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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: ;0E"4(S.q1  
A share A股;甲类股份 xy mK|  
abatement of tax 减税;减扣免税额 qU8UKIP  
ABN AMRO Bank N.V. 荷兰银行 VR?7{3  
above-the-line expenditure 线上项目支出;经常预算支出 N(Y9FD;H  
above-the-line receipt 线上项目收入;经常预算收入 {%D "0*^  
ABSA Asia Limited 南非联合亚洲有限公司 jbIWdHZ/US  
absolute change 绝对数值变更 *B}vYX  
absolute expenditure 实际开支 :'y  
absolute guideline figure 绝对准则数字 >|0yH9af  
absolute interest 绝对权益 N)Qj^bD!  
absolute order of discharge 绝对破产解除令 1ISA^< M  
absolute profit margin 绝对利润幅度 Qm`f5-d  
absolute value 实值;绝对值 uW>AH@Pij  
absolutely vested interest 绝对既得权益 3FPy"[[  
absorbed cost 已吸收成本;已分摊成本 &Wd,l$P<O  
absorption 吸收;分摊;合并 3+A 0O%0*  
absorption rate 吸收率;摊配率;分摊率 t)XV'J  
ACB Finance Limited 亚洲商业财务有限公司 hD<z^j+  
acceptable form of reciprocity 合理的互惠条件 ?d+B]VYw  
acceptable rate 适当利率;适当汇率 |+6Z+-.Hg  
acceptance agreement 承兑协议 };oRx)  
acceptance for honour 参加承兑 @PwEom`a  
acceptor 承兑人;接受人;受票人 ?]fBds=  
acceptor for honour 参加承兑人 7P/j\frW  
accident insurance 意外保险 w2]1ftY  
Accident Insurance Association of Hong Kong 香港意外保险公会 `RGZ-Q{_  
accident insurance scheme 意外保险计划 &8"a7$  
accident year basis 意外年度基准 ^\N2 Iu>6  
accommodation 通融;贷款 p5F[( H|9  
accommodation bill 通融票据;空头票据 W\.f:"2qr  
accommodation party 汇票代发人 /<:9NP'^  
account balance 帐户余额;帐户结余 ;x^&@G8W`  
account book 帐簿 1bzPBi  
account collected in advance 预收款项 ;ok];4`a  
account current book 往来帐簿 5B'-&.Aj+  
account of after-acquired property 事后取得的财产报告 4L!{U@ '  
account of defaulter 拖欠帐目 IUd>jHp`6  
account payable 应付帐款 |<y[gj4`T/  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 KH pxWq  
account receivable 应收帐款 KXw \N!  
account receivable report 应收帐款报表 um ,/^2A  
account statement 结单;帐单;会计财务报表 w2{k0MW  
account title 帐户名称;会计科目 /2'\ya4B  
accountant's report 会计师报告 F!]UaEmV  
Accountant's Report Rules 会计师报告规则 eg(xN/D  
accounting and auditing procedure 会计与审计程序;会计与核数程序 f~Kln^  
Accounting Arrangements 《会计安排》 ! FHNKh  
accounting basis 会计基础 9k7|B>LT  
accounting by Official Receiver 破产管理署署长呈交的帐目 [&NF0c[i  
Accounting Circular 《会计通告》 R$6Y\ *L[  
accounting class 会计类别 :@: R4Ac  
accounting date 记帐日期;会计结算日期 =m}{g/Bk  
accounting for money 款项核算 AL|fL  
Accounting Officer 会计主任 U^pe/11)H  
accounting period 会计报告期;会计期 1MB  
accounting policy 会计政策;会计方针 Fi5,y;]R  
accounting practice 会计惯例 Ce5 }+A}  
accounting principle 会计准则 gFDP:I/`  
accounting record 会计记录 FC]? T  
accounting report 会计报告 *3"C"4S  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !@VmaAT  
Accounting Society of China 中国会计学会 Kjz,p^Y\  
accounting statement 会计报表 44%::Oh  
accounting system 会计制度;会计系统 >5^Z'!Z"  
accounting transaction 会计事项;帐务交易 [*}[W6 3v  
accounting treatment 会计处理 U7PA%  
accounting year 会计年度  o{-PT'  
accretion 增值;添加 /c'#+!19  
accrual 应计项目;应累算数目 @.0jC=!l  
accrual basis 应计制;权责发生制 c"O\fX  
accrual basis accounting 应计制会计;权责发生制会计 L7D'wf  
accrue 应累算;应计 [j93Mp  
accrued benefit 应累算利益 0A 4(RLGg  
accrued charges 应计费用 f[|xp?ef  
accrued cumulative preference share dividend 应累算的累积优先股股息 ' J-(v  
accrued expenses 应累算费用 _|A)ueY  
accrued interest payable 应付利息;应计未付利息 Z]SCIU @+  
accrued interest receivable 应收利息;应计未收利息 Nm,v E7M  
accrued right 累算权益 <[~x]-  
accruing profit 应累算的利润 =z=Guvcn`  
accumulated fiscal reserve 累积财政储备 =HoiQWQs`  
accumulated profit 累积利润;滚存溢利 Mm6 (Q  
accumulated reserve 累积储备 $u3N ',&  
accumulation of surplus income 累积收益盈余 4uNcp0  
acquired assets 既得资产 ^kt"n( P5  
acquisition 收购;购置;取得 v11mu2  
acquisition cost 购置成本 H[>_LYZ8  
acquisition expenses 购置费用 a 3O_8GU  
acquisition of 100% interest 收购全部股权 ~7~nU>Vv  
acquisition of control 取得控制权 i6X/`XW'  
acquisition of fixed assets 购置固定资产 c&0IJ7fZG  
acquisition of shell “买壳” Pi8U}lG;  
acquisition price 收购价 gpw(j0/Fs  
act of God 天灾 x(S 064  
acting partner 执事合伙人 tY[y?DJ  
active market 买卖活跃的市场;交投畅旺的市场;旺市 wh*OD  
active partner 积极参与的合伙人 q1?2 U<  
active trading 交投活跃 x7NxHTL  
actual circulation 实际流通 pM#:OlqC  
actual cost 实际成本 m7RWuI,  
actual expenditure 实际开支;实际支出 ,Y`C7Px  
actual income 实际入息;实际收入;实际收益 ?<nz2 piP,  
actual market 现货市场 |_w*:NCV5  
actual price 现货价;实际价格 @'}X&TN<a  
actual profit 实际利润 -TD6s:'  
actual quotation 实盘;实际价位;实际报价 Kjf#uU.7  
actual year basis 按实际年度计算 "\>3mVOb  
actuals 实货 nmSpNkJ5  
actuarial investigation 精算调查 }VFSF/\^  
actuarial principle 精算原则 c89RuI `B~  
actuarial report 精算师报告 Hy `r}+  
Actuarial Society of Hong Kong 香港精算学会 @EZXPU  
actuarial valuation 精算师估值 jM7}LV1Ck  
actuary 精算师 + u)'  
ad referendum agreement 暂定协议;有待覆核的协定 l|&|+u#  
ad valorem duty 从价税;按值征税 f ~Fus  
ad valorem duty system 从价税制 ^)fB "!s  
ad valorem fee 从价费 mB1)!  
ad valorem tariff 从价关税 rBny*!n  
additional allowance 额外免税额 ;l`8w3fDt  
additional amount for unexpired risk 未过期风险的额外款额 u@gYEx}  
additional assessable profit 补加应评税利润 (> 8fcQUBb  
additional assessment 补加评税 N@A#e/8  
additional commitment 额外承担 IsRsjhg8x  
additional commitment vote 额外承担拨款 @ym7hk.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Yb?#vpI  
additional dependent parent allowance 供养父母额外免税额 ,U2D &{@  
additional provision 额外拨款 \/$v@5  
additional stamp duty 附加印花税 F(XWnfUv  
additional tax 补加税罚款;补加税款 &pmJ:WO,h  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 hqBwA1](a  
adjudged bankrupt 被裁定破产 |RjjP 7  
adjudicated bankrupt 裁定破产人 \4vFEJSh  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 xeHu-J!P  
adjudication of bankruptcy 裁定破产;宣告破产 }Ns_RS$  
adjudication of insolvency 裁定无力偿还债务 db4&?55Q  
adjusted actual 经调整的实数;调整后的实数 P0z "Eq0S  
adjusted current assets 经调整的流动资产;调整后的流动资产 zc2,Mn2  
adjusted figure 经调整的数字;调整后的数额 yqBu7E$X  
adjusted liabilities 经调整的负债;调整后的负债 bX6*/N  
adjusted loss 经调整的亏损;调整后的亏损 K GI]W|T  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 b#y}VY)?  
adjusted profit 经调整的利润;调整后的利润 [2FXs52  
adjusted surplus 经调整的盈余额;调整后的盈余额 )Tb;N  
adjusted value 经调整的价值;调整后的价值 #15q`w  
adjustment 调整;修订;理算〔保险〕 [ wu%t8O2  
adjustment centre 调剂中心 %2L9kw'  
adjustment lag 调整过程的时间差距;调整时差 j2\G1@05  
adjustment mechanism 调整机制 K^> qn,]H'  
adjustment of loss 亏损调整 &G"]v]V  
adjustment process 调整过程;调整程序 XSxya .1  
adjustment range 调整幅度 1/fvk  
administered exchange rate 受管制汇率 -~-2 g  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 "Km`B1f`  
administration expenses 行政费用 K3Xy%pqR#  
administration fee 手续费;行政费 <y'ttxeS  
administration in bankruptcy 破产管理 Fj&vWj`*  
administration order 遗产管理令 %(e=Q^=  
administrator 管理人;遗产管理人 *FAg^G&1  
administrator of the estate 遗产管理人 N&ddO-r[s  
admission of debt 债项承认书 HwGtLeB"  
admission of proof 接纳债权证明 jxoEOEA  
advance 放贷款项;垫付款项;预支款项;预付款项 9z-"JnM  
advance account 暂支帐目;预付款帐户  ?Z!KV=  
advance compensation 预付补偿金 sV+>(c-$  
advance from shareholder 股东垫款 x[?_F  
advance pending reimbursement 预支以待日后付还 wXZ-%,R -D  
advanced economy 先进经济体系 ::5-UxGL<2  
advancement 预付;预付财产 P#0 _  
advances warrant 垫款令 EP8LJzd"  
advancing 贷出 J\{)qJ*jp  
adverse balance 逆差 O^<6`ku  
adverse exchange 逆汇 P9'5=e@jB  
advertisement addressed to shareholders 在报章刊登的致股东通告 @%TQ/L^|  
advice for collection 托收通知书 ECSC,oJ  
advice of drawing 提款通知书;汇票通知书 Hc+<(g   
advice of payment 付款通知 S2NsqHJr  
Advisory Committee [Securities and Futures Commission] bHMlh^{`%  
谘询委员会〔证券及期货事务监察委员会〕 49#-\=<gt  
Advisory Committee on Diversification 经济多元化谘询委员会 iKK=A.g  
affidavit 誓章;遗产申报誓章 3a5H<3w_  
affidavit of no receipt 述明无收款的誓章 dqkkA/1  
affiliate 联号;联营公司;附属公司 |/s.PNP2  
affiliated company 附属公司;联号;联营公司 8jZYy!  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 $wN.~"T  
affordability 负担能力 )N=wJN1  
African Development Bank [AfDB] 非洲开发银行 ?y '.sQ  
after-acquired property 事后取得的财产 vbFAS:Y:+  
after-hours dealing 市后交易 |'J3"am'  
after-tax profit 税后盈利;税后利润;税后溢利 i3GvTg-X  
agency agreement 代理协议 iIT<{m&`  
agency expenses 代理机构的开支 "2h#i nS  
agency fee 代理费 O3_Mrn(R  
Agency Law 《代理法》 ! of7]s  
agent 代理人;承销人 PQ[TTLG\&  
agent of company 公司代理人 K4rr.f6  
agent's fee 代理人费;经纪费 q+DH2&E'  
aggregate 总计;总数;总体数字 fg9sZ%67]\  
aggregate amount 总款额;总额 z_H2 L"Z  
aggregate assets and liabilities 总体资产与负债 2Fh_  
aggregate at constant price 按固定价格计算的总体数字 FFkG,XH  
aggregate demand 总需求 jmb\eOq+~V  
aggregate gross position 总持仓量 63f/-64?7  
aggregate limit 总限额 2ReulL8j  
aggregate of salaries tax 合计薪俸税 d}G?iX;c}  
aggregate performance 总体表现;总体业绩 U!'lc} 5  
aggregate supply 总体供应 %MIu;u FR  
aggregate surplus 总盈余 /}VQzF  
aggregate total 整体总额 she`_'?5  
aggregate value 总值;合计价值 +-Dd*yD6<  
aggregated basis 合计基准 c`>\R<Z ]  
aggregated net chargeable income 合计应课税入息实额 xvkof 'Q)  
aggregation 合并计算;合计;总和 dOhV`8l  
aggregation of incomes of husband and wife 夫妇入息合并计算 -`RJ k(  
aggregation of property 财产的总和 Y!`?q8z$G  
agio 差价;贴水 s%:fB(  
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》 y >OZ<!`  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment MPB6  
《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》 %,^7J;  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment <|8 l;  
《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》 Y}Dp{  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment DYl^6 ]  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 dbLX}>  
agreement for a settlement 授产协议 3UaP7p+d  
agreement for assignment 转让协议 j\vK`.z  
agreement for sale 售卖协议;买卖协议 daorKW4  
agreement for sale and purchase 买卖协议 =.%ZF]Oe+#  
agreement for the payment of interest 支付利息协议 1t0F J@)*  
agreement for the repayment of money 还款协议 EK'&S=]  
agreement of reinsurance 再保险协议 `~RV  
Agricultural Bank of China 中国农业银行 D6vn3*,&  
air passenger departure tax 飞机乘客离境税 7^; OjO@8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 d#*5U9\z  
airport tax 机场税 Z^|C~lp;n  
alcohol duty 酒精税 bXfOZFzq)  
alienation 让与;让渡;转让 !G,$:t1-=V  
alimony 生活费;赡养费 ^Pf&C0xXv  
All Ordinaries Index [AOI] 所有普通股指数 I>xB.$A  
all risks 全险;综合险 4"2/"D0  
All Sales Record for Stock Market 《股票市场成交报告》 <\8   
Allied Capital Resources Limited 新联财务有限公司 =oTYwU  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 U&5zs r  
allocation letter 拨款信件 SQ!lgm1bA  
allocation of fund 分配款项;预留款项 ]UI+6}r  
allocation of profit 利润分配;溢利分配 t[maUy _A  
allocation warrant 拨款令 CvW((<?  
allotment 分配;配股 +wSm6*j7=  
allotment notice 股份配售通知;配股通知  LJ))  
allotment of shares 股份分配 e.+)0)A-  
allowable 可获宽免;免税的 '2tEKVb  
allowable business loss 可扣除的营业亏损 cg.e(@(  
allowable expenses 可扣税的支出 vraU&ze\1  
allowance 免税额;津贴;备抵;准备金 q+z\Y?  
allowance for debts 债项的免税额 ;!}SgzSH}  
allowance for depreciation by wear and tear 耗损折旧免税额 S3'g(+S  
allowance for funeral expenses 殡殓费的免税额 U,M,E@  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 )eEvyU  
allowance for repairs and outgoings 修葺及支出方面的免税额 p^:Lj9Qax  
allowance to debtor 给债务人的津贴 [w/t  
alteration of capital 资本更改 s,v#lJ]d0W  
alternate trustee 候补受托人 EVL;"   
amalgamation 合并 c 2@@Rd~M  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ##_Za6/n  
ambit of charges 征税范围;收费范围 gB(W`:[  
amended valuation 经修订的估值 9O Q4\  
American Commodities Exchange 美国商品交易所 Ib\G{$r  
American Express Bank Limited 美国运通银行 WK}+f4tdW[  
American Stock Exchange 美国证券交易所 =QfKDA  
amortization 摊销 aX%Zuyny  
amount due from banks 存放银行同业的款项 hN53=X:  
amount due from banks abroad 存放海外银行同业的款项 hn|E<  
amount due from holding companies 控股公司欠款 eh>E).  
amount due from local banks 存放本港银行同业的款项 )r i3ds  
amount due to banks 银行同业的存款 713M4CtJ  
amount due to banks abroad 海外银行同业的存款 nc~d*K\!  
amount due to holding companies 控股公司存款 4sQAR6_SW~  
amount due to local banks 本港银行同业的存款 {?y7'  
amount due to outport banks 外埠银行同业的存款 +E~`H^  
amount for note issue 发行纸币的款额 Z ~9N  
amount of bond 担保契据的款额 PoJyWC  
amount of consideration 代价款额 f5 %&  
amount of contribution 供款数额 =)YYx8gR  
amount of indebtedness 负债款额 zrO|L|F&P  
amount of principal of the loan 贷款本金额 ss{=::#  
amount of rates chargeable 应征差饷数额 1^#Q/J,  
amount of share capital 股本额 t"p#ii a  
amount of sums assured 承保款额 ]M(f^   
amount of variation 变动幅度 zjS:;!8em  
amount of vote 拨款数额 cmU+VZ#pk  
amount payable 应付款额 cOZ^huK  
amount receivable 应收款额 }hitU(5t0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J\+gd%  
analysis 分析 b6Hk20+B;  
ancillary risk 附属风险 <M?#3&5A  
annual account 周年帐目;周年帐目报表;年度决算;年结 ;cn.s,  
annual accounting date 年结日期 GKhwn&qCKb  
annual allowance 每年免税额;年积金;年度津贴;年津 ^6oqq[$  
annual balance 年度余额 s~ZFVi-i  
annual disposable income 每年可动用收入 . b`P!  
annual estimates 周年预算  &n.uNe  
annual fee 年费 5{0>7c|.  
annual general meeting 周年大会 i{ @'\}{L  
annual growth rate 年增率;每年增长率 +i#sS19h  
annual long-term supplement 长期个案每年补助金 /7@2Qc2  
annual pensionable emolument 可供计算退休金的年薪 8 ysK VF  
annual report 年报 Ww&- `.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 VQ<i$ I  
annual return 周年报表;周年申报表;每年报税表格 TDE1z>h+"  
Annual Return Rules 《周年报表规则》 k3 [h'.ps  
annual review of consumer prices 每年消费物价回顾 6xIYg^  
annual roll-forward basis 逐年延展方式 w a<C*o  
annual salary 年薪 {U '&9_y  
annual statement 年度报表;年度决算表 fsc~$^.~\  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 DIp:S&q2  
annuitant 年金受益人 doO Ap9%  
annuity 年金 <lmJa#  
annuity contract 年金合约 So *Wk "  
annuity on human life 人寿年金 @1&;R  
antecedent debt 先前的债项 0o$HC86w  
ante-dated cheque 倒填日期支票 wv.Ul rpx.  
anticipated expenditure 预期开支 s]vJUC,s  
anticipated net profit 预期纯利 6a?$=y  
anticipated revenue 预期收入 `ab\i`g9  
anti-inflation measure 反通货膨胀措施 H\+c'$  
anti-inflationary stance 反通货膨胀立场 5%+bWI{w  
apparent deficit 表面赤字 T5jG IIa  
apparent financial solvency 表面偿债能力 *tM7>  
apparent partner 表面合伙人 Ru^ ONw"  
application for personal assessment 个人入息课税申请书 I/V )z9  
application of fund 资金应用 W}2 &Pax  
application to release as liquidator and to destruct the books of accounts and documents L sDzV)  
申请免除清盘人职务及毁灭帐簿与文件 )g:,_1s)|  
appointed actuary 委任精算师 EhPVK6@  
appointed auditor 委任核数师;委任审计师 .hlQ?\  
appointed trustee 委任的受托人 <S8W~ wC  
appointer 委任人 o+_/)c  
apportioned pro rata 按比例分摊 /D$+b9FR<  
apportionment 分配;分摊 k?/vy9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \*%i#]wO@  
apportionment formula 分摊方程式 :n4:@L<%H  
apportionment of estate duty 遗产税的分摊 +>:}req  
appraisal 估价;评估 J&"?m.~@  
appreciable growth 可观增长 vMX6Bg8  
appreciable impact 显着影响 dHq )vs,L  
appreciable increase 可观增长 e9`uD|KAS|  
appreciation 增值;升值 EdAR<VfleA  
appreciation against other currencies 相对其他货币升值 k g,ys4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 hHc^ZA  
appreciation tax 增值税 ( OyY_`  
appropriation 拨款;拨用;拨付 f>)Tq'  
appropriation account 拨款帐目 QPe9s[Y  
Appropriation Bill 拨款法案 ]fADaw-R  
appropriation-in-aid system 补助拨款办法 .5!sOOs$P  
approved assets 核准资产 B3>Uba*-)}  
approved basket stock 认可一篮子证券 \l]pe|0EW  
approved budget 核准预算 =,d* {m~A  
approved charitable donation 认可慈善捐款 #x5N{8  
approved charitable institution 认可慈善机构 w38c  
approved currency 核准货币;认可货币 NB3Syl8g  
approved estimates 核准预算 ~1=.?Ho  
approved estimates of expenditure 核准开支预算 ?z@v3(b[  
approved overseas insurer 核准海外保险人 wyrI8UY  
approved overseas trust company 核准海外信托公司 hD$p;LF  
approved pooled investment fund 核准汇集投资基金 rO(TG  
approved provident fund scheme 认可公积金计划 T018)WrhL  
approved provision 核准拨款 c BHL,  
approved redeemable share 核准可赎回股份 uZo`IKJ  
approved regional stock 认可地区性证券 c{,y{2c]LT  
approved retirement scheme 认可退休金计划 up &NCX  
approved subordinated loan 核准附属贷款 d{2 y/  
arbitrage 套戥;套汇;套利 c+8>EU AW  
arbitrageur 套戥者;套汇者 Oj"pj:fB  
arbitrary amount 临时款项 6MQs \J6.  
arrangement 措施;安排;协定 3|K=%jr[  
arrears 欠款 Q"_T2fl]vP  
arrears of pay 欠付薪酬 K$<`4#i  
arrears of revenue 逾期未收税款;逾期未收的帐项 5%QC ][,  
articles of association 组织章程;组织细则;组织章程细则 4+5OR&kxZ  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 hJ;f1dZ7}  
ascertainment of profit 确定利润 s!@=rq  
"Asia Clear" “亚洲结算系统” {UdcX~\~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 x&R9${e%  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 h0F0d^W.  
Asian Development Fund [ADF] 亚洲发展基金 P /c Q1  
Asian dollar bond 亚洲美元债券 Zk/' \(5  
Asian dollar market 亚洲美元市场 *(d6Z#  
Asian dollar rate 亚洲美元利率 s%N`  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Mhv1K|4s  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 rL%]S&M9  
asked price 沽盘;喊价;索价;卖方报价 rnn2u+OG   
assessable income 应评税入息 {d 1N&  
assessable loss 应评税亏损 QiTR-M2C!  
assessable profit 应评税利润 abROFI5.L  
assessable value 应评税值 $u; >hk  
assessed profit 估定利润 R3B5-^s  
assessed value 经评估价值 ~aJW"\{  
assessment 评税;评定;估价;评税单 YY#s=  
assessment number 评税编号;估价编号 - E8ntY-  
assessment of additional tax 补加税评税 5\akI\  
assessment of performance 业绩评估;实绩评价 !,Xyl} #  
Assessor 评税主任 | V.S.'  
asset price bubbles 资产价格泡沫 sf |oNOz  
asset-backed securities 具资产保证的证券 YN,y0t/cQ  
assets accretion 资产增值 vzY'+9q1.  
assets and liabilities 资产与负债 ]aC ':55(  
assets betterment statement 资产递增表;资产改进表 ,DQGv_  
assets lending 实物放款;有抵押贷款 L$Hx?^3  
assets of the company passing on the death 死者去世时转移的公司资产 z(g%ue\  
assets pledged as security for liabilities 用作负债抵押的资产 ? G$Om  
assets portfolio 资产投资组合 KInUe(g<9M  
assets price 资产价格 ^&+zA,aL,A  
assets quality 资产质素 7tpAZ<{  
assets realization 资产变现 Mx O W)$f  
assets refinancing arrangement 资产再集资安排 Ws-6W!Ib%  
assets securitization 资产证券化 @Jb@L  
assets situated outside Hong Kong 在香港以外地方的资产 Rk($lW)  
assets stripping 削减资产;拆卖资产 zmrQf/y{R  
assets value 资产值 Js\-['`  
assignee 承让人 ,wtFs!8  
assignment 转让;转让书;转让契 5^/,aI  
assignment of interest 权益转让 E4sn[DO  
assignment of letters patent and trade mark 专利证书及商标转让 J)9 AnGWe  
assignment of property 物业转让;物业转让书 pN\)(:"8v  
assignment right 转让权 9W{,=.%MX$  
assignor 转让人 CfPXn0I  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 V";mWws+?#  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 )KSisEL  
associate member 附属会员 :/o C:z\h  
associated body corporate 相联法人团体 { 1+Cw?1d  
associated company 相联公司;联属公司 2[jL^ XMM  
associated corporation 相联法团 Jj2g5={  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 2y3?!^$  
公认会计师公会〔英国〕 O&`U5w  
Association of Futures Exchange Brokers 香港期货经纪协会 x96qd%l/  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 f{)+-8  
association of underwriters 承保人组织 +7| [b  
assumption of control 接管 ]Nnxnp  
assurance 担保;保险;转易;转易书 @GN(]t&3  
assurance of interest 权益的转易 <Q2u)m'  
at 19XX price 按一九XX年价格计算 kCj`V2go  
at a discount 按赔价计算;按贴水价格计算;打折扣 iuiAK  
at a premium 按溢价计算;按升水价格计算 VZ\O9lD  
at call 通知付款;按通知 ^oS$>6|  
at constant market price 按固定市价计算 ?qju DD  
at constant price 按固定价格计算 \Dn&"YG7  
at cost 按成本计算 B4`2.yRis  
at current market price 按当时市价计算;按现时市价计算 qBT_! )h   
at current price 按当时价格计算;按现时价格计算 &MCy.(jN  
at factor cost 按要素成本计算;按生产要素成本计算 L +L 9Y}  
at money-of-the-day price 按付款当日价格计算 ;tJWOm  
at or better 按指定或较佳价位〔买卖指令〕 T"n{WmVQ  
at par 按面值计算;平价 -glugVq  
at sight 见票即付 Rw{$L~\  
at the close 按收市盘 IikG /8lP  
at the opening 按开市盘 "hL9f=w  
attestation 见证;见证条款 {DU"]c/S  
at-the-money option 平价期权 q_cC7p6t  
attorney 受权人;受托代表人 ~mtTsZc  
attornment 新拥有人承认书 ~j=xiP  
attributable profit 可归属利润 ):e+dt  
attributable share value 可归属股份价值 J!rY 6[ t  
Auckland Stock Exchange 奥克兰证券交易所 ?#d6i$  
auction 拍卖 j:7* 3@f  
auctioneer 拍卖商 9lKn% |=T  
audit 审计;核数 dVa!.q_3  
Audit Commission 审计署 DhZ:#mM{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] e"]"F{Q  
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〕 Eu|sWdmf l  
audit review 帐目审查 Yl $X3wi  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 m;dm|4L^  
audited account 审计帐目;经审计的帐目 Sa L"!uAk  
audited annual account 经审计的周年帐目 +}P%HH]E/p  
audited balance sheet 经审计的资产负债表 <"<Mbbp  
auditor 核数师;核数主任;审计师 &,J*_F<s2<  
auditor's certificate 核数师证明书;审计师证明书 M|d={o9Hp  
auditor's report 核数师报告;审计师报告 xdPcsox~  
Aussie bond 澳元债券 YQ; cJ$  
austerity budget 紧缩预算 N1%p"(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 f0vJm  
Australia All Ordinaries Index 澳洲所有普通股票指数 WP}ixcq#  
Australian Dollar [AUD] 澳元 C@1CanL@3  
Australian Options Market 澳大利亚期权市场 Q8p=!K  
Australian Securities Commission 澳洲证券事务监察委员会 m# JI!_~!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 g6WPPpqus  
Australian Stock Exchange 澳大利亚证券交易所 X2qv^G,  
Austrian Schilling [ATS] 奥地利先令 HN{zT&  
authentication 认证;鉴证 t#Th9G]1  
authority to purchase 委托购买证;委购书 te i`/  
authorization 认可;核准;授权;授权书 R~)ybf{  
authorization by direction 指示授权 c7\VTYT  
authorization by instruction 指令授权 zxkM'8JC  
authorization by warrant 令状授权 K}x_nW  
authorization of unit trust 单位信托的认可 1pK6=-3w3  
authorized agent 指定代理人 ^K+:C;Q|  
authorized capital 法定资本 Jm4#V~w  
authorized clerk 出市员 Av o|v>  
authorized dealer 认可交易商 E!zX)|Z<  
authorized financial institution 认可财务机构 yMb|I~k  
authorized fund 认可基金 e&0K;yU  
authorized fund house 获授权的基金公司;认可基金公司 ?OE#q$g  
authorized institution 认可机构 D|l,08n"?  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 r4u z} jl{  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 X1oGp+&  
authorized insurer 获授权保险人;获认可承保人 Oa! m  
authorized investment 特准投资项目 I.1D*!tz  
authorized person 获授权人 Y6A;AmM8  
authorized representative 获授权代表 t0q_>T-kt  
authorized share capital 法定股本 OiF{3ae(  
automated quotation system 自动报价系统 iwU[6A  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] =Q-k'=6\  
自动交易系统〔香港期货交易所有限公司〕 );Z]SGd  
automatic adjustment mechanism 自动调整机制 Ry?4h\UX5  
automatic adjustment system 自动调整系统  ;\qXbL7  
Automatic Clearing House 自动票据交换所 P>(P2~$Y"  
automatic exchange rates accumulation system 自动化汇率累集系统 *:g_'K"+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 VevNG *  
automatic teller machine [ATM] 自动柜员机 Fi4UaJ3K  
autopay 自动转帐 rFey4zzz  
available assets 可用资产 pLnB)z?  
available fiscal reserve 现存财政储备 *t(4 $  
available profit 可用利润 wO7t!35  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 4/'N|c.  
average 平均;平均数;海损 :'}@Al9=>  
average basic salary 平均基本薪金 'Dath>Y=  
average consumer expenditure 平均消费开支;一般消费开支 a[sKE?  
average cost 平均成本 h d2'AlB  
average cost of land production 增辟土地平均成本 yzR=A%V8A  
average daily turnover 平均每日成交额 id?"PD"%  
average daily wage rate 平均每日工资率 *)'Vvu<  
average expenditure pattern 平均开支模式 8O7Yv<  
average growth rate 平均增长率 =xL)$DTg)  
average net fixed assets 固定资产平均净值 _7"5wB?|+  
average of relatives 相对价格平均数 /aYpIMi9}  
average price 平均价格 1oty*c  
average propensity to consume 平均消费倾向;一般消费倾向 xzm@ v(  
average propensity to save 平均储蓄倾向;一般储蓄倾向 )6-9)pH@)  
average rate 平均率 [ ny6W9  
average revenue 平均收入;平均收益 "$|Zr  
average stock 平均库存;平均存货 BtsdeLj|  
average yearly rent 平均年租 AOb]qc  
avoidance of double taxation 避免双重课税 c7K!cfO:{N  
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 ~Y7dH Dn  
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