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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: 5M9o(Z\AF  
A share A股;甲类股份 tUZfQ  
abatement of tax 减税;减扣免税额 0FH.=   
ABN AMRO Bank N.V. 荷兰银行 hP{+`\&<f  
above-the-line expenditure 线上项目支出;经常预算支出 k,'MmAz  
above-the-line receipt 线上项目收入;经常预算收入 <\uDtbK  
ABSA Asia Limited 南非联合亚洲有限公司 S&y${f  
absolute change 绝对数值变更 /qwY/^  
absolute expenditure 实际开支 !mWm@ }Ujg  
absolute guideline figure 绝对准则数字 _<2{8>EVf  
absolute interest 绝对权益 AB0}6g^O  
absolute order of discharge 绝对破产解除令 ~.J*_0~Ze  
absolute profit margin 绝对利润幅度 6vTnm4  
absolute value 实值;绝对值 gaNe\  
absolutely vested interest 绝对既得权益 8 "NPj0  
absorbed cost 已吸收成本;已分摊成本 +t*I{X(  
absorption 吸收;分摊;合并 uit.r^8l  
absorption rate 吸收率;摊配率;分摊率 3?`TEw~'  
ACB Finance Limited 亚洲商业财务有限公司 IY[qWs  
acceptable form of reciprocity 合理的互惠条件 "Xwsu8~  
acceptable rate 适当利率;适当汇率 G(shZ=fq  
acceptance agreement 承兑协议 3G 5xIr6   
acceptance for honour 参加承兑 (RrC<5"  
acceptor 承兑人;接受人;受票人 D+ .vg?8  
acceptor for honour 参加承兑人 5]CaWFSmT  
accident insurance 意外保险 3LJ\y  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?G7*^y&Q  
accident insurance scheme 意外保险计划 @c"s6h&  
accident year basis 意外年度基准 c;(Fz^&_  
accommodation 通融;贷款 $%ND5uK  
accommodation bill 通融票据;空头票据 vA Z kT"  
accommodation party 汇票代发人 @].!}tz  
account balance 帐户余额;帐户结余 @p/"]zf  
account book 帐簿 k#~oagW_Gw  
account collected in advance 预收款项 AY"wEyNU  
account current book 往来帐簿 sUR5Q/Q  
account of after-acquired property 事后取得的财产报告 FqGMHM\J  
account of defaulter 拖欠帐目 )MTf  
account payable 应付帐款 yP} |8x  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 _ MB/p  
account receivable 应收帐款 kef% 5B  
account receivable report 应收帐款报表 0 |?N  
account statement 结单;帐单;会计财务报表 0wSy[z4V  
account title 帐户名称;会计科目 'qde#[VB  
accountant's report 会计师报告 %[~g84@  
Accountant's Report Rules 会计师报告规则 -vc$I=b;  
accounting and auditing procedure 会计与审计程序;会计与核数程序 = \oW {?  
Accounting Arrangements 《会计安排》 9C Ki$L  
accounting basis 会计基础 *qLk'<  
accounting by Official Receiver 破产管理署署长呈交的帐目 7F]Hq  
Accounting Circular 《会计通告》 -#G>`T~  
accounting class 会计类别 cBOK@\x:Wi  
accounting date 记帐日期;会计结算日期 20haA0s  
accounting for money 款项核算 vF~q".imC  
Accounting Officer 会计主任 9&Y|,&W  
accounting period 会计报告期;会计期 .V}bfd[k$  
accounting policy 会计政策;会计方针 a+O?bO  
accounting practice 会计惯例 Pf?&ys6  
accounting principle 会计准则 >o`+j$j  
accounting record 会计记录 e0ni  
accounting report 会计报告 zLg$|@E&  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (~5]1S}F  
Accounting Society of China 中国会计学会 & @_PY  
accounting statement 会计报表 ySDo(EI4  
accounting system 会计制度;会计系统 ei=u$S.  
accounting transaction 会计事项;帐务交易 *> Be w  
accounting treatment 会计处理 #D?w,<_8,  
accounting year 会计年度 8r@GoG>  
accretion 增值;添加 ZWjje6  
accrual 应计项目;应累算数目 Bf+~&I#E  
accrual basis 应计制;权责发生制 6CGk*s  
accrual basis accounting 应计制会计;权责发生制会计 3fZoF`<a  
accrue 应累算;应计 S5Pn6'w  
accrued benefit 应累算利益 y@2"[fo3~  
accrued charges 应计费用 %1{O  
accrued cumulative preference share dividend 应累算的累积优先股股息 ''!j:49  
accrued expenses 应累算费用 hB aG*J{  
accrued interest payable 应付利息;应计未付利息 {-]K!tWda  
accrued interest receivable 应收利息;应计未收利息 ;p <BiC$b  
accrued right 累算权益 iyUnxqP  
accruing profit 应累算的利润 ,+C?UW  
accumulated fiscal reserve 累积财政储备 w}(pc }^U  
accumulated profit 累积利润;滚存溢利 =,qY\@fq  
accumulated reserve 累积储备 <pKOFN%m  
accumulation of surplus income 累积收益盈余 -'WR9M?fq  
acquired assets 既得资产 >XRf= :3  
acquisition 收购;购置;取得 e.XD5~Ax  
acquisition cost 购置成本 H.]<f vP  
acquisition expenses 购置费用 \LQZoD?W  
acquisition of 100% interest 收购全部股权 %Q.M& U  
acquisition of control 取得控制权 RF -c`C  
acquisition of fixed assets 购置固定资产 /n$R-Q  
acquisition of shell “买壳” P%Q'w  
acquisition price 收购价 t.O~RE  
act of God 天灾 7 TM-uA$  
acting partner 执事合伙人 k$#1T +(G  
active market 买卖活跃的市场;交投畅旺的市场;旺市 [ z/G  
active partner 积极参与的合伙人 #u\~AO?h  
active trading 交投活跃 z-"P raP  
actual circulation 实际流通 v"%>ms"n  
actual cost 实际成本 r9b(d]  
actual expenditure 实际开支;实际支出 k!$$ *a*  
actual income 实际入息;实际收入;实际收益  Yy`A0v  
actual market 现货市场 `jhbKgR[  
actual price 现货价;实际价格 ~+Cl9:4T  
actual profit 实际利润 rTJqw@]#WH  
actual quotation 实盘;实际价位;实际报价 H+gB|  
actual year basis 按实际年度计算 T-7( 3#&  
actuals 实货 k{lXK\zN  
actuarial investigation 精算调查 3KkJQ5a  
actuarial principle 精算原则 R `ob;>[Q  
actuarial report 精算师报告 /S^>06{-+  
Actuarial Society of Hong Kong 香港精算学会 |\| v%`r2  
actuarial valuation 精算师估值 R{aqn0M  
actuary 精算师 0A8G8^T  
ad referendum agreement 暂定协议;有待覆核的协定 $DnJ/hg;qD  
ad valorem duty 从价税;按值征税 !B9 Yw/Ba  
ad valorem duty system 从价税制 H ]](xYy.  
ad valorem fee 从价费 9q&~!>lt  
ad valorem tariff 从价关税 gF2 93Ez  
additional allowance 额外免税额 q%]5/.J  
additional amount for unexpired risk 未过期风险的额外款额 e~,+rM  
additional assessable profit 补加应评税利润 V!TGFo}  
additional assessment 补加评税 opzlh@R 3  
additional commitment 额外承担 _o+OkvhU  
additional commitment vote 额外承担拨款 8)Vl2z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 qAlX#]  
additional dependent parent allowance 供养父母额外免税额 3Y +;8ld  
additional provision 额外拨款 -sDl[  
additional stamp duty 附加印花税 gdyWuOxa|  
additional tax 补加税罚款;补加税款 Zm6jF  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 'r-B%D=  
adjudged bankrupt 被裁定破产 43,*.1;sz  
adjudicated bankrupt 裁定破产人 el<[Ng[  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 +J A\by  
adjudication of bankruptcy 裁定破产;宣告破产 XC}2GHO<  
adjudication of insolvency 裁定无力偿还债务 30sA\TZ  
adjusted actual 经调整的实数;调整后的实数 AxO.adQE%  
adjusted current assets 经调整的流动资产;调整后的流动资产 qzZ;{>_f  
adjusted figure 经调整的数字;调整后的数额 oGbh *  
adjusted liabilities 经调整的负债;调整后的负债 "dYT>w  
adjusted loss 经调整的亏损;调整后的亏损 YETGq-  
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 dEX67rUj;  
adjusted profit 经调整的利润;调整后的利润 }y(cv}8Y  
adjusted surplus 经调整的盈余额;调整后的盈余额 KxFA@3  
adjusted value 经调整的价值;调整后的价值 p-!/p#  
adjustment 调整;修订;理算〔保险〕 )lUocm  
adjustment centre 调剂中心 q8R,#\T*  
adjustment lag 调整过程的时间差距;调整时差 'fzJw  
adjustment mechanism 调整机制 zpNt[F?~1  
adjustment of loss 亏损调整 ]'>jw#|h  
adjustment process 调整过程;调整程序 Go]y{9+(7  
adjustment range 调整幅度 {aopGu?i  
administered exchange rate 受管制汇率 W55kR.X6M  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 &a\G,Ma  
administration expenses 行政费用 :Z83*SPc  
administration fee 手续费;行政费 ye}86{l  
administration in bankruptcy 破产管理 R.GDCGAL  
administration order 遗产管理令 c% ?@3d  
administrator 管理人;遗产管理人 bpDlFa  
administrator of the estate 遗产管理人 3lS1WA   
admission of debt 债项承认书 ;xai JJK{  
admission of proof 接纳债权证明 FysIN~  
advance 放贷款项;垫付款项;预支款项;预付款项 Gsm.a  
advance account 暂支帐目;预付款帐户 u:wf :^  
advance compensation 预付补偿金 IRv/[|"L  
advance from shareholder 股东垫款 XN3'k[  
advance pending reimbursement 预支以待日后付还 -xyY6bxL  
advanced economy 先进经济体系 HA&hu /mw_  
advancement 预付;预付财产 9El{>&Fs4  
advances warrant 垫款令 D_`~$QB`,  
advancing 贷出 $o)}@TC  
adverse balance 逆差 $L]M3$\9  
adverse exchange 逆汇 YWk+}y}^d  
advertisement addressed to shareholders 在报章刊登的致股东通告 mMCd   
advice for collection 托收通知书 f|j<Mj+\  
advice of drawing 提款通知书;汇票通知书 6"r _Y7%  
advice of payment 付款通知 1k$5'^]^9]  
Advisory Committee [Securities and Futures Commission] (H]NL   
谘询委员会〔证券及期货事务监察委员会〕 UdpuQzV<4`  
Advisory Committee on Diversification 经济多元化谘询委员会 h`p=~u +  
affidavit 誓章;遗产申报誓章 ? Z2`f6;W4  
affidavit of no receipt 述明无收款的誓章 .rlLt5b%  
affiliate 联号;联营公司;附属公司 . lSoC`HE  
affiliated company 附属公司;联号;联营公司 .[?2_e#9%  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 od&wfwk(  
affordability 负担能力 %."w]fy>P  
African Development Bank [AfDB] 非洲开发银行 @)ls+}=Y  
after-acquired property 事后取得的财产 ~*tn|?%  
after-hours dealing 市后交易 | `?J2WGe  
after-tax profit 税后盈利;税后利润;税后溢利 sP>-k7K.  
agency agreement 代理协议 9!dG Xq  
agency expenses 代理机构的开支 M~.1:%khM  
agency fee 代理费 .W\x{h  
Agency Law 《代理法》 *3fhVl=8^*  
agent 代理人;承销人 a3Xd~Qs  
agent of company 公司代理人 .kfx\,lgm  
agent's fee 代理人费;经纪费 xd+aO=)Td  
aggregate 总计;总数;总体数字 ~bw=;xF{3  
aggregate amount 总款额;总额 }Am5b@g"$Y  
aggregate assets and liabilities 总体资产与负债 Fj`K$K?  
aggregate at constant price 按固定价格计算的总体数字 }E&:  
aggregate demand 总需求 4(`U]dNcs  
aggregate gross position 总持仓量 l,UOP[j  
aggregate limit 总限额 MIqH%W.r u  
aggregate of salaries tax 合计薪俸税 nPjK=o`KR  
aggregate performance 总体表现;总体业绩 /^WOrMR  
aggregate supply 总体供应 \0FwxsL  
aggregate surplus 总盈余 #[Rs&$vQm  
aggregate total 整体总额 64Tb,AL_  
aggregate value 总值;合计价值 @yF >=5z:  
aggregated basis 合计基准 w,OPM}) il  
aggregated net chargeable income 合计应课税入息实额 7ab'q&Y[  
aggregation 合并计算;合计;总和 AN)r(86L  
aggregation of incomes of husband and wife 夫妇入息合并计算 ^AoX|R[1%  
aggregation of property 财产的总和 equi26jhr  
agio 差价;贴水 `w)yR>lqh  
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》 G\~?.s|^  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 4,BJK`{  
《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》 XR$i:kL,,  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment /bLL!nD=^  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 l9 &L$,=  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Y3SV6""y/  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;s+3 #Py  
agreement for a settlement 授产协议 {Ia$!q)  
agreement for assignment 转让协议 A.~wgJDO  
agreement for sale 售卖协议;买卖协议 bEmzigN[  
agreement for sale and purchase 买卖协议 /L./-92NH4  
agreement for the payment of interest 支付利息协议 [I7=]X  
agreement for the repayment of money 还款协议 sj6LrE=1  
agreement of reinsurance 再保险协议 ^ ~dC&!D  
Agricultural Bank of China 中国农业银行 QvJ29  
air passenger departure tax 飞机乘客离境税  pQ7<\8s*  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 uavyms^  
airport tax 机场税 ,R=$ qi|  
alcohol duty 酒精税 _9?v?mL5;  
alienation 让与;让渡;转让 Zqb*-1Qw"*  
alimony 生活费;赡养费 o'8%5 M@  
All Ordinaries Index [AOI] 所有普通股指数 /)<kG(Z  
all risks 全险;综合险 }ktK*4<k  
All Sales Record for Stock Market 《股票市场成交报告》 t3=K>Y@w  
Allied Capital Resources Limited 新联财务有限公司 +-|}<mq  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 s +E4AG1r  
allocation letter 拨款信件 p(9[*0.};  
allocation of fund 分配款项;预留款项 ({D>(xN   
allocation of profit 利润分配;溢利分配 _,igN>  
allocation warrant 拨款令 U8@P/Z9  
allotment 分配;配股 8G3.bi'q   
allotment notice 股份配售通知;配股通知 C 'S_M@I=  
allotment of shares 股份分配 }vg|05L  
allowable 可获宽免;免税的 XXeDOrb  
allowable business loss 可扣除的营业亏损 ]cW Q9  
allowable expenses 可扣税的支出 YdUcO.V  
allowance 免税额;津贴;备抵;准备金 K cW 5  
allowance for debts 债项的免税额 q Oa*JA`  
allowance for depreciation by wear and tear 耗损折旧免税额 `G=+qti  
allowance for funeral expenses 殡殓费的免税额 :^FH.6}x  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 nP|ah~ q  
allowance for repairs and outgoings 修葺及支出方面的免税额 WcpH= "vm  
allowance to debtor 给债务人的津贴 735l&(3A\  
alteration of capital 资本更改 @X=sfygk  
alternate trustee 候补受托人 Z Z c^~  
amalgamation 合并 `S4G+j>u6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }iLi5Qkx  
ambit of charges 征税范围;收费范围 =\\rk,F  
amended valuation 经修订的估值 *z_`$Y  
American Commodities Exchange 美国商品交易所 Yq:/dpA_  
American Express Bank Limited 美国运通银行 $_e{Zv[  
American Stock Exchange 美国证券交易所 uzLm TmM+  
amortization 摊销 jaMpi^C  
amount due from banks 存放银行同业的款项 S&;)F|-q  
amount due from banks abroad 存放海外银行同业的款项 M. _5mZ{  
amount due from holding companies 控股公司欠款 >y!O_@>z  
amount due from local banks 存放本港银行同业的款项 G=C2l# Ae!  
amount due to banks 银行同业的存款 TGjxy1A  
amount due to banks abroad 海外银行同业的存款 ETR7% 0$r  
amount due to holding companies 控股公司存款 `iEYq0}  
amount due to local banks 本港银行同业的存款 YfNN&G4_  
amount due to outport banks 外埠银行同业的存款 9<"F3F0|  
amount for note issue 发行纸币的款额 )0Vj\>  
amount of bond 担保契据的款额 ?q0a^c?A^  
amount of consideration 代价款额 8 -w|~y';  
amount of contribution 供款数额 *Tmqs@L  
amount of indebtedness 负债款额 gLx?0eBBA  
amount of principal of the loan 贷款本金额 T>&dPVmG,  
amount of rates chargeable 应征差饷数额 u!fZ>kS  
amount of share capital 股本额 6.a>7-K}%  
amount of sums assured 承保款额 ^{NN-  
amount of variation 变动幅度 {3!A \OR  
amount of vote 拨款数额 &?']EcU5h9  
amount payable 应付款额 w[G-=>;  
amount receivable 应收款额 CI+liH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d[E= HN  
analysis 分析 }R:oWR  
ancillary risk 附属风险 `[ZA#8Ma  
annual account 周年帐目;周年帐目报表;年度决算;年结 [G[{?{  
annual accounting date 年结日期 BL%&n*&  
annual allowance 每年免税额;年积金;年度津贴;年津 715J1~aRNr  
annual balance 年度余额 |@?='E?h  
annual disposable income 每年可动用收入 kpk ^Uw%f  
annual estimates 周年预算 FE#| 5;q.  
annual fee 年费 WJ 'lYl0+7  
annual general meeting 周年大会 ]]5(:>l  
annual growth rate 年增率;每年增长率 F'_z$,X6  
annual long-term supplement 长期个案每年补助金 .li)k[] ts  
annual pensionable emolument 可供计算退休金的年薪 #X6=`Xe#  
annual report 年报 m5hu;>gt  
Annual Report on the Consumer Price Index 《消费物价指数年报》 EAF\ 7J*  
annual return 周年报表;周年申报表;每年报税表格 z,VXH ?.Zo  
Annual Return Rules 《周年报表规则》 77 ?TRC  
annual review of consumer prices 每年消费物价回顾 sr~VvciIy  
annual roll-forward basis 逐年延展方式 `2xt%kC  
annual salary 年薪 z3w;W{2Q;V  
annual statement 年度报表;年度决算表 Gr3 q  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 c|4_nT 2  
annuitant 年金受益人 ](IOn:MuDE  
annuity 年金 #!rH}A>n+  
annuity contract 年金合约 |6`7kb;p  
annuity on human life 人寿年金 h5^We"}+  
antecedent debt 先前的债项 Q"qJ0f)  
ante-dated cheque 倒填日期支票 d 5h x%M  
anticipated expenditure 预期开支 D9n+eZ  
anticipated net profit 预期纯利 LD,T$"  
anticipated revenue 预期收入 A\ tBmL_s  
anti-inflation measure 反通货膨胀措施 \;"S>dg  
anti-inflationary stance 反通货膨胀立场 m^^#3*qa  
apparent deficit 表面赤字 C{6m?6  
apparent financial solvency 表面偿债能力 swhtlc@@  
apparent partner 表面合伙人 CT|H1Ry2T  
application for personal assessment 个人入息课税申请书 !Z;Nv  
application of fund 资金应用 x+1-^XvK  
application to release as liquidator and to destruct the books of accounts and documents kioIyV\=  
申请免除清盘人职务及毁灭帐簿与文件  yT(86#st  
appointed actuary 委任精算师 hi Ws:Yq  
appointed auditor 委任核数师;委任审计师 Zj nWbnW  
appointed trustee 委任的受托人 Z,F1n/7  
appointer 委任人 r&XxF >  
apportioned pro rata 按比例分摊 :vC+}.{p  
apportionment 分配;分摊 *mN8Qd  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;47=x1j i  
apportionment formula 分摊方程式 ;uuBX0B  
apportionment of estate duty 遗产税的分摊 \i)@"}  
appraisal 估价;评估 +H!aE}  
appreciable growth 可观增长  GU xhn  
appreciable impact 显着影响 I#zL-RXT  
appreciable increase 可观增长 E7]a#  
appreciation 增值;升值 (. ,{x)H  
appreciation against other currencies 相对其他货币升值 [bN_0T.YI  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <H1e+l{8$  
appreciation tax 增值税 V("T9g  
appropriation 拨款;拨用;拨付 N/E=-&E8  
appropriation account 拨款帐目 ]oC7{OoX  
Appropriation Bill 拨款法案 'qidorT>N  
appropriation-in-aid system 补助拨款办法 wee5Nirw6  
approved assets 核准资产 b/=>'2f  
approved basket stock 认可一篮子证券 ?;go5f+X  
approved budget 核准预算 h0VeXUM;.  
approved charitable donation 认可慈善捐款 sWgzHj(c  
approved charitable institution 认可慈善机构 1mx;b)4t  
approved currency 核准货币;认可货币 @9MrTP  
approved estimates 核准预算 ZXWm?9uw  
approved estimates of expenditure 核准开支预算 4ug4[  
approved overseas insurer 核准海外保险人 j!a&l  
approved overseas trust company 核准海外信托公司 dp:5iuS  
approved pooled investment fund 核准汇集投资基金 {|Fn<&G  
approved provident fund scheme 认可公积金计划  V#+J4   
approved provision 核准拨款 f:9qId ;/M  
approved redeemable share 核准可赎回股份 L!2Ef4,wAz  
approved regional stock 认可地区性证券 \(1WLP$2U  
approved retirement scheme 认可退休金计划 cty  
approved subordinated loan 核准附属贷款 dwm>! h  
arbitrage 套戥;套汇;套利 ` h1>rP  
arbitrageur 套戥者;套汇者 NbUibxJ  
arbitrary amount 临时款项 eZ(o_  
arrangement 措施;安排;协定 {.UK{nA?sm  
arrears 欠款 ;S+"z;$m  
arrears of pay 欠付薪酬 FFf ~Vmw  
arrears of revenue 逾期未收税款;逾期未收的帐项 d,t'e?  
articles of association 组织章程;组织细则;组织章程细则 S,C/l1s  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 [g: KFbEY  
ascertainment of profit 确定利润 PMiG:bM  
"Asia Clear" “亚洲结算系统” sAP  YQ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Ak2Vf0Eb  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ;B"S*wYMN  
Asian Development Fund [ADF] 亚洲发展基金 &F +hh{  
Asian dollar bond 亚洲美元债券 'ExQG$t  
Asian dollar market 亚洲美元市场 "ScY'<  
Asian dollar rate 亚洲美元利率 vn96o] n  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 E~,Wpl}  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <*$IZl6I  
asked price 沽盘;喊价;索价;卖方报价 &>hln<a>  
assessable income 应评税入息 0ac'<;9]zP  
assessable loss 应评税亏损 "=9)|{=m  
assessable profit 应评税利润 'S; l"  
assessable value 应评税值 $60]RCu  
assessed profit 估定利润 L$f:D2Ei  
assessed value 经评估价值 rE.z.r"O  
assessment 评税;评定;估价;评税单 2iWxx:e  
assessment number 评税编号;估价编号 g0RfvR  
assessment of additional tax 补加税评税 p%CcD]o  
assessment of performance 业绩评估;实绩评价 y~+U(-&.  
Assessor 评税主任 Y!CGuLHL`[  
asset price bubbles 资产价格泡沫 })ic@ Mmd$  
asset-backed securities 具资产保证的证券 Je~<2EsQ  
assets accretion 资产增值 ;<|m0>X  
assets and liabilities 资产与负债 /k^O1+]H  
assets betterment statement 资产递增表;资产改进表 rcjj( C  
assets lending 实物放款;有抵押贷款 `,FvYA"  
assets of the company passing on the death 死者去世时转移的公司资产 4i Z7BD  
assets pledged as security for liabilities 用作负债抵押的资产 h)yAg e  
assets portfolio 资产投资组合 j}$Q`7-wB1  
assets price 资产价格 &0euNHH;sL  
assets quality 资产质素 GvD{I;  
assets realization 资产变现 :8Jn?E (36  
assets refinancing arrangement 资产再集资安排 9vz"rHV  
assets securitization 资产证券化 J"]P" `/  
assets situated outside Hong Kong 在香港以外地方的资产 ;=?KQq f  
assets stripping 削减资产;拆卖资产 Kyq/o-  
assets value 资产值 n4Eqm33  
assignee 承让人 z8n]6FDiE  
assignment 转让;转让书;转让契 =Ev* Q[  
assignment of interest 权益转让 q|wwfPez7  
assignment of letters patent and trade mark 专利证书及商标转让 R9V v*F]m@  
assignment of property 物业转让;物业转让书 )I9Wa*I  
assignment right 转让权 x-ShY&k  
assignor 转让人 s4Z5t$0|  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 -<WQ>mrB&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %wS5m#n  
associate member 附属会员 Wq]Lb:&{a  
associated body corporate 相联法人团体 -OV!56&  
associated company 相联公司;联属公司 hKYA5]  
associated corporation 相联法团 JGKiVBN  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] IH0qx_;P&  
公认会计师公会〔英国〕 BF>3CW7  
Association of Futures Exchange Brokers 香港期货经纪协会 3 ~^}R  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 &5F@u IA  
association of underwriters 承保人组织 K~Hp%.  
assumption of control 接管 @-Js)zcl q  
assurance 担保;保险;转易;转易书 m>@ *-*8k  
assurance of interest 权益的转易 O&u[^s/^  
at 19XX price 按一九XX年价格计算 a).bk!G  
at a discount 按赔价计算;按贴水价格计算;打折扣 }[*BC5{>  
at a premium 按溢价计算;按升水价格计算 o  w<.Dh  
at call 通知付款;按通知 ] 6rr;S  
at constant market price 按固定市价计算 F;^GhiQVS  
at constant price 按固定价格计算 $^4URH  
at cost 按成本计算 C@L8,Kj ~.  
at current market price 按当时市价计算;按现时市价计算 GT} =(sD L  
at current price 按当时价格计算;按现时价格计算 X(ZouyD<  
at factor cost 按要素成本计算;按生产要素成本计算 OTe0[p6v  
at money-of-the-day price 按付款当日价格计算 _4jRUsvjY  
at or better 按指定或较佳价位〔买卖指令〕 |0$wRl+kN  
at par 按面值计算;平价 }^ j"@{~  
at sight 见票即付 ' |>  
at the close 按收市盘 {`vv-[j|  
at the opening 按开市盘 (lY< \l  
attestation 见证;见证条款 ^}4=pkJ;s  
at-the-money option 平价期权 bl;C=n  
attorney 受权人;受托代表人 ngoAFb  
attornment 新拥有人承认书 b:uMO N,H  
attributable profit 可归属利润 _A%8oY S  
attributable share value 可归属股份价值 >O:j.(*!  
Auckland Stock Exchange 奥克兰证券交易所 @4N@cM0   
auction 拍卖 K)C9)J<  
auctioneer 拍卖商 %l7|+%M.{  
audit 审计;核数 n/fMq,<8  
Audit Commission 审计署 wLf=a^c#  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] {]w @s7E  
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〕 8s_'tw/{  
audit review 帐目审查 ,!?&LdPt>  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 7Bhi72&6  
audited account 审计帐目;经审计的帐目 iCYo?>  
audited annual account 经审计的周年帐目 <e 'S'  
audited balance sheet 经审计的资产负债表  v NJ!d  
auditor 核数师;核数主任;审计师 ;-1yG@KG  
auditor's certificate 核数师证明书;审计师证明书 v<z%\`y  
auditor's report 核数师报告;审计师报告 W c"f  
Aussie bond 澳元债券 _f8<t=R  
austerity budget 紧缩预算 *hp3w  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 W:^\Oe5&a  
Australia All Ordinaries Index 澳洲所有普通股票指数 %usy`4 2  
Australian Dollar [AUD] 澳元 mG!Rh  
Australian Options Market 澳大利亚期权市场 \)?[1b&[_  
Australian Securities Commission 澳洲证券事务监察委员会 \?_eQKiZ3  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 &?=UP4[oif  
Australian Stock Exchange 澳大利亚证券交易所 W^Jh'^E  
Austrian Schilling [ATS] 奥地利先令 U[b $VZ}  
authentication 认证;鉴证 /pvR-Id|6  
authority to purchase 委托购买证;委购书 bF'^eR  
authorization 认可;核准;授权;授权书 C"I:^&sL  
authorization by direction 指示授权 4$oX,Q`#  
authorization by instruction 指令授权 8%s_~Yc  
authorization by warrant 令状授权 A3C#w J  
authorization of unit trust 单位信托的认可 n 4:Yc@,  
authorized agent 指定代理人 !dVth)UV  
authorized capital 法定资本 9I:H=5c  
authorized clerk 出市员 '{:WxGgi  
authorized dealer 认可交易商 :6 ?&L  
authorized financial institution 认可财务机构 u~,@Zg87  
authorized fund 认可基金 5__8+R  
authorized fund house 获授权的基金公司;认可基金公司 $~<);dYu0  
authorized institution 认可机构 at@B>Rb  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 1YmB2h[Z  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 0^Vc,\P?  
authorized insurer 获授权保险人;获认可承保人 rkdwGqG  
authorized investment 特准投资项目 LO,G2]  
authorized person 获授权人 n"'1.  
authorized representative 获授权代表 Htseu`>_$  
authorized share capital 法定股本 0i2ZgOJ  
automated quotation system 自动报价系统 DbdxHuKa>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] !YlyUHD  
自动交易系统〔香港期货交易所有限公司〕 jj,Y:  
automatic adjustment mechanism 自动调整机制 FfnW  
automatic adjustment system 自动调整系统 821@qr|`e  
Automatic Clearing House 自动票据交换所 d`U{-?N>  
automatic exchange rates accumulation system 自动化汇率累集系统 7dXR/i\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 y5L%_ {n  
automatic teller machine [ATM] 自动柜员机 ?3wEO>u  
autopay 自动转帐 URq{#,~CT  
available assets 可用资产 ~G!>2 +L  
available fiscal reserve 现存财政储备 F^Yt\V~T  
available profit 可用利润 15i8) 4h  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 `Trpv$   
average 平均;平均数;海损 7tgn"wK  
average basic salary 平均基本薪金 cNzn2-qv  
average consumer expenditure 平均消费开支;一般消费开支 }5Yd:%u5  
average cost 平均成本 jFBLElE  
average cost of land production 增辟土地平均成本 'OKDB7Ni  
average daily turnover 平均每日成交额 5gV%jQgkC  
average daily wage rate 平均每日工资率 |0vV?f$  
average expenditure pattern 平均开支模式 UwuDs2 t  
average growth rate 平均增长率 MXWCYi  
average net fixed assets 固定资产平均净值 ;Jex#+H(:D  
average of relatives 相对价格平均数 V&x6ru#  
average price 平均价格 2 w2JFdm  
average propensity to consume 平均消费倾向;一般消费倾向 Dz4fP;n  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ~ l~ai>/  
average rate 平均率 L3^WI( 8m  
average revenue 平均收入;平均收益 DW ^E46k)A  
average stock 平均库存;平均存货 D}1Z TX_  
average yearly rent 平均年租 !JtVp&?  
avoidance of double taxation 避免双重课税 x?0ZzB),  
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 iV5x-G`  
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