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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: FefS]G  
A share A股;甲类股份 wGpw+O  
abatement of tax 减税;减扣免税额 m,]h7xx  
ABN AMRO Bank N.V. 荷兰银行 aj]%c_])(  
above-the-line expenditure 线上项目支出;经常预算支出 P4"EvdV7  
above-the-line receipt 线上项目收入;经常预算收入 \xtmd[7lb<  
ABSA Asia Limited 南非联合亚洲有限公司 {uO2m*JrI  
absolute change 绝对数值变更 /#4BUfY f  
absolute expenditure 实际开支 (Bfy   
absolute guideline figure 绝对准则数字 CY8=prC  
absolute interest 绝对权益 0>?78QL9<  
absolute order of discharge 绝对破产解除令 VV~Kgy  
absolute profit margin 绝对利润幅度 P-lE,X   
absolute value 实值;绝对值 !P* z=  
absolutely vested interest 绝对既得权益 Gm LKg >%  
absorbed cost 已吸收成本;已分摊成本 Z}6H529[  
absorption 吸收;分摊;合并 (AgM7H0  
absorption rate 吸收率;摊配率;分摊率 /&'rQ`nd  
ACB Finance Limited 亚洲商业财务有限公司 Y]1b3 9O  
acceptable form of reciprocity 合理的互惠条件 .zyi'Kj  
acceptable rate 适当利率;适当汇率 >RT02Ey>  
acceptance agreement 承兑协议 yu62$ d  
acceptance for honour 参加承兑 }3mIj<I1;  
acceptor 承兑人;接受人;受票人 5eSmyj-W  
acceptor for honour 参加承兑人 uYwJ[1 C  
accident insurance 意外保险 >sE{c>R%  
Accident Insurance Association of Hong Kong 香港意外保险公会 jJCd2O]  
accident insurance scheme 意外保险计划 fDY#&EO: %  
accident year basis 意外年度基准 zpd Z.  
accommodation 通融;贷款 \lpR+zaF  
accommodation bill 通融票据;空头票据 {oN7I'>  
accommodation party 汇票代发人 cw{[% 7  
account balance 帐户余额;帐户结余 as6YjE.Yy  
account book 帐簿 0 /JusQ  
account collected in advance 预收款项 _[.3I1kG  
account current book 往来帐簿 e|ngnkf(G  
account of after-acquired property 事后取得的财产报告 h"G#} C]  
account of defaulter 拖欠帐目 ff9D{$V5  
account payable 应付帐款 YTpO4bX  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 gaw/3@  
account receivable 应收帐款  qTL]  
account receivable report 应收帐款报表 <ibEo98  
account statement 结单;帐单;会计财务报表 jDO[u!J6.%  
account title 帐户名称;会计科目 bR!*z  
accountant's report 会计师报告 aJ1<X8  
Accountant's Report Rules 会计师报告规则 $k|k5cP8x  
accounting and auditing procedure 会计与审计程序;会计与核数程序 rOu7r4  
Accounting Arrangements 《会计安排》 {?' DZR s  
accounting basis 会计基础 /"$;3n~  
accounting by Official Receiver 破产管理署署长呈交的帐目 F+!K9(`|  
Accounting Circular 《会计通告》 Ojf.D6nY  
accounting class 会计类别 ?_9A`LC*  
accounting date 记帐日期;会计结算日期 SablF2doa  
accounting for money 款项核算 -%lA=pS{Fq  
Accounting Officer 会计主任 gzthM8A  
accounting period 会计报告期;会计期 {WJ+6!v  
accounting policy 会计政策;会计方针 ~P85Or  
accounting practice 会计惯例 x 2\ ,n  
accounting principle 会计准则 K uz /  
accounting record 会计记录 V3NQij(  
accounting report 会计报告 ljTnxg/? W  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2WRa@;Tj  
Accounting Society of China 中国会计学会 {]/}3t  
accounting statement 会计报表  3%G>TB  
accounting system 会计制度;会计系统 7Rf${Wv0  
accounting transaction 会计事项;帐务交易 "+iPeRF!hU  
accounting treatment 会计处理 6;g"`l51  
accounting year 会计年度 =Vv"\p8  
accretion 增值;添加 %o4ZD7@ '  
accrual 应计项目;应累算数目 90o G+T4  
accrual basis 应计制;权责发生制 >weY_%a  
accrual basis accounting 应计制会计;权责发生制会计 .|Pq!uLvc  
accrue 应累算;应计 tO$/|B74Bz  
accrued benefit 应累算利益 qcSlY&6+  
accrued charges 应计费用 }]ak6'|[  
accrued cumulative preference share dividend 应累算的累积优先股股息 YQWGv,47\  
accrued expenses 应累算费用 `<1o}r 7i  
accrued interest payable 应付利息;应计未付利息 B 3Y,|*  
accrued interest receivable 应收利息;应计未收利息 pPSmSWD?  
accrued right 累算权益 Z6eM~$Y  
accruing profit 应累算的利润 d7.}=E.L  
accumulated fiscal reserve 累积财政储备 EIqe|a+  
accumulated profit 累积利润;滚存溢利 )a ov]Ns  
accumulated reserve 累积储备 n 7Mab  
accumulation of surplus income 累积收益盈余 gJEm  
acquired assets 既得资产 ]o18oY(  
acquisition 收购;购置;取得 eM";P/XaX  
acquisition cost 购置成本 tONX<rA|]  
acquisition expenses 购置费用 Cku#[?G  
acquisition of 100% interest 收购全部股权 &eL02:[  
acquisition of control 取得控制权 j\kT H  
acquisition of fixed assets 购置固定资产 i^9,.$<1  
acquisition of shell “买壳” (7l'e=J0  
acquisition price 收购价 ^=f<WKn  
act of God 天灾 o gec6u}  
acting partner 执事合伙人 OIpkXM  
active market 买卖活跃的市场;交投畅旺的市场;旺市 i^SuVca  
active partner 积极参与的合伙人 V\$'3(*  
active trading 交投活跃 I!FIV^}Z(  
actual circulation 实际流通 {z~n`ow  
actual cost 实际成本 !6Sr*a*5  
actual expenditure 实际开支;实际支出 5G$N  
actual income 实际入息;实际收入;实际收益 <$6r1y*G  
actual market 现货市场 zl?Gd4  
actual price 现货价;实际价格  .dA_}  
actual profit 实际利润 w; [ndZCY7  
actual quotation 实盘;实际价位;实际报价 >KPxksFR8  
actual year basis 按实际年度计算 `1}WQS  
actuals 实货 7+_TdDBYs  
actuarial investigation 精算调查 :G3PdQb^  
actuarial principle 精算原则 uDhe )  
actuarial report 精算师报告 -;NGS )RM  
Actuarial Society of Hong Kong 香港精算学会 Iw)}YZmn  
actuarial valuation 精算师估值 oeV. K.  
actuary 精算师 ?4k/V6n@y  
ad referendum agreement 暂定协议;有待覆核的协定 o#GZ|9IL  
ad valorem duty 从价税;按值征税 4= 7#=F1  
ad valorem duty system 从价税制 4eF qD;  
ad valorem fee 从价费 O52B  
ad valorem tariff 从价关税 <{ZDD]UGs0  
additional allowance 额外免税额 GkwdBy+  
additional amount for unexpired risk 未过期风险的额外款额 l k~VvRq  
additional assessable profit 补加应评税利润 e}f#dR+(  
additional assessment 补加评税 ZhqGUb  
additional commitment 额外承担 ^/6LVB*  
additional commitment vote 额外承担拨款 k^VL{z:EWB  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 '80mhrEutG  
additional dependent parent allowance 供养父母额外免税额 ]rNM3@bVy  
additional provision 额外拨款 _HMQx_e0YM  
additional stamp duty 附加印花税 xDqJsp=]-  
additional tax 补加税罚款;补加税款 g=#Cc( q  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 t=l@(%O 0_  
adjudged bankrupt 被裁定破产 V ,+&.A23  
adjudicated bankrupt 裁定破产人 PiwMl)E|!  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Vs1H)T%  
adjudication of bankruptcy 裁定破产;宣告破产 1tZ7%0R\g]  
adjudication of insolvency 裁定无力偿还债务 Z;ze{Vb  
adjusted actual 经调整的实数;调整后的实数 B4 k5IS  
adjusted current assets 经调整的流动资产;调整后的流动资产 e w%rc.;  
adjusted figure 经调整的数字;调整后的数额 wI5(`_l{G  
adjusted liabilities 经调整的负债;调整后的负债 i C)+5L#'  
adjusted loss 经调整的亏损;调整后的亏损 b6%[?k  
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 tDC?St1  
adjusted profit 经调整的利润;调整后的利润 9q/k,g  
adjusted surplus 经调整的盈余额;调整后的盈余额 tZXq<k9  
adjusted value 经调整的价值;调整后的价值 wiFA 3_\G  
adjustment 调整;修订;理算〔保险〕 O#_\@f#[  
adjustment centre 调剂中心 po! [Nd&"  
adjustment lag 调整过程的时间差距;调整时差 5)c B\N1u  
adjustment mechanism 调整机制 }j)][{i*x  
adjustment of loss 亏损调整 i,h)V Cc  
adjustment process 调整过程;调整程序 BT^Im=A  
adjustment range 调整幅度 .DR*MQI9  
administered exchange rate 受管制汇率 lRANXM  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 <@S'vcO  
administration expenses 行政费用 H'"=C&D~  
administration fee 手续费;行政费 SpO%nZ";g8  
administration in bankruptcy 破产管理 pP-L{bT  
administration order 遗产管理令 og?L 9  
administrator 管理人;遗产管理人 ]>/oo=E  
administrator of the estate 遗产管理人 1rIL[(r4  
admission of debt 债项承认书 swz)gh-*  
admission of proof 接纳债权证明 F05]6NVv  
advance 放贷款项;垫付款项;预支款项;预付款项 &c^tJ-s  
advance account 暂支帐目;预付款帐户 V.e30u5  
advance compensation 预付补偿金 r0Zj'F_e  
advance from shareholder 股东垫款 :bq$ {  
advance pending reimbursement 预支以待日后付还 /[qLf:rGI  
advanced economy 先进经济体系 W5uC5C*,l  
advancement 预付;预付财产 -]Ny-[P  
advances warrant 垫款令 e +Ikw1y"f  
advancing 贷出 7\AoMk}  
adverse balance 逆差 j.yh>"de  
adverse exchange 逆汇 mwMcAUD]2  
advertisement addressed to shareholders 在报章刊登的致股东通告 Z817f]l  
advice for collection 托收通知书 y&A&d-  
advice of drawing 提款通知书;汇票通知书 sB*!Nf^y  
advice of payment 付款通知 mKLWz1GZ  
Advisory Committee [Securities and Futures Commission] rA|&G'  
谘询委员会〔证券及期货事务监察委员会〕 7*kTu0m  
Advisory Committee on Diversification 经济多元化谘询委员会 U UhlKV|5  
affidavit 誓章;遗产申报誓章 FMtg7+Q|>  
affidavit of no receipt 述明无收款的誓章 BZa`:ah~x  
affiliate 联号;联营公司;附属公司 L0R$T=~%)  
affiliated company 附属公司;联号;联营公司 x21XzGLY|}  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 q8)w Al  
affordability 负担能力 @d n& M9Z  
African Development Bank [AfDB] 非洲开发银行 Byh!Snoe  
after-acquired property 事后取得的财产 gSHN,8. `  
after-hours dealing 市后交易  e**5_L  
after-tax profit 税后盈利;税后利润;税后溢利 (~NR."s;  
agency agreement 代理协议 p@?ud%  
agency expenses 代理机构的开支 oT!i}TW?o  
agency fee 代理费 kZ0z]Y  
Agency Law 《代理法》 !iL6/  
agent 代理人;承销人 YB_fy8Tfx  
agent of company 公司代理人 dt Br#Te  
agent's fee 代理人费;经纪费 \D-X _.v  
aggregate 总计;总数;总体数字 Rw<O%i5/d  
aggregate amount 总款额;总额 qN^]`M[ BY  
aggregate assets and liabilities 总体资产与负债 09=w  
aggregate at constant price 按固定价格计算的总体数字 .dn#TtQv  
aggregate demand 总需求 E_0i9  
aggregate gross position 总持仓量 /A-VT  
aggregate limit 总限额 YlXqj\a  
aggregate of salaries tax 合计薪俸税 vCn~- Q  
aggregate performance 总体表现;总体业绩 FzF#V=9lP  
aggregate supply 总体供应 KuF>2KX~Y  
aggregate surplus 总盈余 a{Y8 hR  
aggregate total 整体总额 Z?qc4Cg  
aggregate value 总值;合计价值 wauM|/KG  
aggregated basis 合计基准 @W=: r/  
aggregated net chargeable income 合计应课税入息实额 i&-g  
aggregation 合并计算;合计;总和 xiVbVr#[  
aggregation of incomes of husband and wife 夫妇入息合并计算 '8LHX6FXK  
aggregation of property 财产的总和 \1eWI  
agio 差价;贴水 9R:?vk4  
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》 3x=NSe|f  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment `j'gt&  
《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》 Icx)+Mq  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment g(R!M0hdF  
《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》 16"L;r  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment aN';_tGvK  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 XvZ5Q  
agreement for a settlement 授产协议 !N/?b^y  
agreement for assignment 转让协议 FX+^S?x.  
agreement for sale 售卖协议;买卖协议 a fB?js6  
agreement for sale and purchase 买卖协议 b~?3HY:t~K  
agreement for the payment of interest 支付利息协议 <U}25AR  
agreement for the repayment of money 还款协议 6-\C?w A  
agreement of reinsurance 再保险协议 ;(s.G-9S  
Agricultural Bank of China 中国农业银行 b{,vZhP-  
air passenger departure tax 飞机乘客离境税 3V/f-l]X/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 RPkOtRKL=w  
airport tax 机场税 7H. HiyppW  
alcohol duty 酒精税 YVO~0bX:  
alienation 让与;让渡;转让 9abn6S(XpJ  
alimony 生活费;赡养费 CYNpbv  
All Ordinaries Index [AOI] 所有普通股指数 $KmE9Se6,  
all risks 全险;综合险 G 'CYvV  
All Sales Record for Stock Market 《股票市场成交报告》 [ZETyM`  
Allied Capital Resources Limited 新联财务有限公司 Yt;@ @xe&  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 [[Usrbf  
allocation letter 拨款信件 ^ |>)H  
allocation of fund 分配款项;预留款项 aT=V/Xh}d  
allocation of profit 利润分配;溢利分配 X6oY-4O  
allocation warrant 拨款令 xKoNo^FF  
allotment 分配;配股 w*AXD!}  
allotment notice 股份配售通知;配股通知 w&}UgtEm  
allotment of shares 股份分配 tHo/Vly6Z  
allowable 可获宽免;免税的 cx4'rK.  
allowable business loss 可扣除的营业亏损 3M{b:|3/q  
allowable expenses 可扣税的支出 _1?Fy u&<5  
allowance 免税额;津贴;备抵;准备金 jqy?Od )  
allowance for debts 债项的免税额 "#`c\JuR ]  
allowance for depreciation by wear and tear 耗损折旧免税额 nb|"dK|  
allowance for funeral expenses 殡殓费的免税额 z|G 39  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 1;9  %L@  
allowance for repairs and outgoings 修葺及支出方面的免税额 +isaqfy/  
allowance to debtor 给债务人的津贴 qzu%Pp6If  
alteration of capital 资本更改 ?[q.1O  
alternate trustee 候补受托人 mQt?d?6  
amalgamation 合并 XcQ'(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0N3S@l#,\A  
ambit of charges 征税范围;收费范围 Q"H1(kG|  
amended valuation 经修订的估值 Dz&<6#L<  
American Commodities Exchange 美国商品交易所 LL=nMoS  
American Express Bank Limited 美国运通银行 \J^|H@;(@  
American Stock Exchange 美国证券交易所 6b#J!:?  
amortization 摊销 ZBfB4<M9xS  
amount due from banks 存放银行同业的款项 # FV`*G  
amount due from banks abroad 存放海外银行同业的款项 zf^F.wW  
amount due from holding companies 控股公司欠款 Yim`3>#t  
amount due from local banks 存放本港银行同业的款项 '^.}5be&  
amount due to banks 银行同业的存款 +0O^!o  
amount due to banks abroad 海外银行同业的存款 @g'SH:}  
amount due to holding companies 控股公司存款 cc$+"7/J^c  
amount due to local banks 本港银行同业的存款 SwPc<Z?P  
amount due to outport banks 外埠银行同业的存款 a"0'cgB}  
amount for note issue 发行纸币的款额 IK^jzx   
amount of bond 担保契据的款额 (1b%);L7  
amount of consideration 代价款额 zos#B30  
amount of contribution 供款数额 ,b8q$ R~\  
amount of indebtedness 负债款额 2*1s(Jro  
amount of principal of the loan 贷款本金额 ZX!u\O|w  
amount of rates chargeable 应征差饷数额 .EUOKPK4W  
amount of share capital 股本额 >T<"fEBI  
amount of sums assured 承保款额 Qf]ACN  
amount of variation 变动幅度 qjp<_aw  
amount of vote 拨款数额 Px))O&w{  
amount payable 应付款额 P9D'L{yS/x  
amount receivable 应收款额 nY<hfqof  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W:16qbK  
analysis 分析 8"g.Z*  
ancillary risk 附属风险  =j1rw  
annual account 周年帐目;周年帐目报表;年度决算;年结 OVm $  
annual accounting date 年结日期 ,fwN_+5  
annual allowance 每年免税额;年积金;年度津贴;年津 pB;p\9A*q  
annual balance 年度余额 T9+ ?A l  
annual disposable income 每年可动用收入 3q.O^`y FU  
annual estimates 周年预算 nn_j"Nu  
annual fee 年费 Y@Kp'+t(!  
annual general meeting 周年大会 ^KJIT3J(#  
annual growth rate 年增率;每年增长率 6"W~%FSJX  
annual long-term supplement 长期个案每年补助金 Y?z@)cL  
annual pensionable emolument 可供计算退休金的年薪 81|Xg5g)b  
annual report 年报 )5j%."  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \5_7!.  
annual return 周年报表;周年申报表;每年报税表格 $Q|t^(  
Annual Return Rules 《周年报表规则》 4yH=dl4=44  
annual review of consumer prices 每年消费物价回顾 b!ZXQn3X<  
annual roll-forward basis 逐年延展方式 Kj_hCSvf3e  
annual salary 年薪 ##!) }i  
annual statement 年度报表;年度决算表 +BRmqJ3  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 XY8s\DK  
annuitant 年金受益人 TK;*:K8oe  
annuity 年金 !#nlWX :~  
annuity contract 年金合约 %Y` @>P'  
annuity on human life 人寿年金 451r!U1Z  
antecedent debt 先前的债项 qF(F<$B  
ante-dated cheque 倒填日期支票 i(JBBE"  
anticipated expenditure 预期开支 Ogf myYMtc  
anticipated net profit 预期纯利 d\dt}&S 5  
anticipated revenue 预期收入 EIwTx:{F  
anti-inflation measure 反通货膨胀措施 }06  
anti-inflationary stance 反通货膨胀立场 )dJaF#6j  
apparent deficit 表面赤字 DLkNL?a  
apparent financial solvency 表面偿债能力 9psX"*s  
apparent partner 表面合伙人 ubIGs| p2c  
application for personal assessment 个人入息课税申请书 /}Y>_8 7  
application of fund 资金应用 jl=<Q.Mm7  
application to release as liquidator and to destruct the books of accounts and documents 8Z!+1b  
申请免除清盘人职务及毁灭帐簿与文件 $LZf&q:\]*  
appointed actuary 委任精算师 PY.c$)az>  
appointed auditor 委任核数师;委任审计师 DEaO= p|  
appointed trustee 委任的受托人 0}c *u) ,  
appointer 委任人 Z^>[{|lIA  
apportioned pro rata 按比例分摊 =/" Of  
apportionment 分配;分摊 d^IOB|6Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WJZW5 Xt  
apportionment formula 分摊方程式 hq/\'Z&!+P  
apportionment of estate duty 遗产税的分摊 F9ry?g=h  
appraisal 估价;评估 8h~v%aZ1  
appreciable growth 可观增长 [SgP1>M  
appreciable impact 显着影响 Ix%h /=I  
appreciable increase 可观增长 {>G\3|^D  
appreciation 增值;升值 G.O0*E2V  
appreciation against other currencies 相对其他货币升值 rB|D^@mG  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rB}UFS)  
appreciation tax 增值税 tq?lF$mM:  
appropriation 拨款;拨用;拨付 3Qe:d_  
appropriation account 拨款帐目 *L/_ v  
Appropriation Bill 拨款法案 dZRz'd  
appropriation-in-aid system 补助拨款办法 t(CdoE,6  
approved assets 核准资产 'Ol}nmJ'n  
approved basket stock 认可一篮子证券 er^z:1'  
approved budget 核准预算 Xd66"k\b+  
approved charitable donation 认可慈善捐款 tuK"}HepB  
approved charitable institution 认可慈善机构 7C ABM  
approved currency 核准货币;认可货币 /H@k;o  
approved estimates 核准预算 &Hc8u,|  
approved estimates of expenditure 核准开支预算 OibW8A4Z1  
approved overseas insurer 核准海外保险人 FqQm *k_  
approved overseas trust company 核准海外信托公司 QR'"Zw&q5/  
approved pooled investment fund 核准汇集投资基金 A7 .C  
approved provident fund scheme 认可公积金计划 AShJt xxa  
approved provision 核准拨款 rOB-2@-  
approved redeemable share 核准可赎回股份 }?#<)|_5  
approved regional stock 认可地区性证券 '  G-]>  
approved retirement scheme 认可退休金计划 {LY$  
approved subordinated loan 核准附属贷款 &6PZX0M  
arbitrage 套戥;套汇;套利 ${KDGJ,^  
arbitrageur 套戥者;套汇者 ,y3o ,gl  
arbitrary amount 临时款项 4*l ShkL  
arrangement 措施;安排;协定 4kNf4l9Y  
arrears 欠款 +XJj:%yt  
arrears of pay 欠付薪酬 ,$mnD@)  
arrears of revenue 逾期未收税款;逾期未收的帐项 p(%7|'  
articles of association 组织章程;组织细则;组织章程细则 P`5@$1CJ  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 A(W%G|+  
ascertainment of profit 确定利润 P 5m{}@g  
"Asia Clear" “亚洲结算系统” ;) 5d wq  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 j.sxyW?3  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 n%3rv?m7  
Asian Development Fund [ADF] 亚洲发展基金 W cPDPu~/  
Asian dollar bond 亚洲美元债券 gT'c`3Gkz  
Asian dollar market 亚洲美元市场 5Qo\0YH  
Asian dollar rate 亚洲美元利率 X(?.*m@+TB  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ln'7kg  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 0lF.!\9  
asked price 沽盘;喊价;索价;卖方报价 CwTx7 ^qa  
assessable income 应评税入息 qWHH% L;  
assessable loss 应评税亏损 j@v*q\X&  
assessable profit 应评税利润 x$J1%K*  
assessable value 应评税值 :f ybH)*  
assessed profit 估定利润 X7?p$!M6;B  
assessed value 经评估价值 _jR%o1Y}  
assessment 评税;评定;估价;评税单 a:Y6yg%1>  
assessment number 评税编号;估价编号 Ji :2P*  
assessment of additional tax 补加税评税 "'4R _R  
assessment of performance 业绩评估;实绩评价 U voX\  
Assessor 评税主任 dZIAotHN:  
asset price bubbles 资产价格泡沫 5CueD]  
asset-backed securities 具资产保证的证券 JaXT B"e  
assets accretion 资产增值 Q$Ga.fI  
assets and liabilities 资产与负债 @R_a'v-  
assets betterment statement 资产递增表;资产改进表 D*o_IrG_(  
assets lending 实物放款;有抵押贷款  nk>  
assets of the company passing on the death 死者去世时转移的公司资产 YxlV2hcX;  
assets pledged as security for liabilities 用作负债抵押的资产 ,u#uk7V  
assets portfolio 资产投资组合 5:Pp62  
assets price 资产价格 8E&}+DR?  
assets quality 资产质素 =zDU!< U  
assets realization 资产变现 #25Z,UU  
assets refinancing arrangement 资产再集资安排 [!]a' T#x  
assets securitization 资产证券化 T(MS,AyD]  
assets situated outside Hong Kong 在香港以外地方的资产 Jor >YB`X  
assets stripping 削减资产;拆卖资产 P(_D%0xKm  
assets value 资产值 TUIj-HSe  
assignee 承让人 81eDN6 M\  
assignment 转让;转让书;转让契 0Jm6 r4s?  
assignment of interest 权益转让 8V>j-C  
assignment of letters patent and trade mark 专利证书及商标转让 U[*VNJSp  
assignment of property 物业转让;物业转让书 AV Gu*  
assignment right 转让权 K:Wxx "  
assignor 转让人 <|c n Qj*  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 #:s*)(Qn  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 U s86.@|  
associate member 附属会员 n.ZLR=P4  
associated body corporate 相联法人团体 PUV)w\!&is  
associated company 相联公司;联属公司 u=z$**M^  
associated corporation 相联法团 NZdjS9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Y (x_bJ  
公认会计师公会〔英国〕 KtchK pv  
Association of Futures Exchange Brokers 香港期货经纪协会 Bw;sg;  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 CL.JalR`b  
association of underwriters 承保人组织 z8_m<uewz  
assumption of control 接管 7Ab&C&3  
assurance 担保;保险;转易;转易书 0vuL(W8)  
assurance of interest 权益的转易 XAwo ~E  
at 19XX price 按一九XX年价格计算 HS XS%v/Y  
at a discount 按赔价计算;按贴水价格计算;打折扣 Q1jU{  
at a premium 按溢价计算;按升水价格计算 b6:A-jb*I  
at call 通知付款;按通知 !O6e,l  
at constant market price 按固定市价计算 P?p>'avP  
at constant price 按固定价格计算 :K>v F`SM  
at cost 按成本计算 rl4B(NZi}  
at current market price 按当时市价计算;按现时市价计算 3XF.$=@  
at current price 按当时价格计算;按现时价格计算 1j0OV9-|  
at factor cost 按要素成本计算;按生产要素成本计算 y=g9 wO  
at money-of-the-day price 按付款当日价格计算 >J[Bf9)>  
at or better 按指定或较佳价位〔买卖指令〕 "[2CV!_  
at par 按面值计算;平价 {*,~,iq  
at sight 见票即付 |z\5Ik!fF]  
at the close 按收市盘 ZUP\)[~  
at the opening 按开市盘  UhN16|x  
attestation 见证;见证条款 KY34Sc  
at-the-money option 平价期权 ' N^\9X0  
attorney 受权人;受托代表人 &IsQgS7R  
attornment 新拥有人承认书 RO[Ko-m|/N  
attributable profit 可归属利润 }P(RGKQ Z"  
attributable share value 可归属股份价值 <~;;iM6  
Auckland Stock Exchange 奥克兰证券交易所 psyxNM=dN#  
auction 拍卖 #<0Yx9Jh.  
auctioneer 拍卖商 LOQoi8j  
audit 审计;核数 ZycV?ob8}  
Audit Commission 审计署 9zSHn.y  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] w}No ^.I*4  
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〕 kR$>G2$!  
audit review 帐目审查 Atsi}zTR\  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ?3X!  
audited account 审计帐目;经审计的帐目 gw~ %jD-2  
audited annual account 经审计的周年帐目 arJ4^  d  
audited balance sheet 经审计的资产负债表 WeDeD\zy  
auditor 核数师;核数主任;审计师 ^,u0kMG5l  
auditor's certificate 核数师证明书;审计师证明书 &7Frg`B&:  
auditor's report 核数师报告;审计师报告 d]1%/$v^  
Aussie bond 澳元债券 *z[G+JX  
austerity budget 紧缩预算 = ms(dr^n  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 X8~dFjhX  
Australia All Ordinaries Index 澳洲所有普通股票指数 NbOeF7cq+  
Australian Dollar [AUD] 澳元 ,: g.B\'Q  
Australian Options Market 澳大利亚期权市场 xw_VK1  
Australian Securities Commission 澳洲证券事务监察委员会 j !^Tw.Ty  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 h'VN& T,  
Australian Stock Exchange 澳大利亚证券交易所 +Go(y S  
Austrian Schilling [ATS] 奥地利先令 S\fEV"  
authentication 认证;鉴证 :#D?b.=  
authority to purchase 委托购买证;委购书 Fe 3*pUt  
authorization 认可;核准;授权;授权书 )"k>}&'  
authorization by direction 指示授权 Q#C;4)e  
authorization by instruction 指令授权 &:}e`u@5|  
authorization by warrant 令状授权 P^m+SAAB  
authorization of unit trust 单位信托的认可 H.-jBFt}  
authorized agent 指定代理人 dFY]~_P472  
authorized capital 法定资本 s X&.8  
authorized clerk 出市员 9$,x^Qx  
authorized dealer 认可交易商 *9:oTN  
authorized financial institution 认可财务机构 \b {Aj,6,  
authorized fund 认可基金 Jf\lnJTyU8  
authorized fund house 获授权的基金公司;认可基金公司 5G.Fi21 b  
authorized institution 认可机构 W: Rs 0O  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 !iKR~&UpAL  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 NGYliP,.6  
authorized insurer 获授权保险人;获认可承保人 hUirvDvX  
authorized investment 特准投资项目 3:Bwf)*  
authorized person 获授权人 whb|N2  
authorized representative 获授权代表 )"?6EsSF  
authorized share capital 法定股本 =Y`P}vI]w%  
automated quotation system 自动报价系统 /dTy%hZC}  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] \PS{/XK  
自动交易系统〔香港期货交易所有限公司〕 3wXmX  
automatic adjustment mechanism 自动调整机制 KTn,}7vZ  
automatic adjustment system 自动调整系统 <hi@$.u_Q^  
Automatic Clearing House 自动票据交换所 +EJwWDJ!%  
automatic exchange rates accumulation system 自动化汇率累集系统 34VyR a  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 B5J!&suX  
automatic teller machine [ATM] 自动柜员机 jvx9b([<sG  
autopay 自动转帐 Gd0-}4S?  
available assets 可用资产 R'a%_sACj>  
available fiscal reserve 现存财政储备 g*b 4N _  
available profit 可用利润 1xK'1g72  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 EubR] ckB  
average 平均;平均数;海损 \8\)5#?  
average basic salary 平均基本薪金 Hj ]$  
average consumer expenditure 平均消费开支;一般消费开支 A^7!:^%K  
average cost 平均成本 z9:@~3k.  
average cost of land production 增辟土地平均成本 fr'M)ox1  
average daily turnover 平均每日成交额 kg[u@LgvoN  
average daily wage rate 平均每日工资率 y e!Bfz>  
average expenditure pattern 平均开支模式 T!$7:% D  
average growth rate 平均增长率 ~ZU;0#  
average net fixed assets 固定资产平均净值 OJE<2:K  
average of relatives 相对价格平均数 R`=3lY;  
average price 平均价格 0?uX}8w  
average propensity to consume 平均消费倾向;一般消费倾向 'G6TSl  
average propensity to save 平均储蓄倾向;一般储蓄倾向  {ZFa +  
average rate 平均率 <'A>7M~h?*  
average revenue 平均收入;平均收益 rUfW0  
average stock 平均库存;平均存货 E#"QaI8`  
average yearly rent 平均年租 !f_GR Pj'  
avoidance of double taxation 避免双重课税 N_<sCRd]9  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 _5a]pc$\Y]  
#1Mk9sxo  
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