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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: /'oo;e  
A share A股;甲类股份 Q'U!  
abatement of tax 减税;减扣免税额 R1JD{  
ABN AMRO Bank N.V. 荷兰银行 ~v&Q\>'  
above-the-line expenditure 线上项目支出;经常预算支出 B\D)21Ik}%  
above-the-line receipt 线上项目收入;经常预算收入 XK~HfA?  
ABSA Asia Limited 南非联合亚洲有限公司 USART}Us4  
absolute change 绝对数值变更 jR\pYRK  
absolute expenditure 实际开支 ,'C*?mms  
absolute guideline figure 绝对准则数字 9@qkj 4w  
absolute interest 绝对权益 o0AT&<K  
absolute order of discharge 绝对破产解除令 OGEe8Z9Jt  
absolute profit margin 绝对利润幅度 L%[>z'Zp  
absolute value 实值;绝对值 ="G2I\  
absolutely vested interest 绝对既得权益 7j|CWurvq  
absorbed cost 已吸收成本;已分摊成本 i&(1 <S>P  
absorption 吸收;分摊;合并 L0VZ>!*o  
absorption rate 吸收率;摊配率;分摊率 H8g 6ZCU~  
ACB Finance Limited 亚洲商业财务有限公司 .Z]hS7t  
acceptable form of reciprocity 合理的互惠条件 ;u`8pF!_eE  
acceptable rate 适当利率;适当汇率 !,$K;L  
acceptance agreement 承兑协议 Bor_(eL^  
acceptance for honour 参加承兑 RaLV@>jPm  
acceptor 承兑人;接受人;受票人 )Q9Qo)D T  
acceptor for honour 参加承兑人 o(}%b8 K  
accident insurance 意外保险 8(ZQM01;  
Accident Insurance Association of Hong Kong 香港意外保险公会 kjQW9QJ<  
accident insurance scheme 意外保险计划 &qY]W=9uK  
accident year basis 意外年度基准 ai d1eF  
accommodation 通融;贷款 Q~.t8g/  
accommodation bill 通融票据;空头票据 w\[l4|g `  
accommodation party 汇票代发人 x+~!M:fAc9  
account balance 帐户余额;帐户结余 P,zQl;  
account book 帐簿 /7#MJH5b6  
account collected in advance 预收款项 T!?tyW  
account current book 往来帐簿 XR VZU~ZV  
account of after-acquired property 事后取得的财产报告 ?(zCv9Pg  
account of defaulter 拖欠帐目 z 3[J sE%  
account payable 应付帐款 1tO96t^d%  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 v? 8i;[  
account receivable 应收帐款 6wT ])84  
account receivable report 应收帐款报表 /\Cf*cJ  
account statement 结单;帐单;会计财务报表 ;k0Jl0[}  
account title 帐户名称;会计科目 .dYv.[?hL  
accountant's report 会计师报告 5{W Aw !  
Accountant's Report Rules 会计师报告规则 h#Rza-?"\  
accounting and auditing procedure 会计与审计程序;会计与核数程序 hrJ(][8  
Accounting Arrangements 《会计安排》 Yt=)=n  
accounting basis 会计基础 t<c7%i#Od  
accounting by Official Receiver 破产管理署署长呈交的帐目 ObZhQ.&  
Accounting Circular 《会计通告》 RFsUb:%V7-  
accounting class 会计类别 q'trd};xR  
accounting date 记帐日期;会计结算日期 ^?]-Q*w3Qs  
accounting for money 款项核算 a/s5Oit2'X  
Accounting Officer 会计主任 &kvmLOI  
accounting period 会计报告期;会计期 vx7=I\1  
accounting policy 会计政策;会计方针 ic}TiTK  
accounting practice 会计惯例 o6w8Y/VPu  
accounting principle 会计准则 zrSYLG  
accounting record 会计记录 L[:A Ue  
accounting report 会计报告 Y>C0 5?>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \ ^pc"?Rc  
Accounting Society of China 中国会计学会 dYOY8r/  
accounting statement 会计报表 )^P54_2  
accounting system 会计制度;会计系统 k8J zey]X  
accounting transaction 会计事项;帐务交易 oM>UIDCY_v  
accounting treatment 会计处理 {m3#1iV9  
accounting year 会计年度 J:'_S `J  
accretion 增值;添加 C(h<s e?  
accrual 应计项目;应累算数目 i@D4bd9lR  
accrual basis 应计制;权责发生制 m<#^c?u  
accrual basis accounting 应计制会计;权责发生制会计 atd;)o0*0  
accrue 应累算;应计 G3y8M |:  
accrued benefit 应累算利益 ]7TOA$Q  
accrued charges 应计费用 UsA fZg8  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;:oXe*d  
accrued expenses 应累算费用 &'zc2  
accrued interest payable 应付利息;应计未付利息 t%e<]2-8  
accrued interest receivable 应收利息;应计未收利息 I*N v|HST  
accrued right 累算权益 f tl$P[T  
accruing profit 应累算的利润 K@:omT  
accumulated fiscal reserve 累积财政储备 IP{$lC  
accumulated profit 累积利润;滚存溢利 >h:'Z*9  
accumulated reserve 累积储备 ^uG^>Om*  
accumulation of surplus income 累积收益盈余 ]Ue aXwaU  
acquired assets 既得资产 ]8"U)fzmc.  
acquisition 收购;购置;取得 }'}n~cA.{  
acquisition cost 购置成本 aeNbZpFQ  
acquisition expenses 购置费用 c zT2f  
acquisition of 100% interest 收购全部股权 bbjEQby  
acquisition of control 取得控制权 o,?G(  
acquisition of fixed assets 购置固定资产 OqRRf  
acquisition of shell “买壳” ]zAwKuIK  
acquisition price 收购价 7l/ZRz }1  
act of God 天灾 >}+R+''nR  
acting partner 执事合伙人 dPpJDY0  
active market 买卖活跃的市场;交投畅旺的市场;旺市 [\eVX`it  
active partner 积极参与的合伙人 mA.,.<xE@  
active trading 交投活跃 6~jAh@-  
actual circulation 实际流通 1_!?wMo:f  
actual cost 实际成本 #Vmf 6  
actual expenditure 实际开支;实际支出 V'RbTFb9Z  
actual income 实际入息;实际收入;实际收益 mrsmul{  
actual market 现货市场 }pf|GdL  
actual price 现货价;实际价格 pl[@U<8aw  
actual profit 实际利润 F =*4] O  
actual quotation 实盘;实际价位;实际报价 }%PK %/ zI  
actual year basis 按实际年度计算 o_b3G  
actuals 实货 |ssl0/nk  
actuarial investigation 精算调查 >r\GB#\5  
actuarial principle 精算原则 mT-[I<  
actuarial report 精算师报告 $aU.M3  
Actuarial Society of Hong Kong 香港精算学会 JvvN>bg  
actuarial valuation 精算师估值 j[R.UB3J  
actuary 精算师 S[7^#O.)  
ad referendum agreement 暂定协议;有待覆核的协定 tw.GBR  
ad valorem duty 从价税;按值征税 *aS+XnT/  
ad valorem duty system 从价税制 jTg~]PQ^  
ad valorem fee 从价费 5_](N$$  
ad valorem tariff 从价关税 ~Gh7i>n*  
additional allowance 额外免税额 1anh@T.  
additional amount for unexpired risk 未过期风险的额外款额 479X5Cl  
additional assessable profit 补加应评税利润 M?My+ oT  
additional assessment 补加评税 2 z#S| $  
additional commitment 额外承担 cNwH Y Z'  
additional commitment vote 额外承担拨款 ~@6l7H6{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }[lP^Qs  
additional dependent parent allowance 供养父母额外免税额 W 2[]m>;  
additional provision 额外拨款 gjz-CY.hz  
additional stamp duty 附加印花税 _()1 "5{  
additional tax 补加税罚款;补加税款 g-UCvY I  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 hQY`7m>L  
adjudged bankrupt 被裁定破产 `V<jt5TS  
adjudicated bankrupt 裁定破产人 gd7r9yV  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 _#r00Ze  
adjudication of bankruptcy 裁定破产;宣告破产 @.i#uMWF`  
adjudication of insolvency 裁定无力偿还债务 OE0G*`m  
adjusted actual 经调整的实数;调整后的实数 '@@!lV  
adjusted current assets 经调整的流动资产;调整后的流动资产 $+n6V2^K)7  
adjusted figure 经调整的数字;调整后的数额 `) cH(Rj  
adjusted liabilities 经调整的负债;调整后的负债 iSoQ1#MP)2  
adjusted loss 经调整的亏损;调整后的亏损 XKws_  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 vOz1& |;D  
adjusted profit 经调整的利润;调整后的利润 Z|x|8 !D  
adjusted surplus 经调整的盈余额;调整后的盈余额 ,m]5j_< }  
adjusted value 经调整的价值;调整后的价值 Bf #cBI  
adjustment 调整;修订;理算〔保险〕 R3a}YwJFXF  
adjustment centre 调剂中心 ^Y+C!I  
adjustment lag 调整过程的时间差距;调整时差 *{+{h;p  
adjustment mechanism 调整机制 #O;JV}y  
adjustment of loss 亏损调整 rq!*unJ  
adjustment process 调整过程;调整程序 (&Lt&i _  
adjustment range 调整幅度 ! #! MTk  
administered exchange rate 受管制汇率 6YNL4HE?  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 qF `6l(  
administration expenses 行政费用 =z"+)N  
administration fee 手续费;行政费 jZkc yx  
administration in bankruptcy 破产管理 NNbdP;=:u  
administration order 遗产管理令  6(-s@{  
administrator 管理人;遗产管理人 gELG/6l  
administrator of the estate 遗产管理人 `?N0?;  
admission of debt 债项承认书 m }HaJ  
admission of proof 接纳债权证明  P33xt~  
advance 放贷款项;垫付款项;预支款项;预付款项 =c*l!."0  
advance account 暂支帐目;预付款帐户 >L!c} Ku  
advance compensation 预付补偿金 _9 '_w&  
advance from shareholder 股东垫款 v ;}s`P\"  
advance pending reimbursement 预支以待日后付还 EZ|v,1`e  
advanced economy 先进经济体系 pk.\IKlG]  
advancement 预付;预付财产 ^5Lk}<utw  
advances warrant 垫款令 51y"#\7  
advancing 贷出 8aWEl%  
adverse balance 逆差 h ':ZF  
adverse exchange 逆汇 lTq"j?#E]m  
advertisement addressed to shareholders 在报章刊登的致股东通告 300w\9fn&  
advice for collection 托收通知书 kUS]g r~i  
advice of drawing 提款通知书;汇票通知书 `q<W %'Tb$  
advice of payment 付款通知 U7 D!w$4  
Advisory Committee [Securities and Futures Commission] &5R|{',(Y  
谘询委员会〔证券及期货事务监察委员会〕 'n,V*9  
Advisory Committee on Diversification 经济多元化谘询委员会 bz#]>RD  
affidavit 誓章;遗产申报誓章 =iKl<CqI$E  
affidavit of no receipt 述明无收款的誓章 cXqYO|3/M  
affiliate 联号;联营公司;附属公司 C[ mTVxd  
affiliated company 附属公司;联号;联营公司 KsOWTq"uj  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +Z|3[#W  
affordability 负担能力 v '+]T=  
African Development Bank [AfDB] 非洲开发银行 %2 zmc%]r  
after-acquired property 事后取得的财产 gHstdp_3  
after-hours dealing 市后交易 9ZJ 8QH  
after-tax profit 税后盈利;税后利润;税后溢利 \z0HHCn'"  
agency agreement 代理协议 zX&SnT1~  
agency expenses 代理机构的开支 ?BfE*I$\h  
agency fee 代理费 (V jU,'h  
Agency Law 《代理法》 `2@.%s1o=  
agent 代理人;承销人 R'tKJ_VI  
agent of company 公司代理人 r niM[7K  
agent's fee 代理人费;经纪费 2NMs-Zs  
aggregate 总计;总数;总体数字 %k1Pyv;]  
aggregate amount 总款额;总额 u>"0 >U  
aggregate assets and liabilities 总体资产与负债 K$M+"#./  
aggregate at constant price 按固定价格计算的总体数字 mvZ#FF1,J  
aggregate demand 总需求 s< FBr,  
aggregate gross position 总持仓量 l^Rb%?4Z  
aggregate limit 总限额 LQ# E+id&  
aggregate of salaries tax 合计薪俸税 kzRJzJquP  
aggregate performance 总体表现;总体业绩 I8 :e `L  
aggregate supply 总体供应 s4"Os gP+  
aggregate surplus 总盈余 -<6?ISF2  
aggregate total 整体总额 {k) gDJU  
aggregate value 总值;合计价值 .N qXdari  
aggregated basis 合计基准 H TOr  
aggregated net chargeable income 合计应课税入息实额 &2`p#riAS  
aggregation 合并计算;合计;总和 (\{k-2t*^  
aggregation of incomes of husband and wife 夫妇入息合并计算 /qX?ca1_4^  
aggregation of property 财产的总和 V|_ h[hXE  
agio 差价;贴水 O[C4xq  
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》 ^E.L8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment !o /=,ZIx  
《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》 Eu`|8# [ W  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment r!2U#rz  
《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》 w]0@V}}u$o  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 2aM7zP[Z  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 | ]*3En:  
agreement for a settlement 授产协议 R2Fjv@Egk  
agreement for assignment 转让协议 @m#OhERv  
agreement for sale 售卖协议;买卖协议 =+!l8o&o,  
agreement for sale and purchase 买卖协议 3OZPy|".ax  
agreement for the payment of interest 支付利息协议 K] (*l"'U5  
agreement for the repayment of money 还款协议 1g{Pe`G,  
agreement of reinsurance 再保险协议 C}RO'_Pq  
Agricultural Bank of China 中国农业银行 3x0t[{l  
air passenger departure tax 飞机乘客离境税 IFp%T a  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 {6zNCO  
airport tax 机场税 g F*AS(9  
alcohol duty 酒精税 /D&&7;jJ  
alienation 让与;让渡;转让 hF,|()E[  
alimony 生活费;赡养费 5.9<g>C  
All Ordinaries Index [AOI] 所有普通股指数 XVN`J]XHk  
all risks 全险;综合险 U-I,Q+[C[^  
All Sales Record for Stock Market 《股票市场成交报告》 ?Afe }  
Allied Capital Resources Limited 新联财务有限公司 "0An'7'm  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 VLez<Id9(  
allocation letter 拨款信件 -r={P _E6  
allocation of fund 分配款项;预留款项 X/,) KTo7  
allocation of profit 利润分配;溢利分配 }4A] x`3  
allocation warrant 拨款令 qSc-V`*  
allotment 分配;配股 ef7{D P  
allotment notice 股份配售通知;配股通知 x=oV!x  
allotment of shares 股份分配 0ra'H/>Ly  
allowable 可获宽免;免税的 gw]%: WeH  
allowable business loss 可扣除的营业亏损 N ,Eap KG  
allowable expenses 可扣税的支出 mn/)_1',  
allowance 免税额;津贴;备抵;准备金 +i&<`ov  
allowance for debts 债项的免税额 Q7_5  
allowance for depreciation by wear and tear 耗损折旧免税额 3f[Yk# "  
allowance for funeral expenses 殡殓费的免税额 .S/ 5kLul  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 o.{W_k/n  
allowance for repairs and outgoings 修葺及支出方面的免税额 D:1@1Jr  
allowance to debtor 给债务人的津贴 =&bI-  
alteration of capital 资本更改 & o5x  
alternate trustee 候补受托人 5#K*75>  
amalgamation 合并 M ^o_='\bE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 SiLW[JXd  
ambit of charges 征税范围;收费范围 DiFYVR<@  
amended valuation 经修订的估值 }KI/fh  
American Commodities Exchange 美国商品交易所 .<"XE7  
American Express Bank Limited 美国运通银行 =nhY;pY3u  
American Stock Exchange 美国证券交易所 [7Lr"  
amortization 摊销 dHc\M|HCC  
amount due from banks 存放银行同业的款项 +OE!Uqnt  
amount due from banks abroad 存放海外银行同业的款项 94"+l@K  
amount due from holding companies 控股公司欠款 .AfZ5s]/F  
amount due from local banks 存放本港银行同业的款项 cFUD$mp  
amount due to banks 银行同业的存款 ngo> ^9/8  
amount due to banks abroad 海外银行同业的存款 n)e2?  
amount due to holding companies 控股公司存款 LhJUoX  
amount due to local banks 本港银行同业的存款 srGOIK.  
amount due to outport banks 外埠银行同业的存款 )}ev;37<C  
amount for note issue 发行纸币的款额 g#J` 7n  
amount of bond 担保契据的款额 PI9,*rOy  
amount of consideration 代价款额 UMoj9/-  
amount of contribution 供款数额 #-0e0  
amount of indebtedness 负债款额 {R}F4k  
amount of principal of the loan 贷款本金额 DB/~Z  
amount of rates chargeable 应征差饷数额 mmTpF]t ?`  
amount of share capital 股本额 7Sx|n}a-3  
amount of sums assured 承保款额 z'YWomfZm  
amount of variation 变动幅度 ,;$OaJFT  
amount of vote 拨款数额 p F-Lz<V  
amount payable 应付款额 1q6)R/P  
amount receivable 应收款额 vK',!1]y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H;/do-W[  
analysis 分析 Mog >W&U  
ancillary risk 附属风险 [,o:nry'a  
annual account 周年帐目;周年帐目报表;年度决算;年结 ,Z q:na  
annual accounting date 年结日期 R}nvSerVb  
annual allowance 每年免税额;年积金;年度津贴;年津 0*gvHVd/l  
annual balance 年度余额 r9[S%Def  
annual disposable income 每年可动用收入 Z`Y&cKsn  
annual estimates 周年预算 ,md_eGF  
annual fee 年费 !eW1d0n'+f  
annual general meeting 周年大会 K:,V>DL  
annual growth rate 年增率;每年增长率 xfYKUOp/  
annual long-term supplement 长期个案每年补助金 "q=Cye  
annual pensionable emolument 可供计算退休金的年薪 7v5]% %E/  
annual report 年报 3l{V:x!9@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ${f<}  
annual return 周年报表;周年申报表;每年报税表格 d^C@5Pd <  
Annual Return Rules 《周年报表规则》 [wGj?M}  
annual review of consumer prices 每年消费物价回顾 %K6veB{M  
annual roll-forward basis 逐年延展方式 c1#0o) q*7  
annual salary 年薪 Xw?DN*`L  
annual statement 年度报表;年度决算表 nK>CPqB^(  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 YX$(Sc3.6  
annuitant 年金受益人 )~ ( *q  
annuity 年金 _@DOH2 lXJ  
annuity contract 年金合约 B=|R?t (*  
annuity on human life 人寿年金 w*F[[*j@.  
antecedent debt 先前的债项 Qg4D*r\|@  
ante-dated cheque 倒填日期支票 y )QLR<wf  
anticipated expenditure 预期开支 `YNzcn0x  
anticipated net profit 预期纯利 Sdu\4;(  
anticipated revenue 预期收入 #])"1fk  
anti-inflation measure 反通货膨胀措施 z`{sD]  
anti-inflationary stance 反通货膨胀立场 `3;EJDEdbi  
apparent deficit 表面赤字 _Mw3>GNl  
apparent financial solvency 表面偿债能力 D2$ 9$xeR  
apparent partner 表面合伙人 UB$}`39@  
application for personal assessment 个人入息课税申请书 j-<-!jTd  
application of fund 资金应用 O_FB^BB  
application to release as liquidator and to destruct the books of accounts and documents Nk'<*;e  
申请免除清盘人职务及毁灭帐簿与文件 4MgN  
appointed actuary 委任精算师 5vx 4F f  
appointed auditor 委任核数师;委任审计师 msl.{  
appointed trustee 委任的受托人 W A/dt2D|  
appointer 委任人 A@A8xn%  
apportioned pro rata 按比例分摊 ;uBGB h<  
apportionment 分配;分摊 w1/QnV  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 oD2:19M@p  
apportionment formula 分摊方程式 _{[6hf4p  
apportionment of estate duty 遗产税的分摊 x[0T$  
appraisal 估价;评估 nWd!ovd  
appreciable growth 可观增长 htBA.eQ  
appreciable impact 显着影响 dyQ7@K.E  
appreciable increase 可观增长 k2}DBVu1  
appreciation 增值;升值 G6G Bqp6|  
appreciation against other currencies 相对其他货币升值 Z/Rp?Jz\j/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 DbMVbgz<e  
appreciation tax 增值税 V]H(;+^P  
appropriation 拨款;拨用;拨付 .?Eb{W)^br  
appropriation account 拨款帐目 ynI e4b  
Appropriation Bill 拨款法案 ]A5F}wV4  
appropriation-in-aid system 补助拨款办法 ha :l-<a  
approved assets 核准资产 =pL$*`]?  
approved basket stock 认可一篮子证券 Nq8ON!<<  
approved budget 核准预算 (TZK~+]@sb  
approved charitable donation 认可慈善捐款 "qmSwdM  
approved charitable institution 认可慈善机构 *C_A(n5"V  
approved currency 核准货币;认可货币 mskG2mA  
approved estimates 核准预算 4.O)/0sU  
approved estimates of expenditure 核准开支预算 XZE(& (s  
approved overseas insurer 核准海外保险人 G5}_NS/  
approved overseas trust company 核准海外信托公司 TU|#Pz7n-Z  
approved pooled investment fund 核准汇集投资基金 Kb;*"@LX  
approved provident fund scheme 认可公积金计划 WtOjPW  
approved provision 核准拨款 g}_2T\$k  
approved redeemable share 核准可赎回股份 %1?t)Bg  
approved regional stock 认可地区性证券 Z(MZbzY7Hq  
approved retirement scheme 认可退休金计划 CFpBosoFt^  
approved subordinated loan 核准附属贷款 j.=:S;  
arbitrage 套戥;套汇;套利 9Yt|Wj  
arbitrageur 套戥者;套汇者 '2lV(>"  
arbitrary amount 临时款项 pDS[ecx  
arrangement 措施;安排;协定 iw)gNQ%z4  
arrears 欠款 !>48`o ^  
arrears of pay 欠付薪酬 6z\!lOVjb  
arrears of revenue 逾期未收税款;逾期未收的帐项 a 0SZw  
articles of association 组织章程;组织细则;组织章程细则 " MnWd BS  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 }&0LoW/  
ascertainment of profit 确定利润 RY;V@\pRY+  
"Asia Clear" “亚洲结算系统” ,Fn;*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 [2@:jLth=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 IdmP!(u  
Asian Development Fund [ADF] 亚洲发展基金 ![z2]L+TB  
Asian dollar bond 亚洲美元债券 R27'00(Z0  
Asian dollar market 亚洲美元市场 `l|Oj$  
Asian dollar rate 亚洲美元利率 oCT,v0+4O  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 c=v016r\  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $}/tlA&e  
asked price 沽盘;喊价;索价;卖方报价 7Z>vQf B  
assessable income 应评税入息 >CvhTrPI  
assessable loss 应评税亏损 byM%D$R  
assessable profit 应评税利润  P^te  
assessable value 应评税值 f ,e]jw@  
assessed profit 估定利润 vHi%UaD-y  
assessed value 经评估价值 ] (e ,J  
assessment 评税;评定;估价;评税单 vu( 5s  
assessment number 评税编号;估价编号 A@?0(  
assessment of additional tax 补加税评税 @b(@`yz.a  
assessment of performance 业绩评估;实绩评价 wDvu2iC=  
Assessor 评税主任 DOWWG!mx  
asset price bubbles 资产价格泡沫  q0ktABB  
asset-backed securities 具资产保证的证券 gS FZ>v*6  
assets accretion 资产增值 8F[ ];LF>  
assets and liabilities 资产与负债 Y-it3q'Z  
assets betterment statement 资产递增表;资产改进表 I~l qg  
assets lending 实物放款;有抵押贷款 sc*R:"  
assets of the company passing on the death 死者去世时转移的公司资产 'Xik2PaO  
assets pledged as security for liabilities 用作负债抵押的资产 h,\{s_b  
assets portfolio 资产投资组合 -r *|N.5c  
assets price 资产价格 [8'?G5/n  
assets quality 资产质素 -mO#HZIq  
assets realization 资产变现 d/  Lz"  
assets refinancing arrangement 资产再集资安排 5( <O?#P  
assets securitization 资产证券化 {IOc'W-C#2  
assets situated outside Hong Kong 在香港以外地方的资产 -nGcm"'6F  
assets stripping 削减资产;拆卖资产 =-^A;AO(  
assets value 资产值 x-i,v"8  
assignee 承让人 Noj*K6  
assignment 转让;转让书;转让契 nmpc<&<<  
assignment of interest 权益转让 7rD 8  
assignment of letters patent and trade mark 专利证书及商标转让 #M!u';bZ  
assignment of property 物业转让;物业转让书 4q .;\n  
assignment right 转让权 _|e&zr  
assignor 转让人 +.Vh<:?  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 <y7{bk~i  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 db 99S   
associate member 附属会员 >_j(uw?u  
associated body corporate 相联法人团体 [W )%0lx  
associated company 相联公司;联属公司 3$"V,_TBZ  
associated corporation 相联法团 G$,s.MSf  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ZV{C9S&  
公认会计师公会〔英国〕 C]b:#S${  
Association of Futures Exchange Brokers 香港期货经纪协会 du$lS':`  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 7 7bwYKIn  
association of underwriters 承保人组织 2S_u/32]W  
assumption of control 接管 4A+g-{d  
assurance 担保;保险;转易;转易书 4D&L]eJ  
assurance of interest 权益的转易 Sfe[z=7S  
at 19XX price 按一九XX年价格计算 $7YZ;=~B  
at a discount 按赔价计算;按贴水价格计算;打折扣 gw)z*3]~s  
at a premium 按溢价计算;按升水价格计算 6wpW!SWD  
at call 通知付款;按通知 #~p;s>  
at constant market price 按固定市价计算 k2Cq9kQq  
at constant price 按固定价格计算 XoD:gf  
at cost 按成本计算 ^?{&v19m  
at current market price 按当时市价计算;按现时市价计算 B-g-T>8  
at current price 按当时价格计算;按现时价格计算 4- QlIIf  
at factor cost 按要素成本计算;按生产要素成本计算 {aA6b  
at money-of-the-day price 按付款当日价格计算 <,$*(dX)(  
at or better 按指定或较佳价位〔买卖指令〕 !,ODczWvh  
at par 按面值计算;平价 <Y6Vfee,&  
at sight 见票即付 -aBhN~  
at the close 按收市盘 _wXT9`|3  
at the opening 按开市盘 }V ]*FCpQ  
attestation 见证;见证条款 L4^/O29  
at-the-money option 平价期权 i\lvxbp  
attorney 受权人;受托代表人 ?5't1219  
attornment 新拥有人承认书 50 w$PW  
attributable profit 可归属利润 qt.4dTd:_  
attributable share value 可归属股份价值 cEf"m ?w  
Auckland Stock Exchange 奥克兰证券交易所 ;G`]`=s#Lq  
auction 拍卖 H, 3Bf  
auctioneer 拍卖商 u$tst_y-  
audit 审计;核数 gZ&4b'XS,  
Audit Commission 审计署 ^0"^  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] W'"hjQ_  
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〕 uPl7u 1c  
audit review 帐目审查 m> +  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 x .@O]}UH  
audited account 审计帐目;经审计的帐目 z~f;}`0  
audited annual account 经审计的周年帐目 xJw" 8V<  
audited balance sheet 经审计的资产负债表 3B;Gm<fJ9N  
auditor 核数师;核数主任;审计师 l\0PwD  
auditor's certificate 核数师证明书;审计师证明书 : F3UJ[V  
auditor's report 核数师报告;审计师报告 kYCm5g3u  
Aussie bond 澳元债券 V=fu[#<@Ig  
austerity budget 紧缩预算 %@%rdrZ  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 @|;[ ;:h@  
Australia All Ordinaries Index 澳洲所有普通股票指数 +o3n%( ^~  
Australian Dollar [AUD] 澳元 {8mJ<b>VA  
Australian Options Market 澳大利亚期权市场 }WJX Q@  
Australian Securities Commission 澳洲证券事务监察委员会 T$mT;k  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 N @_y<7#C  
Australian Stock Exchange 澳大利亚证券交易所 &LI q?  
Austrian Schilling [ATS] 奥地利先令 *CGHp8  
authentication 认证;鉴证 xj33g6S  
authority to purchase 委托购买证;委购书 d_(;sW"I  
authorization 认可;核准;授权;授权书 <zY#qFQ2  
authorization by direction 指示授权 V|A.M-XLv4  
authorization by instruction 指令授权 c611&  
authorization by warrant 令状授权 xuHP4$<h3  
authorization of unit trust 单位信托的认可 = mQY%l  
authorized agent 指定代理人 b&A/S$*  
authorized capital 法定资本 Vel(+HS  
authorized clerk 出市员 ?VxQ&^|  
authorized dealer 认可交易商 c\[&IlM  
authorized financial institution 认可财务机构 l9/}fMi  
authorized fund 认可基金 cq]0|\Vz  
authorized fund house 获授权的基金公司;认可基金公司 OLF6["0Rn  
authorized institution 认可机构 #k<l5x`  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 {R(/Usg!=  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 A' ![*O  
authorized insurer 获授权保险人;获认可承保人 fN{wP,jI  
authorized investment 特准投资项目 aPe*@py3T  
authorized person 获授权人 O:+y/c  
authorized representative 获授权代表 /(||9\;  
authorized share capital 法定股本 ^xk4HF   
automated quotation system 自动报价系统 ;s~xS*(C  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ZwxEcs+UM  
自动交易系统〔香港期货交易所有限公司〕 B^M L}$  
automatic adjustment mechanism 自动调整机制 R4)l4rnO  
automatic adjustment system 自动调整系统 6`7`herE}  
Automatic Clearing House 自动票据交换所 _ \+0e:Ae  
automatic exchange rates accumulation system 自动化汇率累集系统 CBdr 1  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 K~]Xx~F  
automatic teller machine [ATM] 自动柜员机 9*JxP%8T~X  
autopay 自动转帐 fFC9:9<  
available assets 可用资产 aiX4;'$x!  
available fiscal reserve 现存财政储备 f dJg7r*  
available profit 可用利润 08@4u L  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 - A}$5/  
average 平均;平均数;海损 Yrf?|,  
average basic salary 平均基本薪金 4]zn,g?&  
average consumer expenditure 平均消费开支;一般消费开支 902A,*qq  
average cost 平均成本 r#j3O}(n  
average cost of land production 增辟土地平均成本 cMtUb  
average daily turnover 平均每日成交额 QHXpX9  
average daily wage rate 平均每日工资率 _eQ-'")  
average expenditure pattern 平均开支模式 b* n#XTV  
average growth rate 平均增长率 H9_>a-> )~  
average net fixed assets 固定资产平均净值 wBI:}N@.  
average of relatives 相对价格平均数 IN;!s#cl:  
average price 平均价格 UC`sq-n  
average propensity to consume 平均消费倾向;一般消费倾向 ?3LV$S)U  
average propensity to save 平均储蓄倾向;一般储蓄倾向 uFuH/(}K[  
average rate 平均率 Pvv7|AV   
average revenue 平均收入;平均收益 mGwJ>'+d  
average stock 平均库存;平均存货 `nII@ !  
average yearly rent 平均年租 K\RMX?YsP  
avoidance of double taxation 避免双重课税 V/\`:  
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 L`:V]p  
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