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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: $<c;xDO&t  
A share A股;甲类股份 QVEGd"WvvO  
abatement of tax 减税;减扣免税额 |-vc/t2k>T  
ABN AMRO Bank N.V. 荷兰银行 \~ACWF7l  
above-the-line expenditure 线上项目支出;经常预算支出 uIeD.I'@{5  
above-the-line receipt 线上项目收入;经常预算收入 XHX$Ur9  
ABSA Asia Limited 南非联合亚洲有限公司 y&F0IJ|`@M  
absolute change 绝对数值变更 bi =IIVlH  
absolute expenditure 实际开支 ??MF8 uv  
absolute guideline figure 绝对准则数字 F@C^nX9  
absolute interest 绝对权益 A]x'!qa@=  
absolute order of discharge 绝对破产解除令 4|yZA*Q^  
absolute profit margin 绝对利润幅度 \7l% @  
absolute value 实值;绝对值 &uX| Ksq  
absolutely vested interest 绝对既得权益 3d_PY,=1  
absorbed cost 已吸收成本;已分摊成本 k2 axGq  
absorption 吸收;分摊;合并 dF (m!P/R  
absorption rate 吸收率;摊配率;分摊率 Z#Q)a;RA  
ACB Finance Limited 亚洲商业财务有限公司 xW hi>  
acceptable form of reciprocity 合理的互惠条件 a d,0*(</  
acceptable rate 适当利率;适当汇率 iD/r8_}  
acceptance agreement 承兑协议 wfE%` 1  
acceptance for honour 参加承兑 Z{#;my*X|  
acceptor 承兑人;接受人;受票人 B%~D`[~?  
acceptor for honour 参加承兑人 =5 zx]N1r  
accident insurance 意外保险 6X1_NbC  
Accident Insurance Association of Hong Kong 香港意外保险公会 +[2X@J  
accident insurance scheme 意外保险计划 k-~HUC.A.  
accident year basis 意外年度基准 h_w_OCC&2  
accommodation 通融;贷款 zc,kHO|  
accommodation bill 通融票据;空头票据 T d6Gu"  
accommodation party 汇票代发人 gp?|UMA9 .  
account balance 帐户余额;帐户结余 _mi(:s(  
account book 帐簿 Xfq]vQ/{  
account collected in advance 预收款项 $ 2/T]  
account current book 往来帐簿 BAQ;.N4  
account of after-acquired property 事后取得的财产报告 4t Z. T9d  
account of defaulter 拖欠帐目 Wd0$t    
account payable 应付帐款 vWM'}(  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 [+j39d.Q  
account receivable 应收帐款 pbM"tr_A{  
account receivable report 应收帐款报表 P0/B!8x  
account statement 结单;帐单;会计财务报表 L.]mC !  
account title 帐户名称;会计科目 9F*],#ng  
accountant's report 会计师报告 .JJ^w!|>#  
Accountant's Report Rules 会计师报告规则 NbDfD3 1GK  
accounting and auditing procedure 会计与审计程序;会计与核数程序 eqFOPK5q  
Accounting Arrangements 《会计安排》 a%h'utF{[  
accounting basis 会计基础 GNv5yWQ@  
accounting by Official Receiver 破产管理署署长呈交的帐目 jNO8n)a&p  
Accounting Circular 《会计通告》 C6"bGA  
accounting class 会计类别 4Pm+0=E   
accounting date 记帐日期;会计结算日期 p| #gn<z}  
accounting for money 款项核算 O8J:Tw}M*  
Accounting Officer 会计主任 UdSu:V|  
accounting period 会计报告期;会计期 6BPZ2EQ  
accounting policy 会计政策;会计方针 |B0.*te6  
accounting practice 会计惯例 guD?~-Q  
accounting principle 会计准则 lQ}e"#<  
accounting record 会计记录 &dC #nw  
accounting report 会计报告 [H3~b=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Q I.*6-(  
Accounting Society of China 中国会计学会 UpA{$@  
accounting statement 会计报表 jE&Onzc  
accounting system 会计制度;会计系统 -6()$cl}0  
accounting transaction 会计事项;帐务交易 TF@HwF"#  
accounting treatment 会计处理 fC$~3v  
accounting year 会计年度 4cO||OsMU  
accretion 增值;添加 (\^)@Y  
accrual 应计项目;应累算数目 Gn ]%'lrg'  
accrual basis 应计制;权责发生制 fGv`.T_d  
accrual basis accounting 应计制会计;权责发生制会计 ItoSORVV  
accrue 应累算;应计 HxVQeyOR  
accrued benefit 应累算利益 })l+-H"  
accrued charges 应计费用 yk5T"# '+  
accrued cumulative preference share dividend 应累算的累积优先股股息 }UzO_&Z#6  
accrued expenses 应累算费用 <IF\;,.c  
accrued interest payable 应付利息;应计未付利息 jZ'y_  
accrued interest receivable 应收利息;应计未收利息 <N{pMz  
accrued right 累算权益 iZ`1Dzxgk  
accruing profit 应累算的利润 us.+nnd  
accumulated fiscal reserve 累积财政储备 ~YuRi#CTD:  
accumulated profit 累积利润;滚存溢利 |sw&sfH[FD  
accumulated reserve 累积储备 AR}M*sSh  
accumulation of surplus income 累积收益盈余 `B`/8Cvg  
acquired assets 既得资产 :*2+t-  
acquisition 收购;购置;取得 l; e&p${P  
acquisition cost 购置成本 >e4  
acquisition expenses 购置费用 {d;eZt `  
acquisition of 100% interest 收购全部股权 ,]N!I%SI  
acquisition of control 取得控制权 SZ9xj^"g  
acquisition of fixed assets 购置固定资产 `;^%t  
acquisition of shell “买壳” @UO=)PxN3  
acquisition price 收购价 Z {ntF  
act of God 天灾 Cf_Ik  
acting partner 执事合伙人 PAe2 hJ  
active market 买卖活跃的市场;交投畅旺的市场;旺市 zN\~v  
active partner 积极参与的合伙人 NRS!Ox  
active trading 交投活跃 @"~Mglgw  
actual circulation 实际流通 %qzpt{'?<  
actual cost 实际成本 u+]v. Mt  
actual expenditure 实际开支;实际支出 |wf:|%  
actual income 实际入息;实际收入;实际收益 zS:89y<  
actual market 现货市场 lPS A  
actual price 现货价;实际价格 t9&z|?Vz  
actual profit 实际利润 E(T6s^8  
actual quotation 实盘;实际价位;实际报价 xNNoB/DR  
actual year basis 按实际年度计算 uTRa]D_q  
actuals 实货 ; y#6Nx,:  
actuarial investigation 精算调查 ?l_>rSly5  
actuarial principle 精算原则 }P$48o VY  
actuarial report 精算师报告 uP/WRQ{rW>  
Actuarial Society of Hong Kong 香港精算学会 jl<rxO?-F  
actuarial valuation 精算师估值 ^i{B8]2,  
actuary 精算师 %*.;3;m  
ad referendum agreement 暂定协议;有待覆核的协定 ^g,[#Rh  
ad valorem duty 从价税;按值征税 (8s]2\/Ar  
ad valorem duty system 从价税制 5 TD"  
ad valorem fee 从价费 lLHHuQpuj  
ad valorem tariff 从价关税 S^ ?OKqS  
additional allowance 额外免税额 5eC5oX>  
additional amount for unexpired risk 未过期风险的额外款额 +q]  
additional assessable profit 补加应评税利润 a9GOY+;bf  
additional assessment 补加评税 b`n+[UCPtn  
additional commitment 额外承担 h2 Ifq!(:  
additional commitment vote 额外承担拨款 oHmU|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 x8T5aS  
additional dependent parent allowance 供养父母额外免税额  ]{OEU]I@  
additional provision 额外拨款 XN"V{;OP1  
additional stamp duty 附加印花税 -[#Mx}%  
additional tax 补加税罚款;补加税款 vd-`?/,||  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 NQ<~$+{  
adjudged bankrupt 被裁定破产 66=6;77  
adjudicated bankrupt 裁定破产人 E{r_CR+8  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ,_T,B'a:  
adjudication of bankruptcy 裁定破产;宣告破产 "b*.>QuZ  
adjudication of insolvency 裁定无力偿还债务 $ 8w eh3p  
adjusted actual 经调整的实数;调整后的实数 =JyYU*G4  
adjusted current assets 经调整的流动资产;调整后的流动资产 )2oWoZ vi9  
adjusted figure 经调整的数字;调整后的数额 |xH"Xvp:  
adjusted liabilities 经调整的负债;调整后的负债 J`O4]XRY  
adjusted loss 经调整的亏损;调整后的亏损 1!\!3xaV  
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 )J_!ZpMC  
adjusted profit 经调整的利润;调整后的利润 rsf A.o  
adjusted surplus 经调整的盈余额;调整后的盈余额 K0]'v>AWr  
adjusted value 经调整的价值;调整后的价值 OgrUP  
adjustment 调整;修订;理算〔保险〕 ;T6^cS{Gj  
adjustment centre 调剂中心 v,RLN`CID  
adjustment lag 调整过程的时间差距;调整时差 2 c'=^0:  
adjustment mechanism 调整机制 @yaBtZUp3  
adjustment of loss 亏损调整 +[r%y,k  
adjustment process 调整过程;调整程序 !23W=N}82  
adjustment range 调整幅度 }i/&m&VU  
administered exchange rate 受管制汇率 F|V_i C+  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Ts;W,pgP  
administration expenses 行政费用 JBE'B Q@  
administration fee 手续费;行政费 "yc/8{U  
administration in bankruptcy 破产管理 MPO!qSS]  
administration order 遗产管理令 C[r YVa .  
administrator 管理人;遗产管理人 Y[T;j p(k  
administrator of the estate 遗产管理人 Ii*v(`2b  
admission of debt 债项承认书 _\"P<+!  
admission of proof 接纳债权证明 N{/q p  
advance 放贷款项;垫付款项;预支款项;预付款项 X3]E8)645N  
advance account 暂支帐目;预付款帐户 ok'0Byo  
advance compensation 预付补偿金 )1j~(C)E8  
advance from shareholder 股东垫款 ;ijJ%/  
advance pending reimbursement 预支以待日后付还 5"y p|Yl  
advanced economy 先进经济体系 svyC(m)'  
advancement 预付;预付财产 5S$HDO&  
advances warrant 垫款令 &tD`~  
advancing 贷出 ?9!tMRb  
adverse balance 逆差 N)  {  
adverse exchange 逆汇 Ats"iV  
advertisement addressed to shareholders 在报章刊登的致股东通告 {<~XwJ.  
advice for collection 托收通知书 z.Y7u3K.8  
advice of drawing 提款通知书;汇票通知书 HcHfwLin0  
advice of payment 付款通知 $2>tfKhtA  
Advisory Committee [Securities and Futures Commission] 2>fG}qYy$  
谘询委员会〔证券及期货事务监察委员会〕 yL.si)h(p  
Advisory Committee on Diversification 经济多元化谘询委员会 yixW>W}  
affidavit 誓章;遗产申报誓章 WGG|d)'@  
affidavit of no receipt 述明无收款的誓章 B0q![  
affiliate 联号;联营公司;附属公司 gKb4n Nt  
affiliated company 附属公司;联号;联营公司 ^Sy\<  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 l$,l3  
affordability 负担能力 2t[c^J  
African Development Bank [AfDB] 非洲开发银行 y%TR2CvT  
after-acquired property 事后取得的财产 Jkm\{;  
after-hours dealing 市后交易 <l wI|<  
after-tax profit 税后盈利;税后利润;税后溢利 q9WdJ!-^X  
agency agreement 代理协议 RO wbzA)]r  
agency expenses 代理机构的开支 l,*Q?q  
agency fee 代理费 >Fx$Rty  
Agency Law 《代理法》 < q; ]  
agent 代理人;承销人 ; tvB{s_  
agent of company 公司代理人 /gy;~eB01  
agent's fee 代理人费;经纪费 (:+IS W  
aggregate 总计;总数;总体数字 h,140pW  
aggregate amount 总款额;总额 4C01=,6ye  
aggregate assets and liabilities 总体资产与负债 -ZQ3^'f:0J  
aggregate at constant price 按固定价格计算的总体数字 @aCg1Rm  
aggregate demand 总需求 )r?i^D&4  
aggregate gross position 总持仓量 \U !<-  
aggregate limit 总限额 4N$s vA  
aggregate of salaries tax 合计薪俸税 a2=wJhk  
aggregate performance 总体表现;总体业绩 Y[s  
aggregate supply 总体供应 -&,NM  
aggregate surplus 总盈余 Rdt8jY6F/  
aggregate total 整体总额 ;%dkwKO  
aggregate value 总值;合计价值 i'e^[oZ  
aggregated basis 合计基准 `Q(ac| 0  
aggregated net chargeable income 合计应课税入息实额 Q^MB%L;D  
aggregation 合并计算;合计;总和 'b661,+d  
aggregation of incomes of husband and wife 夫妇入息合并计算 yH#;k:O=  
aggregation of property 财产的总和 [po+a@ %  
agio 差价;贴水 Fa+PN9M`?.  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 =53LapTPJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3<mv9U(  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 \|62E):i1  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment @/$mZ]|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》 F|P2\SPL  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 1v2wP2]|;  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 n+Ag |.,|  
agreement for a settlement 授产协议 <*(~x esPS  
agreement for assignment 转让协议 p+8]H %  
agreement for sale 售卖协议;买卖协议 8!UZ..  
agreement for sale and purchase 买卖协议 z%Z}vWn  
agreement for the payment of interest 支付利息协议 &g& &-=7)  
agreement for the repayment of money 还款协议 o=`9JKB~  
agreement of reinsurance 再保险协议 ( ?/0$DB  
Agricultural Bank of China 中国农业银行 TdQ^^{SRp  
air passenger departure tax 飞机乘客离境税 LG<lZ9+y  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7abq3OK+`  
airport tax 机场税 Z:/S@ry  
alcohol duty 酒精税 3gabk/  
alienation 让与;让渡;转让 W^=89I4]  
alimony 生活费;赡养费 er#we=h  
All Ordinaries Index [AOI] 所有普通股指数 \o % ES  
all risks 全险;综合险 r`B+ KQ4  
All Sales Record for Stock Market 《股票市场成交报告》 t91CxZQ^s  
Allied Capital Resources Limited 新联财务有限公司 f2yv7t T   
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 =]zPUzr,|  
allocation letter 拨款信件 f "&q~V4?  
allocation of fund 分配款项;预留款项 b%PVF&C9W  
allocation of profit 利润分配;溢利分配 }SN'*w@E  
allocation warrant 拨款令 +'n1?^U  
allotment 分配;配股 e0$mu?wd-  
allotment notice 股份配售通知;配股通知 bR8)s{p6  
allotment of shares 股份分配 >8 JvnBFx=  
allowable 可获宽免;免税的 Bp/8 >E O`  
allowable business loss 可扣除的营业亏损 .ERO*Tj  
allowable expenses 可扣税的支出 2~`dV_  
allowance 免税额;津贴;备抵;准备金 ,o}[q92@w  
allowance for debts 债项的免税额 ^_=0.:QaW  
allowance for depreciation by wear and tear 耗损折旧免税额 GUp51*#XR  
allowance for funeral expenses 殡殓费的免税额 ;XtDz  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ]cA~%$c89s  
allowance for repairs and outgoings 修葺及支出方面的免税额 wcL0#[)  
allowance to debtor 给债务人的津贴 ~o2{Wn["  
alteration of capital 资本更改 %qE#^ U  
alternate trustee 候补受托人 =0f8W=d:Vr  
amalgamation 合并 { a_L /"7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ):|)/ZiC'  
ambit of charges 征税范围;收费范围 ?Jr<gn^D  
amended valuation 经修订的估值 /N^+a-.Qd  
American Commodities Exchange 美国商品交易所 u?J(l)gd  
American Express Bank Limited 美国运通银行 CD tYj  
American Stock Exchange 美国证券交易所 Q-au)R,  
amortization 摊销 &qpA<F@7  
amount due from banks 存放银行同业的款项 3+$O#>  
amount due from banks abroad 存放海外银行同业的款项 )xK!i.  
amount due from holding companies 控股公司欠款 b,`\"'1  
amount due from local banks 存放本港银行同业的款项 nWl0R=  
amount due to banks 银行同业的存款  mPD'"  
amount due to banks abroad 海外银行同业的存款 uf>w*[m5  
amount due to holding companies 控股公司存款 @'rO=(-b  
amount due to local banks 本港银行同业的存款 Ucy9fM  
amount due to outport banks 外埠银行同业的存款 ;C{_T:LS  
amount for note issue 发行纸币的款额 '9[_ w$~(  
amount of bond 担保契据的款额  y]+A7|  
amount of consideration 代价款额 GbE3 :;JI  
amount of contribution 供款数额 .Lp-'!i  
amount of indebtedness 负债款额 e=R} 4`  
amount of principal of the loan 贷款本金额 .cabw+& 7  
amount of rates chargeable 应征差饷数额 <5#e.w  
amount of share capital 股本额 :_H88/?RR  
amount of sums assured 承保款额 }dR *bG  
amount of variation 变动幅度 UetmO`qju  
amount of vote 拨款数额 jFc{$#g-  
amount payable 应付款额 x!jhWX  
amount receivable 应收款额 JQ1VCG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?yU#'`q  
analysis 分析 a;zcAeX  
ancillary risk 附属风险 "D/ fB%h`  
annual account 周年帐目;周年帐目报表;年度决算;年结 8`~]9ej  
annual accounting date 年结日期 Tc*PDt0C  
annual allowance 每年免税额;年积金;年度津贴;年津 k^]~NP  
annual balance 年度余额 ;i:7E#@  
annual disposable income 每年可动用收入 ' #mC4\<W8  
annual estimates 周年预算 ,-"]IR!,w  
annual fee 年费 }*t~&l0  
annual general meeting 周年大会 W9D)QIqbvW  
annual growth rate 年增率;每年增长率 lm\u(3_ $  
annual long-term supplement 长期个案每年补助金 19vD(KC<  
annual pensionable emolument 可供计算退休金的年薪 4<Y?#bm'  
annual report 年报 gf=*m"5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Pn#Lymxh_a  
annual return 周年报表;周年申报表;每年报税表格 QezK&iJg  
Annual Return Rules 《周年报表规则》 ?l(hS\N,  
annual review of consumer prices 每年消费物价回顾 Q4PXC$u  
annual roll-forward basis 逐年延展方式 Cf N; `  
annual salary 年薪 <>Im$N ai  
annual statement 年度报表;年度决算表 ,rdM{ r  
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 G~]BC#nB_  
annuitant 年金受益人 $d=lDN  
annuity 年金 z W _'sC  
annuity contract 年金合约 YH>n{o;- ?  
annuity on human life 人寿年金 ;@ e |}Gk  
antecedent debt 先前的债项 :+=*  
ante-dated cheque 倒填日期支票 3IkG*enI  
anticipated expenditure 预期开支 !:8!\gE ^P  
anticipated net profit 预期纯利 6\K)\  
anticipated revenue 预期收入 8dH|s#.4um  
anti-inflation measure 反通货膨胀措施 N#:"X;  
anti-inflationary stance 反通货膨胀立场 gc=e)j@  
apparent deficit 表面赤字 \2`U$3Q  
apparent financial solvency 表面偿债能力 u& Fm}/x  
apparent partner 表面合伙人 6uyf  
application for personal assessment 个人入息课税申请书 3{l"E(qqZ  
application of fund 资金应用 0{yx*}.  
application to release as liquidator and to destruct the books of accounts and documents ^PI49iB  
申请免除清盘人职务及毁灭帐簿与文件 9s)oC$\  
appointed actuary 委任精算师 ^:j$p,0e*S  
appointed auditor 委任核数师;委任审计师 %([c4el>\F  
appointed trustee 委任的受托人 . <B1i  
appointer 委任人 hTm}j,H  
apportioned pro rata 按比例分摊 I}WJ0}R  
apportionment 分配;分摊 v+G:,Tc"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;D1IhDC  
apportionment formula 分摊方程式 W#[!8d35$  
apportionment of estate duty 遗产税的分摊 f/x "yUq  
appraisal 估价;评估 1 W u  
appreciable growth 可观增长 SMyg=B\x?7  
appreciable impact 显着影响 p1nA7;B-m  
appreciable increase 可观增长 2&m7pcls  
appreciation 增值;升值 L7-nPH  
appreciation against other currencies 相对其他货币升值 "J#:PfJ%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -ZB"Yg$l  
appreciation tax 增值税 Exr7vL  
appropriation 拨款;拨用;拨付 "->:6Oe2   
appropriation account 拨款帐目 B (falmXJ  
Appropriation Bill 拨款法案 ||V:',#,W  
appropriation-in-aid system 补助拨款办法 LDsYr]  
approved assets 核准资产 FScQS.qF  
approved basket stock 认可一篮子证券 *`#,^p`j b  
approved budget 核准预算 TRZ^$<AG  
approved charitable donation 认可慈善捐款 vF&b|V+,  
approved charitable institution 认可慈善机构 ]YP?bP,:  
approved currency 核准货币;认可货币 n1Jz49[r  
approved estimates 核准预算 U6Ak"  
approved estimates of expenditure 核准开支预算 Pa}vmn1$  
approved overseas insurer 核准海外保险人 hbeC|_+   
approved overseas trust company 核准海外信托公司 {/<&  
approved pooled investment fund 核准汇集投资基金 (=j!P*  
approved provident fund scheme 认可公积金计划 w^gh&E  
approved provision 核准拨款 pQNFH)=nw  
approved redeemable share 核准可赎回股份 o__q)"^~-  
approved regional stock 认可地区性证券 5qy}~dQ  
approved retirement scheme 认可退休金计划 3o>t ~Sfi  
approved subordinated loan 核准附属贷款 ^|C|=q~:  
arbitrage 套戥;套汇;套利 /Hmo!"W`  
arbitrageur 套戥者;套汇者  B]7jg9/  
arbitrary amount 临时款项 Kxn7sL$]=F  
arrangement 措施;安排;协定 N6;Z\\&0^q  
arrears 欠款 j,XKu5w)Oi  
arrears of pay 欠付薪酬 {rZ"cUm  
arrears of revenue 逾期未收税款;逾期未收的帐项 WIm7p1U#V  
articles of association 组织章程;组织细则;组织章程细则 +QX>:z  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 y~7lug  
ascertainment of profit 确定利润 TpgBS4q  
"Asia Clear" “亚洲结算系统” TXcKuo=  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 l'QR2r7&.  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 TeJ `sJ  
Asian Development Fund [ADF] 亚洲发展基金  iC]lO  
Asian dollar bond 亚洲美元债券 w>u Z$/  
Asian dollar market 亚洲美元市场 >{a,]q*  
Asian dollar rate 亚洲美元利率 )*ckJK  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 =]e^8;e9  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 +pvJ?"J  
asked price 沽盘;喊价;索价;卖方报价 M>@R=f  
assessable income 应评税入息 W1 Qc1T8  
assessable loss 应评税亏损 >nQ yF  
assessable profit 应评税利润 {M/c!  
assessable value 应评税值 Oq6n.:8g"  
assessed profit 估定利润 T;@>O^  
assessed value 经评估价值 ]'(7T#  
assessment 评税;评定;估价;评税单 tHbPd.^  
assessment number 评税编号;估价编号 9eiBj  
assessment of additional tax 补加税评税 l,wN@Nk  
assessment of performance 业绩评估;实绩评价 N_D+d4@  
Assessor 评税主任 L?x?+HPY.  
asset price bubbles 资产价格泡沫 Z@!W? Ed  
asset-backed securities 具资产保证的证券 I&8m5F?$`  
assets accretion 资产增值 I})t  
assets and liabilities 资产与负债 #~;8#!X  
assets betterment statement 资产递增表;资产改进表 AF]!wUKxy  
assets lending 实物放款;有抵押贷款 @88i/ Z_  
assets of the company passing on the death 死者去世时转移的公司资产 Ky#B'Bh}`g  
assets pledged as security for liabilities 用作负债抵押的资产 t [hocl/6  
assets portfolio 资产投资组合 on?/tHys  
assets price 资产价格 +E|ouFI  
assets quality 资产质素 9^ p{/Io  
assets realization 资产变现 gqRTv_;  
assets refinancing arrangement 资产再集资安排 % Au$E&sj  
assets securitization 资产证券化 aa8Qs lm  
assets situated outside Hong Kong 在香港以外地方的资产 bK\WdG\;  
assets stripping 削减资产;拆卖资产 b6&NzUt34V  
assets value 资产值 ?4e6w  
assignee 承让人 #Hi]&)p_  
assignment 转让;转让书;转让契 JWHt|zB g  
assignment of interest 权益转让 AijTT%  
assignment of letters patent and trade mark 专利证书及商标转让 $?AA"Nz  
assignment of property 物业转让;物业转让书 A(OfG&!  
assignment right 转让权 uz3pc;0LPY  
assignor 转让人 xY2_*#{.  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ROS"VV<  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 g ypq`F  
associate member 附属会员 o!`O i5  
associated body corporate 相联法人团体 _`i%9Ad.4  
associated company 相联公司;联属公司 I0+wczW,^  
associated corporation 相联法团 D1~x  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] %aBJ+V F  
公认会计师公会〔英国〕 :gscW& k  
Association of Futures Exchange Brokers 香港期货经纪协会 KTjlWxD  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ,,%:vK+V  
association of underwriters 承保人组织 VHr7GAmU  
assumption of control 接管 cuaNAJ  
assurance 担保;保险;转易;转易书 u# WTh%/  
assurance of interest 权益的转易 917 0bmr  
at 19XX price 按一九XX年价格计算 S?\hbM]V-o  
at a discount 按赔价计算;按贴水价格计算;打折扣 Y{vwOs  
at a premium 按溢价计算;按升水价格计算 QM_X2Ho  
at call 通知付款;按通知 <3=qLm  
at constant market price 按固定市价计算 NLZZMr  
at constant price 按固定价格计算 DnsP7k.8T  
at cost 按成本计算 -{U>} Y)  
at current market price 按当时市价计算;按现时市价计算 <W59mweW#5  
at current price 按当时价格计算;按现时价格计算 ~+ s*\~  
at factor cost 按要素成本计算;按生产要素成本计算 )nHE$gVM s  
at money-of-the-day price 按付款当日价格计算 Q&7)vs  
at or better 按指定或较佳价位〔买卖指令〕 \UqS -j|  
at par 按面值计算;平价 fTV|? :C{  
at sight 见票即付 92]ZiL?k  
at the close 按收市盘 _T|H69 J  
at the opening 按开市盘 {lTxB'W@d  
attestation 见证;见证条款 $>"e\L4Kp  
at-the-money option 平价期权 kgapTv>q  
attorney 受权人;受托代表人 z<%g #bo  
attornment 新拥有人承认书 w&yGYHg  
attributable profit 可归属利润 Ocwp]Mut&  
attributable share value 可归属股份价值 x2;i< |  
Auckland Stock Exchange 奥克兰证券交易所 .um&6Q=2<  
auction 拍卖 ^M"z1B]  
auctioneer 拍卖商 bk"k&.C^+  
audit 审计;核数 {&=qM!2e  
Audit Commission 审计署 wp %FM  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] wK'!xH^  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 *Ht*)l?  
audit review 帐目审查 D"XX920$~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 [AZ aT  
audited account 审计帐目;经审计的帐目 q@!'R{fu  
audited annual account 经审计的周年帐目 "WbVCT'i  
audited balance sheet 经审计的资产负债表 n5+S"  
auditor 核数师;核数主任;审计师 QhX C>)PW  
auditor's certificate 核数师证明书;审计师证明书 /8>0; bX+  
auditor's report 核数师报告;审计师报告 =vr Y{5!>  
Aussie bond 澳元债券 !Wixs]od   
austerity budget 紧缩预算 + sywgb)  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 5rmlAq  
Australia All Ordinaries Index 澳洲所有普通股票指数 t'Eb#Nup3  
Australian Dollar [AUD] 澳元 $HBT%g@UN  
Australian Options Market 澳大利亚期权市场 juMxl  
Australian Securities Commission 澳洲证券事务监察委员会 :Wg-@d  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 (#bp`Kih  
Australian Stock Exchange 澳大利亚证券交易所 8VuZ,!WH#  
Austrian Schilling [ATS] 奥地利先令 Y62u%':X  
authentication 认证;鉴证 wY3|#P CDV  
authority to purchase 委托购买证;委购书 y=9Dxst"V  
authorization 认可;核准;授权;授权书 p2x1xv  
authorization by direction 指示授权 n{^<&GWox  
authorization by instruction 指令授权 (7;J"2M  
authorization by warrant 令状授权 n^AP"1l8?0  
authorization of unit trust 单位信托的认可 7"F|6JP"$c  
authorized agent 指定代理人 4W!\4Va  
authorized capital 法定资本 BjyXQ9D  
authorized clerk 出市员 dv'E:R(a  
authorized dealer 认可交易商 z$c&=Q  
authorized financial institution 认可财务机构 gX$0[ sIS.  
authorized fund 认可基金 qcTmsMpj  
authorized fund house 获授权的基金公司;认可基金公司 c.(Ud`jc  
authorized institution 认可机构 Zj1ZU[BEcL  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 J3~hzgY  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ,](v?v.[4  
authorized insurer 获授权保险人;获认可承保人 0L:V#y-*  
authorized investment 特准投资项目 lmhbF  
authorized person 获授权人 =! N _^cb  
authorized representative 获授权代表 <AMb!?Obh  
authorized share capital 法定股本 E7gHi$  
automated quotation system 自动报价系统 %6A-OF  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [A"H/Qztk  
自动交易系统〔香港期货交易所有限公司〕 2y+70(E1  
automatic adjustment mechanism 自动调整机制 E kBae=  
automatic adjustment system 自动调整系统 qRPc %"  
Automatic Clearing House 自动票据交换所 @ /UOSU  
automatic exchange rates accumulation system 自动化汇率累集系统 h4aygc  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 .-SF$U_P*a  
automatic teller machine [ATM] 自动柜员机 N7*CP|?E  
autopay 自动转帐 ]*2EK9<  
available assets 可用资产 Z 7s;F}=  
available fiscal reserve 现存财政储备 3@^>#U   
available profit 可用利润 hN gpp-  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 -DP8NTl"  
average 平均;平均数;海损 G la@l<  
average basic salary 平均基本薪金 pbDw Lo]  
average consumer expenditure 平均消费开支;一般消费开支 ^]$$)(jw  
average cost 平均成本 j:3EpD@GS  
average cost of land production 增辟土地平均成本 d"H<e}D  
average daily turnover 平均每日成交额 _W0OM[  
average daily wage rate 平均每日工资率 D =r-  
average expenditure pattern 平均开支模式 H>?:U]  
average growth rate 平均增长率 A&<?   
average net fixed assets 固定资产平均净值 )=jT_?9b   
average of relatives 相对价格平均数 908ayfVI  
average price 平均价格 e'1 ^+*bU  
average propensity to consume 平均消费倾向;一般消费倾向  Y*@|My`  
average propensity to save 平均储蓄倾向;一般储蓄倾向 !8xKf*y  
average rate 平均率 })20Zld}a  
average revenue 平均收入;平均收益  3L%WVCB  
average stock 平均库存;平均存货 ,IIZ Xl@  
average yearly rent 平均年租 i8Fs0U4"  
avoidance of double taxation 避免双重课税 5<89Af&&K8  
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 Rl_.;?v"!  
/61by$E  
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