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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: eG&\b-%  
A share A股;甲类股份 h sG~xRA\  
abatement of tax 减税;减扣免税额 @ 32~#0a  
ABN AMRO Bank N.V. 荷兰银行 3*)<Y}Tc  
above-the-line expenditure 线上项目支出;经常预算支出 ,cZhkXd  
above-the-line receipt 线上项目收入;经常预算收入 l/1u>'  
ABSA Asia Limited 南非联合亚洲有限公司 R % [ZQ K  
absolute change 绝对数值变更 ~A@T_ *0  
absolute expenditure 实际开支 cq lA"Eof  
absolute guideline figure 绝对准则数字 G&=4@pLY5  
absolute interest 绝对权益 ,)/gy)~#  
absolute order of discharge 绝对破产解除令 (3cJ8o>&  
absolute profit margin 绝对利润幅度 hgIqr^N9  
absolute value 实值;绝对值 H'KCIqo  
absolutely vested interest 绝对既得权益 kt`_n+G  
absorbed cost 已吸收成本;已分摊成本 BIGln`;,f  
absorption 吸收;分摊;合并 wJyrF  
absorption rate 吸收率;摊配率;分摊率 tpu2e*n-|  
ACB Finance Limited 亚洲商业财务有限公司 URU,&gy=  
acceptable form of reciprocity 合理的互惠条件 0U|t@&q  
acceptable rate 适当利率;适当汇率 j/.$ (E   
acceptance agreement 承兑协议 HYcLXhvgu  
acceptance for honour 参加承兑 G>Fk )  
acceptor 承兑人;接受人;受票人 \WS2g"(  
acceptor for honour 参加承兑人 }L mhM  
accident insurance 意外保险 !d nCrR  
Accident Insurance Association of Hong Kong 香港意外保险公会 g)0>J  
accident insurance scheme 意外保险计划 ~o{GQ>  
accident year basis 意外年度基准 F.{{gpI  
accommodation 通融;贷款 < z':_,  
accommodation bill 通融票据;空头票据 x }\x3U  
accommodation party 汇票代发人 O[}{$NXw  
account balance 帐户余额;帐户结余 {1?94rz  
account book 帐簿 U*sjv6*T  
account collected in advance 预收款项 w`BY>Xft0  
account current book 往来帐簿 Kny0 (  
account of after-acquired property 事后取得的财产报告 eTg8I/ )%B  
account of defaulter 拖欠帐目 "/e_[_j  
account payable 应付帐款 (LiS9|J!  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 #IJm*_J<  
account receivable 应收帐款 yS#)F.  
account receivable report 应收帐款报表 grD[7;1~:)  
account statement 结单;帐单;会计财务报表 TF]bmM})0  
account title 帐户名称;会计科目 *JnY0xP  
accountant's report 会计师报告 J?6.yL;  
Accountant's Report Rules 会计师报告规则 X,5}i5'!  
accounting and auditing procedure 会计与审计程序;会计与核数程序 /x%h@Cn!  
Accounting Arrangements 《会计安排》 %MG{KG=&o  
accounting basis 会计基础 E_q/*}]pE  
accounting by Official Receiver 破产管理署署长呈交的帐目 L hp  
Accounting Circular 《会计通告》 jej.!f:H  
accounting class 会计类别 ~[8n+p+&X  
accounting date 记帐日期;会计结算日期 rR Kbs@1M  
accounting for money 款项核算 q+iG:B/Z  
Accounting Officer 会计主任 %G0J]QY{(x  
accounting period 会计报告期;会计期 ;R5@]Hg6q  
accounting policy 会计政策;会计方针 ~7p!t%;$  
accounting practice 会计惯例 G)|Xj70  
accounting principle 会计准则 *y+N-uq  
accounting record 会计记录  yqH  
accounting report 会计报告 .lsD+}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 LTZ8Eu  
Accounting Society of China 中国会计学会 cI Sugk~  
accounting statement 会计报表 [^Z)f<l  
accounting system 会计制度;会计系统 2[!3!@.  
accounting transaction 会计事项;帐务交易 u+/Uc:XK)  
accounting treatment 会计处理 yv[3&E?  
accounting year 会计年度 ]& 8c 45c  
accretion 增值;添加 @h&:xA56  
accrual 应计项目;应累算数目 rn$G.SMgz  
accrual basis 应计制;权责发生制 }b5omHUE%  
accrual basis accounting 应计制会计;权责发生制会计 y^!>'cdV  
accrue 应累算;应计 jz,K>   
accrued benefit 应累算利益 QhhL_vP  
accrued charges 应计费用 A<h^.{  
accrued cumulative preference share dividend 应累算的累积优先股股息 O2pntKI  
accrued expenses 应累算费用 "D\>oFu  
accrued interest payable 应付利息;应计未付利息 - -fRhN>  
accrued interest receivable 应收利息;应计未收利息 1d$qr`  
accrued right 累算权益 ?"F9~vx&G  
accruing profit 应累算的利润 ol0i^d*9F  
accumulated fiscal reserve 累积财政储备 nxWm  
accumulated profit 累积利润;滚存溢利 reQr=OAez  
accumulated reserve 累积储备 eOoqH$ i  
accumulation of surplus income 累积收益盈余 i)iK0g"2  
acquired assets 既得资产 vAh'6Ob7r  
acquisition 收购;购置;取得 mjQZ"h0  
acquisition cost 购置成本 3S5`I9I  
acquisition expenses 购置费用 ! k[JP+;  
acquisition of 100% interest 收购全部股权 *{_N*p\{  
acquisition of control 取得控制权 ^h$^j  
acquisition of fixed assets 购置固定资产 b(IZ:ekZ5  
acquisition of shell “买壳” (himx8Uml2  
acquisition price 收购价 <x8I<K  
act of God 天灾 &4O2uEW0  
acting partner 执事合伙人 YpOcLxFL  
active market 买卖活跃的市场;交投畅旺的市场;旺市 5cvvdO*C0  
active partner 积极参与的合伙人 H#S`m  
active trading 交投活跃 Y\,aJL$  
actual circulation 实际流通 ["O_ Phb|  
actual cost 实际成本 nTtE+~u  
actual expenditure 实际开支;实际支出 oE.Ckz~*d  
actual income 实际入息;实际收入;实际收益 eMV{rFmT  
actual market 现货市场 k vpkWD;  
actual price 现货价;实际价格 ZaBmH|k  
actual profit 实际利润 ;A G&QdTMh  
actual quotation 实盘;实际价位;实际报价 +v2)'?BS  
actual year basis 按实际年度计算 ^w!1QH0:/  
actuals 实货 _/czH<   
actuarial investigation 精算调查 Y{Ff I+  
actuarial principle 精算原则 yV~TfTJ  
actuarial report 精算师报告 3'Hz,qP  
Actuarial Society of Hong Kong 香港精算学会 J9*i`8kU.  
actuarial valuation 精算师估值 M }! qH.W  
actuary 精算师 n^q%_60H   
ad referendum agreement 暂定协议;有待覆核的协定 qyBC1an5,  
ad valorem duty 从价税;按值征税 'fs tfk  
ad valorem duty system 从价税制 PNz]L  
ad valorem fee 从价费  >akC  
ad valorem tariff 从价关税 ur:8`+" (  
additional allowance 额外免税额 ?f$U8A4lp  
additional amount for unexpired risk 未过期风险的额外款额 -Qn l)JB  
additional assessable profit 补加应评税利润 4VHWoN"U  
additional assessment 补加评税 dWx@<(`OC  
additional commitment 额外承担 VA>0Y  
additional commitment vote 额外承担拨款 p,V%wGM  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 k|czQ"vaI  
additional dependent parent allowance 供养父母额外免税额 zcC:b4  
additional provision 额外拨款 =]r2;014  
additional stamp duty 附加印花税 =P9Tc"2PN  
additional tax 补加税罚款;补加税款 zs(P2$  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 o}&{Y2!x  
adjudged bankrupt 被裁定破产 m-qu<4A/U|  
adjudicated bankrupt 裁定破产人 d8uDSy  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ]K3bDU~  
adjudication of bankruptcy 裁定破产;宣告破产 .kU}x3m  
adjudication of insolvency 裁定无力偿还债务 U(PW$\l  
adjusted actual 经调整的实数;调整后的实数 q;lR|NOh  
adjusted current assets 经调整的流动资产;调整后的流动资产 (rc 7Cp3  
adjusted figure 经调整的数字;调整后的数额 W}y)vrL  
adjusted liabilities 经调整的负债;调整后的负债 c1q;  
adjusted loss 经调整的亏损;调整后的亏损 Gshy$'_e  
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 EJP]E)  
adjusted profit 经调整的利润;调整后的利润 a/v]E]=qI  
adjusted surplus 经调整的盈余额;调整后的盈余额 E/hT/BOPK  
adjusted value 经调整的价值;调整后的价值 cij8'( "+!  
adjustment 调整;修订;理算〔保险〕 oiIl\#C  
adjustment centre 调剂中心 VJ8'T"^Hf  
adjustment lag 调整过程的时间差距;调整时差 *;(^)Sj4Q  
adjustment mechanism 调整机制 }= wor~  
adjustment of loss 亏损调整 =:Yrb2gP_\  
adjustment process 调整过程;调整程序 VP~(;H5%  
adjustment range 调整幅度 !7f,gvk  
administered exchange rate 受管制汇率 lUaJC'~p  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 33 S CHQ  
administration expenses 行政费用 cV"Ov@_.k  
administration fee 手续费;行政费 v8WT?%  
administration in bankruptcy 破产管理 2cO6'?b  
administration order 遗产管理令 (&1.!R[X  
administrator 管理人;遗产管理人 ]bAVOKm-  
administrator of the estate 遗产管理人 =]5f\f6  
admission of debt 债项承认书 +J85Re `  
admission of proof 接纳债权证明 Sgr. V)  
advance 放贷款项;垫付款项;预支款项;预付款项 ^D]J68)#a  
advance account 暂支帐目;预付款帐户 blWtC/!Aq;  
advance compensation 预付补偿金 H|0-Al.{  
advance from shareholder 股东垫款 eIEL';N6  
advance pending reimbursement 预支以待日后付还 W':b6}?  
advanced economy 先进经济体系 ,>01Cs=t8  
advancement 预付;预付财产 x#5vdBf  
advances warrant 垫款令 %-]a[qf3  
advancing 贷出 +?W4ac1  
adverse balance 逆差 +0 }_X  
adverse exchange 逆汇 @( \R@`#  
advertisement addressed to shareholders 在报章刊登的致股东通告 LXWI'nxV  
advice for collection 托收通知书 qco uZO  
advice of drawing 提款通知书;汇票通知书 %Oo f/q  
advice of payment 付款通知 \4LTViY]  
Advisory Committee [Securities and Futures Commission] Fg 8lX9L  
谘询委员会〔证券及期货事务监察委员会〕 ^Vhl@  
Advisory Committee on Diversification 经济多元化谘询委员会 CPL,QVO9  
affidavit 誓章;遗产申报誓章 &S`g&  
affidavit of no receipt 述明无收款的誓章 3A{)C_1a  
affiliate 联号;联营公司;附属公司 Zwz co  
affiliated company 附属公司;联号;联营公司 x N7sFSV@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 i6A9|G$H  
affordability 负担能力 AN6Q~%,  
African Development Bank [AfDB] 非洲开发银行 z@ J>A![m  
after-acquired property 事后取得的财产 kt0xR)gU  
after-hours dealing 市后交易 #s81 k@#X  
after-tax profit 税后盈利;税后利润;税后溢利 ML MetRP  
agency agreement 代理协议 ,NvXpN  
agency expenses 代理机构的开支 7p hf  
agency fee 代理费 .heU Ir,  
Agency Law 《代理法》 REgM  
agent 代理人;承销人 0 )cSm"s  
agent of company 公司代理人 g1?9ge 1  
agent's fee 代理人费;经纪费 SB08-G2  
aggregate 总计;总数;总体数字 o<iU;15  
aggregate amount 总款额;总额 1<fW .Q)  
aggregate assets and liabilities 总体资产与负债 O) TS$  
aggregate at constant price 按固定价格计算的总体数字 _si5z  
aggregate demand 总需求 @tPr\F  
aggregate gross position 总持仓量 c{dabzL y  
aggregate limit 总限额 _;U%`/T b  
aggregate of salaries tax 合计薪俸税 =-_hq'il  
aggregate performance 总体表现;总体业绩 6D[]Jf,9  
aggregate supply 总体供应 FF#+d~$z  
aggregate surplus 总盈余 ^<qi&*  
aggregate total 整体总额 t1U+7nM  
aggregate value 总值;合计价值 K9.Gjw  
aggregated basis 合计基准 '.;{"G.@'  
aggregated net chargeable income 合计应课税入息实额 _~MX~M3MB  
aggregation 合并计算;合计;总和 wPm  
aggregation of incomes of husband and wife 夫妇入息合并计算 |`Noj+T47I  
aggregation of property 财产的总和 (hdu+^Qj=  
agio 差价;贴水 SASLeGaV  
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》 /:Gy .  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 'e' p`*  
《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》 7i{(,:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *Ow2,{Nn  
《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》 W;cY g.W2  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment tk*-Cx?_  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +t%2V?  
agreement for a settlement 授产协议 ."=p\:^j*  
agreement for assignment 转让协议 b>8TH-1t~  
agreement for sale 售卖协议;买卖协议 A6 .wXv,  
agreement for sale and purchase 买卖协议 $.kJBRgV*  
agreement for the payment of interest 支付利息协议 L-:@Om!  
agreement for the repayment of money 还款协议 !zx8I7e4  
agreement of reinsurance 再保险协议 *!JB^5(H  
Agricultural Bank of China 中国农业银行 L@/IyQ[H1  
air passenger departure tax 飞机乘客离境税 5-$D<}Z  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 b=1E87i@W  
airport tax 机场税 \lm]G7h  
alcohol duty 酒精税 @tY]=pqn_  
alienation 让与;让渡;转让 'fGKRd|)  
alimony 生活费;赡养费 UOf\pG  
All Ordinaries Index [AOI] 所有普通股指数 7n.Oem  
all risks 全险;综合险 )gSqO{Z  
All Sales Record for Stock Market 《股票市场成交报告》 !`RMXUV  
Allied Capital Resources Limited 新联财务有限公司 V" 8 G-dK  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _<{<b  
allocation letter 拨款信件 &^DVSVqs^  
allocation of fund 分配款项;预留款项 =EMB~i  
allocation of profit 利润分配;溢利分配 f+hHc8g  
allocation warrant 拨款令 );VuZsmi  
allotment 分配;配股 T]Ai{@i  
allotment notice 股份配售通知;配股通知 P_NF;v5 v  
allotment of shares 股份分配 G%: 3.:E"  
allowable 可获宽免;免税的 (YYg-@IO  
allowable business loss 可扣除的营业亏损 GVJ||0D  
allowable expenses 可扣税的支出 ;Su-Y!&%  
allowance 免税额;津贴;备抵;准备金 W[*xr{0V  
allowance for debts 债项的免税额 H\a"=&M  
allowance for depreciation by wear and tear 耗损折旧免税额 ;5.&TQT  
allowance for funeral expenses 殡殓费的免税额 xlJWCA*>  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 M /v@C*c  
allowance for repairs and outgoings 修葺及支出方面的免税额 !rr,(!Ip?O  
allowance to debtor 给债务人的津贴 d?J&mLQ6  
alteration of capital 资本更改 9$z$yGjl  
alternate trustee 候补受托人 |u^S}"@3sU  
amalgamation 合并 :o{,F7(P  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <7F-WR/2n  
ambit of charges 征税范围;收费范围 [%^sl>,7  
amended valuation 经修订的估值 [SC6{ |  
American Commodities Exchange 美国商品交易所 vg[3\!8z[  
American Express Bank Limited 美国运通银行 @-Q l6k  
American Stock Exchange 美国证券交易所 -qDqJ62mC  
amortization 摊销 znTi_S  
amount due from banks 存放银行同业的款项 -u'"l(n)~  
amount due from banks abroad 存放海外银行同业的款项 2;WbXc!#!  
amount due from holding companies 控股公司欠款 E5)0YYjHZ  
amount due from local banks 存放本港银行同业的款项 4Ex&AR8  
amount due to banks 银行同业的存款 IF0!@f  
amount due to banks abroad 海外银行同业的存款 bI|G %  
amount due to holding companies 控股公司存款 o}114X4q;  
amount due to local banks 本港银行同业的存款 Z;81 "   
amount due to outport banks 外埠银行同业的存款 'xj5R=V  
amount for note issue 发行纸币的款额 l7qW)<r  
amount of bond 担保契据的款额 MkoK(m{7  
amount of consideration 代价款额 r>peKo[X(  
amount of contribution 供款数额 'WE"$1  
amount of indebtedness 负债款额 CAC4A   
amount of principal of the loan 贷款本金额 3MNM<Ih  
amount of rates chargeable 应征差饷数额 "W%YsN0  
amount of share capital 股本额 A| A#|D  
amount of sums assured 承保款额 gh ?[x.U  
amount of variation 变动幅度 o4WQA"VxM  
amount of vote 拨款数额 aMhVO(+FW  
amount payable 应付款额 k%cE8c}R;A  
amount receivable 应收款额 .cQO?UKK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Wy7w zt  
analysis 分析 G/Sp/I<d  
ancillary risk 附属风险 n]' r3  
annual account 周年帐目;周年帐目报表;年度决算;年结  XyE$0i~t  
annual accounting date 年结日期 ^ZQMRNP{r  
annual allowance 每年免税额;年积金;年度津贴;年津 }rfikm  
annual balance 年度余额 "Mj#P9  
annual disposable income 每年可动用收入 Ge-Bk)6  
annual estimates 周年预算 !Z:XSF[T  
annual fee 年费 ^wd@mWxx  
annual general meeting 周年大会 Lo!hyQ)  
annual growth rate 年增率;每年增长率 zT78FliY6  
annual long-term supplement 长期个案每年补助金 KoNu{TJ  
annual pensionable emolument 可供计算退休金的年薪 N~8H\  
annual report 年报 }-Mg&~e`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d2#NRqgQ  
annual return 周年报表;周年申报表;每年报税表格 }^Q:Q\  
Annual Return Rules 《周年报表规则》 Mt-r`W3 q  
annual review of consumer prices 每年消费物价回顾 `_OrBu[  
annual roll-forward basis 逐年延展方式 8A3/@Z;0S  
annual salary 年薪 ^BA%]pe$I  
annual statement 年度报表;年度决算表 `/>kN%  
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 ylZQwICk  
annuitant 年金受益人 .5G`Y  
annuity 年金 jjj<B'zt  
annuity contract 年金合约 ;(/go\m tB  
annuity on human life 人寿年金 ]5f;Kz)  
antecedent debt 先前的债项 {V QGfN  
ante-dated cheque 倒填日期支票 OLb s~ >VA  
anticipated expenditure 预期开支 ?yef?JI$p  
anticipated net profit 预期纯利 6[A\cs  
anticipated revenue 预期收入 mEd2f^R  
anti-inflation measure 反通货膨胀措施 8eS(gKD  
anti-inflationary stance 反通货膨胀立场 /o;L,mcx*  
apparent deficit 表面赤字 W"vLCHTh  
apparent financial solvency 表面偿债能力 H u;"TG  
apparent partner 表面合伙人 G9Uc }z  
application for personal assessment 个人入息课税申请书 z:#]P0  
application of fund 资金应用 C LaQE{  
application to release as liquidator and to destruct the books of accounts and documents 05FGfnq.8  
申请免除清盘人职务及毁灭帐簿与文件 S"h;u=5it  
appointed actuary 委任精算师 r$={_M$  
appointed auditor 委任核数师;委任审计师 bLai@mL&a  
appointed trustee 委任的受托人 e`qrafa  
appointer 委任人 W`G bo uxd  
apportioned pro rata 按比例分摊 ?^%[*OCCC!  
apportionment 分配;分摊 ,]2?S5R  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 x'`{#bKD  
apportionment formula 分摊方程式 uxU-N  
apportionment of estate duty 遗产税的分摊 cWkg.ri-x  
appraisal 估价;评估 dRJ ](Gw  
appreciable growth 可观增长 'OtT q8G  
appreciable impact 显着影响 xO )c23Z)]  
appreciable increase 可观增长 4<#ItQ(  
appreciation 增值;升值 n;Oe-+oSC  
appreciation against other currencies 相对其他货币升值 5Z!$?J4Rl  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2 L4[~>  
appreciation tax 增值税 ]H n:c'aT  
appropriation 拨款;拨用;拨付 rS BI'op  
appropriation account 拨款帐目 )sm9%|.&  
Appropriation Bill 拨款法案 hc|A:v)]  
appropriation-in-aid system 补助拨款办法 y5j:+2|I  
approved assets 核准资产 Qjj }k)  
approved basket stock 认可一篮子证券 -iDs:J4Iq  
approved budget 核准预算 pKc!sd C  
approved charitable donation 认可慈善捐款  _'!?fA  
approved charitable institution 认可慈善机构 kuH%aM<R  
approved currency 核准货币;认可货币 A?lL K&*  
approved estimates 核准预算 fg)*TR  
approved estimates of expenditure 核准开支预算 3<r7"/5  
approved overseas insurer 核准海外保险人 ,IPt4EH$  
approved overseas trust company 核准海外信托公司 A`3KE9ED  
approved pooled investment fund 核准汇集投资基金 VAL? Z  
approved provident fund scheme 认可公积金计划  ydzsJ+dx  
approved provision 核准拨款 F6q=W#~  
approved redeemable share 核准可赎回股份 VxN#\D i&  
approved regional stock 认可地区性证券 as:l1S   
approved retirement scheme 认可退休金计划 5?>4I"ne  
approved subordinated loan 核准附属贷款 KY  
arbitrage 套戥;套汇;套利 l[T-Ak  
arbitrageur 套戥者;套汇者 )4ek!G]Rb  
arbitrary amount 临时款项 J -z.  
arrangement 措施;安排;协定 v8f3B<kj  
arrears 欠款 plWNuEW  
arrears of pay 欠付薪酬 oWY3dc  
arrears of revenue 逾期未收税款;逾期未收的帐项 *B|hRZka1A  
articles of association 组织章程;组织细则;组织章程细则 qB$-H' j:;  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 s1 >8uW  
ascertainment of profit 确定利润 |URfw5Hm  
"Asia Clear" “亚洲结算系统” %"H:z  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 FFw(`[A_  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 1yE',9?  
Asian Development Fund [ADF] 亚洲发展基金 7T)y"PZ  
Asian dollar bond 亚洲美元债券 kC.dJ2^j+  
Asian dollar market 亚洲美元市场 mw5>[  
Asian dollar rate 亚洲美元利率 W]D YfR,  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ^&YtZjV  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 K:U=Y$x  
asked price 沽盘;喊价;索价;卖方报价 b;QgL_w  
assessable income 应评税入息 8`*5[ L~~/  
assessable loss 应评税亏损 oT{9P?K8  
assessable profit 应评税利润 u* pQVU  
assessable value 应评税值 eQ[akVMk  
assessed profit 估定利润 lu{ *]!  
assessed value 经评估价值 0BC @wV  
assessment 评税;评定;估价;评税单 oYw?kxRZ  
assessment number 评税编号;估价编号 R1LirZlzJ  
assessment of additional tax 补加税评税 y ~  K8  
assessment of performance 业绩评估;实绩评价 mx}5":}  
Assessor 评税主任 h~#F2#.  
asset price bubbles 资产价格泡沫 $=plAi  
asset-backed securities 具资产保证的证券 5>9Q<*   
assets accretion 资产增值 U^7hw(}me  
assets and liabilities 资产与负债 B1}i0pV,,  
assets betterment statement 资产递增表;资产改进表 QwhO /  
assets lending 实物放款;有抵押贷款 */K[B(G  
assets of the company passing on the death 死者去世时转移的公司资产 rd->@s|4mT  
assets pledged as security for liabilities 用作负债抵押的资产 En&7e  
assets portfolio 资产投资组合 Hi[lN7ma8  
assets price 资产价格 _K#7#qp2  
assets quality 资产质素 K7&]| ^M9  
assets realization 资产变现 HHx:s2G  
assets refinancing arrangement 资产再集资安排 6h/!,j0:t_  
assets securitization 资产证券化 ^ZsIQ4@`  
assets situated outside Hong Kong 在香港以外地方的资产 tQzbYzGb7  
assets stripping 削减资产;拆卖资产 @M\JzV4 A[  
assets value 资产值 C,W@C  
assignee 承让人 c:K/0zY  
assignment 转让;转让书;转让契 zdJPMNHg  
assignment of interest 权益转让 DL,R~  
assignment of letters patent and trade mark 专利证书及商标转让 $HQ~I?r{Hf  
assignment of property 物业转让;物业转让书 Q I";[  
assignment right 转让权 wBpt W2jA  
assignor 转让人 ia\Gmh  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 %t&Lq }e  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 h{mzYy} b  
associate member 附属会员 H,KH}25  
associated body corporate 相联法人团体 $CB&>?~  
associated company 相联公司;联属公司 -J63'bb7oi  
associated corporation 相联法团 'n7|fjX?Y  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] BPkMw'a:  
公认会计师公会〔英国〕 |5;,]lbt  
Association of Futures Exchange Brokers 香港期货经纪协会 s>G6/TTH6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 65zwi-  
association of underwriters 承保人组织 ^iEf"r  
assumption of control 接管 |h $Gs2  
assurance 担保;保险;转易;转易书 "#wAGlH6>  
assurance of interest 权益的转易 ',hoe  
at 19XX price 按一九XX年价格计算 ?3N/#  
at a discount 按赔价计算;按贴水价格计算;打折扣 ]rGd!"q  
at a premium 按溢价计算;按升水价格计算 +jrx;xwot  
at call 通知付款;按通知 :gRrM)n  
at constant market price 按固定市价计算 2f:hz  
at constant price 按固定价格计算 D?E VzG  
at cost 按成本计算 T+XcEI6w  
at current market price 按当时市价计算;按现时市价计算 <tTNtBb  
at current price 按当时价格计算;按现时价格计算 1<@lM8&.kO  
at factor cost 按要素成本计算;按生产要素成本计算 7vgRNzZoq  
at money-of-the-day price 按付款当日价格计算 iOa<=  
at or better 按指定或较佳价位〔买卖指令〕 T|\sN*}\8J  
at par 按面值计算;平价 |u`YT;`!"-  
at sight 见票即付 MDa[bQ NM  
at the close 按收市盘 ZOqA8#\  
at the opening 按开市盘 *><j(uz!  
attestation 见证;见证条款 '*Y mYU  
at-the-money option 平价期权 |8}y?kAC  
attorney 受权人;受托代表人 lg-`zV3  
attornment 新拥有人承认书 (1S9+H>g  
attributable profit 可归属利润 =4q5KI  
attributable share value 可归属股份价值 ; t7F%cDA  
Auckland Stock Exchange 奥克兰证券交易所 WuVsW3@  
auction 拍卖 v0WB.`rO  
auctioneer 拍卖商 u@D5SkT  
audit 审计;核数 X ([^i;mr  
Audit Commission 审计署 \t{4pobo  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] <EyJ $$  
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〕 d.ywH;  
audit review 帐目审查 o$bQ-_B`  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Y]R=z*i%  
audited account 审计帐目;经审计的帐目 EO'+r[Y  
audited annual account 经审计的周年帐目 9J%O$sF  
audited balance sheet 经审计的资产负债表 yT%<  t  
auditor 核数师;核数主任;审计师 :6C R~p  
auditor's certificate 核数师证明书;审计师证明书 oBai9 [+  
auditor's report 核数师报告;审计师报告 \l(}8;5}  
Aussie bond 澳元债券 miBCq l@x  
austerity budget 紧缩预算 G8F;fG N  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 e{2Za   
Australia All Ordinaries Index 澳洲所有普通股票指数 0F!Uai1  
Australian Dollar [AUD] 澳元 fc:87ZR{K  
Australian Options Market 澳大利亚期权市场 ;N!n06S3  
Australian Securities Commission 澳洲证券事务监察委员会 rfdA?X{Q0  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~mH'8K|l  
Australian Stock Exchange 澳大利亚证券交易所 X%!?\3S  
Austrian Schilling [ATS] 奥地利先令 ?>=vKU5  
authentication 认证;鉴证 lKQjG+YF  
authority to purchase 委托购买证;委购书 LVP6vs  
authorization 认可;核准;授权;授权书 tvJl-&'N  
authorization by direction 指示授权 G|?V}pZ  
authorization by instruction 指令授权 !bK;/)  
authorization by warrant 令状授权 )jI4]6  
authorization of unit trust 单位信托的认可 \py&v5J)s!  
authorized agent 指定代理人 N<(rP1)`v  
authorized capital 法定资本 ]%7m+-h@  
authorized clerk 出市员 vRmzjd~  
authorized dealer 认可交易商 !N:w?zsp  
authorized financial institution 认可财务机构 /jaO\t'q  
authorized fund 认可基金 ?~^p:T  
authorized fund house 获授权的基金公司;认可基金公司 " d~M \Az  
authorized institution 认可机构  r+]a  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 BR6HD7G  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 z,qNuv"W  
authorized insurer 获授权保险人;获认可承保人 :'H}b*VWx  
authorized investment 特准投资项目 -K^(L #G  
authorized person 获授权人 muK)Y w[#N  
authorized representative 获授权代表 UWCm:eRQ  
authorized share capital 法定股本 oPAc6ObOV~  
automated quotation system 自动报价系统 -uAGG?ZER  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]  M+=q"#&  
自动交易系统〔香港期货交易所有限公司〕 ' z^v}~  
automatic adjustment mechanism 自动调整机制 ,=ju^_^sA  
automatic adjustment system 自动调整系统 _ Axw$oYS  
Automatic Clearing House 自动票据交换所 %AgCE"!  
automatic exchange rates accumulation system 自动化汇率累集系统 5=poe@1g  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 `EP-Qlm  
automatic teller machine [ATM] 自动柜员机 3wgZDF38  
autopay 自动转帐 T2T?)_f /  
available assets 可用资产 W.7u6F`  
available fiscal reserve 现存财政储备 h 1j1PRE  
available profit 可用利润 u7wZPIC{_  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 } F*=+n  
average 平均;平均数;海损 IxlPpS9Wx  
average basic salary 平均基本薪金 huin?,eGz  
average consumer expenditure 平均消费开支;一般消费开支 2JHF*zvO-  
average cost 平均成本 Y^?PHz'Go  
average cost of land production 增辟土地平均成本 R'1"`@f G  
average daily turnover 平均每日成交额 :OaGdL   
average daily wage rate 平均每日工资率 ]_ y;Igaj  
average expenditure pattern 平均开支模式 Q|Pm8{8  
average growth rate 平均增长率 dI,H:g  
average net fixed assets 固定资产平均净值 d D^?%,a  
average of relatives 相对价格平均数 ]%5gPfv[T  
average price 平均价格 2Q/V D,yU  
average propensity to consume 平均消费倾向;一般消费倾向 ciPaCrV  
average propensity to save 平均储蓄倾向;一般储蓄倾向 'xOH~RlE  
average rate 平均率 :)Nk  
average revenue 平均收入;平均收益 t1l4mdp  
average stock 平均库存;平均存货 Gm\jboef]  
average yearly rent 平均年租 {2&MyxV  
avoidance of double taxation 避免双重课税 0pe*DbYP5  
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 HtI>rj/\ x  
fVBu?<=d  
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