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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: ^.@%n1I"5y  
A share A股;甲类股份 j`@`M*)GB  
abatement of tax 减税;减扣免税额 IOxtuR  
ABN AMRO Bank N.V. 荷兰银行 5$:9nPAH  
above-the-line expenditure 线上项目支出;经常预算支出 +$>aT (q  
above-the-line receipt 线上项目收入;经常预算收入 *rxYal4ad  
ABSA Asia Limited 南非联合亚洲有限公司 g.62XZF@  
absolute change 绝对数值变更 Ici4y*`M  
absolute expenditure 实际开支 7;TMxO=bra  
absolute guideline figure 绝对准则数字 ,37<F XX,  
absolute interest 绝对权益 ;q%z\gA  
absolute order of discharge 绝对破产解除令 JBc*m  
absolute profit margin 绝对利润幅度 *wJz0ex7R/  
absolute value 实值;绝对值 _(:$ :*@  
absolutely vested interest 绝对既得权益 vc3r [mT  
absorbed cost 已吸收成本;已分摊成本 "R)n1,0  
absorption 吸收;分摊;合并 =#Jx~d[C  
absorption rate 吸收率;摊配率;分摊率 1]0;2THx  
ACB Finance Limited 亚洲商业财务有限公司 5Zhl@v,L%  
acceptable form of reciprocity 合理的互惠条件 KCZ<#ca^  
acceptable rate 适当利率;适当汇率 zXlerQWUv  
acceptance agreement 承兑协议 jbZTlG  
acceptance for honour 参加承兑 I~~":~&  
acceptor 承兑人;接受人;受票人 ) 5Ij  
acceptor for honour 参加承兑人 $E;Tj|W  
accident insurance 意外保险  ydY( *]  
Accident Insurance Association of Hong Kong 香港意外保险公会 rrgOp5aV"  
accident insurance scheme 意外保险计划 fXnewPr=#  
accident year basis 意外年度基准 *a|575e< z  
accommodation 通融;贷款 se>\5k  
accommodation bill 通融票据;空头票据 pd,d"+  
accommodation party 汇票代发人 /TB{|_HbW  
account balance 帐户余额;帐户结余 =Sr<d|\O  
account book 帐簿 ] FvGAG.*  
account collected in advance 预收款项 Pz D30VA  
account current book 往来帐簿 QAo/d4  
account of after-acquired property 事后取得的财产报告 ,vMAX?c  
account of defaulter 拖欠帐目 gWjr|m<  
account payable 应付帐款 lJfk4 -;M  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 *a8<cf  
account receivable 应收帐款 iYYuZ.  
account receivable report 应收帐款报表 a0A=R5_  
account statement 结单;帐单;会计财务报表 * Z)j"i  
account title 帐户名称;会计科目 4|Y1W}!0/  
accountant's report 会计师报告 1Lje.%(E.  
Accountant's Report Rules 会计师报告规则 dSTyx#o  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ~9k E.  
Accounting Arrangements 《会计安排》 ^  ~1QA  
accounting basis 会计基础 s%vy^x29  
accounting by Official Receiver 破产管理署署长呈交的帐目 qW4\t  
Accounting Circular 《会计通告》 >Sw?F&  
accounting class 会计类别 ra^%__N}  
accounting date 记帐日期;会计结算日期 Ax=)J{4v  
accounting for money 款项核算 }z9v*C  
Accounting Officer 会计主任 &ZFHWI(P  
accounting period 会计报告期;会计期 6pC1C.  
accounting policy 会计政策;会计方针 Vz-q7*o $S  
accounting practice 会计惯例 csJ)Pt?d  
accounting principle 会计准则 ~W4SFp  
accounting record 会计记录 :?ZrD,D  
accounting report 会计报告 I!kR:Z  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 RZnmia  
Accounting Society of China 中国会计学会 ]D,_<Kk  
accounting statement 会计报表 u+6D|  
accounting system 会计制度;会计系统 KC:6^h'.  
accounting transaction 会计事项;帐务交易 sHPeAa22  
accounting treatment 会计处理 d>MDC . j  
accounting year 会计年度 tV pXA'"!x  
accretion 增值;添加 X+u1p?  
accrual 应计项目;应累算数目 %`]!atH  
accrual basis 应计制;权责发生制 Y+g(aak+.  
accrual basis accounting 应计制会计;权责发生制会计 WLVkrTvX  
accrue 应累算;应计 8a8D0}'  
accrued benefit 应累算利益 Ie _{P&J  
accrued charges 应计费用 rhaq!s38:  
accrued cumulative preference share dividend 应累算的累积优先股股息 P&[&Dj  
accrued expenses 应累算费用 )ryP K"V  
accrued interest payable 应付利息;应计未付利息 C}jrx^u>  
accrued interest receivable 应收利息;应计未收利息 'T qF}a7  
accrued right 累算权益 wm ?%&V/#  
accruing profit 应累算的利润 *""W`x  
accumulated fiscal reserve 累积财政储备 i+T5 (P$  
accumulated profit 累积利润;滚存溢利 -jrAk  
accumulated reserve 累积储备 : #n>Q1}x  
accumulation of surplus income 累积收益盈余 Tw*p^rU  
acquired assets 既得资产 *$;Zk!sEF  
acquisition 收购;购置;取得 a ^juZ  
acquisition cost 购置成本 {(Mmv[y  
acquisition expenses 购置费用 `Z{s,!z  
acquisition of 100% interest 收购全部股权 z_KCG2=5  
acquisition of control 取得控制权 DMp@B]>  
acquisition of fixed assets 购置固定资产 3'A0{(b  
acquisition of shell “买壳” fJk'5kv  
acquisition price 收购价 Sj/v:  
act of God 天灾 F9las#\J  
acting partner 执事合伙人 -U9C{q?h  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ku}`PS0UGd  
active partner 积极参与的合伙人 o >yXEg  
active trading 交投活跃 MwQt/Qv=  
actual circulation 实际流通 fiU#\%uJg  
actual cost 实际成本 *D[yA  
actual expenditure 实际开支;实际支出 %`lJAW[  
actual income 实际入息;实际收入;实际收益 b"trg {e  
actual market 现货市场 &{qKoI]  
actual price 现货价;实际价格 >RJ&b  
actual profit 实际利润 rADzJ#CU \  
actual quotation 实盘;实际价位;实际报价 KC(z TY  
actual year basis 按实际年度计算 .EjR<UU  
actuals 实货 )^6Os2  
actuarial investigation 精算调查 {;u+?uY  
actuarial principle 精算原则 (w(k*b/  
actuarial report 精算师报告 fsnZHL}=n  
Actuarial Society of Hong Kong 香港精算学会 J 48$l(l3  
actuarial valuation 精算师估值  [Ne'2z  
actuary 精算师 ]Z=al`-  
ad referendum agreement 暂定协议;有待覆核的协定 v7#|%  
ad valorem duty 从价税;按值征税 G7-k ,P^  
ad valorem duty system 从价税制 ,BGUIu6  
ad valorem fee 从价费 PVljb=8F  
ad valorem tariff 从价关税 tW-[.Y -M,  
additional allowance 额外免税额 w"QZ7EyJ  
additional amount for unexpired risk 未过期风险的额外款额 4qsxlN>4O  
additional assessable profit 补加应评税利润 0u( 0*Xl  
additional assessment 补加评税 *0V'rH)  
additional commitment 额外承担 Ar?ZUASJ  
additional commitment vote 额外承担拨款 .O#7X  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;<b7kepR  
additional dependent parent allowance 供养父母额外免税额 Q^@7Yg@l  
additional provision 额外拨款 9~a5R]x2  
additional stamp duty 附加印花税 ,D<U PtPQ  
additional tax 补加税罚款;补加税款 ^rjUye%EK  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 q.@% H}  
adjudged bankrupt 被裁定破产 XsFzSm  
adjudicated bankrupt 裁定破产人 ^si[L52BZ  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 asmu<  
adjudication of bankruptcy 裁定破产;宣告破产 "f~OC<GdYs  
adjudication of insolvency 裁定无力偿还债务 \\Q){\S  
adjusted actual 经调整的实数;调整后的实数 iAXGf V  
adjusted current assets 经调整的流动资产;调整后的流动资产 Q%J,: J  
adjusted figure 经调整的数字;调整后的数额 15aPoxo>  
adjusted liabilities 经调整的负债;调整后的负债 GY0OVAW6'c  
adjusted loss 经调整的亏损;调整后的亏损 Hfo<EB2Y9N  
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 jWh)bsqI!  
adjusted profit 经调整的利润;调整后的利润 %4YSuZg  
adjusted surplus 经调整的盈余额;调整后的盈余额 Y(?SE< 4R  
adjusted value 经调整的价值;调整后的价值 %,ScGQE  
adjustment 调整;修订;理算〔保险〕 ObS#aRq  
adjustment centre 调剂中心 V U5</si+  
adjustment lag 调整过程的时间差距;调整时差 Iu >4+6  
adjustment mechanism 调整机制 +StsSZ  
adjustment of loss 亏损调整 aU[!*n 4Ux  
adjustment process 调整过程;调整程序 ]gaeN2  
adjustment range 调整幅度 R1<$VR  
administered exchange rate 受管制汇率 bs16G3- p  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 h5-yhG  
administration expenses 行政费用 5a)$:oO!  
administration fee 手续费;行政费 3=} P l,  
administration in bankruptcy 破产管理 u$(ei2f  
administration order 遗产管理令 ({!H ()  
administrator 管理人;遗产管理人 j?k|-0  
administrator of the estate 遗产管理人 87eH~&<1  
admission of debt 债项承认书 h/8p2Mrqi  
admission of proof 接纳债权证明 VhAJ1[k4!  
advance 放贷款项;垫付款项;预支款项;预付款项 pQC|_T#u  
advance account 暂支帐目;预付款帐户 s| Q1;%T j  
advance compensation 预付补偿金 *n[B Bz  
advance from shareholder 股东垫款 7^LCP*  
advance pending reimbursement 预支以待日后付还 CQrP%}`r  
advanced economy 先进经济体系 *W>, 98  
advancement 预付;预付财产 Q1|zX@,  
advances warrant 垫款令 19!;0fe=  
advancing 贷出 X(3| (1;sV  
adverse balance 逆差 Y> }\'$\b  
adverse exchange 逆汇 EIyFGCw|U  
advertisement addressed to shareholders 在报章刊登的致股东通告 uZ>q$ F  
advice for collection 托收通知书 *">CEQ[MT  
advice of drawing 提款通知书;汇票通知书 9d(#/n  
advice of payment 付款通知 bw7gL\*  
Advisory Committee [Securities and Futures Commission] u7Ix7`V  
谘询委员会〔证券及期货事务监察委员会〕 VEn3b  
Advisory Committee on Diversification 经济多元化谘询委员会 vX}w_Jj>  
affidavit 誓章;遗产申报誓章 <8Nr;96IA  
affidavit of no receipt 述明无收款的誓章 8pftc)k  
affiliate 联号;联营公司;附属公司 _VmXs&4  
affiliated company 附属公司;联号;联营公司 bQwG"N  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 M7 k WJ  
affordability 负担能力 ZU+_nWnl  
African Development Bank [AfDB] 非洲开发银行 p|dn&<kd  
after-acquired property 事后取得的财产 *rHz/& ,  
after-hours dealing 市后交易 _9p79S<+  
after-tax profit 税后盈利;税后利润;税后溢利 d"Wuu1tEY  
agency agreement 代理协议 NuUiW*|`7  
agency expenses 代理机构的开支 Q6e7Z-8  
agency fee 代理费 Cg`lQY U  
Agency Law 《代理法》 r3-<~k-  
agent 代理人;承销人 ^3H:I8gRCl  
agent of company 公司代理人 |JHNFs  
agent's fee 代理人费;经纪费 ,Oy$q~.  
aggregate 总计;总数;总体数字 EBz4k)@m  
aggregate amount 总款额;总额 Z2H bAI8  
aggregate assets and liabilities 总体资产与负债 U,61 3G  
aggregate at constant price 按固定价格计算的总体数字 nKnrh]hX  
aggregate demand 总需求 eMmNQRmH  
aggregate gross position 总持仓量 #d/T7c#  
aggregate limit 总限额 ~UNha/nt  
aggregate of salaries tax 合计薪俸税 l(}L-:@A  
aggregate performance 总体表现;总体业绩 _2{_W9k  
aggregate supply 总体供应 / #rH18  
aggregate surplus 总盈余 UwF-*(#41  
aggregate total 整体总额 X  u HR  
aggregate value 总值;合计价值 I.T?A9Z  
aggregated basis 合计基准 v-q-CI? B#  
aggregated net chargeable income 合计应课税入息实额 6akI5\b  
aggregation 合并计算;合计;总和 $?]`2*i  
aggregation of incomes of husband and wife 夫妇入息合并计算 SBs!52  
aggregation of property 财产的总和 S_OtY]gF  
agio 差价;贴水 BT_XqO  
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》 *n7=m=%)  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment (6:.u.b  
《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》 Th*}U&  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0chpC)#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》 l}/&6hI+d  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8TP~=qU  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 H)"]I3  
agreement for a settlement 授产协议 vD?D]8.F~Q  
agreement for assignment 转让协议 $e--"@[Y  
agreement for sale 售卖协议;买卖协议 Gau@RX:O  
agreement for sale and purchase 买卖协议 EJb+yy6  
agreement for the payment of interest 支付利息协议 |O oczYf  
agreement for the repayment of money 还款协议 Yg,b ;H  
agreement of reinsurance 再保险协议 ju "?b2f  
Agricultural Bank of China 中国农业银行 /4c`[  
air passenger departure tax 飞机乘客离境税 4Y2I'~'  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^H1m8=  
airport tax 机场税 -o`K/f}d  
alcohol duty 酒精税 QJrXn6`  
alienation 让与;让渡;转让 b7~Jl+m  
alimony 生活费;赡养费 Iz. h  
All Ordinaries Index [AOI] 所有普通股指数 cg17e  
all risks 全险;综合险 d^!k{Qx'  
All Sales Record for Stock Market 《股票市场成交报告》 ?~t5>PEonv  
Allied Capital Resources Limited 新联财务有限公司 !k*B-@F  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _5~|z$GW  
allocation letter 拨款信件 K@g ~  
allocation of fund 分配款项;预留款项 ?*+U[*M  
allocation of profit 利润分配;溢利分配 \/;c^!(<  
allocation warrant 拨款令 J@E]Fl  
allotment 分配;配股 >3KlI  
allotment notice 股份配售通知;配股通知 fHEIys,{  
allotment of shares 股份分配 z 5(5\j]  
allowable 可获宽免;免税的 "c]9Q%  
allowable business loss 可扣除的营业亏损 {k-_+#W"  
allowable expenses 可扣税的支出 <#nU 06 fN  
allowance 免税额;津贴;备抵;准备金 b$fmU"%&|  
allowance for debts 债项的免税额 O2p E"8=4Q  
allowance for depreciation by wear and tear 耗损折旧免税额 +_cigxpTc  
allowance for funeral expenses 殡殓费的免税额 &|ne!wu  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 V:J|shRo  
allowance for repairs and outgoings 修葺及支出方面的免税额 'q |"+;  
allowance to debtor 给债务人的津贴 Us'JMZ~  
alteration of capital 资本更改 z~3ubta8(@  
alternate trustee 候补受托人 Ax;?~v4Z  
amalgamation 合并 4dCXBTT  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 etiUt~W  
ambit of charges 征税范围;收费范围 M:%g)FgW  
amended valuation 经修订的估值 :/szA?:W  
American Commodities Exchange 美国商品交易所 rg k1.0U0  
American Express Bank Limited 美国运通银行 d v[.u{#tP  
American Stock Exchange 美国证券交易所 Y$n+\K  
amortization 摊销 r,0D I  
amount due from banks 存放银行同业的款项 24? _k]Y  
amount due from banks abroad 存放海外银行同业的款项 R8u8jG(4  
amount due from holding companies 控股公司欠款 xZ;eV76  
amount due from local banks 存放本港银行同业的款项 F9K`N8wlu  
amount due to banks 银行同业的存款 Y<VX.S2kf  
amount due to banks abroad 海外银行同业的存款 xW5`.^5  
amount due to holding companies 控股公司存款 m?B=?;B9#  
amount due to local banks 本港银行同业的存款 Fs $FR-x  
amount due to outport banks 外埠银行同业的存款 |gP)lR  
amount for note issue 发行纸币的款额 *P/A&"i[E  
amount of bond 担保契据的款额 \i//Aq  
amount of consideration 代价款额 5 0-7L,  
amount of contribution 供款数额 tugIOA  
amount of indebtedness 负债款额 -bOtF%  
amount of principal of the loan 贷款本金额 CkNR{?S  
amount of rates chargeable 应征差饷数额 w`f66*@Q1  
amount of share capital 股本额 mHju$d  
amount of sums assured 承保款额 U2<q dknB  
amount of variation 变动幅度 JvW7h(u7g  
amount of vote 拨款数额 ~( XaXu  
amount payable 应付款额 \EoE/2"<  
amount receivable 应收款额 B F gxa#De  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 S}U_uZ$b  
analysis 分析 Y 'X!T8  
ancillary risk 附属风险 "i/GzD7`n  
annual account 周年帐目;周年帐目报表;年度决算;年结 hDW_a y4  
annual accounting date 年结日期 $#s5y~z  
annual allowance 每年免税额;年积金;年度津贴;年津 2ns,q0I A  
annual balance 年度余额 BV>9U5  
annual disposable income 每年可动用收入 /]Y#*r8jRi  
annual estimates 周年预算 v@[3R7|4  
annual fee 年费 \9V_[xD+  
annual general meeting 周年大会 m]MR\E5]By  
annual growth rate 年增率;每年增长率 5Wa)_@qI)`  
annual long-term supplement 长期个案每年补助金 ^ [m-PS(  
annual pensionable emolument 可供计算退休金的年薪 \M@IKE  
annual report 年报 2 SD Z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &R4?]I  
annual return 周年报表;周年申报表;每年报税表格 Tb?XKO,  
Annual Return Rules 《周年报表规则》 _$@fCo0  
annual review of consumer prices 每年消费物价回顾 ineSo8| @  
annual roll-forward basis 逐年延展方式 27c0wzq  
annual salary 年薪  wk8fa  
annual statement 年度报表;年度决算表 kjV>\e  
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 VgYy7\?p  
annuitant 年金受益人 fDB. r$|d  
annuity 年金 4C_1wk('  
annuity contract 年金合约 5!Y\STn  
annuity on human life 人寿年金 Wc+(xk  
antecedent debt 先前的债项 ,~Xe#e M  
ante-dated cheque 倒填日期支票 |&WYu,QQ4  
anticipated expenditure 预期开支 O]hUOc `k  
anticipated net profit 预期纯利 ,z#D[5  
anticipated revenue 预期收入 C}xfo}i  
anti-inflation measure 反通货膨胀措施 KP0(w(q  
anti-inflationary stance 反通货膨胀立场 ~b)X:ku  
apparent deficit 表面赤字 >m1b/J3#  
apparent financial solvency 表面偿债能力 M\CzV$\y  
apparent partner 表面合伙人 FO_}9<s  
application for personal assessment 个人入息课税申请书 z5iCQ4C<  
application of fund 资金应用 lN5PKsGl  
application to release as liquidator and to destruct the books of accounts and documents leNX5 sX  
申请免除清盘人职务及毁灭帐簿与文件 0Q7<;'m  
appointed actuary 委任精算师 }[PwA[k'  
appointed auditor 委任核数师;委任审计师 [3-u7Fx!  
appointed trustee 委任的受托人 .Er+*j;&w  
appointer 委任人 1/:vFX  
apportioned pro rata 按比例分摊 DKMkCPX%  
apportionment 分配;分摊 P8dMfD*"E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 s,[ I_IiPf  
apportionment formula 分摊方程式 RbxQTM_:M  
apportionment of estate duty 遗产税的分摊 e> 9X  
appraisal 估价;评估 7lwI]/ZH*  
appreciable growth 可观增长 ti9e(Jt!O  
appreciable impact 显着影响 bIBF2m4  
appreciable increase 可观增长 |-\anby<  
appreciation 增值;升值 DPW^OgL;  
appreciation against other currencies 相对其他货币升值 Lc}hjK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L7rr/D  
appreciation tax 增值税 5TuwXz1v  
appropriation 拨款;拨用;拨付 e#mf{1&  
appropriation account 拨款帐目 ^znUf4N1  
Appropriation Bill 拨款法案 M61Nl)|mx&  
appropriation-in-aid system 补助拨款办法 lc5(^ ~  
approved assets 核准资产 $X)|`$#pL#  
approved basket stock 认可一篮子证券 b1IAp>*2l  
approved budget 核准预算 ]JGq{I>%+6  
approved charitable donation 认可慈善捐款 jsgDJ}  
approved charitable institution 认可慈善机构 R#~l[S8u^  
approved currency 核准货币;认可货币 *.wj3' wV  
approved estimates 核准预算 :EHk]Hkz  
approved estimates of expenditure 核准开支预算 DpmAB.  
approved overseas insurer 核准海外保险人 oO?+2pTQV  
approved overseas trust company 核准海外信托公司 Q!IqvmO  
approved pooled investment fund 核准汇集投资基金 @(6i 1Iwu9  
approved provident fund scheme 认可公积金计划 a6z0p%sIZ  
approved provision 核准拨款 {e2ZW]  
approved redeemable share 核准可赎回股份 MNe/H\  
approved regional stock 认可地区性证券 ZyNgG9JL]  
approved retirement scheme 认可退休金计划 O_2o/  
approved subordinated loan 核准附属贷款 m2(}$z3e  
arbitrage 套戥;套汇;套利 )_! a:  
arbitrageur 套戥者;套汇者 cL4Go,)w  
arbitrary amount 临时款项 S m=ln)G=  
arrangement 措施;安排;协定 \^y~w~g?  
arrears 欠款 AG vhSd7  
arrears of pay 欠付薪酬 vYXhWqL~  
arrears of revenue 逾期未收税款;逾期未收的帐项 t d\gk  
articles of association 组织章程;组织细则;组织章程细则 PuZzl%i P3  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 0$Mxu7 /  
ascertainment of profit 确定利润 .0U[n t6  
"Asia Clear" “亚洲结算系统” ; t9_*)[  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Y}.f&rLe  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 \oxf_4X  
Asian Development Fund [ADF] 亚洲发展基金 ShV_8F z  
Asian dollar bond 亚洲美元债券  Lhg  
Asian dollar market 亚洲美元市场 f&5S`}C  
Asian dollar rate 亚洲美元利率 v.:Q& ]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 `/R. 5;$|  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 z$m(@Q  
asked price 沽盘;喊价;索价;卖方报价 w0$+v/  
assessable income 应评税入息 Gb[J3:.  
assessable loss 应评税亏损 #G0'Q2  
assessable profit 应评税利润 '*`n"cC:  
assessable value 应评税值 .,S`VNU  
assessed profit 估定利润 k-^^Ao*@  
assessed value 经评估价值 NF |[j=?  
assessment 评税;评定;估价;评税单 4,QA {v  
assessment number 评税编号;估价编号 %K\B )HR  
assessment of additional tax 补加税评税 dly -mPmP  
assessment of performance 业绩评估;实绩评价 G2!<C-T{2  
Assessor 评税主任 A 9l d9R  
asset price bubbles 资产价格泡沫 9 {SzE /[  
asset-backed securities 具资产保证的证券 c1_Zi  
assets accretion 资产增值 @zw&-b:qI  
assets and liabilities 资产与负债 N,9~J"z  
assets betterment statement 资产递增表;资产改进表 W4nn)qBrh  
assets lending 实物放款;有抵押贷款 ,s}&|+ '"  
assets of the company passing on the death 死者去世时转移的公司资产 uInI{>  
assets pledged as security for liabilities 用作负债抵押的资产 GYf{~J  
assets portfolio 资产投资组合 DU*qhW`X  
assets price 资产价格 PK&&Vu2M  
assets quality 资产质素 yF|yZ{  
assets realization 资产变现 U_aI!`WXd  
assets refinancing arrangement 资产再集资安排 G1zP^ogk  
assets securitization 资产证券化 e9:pS WA-n  
assets situated outside Hong Kong 在香港以外地方的资产 Q8l vwip  
assets stripping 削减资产;拆卖资产 ^zqQ8{oV  
assets value 资产值 Kt]vTn7!9  
assignee 承让人 Z{#3-O<a+n  
assignment 转让;转让书;转让契 [\Aws^fD_  
assignment of interest 权益转让 [Ax :gj  
assignment of letters patent and trade mark 专利证书及商标转让 a ge8I$*`@  
assignment of property 物业转让;物业转让书 I=[09o  
assignment right 转让权 *&_A4)  
assignor 转让人 l&W:t9o  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ,:-^O#  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 }>,%El/  
associate member 附属会员 VpbJe@*D  
associated body corporate 相联法人团体 r0&LjH&R  
associated company 相联公司;联属公司 (C`nBiL<  
associated corporation 相联法团 %t9Kc9u3p  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] +",`Mb  
公认会计师公会〔英国〕 d=vD Pf  
Association of Futures Exchange Brokers 香港期货经纪协会 v=dN$B5y3  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 q:jv9eL.O  
association of underwriters 承保人组织 @sd{V  
assumption of control 接管 Ei<+{P(t0  
assurance 担保;保险;转易;转易书 _m a;b<I/<  
assurance of interest 权益的转易 Ae^4  
at 19XX price 按一九XX年价格计算 =7:}/&  
at a discount 按赔价计算;按贴水价格计算;打折扣 6oq^n s-  
at a premium 按溢价计算;按升水价格计算 "J}B lB  
at call 通知付款;按通知 m\ qR myO  
at constant market price 按固定市价计算 Q>w)b]d~c  
at constant price 按固定价格计算 / )[\+Nc  
at cost 按成本计算 @LU[po1I  
at current market price 按当时市价计算;按现时市价计算 ~Lu,jLKL=[  
at current price 按当时价格计算;按现时价格计算 e+2lus,u6t  
at factor cost 按要素成本计算;按生产要素成本计算 ~<Wa$~oY  
at money-of-the-day price 按付款当日价格计算 +Ezl.O@z  
at or better 按指定或较佳价位〔买卖指令〕 w+\RSqz/  
at par 按面值计算;平价 R[vX+d!7  
at sight 见票即付 T I ZkN6  
at the close 按收市盘 `-W4/7  
at the opening 按开市盘 m^/>C -&C  
attestation 见证;见证条款 *z~J ]  
at-the-money option 平价期权 4 #lLC-k  
attorney 受权人;受托代表人 \j we  
attornment 新拥有人承认书 K6~')9 Q  
attributable profit 可归属利润 !+ UXu]kA  
attributable share value 可归属股份价值 [>j.x2=  
Auckland Stock Exchange 奥克兰证券交易所 .rDao]K  
auction 拍卖 `C6,**`R$k  
auctioneer 拍卖商 Xh~oDnP  
audit 审计;核数 3],(oQq^  
Audit Commission 审计署 ~g~`,:Qc  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] K TE*Du  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 -/7@ A  
audit review 帐目审查 @ <'a0)n>  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 * _,yK-et  
audited account 审计帐目;经审计的帐目 +$^ [ r  
audited annual account 经审计的周年帐目 zFwO(  
audited balance sheet 经审计的资产负债表 hNp.%XnnZ  
auditor 核数师;核数主任;审计师 ,~K4+ t_  
auditor's certificate 核数师证明书;审计师证明书 }4Gn$'e  
auditor's report 核数师报告;审计师报告 , d4i0;2}+  
Aussie bond 澳元债券 @$!"}xDR'  
austerity budget 紧缩预算 WCI'Kh   
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司  GL&rT&  
Australia All Ordinaries Index 澳洲所有普通股票指数 p1ER<_fp  
Australian Dollar [AUD] 澳元 o3OJI_ v &  
Australian Options Market 澳大利亚期权市场 W;,RU8\f  
Australian Securities Commission 澳洲证券事务监察委员会 w;Pe_m7\EO  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 `-rtU  
Australian Stock Exchange 澳大利亚证券交易所 H[r64~Sth  
Austrian Schilling [ATS] 奥地利先令 $T2zs$  
authentication 认证;鉴证 I =K<%.  
authority to purchase 委托购买证;委购书 MY&?*pV)  
authorization 认可;核准;授权;授权书 V5I xZn%  
authorization by direction 指示授权 !6s]p%{V  
authorization by instruction 指令授权 !<>`G0  
authorization by warrant 令状授权 qMBEJ<o  
authorization of unit trust 单位信托的认可 \5) ZI'q  
authorized agent 指定代理人 xz/G$7q7  
authorized capital 法定资本 6y@o[=m  
authorized clerk 出市员 q1%xk =8  
authorized dealer 认可交易商 0@#d($'1?Z  
authorized financial institution 认可财务机构 @y# u!}  
authorized fund 认可基金 _x7>d:C  
authorized fund house 获授权的基金公司;认可基金公司 _1\H{x  
authorized institution 认可机构 gLg\W3TOi  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 d[ce3':z  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 9Bu=8P?  
authorized insurer 获授权保险人;获认可承保人 hN1{?PQ  
authorized investment 特准投资项目 j0e1CSE  
authorized person 获授权人 6rAenK-%  
authorized representative 获授权代表 Vao3 &#D8  
authorized share capital 法定股本 As#/ln$nE  
automated quotation system 自动报价系统 )|S!k\^A  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~eGtoEY  
自动交易系统〔香港期货交易所有限公司〕 Jz_`dLL^ w  
automatic adjustment mechanism 自动调整机制 qI\B;&hr(  
automatic adjustment system 自动调整系统 V ;M'd@  
Automatic Clearing House 自动票据交换所 z#olKBs  
automatic exchange rates accumulation system 自动化汇率累集系统 DTx>^<Tk  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 O@KAh5EB  
automatic teller machine [ATM] 自动柜员机 A Rjox`  
autopay 自动转帐 IAbH_+7O  
available assets 可用资产 of.=n  
available fiscal reserve 现存财政储备 }j#c#''i  
available profit 可用利润 qIgb;=V  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 fAeq(tI=  
average 平均;平均数;海损 mz .uK2l{  
average basic salary 平均基本薪金 ob=IaZ@?  
average consumer expenditure 平均消费开支;一般消费开支 I[v~nY~l`  
average cost 平均成本 l8!n!sC[,  
average cost of land production 增辟土地平均成本 =ThacZHb8  
average daily turnover 平均每日成交额 zeHs5P8}r  
average daily wage rate 平均每日工资率 ]P(_ d'}  
average expenditure pattern 平均开支模式 zQ,ymf T  
average growth rate 平均增长率 #c2JWDH1F  
average net fixed assets 固定资产平均净值 pS)/yMlVj  
average of relatives 相对价格平均数 3sBu`R*hk  
average price 平均价格 J$i5A9IUr  
average propensity to consume 平均消费倾向;一般消费倾向 W6uz G  
average propensity to save 平均储蓄倾向;一般储蓄倾向 H9T'{R*FC  
average rate 平均率 Y- c_ 2 )  
average revenue 平均收入;平均收益 L [7Aa"R  
average stock 平均库存;平均存货 5?4jD]Z  
average yearly rent 平均年租 Y[ toN9,  
avoidance of double taxation 避免双重课税 i!EN/Bd  
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 %$L!N-U6  
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