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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: Evj%$7H1L1  
A share A股;甲类股份 *eHa4I  
abatement of tax 减税;减扣免税额 w=fWW^>bP  
ABN AMRO Bank N.V. 荷兰银行 <B>qE a_I  
above-the-line expenditure 线上项目支出;经常预算支出 >bWpj8Kv  
above-the-line receipt 线上项目收入;经常预算收入 4AEw[(t  
ABSA Asia Limited 南非联合亚洲有限公司 'GezIIaH  
absolute change 绝对数值变更 ,oH\rrglf  
absolute expenditure 实际开支 }*bp4<|  
absolute guideline figure 绝对准则数字 <eEIR  
absolute interest 绝对权益 oF$#7#0`;8  
absolute order of discharge 绝对破产解除令 a0)w/A&  
absolute profit margin 绝对利润幅度 O\f`+Q`0  
absolute value 实值;绝对值 k}:;`ST  
absolutely vested interest 绝对既得权益 gd * b0(  
absorbed cost 已吸收成本;已分摊成本 Rw `ezC#  
absorption 吸收;分摊;合并  [{2v}  
absorption rate 吸收率;摊配率;分摊率 mTsyVji8  
ACB Finance Limited 亚洲商业财务有限公司 [_%u5sc-y  
acceptable form of reciprocity 合理的互惠条件 Iq%<E:+GL  
acceptable rate 适当利率;适当汇率 $yi:0t8t  
acceptance agreement 承兑协议 ! 7V>gWhR  
acceptance for honour 参加承兑 .'o=J`|  
acceptor 承兑人;接受人;受票人 Eb~vNdPo  
acceptor for honour 参加承兑人 xGyl7$J  
accident insurance 意外保险 tW~kn9glZ  
Accident Insurance Association of Hong Kong 香港意外保险公会 pNd`fV#jX  
accident insurance scheme 意外保险计划 #C } +  
accident year basis 意外年度基准  \xp0n  
accommodation 通融;贷款 ^f>c_[fR  
accommodation bill 通融票据;空头票据 ,gk'8]  
accommodation party 汇票代发人 .f0qgmIyL  
account balance 帐户余额;帐户结余 hpXW t Q  
account book 帐簿 9IXy96]]6  
account collected in advance 预收款项 MS#"TG/)  
account current book 往来帐簿 ym5@SBqIx  
account of after-acquired property 事后取得的财产报告 -3yK>\y=|  
account of defaulter 拖欠帐目 5ph CEKt;  
account payable 应付帐款 Q&PWW#D  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 jY\z+lW6A  
account receivable 应收帐款 >{ {ds--  
account receivable report 应收帐款报表 Fc[vs52  
account statement 结单;帐单;会计财务报表 P !f{U;B  
account title 帐户名称;会计科目 ?,7!kTRH  
accountant's report 会计师报告 Es#:0KH].v  
Accountant's Report Rules 会计师报告规则 ]v}W9{sY  
accounting and auditing procedure 会计与审计程序;会计与核数程序 \(7A7~  
Accounting Arrangements 《会计安排》 o:v_I{  
accounting basis 会计基础 F&uiI;+zJ  
accounting by Official Receiver 破产管理署署长呈交的帐目 ZRYlm$C  
Accounting Circular 《会计通告》 YGPb8!  
accounting class 会计类别 :vIJ>6lIR  
accounting date 记帐日期;会计结算日期 <w}^Z}fpk&  
accounting for money 款项核算 xO:h[  
Accounting Officer 会计主任 ?8kFAf~  
accounting period 会计报告期;会计期 XK\nOHLS  
accounting policy 会计政策;会计方针 !pU^?Hy=  
accounting practice 会计惯例 l[_antokn  
accounting principle 会计准则 >Z*b0j  
accounting record 会计记录 ZDaHR-%Y  
accounting report 会计报告 6 8n ;#-X  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7]Qxt%7/>  
Accounting Society of China 中国会计学会 (KN",u6F  
accounting statement 会计报表 *=B<S/0  
accounting system 会计制度;会计系统 e.L&A|  
accounting transaction 会计事项;帐务交易 4Ia'Yr  
accounting treatment 会计处理  .?CaU  
accounting year 会计年度 IT=y+  
accretion 增值;添加 /"="y'Wx  
accrual 应计项目;应累算数目 %S"z9@  
accrual basis 应计制;权责发生制 075IW"p'  
accrual basis accounting 应计制会计;权责发生制会计 Q3& ?28  
accrue 应累算;应计 H (K!{k  
accrued benefit 应累算利益 %CnVK1u!  
accrued charges 应计费用 |qguLab(  
accrued cumulative preference share dividend 应累算的累积优先股股息 I 2AQ G  
accrued expenses 应累算费用 g&$5!ifgi  
accrued interest payable 应付利息;应计未付利息 KsTGae;ds  
accrued interest receivable 应收利息;应计未收利息 q p}2  
accrued right 累算权益 \C~6 '  
accruing profit 应累算的利润 c}$>UhLe  
accumulated fiscal reserve 累积财政储备  nm`( ;<W  
accumulated profit 累积利润;滚存溢利 %JPr 7 }  
accumulated reserve 累积储备 hj"JmF$m  
accumulation of surplus income 累积收益盈余 rD$5]%Y  
acquired assets 既得资产 kuBtPZ  
acquisition 收购;购置;取得 IAkQR0fcN  
acquisition cost 购置成本 0TV16 --  
acquisition expenses 购置费用 &k|EG![  
acquisition of 100% interest 收购全部股权 `qd5+~c  
acquisition of control 取得控制权 m Qx1co  
acquisition of fixed assets 购置固定资产 .<%q9Jy#  
acquisition of shell “买壳” 7hx^U90K  
acquisition price 收购价 jtfC3E,U  
act of God 天灾 ^m D$#  
acting partner 执事合伙人 FZU1WBNL%t  
active market 买卖活跃的市场;交投畅旺的市场;旺市 #O~pf[[L  
active partner 积极参与的合伙人 yn+m,K/  
active trading 交投活跃 gktlwiCZ  
actual circulation 实际流通 X ]&`"Z]  
actual cost 实际成本 -">Tvi4  
actual expenditure 实际开支;实际支出 g qORE/[  
actual income 实际入息;实际收入;实际收益 dHOH]x  
actual market 现货市场 C$q-WoTM(  
actual price 现货价;实际价格 a}` M[%d7  
actual profit 实际利润 `}P9[HP  
actual quotation 实盘;实际价位;实际报价 27[e0 j  
actual year basis 按实际年度计算 d< XY"Y%  
actuals 实货 .$d:c61X  
actuarial investigation 精算调查 ER-Xd9R  
actuarial principle 精算原则 ":T"Y;  
actuarial report 精算师报告 MY\mo,#  
Actuarial Society of Hong Kong 香港精算学会 aBQ--Sz  
actuarial valuation 精算师估值 G+sB/l"  
actuary 精算师 ,0HID:&  
ad referendum agreement 暂定协议;有待覆核的协定 jX'pUO  
ad valorem duty 从价税;按值征税 @|<nDd{2  
ad valorem duty system 从价税制 %vf;qVoA~  
ad valorem fee 从价费 ;j;U9-oh  
ad valorem tariff 从价关税  WSeiW  
additional allowance 额外免税额 M7Z&t'=  
additional amount for unexpired risk 未过期风险的额外款额 (?uK  
additional assessable profit 补加应评税利润 aH%tD!%,o  
additional assessment 补加评税 .AX%6+o  
additional commitment 额外承担 NI:OL  
additional commitment vote 额外承担拨款 |9 *$6Y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 yTbtS-  
additional dependent parent allowance 供养父母额外免税额 K; hP0J  
additional provision 额外拨款 }Dcpe M?  
additional stamp duty 附加印花税 OmK0-fa/  
additional tax 补加税罚款;补加税款 O*/Utl  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 2y$DTMu  
adjudged bankrupt 被裁定破产 uU$/4{  
adjudicated bankrupt 裁定破产人 ](-[ I#  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 v{lDEF@2^N  
adjudication of bankruptcy 裁定破产;宣告破产 v(O@~8(I  
adjudication of insolvency 裁定无力偿还债务 lr)MySsu#H  
adjusted actual 经调整的实数;调整后的实数 <.lN'i;(  
adjusted current assets 经调整的流动资产;调整后的流动资产 y&4im;X0  
adjusted figure 经调整的数字;调整后的数额 GQ.akA_(  
adjusted liabilities 经调整的负债;调整后的负债 gQ '=mU  
adjusted loss 经调整的亏损;调整后的亏损 ?OO !M  
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 `ALQSo~l  
adjusted profit 经调整的利润;调整后的利润 #/`MYh=!W  
adjusted surplus 经调整的盈余额;调整后的盈余额 2"xhFxoD7  
adjusted value 经调整的价值;调整后的价值 T3)m{gv0`  
adjustment 调整;修订;理算〔保险〕 `+KLE(]vyH  
adjustment centre 调剂中心 U!"RfRD.<  
adjustment lag 调整过程的时间差距;调整时差 S)2Uoj  
adjustment mechanism 调整机制 hZe9Y?)  
adjustment of loss 亏损调整 3PzF^8KJ  
adjustment process 调整过程;调整程序 \n#l+R23  
adjustment range 调整幅度 b1e)w?n  
administered exchange rate 受管制汇率 B%[#["Ol  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Ax!@vL&@  
administration expenses 行政费用 TxkvHiq2  
administration fee 手续费;行政费 I[ZWOi\- ;  
administration in bankruptcy 破产管理 uWXxK"J.  
administration order 遗产管理令 $:D L+E-}  
administrator 管理人;遗产管理人 0B`rTLwB  
administrator of the estate 遗产管理人 _#P5j#  
admission of debt 债项承认书 eBECY(QMQ  
admission of proof 接纳债权证明 g2r8J0v  
advance 放贷款项;垫付款项;预支款项;预付款项 =o"sBVj  
advance account 暂支帐目;预付款帐户 G in  
advance compensation 预付补偿金 \=W t{  
advance from shareholder 股东垫款 {2|sk9?W  
advance pending reimbursement 预支以待日后付还 |>I4(''}  
advanced economy 先进经济体系 kP~ ;dJD  
advancement 预付;预付财产 9fSX=PVRmQ  
advances warrant 垫款令 TlQ5'0&I  
advancing 贷出 Tkf4`Gxd  
adverse balance 逆差 5bK:sht  
adverse exchange 逆汇 Zq}Cl'f  
advertisement addressed to shareholders 在报章刊登的致股东通告 sD XJXJZ  
advice for collection 托收通知书 X.)1>zk  
advice of drawing 提款通知书;汇票通知书 "0"8Rp&V|  
advice of payment 付款通知 = U~\iJ  
Advisory Committee [Securities and Futures Commission] Ce3  
谘询委员会〔证券及期货事务监察委员会〕 uUG&At  
Advisory Committee on Diversification 经济多元化谘询委员会 i6h0_q8 >  
affidavit 誓章;遗产申报誓章 CBx5:}t  
affidavit of no receipt 述明无收款的誓章 | -AR)Smt  
affiliate 联号;联营公司;附属公司 ~Oj-W6-+&,  
affiliated company 附属公司;联号;联营公司 +qF,XJ2  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 @(tiPV  
affordability 负担能力 ==7=1QfP  
African Development Bank [AfDB] 非洲开发银行 ;}4e+`fF|  
after-acquired property 事后取得的财产 1\,wV,  
after-hours dealing 市后交易 g5&,l  
after-tax profit 税后盈利;税后利润;税后溢利 0jefV*3qpB  
agency agreement 代理协议 vC5 (  
agency expenses 代理机构的开支 F>3fP  
agency fee 代理费 dG]s_lb9H  
Agency Law 《代理法》 p@xK`=Urb  
agent 代理人;承销人 iuq%Q\0@w  
agent of company 公司代理人 _{?/4ZhA\+  
agent's fee 代理人费;经纪费 o{QPW  
aggregate 总计;总数;总体数字 RE:$c!E!  
aggregate amount 总款额;总额 w.0]>/C  
aggregate assets and liabilities 总体资产与负债 .mS'c#~5Y  
aggregate at constant price 按固定价格计算的总体数字 i_;]UvP  
aggregate demand 总需求 *8QGv6*vQ  
aggregate gross position 总持仓量 ,7Lu7Q  
aggregate limit 总限额 ~dqEUu!C  
aggregate of salaries tax 合计薪俸税 *(@[E  
aggregate performance 总体表现;总体业绩 F_Mi/pB^`9  
aggregate supply 总体供应 & 5YI!; q,  
aggregate surplus 总盈余 =G2A Ufn   
aggregate total 整体总额 QI2T G,  
aggregate value 总值;合计价值 Bx&wS|-)D  
aggregated basis 合计基准 D3%`vq u&  
aggregated net chargeable income 合计应课税入息实额 }h)[>I(  
aggregation 合并计算;合计;总和 E :Y *;  
aggregation of incomes of husband and wife 夫妇入息合并计算 76*5/J-  
aggregation of property 财产的总和 ~v<,6BS<$Z  
agio 差价;贴水 u kKp,1xz  
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》 ^t\AB)(8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment rRZ ,X%  
《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》 sh"\ kk9  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 7e-l`]  
《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》 KuO5`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ]LhNP}c  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 A,qWg0A]nt  
agreement for a settlement 授产协议 !Q5ip'L  
agreement for assignment 转让协议 `#~HCl  
agreement for sale 售卖协议;买卖协议 0Sz iTM  
agreement for sale and purchase 买卖协议 G" Fd]'  
agreement for the payment of interest 支付利息协议 ]jS+ItL@  
agreement for the repayment of money 还款协议 k/#& ]8(  
agreement of reinsurance 再保险协议 fOyLBixR  
Agricultural Bank of China 中国农业银行 /TgG^|  
air passenger departure tax 飞机乘客离境税 f[/E $r99J  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 COK7 i^  
airport tax 机场税 ;2;Kq)j_=  
alcohol duty 酒精税 ' RjFWHAp  
alienation 让与;让渡;转让 <4Jo1  
alimony 生活费;赡养费 8BZDaiE"  
All Ordinaries Index [AOI] 所有普通股指数 S|%f<zAtJ  
all risks 全险;综合险 Q04iuhDO:  
All Sales Record for Stock Market 《股票市场成交报告》 x+9aTsZ  
Allied Capital Resources Limited 新联财务有限公司 @GG Pw9a  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,Mwj`fgh  
allocation letter 拨款信件 $u9y H Z  
allocation of fund 分配款项;预留款项 =e,2/Ep{i  
allocation of profit 利润分配;溢利分配 8Mq] V v  
allocation warrant 拨款令  :RW0<  
allotment 分配;配股 HJ*W3Mg  
allotment notice 股份配售通知;配股通知 a[GlqaQy+-  
allotment of shares 股份分配 b='YCa  
allowable 可获宽免;免税的 U>^ -Db]  
allowable business loss 可扣除的营业亏损 ukr a)>Y[|  
allowable expenses 可扣税的支出 r,x;q  
allowance 免税额;津贴;备抵;准备金 *qE[Y0Cd  
allowance for debts 债项的免税额 E:&ga}h  
allowance for depreciation by wear and tear 耗损折旧免税额 of ^N4  
allowance for funeral expenses 殡殓费的免税额 ; . c]0  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 bd2"k;H<o  
allowance for repairs and outgoings 修葺及支出方面的免税额 `1KZ14K  
allowance to debtor 给债务人的津贴 ;o#R(m@Lx  
alteration of capital 资本更改 eRa1eR gP  
alternate trustee 候补受托人 zRJopcE<  
amalgamation 合并 :R<n{%~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yl%F}kBR  
ambit of charges 征税范围;收费范围 z rt8ze=Su  
amended valuation 经修订的估值 a-,BBM8|  
American Commodities Exchange 美国商品交易所 C/+8lA6NV  
American Express Bank Limited 美国运通银行 ?K/z`E!xhN  
American Stock Exchange 美国证券交易所 W<3nF5!  
amortization 摊销 3L4lk8Dd  
amount due from banks 存放银行同业的款项 fV_(P_C  
amount due from banks abroad 存放海外银行同业的款项 , c/\'k\K)  
amount due from holding companies 控股公司欠款 vF;%#P  
amount due from local banks 存放本港银行同业的款项 ;ePmN|rq;  
amount due to banks 银行同业的存款 7@m  
amount due to banks abroad 海外银行同业的存款 M>~jLu0@  
amount due to holding companies 控股公司存款 13Ee"r  
amount due to local banks 本港银行同业的存款 h"')D  
amount due to outport banks 外埠银行同业的存款 R gEKs"e  
amount for note issue 发行纸币的款额 c;ELAns>  
amount of bond 担保契据的款额 >b0e"eGt  
amount of consideration 代价款额 /9WR>NUAO  
amount of contribution 供款数额 *IGgbg[0  
amount of indebtedness 负债款额 M#d_kDMw  
amount of principal of the loan 贷款本金额 R/iw#.Yy  
amount of rates chargeable 应征差饷数额 `W8GfbL  
amount of share capital 股本额 8+uwzBNZ:  
amount of sums assured 承保款额 \,E;b{PQo6  
amount of variation 变动幅度 J%;TK6  
amount of vote 拨款数额 W]n%$a  
amount payable 应付款额 ewk62 {  
amount receivable 应收款额 3 $Uv  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [Qv%  
analysis 分析 `{/z\  
ancillary risk 附属风险 fdN-Zq@'  
annual account 周年帐目;周年帐目报表;年度决算;年结 HT5G HkT  
annual accounting date 年结日期 ])a?ri  
annual allowance 每年免税额;年积金;年度津贴;年津 ]RQQg,|D  
annual balance 年度余额 V2'(}k  
annual disposable income 每年可动用收入 #T n~hnW  
annual estimates 周年预算 ^c^9kK'  
annual fee 年费 @B~/0 9  
annual general meeting 周年大会 LC\Ys\/,U  
annual growth rate 年增率;每年增长率 &S<tX]v  
annual long-term supplement 长期个案每年补助金 Vrf` :%  
annual pensionable emolument 可供计算退休金的年薪 d;(L@9HHD  
annual report 年报 pP)0 l  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /H,!7!6>?  
annual return 周年报表;周年申报表;每年报税表格 j+J)S1  
Annual Return Rules 《周年报表规则》 U,+kV?Z  
annual review of consumer prices 每年消费物价回顾 EZc!QrY  
annual roll-forward basis 逐年延展方式 p/'C v  
annual salary 年薪 6lq7zi}'w  
annual statement 年度报表;年度决算表 zie])_8|h  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 D C mNxN  
annuitant 年金受益人 ID5?x8o#k  
annuity 年金 * KFsO1j  
annuity contract 年金合约 >NW /0'/  
annuity on human life 人寿年金 M\8FjJ>9  
antecedent debt 先前的债项 ZsUxO%jP  
ante-dated cheque 倒填日期支票 rGRxofi.  
anticipated expenditure 预期开支 2:/'  
anticipated net profit 预期纯利 |z|5j!Nfh  
anticipated revenue 预期收入 _4rb7"b1  
anti-inflation measure 反通货膨胀措施 Y 1Bj++?2  
anti-inflationary stance 反通货膨胀立场 T8ZBQ;o  
apparent deficit 表面赤字 E[6JHBE*r  
apparent financial solvency 表面偿债能力 qw0tw2|  
apparent partner 表面合伙人 -(qoz8H5  
application for personal assessment 个人入息课税申请书 D_9&=a a'  
application of fund 资金应用 i,FG?\x@  
application to release as liquidator and to destruct the books of accounts and documents ~7b '4\  
申请免除清盘人职务及毁灭帐簿与文件 _$wWKJy9  
appointed actuary 委任精算师 o~gduNG#  
appointed auditor 委任核数师;委任审计师 /^#k /z  
appointed trustee 委任的受托人 wQp,RpM  
appointer 委任人 :4<+)r26  
apportioned pro rata 按比例分摊 M`KrB5a+6  
apportionment 分配;分摊 W2yNEiH  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #'^p-Jdm  
apportionment formula 分摊方程式 }`IN5NdYp  
apportionment of estate duty 遗产税的分摊 {j,bV6X  
appraisal 估价;评估 +fAAkO*GP  
appreciable growth 可观增长 7l7eUy/z  
appreciable impact 显着影响 H<%7aOwO2  
appreciable increase 可观增长 iyu%o9_0  
appreciation 增值;升值 +sE81B  
appreciation against other currencies 相对其他货币升值 8S@ ~^D  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 A! <R?  
appreciation tax 增值税 ZGzrh`j{-  
appropriation 拨款;拨用;拨付 ePIBg(  
appropriation account 拨款帐目 23pHB |X  
Appropriation Bill 拨款法案 vp4!p~C{  
appropriation-in-aid system 补助拨款办法 5D-xm$8C  
approved assets 核准资产 K,|Gtaa~  
approved basket stock 认可一篮子证券 s3_i5,y  
approved budget 核准预算 Z=R>7~H  
approved charitable donation 认可慈善捐款 (~}yt.7K  
approved charitable institution 认可慈善机构 20 zIO.&o  
approved currency 核准货币;认可货币 B HoZ}1_  
approved estimates 核准预算 %9-).k  
approved estimates of expenditure 核准开支预算 =NF},j"  
approved overseas insurer 核准海外保险人 05DK-Wh?  
approved overseas trust company 核准海外信托公司 >B skw2  
approved pooled investment fund 核准汇集投资基金 -YA1Uk  
approved provident fund scheme 认可公积金计划 Kdx?s;i  
approved provision 核准拨款 ,, ]y 8P  
approved redeemable share 核准可赎回股份 tV*g1)'zX  
approved regional stock 认可地区性证券 }.o rfW  
approved retirement scheme 认可退休金计划 _9#4  
approved subordinated loan 核准附属贷款 (LTm!"Q  
arbitrage 套戥;套汇;套利 U&wVe$  
arbitrageur 套戥者;套汇者 %=S^{A  
arbitrary amount 临时款项 ;r^8In@6  
arrangement 措施;安排;协定 6g@j,iFy  
arrears 欠款 ^z9ITGB~tV  
arrears of pay 欠付薪酬 l0tMdsz  
arrears of revenue 逾期未收税款;逾期未收的帐项 h k(2,z  
articles of association 组织章程;组织细则;组织章程细则 lx U}HM  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 }v0oFY$u`H  
ascertainment of profit 确定利润 c(ZkK  
"Asia Clear" “亚洲结算系统” ( y2%G=.j  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 exTpy  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 eO (VSjo'`  
Asian Development Fund [ADF] 亚洲发展基金 @5acTY Q  
Asian dollar bond 亚洲美元债券 9!_`HE+(XJ  
Asian dollar market 亚洲美元市场 sA3 4`ZAa  
Asian dollar rate 亚洲美元利率 qK.8^{b  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 jf*M}Q1jHE  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 zg)Z2?K|;u  
asked price 沽盘;喊价;索价;卖方报价 t \DS}3pv  
assessable income 应评税入息 w;}P<K  
assessable loss 应评税亏损 yFl@ z  
assessable profit 应评税利润 B\KvKT|\  
assessable value 应评税值 '2uQ  
assessed profit 估定利润 6}n_r}kNR  
assessed value 经评估价值 ]*%0CDY6`N  
assessment 评税;评定;估价;评税单 wcsUb 9(  
assessment number 评税编号;估价编号 'Xxt[Jy  
assessment of additional tax 补加税评税 Ls5|4%+&  
assessment of performance 业绩评估;实绩评价 3PpycJ}  
Assessor 评税主任 -zN*2T  
asset price bubbles 资产价格泡沫 QI=",vma u  
asset-backed securities 具资产保证的证券 SD8Q_[rY  
assets accretion 资产增值 V. =!^0'A  
assets and liabilities 资产与负债 BNQ~O^R0  
assets betterment statement 资产递增表;资产改进表 &=<x&4H+  
assets lending 实物放款;有抵押贷款 (gvaYKvr  
assets of the company passing on the death 死者去世时转移的公司资产 "CT'^d+  
assets pledged as security for liabilities 用作负债抵押的资产 fg*IHha  
assets portfolio 资产投资组合 p r(:99~3  
assets price 资产价格 tL 3]9qfj  
assets quality 资产质素 2e/ JFhA  
assets realization 资产变现 %^2LTK(P  
assets refinancing arrangement 资产再集资安排 ^7Z)/c`"  
assets securitization 资产证券化 jU@qQ@|  
assets situated outside Hong Kong 在香港以外地方的资产 $ze%! C  
assets stripping 削减资产;拆卖资产 -PB m@}*  
assets value 资产值 80![aj}z4G  
assignee 承让人 -% 5*c61  
assignment 转让;转让书;转让契 Br`Xw^S  
assignment of interest 权益转让 &h`s:Y  
assignment of letters patent and trade mark 专利证书及商标转让 [Sg1\UTl  
assignment of property 物业转让;物业转让书 i0v;mc  
assignment right 转让权 X4Q ?]{  
assignor 转让人 Fv.}w_  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 %g kR G66  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 HP:ee+n  
associate member 附属会员 1bYc^(z0  
associated body corporate 相联法人团体 ] RN&s  
associated company 相联公司;联属公司 iNe;h|  
associated corporation 相联法团 ^0pd- n@pn  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] VI74{='=  
公认会计师公会〔英国〕 :JV= Kt  
Association of Futures Exchange Brokers 香港期货经纪协会 Owo2DsT t  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 t*NZ@)>  
association of underwriters 承保人组织 =v:vc~G6  
assumption of control 接管 }NMA($@A  
assurance 担保;保险;转易;转易书 DJS0;!# |O  
assurance of interest 权益的转易 ;Lu%v%BM  
at 19XX price 按一九XX年价格计算 [_G_Wl'#8  
at a discount 按赔价计算;按贴水价格计算;打折扣 pBL,kqYNA>  
at a premium 按溢价计算;按升水价格计算 ^Q pP'  
at call 通知付款;按通知 2h IM!wQ  
at constant market price 按固定市价计算 Uk` ym  
at constant price 按固定价格计算 i 'H{cN6  
at cost 按成本计算 B~D{p t3y  
at current market price 按当时市价计算;按现时市价计算 /[q6"R!uMz  
at current price 按当时价格计算;按现时价格计算 z{]$WVs:^  
at factor cost 按要素成本计算;按生产要素成本计算 CJ8XKy  
at money-of-the-day price 按付款当日价格计算 =$X5O&E3'  
at or better 按指定或较佳价位〔买卖指令〕 lr=? &>MXj  
at par 按面值计算;平价 iyB02\d  
at sight 见票即付 9 ]c2ub7  
at the close 按收市盘 g1@zk $  
at the opening 按开市盘 Q]S~H+eRy  
attestation 见证;见证条款 l<ag\ d  
at-the-money option 平价期权 2RFYnDN  
attorney 受权人;受托代表人 s+#gH@c  
attornment 新拥有人承认书 IX$dDwY|O>  
attributable profit 可归属利润 p^3 ]Q  
attributable share value 可归属股份价值 ='`z  
Auckland Stock Exchange 奥克兰证券交易所 Y4_/G4C  
auction 拍卖 }TzMWdT  
auctioneer 拍卖商 .__XOd} K  
audit 审计;核数 @i'RIL}  
Audit Commission 审计署 )D{L<.i_  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] b^~ keQ  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 A5S9F8Q/]  
audit review 帐目审查 1p[C5j3  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 64%P}On  
audited account 审计帐目;经审计的帐目 aHNR0L3$}{  
audited annual account 经审计的周年帐目 [a:yKJ[  
audited balance sheet 经审计的资产负债表 ,|D_? D)U  
auditor 核数师;核数主任;审计师 (#k>cA(}  
auditor's certificate 核数师证明书;审计师证明书 )e d5~ok  
auditor's report 核数师报告;审计师报告 H!?Av$h`  
Aussie bond 澳元债券 jVC`38|  
austerity budget 紧缩预算 5=WzKM  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 !_ZknZTT  
Australia All Ordinaries Index 澳洲所有普通股票指数 k |k  
Australian Dollar [AUD] 澳元 EiQX* v  
Australian Options Market 澳大利亚期权市场 9utiev~3  
Australian Securities Commission 澳洲证券事务监察委员会 ![h+ R@_(  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 pM],-7UM  
Australian Stock Exchange 澳大利亚证券交易所 )e(Rf!P{  
Austrian Schilling [ATS] 奥地利先令 UbNA|`H  
authentication 认证;鉴证 jfP2n5X83  
authority to purchase 委托购买证;委购书 \3JZ =/  
authorization 认可;核准;授权;授权书 &_Ze@Ir-  
authorization by direction 指示授权 3=5K7 F  
authorization by instruction 指令授权 K+ZJSfO6  
authorization by warrant 令状授权 dw#K!,g  
authorization of unit trust 单位信托的认可 mFfw*,M  
authorized agent 指定代理人 N[~{'i  
authorized capital 法定资本 Xb?:dlu3  
authorized clerk 出市员 gqV66xmJ3  
authorized dealer 认可交易商 *oopdGue  
authorized financial institution 认可财务机构 ZUePHI-dP  
authorized fund 认可基金 Q97F5ru6  
authorized fund house 获授权的基金公司;认可基金公司 " !F)K  
authorized institution 认可机构 \UA\0p  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 }(k#,&Fv`  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 $0$'co"  
authorized insurer 获授权保险人;获认可承保人 B~+3<#B  
authorized investment 特准投资项目 +Z> Y//  
authorized person 获授权人 =r"-Pm{  
authorized representative 获授权代表 5$f vI#NO<  
authorized share capital 法定股本 Uc%n{ a-a  
automated quotation system 自动报价系统 %IrR+f+H  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] eRU0gvgLu"  
自动交易系统〔香港期货交易所有限公司〕 p4mi\~Q  
automatic adjustment mechanism 自动调整机制 4wYD-MB  
automatic adjustment system 自动调整系统 jr[(g:L   
Automatic Clearing House 自动票据交换所 )[fjZG[  
automatic exchange rates accumulation system 自动化汇率累集系统 [Jv0^"]  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "yaz!?O>  
automatic teller machine [ATM] 自动柜员机 a%| I'r  
autopay 自动转帐 FvYgpbEZ  
available assets 可用资产 |osu4=s|  
available fiscal reserve 现存财政储备 0U|t@&q  
available profit 可用利润 j/.$ (E   
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 HYcLXhvgu  
average 平均;平均数;海损 ;iT@41)7  
average basic salary 平均基本薪金 v: \8  
average consumer expenditure 平均消费开支;一般消费开支 s?Lx\?T  
average cost 平均成本 >QyJRMY  
average cost of land production 增辟土地平均成本 21NGsG  
average daily turnover 平均每日成交额 .#^ta9^t7  
average daily wage rate 平均每日工资率 ?tzJ7PJ~B  
average expenditure pattern 平均开支模式 Y-2IAJHS8  
average growth rate 平均增长率 0lpkG ="&r  
average net fixed assets 固定资产平均净值 NSe H u k  
average of relatives 相对价格平均数 mj{B_3b5  
average price 平均价格 Lx%*IE|c  
average propensity to consume 平均消费倾向;一般消费倾向 #1Zqq([@  
average propensity to save 平均储蓄倾向;一般储蓄倾向 +cH,2^&  
average rate 平均率 di.yh3N$  
average revenue 平均收入;平均收益 R[_Q}W'HG  
average stock 平均库存;平均存货 (~>uFH  
average yearly rent 平均年租 =MR.*m{  
avoidance of double taxation 避免双重课税  +kA>^  
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 LZ#=Ks  
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