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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: j  )6A  
A share A股;甲类股份  Hu|;cbK  
abatement of tax 减税;减扣免税额 DfP4 `  
ABN AMRO Bank N.V. 荷兰银行 q.0a0 /R  
above-the-line expenditure 线上项目支出;经常预算支出 q3\ YL?  
above-the-line receipt 线上项目收入;经常预算收入 <Q'J=;vV  
ABSA Asia Limited 南非联合亚洲有限公司 S[rz=[7{  
absolute change 绝对数值变更 3z9}cOFq]z  
absolute expenditure 实际开支 )CQ'kHT<e  
absolute guideline figure 绝对准则数字 [psW+3{bG  
absolute interest 绝对权益 Hc1S:RW  
absolute order of discharge 绝对破产解除令 H8+7rM  
absolute profit margin 绝对利润幅度 fOEw]B#@  
absolute value 实值;绝对值 T+7O+X#  
absolutely vested interest 绝对既得权益 won;tO]\;@  
absorbed cost 已吸收成本;已分摊成本 Uk=jQfA*J  
absorption 吸收;分摊;合并 s/+@o:  
absorption rate 吸收率;摊配率;分摊率 [(U:1&x &  
ACB Finance Limited 亚洲商业财务有限公司 X>^St&B}fC  
acceptable form of reciprocity 合理的互惠条件 X4LU/f<f  
acceptable rate 适当利率;适当汇率 RnV )*  
acceptance agreement 承兑协议 E7-il;`cKn  
acceptance for honour 参加承兑 (K"U #Zn  
acceptor 承兑人;接受人;受票人 Z-W>WR  
acceptor for honour 参加承兑人 MG<kvx~2  
accident insurance 意外保险 n>?o=_|uR  
Accident Insurance Association of Hong Kong 香港意外保险公会 I!?-lI@(  
accident insurance scheme 意外保险计划 UU')V  
accident year basis 意外年度基准 aMQfg51W:  
accommodation 通融;贷款 t<5 $85Y~  
accommodation bill 通融票据;空头票据 B2Qt tcJ  
accommodation party 汇票代发人 LIYj__4=|  
account balance 帐户余额;帐户结余 r9<OB`)3+  
account book 帐簿 !, Y1FC  
account collected in advance 预收款项 '{+5+ J  
account current book 往来帐簿 P!@b:.$  
account of after-acquired property 事后取得的财产报告 %"|I` m  
account of defaulter 拖欠帐目 ) -x0xY  
account payable 应付帐款 f0+)%gO{  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 &GF@9BXI3  
account receivable 应收帐款 zi l^^wT0J  
account receivable report 应收帐款报表 hw/ :  
account statement 结单;帐单;会计财务报表 oUrNz#U  
account title 帐户名称;会计科目 Vvk1 D(  
accountant's report 会计师报告 @&(0]kZ6  
Accountant's Report Rules 会计师报告规则 EYNi`  
accounting and auditing procedure 会计与审计程序;会计与核数程序 $'FPsoH  
Accounting Arrangements 《会计安排》 Y=+pz^/"  
accounting basis 会计基础 UfcQFT{()  
accounting by Official Receiver 破产管理署署长呈交的帐目 F}p)Q$0  
Accounting Circular 《会计通告》 ? S^ U-.`  
accounting class 会计类别 rEEoR'c6  
accounting date 记帐日期;会计结算日期 (D5 dN\  
accounting for money 款项核算 8."B  
Accounting Officer 会计主任 rw(EI,G  
accounting period 会计报告期;会计期 aMdWT4  
accounting policy 会计政策;会计方针 g{wOq{7V  
accounting practice 会计惯例 |P!7T.  
accounting principle 会计准则 P%w)*);  
accounting record 会计记录 J{ fTx@?(  
accounting report 会计报告 7.Df2_)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .YYfba#{  
Accounting Society of China 中国会计学会 ,@1rP55  
accounting statement 会计报表 ZoJ_I >uv  
accounting system 会计制度;会计系统 [?z`XY_-  
accounting transaction 会计事项;帐务交易 ~JhH ,E  
accounting treatment 会计处理 ASA ]7qyO  
accounting year 会计年度 F uYjrzmx  
accretion 增值;添加 OolYQU1_  
accrual 应计项目;应累算数目 L-Io!msb  
accrual basis 应计制;权责发生制 C s XV0  
accrual basis accounting 应计制会计;权责发生制会计 }ZaZPB/_}P  
accrue 应累算;应计 /BEE.`6yI5  
accrued benefit 应累算利益 -JgN$Sf  
accrued charges 应计费用 [XK^3pT_  
accrued cumulative preference share dividend 应累算的累积优先股股息 XdS&s}J[I  
accrued expenses 应累算费用 {/|RKV83  
accrued interest payable 应付利息;应计未付利息 x_Y03__/  
accrued interest receivable 应收利息;应计未收利息 +/+:D9j ,  
accrued right 累算权益 4yy9m8/  
accruing profit 应累算的利润 d)hA'k  
accumulated fiscal reserve 累积财政储备 BMaw]D  
accumulated profit 累积利润;滚存溢利 Eod'Esye5  
accumulated reserve 累积储备 *Ae> ,LyE  
accumulation of surplus income 累积收益盈余 )LOV)z|}  
acquired assets 既得资产 t!^ j0q  
acquisition 收购;购置;取得 "u29| OY  
acquisition cost 购置成本 :(7icHa  
acquisition expenses 购置费用 (%p@G5GU  
acquisition of 100% interest 收购全部股权 f_\,H|zco)  
acquisition of control 取得控制权 yhTC?sf<  
acquisition of fixed assets 购置固定资产 t5t!-w\M$+  
acquisition of shell “买壳” g~ubivl2  
acquisition price 收购价 T$ w`=7  
act of God 天灾 ))M!"*  
acting partner 执事合伙人 \N3A2L)l  
active market 买卖活跃的市场;交投畅旺的市场;旺市 \PU7,*2  
active partner 积极参与的合伙人 Q`= ,&;T>  
active trading 交投活跃 n:dnBwY  
actual circulation 实际流通 f%#q}vK-  
actual cost 实际成本 (r Tn6[ *  
actual expenditure 实际开支;实际支出 ::<v; `l  
actual income 实际入息;实际收入;实际收益 M/?*?B  
actual market 现货市场 vca]yK<u  
actual price 现货价;实际价格 b { M'aV  
actual profit 实际利润 $W_sIS0\z  
actual quotation 实盘;实际价位;实际报价 ]*/%5ZOI&  
actual year basis 按实际年度计算 I(rZ(|^A  
actuals 实货 u9c^:Op  
actuarial investigation 精算调查 * I)F5M  
actuarial principle 精算原则 eHX;*~e6)  
actuarial report 精算师报告 <rQ+ErDA  
Actuarial Society of Hong Kong 香港精算学会 o paRk.p  
actuarial valuation 精算师估值 7 &O 0  
actuary 精算师 YB`1S  
ad referendum agreement 暂定协议;有待覆核的协定 ]7|Zs]6  
ad valorem duty 从价税;按值征税 cmcR @zv  
ad valorem duty system 从价税制 I 0vJJP#  
ad valorem fee 从价费 n,Gvgf  
ad valorem tariff 从价关税 C3k[ipCN  
additional allowance 额外免税额 >^!)G^B  
additional amount for unexpired risk 未过期风险的额外款额 6j 2mr6o  
additional assessable profit 补加应评税利润 J ?y0R X  
additional assessment 补加评税 Xzn}gH]  
additional commitment 额外承担 8u|F %Sg  
additional commitment vote 额外承担拨款 0(o{V:l%Z|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ] Hiw+5n  
additional dependent parent allowance 供养父母额外免税额 ja2BK\"1:  
additional provision 额外拨款 eN,6p '&  
additional stamp duty 附加印花税 Ns2<wl-  
additional tax 补加税罚款;补加税款 %+8" -u  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 cPp<+ ts  
adjudged bankrupt 被裁定破产 z79c30y]"  
adjudicated bankrupt 裁定破产人 +H**VdM6s  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 %3kS;AaA  
adjudication of bankruptcy 裁定破产;宣告破产 Y[~Dj@Q<  
adjudication of insolvency 裁定无力偿还债务 zm~sq_=^  
adjusted actual 经调整的实数;调整后的实数 %mFZ!(  
adjusted current assets 经调整的流动资产;调整后的流动资产 pu OAt  
adjusted figure 经调整的数字;调整后的数额 fVvB8[(;~  
adjusted liabilities 经调整的负债;调整后的负债 bCfw,V{sce  
adjusted loss 经调整的亏损;调整后的亏损 T8t_+| ( G  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 )&px[Dbx  
adjusted profit 经调整的利润;调整后的利润 3'jH,17lWV  
adjusted surplus 经调整的盈余额;调整后的盈余额 dTTC6?yPXf  
adjusted value 经调整的价值;调整后的价值 ]tsp}M@  
adjustment 调整;修订;理算〔保险〕 qK-\`m  
adjustment centre 调剂中心 -hU1wX%U  
adjustment lag 调整过程的时间差距;调整时差 1}/37\  
adjustment mechanism 调整机制 nBg  tK  
adjustment of loss 亏损调整 nhImO@Q:  
adjustment process 调整过程;调整程序 LW#$%}  
adjustment range 调整幅度 A7enC,Ey  
administered exchange rate 受管制汇率 ^| r6>b  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _C4N6YdU  
administration expenses 行政费用 |!6<L_31%  
administration fee 手续费;行政费 .~AQxsGH  
administration in bankruptcy 破产管理 QLLMSa+! \  
administration order 遗产管理令 Ha41Wn'tZ  
administrator 管理人;遗产管理人  k:i}xKu  
administrator of the estate 遗产管理人 E``\Jre@  
admission of debt 债项承认书 w f""=;  
admission of proof 接纳债权证明 \ $Q?  
advance 放贷款项;垫付款项;预支款项;预付款项 qBDhCE  
advance account 暂支帐目;预付款帐户 .~Gt=F+`s  
advance compensation 预付补偿金 Vjqs\  
advance from shareholder 股东垫款 |T+YC[T#v  
advance pending reimbursement 预支以待日后付还 W6&mXJ^3L  
advanced economy 先进经济体系 fN_Ilg)t?5  
advancement 预付;预付财产 ozUsp[W>  
advances warrant 垫款令 f=cj5T:[  
advancing 贷出 \N a  
adverse balance 逆差 S2PPwCU  
adverse exchange 逆汇  %G>  
advertisement addressed to shareholders 在报章刊登的致股东通告 _xu_W;nh  
advice for collection 托收通知书 FCIA8^}s  
advice of drawing 提款通知书;汇票通知书 N /Fa^[  
advice of payment 付款通知 cM Z-  
Advisory Committee [Securities and Futures Commission] aS/MlMf  
谘询委员会〔证券及期货事务监察委员会〕 8S#TOeQ  
Advisory Committee on Diversification 经济多元化谘询委员会 S%IhpTSe6  
affidavit 誓章;遗产申报誓章 VlFhfOR6t  
affidavit of no receipt 述明无收款的誓章 3R?6{.  
affiliate 联号;联营公司;附属公司 p/ au.mc  
affiliated company 附属公司;联号;联营公司 r"$~Gg.%(  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 kJNu2S  
affordability 负担能力 c.{t +OR  
African Development Bank [AfDB] 非洲开发银行 j|w_BO 9  
after-acquired property 事后取得的财产 zL=PxFw0  
after-hours dealing 市后交易 ,/Al'  
after-tax profit 税后盈利;税后利润;税后溢利 s<'WTgy1i  
agency agreement 代理协议 #McX  
agency expenses 代理机构的开支 '9tV-whw  
agency fee 代理费 XJ6=Hg4_O  
Agency Law 《代理法》 N?l  
agent 代理人;承销人 b~Un=-@5a  
agent of company 公司代理人 qk_YFR?R  
agent's fee 代理人费;经纪费 ['_W <  
aggregate 总计;总数;总体数字  CT[CM+  
aggregate amount 总款额;总额 JWV n@)s  
aggregate assets and liabilities 总体资产与负债 /L; c -^  
aggregate at constant price 按固定价格计算的总体数字 `7 3I}%?  
aggregate demand 总需求 JrGY`6##p  
aggregate gross position 总持仓量 hOR1R B  
aggregate limit 总限额 8c<OX!  
aggregate of salaries tax 合计薪俸税 !f01.Tq8  
aggregate performance 总体表现;总体业绩 +z O.|`+  
aggregate supply 总体供应 |wkUnn4UB8  
aggregate surplus 总盈余 \xjI=P'-25  
aggregate total 整体总额 _r?.%] \.  
aggregate value 总值;合计价值 ]EfM;'j[  
aggregated basis 合计基准 9/dI 6P7  
aggregated net chargeable income 合计应课税入息实额 |*y'H*  
aggregation 合并计算;合计;总和 O`TM}  
aggregation of incomes of husband and wife 夫妇入息合并计算 UI_u:a9Q/  
aggregation of property 财产的总和 `2a7y]?  
agio 差价;贴水 f"aqg/l  
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》 Jl@YBzDfF  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 8fC 5O  
《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》 D[Kq`  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0}wmBSl  
《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》 +?ilTU  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment c^8csQ fG  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 {O5(O oDa  
agreement for a settlement 授产协议 c;doxNd6  
agreement for assignment 转让协议 R=<uf:ca  
agreement for sale 售卖协议;买卖协议 G~{#%i  
agreement for sale and purchase 买卖协议 SGUZ'}  
agreement for the payment of interest 支付利息协议 '"]QAj?N  
agreement for the repayment of money 还款协议 B j z@X  
agreement of reinsurance 再保险协议 j% Wip j;c  
Agricultural Bank of China 中国农业银行 w'&QNm>  
air passenger departure tax 飞机乘客离境税 Q+zy\T  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 VskdC?yIp  
airport tax 机场税 ~!#2s'  
alcohol duty 酒精税 aB2t/ua  
alienation 让与;让渡;转让 !"bU|a  
alimony 生活费;赡养费 -^WW7 g`  
All Ordinaries Index [AOI] 所有普通股指数 W3y9>]{x^  
all risks 全险;综合险 [_1K1i"m  
All Sales Record for Stock Market 《股票市场成交报告》  li  
Allied Capital Resources Limited 新联财务有限公司 fT0+i nRG  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2SJ|$VsLaE  
allocation letter 拨款信件 JB9s# `  
allocation of fund 分配款项;预留款项 nD}CQ_C  
allocation of profit 利润分配;溢利分配 pg/SYEvsV  
allocation warrant 拨款令 cb`ik)=K%  
allotment 分配;配股 A9kn\U92  
allotment notice 股份配售通知;配股通知 {"hyr/SKd  
allotment of shares 股份分配 PGJkQsp0  
allowable 可获宽免;免税的 QP<vjj%  
allowable business loss 可扣除的营业亏损 .Gn-`  
allowable expenses 可扣税的支出 * %w8bB  
allowance 免税额;津贴;备抵;准备金 2'7)D}p  
allowance for debts 债项的免税额 :0vKt 6>Sp  
allowance for depreciation by wear and tear 耗损折旧免税额 8~:s$~&r  
allowance for funeral expenses 殡殓费的免税额 0jMS!"k   
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 zTW)SX_O  
allowance for repairs and outgoings 修葺及支出方面的免税额 Qkx}A7sK  
allowance to debtor 给债务人的津贴 bxvpj  
alteration of capital 资本更改 hs?cV)hDS  
alternate trustee 候补受托人 ITf4PxF  
amalgamation 合并 Tw@:sWC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s E0ldN"  
ambit of charges 征税范围;收费范围 xAu&O\V  
amended valuation 经修订的估值 Zz^!QlF  
American Commodities Exchange 美国商品交易所 `+5,=S  
American Express Bank Limited 美国运通银行 VZCCMh-  
American Stock Exchange 美国证券交易所 K yDPD'  
amortization 摊销 yN9setw*,M  
amount due from banks 存放银行同业的款项 a"whg~  
amount due from banks abroad 存放海外银行同业的款项 e8VtKVcY  
amount due from holding companies 控股公司欠款 gbjql+Mx+  
amount due from local banks 存放本港银行同业的款项 pXl *`[0X#  
amount due to banks 银行同业的存款 LHHDD\X   
amount due to banks abroad 海外银行同业的存款 /<)kI(gf  
amount due to holding companies 控股公司存款 Mo0pN\A}h  
amount due to local banks 本港银行同业的存款 K%(DRkj)  
amount due to outport banks 外埠银行同业的存款 'I5~<"E  
amount for note issue 发行纸币的款额 baz~luM  
amount of bond 担保契据的款额 /tu\q  
amount of consideration 代价款额 {]3Rk  
amount of contribution 供款数额 ~s -"u *>  
amount of indebtedness 负债款额 x|U[|i,;  
amount of principal of the loan 贷款本金额 *L=F2wW  
amount of rates chargeable 应征差饷数额 >f-*D25f%  
amount of share capital 股本额 7|^5E*8/  
amount of sums assured 承保款额 A)641"[  
amount of variation 变动幅度 6 i'kc3w  
amount of vote 拨款数额 );1UbqVPD  
amount payable 应付款额 iU"{8K,  
amount receivable 应收款额 %-#rzeaW  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f]DO2 r  
analysis 分析 $uCY\ xqZ  
ancillary risk 附属风险 Nj$h/P  
annual account 周年帐目;周年帐目报表;年度决算;年结 s#%P9A  
annual accounting date 年结日期 /4Jm]"  
annual allowance 每年免税额;年积金;年度津贴;年津 N2\{h(*u  
annual balance 年度余额 }o2e&.$4d  
annual disposable income 每年可动用收入 +~!\;71:f  
annual estimates 周年预算 oh.8WlI  
annual fee 年费 #6F/:j;  
annual general meeting 周年大会 Qcs >BOV~  
annual growth rate 年增率;每年增长率 *S] K@g  
annual long-term supplement 长期个案每年补助金 7N}==T89[  
annual pensionable emolument 可供计算退休金的年薪 faPgp  
annual report 年报 IT0 [;eqR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \4"01:u'  
annual return 周年报表;周年申报表;每年报税表格 mH5[(?   
Annual Return Rules 《周年报表规则》 95b65f  
annual review of consumer prices 每年消费物价回顾 kC=h[<'  
annual roll-forward basis 逐年延展方式 wfrSI:+>  
annual salary 年薪 Z Ne(sg~G  
annual statement 年度报表;年度决算表 =SpD6 9-H  
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 G ,? l o=m  
annuitant 年金受益人 l@<yC-Xd  
annuity 年金 +WB';D  
annuity contract 年金合约 Y^9b>H\2  
annuity on human life 人寿年金 \Zmn!Gg  
antecedent debt 先前的债项 }e4#Mx  
ante-dated cheque 倒填日期支票 DY?;Z98P?  
anticipated expenditure 预期开支 ]}s'`44J9e  
anticipated net profit 预期纯利 e2vL UlL8  
anticipated revenue 预期收入 @V71%D8{  
anti-inflation measure 反通货膨胀措施 #/2W RN1L  
anti-inflationary stance 反通货膨胀立场 XS`=8FQ  
apparent deficit 表面赤字 $p~X"f?0  
apparent financial solvency 表面偿债能力 {p)=#Jd`.P  
apparent partner 表面合伙人 jR@J1IR<  
application for personal assessment 个人入息课税申请书 iYBp"+#2  
application of fund 资金应用 CT#u+]T  
application to release as liquidator and to destruct the books of accounts and documents KXbD7N.  
申请免除清盘人职务及毁灭帐簿与文件 t7qzAr  
appointed actuary 委任精算师 ~-K<gT/  
appointed auditor 委任核数师;委任审计师 bZd)4  
appointed trustee 委任的受托人 ;.#l[  
appointer 委任人 c^%&-],  
apportioned pro rata 按比例分摊 $C`YVv%?0  
apportionment 分配;分摊 Fa^I 1fk  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OYayTKxN  
apportionment formula 分摊方程式 iK=SK3)vR  
apportionment of estate duty 遗产税的分摊 ;vLg4k  
appraisal 估价;评估 tk~<tqMq  
appreciable growth 可观增长 PYJ8\XZ1_N  
appreciable impact 显着影响 5`O af\S  
appreciable increase 可观增长 v]e6CZwo  
appreciation 增值;升值 n s`njx}C  
appreciation against other currencies 相对其他货币升值 <OA[u-ph%S  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 e'L$g-;>4b  
appreciation tax 增值税 +RN|ZG&  
appropriation 拨款;拨用;拨付 ddG5g  
appropriation account 拨款帐目 VMgO1-F  
Appropriation Bill 拨款法案 aOK,Mm:iO  
appropriation-in-aid system 补助拨款办法 E6_.Q `!ll  
approved assets 核准资产 !Ng~;2GoA  
approved basket stock 认可一篮子证券 ^yp`<=  
approved budget 核准预算 i)mQ?Y#o  
approved charitable donation 认可慈善捐款 \*.u (8~2o  
approved charitable institution 认可慈善机构 $zYo~5M?i-  
approved currency 核准货币;认可货币  SE D_^  
approved estimates 核准预算 D?6ah=:&R  
approved estimates of expenditure 核准开支预算 o.M.zkP a  
approved overseas insurer 核准海外保险人 mmx; Vt$i  
approved overseas trust company 核准海外信托公司 . Q$/\E  
approved pooled investment fund 核准汇集投资基金 gRQV)8uh  
approved provident fund scheme 认可公积金计划  ~N=$%C  
approved provision 核准拨款 t?6_^ 08  
approved redeemable share 核准可赎回股份 a?5R ;I B  
approved regional stock 认可地区性证券 }`*DMI;-  
approved retirement scheme 认可退休金计划 ("5Eed  
approved subordinated loan 核准附属贷款 9&7$oI$!J  
arbitrage 套戥;套汇;套利 hB 36o9|9  
arbitrageur 套戥者;套汇者 JtGBNz!"  
arbitrary amount 临时款项 z4iZE*ZS  
arrangement 措施;安排;协定 ~ $QNp#dq  
arrears 欠款 HI*j6H?\  
arrears of pay 欠付薪酬 $ ";NS6 1  
arrears of revenue 逾期未收税款;逾期未收的帐项 G@I/Dy  
articles of association 组织章程;组织细则;组织章程细则 AW< z7B D  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 /%9CR'%*c  
ascertainment of profit 确定利润 mb_~ "}A  
"Asia Clear" “亚洲结算系统” o u*`~K|R  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 jg+q{ ^  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 }"o,j>IP  
Asian Development Fund [ADF] 亚洲发展基金 />[X k  
Asian dollar bond 亚洲美元债券 7PG|e#  
Asian dollar market 亚洲美元市场 G$_=rHt_%  
Asian dollar rate 亚洲美元利率 h:l4:{A64  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 |\iJ6m;a  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 3,4m|Z2)  
asked price 沽盘;喊价;索价;卖方报价 fx `oe  
assessable income 应评税入息 B jsF5~+\  
assessable loss 应评税亏损 d-BUdIz  
assessable profit 应评税利润 OZed+t=  
assessable value 应评税值 [Adkj  
assessed profit 估定利润 QH.zsqf(  
assessed value 经评估价值 T3#KuiwU9  
assessment 评税;评定;估价;评税单 "{Jq6):mp  
assessment number 评税编号;估价编号  ZXL  
assessment of additional tax 补加税评税 [yf&]0  
assessment of performance 业绩评估;实绩评价 g?=|kp  
Assessor 评税主任 %}x$YD O  
asset price bubbles 资产价格泡沫 =V(|3?N  
asset-backed securities 具资产保证的证券 Wp0L!X=0  
assets accretion 资产增值 !w #x@6yq  
assets and liabilities 资产与负债 \]gUX-  
assets betterment statement 资产递增表;资产改进表 wjnQK  
assets lending 实物放款;有抵押贷款 *&A/0]w  
assets of the company passing on the death 死者去世时转移的公司资产 mw,\try  
assets pledged as security for liabilities 用作负债抵押的资产 m#kJ((~  
assets portfolio 资产投资组合 jUg.Y98  
assets price 资产价格 \$%q< _l  
assets quality 资产质素 u/g4s (a  
assets realization 资产变现 }8,[B50  
assets refinancing arrangement 资产再集资安排 |E =8  
assets securitization 资产证券化 TU(w>v  
assets situated outside Hong Kong 在香港以外地方的资产 >ho$mvT  
assets stripping 削减资产;拆卖资产 hfQx$cv6  
assets value 资产值 \yNe5  
assignee 承让人 Z;4pI@ u  
assignment 转让;转让书;转让契 x8q3 Njr  
assignment of interest 权益转让 ="Sa>-d o,  
assignment of letters patent and trade mark 专利证书及商标转让 P6 & _q  
assignment of property 物业转让;物业转让书 ,OilGTQ#  
assignment right 转让权 ~!A*@a C  
assignor 转让人 E` aAPk_ y  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 e"]*^Q  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 UI}df<Ge  
associate member 附属会员 ~|t 7  
associated body corporate 相联法人团体 ^N`bA8  
associated company 相联公司;联属公司 ZlxJY%o eu  
associated corporation 相联法团 s1| +LT ,D  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] r"uOf;m  
公认会计师公会〔英国〕 X5`#da  
Association of Futures Exchange Brokers 香港期货经纪协会 c4AkH|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 qJ8@A}}8  
association of underwriters 承保人组织 13v#  
assumption of control 接管 C% )Xz  
assurance 担保;保险;转易;转易书 mx:)&1  
assurance of interest 权益的转易 B]-~hP  
at 19XX price 按一九XX年价格计算 )of?!>'S[  
at a discount 按赔价计算;按贴水价格计算;打折扣 tbr1mw'G  
at a premium 按溢价计算;按升水价格计算 G*x"drP  
at call 通知付款;按通知 _Boe"   
at constant market price 按固定市价计算 z/&2Se:  
at constant price 按固定价格计算 Yo$NE  
at cost 按成本计算 qh<h|C]V  
at current market price 按当时市价计算;按现时市价计算 %:~LU]KX  
at current price 按当时价格计算;按现时价格计算 7[}K 2.W.  
at factor cost 按要素成本计算;按生产要素成本计算 ]J aV +b'O  
at money-of-the-day price 按付款当日价格计算 AO "pm  
at or better 按指定或较佳价位〔买卖指令〕 ">V.nao  
at par 按面值计算;平价 _ Uxt9 X  
at sight 见票即付 FBCi,_ \4  
at the close 按收市盘 PIxd'B*MF  
at the opening 按开市盘 !0+!%Nr>J  
attestation 见证;见证条款 ;#F7Fp*U  
at-the-money option 平价期权 lm 1Mz  
attorney 受权人;受托代表人 o;D[ F  
attornment 新拥有人承认书 tnCGa%M  
attributable profit 可归属利润 k25:H[   
attributable share value 可归属股份价值 =eNh))]  
Auckland Stock Exchange 奥克兰证券交易所 a?]"|tQ'  
auction 拍卖 ;E{k+vkqy  
auctioneer 拍卖商 j>KJgSs]&\  
audit 审计;核数 ]*M-8_D  
Audit Commission 审计署 qbwX*E~ ;  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 1aQR9zg%  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 ![OKmy  
audit review 帐目审查 7Y>17=|  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 GV aIZh<  
audited account 审计帐目;经审计的帐目 S3oSc<&2  
audited annual account 经审计的周年帐目 (4WAoye|  
audited balance sheet 经审计的资产负债表 3TDjWW;#~  
auditor 核数师;核数主任;审计师 @TTB$  
auditor's certificate 核数师证明书;审计师证明书 }%;o#!<N(@  
auditor's report 核数师报告;审计师报告 V&75n.L  
Aussie bond 澳元债券 `?H yDny  
austerity budget 紧缩预算 :"pA0oB  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ,iQRf@#W_b  
Australia All Ordinaries Index 澳洲所有普通股票指数 uN)o|7  
Australian Dollar [AUD] 澳元 6zGM[2  
Australian Options Market 澳大利亚期权市场 9Un3La8PX  
Australian Securities Commission 澳洲证券事务监察委员会 `qnNEJL,  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 YgN:$+g5  
Australian Stock Exchange 澳大利亚证券交易所 w>]?gN?8Fe  
Austrian Schilling [ATS] 奥地利先令 eA$wJ$*   
authentication 认证;鉴证 PDEeb.(.  
authority to purchase 委托购买证;委购书 !&n'1gJ)kd  
authorization 认可;核准;授权;授权书 o JLpFL  
authorization by direction 指示授权 {vf"`#Q9  
authorization by instruction 指令授权 `~hB-Z5dI  
authorization by warrant 令状授权 /7)l22<  
authorization of unit trust 单位信托的认可 :E>" z6H  
authorized agent 指定代理人 HL^+:`,  
authorized capital 法定资本 tlnU2TT_f  
authorized clerk 出市员 7t@r}rC,K  
authorized dealer 认可交易商 *x;&fyR  
authorized financial institution 认可财务机构 +@ FM~q  
authorized fund 认可基金 z~S(OM@olJ  
authorized fund house 获授权的基金公司;认可基金公司 b85r=tm   
authorized institution 认可机构 zB?} {@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 p:GB"e9>H  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 b3Uw"{p  
authorized insurer 获授权保险人;获认可承保人 {-T}"WHg7  
authorized investment 特准投资项目 C`Oc%~UkC  
authorized person 获授权人 '>wr _ f  
authorized representative 获授权代表 a%"27 n(M  
authorized share capital 法定股本 !\DlX |  
automated quotation system 自动报价系统 |\lsTY&2  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] / X #4  
自动交易系统〔香港期货交易所有限公司〕 O_M2Axm  
automatic adjustment mechanism 自动调整机制 9uNkd2 #  
automatic adjustment system 自动调整系统 kma)DW  
Automatic Clearing House 自动票据交换所 /5l"rni   
automatic exchange rates accumulation system 自动化汇率累集系统 GbLuX U  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 |A'y|/)#Z  
automatic teller machine [ATM] 自动柜员机 ~ry B*eZH  
autopay 自动转帐 G=.vo3  
available assets 可用资产 KXQ &u{[<  
available fiscal reserve 现存财政储备 7j ]d{lD  
available profit 可用利润 +4N7 _Y  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 mip2=7M|C  
average 平均;平均数;海损 -8r';zR  
average basic salary 平均基本薪金 &7i o/d\/  
average consumer expenditure 平均消费开支;一般消费开支 s?:&#  
average cost 平均成本 c,K)*HB  
average cost of land production 增辟土地平均成本 Zt;dPYq>  
average daily turnover 平均每日成交额 PLkwtDi+&  
average daily wage rate 平均每日工资率 S^Lu RF]F  
average expenditure pattern 平均开支模式 rW8.bMmM  
average growth rate 平均增长率 aw\\oN*  
average net fixed assets 固定资产平均净值 LR:v$3 G(  
average of relatives 相对价格平均数 a+U^mPe  
average price 平均价格 Em%0C@C  
average propensity to consume 平均消费倾向;一般消费倾向 CWTPf1?eB  
average propensity to save 平均储蓄倾向;一般储蓄倾向 S[2uez`  
average rate 平均率 )\q A[rTG  
average revenue 平均收入;平均收益 C V{kP8#  
average stock 平均库存;平均存货 . paA0j  
average yearly rent 平均年租 1kd\Fq^z$  
avoidance of double taxation 避免双重课税 6cF~8  
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 _|'e Az   
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