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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-X.1  
A share A股;甲类股份 +R.N%_  
abatement of tax 减税;减扣免税额 ?mYYt]R  
ABN AMRO Bank N.V. 荷兰银行 5#2 F1NX  
above-the-line expenditure 线上项目支出;经常预算支出 jC, FG'P  
above-the-line receipt 线上项目收入;经常预算收入 G|u3UhyB  
ABSA Asia Limited 南非联合亚洲有限公司 BNucc']  
absolute change 绝对数值变更 xWX*tJ4  
absolute expenditure 实际开支 AuiFbRFi  
absolute guideline figure 绝对准则数字 39TT{>?`w  
absolute interest 绝对权益 lU2c_4  
absolute order of discharge 绝对破产解除令 7;}l\VXHm  
absolute profit margin 绝对利润幅度 o>lms t%<  
absolute value 实值;绝对值 yTBS=+X  
absolutely vested interest 绝对既得权益 ;LwqTlJ*[L  
absorbed cost 已吸收成本;已分摊成本 TprtE.mP  
absorption 吸收;分摊;合并 d"Q |I  
absorption rate 吸收率;摊配率;分摊率 $2#7D* Rx  
ACB Finance Limited 亚洲商业财务有限公司 NPjv)TN}3  
acceptable form of reciprocity 合理的互惠条件 b=[?b+  
acceptable rate 适当利率;适当汇率 0$vj!-Mb^j  
acceptance agreement 承兑协议 E~hzh /,34  
acceptance for honour 参加承兑 6oL1_)  
acceptor 承兑人;接受人;受票人 Mi7y&~,  
acceptor for honour 参加承兑人 Y}STF  
accident insurance 意外保险 =XY]x  
Accident Insurance Association of Hong Kong 香港意外保险公会 /VTM 9)u  
accident insurance scheme 意外保险计划 [=TCEU{"~  
accident year basis 意外年度基准 O m'(mr  
accommodation 通融;贷款 RW7(r/C  
accommodation bill 通融票据;空头票据 kBEmmgL  
accommodation party 汇票代发人 E^Gg '1  
account balance 帐户余额;帐户结余 9'~- U  
account book 帐簿 n(;:*<Rh  
account collected in advance 预收款项 i+vsp@d  
account current book 往来帐簿 "^CXY3v  
account of after-acquired property 事后取得的财产报告 sd0r'jb  
account of defaulter 拖欠帐目 <:;^'x>!  
account payable 应付帐款 yJ2B3i@T 4  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 QLq@u[A  
account receivable 应收帐款 5,KWprb  
account receivable report 应收帐款报表 6XV<? 9q  
account statement 结单;帐单;会计财务报表 Qvoqx>2p5  
account title 帐户名称;会计科目 =tdSq"jh  
accountant's report 会计师报告 ~6[*q~B  
Accountant's Report Rules 会计师报告规则 {I1~-8  
accounting and auditing procedure 会计与审计程序;会计与核数程序 WQePSU  
Accounting Arrangements 《会计安排》 `)>7)={  
accounting basis 会计基础 P9Q2gVGAO{  
accounting by Official Receiver 破产管理署署长呈交的帐目 U8QX46Br  
Accounting Circular 《会计通告》 I4_d[O9  
accounting class 会计类别 K\.5h4k  
accounting date 记帐日期;会计结算日期 peVq+(=.  
accounting for money 款项核算 '\DSTr:N  
Accounting Officer 会计主任 NY B[Zyp  
accounting period 会计报告期;会计期 '3(l-nPiG^  
accounting policy 会计政策;会计方针 qoU3"8  
accounting practice 会计惯例 yfNX7  
accounting principle 会计准则 pd@;b5T  
accounting record 会计记录 Cpl;vQ  
accounting report 会计报告 j . A6S`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 S01wwZ  
Accounting Society of China 中国会计学会 =!MY4&YX  
accounting statement 会计报表 P>Qpv Sd_#  
accounting system 会计制度;会计系统 %"$@%"8;3  
accounting transaction 会计事项;帐务交易 Yxd X#3  
accounting treatment 会计处理 -p,x&h,p  
accounting year 会计年度 dKhA$f~  
accretion 增值;添加 C*6S@4k  
accrual 应计项目;应累算数目 ]> !<G8 =N  
accrual basis 应计制;权责发生制 }ynT2a#LU'  
accrual basis accounting 应计制会计;权责发生制会计 E8}+k o  
accrue 应累算;应计 b!>\2DlyJ  
accrued benefit 应累算利益 .w? .ib(  
accrued charges 应计费用 s4= "kT]  
accrued cumulative preference share dividend 应累算的累积优先股股息 2ef;NC.&n  
accrued expenses 应累算费用 [bQj,PZ&  
accrued interest payable 应付利息;应计未付利息 in%;Eqk  
accrued interest receivable 应收利息;应计未收利息 PH4%R]{8{  
accrued right 累算权益 S[:xqzyDg  
accruing profit 应累算的利润 irBDGT~  
accumulated fiscal reserve 累积财政储备 g^>#^rLU  
accumulated profit 累积利润;滚存溢利 q }C+tn"\  
accumulated reserve 累积储备 GR4?BuY,  
accumulation of surplus income 累积收益盈余 !$qKb_#nC  
acquired assets 既得资产 |FR3w0o  
acquisition 收购;购置;取得 ]rBM5~  
acquisition cost 购置成本 VDEv>u4  
acquisition expenses 购置费用 }OShT+xeX  
acquisition of 100% interest 收购全部股权 j8,n7!G  
acquisition of control 取得控制权 CZ{k@z`r  
acquisition of fixed assets 购置固定资产 `(4pu6uT  
acquisition of shell “买壳” P* #8 ZMA<  
acquisition price 收购价 J]/}ojW3  
act of God 天灾 w=b(X q+:  
acting partner 执事合伙人 XAOak$(j  
active market 买卖活跃的市场;交投畅旺的市场;旺市  3yS  
active partner 积极参与的合伙人 ni CE\B~  
active trading 交投活跃 JN3cg  
actual circulation 实际流通 ``Q 2P%  
actual cost 实际成本 ^C^*,V3  
actual expenditure 实际开支;实际支出 'C+;r?1!h  
actual income 实际入息;实际收入;实际收益 *e"a0  
actual market 现货市场 cd@.zg'sYn  
actual price 现货价;实际价格 8%{q%+  
actual profit 实际利润 jk~:\8M(A  
actual quotation 实盘;实际价位;实际报价 Fw4*  
actual year basis 按实际年度计算 8Z#j7)G  
actuals 实货 sYbH|}  
actuarial investigation 精算调查 ?h\mk0[  
actuarial principle 精算原则 }k$4/7ri  
actuarial report 精算师报告 wOgE|n  
Actuarial Society of Hong Kong 香港精算学会 S4NL "m  
actuarial valuation 精算师估值 eo]#sf@\0  
actuary 精算师 e,1u  
ad referendum agreement 暂定协议;有待覆核的协定 @)YY\l#  
ad valorem duty 从价税;按值征税 /!FWuRe^  
ad valorem duty system 从价税制 *=F(KZ  
ad valorem fee 从价费 h\[\\m O  
ad valorem tariff 从价关税 AD5) .}[F  
additional allowance 额外免税额 HaNboYW_K  
additional amount for unexpired risk 未过期风险的额外款额 /)|X.D  
additional assessable profit 补加应评税利润 "&YYO#YO  
additional assessment 补加评税 l3i,K^YL  
additional commitment 额外承担 ]n1dp2aH  
additional commitment vote 额外承担拨款 2h~-  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3C>qh{z"  
additional dependent parent allowance 供养父母额外免税额 SqPtWEq@P  
additional provision 额外拨款 Sq]pQ8  
additional stamp duty 附加印花税 jB$SUO`*  
additional tax 补加税罚款;补加税款 g;p)n  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 pNaiXu3  
adjudged bankrupt 被裁定破产 1cN')"  
adjudicated bankrupt 裁定破产人 VAQ)Hc]  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 7G2PMe;$m  
adjudication of bankruptcy 裁定破产;宣告破产 3SG?W_  
adjudication of insolvency 裁定无力偿还债务 Q%=YM4;  
adjusted actual 经调整的实数;调整后的实数 $+= <(*  
adjusted current assets 经调整的流动资产;调整后的流动资产 T8J4C=?/  
adjusted figure 经调整的数字;调整后的数额 pJpNO$$w  
adjusted liabilities 经调整的负债;调整后的负债 Gy29MUF  
adjusted loss 经调整的亏损;调整后的亏损 $r.U  
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 [2Mbk~  
adjusted profit 经调整的利润;调整后的利润 w:=V@-S 8  
adjusted surplus 经调整的盈余额;调整后的盈余额 (-yl|NFBw  
adjusted value 经调整的价值;调整后的价值 JMV50 y  
adjustment 调整;修订;理算〔保险〕 3 pWM~(#>-  
adjustment centre 调剂中心 +JdZPb  
adjustment lag 调整过程的时间差距;调整时差 {Q (}DI  
adjustment mechanism 调整机制 c-]fKj7  
adjustment of loss 亏损调整 _ *(bmJM  
adjustment process 调整过程;调整程序 oY9FK{  
adjustment range 调整幅度 $Rtgr{ {;"  
administered exchange rate 受管制汇率 [IX+M#mf  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 `H%G3M0a  
administration expenses 行政费用 .QWhK|(.!  
administration fee 手续费;行政费 =jAFgwP\  
administration in bankruptcy 破产管理 &V=7D#L  
administration order 遗产管理令 6 DF  
administrator 管理人;遗产管理人 Nud,\mXrY[  
administrator of the estate 遗产管理人 mO rWJ~=  
admission of debt 债项承认书 mX# "+X|  
admission of proof 接纳债权证明 ;<Qdy` T  
advance 放贷款项;垫付款项;预支款项;预付款项 _]>JB0IY  
advance account 暂支帐目;预付款帐户 Csst[3V  
advance compensation 预付补偿金 u:P~j  
advance from shareholder 股东垫款 |^n3{m  
advance pending reimbursement 预支以待日后付还 '?Bg;Z'L%  
advanced economy 先进经济体系 )najO *n  
advancement 预付;预付财产 x-m/SI]_N  
advances warrant 垫款令 _2Py\+$  
advancing 贷出 `^F: -  
adverse balance 逆差 _2Zp1h,  
adverse exchange 逆汇 =yi OJyx  
advertisement addressed to shareholders 在报章刊登的致股东通告 7qIB7_K5  
advice for collection 托收通知书 ]?l{j  
advice of drawing 提款通知书;汇票通知书 O12Q8Oj!0  
advice of payment 付款通知 C 0C0GqN,  
Advisory Committee [Securities and Futures Commission] H'g?llh1J  
谘询委员会〔证券及期货事务监察委员会〕 4cgIEw[6  
Advisory Committee on Diversification 经济多元化谘询委员会 S>:,z}i  
affidavit 誓章;遗产申报誓章 W:s@L#-  
affidavit of no receipt 述明无收款的誓章 **;p (CI  
affiliate 联号;联营公司;附属公司 Y*YFB|f?  
affiliated company 附属公司;联号;联营公司 eD#XDK  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 L ubrn"128  
affordability 负担能力 cnNOZ$)  
African Development Bank [AfDB] 非洲开发银行 D,;\F,p  
after-acquired property 事后取得的财产 +++pI.>(*Q  
after-hours dealing 市后交易 b{[*N  
after-tax profit 税后盈利;税后利润;税后溢利 4SVW/Zl.?  
agency agreement 代理协议 Di(9]: +  
agency expenses 代理机构的开支 :b#%C pR  
agency fee 代理费 Cnh|D^{s  
Agency Law 《代理法》 >.%4~\U  
agent 代理人;承销人 e<+<lj "  
agent of company 公司代理人 Lk, +Tfk"  
agent's fee 代理人费;经纪费 [~%`N*G  
aggregate 总计;总数;总体数字 [/9(NUf  
aggregate amount 总款额;总额 KX+ey8@[  
aggregate assets and liabilities 总体资产与负债 a5c'V   
aggregate at constant price 按固定价格计算的总体数字 MK$Jj "  
aggregate demand 总需求 XAic9SNu;  
aggregate gross position 总持仓量 BWK IbG  
aggregate limit 总限额 =Viy^ieN$  
aggregate of salaries tax 合计薪俸税 EA0iYzV  
aggregate performance 总体表现;总体业绩 9C}qVoNu  
aggregate supply 总体供应 #uvJH8)D  
aggregate surplus 总盈余 S7sb7c'4 k  
aggregate total 整体总额 AlX3Wv }  
aggregate value 总值;合计价值 L]-w;ll-  
aggregated basis 合计基准 TipHV;|e  
aggregated net chargeable income 合计应课税入息实额 ZwJciT!_~  
aggregation 合并计算;合计;总和 MOZu.NmO  
aggregation of incomes of husband and wife 夫妇入息合并计算 X0i3_RVa  
aggregation of property 财产的总和 c~Kc7}I  
agio 差价;贴水 L(o#4YH}>J  
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》 8F6h#%9  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment *o4%ul\3Y|  
《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》 l)Mh2lA,=  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment (_8#YyW#  
《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》 _Z#eS/,O@  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment  )U98  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 #x)}29%e#  
agreement for a settlement 授产协议 .h8M  
agreement for assignment 转让协议 19I:%$U3  
agreement for sale 售卖协议;买卖协议 TVkcDS  
agreement for sale and purchase 买卖协议 ixI:@#5wY  
agreement for the payment of interest 支付利息协议 htHv&  
agreement for the repayment of money 还款协议 Uf2:gLrF  
agreement of reinsurance 再保险协议 Z3;=w%W  
Agricultural Bank of China 中国农业银行 " i`8l.Lc  
air passenger departure tax 飞机乘客离境税 ^KH%mSX>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕  P\(30  
airport tax 机场税 ^, wnp@  
alcohol duty 酒精税 d]7*mzw^j  
alienation 让与;让渡;转让 h$&rE@N|  
alimony 生活费;赡养费 Je~p%m#e;K  
All Ordinaries Index [AOI] 所有普通股指数 R}k69-1vL  
all risks 全险;综合险 jsm0kz  
All Sales Record for Stock Market 《股票市场成交报告》 w%u5<  
Allied Capital Resources Limited 新联财务有限公司 SCq3Ds^  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 `o-*Tr  
allocation letter 拨款信件 <!!nI%NC  
allocation of fund 分配款项;预留款项 ND,`QjmZ  
allocation of profit 利润分配;溢利分配 6ZgNHARS  
allocation warrant 拨款令 j+0.= #{??  
allotment 分配;配股 ~d+O/:=K_  
allotment notice 股份配售通知;配股通知 f\'G`4e  
allotment of shares 股份分配 gz\j('~-D  
allowable 可获宽免;免税的 N cM3P G  
allowable business loss 可扣除的营业亏损 XGk}e4;_  
allowable expenses 可扣税的支出 Fwv\pJ}$  
allowance 免税额;津贴;备抵;准备金 y:9?P~  
allowance for debts 债项的免税额 nKu(XgFv  
allowance for depreciation by wear and tear 耗损折旧免税额 %8<2>  
allowance for funeral expenses 殡殓费的免税额  ;MZbL)  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 #M:B3C!ouY  
allowance for repairs and outgoings 修葺及支出方面的免税额 1^sbT[%R  
allowance to debtor 给债务人的津贴 /j %_t  
alteration of capital 资本更改 d+1x*`U|  
alternate trustee 候补受托人 gvr]]}h:O  
amalgamation 合并 .+uVgSN  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 am (#Fa  
ambit of charges 征税范围;收费范围 J/[7d?hI/  
amended valuation 经修订的估值 \E&thp  
American Commodities Exchange 美国商品交易所 Zh? V,39  
American Express Bank Limited 美国运通银行 jrcc  
American Stock Exchange 美国证券交易所 Rk{$S"8S_  
amortization 摊销 @Yarz1  
amount due from banks 存放银行同业的款项 `skH-lk,  
amount due from banks abroad 存放海外银行同业的款项 $w`veP  
amount due from holding companies 控股公司欠款 ck~ '`<7  
amount due from local banks 存放本港银行同业的款项 `&,_xUA  
amount due to banks 银行同业的存款 /J.0s0 @  
amount due to banks abroad 海外银行同业的存款 H<z30r/-w  
amount due to holding companies 控股公司存款 Di])<V  
amount due to local banks 本港银行同业的存款 pLo;#e8'f  
amount due to outport banks 外埠银行同业的存款 m9I(TOw  
amount for note issue 发行纸币的款额 f~iML5lG  
amount of bond 担保契据的款额 1O4D+0@  
amount of consideration 代价款额 wOM<X hZ  
amount of contribution 供款数额 U,d2DAvt  
amount of indebtedness 负债款额 {[lx!QF 8&  
amount of principal of the loan 贷款本金额 UL ck  
amount of rates chargeable 应征差饷数额 R05T5Q1]A  
amount of share capital 股本额 pKYLAt+^>  
amount of sums assured 承保款额 BArJ"t*/z  
amount of variation 变动幅度 wRj~Qv~E  
amount of vote 拨款数额 0@w&J9yG  
amount payable 应付款额 - BjEL;  
amount receivable 应收款额 /rOnm=P+Q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6ku8`WyoF  
analysis 分析 d}pGeU'  
ancillary risk 附属风险 F*. /D~K  
annual account 周年帐目;周年帐目报表;年度决算;年结 \CDAFu#  
annual accounting date 年结日期 13\Sh  
annual allowance 每年免税额;年积金;年度津贴;年津 a YR\<02  
annual balance 年度余额 NC;T( @  
annual disposable income 每年可动用收入 'l8eH$  
annual estimates 周年预算 Z{ %Uw;d  
annual fee 年费 JkJhfFV  
annual general meeting 周年大会 Ho>p ^p  
annual growth rate 年增率;每年增长率 p>!1S  
annual long-term supplement 长期个案每年补助金 '%:5axg?]  
annual pensionable emolument 可供计算退休金的年薪 ^|r`"gOJ3  
annual report 年报 tRkrV]K  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^`/V i  
annual return 周年报表;周年申报表;每年报税表格 (+@faP   
Annual Return Rules 《周年报表规则》 Lq%[A*`^  
annual review of consumer prices 每年消费物价回顾 c.\:peDk  
annual roll-forward basis 逐年延展方式 svF*@(- P#  
annual salary 年薪 EJv!tyJ\[  
annual statement 年度报表;年度决算表 ;+r0 O0;9  
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 D`8E-Bq  
annuitant 年金受益人 s^obJl3  
annuity 年金 I? A~zigO  
annuity contract 年金合约 7/ 4~>D&-b  
annuity on human life 人寿年金  ?DJuQFv  
antecedent debt 先前的债项 +<H !3sW  
ante-dated cheque 倒填日期支票 ,,XS;X?  
anticipated expenditure 预期开支 QZWoKGd}+  
anticipated net profit 预期纯利 fO0- N>W'P  
anticipated revenue 预期收入 +Z )`inw  
anti-inflation measure 反通货膨胀措施 C CC4(v  
anti-inflationary stance 反通货膨胀立场 uAChu]  
apparent deficit 表面赤字 =":@Foa  
apparent financial solvency 表面偿债能力 IM$ 'J  
apparent partner 表面合伙人 LxIuxt=X|p  
application for personal assessment 个人入息课税申请书 7jhl0  
application of fund 资金应用 T3 =)F%  
application to release as liquidator and to destruct the books of accounts and documents o:h)~[n|  
申请免除清盘人职务及毁灭帐簿与文件 FyQOa)5  
appointed actuary 委任精算师 9]"\"ka3>  
appointed auditor 委任核数师;委任审计师 bx1G CD  
appointed trustee 委任的受托人 H+nr5!`kz  
appointer 委任人 Z=0iPy,m>  
apportioned pro rata 按比例分摊 zf}rfn  
apportionment 分配;分摊 u|(aS^H=q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9tW3!O^_  
apportionment formula 分摊方程式 (69kvA&|q  
apportionment of estate duty 遗产税的分摊 HW^{;'kH~  
appraisal 估价;评估 (2n3exx  
appreciable growth 可观增长 o@Dk%LxP  
appreciable impact 显着影响 wHq('+{=&  
appreciable increase 可观增长 %`bLmfm  
appreciation 增值;升值 ;<86P3S  
appreciation against other currencies 相对其他货币升值 <?{ SU   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~_ (!}V  
appreciation tax 增值税 q=T<^Tk#e  
appropriation 拨款;拨用;拨付  GE{8I<7c  
appropriation account 拨款帐目 % E<FB;h  
Appropriation Bill 拨款法案 Kw)C{L5a  
appropriation-in-aid system 补助拨款办法 w;@`Yi.WQ  
approved assets 核准资产 .0 rJIO  
approved basket stock 认可一篮子证券 ^XtHF|%0T  
approved budget 核准预算 $XU-[OF%:9  
approved charitable donation 认可慈善捐款 ^!N;F"  
approved charitable institution 认可慈善机构 ~Ay  
approved currency 核准货币;认可货币 S^*(ALFPj  
approved estimates 核准预算 >eTf}#s?S  
approved estimates of expenditure 核准开支预算 <t% Ao,"  
approved overseas insurer 核准海外保险人 /^nP_ID  
approved overseas trust company 核准海外信托公司 E>o&GYc  
approved pooled investment fund 核准汇集投资基金 T9aTEsA[U  
approved provident fund scheme 认可公积金计划 V*0Y_T{_  
approved provision 核准拨款 {9y9Kr|(P:  
approved redeemable share 核准可赎回股份 LPtx|Sx![  
approved regional stock 认可地区性证券 +# m   
approved retirement scheme 认可退休金计划 <!$j9)~x  
approved subordinated loan 核准附属贷款 0]f?Dx/8  
arbitrage 套戥;套汇;套利 :DF`A(  
arbitrageur 套戥者;套汇者 ;Of?fe5:  
arbitrary amount 临时款项 4yJ01s  
arrangement 措施;安排;协定 D7 8) 4>X  
arrears 欠款 lsTe*Od  
arrears of pay 欠付薪酬 7N&3FER  
arrears of revenue 逾期未收税款;逾期未收的帐项 EuhF$L1  
articles of association 组织章程;组织细则;组织章程细则 2n<qAl$t  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 !&W"f#_Z  
ascertainment of profit 确定利润 &QiAM`MbC=  
"Asia Clear" “亚洲结算系统” / n C$?w  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 :/I={)5  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 pP=_@ 3 D  
Asian Development Fund [ADF] 亚洲发展基金 M)bC%(xJ  
Asian dollar bond 亚洲美元债券 vq@#Be?@  
Asian dollar market 亚洲美元市场 %t,1_c0w  
Asian dollar rate 亚洲美元利率 %a%+!wX0x  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 I_{9eG1w?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 P2<gHJ9t  
asked price 沽盘;喊价;索价;卖方报价 ?etj.\q6  
assessable income 应评税入息 +9& ulr  
assessable loss 应评税亏损 F!DrZd>\  
assessable profit 应评税利润 f?oI'5R41  
assessable value 应评税值 2b vYF ;<r  
assessed profit 估定利润 wFH(.E0@Q  
assessed value 经评估价值 XmE_F  
assessment 评税;评定;估价;评税单 nJnO/~|  
assessment number 评税编号;估价编号 kr &:;  
assessment of additional tax 补加税评税 5cv, >{~5  
assessment of performance 业绩评估;实绩评价 ePFC$kMn  
Assessor 评税主任 qCv}+d)  
asset price bubbles 资产价格泡沫 |wl")|b%  
asset-backed securities 具资产保证的证券 ~}FLn9@*  
assets accretion 资产增值 lUm}nsp=X  
assets and liabilities 资产与负债 lW@:q04Z$  
assets betterment statement 资产递增表;资产改进表 #==[RNM%ap  
assets lending 实物放款;有抵押贷款 `qQQQ.K7)z  
assets of the company passing on the death 死者去世时转移的公司资产 +#2@G}j  
assets pledged as security for liabilities 用作负债抵押的资产 y2d_b/  
assets portfolio 资产投资组合 Tg}H < T  
assets price 资产价格 '8iv?D5M  
assets quality 资产质素 >Kqj{/SWK  
assets realization 资产变现 J[Ylo&w3  
assets refinancing arrangement 资产再集资安排 0.3[=a4 3  
assets securitization 资产证券化 oWn_3gzw;  
assets situated outside Hong Kong 在香港以外地方的资产 D0"yZp}  
assets stripping 削减资产;拆卖资产 #&HarBxx  
assets value 资产值 )xXrs^  
assignee 承让人 ./z"P]$  
assignment 转让;转让书;转让契 *HfW(C$  
assignment of interest 权益转让 }T&;*ww  
assignment of letters patent and trade mark 专利证书及商标转让 0Mzc1dG:  
assignment of property 物业转让;物业转让书 }pU!1GsO  
assignment right 转让权 `^@g2c+d  
assignor 转让人 6 I>xd  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 h_}BmJh_  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?7uStqa  
associate member 附属会员 YV>VA<c  
associated body corporate 相联法人团体 ce-m)o/  
associated company 相联公司;联属公司 IT{.^rP  
associated corporation 相联法团 iKCTYXN1(  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] .,(uoK{  
公认会计师公会〔英国〕 S -mzxj  
Association of Futures Exchange Brokers 香港期货经纪协会 %[31ZFYB  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 E,nYtn|B  
association of underwriters 承保人组织 uc{Qhw!;:  
assumption of control 接管 7kew/8-  
assurance 担保;保险;转易;转易书 4 Q>jP3  
assurance of interest 权益的转易 _<&K]e@dp  
at 19XX price 按一九XX年价格计算 7xa@wa?!L  
at a discount 按赔价计算;按贴水价格计算;打折扣 }G0.Lq+a  
at a premium 按溢价计算;按升水价格计算 Q{)F$]w  
at call 通知付款;按通知 CuGOjQ-k~  
at constant market price 按固定市价计算 A/W7 ;D  
at constant price 按固定价格计算 {e!uvz,e  
at cost 按成本计算 ^Xz`hR   
at current market price 按当时市价计算;按现时市价计算 67hPQ/S1  
at current price 按当时价格计算;按现时价格计算 T3PaG\5B  
at factor cost 按要素成本计算;按生产要素成本计算 DdA}A>47  
at money-of-the-day price 按付款当日价格计算 q=L* 99S  
at or better 按指定或较佳价位〔买卖指令〕 \q)1 TTnHS  
at par 按面值计算;平价 znDtM1sLeV  
at sight 见票即付 `qy6 qKl N  
at the close 按收市盘 ~dX@5+Gd  
at the opening 按开市盘 NU 6Kh7  
attestation 见证;见证条款 L M<=j  
at-the-money option 平价期权 \$0 x8B   
attorney 受权人;受托代表人 hghto \G5Y  
attornment 新拥有人承认书 x%Y a*T  
attributable profit 可归属利润 4wEpyQ|L  
attributable share value 可归属股份价值 %v6]>FNP'3  
Auckland Stock Exchange 奥克兰证券交易所 ]idD&5gd  
auction 拍卖 7Q4Pjc D  
auctioneer 拍卖商 &?ed.V@E5  
audit 审计;核数 [Z`:1_^0}  
Audit Commission 审计署 3qwYicq,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] @R Yb-d  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 q?'gwH37  
audit review 帐目审查 kJ5?BdvM&  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 u\& [@v  
audited account 审计帐目;经审计的帐目 SwmPP-n  
audited annual account 经审计的周年帐目 T"0)%k8lJ  
audited balance sheet 经审计的资产负债表 . I9] `Q  
auditor 核数师;核数主任;审计师 M5bj |tQ4  
auditor's certificate 核数师证明书;审计师证明书 113x9+w[  
auditor's report 核数师报告;审计师报告 #j ~FA3O  
Aussie bond 澳元债券 jH#^O ;A  
austerity budget 紧缩预算 NX #/1=  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ;ZW}47:BS6  
Australia All Ordinaries Index 澳洲所有普通股票指数 >[3,qP]E  
Australian Dollar [AUD] 澳元 88L bO(q\d  
Australian Options Market 澳大利亚期权市场 OgpH{"  
Australian Securities Commission 澳洲证券事务监察委员会 JV*,!5  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 -W"0,.Dvg  
Australian Stock Exchange 澳大利亚证券交易所 x~Esu}x7  
Austrian Schilling [ATS] 奥地利先令 e, 3(i!47  
authentication 认证;鉴证 *,=+R$  
authority to purchase 委托购买证;委购书 ;<ma K*f\S  
authorization 认可;核准;授权;授权书 d+| ! 6  
authorization by direction 指示授权 +!Gr`&w*)  
authorization by instruction 指令授权 \:)o'-   
authorization by warrant 令状授权 >"My\o  
authorization of unit trust 单位信托的认可 2ZIY{lBe  
authorized agent 指定代理人 jm!C^5!  
authorized capital 法定资本 af5`ktx  
authorized clerk 出市员 K*i1! "w  
authorized dealer 认可交易商 Ac(Vw%  
authorized financial institution 认可财务机构 4I[FE;^  
authorized fund 认可基金 E3C[o! 5  
authorized fund house 获授权的基金公司;认可基金公司  ` :  
authorized institution 认可机构 g"AfI  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 blkJm9]v  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ^+l\YB7pD  
authorized insurer 获授权保险人;获认可承保人 ?01""Om   
authorized investment 特准投资项目 K@u."eaD  
authorized person 获授权人 ~rfjQPbh9x  
authorized representative 获授权代表 $}c@S0%P"  
authorized share capital 法定股本 UE;) mZ=l|  
automated quotation system 自动报价系统 sNpBTG@{l  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] m6ws #%|[  
自动交易系统〔香港期货交易所有限公司〕 '|R@k_nx  
automatic adjustment mechanism 自动调整机制 xW ZcSIH!  
automatic adjustment system 自动调整系统 j24  
Automatic Clearing House 自动票据交换所 KO;61y:  
automatic exchange rates accumulation system 自动化汇率累集系统 gBS#Z.  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 SX<mj  
automatic teller machine [ATM] 自动柜员机 aC6b})^  
autopay 自动转帐 YxqQg  
available assets 可用资产 9@a;1Wr/f  
available fiscal reserve 现存财政储备 ~O7(0RsCN  
available profit 可用利润 ]6[d-$#^ko  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 s5 'nWMo  
average 平均;平均数;海损 5WN Z7cO  
average basic salary 平均基本薪金 %>U*A  
average consumer expenditure 平均消费开支;一般消费开支 hCoL j6Vx  
average cost 平均成本 M HB]'  
average cost of land production 增辟土地平均成本 qxr&_r  
average daily turnover 平均每日成交额 `ha:Gf  
average daily wage rate 平均每日工资率 ,5"]K'Vce  
average expenditure pattern 平均开支模式 ti2_kYq  
average growth rate 平均增长率 JX<W[P>M  
average net fixed assets 固定资产平均净值 n^)9QQ  
average of relatives 相对价格平均数 .v&h>@'m  
average price 平均价格 nY0UnlB`  
average propensity to consume 平均消费倾向;一般消费倾向 ,DO mh<b  
average propensity to save 平均储蓄倾向;一般储蓄倾向 |6Z M xY  
average rate 平均率 ? UDvFQ&  
average revenue 平均收入;平均收益 1@dx(_  
average stock 平均库存;平均存货 \)]2Uh|  
average yearly rent 平均年租 io'Ovhf:  
avoidance of double taxation 避免双重课税 Bx!` UdRn  
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 `R?W @,@'  
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