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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: Gr"7w[|+  
A share A股;甲类股份 aE\BAbD7  
abatement of tax 减税;减扣免税额 ?4>y2!OC9  
ABN AMRO Bank N.V. 荷兰银行 Bdq"6SK>  
above-the-line expenditure 线上项目支出;经常预算支出 cL)rjty2  
above-the-line receipt 线上项目收入;经常预算收入 c =N]! ,MO  
ABSA Asia Limited 南非联合亚洲有限公司 z3Y)-  
absolute change 绝对数值变更 j]B $(pt  
absolute expenditure 实际开支 )~.&bEm\  
absolute guideline figure 绝对准则数字 o`K^Wy~+k#  
absolute interest 绝对权益 <`xRqe:&9  
absolute order of discharge 绝对破产解除令 qi SEnRG.  
absolute profit margin 绝对利润幅度 :gD0EqV  
absolute value 实值;绝对值 k<'vP{  
absolutely vested interest 绝对既得权益 /GuS IZg"_  
absorbed cost 已吸收成本;已分摊成本 ;2Ad])  
absorption 吸收;分摊;合并 JNFT6T)T15  
absorption rate 吸收率;摊配率;分摊率 TFC!u 0Y"$  
ACB Finance Limited 亚洲商业财务有限公司 rZ.a>'T4  
acceptable form of reciprocity 合理的互惠条件 2b4pOM7W  
acceptable rate 适当利率;适当汇率 J7?)$,ij%  
acceptance agreement 承兑协议 ]v@tZ}  
acceptance for honour 参加承兑 rF'^w56  
acceptor 承兑人;接受人;受票人 R'9@A\7#  
acceptor for honour 参加承兑人 %V%#y $l  
accident insurance 意外保险 JQ@`EV9,  
Accident Insurance Association of Hong Kong 香港意外保险公会 F%.9f Uo  
accident insurance scheme 意外保险计划 v!#`W  
accident year basis 意外年度基准 B!r48<p  
accommodation 通融;贷款 kh?#={]Z  
accommodation bill 通融票据;空头票据 ui56<gI-  
accommodation party 汇票代发人 PF'5z#] NP  
account balance 帐户余额;帐户结余 f_4S>C$  
account book 帐簿 hdf8U  
account collected in advance 预收款项 A:.IBctsd  
account current book 往来帐簿 YoF\ MT]W  
account of after-acquired property 事后取得的财产报告 <Sprp]n 7  
account of defaulter 拖欠帐目 zK>'tFU  
account payable 应付帐款 :%uyy5AZ  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 fa4951_  
account receivable 应收帐款 => uVp  
account receivable report 应收帐款报表 HhWwc#B  
account statement 结单;帐单;会计财务报表 ?|">),  
account title 帐户名称;会计科目 }+dM1O  
accountant's report 会计师报告 O& 3r*vd  
Accountant's Report Rules 会计师报告规则 #U$YZ#B  
accounting and auditing procedure 会计与审计程序;会计与核数程序 X&9^&U=e  
Accounting Arrangements 《会计安排》 w(V? N'[  
accounting basis 会计基础 Ql q#Zdru  
accounting by Official Receiver 破产管理署署长呈交的帐目 2%5^Fi  
Accounting Circular 《会计通告》 ?79SPp)oo  
accounting class 会计类别 urT/+deR  
accounting date 记帐日期;会计结算日期 oBRm\8 2|  
accounting for money 款项核算 7TV>6i+7  
Accounting Officer 会计主任 v#:+n+y\z  
accounting period 会计报告期;会计期 J\xz^%p  
accounting policy 会计政策;会计方针 ycrh5*g  
accounting practice 会计惯例 -Ap2NpZ"t  
accounting principle 会计准则 ^fE\S5P  
accounting record 会计记录 # Z|%0r_~  
accounting report 会计报告 !Bk[p/\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 E?Qz/*'zv  
Accounting Society of China 中国会计学会 =M1a0i|d  
accounting statement 会计报表 zj9bSDVL(  
accounting system 会计制度;会计系统 QDjW!BsX3  
accounting transaction 会计事项;帐务交易 q'%[[<  
accounting treatment 会计处理 .Yu<%  
accounting year 会计年度 -[zdX}x.:  
accretion 增值;添加 c YM CfP  
accrual 应计项目;应累算数目 '<?v:pb9  
accrual basis 应计制;权责发生制 ]^*_F  
accrual basis accounting 应计制会计;权责发生制会计 QH7V_#6bKP  
accrue 应累算;应计 bl" (<TM  
accrued benefit 应累算利益 9<t9a f\.>  
accrued charges 应计费用 J|gdO+  
accrued cumulative preference share dividend 应累算的累积优先股股息 U^[cYTG  
accrued expenses 应累算费用 lruF96C/Y  
accrued interest payable 应付利息;应计未付利息 #.E\,N'  
accrued interest receivable 应收利息;应计未收利息 24H^ hN9  
accrued right 累算权益 |&elZ}8  
accruing profit 应累算的利润 @tr&R==([  
accumulated fiscal reserve 累积财政储备 |TB@@ 2Ky&  
accumulated profit 累积利润;滚存溢利 )g9)IF  
accumulated reserve 累积储备 $PatHY@h  
accumulation of surplus income 累积收益盈余 xta}4:d-Y  
acquired assets 既得资产 X+dR<GN+YX  
acquisition 收购;购置;取得 a1 4 6kq  
acquisition cost 购置成本 'A@qg^e:`  
acquisition expenses 购置费用 <[Tq7cO0  
acquisition of 100% interest 收购全部股权 L _vblUDq  
acquisition of control 取得控制权 Q^a&qYK  
acquisition of fixed assets 购置固定资产 }b_R5U$@@  
acquisition of shell “买壳” lfxuc7Rdla  
acquisition price 收购价 Bmx(qE  
act of God 天灾 <=;H[} e  
acting partner 执事合伙人 ,] ~u:Y}  
active market 买卖活跃的市场;交投畅旺的市场;旺市 MB ]#%g&  
active partner 积极参与的合伙人 ~/j$TT"  
active trading 交投活跃 gt =j5  
actual circulation 实际流通 vF9*tK'   
actual cost 实际成本 Ne &Xf  
actual expenditure 实际开支;实际支出 ]regi- LGU  
actual income 实际入息;实际收入;实际收益 pT("2:)x  
actual market 现货市场 l;XU#6{  
actual price 现货价;实际价格 _7Xd|\Zc  
actual profit 实际利润 cr76cYq"Q  
actual quotation 实盘;实际价位;实际报价 dV5PhP>6  
actual year basis 按实际年度计算 `Mg8]H~  
actuals 实货 cJxW;WI!,  
actuarial investigation 精算调查 ]LEoOdDN"C  
actuarial principle 精算原则 6uu^A9x  
actuarial report 精算师报告 7))y}N:p  
Actuarial Society of Hong Kong 香港精算学会 Q=d.y&4%  
actuarial valuation 精算师估值  EX[B/YH  
actuary 精算师 4=u+ozCG  
ad referendum agreement 暂定协议;有待覆核的协定 '8s>rH5[V  
ad valorem duty 从价税;按值征税 +mJ :PAy4  
ad valorem duty system 从价税制 XMt u"K  
ad valorem fee 从价费 bH'S.RWp=  
ad valorem tariff 从价关税 u|(Ux~O  
additional allowance 额外免税额 4^0d)+Ff  
additional amount for unexpired risk 未过期风险的额外款额 Sp 7u_Pq{  
additional assessable profit 补加应评税利润 c:=7lI  
additional assessment 补加评税 $T"h";M)s  
additional commitment 额外承担 Ap11b|v  
additional commitment vote 额外承担拨款 7n\ThfH{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \:]DFZ=!  
additional dependent parent allowance 供养父母额外免税额 6yE'/VB<  
additional provision 额外拨款 ;$vLq&(}  
additional stamp duty 附加印花税 O4m(Er@a  
additional tax 补加税罚款;补加税款 L/Hv4={  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 "/Y<G  
adjudged bankrupt 被裁定破产 "Z;~Y=hC13  
adjudicated bankrupt 裁定破产人 J6*f Uh  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 q}#iV$dAj  
adjudication of bankruptcy 裁定破产;宣告破产 <(fdHQD!7>  
adjudication of insolvency 裁定无力偿还债务 Xl#Dw bx  
adjusted actual 经调整的实数;调整后的实数 Wu4ot0SZ  
adjusted current assets 经调整的流动资产;调整后的流动资产 Ba/RO36&c  
adjusted figure 经调整的数字;调整后的数额 6X dWm  
adjusted liabilities 经调整的负债;调整后的负债 bRWIDPh  
adjusted loss 经调整的亏损;调整后的亏损 8V6=i'GK  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 *%:@ cbF-M  
adjusted profit 经调整的利润;调整后的利润 GHv{   
adjusted surplus 经调整的盈余额;调整后的盈余额 Vd,'  s  
adjusted value 经调整的价值;调整后的价值 2Oyy`k  
adjustment 调整;修订;理算〔保险〕 @'*eC}\E  
adjustment centre 调剂中心 `-4'/~G  
adjustment lag 调整过程的时间差距;调整时差 [-4KY4R  
adjustment mechanism 调整机制 K'x4l,rq  
adjustment of loss 亏损调整 `q%U{IR  
adjustment process 调整过程;调整程序 dw~[9oh  
adjustment range 调整幅度 ):3MYSqX  
administered exchange rate 受管制汇率 a*D,*C5}  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 v9u<F6  
administration expenses 行政费用 ERF,tLa!  
administration fee 手续费;行政费 !6M Bxg>  
administration in bankruptcy 破产管理 ar Q)%W  
administration order 遗产管理令 -^yXLa;D  
administrator 管理人;遗产管理人 kB8 Mi  
administrator of the estate 遗产管理人 cC' ~  
admission of debt 债项承认书 /dLA`=rZx  
admission of proof 接纳债权证明 x5oOF7#5  
advance 放贷款项;垫付款项;预支款项;预付款项 E(_ KN[}S  
advance account 暂支帐目;预付款帐户 ,"B?_d6  
advance compensation 预付补偿金 (4~X}:  
advance from shareholder 股东垫款 Mal<iNN  
advance pending reimbursement 预支以待日后付还 auRY|j  
advanced economy 先进经济体系 /-Wuq`P/ T  
advancement 预付;预付财产 ;>DHD*3X  
advances warrant 垫款令  }<=3W5+  
advancing 贷出 W]_g4,T>  
adverse balance 逆差 )Nbc/nB$  
adverse exchange 逆汇 !K[/L< Kv  
advertisement addressed to shareholders 在报章刊登的致股东通告 |8bE9qt.P  
advice for collection 托收通知书 lK*jhW?3:  
advice of drawing 提款通知书;汇票通知书 80|onP\L  
advice of payment 付款通知 <|a=hHPi:  
Advisory Committee [Securities and Futures Commission] [9OSpq  
谘询委员会〔证券及期货事务监察委员会〕 Dzr e'  
Advisory Committee on Diversification 经济多元化谘询委员会 fuMN"T 6%+  
affidavit 誓章;遗产申报誓章 UgR :qjI  
affidavit of no receipt 述明无收款的誓章 #: #Dz.$L  
affiliate 联号;联营公司;附属公司 6a*83G,k  
affiliated company 附属公司;联号;联营公司 kae2 73"  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ?mMW*ico  
affordability 负担能力 5X0QxnnV  
African Development Bank [AfDB] 非洲开发银行 W"Z#Fs{n8  
after-acquired property 事后取得的财产 bG(x:Py&  
after-hours dealing 市后交易 HMV)U{  
after-tax profit 税后盈利;税后利润;税后溢利 b0 &  
agency agreement 代理协议 l xe`u}[  
agency expenses 代理机构的开支 TiyUr [  
agency fee 代理费 m2(E>raV6  
Agency Law 《代理法》 DVh)w}v  
agent 代理人;承销人 <4c%Q)  
agent of company 公司代理人 pA.._8(t  
agent's fee 代理人费;经纪费 oSY7IIf%L  
aggregate 总计;总数;总体数字 -(9O6)Rs$  
aggregate amount 总款额;总额 X'x3esw w  
aggregate assets and liabilities 总体资产与负债  D,Lp|V  
aggregate at constant price 按固定价格计算的总体数字 n?:2.S.8  
aggregate demand 总需求 MU1E_"Z)  
aggregate gross position 总持仓量 1[SA15h  
aggregate limit 总限额 - IU4#s  
aggregate of salaries tax 合计薪俸税 s)k y/ce  
aggregate performance 总体表现;总体业绩 BxdX WO  
aggregate supply 总体供应 ?ok)>P  
aggregate surplus 总盈余 w>[T&0-N  
aggregate total 整体总额 > H BJk:  
aggregate value 总值;合计价值 n(>C'<otj  
aggregated basis 合计基准 &RW`W)0;  
aggregated net chargeable income 合计应课税入息实额 2bLI%gg3  
aggregation 合并计算;合计;总和 r+S;B[Vd  
aggregation of incomes of husband and wife 夫妇入息合并计算 @}DFp`~5|  
aggregation of property 财产的总和 >F[GVmC  
agio 差价;贴水 KQ{Lt?S  
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》 < bFy(+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment uE`r/=4  
《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》 {q,?<zBzu  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Qdu$Os  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 vd (?$  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [jrqzB  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 1k[GuG%/K  
agreement for a settlement 授产协议 6{=_718l`  
agreement for assignment 转让协议 Z5B/|{  
agreement for sale 售卖协议;买卖协议 MDHb'<o?y  
agreement for sale and purchase 买卖协议 Y5Z!og  
agreement for the payment of interest 支付利息协议 z)}!e,7  
agreement for the repayment of money 还款协议 9i=B  
agreement of reinsurance 再保险协议 <6jFKA<  
Agricultural Bank of China 中国农业银行 CZ(`|;BC*  
air passenger departure tax 飞机乘客离境税 8z}^jTM  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 AbfZ++aJ  
airport tax 机场税 ORBxD"J&  
alcohol duty 酒精税 : @6mFTV  
alienation 让与;让渡;转让 8sg|MWSU  
alimony 生活费;赡养费 ?:igumeYX  
All Ordinaries Index [AOI] 所有普通股指数 Fp%Ln(/m  
all risks 全险;综合险 gn)R^  
All Sales Record for Stock Market 《股票市场成交报告》 !D:Jbt@R<n  
Allied Capital Resources Limited 新联财务有限公司 S!h Xf|*0[  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 0%<+J;'o  
allocation letter 拨款信件 |4mVT&63(  
allocation of fund 分配款项;预留款项 c)~h<=)  
allocation of profit 利润分配;溢利分配 TH4\HY9qa?  
allocation warrant 拨款令 (0L=AxH  
allotment 分配;配股 vtyx`F f  
allotment notice 股份配售通知;配股通知 [T^?Q%h  
allotment of shares 股份分配 dJD(\a>r.u  
allowable 可获宽免;免税的 &| !B!eOY  
allowable business loss 可扣除的营业亏损 iZxt/}1X0  
allowable expenses 可扣税的支出 1nI^-aQ3  
allowance 免税额;津贴;备抵;准备金 3^wC<ZXcD  
allowance for debts 债项的免税额 M0w/wt|  
allowance for depreciation by wear and tear 耗损折旧免税额 {C")#m-0  
allowance for funeral expenses 殡殓费的免税额 y=Q!-~5|fF  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 E\M-k\cSj  
allowance for repairs and outgoings 修葺及支出方面的免税额 BBnq_w"a  
allowance to debtor 给债务人的津贴 @i LIU}+  
alteration of capital 资本更改 +,5-qm)Gh>  
alternate trustee 候补受托人 rs]I  
amalgamation 合并 HB iBv-=,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u =J&~  
ambit of charges 征税范围;收费范围 ~L{l+jK$p  
amended valuation 经修订的估值 <)U4Xz?  
American Commodities Exchange 美国商品交易所 5 1dSFr<#  
American Express Bank Limited 美国运通银行 `1+F,&e  
American Stock Exchange 美国证券交易所 0L#/lDNk  
amortization 摊销 2K{6iw"h  
amount due from banks 存放银行同业的款项 O{]9hm(tN  
amount due from banks abroad 存放海外银行同业的款项 JOD/Raq.1k  
amount due from holding companies 控股公司欠款 57Z-  
amount due from local banks 存放本港银行同业的款项 h`Tz5% n  
amount due to banks 银行同业的存款 RMP9y$~3pU  
amount due to banks abroad 海外银行同业的存款 (9C<K<  
amount due to holding companies 控股公司存款 Kat&U19YH  
amount due to local banks 本港银行同业的存款 +Qj(B@ i  
amount due to outport banks 外埠银行同业的存款 F)Oe9x\/  
amount for note issue 发行纸币的款额 f.6~x$:)`E  
amount of bond 担保契据的款额 rs-,0'z,7  
amount of consideration 代价款额 wtH~-xSB|  
amount of contribution 供款数额 %d;ezY'2  
amount of indebtedness 负债款额 }dYBces  
amount of principal of the loan 贷款本金额 X.FGBR7=q  
amount of rates chargeable 应征差饷数额 ,}SCa'PB  
amount of share capital 股本额 c#cx>wq9  
amount of sums assured 承保款额  P_Hv%g  
amount of variation 变动幅度 V/%~F6e  
amount of vote 拨款数额 0 n vSvk  
amount payable 应付款额 v=?2S  
amount receivable 应收款额 zpjqEEY;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _$s> c!t,#  
analysis 分析  QLKK.]  
ancillary risk 附属风险 bt/ =Kq#  
annual account 周年帐目;周年帐目报表;年度决算;年结 ~E5z"o6$  
annual accounting date 年结日期 *>[3I}mM  
annual allowance 每年免税额;年积金;年度津贴;年津 'T8W!&$  
annual balance 年度余额  Mps5Vv  
annual disposable income 每年可动用收入 =^;P#kX  
annual estimates 周年预算 5h{`<W  
annual fee 年费 +-$Ko fnM  
annual general meeting 周年大会 h6D^G5i  
annual growth rate 年增率;每年增长率 19UN*g3(  
annual long-term supplement 长期个案每年补助金 y1f:?L-z  
annual pensionable emolument 可供计算退休金的年薪 xTz%nx  
annual report 年报 W!L+(!&H  
Annual Report on the Consumer Price Index 《消费物价指数年报》 g(4bBa9y  
annual return 周年报表;周年申报表;每年报税表格 n/4i|-^  
Annual Return Rules 《周年报表规则》 mY7>(M{  
annual review of consumer prices 每年消费物价回顾 /)3Lnn{W  
annual roll-forward basis 逐年延展方式 [1yq{n=  
annual salary 年薪 0JjUAxNq  
annual statement 年度报表;年度决算表 R.9V,R5  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 j2 %^qL  
annuitant 年金受益人 \cJa;WM>  
annuity 年金 Dt|)=a  
annuity contract 年金合约 EHf\L  
annuity on human life 人寿年金 ~+6Vdx m  
antecedent debt 先前的债项 *%5{'  
ante-dated cheque 倒填日期支票 ??&<k   
anticipated expenditure 预期开支 rNDrp@A>  
anticipated net profit 预期纯利 w3T]H_V  
anticipated revenue 预期收入 9&]M**X  
anti-inflation measure 反通货膨胀措施 \wvg,j=  
anti-inflationary stance 反通货膨胀立场 ca<"  
apparent deficit 表面赤字 /e@H^Cgo  
apparent financial solvency 表面偿债能力 4Y\wnwI  
apparent partner 表面合伙人 <n"C,  
application for personal assessment 个人入息课税申请书 4=8QZf0\  
application of fund 资金应用 \;X+X,M  
application to release as liquidator and to destruct the books of accounts and documents GX{XdJD  
申请免除清盘人职务及毁灭帐簿与文件 Fr2N[\>s  
appointed actuary 委任精算师 @R|'X  
appointed auditor 委任核数师;委任审计师 |I;$M;'r&  
appointed trustee 委任的受托人 muON> ^MbC  
appointer 委任人 <@v ]H@ E  
apportioned pro rata 按比例分摊 %/%UX{8R  
apportionment 分配;分摊 0E`1HP"b  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5VW|fI  
apportionment formula 分摊方程式 k?GD/$1t  
apportionment of estate duty 遗产税的分摊 iA }vKQ  
appraisal 估价;评估 w8Sv*K  
appreciable growth 可观增长 \*t~==WB  
appreciable impact 显着影响 _ QOZ sEe  
appreciable increase 可观增长 $.%rAa_H  
appreciation 增值;升值 Fg]?zEa  
appreciation against other currencies 相对其他货币升值 G\d$x4CVGc  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8jlLUG:g  
appreciation tax 增值税 yY).mxRN  
appropriation 拨款;拨用;拨付 ;E^K.6  
appropriation account 拨款帐目 /b#l^x:j  
Appropriation Bill 拨款法案 Ta=s:trP  
appropriation-in-aid system 补助拨款办法 >o,^b\  
approved assets 核准资产 /#NYi,<{X  
approved basket stock 认可一篮子证券 ),:c+~@@kT  
approved budget 核准预算 ~ Heb1tl ;  
approved charitable donation 认可慈善捐款 rZXrT}Xh{W  
approved charitable institution 认可慈善机构 2S[-$9  
approved currency 核准货币;认可货币 bPK Ow<  
approved estimates 核准预算 y] oaO+  
approved estimates of expenditure 核准开支预算 Io`P,l:  
approved overseas insurer 核准海外保险人 PUJ2`iP1^3  
approved overseas trust company 核准海外信托公司 hB;VCg8  
approved pooled investment fund 核准汇集投资基金 G"5D< ]  
approved provident fund scheme 认可公积金计划 E>LkJSy=  
approved provision 核准拨款 VSX@e|Nj  
approved redeemable share 核准可赎回股份 R7 jmv n  
approved regional stock 认可地区性证券 >r@.F%  
approved retirement scheme 认可退休金计划 Bh`N[\r  
approved subordinated loan 核准附属贷款 B;6]NCx D  
arbitrage 套戥;套汇;套利 9LnN$e  
arbitrageur 套戥者;套汇者 ;h=*!7:  
arbitrary amount 临时款项 k*rZ*sSp  
arrangement 措施;安排;协定 Cs3^9m6;d  
arrears 欠款 y;cUl, :v  
arrears of pay 欠付薪酬 F'}'(t+oAm  
arrears of revenue 逾期未收税款;逾期未收的帐项 7R.Q Ql  
articles of association 组织章程;组织细则;组织章程细则 EI~"L$?  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 .jw}JJ  
ascertainment of profit 确定利润 O)|P,?  
"Asia Clear" “亚洲结算系统” _9H*agRe  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 3chPY4~A  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 (:V>Hjt  
Asian Development Fund [ADF] 亚洲发展基金 Xl7aGlH  
Asian dollar bond 亚洲美元债券 %q ;jVj[  
Asian dollar market 亚洲美元市场 g1E~+@  
Asian dollar rate 亚洲美元利率 A5:qKaAq  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 BaF!O5M  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 f"u *D,/sS  
asked price 沽盘;喊价;索价;卖方报价 <:>SGSE9  
assessable income 应评税入息 &GTI  
assessable loss 应评税亏损 3f Xv4R;!:  
assessable profit 应评税利润 \`V$ 'B{.  
assessable value 应评税值 '7Nr8D4L  
assessed profit 估定利润 Y/<lWbj*A  
assessed value 经评估价值 '+>fFM,*B  
assessment 评税;评定;估价;评税单 F7L&=K$2y  
assessment number 评税编号;估价编号 d6{Gt"  
assessment of additional tax 补加税评税 gbeghLP[?  
assessment of performance 业绩评估;实绩评价 /I5X"x  
Assessor 评税主任 :AdDLpk3j  
asset price bubbles 资产价格泡沫 -~[9U,  
asset-backed securities 具资产保证的证券 V"o7jsFH6n  
assets accretion 资产增值 Jf)bHjC_V  
assets and liabilities 资产与负债 JCcZuwu[  
assets betterment statement 资产递增表;资产改进表  9fnA  
assets lending 实物放款;有抵押贷款 #o/ H~Iv  
assets of the company passing on the death 死者去世时转移的公司资产 5Z/GK2[HL  
assets pledged as security for liabilities 用作负债抵押的资产 hRI"y":zD  
assets portfolio 资产投资组合 >7`<!YJkK  
assets price 资产价格 'TC/vnM  
assets quality 资产质素 nMfFH[I4  
assets realization 资产变现 &;,,H< p  
assets refinancing arrangement 资产再集资安排 1(Y7mM8\  
assets securitization 资产证券化 m"\:o  
assets situated outside Hong Kong 在香港以外地方的资产 .o1^Oh  
assets stripping 削减资产;拆卖资产 1% F?B-k  
assets value 资产值 <$w?/y/'  
assignee 承让人 u cwnA  
assignment 转让;转让书;转让契 ev0oO+u  
assignment of interest 权益转让 HmfG$Z  
assignment of letters patent and trade mark 专利证书及商标转让 X:a`B(@S  
assignment of property 物业转让;物业转让书 N..j{FE  
assignment right 转让权 /yz=Cjoz  
assignor 转让人 UtB6V)YI  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 =(a1+. O  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 l\AMl \  
associate member 附属会员 _I`,Br:N  
associated body corporate 相联法人团体 h eaRX4  
associated company 相联公司;联属公司 U-k+9f 0  
associated corporation 相联法团 aSuM2  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,:fl?x.X  
公认会计师公会〔英国〕 $&s=68  
Association of Futures Exchange Brokers 香港期货经纪协会 Om'+]BBN  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9 3+"D`  
association of underwriters 承保人组织 g*)K/Z0pJ$  
assumption of control 接管 u~ ~R9.  
assurance 担保;保险;转易;转易书 M/?KV9Xk2  
assurance of interest 权益的转易 9odJr]  
at 19XX price 按一九XX年价格计算 {8,<ZZ_  
at a discount 按赔价计算;按贴水价格计算;打折扣 5(W"-A}  
at a premium 按溢价计算;按升水价格计算 YCe7<3>J4  
at call 通知付款;按通知 TSAU?r\P  
at constant market price 按固定市价计算 ^=n+T7"J  
at constant price 按固定价格计算 @D-AO_  
at cost 按成本计算 ^J Z^>E~  
at current market price 按当时市价计算;按现时市价计算 \ \BCcr\l  
at current price 按当时价格计算;按现时价格计算 9YsR~SM  
at factor cost 按要素成本计算;按生产要素成本计算 F62V 3 Xy  
at money-of-the-day price 按付款当日价格计算  nVu&/  
at or better 按指定或较佳价位〔买卖指令〕 f)c~cJz<q  
at par 按面值计算;平价 Q$obOEr2(  
at sight 见票即付 )%SkJ  
at the close 按收市盘 ihh4pD27g  
at the opening 按开市盘 lf>*Y.!@me  
attestation 见证;见证条款 GU't%[  
at-the-money option 平价期权 jztq.2-c#  
attorney 受权人;受托代表人 4L-:*b_v\  
attornment 新拥有人承认书 L- pVltX  
attributable profit 可归属利润 xvzr:p P  
attributable share value 可归属股份价值 -yGDh+-  
Auckland Stock Exchange 奥克兰证券交易所 ,*4p?|A  
auction 拍卖 ZT02"3F  
auctioneer 拍卖商 V._6=ZJ  
audit 审计;核数 "G-1>:   
Audit Commission 审计署 aK,z}l(N  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] gH2,\z`[4  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 B63pgPX  
audit review 帐目审查 YY?a>j."a  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 x}U8zt)yD3  
audited account 审计帐目;经审计的帐目 ze_{=Cv&Y  
audited annual account 经审计的周年帐目 Wv__ wZ  
audited balance sheet 经审计的资产负债表 Ngr/QL]Q  
auditor 核数师;核数主任;审计师 VIP7OHJh  
auditor's certificate 核数师证明书;审计师证明书 G*S|KH  
auditor's report 核数师报告;审计师报告 B!gGK|8  
Aussie bond 澳元债券 DjU9 uZT  
austerity budget 紧缩预算 SVjl~U-^  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Xi?b]Z  
Australia All Ordinaries Index 澳洲所有普通股票指数 pE{yv1Yg  
Australian Dollar [AUD] 澳元 )$w*V9d  
Australian Options Market 澳大利亚期权市场 "#v=IJy&r  
Australian Securities Commission 澳洲证券事务监察委员会 vHAg-Av c  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 7iHK_\tn  
Australian Stock Exchange 澳大利亚证券交易所 j1SMeDDM ~  
Austrian Schilling [ATS] 奥地利先令 k5kdCC0FCk  
authentication 认证;鉴证 -(`OcGM'L  
authority to purchase 委托购买证;委购书 L=2y57&Y  
authorization 认可;核准;授权;授权书 QDpEb=|S  
authorization by direction 指示授权 as=m`DqOh  
authorization by instruction 指令授权 ?[*0+h`en  
authorization by warrant 令状授权 9Rek4<5  
authorization of unit trust 单位信托的认可 iX'rU@C  
authorized agent 指定代理人 Lokl2o `  
authorized capital 法定资本 2tROT][J%  
authorized clerk 出市员 Ladsw  
authorized dealer 认可交易商 Xtwun  
authorized financial institution 认可财务机构 AamVms  
authorized fund 认可基金 =9kN_:-  
authorized fund house 获授权的基金公司;认可基金公司 h._nK\  
authorized institution 认可机构 k{gLMl  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 :K\mN/ x  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 O62b+%~F  
authorized insurer 获授权保险人;获认可承保人 pV6d Id  
authorized investment 特准投资项目 K1V#cB WO  
authorized person 获授权人 {;2vmx9  
authorized representative 获授权代表 ]"c+sMW  
authorized share capital 法定股本 USN8N (  
automated quotation system 自动报价系统 "NRDNqj(  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] !6Sd(2  
自动交易系统〔香港期货交易所有限公司〕 !*2%"H*  
automatic adjustment mechanism 自动调整机制 dd?x(,"A`  
automatic adjustment system 自动调整系统 ;q0uE:^ S  
Automatic Clearing House 自动票据交换所 {lth+{&L#  
automatic exchange rates accumulation system 自动化汇率累集系统 `mye}L2I  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 CG'.:` t  
automatic teller machine [ATM] 自动柜员机 xEuN   
autopay 自动转帐 T#pk]c6Q  
available assets 可用资产 `%3 /   
available fiscal reserve 现存财政储备 DK0.R]&4(  
available profit 可用利润 7bxA]s{m  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 \A `hj~  
average 平均;平均数;海损 gyS+9)gY  
average basic salary 平均基本薪金 X(jVRr_m9  
average consumer expenditure 平均消费开支;一般消费开支 /ywD{*  
average cost 平均成本 DmXcPJ[9  
average cost of land production 增辟土地平均成本 I\qYkWg7  
average daily turnover 平均每日成交额 K[chjp!$l  
average daily wage rate 平均每日工资率 pT?Q#,fh  
average expenditure pattern 平均开支模式 0A{/B/r   
average growth rate 平均增长率 c9R 5w.t:  
average net fixed assets 固定资产平均净值 UpXz&k  
average of relatives 相对价格平均数 \7"@RHcihB  
average price 平均价格 Ll MpS<2NO  
average propensity to consume 平均消费倾向;一般消费倾向 1<ro7A4hK  
average propensity to save 平均储蓄倾向;一般储蓄倾向 X-Wz:NA  
average rate 平均率 65ly2gl  
average revenue 平均收入;平均收益 fC}R4f7C  
average stock 平均库存;平均存货 L6>pGx  
average yearly rent 平均年租 ,G#.BLH cX  
avoidance of double taxation 避免双重课税 g'];Estb~  
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 /~4 "No@  
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