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一些有用的会计术语(也不知道发的地方对不对)A

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A: "H$@b`)  
A share A股;甲类股份 (n,N8k;  
abatement of tax 减税;减扣免税额 O>%$q8x@i  
ABN AMRO Bank N.V. 荷兰银行 m<3w^mww  
above-the-line expenditure 线上项目支出;经常预算支出 x)_r@l`$ix  
above-the-line receipt 线上项目收入;经常预算收入 NJm-%K  
ABSA Asia Limited 南非联合亚洲有限公司 ioWo ]  
absolute change 绝对数值变更 l~ D\;F  
absolute expenditure 实际开支 z+ ZG1\  
absolute guideline figure 绝对准则数字 IT18v[-G  
absolute interest 绝对权益 rI>LjHP  
absolute order of discharge 绝对破产解除令 y6FKg)  
absolute profit margin 绝对利润幅度 )b9_C O}  
absolute value 实值;绝对值 r8,om^N6  
absolutely vested interest 绝对既得权益 4gb'7'  
absorbed cost 已吸收成本;已分摊成本 Y& 5.9 s@'  
absorption 吸收;分摊;合并 YQ7@D]#  
absorption rate 吸收率;摊配率;分摊率 Fm5Q&'`l  
ACB Finance Limited 亚洲商业财务有限公司 D"!jbVz]*  
acceptable form of reciprocity 合理的互惠条件 l|q%%W0  
acceptable rate 适当利率;适当汇率 7h`^N5H.q  
acceptance agreement 承兑协议 H99xZxHZ{  
acceptance for honour 参加承兑 nA+F  
acceptor 承兑人;接受人;受票人 F,&)X>:l  
acceptor for honour 参加承兑人 eF5;[v  
accident insurance 意外保险 ^BiP LQ  
Accident Insurance Association of Hong Kong 香港意外保险公会 n]iyFZ`9  
accident insurance scheme 意外保险计划 %J!NL0x_  
accident year basis 意外年度基准 +{e`]t>_  
accommodation 通融;贷款 R5ZIC4p  
accommodation bill 通融票据;空头票据 c]NN'9G!{  
accommodation party 汇票代发人 #)]E8=}  
account balance 帐户余额;帐户结余 (hN?:q?'  
account book 帐簿 *VDVC0R  
account collected in advance 预收款项 iZ "y7s  
account current book 往来帐簿 lE'wfUb  
account of after-acquired property 事后取得的财产报告 )~dOmfw%|  
account of defaulter 拖欠帐目 PS}73Y#  
account payable 应付帐款 M)O [j}N  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 6.19g'{sB  
account receivable 应收帐款 1qZG`Vz  
account receivable report 应收帐款报表 NO4Z"3Pd_  
account statement 结单;帐单;会计财务报表 S/7l/DFb  
account title 帐户名称;会计科目 pV=@sz,G  
accountant's report 会计师报告 0>FE%  
Accountant's Report Rules 会计师报告规则 Y{+3}drJE  
accounting and auditing procedure 会计与审计程序;会计与核数程序 *)D1!R<\,R  
Accounting Arrangements 《会计安排》 :j,}{)5=  
accounting basis 会计基础 $DE&J4K  
accounting by Official Receiver 破产管理署署长呈交的帐目 yb?|Eww_o  
Accounting Circular 《会计通告》 E-SG8U;  
accounting class 会计类别 x<>YUw8`  
accounting date 记帐日期;会计结算日期 d.AC%&W  
accounting for money 款项核算 F 7LiG9H6`  
Accounting Officer 会计主任 Pz`hX$  
accounting period 会计报告期;会计期 aU(tu2  
accounting policy 会计政策;会计方针 j@v-|  
accounting practice 会计惯例 qd(hQsfqYU  
accounting principle 会计准则 RIjM(P  
accounting record 会计记录 ps+:</;Z  
accounting report 会计报告 M&[b.t*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H\+-cvl  
Accounting Society of China 中国会计学会 }cW#045es  
accounting statement 会计报表 ^'W%X  
accounting system 会计制度;会计系统 N^J*!]|  
accounting transaction 会计事项;帐务交易 $?f]ZyZr.  
accounting treatment 会计处理 x6e+7"#~  
accounting year 会计年度 [z+x"9l0!  
accretion 增值;添加 40.AM1Z0f  
accrual 应计项目;应累算数目 4B$bj `h  
accrual basis 应计制;权责发生制 .bfST.OA  
accrual basis accounting 应计制会计;权责发生制会计 v#Upw\!  
accrue 应累算;应计 ?Aw3lH#:  
accrued benefit 应累算利益 kzi|$Gs<  
accrued charges 应计费用 6~@5X}^<0  
accrued cumulative preference share dividend 应累算的累积优先股股息 +c?ie4   
accrued expenses 应累算费用 5^2TfG9  
accrued interest payable 应付利息;应计未付利息 %?dE{ir  
accrued interest receivable 应收利息;应计未收利息 1b[NgOXY=  
accrued right 累算权益 TQ-KkH}y  
accruing profit 应累算的利润 KN, 4@4  
accumulated fiscal reserve 累积财政储备 G_(ct5:_"!  
accumulated profit 累积利润;滚存溢利 4J}3,+  
accumulated reserve 累积储备 f{_)rsqf  
accumulation of surplus income 累积收益盈余 wY`#$)O0*  
acquired assets 既得资产 #90c$ dc  
acquisition 收购;购置;取得 ccMd/  
acquisition cost 购置成本 !NA`g7'  
acquisition expenses 购置费用 0BDS_Rx  
acquisition of 100% interest 收购全部股权 `^e*T'UPl  
acquisition of control 取得控制权 fTgbF{?xh  
acquisition of fixed assets 购置固定资产 {aIZFe}B  
acquisition of shell “买壳” Pz1G<eh#{g  
acquisition price 收购价 r?$ &Z^  
act of God 天灾 ]bu9-X&T&  
acting partner 执事合伙人 ^O \q3HA_4  
active market 买卖活跃的市场;交投畅旺的市场;旺市 8!4[#y<  
active partner 积极参与的合伙人 6sy,A~e  
active trading 交投活跃 Xi+n`T'i  
actual circulation 实际流通 oG\>--  
actual cost 实际成本 0%H24N 9.  
actual expenditure 实际开支;实际支出 r\RFDj  
actual income 实际入息;实际收入;实际收益 +C5#$5];  
actual market 现货市场 )Y8qWJU  
actual price 现货价;实际价格 5"uNj<.V  
actual profit 实际利润 tvCcyD%w  
actual quotation 实盘;实际价位;实际报价 9 tAE#A  
actual year basis 按实际年度计算 Z9f/-|r5  
actuals 实货 h[y*CzG  
actuarial investigation 精算调查 /+29.1#|  
actuarial principle 精算原则 D}Au6  
actuarial report 精算师报告 )r#,ML  
Actuarial Society of Hong Kong 香港精算学会 '}CN?f|.  
actuarial valuation 精算师估值 "u5KbJW  
actuary 精算师 SdSgn|S  
ad referendum agreement 暂定协议;有待覆核的协定 !G[f[u4Zg  
ad valorem duty 从价税;按值征税 BjB&[5?z  
ad valorem duty system 从价税制 OQ,}/  
ad valorem fee 从价费 Wt"ww~h`(  
ad valorem tariff 从价关税 <OIUyZS  
additional allowance 额外免税额 Eo Ko   
additional amount for unexpired risk 未过期风险的额外款额 \#2 s4RCji  
additional assessable profit 补加应评税利润 y,V6h*x2  
additional assessment 补加评税 qL,ka  
additional commitment 额外承担 jQ)L pjS1  
additional commitment vote 额外承担拨款 .Nk}Z9L]k  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {x9j_/R  
additional dependent parent allowance 供养父母额外免税额 F$[)Bd/"  
additional provision 额外拨款 %6N)G!P  
additional stamp duty 附加印花税 2+o!o  
additional tax 补加税罚款;补加税款 i`R(7Z  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 7MoR9,(  
adjudged bankrupt 被裁定破产 ]I8]mUiUH  
adjudicated bankrupt 裁定破产人 t@6w$5:}  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ygMd$0:MN  
adjudication of bankruptcy 裁定破产;宣告破产 :Jm!=U%'Z  
adjudication of insolvency 裁定无力偿还债务 ma1 (EJ/  
adjusted actual 经调整的实数;调整后的实数 Etw~*  
adjusted current assets 经调整的流动资产;调整后的流动资产  k~{Fnkt  
adjusted figure 经调整的数字;调整后的数额 We\KDU\n  
adjusted liabilities 经调整的负债;调整后的负债 C0gfJ~M )  
adjusted loss 经调整的亏损;调整后的亏损 =,O /,2)  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 0e)lY='^_  
adjusted profit 经调整的利润;调整后的利润 7&h\l6}Yh  
adjusted surplus 经调整的盈余额;调整后的盈余额 #t){4J  
adjusted value 经调整的价值;调整后的价值 )sRN!~  
adjustment 调整;修订;理算〔保险〕 AjG)1  
adjustment centre 调剂中心 y?"$(%3|  
adjustment lag 调整过程的时间差距;调整时差 eU`;L [  
adjustment mechanism 调整机制 W8< @sq~I  
adjustment of loss 亏损调整 o1Ne+Jt  
adjustment process 调整过程;调整程序 E1#H{)G  
adjustment range 调整幅度 '^8g9E .4K  
administered exchange rate 受管制汇率 5QKRI)XpZ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 E=}6 X9X  
administration expenses 行政费用 : 2_ 0L  
administration fee 手续费;行政费 h] <GTWj  
administration in bankruptcy 破产管理 p@vpd  
administration order 遗产管理令 ?Y%}(3y  
administrator 管理人;遗产管理人 UP}feN  
administrator of the estate 遗产管理人 n'q aR<bY  
admission of debt 债项承认书 >y]?MGk  
admission of proof 接纳债权证明 +d.u##$  
advance 放贷款项;垫付款项;预支款项;预付款项 pi|\0lH6W  
advance account 暂支帐目;预付款帐户  o1 jk=  
advance compensation 预付补偿金 }*0,>w>  
advance from shareholder 股东垫款 G}182"#4  
advance pending reimbursement 预支以待日后付还 m"5{D*|  
advanced economy 先进经济体系 )>ug{M%g  
advancement 预付;预付财产 hT.4t,wa8  
advances warrant 垫款令 ]^Sd9ba  
advancing 贷出 k&WUv0  
adverse balance 逆差 9 aY'0wa  
adverse exchange 逆汇 H~~7~1"x  
advertisement addressed to shareholders 在报章刊登的致股东通告 nUiS<D2  
advice for collection 托收通知书  -PcS(  
advice of drawing 提款通知书;汇票通知书 c$@`P  
advice of payment 付款通知 !>CE(;E>z  
Advisory Committee [Securities and Futures Commission] lq;  
谘询委员会〔证券及期货事务监察委员会〕 XPar_8I  
Advisory Committee on Diversification 经济多元化谘询委员会 $5ZR [\$  
affidavit 誓章;遗产申报誓章 np<f,  
affidavit of no receipt 述明无收款的誓章  -0{T  
affiliate 联号;联营公司;附属公司 Rbx97(wK  
affiliated company 附属公司;联号;联营公司 oxUE79  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 _Ngx$  
affordability 负担能力 xeJ9H~^  
African Development Bank [AfDB] 非洲开发银行 jVLY!7Z4  
after-acquired property 事后取得的财产 _cW_u?0X:  
after-hours dealing 市后交易 qlz( W  
after-tax profit 税后盈利;税后利润;税后溢利 xR\D(FLV S  
agency agreement 代理协议 (J6" ;  
agency expenses 代理机构的开支 m\<<oIlH  
agency fee 代理费 ^>3tYg&7  
Agency Law 《代理法》 $KoPGgC[  
agent 代理人;承销人 SNQz8(O  
agent of company 公司代理人 \;nD)<)J  
agent's fee 代理人费;经纪费 A ~qW.  
aggregate 总计;总数;总体数字 5F'%i;)oq  
aggregate amount 总款额;总额 /X(@|tk:  
aggregate assets and liabilities 总体资产与负债 %1Vu=zCAW  
aggregate at constant price 按固定价格计算的总体数字 43vGgGW  
aggregate demand 总需求 M'pb8jf  
aggregate gross position 总持仓量 ^VSt9 &  
aggregate limit 总限额 o?:;8]sr!  
aggregate of salaries tax 合计薪俸税 xI=}z  
aggregate performance 总体表现;总体业绩 ]jHh7> D  
aggregate supply 总体供应 P5'iYahCq_  
aggregate surplus 总盈余 k98< s  
aggregate total 整体总额 b:N^Fe  
aggregate value 总值;合计价值 >2l13^Y  
aggregated basis 合计基准 i /O1vU#  
aggregated net chargeable income 合计应课税入息实额 zvek2\*rO  
aggregation 合并计算;合计;总和 -ET*M<  
aggregation of incomes of husband and wife 夫妇入息合并计算 4e=/f,o1  
aggregation of property 财产的总和 LydbP17K}  
agio 差价;贴水 8>C; >v  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 r1[E{Tpz  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment  l 'AK  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 6F|Hg2tpz  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment !Iw{Y'  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 {-xi0D/Y;  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment fhBO~o+K>  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 m#5|J@]  
agreement for a settlement 授产协议 21[K[ %  
agreement for assignment 转让协议 9;E%U2T7  
agreement for sale 售卖协议;买卖协议 (PCimT=5  
agreement for sale and purchase 买卖协议 no~OR Q  
agreement for the payment of interest 支付利息协议 ^l]]qdNr  
agreement for the repayment of money 还款协议 Ns+)Y^(5  
agreement of reinsurance 再保险协议 oj,HJH+  
Agricultural Bank of China 中国农业银行 Uv @!i0W  
air passenger departure tax 飞机乘客离境税 g|&.v2 '  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 q7 %=`l  
airport tax 机场税 "e1{V8 4  
alcohol duty 酒精税 C:'WX*W  
alienation 让与;让渡;转让 s)=!2AY  
alimony 生活费;赡养费 ^%K1R;  
All Ordinaries Index [AOI] 所有普通股指数 c]AKeq]  
all risks 全险;综合险 tJ?qcT?  
All Sales Record for Stock Market 《股票市场成交报告》 _ 6+,R  
Allied Capital Resources Limited 新联财务有限公司 ,\sR;=svK  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 \N# HPrv}  
allocation letter 拨款信件 H{ n>KZ]\  
allocation of fund 分配款项;预留款项 ue6/EN;}  
allocation of profit 利润分配;溢利分配 E)&NP}k-P  
allocation warrant 拨款令 Nt`F0 9S  
allotment 分配;配股 'Yaf\Hp  
allotment notice 股份配售通知;配股通知 L:t)$iF5+  
allotment of shares 股份分配 IEno.i\  
allowable 可获宽免;免税的 Jf %!I  
allowable business loss 可扣除的营业亏损 6i9Q ,4~  
allowable expenses 可扣税的支出 7 SjF9x  
allowance 免税额;津贴;备抵;准备金 @!L@UP0  
allowance for debts 债项的免税额 |g7nh[  
allowance for depreciation by wear and tear 耗损折旧免税额 *@bg/S K%  
allowance for funeral expenses 殡殓费的免税额 u):%5F/  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金  m+72C]9  
allowance for repairs and outgoings 修葺及支出方面的免税额 K]H"qG.K  
allowance to debtor 给债务人的津贴 *#prSS  
alteration of capital 资本更改 i#@v_^q  
alternate trustee 候补受托人 )E[ Q  
amalgamation 合并 TRr4`y%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )9A<fwpN  
ambit of charges 征税范围;收费范围 + ,vJ7  
amended valuation 经修订的估值 {L-{Y<fke  
American Commodities Exchange 美国商品交易所 M/8#&RycQ  
American Express Bank Limited 美国运通银行 ;*>QG6Fh  
American Stock Exchange 美国证券交易所 d!}jdt5%  
amortization 摊销 YWcui+4p}  
amount due from banks 存放银行同业的款项 i h`y0(<  
amount due from banks abroad 存放海外银行同业的款项 (?*mh?  
amount due from holding companies 控股公司欠款 w{YtTZp3  
amount due from local banks 存放本港银行同业的款项 yO$r'9?,*  
amount due to banks 银行同业的存款 q^jqLT&w  
amount due to banks abroad 海外银行同业的存款 Sq?6R}q%  
amount due to holding companies 控股公司存款 +e\:C~2f28  
amount due to local banks 本港银行同业的存款 k"DQbUy0L  
amount due to outport banks 外埠银行同业的存款 DMK"Q#Vw  
amount for note issue 发行纸币的款额 |04}zU%N  
amount of bond 担保契据的款额 NSiYUAu g  
amount of consideration 代价款额 Y>dg10=  
amount of contribution 供款数额 T|BY00Sz`  
amount of indebtedness 负债款额 5JU(@}Db  
amount of principal of the loan 贷款本金额 72 s$  
amount of rates chargeable 应征差饷数额 RBv=  
amount of share capital 股本额 -pU\"$nuxH  
amount of sums assured 承保款额 \fM!^  
amount of variation 变动幅度 P5 <85t  
amount of vote 拨款数额 P60]ps!M  
amount payable 应付款额 mISu o  
amount receivable 应收款额 J<5vs3[9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zM8/ s96h  
analysis 分析 bb O;AiHD  
ancillary risk 附属风险 ZAnO$pA  
annual account 周年帐目;周年帐目报表;年度决算;年结 w=P <4 bdT  
annual accounting date 年结日期 ]Gd]KP@S  
annual allowance 每年免税额;年积金;年度津贴;年津 9/X v&<Tn  
annual balance 年度余额 PU@U@  
annual disposable income 每年可动用收入 k.? T.9  
annual estimates 周年预算 G"UH4n[1ur  
annual fee 年费 %. 6?\w1e  
annual general meeting 周年大会 {7pE9R5  
annual growth rate 年增率;每年增长率 "` ?W u  
annual long-term supplement 长期个案每年补助金 a,0o{* (u$  
annual pensionable emolument 可供计算退休金的年薪 BorfEv} SN  
annual report 年报 =|{,5="  
Annual Report on the Consumer Price Index 《消费物价指数年报》 o7 -h'b-  
annual return 周年报表;周年申报表;每年报税表格 iqv\ag  
Annual Return Rules 《周年报表规则》 <,]CVo  
annual review of consumer prices 每年消费物价回顾 T=f;n;/>  
annual roll-forward basis 逐年延展方式 B|q3;P  
annual salary 年薪 dXK~ Z:  
annual statement 年度报表;年度决算表 n`I jG  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Ci#5@Q9#w  
annuitant 年金受益人 3xCA\*  
annuity 年金  ~NW5+M(u  
annuity contract 年金合约 CK`3   
annuity on human life 人寿年金 :PjUl  
antecedent debt 先前的债项 kV(DnZ#jq  
ante-dated cheque 倒填日期支票 / jL{JF>I  
anticipated expenditure 预期开支 XY t8vJ  
anticipated net profit 预期纯利 K/.hJ  
anticipated revenue 预期收入 TI7Ty+s  
anti-inflation measure 反通货膨胀措施 sxQ,x/O  
anti-inflationary stance 反通货膨胀立场 0Eg r Q  
apparent deficit 表面赤字 vM3|Ti>a'  
apparent financial solvency 表面偿债能力 `_{ '?II  
apparent partner 表面合伙人 Vqp.jF1|  
application for personal assessment 个人入息课税申请书 me`$5Z`  
application of fund 资金应用 +MoxvW6  
application to release as liquidator and to destruct the books of accounts and documents b%~3+c  
申请免除清盘人职务及毁灭帐簿与文件 KZ >"L  
appointed actuary 委任精算师 b+j_EA_b  
appointed auditor 委任核数师;委任审计师 E~O>m8hF  
appointed trustee 委任的受托人 ;51!a C  
appointer 委任人 +5}T!r  
apportioned pro rata 按比例分摊 0v)mgrl=,  
apportionment 分配;分摊 C"|_j?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d=OO(sf  
apportionment formula 分摊方程式 !J?=nSu  
apportionment of estate duty 遗产税的分摊 waq_d.  
appraisal 估价;评估 nhxd  
appreciable growth 可观增长 VKfHN_m*  
appreciable impact 显着影响 nz?BLO=  
appreciable increase 可观增长 Ecl7=-y  
appreciation 增值;升值 Zu73x#pI  
appreciation against other currencies 相对其他货币升值 $mg h.3z0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ph'SS=!.  
appreciation tax 增值税 <?@46d?C  
appropriation 拨款;拨用;拨付 n[S*gX0  
appropriation account 拨款帐目 aeLo;!Jh  
Appropriation Bill 拨款法案 >;U%~yy}qc  
appropriation-in-aid system 补助拨款办法 v&,VC~RN-J  
approved assets 核准资产 {[y"]_B4  
approved basket stock 认可一篮子证券 (eIxU&o'  
approved budget 核准预算 3A/MFQ#2  
approved charitable donation 认可慈善捐款 X10TZ  
approved charitable institution 认可慈善机构 eOO*gM=  
approved currency 核准货币;认可货币 =` >Nfa+,  
approved estimates 核准预算 Fm~}A4  
approved estimates of expenditure 核准开支预算 @%85k/(  
approved overseas insurer 核准海外保险人 |2` $g  
approved overseas trust company 核准海外信托公司 w}<I\*\`!  
approved pooled investment fund 核准汇集投资基金 Uy'ZL(2  
approved provident fund scheme 认可公积金计划 ]`U?<9~Ob  
approved provision 核准拨款 n&{N't  
approved redeemable share 核准可赎回股份 bGnJ4R3J  
approved regional stock 认可地区性证券 s"!}=k X  
approved retirement scheme 认可退休金计划 ]-OkW.8d1  
approved subordinated loan 核准附属贷款 u+FftgA  
arbitrage 套戥;套汇;套利  xyCcd=  
arbitrageur 套戥者;套汇者 (?wKBUi  
arbitrary amount 临时款项 A^7Zy79  
arrangement 措施;安排;协定 R.$Y1=U6  
arrears 欠款 /P}tgcs  
arrears of pay 欠付薪酬 #yxYL0CcA:  
arrears of revenue 逾期未收税款;逾期未收的帐项 p tfADG  
articles of association 组织章程;组织细则;组织章程细则 S$:S*6M@"  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 DuZ]g#  
ascertainment of profit 确定利润 j`hbQp\`  
"Asia Clear" “亚洲结算系统” [NDYJ'VGe  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 }i~j"m  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 {D.0_=y~2  
Asian Development Fund [ADF] 亚洲发展基金 oK[,xqyA  
Asian dollar bond 亚洲美元债券 HYa!$P3}[  
Asian dollar market 亚洲美元市场 82l";;n4p  
Asian dollar rate 亚洲美元利率 -<.NEV  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 }('QIvq2  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,urkd~  
asked price 沽盘;喊价;索价;卖方报价 +T;qvx6  
assessable income 应评税入息 l8li@K  
assessable loss 应评税亏损 $$>,2^qr&L  
assessable profit 应评税利润 hZG{"O!2 s  
assessable value 应评税值 _~<TAFBr  
assessed profit 估定利润 7:<>#  
assessed value 经评估价值 Ps-d#~4U;  
assessment 评税;评定;估价;评税单 Z)4P>{  
assessment number 评税编号;估价编号 J(L$pIM  
assessment of additional tax 补加税评税 RH'R6  
assessment of performance 业绩评估;实绩评价 6?~pjMV  
Assessor 评税主任 B-zt(HG  
asset price bubbles 资产价格泡沫 I<#kw)W!  
asset-backed securities 具资产保证的证券 L2tmo-]nw  
assets accretion 资产增值 rbWFq|(_  
assets and liabilities 资产与负债 =^}2 /vA  
assets betterment statement 资产递增表;资产改进表 !%=k/|#  
assets lending 实物放款;有抵押贷款 Jl}7]cVq#  
assets of the company passing on the death 死者去世时转移的公司资产 )E|Bb=%  
assets pledged as security for liabilities 用作负债抵押的资产 ,+{ 43;a  
assets portfolio 资产投资组合 JJO"\^,;~  
assets price 资产价格 N~YeAe~+  
assets quality 资产质素 %vzpp\t  
assets realization 资产变现 J0o[WD$A x  
assets refinancing arrangement 资产再集资安排 'ZZ/:MvQa  
assets securitization 资产证券化  7dIDKx  
assets situated outside Hong Kong 在香港以外地方的资产 umYdr'p!v  
assets stripping 削减资产;拆卖资产 Yzz8:n  
assets value 资产值 iBt5aUt  
assignee 承让人 B7C6Mau  
assignment 转让;转让书;转让契 !Ai;S  
assignment of interest 权益转让 Pr"ESd>Y  
assignment of letters patent and trade mark 专利证书及商标转让 &aU+6'+QXB  
assignment of property 物业转让;物业转让书 "tIx$?I  
assignment right 转让权 R7>@-EG  
assignor 转让人 9`{cX  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 u^$ CR  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 2 r)c?  
associate member 附属会员 Ig2VJs;  
associated body corporate 相联法人团体 5irOK9hK  
associated company 相联公司;联属公司 "k/x+%!Spc  
associated corporation 相联法团 'Z[R*Ikzq  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] LGkKR{ep(  
公认会计师公会〔英国〕 &-9D.'WzP  
Association of Futures Exchange Brokers 香港期货经纪协会 bBf+z7iyc  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 1zffPC8jl  
association of underwriters 承保人组织 !.A>)+AK  
assumption of control 接管 1Ppzch7  
assurance 担保;保险;转易;转易书 /WMLr5  
assurance of interest 权益的转易 uBXI*51{  
at 19XX price 按一九XX年价格计算 q]aRJ`9f  
at a discount 按赔价计算;按贴水价格计算;打折扣 ueOvBFgZ  
at a premium 按溢价计算;按升水价格计算 I <7K^j+5:  
at call 通知付款;按通知 {rDZKy^f  
at constant market price 按固定市价计算 ,$Mw/fA  
at constant price 按固定价格计算 HD>{UU?  
at cost 按成本计算 R.7" ZG  
at current market price 按当时市价计算;按现时市价计算 0#ph1a<  
at current price 按当时价格计算;按现时价格计算 A@4Cfb@  
at factor cost 按要素成本计算;按生产要素成本计算 oT'XcMn  
at money-of-the-day price 按付款当日价格计算 KRQ/wuv  
at or better 按指定或较佳价位〔买卖指令〕 ?!ig/ufZ  
at par 按面值计算;平价 Ptg73Gm&R  
at sight 见票即付 [g{}0 [ew  
at the close 按收市盘 BdTj0{S1u  
at the opening 按开市盘 #'[ f^xgJ  
attestation 见证;见证条款 %2{E'^#)p-  
at-the-money option 平价期权 kF5}S8B  
attorney 受权人;受托代表人 sr\MQ?\fB  
attornment 新拥有人承认书 Q'N<jX[  
attributable profit 可归属利润 w?[)nlNW  
attributable share value 可归属股份价值 Oj2[(7 mO/  
Auckland Stock Exchange 奥克兰证券交易所 Hi9]M3Ub  
auction 拍卖 er_aol e  
auctioneer 拍卖商 W^x[ma z  
audit 审计;核数 F-nt7l  
Audit Commission 审计署 cIX59y#7  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] REJ}T:  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 v-kH7H"z  
audit review 帐目审查 biJU r^n  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 LRs{nN.N  
audited account 审计帐目;经审计的帐目 O;XF'r_  
audited annual account 经审计的周年帐目 } E=mZZ)  
audited balance sheet 经审计的资产负债表 $?GF]BT  
auditor 核数师;核数主任;审计师 qIk6S6  
auditor's certificate 核数师证明书;审计师证明书 f?]cW h%  
auditor's report 核数师报告;审计师报告 4]cOTXk9C  
Aussie bond 澳元债券 q*T+8 O  
austerity budget 紧缩预算 c/s'&gG33z  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 '? d[ ip  
Australia All Ordinaries Index 澳洲所有普通股票指数  j>6{PDaT  
Australian Dollar [AUD] 澳元 9SrV,~zD  
Australian Options Market 澳大利亚期权市场 O&)Y3O1  
Australian Securities Commission 澳洲证券事务监察委员会 UkdQ#b1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 W] lFwj  
Australian Stock Exchange 澳大利亚证券交易所 XdB8Oj~~  
Austrian Schilling [ATS] 奥地利先令 A_2ppEG  
authentication 认证;鉴证 X9P-fF?0  
authority to purchase 委托购买证;委购书 -Ju!2by  
authorization 认可;核准;授权;授权书 *33Zt+  
authorization by direction 指示授权 29E^]IL?  
authorization by instruction 指令授权 Y-Z.AA,  
authorization by warrant 令状授权 g><sZqj8tt  
authorization of unit trust 单位信托的认可 GUK/Xiu  
authorized agent 指定代理人 0$UE|yDs>  
authorized capital 法定资本 shi#K<gVC  
authorized clerk 出市员 ]6%| L  
authorized dealer 认可交易商 ci$o~b6V  
authorized financial institution 认可财务机构 {C<ch@sR  
authorized fund 认可基金 j3FDGDrg  
authorized fund house 获授权的基金公司;认可基金公司 +>s[w{Svy  
authorized institution 认可机构 rod{77  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 fQv^=DI#  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 E;+3VJ+F"  
authorized insurer 获授权保险人;获认可承保人 ub-ZrC'  
authorized investment 特准投资项目 @)1u  
authorized person 获授权人 LOp<c<+aW  
authorized representative 获授权代表 5T,`j=\  
authorized share capital 法定股本 . [C ~a  
automated quotation system 自动报价系统 gHTo|2 Q{  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] wL}=$DN  
自动交易系统〔香港期货交易所有限公司〕 ~*H!zKIx  
automatic adjustment mechanism 自动调整机制 WT1ch0~2  
automatic adjustment system 自动调整系统 rHP5;j<]  
Automatic Clearing House 自动票据交换所 r;9F@/  
automatic exchange rates accumulation system 自动化汇率累集系统 &'R\yX<J)  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 O)W1.]GMbf  
automatic teller machine [ATM] 自动柜员机 )4DF9JpD  
autopay 自动转帐 * c xYB  
available assets 可用资产 Iz VtiX  
available fiscal reserve 现存财政储备 M[SWMVN{  
available profit 可用利润 LA1UD+S  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司  Qq>M}  
average 平均;平均数;海损 oKzLt  
average basic salary 平均基本薪金 ZXp=QH+f  
average consumer expenditure 平均消费开支;一般消费开支 <D=U=5  
average cost 平均成本 YX- G>.Pc  
average cost of land production 增辟土地平均成本 Td?a=yu:J  
average daily turnover 平均每日成交额 RHeql*`  
average daily wage rate 平均每日工资率 8M !If  
average expenditure pattern 平均开支模式 FL- sXg  
average growth rate 平均增长率 }ufH![|[r  
average net fixed assets 固定资产平均净值 =lA*?'kd  
average of relatives 相对价格平均数 { "=d7i  
average price 平均价格 y1z4qSeM  
average propensity to consume 平均消费倾向;一般消费倾向 R0 AVAUG  
average propensity to save 平均储蓄倾向;一般储蓄倾向 r;SA1n#  
average rate 平均率 e0qU2  
average revenue 平均收入;平均收益 cjp H hoW  
average stock 平均库存;平均存货  {|a=  
average yearly rent 平均年租 HOBM?|37CU  
avoidance of double taxation 避免双重课税 (@[c;+x  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 AT+7!UGL  
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