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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: *~VxC{  
A share A股;甲类股份 4FMF|U  
abatement of tax 减税;减扣免税额 ]$iN#d|ZU  
ABN AMRO Bank N.V. 荷兰银行 Tupiq  
above-the-line expenditure 线上项目支出;经常预算支出 (Xx n\*S  
above-the-line receipt 线上项目收入;经常预算收入 n&XGBwgW  
ABSA Asia Limited 南非联合亚洲有限公司 Qvoqx>2p5  
absolute change 绝对数值变更 0 t.p1  
absolute expenditure 实际开支 -8Ti*:  
absolute guideline figure 绝对准则数字 NucM+r1P  
absolute interest 绝对权益 \E4B&!m  
absolute order of discharge 绝对破产解除令 ~Gv#iRi>  
absolute profit margin 绝对利润幅度 & eZfQ27$  
absolute value 实值;绝对值 1cJsj  
absolutely vested interest 绝对既得权益 -=}3j&,\R  
absorbed cost 已吸收成本;已分摊成本 8g/F)~s^F  
absorption 吸收;分摊;合并 : mGAt[Cc  
absorption rate 吸收率;摊配率;分摊率 7^e +  
ACB Finance Limited 亚洲商业财务有限公司 UVu DQ  
acceptable form of reciprocity 合理的互惠条件 )mcEQ-!b  
acceptable rate 适当利率;适当汇率 fys  
acceptance agreement 承兑协议 ]F*3"y?)2  
acceptance for honour 参加承兑 ^HA %q8| n  
acceptor 承兑人;接受人;受票人 `iG,H[t+j  
acceptor for honour 参加承兑人 pK&I^r   
accident insurance 意外保险 D&:yMp(  
Accident Insurance Association of Hong Kong 香港意外保险公会 o4^Fo p  
accident insurance scheme 意外保险计划 yX/";Oe  
accident year basis 意外年度基准 NY B[Zyp  
accommodation 通融;贷款 )LHj+B  
accommodation bill 通融票据;空头票据 '3(l-nPiG^  
accommodation party 汇票代发人 arZ@3]X%a  
account balance 帐户余额;帐户结余 ,TC;{ $O5  
account book 帐簿 x8#ODuH  
account collected in advance 预收款项 rP=sG;d  
account current book 往来帐簿 773/#c  
account of after-acquired property 事后取得的财产报告 +Ezgn/bS&  
account of defaulter 拖欠帐目 JWO=!^  
account payable 应付帐款 =P77"Dd  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 TYgQJW?  
account receivable 应收帐款 |$lwkC)O  
account receivable report 应收帐款报表 u:gtOjk2  
account statement 结单;帐单;会计财务报表 e]>ori 8  
account title 帐户名称;会计科目 3 /6/G}s  
accountant's report 会计师报告 ZU2laqa_  
Accountant's Report Rules 会计师报告规则 A2H4k|8  
accounting and auditing procedure 会计与审计程序;会计与核数程序 g[z.*y/  
Accounting Arrangements 《会计安排》  -7]Xjb5  
accounting basis 会计基础 :VA.QrKW  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~%y@Xsot>  
Accounting Circular 《会计通告》 _GtBP'iN  
accounting class 会计类别 # '|'r+  
accounting date 记帐日期;会计结算日期 9ptFG]lZ  
accounting for money 款项核算 .V'V:;BE%  
Accounting Officer 会计主任 A7XnHPIw  
accounting period 会计报告期;会计期 QDmYSY$  
accounting policy 会计政策;会计方针 N+W&NlZ   
accounting practice 会计惯例 !^fa.I'mM  
accounting principle 会计准则 E_ucab-Fi  
accounting record 会计记录 |Rzy8j*  
accounting report 会计报告 vP-M,4c  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2(YPz|~W  
Accounting Society of China 中国会计学会 rw%l*xgX  
accounting statement 会计报表 !$qKb_#nC  
accounting system 会计制度;会计系统 |FR3w0o  
accounting transaction 会计事项;帐务交易 Ju` [m  
accounting treatment 会计处理 kAzd8nJ'  
accounting year 会计年度 T)CzK<LbR  
accretion 增值;添加 ^(x^6d  
accrual 应计项目;应累算数目 <I*x0BM=  
accrual basis 应计制;权责发生制 Q}AE.Ef@<  
accrual basis accounting 应计制会计;权责发生制会计 x2VBm$>  
accrue 应累算;应计 WgGm#I>K  
accrued benefit 应累算利益 7Hw<ojkt  
accrued charges 应计费用 }odV_WT  
accrued cumulative preference share dividend 应累算的累积优先股股息 |01?w|  
accrued expenses 应累算费用 bMoAD.}  
accrued interest payable 应付利息;应计未付利息 d}I (`%%)  
accrued interest receivable 应收利息;应计未收利息 #&!G"x7  
accrued right 累算权益 ,2[ra9n  
accruing profit 应累算的利润 ?[)S7\rP  
accumulated fiscal reserve 累积财政储备 r8MZvm2  
accumulated profit 累积利润;滚存溢利 TQ :/RT  
accumulated reserve 累积储备 d4^`}6@  
accumulation of surplus income 累积收益盈余 Tp%(I"H'_;  
acquired assets 既得资产 pa .K-e)Mu  
acquisition 收购;购置;取得 sYbH|}  
acquisition cost 购置成本 ?h\mk0[  
acquisition expenses 购置费用 MFit|C  
acquisition of 100% interest 收购全部股权 ;^k7zNf-  
acquisition of control 取得控制权 o,Z{ w"  
acquisition of fixed assets 购置固定资产 *iX e^<6v  
acquisition of shell “买壳” N> Jw  
acquisition price 收购价 n(Y%Vmy  
act of God 天灾 h5%|meZQb  
acting partner 执事合伙人 . 5HQ   
active market 买卖活跃的市场;交投畅旺的市场;旺市 *tQk;'/A]  
active partner 积极参与的合伙人 !%L,* '  
active trading 交投活跃 &Y>zT9]$K  
actual circulation 实际流通 9|r* pK[  
actual cost 实际成本 ,%"xH4d  
actual expenditure 实际开支;实际支出 YrI|gz)  
actual income 实际入息;实际收入;实际收益 R""%F#4XJ2  
actual market 现货市场 %uESrc-;  
actual price 现货价;实际价格 43:t \  
actual profit 实际利润 V-O(U*]  
actual quotation 实盘;实际价位;实际报价 A]`:VC=IU  
actual year basis 按实际年度计算 j} HFs0<L  
actuals 实货 <_S@6 ?  
actuarial investigation 精算调查 |lQ;ALH!  
actuarial principle 精算原则 KJhN J  
actuarial report 精算师报告 XH4d<?qu  
Actuarial Society of Hong Kong 香港精算学会 BuQ|~V  
actuarial valuation 精算师估值 h#YD~!aJ  
actuary 精算师 4)-)#`K  
ad referendum agreement 暂定协议;有待覆核的协定 nY-* i!H  
ad valorem duty 从价税;按值征税 JyBp-ii  
ad valorem duty system 从价税制 9>*c_  
ad valorem fee 从价费 czWw~'."  
ad valorem tariff 从价关税 4 2) mM#  
additional allowance 额外免税额 < +`(\  
additional amount for unexpired risk 未过期风险的额外款额 ,i}|5ozj4  
additional assessable profit 补加应评税利润 \|= mD}N  
additional assessment 补加评税 x4?10f(9=  
additional commitment 额外承担 o3Ot.9L  
additional commitment vote 额外承担拨款 f|3q^wjs  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 N_wp{4 0/  
additional dependent parent allowance 供养父母额外免税额 C9tb\?#  
additional provision 额外拨款 @|-OJ4[5  
additional stamp duty 附加印花税 Qc-(*}  
additional tax 补加税罚款;补加税款 E$\~lcq  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 8^ep/b&|  
adjudged bankrupt 被裁定破产 lvSdY(8  
adjudicated bankrupt 裁定破产人 {a q9i  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 :> -1'HC  
adjudication of bankruptcy 裁定破产;宣告破产 @uleyB  
adjudication of insolvency 裁定无力偿还债务 3x*z\VJ  
adjusted actual 经调整的实数;调整后的实数 s&PM,BFf  
adjusted current assets 经调整的流动资产;调整后的流动资产 |w&~g9   
adjusted figure 经调整的数字;调整后的数额 uGtV}-t:  
adjusted liabilities 经调整的负债;调整后的负债 93%{scrm  
adjusted loss 经调整的亏损;调整后的亏损 <-C!;Ce{  
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 3!9 Z=- tD  
adjusted profit 经调整的利润;调整后的利润 <lwuTow  
adjusted surplus 经调整的盈余额;调整后的盈余额 %IZ)3x3l  
adjusted value 经调整的价值;调整后的价值 Gm8E<iTP  
adjustment 调整;修订;理算〔保险〕 /MTf0^9  
adjustment centre 调剂中心 ~hX-u8Ul'N  
adjustment lag 调整过程的时间差距;调整时差 ; 2`sN   
adjustment mechanism 调整机制 }7/e8 O2  
adjustment of loss 亏损调整 UGKaOol.  
adjustment process 调整过程;调整程序 ?bX  
adjustment range 调整幅度 ~5aE2w0K   
administered exchange rate 受管制汇率 lJ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 HOW7cV'X  
administration expenses 行政费用 o \L!(hm  
administration fee 手续费;行政费 x"B' zP  
administration in bankruptcy 破产管理 Utl t<  
administration order 遗产管理令 loOOmHhJ&  
administrator 管理人;遗产管理人 M?&zY "c  
administrator of the estate 遗产管理人 Buc_9Kzw<+  
admission of debt 债项承认书 19u =W(  
admission of proof 接纳债权证明 oVO.@M#  
advance 放贷款项;垫付款项;预支款项;预付款项 D,;\F,p  
advance account 暂支帐目;预付款帐户 Iin#Wd-/  
advance compensation 预付补偿金 b{[*N  
advance from shareholder 股东垫款 4SVW/Zl.?  
advance pending reimbursement 预支以待日后付还 yyl#{Nl@t  
advanced economy 先进经济体系 QJ X/7RA  
advancement 预付;预付财产 Cnh|D^{s  
advances warrant 垫款令 khX|" d360  
advancing 贷出 #a~"K|' G  
adverse balance 逆差 HCnf2td  
adverse exchange 逆汇 ! p.^ITM3S  
advertisement addressed to shareholders 在报章刊登的致股东通告 L:f)i,S"5q  
advice for collection 托收通知书 mV\$q@sII  
advice of drawing 提款通知书;汇票通知书 pA4 ,@O  
advice of payment 付款通知 Q+[ .Y&  
Advisory Committee [Securities and Futures Commission] &y. dmW  
谘询委员会〔证券及期货事务监察委员会〕 8e:vWgQpL  
Advisory Committee on Diversification 经济多元化谘询委员会 %vqT#+x  
affidavit 誓章;遗产申报誓章 pO/%N94s  
affidavit of no receipt 述明无收款的誓章 a5c'V   
affiliate 联号;联营公司;附属公司 __N.#c/l{  
affiliated company 附属公司;联号;联营公司 !vqC+o>@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 N+Sq}hI  
affordability 负担能力 s;.=5wcvi?  
African Development Bank [AfDB] 非洲开发银行 M}FWBs'*|  
after-acquired property 事后取得的财产 05e>\}{0  
after-hours dealing 市后交易 Wr%7~y*K  
after-tax profit 税后盈利;税后利润;税后溢利 F+aQ $pQ  
agency agreement 代理协议 :F(9"L  
agency expenses 代理机构的开支 LJuW${Y  
agency fee 代理费 I0w%8bs  
Agency Law 《代理法》 Gp2!xKgm  
agent 代理人;承销人 ^X1wI9V  
agent of company 公司代理人 &d^=s iL  
agent's fee 代理人费;经纪费 %$X\"  
aggregate 总计;总数;总体数字 zQfkMa.  
aggregate amount 总款额;总额 qd2xb8r  
aggregate assets and liabilities 总体资产与负债 Ol+Kp!ocY  
aggregate at constant price 按固定价格计算的总体数字 y?:dE.5p|  
aggregate demand 总需求 YMzBAf  
aggregate gross position 总持仓量 Go8F5a@j  
aggregate limit 总限额 !D:k!  
aggregate of salaries tax 合计薪俸税 F @SG((`  
aggregate performance 总体表现;总体业绩 zY APf &5  
aggregate supply 总体供应 /6tcSg)  
aggregate surplus 总盈余 3'#%c>_  
aggregate total 整体总额 vDDljQXw4  
aggregate value 总值;合计价值 aj7dH5SZl  
aggregated basis 合计基准 $G";2(-k  
aggregated net chargeable income 合计应课税入息实额 gA:TL{X0  
aggregation 合并计算;合计;总和 bx;f`8SN  
aggregation of incomes of husband and wife 夫妇入息合并计算 G}Z4g  
aggregation of property 财产的总和 _w u*M  
agio 差价;贴水 P[i\e7mR  
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》 f_<Y\  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment |rPAC![=  
《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》 `BT^a =5  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ;93KG4a  
《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》 ww,Z )m  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment RaNeZhF>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》 Q"}s>]k3_  
agreement for a settlement 授产协议 L3c*LL  
agreement for assignment 转让协议 WYO\'W  
agreement for sale 售卖协议;买卖协议 OgMI  
agreement for sale and purchase 买卖协议 +VOb  
agreement for the payment of interest 支付利息协议 *\q8BZ  
agreement for the repayment of money 还款协议 rg)h 5G  
agreement of reinsurance 再保险协议 AzjMv6N   
Agricultural Bank of China 中国农业银行 e-6(F4  
air passenger departure tax 飞机乘客离境税 $ KQ,}I  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Auac>')&Q  
airport tax 机场税 j#igu#MB*  
alcohol duty 酒精税 sR79 K1*j  
alienation 让与;让渡;转让 fM":f| G  
alimony 生活费;赡养费 I'A:J  
All Ordinaries Index [AOI] 所有普通股指数 yYX :huw  
all risks 全险;综合险 mxL;;-  
All Sales Record for Stock Market 《股票市场成交报告》 l2/ @<0P  
Allied Capital Resources Limited 新联财务有限公司 {j@+h%sF>+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 (,tHL  
allocation letter 拨款信件 Phlk1*1n  
allocation of fund 分配款项;预留款项 Wo3'd|Y~i  
allocation of profit 利润分配;溢利分配 /djACA  
allocation warrant 拨款令 !R{em48D  
allotment 分配;配股 I#c(J  
allotment notice 股份配售通知;配股通知 3^~Zj95M  
allotment of shares 股份分配 I9/KM4&  
allowable 可获宽免;免税的 fI}c 71b`  
allowable business loss 可扣除的营业亏损 m/?h2McS  
allowable expenses 可扣税的支出 FO^24p  
allowance 免税额;津贴;备抵;准备金 a7 )@BzF#  
allowance for debts 债项的免税额 R0IF'  
allowance for depreciation by wear and tear 耗损折旧免税额 M,G8*HI"  
allowance for funeral expenses 殡殓费的免税额 ` ,-STIh)  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Oga1u  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,\>g  
allowance to debtor 给债务人的津贴 ua:9`+Dff  
alteration of capital 资本更改 1^sbT[%R  
alternate trustee 候补受托人 lko3]A3  
amalgamation 合并 ULu O0\W  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  8bGD  
ambit of charges 征税范围;收费范围 $Sw,hb  
amended valuation 经修订的估值 3N3*`?5c<  
American Commodities Exchange 美国商品交易所 kA,4$ 2_o  
American Express Bank Limited 美国运通银行 JP%RTGu  
American Stock Exchange 美国证券交易所 jrcc  
amortization 摊销 y4r2}8fi  
amount due from banks 存放银行同业的款项 @Yarz1  
amount due from banks abroad 存放海外银行同业的款项 `skH-lk,  
amount due from holding companies 控股公司欠款 %IU4\ZY>  
amount due from local banks 存放本港银行同业的款项 5~yQ>h  
amount due to banks 银行同业的存款 d'q&Lq  
amount due to banks abroad 海外银行同业的存款 `\e'K56W6  
amount due to holding companies 控股公司存款 w(#:PsMo<  
amount due to local banks 本港银行同业的存款 W U0UG$o`  
amount due to outport banks 外埠银行同业的存款 0#]!#1utg  
amount for note issue 发行纸币的款额 0STk)> 3$-  
amount of bond 担保契据的款额 SZE`J:w  
amount of consideration 代价款额 oVreP  
amount of contribution 供款数额 e sGlMq  
amount of indebtedness 负债款额 oFn4%S:  
amount of principal of the loan 贷款本金额 ~D_ rZ&  
amount of rates chargeable 应征差饷数额 C\/b~HU  
amount of share capital 股本额 7_7xL(F/  
amount of sums assured 承保款额 CQ jV!d0j  
amount of variation 变动幅度 `>y[wa>9r  
amount of vote 拨款数额 8(uw0~GO  
amount payable 应付款额 K)N)IZ1q  
amount receivable 应收款额 _-(z@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /O_0=MLp  
analysis 分析 +>^[W~[2  
ancillary risk 附属风险 xpz`))w  
annual account 周年帐目;周年帐目报表;年度决算;年结 *.,8,e8Vq  
annual accounting date 年结日期 E s:5yX!  
annual allowance 每年免税额;年积金;年度津贴;年津 $Uy#/MX  
annual balance 年度余额 H! #5!m&  
annual disposable income 每年可动用收入 A` =]RJ  
annual estimates 周年预算 4a1BGNI%SW  
annual fee 年费 v$Dh.y  
annual general meeting 周年大会 T 77)Np  
annual growth rate 年增率;每年增长率 ~6MMErSj  
annual long-term supplement 长期个案每年补助金 pj j}K  
annual pensionable emolument 可供计算退休金的年薪 R'r|E_  
annual report 年报 R rxRa[{Z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^|r`"gOJ3  
annual return 周年报表;周年申报表;每年报税表格 zQ=aey%  
Annual Return Rules 《周年报表规则》 t3 K>\ :  
annual review of consumer prices 每年消费物价回顾 2-PI JO  
annual roll-forward basis 逐年延展方式 c.\:peDk  
annual salary 年薪 uH= Gt^_  
annual statement 年度报表;年度决算表 )'w]YIv9  
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 @ljZw(  
annuitant 年金受益人 U:J /\-  
annuity 年金 <kROH0+  
annuity contract 年金合约 D . 77WjwQ  
annuity on human life 人寿年金 F6~b#Jz&i  
antecedent debt 先前的债项 F61 +n!%8  
ante-dated cheque 倒填日期支票 >[ @{$\?x:  
anticipated expenditure 预期开支 ,,XS;X?  
anticipated net profit 预期纯利 QZWoKGd}+  
anticipated revenue 预期收入 FV`3,NFk  
anti-inflation measure 反通货膨胀措施 +Z )`inw  
anti-inflationary stance 反通货膨胀立场 C CC4(v  
apparent deficit 表面赤字 y+l<vJu  
apparent financial solvency 表面偿债能力 ST#PMb'izn  
apparent partner 表面合伙人  h=:*7>}  
application for personal assessment 个人入息课税申请书 bL+sN"Km  
application of fund 资金应用 NuHL5C?To  
application to release as liquidator and to destruct the books of accounts and documents LZbRQ"!!o  
申请免除清盘人职务及毁灭帐簿与文件 gq=0L:  
appointed actuary 委任精算师 Ni&,g  
appointed auditor 委任核数师;委任审计师 So0`c,D  
appointed trustee 委任的受托人 _Wq7U1v`  
appointer 委任人 4;08n|C  
apportioned pro rata 按比例分摊 kg zwlKK  
apportionment 分配;分摊 CzK%x?~]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :u,2" ]  
apportionment formula 分摊方程式 -DA;KWYS  
apportionment of estate duty 遗产税的分摊 HW^{;'kH~  
appraisal 估价;评估 (2n3exx  
appreciable growth 可观增长 o@Dk%LxP  
appreciable impact 显着影响 wHq('+{=&  
appreciable increase 可观增长 r#ks>s  
appreciation 增值;升值 #d3[uF]OmW  
appreciation against other currencies 相对其他货币升值 AX/=}G  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &mCs%l  
appreciation tax 增值税 ( ?atGFgu  
appropriation 拨款;拨用;拨付 *4zoAslU1  
appropriation account 拨款帐目 h\Z3yAYd  
Appropriation Bill 拨款法案 hLu&lY  
appropriation-in-aid system 补助拨款办法 o,iS&U"TC  
approved assets 核准资产 AviT+^7E  
approved basket stock 认可一篮子证券 77)OW $G  
approved budget 核准预算 9t,aT!f  
approved charitable donation 认可慈善捐款 0^-z?Kb<}  
approved charitable institution 认可慈善机构 mm3zQ!2j.  
approved currency 核准货币;认可货币 =9#i<te  
approved estimates 核准预算 T]5U_AI@  
approved estimates of expenditure 核准开支预算 O<gP)ZW~  
approved overseas insurer 核准海外保险人 Rh5@[cg%  
approved overseas trust company 核准海外信托公司 QSO5 z2|  
approved pooled investment fund 核准汇集投资基金 i(dXA(p  
approved provident fund scheme 认可公积金计划 e&r+w!  
approved provision 核准拨款 CR} >  
approved redeemable share 核准可赎回股份 u0<d2Y  
approved regional stock 认可地区性证券 3 ATN?V@  
approved retirement scheme 认可退休金计划 #u!y`lek  
approved subordinated loan 核准附属贷款 @Z"QA!OK~c  
arbitrage 套戥;套汇;套利 **"zDY*?W  
arbitrageur 套戥者;套汇者 LX&=uv%-^  
arbitrary amount 临时款项 qg/Y;tGSx  
arrangement 措施;安排;协定 &Z#Vw.7U  
arrears 欠款 8Xt=eL/P  
arrears of pay 欠付薪酬 5<0Yh#_  
arrears of revenue 逾期未收税款;逾期未收的帐项 / n C$?w  
articles of association 组织章程;组织细则;组织章程细则 :/I={)5  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 pP=_@ 3 D  
ascertainment of profit 确定利润 +z{x 7  
"Asia Clear" “亚洲结算系统”  ."$=  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 T1Ln)CS?9  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 #l8K8GLuf  
Asian Development Fund [ADF] 亚洲发展基金 b@UF PE5jy  
Asian dollar bond 亚洲美元债券 $\=6."R5<  
Asian dollar market 亚洲美元市场 bYRQI=gW':  
Asian dollar rate 亚洲美元利率 B$iMU?B3  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 G5C#i7cpm  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Pj^k pjV  
asked price 沽盘;喊价;索价;卖方报价 476M` gA  
assessable income 应评税入息 dW] Ej"W  
assessable loss 应评税亏损 zXA= se0U  
assessable profit 应评税利润 lUm}nsp=X  
assessable value 应评税值 J{v6DYhi  
assessed profit 估定利润 pw(*X,gj  
assessed value 经评估价值 Fp* &os  
assessment 评税;评定;估价;评税单 vM$#m1L?  
assessment number 评税编号;估价编号 cfF-e93T  
assessment of additional tax 补加税评税 V3. vE,  
assessment of performance 业绩评估;实绩评价 60SenHKles  
Assessor 评税主任 lVO(9sl*i  
asset price bubbles 资产价格泡沫 *HfW(C$  
asset-backed securities 具资产保证的证券 *AJezhR  
assets accretion 资产增值 ,& {5,=  
assets and liabilities 资产与负债 l"V8n BR`  
assets betterment statement 资产递增表;资产改进表 8wNU2yH+D  
assets lending 实物放款;有抵押贷款 ce-m)o/  
assets of the company passing on the death 死者去世时转移的公司资产 Z2Y583D  
assets pledged as security for liabilities 用作负债抵押的资产 Ib<5u  
assets portfolio 资产投资组合 ~vvQz"  
assets price 资产价格 xHR+((  
assets quality 资产质素 s`7 _J9  
assets realization 资产变现 7xa@wa?!L  
assets refinancing arrangement 资产再集资安排 +BTNm66Z  
assets securitization 资产证券化 4h0jX 9  
assets situated outside Hong Kong 在香港以外地方的资产 2v; 7ohK  
assets stripping 削减资产;拆卖资产 ](( >i%%~  
assets value 资产值 % /wP2O<  
assignee 承让人 GqF.T#|  
assignment 转让;转让书;转让契 rSFXchD/  
assignment of interest 权益转让 gx{~5&1  
assignment of letters patent and trade mark 专利证书及商标转让 k kuQ"^<J  
assignment of property 物业转让;物业转让书 >@92K]J  
assignment right 转让权 DqC}f#  
assignor 转让人 ]idD&5gd  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 A0 w `o  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 c$UpR"+  
associate member 附属会员 hSf#;=9'  
associated body corporate 相联法人团体 >ehWjL`8  
associated company 相联公司;联属公司 M%dl?9pbq  
associated corporation 相联法团 T"0)%k8lJ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] #p:jKAc3  
公认会计师公会〔英国〕 .TrQ +k>  
Association of Futures Exchange Brokers 香港期货经纪协会 -X[8soz  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Gxt<kz  
association of underwriters 承保人组织 Bjrv;)XH  
assumption of control 接管 H<}Fk9  
assurance 担保;保险;转易;转易书 =D:R'0YH  
assurance of interest 权益的转易 x~Esu}x7  
at 19XX price 按一九XX年价格计算 !-}*jm p<  
at a discount 按赔价计算;按贴水价格计算;打折扣 ^T J   
at a premium 按溢价计算;按升水价格计算 9;WOqBD  
at call 通知付款;按通知 6}FDLBA  
at constant market price 按固定市价计算 .Yv.-A=ZIg  
at constant price 按固定价格计算 {~{s=c0  
at cost 按成本计算 f0'Wq^^  
at current market price 按当时市价计算;按现时市价计算 /xbF1@XtL  
at current price 按当时价格计算;按现时价格计算 sYW)h$p;D  
at factor cost 按要素成本计算;按生产要素成本计算 4Xho0lO&  
at money-of-the-day price 按付款当日价格计算 wjGjVTtHs  
at or better 按指定或较佳价位〔买卖指令〕 'C8=d(mR=m  
at par 按面值计算;平价 #?d#s19s  
at sight 见票即付 0GR9C%"]  
at the close 按收市盘 <("w'd}  
at the opening 按开市盘 m.g@S30  
attestation 见证;见证条款 vpw&"?T  
at-the-money option 平价期权 "+ JwS  
attorney 受权人;受托代表人 $}c@S0%P"  
attornment 新拥有人承认书 UE;) mZ=l|  
attributable profit 可归属利润 sNpBTG@{l  
attributable share value 可归属股份价值 uNGxz*e  
Auckland Stock Exchange 奥克兰证券交易所 ] ,aAzjZ  
auction 拍卖 x!Y@31!Dy  
auctioneer 拍卖商 @ tp7tB ;  
audit 审计;核数 8`?j*FV7kq  
Audit Commission 审计署 &1C9K>  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 7CN[Z9Y^}  
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〕 ZUI\0qh+  
audit review 帐目审查 QKkr~?sTO  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 8 =Lv7G%  
audited account 审计帐目;经审计的帐目 sN) .Jo  
audited annual account 经审计的周年帐目 p5rRhu/|k3  
audited balance sheet 经审计的资产负债表 4E(5Ccb  
auditor 核数师;核数主任;审计师 <R8Z[H:bV  
auditor's certificate 核数师证明书;审计师证明书 t'/;Z:  
auditor's report 核数师报告;审计师报告 (#"s!!b  
Aussie bond 澳元债券 DyTk<L  
austerity budget 紧缩预算 1^>g>bn_"  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 E"yf!*  
Australia All Ordinaries Index 澳洲所有普通股票指数 r/<JY5  
Australian Dollar [AUD] 澳元 "4AQpD  
Australian Options Market 澳大利亚期权市场 pNWp3+a'  
Australian Securities Commission 澳洲证券事务监察委员会 EQhV}9  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 T/6=A$4 #  
Australian Stock Exchange 澳大利亚证券交易所 0e](N`  
Austrian Schilling [ATS] 奥地利先令 dct#E CT  
authentication 认证;鉴证 E.bbIV6mQ  
authority to purchase 委托购买证;委购书 */e5lRO\  
authorization 认可;核准;授权;授权书 R51!j>[fqM  
authorization by direction 指示授权 N9|.D.#MF  
authorization by instruction 指令授权 Bx!` UdRn  
authorization by warrant 令状授权 ABDUp:  
authorization of unit trust 单位信托的认可 [1MEA;  
authorized agent 指定代理人 YU,:3{9,  
authorized capital 法定资本 *c c+Fd  
authorized clerk 出市员 cY]Y8T)  
authorized dealer 认可交易商 ?C2;:ol  
authorized financial institution 认可财务机构 j7+t@DqQ  
authorized fund 认可基金 vp9<.*h  
authorized fund house 获授权的基金公司;认可基金公司 _ 7.y4zQJ  
authorized institution 认可机构 5hK\YTU  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 LkB!:+v |B  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 GK%ovK  
authorized insurer 获授权保险人;获认可承保人 oA%[x  
authorized investment 特准投资项目 v('d H"Y  
authorized person 获授权人 W>nb9Isp  
authorized representative 获授权代表 gD =5M\  
authorized share capital 法定股本 * v]UgPk  
automated quotation system 自动报价系统 {f3fc8(p  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Vgk,+l!4  
自动交易系统〔香港期货交易所有限公司〕 wKbymmG  
automatic adjustment mechanism 自动调整机制 gI3rF=  
automatic adjustment system 自动调整系统 (32nI?)a  
Automatic Clearing House 自动票据交换所 9?c^~77  
automatic exchange rates accumulation system 自动化汇率累集系统 5/ju it  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 .)zISa*Xy  
automatic teller machine [ATM] 自动柜员机 c3t8yifQ  
autopay 自动转帐 _q4m7C<  
available assets 可用资产 ='>UKy[=  
available fiscal reserve 现存财政储备 BF!zfX?n  
available profit 可用利润 +N@F,3yNa  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 [0#hgGO]P  
average 平均;平均数;海损 Lc?O K"[m  
average basic salary 平均基本薪金 Acv{XnB  
average consumer expenditure 平均消费开支;一般消费开支 tY=TY{RY  
average cost 平均成本 {jf~?/<  
average cost of land production 增辟土地平均成本 jtY~- @*  
average daily turnover 平均每日成交额 r/2:O92E  
average daily wage rate 平均每日工资率 `0D1Nh"%k  
average expenditure pattern 平均开支模式 uJ\Nga<?  
average growth rate 平均增长率 `%p6i| _Q  
average net fixed assets 固定资产平均净值 Zx 1z hc  
average of relatives 相对价格平均数 L|w-s4L  
average price 平均价格 _AbEQ\P{  
average propensity to consume 平均消费倾向;一般消费倾向 #wiP{+%b  
average propensity to save 平均储蓄倾向;一般储蓄倾向 NvZ?e  
average rate 平均率 2GzpWV(  
average revenue 平均收入;平均收益 AMz=HN  
average stock 平均库存;平均存货 W9'jzP  
average yearly rent 平均年租 uJ[Vv4N%9  
avoidance of double taxation 避免双重课税 xrnH= >.;m  
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 Z+(V \  
T@.D5[q0:  
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