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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: x "(9II*  
A share A股;甲类股份 a)2yE,":  
abatement of tax 减税;减扣免税额 V8O.3fo`[`  
ABN AMRO Bank N.V. 荷兰银行 &!35/:~uD  
above-the-line expenditure 线上项目支出;经常预算支出 Ih1|LR/c  
above-the-line receipt 线上项目收入;经常预算收入 *T4<&  
ABSA Asia Limited 南非联合亚洲有限公司 NfE.N&vI_c  
absolute change 绝对数值变更 y7<&vIEC  
absolute expenditure 实际开支 Napf"Av  
absolute guideline figure 绝对准则数字 2:$ k  
absolute interest 绝对权益 $gp!w8h  
absolute order of discharge 绝对破产解除令 "D* Wi7  
absolute profit margin 绝对利润幅度 ,M3z!=oIGn  
absolute value 实值;绝对值 )'q%2%Ak  
absolutely vested interest 绝对既得权益 _eLVBG35z  
absorbed cost 已吸收成本;已分摊成本 -PAF p3w\y  
absorption 吸收;分摊;合并 (OQ?<'Qa  
absorption rate 吸收率;摊配率;分摊率 j.3o W  
ACB Finance Limited 亚洲商业财务有限公司 &WZP2Q|  
acceptable form of reciprocity 合理的互惠条件 Vos?PqUi 4  
acceptable rate 适当利率;适当汇率 JatHSW7j9  
acceptance agreement 承兑协议 EaS~`  
acceptance for honour 参加承兑 \Kd7dK9&]  
acceptor 承兑人;接受人;受票人 `HUf v@5  
acceptor for honour 参加承兑人 vW' 5 ` %  
accident insurance 意外保险 xKp0r1}  
Accident Insurance Association of Hong Kong 香港意外保险公会 MB:n~>ga  
accident insurance scheme 意外保险计划 j"<Y!Y3  
accident year basis 意外年度基准 ~,}s(`~   
accommodation 通融;贷款 ?gV'(3 !  
accommodation bill 通融票据;空头票据 )LswSV  
accommodation party 汇票代发人 B[NJ^b|  
account balance 帐户余额;帐户结余 E!aq?`-'!  
account book 帐簿 7dD.G/'  
account collected in advance 预收款项 MWq$AK]  
account current book 往来帐簿 ;.Zh,cU  
account of after-acquired property 事后取得的财产报告 DY><qk  
account of defaulter 拖欠帐目 ) YSh D  
account payable 应付帐款 ;]&-MFv#  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 R @r{  
account receivable 应收帐款 ]+IVSxa!u  
account receivable report 应收帐款报表 X Usy.l/  
account statement 结单;帐单;会计财务报表 4/L>&%8V  
account title 帐户名称;会计科目 Tkrx7C s(  
accountant's report 会计师报告 `=!p$hg($  
Accountant's Report Rules 会计师报告规则 WbzA Jx 5  
accounting and auditing procedure 会计与审计程序;会计与核数程序 L_*L`!vQA"  
Accounting Arrangements 《会计安排》 0]a15  
accounting basis 会计基础 $T*KaX\{B  
accounting by Official Receiver 破产管理署署长呈交的帐目 a!.!2a&t  
Accounting Circular 《会计通告》 Y}/jR6hK  
accounting class 会计类别 < EXWWrm  
accounting date 记帐日期;会计结算日期 h}6b&m  
accounting for money 款项核算 y@9Y,ZR*  
Accounting Officer 会计主任 H!JWc'(<$  
accounting period 会计报告期;会计期 ,cQ)cY[  
accounting policy 会计政策;会计方针 DN|vz}s  
accounting practice 会计惯例 zXgkcq)  
accounting principle 会计准则 #D:RhqjK  
accounting record 会计记录 |!re8|JV_  
accounting report 会计报告 4GTrI@}3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 u '@Ely  
Accounting Society of China 中国会计学会 #5d8?n  
accounting statement 会计报表 5}SXYA}  
accounting system 会计制度;会计系统 ^@ UjQ9[>  
accounting transaction 会计事项;帐务交易 <t6 d)mJ%  
accounting treatment 会计处理 h]C2 8=N  
accounting year 会计年度 7Jc<.Z"/Gd  
accretion 增值;添加 ocP*\NR  
accrual 应计项目;应累算数目 ~}%&p& p  
accrual basis 应计制;权责发生制 L`[F~$|  
accrual basis accounting 应计制会计;权责发生制会计 J_/05( 48  
accrue 应累算;应计 %EB;1  
accrued benefit 应累算利益 g!`BXmW  
accrued charges 应计费用 Q}z{AZ  
accrued cumulative preference share dividend 应累算的累积优先股股息 Qrz*Lvle h  
accrued expenses 应累算费用 X0x_+b? _  
accrued interest payable 应付利息;应计未付利息 14u^[M" U  
accrued interest receivable 应收利息;应计未收利息 iJ*%dio  
accrued right 累算权益 q+J0}y{#8)  
accruing profit 应累算的利润 ^=#!D[xj>  
accumulated fiscal reserve 累积财政储备 q/J3cXa{K  
accumulated profit 累积利润;滚存溢利 8AX3C s_G  
accumulated reserve 累积储备 g!5#,kJM  
accumulation of surplus income 累积收益盈余 o?=fhc  
acquired assets 既得资产 c V(H<"I  
acquisition 收购;购置;取得 ]84YvpfW  
acquisition cost 购置成本 ;Yu>82o.:  
acquisition expenses 购置费用 -~0'a  
acquisition of 100% interest 收购全部股权 GsRt5?X/*  
acquisition of control 取得控制权 }u7D9_KU  
acquisition of fixed assets 购置固定资产 \"bLE0~  
acquisition of shell “买壳” }JJ::*W2n  
acquisition price 收购价 T;%+]:w<  
act of God 天灾 %rFllb7  
acting partner 执事合伙人 E$&;]a  
active market 买卖活跃的市场;交投畅旺的市场;旺市 s|p(KWo2U  
active partner 积极参与的合伙人 +ks$UvtY  
active trading 交投活跃 :9O|l)N)W=  
actual circulation 实际流通 tpz=} q  
actual cost 实际成本 (77Dif0)'  
actual expenditure 实际开支;实际支出 v5gQ9  
actual income 实际入息;实际收入;实际收益 `bi k/o=%  
actual market 现货市场 h?3f5G*&H  
actual price 现货价;实际价格 ]d~MEa9Y|  
actual profit 实际利润 u4xA'X'~R  
actual quotation 实盘;实际价位;实际报价 KD9Ca $-  
actual year basis 按实际年度计算 TR_(_Yd?36  
actuals 实货 ur`V{9g  
actuarial investigation 精算调查 R =QM;  
actuarial principle 精算原则 H;X~<WN&AW  
actuarial report 精算师报告 G)K9la<p  
Actuarial Society of Hong Kong 香港精算学会 p\)h",RkA  
actuarial valuation 精算师估值 @nW'(x(  
actuary 精算师 5Wj5IS/  
ad referendum agreement 暂定协议;有待覆核的协定 }cyq'm i  
ad valorem duty 从价税;按值征税 g;ct!f=U  
ad valorem duty system 从价税制 OC`QD5  
ad valorem fee 从价费 H.f9d.<W%  
ad valorem tariff 从价关税 g')?J<z   
additional allowance 额外免税额 1w6.   
additional amount for unexpired risk 未过期风险的额外款额 mURX I'JkX  
additional assessable profit 补加应评税利润 :hi$}xHa  
additional assessment 补加评税 'fX er!L}  
additional commitment 额外承担 ~mW>_[RT;  
additional commitment vote 额外承担拨款 CVi<~7Am\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 a#>t+.dd  
additional dependent parent allowance 供养父母额外免税额 o^N%;d1%E  
additional provision 额外拨款 ~ 6TfW~V  
additional stamp duty 附加印花税 xDNw /'  
additional tax 补加税罚款;补加税款 ta2z  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 78\\8*  
adjudged bankrupt 被裁定破产 :r[W'h_%  
adjudicated bankrupt 裁定破产人 #0xm3rFy4  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 UYl JO{|a  
adjudication of bankruptcy 裁定破产;宣告破产 {=UKTk/t8  
adjudication of insolvency 裁定无力偿还债务 @)+i{Niuv  
adjusted actual 经调整的实数;调整后的实数 xU:PhhS  
adjusted current assets 经调整的流动资产;调整后的流动资产 :s? y,  
adjusted figure 经调整的数字;调整后的数额 FP0<-9DO  
adjusted liabilities 经调整的负债;调整后的负债 Y'\3ux0]4'  
adjusted loss 经调整的亏损;调整后的亏损 vBV"i9n   
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 mq>*W' M  
adjusted profit 经调整的利润;调整后的利润 -_:JQ  
adjusted surplus 经调整的盈余额;调整后的盈余额 YL_!#<k@  
adjusted value 经调整的价值;调整后的价值 5Xla_@WLW  
adjustment 调整;修订;理算〔保险〕 dVK@Fgo  
adjustment centre 调剂中心 zX006{vig  
adjustment lag 调整过程的时间差距;调整时差 &xF4p,7  
adjustment mechanism 调整机制 }P7xdQ6  
adjustment of loss 亏损调整 V:$[~)k8  
adjustment process 调整过程;调整程序 t"4Rn<-  
adjustment range 调整幅度 8'>.#vyMGv  
administered exchange rate 受管制汇率 eo-XqiJ,]  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 u_$6LEp-  
administration expenses 行政费用 zkw0jX~  
administration fee 手续费;行政费 tVK?VNW  
administration in bankruptcy 破产管理 `1DU b7<  
administration order 遗产管理令 c|8KT  
administrator 管理人;遗产管理人 `V$cz88b  
administrator of the estate 遗产管理人 ZhxfI?i)l  
admission of debt 债项承认书 w4 >:uyE  
admission of proof 接纳债权证明 #nt<j2}m  
advance 放贷款项;垫付款项;预支款项;预付款项 <L[  *hp  
advance account 暂支帐目;预付款帐户 Zz wZ, (  
advance compensation 预付补偿金 m|g$'vjk  
advance from shareholder 股东垫款 % DHP  
advance pending reimbursement 预支以待日后付还 L8%=k%H(1  
advanced economy 先进经济体系 ant-\w> }  
advancement 预付;预付财产 h=mI{w*  
advances warrant 垫款令 J:k@U42  
advancing 贷出 aa'0EU:  
adverse balance 逆差 :X]lXock0  
adverse exchange 逆汇 -#:Y+"'  
advertisement addressed to shareholders 在报章刊登的致股东通告 !^Qb[ev  
advice for collection 托收通知书 u:p:*u_^I  
advice of drawing 提款通知书;汇票通知书 +U c&%Px  
advice of payment 付款通知 j.e`ip  
Advisory Committee [Securities and Futures Commission] D z]}@Z*jK  
谘询委员会〔证券及期货事务监察委员会〕 K[Ws/yc^a  
Advisory Committee on Diversification 经济多元化谘询委员会 oc,U4+T  
affidavit 誓章;遗产申报誓章 bDcWb2 lqs  
affidavit of no receipt 述明无收款的誓章 JRcuw'8+q  
affiliate 联号;联营公司;附属公司 /61ag9pN  
affiliated company 附属公司;联号;联营公司 gPn%`_d5  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 rmAP&Gw I  
affordability 负担能力 1L(Nfkh  
African Development Bank [AfDB] 非洲开发银行 cftn`:(&8  
after-acquired property 事后取得的财产 !~VR|n-  
after-hours dealing 市后交易 >(YPkmH  
after-tax profit 税后盈利;税后利润;税后溢利 ~Y}Z4" o  
agency agreement 代理协议 < '+R%6  
agency expenses 代理机构的开支 fM zAf3  
agency fee 代理费 co(fGp#!  
Agency Law 《代理法》 r[i~4N=  
agent 代理人;承销人 0n=9TmE  
agent of company 公司代理人 8#d99dOe  
agent's fee 代理人费;经纪费 r A&#>R`  
aggregate 总计;总数;总体数字 $e^ :d  
aggregate amount 总款额;总额 M2;(+8 b  
aggregate assets and liabilities 总体资产与负债 J,&`iL-  
aggregate at constant price 按固定价格计算的总体数字 ) J:'5hz  
aggregate demand 总需求 [0%Gu 5_\  
aggregate gross position 总持仓量 #RZJ1uL  
aggregate limit 总限额 aL$c).hq0  
aggregate of salaries tax 合计薪俸税 *RqO3=  
aggregate performance 总体表现;总体业绩 {{#a%O  
aggregate supply 总体供应 LU 5 `!0m  
aggregate surplus 总盈余 hBs>2u|z9  
aggregate total 整体总额 EZa{C}NQ$2  
aggregate value 总值;合计价值 QL|:(QM  
aggregated basis 合计基准 ? geWR_Z  
aggregated net chargeable income 合计应课税入息实额 {?kKpMNNn  
aggregation 合并计算;合计;总和 a#~Z5>{  
aggregation of incomes of husband and wife 夫妇入息合并计算 y("0Xve  
aggregation of property 财产的总和 <aQ; "O~   
agio 差价;贴水 M<|~MR  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 PK|`}z9  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment T(fR/~:z?  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 LQ&d|giA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 5)o-]S>  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 9  lazo  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment E.Gh@i  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 eG2qOq$[  
agreement for a settlement 授产协议 >8{`q!=|~  
agreement for assignment 转让协议 D2wgSrY  
agreement for sale 售卖协议;买卖协议 f%"_U'  
agreement for sale and purchase 买卖协议 O7#}8-@}<u  
agreement for the payment of interest 支付利息协议 c`N`x U+z  
agreement for the repayment of money 还款协议 [laL6  
agreement of reinsurance 再保险协议 \?`d=n=  
Agricultural Bank of China 中国农业银行 ,BN}H-W\2  
air passenger departure tax 飞机乘客离境税 9"u @<]  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 C`K9WJOD  
airport tax 机场税 "Jv,QTIcS  
alcohol duty 酒精税 I! eSJTN  
alienation 让与;让渡;转让 H:nu>pz t  
alimony 生活费;赡养费 y^+[eT&  
All Ordinaries Index [AOI] 所有普通股指数 7 +W?Qo  
all risks 全险;综合险 9@&Z`b_  
All Sales Record for Stock Market 《股票市场成交报告》 1Qc(<gM  
Allied Capital Resources Limited 新联财务有限公司 yP=isi#dDY  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 qytGs@p_  
allocation letter 拨款信件 qh'f,#dI}  
allocation of fund 分配款项;预留款项 H ]N/Y{  
allocation of profit 利润分配;溢利分配 rF j)5~  
allocation warrant 拨款令 O|g!Y(  
allotment 分配;配股 *fy`JC  
allotment notice 股份配售通知;配股通知 Q`wA"mw6k  
allotment of shares 股份分配 C?c-V,  
allowable 可获宽免;免税的 y<LwrrJ>  
allowable business loss 可扣除的营业亏损 bz,cfc;?$  
allowable expenses 可扣税的支出 !`S%l1[Z  
allowance 免税额;津贴;备抵;准备金 #5"<.z  
allowance for debts 债项的免税额 keq[ 6Lv  
allowance for depreciation by wear and tear 耗损折旧免税额  f"=4,  
allowance for funeral expenses 殡殓费的免税额 =)UiI3xHk  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 XU })3]/  
allowance for repairs and outgoings 修葺及支出方面的免税额 :DF4g=  
allowance to debtor 给债务人的津贴 YKS'#F2  
alteration of capital 资本更改 $Q7E#  
alternate trustee 候补受托人 E*b[.vUp  
amalgamation 合并 D;8V{Hs  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'krMVC-  
ambit of charges 征税范围;收费范围 an5kR_=  
amended valuation 经修订的估值 TD=/C|  
American Commodities Exchange 美国商品交易所 ;s/b_RN  
American Express Bank Limited 美国运通银行 d4eCBqx  
American Stock Exchange 美国证券交易所 rL+n$p X-  
amortization 摊销 7 V1k$S(  
amount due from banks 存放银行同业的款项 ).`a-Pv  
amount due from banks abroad 存放海外银行同业的款项 RxeRO2  
amount due from holding companies 控股公司欠款 )A+j  
amount due from local banks 存放本港银行同业的款项 *9:6t6x  
amount due to banks 银行同业的存款 vi.AzO  
amount due to banks abroad 海外银行同业的存款 gkn/E}K#  
amount due to holding companies 控股公司存款 bb_jD^  
amount due to local banks 本港银行同业的存款 L$kAe1 V^m  
amount due to outport banks 外埠银行同业的存款 6V?&hq&t  
amount for note issue 发行纸币的款额 ->25$5#  
amount of bond 担保契据的款额 XGl13@=O  
amount of consideration 代价款额 KI QBY!N+  
amount of contribution 供款数额 e/#&5ISk  
amount of indebtedness 负债款额 _"Ke=v_5  
amount of principal of the loan 贷款本金额 XI(@O)  
amount of rates chargeable 应征差饷数额 =gv/9ce)3  
amount of share capital 股本额 cj_?*  
amount of sums assured 承保款额 I;4CvoT  
amount of variation 变动幅度 }AfPBfgC1z  
amount of vote 拨款数额 $aI MQ[(  
amount payable 应付款额 \gQ+@O&+  
amount receivable 应收款额 S<9d^= a  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l@F e(^5E  
analysis 分析 78BuD[<X-  
ancillary risk 附属风险 vl(v1[pU  
annual account 周年帐目;周年帐目报表;年度决算;年结 >2{HH\  
annual accounting date 年结日期 iiDkk  
annual allowance 每年免税额;年积金;年度津贴;年津 `Qk R  
annual balance 年度余额 !eoec2h#5  
annual disposable income 每年可动用收入 TS8E9#1a  
annual estimates 周年预算 (_5+`YsV  
annual fee 年费 D&d:>.~u  
annual general meeting 周年大会 snNg:rT L  
annual growth rate 年增率;每年增长率 !Jp.3,\?~  
annual long-term supplement 长期个案每年补助金 #UN{ J6{  
annual pensionable emolument 可供计算退休金的年薪 P87Fg  
annual report 年报 *TI6Z$b|6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 CN>};>WlG  
annual return 周年报表;周年申报表;每年报税表格 hLD;U J?S  
Annual Return Rules 《周年报表规则》 n#'',4f  
annual review of consumer prices 每年消费物价回顾 R[-:-8  
annual roll-forward basis 逐年延展方式 [bVP2j  
annual salary 年薪 0P/LW|16  
annual statement 年度报表;年度决算表 nhhJUN?8  
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 Kqu7DZ+W  
annuitant 年金受益人 ojqX#>0K  
annuity 年金 #zD+DBTAu  
annuity contract 年金合约 RtM.}wv;  
annuity on human life 人寿年金 !D5`8   
antecedent debt 先前的债项 Elk$9 < <  
ante-dated cheque 倒填日期支票 }4MG114j  
anticipated expenditure 预期开支 sU!q~`; J  
anticipated net profit 预期纯利 ?6]ZQ\,  
anticipated revenue 预期收入 |OT%,QT|  
anti-inflation measure 反通货膨胀措施 eh(]'%![/  
anti-inflationary stance 反通货膨胀立场 _[tBLGXD  
apparent deficit 表面赤字 _ILOA]ga#  
apparent financial solvency 表面偿债能力 #,{v Js~  
apparent partner 表面合伙人 rzj'!~>U  
application for personal assessment 个人入息课税申请书 >c>ar>4xF  
application of fund 资金应用 HliY  
application to release as liquidator and to destruct the books of accounts and documents = gyK*F(RK  
申请免除清盘人职务及毁灭帐簿与文件 /7)G"qG~F~  
appointed actuary 委任精算师 7+-}8&s yu  
appointed auditor 委任核数师;委任审计师 m:7bynT{  
appointed trustee 委任的受托人 6FFv+{ 2^@  
appointer 委任人 oh~Dbu=%  
apportioned pro rata 按比例分摊 iW$i%`>  
apportionment 分配;分摊 XArLL5_L  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G ~\$Oq8  
apportionment formula 分摊方程式 \Rt  
apportionment of estate duty 遗产税的分摊 41D[[Gh  
appraisal 估价;评估 FKm2slzb  
appreciable growth 可观增长 ]g!<5 w  
appreciable impact 显着影响 ? D'-{/<4  
appreciable increase 可观增长 V-u\TiL  
appreciation 增值;升值 4f-C]N=  
appreciation against other currencies 相对其他货币升值 m_f^#:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &!MKqJ@t  
appreciation tax 增值税 hlEvL  
appropriation 拨款;拨用;拨付 5Ozj&Zq  
appropriation account 拨款帐目 'z5 ;o :T  
Appropriation Bill 拨款法案 2*FZ@?X@r  
appropriation-in-aid system 补助拨款办法 Bqgw%_  
approved assets 核准资产 %.Y`X(g6/  
approved basket stock 认可一篮子证券 \MPy"uC  
approved budget 核准预算 Ob+c*@KiW  
approved charitable donation 认可慈善捐款 ]F#kM211  
approved charitable institution 认可慈善机构 x B[# a*  
approved currency 核准货币;认可货币 .{>-.&  
approved estimates 核准预算 <#` L&w.  
approved estimates of expenditure 核准开支预算 @gk[sQ\O  
approved overseas insurer 核准海外保险人 K)Ka"H  
approved overseas trust company 核准海外信托公司 %LmB`DqZ  
approved pooled investment fund 核准汇集投资基金 vM8]fSc  
approved provident fund scheme 认可公积金计划 5?"ZM'4  
approved provision 核准拨款 |u=57II#xK  
approved redeemable share 核准可赎回股份 XA%?35v~  
approved regional stock 认可地区性证券 !4fL|0  
approved retirement scheme 认可退休金计划 YJ`>&AJ  
approved subordinated loan 核准附属贷款 D1a2|^zt  
arbitrage 套戥;套汇;套利 eU*h qy?0  
arbitrageur 套戥者;套汇者 Y?x3JU0_  
arbitrary amount 临时款项 k0|InP7  
arrangement 措施;安排;协定 ^2tCDm5  
arrears 欠款 ]~,'[gWb  
arrears of pay 欠付薪酬 ;[ojwcK[ZF  
arrears of revenue 逾期未收税款;逾期未收的帐项 d1TG[i<J_  
articles of association 组织章程;组织细则;组织章程细则 (Zkt2[E`  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ?y kIi/  
ascertainment of profit 确定利润 }wKU=Vm  
"Asia Clear" “亚洲结算系统” [rem,i+  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 0' t)fnI#  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 xRmB?kM3]5  
Asian Development Fund [ADF] 亚洲发展基金 F"I@=R-n  
Asian dollar bond 亚洲美元债券 Jr zU-g  
Asian dollar market 亚洲美元市场 :-n4! z"k  
Asian dollar rate 亚洲美元利率 u/WkqJvw#  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 nAOId90wue  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 g}7%3D  
asked price 沽盘;喊价;索价;卖方报价 7="V7  
assessable income 应评税入息 #4?3OU#  
assessable loss 应评税亏损 \WEC1+@  
assessable profit 应评税利润 Z_/03K$q  
assessable value 应评税值 &nn":  
assessed profit 估定利润 QBg'VV  
assessed value 经评估价值 ,P]{*uqGiB  
assessment 评税;评定;估价;评税单 u)ItML  
assessment number 评税编号;估价编号 57rP@,vj  
assessment of additional tax 补加税评税 Pc-HQU  
assessment of performance 业绩评估;实绩评价 C_o.d~xm  
Assessor 评税主任 HH+XEMP/g  
asset price bubbles 资产价格泡沫 r\?*?sL  
asset-backed securities 具资产保证的证券 EhoR.  
assets accretion 资产增值 +`xp+Q  
assets and liabilities 资产与负债 DzMkeX  
assets betterment statement 资产递增表;资产改进表 Zf! 7pM  
assets lending 实物放款;有抵押贷款 nLQJ~("  
assets of the company passing on the death 死者去世时转移的公司资产 .7q#{`K^=  
assets pledged as security for liabilities 用作负债抵押的资产 L;;x%>  
assets portfolio 资产投资组合 &0myA_So  
assets price 资产价格 e %#f9i  
assets quality 资产质素 -!" 8j"pA:  
assets realization 资产变现 <KCgtO  
assets refinancing arrangement 资产再集资安排 e5Z\v0  
assets securitization 资产证券化 =W?c1EPLCx  
assets situated outside Hong Kong 在香港以外地方的资产 ;#*mB`  
assets stripping 削减资产;拆卖资产 -\vq-n  
assets value 资产值 <@P0sd   
assignee 承让人 0td;Ag  
assignment 转让;转让书;转让契 Q{l;8MCL  
assignment of interest 权益转让 <=lP6B  
assignment of letters patent and trade mark 专利证书及商标转让 !G37K8 &&*  
assignment of property 物业转让;物业转让书 7e4\BzCC  
assignment right 转让权 OpfFF;"A'  
assignor 转让人 YN^8s  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 i?]!8Ji  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 t+ @F"[j  
associate member 附属会员 m`|+_{4[n  
associated body corporate 相联法人团体 j56Y,Tm  
associated company 相联公司;联属公司 7u;B[qH  
associated corporation 相联法团 6+>rf{5P7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] d)@M MF  
公认会计师公会〔英国〕 Ek:u[Uw\  
Association of Futures Exchange Brokers 香港期货经纪协会 /V^S)5r  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 *)Y;`Yg$  
association of underwriters 承保人组织 }[|"db  
assumption of control 接管 B dSTB"  
assurance 担保;保险;转易;转易书 K)n(U9#  
assurance of interest 权益的转易 =e63>*M|  
at 19XX price 按一九XX年价格计算 & b%6pVj  
at a discount 按赔价计算;按贴水价格计算;打折扣 ,b/0_Q  
at a premium 按溢价计算;按升水价格计算 >2ct1_  
at call 通知付款;按通知 5:6mptn>  
at constant market price 按固定市价计算 Zn/1uWO  
at constant price 按固定价格计算 Q{RHW@_/  
at cost 按成本计算 W'[!4RQL  
at current market price 按当时市价计算;按现时市价计算 VYOO8MQI  
at current price 按当时价格计算;按现时价格计算 d-4u*>  
at factor cost 按要素成本计算;按生产要素成本计算 HO' HkVA  
at money-of-the-day price 按付款当日价格计算 3WhJ,~o-y  
at or better 按指定或较佳价位〔买卖指令〕 DwI)?a_+  
at par 按面值计算;平价 6*%lnd+_  
at sight 见票即付 qsLsyi|zG  
at the close 按收市盘 WH!<Z=#c}  
at the opening 按开市盘 kG E|17I  
attestation 见证;见证条款 h<uQ~CQg  
at-the-money option 平价期权 BJvVZl2h  
attorney 受权人;受托代表人 UV=TU=A\o  
attornment 新拥有人承认书 ls=<c<  
attributable profit 可归属利润 1i{B47|  
attributable share value 可归属股份价值 &]5<^?3  
Auckland Stock Exchange 奥克兰证券交易所 :geXplTx  
auction 拍卖 d(&vIjy  
auctioneer 拍卖商 T]+*} C  
audit 审计;核数 6;VlX,,j  
Audit Commission 审计署 f!87JE=<  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 4h|D[Cb]  
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〕 R,(^fM  
audit review 帐目审查 3.>jagu  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <1ai0]  
audited account 审计帐目;经审计的帐目 HtMlSgx,8>  
audited annual account 经审计的周年帐目 oY{*X6:6<  
audited balance sheet 经审计的资产负债表 @9^kl$  
auditor 核数师;核数主任;审计师 :x_l"y"  
auditor's certificate 核数师证明书;审计师证明书 W1#3+  
auditor's report 核数师报告;审计师报告 &#WTXTr0=  
Aussie bond 澳元债券 y jb.6  
austerity budget 紧缩预算 tZ(Wh  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 /(Y\ <  
Australia All Ordinaries Index 澳洲所有普通股票指数 Bk8U\Ut  
Australian Dollar [AUD] 澳元 f+d{^-  
Australian Options Market 澳大利亚期权市场 >$}nKPC,Y  
Australian Securities Commission 澳洲证券事务监察委员会 Z:'2pu U+?  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会  d(k`Yk8  
Australian Stock Exchange 澳大利亚证券交易所 ;$Wa=wHb  
Austrian Schilling [ATS] 奥地利先令 y};qo'dlt  
authentication 认证;鉴证 9,,1\0-T*  
authority to purchase 委托购买证;委购书 3#dUQ1qo6  
authorization 认可;核准;授权;授权书 'oo]oeJ-  
authorization by direction 指示授权 v5&WW?IBQ  
authorization by instruction 指令授权 eudPp"Km  
authorization by warrant 令状授权 \HRQSfGt  
authorization of unit trust 单位信托的认可 n32?GRp  
authorized agent 指定代理人 mv5!fp_*7  
authorized capital 法定资本 lp4sO#>`  
authorized clerk 出市员 l_DPlY  
authorized dealer 认可交易商 X!&=S!}  
authorized financial institution 认可财务机构 ;DGp7f#9  
authorized fund 认可基金 <F&S   
authorized fund house 获授权的基金公司;认可基金公司 a"~W1|JC"  
authorized institution 认可机构 rq$%  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 $UKDXQF"  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 |>VHV} 4)<  
authorized insurer 获授权保险人;获认可承保人 qWo|LpxWt  
authorized investment 特准投资项目 DD;PmIW  
authorized person 获授权人  Vb/J`  
authorized representative 获授权代表 m|p}Jf!  
authorized share capital 法定股本 }V`Fz',lZ  
automated quotation system 自动报价系统 Q&wBX%@^L  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] jAF DkqH  
自动交易系统〔香港期货交易所有限公司〕 3n X7$$X  
automatic adjustment mechanism 自动调整机制 =\`9\Gd  
automatic adjustment system 自动调整系统 j+s8V-7(  
Automatic Clearing House 自动票据交换所 u6I# D _  
automatic exchange rates accumulation system 自动化汇率累集系统 C}45ZI4  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 vG<Mz?wr  
automatic teller machine [ATM] 自动柜员机 Dt8eVWkN~  
autopay 自动转帐 Y8Mo.v  
available assets 可用资产 N#|c2n+  
available fiscal reserve 现存财政储备 /bg8oB4  
available profit 可用利润 2H4+D)  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 !m78/[LW  
average 平均;平均数;海损 NJn~XCq  
average basic salary 平均基本薪金 gJ2R(YMF  
average consumer expenditure 平均消费开支;一般消费开支 RL($h4d9  
average cost 平均成本 9n$$D;  
average cost of land production 增辟土地平均成本 I4u'b?* je  
average daily turnover 平均每日成交额 i;yz%Ug  
average daily wage rate 平均每日工资率 -^C;WFh8)  
average expenditure pattern 平均开支模式 )00#Rrt9  
average growth rate 平均增长率 K{HdqmxL.I  
average net fixed assets 固定资产平均净值 bvZmo zbD  
average of relatives 相对价格平均数 }Dk_gom_  
average price 平均价格 [4 "%NY  
average propensity to consume 平均消费倾向;一般消费倾向 ^ .>)*P  
average propensity to save 平均储蓄倾向;一般储蓄倾向 %Sj;:LC  
average rate 平均率 ?jy^WF`  
average revenue 平均收入;平均收益 gm4-w 9M[p  
average stock 平均库存;平均存货 :s*&_y  
average yearly rent 平均年租 3"%:S_[  
avoidance of double taxation 避免双重课税 60-LpGhvy  
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 <4^a (Zh  
lkBab$S)  
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