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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: ^>uzMR!q5  
A share A股;甲类股份 #lQbMuR  
abatement of tax 减税;减扣免税额 xTX\% s|  
ABN AMRO Bank N.V. 荷兰银行 * eL%[B  
above-the-line expenditure 线上项目支出;经常预算支出 $"T1W=;j9  
above-the-line receipt 线上项目收入;经常预算收入 EA2BN}  
ABSA Asia Limited 南非联合亚洲有限公司 |H5){2V>K  
absolute change 绝对数值变更 rd\mFz-SB  
absolute expenditure 实际开支 iYA06~ d  
absolute guideline figure 绝对准则数字 FpE83}@".w  
absolute interest 绝对权益 1 ,oC:N  
absolute order of discharge 绝对破产解除令 StWDNAf)  
absolute profit margin 绝对利润幅度 %4cUa| =?  
absolute value 实值;绝对值 )$yqJ6y5  
absolutely vested interest 绝对既得权益 {o7ibw=E)  
absorbed cost 已吸收成本;已分摊成本 h[3N/yP  
absorption 吸收;分摊;合并 c6s*u%+},  
absorption rate 吸收率;摊配率;分摊率 z.eqOPW  
ACB Finance Limited 亚洲商业财务有限公司 +DM+@F  
acceptable form of reciprocity 合理的互惠条件 AqvRzi(Y  
acceptable rate 适当利率;适当汇率 ?V#%^ 57p  
acceptance agreement 承兑协议 bK; -Xcm  
acceptance for honour 参加承兑 &Z5$ 5,[  
acceptor 承兑人;接受人;受票人 0G9@A8LU  
acceptor for honour 参加承兑人 B4R!V!Z*  
accident insurance 意外保险 'g#Ml`cm  
Accident Insurance Association of Hong Kong 香港意外保险公会 Wt"@?#L  
accident insurance scheme 意外保险计划 n.67f  
accident year basis 意外年度基准 iwCnW7:  
accommodation 通融;贷款 o(>!T=f  
accommodation bill 通融票据;空头票据 [9a0J):w{  
accommodation party 汇票代发人 dW<.  
account balance 帐户余额;帐户结余 Q<zL;AJ  
account book 帐簿 $}l0Nh'Eu  
account collected in advance 预收款项 ! 2"zz/N{  
account current book 往来帐簿 b ,7:=-D  
account of after-acquired property 事后取得的财产报告 jgYUS@}  
account of defaulter 拖欠帐目 p*W4^2(d  
account payable 应付帐款 5JDqSz{  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 {gl-tRC3  
account receivable 应收帐款 ][:6En}  
account receivable report 应收帐款报表 J$&!Y[0  
account statement 结单;帐单;会计财务报表 ]1%H.pF  
account title 帐户名称;会计科目 }f^r@3Cb3  
accountant's report 会计师报告 `8\pihww  
Accountant's Report Rules 会计师报告规则 QY-P!JD  
accounting and auditing procedure 会计与审计程序;会计与核数程序 p{!aRB%  
Accounting Arrangements 《会计安排》 NaG1j+LN  
accounting basis 会计基础 ZP*Hx %U  
accounting by Official Receiver 破产管理署署长呈交的帐目 v*QobI  
Accounting Circular 《会计通告》 z]Z>+|  
accounting class 会计类别 1QE-[|  
accounting date 记帐日期;会计结算日期 $WnK  
accounting for money 款项核算 #@Zz Bf  
Accounting Officer 会计主任 B[C2uVEX:  
accounting period 会计报告期;会计期 zrU0YHmt  
accounting policy 会计政策;会计方针 kJ>l, AD/  
accounting practice 会计惯例 X6!u(plVQ  
accounting principle 会计准则 *FR Eh@R  
accounting record 会计记录 }k duN0  
accounting report 会计报告 C>N)~Ut  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1]fqt[*)  
Accounting Society of China 中国会计学会 :cG_aO kid  
accounting statement 会计报表 i5|A\Wv"  
accounting system 会计制度;会计系统 ~y_TT5+ 3  
accounting transaction 会计事项;帐务交易 )#T(2A  
accounting treatment 会计处理 ]&yO>\MgJB  
accounting year 会计年度 Mmbb}(<  
accretion 增值;添加 SYB } e  
accrual 应计项目;应累算数目 %#02Z%?%  
accrual basis 应计制;权责发生制 6"[`"~9'V  
accrual basis accounting 应计制会计;权责发生制会计 WUGPi'x  
accrue 应累算;应计 0fXdE ;M3  
accrued benefit 应累算利益 kE,~NG9P  
accrued charges 应计费用 qUx!-DMY  
accrued cumulative preference share dividend 应累算的累积优先股股息 ep3_G\m  
accrued expenses 应累算费用 ! s?vj <  
accrued interest payable 应付利息;应计未付利息 '7 6}6G%  
accrued interest receivable 应收利息;应计未收利息 nBaY|  
accrued right 累算权益 sJ7r9 O`x  
accruing profit 应累算的利润 YQ 4;X8I`r  
accumulated fiscal reserve 累积财政储备 xRP#}i:m  
accumulated profit 累积利润;滚存溢利 /t%IU  
accumulated reserve 累积储备 T WEmW&Q  
accumulation of surplus income 累积收益盈余 5ts8o&|   
acquired assets 既得资产 XkCbdb  
acquisition 收购;购置;取得 d'kQE_y2.  
acquisition cost 购置成本 tu6c!o,@  
acquisition expenses 购置费用 z++*,2F  
acquisition of 100% interest 收购全部股权 8 ]dhNA5  
acquisition of control 取得控制权 p<`q^D  
acquisition of fixed assets 购置固定资产 ,/m<=`*N|  
acquisition of shell “买壳” K;_p>bI5  
acquisition price 收购价 | 3!a=  
act of God 天灾 \5k[ "8~  
acting partner 执事合伙人 hBLJKSv  
active market 买卖活跃的市场;交投畅旺的市场;旺市 aQMET~A:  
active partner 积极参与的合伙人 IJs*zzR  
active trading 交投活跃 PsEm(.z  
actual circulation 实际流通 J Q%e'  
actual cost 实际成本 I^[R]Js  
actual expenditure 实际开支;实际支出 /o.wCy,J<  
actual income 实际入息;实际收入;实际收益 E[Tz%x=P  
actual market 现货市场 HpSgGhL'J&  
actual price 现货价;实际价格 ]b.@i&M  
actual profit 实际利润 #|GP]`YT  
actual quotation 实盘;实际价位;实际报价 z~A||@4'  
actual year basis 按实际年度计算 <!Nj2>  
actuals 实货 rV"<1y:g  
actuarial investigation 精算调查 ,@/b7BVv  
actuarial principle 精算原则 ;q6: *H/  
actuarial report 精算师报告 2l{g$44  
Actuarial Society of Hong Kong 香港精算学会 "T<Q#^m  
actuarial valuation 精算师估值 |5Mhrb4.  
actuary 精算师 3:Y ZC9  
ad referendum agreement 暂定协议;有待覆核的协定 R8c1~'  
ad valorem duty 从价税;按值征税 8PDt 7 \  
ad valorem duty system 从价税制 9&g//JlD  
ad valorem fee 从价费 s IY`H^  
ad valorem tariff 从价关税 )|XmF4R  
additional allowance 额外免税额 fR~_5 pt7  
additional amount for unexpired risk 未过期风险的额外款额 /wKW  
additional assessable profit 补加应评税利润 J1 a/U@"  
additional assessment 补加评税 lHV bn7  
additional commitment 额外承担 <o3e0JCq  
additional commitment vote 额外承担拨款 it ,i^32|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -F/"W  
additional dependent parent allowance 供养父母额外免税额 Z$k4T$,[-  
additional provision 额外拨款 :tedtV ~  
additional stamp duty 附加印花税 3K@dW"3  
additional tax 补加税罚款;补加税款 FdKp@&O+1  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 @%O"P9;s  
adjudged bankrupt 被裁定破产 ,`^B!U3m   
adjudicated bankrupt 裁定破产人 8,a&i:C  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 .*r ?zDV  
adjudication of bankruptcy 裁定破产;宣告破产 7F>5<Gv:-  
adjudication of insolvency 裁定无力偿还债务 }C}~)qaZv+  
adjusted actual 经调整的实数;调整后的实数 ,1Suq\ L  
adjusted current assets 经调整的流动资产;调整后的流动资产 c;&m}ImLe.  
adjusted figure 经调整的数字;调整后的数额 P cnr  
adjusted liabilities 经调整的负债;调整后的负债 /wljb b/s  
adjusted loss 经调整的亏损;调整后的亏损 G+=eu K2]  
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 go|/I&  
adjusted profit 经调整的利润;调整后的利润 &[3 xpi{v  
adjusted surplus 经调整的盈余额;调整后的盈余额 Fs|fo-+H}k  
adjusted value 经调整的价值;调整后的价值 I+!w9o2nZ  
adjustment 调整;修订;理算〔保险〕 '8 1M%KO  
adjustment centre 调剂中心 ']ya_v~e  
adjustment lag 调整过程的时间差距;调整时差 Zi|MWaA.f  
adjustment mechanism 调整机制 Zuo7MR  
adjustment of loss 亏损调整 ^Gq4Yr  
adjustment process 调整过程;调整程序 I .p26  
adjustment range 调整幅度 y{uRh>l  
administered exchange rate 受管制汇率 TF} <,aR  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 !<h*\%;  
administration expenses 行政费用 (Vf&,b@U_  
administration fee 手续费;行政费 T8GxoNm  
administration in bankruptcy 破产管理 0<>I\UN0b  
administration order 遗产管理令 Tt `|26/  
administrator 管理人;遗产管理人 x4CrWm  
administrator of the estate 遗产管理人 sw[1T_S>  
admission of debt 债项承认书 L oe!@c  
admission of proof 接纳债权证明 o*_[3{FU  
advance 放贷款项;垫付款项;预支款项;预付款项 ^ W eE%"  
advance account 暂支帐目;预付款帐户 W|NzdxCY  
advance compensation 预付补偿金 X)e6Y{vO  
advance from shareholder 股东垫款 N0O8to}V  
advance pending reimbursement 预支以待日后付还 glH&v8  
advanced economy 先进经济体系 6^H64jM  
advancement 预付;预付财产 2IFri|;-eb  
advances warrant 垫款令 ^' lx5+-  
advancing 贷出 e#:.JbJ:D  
adverse balance 逆差 UAFl+d!  
adverse exchange 逆汇 vd|PTHV_  
advertisement addressed to shareholders 在报章刊登的致股东通告 R61.!ql%w  
advice for collection 托收通知书 ctTg-J2.  
advice of drawing 提款通知书;汇票通知书 u_dTJ, m  
advice of payment 付款通知 ZK[4n5}  
Advisory Committee [Securities and Futures Commission] izebQVQO*  
谘询委员会〔证券及期货事务监察委员会〕 azr|Fz/  
Advisory Committee on Diversification 经济多元化谘询委员会 %Nwap~=H;  
affidavit 誓章;遗产申报誓章 S)iv k x  
affidavit of no receipt 述明无收款的誓章 D?44:'x+-  
affiliate 联号;联营公司;附属公司 SpdQ<]  
affiliated company 附属公司;联号;联营公司 EFW'D=&h8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 <ap%+(!I  
affordability 负担能力 ^o,P>u!9  
African Development Bank [AfDB] 非洲开发银行 V k5}d[[l  
after-acquired property 事后取得的财产 f$Nz).(  
after-hours dealing 市后交易 `J|bGf#  
after-tax profit 税后盈利;税后利润;税后溢利 |#D3~au   
agency agreement 代理协议 Dkay k  
agency expenses 代理机构的开支 EA7 8&  
agency fee 代理费 7"yA~e,l  
Agency Law 《代理法》 skh6L!6*<  
agent 代理人;承销人 b/:9^&z  
agent of company 公司代理人 v?,_SVgAi  
agent's fee 代理人费;经纪费 G%Hr c  
aggregate 总计;总数;总体数字 %{!*)V\  
aggregate amount 总款额;总额 ^GQ+,0Yy  
aggregate assets and liabilities 总体资产与负债 BD&JbH!(  
aggregate at constant price 按固定价格计算的总体数字 3V?JX5X\  
aggregate demand 总需求 ]{jdar^  
aggregate gross position 总持仓量 iOkRBi  
aggregate limit 总限额 e%uPZ >'q  
aggregate of salaries tax 合计薪俸税 3lcd:=  
aggregate performance 总体表现;总体业绩 Z `sM(?m  
aggregate supply 总体供应 \hai  
aggregate surplus 总盈余 8~YhT]R=  
aggregate total 整体总额 a[Ah  
aggregate value 总值;合计价值 vR.=o*!%  
aggregated basis 合计基准 fW~r%u .y  
aggregated net chargeable income 合计应课税入息实额 4:.yE|@h[  
aggregation 合并计算;合计;总和 {u{n b3/jl  
aggregation of incomes of husband and wife 夫妇入息合并计算 U$Z)v1&{  
aggregation of property 财产的总和 mHrt)0\_  
agio 差价;贴水 KhIg  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 (2RZc].M~  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment vOy;=0$  
《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》 ^ #B`GV  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ?){V7<'?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》 2a'b}<|[(  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 5MfbO3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 5,cq-`  
agreement for a settlement 授产协议 y!&6"l$K]  
agreement for assignment 转让协议 X,y0 J  
agreement for sale 售卖协议;买卖协议 qF C0$:z&  
agreement for sale and purchase 买卖协议 x ok8  
agreement for the payment of interest 支付利息协议 Hphvsre<  
agreement for the repayment of money 还款协议 0"o%=i;  
agreement of reinsurance 再保险协议 w[}5qAI5*f  
Agricultural Bank of China 中国农业银行 Jte:U*2  
air passenger departure tax 飞机乘客离境税 LG0+A}E=C  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 a'u:1C^\  
airport tax 机场税 C ?JcCD2  
alcohol duty 酒精税 XZde}zUWn  
alienation 让与;让渡;转让 piIj t  
alimony 生活费;赡养费 VRQ'sn@  
All Ordinaries Index [AOI] 所有普通股指数 :c[iS~ ~Y  
all risks 全险;综合险 \CNv,HUm3  
All Sales Record for Stock Market 《股票市场成交报告》 %$}aWzQxll  
Allied Capital Resources Limited 新联财务有限公司 A:Pp;9wl  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 #\3(rzQVO  
allocation letter 拨款信件 8;K'77h  
allocation of fund 分配款项;预留款项 MKzIY:u g  
allocation of profit 利润分配;溢利分配 8MqKS}\H  
allocation warrant 拨款令 zO)A_s.6K  
allotment 分配;配股 n`gW&5,,z  
allotment notice 股份配售通知;配股通知 )F*;7]f  
allotment of shares 股份分配 3]"RaI4Q0  
allowable 可获宽免;免税的 V<:scLm#OF  
allowable business loss 可扣除的营业亏损 wXI6KN-  
allowable expenses 可扣税的支出 +NWhvs  
allowance 免税额;津贴;备抵;准备金 '0|0rwx  
allowance for debts 债项的免税额 xo3bY6<n  
allowance for depreciation by wear and tear 耗损折旧免税额 3}*)EC  
allowance for funeral expenses 殡殓费的免税额 8 :B(}Y4K  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 *{[jO&& J  
allowance for repairs and outgoings 修葺及支出方面的免税额 Hj\>&vMf  
allowance to debtor 给债务人的津贴 KnK8\p88\  
alteration of capital 资本更改 "=8= G  
alternate trustee 候补受托人 uflRW+-2  
amalgamation 合并 Mtxn@m{i;"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x.W93e[]H  
ambit of charges 征税范围;收费范围 ;U$Fz~rJ  
amended valuation 经修订的估值 |rW,:&;  
American Commodities Exchange 美国商品交易所 n1n->l*HGP  
American Express Bank Limited 美国运通银行 =E$Hq4I  
American Stock Exchange 美国证券交易所 Ot,eAiaX  
amortization 摊销 21ng94mC  
amount due from banks 存放银行同业的款项 0 ~K4vSa  
amount due from banks abroad 存放海外银行同业的款项 &(&5ao)5  
amount due from holding companies 控股公司欠款 6WUP#c@{  
amount due from local banks 存放本港银行同业的款项 L-SWs8  
amount due to banks 银行同业的存款 ,xmL[Yk,  
amount due to banks abroad 海外银行同业的存款 6j uNn}  
amount due to holding companies 控股公司存款 #$k6OlK-r"  
amount due to local banks 本港银行同业的存款 <uq#smY  
amount due to outport banks 外埠银行同业的存款 :+u K1N  
amount for note issue 发行纸币的款额 %*J'!PC9n  
amount of bond 担保契据的款额 MoAZ!cF8  
amount of consideration 代价款额 6[wAX  
amount of contribution 供款数额 l@C39VP  
amount of indebtedness 负债款额 cl3@+v1  
amount of principal of the loan 贷款本金额 C.su<B?  
amount of rates chargeable 应征差饷数额 ,Hq*zc c  
amount of share capital 股本额 cvSr><(  
amount of sums assured 承保款额 Qn0 1ig  
amount of variation 变动幅度 (rFXzCI  
amount of vote 拨款数额 luLt~A3H$  
amount payable 应付款额 Ew.a*[W''  
amount receivable 应收款额 DVC<P}/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 fu 0]BdM  
analysis 分析 !.\-l2f  
ancillary risk 附属风险 4l)Q  
annual account 周年帐目;周年帐目报表;年度决算;年结 |a! y%R=  
annual accounting date 年结日期 \ct7~!qM  
annual allowance 每年免税额;年积金;年度津贴;年津 FQ6jM~  
annual balance 年度余额 XQW9/AzNf  
annual disposable income 每年可动用收入 2g'o5B\ *  
annual estimates 周年预算 /D@(o`a  
annual fee 年费 )Pj8{.t4  
annual general meeting 周年大会 x ,LQA0  
annual growth rate 年增率;每年增长率 0=g~ozEW&  
annual long-term supplement 长期个案每年补助金 67,@*cK3?J  
annual pensionable emolument 可供计算退休金的年薪 `]*BDSvE  
annual report 年报 #ArMX3^+w7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m~$S]Wf  
annual return 周年报表;周年申报表;每年报税表格 &v}c3wL]  
Annual Return Rules 《周年报表规则》 q2>dPI;3T  
annual review of consumer prices 每年消费物价回顾 bIs@CDB  
annual roll-forward basis 逐年延展方式 y*6-?@  
annual salary 年薪 *.g@6IkAQ  
annual statement 年度报表;年度决算表 %p wpRD@  
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 \9FWH}|  
annuitant 年金受益人 Y\cQ "9  
annuity 年金 ~r%>x  
annuity contract 年金合约 HzuB.B<  
annuity on human life 人寿年金 83~9Xb=!\  
antecedent debt 先前的债项 LA\)B"{J  
ante-dated cheque 倒填日期支票 .LQvjK[N  
anticipated expenditure 预期开支 j)A$%xUo  
anticipated net profit 预期纯利 v J `'x  
anticipated revenue 预期收入 vBRW5@  
anti-inflation measure 反通货膨胀措施 8AX+s\N  
anti-inflationary stance 反通货膨胀立场 Rq,ST:  
apparent deficit 表面赤字 *U{E[<k{  
apparent financial solvency 表面偿债能力 Wu:@+~J.h  
apparent partner 表面合伙人 R\VM6>SN'S  
application for personal assessment 个人入息课税申请书 X.YMb .\<  
application of fund 资金应用 L~Hgf/%5  
application to release as liquidator and to destruct the books of accounts and documents Zcq 4?-&  
申请免除清盘人职务及毁灭帐簿与文件 >wPMJ> 2  
appointed actuary 委任精算师 }iu(-{Z  
appointed auditor 委任核数师;委任审计师 Z{#;my*X|  
appointed trustee 委任的受托人 B%~D`[~?  
appointer 委任人 \@%sX24D  
apportioned pro rata 按比例分摊 ~-dL #;  
apportionment 分配;分摊 sPKyg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 moe5H  
apportionment formula 分摊方程式 N3C 8%  
apportionment of estate duty 遗产税的分摊  fa=OeuI  
appraisal 估价;评估 3 J{hG(5  
appreciable growth 可观增长 ~YYg~6}vV  
appreciable impact 显着影响 orU++,S4Pm  
appreciable increase 可观增长 \Gzo^w  
appreciation 增值;升值 Gb?O-z%8*  
appreciation against other currencies 相对其他货币升值 ww0m1FzX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^Ko{#qbl/  
appreciation tax 增值税 >mWu+Nn:  
appropriation 拨款;拨用;拨付 n-%8RV  
appropriation account 拨款帐目 =2BB ~\G+  
Appropriation Bill 拨款法案 JsA9Xdk`  
appropriation-in-aid system 补助拨款办法 0lyCk }c  
approved assets 核准资产 W;^bc*a_  
approved basket stock 认可一篮子证券 QqS?-   
approved budget 核准预算 "-tTN  
approved charitable donation 认可慈善捐款 P@RUopu,i  
approved charitable institution 认可慈善机构 lMcSe8LBQa  
approved currency 核准货币;认可货币 vW\|% @hW,  
approved estimates 核准预算 W@:a3RJ  
approved estimates of expenditure 核准开支预算 :zL.dJwa  
approved overseas insurer 核准海外保险人 TAXl73j_CY  
approved overseas trust company 核准海外信托公司 ~582'-=+  
approved pooled investment fund 核准汇集投资基金 y 8./)W&/  
approved provident fund scheme 认可公积金计划 TNvE26.(  
approved provision 核准拨款 Q302!N  
approved redeemable share 核准可赎回股份 #h#Bcv0 Z  
approved regional stock 认可地区性证券 .F*2]xj@"  
approved retirement scheme 认可退休金计划 ;~Em,M"o  
approved subordinated loan 核准附属贷款 .x^`y2'U  
arbitrage 套戥;套汇;套利 %5zztReI  
arbitrageur 套戥者;套汇者 9gz"r  
arbitrary amount 临时款项 VB+sl2V<h  
arrangement 措施;安排;协定 Xc^7  
arrears 欠款 /G>reG,G  
arrears of pay 欠付薪酬 j5cc"s  
arrears of revenue 逾期未收税款;逾期未收的帐项 _`Abz2s  
articles of association 组织章程;组织细则;组织章程细则 ^edg@fp  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 BhMHT :m  
ascertainment of profit 确定利润  W1@Q)i  
"Asia Clear" “亚洲结算系统” gw1| ?C  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 fC$~3v  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4cO||OsMU  
Asian Development Fund [ADF] 亚洲发展基金 !`VO#_TJ  
Asian dollar bond 亚洲美元债券 &M,"%w!  
Asian dollar market 亚洲美元市场 BBg&ZIYEh  
Asian dollar rate 亚洲美元利率 F[ Itq  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 E9Q?@'h  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 MKuy?mri~  
asked price 沽盘;喊价;索价;卖方报价 GW(-'V/  
assessable income 应评税入息 Q)l]TgvSe  
assessable loss 应评税亏损 ^z[-pTY  
assessable profit 应评税利润 (5"BKu1t  
assessable value 应评税值 cZ" Ut  
assessed profit 估定利润 's]+.3">L1  
assessed value 经评估价值 B) 81mcy  
assessment 评税;评定;估价;评税单 \I\'c.$I.Y  
assessment number 评税编号;估价编号 @QAyXwp  
assessment of additional tax 补加税评税 6$'6x2,  
assessment of performance 业绩评估;实绩评价 Wu 71q=  
Assessor 评税主任 OGy/8B2c  
asset price bubbles 资产价格泡沫 p,?8s%  
asset-backed securities 具资产保证的证券 '9,14e6   
assets accretion 资产增值 V zx%N.  
assets and liabilities 资产与负债 S*H :/Ip  
assets betterment statement 资产递增表;资产改进表 bW`@9 =E  
assets lending 实物放款;有抵押贷款 )-3!-1  
assets of the company passing on the death 死者去世时转移的公司资产 1m/=MET]  
assets pledged as security for liabilities 用作负债抵押的资产 by {G{M`X  
assets portfolio 资产投资组合 ,{C(<1  
assets price 资产价格 GXEOgf#i  
assets quality 资产质素 /WDz;,X  
assets realization 资产变现 cZRLYOC  
assets refinancing arrangement 资产再集资安排 Y[Gw<1F_  
assets securitization 资产证券化 RRD\V3C84  
assets situated outside Hong Kong 在香港以外地方的资产 ^"w.v' sL  
assets stripping 削减资产;拆卖资产 ;z9(  
assets value 资产值 NVnKgGlHgd  
assignee 承让人 /D[GXX  
assignment 转让;转让书;转让契 7p?6j)rj  
assignment of interest 权益转让 Y/t:9Aau  
assignment of letters patent and trade mark 专利证书及商标转让 p6V`b'*>  
assignment of property 物业转让;物业转让书 ,EgIH%* g  
assignment right 转让权 i\S } aCm  
assignor 转让人 [@}{sH(#Ta  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 }lgqRg)F9[  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 X$O,L[] 4  
associate member 附属会员 6,'!z ?d%  
associated body corporate 相联法人团体 @=c{GAj  
associated company 相联公司;联属公司 ?lxI& h  
associated corporation 相联法团 eiZv|?^0  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] auP:r  
公认会计师公会〔英国〕 @j$tpz  
Association of Futures Exchange Brokers 香港期货经纪协会 S,5>g07-`  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^uW!=%D  
association of underwriters 承保人组织 qYFol# =%  
assumption of control 接管 GLb}_-|  
assurance 担保;保险;转易;转易书 ;G.m;5A  
assurance of interest 权益的转易 g<s[6yA  
at 19XX price 按一九XX年价格计算 y(:hN)  
at a discount 按赔价计算;按贴水价格计算;打折扣 sBIqee'T  
at a premium 按溢价计算;按升水价格计算 0EM`,?i .Q  
at call 通知付款;按通知 <69/ZI),Y{  
at constant market price 按固定市价计算 /KEPPp  
at constant price 按固定价格计算 Tk-PCra  
at cost 按成本计算 Z'GO p?  
at current market price 按当时市价计算;按现时市价计算 /UjRuUC]  
at current price 按当时价格计算;按现时价格计算 I~S`'()J  
at factor cost 按要素成本计算;按生产要素成本计算 .2hQ!)+  
at money-of-the-day price 按付款当日价格计算 vi6EI wZG  
at or better 按指定或较佳价位〔买卖指令〕 }>xgzhdT  
at par 按面值计算;平价 ~(B\X?v  
at sight 见票即付 p5C sw5  
at the close 按收市盘 Sv-}w$  
at the opening 按开市盘 w\Q3h`.  
attestation 见证;见证条款 !^ 6x64r  
at-the-money option 平价期权 qH6DZ|  
attorney 受权人;受托代表人 QEM")(  
attornment 新拥有人承认书 9AJ!7J#v"  
attributable profit 可归属利润 gFJ& t^yL  
attributable share value 可归属股份价值 <Ebkb3_  
Auckland Stock Exchange 奥克兰证券交易所 hQBeM7$F_  
auction 拍卖 0$,Ag;"^?  
auctioneer 拍卖商 !EM21Sc  
audit 审计;核数 Ms(;B*  
Audit Commission 审计署 kq:,}fc;B  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 9B'l+nP  
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〕 i~z:Fe{  
audit review 帐目审查 >"F~%D<.  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 >qx~m>2|8]  
audited account 审计帐目;经审计的帐目 ;,'!  
audited annual account 经审计的周年帐目 kTex>1W;  
audited balance sheet 经审计的资产负债表 *6Rl[eXS  
auditor 核数师;核数主任;审计师 'N5qX>Ob  
auditor's certificate 核数师证明书;审计师证明书 1 X2oz  
auditor's report 核数师报告;审计师报告 m7kDxs(KO  
Aussie bond 澳元债券 U:MkA(S%c  
austerity budget 紧缩预算 <_ */  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 AnPm5i.  
Australia All Ordinaries Index 澳洲所有普通股票指数 /[[zAq{OA  
Australian Dollar [AUD] 澳元 N)RWC7th{  
Australian Options Market 澳大利亚期权市场 )1j~(C)E8  
Australian Securities Commission 澳洲证券事务监察委员会 }QncTw0  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 e=Kv[R'(M  
Australian Stock Exchange 澳大利亚证券交易所 c6s(f  
Austrian Schilling [ATS] 奥地利先令 c0<Y017sG  
authentication 认证;鉴证 `Dh%c%j)  
authority to purchase 委托购买证;委购书 N>Y`>5  
authorization 认可;核准;授权;授权书 Dt1{]~30  
authorization by direction 指示授权 #X"\:yN  
authorization by instruction 指令授权 [ZURs3q  
authorization by warrant 令状授权 /^uvY  
authorization of unit trust 单位信托的认可 Njq#@*>[p  
authorized agent 指定代理人 2O9dU 5b  
authorized capital 法定资本 R^](X*  
authorized clerk 出市员 yixW>W}  
authorized dealer 认可交易商 WGG|d)'@  
authorized financial institution 认可财务机构 nB,FJJ{kb  
authorized fund 认可基金 T|ZZkNP|6  
authorized fund house 获授权的基金公司;认可基金公司 I2j;9Qcz  
authorized institution 认可机构 "MC&!AMv  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 h%+8}uywZ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =]xNpX)  
authorized insurer 获授权保险人;获认可承保人 .1I];Cy0D  
authorized investment 特准投资项目 r'&9'rir2  
authorized person 获授权人 9aZ3W<N`M  
authorized representative 获授权代表 kc8GnKM&mc  
authorized share capital 法定股本 qR]4m]o  
automated quotation system 自动报价系统 B[4y(Im  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] $'9r=#EH  
自动交易系统〔香港期货交易所有限公司〕 DGHX:Ft#  
automatic adjustment mechanism 自动调整机制 c#"\&~. P  
automatic adjustment system 自动调整系统 r-N2*uYtu  
Automatic Clearing House 自动票据交换所 a4`@z:l  
automatic exchange rates accumulation system 自动化汇率累集系统 7R) )(-  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 e,~c~Db* Q  
automatic teller machine [ATM] 自动柜员机 o,\%c" mC  
autopay 自动转帐 4N$s vA  
available assets 可用资产 .[2MPjg  
available fiscal reserve 现存财政储备 f[.hN  
available profit 可用利润 W]2;5 `MM  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 s7xRry  
average 平均;平均数;海损 ~g|e?$j  
average basic salary 平均基本薪金 ;S?1E:\av  
average consumer expenditure 平均消费开支;一般消费开支 d'[aOH4}  
average cost 平均成本 0E\R\KO$>  
average cost of land production 增辟土地平均成本 D<++6HN&#  
average daily turnover 平均每日成交额 Mh+'f 93  
average daily wage rate 平均每日工资率 >j`*-(`2fa  
average expenditure pattern 平均开支模式 i;)g0}x`  
average growth rate 平均增长率 0BaL!^>  
average net fixed assets 固定资产平均净值 j{U-=[$'  
average of relatives 相对价格平均数 'R]Z9h  
average price 平均价格 M5ZWcD.1  
average propensity to consume 平均消费倾向;一般消费倾向 q`$QroZT"  
average propensity to save 平均储蓄倾向;一般储蓄倾向 MqoQs{x  
average rate 平均率 E=QL4*?   
average revenue 平均收入;平均收益 [PX'Jer  
average stock 平均库存;平均存货 BLaX p0  
average yearly rent 平均年租 'd U$QO  
avoidance of double taxation 避免双重课税 RTY$oUqlZ  
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 A+F-r_]}db  
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