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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: ~j!|(a7  
A share A股;甲类股份 Q'ib7R;V,  
abatement of tax 减税;减扣免税额 (tzAUrC  
ABN AMRO Bank N.V. 荷兰银行 K7(GdKZe  
above-the-line expenditure 线上项目支出;经常预算支出 eISHV.QV  
above-the-line receipt 线上项目收入;经常预算收入 MC B2  
ABSA Asia Limited 南非联合亚洲有限公司 aK,\e/Oo  
absolute change 绝对数值变更 m{lS-DlRg  
absolute expenditure 实际开支 6 {3ql:  
absolute guideline figure 绝对准则数字 9NU-1vd~  
absolute interest 绝对权益 -wNhbV2  
absolute order of discharge 绝对破产解除令  Spo[JQ%6  
absolute profit margin 绝对利润幅度 CJ#Yu3}  
absolute value 实值;绝对值 Tn38]UL  
absolutely vested interest 绝对既得权益 %F;uW[4r  
absorbed cost 已吸收成本;已分摊成本 SokU9n!  
absorption 吸收;分摊;合并 3rX8H`R  
absorption rate 吸收率;摊配率;分摊率 `@:k*d  
ACB Finance Limited 亚洲商业财务有限公司 N a.e1A&?j  
acceptable form of reciprocity 合理的互惠条件 uIJ zz4  
acceptable rate 适当利率;适当汇率 ?4Zo0DiUB  
acceptance agreement 承兑协议 z^%`sUgP  
acceptance for honour 参加承兑 REk^pZ3B  
acceptor 承兑人;接受人;受票人 %V!!S#W  
acceptor for honour 参加承兑人 :O;uP_r9  
accident insurance 意外保险 j{/wG::  
Accident Insurance Association of Hong Kong 香港意外保险公会 x^pHP|<3`  
accident insurance scheme 意外保险计划 g$# JdN  
accident year basis 意外年度基准 (Fk&~/SP  
accommodation 通融;贷款 V0F1X s`  
accommodation bill 通融票据;空头票据 x_4{MD^%  
accommodation party 汇票代发人 n!NA}Oa  
account balance 帐户余额;帐户结余 g%4=T~  
account book 帐簿 n0^3F1Z  
account collected in advance 预收款项 . ve a[  
account current book 往来帐簿 -#AO4xpI  
account of after-acquired property 事后取得的财产报告 eN<?rVZl  
account of defaulter 拖欠帐目 Mt12 1Q&"  
account payable 应付帐款 oT}Sh4Wt.  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 q }9n.  
account receivable 应收帐款 G)9`Qn  
account receivable report 应收帐款报表 K*j1Fy:  
account statement 结单;帐单;会计财务报表 O0mQHpi:  
account title 帐户名称;会计科目 AAc2u^spx  
accountant's report 会计师报告 "+4r4  
Accountant's Report Rules 会计师报告规则 &v+Hl ^  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ADA*w 1  
Accounting Arrangements 《会计安排》 "fd'~e$S#  
accounting basis 会计基础 7{=+Va5  
accounting by Official Receiver 破产管理署署长呈交的帐目 !/e8x;_  
Accounting Circular 《会计通告》 r`:dUCFE  
accounting class 会计类别 t@`Sa<  
accounting date 记帐日期;会计结算日期 ;AarpUw'  
accounting for money 款项核算 @=l.J+lh  
Accounting Officer 会计主任 8RVeKnpXTV  
accounting period 会计报告期;会计期 t;[?Q\  
accounting policy 会计政策;会计方针 Jqt|' G3  
accounting practice 会计惯例 NX<Q}3cC  
accounting principle 会计准则 n(Ry~Xu_  
accounting record 会计记录 [>kzQYT[  
accounting report 会计报告 Yb>A?@S  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 bLz('mUY  
Accounting Society of China 中国会计学会 gAy"W$F  
accounting statement 会计报表 DEKO] i  
accounting system 会计制度;会计系统 t~]tw  
accounting transaction 会计事项;帐务交易 3 W?H^1t  
accounting treatment 会计处理 >vQKCc|93  
accounting year 会计年度 =,W~^<\"  
accretion 增值;添加 8';huq@C{  
accrual 应计项目;应累算数目 ew8Manx  
accrual basis 应计制;权责发生制 LBhDP5qF  
accrual basis accounting 应计制会计;权责发生制会计 HwZ@T &_4  
accrue 应累算;应计 v;R+{K87  
accrued benefit 应累算利益 0 aiE0b9c  
accrued charges 应计费用 iA+zZVwO  
accrued cumulative preference share dividend 应累算的累积优先股股息 }cI _$  
accrued expenses 应累算费用 A4VV y~sd  
accrued interest payable 应付利息;应计未付利息 st(Y{Gs  
accrued interest receivable 应收利息;应计未收利息 'Z^KpW  
accrued right 累算权益 D?? \H\  
accruing profit 应累算的利润 CK} _xq2b  
accumulated fiscal reserve 累积财政储备 kS(v|d  
accumulated profit 累积利润;滚存溢利 aaesgF  
accumulated reserve 累积储备 o}lA\A  
accumulation of surplus income 累积收益盈余 Ns`:=  
acquired assets 既得资产 ^g N?Io  
acquisition 收购;购置;取得 s!K9-qZl<  
acquisition cost 购置成本 K9euNa  
acquisition expenses 购置费用 (k5d.E]CK  
acquisition of 100% interest 收购全部股权 3VmF1w 2  
acquisition of control 取得控制权 ^9*Jz{e  
acquisition of fixed assets 购置固定资产 SV_b(wP9  
acquisition of shell “买壳” nA XWbavY  
acquisition price 收购价 @?<1~/sfL  
act of God 天灾 mF] 8  
acting partner 执事合伙人 ~C;gEE-  
active market 买卖活跃的市场;交投畅旺的市场;旺市 EcmyY,w  
active partner 积极参与的合伙人 Y>'t)PK  
active trading 交投活跃 iJ~e8l0CA  
actual circulation 实际流通 Zk 9i}H  
actual cost 实际成本 x?-kt.M  
actual expenditure 实际开支;实际支出 ;!/g`*?  
actual income 实际入息;实际收入;实际收益 @RVj~J.A  
actual market 现货市场 UNKXfe(X9  
actual price 现货价;实际价格 CKRnkTTiV  
actual profit 实际利润 [%BWCd8Q~P  
actual quotation 实盘;实际价位;实际报价 P}bwEj  
actual year basis 按实际年度计算 FKu^{'Y6E0  
actuals 实货 1FmqNf:V7I  
actuarial investigation 精算调查 ST^{?Q  
actuarial principle 精算原则 C2Af$7c  
actuarial report 精算师报告 cP(is!  
Actuarial Society of Hong Kong 香港精算学会 tY $4k26  
actuarial valuation 精算师估值 `}&}2k  
actuary 精算师 ,zH\&D$>u  
ad referendum agreement 暂定协议;有待覆核的协定 N'RUtFqj   
ad valorem duty 从价税;按值征税 \dc*!Es  
ad valorem duty system 从价税制 Ewczq1%l:  
ad valorem fee 从价费 Y^J/jA0\B  
ad valorem tariff 从价关税 q#!c6lG  
additional allowance 额外免税额 E,:E u<  
additional amount for unexpired risk 未过期风险的额外款额 "+KAYsVtU  
additional assessable profit 补加应评税利润 /s~&$(d59o  
additional assessment 补加评税 \I`g[nT|  
additional commitment 额外承担 e't1.%w  
additional commitment vote 额外承担拨款 !mRDzr7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3k?|-js  
additional dependent parent allowance 供养父母额外免税额 XYsU)(;j  
additional provision 额外拨款 ]h_V5rdX@  
additional stamp duty 附加印花税 ]u@`XVEJ  
additional tax 补加税罚款;补加税款 >qjV(_?F-  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 [i)G:8U  
adjudged bankrupt 被裁定破产 9jTm g%  
adjudicated bankrupt 裁定破产人 5!^DKyw:  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 RI64QD  
adjudication of bankruptcy 裁定破产;宣告破产 1q;r4$n  
adjudication of insolvency 裁定无力偿还债务 05Go*QvV  
adjusted actual 经调整的实数;调整后的实数 rA#Ji~  
adjusted current assets 经调整的流动资产;调整后的流动资产 Y!L<& sl   
adjusted figure 经调整的数字;调整后的数额 G .k\N(l  
adjusted liabilities 经调整的负债;调整后的负债 [I7([l1Wvd  
adjusted loss 经调整的亏损;调整后的亏损 #^&.*' z%z  
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 66shr  
adjusted profit 经调整的利润;调整后的利润 e.ksN  
adjusted surplus 经调整的盈余额;调整后的盈余额 8ORr  
adjusted value 经调整的价值;调整后的价值 5Dlx]_  
adjustment 调整;修订;理算〔保险〕 OLM}en_L  
adjustment centre 调剂中心 :#zv,U&OC  
adjustment lag 调整过程的时间差距;调整时差 ?3+>% bO  
adjustment mechanism 调整机制 :*{\oqFn~$  
adjustment of loss 亏损调整 ac??lHtH9  
adjustment process 调整过程;调整程序 BY^5z<^.  
adjustment range 调整幅度 O/2Jz  
administered exchange rate 受管制汇率 i7(\i2_P  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 C1KO]e>  
administration expenses 行政费用 -$m?ShDd  
administration fee 手续费;行政费 ^L;k  
administration in bankruptcy 破产管理 jW!)5(B[A  
administration order 遗产管理令 &SE+7HXw  
administrator 管理人;遗产管理人 5uufpvah  
administrator of the estate 遗产管理人 !2Q>   
admission of debt 债项承认书 b5Pakz=jNM  
admission of proof 接纳债权证明 9F"Q2^l'  
advance 放贷款项;垫付款项;预支款项;预付款项 /*yPy?  
advance account 暂支帐目;预付款帐户 a2N4Jg@  
advance compensation 预付补偿金 4\%XC F!  
advance from shareholder 股东垫款 mrz@Y0mgL  
advance pending reimbursement 预支以待日后付还 :Y;\1J<b1  
advanced economy 先进经济体系 LQrm/)4bF5  
advancement 预付;预付财产 Ghpk0ia%d  
advances warrant 垫款令 ,HM~Zs  
advancing 贷出 [r5k8TB1  
adverse balance 逆差 tug\X  
adverse exchange 逆汇 *X4$'LSx1  
advertisement addressed to shareholders 在报章刊登的致股东通告 |]9Z#lv+I  
advice for collection 托收通知书 YKsc[~ h  
advice of drawing 提款通知书;汇票通知书 S0<m><|kl  
advice of payment 付款通知 Vz,2_QJ  
Advisory Committee [Securities and Futures Commission] hu+% X.F4  
谘询委员会〔证券及期货事务监察委员会〕 _{5t/^w&!  
Advisory Committee on Diversification 经济多元化谘询委员会 15^5y RXC  
affidavit 誓章;遗产申报誓章 CAD:ifV  
affidavit of no receipt 述明无收款的誓章 19t'  
affiliate 联号;联营公司;附属公司 Yi+~}YP.E(  
affiliated company 附属公司;联号;联营公司 !p~K;p,  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 L7lRh=D  
affordability 负担能力 E[RLBO[*n  
African Development Bank [AfDB] 非洲开发银行 a \PvRW*I  
after-acquired property 事后取得的财产 M:Aik&  
after-hours dealing 市后交易 E5b JIC(  
after-tax profit 税后盈利;税后利润;税后溢利 p-t*?p C  
agency agreement 代理协议 +2+wNFU  
agency expenses 代理机构的开支 ?hQ,'M2  
agency fee 代理费 rX<gcntv  
Agency Law 《代理法》 .5~W3v <  
agent 代理人;承销人 M%NapK  
agent of company 公司代理人 @.fyOyOC  
agent's fee 代理人费;经纪费 *jF VYg  
aggregate 总计;总数;总体数字 *t+E8)qL  
aggregate amount 总款额;总额 eL+L {Ac  
aggregate assets and liabilities 总体资产与负债 nE)|6  
aggregate at constant price 按固定价格计算的总体数字 :>t? ^r(  
aggregate demand 总需求 GCgpe(cQ  
aggregate gross position 总持仓量 G$D6#/rR  
aggregate limit 总限额 4U*uH  
aggregate of salaries tax 合计薪俸税 hsUP5_  
aggregate performance 总体表现;总体业绩 E0i_sB~T  
aggregate supply 总体供应 CF`fn6  
aggregate surplus 总盈余 tyLR_@i%%  
aggregate total 整体总额 \#A=twp  
aggregate value 总值;合计价值 P00pSRQHD  
aggregated basis 合计基准 K{&b "Ba1  
aggregated net chargeable income 合计应课税入息实额 Xkv+"F=-  
aggregation 合并计算;合计;总和 Q b|.;_  
aggregation of incomes of husband and wife 夫妇入息合并计算 CXs i  
aggregation of property 财产的总和 &Tf R].  
agio 差价;贴水 S}hg*mWn{$  
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》 nd] AvVS  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ] cv|A^  
《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》 0+\~^  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ew n/@;E  
《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》 |UO1vA@  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 2.K"+%  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 /e5Fx  
agreement for a settlement 授产协议 jnoFNIW   
agreement for assignment 转让协议 a'v%bL;H~  
agreement for sale 售卖协议;买卖协议 [i'\d}  
agreement for sale and purchase 买卖协议 DvuL1Me Ko  
agreement for the payment of interest 支付利息协议 Z0~}'K   
agreement for the repayment of money 还款协议 @Yq!  
agreement of reinsurance 再保险协议 ,K'}<dm|x  
Agricultural Bank of China 中国农业银行 Lu~e^Ul   
air passenger departure tax 飞机乘客离境税 GZN@MK*co  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 S %"7`xl  
airport tax 机场税 )pVxp]EI  
alcohol duty 酒精税 [\ JZpF  
alienation 让与;让渡;转让 A/U tf0{3"  
alimony 生活费;赡养费 n]B)\D+V^  
All Ordinaries Index [AOI] 所有普通股指数 ^j2:fJOU#  
all risks 全险;综合险 H\kqmPl&  
All Sales Record for Stock Market 《股票市场成交报告》 ^/Hj^4~_U  
Allied Capital Resources Limited 新联财务有限公司 o4kNDXP#S  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 m,u? ^W  
allocation letter 拨款信件 >oc7=F<8lS  
allocation of fund 分配款项;预留款项 Lh &L5p7  
allocation of profit 利润分配;溢利分配 } V4"-;P  
allocation warrant 拨款令 Ej1 [ry  
allotment 分配;配股 VmTk4?V4  
allotment notice 股份配售通知;配股通知 |jV4]7Luq  
allotment of shares 股份分配 r)mm8MI!Z  
allowable 可获宽免;免税的 )N-+,Ms  
allowable business loss 可扣除的营业亏损 q\[31$i$  
allowable expenses 可扣税的支出 @ %z5]w  
allowance 免税额;津贴;备抵;准备金 l1o dkNf|  
allowance for debts 债项的免税额 n20H{TA  
allowance for depreciation by wear and tear 耗损折旧免税额 IBVP4&}x$  
allowance for funeral expenses 殡殓费的免税额 WII_s|YSt%  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 0EXAdRR  
allowance for repairs and outgoings 修葺及支出方面的免税额 mId{f  
allowance to debtor 给债务人的津贴 lb1(1 |#  
alteration of capital 资本更改 \Mlj 7.u]  
alternate trustee 候补受托人 q_f v1U3  
amalgamation 合并 e7L;{+XI  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yh5KN_W  
ambit of charges 征税范围;收费范围 Y@.> eS  
amended valuation 经修订的估值 9GZF39w u  
American Commodities Exchange 美国商品交易所 d1j v>tu  
American Express Bank Limited 美国运通银行 /]xd[^  
American Stock Exchange 美国证券交易所 j.C C.[$g  
amortization 摊销 Yb =8\<;  
amount due from banks 存放银行同业的款项 Pr<?E[  
amount due from banks abroad 存放海外银行同业的款项 #U/B,`= >  
amount due from holding companies 控股公司欠款 [uRsB5  
amount due from local banks 存放本港银行同业的款项 g{$&j*Q9  
amount due to banks 银行同业的存款 q@(N 38D  
amount due to banks abroad 海外银行同业的存款 W,agP G\+  
amount due to holding companies 控股公司存款 j7-#">YL  
amount due to local banks 本港银行同业的存款 }qz58]fyx  
amount due to outport banks 外埠银行同业的存款 ;T52 aX  
amount for note issue 发行纸币的款额 )KRO=~Y  
amount of bond 担保契据的款额 q#\eL~k  
amount of consideration 代价款额 n.l p ena  
amount of contribution 供款数额 d(a6vEL4  
amount of indebtedness 负债款额 Iz{AA-  
amount of principal of the loan 贷款本金额 72-@!Z0e  
amount of rates chargeable 应征差饷数额 `hlyN]L  
amount of share capital 股本额 z|P& 8#txM  
amount of sums assured 承保款额 cDTDim1F  
amount of variation 变动幅度 GW $iK@  
amount of vote 拨款数额 0t4i'??  
amount payable 应付款额 F"23>3  
amount receivable 应收款额 N&>D/Z;"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QW2% Gv:  
analysis 分析 \iVYhl  
ancillary risk 附属风险 <E\BKC%M  
annual account 周年帐目;周年帐目报表;年度决算;年结 sZ4H\  
annual accounting date 年结日期 |J}~a8o  
annual allowance 每年免税额;年积金;年度津贴;年津 3\@6i'  
annual balance 年度余额 [1vrv(u>  
annual disposable income 每年可动用收入 NM]6  o  
annual estimates 周年预算 I3s}t$`y(  
annual fee 年费 \W@?revK  
annual general meeting 周年大会 sox 90o 7  
annual growth rate 年增率;每年增长率 \O/=g6w|t}  
annual long-term supplement 长期个案每年补助金 9)YG)A~<  
annual pensionable emolument 可供计算退休金的年薪 hG;u8|uT^i  
annual report 年报 5d4-95['_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 AARhGx|L<  
annual return 周年报表;周年申报表;每年报税表格 wOk:Q4OjL  
Annual Return Rules 《周年报表规则》 $9J"r9@@  
annual review of consumer prices 每年消费物价回顾 Y0hL_46>  
annual roll-forward basis 逐年延展方式 YT:5J%"  
annual salary 年薪 .HtDcGp  
annual statement 年度报表;年度决算表 2C8M1^0:Z  
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 vOP[ND=T  
annuitant 年金受益人 *@Qt*f  
annuity 年金 OQsH,'  
annuity contract 年金合约 cA Lu  
annuity on human life 人寿年金 Ahebr{u  
antecedent debt 先前的债项 X>wQYIi  
ante-dated cheque 倒填日期支票 JqZ%*^O  
anticipated expenditure 预期开支 6% ,Q  
anticipated net profit 预期纯利 9SFiL#1  
anticipated revenue 预期收入 LQQhn{[D  
anti-inflation measure 反通货膨胀措施 ):[[Ch_  
anti-inflationary stance 反通货膨胀立场 dvj`%?=  
apparent deficit 表面赤字 54)}^ftY^  
apparent financial solvency 表面偿债能力 g{a0,B/j  
apparent partner 表面合伙人 uIPR*9~6o  
application for personal assessment 个人入息课税申请书 $i`YtV  
application of fund 资金应用 kdo)y(fn@  
application to release as liquidator and to destruct the books of accounts and documents FVpe*]  
申请免除清盘人职务及毁灭帐簿与文件  3sw1y  
appointed actuary 委任精算师 kB:R- St  
appointed auditor 委任核数师;委任审计师 eeX>SL5'i  
appointed trustee 委任的受托人 0!zWXKX  
appointer 委任人 2Vi[qS^  
apportioned pro rata 按比例分摊 Z3/zUtgs  
apportionment 分配;分摊 HYY|) Wo  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M>^IQ  
apportionment formula 分摊方程式 ;}PL/L$L6;  
apportionment of estate duty 遗产税的分摊 N,1wfOE  
appraisal 估价;评估 TUUBC%  
appreciable growth 可观增长 3whyIXs  
appreciable impact 显着影响 d8K^`k+x  
appreciable increase 可观增长 P"#^i<ut@T  
appreciation 增值;升值 >pYgF =J  
appreciation against other currencies 相对其他货币升值 BxG;vS3>*e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /[-hJ=< Yb  
appreciation tax 增值税 >ylVES/V  
appropriation 拨款;拨用;拨付 @GV^B'}*  
appropriation account 拨款帐目 YJ0[ BcZ  
Appropriation Bill 拨款法案 ["7}u^z@<+  
appropriation-in-aid system 补助拨款办法 :`|,a (  
approved assets 核准资产 GQQ!3LwP\O  
approved basket stock 认可一篮子证券 'F~u \m=E  
approved budget 核准预算 {J]|mxo  
approved charitable donation 认可慈善捐款 -_}EQ9Q  
approved charitable institution 认可慈善机构 R}]FIu  
approved currency 核准货币;认可货币 -/</7I  
approved estimates 核准预算 l%IOdco#  
approved estimates of expenditure 核准开支预算 E5 dXu5+ye  
approved overseas insurer 核准海外保险人 (o|E@d  
approved overseas trust company 核准海外信托公司 'K!kJ9oqe  
approved pooled investment fund 核准汇集投资基金 Q9'p2@Z  
approved provident fund scheme 认可公积金计划 AjS5  
approved provision 核准拨款 oMVwId f  
approved redeemable share 核准可赎回股份 j{PX ~/  
approved regional stock 认可地区性证券 :8ZxOwwv  
approved retirement scheme 认可退休金计划 Y `{U45  
approved subordinated loan 核准附属贷款 ^/+sl-6/F  
arbitrage 套戥;套汇;套利 g[$B9 0  
arbitrageur 套戥者;套汇者 x<l1s  
arbitrary amount 临时款项 }B5I#Af7  
arrangement 措施;安排;协定 PX'LN  
arrears 欠款 Dz{e@+>M  
arrears of pay 欠付薪酬 a !IH-XJ2  
arrears of revenue 逾期未收税款;逾期未收的帐项 4|(?Wt)5  
articles of association 组织章程;组织细则;组织章程细则 j.6kjQN  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 2*|]#W  
ascertainment of profit 确定利润 UdGoPzN  
"Asia Clear" “亚洲结算系统” GxkG$B  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 (g Z!o_  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 !2Orklzd1  
Asian Development Fund [ADF] 亚洲发展基金 A0XFu}  
Asian dollar bond 亚洲美元债券 U,=K_oBAq  
Asian dollar market 亚洲美元市场 x6t;=  
Asian dollar rate 亚洲美元利率 |^F-.Z  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 aPC!M4#  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ~g{,W  
asked price 沽盘;喊价;索价;卖方报价 )=D&NO67Pq  
assessable income 应评税入息 b>i=",i\  
assessable loss 应评税亏损 nqBu C  
assessable profit 应评税利润 /\#5\dHj  
assessable value 应评税值 8syo_sC |  
assessed profit 估定利润 @K9T )p]  
assessed value 经评估价值 No7Q,p  
assessment 评税;评定;估价;评税单 Y[!a82MTzn  
assessment number 评税编号;估价编号 ]Q3Gj@6  
assessment of additional tax 补加税评税 (yP55PC O$  
assessment of performance 业绩评估;实绩评价 3\{Sf /#  
Assessor 评税主任 ,B2 -'O  
asset price bubbles 资产价格泡沫 zgqw*)C~  
asset-backed securities 具资产保证的证券 P5>CSWy%  
assets accretion 资产增值 TI>yi ^}  
assets and liabilities 资产与负债 tX251S  
assets betterment statement 资产递增表;资产改进表 @>Keu\)  
assets lending 实物放款;有抵押贷款 h,x]  
assets of the company passing on the death 死者去世时转移的公司资产 $<v_Vm?6d  
assets pledged as security for liabilities 用作负债抵押的资产 yShHFlO=  
assets portfolio 资产投资组合 o$O,#^  
assets price 资产价格 `y`xk<q  
assets quality 资产质素 K\b O[J  
assets realization 资产变现 jO 55<s94  
assets refinancing arrangement 资产再集资安排 {Fi@|'  
assets securitization 资产证券化 RY{tX`  
assets situated outside Hong Kong 在香港以外地方的资产 h 6*`V  
assets stripping 削减资产;拆卖资产 q3F5\6aN  
assets value 资产值 yr>bL"!CA  
assignee 承让人 Aq!['G  
assignment 转让;转让书;转让契 mB{{o}'<u  
assignment of interest 权益转让 PAHlj,n)  
assignment of letters patent and trade mark 专利证书及商标转让 5-^%\?,x  
assignment of property 物业转让;物业转让书 NJ>p8P`_k  
assignment right 转让权 @@wx~|%  
assignor 转让人 `VtwKt*  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 opMUt,4  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 FE}!bKh  
associate member 附属会员 a[n$qPm}  
associated body corporate 相联法人团体 PQ}%}S7:  
associated company 相联公司;联属公司 kA__*b}8UK  
associated corporation 相联法团 6>:~?gs  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Wq(l :W'  
公认会计师公会〔英国〕 aLi_Hrb9  
Association of Futures Exchange Brokers 香港期货经纪协会 N;'HR)  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5vf t}f  
association of underwriters 承保人组织 Eap/7U1Q  
assumption of control 接管 pFTlhj)1  
assurance 担保;保险;转易;转易书 V=&,^qZ  
assurance of interest 权益的转易  7E`(8i  
at 19XX price 按一九XX年价格计算 d&uTiH?0  
at a discount 按赔价计算;按贴水价格计算;打折扣 mE`qvavP|/  
at a premium 按溢价计算;按升水价格计算 9T2A)a]0  
at call 通知付款;按通知 JGcD{RU|  
at constant market price 按固定市价计算 c1kxKxE  
at constant price 按固定价格计算 pYl{:uIPN8  
at cost 按成本计算 i ,pN1_-  
at current market price 按当时市价计算;按现时市价计算 JA(fam~{  
at current price 按当时价格计算;按现时价格计算 m SzpRa  
at factor cost 按要素成本计算;按生产要素成本计算 &_d/ciq1f  
at money-of-the-day price 按付款当日价格计算 DBJA}Cw  
at or better 按指定或较佳价位〔买卖指令〕 rAWl0y_m  
at par 按面值计算;平价 ,|X+/|gm  
at sight 见票即付 >:E* 7  
at the close 按收市盘 K\+}q{  
at the opening 按开市盘 hNnX-^J<o  
attestation 见证;见证条款 ZuvPDW%  
at-the-money option 平价期权 $[iT~B$  
attorney 受权人;受托代表人 <;cE/W}}  
attornment 新拥有人承认书 [W$Z60?RR  
attributable profit 可归属利润 !I5~))E  
attributable share value 可归属股份价值 Y^2Qxo3"3  
Auckland Stock Exchange 奥克兰证券交易所 - SS r  
auction 拍卖 B>Cs&}Y!  
auctioneer 拍卖商 $tCcjBK\  
audit 审计;核数 #)0Tt>d6  
Audit Commission 审计署 -, Q$  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 0<@KDlF  
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〕 xN3 [Kp  
audit review 帐目审查 &.Latx  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 *)bd1B#  
audited account 审计帐目;经审计的帐目 ZSPgci  
audited annual account 经审计的周年帐目 8.CKH4h  
audited balance sheet 经审计的资产负债表 zD2.Q%`IM  
auditor 核数师;核数主任;审计师 -/UXd4S  
auditor's certificate 核数师证明书;审计师证明书 _t|G@D{   
auditor's report 核数师报告;审计师报告 3G%wZ,)C  
Aussie bond 澳元债券 LMFK3Gd[  
austerity budget 紧缩预算 Fkc x+d  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 LiZdRr  
Australia All Ordinaries Index 澳洲所有普通股票指数 /z1p/RiX  
Australian Dollar [AUD] 澳元 kqD*TJA  
Australian Options Market 澳大利亚期权市场 0AK?{y U  
Australian Securities Commission 澳洲证券事务监察委员会 4r1<,{gCS  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 G; C8Kde  
Australian Stock Exchange 澳大利亚证券交易所 v._Egk0  
Austrian Schilling [ATS] 奥地利先令 ]bTzbu@  
authentication 认证;鉴证 m']9Q3-  
authority to purchase 委托购买证;委购书 9jO`gWxV8*  
authorization 认可;核准;授权;授权书 E+}GxFG-:  
authorization by direction 指示授权 [J)/Et  
authorization by instruction 指令授权 ^n&]HzT`y  
authorization by warrant 令状授权 -,QKTxwo>  
authorization of unit trust 单位信托的认可 ]6{(Hjt  
authorized agent 指定代理人 HKTeqH_:  
authorized capital 法定资本 -uA3Y  
authorized clerk 出市员 R2}kz.  
authorized dealer 认可交易商 ?}'N_n ys  
authorized financial institution 认可财务机构 =U4f}W;  
authorized fund 认可基金 I %|@3=Yc  
authorized fund house 获授权的基金公司;认可基金公司 h@*lWi2K7  
authorized institution 认可机构 :7p9t.R<$h  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 #K=b%;>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 nJFk4v4:2  
authorized insurer 获授权保险人;获认可承保人 PXw| L  
authorized investment 特准投资项目 `"a? a5]k  
authorized person 获授权人 (n=9c%w  
authorized representative 获授权代表 )|y#OZHR  
authorized share capital 法定股本 EXA^!/)  
automated quotation system 自动报价系统 <7=&DpjI7F  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] EjWgaV  
自动交易系统〔香港期货交易所有限公司〕 +J|+es  
automatic adjustment mechanism 自动调整机制 "\}b!gl$8  
automatic adjustment system 自动调整系统 ,{k<JA {  
Automatic Clearing House 自动票据交换所 _ XE;-weE  
automatic exchange rates accumulation system 自动化汇率累集系统 gaQ[3g  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 di7A/ B  
automatic teller machine [ATM] 自动柜员机 HHz;0V4w?  
autopay 自动转帐 ?4^} ;wDb2  
available assets 可用资产 L e*`r2  
available fiscal reserve 现存财政储备 :<L5sp  
available profit 可用利润 LU%#mY  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 "tqnx?pM  
average 平均;平均数;海损 ]k[x9,IU\y  
average basic salary 平均基本薪金 PPEq6}  
average consumer expenditure 平均消费开支;一般消费开支 a$d:_,\ "  
average cost 平均成本 o&~dGG4J  
average cost of land production 增辟土地平均成本 C1b*v&1{  
average daily turnover 平均每日成交额 z&O#v9.NE|  
average daily wage rate 平均每日工资率 4S tjj!ew  
average expenditure pattern 平均开支模式 kP@H G<~  
average growth rate 平均增长率 sa*g  
average net fixed assets 固定资产平均净值 yE#g5V&  
average of relatives 相对价格平均数 wh%xkXa[ur  
average price 平均价格 u$C\E<G^  
average propensity to consume 平均消费倾向;一般消费倾向 42&v % ;R  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Pb#P`L7OB  
average rate 平均率 I!P4(3skAB  
average revenue 平均收入;平均收益 d PsLZ"I  
average stock 平均库存;平均存货 (~JwLe@a  
average yearly rent 平均年租 \wYc1M@7V  
avoidance of double taxation 避免双重课税 vDsF-u1  
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 wPX*%0]  
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