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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: u%"5<ll  
A share A股;甲类股份 u:l<NWF^  
abatement of tax 减税;减扣免税额 RwrRN+&s\  
ABN AMRO Bank N.V. 荷兰银行 tk8\,!9Q  
above-the-line expenditure 线上项目支出;经常预算支出 L@Qvj-5e  
above-the-line receipt 线上项目收入;经常预算收入 ?pd /cj^  
ABSA Asia Limited 南非联合亚洲有限公司 #RSUChe7w  
absolute change 绝对数值变更 D ZH2U+K  
absolute expenditure 实际开支 Hm|N {  
absolute guideline figure 绝对准则数字 Vl<7>  
absolute interest 绝对权益 "<)Jso|  
absolute order of discharge 绝对破产解除令 o^owv(  
absolute profit margin 绝对利润幅度 S-7C'dc  
absolute value 实值;绝对值 pbWjTI$  
absolutely vested interest 绝对既得权益 jt*B0'Sa  
absorbed cost 已吸收成本;已分摊成本 q3K}2g  
absorption 吸收;分摊;合并 mC(YO y  
absorption rate 吸收率;摊配率;分摊率 ]\}MSo3  
ACB Finance Limited 亚洲商业财务有限公司 A =&`TfXu  
acceptable form of reciprocity 合理的互惠条件 (q}Li rR  
acceptable rate 适当利率;适当汇率 }:J-o  
acceptance agreement 承兑协议 "K+EZ%~<  
acceptance for honour 参加承兑 \&Bdi6xAy  
acceptor 承兑人;接受人;受票人 9GTp};Kg  
acceptor for honour 参加承兑人 3%Q9521  
accident insurance 意外保险 #@1(  
Accident Insurance Association of Hong Kong 香港意外保险公会 4HGS  
accident insurance scheme 意外保险计划 ST g} Z  
accident year basis 意外年度基准 "i*gJFW|  
accommodation 通融;贷款 V(io!8,  
accommodation bill 通融票据;空头票据 Rs"G8Q9Q  
accommodation party 汇票代发人 n)35-?R/M  
account balance 帐户余额;帐户结余 'W("s  
account book 帐簿 %yl17:h#  
account collected in advance 预收款项 A McZm0c`  
account current book 往来帐簿  H ="I=}  
account of after-acquired property 事后取得的财产报告 }*qj,8-9  
account of defaulter 拖欠帐目 tAY{+N]f  
account payable 应付帐款 .EH1;/  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 I6@"y0I  
account receivable 应收帐款 |~18MW  
account receivable report 应收帐款报表 HGd.meQ  
account statement 结单;帐单;会计财务报表 0plX"NU  
account title 帐户名称;会计科目 F>X<=YO0  
accountant's report 会计师报告 pe3;pRh'  
Accountant's Report Rules 会计师报告规则 ),xD5~_=q  
accounting and auditing procedure 会计与审计程序;会计与核数程序 &"J;  
Accounting Arrangements 《会计安排》 N|Xm{@C  
accounting basis 会计基础 H5:f&m  
accounting by Official Receiver 破产管理署署长呈交的帐目 x5/&,&m`%  
Accounting Circular 《会计通告》 /s=veiH  
accounting class 会计类别 ~ ^   
accounting date 记帐日期;会计结算日期 [/n@BK  
accounting for money 款项核算 $P%cdJT0  
Accounting Officer 会计主任 ~$"2,&  
accounting period 会计报告期;会计期 P4/~_$e  
accounting policy 会计政策;会计方针  j},i=v  
accounting practice 会计惯例 l5KO_"hy  
accounting principle 会计准则 BIe:7cR%  
accounting record 会计记录 39F e#u  
accounting report 会计报告 =1,1}OucP  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]bpgsW:Xu  
Accounting Society of China 中国会计学会 yq^Ma  
accounting statement 会计报表 n%4/@M  
accounting system 会计制度;会计系统 Y#=MN~##t  
accounting transaction 会计事项;帐务交易 T5.^ w  
accounting treatment 会计处理 m&'!^{av  
accounting year 会计年度 ,j.bdlI#  
accretion 增值;添加 jcBZ#|B7;  
accrual 应计项目;应累算数目 n5IQKYr g  
accrual basis 应计制;权责发生制 /m 7~-~$V  
accrual basis accounting 应计制会计;权责发生制会计 Z{yH:{Vk  
accrue 应累算;应计 0\@oqw]6hv  
accrued benefit 应累算利益 ijzwct#.  
accrued charges 应计费用 gxAy{ t  
accrued cumulative preference share dividend 应累算的累积优先股股息 "VU/Ucb7  
accrued expenses 应累算费用 !H9^j6|  
accrued interest payable 应付利息;应计未付利息 rK:cUW0]X  
accrued interest receivable 应收利息;应计未收利息 y=EVpd  
accrued right 累算权益 UEfY'%x  
accruing profit 应累算的利润 X|ZAC!J5>  
accumulated fiscal reserve 累积财政储备 =_ b/ g  
accumulated profit 累积利润;滚存溢利 j|!t3}((  
accumulated reserve 累积储备 MOnTp8   
accumulation of surplus income 累积收益盈余 mo(>SnS<  
acquired assets 既得资产 K' <[kh:cl  
acquisition 收购;购置;取得 _5x]BH6f  
acquisition cost 购置成本 Ud e?[6  
acquisition expenses 购置费用 p?4[nS-,  
acquisition of 100% interest 收购全部股权 tAI v+L  
acquisition of control 取得控制权 M'|p<SO]  
acquisition of fixed assets 购置固定资产 4i^WE;|s  
acquisition of shell “买壳” K{"hf:k  
acquisition price 收购价 W-/V5=?   
act of God 天灾 {>~9?Xwh   
acting partner 执事合伙人 `<M>"~W  
active market 买卖活跃的市场;交投畅旺的市场;旺市 RgQs`aI  
active partner 积极参与的合伙人 _:p-\Oo.  
active trading 交投活跃 J.M&Vj:  
actual circulation 实际流通 s;* UP   
actual cost 实际成本 -V[x q  
actual expenditure 实际开支;实际支出 VfP\)Rl  
actual income 实际入息;实际收入;实际收益 &/"a E  
actual market 现货市场 > TBXT+  
actual price 现货价;实际价格 zR]!g|;f  
actual profit 实际利润 aW{5m@p{"  
actual quotation 实盘;实际价位;实际报价 x-%RRm<V  
actual year basis 按实际年度计算 ftl?x'P%  
actuals 实货 M6Np!0G  
actuarial investigation 精算调查 e"NP]_vh,  
actuarial principle 精算原则 #Nco|v  
actuarial report 精算师报告 C"_ Roir?  
Actuarial Society of Hong Kong 香港精算学会 h0g?=hJq  
actuarial valuation 精算师估值 /S1/ZI  
actuary 精算师 5s`r&2 w  
ad referendum agreement 暂定协议;有待覆核的协定 )7o? }"I  
ad valorem duty 从价税;按值征税 h,]VWG  
ad valorem duty system 从价税制  [)~1Lu  
ad valorem fee 从价费 ;e/F( J  
ad valorem tariff 从价关税 18Z1F  
additional allowance 额外免税额 }*xjO/Ey  
additional amount for unexpired risk 未过期风险的额外款额 "d0=uHd5\  
additional assessable profit 补加应评税利润 ?# _{h  
additional assessment 补加评税 pi/0~ke4"  
additional commitment 额外承担 x|G :;{"+6  
additional commitment vote 额外承担拨款 4nh=Dq[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 fF r9]  
additional dependent parent allowance 供养父母额外免税额 k{N!}%*2  
additional provision 额外拨款 NX.5 u8Pf  
additional stamp duty 附加印花税 .8!\6=iJB  
additional tax 补加税罚款;补加税款 v:yU+s|kN  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 5Pn.c!  
adjudged bankrupt 被裁定破产 c1jR j=\  
adjudicated bankrupt 裁定破产人 IM/xBP  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 x-X~'p'f  
adjudication of bankruptcy 裁定破产;宣告破产 BI%XF 9{  
adjudication of insolvency 裁定无力偿还债务 #u8#< ,w  
adjusted actual 经调整的实数;调整后的实数 i$PO#}  
adjusted current assets 经调整的流动资产;调整后的流动资产 #ye`vD  
adjusted figure 经调整的数字;调整后的数额 ?6`B;_m  
adjusted liabilities 经调整的负债;调整后的负债 kROIVO1|`  
adjusted loss 经调整的亏损;调整后的亏损 mTxqcQc:7  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 N!3Tg564j  
adjusted profit 经调整的利润;调整后的利润 z8JW iRn  
adjusted surplus 经调整的盈余额;调整后的盈余额 F@f4-NR>  
adjusted value 经调整的价值;调整后的价值  -D'XxOI  
adjustment 调整;修订;理算〔保险〕 Bdb}4X rL  
adjustment centre 调剂中心 iRlZWgj4^  
adjustment lag 调整过程的时间差距;调整时差 ~"SQwE|  
adjustment mechanism 调整机制 Y7r;}^+WY  
adjustment of loss 亏损调整 }l[e@6r F  
adjustment process 调整过程;调整程序 U$& '>%#  
adjustment range 调整幅度 vIOGDI>  
administered exchange rate 受管制汇率 K.Y`/<  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ,1N|lyV   
administration expenses 行政费用 /o'lGvw  
administration fee 手续费;行政费 y#iz$lX R  
administration in bankruptcy 破产管理 f5Gn!xF  
administration order 遗产管理令 xUsL{24  
administrator 管理人;遗产管理人 % ym};7'&b  
administrator of the estate 遗产管理人 -9,~b9$  
admission of debt 债项承认书 WGUw`sc\  
admission of proof 接纳债权证明 $6pLsX  
advance 放贷款项;垫付款项;预支款项;预付款项 /]!2 k9u\  
advance account 暂支帐目;预付款帐户  R#^ku)0  
advance compensation 预付补偿金 a{hc{  
advance from shareholder 股东垫款 Hxgc9Fis  
advance pending reimbursement 预支以待日后付还 Q+9:]Bt  
advanced economy 先进经济体系 ".(vR7u'  
advancement 预付;预付财产 D_czUM  
advances warrant 垫款令 \WE&5 9G  
advancing 贷出 M.- {->  
adverse balance 逆差 ?dCwo;~  
adverse exchange 逆汇 PRaVe,5a  
advertisement addressed to shareholders 在报章刊登的致股东通告 n{sk  
advice for collection 托收通知书 "YgpgW  
advice of drawing 提款通知书;汇票通知书 kodd7 AD  
advice of payment 付款通知 nv@z;#&  
Advisory Committee [Securities and Futures Commission] k)S1Zs~G  
谘询委员会〔证券及期货事务监察委员会〕 0 h!Du|?  
Advisory Committee on Diversification 经济多元化谘询委员会 L#byYB;E{  
affidavit 誓章;遗产申报誓章 T[k$[  
affidavit of no receipt 述明无收款的誓章 __.MS6"N  
affiliate 联号;联营公司;附属公司 f?)7MR=  
affiliated company 附属公司;联号;联营公司 <;PKec  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 J*$%d1  
affordability 负担能力 QDQ"Sc06  
African Development Bank [AfDB] 非洲开发银行 |;wc8;  
after-acquired property 事后取得的财产 gI;"PkN  
after-hours dealing 市后交易 `7: uc@  
after-tax profit 税后盈利;税后利润;税后溢利 eQu(3sYb  
agency agreement 代理协议 j0; ~2W#G*  
agency expenses 代理机构的开支 :1j8!R5  
agency fee 代理费 X%IqZ{ {  
Agency Law 《代理法》 -GPJ,S V>  
agent 代理人;承销人 Nyy&'\`!  
agent of company 公司代理人 P7XZ|Td4*  
agent's fee 代理人费;经纪费 v4"Ukv  
aggregate 总计;总数;总体数字 C:t>u..  
aggregate amount 总款额;总额 #[{{&sN  
aggregate assets and liabilities 总体资产与负债 EpMxq7*  
aggregate at constant price 按固定价格计算的总体数字 >U{iof<  
aggregate demand 总需求 /)Cfm1$ic  
aggregate gross position 总持仓量 VbvP!<8  
aggregate limit 总限额 T3{~f  
aggregate of salaries tax 合计薪俸税 /h+ W L  
aggregate performance 总体表现;总体业绩 dnoF)(d&Cm  
aggregate supply 总体供应 K!&W}_@l  
aggregate surplus 总盈余 z0<E3t  
aggregate total 整体总额 nZ(]WPIN"  
aggregate value 总值;合计价值 CE`]X;#y  
aggregated basis 合计基准 .s*N1 U?h  
aggregated net chargeable income 合计应课税入息实额 '@.6Rd 8  
aggregation 合并计算;合计;总和 =?6c&Z  
aggregation of incomes of husband and wife 夫妇入息合并计算 2MRd  
aggregation of property 财产的总和 : "| /  
agio 差价;贴水 fc*>ky.v  
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》 1#,4P1"  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment rxgSQ+G_  
《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》 $lf/Mg_H  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment t2(X  
《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》 .))j R:{3  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 3&^hf^yg  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 7 mCf*|  
agreement for a settlement 授产协议 5 :IDl1f5  
agreement for assignment 转让协议 -eF-r=FR  
agreement for sale 售卖协议;买卖协议 {kk%_q  
agreement for sale and purchase 买卖协议 //2O#Fg{/  
agreement for the payment of interest 支付利息协议 ?pW1}: z  
agreement for the repayment of money 还款协议 ; um)JCXz  
agreement of reinsurance 再保险协议 l&+O*=#Hh  
Agricultural Bank of China 中国农业银行 A[+)PkR  
air passenger departure tax 飞机乘客离境税 *HR pbe2  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?K[Y"*y2  
airport tax 机场税 ay7\Ae]  
alcohol duty 酒精税 )Ri!  
alienation 让与;让渡;转让 Lxp}o7>K  
alimony 生活费;赡养费 zK5&,/  
All Ordinaries Index [AOI] 所有普通股指数 ,6;n[p"h|r  
all risks 全险;综合险 *pwkv7Z h  
All Sales Record for Stock Market 《股票市场成交报告》 ~-A"j\gi"  
Allied Capital Resources Limited 新联财务有限公司 :lB`K>)iB}  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 j J{F0o  
allocation letter 拨款信件 LRu,_2"  
allocation of fund 分配款项;预留款项 r89AX{:  
allocation of profit 利润分配;溢利分配 /&Oo)OB;  
allocation warrant 拨款令 l|WFS  
allotment 分配;配股 i|1*bZ6'  
allotment notice 股份配售通知;配股通知 %Z_O\zRqy)  
allotment of shares 股份分配 U_*, XLU  
allowable 可获宽免;免税的 n>,:*5"G  
allowable business loss 可扣除的营业亏损 (a_bU5)  
allowable expenses 可扣税的支出 D0jV}oz  
allowance 免税额;津贴;备抵;准备金 u?`{s88_mF  
allowance for debts 债项的免税额 LsWD^JE.  
allowance for depreciation by wear and tear 耗损折旧免税额 ruGJZAhIA^  
allowance for funeral expenses 殡殓费的免税额 yk8b>.Y\A  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Ljm`KE\Q;t  
allowance for repairs and outgoings 修葺及支出方面的免税额 `#ruZM066  
allowance to debtor 给债务人的津贴 D;> 7y}\  
alteration of capital 资本更改 v@%4i~N  
alternate trustee 候补受托人 ~x,_A>a  
amalgamation 合并 6AJk6 W^Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Q^f{H.  
ambit of charges 征税范围;收费范围 4}m9,  
amended valuation 经修订的估值 $~b6H]"9  
American Commodities Exchange 美国商品交易所 i`gM> q&  
American Express Bank Limited 美国运通银行 <4Gy~?  
American Stock Exchange 美国证券交易所 Nf )YG!  
amortization 摊销 v=@y7P1  
amount due from banks 存放银行同业的款项 r5~ W/eE  
amount due from banks abroad 存放海外银行同业的款项 @bA5uY!  
amount due from holding companies 控股公司欠款 -fPiHKJ  
amount due from local banks 存放本港银行同业的款项 3UUdJh<~  
amount due to banks 银行同业的存款 \:J=tAC  
amount due to banks abroad 海外银行同业的存款 c},pu[nL  
amount due to holding companies 控股公司存款 5FR#CQ  
amount due to local banks 本港银行同业的存款 x9 Z89Gwi  
amount due to outport banks 外埠银行同业的存款 XZKlE F?  
amount for note issue 发行纸币的款额 {nwoJ'-V  
amount of bond 担保契据的款额 {jO+N+Ez9  
amount of consideration 代价款额 F `o9GLxM}  
amount of contribution 供款数额 s<{ Hu0K$  
amount of indebtedness 负债款额 /X_L>or  
amount of principal of the loan 贷款本金额 ]_h 3  
amount of rates chargeable 应征差饷数额 j2Dw7"f3  
amount of share capital 股本额 **h4M2'C  
amount of sums assured 承保款额 AZQQge  
amount of variation 变动幅度 ?) y}HF  
amount of vote 拨款数额 a|z-EKV  
amount payable 应付款额 v](Y n) #  
amount receivable 应收款额 eI$ V2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?{ExBZNa  
analysis 分析 CO`)XB6W  
ancillary risk 附属风险 )7*'r@  
annual account 周年帐目;周年帐目报表;年度决算;年结 cK1^jH<|  
annual accounting date 年结日期 + kMj|()>\  
annual allowance 每年免税额;年积金;年度津贴;年津 J1}\H$*X  
annual balance 年度余额 8Ij<t{Lps  
annual disposable income 每年可动用收入 @[J6JT*E  
annual estimates 周年预算 d/9YtG%q  
annual fee 年费 =T9h7c R  
annual general meeting 周年大会 eI:[o  
annual growth rate 年增率;每年增长率 SQ,-45@W  
annual long-term supplement 长期个案每年补助金 G~5pMyOR  
annual pensionable emolument 可供计算退休金的年薪 V#w$|2  
annual report 年报 q2E{o)9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \eKXsO"d  
annual return 周年报表;周年申报表;每年报税表格 f8lyH'z0 @  
Annual Return Rules 《周年报表规则》 M v (Pp  
annual review of consumer prices 每年消费物价回顾 b 5|*p(7[  
annual roll-forward basis 逐年延展方式 A6=Z2i0w>X  
annual salary 年薪 I9Ohz!RQ  
annual statement 年度报表;年度决算表 +JtKVF  
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 QWOPCoUet  
annuitant 年金受益人 MOQ6&C`7q  
annuity 年金 q?7''xk7  
annuity contract 年金合约 `'s_5Ek  
annuity on human life 人寿年金 qIuo8o}  
antecedent debt 先前的债项 ,CyX*k8o  
ante-dated cheque 倒填日期支票 16/  V5  
anticipated expenditure 预期开支 O6Py  
anticipated net profit 预期纯利 h&j2mv(  
anticipated revenue 预期收入 F[}#7}xjA  
anti-inflation measure 反通货膨胀措施 Em&3g  
anti-inflationary stance 反通货膨胀立场 @!")shc  
apparent deficit 表面赤字 /FN:yCf  
apparent financial solvency 表面偿债能力 :<P4=P P  
apparent partner 表面合伙人 gg#9I(pX  
application for personal assessment 个人入息课税申请书 Ll=G+cw6P  
application of fund 资金应用 W~mo*EJ'^  
application to release as liquidator and to destruct the books of accounts and documents f)_<Ih\/7_  
申请免除清盘人职务及毁灭帐簿与文件 LKvX~68  
appointed actuary 委任精算师 @LI;q  
appointed auditor 委任核数师;委任审计师 6c]4(%8  
appointed trustee 委任的受托人 @;eH~3P  
appointer 委任人 6 EqN>.  
apportioned pro rata 按比例分摊 3yRvs;nWS  
apportionment 分配;分摊 B7uK:J:c*H  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]z'L1vQl7  
apportionment formula 分摊方程式 \L(jNN0_R  
apportionment of estate duty 遗产税的分摊 bWA_a]G  
appraisal 估价;评估 T@ESMPeU:X  
appreciable growth 可观增长 k4$zM/ob  
appreciable impact 显着影响 q+9^rQ  
appreciable increase 可观增长 x,^-a  
appreciation 增值;升值 ZOfv\(iJ;  
appreciation against other currencies 相对其他货币升值 M@es8\&S.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z~SAlh T  
appreciation tax 增值税 #Q =73~  
appropriation 拨款;拨用;拨付 OT\D;Z"__I  
appropriation account 拨款帐目 ynA_Z^j  
Appropriation Bill 拨款法案 75;RAKGi  
appropriation-in-aid system 补助拨款办法 Xd:{.AXW  
approved assets 核准资产 }T.>p#z  
approved basket stock 认可一篮子证券 $Zyuhji^  
approved budget 核准预算 }'Ap@4  
approved charitable donation 认可慈善捐款 B`QF;,3S  
approved charitable institution 认可慈善机构 U=JK  
approved currency 核准货币;认可货币 GImPPF  
approved estimates 核准预算 ^*l dsc  
approved estimates of expenditure 核准开支预算 C2R"96M7q  
approved overseas insurer 核准海外保险人 >e!J(4.-  
approved overseas trust company 核准海外信托公司 dE8f?L'  
approved pooled investment fund 核准汇集投资基金 75H!i$(*+  
approved provident fund scheme 认可公积金计划 <y?+xZM]#|  
approved provision 核准拨款 ** m8 HD  
approved redeemable share 核准可赎回股份 2j4202  
approved regional stock 认可地区性证券 &PPnI(s^K  
approved retirement scheme 认可退休金计划 EC$F|T0f  
approved subordinated loan 核准附属贷款 {Yxvb**  
arbitrage 套戥;套汇;套利  je$H}D  
arbitrageur 套戥者;套汇者 ~Zsj@d  
arbitrary amount 临时款项 #8t=vb3  
arrangement 措施;安排;协定 XwEMF5[  
arrears 欠款 hub]M  
arrears of pay 欠付薪酬 TkTGYh  
arrears of revenue 逾期未收税款;逾期未收的帐项 fASklcQ  
articles of association 组织章程;组织细则;组织章程细则 !KXcg9e  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 kq=Htbv7  
ascertainment of profit 确定利润 [cDDZ+6  
"Asia Clear" “亚洲结算系统” (zsmJe  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 aW:*!d#  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 >AV9 K  
Asian Development Fund [ADF] 亚洲发展基金 3q/"4D  
Asian dollar bond 亚洲美元债券 J37vA zK%  
Asian dollar market 亚洲美元市场 pm+E)z6Yo  
Asian dollar rate 亚洲美元利率 / P@P1l|I  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Uot(3p!S6  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 \68bXY.  
asked price 沽盘;喊价;索价;卖方报价 NblPVxS  
assessable income 应评税入息 uD{-a$6z  
assessable loss 应评税亏损 ;PMPXN'z6  
assessable profit 应评税利润 %62|dhl6  
assessable value 应评税值 ([$KXfAi]h  
assessed profit 估定利润 )xc1Lsrr9  
assessed value 经评估价值 axnVAh|}S  
assessment 评税;评定;估价;评税单 ]NaH *\q  
assessment number 评税编号;估价编号 SLP $|E;  
assessment of additional tax 补加税评税 0o7o;eN  
assessment of performance 业绩评估;实绩评价 -U> )B  
Assessor 评税主任 ,hNs{-*  
asset price bubbles 资产价格泡沫 RoHX0   
asset-backed securities 具资产保证的证券 qK;J:GT>  
assets accretion 资产增值 GKg #nXS  
assets and liabilities 资产与负债 JqLPJUr  
assets betterment statement 资产递增表;资产改进表 =S54p(>  
assets lending 实物放款;有抵押贷款 7mnO60Z8N  
assets of the company passing on the death 死者去世时转移的公司资产 >Heuf"V  
assets pledged as security for liabilities 用作负债抵押的资产 M"c=_5P  
assets portfolio 资产投资组合 )LG!"~qiz  
assets price 资产价格 )5`^@zx  
assets quality 资产质素 _Iy)p{y  
assets realization 资产变现 oSYJXs  
assets refinancing arrangement 资产再集资安排 ]p(es,[  
assets securitization 资产证券化 CA|W4f}  
assets situated outside Hong Kong 在香港以外地方的资产 /!&eP3^  
assets stripping 削减资产;拆卖资产 G@rh/b<$  
assets value 资产值 xPF.c,6b4=  
assignee 承让人 }c9RDpjh~  
assignment 转让;转让书;转让契 }:?_/$};  
assignment of interest 权益转让 D'g@B.fXd  
assignment of letters patent and trade mark 专利证书及商标转让 ?jO<<@*2S  
assignment of property 物业转让;物业转让书 c;b<z|}z  
assignment right 转让权 : [?7,/w  
assignor 转让人 D@w&[IF  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 /FTP8XHwL)  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 (Ms #)E  
associate member 附属会员 ?aaYka]  
associated body corporate 相联法人团体 ]S(nA!]  
associated company 相联公司;联属公司 MYJDfI  
associated corporation 相联法团 'U@Ep  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \RVfgfe  
公认会计师公会〔英国〕 "OP$n-*@%  
Association of Futures Exchange Brokers 香港期货经纪协会 uG.`  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 @B+8' b$9  
association of underwriters 承保人组织 P5XUzLV L  
assumption of control 接管 1(aib^!B  
assurance 担保;保险;转易;转易书 MkZoHzg}c  
assurance of interest 权益的转易 Xa}y.qH  
at 19XX price 按一九XX年价格计算 h _c11#  
at a discount 按赔价计算;按贴水价格计算;打折扣 j*VYUM@y1\  
at a premium 按溢价计算;按升水价格计算 IL&R&8'  
at call 通知付款;按通知 =AK6^v&on  
at constant market price 按固定市价计算 }e"2Nc_UG  
at constant price 按固定价格计算 qi_uob  
at cost 按成本计算 ( F R  
at current market price 按当时市价计算;按现时市价计算 K#v@bu:'  
at current price 按当时价格计算;按现时价格计算 J=t}N+:F`b  
at factor cost 按要素成本计算;按生产要素成本计算 hsws7sH  
at money-of-the-day price 按付款当日价格计算 S="\S  
at or better 按指定或较佳价位〔买卖指令〕 OlW5k`B  
at par 按面值计算;平价 5?#AS#TD'  
at sight 见票即付 .Pe^u%J6F  
at the close 按收市盘 ,mp^t2  
at the opening 按开市盘 $f"Ce,f  
attestation 见证;见证条款 {y!77>Q/  
at-the-money option 平价期权 u"q!p5P%q  
attorney 受权人;受托代表人 "y .(E7 6  
attornment 新拥有人承认书 ]waCYrG<sY  
attributable profit 可归属利润 L#T`h}1Z  
attributable share value 可归属股份价值 o[G,~f\-  
Auckland Stock Exchange 奥克兰证券交易所 !\Q/~p'jS  
auction 拍卖 Wf  *b"#  
auctioneer 拍卖商 uc;,JX!bN  
audit 审计;核数 HX:^:pF}  
Audit Commission 审计署 aj]%c_])(  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] '6>nXp?)r  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 >\ym{@+*  
audit review 帐目审查 x5}Ru0Z  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 6muZE1sn  
audited account 审计帐目;经审计的帐目 _/5mgn<GK  
audited annual account 经审计的周年帐目  OL|UOG  
audited balance sheet 经审计的资产负债表 q\g|K3V)  
auditor 核数师;核数主任;审计师 >*%mJX/F  
auditor's certificate 核数师证明书;审计师证明书 thjCfP   
auditor's report 核数师报告;审计师报告 bO%bMZWB!y  
Aussie bond 澳元债券 n089tt=TE  
austerity budget 紧缩预算 (1(dL_?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 SXA_P{j&a  
Australia All Ordinaries Index 澳洲所有普通股票指数 /"$;3n~  
Australian Dollar [AUD] 澳元 14p <0BG  
Australian Options Market 澳大利亚期权市场 +,"/z\QO  
Australian Securities Commission 澳洲证券事务监察委员会 zviEk/:zm  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 0XBv8fg  
Australian Stock Exchange 澳大利亚证券交易所 C-abc+/  
Austrian Schilling [ATS] 奥地利先令 U1t7XZ3e  
authentication 认证;鉴证 ;|f|d?Q\  
authority to purchase 委托购买证;委购书 Q9 b.]W  
authorization 认可;核准;授权;授权书 tTB,eR$  
authorization by direction 指示授权 4jl UyAD  
authorization by instruction 指令授权 I|*w?i*  
authorization by warrant 令状授权 r_f?H@v  
authorization of unit trust 单位信托的认可 J?~El&  
authorized agent 指定代理人 ?[}r& f  
authorized capital 法定资本 MV<2x7S  
authorized clerk 出市员 25RFi24>D  
authorized dealer 认可交易商 =Vv"\p8  
authorized financial institution 认可财务机构 <0r2m4z  
authorized fund 认可基金 l.c*, 9  
authorized fund house 获授权的基金公司;认可基金公司 ua%$r[  
authorized institution 认可机构 WKib$(%f6  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 h|tdK;)  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 JgJ4RmH-  
authorized insurer 获授权保险人;获认可承保人 3: 'eZ cM  
authorized investment 特准投资项目 *E0dCY$  
authorized person 获授权人 "#d>3M_  
authorized representative 获授权代表 RCSG.*%%I  
authorized share capital 法定股本 0>?%{Xy  
automated quotation system 自动报价系统 d|!FI/  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Wm{Lg0Nr  
自动交易系统〔香港期货交易所有限公司〕 :nZVP_d+  
automatic adjustment mechanism 自动调整机制 )_eEM1  
automatic adjustment system 自动调整系统 a7+w)]r  
Automatic Clearing House 自动票据交换所 G=R`O1-3  
automatic exchange rates accumulation system 自动化汇率累集系统 ~ [ k0ay  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 88]V6Rm9[*  
automatic teller machine [ATM] 自动柜员机 nm)H\i  
autopay 自动转帐 8X,dVX5LT  
available assets 可用资产 ~)X yrKw  
available fiscal reserve 现存财政储备 u]K&H&AxT  
available profit 可用利润 4NaL#3  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 7JvBzD42  
average 平均;平均数;海损 %l4LX~-:  
average basic salary 平均基本薪金 kcg{z8cd'r  
average consumer expenditure 平均消费开支;一般消费开支 zO BLF|L=  
average cost 平均成本 j\kT H  
average cost of land production 增辟土地平均成本 04`2MNfxG  
average daily turnover 平均每日成交额 \':'8:E  
average daily wage rate 平均每日工资率 ZS*PY,  
average expenditure pattern 平均开支模式 A}Q6DHh26  
average growth rate 平均增长率 1 !N+hf  
average net fixed assets 固定资产平均净值 .g L%0  
average of relatives 相对价格平均数 z ;>xI~  
average price 平均价格 I8R#EM%C#  
average propensity to consume 平均消费倾向;一般消费倾向 s&UuB1   
average propensity to save 平均储蓄倾向;一般储蓄倾向 TYv'#{  
average rate 平均率 J?]wA1  
average revenue 平均收入;平均收益 I!FIV^}Z(  
average stock 平均库存;平均存货 3K2B7loD)~  
average yearly rent 平均年租 y:t@X~  
avoidance of double taxation 避免双重课税 N~rA/B]T  
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 uDhe )  
tB S+?N  
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