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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: q ^NI  
A share A股;甲类股份 mxUM&`[  
abatement of tax 减税;减扣免税额 ;K]6/Wt  
ABN AMRO Bank N.V. 荷兰银行 rvrv[^a(  
above-the-line expenditure 线上项目支出;经常预算支出 !?!~8J~  
above-the-line receipt 线上项目收入;经常预算收入 w64/$  
ABSA Asia Limited 南非联合亚洲有限公司 YTP6m9hA+  
absolute change 绝对数值变更 &o@IMbJ8  
absolute expenditure 实际开支 >Z@^R7_W  
absolute guideline figure 绝对准则数字 F)rU* i7  
absolute interest 绝对权益 ,)-7f|  
absolute order of discharge 绝对破产解除令 I,J*\)-%J  
absolute profit margin 绝对利润幅度 X/Umfci  
absolute value 实值;绝对值 z2p@d1  
absolutely vested interest 绝对既得权益 Al&)8x{p  
absorbed cost 已吸收成本;已分摊成本 \1x<bx/1  
absorption 吸收;分摊;合并 M_asf7|v  
absorption rate 吸收率;摊配率;分摊率 kH:! 7L_=  
ACB Finance Limited 亚洲商业财务有限公司 d/oxRzk'L  
acceptable form of reciprocity 合理的互惠条件 ,ND}T#yTR  
acceptable rate 适当利率;适当汇率 !;EG<ji,gj  
acceptance agreement 承兑协议 zQvp<IUq  
acceptance for honour 参加承兑 CJ0{>?  
acceptor 承兑人;接受人;受票人 5R"My^G  
acceptor for honour 参加承兑人 2w6 y  
accident insurance 意外保险 67<Ym0+ =  
Accident Insurance Association of Hong Kong 香港意外保险公会 Qxb5Y)/jn  
accident insurance scheme 意外保险计划 X;`XkOjk  
accident year basis 意外年度基准 t<~$?tuZ  
accommodation 通融;贷款 >HMuh)  
accommodation bill 通融票据;空头票据 ,FWC|uM"  
accommodation party 汇票代发人 x xMV2&,Jq  
account balance 帐户余额;帐户结余 t*X k'(v  
account book 帐簿 2eNA#^T=  
account collected in advance 预收款项 RE~:+.eB  
account current book 往来帐簿 \H <k  
account of after-acquired property 事后取得的财产报告 Y v22,|:  
account of defaulter 拖欠帐目 &)Y26*(`  
account payable 应付帐款 ZmM/YPy  
account payee only [A/C payee only] 只可转帐;存入收款人帐户  5`];[M9  
account receivable 应收帐款 E2J.t`H  
account receivable report 应收帐款报表 5k/Y7+*?E  
account statement 结单;帐单;会计财务报表 qRy<W  
account title 帐户名称;会计科目 T#&tf^;  
accountant's report 会计师报告 , H$1iJ?  
Accountant's Report Rules 会计师报告规则 *htv:Sr  
accounting and auditing procedure 会计与审计程序;会计与核数程序 VsLlPw{  
Accounting Arrangements 《会计安排》 aN n\URR  
accounting basis 会计基础 ?8 dd^iX/  
accounting by Official Receiver 破产管理署署长呈交的帐目 *2wFLh  
Accounting Circular 《会计通告》 o \ss  
accounting class 会计类别 Lckb*/jV&  
accounting date 记帐日期;会计结算日期 |j3fS[.$  
accounting for money 款项核算 k4WUfL d  
Accounting Officer 会计主任 wCT. (d_  
accounting period 会计报告期;会计期 G+Gd ;`4  
accounting policy 会计政策;会计方针 -n.ltgW@   
accounting practice 会计惯例 &,vPZ,7l  
accounting principle 会计准则 FwD"Pc2  
accounting record 会计记录 doeYc  
accounting report 会计报告 E=PmOw7b  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -1^dOG6*  
Accounting Society of China 中国会计学会 !=sM `(=~  
accounting statement 会计报表 YXe L7W  
accounting system 会计制度;会计系统 }@VdtH  
accounting transaction 会计事项;帐务交易 ue?e}hF  
accounting treatment 会计处理 LRe2wT>I  
accounting year 会计年度 +v$,/~$tI  
accretion 增值;添加 0A$x'pU)  
accrual 应计项目;应累算数目 k.UQT^.  
accrual basis 应计制;权责发生制 oUXi 4lsSc  
accrual basis accounting 应计制会计;权责发生制会计 ZY N HVR  
accrue 应累算;应计 +-8S,Rg@   
accrued benefit 应累算利益 b=Rw=K.  
accrued charges 应计费用 !{hC99q6  
accrued cumulative preference share dividend 应累算的累积优先股股息 |/Q7 o1i  
accrued expenses 应累算费用 9RzTC  
accrued interest payable 应付利息;应计未付利息 J-Xw}|>@  
accrued interest receivable 应收利息;应计未收利息 PWU8 9YXp  
accrued right 累算权益 Rn] `_[)*~  
accruing profit 应累算的利润 Na6z1&wS  
accumulated fiscal reserve 累积财政储备 <K6:"  
accumulated profit 累积利润;滚存溢利 S(bYN[U  
accumulated reserve 累积储备 RZKdh}B?\  
accumulation of surplus income 累积收益盈余 L?[NXLn+  
acquired assets 既得资产 f9R~RRz  
acquisition 收购;购置;取得  ]I pLF#  
acquisition cost 购置成本 Y`secUg  
acquisition expenses 购置费用 3}U {~l!K  
acquisition of 100% interest 收购全部股权 }a=<Gl|I;w  
acquisition of control 取得控制权 @(k}q3b<  
acquisition of fixed assets 购置固定资产 2@&|/O6_\h  
acquisition of shell “买壳” TgFj- "L\  
acquisition price 收购价 j%7N\Vb  
act of God 天灾 tXlo27J  
acting partner 执事合伙人 6xDYEvHS  
active market 买卖活跃的市场;交投畅旺的市场;旺市 hT c VMc  
active partner 积极参与的合伙人 |s<IZ2z]}R  
active trading 交投活跃 soSdlV{  
actual circulation 实际流通 /iz{NulOz*  
actual cost 实际成本 /Mac:;W`  
actual expenditure 实际开支;实际支出 D/& 8[Z/Cn  
actual income 实际入息;实际收入;实际收益 iR_j h=2{  
actual market 现货市场 x:Mh&dq?  
actual price 现货价;实际价格 N*vBu `  
actual profit 实际利润 '{e9Vh<x  
actual quotation 实盘;实际价位;实际报价 pb>TUKvT&  
actual year basis 按实际年度计算 ^T^l3B[  
actuals 实货 :K-05$K  
actuarial investigation 精算调查 }(*eRF'  
actuarial principle 精算原则 gd#j{yI/Xf  
actuarial report 精算师报告 0Yh Mwg?  
Actuarial Society of Hong Kong 香港精算学会 0[\^Y<ec  
actuarial valuation 精算师估值 H]^hEQ3DT  
actuary 精算师 k/U1 :9  
ad referendum agreement 暂定协议;有待覆核的协定 WAd5,RZ?  
ad valorem duty 从价税;按值征税 huPAWlxT  
ad valorem duty system 从价税制 aicvu(%EE  
ad valorem fee 从价费 gL)l)}#  
ad valorem tariff 从价关税 C2l=7+X#W  
additional allowance 额外免税额 2N)siH  
additional amount for unexpired risk 未过期风险的额外款额 nTy8:k']  
additional assessable profit 补加应评税利润 U%<E9G594  
additional assessment 补加评税 [ ;/4'  
additional commitment 额外承担 7EI5w37  
additional commitment vote 额外承担拨款 %9^^X6yLM  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 > T$M0&<  
additional dependent parent allowance 供养父母额外免税额 T/m4jf2  
additional provision 额外拨款 Z4&,KrV  
additional stamp duty 附加印花税 u ZzO$e  
additional tax 补加税罚款;补加税款 FR bmeq3c  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 B^;G3+}  
adjudged bankrupt 被裁定破产 "L?h@8sa  
adjudicated bankrupt 裁定破产人 eUY/H1  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ]RBT9@-:U  
adjudication of bankruptcy 裁定破产;宣告破产 -k4w$0)  
adjudication of insolvency 裁定无力偿还债务 R]LRgfi9  
adjusted actual 经调整的实数;调整后的实数 ][gr(-68  
adjusted current assets 经调整的流动资产;调整后的流动资产 ,b b/ $   
adjusted figure 经调整的数字;调整后的数额 WNO|ziy  
adjusted liabilities 经调整的负债;调整后的负债 1" k_l.\,0  
adjusted loss 经调整的亏损;调整后的亏损 V8C62X  
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 PG51+#  
adjusted profit 经调整的利润;调整后的利润 9)y7K%b0  
adjusted surplus 经调整的盈余额;调整后的盈余额 -VC k k  
adjusted value 经调整的价值;调整后的价值 -l:4I6-hi  
adjustment 调整;修订;理算〔保险〕 e1Ne{zg~  
adjustment centre 调剂中心 rAv)k&l  
adjustment lag 调整过程的时间差距;调整时差 PUU "k:{  
adjustment mechanism 调整机制 FV 0x/)<z  
adjustment of loss 亏损调整 9a$\l2  
adjustment process 调整过程;调整程序 C>}@"eK  
adjustment range 调整幅度 %>)HAx `  
administered exchange rate 受管制汇率 CXAW>VdK_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 uPbGQ:%}  
administration expenses 行政费用 ls;!Og9  
administration fee 手续费;行政费 5 ]c\{G  
administration in bankruptcy 破产管理 B IW?/^  
administration order 遗产管理令 y TbOBl  
administrator 管理人;遗产管理人 KxA ^?,t[  
administrator of the estate 遗产管理人 [|5gw3 y  
admission of debt 债项承认书 >'/KOK"  
admission of proof 接纳债权证明 X&bz%I>v  
advance 放贷款项;垫付款项;预支款项;预付款项 Ad:}i9-x  
advance account 暂支帐目;预付款帐户 O4+a[82  
advance compensation 预付补偿金 c[E "  
advance from shareholder 股东垫款 6_&uYA<8pE  
advance pending reimbursement 预支以待日后付还 VB}4#-dG?  
advanced economy 先进经济体系 y E; n. L  
advancement 预付;预付财产 f4mQDRlD  
advances warrant 垫款令 aSGZF w  
advancing 贷出 N I*x):bx  
adverse balance 逆差 ],W/IDv  
adverse exchange 逆汇 6T`F'Fk[  
advertisement addressed to shareholders 在报章刊登的致股东通告 ?z[k.l+6w  
advice for collection 托收通知书 s7789pR  
advice of drawing 提款通知书;汇票通知书 *XCgl*% *  
advice of payment 付款通知 h1_9Xp~N  
Advisory Committee [Securities and Futures Commission] 8kRqF?rbj  
谘询委员会〔证券及期货事务监察委员会〕 {:%A  
Advisory Committee on Diversification 经济多元化谘询委员会 #Wf9`  
affidavit 誓章;遗产申报誓章 j%q,]HCANh  
affidavit of no receipt 述明无收款的誓章 u)hr  
affiliate 联号;联营公司;附属公司 ii)DOq#2  
affiliated company 附属公司;联号;联营公司 [( O*W  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 .Fl5b}C(  
affordability 负担能力 %v"qFYVX"  
African Development Bank [AfDB] 非洲开发银行 M^6!{c=MIi  
after-acquired property 事后取得的财产 C/JFb zVx  
after-hours dealing 市后交易 ^e~m`R2fHh  
after-tax profit 税后盈利;税后利润;税后溢利 F7"v}K]X  
agency agreement 代理协议 9kO}054  
agency expenses 代理机构的开支 n N_Ylw  
agency fee 代理费 9w:F_gr  
Agency Law 《代理法》 fZ6-ap,u  
agent 代理人;承销人 QnZ7e#@UP  
agent of company 公司代理人 eoGGWW@[  
agent's fee 代理人费;经纪费 yGs:3KI  
aggregate 总计;总数;总体数字 |<aF)S4  
aggregate amount 总款额;总额 Y CBcyE}p  
aggregate assets and liabilities 总体资产与负债 GV"X) tGo  
aggregate at constant price 按固定价格计算的总体数字 \'>8 (i~  
aggregate demand 总需求 Rf4}4ixkj  
aggregate gross position 总持仓量 #;lB5) oe  
aggregate limit 总限额 !RPPwvNk4  
aggregate of salaries tax 合计薪俸税 h!!7LPxt  
aggregate performance 总体表现;总体业绩 Kqn{q4L  
aggregate supply 总体供应 -qDM(zR  
aggregate surplus 总盈余 9*ek5vPB  
aggregate total 整体总额 .wPu #*  
aggregate value 总值;合计价值 k@Q>(`  
aggregated basis 合计基准 %"gV>E_u  
aggregated net chargeable income 合计应课税入息实额 C4h4W3w  
aggregation 合并计算;合计;总和  aj|gt  
aggregation of incomes of husband and wife 夫妇入息合并计算 *?`<Ea  
aggregation of property 财产的总和 uO{'eT~  
agio 差价;贴水 c`M ,KXott  
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》 3;F+.{Icc  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment F8* zG 4/&  
《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》 U 6`E\?d`  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment + 2j]  
《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》 [$]Kp9YD  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment g-NfZj?  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 = a54  
agreement for a settlement 授产协议 92";?Xk  
agreement for assignment 转让协议 fnJ!~b*qo  
agreement for sale 售卖协议;买卖协议 YsBOh{Ml  
agreement for sale and purchase 买卖协议 RLE6=#4  
agreement for the payment of interest 支付利息协议 (RM;T@`  
agreement for the repayment of money 还款协议 #^zUaPV 7r  
agreement of reinsurance 再保险协议 0Vwl\,7z9  
Agricultural Bank of China 中国农业银行  x#hGJT  
air passenger departure tax 飞机乘客离境税 dFw>SYrpu  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 q)F@f /  
airport tax 机场税 VM"z6@  
alcohol duty 酒精税 ^;DbIo\6H  
alienation 让与;让渡;转让 =JM !`[  
alimony 生活费;赡养费 s6HfN'  
All Ordinaries Index [AOI] 所有普通股指数 WW.amv/[a  
all risks 全险;综合险 E!6Nf[  
All Sales Record for Stock Market 《股票市场成交报告》 M!Wjfq ^~  
Allied Capital Resources Limited 新联财务有限公司 a(|,KWHn  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 e"u89acp  
allocation letter 拨款信件 ,b!]gsds  
allocation of fund 分配款项;预留款项 F8En )#  
allocation of profit 利润分配;溢利分配 47 |&(,{  
allocation warrant 拨款令 eN Y?  
allotment 分配;配股 W>2m %q U  
allotment notice 股份配售通知;配股通知 AfqthI$*m  
allotment of shares 股份分配 ?]Wg{\NC6  
allowable 可获宽免;免税的 =.9uuF:  
allowable business loss 可扣除的营业亏损 /)LI1\ o  
allowable expenses 可扣税的支出 /q\{OsrX  
allowance 免税额;津贴;备抵;准备金 %7n(>em  
allowance for debts 债项的免税额 slRD /  
allowance for depreciation by wear and tear 耗损折旧免税额 iL\eMa  
allowance for funeral expenses 殡殓费的免税额 <`Q*I Y  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 n^+rxG6 L  
allowance for repairs and outgoings 修葺及支出方面的免税额 [ KT1.5M[  
allowance to debtor 给债务人的津贴 i3usZ{_r  
alteration of capital 资本更改 w}:&+B:  
alternate trustee 候补受托人 W:TF8Onw  
amalgamation 合并 d2=Z=udd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 TQiDbgFo  
ambit of charges 征税范围;收费范围 {klyVb  
amended valuation 经修订的估值 z&W5@6")`  
American Commodities Exchange 美国商品交易所 o0`|r+E\  
American Express Bank Limited 美国运通银行 k,M %"FLQ  
American Stock Exchange 美国证券交易所 |j> fsk~  
amortization 摊销 Xx;4  
amount due from banks 存放银行同业的款项 !^*-]p/z  
amount due from banks abroad 存放海外银行同业的款项 WY`hNT6M  
amount due from holding companies 控股公司欠款 -'F? |  
amount due from local banks 存放本港银行同业的款项 [(D^`K<b  
amount due to banks 银行同业的存款 xJ[Xmre  
amount due to banks abroad 海外银行同业的存款 %$3)xtS6  
amount due to holding companies 控股公司存款 Ix1[ $9  
amount due to local banks 本港银行同业的存款 /'WIgP  
amount due to outport banks 外埠银行同业的存款 \}9GK`oR  
amount for note issue 发行纸币的款额 /GDGE }  
amount of bond 担保契据的款额 ye^l~  
amount of consideration 代价款额 ^N2N>^'&1.  
amount of contribution 供款数额 }3xZ`vX[T  
amount of indebtedness 负债款额 %yJ $R2%*y  
amount of principal of the loan 贷款本金额 8Ug`2xS<_  
amount of rates chargeable 应征差饷数额 Ej7>ywlW  
amount of share capital 股本额 _=d X01  
amount of sums assured 承保款额 S-D=-{@  
amount of variation 变动幅度 )?D w)s5  
amount of vote 拨款数额 & ~*qTojj  
amount payable 应付款额 Btu=MUS  
amount receivable 应收款额 d%C :%d  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ad'b{C%  
analysis 分析 RbA.%~jjx*  
ancillary risk 附属风险 SeX:A)*ez%  
annual account 周年帐目;周年帐目报表;年度决算;年结 gyx4='Q  
annual accounting date 年结日期 ^V5g[XL2  
annual allowance 每年免税额;年积金;年度津贴;年津 @b,&b6V  
annual balance 年度余额 wNt-mgir-Q  
annual disposable income 每年可动用收入 CTOrBl$70  
annual estimates 周年预算 U 2@Mxw  
annual fee 年费 ocbNf'W;  
annual general meeting 周年大会 N-9qNLSP  
annual growth rate 年增率;每年增长率 @*}?4wU^k  
annual long-term supplement 长期个案每年补助金 SGUu\yS&s  
annual pensionable emolument 可供计算退休金的年薪 LnY`f -H  
annual report 年报 [Dou%\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )VoQ/ch<  
annual return 周年报表;周年申报表;每年报税表格 <6L=% \X{*  
Annual Return Rules 《周年报表规则》 1;$8=j2  
annual review of consumer prices 每年消费物价回顾 $,v[<T`  
annual roll-forward basis 逐年延展方式 !(L\X'jH  
annual salary 年薪 ulzQ[?OMl  
annual statement 年度报表;年度决算表 (RtjD`e}  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Y\pRk6,  
annuitant 年金受益人 eo~>|0A*V  
annuity 年金 v *UJ4r  
annuity contract 年金合约 MG6y  
annuity on human life 人寿年金 eKj'[2G@/  
antecedent debt 先前的债项 ctB(c`zcY  
ante-dated cheque 倒填日期支票 {6uhUb  
anticipated expenditure 预期开支 TA~YCj$  
anticipated net profit 预期纯利 60`4 _Uy]_  
anticipated revenue 预期收入 H*&ZX AKv  
anti-inflation measure 反通货膨胀措施 .gS x`|!  
anti-inflationary stance 反通货膨胀立场 lAcXi$pF  
apparent deficit 表面赤字 R:}u(N  
apparent financial solvency 表面偿债能力 `OP?[ f d  
apparent partner 表面合伙人 us,1:@a)a  
application for personal assessment 个人入息课税申请书 i9FtS7  
application of fund 资金应用 fvUD'sx  
application to release as liquidator and to destruct the books of accounts and documents $*Z Zh  
申请免除清盘人职务及毁灭帐簿与文件 _/iw=-T  
appointed actuary 委任精算师 Gd08RW  
appointed auditor 委任核数师;委任审计师 kk*:S*,  
appointed trustee 委任的受托人 ^& R H]q  
appointer 委任人 "Nx3_mQ  
apportioned pro rata 按比例分摊 S5$sB{\R  
apportionment 分配;分摊 on=I*?+R  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _\y%u_W  
apportionment formula 分摊方程式 <m|\#Jw_V  
apportionment of estate duty 遗产税的分摊 dU4G!  
appraisal 估价;评估 ,@b7N[h  
appreciable growth 可观增长 8!c#XMHV  
appreciable impact 显着影响 aYyUe>  
appreciable increase 可观增长 l`}Ag8Q  
appreciation 增值;升值 ;N FTdP  
appreciation against other currencies 相对其他货币升值 mm5y'=#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L`!M3c@u  
appreciation tax 增值税 +.RC{o,  
appropriation 拨款;拨用;拨付 Qf}^x9'  
appropriation account 拨款帐目 [v!TQwMU  
Appropriation Bill 拨款法案 Y^(Sc4 W  
appropriation-in-aid system 补助拨款办法 =CE(M},d  
approved assets 核准资产 ca!=D $  
approved basket stock 认可一篮子证券 |=Mn~`9p  
approved budget 核准预算 5"]t{-PD  
approved charitable donation 认可慈善捐款 # XD-a  
approved charitable institution 认可慈善机构 c&o|I4|Y,  
approved currency 核准货币;认可货币 gtBnP~zT\B  
approved estimates 核准预算 -p:X]Ov  
approved estimates of expenditure 核准开支预算 (xJZeY)-b^  
approved overseas insurer 核准海外保险人 bS9<LQ*  
approved overseas trust company 核准海外信托公司 %qM3IVPK)q  
approved pooled investment fund 核准汇集投资基金 v .ftfL!  
approved provident fund scheme 认可公积金计划 ,;2x.We  
approved provision 核准拨款 =eXJZPR  
approved redeemable share 核准可赎回股份 ( _{\tgSm  
approved regional stock 认可地区性证券 mu(EmAoenQ  
approved retirement scheme 认可退休金计划 2eOde(K+  
approved subordinated loan 核准附属贷款 Pc*+QtQ  
arbitrage 套戥;套汇;套利 {Y%X  
arbitrageur 套戥者;套汇者 Z{|U!tn  
arbitrary amount 临时款项 v=~=Q*\l  
arrangement 措施;安排;协定 `Xbk2KD p  
arrears 欠款 $:YJ<HvG<  
arrears of pay 欠付薪酬 *1Lkde@|{  
arrears of revenue 逾期未收税款;逾期未收的帐项 f8DF>]WW  
articles of association 组织章程;组织细则;组织章程细则 RtR5ij1  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 t1)~J  
ascertainment of profit 确定利润 ?Q< o-o;B  
"Asia Clear" “亚洲结算系统” S&C  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 l&z)Q/>?pZ  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5Y4 i|R  
Asian Development Fund [ADF] 亚洲发展基金 zLs[vg.(  
Asian dollar bond 亚洲美元债券 LZCziW  
Asian dollar market 亚洲美元市场 l1|z; $_z  
Asian dollar rate 亚洲美元利率 4gTD HQP  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 s57-<&@J9  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 mkCv  f  
asked price 沽盘;喊价;索价;卖方报价 kW#{[,7r  
assessable income 应评税入息 [S}o[v\  
assessable loss 应评税亏损 %EZG2JjO)  
assessable profit 应评税利润 !~{AF|2f  
assessable value 应评税值 dJhT}"x  
assessed profit 估定利润 2EeWcTBU}.  
assessed value 经评估价值 +M+ht  
assessment 评税;评定;估价;评税单 *j,5TO-j  
assessment number 评税编号;估价编号 M~/%V NX  
assessment of additional tax 补加税评税 EH'?wh|Yp  
assessment of performance 业绩评估;实绩评价 !cs +tm3  
Assessor 评税主任 w,\#)<boyb  
asset price bubbles 资产价格泡沫 L`yyn/2>  
asset-backed securities 具资产保证的证券 p",HF%  
assets accretion 资产增值 ])= k";76  
assets and liabilities 资产与负债 UGy~Ecv  
assets betterment statement 资产递增表;资产改进表 5-L?JD 4&  
assets lending 实物放款;有抵押贷款 [TPr  
assets of the company passing on the death 死者去世时转移的公司资产 8F(_Vqu  
assets pledged as security for liabilities 用作负债抵押的资产 3N?WpA768/  
assets portfolio 资产投资组合 *pMgjr  
assets price 资产价格 {*8'bNJ  
assets quality 资产质素 6#+&_ #9  
assets realization 资产变现 K8.=bGyg  
assets refinancing arrangement 资产再集资安排 mAk@Q|u  
assets securitization 资产证券化 %y~=+Sm%m  
assets situated outside Hong Kong 在香港以外地方的资产 c~0YIk>]  
assets stripping 削减资产;拆卖资产 ^ ~HV`s  
assets value 资产值 R qS2Qo]  
assignee 承让人 =N,Mmz%  
assignment 转让;转让书;转让契 LI[ w?6B  
assignment of interest 权益转让 c <[?Z7y  
assignment of letters patent and trade mark 专利证书及商标转让 u4L&8@  
assignment of property 物业转让;物业转让书 L Ty [)  
assignment right 转让权 +Io[o6*  
assignor 转让人 @|xcrEnP}B  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 L$7 NT}L  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 mnM#NT5]  
associate member 附属会员 )TxAhaz+  
associated body corporate 相联法人团体 00'R1q4  
associated company 相联公司;联属公司 C+-xC~  
associated corporation 相联法团 8$3G c"=  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] m'$]lf;*  
公认会计师公会〔英国〕 %|[+\py$Q  
Association of Futures Exchange Brokers 香港期货经纪协会 7WG"_A~V  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 RsS?ibozl  
association of underwriters 承保人组织 :qi"I;=6  
assumption of control 接管 D +/27#  
assurance 担保;保险;转易;转易书 tY<D\T   
assurance of interest 权益的转易 )p7WU?&I  
at 19XX price 按一九XX年价格计算 _dY6Ip%  
at a discount 按赔价计算;按贴水价格计算;打折扣 ~Rx[~a  
at a premium 按溢价计算;按升水价格计算 y&NO[  
at call 通知付款;按通知 95;q ] =U  
at constant market price 按固定市价计算 =$UDa`}D  
at constant price 按固定价格计算 Kw}-<y  
at cost 按成本计算 4,kT4_&,  
at current market price 按当时市价计算;按现时市价计算 08&DP^NS  
at current price 按当时价格计算;按现时价格计算 N^A&DrMF  
at factor cost 按要素成本计算;按生产要素成本计算 /#M|)V*wn  
at money-of-the-day price 按付款当日价格计算 *P&ZE   
at or better 按指定或较佳价位〔买卖指令〕 \D] N*  
at par 按面值计算;平价 _NAKVzo-  
at sight 见票即付 GMLq3_'  
at the close 按收市盘 -E#!`~&V  
at the opening 按开市盘 Hd6g0  
attestation 见证;见证条款 [ "}0umt  
at-the-money option 平价期权 R=~+-^O!  
attorney 受权人;受托代表人 3k;*xjv6@  
attornment 新拥有人承认书 m]J Z@  
attributable profit 可归属利润 t%<nS=u  
attributable share value 可归属股份价值 D^To:N 7U  
Auckland Stock Exchange 奥克兰证券交易所 F.mS,W]  
auction 拍卖 5An| #^]  
auctioneer 拍卖商 Q>u$tLX&  
audit 审计;核数 "q4c[dna  
Audit Commission 审计署 r#wMd9])  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] !']=7It{  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 M@S6V7  
audit review 帐目审查 }!b9L]  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 2xH9O{  
audited account 审计帐目;经审计的帐目 7nB@U$]-Sz  
audited annual account 经审计的周年帐目 nmp(%;<exN  
audited balance sheet 经审计的资产负债表 w@7NoD=  
auditor 核数师;核数主任;审计师 IC>OxYg*  
auditor's certificate 核数师证明书;审计师证明书 CXGq>cQ=d  
auditor's report 核数师报告;审计师报告 vRYQ4B4o  
Aussie bond 澳元债券 DYJ@>8  
austerity budget 紧缩预算 RG|]Kt8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 W'6~`t  
Australia All Ordinaries Index 澳洲所有普通股票指数 wxEFM)zr  
Australian Dollar [AUD] 澳元 orCD?vlh  
Australian Options Market 澳大利亚期权市场 a? K=  
Australian Securities Commission 澳洲证券事务监察委员会 KHKf+^uu  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 703=.xj  
Australian Stock Exchange 澳大利亚证券交易所 oqHI`Tu  
Austrian Schilling [ATS] 奥地利先令 {.O Bcx  
authentication 认证;鉴证 g![]R-$  
authority to purchase 委托购买证;委购书 ;|e{J$  
authorization 认可;核准;授权;授权书 jftoqK- p  
authorization by direction 指示授权 Udv5Y  
authorization by instruction 指令授权 QN:gSS{30  
authorization by warrant 令状授权 s2L|J[Y"s  
authorization of unit trust 单位信托的认可 fQc2K|V  
authorized agent 指定代理人 bvzeU n  
authorized capital 法定资本 "knSc0 ,u  
authorized clerk 出市员 8=OK8UaU  
authorized dealer 认可交易商 pUki!TA  
authorized financial institution 认可财务机构 LGZ5py=xb  
authorized fund 认可基金 ?#ue:O1  
authorized fund house 获授权的基金公司;认可基金公司 +ia  F$  
authorized institution 认可机构 ^%wj6  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 i X qB-4"  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 H[?~u+  
authorized insurer 获授权保险人;获认可承保人 qN}kDT  
authorized investment 特准投资项目 2 |w;4  
authorized person 获授权人 GJW+'-f  
authorized representative 获授权代表 9qkH~B7  
authorized share capital 法定股本 V`?2g_4N  
automated quotation system 自动报价系统 Z{RRhJ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] mz;S*ONlV  
自动交易系统〔香港期货交易所有限公司〕 ?#idmb}(  
automatic adjustment mechanism 自动调整机制 6rP[*0[  
automatic adjustment system 自动调整系统 #k5WTcE  
Automatic Clearing House 自动票据交换所 _S5\5[^  
automatic exchange rates accumulation system 自动化汇率累集系统 >HO{gaRM  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Y ::\;s  
automatic teller machine [ATM] 自动柜员机 XbdoTriE  
autopay 自动转帐 |9ro&KA  
available assets 可用资产 DG}YQr.L  
available fiscal reserve 现存财政储备 NKB,D$!~&  
available profit 可用利润 Y\luz`v  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 &n+3^JNl  
average 平均;平均数;海损 n-[J+DdB  
average basic salary 平均基本薪金  uZ][#[u  
average consumer expenditure 平均消费开支;一般消费开支 }yCJ#}  
average cost 平均成本 vAi NOpz#  
average cost of land production 增辟土地平均成本 J&%vBg^  
average daily turnover 平均每日成交额 E"!C3SC [  
average daily wage rate 平均每日工资率 'gd3 w~  
average expenditure pattern 平均开支模式 R[ p. )F7  
average growth rate 平均增长率 itb0dF1G  
average net fixed assets 固定资产平均净值 MJ'|$b}  
average of relatives 相对价格平均数 E;\XZ<E  
average price 平均价格 ),%/T,!@  
average propensity to consume 平均消费倾向;一般消费倾向 |E$Jt-'  
average propensity to save 平均储蓄倾向;一般储蓄倾向 }r^@Xh  
average rate 平均率 YgiwtZ5FY  
average revenue 平均收入;平均收益 o.U$\9MNP  
average stock 平均库存;平均存货 dO.?S89L  
average yearly rent 平均年租 ^G%Bj`%  
avoidance of double taxation 避免双重课税 T0n=nC}<  
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 2Cn^<(F^4I  
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