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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: iU|X/>k?  
A share A股;甲类股份 <u  ImZC  
abatement of tax 减税;减扣免税额  z $iI  
ABN AMRO Bank N.V. 荷兰银行 q}]z8 L  
above-the-line expenditure 线上项目支出;经常预算支出 h ^Wm03w  
above-the-line receipt 线上项目收入;经常预算收入 xB_7 8X1  
ABSA Asia Limited 南非联合亚洲有限公司 ll ^I ;o0  
absolute change 绝对数值变更 "td ,YVK  
absolute expenditure 实际开支 lQL /I[}  
absolute guideline figure 绝对准则数字 nj#kzD[n>  
absolute interest 绝对权益 /tJ%gF  
absolute order of discharge 绝对破产解除令 G%dzJpC(  
absolute profit margin 绝对利润幅度 <Q8d{--o  
absolute value 实值;绝对值 CN6b 982&  
absolutely vested interest 绝对既得权益 :n OCs  
absorbed cost 已吸收成本;已分摊成本 ybcCq]cgt  
absorption 吸收;分摊;合并 $e%m=@ga  
absorption rate 吸收率;摊配率;分摊率 8"ulAx74>  
ACB Finance Limited 亚洲商业财务有限公司 =&mdxKoT0  
acceptable form of reciprocity 合理的互惠条件 +vYVx<uTQ  
acceptable rate 适当利率;适当汇率 #TIlM]5%  
acceptance agreement 承兑协议 nu X`>Oy  
acceptance for honour 参加承兑 hdpA& OteR  
acceptor 承兑人;接受人;受票人 1`9'.w+r  
acceptor for honour 参加承兑人 IIAm"=*  
accident insurance 意外保险 SpM Hq_MLM  
Accident Insurance Association of Hong Kong 香港意外保险公会 W . dm1  
accident insurance scheme 意外保险计划 lrmz'M'  
accident year basis 意外年度基准 >L^ 2Z*  
accommodation 通融;贷款 8*sP  
accommodation bill 通融票据;空头票据 # "TL*p  
accommodation party 汇票代发人 mpzm6I eu  
account balance 帐户余额;帐户结余 V7?Pv Q  
account book 帐簿 4EJ6Zy![0*  
account collected in advance 预收款项 T*#<p;  
account current book 往来帐簿 CMfR&G,)  
account of after-acquired property 事后取得的财产报告 {WuUzq`  
account of defaulter 拖欠帐目 ~./M5P!\  
account payable 应付帐款 dLw,dg  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 b(_PV#@$  
account receivable 应收帐款 Ns-3\~QSi  
account receivable report 应收帐款报表 b@[\+P] "  
account statement 结单;帐单;会计财务报表 gP=@u.  
account title 帐户名称;会计科目 +|Mi lwr  
accountant's report 会计师报告 mg *kB:p  
Accountant's Report Rules 会计师报告规则 $,jynRk7q  
accounting and auditing procedure 会计与审计程序;会计与核数程序 T0BM:ofx  
Accounting Arrangements 《会计安排》 y73@t$|  
accounting basis 会计基础 =mh)b]].4\  
accounting by Official Receiver 破产管理署署长呈交的帐目 Q46sPMH+_  
Accounting Circular 《会计通告》 @W!cC#u  
accounting class 会计类别 %|3NCyJ*7  
accounting date 记帐日期;会计结算日期 $c24lJ#/  
accounting for money 款项核算 -42jeJS  
Accounting Officer 会计主任 1{bsh?zd  
accounting period 会计报告期;会计期 / Hexv#3  
accounting policy 会计政策;会计方针 G `JXi/#`  
accounting practice 会计惯例 cz$q~)I$  
accounting principle 会计准则 \"mL LnK?  
accounting record 会计记录 TYgn X  
accounting report 会计报告 }t.VH:02y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <{Ir',;  
Accounting Society of China 中国会计学会 u9)<i]2  
accounting statement 会计报表 G1:2MPH  
accounting system 会计制度;会计系统 3gY4h*|`<  
accounting transaction 会计事项;帐务交易 =j!Ruy1  
accounting treatment 会计处理 BW%"]J  
accounting year 会计年度 j!QP>AM|`  
accretion 增值;添加 !_=3Dz  
accrual 应计项目;应累算数目 1R"ymWg"  
accrual basis 应计制;权责发生制 V7i1BR8G  
accrual basis accounting 应计制会计;权责发生制会计 @d=4C{g%o  
accrue 应累算;应计 S t0AV.N1  
accrued benefit 应累算利益 w(vda0  
accrued charges 应计费用 s1NRUV2E  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;COZHj9b  
accrued expenses 应累算费用 gDjs:]/YR  
accrued interest payable 应付利息;应计未付利息 =o+))R4  
accrued interest receivable 应收利息;应计未收利息 xt"GO  b  
accrued right 累算权益 IMay`us]:8  
accruing profit 应累算的利润 kQMALS@R  
accumulated fiscal reserve 累积财政储备 x?MSHOia`P  
accumulated profit 累积利润;滚存溢利 kKR Z79"7s  
accumulated reserve 累积储备 Rw\S-z/  
accumulation of surplus income 累积收益盈余 ^gD%#3>X  
acquired assets 既得资产 VwV`tKit  
acquisition 收购;购置;取得 FGG 7;0(  
acquisition cost 购置成本 F,-S&d  
acquisition expenses 购置费用 _oJq32  
acquisition of 100% interest 收购全部股权 |KxFi H  
acquisition of control 取得控制权 GP\Pk/E  
acquisition of fixed assets 购置固定资产 QR;E>eEq  
acquisition of shell “买壳” csF!*!tta  
acquisition price 收购价 aD:vNX  
act of God 天灾 0cm+:  
acting partner 执事合伙人 ` 'y[i  
active market 买卖活跃的市场;交投畅旺的市场;旺市 H#B~ h4#  
active partner 积极参与的合伙人 v"&Fj  
active trading 交投活跃 aGY F\7  
actual circulation 实际流通 GKNH{|B$D  
actual cost 实际成本 U,4:yc,)s  
actual expenditure 实际开支;实际支出 yprf `D>  
actual income 实际入息;实际收入;实际收益 er?'o1M  
actual market 现货市场 1>SCY _C v  
actual price 现货价;实际价格 duKR;5:  
actual profit 实际利润 d M&BnI  
actual quotation 实盘;实际价位;实际报价 @P^8?!i+  
actual year basis 按实际年度计算 ^"h`U'YC  
actuals 实货 XHu2G t_  
actuarial investigation 精算调查 / 1jb8w'  
actuarial principle 精算原则 9 1r"-%(r  
actuarial report 精算师报告 Ta38/v;S  
Actuarial Society of Hong Kong 香港精算学会 nKJJ7 R L  
actuarial valuation 精算师估值 12Hy.l  
actuary 精算师 +Zx+DW cq  
ad referendum agreement 暂定协议;有待覆核的协定 =_`4HDr  
ad valorem duty 从价税;按值征税 ]&3UF?  
ad valorem duty system 从价税制 4 }l,F  
ad valorem fee 从价费 -VESe}c:nQ  
ad valorem tariff 从价关税 k@eU #c5c  
additional allowance 额外免税额 !S[8w9q  
additional amount for unexpired risk 未过期风险的额外款额 s e9X  
additional assessable profit 补加应评税利润 PEPBnBA&1  
additional assessment 补加评税 pNo<:p  
additional commitment 额外承担 l("Dw8 H  
additional commitment vote 额外承担拨款 BC0T[o(f8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 I-NzGx2u  
additional dependent parent allowance 供养父母额外免税额 )jK"\'cK  
additional provision 额外拨款 =>Vo|LBoe  
additional stamp duty 附加印花税 Nkt(1?:-'  
additional tax 补加税罚款;补加税款 P+sxlf:0  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 `?Yh`P0  
adjudged bankrupt 被裁定破产 T1p A <6  
adjudicated bankrupt 裁定破产人 xV'\2n=1T  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 DYU+?[J  
adjudication of bankruptcy 裁定破产;宣告破产 f~u]fpkz  
adjudication of insolvency 裁定无力偿还债务 ~O~c^fLH(B  
adjusted actual 经调整的实数;调整后的实数 &UUIiQm~  
adjusted current assets 经调整的流动资产;调整后的流动资产 'w`:p{E  
adjusted figure 经调整的数字;调整后的数额 2;G^>BP<  
adjusted liabilities 经调整的负债;调整后的负债 m<wng2`NTv  
adjusted loss 经调整的亏损;调整后的亏损 d_&R>GmR$  
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 *r)/.rK_  
adjusted profit 经调整的利润;调整后的利润 h#?L6<*tm  
adjusted surplus 经调整的盈余额;调整后的盈余额 &inu mc  
adjusted value 经调整的价值;调整后的价值 9cAb\5c|  
adjustment 调整;修订;理算〔保险〕 maLKUSgo  
adjustment centre 调剂中心 ^o]ZDc  
adjustment lag 调整过程的时间差距;调整时差 "_JGe#=  
adjustment mechanism 调整机制 nsqs*$  
adjustment of loss 亏损调整 mvI[=e*  
adjustment process 调整过程;调整程序 TdI5{?sW  
adjustment range 调整幅度 R74kt36M  
administered exchange rate 受管制汇率 ~#dNGWwG  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 FFl[[(`%D  
administration expenses 行政费用 o~,dkV  
administration fee 手续费;行政费 sTO*  
administration in bankruptcy 破产管理 q_5k2'4K  
administration order 遗产管理令 a&~d,vC  
administrator 管理人;遗产管理人 QF(.fq8, U  
administrator of the estate 遗产管理人 !CROc}  
admission of debt 债项承认书 3qPj+@  
admission of proof 接纳债权证明 PD12gUU?  
advance 放贷款项;垫付款项;预支款项;预付款项 q4<3 O"c1  
advance account 暂支帐目;预付款帐户 :3$WY<  
advance compensation 预付补偿金 c4oQ4  
advance from shareholder 股东垫款 7wsn8_n9  
advance pending reimbursement 预支以待日后付还 Mxn>WCPo  
advanced economy 先进经济体系 ppjd.  
advancement 预付;预付财产 4mJ4)  
advances warrant 垫款令 \5 IB/ *  
advancing 贷出 Ln0rm9FV-  
adverse balance 逆差 V& <vRIsN  
adverse exchange 逆汇 pw*<tXH!  
advertisement addressed to shareholders 在报章刊登的致股东通告 zME75;{  
advice for collection 托收通知书 .`& ($W  
advice of drawing 提款通知书;汇票通知书 Iodk1Y;  
advice of payment 付款通知 >S3iP?V7  
Advisory Committee [Securities and Futures Commission] Z9mY*}:U~  
谘询委员会〔证券及期货事务监察委员会〕 +M!f}=H  
Advisory Committee on Diversification 经济多元化谘询委员会 ";yCo0*  
affidavit 誓章;遗产申报誓章 uPc}a3'?  
affidavit of no receipt 述明无收款的誓章 b[Sd$ACd  
affiliate 联号;联营公司;附属公司 NS @j`6/U  
affiliated company 附属公司;联号;联营公司 K O"U5v  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 l=U@j T  
affordability 负担能力 Lt0JUUa0  
African Development Bank [AfDB] 非洲开发银行 ]7n+|@3x  
after-acquired property 事后取得的财产 x2 /\%!mt  
after-hours dealing 市后交易 6U6,Wu  
after-tax profit 税后盈利;税后利润;税后溢利 .ml24SeC  
agency agreement 代理协议 `q7O\  
agency expenses 代理机构的开支 ;@GlJ '$;  
agency fee 代理费 I~?D^   
Agency Law 《代理法》 6=s!~  
agent 代理人;承销人 nS)U+q-x&o  
agent of company 公司代理人  fy" q  
agent's fee 代理人费;经纪费 Ql^I$5&  
aggregate 总计;总数;总体数字 VV O C-:  
aggregate amount 总款额;总额 ms8de>A|H  
aggregate assets and liabilities 总体资产与负债 Ac}+U q  
aggregate at constant price 按固定价格计算的总体数字 A#$oY{"2Y  
aggregate demand 总需求 rk:^^r>5Qi  
aggregate gross position 总持仓量 %!I7tR#;  
aggregate limit 总限额 ^JZ]?iny  
aggregate of salaries tax 合计薪俸税 }Tf~)x  
aggregate performance 总体表现;总体业绩 ;X,|I)  
aggregate supply 总体供应 HpY-7QTPJ~  
aggregate surplus 总盈余 U8qb2'a8  
aggregate total 整体总额 lJ;7sgQ#  
aggregate value 总值;合计价值 WG>Nm89  
aggregated basis 合计基准 TeaP\a  
aggregated net chargeable income 合计应课税入息实额 =V~p QbZ  
aggregation 合并计算;合计;总和 Wsya:9|  
aggregation of incomes of husband and wife 夫妇入息合并计算 low 0@+Q  
aggregation of property 财产的总和 9$ZQuHSw 7  
agio 差价;贴水 X c~yr\%]  
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》 #&<>|m  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment N Q~keN  
《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》 /ap3>xkt  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment l =~EweuM  
《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》 OP0KK^#  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }-QFMPXhG  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Kab"r_'  
agreement for a settlement 授产协议 y,'M3GGl  
agreement for assignment 转让协议 OQ>8Q`  
agreement for sale 售卖协议;买卖协议 $P'Y  
agreement for sale and purchase 买卖协议 {2"8^;  
agreement for the payment of interest 支付利息协议 "IQ' (^-P  
agreement for the repayment of money 还款协议 _wMxKM  
agreement of reinsurance 再保险协议 =hD@hQ i  
Agricultural Bank of China 中国农业银行 APY^A6^:j  
air passenger departure tax 飞机乘客离境税 M ,!Dhuas  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Q(v*I&k  
airport tax 机场税 mY6d+  
alcohol duty 酒精税 ou8V7  
alienation 让与;让渡;转让 $>^DkrOd  
alimony 生活费;赡养费 Wk<heF  
All Ordinaries Index [AOI] 所有普通股指数 b7-M'-Km0_  
all risks 全险;综合险 pY@$N&+W  
All Sales Record for Stock Market 《股票市场成交报告》 *Rm"3S  
Allied Capital Resources Limited 新联财务有限公司 _mSDz=!Z3  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 J:W|2U="  
allocation letter 拨款信件 h[eC i  
allocation of fund 分配款项;预留款项 /`6Y-8e2  
allocation of profit 利润分配;溢利分配 ].ZfTrM]  
allocation warrant 拨款令 DpD19)ouy  
allotment 分配;配股 0 PdeK'7  
allotment notice 股份配售通知;配股通知 WXq=FZ-  
allotment of shares 股份分配 {"kE u  
allowable 可获宽免;免税的 T0HNld  
allowable business loss 可扣除的营业亏损 LAs#g||M  
allowable expenses 可扣税的支出 i28WgDG)5  
allowance 免税额;津贴;备抵;准备金 P}"=67$  
allowance for debts 债项的免税额 R:N4_4& C~  
allowance for depreciation by wear and tear 耗损折旧免税额 RBOb/.$  
allowance for funeral expenses 殡殓费的免税额 (U_`Q1Jo  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 0FN;^hP5|  
allowance for repairs and outgoings 修葺及支出方面的免税额 "Y'MuV'x  
allowance to debtor 给债务人的津贴 _PPZ!r(  
alteration of capital 资本更改 3{:AG,G  
alternate trustee 候补受托人 /H (55^EMZ  
amalgamation 合并 c/Dk*.xy<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "aL.`^.  
ambit of charges 征税范围;收费范围 ]u5B]ZQnA  
amended valuation 经修订的估值 7{z\^R^O  
American Commodities Exchange 美国商品交易所 IL0e:-@!0  
American Express Bank Limited 美国运通银行 4 H<.  
American Stock Exchange 美国证券交易所 K UD.hK.  
amortization 摊销 e:9s%|]T  
amount due from banks 存放银行同业的款项 q g2 fTe  
amount due from banks abroad 存放海外银行同业的款项 y -6{>P/  
amount due from holding companies 控股公司欠款 Bm>>-nG;  
amount due from local banks 存放本港银行同业的款项 QG1+*J76b@  
amount due to banks 银行同业的存款 N4HIQ\p  
amount due to banks abroad 海外银行同业的存款 APgjT' ;P^  
amount due to holding companies 控股公司存款 Ei HQ&u*  
amount due to local banks 本港银行同业的存款 4 EE7gkM5  
amount due to outport banks 外埠银行同业的存款 XJZ\ss  
amount for note issue 发行纸币的款额 !eu\ShI  
amount of bond 担保契据的款额 n[K LY!  
amount of consideration 代价款额 N%f% U  
amount of contribution 供款数额 OA7YWk<K  
amount of indebtedness 负债款额 A:$4cacu9  
amount of principal of the loan 贷款本金额 eIDrN%3  
amount of rates chargeable 应征差饷数额 0 :iR=S  
amount of share capital 股本额 oNEjlV*  
amount of sums assured 承保款额 F$sDmk#  
amount of variation 变动幅度 " "@kBY1C  
amount of vote 拨款数额 tE8aL{<R  
amount payable 应付款额 O7"16~ a  
amount receivable 应收款额 PyoIhe&ep  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >d3`\(v-  
analysis 分析 0f5c#/7C9  
ancillary risk 附属风险 1j*E/L  
annual account 周年帐目;周年帐目报表;年度决算;年结 |1pD n7  
annual accounting date 年结日期 yE#.Q<4  
annual allowance 每年免税额;年积金;年度津贴;年津 r!<)CT}D  
annual balance 年度余额 F~$ay@g  
annual disposable income 每年可动用收入 I}sb0 Q&  
annual estimates 周年预算 OQ&'3hv{  
annual fee 年费 gF>t+"+ x  
annual general meeting 周年大会 2C Fgit  
annual growth rate 年增率;每年增长率 <y=+Gh  
annual long-term supplement 长期个案每年补助金 %a:>3! +  
annual pensionable emolument 可供计算退休金的年薪 4aiI&,  
annual report 年报 %M*2j%6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N mA6L+  
annual return 周年报表;周年申报表;每年报税表格 ES)@iM?5  
Annual Return Rules 《周年报表规则》 5S*aZ1t18  
annual review of consumer prices 每年消费物价回顾 Js<DVe,  
annual roll-forward basis 逐年延展方式 Qt\^h/zjG  
annual salary 年薪 kQ`p\}7_  
annual statement 年度报表;年度决算表 {O6yJckH  
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 a$5P\_  
annuitant 年金受益人 [X 9zrGHt  
annuity 年金 )A$xt)}P!{  
annuity contract 年金合约 Z,oCkv("n  
annuity on human life 人寿年金 90 >V he  
antecedent debt 先前的债项 kIR/.Ij}  
ante-dated cheque 倒填日期支票 mndKUI}d  
anticipated expenditure 预期开支 6~-,.{Y  
anticipated net profit 预期纯利 aH dQi,=z  
anticipated revenue 预期收入 R2A#2{+H  
anti-inflation measure 反通货膨胀措施 9&bJ]  
anti-inflationary stance 反通货膨胀立场 ?IG[W+M8  
apparent deficit 表面赤字 ]*hH.ZBY"^  
apparent financial solvency 表面偿债能力 Nt|Fw$3*5{  
apparent partner 表面合伙人 L6"V=^Bq  
application for personal assessment 个人入息课税申请书 F/cA tT.M?  
application of fund 资金应用 r=/$}l4  
application to release as liquidator and to destruct the books of accounts and documents NX5$x/uz  
申请免除清盘人职务及毁灭帐簿与文件 )O2IEwPd.  
appointed actuary 委任精算师 DP-0,Gt&Xj  
appointed auditor 委任核数师;委任审计师 `n RF"T_  
appointed trustee 委任的受托人 @)C.IQ~  
appointer 委任人 Q-7L,2TL  
apportioned pro rata 按比例分摊 0YC|;`J  
apportionment 分配;分摊 c#f@v45  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <.2jQ#So  
apportionment formula 分摊方程式 XE]"RD<z  
apportionment of estate duty 遗产税的分摊 L&d.&,CNs'  
appraisal 估价;评估 <Uc  
appreciable growth 可观增长 T!I3.  
appreciable impact 显着影响 V%B~ q`4  
appreciable increase 可观增长 dQz#&&s-  
appreciation 增值;升值 S!n?b|_  
appreciation against other currencies 相对其他货币升值 .Q^V,[on1T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9o4h~Imu  
appreciation tax 增值税 +4Fw13ADE  
appropriation 拨款;拨用;拨付 OIIA^QyV  
appropriation account 拨款帐目 }>EWF E`  
Appropriation Bill 拨款法案 E $P?%<o  
appropriation-in-aid system 补助拨款办法 FU(2,Vl  
approved assets 核准资产 ^X?uAX-RP|  
approved basket stock 认可一篮子证券 I9dX\w}  
approved budget 核准预算 7?D?s!%\  
approved charitable donation 认可慈善捐款 cvQAo|  
approved charitable institution 认可慈善机构 ~9"c64 q  
approved currency 核准货币;认可货币 |+KwyHE`9  
approved estimates 核准预算 F+ 7*SImv6  
approved estimates of expenditure 核准开支预算 "%b Gw v  
approved overseas insurer 核准海外保险人 1rS8+!9C  
approved overseas trust company 核准海外信托公司 (AX$S vw  
approved pooled investment fund 核准汇集投资基金 h#c7v !g  
approved provident fund scheme 认可公积金计划 e0#t  
approved provision 核准拨款 7#c4.9b?  
approved redeemable share 核准可赎回股份 ~4|Trz2T  
approved regional stock 认可地区性证券 B*Ey&DAV  
approved retirement scheme 认可退休金计划 Pf/8tXs}  
approved subordinated loan 核准附属贷款 O"/Sv'|H#  
arbitrage 套戥;套汇;套利 vt n T   
arbitrageur 套戥者;套汇者 [9B1%W  
arbitrary amount 临时款项 &YcOmI/MM  
arrangement 措施;安排;协定 r6R@"1/  
arrears 欠款 m@u% 3*:  
arrears of pay 欠付薪酬 ($>m]|  
arrears of revenue 逾期未收税款;逾期未收的帐项 i]s%tEZ1  
articles of association 组织章程;组织细则;组织章程细则 1/~=61msc  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Br15S};Ce  
ascertainment of profit 确定利润 ky-nP8L}  
"Asia Clear" “亚洲结算系统” ZzjCS2U  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ,QpFVlPU  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 QxN1N^a0  
Asian Development Fund [ADF] 亚洲发展基金 GKjtX?~1  
Asian dollar bond 亚洲美元债券 RKE"}|i +S  
Asian dollar market 亚洲美元市场 0:>hK\F#  
Asian dollar rate 亚洲美元利率 @g4o8nH}  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 I{r*Y9  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 %q~q,=H$]  
asked price 沽盘;喊价;索价;卖方报价 b$%Kv(  
assessable income 应评税入息 <,rOsE6  
assessable loss 应评税亏损 \gB ~0@[\7  
assessable profit 应评税利润 E1tCY.N{  
assessable value 应评税值 f$6N  
assessed profit 估定利润 aidQ,(PDj  
assessed value 经评估价值 -B9e&J {K  
assessment 评税;评定;估价;评税单 beC%Tnb7  
assessment number 评税编号;估价编号 (ie%zrhS  
assessment of additional tax 补加税评税 i>]PW|]  
assessment of performance 业绩评估;实绩评价 |/^S%t6*  
Assessor 评税主任 )5LT!14  
asset price bubbles 资产价格泡沫 y(MB _B7j  
asset-backed securities 具资产保证的证券 mO]>]   
assets accretion 资产增值 16Jq*hKU  
assets and liabilities 资产与负债 <n06(9BF  
assets betterment statement 资产递增表;资产改进表 7=9>yba)^  
assets lending 实物放款;有抵押贷款 IQ~qiFCf  
assets of the company passing on the death 死者去世时转移的公司资产 ~/9RSdv7  
assets pledged as security for liabilities 用作负债抵押的资产 Q}OloA(+  
assets portfolio 资产投资组合 8cG`We8l&  
assets price 资产价格 Zfcf?&><  
assets quality 资产质素 @$n $f  
assets realization 资产变现 cS7\,/4S  
assets refinancing arrangement 资产再集资安排 rU&Y/  
assets securitization 资产证券化 c6#E gN,X  
assets situated outside Hong Kong 在香港以外地方的资产 p\&/m  
assets stripping 削减资产;拆卖资产 J  sz=5`  
assets value 资产值 zMu9A|  
assignee 承让人 Fd\uTxykp  
assignment 转让;转让书;转让契 Vjv6d&Q  
assignment of interest 权益转让 #gO[di0WhC  
assignment of letters patent and trade mark 专利证书及商标转让 >MN"87U6  
assignment of property 物业转让;物业转让书 * 7Ov.v%  
assignment right 转让权 W/xPVmnV  
assignor 转让人 a-Y6ghs  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 n}IGxum8`  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 T@U,<[,   
associate member 附属会员 (,#m+  
associated body corporate 相联法人团体 r8:"\%"f>  
associated company 相联公司;联属公司 8I RKCuV  
associated corporation 相联法团 aH?Ygzw  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] bUm%#a  
公认会计师公会〔英国〕 .=J- !{z  
Association of Futures Exchange Brokers 香港期货经纪协会 ub-e!{  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 _$c o Y  
association of underwriters 承保人组织 l3>e-kP  
assumption of control 接管 )5~T%_  
assurance 担保;保险;转易;转易书 ~LpkA`Hn!  
assurance of interest 权益的转易 zHZfp_I  
at 19XX price 按一九XX年价格计算 I <D7 Jj  
at a discount 按赔价计算;按贴水价格计算;打折扣 J.R\h!  
at a premium 按溢价计算;按升水价格计算 MWA,3I\.  
at call 通知付款;按通知 3= sBe HL  
at constant market price 按固定市价计算 L<@*6QH  
at constant price 按固定价格计算 y!P!Fif'  
at cost 按成本计算 h>D;QY  
at current market price 按当时市价计算;按现时市价计算 d; YKw1  
at current price 按当时价格计算;按现时价格计算 U'ctO%  
at factor cost 按要素成本计算;按生产要素成本计算 c.Sd~k:3  
at money-of-the-day price 按付款当日价格计算 5uQ+'*xN%  
at or better 按指定或较佳价位〔买卖指令〕 r/'!#7dLG-  
at par 按面值计算;平价 {:!>Y1w>  
at sight 见票即付 0j(U &  
at the close 按收市盘 g{6jN  
at the opening 按开市盘 FqA4 O U  
attestation 见证;见证条款 R)JH D7 1  
at-the-money option 平价期权 EGt 50  
attorney 受权人;受托代表人 [?I<$f"  
attornment 新拥有人承认书 4!!PrXE  
attributable profit 可归属利润 Z3{1`"\<K  
attributable share value 可归属股份价值 C}mhnU@  
Auckland Stock Exchange 奥克兰证券交易所 TS|Bz2(  
auction 拍卖 E,.PT^au  
auctioneer 拍卖商 ]#f%Dku.m  
audit 审计;核数 tdxzs_V,-  
Audit Commission 审计署 #%nV\ Bl  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] @a@}xgn{  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 :VP4:J^  
audit review 帐目审查 r_$*euh@  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 AH&RabH2  
audited account 审计帐目;经审计的帐目 K0j%\]\Tp  
audited annual account 经审计的周年帐目 )m;*d7l~p  
audited balance sheet 经审计的资产负债表 Ez|NQ:o  
auditor 核数师;核数主任;审计师 R;Dj70g  
auditor's certificate 核数师证明书;审计师证明书 P'tXG  
auditor's report 核数师报告;审计师报告 v[ML=pL  
Aussie bond 澳元债券 2_HIn  
austerity budget 紧缩预算 G3^<l0?S  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 %p  
Australia All Ordinaries Index 澳洲所有普通股票指数 K:'^f? P  
Australian Dollar [AUD] 澳元 ^zV_ vB)n  
Australian Options Market 澳大利亚期权市场 J";N^OR{A%  
Australian Securities Commission 澳洲证券事务监察委员会 |E?r+]  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 /_m )D;!y  
Australian Stock Exchange 澳大利亚证券交易所 @!dIa1Q"  
Austrian Schilling [ATS] 奥地利先令 njxLeD e-  
authentication 认证;鉴证 q{9 \hEeb  
authority to purchase 委托购买证;委购书 pt.V^a  
authorization 认可;核准;授权;授权书 ;G8H' gM07  
authorization by direction 指示授权 g?"QahH G  
authorization by instruction 指令授权 ./XX  
authorization by warrant 令状授权 Mw RLv,&"  
authorization of unit trust 单位信托的认可 a-|pSe*rx  
authorized agent 指定代理人 u@e.5_:S)  
authorized capital 法定资本 \:{K",2  
authorized clerk 出市员 xSD*e 0  
authorized dealer 认可交易商 C`_/aR6  
authorized financial institution 认可财务机构 lj}3TbM  
authorized fund 认可基金 M]6+s`?r  
authorized fund house 获授权的基金公司;认可基金公司 >R]M:Wx  
authorized institution 认可机构 Ed u(dZbKg  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 x@q.u3o9  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ,o n]Fts  
authorized insurer 获授权保险人;获认可承保人 1Z c=QJw@  
authorized investment 特准投资项目 kE<CuO  
authorized person 获授权人 /5Qh*.(S  
authorized representative 获授权代表 W !j-/ql  
authorized share capital 法定股本 QG?!XWz  
automated quotation system 自动报价系统 &Iy5@8  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] w~v6=^  
自动交易系统〔香港期货交易所有限公司〕 bT 42G [x  
automatic adjustment mechanism 自动调整机制 %]I#]jR  
automatic adjustment system 自动调整系统 lfDd%.:q4S  
Automatic Clearing House 自动票据交换所 nE8z1hBUq  
automatic exchange rates accumulation system 自动化汇率累集系统 Z(|$[GZP[  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 <}[ !k<  
automatic teller machine [ATM] 自动柜员机 ben-<3r  
autopay 自动转帐 5@>hjXi"Y  
available assets 可用资产 zs]ubJC@  
available fiscal reserve 现存财政储备 \u`P(fI!K%  
available profit 可用利润 ^yB]_*WJ  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 9Zl4NV&B  
average 平均;平均数;海损 3?V'O6  
average basic salary 平均基本薪金 gq+0t  
average consumer expenditure 平均消费开支;一般消费开支 C <:g"F:k  
average cost 平均成本 I1>f2/$z*  
average cost of land production 增辟土地平均成本 y%%VJ}'X!  
average daily turnover 平均每日成交额 3@x[M?$  
average daily wage rate 平均每日工资率 4dFr~ {  
average expenditure pattern 平均开支模式 =JE<oVP8  
average growth rate 平均增长率 3Ed  
average net fixed assets 固定资产平均净值 eG(YORkR  
average of relatives 相对价格平均数 6w &<j&V  
average price 平均价格 h?dSn:Y\?  
average propensity to consume 平均消费倾向;一般消费倾向 9~Sa7P  
average propensity to save 平均储蓄倾向;一般储蓄倾向 j%` C  
average rate 平均率 cwvJH&%0  
average revenue 平均收入;平均收益 (v?@evQ  
average stock 平均库存;平均存货 )x\%*ewY  
average yearly rent 平均年租 N~/X.D4e#  
avoidance of double taxation 避免双重课税 0o$RvxJ  
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 3"Oipt+  
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