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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: Q$W0>bUP  
A share A股;甲类股份 U}6'_ PRQ  
abatement of tax 减税;减扣免税额 kYz)h  
ABN AMRO Bank N.V. 荷兰银行 =lS~2C  
above-the-line expenditure 线上项目支出;经常预算支出 0[xum  
above-the-line receipt 线上项目收入;经常预算收入 bP6QF1L  
ABSA Asia Limited 南非联合亚洲有限公司 4>{q("r,  
absolute change 绝对数值变更 n<kcK  
absolute expenditure 实际开支 t</rvAH E  
absolute guideline figure 绝对准则数字 `Qv7aY  
absolute interest 绝对权益 OqY8\>f-  
absolute order of discharge 绝对破产解除令 oKz|hks[6  
absolute profit margin 绝对利润幅度 Uq~{=hMX  
absolute value 实值;绝对值 |h*H;@$  
absolutely vested interest 绝对既得权益 (}"r 5  
absorbed cost 已吸收成本;已分摊成本 ]~87v  
absorption 吸收;分摊;合并 Us M|OH5k  
absorption rate 吸收率;摊配率;分摊率 D<#+ R"  
ACB Finance Limited 亚洲商业财务有限公司 `.Y["f 1B  
acceptable form of reciprocity 合理的互惠条件 Mvrc[s+o  
acceptable rate 适当利率;适当汇率 F^IYx~:  
acceptance agreement 承兑协议 C!B2 .:ja  
acceptance for honour 参加承兑 -Uq I=#  
acceptor 承兑人;接受人;受票人 LCRreIIgZ  
acceptor for honour 参加承兑人 @W=#gRqQPy  
accident insurance 意外保险 xqO'FQO%  
Accident Insurance Association of Hong Kong 香港意外保险公会 RERum  
accident insurance scheme 意外保险计划 zVZZdG~8  
accident year basis 意外年度基准 Jj|HeZ1C f  
accommodation 通融;贷款 #wNksh/J^  
accommodation bill 通融票据;空头票据 q*Yh_IT.I  
accommodation party 汇票代发人 /P5w}n  
account balance 帐户余额;帐户结余 a =*(>=  
account book 帐簿 NUEy0pLw  
account collected in advance 预收款项 OTL=(k  
account current book 往来帐簿 5Qo\0YH  
account of after-acquired property 事后取得的财产报告 ~LuZ pV  
account of defaulter 拖欠帐目 N/TU cG|m\  
account payable 应付帐款 }q G{1Er  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Bra>C  
account receivable 应收帐款 4!d&Zc>C4  
account receivable report 应收帐款报表 X + *@  
account statement 结单;帐单;会计财务报表 26yv w  
account title 帐户名称;会计科目 '73dsOTIT  
accountant's report 会计师报告 J8J~$DU\Gv  
Accountant's Report Rules 会计师报告规则 i RS )Z )  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ?zQ\u{]=  
Accounting Arrangements 《会计安排》 KFdV_e5lU  
accounting basis 会计基础 {tV)+T  
accounting by Official Receiver 破产管理署署长呈交的帐目 %8>s:YG  
Accounting Circular 《会计通告》 4gb2$"!  
accounting class 会计类别 &kHp}\  
accounting date 记帐日期;会计结算日期 Ji :2P*  
accounting for money 款项核算  VD;Ot<%  
Accounting Officer 会计主任 V2,54YE  
accounting period 会计报告期;会计期 U voX\  
accounting policy 会计政策;会计方针 GX&BUP\  
accounting practice 会计惯例 =_\5h=`Yx  
accounting principle 会计准则 n %"q>  
accounting record 会计记录 >:Na^+c  
accounting report 会计报告 Y]P'; C_eP  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 wP/&k`HQ#i  
Accounting Society of China 中国会计学会 'LpJ:Th  
accounting statement 会计报表 tlV>  
accounting system 会计制度;会计系统 Q'~kWmLf  
accounting transaction 会计事项;帐务交易 >t)vQ&:;u  
accounting treatment 会计处理 84DneSpHsp  
accounting year 会计年度 VtUe$ft  
accretion 增值;添加 Y _m4:9p  
accrual 应计项目;应累算数目 P \tP0+at  
accrual basis 应计制;权责发生制 dD?1te  
accrual basis accounting 应计制会计;权责发生制会计 ';hU&D;s  
accrue 应累算;应计 lt|\$Iy(  
accrued benefit 应累算利益 |o6 h:g  
accrued charges 应计费用 T,@.RF  
accrued cumulative preference share dividend 应累算的累积优先股股息 68Vn]mr#  
accrued expenses 应累算费用 }7RR",w  
accrued interest payable 应付利息;应计未付利息 zu5'Ex`gQa  
accrued interest receivable 应收利息;应计未收利息 h +.8Rl  
accrued right 累算权益 ^&zwO7cS  
accruing profit 应累算的利润 ,G!M?@Q  
accumulated fiscal reserve 累积财政储备 P(_D%0xKm  
accumulated profit 累积利润;滚存溢利 &dh%sFy  
accumulated reserve 累积储备 n`2 d   
accumulation of surplus income 累积收益盈余 81eDN6 M\  
acquired assets 既得资产 3xxQL,FV  
acquisition 收购;购置;取得 8B JxD<  
acquisition cost 购置成本 J_C<Erx[O  
acquisition expenses 购置费用 (8TB*BhQ_  
acquisition of 100% interest 收购全部股权 53J!iNnXT6  
acquisition of control 取得控制权 WW{5[;LYiB  
acquisition of fixed assets 购置固定资产 :.'<ndM  
acquisition of shell “买壳” &M,a+|yuY  
acquisition price 收购价 cTCo~Pk4  
act of God 天灾 MIo<sJuv  
acting partner 执事合伙人 k*(c8/<.d  
active market 买卖活跃的市场;交投畅旺的市场;旺市 u pg?  
active partner 积极参与的合伙人  U":hJ*F)  
active trading 交投活跃 l~;H~h!h/  
actual circulation 实际流通 4*}[h9J}\  
actual cost 实际成本 l Q]&:%^\  
actual expenditure 实际开支;实际支出 ;&q}G1  
actual income 实际入息;实际收入;实际收益 I@+h| n  
actual market 现货市场 j2c -01}  
actual price 现货价;实际价格 S_/9eI~X  
actual profit 实际利润 <`i " 5`J  
actual quotation 实盘;实际价位;实际报价 15+>W4v  
actual year basis 按实际年度计算 |!E>I  
actuals 实货 dqnH7okZ  
actuarial investigation 精算调查 "~(qp_AI  
actuarial principle 精算原则 z8_m<uewz  
actuarial report 精算师报告 ns[v.YDL  
Actuarial Society of Hong Kong 香港精算学会 {a\O7$A\F  
actuarial valuation 精算师估值 5ppOG_  
actuary 精算师 'MRvH lCM  
ad referendum agreement 暂定协议;有待覆核的协定 (9% ki$=}+  
ad valorem duty 从价税;按值征税 bXF>{%(}E  
ad valorem duty system 从价税制 Oi AZA<  
ad valorem fee 从价费 -$**/~0zU  
ad valorem tariff 从价关税 @X4Ur+d  
additional allowance 额外免税额 a yn6k=F  
additional amount for unexpired risk 未过期风险的额外款额 \ T/i]z  
additional assessable profit 补加应评税利润 L^bt-QbhO  
additional assessment 补加评税 7K,Quq.%+  
additional commitment 额外承担 Qz\yoI8JA,  
additional commitment vote 额外承担拨款 8] skAh  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [bk2RaX:i  
additional dependent parent allowance 供养父母额外免税额 ^u&oS1U  
additional provision 额外拨款 Tm(XM<  
additional stamp duty 附加印花税 #no~g( !o  
additional tax 补加税罚款;补加税款 Zt4g G KG  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 3I&=1o  
adjudged bankrupt 被裁定破产 ?%% 'GX  
adjudicated bankrupt 裁定破产人 njeRzX  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 )b`Xc+{>  
adjudication of bankruptcy 裁定破产;宣告破产 +PgUbr[p  
adjudication of insolvency 裁定无力偿还债务 D9,609w  
adjusted actual 经调整的实数;调整后的实数 B4yU}v  
adjusted current assets 经调整的流动资产;调整后的流动资产 4 YDK`:4I~  
adjusted figure 经调整的数字;调整后的数额 mbB,j~;^6H  
adjusted liabilities 经调整的负债;调整后的负债 x=T`i-M  
adjusted loss 经调整的亏损;调整后的亏损 JBfDz0P  
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 (MhC83|?  
adjusted profit 经调整的利润;调整后的利润 ^`~M f  
adjusted surplus 经调整的盈余额;调整后的盈余额 -1iKeyyA  
adjusted value 经调整的价值;调整后的价值 /_<`#?5T(  
adjustment 调整;修订;理算〔保险〕 fZ1v|  
adjustment centre 调剂中心 psyxNM=dN#  
adjustment lag 调整过程的时间差距;调整时差 VN[C%C  
adjustment mechanism 调整机制 9qN4f8R  
adjustment of loss 亏损调整 Lh3>xZy"-z  
adjustment process 调整过程;调整程序 Z?X0:WK  
adjustment range 调整幅度 1{l18B`  
administered exchange rate 受管制汇率 u$ C@0d  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Wt5x*p-!C  
administration expenses 行政费用 mkgGX|k;  
administration fee 手续费;行政费 !$Aijd s5  
administration in bankruptcy 破产管理 bHVAa#  
administration order 遗产管理令 A tl`J.;G  
administrator 管理人;遗产管理人 i;Cs,Esnf  
administrator of the estate 遗产管理人 ]@X5'r"  
admission of debt 债项承认书 D^Ahw"X)  
admission of proof 接纳债权证明 ,K9\;{C  
advance 放贷款项;垫付款项;预支款项;预付款项 3D_Ky Z~M+  
advance account 暂支帐目;预付款帐户 KilgeN:  
advance compensation 预付补偿金 CvfX m  
advance from shareholder 股东垫款 zvjVM"=G  
advance pending reimbursement 预支以待日后付还 0q'd }DW  
advanced economy 先进经济体系 *uHL'Pe;m  
advancement 预付;预付财产 uo0g51%9  
advances warrant 垫款令 ,: g.B\'Q  
advancing 贷出 -YM#.lQ  
adverse balance 逆差 )Y%>t  
adverse exchange 逆汇 n,sf$9"  
advertisement addressed to shareholders 在报章刊登的致股东通告 "hwg";Z$n  
advice for collection 托收通知书 (Mi]vK.4  
advice of drawing 提款通知书;汇票通知书 Y.` {]rC  
advice of payment 付款通知 Y<|!)JLB2  
Advisory Committee [Securities and Futures Commission] S\fEV"  
谘询委员会〔证券及期货事务监察委员会〕 3sG7G:4  
Advisory Committee on Diversification 经济多元化谘询委员会 1Vq]4_09g1  
affidavit 誓章;遗产申报誓章 lOIBX@K E  
affidavit of no receipt 述明无收款的誓章 mr:;Wwd  
affiliate 联号;联营公司;附属公司 Yhdt"@;..  
affiliated company 附属公司;联号;联营公司 1HQh%dZZ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ?#8',:  
affordability 负担能力 O@JgVdgf  
African Development Bank [AfDB] 非洲开发银行 Y g>W.wA  
after-acquired property 事后取得的财产 &y` MDyXz  
after-hours dealing 市后交易 ' >(])Oq,  
after-tax profit 税后盈利;税后利润;税后溢利 Y `4AML  
agency agreement 代理协议 1'ne[@i^/  
agency expenses 代理机构的开支 s X&.8  
agency fee 代理费 0dS}p d">k  
Agency Law 《代理法》 tHNvb\MR$  
agent 代理人;承销人 jVP70c  
agent of company 公司代理人 *hVbjI$  
agent's fee 代理人费;经纪费 GC?X>AC:  
aggregate 总计;总数;总体数字 |GuIp8~  
aggregate amount 总款额;总额 RmS|X"zc  
aggregate assets and liabilities 总体资产与负债 Z(Da?6#1  
aggregate at constant price 按固定价格计算的总体数字 +pYrAqmO-  
aggregate demand 总需求 F) w.q  
aggregate gross position 总持仓量 <p@c %e,_  
aggregate limit 总限额 XL[/)lX{  
aggregate of salaries tax 合计薪俸税 (<sZ8n=AD  
aggregate performance 总体表现;总体业绩 l;i,V;@ t  
aggregate supply 总体供应 !0ly1T 9  
aggregate surplus 总盈余 9pPb]v,6  
aggregate total 整体总额 >55c{|"@L  
aggregate value 总值;合计价值 _;mN1Te  
aggregated basis 合计基准 ~wnTl[:  
aggregated net chargeable income 合计应课税入息实额 &gJKJ=7  
aggregation 合并计算;合计;总和 #Mo`l/Cwp  
aggregation of incomes of husband and wife 夫妇入息合并计算 oI=7X*B9  
aggregation of property 财产的总和 <S~_|Y*v  
agio 差价;贴水 \PS{/XK  
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》 ^l1tQnj)7  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment =H*}{'#  
《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》 shW$V93<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment U3r[ysf  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 {MmHR  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment `@GqD  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 9k\`3SE  
agreement for a settlement 授产协议 =! v.VF\;  
agreement for assignment 转让协议 O+;0|4V%  
agreement for sale 售卖协议;买卖协议 *S_e:^  
agreement for sale and purchase 买卖协议 hoxn!x$?  
agreement for the payment of interest 支付利息协议 {zoUU  
agreement for the repayment of money 还款协议 &tY3nr  
agreement of reinsurance 再保险协议 _`lj 3Lm0>  
Agricultural Bank of China 中国农业银行 u2HkAPhD  
air passenger departure tax 飞机乘客离境税 9tZ)#@\  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 9 x WC<i  
airport tax 机场税 KDwz!:ye  
alcohol duty 酒精税 %bf+Y7m  
alienation 让与;让渡;转让 TJ(PTB;  
alimony 生活费;赡养费 _'&N01  
All Ordinaries Index [AOI] 所有普通股指数 '!`%!Xg  
all risks 全险;综合险 j0J}d _  
All Sales Record for Stock Market 《股票市场成交报告》 ~82[pY  
Allied Capital Resources Limited 新联财务有限公司 ||v=in   
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2mL1BG=Yk  
allocation letter 拨款信件 }qfr&Ffh@  
allocation of fund 分配款项;预留款项 8Ml&lfn_8  
allocation of profit 利润分配;溢利分配 A.7:.5Cx'  
allocation warrant 拨款令 Dd|}LV  
allotment 分配;配股 E_&Hje|J_[  
allotment notice 股份配售通知;配股通知 ".L+gn}u-  
allotment of shares 股份分配 9fD4xkRS  
allowable 可获宽免;免税的 OJE<2:K  
allowable business loss 可扣除的营业亏损 :PtpIVAosg  
allowable expenses 可扣税的支出 QFoZv+|  
allowance 免税额;津贴;备抵;准备金 n<MMO=+bg  
allowance for debts 债项的免税额 XfA3Ez,}  
allowance for depreciation by wear and tear 耗损折旧免税额 zM6 yUEg  
allowance for funeral expenses 殡殓费的免税额 3_=~7B) 8  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金  {ZFa +  
allowance for repairs and outgoings 修葺及支出方面的免税额 $,08y   
allowance to debtor 给债务人的津贴 xO'I*)  
alteration of capital 资本更改 ~45u a  
alternate trustee 候补受托人 GZT}aMMSJ  
amalgamation 合并 }C>Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 '|^LNAx  
ambit of charges 征税范围;收费范围 dJ\6m!Mp  
amended valuation 经修订的估值 g!n1]- 1  
American Commodities Exchange 美国商品交易所 ,oe e'  
American Express Bank Limited 美国运通银行 PJj{5,#@3  
American Stock Exchange 美国证券交易所 ^|}C!t+  
amortization 摊销 2{s ND  
amount due from banks 存放银行同业的款项 bHlG(1uf  
amount due from banks abroad 存放海外银行同业的款项 qG"|,bA  
amount due from holding companies 控股公司欠款 }]vj"!?a  
amount due from local banks 存放本港银行同业的款项 }@yvw*c  
amount due to banks 银行同业的存款 m}.ru)^p  
amount due to banks abroad 海外银行同业的存款 Hxr2Q]c?u  
amount due to holding companies 控股公司存款 WO*yJ`9]  
amount due to local banks 本港银行同业的存款 I Vy,A7f  
amount due to outport banks 外埠银行同业的存款 )6)|PzMQ'  
amount for note issue 发行纸币的款额 j)\&#g0u6  
amount of bond 担保契据的款额 (ohkM`83k  
amount of consideration 代价款额 THH rGvb  
amount of contribution 供款数额 3(P^PP8  
amount of indebtedness 负债款额 a:@9GmtV&  
amount of principal of the loan 贷款本金额 vy/U""w`  
amount of rates chargeable 应征差饷数额 &QE^i%6>\  
amount of share capital 股本额 ';V(sRU@  
amount of sums assured 承保款额 [i[G" %Q  
amount of variation 变动幅度 vZ 4Z+;.  
amount of vote 拨款数额 4zghM<  
amount payable 应付款额 jIE>t5 fy  
amount receivable 应收款额 4,9AoK)yp  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =1^a/  
analysis 分析 ih `/1n  
ancillary risk 附属风险 #%VprcEK  
annual account 周年帐目;周年帐目报表;年度决算;年结 T Uhp  
annual accounting date 年结日期 (Br$(XJoK}  
annual allowance 每年免税额;年积金;年度津贴;年津 `.;7O27A^%  
annual balance 年度余额 DHpU?;|3  
annual disposable income 每年可动用收入 m6V1m0M  
annual estimates 周年预算 L5T)_iQ5  
annual fee 年费 ^ vI|  
annual general meeting 周年大会 nR/; uTTz  
annual growth rate 年增率;每年增长率 ,r5<v_  
annual long-term supplement 长期个案每年补助金 ..FUg"sSO  
annual pensionable emolument 可供计算退休金的年薪 3iYz<M  
annual report 年报 .Q"3 [  
Annual Report on the Consumer Price Index 《消费物价指数年报》 OdQ >h$ gZ  
annual return 周年报表;周年申报表;每年报税表格 o0-e,F>u  
Annual Return Rules 《周年报表规则》 XBhWj\`(T  
annual review of consumer prices 每年消费物价回顾 QOuy(GY  
annual roll-forward basis 逐年延展方式 bI[!y#_z4  
annual salary 年薪 N-^\X3X  
annual statement 年度报表;年度决算表 /iif@5lw{  
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 +Smv<^bW  
annuitant 年金受益人 |}Mkn4  
annuity 年金 sxL;o >{  
annuity contract 年金合约 ]wne2WXE  
annuity on human life 人寿年金 mXc/sh")X  
antecedent debt 先前的债项 5K'EuI)  
ante-dated cheque 倒填日期支票 7i{Rn K6*  
anticipated expenditure 预期开支 rQ}4\PTi  
anticipated net profit 预期纯利 +azPpGZ=  
anticipated revenue 预期收入 PB>p"[ap4  
anti-inflation measure 反通货膨胀措施 ~b\7 qx_a9  
anti-inflationary stance 反通货膨胀立场 JoW*)3Z  
apparent deficit 表面赤字 _zh}%#6L  
apparent financial solvency 表面偿债能力 UShn)3F  
apparent partner 表面合伙人 '5ky<  
application for personal assessment 个人入息课税申请书 XyS#6D  
application of fund 资金应用 Y@eHp-[  
application to release as liquidator and to destruct the books of accounts and documents H[@}ri<  
申请免除清盘人职务及毁灭帐簿与文件 R'dF<&Kj|  
appointed actuary 委任精算师 &4*&L.hPM^  
appointed auditor 委任核数师;委任审计师 CcY.8|HT  
appointed trustee 委任的受托人 %>I!mD"X\  
appointer 委任人 !P@u4FCs  
apportioned pro rata 按比例分摊 yfTnj:Fz  
apportionment 分配;分摊 n_Um)GI>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 u;J=g  
apportionment formula 分摊方程式 EfDo%H^!j  
apportionment of estate duty 遗产税的分摊 ?; )(O2p  
appraisal 估价;评估 vCH>Fj"7  
appreciable growth 可观增长 ^e@c Ozt  
appreciable impact 显着影响 gEKJrAA  
appreciable increase 可观增长 }/c.>U  
appreciation 增值;升值 S-2xe?sb  
appreciation against other currencies 相对其他货币升值 ?Tuh22J{Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ) 2S0OY.  
appreciation tax 增值税 ""pJO 6bI  
appropriation 拨款;拨用;拨付 $L</{bXW  
appropriation account 拨款帐目 2IjqT L  
Appropriation Bill 拨款法案 hN\E8"To  
appropriation-in-aid system 补助拨款办法 w41#? VC/  
approved assets 核准资产 !c6 lP'U  
approved basket stock 认可一篮子证券 1<\cMY6  
approved budget 核准预算 7/Lbs  
approved charitable donation 认可慈善捐款 czMLvPXRx  
approved charitable institution 认可慈善机构 bSz6O/A/  
approved currency 核准货币;认可货币 !YJdi~q  
approved estimates 核准预算 AX'(xb,  
approved estimates of expenditure 核准开支预算 }i[i{lKj  
approved overseas insurer 核准海外保险人 twgU ru  
approved overseas trust company 核准海外信托公司 0?p_|X'_  
approved pooled investment fund 核准汇集投资基金 Y2<#%@%4  
approved provident fund scheme 认可公积金计划 hNx`=D9[7  
approved provision 核准拨款 d0-}Xl  
approved redeemable share 核准可赎回股份 }$qy_Esl  
approved regional stock 认可地区性证券 "Wi`S;  
approved retirement scheme 认可退休金计划 $Z{ fKr  
approved subordinated loan 核准附属贷款 wCmwH=O  
arbitrage 套戥;套汇;套利 |lJXI:G G  
arbitrageur 套戥者;套汇者 /2l4'Q=  
arbitrary amount 临时款项 r}hj,Sq'  
arrangement 措施;安排;协定 \XRViG,|5  
arrears 欠款 (|U+(~PJ  
arrears of pay 欠付薪酬 t9m`K9.\  
arrears of revenue 逾期未收税款;逾期未收的帐项 s ^)W?3t]  
articles of association 组织章程;组织细则;组织章程细则 .\U+`>4av  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ZLL0 6p   
ascertainment of profit 确定利润 Nq*\{rb  
"Asia Clear" “亚洲结算系统” 0w+hf3K+:  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 c"O\fX  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 L7D'wf  
Asian Development Fund [ADF] 亚洲发展基金 g"T~)SQP  
Asian dollar bond 亚洲美元债券 ?Fi-,4  
Asian dollar market 亚洲美元市场 f[|xp?ef  
Asian dollar rate 亚洲美元利率 TqQ>\h"&_  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 0eQ5LG?)  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ORtl~V'  
asked price 沽盘;喊价;索价;卖方报价 |qI_9#M\(  
assessable income 应评税入息 m7M*)N8  
assessable loss 应评税亏损 WX0@H[$i#  
assessable profit 应评税利润 R1P,0Yf  
assessable value 应评税值 WO)K*c1F  
assessed profit 估定利润 p~3CXmUc~  
assessed value 经评估价值 R o-Mex2  
assessment 评税;评定;估价;评税单 H[>_LYZ8  
assessment number 评税编号;估价编号 U Ciq'^,  
assessment of additional tax 补加税评税 1]hMA\x  
assessment of performance 业绩评估;实绩评价 )3..7ht3^5  
Assessor 评税主任 <CA lJ  
asset price bubbles 资产价格泡沫 5lU`o  
asset-backed securities 具资产保证的证券 !/jx4 w~R  
assets accretion 资产增值 \!SC;  
assets and liabilities 资产与负债 (9cIU2e  
assets betterment statement 资产递增表;资产改进表 ^1Yx'ua'  
assets lending 实物放款;有抵押贷款 JWn9&WK  
assets of the company passing on the death 死者去世时转移的公司资产 &0>{mq}p,:  
assets pledged as security for liabilities 用作负债抵押的资产 e9%6+ 9Y  
assets portfolio 资产投资组合 %djx0sy  
assets price 资产价格 ! prU!5-  
assets quality 资产质素 dvL'>'g  
assets realization 资产变现 <|2_1[,sl  
assets refinancing arrangement 资产再集资安排 Kjf#uU.7  
assets securitization 资产证券化 "\>3mVOb  
assets situated outside Hong Kong 在香港以外地方的资产 iOJgZuP  
assets stripping 削减资产;拆卖资产 }VFSF/\^  
assets value 资产值 c89RuI `B~  
assignee 承让人 5mFi)0={y  
assignment 转让;转让书;转让契 :_e.ch:4  
assignment of interest 权益转让 ax 3:rl  
assignment of letters patent and trade mark 专利证书及商标转让 Q]|+Y0y}X  
assignment of property 物业转让;物业转让书 .qVdo+M%F  
assignment right 转让权 2<988F  
assignor 转让人 LZoth+:  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Aga7X@fV(  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 hVGakp9WE  
associate member 附属会员 ho(Y?'^t3  
associated body corporate 相联法人团体 _OrE{  
associated company 相联公司;联属公司 Y/$SriC_+'  
associated corporation 相联法团 -Z;:_"&9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Jhj]rsGk  
公认会计师公会〔英国〕 H/L3w|2+  
Association of Futures Exchange Brokers 香港期货经纪协会 Z2$-},i  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 +pF z&)?  
association of underwriters 承保人组织 N7;E 2 X  
assumption of control 接管 i5AhF\7F9  
assurance 担保;保险;转易;转易书 -_314j=`/  
assurance of interest 权益的转易 +QHhAA$  
at 19XX price 按一九XX年价格计算 u{3KV6MS  
at a discount 按赔价计算;按贴水价格计算;打折扣 S((8DSt*  
at a premium 按溢价计算;按升水价格计算 He]F~GXP  
at call 通知付款;按通知 ntF(K/~Y  
at constant market price 按固定市价计算 GB !3Z  
at constant price 按固定价格计算 "^trHh8=  
at cost 按成本计算 ~z aV.3#  
at current market price 按当时市价计算;按现时市价计算 d@w I: 7  
at current price 按当时价格计算;按现时价格计算 Yb6\+}th  
at factor cost 按要素成本计算;按生产要素成本计算 6C3y+@9  
at money-of-the-day price 按付款当日价格计算 #|e <l1F  
at or better 按指定或较佳价位〔买卖指令〕 F;_;lRAb  
at par 按面值计算;平价 5o72X k  
at sight 见票即付 >)5vsqGZaK  
at the close 按收市盘 ;J5oO$H+68  
at the opening 按开市盘 3; M!]9ms  
attestation 见证;见证条款 3$kZu  
at-the-money option 平价期权 &G"]v]V  
attorney 受权人;受托代表人 XSxya .1  
attornment 新拥有人承认书 1/fvk  
attributable profit 可归属利润 -~-2 g  
attributable share value 可归属股份价值 '{+hti,Lh  
Auckland Stock Exchange 奥克兰证券交易所 _rR.Y3N  
auction 拍卖 *Z0}0< D@Z  
auctioneer 拍卖商 @+ 2Zt%  
audit 审计;核数 V2y[IeSQ  
Audit Commission 审计署 P`oR-D  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] D=OU61AA  
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〕 >N3{*W  
audit review 帐目审查 MD On; Af>  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 au7BqV!uL  
audited account 审计帐目;经审计的帐目 qMUqd}=P  
audited annual account 经审计的周年帐目 g_x<+3a  
audited balance sheet 经审计的资产负债表 '+eP%Y[W%  
auditor 核数师;核数主任;审计师 h]=chz  
auditor's certificate 核数师证明书;审计师证明书 )l"0:1Ig  
auditor's report 核数师报告;审计师报告 S4(IYnwN  
Aussie bond 澳元债券 S_QDYnF)`  
austerity budget 紧缩预算 t^[{8,N  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司  o _CVZ  
Australia All Ordinaries Index 澳洲所有普通股票指数 y~dW=zO  
Australian Dollar [AUD] 澳元 r'!l` gm,S  
Australian Options Market 澳大利亚期权市场 *CG2sAeB  
Australian Securities Commission 澳洲证券事务监察委员会 S2NsqHJr  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 YW'Y=*  
Australian Stock Exchange 澳大利亚证券交易所 iKK=A.g  
Austrian Schilling [ATS] 奥地利先令 dqkkA/1  
authentication 认证;鉴证 |/s.PNP2  
authority to purchase 委托购买证;委购书 Mfz5:'  
authorization 认可;核准;授权;授权书 F?dTCa  
authorization by direction 指示授权 980+Y  
authorization by instruction 指令授权 ^*r${Nj  
authorization by warrant 令状授权 Oh^X^*I$@  
authorization of unit trust 单位信托的认可 8%NX)hZyq}  
authorized agent 指定代理人 q"cFw${  
authorized capital 法定资本 |z4/4Y@  
authorized clerk 出市员 c]LH.  
authorized dealer 认可交易商 e Jwr  
authorized financial institution 认可财务机构 L"Gi~:z  
authorized fund 认可基金 *[U:'o `67  
authorized fund house 获授权的基金公司;认可基金公司 q+DH2&E'  
authorized institution 认可机构 fg9sZ%67]\  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 z_H2 L"Z  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2Fh_  
authorized insurer 获授权保险人;获认可承保人 & p%,+|  
authorized investment 特准投资项目 z=xHk|+'  
authorized person 获授权人 h}oQr0"c  
authorized representative 获授权代表 'L m `L<`  
authorized share capital 法定股本 H z6H,h  
automated quotation system 自动报价系统 b'&pJ1]]}  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] j NY8)w_  
自动交易系统〔香港期货交易所有限公司〕 ]@f6O *&=  
automatic adjustment mechanism 自动调整机制 i" )_M|   
automatic adjustment system 自动调整系统 l?~ci ;lG  
Automatic Clearing House 自动票据交换所 lz*PNT{E  
automatic exchange rates accumulation system 自动化汇率累集系统 w iq{ Jo#  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 }iC~B}  
automatic teller machine [ATM] 自动柜员机 :@/fy}!  
autopay 自动转帐 pqs)ueu  
available assets 可用资产 W@G[ gS\T  
available fiscal reserve 现存财政储备 i~,k2*o  
available profit 可用利润 Zu$f[U)X  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 pta%%8":  
average 平均;平均数;海损 |B n=$T]  
average basic salary 平均基本薪金 .$yw;go3  
average consumer expenditure 平均消费开支;一般消费开支 Q\oUZnD$=  
average cost 平均成本 }}2 kA  
average cost of land production 增辟土地平均成本 pFK |4u  
average daily turnover 平均每日成交额 (kHR$8GFM  
average daily wage rate 平均每日工资率 j@ "`!uPz  
average expenditure pattern 平均开支模式 bXW)n<y  
average growth rate 平均增长率 J.&q[  
average net fixed assets 固定资产平均净值 SUEw5qitB  
average of relatives 相对价格平均数 7HJv4\K  
average price 平均价格 </%H'V@  
average propensity to consume 平均消费倾向;一般消费倾向 ? vlGr5#  
average propensity to save 平均储蓄倾向;一般储蓄倾向 9t[278B6  
average rate 平均率 WNx^Rg" >'  
average revenue 平均收入;平均收益 ZChY:I$<  
average stock 平均库存;平均存货 4A&e+kz&:R  
average yearly rent 平均年租 {$t*Mb0  
avoidance of double taxation 避免双重课税 BuYDw*.  
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 <It7s1O  
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