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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: b^rPw@  
A share A股;甲类股份 XO219   
abatement of tax 减税;减扣免税额 I>:M1Yc0  
ABN AMRO Bank N.V. 荷兰银行 f~t*8rG~m  
above-the-line expenditure 线上项目支出;经常预算支出 WOquG  
above-the-line receipt 线上项目收入;经常预算收入 RHeql*`  
ABSA Asia Limited 南非联合亚洲有限公司 $O=m/l $  
absolute change 绝对数值变更 ^hLAMaR  
absolute expenditure 实际开支 `O*+%/(  
absolute guideline figure 绝对准则数字 D/{hLp{  
absolute interest 绝对权益 o AvX(  
absolute order of discharge 绝对破产解除令 E7ixl~  
absolute profit margin 绝对利润幅度 U }xRvNz  
absolute value 实值;绝对值 tvavI9  
absolutely vested interest 绝对既得权益 '`^`NI`  
absorbed cost 已吸收成本;已分摊成本 iku) otUc  
absorption 吸收;分摊;合并 aO6w :IO  
absorption rate 吸收率;摊配率;分摊率 {4\(HrGNk  
ACB Finance Limited 亚洲商业财务有限公司 %i$]S`A}  
acceptable form of reciprocity 合理的互惠条件 'f]\@&Np  
acceptable rate 适当利率;适当汇率 :Fu.S1j$  
acceptance agreement 承兑协议 O\8_;Gc;  
acceptance for honour 参加承兑 WF`y j%0  
acceptor 承兑人;接受人;受票人  {|a=  
acceptor for honour 参加承兑人 .r$d 8J  
accident insurance 意外保险 &E0P`F,GQA  
Accident Insurance Association of Hong Kong 香港意外保险公会 yKgA"NaM  
accident insurance scheme 意外保险计划 |cUTP!iy  
accident year basis 意外年度基准 N"@aisi)  
accommodation 通融;贷款 yMB*/vs  
accommodation bill 通融票据;空头票据 xXQDHc -Ba  
accommodation party 汇票代发人 kg1z"EE  
account balance 帐户余额;帐户结余 @.@O#  
account book 帐簿 U TC|8  
account collected in advance 预收款项 <S <@V?h  
account current book 往来帐簿 DavpjwSn  
account of after-acquired property 事后取得的财产报告 oYI7 .w  
account of defaulter 拖欠帐目 )w=ehjV^m  
account payable 应付帐款 *\L\Bzm  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ncjtv"2R  
account receivable 应收帐款 z^'3f!:3  
account receivable report 应收帐款报表 :  *k   
account statement 结单;帐单;会计财务报表 V]&0"HX2r!  
account title 帐户名称;会计科目  ]Vuq)#  
accountant's report 会计师报告 K`Vi5hR~c  
Accountant's Report Rules 会计师报告规则 3]$qY_|7  
accounting and auditing procedure 会计与审计程序;会计与核数程序 .0}]/%al  
Accounting Arrangements 《会计安排》 tUaDwIu#  
accounting basis 会计基础 2= S;<J  
accounting by Official Receiver 破产管理署署长呈交的帐目 Db3# ;  
Accounting Circular 《会计通告》 1<IF@__  
accounting class 会计类别 3+ JkV\AF  
accounting date 记帐日期;会计结算日期 #0GvL=}k  
accounting for money 款项核算 8 6y)+h`  
Accounting Officer 会计主任 eEl}.W}  
accounting period 会计报告期;会计期 $qO%lJ:  
accounting policy 会计政策;会计方针 8A}cxk  
accounting practice 会计惯例 @|BaZq,g  
accounting principle 会计准则 Te_%r9P|2  
accounting record 会计记录 > yk2  
accounting report 会计报告 Y- esD'MD  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 VB=$D|Ll  
Accounting Society of China 中国会计学会 #6* j+SX^  
accounting statement 会计报表 %PW_v~sg  
accounting system 会计制度;会计系统 2)cq!Zv  
accounting transaction 会计事项;帐务交易 bh V.uBH  
accounting treatment 会计处理 }M*yE]LL;Z  
accounting year 会计年度 ZgarxV*  
accretion 增值;添加 3V2dN )\  
accrual 应计项目;应累算数目 D;nm~O%  
accrual basis 应计制;权责发生制 Okxuhzn>"  
accrual basis accounting 应计制会计;权责发生制会计 :rR)rj'  
accrue 应累算;应计 v!~tX*q  
accrued benefit 应累算利益 AYb-BaIc  
accrued charges 应计费用 a/p} ?!\  
accrued cumulative preference share dividend 应累算的累积优先股股息 }JPLhr|d^  
accrued expenses 应累算费用 gn,D9d+  
accrued interest payable 应付利息;应计未付利息 &BxDS .  
accrued interest receivable 应收利息;应计未收利息 kMd1)6%6A  
accrued right 累算权益 &&SA/;F  
accruing profit 应累算的利润 RKru hF  
accumulated fiscal reserve 累积财政储备 :k&R]bc9  
accumulated profit 累积利润;滚存溢利 5\S s`#g  
accumulated reserve 累积储备 ^6g^ Q*"  
accumulation of surplus income 累积收益盈余 .0 }eg$d  
acquired assets 既得资产 Q &~|P}  
acquisition 收购;购置;取得 ' m^nKG$"  
acquisition cost 购置成本 9eR4?^(3!  
acquisition expenses 购置费用 M it3q  
acquisition of 100% interest 收购全部股权 FglW|Hwy  
acquisition of control 取得控制权 .! 'SG6 q  
acquisition of fixed assets 购置固定资产 MEKsL7  
acquisition of shell “买壳” VO u/9]a  
acquisition price 收购价 ;[) O{%s  
act of God 天灾 ?E +[  
acting partner 执事合伙人 JO[7_*s  
active market 买卖活跃的市场;交投畅旺的市场;旺市 /hF@Xh%hY  
active partner 积极参与的合伙人 FqwH:Fcr:  
active trading 交投活跃 K)DpC*j  
actual circulation 实际流通 J> Z.2  
actual cost 实际成本 !pT i.3  
actual expenditure 实际开支;实际支出 @'IRh9  
actual income 实际入息;实际收入;实际收益 5TynAiSD_>  
actual market 现货市场 1|bg;X9+  
actual price 现货价;实际价格 <b>g^ `}?D  
actual profit 实际利润 + PAb+E|,  
actual quotation 实盘;实际价位;实际报价 .s-V:k5  
actual year basis 按实际年度计算 E! "N}v  
actuals 实货 lf2Q  
actuarial investigation 精算调查 <dd XvUCX  
actuarial principle 精算原则 fmgXh)=  
actuarial report 精算师报告 CqFk(Td9-D  
Actuarial Society of Hong Kong 香港精算学会 ^]n:/kZ5"[  
actuarial valuation 精算师估值 H"5=z7w  
actuary 精算师  2-$O$&s.  
ad referendum agreement 暂定协议;有待覆核的协定 X^o0t^  
ad valorem duty 从价税;按值征税 1Y+g^Z;G  
ad valorem duty system 从价税制 U,Q  
ad valorem fee 从价费 IEmjWw4  
ad valorem tariff 从价关税 0#y i5U  
additional allowance 额外免税额 &) qs0  
additional amount for unexpired risk 未过期风险的额外款额 dQljG.PiK  
additional assessable profit 补加应评税利润 m:-=K  
additional assessment 补加评税 ~CX1WPMI:  
additional commitment 额外承担 K6Z/  
additional commitment vote 额外承担拨款 0&Z+P?Wb4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 pE4yx5r5  
additional dependent parent allowance 供养父母额外免税额 h[(.  
additional provision 额外拨款 .QVN&UyZ  
additional stamp duty 附加印花税 9 `+RmX;m  
additional tax 补加税罚款;补加税款 i&m t-  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 pOq9J7BS  
adjudged bankrupt 被裁定破产 8{4SaT.-Rm  
adjudicated bankrupt 裁定破产人 P1G;JK  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 W!Fu7a  
adjudication of bankruptcy 裁定破产;宣告破产 taBCE?{  
adjudication of insolvency 裁定无力偿还债务 !-AK@`i.  
adjusted actual 经调整的实数;调整后的实数 *e,GXU@  
adjusted current assets 经调整的流动资产;调整后的流动资产 {ovW6#  
adjusted figure 经调整的数字;调整后的数额 i+@t_pxc  
adjusted liabilities 经调整的负债;调整后的负债 D;! aix3  
adjusted loss 经调整的亏损;调整后的亏损 \%/Y(YVm  
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 &"6%D|Z0  
adjusted profit 经调整的利润;调整后的利润 T|^KG<uPV!  
adjusted surplus 经调整的盈余额;调整后的盈余额 6^vz+oN  
adjusted value 经调整的价值;调整后的价值 ~{cG"  
adjustment 调整;修订;理算〔保险〕 b=PB"-  
adjustment centre 调剂中心 1ir~WFP  
adjustment lag 调整过程的时间差距;调整时差 p N+1/m,  
adjustment mechanism 调整机制 B%(-UTQf  
adjustment of loss 亏损调整 | Kw}S/F  
adjustment process 调整过程;调整程序 rO[ Zx'a  
adjustment range 调整幅度 / n@by4;W  
administered exchange rate 受管制汇率 tRYi q  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 }rA _4%  
administration expenses 行政费用 FR^(1+lx&  
administration fee 手续费;行政费 irooFR[L9  
administration in bankruptcy 破产管理 ]k)h<)nY  
administration order 遗产管理令 \Z8:^ct.P  
administrator 管理人;遗产管理人 (|dN6M-.K  
administrator of the estate 遗产管理人 HDQH7Bs  
admission of debt 债项承认书 8i~n;AhDs  
admission of proof 接纳债权证明 vYNu=vnM  
advance 放贷款项;垫付款项;预支款项;预付款项 |2!cPf^8  
advance account 暂支帐目;预付款帐户 *\#?)q  
advance compensation 预付补偿金 $:IEpV{  
advance from shareholder 股东垫款 f#3!Q!C^  
advance pending reimbursement 预支以待日后付还 m {?uR.O  
advanced economy 先进经济体系 U2CCjAgRs  
advancement 预付;预付财产 yL #2|t(  
advances warrant 垫款令 qr'P0+|~5  
advancing 贷出 v=J[p;H^H  
adverse balance 逆差 eh /QFm 4  
adverse exchange 逆汇 M/evZ?uis  
advertisement addressed to shareholders 在报章刊登的致股东通告 "JpnmE[`  
advice for collection 托收通知书 e)#f`wM  
advice of drawing 提款通知书;汇票通知书 NR.YeKsBq  
advice of payment 付款通知 q[ 5&  
Advisory Committee [Securities and Futures Commission] f9a_:]F  
谘询委员会〔证券及期货事务监察委员会〕 ><w=  
Advisory Committee on Diversification 经济多元化谘询委员会 cz;gz4d8  
affidavit 誓章;遗产申报誓章 I?X!v6  
affidavit of no receipt 述明无收款的誓章 F.$NYr/|y  
affiliate 联号;联营公司;附属公司 }%Vx2Q  
affiliated company 附属公司;联号;联营公司 RxUzJ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 <2ymfL-q  
affordability 负担能力 "yf#sEabV  
African Development Bank [AfDB] 非洲开发银行 !b{7gUjyI  
after-acquired property 事后取得的财产 &BE'~G  
after-hours dealing 市后交易 IRK(y*6  
after-tax profit 税后盈利;税后利润;税后溢利 S*'  
agency agreement 代理协议 7q@>d(xho  
agency expenses 代理机构的开支 b |JM4jgK  
agency fee 代理费 ZnZ`/zNO  
Agency Law 《代理法》 S r4/8BZ  
agent 代理人;承销人 ~L?q.*q  
agent of company 公司代理人 kpx2e2C|  
agent's fee 代理人费;经纪费 zrE Dld9  
aggregate 总计;总数;总体数字 hM[QR'\QS  
aggregate amount 总款额;总额 $;As7MI  
aggregate assets and liabilities 总体资产与负债 ^nN@@ \-5  
aggregate at constant price 按固定价格计算的总体数字 56!/E5qgW  
aggregate demand 总需求 'eg;)e:`b+  
aggregate gross position 总持仓量 \{{i:&] H  
aggregate limit 总限额 2>'/!/+R  
aggregate of salaries tax 合计薪俸税 p -wEPC0  
aggregate performance 总体表现;总体业绩 BkJNu_{m?  
aggregate supply 总体供应 0Q5fX}  
aggregate surplus 总盈余 {Ax{N  
aggregate total 整体总额 ;To][J  
aggregate value 总值;合计价值 XHYVcwmDz-  
aggregated basis 合计基准 +&qj`hA-b  
aggregated net chargeable income 合计应课税入息实额 o 4cqLM u  
aggregation 合并计算;合计;总和 ES9|eo6  
aggregation of incomes of husband and wife 夫妇入息合并计算 &vV_,$  
aggregation of property 财产的总和 "2>_eZ#b  
agio 差价;贴水 C,G$C7$%  
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》 -Ou@T#h"  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 7#9yAS+x(  
《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》 <69Uq8GI  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment by@}T@^\  
《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》 `>N_A!pr`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment .!yw@kg  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 7!jb ID~  
agreement for a settlement 授产协议 BjAmM*k  
agreement for assignment 转让协议 M'}iIO`L  
agreement for sale 售卖协议;买卖协议 3}V -'!  
agreement for sale and purchase 买卖协议 cRS2v--\-  
agreement for the payment of interest 支付利息协议 ? yek\X  
agreement for the repayment of money 还款协议 {3){f;b  
agreement of reinsurance 再保险协议 eG\`SKx_  
Agricultural Bank of China 中国农业银行 9xM7X?  
air passenger departure tax 飞机乘客离境税 /8"9 sf *  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 NTy0NH  
airport tax 机场税 i5CBLv  
alcohol duty 酒精税 5/C#*%EH'  
alienation 让与;让渡;转让 oa:30@HSb  
alimony 生活费;赡养费 ?)mM]2%%  
All Ordinaries Index [AOI] 所有普通股指数 ?n9?`8a#  
all risks 全险;综合险 K-,8~8[  
All Sales Record for Stock Market 《股票市场成交报告》 IHStN,QD  
Allied Capital Resources Limited 新联财务有限公司 \iM  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 P,ud"F=r  
allocation letter 拨款信件 <L>$Y#wU  
allocation of fund 分配款项;预留款项 L_QJS2  
allocation of profit 利润分配;溢利分配 Av"^uevfs  
allocation warrant 拨款令 $Y&rci]  
allotment 分配;配股 ht5eb"c+ 8  
allotment notice 股份配售通知;配股通知 Dfl%Knl@J  
allotment of shares 股份分配 Ln@n6*%(/  
allowable 可获宽免;免税的 &M2SqeR62;  
allowable business loss 可扣除的营业亏损 L6f$ID:  
allowable expenses 可扣税的支出 .wJv_  
allowance 免税额;津贴;备抵;准备金 RqE|h6/  
allowance for debts 债项的免税额 .E&-gXJ4  
allowance for depreciation by wear and tear 耗损折旧免税额 ?h7(,39^>  
allowance for funeral expenses 殡殓费的免税额 <imIgt|`2  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 &0*IN nlc?  
allowance for repairs and outgoings 修葺及支出方面的免税额 BZ"+ ND9m_  
allowance to debtor 给债务人的津贴 1PnWgu  
alteration of capital 资本更改 mQ qv{1  
alternate trustee 候补受托人 u!DAeE  
amalgamation 合并 6%t>T~x  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 eZk4 $y  
ambit of charges 征税范围;收费范围 ,/6 aA7(  
amended valuation 经修订的估值 UCL aCt -  
American Commodities Exchange 美国商品交易所 59Lmv &s  
American Express Bank Limited 美国运通银行 9Bw.Ih[Z  
American Stock Exchange 美国证券交易所 3|9 U`@  
amortization 摊销 #0gwN2Nv"L  
amount due from banks 存放银行同业的款项 kSq1Q#Bxq  
amount due from banks abroad 存放海外银行同业的款项 Sz#dld Mz  
amount due from holding companies 控股公司欠款 7-`iI(N<  
amount due from local banks 存放本港银行同业的款项 _5JwJcQ  
amount due to banks 银行同业的存款 i! DO  
amount due to banks abroad 海外银行同业的存款 \aB>Q"pS  
amount due to holding companies 控股公司存款 :$?^ID  
amount due to local banks 本港银行同业的存款 v5`Q7ZZ  
amount due to outport banks 外埠银行同业的存款 ZA Xw=O5  
amount for note issue 发行纸币的款额 /R!/)sg  
amount of bond 担保契据的款额 G~fM!F0   
amount of consideration 代价款额 uIb,n5  
amount of contribution 供款数额 M qG`P  
amount of indebtedness 负债款额 +ew9%={zB  
amount of principal of the loan 贷款本金额 Ql.abU  
amount of rates chargeable 应征差饷数额 ^;gwD4(hs  
amount of share capital 股本额 M8}t`q[-&  
amount of sums assured 承保款额 TX7]$Wj  
amount of variation 变动幅度 M->$ 'Zgh`  
amount of vote 拨款数额 j& ~`wGM  
amount payable 应付款额 6|AD]/t^K  
amount receivable 应收款额 M^3pJ=;5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qt{{q  
analysis 分析 RJO40&Z<Z  
ancillary risk 附属风险 v cZg3:j  
annual account 周年帐目;周年帐目报表;年度决算;年结 :UDT! 5FNO  
annual accounting date 年结日期 B`i 5lD  
annual allowance 每年免税额;年积金;年度津贴;年津 q#!]5  
annual balance 年度余额 k7\ ,N o}  
annual disposable income 每年可动用收入 @$ggPrs  
annual estimates 周年预算 *oca   
annual fee 年费 "Acc]CqH*  
annual general meeting 周年大会 LCf)b>C*  
annual growth rate 年增率;每年增长率 /swNhDQ"o  
annual long-term supplement 长期个案每年补助金 8fX<,*#I  
annual pensionable emolument 可供计算退休金的年薪 ?OFl9%\ V  
annual report 年报 =vc8u&L2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !=yNj6_f  
annual return 周年报表;周年申报表;每年报税表格 4A@77#:J5  
Annual Return Rules 《周年报表规则》 % XS2 ;V  
annual review of consumer prices 每年消费物价回顾 !&b wFO>P  
annual roll-forward basis 逐年延展方式 ()+PP}:$A  
annual salary 年薪 'g7eN@Wh.z  
annual statement 年度报表;年度决算表 b w2KD7  
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 bJ#]Xm(]D  
annuitant 年金受益人 k}h\RCy%f  
annuity 年金 k;W`6:Kjp  
annuity contract 年金合约 ;R x Rap  
annuity on human life 人寿年金 r}]%(D](v  
antecedent debt 先前的债项 ? j8S.d~  
ante-dated cheque 倒填日期支票 *%,{<C,Y  
anticipated expenditure 预期开支 z6+D=<  
anticipated net profit 预期纯利 gV\{Qoj  
anticipated revenue 预期收入 Yl#|+xYA5[  
anti-inflation measure 反通货膨胀措施 H:jx_  
anti-inflationary stance 反通货膨胀立场 4UV<Q*B\F  
apparent deficit 表面赤字 p3R: 3E6p  
apparent financial solvency 表面偿债能力 %zCV>D  
apparent partner 表面合伙人 eG05}  
application for personal assessment 个人入息课税申请书 isiehKkD  
application of fund 资金应用 zIE{U  
application to release as liquidator and to destruct the books of accounts and documents TC$)::C1  
申请免除清盘人职务及毁灭帐簿与文件 U'K{>"~1a  
appointed actuary 委任精算师 !CO1I-yL  
appointed auditor 委任核数师;委任审计师 HX&G  k  
appointed trustee 委任的受托人 n^P~]1i   
appointer 委任人 zXRq) ;s  
apportioned pro rata 按比例分摊 pi|P&?yw  
apportionment 分配;分摊 /suW{8A(E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 eKw!%97>  
apportionment formula 分摊方程式 rrL gBeQa  
apportionment of estate duty 遗产税的分摊 Un[ 0or  
appraisal 估价;评估 9KgGK cy%  
appreciable growth 可观增长 Gi=s|vt  
appreciable impact 显着影响 Jv+N/+M47  
appreciable increase 可观增长 yy*8Aw}  
appreciation 增值;升值 jFr[T  
appreciation against other currencies 相对其他货币升值 d%wy@h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 bh&Wy<Y  
appreciation tax 增值税 8M,AFZ>F  
appropriation 拨款;拨用;拨付 _b)=ERBbCo  
appropriation account 拨款帐目 *`g'*R  
Appropriation Bill 拨款法案 {#o0vWS>  
appropriation-in-aid system 补助拨款办法 RL|d-A+;  
approved assets 核准资产 do$+ Eh  
approved basket stock 认可一篮子证券 v+b#8  
approved budget 核准预算 ]QbT%0  
approved charitable donation 认可慈善捐款 R5KOai!  
approved charitable institution 认可慈善机构 "xK#%eJjWd  
approved currency 核准货币;认可货币 :fx^{N!T  
approved estimates 核准预算 >L_nu.x  
approved estimates of expenditure 核准开支预算 8uq`^l%KkZ  
approved overseas insurer 核准海外保险人 W7PL]5y&  
approved overseas trust company 核准海外信托公司 ah9P C7[  
approved pooled investment fund 核准汇集投资基金 uihU)]+@t/  
approved provident fund scheme 认可公积金计划 uZ/XI {/  
approved provision 核准拨款 g;n6hXq4  
approved redeemable share 核准可赎回股份 V }?MP-.c  
approved regional stock 认可地区性证券 rT mVHt  
approved retirement scheme 认可退休金计划 (Q4hm]<  
approved subordinated loan 核准附属贷款 XGCjB{IV  
arbitrage 套戥;套汇;套利 "!F%X%/  
arbitrageur 套戥者;套汇者 818,E  
arbitrary amount 临时款项 RNMd,?dj  
arrangement 措施;安排;协定 SE7mn6,%\  
arrears 欠款 bMp[:dw`y  
arrears of pay 欠付薪酬 i] I{7k  
arrears of revenue 逾期未收税款;逾期未收的帐项 P1u(0t  
articles of association 组织章程;组织细则;组织章程细则 : FN-.1C  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ;.'\8!j  
ascertainment of profit 确定利润 `:>N.9'o  
"Asia Clear" “亚洲结算系统” A6Vb'Gqv{  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 S8Ec.]T   
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9(AY7]6  
Asian Development Fund [ADF] 亚洲发展基金 `Hp=1a  
Asian dollar bond 亚洲美元债券 p`I[3/$3  
Asian dollar market 亚洲美元市场 m*f"Y"B.1I  
Asian dollar rate 亚洲美元利率 =euMOs  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 .X](B~\!  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 6a!b20IZh  
asked price 沽盘;喊价;索价;卖方报价 V<&^zIJUR  
assessable income 应评税入息 ARd*c?Om  
assessable loss 应评税亏损 nd #owjB  
assessable profit 应评税利润 WM8])}<L  
assessable value 应评税值 dMlJ2\ ]u  
assessed profit 估定利润 &)ED||r,  
assessed value 经评估价值 E gD$A!6N8  
assessment 评税;评定;估价;评税单 F>lM[Lu#  
assessment number 评税编号;估价编号 :6[G;F7s  
assessment of additional tax 补加税评税 9pMXjsE   
assessment of performance 业绩评估;实绩评价 pAtt=R,Ht  
Assessor 评税主任 ]*]#I?&'Hx  
asset price bubbles 资产价格泡沫 zc.r&(d  
asset-backed securities 具资产保证的证券 8quH#IhB  
assets accretion 资产增值 ZTg[}+0e  
assets and liabilities 资产与负债 ?[!_f$50]P  
assets betterment statement 资产递增表;资产改进表 y)K!l :X  
assets lending 实物放款;有抵押贷款 -SlAt$IJ  
assets of the company passing on the death 死者去世时转移的公司资产 P|tNmv[;  
assets pledged as security for liabilities 用作负债抵押的资产 3'z L,WW  
assets portfolio 资产投资组合 nIEIb.-  
assets price 资产价格 !~_6S*~  
assets quality 资产质素 HrS-o=  
assets realization 资产变现 Min {&?a  
assets refinancing arrangement 资产再集资安排 I1 +A$<Fa  
assets securitization 资产证券化 #\ l#f8(l  
assets situated outside Hong Kong 在香港以外地方的资产 &\iMIJ-  
assets stripping 削减资产;拆卖资产 C1w6[f1+  
assets value 资产值 K +l-A>Ic  
assignee 承让人 W!R7D%nX  
assignment 转让;转让书;转让契 .$U=ng j\t  
assignment of interest 权益转让 Sah!|9  
assignment of letters patent and trade mark 专利证书及商标转让 h )% e  
assignment of property 物业转让;物业转让书 P/,ezVb=  
assignment right 转让权 FG5YZrONx  
assignor 转让人 oEJxey]B7  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 O^DLp/vM  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 |<2<`3  
associate member 附属会员 J;S Z"I'  
associated body corporate 相联法人团体 t3<HE_B|  
associated company 相联公司;联属公司 kk$D:UQX  
associated corporation 相联法团 )u=46EU_  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] U&o ~U] rm  
公认会计师公会〔英国〕 hH]oJ}H \  
Association of Futures Exchange Brokers 香港期货经纪协会 t;b1<TLn0  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5;CqGzgoP  
association of underwriters 承保人组织 >>T,M@s-:  
assumption of control 接管 #Fckev4  
assurance 担保;保险;转易;转易书 B,4 3b O  
assurance of interest 权益的转易 ,E &W{b  
at 19XX price 按一九XX年价格计算 PnJA'@x  
at a discount 按赔价计算;按贴水价格计算;打折扣 lGXr-K?+Y  
at a premium 按溢价计算;按升水价格计算 f3SAK!V+s  
at call 通知付款;按通知 8E|FFHNK<2  
at constant market price 按固定市价计算 Bp/ k{7  
at constant price 按固定价格计算 TeHxqWx  
at cost 按成本计算 4hWFgk  
at current market price 按当时市价计算;按现时市价计算 TUX:[1~Nf[  
at current price 按当时价格计算;按现时价格计算 "P!zu(h4  
at factor cost 按要素成本计算;按生产要素成本计算 ekCt1^5Y  
at money-of-the-day price 按付款当日价格计算 &\W5|*`x-  
at or better 按指定或较佳价位〔买卖指令〕 YDaGr6y4i  
at par 按面值计算;平价 gJg%3K~,  
at sight 见票即付 $xK(bc'{  
at the close 按收市盘 ,GMuq_H  
at the opening 按开市盘 50^CILKo7  
attestation 见证;见证条款 A"wso[{  
at-the-money option 平价期权 SN5Z@kK  
attorney 受权人;受托代表人 *qKf!&  
attornment 新拥有人承认书 RPZ -  
attributable profit 可归属利润 q@d6P~[-gj  
attributable share value 可归属股份价值 :MILOwF  
Auckland Stock Exchange 奥克兰证券交易所 6.M!WK{+  
auction 拍卖 v M $Tn  
auctioneer 拍卖商 2>vn'sXdj  
audit 审计;核数 B&sa|'0U  
Audit Commission 审计署 9=9R"X>L  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] LDbo=w  
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〕 OyATb{`'  
audit review 帐目审查 yJ2A!id  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ,ik\MSS  
audited account 审计帐目;经审计的帐目 s@K #M  
audited annual account 经审计的周年帐目 RJE<1!{  
audited balance sheet 经审计的资产负债表 :9W)CwZ)V  
auditor 核数师;核数主任;审计师 W:1GY#Pe  
auditor's certificate 核数师证明书;审计师证明书 :o_6  
auditor's report 核数师报告;审计师报告 ~-BIU Z;  
Aussie bond 澳元债券 r1zuc:W 1  
austerity budget 紧缩预算  V/t-  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 *?!A  
Australia All Ordinaries Index 澳洲所有普通股票指数 6D29s]h2  
Australian Dollar [AUD] 澳元 puK /;nns  
Australian Options Market 澳大利亚期权市场 0kL tL!3  
Australian Securities Commission 澳洲证券事务监察委员会 #IxCI)!I{[  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 $`txU5#vs  
Australian Stock Exchange 澳大利亚证券交易所 [p96H)8YU  
Austrian Schilling [ATS] 奥地利先令 }^ZPah  
authentication 认证;鉴证 2rqYm6  
authority to purchase 委托购买证;委购书 84y#L[  
authorization 认可;核准;授权;授权书 2^fSC`!  
authorization by direction 指示授权 u<nPJeE  
authorization by instruction 指令授权 p 4Y 2AQ9  
authorization by warrant 令状授权 to3D#9Ep  
authorization of unit trust 单位信托的认可 c59l/qoz  
authorized agent 指定代理人 d~w}{LR[1  
authorized capital 法定资本 vL Qh r&I  
authorized clerk 出市员 J-Wphc!m  
authorized dealer 认可交易商 3ms{gZbw  
authorized financial institution 认可财务机构 AjMx\'(C  
authorized fund 认可基金 xmwH~UWp  
authorized fund house 获授权的基金公司;认可基金公司 IfpFsq:  
authorized institution 认可机构 K Z Q `  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?OdJ t  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 8EAkM*D w  
authorized insurer 获授权保险人;获认可承保人 ?Q/9aqHe;  
authorized investment 特准投资项目 "%)^:('Ki  
authorized person 获授权人 [ FNA:  
authorized representative 获授权代表 =xPBolxm5U  
authorized share capital 法定股本 Y 9~z7  
automated quotation system 自动报价系统 b;$j h   
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &&($LnyA]  
自动交易系统〔香港期货交易所有限公司〕 `KJ BQK  
automatic adjustment mechanism 自动调整机制 v1~`76^  
automatic adjustment system 自动调整系统 v`9n'+h-c6  
Automatic Clearing House 自动票据交换所 <rFKJ^B  
automatic exchange rates accumulation system 自动化汇率累集系统 r?wE;gH  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -,} ppTG  
automatic teller machine [ATM] 自动柜员机 'E~[I"0  
autopay 自动转帐 a[Oi  
available assets 可用资产 \7A6+[ `fa  
available fiscal reserve 现存财政储备 roE*8:Y  
available profit 可用利润 AE&IN.-  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 }|4dEao\  
average 平均;平均数;海损 jl~?I*Gr  
average basic salary 平均基本薪金 &ajpD sz;  
average consumer expenditure 平均消费开支;一般消费开支 zIgD R  
average cost 平均成本 J(%kcueb  
average cost of land production 增辟土地平均成本 |T^c(RpOE  
average daily turnover 平均每日成交额 *8j2iu-|  
average daily wage rate 平均每日工资率 P]||Xbbp  
average expenditure pattern 平均开支模式 X00!@ ^g  
average growth rate 平均增长率 w|WehNGr  
average net fixed assets 固定资产平均净值 8Qi@z Jq,  
average of relatives 相对价格平均数 x@480r  
average price 平均价格 ]BBL=$*  
average propensity to consume 平均消费倾向;一般消费倾向 1U;p+k5c  
average propensity to save 平均储蓄倾向;一般储蓄倾向  d`&F  
average rate 平均率 ,MdK "Qa>  
average revenue 平均收入;平均收益 ET}Dh3A  
average stock 平均库存;平均存货 Irnfr\l.  
average yearly rent 平均年租 i-_ * 5%A  
avoidance of double taxation 避免双重课税 _T[m YY  
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 B M$+r(#t  
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