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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: Xzn}gH]  
A share A股;甲类股份 Sv#S_jh  
abatement of tax 减税;减扣免税额 NQ3EjARZt  
ABN AMRO Bank N.V. 荷兰银行 lEXER^6  
above-the-line expenditure 线上项目支出;经常预算支出 Bjc<d,]  
above-the-line receipt 线上项目收入;经常预算收入 Q0j4 c  
ABSA Asia Limited 南非联合亚洲有限公司 Y'&rSHI"  
absolute change 绝对数值变更 ,#V }qSKUS  
absolute expenditure 实际开支 {e]ktj#+{  
absolute guideline figure 绝对准则数字 @sPuc.  
absolute interest 绝对权益 %M7EOa  
absolute order of discharge 绝对破产解除令 U*Sjb% Qb  
absolute profit margin 绝对利润幅度 r)]8zK4;=  
absolute value 实值;绝对值 bI?uV;m>  
absolutely vested interest 绝对既得权益 |~]@hs~  
absorbed cost 已吸收成本;已分摊成本 jA' 7@/F/  
absorption 吸收;分摊;合并 tX.fbL@ T  
absorption rate 吸收率;摊配率;分摊率 BbC aIt  
ACB Finance Limited 亚洲商业财务有限公司 H$M{thW  
acceptable form of reciprocity 合理的互惠条件 DnP "7}v  
acceptable rate 适当利率;适当汇率 HSG7jC'_  
acceptance agreement 承兑协议 +3d.JQoKl  
acceptance for honour 参加承兑 OAiSE`  
acceptor 承兑人;接受人;受票人 (8Inf_59  
acceptor for honour 参加承兑人 &@U)  
accident insurance 意外保险 -]~KQvIH!  
Accident Insurance Association of Hong Kong 香港意外保险公会 N+nv#]{  
accident insurance scheme 意外保险计划 VRQD  
accident year basis 意外年度基准 YiGSFg  
accommodation 通融;贷款 c,L{Qv"n{  
accommodation bill 通融票据;空头票据 Ljs4^vy <J  
accommodation party 汇票代发人 v!WkPvU  
account balance 帐户余额;帐户结余 _C4N6YdU  
account book 帐簿 |!6<L_31%  
account collected in advance 预收款项 .~AQxsGH  
account current book 往来帐簿 Fi8#r)G.  
account of after-acquired property 事后取得的财产报告 T*1`MIkv  
account of defaulter 拖欠帐目 Ox%.We 5  
account payable 应付帐款 E``\Jre@  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 w f""=;  
account receivable 应收帐款 \ $Q?  
account receivable report 应收帐款报表 qBDhCE  
account statement 结单;帐单;会计财务报表 .~Gt=F+`s  
account title 帐户名称;会计科目 }}X<e  
accountant's report 会计师报告 N@x5h8  
Accountant's Report Rules 会计师报告规则 W6&mXJ^3L  
accounting and auditing procedure 会计与审计程序;会计与核数程序 fN_Ilg)t?5  
Accounting Arrangements 《会计安排》 A$1Gc> C  
accounting basis 会计基础 WB|N)3-1  
accounting by Official Receiver 破产管理署署长呈交的帐目 g^)8a;/c  
Accounting Circular 《会计通告》 oR@1/lV  
accounting class 会计类别 (yO8G-Z0  
accounting date 记帐日期;会计结算日期 'z$!9ufY,  
accounting for money 款项核算 Aa!#=V1d  
Accounting Officer 会计主任 u5I#5  
accounting period 会计报告期;会计期 <(tnClAn  
accounting policy 会计政策;会计方针 Vg^,Ky,  
accounting practice 会计惯例 1zGhX]z  
accounting principle 会计准则 m#|h22^H  
accounting record 会计记录 c4 bo  
accounting report 会计报告 #q9cjEd_7  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 kJNu2S  
Accounting Society of China 中国会计学会 c.{t +OR  
accounting statement 会计报表 j|w_BO 9  
accounting system 会计制度;会计系统  YF$nL(  
accounting transaction 会计事项;帐务交易 h { M=V  
accounting treatment 会计处理 ,/Al'  
accounting year 会计年度 s<'WTgy1i  
accretion 增值;添加 #McX  
accrual 应计项目;应累算数目 t2hI^J0y  
accrual basis 应计制;权责发生制 <d~IdK'\x  
accrual basis accounting 应计制会计;权责发生制会计 F x3X  
accrue 应累算;应计 7OdJ&Gzd  
accrued benefit 应累算利益 /;;$9O9  
accrued charges 应计费用 "}^}3"/.  
accrued cumulative preference share dividend 应累算的累积优先股股息 Z_ (P^/  
accrued expenses 应累算费用 PM8*/4Cu.5  
accrued interest payable 应付利息;应计未付利息 ?F^O7\rw  
accrued interest receivable 应收利息;应计未收利息 $0,lE+7*  
accrued right 累算权益 ~vV+)KI  
accruing profit 应累算的利润 5-! Zm]  
accumulated fiscal reserve 累积财政储备 {1L{   
accumulated profit 累积利润;滚存溢利 \qw1\-q  
accumulated reserve 累积储备 q vGP$g  
accumulation of surplus income 累积收益盈余 [W Ud9fUL  
acquired assets 既得资产 z+{Q(8'b]  
acquisition 收购;购置;取得 \xjI=P'-25  
acquisition cost 购置成本 _r?.%] \.  
acquisition expenses 购置费用 ]EfM;'j[  
acquisition of 100% interest 收购全部股权 9/dI 6P7  
acquisition of control 取得控制权 ;dqu ld+q  
acquisition of fixed assets 购置固定资产 }~!KjFbs  
acquisition of shell “买壳” q{2 +Inf#:  
acquisition price 收购价 qt=nN-AC(  
act of God 天灾 b0aV?A}th  
acting partner 执事合伙人 0I7 r{T  
active market 买卖活跃的市场;交投畅旺的市场;旺市 cL^r^kL("  
active partner 积极参与的合伙人 I`uOsZBO/  
active trading 交投活跃 _5H0<%\  
actual circulation 实际流通 UE 1tm  
actual cost 实际成本 !~-@p?kW/  
actual expenditure 实际开支;实际支出 4%>2 >5  
actual income 实际入息;实际收入;实际收益 DgGG*OXY  
actual market 现货市场 EeDK ^W8N  
actual price 现货价;实际价格 qMmhVUx  
actual profit 实际利润 tE]Y=x[Ux  
actual quotation 实盘;实际价位;实际报价 ; G4g;YHy|  
actual year basis 按实际年度计算 f19'IH$n{  
actuals 实货 >*"1`vcxF  
actuarial investigation 精算调查 {33B%5n"  
actuarial principle 精算原则 UO}Yr8Z;  
actuarial report 精算师报告 Q+zy\T  
Actuarial Society of Hong Kong 香港精算学会 VskdC?yIp  
actuarial valuation 精算师估值 yv2wQ_({  
actuary 精算师 Lem:zXj  
ad referendum agreement 暂定协议;有待覆核的协定 I`S?2i2H  
ad valorem duty 从价税;按值征税 N'=b8J-fF  
ad valorem duty system 从价税制 R:, |xz  
ad valorem fee 从价费 =S<E[D{V`  
ad valorem tariff 从价关税 ;3 /*Z5p  
additional allowance 额外免税额 n1)~/ >  
additional amount for unexpired risk 未过期风险的额外款额 0xzS9  
additional assessable profit 补加应评税利润 !w{(}n2Wq  
additional assessment 补加评税 YjzGF=g#  
additional commitment 额外承担 [KNA5(Y0  
additional commitment vote 额外承担拨款 SxW.dT8{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 VL/KC-6  
additional dependent parent allowance 供养父母额外免税额 Xr]<v%,C  
additional provision 额外拨款 p{w:^l(  
additional stamp duty 附加印花税 E#(dri*#t  
additional tax 补加税罚款;补加税款 qV:TuR-|w  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 #iAw/a0&  
adjudged bankrupt 被裁定破产 2}kJN8\F  
adjudicated bankrupt 裁定破产人 #8i9@w  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 )5Ofr-Y  
adjudication of bankruptcy 裁定破产;宣告破产 _g%h:G&^  
adjudication of insolvency 裁定无力偿还债务 hZ UnNQ  
adjusted actual 经调整的实数;调整后的实数 :nn(Ndlz9  
adjusted current assets 经调整的流动资产;调整后的流动资产 p.x!dt\1kC  
adjusted figure 经调整的数字;调整后的数额 qqr]S^WW  
adjusted liabilities 经调整的负债;调整后的负债 gF~#M1!!  
adjusted loss 经调整的亏损;调整后的亏损 vhL/L?NB$  
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 L /V;;  
adjusted profit 经调整的利润;调整后的利润 04@?Jb1*  
adjusted surplus 经调整的盈余额;调整后的盈余额 Zz^!QlF  
adjusted value 经调整的价值;调整后的价值 `+5,=S  
adjustment 调整;修订;理算〔保险〕 xM D]b  
adjustment centre 调剂中心 >/9on.  
adjustment lag 调整过程的时间差距;调整时差 +a74] H"  
adjustment mechanism 调整机制 %]fi;Z  
adjustment of loss 亏损调整 9 $ Ud\   
adjustment process 调整过程;调整程序 d5l].%~  
adjustment range 调整幅度 c-=z<:Kf  
administered exchange rate 受管制汇率  y aLc~K  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 k*!f@ M  
administration expenses 行政费用 BB3wG*q  
administration fee 手续费;行政费 SoNT12>  
administration in bankruptcy 破产管理 \) vI-  
administration order 遗产管理令 ;)'  
administrator 管理人;遗产管理人 }J(o!2.  
administrator of the estate 遗产管理人 ~s -"u *>  
admission of debt 债项承认书 IpKpj"eoLy  
admission of proof 接纳债权证明 Oi,:q&  
advance 放贷款项;垫付款项;预支款项;预付款项 +|6 u 0&R^  
advance account 暂支帐目;预付款帐户 ]=jpqxlx  
advance compensation 预付补偿金 OG{vap)  
advance from shareholder 股东垫款 D0 ,t,,L  
advance pending reimbursement 预支以待日后付还 DRmN+2I  
advanced economy 先进经济体系 }D*5PV%d  
advancement 预付;预付财产 iU"{8K,  
advances warrant 垫款令 %-#rzeaW  
advancing 贷出 gYW  
adverse balance 逆差 TUM7(-,9  
adverse exchange 逆汇 ZGC*BP/  
advertisement addressed to shareholders 在报章刊登的致股东通告 3#~w#Q0%  
advice for collection 托收通知书 +JPHQx'W  
advice of drawing 提款通知书;汇票通知书 X$9 "dL  
advice of payment 付款通知 ]_y0wLq  
Advisory Committee [Securities and Futures Commission] /..a9x{At>  
谘询委员会〔证券及期货事务监察委员会〕 TY]-L1$  
Advisory Committee on Diversification 经济多元化谘询委员会 ),&tF_z:  
affidavit 誓章;遗产申报誓章 A&7~] BR\  
affidavit of no receipt 述明无收款的誓章 +hz S'z)n&  
affiliate 联号;联营公司;附属公司 %TS8 9/  
affiliated company 附属公司;联号;联营公司 GCv*a[8?n  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 EbMG9  
affordability 负担能力 T Y*uK  
African Development Bank [AfDB] 非洲开发银行 @Xl/<S&  
after-acquired property 事后取得的财产 kC=h[<'  
after-hours dealing 市后交易 be+tAp`  
after-tax profit 税后盈利;税后利润;税后溢利 D5jZ;z}  
agency agreement 代理协议 } TsND6Ws3  
agency expenses 代理机构的开支 Is#w=s}2  
agency fee 代理费 A v[|G4n  
Agency Law 《代理法》 WzdE XcY  
agent 代理人;承销人 |QxT"`rT  
agent of company 公司代理人 3FE=?Q  
agent's fee 代理人费;经纪费 `;v>fTcy  
aggregate 总计;总数;总体数字 _l$X![@6=  
aggregate amount 总款额;总额 $\vTiS'  
aggregate assets and liabilities 总体资产与负债 ^eY% T5K   
aggregate at constant price 按固定价格计算的总体数字 ;/)u/[KAv  
aggregate demand 总需求 MT(G=r8  
aggregate gross position 总持仓量 )sG/H8  
aggregate limit 总限额 y)0wM~E;2  
aggregate of salaries tax 合计薪俸税 MfK}DEJK,  
aggregate performance 总体表现;总体业绩 {p)=#Jd`.P  
aggregate supply 总体供应 2y@y<38  
aggregate surplus 总盈余 !1fAW! 8  
aggregate total 整体总额 }8)iFP&"  
aggregate value 总值;合计价值 sq1v._^s  
aggregated basis 合计基准 0)nY- f0  
aggregated net chargeable income 合计应课税入息实额 ,c.(&@  
aggregation 合并计算;合计;总和 5M mSQ_  
aggregation of incomes of husband and wife 夫妇入息合并计算 YCS8qEP&  
aggregation of property 财产的总和 dXewS_7  
agio 差价;贴水 .|x" '3#  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 >w)A~ F<  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment x'hUw*  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 PBY ^m+  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Yb=Z `)  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 .jvRUD8A7  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment m5\/7 VC  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Ub| -Q  
agreement for a settlement 授产协议 :9f/d;Mo3  
agreement for assignment 转让协议 L6IF0`M<,I  
agreement for sale 售卖协议;买卖协议 eO?@K$I  
agreement for sale and purchase 买卖协议 - A)XYz  
agreement for the payment of interest 支付利息协议 ^rIe"Kx  
agreement for the repayment of money 还款协议 x>*#cOVz;C  
agreement of reinsurance 再保险协议 M;zJ1  
Agricultural Bank of China 中国农业银行 ~Lf>/w  
air passenger departure tax 飞机乘客离境税 4Up \_  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 !Ng~;2GoA  
airport tax 机场税 HYWKx><   
alcohol duty 酒精税 n|Smy\0  
alienation 让与;让渡;转让 g*[DyIm  
alimony 生活费;赡养费 0w<G)p~%n  
All Ordinaries Index [AOI] 所有普通股指数 v*VId l>  
all risks 全险;综合险 mmx; Vt$i  
All Sales Record for Stock Market 《股票市场成交报告》 . Q$/\E  
Allied Capital Resources Limited 新联财务有限公司 )9? ^;HS  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 C Ch38qBp  
allocation letter 拨款信件 +VdC g_  
allocation of fund 分配款项;预留款项 ^7$V>|  
allocation of profit 利润分配;溢利分配 EhK5<v}  
allocation warrant 拨款令 XX;MoE~MM  
allotment 分配;配股 (Aw!K`0Y1  
allotment notice 股份配售通知;配股通知 Q~S3d  
allotment of shares 股份分配 4M{]YZMw8  
allowable 可获宽免;免税的 6$_//  
allowable business loss 可扣除的营业亏损 @l^BW*BCo  
allowable expenses 可扣税的支出 6O# xV:Uc<  
allowance 免税额;津贴;备抵;准备金 ~ $QNp#dq  
allowance for debts 债项的免税额 HI*j6H?\  
allowance for depreciation by wear and tear 耗损折旧免税额 $ ";NS6 1  
allowance for funeral expenses 殡殓费的免税额 ~L ufHbr  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 , \ 6*fXc  
allowance for repairs and outgoings 修葺及支出方面的免税额 KQv97#n1  
allowance to debtor 给债务人的津贴 4E~!$Ustx  
alteration of capital 资本更改 04wO9L;  
alternate trustee 候补受托人 1 wB2:o<  
amalgamation 合并 HA W57N  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xXn2M*g  
ambit of charges 征税范围;收费范围 y`Km96 Ui  
amended valuation 经修订的估值 YKWts y  
American Commodities Exchange 美国商品交易所 p5PTuJ>q  
American Express Bank Limited 美国运通银行 pJ ;4rrSK  
American Stock Exchange 美国证券交易所 TOvpv@?-  
amortization 摊销 Z%1{B*(e  
amount due from banks 存放银行同业的款项 )AoF-&,w  
amount due from banks abroad 存放海外银行同业的款项 W\l"_^d*  
amount due from holding companies 控股公司欠款 f )K(la^'  
amount due from local banks 存放本港银行同业的款项 WEVV2BJ  
amount due to banks 银行同业的存款 /C"?Y'  
amount due to banks abroad 海外银行同业的存款 5U5)$K'OA  
amount due to holding companies 控股公司存款 ,a1 1&"xl  
amount due to local banks 本港银行同业的存款 -&3mOn& (1  
amount due to outport banks 外埠银行同业的存款 =abBD   
amount for note issue 发行纸币的款额 NNM+Z:  
amount of bond 担保契据的款额 *^_ywqp  
amount of consideration 代价款额 A:5B6Z  
amount of contribution 供款数额 #mvOhu  
amount of indebtedness 负债款额 ,[t>N>10TH  
amount of principal of the loan 贷款本金额 DgB]y6~KXl  
amount of rates chargeable 应征差饷数额 !w #x@6yq  
amount of share capital 股本额 \]gUX-  
amount of sums assured 承保款额 -|aNHZr  
amount of variation 变动幅度 sUEvL( %nY  
amount of vote 拨款数额 6y d/3k  
amount payable 应付款额 0b~{l;  
amount receivable 应收款额 0CFON2I  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 syR +;  
analysis 分析 :L'U>)k  
ancillary risk 附属风险 Y,;$RV@g  
annual account 周年帐目;周年帐目报表;年度决算;年结 #k*P/I~  
annual accounting date 年结日期 byB ESyV!O  
annual allowance 每年免税额;年积金;年度津贴;年津 ZuIw4u(9  
annual balance 年度余额 g9K7_T #W  
annual disposable income 每年可动用收入  01;  
annual estimates 周年预算 SB}0u=5  
annual fee 年费 rbD}fUg  
annual general meeting 周年大会 +M %zOX/  
annual growth rate 年增率;每年增长率 w,qYT -R  
annual long-term supplement 长期个案每年补助金 k6mC_  
annual pensionable emolument 可供计算退休金的年薪 g Xi& S  
annual report 年报 ^KO=8m( )J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Jkq?wpYp  
annual return 周年报表;周年申报表;每年报税表格 N5Rda2m  
Annual Return Rules 《周年报表规则》 :SD^?.W\iT  
annual review of consumer prices 每年消费物价回顾 HJ+I;OJ  
annual roll-forward basis 逐年延展方式 vE=)qn=a  
annual salary 年薪 f~{@(g&Gl  
annual statement 年度报表;年度决算表 y %4G[Dz  
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 1p|}=R  
annuitant 年金受益人 vbT,! cEm  
annuity 年金 ^:F |2  
annuity contract 年金合约 U9ZWSDs  
annuity on human life 人寿年金 X5`#da  
antecedent debt 先前的债项 9u&q{I  
ante-dated cheque 倒填日期支票 <!qv$3/7  
anticipated expenditure 预期开支 4_'($FC1  
anticipated net profit 预期纯利 2&Hn%q)  
anticipated revenue 预期收入 u{SJ#3C5  
anti-inflation measure 反通货膨胀措施 !W3bHy:C"  
anti-inflationary stance 反通货膨胀立场 3+` <2TP  
apparent deficit 表面赤字 5C&]YT3 )  
apparent financial solvency 表面偿债能力 6;8Jy  
apparent partner 表面合伙人 Nt^9N #+N  
application for personal assessment 个人入息课税申请书 Y Cbt(nmr  
application of fund 资金应用 %/r}_V(UN  
application to release as liquidator and to destruct the books of accounts and documents (ev(~Wc  
申请免除清盘人职务及毁灭帐簿与文件 alB[/.1  
appointed actuary 委任精算师 vsU1Lzna6@  
appointed auditor 委任核数师;委任审计师 v2tKk^6`(i  
appointed trustee 委任的受托人 wf[B-2q)  
appointer 委任人 8H})Dq%d7  
apportioned pro rata 按比例分摊 sVjM^y24  
apportionment 分配;分摊 (" ,(@nS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Oi~ ]~+2  
apportionment formula 分摊方程式 @C34^\aH+  
apportionment of estate duty 遗产税的分摊 ^A"TY  
appraisal 估价;评估 vUa&9Y  
appreciable growth 可观增长 Np?%pB!Q  
appreciable impact 显着影响 6)B6c. 5o  
appreciable increase 可观增长 $%ts#56*  
appreciation 增值;升值 A^9RGz4=  
appreciation against other currencies 相对其他货币升值 %1Pn;bUU!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 hb_J. Q  
appreciation tax 增值税 ?k7z 5ow  
appropriation 拨款;拨用;拨付 ?9)-?tZ^Q  
appropriation account 拨款帐目 wh~g{(Xvq  
Appropriation Bill 拨款法案 r6#It$NU  
appropriation-in-aid system 补助拨款办法 6AW{qU6  
approved assets 核准资产 =ZaTD-%id  
approved basket stock 认可一篮子证券 ee0)%hc1t  
approved budget 核准预算 ;Uxr+,x~  
approved charitable donation 认可慈善捐款 G?t<4MT v  
approved charitable institution 认可慈善机构 >hcze<^S  
approved currency 核准货币;认可货币 |_7AN!7j  
approved estimates 核准预算 ;>z.wol  
approved estimates of expenditure 核准开支预算 >%o\Ue  
approved overseas insurer 核准海外保险人 e t$VR:  
approved overseas trust company 核准海外信托公司 9ne13 qVm+  
approved pooled investment fund 核准汇集投资基金 [-$:XOO  
approved provident fund scheme 认可公积金计划 {+&qC\YF  
approved provision 核准拨款 'p{N5eM  
approved redeemable share 核准可赎回股份 {d%% nK~  
approved regional stock 认可地区性证券 ?^< E#2a  
approved retirement scheme 认可退休金计划 [A.ix}3mm  
approved subordinated loan 核准附属贷款 scsN2#D7U/  
arbitrage 套戥;套汇;套利 <+tSTc4>r  
arbitrageur 套戥者;套汇者 l; ._ ?H  
arbitrary amount 临时款项 T|{1,wP  
arrangement 措施;安排;协定 gq^j-!Q)Q<  
arrears 欠款 #nv =x&g  
arrears of pay 欠付薪酬 ("7rjQjRz  
arrears of revenue 逾期未收税款;逾期未收的帐项 ^D=1%@l?#  
articles of association 组织章程;组织细则;组织章程细则 >4.K>U?0FC  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 el;eyGa  
ascertainment of profit 确定利润 #Pf?.NrTn  
"Asia Clear" “亚洲结算系统” "GTlJqhk  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 _8f? H#&  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 VT;Vm3\  
Asian Development Fund [ADF] 亚洲发展基金 d*e0/#s  
Asian dollar bond 亚洲美元债券 d\_$Nb*  
Asian dollar market 亚洲美元市场 z~S(OM@olJ  
Asian dollar rate 亚洲美元利率 b85r=tm   
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ^bZ'z  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 mYy{G s7  
asked price 沽盘;喊价;索价;卖方报价 LL}|# %4d  
assessable income 应评税入息 r}1.=a  
assessable loss 应评税亏损 xxsax/h  
assessable profit 应评税利润 7l%]/`Y-  
assessable value 应评税值 _Prh&Q1zs  
assessed profit 估定利润 srh>" 2."  
assessed value 经评估价值 nI_43rG:Uf  
assessment 评税;评定;估价;评税单 Ob+Rnfx37  
assessment number 评税编号;估价编号 M$9?{8m  
assessment of additional tax 补加税评税 m~#f L  
assessment of performance 业绩评估;实绩评价 (2oP=9m  
Assessor 评税主任 Ju"* ;/  
asset price bubbles 资产价格泡沫 %l#i9$s  
asset-backed securities 具资产保证的证券 J*nQ(*e  
assets accretion 资产增值 ;!ICLkc$  
assets and liabilities 资产与负债 DaN=NURDV  
assets betterment statement 资产递增表;资产改进表 4DYa~ =w  
assets lending 实物放款;有抵押贷款 KXQ &u{[<  
assets of the company passing on the death 死者去世时转移的公司资产 7j ]d{lD  
assets pledged as security for liabilities 用作负债抵押的资产 +4N7 _Y  
assets portfolio 资产投资组合 mip2=7M|C  
assets price 资产价格 $ e<108)]  
assets quality 资产质素 6dCS Gb  
assets realization 资产变现 /3VSO"kcZ  
assets refinancing arrangement 资产再集资安排 mO6rj=L^  
assets securitization 资产证券化 CTG:C5OK  
assets situated outside Hong Kong 在香港以外地方的资产 _5nS!CN  
assets stripping 削减资产;拆卖资产 ?nLlZpZ2v  
assets value 资产值 Cw*:`  
assignee 承让人 W7_j;7'  
assignment 转让;转让书;转让契 Em%0C@C  
assignment of interest 权益转让 ZCT\4Llv#  
assignment of letters patent and trade mark 专利证书及商标转让 vpS&w  
assignment of property 物业转让;物业转让书 iB]xYfQ&@V  
assignment right 转让权 -|"[S"e  
assignor 转让人 m>H+noc^  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ]~Su  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?YeUA =[MC  
associate member 附属会员 J@Qt(rRxi  
associated body corporate 相联法人团体 j.?c~Fh  
associated company 相联公司;联属公司 p>g5WebBN  
associated corporation 相联法团 :"vW;$1 }  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?F^$4:  
公认会计师公会〔英国〕 - kGwbV}  
Association of Futures Exchange Brokers 香港期货经纪协会 bvxol\7;  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 7z_EX8^  
association of underwriters 承保人组织 K~C6dy  
assumption of control 接管 0:CIM  
assurance 担保;保险;转易;转易书 QgR3kc^7/  
assurance of interest 权益的转易 K4G43P5q`  
at 19XX price 按一九XX年价格计算 <r@w`G  
at a discount 按赔价计算;按贴水价格计算;打折扣 ]#7{ x  
at a premium 按溢价计算;按升水价格计算 XtJIaD|:3  
at call 通知付款;按通知 t-gLh(-.  
at constant market price 按固定市价计算 D?Mj<||  
at constant price 按固定价格计算 `/"rs@  
at cost 按成本计算 fj7\MTy  
at current market price 按当时市价计算;按现时市价计算 Z7="on4  
at current price 按当时价格计算;按现时价格计算 *N C9S,eSP  
at factor cost 按要素成本计算;按生产要素成本计算 !Qqi%  
at money-of-the-day price 按付款当日价格计算 >!U oS  
at or better 按指定或较佳价位〔买卖指令〕 f"{|c@%  
at par 按面值计算;平价 Az`c? W%  
at sight 见票即付 b%-S'@ew  
at the close 按收市盘 S`\03(zDA  
at the opening 按开市盘 "CX@a"  
attestation 见证;见证条款  [f1'Qb  
at-the-money option 平价期权 ?xRx|_}e  
attorney 受权人;受托代表人 U5iyvU=UG  
attornment 新拥有人承认书 7xhBdi[ dQ  
attributable profit 可归属利润 kL7n`o  
attributable share value 可归属股份价值 *%nV<}e^_=  
Auckland Stock Exchange 奥克兰证券交易所 6XFLWN-)  
auction 拍卖 &2P+9j>  
auctioneer 拍卖商 SyB2A\A  
audit 审计;核数 vGX}zzto  
Audit Commission 审计署 &P0jRT3e#Y  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]  s-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〕 oy _DYop  
audit review 帐目审查  UZV\]Y  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 tQ@%3`  
audited account 审计帐目;经审计的帐目 Qvx[F:#Tk  
audited annual account 经审计的周年帐目 e2dg{n$6"  
audited balance sheet 经审计的资产负债表 Z)7|m  
auditor 核数师;核数主任;审计师 4ZX6=-u^  
auditor's certificate 核数师证明书;审计师证明书 sU=7)*$  
auditor's report 核数师报告;审计师报告 }Z,xF`  
Aussie bond 澳元债券 2}BQ=%E!'  
austerity budget 紧缩预算 Y6Mp[=  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 it#,5#Y:  
Australia All Ordinaries Index 澳洲所有普通股票指数 )&") J}@  
Australian Dollar [AUD] 澳元 Bw{enf$vR  
Australian Options Market 澳大利亚期权市场 JQ~[$OGH  
Australian Securities Commission 澳洲证券事务监察委员会 D^30R*gV  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 TOx >Z  
Australian Stock Exchange 澳大利亚证券交易所 Po1/_# mu  
Austrian Schilling [ATS] 奥地利先令 "G[yV>pxv  
authentication 认证;鉴证 Q`B K R]/  
authority to purchase 委托购买证;委购书 v\3 \n3[u  
authorization 认可;核准;授权;授权书 LFskNF0X  
authorization by direction 指示授权 Dga;GYx  
authorization by instruction 指令授权 0^m`jD  
authorization by warrant 令状授权 KB$S B25m  
authorization of unit trust 单位信托的认可 ;_oJGII?br  
authorized agent 指定代理人 J/(^Z?/~P!  
authorized capital 法定资本 2gM/".|{  
authorized clerk 出市员 Sp]u5\  
authorized dealer 认可交易商 LZI[5tA"  
authorized financial institution 认可财务机构 QUO'{;,  
authorized fund 认可基金 ?heg_ ~P  
authorized fund house 获授权的基金公司;认可基金公司 O,[9E  
authorized institution 认可机构 8JFvz(SK>  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ;ipT0*Y  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >>b <)?3Rv  
authorized insurer 获授权保险人;获认可承保人 uf/4vz,  
authorized investment 特准投资项目 @d1YN]ede  
authorized person 获授权人 NW4tQ;ad  
authorized representative 获授权代表 =MjkD)l  
authorized share capital 法定股本 "sUjJ|  
automated quotation system 自动报价系统 @9e}kiW  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] {bP )Fon  
自动交易系统〔香港期货交易所有限公司〕 =3dR-3  
automatic adjustment mechanism 自动调整机制 WdZ_^  
automatic adjustment system 自动调整系统 ?_t_rF(?6  
Automatic Clearing House 自动票据交换所 I R|[&}z  
automatic exchange rates accumulation system 自动化汇率累集系统 gjL+8Rk  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Aryp!oW  
automatic teller machine [ATM] 自动柜员机 s`2q(`}  
autopay 自动转帐 %}}?Y`/W )  
available assets 可用资产 I&wJK'GM`  
available fiscal reserve 现存财政储备 ,.z?=]'en  
available profit 可用利润 )qua0'y]@  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 i?:#lbw_  
average 平均;平均数;海损 N#p%^GH  
average basic salary 平均基本薪金 AaLbJYuKd  
average consumer expenditure 平均消费开支;一般消费开支 QJF_ "  
average cost 平均成本 `>Ms7G9S~e  
average cost of land production 增辟土地平均成本 W P9PX  
average daily turnover 平均每日成交额 'm TQ=1  
average daily wage rate 平均每日工资率 Y3JIDT^  
average expenditure pattern 平均开支模式 ?3y>K!D(A  
average growth rate 平均增长率 )8`i%2i=  
average net fixed assets 固定资产平均净值 Vtv~jJ{m  
average of relatives 相对价格平均数 qH4+i STnV  
average price 平均价格 UB,0c)   
average propensity to consume 平均消费倾向;一般消费倾向  OK(xG3T  
average propensity to save 平均储蓄倾向;一般储蓄倾向 &,tj.?NCn  
average rate 平均率 j;J`P H  
average revenue 平均收入;平均收益 INEE 37%  
average stock 平均库存;平均存货 NXMZTZpB7  
average yearly rent 平均年租 .aQ8I1~  
avoidance of double taxation 避免双重课税 [0!*<%BgK'  
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 pf&U$oR4  
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