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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: : EA-L  
A share A股;甲类股份 (D2G.R\pr  
abatement of tax 减税;减扣免税额 &:Q^j:  
ABN AMRO Bank N.V. 荷兰银行 )oqNQ'yZ  
above-the-line expenditure 线上项目支出;经常预算支出 eXKpum~  
above-the-line receipt 线上项目收入;经常预算收入 slUnB6@Q  
ABSA Asia Limited 南非联合亚洲有限公司 6z`l}<q  
absolute change 绝对数值变更 /LwS|c6}}  
absolute expenditure 实际开支 KU$:p^0l;*  
absolute guideline figure 绝对准则数字 `CpfQP&^  
absolute interest 绝对权益 XZ%3PMq  
absolute order of discharge 绝对破产解除令 nA owFdCD  
absolute profit margin 绝对利润幅度 6g*?(Y][  
absolute value 实值;绝对值 <pA%|]  
absolutely vested interest 绝对既得权益 "&Q sv-9t  
absorbed cost 已吸收成本;已分摊成本 xB5qX7*.  
absorption 吸收;分摊;合并 p>#sR4d>  
absorption rate 吸收率;摊配率;分摊率 Q1kZ+b&  
ACB Finance Limited 亚洲商业财务有限公司 F8xz^UQO  
acceptable form of reciprocity 合理的互惠条件 ^mH:8_=(.  
acceptable rate 适当利率;适当汇率 To/6=$wto  
acceptance agreement 承兑协议 x%h4'Sm  
acceptance for honour 参加承兑 W%ml/ 4  
acceptor 承兑人;接受人;受票人 1t+uMhy*y  
acceptor for honour 参加承兑人 L6d^e53AP  
accident insurance 意外保险 -@7?N6~qZx  
Accident Insurance Association of Hong Kong 香港意外保险公会 mD5Vsy{Pb  
accident insurance scheme 意外保险计划 ]{Y7mpdB  
accident year basis 意外年度基准 <JUumrEo  
accommodation 通融;贷款 c,>y1%V*S{  
accommodation bill 通融票据;空头票据 {L'uuG\9U  
accommodation party 汇票代发人 3~q#P   
account balance 帐户余额;帐户结余 B*Z}=$1j  
account book 帐簿 osM[Xv  
account collected in advance 预收款项 {Jbouj?V!  
account current book 往来帐簿 +{~ cX] |  
account of after-acquired property 事后取得的财产报告 %-?k [DL6  
account of defaulter 拖欠帐目 ^%5 ;Sc1V  
account payable 应付帐款 _tlr8vL  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 6~34L{u  
account receivable 应收帐款 `d c&B  
account receivable report 应收帐款报表 /,d]`N!  
account statement 结单;帐单;会计财务报表 c T21  
account title 帐户名称;会计科目 f;D(X/"f]  
accountant's report 会计师报告 @\U;?N~k  
Accountant's Report Rules 会计师报告规则 vzX%x ul  
accounting and auditing procedure 会计与审计程序;会计与核数程序 &s#OiF8  
Accounting Arrangements 《会计安排》 mUan(iJ  
accounting basis 会计基础 *""iXi[  
accounting by Official Receiver 破产管理署署长呈交的帐目 hKVb#|$  
Accounting Circular 《会计通告》 = }ELu@\V[  
accounting class 会计类别 s4uZ>  
accounting date 记帐日期;会计结算日期 }A}cq!I^  
accounting for money 款项核算 :>C D;  
Accounting Officer 会计主任 *epK17i=  
accounting period 会计报告期;会计期 U| T}0  
accounting policy 会计政策;会计方针 |zbM$37 ?k  
accounting practice 会计惯例 *j~ObE_y  
accounting principle 会计准则 ECsb?n7e  
accounting record 会计记录 B#]:1:Qn  
accounting report 会计报告 we0haK  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ke<l@w O  
Accounting Society of China 中国会计学会 y_``-F&Z  
accounting statement 会计报表 @Os0A  
accounting system 会计制度;会计系统 I*z|_}$  
accounting transaction 会计事项;帐务交易 8\F|{vt#  
accounting treatment 会计处理 i);BTwW)#]  
accounting year 会计年度 uS<og P  
accretion 增值;添加 qWU59:d^{  
accrual 应计项目;应累算数目 y@h v#;  
accrual basis 应计制;权责发生制 Xv+!) j<  
accrual basis accounting 应计制会计;权责发生制会计 QVF561Yz  
accrue 应累算;应计 yi8AzUW cW  
accrued benefit 应累算利益 fBb:J+  
accrued charges 应计费用 !k<k]^Z\  
accrued cumulative preference share dividend 应累算的累积优先股股息 vYybQ&E/  
accrued expenses 应累算费用 FwE<_hq//  
accrued interest payable 应付利息;应计未付利息 v4qpE!W27~  
accrued interest receivable 应收利息;应计未收利息 :x,dYJm  
accrued right 累算权益 C>Q|"Vf2  
accruing profit 应累算的利润 %H[~V f?d  
accumulated fiscal reserve 累积财政储备 e/uLBZ  
accumulated profit 累积利润;滚存溢利 }#q0K  
accumulated reserve 累积储备 DzbcLg%:W  
accumulation of surplus income 累积收益盈余 `z^50Vh|  
acquired assets 既得资产 !q~f;&rg  
acquisition 收购;购置;取得 1! j^  
acquisition cost 购置成本 hzk4SOT(  
acquisition expenses 购置费用 xyP 0haE  
acquisition of 100% interest 收购全部股权 },=ORIB B:  
acquisition of control 取得控制权 N(e>]ui  
acquisition of fixed assets 购置固定资产 a51}~V1  
acquisition of shell “买壳” )j QrD`  
acquisition price 收购价 iu9+1+-  
act of God 天灾 ,V9 r2QY  
acting partner 执事合伙人 .?5~zet#;  
active market 买卖活跃的市场;交投畅旺的市场;旺市 bzaweA H  
active partner 积极参与的合伙人 &lo<sbd.  
active trading 交投活跃 HHerL%/   
actual circulation 实际流通 hWiHKR]  
actual cost 实际成本 SmS6B5j\R  
actual expenditure 实际开支;实际支出 l\"CHwN?Y  
actual income 实际入息;实际收入;实际收益 ?e%u[Q0  
actual market 现货市场 8M0<:p/  
actual price 现货价;实际价格 29nMm>P.e  
actual profit 实际利润 +W/{UddeKU  
actual quotation 实盘;实际价位;实际报价 TtrV -X>L  
actual year basis 按实际年度计算 .E 9$j<SP-  
actuals 实货 610u!_-  
actuarial investigation 精算调查 )8taMC:H^  
actuarial principle 精算原则 b\^1P;!'W  
actuarial report 精算师报告 BI<(]`FP;s  
Actuarial Society of Hong Kong 香港精算学会 J vl-=~  
actuarial valuation 精算师估值 }R~C<3u\2  
actuary 精算师 og1Cj{0  
ad referendum agreement 暂定协议;有待覆核的协定 RT2&^9-  
ad valorem duty 从价税;按值征税 - i{1h"  
ad valorem duty system 从价税制 8PqlbLo1  
ad valorem fee 从价费 jgqeDl\=+  
ad valorem tariff 从价关税 .kyes4Z  
additional allowance 额外免税额 hXD`OlX  
additional amount for unexpired risk 未过期风险的额外款额 xouBBb=  
additional assessable profit 补加应评税利润 Ld'3uM/  
additional assessment 补加评税 tR .>d  
additional commitment 额外承担 "u'dd3!  
additional commitment vote 额外承担拨款 -M+o;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /IG3>|R  
additional dependent parent allowance 供养父母额外免税额 np\*r|U  
additional provision 额外拨款 #'m#Q6`  
additional stamp duty 附加印花税 ^U^K\rq 1u  
additional tax 补加税罚款;补加税款 3*F|`js"  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Q>xp 90&.n  
adjudged bankrupt 被裁定破产 f*EDSJu\  
adjudicated bankrupt 裁定破产人 qP+%ui5xR  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 {qm5H7sL  
adjudication of bankruptcy 裁定破产;宣告破产 -%Jm-^F I  
adjudication of insolvency 裁定无力偿还债务 +O1=Ao  
adjusted actual 经调整的实数;调整后的实数 S] 4RGWn  
adjusted current assets 经调整的流动资产;调整后的流动资产 ivSpi?   
adjusted figure 经调整的数字;调整后的数额 ?btX&:j2P  
adjusted liabilities 经调整的负债;调整后的负债 vos-[$  
adjusted loss 经调整的亏损;调整后的亏损 ZSB;4 ?:h  
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 fc<,kRp  
adjusted profit 经调整的利润;调整后的利润 OTEx9  
adjusted surplus 经调整的盈余额;调整后的盈余额 #%]?e N  
adjusted value 经调整的价值;调整后的价值 CHdYY7\{  
adjustment 调整;修订;理算〔保险〕 ;p"#ZS7  
adjustment centre 调剂中心 <^+&A7 Q-_  
adjustment lag 调整过程的时间差距;调整时差 V oyRB2t  
adjustment mechanism 调整机制 M2A3]wd2a  
adjustment of loss 亏损调整 oMxpdG3y-  
adjustment process 调整过程;调整程序 S,s") )A1  
adjustment range 调整幅度 Va/}|& 9  
administered exchange rate 受管制汇率 C@MJn)$4  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 D7v.Xq|  
administration expenses 行政费用 }cIj1:  
administration fee 手续费;行政费 t?p>L*  
administration in bankruptcy 破产管理 v){X&HbP  
administration order 遗产管理令 9Z:pss@  
administrator 管理人;遗产管理人 W,%qL6qV  
administrator of the estate 遗产管理人 zB"y^g  
admission of debt 债项承认书 3P*"$fH  
admission of proof 接纳债权证明 rY"EW"y  
advance 放贷款项;垫付款项;预支款项;预付款项 'l1cuAP!+  
advance account 暂支帐目;预付款帐户 InG<B,/W?  
advance compensation 预付补偿金 s ~i,R  
advance from shareholder 股东垫款 6a6N$v"  
advance pending reimbursement 预支以待日后付还 ?YM0VB,y  
advanced economy 先进经济体系 g:>dF#  
advancement 预付;预付财产 K14{c1  
advances warrant 垫款令 602=qb  
advancing 贷出 5?TjuGc  
adverse balance 逆差 %Gjjl*`E  
adverse exchange 逆汇 fM<g++X  
advertisement addressed to shareholders 在报章刊登的致股东通告 ,`(Qs7)Xx  
advice for collection 托收通知书 yiczRex%rq  
advice of drawing 提款通知书;汇票通知书 Zk # C!]=  
advice of payment 付款通知 ]r1Lr{7^S  
Advisory Committee [Securities and Futures Commission] Y2>*' nU  
谘询委员会〔证券及期货事务监察委员会〕 ?nozB|*>ut  
Advisory Committee on Diversification 经济多元化谘询委员会 !_:|mu'  
affidavit 誓章;遗产申报誓章 +s5Yg,4*  
affidavit of no receipt 述明无收款的誓章 Z.0mX#  
affiliate 联号;联营公司;附属公司 zQtx!k=  
affiliated company 附属公司;联号;联营公司 peU1 t:k?  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 l 4cTN @E  
affordability 负担能力 ={nuz-3  
African Development Bank [AfDB] 非洲开发银行 -:V2Dsr6;  
after-acquired property 事后取得的财产 f q*V76F  
after-hours dealing 市后交易 68!=`49r>  
after-tax profit 税后盈利;税后利润;税后溢利 Z15b'^)?9  
agency agreement 代理协议 4hV~ ir  
agency expenses 代理机构的开支 M5B?`mTl  
agency fee 代理费 lJ<( mVt  
Agency Law 《代理法》 N4, !b_1  
agent 代理人;承销人 )eWg2w]  
agent of company 公司代理人 t2z@"e   
agent's fee 代理人费;经纪费 pB79#4  
aggregate 总计;总数;总体数字 oSoU9_W  
aggregate amount 总款额;总额 /7b$C]@k  
aggregate assets and liabilities 总体资产与负债 I=V]_Ik4 N  
aggregate at constant price 按固定价格计算的总体数字 7/Mhz{o;W  
aggregate demand 总需求 x;/%`gKn8  
aggregate gross position 总持仓量 r)Iq47Uiw  
aggregate limit 总限额 J]Qbg7|  
aggregate of salaries tax 合计薪俸税 [M:BJ%*  
aggregate performance 总体表现;总体业绩 D^2yP~(  
aggregate supply 总体供应 :;Wh!8+j  
aggregate surplus 总盈余 G6j9,#2@  
aggregate total 整体总额 V, e  
aggregate value 总值;合计价值 p:qj.ukw  
aggregated basis 合计基准 j=w`%nh4"f  
aggregated net chargeable income 合计应课税入息实额 qo0]7m7|  
aggregation 合并计算;合计;总和 q*{Dy1Tj  
aggregation of incomes of husband and wife 夫妇入息合并计算 PF-"^2&_  
aggregation of property 财产的总和 2ZFp(e^%  
agio 差价;贴水 O0> ^?dsL  
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》 _6'HBE  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment _qhYG1t  
《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》 ,9ZN k@q  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment w77"?kJ9X  
《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》 i9y&<^<W  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Y&`nB,'  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 qXQ7Jg9  
agreement for a settlement 授产协议 2o-Ie/"d\  
agreement for assignment 转让协议 )V*V  
agreement for sale 售卖协议;买卖协议 U*Pi%J  
agreement for sale and purchase 买卖协议 r1X\$&  
agreement for the payment of interest 支付利息协议 }Z\PE0  
agreement for the repayment of money 还款协议 0Bhf(5  
agreement of reinsurance 再保险协议 (:T\<  
Agricultural Bank of China 中国农业银行 +wg|~Lef h  
air passenger departure tax 飞机乘客离境税 L-(.v*  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 fmq9u(!R  
airport tax 机场税 C9FQo7   
alcohol duty 酒精税 8Dy;'BtT  
alienation 让与;让渡;转让 k-\RdX)E  
alimony 生活费;赡养费 }KwL_\>&f  
All Ordinaries Index [AOI] 所有普通股指数 mw&)j R$&  
all risks 全险;综合险 giz#(61j^  
All Sales Record for Stock Market 《股票市场成交报告》 OO+QH 2j  
Allied Capital Resources Limited 新联财务有限公司 )}jXC4  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 G2}e@L0  
allocation letter 拨款信件 +eD+Z.{  
allocation of fund 分配款项;预留款项 =`6_{<&  
allocation of profit 利润分配;溢利分配 #Y9~ Xp^.  
allocation warrant 拨款令 u@-x3%W  
allotment 分配;配股 7q[a8rUdh  
allotment notice 股份配售通知;配股通知 '`Iuf\  
allotment of shares 股份分配 7{e*isV  
allowable 可获宽免;免税的 @s;qmBX4  
allowable business loss 可扣除的营业亏损 Q'S"$^~{  
allowable expenses 可扣税的支出 k\a&4v  
allowance 免税额;津贴;备抵;准备金 JA~v:ec  
allowance for debts 债项的免税额 k),.  
allowance for depreciation by wear and tear 耗损折旧免税额 J-g<-!>RM  
allowance for funeral expenses 殡殓费的免税额 cfd7)(6  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 T#e ;$\  
allowance for repairs and outgoings 修葺及支出方面的免税额 7B,a xkr  
allowance to debtor 给债务人的津贴 &udlt//^%  
alteration of capital 资本更改 * "Z5bKL  
alternate trustee 候补受托人 [<M~6]  
amalgamation 合并 Q)s[ls  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^p 4 33  
ambit of charges 征税范围;收费范围 Q4,!N(>D  
amended valuation 经修订的估值 3ud_d>  
American Commodities Exchange 美国商品交易所 3@/\j^U  
American Express Bank Limited 美国运通银行 h+7THMI  
American Stock Exchange 美国证券交易所 kKqb:  
amortization 摊销 Vyqj)1Z8>  
amount due from banks 存放银行同业的款项 P6ztP$M(  
amount due from banks abroad 存放海外银行同业的款项 XNJPf) T  
amount due from holding companies 控股公司欠款 hf~'EdU  
amount due from local banks 存放本港银行同业的款项 GF-\WD  
amount due to banks 银行同业的存款 P[E5e+ A)  
amount due to banks abroad 海外银行同业的存款 aqk0+  
amount due to holding companies 控股公司存款 '=2/0-;Jf  
amount due to local banks 本港银行同业的存款 a.yCd/  
amount due to outport banks 外埠银行同业的存款 2=PX1kI  
amount for note issue 发行纸币的款额 tmJ-2  
amount of bond 担保契据的款额 54%@q[-  
amount of consideration 代价款额 'dstAlt?  
amount of contribution 供款数额 x4C}AyR  
amount of indebtedness 负债款额 IE|$mUabm  
amount of principal of the loan 贷款本金额 plRBfw>]N  
amount of rates chargeable 应征差饷数额 Z4 +6'  
amount of share capital 股本额 sV)) Z2sq  
amount of sums assured 承保款额 U\ Et  
amount of variation 变动幅度 wjm_bEi  
amount of vote 拨款数额 AD=vYDR+  
amount payable 应付款额 B~RVFc +  
amount receivable 应收款额 jLRh/pbz4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [Grd?mc#  
analysis 分析 %|:Gn)8  
ancillary risk 附属风险 +I {ZW}rA  
annual account 周年帐目;周年帐目报表;年度决算;年结 D 1Q@4  g  
annual accounting date 年结日期 TUQ+?[  
annual allowance 每年免税额;年积金;年度津贴;年津 #Jo#[-r  
annual balance 年度余额 uoM;p'  
annual disposable income 每年可动用收入 8i=c|k,GL.  
annual estimates 周年预算 1webk;IM  
annual fee 年费 <n)J~B^  
annual general meeting 周年大会 Az}.Z'LJ  
annual growth rate 年增率;每年增长率 5mxYzu;#]  
annual long-term supplement 长期个案每年补助金 u._B7R&>  
annual pensionable emolument 可供计算退休金的年薪 `EUufTYi  
annual report 年报 &]'{N69@d?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 oWu2}#~z_  
annual return 周年报表;周年申报表;每年报税表格 T5g}z5~"  
Annual Return Rules 《周年报表规则》 x9s 7:F  
annual review of consumer prices 每年消费物价回顾 =skw@c ^  
annual roll-forward basis 逐年延展方式 ur,!-t(~t  
annual salary 年薪 {WE1^&Vk-}  
annual statement 年度报表;年度决算表 s^{hdCCl67  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 9BJP|L%q  
annuitant 年金受益人 PE~umY]  
annuity 年金 &G)I|mv  
annuity contract 年金合约 ?~vVSY  
annuity on human life 人寿年金 0GtL6M@pP  
antecedent debt 先前的债项 ^}+qd1r  
ante-dated cheque 倒填日期支票 iz&$q]P8  
anticipated expenditure 预期开支 avmuI^LLs  
anticipated net profit 预期纯利 S4m??B  
anticipated revenue 预期收入 L"|~,SVF  
anti-inflation measure 反通货膨胀措施  jIMT&5k  
anti-inflationary stance 反通货膨胀立场 ^]&uMkPN  
apparent deficit 表面赤字 =z5'A|Wa=,  
apparent financial solvency 表面偿债能力 pO* $ '8L  
apparent partner 表面合伙人 3 %ppvvQ  
application for personal assessment 个人入息课税申请书 F3XB};  
application of fund 资金应用 LyaFWx   
application to release as liquidator and to destruct the books of accounts and documents ADTx _tE  
申请免除清盘人职务及毁灭帐簿与文件 /!l$Y?  
appointed actuary 委任精算师 b ?p <y`  
appointed auditor 委任核数师;委任审计师 X0\2qD  
appointed trustee 委任的受托人 -bN;nSgb  
appointer 委任人 OT*C7=  
apportioned pro rata 按比例分摊 q`HuVilNH  
apportionment 分配;分摊 _(K)(&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Aj854 L(!  
apportionment formula 分摊方程式 -VqZw&"  
apportionment of estate duty 遗产税的分摊 tai=2,'  
appraisal 估价;评估 TN xl?5:  
appreciable growth 可观增长 ~6HpI0i  
appreciable impact 显着影响 :2'y=t#  
appreciable increase 可观增长 )U?Tmh  
appreciation 增值;升值 tl 0_Sd  
appreciation against other currencies 相对其他货币升值 Nl[]8G};  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =6XJr7Ay8u  
appreciation tax 增值税 yqaLqZ$  
appropriation 拨款;拨用;拨付 lEcZ/  
appropriation account 拨款帐目 3@qy}Nm  
Appropriation Bill 拨款法案 S'Hb5C2u  
appropriation-in-aid system 补助拨款办法 Gb=pQ (n4  
approved assets 核准资产 KT3W>/#E  
approved basket stock 认可一篮子证券 gRnn}LL^  
approved budget 核准预算 ,g.*Mx`-  
approved charitable donation 认可慈善捐款 'pCZx9 *c  
approved charitable institution 认可慈善机构 k$u\\`i]oC  
approved currency 核准货币;认可货币 {:D8@jb[  
approved estimates 核准预算 {XHAQ9'  
approved estimates of expenditure 核准开支预算 PTU_<\  
approved overseas insurer 核准海外保险人 V`/ E$a1&  
approved overseas trust company 核准海外信托公司 UlG8c~p  
approved pooled investment fund 核准汇集投资基金 =cwQG&as  
approved provident fund scheme 认可公积金计划 qO;.{f  
approved provision 核准拨款 aC\O'KcH  
approved redeemable share 核准可赎回股份 y /$Q5P+o  
approved regional stock 认可地区性证券 'qL:7  
approved retirement scheme 认可退休金计划  /$Qs1*  
approved subordinated loan 核准附属贷款 {|KFgQ'\  
arbitrage 套戥;套汇;套利 V`c"q.8  
arbitrageur 套戥者;套汇者 e\0vphS6  
arbitrary amount 临时款项 DzfgPY_Py  
arrangement 措施;安排;协定 YXJreM5  
arrears 欠款 kPhdfF*Q  
arrears of pay 欠付薪酬 jL }bGD  
arrears of revenue 逾期未收税款;逾期未收的帐项 /5Od:n  
articles of association 组织章程;组织细则;组织章程细则  ;Y6XX_  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 nx   
ascertainment of profit 确定利润 GI+x,p  
"Asia Clear" “亚洲结算系统” 6:fHPlqW  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 7Ei,L[{\i#  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ^tMb"WO  
Asian Development Fund [ADF] 亚洲发展基金 \dm5Em/  
Asian dollar bond 亚洲美元债券 !"v[\||1  
Asian dollar market 亚洲美元市场  Re=()M  
Asian dollar rate 亚洲美元利率 9J3@8h p  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 4YuJ-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 %^ bHQB%  
asked price 沽盘;喊价;索价;卖方报价 FAkrM?0/  
assessable income 应评税入息 / [s TN.MG  
assessable loss 应评税亏损 Y FJw<5&  
assessable profit 应评税利润 ~.Wlv;  
assessable value 应评税值 jmp0 %:+L  
assessed profit 估定利润 j*.K|77WHj  
assessed value 经评估价值 O'm5k l  
assessment 评税;评定;估价;评税单 &z;bX-"E  
assessment number 评税编号;估价编号 TANv)&,|9  
assessment of additional tax 补加税评税 i;flK*HOZ9  
assessment of performance 业绩评估;实绩评价 fH@P&SX  
Assessor 评税主任 ty"|yA  
asset price bubbles 资产价格泡沫 r}**^"mFy  
asset-backed securities 具资产保证的证券 Qe[ejj1o:  
assets accretion 资产增值 &RJ*DAmL  
assets and liabilities 资产与负债 Fb!Ew`;QT  
assets betterment statement 资产递增表;资产改进表 i,H(6NL.  
assets lending 实物放款;有抵押贷款 i/C`]1R/  
assets of the company passing on the death 死者去世时转移的公司资产 }508wwv  
assets pledged as security for liabilities 用作负债抵押的资产 \aN*x  
assets portfolio 资产投资组合 ':>u*  
assets price 资产价格 t3qPocYQ  
assets quality 资产质素 @A5'vf|2;.  
assets realization 资产变现 =bBV A0y  
assets refinancing arrangement 资产再集资安排 vGCvJ*4!  
assets securitization 资产证券化 0P 5s'2w  
assets situated outside Hong Kong 在香港以外地方的资产  )>=!</@  
assets stripping 削减资产;拆卖资产 oimM)Yo  
assets value 资产值 +]3kcm7B  
assignee 承让人 *;&[q{hz  
assignment 转让;转让书;转让契 i_c'E;|  
assignment of interest 权益转让 khc1<BBsT  
assignment of letters patent and trade mark 专利证书及商标转让 n5DS  
assignment of property 物业转让;物业转让书 1dhuLN%Ce  
assignment right 转让权 e=cb%  
assignor 转让人 K8=jkU  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Sx0/Dm  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 hCOCX_  
associate member 附属会员 :>|dE%/e$  
associated body corporate 相联法人团体 y+aKk6(_W  
associated company 相联公司;联属公司 [n2+`A  
associated corporation 相联法团 ~Ydm"G  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ;!+-fn4C  
公认会计师公会〔英国〕 %lnVzGP  
Association of Futures Exchange Brokers 香港期货经纪协会 lR>p  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 EKD?j  
association of underwriters 承保人组织 Ob&m&2s,  
assumption of control 接管 KB"N',kG  
assurance 担保;保险;转易;转易书 9Q.@RO$%C  
assurance of interest 权益的转易 yPd6{% w  
at 19XX price 按一九XX年价格计算 8FIk|p|l^  
at a discount 按赔价计算;按贴水价格计算;打折扣 8345 H  
at a premium 按溢价计算;按升水价格计算 T4nWK!}z  
at call 通知付款;按通知 9+iz+  
at constant market price 按固定市价计算 !X[P)/?b0+  
at constant price 按固定价格计算 ,Y4>$:#n/  
at cost 按成本计算 UhKd o  
at current market price 按当时市价计算;按现时市价计算 d=p=eUd2  
at current price 按当时价格计算;按现时价格计算 Nz77" kC  
at factor cost 按要素成本计算;按生产要素成本计算 dq{+-XaEk  
at money-of-the-day price 按付款当日价格计算 7>E>`Nc6  
at or better 按指定或较佳价位〔买卖指令〕 GGs7]mhA  
at par 按面值计算;平价 Z[9t?ePL  
at sight 见票即付 i'QR-B&Z  
at the close 按收市盘 .iC!Ttr  
at the opening 按开市盘 N/!(`Z,  
attestation 见证;见证条款 ]$,3vYBf  
at-the-money option 平价期权 oF~+L3&X  
attorney 受权人;受托代表人 :4r{t?ytXw  
attornment 新拥有人承认书 dBkM~"  
attributable profit 可归属利润 a&Z,~Vp  
attributable share value 可归属股份价值 #Dea$  
Auckland Stock Exchange 奥克兰证券交易所 fm^J-  
auction 拍卖 B'e@RhU;  
auctioneer 拍卖商 9sN#l  
audit 审计;核数 ;:,U]@  
Audit Commission 审计署 ? Rk[P cX<  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] uznYLS  
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〕 8B(=Y;w  
audit review 帐目审查 ?Dl;DE1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 v:P=t2q  
audited account 审计帐目;经审计的帐目 }1DzWS-hh  
audited annual account 经审计的周年帐目 95E #  
audited balance sheet 经审计的资产负债表 R/xT.EQ(N  
auditor 核数师;核数主任;审计师 js9^~:Tw  
auditor's certificate 核数师证明书;审计师证明书 PfsUe,*  
auditor's report 核数师报告;审计师报告 @6 a'p  
Aussie bond 澳元债券 :}R,a=N  
austerity budget 紧缩预算 y=aWSb2y'  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 6M ;lD5(>  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?t/G@  
Australian Dollar [AUD] 澳元 `TYC]9  
Australian Options Market 澳大利亚期权市场 1bFGoLAEFl  
Australian Securities Commission 澳洲证券事务监察委员会 ?iZM.$![  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 l;r A}?,.^  
Australian Stock Exchange 澳大利亚证券交易所 ^?2zoS#iw  
Austrian Schilling [ATS] 奥地利先令 !' 0PM[  
authentication 认证;鉴证 4H^ACw  
authority to purchase 委托购买证;委购书 2^=8~I!n&  
authorization 认可;核准;授权;授权书 ucJ}KMz  
authorization by direction 指示授权 NM9,AG  
authorization by instruction 指令授权 ify48]  
authorization by warrant 令状授权 }[=)sb_  
authorization of unit trust 单位信托的认可 ULhXyItL  
authorized agent 指定代理人 ))dw[Xa  
authorized capital 法定资本 1G6 \}El95  
authorized clerk 出市员 jz~#K;3=,  
authorized dealer 认可交易商 Zd'Yu{<_2N  
authorized financial institution 认可财务机构 |@~_&g  
authorized fund 认可基金 )Ii`/I^  
authorized fund house 获授权的基金公司;认可基金公司 fk9q3  
authorized institution 认可机构 -G~/ GO  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 %JH/|mA&|  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 XDAP[V  
authorized insurer 获授权保险人;获认可承保人 E+|K3EJ  
authorized investment 特准投资项目 ACy}w?D<  
authorized person 获授权人  "UreV  
authorized representative 获授权代表 Ke:WlDf  
authorized share capital 法定股本 $)nPj_h  
automated quotation system 自动报价系统 +V(^ "Z~  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] vS"h`pL  
自动交易系统〔香港期货交易所有限公司〕 X-X`Z`o  
automatic adjustment mechanism 自动调整机制 =1k%T{>  
automatic adjustment system 自动调整系统 gKcBx6G Q  
Automatic Clearing House 自动票据交换所 lXF7)H&T  
automatic exchange rates accumulation system 自动化汇率累集系统 g\?v 5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 a0+q^*\d\R  
automatic teller machine [ATM] 自动柜员机 f_$hK9I  
autopay 自动转帐 )o~/yB7  
available assets 可用资产 $f _C~O  
available fiscal reserve 现存财政储备 9XYm8g'X  
available profit 可用利润 ce#Iu#qT  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 xAl8e  
average 平均;平均数;海损 .zl[nx[9"D  
average basic salary 平均基本薪金 @/?i|!6  
average consumer expenditure 平均消费开支;一般消费开支 b`$qKO  
average cost 平均成本 B'Jf&v  
average cost of land production 增辟土地平均成本 4:S]n19nq  
average daily turnover 平均每日成交额 &ds+9A  
average daily wage rate 平均每日工资率 Mtv{37k~  
average expenditure pattern 平均开支模式 H3*] }=   
average growth rate 平均增长率 V ?'p E  
average net fixed assets 固定资产平均净值 M>|ZBEK  
average of relatives 相对价格平均数 4F9!3[}qF  
average price 平均价格 D/Ok  
average propensity to consume 平均消费倾向;一般消费倾向 _3D9>8tzE7  
average propensity to save 平均储蓄倾向;一般储蓄倾向 !h4A7KBYG  
average rate 平均率 ,Jh#$mil  
average revenue 平均收入;平均收益 9l "=]7~%  
average stock 平均库存;平均存货 JV@G9PT  
average yearly rent 平均年租 BgD3P.;[  
avoidance of double taxation 避免双重课税 %gs?~Xl)]  
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 GS=E6  
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