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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: ;kk[x8$  
A share A股;甲类股份 G^k'sgy.  
abatement of tax 减税;减扣免税额 y%i9 b&gDd  
ABN AMRO Bank N.V. 荷兰银行 t2(X  
above-the-line expenditure 线上项目支出;经常预算支出 $kTm"I  
above-the-line receipt 线上项目收入;经常预算收入 iF^qbh%%E  
ABSA Asia Limited 南非联合亚洲有限公司 <@;}q^`  
absolute change 绝对数值变更 //2O#Fg{/  
absolute expenditure 实际开支 ]i.N'O<p  
absolute guideline figure 绝对准则数字 7! >0  
absolute interest 绝对权益 F(ydqgH~a  
absolute order of discharge 绝对破产解除令 y2_rm   
absolute profit margin 绝对利润幅度 3)EJws!  
absolute value 实值;绝对值 qKfUm:7Q_  
absolutely vested interest 绝对既得权益 1DB{"8ov  
absorbed cost 已吸收成本;已分摊成本 'cpm 4mT  
absorption 吸收;分摊;合并 8)1q,[:M  
absorption rate 吸收率;摊配率;分摊率 , yltt+ e  
ACB Finance Limited 亚洲商业财务有限公司 (`dz3 7@*  
acceptable form of reciprocity 合理的互惠条件 :lB`K>)iB}  
acceptable rate 适当利率;适当汇率  \nEMj,)  
acceptance agreement 承兑协议 =;0-t\w!  
acceptance for honour 参加承兑 hAf/&yA@  
acceptor 承兑人;接受人;受票人 kFp^?+WI%H  
acceptor for honour 参加承兑人 c36p+6rJk=  
accident insurance 意外保险 'z"vk  
Accident Insurance Association of Hong Kong 香港意外保险公会 /Y y)=~t{  
accident insurance scheme 意外保险计划 p [C 9g  
accident year basis 意外年度基准 0 MK}  
accommodation 通融;贷款 5VTVx1P[8  
accommodation bill 通融票据;空头票据 ~6t!)QATnp  
accommodation party 汇票代发人 $vu*# .w  
account balance 帐户余额;帐户结余 -n9&W  
account book 帐簿 ^\ x'4!W  
account collected in advance 预收款项 fY&TI}Y  
account current book 往来帐簿 T&'Jc  
account of after-acquired property 事后取得的财产报告 ?A|JKOst]  
account of defaulter 拖欠帐目 wPM>-F  
account payable 应付帐款 IQO|)53)  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 >g{&Qx`&  
account receivable 应收帐款 P_A@`eU0  
account receivable report 应收帐款报表 wH o}wp  
account statement 结单;帐单;会计财务报表 1;(h0j  
account title 帐户名称;会计科目 JW[6 ^Rw  
accountant's report 会计师报告 D-BT`@~l  
Accountant's Report Rules 会计师报告规则 RdPk1?}K  
accounting and auditing procedure 会计与审计程序;会计与核数程序 i4|R0>b  
Accounting Arrangements 《会计安排》 nm1dd{U6^  
accounting basis 会计基础 -fPiHKJ  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^yPZ$Q  
Accounting Circular 《会计通告》 rgVRF44X{  
accounting class 会计类别 ~-zIB=TyK  
accounting date 记帐日期;会计结算日期 &'>m;W  
accounting for money 款项核算 F `o9GLxM}  
Accounting Officer 会计主任 V gMgeja  
accounting period 会计报告期;会计期 |)!f".`  
accounting policy 会计政策;会计方针 BEaF-*?A  
accounting practice 会计惯例 } 8 z:L<  
accounting principle 会计准则 PN93.G(W  
accounting record 会计记录 |qMG@  
accounting report 会计报告 y-3'qq'E  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T>asH  
Accounting Society of China 中国会计学会 '{2]:  
accounting statement 会计报表 [bHm-X]  
accounting system 会计制度;会计系统 *,Bm:F<m  
accounting transaction 会计事项;帐务交易 CnB[ImMs(A  
accounting treatment 会计处理 3FR(gr$X  
accounting year 会计年度 Eto"B"  
accretion 增值;添加 Sh!c]r>\Q  
accrual 应计项目;应累算数目 P#hRqETw  
accrual basis 应计制;权责发生制 @~$d4K y<  
accrual basis accounting 应计制会计;权责发生制会计 Hq}g1?b  
accrue 应累算;应计 eP]y\S*P  
accrued benefit 应累算利益 ,A{Bx`o?  
accrued charges 应计费用 Z2M(euzfi3  
accrued cumulative preference share dividend 应累算的累积优先股股息 `6VnL)  
accrued expenses 应累算费用 Vbv^@Kp  
accrued interest payable 应付利息;应计未付利息 xZ {6!=4!  
accrued interest receivable 应收利息;应计未收利息 vSnVq>-q&  
accrued right 累算权益 .5Y{Yme  
accruing profit 应累算的利润 } 9\_s*  
accumulated fiscal reserve 累积财政储备 <=n;5hv:  
accumulated profit 累积利润;滚存溢利 ;9j ]P56  
accumulated reserve 累积储备 90}vFoy  
accumulation of surplus income 累积收益盈余 twr{jdY9  
acquired assets 既得资产 X&zGgP/  
acquisition 收购;购置;取得 n' mrLZw  
acquisition cost 购置成本 Trs~KcsD  
acquisition expenses 购置费用 .F7?}8>Z  
acquisition of 100% interest 收购全部股权 y7UU'k`  
acquisition of control 取得控制权 tlQ6>v'  
acquisition of fixed assets 购置固定资产 W]eILCo  
acquisition of shell “买壳” V5lUh#@TN&  
acquisition price 收购价 iO*5ClB  
act of God 天灾 ywp_,j9F  
acting partner 执事合伙人 ,Sgo_bC/|  
active market 买卖活跃的市场;交投畅旺的市场;旺市 j:cu;6|  
active partner 积极参与的合伙人  t/t6o&  
active trading 交投活跃 #|E#Rkw!  
actual circulation 实际流通 neu+h6#H  
actual cost 实际成本 A>gZl)c  
actual expenditure 实际开支;实际支出 S Q:H2vvD  
actual income 实际入息;实际收入;实际收益 "J,|),Yd  
actual market 现货市场 ouCh2Y/_  
actual price 现货价;实际价格 y 0p=E^Q M  
actual profit 实际利润 M@es8\&S.  
actual quotation 实盘;实际价位;实际报价 X>7Pqn'  
actual year basis 按实际年度计算 bji#ID2]%  
actuals 实货 {oY"CZ2  
actuarial investigation 精算调查 7=N%$]DKZ  
actuarial principle 精算原则 :4zPYG o  
actuarial report 精算师报告 lknj/i5L  
Actuarial Society of Hong Kong 香港精算学会 %BC%fVdP  
actuarial valuation 精算师估值 E?+~S M1~  
actuary 精算师 6kp)'wz`  
ad referendum agreement 暂定协议;有待覆核的协定 Vw w 211  
ad valorem duty 从价税;按值征税 Q(<A Yu  
ad valorem duty system 从价税制 dsw^$R}   
ad valorem fee 从价费 75H!i$(*+  
ad valorem tariff 从价关税 SHYekX  
additional allowance 额外免税额 )*}\fmOv{  
additional amount for unexpired risk 未过期风险的额外款额 gWHY7rv  
additional assessable profit 补加应评税利润 FMCA~N  
additional assessment 补加评税 /{buFX2"}  
additional commitment 额外承担 Ch?yk^cY  
additional commitment vote 额外承担拨款 x=rMjz-`_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 H9jlp.F  
additional dependent parent allowance 供养父母额外免税额 B> E4,"  
additional provision 额外拨款 ;s,1/ kA  
additional stamp duty 附加印花税 g.Ur~5r  
additional tax 补加税罚款;补加税款 z}J~X%}e  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 !N+{X\+  
adjudged bankrupt 被裁定破产 uD{-a$6z  
adjudicated bankrupt 裁定破产人 < k(n%  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 o]p$ w[5  
adjudication of bankruptcy 裁定破产;宣告破产 o!h::j0,~  
adjudication of insolvency 裁定无力偿还债务 w$$pTk|&n  
adjusted actual 经调整的实数;调整后的实数 "d/54PKWx  
adjusted current assets 经调整的流动资产;调整后的流动资产 I[Bp}6G  
adjusted figure 经调整的数字;调整后的数额 I|*<[/)]y  
adjusted liabilities 经调整的负债;调整后的负债 Z]LP18m9kl  
adjusted loss 经调整的亏损;调整后的亏损 /b{@']  
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 #pRbRT9  
adjusted profit 经调整的利润;调整后的利润 ~Fvz&dO  
adjusted surplus 经调整的盈余额;调整后的盈余额 3U?gw!M>  
adjusted value 经调整的价值;调整后的价值 W!el[@  
adjustment 调整;修订;理算〔保险〕 G :+D1J]  
adjustment centre 调剂中心 )]Zdaw)X  
adjustment lag 调整过程的时间差距;调整时差 w@WtW8 p^  
adjustment mechanism 调整机制 w`boQ_Ir  
adjustment of loss 亏损调整 Y_$!XIJ4  
adjustment process 调整过程;调整程序 lz0dt<8eP  
adjustment range 调整幅度 8B6(SQp%  
administered exchange rate 受管制汇率 U{EcV%C2  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 -"Kjn`8  
administration expenses 行政费用 71(ppsHk  
administration fee 手续费;行政费 Ld:-S,2  
administration in bankruptcy 破产管理 a$uD oi  
administration order 遗产管理令 G@rh/b<$  
administrator 管理人;遗产管理人 [D|Uwq  
administrator of the estate 遗产管理人 M&Q&be84  
admission of debt 债项承认书 tWZ8(E$  
admission of proof 接纳债权证明 .gNJY7`b  
advance 放贷款项;垫付款项;预支款项;预付款项 H RahBTd(z  
advance account 暂支帐目;预付款帐户 BpFX e7  
advance compensation 预付补偿金 Y"5FK  
advance from shareholder 股东垫款 @pvQci  
advance pending reimbursement 预支以待日后付还 y1Br4K5C  
advanced economy 先进经济体系 Kk.\P|k2  
advancement 预付;预付财产 I&8!V)r)  
advances warrant 垫款令 Wf:X) S7  
advancing 贷出 N["M "s(N  
adverse balance 逆差 J|V*g]#kP  
adverse exchange 逆汇 3 P\4K  
advertisement addressed to shareholders 在报章刊登的致股东通告 J'#o6Ud  
advice for collection 托收通知书 JvT#Fxjk  
advice of drawing 提款通知书;汇票通知书 {IB4%,qT  
advice of payment 付款通知 y\6C9%.  
Advisory Committee [Securities and Futures Commission] G?s;L NR  
谘询委员会〔证券及期货事务监察委员会〕 2CtCG8o  
Advisory Committee on Diversification 经济多元化谘询委员会 wMm+E "}W  
affidavit 誓章;遗产申报誓章 &_QD1 TT  
affidavit of no receipt 述明无收款的誓章 sAX4giaLD  
affiliate 联号;联营公司;附属公司 ,uO?f1  
affiliated company 附属公司;联号;联营公司 |.~2C1 4[  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 :gkn`z  
affordability 负担能力 o 8^!wGY  
African Development Bank [AfDB] 非洲开发银行 4. %/u@rAi  
after-acquired property 事后取得的财产 z5^Se!`5  
after-hours dealing 市后交易 a#Z#-y!  
after-tax profit 税后盈利;税后利润;税后溢利 [mUC7Kpi  
agency agreement 代理协议 *bcemH8f  
agency expenses 代理机构的开支 slA~k;K:_  
agency fee 代理费 i[vN3`*B  
Agency Law 《代理法》 w &^Dbme  
agent 代理人;承销人 0rDQJCm  
agent of company 公司代理人 <aMihT)dd  
agent's fee 代理人费;经纪费 's8LrO(=  
aggregate 总计;总数;总体数字 d8jP@>  
aggregate amount 总款额;总额 $xcU*?=K  
aggregate assets and liabilities 总体资产与负债 O[}2  
aggregate at constant price 按固定价格计算的总体数字 >\Iy <M  
aggregate demand 总需求 Em<J{`k6  
aggregate gross position 总持仓量 5n2}|V$VqP  
aggregate limit 总限额 a,t]>z95  
aggregate of salaries tax 合计薪俸税 t(^Lh.<a  
aggregate performance 总体表现;总体业绩 7B gA+Fz  
aggregate supply 总体供应 QUdF`_U7  
aggregate surplus 总盈余 u"q!p5P%q  
aggregate total 整体总额 Qz A)HDQ  
aggregate value 总值;合计价值 AdF[>Wv  
aggregated basis 合计基准 (aq^\#9btO  
aggregated net chargeable income 合计应课税入息实额 XKBQH(  
aggregation 合并计算;合计;总和 fJ-8$w\uL  
aggregation of incomes of husband and wife 夫妇入息合并计算 t2-bw6U  
aggregation of property 财产的总和 Ga"<qmLMc  
agio 差价;贴水 Zg;Ht  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 bu\D*-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Wf  *b"#  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 wqn }t]  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment wGpw+O  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 4y9n,~Qgw  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment l0wvWv*k  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 f;W>:`'  
agreement for a settlement 授产协议 BjUz"69  
agreement for assignment 转让协议 y-7$HWn  
agreement for sale 售卖协议;买卖协议 KMkX0+Ao  
agreement for sale and purchase 买卖协议 ~o/e0  
agreement for the payment of interest 支付利息协议 J@9E20$  
agreement for the repayment of money 还款协议 ZnB|vfL?  
agreement of reinsurance 再保险协议 x6~`{N1N M  
Agricultural Bank of China 中国农业银行 / ='/R7~  
air passenger departure tax 飞机乘客离境税 z:tu_5w!,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 k@C]~1  
airport tax 机场税 gl6*bB=  
alcohol duty 酒精税 ~Ywto  
alienation 让与;让渡;转让 jDM^e4U.l  
alimony 生活费;赡养费 <+7-^o _  
All Ordinaries Index [AOI] 所有普通股指数 !7kca#,X  
all risks 全险;综合险  N5GQ2V  
All Sales Record for Stock Market 《股票市场成交报告》 -}<W|r  
Allied Capital Resources Limited 新联财务有限公司 cW, 6 MAQo  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 R$ 40cW3`  
allocation letter 拨款信件  ^pZ\:  
allocation of fund 分配款项;预留款项 G0$,H(]~  
allocation of profit 利润分配;溢利分配 |FD-q.AV  
allocation warrant 拨款令 !*|`-woE  
allotment 分配;配股 !TuMrA *  
allotment notice 股份配售通知;配股通知 `Df)wNN1  
allotment of shares 股份分配 ~%:23mIk  
allowable 可获宽免;免税的 DadlCEZv  
allowable business loss 可扣除的营业亏损 !~aDmY 2  
allowable expenses 可扣税的支出 WAbt8{$D  
allowance 免税额;津贴;备抵;准备金 >/F,Z%! &q  
allowance for debts 债项的免税额 }q@Jh*  
allowance for depreciation by wear and tear 耗损折旧免税额 ,`< [ej   
allowance for funeral expenses 殡殓费的免税额 K1Wiiw  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ijWn,bj  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,U/ZG|=v  
allowance to debtor 给债务人的津贴 j'JNQo;q  
alteration of capital 资本更改 DW~< 8  
alternate trustee 候补受托人 gnSb)!i>z  
amalgamation 合并 {p(.ck ze+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 liq9P,(  
ambit of charges 征税范围;收费范围 'Sjcm@ILm  
amended valuation 经修订的估值 ~I)\d/7o  
American Commodities Exchange 美国商品交易所 Vg4N7i  
American Express Bank Limited 美国运通银行 6~0. YZ9  
American Stock Exchange 美国证券交易所 /\M3O  
amortization 摊销 0 /JusQ  
amount due from banks 存放银行同业的款项 cO !2|v8i  
amount due from banks abroad 存放海外银行同业的款项 j_*#"}Lcp  
amount due from holding companies 控股公司欠款 e|ngnkf(G  
amount due from local banks 存放本港银行同业的款项 s|Acv4| V  
amount due to banks 银行同业的存款 '|i<?]U  
amount due to banks abroad 海外银行同业的存款 5*pCb,z>q  
amount due to holding companies 控股公司存款 J$D#)w!$j  
amount due to local banks 本港银行同业的存款 QR($KW(  
amount due to outport banks 外埠银行同业的存款  OL|UOG  
amount for note issue 发行纸币的款额 _(s|@UT#  
amount of bond 担保契据的款额 <ibEo98  
amount of consideration 代价款额 L?e N(L  
amount of contribution 供款数额 %<w)#eV?  
amount of indebtedness 负债款额 ']ussFaQ  
amount of principal of the loan 贷款本金额 ( XoL,lJ  
amount of rates chargeable 应征差饷数额 @bj3 N  
amount of share capital 股本额 @t6B\ ?4'T  
amount of sums assured 承保款额 xW\iME  
amount of variation 变动幅度 bytAdS$3  
amount of vote 拨款数额 |};P"&  
amount payable 应付款额 {1V~`1(w  
amount receivable 应收款额 )xuvY3BPB?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QvH=<$  
analysis 分析 Zg/ra1n  
ancillary risk 附属风险 'J&$L c  
annual account 周年帐目;周年帐目报表;年度决算;年结 g2v 0!  
annual accounting date 年结日期 ?_9A`LC*  
annual allowance 每年免税额;年积金;年度津贴;年津 kN*,3)T;}  
annual balance 年度余额 J!,<NlP0K  
annual disposable income 每年可动用收入 -%lA=pS{Fq  
annual estimates 周年预算 'Bp7LtG92  
annual fee 年费 h$EH|9HAb  
annual general meeting 周年大会 {WJ+6!v  
annual growth rate 年增率;每年增长率 c _li.]P  
annual long-term supplement 长期个案每年补助金 \ueo^p]_?  
annual pensionable emolument 可供计算退休金的年薪 pAo5c4y!4  
annual report 年报 c} GH|i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 W"_")V=QBz  
annual return 周年报表;周年申报表;每年报税表格 V3NQij(  
Annual Return Rules 《周年报表规则》 #,1Kum bG3  
annual review of consumer prices 每年消费物价回顾 2R2ws.}  
annual roll-forward basis 逐年延展方式 E hROd  
annual salary 年薪 r_f?H@v  
annual statement 年度报表;年度决算表 3U0>Y%m|,  
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  3%G>TB  
annuitant 年金受益人 0m^(|=N-  
annuity 年金 ) )q4Rh  
annuity contract 年金合约 MV<2x7S  
annuity on human life 人寿年金 1>1&NQ#}  
antecedent debt 先前的债项 Ap{p_~~iJ  
ante-dated cheque 倒填日期支票 a'zf8id  
anticipated expenditure 预期开支 =Vv"\p8  
anticipated net profit 预期纯利 >M\3tB2C  
anticipated revenue 预期收入 |Fk>NX  
anti-inflation measure 反通货膨胀措施 w]hs1vch  
anti-inflationary stance 反通货膨胀立场 Ccld;c&+  
apparent deficit 表面赤字 ndn)}Z!0h  
apparent financial solvency 表面偿债能力 _h2axXFhT  
apparent partner 表面合伙人 WKib$(%f6  
application for personal assessment 个人入息课税申请书 @Q;%hb  
application of fund 资金应用 9@LL_r`?<  
application to release as liquidator and to destruct the books of accounts and documents zU;%s<(p  
申请免除清盘人职务及毁灭帐簿与文件 %- W3F5NK  
appointed actuary 委任精算师 "/e:V-W   
appointed auditor 委任核数师;委任审计师 z  %Ty;  
appointed trustee 委任的受托人 *E0dCY$  
appointer 委任人 /*)zQ?N  
apportioned pro rata 按比例分摊 ~.?,*q7  
apportionment 分配;分摊 < `r+ZyM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =ILE/ pC-|  
apportionment formula 分摊方程式 *"\QR>n   
apportionment of estate duty 遗产税的分摊 ]uN}n;`12  
appraisal 估价;评估 r%*,pN7O  
appreciable growth 可观增长 uz6S7I  
appreciable impact 显着影响 S: IhJQ4K  
appreciable increase 可观增长 qU(,q/l  
appreciation 增值;升值 3xSt -MA  
appreciation against other currencies 相对其他货币升值 -\OvOkr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C:+-T+m[  
appreciation tax 增值税 \a+.~_iL|  
appropriation 拨款;拨用;拨付 LD]a!eY  
appropriation account 拨款帐目 WdEVT,jjh  
Appropriation Bill 拨款法案 n.&z^&$w\)  
appropriation-in-aid system 补助拨款办法 K}e %E&|>  
approved assets 核准资产 &eL02:[  
approved basket stock 认可一篮子证券 $9!2c/  
approved budget 核准预算 ^Oy97Y  
approved charitable donation 认可慈善捐款 1]Q;fe  
approved charitable institution 认可慈善机构 N8!V%i?  
approved currency 核准货币;认可货币 F<K;tt  
approved estimates 核准预算 cI~uI '  
approved estimates of expenditure 核准开支预算 z']TRjDbT  
approved overseas insurer 核准海外保险人 3mI(5~4A]?  
approved overseas trust company 核准海外信托公司 0x&-/qce6W  
approved pooled investment fund 核准汇集投资基金 5G!0Yy['  
approved provident fund scheme 认可公积金计划 >/@wht4- j  
approved provision 核准拨款 Ah5`Cnv  
approved redeemable share 核准可赎回股份 -][~_Hd{  
approved regional stock 认可地区性证券 I!FIV^}Z(  
approved retirement scheme 认可退休金计划 3K2B7loD)~  
approved subordinated loan 核准附属贷款 y:t@X~  
arbitrage 套戥;套汇;套利 N~rA/B]T  
arbitrageur 套戥者;套汇者 0!<qfT a  
arbitrary amount 临时款项 TR;"&'#k  
arrangement 措施;安排;协定 or~2r8  
arrears 欠款 LhN?j5XqM  
arrears of pay 欠付薪酬 #|<\q*<  
arrears of revenue 逾期未收税款;逾期未收的帐项 {k CCpU  
articles of association 组织章程;组织细则;组织章程细则 87; E#2  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 @d&(*9Y  
ascertainment of profit 确定利润 (}Q(Ux@X  
"Asia Clear" “亚洲结算系统” >KPxksFR8  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 g=)B+SY'  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 %b 8ig1  
Asian Development Fund [ADF] 亚洲发展基金 7+_TdDBYs  
Asian dollar bond 亚洲美元债券 }q<p;4<\F  
Asian dollar market 亚洲美元市场 muh[wo  
Asian dollar rate 亚洲美元利率 = <yMB d\  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ~s3X&!#   
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 L|B/'  
asked price 沽盘;喊价;索价;卖方报价 Q=YIAGK  
assessable income 应评税入息 * 0vq+C  
assessable loss 应评税亏损 O;zq(/,-l  
assessable profit 应评税利润 I5#KLZVg  
assessable value 应评税值 t zn1|  
assessed profit 估定利润 ]ySm|&aU  
assessed value 经评估价值 > 2)@(f~g  
assessment 评税;评定;估价;评税单 9:DT+^BB  
assessment number 评税编号;估价编号 3K;V3pJ].  
assessment of additional tax 补加税评税 Db:^Omw o  
assessment of performance 业绩评估;实绩评价 kq| r6uE  
Assessor 评税主任 S2y_5XJ<D  
asset price bubbles 资产价格泡沫 tx` Z?K[  
asset-backed securities 具资产保证的证券 w)C/EHF  
assets accretion 资产增值 @c;XwU]2t  
assets and liabilities 资产与负债 0m2%ucKw  
assets betterment statement 资产递增表;资产改进表 m*bTELb  
assets lending 实物放款;有抵押贷款 / thFs4  
assets of the company passing on the death 死者去世时转移的公司资产 1SAO6Wh  
assets pledged as security for liabilities 用作负债抵押的资产 #:B14E  
assets portfolio 资产投资组合 )RUx  
assets price 资产价格 ` nd/N#  
assets quality 资产质素 77 g<`}{  
assets realization 资产变现 [3K& cX}B  
assets refinancing arrangement 资产再集资安排 pc/x&VY%  
assets securitization 资产证券化 \#50; 8VJ  
assets situated outside Hong Kong 在香港以外地方的资产 ~F [V  
assets stripping 削减资产;拆卖资产 %C[#:>'+  
assets value 资产值 RSfB9)3D  
assignee 承让人 + d?p? v  
assignment 转让;转让书;转让契 ke2zxX2 f  
assignment of interest 权益转让 U/}("i![Dy  
assignment of letters patent and trade mark 专利证书及商标转让 V ,+&.A23  
assignment of property 物业转让;物业转让书 ttP|}|O  
assignment right 转让权 ! 3 ;;6  
assignor 转让人 Vs1H)T%  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 1k)31GEQw  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 83(-/ y  
associate member 附属会员 Z;ze{Vb  
associated body corporate 相联法人团体 v(0IQ  
associated company 相联公司;联属公司 'zJBp 9a%  
associated corporation 相联法团 :9H`O!VF  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] HNUpgNi  
公认会计师公会〔英国〕 i'cGB5-j  
Association of Futures Exchange Brokers 香港期货经纪协会 ]EN+^i1F[  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 dI(1L~  
association of underwriters 承保人组织 XWq`MwC9  
assumption of control 接管 O*SJx.  
assurance 担保;保险;转易;转易书 X-4(oE  
assurance of interest 权益的转易 \sn wR  
at 19XX price 按一九XX年价格计算 O#_\@f#[  
at a discount 按赔价计算;按贴水价格计算;打折扣 c9ye[81  
at a premium 按溢价计算;按升水价格计算 ge#0Q L0K  
at call 通知付款;按通知 5)c B\N1u  
at constant market price 按固定市价计算 `w8Ejm?n  
at constant price 按固定价格计算 G1 K@Ir<  
at cost 按成本计算 a S;z YD  
at current market price 按当时市价计算;按现时市价计算 PIHix{YR  
at current price 按当时价格计算;按现时价格计算 <)$e*HrI  
at factor cost 按要素成本计算;按生产要素成本计算 2tw3 =)  
at money-of-the-day price 按付款当日价格计算 9]L4`.HM  
at or better 按指定或较佳价位〔买卖指令〕 o[aP+O Md  
at par 按面值计算;平价 9oj#5Hq  
at sight 见票即付 9GX'+$R]  
at the close 按收市盘 FfRvi8  
at the opening 按开市盘 Od("tLIO}I  
attestation 见证;见证条款 Dz3~cuVb  
at-the-money option 平价期权 BCmKzv  
attorney 受权人;受托代表人 NwcRH9};i  
attornment 新拥有人承认书 G_QV'zQ  
attributable profit 可归属利润 ,Mr_F^|  
attributable share value 可归属股份价值  .: Zw6  
Auckland Stock Exchange 奥克兰证券交易所 {1"kZL  
auction 拍卖 u0Bz]Ux/Q  
auctioneer 拍卖商 pzT,fmfk  
audit 审计;核数 Q<Q?#v7NX  
Audit Commission 审计署 0 wjL=]X1e  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Eo`'6 3  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 dDbH+kqO  
audit review 帐目审查 Wh)>E!~ 9  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 HGao}@'  
audited account 审计帐目;经审计的帐目 /[qLf:rGI  
audited annual account 经审计的周年帐目 (j(hr'f  
audited balance sheet 经审计的资产负债表 oe*fgk/o9  
auditor 核数师;核数主任;审计师 *x/H   
auditor's certificate 核数师证明书;审计师证明书 [Mk:Zz%  
auditor's report 核数师报告;审计师报告 'kSm}} y  
Aussie bond 澳元债券 \;+TZ1i_  
austerity budget 紧缩预算 W %1/: _  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 *`40B6dEr  
Australia All Ordinaries Index 澳洲所有普通股票指数 lMmP]{.>$  
Australian Dollar [AUD] 澳元 Doe:m#aNj  
Australian Options Market 澳大利亚期权市场 '};mBW4z  
Australian Securities Commission 澳洲证券事务监察委员会 s$ kvLy<  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 $3S`A]xO  
Australian Stock Exchange 澳大利亚证券交易所 BZa`:ah~x  
Austrian Schilling [ATS] 奥地利先令 lot;d3}  
authentication 认证;鉴证 F@KtRUxE  
authority to purchase 委托购买证;委购书 R].xT-1  
authorization 认可;核准;授权;授权书 Elt" tJ  
authorization by direction 指示授权 j|>^wB  
authorization by instruction 指令授权 -nZDFC8y$  
authorization by warrant 令状授权 ;*{Ls#  
authorization of unit trust 单位信托的认可 SAU` u]E  
authorized agent 指定代理人 *Oq& g\K)  
authorized capital 法定资本 yBCLS550  
authorized clerk 出市员 ezA&cZ5  
authorized dealer 认可交易商 f.c2AY~5[  
authorized financial institution 认可财务机构 l15Z8hYh j  
authorized fund 认可基金 6H!l>@a7v  
authorized fund house 获授权的基金公司;认可基金公司 \D-X _.v  
authorized institution 认可机构 _=9m [  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 $k+XH+1CW  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 !ZM*)6^  
authorized insurer 获授权保险人;获认可承保人 y~z&8XrH  
authorized investment 特准投资项目 mMT\"bb'  
authorized person 获授权人 ba)hWtenH  
authorized representative 获授权代表 tqpSir  
authorized share capital 法定股本 I  :8s3;  
automated quotation system 自动报价系统 {*"\6 8e  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] N"7BV  
自动交易系统〔香港期货交易所有限公司〕 (_Th4'(@Y  
automatic adjustment mechanism 自动调整机制 M}`T-"qf  
automatic adjustment system 自动调整系统 I0N~>SpZ5  
Automatic Clearing House 自动票据交换所 P=a&>i  
automatic exchange rates accumulation system 自动化汇率累集系统 wjTW{Bg~G  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 [sK'jQo-[1  
automatic teller machine [ATM] 自动柜员机 RSx{Gbd4X  
autopay 自动转帐 hbSKlb0d  
available assets 可用资产 Of-8n-  
available fiscal reserve 现存财政储备 EgRuB@lw76  
available profit 可用利润 Rsx?8Y^5  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 B}@CtVWFz  
average 平均;平均数;海损 Lie= DD  
average basic salary 平均基本薪金 `,Fc271`  
average consumer expenditure 平均消费开支;一般消费开支 '8LHX6FXK  
average cost 平均成本 F5H]$AjW  
average cost of land production 增辟土地平均成本 Q6p75$SVq  
average daily turnover 平均每日成交额 R8Dn GR  
average daily wage rate 平均每日工资率 0S\HO<~k  
average expenditure pattern 平均开支模式 8mC$p6Okd  
average growth rate 平均增长率 (S_1C,  
average net fixed assets 固定资产平均净值 t1p[!53(  
average of relatives 相对价格平均数 CQA^"Ll  
average price 平均价格 QrLXAK\5  
average propensity to consume 平均消费倾向;一般消费倾向 )h,}v()qc#  
average propensity to save 平均储蓄倾向;一般储蓄倾向 16"L;r  
average rate 平均率 r@Xh8 r;  
average revenue 平均收入;平均收益 ;+n25_9  
average stock 平均库存;平均存货 S-79uo  
average yearly rent 平均年租 (\4YBaGd  
avoidance of double taxation 避免双重课税 \*#E4`Y  
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 $oIGlKc:L  
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