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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: B.z$0=b  
A share A股;甲类股份 . ,7bGY 1$  
abatement of tax 减税;减扣免税额 0lw>mxN  
ABN AMRO Bank N.V. 荷兰银行 X/!_>@`7?  
above-the-line expenditure 线上项目支出;经常预算支出 0mw1CUx9K  
above-the-line receipt 线上项目收入;经常预算收入 V"FQVtTx7  
ABSA Asia Limited 南非联合亚洲有限公司 lame/B&nc  
absolute change 绝对数值变更 'U@o!\=a  
absolute expenditure 实际开支 (IJNBJb  
absolute guideline figure 绝对准则数字 _|HhT^\P  
absolute interest 绝对权益 3v* ~CQy9  
absolute order of discharge 绝对破产解除令 \P\Z<z7jy  
absolute profit margin 绝对利润幅度 ;*K4{wvG  
absolute value 实值;绝对值 R>' %}|v/  
absolutely vested interest 绝对既得权益 _k-_&PR  
absorbed cost 已吸收成本;已分摊成本 "kg`TJf=  
absorption 吸收;分摊;合并 7#8Gn=g  
absorption rate 吸收率;摊配率;分摊率 =x~I'|%3  
ACB Finance Limited 亚洲商业财务有限公司 b@:OlZ~ %  
acceptable form of reciprocity 合理的互惠条件 c]=2>ov)hR  
acceptable rate 适当利率;适当汇率 ">A<%5F2  
acceptance agreement 承兑协议 5&Oc`5QD  
acceptance for honour 参加承兑 4aayMS !#  
acceptor 承兑人;接受人;受票人 rk=D5E7  
acceptor for honour 参加承兑人 ^xo<$zn  
accident insurance 意外保险 .nV2 n@SR  
Accident Insurance Association of Hong Kong 香港意外保险公会 >J"IN I  
accident insurance scheme 意外保险计划 DA=!AK>  
accident year basis 意外年度基准 ~lj~]j  
accommodation 通融;贷款 0D-`>_  
accommodation bill 通融票据;空头票据 ]`^! ]Ql  
accommodation party 汇票代发人 M  .#}  
account balance 帐户余额;帐户结余 3? {AGJ1  
account book 帐簿 k.T=&0J_1  
account collected in advance 预收款项 LZ*8YNp1'  
account current book 往来帐簿 -@TY8#O#-  
account of after-acquired property 事后取得的财产报告 9tiZIm93]  
account of defaulter 拖欠帐目 g40Hj Y  
account payable 应付帐款 OATdmHW  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 jm0p%%z  
account receivable 应收帐款 _=v#"l  
account receivable report 应收帐款报表 +z >)'#  
account statement 结单;帐单;会计财务报表 ?H{[u rLn  
account title 帐户名称;会计科目 N(/)e  
accountant's report 会计师报告 [m~J6WB  
Accountant's Report Rules 会计师报告规则 .6?"<zdPU  
accounting and auditing procedure 会计与审计程序;会计与核数程序 igO>)XbsM  
Accounting Arrangements 《会计安排》 MDMd$] CW  
accounting basis 会计基础 Lx"GBEkt7  
accounting by Official Receiver 破产管理署署长呈交的帐目 q*!R4yE;C  
Accounting Circular 《会计通告》 )m%uSSx#  
accounting class 会计类别 %1z;l.c  
accounting date 记帐日期;会计结算日期 MqmQ52HR  
accounting for money 款项核算 Z~'t'.=z  
Accounting Officer 会计主任 t;O)   
accounting period 会计报告期;会计期  tm1 =  
accounting policy 会计政策;会计方针 pP<8zTLn  
accounting practice 会计惯例 c{#2;k Q,  
accounting principle 会计准则 /qpSmRL  
accounting record 会计记录 h$S#fY8   
accounting report 会计报告 Y\xEPh  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Y$'j9bUJ  
Accounting Society of China 中国会计学会 CEy\1D  
accounting statement 会计报表 G5ATR<0m  
accounting system 会计制度;会计系统 sqkWQ`Ur  
accounting transaction 会计事项;帐务交易 ~uQ*u.wi  
accounting treatment 会计处理 )'shpRB;1  
accounting year 会计年度  Spm 0`  
accretion 增值;添加 6F\ 6,E  
accrual 应计项目;应累算数目 %"RJi?  
accrual basis 应计制;权责发生制 ]lWqV  
accrual basis accounting 应计制会计;权责发生制会计 yR[6s#F/h  
accrue 应累算;应计 ]4:QqdV  
accrued benefit 应累算利益 K.tNV{OL  
accrued charges 应计费用 W"{Ggk `  
accrued cumulative preference share dividend 应累算的累积优先股股息 l1KMEGmG  
accrued expenses 应累算费用 hCxg6e<[  
accrued interest payable 应付利息;应计未付利息 TykT(=  
accrued interest receivable 应收利息;应计未收利息 &AiAd6  
accrued right 累算权益 ]uXJjS f  
accruing profit 应累算的利润 (m]l -Re  
accumulated fiscal reserve 累积财政储备 8PI%Z6  
accumulated profit 累积利润;滚存溢利 d)%WaM%V  
accumulated reserve 累积储备 SX4*804a_  
accumulation of surplus income 累积收益盈余 A#U! KX  
acquired assets 既得资产 Koa9W >!  
acquisition 收购;购置;取得 m^X51,+<  
acquisition cost 购置成本 I{Du/"r#  
acquisition expenses 购置费用 n,I3\l9  
acquisition of 100% interest 收购全部股权 .Rr^AGA4  
acquisition of control 取得控制权 %9-^,og  
acquisition of fixed assets 购置固定资产 D(b01EQ;d  
acquisition of shell “买壳” r. 82RoG?G  
acquisition price 收购价 E@}F^0c  
act of God 天灾 ?Uql 30A  
acting partner 执事合伙人 l4C{LZ  
active market 买卖活跃的市场;交投畅旺的市场;旺市 "t|)Kl  
active partner 积极参与的合伙人 dX(JV' 18A  
active trading 交投活跃 +p u[JHF  
actual circulation 实际流通 {3Inj8a=?A  
actual cost 实际成本 1U\ap{z@  
actual expenditure 实际开支;实际支出 ]#0 (  
actual income 实际入息;实际收入;实际收益 +eVYy_bL-  
actual market 现货市场 1tuvJ+`{  
actual price 现货价;实际价格 bWSN]]e1#  
actual profit 实际利润 8SRR)O[)}  
actual quotation 实盘;实际价位;实际报价 n 0!8)Sth  
actual year basis 按实际年度计算 5es t  
actuals 实货 W"\~O"a  
actuarial investigation 精算调查 IjI'Hx  
actuarial principle 精算原则 !do`OEQKR  
actuarial report 精算师报告 KEAXDF&#  
Actuarial Society of Hong Kong 香港精算学会 QM,#:m1o  
actuarial valuation 精算师估值 {}$9 70y  
actuary 精算师 EQ%ooAb8  
ad referendum agreement 暂定协议;有待覆核的协定 <G})$f'x2  
ad valorem duty 从价税;按值征税 wAh]C;+{  
ad valorem duty system 从价税制 zB.cOMx  
ad valorem fee 从价费 LV}R 9f  
ad valorem tariff 从价关税 SYJO3cY  
additional allowance 额外免税额 -()WTdIy  
additional amount for unexpired risk 未过期风险的额外款额 c~0kZA6  
additional assessable profit 补加应评税利润 ~aC ?M&  
additional assessment 补加评税 PD#,KqL:  
additional commitment 额外承担 <4r8H-(%  
additional commitment vote 额外承担拨款 reu[rZ&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %;`Kd}CO  
additional dependent parent allowance 供养父母额外免税额 j~v`q5X  
additional provision 额外拨款 @SX%q&-  
additional stamp duty 附加印花税 j>8DaEfwx  
additional tax 补加税罚款;补加税款 ;|Cd q  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 s5~k]"{j  
adjudged bankrupt 被裁定破产 c 4z&HQd  
adjudicated bankrupt 裁定破产人 %H{pU:[5*  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ]r`;89:s>  
adjudication of bankruptcy 裁定破产;宣告破产 -K{R7  
adjudication of insolvency 裁定无力偿还债务 "vGh/sXW  
adjusted actual 经调整的实数;调整后的实数 0C4eer+D  
adjusted current assets 经调整的流动资产;调整后的流动资产 i/:L^SQAq  
adjusted figure 经调整的数字;调整后的数额 PMjNc_))  
adjusted liabilities 经调整的负债;调整后的负债 G,C`+1$*  
adjusted loss 经调整的亏损;调整后的亏损 *6I$N>1  
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 d4o ^+\  
adjusted profit 经调整的利润;调整后的利润 2A_1E \  
adjusted surplus 经调整的盈余额;调整后的盈余额 MQ,K%_m8  
adjusted value 经调整的价值;调整后的价值 IQ&PPC  
adjustment 调整;修订;理算〔保险〕 WNR]GI  
adjustment centre 调剂中心 vF\>;pcT  
adjustment lag 调整过程的时间差距;调整时差 O_QDjxj^rZ  
adjustment mechanism 调整机制 ,gV#x7IW  
adjustment of loss 亏损调整 z'l$;9(y  
adjustment process 调整过程;调整程序 u(vZOf]jL  
adjustment range 调整幅度 r1!1u7dr t  
administered exchange rate 受管制汇率 ]V"P &; m  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 l7`{O/hN  
administration expenses 行政费用 &'6/H/J  
administration fee 手续费;行政费 HZ3;2k  
administration in bankruptcy 破产管理 S:1[CNL;  
administration order 遗产管理令 CPB{eQeDuv  
administrator 管理人;遗产管理人 Es>' N3A z  
administrator of the estate 遗产管理人 6 Bq_<3P_  
admission of debt 债项承认书 5CK+\MK  
admission of proof 接纳债权证明 A f'&, 1=q  
advance 放贷款项;垫付款项;预支款项;预付款项 ~5 6&!4  
advance account 暂支帐目;预付款帐户 )>@S8v,(  
advance compensation 预付补偿金 ]_ C"A  
advance from shareholder 股东垫款 Pe`mZCd^  
advance pending reimbursement 预支以待日后付还 s;A7:_z#7  
advanced economy 先进经济体系 8 063LWV  
advancement 预付;预付财产 8AR8u!;8  
advances warrant 垫款令 4t*%(  
advancing 贷出 gC}}8( k  
adverse balance 逆差 eT b!xb  
adverse exchange 逆汇 Pmv@  
advertisement addressed to shareholders 在报章刊登的致股东通告 E &9<JS  
advice for collection 托收通知书 ,Zmjw@ w  
advice of drawing 提款通知书;汇票通知书 )N 3^r>(e<  
advice of payment 付款通知 TcZ.5Oe6h#  
Advisory Committee [Securities and Futures Commission] >pu4G+M  
谘询委员会〔证券及期货事务监察委员会〕 /3s&??{tv  
Advisory Committee on Diversification 经济多元化谘询委员会 T0 K!Msz  
affidavit 誓章;遗产申报誓章 2^[dy>[y0  
affidavit of no receipt 述明无收款的誓章 tz ;3  
affiliate 联号;联营公司;附属公司 cWW?@ _  
affiliated company 附属公司;联号;联营公司 UZ<K'H,q  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ;JxL>K(  
affordability 负担能力 "_/ih1z]  
African Development Bank [AfDB] 非洲开发银行 W&5/1``u\  
after-acquired property 事后取得的财产 >/ay'EyY;>  
after-hours dealing 市后交易 L[<#>/NPy  
after-tax profit 税后盈利;税后利润;税后溢利 ;6/WjUDw<|  
agency agreement 代理协议 m>=DJ{KQ  
agency expenses 代理机构的开支 SKC;@?  
agency fee 代理费 DS?.'"n[u  
Agency Law 《代理法》 Pn!~U] A$%  
agent 代理人;承销人 !.P||$x`&  
agent of company 公司代理人 !E$$ FvL  
agent's fee 代理人费;经纪费 n])#<0  
aggregate 总计;总数;总体数字 Wt/;iq"  
aggregate amount 总款额;总额 2E }vuw=c  
aggregate assets and liabilities 总体资产与负债 *2 Pr1U  
aggregate at constant price 按固定价格计算的总体数字 3sr_V~cZ9  
aggregate demand 总需求 ||hQ*X<m>  
aggregate gross position 总持仓量  VAiJL  
aggregate limit 总限额 M5{#!d}^D  
aggregate of salaries tax 合计薪俸税 1.14tS-}[4  
aggregate performance 总体表现;总体业绩 w_{tS\  
aggregate supply 总体供应 Qvp"gut)%X  
aggregate surplus 总盈余 s4bV0k  
aggregate total 整体总额 ` <1Wf  
aggregate value 总值;合计价值 i"&FW&W  
aggregated basis 合计基准 <Y k i8  
aggregated net chargeable income 合计应课税入息实额 4Ly>x>b<  
aggregation 合并计算;合计;总和 vAX(3  
aggregation of incomes of husband and wife 夫妇入息合并计算 uZ6krI  
aggregation of property 财产的总和 C8K2F5c5  
agio 差价;贴水 _mSefPl  
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》 1(DiV#epG  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment  GK/Po51  
《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》 ZV gfrvZP  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment T-N>w;P  
《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》 JP8}+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Et3I(X3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 d?7?tL2  
agreement for a settlement 授产协议 `XxnQng  
agreement for assignment 转让协议 &_L%wV|[  
agreement for sale 售卖协议;买卖协议 l~E~!MR  
agreement for sale and purchase 买卖协议 Ef]Hpjvp  
agreement for the payment of interest 支付利息协议 3en 9TB  
agreement for the repayment of money 还款协议 mG S4W;  
agreement of reinsurance 再保险协议 z>W:+W"o  
Agricultural Bank of China 中国农业银行 %>FtA)  
air passenger departure tax 飞机乘客离境税 IV,4BQ$  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 G(t:s5:  
airport tax 机场税 6qT@M0)i  
alcohol duty 酒精税 SES.&e|!6  
alienation 让与;让渡;转让 ?4':~;~  
alimony 生活费;赡养费 CyIlv0fd}  
All Ordinaries Index [AOI] 所有普通股指数 FMdu30JV  
all risks 全险;综合险 ! AwMD  
All Sales Record for Stock Market 《股票市场成交报告》 uG\~Hxqw7O  
Allied Capital Resources Limited 新联财务有限公司 *I 1H  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 X%b1KG|#(  
allocation letter 拨款信件 %mC@}  
allocation of fund 分配款项;预留款项 ny{C,1QG  
allocation of profit 利润分配;溢利分配 Om*QN]lGq  
allocation warrant 拨款令 CY o m  
allotment 分配;配股 ILm +o$o ~  
allotment notice 股份配售通知;配股通知 8 #4K@nm5  
allotment of shares 股份分配 V|u2(*  
allowable 可获宽免;免税的  uo`R  
allowable business loss 可扣除的营业亏损 yX!u&  
allowable expenses 可扣税的支出 I/7!5Z*  
allowance 免税额;津贴;备抵;准备金 t^'nh 1=  
allowance for debts 债项的免税额 [Vs\r&qL  
allowance for depreciation by wear and tear 耗损折旧免税额 iaL@- dg  
allowance for funeral expenses 殡殓费的免税额 ~ YH?wdT  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 E`TZ:W]r,  
allowance for repairs and outgoings 修葺及支出方面的免税额 @6UtnX'd  
allowance to debtor 给债务人的津贴 a/ A c^!(  
alteration of capital 资本更改 ko@ej^  
alternate trustee 候补受托人 L"ho|v9:  
amalgamation 合并 `N\ ^JAGW  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :9QU\{2  
ambit of charges 征税范围;收费范围 pyhXET '  
amended valuation 经修订的估值 |mt W)  
American Commodities Exchange 美国商品交易所 ZxvH1qx8  
American Express Bank Limited 美国运通银行 es7;eH*O9  
American Stock Exchange 美国证券交易所 8$NVVw]2,  
amortization 摊销 YNBM\Q  
amount due from banks 存放银行同业的款项 =2&\<Q_Fi  
amount due from banks abroad 存放海外银行同业的款项 b~zSsws.  
amount due from holding companies 控股公司欠款 'OnfU{Ai  
amount due from local banks 存放本港银行同业的款项 S# ]] h/  
amount due to banks 银行同业的存款 Xz4q^XJ  
amount due to banks abroad 海外银行同业的存款 8Qg{@#Wr  
amount due to holding companies 控股公司存款 4|PWR_x  
amount due to local banks 本港银行同业的存款 jC&fnt,O  
amount due to outport banks 外埠银行同业的存款 Ql{#dcRx  
amount for note issue 发行纸币的款额 r<0E[ ~  
amount of bond 担保契据的款额 *duG/?>P  
amount of consideration 代价款额 dBI-y6R  
amount of contribution 供款数额 Y|R=^ =d\  
amount of indebtedness 负债款额 _9>,9aL  
amount of principal of the loan 贷款本金额 Hf('BagBL  
amount of rates chargeable 应征差饷数额 SRfh{u  
amount of share capital 股本额 m]?Z_*1  
amount of sums assured 承保款额 9\"\7S/Z  
amount of variation 变动幅度 btg= # u  
amount of vote 拨款数额 b d 1^  
amount payable 应付款额 }{F)Ren  
amount receivable 应收款额 Pk;w.)kT  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 CFFb>d  
analysis 分析 `ArUoYb B  
ancillary risk 附属风险 %* 0GEfl/  
annual account 周年帐目;周年帐目报表;年度决算;年结 v\@qMaPY  
annual accounting date 年结日期 5[;[Te9=S  
annual allowance 每年免税额;年积金;年度津贴;年津 e_b,{l#  
annual balance 年度余额 Ii+3yE@c  
annual disposable income 每年可动用收入 $U[d#:]  
annual estimates 周年预算 1>e30Ri,g  
annual fee 年费 0~U0s3  
annual general meeting 周年大会 d>f;N+O%  
annual growth rate 年增率;每年增长率 /<-PW9X?  
annual long-term supplement 长期个案每年补助金 !*v% s  
annual pensionable emolument 可供计算退休金的年薪 :la i0> D  
annual report 年报 |!(8c>]Bo  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Yh95W  
annual return 周年报表;周年申报表;每年报税表格 'bx}[  
Annual Return Rules 《周年报表规则》 <PSz`)SN  
annual review of consumer prices 每年消费物价回顾 Lc~m`=B  
annual roll-forward basis 逐年延展方式 x/<ow4C  
annual salary 年薪 mW{;$@PLF"  
annual statement 年度报表;年度决算表 N[ = I  
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 JA4Zg*7I  
annuitant 年金受益人 k^oSG1F  
annuity 年金 8sj2@d  
annuity contract 年金合约 a[hF2/*  
annuity on human life 人寿年金 w9Yx2  
antecedent debt 先前的债项 k*A(7qQA`4  
ante-dated cheque 倒填日期支票 (GRW(Zd4  
anticipated expenditure 预期开支 ~k34#j:J65  
anticipated net profit 预期纯利 IGTO|sT"  
anticipated revenue 预期收入 zh) &6'S\  
anti-inflation measure 反通货膨胀措施 E6GubU  
anti-inflationary stance 反通货膨胀立场 <qR$ `mLN  
apparent deficit 表面赤字 !IOmJpl'  
apparent financial solvency 表面偿债能力 6Y2,fW8i,  
apparent partner 表面合伙人 D#<y pJR  
application for personal assessment 个人入息课税申请书 L9/'zhiZBx  
application of fund 资金应用 )FwOg;=3M"  
application to release as liquidator and to destruct the books of accounts and documents 9we];RYK  
申请免除清盘人职务及毁灭帐簿与文件 w}1IP-  
appointed actuary 委任精算师 `)a|Q  
appointed auditor 委任核数师;委任审计师 4&NB xe  
appointed trustee 委任的受托人 TzC(YWt  
appointer 委任人 ,P <I<QYu  
apportioned pro rata 按比例分摊  _ %mm  
apportionment 分配;分摊 gp9O%g3'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -}m  
apportionment formula 分摊方程式  *wJ$U  
apportionment of estate duty 遗产税的分摊 (~G*' /)  
appraisal 估价;评估 1tXc7NA<  
appreciable growth 可观增长 dFg&|Lp  
appreciable impact 显着影响 {b-C,J  
appreciable increase 可观增长 6Y[&1c8  
appreciation 增值;升值 s>;"bzzq  
appreciation against other currencies 相对其他货币升值 oRd{?I&NY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >*!T`P}p  
appreciation tax 增值税 @Xoh@:j\  
appropriation 拨款;拨用;拨付 ~jw:4sG  
appropriation account 拨款帐目 No\#N/1@P  
Appropriation Bill 拨款法案 *4~7p4 [  
appropriation-in-aid system 补助拨款办法 )%jS9e{d  
approved assets 核准资产 L\ysy2E0  
approved basket stock 认可一篮子证券 s-*N_Dv  
approved budget 核准预算 IRM jL.q  
approved charitable donation 认可慈善捐款 O#igH  
approved charitable institution 认可慈善机构 26~rEOgJ  
approved currency 核准货币;认可货币 ;s3@(OnjZ  
approved estimates 核准预算 Rb<| <D+  
approved estimates of expenditure 核准开支预算 d '2JMdbc  
approved overseas insurer 核准海外保险人 :C;fEJN  
approved overseas trust company 核准海外信托公司 =x w:@(]{  
approved pooled investment fund 核准汇集投资基金 ;2h"YU-b  
approved provident fund scheme 认可公积金计划 cV:Q(|QC  
approved provision 核准拨款 +PYR  
approved redeemable share 核准可赎回股份 p3fV w]N  
approved regional stock 认可地区性证券 >]}VD "\  
approved retirement scheme 认可退休金计划 RCqL~7C+ k  
approved subordinated loan 核准附属贷款 3Dc^lfn  
arbitrage 套戥;套汇;套利  ~@@t-QY  
arbitrageur 套戥者;套汇者 F@/syX;bb5  
arbitrary amount 临时款项 TJ>YJ D  
arrangement 措施;安排;协定 kk126?V]_  
arrears 欠款 w32F?78]  
arrears of pay 欠付薪酬 AkjoD7.*  
arrears of revenue 逾期未收税款;逾期未收的帐项 h1>.w pr  
articles of association 组织章程;组织细则;组织章程细则 ,=!s;+lu{  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 h%:wIkZ/  
ascertainment of profit 确定利润 a:|]F|  
"Asia Clear" “亚洲结算系统” b c .Vy  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 CWs;1`aP  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 yq3"VFh3d  
Asian Development Fund [ADF] 亚洲发展基金 ~=wBF  
Asian dollar bond 亚洲美元债券 ,hK =x  
Asian dollar market 亚洲美元市场 mp3Dc  
Asian dollar rate 亚洲美元利率 N0fE*xo  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @W+8z#xr'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 M-Nn \h$,  
asked price 沽盘;喊价;索价;卖方报价 >VjtKSN  
assessable income 应评税入息 f].z.  
assessable loss 应评税亏损 nb5%a   
assessable profit 应评税利润 rGH7S!\AM  
assessable value 应评税值 3I?yRE  
assessed profit 估定利润 !4F@ !.GG!  
assessed value 经评估价值 Z[+Qf3j}o6  
assessment 评税;评定;估价;评税单 o\j<EQb.  
assessment number 评税编号;估价编号 *=z.H  *  
assessment of additional tax 补加税评税 |q o3 E  
assessment of performance 业绩评估;实绩评价 hQSJt[8My  
Assessor 评税主任 ~R|fdD/%  
asset price bubbles 资产价格泡沫 AF{o=@  
asset-backed securities 具资产保证的证券 ,^xsdqpe  
assets accretion 资产增值 P\c0Q;){h"  
assets and liabilities 资产与负债 (I`< ;  
assets betterment statement 资产递增表;资产改进表 hy"p8j7_  
assets lending 实物放款;有抵押贷款 x2i`$iNhmP  
assets of the company passing on the death 死者去世时转移的公司资产 Fo"' [`  
assets pledged as security for liabilities 用作负债抵押的资产 [-[|4|CnOm  
assets portfolio 资产投资组合 fv3)#>Dgp>  
assets price 资产价格 /7*qa G  
assets quality 资产质素 [0+5 Gx  
assets realization 资产变现 h^9Ne/s~  
assets refinancing arrangement 资产再集资安排 (K"t</]  
assets securitization 资产证券化 d@|j>Z  
assets situated outside Hong Kong 在香港以外地方的资产 '9wD+'c=A  
assets stripping 削减资产;拆卖资产 s|!b: Ms`  
assets value 资产值 D/{Spw@  
assignee 承让人 _ )^n[_E  
assignment 转让;转让书;转让契 Qzk/oH s  
assignment of interest 权益转让 A[d'*n[  
assignment of letters patent and trade mark 专利证书及商标转让 ] )x z  
assignment of property 物业转让;物业转让书 Q!%CU8!`&  
assignment right 转让权 I(WND/&  
assignor 转让人 ~?A,GalS  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Y@'1}=`J  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "ZVBn!  
associate member 附属会员 8<^6<c  
associated body corporate 相联法人团体 ^_ZQf  
associated company 相联公司;联属公司 :kI x?cc  
associated corporation 相联法团 dR /UXzrc  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] sXC]{] P  
公认会计师公会〔英国〕 ZsPBs4<p  
Association of Futures Exchange Brokers 香港期货经纪协会 h$zPQ""8  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕  K[TMTn  
association of underwriters 承保人组织 o:Z*F0qm  
assumption of control 接管 +FVcrL@  
assurance 担保;保险;转易;转易书 l:+pO{7L  
assurance of interest 权益的转易 H "?-&>V-  
at 19XX price 按一九XX年价格计算 zT+yZA.L  
at a discount 按赔价计算;按贴水价格计算;打折扣 cfe[6N  
at a premium 按溢价计算;按升水价格计算 =Jl1D*B*  
at call 通知付款;按通知 Pq7tNM E  
at constant market price 按固定市价计算 0\}j[-`pF  
at constant price 按固定价格计算 PuABS>.;  
at cost 按成本计算 ~KfjT p#  
at current market price 按当时市价计算;按现时市价计算 -+I! (?  
at current price 按当时价格计算;按现时价格计算 <F.Ol/'h  
at factor cost 按要素成本计算;按生产要素成本计算 7#|NQ=yd  
at money-of-the-day price 按付款当日价格计算 Sdt2D  
at or better 按指定或较佳价位〔买卖指令〕 yM D* >8/  
at par 按面值计算;平价 .y[K =p3  
at sight 见票即付 $l[*Y  
at the close 按收市盘 1@qb.9wZ6  
at the opening 按开市盘 7iJk0L$]x  
attestation 见证;见证条款 .r*b+rc;]  
at-the-money option 平价期权 U ._1'pW  
attorney 受权人;受托代表人 s*#|EdD6@  
attornment 新拥有人承认书 IA!ixabG  
attributable profit 可归属利润 !`#9#T|  
attributable share value 可归属股份价值 WE~3(rs#X#  
Auckland Stock Exchange 奥克兰证券交易所 N$,)vb<  
auction 拍卖 O-2H!58$)  
auctioneer 拍卖商 ^9b `;}).  
audit 审计;核数 L,4 ^Of  
Audit Commission 审计署 R +JI ?/H  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] x?<5=,  
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#UeJu O  
audit review 帐目审查 et ~gO!1:*  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ta6 WZu  
audited account 审计帐目;经审计的帐目 ;qk~>  
audited annual account 经审计的周年帐目 FW.dHvNX  
audited balance sheet 经审计的资产负债表 Q#r 0DWo\  
auditor 核数师;核数主任;审计师 /eMZTh*1P  
auditor's certificate 核数师证明书;审计师证明书 K+$c,1wb  
auditor's report 核数师报告;审计师报告 {4m"S 7O  
Aussie bond 澳元债券 a&ByV!%%+_  
austerity budget 紧缩预算 2nie I*[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 fY"28#   
Australia All Ordinaries Index 澳洲所有普通股票指数 &lS0"`J=  
Australian Dollar [AUD] 澳元 tx1jBh:e=  
Australian Options Market 澳大利亚期权市场 z|?R=;,u`  
Australian Securities Commission 澳洲证券事务监察委员会 Po4cbFZ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |8`;55G  
Australian Stock Exchange 澳大利亚证券交易所 @>:07]Dxo  
Austrian Schilling [ATS] 奥地利先令 imhq*f#A[  
authentication 认证;鉴证 l?1!h2z%  
authority to purchase 委托购买证;委购书 p+7BsW.l  
authorization 认可;核准;授权;授权书 !^fJAtCN]  
authorization by direction 指示授权 ;VFr5.*x  
authorization by instruction 指令授权 B:r-')!0$#  
authorization by warrant 令状授权 "=n8PNV/ c  
authorization of unit trust 单位信托的认可 ;Gs**BB&  
authorized agent 指定代理人 C;) xjZiR  
authorized capital 法定资本 _~(Xd@c(  
authorized clerk 出市员 F i/G, [q  
authorized dealer 认可交易商 ZAH<!@qh  
authorized financial institution 认可财务机构 U?lu@5 ^Z  
authorized fund 认可基金 O]g+z$2o  
authorized fund house 获授权的基金公司;认可基金公司 #rr-4$w+  
authorized institution 认可机构 `pMI[pLZe  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2* L/c-  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 fBOPd =  
authorized insurer 获授权保险人;获认可承保人 ge oN4  
authorized investment 特准投资项目 6qJB"_.  
authorized person 获授权人 66Xt=US  
authorized representative 获授权代表 |\(/dXXP  
authorized share capital 法定股本 %UJ4wm  
automated quotation system 自动报价系统 )x7hhEk=^  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] l.W:6", w  
自动交易系统〔香港期货交易所有限公司〕 F`Y<(]+   
automatic adjustment mechanism 自动调整机制 KUyJ"q<W  
automatic adjustment system 自动调整系统 YcV~S#b  
Automatic Clearing House 自动票据交换所 h^*{chm]  
automatic exchange rates accumulation system 自动化汇率累集系统 <"+C<[n.  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 8)!;[G|  
automatic teller machine [ATM] 自动柜员机 ,7g;r_qwA  
autopay 自动转帐 m8PB2h  
available assets 可用资产 6;pREM+  
available fiscal reserve 现存财政储备 qi2dTB  
available profit 可用利润 iP%=Wo.  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 )\;r V';  
average 平均;平均数;海损 [E~TYk;  
average basic salary 平均基本薪金 E}=,"i  
average consumer expenditure 平均消费开支;一般消费开支 8vw]u_e  
average cost 平均成本 R7{hoqI2  
average cost of land production 增辟土地平均成本 \IfgL$+  
average daily turnover 平均每日成交额 (B-9M)  
average daily wage rate 平均每日工资率 5w1[KO#K|  
average expenditure pattern 平均开支模式 X8x>oV;8  
average growth rate 平均增长率 7$=@q|$  
average net fixed assets 固定资产平均净值 +3>4 ?,^g  
average of relatives 相对价格平均数 ;LE @Ezx  
average price 平均价格 fdG.=7`  
average propensity to consume 平均消费倾向;一般消费倾向 6I#DlAU@v  
average propensity to save 平均储蓄倾向;一般储蓄倾向 &zcj U+n  
average rate 平均率 Sh6Cw4 R  
average revenue 平均收入;平均收益 Vgn1I(Gj4  
average stock 平均库存;平均存货 ZRm\d3x4  
average yearly rent 平均年租 3p W MS&  
avoidance of double taxation 避免双重课税 AZy2Pu56  
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 8Jj0-4]  
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