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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: 3GMRH;/w  
A share A股;甲类股份 a<AT;Tc  
abatement of tax 减税;减扣免税额 EPx_xX  
ABN AMRO Bank N.V. 荷兰银行 9+'QH  
above-the-line expenditure 线上项目支出;经常预算支出  t~mbe  
above-the-line receipt 线上项目收入;经常预算收入 L,!3  
ABSA Asia Limited 南非联合亚洲有限公司 Jpi\n- d!  
absolute change 绝对数值变更 "[ f"h  
absolute expenditure 实际开支 fq^D<c{3  
absolute guideline figure 绝对准则数字 CXC,@T  
absolute interest 绝对权益 QcZ*dI7]:  
absolute order of discharge 绝对破产解除令 l| 1O9I0Gd  
absolute profit margin 绝对利润幅度 #"tHT<8u  
absolute value 实值;绝对值 JNY;;9o  
absolutely vested interest 绝对既得权益 lPcp 17U  
absorbed cost 已吸收成本;已分摊成本 [x}]sT`#a  
absorption 吸收;分摊;合并 34Q;& z\e  
absorption rate 吸收率;摊配率;分摊率 5AmY rXZ  
ACB Finance Limited 亚洲商业财务有限公司 `[T|Ck5  
acceptable form of reciprocity 合理的互惠条件 N}ur0 'J0  
acceptable rate 适当利率;适当汇率 ! Jh/M^  
acceptance agreement 承兑协议 k-;%/:Om  
acceptance for honour 参加承兑 qJq49}2  
acceptor 承兑人;接受人;受票人 63hOK  
acceptor for honour 参加承兑人 5nq0#0O c  
accident insurance 意外保险 AvW2)+6G  
Accident Insurance Association of Hong Kong 香港意外保险公会 G2#={g{  
accident insurance scheme 意外保险计划 /_Z--s> j  
accident year basis 意外年度基准 HsA4NRF'7  
accommodation 通融;贷款 u\~dsD2)q  
accommodation bill 通融票据;空头票据 r;3{%S._  
accommodation party 汇票代发人 PnB%vS  
account balance 帐户余额;帐户结余 i <KWFF#  
account book 帐簿 XXuIWIhm  
account collected in advance 预收款项 sT| $@$bN  
account current book 往来帐簿 {XC1B  
account of after-acquired property 事后取得的财产报告 3GEI)!  
account of defaulter 拖欠帐目 {d`e9^Z:  
account payable 应付帐款 S+c)  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ~udi=J |  
account receivable 应收帐款 b"U{@  
account receivable report 应收帐款报表 ')pXQ  
account statement 结单;帐单;会计财务报表 unE h  
account title 帐户名称;会计科目 i:ar{ q  
accountant's report 会计师报告 , sEu[m  
Accountant's Report Rules 会计师报告规则 XA8{N  
accounting and auditing procedure 会计与审计程序;会计与核数程序 X+l &MD  
Accounting Arrangements 《会计安排》 sGx"j a +  
accounting basis 会计基础 xyGk\= S  
accounting by Official Receiver 破产管理署署长呈交的帐目 6nxX~k  
Accounting Circular 《会计通告》 F,2)Udim  
accounting class 会计类别 C'bW3la  
accounting date 记帐日期;会计结算日期 YGp8./ma<I  
accounting for money 款项核算 {J`Zl1_q  
Accounting Officer 会计主任 wwnl_9a  
accounting period 会计报告期;会计期 [kf$8 2  
accounting policy 会计政策;会计方针 F@e9Dz|  
accounting practice 会计惯例 $[zy|Y(  
accounting principle 会计准则 bzFwQi}>  
accounting record 会计记录 O*MC"%T  
accounting report 会计报告 }UwDHq=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @4h{#  
Accounting Society of China 中国会计学会 _M n7zt1^  
accounting statement 会计报表 9}e`_z  
accounting system 会计制度;会计系统 w7Do#Cv  
accounting transaction 会计事项;帐务交易 =rBNEd  
accounting treatment 会计处理 ByR%2_6&  
accounting year 会计年度 v-`RX;8  
accretion 增值;添加 Ns.b8Y  
accrual 应计项目;应累算数目 L"Y_:l3"7  
accrual basis 应计制;权责发生制 B j!{JcM-^  
accrual basis accounting 应计制会计;权责发生制会计 QdaYP  
accrue 应累算;应计 m`(5B  
accrued benefit 应累算利益 Zy0u@``  
accrued charges 应计费用 '~?\NeO=  
accrued cumulative preference share dividend 应累算的累积优先股股息 K07b#`NF6  
accrued expenses 应累算费用 ><o dBM-  
accrued interest payable 应付利息;应计未付利息 98u$5=Z' /  
accrued interest receivable 应收利息;应计未收利息 3nVdws  
accrued right 累算权益 Sp+ zP-3  
accruing profit 应累算的利润 Gv,_;?7lD  
accumulated fiscal reserve 累积财政储备 n6T@A;_g  
accumulated profit 累积利润;滚存溢利 ~m~<xtoc  
accumulated reserve 累积储备 9!hiCqA&  
accumulation of surplus income 累积收益盈余 DyiyH%SSD  
acquired assets 既得资产 ^6=y4t=%F  
acquisition 收购;购置;取得 AH$D./a  
acquisition cost 购置成本 _97A9wHj  
acquisition expenses 购置费用 $bQ[H[4l  
acquisition of 100% interest 收购全部股权 3D3/\E#'o  
acquisition of control 取得控制权 Y#3<w  
acquisition of fixed assets 购置固定资产 <Wgp$qt;  
acquisition of shell “买壳” Bny3j~*U  
acquisition price 收购价 *g =ey?1S  
act of God 天灾 Ba$&4?8  
acting partner 执事合伙人 0zD[mt  
active market 买卖活跃的市场;交投畅旺的市场;旺市 )H&rr(  
active partner 积极参与的合伙人 Q/EHvb]  
active trading 交投活跃  b,] QfC  
actual circulation 实际流通 <=;#I_E#E  
actual cost 实际成本 (=n{LMa  
actual expenditure 实际开支;实际支出 m22FOjk\  
actual income 实际入息;实际收入;实际收益 &S/@i|_  
actual market 现货市场 I^h^QeBis  
actual price 现货价;实际价格 ,tt]C~\u  
actual profit 实际利润 s+{)K  
actual quotation 实盘;实际价位;实际报价 `w@8i[2J  
actual year basis 按实际年度计算 4\qnCf3  
actuals 实货 X 4\  
actuarial investigation 精算调查 [=dK%7v  
actuarial principle 精算原则 *3;H6   
actuarial report 精算师报告 6CoDn(+z  
Actuarial Society of Hong Kong 香港精算学会 /"w%?Ea  
actuarial valuation 精算师估值 0[(TrIpXl  
actuary 精算师 @edx]H1~^  
ad referendum agreement 暂定协议;有待覆核的协定 EqW/Wxv7b  
ad valorem duty 从价税;按值征税 xY] Y  
ad valorem duty system 从价税制 `acX1YWh5  
ad valorem fee 从价费 ~I'1\1  
ad valorem tariff 从价关税 < {1'cx  
additional allowance 额外免税额 9F[k;Uw  
additional amount for unexpired risk 未过期风险的额外款额 ^Ec);Z  
additional assessable profit 补加应评税利润 bb@@QzR  
additional assessment 补加评税 [I*zZ`  
additional commitment 额外承担 ifyWhS++  
additional commitment vote 额外承担拨款 HE>6A|rgDr  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~4e4G yx c  
additional dependent parent allowance 供养父母额外免税额 {G _ :#cep  
additional provision 额外拨款 m0*bz5  
additional stamp duty 附加印花税 wjLtLtK?  
additional tax 补加税罚款;补加税款 Tw^b!74gq  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 IGKF&s*;{[  
adjudged bankrupt 被裁定破产 /G}TPXA  
adjudicated bankrupt 裁定破产人 RM/q\100  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 AUZ^XiK  
adjudication of bankruptcy 裁定破产;宣告破产 ~.-o*  
adjudication of insolvency 裁定无力偿还债务 @)"= b!q=  
adjusted actual 经调整的实数;调整后的实数 vwA d6Tm  
adjusted current assets 经调整的流动资产;调整后的流动资产 TGUlJLT  
adjusted figure 经调整的数字;调整后的数额 S6~&g|T,  
adjusted liabilities 经调整的负债;调整后的负债 CKoRq|QG_  
adjusted loss 经调整的亏损;调整后的亏损 L[M`LZpJo  
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  R d|#-7  
adjusted profit 经调整的利润;调整后的利润 KmUH([#  
adjusted surplus 经调整的盈余额;调整后的盈余额 2y"]rUS`  
adjusted value 经调整的价值;调整后的价值 ;8!L*uMI  
adjustment 调整;修订;理算〔保险〕 (yh zjN~  
adjustment centre 调剂中心 g9N_s,3jC  
adjustment lag 调整过程的时间差距;调整时差 -M{.KqyW  
adjustment mechanism 调整机制 mU d['Z  
adjustment of loss 亏损调整 ?]1_ 2\M  
adjustment process 调整过程;调整程序 (e,5 b  
adjustment range 调整幅度 <d&9`e1Hc  
administered exchange rate 受管制汇率 E'_3U5U  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ?<mxv"  
administration expenses 行政费用 }q-*Ls~  
administration fee 手续费;行政费 =8Bq2.nlR  
administration in bankruptcy 破产管理 gaBVD*>  
administration order 遗产管理令 .(D,CGtYb  
administrator 管理人;遗产管理人 S3cV^CzNg  
administrator of the estate 遗产管理人 HN7C+e4U~  
admission of debt 债项承认书 X:3W9`s )*  
admission of proof 接纳债权证明 =\[}@Kh  
advance 放贷款项;垫付款项;预支款项;预付款项 -SF *DZ  
advance account 暂支帐目;预付款帐户 ~57.0?IK  
advance compensation 预付补偿金 l)1FCDV  
advance from shareholder 股东垫款 #* KmPc+  
advance pending reimbursement 预支以待日后付还 Ze?(N~  
advanced economy 先进经济体系 9^D5Sl$g  
advancement 预付;预付财产 Wzm!:U2R*  
advances warrant 垫款令 ?+^vU5b1u  
advancing 贷出 ^)\z  
adverse balance 逆差 S.i CkX  
adverse exchange 逆汇 *Fb|iR  
advertisement addressed to shareholders 在报章刊登的致股东通告 @nPXu2c?u7  
advice for collection 托收通知书 eaNMcC1  
advice of drawing 提款通知书;汇票通知书 R]Iv?)Y  
advice of payment 付款通知 $0(~ID  
Advisory Committee [Securities and Futures Commission] .=I:cniw\r  
谘询委员会〔证券及期货事务监察委员会〕 T~&9/%$F  
Advisory Committee on Diversification 经济多元化谘询委员会 SuorCp]  
affidavit 誓章;遗产申报誓章 ;|a,1#x  
affidavit of no receipt 述明无收款的誓章 `Z)]mH\X  
affiliate 联号;联营公司;附属公司 ,lsoxl  
affiliated company 附属公司;联号;联营公司 /*$B  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 N^Bjw?3  
affordability 负担能力 [pAW':  
African Development Bank [AfDB] 非洲开发银行  ,m"0Bu2  
after-acquired property 事后取得的财产 e#R'_}\yj  
after-hours dealing 市后交易 ]ULE>a  
after-tax profit 税后盈利;税后利润;税后溢利 T/9`VB%N  
agency agreement 代理协议 &O&;v|!9  
agency expenses 代理机构的开支 G; onJ>  
agency fee 代理费 G\\0N^v  
Agency Law 《代理法》 /E%r@Rui3$  
agent 代理人;承销人 Uu}a! V  
agent of company 公司代理人 cq?&edjP  
agent's fee 代理人费;经纪费 p  K=  
aggregate 总计;总数;总体数字 zJxO\  
aggregate amount 总款额;总额 &@&0n)VTd  
aggregate assets and liabilities 总体资产与负债 T^b62j'b5_  
aggregate at constant price 按固定价格计算的总体数字 PF6w'T 5  
aggregate demand 总需求 7BNu.5*y  
aggregate gross position 总持仓量 Vm_<eyI2  
aggregate limit 总限额 ` D9sEt_/  
aggregate of salaries tax 合计薪俸税 n"Gow/-;  
aggregate performance 总体表现;总体业绩 q8Z,XfF^S  
aggregate supply 总体供应 ..Dr?#Cr  
aggregate surplus 总盈余 &I=27!S  
aggregate total 整体总额 v"Z`#Bi  
aggregate value 总值;合计价值 QOfqW@g  
aggregated basis 合计基准 f\/'Fy0  
aggregated net chargeable income 合计应课税入息实额 K4.GAGd  
aggregation 合并计算;合计;总和 5:T)hoF@  
aggregation of incomes of husband and wife 夫妇入息合并计算 MhaoD5*9  
aggregation of property 财产的总和 c;M&;'#x  
agio 差价;贴水 Pl9Ky(Q`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》 "3\C;B6I  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $VgazUH% =  
《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》 4Iq-4IG(  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ytsPk2@WR  
《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》 SniKC qmC]  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 0Qa kFt  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 =xf7lN'  
agreement for a settlement 授产协议 i!tF{'*%#  
agreement for assignment 转让协议 $h)VKW^\  
agreement for sale 售卖协议;买卖协议 I7Uj<a=(q  
agreement for sale and purchase 买卖协议 K]bw1K K  
agreement for the payment of interest 支付利息协议 S2!$  
agreement for the repayment of money 还款协议 0r|mg::'  
agreement of reinsurance 再保险协议 Da@H^  
Agricultural Bank of China 中国农业银行 "&Y5Nh  
air passenger departure tax 飞机乘客离境税 :t'*fHi~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 4ne95_i  
airport tax 机场税 l&2}/A  
alcohol duty 酒精税  n}f*>Mn  
alienation 让与;让渡;转让 mqIcc'6f  
alimony 生活费;赡养费 q ad`muAd  
All Ordinaries Index [AOI] 所有普通股指数 ruf*-&Kr7  
all risks 全险;综合险 3%J7_e'  
All Sales Record for Stock Market 《股票市场成交报告》 DX H"`1[-  
Allied Capital Resources Limited 新联财务有限公司 #&oL iz=hZ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 -weCdTY`X  
allocation letter 拨款信件 pT=YV k  
allocation of fund 分配款项;预留款项 )]W|i9  
allocation of profit 利润分配;溢利分配 VvS  ^f  
allocation warrant 拨款令 .&Q'aOg  
allotment 分配;配股 L FncY(b  
allotment notice 股份配售通知;配股通知 q|r/%[[!o  
allotment of shares 股份分配 Fh3>y2 `/  
allowable 可获宽免;免税的 D{Rk9MKkE  
allowable business loss 可扣除的营业亏损 >&`S$1 o  
allowable expenses 可扣税的支出 m:sT)  
allowance 免税额;津贴;备抵;准备金 p2\mPFxEP  
allowance for debts 债项的免税额 uPvE;E_  
allowance for depreciation by wear and tear 耗损折旧免税额 -$Ad#Eu]M  
allowance for funeral expenses 殡殓费的免税额 }ag -J."5M  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 "j]85  
allowance for repairs and outgoings 修葺及支出方面的免税额 QE b ^'y  
allowance to debtor 给债务人的津贴 O0i)Iu(J7;  
alteration of capital 资本更改 FFvF4]|L  
alternate trustee 候补受托人 QL{^  
amalgamation 合并 BB)( #yoi  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |Qa[N(  
ambit of charges 征税范围;收费范围 <q dM  
amended valuation 经修订的估值 {dk%j~w8  
American Commodities Exchange 美国商品交易所 $Qc`4x;N  
American Express Bank Limited 美国运通银行  q\xT  
American Stock Exchange 美国证券交易所 [og_0;  
amortization 摊销 p^yuz (  
amount due from banks 存放银行同业的款项 "j<l=l!  
amount due from banks abroad 存放海外银行同业的款项 );~JyoDo  
amount due from holding companies 控股公司欠款 gTby%6- \|  
amount due from local banks 存放本港银行同业的款项 S.Z2gFE&tu  
amount due to banks 银行同业的存款 wQnW2)9!  
amount due to banks abroad 海外银行同业的存款 LKx<hl$O  
amount due to holding companies 控股公司存款 SD=kpf;  
amount due to local banks 本港银行同业的存款 "'8^OZR  
amount due to outport banks 外埠银行同业的存款 o/6 'g)r*  
amount for note issue 发行纸币的款额 hh$V[/iK  
amount of bond 担保契据的款额 M|l`2Hpe  
amount of consideration 代价款额 >0kZ-M5  
amount of contribution 供款数额 q7!$-  
amount of indebtedness 负债款额 Oosr`e@S  
amount of principal of the loan 贷款本金额 k|-P&g  
amount of rates chargeable 应征差饷数额 : K#z~#n  
amount of share capital 股本额 C'a%piX  
amount of sums assured 承保款额 ,o\-'   
amount of variation 变动幅度 At?]FjL6S  
amount of vote 拨款数额 <Y9 L3O`[  
amount payable 应付款额 <$8`]e?I  
amount receivable 应收款额 b_p/ 1W:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 yN4K^#  
analysis 分析 7"iUyZ(  
ancillary risk 附属风险 Oapv`Z\i~  
annual account 周年帐目;周年帐目报表;年度决算;年结 GIyb0XjTw  
annual accounting date 年结日期 "B^c  
annual allowance 每年免税额;年积金;年度津贴;年津 SBNeN]  
annual balance 年度余额 4J"S?HsW|  
annual disposable income 每年可动用收入 Km=dId7]  
annual estimates 周年预算 .Zzx W  
annual fee 年费 K:osfd  
annual general meeting 周年大会 ;]/emw=a  
annual growth rate 年增率;每年增长率 GW[g!6 6^  
annual long-term supplement 长期个案每年补助金 t[yu3U  
annual pensionable emolument 可供计算退休金的年薪 f=f8) +5  
annual report 年报 pm.Zc'23  
Annual Report on the Consumer Price Index 《消费物价指数年报》 x?*)  
annual return 周年报表;周年申报表;每年报税表格 *nj={Ss&  
Annual Return Rules 《周年报表规则》 :MIJfr>z  
annual review of consumer prices 每年消费物价回顾 RF,[1O-\O  
annual roll-forward basis 逐年延展方式 Vh1R!>XY  
annual salary 年薪 Qel2OI`b  
annual statement 年度报表;年度决算表 +5>*$L%8T`  
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 1%R8q=_  
annuitant 年金受益人 n&4 4Acs[  
annuity 年金 oQ=v:P]  
annuity contract 年金合约 _$oN"pj  
annuity on human life 人寿年金 l4:5(1  
antecedent debt 先前的债项 v*&WxP^Gm  
ante-dated cheque 倒填日期支票 VXM5 B  
anticipated expenditure 预期开支 Uh9p ,AV  
anticipated net profit 预期纯利 tE~OWjL  
anticipated revenue 预期收入 ?$>#FKrt  
anti-inflation measure 反通货膨胀措施 >3v j<v}m  
anti-inflationary stance 反通货膨胀立场 pel{ ;r  
apparent deficit 表面赤字 >Fzs%]M  
apparent financial solvency 表面偿债能力 C }= *%S  
apparent partner 表面合伙人 q3CcXYY  
application for personal assessment 个人入息课税申请书 ecZT|X4u  
application of fund 资金应用 HoTg7/iK  
application to release as liquidator and to destruct the books of accounts and documents ? _>L<Y  
申请免除清盘人职务及毁灭帐簿与文件 YoT< ]'  
appointed actuary 委任精算师 d[p-zn.  
appointed auditor 委任核数师;委任审计师 rKtr&w7X  
appointed trustee 委任的受托人 D;@nrj`.  
appointer 委任人 ^E)*i#."4  
apportioned pro rata 按比例分摊 %+=y!  
apportionment 分配;分摊 D>U b)i  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $P{|^ou3a#  
apportionment formula 分摊方程式 =.sg$VX  
apportionment of estate duty 遗产税的分摊 `~0^fSww  
appraisal 估价;评估 3t*e|Ih&j5  
appreciable growth 可观增长 1hz:AUH  
appreciable impact 显着影响 H;eGBVi  
appreciable increase 可观增长 g ss 3e&  
appreciation 增值;升值 e?V7<7$  
appreciation against other currencies 相对其他货币升值 TVVr<r  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^iHwv*ss  
appreciation tax 增值税 t,f)!D$  
appropriation 拨款;拨用;拨付 'UW(0 PXw  
appropriation account 拨款帐目 q$<M2  
Appropriation Bill 拨款法案 \$iU#Z  
appropriation-in-aid system 补助拨款办法 _~{Nco7T  
approved assets 核准资产 ]+!{^h$  
approved basket stock 认可一篮子证券 .w.jT"uD!  
approved budget 核准预算 6ojEEM  
approved charitable donation 认可慈善捐款 E6=JL$"  
approved charitable institution 认可慈善机构 sv g`s,g  
approved currency 核准货币;认可货币 -F-RWs{yS  
approved estimates 核准预算 vZ rE9C }  
approved estimates of expenditure 核准开支预算 X q"_^  
approved overseas insurer 核准海外保险人 kzK4i!}  
approved overseas trust company 核准海外信托公司 &$,%6X"  
approved pooled investment fund 核准汇集投资基金 74h[YyVi  
approved provident fund scheme 认可公积金计划 P_[A  
approved provision 核准拨款 4dB6cg  
approved redeemable share 核准可赎回股份 {#Lj,o  
approved regional stock 认可地区性证券 LhfI"fc  
approved retirement scheme 认可退休金计划 na5:)j4<  
approved subordinated loan 核准附属贷款 j.b7<Vr4;  
arbitrage 套戥;套汇;套利 s%{8$> 8V.  
arbitrageur 套戥者;套汇者 "RkbT O  
arbitrary amount 临时款项 HkP')= sa  
arrangement 措施;安排;协定 ib3 u:  
arrears 欠款 CSA.6uIT  
arrears of pay 欠付薪酬 :nt 7jm,  
arrears of revenue 逾期未收税款;逾期未收的帐项 w[WyT`6h!  
articles of association 组织章程;组织细则;组织章程细则 6<uJ}3  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 8@}R_GZc  
ascertainment of profit 确定利润 +# 38  
"Asia Clear" “亚洲结算系统” tm"9`   
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ':mw(`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 T~238C{vh  
Asian Development Fund [ADF] 亚洲发展基金 o9j*Yz  
Asian dollar bond 亚洲美元债券 [\Ks+S  
Asian dollar market 亚洲美元市场 &yQilyU{V  
Asian dollar rate 亚洲美元利率 pZYcCc>6&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 &sbKN[xM  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (eG9b pqr  
asked price 沽盘;喊价;索价;卖方报价 t7t?xk!2  
assessable income 应评税入息  wfecM(  
assessable loss 应评税亏损 7M|!N_ $  
assessable profit 应评税利润 $RFy9(>  
assessable value 应评税值 R>r@I_  
assessed profit 估定利润 t,YnweH  
assessed value 经评估价值 cJ}J4?  
assessment 评税;评定;估价;评税单 -=tf)  
assessment number 评税编号;估价编号 )r9l T*z  
assessment of additional tax 补加税评税 a-A>A_.  
assessment of performance 业绩评估;实绩评价 rzR=% >  
Assessor 评税主任 C9,|G7~*q  
asset price bubbles 资产价格泡沫 (O$PJLI  
asset-backed securities 具资产保证的证券 NFVr$?P  
assets accretion 资产增值 61XLL/=P  
assets and liabilities 资产与负债 Ve]ufn6  
assets betterment statement 资产递增表;资产改进表 e(5 :XHe  
assets lending 实物放款;有抵押贷款 :jJ;&t^^  
assets of the company passing on the death 死者去世时转移的公司资产 #[Z1W8e  
assets pledged as security for liabilities 用作负债抵押的资产 (P+TOu-y\  
assets portfolio 资产投资组合 sQ)D.9\~  
assets price 资产价格 8RA]h?$$J  
assets quality 资产质素 v>p UVM  
assets realization 资产变现 U #u=9%'  
assets refinancing arrangement 资产再集资安排 3?R56$-+  
assets securitization 资产证券化 z]^u@]@NC  
assets situated outside Hong Kong 在香港以外地方的资产 B8f BX!u/  
assets stripping 削减资产;拆卖资产 5$<\  
assets value 资产值 sDylSYq  
assignee 承让人 j,]KidDWm  
assignment 转让;转让书;转让契  1\[En/6  
assignment of interest 权益转让 JQo"<<[  
assignment of letters patent and trade mark 专利证书及商标转让 bv NXA*0  
assignment of property 物业转让;物业转让书 V!|:rwG2  
assignment right 转让权 p#]D-?CM)  
assignor 转让人 !XJvhsKXy  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 g`2DJi&)  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 lBYc(cr  
associate member 附属会员 feSj3,<!  
associated body corporate 相联法人团体 \V1geSoE  
associated company 相联公司;联属公司 4 8}\  
associated corporation 相联法团 $N}nO:`t  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ZFJ qI  
公认会计师公会〔英国〕 ~]d3 f  
Association of Futures Exchange Brokers 香港期货经纪协会 ||}k99y +  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 3pV^Oe^9  
association of underwriters 承保人组织 ]c Or$O*  
assumption of control 接管 d,hKy2  
assurance 担保;保险;转易;转易书 ^|P/D  
assurance of interest 权益的转易 -$x5[6bN  
at 19XX price 按一九XX年价格计算 ;Nd,K C0k  
at a discount 按赔价计算;按贴水价格计算;打折扣 r?:zKj8/u  
at a premium 按溢价计算;按升水价格计算 nn1T5;  
at call 通知付款;按通知 bm</qF'T6  
at constant market price 按固定市价计算 VV$$t;R/  
at constant price 按固定价格计算 nx2iEXsa  
at cost 按成本计算 vFz#A/1  
at current market price 按当时市价计算;按现时市价计算 pPa3byWf  
at current price 按当时价格计算;按现时价格计算 dr54 D  
at factor cost 按要素成本计算;按生产要素成本计算 oB$P6   
at money-of-the-day price 按付款当日价格计算 cLZaQsS%  
at or better 按指定或较佳价位〔买卖指令〕 ~!PaBS3A  
at par 按面值计算;平价 eB]R<a60  
at sight 见票即付 =k{ n! e  
at the close 按收市盘 Ai~j q  
at the opening 按开市盘 60iMfc T  
attestation 见证;见证条款 ~ ~"qT  
at-the-money option 平价期权 0m,3''Q5lO  
attorney 受权人;受托代表人 vmY 88Kx&S  
attornment 新拥有人承认书 0sQt+_Dl%L  
attributable profit 可归属利润 S260h,(,  
attributable share value 可归属股份价值 ;RElG>#$  
Auckland Stock Exchange 奥克兰证券交易所 u>K(m))5W3  
auction 拍卖 Im<i.a <`  
auctioneer 拍卖商 RqONVytx  
audit 审计;核数 iB1+4wa  
Audit Commission 审计署 [s} n v]  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Uyuvmt>  
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〕 (oUh:w.]Gw  
audit review 帐目审查 |([|F|"  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 B5pWSS  
audited account 审计帐目;经审计的帐目 8+?|4'\`  
audited annual account 经审计的周年帐目 b: c$EPK  
audited balance sheet 经审计的资产负债表 _wY <8 F*  
auditor 核数师;核数主任;审计师 >k)zd-  
auditor's certificate 核数师证明书;审计师证明书 fx"~WeVcO  
auditor's report 核数师报告;审计师报告 BJL*Dih m[  
Aussie bond 澳元债券 2qN|<S&  
austerity budget 紧缩预算 (L2:|1P)  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 4e0/Q!o,  
Australia All Ordinaries Index 澳洲所有普通股票指数 kf Xg\6uKc  
Australian Dollar [AUD] 澳元 QMI6l'"s  
Australian Options Market 澳大利亚期权市场 $Y\-X<gRH  
Australian Securities Commission 澳洲证券事务监察委员会 vhEXtjL  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 d4r@Gx%BE  
Australian Stock Exchange 澳大利亚证券交易所 nXg:lCI-uu  
Austrian Schilling [ATS] 奥地利先令 @ uF$m/g  
authentication 认证;鉴证 x+%(z8wD  
authority to purchase 委托购买证;委购书 l)d(N7HME  
authorization 认可;核准;授权;授权书 4(hHp6}b  
authorization by direction 指示授权 ,lUroO^^  
authorization by instruction 指令授权 =8p *Ijs  
authorization by warrant 令状授权 egd%,`  
authorization of unit trust 单位信托的认可 PdkS3Hz  
authorized agent 指定代理人 iVQ)hs W/  
authorized capital 法定资本 0o>l+c  
authorized clerk 出市员 1c2zFBl.&  
authorized dealer 认可交易商 SXJ]()L?[v  
authorized financial institution 认可财务机构 (c'kZ9&  
authorized fund 认可基金 T``O!>J  
authorized fund house 获授权的基金公司;认可基金公司 :mI[fQ  
authorized institution 认可机构 vz *'1ugaA  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^(:Z*+X~>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 m0 a<~  
authorized insurer 获授权保险人;获认可承保人 Z2t r?]  
authorized investment 特准投资项目 ]i@WZ(  
authorized person 获授权人 kzb%=EI  
authorized representative 获授权代表 ^=1:!'*3D  
authorized share capital 法定股本 =_@Q+N*]|(  
automated quotation system 自动报价系统 Yqz B="  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~R$Ko(N  
自动交易系统〔香港期货交易所有限公司〕 pAY[XN  
automatic adjustment mechanism 自动调整机制 %z_L}L  
automatic adjustment system 自动调整系统 R oY"Haa  
Automatic Clearing House 自动票据交换所 XSv)=]{  
automatic exchange rates accumulation system 自动化汇率累集系统 jW< aAd  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 )d^b\On  
automatic teller machine [ATM] 自动柜员机 FZi'#(y  
autopay 自动转帐 UEb'b,O_9  
available assets 可用资产 |nu)=Ag  
available fiscal reserve 现存财政储备 `;R [*7  
available profit 可用利润 IuW5LS  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 8#_"WzDw  
average 平均;平均数;海损 A $GiO  
average basic salary 平均基本薪金 -:jC.} Y  
average consumer expenditure 平均消费开支;一般消费开支 8K;wX%_,  
average cost 平均成本 h88 IP:bo  
average cost of land production 增辟土地平均成本 Y;B#_}yF  
average daily turnover 平均每日成交额 f'-) 3T  
average daily wage rate 平均每日工资率 f:K3 P[|  
average expenditure pattern 平均开支模式 IW&.JNcN  
average growth rate 平均增长率 aP}%&{iC*  
average net fixed assets 固定资产平均净值 h]w5N2$}?  
average of relatives 相对价格平均数 F,NS:mE  
average price 平均价格 #R#o/@|  
average propensity to consume 平均消费倾向;一般消费倾向 'C")X  
average propensity to save 平均储蓄倾向;一般储蓄倾向 %(v<aEQtt  
average rate 平均率 wfJ[" q   
average revenue 平均收入;平均收益 4or8fG  
average stock 平均库存;平均存货 a+_F^   
average yearly rent 平均年租 E{#Y=  
avoidance of double taxation 避免双重课税 n@e[5f9?x  
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 7K\H_YY8#  
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