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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: I}\`l+  
A share A股;甲类股份 A{gniYqvB`  
abatement of tax 减税;减扣免税额 g?>   
ABN AMRO Bank N.V. 荷兰银行 C{YTHN n  
above-the-line expenditure 线上项目支出;经常预算支出 ]gVW&3ZW  
above-the-line receipt 线上项目收入;经常预算收入 _:G>bU/^  
ABSA Asia Limited 南非联合亚洲有限公司 Yz>8 Nn'_  
absolute change 绝对数值变更 7qg. :h  
absolute expenditure 实际开支 6g"qwWZp  
absolute guideline figure 绝对准则数字 <4*)J9V^s=  
absolute interest 绝对权益 dbfI!4  
absolute order of discharge 绝对破产解除令 Cp#}x1{  
absolute profit margin 绝对利润幅度 PBAQ KQ  
absolute value 实值;绝对值 E\VKlu4  
absolutely vested interest 绝对既得权益 .WlZT-  
absorbed cost 已吸收成本;已分摊成本 MwWN;_#EO)  
absorption 吸收;分摊;合并 NZuylQ)0  
absorption rate 吸收率;摊配率;分摊率 D/tFN+|P  
ACB Finance Limited 亚洲商业财务有限公司 r,ep{ p  
acceptable form of reciprocity 合理的互惠条件 bJL,pe+u  
acceptable rate 适当利率;适当汇率 /%P,y+<}iG  
acceptance agreement 承兑协议 \m+;^_;5GW  
acceptance for honour 参加承兑 hD7Lgi-N)W  
acceptor 承兑人;接受人;受票人 f1I/aRV:+  
acceptor for honour 参加承兑人 p:Zhg{sF  
accident insurance 意外保险 u7 {R; QKw  
Accident Insurance Association of Hong Kong 香港意外保险公会 5,du2  
accident insurance scheme 意外保险计划 vH{JLN2  
accident year basis 意外年度基准 jo"zd b  
accommodation 通融;贷款 nc:K!7:  
accommodation bill 通融票据;空头票据 La si)e=$<  
accommodation party 汇票代发人 /z4n?&tM  
account balance 帐户余额;帐户结余 8[u$CTl7a  
account book 帐簿 m"vWu0/#  
account collected in advance 预收款项 uD4$<rSHb  
account current book 往来帐簿 l6-%)6u>  
account of after-acquired property 事后取得的财产报告 ExSy/^4f  
account of defaulter 拖欠帐目 JjHQn=3AJ  
account payable 应付帐款 27UnH: =  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 %kiPE<<x  
account receivable 应收帐款 6{2 9cX.  
account receivable report 应收帐款报表 :qvaI,  
account statement 结单;帐单;会计财务报表 8o,"G}Hjk  
account title 帐户名称;会计科目 CPu~^ik  
accountant's report 会计师报告 0y=lf+xA*  
Accountant's Report Rules 会计师报告规则 *"j3x} U<  
accounting and auditing procedure 会计与审计程序;会计与核数程序 34qfP{9!N  
Accounting Arrangements 《会计安排》 ! p3vnOX6  
accounting basis 会计基础 Xl/2-'4  
accounting by Official Receiver 破产管理署署长呈交的帐目 19i [DR  
Accounting Circular 《会计通告》 \`YV)"y" ~  
accounting class 会计类别 g #[,4o;  
accounting date 记帐日期;会计结算日期 0vcFX)]yW  
accounting for money 款项核算 ^j7]> I  
Accounting Officer 会计主任 "= *   
accounting period 会计报告期;会计期 nPjN\Es6  
accounting policy 会计政策;会计方针 <nF1f(ky  
accounting practice 会计惯例 d0-T\\U  
accounting principle 会计准则 9TV1[+JWe  
accounting record 会计记录 d'b q#r  
accounting report 会计报告 %~qY\>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &(A'uX.>pr  
Accounting Society of China 中国会计学会 EV N:3  
accounting statement 会计报表 T$4Utd5[z'  
accounting system 会计制度;会计系统 Bk~%  
accounting transaction 会计事项;帐务交易 VRz9;=m  
accounting treatment 会计处理 4|KtsAVp{  
accounting year 会计年度 3!u:*ibt  
accretion 增值;添加 +JY]J89  
accrual 应计项目;应累算数目 ]}BT'fky#  
accrual basis 应计制;权责发生制 t+n+_X  
accrual basis accounting 应计制会计;权责发生制会计 .q9i10C  
accrue 应累算;应计 F vHd `  
accrued benefit 应累算利益 T :X A  
accrued charges 应计费用 >FReGiK$T  
accrued cumulative preference share dividend 应累算的累积优先股股息 E7|P\^}m(f  
accrued expenses 应累算费用 L_}F.nbS5  
accrued interest payable 应付利息;应计未付利息 u'aWvN y+  
accrued interest receivable 应收利息;应计未收利息 >w|2 ~oK  
accrued right 累算权益 8\CmM\R  
accruing profit 应累算的利润 x%, !px3s  
accumulated fiscal reserve 累积财政储备 "y=AVO  
accumulated profit 累积利润;滚存溢利 /7Ft1f  
accumulated reserve 累积储备 oCuKmK8  
accumulation of surplus income 累积收益盈余 Bc51 0I$c  
acquired assets 既得资产 <84d Vg  
acquisition 收购;购置;取得 _eMY ?  
acquisition cost 购置成本 9d&}CZr  
acquisition expenses 购置费用 b "5WsJ:'#  
acquisition of 100% interest 收购全部股权 `Qo}4nuRs  
acquisition of control 取得控制权 @]B 7(j<'R  
acquisition of fixed assets 购置固定资产 C9E@$4*  
acquisition of shell “买壳” Ozs&YZ  
acquisition price 收购价 t}-rN5GO  
act of God 天灾 R?+:Js/  
acting partner 执事合伙人 G:{\-R'  
active market 买卖活跃的市场;交投畅旺的市场;旺市 r#/Bz5Jb*  
active partner 积极参与的合伙人 \FjY;rqfKe  
active trading 交投活跃 ;.b^A  
actual circulation 实际流通 firiYL"=44  
actual cost 实际成本 Be2yS]U  
actual expenditure 实际开支;实际支出 s@5r}6?M  
actual income 实际入息;实际收入;实际收益 IP l]$j>N  
actual market 现货市场 VHTr;(]hk  
actual price 现货价;实际价格 [7gwJiK  
actual profit 实际利润 + xRSd *  
actual quotation 实盘;实际价位;实际报价 gqan]b_  
actual year basis 按实际年度计算 ;>B06v  
actuals 实货 3dC ;B@  
actuarial investigation 精算调查 T'e p&tNY  
actuarial principle 精算原则 C\; $RH  
actuarial report 精算师报告 ?\![W5uuXG  
Actuarial Society of Hong Kong 香港精算学会 v(z2,?/4  
actuarial valuation 精算师估值 &Ch~$Wb^  
actuary 精算师 'Mm=<Bh  
ad referendum agreement 暂定协议;有待覆核的协定 o|7 h  
ad valorem duty 从价税;按值征税 #"aL M6Cfs  
ad valorem duty system 从价税制 LkIbvJCV  
ad valorem fee 从价费 [5QbE$  
ad valorem tariff 从价关税 -O?&+xIK&  
additional allowance 额外免税额 J1{ucFa  
additional amount for unexpired risk 未过期风险的额外款额 dSIZsapH  
additional assessable profit 补加应评税利润 ^ l9NF  
additional assessment 补加评税 '.d]n(/lZd  
additional commitment 额外承担 ~3s\Q%   
additional commitment vote 额外承担拨款 =hB0p^a  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^ ]CQd   
additional dependent parent allowance 供养父母额外免税额 U Zc%XZ`"V  
additional provision 额外拨款 {]dH+J7  
additional stamp duty 附加印花税 .3,6Oo  
additional tax 补加税罚款;补加税款 z+6%Ya&ls  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 DU1\K  
adjudged bankrupt 被裁定破产 cp<jwcc!  
adjudicated bankrupt 裁定破产人 9aZ^m$tAt  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 }uk]1M2=  
adjudication of bankruptcy 裁定破产;宣告破产 6i_dL|c  
adjudication of insolvency 裁定无力偿还债务 ;B@-RfP  
adjusted actual 经调整的实数;调整后的实数 T&~7*j(|e  
adjusted current assets 经调整的流动资产;调整后的流动资产 xl;0&/7e  
adjusted figure 经调整的数字;调整后的数额 c %.vI  
adjusted liabilities 经调整的负债;调整后的负债 @m Id{w z  
adjusted loss 经调整的亏损;调整后的亏损 MyJG2C#R  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 B5fF\N^  
adjusted profit 经调整的利润;调整后的利润 {>R'IjFc  
adjusted surplus 经调整的盈余额;调整后的盈余额 _=RK  
adjusted value 经调整的价值;调整后的价值 1# X*kF  
adjustment 调整;修订;理算〔保险〕 Bwg\_:vq  
adjustment centre 调剂中心 Gmp`3  
adjustment lag 调整过程的时间差距;调整时差 S K7b]J>  
adjustment mechanism 调整机制 w00Ba^W  
adjustment of loss 亏损调整 !`EhVV8u-_  
adjustment process 调整过程;调整程序 C#4/~+  
adjustment range 调整幅度 'ai!6[|SD  
administered exchange rate 受管制汇率 DX%D8atrr  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 SHT^Etri  
administration expenses 行政费用 [p[C45d=<  
administration fee 手续费;行政费 vQIN#;m4  
administration in bankruptcy 破产管理 y<A%&  
administration order 遗产管理令 KHJk}]K  
administrator 管理人;遗产管理人 3Y+ bIz!  
administrator of the estate 遗产管理人 >*cg K}!@  
admission of debt 债项承认书 =Frbhh57  
admission of proof 接纳债权证明 5D%gDw+"  
advance 放贷款项;垫付款项;预支款项;预付款项 A%c)=(,  
advance account 暂支帐目;预付款帐户 qmM%MPv  
advance compensation 预付补偿金 !_SIq`5]@  
advance from shareholder 股东垫款 ;l>C[6]  
advance pending reimbursement 预支以待日后付还  _F9O4Q4  
advanced economy 先进经济体系 lc2RMu  
advancement 预付;预付财产 FkJX)  
advances warrant 垫款令 1xE*quhrh  
advancing 贷出 =FtJa3mHK  
adverse balance 逆差 K]Onb{QY  
adverse exchange 逆汇 K JX@?1"  
advertisement addressed to shareholders 在报章刊登的致股东通告 e<[0H 8  
advice for collection 托收通知书 OGqsQ  
advice of drawing 提款通知书;汇票通知书 OlF5~VAbfb  
advice of payment 付款通知 v9R"dc]0h  
Advisory Committee [Securities and Futures Commission] F_&bE@k  
谘询委员会〔证券及期货事务监察委员会〕 0[T>UEI?  
Advisory Committee on Diversification 经济多元化谘询委员会 v5N2$Sqp*  
affidavit 誓章;遗产申报誓章 jwd{CN%  
affidavit of no receipt 述明无收款的誓章 &\/b(|>  
affiliate 联号;联营公司;附属公司 8x9$6HO  
affiliated company 附属公司;联号;联营公司 {IpIQ-@l  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 s.7s:Q`  
affordability 负担能力 lYMNx|PF  
African Development Bank [AfDB] 非洲开发银行 =y kOh_M  
after-acquired property 事后取得的财产 C #A\Rfi  
after-hours dealing 市后交易 n%YG)5;  
after-tax profit 税后盈利;税后利润;税后溢利 1_z6O!rx  
agency agreement 代理协议 b[_${in:  
agency expenses 代理机构的开支 5};$>47m  
agency fee 代理费 hfuGCD6F`  
Agency Law 《代理法》 'N?t=A  
agent 代理人;承销人 @ dF]X  
agent of company 公司代理人 g2'Q)w  
agent's fee 代理人费;经纪费 }475c{  
aggregate 总计;总数;总体数字 @lnM%  
aggregate amount 总款额;总额 3!V$fl0  
aggregate assets and liabilities 总体资产与负债 p/f!\  
aggregate at constant price 按固定价格计算的总体数字 Y!tjaL 9D  
aggregate demand 总需求 >&3ATH;&(  
aggregate gross position 总持仓量 OK^0,0kS3  
aggregate limit 总限额 :&oUI&(o  
aggregate of salaries tax 合计薪俸税 Lv{xwHnE  
aggregate performance 总体表现;总体业绩 /NDuAjp[@  
aggregate supply 总体供应 [Ifhh2  
aggregate surplus 总盈余 MlM2(/ok  
aggregate total 整体总额 f; "6I  
aggregate value 总值;合计价值 4: <=%d  
aggregated basis 合计基准 :<$IGzw}.  
aggregated net chargeable income 合计应课税入息实额 pt!Q%rXm  
aggregation 合并计算;合计;总和 3]9twfF 'J  
aggregation of incomes of husband and wife 夫妇入息合并计算 P_w\d/3  
aggregation of property 财产的总和 4Dd7 I  
agio 差价;贴水 S=wJ{?gzAK  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 2m?!!We q  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 2iM8V  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 n_Ka+Y<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment AIXvS*Y,  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 WZ<kk T  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment OLdD3OI  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 U8 b1 sz  
agreement for a settlement 授产协议 J '^xDIZX  
agreement for assignment 转让协议 *KXg;777  
agreement for sale 售卖协议;买卖协议 ", :Ta|  
agreement for sale and purchase 买卖协议 M:~/e8Xv  
agreement for the payment of interest 支付利息协议 ;5.o;|w?!  
agreement for the repayment of money 还款协议 6!3Jr  
agreement of reinsurance 再保险协议 I:qfB2tL)O  
Agricultural Bank of China 中国农业银行 o,sw[  
air passenger departure tax 飞机乘客离境税 T"GuE[?a  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >Lo!8Hen  
airport tax 机场税 dWI.t1`i  
alcohol duty 酒精税 OZ$"P<X_"  
alienation 让与;让渡;转让 ]%y~cq  
alimony 生活费;赡养费 z]YP  
All Ordinaries Index [AOI] 所有普通股指数 zTa>MzH1-;  
all risks 全险;综合险 `>q|_w \e  
All Sales Record for Stock Market 《股票市场成交报告》 B~u_zZE  
Allied Capital Resources Limited 新联财务有限公司 DJ9;{,gm  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 |;-,(509  
allocation letter 拨款信件 jbHk  
allocation of fund 分配款项;预留款项 $VrKoL\ScA  
allocation of profit 利润分配;溢利分配 P9p{j1*;  
allocation warrant 拨款令 `37GVo4  
allotment 分配;配股 | 3`qT#p{  
allotment notice 股份配售通知;配股通知 ?]=fC{Rh  
allotment of shares 股份分配 lK? Z38  
allowable 可获宽免;免税的 #f'(8JjY  
allowable business loss 可扣除的营业亏损 Y"uFlHN&i  
allowable expenses 可扣税的支出 $J |oVVct  
allowance 免税额;津贴;备抵;准备金 D k'EKT-  
allowance for debts 债项的免税额 a* pZcv<  
allowance for depreciation by wear and tear 耗损折旧免税额 %acy%Sy  
allowance for funeral expenses 殡殓费的免税额 B=;pyhc  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 G@) I  
allowance for repairs and outgoings 修葺及支出方面的免税额 )6?.; B  
allowance to debtor 给债务人的津贴 mF>CH]k3  
alteration of capital 资本更改 I~R<}volu  
alternate trustee 候补受托人 RTSR-<{z  
amalgamation 合并 _e.b #{=9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /)i)wxi  
ambit of charges 征税范围;收费范围 T$]2U>=<J  
amended valuation 经修订的估值 /p [l(H  
American Commodities Exchange 美国商品交易所 8j,_  
American Express Bank Limited 美国运通银行 f/b }X3K  
American Stock Exchange 美国证券交易所 -?b@6U  
amortization 摊销 >EMgP1  
amount due from banks 存放银行同业的款项 L-d8bA  
amount due from banks abroad 存放海外银行同业的款项 c= 2e?  
amount due from holding companies 控股公司欠款 *x| <\_+  
amount due from local banks 存放本港银行同业的款项 L!L/QG|wdf  
amount due to banks 银行同业的存款 sQ^>.yG  
amount due to banks abroad 海外银行同业的存款 Y\ T*8\h_[  
amount due to holding companies 控股公司存款 'D-#,X C  
amount due to local banks 本港银行同业的存款 &F}1\6{fL  
amount due to outport banks 外埠银行同业的存款 6QRfju'  
amount for note issue 发行纸币的款额 =3=KoH/'  
amount of bond 担保契据的款额 r1FE$R~C=  
amount of consideration 代价款额 F.=u Jdl.!  
amount of contribution 供款数额 'KGY;8<x]  
amount of indebtedness 负债款额 4[3T%jA  
amount of principal of the loan 贷款本金额 D^PsV  
amount of rates chargeable 应征差饷数额 +k"dN^K]D  
amount of share capital 股本额 Et'C4od s  
amount of sums assured 承保款额 HHZ!mYr  
amount of variation 变动幅度 kXC.rgal  
amount of vote 拨款数额 Xh]\q)  
amount payable 应付款额 ^BM/K&7^  
amount receivable 应收款额 ](0 Vm_es  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x#0C+cU  
analysis 分析 [6S"iNiyKT  
ancillary risk 附属风险 =] 5;=>(  
annual account 周年帐目;周年帐目报表;年度决算;年结 <nsl`C~6g0  
annual accounting date 年结日期 p8"(z@T  
annual allowance 每年免税额;年积金;年度津贴;年津 "|DR"rr'j  
annual balance 年度余额 9L#B"lh  
annual disposable income 每年可动用收入 )C2d)(baEJ  
annual estimates 周年预算 1|w,Z+/  
annual fee 年费 =zA=D.D2  
annual general meeting 周年大会 1MJ]Gh]5  
annual growth rate 年增率;每年增长率 ID+'$u &  
annual long-term supplement 长期个案每年补助金 3r em"M  
annual pensionable emolument 可供计算退休金的年薪 29ft!R>[  
annual report 年报 e( ^9fg_SG  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (&MSP  
annual return 周年报表;周年申报表;每年报税表格 :e@JESlLf  
Annual Return Rules 《周年报表规则》 8VcAtrx_  
annual review of consumer prices 每年消费物价回顾 R~*Y@_oD  
annual roll-forward basis 逐年延展方式 r-YQsu&  
annual salary 年薪 M]` Q4\  
annual statement 年度报表;年度决算表 G P1>h.J  
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 a`pY&xq::  
annuitant 年金受益人 <vt^=QA'  
annuity 年金 )dL?B9d:  
annuity contract 年金合约 0K3FH&.%  
annuity on human life 人寿年金 ($(1KE  
antecedent debt 先前的债项 *vAOUqX`x  
ante-dated cheque 倒填日期支票 g&0GO:F`  
anticipated expenditure 预期开支 8)POEY4  
anticipated net profit 预期纯利 3 n:<oOV  
anticipated revenue 预期收入 cHsJQU*K6  
anti-inflation measure 反通货膨胀措施 h/TPd]  
anti-inflationary stance 反通货膨胀立场 b$R>GQ?#  
apparent deficit 表面赤字 , D1[}Lr=K  
apparent financial solvency 表面偿债能力 jZ D\u%  
apparent partner 表面合伙人 aJ)5DlfLR  
application for personal assessment 个人入息课税申请书 4}LF>_+=  
application of fund 资金应用 @B9|{[P  
application to release as liquidator and to destruct the books of accounts and documents !RcAJs'  
申请免除清盘人职务及毁灭帐簿与文件 T (2,iG8  
appointed actuary 委任精算师 C-Fp)Zs{0  
appointed auditor 委任核数师;委任审计师 $Qy(ed  
appointed trustee 委任的受托人 8]?1gDS|9O  
appointer 委任人 2FVKgyV  
apportioned pro rata 按比例分摊 h5F'eur  
apportionment 分配;分摊 uBE,z>/,;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <Ab:yD`K!  
apportionment formula 分摊方程式 J$I1 *~I4v  
apportionment of estate duty 遗产税的分摊 `u>BtAx8  
appraisal 估价;评估 , ;d9uG2  
appreciable growth 可观增长 mTP.W#N  
appreciable impact 显着影响 [d&Faa[`  
appreciable increase 可观增长 R-Fi`#PG2  
appreciation 增值;升值 g?$9~/h :;  
appreciation against other currencies 相对其他货币升值 ?^ErrlI_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 17i^|&J6}:  
appreciation tax 增值税 *Yr-:s9J9  
appropriation 拨款;拨用;拨付 xY'g7<})$  
appropriation account 拨款帐目 ,xh9,EpBk  
Appropriation Bill 拨款法案 F{"%ey">  
appropriation-in-aid system 补助拨款办法 kN$70N7I;  
approved assets 核准资产 >(*jbL]p  
approved basket stock 认可一篮子证券 Nz}Q"6L  
approved budget 核准预算 kx=AX*I  
approved charitable donation 认可慈善捐款 .FXQ,7mZ-  
approved charitable institution 认可慈善机构 f.P( {PN  
approved currency 核准货币;认可货币 w%_BX3GTO  
approved estimates 核准预算 kTk?[BK  
approved estimates of expenditure 核准开支预算 H);'\]_'x  
approved overseas insurer 核准海外保险人 _uu:)%  
approved overseas trust company 核准海外信托公司 wwAT@=X*}  
approved pooled investment fund 核准汇集投资基金 Y>#c2@^i<  
approved provident fund scheme 认可公积金计划 j d8 1E  
approved provision 核准拨款 W_ 6Jl5]  
approved redeemable share 核准可赎回股份 *(scSC>  
approved regional stock 认可地区性证券 ]Cz16e&=2  
approved retirement scheme 认可退休金计划 qJ/C*Wqic  
approved subordinated loan 核准附属贷款 8Cqs@<r4Od  
arbitrage 套戥;套汇;套利 "|G,P-5G"  
arbitrageur 套戥者;套汇者 *"CvB{XF&Z  
arbitrary amount 临时款项 kxmS   
arrangement 措施;安排;协定 |K_B{v.   
arrears 欠款 $($SQZK&  
arrears of pay 欠付薪酬 6'%]6"&M4  
arrears of revenue 逾期未收税款;逾期未收的帐项 P&tK}Se^V  
articles of association 组织章程;组织细则;组织章程细则 )g --=w3  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 aOD"z7}U  
ascertainment of profit 确定利润 Ax^'unfQ:  
"Asia Clear" “亚洲结算系统” Ji!-G4.n"  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 1%@~J\qF  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Qm.kXlsDI  
Asian Development Fund [ADF] 亚洲发展基金 0 \#Q;Z2  
Asian dollar bond 亚洲美元债券 % *G)*n  
Asian dollar market 亚洲美元市场 lewDR"0Kx  
Asian dollar rate 亚洲美元利率 2$o[  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 0/ Ht;(  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 'oHR4O*  
asked price 沽盘;喊价;索价;卖方报价 _Nn!SE   
assessable income 应评税入息 .;:xx~G_Q  
assessable loss 应评税亏损 :}JZKj!}M  
assessable profit 应评税利润 =e;wEf%`  
assessable value 应评税值 fEjW7 c  
assessed profit 估定利润 LNZ#%R~r  
assessed value 经评估价值 ?},ItJ#>)q  
assessment 评税;评定;估价;评税单 `aUp&8{  
assessment number 评税编号;估价编号 ZYsFd_  
assessment of additional tax 补加税评税  +o  
assessment of performance 业绩评估;实绩评价 1pb;A;F,A  
Assessor 评税主任 0uz"}v)  
asset price bubbles 资产价格泡沫 Rpk`fxAO  
asset-backed securities 具资产保证的证券 5G<CDgl^!  
assets accretion 资产增值 4cQ5E9  
assets and liabilities 资产与负债 {Pb^Lf >  
assets betterment statement 资产递增表;资产改进表 Flxo%g};  
assets lending 实物放款;有抵押贷款 QRlzGRueR&  
assets of the company passing on the death 死者去世时转移的公司资产 Ng"vBycy  
assets pledged as security for liabilities 用作负债抵押的资产 Z~(XyaN  
assets portfolio 资产投资组合 RNdnlD#P  
assets price 资产价格 Ln_l>X6j51  
assets quality 资产质素 j1 F+,   
assets realization 资产变现 _")h %)f  
assets refinancing arrangement 资产再集资安排 |&Pl4P  
assets securitization 资产证券化 m=MT`-:  
assets situated outside Hong Kong 在香港以外地方的资产 BB.TrQM.#  
assets stripping 削减资产;拆卖资产 \Wc/kY3&  
assets value 资产值 >y9o&D  
assignee 承让人 I{zE73  
assignment 转让;转让书;转让契 yU|ji?)e  
assignment of interest 权益转让 q&E5[/VK:  
assignment of letters patent and trade mark 专利证书及商标转让 fqb$_>3Ol  
assignment of property 物业转让;物业转让书 X^Y9T`mQ}  
assignment right 转让权 pCmJY  
assignor 转让人 k Ml<  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 $t$f1?  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 N >!xedw=  
associate member 附属会员 gJ.6m&+  
associated body corporate 相联法人团体 1J"9r7\  
associated company 相联公司;联属公司 pYVy(]1I(3  
associated corporation 相联法团 -YV4  O  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] X=pt}j,QrP  
公认会计师公会〔英国〕 !)3s <{k#  
Association of Futures Exchange Brokers 香港期货经纪协会 cf'}*$[S  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 a{*'pY(R0$  
association of underwriters 承保人组织 z,|%? 1  
assumption of control 接管 rhTk}2@h  
assurance 担保;保险;转易;转易书 !|h2&tH  
assurance of interest 权益的转易 {,FeNf46  
at 19XX price 按一九XX年价格计算 " B{0-H+  
at a discount 按赔价计算;按贴水价格计算;打折扣 4p8jV*:@{  
at a premium 按溢价计算;按升水价格计算 f*vk1dS:*3  
at call 通知付款;按通知 [\9(@Bx  
at constant market price 按固定市价计算 LDEt.,6i  
at constant price 按固定价格计算 k6L373e#Q  
at cost 按成本计算 )[sO5X7'^  
at current market price 按当时市价计算;按现时市价计算 {H; |G0tR  
at current price 按当时价格计算;按现时价格计算 gVU\^KN]  
at factor cost 按要素成本计算;按生产要素成本计算 pMp9 O/u%  
at money-of-the-day price 按付款当日价格计算 3Z:!o$  
at or better 按指定或较佳价位〔买卖指令〕 htYrv5q=M  
at par 按面值计算;平价 -Y=c g;  
at sight 见票即付 d:pm|C|F  
at the close 按收市盘 4sBoD=e  
at the opening 按开市盘 5?L:8kHsH  
attestation 见证;见证条款 f_h"gZWV  
at-the-money option 平价期权 jL+}F/~r  
attorney 受权人;受托代表人 'uAC oME@  
attornment 新拥有人承认书 hav?mnVJ  
attributable profit 可归属利润 0^.4eX:E_  
attributable share value 可归属股份价值 +N$7=oGC  
Auckland Stock Exchange 奥克兰证券交易所 /v)!m&6]>  
auction 拍卖 }r~l7 2 `  
auctioneer 拍卖商 0D3+R1>_D  
audit 审计;核数 k*3_) S -  
Audit Commission 审计署 %4|}&,%%r  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] sQAc"S  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 WFB|lNf&  
audit review 帐目审查 @\`G & VB  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 q4GW=@eD  
audited account 审计帐目;经审计的帐目 R}X_2""  
audited annual account 经审计的周年帐目 jjwMvf.R  
audited balance sheet 经审计的资产负债表 ]a!; `m$  
auditor 核数师;核数主任;审计师 T:%wX9W  
auditor's certificate 核数师证明书;审计师证明书 Xb@z7X#O!  
auditor's report 核数师报告;审计师报告 FP9<E93br  
Aussie bond 澳元债券 g~hk-nXL.  
austerity budget 紧缩预算 d<GG (  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 q\t>D _lU  
Australia All Ordinaries Index 澳洲所有普通股票指数 *DC Nu{6  
Australian Dollar [AUD] 澳元 i? _D]BY4  
Australian Options Market 澳大利亚期权市场 x]><}! \<&  
Australian Securities Commission 澳洲证券事务监察委员会 s.`%ZDl@Y  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 0rJ\e  
Australian Stock Exchange 澳大利亚证券交易所 Ya&\ly /i  
Austrian Schilling [ATS] 奥地利先令 <6b\i5j  
authentication 认证;鉴证 V@n(v\F  
authority to purchase 委托购买证;委购书 @52=3  
authorization 认可;核准;授权;授权书 /N[o[q  
authorization by direction 指示授权 Ed&,[rC  
authorization by instruction 指令授权 m)|.:sj  
authorization by warrant 令状授权 ZYR,8y  
authorization of unit trust 单位信托的认可 HvgK_'  
authorized agent 指定代理人 zHoO?tGf  
authorized capital 法定资本 hW !@$Ph  
authorized clerk 出市员 Hrg=sR  
authorized dealer 认可交易商 -~O;tJF2  
authorized financial institution 认可财务机构 9g&)6,<  
authorized fund 认可基金 fo\J \  
authorized fund house 获授权的基金公司;认可基金公司 =PKt09b^  
authorized institution 认可机构 <x0uO  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 @7l=+`.i  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 kYA'PW/[ )  
authorized insurer 获授权保险人;获认可承保人 2mG&@E  
authorized investment 特准投资项目 hXQg=Sj  
authorized person 获授权人 ?^48Zq6wM  
authorized representative 获授权代表 3@TG.)N4  
authorized share capital 法定股本 C*y6~AYN#  
automated quotation system 自动报价系统 r< ?o}Qq  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] *fvI.cKiGP  
自动交易系统〔香港期货交易所有限公司〕 3w^J"O/T  
automatic adjustment mechanism 自动调整机制 ^,Y~M_=  
automatic adjustment system 自动调整系统 W`/jz/  
Automatic Clearing House 自动票据交换所 r6`^>c  
automatic exchange rates accumulation system 自动化汇率累集系统 J'&B:PZObB  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 !/Bw,y ri<  
automatic teller machine [ATM] 自动柜员机 Av v  
autopay 自动转帐 =Mu'+,dT  
available assets 可用资产 *Nf4bH%MN  
available fiscal reserve 现存财政储备 4&]To@>  
available profit 可用利润 z)W#&JFF  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 -4y)qGb*?  
average 平均;平均数;海损 !: EW21m  
average basic salary 平均基本薪金 mWN1Q<vn,l  
average consumer expenditure 平均消费开支;一般消费开支 |Y8Mk2,s  
average cost 平均成本 4-d99|mv  
average cost of land production 增辟土地平均成本 zN)|g  
average daily turnover 平均每日成交额 dW{o+9nw  
average daily wage rate 平均每日工资率 Xs%R]KOwt  
average expenditure pattern 平均开支模式 {b-0_  
average growth rate 平均增长率 DNm7z[ t{  
average net fixed assets 固定资产平均净值 X$uz=)  
average of relatives 相对价格平均数 N1+4bR  
average price 平均价格 Bgk~R.l  
average propensity to consume 平均消费倾向;一般消费倾向 9-a2L JI  
average propensity to save 平均储蓄倾向;一般储蓄倾向 im4e!gRE  
average rate 平均率 .sJys SA\  
average revenue 平均收入;平均收益 ^Z-. [Y  
average stock 平均库存;平均存货 $ gr6  
average yearly rent 平均年租 B'KXQa-$O  
avoidance of double taxation 避免双重课税 9o_ g_q  
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 wv7p,9Z[  
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