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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: k7?(I U  
A share A股;甲类股份 "Mth<%i  
abatement of tax 减税;减扣免税额 b?z8Yp6  
ABN AMRO Bank N.V. 荷兰银行 LaRY#9  
above-the-line expenditure 线上项目支出;经常预算支出 2!A/]:[F  
above-the-line receipt 线上项目收入;经常预算收入 d:3G4g  
ABSA Asia Limited 南非联合亚洲有限公司 WK-WA$7\  
absolute change 绝对数值变更 >354O6  
absolute expenditure 实际开支 =4G9ev 4  
absolute guideline figure 绝对准则数字 m6s32??m  
absolute interest 绝对权益 uv,t(a.^  
absolute order of discharge 绝对破产解除令 % %*t{0!H+  
absolute profit margin 绝对利润幅度 l&zd7BM9(  
absolute value 实值;绝对值 a4?:suX$  
absolutely vested interest 绝对既得权益 E=7~\7TE  
absorbed cost 已吸收成本;已分摊成本 J^U#dYd  
absorption 吸收;分摊;合并 <S<(wFE@4  
absorption rate 吸收率;摊配率;分摊率 @#nB]qV:e  
ACB Finance Limited 亚洲商业财务有限公司 h/d&P  
acceptable form of reciprocity 合理的互惠条件 bx1'  
acceptable rate 适当利率;适当汇率 o}<}zTU  
acceptance agreement 承兑协议 S>nM&758  
acceptance for honour 参加承兑 ,`K'qms  
acceptor 承兑人;接受人;受票人 VK8 5A  
acceptor for honour 参加承兑人 QM OOJA  
accident insurance 意外保险 p tMysYT'  
Accident Insurance Association of Hong Kong 香港意外保险公会 vtmvvv  
accident insurance scheme 意外保险计划 Pl U!-7  
accident year basis 意外年度基准 {A{=RPL  
accommodation 通融;贷款 P'[w9'B  
accommodation bill 通融票据;空头票据 u>}k+8~  
accommodation party 汇票代发人 ^8DC W`V  
account balance 帐户余额;帐户结余 _jp8;M~Z  
account book 帐簿 F9N)UW:w  
account collected in advance 预收款项 bPWIf*3#  
account current book 往来帐簿 |+%K89W  
account of after-acquired property 事后取得的财产报告 &q>=6sQvf  
account of defaulter 拖欠帐目 7cH[}v`pn  
account payable 应付帐款 %c):^;6p  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ]*?qaIdqu  
account receivable 应收帐款 Ao2t=vg  
account receivable report 应收帐款报表 $5l8V  
account statement 结单;帐单;会计财务报表 @wb V@  
account title 帐户名称;会计科目 88G Q  F  
accountant's report 会计师报告 +v/_R{ M  
Accountant's Report Rules 会计师报告规则 9 u{#S}c`  
accounting and auditing procedure 会计与审计程序;会计与核数程序 t\X5B]EZ  
Accounting Arrangements 《会计安排》 U]O7RH  
accounting basis 会计基础 p "u5wJ_  
accounting by Official Receiver 破产管理署署长呈交的帐目 Ji gc@@B.  
Accounting Circular 《会计通告》 .M!HVq47m  
accounting class 会计类别 i!9yN: m0  
accounting date 记帐日期;会计结算日期 K[O'@v  
accounting for money 款项核算 s#>Bwn&b)  
Accounting Officer 会计主任 Z8Qmj5'[  
accounting period 会计报告期;会计期 Ry8@U9B6,t  
accounting policy 会计政策;会计方针 4 QD.'+ L  
accounting practice 会计惯例 !>TH#sU$  
accounting principle 会计准则 x pT85D  
accounting record 会计记录 #)z_TM07P  
accounting report 会计报告 pPUKx =d  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 zrri&QDF<  
Accounting Society of China 中国会计学会 d?S7E q9`  
accounting statement 会计报表 (=,p"3^  
accounting system 会计制度;会计系统 l-g+E{ZM  
accounting transaction 会计事项;帐务交易 I8rtta  
accounting treatment 会计处理 8V?O=3<a  
accounting year 会计年度 HsO4C)/  
accretion 增值;添加 B/7c`V  
accrual 应计项目;应累算数目 P >HEV a  
accrual basis 应计制;权责发生制 va[@XGaC3  
accrual basis accounting 应计制会计;权责发生制会计 `L/\F,  
accrue 应累算;应计 NLf6}  
accrued benefit 应累算利益 LNPwb1)  
accrued charges 应计费用 u?r=;:N|y  
accrued cumulative preference share dividend 应累算的累积优先股股息 *H8(G%a!^  
accrued expenses 应累算费用 G$ ( B26  
accrued interest payable 应付利息;应计未付利息 Ou>L|#=!  
accrued interest receivable 应收利息;应计未收利息 0P_qtS  
accrued right 累算权益 ?VmE bl  
accruing profit 应累算的利润 4*&_h g)h  
accumulated fiscal reserve 累积财政储备 '#L.w6<B  
accumulated profit 累积利润;滚存溢利 \L Gj]mb1  
accumulated reserve 累积储备 V*U{q%p(  
accumulation of surplus income 累积收益盈余 RX3P %xZ  
acquired assets 既得资产 : A9G>qg  
acquisition 收购;购置;取得 gP:mZ7  
acquisition cost 购置成本 0rP`BK|  
acquisition expenses 购置费用 bS[;d5  
acquisition of 100% interest 收购全部股权 p'tB4V qT  
acquisition of control 取得控制权 T*e>_\Tx  
acquisition of fixed assets 购置固定资产 S3l$\X;6X  
acquisition of shell “买壳” }&M$  
acquisition price 收购价 +zn&DG0\X  
act of God 天灾 D-J G0.@  
acting partner 执事合伙人 b ;A(6^V  
active market 买卖活跃的市场;交投畅旺的市场;旺市 XR3=Y0YDf  
active partner 积极参与的合伙人 qVjl8%)  
active trading 交投活跃 V~([{  
actual circulation 实际流通 d[eN#<  
actual cost 实际成本 EFSln*|  
actual expenditure 实际开支;实际支出 *uoc;6  
actual income 实际入息;实际收入;实际收益 ]n _OQ)VO  
actual market 现货市场 HY|=Z\l"  
actual price 现货价;实际价格 ?Zu2=<DU  
actual profit 实际利润 9O1#%  
actual quotation 实盘;实际价位;实际报价 C{^U^>bU  
actual year basis 按实际年度计算 HuzHXn)  
actuals 实货 `tZm  
actuarial investigation 精算调查 jg%HaA<zO  
actuarial principle 精算原则 \qk+cK;+  
actuarial report 精算师报告 %an"cQ ]  
Actuarial Society of Hong Kong 香港精算学会 &Cv0oi&B  
actuarial valuation 精算师估值 <O+T4.z  
actuary 精算师 ;]XKe')  
ad referendum agreement 暂定协议;有待覆核的协定 G>Uam TM  
ad valorem duty 从价税;按值征税 pH!e<m  
ad valorem duty system 从价税制 MOp06  
ad valorem fee 从价费 fg}&=r  
ad valorem tariff 从价关税 C 0@tMB7  
additional allowance 额外免税额 MhT.Zg\  
additional amount for unexpired risk 未过期风险的额外款额 ti%uyXfja  
additional assessable profit 补加应评税利润  # ub!  
additional assessment 补加评税 OZ2YflT  
additional commitment 额外承担 8y:c3jzP_  
additional commitment vote 额外承担拨款 33/aYy  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 g<d#zzP"T  
additional dependent parent allowance 供养父母额外免税额 A|Z'\D0  
additional provision 额外拨款 o$ disJ  
additional stamp duty 附加印花税 A 9\]y%!  
additional tax 补加税罚款;补加税款 &"G4yM  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Vm+e%  
adjudged bankrupt 被裁定破产 vQK*:IRKK  
adjudicated bankrupt 裁定破产人 X=_`$ 0  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 H! IL5@@K  
adjudication of bankruptcy 裁定破产;宣告破产 (4ueO~jb $  
adjudication of insolvency 裁定无力偿还债务 yhwwF n\  
adjusted actual 经调整的实数;调整后的实数 ~Q4 emgBD  
adjusted current assets 经调整的流动资产;调整后的流动资产 "lU%Pm]>  
adjusted figure 经调整的数字;调整后的数额 9'tOF  
adjusted liabilities 经调整的负债;调整后的负债 =gG_ %]``R  
adjusted loss 经调整的亏损;调整后的亏损 (`nn\)  
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 35>VCjCw0  
adjusted profit 经调整的利润;调整后的利润 Ro1b (+H  
adjusted surplus 经调整的盈余额;调整后的盈余额 ea7l:(C  
adjusted value 经调整的价值;调整后的价值 <S/`-/= 2  
adjustment 调整;修订;理算〔保险〕 LY> -kz]  
adjustment centre 调剂中心 7=V s1TVc  
adjustment lag 调整过程的时间差距;调整时差 ;}/@ar7s3  
adjustment mechanism 调整机制 "j(?fVx  
adjustment of loss 亏损调整 r0 mXRZC  
adjustment process 调整过程;调整程序 <]9%Pm#X  
adjustment range 调整幅度 +*Um:}&  
administered exchange rate 受管制汇率 Jng,:$sZ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 srX" vF  
administration expenses 行政费用 _hK83s4  
administration fee 手续费;行政费 U2~7qC,!Do  
administration in bankruptcy 破产管理 '8O(J7J  
administration order 遗产管理令 Nhq& Sn2  
administrator 管理人;遗产管理人 gA`x-`  
administrator of the estate 遗产管理人 N^u,C$zP9C  
admission of debt 债项承认书 IYb%f T  
admission of proof 接纳债权证明 <|,0%bq)|  
advance 放贷款项;垫付款项;预支款项;预付款项 8 oK;Tzh  
advance account 暂支帐目;预付款帐户 +vR$%  
advance compensation 预付补偿金 aVI%FycYo  
advance from shareholder 股东垫款 `/+%mKlC|[  
advance pending reimbursement 预支以待日后付还 2`|1 !x  
advanced economy 先进经济体系 ,sU#{.(  
advancement 预付;预付财产 ">?ocJ\9  
advances warrant 垫款令 ?z "fp$  
advancing 贷出 +1`Zu$|  
adverse balance 逆差 qJ\tc\  
adverse exchange 逆汇 ~KtA0BtC  
advertisement addressed to shareholders 在报章刊登的致股东通告 Y6J7N^  
advice for collection 托收通知书 HkH!B.H]  
advice of drawing 提款通知书;汇票通知书 ^Md]e<WAp  
advice of payment 付款通知 k{fTq KS%h  
Advisory Committee [Securities and Futures Commission] mn5"kYy?  
谘询委员会〔证券及期货事务监察委员会〕 ]yzqBbV  
Advisory Committee on Diversification 经济多元化谘询委员会 gc%aaYf>  
affidavit 誓章;遗产申报誓章 +W=  
affidavit of no receipt 述明无收款的誓章 _'g'M=E  
affiliate 联号;联营公司;附属公司 g\Gx oR  
affiliated company 附属公司;联号;联营公司 w>RBth^p  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 hX?rIx  
affordability 负担能力 ( Lp~:p  
African Development Bank [AfDB] 非洲开发银行 {u/G!{N$  
after-acquired property 事后取得的财产 Z @:5vo  
after-hours dealing 市后交易 v7;zce/~  
after-tax profit 税后盈利;税后利润;税后溢利 ,}9G|$  
agency agreement 代理协议 rkp 1tv  
agency expenses 代理机构的开支 bC[TLsh7{2  
agency fee 代理费 'eKvt5&@  
Agency Law 《代理法》 vkQ81PEt  
agent 代理人;承销人 /hC[>t<  
agent of company 公司代理人 jQrj3b.NC3  
agent's fee 代理人费;经纪费 ^\Bm5QkS  
aggregate 总计;总数;总体数字 ?zypF 5a  
aggregate amount 总款额;总额 5P?7xRA  
aggregate assets and liabilities 总体资产与负债 Sk*-B@!S  
aggregate at constant price 按固定价格计算的总体数字 . *9+%FN  
aggregate demand 总需求 a,B2;4"  
aggregate gross position 总持仓量 )+' De  
aggregate limit 总限额 c^N'g!on  
aggregate of salaries tax 合计薪俸税 }]8n3&*  
aggregate performance 总体表现;总体业绩 2!6+>nvO  
aggregate supply 总体供应 f^ q0#+k)  
aggregate surplus 总盈余 $6&P 69<  
aggregate total 整体总额 @@!Mt~\  
aggregate value 总值;合计价值 h"mG\xi  
aggregated basis 合计基准 Y Mes314"  
aggregated net chargeable income 合计应课税入息实额 +3@d]JfMh  
aggregation 合并计算;合计;总和 yQ^k%hHa  
aggregation of incomes of husband and wife 夫妇入息合并计算 6mFH>T*jzH  
aggregation of property 财产的总和 bu;3Ib3\  
agio 差价;贴水 XDtr{r6z  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 d+ LEi^  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment :'\4%D=w  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 w&A &BE^O/  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 3$]SP1Mc(  
《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》 1x\Vz\  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment M 5mCG  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 .GJl@==~1  
agreement for a settlement 授产协议 R"j6 w[tn  
agreement for assignment 转让协议 H9c  
agreement for sale 售卖协议;买卖协议 @uIY+_E40g  
agreement for sale and purchase 买卖协议 1l@gZI12#/  
agreement for the payment of interest 支付利息协议 --ED]S 8  
agreement for the repayment of money 还款协议 5&&6e`  
agreement of reinsurance 再保险协议 $O n  
Agricultural Bank of China 中国农业银行 5<%]6cx}  
air passenger departure tax 飞机乘客离境税 -jBk  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 fS( )F*J  
airport tax 机场税 KNR_upO8  
alcohol duty 酒精税 .zm'E<  
alienation 让与;让渡;转让 RVlAWw(  
alimony 生活费;赡养费 c"vF i~Db  
All Ordinaries Index [AOI] 所有普通股指数 3f 1@<7*  
all risks 全险;综合险 &VY(W{\eY  
All Sales Record for Stock Market 《股票市场成交报告》 M<f=xY2$v  
Allied Capital Resources Limited 新联财务有限公司 "8p fLI  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 D.e4S6\&  
allocation letter 拨款信件 &4aY5y`8+f  
allocation of fund 分配款项;预留款项 F TB@70  
allocation of profit 利润分配;溢利分配 c=S-g 9J  
allocation warrant 拨款令 LU#DkuIG  
allotment 分配;配股 Dy>U=(S  
allotment notice 股份配售通知;配股通知 $6~ \xe=  
allotment of shares 股份分配 5H+S=  
allowable 可获宽免;免税的 8J&K_ JC^  
allowable business loss 可扣除的营业亏损 U}c[oA  
allowable expenses 可扣税的支出 o_2mSD!  
allowance 免税额;津贴;备抵;准备金 }]-SAM  
allowance for debts 债项的免税额 ?[[K6v}q{  
allowance for depreciation by wear and tear 耗损折旧免税额 4JF8S#8B  
allowance for funeral expenses 殡殓费的免税额 Ri,8rf0u  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 IIN"'7Z^R  
allowance for repairs and outgoings 修葺及支出方面的免税额 M6ol/.G[  
allowance to debtor 给债务人的津贴 *`}4]OGv.  
alteration of capital 资本更改 6Y#-5oE u/  
alternate trustee 候补受托人 Vrz6<c-'B  
amalgamation 合并 wH:'5+u:6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2>s@2=Aq  
ambit of charges 征税范围;收费范围 won(HK\1p  
amended valuation 经修订的估值 Ov vM)?^#  
American Commodities Exchange 美国商品交易所 >s@6rNgf  
American Express Bank Limited 美国运通银行 J6*Zy[)%&S  
American Stock Exchange 美国证券交易所 HvITw%`  
amortization 摊销 }m?1IU %q  
amount due from banks 存放银行同业的款项 tDuQ+|~M  
amount due from banks abroad 存放海外银行同业的款项 GN36:>VWb  
amount due from holding companies 控股公司欠款 sFR'y.  
amount due from local banks 存放本港银行同业的款项 8[\(*E}d!X  
amount due to banks 银行同业的存款 HJY_l  
amount due to banks abroad 海外银行同业的存款 {J:ZM"GS  
amount due to holding companies 控股公司存款 91oIxW  
amount due to local banks 本港银行同业的存款 V^qZ~US  
amount due to outport banks 外埠银行同业的存款 F",S}cK*MH  
amount for note issue 发行纸币的款额 <h_lc}o/  
amount of bond 担保契据的款额 Ga4Ru  
amount of consideration 代价款额 ~YxLDo'.t  
amount of contribution 供款数额 SE0"25\_G  
amount of indebtedness 负债款额 '/gw`MJ  
amount of principal of the loan 贷款本金额 #y~`nyg%|  
amount of rates chargeable 应征差饷数额 ulnG|3A9  
amount of share capital 股本额 O/gBBTB  
amount of sums assured 承保款额 4|+6a6  
amount of variation 变动幅度 E6);\SJG}  
amount of vote 拨款数额 >$gWeFu  
amount payable 应付款额 dAOmqu, 6  
amount receivable 应收款额 bSW!2#~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8G?{S.%.  
analysis 分析 TQx''$j\  
ancillary risk 附属风险 {u BpM9KT  
annual account 周年帐目;周年帐目报表;年度决算;年结 %@<}z|.4  
annual accounting date 年结日期 :#!m(s`  
annual allowance 每年免税额;年积金;年度津贴;年津 Ga\E`J$c  
annual balance 年度余额 ~rBeJZ  
annual disposable income 每年可动用收入 %eoO3"//  
annual estimates 周年预算 4m%RD&ZN  
annual fee 年费 _ ?f~UvK  
annual general meeting 周年大会 U!@3['  
annual growth rate 年增率;每年增长率 _7SOl.5ZE  
annual long-term supplement 长期个案每年补助金 M ) 9Ss  
annual pensionable emolument 可供计算退休金的年薪 RRaGc )B  
annual report 年报 a#X[V5|6Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 s[:e '#^  
annual return 周年报表;周年申报表;每年报税表格 -\;x>=#B  
Annual Return Rules 《周年报表规则》 \h6_m)*H4  
annual review of consumer prices 每年消费物价回顾 dQ*3s>B[  
annual roll-forward basis 逐年延展方式 C\7qAR\  
annual salary 年薪 cdL$T6y  
annual statement 年度报表;年度决算表 EP#3+B sH  
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 OQ<|Xd I$  
annuitant 年金受益人 $CaF"5}?Ke  
annuity 年金 6MfjB@  
annuity contract 年金合约  A_: Bz:  
annuity on human life 人寿年金 YQ>M&lnQ<  
antecedent debt 先前的债项 6:i(<7  
ante-dated cheque 倒填日期支票 #UH|,>W6  
anticipated expenditure 预期开支 9C5w!_b@  
anticipated net profit 预期纯利 v&}mbt-  
anticipated revenue 预期收入 Pms"YhyZ7  
anti-inflation measure 反通货膨胀措施 [((P ,v*  
anti-inflationary stance 反通货膨胀立场 [`P+{ R  
apparent deficit 表面赤字 &Y"u*)bm  
apparent financial solvency 表面偿债能力 XW6>;:4k  
apparent partner 表面合伙人 PTe8,cD>  
application for personal assessment 个人入息课税申请书 -#v1b>ScY  
application of fund 资金应用 =@b/Gl  
application to release as liquidator and to destruct the books of accounts and documents ugg08am!  
申请免除清盘人职务及毁灭帐簿与文件 tP2hU[7Z  
appointed actuary 委任精算师 >Pv#)qtm  
appointed auditor 委任核数师;委任审计师 #RoGyrLo  
appointed trustee 委任的受托人 rlYAy5&  
appointer 委任人 V7u;"vD  
apportioned pro rata 按比例分摊 T78`~-D4<  
apportionment 分配;分摊 l]whL1N3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kUAjQ>  
apportionment formula 分摊方程式 2<Pi2s'  
apportionment of estate duty 遗产税的分摊 vMJv.O>HW  
appraisal 估价;评估 ^JF6L`Tp  
appreciable growth 可观增长 yG?,8!/]  
appreciable impact 显着影响 bit&H  
appreciable increase 可观增长 }<w/2<T[  
appreciation 增值;升值 Wa~'p+<c~b  
appreciation against other currencies 相对其他货币升值 pR2QS  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ev>gh0  
appreciation tax 增值税 /N+*=LIK I  
appropriation 拨款;拨用;拨付 ]Y;E In  
appropriation account 拨款帐目 \R45#. P6X  
Appropriation Bill 拨款法案 D0,U2d  
appropriation-in-aid system 补助拨款办法 xg)cA C\=  
approved assets 核准资产 hKb-l`KO  
approved basket stock 认可一篮子证券 ']1j M n  
approved budget 核准预算 m sS5"Qr  
approved charitable donation 认可慈善捐款 W[A;VOj0$  
approved charitable institution 认可慈善机构 A?8f 6  
approved currency 核准货币;认可货币 qve2?,i8hM  
approved estimates 核准预算 F*hOa|7/  
approved estimates of expenditure 核准开支预算 YuD2Q{  
approved overseas insurer 核准海外保险人 \I; lgz2  
approved overseas trust company 核准海外信托公司 |cL'4I>b9  
approved pooled investment fund 核准汇集投资基金 )BudV zg  
approved provident fund scheme 认可公积金计划 LBT{I)-K  
approved provision 核准拨款 SnVIV%  
approved redeemable share 核准可赎回股份 # )-Kf  
approved regional stock 认可地区性证券 j}Lt"r2F  
approved retirement scheme 认可退休金计划 zh)qo  
approved subordinated loan 核准附属贷款 1Qui.],c  
arbitrage 套戥;套汇;套利 B e"D0=<  
arbitrageur 套戥者;套汇者 |XOD~Plo^  
arbitrary amount 临时款项 tsR\c O~/  
arrangement 措施;安排;协定 aH'Sz'|E  
arrears 欠款 4AB7uw  
arrears of pay 欠付薪酬 O=8:K'  
arrears of revenue 逾期未收税款;逾期未收的帐项 T(K~be  
articles of association 组织章程;组织细则;组织章程细则 =ZjF5,@  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 j`Fsr?]/  
ascertainment of profit 确定利润 vK)^;T ;  
"Asia Clear" “亚洲结算系统” B25@6   
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 K.G}*uy  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 si,fs%D&  
Asian Development Fund [ADF] 亚洲发展基金 Q~<$'j  
Asian dollar bond 亚洲美元债券 ZP5.?A-=C  
Asian dollar market 亚洲美元市场 #>C.61Fx  
Asian dollar rate 亚洲美元利率 6j@3C`Yd  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 MHmaut#  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 :Lqz`  
asked price 沽盘;喊价;索价;卖方报价 `|e?91@vEa  
assessable income 应评税入息 wMNtN3   
assessable loss 应评税亏损 6"C$]kF?  
assessable profit 应评税利润 f.cIhZF  
assessable value 应评税值 4Mi~eL%D (  
assessed profit 估定利润 OoTMvZP[  
assessed value 经评估价值 vBAds  
assessment 评税;评定;估价;评税单 7H~StdL/>  
assessment number 评税编号;估价编号 i]!CH2\  
assessment of additional tax 补加税评税 `=^;q 6f  
assessment of performance 业绩评估;实绩评价 8?!=/Sc  
Assessor 评税主任 oUXu;@l  
asset price bubbles 资产价格泡沫 IT]D;  
asset-backed securities 具资产保证的证券 bS_fWD-  
assets accretion 资产增值 p6u"$)wt  
assets and liabilities 资产与负债 Tq[=&J  
assets betterment statement 资产递增表;资产改进表 9{\e E]0  
assets lending 实物放款;有抵押贷款 vQ"EI1=7Z  
assets of the company passing on the death 死者去世时转移的公司资产 K0_/;a] |  
assets pledged as security for liabilities 用作负债抵押的资产 `J \1t K{  
assets portfolio 资产投资组合 Q]Q]kj2  
assets price 资产价格 JPW+(n|g  
assets quality 资产质素 3\WLm4  
assets realization 资产变现 ]+x;tP o  
assets refinancing arrangement 资产再集资安排 26un=  
assets securitization 资产证券化 0@z=0}0Z  
assets situated outside Hong Kong 在香港以外地方的资产 w%;Z`Xn&u  
assets stripping 削减资产;拆卖资产 }@Lbv aa  
assets value 资产值 eU?SLIof[{  
assignee 承让人 H~JPsS;  
assignment 转让;转让书;转让契 91|=D \8aE  
assignment of interest 权益转让 is?H1V~8`$  
assignment of letters patent and trade mark 专利证书及商标转让 k ]C+/  
assignment of property 物业转让;物业转让书 :J` *@cDn  
assignment right 转让权 |uVhfD=NG  
assignor 转让人 !4 `any  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 nf?;h!_7  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Cp(,+ dD  
associate member 附属会员 =o]V!MW  
associated body corporate 相联法人团体 o\u31,  
associated company 相联公司;联属公司 1"ko wp  
associated corporation 相联法团 &niROM,;K  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 7c$;-O  
公认会计师公会〔英国〕 v[WbQ5AND  
Association of Futures Exchange Brokers 香港期货经纪协会 a}eM ny  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5#/" 0:2  
association of underwriters 承保人组织 9Y&,dBj+  
assumption of control 接管 a.QF`J4"'  
assurance 担保;保险;转易;转易书 zbn0)JO  
assurance of interest 权益的转易 !^BXai/  
at 19XX price 按一九XX年价格计算 [Dd?c,5AD  
at a discount 按赔价计算;按贴水价格计算;打折扣 95jJ"4a+  
at a premium 按溢价计算;按升水价格计算 kuq3QW<  
at call 通知付款;按通知 o!EPF-:  
at constant market price 按固定市价计算 Qa~dd{?  
at constant price 按固定价格计算 {tn%HK">  
at cost 按成本计算 .6S]\dp7~  
at current market price 按当时市价计算;按现时市价计算 NY(c4fzl  
at current price 按当时价格计算;按现时价格计算 zB`)\  
at factor cost 按要素成本计算;按生产要素成本计算 aY7kl  
at money-of-the-day price 按付款当日价格计算 P [-2^1P"  
at or better 按指定或较佳价位〔买卖指令〕 5\/h3 i"I  
at par 按面值计算;平价 rSDS9Vf(  
at sight 见票即付 c-8Pc ]+g  
at the close 按收市盘 gn"_()8cT  
at the opening 按开市盘 S?*pCJ0  
attestation 见证;见证条款 i)=!U>B_0  
at-the-money option 平价期权 | W:JI  
attorney 受权人;受托代表人 fdP[{.$?(  
attornment 新拥有人承认书 YO o?.[}@  
attributable profit 可归属利润 g(m3 &  
attributable share value 可归属股份价值 \NwL#bQ~  
Auckland Stock Exchange 奥克兰证券交易所 mle"!*  
auction 拍卖 [I:D\)$<  
auctioneer 拍卖商 .n]P6t  
audit 审计;核数 NidG|Yg~Z  
Audit Commission 审计署 8$}1|"F  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :9!? ${4R  
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〕 ]p>6r*/nw  
audit review 帐目审查 6'd=% V  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 R4=n">>Q  
audited account 审计帐目;经审计的帐目 i_T8Bfd:  
audited annual account 经审计的周年帐目 $>zLa_cn|  
audited balance sheet 经审计的资产负债表 =B O} hk  
auditor 核数师;核数主任;审计师 p|VoIQY  
auditor's certificate 核数师证明书;审计师证明书 DPR=Xls  
auditor's report 核数师报告;审计师报告 Cn4o^6?"  
Aussie bond 澳元债券 44_7gOZ  
austerity budget 紧缩预算 RkP g&R;i  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 vG9A'R'P  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,W"Q)cL  
Australian Dollar [AUD] 澳元 uTY5.8  
Australian Options Market 澳大利亚期权市场 Y%OE1F$6NN  
Australian Securities Commission 澳洲证券事务监察委员会 TGx:#x*k  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |pk1pV |  
Australian Stock Exchange 澳大利亚证券交易所 odAeBQy  
Austrian Schilling [ATS] 奥地利先令 QU0K'4Yx5j  
authentication 认证;鉴证 GGHe{l  
authority to purchase 委托购买证;委购书 n)$T zND  
authorization 认可;核准;授权;授权书 ) 9h5a+Z  
authorization by direction 指示授权 ':6!f  
authorization by instruction 指令授权 KZ^W@*`D  
authorization by warrant 令状授权 '#d`K.;_b.  
authorization of unit trust 单位信托的认可 .r!:` 6  
authorized agent 指定代理人 WMfu5x7e4  
authorized capital 法定资本 /=co/}i  
authorized clerk 出市员 g|_-O" l  
authorized dealer 认可交易商 j<w";I&Diz  
authorized financial institution 认可财务机构 Xi3:Ok6FZ  
authorized fund 认可基金 Ht#5;c2/  
authorized fund house 获授权的基金公司;认可基金公司 En%PIkxeR  
authorized institution 认可机构 ]h8[b9$<")  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 @Q~Oc_z  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 b}63?.M{  
authorized insurer 获授权保险人;获认可承保人 xJ H]>#XJ  
authorized investment 特准投资项目 ><9E^ k0.  
authorized person 获授权人 w]Z*"B&h  
authorized representative 获授权代表 E?san;K u  
authorized share capital 法定股本 XUeBK/aQ{  
automated quotation system 自动报价系统 g}nlb.b]{m  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] iDej{95  
自动交易系统〔香港期货交易所有限公司〕 xKIzEN &  
automatic adjustment mechanism 自动调整机制 "F%w{bf  
automatic adjustment system 自动调整系统 ta\AiHm  
Automatic Clearing House 自动票据交换所 _/0vmgQ&  
automatic exchange rates accumulation system 自动化汇率累集系统 tpp. 9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 =9@{U2 =l  
automatic teller machine [ATM] 自动柜员机 !}fq%8"-  
autopay 自动转帐 t>;u;XY!;  
available assets 可用资产 >-fOkOWXy  
available fiscal reserve 现存财政储备 !_<zK:`-L  
available profit 可用利润 Ig*68M<  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 2:0'fNXop  
average 平均;平均数;海损 =jZ}@L/+  
average basic salary 平均基本薪金 Nb/W+& y  
average consumer expenditure 平均消费开支;一般消费开支 m~a'  
average cost 平均成本 h ,;f6  
average cost of land production 增辟土地平均成本 ?h)Z ;,}  
average daily turnover 平均每日成交额 v:0.  
average daily wage rate 平均每日工资率 ~_^#/BnAl  
average expenditure pattern 平均开支模式 k fS44NV  
average growth rate 平均增长率 0 =#)-n  
average net fixed assets 固定资产平均净值 /Zs;dam  
average of relatives 相对价格平均数 1s5F jD?M  
average price 平均价格 lJHV c"*/  
average propensity to consume 平均消费倾向;一般消费倾向 ^b)8l  
average propensity to save 平均储蓄倾向;一般储蓄倾向 hd*bPj ;  
average rate 平均率 Cisv**9  
average revenue 平均收入;平均收益 $oKT-G  
average stock 平均库存;平均存货 ht _fbh(l  
average yearly rent 平均年租 `BA wef  
avoidance of double taxation 避免双重课税 K cI'P(  
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 )Zx;Z[  
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