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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: Bbe/w#Z  
A share A股;甲类股份 ;]`NR  
abatement of tax 减税;减扣免税额 JXa%TpI: E  
ABN AMRO Bank N.V. 荷兰银行 N6 }i>";_;  
above-the-line expenditure 线上项目支出;经常预算支出 h}VYA\+<B  
above-the-line receipt 线上项目收入;经常预算收入 jJ{ w -$  
ABSA Asia Limited 南非联合亚洲有限公司 iTBhLg,  
absolute change 绝对数值变更 ` a<|CcUGU  
absolute expenditure 实际开支 @0@'6J04  
absolute guideline figure 绝对准则数字 "=5vgg3  
absolute interest 绝对权益 <xh'@592  
absolute order of discharge 绝对破产解除令 hcqmjqJ  
absolute profit margin 绝对利润幅度 %+OPas8C  
absolute value 实值;绝对值 x@bl]Z(ne/  
absolutely vested interest 绝对既得权益 V~^6 TS(  
absorbed cost 已吸收成本;已分摊成本 DuC u6j  
absorption 吸收;分摊;合并 @OL3&R  
absorption rate 吸收率;摊配率;分摊率 '/"M02a  
ACB Finance Limited 亚洲商业财务有限公司 Qre&N _  
acceptable form of reciprocity 合理的互惠条件 ~>-;(YU"t  
acceptable rate 适当利率;适当汇率 #p9z#kin  
acceptance agreement 承兑协议 gu%'M:Xe  
acceptance for honour 参加承兑 AZ Lt'9UD  
acceptor 承兑人;接受人;受票人 0o'ML""j  
acceptor for honour 参加承兑人 Jtk.v49Ad>  
accident insurance 意外保险 J$ih|nP  
Accident Insurance Association of Hong Kong 香港意外保险公会 +`vZg^_c`  
accident insurance scheme 意外保险计划 qZ]VS/5A  
accident year basis 意外年度基准 (j8,n<o  
accommodation 通融;贷款 Q8/0Cb/  
accommodation bill 通融票据;空头票据 D@vvy6>~s  
accommodation party 汇票代发人 a_fW {;}[  
account balance 帐户余额;帐户结余 LyPBFo[?  
account book 帐簿 o5G"J"vxe  
account collected in advance 预收款项 s$y#Ufz  
account current book 往来帐簿 /v ;Kb|e  
account of after-acquired property 事后取得的财产报告 kAF}*&Kzd~  
account of defaulter 拖欠帐目 )cmLo0`$  
account payable 应付帐款 kp>Z/kt  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 M>z7H"jCu  
account receivable 应收帐款 Q1&dB{L  
account receivable report 应收帐款报表 B+H9c~3$  
account statement 结单;帐单;会计财务报表 F>-@LOqHy  
account title 帐户名称;会计科目 M{kh=b)V  
accountant's report 会计师报告 2]3Jb{8FI>  
Accountant's Report Rules 会计师报告规则 g4qdm{BL  
accounting and auditing procedure 会计与审计程序;会计与核数程序 xwp?2,<  
Accounting Arrangements 《会计安排》 WatLAn+  
accounting basis 会计基础  YaZ "&i  
accounting by Official Receiver 破产管理署署长呈交的帐目 &-)Y[#\J  
Accounting Circular 《会计通告》 r0uXMr=Z96  
accounting class 会计类别 f?I *`~k  
accounting date 记帐日期;会计结算日期 . t%Vx  
accounting for money 款项核算 Jt, 4@  
Accounting Officer 会计主任 s=@Ce V@4W  
accounting period 会计报告期;会计期 G(3la3\(  
accounting policy 会计政策;会计方针 E&tmWOMj>  
accounting practice 会计惯例 Gbm_xEPC  
accounting principle 会计准则 M[N.H9  
accounting record 会计记录 t4c#' y  
accounting report 会计报告 imq(3?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 J#Eh x|  
Accounting Society of China 中国会计学会 bvRGTOxO  
accounting statement 会计报表 >"{zrwNq  
accounting system 会计制度;会计系统 7?WBzo!!L  
accounting transaction 会计事项;帐务交易 w=>mG-  
accounting treatment 会计处理 6 &Aa b56  
accounting year 会计年度 ^ nZ2p$  
accretion 增值;添加 zi[M{bm  
accrual 应计项目;应累算数目 M{RZ-)IC  
accrual basis 应计制;权责发生制 ? Z fhz   
accrual basis accounting 应计制会计;权责发生制会计 'm? x2$u8  
accrue 应累算;应计 fhWD>;%F%  
accrued benefit 应累算利益 u`2k6.-  
accrued charges 应计费用 u9~J1s<e  
accrued cumulative preference share dividend 应累算的累积优先股股息  y, _3Ks  
accrued expenses 应累算费用 AFUl   
accrued interest payable 应付利息;应计未付利息 R*fR?  
accrued interest receivable 应收利息;应计未收利息 ^b. MR?9  
accrued right 累算权益 j;'Wf[V  
accruing profit 应累算的利润 Z6@J-<u  
accumulated fiscal reserve 累积财政储备 'yjH~F.  
accumulated profit 累积利润;滚存溢利 ]+7c1MB(5  
accumulated reserve 累积储备 O +}EE^*a  
accumulation of surplus income 累积收益盈余 ]Wm ?<7H  
acquired assets 既得资产 &nw ~gSe  
acquisition 收购;购置;取得 !T(Omve)  
acquisition cost 购置成本 YEoT_>A$dB  
acquisition expenses 购置费用 =}lA|S  
acquisition of 100% interest 收购全部股权 ;7*@Gf}R  
acquisition of control 取得控制权 M:f=JuAx  
acquisition of fixed assets 购置固定资产 C2i..iD  
acquisition of shell “买壳” ~y^lNgujO  
acquisition price 收购价 <&Xq`i/(  
act of God 天灾 R*C+Yk)Tkt  
acting partner 执事合伙人 DA@hf  
active market 买卖活跃的市场;交投畅旺的市场;旺市 / {~h?P}  
active partner 积极参与的合伙人 lc#zS_  
active trading 交投活跃 g}KZL-p4\m  
actual circulation 实际流通 *uM*)6O 3  
actual cost 实际成本 ]arskmB]  
actual expenditure 实际开支;实际支出 s4k%ty}  
actual income 实际入息;实际收入;实际收益 @ &yj7-]  
actual market 现货市场 ebK wCZwK*  
actual price 现货价;实际价格 _\;# a  
actual profit 实际利润 ?tQv|x  
actual quotation 实盘;实际价位;实际报价 rL"k-5>fd  
actual year basis 按实际年度计算 Xe+FMbBco  
actuals 实货 @23x;x  
actuarial investigation 精算调查 ha~s< I  
actuarial principle 精算原则 N,$o' \l  
actuarial report 精算师报告 ?M(Wx  
Actuarial Society of Hong Kong 香港精算学会 'PbA/MN  
actuarial valuation 精算师估值 6\@, Lb  
actuary 精算师 X0TGJ,yW(  
ad referendum agreement 暂定协议;有待覆核的协定 gi >{`.]  
ad valorem duty 从价税;按值征税 zD-8#H35X"  
ad valorem duty system 从价税制 PaJwM%s)L  
ad valorem fee 从价费 'A2"&6m)28  
ad valorem tariff 从价关税 _8`;Xgp  
additional allowance 额外免税额 %n,bPa>T  
additional amount for unexpired risk 未过期风险的额外款额 1 R9/AP  
additional assessable profit 补加应评税利润 1 to<at-NN  
additional assessment 补加评税 ^k##a-t<_>  
additional commitment 额外承担 Jz'+@q6h  
additional commitment vote 额外承担拨款 ;mlIWn  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _S1uJ~j;E  
additional dependent parent allowance 供养父母额外免税额 nJg2O@mRJ  
additional provision 额外拨款 rM |RGe  
additional stamp duty 附加印花税 m/Z_HER^  
additional tax 补加税罚款;补加税款 hh}EDnx  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 :h~!#;w_  
adjudged bankrupt 被裁定破产 <2d@\"AoHE  
adjudicated bankrupt 裁定破产人 Ij_`=w<  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 3zHiu*2/!  
adjudication of bankruptcy 裁定破产;宣告破产 gv-k}2u_  
adjudication of insolvency 裁定无力偿还债务 s'4p+eJ  
adjusted actual 经调整的实数;调整后的实数 MEUqQ4/Gl  
adjusted current assets 经调整的流动资产;调整后的流动资产 CU_06A|}  
adjusted figure 经调整的数字;调整后的数额 h]P$L>  
adjusted liabilities 经调整的负债;调整后的负债 mX_`rvYII  
adjusted loss 经调整的亏损;调整后的亏损 L9)&9 /f  
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 |pY0IqO  
adjusted profit 经调整的利润;调整后的利润 a| cD{d  
adjusted surplus 经调整的盈余额;调整后的盈余额 rd{( E  
adjusted value 经调整的价值;调整后的价值 .#|pje^  
adjustment 调整;修订;理算〔保险〕 wv-8\)oA  
adjustment centre 调剂中心 DBDfB b  
adjustment lag 调整过程的时间差距;调整时差 `<d>C}9  
adjustment mechanism 调整机制 w[-Bsf  
adjustment of loss 亏损调整 Q2=~  
adjustment process 调整过程;调整程序 D IN PAyY  
adjustment range 调整幅度 [K- s\  
administered exchange rate 受管制汇率 XU7bWafy  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >m!.l{*j>N  
administration expenses 行政费用 -2_$zk*n  
administration fee 手续费;行政费 zPYa@0I  
administration in bankruptcy 破产管理 )' #(1 ,1k  
administration order 遗产管理令 cpVi9]  
administrator 管理人;遗产管理人 }JsdgO&z  
administrator of the estate 遗产管理人 lR!$+atW  
admission of debt 债项承认书 *Rd&4XG  
admission of proof 接纳债权证明 a=dN.OB}F7  
advance 放贷款项;垫付款项;预支款项;预付款项 y"ck;OQD  
advance account 暂支帐目;预付款帐户 p3'+"sFU  
advance compensation 预付补偿金 nj$K4_  
advance from shareholder 股东垫款 d]]qy  
advance pending reimbursement 预支以待日后付还 H"l'E9k.&p  
advanced economy 先进经济体系 Le!I-i( aD  
advancement 预付;预付财产 GZo4uwG@a  
advances warrant 垫款令 KK6YA  
advancing 贷出 ?Dm&A$r  
adverse balance 逆差 M<Mr (z  
adverse exchange 逆汇 !:5n  
advertisement addressed to shareholders 在报章刊登的致股东通告 ]u';zJ.  
advice for collection 托收通知书 b'YbHUyu  
advice of drawing 提款通知书;汇票通知书 M&dtXG8<^  
advice of payment 付款通知 *gn*S3Is[j  
Advisory Committee [Securities and Futures Commission] }0G Ab2  
谘询委员会〔证券及期货事务监察委员会〕 -tQ|&fl  
Advisory Committee on Diversification 经济多元化谘询委员会 7@?b _  
affidavit 誓章;遗产申报誓章 )EoG@:[  
affidavit of no receipt 述明无收款的誓章 BR'|hG  
affiliate 联号;联营公司;附属公司 A-FwNo2"%  
affiliated company 附属公司;联号;联营公司 0"N %Vm  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Tx(R3B+u7  
affordability 负担能力 f7'%AuSQ(  
African Development Bank [AfDB] 非洲开发银行 "6i9f$N  
after-acquired property 事后取得的财产 4SYN$?.Mp  
after-hours dealing 市后交易 L/I-(08!Y:  
after-tax profit 税后盈利;税后利润;税后溢利 0bE_iu>f'  
agency agreement 代理协议 &bRH(yF  
agency expenses 代理机构的开支 KJiwM(o  
agency fee 代理费 p* @L1  
Agency Law 《代理法》 i`~y %y  
agent 代理人;承销人 5z _)  
agent of company 公司代理人 +,lD_{}_  
agent's fee 代理人费;经纪费 Ou^dI  
aggregate 总计;总数;总体数字 U VT8TN-T  
aggregate amount 总款额;总额 x-<dJ}`  
aggregate assets and liabilities 总体资产与负债 qJ@?[|2R  
aggregate at constant price 按固定价格计算的总体数字 $H^6I8>  
aggregate demand 总需求 u#\3T>o%@  
aggregate gross position 总持仓量 $$@Tgkg?o  
aggregate limit 总限额 ? &O$ayG77  
aggregate of salaries tax 合计薪俸税 &ly[mBP~  
aggregate performance 总体表现;总体业绩 Tx5L   
aggregate supply 总体供应 qU}DOL|  
aggregate surplus 总盈余 ;Yj}9[p;T  
aggregate total 整体总额 TI332,eL  
aggregate value 总值;合计价值 _MU'he^W  
aggregated basis 合计基准 P*SXfb"HC  
aggregated net chargeable income 合计应课税入息实额 AZa3!e/1  
aggregation 合并计算;合计;总和 kBzzi^cl  
aggregation of incomes of husband and wife 夫妇入息合并计算 gT.-Cf{  
aggregation of property 财产的总和 X$* 'D)  
agio 差价;贴水 }/VHeHd  
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》 RY'y%6Z]ZO  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment oZ}e w!V  
《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》 g:Dg?_o  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment D&shrKFx  
《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》 m{*l6`dF  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 61'7b`:(hi  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ?,j:Y0l.L  
agreement for a settlement 授产协议 B:4u 2/!5  
agreement for assignment 转让协议 <7GK *I  
agreement for sale 售卖协议;买卖协议 jK=[   
agreement for sale and purchase 买卖协议 v!,O7XGH~  
agreement for the payment of interest 支付利息协议 XP7A.I#q0  
agreement for the repayment of money 还款协议 2B4c :jJ  
agreement of reinsurance 再保险协议 ? _W*7<  
Agricultural Bank of China 中国农业银行 z+b~#f3  
air passenger departure tax 飞机乘客离境税 181P;R=}<  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 i"'k|TGW^  
airport tax 机场税 ^6*? a9jO>  
alcohol duty 酒精税 CqoL5qt  
alienation 让与;让渡;转让 PT;$@q8  
alimony 生活费;赡养费 EY>A(   
All Ordinaries Index [AOI] 所有普通股指数 '.=Z2O3p  
all risks 全险;综合险 `G'V9Xs(  
All Sales Record for Stock Market 《股票市场成交报告》 P}5aN_v \  
Allied Capital Resources Limited 新联财务有限公司 *%O1d.,  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _5zR!|\^  
allocation letter 拨款信件 -K j CPc  
allocation of fund 分配款项;预留款项 *M"wH_cd  
allocation of profit 利润分配;溢利分配 Cn,jLy  
allocation warrant 拨款令 AKpux,@xB  
allotment 分配;配股 6"DvdJ0MB  
allotment notice 股份配售通知;配股通知 {t 7 M  
allotment of shares 股份分配 O!g> f  
allowable 可获宽免;免税的 cZu:dwE  
allowable business loss 可扣除的营业亏损 <fw[7=_)^  
allowable expenses 可扣税的支出 +,MzD'(D  
allowance 免税额;津贴;备抵;准备金 "\9@gfsp)  
allowance for debts 债项的免税额 mK4a5H  
allowance for depreciation by wear and tear 耗损折旧免税额 G2Apm`/ y  
allowance for funeral expenses 殡殓费的免税额 te|VKYN%}[  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 e9 NHbq  
allowance for repairs and outgoings 修葺及支出方面的免税额 `drvu?F  
allowance to debtor 给债务人的津贴 vmoqsdZ/  
alteration of capital 资本更改 C.@zVt  
alternate trustee 候补受托人 lY1m%  
amalgamation 合并 O7.Is88!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ={fi&j  
ambit of charges 征税范围;收费范围 IOA{l N6  
amended valuation 经修订的估值 4nY2v['m0  
American Commodities Exchange 美国商品交易所 GB+G1w  
American Express Bank Limited 美国运通银行 ESs)|t h  
American Stock Exchange 美国证券交易所 h*d,AJz &.  
amortization 摊销 6+It>mnR  
amount due from banks 存放银行同业的款项 ~DJ/sY2/  
amount due from banks abroad 存放海外银行同业的款项 5 `+*({  
amount due from holding companies 控股公司欠款 ?eu=0|d  
amount due from local banks 存放本港银行同业的款项 3]!(^N>V  
amount due to banks 银行同业的存款 !O5UE  
amount due to banks abroad 海外银行同业的存款 .,c8cq?  
amount due to holding companies 控股公司存款 ;7hf'k  
amount due to local banks 本港银行同业的存款 !yxb<  
amount due to outport banks 外埠银行同业的存款 a%AU9?/q#  
amount for note issue 发行纸币的款额 "-hgeQX  
amount of bond 担保契据的款额 tly:$;K  
amount of consideration 代价款额  *) wp  
amount of contribution 供款数额 b#P8Je`;9  
amount of indebtedness 负债款额 &L/ C:<.  
amount of principal of the loan 贷款本金额 [p <L*3<  
amount of rates chargeable 应征差饷数额 GL/\uq  
amount of share capital 股本额 +`[$w<I  
amount of sums assured 承保款额 ?XHJCp;f  
amount of variation 变动幅度 ?LZ)r^ger  
amount of vote 拨款数额 $Ec;w~e  
amount payable 应付款额 !XFN/-Q ,  
amount receivable 应收款额 9Dpmp|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Rn}+l[]jC  
analysis 分析 t*DM^. @  
ancillary risk 附属风险 F/!C=nS  
annual account 周年帐目;周年帐目报表;年度决算;年结 m:h]nm  
annual accounting date 年结日期 s8tI_h  
annual allowance 每年免税额;年积金;年度津贴;年津 sST6_b  
annual balance 年度余额 89L -k%R  
annual disposable income 每年可动用收入 TWn7&,N  
annual estimates 周年预算 H&GM q5)B  
annual fee 年费 tuv4~i<  
annual general meeting 周年大会 0{j>u`  
annual growth rate 年增率;每年增长率 ZQyT$l~b  
annual long-term supplement 长期个案每年补助金 -du+iOe?  
annual pensionable emolument 可供计算退休金的年薪 J|ILG  
annual report 年报 eSvu:euv  
Annual Report on the Consumer Price Index 《消费物价指数年报》 eZUK<&0x5  
annual return 周年报表;周年申报表;每年报税表格 ULoTPx@N  
Annual Return Rules 《周年报表规则》 N%T-Q9k  
annual review of consumer prices 每年消费物价回顾 'aCnj8B  
annual roll-forward basis 逐年延展方式 E J 9A 4B  
annual salary 年薪 %o?fE4o'  
annual statement 年度报表;年度决算表 v!x=fjr<  
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 o$Jk2 7  
annuitant 年金受益人 0S' EnmG  
annuity 年金 0]"j,  
annuity contract 年金合约 ,@P3!|  
annuity on human life 人寿年金 ] 03!K E  
antecedent debt 先前的债项 `dj/Uk  
ante-dated cheque 倒填日期支票 _ p?q/-[4  
anticipated expenditure 预期开支 M5<5 (l  
anticipated net profit 预期纯利 rp _G.C  
anticipated revenue 预期收入 X=DJOepH'  
anti-inflation measure 反通货膨胀措施 L\b$1U!i  
anti-inflationary stance 反通货膨胀立场 UP,(zKTA  
apparent deficit 表面赤字 7ed*dXY*  
apparent financial solvency 表面偿债能力 =B; )h  
apparent partner 表面合伙人 -5Ccuk>6  
application for personal assessment 个人入息课税申请书 ^m5{:\ Xk  
application of fund 资金应用 }#Vo XilX  
application to release as liquidator and to destruct the books of accounts and documents "e_ED*  
申请免除清盘人职务及毁灭帐簿与文件 v+\E%H  
appointed actuary 委任精算师 OyH:  
appointed auditor 委任核数师;委任审计师 UboOIx5:  
appointed trustee 委任的受托人 *EotYT  
appointer 委任人  6E  
apportioned pro rata 按比例分摊 B[k"xs  
apportionment 分配;分摊 #|'8O  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2[W Qq)\  
apportionment formula 分摊方程式 K[ylyQ1  
apportionment of estate duty 遗产税的分摊 C~l5D4D#  
appraisal 估价;评估 0a(*/u  
appreciable growth 可观增长 {xOu*8J  
appreciable impact 显着影响 B$7lL  
appreciable increase 可观增长 YGxdYwBwf  
appreciation 增值;升值 (+4=A k  
appreciation against other currencies 相对其他货币升值 ZI5UQH/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  R,y8~D  
appreciation tax 增值税 SBYRN##n_  
appropriation 拨款;拨用;拨付 /R^!~J50  
appropriation account 拨款帐目  s cn!,  
Appropriation Bill 拨款法案 YpuA,r;"  
appropriation-in-aid system 补助拨款办法 3lKIEPf6r  
approved assets 核准资产 1Ce:<.99B  
approved basket stock 认可一篮子证券 ;T/' CD  
approved budget 核准预算 of(Nq@  
approved charitable donation 认可慈善捐款 {a>)VZw_#  
approved charitable institution 认可慈善机构 "+| >nA=7  
approved currency 核准货币;认可货币 <@Ew-JU  
approved estimates 核准预算 ?lbX.+  
approved estimates of expenditure 核准开支预算 Gk!v-h9cq  
approved overseas insurer 核准海外保险人 *aTM3k)Zs  
approved overseas trust company 核准海外信托公司 ~>{<r{H"S  
approved pooled investment fund 核准汇集投资基金 60hf)er  
approved provident fund scheme 认可公积金计划 ]H.+=V;1  
approved provision 核准拨款 a8dR.  
approved redeemable share 核准可赎回股份 3?fya8W<  
approved regional stock 认可地区性证券 {Q4=GrS  
approved retirement scheme 认可退休金计划 J,IOp-  
approved subordinated loan 核准附属贷款 ^up*KQ3u\  
arbitrage 套戥;套汇;套利 N["(ZSS   
arbitrageur 套戥者;套汇者 ^\x PF5  
arbitrary amount 临时款项 C8(sH@  
arrangement 措施;安排;协定 V @8X .R>  
arrears 欠款 y*zZ }>  
arrears of pay 欠付薪酬 <KJ18/  
arrears of revenue 逾期未收税款;逾期未收的帐项 iPHMyxT+S  
articles of association 组织章程;组织细则;组织章程细则 SLBKXj|  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 !lHsJ)t  
ascertainment of profit 确定利润 OxqP:kM  
"Asia Clear" “亚洲结算系统” y 5=J6a2.  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 !rrjA$P<v  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 M`"2;  
Asian Development Fund [ADF] 亚洲发展基金 I</Nmgf  
Asian dollar bond 亚洲美元债券 ECl[v%R/6  
Asian dollar market 亚洲美元市场 R4{}ZT  
Asian dollar rate 亚洲美元利率 1a%*X UT  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 I\4 I,ds  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ti'OjoJL  
asked price 沽盘;喊价;索价;卖方报价 &9^c-;Vs  
assessable income 应评税入息 A~h8 >zz*  
assessable loss 应评税亏损 `7'(U)x,F  
assessable profit 应评税利润 ZtIK"o-|!  
assessable value 应评税值 L@v0C)  
assessed profit 估定利润 {x-g?HB  
assessed value 经评估价值 j^LnHVHk1  
assessment 评税;评定;估价;评税单 Xst&QKU  
assessment number 评税编号;估价编号 4CNK ]2  
assessment of additional tax 补加税评税 .p0;y3so4  
assessment of performance 业绩评估;实绩评价 Ws(BouJ  
Assessor 评税主任 ,m0=zH4+:  
asset price bubbles 资产价格泡沫  {!x-kF_  
asset-backed securities 具资产保证的证券 v^KJU +  
assets accretion 资产增值 kV-a'"W5  
assets and liabilities 资产与负债 <Qwi 0$  
assets betterment statement 资产递增表;资产改进表 bv|v9_i  
assets lending 实物放款;有抵押贷款 CVu'uyy  
assets of the company passing on the death 死者去世时转移的公司资产 $BNn1C8[  
assets pledged as security for liabilities 用作负债抵押的资产 ^gv)[  
assets portfolio 资产投资组合 ]jM D'vg^b  
assets price 资产价格 KxiZx I  
assets quality 资产质素 M"~B_t,Nw  
assets realization 资产变现 &0Nd9%>  
assets refinancing arrangement 资产再集资安排 /@on=~  
assets securitization 资产证券化 ZVda0lex&  
assets situated outside Hong Kong 在香港以外地方的资产 6`EyzB%.$  
assets stripping 削减资产;拆卖资产 ujDAs%6MZ  
assets value 资产值 S,J'Z:spf  
assignee 承让人 M~3(4,  
assignment 转让;转让书;转让契 MLL2V`vBT  
assignment of interest 权益转让 `t#C0  
assignment of letters patent and trade mark 专利证书及商标转让 3{,Mpb@  
assignment of property 物业转让;物业转让书 sp AYb<  
assignment right 转让权 c*LnLK/m  
assignor 转让人 [?;oiEe.|  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 I8?egDkk  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ]_#[o S  
associate member 附属会员 8f#YUK sW=  
associated body corporate 相联法人团体 W*VQ"CW{^]  
associated company 相联公司;联属公司 _pk=IHGsB  
associated corporation 相联法团 =(v/pLLK?  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] +)ro EJ_  
公认会计师公会〔英国〕 5MiWM2"X\  
Association of Futures Exchange Brokers 香港期货经纪协会 mVk:[ }l6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 s2&UeYbIs  
association of underwriters 承保人组织 ;Q-sie(#  
assumption of control 接管 'L=g(  
assurance 担保;保险;转易;转易书 R-Uj\M>  
assurance of interest 权益的转易 3",6 E(  
at 19XX price 按一九XX年价格计算 {"s9A&  
at a discount 按赔价计算;按贴水价格计算;打折扣 4oCn F+(  
at a premium 按溢价计算;按升水价格计算 wxvt:= =  
at call 通知付款;按通知 {:fyz#>>^  
at constant market price 按固定市价计算 u!;kBs  
at constant price 按固定价格计算 "PnYa)?1  
at cost 按成本计算 8+ `cv"  
at current market price 按当时市价计算;按现时市价计算 EYMwg_  
at current price 按当时价格计算;按现时价格计算 Cf8(J k`v|  
at factor cost 按要素成本计算;按生产要素成本计算 i Ri1E;  
at money-of-the-day price 按付款当日价格计算 -08Ys c  
at or better 按指定或较佳价位〔买卖指令〕 \:^$ZBQr<n  
at par 按面值计算;平价 'g( R4deCX  
at sight 见票即付 (S1$g ~t;  
at the close 按收市盘 -.:1nI  
at the opening 按开市盘 XWk/S $-d  
attestation 见证;见证条款 -%"MAIJnX  
at-the-money option 平价期权 )HR'FlxOd  
attorney 受权人;受托代表人 t+p-,ey^@  
attornment 新拥有人承认书 0d.lF:  
attributable profit 可归属利润 l{Xsh;%=  
attributable share value 可归属股份价值 c]&(h L  
Auckland Stock Exchange 奥克兰证券交易所 &V iIxJZ1$  
auction 拍卖 3-tp94`8}t  
auctioneer 拍卖商 J:p nmZ`X  
audit 审计;核数 >P+V!-%#  
Audit Commission 审计署 x7t"@Gz  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 2VMau.eQ  
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〕 5v!Uec'+  
audit review 帐目审查 d$b{KyUA  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 S\GG(#b!  
audited account 审计帐目;经审计的帐目 h4!$,%"''  
audited annual account 经审计的周年帐目 5+giT5K*h  
audited balance sheet 经审计的资产负债表 A#LK2II^  
auditor 核数师;核数主任;审计师 $Pl>T09d  
auditor's certificate 核数师证明书;审计师证明书 2>?GD@GE  
auditor's report 核数师报告;审计师报告 Vs\ )w>JF  
Aussie bond 澳元债券 AaKILIIQZ  
austerity budget 紧缩预算 )` '  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 $;"@;Lj%,  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,_P(!7Z8  
Australian Dollar [AUD] 澳元 ml\7JW6Rx  
Australian Options Market 澳大利亚期权市场 U#@:"v|  
Australian Securities Commission 澳洲证券事务监察委员会 Qa(u+  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 G }TT-  
Australian Stock Exchange 澳大利亚证券交易所 .r[J} O"  
Austrian Schilling [ATS] 奥地利先令 6R dfF$f  
authentication 认证;鉴证 KiH#*u S  
authority to purchase 委托购买证;委购书 gO_^{>2  
authorization 认可;核准;授权;授权书 R0-ARq#0<  
authorization by direction 指示授权 u;1#eP\;  
authorization by instruction 指令授权 I-&/]<5y  
authorization by warrant 令状授权 Lp1wA*  
authorization of unit trust 单位信托的认可 RhX 2qsva-  
authorized agent 指定代理人 +1F@vag7  
authorized capital 法定资本 li,kW`j+t  
authorized clerk 出市员 eHd{'J<  
authorized dealer 认可交易商 [uZU p*.V  
authorized financial institution 认可财务机构 />.&  
authorized fund 认可基金 B_c(3n-"  
authorized fund house 获授权的基金公司;认可基金公司 x8tRa0-q  
authorized institution 认可机构 )<IbQH|_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 =:o)+NE  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 'HPw5 L  
authorized insurer 获授权保险人;获认可承保人 #d(6q$IE  
authorized investment 特准投资项目 XlDVJx<&J  
authorized person 获授权人 V>4 !fD=  
authorized representative 获授权代表 ]wdudvS@6r  
authorized share capital 法定股本 C'*1w  
automated quotation system 自动报价系统 *!'00fv  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] SS(jjpe&,  
自动交易系统〔香港期货交易所有限公司〕 75I* &Wl  
automatic adjustment mechanism 自动调整机制 >3 qy'lm  
automatic adjustment system 自动调整系统 umI#P,%[  
Automatic Clearing House 自动票据交换所 QO%>RG  
automatic exchange rates accumulation system 自动化汇率累集系统 y#YCc{K [  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 vTU"c>]  
automatic teller machine [ATM] 自动柜员机 kd!f/'E!  
autopay 自动转帐 i|.!*/qF  
available assets 可用资产 ^ chlAQz(  
available fiscal reserve 现存财政储备 e>sr)M  
available profit 可用利润 9Ni$nZN  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Ho\K %#u  
average 平均;平均数;海损 e[>(L%QV+  
average basic salary 平均基本薪金 3)__b:7J  
average consumer expenditure 平均消费开支;一般消费开支 3l5q?"$  
average cost 平均成本 2Xe2 %{  
average cost of land production 增辟土地平均成本 d=N5cCqq  
average daily turnover 平均每日成交额 u&2uQ-T0  
average daily wage rate 平均每日工资率 dpGaI  
average expenditure pattern 平均开支模式 Hagj^8  
average growth rate 平均增长率 ?8YHz  
average net fixed assets 固定资产平均净值 zSDiJ$Xk  
average of relatives 相对价格平均数 >d#B149  
average price 平均价格 9FH=Jp  
average propensity to consume 平均消费倾向;一般消费倾向 93[`1_q7\  
average propensity to save 平均储蓄倾向;一般储蓄倾向 LOR$d^l  
average rate 平均率 /DZKz"N  
average revenue 平均收入;平均收益 V@e0VV3yx%  
average stock 平均库存;平均存货 )k0bP1oGS  
average yearly rent 平均年租 LW ntZ.  
avoidance of double taxation 避免双重课税 (O /hu3  
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 f<0-'fGJd  
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