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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: Yy4? |wVl  
A share A股;甲类股份 ?(cbZ#( o  
abatement of tax 减税;减扣免税额 DQ{Yr>J  
ABN AMRO Bank N.V. 荷兰银行 >f [Lb|t  
above-the-line expenditure 线上项目支出;经常预算支出 6#/Riu%  
above-the-line receipt 线上项目收入;经常预算收入 L}bS"=B[&W  
ABSA Asia Limited 南非联合亚洲有限公司 ,= ;d<O8  
absolute change 绝对数值变更 AwhXCq|k  
absolute expenditure 实际开支 {xm^DT  
absolute guideline figure 绝对准则数字 z@lUaMm:F  
absolute interest 绝对权益 DK/xHIv8-  
absolute order of discharge 绝对破产解除令 +H[G D!  
absolute profit margin 绝对利润幅度 s2*^ PG  
absolute value 实值;绝对值 &ACM:&Ob  
absolutely vested interest 绝对既得权益 oC]|ARgQk|  
absorbed cost 已吸收成本;已分摊成本 GW_@hYIqD  
absorption 吸收;分摊;合并 :V>M{vd  
absorption rate 吸收率;摊配率;分摊率 P"`OuN  
ACB Finance Limited 亚洲商业财务有限公司 T@[(FVA N  
acceptable form of reciprocity 合理的互惠条件 MPINxS  
acceptable rate 适当利率;适当汇率 \($EYhx  
acceptance agreement 承兑协议 {L[n\h.4.  
acceptance for honour 参加承兑 C.r9)#G  
acceptor 承兑人;接受人;受票人 A$K>:Tt>  
acceptor for honour 参加承兑人 i-(^t1c  
accident insurance 意外保险 "o +" Jd  
Accident Insurance Association of Hong Kong 香港意外保险公会 CU3[{a  
accident insurance scheme 意外保险计划 }MKm>N  
accident year basis 意外年度基准 DP=4<ES%+  
accommodation 通融;贷款 hadGF%> O6  
accommodation bill 通融票据;空头票据 FF:Y7wXW  
accommodation party 汇票代发人 ZyBNo]  
account balance 帐户余额;帐户结余 8y!d^EQ  
account book 帐簿 1LTl=tS#  
account collected in advance 预收款项 X G fLi  
account current book 往来帐簿 nwlo,[  
account of after-acquired property 事后取得的财产报告 Y[=Gv6Fr  
account of defaulter 拖欠帐目 S/j~1q_|G  
account payable 应付帐款 Jsi [,|G  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 uf;^yQi  
account receivable 应收帐款 7xAzd# c?=  
account receivable report 应收帐款报表 "Jw6.q+  
account statement 结单;帐单;会计财务报表 6,j6,Q(67  
account title 帐户名称;会计科目 $O*rxQ}  
accountant's report 会计师报告 wv>uT{g#  
Accountant's Report Rules 会计师报告规则 ;H5H7ezV  
accounting and auditing procedure 会计与审计程序;会计与核数程序 73?ZB+\)0A  
Accounting Arrangements 《会计安排》 }-H<wQ&x  
accounting basis 会计基础 e[fzy0  
accounting by Official Receiver 破产管理署署长呈交的帐目 j_PICv*6  
Accounting Circular 《会计通告》 SRq0y,d  
accounting class 会计类别 4e d+'-"m  
accounting date 记帐日期;会计结算日期 %C*oy$.  
accounting for money 款项核算 PJu)%al  
Accounting Officer 会计主任 j[ !'l,I  
accounting period 会计报告期;会计期 kN9pl^2  
accounting policy 会计政策;会计方针 K8y/U(@|D  
accounting practice 会计惯例 t.m65  
accounting principle 会计准则 hETTD%  
accounting record 会计记录 k~WX6rEJ  
accounting report 会计报告 AY['!&T  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 "(/ 1]EH`  
Accounting Society of China 中国会计学会 7_ g}t!b`  
accounting statement 会计报表 p:u?a,p  
accounting system 会计制度;会计系统 (q+U5Ls6  
accounting transaction 会计事项;帐务交易 %of#VSk  
accounting treatment 会计处理 O@ jW&-;  
accounting year 会计年度 BBy"qkTe  
accretion 增值;添加 ,o-BJ 069  
accrual 应计项目;应累算数目 H"W%+{AR  
accrual basis 应计制;权责发生制 $FEG0&  
accrual basis accounting 应计制会计;权责发生制会计 U@v=q9'W  
accrue 应累算;应计 y?W8FL  
accrued benefit 应累算利益 d_BO&k<+I  
accrued charges 应计费用 rt] @Z`w  
accrued cumulative preference share dividend 应累算的累积优先股股息 [nBlHI;&  
accrued expenses 应累算费用 mT\!LpX  
accrued interest payable 应付利息;应计未付利息 V2kNJwwk  
accrued interest receivable 应收利息;应计未收利息 E<;C@B  
accrued right 累算权益  gc@,lNmi  
accruing profit 应累算的利润 jj8AV lN  
accumulated fiscal reserve 累积财政储备 C.dN)?O  
accumulated profit 累积利润;滚存溢利 P`wp`HI  
accumulated reserve 累积储备 kBd #=J  
accumulation of surplus income 累积收益盈余 T!eb=oy  
acquired assets 既得资产 Jq)!)={  
acquisition 收购;购置;取得 ;Dg8>  
acquisition cost 购置成本 ETe,RY  
acquisition expenses 购置费用 5DKR1z:  
acquisition of 100% interest 收购全部股权 s  bV6}  
acquisition of control 取得控制权 v/6QE;BY&Q  
acquisition of fixed assets 购置固定资产 7>`QX%  
acquisition of shell “买壳” "YD<pRVB  
acquisition price 收购价 :%qJAjR&  
act of God 天灾 1lu _<?O  
acting partner 执事合伙人 -?n|kSHX  
active market 买卖活跃的市场;交投畅旺的市场;旺市 V}ZF\SG(K  
active partner 积极参与的合伙人 DWDL|4 og  
active trading 交投活跃 Q}ho Y  
actual circulation 实际流通 }~$zdgMT  
actual cost 实际成本 l=%v  
actual expenditure 实际开支;实际支出 pulE6T7 x  
actual income 实际入息;实际收入;实际收益 CZg$I&x  
actual market 现货市场 h0`@yo  
actual price 现货价;实际价格 uZ*;%y nQ  
actual profit 实际利润 niY9`8  
actual quotation 实盘;实际价位;实际报价 ='<0z?Af  
actual year basis 按实际年度计算 rWI6L3,i+  
actuals 实货 L}CjC>R!  
actuarial investigation 精算调查 cMxTv4|wui  
actuarial principle 精算原则 knZee!FA7  
actuarial report 精算师报告 g&;:[&% T]  
Actuarial Society of Hong Kong 香港精算学会 "Q]`~u':  
actuarial valuation 精算师估值 T:S+P t~  
actuary 精算师  g!5`R`7  
ad referendum agreement 暂定协议;有待覆核的协定 x]6OE]]8L  
ad valorem duty 从价税;按值征税 Zuod1;qIh  
ad valorem duty system 从价税制 aB~?Y+m  
ad valorem fee 从价费 ;,n{6`  
ad valorem tariff 从价关税 j.X3SQb4G  
additional allowance 额外免税额 1QXv}36#3n  
additional amount for unexpired risk 未过期风险的额外款额 W>0 36  
additional assessable profit 补加应评税利润 ::N'tcZ^2  
additional assessment 补加评税 SUxz &xH  
additional commitment 额外承担 " cx\P,<  
additional commitment vote 额外承担拨款 <<K GS  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~7T]l1]W%  
additional dependent parent allowance 供养父母额外免税额 hkeOe  
additional provision 额外拨款 K"-.K]O8E%  
additional stamp duty 附加印花税 !Z2?dhS  
additional tax 补加税罚款;补加税款 ?"[b408-  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 P#bZtWx'<N  
adjudged bankrupt 被裁定破产 Jw?J(ig^  
adjudicated bankrupt 裁定破产人 85YE6^y  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 UOy9N  
adjudication of bankruptcy 裁定破产;宣告破产 '+^HeM^;  
adjudication of insolvency 裁定无力偿还债务 <7cm[  
adjusted actual 经调整的实数;调整后的实数 _] veTAV  
adjusted current assets 经调整的流动资产;调整后的流动资产  U=MFNp+  
adjusted figure 经调整的数字;调整后的数额 N=lFf+  
adjusted liabilities 经调整的负债;调整后的负债 Hzh?w!Ow  
adjusted loss 经调整的亏损;调整后的亏损 }-9  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 smW 7zGE  
adjusted profit 经调整的利润;调整后的利润 V9f$zjpw  
adjusted surplus 经调整的盈余额;调整后的盈余额 eS9uKb5n(  
adjusted value 经调整的价值;调整后的价值 u{maE ,  
adjustment 调整;修订;理算〔保险〕 EE5I~k 5  
adjustment centre 调剂中心 [f,; +Ze  
adjustment lag 调整过程的时间差距;调整时差 8R}CvzI  
adjustment mechanism 调整机制 NL%5'8F>,  
adjustment of loss 亏损调整 FP=%e]vJ  
adjustment process 调整过程;调整程序 sA=WU(4^  
adjustment range 调整幅度 =b2/g [  
administered exchange rate 受管制汇率 #Q}`kFB`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 4% )I[-sH  
administration expenses 行政费用 )J#7:s]eo  
administration fee 手续费;行政费 0L1NZY^!  
administration in bankruptcy 破产管理  2bwf(  
administration order 遗产管理令 'Y{fah  
administrator 管理人;遗产管理人 <z+5+h|^  
administrator of the estate 遗产管理人 @DG$  
admission of debt 债项承认书 nn!W-Bsqjh  
admission of proof 接纳债权证明 Lgl%fO/<t  
advance 放贷款项;垫付款项;预支款项;预付款项 .XQ_,  
advance account 暂支帐目;预付款帐户 xG i,\K\:  
advance compensation 预付补偿金 jC7`_;>=  
advance from shareholder 股东垫款 ["VUSa  
advance pending reimbursement 预支以待日后付还 o8c4h<,  
advanced economy 先进经济体系 daS l.:1  
advancement 预付;预付财产 J P'|v"  
advances warrant 垫款令 ;L(2Ffk8  
advancing 贷出 ousvsP%'  
adverse balance 逆差 n 5h4]u  
adverse exchange 逆汇 Lq.aM.&;#  
advertisement addressed to shareholders 在报章刊登的致股东通告 IF-g %  
advice for collection 托收通知书 FY h+G-Y#  
advice of drawing 提款通知书;汇票通知书 ^\:"o  
advice of payment 付款通知 JG-\~'9  
Advisory Committee [Securities and Futures Commission] N9 yL(2  
谘询委员会〔证券及期货事务监察委员会〕 gOaL4tu  
Advisory Committee on Diversification 经济多元化谘询委员会 H;5FsKIF  
affidavit 誓章;遗产申报誓章 bC{1LY0  
affidavit of no receipt 述明无收款的誓章 2;N)>[3*J  
affiliate 联号;联营公司;附属公司 K1]m:Y<  
affiliated company 附属公司;联号;联营公司 HC4qP9Gs  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 i|A0G%m]$  
affordability 负担能力 R+Q..9 P  
African Development Bank [AfDB] 非洲开发银行 ]/>(C76  
after-acquired property 事后取得的财产 H0tj Bnu   
after-hours dealing 市后交易 ~kM# lh7At  
after-tax profit 税后盈利;税后利润;税后溢利 J_) .Hd  
agency agreement 代理协议 * 0M[lR0t  
agency expenses 代理机构的开支 dNd(57  
agency fee 代理费 ;s m )f  
Agency Law 《代理法》 J eCKnt=  
agent 代理人;承销人 .=rS,Tpo  
agent of company 公司代理人 YmXh_bk  
agent's fee 代理人费;经纪费 'o41)p  
aggregate 总计;总数;总体数字 P:,@2el  
aggregate amount 总款额;总额 }cUq1r-bW  
aggregate assets and liabilities 总体资产与负债 p2Yc:9r9+A  
aggregate at constant price 按固定价格计算的总体数字 kOi@QLdN  
aggregate demand 总需求 >S\D+1PV  
aggregate gross position 总持仓量 }U-h^x'  
aggregate limit 总限额 >6xZF'4  
aggregate of salaries tax 合计薪俸税 "SGq$3D  
aggregate performance 总体表现;总体业绩 yr=$a3web;  
aggregate supply 总体供应 $mf Z{  
aggregate surplus 总盈余 $2lrP]`>j.  
aggregate total 整体总额 )nncCU W  
aggregate value 总值;合计价值 d~#>.$Uu  
aggregated basis 合计基准 :Y/>] tS4  
aggregated net chargeable income 合计应课税入息实额 X; [$yW9hE  
aggregation 合并计算;合计;总和 'vbrzI5m  
aggregation of incomes of husband and wife 夫妇入息合并计算 ,T:Uk*Bj  
aggregation of property 财产的总和 @K{1O|V  
agio 差价;贴水 -.XICKz  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 J@$h'YUF  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment -qv*%O@  
《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》 \v|nRn,`-  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 2/[J<c\G  
《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》 =gSa?pd  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment :xqhPr]e  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 M.b1=Y  
agreement for a settlement 授产协议 :2+,?#W  
agreement for assignment 转让协议 s#phs `v  
agreement for sale 售卖协议;买卖协议 %ae|4u#b  
agreement for sale and purchase 买卖协议 S}QvG&c  
agreement for the payment of interest 支付利息协议 cOz8YVR-  
agreement for the repayment of money 还款协议 (6b*JQ^^  
agreement of reinsurance 再保险协议 OFcL h  
Agricultural Bank of China 中国农业银行 k&TZ   
air passenger departure tax 飞机乘客离境税 <]{$XcNm  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 R<* c   
airport tax 机场税 g" c|%3  
alcohol duty 酒精税  3W& f^*  
alienation 让与;让渡;转让 d2cslD d  
alimony 生活费;赡养费 DcjF $E  
All Ordinaries Index [AOI] 所有普通股指数 ^t p6G  
all risks 全险;综合险 BC*)@=7fx  
All Sales Record for Stock Market 《股票市场成交报告》 `;X~$uS  
Allied Capital Resources Limited 新联财务有限公司 I[P43>F3  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Ii*tux!S  
allocation letter 拨款信件 hh%f mc  
allocation of fund 分配款项;预留款项 pK_n}QW  
allocation of profit 利润分配;溢利分配 r .&<~x  
allocation warrant 拨款令 q oA?  
allotment 分配;配股 _f^JXd,7v  
allotment notice 股份配售通知;配股通知 NoSq:e  
allotment of shares 股份分配 | DB7o+4  
allowable 可获宽免;免税的 i!AFXVX  
allowable business loss 可扣除的营业亏损 */8b)I}yY  
allowable expenses 可扣税的支出 OD;-0Bj  
allowance 免税额;津贴;备抵;准备金 WR5@S&fU`  
allowance for debts 债项的免税额 `1O<UJX  
allowance for depreciation by wear and tear 耗损折旧免税额 [Un~]E.'J  
allowance for funeral expenses 殡殓费的免税额 [SJ-]P|^l  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 =I(F(AE  
allowance for repairs and outgoings 修葺及支出方面的免税额 9YMD[H\}V  
allowance to debtor 给债务人的津贴 bQTkW<7gh  
alteration of capital 资本更改 nu=yE$BN{  
alternate trustee 候补受托人 Nj p?/r  
amalgamation 合并  Rix|LKk{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2b&&3u8  
ambit of charges 征税范围;收费范围 .zm/GtOV@  
amended valuation 经修订的估值 M/Twtq-`H  
American Commodities Exchange 美国商品交易所 D]P_tJI  
American Express Bank Limited 美国运通银行 j@ehcK9|  
American Stock Exchange 美国证券交易所 #L3heb&9  
amortization 摊销 >^fpQG  
amount due from banks 存放银行同业的款项 cPx] :sC  
amount due from banks abroad 存放海外银行同业的款项 )(4.7>  
amount due from holding companies 控股公司欠款 W UN|,P`b  
amount due from local banks 存放本港银行同业的款项 zw2qv'  
amount due to banks 银行同业的存款 CC,f*I  
amount due to banks abroad 海外银行同业的存款 b$*1!a  
amount due to holding companies 控股公司存款 L\GjG&Y5  
amount due to local banks 本港银行同业的存款 xJNV^u  
amount due to outport banks 外埠银行同业的存款 ^9jrI  
amount for note issue 发行纸币的款额 6=aXz2.f  
amount of bond 担保契据的款额 h?D>Dfeg%  
amount of consideration 代价款额 5LYzX+a)  
amount of contribution 供款数额 U8||)  +  
amount of indebtedness 负债款额 y;$ !J  
amount of principal of the loan 贷款本金额 be->ofUYgs  
amount of rates chargeable 应征差饷数额 $FJf8u`  
amount of share capital 股本额  << XWL:  
amount of sums assured 承保款额 '{-7%>`bn  
amount of variation 变动幅度 ;A\SbLM  
amount of vote 拨款数额 Y8s.Q  
amount payable 应付款额 .)Wqo7/Gx  
amount receivable 应收款额 .%x1%TN  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0]~'}  
analysis 分析 3hD\6,@  
ancillary risk 附属风险 9w"kxAN  
annual account 周年帐目;周年帐目报表;年度决算;年结 Cih~cwE  
annual accounting date 年结日期 ge[hAI2I  
annual allowance 每年免税额;年积金;年度津贴;年津 wf,B/[,d  
annual balance 年度余额 T F[8r[93  
annual disposable income 每年可动用收入 R=co2 5  
annual estimates 周年预算 ua8Burl7  
annual fee 年费 }%}yOLo:  
annual general meeting 周年大会 @OB7TI_/   
annual growth rate 年增率;每年增长率 #X`qkW.T<  
annual long-term supplement 长期个案每年补助金 p7Xe[94d^  
annual pensionable emolument 可供计算退休金的年薪 |Nf90.dL  
annual report 年报 XwlF[3VbiX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 UG,<\k&  
annual return 周年报表;周年申报表;每年报税表格 zHg1K,t:  
Annual Return Rules 《周年报表规则》 kc:>[{9  
annual review of consumer prices 每年消费物价回顾 Vx#n0z  
annual roll-forward basis 逐年延展方式 !5VT[w 1  
annual salary 年薪 6!|/(~  
annual statement 年度报表;年度决算表 oNFvRb2Rd  
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 Ia%S=xU{=  
annuitant 年金受益人 p* Q *}V  
annuity 年金 K1oSoD8c  
annuity contract 年金合约 7lH.>n  
annuity on human life 人寿年金 u|Tg*B  
antecedent debt 先前的债项 ZR*Dl.GWY  
ante-dated cheque 倒填日期支票 j96\({;k  
anticipated expenditure 预期开支 ,?KN;~t#vz  
anticipated net profit 预期纯利 +>BD^[^^  
anticipated revenue 预期收入 6qF9+r&e ?  
anti-inflation measure 反通货膨胀措施 '<!T'l:R:/  
anti-inflationary stance 反通货膨胀立场 <?E~Qc t  
apparent deficit 表面赤字 Oe_*(q&  
apparent financial solvency 表面偿债能力 R\MFh!6sn  
apparent partner 表面合伙人 H3Zs m)+:  
application for personal assessment 个人入息课税申请书 2l.qINyz  
application of fund 资金应用 IPa)+ ZQ  
application to release as liquidator and to destruct the books of accounts and documents ;%YAiW8{Xk  
申请免除清盘人职务及毁灭帐簿与文件 y7@q]~%  
appointed actuary 委任精算师 Js0hlWu  
appointed auditor 委任核数师;委任审计师 H]<@\g*l@P  
appointed trustee 委任的受托人 <ZXK}5SZ#  
appointer 委任人 nN*:"F/^  
apportioned pro rata 按比例分摊 XnNU-UCX  
apportionment 分配;分摊 }}q_QD_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Xt$o$V  
apportionment formula 分摊方程式 k%TjRf{p  
apportionment of estate duty 遗产税的分摊 ^- H  
appraisal 估价;评估 YacLYo#  
appreciable growth 可观增长 1b LY1  
appreciable impact 显着影响 U:+wt}-T"  
appreciable increase 可观增长 Y$K[@_dv=  
appreciation 增值;升值 ~^ ^|]s3  
appreciation against other currencies 相对其他货币升值 Pu`;B  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c-" .VF  
appreciation tax 增值税 # M18&ld,r  
appropriation 拨款;拨用;拨付 h3BDHz,  
appropriation account 拨款帐目 qP4vH]  
Appropriation Bill 拨款法案 cP,bob]  
appropriation-in-aid system 补助拨款办法 <"HbX  
approved assets 核准资产 Sf"]enwB  
approved basket stock 认可一篮子证券 UtzM+7r@  
approved budget 核准预算 Z%9_vpWc  
approved charitable donation 认可慈善捐款 t` f.HJe  
approved charitable institution 认可慈善机构 Re]7G.y  
approved currency 核准货币;认可货币 y=q iGi[Nc  
approved estimates 核准预算 Cj3C%W  
approved estimates of expenditure 核准开支预算 >sl#2,br  
approved overseas insurer 核准海外保险人 .{ -C*  
approved overseas trust company 核准海外信托公司 N^@aO&+A  
approved pooled investment fund 核准汇集投资基金 j3_vh<U\  
approved provident fund scheme 认可公积金计划 /{sFrEMP\  
approved provision 核准拨款 WcZck{ehd  
approved redeemable share 核准可赎回股份 o>?#$~XNv  
approved regional stock 认可地区性证券 k=``Avp?  
approved retirement scheme 认可退休金计划 Z+M* z;  
approved subordinated loan 核准附属贷款 {<#~Ya-  
arbitrage 套戥;套汇;套利 $^Z ugD  
arbitrageur 套戥者;套汇者 oJln"-M1nx  
arbitrary amount 临时款项 >j}.~$6dj_  
arrangement 措施;安排;协定 m6iQB\ \  
arrears 欠款 =ec"G2$?"  
arrears of pay 欠付薪酬 |x/00XhS  
arrears of revenue 逾期未收税款;逾期未收的帐项 6ntduXeNVh  
articles of association 组织章程;组织细则;组织章程细则 ]zUvs6ksLG  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 TBr@F|RXiO  
ascertainment of profit 确定利润 d"~-D;  
"Asia Clear" “亚洲结算系统” {~a+dEz  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 4O1[D? )`x  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 E(/M?>t-  
Asian Development Fund [ADF] 亚洲发展基金 @q<F_'7is  
Asian dollar bond 亚洲美元债券 m |%ly  
Asian dollar market 亚洲美元市场 l/:23\  
Asian dollar rate 亚洲美元利率 rJws#^ ]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ? ht;ZP  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 P(Wr[lH\y  
asked price 沽盘;喊价;索价;卖方报价 x2@W,?oPm  
assessable income 应评税入息 QsC6\Gt#  
assessable loss 应评税亏损 _X"G(  
assessable profit 应评税利润 Y2 QX9RN  
assessable value 应评税值 S{7 R6,B5  
assessed profit 估定利润 , I^:xw_  
assessed value 经评估价值 #a|.cm>6  
assessment 评税;评定;估价;评税单 '~;vp  
assessment number 评税编号;估价编号 ]s<}'&  
assessment of additional tax 补加税评税 na-mh E,H  
assessment of performance 业绩评估;实绩评价 p6|RV(?8  
Assessor 评税主任 p8_ CY[U  
asset price bubbles 资产价格泡沫 y~-dQ7r  
asset-backed securities 具资产保证的证券 9n!IdqKN  
assets accretion 资产增值 C[IY9s:Pf  
assets and liabilities 资产与负债 SQ0t28N3h  
assets betterment statement 资产递增表;资产改进表 #dEMjD  
assets lending 实物放款;有抵押贷款 t IO 'ky  
assets of the company passing on the death 死者去世时转移的公司资产 } Rs@  
assets pledged as security for liabilities 用作负债抵押的资产 ]O1}q!s   
assets portfolio 资产投资组合 R(dOQ. ;  
assets price 资产价格 \ N;%  
assets quality 资产质素 rQM$lJ[x  
assets realization 资产变现 o{I]c#W  
assets refinancing arrangement 资产再集资安排 HI%#S&d  
assets securitization 资产证券化 9}*<8%PSt,  
assets situated outside Hong Kong 在香港以外地方的资产 ie9,ye"  
assets stripping 削减资产;拆卖资产 *C"-$WU3o  
assets value 资产值 wr{ [4$O  
assignee 承让人 K! e51P  
assignment 转让;转让书;转让契 Ubf@"B  
assignment of interest 权益转让 N&K`bmtD  
assignment of letters patent and trade mark 专利证书及商标转让 w$%1j+%&  
assignment of property 物业转让;物业转让书 <WCTJ!Z  
assignment right 转让权 M,(UCyT  
assignor 转让人 V<W$ h`  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 nr>Os@\BU  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @?YO_</  
associate member 附属会员 u>-pg u  
associated body corporate 相联法人团体 f\]splL  
associated company 相联公司;联属公司 6&KvT2?tA`  
associated corporation 相联法团 j]5mzz~  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] R[T94U  
公认会计师公会〔英国〕 d&ap u{  
Association of Futures Exchange Brokers 香港期货经纪协会 J rgpDZ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Z(0sMOaX  
association of underwriters 承保人组织 T=D|jt  
assumption of control 接管 ^j>w<ljzz  
assurance 担保;保险;转易;转易书 uE%$<o*#  
assurance of interest 权益的转易 5*P+c(=  
at 19XX price 按一九XX年价格计算 O\&[|sGY{  
at a discount 按赔价计算;按贴水价格计算;打折扣 IwJ4K+  
at a premium 按溢价计算;按升水价格计算 %UnL,V9)  
at call 通知付款;按通知 B?pNF+?'z  
at constant market price 按固定市价计算 >jH%n(TcC  
at constant price 按固定价格计算 UD}#c:I  
at cost 按成本计算 f tE2@}  
at current market price 按当时市价计算;按现时市价计算 w0(1o_F7.  
at current price 按当时价格计算;按现时价格计算 ;eQOBGX9  
at factor cost 按要素成本计算;按生产要素成本计算 (m%A>e B  
at money-of-the-day price 按付款当日价格计算 0<'Q;'2* L  
at or better 按指定或较佳价位〔买卖指令〕 P<s 0f:".  
at par 按面值计算;平价 zvAUF8'_  
at sight 见票即付 SG@-b(  
at the close 按收市盘 2T >K!jS  
at the opening 按开市盘 hiBZZ+^[  
attestation 见证;见证条款 Li8$Rb~q  
at-the-money option 平价期权 &K@ RTgb  
attorney 受权人;受托代表人 mNDz|Ln  
attornment 新拥有人承认书 Ap)[;_9BD  
attributable profit 可归属利润 f9FEH7S68  
attributable share value 可归属股份价值 Fh0cOp(  
Auckland Stock Exchange 奥克兰证券交易所 U\~9YX8  
auction 拍卖 4_&+]S  
auctioneer 拍卖商 oTLA&dy@  
audit 审计;核数 .m/$ku{/J  
Audit Commission 审计署 `j)S7KN  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] L$rMfe S  
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〕 ]R?{9H|jwE  
audit review 帐目审查 glo Y@k~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 bjCO@t  
audited account 审计帐目;经审计的帐目 >A_:q yGk  
audited annual account 经审计的周年帐目 1 |T{RY5  
audited balance sheet 经审计的资产负债表 9qcA+gz:|  
auditor 核数师;核数主任;审计师 gR\-%<42  
auditor's certificate 核数师证明书;审计师证明书 nEgDwJ<wl  
auditor's report 核数师报告;审计师报告 %TUvH>;0  
Aussie bond 澳元债券 M|DVFC  
austerity budget 紧缩预算 #|R#/Yc@Bv  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 kACgP!~/1  
Australia All Ordinaries Index 澳洲所有普通股票指数 sjIUW$  
Australian Dollar [AUD] 澳元 .,+TpP kc  
Australian Options Market 澳大利亚期权市场 %!X9>i>  
Australian Securities Commission 澳洲证券事务监察委员会 [3|&!:4g6  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 rO3.%B}  
Australian Stock Exchange 澳大利亚证券交易所 |0N6]%r  
Austrian Schilling [ATS] 奥地利先令 CaE1h9  
authentication 认证;鉴证 RJhafUJ zH  
authority to purchase 委托购买证;委购书 OPe3p {]  
authorization 认可;核准;授权;授权书 )oAxt70  
authorization by direction 指示授权 lNRGlTD%  
authorization by instruction 指令授权 2*)2c[/0F  
authorization by warrant 令状授权 -'%>Fon  
authorization of unit trust 单位信托的认可 )F,IPAA#  
authorized agent 指定代理人 jRGslak;  
authorized capital 法定资本 hI>vz"J  
authorized clerk 出市员 ~H4wsa39  
authorized dealer 认可交易商 $s.:H4:I  
authorized financial institution 认可财务机构 j0`)mR}  
authorized fund 认可基金 ms%RNxU4:  
authorized fund house 获授权的基金公司;认可基金公司 W{W8\  
authorized institution 认可机构 !!:mjq<0  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 19j"Zxdg Y  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 w]O [{3"  
authorized insurer 获授权保险人;获认可承保人 1Xn:B_pP  
authorized investment 特准投资项目 ` G- V %  
authorized person 获授权人 >h3m/aeNC  
authorized representative 获授权代表 BL[N  
authorized share capital 法定股本 CFTw=b@  
automated quotation system 自动报价系统 :tf'Gw6v  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ?[VL 2dP0  
自动交易系统〔香港期货交易所有限公司〕 #UesXv  
automatic adjustment mechanism 自动调整机制 &m=73 RN  
automatic adjustment system 自动调整系统 j[Q9_0R~lR  
Automatic Clearing House 自动票据交换所 `~k`m{4.a  
automatic exchange rates accumulation system 自动化汇率累集系统 X 7R&>Pf  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 z)Gd3C  
automatic teller machine [ATM] 自动柜员机 DmtCEKa  
autopay 自动转帐 SE<?l  
available assets 可用资产 wG@f~$   
available fiscal reserve 现存财政储备 N> jQe  
available profit 可用利润 C116 c"  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 j@u]( nf  
average 平均;平均数;海损 VS jt|F)t  
average basic salary 平均基本薪金 (|9t+KP  
average consumer expenditure 平均消费开支;一般消费开支 G$mAyK:  
average cost 平均成本 9_-6Lwj6t  
average cost of land production 增辟土地平均成本 8yDe{  
average daily turnover 平均每日成交额 Rl{e<>O\^  
average daily wage rate 平均每日工资率 nghpWODq  
average expenditure pattern 平均开支模式 v2l*n  
average growth rate 平均增长率 cw3j&k  
average net fixed assets 固定资产平均净值 E< Y!BT[X  
average of relatives 相对价格平均数 q>rDxmP<  
average price 平均价格 W+Q^u7K  
average propensity to consume 平均消费倾向;一般消费倾向 SxI-pH'  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Ms 3Sri  
average rate 平均率 u*=8s5Q[  
average revenue 平均收入;平均收益 572{DC&T  
average stock 平均库存;平均存货 [nASMKK0  
average yearly rent 平均年租 'W*:9wah  
avoidance of double taxation 避免双重课税 %WF]mF 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 |=js!R|  
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