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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: S;>4i!Mb ^  
A share A股;甲类股份 TG4^_nRl  
abatement of tax 减税;减扣免税额 =>e?l8`%  
ABN AMRO Bank N.V. 荷兰银行 K_Z+]]$#  
above-the-line expenditure 线上项目支出;经常预算支出 <3)|44.o&  
above-the-line receipt 线上项目收入;经常预算收入 :|zp8|  
ABSA Asia Limited 南非联合亚洲有限公司 y~x#pC*w  
absolute change 绝对数值变更 ^uM_b  
absolute expenditure 实际开支 U{HyxZ|q<  
absolute guideline figure 绝对准则数字 T\)dt?Tv#\  
absolute interest 绝对权益 h)7v1,;w'  
absolute order of discharge 绝对破产解除令 48H5_9>:  
absolute profit margin 绝对利润幅度 O(WEgz  
absolute value 实值;绝对值 "OVi /:*B  
absolutely vested interest 绝对既得权益 vNPfUEnA  
absorbed cost 已吸收成本;已分摊成本 =A$Lgk>|  
absorption 吸收;分摊;合并 y9=t;qH@|  
absorption rate 吸收率;摊配率;分摊率 eSJAPU(D  
ACB Finance Limited 亚洲商业财务有限公司 yB 1I53E  
acceptable form of reciprocity 合理的互惠条件 $xLEA\s  
acceptable rate 适当利率;适当汇率 -hQ96S8  
acceptance agreement 承兑协议 %uh R'8"  
acceptance for honour 参加承兑 _'H2>V_  
acceptor 承兑人;接受人;受票人 TlM'g6SQS  
acceptor for honour 参加承兑人 OY+!aG@.  
accident insurance 意外保险 ZYrKG+fkl  
Accident Insurance Association of Hong Kong 香港意外保险公会 0T7M_G'5Q  
accident insurance scheme 意外保险计划 v!nm &"  
accident year basis 意外年度基准 <m~T>Ql1  
accommodation 通融;贷款 #"=%b e3  
accommodation bill 通融票据;空头票据 yBr$ 0$  
accommodation party 汇票代发人 (qNco8QKu3  
account balance 帐户余额;帐户结余 A"Tc^Ij  
account book 帐簿 ;Gjv9:hUn  
account collected in advance 预收款项 zfM<x,XdY  
account current book 往来帐簿 0Ei\VVK>  
account of after-acquired property 事后取得的财产报告 cjCE3V9X  
account of defaulter 拖欠帐目 hVQ7'@  
account payable 应付帐款 QWU5-p9e8  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Z}]:x `fXd  
account receivable 应收帐款 xmCm3ekmpC  
account receivable report 应收帐款报表 nwZ[Ygl|  
account statement 结单;帐单;会计财务报表 #N<s^KYG-  
account title 帐户名称;会计科目 _bN))9 3  
accountant's report 会计师报告 e-nWD  
Accountant's Report Rules 会计师报告规则 (2\li{$e  
accounting and auditing procedure 会计与审计程序;会计与核数程序 i n[n A a  
Accounting Arrangements 《会计安排》 gubb .EY  
accounting basis 会计基础 l=Lmr  
accounting by Official Receiver 破产管理署署长呈交的帐目 9nP*N`  
Accounting Circular 《会计通告》 qkIA,Kgy  
accounting class 会计类别 z'5;f;  
accounting date 记帐日期;会计结算日期 MAsWds`bpB  
accounting for money 款项核算  9OrA9r  
Accounting Officer 会计主任 !Ei Ze.K  
accounting period 会计报告期;会计期 &xPOp$Sx~  
accounting policy 会计政策;会计方针 Y!K^-Y}  
accounting practice 会计惯例 J>,'P^  
accounting principle 会计准则 eukX#0/^  
accounting record 会计记录 D'HL /[@`  
accounting report 会计报告 {|8:U}<#h  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 bAA'=z<  
Accounting Society of China 中国会计学会 )?= kb  
accounting statement 会计报表 *so6]+)cU  
accounting system 会计制度;会计系统 Y/?DSo4G  
accounting transaction 会计事项;帐务交易 <MI$N l  
accounting treatment 会计处理 -jcrXskb&N  
accounting year 会计年度 g7E`;&f  
accretion 增值;添加 Jgi{7J  
accrual 应计项目;应累算数目 \? 5[RR  
accrual basis 应计制;权责发生制 qiwQUm{  
accrual basis accounting 应计制会计;权责发生制会计 z9OMC$,V  
accrue 应累算;应计 yKX:Z4I/  
accrued benefit 应累算利益 A;/Xt  
accrued charges 应计费用 M8 ^ziZY  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;&7qw69k  
accrued expenses 应累算费用 gn;nS{A  
accrued interest payable 应付利息;应计未付利息 $w2[5|^S  
accrued interest receivable 应收利息;应计未收利息 X:zyzEhS  
accrued right 累算权益 AR[M8RA  
accruing profit 应累算的利润 DcFV^8O&  
accumulated fiscal reserve 累积财政储备 J\Oc]gi\L  
accumulated profit 累积利润;滚存溢利 6 ^6uK  
accumulated reserve 累积储备 <+mO$0h"r  
accumulation of surplus income 累积收益盈余 l1`c?Y  
acquired assets 既得资产 MO(5-R`  
acquisition 收购;购置;取得 6w .iEb  
acquisition cost 购置成本 T8M[eSbZ  
acquisition expenses 购置费用 [8om9 Z3  
acquisition of 100% interest 收购全部股权 /ab K/8ZQ  
acquisition of control 取得控制权 +@<^i?ale  
acquisition of fixed assets 购置固定资产 U 8 .0L  
acquisition of shell “买壳” u+, jAkr  
acquisition price 收购价 ;#Crh}~  
act of God 天灾 }gi`?58J6  
acting partner 执事合伙人 HjE Tinm"  
active market 买卖活跃的市场;交投畅旺的市场;旺市  hE?GO,  
active partner 积极参与的合伙人 E!(`275s  
active trading 交投活跃 [))2u:tbS\  
actual circulation 实际流通 z;@S_0M,Z  
actual cost 实际成本 ;*85'WcS  
actual expenditure 实际开支;实际支出 }~0{1&  
actual income 实际入息;实际收入;实际收益 8 )2u@sx%  
actual market 现货市场 aV0;WH_3  
actual price 现货价;实际价格 9BgQ oK@  
actual profit 实际利润 Q=9VuTE  
actual quotation 实盘;实际价位;实际报价 dsft=t8s  
actual year basis 按实际年度计算 ROI$;B(  
actuals 实货 RAXJsF^5o  
actuarial investigation 精算调查 E '6 z7m.  
actuarial principle 精算原则 g]hn@{[  
actuarial report 精算师报告 >+W?!9[p:2  
Actuarial Society of Hong Kong 香港精算学会 ^dp[ Z,[1z  
actuarial valuation 精算师估值 f<x t3  
actuary 精算师 G#=b6DB  
ad referendum agreement 暂定协议;有待覆核的协定 hJtghG6v  
ad valorem duty 从价税;按值征税 sjgxx7  
ad valorem duty system 从价税制 5Qe}v  
ad valorem fee 从价费 s9)8{z  
ad valorem tariff 从价关税 39^uLob  
additional allowance 额外免税额 )-7(Hv1  
additional amount for unexpired risk 未过期风险的额外款额 i OA3x 8J  
additional assessable profit 补加应评税利润 JO;` Kz_$  
additional assessment 补加评税 {~ vPq  
additional commitment 额外承担 Vt 5XC~jK  
additional commitment vote 额外承担拨款 m~\m"zJ4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Z_TbM^N  
additional dependent parent allowance 供养父母额外免税额 Szob_IEq,  
additional provision 额外拨款 EC&19  
additional stamp duty 附加印花税 os0"haOI9h  
additional tax 补加税罚款;补加税款 vzQmijr-  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 i2Iu 2  
adjudged bankrupt 被裁定破产 'Y/V9;`)s  
adjudicated bankrupt 裁定破产人 4iB)oR  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 1F%*k &R  
adjudication of bankruptcy 裁定破产;宣告破产 ;@$," P  
adjudication of insolvency 裁定无力偿还债务 S}oF7;'Ga  
adjusted actual 经调整的实数;调整后的实数 SF}L3/C&h  
adjusted current assets 经调整的流动资产;调整后的流动资产 7.=s1~p  
adjusted figure 经调整的数字;调整后的数额 xo@/k   
adjusted liabilities 经调整的负债;调整后的负债 (:hmp"S  
adjusted loss 经调整的亏损;调整后的亏损 D"><S<C\C  
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 pPqbD}p  
adjusted profit 经调整的利润;调整后的利润 OTbjZ(  
adjusted surplus 经调整的盈余额;调整后的盈余额 "Kf~`0P  
adjusted value 经调整的价值;调整后的价值 Vam8NnZ|r  
adjustment 调整;修订;理算〔保险〕 JL+[1=uE1L  
adjustment centre 调剂中心 D}C*8s bC}  
adjustment lag 调整过程的时间差距;调整时差 S| ?--vai_  
adjustment mechanism 调整机制 o]k]pNO  
adjustment of loss 亏损调整 Kwmo)|7uPU  
adjustment process 调整过程;调整程序 z[I/ AORl  
adjustment range 调整幅度 eh# (}v  
administered exchange rate 受管制汇率 Q14;G<l-  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >@\?\!Go  
administration expenses 行政费用 .ceU @^  
administration fee 手续费;行政费 'g, x}6  
administration in bankruptcy 破产管理 &Fr68HNmj  
administration order 遗产管理令 P bC>v  
administrator 管理人;遗产管理人 |Szr=[  
administrator of the estate 遗产管理人 s%re>)=|  
admission of debt 债项承认书 |0Ug~jKU  
admission of proof 接纳债权证明 "pJ EzC  
advance 放贷款项;垫付款项;预支款项;预付款项 JN|#   
advance account 暂支帐目;预付款帐户 Cl){sP=8W  
advance compensation 预付补偿金 n/|`Dz.  
advance from shareholder 股东垫款 >LZ)<-Mk  
advance pending reimbursement 预支以待日后付还 `'t;BXedz/  
advanced economy 先进经济体系 k:yu2dQh  
advancement 预付;预付财产  PW\FcT  
advances warrant 垫款令 {dH<Un(4Z  
advancing 贷出 rm;"98~zJ?  
adverse balance 逆差 6R,b 8  
adverse exchange 逆汇 LPgI"6cP  
advertisement addressed to shareholders 在报章刊登的致股东通告 y^fU_L?p  
advice for collection 托收通知书 >dH*FZ:c  
advice of drawing 提款通知书;汇票通知书 ^d=@RTyo/  
advice of payment 付款通知 FK('E3PG  
Advisory Committee [Securities and Futures Commission] t|,Ex7  
谘询委员会〔证券及期货事务监察委员会〕 %HS!^j3C%  
Advisory Committee on Diversification 经济多元化谘询委员会 9`VF [* 9  
affidavit 誓章;遗产申报誓章 ph+tk5k  
affidavit of no receipt 述明无收款的誓章 jCa;g{#@  
affiliate 联号;联营公司;附属公司 QAw,XZ.K^  
affiliated company 附属公司;联号;联营公司 `)P_X4e]`  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 r\D8_S_  
affordability 负担能力 U6 R4UK  
African Development Bank [AfDB] 非洲开发银行 NGzqiu"J  
after-acquired property 事后取得的财产 I=-;*3g6  
after-hours dealing 市后交易 )eyxAg  
after-tax profit 税后盈利;税后利润;税后溢利 H(m+rk  
agency agreement 代理协议 VAzJclB  
agency expenses 代理机构的开支 )SLs  [  
agency fee 代理费 Bbp9Q,4  
Agency Law 《代理法》 (ytkq(  
agent 代理人;承销人 fL:Fn"Nv  
agent of company 公司代理人 QQcj"s  
agent's fee 代理人费;经纪费 {bEEQCweNJ  
aggregate 总计;总数;总体数字 vGDo?X~#o  
aggregate amount 总款额;总额 "xI[4~'`:  
aggregate assets and liabilities 总体资产与负债 f ebh1rUX  
aggregate at constant price 按固定价格计算的总体数字 ~(S4/d5  
aggregate demand 总需求 SW, Po>Y  
aggregate gross position 总持仓量 v Rs5-T  
aggregate limit 总限额 Jp0.h8i  
aggregate of salaries tax 合计薪俸税 iB-s*b<`~  
aggregate performance 总体表现;总体业绩 g{(nt5|^l  
aggregate supply 总体供应 9mm(?O~'p  
aggregate surplus 总盈余 z$b!J$A1  
aggregate total 整体总额 gV;GC{pY  
aggregate value 总值;合计价值 g&wQ^  
aggregated basis 合计基准 vL0Ol -Vt  
aggregated net chargeable income 合计应课税入息实额 mAa]E t.  
aggregation 合并计算;合计;总和 *@^0xz{\z  
aggregation of incomes of husband and wife 夫妇入息合并计算 ]^<~[QK_C  
aggregation of property 财产的总和 :Yqa[._AF  
agio 差价;贴水 s,x]zG"  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 @xE Q<g  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment `Mg "!n`  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 hrF4 a$  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment i/z7a%$   
《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》 K(2s%  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8EA?'~"  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Q!v[b{]8  
agreement for a settlement 授产协议 Po3W+; @  
agreement for assignment 转让协议 KMcP!N.I  
agreement for sale 售卖协议;买卖协议 yW 3h_08  
agreement for sale and purchase 买卖协议 %#~Wk|8} Q  
agreement for the payment of interest 支付利息协议 r.5F^   
agreement for the repayment of money 还款协议 (WvA9s{/  
agreement of reinsurance 再保险协议 =UY@,*q:c  
Agricultural Bank of China 中国农业银行 3OlY Ml  
air passenger departure tax 飞机乘客离境税 mr? ii  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 rB]/N,R   
airport tax 机场税 0sa EcJ-  
alcohol duty 酒精税 T*m_rDDt  
alienation 让与;让渡;转让 @$]h[   
alimony 生活费;赡养费 b8&9pLl  
All Ordinaries Index [AOI] 所有普通股指数 >Mn.|:DF]&  
all risks 全险;综合险 z?xd\x  
All Sales Record for Stock Market 《股票市场成交报告》 0P42C{>'w  
Allied Capital Resources Limited 新联财务有限公司 [@;Z xs  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~m7+^c@,  
allocation letter 拨款信件 f&'md  
allocation of fund 分配款项;预留款项 75y#^pD?c  
allocation of profit 利润分配;溢利分配 Y i`.zm  
allocation warrant 拨款令 {;U:0BPI3  
allotment 分配;配股 Er)b( Kk  
allotment notice 股份配售通知;配股通知 UuGv= yC^6  
allotment of shares 股份分配 zPe .  
allowable 可获宽免;免税的 mD! imq%=  
allowable business loss 可扣除的营业亏损 9EEHLx"  
allowable expenses 可扣税的支出 }O/Nn0,  
allowance 免税额;津贴;备抵;准备金 .kVga+la?  
allowance for debts 债项的免税额 Dts:$PlCk  
allowance for depreciation by wear and tear 耗损折旧免税额 <,{v>vlw  
allowance for funeral expenses 殡殓费的免税额 |d K-r  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 |@RO&F  
allowance for repairs and outgoings 修葺及支出方面的免税额 y3#\mBiw  
allowance to debtor 给债务人的津贴 )'JSu=Ej  
alteration of capital 资本更改 y4') !e  
alternate trustee 候补受托人 9pXFC9  
amalgamation 合并 ^:BRbp37i  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qF ?S[Z;  
ambit of charges 征税范围;收费范围 L<: ya  
amended valuation 经修订的估值 LBg#KQ @  
American Commodities Exchange 美国商品交易所 [ LCi,  
American Express Bank Limited 美国运通银行 vd~O:=)4  
American Stock Exchange 美国证券交易所 IX}l)t[:(  
amortization 摊销 deNU[  
amount due from banks 存放银行同业的款项 rTH@PDk>)  
amount due from banks abroad 存放海外银行同业的款项 z,)Fvs4U.  
amount due from holding companies 控股公司欠款 QO8/?^d  
amount due from local banks 存放本港银行同业的款项 m+gVGK  
amount due to banks 银行同业的存款 jV(IS D  
amount due to banks abroad 海外银行同业的存款 O1 z>A  
amount due to holding companies 控股公司存款 ?@~FT1"6G  
amount due to local banks 本港银行同业的存款 ;(XSw%Y H  
amount due to outport banks 外埠银行同业的存款 }V 1sY^C  
amount for note issue 发行纸币的款额 <^=k~7m  
amount of bond 担保契据的款额 Th8xh=F[  
amount of consideration 代价款额 zVIzrz0  
amount of contribution 供款数额 )YZ41K5N  
amount of indebtedness 负债款额 | c;S'36  
amount of principal of the loan 贷款本金额 ! M bRI  
amount of rates chargeable 应征差饷数额 ~Sh}\&3p  
amount of share capital 股本额 bHp|> g  
amount of sums assured 承保款额 dgO2fI  
amount of variation 变动幅度 CTwP{[%Pk  
amount of vote 拨款数额 :7R\"@V4  
amount payable 应付款额 ?}W:DGudZ  
amount receivable 应收款额 ?f%@8%px  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D!:Qy@Zw  
analysis 分析 IcA]<}0!"v  
ancillary risk 附属风险 WYq, i}S  
annual account 周年帐目;周年帐目报表;年度决算;年结 c6e?)(V>  
annual accounting date 年结日期 ar6Z?v$  
annual allowance 每年免税额;年积金;年度津贴;年津 lU\|F5O@#  
annual balance 年度余额 A) qOJ(OEz  
annual disposable income 每年可动用收入 a(m#GES  
annual estimates 周年预算 8J)x>6  
annual fee 年费 }\1V;T  
annual general meeting 周年大会 C}M0KDF  
annual growth rate 年增率;每年增长率 !XK p_v  
annual long-term supplement 长期个案每年补助金 &=f%(,+  
annual pensionable emolument 可供计算退休金的年薪 mk[n3oE1  
annual report 年报 m^TkFt<BM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Qc6323/"  
annual return 周年报表;周年申报表;每年报税表格 (j2]:B Vu  
Annual Return Rules 《周年报表规则》 2^|*M@3r  
annual review of consumer prices 每年消费物价回顾 -q-%)f  
annual roll-forward basis 逐年延展方式 p}C3<[Nk  
annual salary 年薪 `/0FXb 8h  
annual statement 年度报表;年度决算表 wt-)5f'{  
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 ~V(WD;Mk  
annuitant 年金受益人 HIF.;ImG^  
annuity 年金 ]E,  
annuity contract 年金合约 Rrsz{a  
annuity on human life 人寿年金 _v_ak4m>  
antecedent debt 先前的债项 A H`6)v<f  
ante-dated cheque 倒填日期支票 ^G5 _d"Gr  
anticipated expenditure 预期开支 _m;Y'  
anticipated net profit 预期纯利 O%rjY  
anticipated revenue 预期收入 [^aow-4z  
anti-inflation measure 反通货膨胀措施 U#YM)8;Iz  
anti-inflationary stance 反通货膨胀立场 Qp{{OjD  
apparent deficit 表面赤字 N'TL &]  
apparent financial solvency 表面偿债能力 C]{43  
apparent partner 表面合伙人 qRTy}FU1  
application for personal assessment 个人入息课税申请书 ^G=s<pp  
application of fund 资金应用 f\1)BZ'I  
application to release as liquidator and to destruct the books of accounts and documents 7Qz Uw  
申请免除清盘人职务及毁灭帐簿与文件 ?FD^S~bz-  
appointed actuary 委任精算师 R\)pW9)  
appointed auditor 委任核数师;委任审计师 X5=Dc+  
appointed trustee 委任的受托人 z0a=A:+/  
appointer 委任人 FhW\23OC  
apportioned pro rata 按比例分摊 9FK%"s`  
apportionment 分配;分摊 e;!si>N  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 98G>I(Cw%  
apportionment formula 分摊方程式 =ejkE; %L  
apportionment of estate duty 遗产税的分摊 LC/6'4}_  
appraisal 估价;评估 8IbHDDS  
appreciable growth 可观增长 nCJ)=P.d  
appreciable impact 显着影响 `9%@{Ryo  
appreciable increase 可观增长 .X TBy/(0  
appreciation 增值;升值 d XrLeoK  
appreciation against other currencies 相对其他货币升值 u1(`^^Ml  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E\5t&jZr  
appreciation tax 增值税 an=8['X  
appropriation 拨款;拨用;拨付 WM~@/J  
appropriation account 拨款帐目 P;{f+I|`  
Appropriation Bill 拨款法案 vEk jd#  
appropriation-in-aid system 补助拨款办法 YR^J7b\  
approved assets 核准资产 UOi8>;k`  
approved basket stock 认可一篮子证券 hxGZ}zq*S  
approved budget 核准预算 N!{('po  
approved charitable donation 认可慈善捐款 C65( m  
approved charitable institution 认可慈善机构 k9xfv@v}  
approved currency 核准货币;认可货币 rgJKXl;@s  
approved estimates 核准预算 0ERA(=w5  
approved estimates of expenditure 核准开支预算 jIaAx_  
approved overseas insurer 核准海外保险人 1!~=8FTv  
approved overseas trust company 核准海外信托公司 9s7sn*aB#5  
approved pooled investment fund 核准汇集投资基金 \x5b=~/   
approved provident fund scheme 认可公积金计划 ?I6!m~  
approved provision 核准拨款 +:+q,0~*]  
approved redeemable share 核准可赎回股份 jTH,GF  
approved regional stock 认可地区性证券 DKp+ nq$  
approved retirement scheme 认可退休金计划 Vf:/Kokq  
approved subordinated loan 核准附属贷款 ;*Ldnj;B  
arbitrage 套戥;套汇;套利 K!;Z#$iw[  
arbitrageur 套戥者;套汇者 5ro^<P0f**  
arbitrary amount 临时款项 f .-b.nNf  
arrangement 措施;安排;协定 % \IB_M  
arrears 欠款 Nr8#/H2f  
arrears of pay 欠付薪酬 B>hf|.GI  
arrears of revenue 逾期未收税款;逾期未收的帐项 i=jwk_y  
articles of association 组织章程;组织细则;组织章程细则 NitsUg@<  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司  Wa7-N4  
ascertainment of profit 确定利润 *")Req  
"Asia Clear" “亚洲结算系统” #q#C_"  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 0A9llE  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 p8,Rr{  
Asian Development Fund [ADF] 亚洲发展基金 K%iWUl;  
Asian dollar bond 亚洲美元债券 BJC$KmGk  
Asian dollar market 亚洲美元市场 WR,MqM20  
Asian dollar rate 亚洲美元利率 kCRfO}wt3  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 &y_Ya%Z3*e  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 /6",#B}%b  
asked price 沽盘;喊价;索价;卖方报价 XT+V> H I  
assessable income 应评税入息 .Nt;J,U  
assessable loss 应评税亏损 F#Y9 @E  
assessable profit 应评税利润 In13crr4!  
assessable value 应评税值 v_^>*Vm*  
assessed profit 估定利润 5 XtIVHA@{  
assessed value 经评估价值 ;&7dX^oH  
assessment 评税;评定;估价;评税单 ~(aMKB  
assessment number 评税编号;估价编号 v *icoj  
assessment of additional tax 补加税评税 !r^fX=X>'  
assessment of performance 业绩评估;实绩评价 M18 >%zM  
Assessor 评税主任 PzF>yG[  
asset price bubbles 资产价格泡沫 t?1 b(oJ  
asset-backed securities 具资产保证的证券 |Yb]@9 >vn  
assets accretion 资产增值 Z?JR6;@W  
assets and liabilities 资产与负债 qh9d .Q+n  
assets betterment statement 资产递增表;资产改进表 lC.Q61J@  
assets lending 实物放款;有抵押贷款 +%Z#!1u  
assets of the company passing on the death 死者去世时转移的公司资产 Wdk]>w 'L  
assets pledged as security for liabilities 用作负债抵押的资产 0nr5(4h  
assets portfolio 资产投资组合 pSa pF)1>  
assets price 资产价格 6&* z  
assets quality 资产质素 Yw(O}U 5e  
assets realization 资产变现 ^O6eFD U  
assets refinancing arrangement 资产再集资安排 +-X 6 8`  
assets securitization 资产证券化 b I"+b\K  
assets situated outside Hong Kong 在香港以外地方的资产 <S ae:m4  
assets stripping 削减资产;拆卖资产 (jmF7XfU  
assets value 资产值 7m$EZTw?  
assignee 承让人 y:',)f }  
assignment 转让;转让书;转让契 G22{',#r8  
assignment of interest 权益转让 Lm&BT)*  
assignment of letters patent and trade mark 专利证书及商标转让  LA]UIM@  
assignment of property 物业转让;物业转让书 43.Q);4  
assignment right 转让权 ]A&pX AM  
assignor 转让人 pJdR`A-k|  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 'vwu^u?  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 K>2M*bGc p  
associate member 附属会员 WhT5NE9t  
associated body corporate 相联法人团体 #fx>{ vzH  
associated company 相联公司;联属公司 DuQW?9^232  
associated corporation 相联法团 1'B&e)  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ZS<`.L6B3  
公认会计师公会〔英国〕 i&TWIl8  
Association of Futures Exchange Brokers 香港期货经纪协会 v#|yr<  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 8,@0~2fz#  
association of underwriters 承保人组织 dL]wu! wE  
assumption of control 接管 :i3 W U%  
assurance 担保;保险;转易;转易书 ~_SRcM{  
assurance of interest 权益的转易 HDO_r(i  
at 19XX price 按一九XX年价格计算 m Ce"=[  
at a discount 按赔价计算;按贴水价格计算;打折扣 OF}."a  
at a premium 按溢价计算;按升水价格计算 ,! H`@Kl  
at call 通知付款;按通知 %p:Z(zU  
at constant market price 按固定市价计算 SM8f"H28  
at constant price 按固定价格计算 mclV" ?  
at cost 按成本计算 Mt4*`CxtH;  
at current market price 按当时市价计算;按现时市价计算 oj/#wF+  
at current price 按当时价格计算;按现时价格计算 @#=yC.s  
at factor cost 按要素成本计算;按生产要素成本计算 KV)if'  
at money-of-the-day price 按付款当日价格计算 !k Heslvi  
at or better 按指定或较佳价位〔买卖指令〕 -TMg9M4  
at par 按面值计算;平价 GG`j9"t4  
at sight 见票即付 v|MT^.  
at the close 按收市盘 99tUw'w  
at the opening 按开市盘 IczMf%  
attestation 见证;见证条款 ]!]B7|JFJ  
at-the-money option 平价期权 uPy5<c  
attorney 受权人;受托代表人 O!ilTMr  
attornment 新拥有人承认书 v\@pZw=x  
attributable profit 可归属利润 ;F_P<b 2  
attributable share value 可归属股份价值 T`bUBrK6g`  
Auckland Stock Exchange 奥克兰证券交易所 ik](k"1{  
auction 拍卖 D\Y,2!I  
auctioneer 拍卖商 W&k@p9  
audit 审计;核数 |c>.xt~  
Audit Commission 审计署 0(>3L:  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 18Vn[}]"  
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〕  `-JVz{z  
audit review 帐目审查 AhkDLm+  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 "Zy:q'`o  
audited account 审计帐目;经审计的帐目 ~0h@p4  
audited annual account 经审计的周年帐目 YG /@=Z.  
audited balance sheet 经审计的资产负债表 XG!6[o;  
auditor 核数师;核数主任;审计师 (xE |T f  
auditor's certificate 核数师证明书;审计师证明书 \H9:%Tlp~4  
auditor's report 核数师报告;审计师报告 a`8]TD  
Aussie bond 澳元债券 artn _  
austerity budget 紧缩预算 F9Af{*Jw?x  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 7n?yf_ je  
Australia All Ordinaries Index 澳洲所有普通股票指数 r\cY R}v  
Australian Dollar [AUD] 澳元 8A5/jqnqt  
Australian Options Market 澳大利亚期权市场 f[ 2PAz  
Australian Securities Commission 澳洲证券事务监察委员会 3yw$<lm  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 t\h4-dJn  
Australian Stock Exchange 澳大利亚证券交易所 ;l1.jQh  
Austrian Schilling [ATS] 奥地利先令 =j{tFxJ  
authentication 认证;鉴证 *?*~<R  
authority to purchase 委托购买证;委购书 =@pD>h/~  
authorization 认可;核准;授权;授权书 9^9-\DG  
authorization by direction 指示授权 &4+|{Zx0  
authorization by instruction 指令授权 GXIzAB(  
authorization by warrant 令状授权 Qwt0~9n(  
authorization of unit trust 单位信托的认可 ^_i)XdPU  
authorized agent 指定代理人 0w: 3/WO  
authorized capital 法定资本 OR*JWW[]  
authorized clerk 出市员 +q;{ %3C  
authorized dealer 认可交易商 W/%hS)75  
authorized financial institution 认可财务机构 ,Tu.cg  
authorized fund 认可基金 @?3^ Ks_  
authorized fund house 获授权的基金公司;认可基金公司 ; o Y|~  
authorized institution 认可机构 W~2,J4=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 7#d:TXS  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 L"/ ?[B":  
authorized insurer 获授权保险人;获认可承保人 Yku6\/^  
authorized investment 特准投资项目 iC5HrOl6U  
authorized person 获授权人 [^?i<z{0C  
authorized representative 获授权代表 h`n '{s  
authorized share capital 法定股本 g1|Py t{  
automated quotation system 自动报价系统 4# PxJG6m  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &A*E)T#>#  
自动交易系统〔香港期货交易所有限公司〕 1 z~|SmP1  
automatic adjustment mechanism 自动调整机制 qJ(uak  
automatic adjustment system 自动调整系统 !'~Ldl  
Automatic Clearing House 自动票据交换所 e@ D}/1~=  
automatic exchange rates accumulation system 自动化汇率累集系统 B`<}YVA  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 9 " t;6  
automatic teller machine [ATM] 自动柜员机 )c&ya|h  
autopay 自动转帐 vanV|O  
available assets 可用资产 1U#W=Fg'  
available fiscal reserve 现存财政储备 !L8q]]'XM  
available profit 可用利润 /FE+WA}r  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 A_\Jb}J1<  
average 平均;平均数;海损 l"A/6r!Dp  
average basic salary 平均基本薪金 k}F7Jw#.  
average consumer expenditure 平均消费开支;一般消费开支 0 K#|11r  
average cost 平均成本 -3mIdZ  
average cost of land production 增辟土地平均成本 87[ ,.W  
average daily turnover 平均每日成交额 ;akW i]  
average daily wage rate 平均每日工资率 z/`+jIB  
average expenditure pattern 平均开支模式 P7b"(G%  
average growth rate 平均增长率 _hyqHvP  
average net fixed assets 固定资产平均净值 W{.:Cf9  
average of relatives 相对价格平均数 i+mU(/l2{  
average price 平均价格 zl6]N3+4  
average propensity to consume 平均消费倾向;一般消费倾向 iAQ[;M 3p  
average propensity to save 平均储蓄倾向;一般储蓄倾向 fo+s+Q|Y  
average rate 平均率 oA[`| ji  
average revenue 平均收入;平均收益 c:Cw #  
average stock 平均库存;平均存货 +B " aUF  
average yearly rent 平均年租 q[VQ?b~9  
avoidance of double taxation 避免双重课税 }dzVwP=  
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 BM:p)%Pv#P  
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