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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: NIG* }[}P  
A share A股;甲类股份 `#?]g!  
abatement of tax 减税;减扣免税额 t**MthnW  
ABN AMRO Bank N.V. 荷兰银行 R%6KxN)+@  
above-the-line expenditure 线上项目支出;经常预算支出 !:Ob3Mq\  
above-the-line receipt 线上项目收入;经常预算收入 :"gu=u!  
ABSA Asia Limited 南非联合亚洲有限公司 ufJHC06  
absolute change 绝对数值变更 .V@3zzv\  
absolute expenditure 实际开支 f@0Km^aUc  
absolute guideline figure 绝对准则数字 Jk57| )/  
absolute interest 绝对权益 >cH}sNHy  
absolute order of discharge 绝对破产解除令 C);I[H4Yfw  
absolute profit margin 绝对利润幅度 G%>M@nYUE  
absolute value 实值;绝对值 a1z*Z/!5  
absolutely vested interest 绝对既得权益 KebC$g@W  
absorbed cost 已吸收成本;已分摊成本 3cc;BWvM  
absorption 吸收;分摊;合并 C0W-}H  
absorption rate 吸收率;摊配率;分摊率  CP Ju=  
ACB Finance Limited 亚洲商业财务有限公司 dst!VO: M  
acceptable form of reciprocity 合理的互惠条件 a}[rk*QmZ  
acceptable rate 适当利率;适当汇率 R]0tG   
acceptance agreement 承兑协议 8|tnhA]~  
acceptance for honour 参加承兑 w[#*f?at~  
acceptor 承兑人;接受人;受票人 c]NZG n*  
acceptor for honour 参加承兑人 %v[KLMo'(  
accident insurance 意外保险 "Fz1:VV&  
Accident Insurance Association of Hong Kong 香港意外保险公会 Tr, zV  
accident insurance scheme 意外保险计划 WQsu}_g5y  
accident year basis 意外年度基准 *RFBLCt  
accommodation 通融;贷款 m}'!W`<  
accommodation bill 通融票据;空头票据 8zQN[[#n  
accommodation party 汇票代发人 _% i!LyG  
account balance 帐户余额;帐户结余 /]2I%Q  
account book 帐簿 Se>v|6  
account collected in advance 预收款项 FY pspv?4  
account current book 往来帐簿 '?T<o  
account of after-acquired property 事后取得的财产报告 V6_~"pRR=  
account of defaulter 拖欠帐目 f |NXibmP  
account payable 应付帐款 eE@7AM  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 K+`deH_d  
account receivable 应收帐款 Px&)kEQ  
account receivable report 应收帐款报表 ?L6wky{  
account statement 结单;帐单;会计财务报表 BzTzIo5  
account title 帐户名称;会计科目 zN/nKj: Q  
accountant's report 会计师报告 T-Yb|@4  
Accountant's Report Rules 会计师报告规则 @#yl_r%  
accounting and auditing procedure 会计与审计程序;会计与核数程序 -_bDbYL  
Accounting Arrangements 《会计安排》 PoD/i@  
accounting basis 会计基础 ,fvhP $n  
accounting by Official Receiver 破产管理署署长呈交的帐目 M|7][! <G!  
Accounting Circular 《会计通告》 )NO ,G  
accounting class 会计类别 5m\)82s  
accounting date 记帐日期;会计结算日期 %- Ga  ^[  
accounting for money 款项核算 YMj iJTl  
Accounting Officer 会计主任 9/{ 8Y&  
accounting period 会计报告期;会计期 ,mM7g  
accounting policy 会计政策;会计方针 Lm+E?Ca  
accounting practice 会计惯例 j9.%(*  
accounting principle 会计准则 60l!3o"p!  
accounting record 会计记录 A-u!{F  
accounting report 会计报告 O;.DQ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 vd/BO  
Accounting Society of China 中国会计学会 |}@teN^J*U  
accounting statement 会计报表 %yK- Q,'O  
accounting system 会计制度;会计系统 .2y @@g  
accounting transaction 会计事项;帐务交易 n!U1cB{  
accounting treatment 会计处理 B/B`=%~5_^  
accounting year 会计年度 % -.V6}V  
accretion 增值;添加 Y6 a9S`o  
accrual 应计项目;应累算数目 CKX3t:HP0  
accrual basis 应计制;权责发生制 [K1z/ea)V  
accrual basis accounting 应计制会计;权责发生制会计 zUWeOR'X  
accrue 应累算;应计 HC"yC;_  
accrued benefit 应累算利益 zr wzI+4  
accrued charges 应计费用 8v6AfTo%  
accrued cumulative preference share dividend 应累算的累积优先股股息 >AWWwq -  
accrued expenses 应累算费用 c/%GfB[w0  
accrued interest payable 应付利息;应计未付利息 xu@xP5GB^  
accrued interest receivable 应收利息;应计未收利息 DHuUEv<  
accrued right 累算权益 7gREcL2  
accruing profit 应累算的利润 tO3#kV\,  
accumulated fiscal reserve 累积财政储备 $<L@B|}F)  
accumulated profit 累积利润;滚存溢利 %0vWyU:K9  
accumulated reserve 累积储备 &&C'\,ZK5  
accumulation of surplus income 累积收益盈余 T%E/k# )q  
acquired assets 既得资产 M2nUY`%#v  
acquisition 收购;购置;取得 b]*OGp4]5  
acquisition cost 购置成本 gI/(hp3ob  
acquisition expenses 购置费用 =+H,}  
acquisition of 100% interest 收购全部股权 "om[S :ai  
acquisition of control 取得控制权 3teP6|K'g  
acquisition of fixed assets 购置固定资产 ViU5l*n;  
acquisition of shell “买壳” | g"K7XfM4  
acquisition price 收购价 m14'u GC  
act of God 天灾 AmrVxn4  
acting partner 执事合伙人 8_M"lU0[  
active market 买卖活跃的市场;交投畅旺的市场;旺市 N9~'\O$'7  
active partner 积极参与的合伙人 )!FheoR  
active trading 交投活跃 &,* ILz  
actual circulation 实际流通 <KX+j,4  
actual cost 实际成本 3;AJp_;  
actual expenditure 实际开支;实际支出 '_ys4hz}  
actual income 实际入息;实际收入;实际收益 lkJe7 +s  
actual market 现货市场 ~VV$wU!A  
actual price 现货价;实际价格 ;_0frX  
actual profit 实际利润 CD4@0Z+  
actual quotation 实盘;实际价位;实际报价 "d2JNFIHb  
actual year basis 按实际年度计算 ER;\Aes*?  
actuals 实货 Kd*=-  
actuarial investigation 精算调查 yTf/]H]d  
actuarial principle 精算原则 B &3sV+  
actuarial report 精算师报告 AB<%GzW0(  
Actuarial Society of Hong Kong 香港精算学会 T=CJUla  
actuarial valuation 精算师估值 fnIF<Zt  
actuary 精算师 b&'YW*W  
ad referendum agreement 暂定协议;有待覆核的协定 h+Y>\Cxg  
ad valorem duty 从价税;按值征税 5ka6=R(r  
ad valorem duty system 从价税制 fh` }~ aQ  
ad valorem fee 从价费  IuMJ-"  
ad valorem tariff 从价关税 3E}j*lo  
additional allowance 额外免税额 f/"IC;<~t>  
additional amount for unexpired risk 未过期风险的额外款额 Iu^I?c[  
additional assessable profit 补加应评税利润 ZuKOscVS#T  
additional assessment 补加评税 Q x&7Ceu"  
additional commitment 额外承担 OyG2Ks"H  
additional commitment vote 额外承担拨款 *nEG<Y)  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 kIRjoKf<F  
additional dependent parent allowance 供养父母额外免税额 x@D> JG  
additional provision 额外拨款 2'Raj'2S4  
additional stamp duty 附加印花税 8Nx fYA  
additional tax 补加税罚款;补加税款 ft~QVe!  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 4}Lui9  
adjudged bankrupt 被裁定破产 gLlA'`!  
adjudicated bankrupt 裁定破产人 T "#DhEM  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ,rOh*ebF  
adjudication of bankruptcy 裁定破产;宣告破产 Tq?f5swsI  
adjudication of insolvency 裁定无力偿还债务 tH:?aP*2  
adjusted actual 经调整的实数;调整后的实数 l9 n$cv^  
adjusted current assets 经调整的流动资产;调整后的流动资产 |W*2L] &  
adjusted figure 经调整的数字;调整后的数额 n^nQrRIp  
adjusted liabilities 经调整的负债;调整后的负债 {MUO25s02  
adjusted loss 经调整的亏损;调整后的亏损 z?GtC{L9  
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 <SdOb#2  
adjusted profit 经调整的利润;调整后的利润 j"+6aD/lv  
adjusted surplus 经调整的盈余额;调整后的盈余额 #%{  
adjusted value 经调整的价值;调整后的价值 #A:^XAU1Z@  
adjustment 调整;修订;理算〔保险〕 "2 D{X  
adjustment centre 调剂中心 q(BRJ(  
adjustment lag 调整过程的时间差距;调整时差 *z]P|_:&G  
adjustment mechanism 调整机制 3h6,x0AG  
adjustment of loss 亏损调整 &a6-+r  
adjustment process 调整过程;调整程序 hMgk+4*  
adjustment range 调整幅度 ony;U#^T  
administered exchange rate 受管制汇率 C;ME"4,(  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 hTPvt  
administration expenses 行政费用 :u2tu60&MJ  
administration fee 手续费;行政费 T0cm+|S  
administration in bankruptcy 破产管理 d <zD@ z  
administration order 遗产管理令 )iZhE"?z  
administrator 管理人;遗产管理人 SN`L@/I  
administrator of the estate 遗产管理人 B5_QH8kt7  
admission of debt 债项承认书 P<9T.l  
admission of proof 接纳债权证明 Y 2^y73&k  
advance 放贷款项;垫付款项;预支款项;预付款项 1y eD-M"w  
advance account 暂支帐目;预付款帐户 iztgk/(+G  
advance compensation 预付补偿金 0:x+;R<P*w  
advance from shareholder 股东垫款 ObataUxQT  
advance pending reimbursement 预支以待日后付还 V1A7hRjxvG  
advanced economy 先进经济体系 xX~m Fz0C  
advancement 预付;预付财产 L l,nt  
advances warrant 垫款令 d8WEsQ+)A  
advancing 贷出 r%LG>c`^  
adverse balance 逆差 Ey_mK\'  
adverse exchange 逆汇 $$R- >  
advertisement addressed to shareholders 在报章刊登的致股东通告 \_+Af`  
advice for collection 托收通知书 .SBN^fq  
advice of drawing 提款通知书;汇票通知书 p4K 8L'nZ  
advice of payment 付款通知 GB}X  
Advisory Committee [Securities and Futures Commission] wHQYBYKcd  
谘询委员会〔证券及期货事务监察委员会〕 YLV$#a3  
Advisory Committee on Diversification 经济多元化谘询委员会 %F<3_#Y  
affidavit 誓章;遗产申报誓章 C%P.`NxA  
affidavit of no receipt 述明无收款的誓章 W61:$y}8  
affiliate 联号;联营公司;附属公司 6X$\:>  
affiliated company 附属公司;联号;联营公司 w h^I|D?"  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 [U7r>&  
affordability 负担能力 3W3d $  
African Development Bank [AfDB] 非洲开发银行 :5:_Dr<  
after-acquired property 事后取得的财产 [VOw:|Tt  
after-hours dealing 市后交易 ~SEIIq  
after-tax profit 税后盈利;税后利润;税后溢利 Z3iX^  
agency agreement 代理协议 /jOug>s  
agency expenses 代理机构的开支 *Oy%($'  
agency fee 代理费 JZ-M<rcC  
Agency Law 《代理法》 a0  w  
agent 代理人;承销人 `UkPXCC\1  
agent of company 公司代理人 eBW]hwhKzM  
agent's fee 代理人费;经纪费 @2 SL$0!QA  
aggregate 总计;总数;总体数字 GU)NZ[e  
aggregate amount 总款额;总额 );^{;fLy%  
aggregate assets and liabilities 总体资产与负债 dr4m}v.  
aggregate at constant price 按固定价格计算的总体数字 q -^Z=,<  
aggregate demand 总需求 ~I%JVX%  
aggregate gross position 总持仓量 zx5t gZd,N  
aggregate limit 总限额 McU]U 9:z  
aggregate of salaries tax 合计薪俸税 Y F W0  
aggregate performance 总体表现;总体业绩 Zg!E}B:z  
aggregate supply 总体供应 `ln= D$  
aggregate surplus 总盈余 .eDI ZX  
aggregate total 整体总额 \JZ'^P$Q  
aggregate value 总值;合计价值 hfQ^C6yR  
aggregated basis 合计基准 =v=H{*dWA  
aggregated net chargeable income 合计应课税入息实额 q.RW_t~  
aggregation 合并计算;合计;总和 No)@#^  
aggregation of incomes of husband and wife 夫妇入息合并计算 ]b@:?DX8  
aggregation of property 财产的总和 h}P""  
agio 差价;贴水 LD}ZuCp!  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 &v_b7h  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment j'FBt8P'  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 _l.kbfp@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment [Uu!:SZ  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 <}Rr C#uiA  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 7o64|@'j  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 "8`f x  
agreement for a settlement 授产协议 ^2um.`8  
agreement for assignment 转让协议 XAc#ywophi  
agreement for sale 售卖协议;买卖协议 9Vv&\m!0  
agreement for sale and purchase 买卖协议 las|ougLy  
agreement for the payment of interest 支付利息协议 v\ Xk6k  
agreement for the repayment of money 还款协议 uEkUK|  
agreement of reinsurance 再保险协议 _ ;_NM5  
Agricultural Bank of China 中国农业银行 }\!38{&  
air passenger departure tax 飞机乘客离境税 p[-bu B]  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 m.N/g,  
airport tax 机场税 *1;}c z  
alcohol duty 酒精税 fmj-&6  
alienation 让与;让渡;转让 Yv jRJ  
alimony 生活费;赡养费 uia-w^F e  
All Ordinaries Index [AOI] 所有普通股指数 R%N&Y~zH  
all risks 全险;综合险 ``mW\=fe  
All Sales Record for Stock Market 《股票市场成交报告》 ,~- dZs  
Allied Capital Resources Limited 新联财务有限公司 g4^df%)&  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 3?GEXO&,E  
allocation letter 拨款信件 g&"__~dS-F  
allocation of fund 分配款项;预留款项 ?$xZ$zW  
allocation of profit 利润分配;溢利分配 r$~ f[cA  
allocation warrant 拨款令 HLcK d`$/  
allotment 分配;配股 f ^f{tOX  
allotment notice 股份配售通知;配股通知 #b4Pn`[   
allotment of shares 股份分配 |JW-P`tL0  
allowable 可获宽免;免税的 lvz&7Zb  
allowable business loss 可扣除的营业亏损 YQ}bG{V  
allowable expenses 可扣税的支出 /a$RJ6t&3  
allowance 免税额;津贴;备抵;准备金 G6(U\VFqO  
allowance for debts 债项的免税额 1[vmK,N=E  
allowance for depreciation by wear and tear 耗损折旧免税额 tA2I_W Cl  
allowance for funeral expenses 殡殓费的免税额 EV 8}C=  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 D'Gmua]I  
allowance for repairs and outgoings 修葺及支出方面的免税额 fhAK^@h  
allowance to debtor 给债务人的津贴 8j} CP  
alteration of capital 资本更改 cO"7wgg  
alternate trustee 候补受托人 }*4K]3et$  
amalgamation 合并 Py[Z9KLX  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +SSF=]4+  
ambit of charges 征税范围;收费范围 J!o[/`4ib  
amended valuation 经修订的估值 S&@uY#_(*T  
American Commodities Exchange 美国商品交易所 %K_[Bx{B  
American Express Bank Limited 美国运通银行 n^;:V8k  
American Stock Exchange 美国证券交易所 PZRm.vC)k  
amortization 摊销 ;m3SlP{F  
amount due from banks 存放银行同业的款项 qmcLG*^,  
amount due from banks abroad 存放海外银行同业的款项 WX} "Pj/6  
amount due from holding companies 控股公司欠款 ozbu|9 +v  
amount due from local banks 存放本港银行同业的款项 KF|<A@V  
amount due to banks 银行同业的存款 zUqt^_  
amount due to banks abroad 海外银行同业的存款 3Q`F x  
amount due to holding companies 控股公司存款 )} y1  
amount due to local banks 本港银行同业的存款 HKk;oG  
amount due to outport banks 外埠银行同业的存款 1Ig@gdmz  
amount for note issue 发行纸币的款额 N6Fj} m&E  
amount of bond 担保契据的款额 42?X)n>  
amount of consideration 代价款额 t>h<XPJi  
amount of contribution 供款数额 QUp()B1  
amount of indebtedness 负债款额 dIG(7 ~  
amount of principal of the loan 贷款本金额 Z_Ox'  
amount of rates chargeable 应征差饷数额 gd6We)&  
amount of share capital 股本额 z6 v RTY  
amount of sums assured 承保款额 K4i#:7r'b  
amount of variation 变动幅度 z./M^7v?  
amount of vote 拨款数额 1q*85 [Y  
amount payable 应付款额 Lnnl++8Y  
amount receivable 应收款额 a3L]'E'*#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cy)gN g  
analysis 分析 SnRTC<DDh  
ancillary risk 附属风险 -Rhxib|<  
annual account 周年帐目;周年帐目报表;年度决算;年结 9~DoF]TM  
annual accounting date 年结日期 (u-i{<   
annual allowance 每年免税额;年积金;年度津贴;年津 !ec\8Tj  
annual balance 年度余额 Z'PE^ ,  
annual disposable income 每年可动用收入 >A|6 kzC  
annual estimates 周年预算 LMWcF'l  
annual fee 年费 >De\2gbJ  
annual general meeting 周年大会 h[%`'(  
annual growth rate 年增率;每年增长率 12aAO|]/~  
annual long-term supplement 长期个案每年补助金 W{l+_a{/9  
annual pensionable emolument 可供计算退休金的年薪 |n3PznV  
annual report 年报 *plsZ*Q8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p%CAicn  
annual return 周年报表;周年申报表;每年报税表格 3uCC_Am  
Annual Return Rules 《周年报表规则》 B2%)G$B  
annual review of consumer prices 每年消费物价回顾 %-|Po:6  
annual roll-forward basis 逐年延展方式 L@w|2  
annual salary 年薪 I+w3It  
annual statement 年度报表;年度决算表 b5 YE4h8%  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 VcT(n7  
annuitant 年金受益人 A0yRA+  
annuity 年金 V^=z\wBZ  
annuity contract 年金合约 5UR$Pn2a2  
annuity on human life 人寿年金 a<FzHCw  
antecedent debt 先前的债项 @#1k+tSA,  
ante-dated cheque 倒填日期支票 x&tad+T  
anticipated expenditure 预期开支 _wKFT>  
anticipated net profit 预期纯利 eb2~$ ,$  
anticipated revenue 预期收入 8HdmG{7.  
anti-inflation measure 反通货膨胀措施 FZz\z p  
anti-inflationary stance 反通货膨胀立场 ,IxAt&kN  
apparent deficit 表面赤字 G5E03xvL  
apparent financial solvency 表面偿债能力 \&]'GsfF  
apparent partner 表面合伙人 3k5OYUk  
application for personal assessment 个人入息课税申请书 7NRq5d(lP  
application of fund 资金应用 {QTfD~z^K  
application to release as liquidator and to destruct the books of accounts and documents \y{Bnp5h  
申请免除清盘人职务及毁灭帐簿与文件 RS#)uC5/%  
appointed actuary 委任精算师 mKtZ@r)u  
appointed auditor 委任核数师;委任审计师 \i}n1Qd  
appointed trustee 委任的受托人 {bl&r?[y  
appointer 委任人 bgqN&J)Jr)  
apportioned pro rata 按比例分摊 3Tg  
apportionment 分配;分摊 G6_Kid}"q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xIf,1g@Cq9  
apportionment formula 分摊方程式 41mg:xW(J  
apportionment of estate duty 遗产税的分摊 (EIdw\  
appraisal 估价;评估 1j# ~:=I  
appreciable growth 可观增长 )?joF)  
appreciable impact 显着影响 L{ ?& .iA  
appreciable increase 可观增长 NwoBM6 #  
appreciation 增值;升值 Hu|NS{Ke-  
appreciation against other currencies 相对其他货币升值 4\x'$G  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .6+j&{WNo!  
appreciation tax 增值税 1bF aQ50t  
appropriation 拨款;拨用;拨付 W`^'hka  
appropriation account 拨款帐目 K_bF)6"  
Appropriation Bill 拨款法案 /$'tO3  
appropriation-in-aid system 补助拨款办法 49^;T;'v  
approved assets 核准资产 k'&BAC.K,  
approved basket stock 认可一篮子证券 o*eU0  
approved budget 核准预算 VZ'[\3J  
approved charitable donation 认可慈善捐款 mS6 #\'Qa  
approved charitable institution 认可慈善机构 Dr$k6kZ}'U  
approved currency 核准货币;认可货币 $GNN* WmHw  
approved estimates 核准预算 .slA }  
approved estimates of expenditure 核准开支预算 D3$PvX[f  
approved overseas insurer 核准海外保险人 }|%dN*',  
approved overseas trust company 核准海外信托公司 Oj\lg2Ck  
approved pooled investment fund 核准汇集投资基金 @X?DHLM  
approved provident fund scheme 认可公积金计划 7f#e#_sM;  
approved provision 核准拨款 WW\u}z.QJ  
approved redeemable share 核准可赎回股份 lPSyFb"  
approved regional stock 认可地区性证券 3ox%1x NA  
approved retirement scheme 认可退休金计划 21bvSK  
approved subordinated loan 核准附属贷款 .C$S DhJ~  
arbitrage 套戥;套汇;套利 0=#:x()e  
arbitrageur 套戥者;套汇者  #8MA+  
arbitrary amount 临时款项 )."_i64  
arrangement 措施;安排;协定 O $'# 8  
arrears 欠款 )o;/*h%@  
arrears of pay 欠付薪酬 pYa8iQ`6U;  
arrears of revenue 逾期未收税款;逾期未收的帐项 Hdw;=]-  
articles of association 组织章程;组织细则;组织章程细则 -;20|US)u  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 G|Rsj{2'  
ascertainment of profit 确定利润 Ci4`,  
"Asia Clear" “亚洲结算系统” 'FgBYy/  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 #(F/P!qk  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Gole7I  
Asian Development Fund [ADF] 亚洲发展基金 KiAWr-~gJ  
Asian dollar bond 亚洲美元债券 uf]S PG#/D  
Asian dollar market 亚洲美元市场 h:-ZXIv?  
Asian dollar rate 亚洲美元利率 =5/ow!u8  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 [Ul"I-K  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 px8988X  
asked price 沽盘;喊价;索价;卖方报价 C]414Ibi  
assessable income 应评税入息 ]$Pl[Vegy  
assessable loss 应评税亏损 Q)c3=.[>  
assessable profit 应评税利润 Yz]c'M@  
assessable value 应评税值 nNz1gV:0X  
assessed profit 估定利润 Y[)b".K  
assessed value 经评估价值 nF>41 K  
assessment 评税;评定;估价;评税单 fI"sdzu^  
assessment number 评税编号;估价编号 |a4cER.'2^  
assessment of additional tax 补加税评税 FlGU1%]m  
assessment of performance 业绩评估;实绩评价 3n;>k9{  
Assessor 评税主任 ,`PC^`0c}o  
asset price bubbles 资产价格泡沫 vz5x{W  
asset-backed securities 具资产保证的证券 /N= }wC  
assets accretion 资产增值 SW5V:|/  
assets and liabilities 资产与负债 OL]P(HRm]~  
assets betterment statement 资产递增表;资产改进表 `ppyCUX  
assets lending 实物放款;有抵押贷款 n2} (Pt.  
assets of the company passing on the death 死者去世时转移的公司资产 WoM;)Q  
assets pledged as security for liabilities 用作负债抵押的资产 WX .Ax$fT  
assets portfolio 资产投资组合 Em)U`"j/9  
assets price 资产价格 %O6r  
assets quality 资产质素 A12EUr5$  
assets realization 资产变现 6&| hpp#[  
assets refinancing arrangement 资产再集资安排 -V g(aD  
assets securitization 资产证券化 `#HtVI  
assets situated outside Hong Kong 在香港以外地方的资产 5~D(jHY;  
assets stripping 削减资产;拆卖资产 /]j^a:#"6t  
assets value 资产值 (P!r^87  
assignee 承让人 /pY-how%!  
assignment 转让;转让书;转让契 OQW%nF9~  
assignment of interest 权益转让 YI+ clh;%9  
assignment of letters patent and trade mark 专利证书及商标转让 (#kKL??W  
assignment of property 物业转让;物业转让书 #($~e|  
assignment right 转让权 8\WV.+  
assignor 转让人 <O Y (y#x  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ) >;7"v  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 tGE=!qk  
associate member 附属会员 Zd5Jz+f  
associated body corporate 相联法人团体 8[b_E5!V  
associated company 相联公司;联属公司 R [ZY;g:p  
associated corporation 相联法团 'oKen!?A  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] r>: ~!o*  
公认会计师公会〔英国〕 O22Q g  
Association of Futures Exchange Brokers 香港期货经纪协会 9xi nX-x;n  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 XHU\;TF  
association of underwriters 承保人组织 k5M5bH',  
assumption of control 接管 YMN=1Zuj?  
assurance 担保;保险;转易;转易书 c@3mfc{  
assurance of interest 权益的转易 {N3&JL5\"E  
at 19XX price 按一九XX年价格计算 F f{,zfN+3  
at a discount 按赔价计算;按贴水价格计算;打折扣 apOXcZ   
at a premium 按溢价计算;按升水价格计算 (> W \Nf  
at call 通知付款;按通知 HQvJ*U4++  
at constant market price 按固定市价计算 3Ccy %;  
at constant price 按固定价格计算 /4*Y#IpZ  
at cost 按成本计算 4#CHX^De  
at current market price 按当时市价计算;按现时市价计算 Nq9\2p  
at current price 按当时价格计算;按现时价格计算 rD+mI/_J`  
at factor cost 按要素成本计算;按生产要素成本计算 T;G<62`.h  
at money-of-the-day price 按付款当日价格计算 2HUw^ *3  
at or better 按指定或较佳价位〔买卖指令〕 O8 OAXRt/Y  
at par 按面值计算;平价  TZ63=m  
at sight 见票即付 hK,a8%KnFA  
at the close 按收市盘 MaPOmS8?  
at the opening 按开市盘 2E8G 5?qe)  
attestation 见证;见证条款 Oa2\\I  
at-the-money option 平价期权 [~PR\qm  
attorney 受权人;受托代表人 MyZVx|7 E  
attornment 新拥有人承认书 lE gjv,  
attributable profit 可归属利润 FDFwx|  
attributable share value 可归属股份价值 c]h@<wnv  
Auckland Stock Exchange 奥克兰证券交易所 j7U&a}(  
auction 拍卖 ?&'Kw>s@  
auctioneer 拍卖商 X%)~i[_DV  
audit 审计;核数 l\F71pwSI  
Audit Commission 审计署 ? cXW\A(  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 3&>0'h  
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〕 s`ZP2"`f  
audit review 帐目审查 ^2H;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 CuD}Uo+u  
audited account 审计帐目;经审计的帐目 4(*PM&'R  
audited annual account 经审计的周年帐目 -#v1/L/=  
audited balance sheet 经审计的资产负债表 q}+zN eC  
auditor 核数师;核数主任;审计师 NT0n [o^  
auditor's certificate 核数师证明书;审计师证明书 |.,]0CRg  
auditor's report 核数师报告;审计师报告 Th$Z9+()  
Aussie bond 澳元债券 O/|))H?C  
austerity budget 紧缩预算 tAE(`ow/Ur  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 aZ$5"  
Australia All Ordinaries Index 澳洲所有普通股票指数 k_{?{:X;y  
Australian Dollar [AUD] 澳元 ]=VRct "  
Australian Options Market 澳大利亚期权市场 ~|9VVeE  
Australian Securities Commission 澳洲证券事务监察委员会 MT"&|Og  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 s;YbZ*oaMe  
Australian Stock Exchange 澳大利亚证券交易所 ;@T0wd_i|  
Austrian Schilling [ATS] 奥地利先令 hf]m'5pb  
authentication 认证;鉴证 H<[~V0=  
authority to purchase 委托购买证;委购书 4uzMO<  
authorization 认可;核准;授权;授权书 WPkKbF  
authorization by direction 指示授权 70GBf"  
authorization by instruction 指令授权 +}N'Xa/Jt  
authorization by warrant 令状授权 y] c1x=x  
authorization of unit trust 单位信托的认可 'UUj(1 f  
authorized agent 指定代理人 [nZIV  
authorized capital 法定资本 .=9WY_@SZ  
authorized clerk 出市员 ;xe.0j0h  
authorized dealer 认可交易商 CxeW5qc  
authorized financial institution 认可财务机构 aUzCKX%>C  
authorized fund 认可基金 ;<N:!$p  
authorized fund house 获授权的基金公司;认可基金公司 h Fik>B#!  
authorized institution 认可机构 'Gqv`rq&  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 =V]0G,,\  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构  k`Ifl)  
authorized insurer 获授权保险人;获认可承保人 6IG?t  
authorized investment 特准投资项目 A $gn{ c  
authorized person 获授权人 Nwz?*~1  
authorized representative 获授权代表 + x=)Kp>  
authorized share capital 法定股本 ] re=8s6  
automated quotation system 自动报价系统 o^vX\a?`u  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 7n6g;8xE  
自动交易系统〔香港期货交易所有限公司〕 HK8sn1j  
automatic adjustment mechanism 自动调整机制 ey=KAt  
automatic adjustment system 自动调整系统 xy[#LX)RW  
Automatic Clearing House 自动票据交换所 <kdlXS>J.  
automatic exchange rates accumulation system 自动化汇率累集系统 q:/df]Ntt  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 s{Y4wvQyB  
automatic teller machine [ATM] 自动柜员机 *$g!/,  
autopay 自动转帐 D<;~eZ'  
available assets 可用资产 /7 Tm2Vj8  
available fiscal reserve 现存财政储备 uy'seJ  
available profit 可用利润 g w([08  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 iCF},W+  
average 平均;平均数;海损 b/'c h  
average basic salary 平均基本薪金 +Cw_qS"=  
average consumer expenditure 平均消费开支;一般消费开支 WHY/x /$  
average cost 平均成本 :.,9}\LK  
average cost of land production 增辟土地平均成本 & "&s,  
average daily turnover 平均每日成交额 `SFeln{1B  
average daily wage rate 平均每日工资率 ^PTf8o  
average expenditure pattern 平均开支模式 x/umwT,ov  
average growth rate 平均增长率 4u 6 FvN  
average net fixed assets 固定资产平均净值 -!Myw&*\V  
average of relatives 相对价格平均数 R J{$`d  
average price 平均价格 g0tnt)]  
average propensity to consume 平均消费倾向;一般消费倾向 &/? Ct!_  
average propensity to save 平均储蓄倾向;一般储蓄倾向 v 49o$s4J  
average rate 平均率 eo0-aHs  
average revenue 平均收入;平均收益 [j+:2@  
average stock 平均库存;平均存货 [34N/;5  
average yearly rent 平均年租 dT|f<E/P  
avoidance of double taxation 避免双重课税 V.P<>~W  
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 uQ5h5Cfz  
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