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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: 960rbxKy3  
A share A股;甲类股份 `llSHsIkXb  
abatement of tax 减税;减扣免税额 ~t^'4"K*  
ABN AMRO Bank N.V. 荷兰银行 y<)q;fI7  
above-the-line expenditure 线上项目支出;经常预算支出 \P9HAz'6  
above-the-line receipt 线上项目收入;经常预算收入 $kh6-y@  
ABSA Asia Limited 南非联合亚洲有限公司 )z7+%nTO  
absolute change 绝对数值变更 \Bn$b2j!%  
absolute expenditure 实际开支 {&h=  
absolute guideline figure 绝对准则数字 &z"yls  
absolute interest 绝对权益 o vX9  
absolute order of discharge 绝对破产解除令 ETaLE[T%1  
absolute profit margin 绝对利润幅度 ~ym-Szo  
absolute value 实值;绝对值 ?Q: KW  
absolutely vested interest 绝对既得权益 :2MHx}]il  
absorbed cost 已吸收成本;已分摊成本 5dhT?/qvc  
absorption 吸收;分摊;合并 xilA`uw`1  
absorption rate 吸收率;摊配率;分摊率 HNV"'p;  
ACB Finance Limited 亚洲商业财务有限公司 tH9BC5+r}  
acceptable form of reciprocity 合理的互惠条件 `BY&&Bv#?  
acceptable rate 适当利率;适当汇率 &uxwz@RC0  
acceptance agreement 承兑协议 Mh5 =]O+  
acceptance for honour 参加承兑 xJ)vfo  
acceptor 承兑人;接受人;受票人 z.*=3   
acceptor for honour 参加承兑人 ET q~, g'  
accident insurance 意外保险 -42jeJS  
Accident Insurance Association of Hong Kong 香港意外保险公会 U=ie| 3  
accident insurance scheme 意外保险计划 v,mn=Q&9  
accident year basis 意外年度基准 ?)XPY<  
accommodation 通融;贷款 ^BQ*l5K  
accommodation bill 通融票据;空头票据 @Ke3kLQ_\X  
accommodation party 汇票代发人 xkkW?[&  
account balance 帐户余额;帐户结余 z*&r@P -  
account book 帐簿 0& ?/TSC  
account collected in advance 预收款项 !J+< M~o}  
account current book 往来帐簿 }@jT-t]P  
account of after-acquired property 事后取得的财产报告 4vf,RjB-5  
account of defaulter 拖欠帐目 <{Ir',;  
account payable 应付帐款 }aa ~@K<A  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ch]Q%M  
account receivable 应收帐款 A[X~:p.^G  
account receivable report 应收帐款报表 2bt2h.a  
account statement 结单;帐单;会计财务报表 ;Z}V}B  
account title 帐户名称;会计科目 GA@Zfcg  
accountant's report 会计师报告 O$ ;:5zT  
Accountant's Report Rules 会计师报告规则 +vCW${U  
accounting and auditing procedure 会计与审计程序;会计与核数程序 [&p^h  
Accounting Arrangements 《会计安排》 %-~T;_.  
accounting basis 会计基础 ){XG%nC  
accounting by Official Receiver 破产管理署署长呈交的帐目 JheF}/Bx  
Accounting Circular 《会计通告》 "K-2y ^Dl  
accounting class 会计类别 w7X], auRC  
accounting date 记帐日期;会计结算日期 +#R<emW  
accounting for money 款项核算 NQhlb"Ix  
Accounting Officer 会计主任 S t0AV.N1  
accounting period 会计报告期;会计期 [)83X\CO  
accounting policy 会计政策;会计方针 e025m}%SU  
accounting practice 会计惯例 N}j^55M_]  
accounting principle 会计准则 _J`q\N K  
accounting record 会计记录 +BE_K_56  
accounting report 会计报告 >L>t$1hXM  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 do(komP<\  
Accounting Society of China 中国会计学会 '74-rL:i  
accounting statement 会计报表 }w8:`g'T0/  
accounting system 会计制度;会计系统 1?bX$$y l;  
accounting transaction 会计事项;帐务交易 OA3* "d*  
accounting treatment 会计处理 MPmsW &  
accounting year 会计年度 9K5[a^q|My  
accretion 增值;添加 v(2|n}qY  
accrual 应计项目;应累算数目 E>3fk  
accrual basis 应计制;权责发生制 &r Lg/UEV-  
accrual basis accounting 应计制会计;权责发生制会计 *R^ulp[W  
accrue 应累算;应计 ?4i:$.A Y  
accrued benefit 应累算利益 -O-qEQd  
accrued charges 应计费用 )pA N_e"  
accrued cumulative preference share dividend 应累算的累积优先股股息 @dj 2#  
accrued expenses 应累算费用 \#; -C<[b  
accrued interest payable 应付利息;应计未付利息 ;f7;U=gl,  
accrued interest receivable 应收利息;应计未收利息 :D'#CoBA  
accrued right 累算权益 ki^c)Tqn  
accruing profit 应累算的利润 DdL0MGwX  
accumulated fiscal reserve 累积财政储备 A+lP]Oy0S  
accumulated profit 累积利润;滚存溢利 -Vi"hSsUP  
accumulated reserve 累积储备 3+2&@:$t  
accumulation of surplus income 累积收益盈余 1>SCY _C v  
acquired assets 既得资产 }#/,nJm'  
acquisition 收购;购置;取得 L27i_4E,  
acquisition cost 购置成本 |NcfR"[c  
acquisition expenses 购置费用 {^xp?zpV  
acquisition of 100% interest 收购全部股权 8U07]=Bt<  
acquisition of control 取得控制权 1cyX9X  
acquisition of fixed assets 购置固定资产 ^p0BeSRiy;  
acquisition of shell “买壳” U>z8gdzu  
acquisition price 收购价 "s]c79t  
act of God 天灾 bX:ARe O  
acting partner 执事合伙人 ^< ,Np+  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Jk)^6  
active partner 积极参与的合伙人 $#dPM*E  
active trading 交投活跃 E:N~c'k  
actual circulation 实际流通 _tg&_P+kV  
actual cost 实际成本 MU^7(s="  
actual expenditure 实际开支;实际支出 ~$N%UQn?b#  
actual income 实际入息;实际收入;实际收益 ~5HI9A4^  
actual market 现货市场 }7Si2S  
actual price 现货价;实际价格 9T4x1{mO  
actual profit 实际利润 u$N2uFc  
actual quotation 实盘;实际价位;实际报价 c%aY6dQG&%  
actual year basis 按实际年度计算 rlvo&(a  
actuals 实货 c8sY#I  
actuarial investigation 精算调查 05\A7.iy  
actuarial principle 精算原则 )j40hrR  
actuarial report 精算师报告 x8 sSb:N  
Actuarial Society of Hong Kong 香港精算学会 aZYa<28?L%  
actuarial valuation 精算师估值 "$? f&*  
actuary 精算师 fmvX;0O  
ad referendum agreement 暂定协议;有待覆核的协定 Dq!Vo;s2  
ad valorem duty 从价税;按值征税 V@Z8t8  
ad valorem duty system 从价税制 6=kA  
ad valorem fee 从价费 h$p]#]uMb  
ad valorem tariff 从价关税 H[guJ)4#@  
additional allowance 额外免税额 !aD/I%X  
additional amount for unexpired risk 未过期风险的额外款额 Zi=Nr3b  
additional assessable profit 补加应评税利润 ?L$ Dk5-W  
additional assessment 补加评税 f~u]fpkz  
additional commitment 额外承担 4}{HRs?  
additional commitment vote 额外承担拨款 SLL%XF~/Sb  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 J'O</o@e  
additional dependent parent allowance 供养父母额外免税额 Z@=1-l  
additional provision 额外拨款 wj/\ !V!  
additional stamp duty 附加印花税 (z0S5#g ,x  
additional tax 补加税罚款;补加税款 Bl-nS{9"  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 }"<|.[V)  
adjudged bankrupt 被裁定破产 tt`j!!  
adjudicated bankrupt 裁定破产人 gRuNC=sR  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 _](vt,|L  
adjudication of bankruptcy 裁定破产;宣告破产 LoLmT7  
adjudication of insolvency 裁定无力偿还债务 8oG0tX3i  
adjusted actual 经调整的实数;调整后的实数 0l6z!@GhT  
adjusted current assets 经调整的流动资产;调整后的流动资产 -DrR6kGjR  
adjusted figure 经调整的数字;调整后的数额 x-k}RI  
adjusted liabilities 经调整的负债;调整后的负债 ?5nF` [rx  
adjusted loss 经调整的亏损;调整后的亏损 e%&2tf4  
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 }u&.n pc  
adjusted profit 经调整的利润;调整后的利润 ewqfs/  
adjusted surplus 经调整的盈余额;调整后的盈余额 ^zHBDRsb2F  
adjusted value 经调整的价值;调整后的价值 15_OtK  
adjustment 调整;修订;理算〔保险〕 _PrK6M@"L  
adjustment centre 调剂中心 .N8AkQ(Ok  
adjustment lag 调整过程的时间差距;调整时差 <jT6|2'  
adjustment mechanism 调整机制 K*Zf^g m  
adjustment of loss 亏损调整 #CoJ S[t  
adjustment process 调整过程;调整程序 %^m6Q!  
adjustment range 调整幅度 &dZ-}. af  
administered exchange rate 受管制汇率 a3 <D1"  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 o~,dkV  
administration expenses 行政费用 sB ]~=vUP  
administration fee 手续费;行政费 kC"<4U  
administration in bankruptcy 破产管理 Uu{I4ls6B  
administration order 遗产管理令 6)m}e?D>  
administrator 管理人;遗产管理人 t5#IiPp  
administrator of the estate 遗产管理人 Z VuHO7'  
admission of debt 债项承认书 |k:MXI  
admission of proof 接纳债权证明 Qj? +R F6(  
advance 放贷款项;垫付款项;预支款项;预付款项 [y| "iSD  
advance account 暂支帐目;预付款帐户 GFOd9=[  
advance compensation 预付补偿金 !@!,7te  
advance from shareholder 股东垫款 0&Q-y&$7  
advance pending reimbursement 预支以待日后付还 3(':4Tas  
advanced economy 先进经济体系 U[=VW0  
advancement 预付;预付财产 _h!OGLec  
advances warrant 垫款令 Jz s.)  
advancing 贷出 Tm5]M$)  
adverse balance 逆差 d6-a\]gF  
adverse exchange 逆汇 ahA21W` k  
advertisement addressed to shareholders 在报章刊登的致股东通告 Zf |%t  
advice for collection 托收通知书 kt.z,<w5O  
advice of drawing 提款通知书;汇票通知书 W~+ ] 7<  
advice of payment 付款通知 XKB)++Q=  
Advisory Committee [Securities and Futures Commission] tT87TmNsA  
谘询委员会〔证券及期货事务监察委员会〕 |ul25/B B  
Advisory Committee on Diversification 经济多元化谘询委员会 Mo|[Muj8b  
affidavit 誓章;遗产申报誓章 <\GP\G  
affidavit of no receipt 述明无收款的誓章 2J =K\ L  
affiliate 联号;联营公司;附属公司 LFob1HH*8  
affiliated company 附属公司;联号;联营公司 9D++SU2 :}  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ) f9f_^;  
affordability 负担能力 X>j% y7v  
African Development Bank [AfDB] 非洲开发银行 Oemi}  
after-acquired property 事后取得的财产 `:!mPNW#  
after-hours dealing 市后交易 xz5Jli  
after-tax profit 税后盈利;税后利润;税后溢利 ~;k-/Z"  
agency agreement 代理协议 7udMF3;>  
agency expenses 代理机构的开支 Vm6G5QwM  
agency fee 代理费 H#x=eDU|k  
Agency Law 《代理法》 \Q<c Y<  
agent 代理人;承销人 7OX5"u!2  
agent of company 公司代理人 PI(;t9]b  
agent's fee 代理人费;经纪费 qz"di~7  
aggregate 总计;总数;总体数字 e )l<D)  
aggregate amount 总款额;总额 ^AtAfVJN0  
aggregate assets and liabilities 总体资产与负债 :zZK%} G<  
aggregate at constant price 按固定价格计算的总体数字 wq!Gj]B  
aggregate demand 总需求 ?9nuL}m!a  
aggregate gross position 总持仓量 $ 5ZBNGr  
aggregate limit 总限额 6U6,Wu  
aggregate of salaries tax 合计薪俸税 YU.aZdA&V3  
aggregate performance 总体表现;总体业绩 s~$ZTzV  
aggregate supply 总体供应 f/RzE  
aggregate surplus 总盈余 5mUHk]W  
aggregate total 整体总额 f4)fa yAVp  
aggregate value 总值;合计价值 1X2MhV  
aggregated basis 合计基准 !`L%wS  
aggregated net chargeable income 合计应课税入息实额 0Lmq?D  
aggregation 合并计算;合计;总和 .)o<'u@Ri  
aggregation of incomes of husband and wife 夫妇入息合并计算 T;qP"KWZ  
aggregation of property 财产的总和 /) Bk r/  
agio 差价;贴水 DZ -5A  
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》 HtB>#`'  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0]=|3-n  
《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》  -iWt~  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment z^+f3-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》 a]-F,MJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <7R\ #  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 V  @8+  
agreement for a settlement 授产协议 3maiBAOKz  
agreement for assignment 转让协议 UXwnE@`F  
agreement for sale 售卖协议;买卖协议 mH2XwA|  
agreement for sale and purchase 买卖协议 Tt #4dm-  
agreement for the payment of interest 支付利息协议 0>Iy`>]  
agreement for the repayment of money 还款协议 G vMhgG=D  
agreement of reinsurance 再保险协议 t?f2*N :  
Agricultural Bank of China 中国农业银行 + X(@o  
air passenger departure tax 飞机乘客离境税 U/9xO"b{.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 lJ;7sgQ#  
airport tax 机场税 ste0:.*qb  
alcohol duty 酒精税 Jt5\  
alienation 让与;让渡;转让 <VI.A" Qk~  
alimony 生活费;赡养费 p A7&  
All Ordinaries Index [AOI] 所有普通股指数 UIgs/  
all risks 全险;综合险 "1|n]0BF  
All Sales Record for Stock Market 《股票市场成交报告》 2\80S[f  
Allied Capital Resources Limited 新联财务有限公司 }A,9`  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ekC 1wN l  
allocation letter 拨款信件 AL@8v=  
allocation of fund 分配款项;预留款项 QG {KEj2V  
allocation of profit 利润分配;溢利分配 \Fg%V>  
allocation warrant 拨款令 69ZGdN  
allotment 分配;配股 q ww*  
allotment notice 股份配售通知;配股通知 %0l'Nuz  
allotment of shares 股份分配 S?ELFq(g  
allowable 可获宽免;免税的 3y?I^ .B  
allowable business loss 可扣除的营业亏损 /W\@/b,  
allowable expenses 可扣税的支出 Q`- JRY-  
allowance 免税额;津贴;备抵;准备金 *P2_l Q=  
allowance for debts 债项的免税额 3gtQS3$4s  
allowance for depreciation by wear and tear 耗损折旧免税额 ;Gixu9u'  
allowance for funeral expenses 殡殓费的免税额 ?D ?_D,"C  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 c-1,((p  
allowance for repairs and outgoings 修葺及支出方面的免税额 ieuq9ah#  
allowance to debtor 给债务人的津贴 :b t;DJ@  
alteration of capital 资本更改 Em8q1P$tm>  
alternate trustee 候补受托人 BUB$k7{z  
amalgamation 合并 # 4UKkd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mU@pRjq=  
ambit of charges 征税范围;收费范围 UW%zR5q  
amended valuation 经修订的估值 Nki08qZ[  
American Commodities Exchange 美国商品交易所 tN P>6F/  
American Express Bank Limited 美国运通银行 +l'l*<  
American Stock Exchange 美国证券交易所 ]S!:p>R  
amortization 摊销 M ,!Dhuas  
amount due from banks 存放银行同业的款项 7L3:d7=MIW  
amount due from banks abroad 存放海外银行同业的款项 [`pp[J-~7  
amount due from holding companies 控股公司欠款 sZ,xbfZby  
amount due from local banks 存放本港银行同业的款项 -yyim;Nj  
amount due to banks 银行同业的存款 cW%QKdTQY0  
amount due to banks abroad 海外银行同业的存款 ! R rk  
amount due to holding companies 控股公司存款 \cJ?2^Eq  
amount due to local banks 本港银行同业的存款 Sd[%$)scC  
amount due to outport banks 外埠银行同业的存款 tNpBRk(}  
amount for note issue 发行纸币的款额 {jdtNtw  
amount of bond 担保契据的款额 |Z6M?n  
amount of consideration 代价款额 ?RW7TWf  
amount of contribution 供款数额 2tPW1"M.n  
amount of indebtedness 负债款额 %-9?rOr  
amount of principal of the loan 贷款本金额 n!Hj4~T0  
amount of rates chargeable 应征差饷数额 M~'4>h}  
amount of share capital 股本额 s4V-brCM$|  
amount of sums assured 承保款额 yC#%fgQ r  
amount of variation 变动幅度 _yx~t  
amount of vote 拨款数额 o>4mkh[3  
amount payable 应付款额 0F48T<i  
amount receivable 应收款额 Aw?i6d  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $~)BO_;o  
analysis 分析 'k^d-Mh>h  
ancillary risk 附属风险 U)CGRh8%+  
annual account 周年帐目;周年帐目报表;年度决算;年结 U'4j+vUc  
annual accounting date 年结日期 &.W,Hh  
annual allowance 每年免税额;年积金;年度津贴;年津 >}~\*Y\8@  
annual balance 年度余额 .M(')$\U  
annual disposable income 每年可动用收入 >- S?rXO  
annual estimates 周年预算 /wAx#[c[  
annual fee 年费 Nk JOD3>U  
annual general meeting 周年大会  9t$#!2z  
annual growth rate 年增率;每年增长率 *Wbs{>&No  
annual long-term supplement 长期个案每年补助金 [d"]AF[#  
annual pensionable emolument 可供计算退休金的年薪 2Xw=kwu  
annual report 年报 XotiKCk|Aq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 T'i^yd }*v  
annual return 周年报表;周年申报表;每年报税表格 GK6/S_l%D+  
Annual Return Rules 《周年报表规则》 {*yFTP"93  
annual review of consumer prices 每年消费物价回顾 \NZ(Xk  
annual roll-forward basis 逐年延展方式 6=pE5UfT  
annual salary 年薪 3{:AG,G  
annual statement 年度报表;年度决算表 :zA/~/Wo  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 UTWchh  
annuitant 年金受益人 ) |t;nK,  
annuity 年金 8NF93tqD6  
annuity contract 年金合约 q\DN8IJ  
annuity on human life 人寿年金 srbES6  
antecedent debt 先前的债项 z:Y Z]   
ante-dated cheque 倒填日期支票 nu(;yIRP  
anticipated expenditure 预期开支 QT8GP?F  
anticipated net profit 预期纯利 ()}(3>O-  
anticipated revenue 预期收入 X&LaAqlSG  
anti-inflation measure 反通货膨胀措施 s78MXS?py  
anti-inflationary stance 反通货膨胀立场 |lDxk[  
apparent deficit 表面赤字 gPE` mE  
apparent financial solvency 表面偿债能力 cy-o@U"s8  
apparent partner 表面合伙人 NZb}n`:  
application for personal assessment 个人入息课税申请书 kuq&8f~!  
application of fund 资金应用 )k^y<lC2a  
application to release as liquidator and to destruct the books of accounts and documents /nq\*)S#&  
申请免除清盘人职务及毁灭帐簿与文件 <(Rbu2_  
appointed actuary 委任精算师 #"qP4S2  
appointed auditor 委任核数师;委任审计师 K0aT(Rc e  
appointed trustee 委任的受托人 C ^IPddw>  
appointer 委任人 5FJ(x:k?z  
apportioned pro rata 按比例分摊 )5[OG7/g  
apportionment 分配;分摊 ?W 6 :$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Qx")D?u  
apportionment formula 分摊方程式 79*f <Gr  
apportionment of estate duty 遗产税的分摊 9 _oAs"w  
appraisal 估价;评估 A+=K<e  
appreciable growth 可观增长 @fQvAok  
appreciable impact 显着影响 <rihi:4K  
appreciable increase 可观增长 O7"16~ a  
appreciation 增值;升值 56?RFnZ&j  
appreciation against other currencies 相对其他货币升值 %f?Z/Wn  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U-*`I?~=4  
appreciation tax 增值税 eKUP,y;[I  
appropriation 拨款;拨用;拨付 ~tc,p  
appropriation account 拨款帐目 !AXt6z cZ  
Appropriation Bill 拨款法案 b!<\#[ A4  
appropriation-in-aid system 补助拨款办法 drQI@sPp  
approved assets 核准资产 .fgVzDR|+  
approved basket stock 认可一篮子证券 >~;= j~  
approved budget 核准预算 V8hmfV~=]P  
approved charitable donation 认可慈善捐款 F$j?}  
approved charitable institution 认可慈善机构 G"F)t(iX  
approved currency 核准货币;认可货币 g-~]^$  
approved estimates 核准预算 aGAeRF  
approved estimates of expenditure 核准开支预算 ["_+~*  
approved overseas insurer 核准海外保险人 I~ 1Rt+:  
approved overseas trust company 核准海外信托公司 m9=93W?   
approved pooled investment fund 核准汇集投资基金 Pi hpo  
approved provident fund scheme 认可公积金计划 J#DN2y <  
approved provision 核准拨款 )Drif\FF)  
approved redeemable share 核准可赎回股份 0z$::p$%u  
approved regional stock 认可地区性证券 i+Lqj  
approved retirement scheme 认可退休金计划 `m`Y3I  
approved subordinated loan 核准附属贷款 %M*2j%6  
arbitrage 套戥;套汇;套利 RsW4 '5  
arbitrageur 套戥者;套汇者 vlqL  
arbitrary amount 临时款项 9i46u20  
arrangement 措施;安排;协定 Z8ds`KZM  
arrears 欠款 x~JOg57up  
arrears of pay 欠付薪酬 n_{az{~  
arrears of revenue 逾期未收税款;逾期未收的帐项  y 2C Jk~  
articles of association 组织章程;组织细则;组织章程细则 K=Z.<f  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 t2(vtxrt  
ascertainment of profit 确定利润 5c\dm  
"Asia Clear" “亚洲结算系统” `]=0oDG:1!  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 1)#dgsa  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 &0`i(l4]l  
Asian Development Fund [ADF] 亚洲发展基金 #OlPnP2  
Asian dollar bond 亚洲美元债券 \ZtKaEXnx  
Asian dollar market 亚洲美元市场 (DkfLadB  
Asian dollar rate 亚洲美元利率 LP'wL6#  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 0!b9%I=j  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (h|E@gRa  
asked price 沽盘;喊价;索价;卖方报价 xpp>5d !  
assessable income 应评税入息 @\WeI"^F8  
assessable loss 应评税亏损 fXe$Ug|5a  
assessable profit 应评税利润 qg2Vmj<H  
assessable value 应评税值 [pC2#_}  
assessed profit 估定利润 W2&(:C8V@  
assessed value 经评估价值 \30rF]F`l  
assessment 评税;评定;估价;评税单 twox.@"U  
assessment number 评税编号;估价编号 f@ILC=c<  
assessment of additional tax 补加税评税 ,u=+%6b)A  
assessment of performance 业绩评估;实绩评价 P*]hXm85[K  
Assessor 评税主任 A">R-1R  
asset price bubbles 资产价格泡沫 P]O=K  
asset-backed securities 具资产保证的证券 kEp{L  
assets accretion 资产增值 j[A:So  
assets and liabilities 资产与负债 [:zP]l.|  
assets betterment statement 资产递增表;资产改进表 iS< ^MD  
assets lending 实物放款;有抵押贷款 F1t+D)KA>  
assets of the company passing on the death 死者去世时转移的公司资产 )O2IEwPd.  
assets pledged as security for liabilities 用作负债抵押的资产 #||D,[ _=+  
assets portfolio 资产投资组合 Jflm-Hhsf  
assets price 资产价格 J |w%n5Y  
assets quality 资产质素 8O_yZ ~Z4  
assets realization 资产变现 g2?yT ?  
assets refinancing arrangement 资产再集资安排 hEFOT]P4  
assets securitization 资产证券化 26;Gt8  
assets situated outside Hong Kong 在香港以外地方的资产 {rwT4]4  
assets stripping 削减资产;拆卖资产 F!fsW9  
assets value 资产值 BV6B:=E0  
assignee 承让人 $*:g~#bh  
assignment 转让;转让书;转让契 N@Q_5t0bk  
assignment of interest 权益转让 ]_j= { 0%  
assignment of letters patent and trade mark 专利证书及商标转让 p=m:^9/  
assignment of property 物业转让;物业转让书 !4T!@"#  
assignment right 转让权 m8V}E& 6  
assignor 转让人 Q_Wg4n5  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 `2/V.REX$h  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 yJ="dEn>i"  
associate member 附属会员 dZox;_b  
associated body corporate 相联法人团体 {:|b,ep T  
associated company 相联公司;联属公司 tAPf#7{|   
associated corporation 相联法团 !;4Hh)2  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] v o4U%  
公认会计师公会〔英国〕 w"37sv  
Association of Futures Exchange Brokers 香港期货经纪协会 G^';9 UK  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 EywBT  
association of underwriters 承保人组织 G)q;)n;*=  
assumption of control 接管 ia (&$a8X  
assurance 担保;保险;转易;转易书 ROXa/  
assurance of interest 权益的转易 DJ9x?SL@KD  
at 19XX price 按一九XX年价格计算 A+j!VM   
at a discount 按赔价计算;按贴水价格计算;打折扣 B>4/[ YHr;  
at a premium 按溢价计算;按升水价格计算 o7 0] F  
at call 通知付款;按通知 p: )=i"uL  
at constant market price 按固定市价计算 S503b*pM  
at constant price 按固定价格计算 w:/3%-  
at cost 按成本计算 kZ PL$ \/A  
at current market price 按当时市价计算;按现时市价计算 CvR-lKV<  
at current price 按当时价格计算;按现时价格计算 %@:6&  
at factor cost 按要素成本计算;按生产要素成本计算 T2n3g|4  
at money-of-the-day price 按付款当日价格计算 S>)[n]f  
at or better 按指定或较佳价位〔买卖指令〕 %WC ^aKfY  
at par 按面值计算;平价 #hP>IU  
at sight 见票即付 &F:.OVzX  
at the close 按收市盘 2C1NDrS;}  
at the opening 按开市盘 %P{3c~?DH  
attestation 见证;见证条款 3 /PvH E{R  
at-the-money option 平价期权 ` Z/ MQ  
attorney 受权人;受托代表人 e0#t  
attornment 新拥有人承认书 Qm=iCZ|E^!  
attributable profit 可归属利润 xI.0m  
attributable share value 可归属股份价值 ~4|Trz2T  
Auckland Stock Exchange 奥克兰证券交易所 'c_K[p$  
auction 拍卖 5f MlOP_  
auctioneer 拍卖商 Pf/8tXs}  
audit 审计;核数 0yvp>{;p  
Audit Commission 审计署 :wN !E{0j  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] t-5 Y,}j  
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〕 k]^ya?O]p  
audit review 帐目审查 oh@Ha?  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 !.-u'6e  
audited account 审计帐目;经审计的帐目 0qIg:+l+  
audited annual account 经审计的周年帐目 m@u% 3*:  
audited balance sheet 经审计的资产负债表 a4gX@&it_k  
auditor 核数师;核数主任;审计师 AW E ab  
auditor's certificate 核数师证明书;审计师证明书 awI{%u_(nA  
auditor's report 核数师报告;审计师报告 CUHT5J*sY  
Aussie bond 澳元债券 bdLi _k  
austerity budget 紧缩预算 6(BgnH8oc  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^}{x).  
Australia All Ordinaries Index 澳洲所有普通股票指数 #@xB ?u-0q  
Australian Dollar [AUD] 澳元 G%, RD}D  
Australian Options Market 澳大利亚期权市场 z [ 'G"yCi  
Australian Securities Commission 澳洲证券事务监察委员会 =R~zD4{"  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1D3 8T  
Australian Stock Exchange 澳大利亚证券交易所 Dx`-h#  
Austrian Schilling [ATS] 奥地利先令 0AdxV?6z  
authentication 认证;鉴证 Fi;H   
authority to purchase 委托购买证;委购书 ^8A [ ^cgq  
authorization 认可;核准;授权;授权书 !%D';wQ,/  
authorization by direction 指示授权 !nvg:$.&  
authorization by instruction 指令授权 x}nBU q:  
authorization by warrant 令状授权 @g4o8nH}  
authorization of unit trust 单位信托的认可 *nHuGla  
authorized agent 指定代理人 3!osQ1  
authorized capital 法定资本 {y a .  
authorized clerk 出市员 G~v:@  
authorized dealer 认可交易商 Aq*?Q/pV  
authorized financial institution 认可财务机构 :enR8MS  
authorized fund 认可基金 <9piKtb|L  
authorized fund house 获授权的基金公司;认可基金公司 ?Pp*BB,*y  
authorized institution 认可机构 IVkB)9IW  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 pf107S  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ]@b9m  
authorized insurer 获授权保险人;获认可承保人 -B9e&J {K  
authorized investment 特准投资项目 RRB=JP{r  
authorized person 获授权人 G}^=(,jl  
authorized representative 获授权代表 SOOJqC  
authorized share capital 法定股本 {wsJ1 v8!  
automated quotation system 自动报价系统 =*jFaj  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ""XAUxo  
自动交易系统〔香港期货交易所有限公司〕 u '/)l}  
automatic adjustment mechanism 自动调整机制 3l45(%g+  
automatic adjustment system 自动调整系统 (XW'1@b  
Automatic Clearing House 自动票据交换所 E5@=LS  
automatic exchange rates accumulation system 自动化汇率累集系统 xO Aq!,|V  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 mO]>]   
automatic teller machine [ATM] 自动柜员机 ZJQFn  
autopay 自动转帐 _^NaP  
available assets 可用资产 6% ofS8 [  
available fiscal reserve 现存财政储备 $Seh4  
available profit 可用利润 @+H0D"  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 l EzN   
average 平均;平均数;海损 zfv@<'  
average basic salary 平均基本薪金 H@Ot77(*  
average consumer expenditure 平均消费开支;一般消费开支 fn=A_ i  
average cost 平均成本 u~j H  
average cost of land production 增辟土地平均成本 R:YVmqd  
average daily turnover 平均每日成交额 FZ ?eX`,  
average daily wage rate 平均每日工资率 !C05;x8{  
average expenditure pattern 平均开支模式 Zfcf?&><  
average growth rate 平均增长率 Xd5s8C/}  
average net fixed assets 固定资产平均净值 o2U5irU  
average of relatives 相对价格平均数 [}ja \!P  
average price 平均价格 & ]] l0B  
average propensity to consume 平均消费倾向;一般消费倾向 /\# f@Sg  
average propensity to save 平均储蓄倾向;一般储蓄倾向 c6#E gN,X  
average rate 平均率 -` ViuDX=  
average revenue 平均收入;平均收益 =g! Pw]  
average stock 平均库存;平均存货 {yWL|:#K  
average yearly rent 平均年租 VOM@x%6#c  
avoidance of double taxation 避免双重课税  MiIxj%,(  
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 0VtjVz*C7&  
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