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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: 4B^ZnFJ%m  
A share A股;甲类股份 fc |GArL#}  
abatement of tax 减税;减扣免税额 nYX@J6!  
ABN AMRO Bank N.V. 荷兰银行 Ipf =ZD  
above-the-line expenditure 线上项目支出;经常预算支出 z[3L2U~6  
above-the-line receipt 线上项目收入;经常预算收入 lhBT@5Dm9  
ABSA Asia Limited 南非联合亚洲有限公司 pNKhc#-w  
absolute change 绝对数值变更 kYjGj,m"  
absolute expenditure 实际开支 |%' nVxc4r  
absolute guideline figure 绝对准则数字 Ym =FgM\  
absolute interest 绝对权益 3yB!M  
absolute order of discharge 绝对破产解除令 J%,*is EL  
absolute profit margin 绝对利润幅度 |563D#?cR  
absolute value 实值;绝对值 [@5Ytv H  
absolutely vested interest 绝对既得权益 5.MGaU^Z$  
absorbed cost 已吸收成本;已分摊成本 sk=-M8;\  
absorption 吸收;分摊;合并 |v$JCU3!A  
absorption rate 吸收率;摊配率;分摊率 H kQ) n3  
ACB Finance Limited 亚洲商业财务有限公司 TL}++e 7+  
acceptable form of reciprocity 合理的互惠条件 (G[ *|6m  
acceptable rate 适当利率;适当汇率 TZY3tUx0|G  
acceptance agreement 承兑协议 {qN 5MsY  
acceptance for honour 参加承兑 %'X[^W  
acceptor 承兑人;接受人;受票人 D"a~ #^  
acceptor for honour 参加承兑人 |\7 ET[X q  
accident insurance 意外保险 :>Ay^{vf=  
Accident Insurance Association of Hong Kong 香港意外保险公会 L2[f]J%  
accident insurance scheme 意外保险计划 %@6}GmK^  
accident year basis 意外年度基准 n\^Tq<] a  
accommodation 通融;贷款 N19({0+i2  
accommodation bill 通融票据;空头票据 <y?r!l=Am  
accommodation party 汇票代发人 /\4'ddGU  
account balance 帐户余额;帐户结余 .%L?J E  
account book 帐簿 jbS\vyG  
account collected in advance 预收款项 &M.66O@  
account current book 往来帐簿 $d_|NssvU  
account of after-acquired property 事后取得的财产报告 ;n&t>pBM  
account of defaulter 拖欠帐目 OHhsP}/  
account payable 应付帐款 +Zaj,oEE  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 T Kg aV;92  
account receivable 应收帐款 rV T{90,  
account receivable report 应收帐款报表 i}B2R$Z3  
account statement 结单;帐单;会计财务报表 -@0GcUE:r  
account title 帐户名称;会计科目 x3o ]U)^  
accountant's report 会计师报告 9f<MQ6_UU  
Accountant's Report Rules 会计师报告规则 d%V*|0c)  
accounting and auditing procedure 会计与审计程序;会计与核数程序 tF{D= ;G  
Accounting Arrangements 《会计安排》 /assq+H  
accounting basis 会计基础 V;,{}  
accounting by Official Receiver 破产管理署署长呈交的帐目 qLB) XnQ  
Accounting Circular 《会计通告》 Ht&:-F+dm  
accounting class 会计类别 AMyIAZnYq)  
accounting date 记帐日期;会计结算日期 B>0]. CK`  
accounting for money 款项核算 gk0(ANx  
Accounting Officer 会计主任 USM4r!x  
accounting period 会计报告期;会计期 d~1 gMz+)  
accounting policy 会计政策;会计方针 YLiSbLz1  
accounting practice 会计惯例 4\4FolsK  
accounting principle 会计准则 F!]lU`z)=  
accounting record 会计记录 7~5ym15*  
accounting report 会计报告 K>DR Jz  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $h*L=t(  
Accounting Society of China 中国会计学会 8n*.).33  
accounting statement 会计报表 &L,nqc\3D5  
accounting system 会计制度;会计系统 O8j_0  
accounting transaction 会计事项;帐务交易 )'6DNa[y  
accounting treatment 会计处理 t+1 %RyKFB  
accounting year 会计年度 $Z\.-QE\  
accretion 增值;添加 FXi{87F2  
accrual 应计项目;应累算数目 Y]B)'[=h  
accrual basis 应计制;权责发生制 WZ*ws[dVI  
accrual basis accounting 应计制会计;权责发生制会计 VCD:3U 8  
accrue 应累算;应计 H?)w!QX  
accrued benefit 应累算利益 Na?!;1]_  
accrued charges 应计费用 fngOeLVG  
accrued cumulative preference share dividend 应累算的累积优先股股息 5a hVeY  
accrued expenses 应累算费用 4<lRPsvgc  
accrued interest payable 应付利息;应计未付利息 Wb?8j M  
accrued interest receivable 应收利息;应计未收利息 [Z}9>~m  
accrued right 累算权益 b"vv>Q~U  
accruing profit 应累算的利润 V;:jZpG  
accumulated fiscal reserve 累积财政储备 P8*=Ls+-F  
accumulated profit 累积利润;滚存溢利 3< 2}V  
accumulated reserve 累积储备 aD=A^ktx  
accumulation of surplus income 累积收益盈余 SU/BQ3  
acquired assets 既得资产 >VN5`Zlw\C  
acquisition 收购;购置;取得 '>' wK.  
acquisition cost 购置成本 '<ZlGFt'n  
acquisition expenses 购置费用 'gPzm|f|t@  
acquisition of 100% interest 收购全部股权 iX2]VRNxl  
acquisition of control 取得控制权 }Du}c3  
acquisition of fixed assets 购置固定资产 'i4_`^:+  
acquisition of shell “买壳” ,Qe?8En[  
acquisition price 收购价 a{qM2P(S  
act of God 天灾 A8oo@z68n>  
acting partner 执事合伙人 ](wvu(y\E  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Ns7(j-  
active partner 积极参与的合伙人 Q2F+?w;,  
active trading 交投活跃 o'f?YZ$.  
actual circulation 实际流通 t ]_VG  
actual cost 实际成本  Pyb Z)5u  
actual expenditure 实际开支;实际支出 LRb{hUt=  
actual income 实际入息;实际收入;实际收益 TiO"xMX  
actual market 现货市场 jN6uT &{T  
actual price 现货价;实际价格 "6us#T  
actual profit 实际利润 FMClSeO7  
actual quotation 实盘;实际价位;实际报价 p4-o/8rO  
actual year basis 按实际年度计算 uoX:^'q   
actuals 实货 EB2!HpuQ3  
actuarial investigation 精算调查 |>tKq;/  
actuarial principle 精算原则 vfE6Ggz  
actuarial report 精算师报告 ysQ,)QoiR{  
Actuarial Society of Hong Kong 香港精算学会  f-E( "o  
actuarial valuation 精算师估值 ~,5gUl?Il  
actuary 精算师 5[YDZ7g"~  
ad referendum agreement 暂定协议;有待覆核的协定 }5}.lJ:  
ad valorem duty 从价税;按值征税 =W BTm  
ad valorem duty system 从价税制 6u7?dG'4  
ad valorem fee 从价费 zY('t!u8  
ad valorem tariff 从价关税 WqXbI4;pJ  
additional allowance 额外免税额 H=Y{rq@  
additional amount for unexpired risk 未过期风险的额外款额 /eOzXCSws  
additional assessable profit 补加应评税利润 Ct=- 4  
additional assessment 补加评税 ZGYr$C~  
additional commitment 额外承担 O2f-5Y$@  
additional commitment vote 额外承担拨款 ),ma_{$N  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 f'VX Y-  
additional dependent parent allowance 供养父母额外免税额 i-6F:\;  
additional provision 额外拨款 qCqFy#Ms\  
additional stamp duty 附加印花税 |(q9"  
additional tax 补加税罚款;补加税款 0^RXGN  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 h >s!K9  
adjudged bankrupt 被裁定破产 BC&9fr  
adjudicated bankrupt 裁定破产人 8_ tK4PwP  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 HY%i`]4X  
adjudication of bankruptcy 裁定破产;宣告破产 ~R26  
adjudication of insolvency 裁定无力偿还债务 p%R  
adjusted actual 经调整的实数;调整后的实数 kT'u1q$3Vo  
adjusted current assets 经调整的流动资产;调整后的流动资产 elFtBnL'  
adjusted figure 经调整的数字;调整后的数额 W^] 3XJP  
adjusted liabilities 经调整的负债;调整后的负债 'zGo?a  
adjusted loss 经调整的亏损;调整后的亏损 8@2OJ=`[  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 0iwZT&O  
adjusted profit 经调整的利润;调整后的利润 ^k#P5oV  
adjusted surplus 经调整的盈余额;调整后的盈余额 _J? Dq  
adjusted value 经调整的价值;调整后的价值 lo,$-bJ,<,  
adjustment 调整;修订;理算〔保险〕 h_T7% #0  
adjustment centre 调剂中心 %]8qAtV^3j  
adjustment lag 调整过程的时间差距;调整时差 NwG= <U*  
adjustment mechanism 调整机制 ,H19`;Q  
adjustment of loss 亏损调整 G6FEp`  
adjustment process 调整过程;调整程序 3 YFU*f,  
adjustment range 调整幅度 XAe% m^  
administered exchange rate 受管制汇率 <-D0u?8  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 w$`5g  
administration expenses 行政费用 e^[H[d.WMC  
administration fee 手续费;行政费 1PP $XJtyD  
administration in bankruptcy 破产管理 ~ ArP9 K "  
administration order 遗产管理令 cQ" ~\  
administrator 管理人;遗产管理人 }C>{uXv  
administrator of the estate 遗产管理人 @Q/-s9b  
admission of debt 债项承认书 82QGS$0V  
admission of proof 接纳债权证明 fIwV\,s  
advance 放贷款项;垫付款项;预支款项;预付款项 jr!?v<NoX  
advance account 暂支帐目;预付款帐户 Lg*B>=  
advance compensation 预付补偿金 -cSP _1  
advance from shareholder 股东垫款 (;57Vw  
advance pending reimbursement 预支以待日后付还 hijgF@  
advanced economy 先进经济体系 GrAujc5|  
advancement 预付;预付财产 vOc 9ZE  
advances warrant 垫款令 '_/Bp4i  
advancing 贷出 fmiz,$O4?  
adverse balance 逆差 T<w5vqFDu  
adverse exchange 逆汇 qASqscO  
advertisement addressed to shareholders 在报章刊登的致股东通告 E7Y`|nT  
advice for collection 托收通知书  uJ5Eka  
advice of drawing 提款通知书;汇票通知书 m:WyuU<  
advice of payment 付款通知 f' aVV!  
Advisory Committee [Securities and Futures Commission] D*F4it.  
谘询委员会〔证券及期货事务监察委员会〕 D6G oa(!9d  
Advisory Committee on Diversification 经济多元化谘询委员会 Ffv`kn@  
affidavit 誓章;遗产申报誓章 PUBWZ^63  
affidavit of no receipt 述明无收款的誓章 0 rXx RQ  
affiliate 联号;联营公司;附属公司 [5MJwRM^!;  
affiliated company 附属公司;联号;联营公司 P5#r,:zL  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 PV4(hj  
affordability 负担能力 f/Hm{<BY  
African Development Bank [AfDB] 非洲开发银行 7~GB;1n  
after-acquired property 事后取得的财产 "gne_Ye.  
after-hours dealing 市后交易 K_El&  
after-tax profit 税后盈利;税后利润;税后溢利 }c`fW&  
agency agreement 代理协议 X(\fN[;  
agency expenses 代理机构的开支 lq>+~zX{  
agency fee 代理费 !2'jrJGc  
Agency Law 《代理法》 -sjd&)~S[  
agent 代理人;承销人 ( |PAx (  
agent of company 公司代理人 \CXQo4P  
agent's fee 代理人费;经纪费 3`B6w$z>(  
aggregate 总计;总数;总体数字 n;$5Cq!v=  
aggregate amount 总款额;总额  ?kZTI (  
aggregate assets and liabilities 总体资产与负债 " 9^j.  
aggregate at constant price 按固定价格计算的总体数字 )6Ny1x+  
aggregate demand 总需求 00SbH$SU  
aggregate gross position 总持仓量 2cqI[t@0  
aggregate limit 总限额 x7<\] 94  
aggregate of salaries tax 合计薪俸税 `(f!*Ru@/z  
aggregate performance 总体表现;总体业绩 sM?MLB\Za  
aggregate supply 总体供应 %T)oCjM[\  
aggregate surplus 总盈余 Okm{Xx  
aggregate total 整体总额 C_n9T{k  
aggregate value 总值;合计价值 MwR 0@S}*  
aggregated basis 合计基准 ?I [8'  
aggregated net chargeable income 合计应课税入息实额 N#Zhxu,g!  
aggregation 合并计算;合计;总和 ^H2-RBE#  
aggregation of incomes of husband and wife 夫妇入息合并计算 z-LB^kc8oQ  
aggregation of property 财产的总和 :w<V  
agio 差价;贴水 )YX 'N<[  
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》 q*7zx_ o  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment yI ld75S`  
《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》 eXK o.JL  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment B|4X}*@SX  
《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》 )~+e`q  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment tvu!< dxZ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 E7CH^]x  
agreement for a settlement 授产协议 sp5eVAd  
agreement for assignment 转让协议 Tjl:|F8  
agreement for sale 售卖协议;买卖协议 OnF3lCmu  
agreement for sale and purchase 买卖协议 IZ =Mlu  
agreement for the payment of interest 支付利息协议 HE'2"t[a  
agreement for the repayment of money 还款协议 B:e @0049  
agreement of reinsurance 再保险协议 #ceaZn|@m  
Agricultural Bank of China 中国农业银行 +[ R/=$  
air passenger departure tax 飞机乘客离境税 3$m4q`J  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 VA9Gb 9  
airport tax 机场税 %_(H{y_!  
alcohol duty 酒精税 m^H21P"z  
alienation 让与;让渡;转让 md q;R*`  
alimony 生活费;赡养费 r ; xLP  
All Ordinaries Index [AOI] 所有普通股指数 kH4Ai3#g  
all risks 全险;综合险 E/09hD Q  
All Sales Record for Stock Market 《股票市场成交报告》 p8\zG|b5  
Allied Capital Resources Limited 新联财务有限公司 PC[c/CoD  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 B';6r4I-  
allocation letter 拨款信件 A%^w^f  
allocation of fund 分配款项;预留款项 >j'ZPwj^  
allocation of profit 利润分配;溢利分配 w7FW^6Zl  
allocation warrant 拨款令 lK4M.QV ?\  
allotment 分配;配股 ;Wl+ zw  
allotment notice 股份配售通知;配股通知 *_KFW@bC:  
allotment of shares 股份分配 ,Vh{gm1  
allowable 可获宽免;免税的 8S<@"v  
allowable business loss 可扣除的营业亏损 B?)@u|0  
allowable expenses 可扣税的支出 @E-\ J7 yh  
allowance 免税额;津贴;备抵;准备金 m^#rB`0;L  
allowance for debts 债项的免税额 qqu.EE  
allowance for depreciation by wear and tear 耗损折旧免税额 C%U`"-%n@7  
allowance for funeral expenses 殡殓费的免税额 BWM YpZom  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ^.hoLwp.  
allowance for repairs and outgoings 修葺及支出方面的免税额 kf;/c}}  
allowance to debtor 给债务人的津贴 Q^q1 ns;r  
alteration of capital 资本更改 ~",`,ZXQy  
alternate trustee 候补受托人 .'rW.'Ft  
amalgamation 合并 ?@6/E<-Z$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3T e^  
ambit of charges 征税范围;收费范围 u_ '!_T L  
amended valuation 经修订的估值 4lM8\Lr  
American Commodities Exchange 美国商品交易所 <]T`3W9  
American Express Bank Limited 美国运通银行 h?f>X"*|(  
American Stock Exchange 美国证券交易所 MUA%^)#u4Q  
amortization 摊销 gt ";2,;X  
amount due from banks 存放银行同业的款项 ylB7*>[  
amount due from banks abroad 存放海外银行同业的款项 m@Qt.4m%g  
amount due from holding companies 控股公司欠款 y8 KX<2s1  
amount due from local banks 存放本港银行同业的款项 r.T<j .\  
amount due to banks 银行同业的存款 c1_5, 1U'  
amount due to banks abroad 海外银行同业的存款 ;]w<&C!=  
amount due to holding companies 控股公司存款 Udc=,yo3Qm  
amount due to local banks 本港银行同业的存款 q~5 9F@  
amount due to outport banks 外埠银行同业的存款 oX DN+4ge  
amount for note issue 发行纸币的款额 )6w}<W*1E  
amount of bond 担保契据的款额 }#qGqY*@LK  
amount of consideration 代价款额 V%_4%  
amount of contribution 供款数额 m1IKVa7-\}  
amount of indebtedness 负债款额 mCWhUBghR  
amount of principal of the loan 贷款本金额 BA:yQ  
amount of rates chargeable 应征差饷数额 "F}'~HWZp  
amount of share capital 股本额 -YjA+XP  
amount of sums assured 承保款额 \/SQ,*O  
amount of variation 变动幅度 b.@P%`@a.  
amount of vote 拨款数额 E!Zx#XP1  
amount payable 应付款额 sU!6hk  
amount receivable 应收款额 eh,~F   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q3 eM2i8Y  
analysis 分析 Hzhceeh_+  
ancillary risk 附属风险 e+]6OV&+  
annual account 周年帐目;周年帐目报表;年度决算;年结 DwV4o^J:l  
annual accounting date 年结日期 `zR+tbm  
annual allowance 每年免税额;年积金;年度津贴;年津 Kv rX{F=  
annual balance 年度余额 h8Xg`C\  
annual disposable income 每年可动用收入 ) gzR=9l  
annual estimates 周年预算 e{A9r@p!  
annual fee 年费 +MB!B9M@  
annual general meeting 周年大会 [F*4EGB  
annual growth rate 年增率;每年增长率 [ G e=kFB  
annual long-term supplement 长期个案每年补助金 -PnyZ2'Z  
annual pensionable emolument 可供计算退休金的年薪 1O!/g  
annual report 年报 DEw8*MN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I"t(%2*q  
annual return 周年报表;周年申报表;每年报税表格 v @O&t4  
Annual Return Rules 《周年报表规则》 V=X:=  
annual review of consumer prices 每年消费物价回顾 % ',F  
annual roll-forward basis 逐年延展方式 qA:#iJ8w  
annual salary 年薪 O0:)X)b  
annual statement 年度报表;年度决算表 if)Y9:{r^  
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 k`{@pt.  
annuitant 年金受益人 #k$)i[aI-  
annuity 年金 X/; p-KX  
annuity contract 年金合约 6AP~]e 8  
annuity on human life 人寿年金 N,J9Wu ZJ\  
antecedent debt 先前的债项 * FeQ*`r  
ante-dated cheque 倒填日期支票 1Fe^Qb5G  
anticipated expenditure 预期开支 (Si=m;g  
anticipated net profit 预期纯利 .,i(2^  
anticipated revenue 预期收入 *1'`"D~  
anti-inflation measure 反通货膨胀措施 QnI.zq V  
anti-inflationary stance 反通货膨胀立场 >?]_<:  
apparent deficit 表面赤字 y?)}8T^  
apparent financial solvency 表面偿债能力 Jj= ;  
apparent partner 表面合伙人 5PIZh<  
application for personal assessment 个人入息课税申请书 ]u-02g  
application of fund 资金应用 yE\wj  
application to release as liquidator and to destruct the books of accounts and documents pCu!l#J  
申请免除清盘人职务及毁灭帐簿与文件  8*c3|  
appointed actuary 委任精算师 6ATtW+sN]  
appointed auditor 委任核数师;委任审计师 Ox#Q2W@Uy  
appointed trustee 委任的受托人 #-Z8Z i"44  
appointer 委任人 kJAn4I.l  
apportioned pro rata 按比例分摊 ;@nFVy>U  
apportionment 分配;分摊 tj*y)28-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /?6gdN  
apportionment formula 分摊方程式 ]O TH"*j  
apportionment of estate duty 遗产税的分摊 E_1="&p  
appraisal 估价;评估 m3 ^/: <  
appreciable growth 可观增长 {3Y )rY!z  
appreciable impact 显着影响 ]}mxY vu_i  
appreciable increase 可观增长 R|P_GN6 >  
appreciation 增值;升值 4<X!<]3]  
appreciation against other currencies 相对其他货币升值 &6j<ca  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 erl:9.  
appreciation tax 增值税 5 #]4YI;  
appropriation 拨款;拨用;拨付 >|o_wO  
appropriation account 拨款帐目 e/8z+H^H  
Appropriation Bill 拨款法案 /U$8TT8+-  
appropriation-in-aid system 补助拨款办法 45@]:2j  
approved assets 核准资产 O3N_\B:  
approved basket stock 认可一篮子证券 C*X G_b ]  
approved budget 核准预算  Q2p)7G  
approved charitable donation 认可慈善捐款 $>R(W=Q  
approved charitable institution 认可慈善机构 9]>iSG^H  
approved currency 核准货币;认可货币 Ao7`G':  
approved estimates 核准预算 aVe/ gE  
approved estimates of expenditure 核准开支预算 GOSI3RRn  
approved overseas insurer 核准海外保险人 3I|3wQ&#(  
approved overseas trust company 核准海外信托公司 }sxn72,  
approved pooled investment fund 核准汇集投资基金 {C^@Q"I  
approved provident fund scheme 认可公积金计划 ; U`X 6d  
approved provision 核准拨款 >~\w+^2f8  
approved redeemable share 核准可赎回股份 +jqj6O@Tjr  
approved regional stock 认可地区性证券  jAND7&W  
approved retirement scheme 认可退休金计划 aj ~bt-cE  
approved subordinated loan 核准附属贷款 ]bgY6@M  
arbitrage 套戥;套汇;套利 #*c F8NV-  
arbitrageur 套戥者;套汇者 [WB{T3j  
arbitrary amount 临时款项 33~qgK1>  
arrangement 措施;安排;协定 S)A'Y]2X  
arrears 欠款 H<ZU#U0FZf  
arrears of pay 欠付薪酬 Sg] J7;]  
arrears of revenue 逾期未收税款;逾期未收的帐项 R[1BfZ6s  
articles of association 组织章程;组织细则;组织章程细则 me\cLFw  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 "%@uO)A /  
ascertainment of profit 确定利润 plV7+?G  
"Asia Clear" “亚洲结算系统” \;]kYO}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 15zrrU~D  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 y_}SK6{  
Asian Development Fund [ADF] 亚洲发展基金 o0p T6N)  
Asian dollar bond 亚洲美元债券 *o' 4,+=am  
Asian dollar market 亚洲美元市场 ecX/K.8l  
Asian dollar rate 亚洲美元利率 !]S=z^"<  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 *mBJ? { !  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 x7RdZC  
asked price 沽盘;喊价;索价;卖方报价 137Xl>nO  
assessable income 应评税入息 b>~RSO*  
assessable loss 应评税亏损 XNH4==4  
assessable profit 应评税利润 >!9h6BoGV  
assessable value 应评税值 ;t]|15]u  
assessed profit 估定利润 ?A7Yk4Y.?N  
assessed value 经评估价值 {*/dD`  
assessment 评税;评定;估价;评税单 )9P&=  
assessment number 评税编号;估价编号 ~ H[%vdR  
assessment of additional tax 补加税评税 ., :uZyG  
assessment of performance 业绩评估;实绩评价 _1jw=5^P\i  
Assessor 评税主任 nDlO5 pe"d  
asset price bubbles 资产价格泡沫 idJh^YD  
asset-backed securities 具资产保证的证券 "]t>ZT:OJ  
assets accretion 资产增值 }`9`JmNM  
assets and liabilities 资产与负债 X^< >6|)  
assets betterment statement 资产递增表;资产改进表 GJ}.\EaAJ  
assets lending 实物放款;有抵押贷款 w}M3x^9@  
assets of the company passing on the death 死者去世时转移的公司资产 ^C9x.4I$)  
assets pledged as security for liabilities 用作负债抵押的资产 G5{Ot>;*%  
assets portfolio 资产投资组合 oA~4p(  
assets price 资产价格 `W[+%b  
assets quality 资产质素 P 4;{jG  
assets realization 资产变现 &.*uc|{  
assets refinancing arrangement 资产再集资安排 B50 [O!  
assets securitization 资产证券化 (BERY  
assets situated outside Hong Kong 在香港以外地方的资产 o@d y:AR  
assets stripping 削减资产;拆卖资产 5a(<%Q <"  
assets value 资产值 CtT~0Y|  
assignee 承让人 ;o$;Z4:.D  
assignment 转让;转让书;转让契 MB* u-N0v  
assignment of interest 权益转让 4^O w^7N?  
assignment of letters patent and trade mark 专利证书及商标转让 GM}C]MVD  
assignment of property 物业转让;物业转让书 <4zT;:NQ  
assignment right 转让权 [F|+(}  
assignor 转让人 j;2<-{  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 n6d^>s9J  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *\LyNL(  
associate member 附属会员 Y&,rTa  
associated body corporate 相联法人团体 m{&w{3pQk  
associated company 相联公司;联属公司 ';/84j-3F  
associated corporation 相联法团 $o^e:Y , a  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] lEfBe)7+  
公认会计师公会〔英国〕 i=8UBryr'e  
Association of Futures Exchange Brokers 香港期货经纪协会 -3mgza  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 rR!U;  
association of underwriters 承保人组织 @8"18HEp#  
assumption of control 接管 a{`"68  
assurance 担保;保险;转易;转易书 s#lto0b"8  
assurance of interest 权益的转易 F14(;'Az  
at 19XX price 按一九XX年价格计算 )!C7bTv 4  
at a discount 按赔价计算;按贴水价格计算;打折扣 <*Y O~S(R  
at a premium 按溢价计算;按升水价格计算 w4{y "A  
at call 通知付款;按通知 \n@V-b  
at constant market price 按固定市价计算 !"! i i$@  
at constant price 按固定价格计算 } gkP  
at cost 按成本计算 `{G?>z Fp  
at current market price 按当时市价计算;按现时市价计算 |mj# 0  
at current price 按当时价格计算;按现时价格计算 +t>XxYScx  
at factor cost 按要素成本计算;按生产要素成本计算 T _~KxQ  
at money-of-the-day price 按付款当日价格计算 M5Wl3tZL  
at or better 按指定或较佳价位〔买卖指令〕 =hcPTU-QU  
at par 按面值计算;平价 CT}' ")Bm  
at sight 见票即付 u)7 ]1e{  
at the close 按收市盘 &r:m&?!|VQ  
at the opening 按开市盘 /p$=Cg[K  
attestation 见证;见证条款 a`38db(z  
at-the-money option 平价期权 pb$fb  
attorney 受权人;受托代表人 gPUo25@pn*  
attornment 新拥有人承认书 m;h<"]<  
attributable profit 可归属利润 6{7 3p@  
attributable share value 可归属股份价值 ycjJbL(.  
Auckland Stock Exchange 奥克兰证券交易所 L*O>IQh2  
auction 拍卖 XTj73 MWY  
auctioneer 拍卖商 !~d'{sy6  
audit 审计;核数 +=, u jO:  
Audit Commission 审计署 OMd# ^z  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] =yh3Nd:u  
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〕 ( 2zeG`  
audit review 帐目审查 &A"e,h(^  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 p1 4d ,}4W  
audited account 审计帐目;经审计的帐目 .Qfnd#  
audited annual account 经审计的周年帐目 tzNaw %\  
audited balance sheet 经审计的资产负债表 t{=i=K 3  
auditor 核数师;核数主任;审计师 M@~ o6^  
auditor's certificate 核数师证明书;审计师证明书 7O461$4v  
auditor's report 核数师报告;审计师报告 4OEKx|:5n  
Aussie bond 澳元债券  0dh#/  
austerity budget 紧缩预算 A|C_np^z2  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 M*H< n*  
Australia All Ordinaries Index 澳洲所有普通股票指数 E&9!1!B  
Australian Dollar [AUD] 澳元 /=trj5h  
Australian Options Market 澳大利亚期权市场 1uC;$Aj6:  
Australian Securities Commission 澳洲证券事务监察委员会 ^5>du~d  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 " <*nZ~nE)  
Australian Stock Exchange 澳大利亚证券交易所 8;8YA1@w  
Austrian Schilling [ATS] 奥地利先令 K>LpN')d  
authentication 认证;鉴证 gr\@sx?b  
authority to purchase 委托购买证;委购书 <p)Z/  
authorization 认可;核准;授权;授权书 lO_c/o$  
authorization by direction 指示授权 :Q=z=`*2w  
authorization by instruction 指令授权 /4H[4m]I  
authorization by warrant 令状授权  6s5b$x  
authorization of unit trust 单位信托的认可 ,$BgR2^  
authorized agent 指定代理人 tO4):i1  
authorized capital 法定资本 T\cR2ZT~  
authorized clerk 出市员 2R] XH 0   
authorized dealer 认可交易商 YnD#p[Wo^  
authorized financial institution 认可财务机构 2) ?  
authorized fund 认可基金 bHJoEYY^  
authorized fund house 获授权的基金公司;认可基金公司 m8u=u4z("  
authorized institution 认可机构 L^jaBl  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Dh?vU~v(6  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 W[GQ[h  
authorized insurer 获授权保险人;获认可承保人 _^b@>C>O  
authorized investment 特准投资项目 +]_nbWL(%  
authorized person 获授权人 K{N%kk%F  
authorized representative 获授权代表 pEkOSG  
authorized share capital 法定股本 E+Im~=m$  
automated quotation system 自动报价系统 _lNC<7+#h  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] +.wT 9kFcc  
自动交易系统〔香港期货交易所有限公司〕 ]DU61Z"v?b  
automatic adjustment mechanism 自动调整机制 S{ey@ X(  
automatic adjustment system 自动调整系统 :Dt\:`(r'  
Automatic Clearing House 自动票据交换所 RZe#|k+ 8  
automatic exchange rates accumulation system 自动化汇率累集系统 +/w(K,  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 363cuRP  
automatic teller machine [ATM] 自动柜员机 CvP`2S\  
autopay 自动转帐 O!yakU+  
available assets 可用资产 L=,Y1nO:p  
available fiscal reserve 现存财政储备 &:q[-K@!  
available profit 可用利润 \.kTe<.:_  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 9='=-;@/5  
average 平均;平均数;海损 IJldN6&\q  
average basic salary 平均基本薪金 2 mSD"[%  
average consumer expenditure 平均消费开支;一般消费开支 7:h<`_HT(X  
average cost 平均成本 #TIX_RXh  
average cost of land production 增辟土地平均成本 ^IYJEqK  
average daily turnover 平均每日成交额 q`cEA<~S  
average daily wage rate 平均每日工资率 .E#<fz  
average expenditure pattern 平均开支模式 ;hkro$  
average growth rate 平均增长率 zdqnL^wb  
average net fixed assets 固定资产平均净值 {f&NStiB  
average of relatives 相对价格平均数 X:R%1+&*  
average price 平均价格 "NJ ,0A  
average propensity to consume 平均消费倾向;一般消费倾向 a6k(9ZF  
average propensity to save 平均储蓄倾向;一般储蓄倾向 6EZ1YG}  
average rate 平均率 yV8-  
average revenue 平均收入;平均收益 D>ojW|@}  
average stock 平均库存;平均存货 D9,e3.?p  
average yearly rent 平均年租 7F=2t_2O  
avoidance of double taxation 避免双重课税 P&,hiGTDi  
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 B'<!k7Ewy  
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