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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: 3og$'#6P  
A share A股;甲类股份 f;H#TSJ  
abatement of tax 减税;减扣免税额 E}9ldM=]s  
ABN AMRO Bank N.V. 荷兰银行 ](:FW '-  
above-the-line expenditure 线上项目支出;经常预算支出 c|( ?  
above-the-line receipt 线上项目收入;经常预算收入 ~9{;V KgK  
ABSA Asia Limited 南非联合亚洲有限公司 >1G*ya)  
absolute change 绝对数值变更 {taVAcb  
absolute expenditure 实际开支 8G] m7Z  
absolute guideline figure 绝对准则数字 GTe:k  
absolute interest 绝对权益 eI rmD  
absolute order of discharge 绝对破产解除令 yWi0 tE{  
absolute profit margin 绝对利润幅度 cCGXB|9fYR  
absolute value 实值;绝对值 S!W/K!wf  
absolutely vested interest 绝对既得权益 X\2hKUkT  
absorbed cost 已吸收成本;已分摊成本 bXwoJ2  
absorption 吸收;分摊;合并 .r5oN+?e  
absorption rate 吸收率;摊配率;分摊率 zf>^2t*\  
ACB Finance Limited 亚洲商业财务有限公司 xevP2pYG:  
acceptable form of reciprocity 合理的互惠条件 5qkuK F  
acceptable rate 适当利率;适当汇率 lV6[d8P  
acceptance agreement 承兑协议 :;;WK~* #  
acceptance for honour 参加承兑 6oh@$.ThG  
acceptor 承兑人;接受人;受票人 m<"fRT!Y  
acceptor for honour 参加承兑人 RLOQ>vYY  
accident insurance 意外保险 -Dxhq& }Y  
Accident Insurance Association of Hong Kong 香港意外保险公会 I''R\B p  
accident insurance scheme 意外保险计划 etMh=/NFV  
accident year basis 意外年度基准 IKzRM|/  
accommodation 通融;贷款 DE\bYxJ  
accommodation bill 通融票据;空头票据 uE#,c\[8  
accommodation party 汇票代发人 g)?g7{&?>?  
account balance 帐户余额;帐户结余 /:{_|P\  
account book 帐簿 ~uR6z//%  
account collected in advance 预收款项 n,a5LR  
account current book 往来帐簿 ]Bd3d%  
account of after-acquired property 事后取得的财产报告 |EV\a[  
account of defaulter 拖欠帐目 !FO^:V<|5  
account payable 应付帐款 s~X*U&}5  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 O& %"F8B  
account receivable 应收帐款 pNE\@U|4E  
account receivable report 应收帐款报表 x36#x  
account statement 结单;帐单;会计财务报表 "E)++\JL  
account title 帐户名称;会计科目 A :bPIXb  
accountant's report 会计师报告 zB6u-4^wT  
Accountant's Report Rules 会计师报告规则 ~/jxB)t  
accounting and auditing procedure 会计与审计程序;会计与核数程序 \y H3Y  
Accounting Arrangements 《会计安排》  /E{dM2  
accounting basis 会计基础 4[,B;7  
accounting by Official Receiver 破产管理署署长呈交的帐目 3R%UPT0>  
Accounting Circular 《会计通告》 "G9'm  
accounting class 会计类别 ) Zb`~w  
accounting date 记帐日期;会计结算日期 `o8{qU,*]N  
accounting for money 款项核算 =6Sj}/   
Accounting Officer 会计主任 Wd` QpW  
accounting period 会计报告期;会计期 rH&r6Xv[  
accounting policy 会计政策;会计方针 s'aV qB  
accounting practice 会计惯例 q bZ,K@0  
accounting principle 会计准则 s w.AfRQP  
accounting record 会计记录 EhIV(q9x  
accounting report 会计报告 0YpiHoM  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Yl&tkSw46  
Accounting Society of China 中国会计学会 FfxX)p1t  
accounting statement 会计报表 IFrb}yH  
accounting system 会计制度;会计系统 GtM( Y  
accounting transaction 会计事项;帐务交易 N`<4:v[P  
accounting treatment 会计处理 Vv yrty  
accounting year 会计年度 33<fN:J]f  
accretion 增值;添加 `!omzE*bk5  
accrual 应计项目;应累算数目 ?l, X!o6  
accrual basis 应计制;权责发生制 qH h'l;.  
accrual basis accounting 应计制会计;权责发生制会计 0i*'N ch#i  
accrue 应累算;应计 }>;ht5/i/  
accrued benefit 应累算利益 ewAH'H]o  
accrued charges 应计费用 o\]: !#r{T  
accrued cumulative preference share dividend 应累算的累积优先股股息 HLSfoQ&)v  
accrued expenses 应累算费用 juCG?}di;  
accrued interest payable 应付利息;应计未付利息 Dpdn%8+Z  
accrued interest receivable 应收利息;应计未收利息 <cDKGd  
accrued right 累算权益 C](z#c~c  
accruing profit 应累算的利润 fEj9R@u+h  
accumulated fiscal reserve 累积财政储备 g>!:U6K  
accumulated profit 累积利润;滚存溢利 2&gd"Ak(  
accumulated reserve 累积储备 jKj=#O  
accumulation of surplus income 累积收益盈余 sArje(5Eo  
acquired assets 既得资产 t8A kdSU0  
acquisition 收购;购置;取得 p<HTJ0  
acquisition cost 购置成本 NDRW  
acquisition expenses 购置费用 9'n))%CZ.  
acquisition of 100% interest 收购全部股权 xi?P(s A  
acquisition of control 取得控制权 ^$=tcoQG  
acquisition of fixed assets 购置固定资产 :J Gl>V  
acquisition of shell “买壳” 'n^2|"$sH  
acquisition price 收购价 ;v,9 v;T  
act of God 天灾 1c)\  
acting partner 执事合伙人 %Ui{=920  
active market 买卖活跃的市场;交投畅旺的市场;旺市 \m=-8KpU  
active partner 积极参与的合伙人 A \MfF  
active trading 交投活跃 8 )mjy!,  
actual circulation 实际流通 -7I1Lh#M  
actual cost 实际成本 F<yy>Wf  
actual expenditure 实际开支;实际支出 q}<.x8\  
actual income 实际入息;实际收入;实际收益 1iNsX\M  
actual market 现货市场 ha|@ X p  
actual price 现货价;实际价格 C{UF~  
actual profit 实际利润 PG6[lHmi  
actual quotation 实盘;实际价位;实际报价 -}Cc"qm  
actual year basis 按实际年度计算 Mhe |eD#)  
actuals 实货 (!ZQ  
actuarial investigation 精算调查 rb:<N%*t  
actuarial principle 精算原则 1KTabj/C  
actuarial report 精算师报告 |jahpji6  
Actuarial Society of Hong Kong 香港精算学会 a{]g+tGH  
actuarial valuation 精算师估值 DO&+=o`"  
actuary 精算师 _/,SZ-C#L4  
ad referendum agreement 暂定协议;有待覆核的协定 v)@,:u)  
ad valorem duty 从价税;按值征税 <I7(eh6d  
ad valorem duty system 从价税制 t1e4H=d>  
ad valorem fee 从价费 IjG5X[@  
ad valorem tariff 从价关税 B*?ZE4`  
additional allowance 额外免税额 ZjU=~)O}H  
additional amount for unexpired risk 未过期风险的额外款额 5-8]N>/b!  
additional assessable profit 补加应评税利润 Lw>-7)  
additional assessment 补加评税 C9<4~IM w  
additional commitment 额外承担 {q&@nm40  
additional commitment vote 额外承担拨款 F2IC$:e M  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 N9i}p^F<_  
additional dependent parent allowance 供养父母额外免税额 (jM<T;4  
additional provision 额外拨款 |}_gA  
additional stamp duty 附加印花税 Z0e-W:&;kF  
additional tax 补加税罚款;补加税款 a(8>n Z,V  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 =m`l%V[  
adjudged bankrupt 被裁定破产 j#N(1}r=1  
adjudicated bankrupt 裁定破产人 hzaLx8L  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 [J~aAB  
adjudication of bankruptcy 裁定破产;宣告破产 MWBXs7 5I  
adjudication of insolvency 裁定无力偿还债务 /@&(P#h  
adjusted actual 经调整的实数;调整后的实数 qE>i,|rP`  
adjusted current assets 经调整的流动资产;调整后的流动资产 jEUx q%BH  
adjusted figure 经调整的数字;调整后的数额 SK's!m:r=  
adjusted liabilities 经调整的负债;调整后的负债 hIR@^\?  
adjusted loss 经调整的亏损;调整后的亏损 @. "q  
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 5B%w]n  
adjusted profit 经调整的利润;调整后的利润 y k?SD1hj  
adjusted surplus 经调整的盈余额;调整后的盈余额 FyCBN tCv  
adjusted value 经调整的价值;调整后的价值 7g-Dfg.w  
adjustment 调整;修订;理算〔保险〕 #`/bQ~s  
adjustment centre 调剂中心 dIma{uv  
adjustment lag 调整过程的时间差距;调整时差 $h,d? .u6w  
adjustment mechanism 调整机制 +<&E3Or  
adjustment of loss 亏损调整 w{3ycR  
adjustment process 调整过程;调整程序 +|6`E3j%  
adjustment range 调整幅度 jQ6Xr&}  
administered exchange rate 受管制汇率 wY/bA}%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 5`"iq "5Cf  
administration expenses 行政费用 5\WUoSgy  
administration fee 手续费;行政费 X1Qr _o-BR  
administration in bankruptcy 破产管理 h{I`7X  
administration order 遗产管理令 {o( * f  
administrator 管理人;遗产管理人 YUCC*t  
administrator of the estate 遗产管理人 CA/ -Gb  
admission of debt 债项承认书 :i.t)ES  
admission of proof 接纳债权证明 (i\)|c/a7  
advance 放贷款项;垫付款项;预支款项;预付款项 }"hW b(  
advance account 暂支帐目;预付款帐户 p+$+MeBz  
advance compensation 预付补偿金 =LOk13l\"  
advance from shareholder 股东垫款 n,CD  
advance pending reimbursement 预支以待日后付还 . @@an;C  
advanced economy 先进经济体系 $%Z3;:<Uf-  
advancement 预付;预付财产 *#zS^b n  
advances warrant 垫款令 / $_M@>  
advancing 贷出 tj[c#@[B  
adverse balance 逆差 }w#F6  
adverse exchange 逆汇 K U $`!h  
advertisement addressed to shareholders 在报章刊登的致股东通告 /HZv  
advice for collection 托收通知书 RpYcD  
advice of drawing 提款通知书;汇票通知书 n&$/Q$d&  
advice of payment 付款通知 Bhe{L?}0  
Advisory Committee [Securities and Futures Commission] 4Ac}(N5D@  
谘询委员会〔证券及期货事务监察委员会〕 )9B:Y;>)  
Advisory Committee on Diversification 经济多元化谘询委员会 FNC[59   
affidavit 誓章;遗产申报誓章 #ra*f~G  
affidavit of no receipt 述明无收款的誓章 +Juh:1H  
affiliate 联号;联营公司;附属公司 2 L:$aZ  
affiliated company 附属公司;联号;联营公司 ~q 7;8<U  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Ps3~{zH`  
affordability 负担能力 `Ug tvo  
African Development Bank [AfDB] 非洲开发银行 g8RPHjvZ  
after-acquired property 事后取得的财产 W!91tzs:  
after-hours dealing 市后交易 h,t:]  
after-tax profit 税后盈利;税后利润;税后溢利 QXs8:;T  
agency agreement 代理协议 q6R Eh;$  
agency expenses 代理机构的开支 FIS "Z(  
agency fee 代理费 5rloK"  
Agency Law 《代理法》 ^&Q< tN 7  
agent 代理人;承销人 E=]]b;u-n  
agent of company 公司代理人 et` 0Je  
agent's fee 代理人费;经纪费 5]d{6Nc3P  
aggregate 总计;总数;总体数字 )S*1C@  
aggregate amount 总款额;总额 <: :VCA%  
aggregate assets and liabilities 总体资产与负债 f!x[ln<  
aggregate at constant price 按固定价格计算的总体数字 m'bi\1Q  
aggregate demand 总需求 *C7F2o  
aggregate gross position 总持仓量 doR4nRl9  
aggregate limit 总限额 '#q4Bc1  
aggregate of salaries tax 合计薪俸税 bY)#v?  
aggregate performance 总体表现;总体业绩 JRY_ nX  
aggregate supply 总体供应 Zj!Abji=O  
aggregate surplus 总盈余 FshC )[w,  
aggregate total 整体总额 2 x32U MD  
aggregate value 总值;合计价值 _~&9*D$ {>  
aggregated basis 合计基准 Z7z]2v3}c  
aggregated net chargeable income 合计应课税入息实额 UV@0gdy[  
aggregation 合并计算;合计;总和 wXbsS)#/  
aggregation of incomes of husband and wife 夫妇入息合并计算 ugLlI2 nJ  
aggregation of property 财产的总和  Gq1)1  
agio 差价;贴水 r[pF^y0   
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》 ;&S;%W>|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 9->q|E4  
《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》 y`S o&:1  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment <<,>S&/  
《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》 mp1ttGUtM  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment QIK 9  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 R,,Qt TGB  
agreement for a settlement 授产协议 (`c G  
agreement for assignment 转让协议 DpvrMI~I_  
agreement for sale 售卖协议;买卖协议 <#*.}w~  
agreement for sale and purchase 买卖协议 3{ "O,h  
agreement for the payment of interest 支付利息协议 wd+K`I/v7h  
agreement for the repayment of money 还款协议 I 8z G~L%"  
agreement of reinsurance 再保险协议 0` 5e  
Agricultural Bank of China 中国农业银行 I2[]A,f ,  
air passenger departure tax 飞机乘客离境税 'SV7$,mK@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕  "r$/  
airport tax 机场税 cP rwW 6  
alcohol duty 酒精税 vFhz!P~  
alienation 让与;让渡;转让 e.8$ga{  
alimony 生活费;赡养费 (>7>3  
All Ordinaries Index [AOI] 所有普通股指数 >bIF>9T  
all risks 全险;综合险 :FHA]oec1  
All Sales Record for Stock Market 《股票市场成交报告》 Ej"u1F14J  
Allied Capital Resources Limited 新联财务有限公司 B(,:haAr  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ue\t,*KYd  
allocation letter 拨款信件 |`0n"x7  
allocation of fund 分配款项;预留款项 Fe!9y2Mg  
allocation of profit 利润分配;溢利分配 fzPZ|  
allocation warrant 拨款令 d1G8*YO@  
allotment 分配;配股 Cy@ cLdV  
allotment notice 股份配售通知;配股通知 L;/n!k.A  
allotment of shares 股份分配 G%:G eW  
allowable 可获宽免;免税的 &%,DZA`  
allowable business loss 可扣除的营业亏损 +}JM&bfK  
allowable expenses 可扣税的支出 ej^3Y Nh&  
allowance 免税额;津贴;备抵;准备金 e fO jTA%  
allowance for debts 债项的免税额 k\aK?(.RC7  
allowance for depreciation by wear and tear 耗损折旧免税额  rLv;Y  
allowance for funeral expenses 殡殓费的免税额 Ia4)uV8  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 `hUHel;6  
allowance for repairs and outgoings 修葺及支出方面的免税额 @ D[`Oj)  
allowance to debtor 给债务人的津贴 /X#z*GX  
alteration of capital 资本更改 /.Q4~Hw%}  
alternate trustee 候补受托人 eR;!(Oy=A  
amalgamation 合并 DQ80B)<O  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N+g@8Q2s;5  
ambit of charges 征税范围;收费范围 goZ V.,w  
amended valuation 经修订的估值 6q/ ?-Qcy  
American Commodities Exchange 美国商品交易所 :dwt1>  
American Express Bank Limited 美国运通银行 ."6[:MF  
American Stock Exchange 美国证券交易所 lr3mE  
amortization 摊销 d%ME@6K)  
amount due from banks 存放银行同业的款项 nc?B6IV  
amount due from banks abroad 存放海外银行同业的款项 lm0N5(XP  
amount due from holding companies 控股公司欠款 c$h9/H=~  
amount due from local banks 存放本港银行同业的款项 h"W8N+e\  
amount due to banks 银行同业的存款 &JhX +'U  
amount due to banks abroad 海外银行同业的存款 -t-tn22  
amount due to holding companies 控股公司存款 \?lz&<  
amount due to local banks 本港银行同业的存款 5v _P Oq  
amount due to outport banks 外埠银行同业的存款 fZ{[]dn[  
amount for note issue 发行纸币的款额 $>q@SJ1q  
amount of bond 担保契据的款额 !#N\ b  
amount of consideration 代价款额 m9":{JI.w  
amount of contribution 供款数额 s V  }+eU  
amount of indebtedness 负债款额 (K<9h L+X  
amount of principal of the loan 贷款本金额 f.xA_Y>  
amount of rates chargeable 应征差饷数额 8dO?K*J,H'  
amount of share capital 股本额 0.;}]v  
amount of sums assured 承保款额 ]A+o>#n}x  
amount of variation 变动幅度 EL D!{bMT  
amount of vote 拨款数额 JAjku6  
amount payable 应付款额 \ |!\V  
amount receivable 应收款额 E>uVofhml  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'Jj=RAV`  
analysis 分析 57I}RMT"  
ancillary risk 附属风险 8P: spD0  
annual account 周年帐目;周年帐目报表;年度决算;年结 #&8rcu;/  
annual accounting date 年结日期 7Y( 5]A9=  
annual allowance 每年免税额;年积金;年度津贴;年津 Ng=ONh  
annual balance 年度余额 \RG!@$i  
annual disposable income 每年可动用收入  9A$m$  
annual estimates 周年预算 Wf26  
annual fee 年费 |ys0`Vb=$  
annual general meeting 周年大会 NXk!qGV2  
annual growth rate 年增率;每年增长率 u{e-G&]^;  
annual long-term supplement 长期个案每年补助金 \>Zvev!s  
annual pensionable emolument 可供计算退休金的年薪 o l ({AYB  
annual report 年报 sen=0SB/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 zI;0&  
annual return 周年报表;周年申报表;每年报税表格 WF2-$`x  
Annual Return Rules 《周年报表规则》 ~r*P]*51x  
annual review of consumer prices 每年消费物价回顾 Jjm|9|C,  
annual roll-forward basis 逐年延展方式 K[?Xm"4  
annual salary 年薪 EqB)sK/3  
annual statement 年度报表;年度决算表 N{Qxq>6 G  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ,xsH|xW  
annuitant 年金受益人 3iX?~  
annuity 年金 sRhKlUJG  
annuity contract 年金合约 *_-'/i  
annuity on human life 人寿年金 b[ w;i]2  
antecedent debt 先前的债项 !CY&{LEYn0  
ante-dated cheque 倒填日期支票 q_fam,9  
anticipated expenditure 预期开支 }JgYCsF/f  
anticipated net profit 预期纯利 +[-i%b3q  
anticipated revenue 预期收入 5Fw - d  
anti-inflation measure 反通货膨胀措施 C NrII sJ  
anti-inflationary stance 反通货膨胀立场 []pN$]+c  
apparent deficit 表面赤字 Yl^mAS[w&  
apparent financial solvency 表面偿债能力 _}6q{}jn:c  
apparent partner 表面合伙人 dJk9@u  
application for personal assessment 个人入息课税申请书 ,!QV>=  
application of fund 资金应用 [ .,>wo~  
application to release as liquidator and to destruct the books of accounts and documents LlYTv% I  
申请免除清盘人职务及毁灭帐簿与文件 W;_E4  
appointed actuary 委任精算师 kUl  
appointed auditor 委任核数师;委任审计师 g=8un`]7  
appointed trustee 委任的受托人 !q"cpL'4  
appointer 委任人 uaPx"  
apportioned pro rata 按比例分摊 ^TdZ*($5  
apportionment 分配;分摊 ~N0 sJ%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n# 7Pr/*0  
apportionment formula 分摊方程式 |NFZ(6vNh  
apportionment of estate duty 遗产税的分摊 *%FA:Y  
appraisal 估价;评估 y/_XgPfWU  
appreciable growth 可观增长 j;~%lg=)  
appreciable impact 显着影响 A*yi"{FLi  
appreciable increase 可观增长 nms8@[4-  
appreciation 增值;升值 QG gF|c7  
appreciation against other currencies 相对其他货币升值 EG<s_d?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8At<Wic  
appreciation tax 增值税 ['qnn|  
appropriation 拨款;拨用;拨付  :$r ^_  
appropriation account 拨款帐目 L"+$Wc[|  
Appropriation Bill 拨款法案 2f:^S/.A  
appropriation-in-aid system 补助拨款办法 ] ZoPQUS?  
approved assets 核准资产  $)~   
approved basket stock 认可一篮子证券 R{hf9R,  
approved budget 核准预算 I/J7rkf  
approved charitable donation 认可慈善捐款 Sus;(3EX  
approved charitable institution 认可慈善机构 bZwnaM4"F  
approved currency 核准货币;认可货币 qL /7^) (  
approved estimates 核准预算 z?]G3$i(  
approved estimates of expenditure 核准开支预算 -0uV z)  
approved overseas insurer 核准海外保险人 19e8  
approved overseas trust company 核准海外信托公司 #s5N[uK^m  
approved pooled investment fund 核准汇集投资基金 6sfwlT  
approved provident fund scheme 认可公积金计划 oYM3Rgxf9Q  
approved provision 核准拨款 umEVy*hc  
approved redeemable share 核准可赎回股份 va)%et0!  
approved regional stock 认可地区性证券 n~IVNB*  
approved retirement scheme 认可退休金计划 LV{Q,DrP  
approved subordinated loan 核准附属贷款  >]D4Q<TY  
arbitrage 套戥;套汇;套利 (g!p>m!Z  
arbitrageur 套戥者;套汇者 UK[v6".^h  
arbitrary amount 临时款项  a*dQ _  
arrangement 措施;安排;协定 uKr1Z2  
arrears 欠款 io2)1cE&f  
arrears of pay 欠付薪酬 R!\EK H  
arrears of revenue 逾期未收税款;逾期未收的帐项 3,X/,'  
articles of association 组织章程;组织细则;组织章程细则 :Ixx<9c.  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 9"{W,'r&d  
ascertainment of profit 确定利润 j7QX ,_Q  
"Asia Clear" “亚洲结算系统” ?uLeFD  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 uzr\oj+>  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 k=ytuV\  
Asian Development Fund [ADF] 亚洲发展基金 o2H1N~e#c  
Asian dollar bond 亚洲美元债券 G@ \Pi#1  
Asian dollar market 亚洲美元市场 32)tJ|m  
Asian dollar rate 亚洲美元利率 QCOo  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ^rNUAj9Z  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 +C]&2zc.  
asked price 沽盘;喊价;索价;卖方报价 j{++6<tr  
assessable income 应评税入息 ?X$, fQ#F|  
assessable loss 应评税亏损 giY80!GX  
assessable profit 应评税利润 3INI?y}t   
assessable value 应评税值 xl9aV\W  
assessed profit 估定利润 7L5P%zLtB  
assessed value 经评估价值 8T[ 6J{|C  
assessment 评税;评定;估价;评税单 YNdrWBf)  
assessment number 评税编号;估价编号 uzOYVN$t  
assessment of additional tax 补加税评税 Aj>[z8!,  
assessment of performance 业绩评估;实绩评价 }GwVKAjP  
Assessor 评税主任 Ka!I`Yf  
asset price bubbles 资产价格泡沫 W~n.Xeu{C  
asset-backed securities 具资产保证的证券 )$GIN/i  
assets accretion 资产增值 5N$E()m$  
assets and liabilities 资产与负债 c7uG9  
assets betterment statement 资产递增表;资产改进表 ~"x5U{K48S  
assets lending 实物放款;有抵押贷款 "8)z=n  
assets of the company passing on the death 死者去世时转移的公司资产 f>jwN@(  
assets pledged as security for liabilities 用作负债抵押的资产 j V3)2C}  
assets portfolio 资产投资组合 h!@,8y[B  
assets price 资产价格 JtKp(k&  
assets quality 资产质素 kh$_!BT  
assets realization 资产变现 g\fhp{gWB  
assets refinancing arrangement 资产再集资安排 ;!>Wz9  
assets securitization 资产证券化 Xf'=+f2p  
assets situated outside Hong Kong 在香港以外地方的资产 `(y(w-:W1  
assets stripping 削减资产;拆卖资产 ,U,By~s  
assets value 资产值 sUkm|K`#  
assignee 承让人 6rti '  
assignment 转让;转让书;转让契 )KSoq/  
assignment of interest 权益转让 K+\nC)oG  
assignment of letters patent and trade mark 专利证书及商标转让 AEirj /  
assignment of property 物业转让;物业转让书 3L>IX8_   
assignment right 转让权 '_s}o<  
assignor 转让人 {Bvj"mL]j  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 F?+3%>/A @  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 {BBw$m,o  
associate member 附属会员 gbBy/_b  
associated body corporate 相联法人团体 W[bmzvJ_X  
associated company 相联公司;联属公司 ;E;To\NCYF  
associated corporation 相联法团 E`\8TqO  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] C2U~=q>>  
公认会计师公会〔英国〕 rt-\g1x  
Association of Futures Exchange Brokers 香港期货经纪协会 Pf_F59"  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 4p`XG1Pt  
association of underwriters 承保人组织 #EO1`9f48x  
assumption of control 接管 e9pOisZ;8  
assurance 担保;保险;转易;转易书 l*aj#%ha  
assurance of interest 权益的转易 yGBQ0o7E  
at 19XX price 按一九XX年价格计算 jF ^5}5U  
at a discount 按赔价计算;按贴水价格计算;打折扣 od<b!4k~s  
at a premium 按溢价计算;按升水价格计算  cc=gCE  
at call 通知付款;按通知 l U]un&[N  
at constant market price 按固定市价计算 rsNf$v-*  
at constant price 按固定价格计算 BbOu/i|  
at cost 按成本计算 or*HC&c7  
at current market price 按当时市价计算;按现时市价计算 =v~1qWX  
at current price 按当时价格计算;按现时价格计算 kTIYD o  
at factor cost 按要素成本计算;按生产要素成本计算 +%>:0mT  
at money-of-the-day price 按付款当日价格计算 ihe(F7\U  
at or better 按指定或较佳价位〔买卖指令〕 9v )%dO.  
at par 按面值计算;平价 bKVj[r8D~  
at sight 见票即付 %y[1H5)3<  
at the close 按收市盘 A?!I/|E^;  
at the opening 按开市盘 WKM)*@#,  
attestation 见证;见证条款 "@3@/I  
at-the-money option 平价期权 8ovM\9qT  
attorney 受权人;受托代表人 XE3aXK'R  
attornment 新拥有人承认书 .\3`2  
attributable profit 可归属利润 'm=*u SJK  
attributable share value 可归属股份价值 ?9MVM~$  
Auckland Stock Exchange 奥克兰证券交易所 #G]!%  
auction 拍卖 R0Ue0pF7  
auctioneer 拍卖商 mABe'"8  
audit 审计;核数 b;mSQ4+  
Audit Commission 审计署 b4 #R!  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -<_$m6x"A  
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〕 :\~+#/=:  
audit review 帐目审查 34|a\b}  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 {i~8 :  
audited account 审计帐目;经审计的帐目 t/oN>mQG  
audited annual account 经审计的周年帐目 B6P|Z%E;D6  
audited balance sheet 经审计的资产负债表 E4.SF|=x  
auditor 核数师;核数主任;审计师 {04"LAE  
auditor's certificate 核数师证明书;审计师证明书 >-< 8N-@"n  
auditor's report 核数师报告;审计师报告 Z{NC9  
Aussie bond 澳元债券 &O\(;mFc  
austerity budget 紧缩预算 I8Vb-YeS  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 D<{{ :7n  
Australia All Ordinaries Index 澳洲所有普通股票指数 9 t n!t  
Australian Dollar [AUD] 澳元 Z(0@1l`Z-`  
Australian Options Market 澳大利亚期权市场 1n*W2:,z  
Australian Securities Commission 澳洲证券事务监察委员会 JWP*>\P  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 l7[7_iB&E  
Australian Stock Exchange 澳大利亚证券交易所 JOn yrks  
Austrian Schilling [ATS] 奥地利先令 U_yE& 6 T  
authentication 认证;鉴证 ^}yg%+  
authority to purchase 委托购买证;委购书 Ei>m0 ~<\  
authorization 认可;核准;授权;授权书 o`,Qku k  
authorization by direction 指示授权 HG >j5  
authorization by instruction 指令授权  r}_c  
authorization by warrant 令状授权 lb' Cl3H  
authorization of unit trust 单位信托的认可 G28O%jD?  
authorized agent 指定代理人 ~q0*"\Ff  
authorized capital 法定资本 *v%rMU7,  
authorized clerk 出市员 3*S{;p  
authorized dealer 认可交易商 ewsKH\#  
authorized financial institution 认可财务机构 2LY=D L7  
authorized fund 认可基金 X*oMFQgP  
authorized fund house 获授权的基金公司;认可基金公司 >n5:1.g  
authorized institution 认可机构 xom<P+M!|  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 {1 J&xoV"  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 a)-FG P^  
authorized insurer 获授权保险人;获认可承保人 w>?Un,K  
authorized investment 特准投资项目 7Ob*Yv=[  
authorized person 获授权人 u8zbYd3  
authorized representative 获授权代表 }}{!u0N},V  
authorized share capital 法定股本 6"j_iB  
automated quotation system 自动报价系统  0IM8  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] "R #k~R  
自动交易系统〔香港期货交易所有限公司〕 woH)0v  
automatic adjustment mechanism 自动调整机制 =/Aj  
automatic adjustment system 自动调整系统 %T`U^ Pnr  
Automatic Clearing House 自动票据交换所 s0UFym 8  
automatic exchange rates accumulation system 自动化汇率累集系统 qd@&59zSh  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 )4Q?aMm  
automatic teller machine [ATM] 自动柜员机 o;F" {RZ  
autopay 自动转帐 a5'#j35  
available assets 可用资产 hm$X]H`uMX  
available fiscal reserve 现存财政储备 ^{@!['  
available profit 可用利润 pe0x""K  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Ft{[ae?4  
average 平均;平均数;海损 Si}HX!s  
average basic salary 平均基本薪金 t-%Q`V=[  
average consumer expenditure 平均消费开支;一般消费开支 [V# r7a  
average cost 平均成本 ^S)TO}e  
average cost of land production 增辟土地平均成本 [(LV  
average daily turnover 平均每日成交额 p 5u_1U0  
average daily wage rate 平均每日工资率 )QKf7 [:  
average expenditure pattern 平均开支模式 {C*\O)Gep  
average growth rate 平均增长率 u9-nt}hGYM  
average net fixed assets 固定资产平均净值 6&v? )o  
average of relatives 相对价格平均数 }`_@'4:t  
average price 平均价格 0O!cN_l|  
average propensity to consume 平均消费倾向;一般消费倾向 [^H"FA[  
average propensity to save 平均储蓄倾向;一般储蓄倾向 e= P  
average rate 平均率 JYqSL)Ta*t  
average revenue 平均收入;平均收益 nCg66-3A  
average stock 平均库存;平均存货  EEy$w1ec  
average yearly rent 平均年租 lEL78l.  
avoidance of double taxation 避免双重课税 01a-{&   
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 > Vb@[  
yWPIIWHx!  
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