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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: ]H4T80wm&  
A share A股;甲类股份 Vg0$5@  
abatement of tax 减税;减扣免税额 Sf2pU!5n^  
ABN AMRO Bank N.V. 荷兰银行 >(} I7  
above-the-line expenditure 线上项目支出;经常预算支出 v;q<h  
above-the-line receipt 线上项目收入;经常预算收入 8Q%rBl.  
ABSA Asia Limited 南非联合亚洲有限公司 J4-64t nZ  
absolute change 绝对数值变更 $~[k?D  
absolute expenditure 实际开支 Ie[8Iot?bn  
absolute guideline figure 绝对准则数字 tCJ+OU5/  
absolute interest 绝对权益 4\.1phe$a  
absolute order of discharge 绝对破产解除令 4nfpPN t  
absolute profit margin 绝对利润幅度 9bL`0L  
absolute value 实值;绝对值 /"Bm1  
absolutely vested interest 绝对既得权益 j}2,|9ne  
absorbed cost 已吸收成本;已分摊成本 $:#{Y;d  
absorption 吸收;分摊;合并 8%dE$smH  
absorption rate 吸收率;摊配率;分摊率 ){PL6|5x  
ACB Finance Limited 亚洲商业财务有限公司 BixKK$Lo  
acceptable form of reciprocity 合理的互惠条件 &3SQVOW ~T  
acceptable rate 适当利率;适当汇率 8e`'Ox_5a  
acceptance agreement 承兑协议 2&f] v`|M|  
acceptance for honour 参加承兑 l.#iMi(@p~  
acceptor 承兑人;接受人;受票人 *<PQp   
acceptor for honour 参加承兑人 $R'  
accident insurance 意外保险 Q!%4Iq%jr  
Accident Insurance Association of Hong Kong 香港意外保险公会 "t-u=aDl-.  
accident insurance scheme 意外保险计划 dQ5_=( 9  
accident year basis 意外年度基准 H>x(c|ZBp  
accommodation 通融;贷款 .KA){_jBp  
accommodation bill 通融票据;空头票据 #sn2Vmi  
accommodation party 汇票代发人 Jzg>Y?jN R  
account balance 帐户余额;帐户结余 SA| AS<  
account book 帐簿 RGw=!0V  
account collected in advance 预收款项 {c'2{`px 5  
account current book 往来帐簿 CMm:Vea  
account of after-acquired property 事后取得的财产报告 %V>Ss9;/8  
account of defaulter 拖欠帐目 NDJIaX:]  
account payable 应付帐款 iBq|]  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 PhHBmM GL  
account receivable 应收帐款 = h _>OA  
account receivable report 应收帐款报表 {R2gz]v4  
account statement 结单;帐单;会计财务报表 6/m|Sg.m  
account title 帐户名称;会计科目 (~R[K,G  
accountant's report 会计师报告 s)=fs#%  
Accountant's Report Rules 会计师报告规则 (8(7:aE $  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Hl,.6 >F?  
Accounting Arrangements 《会计安排》 H8V${&!ho  
accounting basis 会计基础 _%M5 T  
accounting by Official Receiver 破产管理署署长呈交的帐目 7fVlA"x  
Accounting Circular 《会计通告》 hP=^JH  
accounting class 会计类别 6^vMJ82U  
accounting date 记帐日期;会计结算日期 JF%eC}[d  
accounting for money 款项核算 I.[2-~yf  
Accounting Officer 会计主任 &i&k 4  
accounting period 会计报告期;会计期 QJL%J  
accounting policy 会计政策;会计方针 DS@ZE Q`F  
accounting practice 会计惯例 lG\6z"K  
accounting principle 会计准则 /AJ#ngXz  
accounting record 会计记录 /'V(F* g  
accounting report 会计报告 ,cbCt  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 HC4vet  
Accounting Society of China 中国会计学会 Svs!C+:le  
accounting statement 会计报表 @l7~Zn  
accounting system 会计制度;会计系统 mVg$z  
accounting transaction 会计事项;帐务交易 Hh_Yd)  
accounting treatment 会计处理 d-=RS]j;j  
accounting year 会计年度 8n.sg({g  
accretion 增值;添加 MeXzWLH  
accrual 应计项目;应累算数目 bbDl?m&bq  
accrual basis 应计制;权责发生制 GOT@  
accrual basis accounting 应计制会计;权责发生制会计 (v11;kdJB  
accrue 应累算;应计 WOW:$.VO^  
accrued benefit 应累算利益 r#ISIgJXG  
accrued charges 应计费用 p;[">["  
accrued cumulative preference share dividend 应累算的累积优先股股息 xWwQm'I2}  
accrued expenses 应累算费用 Hm>M}MF3  
accrued interest payable 应付利息;应计未付利息 Z /#&c  
accrued interest receivable 应收利息;应计未收利息 v99gI%TA'  
accrued right 累算权益 P}] xz Vy  
accruing profit 应累算的利润 HN/ %(y  
accumulated fiscal reserve 累积财政储备 d|^cKLu  
accumulated profit 累积利润;滚存溢利 uSeRn@  
accumulated reserve 累积储备 6qW/Td|g  
accumulation of surplus income 累积收益盈余 :L~{Q>o  
acquired assets 既得资产 pzX684  
acquisition 收购;购置;取得 OLThi[Yn  
acquisition cost 购置成本 |v,5s=} 7  
acquisition expenses 购置费用 O5:?nD  
acquisition of 100% interest 收购全部股权 5 pJ)OX  
acquisition of control 取得控制权 n"[VM=YGI  
acquisition of fixed assets 购置固定资产 *Nv!Kuk  
acquisition of shell “买壳” cs'ylGH  
acquisition price 收购价 Xz,-'  
act of God 天灾 S7{L-"D =y  
acting partner 执事合伙人 5_bIc=L1  
active market 买卖活跃的市场;交投畅旺的市场;旺市 svt%UE|_:$  
active partner 积极参与的合伙人 zG\g{cB  
active trading 交投活跃 (zW;&A  
actual circulation 实际流通 ^Z?X\t  
actual cost 实际成本 v9<7=D&x  
actual expenditure 实际开支;实际支出 8db J'  
actual income 实际入息;实际收入;实际收益 @8IY J{=  
actual market 现货市场 tY?_#rc  
actual price 现货价;实际价格 q|*}>=NX  
actual profit 实际利润 jwm2ZJW  
actual quotation 实盘;实际价位;实际报价 28 h3Ayw4  
actual year basis 按实际年度计算 XS$5TNI  
actuals 实货  U>0' K3_  
actuarial investigation 精算调查 80PlbUBb!  
actuarial principle 精算原则 9.<dS  
actuarial report 精算师报告 c$X0C&m  
Actuarial Society of Hong Kong 香港精算学会 BXNt@%  
actuarial valuation 精算师估值 >d.o1<  
actuary 精算师 ``%uq)G=D  
ad referendum agreement 暂定协议;有待覆核的协定 W<J".2D  
ad valorem duty 从价税;按值征税 aBo8?VV]8  
ad valorem duty system 从价税制 ]_cBd)3P}  
ad valorem fee 从价费 YeN /J.R  
ad valorem tariff 从价关税 ttEQgkd`  
additional allowance 额外免税额 Y^zL}@  
additional amount for unexpired risk 未过期风险的额外款额 G k'j<a  
additional assessable profit 补加应评税利润 <SiD m-=E  
additional assessment 补加评税 7@[3]c<=  
additional commitment 额外承担 bjgf8427I  
additional commitment vote 额外承担拨款 4nC`DJ;V  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 KfC8~{O-  
additional dependent parent allowance 供养父母额外免税额 xM ]IU <  
additional provision 额外拨款 4vri=P 2%  
additional stamp duty 附加印花税 .C]V==z`[4  
additional tax 补加税罚款;补加税款 ^P5+ _P  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 3j{VpacZY  
adjudged bankrupt 被裁定破产 ]1A"l!yf  
adjudicated bankrupt 裁定破产人 'b#`)w@/=  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 6`sOhVD  
adjudication of bankruptcy 裁定破产;宣告破产 K<@gU\-!  
adjudication of insolvency 裁定无力偿还债务 #St=%!  
adjusted actual 经调整的实数;调整后的实数 ;aZ$qgN*Y  
adjusted current assets 经调整的流动资产;调整后的流动资产 ,@+ 7(W  
adjusted figure 经调整的数字;调整后的数额 MQL1/>j;  
adjusted liabilities 经调整的负债;调整后的负债 ,2Y P D4  
adjusted loss 经调整的亏损;调整后的亏损 fz%I'+!  
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 E)eRi"a46  
adjusted profit 经调整的利润;调整后的利润 '4gi*8Y  
adjusted surplus 经调整的盈余额;调整后的盈余额 YkRv~bc1]  
adjusted value 经调整的价值;调整后的价值 ;]ojfR=?%  
adjustment 调整;修订;理算〔保险〕 "=cWcztiP  
adjustment centre 调剂中心 SU0K#:  
adjustment lag 调整过程的时间差距;调整时差 L nQm2uF  
adjustment mechanism 调整机制 B{fPj9Y0  
adjustment of loss 亏损调整 J(BtGGU'  
adjustment process 调整过程;调整程序 T[mo PD5  
adjustment range 调整幅度 !PN;XZ~{  
administered exchange rate 受管制汇率 *?/9lAm  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^i3~i?\,P  
administration expenses 行政费用 K".\QF,:  
administration fee 手续费;行政费 GF6c6TXF@  
administration in bankruptcy 破产管理 2?3D` `  
administration order 遗产管理令 ;^5d^-T  
administrator 管理人;遗产管理人 yNY *Fl!  
administrator of the estate 遗产管理人 GA19=gow  
admission of debt 债项承认书 bM]\mo>z<  
admission of proof 接纳债权证明 @(XX68  
advance 放贷款项;垫付款项;预支款项;预付款项  &Gp~)%  
advance account 暂支帐目;预付款帐户 x+j5vzhG)  
advance compensation 预付补偿金 W"9?D  
advance from shareholder 股东垫款 !V~`e9[rl  
advance pending reimbursement 预支以待日后付还 al/3$0#U  
advanced economy 先进经济体系 {}Y QB'}  
advancement 预付;预付财产 SHw%u~[hu  
advances warrant 垫款令 >>lT-w  
advancing 贷出 hg}Rh  
adverse balance 逆差 :e-&,K  
adverse exchange 逆汇 EleK*l  
advertisement addressed to shareholders 在报章刊登的致股东通告 <ex,@{n4  
advice for collection 托收通知书 1:-^*  
advice of drawing 提款通知书;汇票通知书 __U;fH{c  
advice of payment 付款通知 F$ kLft[:  
Advisory Committee [Securities and Futures Commission] TGnyN'P|  
谘询委员会〔证券及期货事务监察委员会〕 s>E u[ uA  
Advisory Committee on Diversification 经济多元化谘询委员会 M8Y\1#~  
affidavit 誓章;遗产申报誓章 =}S*]Me5  
affidavit of no receipt 述明无收款的誓章 B_FfXFQm<  
affiliate 联号;联营公司;附属公司 f =H,BQ  
affiliated company 附属公司;联号;联营公司 4:$?u}9[:[  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 :3qA7D}  
affordability 负担能力 %|(~k*s4  
African Development Bank [AfDB] 非洲开发银行 ]=A=VH&  
after-acquired property 事后取得的财产 28l",j)S  
after-hours dealing 市后交易 ^%X,Rml<e  
after-tax profit 税后盈利;税后利润;税后溢利 RX",Zt$q  
agency agreement 代理协议 \~H; Wt5  
agency expenses 代理机构的开支 3VJoH4E!6  
agency fee 代理费 \0%)eJ  
Agency Law 《代理法》 q7}$F]UM"  
agent 代理人;承销人 x)6yWr[ri%  
agent of company 公司代理人 te ?R(&  
agent's fee 代理人费;经纪费 @kR/=EfS  
aggregate 总计;总数;总体数字 V1R=`  
aggregate amount 总款额;总额 . e2qa  
aggregate assets and liabilities 总体资产与负债 ien >Ou  
aggregate at constant price 按固定价格计算的总体数字 @:$zReS2  
aggregate demand 总需求 |CME:;{T  
aggregate gross position 总持仓量 lf3:Z5*&>  
aggregate limit 总限额 @;>TmLs  
aggregate of salaries tax 合计薪俸税 uVoM2n?D%^  
aggregate performance 总体表现;总体业绩 5MJ`B: He+  
aggregate supply 总体供应 w7Nb+/,sg  
aggregate surplus 总盈余 .Z=D|&!  
aggregate total 整体总额 WeGT}  
aggregate value 总值;合计价值 MRvtuE|g  
aggregated basis 合计基准 E.v~<[g  
aggregated net chargeable income 合计应课税入息实额 Qh%(yL!  
aggregation 合并计算;合计;总和 }Sa2s&[<  
aggregation of incomes of husband and wife 夫妇入息合并计算 #pJ^w>YNy  
aggregation of property 财产的总和 J-g#zs  
agio 差价;贴水 EUdu"'=4a  
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》 7+aTrE{  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment "rz|sbj  
《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》 y}jX/Ln  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Ba/Z<1)  
《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》 H27J kZ&  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment x;NCW  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ?'H);ou-p  
agreement for a settlement 授产协议  /kGRN @  
agreement for assignment 转让协议 pyK|zvr-r  
agreement for sale 售卖协议;买卖协议 ua(y! Im  
agreement for sale and purchase 买卖协议 &_ er_V~  
agreement for the payment of interest 支付利息协议 *JXiOs  
agreement for the repayment of money 还款协议 jyF0asb  
agreement of reinsurance 再保险协议 (;=:QjaoZ  
Agricultural Bank of China 中国农业银行 X&._<2  
air passenger departure tax 飞机乘客离境税 LP bZ.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 (j-[m\wF  
airport tax 机场税 {t: ZMUV  
alcohol duty 酒精税 C)> ])'S  
alienation 让与;让渡;转让 gBRhO^Sz  
alimony 生活费;赡养费 )f4D2c&VE  
All Ordinaries Index [AOI] 所有普通股指数 {N+N4*  
all risks 全险;综合险 Vm]ltiTVk  
All Sales Record for Stock Market 《股票市场成交报告》 P>%\pCJ])  
Allied Capital Resources Limited 新联财务有限公司 S5ka;g  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Xz5 aTJ&  
allocation letter 拨款信件 gP.Q_/V  
allocation of fund 分配款项;预留款项 uV<I!jyI  
allocation of profit 利润分配;溢利分配 2U,O e9  
allocation warrant 拨款令 G.K3'^_  
allotment 分配;配股 <Gzy*1 Q&  
allotment notice 股份配售通知;配股通知 m`UNdFS  
allotment of shares 股份分配 @L|X('i  
allowable 可获宽免;免税的 k))*Sg  
allowable business loss 可扣除的营业亏损 'j=7'aX>K  
allowable expenses 可扣税的支出 TDg#O!DUF  
allowance 免税额;津贴;备抵;准备金 JDVMq=ui  
allowance for debts 债项的免税额 "H>L!v  
allowance for depreciation by wear and tear 耗损折旧免税额 ;J pdnV  
allowance for funeral expenses 殡殓费的免税额 UD [S>{  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 mg)lr&-b  
allowance for repairs and outgoings 修葺及支出方面的免税额 +F ~;Q$T  
allowance to debtor 给债务人的津贴 .:,RoK1  
alteration of capital 资本更改 lpkg( J#&  
alternate trustee 候补受托人 0j%@P[zQ  
amalgamation 合并 ZjLzS]\a  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 sqHv rI  
ambit of charges 征税范围;收费范围 =tl[?6  
amended valuation 经修订的估值 s}A)sBsaP3  
American Commodities Exchange 美国商品交易所 ((rk)Q+;v  
American Express Bank Limited 美国运通银行 /=4P< &J  
American Stock Exchange 美国证券交易所 +v%V1lf^~  
amortization 摊销 l|-1H76  
amount due from banks 存放银行同业的款项 ?}%Gr,tj2  
amount due from banks abroad 存放海外银行同业的款项 DG1  >T  
amount due from holding companies 控股公司欠款 Xg.'<.!g0  
amount due from local banks 存放本港银行同业的款项 =flgKRKk.r  
amount due to banks 银行同业的存款 ~,yHE3B\G  
amount due to banks abroad 海外银行同业的存款 jzc/Olb  
amount due to holding companies 控股公司存款 H n+1I  
amount due to local banks 本港银行同业的存款 ByeyUw  
amount due to outport banks 外埠银行同业的存款 YMP:T?vMVh  
amount for note issue 发行纸币的款额 ^a|$z$spf  
amount of bond 担保契据的款额 %>'2E!%  
amount of consideration 代价款额 /h%<e  
amount of contribution 供款数额 u4B,|_MK  
amount of indebtedness 负债款额 *!UY;InanX  
amount of principal of the loan 贷款本金额 >x)YdgJ*  
amount of rates chargeable 应征差饷数额 WMBntB   
amount of share capital 股本额 <Fb3\T L  
amount of sums assured 承保款额 70&v`"  
amount of variation 变动幅度 13Ga #  
amount of vote 拨款数额 eN{[T PPCq  
amount payable 应付款额 yyh L]Uq"=  
amount receivable 应收款额 8%JxXtWW`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (5{|']G  
analysis 分析 o#E 3{zM  
ancillary risk 附属风险 mnL \c'  
annual account 周年帐目;周年帐目报表;年度决算;年结 1Nx.aji  
annual accounting date 年结日期 vTjgW?9  
annual allowance 每年免税额;年积金;年度津贴;年津 R|H9AM ~E  
annual balance 年度余额 <5/r  
annual disposable income 每年可动用收入 h{.KPK\  
annual estimates 周年预算 2}]6~i  
annual fee 年费 AY:3o3M  
annual general meeting 周年大会 +O3zeL  
annual growth rate 年增率;每年增长率 =25q Y"Mf  
annual long-term supplement 长期个案每年补助金 ?RvXO'ml  
annual pensionable emolument 可供计算退休金的年薪 VE^NSk Oa&  
annual report 年报 _:0<]<x?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 C1P{4 U  
annual return 周年报表;周年申报表;每年报税表格 7P9n. [  
Annual Return Rules 《周年报表规则》 1Nw&Z0MI  
annual review of consumer prices 每年消费物价回顾 I"@X~Y7}  
annual roll-forward basis 逐年延展方式 bv0B  
annual salary 年薪 -@i)2J_WP  
annual statement 年度报表;年度决算表 6BVV2j)zl:  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 .%`|vGF  
annuitant 年金受益人 )7=B]{B_  
annuity 年金 P]T(I/\g  
annuity contract 年金合约 X`]-) (U X  
annuity on human life 人寿年金 G ;V@oT  
antecedent debt 先前的债项 BDxrSq,H  
ante-dated cheque 倒填日期支票 2F^ %d9`  
anticipated expenditure 预期开支 ;6t>!2I>C  
anticipated net profit 预期纯利 PC/fb-J  
anticipated revenue 预期收入 KgVit+4u/  
anti-inflation measure 反通货膨胀措施 " e g`3v  
anti-inflationary stance 反通货膨胀立场 %@$h?HP  
apparent deficit 表面赤字 q#v.-013r  
apparent financial solvency 表面偿债能力 QRdNi 1&M  
apparent partner 表面合伙人 'T7JXV5  
application for personal assessment 个人入息课税申请书 RGhl` ;  
application of fund 资金应用 o^4qY  
application to release as liquidator and to destruct the books of accounts and documents <1&kCfE&  
申请免除清盘人职务及毁灭帐簿与文件 ~X5yHf3  
appointed actuary 委任精算师 +,7dj:0S  
appointed auditor 委任核数师;委任审计师 c a_N76o!  
appointed trustee 委任的受托人 m{!BSl  
appointer 委任人 -'JTVfm.  
apportioned pro rata 按比例分摊 ;|w &n  
apportionment 分配;分摊 z=!$3E ecr  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C!XI0d  
apportionment formula 分摊方程式 rfYu8-  
apportionment of estate duty 遗产税的分摊 c }ivYH?`w  
appraisal 估价;评估 MjE.pb  
appreciable growth 可观增长 B P"PUl:  
appreciable impact 显着影响 ^j';4'  
appreciable increase 可观增长 l7aGo1TcIh  
appreciation 增值;升值 Xn"n5 =M  
appreciation against other currencies 相对其他货币升值 m0]LY-t  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 FR0zK=\  
appreciation tax 增值税 aRq7x~j )\  
appropriation 拨款;拨用;拨付 8_>\A= E  
appropriation account 拨款帐目 :84ja>`c  
Appropriation Bill 拨款法案 Y+iC/pd  
appropriation-in-aid system 补助拨款办法 G#5Cyu<r!  
approved assets 核准资产 @iUzRsl  
approved basket stock 认可一篮子证券 3`TC*  
approved budget 核准预算 vQ+}rHf`[  
approved charitable donation 认可慈善捐款 3k;U#H  
approved charitable institution 认可慈善机构  vi4 1`  
approved currency 核准货币;认可货币 )&+_T+\  
approved estimates 核准预算 vPmP<c)cb  
approved estimates of expenditure 核准开支预算 h@Ea$1'e,  
approved overseas insurer 核准海外保险人 dVVeH\o  
approved overseas trust company 核准海外信托公司 b-]E -$Uz  
approved pooled investment fund 核准汇集投资基金 % %c0UaV  
approved provident fund scheme 认可公积金计划 kBIF[.v(\  
approved provision 核准拨款 0o At=S  
approved redeemable share 核准可赎回股份 fj0+a0h  
approved regional stock 认可地区性证券 i0-!!  
approved retirement scheme 认可退休金计划 j6Jz  
approved subordinated loan 核准附属贷款 rRcfZZ~` M  
arbitrage 套戥;套汇;套利 y;0.P?Il"  
arbitrageur 套戥者;套汇者 '`"LX!"ZO  
arbitrary amount 临时款项 -_uL;9r  
arrangement 措施;安排;协定 2-llT  
arrears 欠款 =d~]*[8  
arrears of pay 欠付薪酬 VT3Zo%Xx  
arrears of revenue 逾期未收税款;逾期未收的帐项 Sx;zvc  
articles of association 组织章程;组织细则;组织章程细则 c/;t.+g  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 }Bc'(2A;,  
ascertainment of profit 确定利润 ?#}=!$p  
"Asia Clear" “亚洲结算系统” :m8ED[9b  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ||`w MWq  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ><LIOFqsS  
Asian Development Fund [ADF] 亚洲发展基金 H!F'I)1  
Asian dollar bond 亚洲美元债券 )FWF T:P~  
Asian dollar market 亚洲美元市场 dadOjl)S)  
Asian dollar rate 亚洲美元利率 aU^>kRGc  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 n ^n' lgUT  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ZhxMA*fL  
asked price 沽盘;喊价;索价;卖方报价 +D?d)lK  
assessable income 应评税入息 :N8D1e-a  
assessable loss 应评税亏损 <kLY1 EILM  
assessable profit 应评税利润 ejgg.G ^  
assessable value 应评税值 Z;%  
assessed profit 估定利润 IL.Jx:(0  
assessed value 经评估价值 m6 hA,li  
assessment 评税;评定;估价;评税单 >-X& /i  
assessment number 评税编号;估价编号 ?jqZeO#W7  
assessment of additional tax 补加税评税 =#BeAsFfO  
assessment of performance 业绩评估;实绩评价 rO]C`bg  
Assessor 评税主任 1Dt"Rcn"4  
asset price bubbles 资产价格泡沫 X&wK<  
asset-backed securities 具资产保证的证券 4bAgbx-^  
assets accretion 资产增值 f@LUp^Z/v  
assets and liabilities 资产与负债 wB9IP{Pf  
assets betterment statement 资产递增表;资产改进表 L%B+V;<h3  
assets lending 实物放款;有抵押贷款 =v:_N.Fh-c  
assets of the company passing on the death 死者去世时转移的公司资产 07(E/A]  
assets pledged as security for liabilities 用作负债抵押的资产 ++&F5'?g  
assets portfolio 资产投资组合 $)n{}8^  
assets price 资产价格 Maa5a  
assets quality 资产质素 ~;+i[Z&e  
assets realization 资产变现 H5&>Eny  
assets refinancing arrangement 资产再集资安排 "3\RJ?eW:S  
assets securitization 资产证券化 7e8hnTzl8<  
assets situated outside Hong Kong 在香港以外地方的资产 P? 9CBhN  
assets stripping 削减资产;拆卖资产 EHzZ9zH\  
assets value 资产值 '/sc `(`:0  
assignee 承让人 m9L+|r  
assignment 转让;转让书;转让契 H ~ks"D1  
assignment of interest 权益转让 M<ad>M  
assignment of letters patent and trade mark 专利证书及商标转让 Ku&(+e  
assignment of property 物业转让;物业转让书 e3S6+H),I  
assignment right 转让权 ++ dV5  
assignor 转让人 5@0c@Q  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 uFok'3!g7%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 2~ 'Q#(  
associate member 附属会员 #m$H'O[WG\  
associated body corporate 相联法人团体 xje{ kx#  
associated company 相联公司;联属公司 yLDHJ}R  
associated corporation 相联法团 ,7j`5iq[m  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] c U{LyZp  
公认会计师公会〔英国〕 +Og O<P  
Association of Futures Exchange Brokers 香港期货经纪协会 20fCWVw}?}  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 fLD9RZ8_  
association of underwriters 承保人组织 _eO]awsA  
assumption of control 接管 [w{ZP4d>  
assurance 担保;保险;转易;转易书 k&~vVx  
assurance of interest 权益的转易 s &.Z;X  
at 19XX price 按一九XX年价格计算 il#rdJ1@t  
at a discount 按赔价计算;按贴水价格计算;打折扣 e<p$Op  
at a premium 按溢价计算;按升水价格计算 ?0?'  
at call 通知付款;按通知 PN.6BJvu  
at constant market price 按固定市价计算 kBONP^xI  
at constant price 按固定价格计算 A%GJ|h,i  
at cost 按成本计算 IcQ?^9%{  
at current market price 按当时市价计算;按现时市价计算 Z(<ul<?r  
at current price 按当时价格计算;按现时价格计算 x _2]G'  
at factor cost 按要素成本计算;按生产要素成本计算 ze 4/XR  
at money-of-the-day price 按付款当日价格计算 ?BLOc;I&a  
at or better 按指定或较佳价位〔买卖指令〕 26Yg?:kP  
at par 按面值计算;平价 AoR`/tr,  
at sight 见票即付 TuF:m"4  
at the close 按收市盘 B "qG-ci  
at the opening 按开市盘 5=?&q 'i  
attestation 见证;见证条款 ?DRC! 9o^  
at-the-money option 平价期权 Ee|@l3)  
attorney 受权人;受托代表人 yq<YGNy!  
attornment 新拥有人承认书 QqwX Fk  
attributable profit 可归属利润 !3b%Q</M H  
attributable share value 可归属股份价值 lp9<j1Wl  
Auckland Stock Exchange 奥克兰证券交易所 5G!X4%a  
auction 拍卖 ;=7z!:)  
auctioneer 拍卖商 r[,KE.^6~#  
audit 审计;核数 @"~\[z5  
Audit Commission 审计署 G` 8j ^H,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] r]E$uq bR  
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〕 HAiUFO/R  
audit review 帐目审查 TtvS|09p;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 E$1^}RGT)  
audited account 审计帐目;经审计的帐目 9:Y:Vx  
audited annual account 经审计的周年帐目 jqLyX  
audited balance sheet 经审计的资产负债表 b9Y pUm7#  
auditor 核数师;核数主任;审计师 +p[~hM6?  
auditor's certificate 核数师证明书;审计师证明书 gO/(/e>P  
auditor's report 核数师报告;审计师报告 eyE&<:F#J  
Aussie bond 澳元债券 uVk8KMYU  
austerity budget 紧缩预算 \ bhok   
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 YL. z|{\e  
Australia All Ordinaries Index 澳洲所有普通股票指数 "/ "qg  
Australian Dollar [AUD] 澳元 ~H$XSNPi  
Australian Options Market 澳大利亚期权市场 %*gO<U4L]  
Australian Securities Commission 澳洲证券事务监察委员会 kzmt'/L8  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 i f"v4PHq  
Australian Stock Exchange 澳大利亚证券交易所 ]lo1Kw  
Austrian Schilling [ATS] 奥地利先令 m3WV<Cbz  
authentication 认证;鉴证 L,ra=SVF  
authority to purchase 委托购买证;委购书 U\ L"\N7  
authorization 认可;核准;授权;授权书 *Q>:|F[vM  
authorization by direction 指示授权 jgstx3  
authorization by instruction 指令授权 k|_2aQ02  
authorization by warrant 令状授权 "4`%NA  
authorization of unit trust 单位信托的认可 <oO,CXF  
authorized agent 指定代理人 ,,J3 h  
authorized capital 法定资本 WAa?$"U2  
authorized clerk 出市员 Cb6MD  
authorized dealer 认可交易商 Gw./qu-W  
authorized financial institution 认可财务机构 \1!k)PZdTW  
authorized fund 认可基金 ;1dz?'%V  
authorized fund house 获授权的基金公司;认可基金公司 /'1y`j<  
authorized institution 认可机构 v<SEGv-  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 IBqY$K+l  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 /OP*ARoC21  
authorized insurer 获授权保险人;获认可承保人 VMWg:=~$  
authorized investment 特准投资项目 }"-r;i  
authorized person 获授权人 |rvrSab)  
authorized representative 获授权代表 c|R/,/  
authorized share capital 法定股本 jQb D2x6(  
automated quotation system 自动报价系统 9PJDT]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Z C93C7lJ  
自动交易系统〔香港期货交易所有限公司〕 cOb%SC[A{  
automatic adjustment mechanism 自动调整机制 mQs$7t[>t  
automatic adjustment system 自动调整系统 [z~Nw#  
Automatic Clearing House 自动票据交换所 K[[k,W]qb  
automatic exchange rates accumulation system 自动化汇率累集系统 .ndQ(B  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 LC{hoq\  
automatic teller machine [ATM] 自动柜员机 ]'Yw#YB  
autopay 自动转帐 2X*<Fma3C  
available assets 可用资产 X{ =[q|P  
available fiscal reserve 现存财政储备 Ic}ofBK  
available profit 可用利润  ~Hs{(7   
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 dO[4}FZ$  
average 平均;平均数;海损 gp)ds^  
average basic salary 平均基本薪金 `VsGa  
average consumer expenditure 平均消费开支;一般消费开支 Lm|X5RVq  
average cost 平均成本 l:eNu}{&  
average cost of land production 增辟土地平均成本 C6w{"[Wv=X  
average daily turnover 平均每日成交额 f 99PwE(=  
average daily wage rate 平均每日工资率 <<6w9wNon  
average expenditure pattern 平均开支模式 m3!M L>nLt  
average growth rate 平均增长率 GU3/s&9  
average net fixed assets 固定资产平均净值 bY~v0kg  
average of relatives 相对价格平均数 "o 3"1s>d{  
average price 平均价格 .LhmYbQ2WE  
average propensity to consume 平均消费倾向;一般消费倾向 CiI: uU  
average propensity to save 平均储蓄倾向;一般储蓄倾向 [MS.5+1Y  
average rate 平均率 2-0cB$W+  
average revenue 平均收入;平均收益 )^H9C"7T  
average stock 平均库存;平均存货 Aa>gN  
average yearly rent 平均年租 S=p u  
avoidance of double taxation 避免双重课税 7Ca\ (82  
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 kA!(}wRL  
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