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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: U0;pl2  
A share A股;甲类股份 ka_(8  
abatement of tax 减税;减扣免税额 jVPX]8  
ABN AMRO Bank N.V. 荷兰银行 S J2l6  
above-the-line expenditure 线上项目支出;经常预算支出 UDT\Xc  
above-the-line receipt 线上项目收入;经常预算收入 f~10 i D  
ABSA Asia Limited 南非联合亚洲有限公司 [jv+Of IZ  
absolute change 绝对数值变更 )|=4H>?%  
absolute expenditure 实际开支 ek"U q RY  
absolute guideline figure 绝对准则数字 zP&D  
absolute interest 绝对权益 P-/"sD  
absolute order of discharge 绝对破产解除令 bXi!_'z$  
absolute profit margin 绝对利润幅度 P~M[i9 V  
absolute value 实值;绝对值 v!W{j&N  
absolutely vested interest 绝对既得权益 PX*}.L *x  
absorbed cost 已吸收成本;已分摊成本 . 1+I8qj  
absorption 吸收;分摊;合并 v5\5:b {/  
absorption rate 吸收率;摊配率;分摊率 Za,myuI+  
ACB Finance Limited 亚洲商业财务有限公司 \ZA@r|=$  
acceptable form of reciprocity 合理的互惠条件 T& 4f} g/  
acceptable rate 适当利率;适当汇率 j5wfqi  
acceptance agreement 承兑协议 b Rc,Y<  
acceptance for honour 参加承兑 n?778Wo}  
acceptor 承兑人;接受人;受票人 ?<` ;lu/eL  
acceptor for honour 参加承兑人 ~F^tLi!5  
accident insurance 意外保险 M1icj~Jr  
Accident Insurance Association of Hong Kong 香港意外保险公会 !zfKj0^  
accident insurance scheme 意外保险计划 ed2r<H$  
accident year basis 意外年度基准 !QpOrg  
accommodation 通融;贷款 }xry  
accommodation bill 通融票据;空头票据 x"n++j  
accommodation party 汇票代发人 & 'CUc/,  
account balance 帐户余额;帐户结余 npd:aGx  
account book 帐簿 *M)M!jTv  
account collected in advance 预收款项 }K5okxio  
account current book 往来帐簿 I^nDO\m <  
account of after-acquired property 事后取得的财产报告 \(RD5@=!4#  
account of defaulter 拖欠帐目 S1[, al  
account payable 应付帐款 U:z5`z!  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 d%UzQ*s  
account receivable 应收帐款 Bf.iRh0Q5  
account receivable report 应收帐款报表 "BVp37 m;?  
account statement 结单;帐单;会计财务报表 6?Kl L [~  
account title 帐户名称;会计科目  !TivQB  
accountant's report 会计师报告 Sn0kJIb }  
Accountant's Report Rules 会计师报告规则 qW`?,N)r  
accounting and auditing procedure 会计与审计程序;会计与核数程序 fwvwmZW  
Accounting Arrangements 《会计安排》 ! 1=*"H%t  
accounting basis 会计基础 _RIlGs\.  
accounting by Official Receiver 破产管理署署长呈交的帐目 bZ_TW9mq  
Accounting Circular 《会计通告》 pztfm'  
accounting class 会计类别 9GRQ^E  
accounting date 记帐日期;会计结算日期 eyuyaSE  
accounting for money 款项核算 ):_@i  
Accounting Officer 会计主任 =P%&]5ts  
accounting period 会计报告期;会计期  Q6RTH  
accounting policy 会计政策;会计方针 ; NH^+h  
accounting practice 会计惯例 $H)Q UFyC  
accounting principle 会计准则 t.dr<  
accounting record 会计记录 |dz"uIrT  
accounting report 会计报告 b50mMW tG  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xKl1DIN[  
Accounting Society of China 中国会计学会 x0b=r!Duu  
accounting statement 会计报表 zO---}[9a  
accounting system 会计制度;会计系统 h5rR44  
accounting transaction 会计事项;帐务交易 ?% [~J  
accounting treatment 会计处理 r ^\(M {  
accounting year 会计年度 M\/hK2J# #  
accretion 增值;添加 ]BUirJ,2  
accrual 应计项目;应累算数目 t>AOF\  
accrual basis 应计制;权责发生制 =7JSJ98  
accrual basis accounting 应计制会计;权责发生制会计 WQ}wQ:]  
accrue 应累算;应计 E%DT;1  
accrued benefit 应累算利益 qY$ [2]  
accrued charges 应计费用 ] j8bv3  
accrued cumulative preference share dividend 应累算的累积优先股股息 4y#XX[2Wj  
accrued expenses 应累算费用 -pIz-*  
accrued interest payable 应付利息;应计未付利息 `IEA  
accrued interest receivable 应收利息;应计未收利息 0k{\W  
accrued right 累算权益 b"Q8[k |d  
accruing profit 应累算的利润 YVwpqOE.=  
accumulated fiscal reserve 累积财政储备 ]'"Sa<->  
accumulated profit 累积利润;滚存溢利 641P)  
accumulated reserve 累积储备 71y{Dwya  
accumulation of surplus income 累积收益盈余 +ZwoA_k{  
acquired assets 既得资产 !:m.-TE  
acquisition 收购;购置;取得 2Kf/Id1  
acquisition cost 购置成本 "a= Hr4C*r  
acquisition expenses 购置费用 )A xD|A  
acquisition of 100% interest 收购全部股权 I/XSW#  
acquisition of control 取得控制权 @ ?M\[qeF@  
acquisition of fixed assets 购置固定资产 Q#G xo  
acquisition of shell “买壳” 'Y#'ozSQv  
acquisition price 收购价 e6>G8d  
act of God 天灾 SDC'S]{ew  
acting partner 执事合伙人 N[e,%heR  
active market 买卖活跃的市场;交投畅旺的市场;旺市 :-5[0Mx=  
active partner 积极参与的合伙人 TIxOMYy  
active trading 交投活跃 I`_I^C3  
actual circulation 实际流通 rVqQo` K\  
actual cost 实际成本 Q"ZpT  
actual expenditure 实际开支;实际支出 $L 8>Ha}  
actual income 实际入息;实际收入;实际收益 rD~/]y)t  
actual market 现货市场 .wD $Bsm`t  
actual price 现货价;实际价格  0U@#&pUc  
actual profit 实际利润 }L)[>  
actual quotation 实盘;实际价位;实际报价 &hO-6(^I  
actual year basis 按实际年度计算 ;aV3j/  
actuals 实货 L FkDb}  
actuarial investigation 精算调查 5h&sdzfG  
actuarial principle 精算原则 aZ4?! JW.  
actuarial report 精算师报告 9-/q-,  
Actuarial Society of Hong Kong 香港精算学会 aTTkj\4  
actuarial valuation 精算师估值 Gk{ 'U  
actuary 精算师 VaY#_80$s  
ad referendum agreement 暂定协议;有待覆核的协定 gK QJ^a\!  
ad valorem duty 从价税;按值征税 >]pZ;e$  
ad valorem duty system 从价税制 9e=}P L  
ad valorem fee 从价费 L?j0t*do  
ad valorem tariff 从价关税 Bd <0}  
additional allowance 额外免税额 P*A+k"DU1  
additional amount for unexpired risk 未过期风险的额外款额 zXx/\B$&d*  
additional assessable profit 补加应评税利润 fJ[ ^_,O  
additional assessment 补加评税 m~5 unB9  
additional commitment 额外承担 s`_EkFw>Gl  
additional commitment vote 额外承担拨款 h/t;ZLUAZP  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Rey+3*zUb  
additional dependent parent allowance 供养父母额外免税额 `z\hQ%1!F  
additional provision 额外拨款 .s9E +1  
additional stamp duty 附加印花税 tkT,M,]?9  
additional tax 补加税罚款;补加税款 Tc/^h 4xH  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 u"=]cBRWL6  
adjudged bankrupt 被裁定破产 le\-h'D  
adjudicated bankrupt 裁定破产人 n2bhCd]j<b  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 L@{'J  
adjudication of bankruptcy 裁定破产;宣告破产 s|e.mZk/  
adjudication of insolvency 裁定无力偿还债务 Vo@7G@7K(  
adjusted actual 经调整的实数;调整后的实数 U-9Aq  
adjusted current assets 经调整的流动资产;调整后的流动资产 h(HpeN%`#  
adjusted figure 经调整的数字;调整后的数额 x*7A33@i  
adjusted liabilities 经调整的负债;调整后的负债 #\w N2`" W  
adjusted loss 经调整的亏损;调整后的亏损 .Qx5,)@9  
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 M5ZH6X@5  
adjusted profit 经调整的利润;调整后的利润 U L $!  
adjusted surplus 经调整的盈余额;调整后的盈余额 Q3 8+`EhLA  
adjusted value 经调整的价值;调整后的价值 UeO/<ml3>J  
adjustment 调整;修订;理算〔保险〕 VKDOM0{V  
adjustment centre 调剂中心 j|[rT^b@  
adjustment lag 调整过程的时间差距;调整时差 9?H$0xZV  
adjustment mechanism 调整机制 ; R}>SS'  
adjustment of loss 亏损调整 ^)~Smj^d  
adjustment process 调整过程;调整程序 Wp>t\S~N  
adjustment range 调整幅度 `FPQOa*%3  
administered exchange rate 受管制汇率 5G}4z>-]F)  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 fA6IW(_bi  
administration expenses 行政费用 {&n- @$?  
administration fee 手续费;行政费 zsXgpnlHT  
administration in bankruptcy 破产管理 Pp-N2t86#2  
administration order 遗产管理令 3p=Xv%xd  
administrator 管理人;遗产管理人 E:x@O8F  
administrator of the estate 遗产管理人 g:M;S"U3*Y  
admission of debt 债项承认书 ?Fl}@EA#M  
admission of proof 接纳债权证明 n?fy@R  
advance 放贷款项;垫付款项;预支款项;预付款项 BA c+T  
advance account 暂支帐目;预付款帐户 KMj\A d  
advance compensation 预付补偿金 }#FV{C]  
advance from shareholder 股东垫款 v`Jt+?I  
advance pending reimbursement 预支以待日后付还 wHj 1+W  
advanced economy 先进经济体系 $&as5z8  
advancement 预付;预付财产 o1ZVEvp  
advances warrant 垫款令 %^@l5h.lqB  
advancing 贷出 tTy!o=  
adverse balance 逆差 5v)^4( )  
adverse exchange 逆汇 V1]GOmXz  
advertisement addressed to shareholders 在报章刊登的致股东通告 r >'tE7W9  
advice for collection 托收通知书 o}v<~v(  
advice of drawing 提款通知书;汇票通知书 <a"(B*bBd  
advice of payment 付款通知 U3{<+vSR`  
Advisory Committee [Securities and Futures Commission] Z< i }XCE  
谘询委员会〔证券及期货事务监察委员会〕 v0\l~_|H  
Advisory Committee on Diversification 经济多元化谘询委员会 {$z54nvw$  
affidavit 誓章;遗产申报誓章 1%+-}yo<  
affidavit of no receipt 述明无收款的誓章 qS vV |G  
affiliate 联号;联营公司;附属公司 qLmzA@Cv  
affiliated company 附属公司;联号;联营公司 m !*F5x  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 BYq80Vk%@  
affordability 负担能力 =y][j+WH  
African Development Bank [AfDB] 非洲开发银行 }=/zG!+  
after-acquired property 事后取得的财产 @:}c(j  
after-hours dealing 市后交易 y(J~:"}7)  
after-tax profit 税后盈利;税后利润;税后溢利 ^/ "}_bR  
agency agreement 代理协议 [<#j K}g  
agency expenses 代理机构的开支 Op%OQ14$  
agency fee 代理费 VvyRZMR  
Agency Law 《代理法》 tP@NQCo  
agent 代理人;承销人 X<L=*r^C,=  
agent of company 公司代理人 >9{?&#]x  
agent's fee 代理人费;经纪费 SY +0~5E  
aggregate 总计;总数;总体数字 OT 0c5x  
aggregate amount 总款额;总额 I_r@Y:5{  
aggregate assets and liabilities 总体资产与负债 Xf`e 4  
aggregate at constant price 按固定价格计算的总体数字 u}iuf_  
aggregate demand 总需求 G!Zb27u+  
aggregate gross position 总持仓量 ,u `xneOs  
aggregate limit 总限额 ^X96yj'?  
aggregate of salaries tax 合计薪俸税 <l<O2l  
aggregate performance 总体表现;总体业绩 ]I\GnDJ^  
aggregate supply 总体供应 =P(*j7=  
aggregate surplus 总盈余 f!x9%  
aggregate total 整体总额 ZA(u"T~  
aggregate value 总值;合计价值 Z~J]I|R:  
aggregated basis 合计基准 r^~+ <"  
aggregated net chargeable income 合计应课税入息实额 >5CK&6  
aggregation 合并计算;合计;总和 (03/4*g_s  
aggregation of incomes of husband and wife 夫妇入息合并计算 %y RGN  
aggregation of property 财产的总和 XRV]u|w=g  
agio 差价;贴水 CPOH qK`k  
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》 Hh% !4_AMw  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment /pj[c;aO  
《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~2SGXH)^?  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 9hA`I tS  
《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》 !/}3/iU  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment "#~>q(4^  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 z5jw\jBD  
agreement for a settlement 授产协议 TPN+jK  
agreement for assignment 转让协议 jKq*@o~}  
agreement for sale 售卖协议;买卖协议 [|Qzx w9  
agreement for sale and purchase 买卖协议 }^&S^N 7  
agreement for the payment of interest 支付利息协议 izl6L  
agreement for the repayment of money 还款协议 'S_i6K  
agreement of reinsurance 再保险协议 RCWmdR#}V  
Agricultural Bank of China 中国农业银行 RNk|h  
air passenger departure tax 飞机乘客离境税 >jI.$%L$  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 4qid+ [B  
airport tax 机场税 Wlc&QOfF  
alcohol duty 酒精税 <w9~T TS  
alienation 让与;让渡;转让 cXb*d|-|N  
alimony 生活费;赡养费 o !tC{"g  
All Ordinaries Index [AOI] 所有普通股指数 w)EY j+L  
all risks 全险;综合险 +u$l]~St\  
All Sales Record for Stock Market 《股票市场成交报告》 #LasTN9  
Allied Capital Resources Limited 新联财务有限公司 q/ljH_-  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 -ZaeX]^&Q\  
allocation letter 拨款信件 @ZJL]TO  
allocation of fund 分配款项;预留款项 pl]|yIZ  
allocation of profit 利润分配;溢利分配 KqFI2@v   
allocation warrant 拨款令 {:1j>4m 2  
allotment 分配;配股 BP3Ha8/X  
allotment notice 股份配售通知;配股通知 1wR[nBg*|  
allotment of shares 股份分配 dbby.%  
allowable 可获宽免;免税的  QHNyH  
allowable business loss 可扣除的营业亏损 ? Lg(,-:  
allowable expenses 可扣税的支出 KwL_ae6fV  
allowance 免税额;津贴;备抵;准备金 :F:1(FDP  
allowance for debts 债项的免税额 cw<I L  
allowance for depreciation by wear and tear 耗损折旧免税额 *z~,|DQ(A  
allowance for funeral expenses 殡殓费的免税额 Cab.a)o  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 t7]j6>MK3q  
allowance for repairs and outgoings 修葺及支出方面的免税额 F rc  kA  
allowance to debtor 给债务人的津贴 <X)\P}"L4  
alteration of capital 资本更改 /*#o1W?wQZ  
alternate trustee 候补受托人 ^FLs_=E  
amalgamation 合并 :{%[6lE^G  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hE&6;3">  
ambit of charges 征税范围;收费范围 es)^^kGj6f  
amended valuation 经修订的估值 ` s7pM  
American Commodities Exchange 美国商品交易所 aw*]b.f  
American Express Bank Limited 美国运通银行 flmQNrC.8  
American Stock Exchange 美国证券交易所 ^ptybVo  
amortization 摊销 JN wI{  
amount due from banks 存放银行同业的款项 PeJ#9hI~rQ  
amount due from banks abroad 存放海外银行同业的款项 hZJ~zx~  
amount due from holding companies 控股公司欠款 ray3gM%JLj  
amount due from local banks 存放本港银行同业的款项 -#ZLu.  
amount due to banks 银行同业的存款 yNI0Do 2  
amount due to banks abroad 海外银行同业的存款 ,6>3aD1w~q  
amount due to holding companies 控股公司存款 =z'(FP5!0  
amount due to local banks 本港银行同业的存款 c""&He4zp  
amount due to outport banks 外埠银行同业的存款 NxHUOPAJc  
amount for note issue 发行纸币的款额 ~q ^o|?  
amount of bond 担保契据的款额 OFtaOjsyUa  
amount of consideration 代价款额 b G:\*1T  
amount of contribution 供款数额 U`(=iyWP=  
amount of indebtedness 负债款额 CTNL->  
amount of principal of the loan 贷款本金额 "6jt$-?  
amount of rates chargeable 应征差饷数额 QY;(Ny/(y  
amount of share capital 股本额 t{>K).'  
amount of sums assured 承保款额 nm5DNpHk  
amount of variation 变动幅度 ;I4vPh5Q  
amount of vote 拨款数额 e8vy29\S  
amount payable 应付款额 p~w] ~\  
amount receivable 应收款额 ?06gu1z/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 roQI;gq^  
analysis 分析 kSz+UMC-7:  
ancillary risk 附属风险 Tw-NIT)  
annual account 周年帐目;周年帐目报表;年度决算;年结 ^C'S-2nGH  
annual accounting date 年结日期 KqG b+N-@  
annual allowance 每年免税额;年积金;年度津贴;年津 \ptO4E  
annual balance 年度余额 D kWp  
annual disposable income 每年可动用收入 CP7Fe{P  
annual estimates 周年预算 8B G Z  
annual fee 年费 <U3X4)r  
annual general meeting 周年大会 @vl$[Z|  
annual growth rate 年增率;每年增长率 <e UsMo<  
annual long-term supplement 长期个案每年补助金 w % Hj'  
annual pensionable emolument 可供计算退休金的年薪 M@.l# [@U  
annual report 年报 Q5ASN"_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q4cCg7|0  
annual return 周年报表;周年申报表;每年报税表格 (l99a&] t  
Annual Return Rules 《周年报表规则》 DzpWU8j  
annual review of consumer prices 每年消费物价回顾 H\>{<`sD;f  
annual roll-forward basis 逐年延展方式 vqeH<$WHvy  
annual salary 年薪 *p(_="J,  
annual statement 年度报表;年度决算表 uY5|Nmiu  
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 )V1xL_hx/  
annuitant 年金受益人 . Vb|le(7  
annuity 年金 % G= cKM  
annuity contract 年金合约 a/V,iCiH  
annuity on human life 人寿年金 hi"C<b.  
antecedent debt 先前的债项 6$b =Tr=0  
ante-dated cheque 倒填日期支票 hQ|mow@Zmz  
anticipated expenditure 预期开支 5k0iVpjQ  
anticipated net profit 预期纯利 _m9k2[N!  
anticipated revenue 预期收入 "B3jq^  
anti-inflation measure 反通货膨胀措施 AY52j  
anti-inflationary stance 反通货膨胀立场 IS]A<}j/-  
apparent deficit 表面赤字 HUx`RX0>  
apparent financial solvency 表面偿债能力 p:xyy*I  
apparent partner 表面合伙人 2PQBUq  
application for personal assessment 个人入息课税申请书 ZH Q?{"  
application of fund 资金应用 ')q0VaohC  
application to release as liquidator and to destruct the books of accounts and documents NZ1B#PG,c  
申请免除清盘人职务及毁灭帐簿与文件 xQ"uC!Gu4  
appointed actuary 委任精算师 q1VKoKb6\:  
appointed auditor 委任核数师;委任审计师 A;d@NOI#,K  
appointed trustee 委任的受托人 |qX ?F`  
appointer 委任人 a[K&;)  
apportioned pro rata 按比例分摊  qra XAQ  
apportionment 分配;分摊 x"z\d,O%W  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Tr?p/9.m  
apportionment formula 分摊方程式 g4^-B  
apportionment of estate duty 遗产税的分摊  R[m-jUL  
appraisal 估价;评估 GN|"RuQ  
appreciable growth 可观增长 j6l1<3j  
appreciable impact 显着影响 .s<0}<Aq>  
appreciable increase 可观增长 -- %XkO  
appreciation 增值;升值 fS"u"]j*e  
appreciation against other currencies 相对其他货币升值 Nw. )O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ] 0R*F30]  
appreciation tax 增值税 Y!M0JSaM  
appropriation 拨款;拨用;拨付 I7U/={[J  
appropriation account 拨款帐目 3 P0z$jh"H  
Appropriation Bill 拨款法案 \ aJ>?   
appropriation-in-aid system 补助拨款办法 Pn9".  
approved assets 核准资产 Vo"G@W)lZ  
approved basket stock 认可一篮子证券 r-T1^u  
approved budget 核准预算 `<tRfl}qs  
approved charitable donation 认可慈善捐款 fn<dr(Dx  
approved charitable institution 认可慈善机构 JzEg`Sn^  
approved currency 核准货币;认可货币 E{V?[HcWq  
approved estimates 核准预算 :P-H8*n""  
approved estimates of expenditure 核准开支预算 iFUiw&  
approved overseas insurer 核准海外保险人 iM8Cw/DS  
approved overseas trust company 核准海外信托公司 }Cu:BD.zQ  
approved pooled investment fund 核准汇集投资基金 OmB M)g  
approved provident fund scheme 认可公积金计划 q_[y|ETJ]  
approved provision 核准拨款 YIk@{V  
approved redeemable share 核准可赎回股份 #K^hKx9  
approved regional stock 认可地区性证券 ft/k-64  
approved retirement scheme 认可退休金计划 \IQG%L{  
approved subordinated loan 核准附属贷款 Uc!k)o#=  
arbitrage 套戥;套汇;套利 3N >V sl  
arbitrageur 套戥者;套汇者 9Buss+K?/h  
arbitrary amount 临时款项 ]2-Qj)mZ]  
arrangement 措施;安排;协定 {m U%.5  
arrears 欠款 @]Vcl"t  
arrears of pay 欠付薪酬 sO ) H#G  
arrears of revenue 逾期未收税款;逾期未收的帐项 |}d^lQ9  
articles of association 组织章程;组织细则;组织章程细则 B*G]Dr)e  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 cWQJ9.:7  
ascertainment of profit 确定利润 @|(cr: (=H  
"Asia Clear" “亚洲结算系统” ;jgf,fbM  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 pBAAwHD  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `RY}g;  
Asian Development Fund [ADF] 亚洲发展基金 N-l`U(Z~P  
Asian dollar bond 亚洲美元债券 ;y-JR$M  
Asian dollar market 亚洲美元市场 J0Yb_(w  
Asian dollar rate 亚洲美元利率 #btz94/~O  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 /5E0'y,|P  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 >4ex5  
asked price 沽盘;喊价;索价;卖方报价 <Ch9"1f3,  
assessable income 应评税入息 l'l&Zqd  
assessable loss 应评税亏损 ?u2\ *@C  
assessable profit 应评税利润 e^*&&  
assessable value 应评税值 S<(i/5Z+  
assessed profit 估定利润 d\qszYP[  
assessed value 经评估价值 EF&CV{Sw  
assessment 评税;评定;估价;评税单 iU+SXsXLR4  
assessment number 评税编号;估价编号 ir'<H<t2  
assessment of additional tax 补加税评税 &7'=t6  
assessment of performance 业绩评估;实绩评价 V(cU/Aia^  
Assessor 评税主任 0-PT%R  
asset price bubbles 资产价格泡沫 q2#Ebw %]  
asset-backed securities 具资产保证的证券 %rB,Gl:)g  
assets accretion 资产增值 1a9' *[  
assets and liabilities 资产与负债 [`tOhL  
assets betterment statement 资产递增表;资产改进表 RV@B[:  
assets lending 实物放款;有抵押贷款 f/L8usBXq  
assets of the company passing on the death 死者去世时转移的公司资产 y={ k7  
assets pledged as security for liabilities 用作负债抵押的资产 W.4R+kF<  
assets portfolio 资产投资组合 "#Z e3Uy\  
assets price 资产价格 :[l}Bb,  
assets quality 资产质素 $-DW+|p.?^  
assets realization 资产变现 zji9\  
assets refinancing arrangement 资产再集资安排 eLT3b6'"?  
assets securitization 资产证券化 ~V(>L=\V;  
assets situated outside Hong Kong 在香港以外地方的资产 8/2Wq~&  
assets stripping 削减资产;拆卖资产 UK OhsE  
assets value 资产值 #>_t[9;  
assignee 承让人 .;31G0<w2  
assignment 转让;转让书;转让契 u"5/QB{  
assignment of interest 权益转让 J4]"@0?6  
assignment of letters patent and trade mark 专利证书及商标转让 Hd4 ~v0eS  
assignment of property 物业转让;物业转让书 iM!V4Wih6  
assignment right 转让权 7r,GdP.  
assignor 转让人 V@+sNM  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 jA8Bmwt;w  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 H`<u2fo|p  
associate member 附属会员 1<h@ ^s;  
associated body corporate 相联法人团体 ~~Cd9Hzi  
associated company 相联公司;联属公司 +Q"s!\5  
associated corporation 相联法团 &K!0yR  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] _&(Wz0  
公认会计师公会〔英国〕 8r}tf3xMCM  
Association of Futures Exchange Brokers 香港期货经纪协会 %^W(sB$b  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^XyC[ G@[  
association of underwriters 承保人组织 &7kLSb&|;  
assumption of control 接管 bZSt<cH3  
assurance 担保;保险;转易;转易书 =?L16mu1&  
assurance of interest 权益的转易 )%/ Ni^  
at 19XX price 按一九XX年价格计算 "o%okN  
at a discount 按赔价计算;按贴水价格计算;打折扣 no\G >#  
at a premium 按溢价计算;按升水价格计算 1V5N)ty  
at call 通知付款;按通知 '3^_:E5y  
at constant market price 按固定市价计算 %dw0\:P?Q  
at constant price 按固定价格计算 8F\'? 7  
at cost 按成本计算 B$c'^ )  
at current market price 按当时市价计算;按现时市价计算 #U'}g *  
at current price 按当时价格计算;按现时价格计算 H^*[TX=#[  
at factor cost 按要素成本计算;按生产要素成本计算 CWZv/>,%  
at money-of-the-day price 按付款当日价格计算 Z3zD4-p$_  
at or better 按指定或较佳价位〔买卖指令〕 !]"M]tyv\  
at par 按面值计算;平价 ZLaht(`+  
at sight 见票即付 `?&C5*P  
at the close 按收市盘 w)go79  
at the opening 按开市盘 c9gm%  
attestation 见证;见证条款 s'/_0  
at-the-money option 平价期权 /hg^hF  
attorney 受权人;受托代表人 J}Z\I Y,  
attornment 新拥有人承认书 uYFy4E3  
attributable profit 可归属利润 X$%[%q8qg  
attributable share value 可归属股份价值 ixy:S1 pI  
Auckland Stock Exchange 奥克兰证券交易所 o7tlkSZ  
auction 拍卖 ,*Wh{)  
auctioneer 拍卖商 m k~F@  
audit 审计;核数 0I)eYksh  
Audit Commission 审计署 MG&vduu  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Cjt].XR@  
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〕 R8.@5g_  
audit review 帐目审查 c~M'O26bW  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 r"L:Mu  
audited account 审计帐目;经审计的帐目 ER`;0#3[9u  
audited annual account 经审计的周年帐目 H(?+-72KX  
audited balance sheet 经审计的资产负债表 B*`[8kb,  
auditor 核数师;核数主任;审计师 DbI)tDi5D  
auditor's certificate 核数师证明书;审计师证明书 "@+Z1k-8U  
auditor's report 核数师报告;审计师报告 CC6]AM(i  
Aussie bond 澳元债券 3kr. 'O  
austerity budget 紧缩预算 "V:RKH`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 /.mx\_$   
Australia All Ordinaries Index 澳洲所有普通股票指数 | v>W  
Australian Dollar [AUD] 澳元 N#OO{`":Z`  
Australian Options Market 澳大利亚期权市场 $W;r S7b  
Australian Securities Commission 澳洲证券事务监察委员会 2e,cE6r  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |em_l$oGc  
Australian Stock Exchange 澳大利亚证券交易所 BN`tiPNEp  
Austrian Schilling [ATS] 奥地利先令 Nc EPPl 0I  
authentication 认证;鉴证 zcV~)go6  
authority to purchase 委托购买证;委购书 7Or?$  
authorization 认可;核准;授权;授权书 3cqc<  
authorization by direction 指示授权 OS~Z@'Eg  
authorization by instruction 指令授权 BMzS3;1_  
authorization by warrant 令状授权 d^Cv9%X  
authorization of unit trust 单位信托的认可 &x.5TDB>%  
authorized agent 指定代理人 o -x=/b  
authorized capital 法定资本 ^6UE/4x!y  
authorized clerk 出市员 1b7Q-elG  
authorized dealer 认可交易商 *[3tGiUJ  
authorized financial institution 认可财务机构 fn//j7 j  
authorized fund 认可基金 F{&0(6^p!  
authorized fund house 获授权的基金公司;认可基金公司 BC%V<6JBu(  
authorized institution 认可机构 2Zq_zvKUt  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ;k1VY Ie}  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 #%CB`l  
authorized insurer 获授权保险人;获认可承保人 <7%#RJwe  
authorized investment 特准投资项目 Zh:@A Fz:R  
authorized person 获授权人 W1}d6Sbg  
authorized representative 获授权代表 =b3<}]  
authorized share capital 法定股本 -!j5j:RR  
automated quotation system 自动报价系统 [r1\FF@v,  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] > W^"*B  
自动交易系统〔香港期货交易所有限公司〕 )P W Zc?M  
automatic adjustment mechanism 自动调整机制 |'k7 ;UW  
automatic adjustment system 自动调整系统 jjoyMg95  
Automatic Clearing House 自动票据交换所 =, U~  
automatic exchange rates accumulation system 自动化汇率累集系统 x50ZwV&j  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 +o 6"Z)  
automatic teller machine [ATM] 自动柜员机 I&&[ ':  
autopay 自动转帐 |3EKK:RE  
available assets 可用资产 uw&p)  
available fiscal reserve 现存财政储备 gr >>]C$  
available profit 可用利润 Coe%R(x5  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 )k 6z  
average 平均;平均数;海损 r[nvgzv@  
average basic salary 平均基本薪金 O3L:v{Kn  
average consumer expenditure 平均消费开支;一般消费开支 GZiN&}5e  
average cost 平均成本 K{G\=yJ((  
average cost of land production 增辟土地平均成本 " V4ru&a  
average daily turnover 平均每日成交额 I(Q3YDdb  
average daily wage rate 平均每日工资率 ]E vK.ORy  
average expenditure pattern 平均开支模式 5F5)Bh  
average growth rate 平均增长率 DvBRK}'  
average net fixed assets 固定资产平均净值 dJ,,yA*  
average of relatives 相对价格平均数 =W'{xG}  
average price 平均价格 y(6*)~Dh  
average propensity to consume 平均消费倾向;一般消费倾向 QL@}hw.F  
average propensity to save 平均储蓄倾向;一般储蓄倾向 8Vm)jnM  
average rate 平均率  4V 5  
average revenue 平均收入;平均收益 -[A=\]RfJ  
average stock 平均库存;平均存货 @3Mp>u/  
average yearly rent 平均年租 <QRRD*\  
avoidance of double taxation 避免双重课税 JW=P} h  
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 fJOA5(  
BWG#W C  
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