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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: L=zt\L  
A share A股;甲类股份 _:|/4.]`_  
abatement of tax 减税;减扣免税额 \Q[u?/TF  
ABN AMRO Bank N.V. 荷兰银行 n DLr17  
above-the-line expenditure 线上项目支出;经常预算支出 zx  
above-the-line receipt 线上项目收入;经常预算收入 vr#_pu)f4  
ABSA Asia Limited 南非联合亚洲有限公司 }lzUl mRTe  
absolute change 绝对数值变更 alM ^ X  
absolute expenditure 实际开支 -x i]~svg  
absolute guideline figure 绝对准则数字 ghq#-N/t  
absolute interest 绝对权益 s UX%{|T_  
absolute order of discharge 绝对破产解除令 VY }?Nb<&  
absolute profit margin 绝对利润幅度 Y/Yp+W6n  
absolute value 实值;绝对值 .0$$H"t  
absolutely vested interest 绝对既得权益 .<8kDyi m  
absorbed cost 已吸收成本;已分摊成本 <=KtRE>$  
absorption 吸收;分摊;合并 p7y8/m\6  
absorption rate 吸收率;摊配率;分摊率 dY>oj<9  
ACB Finance Limited 亚洲商业财务有限公司 mup<%@7m  
acceptable form of reciprocity 合理的互惠条件 NIn#  
acceptable rate 适当利率;适当汇率  Qx,jUL#2  
acceptance agreement 承兑协议 Vm NCknG  
acceptance for honour 参加承兑 ?`%7Y~  
acceptor 承兑人;接受人;受票人 :BFecS&i5  
acceptor for honour 参加承兑人 i^LLKx7M&  
accident insurance 意外保险 4f+R}Ee7  
Accident Insurance Association of Hong Kong 香港意外保险公会 G?\\k[#,&  
accident insurance scheme 意外保险计划 u*/.   
accident year basis 意外年度基准 B16,c9[  
accommodation 通融;贷款 cnfjO g'\{  
accommodation bill 通融票据;空头票据 J)R;NYl  
accommodation party 汇票代发人 E>xd*23+\  
account balance 帐户余额;帐户结余 w>M8 FG(4]  
account book 帐簿  'Q\I@s }  
account collected in advance 预收款项 mouLjT&p  
account current book 往来帐簿 Q)}_S@v|%  
account of after-acquired property 事后取得的财产报告 ~Xa8\>  
account of defaulter 拖欠帐目 "W:#4@ F  
account payable 应付帐款 #kD8U#  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 83io@*D  
account receivable 应收帐款 E:,V{&tLK  
account receivable report 应收帐款报表 NEInro<  
account statement 结单;帐单;会计财务报表 8RS=Xemds  
account title 帐户名称;会计科目 XI#1)  
accountant's report 会计师报告 ]+RBykr  
Accountant's Report Rules 会计师报告规则 .32]$vx  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Nrp0z:  
Accounting Arrangements 《会计安排》 RLkP)+t  
accounting basis 会计基础 no_(J>p^&  
accounting by Official Receiver 破产管理署署长呈交的帐目 #Fx$x#Gc@y  
Accounting Circular 《会计通告》 u;$g1 3  
accounting class 会计类别 $6~ J#;  
accounting date 记帐日期;会计结算日期 Y_qRW. k  
accounting for money 款项核算 </,RS5ukn  
Accounting Officer 会计主任 + k1|+zzS  
accounting period 会计报告期;会计期 Ji<^s@8Zc  
accounting policy 会计政策;会计方针 LIM cZh;  
accounting practice 会计惯例 o5(`7XV6D  
accounting principle 会计准则 )%D2JC  
accounting record 会计记录 @SH%l]  
accounting report 会计报告 x^_(gve:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 5.st!Lp1  
Accounting Society of China 中国会计学会 (<RZZ{m  
accounting statement 会计报表 {<XPE:1>Y  
accounting system 会计制度;会计系统 iY @MnnX  
accounting transaction 会计事项;帐务交易 nqX)+{wAXe  
accounting treatment 会计处理 zqqu7.`  
accounting year 会计年度 vMBF7Jfx  
accretion 增值;添加 ?2D1gjr  
accrual 应计项目;应累算数目 k)+2+hX&>  
accrual basis 应计制;权责发生制 q$>/~aVM  
accrual basis accounting 应计制会计;权责发生制会计 F2QX ^*  
accrue 应累算;应计 OV)J  
accrued benefit 应累算利益 )%e`SGmp  
accrued charges 应计费用 @I{v  
accrued cumulative preference share dividend 应累算的累积优先股股息 _=ani9E]uF  
accrued expenses 应累算费用 # fvt:iE  
accrued interest payable 应付利息;应计未付利息 7]}n 0*fe  
accrued interest receivable 应收利息;应计未收利息 \nQV{J  
accrued right 累算权益 l(;~9u0sa  
accruing profit 应累算的利润 q'u^v PO  
accumulated fiscal reserve 累积财政储备 o&tETJ5Bhe  
accumulated profit 累积利润;滚存溢利 :CH?,x^!@  
accumulated reserve 累积储备 !?t#QD o  
accumulation of surplus income 累积收益盈余 dW hU o\>=  
acquired assets 既得资产 ? OrRTRW  
acquisition 收购;购置;取得 zd1X(e<|{  
acquisition cost 购置成本 "YY6_qQR'  
acquisition expenses 购置费用 H^UuT  
acquisition of 100% interest 收购全部股权 bB01aiUw@l  
acquisition of control 取得控制权 m0I/X$-Cl5  
acquisition of fixed assets 购置固定资产 \4;}S&`k  
acquisition of shell “买壳” G$b*N4yR  
acquisition price 收购价 y#%*aV}|B  
act of God 天灾 ?f{{{0$S  
acting partner 执事合伙人 u,]?_bK)  
active market 买卖活跃的市场;交投畅旺的市场;旺市 &DnX6%2  
active partner 积极参与的合伙人 RLuA^ONI  
active trading 交投活跃 JO*}\Es  
actual circulation 实际流通 ,Jqi J?,4C  
actual cost 实际成本 =pQ'wx|>|  
actual expenditure 实际开支;实际支出 Uy8r !9O  
actual income 实际入息;实际收入;实际收益 Q a(>$.h  
actual market 现货市场 N%8O9Dp8;  
actual price 现货价;实际价格 &j4 1<A  
actual profit 实际利润 S.,om;`  
actual quotation 实盘;实际价位;实际报价 ^Fmp"[q  
actual year basis 按实际年度计算 4.?tP7UE  
actuals 实货 N7/eF9  
actuarial investigation 精算调查 1A>>#M=A  
actuarial principle 精算原则 Y", :u@R  
actuarial report 精算师报告 E+>$@STv#  
Actuarial Society of Hong Kong 香港精算学会 /%W&zd=%#  
actuarial valuation 精算师估值 >lZ9Y{Y4v  
actuary 精算师 xWNB/{F  
ad referendum agreement 暂定协议;有待覆核的协定 \>}G|yL  
ad valorem duty 从价税;按值征税 TL%2?'G  
ad valorem duty system 从价税制 oA_T9uh[  
ad valorem fee 从价费 .Y;ljQ  
ad valorem tariff 从价关税 3ya_47D  
additional allowance 额外免税额 ZbS* zKEW  
additional amount for unexpired risk 未过期风险的额外款额 z)z_]c-X+  
additional assessable profit 补加应评税利润 .2y2Qm  
additional assessment 补加评税 & ,KxE(C  
additional commitment 额外承担 njO5 YYOu  
additional commitment vote 额外承担拨款 TF_~)f(`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $+#Lq.3,  
additional dependent parent allowance 供养父母额外免税额 ) `u)#@x  
additional provision 额外拨款 u 3&9R)J1  
additional stamp duty 附加印花税 3vs;ZBM  
additional tax 补加税罚款;补加税款 zq(R!a6  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 .W>LsEk  
adjudged bankrupt 被裁定破产 K x7'm1  
adjudicated bankrupt 裁定破产人 \\\%pBT7]\  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 $JH_  
adjudication of bankruptcy 裁定破产;宣告破产 #0yU K5J  
adjudication of insolvency 裁定无力偿还债务 K0681_bp  
adjusted actual 经调整的实数;调整后的实数 K,pQ11J  
adjusted current assets 经调整的流动资产;调整后的流动资产 Q?e]N I^  
adjusted figure 经调整的数字;调整后的数额 xMck A<E  
adjusted liabilities 经调整的负债;调整后的负债 9rO,h|L   
adjusted loss 经调整的亏损;调整后的亏损 DB1F _!9  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 37j-FLbW  
adjusted profit 经调整的利润;调整后的利润 C_c*21X  
adjusted surplus 经调整的盈余额;调整后的盈余额 4dfR}C  
adjusted value 经调整的价值;调整后的价值 Ygwej2  
adjustment 调整;修订;理算〔保险〕 <$#;J>{WV  
adjustment centre 调剂中心 (%`R{Y  
adjustment lag 调整过程的时间差距;调整时差 gpo+-NnG  
adjustment mechanism 调整机制 Ebmd[A&&  
adjustment of loss 亏损调整 irg% n  
adjustment process 调整过程;调整程序 e;Iz K]kP  
adjustment range 调整幅度 XMt5o&U1  
administered exchange rate 受管制汇率  3+[R !  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 W<W5ih,#  
administration expenses 行政费用 #x) lN  
administration fee 手续费;行政费 =#tQhg,_  
administration in bankruptcy 破产管理 w 0V=49  
administration order 遗产管理令 y$J M=f$  
administrator 管理人;遗产管理人 W$E!}~Ro  
administrator of the estate 遗产管理人 I-=H;6w7  
admission of debt 债项承认书 jrOqspv   
admission of proof 接纳债权证明 *)+K+J  
advance 放贷款项;垫付款项;预支款项;预付款项 8OYw72&  
advance account 暂支帐目;预付款帐户 3B{B6w}t&  
advance compensation 预付补偿金 V(-=@UW  
advance from shareholder 股东垫款 Fo$kD(  
advance pending reimbursement 预支以待日后付还 O!Rw? Y  
advanced economy 先进经济体系 fT:a{  
advancement 预付;预付财产 #M9rt ~4  
advances warrant 垫款令 wOhiC$E46  
advancing 贷出 s<}d)L(  
adverse balance 逆差 ;ALkeUR[  
adverse exchange 逆汇 9DAk|K  
advertisement addressed to shareholders 在报章刊登的致股东通告 F;I %9-R  
advice for collection 托收通知书 Y|NL #F  
advice of drawing 提款通知书;汇票通知书 8efQ -^b.  
advice of payment 付款通知 /hNZ7\|P  
Advisory Committee [Securities and Futures Commission] @zz4,,]  
谘询委员会〔证券及期货事务监察委员会〕 T B!z:n  
Advisory Committee on Diversification 经济多元化谘询委员会 _[eAA4h  
affidavit 誓章;遗产申报誓章 ;r**`O  
affidavit of no receipt 述明无收款的誓章 ,-55*Rbi  
affiliate 联号;联营公司;附属公司 !|SVRaS  
affiliated company 附属公司;联号;联营公司 nhbCk6Y5LZ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 WyO7,Qr\   
affordability 负担能力 a{oG[e   
African Development Bank [AfDB] 非洲开发银行 38I.1p9  
after-acquired property 事后取得的财产 @U~i<kt  
after-hours dealing 市后交易 Wr3).m52}P  
after-tax profit 税后盈利;税后利润;税后溢利 >= G{.H  
agency agreement 代理协议 Zx%ib8| j  
agency expenses 代理机构的开支 $i:wS= w'  
agency fee 代理费 2YU-iipdOq  
Agency Law 《代理法》 -F7GUB6B  
agent 代理人;承销人 WAzYnl'p  
agent of company 公司代理人 =.*+c\  
agent's fee 代理人费;经纪费 |H!kU.f]  
aggregate 总计;总数;总体数字 mBp3_E.t  
aggregate amount 总款额;总额 PNjZbOmzS  
aggregate assets and liabilities 总体资产与负债 }"V$li  
aggregate at constant price 按固定价格计算的总体数字 J.R|Xd  
aggregate demand 总需求 k7R8Q~4  
aggregate gross position 总持仓量 N-lo[bDJh  
aggregate limit 总限额 dKKh^D`~  
aggregate of salaries tax 合计薪俸税 Z9TUaMhF  
aggregate performance 总体表现;总体业绩 Y? 1 3_~ K  
aggregate supply 总体供应 o$S/EZ  
aggregate surplus 总盈余 fj/sN HU  
aggregate total 整体总额 Myal3UF  
aggregate value 总值;合计价值 +{qX,  
aggregated basis 合计基准 Q9Y$x{R&  
aggregated net chargeable income 合计应课税入息实额 7K*\F}2)q  
aggregation 合并计算;合计;总和 , W w\C  
aggregation of incomes of husband and wife 夫妇入息合并计算 VE <p,IO  
aggregation of property 财产的总和 W .B>"u  
agio 差价;贴水 47GL[ofY  
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》 {~Q9jg(A  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment RB\0o,mw4  
《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》 ~^6[SbVb  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment }qqE2;{ND  
《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》 Awip qDAu  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment nBVR)|+M  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 l'~~hQ{h/  
agreement for a settlement 授产协议 U}6F B =  
agreement for assignment 转让协议 r-r)'AAO  
agreement for sale 售卖协议;买卖协议 mnZS](>  
agreement for sale and purchase 买卖协议 TA x9<'  
agreement for the payment of interest 支付利息协议 l'pu?TP{a  
agreement for the repayment of money 还款协议 tHvc*D  
agreement of reinsurance 再保险协议 HQpw2bdy  
Agricultural Bank of China 中国农业银行 u:6PAVW?  
air passenger departure tax 飞机乘客离境税 yMJY6$Ct  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 k|ol+ 9Z  
airport tax 机场税 cz2guUu  
alcohol duty 酒精税 ,b&-o?.{  
alienation 让与;让渡;转让  1#G(  
alimony 生活费;赡养费 w2 L'j9  
All Ordinaries Index [AOI] 所有普通股指数 ftL>oOz[  
all risks 全险;综合险 * KDT0;/s  
All Sales Record for Stock Market 《股票市场成交报告》 "agc*o~!F  
Allied Capital Resources Limited 新联财务有限公司 [f_4%Now  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 rh8.kW-K_  
allocation letter 拨款信件 `u./2]n  
allocation of fund 分配款项;预留款项 jK!Y-  
allocation of profit 利润分配;溢利分配 9PU9BYBG  
allocation warrant 拨款令 ]m>N!Iu  
allotment 分配;配股 v7V.,^6+  
allotment notice 股份配售通知;配股通知 |Lq -vs?  
allotment of shares 股份分配 /~4wM#Yi8  
allowable 可获宽免;免税的 r_5k$u(  
allowable business loss 可扣除的营业亏损 6I)1[tU  
allowable expenses 可扣税的支出 dzK]F/L]  
allowance 免税额;津贴;备抵;准备金 j:JM v  
allowance for debts 债项的免税额 vlHE\%{  
allowance for depreciation by wear and tear 耗损折旧免税额 x6d0yJ <  
allowance for funeral expenses 殡殓费的免税额 oAMB}a;  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 \Mujx3Fmvx  
allowance for repairs and outgoings 修葺及支出方面的免税额 <@Lw '  
allowance to debtor 给债务人的津贴 (>E}{{>2r  
alteration of capital 资本更改 Ap{2*o  
alternate trustee 候补受托人 @YH<Hc  
amalgamation 合并 P3due|4M  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #4?(A[]>H  
ambit of charges 征税范围;收费范围 ndsu}:my  
amended valuation 经修订的估值 z%F68 f73  
American Commodities Exchange 美国商品交易所 UUzu`>upB  
American Express Bank Limited 美国运通银行 |o:[*2-   
American Stock Exchange 美国证券交易所 .^?^QH3  
amortization 摊销 #rE#lHo  
amount due from banks 存放银行同业的款项 DeMF<)#  
amount due from banks abroad 存放海外银行同业的款项 <])w@QOA#  
amount due from holding companies 控股公司欠款 f/FK>oUh  
amount due from local banks 存放本港银行同业的款项 w&M)ws;$  
amount due to banks 银行同业的存款 1j_x51p  
amount due to banks abroad 海外银行同业的存款 rm-6Az V  
amount due to holding companies 控股公司存款 ^G(/;c*=  
amount due to local banks 本港银行同业的存款 Gk.;<d  
amount due to outport banks 外埠银行同业的存款 % d%KH9u  
amount for note issue 发行纸币的款额 a^9-9*  
amount of bond 担保契据的款额 aCL_cVOMR  
amount of consideration 代价款额 W?(^|<W  
amount of contribution 供款数额 Fu K(SP3  
amount of indebtedness 负债款额 ";)SA,Z  
amount of principal of the loan 贷款本金额 D^ E+#a 1  
amount of rates chargeable 应征差饷数额 ""j(wUp-W  
amount of share capital 股本额 >=|;2*9v  
amount of sums assured 承保款额 ?z:Xdx\l  
amount of variation 变动幅度 ,| \62B`  
amount of vote 拨款数额 c{iF  
amount payable 应付款额 $WOiXLyCk  
amount receivable 应收款额 DwQa j"1<%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 GM5s~,  
analysis 分析 Jb~nu  
ancillary risk 附属风险 m[@7!.0=  
annual account 周年帐目;周年帐目报表;年度决算;年结 \"E-z.wW=  
annual accounting date 年结日期 P]Hcg|&  
annual allowance 每年免税额;年积金;年度津贴;年津 STC'j1U  
annual balance 年度余额 F-^#EkEGe  
annual disposable income 每年可动用收入 b&Dc DX  
annual estimates 周年预算 jY]hMQ/H  
annual fee 年费 uq}>5  
annual general meeting 周年大会 oEqt7l[I{  
annual growth rate 年增率;每年增长率 [5v[Zqud  
annual long-term supplement 长期个案每年补助金 VW7 ?{EL7  
annual pensionable emolument 可供计算退休金的年薪 )/'y'd<r  
annual report 年报 e[3 rz%'Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 x*)@:W!  
annual return 周年报表;周年申报表;每年报税表格 ~(TS>ck@  
Annual Return Rules 《周年报表规则》 ;K'1dsA  
annual review of consumer prices 每年消费物价回顾 4_`ss+gk  
annual roll-forward basis 逐年延展方式 R+c  {Pl  
annual salary 年薪 x?ajTzMv  
annual statement 年度报表;年度决算表 .K`^n\T t  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 nDR)UR  
annuitant 年金受益人 =w~phn  
annuity 年金 SI:+I4i  
annuity contract 年金合约 {y{& tz Z  
annuity on human life 人寿年金 67uUeCW  
antecedent debt 先前的债项 E57J).x-BP  
ante-dated cheque 倒填日期支票 OVsZUmSG  
anticipated expenditure 预期开支 39W"G7n?v  
anticipated net profit 预期纯利 Q k`yK|(0=  
anticipated revenue 预期收入 QfI)+pf  
anti-inflation measure 反通货膨胀措施 4eSV( u)4  
anti-inflationary stance 反通货膨胀立场 EZm6WvlxSI  
apparent deficit 表面赤字 UuV<#N)  
apparent financial solvency 表面偿债能力 0n <t/74  
apparent partner 表面合伙人 P|"U  
application for personal assessment 个人入息课税申请书 mUj=NRq  
application of fund 资金应用 t"0Z=`Wi  
application to release as liquidator and to destruct the books of accounts and documents &^HqbLz  
申请免除清盘人职务及毁灭帐簿与文件 D4:c)}  
appointed actuary 委任精算师 w$JG:y#  
appointed auditor 委任核数师;委任审计师 BF*]l8p  
appointed trustee 委任的受托人 { r9fKA  
appointer 委任人 W_zv"c  
apportioned pro rata 按比例分摊 _T\~AwVc<  
apportionment 分配;分摊 I2@pkVv3z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 o{EWNkmj  
apportionment formula 分摊方程式 vW\#2[j[  
apportionment of estate duty 遗产税的分摊 e ;4y5i  
appraisal 估价;评估 QyJ2P{z  
appreciable growth 可观增长 (6C%w)8'  
appreciable impact 显着影响 FFTh}>>  
appreciable increase 可观增长 k+^-;=u 6<  
appreciation 增值;升值 t3TnqA  
appreciation against other currencies 相对其他货币升值 O k-*xd  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E%CJM+r!  
appreciation tax 增值税 rYnjQr2a  
appropriation 拨款;拨用;拨付 c'=p4Fcm  
appropriation account 拨款帐目 '_z#}P<  
Appropriation Bill 拨款法案 ~-+lZ4}  
appropriation-in-aid system 补助拨款办法 %ZF6%m0S  
approved assets 核准资产 *$ZLu jy7  
approved basket stock 认可一篮子证券 *"N756Cj  
approved budget 核准预算 )V!dmVQq{g  
approved charitable donation 认可慈善捐款 +LwE=unS  
approved charitable institution 认可慈善机构 :y)'_p *l/  
approved currency 核准货币;认可货币 <y+8\m  
approved estimates 核准预算 S[o_$@|  
approved estimates of expenditure 核准开支预算 t]Ey~-Rx  
approved overseas insurer 核准海外保险人 zwAkXj  
approved overseas trust company 核准海外信托公司 fJ[(zjk  
approved pooled investment fund 核准汇集投资基金 kaxAIk8l  
approved provident fund scheme 认可公积金计划 jgLCs)=5hV  
approved provision 核准拨款 \R >!HY  
approved redeemable share 核准可赎回股份 ;cBFft}D  
approved regional stock 认可地区性证券 Qt_LBJUWV  
approved retirement scheme 认可退休金计划 D0?l$]aE  
approved subordinated loan 核准附属贷款 7` ^]:t  
arbitrage 套戥;套汇;套利 U>^u!1X  
arbitrageur 套戥者;套汇者 ';buS -|6  
arbitrary amount 临时款项 s=lkK / [  
arrangement 措施;安排;协定 $ ]/a/!d  
arrears 欠款 Qh)QdW4  
arrears of pay 欠付薪酬 . bh>_ W_h  
arrears of revenue 逾期未收税款;逾期未收的帐项 0&1!9-(d  
articles of association 组织章程;组织细则;组织章程细则 X<4h"W6  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 a7#J af  
ascertainment of profit 确定利润 lx<]v^  
"Asia Clear" “亚洲结算系统” X@u-n_  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 M[ea!an  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕  *$nz<?  
Asian Development Fund [ADF] 亚洲发展基金 4_3 DQx9s  
Asian dollar bond 亚洲美元债券 y0Pr[XZ  
Asian dollar market 亚洲美元市场 L0{ehpvM  
Asian dollar rate 亚洲美元利率 Ly?yW S-x  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 xF*C0B;QL  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $=8?@My<  
asked price 沽盘;喊价;索价;卖方报价 ?`Oh]2n)6  
assessable income 应评税入息 jI$}\*g  
assessable loss 应评税亏损 * %p6+D-C  
assessable profit 应评税利润 F`9;s@V*  
assessable value 应评税值 M2ig iR  
assessed profit 估定利润 i"uAT$xe  
assessed value 经评估价值 !$'s?rnh  
assessment 评税;评定;估价;评税单 j|f$:j  
assessment number 评税编号;估价编号 yQ> *F  
assessment of additional tax 补加税评税 O>^0}  
assessment of performance 业绩评估;实绩评价 _zQ3sm  
Assessor 评税主任 YShtoaCx>  
asset price bubbles 资产价格泡沫 ?@ ei_<A{  
asset-backed securities 具资产保证的证券 H4'xxsx  
assets accretion 资产增值 #`6A}/@.+  
assets and liabilities 资产与负债 h<oQ9zW)  
assets betterment statement 资产递增表;资产改进表 o6^^hc\  
assets lending 实物放款;有抵押贷款 +>N/q(l  
assets of the company passing on the death 死者去世时转移的公司资产 B9;-Blh  
assets pledged as security for liabilities 用作负债抵押的资产 DiF=<} >x  
assets portfolio 资产投资组合 `vJ+ sRf  
assets price 资产价格 .^^YS$%%7  
assets quality 资产质素 F{ cKCqI?  
assets realization 资产变现 %Uk]e5Hu  
assets refinancing arrangement 资产再集资安排 Z7&Bn  
assets securitization 资产证券化 iYj+NL  
assets situated outside Hong Kong 在香港以外地方的资产 B$b'bw.  
assets stripping 削减资产;拆卖资产 1!. CfQi  
assets value 资产值 8Ua ;< h%  
assignee 承让人 Do}mCv  
assignment 转让;转让书;转让契 S5ofe]tS@  
assignment of interest 权益转让 KOWxP47b  
assignment of letters patent and trade mark 专利证书及商标转让 O$B]#]L+  
assignment of property 物业转让;物业转让书 X]q,A5g  
assignment right 转让权 aTC7H]e  
assignor 转让人 apk06"/  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 mqGp]'{  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 x\j6=|  
associate member 附属会员 |2!/<%Yr`  
associated body corporate 相联法人团体 /U[Y w)  
associated company 相联公司;联属公司 .}.5|z} A  
associated corporation 相联法团 -b-Pvw4  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] zO`54^  
公认会计师公会〔英国〕 #;'1aT  
Association of Futures Exchange Brokers 香港期货经纪协会 _N~h#(  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Ml8'=KN_  
association of underwriters 承保人组织 ANh5-8y  
assumption of control 接管 >\b=bT@iM  
assurance 担保;保险;转易;转易书 2s,wC!',  
assurance of interest 权益的转易 ( q^umw  
at 19XX price 按一九XX年价格计算 W`] ,  
at a discount 按赔价计算;按贴水价格计算;打折扣 8Pklw^k   
at a premium 按溢价计算;按升水价格计算 RRy3N )HR  
at call 通知付款;按通知 Fs7/3  
at constant market price 按固定市价计算 >G<AyS&z*  
at constant price 按固定价格计算 zH8l-0I+$  
at cost 按成本计算 JZ&]"12]fR  
at current market price 按当时市价计算;按现时市价计算 V ^=o@I  
at current price 按当时价格计算;按现时价格计算 +<Ot@luE  
at factor cost 按要素成本计算;按生产要素成本计算 mP GF Y  
at money-of-the-day price 按付款当日价格计算 @"T_W(i;BI  
at or better 按指定或较佳价位〔买卖指令〕 {{ M?+]p,^  
at par 按面值计算;平价 +0;n t  
at sight 见票即付 F(/^??<5  
at the close 按收市盘 Owalt4}C  
at the opening 按开市盘 +vfk+6  
attestation 见证;见证条款 4RsV\Y{FN  
at-the-money option 平价期权 &;7\/m*W1  
attorney 受权人;受托代表人 C( C4R+U  
attornment 新拥有人承认书 z%t>z9hU  
attributable profit 可归属利润 +u*WUw! %  
attributable share value 可归属股份价值 bU1UNm`{C  
Auckland Stock Exchange 奥克兰证券交易所 ?lCKZm.,(-  
auction 拍卖 e-f_ #!bW  
auctioneer 拍卖商 0Ph,E   
audit 审计;核数 4O[T:9mn0  
Audit Commission 审计署 &O(z|-&| x  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] b #|M-DmT  
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〕 f+Nq?GvwBQ  
audit review 帐目审查 CDei+ q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 iUqL /  
audited account 审计帐目;经审计的帐目 o9~Z! &p  
audited annual account 经审计的周年帐目 ;5-Sn(G  
audited balance sheet 经审计的资产负债表 kc `Q- N}  
auditor 核数师;核数主任;审计师 %VsuG A  
auditor's certificate 核数师证明书;审计师证明书 <pRb#G"  
auditor's report 核数师报告;审计师报告 J\XYUs  
Aussie bond 澳元债券 )DuOo83n["  
austerity budget 紧缩预算 M~;Ww-./  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 hRSRz5 J}  
Australia All Ordinaries Index 澳洲所有普通股票指数 t#oJr2  
Australian Dollar [AUD] 澳元 zzy%dc  
Australian Options Market 澳大利亚期权市场 H-?SlVsf  
Australian Securities Commission 澳洲证券事务监察委员会 a9}cpfG=)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 EP7L5GZ-a  
Australian Stock Exchange 澳大利亚证券交易所 F?e_$\M  
Austrian Schilling [ATS] 奥地利先令 <LQwH23@  
authentication 认证;鉴证 R`Hyg4?  
authority to purchase 委托购买证;委购书 -uN5 DJSW  
authorization 认可;核准;授权;授权书 LX4S}QXw  
authorization by direction 指示授权 _OP75kv  
authorization by instruction 指令授权 h9LA&!  
authorization by warrant 令状授权 %v:9_nwO)  
authorization of unit trust 单位信托的认可 *nU7v3D  
authorized agent 指定代理人 d@pD5n=m;  
authorized capital 法定资本 k 61Ot3  
authorized clerk 出市员 $@[6jy  
authorized dealer 认可交易商 azz6_qk8  
authorized financial institution 认可财务机构 u\-xlp?"o  
authorized fund 认可基金 $Ne$s  
authorized fund house 获授权的基金公司;认可基金公司 D_`MeqF}C  
authorized institution 认可机构 PoY+Y3  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 >F6'^9|  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 py9(z`}  
authorized insurer 获授权保险人;获认可承保人 zCj]mH`es'  
authorized investment 特准投资项目 B|gyr4]  
authorized person 获授权人 %O>ehIerD  
authorized representative 获授权代表 #0"Fw$Pc  
authorized share capital 法定股本 _kl.zw%  
automated quotation system 自动报价系统 XKLkJZN  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [GZ%K`wx  
自动交易系统〔香港期货交易所有限公司〕 xl@l<  
automatic adjustment mechanism 自动调整机制 ,*8}TIS(s  
automatic adjustment system 自动调整系统 yb56nd  
Automatic Clearing House 自动票据交换所 M?x/C2|  
automatic exchange rates accumulation system 自动化汇率累集系统 |2AK~t|t  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 i}N'W V`!  
automatic teller machine [ATM] 自动柜员机 ([iMOE[D3  
autopay 自动转帐 `Q^G k{9P  
available assets 可用资产 $0V<wsVM  
available fiscal reserve 现存财政储备 g:`V:kbY$  
available profit 可用利润 ^k]OQc7q'  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 wqJ^tA!  
average 平均;平均数;海损 3|-)]^1O  
average basic salary 平均基本薪金 gI6./;;x  
average consumer expenditure 平均消费开支;一般消费开支 rq Dre`m  
average cost 平均成本 DG}t!  
average cost of land production 增辟土地平均成本 >`Gys8T  
average daily turnover 平均每日成交额 3iJ4VL7  
average daily wage rate 平均每日工资率 Q3u P7j  
average expenditure pattern 平均开支模式 m^@,0\F  
average growth rate 平均增长率 c?"#x-<1s  
average net fixed assets 固定资产平均净值 5;oWFl  
average of relatives 相对价格平均数 BV"7Wp;  
average price 平均价格 +DaP XZ5.  
average propensity to consume 平均消费倾向;一般消费倾向 l4u_Z:<w  
average propensity to save 平均储蓄倾向;一般储蓄倾向 rePJ4i [y  
average rate 平均率 {<o_6 z`$  
average revenue 平均收入;平均收益 yNi/JM  
average stock 平均库存;平均存货 .&=nP?ZPC6  
average yearly rent 平均年租 fI;6!M#  
avoidance of double taxation 避免双重课税 T?{"T/  
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 <R582$( I  
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