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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: o"!C8s_6  
A share A股;甲类股份 -^aJ}[uaI  
abatement of tax 减税;减扣免税额 teKx^ 'c'  
ABN AMRO Bank N.V. 荷兰银行 *671MJ 9  
above-the-line expenditure 线上项目支出;经常预算支出 Fd86P.Df  
above-the-line receipt 线上项目收入;经常预算收入 +6`+Q2qi  
ABSA Asia Limited 南非联合亚洲有限公司 PS}'LhZ  
absolute change 绝对数值变更 FMi:2.E  
absolute expenditure 实际开支 HSk_'g(\0  
absolute guideline figure 绝对准则数字 xfa-   
absolute interest 绝对权益 :o 8XG  
absolute order of discharge 绝对破产解除令 S54q?sb_  
absolute profit margin 绝对利润幅度 S"4eS,5L|  
absolute value 实值;绝对值 @xXVJWEU:  
absolutely vested interest 绝对既得权益 g&*,j+$ }  
absorbed cost 已吸收成本;已分摊成本 awv$ }EFo  
absorption 吸收;分摊;合并 7tbY>U8  
absorption rate 吸收率;摊配率;分摊率 vc0LV'lmg  
ACB Finance Limited 亚洲商业财务有限公司 uc>":V  
acceptable form of reciprocity 合理的互惠条件 jNvDE}'  
acceptable rate 适当利率;适当汇率 _70Z1_ ;  
acceptance agreement 承兑协议 $<QrV,T  
acceptance for honour 参加承兑 * '_(.Z:  
acceptor 承兑人;接受人;受票人 '^.`mT'P  
acceptor for honour 参加承兑人 9Vru,7g  
accident insurance 意外保险 5%%e$o+  
Accident Insurance Association of Hong Kong 香港意外保险公会 4`B3Kt`o  
accident insurance scheme 意外保险计划 "ze-Mb  
accident year basis 意外年度基准 } J[Z)u  
accommodation 通融;贷款 PU,%Y_xR  
accommodation bill 通融票据;空头票据 u4h0s1iI  
accommodation party 汇票代发人 >qz#&  
account balance 帐户余额;帐户结余 Y b=77(Q V  
account book 帐簿 3=Q:{  
account collected in advance 预收款项 RH.qbPjx  
account current book 往来帐簿 5-hnk' ~  
account of after-acquired property 事后取得的财产报告 e }Mf  
account of defaulter 拖欠帐目 r7,}"Pl  
account payable 应付帐款 e\em;GTy  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 B<Q)z5KK  
account receivable 应收帐款 0NeIQr1N_  
account receivable report 应收帐款报表 ?I[*{}@n"  
account statement 结单;帐单;会计财务报表 : eCeJ~&E  
account title 帐户名称;会计科目 Sv_Nb>  
accountant's report 会计师报告 o "6 2~  
Accountant's Report Rules 会计师报告规则 N=PSr4  
accounting and auditing procedure 会计与审计程序;会计与核数程序 EE^x34&=  
Accounting Arrangements 《会计安排》 kuI~lBWI  
accounting basis 会计基础 /&c2O X|Z  
accounting by Official Receiver 破产管理署署长呈交的帐目 g#MLA5%=u  
Accounting Circular 《会计通告》 o1vK2V  
accounting class 会计类别 5X f]j=_  
accounting date 记帐日期;会计结算日期 _ 6SAU8M,  
accounting for money 款项核算 v\[+  
Accounting Officer 会计主任 Cyos *  
accounting period 会计报告期;会计期 kO5lLqE  
accounting policy 会计政策;会计方针 cNbUr  
accounting practice 会计惯例 1ysQvz  
accounting principle 会计准则 ?-zuy US  
accounting record 会计记录 q3<kr<SP  
accounting report 会计报告 En:>c  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6`@b@Kd  
Accounting Society of China 中国会计学会 F"bz<{  
accounting statement 会计报表 S,j. ?u*!  
accounting system 会计制度;会计系统 f S[-K?K  
accounting transaction 会计事项;帐务交易 &s(J:P$!  
accounting treatment 会计处理 +fvD1xHI  
accounting year 会计年度 qJag>OY  
accretion 增值;添加 m):*>o55  
accrual 应计项目;应累算数目 !> =ybRe  
accrual basis 应计制;权责发生制 64mg:ed&  
accrual basis accounting 应计制会计;权责发生制会计 m8=n`XI  
accrue 应累算;应计 ?=ffv]v|  
accrued benefit 应累算利益 - V:HT j  
accrued charges 应计费用 ,3!$mQL=  
accrued cumulative preference share dividend 应累算的累积优先股股息 @0 'U p  
accrued expenses 应累算费用 'Oj 1@0*0  
accrued interest payable 应付利息;应计未付利息 TF%Xb>jy[  
accrued interest receivable 应收利息;应计未收利息 X@"G1j >/  
accrued right 累算权益 mU]VFPr5  
accruing profit 应累算的利润 *i}X(sfe  
accumulated fiscal reserve 累积财政储备 .L+XV y  
accumulated profit 累积利润;滚存溢利 D#G%WT/"  
accumulated reserve 累积储备 >{N}UNZ$}  
accumulation of surplus income 累积收益盈余 c:.~%AJx  
acquired assets 既得资产 oNtoqYwH  
acquisition 收购;购置;取得 fd4C8>*7G  
acquisition cost 购置成本 @AF<Xp{  
acquisition expenses 购置费用 V^,eW!  
acquisition of 100% interest 收购全部股权 BZ =I/L  
acquisition of control 取得控制权 \"1>NJn&k)  
acquisition of fixed assets 购置固定资产 Z6rhInIY  
acquisition of shell “买壳” @zC6`  
acquisition price 收购价 d\ 8v VZ  
act of God 天灾 <)p.GAZ  
acting partner 执事合伙人 Lo~ ;pvv  
active market 买卖活跃的市场;交投畅旺的市场;旺市 1_<x%>zG  
active partner 积极参与的合伙人 WFiX=@SS  
active trading 交投活跃 s(nT7x+W  
actual circulation 实际流通 :{2~s  
actual cost 实际成本 0|RofL&o  
actual expenditure 实际开支;实际支出 wS);KLe3  
actual income 实际入息;实际收入;实际收益 CVW T >M<  
actual market 现货市场 +rJ6DZ  
actual price 现货价;实际价格 ~W[I  
actual profit 实际利润 ~L"$(^/  
actual quotation 实盘;实际价位;实际报价 !( rAI  
actual year basis 按实际年度计算 QXZyiJX}  
actuals 实货  v&|65[<  
actuarial investigation 精算调查 `Bw]PO  
actuarial principle 精算原则 "bIb?e2h9G  
actuarial report 精算师报告 Bl*}*SPU  
Actuarial Society of Hong Kong 香港精算学会 rNR7}o~qo  
actuarial valuation 精算师估值 7IkPi?&{  
actuary 精算师 H.m]Dm,z  
ad referendum agreement 暂定协议;有待覆核的协定 !JDr58  
ad valorem duty 从价税;按值征税 ;U|(rM;  
ad valorem duty system 从价税制 {2h *NFp  
ad valorem fee 从价费 b!P,+!<  
ad valorem tariff 从价关税 Vw1>d+<~-)  
additional allowance 额外免税额 }! EVf  
additional amount for unexpired risk 未过期风险的额外款额 '< U&8?S  
additional assessable profit 补加应评税利润 -BH/)$-$  
additional assessment 补加评税 O|V0WiY<  
additional commitment 额外承担 B=!!R]dxA  
additional commitment vote 额外承担拨款 K9lekevB  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ZQ]qJDk  
additional dependent parent allowance 供养父母额外免税额 PqV F}  
additional provision 额外拨款 8u2k-_9  
additional stamp duty 附加印花税 B S*79heY  
additional tax 补加税罚款;补加税款 $ ]s^M=8  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ' @RF  
adjudged bankrupt 被裁定破产 >`\.i,X .D  
adjudicated bankrupt 裁定破产人 zak\%yY`  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 `*3A7y  
adjudication of bankruptcy 裁定破产;宣告破产 z_!IA ] v  
adjudication of insolvency 裁定无力偿还债务 ? `p/jA  
adjusted actual 经调整的实数;调整后的实数 /)6T>/  
adjusted current assets 经调整的流动资产;调整后的流动资产 &t[[4+Qt  
adjusted figure 经调整的数字;调整后的数额 -67Z!N  
adjusted liabilities 经调整的负债;调整后的负债 UDh \%?j  
adjusted loss 经调整的亏损;调整后的亏损 &{V|%u}v  
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 gS5REC4I/  
adjusted profit 经调整的利润;调整后的利润 !?nO0Ao-$  
adjusted surplus 经调整的盈余额;调整后的盈余额 Hw o _;fV  
adjusted value 经调整的价值;调整后的价值 LUbj^iQ9  
adjustment 调整;修订;理算〔保险〕 %dzt'uz  
adjustment centre 调剂中心 TP rq:"K  
adjustment lag 调整过程的时间差距;调整时差 NX& dJ 6a  
adjustment mechanism 调整机制 uQIPnd(V  
adjustment of loss 亏损调整 ?> }p'{I  
adjustment process 调整过程;调整程序 Z*m^K%qJ  
adjustment range 调整幅度 Z 2N6r6  
administered exchange rate 受管制汇率 Vr EGR$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 +@QrGY  
administration expenses 行政费用 gx.\H3y  
administration fee 手续费;行政费 }PBme'kP  
administration in bankruptcy 破产管理 ENZym  
administration order 遗产管理令 c!ZZMC s  
administrator 管理人;遗产管理人 m$p}cok#+S  
administrator of the estate 遗产管理人 rLsY_7!  
admission of debt 债项承认书 5vyg-'  
admission of proof 接纳债权证明 A|\A|8=b  
advance 放贷款项;垫付款项;预支款项;预付款项 ,`}y J*7  
advance account 暂支帐目;预付款帐户 )8A.Wg4S;c  
advance compensation 预付补偿金 !:&SfPv  
advance from shareholder 股东垫款 +]eG=. u  
advance pending reimbursement 预支以待日后付还 M-nRhso  
advanced economy 先进经济体系 i1cd9  
advancement 预付;预付财产 0]4X/u#N  
advances warrant 垫款令 Wx:v~/r  
advancing 贷出 ubM1Qr  
adverse balance 逆差 ZaYiby@Ci  
adverse exchange 逆汇 2Mt$Dah  
advertisement addressed to shareholders 在报章刊登的致股东通告 ,Z~`aHhr  
advice for collection 托收通知书 !T,<p    
advice of drawing 提款通知书;汇票通知书 |*NLWN.ja)  
advice of payment 付款通知 |dgiW"tUm  
Advisory Committee [Securities and Futures Commission] ~JT`q: l-q  
谘询委员会〔证券及期货事务监察委员会〕 ] 0X|_bU  
Advisory Committee on Diversification 经济多元化谘询委员会 wH ,PA:  
affidavit 誓章;遗产申报誓章 G}8tFo. d1  
affidavit of no receipt 述明无收款的誓章 <D.E .^Y  
affiliate 联号;联营公司;附属公司 C}h(WOcr`X  
affiliated company 附属公司;联号;联营公司 ` IVQ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 z}[ u~P,  
affordability 负担能力 AkQ(V  
African Development Bank [AfDB] 非洲开发银行 R! M'  
after-acquired property 事后取得的财产 rWTaCU^qV  
after-hours dealing 市后交易 \p(S4?I7  
after-tax profit 税后盈利;税后利润;税后溢利 !, BJO3&  
agency agreement 代理协议 _<(xjWp 8  
agency expenses 代理机构的开支 2nyK'k  
agency fee 代理费 28"1ONs 3  
Agency Law 《代理法》 VZi1b0k1.  
agent 代理人;承销人 v WXo#  
agent of company 公司代理人 n+8YTjd  
agent's fee 代理人费;经纪费 1Vy8eI`4  
aggregate 总计;总数;总体数字 LO_Xr j  
aggregate amount 总款额;总额 epsRv&LfC  
aggregate assets and liabilities 总体资产与负债 KNeVSZT  
aggregate at constant price 按固定价格计算的总体数字 h>`[p,o  
aggregate demand 总需求 D`p2aeI  
aggregate gross position 总持仓量 z:-{Y2F  
aggregate limit 总限额 X%YZQc9  
aggregate of salaries tax 合计薪俸税 g$uiwqNA%  
aggregate performance 总体表现;总体业绩 wO,qFY  
aggregate supply 总体供应 +S~ u,=  
aggregate surplus 总盈余 jr`T6!\  
aggregate total 整体总额 ]Ozz"4Z  
aggregate value 总值;合计价值 zeMV_rW~  
aggregated basis 合计基准 @ym:@<D  
aggregated net chargeable income 合计应课税入息实额 nk|(cyt)  
aggregation 合并计算;合计;总和 C1;uAw?\  
aggregation of incomes of husband and wife 夫妇入息合并计算 <9]"p2  
aggregation of property 财产的总和 2E-Kz?,:[  
agio 差价;贴水 m~+.vk  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 r ~{nlLO}  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment "q?(rx;  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 (]q ([e  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment <#:iltO  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 oO tjG3B({  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment %`bs<ZWT  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 %Ik5|\ob?  
agreement for a settlement 授产协议 JY c:@\   
agreement for assignment 转让协议 ;j T{< Y  
agreement for sale 售卖协议;买卖协议 12 )  
agreement for sale and purchase 买卖协议 %1{S{FB  
agreement for the payment of interest 支付利息协议 q?j7bp]  
agreement for the repayment of money 还款协议 %`$bQU  
agreement of reinsurance 再保险协议 >J9Qr#=H2  
Agricultural Bank of China 中国农业银行 E/H9#  
air passenger departure tax 飞机乘客离境税 @g[ijs\  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Ov(k:"N  
airport tax 机场税 <W!T+sMQj  
alcohol duty 酒精税 >7WT4l)7!b  
alienation 让与;让渡;转让 iYLg[J"  
alimony 生活费;赡养费 c\. )vH  
All Ordinaries Index [AOI] 所有普通股指数 F7}yt  
all risks 全险;综合险 7oE:]  
All Sales Record for Stock Market 《股票市场成交报告》 |}77'w :  
Allied Capital Resources Limited 新联财务有限公司 '@24<T]  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 k x:+mF  
allocation letter 拨款信件 A@3'I  ;  
allocation of fund 分配款项;预留款项 'cCM[P+  
allocation of profit 利润分配;溢利分配 ar@,SKU'K  
allocation warrant 拨款令 Z84w9y7O<  
allotment 分配;配股 d*TH$-F!p  
allotment notice 股份配售通知;配股通知 s1OSuSL>  
allotment of shares 股份分配 ~Xx}:@Ld  
allowable 可获宽免;免税的 P=}l.R*1G  
allowable business loss 可扣除的营业亏损 i{}m 8K)  
allowable expenses 可扣税的支出 rv{Wti[  
allowance 免税额;津贴;备抵;准备金 s {*rBX8N  
allowance for debts 债项的免税额 VN-0hw/A  
allowance for depreciation by wear and tear 耗损折旧免税额 .\`M oH  
allowance for funeral expenses 殡殓费的免税额 tuH#Cy  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 c:=HN-*vQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 \)*\$I\]  
allowance to debtor 给债务人的津贴 =?CIC%6m  
alteration of capital 资本更改 .P8m%$'N  
alternate trustee 候补受托人 k'X"jon  
amalgamation 合并 Oh}52=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }G(#jOYk  
ambit of charges 征税范围;收费范围 5#z7Hj&w  
amended valuation 经修订的估值 c CjN8<  
American Commodities Exchange 美国商品交易所  =glG |  
American Express Bank Limited 美国运通银行 + $M<ck?Bo  
American Stock Exchange 美国证券交易所 XFFm 'W6@  
amortization 摊销 Cno[:iom  
amount due from banks 存放银行同业的款项 y@}WxSK*0  
amount due from banks abroad 存放海外银行同业的款项 aAcQmq TT  
amount due from holding companies 控股公司欠款 yodhDSO5i  
amount due from local banks 存放本港银行同业的款项 QfjoHeG7  
amount due to banks 银行同业的存款 ]@_|A, ]  
amount due to banks abroad 海外银行同业的存款 .D7Gog3^<  
amount due to holding companies 控股公司存款 #}6~>A  
amount due to local banks 本港银行同业的存款 L]YJ#5  
amount due to outport banks 外埠银行同业的存款 E\2f"s  
amount for note issue 发行纸币的款额 e<DcuF<ZS  
amount of bond 担保契据的款额 ybf,pDY#f  
amount of consideration 代价款额 pvWNiW:~k  
amount of contribution 供款数额 ^!m%:r7Dr  
amount of indebtedness 负债款额 l(MjLXw5  
amount of principal of the loan 贷款本金额 pl}W|kW}  
amount of rates chargeable 应征差饷数额 Cf 202pF3y  
amount of share capital 股本额 B8wGWZ@  
amount of sums assured 承保款额 5-4  
amount of variation 变动幅度 \]F Pv7!  
amount of vote 拨款数额 af[dkuv  
amount payable 应付款额 ndyI sR  
amount receivable 应收款额 <'T DOYb  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ']!wc8m1"  
analysis 分析 g6gwNC:aF  
ancillary risk 附属风险 t.!?"kP"c  
annual account 周年帐目;周年帐目报表;年度决算;年结 R<3 -!p1v  
annual accounting date 年结日期 iQ;lvOja  
annual allowance 每年免税额;年积金;年度津贴;年津 s_Z5M2o  
annual balance 年度余额 uv$utu>< *  
annual disposable income 每年可动用收入 %f\j)qw  
annual estimates 周年预算 $5#DU__F/  
annual fee 年费 MTR+|I3V  
annual general meeting 周年大会 4Qi-zNNB  
annual growth rate 年增率;每年增长率 ,\T`gh  
annual long-term supplement 长期个案每年补助金 >of9m  
annual pensionable emolument 可供计算退休金的年薪 CTqhXk[  
annual report 年报 h1Y^+A_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 tPk> hzW  
annual return 周年报表;周年申报表;每年报税表格 nBd(p Oe  
Annual Return Rules 《周年报表规则》 >TGc0 z+  
annual review of consumer prices 每年消费物价回顾 )eX{a/Be  
annual roll-forward basis 逐年延展方式 xxgdp. (  
annual salary 年薪 5HB*  
annual statement 年度报表;年度决算表 5rtE/ {A  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 PTQN.[bBh  
annuitant 年金受益人 \+ Ese-la  
annuity 年金 |]HA@7B  
annuity contract 年金合约 ?:5/4YC  
annuity on human life 人寿年金 ( s+}l?  
antecedent debt 先前的债项 )*}?EI4.  
ante-dated cheque 倒填日期支票 e ?Jgk$"  
anticipated expenditure 预期开支 d_[ zt)  
anticipated net profit 预期纯利 &?j\=%  
anticipated revenue 预期收入 #|V)>")  
anti-inflation measure 反通货膨胀措施 U $=Z`^<  
anti-inflationary stance 反通货膨胀立场 fn5!Nr ,  
apparent deficit 表面赤字 F)aF.'$-/  
apparent financial solvency 表面偿债能力 R-k~\vCW  
apparent partner 表面合伙人 vgn,ZcX  
application for personal assessment 个人入息课税申请书 x9]vhR/av  
application of fund 资金应用 A0ZU #"'/  
application to release as liquidator and to destruct the books of accounts and documents ASSe;+yp  
申请免除清盘人职务及毁灭帐簿与文件 ?5[$d{ Gjl  
appointed actuary 委任精算师 !6 kn>447Y  
appointed auditor 委任核数师;委任审计师 &`g^b^i  
appointed trustee 委任的受托人 H-% B<7  
appointer 委任人 WxJaE;`Ige  
apportioned pro rata 按比例分摊 %4wHiCOg  
apportionment 分配;分摊 Nah\4-75&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4?_^7(%p  
apportionment formula 分摊方程式 ^C2SLLgeJ  
apportionment of estate duty 遗产税的分摊 QqC-ztz  
appraisal 估价;评估 R2Q1Rk#  
appreciable growth 可观增长 =QwT)KRB%  
appreciable impact 显着影响 +}g6X6m  
appreciable increase 可观增长 Rx@0EPV  
appreciation 增值;升值 Co/04F.  
appreciation against other currencies 相对其他货币升值 7Zft]C?|@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @6y)wA9Yx  
appreciation tax 增值税 x45F-w{  
appropriation 拨款;拨用;拨付 gP!k[E ,Q8  
appropriation account 拨款帐目 Gfep m$*%  
Appropriation Bill 拨款法案 "`KT7  
appropriation-in-aid system 补助拨款办法 H=XdgOui  
approved assets 核准资产 eV9,G8  
approved basket stock 认可一篮子证券  bIuOB|  
approved budget 核准预算 b-J6{=k^  
approved charitable donation 认可慈善捐款 [t?:CgI)E  
approved charitable institution 认可慈善机构 Sq`Zuu9t  
approved currency 核准货币;认可货币 .;dI&0Z  
approved estimates 核准预算 6anH#=(  
approved estimates of expenditure 核准开支预算 y=}o|/5"  
approved overseas insurer 核准海外保险人 Pp;OkI``[  
approved overseas trust company 核准海外信托公司 OL.{lKJ3DV  
approved pooled investment fund 核准汇集投资基金 h.xtkD)Y~  
approved provident fund scheme 认可公积金计划 cf\GC2+"^$  
approved provision 核准拨款 rLp0)Go  
approved redeemable share 核准可赎回股份 .07k G]  
approved regional stock 认可地区性证券 [KEw5-=i@  
approved retirement scheme 认可退休金计划 rwpH9\GE  
approved subordinated loan 核准附属贷款 :?gp}.  
arbitrage 套戥;套汇;套利 t&o&gb  
arbitrageur 套戥者;套汇者 %y+v0.aWH+  
arbitrary amount 临时款项 bc6|]kB:  
arrangement 措施;安排;协定 &'m&'wDt:  
arrears 欠款 +[V.yY/t|>  
arrears of pay 欠付薪酬 pWeD,!f  
arrears of revenue 逾期未收税款;逾期未收的帐项 MZ^(BOe_  
articles of association 组织章程;组织细则;组织章程细则 ZQsVSz( 1  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 0J .]`kR  
ascertainment of profit 确定利润 |-]'~ @~  
"Asia Clear" “亚洲结算系统” !3ji]q;uF  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 4SIS #m  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Upc_"mkI.  
Asian Development Fund [ADF] 亚洲发展基金 DNRWE1P2bg  
Asian dollar bond 亚洲美元债券 o}L\b,])  
Asian dollar market 亚洲美元市场 Vo(bro4ZQi  
Asian dollar rate 亚洲美元利率 5QG?*Z~?7  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 As|e=ut(  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 i@ehD@.dH  
asked price 沽盘;喊价;索价;卖方报价  ^5R2~  
assessable income 应评税入息 R E9 `T  
assessable loss 应评税亏损  %d0BQ|  
assessable profit 应评税利润 }n k [WW  
assessable value 应评税值 !dwa. lZ&X  
assessed profit 估定利润 WFfn:WSWU  
assessed value 经评估价值 :!wt/Y  
assessment 评税;评定;估价;评税单 <SSkCw  
assessment number 评税编号;估价编号 Md*.q^:  
assessment of additional tax 补加税评税 C!|Yz=e  
assessment of performance 业绩评估;实绩评价 fjqd16{Q  
Assessor 评税主任 O]?PC^GGY  
asset price bubbles 资产价格泡沫 !)EYM&:Y  
asset-backed securities 具资产保证的证券 L1MG("R  
assets accretion 资产增值 3#{Al[jq  
assets and liabilities 资产与负债 5>fAO =u!Q  
assets betterment statement 资产递增表;资产改进表 tf>"fU\P  
assets lending 实物放款;有抵押贷款 To,*H OP  
assets of the company passing on the death 死者去世时转移的公司资产 N@I=X-7nh|  
assets pledged as security for liabilities 用作负债抵押的资产 TV?MB(mN  
assets portfolio 资产投资组合 5M#L O@U  
assets price 资产价格 n}8}:3"  
assets quality 资产质素 $OaxetPH  
assets realization 资产变现 {Lsl2@22  
assets refinancing arrangement 资产再集资安排 p<\7" SB=  
assets securitization 资产证券化 O-n JuZJgX  
assets situated outside Hong Kong 在香港以外地方的资产 !{b4+!@p  
assets stripping 削减资产;拆卖资产 G^le91$  
assets value 资产值 G54`{V4&s  
assignee 承让人 ^(Wu$\SA  
assignment 转让;转让书;转让契 Upz?x{>x  
assignment of interest 权益转让 8Q73h/3  
assignment of letters patent and trade mark 专利证书及商标转让 kK.[v'[>&  
assignment of property 物业转让;物业转让书 ZDmY${J  
assignment right 转让权 wAc;{60s]  
assignor 转让人 R|]n;*y  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 {vp*m :K  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 [G"Va_A8  
associate member 附属会员 5Rae?* XH  
associated body corporate 相联法人团体 yVyh\u\  
associated company 相联公司;联属公司 pL ,l  
associated corporation 相联法团 yKC1h`2  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 1H8/b D  
公认会计师公会〔英国〕 Q6xA@"GJ  
Association of Futures Exchange Brokers 香港期货经纪协会 j7J'd?l  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 nPUD6<bF  
association of underwriters 承保人组织 #cqI0ny?G  
assumption of control 接管 I M G^L  
assurance 担保;保险;转易;转易书 8Y/1+-  
assurance of interest 权益的转易 %m-U:H.Vp  
at 19XX price 按一九XX年价格计算 8;x0U`}Ez(  
at a discount 按赔价计算;按贴水价格计算;打折扣 HbJ^L:/  
at a premium 按溢价计算;按升水价格计算 9u%(9Ae  
at call 通知付款;按通知 Dv~jVIXu  
at constant market price 按固定市价计算 @DSKa`  
at constant price 按固定价格计算 !1/F71l DX  
at cost 按成本计算 +9B .}t#  
at current market price 按当时市价计算;按现时市价计算 ]l, ,en5V  
at current price 按当时价格计算;按现时价格计算 gzN51B=D  
at factor cost 按要素成本计算;按生产要素成本计算 r'MA$PiS'  
at money-of-the-day price 按付款当日价格计算 VPb8dv(a3  
at or better 按指定或较佳价位〔买卖指令〕 ==EB\>g|  
at par 按面值计算;平价 4u#TKr.  
at sight 见票即付 H^M>(kT#&  
at the close 按收市盘 Cl!9/l?z  
at the opening 按开市盘 mB"1QtD  
attestation 见证;见证条款 1o?uf,H7O  
at-the-money option 平价期权 ;*WG9Y(W  
attorney 受权人;受托代表人 -! ^D8^s  
attornment 新拥有人承认书 rl]K :8*  
attributable profit 可归属利润 Y} 6@ w  
attributable share value 可归属股份价值 Zr[B*1,ZV  
Auckland Stock Exchange 奥克兰证券交易所 *NC@o*  
auction 拍卖 #@F.wV0  
auctioneer 拍卖商 e(Rbq8D  
audit 审计;核数 ~yJJ00%  
Audit Commission 审计署 w@LLxL>Y  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Gr#WD=I-}  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 ;3o7>yEv  
audit review 帐目审查 DKF '*  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 hw=~ %f;  
audited account 审计帐目;经审计的帐目 &d\ y:7  
audited annual account 经审计的周年帐目 *q+X ?3  
audited balance sheet 经审计的资产负债表 "<LWz&e^^  
auditor 核数师;核数主任;审计师 Zpz3 ?VM(  
auditor's certificate 核数师证明书;审计师证明书 ilAhw4A  
auditor's report 核数师报告;审计师报告 d0;?GQYn:  
Aussie bond 澳元债券 V)P8w#,  
austerity budget 紧缩预算 %< `D' V@  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 =nqHVRA  
Australia All Ordinaries Index 澳洲所有普通股票指数 2+ywl}9  
Australian Dollar [AUD] 澳元 ?hViOh$.  
Australian Options Market 澳大利亚期权市场 gU1Pb]]  
Australian Securities Commission 澳洲证券事务监察委员会 L @Q+HN  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 8[D"  
Australian Stock Exchange 澳大利亚证券交易所 qw{`?1[+  
Austrian Schilling [ATS] 奥地利先令 x_r*<?OZ  
authentication 认证;鉴证 hw(\3h()  
authority to purchase 委托购买证;委购书 B<0Kl.V  
authorization 认可;核准;授权;授权书 x,ZF+vE  
authorization by direction 指示授权 w^U{e xo  
authorization by instruction 指令授权 [v\m)5  
authorization by warrant 令状授权 <~uzKs0  
authorization of unit trust 单位信托的认可 Q!_d6-*u  
authorized agent 指定代理人 ?wFL\C  
authorized capital 法定资本 2f62 0   
authorized clerk 出市员  {8h[Bd  
authorized dealer 认可交易商 dT[JVl+3=  
authorized financial institution 认可财务机构 pTXF^:8  
authorized fund 认可基金 A0:rn\$l3  
authorized fund house 获授权的基金公司;认可基金公司 W#=,FZT  
authorized institution 认可机构 216$,4i  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [2h.5.af  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 MdmN7>  
authorized insurer 获授权保险人;获认可承保人 !#=3>\np+X  
authorized investment 特准投资项目 P^tTg  
authorized person 获授权人 (|NCxey  
authorized representative 获授权代表 gd*2*o$g(  
authorized share capital 法定股本 :2K@{~8r  
automated quotation system 自动报价系统 ]qxl^Himq  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Dp!91NgB p  
自动交易系统〔香港期货交易所有限公司〕 'C]Y h."u  
automatic adjustment mechanism 自动调整机制 )]s<Czm%  
automatic adjustment system 自动调整系统 52zE -SY  
Automatic Clearing House 自动票据交换所 gY8$Rk %  
automatic exchange rates accumulation system 自动化汇率累集系统 .ws86stFSb  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 /(.:l +[w[  
automatic teller machine [ATM] 自动柜员机 : ]+6l  
autopay 自动转帐 } `5k^J$x  
available assets 可用资产 tym:C7v%~  
available fiscal reserve 现存财政储备 5n{d jP  
available profit 可用利润 3bYjW=_hA  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 &{UqGD#1&  
average 平均;平均数;海损 r$8'1s37`  
average basic salary 平均基本薪金 P=_fYA3  
average consumer expenditure 平均消费开支;一般消费开支 /KNDo^P  
average cost 平均成本 ;S '?l0  
average cost of land production 增辟土地平均成本 ,Aai-AGG@  
average daily turnover 平均每日成交额 G]4Ca5;Z!N  
average daily wage rate 平均每日工资率 |<5F08]v  
average expenditure pattern 平均开支模式 U7 ?v4O]D[  
average growth rate 平均增长率 0Qq<h;8xEc  
average net fixed assets 固定资产平均净值 .ESvMK~x  
average of relatives 相对价格平均数 >0W P:-\*  
average price 平均价格 ts9wSx~[+  
average propensity to consume 平均消费倾向;一般消费倾向 a[ayr$Hk?  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ^ nI2<P  
average rate 平均率 "r* `*1  
average revenue 平均收入;平均收益 QXN_ ?E,g/  
average stock 平均库存;平均存货 _DH^ K 9,9  
average yearly rent 平均年租 gWzslgO6  
avoidance of double taxation 避免双重课税 RB4 +"QUh  
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 sQac%.H;`U  
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