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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: 3o^~6A  
A share A股;甲类股份 8quH#IhB  
abatement of tax 减税;减扣免税额 ZTg[}+0e  
ABN AMRO Bank N.V. 荷兰银行 bHK[Z5  
above-the-line expenditure 线上项目支出;经常预算支出 9~5LKg7Ac  
above-the-line receipt 线上项目收入;经常预算收入 -SlAt$IJ  
ABSA Asia Limited 南非联合亚洲有限公司 o#\c:D*k  
absolute change 绝对数值变更 %u!)1oOIz  
absolute expenditure 实际开支 nIEIb.-  
absolute guideline figure 绝对准则数字 4L_AhX7  
absolute interest 绝对权益 HrS-o=  
absolute order of discharge 绝对破产解除令 ym;I(TC+  
absolute profit margin 绝对利润幅度 l0K_29^  
absolute value 实值;绝对值 #\ l#f8(l  
absolutely vested interest 绝对既得权益 &\iMIJ-  
absorbed cost 已吸收成本;已分摊成本 [O@U@bD9  
absorption 吸收;分摊;合并 me YSW  
absorption rate 吸收率;摊配率;分摊率 E@J}(76VS  
ACB Finance Limited 亚洲商业财务有限公司 ZE[NQ8  
acceptable form of reciprocity 合理的互惠条件 =v(&qh9Q2  
acceptable rate 适当利率;适当汇率 HXb^K  
acceptance agreement 承兑协议 k!0vpps  
acceptance for honour 参加承兑 E|"QYsi.Ck  
acceptor 承兑人;接受人;受票人 ;;}}uW=  
acceptor for honour 参加承兑人 c yH=LjgJf  
accident insurance 意外保险 E4N"|u|   
Accident Insurance Association of Hong Kong 香港意外保险公会 SNrX(V::z  
accident insurance scheme 意外保险计划 Aj{G=AT  
accident year basis 意外年度基准 :qvA'.L/;z  
accommodation 通融;贷款 R+5yyk\  
accommodation bill 通融票据;空头票据 ~sVbg$]\G  
accommodation party 汇票代发人 ^5q}M'  
account balance 帐户余额;帐户结余 ?`3G5at)9f  
account book 帐簿 Q6$^lRNOpk  
account collected in advance 预收款项 #}+_Hy  
account current book 往来帐簿 ?.g="{5X  
account of after-acquired property 事后取得的财产报告 *]>~lO1  
account of defaulter 拖欠帐目 :4x&B^,53  
account payable 应付帐款 ow4|GLU^;  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 %4x,^ K]  
account receivable 应收帐款 Ij?Qs{V  
account receivable report 应收帐款报表 d;g]OeF  
account statement 结单;帐单;会计财务报表 X&gXhr#dL\  
account title 帐户名称;会计科目 tpQ8 m(  
accountant's report 会计师报告 |[iEi  
Accountant's Report Rules 会计师报告规则 }*|aVBvU  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ZK`x(h{p)  
Accounting Arrangements 《会计安排》 )&[Zw{6P  
accounting basis 会计基础 wpf  
accounting by Official Receiver 破产管理署署长呈交的帐目 `,s0^?_  
Accounting Circular 《会计通告》 #&Fd16ov  
accounting class 会计类别 T~naAP  
accounting date 记帐日期;会计结算日期 :Tdl84   
accounting for money 款项核算 ,!bcm  
Accounting Officer 会计主任 asL!@YE  
accounting period 会计报告期;会计期 >a)6GZ@  
accounting policy 会计政策;会计方针 JpZ3T~Wrf  
accounting practice 会计惯例 0IxHB|^$  
accounting principle 会计准则 98Im/v  
accounting record 会计记录 SD.c 9  
accounting report 会计报告 ]htx9ds=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \79aG3MyK  
Accounting Society of China 中国会计学会 &`}ACTY'P  
accounting statement 会计报表 /rnP/X)T  
accounting system 会计制度;会计系统 Q5c13g2(c  
accounting transaction 会计事项;帐务交易 X=[`+=  
accounting treatment 会计处理 uz@lz +  
accounting year 会计年度 1i 7p'  
accretion 增值;添加 IF kU8EK&B  
accrual 应计项目;应累算数目 _/5xtupxE  
accrual basis 应计制;权责发生制 ,A9{x\1!  
accrual basis accounting 应计制会计;权责发生制会计 l<p6zD$l  
accrue 应累算;应计 &t@|/~%[  
accrued benefit 应累算利益 N#8$pE  
accrued charges 应计费用 GC)xQZU)s  
accrued cumulative preference share dividend 应累算的累积优先股股息 P`y 0FKS  
accrued expenses 应累算费用 (P 9$Ei0fv  
accrued interest payable 应付利息;应计未付利息 2l}3L  
accrued interest receivable 应收利息;应计未收利息 0c]3 ,#  
accrued right 累算权益 $Hal]  
accruing profit 应累算的利润 Ql9 )  
accumulated fiscal reserve 累积财政储备 cpQhg-LY|  
accumulated profit 累积利润;滚存溢利 $`txU5#vs  
accumulated reserve 累积储备 #4{9l SbU  
accumulation of surplus income 累积收益盈余 }^ZPah  
acquired assets 既得资产 2rqYm6  
acquisition 收购;购置;取得 Y4)=D@JI  
acquisition cost 购置成本 2KQpmNN  
acquisition expenses 购置费用 dUP8[y  
acquisition of 100% interest 收购全部股权 p 4Y 2AQ9  
acquisition of control 取得控制权 q&V=A[<rz  
acquisition of fixed assets 购置固定资产 c59l/qoz  
acquisition of shell “买壳” d~w}{LR[1  
acquisition price 收购价 vL Qh r&I  
act of God 天灾 R|K#nh  
acting partner 执事合伙人 ''wF%q  
active market 买卖活跃的市场;交投畅旺的市场;旺市 QO3QR/Ww  
active partner 积极参与的合伙人 +\~Mx>Cn  
active trading 交投活跃 +$D~?sk  
actual circulation 实际流通 ? q hme   
actual cost 实际成本 qj<_*  
actual expenditure 实际开支;实际支出 ek]CTUl*  
actual income 实际入息;实际收入;实际收益 d1/uI^8>  
actual market 现货市场 Q);^gV  
actual price 现货价;实际价格 uDG#L6  
actual profit 实际利润  `AxhA.&V  
actual quotation 实盘;实际价位;实际报价 [ FNA:  
actual year basis 按实际年度计算 [(/IV+  
actuals 实货 A!p70km2  
actuarial investigation 精算调查 Y 9~z7  
actuarial principle 精算原则 usOIbrQ  
actuarial report 精算师报告 &&($LnyA]  
Actuarial Society of Hong Kong 香港精算学会 `KJ BQK  
actuarial valuation 精算师估值 ns9a+QQ  
actuary 精算师 pYaq1_<+  
ad referendum agreement 暂定协议;有待覆核的协定 Xw<Nnvz6  
ad valorem duty 从价税;按值征税 "~aCW~  
ad valorem duty system 从价税制 ^r0mx{i&  
ad valorem fee 从价费 Wj#Gm  
ad valorem tariff 从价关税 5mF"nY&lI  
additional allowance 额外免税额 IQQWp@w#8  
additional amount for unexpired risk 未过期风险的额外款额 AV^Sla7|_  
additional assessable profit 补加应评税利润 ^n8r mh_%  
additional assessment 补加评税 NRZ>03w  
additional commitment 额外承担 3qBZzM O*  
additional commitment vote 额外承担拨款 VU 8 ~hF  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %)G]rta#  
additional dependent parent allowance 供养父母额外免税额 i*Ee(m]I  
additional provision 额外拨款 X00!@ ^g  
additional stamp duty 附加印花税 |\S p IFH1  
additional tax 补加税罚款;补加税款 f iu?mb=*  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Vq1v e;(8s  
adjudged bankrupt 被裁定破产 kc-v(WIC  
adjudicated bankrupt 裁定破产人 G9P)Y#WB  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 pm}!?TL  
adjudication of bankruptcy 裁定破产;宣告破产 j?'It`s  
adjudication of insolvency 裁定无力偿还债务 ET}Dh3A  
adjusted actual 经调整的实数;调整后的实数 4^Ghn  
adjusted current assets 经调整的流动资产;调整后的流动资产 :s`\jJ  
adjusted figure 经调整的数字;调整后的数额 _T[m YY  
adjusted liabilities 经调整的负债;调整后的负债 ( mKuFz7  
adjusted loss 经调整的亏损;调整后的亏损 4]3(Vyh`  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 0s8w)%4$  
adjusted profit 经调整的利润;调整后的利润 ZdY)&LJ  
adjusted surplus 经调整的盈余额;调整后的盈余额 l-RwCw4f  
adjusted value 经调整的价值;调整后的价值 "1Oe bo2  
adjustment 调整;修订;理算〔保险〕 #OVf2  "  
adjustment centre 调剂中心 3erGTa[|q  
adjustment lag 调整过程的时间差距;调整时差 5cE?>  
adjustment mechanism 调整机制 & !I$  
adjustment of loss 亏损调整 5rx;?yvn  
adjustment process 调整过程;调整程序 sy;_%,}N  
adjustment range 调整幅度 by8~'?  
administered exchange rate 受管制汇率 oN6X]T<   
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 M;K%=l$NG  
administration expenses 行政费用 Zjx:1c= b  
administration fee 手续费;行政费 \%+5p"Z<  
administration in bankruptcy 破产管理 uRfFPOYH  
administration order 遗产管理令 qg#|1J6e  
administrator 管理人;遗产管理人 ~kW[d1'c  
administrator of the estate 遗产管理人 +>wBGVvS  
admission of debt 债项承认书 FOx&'dH %@  
admission of proof 接纳债权证明 O$,MdhyXC  
advance 放贷款项;垫付款项;预支款项;预付款项 >|@i8?|E  
advance account 暂支帐目;预付款帐户 8RJ^e[?o(  
advance compensation 预付补偿金 NLA/XZ  
advance from shareholder 股东垫款 q2C._{ 0'  
advance pending reimbursement 预支以待日后付还 `c~J&@|  
advanced economy 先进经济体系 w `0m[*  
advancement 预付;预付财产 zs~v6y@  
advances warrant 垫款令 k2cC:5Xf3  
advancing 贷出 (+ibT;!]  
adverse balance 逆差 ~t-!{F  
adverse exchange 逆汇 Vy7o}z`  
advertisement addressed to shareholders 在报章刊登的致股东通告 eAD uk!Iq  
advice for collection 托收通知书 j"c30AY  
advice of drawing 提款通知书;汇票通知书 :v>Nz7SB  
advice of payment 付款通知 t}]R0O.s  
Advisory Committee [Securities and Futures Commission] qoXncdDHZ  
谘询委员会〔证券及期货事务监察委员会〕 $ 'obj  
Advisory Committee on Diversification 经济多元化谘询委员会 n6Qsug$z  
affidavit 誓章;遗产申报誓章 ^$I8ga  
affidavit of no receipt 述明无收款的誓章 ckTk2xPQ  
affiliate 联号;联营公司;附属公司 z nxAP|  
affiliated company 附属公司;联号;联营公司 c_#+xGS!7  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 MQ{.%  
affordability 负担能力 U2D2?#  
African Development Bank [AfDB] 非洲开发银行 V"`t*m$  
after-acquired property 事后取得的财产 vz-O2B_u  
after-hours dealing 市后交易 byTTLs,}d  
after-tax profit 税后盈利;税后利润;税后溢利 ,=@%XMS  
agency agreement 代理协议 ?|;q=p`t-  
agency expenses 代理机构的开支 vRQ7=N{3  
agency fee 代理费 #7}1W[y9}l  
Agency Law 《代理法》 y:R!E *.L'  
agent 代理人;承销人 m=hUHA,p4  
agent of company 公司代理人 <)dHe:  
agent's fee 代理人费;经纪费 Ob#d;F  
aggregate 总计;总数;总体数字 uVn"'p-  
aggregate amount 总款额;总额 OmR) W'  
aggregate assets and liabilities 总体资产与负债 ]'iOV-2^'  
aggregate at constant price 按固定价格计算的总体数字 exHg<18WSe  
aggregate demand 总需求 C6T?D5  
aggregate gross position 总持仓量 c?0.>^,B Q  
aggregate limit 总限额 o'SZ sG  
aggregate of salaries tax 合计薪俸税 ' M'k$G@Z  
aggregate performance 总体表现;总体业绩 -FGQn |h4  
aggregate supply 总体供应 n+XLZf#  
aggregate surplus 总盈余 F?B`rw@xr  
aggregate total 整体总额 Qmg2lP.)  
aggregate value 总值;合计价值 ^f%hhpV@  
aggregated basis 合计基准 BHZCM^  
aggregated net chargeable income 合计应课税入息实额 zY=eeG+4s  
aggregation 合并计算;合计;总和 vk&6L%_~a  
aggregation of incomes of husband and wife 夫妇入息合并计算 Y%1 94fY$  
aggregation of property 财产的总和 -0>gq$/N=^  
agio 差价;贴水 +338z<'Z!  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 4{rqGC /  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment !F|#TETrt  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Sbp].3^j  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment W:gpcR]>  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 fZ5zsm'N  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8h%oJ4da   
《香港政府和大韩民国政府关于相互促进和保护投资协定》 4Nun-(q  
agreement for a settlement 授产协议 _ / >JM0  
agreement for assignment 转让协议 #{DX*;1m  
agreement for sale 售卖协议;买卖协议 u9zEhfg8  
agreement for sale and purchase 买卖协议 5Y(<T~  
agreement for the payment of interest 支付利息协议 Bgvv6(i  
agreement for the repayment of money 还款协议 L HW\A8  
agreement of reinsurance 再保险协议 iX|K4.Pz{  
Agricultural Bank of China 中国农业银行 lPaTkZw  
air passenger departure tax 飞机乘客离境税 ;[-TsX:  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 HPz3"3n!  
airport tax 机场税 :yi?<  
alcohol duty 酒精税 9-3, DxZ}  
alienation 让与;让渡;转让 . \t8s0A  
alimony 生活费;赡养费 rn9n_)  
All Ordinaries Index [AOI] 所有普通股指数 Oe~x,=X)  
all risks 全险;综合险 ?-Zl(uX  
All Sales Record for Stock Market 《股票市场成交报告》  J^V}%N".  
Allied Capital Resources Limited 新联财务有限公司 s ]XZQr%  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 / :z<+SCh  
allocation letter 拨款信件 x=M%QFe  
allocation of fund 分配款项;预留款项 sW^e D;  
allocation of profit 利润分配;溢利分配 /2.}m`5  
allocation warrant 拨款令 |Fi{]9(G2  
allotment 分配;配股 6|G&d>G$_  
allotment notice 股份配售通知;配股通知 <%iRa$i5  
allotment of shares 股份分配 xk*&zAt  
allowable 可获宽免;免税的 S T1V  
allowable business loss 可扣除的营业亏损 QHDR* tB:{  
allowable expenses 可扣税的支出 ]T:a&DHC  
allowance 免税额;津贴;备抵;准备金 b$;qtfJG  
allowance for debts 债项的免税额 _@5|r|P>  
allowance for depreciation by wear and tear 耗损折旧免税额 -k8<LR3  
allowance for funeral expenses 殡殓费的免税额 0Fw4}f.o  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 DEw>f%&4  
allowance for repairs and outgoings 修葺及支出方面的免税额 tP][o494\&  
allowance to debtor 给债务人的津贴 B%^W$7 q  
alteration of capital 资本更改 bt{b%r  
alternate trustee 候补受托人 @u @~gEt  
amalgamation 合并 9]Fi2M  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'CMbq Lk#  
ambit of charges 征税范围;收费范围 U #C@&2  
amended valuation 经修订的估值 \_]X+o;  
American Commodities Exchange 美国商品交易所 SNJSRqWL/  
American Express Bank Limited 美国运通银行 dM=45$\q  
American Stock Exchange 美国证券交易所 J6I:UML  
amortization 摊销 jP{&U&!i  
amount due from banks 存放银行同业的款项 yiw4<]{IX  
amount due from banks abroad 存放海外银行同业的款项 `+m:@0&L  
amount due from holding companies 控股公司欠款 y '[VZ$^i  
amount due from local banks 存放本港银行同业的款项 Gl"|t't(  
amount due to banks 银行同业的存款 N<PDQ  
amount due to banks abroad 海外银行同业的存款 0MI4"<  
amount due to holding companies 控股公司存款 .0Kc|b=w  
amount due to local banks 本港银行同业的存款 Uc;~q-??#  
amount due to outport banks 外埠银行同业的存款 K0YQ b&*k  
amount for note issue 发行纸币的款额 m{;j r<  
amount of bond 担保契据的款额 p9>1a j2a  
amount of consideration 代价款额 k5%W8dI  
amount of contribution 供款数额 B[,AR"#b  
amount of indebtedness 负债款额 uCr :+"C  
amount of principal of the loan 贷款本金额 ?o6X_UxW!  
amount of rates chargeable 应征差饷数额 M>_vsI^I'  
amount of share capital 股本额 k-Yli21-/|  
amount of sums assured 承保款额 'eo/"~/*w  
amount of variation 变动幅度 ; ,}Dh/&E  
amount of vote 拨款数额 Z%Fc -KVt  
amount payable 应付款额 5%%e$o+  
amount receivable 应收款额 3_ly"\I\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 yAiO._U  
analysis 分析 j'k <  
ancillary risk 附属风险 lvsj4 cT  
annual account 周年帐目;周年帐目报表;年度决算;年结 bp!Jjct  
annual accounting date 年结日期 O9C&1A|lA  
annual allowance 每年免税额;年积金;年度津贴;年津 eaAGlEW6J  
annual balance 年度余额 eIJ>bM  
annual disposable income 每年可动用收入 Bd]k]v+  
annual estimates 周年预算 BsU}HuQZQ  
annual fee 年费 ,v<7O_A/e  
annual general meeting 周年大会 njc-=o  
annual growth rate 年增率;每年增长率 RR+{uSO,t  
annual long-term supplement 长期个案每年补助金 B[k=6EU8k  
annual pensionable emolument 可供计算退休金的年薪 <D[0mi0  
annual report 年报 ]OtnekkK$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5a-x$Qb9  
annual return 周年报表;周年申报表;每年报税表格 4[(NxXH8M  
Annual Return Rules 《周年报表规则》 I>GBnx L  
annual review of consumer prices 每年消费物价回顾 i!x>)E  
annual roll-forward basis 逐年延展方式 en'"" w  
annual salary 年薪 ^Z-oO#)h#  
annual statement 年度报表;年度决算表 uzI=.j  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 u"uL,w 1-  
annuitant 年金受益人 (3"N~\9m  
annuity 年金 %.m+6 zaF  
annuity contract 年金合约 6O <UW.  
annuity on human life 人寿年金 1<Sg@  
antecedent debt 先前的债项 f14^VTzP/#  
ante-dated cheque 倒填日期支票 %vv`Vx2  
anticipated expenditure 预期开支 Sx[ eX,q  
anticipated net profit 预期纯利 P6&%`$  
anticipated revenue 预期收入 ZfH +Iqd  
anti-inflation measure 反通货膨胀措施 ua)jGif  
anti-inflationary stance 反通货膨胀立场 ^v `naA(  
apparent deficit 表面赤字 ftG3!}  
apparent financial solvency 表面偿债能力 o] Xt2E  
apparent partner 表面合伙人 41x"Q?.bY  
application for personal assessment 个人入息课税申请书 a'-u(Bw  
application of fund 资金应用 d:k n%L6k_  
application to release as liquidator and to destruct the books of accounts and documents Wqkzj^;"G  
申请免除清盘人职务及毁灭帐簿与文件 lYTQg~aPm  
appointed actuary 委任精算师 X$;&Mdo.  
appointed auditor 委任核数师;委任审计师 [~u&#!*W  
appointed trustee 委任的受托人 f4 qVUU  
appointer 委任人 zXM,cV/s   
apportioned pro rata 按比例分摊 :r@t'  
apportionment 分配;分摊 `% QvCAR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^?$,sS ;Q  
apportionment formula 分摊方程式 nTv}/M&  
apportionment of estate duty 遗产税的分摊 'zM=[#!B  
appraisal 估价;评估 LFI#wGhXVk  
appreciable growth 可观增长 Q6W![571;  
appreciable impact 显着影响 i!zFW-*5  
appreciable increase 可观增长 ^DN:.qQ  
appreciation 增值;升值 8L,=Eap  
appreciation against other currencies 相对其他货币升值 %@Z;;5L  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 FpiTQC7d  
appreciation tax 增值税 > 1(J  
appropriation 拨款;拨用;拨付 hJ$9Hb  
appropriation account 拨款帐目 <sw@P":F  
Appropriation Bill 拨款法案 "(3u)o9  
appropriation-in-aid system 补助拨款办法 0'Si ^>bW  
approved assets 核准资产 \XPGA uEo  
approved basket stock 认可一篮子证券 <^\rv42'(2  
approved budget 核准预算 hbOXR.0z  
approved charitable donation 认可慈善捐款 Z4EmRa30 p  
approved charitable institution 认可慈善机构 veHe   
approved currency 核准货币;认可货币 w`;HwK$ ,  
approved estimates 核准预算 =C2sl;7~*  
approved estimates of expenditure 核准开支预算 K Ax=C}9  
approved overseas insurer 核准海外保险人 }b1FB<e]  
approved overseas trust company 核准海外信托公司 )Xh}N  
approved pooled investment fund 核准汇集投资基金 o]~\u{o#.  
approved provident fund scheme 认可公积金计划 d)e mTXB(  
approved provision 核准拨款 h7 E~I J  
approved redeemable share 核准可赎回股份 g"Y _!)X  
approved regional stock 认可地区性证券 fO$){(]^  
approved retirement scheme 认可退休金计划 dYwkP^KB  
approved subordinated loan 核准附属贷款 v,S5C  
arbitrage 套戥;套汇;套利 4WJY+)  
arbitrageur 套戥者;套汇者 ov,|`FdU^T  
arbitrary amount 临时款项 8ix_<$%  
arrangement 措施;安排;协定 {$,\Qg  
arrears 欠款 t|$ jgM  
arrears of pay 欠付薪酬 (Kwqa"Hk4{  
arrears of revenue 逾期未收税款;逾期未收的帐项 ~g\~x  
articles of association 组织章程;组织细则;组织章程细则 rNR7}o~qo  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 &yvvea]  
ascertainment of profit 确定利润 F)(^c  
"Asia Clear" “亚洲结算系统” gLB(A\yG  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 |ZL?Pqki  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 {2h *NFp  
Asian Development Fund [ADF] 亚洲发展基金 G;3%k.{  
Asian dollar bond 亚洲美元债券 )Cl>%9  
Asian dollar market 亚洲美元市场 %+H_V1F  
Asian dollar rate 亚洲美元利率 3l~+VBR_  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 BYB4- ,  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $G-<kC}8:  
asked price 沽盘;喊价;索价;卖方报价 KGYbPty}  
assessable income 应评税入息 ?1D!%jfi  
assessable loss 应评税亏损 :Ln)j%&  
assessable profit 应评税利润 |gA@WV-%  
assessable value 应评税值 ' @RF  
assessed profit 估定利润 >`\.i,X .D  
assessed value 经评估价值 zak\%yY`  
assessment 评税;评定;估价;评税单 `*3A7y  
assessment number 评税编号;估价编号 z_!IA ] v  
assessment of additional tax 补加税评税 ? `p/jA  
assessment of performance 业绩评估;实绩评价 o{G*7V@H  
Assessor 评税主任 A$=ny6  
asset price bubbles 资产价格泡沫 `9co7[Z  
asset-backed securities 具资产保证的证券 WM'!|lg  
assets accretion 资产增值 d ItfR'$  
assets and liabilities 资产与负债 orFwy!  
assets betterment statement 资产递增表;资产改进表 z'U.}27&o  
assets lending 实物放款;有抵押贷款 vN'+5*Cgy6  
assets of the company passing on the death 死者去世时转移的公司资产 !fzS' pkk.  
assets pledged as security for liabilities 用作负债抵押的资产 4<i#TCGex3  
assets portfolio 资产投资组合 XI\Slq  
assets price 资产价格 Jh3  
assets quality 资产质素 P |t yyjO  
assets realization 资产变现 >$JE!.p%o  
assets refinancing arrangement 资产再集资安排 C< c6Ub  
assets securitization 资产证券化 y>EW,%leC  
assets situated outside Hong Kong 在香港以外地方的资产 |%C2 cx  
assets stripping 削减资产;拆卖资产 XM`GK>*aC(  
assets value 资产值 [kg?q5F)  
assignee 承让人 !0W(f.A{K  
assignment 转让;转让书;转让契 `NN P<z+\  
assignment of interest 权益转让 8Yh'/,o=L#  
assignment of letters patent and trade mark 专利证书及商标转让 [)Nt;|U  
assignment of property 物业转让;物业转让书 J<0{3pZY  
assignment right 转让权 ,c&u\W=p  
assignor 转让人 |9jK-F6   
associate 有联系的人;有关连人士;相联者;合伙人;联系人 x95s%29RS  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 t`Kpbfk  
associate member 附属会员 LDr?'M!D  
associated body corporate 相联法人团体 e*2^  
associated company 相联公司;联属公司 9\4x<*  
associated corporation 相联法团 AioW*`[WjA  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ij$NTY=u  
公认会计师公会〔英国〕 ubM1Qr  
Association of Futures Exchange Brokers 香港期货经纪协会 ZaYiby@Ci  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 g8Ex$,\,  
association of underwriters 承保人组织 .;4N:*hY  
assumption of control 接管 !T,<p    
assurance 担保;保险;转易;转易书 x4I!f)8Q  
assurance of interest 权益的转易 tnJ7m8JmC  
at 19XX price 按一九XX年价格计算 O2Qmz=%  
at a discount 按赔价计算;按贴水价格计算;打折扣 MJ JC6:  
at a premium 按溢价计算;按升水价格计算 [P &B  
at call 通知付款;按通知 <[k3x8H'  
at constant market price 按固定市价计算 #c:s 2EL  
at constant price 按固定价格计算 ^ 8}P_  
at cost 按成本计算 K1 "HJsj  
at current market price 按当时市价计算;按现时市价计算 yMNJHiE/  
at current price 按当时价格计算;按现时价格计算 TRi'l#m4  
at factor cost 按要素成本计算;按生产要素成本计算 ,Vi_~b  
at money-of-the-day price 按付款当日价格计算 6TW<,SM  
at or better 按指定或较佳价位〔买卖指令〕 ] `$6=) _X  
at par 按面值计算;平价 >%tP"x{  
at sight 见票即付 :^]Po$fl  
at the close 按收市盘 $5i\D rs  
at the opening 按开市盘 ~^2w)-N  
attestation 见证;见证条款 ,/?J!W@m  
at-the-money option 平价期权 oJTEN}fL  
attorney 受权人;受托代表人 Ak?9a_f  
attornment 新拥有人承认书 uOv<*Jld*  
attributable profit 可归属利润 KR ( apO  
attributable share value 可归属股份价值 PEI$1,z  
Auckland Stock Exchange 奥克兰证券交易所 {N2GRF~c-y  
auction 拍卖 @@D/&}#F  
auctioneer 拍卖商 9 Zos;  
audit 审计;核数 j\>&]0-Iq  
Audit Commission 审计署 z:-{Y2F  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] GJB+] b-  
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〕 u&l;\w  
audit review 帐目审查 CH4Nz'X2  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 6>WkisxG  
audited account 审计帐目;经审计的帐目 jWUrw  
audited annual account 经审计的周年帐目 ]Ozz"4Z  
audited balance sheet 经审计的资产负债表 #`_W?-%^  
auditor 核数师;核数主任;审计师 jwk+&S  
auditor's certificate 核数师证明书;审计师证明书 8XH;<z<oJ  
auditor's report 核数师报告;审计师报告 =8l' [  
Aussie bond 澳元债券 DghyE`  
austerity budget 紧缩预算 wrkw,H  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 P'Y(f!%  
Australia All Ordinaries Index 澳洲所有普通股票指数 u0wu\  
Australian Dollar [AUD] 澳元 $*{,Z<|2  
Australian Options Market 澳大利亚期权市场 %g7j7$c  
Australian Securities Commission 澳洲证券事务监察委员会 16Qu{K  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 )j8'6tk)Z  
Australian Stock Exchange 澳大利亚证券交易所 oc"p5Y3,Os  
Austrian Schilling [ATS] 奥地利先令 Zna6-0o  
authentication 认证;鉴证 ~;HASHu  
authority to purchase 委托购买证;委购书 Z2W&_(^.h  
authorization 认可;核准;授权;授权书 l iY/BkpH  
authorization by direction 指示授权 @g[ijs\  
authorization by instruction 指令授权 Ov(k:"N  
authorization by warrant 令状授权 h Wt_}'  
authorization of unit trust 单位信托的认可 i|h{<X7[  
authorized agent 指定代理人 ikZYc ${  
authorized capital 法定资本 OFo hyy(  
authorized clerk 出市员 5i6Ji(  
authorized dealer 认可交易商 ) P7oL.)  
authorized financial institution 认可财务机构 \ ERBb.  
authorized fund 认可基金 <\~@l^lU  
authorized fund house 获授权的基金公司;认可基金公司 +IXr4M&3  
authorized institution 认可机构 'cCM[P+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ar@,SKU'K  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ~[!Tpq5  
authorized insurer 获授权保险人;获认可承保人 MTwzL<@$  
authorized investment 特准投资项目 b|87=1^m[  
authorized person 获授权人 9+(b7L   
authorized representative 获授权代表 HHx5 VI  
authorized share capital 法定股本 ]fY:+Ru  
automated quotation system 自动报价系统 :LuA6  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &v]xYb)+<  
自动交易系统〔香港期货交易所有限公司〕 6<z#*`U1  
automatic adjustment mechanism 自动调整机制 jXx~ 5  
automatic adjustment system 自动调整系统 -qSGa;PJ  
Automatic Clearing House 自动票据交换所 HA c"&#pG  
automatic exchange rates accumulation system 自动化汇率累集系统 XyB_8(/E  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 6Lq8#{/]u  
automatic teller machine [ATM] 自动柜员机 - .) f~#8  
autopay 自动转帐 <e Y2}Ml  
available assets 可用资产 vo#$xwm1  
available fiscal reserve 现存财政储备 \ $TM=Ykj  
available profit 可用利润 T pCXe\W  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 rE "FN~9P  
average 平均;平均数;海损 <DMm [V{  
average basic salary 平均基本薪金 ]Y,V)41gCE  
average consumer expenditure 平均消费开支;一般消费开支 1^AQLOiRE1  
average cost 平均成本 yu#m6K  
average cost of land production 增辟土地平均成本 E.C=VfBW  
average daily turnover 平均每日成交额 1&h\\&ic  
average daily wage rate 平均每日工资率 Uv k:  
average expenditure pattern 平均开支模式 "wVisL2+.  
average growth rate 平均增长率 )[99SM   
average net fixed assets 固定资产平均净值 Z2;~{$&M+  
average of relatives 相对价格平均数 FS7D  
average price 平均价格 >uJu!+#  
average propensity to consume 平均消费倾向;一般消费倾向 3Q&@l49q  
average propensity to save 平均储蓄倾向;一般储蓄倾向 z>W?\[E<2  
average rate 平均率 )3F}IgD  
average revenue 平均收入;平均收益 A _7I0^  
average stock 平均库存;平均存货 `MT.<5H  
average yearly rent 平均年租 P{RGW.Ci@  
avoidance of double taxation 避免双重课税 k(`>(w  
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 $LBgBH &z  
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