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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: 1c}LX.9K  
A share A股;甲类股份 ;>h:VnV(>(  
abatement of tax 减税;减扣免税额 bKP@-<:]  
ABN AMRO Bank N.V. 荷兰银行 G;v3kGn  
above-the-line expenditure 线上项目支出;经常预算支出 #EX NSr  
above-the-line receipt 线上项目收入;经常预算收入 yU< "tgE  
ABSA Asia Limited 南非联合亚洲有限公司 ]5j1p6;(`  
absolute change 绝对数值变更 uw9w{3]0f  
absolute expenditure 实际开支 <l"rnM%  
absolute guideline figure 绝对准则数字 fIm=^}?fwK  
absolute interest 绝对权益 W3-g]#\?  
absolute order of discharge 绝对破产解除令 }-15^2  
absolute profit margin 绝对利润幅度 JzuP A I  
absolute value 实值;绝对值 T,fDH!a  
absolutely vested interest 绝对既得权益 "BD$-]  
absorbed cost 已吸收成本;已分摊成本 lehuJgz'OO  
absorption 吸收;分摊;合并 5!}fd/}Uk  
absorption rate 吸收率;摊配率;分摊率 ;0]s:0WD0P  
ACB Finance Limited 亚洲商业财务有限公司 I vD M2q8f  
acceptable form of reciprocity 合理的互惠条件 ]ppws3*Pa  
acceptable rate 适当利率;适当汇率 ()%;s2>F  
acceptance agreement 承兑协议 &(,-:"{pNR  
acceptance for honour 参加承兑 * 4RL  
acceptor 承兑人;接受人;受票人 Xrd-/('2  
acceptor for honour 参加承兑人 T96M=?wh!  
accident insurance 意外保险 P'D'+qS  
Accident Insurance Association of Hong Kong 香港意外保险公会 %~^:[@xa*  
accident insurance scheme 意外保险计划 'w~e>$WI  
accident year basis 意外年度基准 [eO6 H2@=z  
accommodation 通融;贷款 XZ[3v9?&n  
accommodation bill 通融票据;空头票据 MFO1v%m  
accommodation party 汇票代发人 !DNk!]|  
account balance 帐户余额;帐户结余 LXx`Vk>ky  
account book 帐簿 -x2&IJ!  
account collected in advance 预收款项 %][6TZ}  
account current book 往来帐簿 t[Ywp!y[  
account of after-acquired property 事后取得的财产报告 a&s&6Q|Y  
account of defaulter 拖欠帐目 Q!v]njCIB7  
account payable 应付帐款 2RC@Fu~zaU  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 dn|OY. `|  
account receivable 应收帐款 NGOyd1$7N  
account receivable report 应收帐款报表 j`ybzG^  
account statement 结单;帐单;会计财务报表 tboc7Hor4  
account title 帐户名称;会计科目 =y WHm  
accountant's report 会计师报告 f`"@7-N  
Accountant's Report Rules 会计师报告规则 p-,(P+Np  
accounting and auditing procedure 会计与审计程序;会计与核数程序 8$y5) ~Q  
Accounting Arrangements 《会计安排》 i $;y  
accounting basis 会计基础 S# sar}-I  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]O.Z4+6w  
Accounting Circular 《会计通告》 kCZxv"Ts  
accounting class 会计类别 Swnom?t  
accounting date 记帐日期;会计结算日期 t6a$ZN;  
accounting for money 款项核算 && E)  
Accounting Officer 会计主任 +tvWp>T+  
accounting period 会计报告期;会计期 =X}s^KbI{  
accounting policy 会计政策;会计方针 TOXZl3 s5#  
accounting practice 会计惯例 fT  
accounting principle 会计准则 &VfMv'%x  
accounting record 会计记录 >XK |jPK  
accounting report 会计报告 |&0zAP"\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =%oQIx  
Accounting Society of China 中国会计学会 rhA>;9\  
accounting statement 会计报表 "%]vSr  
accounting system 会计制度;会计系统 fVx_]5jM  
accounting transaction 会计事项;帐务交易 Q2nqA1sRk  
accounting treatment 会计处理 X6k-a;  
accounting year 会计年度 2r>I,TNHl  
accretion 增值;添加 )w'GnUqWz  
accrual 应计项目;应累算数目 M5<c HE  
accrual basis 应计制;权责发生制 .[8g6:>  
accrual basis accounting 应计制会计;权责发生制会计 u$V8fus0  
accrue 应累算;应计 m vLqccL  
accrued benefit 应累算利益 N4[^!}4  
accrued charges 应计费用 `}|$eF&  
accrued cumulative preference share dividend 应累算的累积优先股股息 `as6IMqJD  
accrued expenses 应累算费用 Z }s56{!.  
accrued interest payable 应付利息;应计未付利息 4]mAV\1  
accrued interest receivable 应收利息;应计未收利息 }N%uQP#I  
accrued right 累算权益 j]bNOC2.L  
accruing profit 应累算的利润 ;Br #e1~  
accumulated fiscal reserve 累积财政储备 .l}oxWWoS  
accumulated profit 累积利润;滚存溢利 "E}38  
accumulated reserve 累积储备 l"app]uVZ  
accumulation of surplus income 累积收益盈余 SQJ }$#=  
acquired assets 既得资产 U<jAZU[L  
acquisition 收购;购置;取得 Gf y9?sa  
acquisition cost 购置成本 c},wW@SF2W  
acquisition expenses 购置费用 6 P U]I+  
acquisition of 100% interest 收购全部股权 m.2=,,r<Fq  
acquisition of control 取得控制权 %Tm8sQ)1  
acquisition of fixed assets 购置固定资产 B7ty*)i?  
acquisition of shell “买壳” q_[V9  
acquisition price 收购价 Z"Byv.yqb  
act of God 天灾 +[Zcz4\9  
acting partner 执事合伙人 ^b@&O-&s  
active market 买卖活跃的市场;交投畅旺的市场;旺市 o0\d`0-el  
active partner 积极参与的合伙人 v"J7VF2  
active trading 交投活跃 "Iwd-#;$;  
actual circulation 实际流通 i*2l4  
actual cost 实际成本 (4oO8 aBB  
actual expenditure 实际开支;实际支出 #xBh62yIuP  
actual income 实际入息;实际收入;实际收益 ~;P>}|6Y  
actual market 现货市场 8xQjJ  
actual price 现货价;实际价格 K6M_b?XekA  
actual profit 实际利润 a<d$P*I(cH  
actual quotation 实盘;实际价位;实际报价 Gn} ^BJN  
actual year basis 按实际年度计算 uPQrDr5  
actuals 实货 h&j9'  
actuarial investigation 精算调查 )R@M~d-o  
actuarial principle 精算原则 *Ph@XkhU  
actuarial report 精算师报告 UcxMA%Pw7$  
Actuarial Society of Hong Kong 香港精算学会 >nOzz0,  
actuarial valuation 精算师估值 +!Lz]@9K  
actuary 精算师 iDrQ4>  
ad referendum agreement 暂定协议;有待覆核的协定 Y4)v>&H  
ad valorem duty 从价税;按值征税 .BjnV%l7Id  
ad valorem duty system 从价税制 <Pg<F[eDM  
ad valorem fee 从价费  TDR2){I  
ad valorem tariff 从价关税 kQQhZ8Ch  
additional allowance 额外免税额 I4%25=0?  
additional amount for unexpired risk 未过期风险的额外款额 ]#t5e>o|  
additional assessable profit 补加应评税利润 p4M7BK:nf  
additional assessment 补加评税 0D:eP``  
additional commitment 额外承担 L qdz qq  
additional commitment vote 额外承担拨款 WuUT>om H  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 s ad[(|  
additional dependent parent allowance 供养父母额外免税额 :Co+haW  
additional provision 额外拨款  3JcI}w  
additional stamp duty 附加印花税 $1b x\  
additional tax 补加税罚款;补加税款 ->Bx>Y  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 !p$k<?WXc  
adjudged bankrupt 被裁定破产 F|&=\Q  
adjudicated bankrupt 裁定破产人 (X(c.Jj  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 <Z^qBM  
adjudication of bankruptcy 裁定破产;宣告破产 ztHEXM.  
adjudication of insolvency 裁定无力偿还债务 ~zD*=h2C  
adjusted actual 经调整的实数;调整后的实数 7R5!(g  
adjusted current assets 经调整的流动资产;调整后的流动资产 EGIwqci:  
adjusted figure 经调整的数字;调整后的数额 @(_f}S gfE  
adjusted liabilities 经调整的负债;调整后的负债 |?Bb{Es  
adjusted loss 经调整的亏损;调整后的亏损 aT`. e  
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 2#g4R  
adjusted profit 经调整的利润;调整后的利润 to"[r  
adjusted surplus 经调整的盈余额;调整后的盈余额 a-Ef$(i_  
adjusted value 经调整的价值;调整后的价值 z}f;_NX  
adjustment 调整;修订;理算〔保险〕 \r7gubD  
adjustment centre 调剂中心 ``* !b >)  
adjustment lag 调整过程的时间差距;调整时差 -e(,>9Q  
adjustment mechanism 调整机制 6> Ca O  
adjustment of loss 亏损调整 T^XU5qgN  
adjustment process 调整过程;调整程序 QQIU5  
adjustment range 调整幅度 :dkBr@u96O  
administered exchange rate 受管制汇率 k>mqKzT0$+  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 1?N$I}?  
administration expenses 行政费用 ]`GDZw`  
administration fee 手续费;行政费 *, RxOz2=  
administration in bankruptcy 破产管理 **L3T3$)  
administration order 遗产管理令 Imm|5-qJ  
administrator 管理人;遗产管理人 #RWHk  
administrator of the estate 遗产管理人 sksop4gu5  
admission of debt 债项承认书 z(dX<  
admission of proof 接纳债权证明 xzjG|"a[GB  
advance 放贷款项;垫付款项;预支款项;预付款项 5'hQ6i8  
advance account 暂支帐目;预付款帐户 wc7F45l4  
advance compensation 预付补偿金 *zn=l+c  
advance from shareholder 股东垫款 <=7N2t)s4  
advance pending reimbursement 预支以待日后付还 K`% I!Br  
advanced economy 先进经济体系 5*31nMP\  
advancement 预付;预付财产 cAAyyc"yJ  
advances warrant 垫款令 wc6v:,&  
advancing 贷出 Pu7cL  
adverse balance 逆差 z~+gche>  
adverse exchange 逆汇 Qpaan  
advertisement addressed to shareholders 在报章刊登的致股东通告 E+|r h-M7  
advice for collection 托收通知书 vspub^;5\  
advice of drawing 提款通知书;汇票通知书 8 y+Nl&"V  
advice of payment 付款通知  }j /r  
Advisory Committee [Securities and Futures Commission] Q($aN-   
谘询委员会〔证券及期货事务监察委员会〕 2lm{:tS  
Advisory Committee on Diversification 经济多元化谘询委员会 *2tG07kI  
affidavit 誓章;遗产申报誓章 Gaxa~?ek  
affidavit of no receipt 述明无收款的誓章 a{%]X(';  
affiliate 联号;联营公司;附属公司 Y^P'slY{%  
affiliated company 附属公司;联号;联营公司 b/g"ws_  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 l5bd);L tq  
affordability 负担能力 ^vH3 -A;*  
African Development Bank [AfDB] 非洲开发银行 ? (f44Zgm  
after-acquired property 事后取得的财产 b$Ch2Qz0q  
after-hours dealing 市后交易 6a\YD{D] _  
after-tax profit 税后盈利;税后利润;税后溢利 dx It.h   
agency agreement 代理协议 `GD>3-   
agency expenses 代理机构的开支 WCPl}7>  
agency fee 代理费 aA/.EAc7  
Agency Law 《代理法》 wBK%=7  
agent 代理人;承销人 999E0A$dkv  
agent of company 公司代理人 F6h|AF|"  
agent's fee 代理人费;经纪费 ;r}>1LhN  
aggregate 总计;总数;总体数字 3x{2Dhi  
aggregate amount 总款额;总额 FTfejk!  
aggregate assets and liabilities 总体资产与负债 U%,N"]`  
aggregate at constant price 按固定价格计算的总体数字 o) hQ]d  
aggregate demand 总需求 9BM 8  
aggregate gross position 总持仓量 &QQ8ut,;  
aggregate limit 总限额 zrJ/Fs+s  
aggregate of salaries tax 合计薪俸税 |vY0[#E8&  
aggregate performance 总体表现;总体业绩 d|8iD`sZz  
aggregate supply 总体供应 %Kq`8  
aggregate surplus 总盈余 &QL!Y{=Y6  
aggregate total 整体总额 cjel6 nj  
aggregate value 总值;合计价值 z nc'  
aggregated basis 合计基准 T)NnWEB  
aggregated net chargeable income 合计应课税入息实额 "RF<i3{S  
aggregation 合并计算;合计;总和 j7M[]/|  
aggregation of incomes of husband and wife 夫妇入息合并计算 &]?X"K  
aggregation of property 财产的总和 G$"$k=[  
agio 差价;贴水 P95A _(T=[  
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》 :W\xZ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment +#c3Y ;JP  
《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》 *Tt*\ O  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment \|}dlG  
《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》  `=h`:`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _@47h86 Q  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 $"/xi `  
agreement for a settlement 授产协议 4mY(*2:HC  
agreement for assignment 转让协议 1L=6Z2*fB4  
agreement for sale 售卖协议;买卖协议 G#pRBA^  
agreement for sale and purchase 买卖协议 r6Hdp  
agreement for the payment of interest 支付利息协议 S^Z[w|1  
agreement for the repayment of money 还款协议 0` {6~p  
agreement of reinsurance 再保险协议 F9Ag687w  
Agricultural Bank of China 中国农业银行 9w=GB?/  
air passenger departure tax 飞机乘客离境税 -&ic%0|f  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 rK\)  
airport tax 机场税 :OVre*j  
alcohol duty 酒精税 =a<};X  
alienation 让与;让渡;转让 &l=%*`On  
alimony 生活费;赡养费 M=hH:[6 &  
All Ordinaries Index [AOI] 所有普通股指数 >7VO ytc  
all risks 全险;综合险 y2U^7VrO  
All Sales Record for Stock Market 《股票市场成交报告》 wf<=r W'  
Allied Capital Resources Limited 新联财务有限公司 rK%A=Q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 '$3]U5KOwK  
allocation letter 拨款信件 exqFwmhh  
allocation of fund 分配款项;预留款项 %Hk9.1hn5  
allocation of profit 利润分配;溢利分配 YYz,sR'%|}  
allocation warrant 拨款令 'xUyGj:  
allotment 分配;配股 9;^r  
allotment notice 股份配售通知;配股通知 lKd+,<  
allotment of shares 股份分配 \P;%fN  
allowable 可获宽免;免税的 WUM&Lq k"  
allowable business loss 可扣除的营业亏损 AAr[xo iYp  
allowable expenses 可扣税的支出 $EB&]t+  
allowance 免税额;津贴;备抵;准备金 k(oHmw  
allowance for debts 债项的免税额 !c+Nf2I7S  
allowance for depreciation by wear and tear 耗损折旧免税额 V^P]QQ\ )  
allowance for funeral expenses 殡殓费的免税额 DB'd9<  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 }jQxwi)  
allowance for repairs and outgoings 修葺及支出方面的免税额 "i\rhX  
allowance to debtor 给债务人的津贴 1N_Gk&  
alteration of capital 资本更改 ) /kf  
alternate trustee 候补受托人 * ?a-m\  
amalgamation 合并 G $TLWfm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4E`y*Hmzy+  
ambit of charges 征税范围;收费范围 ] {r*Z6bs  
amended valuation 经修订的估值 |=^p`CT  
American Commodities Exchange 美国商品交易所 @{_L38. Nw  
American Express Bank Limited 美国运通银行 b3G4cO;t;  
American Stock Exchange 美国证券交易所 iINd*eXb^  
amortization 摊销 Ny@CP}  
amount due from banks 存放银行同业的款项 G`B e~NU  
amount due from banks abroad 存放海外银行同业的款项 ;/ iBP2  
amount due from holding companies 控股公司欠款 lw4#xH-?  
amount due from local banks 存放本港银行同业的款项  fWx %?J  
amount due to banks 银行同业的存款 hE41$9?TJ  
amount due to banks abroad 海外银行同业的存款 5U&b")3IT!  
amount due to holding companies 控股公司存款 oh k.;  
amount due to local banks 本港银行同业的存款 !1tHg Z2\  
amount due to outport banks 外埠银行同业的存款 }7>r,  
amount for note issue 发行纸币的款额 fb7Gy  
amount of bond 担保契据的款额 0UEEvD5  
amount of consideration 代价款额 v)*/E'Cr*  
amount of contribution 供款数额 lLO|,  
amount of indebtedness 负债款额 J6eF7 fa  
amount of principal of the loan 贷款本金额 ]xlV;m  
amount of rates chargeable 应征差饷数额 b]'Uv8fbF  
amount of share capital 股本额 *{qW7x.6h  
amount of sums assured 承保款额 E880X<V)>  
amount of variation 变动幅度 e6C;A]T2E  
amount of vote 拨款数额 @)A)cBv#  
amount payable 应付款额 zI5 #'<n  
amount receivable 应收款额 Zl69d4vG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?MT V!i0  
analysis 分析 O,`#h*{N  
ancillary risk 附属风险 9E/{HNkf  
annual account 周年帐目;周年帐目报表;年度决算;年结 B? $9M9  
annual accounting date 年结日期 *C81DQ  
annual allowance 每年免税额;年积金;年度津贴;年津 $4^cbk  
annual balance 年度余额 =IQ+9Fl2  
annual disposable income 每年可动用收入 q6 h'=By  
annual estimates 周年预算 ~c&ygL3  
annual fee 年费 3;@/`Z_\lt  
annual general meeting 周年大会 'OI Ol  
annual growth rate 年增率;每年增长率 !}Sf?n P#  
annual long-term supplement 长期个案每年补助金 >wz& {9ni  
annual pensionable emolument 可供计算退休金的年薪 tC0:w,C)  
annual report 年报 p^|IN'lx,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Mu,}?%  
annual return 周年报表;周年申报表;每年报税表格 !_Z\K$Ns  
Annual Return Rules 《周年报表规则》 S]E1+,-*  
annual review of consumer prices 每年消费物价回顾 `0 .<  
annual roll-forward basis 逐年延展方式 i6L>,^Dg  
annual salary 年薪 zn| S3c  
annual statement 年度报表;年度决算表 gnjh=anVX1  
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 b&AGVWhh  
annuitant 年金受益人  `mar-r_m  
annuity 年金 `SdvX n  
annuity contract 年金合约 Aofk<O!M  
annuity on human life 人寿年金 f tS^|%p  
antecedent debt 先前的债项 @>Y.s6a  
ante-dated cheque 倒填日期支票 : +Na8\d  
anticipated expenditure 预期开支 DQC=f8  
anticipated net profit 预期纯利 G:$Ta6=  
anticipated revenue 预期收入 Lnin;0~{  
anti-inflation measure 反通货膨胀措施 T r|B:)X  
anti-inflationary stance 反通货膨胀立场 ~HWH2g  
apparent deficit 表面赤字 q]%eLfC(  
apparent financial solvency 表面偿债能力 9 7 Oi}   
apparent partner 表面合伙人 PtH>I,/  
application for personal assessment 个人入息课税申请书 f{ ;L"*L  
application of fund 资金应用 ,$"*X-1  
application to release as liquidator and to destruct the books of accounts and documents =Q\z*.5j.  
申请免除清盘人职务及毁灭帐簿与文件 Rra3)i`*  
appointed actuary 委任精算师 =L,s6J8_'  
appointed auditor 委任核数师;委任审计师 i2. +E&3v  
appointed trustee 委任的受托人 %gK@ R3p  
appointer 委任人 !GB\-(  
apportioned pro rata 按比例分摊 > -P UY  
apportionment 分配;分摊 (v<l9}!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &I8Q'  
apportionment formula 分摊方程式 L5(7;  
apportionment of estate duty 遗产税的分摊 RO>3U2  
appraisal 估价;评估 uY{zZ4iw  
appreciable growth 可观增长 }BTK+Tk8  
appreciable impact 显着影响 0;Lt  
appreciable increase 可观增长 ,8=`Y9#  
appreciation 增值;升值 /WvF}y  
appreciation against other currencies 相对其他货币升值 ['<Q402:.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1(S0hm[ov  
appreciation tax 增值税 N4]Sp v  
appropriation 拨款;拨用;拨付 %2H0JXKa,  
appropriation account 拨款帐目 ?8ZOiY(  
Appropriation Bill 拨款法案 #b u]@/  
appropriation-in-aid system 补助拨款办法 <OX_6d*@  
approved assets 核准资产 ( (.b&  
approved basket stock 认可一篮子证券 OvL@@SX |  
approved budget 核准预算 9T`$gAI  
approved charitable donation 认可慈善捐款 9%+Nzo(Fd  
approved charitable institution 认可慈善机构 vBP 5n  
approved currency 核准货币;认可货币 Sn6cwf9.s  
approved estimates 核准预算 DC9\Sp?  
approved estimates of expenditure 核准开支预算 <1t.f}}uX  
approved overseas insurer 核准海外保险人 T0:%,o  
approved overseas trust company 核准海外信托公司 d@sAB1:  
approved pooled investment fund 核准汇集投资基金 }XOTK^YA  
approved provident fund scheme 认可公积金计划 ??\1eo2gB  
approved provision 核准拨款 41-u*$   
approved redeemable share 核准可赎回股份 g0Rny  
approved regional stock 认可地区性证券 ua!i3]18  
approved retirement scheme 认可退休金计划 !p:kEIZ)y  
approved subordinated loan 核准附属贷款 Ge'[AhA  
arbitrage 套戥;套汇;套利 ((& y:{?G  
arbitrageur 套戥者;套汇者 QcW6o,  
arbitrary amount 临时款项 mP!=&u fcU  
arrangement 措施;安排;协定 .|$:%"O&X  
arrears 欠款 Fe r&X  
arrears of pay 欠付薪酬 SRU }-  
arrears of revenue 逾期未收税款;逾期未收的帐项 }da}vR"iL  
articles of association 组织章程;组织细则;组织章程细则 Eo\pNz#)  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 )$EmKOTt:  
ascertainment of profit 确定利润 5|nT5oS  
"Asia Clear" “亚洲结算系统” 6_G[&   
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 yj:<3_-C*  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 /$z(BX/  
Asian Development Fund [ADF] 亚洲发展基金 xE$>;30b_  
Asian dollar bond 亚洲美元债券 L=7Y~aL=  
Asian dollar market 亚洲美元市场 y cT@ D/  
Asian dollar rate 亚洲美元利率 L<7KmN4VX  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 -0I]Sm;$  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Rcn6puZt  
asked price 沽盘;喊价;索价;卖方报价 UFE# J  
assessable income 应评税入息 Q1Jw7R#?l  
assessable loss 应评税亏损 "b~-`ni  
assessable profit 应评税利润 Gy]ZYo(  
assessable value 应评税值 hFW{qWP  
assessed profit 估定利润 [:hTwBRF  
assessed value 经评估价值 sKg IKYG}T  
assessment 评税;评定;估价;评税单 Oax6_kmOj  
assessment number 评税编号;估价编号 pr=f6~Z-y  
assessment of additional tax 补加税评税 ;7:_:o[.  
assessment of performance 业绩评估;实绩评价 !~j-5+DI  
Assessor 评税主任 \GF 9;N}V  
asset price bubbles 资产价格泡沫 (BT{\|,V_m  
asset-backed securities 具资产保证的证券 o4.?m6d  
assets accretion 资产增值 7>-"r*W +z  
assets and liabilities 资产与负债 3rxB]-  
assets betterment statement 资产递增表;资产改进表 bZ5cKQ\6  
assets lending 实物放款;有抵押贷款 6E^h#Ozl 9  
assets of the company passing on the death 死者去世时转移的公司资产  BN_I#8r  
assets pledged as security for liabilities 用作负债抵押的资产 nB|m!fi<  
assets portfolio 资产投资组合 jqzG=/0~{  
assets price 资产价格 6"o,)e/z  
assets quality 资产质素 De<kkR{4  
assets realization 资产变现 'DhH:PR  
assets refinancing arrangement 资产再集资安排 kndN} Vq  
assets securitization 资产证券化 >D\jyd$wh&  
assets situated outside Hong Kong 在香港以外地方的资产 mXSs:FqE!  
assets stripping 削减资产;拆卖资产 Il4R R  
assets value 资产值 %&iY5A  
assignee 承让人 ["u:_2!4P  
assignment 转让;转让书;转让契 j}`XF?2D  
assignment of interest 权益转让 <rKfL`8p  
assignment of letters patent and trade mark 专利证书及商标转让 FjU -t/  
assignment of property 物业转让;物业转让书 a>o]garB+  
assignment right 转让权 WC7ltw2  
assignor 转让人 MnPk+eNJm  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 yq=rv$.s  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 |34M.YjA  
associate member 附属会员 5/E7@h ,  
associated body corporate 相联法人团体 E,}(jAq7  
associated company 相联公司;联属公司 nOm-Yb+F  
associated corporation 相联法团 V [#$Sz[G  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 8[B0[2O  
公认会计师公会〔英国〕 BO%aCK&  
Association of Futures Exchange Brokers 香港期货经纪协会 Y& p ~8  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 w(N$$  
association of underwriters 承保人组织 #xoFcjRE  
assumption of control 接管 gebDNl\Y2  
assurance 担保;保险;转易;转易书 EyDH -}Y  
assurance of interest 权益的转易 xf7_|l  
at 19XX price 按一九XX年价格计算 nB9(y4  
at a discount 按赔价计算;按贴水价格计算;打折扣 SZVAf|]Yg  
at a premium 按溢价计算;按升水价格计算 xbNL <3"a  
at call 通知付款;按通知 -+HD5Hc  
at constant market price 按固定市价计算 )JXlPU  
at constant price 按固定价格计算 c}G\F$  
at cost 按成本计算 =M],5<2;  
at current market price 按当时市价计算;按现时市价计算 5OM*NT t  
at current price 按当时价格计算;按现时价格计算 '89nyx&W  
at factor cost 按要素成本计算;按生产要素成本计算 .At^b4#(  
at money-of-the-day price 按付款当日价格计算 qa>H@`P  
at or better 按指定或较佳价位〔买卖指令〕 ~(x"Y\PEu  
at par 按面值计算;平价 EEp~\^ -  
at sight 见票即付 ra|Ku!  
at the close 按收市盘 3 +WmM4|  
at the opening 按开市盘 dr gCr:Gf  
attestation 见证;见证条款 x:E:~h[.^  
at-the-money option 平价期权 }8Yu"P${Y  
attorney 受权人;受托代表人 nrM_ay  
attornment 新拥有人承认书 'E)g )@^  
attributable profit 可归属利润 i `7(5L~`  
attributable share value 可归属股份价值 v\G+t2{  
Auckland Stock Exchange 奥克兰证券交易所 |ERf3  
auction 拍卖 c>b{/92%  
auctioneer 拍卖商 2u%YRrp  
audit 审计;核数 :soR7oHZ  
Audit Commission 审计署 iO dk)  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] M `49ydh&  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 *3A)s O  
audit review 帐目审查 6R|^IPOGp  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5_[we1$P  
audited account 审计帐目;经审计的帐目 3{{Ew}kZm  
audited annual account 经审计的周年帐目 G0lg5iA<fC  
audited balance sheet 经审计的资产负债表 Zq"  
auditor 核数师;核数主任;审计师 &Vy.)0  
auditor's certificate 核数师证明书;审计师证明书 ~F.kgX  
auditor's report 核数师报告;审计师报告 ZkqZO#nq C  
Aussie bond 澳元债券 Zv5vYe9Ow  
austerity budget 紧缩预算 XR+  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {lbNYjknS  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?_j]w%Hz  
Australian Dollar [AUD] 澳元 A(D3wctdr  
Australian Options Market 澳大利亚期权市场 #By~gcN  
Australian Securities Commission 澳洲证券事务监察委员会 X!|K 4Z!k  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 .c]@xoC  
Australian Stock Exchange 澳大利亚证券交易所 jL0=a.;  
Austrian Schilling [ATS] 奥地利先令 P{2j31u`  
authentication 认证;鉴证 c+ukVn`r  
authority to purchase 委托购买证;委购书 *:Uq ;)*  
authorization 认可;核准;授权;授权书 4G'-"u^g  
authorization by direction 指示授权 S#b)RpY  
authorization by instruction 指令授权 sf Zb$T J  
authorization by warrant 令状授权 >^GAfvW  
authorization of unit trust 单位信托的认可 "V <WC"  
authorized agent 指定代理人  NArr2o2  
authorized capital 法定资本 xp F(de  
authorized clerk 出市员 jk{m8YP)E  
authorized dealer 认可交易商 ddwokXx (  
authorized financial institution 认可财务机构 Lt_A&  
authorized fund 认可基金 (g3DI*Z  
authorized fund house 获授权的基金公司;认可基金公司 Ge ?Q)N  
authorized institution 认可机构 +ctJV>  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 w ,-4A o2x  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Sr>5V  
authorized insurer 获授权保险人;获认可承保人 U"535<mR  
authorized investment 特准投资项目 ]92=PA>75  
authorized person 获授权人 >rY^Un{Z  
authorized representative 获授权代表 i?D)XXB85  
authorized share capital 法定股本 |w.h97fj  
automated quotation system 自动报价系统 l}~9xa}:D|  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 42=/$V  
自动交易系统〔香港期货交易所有限公司〕 OWZ;X}x  
automatic adjustment mechanism 自动调整机制 .RpWE.C  
automatic adjustment system 自动调整系统 w"q^8"j!  
Automatic Clearing House 自动票据交换所 :_:o%  
automatic exchange rates accumulation system 自动化汇率累集系统 " ""pe+Y  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 XB<Q A>dLh  
automatic teller machine [ATM] 自动柜员机 N=j$~,yG  
autopay 自动转帐 9)$gD  
available assets 可用资产 H`nd |  
available fiscal reserve 现存财政储备 *})Np0k  
available profit 可用利润 >"[Nmx0;w  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 \xKhbpO~  
average 平均;平均数;海损 5Un)d<!7&u  
average basic salary 平均基本薪金 t[:G45].-k  
average consumer expenditure 平均消费开支;一般消费开支 %&!B2z}  
average cost 平均成本 ,VZ<r5NT  
average cost of land production 增辟土地平均成本 +@dgHDJ  
average daily turnover 平均每日成交额 w g^'oy  
average daily wage rate 平均每日工资率 = ,c!V  
average expenditure pattern 平均开支模式 -/R?D1kOq  
average growth rate 平均增长率 "DSRyD0M  
average net fixed assets 固定资产平均净值 9P*p{O{_  
average of relatives 相对价格平均数 1"No~/_  
average price 平均价格 I+rLKGZC  
average propensity to consume 平均消费倾向;一般消费倾向 H^JFPvEc  
average propensity to save 平均储蓄倾向;一般储蓄倾向 KeWIC,kq  
average rate 平均率 Ee^>Q*wahw  
average revenue 平均收入;平均收益 ^qNZ!V4T  
average stock 平均库存;平均存货 {2LG$x-N%  
average yearly rent 平均年租 r85j /YK  
avoidance of double taxation 避免双重课税 #kp +e)F  
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=V:6  
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