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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: iE{&*.q_}>  
A share A股;甲类股份 B *vM0  
abatement of tax 减税;减扣免税额 H]!"Zq k  
ABN AMRO Bank N.V. 荷兰银行 >p/`;Kq@  
above-the-line expenditure 线上项目支出;经常预算支出 A >$I -T+  
above-the-line receipt 线上项目收入;经常预算收入 +"(jjxJm  
ABSA Asia Limited 南非联合亚洲有限公司 !BI;C(,RL  
absolute change 绝对数值变更 #g=XUZ/"  
absolute expenditure 实际开支 V]N?6\Op  
absolute guideline figure 绝对准则数字 |o @%dH  
absolute interest 绝对权益 *VeRVaBl  
absolute order of discharge 绝对破产解除令 5;S.H#YOpO  
absolute profit margin 绝对利润幅度 bcR_E5x$  
absolute value 实值;绝对值 zQA`/&=Y  
absolutely vested interest 绝对既得权益 H"KCK6  
absorbed cost 已吸收成本;已分摊成本 ;=@0'xPEa-  
absorption 吸收;分摊;合并 r>\bW)e  
absorption rate 吸收率;摊配率;分摊率 '|4!5)/K  
ACB Finance Limited 亚洲商业财务有限公司 2tLJU  Z1  
acceptable form of reciprocity 合理的互惠条件 eQ"E   
acceptable rate 适当利率;适当汇率 hcc/=_hA  
acceptance agreement 承兑协议 -&;TA0~;  
acceptance for honour 参加承兑 1}37Q&2  
acceptor 承兑人;接受人;受票人 M;NX:mX9  
acceptor for honour 参加承兑人 6RM/GM  
accident insurance 意外保险 _6Ha  
Accident Insurance Association of Hong Kong 香港意外保险公会 9kojLqCT  
accident insurance scheme 意外保险计划 7KPwQ?SjT  
accident year basis 意外年度基准 3F0 N^)@  
accommodation 通融;贷款 &{RDM~  
accommodation bill 通融票据;空头票据 G j1_!.T  
accommodation party 汇票代发人 ca}2TT&t  
account balance 帐户余额;帐户结余 OTp]Xe/  
account book 帐簿 fV:83|eQ  
account collected in advance 预收款项 {T8Kk)L  
account current book 往来帐簿 V:27)]q  
account of after-acquired property 事后取得的财产报告 S$k&vc(0  
account of defaulter 拖欠帐目 jtc~DL  
account payable 应付帐款 K>9 ()XT)  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 fatf*}eln  
account receivable 应收帐款 >MK98(F  
account receivable report 应收帐款报表 9Ee'Cm  
account statement 结单;帐单;会计财务报表 sr}E+qf  
account title 帐户名称;会计科目 H1T.(M/"  
accountant's report 会计师报告 6Iw\c  
Accountant's Report Rules 会计师报告规则 TKjFp%  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ~4"dweu?  
Accounting Arrangements 《会计安排》 o.\oA6P_  
accounting basis 会计基础 rbQR,Nf2x  
accounting by Official Receiver 破产管理署署长呈交的帐目 <1 pEwI~  
Accounting Circular 《会计通告》 }i2V.tVB-  
accounting class 会计类别 E e]-qN*8  
accounting date 记帐日期;会计结算日期 5?L<N:;J_  
accounting for money 款项核算 KU;9}!#  
Accounting Officer 会计主任 d1kJRJ   
accounting period 会计报告期;会计期 xCKRxF  
accounting policy 会计政策;会计方针 0g\(+Qg^  
accounting practice 会计惯例 [r-p]"R  
accounting principle 会计准则 SB7c.H,  
accounting record 会计记录 >Se,;cB'/]  
accounting report 会计报告 [:V$y1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %UM *79  
Accounting Society of China 中国会计学会 8X0z~ &  
accounting statement 会计报表 (ik\|y% A  
accounting system 会计制度;会计系统 rGkyGz8>  
accounting transaction 会计事项;帐务交易 c)tfAD(N8x  
accounting treatment 会计处理 \Roz$t-R|f  
accounting year 会计年度 <,(,jU)j  
accretion 增值;添加 KYP!Rs/j.  
accrual 应计项目;应累算数目 d %#b:(,  
accrual basis 应计制;权责发生制 c"Sq~X  
accrual basis accounting 应计制会计;权责发生制会计 p:%loDk  
accrue 应累算;应计 fzA9'i`  
accrued benefit 应累算利益 X jX2]  
accrued charges 应计费用 xKC[=E>z  
accrued cumulative preference share dividend 应累算的累积优先股股息 VD:/PL  
accrued expenses 应累算费用 qCO/?kW  
accrued interest payable 应付利息;应计未付利息 0;ji65  
accrued interest receivable 应收利息;应计未收利息 C-[1iW'  
accrued right 累算权益 g1o8._f.  
accruing profit 应累算的利润 3,=6@U  
accumulated fiscal reserve 累积财政储备 fX+O[j  
accumulated profit 累积利润;滚存溢利 '\GbmD^F  
accumulated reserve 累积储备 v}x&?fU `  
accumulation of surplus income 累积收益盈余 ;GI&lpKK  
acquired assets 既得资产 Z)\@i=m  
acquisition 收购;购置;取得 K@#L)VT!  
acquisition cost 购置成本 :@)>r9N  
acquisition expenses 购置费用 ERt{H3eCcJ  
acquisition of 100% interest 收购全部股权 #,.Hr#3nI  
acquisition of control 取得控制权 N?>vd*  
acquisition of fixed assets 购置固定资产 }T$p)"  
acquisition of shell “买壳” f {"?%Ku#  
acquisition price 收购价 0L KRN|@  
act of God 天灾 @R  6@]Dm  
acting partner 执事合伙人 U?=Dg1  
active market 买卖活跃的市场;交投畅旺的市场;旺市 9E tz[`|  
active partner 积极参与的合伙人 qv*^fiT  
active trading 交投活跃 e]tDy0@  
actual circulation 实际流通 7= DdrG<  
actual cost 实际成本 >U3cTEs cj  
actual expenditure 实际开支;实际支出 RGU\h[  
actual income 实际入息;实际收入;实际收益 V!dtF,tH  
actual market 现货市场 5D l/aHb  
actual price 现货价;实际价格 kxRV )G  
actual profit 实际利润 g4@ lM"|S  
actual quotation 实盘;实际价位;实际报价 ``Un&-Ms  
actual year basis 按实际年度计算 ; Hd7*`$  
actuals 实货 7!$^r$t   
actuarial investigation 精算调查 -tNUMi'  
actuarial principle 精算原则 F3N6{ysK#  
actuarial report 精算师报告 d:{O\   
Actuarial Society of Hong Kong 香港精算学会 e!r-+.i(  
actuarial valuation 精算师估值 VQ{fne<  
actuary 精算师 +'@Dz9:>  
ad referendum agreement 暂定协议;有待覆核的协定 l$'wDhN*  
ad valorem duty 从价税;按值征税 EyLuO-5  
ad valorem duty system 从价税制 V/;B3t~f  
ad valorem fee 从价费 .% OR3"9@  
ad valorem tariff 从价关税 - R6)ROGl  
additional allowance 额外免税额 6i*sm.SDw  
additional amount for unexpired risk 未过期风险的额外款额 Q dp)cT  
additional assessable profit 补加应评税利润 M|[oaanY'  
additional assessment 补加评税 }#E[vRf  
additional commitment 额外承担 N"y)Oca{  
additional commitment vote 额外承担拨款 :Lug7bUVD  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额  JSg$wi8  
additional dependent parent allowance 供养父母额外免税额 Y)a^(!<H<  
additional provision 额外拨款 evJ.<{M  
additional stamp duty 附加印花税 pXK^Y'2C!  
additional tax 补加税罚款;补加税款 &yol_%C  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书  0{ [,E.  
adjudged bankrupt 被裁定破产 C{b gkzr  
adjudicated bankrupt 裁定破产人 BV+ Bk+  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 S/I/-Bp~  
adjudication of bankruptcy 裁定破产;宣告破产 (2 a`XwR  
adjudication of insolvency 裁定无力偿还债务 :Xd<74Nu  
adjusted actual 经调整的实数;调整后的实数 .y,0[i V N  
adjusted current assets 经调整的流动资产;调整后的流动资产 ~| 6[j<ziL  
adjusted figure 经调整的数字;调整后的数额 K}U-w:{  
adjusted liabilities 经调整的负债;调整后的负债 >6pf$0  
adjusted loss 经调整的亏损;调整后的亏损 Zoc0!84<z  
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 EUgs6[w 4  
adjusted profit 经调整的利润;调整后的利润 !7&5` q7  
adjusted surplus 经调整的盈余额;调整后的盈余额 ,-e{(L  
adjusted value 经调整的价值;调整后的价值 .K<Q&  
adjustment 调整;修订;理算〔保险〕 o7LuKRl   
adjustment centre 调剂中心 o\)F}j&b#=  
adjustment lag 调整过程的时间差距;调整时差 9 5RBO4w%w  
adjustment mechanism 调整机制 B !=F2  
adjustment of loss 亏损调整 uc"P3,M  
adjustment process 调整过程;调整程序 2Q"K8=s  
adjustment range 调整幅度 E\2%E@0#  
administered exchange rate 受管制汇率 .q3/_*  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 wuJ4kW$  
administration expenses 行政费用 ;{o|9x|  
administration fee 手续费;行政费 7 ^mL_SMj  
administration in bankruptcy 破产管理 FtC^5{V+V  
administration order 遗产管理令 dmN&+t  
administrator 管理人;遗产管理人 .%C|+#&d  
administrator of the estate 遗产管理人 )Iq<+IJ  
admission of debt 债项承认书 f8.gT49I  
admission of proof 接纳债权证明 G<^{&E+=  
advance 放贷款项;垫付款项;预支款项;预付款项 MO <3"@/,  
advance account 暂支帐目;预付款帐户 <nK?LcP  
advance compensation 预付补偿金 mcX/GO}  
advance from shareholder 股东垫款 9lDhIqx0~  
advance pending reimbursement 预支以待日后付还 = +?7''{>  
advanced economy 先进经济体系 r_;N t  
advancement 预付;预付财产 =6|&Jt  
advances warrant 垫款令 g^ i&gNDx  
advancing 贷出 g!z&~Z:  
adverse balance 逆差 1q1jZqno  
adverse exchange 逆汇 klR|6u]%  
advertisement addressed to shareholders 在报章刊登的致股东通告 fLm*1S|%\  
advice for collection 托收通知书 |WdPE@P  
advice of drawing 提款通知书;汇票通知书 \`\ZTZni  
advice of payment 付款通知 B i<Q=x'Z;  
Advisory Committee [Securities and Futures Commission] hzbw>g+  
谘询委员会〔证券及期货事务监察委员会〕 JOim3(5?s  
Advisory Committee on Diversification 经济多元化谘询委员会 A:9?ZI/X  
affidavit 誓章;遗产申报誓章 '1)$'   
affidavit of no receipt 述明无收款的誓章 }t1a* z  
affiliate 联号;联营公司;附属公司 Z} r*K%  
affiliated company 附属公司;联号;联营公司 2oRg 2R}  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 .JiziFJ@mj  
affordability 负担能力 M6-&R=78K  
African Development Bank [AfDB] 非洲开发银行 x`IEU*z#  
after-acquired property 事后取得的财产 ([LSsZ]sj  
after-hours dealing 市后交易 4u47D$=  
after-tax profit 税后盈利;税后利润;税后溢利 ["e3Ez  
agency agreement 代理协议 5=?\1`e1[  
agency expenses 代理机构的开支 o"BoZsMk  
agency fee 代理费 f\>M'{cV  
Agency Law 《代理法》 "E?2xf|.  
agent 代理人;承销人 Hi`//y*92H  
agent of company 公司代理人 <)-Sj,  
agent's fee 代理人费;经纪费 ,47Y9Kz9  
aggregate 总计;总数;总体数字 ;<2 G  
aggregate amount 总款额;总额 4G>H  
aggregate assets and liabilities 总体资产与负债 e?ly H  
aggregate at constant price 按固定价格计算的总体数字 r7,t";?>  
aggregate demand 总需求 ^vO+(p  
aggregate gross position 总持仓量 nl,uuc*;  
aggregate limit 总限额 s)Cjc.Qs  
aggregate of salaries tax 合计薪俸税 QM#4uI55B  
aggregate performance 总体表现;总体业绩 K$_0 `>[  
aggregate supply 总体供应 aC.~&MxFC  
aggregate surplus 总盈余 6}Y#=}  
aggregate total 整体总额 O ,h;hQZ  
aggregate value 总值;合计价值 ?+a,m# Yx  
aggregated basis 合计基准 ^ tg<K  
aggregated net chargeable income 合计应课税入息实额 wInh~p  
aggregation 合并计算;合计;总和 %vhnl'  
aggregation of incomes of husband and wife 夫妇入息合并计算 Z//+Gw<'  
aggregation of property 财产的总和 sAD}#Zw$  
agio 差价;贴水 )i^<r;_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》 vv+z'(l  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment QR0Q{}wbqU  
《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》 w{@o^rs  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment %k?U9pj^  
《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》 YCM]VDx4u1  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment #c?j\Y9nz  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +sUFv)!4  
agreement for a settlement 授产协议 * 8_wYYH  
agreement for assignment 转让协议 bNNr]h8y-  
agreement for sale 售卖协议;买卖协议 4X |(5q?  
agreement for sale and purchase 买卖协议 os={PQRD  
agreement for the payment of interest 支付利息协议 g($DdKc|g  
agreement for the repayment of money 还款协议 CZI66pDy  
agreement of reinsurance 再保险协议 |NC*7/}  
Agricultural Bank of China 中国农业银行 :G2k5xD/E  
air passenger departure tax 飞机乘客离境税 ~`\?"s:  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 |pp*|v1t  
airport tax 机场税 ]4]6Qki  
alcohol duty 酒精税 %)I{%~u0  
alienation 让与;让渡;转让 h*$y[}hDuv  
alimony 生活费;赡养费 b8SHg^}  
All Ordinaries Index [AOI] 所有普通股指数 g^{@'}$  
all risks 全险;综合险 m(#LhlX  
All Sales Record for Stock Market 《股票市场成交报告》 ?fjuh}Q5h  
Allied Capital Resources Limited 新联财务有限公司 }h!f eP  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Midy"  
allocation letter 拨款信件 /}  WDU  
allocation of fund 分配款项;预留款项 EYEnN  
allocation of profit 利润分配;溢利分配 h+&OQ%e=8  
allocation warrant 拨款令 ,\n&I(  
allotment 分配;配股 DBD%6o>]K  
allotment notice 股份配售通知;配股通知 FZ,#0ZYJGP  
allotment of shares 股份分配 8UyMVY  
allowable 可获宽免;免税的 ?!cvf{a  
allowable business loss 可扣除的营业亏损 +M$Q =6/  
allowable expenses 可扣税的支出 ;n=.>s*XL'  
allowance 免税额;津贴;备抵;准备金 HxK80mJ  
allowance for debts 债项的免税额 E!l!OtFL  
allowance for depreciation by wear and tear 耗损折旧免税额 ^o1*a&~J@  
allowance for funeral expenses 殡殓费的免税额 `_RTw5{  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 b+6\JE^Mz  
allowance for repairs and outgoings 修葺及支出方面的免税额 A '5,LfTu  
allowance to debtor 给债务人的津贴 SO(NVJh  
alteration of capital 资本更改 _FVcx7l!u  
alternate trustee 候补受托人 v+`N*\J_  
amalgamation 合并 p@5`& Em,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vchm"p?9)  
ambit of charges 征税范围;收费范围 =&2 Lb  
amended valuation 经修订的估值 ^, _w$H  
American Commodities Exchange 美国商品交易所 Md2>3-  
American Express Bank Limited 美国运通银行 C:C}5<fk x  
American Stock Exchange 美国证券交易所 DB:+E|vSD  
amortization 摊销 E}p&2P+MR  
amount due from banks 存放银行同业的款项 ;1.,Sn+zO  
amount due from banks abroad 存放海外银行同业的款项 _Khc3Jo  
amount due from holding companies 控股公司欠款 87P>IO  
amount due from local banks 存放本港银行同业的款项 U\;6mK)M^J  
amount due to banks 银行同业的存款 )oPLl|=h  
amount due to banks abroad 海外银行同业的存款 ruzspS  
amount due to holding companies 控股公司存款 3? 7\ T#=  
amount due to local banks 本港银行同业的存款 M)N?qRD  
amount due to outport banks 外埠银行同业的存款 }\#Rot>Y  
amount for note issue 发行纸币的款额 x+x40!+\  
amount of bond 担保契据的款额 HO%wHiv1X  
amount of consideration 代价款额 ie\"$i.98H  
amount of contribution 供款数额 PCM-i{6/  
amount of indebtedness 负债款额 RyK\uv  
amount of principal of the loan 贷款本金额 R0vIbFwj  
amount of rates chargeable 应征差饷数额 5Z\#0":e  
amount of share capital 股本额 ws|;  `  
amount of sums assured 承保款额 .#Z%1U%P.  
amount of variation 变动幅度 #9xd[A : N  
amount of vote 拨款数额 Rh{zH~oZ  
amount payable 应付款额 7-T{a<g  
amount receivable 应收款额 Vle@4 ]M\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 sq[iY  
analysis 分析 x`mN U  
ancillary risk 附属风险 WKIoS"?-F  
annual account 周年帐目;周年帐目报表;年度决算;年结 tj4VWJK  
annual accounting date 年结日期 U($dx.`v#  
annual allowance 每年免税额;年积金;年度津贴;年津 {(wHPzq  
annual balance 年度余额 ac.Ms(D  
annual disposable income 每年可动用收入 @$c\d vO  
annual estimates 周年预算 ez^@NK  
annual fee 年费 _/!y)&4"  
annual general meeting 周年大会 ;@Z#b8aM}  
annual growth rate 年增率;每年增长率 (B_\TdQ  
annual long-term supplement 长期个案每年补助金 M8Z2Pg\0  
annual pensionable emolument 可供计算退休金的年薪 "WK{ >T  
annual report 年报 o=?C&f{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5HO9 +i  
annual return 周年报表;周年申报表;每年报税表格 QxOjOKAG  
Annual Return Rules 《周年报表规则》 rKf-+6Na  
annual review of consumer prices 每年消费物价回顾 yA(K=?sq  
annual roll-forward basis 逐年延展方式 g(J&m< I  
annual salary 年薪 ,@3$X=),E  
annual statement 年度报表;年度决算表 [tA;l+Q\&  
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 ,JN8f]a^"g  
annuitant 年金受益人 yi%-7[*]=  
annuity 年金 #w-xBM @  
annuity contract 年金合约 tAte)/0C  
annuity on human life 人寿年金 p)3U7"q  
antecedent debt 先前的债项 @u%_1  
ante-dated cheque 倒填日期支票 EC8b=B<DE  
anticipated expenditure 预期开支 S.q].a  
anticipated net profit 预期纯利 ct,l^|0Hu8  
anticipated revenue 预期收入 W.0L:3<"  
anti-inflation measure 反通货膨胀措施 Z%Zd2 v  
anti-inflationary stance 反通货膨胀立场 `Ru3L#@  
apparent deficit 表面赤字 ugx%_x6  
apparent financial solvency 表面偿债能力 fUQ6Z,9  
apparent partner 表面合伙人 ?Poq2  
application for personal assessment 个人入息课税申请书 yH*6@P4:0=  
application of fund 资金应用 Zrr5csE  
application to release as liquidator and to destruct the books of accounts and documents !M]\I&  
申请免除清盘人职务及毁灭帐簿与文件 .?e\I`Kk^'  
appointed actuary 委任精算师 ,NVsn  
appointed auditor 委任核数师;委任审计师 e `,ds~  
appointed trustee 委任的受托人 g[7#w,o  
appointer 委任人 Za8#$`zq  
apportioned pro rata 按比例分摊 G\Ro}5TO  
apportionment 分配;分摊 Bw64  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *9c!^ $V  
apportionment formula 分摊方程式 ?Cg>h  
apportionment of estate duty 遗产税的分摊 pL%r,Y_^\x  
appraisal 估价;评估 {=-\|(Bx  
appreciable growth 可观增长 tl'9IGlc  
appreciable impact 显着影响 IGFR4+  
appreciable increase 可观增长 Gkv{~?95  
appreciation 增值;升值 ~Oq +IA~9  
appreciation against other currencies 相对其他货币升值 X>. NFB  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 15o?{=b[  
appreciation tax 增值税 d[^~'V  
appropriation 拨款;拨用;拨付 1, ~SS  
appropriation account 拨款帐目 %ck]S!}6  
Appropriation Bill 拨款法案 2hQ>:  
appropriation-in-aid system 补助拨款办法 B0!"A  
approved assets 核准资产 mzc 4/<th  
approved basket stock 认可一篮子证券 `o?Ph&p}  
approved budget 核准预算 1=a>f "cyf  
approved charitable donation 认可慈善捐款 VZ](uFBY  
approved charitable institution 认可慈善机构 1`9xIm*9w  
approved currency 核准货币;认可货币 @%lBrM  
approved estimates 核准预算 zyg  }F  
approved estimates of expenditure 核准开支预算 e^Ky<*Y  
approved overseas insurer 核准海外保险人 z)=+ F]  
approved overseas trust company 核准海外信托公司 &o97u4xi  
approved pooled investment fund 核准汇集投资基金 ,qrQ"r9  
approved provident fund scheme 认可公积金计划 TkO[rAC  
approved provision 核准拨款 7ei|XfR  
approved redeemable share 核准可赎回股份 Mz;[+p  
approved regional stock 认可地区性证券 xOHgp=#D  
approved retirement scheme 认可退休金计划 ]$\|ktY!  
approved subordinated loan 核准附属贷款 j$Je6zq0x  
arbitrage 套戥;套汇;套利 4[-*~C|W5  
arbitrageur 套戥者;套汇者 p6XtTx  
arbitrary amount 临时款项 fb:j%1WF  
arrangement 措施;安排;协定 /q$,'^.A  
arrears 欠款 IMl!,(6;  
arrears of pay 欠付薪酬 ^~HQC*  
arrears of revenue 逾期未收税款;逾期未收的帐项 ?EK?b s  
articles of association 组织章程;组织细则;组织章程细则 ~ Yngkt  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 I1>N4R-j  
ascertainment of profit 确定利润 ^T,Gu-2>  
"Asia Clear" “亚洲结算系统” h"[+)q%L  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 dN}#2Bo =  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Uyr3dN%*r  
Asian Development Fund [ADF] 亚洲发展基金 fiN3xP]V  
Asian dollar bond 亚洲美元债券 p/ >`[I  
Asian dollar market 亚洲美元市场 $<|l E/_]  
Asian dollar rate 亚洲美元利率 ?cEskafb>  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3#45m+D  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 e=QK}gzX  
asked price 沽盘;喊价;索价;卖方报价 uH;-z_Wpn!  
assessable income 应评税入息 :BGA.  
assessable loss 应评税亏损 N#_GJSG_|  
assessable profit 应评税利润 T'aec]u  
assessable value 应评税值 |s)?cpb  
assessed profit 估定利润 *8tI*Pus  
assessed value 经评估价值 cFF*Z=L _  
assessment 评税;评定;估价;评税单 79yd&5#e?  
assessment number 评税编号;估价编号 5+jf/}t A  
assessment of additional tax 补加税评税 [ dE.[  
assessment of performance 业绩评估;实绩评价 @Ehn(}  
Assessor 评税主任 a`u S[r>  
asset price bubbles 资产价格泡沫 S$^ RbI  
asset-backed securities 具资产保证的证券 GzTq5uU&  
assets accretion 资产增值 X*7\lf2  
assets and liabilities 资产与负债 @AYo-gf  
assets betterment statement 资产递增表;资产改进表 =?(~aV  
assets lending 实物放款;有抵押贷款 Mf#83 <&K  
assets of the company passing on the death 死者去世时转移的公司资产 UYtuED  
assets pledged as security for liabilities 用作负债抵押的资产 o(Cey7  
assets portfolio 资产投资组合 02k4 N%  
assets price 资产价格 xlR2|4|8  
assets quality 资产质素 35x 0T/8  
assets realization 资产变现 hwDbs[:  
assets refinancing arrangement 资产再集资安排 X5*C+ I=2  
assets securitization 资产证券化 Y}DonF  
assets situated outside Hong Kong 在香港以外地方的资产 =0'q!}._!  
assets stripping 削减资产;拆卖资产 ] k8/#@19  
assets value 资产值 irZFV  
assignee 承让人 Wi}FY }f  
assignment 转让;转让书;转让契 9cv]y#  
assignment of interest 权益转让 TV}}dw  
assignment of letters patent and trade mark 专利证书及商标转让 h`}3h< 8  
assignment of property 物业转让;物业转让书 5')8r ';,  
assignment right 转让权 9ElCg"  
assignor 转让人 uGl| pJ\y=  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 @E53JKYhY  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 P~FUS%39"o  
associate member 附属会员 1Fi86  
associated body corporate 相联法人团体 qJ_1*!!91  
associated company 相联公司;联属公司 Sm2>'C  
associated corporation 相联法团 8Z2.`(3c[  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] l**;k+hw  
公认会计师公会〔英国〕 RP`2)/sMT  
Association of Futures Exchange Brokers 香港期货经纪协会 \M/6m^zS  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 $,hwU3RVxc  
association of underwriters 承保人组织 [ &qA\  
assumption of control 接管 l~Lb!;,dN  
assurance 担保;保险;转易;转易书 )2E%b+"  
assurance of interest 权益的转易 7a$ G@  
at 19XX price 按一九XX年价格计算 b( ^^m:(w  
at a discount 按赔价计算;按贴水价格计算;打折扣 swc@34ei\  
at a premium 按溢价计算;按升水价格计算  oAZh~~tp  
at call 通知付款;按通知 te4= S  
at constant market price 按固定市价计算 O8N[Jl  
at constant price 按固定价格计算 ehAu^^Q>  
at cost 按成本计算 HZ*0QgW\(5  
at current market price 按当时市价计算;按现时市价计算 vG2b:[W  
at current price 按当时价格计算;按现时价格计算 <39!G7ny  
at factor cost 按要素成本计算;按生产要素成本计算 =BZ?-mIU  
at money-of-the-day price 按付款当日价格计算 YO:&;K%  
at or better 按指定或较佳价位〔买卖指令〕 Yp4c'Zk  
at par 按面值计算;平价 *V;3~x!  
at sight 见票即付 gK3Mms]}m  
at the close 按收市盘 - n6jG}01b  
at the opening 按开市盘 ; W7Y2Md  
attestation 见证;见证条款 s-V SH  
at-the-money option 平价期权 fH8!YQG8$  
attorney 受权人;受托代表人 &VWlt2-R0h  
attornment 新拥有人承认书 Ld|V^9h1;  
attributable profit 可归属利润 ~L+]n0*  
attributable share value 可归属股份价值 cub <G!K  
Auckland Stock Exchange 奥克兰证券交易所 ^`qPs/b  
auction 拍卖 em]xtya  
auctioneer 拍卖商 &4$oudn  
audit 审计;核数 v&MU=Tcqi  
Audit Commission 审计署 G(1 K9{i$  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] c~dM`2J,  
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〕 tO.$+4a  
audit review 帐目审查 emA!Ew(g  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 (5uJZ!m  
audited account 审计帐目;经审计的帐目 $X+u={]  
audited annual account 经审计的周年帐目 u:` y]  
audited balance sheet 经审计的资产负债表 =<<3Pkv7@  
auditor 核数师;核数主任;审计师 e"+dTq8W  
auditor's certificate 核数师证明书;审计师证明书 |[cdri^?D  
auditor's report 核数师报告;审计师报告 I&1!v8  
Aussie bond 澳元债券 twk&-:'  
austerity budget 紧缩预算 H*W):j}8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 %>XN%t'6aT  
Australia All Ordinaries Index 澳洲所有普通股票指数 xNN@1P[*  
Australian Dollar [AUD] 澳元 ]i8c\UV\  
Australian Options Market 澳大利亚期权市场 uf@U:V  
Australian Securities Commission 澳洲证券事务监察委员会 wy4q[$.4v  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |j_`z@7(  
Australian Stock Exchange 澳大利亚证券交易所 \-. Tg!Q6  
Austrian Schilling [ATS] 奥地利先令 LBX%HGH  
authentication 认证;鉴证 KC&`x |  
authority to purchase 委托购买证;委购书 +|C[-W7Sw  
authorization 认可;核准;授权;授权书 :J(sXKr[C  
authorization by direction 指示授权 @PcCiGZ  
authorization by instruction 指令授权 nJVp.*S  
authorization by warrant 令状授权 FUaNiAr[  
authorization of unit trust 单位信托的认可 R.7#zhC`4  
authorized agent 指定代理人 4-:7.I(hq  
authorized capital 法定资本 TvrwVL)  
authorized clerk 出市员 ` X+j2TmS  
authorized dealer 认可交易商 A'"-m)1P  
authorized financial institution 认可财务机构 L=7rDW)aa  
authorized fund 认可基金 9)yG.9d1  
authorized fund house 获授权的基金公司;认可基金公司 Ob(leL>ow  
authorized institution 认可机构 bx(w :]2  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 M@^U 0 ?  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 V8'`nuC+  
authorized insurer 获授权保险人;获认可承保人 U4wpjHg  
authorized investment 特准投资项目 xtJAMo>g  
authorized person 获授权人 _IYY08&(r  
authorized representative 获授权代表 t>U!Zal"  
authorized share capital 法定股本 gEKO128  
automated quotation system 自动报价系统 qB JRS'6'9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] XU#,Bu{  
自动交易系统〔香港期货交易所有限公司〕 /Antb6E  
automatic adjustment mechanism 自动调整机制 .k]#XoE  
automatic adjustment system 自动调整系统 z/vDgH!s  
Automatic Clearing House 自动票据交换所 org*z!;.   
automatic exchange rates accumulation system 自动化汇率累集系统 XZ:1!;  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 cTj~lO6  
automatic teller machine [ATM] 自动柜员机 8t9aHla  
autopay 自动转帐 g[!Cj,  
available assets 可用资产 2xmT#m  
available fiscal reserve 现存财政储备 <PD|_nZT  
available profit 可用利润 HtzMDGV<  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 qWB%),`j>  
average 平均;平均数;海损 q 22/_nSC  
average basic salary 平均基本薪金 %}F"*.  
average consumer expenditure 平均消费开支;一般消费开支 zPQ$\$7xB  
average cost 平均成本 P{lh)m>  
average cost of land production 增辟土地平均成本 4!2SS  
average daily turnover 平均每日成交额 *o|p)lH  
average daily wage rate 平均每日工资率 +{xG<Wkltz  
average expenditure pattern 平均开支模式 2k3 z'RLG  
average growth rate 平均增长率 FR'b`Xv:  
average net fixed assets 固定资产平均净值 _5h0@^m7y  
average of relatives 相对价格平均数 p#M!S2&z  
average price 平均价格 3o7xN=N  
average propensity to consume 平均消费倾向;一般消费倾向 B&nw#saz.  
average propensity to save 平均储蓄倾向;一般储蓄倾向 v@,XinB[  
average rate 平均率 :bw6k  
average revenue 平均收入;平均收益 3"B+xbe=  
average stock 平均库存;平均存货 ' C6:e?R  
average yearly rent 平均年租 Y~GUR&ww0n  
avoidance of double taxation 避免双重课税 w)<4>(D  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
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