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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: H>C=zo,oiC  
A share A股;甲类股份 olcDt&xv]  
abatement of tax 减税;减扣免税额 Uz7<PLxd  
ABN AMRO Bank N.V. 荷兰银行 )X!,3Ca{43  
above-the-line expenditure 线上项目支出;经常预算支出 O@P"MXEG  
above-the-line receipt 线上项目收入;经常预算收入 t^L]/$q  
ABSA Asia Limited 南非联合亚洲有限公司 5X+A"X ;C  
absolute change 绝对数值变更 #1[u (<AS  
absolute expenditure 实际开支 rs.)CMk53  
absolute guideline figure 绝对准则数字 =T_g}pu  
absolute interest 绝对权益 BuwY3F\-O  
absolute order of discharge 绝对破产解除令 Xeaj xcop#  
absolute profit margin 绝对利润幅度 [gB+C84%%  
absolute value 实值;绝对值 F\! `/4  
absolutely vested interest 绝对既得权益 {8aTV}Ha2  
absorbed cost 已吸收成本;已分摊成本 B1STGL`nK  
absorption 吸收;分摊;合并 l^qI, M  
absorption rate 吸收率;摊配率;分摊率 _j3fAr(V  
ACB Finance Limited 亚洲商业财务有限公司 |{8Pb3#U  
acceptable form of reciprocity 合理的互惠条件 626r^c=  
acceptable rate 适当利率;适当汇率 rGO8!X 3d  
acceptance agreement 承兑协议 :-'qC8C  
acceptance for honour 参加承兑 ]{iQ21`a-  
acceptor 承兑人;接受人;受票人 :%.D78&  
acceptor for honour 参加承兑人 MJvp6n  
accident insurance 意外保险 nR~(0G,H  
Accident Insurance Association of Hong Kong 香港意外保险公会 nwWJ7M,A  
accident insurance scheme 意外保险计划 }*-@!wc-N  
accident year basis 意外年度基准 <q SC#[xu  
accommodation 通融;贷款 nlYNN/@"  
accommodation bill 通融票据;空头票据 1qch]1 ^G  
accommodation party 汇票代发人 HhpDR  
account balance 帐户余额;帐户结余 JO;Uus{?  
account book 帐簿 8RX&k  
account collected in advance 预收款项 pGZ8F  
account current book 往来帐簿 q@qsp&0/  
account of after-acquired property 事后取得的财产报告 Zh,71Umz  
account of defaulter 拖欠帐目 _^;Z~/.  
account payable 应付帐款 #jk_5W  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 rc{v$.o0  
account receivable 应收帐款 k\IbIv7?i  
account receivable report 应收帐款报表 "{n&~H`  
account statement 结单;帐单;会计财务报表 p[-O( 3Y  
account title 帐户名称;会计科目 Q@niNDaW2  
accountant's report 会计师报告 :t[_:3@  
Accountant's Report Rules 会计师报告规则 =WLY6)]A  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ;,TFr}p`  
Accounting Arrangements 《会计安排》 y*? Jui Q  
accounting basis 会计基础 %$I;{-LD  
accounting by Official Receiver 破产管理署署长呈交的帐目 %RVZD#zr  
Accounting Circular 《会计通告》 6mE\OS-I  
accounting class 会计类别 |zU-KGO&  
accounting date 记帐日期;会计结算日期 XkqCZHYkS  
accounting for money 款项核算 I*&8^ r:A  
Accounting Officer 会计主任 "8/,Y"W"  
accounting period 会计报告期;会计期 qLCR] _*  
accounting policy 会计政策;会计方针 N;d] 14|  
accounting practice 会计惯例 u y+pP!<  
accounting principle 会计准则 =vPj%oLp'a  
accounting record 会计记录 So;<6~  
accounting report 会计报告 I|OoRq  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 92c HwWZ!  
Accounting Society of China 中国会计学会 T+$[eWk"a  
accounting statement 会计报表 B[}6-2<>?C  
accounting system 会计制度;会计系统 H.;Q+A,8^  
accounting transaction 会计事项;帐务交易 \!(zrfP{(  
accounting treatment 会计处理 ZC ?Xqp  
accounting year 会计年度 n|hNM?v  
accretion 增值;添加 G B^Br6  
accrual 应计项目;应累算数目 9$Y=orpWxr  
accrual basis 应计制;权责发生制 83m3OD_y  
accrual basis accounting 应计制会计;权责发生制会计 ~>G^=0LT  
accrue 应累算;应计 pdMc}=K  
accrued benefit 应累算利益 @d_M@\r=j  
accrued charges 应计费用 KXrjqqXs  
accrued cumulative preference share dividend 应累算的累积优先股股息 i@q&5;%%  
accrued expenses 应累算费用 )_:NLo:  
accrued interest payable 应付利息;应计未付利息 1cDF!X]  
accrued interest receivable 应收利息;应计未收利息 Fcx&hj1gQ  
accrued right 累算权益 }qUX=s GG  
accruing profit 应累算的利润 NRuNKl.v  
accumulated fiscal reserve 累积财政储备 Fu~j8K  
accumulated profit 累积利润;滚存溢利 o4;(Zi#Z  
accumulated reserve 累积储备 gr{ DWCK  
accumulation of surplus income 累积收益盈余 z{543~Og59  
acquired assets 既得资产 ni<(K 0~  
acquisition 收购;购置;取得 ~,Qp^"rlW  
acquisition cost 购置成本 E$e5^G9  
acquisition expenses 购置费用 fJ\[*5eiS  
acquisition of 100% interest 收购全部股权 6b,V;#Anj  
acquisition of control 取得控制权 [;N'=]`  
acquisition of fixed assets 购置固定资产 NlqImM=r,  
acquisition of shell “买壳” >~f]_puT  
acquisition price 收购价 d5b%  W3  
act of God 天灾 N[hG8f  
acting partner 执事合伙人 QP x^_jA  
active market 买卖活跃的市场;交投畅旺的市场;旺市 :3PH8TL  
active partner 积极参与的合伙人 rOYx b }1  
active trading 交投活跃 MA\V[32H  
actual circulation 实际流通 h1RSVp+?n  
actual cost 实际成本 <v2;p}A  
actual expenditure 实际开支;实际支出 )+^+s d  
actual income 实际入息;实际收入;实际收益 ~Ei<Z`3}7"  
actual market 现货市场 +3gp%`c4  
actual price 现货价;实际价格 =wJX 0A|  
actual profit 实际利润 @WhHUd4s  
actual quotation 实盘;实际价位;实际报价 =M1I>  
actual year basis 按实际年度计算 {:s f7  
actuals 实货 qK+5NF|  
actuarial investigation 精算调查 Sdo-nt  
actuarial principle 精算原则 UG^q9 :t  
actuarial report 精算师报告 mDWG7Asp  
Actuarial Society of Hong Kong 香港精算学会 i%/+5gq  
actuarial valuation 精算师估值 x;S @bY  
actuary 精算师 S/ *E,))m  
ad referendum agreement 暂定协议;有待覆核的协定 gUlo]!$  
ad valorem duty 从价税;按值征税 +|v90ed  
ad valorem duty system 从价税制 ~o(   
ad valorem fee 从价费 wkq 66?  
ad valorem tariff 从价关税 .}t e>]A*  
additional allowance 额外免税额 9$t( &z=  
additional amount for unexpired risk 未过期风险的额外款额 Gdw VtqbX  
additional assessable profit 补加应评税利润 e.C)jv6qr  
additional assessment 补加评税 x2EUr,7  
additional commitment 额外承担 F [M,]?   
additional commitment vote 额外承担拨款 }k0_5S  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 s iaG'%@*r  
additional dependent parent allowance 供养父母额外免税额 Gt1U!dP  
additional provision 额外拨款 PCvWS.{  
additional stamp duty 附加印花税 ! if   
additional tax 补加税罚款;补加税款 pmM9,6P4@  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 !1k_PY5)  
adjudged bankrupt 被裁定破产 SBpL6~NW  
adjudicated bankrupt 裁定破产人 \zY!qpX<  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 w xH7?tsf  
adjudication of bankruptcy 裁定破产;宣告破产 4 5e~6",  
adjudication of insolvency 裁定无力偿还债务 7v kL1IA  
adjusted actual 经调整的实数;调整后的实数 s%S  
adjusted current assets 经调整的流动资产;调整后的流动资产 Hz~zu{;{J  
adjusted figure 经调整的数字;调整后的数额  g-A-kqo9  
adjusted liabilities 经调整的负债;调整后的负债 r$1Qf}J3=  
adjusted loss 经调整的亏损;调整后的亏损 yevPHN"M  
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 )4OxY[2J  
adjusted profit 经调整的利润;调整后的利润 {=WgzP  
adjusted surplus 经调整的盈余额;调整后的盈余额 yfSmDPh  
adjusted value 经调整的价值;调整后的价值 hM{bavd  
adjustment 调整;修订;理算〔保险〕 3F3A%C%  
adjustment centre 调剂中心 i. "v4D  
adjustment lag 调整过程的时间差距;调整时差 8y L Y  
adjustment mechanism 调整机制 zda 3 ,U2o  
adjustment of loss 亏损调整 UZMd~|  
adjustment process 调整过程;调整程序 uT{q9=w  
adjustment range 调整幅度 uD'6mk*  
administered exchange rate 受管制汇率 &&+H+{_Q  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ]'}L 1r  
administration expenses 行政费用 )UR7i8]!0  
administration fee 手续费;行政费 QY/w  
administration in bankruptcy 破产管理 zdYjF|  
administration order 遗产管理令 r" y.KD^  
administrator 管理人;遗产管理人 2:kH[#  
administrator of the estate 遗产管理人 O?2DQY?jT  
admission of debt 债项承认书 +R&gqja  
admission of proof 接纳债权证明 NJ<F>3  
advance 放贷款项;垫付款项;预支款项;预付款项 Q?vlfZR`8  
advance account 暂支帐目;预付款帐户 (e~Nq  
advance compensation 预付补偿金 X, n:,'  
advance from shareholder 股东垫款 6t$8M[0-U  
advance pending reimbursement 预支以待日后付还 khe}*y  
advanced economy 先进经济体系 u[YGm:}  
advancement 预付;预付财产 L_T5nD^D  
advances warrant 垫款令  )2.Si#  
advancing 贷出 M-71 1|eGI  
adverse balance 逆差 # ] QZ  
adverse exchange 逆汇 wj,=$RX  
advertisement addressed to shareholders 在报章刊登的致股东通告 +whDU2 "  
advice for collection 托收通知书 q 1,~  
advice of drawing 提款通知书;汇票通知书 <YY14p  
advice of payment 付款通知 #a6iuO0I  
Advisory Committee [Securities and Futures Commission] $mILoy B,  
谘询委员会〔证券及期货事务监察委员会〕 !zo{tI19  
Advisory Committee on Diversification 经济多元化谘询委员会 a9gLg &  
affidavit 誓章;遗产申报誓章 CrLrw T  
affidavit of no receipt 述明无收款的誓章 ^sw?gH*  
affiliate 联号;联营公司;附属公司 ";F'~}bDA  
affiliated company 附属公司;联号;联营公司 i@yC-))bY  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 s_Sk0}e  
affordability 负担能力 ;TYBx24vD'  
African Development Bank [AfDB] 非洲开发银行 K-4PI+qQ\  
after-acquired property 事后取得的财产 _b 0& !l<  
after-hours dealing 市后交易 n S=W1zf  
after-tax profit 税后盈利;税后利润;税后溢利 1#x0q:6  
agency agreement 代理协议 Da|z"I x  
agency expenses 代理机构的开支 D~m*!w*  
agency fee 代理费 q m}@!z^  
Agency Law 《代理法》 d0D] Q  
agent 代理人;承销人 ^!d3=}:0  
agent of company 公司代理人 iTwm3V P  
agent's fee 代理人费;经纪费 ;pAK_>  
aggregate 总计;总数;总体数字 >7|VR:U?B  
aggregate amount 总款额;总额 Ac@VGT:9  
aggregate assets and liabilities 总体资产与负债 s[jTP(d)8  
aggregate at constant price 按固定价格计算的总体数字 uT"rq:N  
aggregate demand 总需求 G\i9:7 `  
aggregate gross position 总持仓量 9w"*y#_  
aggregate limit 总限额 zPO9!?7|  
aggregate of salaries tax 合计薪俸税 V!Uc(  
aggregate performance 总体表现;总体业绩 6m93puY`7  
aggregate supply 总体供应 K1KreYlF  
aggregate surplus 总盈余 ]kSGR  
aggregate total 整体总额 L0,'mS  
aggregate value 总值;合计价值 2G7Wi!J  
aggregated basis 合计基准 &d!GImcxQ  
aggregated net chargeable income 合计应课税入息实额 >Tgv11[  
aggregation 合并计算;合计;总和 ll^#JpT[S  
aggregation of incomes of husband and wife 夫妇入息合并计算 <I?Zk80  
aggregation of property 财产的总和 -RwE%  cr  
agio 差价;贴水 1zv'.uu.,  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 :;}P*T*PU  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ?}oFg#m-<L  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 `?]k{ l1R  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 9{l}bu/u  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 dPlV>IM$z  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment T)/eeZ$  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 0J9x9j`&j  
agreement for a settlement 授产协议 lA]8&+,ZM  
agreement for assignment 转让协议 ?,mmYW6TjB  
agreement for sale 售卖协议;买卖协议 kP:!/g  
agreement for sale and purchase 买卖协议 iS^QTuk3%  
agreement for the payment of interest 支付利息协议 uRvP hkqm  
agreement for the repayment of money 还款协议 ';CNGv -  
agreement of reinsurance 再保险协议 0mE 0 j  
Agricultural Bank of China 中国农业银行 Ud?Q%) X  
air passenger departure tax 飞机乘客离境税 ^qs $v06  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 tQ)qCk07  
airport tax 机场税 _6Sp QW  
alcohol duty 酒精税 B\~}3!j  
alienation 让与;让渡;转让 oJ^P(]dw  
alimony 生活费;赡养费 X ?O[r3<  
All Ordinaries Index [AOI] 所有普通股指数 K;?+8(H  
all risks 全险;综合险 y[;>#j$  
All Sales Record for Stock Market 《股票市场成交报告》 l?e.9o2-  
Allied Capital Resources Limited 新联财务有限公司 I7onX,U+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ="+#W6bZT  
allocation letter 拨款信件 z/-=%g >HA  
allocation of fund 分配款项;预留款项 d]9z@Pd   
allocation of profit 利润分配;溢利分配 2/?|&[  
allocation warrant 拨款令 ch]IzdD  
allotment 分配;配股 #a#F,ZT  
allotment notice 股份配售通知;配股通知 KlEpzJ98  
allotment of shares 股份分配 7CysfBF0g  
allowable 可获宽免;免税的 :WEDAFq0  
allowable business loss 可扣除的营业亏损 C|bET  
allowable expenses 可扣税的支出 >4TO=i  
allowance 免税额;津贴;备抵;准备金 i-1op> Y  
allowance for debts 债项的免税额 `5*}p#G  
allowance for depreciation by wear and tear 耗损折旧免税额 sHj/;  
allowance for funeral expenses 殡殓费的免税额 3o*YzwRt  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 - ).C  
allowance for repairs and outgoings 修葺及支出方面的免税额 )0`C@um  
allowance to debtor 给债务人的津贴 81F9uM0  
alteration of capital 资本更改 vM={V$D&  
alternate trustee 候补受托人 e\rp)[>'  
amalgamation 合并 Rq-ZL{LR7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -"x$ZnHU  
ambit of charges 征税范围;收费范围 E .h*g8bXe  
amended valuation 经修订的估值 0GwR~Z}Z  
American Commodities Exchange 美国商品交易所 43cE`9~  
American Express Bank Limited 美国运通银行 ).O)p9  
American Stock Exchange 美国证券交易所 KNl$3nX  
amortization 摊销 0GLM(JmK  
amount due from banks 存放银行同业的款项 ~%oR[B7=|  
amount due from banks abroad 存放海外银行同业的款项 Eci\a]  
amount due from holding companies 控股公司欠款 P55fL-vo|}  
amount due from local banks 存放本港银行同业的款项 }>\C{ClI  
amount due to banks 银行同业的存款 kh<2BOV  
amount due to banks abroad 海外银行同业的存款 F4QVAOM]U  
amount due to holding companies 控股公司存款 :jf3HG  
amount due to local banks 本港银行同业的存款 &{:-]g\  
amount due to outport banks 外埠银行同业的存款 gXU8hTd8  
amount for note issue 发行纸币的款额 u8^lB7!e/  
amount of bond 担保契据的款额 T{ "(\X$  
amount of consideration 代价款额 l/D} X  
amount of contribution 供款数额 _c07}aQ ],  
amount of indebtedness 负债款额 i b m4fa  
amount of principal of the loan 贷款本金额 (7Qo  
amount of rates chargeable 应征差饷数额 hH.G#-JO  
amount of share capital 股本额 ~*7]r`6\@  
amount of sums assured 承保款额 GgU/ !@  
amount of variation 变动幅度 g(g& TO  
amount of vote 拨款数额 [g,}gyeS(  
amount payable 应付款额 \V:^h [ad  
amount receivable 应收款额 z?zL97H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >_} I.\ X  
analysis 分析 }H2 R3icE  
ancillary risk 附属风险 qs6aB0ln  
annual account 周年帐目;周年帐目报表;年度决算;年结 3|7QU ld  
annual accounting date 年结日期 %<5'=t'|-U  
annual allowance 每年免税额;年积金;年度津贴;年津 |Tw~@kT@  
annual balance 年度余额 AA_%<zK  
annual disposable income 每年可动用收入 7)m9"InDI  
annual estimates 周年预算 b>k y  
annual fee 年费 :UdF  
annual general meeting 周年大会 }Z>)DN=+  
annual growth rate 年增率;每年增长率 `oJ [u:b  
annual long-term supplement 长期个案每年补助金 2%1hdA<  
annual pensionable emolument 可供计算退休金的年薪 pAEx#ck  
annual report 年报 ~[: 2I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 t^HRgY'NjM  
annual return 周年报表;周年申报表;每年报税表格 *j=% #  
Annual Return Rules 《周年报表规则》 GbyJ:  
annual review of consumer prices 每年消费物价回顾 Ac6=(B  
annual roll-forward basis 逐年延展方式 %y@AA>x!  
annual salary 年薪 g0H[*"hj  
annual statement 年度报表;年度决算表 'qi}|I  
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 P>L +t`'  
annuitant 年金受益人 E^PB)D(.  
annuity 年金 a.'*G6~Qgw  
annuity contract 年金合约 ^.tg7%dJ  
annuity on human life 人寿年金 b6[j%(   
antecedent debt 先前的债项 qR.Q,(b|  
ante-dated cheque 倒填日期支票 N!32 wJ  
anticipated expenditure 预期开支 ^8tEach  
anticipated net profit 预期纯利 C~[,z.FvO  
anticipated revenue 预期收入 )"LJ hLg  
anti-inflation measure 反通货膨胀措施 SuznN L=/$  
anti-inflationary stance 反通货膨胀立场 Cw%{G'O   
apparent deficit 表面赤字 c,22*.V/  
apparent financial solvency 表面偿债能力 zi:BF60]=  
apparent partner 表面合伙人 0V]s:S  
application for personal assessment 个人入息课税申请书 ]Dzlp7Y}  
application of fund 资金应用 =sFTxd_"iQ  
application to release as liquidator and to destruct the books of accounts and documents mmsPLv6  
申请免除清盘人职务及毁灭帐簿与文件 wBzC5T%,  
appointed actuary 委任精算师 67TwPvh  
appointed auditor 委任核数师;委任审计师 >/\'zi]L  
appointed trustee 委任的受托人 f::Dx1VcX  
appointer 委任人 'yth'[  
apportioned pro rata 按比例分摊 B *vM0  
apportionment 分配;分摊 H]!"Zq k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >p/`;Kq@  
apportionment formula 分摊方程式 51u0]Qx;fm  
apportionment of estate duty 遗产税的分摊 Bt#N4m[X*|  
appraisal 估价;评估 zX~MC?,W1  
appreciable growth 可观增长 l,: F  
appreciable impact 显着影响 Q&&@v4L   
appreciable increase 可观增长 JRFtsio*  
appreciation 增值;升值 v:p}B$  
appreciation against other currencies 相对其他货币升值 g>sSS8R O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z2c6T.1M  
appreciation tax 增值税 {$r[5%L\H  
appropriation 拨款;拨用;拨付 5IN(|B0  
appropriation account 拨款帐目 F?cK- .  
Appropriation Bill 拨款法案 }Lv;!  
appropriation-in-aid system 补助拨款办法 2tLJU  Z1  
approved assets 核准资产 n(Uyz`qE  
approved basket stock 认可一篮子证券 :4s1CC+@\  
approved budget 核准预算 _U0f=m  
approved charitable donation 认可慈善捐款 1}37Q&2  
approved charitable institution 认可慈善机构 M;NX:mX9  
approved currency 核准货币;认可货币 6RM/GM  
approved estimates 核准预算 _6Ha  
approved estimates of expenditure 核准开支预算 9kojLqCT  
approved overseas insurer 核准海外保险人 7KPwQ?SjT  
approved overseas trust company 核准海外信托公司 $N\Ja*g  
approved pooled investment fund 核准汇集投资基金 F"< v aqT2  
approved provident fund scheme 认可公积金计划 ccnK#fn v  
approved provision 核准拨款 [Yyk0Qv|4  
approved redeemable share 核准可赎回股份 -+5>|N#  
approved regional stock 认可地区性证券 s(^mZ -i  
approved retirement scheme 认可退休金计划 .o8t+X'G  
approved subordinated loan 核准附属贷款 &R siVBA  
arbitrage 套戥;套汇;套利 q =Il|Nb>  
arbitrageur 套戥者;套汇者 H[UlY?&+  
arbitrary amount 临时款项 w*!aZ,P  
arrangement 措施;安排;协定 RyNs6  
arrears 欠款 jIF |P-  
arrears of pay 欠付薪酬 `kr?j:g  
arrears of revenue 逾期未收税款;逾期未收的帐项 ]{kPrey  
articles of association 组织章程;组织细则;组织章程细则 HqTjl4ai  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 P_dJZ((X  
ascertainment of profit 确定利润 nd(S3rct&  
"Asia Clear" “亚洲结算系统” e*!kZAf  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 V,9cl,z+  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 rbQR,Nf2x  
Asian Development Fund [ADF] 亚洲发展基金 CNIsZ v@Q  
Asian dollar bond 亚洲美元债券 RL<c>PY  
Asian dollar market 亚洲美元市场 Ha ]YJ}  
Asian dollar rate 亚洲美元利率 5?L<N:;J_  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 q9NoI(]e  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _FEF x  
asked price 沽盘;喊价;索价;卖方报价 Nluoqo ac  
assessable income 应评税入息 X@f}Q`{Ymj  
assessable loss 应评税亏损 2[CdZ(k]5  
assessable profit 应评税利润 iO[<1?  
assessable value 应评税值 Il.K"ll  
assessed profit 估定利润 >f'g0g  
assessed value 经评估价值 &/b~k3{M_  
assessment 评税;评定;估价;评税单 MPk5^ua:  
assessment number 评税编号;估价编号 rs.M]8a2{&  
assessment of additional tax 补加税评税 8V(pugJ  
assessment of performance 业绩评估;实绩评价 X?$_Sd"G+5  
Assessor 评税主任 <t,x RBk  
asset price bubbles 资产价格泡沫 ZB&6<uw  
asset-backed securities 具资产保证的证券 MfQ!6zE  
assets accretion 资产增值 L+QLLcS~EM  
assets and liabilities 资产与负债 Fx+*S3==%e  
assets betterment statement 资产递增表;资产改进表 Ev P{p  
assets lending 实物放款;有抵押贷款 {iLT/i%  
assets of the company passing on the death 死者去世时转移的公司资产  }75e:w[  
assets pledged as security for liabilities 用作负债抵押的资产 =2 kG%9  
assets portfolio 资产投资组合 EE'!|N3  
assets price 资产价格 d[35d J7F  
assets quality 资产质素 _2nx^E(pd  
assets realization 资产变现 ;$tSb ~K+  
assets refinancing arrangement 资产再集资安排 Z8oK2Dw  
assets securitization 资产证券化 ,(4K4pN  
assets situated outside Hong Kong 在香港以外地方的资产 M[uA@  
assets stripping 削减资产;拆卖资产 6&-(&( _  
assets value 资产值 HmwT~  
assignee 承让人 LK"69Qx?5q  
assignment 转让;转让书;转让契 *4Izy14e  
assignment of interest 权益转让 yZ`wfj$Jj  
assignment of letters patent and trade mark 专利证书及商标转让 Y<rU#Z#T  
assignment of property 物业转让;物业转让书 Uwi7)  
assignment right 转让权 q]M0md  
assignor 转让人 X76e&~  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 }T$p)"  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 f {"?%Ku#  
associate member 附属会员 AK#1]i~  
associated body corporate 相联法人团体 '=6\v!  
associated company 相联公司;联属公司 ;\l,5EG  
associated corporation 相联法团 {_Gs*<.  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ZW}_Q s  
公认会计师公会〔英国〕 mQ=#nk$~g  
Association of Futures Exchange Brokers 香港期货经纪协会 L:8q8i  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 IMfqiH)  
association of underwriters 承保人组织 c=+!>Z&i$G  
assumption of control 接管 )0R'(#  
assurance 担保;保险;转易;转易书 )Beiu*  
assurance of interest 权益的转易 "T"h)L<  
at 19XX price 按一九XX年价格计算 g4@ lM"|S  
at a discount 按赔价计算;按贴水价格计算;打折扣 ``Un&-Ms  
at a premium 按溢价计算;按升水价格计算 L^Fy#p  
at call 通知付款;按通知 (M ~e?s  
at constant market price 按固定市价计算 "Yca%:  
at constant price 按固定价格计算 @]#1(9P  
at cost 按成本计算 w-{c.x  
at current market price 按当时市价计算;按现时市价计算 p"Z-6m~  
at current price 按当时价格计算;按现时价格计算 eN~=*Mn(za  
at factor cost 按要素成本计算;按生产要素成本计算 3{h_&Gbo'D  
at money-of-the-day price 按付款当日价格计算 !L8#@BjU  
at or better 按指定或较佳价位〔买卖指令〕 $pudoAO  
at par 按面值计算;平价 }{< '8J.R  
at sight 见票即付 PzR[KUK  
at the close 按收市盘 9$m|'$p3sG  
at the opening 按开市盘 C/&-l{7  
attestation 见证;见证条款 ,=mS,r7  
at-the-money option 平价期权 w'3iY,_ufC  
attorney 受权人;受托代表人 h65-s  
attornment 新拥有人承认书 M:6"H%h,W  
attributable profit 可归属利润 N"y)Oca{  
attributable share value 可归属股份价值 TBrPf-Xr  
Auckland Stock Exchange 奥克兰证券交易所 Y)a^(!<H<  
auction 拍卖 V#}kwON  
auctioneer 拍卖商 Yir [!{  
audit 审计;核数 r(2uu  
Audit Commission 审计署 Q1l' 7N  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] c7E11 \%&Z  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 Z*2Vpnqh\  
audit review 帐目审查 ?KI,cl  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 lUiL\~Gq  
audited account 审计帐目;经审计的帐目 Zoc0!84<z  
audited annual account 经审计的周年帐目 N{~Y J$!8  
audited balance sheet 经审计的资产负债表 ,-e{(L  
auditor 核数师;核数主任;审计师 E=w1=,/y  
auditor's certificate 核数师证明书;审计师证明书 / Qk4  
auditor's report 核数师报告;审计师报告 c\V7i#u[d;  
Aussie bond 澳元债券 bD8Gwi=iiu  
austerity budget 紧缩预算 ,<p}o\6  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 .q3/_*  
Australia All Ordinaries Index 澳洲所有普通股票指数 wuJ4kW$  
Australian Dollar [AUD] 澳元 ;{o|9x|  
Australian Options Market 澳大利亚期权市场 q8Z<{#oXu  
Australian Securities Commission 澳洲证券事务监察委员会 SN!?}<|U  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 RlDn0s  
Australian Stock Exchange 澳大利亚证券交易所 9pxc~=  
Austrian Schilling [ATS] 奥地利先令 x~j`@k,;  
authentication 认证;鉴证 Gm.]sE?.  
authority to purchase 委托购买证;委购书 a+T.^koY  
authorization 认可;核准;授权;授权书 K>l~SDcZ3  
authorization by direction 指示授权 78H'ax9m  
authorization by instruction 指令授权 _OC<[A  
authorization by warrant 令状授权 Q'mM3pq4r  
authorization of unit trust 单位信托的认可 kd$D 3S ^{  
authorized agent 指定代理人 az|N-?u  
authorized capital 法定资本 5j-YM  
authorized clerk 出市员 ^B 2 -)  
authorized dealer 认可交易商 \A6B,|@  
authorized financial institution 认可财务机构 *%t^;&x?  
authorized fund 认可基金 _aMPa+D=P  
authorized fund house 获授权的基金公司;认可基金公司 Yr=Y@~ XL  
authorized institution 认可机构 h@]XBv  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Bv%GJ*>>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 l/ ;  
authorized insurer 获授权保险人;获认可承保人 h@WhNk7"xa  
authorized investment 特准投资项目 ?r+-  
authorized person 获授权人 {Z5nGG  
authorized representative 获授权代表 'W,jMju  
authorized share capital 法定股本 -n<pPau2  
automated quotation system 自动报价系统 Y~E`9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 3% ;a)c;D  
自动交易系统〔香港期货交易所有限公司〕 ([LSsZ]sj  
automatic adjustment mechanism 自动调整机制 4u47D$=  
automatic adjustment system 自动调整系统 ["e3Ez  
Automatic Clearing House 自动票据交换所 U\<?z Dw  
automatic exchange rates accumulation system 自动化汇率累集系统 PO 7Lf#9]  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 /mu*-,a eX  
automatic teller machine [ATM] 自动柜员机 =;&yd';k  
autopay 自动转帐 pK'V9fD5J  
available assets 可用资产 #7YY<) xt}  
available fiscal reserve 现存财政储备 b e^6i:  
available profit 可用利润 9lH?-~9  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 a1y-3 z  
average 平均;平均数;海损 } c }_<#I  
average basic salary 平均基本薪金 w+E,INd i  
average consumer expenditure 平均消费开支;一般消费开支 pKrN:ExB"\  
average cost 平均成本 jc f #6   
average cost of land production 增辟土地平均成本 EeRX+BM,  
average daily turnover 平均每日成交额 c[1oww  
average daily wage rate 平均每日工资率 V0XvJ  
average expenditure pattern 平均开支模式 6}Y#=}  
average growth rate 平均增长率 O ,h;hQZ  
average net fixed assets 固定资产平均净值 z}ddqZ27G$  
average of relatives 相对价格平均数 Zt.|oYH$  
average price 平均价格 7 uKY24  
average propensity to consume 平均消费倾向;一般消费倾向 `o8/(`a  
average propensity to save 平均储蓄倾向;一般储蓄倾向 '>ssqBnI  
average rate 平均率 M |`U"vO  
average revenue 平均收入;平均收益 [ )dXIIM  
average stock 平均库存;平均存货 C"T;Qp~B  
average yearly rent 平均年租 Nyj( 0W  
avoidance of double taxation 避免双重课税 ,1CIBFY  
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 nd1+"-,q  
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