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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: 5&.I9}[)j  
A share A股;甲类股份 )X3 |[4R  
abatement of tax 减税;减扣免税额 V@+X4`T  
ABN AMRO Bank N.V. 荷兰银行 h1y3gl[;TD  
above-the-line expenditure 线上项目支出;经常预算支出 {mY=LaS<  
above-the-line receipt 线上项目收入;经常预算收入 LVy`U07CV  
ABSA Asia Limited 南非联合亚洲有限公司 =3nA5'UZ  
absolute change 绝对数值变更 vR (nd  
absolute expenditure 实际开支 vuZ'Wo:S{  
absolute guideline figure 绝对准则数字 7[0<,O6Q  
absolute interest 绝对权益 ?w&?P}e +  
absolute order of discharge 绝对破产解除令 J3XG?' }  
absolute profit margin 绝对利润幅度 ve\@u@K^  
absolute value 实值;绝对值 ..x 2  
absolutely vested interest 绝对既得权益 P'<j<h6  
absorbed cost 已吸收成本;已分摊成本 nt@uVwfQ  
absorption 吸收;分摊;合并 oBs5xH7@-  
absorption rate 吸收率;摊配率;分摊率 G^Y^)pc]   
ACB Finance Limited 亚洲商业财务有限公司 a^Z=xlJ/uZ  
acceptable form of reciprocity 合理的互惠条件 %!DTq`F  
acceptable rate 适当利率;适当汇率 e0]#vqdO  
acceptance agreement 承兑协议 JLj b'Bn  
acceptance for honour 参加承兑 (,tL(:c  
acceptor 承兑人;接受人;受票人 TrNh,5+b  
acceptor for honour 参加承兑人 a]J>2A@-I  
accident insurance 意外保险 l GJN;G7  
Accident Insurance Association of Hong Kong 香港意外保险公会 h7 mk<  
accident insurance scheme 意外保险计划 'J)9#  
accident year basis 意外年度基准 ,4k3C#!. i  
accommodation 通融;贷款 @vL0gzE?nB  
accommodation bill 通融票据;空头票据 |"[;0)dw^  
accommodation party 汇票代发人 #=72 /[  
account balance 帐户余额;帐户结余 cYvt!M\ed  
account book 帐簿 i6S["\h>  
account collected in advance 预收款项 1d$wP$  
account current book 往来帐簿 Esm=sPW  
account of after-acquired property 事后取得的财产报告 %0({ MU  
account of defaulter 拖欠帐目 l3y}nh+ 8  
account payable 应付帐款 3BAQ2S}  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 7%&e4'SZO  
account receivable 应收帐款 Od~ e*gA8  
account receivable report 应收帐款报表 G *<g%"  
account statement 结单;帐单;会计财务报表 T+S\'f\  
account title 帐户名称;会计科目 RB6TM  
accountant's report 会计师报告 {].]`#4Jx  
Accountant's Report Rules 会计师报告规则 bN|1%[7  
accounting and auditing procedure 会计与审计程序;会计与核数程序 D~TlG@Pq  
Accounting Arrangements 《会计安排》 v?}rA%so  
accounting basis 会计基础 ,Xg^rV~]  
accounting by Official Receiver 破产管理署署长呈交的帐目 (,|eE)+  
Accounting Circular 《会计通告》 -0I&dG-  
accounting class 会计类别 b!`6s  
accounting date 记帐日期;会计结算日期 1@}<CWE9  
accounting for money 款项核算 ftQ;$@  
Accounting Officer 会计主任 Js.G hTs  
accounting period 会计报告期;会计期 +HjSU2  
accounting policy 会计政策;会计方针 (!?%"e  
accounting practice 会计惯例 3HNm`b8G4m  
accounting principle 会计准则 i~3\dp  
accounting record 会计记录 brK7|&R<  
accounting report 会计报告 $GOF'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @1qdnU  
Accounting Society of China 中国会计学会 ].Ra=^q  
accounting statement 会计报表 .krEfY&  
accounting system 会计制度;会计系统 LoOw]@>  
accounting transaction 会计事项;帐务交易 sLzZ}u?(  
accounting treatment 会计处理 bM }zGFt  
accounting year 会计年度 ulk/I-y  
accretion 增值;添加 mRt/ d  
accrual 应计项目;应累算数目 :fUNc^\2  
accrual basis 应计制;权责发生制 jkAru_C  
accrual basis accounting 应计制会计;权责发生制会计 06`caG|]-M  
accrue 应累算;应计 r9<#R=r)}J  
accrued benefit 应累算利益 !| q19$  
accrued charges 应计费用 r oBb o  
accrued cumulative preference share dividend 应累算的累积优先股股息 mE'HRv  
accrued expenses 应累算费用 H_ NoW  
accrued interest payable 应付利息;应计未付利息 D( y c  
accrued interest receivable 应收利息;应计未收利息 #TV #*  
accrued right 累算权益 R8YU#D (Q  
accruing profit 应累算的利润 Q'Uv5p"X  
accumulated fiscal reserve 累积财政储备 W"\+jHF"  
accumulated profit 累积利润;滚存溢利 of >  
accumulated reserve 累积储备 ma/<#l^}  
accumulation of surplus income 累积收益盈余 r=xec@R]*  
acquired assets 既得资产 NCYOY  
acquisition 收购;购置;取得 vst;G-ys  
acquisition cost 购置成本 mnw(x#%P  
acquisition expenses 购置费用 $7-S\sDr  
acquisition of 100% interest 收购全部股权 - /cf3  
acquisition of control 取得控制权 jw/@]f;N  
acquisition of fixed assets 购置固定资产 m63>P4h?  
acquisition of shell “买壳” hpq\  
acquisition price 收购价 Bsk` e  
act of God 天灾 dp2FC   
acting partner 执事合伙人 xCyD0^KY  
active market 买卖活跃的市场;交投畅旺的市场;旺市 PG @C5Rnu  
active partner 积极参与的合伙人 ZTj!ti;5  
active trading 交投活跃 Ef3=" }AI;  
actual circulation 实际流通 hM&VMa[  
actual cost 实际成本 ? :A%$T  
actual expenditure 实际开支;实际支出 Tm0\Oue0  
actual income 实际入息;实际收入;实际收益 M5x MTP-  
actual market 现货市场 DYrci?8Ith  
actual price 现货价;实际价格 #MviO!@  
actual profit 实际利润 b/tc D r  
actual quotation 实盘;实际价位;实际报价 9`CJhu  
actual year basis 按实际年度计算 iAeq%N1(0  
actuals 实货 BQv*8Hg B6  
actuarial investigation 精算调查 @y6^/'  
actuarial principle 精算原则 aU$8 0  
actuarial report 精算师报告 0d89>UB-8q  
Actuarial Society of Hong Kong 香港精算学会 H> n;[  
actuarial valuation 精算师估值 Tu^H,vf  
actuary 精算师 HIvSh6|0p  
ad referendum agreement 暂定协议;有待覆核的协定 _s:5)  
ad valorem duty 从价税;按值征税 ] pv!Ll  
ad valorem duty system 从价税制 ]4'V59\  
ad valorem fee 从价费 q4vHsy36  
ad valorem tariff 从价关税 '$4&q629d  
additional allowance 额外免税额 OLGMy5  
additional amount for unexpired risk 未过期风险的额外款额 [(vV45(E  
additional assessable profit 补加应评税利润 IK8" 3+(  
additional assessment 补加评税 cnDF`7xrT  
additional commitment 额外承担 31F^38  
additional commitment vote 额外承担拨款 DD6K[\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 n" vO?8Sx  
additional dependent parent allowance 供养父母额外免税额 6aWNLJ@  
additional provision 额外拨款 V<U9Pj^?^  
additional stamp duty 附加印花税 q AsTiT6r  
additional tax 补加税罚款;补加税款 1l^ `  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 SP vKq=,  
adjudged bankrupt 被裁定破产 O7J V{'?  
adjudicated bankrupt 裁定破产人 a4]=4[(iu>  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 0}e&ONDQ  
adjudication of bankruptcy 裁定破产;宣告破产 r jnf30  
adjudication of insolvency 裁定无力偿还债务 )Q<u0AxAn  
adjusted actual 经调整的实数;调整后的实数 %wGQu;re  
adjusted current assets 经调整的流动资产;调整后的流动资产 :>jzL8  
adjusted figure 经调整的数字;调整后的数额 ;0Ih:YY6  
adjusted liabilities 经调整的负债;调整后的负债 L9l]0C37e  
adjusted loss 经调整的亏损;调整后的亏损 6kONuG7Yv  
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 `:dGPB BO  
adjusted profit 经调整的利润;调整后的利润 dO9bxHMnM  
adjusted surplus 经调整的盈余额;调整后的盈余额 ++!0r['+ >  
adjusted value 经调整的价值;调整后的价值 sD6vHX%  
adjustment 调整;修订;理算〔保险〕 }kJ9< h,  
adjustment centre 调剂中心 #9A*BbY  
adjustment lag 调整过程的时间差距;调整时差 Qe]&  
adjustment mechanism 调整机制 ,fhwDqR ?  
adjustment of loss 亏损调整 yATXN>]l  
adjustment process 调整过程;调整程序 {axRq'=  
adjustment range 调整幅度 ApcE)mjpc  
administered exchange rate 受管制汇率 d1NKVMeWr  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 $SzuUI  
administration expenses 行政费用 vJQ_mz  
administration fee 手续费;行政费 >/.Ae8I)  
administration in bankruptcy 破产管理 bV*q~ @xh  
administration order 遗产管理令 B"t4{1/  
administrator 管理人;遗产管理人 jz I,B  
administrator of the estate 遗产管理人 1NAtg*`  
admission of debt 债项承认书 `R-VJR 2"  
admission of proof 接纳债权证明 c =Zurqj  
advance 放贷款项;垫付款项;预支款项;预付款项 m'2EiYX$}\  
advance account 暂支帐目;预付款帐户 )-i(%;,*e  
advance compensation 预付补偿金 #BI6+rfv|  
advance from shareholder 股东垫款 , lBHA+@  
advance pending reimbursement 预支以待日后付还 h0l_9uI  
advanced economy 先进经济体系 ei[,ug'  
advancement 预付;预付财产 =[)2DJC  
advances warrant 垫款令 <}%gZ:Z6g  
advancing 贷出 vfh\X1Ui}  
adverse balance 逆差 k vt^s0T8Q  
adverse exchange 逆汇 )<T2J0*  
advertisement addressed to shareholders 在报章刊登的致股东通告 ^>s{o5H&  
advice for collection 托收通知书 hgdr\ F  
advice of drawing 提款通知书;汇票通知书 ?~;q r  
advice of payment 付款通知 LEAU3doK;  
Advisory Committee [Securities and Futures Commission] LO k J  
谘询委员会〔证券及期货事务监察委员会〕 1R#1Fy%  
Advisory Committee on Diversification 经济多元化谘询委员会 Enhrkk  
affidavit 誓章;遗产申报誓章 zbDK$g6  
affidavit of no receipt 述明无收款的誓章 p0pA|  
affiliate 联号;联营公司;附属公司 v5L#H=P  
affiliated company 附属公司;联号;联营公司 TezwcFqH  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Xs)?PE [  
affordability 负担能力 9hhYyqGsO  
African Development Bank [AfDB] 非洲开发银行 py\/m]  
after-acquired property 事后取得的财产 wNl "y  
after-hours dealing 市后交易 8]JlYe  
after-tax profit 税后盈利;税后利润;税后溢利 (>-(~7PR  
agency agreement 代理协议 W"s)s  
agency expenses 代理机构的开支 D Z=OZ.v  
agency fee 代理费 Gx(%AB~9$  
Agency Law 《代理法》 ahw0}S  
agent 代理人;承销人 iv6bXV'N  
agent of company 公司代理人 tk+t3+  
agent's fee 代理人费;经纪费 .b<wNUzP  
aggregate 总计;总数;总体数字 l R^W*w4y  
aggregate amount 总款额;总额 ^E3 HY@j  
aggregate assets and liabilities 总体资产与负债 QhPpo#^  
aggregate at constant price 按固定价格计算的总体数字 :Lq=)'d;6  
aggregate demand 总需求 NOtwgZ-  
aggregate gross position 总持仓量 Y_nlIcu  
aggregate limit 总限额 (=tu~ ^  
aggregate of salaries tax 合计薪俸税 8qs8QK  
aggregate performance 总体表现;总体业绩 rU7t~DKS  
aggregate supply 总体供应 9|>5;Ej  
aggregate surplus 总盈余 -n6T^vf  
aggregate total 整体总额 `^DP<&{  
aggregate value 总值;合计价值 bE"J&;|  
aggregated basis 合计基准 5pq9x4&  
aggregated net chargeable income 合计应课税入息实额 '>% c@C[  
aggregation 合并计算;合计;总和 l i2/"~l  
aggregation of incomes of husband and wife 夫妇入息合并计算 "IoY$!Hk  
aggregation of property 财产的总和 p5bM/{DP;K  
agio 差价;贴水 z2SR/[I?  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 _/F}y[B7d  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment liTAV9<  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 R)9FXz$).  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment > V@,K z1  
《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%kaM=  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment %&4\'lE  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Xgo`XsA  
agreement for a settlement 授产协议 PjU.4aZ  
agreement for assignment 转让协议 *G,r:Bnb  
agreement for sale 售卖协议;买卖协议 o%v,6yv  
agreement for sale and purchase 买卖协议 `R o>?H  
agreement for the payment of interest 支付利息协议 |d_ rK2  
agreement for the repayment of money 还款协议 l4q7,%G  
agreement of reinsurance 再保险协议 ~#iAW@  
Agricultural Bank of China 中国农业银行 w%f51Ex  
air passenger departure tax 飞机乘客离境税 T`)uR*$  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~VJP:Y{[  
airport tax 机场税 #EO],!JM  
alcohol duty 酒精税 13I~   
alienation 让与;让渡;转让 lziC.Dpa  
alimony 生活费;赡养费 Mm#=d?YUHJ  
All Ordinaries Index [AOI] 所有普通股指数 MZSyu  
all risks 全险;综合险 ZHc;8|}  
All Sales Record for Stock Market 《股票市场成交报告》 *q(HW  
Allied Capital Resources Limited 新联财务有限公司 DZX4c2J  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5$ rV0X,O  
allocation letter 拨款信件 S3YAc4  
allocation of fund 分配款项;预留款项 "QV1G'  
allocation of profit 利润分配;溢利分配 %l)~C%T  
allocation warrant 拨款令 r A9Rz^;xa  
allotment 分配;配股 9!Vp-bo  
allotment notice 股份配售通知;配股通知 b]\V~ZaXG  
allotment of shares 股份分配 ~Nl`Zmn(A|  
allowable 可获宽免;免税的 'a enh j  
allowable business loss 可扣除的营业亏损 K?mly$  
allowable expenses 可扣税的支出 QK`2^  
allowance 免税额;津贴;备抵;准备金 "4i_}  
allowance for debts 债项的免税额 (OHd} YQ  
allowance for depreciation by wear and tear 耗损折旧免税额 n`7n5M*  
allowance for funeral expenses 殡殓费的免税额 & /lmg!6  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 /M~rmIks  
allowance for repairs and outgoings 修葺及支出方面的免税额 p2o6 6t  
allowance to debtor 给债务人的津贴 IR*:i{  
alteration of capital 资本更改 3S1`av(tD  
alternate trustee 候补受托人 +4Lj}8,  
amalgamation 合并 p:8]jD@}%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 kA&ul  
ambit of charges 征税范围;收费范围 wGA%h.[M|  
amended valuation 经修订的估值 =|bW >y  
American Commodities Exchange 美国商品交易所 eR5+1b  
American Express Bank Limited 美国运通银行 nB86oQ/S  
American Stock Exchange 美国证券交易所 1V1T1  
amortization 摊销 m{sch`bP  
amount due from banks 存放银行同业的款项 =_H)5I_\  
amount due from banks abroad 存放海外银行同业的款项 .#ATI<t  
amount due from holding companies 控股公司欠款 .t9zF-jk  
amount due from local banks 存放本港银行同业的款项 n!y}p q6  
amount due to banks 银行同业的存款 9i#K{CkC|  
amount due to banks abroad 海外银行同业的存款 -X#qW"92q  
amount due to holding companies 控股公司存款 fT_swh IO  
amount due to local banks 本港银行同业的存款 n0kkUc-`   
amount due to outport banks 外埠银行同业的存款 g3,F+  
amount for note issue 发行纸币的款额 q"pnFK9/L  
amount of bond 担保契据的款额 Nh\y@\F>  
amount of consideration 代价款额 g].hL  
amount of contribution 供款数额 =;A~$[g  
amount of indebtedness 负债款额 ~b{j`T  
amount of principal of the loan 贷款本金额 u+uu?.bM  
amount of rates chargeable 应征差饷数额 -qRO}EF  
amount of share capital 股本额 ;:pd/\<  
amount of sums assured 承保款额 ;={Z Bx  
amount of variation 变动幅度 WWYG>C[  
amount of vote 拨款数额 9<I;9.1S?^  
amount payable 应付款额 6u v'{  
amount receivable 应收款额 Fgg4QF  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _d/ZaCx'i  
analysis 分析 ,@*`2I>`  
ancillary risk 附属风险 WP0{%  
annual account 周年帐目;周年帐目报表;年度决算;年结 H0i\#)Xs  
annual accounting date 年结日期 oM#S.f?  
annual allowance 每年免税额;年积金;年度津贴;年津 ^7~w yAr  
annual balance 年度余额 .:#6dG\0z  
annual disposable income 每年可动用收入 W4(O2RU  
annual estimates 周年预算 S~DY1e54GF  
annual fee 年费 4i o02qd 4  
annual general meeting 周年大会 3$ 1 z  
annual growth rate 年增率;每年增长率 6KI< J*Wz`  
annual long-term supplement 长期个案每年补助金 )hai?v~g  
annual pensionable emolument 可供计算退休金的年薪 ;M Z@2CO  
annual report 年报 LlG~aGhel  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8?7:sfc  
annual return 周年报表;周年申报表;每年报税表格 iP~dH/B|v  
Annual Return Rules 《周年报表规则》 tC -H2@  
annual review of consumer prices 每年消费物价回顾 da&f0m U  
annual roll-forward basis 逐年延展方式 i<Be)Y-'  
annual salary 年薪 v mXY}Ul  
annual statement 年度报表;年度决算表 mD p|EXN  
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 Z;JZ<vEt92  
annuitant 年金受益人 9#@CmiIhy  
annuity 年金 )ozN{&B6  
annuity contract 年金合约 0Ti>PR5M  
annuity on human life 人寿年金 *oX~z>aE  
antecedent debt 先前的债项 )WFSUZ~  
ante-dated cheque 倒填日期支票 sIJ37;ZA  
anticipated expenditure 预期开支 ;"/ "  
anticipated net profit 预期纯利 dO[w3\~  
anticipated revenue 预期收入 lC i_G3C  
anti-inflation measure 反通货膨胀措施 Sm%MoFf  
anti-inflationary stance 反通货膨胀立场 2tqO%8`_  
apparent deficit 表面赤字 QYL ';  
apparent financial solvency 表面偿债能力 BOp&s>hI  
apparent partner 表面合伙人 {XNu4d9w(  
application for personal assessment 个人入息课税申请书 8Cr?0Z  
application of fund 资金应用 3It'!R8$  
application to release as liquidator and to destruct the books of accounts and documents 4n@, p0   
申请免除清盘人职务及毁灭帐簿与文件 gZs8BKO  
appointed actuary 委任精算师 (7rG~d1iS  
appointed auditor 委任核数师;委任审计师 S&P5##.u`  
appointed trustee 委任的受托人 1`_i%R^  
appointer 委任人 o^! Zt 9  
apportioned pro rata 按比例分摊 =>CrZ23B "  
apportionment 分配;分摊 1dK^[;v>3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Yg#)@L  
apportionment formula 分摊方程式 s"?&`S  
apportionment of estate duty 遗产税的分摊 xf@D<}~1  
appraisal 估价;评估 IczEddt@'  
appreciable growth 可观增长 |7I.DBjR;  
appreciable impact 显着影响 EF{_-FXY  
appreciable increase 可观增长 -3r&O:  
appreciation 增值;升值 .j4IW 3)  
appreciation against other currencies 相对其他货币升值 5aTyM_x  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Sk$ XC  
appreciation tax 增值税 dR_hPBn/@  
appropriation 拨款;拨用;拨付 )N2yhdcqI  
appropriation account 拨款帐目 .n`MPx'  
Appropriation Bill 拨款法案 ";e0-t6:  
appropriation-in-aid system 补助拨款办法 $sO}l  
approved assets 核准资产 c"J(? 1O  
approved basket stock 认可一篮子证券 %;PPu$8K9  
approved budget 核准预算 qD4e] 5  
approved charitable donation 认可慈善捐款 ^dP@QMly6  
approved charitable institution 认可慈善机构 "FaG5X(  
approved currency 核准货币;认可货币 RS/%uxS?  
approved estimates 核准预算 f(?`PD[  
approved estimates of expenditure 核准开支预算 +Z[%+x92  
approved overseas insurer 核准海外保险人 0p$?-81BJ  
approved overseas trust company 核准海外信托公司 ? xX`_l  
approved pooled investment fund 核准汇集投资基金 ^dYLB.'=  
approved provident fund scheme 认可公积金计划 <S0!$.Kg*<  
approved provision 核准拨款 f K^FD&sF  
approved redeemable share 核准可赎回股份 ki^[~JS>'  
approved regional stock 认可地区性证券 *.EtdcRo[  
approved retirement scheme 认可退休金计划 i\rI j0+  
approved subordinated loan 核准附属贷款 (w% hz']  
arbitrage 套戥;套汇;套利 c uquA ~  
arbitrageur 套戥者;套汇者 a(8]y.`Tv  
arbitrary amount 临时款项 mI in'M  
arrangement 措施;安排;协定 s$:]$&5  
arrears 欠款 ~%Yh`c EP  
arrears of pay 欠付薪酬 Z[`J'}?|  
arrears of revenue 逾期未收税款;逾期未收的帐项 L i=l/  
articles of association 组织章程;组织细则;组织章程细则 #D+Fq^="P  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 6M$.gX G.  
ascertainment of profit 确定利润 Qq]UEI `Go  
"Asia Clear" “亚洲结算系统” '7'cKp  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 OG 5n9sx  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 rf1nC$Sop  
Asian Development Fund [ADF] 亚洲发展基金 n]coqJ  
Asian dollar bond 亚洲美元债券 _z m<[0(  
Asian dollar market 亚洲美元市场 xYt{=  
Asian dollar rate 亚洲美元利率 NM ~e  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 *vsOL 4I%  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 B?Y%y@.  
asked price 沽盘;喊价;索价;卖方报价 p|Rxy"}  
assessable income 应评税入息 P!YT{}  
assessable loss 应评税亏损 G';oM;~/|  
assessable profit 应评税利润 ~`_nw5y  
assessable value 应评税值 .#WF'  
assessed profit 估定利润 '}4[m>/  
assessed value 经评估价值 ^Z:x poz,  
assessment 评税;评定;估价;评税单 NnHM$hEI"U  
assessment number 评税编号;估价编号 7@tr^JykO  
assessment of additional tax 补加税评税 ^#^u90I  
assessment of performance 业绩评估;实绩评价 ~P6K)V|@<  
Assessor 评税主任 L1C' V/g  
asset price bubbles 资产价格泡沫 [TO:- 8$.  
asset-backed securities 具资产保证的证券 3y 3 U`Mo  
assets accretion 资产增值 3+ i(fg_  
assets and liabilities 资产与负债 Z/x<U.B  
assets betterment statement 资产递增表;资产改进表 x|<|eRYK  
assets lending 实物放款;有抵押贷款 &|E2L1  
assets of the company passing on the death 死者去世时转移的公司资产 {/0,lic  
assets pledged as security for liabilities 用作负债抵押的资产 vW)GUAF[  
assets portfolio 资产投资组合 p6}jCGJ  
assets price 资产价格 oS,<2Z  
assets quality 资产质素 ,}FYY66K  
assets realization 资产变现 NKd@ Kp`,  
assets refinancing arrangement 资产再集资安排 7 cIVK}&  
assets securitization 资产证券化 ={L:q8v)  
assets situated outside Hong Kong 在香港以外地方的资产 ,CM$A}7[  
assets stripping 削减资产;拆卖资产 Tu/JhP/g,`  
assets value 资产值 l3iL.?&Pa  
assignee 承让人 "F[VqqD  
assignment 转让;转让书;转让契 l1W5pmhK]'  
assignment of interest 权益转让 m_Fw ;s/9  
assignment of letters patent and trade mark 专利证书及商标转让 6o1.?t?  
assignment of property 物业转让;物业转让书 QdW%5lM+  
assignment right 转让权 bNaJ{Dm$R  
assignor 转让人 4a2&kIn  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 >9u6@  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 5E!|-xD  
associate member 附属会员 ^jmnE.8R  
associated body corporate 相联法人团体 / V {w<  
associated company 相联公司;联属公司 0U/:Tpyr  
associated corporation 相联法团 Fsq S)  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] IG9Q~7@  
公认会计师公会〔英国〕 [?IERE!xQ  
Association of Futures Exchange Brokers 香港期货经纪协会 dNJK[1e6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 <&L;9fr  
association of underwriters 承保人组织 =v;-{oN!  
assumption of control 接管 ZA9']u%EJ  
assurance 担保;保险;转易;转易书 zw5~|<  
assurance of interest 权益的转易 Le3S;SY&  
at 19XX price 按一九XX年价格计算 dU&.gFw1  
at a discount 按赔价计算;按贴水价格计算;打折扣 >$Fc=~;Ba  
at a premium 按溢价计算;按升水价格计算 mML^kgy\N  
at call 通知付款;按通知 U<6k!Y9ny  
at constant market price 按固定市价计算 l E&hw  
at constant price 按固定价格计算 ,-b{oS~u  
at cost 按成本计算 vy"Lsr3  
at current market price 按当时市价计算;按现时市价计算 xwRnrWd^6  
at current price 按当时价格计算;按现时价格计算 M"9 zK[cz  
at factor cost 按要素成本计算;按生产要素成本计算 G8;S`-D1a,  
at money-of-the-day price 按付款当日价格计算 rf`Br\g8  
at or better 按指定或较佳价位〔买卖指令〕 lMm-K%(2  
at par 按面值计算;平价 &% *S  
at sight 见票即付 MW4dPoa  
at the close 按收市盘 PZ ogN  
at the opening 按开市盘 93!a  
attestation 见证;见证条款 >6kWmXK[  
at-the-money option 平价期权 3x=F  
attorney 受权人;受托代表人 _E30t( _.  
attornment 新拥有人承认书 k]>k1Mi=  
attributable profit 可归属利润 x# YOz7.  
attributable share value 可归属股份价值 Czci6 Lz  
Auckland Stock Exchange 奥克兰证券交易所 Sm Ei _u]'  
auction 拍卖 f<}!A$wd  
auctioneer 拍卖商 n]$vCP  
audit 审计;核数 5AjK7[<L  
Audit Commission 审计署 |@@mq!>-  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Wig0OZj  
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〕 C3b'Q  
audit review 帐目审查 y\S7oD(OR  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5~44R@`  
audited account 审计帐目;经审计的帐目 v =?V{"wk!  
audited annual account 经审计的周年帐目 AngECkF-  
audited balance sheet 经审计的资产负债表 "yz\p,  
auditor 核数师;核数主任;审计师 6Ss{+MF|v  
auditor's certificate 核数师证明书;审计师证明书 4vX]c  
auditor's report 核数师报告;审计师报告 g-:)} 8d6  
Aussie bond 澳元债券 kK1qFe?]  
austerity budget 紧缩预算 {&<}*4D  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 k0YsAa#6V  
Australia All Ordinaries Index 澳洲所有普通股票指数 ~o%-\^oc  
Australian Dollar [AUD] 澳元 O)5PUyC:H  
Australian Options Market 澳大利亚期权市场 3w9 ]@kU  
Australian Securities Commission 澳洲证券事务监察委员会 M|v.5l#   
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =3zn Ta }  
Australian Stock Exchange 澳大利亚证券交易所 @NH Ruk+  
Austrian Schilling [ATS] 奥地利先令 &=?`;K  
authentication 认证;鉴证 m+m6"yE#_  
authority to purchase 委托购买证;委购书 "aBd0i&  
authorization 认可;核准;授权;授权书 z67=v9+7  
authorization by direction 指示授权 fhY[I0;}$  
authorization by instruction 指令授权 3H%HJS  
authorization by warrant 令状授权 ,|4Ye  
authorization of unit trust 单位信托的认可 wU ; f   
authorized agent 指定代理人 1IlR  
authorized capital 法定资本 O\LW 8\M  
authorized clerk 出市员 ~`})x(!  
authorized dealer 认可交易商 j^ _I{  
authorized financial institution 认可财务机构 3N bn|_`(  
authorized fund 认可基金 !Q(xOc9>Ug  
authorized fund house 获授权的基金公司;认可基金公司 } g*-Ty  
authorized institution 认可机构 @*uX[)  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9V],X=y~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 {''|iwLr  
authorized insurer 获授权保险人;获认可承保人 >4ct[fW+  
authorized investment 特准投资项目  hY1|qp  
authorized person 获授权人 `Of wl%G  
authorized representative 获授权代表 >#:/ GN?  
authorized share capital 法定股本 NDOZ!`LqH  
automated quotation system 自动报价系统 _RW[]MN3*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] psZeu*/r  
自动交易系统〔香港期货交易所有限公司〕 bF KP V%`  
automatic adjustment mechanism 自动调整机制 {\aSEE /'  
automatic adjustment system 自动调整系统 @ |GeR  
Automatic Clearing House 自动票据交换所 jSFN/C.9h  
automatic exchange rates accumulation system 自动化汇率累集系统 46zaxcY<!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 {IMzR'PN  
automatic teller machine [ATM] 自动柜员机 0lRH Yu  
autopay 自动转帐 Z8&C-yCC  
available assets 可用资产 w}.'Tebu  
available fiscal reserve 现存财政储备 [Kj:~~`T   
available profit 可用利润 0v@/I<  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 AIm$in`P  
average 平均;平均数;海损 F3Y>hs):7  
average basic salary 平均基本薪金 & .?HuK  
average consumer expenditure 平均消费开支;一般消费开支 ]hj1.V+  
average cost 平均成本 @:7gHRJ!  
average cost of land production 增辟土地平均成本 ?&"^\p  
average daily turnover 平均每日成交额 } x.)gW  
average daily wage rate 平均每日工资率 aVP|:OAj  
average expenditure pattern 平均开支模式 q`aY.dD=O  
average growth rate 平均增长率 y@M}T{,/  
average net fixed assets 固定资产平均净值 3\KII9  
average of relatives 相对价格平均数 <c ovApx  
average price 平均价格 ~}5Ml_J$,l  
average propensity to consume 平均消费倾向;一般消费倾向 h6h1.lZ  
average propensity to save 平均储蓄倾向;一般储蓄倾向 u3wC}Zo  
average rate 平均率 ;-?ZI$  
average revenue 平均收入;平均收益 {}pqxouE  
average stock 平均库存;平均存货 Is@a,k  
average yearly rent 平均年租 &'7"i~pC  
avoidance of double taxation 避免双重课税 ~+#--BhV  
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 $G_Q`w=jM  
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