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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: tLGNYW!K  
A share A股;甲类股份 , .uI>  
abatement of tax 减税;减扣免税额 :U'Oc3l#Y  
ABN AMRO Bank N.V. 荷兰银行 S$nEflcz  
above-the-line expenditure 线上项目支出;经常预算支出 U{3Pk0rZ  
above-the-line receipt 线上项目收入;经常预算收入 F\+!\b*lP  
ABSA Asia Limited 南非联合亚洲有限公司 H$)otDOE  
absolute change 绝对数值变更 pA@BW:#  
absolute expenditure 实际开支 (gUxS.zU  
absolute guideline figure 绝对准则数字 q&: t$tSS  
absolute interest 绝对权益 5g phza  
absolute order of discharge 绝对破产解除令 5Yx 7Q:D  
absolute profit margin 绝对利润幅度 ~*RBMHs  
absolute value 实值;绝对值 G2FD'Sf  
absolutely vested interest 绝对既得权益 DA/ \[w?J  
absorbed cost 已吸收成本;已分摊成本 K1-y[pS]E  
absorption 吸收;分摊;合并 Fr,b5 M<L7  
absorption rate 吸收率;摊配率;分摊率 Cvtz&dH  
ACB Finance Limited 亚洲商业财务有限公司 IjRUL/\=  
acceptable form of reciprocity 合理的互惠条件 r} a,  
acceptable rate 适当利率;适当汇率 ;VPYWss  
acceptance agreement 承兑协议 c.;<+dYsm*  
acceptance for honour 参加承兑 v`~egE17  
acceptor 承兑人;接受人;受票人 iiV'-!3w  
acceptor for honour 参加承兑人 `FIS2sl/  
accident insurance 意外保险 x7c#kU2A&Z  
Accident Insurance Association of Hong Kong 香港意外保险公会 !]!J"!xg*  
accident insurance scheme 意外保险计划 7^Y`'~Y^  
accident year basis 意外年度基准 [J43]  
accommodation 通融;贷款 v c b}Gk  
accommodation bill 通融票据;空头票据 V%n7 h&\%  
accommodation party 汇票代发人 ^ V8?6E  
account balance 帐户余额;帐户结余 v'u}%FC  
account book 帐簿 RVa{%   
account collected in advance 预收款项 b@)nB  
account current book 往来帐簿 *!yY7 ~#  
account of after-acquired property 事后取得的财产报告 1IZTo!xi  
account of defaulter 拖欠帐目 C'fQ Z,r-v  
account payable 应付帐款 4XArpKA  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 =_,j89E  
account receivable 应收帐款 Y j*Y*LB~  
account receivable report 应收帐款报表 9I*`~il>{  
account statement 结单;帐单;会计财务报表 oJVpJA0IA  
account title 帐户名称;会计科目 EL1*@  
accountant's report 会计师报告 0tP{K  
Accountant's Report Rules 会计师报告规则 *^.OqbO[U  
accounting and auditing procedure 会计与审计程序;会计与核数程序 420yaw/":  
Accounting Arrangements 《会计安排》 +cx(Q(HD\  
accounting basis 会计基础 ]YwvwmZ  
accounting by Official Receiver 破产管理署署长呈交的帐目 %jj\w>  
Accounting Circular 《会计通告》 MGSD;Lgn  
accounting class 会计类别 -5Ln3\ O@  
accounting date 记帐日期;会计结算日期 p"=8{LrO  
accounting for money 款项核算 S+//g+e|f  
Accounting Officer 会计主任 rZG6}<Hx  
accounting period 会计报告期;会计期 %scQP{%aD  
accounting policy 会计政策;会计方针 Mg=R**s1x%  
accounting practice 会计惯例 [fr!J?/@  
accounting principle 会计准则 6ragRS/'x  
accounting record 会计记录 (t2vt[A6ph  
accounting report 会计报告 qre(3,VE5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xX2/uxi8  
Accounting Society of China 中国会计学会 U&SgB[QHO  
accounting statement 会计报表 PZO8< d  
accounting system 会计制度;会计系统 _f<#+*y  
accounting transaction 会计事项;帐务交易 !eGUiE=  
accounting treatment 会计处理 DO9_o9'  
accounting year 会计年度 lyQNE3   
accretion 增值;添加 ~M LBO  
accrual 应计项目;应累算数目 _gI1@uQw  
accrual basis 应计制;权责发生制 yVbyw(gS  
accrual basis accounting 应计制会计;权责发生制会计 .vhEm6wJUM  
accrue 应累算;应计 ;>h:VnV(>(  
accrued benefit 应累算利益 m15> ^i^W  
accrued charges 应计费用 Ls(l  
accrued cumulative preference share dividend 应累算的累积优先股股息 { ^ @c96&  
accrued expenses 应累算费用 <l"rnM%  
accrued interest payable 应付利息;应计未付利息 1ppU ?#  
accrued interest receivable 应收利息;应计未收利息 yu @u0vlc  
accrued right 累算权益 5r(Y,m"?  
accruing profit 应累算的利润 .[>UkM0  
accumulated fiscal reserve 累积财政储备 "c0Nv8_G  
accumulated profit 累积利润;滚存溢利 jK-usn  
accumulated reserve 累积储备 I vD M2q8f  
accumulation of surplus income 累积收益盈余 C+X- Cp  
acquired assets 既得资产 !:9s>0';N  
acquisition 收购;购置;取得 /^9yncG;>  
acquisition cost 购置成本 so@wUxF  
acquisition expenses 购置费用 ~ U`|+ 5  
acquisition of 100% interest 收购全部股权 3IDX3cM9  
acquisition of control 取得控制权 >19j_[n@VC  
acquisition of fixed assets 购置固定资产 Qvhz$W[P>  
acquisition of shell “买壳” W#lt_2!j  
acquisition price 收购价 a&s&6Q|Y  
act of God 天灾 U A}N  
acting partner 执事合伙人 jv'q :uA^  
active market 买卖活跃的市场;交投畅旺的市场;旺市 j`ybzG^  
active partner 积极参与的合伙人 rz]M}!>k  
active trading 交投活跃 zvHeoM ,  
actual circulation 实际流通  $qyST  
actual cost 实际成本 A N 'L- E  
actual expenditure 实际开支;实际支出 c$52b4=a  
actual income 实际入息;实际收入;实际收益 Swnom?t  
actual market 现货市场 w>uo-88  
actual price 现货价;实际价格 $J)2E g  
actual profit 实际利润 zTS#o#`!\  
actual quotation 实盘;实际价位;实际报价 [V_\SQV0  
actual year basis 按实际年度计算 e{7"7wn=  
actuals 实货 e.? ;mD  
actuarial investigation 精算调查 -VhxnhS  
actuarial principle 精算原则 ZIikDi h1  
actuarial report 精算师报告 XD$;K$_7  
Actuarial Society of Hong Kong 香港精算学会 UJhUb)}^  
actuarial valuation 精算师估值 El4SL'E@  
actuary 精算师 '(!U5j  
ad referendum agreement 暂定协议;有待覆核的协定 Y[Kpd[)[v  
ad valorem duty 从价税;按值征税 `}|$eF&  
ad valorem duty system 从价税制 ]Wdnr1d~8  
ad valorem fee 从价费 %:/?eZ  
ad valorem tariff 从价关税 j]bNOC2.L  
additional allowance 额外免税额 )G=hgqy  
additional amount for unexpired risk 未过期风险的额外款额 Lm"zW>v  
additional assessable profit 补加应评税利润 diDB>W  
additional assessment 补加评税 {}1KI+s9\  
additional commitment 额外承担 c},wW@SF2W  
additional commitment vote 额外承担拨款 Z]x)d|3;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 gL}x| Q2`  
additional dependent parent allowance 供养父母额外免税额 Zia<$kAO  
additional provision 额外拨款 l~c# X3E  
additional stamp duty 附加印花税 w!~85""  
additional tax 补加税罚款;补加税款 pCt0[R;?  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 {&d )O  
adjudged bankrupt 被裁定破产 ~fR-cXj"  
adjudicated bankrupt 裁定破产人 a?P$8NLr  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 bFtzwa5Gc  
adjudication of bankruptcy 裁定破产;宣告破产 *e}1KcJ  
adjudication of insolvency 裁定无力偿还债务 XYdr~/[HPy  
adjusted actual 经调整的实数;调整后的实数 To@77.'  
adjusted current assets 经调整的流动资产;调整后的流动资产 %"g; K  
adjusted figure 经调整的数字;调整后的数额 >nOzz0,  
adjusted liabilities 经调整的负债;调整后的负债 +L\bg| ;  
adjusted loss 经调整的亏损;调整后的亏损 sTChbks  
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 tX 3y{W10"  
adjusted profit 经调整的利润;调整后的利润 `(Ij@8 4  
adjusted surplus 经调整的盈余额;调整后的盈余额 1./iF>*A  
adjusted value 经调整的价值;调整后的价值 ]#t5e>o|  
adjustment 调整;修订;理算〔保险〕 $mLiEsJ  
adjustment centre 调剂中心 cNvh2JI  
adjustment lag 调整过程的时间差距;调整时差 c?XqSK`',Z  
adjustment mechanism 调整机制 l_z@.</8P@  
adjustment of loss 亏损调整 _ pKWDMB$z  
adjustment process 调整过程;调整程序 ruK, Z,3Q  
adjustment range 调整幅度 m0_B[dw  
administered exchange rate 受管制汇率 IM9P5?kJ ?  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ):pFI/iC  
administration expenses 行政费用 Aa`'g0wmc  
administration fee 手续费;行政费 5KvqZ1L  
administration in bankruptcy 破产管理 9_I#{ ?  
administration order 遗产管理令 >S=,ype~G  
administrator 管理人;遗产管理人 fS?fNtD6<  
administrator of the estate 遗产管理人 %5|DdpES  
admission of debt 债项承认书 Cv;\cI"&  
admission of proof 接纳债权证明 |{JJ2c\W  
advance 放贷款项;垫付款项;预支款项;预付款项 \B1<fF2  
advance account 暂支帐目;预付款帐户 ^":Dk5gl  
advance compensation 预付补偿金 H]d'#1G  
advance from shareholder 股东垫款 F\( 7B#  
advance pending reimbursement 预支以待日后付还 *, RxOz2=  
advanced economy 先进经济体系 j+7ok 5J#  
advancement 预付;预付财产 #RWHk  
advances warrant 垫款令 kFsq23Ne  
advancing 贷出 Mh;rhQ  
adverse balance 逆差 P|{Et=R`1  
adverse exchange 逆汇 q26%Z)'nf  
advertisement addressed to shareholders 在报章刊登的致股东通告 j~:N8(=  
advice for collection 托收通知书 .vJ t&@NO  
advice of drawing 提款通知书;汇票通知书 \QKr2|  
advice of payment 付款通知 4bZ +nQgLu  
Advisory Committee [Securities and Futures Commission] I'%(f@u~  
谘询委员会〔证券及期货事务监察委员会〕 |`i.8  
Advisory Committee on Diversification 经济多元化谘询委员会 [osm\w49  
affidavit 誓章;遗产申报誓章 Q($aN-   
affidavit of no receipt 述明无收款的誓章 2lm{:tS  
affiliate 联号;联营公司;附属公司 *N|s+  
affiliated company 附属公司;联号;联营公司 y/}ENUGR  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 a{%]X(';  
affordability 负担能力 Y^P'slY{%  
African Development Bank [AfDB] 非洲开发银行 b/g"ws_  
after-acquired property 事后取得的财产 l5bd);L tq  
after-hours dealing 市后交易 ^vH3 -A;*  
after-tax profit 税后盈利;税后利润;税后溢利 ? (f44Zgm  
agency agreement 代理协议 j*05!j<'  
agency expenses 代理机构的开支 8NS1*\z  
agency fee 代理费 v'zj<|2  
Agency Law 《代理法》 2E X Rq  
agent 代理人;承销人 WCPl}7>  
agent of company 公司代理人 aA/.EAc7  
agent's fee 代理人费;经纪费 SXI3y  
aggregate 总计;总数;总体数字 LUjev\Re  
aggregate amount 总款额;总额 qmJ^@dxs  
aggregate assets and liabilities 总体资产与负债 ;r}>1LhN  
aggregate at constant price 按固定价格计算的总体数字 _Z|3qQ  
aggregate demand 总需求 \d)~.2$G*  
aggregate gross position 总持仓量 SWGD(]}uz  
aggregate limit 总限额 /P-Eg86V'  
aggregate of salaries tax 合计薪俸税 Cw_XLMY%V1  
aggregate performance 总体表现;总体业绩 l[J'FR:  
aggregate supply 总体供应 Sn lKPd  
aggregate surplus 总盈余 }7H8Y}m  
aggregate total 整体总额 HRY?[+  
aggregate value 总值;合计价值 CL-mt5Kx#7  
aggregated basis 合计基准 {,aI0bw;  
aggregated net chargeable income 合计应课税入息实额 7>`VZ?  
aggregation 合并计算;合计;总和 g, %xGQ4+  
aggregation of incomes of husband and wife 夫妇入息合并计算 HX3R@^vo  
aggregation of property 财产的总和 <Y9xHn&  
agio 差价;贴水 Uc3-n`C  
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》 URFp3qE  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ]O\Oj6C  
《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》 & M wvj  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment :z!N_]t  
《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》 4,|A\dXE  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Evn=3Tw  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 :uD*Q/  
agreement for a settlement 授产协议 #*<*|AwoW|  
agreement for assignment 转让协议 AGN5=K*D  
agreement for sale 售卖协议;买卖协议 d:"]*EZ [  
agreement for sale and purchase 买卖协议 $`emP Hel  
agreement for the payment of interest 支付利息协议 }(r%'(.6  
agreement for the repayment of money 还款协议 DP D%8a)?  
agreement of reinsurance 再保险协议 07_ym\N  
Agricultural Bank of China 中国农业银行 6DFF:wrm&  
air passenger departure tax 飞机乘客离境税 .kO;9z\B  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~Zc=FP:1  
airport tax 机场税 9p#Laei].  
alcohol duty 酒精税 =nYd|Ok  
alienation 让与;让渡;转让 :|:Disg  
alimony 生活费;赡养费 s=+,F<;x.U  
All Ordinaries Index [AOI] 所有普通股指数 K;u<-?En  
all risks 全险;综合险 >*PZ&"}M  
All Sales Record for Stock Market 《股票市场成交报告》 \+cU}  
Allied Capital Resources Limited 新联财务有限公司 f(h nomn  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 G Uf[Dz  
allocation letter 拨款信件 9$z|kwU  
allocation of fund 分配款项;预留款项 ;: a>#{N  
allocation of profit 利润分配;溢利分配 {1Z`'.FU  
allocation warrant 拨款令 DJ)z~W2I*  
allotment 分配;配股 R N1q/H|  
allotment notice 股份配售通知;配股通知 Bw31h3yB  
allotment of shares 股份分配 rSUarfZ<  
allowable 可获宽免;免税的 GN4'LU  
allowable business loss 可扣除的营业亏损 3f2%+2Zjt,  
allowable expenses 可扣税的支出 A?V[/  
allowance 免税额;津贴;备抵;准备金 #-_';Er\  
allowance for debts 债项的免税额 U9[ &ci  
allowance for depreciation by wear and tear 耗损折旧免税额 k|$08EK $  
allowance for funeral expenses 殡殓费的免税额 >Q$, } `U;  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 4E`y*Hmzy+  
allowance for repairs and outgoings 修葺及支出方面的免税额 TU-4+o%;  
allowance to debtor 给债务人的津贴 I]"wT2@T;7  
alteration of capital 资本更改 s:y~vd(Vi  
alternate trustee 候补受托人 KV Vo_9S'  
amalgamation 合并 (3DjFT3 w  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "eq{_4dL  
ambit of charges 征税范围;收费范围 :@:i*2=  
amended valuation 经修订的估值 brA\Fp^  
American Commodities Exchange 美国商品交易所 3iHUG^sLW  
American Express Bank Limited 美国运通银行 hlpi-oW`  
American Stock Exchange 美国证券交易所 :Rh?#yO 5  
amortization 摊销 p`jkyi  
amount due from banks 存放银行同业的款项 bqHR~4 #IR  
amount due from banks abroad 存放海外银行同业的款项 2g elmQnc  
amount due from holding companies 控股公司欠款 FC:Z9{2!  
amount due from local banks 存放本港银行同业的款项 ,Jy@n]x  
amount due to banks 银行同业的存款 +!'\}"q  
amount due to banks abroad 海外银行同业的存款 OSk+l  
amount due to holding companies 控股公司存款 [i 18$q5D  
amount due to local banks 本港银行同业的存款 prvvr;Ib  
amount due to outport banks 外埠银行同业的存款 HuPw?8w=  
amount for note issue 发行纸币的款额 .Vm!Ng )j  
amount of bond 担保契据的款额 >~-8RM  
amount of consideration 代价款额 L> ehL(]!  
amount of contribution 供款数额 uES|jU{]b  
amount of indebtedness 负债款额 *OOi  
amount of principal of the loan 贷款本金额 0j^QY6  
amount of rates chargeable 应征差饷数额 8E:8iNbF  
amount of share capital 股本额 wN"j:G(  
amount of sums assured 承保款额 G x;U 3iV  
amount of variation 变动幅度 !o+Y" * /  
amount of vote 拨款数额 g\CRx^s  
amount payable 应付款额 ~C1lbn b  
amount receivable 应收款额 i`3h\ku  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `ZCeuOH  
analysis 分析 UQ;ymTqdc  
ancillary risk 附属风险 ,m| :U  
annual account 周年帐目;周年帐目报表;年度决算;年结 zo,`Vibx<  
annual accounting date 年结日期 WoVPp*zlX  
annual allowance 每年免税额;年积金;年度津贴;年津 M ABrf`<b  
annual balance 年度余额 "HCJ!  
annual disposable income 每年可动用收入 cFcn61x-  
annual estimates 周年预算 rBd}u+:*  
annual fee 年费 5OUGln5  
annual general meeting 周年大会 "~R,%sYb(  
annual growth rate 年增率;每年增长率 &vf9Gp+MK  
annual long-term supplement 长期个案每年补助金 {9kH<,PJ;!  
annual pensionable emolument 可供计算退休金的年薪 S]E1+,-*  
annual report 年报 A>@ i TI  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -nVQB146^  
annual return 周年报表;周年申报表;每年报税表格 6w3z&5DY|  
Annual Return Rules 《周年报表规则》 k8 !|WqfP  
annual review of consumer prices 每年消费物价回顾 P.L$qe>O  
annual roll-forward basis 逐年延展方式 qPEtMvL #  
annual salary 年薪 E+LAE/v@  
annual statement 年度报表;年度决算表 \qx$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 kvWP[! j?)  
annuitant 年金受益人 xbbQ)sH&m  
annuity 年金 y0!-].5UH  
annuity contract 年金合约 d5zv8?|X+  
annuity on human life 人寿年金 snPM&  
antecedent debt 先前的债项 xq`mo  
ante-dated cheque 倒填日期支票 OF[y$<jM  
anticipated expenditure 预期开支 MKqMH,O  
anticipated net profit 预期纯利 )Gf"#TM[  
anticipated revenue 预期收入 ch|4"&g  
anti-inflation measure 反通货膨胀措施 sw<mmayN  
anti-inflationary stance 反通货膨胀立场 0(!j]w"r3  
apparent deficit 表面赤字 K`7(*!HEb  
apparent financial solvency 表面偿债能力 2YT1]x 3  
apparent partner 表面合伙人  !t.  
application for personal assessment 个人入息课税申请书 F];"d0O#5  
application of fund 资金应用 z_Em%X  
application to release as liquidator and to destruct the books of accounts and documents LA!2!60R  
申请免除清盘人职务及毁灭帐簿与文件 !i >&z?  
appointed actuary 委任精算师 4R 9lA  
appointed auditor 委任核数师;委任审计师 `/ W6, ]  
appointed trustee 委任的受托人 v|IPus|>  
appointer 委任人 _Xs(3V@'}  
apportioned pro rata 按比例分摊 EW$.,%b1  
apportionment 分配;分摊 ,"MR A  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |;~kHc$W  
apportionment formula 分摊方程式 7ojU]ly  
apportionment of estate duty 遗产税的分摊 IUB#Vdx  
appraisal 估价;评估 vD,ZEKAN  
appreciable growth 可观增长 I4[sf  
appreciable impact 显着影响 ]q#w97BxiJ  
appreciable increase 可观增长 ~ IPel  
appreciation 增值;升值 N4]Sp v  
appreciation against other currencies 相对其他货币升值 ]i$ <<u  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (u/-ud1p  
appreciation tax 增值税 U/hf?T;  
appropriation 拨款;拨用;拨付 $<;!F=%8  
appropriation account 拨款帐目 YkOl@l$D  
Appropriation Bill 拨款法案 ]H ze  
appropriation-in-aid system 补助拨款办法 Sz!mn  
approved assets 核准资产 T;7=05k<_  
approved basket stock 认可一篮子证券 Pu|PIdu!08  
approved budget 核准预算 4b\R@Knu  
approved charitable donation 认可慈善捐款 GSHJ?}U,  
approved charitable institution 认可慈善机构 79m',9{u  
approved currency 核准货币;认可货币 K1S:P( S  
approved estimates 核准预算 ;k W+  
approved estimates of expenditure 核准开支预算 F0 .Rv):  
approved overseas insurer 核准海外保险人 WruSL|4iH  
approved overseas trust company 核准海外信托公司 cSbyVC[r  
approved pooled investment fund 核准汇集投资基金 QcW6o,  
approved provident fund scheme 认可公积金计划 , %8keGhl  
approved provision 核准拨款 LS"_-4I}  
approved redeemable share 核准可赎回股份 _wp>AJ r  
approved regional stock 认可地区性证券 @ Sq =q=S  
approved retirement scheme 认可退休金计划 prIPPeMdz  
approved subordinated loan 核准附属贷款 }s9eRmJs  
arbitrage 套戥;套汇;套利 V-1H(wRu  
arbitrageur 套戥者;套汇者 5|nT5oS  
arbitrary amount 临时款项 4q9+a7@  
arrangement 措施;安排;协定 Yz%AKp  
arrears 欠款 ":qhO0  
arrears of pay 欠付薪酬 %S`ygc}|  
arrears of revenue 逾期未收税款;逾期未收的帐项 hg2a,EU\Z  
articles of association 组织章程;组织细则;组织章程细则 g2Hz[C(  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 A7`+XqG  
ascertainment of profit 确定利润 2F}D?] A  
"Asia Clear" “亚洲结算系统” vkR,Sn  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 M%yeI{m  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 JWh5gOXd  
Asian Development Fund [ADF] 亚洲发展基金 +#;t.&\80N  
Asian dollar bond 亚洲美元债券 Z=[qaJ{]  
Asian dollar market 亚洲美元市场 be<7Vy]j  
Asian dollar rate 亚洲美元利率 hFW{qWP  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 J!\Cs1 !f  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ]'.D@vFGO  
asked price 沽盘;喊价;索价;卖方报价 Kia34 ~W  
assessable income 应评税入息 =&_Y=>rA]0  
assessable loss 应评税亏损 A$JL"~R  
assessable profit 应评税利润 .RazjXAY  
assessable value 应评税值 j7(S=  
assessed profit 估定利润 E Pd9'9S  
assessed value 经评估价值 )ajF ca@v  
assessment 评税;评定;估价;评税单 h!~Qyb>W  
assessment number 评税编号;估价编号 v=pkze  
assessment of additional tax 补加税评税 bZ5cKQ\6  
assessment of performance 业绩评估;实绩评价 6E^h#Ozl 9  
Assessor 评税主任  BN_I#8r  
asset price bubbles 资产价格泡沫 e) \PW1b  
asset-backed securities 具资产保证的证券 &06pUp iS  
assets accretion 资产增值 OMY^'g%w  
assets and liabilities 资产与负债  T)Uhp  
assets betterment statement 资产递增表;资产改进表 ,(;TV_@$  
assets lending 实物放款;有抵押贷款 8wf[*6VwV  
assets of the company passing on the death 死者去世时转移的公司资产 kndN} Vq  
assets pledged as security for liabilities 用作负债抵押的资产 >D\jyd$wh&  
assets portfolio 资产投资组合 mXSs:FqE!  
assets price 资产价格 7hzd.  
assets quality 资产质素 c,yjsxETW  
assets realization 资产变现 J4) ?hS  
assets refinancing arrangement 资产再集资安排 C j4ED  
assets securitization 资产证券化 :aO`q/d  
assets situated outside Hong Kong 在香港以外地方的资产 *3!#W|#=]N  
assets stripping 削减资产;拆卖资产 6f'THU$  
assets value 资产值 9K:ICXm  
assignee 承让人 dzbFUDJ  
assignment 转让;转让书;转让契 af>^<q  
assignment of interest 权益转让 O0Pb"ou_h.  
assignment of letters patent and trade mark 专利证书及商标转让 2ophh/]  
assignment of property 物业转让;物业转让书 {W' 9k  
assignment right 转让权 P\rA>ZY  
assignor 转让人 F97HFt6{  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 )c<X.4  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3oQ?VP  
associate member 附属会员 NMvNw?]  
associated body corporate 相联法人团体 >zS<1  
associated company 相联公司;联属公司 o>l/*i0I  
associated corporation 相联法团 "\~d!"n|2  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] I1)t1%6"vJ  
公认会计师公会〔英国〕 F*4zC@;  
Association of Futures Exchange Brokers 香港期货经纪协会 Ivx]DXR|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 }2]m]D@%7  
association of underwriters 承保人组织 ,]LsX"u  
assumption of control 接管 &y+)xe:&S  
assurance 担保;保险;转易;转易书 1$S`>M%a  
assurance of interest 权益的转易 2v\<MrL  
at 19XX price 按一九XX年价格计算 lD-HQd  
at a discount 按赔价计算;按贴水价格计算;打折扣 s#p\ r  
at a premium 按溢价计算;按升水价格计算 /D>G4PP<  
at call 通知付款;按通知 n8.Tag(#  
at constant market price 按固定市价计算 ]kir@NMv>  
at constant price 按固定价格计算 >Tp`Kri  
at cost 按成本计算 2[X\*"MQ2  
at current market price 按当时市价计算;按现时市价计算 G_E \p%L>]  
at current price 按当时价格计算;按现时价格计算 "nA~/t=  
at factor cost 按要素成本计算;按生产要素成本计算 8dUP_t~d#q  
at money-of-the-day price 按付款当日价格计算 OnND(YiX  
at or better 按指定或较佳价位〔买卖指令〕 2EC<8}CG  
at par 按面值计算;平价 B1k;!@@1 4  
at sight 见票即付 }8Yu"P${Y  
at the close 按收市盘 V6!1(|  
at the opening 按开市盘 PLueH/gC.  
attestation 见证;见证条款 .jv#<"DW  
at-the-money option 平价期权 ?'^dYQ4  
attorney 受权人;受托代表人 08qM?{z o^  
attornment 新拥有人承认书 VUUE2k;^  
attributable profit 可归属利润 o^3X5})sv  
attributable share value 可归属股份价值 :soR7oHZ  
Auckland Stock Exchange 奥克兰证券交易所 jmJeu@(  
auction 拍卖 #/ HQ?3h]  
auctioneer 拍卖商 /=[hRn@)A  
audit 审计;核数 {' UK> S  
Audit Commission 审计署 hkDew0k  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 1wLEkp!~  
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(q~%  
audit review 帐目审查 2I>`{#fV  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 r:U/a=V  
audited account 审计帐目;经审计的帐目 MWI7u7{  
audited annual account 经审计的周年帐目 _-:CU  
audited balance sheet 经审计的资产负债表 .!)i    
auditor 核数师;核数主任;审计师 a^7HI,  
auditor's certificate 核数师证明书;审计师证明书  uWkn}P  
auditor's report 核数师报告;审计师报告 @ruWnwb  
Aussie bond 澳元债券 y41~  
austerity budget 紧缩预算 A(D3wctdr  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 PlRcrT"#w  
Australia All Ordinaries Index 澳洲所有普通股票指数 B'hN3.  
Australian Dollar [AUD] 澳元 dfMi]rs!<  
Australian Options Market 澳大利亚期权市场 Lk]W?  
Australian Securities Commission 澳洲证券事务监察委员会 6FFM-9*|[  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 #A 7|=E  
Australian Stock Exchange 澳大利亚证券交易所 jL0=a.;  
Austrian Schilling [ATS] 奥地利先令 eZ|_wB'r  
authentication 认证;鉴证 lQqP4-E?  
authority to purchase 委托购买证;委购书 5I&Dk4v  
authorization 认可;核准;授权;授权书 *:Uq ;)*  
authorization by direction 指示授权 4G'-"u^g  
authorization by instruction 指令授权 z#GrwE,r   
authorization by warrant 令状授权 =h\uC).t&  
authorization of unit trust 单位信托的认可 mCSt.n~  
authorized agent 指定代理人 FnCMr_  
authorized capital 法定资本 \ch4c9  
authorized clerk 出市员 u+m9DNPF  
authorized dealer 认可交易商 #b@ sV$  
authorized financial institution 认可财务机构 [e7nW9\l  
authorized fund 认可基金 8<=]4-X@  
authorized fund house 获授权的基金公司;认可基金公司 IqCh4y3  
authorized institution 认可机构 ]2rC n};  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 6T6UIq  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 8|~M!<  
authorized insurer 获授权保险人;获认可承保人 l9naqb:iP  
authorized investment 特准投资项目 M:t"is  
authorized person 获授权人 er.;qV'Wz6  
authorized representative 获授权代表 ,!QtViA7  
authorized share capital 法定股本 xm0(U0 >  
automated quotation system 自动报价系统 |w.h97fj  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] l}~9xa}:D|  
自动交易系统〔香港期货交易所有限公司〕 42=/$V  
automatic adjustment mechanism 自动调整机制 SedVp cb+  
automatic adjustment system 自动调整系统 +R',$YzD  
Automatic Clearing House 自动票据交换所 v9 8s78  
automatic exchange rates accumulation system 自动化汇率累集系统 F./P,hhN9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "h:#'y$V  
automatic teller machine [ATM] 自动柜员机 hu 5o{8[  
autopay 自动转帐 ~_|CXPiQ8  
available assets 可用资产 `k -|G2  
available fiscal reserve 现存财政储备 a,eEP43dn  
available profit 可用利润 h|.{dv  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 !X\aZ{}Q  
average 平均;平均数;海损 d Z x  
average basic salary 平均基本薪金 ->'xjD  
average consumer expenditure 平均消费开支;一般消费开支 '[p0+5*x  
average cost 平均成本 /Zg4JQ~  
average cost of land production 增辟土地平均成本 ,VZ<r5NT  
average daily turnover 平均每日成交额 +@dgHDJ  
average daily wage rate 平均每日工资率 w g^'oy  
average expenditure pattern 平均开支模式 = ,c!V  
average growth rate 平均增长率 -/R?D1kOq  
average net fixed assets 固定资产平均净值 "DSRyD0M  
average of relatives 相对价格平均数 9P*p{O{_  
average price 平均价格 1"No~/_  
average propensity to consume 平均消费倾向;一般消费倾向 I+rLKGZC  
average propensity to save 平均储蓄倾向;一般储蓄倾向 fv:&?gc  
average rate 平均率 h]WW?.   
average revenue 平均收入;平均收益 ,p V3O`z  
average stock 平均库存;平均存货 GHFYIor  
average yearly rent 平均年租 z}-8pDD'  
avoidance of double taxation 避免双重课税 p/gf  
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 o)M<^b3KO  
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