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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: cx(2jk}6  
A share A股;甲类股份 |XcH]7Ai"  
abatement of tax 减税;减扣免税额 f]_mzF=&  
ABN AMRO Bank N.V. 荷兰银行 w7Dt1axB  
above-the-line expenditure 线上项目支出;经常预算支出 G%hO\EO  
above-the-line receipt 线上项目收入;经常预算收入 wly>H]i'  
ABSA Asia Limited 南非联合亚洲有限公司 Q-('5a19J  
absolute change 绝对数值变更 :1<~}*B@{  
absolute expenditure 实际开支 M9"Sgb`g  
absolute guideline figure 绝对准则数字 Pz~q%J  
absolute interest 绝对权益 H7e /  
absolute order of discharge 绝对破产解除令 ?JqjYI{$  
absolute profit margin 绝对利润幅度 v}`1)BUeF  
absolute value 实值;绝对值 9m!7|(QV  
absolutely vested interest 绝对既得权益 |cTpw1%I~  
absorbed cost 已吸收成本;已分摊成本 9O;vUy)  
absorption 吸收;分摊;合并 G=$}5; t  
absorption rate 吸收率;摊配率;分摊率 F' BdQk3o  
ACB Finance Limited 亚洲商业财务有限公司 CIQwl 6H9  
acceptable form of reciprocity 合理的互惠条件 sJ6a7A8)  
acceptable rate 适当利率;适当汇率 \|q-+4]@,  
acceptance agreement 承兑协议 ~mA7pOHj  
acceptance for honour 参加承兑 @l>Xnqx)  
acceptor 承兑人;接受人;受票人 8R/ *6S=&  
acceptor for honour 参加承兑人 w~-X>~}  
accident insurance 意外保险 ( pD7  
Accident Insurance Association of Hong Kong 香港意外保险公会 .Ty,_3+{#p  
accident insurance scheme 意外保险计划 Vipp /WV  
accident year basis 意外年度基准 ,ep9V ,+|  
accommodation 通融;贷款 ;X7i/D Q  
accommodation bill 通融票据;空头票据 j.& ;c'V$.  
accommodation party 汇票代发人 8-A|C< "  
account balance 帐户余额;帐户结余 SfDQ;1?  
account book 帐簿 VK4/82@5  
account collected in advance 预收款项 8ui=2k(  
account current book 往来帐簿 TG]}X\c+V|  
account of after-acquired property 事后取得的财产报告 S:Xs '0K_  
account of defaulter 拖欠帐目 (Jpm KO  
account payable 应付帐款 lPS*-p#IZ  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 |Ylg$?,9*  
account receivable 应收帐款 )F E8D  
account receivable report 应收帐款报表 oFyeH )!  
account statement 结单;帐单;会计财务报表 P`2&*2,  
account title 帐户名称;会计科目 >EBC 2WJ  
accountant's report 会计师报告 Xiju"Cup"  
Accountant's Report Rules 会计师报告规则 gb_X?j%p7  
accounting and auditing procedure 会计与审计程序;会计与核数程序 wP`sXPSmIu  
Accounting Arrangements 《会计安排》  coAW9=o}  
accounting basis 会计基础 PW^ 8;[\QP  
accounting by Official Receiver 破产管理署署长呈交的帐目 Z3`2-r_=  
Accounting Circular 《会计通告》 }xJR.]).KW  
accounting class 会计类别 3kw}CaZ6  
accounting date 记帐日期;会计结算日期 {Q<0\`A  
accounting for money 款项核算 n_;S2KM  
Accounting Officer 会计主任 A\g%  
accounting period 会计报告期;会计期 )[ b#g(Y(  
accounting policy 会计政策;会计方针 @LC~*_y   
accounting practice 会计惯例 'a_s%{BJXg  
accounting principle 会计准则 qb$_xIQpDL  
accounting record 会计记录 8r^j P.V  
accounting report 会计报告 Mi D  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 u\w2S4c  
Accounting Society of China 中国会计学会 J!<#Nc  
accounting statement 会计报表 "OJr*B  
accounting system 会计制度;会计系统 _#(s2.h~J  
accounting transaction 会计事项;帐务交易 Y eO-gY [b  
accounting treatment 会计处理 #^; s<YZ`  
accounting year 会计年度 4tnjXP8  
accretion 增值;添加 ;_p fwa4  
accrual 应计项目;应累算数目 bqNLkw#  
accrual basis 应计制;权责发生制 %O_t`wz  
accrual basis accounting 应计制会计;权责发生制会计 &%:*\_2s  
accrue 应累算;应计 _/ Tlqzp  
accrued benefit 应累算利益 ,4yG(O$)  
accrued charges 应计费用 w>vmF cp  
accrued cumulative preference share dividend 应累算的累积优先股股息 N6BNzN}-P  
accrued expenses 应累算费用 qAORWc  
accrued interest payable 应付利息;应计未付利息 c.-cpFk^L&  
accrued interest receivable 应收利息;应计未收利息 /x O{ .dr  
accrued right 累算权益 Vku#;:yUb^  
accruing profit 应累算的利润 4JSZ0:O  
accumulated fiscal reserve 累积财政储备 Kt6C43]7  
accumulated profit 累积利润;滚存溢利 #~*XDWvIS~  
accumulated reserve 累积储备 T NIst  
accumulation of surplus income 累积收益盈余 k%!VP=c4s  
acquired assets 既得资产 v*XkWH5  
acquisition 收购;购置;取得 h,.fM}=H  
acquisition cost 购置成本 OsB?1;:  
acquisition expenses 购置费用 soxfk+ 9  
acquisition of 100% interest 收购全部股权 ^f6 {0  
acquisition of control 取得控制权 H.9yT\f.  
acquisition of fixed assets 购置固定资产 }M?|,N6  
acquisition of shell “买壳” bkkSIl+Q  
acquisition price 收购价 *bU% @O  
act of God 天灾 p4y6R4kyT  
acting partner 执事合伙人 ]p\u$VY9  
active market 买卖活跃的市场;交投畅旺的市场;旺市 -B,cB  
active partner 积极参与的合伙人 ZGzc"r(r:#  
active trading 交投活跃 A$N+9n\  
actual circulation 实际流通 oL)lyUVT  
actual cost 实际成本 =kF? _KN  
actual expenditure 实际开支;实际支出 1oB$u!6P  
actual income 实际入息;实际收入;实际收益 LVoyA/ F  
actual market 现货市场 +`9yZOaC#  
actual price 现货价;实际价格 >mew"0Q  
actual profit 实际利润 KZZOi:  
actual quotation 实盘;实际价位;实际报价 L1rA T  
actual year basis 按实际年度计算 Pwg/Vhfh  
actuals 实货 gINwvzW{  
actuarial investigation 精算调查 "B~WcC  
actuarial principle 精算原则 |FjBKj  
actuarial report 精算师报告 sl%#u9r=  
Actuarial Society of Hong Kong 香港精算学会 zF=#6  
actuarial valuation 精算师估值 &b!vWX1N  
actuary 精算师 L2<+#O#  
ad referendum agreement 暂定协议;有待覆核的协定 Mc!2mE%47m  
ad valorem duty 从价税;按值征税 =#b4c>  
ad valorem duty system 从价税制 QYH."7X >  
ad valorem fee 从价费 !2#\| NJk  
ad valorem tariff 从价关税 ~ t"n%SgY  
additional allowance 额外免税额 )G^p1o;\  
additional amount for unexpired risk 未过期风险的额外款额 ,T/GW,?  
additional assessable profit 补加应评税利润 &+,:u*%  
additional assessment 补加评税 T0s35z9  
additional commitment 额外承担 iF8@9m  
additional commitment vote 额外承担拨款 #gF2(iK6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 CH55K[{<  
additional dependent parent allowance 供养父母额外免税额 Imke/ =h  
additional provision 额外拨款 k"5`:qL  
additional stamp duty 附加印花税 :&qC<UD  
additional tax 补加税罚款;补加税款 gO9'q='5l  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 u/;_?zI  
adjudged bankrupt 被裁定破产 cl@kRX<7'  
adjudicated bankrupt 裁定破产人 FoQ?U=er  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 4v0dd p  
adjudication of bankruptcy 裁定破产;宣告破产 KUlB2Fqi  
adjudication of insolvency 裁定无力偿还债务 "OVi /:*B  
adjusted actual 经调整的实数;调整后的实数 0 -!?W  
adjusted current assets 经调整的流动资产;调整后的流动资产 ^M [#^wv,  
adjusted figure 经调整的数字;调整后的数额 =A$Lgk>|  
adjusted liabilities 经调整的负债;调整后的负债 GA(OK-WUd  
adjusted loss 经调整的亏损;调整后的亏损 !~?W \b\:  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 v^<<[I2 C  
adjusted profit 经调整的利润;调整后的利润 i0VhG :O;  
adjusted surplus 经调整的盈余额;调整后的盈余额 #dHr&1(  
adjusted value 经调整的价值;调整后的价值 r^fxyN2V  
adjustment 调整;修订;理算〔保险〕 h\/^Aa0  
adjustment centre 调剂中心 }!eF  
adjustment lag 调整过程的时间差距;调整时差 \moZ6J  
adjustment mechanism 调整机制 YomwjKyuP  
adjustment of loss 亏损调整 ~wa%fM  
adjustment process 调整过程;调整程序 QjehDwt|  
adjustment range 调整幅度 c5Z;%v |y  
administered exchange rate 受管制汇率 %uh R'8"  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 l}dj{s  
administration expenses 行政费用 Tavtr9L0XY  
administration fee 手续费;行政费 TlM'g6SQS  
administration in bankruptcy 破产管理 &"sX^6t  
administration order 遗产管理令 dko[  
administrator 管理人;遗产管理人 ZYrKG+fkl  
administrator of the estate 遗产管理人 XCW+ pUX  
admission of debt 债项承认书 "9)1K!tH  
admission of proof 接纳债权证明 Gs^(YGtU  
advance 放贷款项;垫付款项;预支款项;预付款项 bta0? O #  
advance account 暂支帐目;预付款帐户 0Ddn@!J*  
advance compensation 预付补偿金 u4go*#  
advance from shareholder 股东垫款 JqL<$mSep  
advance pending reimbursement 预支以待日后付还 ]lymY _ >  
advanced economy 先进经济体系 %j~9O~-  
advancement 预付;预付财产 I/u'bDq  
advances warrant 垫款令 ] dW%g?  
advancing 贷出 RmcYa j^=  
adverse balance 逆差 9vB9k@9  
adverse exchange 逆汇 sx<} tbG  
advertisement addressed to shareholders 在报章刊登的致股东通告 dVasm<lZ  
advice for collection 托收通知书 '~ jy  
advice of drawing 提款通知书;汇票通知书 hVQ7'@  
advice of payment 付款通知 2q2p=H>&  
Advisory Committee [Securities and Futures Commission] ju8',ZC  
谘询委员会〔证券及期货事务监察委员会〕 & gY;`*<  
Advisory Committee on Diversification 经济多元化谘询委员会 516VQ<?B  
affidavit 誓章;遗产申报誓章 \a{Aa  
affidavit of no receipt 述明无收款的誓章 ?y+\v'3v  
affiliate 联号;联营公司;附属公司 nwZ[Ygl|  
affiliated company 附属公司;联号;联营公司 c2tEz&=G  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 j4.Qvj >:4  
affordability 负担能力 $I?=.:<+  
African Development Bank [AfDB] 非洲开发银行  Bq~AU#  
after-acquired property 事后取得的财产 \W3+VG2cA  
after-hours dealing 市后交易 s#'|{  
after-tax profit 税后盈利;税后利润;税后溢利 43UJ#rF  
agency agreement 代理协议 bx+(.F  
agency expenses 代理机构的开支 fs]#/*RR  
agency fee 代理费 *uk \O]  
Agency Law 《代理法》 P58\+9d_  
agent 代理人;承销人 jrDz7AfA  
agent of company 公司代理人 rU/-Wq`B  
agent's fee 代理人费;经纪费 qkIA,Kgy  
aggregate 总计;总数;总体数字 v1`bDS?*Q  
aggregate amount 总款额;总额 tXssejiE%  
aggregate assets and liabilities 总体资产与负债 zv$=*  
aggregate at constant price 按固定价格计算的总体数字 pkrl@ jv >  
aggregate demand 总需求 u i s:\Uc  
aggregate gross position 总持仓量 T=hm#]   
aggregate limit 总限额 7H8GkuO  
aggregate of salaries tax 合计薪俸税 44Seq  
aggregate performance 总体表现;总体业绩 P^'>dOI0w  
aggregate supply 总体供应 |HKHN? )  
aggregate surplus 总盈余 8cYuzt]..  
aggregate total 整体总额 Ri^sQ<~(  
aggregate value 总值;合计价值 nOA ,x  
aggregated basis 合计基准 cP}5}+  
aggregated net chargeable income 合计应课税入息实额 C=xo&I7  
aggregation 合并计算;合计;总和 A"P\4  
aggregation of incomes of husband and wife 夫妇入息合并计算 842Mydom  
aggregation of property 财产的总和 E9~&f^f  
agio 差价;贴水 ;Xnk+  
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》 :X1`wBu  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment xEd#~`Jmr  
《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》 <MI$N l  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment "B_5Y&pM`  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 |THkS@Br  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment %8bFQNd  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ~FK+bF?%  
agreement for a settlement 授产协议 XnNOj>!  
agreement for assignment 转让协议 7LyV`6{70  
agreement for sale 售卖协议;买卖协议 ^*$WZMMJ1  
agreement for sale and purchase 买卖协议 qiwQUm{  
agreement for the payment of interest 支付利息协议 'ugR!o1  
agreement for the repayment of money 还款协议 S4@117z5  
agreement of reinsurance 再保险协议 B=o#LL  
Agricultural Bank of China 中国农业银行 MSxU>FX0  
air passenger departure tax 飞机乘客离境税 $=;bccIob  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 bi4^ zaCEE  
airport tax 机场税 ijR-?nrR  
alcohol duty 酒精税 J.CZR[XF#  
alienation 让与;让渡;转让 @E&X &F%  
alimony 生活费;赡养费 V!yp@%D  
All Ordinaries Index [AOI] 所有普通股指数 K4K3< Pg  
all risks 全险;综合险 -7C=- \]  
All Sales Record for Stock Market 《股票市场成交报告》 ,=XS%g}l4  
Allied Capital Resources Limited 新联财务有限公司 ;I0yQlx|U  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 @n ~ND).  
allocation letter 拨款信件 RN cI]oJ  
allocation of fund 分配款项;预留款项 <E(-QJ  
allocation of profit 利润分配;溢利分配 iG;d0>Sp  
allocation warrant 拨款令 l:kE^=6  
allotment 分配;配股 J\Oc]gi\L  
allotment notice 股份配售通知;配股通知 0*]<RM  
allotment of shares 股份分配 qZyt>SAx  
allowable 可获宽免;免税的 y7}~T!UyfF  
allowable business loss 可扣除的营业亏损 $AL|d[[T[  
allowable expenses 可扣税的支出 )nbyV a  
allowance 免税额;津贴;备抵;准备金 Z;dwn~Tw  
allowance for debts 债项的免税额 ^YB\\a9  
allowance for depreciation by wear and tear 耗损折旧免税额 6w .iEb  
allowance for funeral expenses 殡殓费的免税额   t`&s  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 .n ^O)|Z  
allowance for repairs and outgoings 修葺及支出方面的免税额 4F 6ju6w  
allowance to debtor 给债务人的津贴 E`sapk  
alteration of capital 资本更改 6P/9Vh j'  
alternate trustee 候补受托人 v~W6yjp  
amalgamation 合并 st1M.}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ":ws~Zep  
ambit of charges 征税范围;收费范围 sov62wuqU  
amended valuation 经修订的估值 2-B8>-   
American Commodities Exchange 美国商品交易所 H~1? MAX  
American Express Bank Limited 美国运通银行 w-q=.RSTn=  
American Stock Exchange 美国证券交易所 JqH.QnKcv  
amortization 摊销 \ [hrG?A  
amount due from banks 存放银行同业的款项 ;Vtpq3  
amount due from banks abroad 存放海外银行同业的款项 Ov{B-zCA  
amount due from holding companies 控股公司欠款 _tg3%X]  
amount due from local banks 存放本港银行同业的款项 vr]dRStr  
amount due to banks 银行同业的存款 zfT'!kb,(  
amount due to banks abroad 海外银行同业的存款 "}azC|:5  
amount due to holding companies 控股公司存款 8)Bn?6.  
amount due to local banks 本港银行同业的存款 B+e~k?O]1  
amount due to outport banks 外埠银行同业的存款 xX67bswG  
amount for note issue 发行纸币的款额 WY ^K7U  
amount of bond 担保契据的款额 BfO}4  
amount of consideration 代价款额 lf7H8k,-  
amount of contribution 供款数额 rO2PbF3  
amount of indebtedness 负债款额 tI(t%~>^  
amount of principal of the loan 贷款本金额 &opH\wa  
amount of rates chargeable 应征差饷数额 Yh!\:9@(  
amount of share capital 股本额 uma9yIk  
amount of sums assured 承保款额 t3h \.(mq  
amount of variation 变动幅度 ~NJLS-  
amount of vote 拨款数额 /(}l[jf  
amount payable 应付款额 kQ:>j.^e  
amount receivable 应收款额 #IciNCIrG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3ks|  
analysis 分析 u>-uRz<)t  
ancillary risk 附属风险 s9)8{z  
annual account 周年帐目;周年帐目报表;年度决算;年结 hrtN.4p[  
annual accounting date 年结日期 %>QSeX  
annual allowance 每年免税额;年积金;年度津贴;年津 }Q,C;!'"  
annual balance 年度余额 ^<H#dkECG  
annual disposable income 每年可动用收入 ?eZ"UGZg'  
annual estimates 周年预算 boHm1hPKS  
annual fee 年费 {~ vPq  
annual general meeting 周年大会 OTr!?xi  
annual growth rate 年增率;每年增长率 -ZMl[;OM  
annual long-term supplement 长期个案每年补助金 <H(AS'  
annual pensionable emolument 可供计算退休金的年薪 (4/`@;[  
annual report 年报 P24    
Annual Report on the Consumer Price Index 《消费物价指数年报》 9HBx[2&  
annual return 周年报表;周年申报表;每年报税表格 k@X As  
Annual Return Rules 《周年报表规则》 _a02#  
annual review of consumer prices 每年消费物价回顾 "q#g/T  
annual roll-forward basis 逐年延展方式 yyYbB]D  
annual salary 年薪 Hwi7oXP  
annual statement 年度报表;年度决算表 :Y&W)V-  
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 .m % x-i  
annuitant 年金受益人 N_~Wu  
annuity 年金 v,O&UrZ  
annuity contract 年金合约 vmQ DcCw  
annuity on human life 人寿年金 &qj&WfrB,  
antecedent debt 先前的债项 - &LZle&M  
ante-dated cheque 倒填日期支票 OjL"0imN6  
anticipated expenditure 预期开支 _O'rZ5}&  
anticipated net profit 预期纯利 UmHb-uk ;  
anticipated revenue 预期收入 >Sl:Z ,g;  
anti-inflation measure 反通货膨胀措施 r_2VExk  
anti-inflationary stance 反通货膨胀立场 bu!<0AP"N+  
apparent deficit 表面赤字 [ZpG+VAJ8  
apparent financial solvency 表面偿债能力 LHGK!zI  
apparent partner 表面合伙人 @ F"ShT0  
application for personal assessment 个人入息课税申请书 (%^TTe  
application of fund 资金应用 z j0pP{y  
application to release as liquidator and to destruct the books of accounts and documents D"><S<C\C  
申请免除清盘人职务及毁灭帐簿与文件 T"jDq1C/,E  
appointed actuary 委任精算师 qv >(  
appointed auditor 委任核数师;委任审计师 !!Gi.VL  
appointed trustee 委任的受托人 j-\^ }K.&  
appointer 委任人 +=F);;!  
apportioned pro rata 按比例分摊 oA^ ]x>  
apportionment 分配;分摊 JL+[1=uE1L  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 yvnrZ&x :  
apportionment formula 分摊方程式 Ib<+m%Ac  
apportionment of estate duty 遗产税的分摊 o]k]pNO  
appraisal 估价;评估 C3 c|@7FU  
appreciable growth 可观增长 H<3b+Sg  
appreciable impact 显着影响 %.  }  
appreciable increase 可观增长 Z)>a6s$ih<  
appreciation 增值;升值 T%xL=STJNy  
appreciation against other currencies 相对其他货币升值 # SOj4W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >@\?\!Go  
appreciation tax 增值税 xH .q  
appropriation 拨款;拨用;拨付 krT!AfeV  
appropriation account 拨款帐目 {.[,ee-)9  
Appropriation Bill 拨款法案 *`/@[S2,cu  
appropriation-in-aid system 补助拨款办法 g{.@|;d <p  
approved assets 核准资产 <\Dl#DH  
approved basket stock 认可一篮子证券 )=y6s^}  
approved budget 核准预算 [UrS%]OSR  
approved charitable donation 认可慈善捐款 &_TjRj"  
approved charitable institution 认可慈善机构 Q#AHEm{9;s  
approved currency 核准货币;认可货币 s~'C'B?  
approved estimates 核准预算 |UiykQ  
approved estimates of expenditure 核准开支预算 X_yU"U  
approved overseas insurer 核准海外保险人 N>#P 1!eP  
approved overseas trust company 核准海外信托公司 8&iI+\lCy  
approved pooled investment fund 核准汇集投资基金 Tp.iRFFkP  
approved provident fund scheme 认可公积金计划 dQoMAsxzM  
approved provision 核准拨款 |L#r)$n{1  
approved redeemable share 核准可赎回股份 R-0Ohj  
approved regional stock 认可地区性证券 J;9QDrl`  
approved retirement scheme 认可退休金计划 `9NnL.w!  
approved subordinated loan 核准附属贷款 <OFqUp*l  
arbitrage 套戥;套汇;套利 23?0'AU  
arbitrageur 套戥者;套汇者 2:0Y'\nn  
arbitrary amount 临时款项 omU)hFvyS  
arrangement 措施;安排;协定 v[=E f  
arrears 欠款 ]qT r4`.  
arrears of pay 欠付薪酬 b-gVRf#F  
arrears of revenue 逾期未收税款;逾期未收的帐项 Ol^EQLO  
articles of association 组织章程;组织细则;组织章程细则 833t0Ml1A/  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 mqxy(zS]  
ascertainment of profit 确定利润 _A~gqOe  
"Asia Clear" “亚洲结算系统” c7N9X 3A  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 SQ.Wj?W)  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 {:j!@w3  
Asian Development Fund [ADF] 亚洲发展基金 DccsVR`7  
Asian dollar bond 亚洲美元债券 ;'+cT.cmH  
Asian dollar market 亚洲美元市场  K8we*  
Asian dollar rate 亚洲美元利率 +F6_P  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?Gu>!7  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 *g}&&$b0  
asked price 沽盘;喊价;索价;卖方报价 fN>|X\-  
assessable income 应评税入息 1F8EL)9  
assessable loss 应评税亏损 NGzqiu"J  
assessable profit 应评税利润 JQ4>S<ttJ  
assessable value 应评税值 a-hGpYJJG  
assessed profit 估定利润 t9l7 % +y  
assessed value 经评估价值 XOFaS '.  
assessment 评税;评定;估价;评税单 nA j2k  
assessment number 评税编号;估价编号 CT`X~y10  
assessment of additional tax 补加税评税 4(gf!U  
assessment of performance 业绩评估;实绩评价 ]jrxrUl  
Assessor 评税主任 jzw?V9Ijb  
asset price bubbles 资产价格泡沫 (HxF\#r?  
asset-backed securities 具资产保证的证券 gWPa8q<b  
assets accretion 资产增值 2"^9t1C2  
assets and liabilities 资产与负债 |Q;1;QXd  
assets betterment statement 资产递增表;资产改进表 p$ <qT^]&  
assets lending 实物放款;有抵押贷款 {HDlv[O%  
assets of the company passing on the death 死者去世时转移的公司资产 GC3L2C0)k  
assets pledged as security for liabilities 用作负债抵押的资产 R:p,Hav<q  
assets portfolio 资产投资组合 >4b39/BM  
assets price 资产价格  (La  
assets quality 资产质素 b>WT-.b0  
assets realization 资产变现 |SleSgS<#  
assets refinancing arrangement 资产再集资安排 dG+xr!  
assets securitization 资产证券化 J_$~OEC~  
assets situated outside Hong Kong 在香港以外地方的资产 -GjJrYOU  
assets stripping 削减资产;拆卖资产 }lVUa{ubf  
assets value 资产值 .|-y+9IP  
assignee 承让人 vS#]RW&j  
assignment 转让;转让书;转让契 H'>  
assignment of interest 权益转让 1 doqznO  
assignment of letters patent and trade mark 专利证书及商标转让 AJ u.  
assignment of property 物业转让;物业转让书 x ,W+:l9~s  
assignment right 转让权 ^p/mJ1/s7  
assignor 转让人 ZxQP,Ys_Y  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 %|>i2  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ":ycyN@g  
associate member 附属会员 VXS9E383  
associated body corporate 相联法人团体 `RRORzXoS  
associated company 相联公司;联属公司 D.?gV_  
associated corporation 相联法团 1wt]J!hgV  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "5K: "m  
公认会计师公会〔英国〕 ?a@l.ZM*  
Association of Futures Exchange Brokers 香港期货经纪协会 clNP9{  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 v#xF;@G  
association of underwriters 承保人组织 M;R>]wP"V  
assumption of control 接管 ; ]!  
assurance 担保;保险;转易;转易书 &PX'=UT  
assurance of interest 权益的转易 ojri~erJE?  
at 19XX price 按一九XX年价格计算 9tO_hhEQ@  
at a discount 按赔价计算;按贴水价格计算;打折扣 g=Lt 2UIJ  
at a premium 按溢价计算;按升水价格计算 b%(0AL  
at call 通知付款;按通知 al/~  
at constant market price 按固定市价计算 Er)b( Kk  
at constant price 按固定价格计算 ^&Bye?`5  
at cost 按成本计算 v]v f(]""  
at current market price 按当时市价计算;按现时市价计算 .@'Vz;&mQ  
at current price 按当时价格计算;按现时价格计算 m\yO/9{h1  
at factor cost 按要素成本计算;按生产要素成本计算 rGs> {-T3  
at money-of-the-day price 按付款当日价格计算 5> UgBA  
at or better 按指定或较佳价位〔买卖指令〕 E2MpMR  
at par 按面值计算;平价 aH_&=/-Tz  
at sight 见票即付 Dp8(L ]6  
at the close 按收市盘 S(pfd2^  
at the opening 按开市盘 F+GQl  
attestation 见证;见证条款 <S qbj;  
at-the-money option 平价期权 b~}}{fm&f  
attorney 受权人;受托代表人 s6I]H  
attornment 新拥有人承认书 <OUAppH  
attributable profit 可归属利润 c1i7Rc{q  
attributable share value 可归属股份价值  (c"!0v  
Auckland Stock Exchange 奥克兰证券交易所 IF=rD-x  
auction 拍卖 TR|; /yJ  
auctioneer 拍卖商 l-&f81W  
audit 审计;核数 -nW-I\d%  
Audit Commission 审计署 i!NGX  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :.<&Y=^  
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〕 L@wnzt  
audit review 帐目审查 \xt!b^d0  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 )lbF'.i  
audited account 审计帐目;经审计的帐目 (w*$~p  
audited annual account 经审计的周年帐目 ?~!h N,h  
audited balance sheet 经审计的资产负债表 -}%zus5  
auditor 核数师;核数主任;审计师 bpkn[K"(  
auditor's certificate 核数师证明书;审计师证明书 99 [ "I:  
auditor's report 核数师报告;审计师报告 ;$Y?j8g  
Aussie bond 澳元债券 04s N 4C  
austerity budget 紧缩预算 f5N~K>  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 v[x`I;  
Australia All Ordinaries Index 澳洲所有普通股票指数 NoMC* ",b>  
Australian Dollar [AUD] 澳元 2}NfR8 N  
Australian Options Market 澳大利亚期权市场 M`(xAVl  
Australian Securities Commission 澳洲证券事务监察委员会 sEoS|"  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 -Jhf]  
Australian Stock Exchange 澳大利亚证券交易所 f*Kipgp  
Austrian Schilling [ATS] 奥地利先令 {1o=/&  
authentication 认证;鉴证 }V 1sY^C  
authority to purchase 委托购买证;委购书 0t) IW D  
authorization 认可;核准;授权;授权书 fqcyCu7Ep  
authorization by direction 指示授权 -I -wdyDr  
authorization by instruction 指令授权 -$7Jc=:>  
authorization by warrant 令状授权 /<mc~S7  
authorization of unit trust 单位信托的认可 \sk,3b-&'  
authorized agent 指定代理人 [-l^,,E  
authorized capital 法定资本 Uc4r  
authorized clerk 出市员 '&"7(8E} *  
authorized dealer 认可交易商 \ .:CL?m#  
authorized financial institution 认可财务机构 dgO2fI  
authorized fund 认可基金 p'H5yg3h  
authorized fund house 获授权的基金公司;认可基金公司 ( nBsf1l  
authorized institution 认可机构 ?B-aj  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 .N%$I6w  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 z >pq<}R6  
authorized insurer 获授权保险人;获认可承保人 4EOu)#  
authorized investment 特准投资项目 X3nwA#If1  
authorized person 获授权人 a@%FwfIu  
authorized representative 获授权代表 l!oU9  
authorized share capital 法定股本 e@6}?q;  
automated quotation system 自动报价系统 |_O1V{Q=  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 1r;Q5[@  
自动交易系统〔香港期货交易所有限公司〕 lY6U$*9c  
automatic adjustment mechanism 自动调整机制 &=f%(,+  
automatic adjustment system 自动调整系统 oL<^m?-u  
Automatic Clearing House 自动票据交换所 P| G:h&  
automatic exchange rates accumulation system 自动化汇率累集系统 z8gp<5=  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?f a/}|T  
automatic teller machine [ATM] 自动柜员机 RlpW)\{j?  
autopay 自动转帐 ?A]:`l_"  
available assets 可用资产 AR&u9Y)I  
available fiscal reserve 现存财政储备 HIF.;ImG^  
available profit 可用利润 r| YuHm  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 A6-JV8^  
average 平均;平均数;海损 .rwZ`MP  
average basic salary 平均基本薪金 0Tq6\:  
average consumer expenditure 平均消费开支;一般消费开支 p`Ax)L\f  
average cost 平均成本 nL\BB&  
average cost of land production 增辟土地平均成本 `?~pk)<C].  
average daily turnover 平均每日成交额 L> cTI2NB.  
average daily wage rate 平均每日工资率 '#^ONnSTn  
average expenditure pattern 平均开支模式 1XwbsKQ}  
average growth rate 平均增长率 S?;&vs9j  
average net fixed assets 固定资产平均净值 7 v#sr<  
average of relatives 相对价格平均数 BsR xD9r  
average price 平均价格 'r3I/qg*m  
average propensity to consume 平均消费倾向;一般消费倾向 zxXm9zrLo  
average propensity to save 平均储蓄倾向;一般储蓄倾向 "`16-g97  
average rate 平均率 ]>&au8  
average revenue 平均收入;平均收益 )~rN{W<s`H  
average stock 平均库存;平均存货 GBN^ *I  
average yearly rent 平均年租 ~fEgrF d  
avoidance of double taxation 避免双重课税 c}lUP(Ss  
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 V{ECDg P  
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