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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: 4jC7>mE  
A share A股;甲类股份 j |LOg  
abatement of tax 减税;减扣免税额 &}d5'IRT  
ABN AMRO Bank N.V. 荷兰银行 ^(KDtc  
above-the-line expenditure 线上项目支出;经常预算支出 NMESGNa)z  
above-the-line receipt 线上项目收入;经常预算收入 ie7P^:T|+  
ABSA Asia Limited 南非联合亚洲有限公司 B^/(wHBp  
absolute change 绝对数值变更 ]j]<CqG  
absolute expenditure 实际开支 ;WG%)^e  
absolute guideline figure 绝对准则数字 S7j U:CLJ  
absolute interest 绝对权益 s`=&l  
absolute order of discharge 绝对破产解除令 U "v=XK)!  
absolute profit margin 绝对利润幅度 e^UUR-K%  
absolute value 实值;绝对值 @>+`1C  
absolutely vested interest 绝对既得权益 }>_  
absorbed cost 已吸收成本;已分摊成本 kNX8y--  
absorption 吸收;分摊;合并 0@&/W-VXg  
absorption rate 吸收率;摊配率;分摊率 zm#%]p80f  
ACB Finance Limited 亚洲商业财务有限公司 e^v\K[  
acceptable form of reciprocity 合理的互惠条件 ]PB95%  
acceptable rate 适当利率;适当汇率 8F/zrPG  
acceptance agreement 承兑协议 \_7'f  
acceptance for honour 参加承兑 umt(e:3f5  
acceptor 承兑人;接受人;受票人 P>Ru  
acceptor for honour 参加承兑人 cbW=kQc_  
accident insurance 意外保险 y:k7eE"  
Accident Insurance Association of Hong Kong 香港意外保险公会 .2y @@g  
accident insurance scheme 意外保险计划 Gn;^]8d  
accident year basis 意外年度基准 B/B`=%~5_^  
accommodation 通融;贷款 % -.V6}V  
accommodation bill 通融票据;空头票据  ~;uU{TT  
accommodation party 汇票代发人 MR zY<MD  
account balance 帐户余额;帐户结余 [K1z/ea)V  
account book 帐簿 pL: r\Y:R  
account collected in advance 预收款项 ~xcU6@/  
account current book 往来帐簿 xPJ @!ks9  
account of after-acquired property 事后取得的财产报告  WfQZ7e  
account of defaulter 拖欠帐目 I p|[  
account payable 应付帐款 n{=Ot^ ";  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 a[=ub256S  
account receivable 应收帐款 A2.4#Qb'  
account receivable report 应收帐款报表 mqDI'~T9 u  
account statement 结单;帐单;会计财务报表 Ob]J!.  
account title 帐户名称;会计科目 ycf)*0k  
accountant's report 会计师报告 [buLo*C4:  
Accountant's Report Rules 会计师报告规则 O 2/_$i[F  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ITD&w g  
Accounting Arrangements 《会计安排》 }\1IsK~P  
accounting basis 会计基础 z~/e\  
accounting by Official Receiver 破产管理署署长呈交的帐目 Dy{lgT0k  
Accounting Circular 《会计通告》 0iKAg  
accounting class 会计类别 n^<J@uC  
accounting date 记帐日期;会计结算日期 p9&gKIO_m  
accounting for money 款项核算 ED>P>Gg  
Accounting Officer 会计主任 [{zfI`6  
accounting period 会计报告期;会计期 H% FP!03  
accounting policy 会计政策;会计方针 FLIU}doc  
accounting practice 会计惯例 ;,xM*  
accounting principle 会计准则 y s[z[  
accounting record 会计记录 1JV-X G6  
accounting report 会计报告 Nl^u A  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 I~nz~U:ak  
Accounting Society of China 中国会计学会 H`jnChD:M'  
accounting statement 会计报表 ^_BjO(b'e  
accounting system 会计制度;会计系统 w17CZa 6  
accounting transaction 会计事项;帐务交易 A.(e=;0bu  
accounting treatment 会计处理 DXZZZ[#  
accounting year 会计年度 ,lVQ-qw5  
accretion 增值;添加 *DvQnj  
accrual 应计项目;应累算数目 nuw7pEW@?  
accrual basis 应计制;权责发生制 D58RHgY[  
accrual basis accounting 应计制会计;权责发生制会计 CtZOIx.;|  
accrue 应累算;应计 szD9z{9"y  
accrued benefit 应累算利益 %eGI]!vf  
accrued charges 应计费用 w8zr0z  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~.z82m  
accrued expenses 应累算费用 f<y3/jl4  
accrued interest payable 应付利息;应计未付利息 szXqJG8|  
accrued interest receivable 应收利息;应计未收利息 <`NtTG  
accrued right 累算权益 `rV -,-r@  
accruing profit 应累算的利润 9U3.=J  
accumulated fiscal reserve 累积财政储备 5uJ!)Q  
accumulated profit 累积利润;滚存溢利 # hw;aQ  
accumulated reserve 累积储备 yE;S6 O  
accumulation of surplus income 累积收益盈余 Q x&7Ceu"  
acquired assets 既得资产 c=aZ[  
acquisition 收购;购置;取得 <YrsS-9  
acquisition cost 购置成本 A o@WTs9  
acquisition expenses 购置费用 OHv9|&Tpl  
acquisition of 100% interest 收购全部股权 PGuPw'2;[  
acquisition of control 取得控制权 R_"6E8N  
acquisition of fixed assets 购置固定资产 /?a9g>G%N  
acquisition of shell “买壳” [WXcp1p  
acquisition price 收购价 Z_>:p^id  
act of God 天灾 4\j1+&W   
acting partner 执事合伙人 E+ /XKF  
active market 买卖活跃的市场;交投畅旺的市场;旺市 w }8=sw  
active partner 积极参与的合伙人 IsjN xBM  
active trading 交投活跃 B]  Koi1B  
actual circulation 实际流通 3ouo4tf$H.  
actual cost 实际成本 UJjtDV3@_g  
actual expenditure 实际开支;实际支出 ] #7baZ  
actual income 实际入息;实际收入;实际收益 TCi0]Y~a  
actual market 现货市场 65tsJ"a<  
actual price 现货价;实际价格 {mLv?"M]  
actual profit 实际利润 ~+PKWs'}F  
actual quotation 实盘;实际价位;实际报价 =FM rVE  
actual year basis 按实际年度计算 v!=e]w6{  
actuals 实货 L!fIAd`  
actuarial investigation 精算调查 M #%V%<  
actuarial principle 精算原则 Z=l2Po n  
actuarial report 精算师报告 '1d0 *5+6k  
Actuarial Society of Hong Kong 香港精算学会 xXJzE|)1h!  
actuarial valuation 精算师估值 Z/:W.*u  
actuary 精算师 #IeG/t(  
ad referendum agreement 暂定协议;有待覆核的协定 kmt+E'^]  
ad valorem duty 从价税;按值征税 DLO#_t^v.  
ad valorem duty system 从价税制 >b~Q%{1  
ad valorem fee 从价费 P<9T.l  
ad valorem tariff 从价关税 Y 2^y73&k  
additional allowance 额外免税额 kjr q;j:  
additional amount for unexpired risk 未过期风险的额外款额 iztgk/(+G  
additional assessable profit 补加应评税利润 gL1r"&^L  
additional assessment 补加评税 )P|/<>z  
additional commitment 额外承担 1+l[P9?R[  
additional commitment vote 额外承担拨款 k1LbWR1%wB  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [?da BXS  
additional dependent parent allowance 供养父母额外免税额 /q!_f!<q4x  
additional provision 额外拨款 VotI5O $  
additional stamp duty 附加印花税 <4^y7]] F  
additional tax 补加税罚款;补加税款 9~ifST \  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 bf[l4$3k  
adjudged bankrupt 被裁定破产 5KssfI a  
adjudicated bankrupt 裁定破产人 3>^B%qg6  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 qLB(Th\&'  
adjudication of bankruptcy 裁定破产;宣告破产 ON"V`_dq+M  
adjudication of insolvency 裁定无力偿还债务 `2'*E\   
adjusted actual 经调整的实数;调整后的实数 fi6_yFl  
adjusted current assets 经调整的流动资产;调整后的流动资产 iT1HbAT]  
adjusted figure 经调整的数字;调整后的数额 -Q1~lN m:  
adjusted liabilities 经调整的负债;调整后的负债 D.h<!?E%  
adjusted loss 经调整的亏损;调整后的亏损 prxmDI   
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 l_2YPon  
adjusted profit 经调整的利润;调整后的利润 ^{g+HFTA@  
adjusted surplus 经调整的盈余额;调整后的盈余额 ,qhv(  
adjusted value 经调整的价值;调整后的价值 'b_SQ2+A  
adjustment 调整;修订;理算〔保险〕 <"S/M]9  
adjustment centre 调剂中心 dW#l3_'3T  
adjustment lag 调整过程的时间差距;调整时差 Ki3 wqY  
adjustment mechanism 调整机制 IZ]L.0,  
adjustment of loss 亏损调整 M5S<N_+Pe  
adjustment process 调整过程;调整程序 &oDu$%dkT  
adjustment range 调整幅度 3N{ ZX{}  
administered exchange rate 受管制汇率 ralU9MN.  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 1{wOjq(4  
administration expenses 行政费用 }5"19 Go?  
administration fee 手续费;行政费 n\YWWW[wf  
administration in bankruptcy 破产管理 r}t%DH  
administration order 遗产管理令 qV@Hu/;  
administrator 管理人;遗产管理人 Pu!%sGjD  
administrator of the estate 遗产管理人 om,=.,|Ld  
admission of debt 债项承认书 .PJ_1  
admission of proof 接纳债权证明 N)$yBzN  
advance 放贷款项;垫付款项;预支款项;预付款项 h,'m*@Eg  
advance account 暂支帐目;预付款帐户 =v=H{*dWA  
advance compensation 预付补偿金 [kZe6gYP&  
advance from shareholder 股东垫款 eadY(-4|I-  
advance pending reimbursement 预支以待日后付还 NSAp.m   
advanced economy 先进经济体系 h}P""  
advancement 预付;预付财产 LD}ZuCp!  
advances warrant 垫款令 {7o|*M  
advancing 贷出 e+O0l  
adverse balance 逆差 Hd=!  
adverse exchange 逆汇 FYeUz$/  
advertisement addressed to shareholders 在报章刊登的致股东通告 wB0ONH[  
advice for collection 托收通知书 &k {1N.  
advice of drawing 提款通知书;汇票通知书 @Tf5YZ*  
advice of payment 付款通知 `]g}M,  
Advisory Committee [Securities and Futures Commission] _6Fj&mw(u  
谘询委员会〔证券及期货事务监察委员会〕 xBMhk9b^0  
Advisory Committee on Diversification 经济多元化谘询委员会 WqRg/  
affidavit 誓章;遗产申报誓章 }!RFX)T  
affidavit of no receipt 述明无收款的誓章 w.H\j9E l  
affiliate 联号;联营公司;附属公司 uCpk1d  
affiliated company 附属公司;联号;联营公司 C$$lJ=>  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 tr\}lfK%  
affordability 负担能力 1PJ8O|Z t8  
African Development Bank [AfDB] 非洲开发银行 b 7bbrR8  
after-acquired property 事后取得的财产 20H$9M=}  
after-hours dealing 市后交易 AW:WDNQh8n  
after-tax profit 税后盈利;税后利润;税后溢利 `;!v<@:i2  
agency agreement 代理协议 `ynD-_fTN  
agency expenses 代理机构的开支 $ OMGo`z  
agency fee 代理费 CEos`  
Agency Law 《代理法》 -kd_gbnr3  
agent 代理人;承销人 w/HGmVa  
agent of company 公司代理人 KCkA4`IeM  
agent's fee 代理人费;经纪费 kyc Z  
aggregate 总计;总数;总体数字 ZKa.MBde  
aggregate amount 总款额;总额 ,kKMUshBi  
aggregate assets and liabilities 总体资产与负债 t`X-jr)g  
aggregate at constant price 按固定价格计算的总体数字 Yxt`Uvc(^h  
aggregate demand 总需求 (s`yMUC+  
aggregate gross position 总持仓量 ?5!>k^q  
aggregate limit 总限额 !fcr3x|Y~M  
aggregate of salaries tax 合计薪俸税 QNH5Cq;Y  
aggregate performance 总体表现;总体业绩 g2WDa'{L  
aggregate supply 总体供应 v/BMzVi  
aggregate surplus 总盈余 tc'` 4O]c8  
aggregate total 整体总额 8j} CP  
aggregate value 总值;合计价值 f|1GlUA{t  
aggregated basis 合计基准 .^S#h (A  
aggregated net chargeable income 合计应课税入息实额 YRYAQj/7  
aggregation 合并计算;合计;总和 +SSF=]4+  
aggregation of incomes of husband and wife 夫妇入息合并计算 <Vk^fV  
aggregation of property 财产的总和 MNKB4C8 >  
agio 差价;贴水 KN;b+`x;M  
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》 Yl+r>+^  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment t YmR<^  
《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》 )0P>o]fWI  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ]kuMzTH  
《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》 . 4"9o%  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment gNO<`9q  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 \*s'S*~  
agreement for a settlement 授产协议 EF?@f{YY$n  
agreement for assignment 转让协议 j|&?BBa9  
agreement for sale 售卖协议;买卖协议 eXI^9uH  
agreement for sale and purchase 买卖协议 eGS1% [  
agreement for the payment of interest 支付利息协议 zhI} p.  
agreement for the repayment of money 还款协议 z&o"K\y\  
agreement of reinsurance 再保险协议 (DCC4%w"  
Agricultural Bank of China 中国农业银行 VrA9}"1x~*  
air passenger departure tax 飞机乘客离境税 \5$N> 2kO  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 '~3a(1@8  
airport tax 机场税 G l=dL<F  
alcohol duty 酒精税 *BYSfcX6  
alienation 让与;让渡;转让 h:3`e`J<h  
alimony 生活费;赡养费 X 5LI  
All Ordinaries Index [AOI] 所有普通股指数 EnJAHgRV;e  
all risks 全险;综合险 Lnnl++8Y  
All Sales Record for Stock Market 《股票市场成交报告》 `5;O|qRq  
Allied Capital Resources Limited 新联财务有限公司 !Re/W ykY  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }*m:zD@8$  
allocation letter 拨款信件 C26PQGo#$  
allocation of fund 分配款项;预留款项 `wI<LTzXS  
allocation of profit 利润分配;溢利分配 ul+ +h4N  
allocation warrant 拨款令 &E$jAqc  
allotment 分配;配股 KE+y'j#C3  
allotment notice 股份配售通知;配股通知 9}Tf9>qP>M  
allotment of shares 股份分配 c?Bi  
allowable 可获宽免;免税的 P8e1J0A  
allowable business loss 可扣除的营业亏损 +I#5?  
allowable expenses 可扣税的支出 ;8;nY6Ie  
allowance 免税额;津贴;备抵;准备金 @c{=:kg5  
allowance for debts 债项的免税额 lNQt  
allowance for depreciation by wear and tear 耗损折旧免税额 ~wIVw}  
allowance for funeral expenses 殡殓费的免税额 !'Xk=+  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ?'p`Qv  
allowance for repairs and outgoings 修葺及支出方面的免税额 L@w|2  
allowance to debtor 给债务人的津贴 I+w3It  
alteration of capital 资本更改 b5 YE4h8%  
alternate trustee 候补受托人 ;Br8\2=$  
amalgamation 合并 Ze'AZF  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Qv,|*bf  
ambit of charges 征税范围;收费范围 ;VM/Cxgep  
amended valuation 经修订的估值 h{S';/=8  
American Commodities Exchange 美国商品交易所 ZPn`.Qc  
American Express Bank Limited 美国运通银行 |cJyP9}n  
American Stock Exchange 美国证券交易所 db:b%1hk:  
amortization 摊销 *'vX:n&t  
amount due from banks 存放银行同业的款项 a_m P$4T  
amount due from banks abroad 存放海外银行同业的款项 ^<$d Tr'  
amount due from holding companies 控股公司欠款 too=+'<N</  
amount due from local banks 存放本港银行同业的款项 4hg]/X"H#  
amount due to banks 银行同业的存款 g/W<;o<v(I  
amount due to banks abroad 海外银行同业的存款 7_d gQI3y  
amount due to holding companies 控股公司存款 7NRq5d(lP  
amount due to local banks 本港银行同业的存款 D|,d_W  
amount due to outport banks 外埠银行同业的存款 "0+_P{w+  
amount for note issue 发行纸币的款额 V#^~JJW^  
amount of bond 担保契据的款额 tQbDP!,A*=  
amount of consideration 代价款额 =- ~82%  
amount of contribution 供款数额 K_oBSa`  
amount of indebtedness 负债款额 Xdsd5 UUM  
amount of principal of the loan 贷款本金额 }]N7CWy  
amount of rates chargeable 应征差饷数额 %F9% t  
amount of share capital 股本额 2J^6(vk  
amount of sums assured 承保款额 j./3)  
amount of variation 变动幅度 xvQJTR k  
amount of vote 拨款数额 s<H0ka@  
amount payable 应付款额 ..3TB=Z#  
amount receivable 应收款额 ;#P@(ZVT  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FEw51a+V  
analysis 分析 C[gCwDwl  
ancillary risk 附属风险 dY68wW>d|  
annual account 周年帐目;周年帐目报表;年度决算;年结 OqtQLqN  
annual accounting date 年结日期 4Z"D F)+}  
annual allowance 每年免税额;年积金;年度津贴;年津 C,hs!v6  
annual balance 年度余额 q-eC=!#}  
annual disposable income 每年可动用收入 PQ<""_S||  
annual estimates 周年预算 "'p:M,:  
annual fee 年费 Kjc"K36{L  
annual general meeting 周年大会 )t9<cJ=  
annual growth rate 年增率;每年增长率 DbP!wU lqR  
annual long-term supplement 长期个案每年补助金 *oL?R2#7  
annual pensionable emolument 可供计算退休金的年薪 2B3H -`  
annual report 年报 T|Sz~nO}f  
Annual Report on the Consumer Price Index 《消费物价指数年报》 iKN~fGRc  
annual return 周年报表;周年申报表;每年报税表格 s[NkPh9&  
Annual Return Rules 《周年报表规则》 /+.Bc(`  
annual review of consumer prices 每年消费物价回顾 iUFS1SN \  
annual roll-forward basis 逐年延展方式 RZ:Yu  
annual salary 年薪 jxL} tS{j  
annual statement 年度报表;年度决算表 !fZ\GOx  
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 O;9u1,%w  
annuitant 年金受益人 )~v`dwKj;  
annuity 年金  U2  
annuity contract 年金合约 6!bVPIyYO  
annuity on human life 人寿年金 fPZt*A__  
antecedent debt 先前的债项 L/_h5Q:'W  
ante-dated cheque 倒填日期支票 YD H!N l  
anticipated expenditure 预期开支 ynvU$}w ~'  
anticipated net profit 预期纯利 ri1D*CS  
anticipated revenue 预期收入 [^ $nt  
anti-inflation measure 反通货膨胀措施 Z,)4(#b =  
anti-inflationary stance 反通货膨胀立场 ? [l[y$9  
apparent deficit 表面赤字 a\ fG)Fqp  
apparent financial solvency 表面偿债能力 m~'!  
apparent partner 表面合伙人 LQ`s>q  
application for personal assessment 个人入息课税申请书 F&%@p&  
application of fund 资金应用 $wg5q\Rv  
application to release as liquidator and to destruct the books of accounts and documents m_zl*s*6  
申请免除清盘人职务及毁灭帐簿与文件 Y#S<:,/sb?  
appointed actuary 委任精算师 #<s6L"Z-  
appointed auditor 委任核数师;委任审计师 y G)xsY V  
appointed trustee 委任的受托人 _v bCC7Bf8  
appointer 委任人 T\I}s"d  
apportioned pro rata 按比例分摊 ;>np2K<`  
apportionment 分配;分摊 ]$Pl[Vegy  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z8E-(@`q5Q  
apportionment formula 分摊方程式 z`$jxSLm  
apportionment of estate duty 遗产税的分摊 Z<L}ur  
appraisal 估价;评估 ^MIF+/bQ  
appreciable growth 可观增长 +wc8rE6+W  
appreciable impact 显着影响 ?!^ow5"8  
appreciable increase 可观增长 )UbPG`x8  
appreciation 增值;升值 CX?q%o2b  
appreciation against other currencies 相对其他货币升值 J!Er%QUR  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0`c|ZzY  
appreciation tax 增值税 hb#Nm6  
appropriation 拨款;拨用;拨付 g%Bh-O9\  
appropriation account 拨款帐目 V5:ad  
Appropriation Bill 拨款法案 "@^Pb$BLY  
appropriation-in-aid system 补助拨款办法 2(LF @xb  
approved assets 核准资产 M.fAFL  
approved basket stock 认可一篮子证券 eyW8?:  
approved budget 核准预算 0DtewN{Z  
approved charitable donation 认可慈善捐款 %"-bG'Yc  
approved charitable institution 认可慈善机构 } I>68dS[  
approved currency 核准货币;认可货币 oCfO:7  
approved estimates 核准预算 \]C_ul'  
approved estimates of expenditure 核准开支预算 ~_Q~AOFM  
approved overseas insurer 核准海外保险人 4> k"$l/:  
approved overseas trust company 核准海外信托公司 Hb}O/G$a*  
approved pooled investment fund 核准汇集投资基金 ezimQ  
approved provident fund scheme 认可公积金计划 PAng(tubl  
approved provision 核准拨款 F+o4f3N  
approved redeemable share 核准可赎回股份 8;6j  
approved regional stock 认可地区性证券 $7h]A$$Fv  
approved retirement scheme 认可退休金计划 (#kKL??W  
approved subordinated loan 核准附属贷款 #($~e|  
arbitrage 套戥;套汇;套利 LMKhtOZ?  
arbitrageur 套戥者;套汇者 ;~D$ rT  
arbitrary amount 临时款项 <fHJ9(5$V  
arrangement 措施;安排;协定 U!d|5W.{Q  
arrears 欠款 /RVwhA+c  
arrears of pay 欠付薪酬 'tTUro1~  
arrears of revenue 逾期未收税款;逾期未收的帐项 u mT *  
articles of association 组织章程;组织细则;组织章程细则 mR|L'[l  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 b?{MXJ|  
ascertainment of profit 确定利润 Su/8P[q_  
"Asia Clear" “亚洲结算系统” Sq&r ;  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 "QD>m7  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 QC,fyw\  
Asian Development Fund [ADF] 亚洲发展基金 IOA2/ WQu  
Asian dollar bond 亚洲美元债券 fj|b;8_}l  
Asian dollar market 亚洲美元市场 Vv54;Js9  
Asian dollar rate 亚洲美元利率 rjffpU  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 :)Pj()Os|  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 acrR  
asked price 沽盘;喊价;索价;卖方报价 Gv[s86AP,  
assessable income 应评税入息 _aeIK  
assessable loss 应评税亏损 r<$o [,W  
assessable profit 应评税利润 SJB^dI**/d  
assessable value 应评税值 d-3.7nJ:  
assessed profit 估定利润 5?MaKNm}  
assessed value 经评估价值 aFaioE#h(  
assessment 评税;评定;估价;评税单 }?\^^v h7  
assessment number 评税编号;估价编号 {E; bT|3z  
assessment of additional tax 补加税评税 9X?RJ."J  
assessment of performance 业绩评估;实绩评价 h;@c%Vm  
Assessor 评税主任 q<j9l'dHG  
asset price bubbles 资产价格泡沫 ^T:L6:  
asset-backed securities 具资产保证的证券 a^={X<K|/  
assets accretion 资产增值 lE gjv,  
assets and liabilities 资产与负债 VKkvf"X  
assets betterment statement 资产递增表;资产改进表 'hE'h?-7  
assets lending 实物放款;有抵押贷款 q{&\nCy  
assets of the company passing on the death 死者去世时转移的公司资产 LSo*JO6  
assets pledged as security for liabilities 用作负债抵押的资产 ]#Cc7wa  
assets portfolio 资产投资组合 Nm !~h|3  
assets price 资产价格 3.@LAF  
assets quality 资产质素 N>Ih2>8t  
assets realization 资产变现 06O_!"GD}  
assets refinancing arrangement 资产再集资安排 O wuc9  
assets securitization 资产证券化 8v z h5,U  
assets situated outside Hong Kong 在香港以外地方的资产 X;H\u6-|>6  
assets stripping 削减资产;拆卖资产 wZZ~!"O &  
assets value 资产值 /o%VjP"<  
assignee 承让人 +%v1X&_\  
assignment 转让;转让书;转让契 _Dd>e=v  
assignment of interest 权益转让 y>.t[*zT  
assignment of letters patent and trade mark 专利证书及商标转让 K-~gIlbQ`  
assignment of property 物业转让;物业转让书 O2\(:tvw  
assignment right 转让权 67hfve  
assignor 转让人 5RvE ),  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 :_y!p  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ywl=@  
associate member 附属会员 xL1Li]fM!'  
associated body corporate 相联法人团体 r<vy6  
associated company 相联公司;联属公司 .b+ix=:  
associated corporation 相联法团 H0#=oJr$)W  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 5VP0Xa ~  
公认会计师公会〔英国〕 S :8  
Association of Futures Exchange Brokers 香港期货经纪协会 =/_uk{  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9Q^cE\j  
association of underwriters 承保人组织 5?F5xiW  
assumption of control 接管 zPND $3&'  
assurance 担保;保险;转易;转易书 }^iqhUvT F  
assurance of interest 权益的转易 (De{r|  
at 19XX price 按一九XX年价格计算 v+"4YIN  
at a discount 按赔价计算;按贴水价格计算;打折扣 ka!v(j{E  
at a premium 按溢价计算;按升水价格计算 * eC[74Kng  
at call 通知付款;按通知 Lj(cCtb)  
at constant market price 按固定市价计算 (bQ3:%nD  
at constant price 按固定价格计算 cLl~4jL  
at cost 按成本计算 RSe4 lw  
at current market price 按当时市价计算;按现时市价计算 n Syq}Y3  
at current price 按当时价格计算;按现时价格计算 ')!X1A{  
at factor cost 按要素成本计算;按生产要素成本计算 F^'$%XKV  
at money-of-the-day price 按付款当日价格计算 F'b%D  
at or better 按指定或较佳价位〔买卖指令〕 oR&z,%0wMK  
at par 按面值计算;平价 gT_KOO0n  
at sight 见票即付 $GFR7YC 7  
at the close 按收市盘 K\rQb  
at the opening 按开市盘 i-Rn,}v  
attestation 见证;见证条款 _yv#v_Z  
at-the-money option 平价期权 @2/|rq  
attorney 受权人;受托代表人 [K.1 X=O}  
attornment 新拥有人承认书 /O}<e TR  
attributable profit 可归属利润 (_zlCHB  
attributable share value 可归属股份价值 HKXC=^}x'  
Auckland Stock Exchange 奥克兰证券交易所 d(o=)!p  
auction 拍卖 ]~I+d/k d  
auctioneer 拍卖商 v^b4WS+.:  
audit 审计;核数 A,9JbX  
Audit Commission 审计署 Y@0'0   
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ![\-J$  
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〕 \]V:>=ry>  
audit review 帐目审查 k?14'X*7yu  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 o=3hWbe  
audited account 审计帐目;经审计的帐目 G n]qh(N>  
audited annual account 经审计的周年帐目 Sp80xV_B  
audited balance sheet 经审计的资产负债表 Bi:lC5d5?  
auditor 核数师;核数主任;审计师 Bz/Vzc(  
auditor's certificate 核数师证明书;审计师证明书 KOS0Du  
auditor's report 核数师报告;审计师报告 A/>Q5)  
Aussie bond 澳元债券 ixu*@{<Z(  
austerity budget 紧缩预算 !k)6r6  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ,r~+ 9i0N  
Australia All Ordinaries Index 澳洲所有普通股票指数 r%?-MGc  
Australian Dollar [AUD] 澳元 K:a8}w>Up  
Australian Options Market 澳大利亚期权市场 Cy]=Y  
Australian Securities Commission 澳洲证券事务监察委员会 v.Ba  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4GRD- f[  
Australian Stock Exchange 澳大利亚证券交易所 |6*Bu1  
Austrian Schilling [ATS] 奥地利先令 sgp.;h'  
authentication 认证;鉴证 "l56?@-x  
authority to purchase 委托购买证;委购书  v_!6S|  
authorization 认可;核准;授权;授权书 hy*{ {f;  
authorization by direction 指示授权 ^HSxE  
authorization by instruction 指令授权 OOqT0w N  
authorization by warrant 令状授权 32[}@f2q  
authorization of unit trust 单位信托的认可 <: v+<)K  
authorized agent 指定代理人 mVZh_R=a  
authorized capital 法定资本 "CT}34l  
authorized clerk 出市员 ^3$l!>me  
authorized dealer 认可交易商 U>E: Ub0r  
authorized financial institution 认可财务机构 r)iEtT!p*  
authorized fund 认可基金 =Z^5'h~  
authorized fund house 获授权的基金公司;认可基金公司 ~=|}!A(  
authorized institution 认可机构 $Z@*!B^  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 o&?c,FwN  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 1INX#qTZ  
authorized insurer 获授权保险人;获认可承保人 }%_|k^t  
authorized investment 特准投资项目 ] 3{t}qY$A  
authorized person 获授权人 ~Ru\Z-q1  
authorized representative 获授权代表 Hf`i~6  
authorized share capital 法定股本 1B~O!']N<  
automated quotation system 自动报价系统 l_^OdQ9D  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] +Q5 O$8i  
自动交易系统〔香港期货交易所有限公司〕 p;+O/'/j  
automatic adjustment mechanism 自动调整机制 4[gmA  
automatic adjustment system 自动调整系统 l00i2w  
Automatic Clearing House 自动票据交换所 A[Mke  
automatic exchange rates accumulation system 自动化汇率累集系统 d51lTGH7Z  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 w]wZJ/U`  
automatic teller machine [ATM] 自动柜员机 g&$=Y7G  
autopay 自动转帐 U#3N90,N=  
available assets 可用资产 Q|(}rIWOQA  
available fiscal reserve 现存财政储备 Z.\q$U7'9  
available profit 可用利润 rnIj pc F  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 V:n0BlZ,B  
average 平均;平均数;海损 >. |({;n9  
average basic salary 平均基本薪金 #J[g r_  
average consumer expenditure 平均消费开支;一般消费开支 l/N<'T_G  
average cost 平均成本 \o>-L\`O  
average cost of land production 增辟土地平均成本 W'./p"2g  
average daily turnover 平均每日成交额 fs! dI  
average daily wage rate 平均每日工资率 \*$^}8  
average expenditure pattern 平均开支模式 l9.`2d]o  
average growth rate 平均增长率 P#O" {+`  
average net fixed assets 固定资产平均净值 b'z $S+  
average of relatives 相对价格平均数 ,->ihxf  
average price 平均价格 qezWfR`  
average propensity to consume 平均消费倾向;一般消费倾向 ,?GwA@~$k:  
average propensity to save 平均储蓄倾向;一般储蓄倾向 6<&A}pp  
average rate 平均率 kF|$oBQ  
average revenue 平均收入;平均收益 EG{+Sz  
average stock 平均库存;平均存货 uN%Cc12  
average yearly rent 平均年租 iuV4xyp  
avoidance of double taxation 避免双重课税 R$:-~<O  
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 BVal U  
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