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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: (R9{wGV [  
A share A股;甲类股份 W RBCNra  
abatement of tax 减税;减扣免税额 ZM6`:/lc  
ABN AMRO Bank N.V. 荷兰银行 K+s@.D9J  
above-the-line expenditure 线上项目支出;经常预算支出 SU,#:s(  
above-the-line receipt 线上项目收入;经常预算收入 ^n@dC?  
ABSA Asia Limited 南非联合亚洲有限公司 5~pQ$-  
absolute change 绝对数值变更 1 +0-VRl  
absolute expenditure 实际开支 eTeZ^G  
absolute guideline figure 绝对准则数字 ef Moi'v  
absolute interest 绝对权益 l\HLlwYO  
absolute order of discharge 绝对破产解除令 **D3.-0u&  
absolute profit margin 绝对利润幅度 NMM$ m!zg  
absolute value 实值;绝对值 K&\ q6bU  
absolutely vested interest 绝对既得权益 ,:E*Mw:  
absorbed cost 已吸收成本;已分摊成本 __3s3YG  
absorption 吸收;分摊;合并 NrVE[Z#  
absorption rate 吸收率;摊配率;分摊率 }Ai_peO0a  
ACB Finance Limited 亚洲商业财务有限公司 T"b'T>Y  
acceptable form of reciprocity 合理的互惠条件 ~l^Q~W-+  
acceptable rate 适当利率;适当汇率 mB.j?@Y%  
acceptance agreement 承兑协议 MXsCm(  
acceptance for honour 参加承兑 U5iyvU=UG  
acceptor 承兑人;接受人;受票人 j_ \?ampF  
acceptor for honour 参加承兑人 j& H4L  
accident insurance 意外保险 v!>(1ROQ.=  
Accident Insurance Association of Hong Kong 香港意外保险公会 or8`.h EHI  
accident insurance scheme 意外保险计划 *%nV<}e^_=  
accident year basis 意外年度基准 xpO'.xEs  
accommodation 通融;贷款 TEzMFu+V  
accommodation bill 通融票据;空头票据 PXx:JZsju  
accommodation party 汇票代发人 &(Yv&j X  
account balance 帐户余额;帐户结余 !jySID?q  
account book 帐簿 ZNKopA(=|%  
account collected in advance 预收款项 r*r3QsO  
account current book 往来帐簿 z AZ+'9LB  
account of after-acquired property 事后取得的财产报告 '1 }ybSG  
account of defaulter 拖欠帐目  s-Z<  
account payable 应付帐款 k(]R;`f$W  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 mnG\qsKNLK  
account receivable 应收帐款 BQ;F`!Hx?  
account receivable report 应收帐款报表 '#oNOU  
account statement 结单;帐单;会计财务报表 Rs +),  
account title 帐户名称;会计科目 >iKbn  
accountant's report 会计师报告  jO5,PTV  
Accountant's Report Rules 会计师报告规则 OxC8xB;`  
accounting and auditing procedure 会计与审计程序;会计与核数程序 UG!528;7  
Accounting Arrangements 《会计安排》 eXYf"hU,  
accounting basis 会计基础 ;h-W&i7  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,(@JNtx  
Accounting Circular 《会计通告》 M SnRx*-  
accounting class 会计类别 w<P$)~6  
accounting date 记帐日期;会计结算日期 wAvnj  
accounting for money 款项核算 *6` };ASK  
Accounting Officer 会计主任 ^E#i5d+'N  
accounting period 会计报告期;会计期 . XVW2ISv  
accounting policy 会计政策;会计方针 *B3 4  
accounting practice 会计惯例 ,u<oAI`  
accounting principle 会计准则 gB)Cmw*  
accounting record 会计记录 9*<=K  
accounting report 会计报告 PsMp &~^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *M]@}'N  
Accounting Society of China 中国会计学会 jR_o!n~5  
accounting statement 会计报表 #$^vP/"$  
accounting system 会计制度;会计系统 O u-/dE%  
accounting transaction 会计事项;帐务交易 yU{Q`6u T  
accounting treatment 会计处理 Jqp;8DV}  
accounting year 会计年度 v] ?zG&Jh  
accretion 增值;添加 y!kU0  
accrual 应计项目;应累算数目 %`# HGji)  
accrual basis 应计制;权责发生制 ]Uu:t  
accrual basis accounting 应计制会计;权责发生制会计 6/=0RTd  
accrue 应累算;应计 b)(rlX  
accrued benefit 应累算利益 LFskNF0X  
accrued charges 应计费用 $SbgdbX  
accrued cumulative preference share dividend 应累算的累积优先股股息 nkxv,_)ZT  
accrued expenses 应累算费用 "8#EA<lsS  
accrued interest payable 应付利息;应计未付利息 F*, e,s  
accrued interest receivable 应收利息;应计未收利息 |nMg.t`8  
accrued right 累算权益 yP^C)  
accruing profit 应累算的利润  T1\@4x  
accumulated fiscal reserve 累积财政储备 O!U8"Yr$  
accumulated profit 累积利润;滚存溢利 `:Bm@eN  
accumulated reserve 累积储备 {2v,J]v_[  
accumulation of surplus income 累积收益盈余 SmUj8?6"  
acquired assets 既得资产 +I>V9%%vW_  
acquisition 收购;购置;取得 $[xS>iuD  
acquisition cost 购置成本 Mjj5~by:  
acquisition expenses 购置费用 Pl\r|gS;  
acquisition of 100% interest 收购全部股权 QUO'{;,  
acquisition of control 取得控制权 >3qfo2K 0  
acquisition of fixed assets 购置固定资产 csd~)a nb  
acquisition of shell “买壳” GD -cP5$  
acquisition price 收购价  v[+ ]  
act of God 天灾  {S$61ut  
acting partner 执事合伙人 np6R\Q!&  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Q{:=z6&  
active partner 积极参与的合伙人 U(rY,4'  
active trading 交投活跃 Klj -dz  
actual circulation 实际流通 z4iTf8  
actual cost 实际成本 '5r\o8RjN  
actual expenditure 实际开支;实际支出 r^v1_u, 1I  
actual income 实际入息;实际收入;实际收益 8-&c%h 1  
actual market 现货市场 [q!/YL3 %  
actual price 现货价;实际价格 W' Y?X]xr  
actual profit 实际利润 L']"I^( N  
actual quotation 实盘;实际价位;实际报价 O\+b1+&b3Y  
actual year basis 按实际年度计算 L&,&SDr  
actuals 实货 ]pq(Q:"P,5  
actuarial investigation 精算调查 uefrE53  
actuarial principle 精算原则 9-"!v0['  
actuarial report 精算师报告 tu:W1?  
Actuarial Society of Hong Kong 香港精算学会 'D:R]@eK]  
actuarial valuation 精算师估值 $V\Dl]a1  
actuary 精算师 BA6(Owb  
ad referendum agreement 暂定协议;有待覆核的协定 :%4N4| Q  
ad valorem duty 从价税;按值征税 ;@FCa j&  
ad valorem duty system 从价税制 rX}FhBl5  
ad valorem fee 从价费 vs%d}]v  
ad valorem tariff 从价关税 '',g}WvRwe  
additional allowance 额外免税额 {XEX0|TZ  
additional amount for unexpired risk 未过期风险的额外款额 wM1&_%N  
additional assessable profit 补加应评税利润 \&MJ(F>vJ  
additional assessment 补加评税 {%+UQ!]d8  
additional commitment 额外承担 3]li3B'  
additional commitment vote 额外承担拨款 )qua0'y]@  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 X#<+D1P  
additional dependent parent allowance 供养父母额外免税额 !!+LFe4su  
additional provision 额外拨款 O)8$aAJ)V  
additional stamp duty 附加印花税 &[7z:`+Y##  
additional tax 补加税罚款;补加税款 v];P| Fi  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 j@s*hZ^J+  
adjudged bankrupt 被裁定破产 =eyPo(B  
adjudicated bankrupt 裁定破产人 *_sSM+S  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 D%*Ryg  
adjudication of bankruptcy 裁定破产;宣告破产 < #zd]t  
adjudication of insolvency 裁定无力偿还债务 u10;qYfL8o  
adjusted actual 经调整的实数;调整后的实数 !B v.@~  
adjusted current assets 经调整的流动资产;调整后的流动资产 TZ#^AV=ae  
adjusted figure 经调整的数字;调整后的数额 EYRg,U&'  
adjusted liabilities 经调整的负债;调整后的负债 q|sT4} =  
adjusted loss 经调整的亏损;调整后的亏损 U8a5rF><  
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 qs>&Xn  
adjusted profit 经调整的利润;调整后的利润 GDQQ4-|O  
adjusted surplus 经调整的盈余额;调整后的盈余额 ) W/_2Q.  
adjusted value 经调整的价值;调整后的价值 k![oJ.vHD  
adjustment 调整;修订;理算〔保险〕 \OwCZ!`7i  
adjustment centre 调剂中心 s=>^ 8[0O  
adjustment lag 调整过程的时间差距;调整时差  Pm"nwm  
adjustment mechanism 调整机制  OK(xG3T  
adjustment of loss 亏损调整 T,9pd;k  
adjustment process 调整过程;调整程序 AD~_n ^  
adjustment range 调整幅度 B8~bx%)3T  
administered exchange rate 受管制汇率 :(YFIW`59  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 4YgO1}%G  
administration expenses 行政费用 ~wQ M ?h  
administration fee 手续费;行政费 Z]XjN@j"  
administration in bankruptcy 破产管理 ~7w LnB  
administration order 遗产管理令 wlFK#iK  
administrator 管理人;遗产管理人 :;jRAjq"  
administrator of the estate 遗产管理人 i8A-h6E  
admission of debt 债项承认书 ;]l`Q,*OXb  
admission of proof 接纳债权证明 ,B#*<_?E5  
advance 放贷款项;垫付款项;预支款项;预付款项 [ D"5@  
advance account 暂支帐目;预付款帐户 uhU'm@JZ  
advance compensation 预付补偿金 H6hhU'Kxf8  
advance from shareholder 股东垫款 9\VV++}s>o  
advance pending reimbursement 预支以待日后付还 >eWORf>7  
advanced economy 先进经济体系 d*dPi^JjC  
advancement 预付;预付财产 7l4}b^>/`  
advances warrant 垫款令 n)PqA*  
advancing 贷出 88VI _<  
adverse balance 逆差 /*(&Dmt>  
adverse exchange 逆汇 jN!VrRA  
advertisement addressed to shareholders 在报章刊登的致股东通告 j dkqJ4&i  
advice for collection 托收通知书 %6la@i  
advice of drawing 提款通知书;汇票通知书 E BSjU8  
advice of payment 付款通知 nG%<n  
Advisory Committee [Securities and Futures Commission] )4RSo&9p`  
谘询委员会〔证券及期货事务监察委员会〕 {^?:-#~h  
Advisory Committee on Diversification 经济多元化谘询委员会 2O}X-/H  
affidavit 誓章;遗产申报誓章 0j2mTF(C  
affidavit of no receipt 述明无收款的誓章 [QIQpBL  
affiliate 联号;联营公司;附属公司 Te`MIR  
affiliated company 附属公司;联号;联营公司 NNMn,J  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 #~4;yY\$I  
affordability 负担能力 kP1cwmZ7F  
African Development Bank [AfDB] 非洲开发银行 a4 mRu|x  
after-acquired property 事后取得的财产 |-TxX:O-  
after-hours dealing 市后交易 |S]T,`7u  
after-tax profit 税后盈利;税后利润;税后溢利 y!T8(  
agency agreement 代理协议 ,n`S ,  
agency expenses 代理机构的开支 uR.`8s|  
agency fee 代理费 MeYu  
Agency Law 《代理法》 %I;uqf  
agent 代理人;承销人 ?:6w6GwAA  
agent of company 公司代理人 yQ !keGj  
agent's fee 代理人费;经纪费 N|%X/UjZ2.  
aggregate 总计;总数;总体数字  `7oYXk  
aggregate amount 总款额;总额 )"]( ?V  
aggregate assets and liabilities 总体资产与负债 a1EQ.u  
aggregate at constant price 按固定价格计算的总体数字 ';m;K (g  
aggregate demand 总需求 iO"ZtkeNr  
aggregate gross position 总持仓量 @O|`r(le  
aggregate limit 总限额 :jJ0 +Q  
aggregate of salaries tax 合计薪俸税 ,u9 >c*Ss\  
aggregate performance 总体表现;总体业绩 })j N 8px  
aggregate supply 总体供应 <B'PB"R3y  
aggregate surplus 总盈余 +U iJWO  
aggregate total 整体总额 = toU?:.  
aggregate value 总值;合计价值 2J (nJT"  
aggregated basis 合计基准 8Y_lQfJa  
aggregated net chargeable income 合计应课税入息实额 }@~+%_;  
aggregation 合并计算;合计;总和 ]TN/n%\  
aggregation of incomes of husband and wife 夫妇入息合并计算 /4}y2JVv)  
aggregation of property 财产的总和 [ #fz [U  
agio 差价;贴水 k\RS L  
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》 EHfB9%O7y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 4?]s%2U6  
《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》 -wVuM.n(Z  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment eh8lPTKil  
《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》 {{AZW   
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment sq@c?!'  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 (wvU;u  
agreement for a settlement 授产协议 `NNP}O2  
agreement for assignment 转让协议 2cwJ);Eg2  
agreement for sale 售卖协议;买卖协议 v3(0Mu0J  
agreement for sale and purchase 买卖协议 5=b6B=\*~  
agreement for the payment of interest 支付利息协议 fu?u~QZ8  
agreement for the repayment of money 还款协议 ?J-D6;  
agreement of reinsurance 再保险协议 \YHl(  
Agricultural Bank of China 中国农业银行 AW'$5 NF>  
air passenger departure tax 飞机乘客离境税 Gzwb<e y  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 .*Bd'\:F/q  
airport tax 机场税 ~%h&ELSw  
alcohol duty 酒精税 >U(E \`9D  
alienation 让与;让渡;转让 ! %B-y 9\  
alimony 生活费;赡养费 oi8M6l  
All Ordinaries Index [AOI] 所有普通股指数 U;*O7K=P  
all risks 全险;综合险 ce*?crOV  
All Sales Record for Stock Market 《股票市场成交报告》 s#(7D3Pr#  
Allied Capital Resources Limited 新联财务有限公司 L* ScSxw  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 p.H`lbVY  
allocation letter 拨款信件 $j \jT  
allocation of fund 分配款项;预留款项 ]=59_bkD:s  
allocation of profit 利润分配;溢利分配 "1`w>(=  
allocation warrant 拨款令 %-B wK  
allotment 分配;配股 aimf,(+  
allotment notice 股份配售通知;配股通知 [[xnp;-;  
allotment of shares 股份分配 g?K? Fn.}  
allowable 可获宽免;免税的 Gyrc~m[$  
allowable business loss 可扣除的营业亏损 *$3p3-  
allowable expenses 可扣税的支出 $M~`)UeV_  
allowance 免税额;津贴;备抵;准备金 c7R&/JV  
allowance for debts 债项的免税额 c=^69>w  
allowance for depreciation by wear and tear 耗损折旧免税额 BU7QK_zT:  
allowance for funeral expenses 殡殓费的免税额 h)aLq  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 =1xVw5^F  
allowance for repairs and outgoings 修葺及支出方面的免税额 Cq3Au%7  
allowance to debtor 给债务人的津贴 f0YBy<a  
alteration of capital 资本更改 ]:m4~0^#-(  
alternate trustee 候补受托人 MP.ye|i4Q  
amalgamation 合并 Kjpsz];  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,XI=e=  
ambit of charges 征税范围;收费范围 g4{0  
amended valuation 经修订的估值 F~~9/#  
American Commodities Exchange 美国商品交易所 T!Lv%i*|Y  
American Express Bank Limited 美国运通银行 %Aa_Bumf*:  
American Stock Exchange 美国证券交易所 )6eFYt%c  
amortization 摊销 @Y<fj^]k  
amount due from banks 存放银行同业的款项 }:[MSUm5  
amount due from banks abroad 存放海外银行同业的款项 1#8~@CQ ::  
amount due from holding companies 控股公司欠款 {Z1-B60P  
amount due from local banks 存放本港银行同业的款项 %d<UMbS^  
amount due to banks 银行同业的存款 LR'~:46#u  
amount due to banks abroad 海外银行同业的存款 *}_i[6_\E  
amount due to holding companies 控股公司存款 WI.+9$1:P  
amount due to local banks 本港银行同业的存款 6/vMK<Fz9  
amount due to outport banks 外埠银行同业的存款 !& >LLZ  
amount for note issue 发行纸币的款额 'Mhnu2d  
amount of bond 担保契据的款额 /||8j.Tm  
amount of consideration 代价款额 yo$A0Ti!w  
amount of contribution 供款数额 -y[y.#o  
amount of indebtedness 负债款额 "{3MXAFe  
amount of principal of the loan 贷款本金额 *~w?@,}  
amount of rates chargeable 应征差饷数额 JvaHH!>d/  
amount of share capital 股本额 %e_){28 n  
amount of sums assured 承保款额 +;Gvp=hk  
amount of variation 变动幅度 e@& 2q{Gi=  
amount of vote 拨款数额 QUg<~q)Oq  
amount payable 应付款额 Hl*#iUq  
amount receivable 应收款额 lTFo#p_(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ABL5T-*]  
analysis 分析 7M_GGjP  
ancillary risk 附属风险 \jS^+Xf?^  
annual account 周年帐目;周年帐目报表;年度决算;年结 YG)7+94  
annual accounting date 年结日期 ,u!_mV  
annual allowance 每年免税额;年积金;年度津贴;年津 \`%#SmQF  
annual balance 年度余额 4VkJtu5  
annual disposable income 每年可动用收入 l E* .9T  
annual estimates 周年预算 ,mKUCG  
annual fee 年费 gKgdu($NJ  
annual general meeting 周年大会 R;uP^  
annual growth rate 年增率;每年增长率 *OHjw;xm+  
annual long-term supplement 长期个案每年补助金 &(jt|?{  
annual pensionable emolument 可供计算退休金的年薪 ''k}3o.K[  
annual report 年报 ^K 9jJS9K  
Annual Report on the Consumer Price Index 《消费物价指数年报》 iR8;^C.aT  
annual return 周年报表;周年申报表;每年报税表格 Vg mYm~y'  
Annual Return Rules 《周年报表规则》 buWF6LFC  
annual review of consumer prices 每年消费物价回顾 3M'Y'Szm  
annual roll-forward basis 逐年延展方式 ej&o,gX  
annual salary 年薪 o=F!&]+  
annual statement 年度报表;年度决算表 ,S~A]uH'  
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 A5O;C  
annuitant 年金受益人 #vViEBVeN  
annuity 年金 ZW 5FL-I  
annuity contract 年金合约 nE :Wl  
annuity on human life 人寿年金 =,08D^xY  
antecedent debt 先前的债项 6+C]rEY/o  
ante-dated cheque 倒填日期支票 db3.X~Cn#s  
anticipated expenditure 预期开支 h*sL' fJ]  
anticipated net profit 预期纯利 u N_<G  
anticipated revenue 预期收入 d ;,C[&  
anti-inflation measure 反通货膨胀措施 =H^~"16  
anti-inflationary stance 反通货膨胀立场 -cUw}  
apparent deficit 表面赤字 t1G2A`  
apparent financial solvency 表面偿债能力 j tqU`|FSQ  
apparent partner 表面合伙人 1J&hm[3[K  
application for personal assessment 个人入息课税申请书 eEeK ] 8@  
application of fund 资金应用 gV'=u z v  
application to release as liquidator and to destruct the books of accounts and documents 7'@~TM  
申请免除清盘人职务及毁灭帐簿与文件 wB<cW>6  
appointed actuary 委任精算师 {P%\& \{F  
appointed auditor 委任核数师;委任审计师 ("=24R=a  
appointed trustee 委任的受托人 ZKi?;ta=  
appointer 委任人 Yof ]  
apportioned pro rata 按比例分摊  AZ-JaE  
apportionment 分配;分摊 "<"s&ws;k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4 X0ku]  
apportionment formula 分摊方程式 b'RBel;W  
apportionment of estate duty 遗产税的分摊 !T}R=;)e h  
appraisal 估价;评估 ={{q_G\WD  
appreciable growth 可观增长 e C&!yY2g  
appreciable impact 显着影响 K=dG-+B~}  
appreciable increase 可观增长 Cn>t"#zs!~  
appreciation 增值;升值 ^n\g,  
appreciation against other currencies 相对其他货币升值 #Q|ACNpYM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )=0@4   
appreciation tax 增值税 ]_4HtcL4  
appropriation 拨款;拨用;拨付 ,~NJ}4wP  
appropriation account 拨款帐目 .;&4'ga4  
Appropriation Bill 拨款法案 i^rHZmT  
appropriation-in-aid system 补助拨款办法 5[^Rf'wy  
approved assets 核准资产 BIT<J5>  
approved basket stock 认可一篮子证券 tpP68)<ns  
approved budget 核准预算 0rc'SEl  
approved charitable donation 认可慈善捐款 [Fr <tKtB  
approved charitable institution 认可慈善机构 t<+gyAW  
approved currency 核准货币;认可货币 -?ebkHe  
approved estimates 核准预算 qi8~bQ{rH  
approved estimates of expenditure 核准开支预算  f^[m~  
approved overseas insurer 核准海外保险人 {65_k  
approved overseas trust company 核准海外信托公司 t\\<+^[%  
approved pooled investment fund 核准汇集投资基金 Qr~yHFc1y  
approved provident fund scheme 认可公积金计划 ^K^rl 9  
approved provision 核准拨款 ?nf4K/IjZ!  
approved redeemable share 核准可赎回股份 }/7rA)_  
approved regional stock 认可地区性证券 K!gocNOf  
approved retirement scheme 认可退休金计划 t5S!j2E  
approved subordinated loan 核准附属贷款 KU_""T  
arbitrage 套戥;套汇;套利 85+w\KuEY  
arbitrageur 套戥者;套汇者 ,6wGdaMR  
arbitrary amount 临时款项 U#4>GO;A  
arrangement 措施;安排;协定 a!;K+wL >  
arrears 欠款 DWU(ld:_  
arrears of pay 欠付薪酬 yuF\YOA9  
arrears of revenue 逾期未收税款;逾期未收的帐项 >W'"xK|:  
articles of association 组织章程;组织细则;组织章程细则 d*:J0J(  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 PB@jh}  
ascertainment of profit 确定利润 Vv>hr+e  
"Asia Clear" “亚洲结算系统” zBqNE`  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 8ya|eJ]/L  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 NHzVA*f  
Asian Development Fund [ADF] 亚洲发展基金 (z%OK[  
Asian dollar bond 亚洲美元债券 Qs_]U  
Asian dollar market 亚洲美元市场 |PLWF[+t8  
Asian dollar rate 亚洲美元利率 "T6s;'k  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 p%e/>N.P  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 a,[NcdG  
asked price 沽盘;喊价;索价;卖方报价 A)kdY!}  
assessable income 应评税入息 n5?7iU&JIo  
assessable loss 应评税亏损 ymA8`k5>@  
assessable profit 应评税利润 `(@{t:L  
assessable value 应评税值 w#;y  
assessed profit 估定利润 SdJkno  
assessed value 经评估价值 t},71Ry  
assessment 评税;评定;估价;评税单 <J^94-[CF  
assessment number 评税编号;估价编号 4HyD=6V#  
assessment of additional tax 补加税评税 ZZW%6-B  
assessment of performance 业绩评估;实绩评价 hj3wxH.}  
Assessor 评税主任 iD:T KB_r  
asset price bubbles 资产价格泡沫 8{p#Nl?U1  
asset-backed securities 具资产保证的证券 }M9I]\  
assets accretion 资产增值 (vbI4&r  
assets and liabilities 资产与负债 .Kk'N  
assets betterment statement 资产递增表;资产改进表 LLwC*)#  
assets lending 实物放款;有抵押贷款 3 n1 > +8  
assets of the company passing on the death 死者去世时转移的公司资产 <*djtO  
assets pledged as security for liabilities 用作负债抵押的资产 v$R7"  
assets portfolio 资产投资组合 mB*;>   
assets price 资产价格 wmit>69S  
assets quality 资产质素 m?`$NJST  
assets realization 资产变现 r7  *'s  
assets refinancing arrangement 资产再集资安排 _Ns_$_  
assets securitization 资产证券化 P".rm0@R  
assets situated outside Hong Kong 在香港以外地方的资产 IPlkv{^  
assets stripping 削减资产;拆卖资产 Rhh.fV3  
assets value 资产值 =OooTZb:x-  
assignee 承让人 'k9 1;T[  
assignment 转让;转让书;转让契 o>\epQt~/p  
assignment of interest 权益转让 rd}|^&e!Dy  
assignment of letters patent and trade mark 专利证书及商标转让 ,}$[;$ye  
assignment of property 物业转让;物业转让书  lmB+S  
assignment right 转让权 U p: M[S  
assignor 转让人 3F9AnS  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 !ziO1U  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 B%KfB VC  
associate member 附属会员 4NmLbM&C8  
associated body corporate 相联法人团体 ;d||u  
associated company 相联公司;联属公司 -@`!p  
associated corporation 相联法团 f_tC:T4a  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 7gT^ZL  
公认会计师公会〔英国〕 &fgfCZz'  
Association of Futures Exchange Brokers 香港期货经纪协会 Tw9?U,]  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 -&r A<j  
association of underwriters 承保人组织 XE : JL_  
assumption of control 接管 K=;oZYNd  
assurance 担保;保险;转易;转易书 9AZpvQ  
assurance of interest 权益的转易 oF(|NS^  
at 19XX price 按一九XX年价格计算 UN`O*(k[  
at a discount 按赔价计算;按贴水价格计算;打折扣 rs:a^W5t  
at a premium 按溢价计算;按升水价格计算 SR { KL#NC  
at call 通知付款;按通知 Bl v @u?  
at constant market price 按固定市价计算 -<aN$O  
at constant price 按固定价格计算 DsGtc<l%  
at cost 按成本计算 -Deqlaf(  
at current market price 按当时市价计算;按现时市价计算 <qCfw>%2F  
at current price 按当时价格计算;按现时价格计算 3[iHe+U(  
at factor cost 按要素成本计算;按生产要素成本计算 ~_"/\; 1  
at money-of-the-day price 按付款当日价格计算 mO^vKq4r.  
at or better 按指定或较佳价位〔买卖指令〕 ~Z x_"  
at par 按面值计算;平价 P:v|JER   
at sight 见票即付 zgA/B{DaC;  
at the close 按收市盘 of?'FrU  
at the opening 按开市盘 X?q,m4+  
attestation 见证;见证条款 O4Hc"v  
at-the-money option 平价期权 NEX{vZkgw  
attorney 受权人;受托代表人 0o-KjX?kP  
attornment 新拥有人承认书 qX!P:M  
attributable profit 可归属利润 .06[*S  
attributable share value 可归属股份价值 w:o,mzuXK  
Auckland Stock Exchange 奥克兰证券交易所 kY`L[1G$  
auction 拍卖 _0qp!-l}  
auctioneer 拍卖商 DsF<P@O6  
audit 审计;核数 ffS]%qa  
Audit Commission 审计署 Y'2 |GJc2  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Fs;_z9ej-u  
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〕  .'^Pg  
audit review 帐目审查 L:RMZp*bK  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 G,h=5y9_J  
audited account 审计帐目;经审计的帐目 ^`oyf{w@  
audited annual account 经审计的周年帐目 Ra^GbT|Z  
audited balance sheet 经审计的资产负债表 nn6&`$(Q~  
auditor 核数师;核数主任;审计师 Cw&U*H  
auditor's certificate 核数师证明书;审计师证明书 Tjza3M  
auditor's report 核数师报告;审计师报告 >TZyax<:  
Aussie bond 澳元债券 =$awUy  
austerity budget 紧缩预算 g:CMIe4  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 RS[>7-9  
Australia All Ordinaries Index 澳洲所有普通股票指数 m8<l2O=m  
Australian Dollar [AUD] 澳元 /l$>W<}@  
Australian Options Market 澳大利亚期权市场  K na  
Australian Securities Commission 澳洲证券事务监察委员会 KcNh3CR  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 U<mFwJ C]  
Australian Stock Exchange 澳大利亚证券交易所 k\wI^D  
Austrian Schilling [ATS] 奥地利先令 T_b$8GYfCY  
authentication 认证;鉴证 IJV1=/ NJW  
authority to purchase 委托购买证;委购书 '"14(BvW  
authorization 认可;核准;授权;授权书 lq\/E`fc`  
authorization by direction 指示授权 O %?d0K  
authorization by instruction 指令授权 W4o$J4IX{  
authorization by warrant 令状授权 0*}%v:uN9  
authorization of unit trust 单位信托的认可 k874tD  
authorized agent 指定代理人 x6={)tj  
authorized capital 法定资本 !`?*zf  
authorized clerk 出市员 HCTjFW>C  
authorized dealer 认可交易商 $M 1/74  
authorized financial institution 认可财务机构 x7 l3&;yDv  
authorized fund 认可基金 yUzpl[*e^o  
authorized fund house 获授权的基金公司;认可基金公司 1lLL9l{UVw  
authorized institution 认可机构 RkuPMs Hw;  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 U k*HRudt  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Z 7s (g]  
authorized insurer 获授权保险人;获认可承保人 Y]gb`z$?  
authorized investment 特准投资项目 ffqz :6  
authorized person 获授权人 .,5N/p"aV  
authorized representative 获授权代表 a+Z95~*sZ"  
authorized share capital 法定股本 ?A7_&=J%  
automated quotation system 自动报价系统 # ^~[\8v>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] N++jI(  
自动交易系统〔香港期货交易所有限公司〕 P(#by{s  
automatic adjustment mechanism 自动调整机制 `cBV+00YS  
automatic adjustment system 自动调整系统 m?Qr)F_M  
Automatic Clearing House 自动票据交换所 3>t^Xu~  
automatic exchange rates accumulation system 自动化汇率累集系统 ME%W,B.|"s  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ;.4A,7w#  
automatic teller machine [ATM] 自动柜员机 (( D*kd"  
autopay 自动转帐 %d/Pc4gfc  
available assets 可用资产 A$]&j5nh|  
available fiscal reserve 现存财政储备 7$&3(#!N  
available profit 可用利润 }^ np  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 UBy< vwnU  
average 平均;平均数;海损 kxp, ZP  
average basic salary 平均基本薪金 g1s\6%g  
average consumer expenditure 平均消费开支;一般消费开支 N-4k 9l1  
average cost 平均成本 * vMNv  
average cost of land production 增辟土地平均成本 6(uK5eD(!n  
average daily turnover 平均每日成交额 0+P<1ui  
average daily wage rate 平均每日工资率 Y}pCBw  
average expenditure pattern 平均开支模式 Q(\U'|%J  
average growth rate 平均增长率 8NRc+@f|m  
average net fixed assets 固定资产平均净值 <p74U( V  
average of relatives 相对价格平均数 z]Dbca1a`  
average price 平均价格 }+fMYgw  
average propensity to consume 平均消费倾向;一般消费倾向 R|Lr@k{6+r  
average propensity to save 平均储蓄倾向;一般储蓄倾向 05cyWg9a  
average rate 平均率 - s,M+Q(<  
average revenue 平均收入;平均收益 U3f a *D  
average stock 平均库存;平均存货 xF4>D!T%8  
average yearly rent 平均年租 tgPx!5U  
avoidance of double taxation 避免双重课税 "/&_B  
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 $\ 0d9^)&  
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