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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: `w7v*h|P  
A share A股;甲类股份 2W96Zju\  
abatement of tax 减税;减扣免税额 ll<Xz((o  
ABN AMRO Bank N.V. 荷兰银行 0KcyLAJ  
above-the-line expenditure 线上项目支出;经常预算支出 +ocol6G7W  
above-the-line receipt 线上项目收入;经常预算收入 +>Qq(Y  
ABSA Asia Limited 南非联合亚洲有限公司 NMa}{*sQ  
absolute change 绝对数值变更 \K{0L  
absolute expenditure 实际开支 tqvN0vY5  
absolute guideline figure 绝对准则数字 5T_n %vz  
absolute interest 绝对权益 t7dt*D_YqK  
absolute order of discharge 绝对破产解除令 u<6<iD3y  
absolute profit margin 绝对利润幅度 q77;ZPfs8  
absolute value 实值;绝对值 F3v !AvA|  
absolutely vested interest 绝对既得权益 85|OGtt  
absorbed cost 已吸收成本;已分摊成本 ? Wr+Q  
absorption 吸收;分摊;合并 h5{'Q$Erl  
absorption rate 吸收率;摊配率;分摊率 G_3O]BMKd)  
ACB Finance Limited 亚洲商业财务有限公司 L%*!`TN  
acceptable form of reciprocity 合理的互惠条件 G~^r)fm_  
acceptable rate 适当利率;适当汇率 e#L8X {f  
acceptance agreement 承兑协议 /yDz/>ID\  
acceptance for honour 参加承兑 @Q ]=\N:  
acceptor 承兑人;接受人;受票人 c)TPM/>(p  
acceptor for honour 参加承兑人 LEbB(x;@  
accident insurance 意外保险 nX6u(U  
Accident Insurance Association of Hong Kong 香港意外保险公会 @w#-aGJO  
accident insurance scheme 意外保险计划 8`q:Gz=M\  
accident year basis 意外年度基准 uB]7G0g:  
accommodation 通融;贷款 | C;=-|  
accommodation bill 通融票据;空头票据 0U(@= 7V  
accommodation party 汇票代发人 (Du@ S  
account balance 帐户余额;帐户结余 :j9l"5"  
account book 帐簿 ~rE|%o  
account collected in advance 预收款项 *KZYv=s,u  
account current book 往来帐簿 =V, mtT  
account of after-acquired property 事后取得的财产报告 U2tV4_ e  
account of defaulter 拖欠帐目 |B?m,U$A!  
account payable 应付帐款 Z, zWuE3  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 . oF &Ff/[  
account receivable 应收帐款 y|C(X  
account receivable report 应收帐款报表 f O}pj:  
account statement 结单;帐单;会计财务报表 .KB^3pOpx  
account title 帐户名称;会计科目 /kZebNf6H  
accountant's report 会计师报告 YFLZ%(  
Accountant's Report Rules 会计师报告规则 ?h ZAxR\  
accounting and auditing procedure 会计与审计程序;会计与核数程序 2.`\  
Accounting Arrangements 《会计安排》 7X`g,b!  
accounting basis 会计基础 c?(4t67|  
accounting by Official Receiver 破产管理署署长呈交的帐目 g+8OekzB5  
Accounting Circular 《会计通告》 [SjqOTon{  
accounting class 会计类别 Q,,e+exbb5  
accounting date 记帐日期;会计结算日期 6+#Ydii9E  
accounting for money 款项核算 xeg/A}yE  
Accounting Officer 会计主任 -V*R\,>  
accounting period 会计报告期;会计期 x 77*c._3v  
accounting policy 会计政策;会计方针 m<<+  
accounting practice 会计惯例 sNbxI|B  
accounting principle 会计准则 NlA,'`,  
accounting record 会计记录 $P >  
accounting report 会计报告 n2"a{Ofhlf  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !4ocZmj\  
Accounting Society of China 中国会计学会 aj-Km`5r}  
accounting statement 会计报表 w1F cB$  
accounting system 会计制度;会计系统 aG-vtld  
accounting transaction 会计事项;帐务交易 U45e2~1!O  
accounting treatment 会计处理 frm >4)9+  
accounting year 会计年度 bt@< ut\  
accretion 增值;添加 pE3?"YO  
accrual 应计项目;应累算数目 3p$?,0ELH  
accrual basis 应计制;权责发生制 : p1u(hflS  
accrual basis accounting 应计制会计;权责发生制会计 m;$ b'pT  
accrue 应累算;应计 v8wq,CYV  
accrued benefit 应累算利益 '9%\;  
accrued charges 应计费用 CYf$nYR  
accrued cumulative preference share dividend 应累算的累积优先股股息 =bAx,,D#  
accrued expenses 应累算费用 (=FRmdeYl1  
accrued interest payable 应付利息;应计未付利息 dUD[e,?  
accrued interest receivable 应收利息;应计未收利息 P7ao5NP  
accrued right 累算权益 {Ea b j  
accruing profit 应累算的利润 A\*>TN>s  
accumulated fiscal reserve 累积财政储备 "6("9"  
accumulated profit 累积利润;滚存溢利 w$>u b@=  
accumulated reserve 累积储备 FBG4pb9=~  
accumulation of surplus income 累积收益盈余 p . %]Q*8  
acquired assets 既得资产 x[| }.Ew  
acquisition 收购;购置;取得 JB\UKZXw  
acquisition cost 购置成本 8%:Iv(UMk  
acquisition expenses 购置费用 `](e:be}  
acquisition of 100% interest 收购全部股权 5frX   
acquisition of control 取得控制权 44J]I\+  
acquisition of fixed assets 购置固定资产 b8H{8{wi|  
acquisition of shell “买壳” s `e{}\  
acquisition price 收购价 .S EdY:  
act of God 天灾 HGl|-nW>  
acting partner 执事合伙人 !OZy7  
active market 买卖活跃的市场;交投畅旺的市场;旺市 hy9\57_#  
active partner 积极参与的合伙人 #j;^\rSv-  
active trading 交投活跃 UklUw  
actual circulation 实际流通 %q"%AauJR  
actual cost 实际成本 j<upRS,$  
actual expenditure 实际开支;实际支出 oE6tauQn  
actual income 实际入息;实际收入;实际收益 OU E (I3_  
actual market 现货市场 y4yhF8E>;U  
actual price 现货价;实际价格 )',R[|<  
actual profit 实际利润 ip\sXVR  
actual quotation 实盘;实际价位;实际报价 P|`8}|}a  
actual year basis 按实际年度计算 K&u_R  
actuals 实货 C-xr"]#]  
actuarial investigation 精算调查 *9 {PEx  
actuarial principle 精算原则 W@>% {eE  
actuarial report 精算师报告 xl{=Y< ;  
Actuarial Society of Hong Kong 香港精算学会 KV91)U  
actuarial valuation 精算师估值 ]U?^hZ_  
actuary 精算师 " > ypIR<  
ad referendum agreement 暂定协议;有待覆核的协定 *YI98  
ad valorem duty 从价税;按值征税 XE RUo  
ad valorem duty system 从价税制 I]|Pq  
ad valorem fee 从价费 v@sIHb  
ad valorem tariff 从价关税  OHN_  
additional allowance 额外免税额 cbjs9bu  
additional amount for unexpired risk 未过期风险的额外款额 BX/8O<s0  
additional assessable profit 补加应评税利润 +:2klJ  
additional assessment 补加评税 P.se'z)E  
additional commitment 额外承担 S E<FL/x1#  
additional commitment vote 额外承担拨款 LG0;#3YwH  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^^u5*n+5  
additional dependent parent allowance 供养父母额外免税额 4IK( 7  
additional provision 额外拨款 Gf6p'(\zun  
additional stamp duty 附加印花税 'd0~!w  
additional tax 补加税罚款;补加税款 Ng&%o  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 AD> e?u  
adjudged bankrupt 被裁定破产 @ )F)S 7  
adjudicated bankrupt 裁定破产人 3ZuZ/=  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 1NFsb-<u  
adjudication of bankruptcy 裁定破产;宣告破产 ]|pe>:gf'  
adjudication of insolvency 裁定无力偿还债务 >tS'Q`R  
adjusted actual 经调整的实数;调整后的实数 W ~<^L\Lu  
adjusted current assets 经调整的流动资产;调整后的流动资产 iO{hA  
adjusted figure 经调整的数字;调整后的数额 Y;eZ9|Ht9  
adjusted liabilities 经调整的负债;调整后的负债 MR7}s4o  
adjusted loss 经调整的亏损;调整后的亏损 5&g@3j]  
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 o)|flI'vT  
adjusted profit 经调整的利润;调整后的利润 &<g|gsG`  
adjusted surplus 经调整的盈余额;调整后的盈余额 <\ y@*fg+  
adjusted value 经调整的价值;调整后的价值 *tFHM &a  
adjustment 调整;修订;理算〔保险〕 G&SB-  
adjustment centre 调剂中心 .8g)av+  
adjustment lag 调整过程的时间差距;调整时差 OF>mF~  
adjustment mechanism 调整机制 9)yJ: N#F  
adjustment of loss 亏损调整 ZgJQ?S$D  
adjustment process 调整过程;调整程序 L< S9  
adjustment range 调整幅度 lgAoJ[  
administered exchange rate 受管制汇率 ~G p [_ %K  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 B4/>H|  
administration expenses 行政费用 Mexk~z A^  
administration fee 手续费;行政费 Rh2+=N<X  
administration in bankruptcy 破产管理 G5_=H,Vmd  
administration order 遗产管理令 A|[?#S((]  
administrator 管理人;遗产管理人 # +>oZWVc  
administrator of the estate 遗产管理人 fb7;|LF  
admission of debt 债项承认书 S\EyCi+  
admission of proof 接纳债权证明 PQt")[  
advance 放贷款项;垫付款项;预支款项;预付款项 eIF5ZPSZi  
advance account 暂支帐目;预付款帐户 Jrf=@m\dk  
advance compensation 预付补偿金 Ty\R=y}}  
advance from shareholder 股东垫款 :VBV&l` [  
advance pending reimbursement 预支以待日后付还 ,pfG  
advanced economy 先进经济体系 "^[ 'y7i  
advancement 预付;预付财产 #Pau\|e_  
advances warrant 垫款令 atH*5X6d  
advancing 贷出 _y>~ yZx  
adverse balance 逆差 "vslZ`RU  
adverse exchange 逆汇 '=6\v!  
advertisement addressed to shareholders 在报章刊登的致股东通告 rD>f|kA?L  
advice for collection 托收通知书 ((I%'   
advice of drawing 提款通知书;汇票通知书 `g})|Gx  
advice of payment 付款通知 r4f~z$QK  
Advisory Committee [Securities and Futures Commission] )Beiu*  
谘询委员会〔证券及期货事务监察委员会〕 ^KELKv,_  
Advisory Committee on Diversification 经济多元化谘询委员会 "Yca%:  
affidavit 誓章;遗产申报誓章 ">j j  
affidavit of no receipt 述明无收款的誓章 SrK<fAkx  
affiliate 联号;联营公司;附属公司 fCobzDy  
affiliated company 附属公司;联号;联营公司 x`IEU*z#  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ~Ti'FhN  
affordability 负担能力 :e%Pvk  
African Development Bank [AfDB] 非洲开发银行 v+`N*\J_  
after-acquired property 事后取得的财产 TQ*1L:X7M&  
after-hours dealing 市后交易 ^_u kLzP9  
after-tax profit 税后盈利;税后利润;税后溢利 h=kh@},  
agency agreement 代理协议 &c:Ad% z  
agency expenses 代理机构的开支 #( jw!d&  
agency fee 代理费 ,5, !es@`b  
Agency Law 《代理法》 >eB\(EP  
agent 代理人;承销人 *HO}~A%Lx  
agent of company 公司代理人 ,Pjew%  
agent's fee 代理人费;经纪费 QQ~-  
aggregate 总计;总数;总体数字 27"%"P.1  
aggregate amount 总款额;总额 \cUNsB5  
aggregate assets and liabilities 总体资产与负债 *ikc]wQr$  
aggregate at constant price 按固定价格计算的总体数字 a]/>ra5{  
aggregate demand 总需求 #Xb+`'  
aggregate gross position 总持仓量 !~&R"2/  
aggregate limit 总限额 Hp|_6hO 2  
aggregate of salaries tax 合计薪俸税 $!(pF  
aggregate performance 总体表现;总体业绩 ;\Y& ce  
aggregate supply 总体供应 V=V:SlS9|  
aggregate surplus 总盈余 xp72>*_9&  
aggregate total 整体总额 V<@ o<R  
aggregate value 总值;合计价值 5nO% Ke=  
aggregated basis 合计基准 /fT+^&  
aggregated net chargeable income 合计应课税入息实额 ?yR&/a  
aggregation 合并计算;合计;总和 ;Q[mL(1:  
aggregation of incomes of husband and wife 夫妇入息合并计算 p>;_e(  
aggregation of property 财产的总和 #ap9Yoyk\  
agio 差价;贴水 /&{$ pM|?  
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》 i21Gw41p:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment g[7#w,o  
《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》 _b.qkTWUB  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment )R  2.  
《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》 hk;7:G  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment y K2^Y]Ku?  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 {aJJ `t  
agreement for a settlement 授产协议 :`2=@.  
agreement for assignment 转让协议 X>. NFB  
agreement for sale 售卖协议;买卖协议 JEgx@};O  
agreement for sale and purchase 买卖协议 B7<Kc  
agreement for the payment of interest 支付利息协议 {aC!~qR  
agreement for the repayment of money 还款协议 &F5@6nJ`  
agreement of reinsurance 再保险协议 Bk\Gj`"7  
Agricultural Bank of China 中国农业银行 z,:a8LB#[  
air passenger departure tax 飞机乘客离境税 njnDW~Snb  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 -7&Gi +]  
airport tax 机场税 D<X.\})Md  
alcohol duty 酒精税 D"ehWLj  
alienation 让与;让渡;转让 ZwerDkd  
alimony 生活费;赡养费 NDAw{[.%  
All Ordinaries Index [AOI] 所有普通股指数 #\ n8M  
all risks 全险;综合险 0#*#a13  
All Sales Record for Stock Market 《股票市场成交报告》 ] 0m&(9  
Allied Capital Resources Limited 新联财务有限公司 3lq Mucr  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 TkO[rAC  
allocation letter 拨款信件 -yg?V2  
allocation of fund 分配款项;预留款项 ^ Dt#$Z  
allocation of profit 利润分配;溢利分配 fH ?ha  
allocation warrant 拨款令 R &4Z*?S  
allotment 分配;配股 +@K09ge  
allotment notice 股份配售通知;配股通知 ]a3iEA2 (  
allotment of shares 股份分配 3y~r72J  
allowable 可获宽免;免税的 t 6^l`6:p  
allowable business loss 可扣除的营业亏损 d/e|'MPX  
allowable expenses 可扣税的支出 &"mzwQX  
allowance 免税额;津贴;备抵;准备金 `\6?WXk3T  
allowance for debts 债项的免税额 rJInj>|{=  
allowance for depreciation by wear and tear 耗损折旧免税额 eBO@7F$  
allowance for funeral expenses 殡殓费的免税额 z>06hBv(?Y  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 "AhTH.ZP  
allowance for repairs and outgoings 修葺及支出方面的免税额 @M8|(N%  
allowance to debtor 给债务人的津贴 vuFBET,  
alteration of capital 资本更改 |s)?cpb  
alternate trustee 候补受托人 \Ro^*4B  
amalgamation 合并 BiZ=${y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 z|(+|pV(  
ambit of charges 征税范围;收费范围 ii0Ce}8d~  
amended valuation 经修订的估值 /Y2/!mU</  
American Commodities Exchange 美国商品交易所 F[!ckes<bB  
American Express Bank Limited 美国运通银行 3u\;j; Td!  
American Stock Exchange 美国证券交易所 iIGbHn,/  
amortization 摊销 d@3}U6,  
amount due from banks 存放银行同业的款项 ]}6w#)]"  
amount due from banks abroad 存放海外银行同业的款项 08m;{+|vY  
amount due from holding companies 控股公司欠款 :g\rQazxO  
amount due from local banks 存放本港银行同业的款项 oq_6L\ ~  
amount due to banks 银行同业的存款 EIf ~dOgH  
amount due to banks abroad 海外银行同业的存款 \OpoBXh  
amount due to holding companies 控股公司存款 *I?Eb-!t  
amount due to local banks 本港银行同业的存款 T4;T6 9j;,  
amount due to outport banks 外埠银行同业的存款 _ZAchzV  
amount for note issue 发行纸币的款额 ;|cTHGxbE  
amount of bond 担保契据的款额 ec|/ /  
amount of consideration 代价款额 >u(>aV|A  
amount of contribution 供款数额 eb8w~   
amount of indebtedness 负债款额 35*\_9/#  
amount of principal of the loan 贷款本金额 ;!T{%-tP  
amount of rates chargeable 应征差饷数额 VNtPKtx\  
amount of share capital 股本额 U\?g*  
amount of sums assured 承保款额 oQj=;[  
amount of variation 变动幅度 .6pOvGKb  
amount of vote 拨款数额 JkA|Qdj~Mr  
amount payable 应付款额 *}):<nB$^  
amount receivable 应收款额 OW(&s,|6x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ih[+K#t+E  
analysis 分析 ozr9>b>M  
ancillary risk 附属风险 2`= 6%s  
annual account 周年帐目;周年帐目报表;年度决算;年结 :;!\vfZbU  
annual accounting date 年结日期 'iLH `WE  
annual allowance 每年免税额;年积金;年度津贴;年津 {hO`6mr&t  
annual balance 年度余额 t=#Pya  
annual disposable income 每年可动用收入 @l UlY2  
annual estimates 周年预算 3v!~cC~cI  
annual fee 年费 (,xZGa  
annual general meeting 周年大会 mty1p'^KQ  
annual growth rate 年增率;每年增长率 qUF1XJZ }z  
annual long-term supplement 长期个案每年补助金 0X(]7b&~R  
annual pensionable emolument 可供计算退休金的年薪 !z zW2>  
annual report 年报 qYp$fmj  
Annual Report on the Consumer Price Index 《消费物价指数年报》 efuK  
annual return 周年报表;周年申报表;每年报税表格 jec:i-,  
Annual Return Rules 《周年报表规则》 ]^\8U2q}  
annual review of consumer prices 每年消费物价回顾 br,+45:  
annual roll-forward basis 逐年延展方式 xqHL+W  
annual salary 年薪 m$$?icA  
annual statement 年度报表;年度决算表 h.whjiCFa  
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 *xM/ ;)  
annuitant 年金受益人  [&P`ak  
annuity 年金 ?&l)W~S  
annuity contract 年金合约 7nHTlI1 b  
annuity on human life 人寿年金 g9my=gY  
antecedent debt 先前的债项 4rU! 4l  
ante-dated cheque 倒填日期支票 G7* h{nE  
anticipated expenditure 预期开支 em]xtya  
anticipated net profit 预期纯利 $'[q4wo<  
anticipated revenue 预期收入 1{2eY%+C  
anti-inflation measure 反通货膨胀措施 !|m9|  
anti-inflationary stance 反通货膨胀立场 ! ]Mc4!E  
apparent deficit 表面赤字 \`,xgC9K  
apparent financial solvency 表面偿债能力 1:= `Y@.S  
apparent partner 表面合伙人 w9#R'  
application for personal assessment 个人入息课税申请书 xnq><4  
application of fund 资金应用 qA/bg  
application to release as liquidator and to destruct the books of accounts and documents ^i:\@VA:  
申请免除清盘人职务及毁灭帐簿与文件 hQgN9S5P  
appointed actuary 委任精算师 /CT(k1>  
appointed auditor 委任核数师;委任审计师 *[kxF*^  
appointed trustee 委任的受托人 [B?z1z8l  
appointer 委任人 f e $Wu  
apportioned pro rata 按比例分摊 oVB"f  
apportionment 分配;分摊 n!N\zx8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (3EUy"z-  
apportionment formula 分摊方程式 M'1HA  
apportionment of estate duty 遗产税的分摊 :nQp.N*p  
appraisal 估价;评估 RFG$X-.e  
appreciable growth 可观增长 "6I[4U"@  
appreciable impact 显着影响 C 7n Kk/r  
appreciable increase 可观增长 !g 0cC.'  
appreciation 增值;升值 En9R>A;`  
appreciation against other currencies 相对其他货币升值 %3a|<6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (clU$m+oXX  
appreciation tax 增值税 Ls: =A6AGM  
appropriation 拨款;拨用;拨付 ->yeJTsE9  
appropriation account 拨款帐目 Uk-HP\C"7  
Appropriation Bill 拨款法案 BGjb`U#%3  
appropriation-in-aid system 补助拨款办法 ZxS&4>.  
approved assets 核准资产 3DoRE2}  
approved basket stock 认可一篮子证券 +*t|yKO>[  
approved budget 核准预算 TV{)n'aA  
approved charitable donation 认可慈善捐款 t^@T`2jL  
approved charitable institution 认可慈善机构 c#q"\"  
approved currency 核准货币;认可货币 6d{j0?mM  
approved estimates 核准预算 ?TuI:dC  
approved estimates of expenditure 核准开支预算 T#iU+)-\%  
approved overseas insurer 核准海外保险人 GF R!n1Hv  
approved overseas trust company 核准海外信托公司 u;n(+8sz  
approved pooled investment fund 核准汇集投资基金 1| xN%27>  
approved provident fund scheme 认可公积金计划 |ft:|/^F&  
approved provision 核准拨款 2;N@aZX  
approved redeemable share 核准可赎回股份 d~[UXQC  
approved regional stock 认可地区性证券 9!t4>  
approved retirement scheme 认可退休金计划 !O\X+#j  
approved subordinated loan 核准附属贷款 $au2%NL  
arbitrage 套戥;套汇;套利 {of]/ 3=  
arbitrageur 套戥者;套汇者  0:dB 9  
arbitrary amount 临时款项 XU#,Bu{  
arrangement 措施;安排;协定 /Antb6E  
arrears 欠款 [(c L/_  
arrears of pay 欠付薪酬 ,z66bnjO  
arrears of revenue 逾期未收税款;逾期未收的帐项 (G5xkygR9  
articles of association 组织章程;组织细则;组织章程细则 z`'P>.x   
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 A ^B@VuK  
ascertainment of profit 确定利润 s-Y+x  
"Asia Clear" “亚洲结算系统” A! ;meVUs  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 MCAXt1sL&E  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Wg1tip8s  
Asian Development Fund [ADF] 亚洲发展基金 L<@&nx   
Asian dollar bond 亚洲美元债券 $'$>UFR  
Asian dollar market 亚洲美元市场 R|t;p!T  
Asian dollar rate 亚洲美元利率 !Y%D 9  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 9N}W(>  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 =QiT)9q)  
asked price 沽盘;喊价;索价;卖方报价 l @A"U)A(  
assessable income 应评税入息 nO@+s F  
assessable loss 应评税亏损 f8!l7{2%q  
assessable profit 应评税利润 sfC@*Y2XT  
assessable value 应评税值 ;Prg'R[o;  
assessed profit 估定利润 2k3 z'RLG  
assessed value 经评估价值 FR'b`Xv:  
assessment 评税;评定;估价;评税单 _5h0@^m7y  
assessment number 评税编号;估价编号 6{^*JC5nj  
assessment of additional tax 补加税评税 cMtJy"kK  
assessment of performance 业绩评估;实绩评价 Mw|SH;nM  
Assessor 评税主任 #KJZR{  
asset price bubbles 资产价格泡沫 ' PL_~  
asset-backed securities 具资产保证的证券 s?<!&Y  
assets accretion 资产增值 +UaO<L  
assets and liabilities 资产与负债 i;HH ! TaN  
assets betterment statement 资产递增表;资产改进表 V~c(]K)-  
assets lending 实物放款;有抵押贷款 0|Q.U  
assets of the company passing on the death 死者去世时转移的公司资产 .jum "va%  
assets pledged as security for liabilities 用作负债抵押的资产 -4`sqv ]  
assets portfolio 资产投资组合 QX/]gX  
assets price 资产价格 3YRB I|XO  
assets quality 资产质素 ;@'0T4Z&l  
assets realization 资产变现 dM gbW<uAu  
assets refinancing arrangement 资产再集资安排 y7; 5xF?q  
assets securitization 资产证券化 Heohe|an  
assets situated outside Hong Kong 在香港以外地方的资产 t;XS;b %  
assets stripping 削减资产;拆卖资产 eH `t \n  
assets value 资产值 n8?KSQy$  
assignee 承让人 Hf.xd.Yw  
assignment 转让;转让书;转让契 s'AQUUrb <  
assignment of interest 权益转让 D`fc7m  
assignment of letters patent and trade mark 专利证书及商标转让 KF4see;;  
assignment of property 物业转让;物业转让书 Ei|0L$NCg  
assignment right 转让权 Zr R+QV  
assignor 转让人 I~'gK8<e7  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 *p"O*zj  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 _6J<YQK  
associate member 附属会员 sx90lsu  
associated body corporate 相联法人团体 |Rk37P {  
associated company 相联公司;联属公司 4Qhx[Hv>(  
associated corporation 相联法团 aZC*7AK   
Association of Chartered Certified Accountants [ACCA] [United Kingdom] _3zU,qm+  
公认会计师公会〔英国〕 zCM^r <Kr  
Association of Futures Exchange Brokers 香港期货经纪协会 g` kZ T} h  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Z#@6#S`  
association of underwriters 承保人组织 AYYRxhv_,  
assumption of control 接管 Cd9t{pQD4  
assurance 担保;保险;转易;转易书 _jk|}IB;X  
assurance of interest 权益的转易 T*p|'Q`  
at 19XX price 按一九XX年价格计算 K9LEIby  
at a discount 按赔价计算;按贴水价格计算;打折扣 &?v#| qIh  
at a premium 按溢价计算;按升水价格计算 n=r= u'oi  
at call 通知付款;按通知 s V&`0N  
at constant market price 按固定市价计算 }P16Xb)p  
at constant price 按固定价格计算 qY# m*R  
at cost 按成本计算 @#1cx  
at current market price 按当时市价计算;按现时市价计算 `GP3 D~  
at current price 按当时价格计算;按现时价格计算 Vz k cZK  
at factor cost 按要素成本计算;按生产要素成本计算 frk7^5  
at money-of-the-day price 按付款当日价格计算 "{mt?  
at or better 按指定或较佳价位〔买卖指令〕 4'_L W?DS  
at par 按面值计算;平价 Za34/ro/T  
at sight 见票即付 _82<| NN:  
at the close 按收市盘 |@OJ~5H/{  
at the opening 按开市盘 s%FP6u7[i  
attestation 见证;见证条款 -uO%[/h;N  
at-the-money option 平价期权 R+k=Ea&x  
attorney 受权人;受托代表人 ~igRg~k:/  
attornment 新拥有人承认书 nz}]C04:-  
attributable profit 可归属利润 l85O-g}M  
attributable share value 可归属股份价值 u_h=nk  
Auckland Stock Exchange 奥克兰证券交易所 gt#MeU  
auction 拍卖 U[blq M  
auctioneer 拍卖商 @F>[DW]O  
audit 审计;核数 nm<L&11  
Audit Commission 审计署 R %Rv  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] iJ5e1R8tN  
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〕 1{= E ?  
audit review 帐目审查 x|&[hFXD  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ux)<&p.  
audited account 审计帐目;经审计的帐目 Rv0-vH.n  
audited annual account 经审计的周年帐目 Qf/j:  
audited balance sheet 经审计的资产负债表 Jv-zB]3&  
auditor 核数师;核数主任;审计师 Rs`Vr_?Hk  
auditor's certificate 核数师证明书;审计师证明书 +>n. T  
auditor's report 核数师报告;审计师报告 :d, >d  
Aussie bond 澳元债券 l!xgtP K  
austerity budget 紧缩预算 IEKMa   
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 C!CaGf=  
Australia All Ordinaries Index 澳洲所有普通股票指数 ddGkk@CA  
Australian Dollar [AUD] 澳元 O8!!UA8V  
Australian Options Market 澳大利亚期权市场 g{rt^B  
Australian Securities Commission 澳洲证券事务监察委员会 [N'r3  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 d#x8O4S%i2  
Australian Stock Exchange 澳大利亚证券交易所 nhB^Xr=  
Austrian Schilling [ATS] 奥地利先令 _Y}^%eFw  
authentication 认证;鉴证 EU`' 8*4  
authority to purchase 委托购买证;委购书 54, Ju'r  
authorization 认可;核准;授权;授权书 BA`kxL/x  
authorization by direction 指示授权 *fOS"-C L  
authorization by instruction 指令授权 }W^V^i)  
authorization by warrant 令状授权 |:`?A3^m#  
authorization of unit trust 单位信托的认可 PQr#G JG7  
authorized agent 指定代理人 <m|FccvQ  
authorized capital 法定资本 PW(_yB;  
authorized clerk 出市员 Q*TQ*J7".X  
authorized dealer 认可交易商 rd f85%%7  
authorized financial institution 认可财务机构 @U7U?.p  
authorized fund 认可基金 +btP]?04  
authorized fund house 获授权的基金公司;认可基金公司 *J*zml3  
authorized institution 认可机构 >d1aE)?  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 NK*:w *SOI  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 gwkZk-f\p  
authorized insurer 获授权保险人;获认可承保人 \!? PhNv  
authorized investment 特准投资项目 dUBVp 9PB  
authorized person 获授权人 +4p2KYO  
authorized representative 获授权代表 :6HiP&<  
authorized share capital 法定股本 F ~11 _  
automated quotation system 自动报价系统 TLR Lng  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] m-&a~l  
自动交易系统〔香港期货交易所有限公司〕 (RI>aDG RH  
automatic adjustment mechanism 自动调整机制 ]xVL11p  
automatic adjustment system 自动调整系统 }J4BxBuV8  
Automatic Clearing House 自动票据交换所 }&'yt97+  
automatic exchange rates accumulation system 自动化汇率累集系统 |\{J` 5gr  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 bN<O<x1j  
automatic teller machine [ATM] 自动柜员机 &El[  
autopay 自动转帐 `rRg(fCN!M  
available assets 可用资产 k -t,y|N  
available fiscal reserve 现存财政储备 f(zuRM^5  
available profit 可用利润 >ZOZv  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Vo58Nz:%  
average 平均;平均数;海损 GO&RR}  
average basic salary 平均基本薪金 xf3/<x!B  
average consumer expenditure 平均消费开支;一般消费开支 >LRaIU>  
average cost 平均成本 `;8u9Ff  
average cost of land production 增辟土地平均成本 !{|yAt9kP  
average daily turnover 平均每日成交额 x,@O:e  
average daily wage rate 平均每日工资率 qoyGs}/I8  
average expenditure pattern 平均开支模式 g^|_X1{  
average growth rate 平均增长率 SJY"]7  
average net fixed assets 固定资产平均净值 T<_1|eH  
average of relatives 相对价格平均数 e^ K=8IW  
average price 平均价格 Yc( )'6  
average propensity to consume 平均消费倾向;一般消费倾向 A?<"^<A^  
average propensity to save 平均储蓄倾向;一般储蓄倾向 bN~'cs8 e  
average rate 平均率 Q'V,?#  
average revenue 平均收入;平均收益 /E1c#@  
average stock 平均库存;平均存货 v \L Ip  
average yearly rent 平均年租 #v]aT  ]}  
avoidance of double taxation 避免双重课税 Ts?>"@  
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 4pHPf<6  
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