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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: .m.Ga|;  
A share A股;甲类股份 db@^CS[P  
abatement of tax 减税;减扣免税额 ^]Q.V  
ABN AMRO Bank N.V. 荷兰银行 %<8r`BMo  
above-the-line expenditure 线上项目支出;经常预算支出 WJ^]mpH9  
above-the-line receipt 线上项目收入;经常预算收入 EMpq+LrN  
ABSA Asia Limited 南非联合亚洲有限公司 2:<H)oB  
absolute change 绝对数值变更 JeF$ W!!{  
absolute expenditure 实际开支 h!Y##_&&4  
absolute guideline figure 绝对准则数字 3i\Np =  
absolute interest 绝对权益 |kD69 }sG  
absolute order of discharge 绝对破产解除令 3Pp+>{2_?  
absolute profit margin 绝对利润幅度 Wf-XH|j[  
absolute value 实值;绝对值 \.>7w 1p  
absolutely vested interest 绝对既得权益 zF|c3ap  
absorbed cost 已吸收成本;已分摊成本 CH q5KB98+  
absorption 吸收;分摊;合并 E~VV19Bv]/  
absorption rate 吸收率;摊配率;分摊率 *rB@[ (/  
ACB Finance Limited 亚洲商业财务有限公司 !yr4B "kz  
acceptable form of reciprocity 合理的互惠条件 f'*/IG  
acceptable rate 适当利率;适当汇率  P1)87P  
acceptance agreement 承兑协议 `P <#kt  
acceptance for honour 参加承兑 tx)$4v  
acceptor 承兑人;接受人;受票人 ya[f? 0b0  
acceptor for honour 参加承兑人 7{7Y[F0  
accident insurance 意外保险 9EY`j,{4  
Accident Insurance Association of Hong Kong 香港意外保险公会 3177R>0  
accident insurance scheme 意外保险计划 j-VwY/X  
accident year basis 意外年度基准 UZ "!lpg  
accommodation 通融;贷款 :X:s'I4J D  
accommodation bill 通融票据;空头票据 K;w2qc.+  
accommodation party 汇票代发人 @/:7G.  
account balance 帐户余额;帐户结余 /t! 5||G  
account book 帐簿 An^)K  
account collected in advance 预收款项 unKl5A[h  
account current book 往来帐簿 !\'H{,G  
account of after-acquired property 事后取得的财产报告 %3AE2"  
account of defaulter 拖欠帐目 pvb&vtp  
account payable 应付帐款 1.PN_9%  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ?\(qA+iP0  
account receivable 应收帐款 m*YfbOhs#  
account receivable report 应收帐款报表 ,k*%=TF7N  
account statement 结单;帐单;会计财务报表 FBvh7D.hV  
account title 帐户名称;会计科目 *$`N5;7'`  
accountant's report 会计师报告 ZJm$7T)V  
Accountant's Report Rules 会计师报告规则 wLb:FB2  
accounting and auditing procedure 会计与审计程序;会计与核数程序 4jGN:*kZ  
Accounting Arrangements 《会计安排》 Dr[;\/|#  
accounting basis 会计基础 5#s],h  
accounting by Official Receiver 破产管理署署长呈交的帐目 Ab>Kfr#  
Accounting Circular 《会计通告》 ]mz'(t  
accounting class 会计类别 qkz|r?R)  
accounting date 记帐日期;会计结算日期 /y|ZAN  
accounting for money 款项核算 7U?#Xi5  
Accounting Officer 会计主任 .p> ".q I  
accounting period 会计报告期;会计期 iOSt=-p  
accounting policy 会计政策;会计方针 gs=ok8w  
accounting practice 会计惯例 "C(yuVK1G  
accounting principle 会计准则 >Vg [ A  
accounting record 会计记录 fM|s,'Q1x  
accounting report 会计报告 7a^D[f0V  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `M{Ne:J  
Accounting Society of China 中国会计学会 t\'MB  
accounting statement 会计报表 [@JK|50|K  
accounting system 会计制度;会计系统 pKGhNIj$  
accounting transaction 会计事项;帐务交易 O[{/P:a  
accounting treatment 会计处理 &/-MUKN  
accounting year 会计年度 t;/uRN*.  
accretion 增值;添加 KLj=M;$:K  
accrual 应计项目;应累算数目 jSH.e?  
accrual basis 应计制;权责发生制 wa{!%qu5.R  
accrual basis accounting 应计制会计;权责发生制会计  +a%D+  
accrue 应累算;应计 {MyI3mvA  
accrued benefit 应累算利益 I/!AjB8W4  
accrued charges 应计费用 60 cQ3.e  
accrued cumulative preference share dividend 应累算的累积优先股股息 f F)M'C  
accrued expenses 应累算费用 ULBEe@ s  
accrued interest payable 应付利息;应计未付利息 =wW M\f`=  
accrued interest receivable 应收利息;应计未收利息 |=0w_)Fa]  
accrued right 累算权益 </@5>hx/  
accruing profit 应累算的利润 Kf}*Ij  
accumulated fiscal reserve 累积财政储备 43-Bx`6\  
accumulated profit 累积利润;滚存溢利 Bg[yn<) ]  
accumulated reserve 累积储备 $Dx*[.M3>  
accumulation of surplus income 累积收益盈余 b/Ma,}  
acquired assets 既得资产 z wRF-{s  
acquisition 收购;购置;取得 8 hhMuh  
acquisition cost 购置成本 &BNlMF  
acquisition expenses 购置费用 sD2,!/'  
acquisition of 100% interest 收购全部股权 v\MQ?VC  
acquisition of control 取得控制权 NZ&ZK@h}.  
acquisition of fixed assets 购置固定资产 ao=e{R)  
acquisition of shell “买壳” x?lRObHK  
acquisition price 收购价 `LLmdm 6i  
act of God 天灾 _| cSXZ|  
acting partner 执事合伙人 TQ:5@1aT  
active market 买卖活跃的市场;交投畅旺的市场;旺市 %3"3V1  
active partner 积极参与的合伙人 8 5)C7tJ-g  
active trading 交投活跃 F$jy~W_  
actual circulation 实际流通 }{j@q~w>$  
actual cost 实际成本 Mis B&Ok`k  
actual expenditure 实际开支;实际支出 nTGZ2C)c<'  
actual income 实际入息;实际收入;实际收益 DpeJx  
actual market 现货市场 rXT?w]4  
actual price 现货价;实际价格 y N9~/g  
actual profit 实际利润 MRK=\qjD  
actual quotation 实盘;实际价位;实际报价 upk+L^  
actual year basis 按实际年度计算 FN<>L0  
actuals 实货 /W-ges  
actuarial investigation 精算调查 j~V $q/7S  
actuarial principle 精算原则 l2YClK  
actuarial report 精算师报告 @mv G=:k  
Actuarial Society of Hong Kong 香港精算学会 kksffzG  
actuarial valuation 精算师估值 [! wJIy?,  
actuary 精算师 iY?#R&  
ad referendum agreement 暂定协议;有待覆核的协定 _&U#*g  
ad valorem duty 从价税;按值征税 9-q> W  
ad valorem duty system 从价税制 d$x vEm  
ad valorem fee 从价费 [tJn! cMs  
ad valorem tariff 从价关税 tU2#Z=a  
additional allowance 额外免税额 'J-a2oiM(  
additional amount for unexpired risk 未过期风险的额外款额 m;hp1VO)  
additional assessable profit 补加应评税利润 &+A78I   
additional assessment 补加评税 ks6iy}f7  
additional commitment 额外承担 n1JV)4Mv  
additional commitment vote 额外承担拨款 +se OoTKR  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 MBw;+'93qf  
additional dependent parent allowance 供养父母额外免税额 vu.?@k@  
additional provision 额外拨款 V*fv>f:Yv  
additional stamp duty 附加印花税 .w@B )f*  
additional tax 补加税罚款;补加税款 +Ek1~i.  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 9W]OtSG  
adjudged bankrupt 被裁定破产 1n}#54  
adjudicated bankrupt 裁定破产人 8> $=p4bf  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 (n: A` ]  
adjudication of bankruptcy 裁定破产;宣告破产 XNfl  
adjudication of insolvency 裁定无力偿还债务 _'1 ]CoR  
adjusted actual 经调整的实数;调整后的实数 9ZU^([@D  
adjusted current assets 经调整的流动资产;调整后的流动资产 f=Pn,.>tIz  
adjusted figure 经调整的数字;调整后的数额 _deEs5i  
adjusted liabilities 经调整的负债;调整后的负债 X$1YvYsID  
adjusted loss 经调整的亏损;调整后的亏损 ~|Ln9f-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 , .~ k  
adjusted profit 经调整的利润;调整后的利润 pjTJZhT2I  
adjusted surplus 经调整的盈余额;调整后的盈余额 gp{C89gP  
adjusted value 经调整的价值;调整后的价值 SiaW; ks  
adjustment 调整;修订;理算〔保险〕 /5"T46jD  
adjustment centre 调剂中心 $ (xdF  
adjustment lag 调整过程的时间差距;调整时差 1n&%L8]  
adjustment mechanism 调整机制 Sw"h!\c`  
adjustment of loss 亏损调整 P(2OTfGGx  
adjustment process 调整过程;调整程序 ezY^T  
adjustment range 调整幅度 RPf<-J:t  
administered exchange rate 受管制汇率 );JWrkpz  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 kSc~gJrne  
administration expenses 行政费用 x3`JC&hF,q  
administration fee 手续费;行政费 %kop's&?C  
administration in bankruptcy 破产管理 ok:L]8UN 3  
administration order 遗产管理令 z,E`+a;  
administrator 管理人;遗产管理人 3)#Nc|  
administrator of the estate 遗产管理人 #}@8(>T  
admission of debt 债项承认书 8q{|nH  
admission of proof 接纳债权证明 tu$rVwgM  
advance 放贷款项;垫付款项;预支款项;预付款项 DUl+Jqn4B  
advance account 暂支帐目;预付款帐户 [wm0a4fg  
advance compensation 预付补偿金 ik/ X!YTu*  
advance from shareholder 股东垫款 NziCN*6  
advance pending reimbursement 预支以待日后付还 3imsIBr  
advanced economy 先进经济体系 X<Cf y  
advancement 预付;预付财产 s !2Iui @  
advances warrant 垫款令 SJh~4R\  
advancing 贷出 Hd\oV^ >  
adverse balance 逆差 qwJp&6  
adverse exchange 逆汇 UjoA$A!Od;  
advertisement addressed to shareholders 在报章刊登的致股东通告 (BxmV1  
advice for collection 托收通知书 G'}N?8s1  
advice of drawing 提款通知书;汇票通知书 dL'oKh,  
advice of payment 付款通知 |?{V-L  
Advisory Committee [Securities and Futures Commission] d_pIB@J  
谘询委员会〔证券及期货事务监察委员会〕 .*9u_2<  
Advisory Committee on Diversification 经济多元化谘询委员会 ,"gPd!HD (  
affidavit 誓章;遗产申报誓章 eIF6f& F  
affidavit of no receipt 述明无收款的誓章 >lQa"F=  
affiliate 联号;联营公司;附属公司 D]*|Zmr+}  
affiliated company 附属公司;联号;联营公司 }i^|.VZZ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 VY8cy2  
affordability 负担能力 Cm%I/4  
African Development Bank [AfDB] 非洲开发银行 ]>Z9K@  
after-acquired property 事后取得的财产 ||wi4T P  
after-hours dealing 市后交易 BLaNS4e  
after-tax profit 税后盈利;税后利润;税后溢利 n-jPb064  
agency agreement 代理协议 ,vf#e= Z  
agency expenses 代理机构的开支 /J_ ],KdU  
agency fee 代理费 zT6nC5E  
Agency Law 《代理法》 C,eP!_O  
agent 代理人;承销人 nr -< mQ  
agent of company 公司代理人 !DSm[Z1  
agent's fee 代理人费;经纪费 S#8)N`  
aggregate 总计;总数;总体数字 D QxuV1  
aggregate amount 总款额;总额 - QY<o|  
aggregate assets and liabilities 总体资产与负债 W]7<PL*u  
aggregate at constant price 按固定价格计算的总体数字 i\/'w]  
aggregate demand 总需求 zz(|V  
aggregate gross position 总持仓量 RnRUJNlaG  
aggregate limit 总限额 ak| VnNa]  
aggregate of salaries tax 合计薪俸税 K/N{F\  
aggregate performance 总体表现;总体业绩 =:w,wI.  
aggregate supply 总体供应 F_R\  
aggregate surplus 总盈余 i6n,N)%H  
aggregate total 整体总额 j|Vl\Z&o)  
aggregate value 总值;合计价值 "h[)5V{  
aggregated basis 合计基准 1`L.$T,1!  
aggregated net chargeable income 合计应课税入息实额 $"|r7n5[  
aggregation 合并计算;合计;总和 m^qFaf)6  
aggregation of incomes of husband and wife 夫妇入息合并计算 K`9~#Zx$  
aggregation of property 财产的总和 =_C&lc"  
agio 差价;贴水 4D<C;>*/b  
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》 O<L=N-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment U*Y]cohh  
《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》 2/V%jS[4#y  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *aM7d>nG5  
《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》 Zv9JkY=+@  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 9XDSL[[  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 @M<qz\ [  
agreement for a settlement 授产协议 =6:9y}~  
agreement for assignment 转让协议 Ym\<@[3+!  
agreement for sale 售卖协议;买卖协议 !\1)?&y9j  
agreement for sale and purchase 买卖协议 2[pOGc$  
agreement for the payment of interest 支付利息协议 2>k*9kyp  
agreement for the repayment of money 还款协议 25vjn 1$sW  
agreement of reinsurance 再保险协议 98 5h]KQ  
Agricultural Bank of China 中国农业银行 v.C  
air passenger departure tax 飞机乘客离境税 RDHK'PGA  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 H{5,  -x  
airport tax 机场税 <2 [vR|Q*  
alcohol duty 酒精税 obF|;fwPnR  
alienation 让与;让渡;转让 A~nqSe  
alimony 生活费;赡养费 :P2!& W  
All Ordinaries Index [AOI] 所有普通股指数 <^5$))r  
all risks 全险;综合险 p\;8?x  
All Sales Record for Stock Market 《股票市场成交报告》 3]JJCaf  
Allied Capital Resources Limited 新联财务有限公司 ."BXA8c;A  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 juF=ZW%i  
allocation letter 拨款信件 5&EBU l}  
allocation of fund 分配款项;预留款项 d-Z2-89K  
allocation of profit 利润分配;溢利分配 +VW8{=$  
allocation warrant 拨款令 jG{?>^  
allotment 分配;配股 08^f|K  
allotment notice 股份配售通知;配股通知 `!I/6d?A  
allotment of shares 股份分配 rBQ<5.  
allowable 可获宽免;免税的 U@yhFj_y  
allowable business loss 可扣除的营业亏损 ~%h )G#N  
allowable expenses 可扣税的支出 |?^qs nB  
allowance 免税额;津贴;备抵;准备金 l"dXL"h  
allowance for debts 债项的免税额 c\rP -"C  
allowance for depreciation by wear and tear 耗损折旧免税额 ,@;|+C  
allowance for funeral expenses 殡殓费的免税额 4<UAT|L^`  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 qCrpc=  
allowance for repairs and outgoings 修葺及支出方面的免税额 lv!j  
allowance to debtor 给债务人的津贴 T>(X`(  
alteration of capital 资本更改 &)tv4L&  
alternate trustee 候补受托人 ,GVX1B?  
amalgamation 合并 l%mp49<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >S}X)4  
ambit of charges 征税范围;收费范围 #Ox@[Z1I  
amended valuation 经修订的估值 Pb T2- F_  
American Commodities Exchange 美国商品交易所 $X Uck[  
American Express Bank Limited 美国运通银行 V 1d#7rP  
American Stock Exchange 美国证券交易所 U.~G{H`G,u  
amortization 摊销 s Y1@~v  
amount due from banks 存放银行同业的款项 s=jH1^  
amount due from banks abroad 存放海外银行同业的款项 ZaY|v-  
amount due from holding companies 控股公司欠款 9"S iHp\)  
amount due from local banks 存放本港银行同业的款项 f!YlYk5  
amount due to banks 银行同业的存款 &P}t<;  
amount due to banks abroad 海外银行同业的存款 |+HJ>xA4I  
amount due to holding companies 控股公司存款 7z3tDE[#  
amount due to local banks 本港银行同业的存款 _qf~ hhi  
amount due to outport banks 外埠银行同业的存款 3p HI+a  
amount for note issue 发行纸币的款额 N3#^Ifn[  
amount of bond 担保契据的款额 3D@3jyo:  
amount of consideration 代价款额 c9jS !uDMK  
amount of contribution 供款数额 p JF 9Z  
amount of indebtedness 负债款额 [75?cQD  
amount of principal of the loan 贷款本金额 Yh!k uS#<  
amount of rates chargeable 应征差饷数额 dB#c$1  
amount of share capital 股本额 BH}Cx[n?~  
amount of sums assured 承保款额 "eTALRL'o  
amount of variation 变动幅度 cj GN=|`u  
amount of vote 拨款数额 %4M,f.[e  
amount payable 应付款额 5 Slz ^@n  
amount receivable 应收款额 O[U`(A:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @.k^ 8hc  
analysis 分析 X8*~Cf73u  
ancillary risk 附属风险 F~rl24F  
annual account 周年帐目;周年帐目报表;年度决算;年结 Y$,~"$su|  
annual accounting date 年结日期 v36Z*I6)5  
annual allowance 每年免税额;年积金;年度津贴;年津 x 4LPrF1  
annual balance 年度余额  ^ b5+A6?  
annual disposable income 每年可动用收入 Z5U\>7@&8  
annual estimates 周年预算 G^h:#T  
annual fee 年费 g^|R;s{  
annual general meeting 周年大会 +Z_VF30pa  
annual growth rate 年增率;每年增长率 alzdYiGf  
annual long-term supplement 长期个案每年补助金 G~&8/ s  
annual pensionable emolument 可供计算退休金的年薪 58HAl_8W  
annual report 年报 =IX-n$d`>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 J{a9pr6  
annual return 周年报表;周年申报表;每年报税表格 =c,7uB  
Annual Return Rules 《周年报表规则》 D{7^y>8_Y-  
annual review of consumer prices 每年消费物价回顾 *wJz0ex7R/  
annual roll-forward basis 逐年延展方式 SnUR?k1  
annual salary 年薪 eF7I 5k4  
annual statement 年度报表;年度决算表 mc2uI-W  
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 E+<GsN]  
annuitant 年金受益人 _XY(Qd  
annuity 年金 cQd?,B3#F  
annuity contract 年金合约 *v8daF  
annuity on human life 人寿年金 MK Sw  
antecedent debt 先前的债项 lq3D!+ m  
ante-dated cheque 倒填日期支票 )AcevEHB  
anticipated expenditure 预期开支 Qp:m=f6@  
anticipated net profit 预期纯利 (4q/LuP^d  
anticipated revenue 预期收入 j$6Q]5KdoS  
anti-inflation measure 反通货膨胀措施 ,2FI?}+R  
anti-inflationary stance 反通货膨胀立场 t&x\@p9  
apparent deficit 表面赤字 =Sr<d|\O  
apparent financial solvency 表面偿债能力 M(\{U"%@?  
apparent partner 表面合伙人 6)i>qz).  
application for personal assessment 个人入息课税申请书 o>+mw|{  
application of fund 资金应用 Bnwq!i!M  
application to release as liquidator and to destruct the books of accounts and documents JP( tf+  
申请免除清盘人职务及毁灭帐簿与文件 ;C1#[U1Uy  
appointed actuary 委任精算师 RiQg]3oY  
appointed auditor 委任核数师;委任审计师 /|&4&$  
appointed trustee 委任的受托人 >tMI%r  
appointer 委任人 <9xr? i=  
apportioned pro rata 按比例分摊 1Lje.%(E.  
apportionment 分配;分摊 dSTyx#o  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 wRK27=\z  
apportionment formula 分摊方程式 m&q0 _nay  
apportionment of estate duty 遗产税的分摊 |XNw&X1VF  
appraisal 估价;评估 47{5{/B-  
appreciable growth 可观增长 {/5aF_0D.  
appreciable impact 显着影响 ra^%__N}  
appreciable increase 可观增长 Ax=)J{4v  
appreciation 增值;升值 }z9v*C  
appreciation against other currencies 相对其他货币升值 F+BCzsm7$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @}PX:*c  
appreciation tax 增值税 eAP 8!  
appropriation 拨款;拨用;拨付 z"QtP[_m  
appropriation account 拨款帐目 uxKO"  
Appropriation Bill 拨款法案 Z'5&N5hx  
appropriation-in-aid system 补助拨款办法 I!kR:Z  
approved assets 核准资产 RZnmia  
approved basket stock 认可一篮子证券 Jwj=a1I 53  
approved budget 核准预算 3gJZlH5IR  
approved charitable donation 认可慈善捐款 bV'r9&[_6  
approved charitable institution 认可慈善机构 !RwhVaSh  
approved currency 核准货币;认可货币 y.8nzlkE{  
approved estimates 核准预算 y#`;[!  
approved estimates of expenditure 核准开支预算 WH7UJCQ  
approved overseas insurer 核准海外保险人 {LA?v& b'  
approved overseas trust company 核准海外信托公司 a!u5}[{  
approved pooled investment fund 核准汇集投资基金 R@Gll60  
approved provident fund scheme 认可公积金计划 H!"TS-s`  
approved provision 核准拨款 qZV|}M>P)  
approved redeemable share 核准可赎回股份 hc0$mit  
approved regional stock 认可地区性证券 )ryP K"V  
approved retirement scheme 认可退休金计划 C}jrx^u>  
approved subordinated loan 核准附属贷款 #^aa&*<D_  
arbitrage 套戥;套汇;套利 b9T6JS j  
arbitrageur 套戥者;套汇者 DYIp2-K  
arbitrary amount 临时款项 hz<TjWXv'  
arrangement 措施;安排;协定 : #n>Q1}x  
arrears 欠款 Tw*p^rU  
arrears of pay 欠付薪酬 {<}Hut:a  
arrears of revenue 逾期未收税款;逾期未收的帐项 \WdSj  
articles of association 组织章程;组织细则;组织章程细则 x\:KfYr4Y;  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 br k*;  
ascertainment of profit 确定利润 ~d\V>  
"Asia Clear" “亚洲结算系统” 1BEc"  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 C+`V?rp=s  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 &0G9v  
Asian Development Fund [ADF] 亚洲发展基金 EX, {1^h  
Asian dollar bond 亚洲美元债券 -,g.39u  
Asian dollar market 亚洲美元市场 .YB/7-%M[  
Asian dollar rate 亚洲美元利率 .rwW5"RPq  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Nq9M$Nt]  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 6r@>n_6LY  
asked price 沽盘;喊价;索价;卖方报价 /<+`4n  
assessable income 应评税入息 cAVdH{$"  
assessable loss 应评税亏损 lMg#zT!?  
assessable profit 应评税利润 $txF|Fj]^A  
assessable value 应评税值 uz$p'Q  
assessed profit 估定利润 ^k^?>h  
assessed value 经评估价值 EDnZ/)6Gg  
assessment 评税;评定;估价;评税单 fF#Fc&B  
assessment number 评税编号;估价编号 ;GOu'34j  
assessment of additional tax 补加税评税 [C;Neslo  
assessment of performance 业绩评估;实绩评价 XUUP#<,s  
Assessor 评税主任 BjTgZ98J  
asset price bubbles 资产价格泡沫 8~RJnwF^  
asset-backed securities 具资产保证的证券 H*f2fyC1\  
assets accretion 资产增值 /e|qyWs  
assets and liabilities 资产与负债 4 540Lw'A  
assets betterment statement 资产递增表;资产改进表 ${wp}<u_  
assets lending 实物放款;有抵押贷款 RDy&i  
assets of the company passing on the death 死者去世时转移的公司资产 xA-?pLt "G  
assets pledged as security for liabilities 用作负债抵押的资产 2_M+o]Z^  
assets portfolio 资产投资组合 9OY ao  
assets price 资产价格 x7i<dg&  
assets quality 资产质素 ]Z85%q^`  
assets realization 资产变现 @}{uibLD\  
assets refinancing arrangement 资产再集资安排 .O#7X  
assets securitization 资产证券化 ouFKqRs;  
assets situated outside Hong Kong 在香港以外地方的资产 Hmx.BBz  
assets stripping 削减资产;拆卖资产 I=P<RG7j)  
assets value 资产值 dmLx$8  
assignee 承让人 !yq98I'  
assignment 转让;转让书;转让契 /P]N40_@  
assignment of interest 权益转让 CM[83>  
assignment of letters patent and trade mark 专利证书及商标转让 4"!kCUB  
assignment of property 物业转让;物业转让书 B J I N  
assignment right 转让权 2:nI4S  
assignor 转让人 w5/6+@}  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 >w.%KVBJ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Z6Kp-z(l3  
associate member 附属会员 >*!^pbZfX  
associated body corporate 相联法人团体 mU]^PC2[  
associated company 相联公司;联属公司 A9"!=/~  
associated corporation 相联法团 ^\J-LU|"B  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] GY0OVAW6'c  
公认会计师公会〔英国〕 R2 J A(Hn  
Association of Futures Exchange Brokers 香港期货经纪协会 = 8y,7u)  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 0E (G1o'  
association of underwriters 承保人组织 &0%B3  
assumption of control 接管 ORWi+H|  
assurance 担保;保险;转易;转易书 ]A#:Uc5  
assurance of interest 权益的转易 MOp "kA  
at 19XX price 按一九XX年价格计算 W_3BL]^=  
at a discount 按赔价计算;按贴水价格计算;打折扣 &_hEM~{  
at a premium 按溢价计算;按升水价格计算 E_Y!in 70  
at call 通知付款;按通知 (FgX9SV]p9  
at constant market price 按固定市价计算 MpJ<.|h  
at constant price 按固定价格计算 ,7k1n{C)  
at cost 按成本计算 aU[!*n 4Ux  
at current market price 按当时市价计算;按现时市价计算 rw gj]  
at current price 按当时价格计算;按现时价格计算 + DE/DR:  
at factor cost 按要素成本计算;按生产要素成本计算 8xh x*A  
at money-of-the-day price 按付款当日价格计算 A2A_F|f  
at or better 按指定或较佳价位〔买卖指令〕 v.u 5%  
at par 按面值计算;平价 e+VE FWz  
at sight 见票即付 fM*?i"j;Y  
at the close 按收市盘 G8/q&6f_  
at the opening 按开市盘 \$ss  
attestation 见证;见证条款 8_S| 8RW(  
at-the-money option 平价期权 .j**>&7L  
attorney 受权人;受托代表人 elpTak@  
attornment 新拥有人承认书 /_Ku:?{  
attributable profit 可归属利润 {{gt>"D,  
attributable share value 可归属股份价值 T-/3 A%v  
Auckland Stock Exchange 奥克兰证券交易所 FCKyKn  
auction 拍卖 =20 +(<  
auctioneer 拍卖商 gOah5*Lj  
audit 审计;核数 Vx> Q  
Audit Commission 审计署 Ip)u6We>I  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] K~S*<?  
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〕 *n[B Bz  
audit review 帐目审查 7^LCP*  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 CQrP%}`r  
audited account 审计帐目;经审计的帐目 ~ L>M-D4o  
audited annual account 经审计的周年帐目 h%4UeL &F  
audited balance sheet 经审计的资产负债表 ;#0$iE  
auditor 核数师;核数主任;审计师 D.x8=|;  
auditor's certificate 核数师证明书;审计师证明书 gNA!)}m\  
auditor's report 核数师报告;审计师报告 S'NLj(  
Aussie bond 澳元债券 ]IeLKcn  
austerity budget 紧缩预算 gMkSl8[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 UK*v\TMv  
Australia All Ordinaries Index 澳洲所有普通股票指数 4*5e0:O  
Australian Dollar [AUD] 澳元 "Ehh9 m1&  
Australian Options Market 澳大利亚期权市场 U0{)goN.  
Australian Securities Commission 澳洲证券事务监察委员会 %^nNt:N0  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \+l_H4\`K  
Australian Stock Exchange 澳大利亚证券交易所 iDhC_F|  
Austrian Schilling [ATS] 奥地利先令 DQ c\[Gq&  
authentication 认证;鉴证 LXhR"PWZM\  
authority to purchase 委托购买证;委购书 s@y;b0$gk  
authorization 认可;核准;授权;授权书 oayu*a.  
authorization by direction 指示授权 W|uRQA`  
authorization by instruction 指令授权 uwZ,l-6T  
authorization by warrant 令状授权 <o*b6 m%  
authorization of unit trust 单位信托的认可 6-J}ZfGj  
authorized agent 指定代理人 ^Qn:#O9  
authorized capital 法定资本 Y%- !%|  
authorized clerk 出市员 H270)Cwn+  
authorized dealer 认可交易商 n~}[/ly  
authorized financial institution 认可财务机构 k)X\z@I'  
authorized fund 认可基金 U,61 3G  
authorized fund house 获授权的基金公司;认可基金公司 nKnrh]hX  
authorized institution 认可机构 eMmNQRmH  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 #d/T7c#  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 M*Ej*#  
authorized insurer 获授权保险人;获认可承保人 "+wkruC  
authorized investment 特准投资项目 S?C.:  
authorized person 获授权人 )|k#cT{=M  
authorized representative 获授权代表 UwF-*(#41  
authorized share capital 法定股本 X  u HR  
automated quotation system 自动报价系统 Wi>m}^}9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] %N`_g' r!  
自动交易系统〔香港期货交易所有限公司〕 z9g6%RbwX  
automatic adjustment mechanism 自动调整机制 g0}jE%)  
automatic adjustment system 自动调整系统 {x_cgsn  
Automatic Clearing House 自动票据交换所 ',t*:GBZCf  
automatic exchange rates accumulation system 自动化汇率累集系统 ZZTf/s*  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 {2D|,yH=  
automatic teller machine [ATM] 自动柜员机 X#ud5h  
autopay 自动转帐 v>Kh5H5e~  
available assets 可用资产 )cZHBG.0H  
available fiscal reserve 现存财政储备 pL`Q+}c}  
available profit 可用利润 -;&I S  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ZX1/6|_  
average 平均;平均数;海损 bj6Yz,g F  
average basic salary 平均基本薪金 }Bsh!3D<.  
average consumer expenditure 平均消费开支;一般消费开支 lBs-u h  
average cost 平均成本 X"r.*fb;N  
average cost of land production 增辟土地平均成本 YZSQOLN{  
average daily turnover 平均每日成交额 Ldv,(ZV,<  
average daily wage rate 平均每日工资率 o$+R  
average expenditure pattern 平均开支模式 -1v9  
average growth rate 平均增长率 r Dlu&  
average net fixed assets 固定资产平均净值 g}gGm[1SUo  
average of relatives 相对价格平均数 m{X{h4t  
average price 平均价格 S<cz2FlV  
average propensity to consume 平均消费倾向;一般消费倾向 0j6b5<Gpc*  
average propensity to save 平均储蓄倾向;一般储蓄倾向 #\QW <I#/  
average rate 平均率 !k*B-@F  
average revenue 平均收入;平均收益 _5~|z$GW  
average stock 平均库存;平均存货 Kl%[fjI)  
average yearly rent 平均年租 5p S$rf  
avoidance of double taxation 避免双重课税 pUF JQ*  
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 #0uu19+}  
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