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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: iUbcvF3aP  
A share A股;甲类股份 .P#t"oW}  
abatement of tax 减税;减扣免税额 + B<7]\\M  
ABN AMRO Bank N.V. 荷兰银行 ;OC{B}.vH  
above-the-line expenditure 线上项目支出;经常预算支出 MU4BAN   
above-the-line receipt 线上项目收入;经常预算收入 87F]a3  
ABSA Asia Limited 南非联合亚洲有限公司 e=+q*]>  
absolute change 绝对数值变更 :w]NN\  
absolute expenditure 实际开支 %Z8wUG  
absolute guideline figure 绝对准则数字 T|p%4hH  
absolute interest 绝对权益 r6&+pSA>  
absolute order of discharge 绝对破产解除令 @=OX7zq\h-  
absolute profit margin 绝对利润幅度 _7b4+ L  
absolute value 实值;绝对值 h.\p+Qw.  
absolutely vested interest 绝对既得权益 >>c%I c  
absorbed cost 已吸收成本;已分摊成本 (coaGQ@d  
absorption 吸收;分摊;合并 ?rY+,nQP  
absorption rate 吸收率;摊配率;分摊率 W/VE B3P>Z  
ACB Finance Limited 亚洲商业财务有限公司 `#:(F z  
acceptable form of reciprocity 合理的互惠条件 nub!*)q  
acceptable rate 适当利率;适当汇率 m=TZfa^r  
acceptance agreement 承兑协议 F$ckW'V  
acceptance for honour 参加承兑 5S[:;o  
acceptor 承兑人;接受人;受票人 x \I uM  
acceptor for honour 参加承兑人 k*OHI/uiow  
accident insurance 意外保险 IOa@dUh7a,  
Accident Insurance Association of Hong Kong 香港意外保险公会 Wj8WT)cB  
accident insurance scheme 意外保险计划 Gzp*Vr  
accident year basis 意外年度基准 v%kl*K`*  
accommodation 通融;贷款 X/bu z  
accommodation bill 通融票据;空头票据 tkmzOc H  
accommodation party 汇票代发人 3e>U(ES  
account balance 帐户余额;帐户结余 e~SRGyIww  
account book 帐簿 r)B55;*Fh  
account collected in advance 预收款项 v|dt[>G  
account current book 往来帐簿 b'I@TLE')  
account of after-acquired property 事后取得的财产报告 ^A=2#j~H\  
account of defaulter 拖欠帐目 WD5jO9Oai  
account payable 应付帐款 : )y3 &I  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ixL[(*V  
account receivable 应收帐款 TEla?N  
account receivable report 应收帐款报表 ^x Z=";eq  
account statement 结单;帐单;会计财务报表 PzT@q\O  
account title 帐户名称;会计科目 --k!KrL  
accountant's report 会计师报告 :Dfl,=S  
Accountant's Report Rules 会计师报告规则 1+ [,eq  
accounting and auditing procedure 会计与审计程序;会计与核数程序 `QZKW  
Accounting Arrangements 《会计安排》 \p%D;g+c  
accounting basis 会计基础 )=cJW(nfP  
accounting by Official Receiver 破产管理署署长呈交的帐目 a]J>2A@-I  
Accounting Circular 《会计通告》 l GJN;G7  
accounting class 会计类别 h7 mk<  
accounting date 记帐日期;会计结算日期 qoZe<jW (  
accounting for money 款项核算 8g=];@z  
Accounting Officer 会计主任 cG(%P$  
accounting period 会计报告期;会计期 ] K+8f-  
accounting policy 会计政策;会计方针 a5(9~. 9  
accounting practice 会计惯例 Z{gDEo)  
accounting principle 会计准则 ]z2x`P^oI  
accounting record 会计记录 %0({ MU  
accounting report 会计报告 :UX8^+bfZ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *,)1Dcv(  
Accounting Society of China 中国会计学会 '$VP\Gj.  
accounting statement 会计报表 [+ : zlA  
accounting system 会计制度;会计系统 t. HwX9  
accounting transaction 会计事项;帐务交易 HdyE`FY\  
accounting treatment 会计处理 ]bbP_n8  
accounting year 会计年度 3NdO3-~)  
accretion 增值;添加 $oJjgAxcZ  
accrual 应计项目;应累算数目 #bCUI*N"P  
accrual basis 应计制;权责发生制 =@&>r5W1  
accrual basis accounting 应计制会计;权责发生制会计 s@g _F  
accrue 应累算;应计 p}JGx^X ~  
accrued benefit 应累算利益 o?+?@Xb'  
accrued charges 应计费用 DH bS=Iih  
accrued cumulative preference share dividend 应累算的累积优先股股息 n<F3&2w  
accrued expenses 应累算费用 It VVI"-  
accrued interest payable 应付利息;应计未付利息 p<&>1}j=  
accrued interest receivable 应收利息;应计未收利息 /`t}5U>S_  
accrued right 累算权益 0X$2~jV>  
accruing profit 应累算的利润 a/3yn9`sQ  
accumulated fiscal reserve 累积财政储备 "yl6WG# J  
accumulated profit 累积利润;滚存溢利 >jnx2$  
accumulated reserve 累积储备 :;IZ|hU  
accumulation of surplus income 累积收益盈余 lanU)+U.  
acquired assets 既得资产 ~jzT;9:  
acquisition 收购;购置;取得 p@h<u!rL8  
acquisition cost 购置成本 @LY[kt6o  
acquisition expenses 购置费用 lv~ga2>z  
acquisition of 100% interest 收购全部股权 tv2k&\1  
acquisition of control 取得控制权 ` +)Bl%*  
acquisition of fixed assets 购置固定资产 jkAru_C  
acquisition of shell “买壳” 06`caG|]-M  
acquisition price 收购价 l\!`ZhM,  
act of God 天灾 Fu% n8  
acting partner 执事合伙人 >"z`))9  
active market 买卖活跃的市场;交投畅旺的市场;旺市 FE:} D ;$  
active partner 积极参与的合伙人 s#aane  
active trading 交投活跃 xgtx5tg  
actual circulation 实际流通 ~S<}q6H.  
actual cost 实际成本 _,? xc"  
actual expenditure 实际开支;实际支出 5g;mc.Cvt  
actual income 实际入息;实际收入;实际收益 I0;gTpt9  
actual market 现货市场 zm_8{Rta}  
actual price 现货价;实际价格 ZkdSgc')  
actual profit 实际利润 >.H}(!  
actual quotation 实盘;实际价位;实际报价 ^)'D eP/  
actual year basis 按实际年度计算 4F<wa s/  
actuals 实货 ScQ9p379  
actuarial investigation 精算调查 9j}Q~v\  
actuarial principle 精算原则 ) r"7"i  
actuarial report 精算师报告 W}|k!_/  
Actuarial Society of Hong Kong 香港精算学会 Hq&MePl[  
actuarial valuation 精算师估值 :*R+ee,& -  
actuary 精算师 A+}O~,mxP8  
ad referendum agreement 暂定协议;有待覆核的协定 o#D'"Tn!  
ad valorem duty 从价税;按值征税 l\2"u M#7  
ad valorem duty system 从价税制 F>?~4y,b7  
ad valorem fee 从价费 "*TP@X?@f  
ad valorem tariff 从价关税 ,Ww.W'#P  
additional allowance 额外免税额 bIzBY+P  
additional amount for unexpired risk 未过期风险的额外款额 &'/bnN +R  
additional assessable profit 补加应评税利润 1uEM;O  
additional assessment 补加评税 QtcYFf g  
additional commitment 额外承担 DYrci?8Ith  
additional commitment vote 额外承担拨款 #MviO!@  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 b/tc D r  
additional dependent parent allowance 供养父母额外免税额 Zrew}0  
additional provision 额外拨款 #miG"2ea..  
additional stamp duty 附加印花税 <p?oFD_e4  
additional tax 补加税罚款;补加税款 8|u8J0^  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 MM&qLAa"f  
adjudged bankrupt 被裁定破产 M+)ENv e  
adjudicated bankrupt 裁定破产人 Ci[Ja#p7$h  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 mi@uX@ #  
adjudication of bankruptcy 裁定破产;宣告破产 iszVM  
adjudication of insolvency 裁定无力偿还债务 S2 P9C"  
adjusted actual 经调整的实数;调整后的实数 LaL{ ^wP  
adjusted current assets 经调整的流动资产;调整后的流动资产 rKTc 6h:)  
adjusted figure 经调整的数字;调整后的数额 y>cT{)E$  
adjusted liabilities 经调整的负债;调整后的负债 -vh\XO  
adjusted loss 经调整的亏损;调整后的亏损 mR#"ng  
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 @Hr1.f  
adjusted profit 经调整的利润;调整后的利润 qZlL6  
adjusted surplus 经调整的盈余额;调整后的盈余额 M"Z/E>ne  
adjusted value 经调整的价值;调整后的价值 61sEeM  
adjustment 调整;修订;理算〔保险〕 /N")uuv  
adjustment centre 调剂中心 @HY P_hR  
adjustment lag 调整过程的时间差距;调整时差 kk OjAp{<t  
adjustment mechanism 调整机制 ;g?o~ev 8  
adjustment of loss 亏损调整 x4`|[  
adjustment process 调整过程;调整程序 k`\L-*:Ji  
adjustment range 调整幅度 +xU=7chA  
administered exchange rate 受管制汇率 7c<_j55(  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 &Gm3  
administration expenses 行政费用 K]^Jl0  
administration fee 手续费;行政费 XAB/S8e  
administration in bankruptcy 破产管理 7{VN27Fa_  
administration order 遗产管理令 _Om5w p=:  
administrator 管理人;遗产管理人 R-2Aby ts2  
administrator of the estate 遗产管理人 d7Z$/ $  
admission of debt 债项承认书 I]Z"?T  
admission of proof 接纳债权证明 2Y;iqR  
advance 放贷款项;垫付款项;预支款项;预付款项 a!&m\+?  
advance account 暂支帐目;预付款帐户 |T*t3}  
advance compensation 预付补偿金 COxJ,v(  
advance from shareholder 股东垫款 6rlM\k@!  
advance pending reimbursement 预支以待日后付还 b8 6c[2  
advanced economy 先进经济体系 ;Wn0-`_1,  
advancement 预付;预付财产 y+7A?"s)  
advances warrant 垫款令 >QBDxm  
advancing 贷出 iE]^ 6i  
adverse balance 逆差 @y|JIBBRc  
adverse exchange 逆汇  \Awqr:A&  
advertisement addressed to shareholders 在报章刊登的致股东通告 !$Arc^7r  
advice for collection 托收通知书 w-Q=oEt  
advice of drawing 提款通知书;汇票通知书 R78P](1\>  
advice of payment 付款通知 mE9ytFH\k  
Advisory Committee [Securities and Futures Commission] ~`0=-Qkd  
谘询委员会〔证券及期货事务监察委员会〕 ("=B,%F_  
Advisory Committee on Diversification 经济多元化谘询委员会 uK[gI6M  
affidavit 誓章;遗产申报誓章 JaN53,&<  
affidavit of no receipt 述明无收款的誓章 7+$P6[*  
affiliate 联号;联营公司;附属公司 r90R~'5x9  
affiliated company 附属公司;联号;联营公司 +1eb@b X  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ;F/s!bupCM  
affordability 负担能力 xoQqku"vn  
African Development Bank [AfDB] 非洲开发银行 iH-(_$f;  
after-acquired property 事后取得的财产 4EhWK;ra  
after-hours dealing 市后交易 I=k`VId:  
after-tax profit 税后盈利;税后利润;税后溢利 vfh\X1Ui}  
agency agreement 代理协议 '=UsN_@  
agency expenses 代理机构的开支 )<T2J0*  
agency fee 代理费 ^>s{o5H&  
Agency Law 《代理法》 hgdr\ F  
agent 代理人;承销人 \'B%lXh  
agent of company 公司代理人 |e2s{J2   
agent's fee 代理人费;经纪费 i>=y3x"  
aggregate 总计;总数;总体数字 C1-Jj_XQ.  
aggregate amount 总款额;总额 nd h\+7  
aggregate assets and liabilities 总体资产与负债 u}jC$T>2%6  
aggregate at constant price 按固定价格计算的总体数字 |+1k7S  ,  
aggregate demand 总需求 z~jk_|?|?  
aggregate gross position 总持仓量 &qm:36Y7Xg  
aggregate limit 总限额 Eq5X/Hx  
aggregate of salaries tax 合计薪俸税 %,udZyO3uR  
aggregate performance 总体表现;总体业绩 }jL4F$wC  
aggregate supply 总体供应 &Z+.FTo  
aggregate surplus 总盈余 NDG?X s [2  
aggregate total 整体总额 "ZG2olOqLI  
aggregate value 总值;合计价值 "gXvnl  
aggregated basis 合计基准 n%{oFTLCo  
aggregated net chargeable income 合计应课税入息实额 *#B"%;Ln  
aggregation 合并计算;合计;总和 V|;os  
aggregation of incomes of husband and wife 夫妇入息合并计算 >UV=k :Q  
aggregation of property 财产的总和 B\>3[_n  
agio 差价;贴水 _9z+xl  
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》 Fz]!2rt  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment :]`JcJ  
《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》 %z["TVH  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment eGI&4JgJ.  
《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》 'uLYah  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ZC&4uNUr  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Bs<LJzS{V  
agreement for a settlement 授产协议 e!4Kl:  
agreement for assignment 转让协议 nyPW6VQ0n  
agreement for sale 售卖协议;买卖协议 W\z<p P  
agreement for sale and purchase 买卖协议 uJJP<mDgA  
agreement for the payment of interest 支付利息协议 .1[pO_  
agreement for the repayment of money 还款协议 I! ~3xZ  
agreement of reinsurance 再保险协议 QaAMiCZFR  
Agricultural Bank of China 中国农业银行 ^K!R4Y4t  
air passenger departure tax 飞机乘客离境税 (FOJHjtkM  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?MJ5GVeH  
airport tax 机场税 $# b  
alcohol duty 酒精税 L$; gf_L  
alienation 让与;让渡;转让 d)v!U+-|'  
alimony 生活费;赡养费 WZ ,t~TN  
All Ordinaries Index [AOI] 所有普通股指数  >fgV!o4  
all risks 全险;综合险 n s&(g^  
All Sales Record for Stock Market 《股票市场成交报告》 vpu   
Allied Capital Resources Limited 新联财务有限公司 NqN9  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕  83:qIfF  
allocation letter 拨款信件 KI5099_/  
allocation of fund 分配款项;预留款项 &- ZRS/_d>  
allocation of profit 利润分配;溢利分配 ;}Acy VV  
allocation warrant 拨款令 2spK#0n.HV  
allotment 分配;配股 mCEWp  
allotment notice 股份配售通知;配股通知 CdiL{zH\3  
allotment of shares 股份分配 21\?FQrz  
allowable 可获宽免;免税的 )H1chNI)  
allowable business loss 可扣除的营业亏损 eRIdN(pP  
allowable expenses 可扣税的支出 9q"G g?  
allowance 免税额;津贴;备抵;准备金 h>"Z=y  
allowance for debts 债项的免税额 cP8@'l@!  
allowance for depreciation by wear and tear 耗损折旧免税额 Ijs=4f  
allowance for funeral expenses 殡殓费的免税额 Nv\<>gA:  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 GoG_4:^#h  
allowance for repairs and outgoings 修葺及支出方面的免税额 $I90KQB\_  
allowance to debtor 给债务人的津贴 A|P `\_  
alteration of capital 资本更改 f2{qj5 K  
alternate trustee 候补受托人 #pX+~ {  
amalgamation 合并 'Ie!%k^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 M,N(be-  
ambit of charges 征税范围;收费范围 qAuq2pHA+d  
amended valuation 经修订的估值 ,9/s`o  
American Commodities Exchange 美国商品交易所 +F6R@@rWr  
American Express Bank Limited 美国运通银行 A*3R@G*h  
American Stock Exchange 美国证券交易所 8hvh xp  
amortization 摊销 X[o"9O|<  
amount due from banks 存放银行同业的款项 ps=QVX)YP  
amount due from banks abroad 存放海外银行同业的款项 g?!;04  
amount due from holding companies 控股公司欠款 7>|p_ o`e  
amount due from local banks 存放本港银行同业的款项 bl;v^HR0)  
amount due to banks 银行同业的存款 ZQrgYeQl"  
amount due to banks abroad 海外银行同业的存款 O}"fhMk  
amount due to holding companies 控股公司存款 4(\7Or(''  
amount due to local banks 本港银行同业的存款 |-VbJd  
amount due to outport banks 外埠银行同业的存款 *wJ'Z4_5F  
amount for note issue 发行纸币的款额 ij1g2^],4  
amount of bond 担保契据的款额 |} K7Q  
amount of consideration 代价款额 `H\NJ,  
amount of contribution 供款数额 \fD[Ej  
amount of indebtedness 负债款额 r#K"d  
amount of principal of the loan 贷款本金额 58_aI?~>>  
amount of rates chargeable 应征差饷数额 ki|w?0s  
amount of share capital 股本额 j_~lc,+m  
amount of sums assured 承保款额 '#x<Fo~hT  
amount of variation 变动幅度 Q$DF3[NC  
amount of vote 拨款数额 k3t2{=&'&x  
amount payable 应付款额 [0hZg  
amount receivable 应收款额 7$I *ju_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .A Z+|?d  
analysis 分析 cOEzS  
ancillary risk 附属风险 FI(M 1iJ  
annual account 周年帐目;周年帐目报表;年度决算;年结 U>_#,j  
annual accounting date 年结日期 9:6d,^X  
annual allowance 每年免税额;年积金;年度津贴;年津 *gXm&/2*  
annual balance 年度余额 7S9Q{  
annual disposable income 每年可动用收入 XvW $B|  
annual estimates 周年预算 7q:  
annual fee 年费 M;qV% k  
annual general meeting 周年大会 (3Z~EIZz  
annual growth rate 年增率;每年增长率 We*c_;@<  
annual long-term supplement 长期个案每年补助金 Q Ph6 p3bg  
annual pensionable emolument 可供计算退休金的年薪 MBH/,Yd  
annual report 年报 &b&o];a  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y2Z1B2E%f  
annual return 周年报表;周年申报表;每年报税表格 vR"<:r47?  
Annual Return Rules 《周年报表规则》 hTbot^/  
annual review of consumer prices 每年消费物价回顾 t9 m],aH  
annual roll-forward basis 逐年延展方式 esQRg~aCGy  
annual salary 年薪 tc<t%]c  
annual statement 年度报表;年度决算表 uu582%tiG  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 B 9AE*  
annuitant 年金受益人 Sf0[^"7  
annuity 年金 :7Q, `W9  
annuity contract 年金合约 |qsY0zx  
annuity on human life 人寿年金 o] 7U;W  
antecedent debt 先前的债项 R!LKGiN  
ante-dated cheque 倒填日期支票 ss>?fyA  
anticipated expenditure 预期开支 uP[:P?,t  
anticipated net profit 预期纯利 Yhd|1,m9f  
anticipated revenue 预期收入 xF3H\`{4x  
anti-inflation measure 反通货膨胀措施 OHha5n  
anti-inflationary stance 反通货膨胀立场 >w=xGb7  
apparent deficit 表面赤字 D?"TcA  
apparent financial solvency 表面偿债能力 %S<( z5  
apparent partner 表面合伙人 k)R>5?_  
application for personal assessment 个人入息课税申请书 k|}S K9  
application of fund 资金应用 "A?_)=zZ  
application to release as liquidator and to destruct the books of accounts and documents '%"#]  
申请免除清盘人职务及毁灭帐簿与文件 )ozN{&B6  
appointed actuary 委任精算师 wc'K=;c  
appointed auditor 委任核数师;委任审计师 d\ Z#XzI8  
appointed trustee 委任的受托人 oxPb; %  
appointer 委任人 RycO8z*p  
apportioned pro rata 按比例分摊 8;s$?*G i  
apportionment 分配;分摊 XOy#? X/`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4hv'OEl  
apportionment formula 分摊方程式 ]& q mV  
apportionment of estate duty 遗产税的分摊 %lU$;cY  
appraisal 估价;评估 RFkJ^=}  
appreciable growth 可观增长 N]sX r  
appreciable impact 显着影响 Ma3Hn  
appreciable increase 可观增长 XJ;JDch  
appreciation 增值;升值  VSkx;P  
appreciation against other currencies 相对其他货币升值 +<ey Iw  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Up$vBE8i]  
appreciation tax 增值税 k]`3if5>  
appropriation 拨款;拨用;拨付 []M+(8Z_P  
appropriation account 拨款帐目 uv[e0,@  
Appropriation Bill 拨款法案 G#4cWn'  
appropriation-in-aid system 补助拨款办法 `&U ['_%  
approved assets 核准资产 gU}?Yy  
approved basket stock 认可一篮子证券 7M1*SC  
approved budget 核准预算 T<0Bq"'%  
approved charitable donation 认可慈善捐款 :q4 Mnr  
approved charitable institution 认可慈善机构 ;G3{ e  
approved currency 核准货币;认可货币 `v)-v<  
approved estimates 核准预算 J)n g,i  
approved estimates of expenditure 核准开支预算 *{)![pDYd  
approved overseas insurer 核准海外保险人 !2N#H~{  
approved overseas trust company 核准海外信托公司 +:d))r=n  
approved pooled investment fund 核准汇集投资基金 Om0S^4y]x  
approved provident fund scheme 认可公积金计划 {hM*h(W~3  
approved provision 核准拨款 ;.h5; `&  
approved redeemable share 核准可赎回股份 R@0ELxzA  
approved regional stock 认可地区性证券 QE5 85s5  
approved retirement scheme 认可退休金计划 2'J.$ h3  
approved subordinated loan 核准附属贷款 -K/' }I  
arbitrage 套戥;套汇;套利 6P;1I+5m{q  
arbitrageur 套戥者;套汇者 WDiF:@^K  
arbitrary amount 临时款项 vwzTrWA=  
arrangement 措施;安排;协定 !`='K +  
arrears 欠款 [zR raG\  
arrears of pay 欠付薪酬 RS/%uxS?  
arrears of revenue 逾期未收税款;逾期未收的帐项 Nu{RF  
articles of association 组织章程;组织细则;组织章程细则 |[ |X  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 'F+O+-p+  
ascertainment of profit 确定利润 9bXU!l[  
"Asia Clear" “亚洲结算系统” }~-)31e'`  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司  \'"q6y  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -zz9k=q  
Asian Development Fund [ADF] 亚洲发展基金 ][bz5aV  
Asian dollar bond 亚洲美元债券 _ #l b\  
Asian dollar market 亚洲美元市场 SJ7>*Sa(u$  
Asian dollar rate 亚洲美元利率 j &Ayk*  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 i4!n Oyk  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ^B?koU l^  
asked price 沽盘;喊价;索价;卖方报价 j>R7OGg'  
assessable income 应评税入息 -ij1%#tz  
assessable loss 应评税亏损 v(4C?vxhG  
assessable profit 应评税利润 ( L RX  
assessable value 应评税值 gpr];lgS  
assessed profit 估定利润 Dl/UZ@8pl  
assessed value 经评估价值 ce=6EYl  
assessment 评税;评定;估价;评税单 miHW1h[=  
assessment number 评税编号;估价编号 4[.- a&!}  
assessment of additional tax 补加税评税 3g|O2>*?  
assessment of performance 业绩评估;实绩评价 >e-XZ2>Sj  
Assessor 评税主任 L*h X_8J  
asset price bubbles 资产价格泡沫 1xq1te)  
asset-backed securities 具资产保证的证券 Yjk A^e  
assets accretion 资产增值 8N-~.p  
assets and liabilities 资产与负债 kC9A  
assets betterment statement 资产递增表;资产改进表 `Xmpm4 ]  
assets lending 实物放款;有抵押贷款 O t `}eL-  
assets of the company passing on the death 死者去世时转移的公司资产 T:.J9  
assets pledged as security for liabilities 用作负债抵押的资产 n3b@ 6V1_  
assets portfolio 资产投资组合 7X}_yMxc  
assets price 资产价格 o <l4}~a  
assets quality 资产质素 HNjkRl)QR  
assets realization 资产变现 2 >xV&  
assets refinancing arrangement 资产再集资安排 Gh|1%g"gm  
assets securitization 资产证券化  V|?  
assets situated outside Hong Kong 在香港以外地方的资产 F<-Pbtw  
assets stripping 削减资产;拆卖资产 ~P6K)V|@<  
assets value 资产值 L1C' V/g  
assignee 承让人 [TO:- 8$.  
assignment 转让;转让书;转让契 3y 3 U`Mo  
assignment of interest 权益转让 3+ i(fg_  
assignment of letters patent and trade mark 专利证书及商标转让 nNilT J   
assignment of property 物业转让;物业转让书 rhn*k f{8  
assignment right 转让权 "v*RY "5#  
assignor 转让人 EUna_ 4=  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 gi;V~>kh  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 6u:5]e8  
associate member 附属会员 *%)L?*  
associated body corporate 相联法人团体 vlj|[joXw  
associated company 相联公司;联属公司 4?yc/F=kI  
associated corporation 相联法团 ;-]f4O8  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ^2^ptQj  
公认会计师公会〔英国〕 q9WSQ$:z8  
Association of Futures Exchange Brokers 香港期货经纪协会 i,yK&*>JJ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 $V~%$  
association of underwriters 承保人组织 Fx3VQ'%J  
assumption of control 接管 @fE^w^K7  
assurance 担保;保险;转易;转易书 cF vGpZ  
assurance of interest 权益的转易 (c[h,>`@:  
at 19XX price 按一九XX年价格计算 *.nqQhW  
at a discount 按赔价计算;按贴水价格计算;打折扣 ^*{ xTB57  
at a premium 按溢价计算;按升水价格计算 @#Xzk?+  
at call 通知付款;按通知 Ha+FH8rZ  
at constant market price 按固定市价计算 D *LZ_  
at constant price 按固定价格计算 wH${q@z_  
at cost 按成本计算 06Hn:IT18  
at current market price 按当时市价计算;按现时市价计算 3&?Tc|F+  
at current price 按当时价格计算;按现时价格计算 y:|7.f  
at factor cost 按要素成本计算;按生产要素成本计算 Bxa],inuZ  
at money-of-the-day price 按付款当日价格计算 ?4lAL  
at or better 按指定或较佳价位〔买卖指令〕 caj)  
at par 按面值计算;平价 nW drVT$  
at sight 见票即付 \GvVs  
at the close 按收市盘 BgpJ;D+N4  
at the opening 按开市盘 giu~"#0/F  
attestation 见证;见证条款 U.^)|IHW  
at-the-money option 平价期权 h;ShNU  
attorney 受权人;受托代表人 "!Qhk3*  
attornment 新拥有人承认书 H`Z4a N  
attributable profit 可归属利润 #!`zU4&2  
attributable share value 可归属股份价值 dl":?D4H  
Auckland Stock Exchange 奥克兰证券交易所 'g=yJ  
auction 拍卖 RD_;us@&&*  
auctioneer 拍卖商 -dvDAs{X  
audit 审计;核数 `jZX(H   
Audit Commission 审计署 MZd\.]G@  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] *UyV@  
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〕 TM^1 {0;r5  
audit review 帐目审查 =AKW(v  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 xY~ DMcO?  
audited account 审计帐目;经审计的帐目 BO9Z "|"  
audited annual account 经审计的周年帐目 Zi[)(agAT  
audited balance sheet 经审计的资产负债表 U/iAP W4U  
auditor 核数师;核数主任;审计师 Bw#ubQJ8}  
auditor's certificate 核数师证明书;审计师证明书 #63/;o:l$  
auditor's report 核数师报告;审计师报告 {X =\  
Aussie bond 澳元债券 l.34h  
austerity budget 紧缩预算 .e"jnP~  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 VmUM _Q~  
Australia All Ordinaries Index 澳洲所有普通股票指数 f<}!A$wd  
Australian Dollar [AUD] 澳元 n]$vCP  
Australian Options Market 澳大利亚期权市场 5AjK7[<L  
Australian Securities Commission 澳洲证券事务监察委员会 no/]Me!j=  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \iL,l87  
Australian Stock Exchange 澳大利亚证券交易所 tm|lqa  
Austrian Schilling [ATS] 奥地利先令 T*{zL  
authentication 认证;鉴证 XsG]-Cw  
authority to purchase 委托购买证;委购书 _L=vK=,  
authorization 认可;核准;授权;授权书 c\]L  
authorization by direction 指示授权 "w'YZO]>  
authorization by instruction 指令授权 "yz\p,  
authorization by warrant 令状授权 4KM$QHS5{  
authorization of unit trust 单位信托的认可 iP!Y4F  
authorized agent 指定代理人 e N-{  
authorized capital 法定资本 vXnpx}B  
authorized clerk 出市员 6szkE{-/?  
authorized dealer 认可交易商 qIqk@u  
authorized financial institution 认可财务机构 @LE?XlhD  
authorized fund 认可基金 pS<b|wu?f  
authorized fund house 获授权的基金公司;认可基金公司 $3[cBX.=  
authorized institution 认可机构 #y*=UV|h  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 K?;p:  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 &=?`;K  
authorized insurer 获授权保险人;获认可承保人 m+m6"yE#_  
authorized investment 特准投资项目 \Zh)oUHd  
authorized person 获授权人 __V]HcP;  
authorized representative 获授权代表 ^ 2AF:(E  
authorized share capital 法定股本 D}061~zb$  
automated quotation system 自动报价系统 I| j tpv}  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] R^2Uh$kk{A  
自动交易系统〔香港期货交易所有限公司〕 "{B ek<  
automatic adjustment mechanism 自动调整机制 o5D"<-=>  
automatic adjustment system 自动调整系统 H4m6H)KOG  
Automatic Clearing House 自动票据交换所 23f[i<4e  
automatic exchange rates accumulation system 自动化汇率累集系统 v\Wm[Ld  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 y[zA [H:  
automatic teller machine [ATM] 自动柜员机 {4QOUqAu  
autopay 自动转帐 <{U{pCT%  
available assets 可用资产 #pe{:f?  
available fiscal reserve 现存财政储备 mWusRgj+8  
available profit 可用利润 OhW=F2OIV  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 8@fDn(]w  
average 平均;平均数;海损 O9|'8"AF  
average basic salary 平均基本薪金 epR~Rlw>2  
average consumer expenditure 平均消费开支;一般消费开支 )PG,K 4z  
average cost 平均成本 C}h@El  
average cost of land production 增辟土地平均成本 a`-hLX)~Z  
average daily turnover 平均每日成交额 Gtg)%`  
average daily wage rate 平均每日工资率 KyyG8;G%  
average expenditure pattern 平均开支模式 ,Mhe:^3  
average growth rate 平均增长率 gZjOlp  
average net fixed assets 固定资产平均净值 ob] lCX)  
average of relatives 相对价格平均数 r9M={jC  
average price 平均价格 Z M+Hb_6f  
average propensity to consume 平均消费倾向;一般消费倾向 tRy D@}  
average propensity to save 平均储蓄倾向;一般储蓄倾向 FR}H$R7#  
average rate 平均率 w}Upa(dU  
average revenue 平均收入;平均收益 =_'cG:=)  
average stock 平均库存;平均存货 7RP_ ^Cr+  
average yearly rent 平均年租 ^c\IZ5  
avoidance of double taxation 避免双重课税 ?:?4rIZ<  
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 1qC:3 ;P  
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