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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: Xfc+0$U@  
A share A股;甲类股份 %8O1sF  
abatement of tax 减税;减扣免税额 r=Tz++!  
ABN AMRO Bank N.V. 荷兰银行 #Mw 6>5}<  
above-the-line expenditure 线上项目支出;经常预算支出 @vZeye  
above-the-line receipt 线上项目收入;经常预算收入 9epMw-)k  
ABSA Asia Limited 南非联合亚洲有限公司 cs lZ;  
absolute change 绝对数值变更 y#T.w0*  
absolute expenditure 实际开支 r1 axC%  
absolute guideline figure 绝对准则数字 tgyW:<iv  
absolute interest 绝对权益 @>fsg-|  
absolute order of discharge 绝对破产解除令 *"nN To  
absolute profit margin 绝对利润幅度 '\O[j*h^.  
absolute value 实值;绝对值 lfw|Q@  
absolutely vested interest 绝对既得权益 0Ra%>e(I^  
absorbed cost 已吸收成本;已分摊成本 CM%Rz-c  
absorption 吸收;分摊;合并 !F:ANoaS  
absorption rate 吸收率;摊配率;分摊率 vX@T Zet0  
ACB Finance Limited 亚洲商业财务有限公司 H@xHkqan  
acceptable form of reciprocity 合理的互惠条件 #My14u  
acceptable rate 适当利率;适当汇率 >^6|^rc  
acceptance agreement 承兑协议 l|81_BC"  
acceptance for honour 参加承兑 T095]*Hm  
acceptor 承兑人;接受人;受票人 ^GpLl   
acceptor for honour 参加承兑人 de/oK c  
accident insurance 意外保险 DaS~bweMw  
Accident Insurance Association of Hong Kong 香港意外保险公会 mv,5Q6!  
accident insurance scheme 意外保险计划 29AE B  
accident year basis 意外年度基准 wrQ0 2?  
accommodation 通融;贷款 1oc@]0n  
accommodation bill 通融票据;空头票据 J@o_-\@  
accommodation party 汇票代发人 7{Lp/z%r  
account balance 帐户余额;帐户结余 o:'@|(&<  
account book 帐簿 EQWRfx?d  
account collected in advance 预收款项 < z#.J]  
account current book 往来帐簿 `w&?SXFO8  
account of after-acquired property 事后取得的财产报告 S{m:Iij[;  
account of defaulter 拖欠帐目 /3#h]5Y"T  
account payable 应付帐款 0GlQWRa  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ;`O9YbP#  
account receivable 应收帐款 [uwn\-  
account receivable report 应收帐款报表 ?y-@c]  
account statement 结单;帐单;会计财务报表 BG6.,'~7o  
account title 帐户名称;会计科目 6gabnW3  
accountant's report 会计师报告 v2IcDz`}7  
Accountant's Report Rules 会计师报告规则 fig~z=m  
accounting and auditing procedure 会计与审计程序;会计与核数程序 (mr*Thy`@  
Accounting Arrangements 《会计安排》 +zwS[P@  
accounting basis 会计基础 :_,a%hb+8  
accounting by Official Receiver 破产管理署署长呈交的帐目 9Af nMD  
Accounting Circular 《会计通告》 ~470LgpO1  
accounting class 会计类别 **$kW bS  
accounting date 记帐日期;会计结算日期 -9~$Ll+2h  
accounting for money 款项核算 >V?W_oM)  
Accounting Officer 会计主任 ^F'~|zc"C  
accounting period 会计报告期;会计期 H:EK&$sU  
accounting policy 会计政策;会计方针 w&@zJ[  
accounting practice 会计惯例 xM=ydRu  
accounting principle 会计准则 E-%$1=;  
accounting record 会计记录 R$ !]z(  
accounting report 会计报告 [+d~He  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4{Q$^wD+.  
Accounting Society of China 中国会计学会 W__Y^\ ~  
accounting statement 会计报表  ,)uW`7  
accounting system 会计制度;会计系统 *LMzq9n3o  
accounting transaction 会计事项;帐务交易 =0L%<@yA  
accounting treatment 会计处理 Wks zN h  
accounting year 会计年度 ]x).C[^  
accretion 增值;添加 ce;$)Ff\  
accrual 应计项目;应累算数目 [p' A?-  
accrual basis 应计制;权责发生制 oxBTm|j7  
accrual basis accounting 应计制会计;权责发生制会计 VX*+:  
accrue 应累算;应计 T X iu/g(  
accrued benefit 应累算利益 ] g<$f#S  
accrued charges 应计费用 $EHF f$M  
accrued cumulative preference share dividend 应累算的累积优先股股息 ub!l Hl  
accrued expenses 应累算费用 "n{';Q)  
accrued interest payable 应付利息;应计未付利息 ZbiC=uh  
accrued interest receivable 应收利息;应计未收利息 q44vI  
accrued right 累算权益 ;HBKOe_3  
accruing profit 应累算的利润 a x)J!I18  
accumulated fiscal reserve 累积财政储备 pTaC$Ne  
accumulated profit 累积利润;滚存溢利 y4! :l=E^  
accumulated reserve 累积储备 M,W-,l ]  
accumulation of surplus income 累积收益盈余 xQ';$&  
acquired assets 既得资产 ]#[4eaCg  
acquisition 收购;购置;取得 |)xWQ KzA  
acquisition cost 购置成本 bo/<3gR  
acquisition expenses 购置费用 o~9sO=-O  
acquisition of 100% interest 收购全部股权 7IFZK\V  
acquisition of control 取得控制权 wpp!H<')  
acquisition of fixed assets 购置固定资产 \03<dUA6  
acquisition of shell “买壳” }Ml BmD  
acquisition price 收购价 E=8GSl/Jx  
act of God 天灾 w2!:>8o:  
acting partner 执事合伙人 e$teh` p3  
active market 买卖活跃的市场;交投畅旺的市场;旺市 DE7y\oO]  
active partner 积极参与的合伙人 AOkG.u-k  
active trading 交投活跃 TV0sxod6  
actual circulation 实际流通 JhjH_)  
actual cost 实际成本 b)x0;8<  
actual expenditure 实际开支;实际支出 iITMBS`}  
actual income 实际入息;实际收入;实际收益 :Jf</uP_  
actual market 现货市场 dGj0;3FI%  
actual price 现货价;实际价格 tK@7t0  
actual profit 实际利润 V;g) P  
actual quotation 实盘;实际价位;实际报价 s?s ,wdp  
actual year basis 按实际年度计算 HL]J=Gh  
actuals 实货 pacD7'1{  
actuarial investigation 精算调查 Pr>05lg  
actuarial principle 精算原则 =f H5 r_n  
actuarial report 精算师报告 x4PzP  
Actuarial Society of Hong Kong 香港精算学会 bI3GI:hp  
actuarial valuation 精算师估值 i#^YQCy  
actuary 精算师 GLESngAl  
ad referendum agreement 暂定协议;有待覆核的协定 .#Nf0  
ad valorem duty 从价税;按值征税 `mW~{)x  
ad valorem duty system 从价税制   NV-l9  
ad valorem fee 从价费 {qlcTc  
ad valorem tariff 从价关税 }ng?Ar[  
additional allowance 额外免税额 b%*`}B  
additional amount for unexpired risk 未过期风险的额外款额 wx`.  
additional assessable profit 补加应评税利润 '<vb_8.  
additional assessment 补加评税 3UmkFK<  
additional commitment 额外承担 `1n^~  
additional commitment vote 额外承担拨款 Qd\='*:!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 cl1ygpf(  
additional dependent parent allowance 供养父母额外免税额 n_rpT .[  
additional provision 额外拨款 1_Ks*7vuq  
additional stamp duty 附加印花税 PNd'21N  
additional tax 补加税罚款;补加税款 Aqmw#X  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 O9-`e  
adjudged bankrupt 被裁定破产 aeI0;u  
adjudicated bankrupt 裁定破产人 \2=I//YF  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 m&b1H9ymd  
adjudication of bankruptcy 裁定破产;宣告破产 h_ccE 6]t  
adjudication of insolvency 裁定无力偿还债务 A`JE(cIz3  
adjusted actual 经调整的实数;调整后的实数 2LR y/ah  
adjusted current assets 经调整的流动资产;调整后的流动资产 fVgN8b|&'  
adjusted figure 经调整的数字;调整后的数额 I^( pZ9  
adjusted liabilities 经调整的负债;调整后的负债 x:4R?!M.  
adjusted loss 经调整的亏损;调整后的亏损 7]{t^*  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 _&\'Va$  
adjusted profit 经调整的利润;调整后的利润 QcX\z\'vg  
adjusted surplus 经调整的盈余额;调整后的盈余额 s3m \  
adjusted value 经调整的价值;调整后的价值 |c8\alw  
adjustment 调整;修订;理算〔保险〕 +c!HXX  
adjustment centre 调剂中心 SPRTJdaC9  
adjustment lag 调整过程的时间差距;调整时差 L C##em=Y  
adjustment mechanism 调整机制 J)y g<*/3  
adjustment of loss 亏损调整 E3Y0@r  
adjustment process 调整过程;调整程序 8m=R" %h  
adjustment range 调整幅度 [ `1` E1X  
administered exchange rate 受管制汇率 }aVzr}!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 lw gwdB  
administration expenses 行政费用 E:M,nSc)53  
administration fee 手续费;行政费 4eB oR%2o  
administration in bankruptcy 破产管理 6it [i@*"  
administration order 遗产管理令 u?fM.=/N  
administrator 管理人;遗产管理人 Dq<DW2It>  
administrator of the estate 遗产管理人 ?H,f|nc  
admission of debt 债项承认书 vf@j d}?  
admission of proof 接纳债权证明 o?m1  
advance 放贷款项;垫付款项;预支款项;预付款项 />}zB![(K  
advance account 暂支帐目;预付款帐户 &4KUXn[F  
advance compensation 预付补偿金 64#Ri!RR}  
advance from shareholder 股东垫款 #:N#i  
advance pending reimbursement 预支以待日后付还 [;7zg@Sa  
advanced economy 先进经济体系 4i{Xs5zk  
advancement 预付;预付财产 <9 ^7r J  
advances warrant 垫款令 G1w$lc  
advancing 贷出 AaxQBTB  
adverse balance 逆差 Q W,:'\G  
adverse exchange 逆汇 ~XP|dn}  
advertisement addressed to shareholders 在报章刊登的致股东通告 7S 8X)  
advice for collection 托收通知书 ]UEA"^  
advice of drawing 提款通知书;汇票通知书 P(Rl/eyRM  
advice of payment 付款通知 W|Sab$h  
Advisory Committee [Securities and Futures Commission] Iox)-  
谘询委员会〔证券及期货事务监察委员会〕 CJCxL\  
Advisory Committee on Diversification 经济多元化谘询委员会 s@iY'11  
affidavit 誓章;遗产申报誓章 {DKZ ~  
affidavit of no receipt 述明无收款的誓章 :L+ xEL  
affiliate 联号;联营公司;附属公司 D iOd!8Y  
affiliated company 附属公司;联号;联营公司 'h0>]A 2|X  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 mRC3w(W  
affordability 负担能力 -6I*k |%8T  
African Development Bank [AfDB] 非洲开发银行 EV Z1Z  
after-acquired property 事后取得的财产 `pCy:J?d>l  
after-hours dealing 市后交易 LTzdg >\oJ  
after-tax profit 税后盈利;税后利润;税后溢利 @v@F%JCZ  
agency agreement 代理协议 _eq$C=3Ta  
agency expenses 代理机构的开支 #BcUE?K*N  
agency fee 代理费 41d+z>a]  
Agency Law 《代理法》 lEwQj[ k  
agent 代理人;承销人 `:~Wu/Ogr  
agent of company 公司代理人 &v*4AZ['  
agent's fee 代理人费;经纪费 w9<'0wcs  
aggregate 总计;总数;总体数字 et~D9='E  
aggregate amount 总款额;总额 K-\wx5#l/  
aggregate assets and liabilities 总体资产与负债 b?KdR5  
aggregate at constant price 按固定价格计算的总体数字 )\:IRr"  
aggregate demand 总需求 UCmy$aW  
aggregate gross position 总持仓量 w.aEc}@(^  
aggregate limit 总限额 gsEcvkj*  
aggregate of salaries tax 合计薪俸税 &dWGa+e  
aggregate performance 总体表现;总体业绩 *_YR*e0^nN  
aggregate supply 总体供应 F.aG7  
aggregate surplus 总盈余 GVlT+Rs7  
aggregate total 整体总额 o938!jML_  
aggregate value 总值;合计价值 G%l')e)9Gq  
aggregated basis 合计基准 ]g;+7  
aggregated net chargeable income 合计应课税入息实额 MG.c`t/w  
aggregation 合并计算;合计;总和 c CDT27 @  
aggregation of incomes of husband and wife 夫妇入息合并计算 ,9jk<)m]L  
aggregation of property 财产的总和 W).Kq-  
agio 差价;贴水 HH7WMYoKY  
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》 v'?o#_La+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment M[z1B!rT  
《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》 k*6"!J%A  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment gt.F[q3  
《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》 .'H$|"( v  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment f&^"[S"\f  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;a@riPqx!  
agreement for a settlement 授产协议 3b0|7@_E  
agreement for assignment 转让协议 c-(dm:  
agreement for sale 售卖协议;买卖协议 65O 8?I  
agreement for sale and purchase 买卖协议 vdgK3I  
agreement for the payment of interest 支付利息协议 ge?or]T1S  
agreement for the repayment of money 还款协议 ^ swj!da  
agreement of reinsurance 再保险协议 9)S3{i6w  
Agricultural Bank of China 中国农业银行 x"C7NW[$  
air passenger departure tax 飞机乘客离境税 9Xa.%vw>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 _oG%bNM  
airport tax 机场税 d`flYNg4  
alcohol duty 酒精税 Twd*HH  
alienation 让与;让渡;转让 oLX[!0M^  
alimony 生活费;赡养费 V3cKdlu Na  
All Ordinaries Index [AOI] 所有普通股指数 qyVARy  
all risks 全险;综合险 @73kry v  
All Sales Record for Stock Market 《股票市场成交报告》 p9 ,[kb  
Allied Capital Resources Limited 新联财务有限公司 LVdR,'lS  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 sm{0o$\Z  
allocation letter 拨款信件 wL:7G  
allocation of fund 分配款项;预留款项 yevJA?C4 v  
allocation of profit 利润分配;溢利分配 GJQ>VI2cY  
allocation warrant 拨款令 Z}vDP^rf  
allotment 分配;配股 /8l@n dZf  
allotment notice 股份配售通知;配股通知 <N~9=g3  
allotment of shares 股份分配 y5aPs z  
allowable 可获宽免;免税的 _U4@W+lhX_  
allowable business loss 可扣除的营业亏损 :8/ 6dx@Y(  
allowable expenses 可扣税的支出 j-**\.4a~  
allowance 免税额;津贴;备抵;准备金 ,\&r\!=  
allowance for debts 债项的免税额 i4k [#x  
allowance for depreciation by wear and tear 耗损折旧免税额 yO@1#  
allowance for funeral expenses 殡殓费的免税额 ^;s/4  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 a]5y CBm  
allowance for repairs and outgoings 修葺及支出方面的免税额 FF^h(Ea  
allowance to debtor 给债务人的津贴 C<T6l'S{?  
alteration of capital 资本更改 VKYljY0#  
alternate trustee 候补受托人 jwLZC  
amalgamation 合并 oO3 ^9?Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y7q Q` |  
ambit of charges 征税范围;收费范围 i!UT =  
amended valuation 经修订的估值 >m!Z$m([J  
American Commodities Exchange 美国商品交易所 pYAKA1F  
American Express Bank Limited 美国运通银行 PbS1`8|4  
American Stock Exchange 美国证券交易所 +'93%/:  
amortization 摊销 (X5y%~;V5a  
amount due from banks 存放银行同业的款项 hPG@iX|V  
amount due from banks abroad 存放海外银行同业的款项 _s0)Dl6K  
amount due from holding companies 控股公司欠款 "0 %f R"  
amount due from local banks 存放本港银行同业的款项 }dMX1e1h8  
amount due to banks 银行同业的存款 $`\qY ^.(  
amount due to banks abroad 海外银行同业的存款 #tsP  
amount due to holding companies 控股公司存款 (7! pc  
amount due to local banks 本港银行同业的存款 [hot,\+f  
amount due to outport banks 外埠银行同业的存款 >)*d/^  
amount for note issue 发行纸币的款额 3w p@OF_  
amount of bond 担保契据的款额 \/SOpC  
amount of consideration 代价款额 tQT<1Q02i  
amount of contribution 供款数额 q\jq9)  
amount of indebtedness 负债款额 [hH>BEtm  
amount of principal of the loan 贷款本金额 Uy|!f]"?  
amount of rates chargeable 应征差饷数额 8tjWVo  
amount of share capital 股本额 FwB xag:u  
amount of sums assured 承保款额 S[y_Ew zq  
amount of variation 变动幅度 iI'ib-d  
amount of vote 拨款数额 e&ZH 1^O  
amount payable 应付款额 1TfFWlf[B  
amount receivable 应收款额 =Xid"$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jg%mWiKwK7  
analysis 分析 Oi~Dio_?  
ancillary risk 附属风险 G[>CBh5  
annual account 周年帐目;周年帐目报表;年度决算;年结 (yuOY/~k/  
annual accounting date 年结日期 |cuKC \  
annual allowance 每年免税额;年积金;年度津贴;年津 0d:t=LKw)  
annual balance 年度余额 ! ,H6.IH;S  
annual disposable income 每年可动用收入 1\/vS$bi(  
annual estimates 周年预算 $ Fc}K+  
annual fee 年费 >Q"3dw  
annual general meeting 周年大会 "B"ql-K  
annual growth rate 年增率;每年增长率 g%^/^<ei  
annual long-term supplement 长期个案每年补助金 NgsEEPu?  
annual pensionable emolument 可供计算退休金的年薪 ^j pQfDe6  
annual report 年报 iDgc$'%?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 z$g__q-  
annual return 周年报表;周年申报表;每年报税表格 y!S:d  
Annual Return Rules 《周年报表规则》 = 4|"<8'  
annual review of consumer prices 每年消费物价回顾 4T$jY}U  
annual roll-forward basis 逐年延展方式 6q0)/|,@  
annual salary 年薪  4y5Q5)j  
annual statement 年度报表;年度决算表 S_??G:i  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 b 5K"lPr  
annuitant 年金受益人 kDQE*o  
annuity 年金 l$HBYA\Qh  
annuity contract 年金合约 /']`}*d  
annuity on human life 人寿年金 C~.\2D`zy  
antecedent debt 先前的债项 cR55,DR,#W  
ante-dated cheque 倒填日期支票 ~K|ha26W  
anticipated expenditure 预期开支 bYhG`1,$-a  
anticipated net profit 预期纯利 gth_Sz5!#  
anticipated revenue 预期收入 zt|1tU:  
anti-inflation measure 反通货膨胀措施 =\i%,YY  
anti-inflationary stance 反通货膨胀立场 ;Tq4!w'rH  
apparent deficit 表面赤字 apM)$  
apparent financial solvency 表面偿债能力 E/1:4?1 S  
apparent partner 表面合伙人 +m~3InWq  
application for personal assessment 个人入息课税申请书 qn{9vr  
application of fund 资金应用 EUgKJ=jw  
application to release as liquidator and to destruct the books of accounts and documents Dcs O~mg  
申请免除清盘人职务及毁灭帐簿与文件 #-"C_~-MH  
appointed actuary 委任精算师 p R`nQM-D  
appointed auditor 委任核数师;委任审计师 d:]ZFk_*  
appointed trustee 委任的受托人 %7\l+g,  
appointer 委任人 CSWA/#&8>  
apportioned pro rata 按比例分摊 ZN'B @E=p  
apportionment 分配;分摊 # M3d=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _|MK0'+f  
apportionment formula 分摊方程式 E2.!|u2  
apportionment of estate duty 遗产税的分摊 $kR%G{j 4  
appraisal 估价;评估 0R]'HA>  
appreciable growth 可观增长 [{`&a#Q  
appreciable impact 显着影响 ,%V%g!6{  
appreciable increase 可观增长 Y|/,*,u+  
appreciation 增值;升值 r`+G9sj3U  
appreciation against other currencies 相对其他货币升值 =&.9z 4A  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PuBE=9,  
appreciation tax 增值税 :Us+u-~  
appropriation 拨款;拨用;拨付 SD:Bw0gzrI  
appropriation account 拨款帐目 .K#' Fec  
Appropriation Bill 拨款法案 y<v-,b*  
appropriation-in-aid system 补助拨款办法 fp3`O9+em  
approved assets 核准资产 JV !F<  
approved basket stock 认可一篮子证券 EQHCw<e  
approved budget 核准预算 G-vkkNj%e  
approved charitable donation 认可慈善捐款 +^rt48${ y  
approved charitable institution 认可慈善机构 (Nf!E[ }Z  
approved currency 核准货币;认可货币 wYv++< z  
approved estimates 核准预算 %(\et%[]  
approved estimates of expenditure 核准开支预算 K}whqe]j  
approved overseas insurer 核准海外保险人 Rp_}_hL0  
approved overseas trust company 核准海外信托公司 H:z<]Rc  
approved pooled investment fund 核准汇集投资基金 Z{F^qwne  
approved provident fund scheme 认可公积金计划 +j8-l-o  
approved provision 核准拨款 :F"NF  
approved redeemable share 核准可赎回股份 0NvicZ7VR  
approved regional stock 认可地区性证券 Z)u_2e  
approved retirement scheme 认可退休金计划 +&M>J|  
approved subordinated loan 核准附属贷款 ] J|#WtS  
arbitrage 套戥;套汇;套利 !\Xrl) $j{  
arbitrageur 套戥者;套汇者 /kO%aN  
arbitrary amount 临时款项 RW Jyd=  
arrangement 措施;安排;协定 1dy"  
arrears 欠款 4a.8n!sys  
arrears of pay 欠付薪酬 LTb#1JC  
arrears of revenue 逾期未收税款;逾期未收的帐项 iWe'|Br  
articles of association 组织章程;组织细则;组织章程细则 Jep/%cT$w  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 f/,8sGkX;  
ascertainment of profit 确定利润 qyY/:&E,Z  
"Asia Clear" “亚洲结算系统” n2'XWbMaL  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 bK!uR&i^l  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 hb)83mH}  
Asian Development Fund [ADF] 亚洲发展基金  [cfXcl  
Asian dollar bond 亚洲美元债券 ,x[~|J!  
Asian dollar market 亚洲美元市场 ob[G3rfd@Z  
Asian dollar rate 亚洲美元利率 5'wFZ=>vMt  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ZNDjk  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 QbWeQ[V{  
asked price 沽盘;喊价;索价;卖方报价 )fke;Y0  
assessable income 应评税入息 j4#S/:Q<7  
assessable loss 应评税亏损 9m%+6#|  
assessable profit 应评税利润 "1Y DT-I"  
assessable value 应评税值 og*ti!Z  
assessed profit 估定利润 >T\^dHtz  
assessed value 经评估价值 eFQz G+/  
assessment 评税;评定;估价;评税单 H]{`q  
assessment number 评税编号;估价编号 Vg"vC  
assessment of additional tax 补加税评税 ,A0v 5Q<  
assessment of performance 业绩评估;实绩评价 }[;r-5}  
Assessor 评税主任 D*wY,\  
asset price bubbles 资产价格泡沫 h{ EnS5~  
asset-backed securities 具资产保证的证券 !}"PHby5N  
assets accretion 资产增值 7U&<{U<  
assets and liabilities 资产与负债 E@Yq2FBpnn  
assets betterment statement 资产递增表;资产改进表 q-+_Y `_\  
assets lending 实物放款;有抵押贷款 5N2`e3:I  
assets of the company passing on the death 死者去世时转移的公司资产 M^/ZpKeT"  
assets pledged as security for liabilities 用作负债抵押的资产 5^2P\y(?  
assets portfolio 资产投资组合 H" pwIiC  
assets price 资产价格 %e/L .#0  
assets quality 资产质素 _+0c<'  
assets realization 资产变现 k& ]I;Aq  
assets refinancing arrangement 资产再集资安排 u6*0% Km  
assets securitization 资产证券化 ~(.&nysZ-  
assets situated outside Hong Kong 在香港以外地方的资产 "3Ckc"G@  
assets stripping 削减资产;拆卖资产 R\u5!M$::  
assets value 资产值 Dv=pX.Z+  
assignee 承让人 XpT~]q}  
assignment 转让;转让书;转让契 _=I&zUF  
assignment of interest 权益转让 ]L\]Ll;  
assignment of letters patent and trade mark 专利证书及商标转让 &&sm7F%  
assignment of property 物业转让;物业转让书 (/_w23rr  
assignment right 转让权 v 5&8C  
assignor 转让人 [Lid%2O3ZR  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ^`9O$.'@  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 .H86f !=  
associate member 附属会员 A] f^9F@  
associated body corporate 相联法人团体 %^;rYn3  
associated company 相联公司;联属公司 *adwCiB  
associated corporation 相联法团 B(R$5Xp  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] -JdNA2P  
公认会计师公会〔英国〕 h,i=Y+1  
Association of Futures Exchange Brokers 香港期货经纪协会 2)|G%f_lS  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 w.-J2%J   
association of underwriters 承保人组织 .fNLhyd  
assumption of control 接管 .JWN\\  
assurance 担保;保险;转易;转易书  KzZRFEA_  
assurance of interest 权益的转易 x 4`RKv2m  
at 19XX price 按一九XX年价格计算 Fma#`{va  
at a discount 按赔价计算;按贴水价格计算;打折扣 /t _QA  
at a premium 按溢价计算;按升水价格计算 [T2!,D.  
at call 通知付款;按通知 F<2qwP  
at constant market price 按固定市价计算 i#Z#(D `m  
at constant price 按固定价格计算 >ti)m >f  
at cost 按成本计算 (U|WP%IM'  
at current market price 按当时市价计算;按现时市价计算 Ap<j;s4`  
at current price 按当时价格计算;按现时价格计算 Ce@"+k+w  
at factor cost 按要素成本计算;按生产要素成本计算 poS=8mN8;  
at money-of-the-day price 按付款当日价格计算 ;fm> \f  
at or better 按指定或较佳价位〔买卖指令〕 m]ALW0  
at par 按面值计算;平价 uVZX53 ,g  
at sight 见票即付 jG/@kh*m  
at the close 按收市盘 zIc_'Z,b  
at the opening 按开市盘 EzXi*/  
attestation 见证;见证条款 |I=GI]I  
at-the-money option 平价期权 7n'Ww=ttI  
attorney 受权人;受托代表人 %u*HNo  
attornment 新拥有人承认书 G~zP&9N|  
attributable profit 可归属利润 slG%o5|m  
attributable share value 可归属股份价值 Vx=tP.BO]  
Auckland Stock Exchange 奥克兰证券交易所 qfgw^2aUa  
auction 拍卖 wF{M"$am  
auctioneer 拍卖商 LcmZ"M6  
audit 审计;核数 8 v<*xy  
Audit Commission 审计署 ce1U}">11  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 249DAjn+  
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〕 #7naI*O  
audit review 帐目审查 BBRZlx  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ?p &Xf>K  
audited account 审计帐目;经审计的帐目 J L2g!n= K  
audited annual account 经审计的周年帐目 'LLpP#(  
audited balance sheet 经审计的资产负债表 rTA#4.*&  
auditor 核数师;核数主任;审计师 _>Oc> .MB  
auditor's certificate 核数师证明书;审计师证明书 qGECw#  
auditor's report 核数师报告;审计师报告 D4U<Rn6N_5  
Aussie bond 澳元债券 Ak,T{;rD  
austerity budget 紧缩预算 9_J'P2e  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 d@+u&xrd  
Australia All Ordinaries Index 澳洲所有普通股票指数 X->` ~-aj  
Australian Dollar [AUD] 澳元 L=kETJ:g  
Australian Options Market 澳大利亚期权市场 $`"$ZI6[  
Australian Securities Commission 澳洲证券事务监察委员会 8:"s3xaO3  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 md /NMC \  
Australian Stock Exchange 澳大利亚证券交易所 x UTlM  
Austrian Schilling [ATS] 奥地利先令 r<_qU3Eaj  
authentication 认证;鉴证 l#3jJn  
authority to purchase 委托购买证;委购书 #}C6}};  
authorization 认可;核准;授权;授权书 ME'LZ"VT  
authorization by direction 指示授权 7Q # A  
authorization by instruction 指令授权 k, jcLX.  
authorization by warrant 令状授权 ePiZHqIsv/  
authorization of unit trust 单位信托的认可 c^}DBvG,  
authorized agent 指定代理人 4siq  
authorized capital 法定资本 ryt`yO  
authorized clerk 出市员 p1 mY!&e(  
authorized dealer 认可交易商 !~ZAm3GwL  
authorized financial institution 认可财务机构 3U[:N &Jb  
authorized fund 认可基金 7G  3e  
authorized fund house 获授权的基金公司;认可基金公司 |:LklpdYe  
authorized institution 认可机构 W%< z|  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 HXQ } B$V  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 (Iv*sd *  
authorized insurer 获授权保险人;获认可承保人 D]+@pK b  
authorized investment 特准投资项目 2:&QBwr+;  
authorized person 获授权人  ~5n?=  
authorized representative 获授权代表 (kSb74*g  
authorized share capital 法定股本 P +Sgbtc  
automated quotation system 自动报价系统 LCok4N$o  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] #e&LyYx4  
自动交易系统〔香港期货交易所有限公司〕 O5A]{ W  
automatic adjustment mechanism 自动调整机制 (4FZK7Fm  
automatic adjustment system 自动调整系统 ?fNUmk^A<  
Automatic Clearing House 自动票据交换所 G-Zn-I  
automatic exchange rates accumulation system 自动化汇率累集系统 TZa LB}4  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 t7,**$ST  
automatic teller machine [ATM] 自动柜员机 !s[ gv1  
autopay 自动转帐 8,]wOxwqi  
available assets 可用资产 FOS*X  
available fiscal reserve 现存财政储备 /7K7o8g  
available profit 可用利润 Bh()?{q  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 GCp90  
average 平均;平均数;海损 d"}lh:L9  
average basic salary 平均基本薪金 gyOAvx  
average consumer expenditure 平均消费开支;一般消费开支 <P-AlHYV-  
average cost 平均成本 a#+;BH 1  
average cost of land production 增辟土地平均成本 #[y2nK3zF  
average daily turnover 平均每日成交额 |5\: E}1  
average daily wage rate 平均每日工资率 *):s**BJ$  
average expenditure pattern 平均开支模式 DN|+d{^lN  
average growth rate 平均增长率 1A N)%  
average net fixed assets 固定资产平均净值 @g1T??h   
average of relatives 相对价格平均数 kf_*=ER  
average price 平均价格 iy|xF~  
average propensity to consume 平均消费倾向;一般消费倾向 =+"-8tz8FV  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ro18%' RRI  
average rate 平均率 Gc<^ b  
average revenue 平均收入;平均收益 L:Me  
average stock 平均库存;平均存货 q `L}\}o  
average yearly rent 平均年租 BJnysQ  
avoidance of double taxation 避免双重课税 t[\6/`YH  
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 /@6T~XY M  
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