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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: 4F!d V;"Z(  
A share A股;甲类股份 INpub 5  
abatement of tax 减税;减扣免税额 49GCj`As  
ABN AMRO Bank N.V. 荷兰银行 m"]ys #  
above-the-line expenditure 线上项目支出;经常预算支出 !CKUkoX  
above-the-line receipt 线上项目收入;经常预算收入 U7?ez  
ABSA Asia Limited 南非联合亚洲有限公司 P#PQ4uK \  
absolute change 绝对数值变更 ?Pc 3*.  
absolute expenditure 实际开支 p7er04/}\  
absolute guideline figure 绝对准则数字 >j3N-;o@?  
absolute interest 绝对权益 Bs}>#I  
absolute order of discharge 绝对破产解除令 Q8i6kf!  
absolute profit margin 绝对利润幅度 RGmpkQEp  
absolute value 实值;绝对值 @Iu-F4YT  
absolutely vested interest 绝对既得权益 ?C3cPt"  
absorbed cost 已吸收成本;已分摊成本 <^{:K`  
absorption 吸收;分摊;合并 +6atbbe}   
absorption rate 吸收率;摊配率;分摊率 W^f#xrq>  
ACB Finance Limited 亚洲商业财务有限公司 =oJiNM5_u  
acceptable form of reciprocity 合理的互惠条件 X3yr6J[ ^  
acceptable rate 适当利率;适当汇率 oJ:J'$W(  
acceptance agreement 承兑协议 = ;d<Ikj  
acceptance for honour 参加承兑 L4b4X  
acceptor 承兑人;接受人;受票人 (z7#KJ1+Aw  
acceptor for honour 参加承兑人 Xg,BK0O  
accident insurance 意外保险 M='Kjc>e  
Accident Insurance Association of Hong Kong 香港意外保险公会 3FN? CN] O  
accident insurance scheme 意外保险计划 *2F }e4v  
accident year basis 意外年度基准 K2 2Xo<3  
accommodation 通融;贷款 /+msrrpD  
accommodation bill 通融票据;空头票据 |e\%pfZ   
accommodation party 汇票代发人 6Y^o8R  
account balance 帐户余额;帐户结余 {J$aA6t:"T  
account book 帐簿 $!Tw`O  
account collected in advance 预收款项 @@jdF-Utj;  
account current book 往来帐簿 `Fj(g!`  
account of after-acquired property 事后取得的财产报告 J^4k}  
account of defaulter 拖欠帐目 2wCRT}C  
account payable 应付帐款 8n?.w:Y/  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 tw66XxE  
account receivable 应收帐款 HJmO+  
account receivable report 应收帐款报表 [eRMlSXA  
account statement 结单;帐单;会计财务报表 Ay]5GA!W+  
account title 帐户名称;会计科目 iY-dM(_:]  
accountant's report 会计师报告 >Fz$DKr[  
Accountant's Report Rules 会计师报告规则 HV@:!zM  
accounting and auditing procedure 会计与审计程序;会计与核数程序 {QID@  
Accounting Arrangements 《会计安排》 nKdLhCN'=  
accounting basis 会计基础 Q1z04m1_y[  
accounting by Official Receiver 破产管理署署长呈交的帐目 #eYVZ=E  
Accounting Circular 《会计通告》 oWmla*nCKL  
accounting class 会计类别 j7&l&)5  
accounting date 记帐日期;会计结算日期 {Y Ymt!Ic  
accounting for money 款项核算 +zsya4r  
Accounting Officer 会计主任 $]FWpr%)  
accounting period 会计报告期;会计期 n9fk{"y'G  
accounting policy 会计政策;会计方针 MXb(Z9)]kw  
accounting practice 会计惯例 |k+^D:  
accounting principle 会计准则 pC6_ jIZ  
accounting record 会计记录 /V&Y@j  
accounting report 会计报告 kN)ev?pQ[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~6tY\6$9f  
Accounting Society of China 中国会计学会 YbKW;L&Ff  
accounting statement 会计报表 a0R]hENC  
accounting system 会计制度;会计系统 1*fA>v  
accounting transaction 会计事项;帐务交易 RulIzv  
accounting treatment 会计处理 (yfTkBy  
accounting year 会计年度 q<VhP2R  
accretion 增值;添加 (P?9Jct  
accrual 应计项目;应累算数目 T (qu~}  
accrual basis 应计制;权责发生制 - g0>>{M'  
accrual basis accounting 应计制会计;权责发生制会计 i(WWF#N 5  
accrue 应累算;应计 2xX7dl(cC  
accrued benefit 应累算利益 J5k%  
accrued charges 应计费用 iwbjjQPr  
accrued cumulative preference share dividend 应累算的累积优先股股息 /03>|Juo  
accrued expenses 应累算费用 r`2& o  
accrued interest payable 应付利息;应计未付利息 \ (,2^T'$J  
accrued interest receivable 应收利息;应计未收利息 H< j+-u4b  
accrued right 累算权益 t(Uoi~#[  
accruing profit 应累算的利润 #XsqTK_nk  
accumulated fiscal reserve 累积财政储备 9L};vkYk#  
accumulated profit 累积利润;滚存溢利 F r~xN!  
accumulated reserve 累积储备 e\<I:7%Rg  
accumulation of surplus income 累积收益盈余 ~J|0G6H  
acquired assets 既得资产 V;"'!dVX  
acquisition 收购;购置;取得 nFqMS|EN  
acquisition cost 购置成本 LdOB[W  
acquisition expenses 购置费用 Dng^4VRd  
acquisition of 100% interest 收购全部股权 iaB5t<t1r  
acquisition of control 取得控制权 GOt@x9%  
acquisition of fixed assets 购置固定资产 /?sV\shy  
acquisition of shell “买壳” [# :k3aFz  
acquisition price 收购价 Ev%\YI!MaY  
act of God 天灾 <$ 5\^y,V  
acting partner 执事合伙人 3r\QLIr L8  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ZU`"^FQ3A  
active partner 积极参与的合伙人 W>~V?%F&'  
active trading 交投活跃 X\;y;pmRH  
actual circulation 实际流通 P.o W#Je  
actual cost 实际成本 .eE5pyw+C  
actual expenditure 实际开支;实际支出 $)U RY~;i  
actual income 实际入息;实际收入;实际收益 @9-qqU@  
actual market 现货市场 4t":WutC  
actual price 现货价;实际价格 1 !sYd@iD@  
actual profit 实际利润 Yr+&|;DB  
actual quotation 实盘;实际价位;实际报价 n#*cVB81  
actual year basis 按实际年度计算 f =Nm2(e  
actuals 实货 MYjCxy-;A  
actuarial investigation 精算调查 O%Mh g\#B  
actuarial principle 精算原则 6[cMPp x  
actuarial report 精算师报告 &\LbajP:+  
Actuarial Society of Hong Kong 香港精算学会 tm$3ZzP4  
actuarial valuation 精算师估值 .MKxHM7  
actuary 精算师 Fq8Z:;C8  
ad referendum agreement 暂定协议;有待覆核的协定 [(C lvGx  
ad valorem duty 从价税;按值征税 KLX>QR@  
ad valorem duty system 从价税制 4 QWHGh"  
ad valorem fee 从价费 *d=pK*g  
ad valorem tariff 从价关税 u% FA.  
additional allowance 额外免税额 PYZ8@G  
additional amount for unexpired risk 未过期风险的额外款额 {0?76|  
additional assessable profit 补加应评税利润 % :NI@59  
additional assessment 补加评税 !59q@M ya[  
additional commitment 额外承担 1peN@Yk2W  
additional commitment vote 额外承担拨款 '>Z Ou3>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /#tOi[0[  
additional dependent parent allowance 供养父母额外免税额 U-@\V1;C  
additional provision 额外拨款 t4h* re+  
additional stamp duty 附加印花税 v"j7},P@  
additional tax 补加税罚款;补加税款 L(.5:&Y=`  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 k20tn ew  
adjudged bankrupt 被裁定破产 G]{)yZ'}  
adjudicated bankrupt 裁定破产人 y0 xte&  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 >">-4L17m  
adjudication of bankruptcy 裁定破产;宣告破产 ' `S,d[~  
adjudication of insolvency 裁定无力偿还债务 ^Oo%`(D?  
adjusted actual 经调整的实数;调整后的实数 , vWcWT  
adjusted current assets 经调整的流动资产;调整后的流动资产 /wQDcz  
adjusted figure 经调整的数字;调整后的数额 @ Fu|et  
adjusted liabilities 经调整的负债;调整后的负债 #(%6urd  
adjusted loss 经调整的亏损;调整后的亏损 J( 0c#}d  
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 2?&h{PA+  
adjusted profit 经调整的利润;调整后的利润 i9d.Ls  
adjusted surplus 经调整的盈余额;调整后的盈余额 #soWX_>  
adjusted value 经调整的价值;调整后的价值 [ACa<U/  
adjustment 调整;修订;理算〔保险〕 um/iK}O  
adjustment centre 调剂中心 &W1cc#(  
adjustment lag 调整过程的时间差距;调整时差 r'&VH]m  
adjustment mechanism 调整机制 ;e+ErN`a.~  
adjustment of loss 亏损调整 4XRVluD%W.  
adjustment process 调整过程;调整程序 $(BW |Pc  
adjustment range 调整幅度 DUaj]V{_^  
administered exchange rate 受管制汇率 KyjN'F$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 0ZO!_3m$r  
administration expenses 行政费用 'h$1vT  
administration fee 手续费;行政费 T5ol2  
administration in bankruptcy 破产管理 4v;/"4)'  
administration order 遗产管理令 bYiaJ  
administrator 管理人;遗产管理人 YQ]W<0(  
administrator of the estate 遗产管理人 env]*gx+=  
admission of debt 债项承认书 :V&#Oo  
admission of proof 接纳债权证明 -LUKYGBK  
advance 放贷款项;垫付款项;预支款项;预付款项 /)j:Y:5  
advance account 暂支帐目;预付款帐户 kEi!q  
advance compensation 预付补偿金 2QdqVwm  
advance from shareholder 股东垫款 8< R#}  
advance pending reimbursement 预支以待日后付还 W_%Dg]l   
advanced economy 先进经济体系 F8q|$[nH  
advancement 预付;预付财产 ^5OR%N)  
advances warrant 垫款令 U2;_{n*g%  
advancing 贷出 WmeV[iI  
adverse balance 逆差 k/>k&^?  
adverse exchange 逆汇 Z<`QDBN"4  
advertisement addressed to shareholders 在报章刊登的致股东通告 v81<K*w`P  
advice for collection 托收通知书 $%ps:ui~X  
advice of drawing 提款通知书;汇票通知书 y\S}U{*Z'  
advice of payment 付款通知 n*uT  
Advisory Committee [Securities and Futures Commission] 3>ytpXUEGx  
谘询委员会〔证券及期货事务监察委员会〕 @PutUYz  
Advisory Committee on Diversification 经济多元化谘询委员会 <d8 Yk>R  
affidavit 誓章;遗产申报誓章 i6aM}p<  
affidavit of no receipt 述明无收款的誓章 F.4xi+S_  
affiliate 联号;联营公司;附属公司 !Eu}ro.}  
affiliated company 附属公司;联号;联营公司 04o(05K  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 T)MKhK9\Ab  
affordability 负担能力 k*J0K=U|  
African Development Bank [AfDB] 非洲开发银行 H+` Zp  
after-acquired property 事后取得的财产 jx J5F3d  
after-hours dealing 市后交易 {;q zz9 |  
after-tax profit 税后盈利;税后利润;税后溢利 "d% o%  
agency agreement 代理协议 w~Aw?75 t  
agency expenses 代理机构的开支 ) }(Po_  
agency fee 代理费 51xiX90D  
Agency Law 《代理法》 w=,bF$:fIW  
agent 代理人;承销人 S/V%<<[>p]  
agent of company 公司代理人 b-,4< H8m  
agent's fee 代理人费;经纪费 f<<1.4)oSV  
aggregate 总计;总数;总体数字  (cx Q<5  
aggregate amount 总款额;总额 rytves%;C  
aggregate assets and liabilities 总体资产与负债 ';Y0qitGB  
aggregate at constant price 按固定价格计算的总体数字 Ko: <@h  
aggregate demand 总需求 =A{F&:+a]  
aggregate gross position 总持仓量 ) vn {?Ulj  
aggregate limit 总限额  Vmt$]/  
aggregate of salaries tax 合计薪俸税 EN^5 Hppb  
aggregate performance 总体表现;总体业绩 kZ$2Uss  
aggregate supply 总体供应 @cukoLAn  
aggregate surplus 总盈余 }"Clv /3_  
aggregate total 整体总额 n86LU Sj5  
aggregate value 总值;合计价值 x.8fxogz  
aggregated basis 合计基准 ew?4;  
aggregated net chargeable income 合计应课税入息实额 L xP%o  
aggregation 合并计算;合计;总和 Y'*oW+K  
aggregation of incomes of husband and wife 夫妇入息合并计算 FN\*x:g  
aggregation of property 财产的总和 Xh+;$2l.B  
agio 差价;贴水 h/k00hD60  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 xPCRT*Pd  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment T\q:  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 9eBD)tnw  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment >P@g].Q-  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 a5cary Z"z  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Y7BmW+  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 gamE^Ee  
agreement for a settlement 授产协议 TophV}@B`  
agreement for assignment 转让协议 >cJix 1  
agreement for sale 售卖协议;买卖协议 u.;l=tzz  
agreement for sale and purchase 买卖协议 VkFMr8@|  
agreement for the payment of interest 支付利息协议 cDS \=Bf  
agreement for the repayment of money 还款协议 u:.w/k%+  
agreement of reinsurance 再保险协议 -Gy=1W`09  
Agricultural Bank of China 中国农业银行 >e^bq/'  
air passenger departure tax 飞机乘客离境税 R"W5R-  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 |yS  %  
airport tax 机场税 ]n}aePl}oU  
alcohol duty 酒精税 SP.k]@P  
alienation 让与;让渡;转让 0RgE~x!hI  
alimony 生活费;赡养费 :er(YWF:  
All Ordinaries Index [AOI] 所有普通股指数 |P@N}P@  
all risks 全险;综合险 ,R. rxoO  
All Sales Record for Stock Market 《股票市场成交报告》 gu|=uW K  
Allied Capital Resources Limited 新联财务有限公司 xqs ,4bcbY  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ox*1F+Xri  
allocation letter 拨款信件 .exBU1Yk@  
allocation of fund 分配款项;预留款项 uP G\1  
allocation of profit 利润分配;溢利分配 >$,P )cB'  
allocation warrant 拨款令 .dI".L  
allotment 分配;配股 D%L^[|)c\s  
allotment notice 股份配售通知;配股通知 oz:"w nX  
allotment of shares 股份分配 D6-R>"}  
allowable 可获宽免;免税的 P?p]sLrP  
allowable business loss 可扣除的营业亏损 |M`'   
allowable expenses 可扣税的支出 I3HO><o f  
allowance 免税额;津贴;备抵;准备金 )pSA|Qt N  
allowance for debts 债项的免税额 kM J}sS  
allowance for depreciation by wear and tear 耗损折旧免税额 $GP66Ev  
allowance for funeral expenses 殡殓费的免税额 60;_^v  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 C#-HWoSi  
allowance for repairs and outgoings 修葺及支出方面的免税额 }{y)a<`  
allowance to debtor 给债务人的津贴 p4V*%A&w  
alteration of capital 资本更改 tk]D)+{u&c  
alternate trustee 候补受托人 i\<S ;  
amalgamation 合并 &(oA/jFQ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 T*:w1*:  
ambit of charges 征税范围;收费范围 DkX^b:D*f  
amended valuation 经修订的估值 }`kiULC'=  
American Commodities Exchange 美国商品交易所 C~egF=w  
American Express Bank Limited 美国运通银行 ? X6M8`  
American Stock Exchange 美国证券交易所 fLnwA|n=  
amortization 摊销 /poGhB 1k  
amount due from banks 存放银行同业的款项 |.VSw  
amount due from banks abroad 存放海外银行同业的款项 ^s6}[LDW>@  
amount due from holding companies 控股公司欠款 Y?TS,   
amount due from local banks 存放本港银行同业的款项 @Ddz|4vEi  
amount due to banks 银行同业的存款 "4\k1H"_  
amount due to banks abroad 海外银行同业的存款 ^D<CoxG  
amount due to holding companies 控股公司存款 L&c & <+0T  
amount due to local banks 本港银行同业的存款 ( +Sv3h  
amount due to outport banks 外埠银行同业的存款 KCO.8=y3  
amount for note issue 发行纸币的款额 D(l,Z  
amount of bond 担保契据的款额 6@TU9AZS `  
amount of consideration 代价款额 A|GtF3:G  
amount of contribution 供款数额 ]!ox2m_U  
amount of indebtedness 负债款额 VwpC UW  
amount of principal of the loan 贷款本金额 n&Ckfo_D  
amount of rates chargeable 应征差饷数额 10fxK  
amount of share capital 股本额 d7Vp^^}(  
amount of sums assured 承保款额 U$mDAi$  
amount of variation 变动幅度 hw,nA2w\  
amount of vote 拨款数额 Vm|KL3}NRv  
amount payable 应付款额 G<M0KU (  
amount receivable 应收款额 hs[x\:})/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 y_X jY  
analysis 分析 aX`uF<c9  
ancillary risk 附属风险 V:w%5'^3  
annual account 周年帐目;周年帐目报表;年度决算;年结 ?TeozhUY  
annual accounting date 年结日期 b3EGtC}^  
annual allowance 每年免税额;年积金;年度津贴;年津 'y\Je7  
annual balance 年度余额 -=nk,cYn  
annual disposable income 每年可动用收入 9j|v D  
annual estimates 周年预算 ;Ax-f04gG  
annual fee 年费 w+/`l*  
annual general meeting 周年大会 0u1ZU4+EC  
annual growth rate 年增率;每年增长率 0S^&A?$=  
annual long-term supplement 长期个案每年补助金 I% u 2 ce  
annual pensionable emolument 可供计算退休金的年薪 PQDLbSe)\  
annual report 年报 @oE 5JM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :~ pGHl  
annual return 周年报表;周年申报表;每年报税表格 `0\Z*^>  
Annual Return Rules 《周年报表规则》 Sp492W+  
annual review of consumer prices 每年消费物价回顾 =nHKTB>  
annual roll-forward basis 逐年延展方式 h <e  
annual salary 年薪 #h?I oB7  
annual statement 年度报表;年度决算表 [K&%l]P7  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ?>Sv_0  
annuitant 年金受益人 4d`YZNvZW/  
annuity 年金 nS04Ha  
annuity contract 年金合约 4~,Z 'k  
annuity on human life 人寿年金 q0NFz mG  
antecedent debt 先前的债项 *{3d+j/?/  
ante-dated cheque 倒填日期支票 z~#;[bER  
anticipated expenditure 预期开支 qtExd~E  
anticipated net profit 预期纯利 C< 9x\JY%  
anticipated revenue 预期收入 bZNqv-5 4h  
anti-inflation measure 反通货膨胀措施 B W<Dmn  
anti-inflationary stance 反通货膨胀立场 Z#Mm4(KNh  
apparent deficit 表面赤字 i'm<{ v  
apparent financial solvency 表面偿债能力 5Jbwl$mZ  
apparent partner 表面合伙人 +P^ ;7"H  
application for personal assessment 个人入息课税申请书 #7 3pryXV  
application of fund 资金应用 {1)A"lQu  
application to release as liquidator and to destruct the books of accounts and documents SI=$s>1  
申请免除清盘人职务及毁灭帐簿与文件 rZKfb}ANQ  
appointed actuary 委任精算师 wAKHD*M)  
appointed auditor 委任核数师;委任审计师 f`n4'dG  
appointed trustee 委任的受托人 /?eVWCR  
appointer 委任人 iM@$uD$_Q2  
apportioned pro rata 按比例分摊 Y~AjcqS  
apportionment 分配;分摊 )O]6dd  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zY*9M3(X  
apportionment formula 分摊方程式 QselW]  
apportionment of estate duty 遗产税的分摊 #RBrii-,  
appraisal 估价;评估 UJL2IF-x  
appreciable growth 可观增长 1uAjy(y  
appreciable impact 显着影响 :j]1wp+  
appreciable increase 可观增长 C(ij_>  
appreciation 增值;升值 E`.xu>Yyj  
appreciation against other currencies 相对其他货币升值 s*k)h,\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j6GIB_  
appreciation tax 增值税 hZx&j{  
appropriation 拨款;拨用;拨付 z:>cQUYl  
appropriation account 拨款帐目 2aj1IBnz6/  
Appropriation Bill 拨款法案 _~z oMdT!  
appropriation-in-aid system 补助拨款办法 *4}_2"[  
approved assets 核准资产 ~w? 02FU  
approved basket stock 认可一篮子证券 fzIs^(:fl  
approved budget 核准预算 ; ~pgF_  
approved charitable donation 认可慈善捐款 |-Uh3WUE6  
approved charitable institution 认可慈善机构 J#I RbO)  
approved currency 核准货币;认可货币 +/ZIs|B4,z  
approved estimates 核准预算 M7TLQqaF  
approved estimates of expenditure 核准开支预算 `,qft[1  
approved overseas insurer 核准海外保险人 (QDKw}O2b  
approved overseas trust company 核准海外信托公司 \baY+,Dr+  
approved pooled investment fund 核准汇集投资基金 ZwkUd-=0i  
approved provident fund scheme 认可公积金计划 Cz0FA]-g  
approved provision 核准拨款 =rA?,74  
approved redeemable share 核准可赎回股份 4!IuTPmr  
approved regional stock 认可地区性证券 ./#YUIC  
approved retirement scheme 认可退休金计划 h[W`P%xZ  
approved subordinated loan 核准附属贷款 :C:6bDQ  
arbitrage 套戥;套汇;套利 %L=e%E=m  
arbitrageur 套戥者;套汇者 AS7L  
arbitrary amount 临时款项 Az&>.*  
arrangement 措施;安排;协定 iFd !ED  
arrears 欠款 { ADd[V  
arrears of pay 欠付薪酬 'z$$ZEz!C  
arrears of revenue 逾期未收税款;逾期未收的帐项 PVIOe}N  
articles of association 组织章程;组织细则;组织章程细则 tF:AnNp=  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 }bb,Iib  
ascertainment of profit 确定利润 NoiB9 8g  
"Asia Clear" “亚洲结算系统” EhxpMTS  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 }u_D{bz  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `HX:U3/  
Asian Development Fund [ADF] 亚洲发展基金 o{PG& }K  
Asian dollar bond 亚洲美元债券 !*-|!Vz  
Asian dollar market 亚洲美元市场 S(gr>eC5  
Asian dollar rate 亚洲美元利率 cnu&!>8V  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 x3q^}sj%  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 y b hFDx  
asked price 沽盘;喊价;索价;卖方报价 ?2]fE[SqY  
assessable income 应评税入息 @7Ec(]yp  
assessable loss 应评税亏损 f/)Y {kS6  
assessable profit 应评税利润 QP (0  
assessable value 应评税值 y98FEG#S}  
assessed profit 估定利润 "wgPPop  
assessed value 经评估价值 M+ +Dk7B  
assessment 评税;评定;估价;评税单 N3%#JdzZ$  
assessment number 评税编号;估价编号 q3x"9i `  
assessment of additional tax 补加税评税 \u,CixV=  
assessment of performance 业绩评估;实绩评价 !D=!  
Assessor 评税主任 8 0tA5AP  
asset price bubbles 资产价格泡沫 sY;h~a0n  
asset-backed securities 具资产保证的证券 Uu_qy(4  
assets accretion 资产增值 0~U#DTx0  
assets and liabilities 资产与负债 \D@j`o  
assets betterment statement 资产递增表;资产改进表 Z[#8F&QV!m  
assets lending 实物放款;有抵押贷款 Z)7{~xq  
assets of the company passing on the death 死者去世时转移的公司资产 5i[O\@]5  
assets pledged as security for liabilities 用作负债抵押的资产 &W45.2  
assets portfolio 资产投资组合 p:~#(/GWf  
assets price 资产价格 ~ P\4 N  
assets quality 资产质素 %Psg53N  
assets realization 资产变现 1CC0]pyHX  
assets refinancing arrangement 资产再集资安排  ?(9*@  
assets securitization 资产证券化 =t,oj6P~  
assets situated outside Hong Kong 在香港以外地方的资产 hIV9.{J  
assets stripping 削减资产;拆卖资产 eKiDc=@  
assets value 资产值 3~`P8 9  
assignee 承让人 Y/sav;  
assignment 转让;转让书;转让契 7h\is  
assignment of interest 权益转让 "Hw%@]#  
assignment of letters patent and trade mark 专利证书及商标转让 RdX+:!lD  
assignment of property 物业转让;物业转让书 I): c#  
assignment right 转让权 ?/.])'&b  
assignor 转让人 2+&;jgBP  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 x{pj`'J)  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Ichg,d-M-K  
associate member 附属会员 JLd%rM\m  
associated body corporate 相联法人团体 nE]rPRU}[  
associated company 相联公司;联属公司 YuhfPa  
associated corporation 相联法团 n*\o. :f  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] sPNm.W$_  
公认会计师公会〔英国〕 1UMEbb  
Association of Futures Exchange Brokers 香港期货经纪协会 \'2rs152  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 {,Z|8@Sl%  
association of underwriters 承保人组织 JG;}UuHYM  
assumption of control 接管 uH89oA/H  
assurance 担保;保险;转易;转易书 QBa+xI_ J  
assurance of interest 权益的转易 #N][-i  
at 19XX price 按一九XX年价格计算 #6M |T+ =  
at a discount 按赔价计算;按贴水价格计算;打折扣 5Ew( 0K[  
at a premium 按溢价计算;按升水价格计算 6 wN*d 5  
at call 通知付款;按通知 T6/P54S  
at constant market price 按固定市价计算 n/v.U,f&l@  
at constant price 按固定价格计算 cxR.:LD}  
at cost 按成本计算 .rBU"Rbo  
at current market price 按当时市价计算;按现时市价计算 [[[C`H@  
at current price 按当时价格计算;按现时价格计算 2bCfY\k  
at factor cost 按要素成本计算;按生产要素成本计算 hJSvx  
at money-of-the-day price 按付款当日价格计算 .i;.5)shsu  
at or better 按指定或较佳价位〔买卖指令〕 Z66Xj-o  
at par 按面值计算;平价 3HyOQD"{  
at sight 见票即付 QvbH " 7  
at the close 按收市盘 "}X+vd``  
at the opening 按开市盘 /4+L2O[  
attestation 见证;见证条款 "nz\YQdg  
at-the-money option 平价期权 r5gqRh}+  
attorney 受权人;受托代表人 '-"[>`[q  
attornment 新拥有人承认书 ~7b#B XzP  
attributable profit 可归属利润 oaj.5hM  
attributable share value 可归属股份价值 NnAIL;WS  
Auckland Stock Exchange 奥克兰证券交易所 E:qh}wY  
auction 拍卖 Z(q]rX5"  
auctioneer 拍卖商 ]aIHd]B  
audit 审计;核数 nReIi;pi  
Audit Commission 审计署 ! VT$U6  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |OLXb+ 7X  
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〕 #j Tkz  
audit review 帐目审查 S:{xx`6K  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 O1\4WG%  
audited account 审计帐目;经审计的帐目 5@RcAQb:  
audited annual account 经审计的周年帐目 (c0L@ 8L  
audited balance sheet 经审计的资产负债表 *-ys}sX  
auditor 核数师;核数主任;审计师 T @^ S:K  
auditor's certificate 核数师证明书;审计师证明书 %f<>Kwr`2  
auditor's report 核数师报告;审计师报告 2=?3MXcjy  
Aussie bond 澳元债券 Gd|kAC g  
austerity budget 紧缩预算 e;v"d!H/  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 U`[viH>K  
Australia All Ordinaries Index 澳洲所有普通股票指数 _p"u~j~%-  
Australian Dollar [AUD] 澳元 8pEA3py  
Australian Options Market 澳大利亚期权市场 `Hw][qy#  
Australian Securities Commission 澳洲证券事务监察委员会 G+fo'ThG  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 r], %:imGr  
Australian Stock Exchange 澳大利亚证券交易所 COsy.$|4  
Austrian Schilling [ATS] 奥地利先令 yf*'=q  
authentication 认证;鉴证 ^W sgAyCB  
authority to purchase 委托购买证;委购书 </'n={+q  
authorization 认可;核准;授权;授权书 0xZ^ f}@L  
authorization by direction 指示授权 ^P{y^@XI  
authorization by instruction 指令授权 J#Q>dC7  
authorization by warrant 令状授权 :^W}$7$T  
authorization of unit trust 单位信托的认可 <cZ/_+H%C  
authorized agent 指定代理人 >&\.{ aj  
authorized capital 法定资本 ~0+<-T  
authorized clerk 出市员 K bQXH!J  
authorized dealer 认可交易商 xq.kH|bH  
authorized financial institution 认可财务机构 5`3 x(=b  
authorized fund 认可基金 r?u4[ Oe#  
authorized fund house 获授权的基金公司;认可基金公司 ;i.MDW^N  
authorized institution 认可机构 tQG'f*4  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 GH':Yk  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5=*i!c _m  
authorized insurer 获授权保险人;获认可承保人 <#8}![3Q  
authorized investment 特准投资项目 +UWv}|  
authorized person 获授权人 'C}ku>B_r  
authorized representative 获授权代表 -'O|D}  
authorized share capital 法定股本 2ih}?%H8  
automated quotation system 自动报价系统 Syseiw  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] _8r'R  
自动交易系统〔香港期货交易所有限公司〕 y =sae  
automatic adjustment mechanism 自动调整机制 Lios1|5  
automatic adjustment system 自动调整系统 ..Dm@m}  
Automatic Clearing House 自动票据交换所 8VG}-   
automatic exchange rates accumulation system 自动化汇率累集系统 8D>5(Dg-  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ,~,q 0PA7J  
automatic teller machine [ATM] 自动柜员机 !\|  
autopay 自动转帐 9{3_2CIL  
available assets 可用资产 [f\Jcjc  
available fiscal reserve 现存财政储备 (gY W iz  
available profit 可用利润 PZru:.Mh  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ogSDV   
average 平均;平均数;海损 =p5]r:9W  
average basic salary 平均基本薪金 _"x%s  
average consumer expenditure 平均消费开支;一般消费开支 1.u^shc&|  
average cost 平均成本 UUDbOxD^w  
average cost of land production 增辟土地平均成本 f6J]=9jU  
average daily turnover 平均每日成交额 /pkN=OBR  
average daily wage rate 平均每日工资率 dn}EM7:Z  
average expenditure pattern 平均开支模式 tBkgn3w  
average growth rate 平均增长率 EZ>(}  
average net fixed assets 固定资产平均净值 iz;5:  
average of relatives 相对价格平均数 /JRZ?/<1  
average price 平均价格 |%5pzYe  
average propensity to consume 平均消费倾向;一般消费倾向 '4 d4i  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ysi=}+F.  
average rate 平均率 IAzFwlO9  
average revenue 平均收入;平均收益 I++ Le%w  
average stock 平均库存;平均存货 .Y2Hd$rs  
average yearly rent 平均年租 NRG06M  
avoidance of double taxation 避免双重课税 q_ ^yma  
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 fe<7D\Sp@  
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