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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{Z.  
A share A股;甲类股份 +[qkG. O  
abatement of tax 减税;减扣免税额 uLCU3nI  
ABN AMRO Bank N.V. 荷兰银行 'pe0Q-  
above-the-line expenditure 线上项目支出;经常预算支出 0*AlLwO  
above-the-line receipt 线上项目收入;经常预算收入 ua[\npz5  
ABSA Asia Limited 南非联合亚洲有限公司 @\h(s#sn  
absolute change 绝对数值变更 Ue8D:C M  
absolute expenditure 实际开支 }O>Zu[8a  
absolute guideline figure 绝对准则数字 ;VuB8cnL`  
absolute interest 绝对权益 ,9pi9\S  
absolute order of discharge 绝对破产解除令 v8@dvT<  
absolute profit margin 绝对利润幅度 @i68%6H`?  
absolute value 实值;绝对值 5&kR1Bp#-  
absolutely vested interest 绝对既得权益 # R&[+1=9j  
absorbed cost 已吸收成本;已分摊成本 Yq Fzbm{\  
absorption 吸收;分摊;合并 .Ep3~9TBW  
absorption rate 吸收率;摊配率;分摊率 lC4By,1*  
ACB Finance Limited 亚洲商业财务有限公司 FG H>;H@  
acceptable form of reciprocity 合理的互惠条件 Jzdc'3dq  
acceptable rate 适当利率;适当汇率 :3t])mL#   
acceptance agreement 承兑协议 h0eo:Ahi  
acceptance for honour 参加承兑 j41:]6  
acceptor 承兑人;接受人;受票人 z K(5&u  
acceptor for honour 参加承兑人 NN:TT\!v  
accident insurance 意外保险 ;MMFF{  
Accident Insurance Association of Hong Kong 香港意外保险公会 </=PN1=A  
accident insurance scheme 意外保险计划 UZ!hk*PF  
accident year basis 意外年度基准 VM!x)i9z  
accommodation 通融;贷款 mTPj@F>  
accommodation bill 通融票据;空头票据 CHU'FSq!  
accommodation party 汇票代发人 :mrGB3x{  
account balance 帐户余额;帐户结余 /trc&V  
account book 帐簿 ks5'Z8X  
account collected in advance 预收款项 O9_YVE/-]  
account current book 往来帐簿 X^W> "q  
account of after-acquired property 事后取得的财产报告 5oKc=iX_3  
account of defaulter 拖欠帐目 II8nz[s  
account payable 应付帐款 9y4rw]4zI  
account payee only [A/C payee only] 只可转帐;存入收款人帐户  d!t@A  
account receivable 应收帐款 (FaT{W{  
account receivable report 应收帐款报表 H_j<%VW  
account statement 结单;帐单;会计财务报表 } 8P}L@q  
account title 帐户名称;会计科目 #TgJ d  
accountant's report 会计师报告 +B m+Pj>  
Accountant's Report Rules 会计师报告规则 @ 7?_Yw  
accounting and auditing procedure 会计与审计程序;会计与核数程序 3XnXQ/({  
Accounting Arrangements 《会计安排》 $"8k|^Z3  
accounting basis 会计基础 TUaK:*x*  
accounting by Official Receiver 破产管理署署长呈交的帐目 [:QMnJ  
Accounting Circular 《会计通告》 }j?S?=;m=  
accounting class 会计类别 zvf]}mNx  
accounting date 记帐日期;会计结算日期 -^b^6=#  
accounting for money 款项核算 E5(Y*m!  
Accounting Officer 会计主任 %p9bl ,x  
accounting period 会计报告期;会计期 c6HU'%v  
accounting policy 会计政策;会计方针 ,_$"6  
accounting practice 会计惯例 x/7G0K2\}  
accounting principle 会计准则 6.|~~/  
accounting record 会计记录 vdm?d/0(^  
accounting report 会计报告 wB)+og-^1f  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (M+<^3c  
Accounting Society of China 中国会计学会 95Qz1*TR  
accounting statement 会计报表 kpH;D=;  
accounting system 会计制度;会计系统 Q 8rtZ  
accounting transaction 会计事项;帐务交易 R`Lm"5w  
accounting treatment 会计处理 p*0Ve21i,  
accounting year 会计年度  IR LPUP  
accretion 增值;添加 E(tBN]W.  
accrual 应计项目;应累算数目 +29\'w,  
accrual basis 应计制;权责发生制 {h"\JI!  
accrual basis accounting 应计制会计;权责发生制会计 )DmiN^:  
accrue 应累算;应计 B@]7eVo  
accrued benefit 应累算利益 lX*;KHT)  
accrued charges 应计费用 swlWe}1  
accrued cumulative preference share dividend 应累算的累积优先股股息 k&/ )g3(N(  
accrued expenses 应累算费用 qN[7zsaj  
accrued interest payable 应付利息;应计未付利息 [kOA+\v  
accrued interest receivable 应收利息;应计未收利息 D-GU"^-9  
accrued right 累算权益 n@;x!c< +  
accruing profit 应累算的利润 &HK s >  
accumulated fiscal reserve 累积财政储备 !C#RW=h9  
accumulated profit 累积利润;滚存溢利 rcZ SC3  
accumulated reserve 累积储备 eeU$uR  
accumulation of surplus income 累积收益盈余 jw[BtRW  
acquired assets 既得资产 XKX,7  
acquisition 收购;购置;取得 4Aew )   
acquisition cost 购置成本 $ rYS   
acquisition expenses 购置费用 &=Zg0Q  
acquisition of 100% interest 收购全部股权 CFm1c1%Hg  
acquisition of control 取得控制权 HY4E  
acquisition of fixed assets 购置固定资产 Pp_3 n yQ  
acquisition of shell “买壳” nb_^3K]r  
acquisition price 收购价 5j,qAay9  
act of God 天灾 8 %j{4$  
acting partner 执事合伙人 o0G`Xn  
active market 买卖活跃的市场;交投畅旺的市场;旺市 9.zQ<k2  
active partner 积极参与的合伙人 B)]{]z0+`  
active trading 交投活跃 4nH91Z9=  
actual circulation 实际流通 *Qx|5L!_  
actual cost 实际成本 LU,"i^T  
actual expenditure 实际开支;实际支出 " ^baiN@ac  
actual income 实际入息;实际收入;实际收益 \( <{)GpBi  
actual market 现货市场 WcwW@cY7\  
actual price 现货价;实际价格 y8vH?^:%<  
actual profit 实际利润 7J;~ &x  
actual quotation 实盘;实际价位;实际报价 hIQ[:f  
actual year basis 按实际年度计算 y,?G75wij  
actuals 实货 J md ?  
actuarial investigation 精算调查 R.H\b!  
actuarial principle 精算原则 *+j{9LK  
actuarial report 精算师报告 2A}uqaF  
Actuarial Society of Hong Kong 香港精算学会 =>0M3 Qh{  
actuarial valuation 精算师估值 S<3!oDBs  
actuary 精算师 0@K:Tq-mF  
ad referendum agreement 暂定协议;有待覆核的协定 B21AcE  
ad valorem duty 从价税;按值征税 g]<Z]R`  
ad valorem duty system 从价税制 OgN1{vRFx  
ad valorem fee 从价费 )H9*NB8%  
ad valorem tariff 从价关税 (oitCIV  
additional allowance 额外免税额 bmVgTm&  
additional amount for unexpired risk 未过期风险的额外款额 W)!{U(X  
additional assessable profit 补加应评税利润 5@D7/$bLp  
additional assessment 补加评税 iW@Vw{|i I  
additional commitment 额外承担 1m`tqlFU9  
additional commitment vote 额外承担拨款 lF8 dRIav  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 o,Zng4NY  
additional dependent parent allowance 供养父母额外免税额 O*03PF^  
additional provision 额外拨款 ]cqZ!4?_  
additional stamp duty 附加印花税 @k+G Cf  
additional tax 补加税罚款;补加税款 ~}IvY?! ;  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 :"P hkR  
adjudged bankrupt 被裁定破产 ]KK ZbEO  
adjudicated bankrupt 裁定破产人 4A/,X>W61  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 %HF$  
adjudication of bankruptcy 裁定破产;宣告破产 !""!sFx)R  
adjudication of insolvency 裁定无力偿还债务 zt)PZff/YQ  
adjusted actual 经调整的实数;调整后的实数 As'M3 9*V  
adjusted current assets 经调整的流动资产;调整后的流动资产 ^T&u!{82j  
adjusted figure 经调整的数字;调整后的数额 Sq|1f?_gU  
adjusted liabilities 经调整的负债;调整后的负债 =x0"6gTz>  
adjusted loss 经调整的亏损;调整后的亏损 *_<*bhR<  
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 gn W~KLqH  
adjusted profit 经调整的利润;调整后的利润 r.wIk0  
adjusted surplus 经调整的盈余额;调整后的盈余额 q 9brpbg_  
adjusted value 经调整的价值;调整后的价值 mu6xL QdA  
adjustment 调整;修订;理算〔保险〕 2Z`$  
adjustment centre 调剂中心 U aj`  
adjustment lag 调整过程的时间差距;调整时差 Ac!&j=ZE  
adjustment mechanism 调整机制 + %#MrNM'  
adjustment of loss 亏损调整 l?JO8^Nn  
adjustment process 调整过程;调整程序 #1't"R+3M  
adjustment range 调整幅度 {?f^  
administered exchange rate 受管制汇率 an=+6lIl  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 lDJd#U'V  
administration expenses 行政费用 380->  
administration fee 手续费;行政费 # 5f|1O  
administration in bankruptcy 破产管理 (Cl`+ V  
administration order 遗产管理令 BY4  R@)  
administrator 管理人;遗产管理人 5'kTe=  
administrator of the estate 遗产管理人  6I cM:x  
admission of debt 债项承认书 A-7wkZ.H  
admission of proof 接纳债权证明 # HM\ a  
advance 放贷款项;垫付款项;预支款项;预付款项 I4<{R  
advance account 暂支帐目;预付款帐户 Jh&~/ntmm_  
advance compensation 预付补偿金 L_~I ~  
advance from shareholder 股东垫款 )YnI !v2T  
advance pending reimbursement 预支以待日后付还 loC5o|Wh  
advanced economy 先进经济体系 1&% d  
advancement 预付;预付财产 QFNz9c  
advances warrant 垫款令 ^?6 W<  
advancing 贷出 {rb-DB-/5M  
adverse balance 逆差 lNaez3  
adverse exchange 逆汇 2u~c/JryN  
advertisement addressed to shareholders 在报章刊登的致股东通告 Xrj(,|  
advice for collection 托收通知书 =tf@4_  
advice of drawing 提款通知书;汇票通知书 kg?T$}O  
advice of payment 付款通知 11B{gUv.]  
Advisory Committee [Securities and Futures Commission] ll(e,9.D  
谘询委员会〔证券及期货事务监察委员会〕  mF*?e/  
Advisory Committee on Diversification 经济多元化谘询委员会 /h7>Z9T  
affidavit 誓章;遗产申报誓章 6t_ 3%{  
affidavit of no receipt 述明无收款的誓章 DYAwQ"i;6  
affiliate 联号;联营公司;附属公司 uq|vNLW26  
affiliated company 附属公司;联号;联营公司 Lov.E3S6;  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 %89" A'g  
affordability 负担能力 P )t]bS  
African Development Bank [AfDB] 非洲开发银行 n~,]KdU]  
after-acquired property 事后取得的财产 8sR  
after-hours dealing 市后交易 EFRZ% Y  
after-tax profit 税后盈利;税后利润;税后溢利 B;z>Dd,Y_x  
agency agreement 代理协议 Krp <bK6  
agency expenses 代理机构的开支 Zr.\`mG4f  
agency fee 代理费 vNC$f(cQ  
Agency Law 《代理法》 h{W$ fZc<  
agent 代理人;承销人 Y|m_qB^_  
agent of company 公司代理人 (RDa,&  
agent's fee 代理人费;经纪费 rysP)e  
aggregate 总计;总数;总体数字 S om. qD  
aggregate amount 总款额;总额 [GR|$/(z=  
aggregate assets and liabilities 总体资产与负债 ~jp!"f  
aggregate at constant price 按固定价格计算的总体数字 +H[}T ]  
aggregate demand 总需求 s`Yu"s 8}4  
aggregate gross position 总持仓量 0+K`pS'  
aggregate limit 总限额 v7o?GQ75  
aggregate of salaries tax 合计薪俸税 >J^7}J  
aggregate performance 总体表现;总体业绩 *`+<x  
aggregate supply 总体供应 ;!l*7}5X=  
aggregate surplus 总盈余  ko=aa5c  
aggregate total 整体总额 vz;7} Zj]  
aggregate value 总值;合计价值 Ei{(  
aggregated basis 合计基准 a%Z4_ToLZ  
aggregated net chargeable income 合计应课税入息实额 VQy 9Y  
aggregation 合并计算;合计;总和 M.xhVgFf)  
aggregation of incomes of husband and wife 夫妇入息合并计算 Hi; K"H]x1  
aggregation of property 财产的总和 ]k'#g Z$  
agio 差价;贴水 #MhNdH#  
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》 lBlSNDs  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment |t4Gz1"q=8  
《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》 'w`SBYQ5  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ~t{D5#LVHa  
《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{)Z5%Kz  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment l~]hGLviJE  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 [Krm .)  
agreement for a settlement 授产协议 P9 {}&z%:  
agreement for assignment 转让协议 Vqa5RVnI  
agreement for sale 售卖协议;买卖协议 pBSq%Hy:  
agreement for sale and purchase 买卖协议 BKE\SWu  
agreement for the payment of interest 支付利息协议 Bmx(qE  
agreement for the repayment of money 还款协议 C<[d  
agreement of reinsurance 再保险协议 w8 ?Pb$Fe  
Agricultural Bank of China 中国农业银行 bGZ hUEq  
air passenger departure tax 飞机乘客离境税 C1X}3bB  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 4 ss&'h  
airport tax 机场税 &Pu+(~'Q  
alcohol duty 酒精税 xb4Pt`x)rS  
alienation 让与;让渡;转让 ]> nPqL  
alimony 生活费;赡养费 Ne &Xf  
All Ordinaries Index [AOI] 所有普通股指数 o,?!"*EP  
all risks 全险;综合险 ]regi- LGU  
All Sales Record for Stock Market 《股票市场成交报告》 DAjG *K{  
Allied Capital Resources Limited 新联财务有限公司 =oo[ Eyr  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 $R A4U<  
allocation letter 拨款信件 tt+>8rxF:;  
allocation of fund 分配款项;预留款项 Z"6 2#VM  
allocation of profit 利润分配;溢利分配 cr76cYq"Q  
allocation warrant 拨款令 t[]['Iosd  
allotment 分配;配股 `Mg8]H~  
allotment notice 股份配售通知;配股通知 Tg"' pO  
allotment of shares 股份分配 ]LEoOdDN"C  
allowable 可获宽免;免税的 6uu^A9x  
allowable business loss 可扣除的营业亏损 7))y}N:p  
allowable expenses 可扣税的支出 Q=d.y&4%  
allowance 免税额;津贴;备抵;准备金  EX[B/YH  
allowance for debts 债项的免税额 4=u+ozCG  
allowance for depreciation by wear and tear 耗损折旧免税额 '8s>rH5[V  
allowance for funeral expenses 殡殓费的免税额 +mJ :PAy4  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 = E&b=  
allowance for repairs and outgoings 修葺及支出方面的免税额 bH'S.RWp=  
allowance to debtor 给债务人的津贴 ?r{TOj n  
alteration of capital 资本更改 XOu+&wOu  
alternate trustee 候补受托人 W*YxBn4  
amalgamation 合并 <e;jW K  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /3Jz3  
ambit of charges 征税范围;收费范围 f'1(y\_fb  
amended valuation 经修订的估值 c*N50%=4  
American Commodities Exchange 美国商品交易所 Iq)(UfaSve  
American Express Bank Limited 美国运通银行 @)o0GHNP  
American Stock Exchange 美国证券交易所 rpUy$qrRc  
amortization 摊销 nYOY"'z  
amount due from banks 存放银行同业的款项 +J"'  'cZ  
amount due from banks abroad 存放海外银行同业的款项 ;c1relR2  
amount due from holding companies 控股公司欠款 LMAmpVo  
amount due from local banks 存放本港银行同业的款项 ^ Xm/  
amount due to banks 银行同业的存款 M0RRmW@f.a  
amount due to banks abroad 海外银行同业的存款 tS?a){^:c  
amount due to holding companies 控股公司存款 9GO}&7   
amount due to local banks 本港银行同业的存款 :~vxZ*a  
amount due to outport banks 外埠银行同业的存款 3Bejp+xX  
amount for note issue 发行纸币的款额 A/!<kp{S  
amount of bond 担保契据的款额 inYM+o!Ub  
amount of consideration 代价款额 i][f#e4  
amount of contribution 供款数额 F 4GP7]  
amount of indebtedness 负债款额 Dt W*n1Bt  
amount of principal of the loan 贷款本金额 8jRs =I  
amount of rates chargeable 应征差饷数额 /r276Q  
amount of share capital 股本额 XAkK:}h  
amount of sums assured 承保款额 wAw42{M  
amount of variation 变动幅度 8h@q  
amount of vote 拨款数额 ;xfO16fNk  
amount payable 应付款额 3FFaEl  
amount receivable 应收款额 92ZWU2"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ffnk1/ Zy  
analysis 分析 CK2B  
ancillary risk 附属风险 y>$1 UwQ  
annual account 周年帐目;周年帐目报表;年度决算;年结 B1E$v(P3M  
annual accounting date 年结日期 '0Lov]L  
annual allowance 每年免税额;年积金;年度津贴;年津 nt=x]wEC  
annual balance 年度余额 P^"R4T  
annual disposable income 每年可动用收入 M~als3  
annual estimates 周年预算 H#+\nT2m  
annual fee 年费 jk )Vb  
annual general meeting 周年大会 3S5^ `Ag#  
annual growth rate 年增率;每年增长率 @|BD|{k  
annual long-term supplement 长期个案每年补助金 uG;?vvg>  
annual pensionable emolument 可供计算退休金的年薪 PkTf JQP8  
annual report 年报 [cDbaq,T  
Annual Report on the Consumer Price Index 《消费物价指数年报》 cA<<& C  
annual return 周年报表;周年申报表;每年报税表格 H#35@HF*o  
Annual Return Rules 《周年报表规则》 3 -tO;GKb  
annual review of consumer prices 每年消费物价回顾 Dv@ PAnk3C  
annual roll-forward basis 逐年延展方式 {-HDkG' 8  
annual salary 年薪 s2^B(wP  
annual statement 年度报表;年度决算表 sm1;MF]/u  
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 k=?^){[We  
annuitant 年金受益人 Jn=42Q:>  
annuity 年金 mwIk^Sz]@  
annuity contract 年金合约 8"x9#kyU<3  
annuity on human life 人寿年金 rIVvO  
antecedent debt 先前的债项 )Ob]T{GY  
ante-dated cheque 倒填日期支票 3E,DipHg  
anticipated expenditure 预期开支 FqwIJ|ct  
anticipated net profit 预期纯利 \QGa 4_#  
anticipated revenue 预期收入 wFvT0  
anti-inflation measure 反通货膨胀措施 C,"=}z1P  
anti-inflationary stance 反通货膨胀立场 bG(x:Py&  
apparent deficit 表面赤字 |H W( vA  
apparent financial solvency 表面偿债能力 @T ysXx  
apparent partner 表面合伙人 )\>r-g$  
application for personal assessment 个人入息课税申请书 b0 &  
application of fund 资金应用 +Qs!Nhsq  
application to release as liquidator and to destruct the books of accounts and documents C`NmZwL  
申请免除清盘人职务及毁灭帐簿与文件 =p q:m  
appointed actuary 委任精算师 r!kLV)_  
appointed auditor 委任核数师;委任审计师 MWs~#ReZ  
appointed trustee 委任的受托人 ?eV_ACpZ8  
appointer 委任人 @ .gPJMA  
apportioned pro rata 按比例分摊 =2%VZE7Vm  
apportionment 分配;分摊 9 6=Z"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 o&z!6"S<  
apportionment formula 分摊方程式 P`EgA  
apportionment of estate duty 遗产税的分摊 #-{N Ws\  
appraisal 估价;评估 T`\]!>eb  
appreciable growth 可观增长 "]#'QuR  
appreciable impact 显着影响 ($62o&I  
appreciable increase 可观增长 *g_w I%l  
appreciation 增值;升值 @r<b:?u  
appreciation against other currencies 相对其他货币升值 b/u8} J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ns<?b;aK  
appreciation tax 增值税 q jz3<`7-  
appropriation 拨款;拨用;拨付 FaY_ 0G;y  
appropriation account 拨款帐目 &s8<6P7  
Appropriation Bill 拨款法案 #by Jqy&e  
appropriation-in-aid system 补助拨款办法 ?v4E<iXs  
approved assets 核准资产 K(VW%hV1  
approved basket stock 认可一篮子证券 zsVcXBz  
approved budget 核准预算 XQ?fJWLU  
approved charitable donation 认可慈善捐款 \GL*0NJ  
approved charitable institution 认可慈善机构 OxQYNi2  
approved currency 核准货币;认可货币 6\n?4 8x}  
approved estimates 核准预算 % :/_f  
approved estimates of expenditure 核准开支预算 E!! alc{  
approved overseas insurer 核准海外保险人 .'j29 6[u  
approved overseas trust company 核准海外信托公司  $:EG%jl  
approved pooled investment fund 核准汇集投资基金 VI_+v[Hk/  
approved provident fund scheme 认可公积金计划 ] 8Tzr  
approved provision 核准拨款 b7Oj<! Wo`  
approved redeemable share 核准可赎回股份 "|t!7hC  
approved regional stock 认可地区性证券 Od{jt7<j#  
approved retirement scheme 认可退休金计划 SkHYXe"]  
approved subordinated loan 核准附属贷款 fx)KNm8Lx  
arbitrage 套戥;套汇;套利 I\zemW!  
arbitrageur 套戥者;套汇者 &RO7{,`  
arbitrary amount 临时款项 '#D8*OP^  
arrangement 措施;安排;协定 I]R9HGJNlJ  
arrears 欠款 RlRs}yF  
arrears of pay 欠付薪酬 VEs5;]#<2D  
arrears of revenue 逾期未收税款;逾期未收的帐项 yMxTfR  
articles of association 组织章程;组织细则;组织章程细则 "IFg RaP=  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 W~ruN4q.  
ascertainment of profit 确定利润 4h8*mMghs  
"Asia Clear" “亚洲结算系统” bL`eiol6  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 2*2:-o cl$  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 z%sy$^v@vD  
Asian Development Fund [ADF] 亚洲发展基金 I[D8""U  
Asian dollar bond 亚洲美元债券 Td hTQ  
Asian dollar market 亚洲美元市场 }mk>!B}=  
Asian dollar rate 亚洲美元利率 y=Q!-~5|fF  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 E\M-k\cSj  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 C:i|-te  
asked price 沽盘;喊价;索价;卖方报价 @i LIU}+  
assessable income 应评税入息 +,5-qm)Gh>  
assessable loss 应评税亏损 % frfSGf.#  
assessable profit 应评税利润 HB iBv-=,  
assessable value 应评税值 ho.(v;  
assessed profit 估定利润 ~L{l+jK$p  
assessed value 经评估价值 VkZ.6kV  
assessment 评税;评定;估价;评税单 =Op+v"  
assessment number 评税编号;估价编号 `1+F,&e  
assessment of additional tax 补加税评税 _<*Hv*Zm  
assessment of performance 业绩评估;实绩评价 )`+YCCa6F  
Assessor 评税主任 pe.QiMW{8  
asset price bubbles 资产价格泡沫 ` A)"%~  
asset-backed securities 具资产保证的证券 M%`\P\A  
assets accretion 资产增值 dRaOGm)  
assets and liabilities 资产与负债 41V e}%  
assets betterment statement 资产递增表;资产改进表 38IMxd9v  
assets lending 实物放款;有抵押贷款 &<]<a_pw  
assets of the company passing on the death 死者去世时转移的公司资产 :iPy m}CE  
assets pledged as security for liabilities 用作负债抵押的资产 )9L/sKz  
assets portfolio 资产投资组合 2k5/SV X  
assets price 资产价格 $yu?.b 9H#  
assets quality 资产质素 ub K7B |p  
assets realization 资产变现 Eu,`7iQ?(  
assets refinancing arrangement 资产再集资安排 pqR\>d 0  
assets securitization 资产证券化 3BQ!qO17^d  
assets situated outside Hong Kong 在香港以外地方的资产 Q5a)}6-5  
assets stripping 削减资产;拆卖资产 ?LP9iY${  
assets value 资产值 u:dx;*  
assignee 承让人 d@ J a}`  
assignment 转让;转让书;转让契 |E3X  
assignment of interest 权益转让 ynwG\V  
assignment of letters patent and trade mark 专利证书及商标转让 rs;r $  
assignment of property 物业转让;物业转让书 QHlU|dR)Ry  
assignment right 转让权 #hw>tA6  
assignor 转让人 d~9!,6XM  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 0 n vSvk  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 W|5_$p  
associate member 附属会员 Um.qRZ?  
associated body corporate 相联法人团体 ae+*=,  
associated company 相联公司;联属公司 {38bv. 3'  
associated corporation 相联法团 o{WyQ&2N  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] n<7q`tM#  
公认会计师公会〔英国〕 v)X\GmW7w  
Association of Futures Exchange Brokers 香港期货经纪协会 j/!H$0PN  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 q(IQa@$SR  
association of underwriters 承保人组织 >m6&bfy\q  
assumption of control 接管 z-T{~{q  
assurance 担保;保险;转易;转易书 bPbb\|u0d  
assurance of interest 权益的转易 e'9r"<>i  
at 19XX price 按一九XX年价格计算 s60 TxB  
at a discount 按赔价计算;按贴水价格计算;打折扣 L{fFC%|l2L  
at a premium 按溢价计算;按升水价格计算 Hi}RZMr1  
at call 通知付款;按通知 $E!J:Y=  
at constant market price 按固定市价计算 j\&pej  
at constant price 按固定价格计算 # Su~`]  
at cost 按成本计算 Zjh2{ :  
at current market price 按当时市价计算;按现时市价计算 [wnDHy6W  
at current price 按当时价格计算;按现时价格计算 ,5Vt]#F5@  
at factor cost 按要素成本计算;按生产要素成本计算 jp2Q 9Z  
at money-of-the-day price 按付款当日价格计算 r'7LR  
at or better 按指定或较佳价位〔买卖指令〕 s^8u&y)3  
at par 按面值计算;平价 s Be7"^  
at sight 见票即付 !|Q5Zi;aX7  
at the close 按收市盘 >QkP7Kb  
at the opening 按开市盘 [<c&|tfl  
attestation 见证;见证条款 ci9R.U)  
at-the-money option 平价期权 L=; -x9  
attorney 受权人;受托代表人 ??&<k   
attornment 新拥有人承认书 rNDrp@A>  
attributable profit 可归属利润 *m+BuGt|  
attributable share value 可归属股份价值 9&]M**X  
Auckland Stock Exchange 奥克兰证券交易所 \wvg,j=  
auction 拍卖 ca<"  
auctioneer 拍卖商 /e@H^Cgo  
audit 审计;核数 5@~|*g[  
Audit Commission 审计署 u9qMqeF  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Nf41ZT~  
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〕 ""iaGH+Cxw  
audit review 帐目审查 Vr.Y/3N&'  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 dtt~ Bd  
audited account 审计帐目;经审计的帐目 x2Lq=zwJ  
audited annual account 经审计的周年帐目 &HZmQ>!R D  
audited balance sheet 经审计的资产负债表 RO(TvZ0pE  
auditor 核数师;核数主任;审计师 RW'nUL?_\  
auditor's certificate 核数师证明书;审计师证明书 07v!Zj  
auditor's report 核数师报告;审计师报告 l@Z6do  
Aussie bond 澳元债券 9LC&6Q5O&  
austerity budget 紧缩预算 i5}4(sV  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 5 `D-  
Australia All Ordinaries Index 澳洲所有普通股票指数  t+uE  
Australian Dollar [AUD] 澳元 (qM j-l  
Australian Options Market 澳大利亚期权市场 _HOIT  
Australian Securities Commission 澳洲证券事务监察委员会 r=.A'"Kf  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 !^c@shLN4  
Australian Stock Exchange 澳大利亚证券交易所 dEa<g99[?  
Austrian Schilling [ATS] 奥地利先令 2BXy<BM @  
authentication 认证;鉴证 ~nLN`H d  
authority to purchase 委托购买证;委购书 )RgGcHT@  
authorization 认可;核准;授权;授权书 tz NlJ~E  
authorization by direction 指示授权 5&Ts7& .  
authorization by instruction 指令授权 =@x`?oev  
authorization by warrant 令状授权 w4,Ag{t>  
authorization of unit trust 单位信托的认可 o`S ?  
authorized agent 指定代理人 OWq'[T4  
authorized capital 法定资本 \c,pEXG  
authorized clerk 出市员 dq;|?ESP  
authorized dealer 认可交易商 k;W@LfP  
authorized financial institution 认可财务机构 OHr Y(I6  
authorized fund 认可基金 x3+oAb@o/  
authorized fund house 获授权的基金公司;认可基金公司 I?#85l{>  
authorized institution 认可机构 9p* gU[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 HvwYm.$zE  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 +EXJ\wy  
authorized insurer 获授权保险人;获认可承保人 Y*oDO$6  
authorized investment 特准投资项目 uP $ Cj  
authorized person 获授权人 [(kB 5 a  
authorized representative 获授权代表 yM.IxpT#$  
authorized share capital 法定股本 ZFm`UXS  
automated quotation system 自动报价系统 w8Q<r.  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] )::>q5c  
自动交易系统〔香港期货交易所有限公司〕 EI>l-N2  
automatic adjustment mechanism 自动调整机制 ?tdd3ai>  
automatic adjustment system 自动调整系统 {PU!=IkTS  
Automatic Clearing House 自动票据交换所 'wasZ b<^  
automatic exchange rates accumulation system 自动化汇率累集系统 UB`ToE|Ii  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 m><w0k?t  
automatic teller machine [ATM] 自动柜员机 N7r_77%m0  
autopay 自动转帐 `$LWmm#  
available assets 可用资产 :e1o<JgPt  
available fiscal reserve 现存财政储备 ~5 N)f UI\  
available profit 可用利润 -/C)l)V}  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 O4 3YY2  
average 平均;平均数;海损 $q?$]k|M`  
average basic salary 平均基本薪金 Wm~` ~P  
average consumer expenditure 平均消费开支;一般消费开支 S{]7C?4`  
average cost 平均成本 p^kUs0$GS  
average cost of land production 增辟土地平均成本 6d[_G$'nk  
average daily turnover 平均每日成交额 @:0ddb71  
average daily wage rate 平均每日工资率 @!N-RQ&A  
average expenditure pattern 平均开支模式 _ZB\L^j)  
average growth rate 平均增长率 Gl %3XdU  
average net fixed assets 固定资产平均净值 TcTM]ixr  
average of relatives 相对价格平均数 q#A(gyy  
average price 平均价格 #m{{a]zm^  
average propensity to consume 平均消费倾向;一般消费倾向 8M*PML4r  
average propensity to save 平均储蓄倾向;一般储蓄倾向 rPNb\Ri  
average rate 平均率 63|+2-E2Q  
average revenue 平均收入;平均收益 BcjP+$k4_  
average stock 平均库存;平均存货 `vG,}Pt]  
average yearly rent 平均年租 d,vNem-Z*L  
avoidance of double taxation 避免双重课税 h}_~y'^!  
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 }eQRN<}P  
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