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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: ~c,+)69"T  
A share A股;甲类股份 hs)_h^P   
abatement of tax 减税;减扣免税额 Y4Jaw2b  
ABN AMRO Bank N.V. 荷兰银行 sVS),9\}  
above-the-line expenditure 线上项目支出;经常预算支出 a{I(Qh!}  
above-the-line receipt 线上项目收入;经常预算收入 (K kqyrb  
ABSA Asia Limited 南非联合亚洲有限公司 #9(iu S+BU  
absolute change 绝对数值变更 ;|vn;s/  
absolute expenditure 实际开支 GQ9H>Ssz  
absolute guideline figure 绝对准则数字 !J }Q%i  
absolute interest 绝对权益 {us#(4O  
absolute order of discharge 绝对破产解除令 9Kc;]2m  
absolute profit margin 绝对利润幅度 (Ixmg=C6y  
absolute value 实值;绝对值 ,Igd<A=  
absolutely vested interest 绝对既得权益 z}$!B.)  
absorbed cost 已吸收成本;已分摊成本 4n\O6$&.x  
absorption 吸收;分摊;合并 8(@(G_skp  
absorption rate 吸收率;摊配率;分摊率 =6, w~|W  
ACB Finance Limited 亚洲商业财务有限公司 DoEN`K\U  
acceptable form of reciprocity 合理的互惠条件 Cm6%wAzC  
acceptable rate 适当利率;适当汇率 $.Qq:(O:6  
acceptance agreement 承兑协议 d-UQc2r  
acceptance for honour 参加承兑 Eye.#~  
acceptor 承兑人;接受人;受票人 d r=h;[Q'  
acceptor for honour 参加承兑人 ?&XpwJw:~  
accident insurance 意外保险 8}OII\  
Accident Insurance Association of Hong Kong 香港意外保险公会 >` |sBx  
accident insurance scheme 意外保险计划 35#"]l"  
accident year basis 意外年度基准 ]#O~lq  
accommodation 通融;贷款 /kFw(l_.  
accommodation bill 通融票据;空头票据 T;Ra/H  
accommodation party 汇票代发人 enQev?8%  
account balance 帐户余额;帐户结余 ?Hf8<C}3  
account book 帐簿 @3Mp>u/  
account collected in advance 预收款项 <QRRD*\  
account current book 往来帐簿 JW=P} h  
account of after-acquired property 事后取得的财产报告 g/z7_Aq/  
account of defaulter 拖欠帐目 C1(0jUz  
account payable 应付帐款 J+nUxF;EE  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 y}> bJ:  
account receivable 应收帐款 !X{>?.@~  
account receivable report 应收帐款报表 4q`e<!MP)q  
account statement 结单;帐单;会计财务报表 ,6T3:qkkvF  
account title 帐户名称;会计科目 ET=-r  
accountant's report 会计师报告 {r[g.@  
Accountant's Report Rules 会计师报告规则 li)shp)  
accounting and auditing procedure 会计与审计程序;会计与核数程序 :}~B;s0M\  
Accounting Arrangements 《会计安排》 [G}l;  
accounting basis 会计基础 k%sh ;1.  
accounting by Official Receiver 破产管理署署长呈交的帐目 uRRp8hht  
Accounting Circular 《会计通告》 $mDlS  
accounting class 会计类别 OO?BN!  
accounting date 记帐日期;会计结算日期 |D[4 G6&  
accounting for money 款项核算 iJEKLv  
Accounting Officer 会计主任 MryY<s  
accounting period 会计报告期;会计期 5tu 4uYp;  
accounting policy 会计政策;会计方针 Ov~>* [  
accounting practice 会计惯例 qa)Qf,`  
accounting principle 会计准则 9d >AnTf&H  
accounting record 会计记录 :LMLY<8>9  
accounting report 会计报告 6+_qGV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \oV g(J&o  
Accounting Society of China 中国会计学会 GPU,.s"&(  
accounting statement 会计报表 R(cM4T.a  
accounting system 会计制度;会计系统 MN. $a9m  
accounting transaction 会计事项;帐务交易 .hytn`+9  
accounting treatment 会计处理 F */J`l  
accounting year 会计年度 =bl6:  
accretion 增值;添加 #BwkbOgr  
accrual 应计项目;应累算数目 eQ eucmQd{  
accrual basis 应计制;权责发生制 4X:S#z  
accrual basis accounting 应计制会计;权责发生制会计 KIHr%  
accrue 应累算;应计 ^@AIXBe  
accrued benefit 应累算利益 ]c$)0O\O  
accrued charges 应计费用 0X4%Ccs  
accrued cumulative preference share dividend 应累算的累积优先股股息 H6%%n X  
accrued expenses 应累算费用 iz\GahK  
accrued interest payable 应付利息;应计未付利息 222Mm/QN  
accrued interest receivable 应收利息;应计未收利息 bZzB\FB~  
accrued right 累算权益 _(J/$D  
accruing profit 应累算的利润 )Vnqz lI5  
accumulated fiscal reserve 累积财政储备 2:Q2w3Xe  
accumulated profit 累积利润;滚存溢利 tG(!d$^  
accumulated reserve 累积储备 )U u! x6  
accumulation of surplus income 累积收益盈余 )_Wo6l)i  
acquired assets 既得资产 uO}UvMW  
acquisition 收购;购置;取得 ^,N=GZRWW  
acquisition cost 购置成本 3!0~/8!f@  
acquisition expenses 购置费用 OykYXFv*  
acquisition of 100% interest 收购全部股权 -k"5GUc|  
acquisition of control 取得控制权 #u<n .  
acquisition of fixed assets 购置固定资产 A&/ YnJ"  
acquisition of shell “买壳” NE2P "mY  
acquisition price 收购价 ubQZTAx  
act of God 天灾 jxNnrIA  
acting partner 执事合伙人 Avn)%9  
active market 买卖活跃的市场;交投畅旺的市场;旺市 <vUhJgN2/  
active partner 积极参与的合伙人 q[MZSg  
active trading 交投活跃 z,q1TU9  
actual circulation 实际流通 M7g6m  
actual cost 实际成本 1o%E(*M4I  
actual expenditure 实际开支;实际支出 uQ'Izdm  
actual income 实际入息;实际收入;实际收益 )xj!7:n)  
actual market 现货市场  ]pP:  
actual price 现货价;实际价格 UKBaGX:v  
actual profit 实际利润 &5o ln@YL  
actual quotation 实盘;实际价位;实际报价 LyA}Nd]pyq  
actual year basis 按实际年度计算 o!>h Q#h  
actuals 实货 ^ woCwW8n  
actuarial investigation 精算调查 tunjV1 ,]  
actuarial principle 精算原则 wwD?i.3  
actuarial report 精算师报告 P\2UIAPa\b  
Actuarial Society of Hong Kong 香港精算学会 IIIP<nyc  
actuarial valuation 精算师估值 =E10j.r  
actuary 精算师 :B"Y3~I  
ad referendum agreement 暂定协议;有待覆核的协定 9L9+zs3 k  
ad valorem duty 从价税;按值征税 On4tK\l @  
ad valorem duty system 从价税制 TIre,s)_  
ad valorem fee 从价费 Tkf JC|6  
ad valorem tariff 从价关税 k@/s-^ry3  
additional allowance 额外免税额 |w w@V<'/#  
additional amount for unexpired risk 未过期风险的额外款额 1a>TJdoa  
additional assessable profit 补加应评税利润 Q% LQP!Kg  
additional assessment 补加评税 UUaC@Rs2  
additional commitment 额外承担 ud,=O X q  
additional commitment vote 额外承担拨款 ~Ddlr9Ej  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Y+0HC2(o  
additional dependent parent allowance 供养父母额外免税额 # 8fq6z|JZ  
additional provision 额外拨款 @Rp#*{  
additional stamp duty 附加印花税 Nr#" 5<W  
additional tax 补加税罚款;补加税款 2E*h,Mo  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 o+I'nFtnI  
adjudged bankrupt 被裁定破产 sxFkpf_h  
adjudicated bankrupt 裁定破产人 `37$YdX  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 CFyu9Al  
adjudication of bankruptcy 裁定破产;宣告破产 akB+4?+s)  
adjudication of insolvency 裁定无力偿还债务 yTwtGo&  
adjusted actual 经调整的实数;调整后的实数 $Y9Wzv3Ra  
adjusted current assets 经调整的流动资产;调整后的流动资产 A-om?$7  
adjusted figure 经调整的数字;调整后的数额 +Ssu^ >D  
adjusted liabilities 经调整的负债;调整后的负债 tEE4"OAy  
adjusted loss 经调整的亏损;调整后的亏损 G~N$bF^R)  
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 *N!>c&8  
adjusted profit 经调整的利润;调整后的利润 ?3|jB?:k  
adjusted surplus 经调整的盈余额;调整后的盈余额 I` +%ab  
adjusted value 经调整的价值;调整后的价值 qGrUS_~q*  
adjustment 调整;修订;理算〔保险〕 .T|1l$Jn  
adjustment centre 调剂中心 i_M0P12  
adjustment lag 调整过程的时间差距;调整时差 !H/5Ud9  
adjustment mechanism 调整机制 bIP%xl Vp  
adjustment of loss 亏损调整 $:D-dUr1  
adjustment process 调整过程;调整程序 rI.CCPY~s  
adjustment range 调整幅度 HyKv5S$  
administered exchange rate 受管制汇率 h#Q Sx@U6  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >hsvRX\_ `  
administration expenses 行政费用 yhJA{nL=  
administration fee 手续费;行政费 QssU\@ / Q  
administration in bankruptcy 破产管理 q6a7o=BP]  
administration order 遗产管理令 D +Ui1h-  
administrator 管理人;遗产管理人 w:+wx/\  
administrator of the estate 遗产管理人 Ti!<{>  
admission of debt 债项承认书 %MH!L2|  
admission of proof 接纳债权证明 ^a{cK  
advance 放贷款项;垫付款项;预支款项;预付款项 LZF %bJv  
advance account 暂支帐目;预付款帐户 $zv&MD!&h  
advance compensation 预付补偿金 nTQ&nu!  
advance from shareholder 股东垫款 0AWOdd>.  
advance pending reimbursement 预支以待日后付还 rIJv(&l  
advanced economy 先进经济体系 :j}4F  
advancement 预付;预付财产 `#x}-A$  
advances warrant 垫款令 t+<?$I[  
advancing 贷出 fNnX{Wq  
adverse balance 逆差 @=G6fW:  
adverse exchange 逆汇 qnCJrY6]  
advertisement addressed to shareholders 在报章刊登的致股东通告 5nSi29C  
advice for collection 托收通知书 x}B_;&>&"_  
advice of drawing 提款通知书;汇票通知书 >3&Oe  
advice of payment 付款通知 ?@YABl  
Advisory Committee [Securities and Futures Commission] CS|al(?~  
谘询委员会〔证券及期货事务监察委员会〕 %|\Af>o4d  
Advisory Committee on Diversification 经济多元化谘询委员会 |p\vH#6y+  
affidavit 誓章;遗产申报誓章 O\&-3#e  
affidavit of no receipt 述明无收款的誓章 ' zz ^ !@  
affiliate 联号;联营公司;附属公司 S&Szc0-|k  
affiliated company 附属公司;联号;联营公司 Bt[Wh@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 lJIcU RI4  
affordability 负担能力 !Pf6UNN'  
African Development Bank [AfDB] 非洲开发银行 `y0u(m5  
after-acquired property 事后取得的财产 z8-dntkf  
after-hours dealing 市后交易 NL} Q3Vv1.  
after-tax profit 税后盈利;税后利润;税后溢利 }ofx?s}  
agency agreement 代理协议 L-z9n@=8\  
agency expenses 代理机构的开支 Gw1Rp  
agency fee 代理费 N&jHU+{OU  
Agency Law 《代理法》 w+W! dM  
agent 代理人;承销人  J*FUJT  
agent of company 公司代理人 EPu-oE=HW4  
agent's fee 代理人费;经纪费 y13Y,cz~B  
aggregate 总计;总数;总体数字 5[5|_H+0  
aggregate amount 总款额;总额 v_L2>Pa.  
aggregate assets and liabilities 总体资产与负债 K2 b\9}  
aggregate at constant price 按固定价格计算的总体数字 Uuq*;L  
aggregate demand 总需求 n3B#M}R  
aggregate gross position 总持仓量 CD:$22*]  
aggregate limit 总限额 v{c,>]@  
aggregate of salaries tax 合计薪俸税 +]dh`8*8>1  
aggregate performance 总体表现;总体业绩 H&_drxUq;L  
aggregate supply 总体供应 G%FLt[  
aggregate surplus 总盈余 S\"#E:A  
aggregate total 整体总额 ]21`x  
aggregate value 总值;合计价值 DqN<bu2  
aggregated basis 合计基准 " .<>(bE  
aggregated net chargeable income 合计应课税入息实额 s=[T,:Z  
aggregation 合并计算;合计;总和 ^sqTgrG  
aggregation of incomes of husband and wife 夫妇入息合并计算 u}Q cyG^  
aggregation of property 财产的总和 U"L 7G$  
agio 差价;贴水 MR3\7D+9y  
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》 Y6:b  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment \qZ>WCp>r  
《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》 J{qsCJiB  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment T:!f_mu|  
《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》 Sk7sxy<F'  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment /C\tJs  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 |9Pi*)E  
agreement for a settlement 授产协议 ;6AanwR6  
agreement for assignment 转让协议 sEzl4I  
agreement for sale 售卖协议;买卖协议 Fz.Ij'8.H  
agreement for sale and purchase 买卖协议 Da-U@e!  
agreement for the payment of interest 支付利息协议 V ah&)&n  
agreement for the repayment of money 还款协议 -,a@bF:  
agreement of reinsurance 再保险协议 1<;RI?R[9  
Agricultural Bank of China 中国农业银行 T]UrKj/iF  
air passenger departure tax 飞机乘客离境税 ,+GS.]8<  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 j{&$_  
airport tax 机场税 f~t5[D(\Q,  
alcohol duty 酒精税 me  ,lE-  
alienation 让与;让渡;转让 $eiW2@  
alimony 生活费;赡养费 yE{\]j| Zf  
All Ordinaries Index [AOI] 所有普通股指数 OuMj%I  
all risks 全险;综合险 dC(5I{I|  
All Sales Record for Stock Market 《股票市场成交报告》 =)YDjd_=z  
Allied Capital Resources Limited 新联财务有限公司 FaQz03N\  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 z0T9tN!(  
allocation letter 拨款信件 E]dc4US  
allocation of fund 分配款项;预留款项 >1  %|T  
allocation of profit 利润分配;溢利分配 twP%+/g]<  
allocation warrant 拨款令 }Yargj_Gn  
allotment 分配;配股 \]|(w*C  
allotment notice 股份配售通知;配股通知 0`KR8# A@  
allotment of shares 股份分配 )o`[wq  
allowable 可获宽免;免税的 6]NaP_\0  
allowable business loss 可扣除的营业亏损 m(KBg'kQ  
allowable expenses 可扣税的支出 w\lc;4U   
allowance 免税额;津贴;备抵;准备金 \N[2-;[3  
allowance for debts 债项的免税额 >J) 9&?  
allowance for depreciation by wear and tear 耗损折旧免税额 Uu[dx}y  
allowance for funeral expenses 殡殓费的免税额 \5P 5N]]  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 x T1MW  
allowance for repairs and outgoings 修葺及支出方面的免税额 X 4CiVV  
allowance to debtor 给债务人的津贴 3Pgld*i7  
alteration of capital 资本更改 ^y.|KA3[  
alternate trustee 候补受托人 !S#K6:  
amalgamation 合并 L};P*{q2Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3g87ir  
ambit of charges 征税范围;收费范围 a[=;6!  
amended valuation 经修订的估值 }fZ~HqS2w  
American Commodities Exchange 美国商品交易所 5$&',v(  
American Express Bank Limited 美国运通银行 utU ;M*  
American Stock Exchange 美国证券交易所 5Zuk`%O  
amortization 摊销 ^GnR1.ux  
amount due from banks 存放银行同业的款项 IC:>60A,]  
amount due from banks abroad 存放海外银行同业的款项 uNf97*~_  
amount due from holding companies 控股公司欠款 e7r3o,!  
amount due from local banks 存放本港银行同业的款项 9c{T|+ ]  
amount due to banks 银行同业的存款 ov\+&=IRG  
amount due to banks abroad 海外银行同业的存款 ]ONBr(M\  
amount due to holding companies 控股公司存款 F60?%gg  
amount due to local banks 本港银行同业的存款 C;0VR  
amount due to outport banks 外埠银行同业的存款 kgP6'`}E[  
amount for note issue 发行纸币的款额 U8OVn(qV  
amount of bond 担保契据的款额 $CDRIn50  
amount of consideration 代价款额 nhy:5eSK  
amount of contribution 供款数额 #H;1)G(/  
amount of indebtedness 负债款额 m+QZ|  
amount of principal of the loan 贷款本金额 cJ#n<Rsz  
amount of rates chargeable 应征差饷数额 *r)dtI*  
amount of share capital 股本额 I{i6e'.jP  
amount of sums assured 承保款额 E<'V6T9bi  
amount of variation 变动幅度 5}TTf2&Xo#  
amount of vote 拨款数额 "Pl.G[Buc-  
amount payable 应付款额 U;#G $  
amount receivable 应收款额 ($Q|9>5,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [&pMU)   
analysis 分析 1EWskmp  
ancillary risk 附属风险 K"cV7U rE  
annual account 周年帐目;周年帐目报表;年度决算;年结 :Q ?p^OC  
annual accounting date 年结日期 &2r[4  
annual allowance 每年免税额;年积金;年度津贴;年津 + zf`_1+)U  
annual balance 年度余额 %gu|  
annual disposable income 每年可动用收入 rN'8,CV  
annual estimates 周年预算 M>ntldV#g%  
annual fee 年费 PkcvUJV  
annual general meeting 周年大会 7U:{=+oLR  
annual growth rate 年增率;每年增长率 v >cPr(  
annual long-term supplement 长期个案每年补助金 L),r\#Y(v  
annual pensionable emolument 可供计算退休金的年薪 {__NVv  
annual report 年报 }b^x#HC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 umN4|X  
annual return 周年报表;周年申报表;每年报税表格 xoQ(GrBY  
Annual Return Rules 《周年报表规则》 -`D<OSt7  
annual review of consumer prices 每年消费物价回顾 gI00@p:m  
annual roll-forward basis 逐年延展方式 9^E!2CJ  
annual salary 年薪 ^qLesP#   
annual statement 年度报表;年度决算表 "~q~)T1Z  
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 iL|5}x5\  
annuitant 年金受益人 ujf7r`;u.  
annuity 年金 l[^0Ik-G  
annuity contract 年金合约 Q_`EKz;N{  
annuity on human life 人寿年金 :}CcWfbT  
antecedent debt 先前的债项 T%aM~dp  
ante-dated cheque 倒填日期支票 [e o=  
anticipated expenditure 预期开支 UAGh2?q2  
anticipated net profit 预期纯利 &q +l5L"  
anticipated revenue 预期收入 C=t9P#g*.  
anti-inflation measure 反通货膨胀措施 O*yA50Cn  
anti-inflationary stance 反通货膨胀立场 h0")NBRV&  
apparent deficit 表面赤字 pGr4b:N  
apparent financial solvency 表面偿债能力 ,I H~  
apparent partner 表面合伙人 vCUbbQz  
application for personal assessment 个人入息课税申请书 7n*"9Ai(  
application of fund 资金应用 G4ycP8  
application to release as liquidator and to destruct the books of accounts and documents nF]zd%h  
申请免除清盘人职务及毁灭帐簿与文件 Bm;: cmB0e  
appointed actuary 委任精算师 9W&nAr  
appointed auditor 委任核数师;委任审计师 tB VtIOm9  
appointed trustee 委任的受托人 K/_"ybR7  
appointer 委任人 /vpwpVHIpG  
apportioned pro rata 按比例分摊 a7aj:.wi  
apportionment 分配;分摊 P1R[M|Fx  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 yp)D"w4@  
apportionment formula 分摊方程式 h)^|VM   
apportionment of estate duty 遗产税的分摊 zU'7x U-  
appraisal 估价;评估 Y]!&, e,  
appreciable growth 可观增长 _k#GjAPM  
appreciable impact 显着影响 P 1  
appreciable increase 可观增长 Jv kTfTE7  
appreciation 增值;升值 #'n.az=1  
appreciation against other currencies 相对其他货币升值 BS%pS(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 e ^ZY  
appreciation tax 增值税 u/V&1In  
appropriation 拨款;拨用;拨付 HX ,\a`  
appropriation account 拨款帐目 ZC`VuCg2O  
Appropriation Bill 拨款法案 iNilk!d6Q3  
appropriation-in-aid system 补助拨款办法 `dhBLAt  
approved assets 核准资产 hV&"  
approved basket stock 认可一篮子证券 6{I6'+K~  
approved budget 核准预算 ;U#=H9_  
approved charitable donation 认可慈善捐款 ^oR qu  
approved charitable institution 认可慈善机构 4'td6F  
approved currency 核准货币;认可货币 & Zjs  
approved estimates 核准预算 'K\H$<CJ  
approved estimates of expenditure 核准开支预算 g_rk_4]  
approved overseas insurer 核准海外保险人 (\nEU! Y  
approved overseas trust company 核准海外信托公司 pG22Nx  
approved pooled investment fund 核准汇集投资基金 JvNd'u)Z<  
approved provident fund scheme 认可公积金计划 3p]\l ]=  
approved provision 核准拨款 /qFY $vj  
approved redeemable share 核准可赎回股份 = ?BhtW  
approved regional stock 认可地区性证券 6 X'#F,M  
approved retirement scheme 认可退休金计划 ">Ms V/  
approved subordinated loan 核准附属贷款 G cB<i  
arbitrage 套戥;套汇;套利 Zu 4au<  
arbitrageur 套戥者;套汇者 KGc!#C  
arbitrary amount 临时款项 0sH~H[ap  
arrangement 措施;安排;协定  smn~p/u  
arrears 欠款 MI-S}Qoe  
arrears of pay 欠付薪酬 6Hfv'X5E`Z  
arrears of revenue 逾期未收税款;逾期未收的帐项 V+r&Z<&  
articles of association 组织章程;组织细则;组织章程细则 |T]&8Q)S  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 q=*bcDu  
ascertainment of profit 确定利润 pfw`<*e'  
"Asia Clear" “亚洲结算系统” /1_O5'5+v  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 wPq9`9 #  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 .hUlI3z9  
Asian Development Fund [ADF] 亚洲发展基金 ,3!TyQ \m'  
Asian dollar bond 亚洲美元债券 %Y,Ru)5}  
Asian dollar market 亚洲美元市场 8l'W[6  
Asian dollar rate 亚洲美元利率 q>wO=qWx  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ) I(9qt>Y  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 XA;f.u  
asked price 沽盘;喊价;索价;卖方报价 nW<nOKTnk_  
assessable income 应评税入息 HD3WsIim*  
assessable loss 应评税亏损 Z!*6;[]SfG  
assessable profit 应评税利润 ~NLthZ (O  
assessable value 应评税值 ?zfm"o  
assessed profit 估定利润 KK{_s=t%<  
assessed value 经评估价值 lM#,i\8Q  
assessment 评税;评定;估价;评税单 o ZQ@Yu3  
assessment number 评税编号;估价编号 ym_as8A*Q  
assessment of additional tax 补加税评税 7U-}Y  
assessment of performance 业绩评估;实绩评价 X&i;WI  
Assessor 评税主任 PjXiYc&  
asset price bubbles 资产价格泡沫 OUFy=5(%:  
asset-backed securities 具资产保证的证券 Ikw.L  
assets accretion 资产增值 d[  _@l  
assets and liabilities 资产与负债 0g HV(L?  
assets betterment statement 资产递增表;资产改进表 lr?SL\D  
assets lending 实物放款;有抵押贷款 2R,8q0qR:  
assets of the company passing on the death 死者去世时转移的公司资产 X|D-[|P  
assets pledged as security for liabilities 用作负债抵押的资产 7SNdC8GZ~  
assets portfolio 资产投资组合 lBm`W]3T  
assets price 资产价格 vif)g6,  
assets quality 资产质素 Bsha)<  
assets realization 资产变现 @/:7G.  
assets refinancing arrangement 资产再集资安排 /t! 5||G  
assets securitization 资产证券化 An^)K  
assets situated outside Hong Kong 在香港以外地方的资产 qM6hE.J   
assets stripping 削减资产;拆卖资产 HXC\``E  
assets value 资产值 [lVfhXc&  
assignee 承让人 TY5R=jh=  
assignment 转让;转让书;转让契 <P/odpmc  
assignment of interest 权益转让 'X6Z:dZY  
assignment of letters patent and trade mark 专利证书及商标转让 g4YlG"O[~  
assignment of property 物业转让;物业转让书 !aKu9SR^e  
assignment right 转让权 |MagK$o  
assignor 转让人 kR:kn:  
associate 有联系的人;有关连人士;相联者;合伙人;联系人  \m+=|  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 #`!mQSK  
associate member 附属会员 agE-,  
associated body corporate 相联法人团体 |=KzQY|u  
associated company 相联公司;联属公司 |QMmF"0  
associated corporation 相联法团 `& '{R<cL  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ^q#[oO  
公认会计师公会〔英国〕 Zu~w:uNmU  
Association of Futures Exchange Brokers 香港期货经纪协会 u&[L!w  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9 W|'~r  
association of underwriters 承保人组织 FP}I+Ys  
assumption of control 接管 o|q5eUh=EY  
assurance 担保;保险;转易;转易书 @vXXf/  
assurance of interest 权益的转易 ew~?&=  
at 19XX price 按一九XX年价格计算 U@CAQ?  
at a discount 按赔价计算;按贴水价格计算;打折扣 w w[|| =  
at a premium 按溢价计算;按升水价格计算 BkPt 1i  
at call 通知付款;按通知 H_Va$}8z  
at constant market price 按固定市价计算 &:u3-:$:9  
at constant price 按固定价格计算 #I*{_|}=  
at cost 按成本计算 9Kg yt  
at current market price 按当时市价计算;按现时市价计算 *SIYZE'  
at current price 按当时价格计算;按现时价格计算 Vh2uzG  
at factor cost 按要素成本计算;按生产要素成本计算 x*RSD,3  
at money-of-the-day price 按付款当日价格计算 nC!]@lA  
at or better 按指定或较佳价位〔买卖指令〕 KLj=M;$:K  
at par 按面值计算;平价 jSH.e?  
at sight 见票即付 nRu %0Op  
at the close 按收市盘 ~WORC\kCW  
at the opening 按开市盘 AzSu_  
attestation 见证;见证条款 IG{Me  
at-the-money option 平价期权 f6Lc"b3s1  
attorney 受权人;受托代表人 #5kclu%L$  
attornment 新拥有人承认书 Gqc6]{  
attributable profit 可归属利润 oylQCbT   
attributable share value 可归属股份价值 :zq Un&k&  
Auckland Stock Exchange 奥克兰证券交易所 /U0Hk>$~(  
auction 拍卖 |)" y  
auctioneer 拍卖商 ^suQ7#g  
audit 审计;核数 "I:*  
Audit Commission 审计署 ^IyQzBOj  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] .'Q*_};W  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 GQk/ G0*&  
audit review 帐目审查 e$WAf`*  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 6({)O1Z  
audited account 审计帐目;经审计的帐目 []aw;\7}Y  
audited annual account 经审计的周年帐目 %<+uJ'pj  
audited balance sheet 经审计的资产负债表 3$q#^UvD  
auditor 核数师;核数主任;审计师 GDe,n  
auditor's certificate 核数师证明书;审计师证明书 UKV<Ye|  
auditor's report 核数师报告;审计师报告 x?lRObHK  
Aussie bond 澳元债券 `LLmdm 6i  
austerity budget 紧缩预算 /5z,G r  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 BD;T>M  
Australia All Ordinaries Index 澳洲所有普通股票指数 cWZ uph\  
Australian Dollar [AUD] 澳元 tm1&OY  
Australian Options Market 澳大利亚期权市场 u\= 05N6G  
Australian Securities Commission 澳洲证券事务监察委员会 Otx>S' 5  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 <[-{:dH,5  
Australian Stock Exchange 澳大利亚证券交易所 I)vR  
Austrian Schilling [ATS] 奥地利先令 Z 4i5,f  
authentication 认证;鉴证 5Phsh  
authority to purchase 委托购买证;委购书 q }>3NCh  
authorization 认可;核准;授权;授权书 7I#C[:7x  
authorization by direction 指示授权 ?e4H{Y/M  
authorization by instruction 指令授权 @: =vK?8L  
authorization by warrant 令状授权 8~t8^eBg  
authorization of unit trust 单位信托的认可 27+faR  
authorized agent 指定代理人 `OgT"FdL!  
authorized capital 法定资本 <#57q%  
authorized clerk 出市员 =+Odu  
authorized dealer 认可交易商 oNw=O>v  
authorized financial institution 认可财务机构 K]Vp! G  
authorized fund 认可基金 )=X g  
authorized fund house 获授权的基金公司;认可基金公司 MffCk!]  
authorized institution 认可机构 QV HI}3~  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ='w 2"4  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2Xk;]-T!  
authorized insurer 获授权保险人;获认可承保人 r|*_KQq  
authorized investment 特准投资项目 9` UbsxFl  
authorized person 获授权人 @t1pB]O:  
authorized representative 获授权代表 q5hE S  
authorized share capital 法定股本 mSYm18   
automated quotation system 自动报价系统 >5Lp;  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] `q* p-Ju'  
自动交易系统〔香港期货交易所有限公司〕 ~x/ka43  
automatic adjustment mechanism 自动调整机制 y!}XlllV  
automatic adjustment system 自动调整系统 ef&8L  
Automatic Clearing House 自动票据交换所 z^.dYb7<  
automatic exchange rates accumulation system 自动化汇率累集系统 KS$"Re$  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 I= <eCv  
automatic teller machine [ATM] 自动柜员机 koS?UYF`  
autopay 自动转帐 )u28:+8  
available assets 可用资产 _'1 ]CoR  
available fiscal reserve 现存财政储备 9ZU^([@D  
available profit 可用利润 (~{Y}n]s  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 *`wz  
average 平均;平均数;海损 nw+^@|4  
average basic salary 平均基本薪金 C96*,.j~'  
average consumer expenditure 平均消费开支;一般消费开支 4e eh+T  
average cost 平均成本 RXcN<Y&  
average cost of land production 增辟土地平均成本 !G[%; d  
average daily turnover 平均每日成交额 \,X)!%6kZ  
average daily wage rate 平均每日工资率 !9YCuHj!p  
average expenditure pattern 平均开支模式 $ (xdF  
average growth rate 平均增长率 1n&%L8]  
average net fixed assets 固定资产平均净值 Sw"h!\c`  
average of relatives 相对价格平均数 P(2OTfGGx  
average price 平均价格 ezY^T  
average propensity to consume 平均消费倾向;一般消费倾向 %C qp88]  
average propensity to save 平均储蓄倾向;一般储蓄倾向 );JWrkpz  
average rate 平均率 kSc~gJrne  
average revenue 平均收入;平均收益 x3`JC&hF,q  
average stock 平均库存;平均存货 WjK[% ;Z!  
average yearly rent 平均年租 ok:L]8UN 3  
avoidance of double taxation 避免双重课税 B0)|sH  
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 qwJp&6  
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