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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: { I\og  
A share A股;甲类股份 85;bJfY  
abatement of tax 减税;减扣免税额 /]MelW  
ABN AMRO Bank N.V. 荷兰银行 %Ta"H3ZW  
above-the-line expenditure 线上项目支出;经常预算支出 x\f~Gtt7Y  
above-the-line receipt 线上项目收入;经常预算收入 L$.3,./  
ABSA Asia Limited 南非联合亚洲有限公司  0yq  
absolute change 绝对数值变更 vv{+p(~**O  
absolute expenditure 实际开支 4KnBb_w  
absolute guideline figure 绝对准则数字 zB~ <@  
absolute interest 绝对权益 w D r/T3  
absolute order of discharge 绝对破产解除令 :zLf~ W  
absolute profit margin 绝对利润幅度 T<? kH  
absolute value 实值;绝对值 FO:L+&hr?>  
absolutely vested interest 绝对既得权益 ^\?Rh(pu  
absorbed cost 已吸收成本;已分摊成本 s&-MJ05y  
absorption 吸收;分摊;合并 aekke//y  
absorption rate 吸收率;摊配率;分摊率 *kg->J  
ACB Finance Limited 亚洲商业财务有限公司 ?+^p$'5  
acceptable form of reciprocity 合理的互惠条件 a.}#nSYP  
acceptable rate 适当利率;适当汇率 {\P%J:s#9  
acceptance agreement 承兑协议 # #2'QNN  
acceptance for honour 参加承兑 $sE=[j'v  
acceptor 承兑人;接受人;受票人 H"6x/&s.=k  
acceptor for honour 参加承兑人 ]a4+]vLK  
accident insurance 意外保险 yNP4Ey  
Accident Insurance Association of Hong Kong 香港意外保险公会 V-n{=8s  
accident insurance scheme 意外保险计划 zqXF`MAB=  
accident year basis 意外年度基准 m m`#v g,  
accommodation 通融;贷款 \AKP ea=  
accommodation bill 通融票据;空头票据 j-W$)c3X  
accommodation party 汇票代发人 `Hlf.>b1  
account balance 帐户余额;帐户结余 dnU-v7k,{  
account book 帐簿 J:Qx5;b;  
account collected in advance 预收款项 / Xb4'Qj  
account current book 往来帐簿 Y%;X7VxU*  
account of after-acquired property 事后取得的财产报告 MJ1qU}+]  
account of defaulter 拖欠帐目 X.k8w\~  
account payable 应付帐款 V<jj'dZfW  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 J&,hC%]  
account receivable 应收帐款 %oTBh*K'o  
account receivable report 应收帐款报表 x5BS|3W$a  
account statement 结单;帐单;会计财务报表 3mo4;F,h9  
account title 帐户名称;会计科目 'yq?xlIj  
accountant's report 会计师报告 f!w/zC .  
Accountant's Report Rules 会计师报告规则 C8> i{XOO,  
accounting and auditing procedure 会计与审计程序;会计与核数程序 5P"R'/[PA_  
Accounting Arrangements 《会计安排》 i\ X3t5  
accounting basis 会计基础 +KIz#uqF8Z  
accounting by Official Receiver 破产管理署署长呈交的帐目 X~0 -WBz  
Accounting Circular 《会计通告》 _#:7S sJ  
accounting class 会计类别 ,v>;/qm  
accounting date 记帐日期;会计结算日期 %\HPYnIe  
accounting for money 款项核算 8Sj<,+XFq  
Accounting Officer 会计主任 wGKxT ap  
accounting period 会计报告期;会计期 "T5oUy&i  
accounting policy 会计政策;会计方针 k1f<(@*`  
accounting practice 会计惯例 cr{yy :D  
accounting principle 会计准则 4A6Y \ZXI  
accounting record 会计记录 sA| SOAn  
accounting report 会计报告 T :d+Qz\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xw 43P.  
Accounting Society of China 中国会计学会 R P<M  
accounting statement 会计报表 ,#3Aaw   
accounting system 会计制度;会计系统 EHm*~Sd  
accounting transaction 会计事项;帐务交易 e,_Sj(R8  
accounting treatment 会计处理 ;WX.D]>{W  
accounting year 会计年度 Yr_ B(n  
accretion 增值;添加 [1 P_^.Htr  
accrual 应计项目;应累算数目 'WP~-}(  
accrual basis 应计制;权责发生制 &AJkYh  
accrual basis accounting 应计制会计;权责发生制会计 7cGOJA5&  
accrue 应累算;应计 Qr$ 7 U6p  
accrued benefit 应累算利益 [,AFtg[  
accrued charges 应计费用  &kmaKc  
accrued cumulative preference share dividend 应累算的累积优先股股息  t8EI"|  
accrued expenses 应累算费用 9=MNuV9/s  
accrued interest payable 应付利息;应计未付利息 }_zN%Tf~  
accrued interest receivable 应收利息;应计未收利息 -@"3`uv"  
accrued right 累算权益 t,|Apl]  
accruing profit 应累算的利润 O@a OKk  
accumulated fiscal reserve 累积财政储备 &'W7-Z\j-  
accumulated profit 累积利润;滚存溢利 BN CM{}e  
accumulated reserve 累积储备 '`k7l7I[@  
accumulation of surplus income 累积收益盈余 3Z9Yzv)A  
acquired assets 既得资产 92<+ug=  
acquisition 收购;购置;取得 =+MF@ 4  
acquisition cost 购置成本 JP<j4/  
acquisition expenses 购置费用 M1-tRF  
acquisition of 100% interest 收购全部股权 v9:J 55x  
acquisition of control 取得控制权 2[+.* Ef  
acquisition of fixed assets 购置固定资产 !<:Cd(bM  
acquisition of shell “买壳” XKky-LeJ  
acquisition price 收购价 %"Um8`]FVg  
act of God 天灾 P(k*SB|D  
acting partner 执事合伙人 p;}`PW  
active market 买卖活跃的市场;交投畅旺的市场;旺市 $`3yImv+w  
active partner 积极参与的合伙人 Z%3CmKdeF  
active trading 交投活跃 +d\o|}c  
actual circulation 实际流通 6GunEYK!N8  
actual cost 实际成本 5S!#^>_  
actual expenditure 实际开支;实际支出 7wh4~  
actual income 实际入息;实际收入;实际收益 pJ/]\>#5  
actual market 现货市场 qr%N /7  
actual price 现货价;实际价格 {L7Pha  
actual profit 实际利润 > UZ-['H  
actual quotation 实盘;实际价位;实际报价 KMIe%2:b5  
actual year basis 按实际年度计算 >=;-:  
actuals 实货 Dnw^H.  
actuarial investigation 精算调查 {. 9BG&  
actuarial principle 精算原则 %eDSo9Y  
actuarial report 精算师报告 by @qg:  
Actuarial Society of Hong Kong 香港精算学会 @iuX~QA[9  
actuarial valuation 精算师估值 @rbd`7$%  
actuary 精算师 azv173XZ  
ad referendum agreement 暂定协议;有待覆核的协定 p]RQ-0  
ad valorem duty 从价税;按值征税 &SbdX   
ad valorem duty system 从价税制 ';FJs&=I  
ad valorem fee 从价费 wz`% ( \  
ad valorem tariff 从价关税 @`L ;_S+  
additional allowance 额外免税额 V*\hGNV  
additional amount for unexpired risk 未过期风险的额外款额 q"2APvsvp  
additional assessable profit 补加应评税利润 1cOR?=G~  
additional assessment 补加评税 jSE)&K4nI  
additional commitment 额外承担 $lT8M-yK\  
additional commitment vote 额外承担拨款 gdf0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 gxVr1DIkN  
additional dependent parent allowance 供养父母额外免税额 (1D1;J4g  
additional provision 额外拨款 A)]&L`s  
additional stamp duty 附加印花税 MygAmV&  
additional tax 补加税罚款;补加税款 9 fB|e|  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ' 9f0UtT|[  
adjudged bankrupt 被裁定破产 62R";# K  
adjudicated bankrupt 裁定破产人 N=1ue`i  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ZEI)U, I.  
adjudication of bankruptcy 裁定破产;宣告破产 ~@c<5 -`{  
adjudication of insolvency 裁定无力偿还债务 (7G4v  
adjusted actual 经调整的实数;调整后的实数 E42)93~C  
adjusted current assets 经调整的流动资产;调整后的流动资产 '/8/M{`s  
adjusted figure 经调整的数字;调整后的数额 <WIIurp  
adjusted liabilities 经调整的负债;调整后的负债 b:F;6X0~Hl  
adjusted loss 经调整的亏损;调整后的亏损 ,EEAxmf  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 +S4>}2N33  
adjusted profit 经调整的利润;调整后的利润 &f. |MNz;  
adjusted surplus 经调整的盈余额;调整后的盈余额 3Y38l P:>h  
adjusted value 经调整的价值;调整后的价值  `qs,V  
adjustment 调整;修订;理算〔保险〕 ^>l <)$s  
adjustment centre 调剂中心 S~aWun  
adjustment lag 调整过程的时间差距;调整时差 K-k!':K:  
adjustment mechanism 调整机制 <Tgy$Hm  
adjustment of loss 亏损调整 V>QyiB  
adjustment process 调整过程;调整程序 9{;L7`<  
adjustment range 调整幅度 #8et91qw  
administered exchange rate 受管制汇率 L/:l>Ko>7  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 }X{rE|@  
administration expenses 行政费用 %J-0%-/_S:  
administration fee 手续费;行政费 5wVJ.B~s  
administration in bankruptcy 破产管理 sF!#*Y  
administration order 遗产管理令 AA=Ob$2$  
administrator 管理人;遗产管理人 i RrUIWx  
administrator of the estate 遗产管理人 D{B?2}X  
admission of debt 债项承认书 gEk;Tj  
admission of proof 接纳债权证明 c@[Trk m  
advance 放贷款项;垫付款项;预支款项;预付款项 Bz }nP9  
advance account 暂支帐目;预付款帐户 G7&TMg7i  
advance compensation 预付补偿金 $t%IJT  
advance from shareholder 股东垫款 M5WB.L[@ q  
advance pending reimbursement 预支以待日后付还 2@tnOs(*  
advanced economy 先进经济体系 mh}D[K=~%  
advancement 预付;预付财产 LH4#p%Pb%  
advances warrant 垫款令 0C :8X   
advancing 贷出 =|i_T%a  
adverse balance 逆差 j ^j"w(a  
adverse exchange 逆汇 ly` A,dh  
advertisement addressed to shareholders 在报章刊登的致股东通告  =Iop  
advice for collection 托收通知书 |-V:#1wR.]  
advice of drawing 提款通知书;汇票通知书 &233QRYM  
advice of payment 付款通知 (y]Z*p:EW  
Advisory Committee [Securities and Futures Commission] L@H^?1*L?  
谘询委员会〔证券及期货事务监察委员会〕 jaEe$2F2  
Advisory Committee on Diversification 经济多元化谘询委员会 o.!o4&W H  
affidavit 誓章;遗产申报誓章 fPD.np}  
affidavit of no receipt 述明无收款的誓章 h_4*?w  
affiliate 联号;联营公司;附属公司 p48enH8CO  
affiliated company 附属公司;联号;联营公司  _ VuWo  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 0V3dc+t)O  
affordability 负担能力 WCsf_1  
African Development Bank [AfDB] 非洲开发银行 y-E'Y=j  
after-acquired property 事后取得的财产 QO =5Q  
after-hours dealing 市后交易 L/rf5||@  
after-tax profit 税后盈利;税后利润;税后溢利 P{A})t7  
agency agreement 代理协议 :L@ ;.s  
agency expenses 代理机构的开支 5{b;wLi$X2  
agency fee 代理费 O;RBK&P  
Agency Law 《代理法》 j#p;XI  
agent 代理人;承销人 zk{d*gN  
agent of company 公司代理人 "e"#k}z9  
agent's fee 代理人费;经纪费 q~9-A+n  
aggregate 总计;总数;总体数字 < ?B3^z$  
aggregate amount 总款额;总额 8  *f 9  
aggregate assets and liabilities 总体资产与负债 l jK?2z>  
aggregate at constant price 按固定价格计算的总体数字 k( 0;>)<i  
aggregate demand 总需求 n8Qv8  
aggregate gross position 总持仓量 m,\+RUW'  
aggregate limit 总限额 Dazm8_x  
aggregate of salaries tax 合计薪俸税 s\ C ,5  
aggregate performance 总体表现;总体业绩 jm%s#`)g  
aggregate supply 总体供应 9jImuSZ  
aggregate surplus 总盈余 f%EHzm/V  
aggregate total 整体总额 cV6H!\  
aggregate value 总值;合计价值 b, a7XANsh  
aggregated basis 合计基准 129\H< m  
aggregated net chargeable income 合计应课税入息实额 1J9p1_d5  
aggregation 合并计算;合计;总和 }=EJM7sM|k  
aggregation of incomes of husband and wife 夫妇入息合并计算 `\VtTS  
aggregation of property 财产的总和 d\>XfS  
agio 差价;贴水 -& (iU#W  
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》 \ 86 g y/  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3H!]X M  
《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》 CsZm8oL$  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Mbxl{M >  
《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》 fCUx93,>z  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 15jQ87)  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ]^"Lc~w8&  
agreement for a settlement 授产协议 }Ecv6&G  
agreement for assignment 转让协议 K*5gb^Ul  
agreement for sale 售卖协议;买卖协议 h.K"v5I*  
agreement for sale and purchase 买卖协议 Ew0)MZ.#  
agreement for the payment of interest 支付利息协议 uEb:uENk'(  
agreement for the repayment of money 还款协议 V7U*09 0*5  
agreement of reinsurance 再保险协议 wb62($  
Agricultural Bank of China 中国农业银行 !$l<'K$  
air passenger departure tax 飞机乘客离境税 Brxnl,%\  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 5!A:xV]6]  
airport tax 机场税 k9*UBx  
alcohol duty 酒精税 Fb1<Ic#  
alienation 让与;让渡;转让 VX&g[5zr  
alimony 生活费;赡养费 6Tmz!E0  
All Ordinaries Index [AOI] 所有普通股指数 s@:Yu  
all risks 全险;综合险 BGi'UL,  
All Sales Record for Stock Market 《股票市场成交报告》 p7> 9 m  
Allied Capital Resources Limited 新联财务有限公司 z$^wCd:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2o(O`;z  
allocation letter 拨款信件 Nsh/  
allocation of fund 分配款项;预留款项 *e [*  
allocation of profit 利润分配;溢利分配 (km $qX  
allocation warrant 拨款令 424iFc[  
allotment 分配;配股 ykbfK$j z  
allotment notice 股份配售通知;配股通知 ]CNPy$>*  
allotment of shares 股份分配 bxYSZCo*  
allowable 可获宽免;免税的 mQ1  
allowable business loss 可扣除的营业亏损 ~9o@1TO:v  
allowable expenses 可扣税的支出 _5S0A0  
allowance 免税额;津贴;备抵;准备金 KC}G_"f.$  
allowance for debts 债项的免税额 gnZ#86sO  
allowance for depreciation by wear and tear 耗损折旧免税额 J=Kv-@I>E  
allowance for funeral expenses 殡殓费的免税额 Mw,]Pt6~i  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 =LLpJ+  
allowance for repairs and outgoings 修葺及支出方面的免税额 wowf 1j-  
allowance to debtor 给债务人的津贴 Pteti  
alteration of capital 资本更改 ?<.a>"!  
alternate trustee 候补受托人 $s=` {vv  
amalgamation 合并 h{7>>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `\(co;:  
ambit of charges 征税范围;收费范围 4~1b  
amended valuation 经修订的估值 KKk~vwW  
American Commodities Exchange 美国商品交易所 9~=zD9,|iA  
American Express Bank Limited 美国运通银行 Z{vc6oj  
American Stock Exchange 美国证券交易所 CRCy)AS,t  
amortization 摊销 uq[5 om"  
amount due from banks 存放银行同业的款项 .Bkfe{^  
amount due from banks abroad 存放海外银行同业的款项 l4$ sku-  
amount due from holding companies 控股公司欠款 Eg1TF oIWl  
amount due from local banks 存放本港银行同业的款项 ??e|ec2%  
amount due to banks 银行同业的存款 (&79}IEd  
amount due to banks abroad 海外银行同业的存款 <EqS ,cO^  
amount due to holding companies 控股公司存款 Dn<3#V  
amount due to local banks 本港银行同业的存款 ~roNe|P  
amount due to outport banks 外埠银行同业的存款 )0 E_Y@  
amount for note issue 发行纸币的款额 '%/=\Q`  
amount of bond 担保契据的款额 y(<{e~  
amount of consideration 代价款额 AVLY|79#  
amount of contribution 供款数额 tt-ci,X+  
amount of indebtedness 负债款额 MzB.Vvsy%9  
amount of principal of the loan 贷款本金额 <LH6my  
amount of rates chargeable 应征差饷数额 \YJQN3^46>  
amount of share capital 股本额 vbJdhaf  
amount of sums assured 承保款额 ]0<K^OIY  
amount of variation 变动幅度 Q[3hOFCX  
amount of vote 拨款数额 ,5<AV K-#Q  
amount payable 应付款额 `vzMuL;  
amount receivable 应收款额 x(sKkm`Q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 00IW9B-  
analysis 分析 >a*dI_XE  
ancillary risk 附属风险 M*n94L=Sg&  
annual account 周年帐目;周年帐目报表;年度决算;年结 ;\}d QsX  
annual accounting date 年结日期 }>AA[ba"'  
annual allowance 每年免税额;年积金;年度津贴;年津 |8{ k,!P'K  
annual balance 年度余额 v(0ujfSR0  
annual disposable income 每年可动用收入 au19Q*r9  
annual estimates 周年预算 G[ns^  
annual fee 年费 c/.s`hz  
annual general meeting 周年大会 =#4>c8MM  
annual growth rate 年增率;每年增长率 %x,HQNRDU  
annual long-term supplement 长期个案每年补助金 1O,5bi>t7  
annual pensionable emolument 可供计算退休金的年薪 :55a9d1bL  
annual report 年报 S=S/]]e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3d;J"e+?  
annual return 周年报表;周年申报表;每年报税表格 wKdWE`|y  
Annual Return Rules 《周年报表规则》 6K7lQ!#}Q  
annual review of consumer prices 每年消费物价回顾 h3E}Sa(MQ:  
annual roll-forward basis 逐年延展方式 :Nf(:D8  
annual salary 年薪 unFm~rcf  
annual statement 年度报表;年度决算表 U.Vn|s(`z  
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 xX<T5Ls  
annuitant 年金受益人 a{e 2*V  
annuity 年金 fz VN;h  
annuity contract 年金合约 o3Yb2Nw  
annuity on human life 人寿年金 eu)""l  
antecedent debt 先前的债项 ;Q&9 t  
ante-dated cheque 倒填日期支票 :''Swi<H  
anticipated expenditure 预期开支 pRlScD_};  
anticipated net profit 预期纯利 d^54mfgI  
anticipated revenue 预期收入 +68age;dM  
anti-inflation measure 反通货膨胀措施 6qmV/DL  
anti-inflationary stance 反通货膨胀立场 ^GYVRD  
apparent deficit 表面赤字 Tt{X(I} J  
apparent financial solvency 表面偿债能力 GMZ6 dK  
apparent partner 表面合伙人 "x]7 et,  
application for personal assessment 个人入息课税申请书 2N |iOog  
application of fund 资金应用 ,>qtnwvlHP  
application to release as liquidator and to destruct the books of accounts and documents +8 "8s  
申请免除清盘人职务及毁灭帐簿与文件 tUJe-3,  
appointed actuary 委任精算师 e]>=;Zn  
appointed auditor 委任核数师;委任审计师 r/':^Ex  
appointed trustee 委任的受托人 .P T7  
appointer 委任人 F@ |(  
apportioned pro rata 按比例分摊 JXww_e[  
apportionment 分配;分摊 %@ >^JTkY8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3&E@#I^] ,  
apportionment formula 分摊方程式 IDF0nx]  
apportionment of estate duty 遗产税的分摊 E0HE@pqr  
appraisal 估价;评估 LZG(T$dI  
appreciable growth 可观增长 +B8oW3v# )  
appreciable impact 显着影响 bUy!hS;s  
appreciable increase 可观增长 ;B2&#kot7  
appreciation 增值;升值 rFt +Y})  
appreciation against other currencies 相对其他货币升值 ro?.w  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S{ F\_'%  
appreciation tax 增值税 [V8^}s}tF  
appropriation 拨款;拨用;拨付 FeZWS>N  
appropriation account 拨款帐目 )#4(4 @R h  
Appropriation Bill 拨款法案 jC:D>  
appropriation-in-aid system 补助拨款办法 N0$ uB"  
approved assets 核准资产 z*b|N45O  
approved basket stock 认可一篮子证券 ukW L3  
approved budget 核准预算 #~m^RoE  
approved charitable donation 认可慈善捐款 Exv!!0Cd^  
approved charitable institution 认可慈善机构 iu{;|E  
approved currency 核准货币;认可货币 WC_U'nTu4  
approved estimates 核准预算 AK'3N1l`  
approved estimates of expenditure 核准开支预算 m=COF$<  
approved overseas insurer 核准海外保险人 F#Pn]  
approved overseas trust company 核准海外信托公司 ">8oF.A^  
approved pooled investment fund 核准汇集投资基金 Z/GSR$@lI  
approved provident fund scheme 认可公积金计划 N|"q6M !ZL  
approved provision 核准拨款 |FaK =e  
approved redeemable share 核准可赎回股份 E*tT^x)  
approved regional stock 认可地区性证券 2|1CGHj\  
approved retirement scheme 认可退休金计划 `B8`<3k/(  
approved subordinated loan 核准附属贷款 <jFov`^  
arbitrage 套戥;套汇;套利 ]RadwH"0!  
arbitrageur 套戥者;套汇者 .*595SuF  
arbitrary amount 临时款项 \%}]wf}  
arrangement 措施;安排;协定 w .M  
arrears 欠款 i*4v!(E  
arrears of pay 欠付薪酬 .2rpQa/h  
arrears of revenue 逾期未收税款;逾期未收的帐项 ;sUvY*Bcm  
articles of association 组织章程;组织细则;组织章程细则 cw0 @Z0  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 tqB6:p-%  
ascertainment of profit 确定利润 DBu8}2R  
"Asia Clear" “亚洲结算系统” xf8e"mD  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ,0nrSJED  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 d7&d FvG  
Asian Development Fund [ADF] 亚洲发展基金 Ps 0<CUyI  
Asian dollar bond 亚洲美元债券 Wy1.nn[  
Asian dollar market 亚洲美元市场 Kn?h  
Asian dollar rate 亚洲美元利率  N`X|z  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 |_s,]:  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 K'E)?NW69  
asked price 沽盘;喊价;索价;卖方报价 EN}4-P/5  
assessable income 应评税入息 G:|]w,^i  
assessable loss 应评税亏损 8W Qc8  
assessable profit 应评税利润 hCX/k<}I  
assessable value 应评税值 1B 0[dK2N  
assessed profit 估定利润 Jfv'M<I  
assessed value 经评估价值 p? VDBAx  
assessment 评税;评定;估价;评税单 h<CRW-  
assessment number 评税编号;估价编号 x=\W TC  
assessment of additional tax 补加税评税 *cX i*7|=  
assessment of performance 业绩评估;实绩评价 .k up[d(  
Assessor 评税主任 Y>2#9LA  
asset price bubbles 资产价格泡沫 L"T :#>  
asset-backed securities 具资产保证的证券 \7o7~pll  
assets accretion 资产增值 UH(w, R`  
assets and liabilities 资产与负债 X$%W&:  
assets betterment statement 资产递增表;资产改进表 X*Q<REDB  
assets lending 实物放款;有抵押贷款 u Vv %k5  
assets of the company passing on the death 死者去世时转移的公司资产 G_k_qP^:  
assets pledged as security for liabilities 用作负债抵押的资产 z -]ND  
assets portfolio 资产投资组合 cs:?Wq ^  
assets price 资产价格 I~ mu'T  
assets quality 资产质素 nI73E  
assets realization 资产变现 r4?|sAK  
assets refinancing arrangement 资产再集资安排 pma=*  
assets securitization 资产证券化 ]_L;AD  
assets situated outside Hong Kong 在香港以外地方的资产 Q!AGalP z  
assets stripping 削减资产;拆卖资产 (v0Q.Q@ <  
assets value 资产值 ]-+l.gVFW  
assignee 承让人 HYJEz2RF  
assignment 转让;转让书;转让契 O ~[[JAi[  
assignment of interest 权益转让 NOAz"m+o  
assignment of letters patent and trade mark 专利证书及商标转让 04Uyr;y  
assignment of property 物业转让;物业转让书 S,Qa\\~z  
assignment right 转让权 qsQTJlq)  
assignor 转让人 ][8`}ki 1  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Vhn Ir#L+  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 {?cF2K#  
associate member 附属会员 x'Nc}  
associated body corporate 相联法人团体 Z;dR :|%)  
associated company 相联公司;联属公司 0d 0ga^O  
associated corporation 相联法团 k $# ,^)T  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] uE%2kB*]  
公认会计师公会〔英国〕 7D~~<45ct  
Association of Futures Exchange Brokers 香港期货经纪协会 #rz!d/)Q  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 !Ap*PL  
association of underwriters 承保人组织 Z#kB+.U  
assumption of control 接管 G;pc,\MF  
assurance 担保;保险;转易;转易书 PVQn$-aq1  
assurance of interest 权益的转易 F+D e"^As  
at 19XX price 按一九XX年价格计算 e!k4Ij-]  
at a discount 按赔价计算;按贴水价格计算;打折扣 YQ1rS X3  
at a premium 按溢价计算;按升水价格计算 u@Z6)r'  
at call 通知付款;按通知 G]Im.x3O-  
at constant market price 按固定市价计算 vZqW,GDfXo  
at constant price 按固定价格计算 cwHbm%  
at cost 按成本计算 :pvVm>  
at current market price 按当时市价计算;按现时市价计算 ]% G#x  
at current price 按当时价格计算;按现时价格计算 [KW)z#`*  
at factor cost 按要素成本计算;按生产要素成本计算 e?GzvM'2  
at money-of-the-day price 按付款当日价格计算 ^>fr+3a"P  
at or better 按指定或较佳价位〔买卖指令〕 3@0!]z^W  
at par 按面值计算;平价 *^Z -4  
at sight 见票即付 T&<ee|t@{  
at the close 按收市盘 y"_rDj`  
at the opening 按开市盘 O^3XhTW^\~  
attestation 见证;见证条款 aOUTKyR ~  
at-the-money option 平价期权 szOa yAS  
attorney 受权人;受托代表人 g`6I,6G  
attornment 新拥有人承认书 .F\[AD 5  
attributable profit 可归属利润 3]&le[.  
attributable share value 可归属股份价值 J'wJe,  
Auckland Stock Exchange 奥克兰证券交易所 >@Na6BH5v  
auction 拍卖 |b!Bb<5  
auctioneer 拍卖商 >v1.Gm  
audit 审计;核数 M pz9}[`3g  
Audit Commission 审计署 ZpwFC7LW  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] !<h-2YF<M  
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〕 ;hd%w mE  
audit review 帐目审查 +.u HY`A  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕  \5HVX/  
audited account 审计帐目;经审计的帐目 (;N#Gqb6l  
audited annual account 经审计的周年帐目 =ATQ2\T$m  
audited balance sheet 经审计的资产负债表 =6qSo @  
auditor 核数师;核数主任;审计师 K@"B^f0mU  
auditor's certificate 核数师证明书;审计师证明书 6>b#nFVJ  
auditor's report 核数师报告;审计师报告 tCj\U+;  
Aussie bond 澳元债券 {JfL7%  
austerity budget 紧缩预算 IY@N  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ny<D1>{90  
Australia All Ordinaries Index 澳洲所有普通股票指数 H<*n5r(c  
Australian Dollar [AUD] 澳元 5VGZ5,+<<  
Australian Options Market 澳大利亚期权市场 P (fWJVF7  
Australian Securities Commission 澳洲证券事务监察委员会 j}G9+GX~,  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 E6?0/"  
Australian Stock Exchange 澳大利亚证券交易所 )<5hga][~a  
Austrian Schilling [ATS] 奥地利先令 "2"2qZ*h}  
authentication 认证;鉴证 oSO~72  
authority to purchase 委托购买证;委购书 g(o^'f  
authorization 认可;核准;授权;授权书 @[TSJi  
authorization by direction 指示授权 !]8QOn7=  
authorization by instruction 指令授权 P qa;fiJ)  
authorization by warrant 令状授权 Rf{YASPIw&  
authorization of unit trust 单位信托的认可 q9Lq+4\  
authorized agent 指定代理人 V#~.n ;d  
authorized capital 法定资本 B2)5Z]  
authorized clerk 出市员 <II>io ;  
authorized dealer 认可交易商 fV!~SX6S  
authorized financial institution 认可财务机构 7v`~;}5  
authorized fund 认可基金 4y,pzQ8a  
authorized fund house 获授权的基金公司;认可基金公司 U@}P]'`'f  
authorized institution 认可机构 `mS0]/AV/  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 K[q-[q#yc  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 PD^Cj?wm  
authorized insurer 获授权保险人;获认可承保人 ztC,[   
authorized investment 特准投资项目 tSTl#xy  
authorized person 获授权人 8`|Z9umW*  
authorized representative 获授权代表 / !hxW}>^  
authorized share capital 法定股本 NU 3s^ 8\(  
automated quotation system 自动报价系统 f!B\X*|  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [QwqP=-6  
自动交易系统〔香港期货交易所有限公司〕 ;a(7%  
automatic adjustment mechanism 自动调整机制 A aM~B`B  
automatic adjustment system 自动调整系统 1f$1~5Z  
Automatic Clearing House 自动票据交换所 J c:j7}OOV  
automatic exchange rates accumulation system 自动化汇率累集系统 jZ<f-Ff0  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 bZgFea_>i  
automatic teller machine [ATM] 自动柜员机 .ITTYQHv)  
autopay 自动转帐 80LN(0?x  
available assets 可用资产 2KNs,4X@  
available fiscal reserve 现存财政储备 Et;Ubj"+  
available profit 可用利润 aBKJd  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 [-nPHmZV[  
average 平均;平均数;海损 G;J!3A;TE  
average basic salary 平均基本薪金 kM7 6?M  
average consumer expenditure 平均消费开支;一般消费开支 @CA{uP;  
average cost 平均成本 /Em6+DN>  
average cost of land production 增辟土地平均成本 V B=jK Mi  
average daily turnover 平均每日成交额 `bNLmTS  
average daily wage rate 平均每日工资率 'D^@e0.3  
average expenditure pattern 平均开支模式 ~W_ T3@  
average growth rate 平均增长率 M"ZeK4qh  
average net fixed assets 固定资产平均净值 F^!_!V B  
average of relatives 相对价格平均数 ~AcjB(  
average price 平均价格 J>+~//C  
average propensity to consume 平均消费倾向;一般消费倾向 zHXb[$ Q  
average propensity to save 平均储蓄倾向;一般储蓄倾向 pH396GFIW  
average rate 平均率 A/~^4DR  
average revenue 平均收入;平均收益 oK2jPP  
average stock 平均库存;平均存货 J+qcA}  
average yearly rent 平均年租 9lqD~H.  
avoidance of double taxation 避免双重课税 ]q|U0(q9  
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 H  `_{n<  
Jwbb>mB!  
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