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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: @M*5q# s  
A share A股;甲类股份 enMHKN g  
abatement of tax 减税;减扣免税额 Zf)<)o*  
ABN AMRO Bank N.V. 荷兰银行 T.!.3B$@]  
above-the-line expenditure 线上项目支出;经常预算支出 6.v)q,JL  
above-the-line receipt 线上项目收入;经常预算收入 e ~G IUwJ  
ABSA Asia Limited 南非联合亚洲有限公司 K>+c2;t;  
absolute change 绝对数值变更 &>@EfW](  
absolute expenditure 实际开支 m]++ !  
absolute guideline figure 绝对准则数字 M4XU*piz  
absolute interest 绝对权益 bmC{d  
absolute order of discharge 绝对破产解除令 l%cE o`U  
absolute profit margin 绝对利润幅度 A*{V%7hs&  
absolute value 实值;绝对值 r2;+ACwWf_  
absolutely vested interest 绝对既得权益 ;>p{|^X0D  
absorbed cost 已吸收成本;已分摊成本 *=QWx[K|  
absorption 吸收;分摊;合并 U_0"1+jbq  
absorption rate 吸收率;摊配率;分摊率 .|6Wmn-uS  
ACB Finance Limited 亚洲商业财务有限公司 k1^&;}/f:  
acceptable form of reciprocity 合理的互惠条件 a '<B0'  
acceptable rate 适当利率;适当汇率 ][Cg8  
acceptance agreement 承兑协议 cj3P]2B#  
acceptance for honour 参加承兑 p-8x>dmP(  
acceptor 承兑人;接受人;受票人 {NIE:MXX  
acceptor for honour 参加承兑人 v3/G.B@=  
accident insurance 意外保险 H+5N+AKb@  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~EhM"go  
accident insurance scheme 意外保险计划 ,|R\ Z,s  
accident year basis 意外年度基准 /vPcg  
accommodation 通融;贷款 ID=^497  
accommodation bill 通融票据;空头票据 W GMEZx  
accommodation party 汇票代发人 ADZU?7)  
account balance 帐户余额;帐户结余 w#$Q?u ,G  
account book 帐簿 = :\o/)+  
account collected in advance 预收款项 _AVP1  
account current book 往来帐簿 SQBe}FlktK  
account of after-acquired property 事后取得的财产报告 9r,7>#IF  
account of defaulter 拖欠帐目 oGZ%w4T  
account payable 应付帐款 lGN{1djT  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 [)p>pA2GZj  
account receivable 应收帐款 I_h&35^t  
account receivable report 应收帐款报表 }W"/h)q  
account statement 结单;帐单;会计财务报表 [RUYH5>Ik  
account title 帐户名称;会计科目 %wux#"8  
accountant's report 会计师报告 &p^8zEs  
Accountant's Report Rules 会计师报告规则 20RISj  
accounting and auditing procedure 会计与审计程序;会计与核数程序 RC]-9gd3Q  
Accounting Arrangements 《会计安排》 #ruL+- 8!<  
accounting basis 会计基础 +,Z Q( ZW  
accounting by Official Receiver 破产管理署署长呈交的帐目 z)y{(gR  
Accounting Circular 《会计通告》 )1 !*N)$  
accounting class 会计类别 1O;q|p'9  
accounting date 记帐日期;会计结算日期 ^5*9BwH`  
accounting for money 款项核算 ||kUi=5  
Accounting Officer 会计主任 )KD*G;<O]L  
accounting period 会计报告期;会计期 39,7N2uY  
accounting policy 会计政策;会计方针 |`6*~ciUV  
accounting practice 会计惯例 xrl!$xE GX  
accounting principle 会计准则 b\Gw|?Rv  
accounting record 会计记录 ],ISWb  
accounting report 会计报告 KdtQJ:_`k  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T|Fl$is  
Accounting Society of China 中国会计学会 lK3Z}e*eXQ  
accounting statement 会计报表 (E?X@d iu  
accounting system 会计制度;会计系统 L,wEUI  
accounting transaction 会计事项;帐务交易 ^NiS7)FX  
accounting treatment 会计处理 niJtgK:H^  
accounting year 会计年度 Tf?|*P  
accretion 增值;添加 3It9|Y"6[  
accrual 应计项目;应累算数目 &,~Oi(SX5  
accrual basis 应计制;权责发生制 aRF}F E,u  
accrual basis accounting 应计制会计;权责发生制会计 EAXbbcV  
accrue 应累算;应计 z 7g=L@   
accrued benefit 应累算利益 loFApBD=$^  
accrued charges 应计费用 sDnXgCcS!  
accrued cumulative preference share dividend 应累算的累积优先股股息 a@V`EEZ  
accrued expenses 应累算费用 etWCMR  
accrued interest payable 应付利息;应计未付利息 DF!*S{)  
accrued interest receivable 应收利息;应计未收利息 0_faJjTbP;  
accrued right 累算权益 <mdHca  
accruing profit 应累算的利润 :NPnwX8w  
accumulated fiscal reserve 累积财政储备 E#m|Sq  
accumulated profit 累积利润;滚存溢利 RW04>oxVn  
accumulated reserve 累积储备 P<A_7Ho  
accumulation of surplus income 累积收益盈余 2^$Ha|  
acquired assets 既得资产 `8D}\w<eI  
acquisition 收购;购置;取得 'l*p!=  
acquisition cost 购置成本 S 7 *LV;  
acquisition expenses 购置费用 s xp>9&  
acquisition of 100% interest 收购全部股权 '9d] B^)F  
acquisition of control 取得控制权 8C>\!lW"  
acquisition of fixed assets 购置固定资产 (7_}UT@w-  
acquisition of shell “买壳” 3c.,T  
acquisition price 收购价 aaODj>  
act of God 天灾 Pwg?a  
acting partner 执事合伙人 0B?t:XU,  
active market 买卖活跃的市场;交投畅旺的市场;旺市 TmIw?#q^  
active partner 积极参与的合伙人 B)}.%G*  
active trading 交投活跃 `suEN @^  
actual circulation 实际流通 U}2b{  
actual cost 实际成本 &;]KntxB  
actual expenditure 实际开支;实际支出 -'mTSJ.}  
actual income 实际入息;实际收入;实际收益 I8:A]  
actual market 现货市场 yvp$s  
actual price 现货价;实际价格 RO+N>Wkt  
actual profit 实际利润 HJeZm  
actual quotation 实盘;实际价位;实际报价 eQqx0+-0c  
actual year basis 按实际年度计算 w[X/|O  
actuals 实货 qmx4hs8sh  
actuarial investigation 精算调查 ~dc~<hK  
actuarial principle 精算原则 W2F*+M  
actuarial report 精算师报告 #XPY\n^k  
Actuarial Society of Hong Kong 香港精算学会 (6#, $Ze   
actuarial valuation 精算师估值 7 I`8r2H  
actuary 精算师 Yy 3g7!K5E  
ad referendum agreement 暂定协议;有待覆核的协定 osdl dS  
ad valorem duty 从价税;按值征税 tlJ@@v&=  
ad valorem duty system 从价税制 7)#8p @Q  
ad valorem fee 从价费 T@)|0M  
ad valorem tariff 从价关税 Qaeg3f3F3  
additional allowance 额外免税额 .Do(iYO.L  
additional amount for unexpired risk 未过期风险的额外款额 `8sC>)lrwu  
additional assessable profit 补加应评税利润 ]d]rV `RF  
additional assessment 补加评税 /pS Y~*  
additional commitment 额外承担 Qt`;+N(  
additional commitment vote 额外承担拨款 r?j2%M\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &<RK=e'*x  
additional dependent parent allowance 供养父母额外免税额 1rLK1X  
additional provision 额外拨款 >j$y@"+  
additional stamp duty 附加印花税 "|KhqV=?v  
additional tax 补加税罚款;补加税款 m#.N  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 iu+r=s p  
adjudged bankrupt 被裁定破产 r#X6jU  
adjudicated bankrupt 裁定破产人 MGU%"7i'}  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 AkE(I16Uy~  
adjudication of bankruptcy 裁定破产;宣告破产 bs9X4n5  
adjudication of insolvency 裁定无力偿还债务 6A23H7  
adjusted actual 经调整的实数;调整后的实数 Cl>{vS N  
adjusted current assets 经调整的流动资产;调整后的流动资产 j}fu|-  
adjusted figure 经调整的数字;调整后的数额 {\62c;.  
adjusted liabilities 经调整的负债;调整后的负债 ZGZ1Q/WH  
adjusted loss 经调整的亏损;调整后的亏损 +l)[A{  
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 -b`O"Ck*  
adjusted profit 经调整的利润;调整后的利润 a*(,ydF|L  
adjusted surplus 经调整的盈余额;调整后的盈余额 {|D7H=f  
adjusted value 经调整的价值;调整后的价值 yJn<S@)VT:  
adjustment 调整;修订;理算〔保险〕 lzDA0MPI:  
adjustment centre 调剂中心 xg8$ <Ut  
adjustment lag 调整过程的时间差距;调整时差 VY|'7in"M  
adjustment mechanism 调整机制 :'0.  
adjustment of loss 亏损调整 ziTE*rNJ  
adjustment process 调整过程;调整程序 [.j&~\AG  
adjustment range 调整幅度 )j/b `V6  
administered exchange rate 受管制汇率 tEFbL~n  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 b[s=FH]#N  
administration expenses 行政费用 L }L"BY3$  
administration fee 手续费;行政费 J,Rp&tavt:  
administration in bankruptcy 破产管理 O ! iN  
administration order 遗产管理令 &A!?:?3%O  
administrator 管理人;遗产管理人 Mj5&vs~n;  
administrator of the estate 遗产管理人 e WWtMnq  
admission of debt 债项承认书 AREpZ2GiU  
admission of proof 接纳债权证明 %("WoBPH`  
advance 放贷款项;垫付款项;预支款项;预付款项 }u?DK,R  
advance account 暂支帐目;预付款帐户 6O0CF}B*  
advance compensation 预付补偿金 iwx*mC{|A  
advance from shareholder 股东垫款 YM.Q?p4g  
advance pending reimbursement 预支以待日后付还 >%1mx\y^  
advanced economy 先进经济体系 Oz-;2   
advancement 预付;预付财产 6h9Hf$'  
advances warrant 垫款令 /|#";QsPN  
advancing 贷出 6TkV+\  
adverse balance 逆差 &X&msEM  
adverse exchange 逆汇  ;U<}2M!g  
advertisement addressed to shareholders 在报章刊登的致股东通告 cl1>S3  
advice for collection 托收通知书 TK s l.|  
advice of drawing 提款通知书;汇票通知书 bJ5 VlK67R  
advice of payment 付款通知 m4~>n(  
Advisory Committee [Securities and Futures Commission] u#Y#,:{  
谘询委员会〔证券及期货事务监察委员会〕 n>k1 D  
Advisory Committee on Diversification 经济多元化谘询委员会 ` ),ACkU>U  
affidavit 誓章;遗产申报誓章 _Qd C V`  
affidavit of no receipt 述明无收款的誓章 &Fy})/F3v  
affiliate 联号;联营公司;附属公司 E@[ZwTnJ  
affiliated company 附属公司;联号;联营公司 h"ZR`?h  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 L)yc_ d5  
affordability 负担能力 !}I+)@~\w  
African Development Bank [AfDB] 非洲开发银行 ={[9kR i  
after-acquired property 事后取得的财产 ]Mb:zs<r  
after-hours dealing 市后交易 !&#5 *  
after-tax profit 税后盈利;税后利润;税后溢利 V<ExR@|}.%  
agency agreement 代理协议 ;%B:1Z  
agency expenses 代理机构的开支 y)uxj-G  
agency fee 代理费 '9XSz?  
Agency Law 《代理法》 D7|qFx;]g  
agent 代理人;承销人 GMOnp$@H^s  
agent of company 公司代理人 =";G&)H-  
agent's fee 代理人费;经纪费 ywY[g{4+  
aggregate 总计;总数;总体数字 mZ0'-ax   
aggregate amount 总款额;总额 + C'<*  
aggregate assets and liabilities 总体资产与负债 Lm1  -  
aggregate at constant price 按固定价格计算的总体数字 ESi'3mbeC  
aggregate demand 总需求 1)v]<Ga~%1  
aggregate gross position 总持仓量 B x-"<^<  
aggregate limit 总限额 W!B\VB  
aggregate of salaries tax 合计薪俸税 MN<uIqG  
aggregate performance 总体表现;总体业绩 /v8yE9N_  
aggregate supply 总体供应 Yc p<N>)  
aggregate surplus 总盈余 P TMJ.;  
aggregate total 整体总额 s ~>0<3{5  
aggregate value 总值;合计价值 ul^VGW>i  
aggregated basis 合计基准 #M@Ki1  
aggregated net chargeable income 合计应课税入息实额 |*v w(  
aggregation 合并计算;合计;总和 G3${\'<  
aggregation of incomes of husband and wife 夫妇入息合并计算 k@}g?X`8  
aggregation of property 财产的总和 K'U8ft*_  
agio 差价;贴水 2}0S%R(  
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》 /vNHb _-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment hp3 <HUU  
《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》 hOj(*7__  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment O/Mx $Q3re  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 t .-%@,s  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment R q9(<' F  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 =g{Hs1W  
agreement for a settlement 授产协议 y134m  
agreement for assignment 转让协议 yt[*4gF4  
agreement for sale 售卖协议;买卖协议 [ ~:wS@%  
agreement for sale and purchase 买卖协议 jUGk=/*]e  
agreement for the payment of interest 支付利息协议 =O?? W8u  
agreement for the repayment of money 还款协议 X|4_}b> x  
agreement of reinsurance 再保险协议 vM?jm! nd  
Agricultural Bank of China 中国农业银行 "1z#6vw5a  
air passenger departure tax 飞机乘客离境税 lQKq{WLFx.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Lhmb= @  
airport tax 机场税 h[>Puoz  
alcohol duty 酒精税 ?.Lq`~T`  
alienation 让与;让渡;转让 }s@vN8C  
alimony 生活费;赡养费 sh)[|?7z  
All Ordinaries Index [AOI] 所有普通股指数 k] iyx  
all risks 全险;综合险 oef]  
All Sales Record for Stock Market 《股票市场成交报告》 3A!Qu$r9  
Allied Capital Resources Limited 新联财务有限公司 TrR=3_;.7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 O#n=mJ  
allocation letter 拨款信件 dM)x|b3z  
allocation of fund 分配款项;预留款项 _fjHa6S  
allocation of profit 利润分配;溢利分配 ^8V8,C)  
allocation warrant 拨款令 ~%!"!Z4  
allotment 分配;配股   |Sr  
allotment notice 股份配售通知;配股通知 ('1]f?:M  
allotment of shares 股份分配 cI (}  
allowable 可获宽免;免税的 Wxa</n8S[n  
allowable business loss 可扣除的营业亏损 ]S7>=S  
allowable expenses 可扣税的支出 t~M0_TnXlP  
allowance 免税额;津贴;备抵;准备金 4,.[B7irR  
allowance for debts 债项的免税额 Nin7AOO  
allowance for depreciation by wear and tear 耗损折旧免税额 S<81r2LT  
allowance for funeral expenses 殡殓费的免税额 SQ-CdpT<  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 X}ft7;Jpy  
allowance for repairs and outgoings 修葺及支出方面的免税额 D9%t67s  
allowance to debtor 给债务人的津贴 )QW p[bV  
alteration of capital 资本更改 d8J(~$tXQN  
alternate trustee 候补受托人 n+D93d9LP  
amalgamation 合并 q{uv?{I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 q);@iiJ-  
ambit of charges 征税范围;收费范围 cCv@f ks  
amended valuation 经修订的估值 "R^0eNv$  
American Commodities Exchange 美国商品交易所 *?YMoN  
American Express Bank Limited 美国运通银行 1eOQ;#OV  
American Stock Exchange 美国证券交易所 S7(tGD  
amortization 摊销 >)bn #5  
amount due from banks 存放银行同业的款项 Xq%ijo  
amount due from banks abroad 存放海外银行同业的款项 -+fW/Uo  
amount due from holding companies 控股公司欠款 k{J\)z  
amount due from local banks 存放本港银行同业的款项 pcNpr`  
amount due to banks 银行同业的存款 JQDS3v=1$  
amount due to banks abroad 海外银行同业的存款 z-JYzxL9  
amount due to holding companies 控股公司存款 NeR1}W  
amount due to local banks 本港银行同业的存款 N) '|l0x0  
amount due to outport banks 外埠银行同业的存款 J[al4e^  
amount for note issue 发行纸币的款额 #L+ZHs~  
amount of bond 担保契据的款额 kE854Ej  
amount of consideration 代价款额 6vf<lmN  
amount of contribution 供款数额 P~h 0Ul  
amount of indebtedness 负债款额 "Bl6 ) qw  
amount of principal of the loan 贷款本金额 =3|5=ZU034  
amount of rates chargeable 应征差饷数额 ?U3~rro!  
amount of share capital 股本额 ]iry'eljy  
amount of sums assured 承保款额 e]@ B61lc  
amount of variation 变动幅度 >!PCEw<i  
amount of vote 拨款数额 p%-;hL!  
amount payable 应付款额 .o)  
amount receivable 应收款额 S z-TarTF  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jqQGn"!  
analysis 分析 m[<z/D  
ancillary risk 附属风险 O|0V mm  
annual account 周年帐目;周年帐目报表;年度决算;年结 6+/BYN!&4  
annual accounting date 年结日期 %mRnJgV5k  
annual allowance 每年免税额;年积金;年度津贴;年津 8iC9xSH[%  
annual balance 年度余额 Ww =ksggpB  
annual disposable income 每年可动用收入 ZY*_x)h+#7  
annual estimates 周年预算 ONMR2J(  
annual fee 年费 "10.,QK  
annual general meeting 周年大会 ^K0oJg.E  
annual growth rate 年增率;每年增长率 OjsMT]  
annual long-term supplement 长期个案每年补助金 _-z;  
annual pensionable emolument 可供计算退休金的年薪 o'=i$Eb  
annual report 年报 nZ4@g@e2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 og`g]Z<I  
annual return 周年报表;周年申报表;每年报税表格 T/ P   
Annual Return Rules 《周年报表规则》 bA07zI2  
annual review of consumer prices 每年消费物价回顾 Da ]zbz%%  
annual roll-forward basis 逐年延展方式 A'suZpL  
annual salary 年薪 /X;! F>  
annual statement 年度报表;年度决算表 7ZFd;-  
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 +,UuJ6[n  
annuitant 年金受益人 En ]"^*  
annuity 年金 j`QXl  
annuity contract 年金合约 mV.26D<c  
annuity on human life 人寿年金 \RmU6(;IQ  
antecedent debt 先前的债项 &W%fsy<  
ante-dated cheque 倒填日期支票 Id{Ix(O  
anticipated expenditure 预期开支 ~;@\9oPpz%  
anticipated net profit 预期纯利 yAQ)/u[|  
anticipated revenue 预期收入 QeQxz1  
anti-inflation measure 反通货膨胀措施 z'}z4^35,  
anti-inflationary stance 反通货膨胀立场 @+hO,WXN  
apparent deficit 表面赤字 ]u47]L#  
apparent financial solvency 表面偿债能力 &/$3>MD2`  
apparent partner 表面合伙人 ~vKDB$2  
application for personal assessment 个人入息课税申请书 /;WFRp.  
application of fund 资金应用 ;-VXp80J  
application to release as liquidator and to destruct the books of accounts and documents H(DI /"N  
申请免除清盘人职务及毁灭帐簿与文件 gH/(4h  
appointed actuary 委任精算师 OySn[4`(i  
appointed auditor 委任核数师;委任审计师 e?<$H\  
appointed trustee 委任的受托人 {4r }jH  
appointer 委任人 OQ+kOE&  
apportioned pro rata 按比例分摊 ;RS^^vDm  
apportionment 分配;分摊 n!L}4Nmp  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @wh-.M D  
apportionment formula 分摊方程式 Lv@'v4.({  
apportionment of estate duty 遗产税的分摊 4YA1~7R  
appraisal 估价;评估 !-tVt D  
appreciable growth 可观增长 ~Hvf"bvK|  
appreciable impact 显着影响 K QCF "  
appreciable increase 可观增长 &X)^G#  
appreciation 增值;升值 +K48c,gt?  
appreciation against other currencies 相对其他货币升值 BP=<TRp .  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .2SD)<}(9  
appreciation tax 增值税 /\m>PcPa  
appropriation 拨款;拨用;拨付 nBtKSNT#Q  
appropriation account 拨款帐目 te+r.(p  
Appropriation Bill 拨款法案 gP?.io 9Oi  
appropriation-in-aid system 补助拨款办法 "cGjHy\j`  
approved assets 核准资产 m]&y&oz  
approved basket stock 认可一篮子证券 vq1u !SY  
approved budget 核准预算 D:XjJMW3r  
approved charitable donation 认可慈善捐款 $|K-wN[  
approved charitable institution 认可慈善机构 4K$_d,4`U  
approved currency 核准货币;认可货币 R2y~+tko?  
approved estimates 核准预算 s\.\z[1  
approved estimates of expenditure 核准开支预算 F+9(*|x%  
approved overseas insurer 核准海外保险人 j5m]zh5\J=  
approved overseas trust company 核准海外信托公司 ye`-U?7.  
approved pooled investment fund 核准汇集投资基金 4#ZZwa]y  
approved provident fund scheme 认可公积金计划 {  P@mAw  
approved provision 核准拨款 6f&qtJQ<A  
approved redeemable share 核准可赎回股份  \1?:  
approved regional stock 认可地区性证券 ?{r-z3@ N  
approved retirement scheme 认可退休金计划 Q\aC:68  
approved subordinated loan 核准附属贷款 ),Igu  
arbitrage 套戥;套汇;套利 5)i+x-  
arbitrageur 套戥者;套汇者 Ki\J)l  
arbitrary amount 临时款项 p*~b5'+ C+  
arrangement 措施;安排;协定 N2&h yM  
arrears 欠款 y~<_ux,  
arrears of pay 欠付薪酬 oEsqLh9a|  
arrears of revenue 逾期未收税款;逾期未收的帐项 GE}>{x=^x  
articles of association 组织章程;组织细则;组织章程细则 Z;cA_}5  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 RH "EO4  
ascertainment of profit 确定利润 /;`-[   
"Asia Clear" “亚洲结算系统” QVe<Z A8N;  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 d>Ky(wS  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 U)D}J_Zi(  
Asian Development Fund [ADF] 亚洲发展基金 +,J!xy+~,  
Asian dollar bond 亚洲美元债券 9%DLdc\z;  
Asian dollar market 亚洲美元市场 *u!l"0'\  
Asian dollar rate 亚洲美元利率 =/bC0bb{i  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 &+df@U6i  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 m,r>E%;Cj  
asked price 沽盘;喊价;索价;卖方报价 *P+8^t#Vp  
assessable income 应评税入息 te&p1F  
assessable loss 应评税亏损 ?e[]UO  
assessable profit 应评税利润 J:0`*7  
assessable value 应评税值 J+YoAf`hi  
assessed profit 估定利润 C0;:")6~  
assessed value 经评估价值 59k-,lyU,  
assessment 评税;评定;估价;评税单 x%55:8{  
assessment number 评税编号;估价编号 tF!-}{c"k  
assessment of additional tax 补加税评税 ZvSEa{  
assessment of performance 业绩评估;实绩评价 43N=O FU  
Assessor 评税主任 3j w4#GW  
asset price bubbles 资产价格泡沫 yi,Xs|%.  
asset-backed securities 具资产保证的证券 bqRO-\vO  
assets accretion 资产增值 '|nAGkA  
assets and liabilities 资产与负债 K4^mG  
assets betterment statement 资产递增表;资产改进表 )gNVJ  
assets lending 实物放款;有抵押贷款 r_3=+  
assets of the company passing on the death 死者去世时转移的公司资产 Y {2L[5_1  
assets pledged as security for liabilities 用作负债抵押的资产 qnnP*15`  
assets portfolio 资产投资组合 P*kC>lvSv  
assets price 资产价格 eKL3Y_5p@  
assets quality 资产质素 )`}4rD^b  
assets realization 资产变现 [#/@ v/`  
assets refinancing arrangement 资产再集资安排 qIk( ei  
assets securitization 资产证券化 iH)-8Q  
assets situated outside Hong Kong 在香港以外地方的资产 1p(9hVA  
assets stripping 削减资产;拆卖资产 n@9R|biO  
assets value 资产值 z`Xc] cPi  
assignee 承让人 _OJ19Ry  
assignment 转让;转让书;转让契 0-8'. C1v  
assignment of interest 权益转让 TFtD>q X  
assignment of letters patent and trade mark 专利证书及商标转让 R^Y _i  
assignment of property 物业转让;物业转让书 nh>lDfJV<  
assignment right 转让权 xN44>3#  
assignor 转让人 E 7"`D\*  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 MzIn~[\  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 EN)0b,ax  
associate member 附属会员 2,G9~<t  
associated body corporate 相联法人团体 'Jl73#3  
associated company 相联公司;联属公司 t#=FFQOt  
associated corporation 相联法团 z_L><}H  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] B{cb'\ C  
公认会计师公会〔英国〕 cB}6{c$_sW  
Association of Futures Exchange Brokers 香港期货经纪协会 H`NT`BE  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Vn6]h|vm  
association of underwriters 承保人组织 wE#z)2?`\  
assumption of control 接管 Ky)*6QOw  
assurance 担保;保险;转易;转易书 ^zR*s |1Q  
assurance of interest 权益的转易 {Zf 9} !qF  
at 19XX price 按一九XX年价格计算 _yc &'Wq  
at a discount 按赔价计算;按贴水价格计算;打折扣 ? 9;r|G  
at a premium 按溢价计算;按升水价格计算 A(wuRXnVWK  
at call 通知付款;按通知 [u7i)fn5?  
at constant market price 按固定市价计算 W.TdhJW9  
at constant price 按固定价格计算 "sUmke-#  
at cost 按成本计算 y\<\P8X  
at current market price 按当时市价计算;按现时市价计算 Og(|bs!6  
at current price 按当时价格计算;按现时价格计算 U$j?2|v-x  
at factor cost 按要素成本计算;按生产要素成本计算 B#[.c$  
at money-of-the-day price 按付款当日价格计算 B S+=*3J  
at or better 按指定或较佳价位〔买卖指令〕 "ac$S9@~  
at par 按面值计算;平价 @fI 2ZWN|  
at sight 见票即付 QP!0I01  
at the close 按收市盘 ,\D* =5  
at the opening 按开市盘 IeGVLC  
attestation 见证;见证条款 2g%p9-MO]I  
at-the-money option 平价期权  $ 1v'CT  
attorney 受权人;受托代表人 F+?g0w['  
attornment 新拥有人承认书 FuFA/R=x/  
attributable profit 可归属利润 9v(k<('_  
attributable share value 可归属股份价值 01vKx)f  
Auckland Stock Exchange 奥克兰证券交易所 <6!/B[!O=  
auction 拍卖 X5c)T}pyv  
auctioneer 拍卖商 3zo:)N \K  
audit 审计;核数 !Q5NV4gd+  
Audit Commission 审计署 | gP%8nh'C  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +%LR1+/%b  
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〕 Vi<F@ji  
audit review 帐目审查 YF<U'EVU-  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ~3qt<"  
audited account 审计帐目;经审计的帐目 sjwD x0(7=  
audited annual account 经审计的周年帐目 ZG Qz@H5  
audited balance sheet 经审计的资产负债表 L] !M1\  
auditor 核数师;核数主任;审计师 @JpkG%eK  
auditor's certificate 核数师证明书;审计师证明书 E>k!d'+tb  
auditor's report 核数师报告;审计师报告 *[b22a4H(  
Aussie bond 澳元债券 .@3bz  
austerity budget 紧缩预算 9AHxa  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Ae>:i7.V  
Australia All Ordinaries Index 澳洲所有普通股票指数 p]J0A ^VV  
Australian Dollar [AUD] 澳元 &HJ'//bv  
Australian Options Market 澳大利亚期权市场 O@sJ#i>  
Australian Securities Commission 澳洲证券事务监察委员会 poVtg}n  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4>t=r\"4  
Australian Stock Exchange 澳大利亚证券交易所 [M&.'X  
Austrian Schilling [ATS] 奥地利先令 -*~~ 00w  
authentication 认证;鉴证 BHJS.o*j~  
authority to purchase 委托购买证;委购书 #lO~n.+P  
authorization 认可;核准;授权;授权书 ,nz3S5~  
authorization by direction 指示授权 |RZI]H%  
authorization by instruction 指令授权  R]"3^k*  
authorization by warrant 令状授权 _/cL"Wf  
authorization of unit trust 单位信托的认可 D 4\ * ,w  
authorized agent 指定代理人 AMc`qh  
authorized capital 法定资本 A!^gF~5  
authorized clerk 出市员 esK0H<]  
authorized dealer 认可交易商 C,nU.0  
authorized financial institution 认可财务机构 .0iHI3i^  
authorized fund 认可基金 V25u_R`{  
authorized fund house 获授权的基金公司;认可基金公司 c<]~q1  
authorized institution 认可机构 sL\W6ej  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Kld#C51X f  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 nv_9Llh=z  
authorized insurer 获授权保险人;获认可承保人 Wd]MwDcO  
authorized investment 特准投资项目 q1vsvL9Q  
authorized person 获授权人 W^N|+$g>H  
authorized representative 获授权代表 o 6A1;e  
authorized share capital 法定股本 R/?ZbMn]!  
automated quotation system 自动报价系统 4$_:a?9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] B:=VMX~GE  
自动交易系统〔香港期货交易所有限公司〕 [WW ~SOJe  
automatic adjustment mechanism 自动调整机制 E 9v<VoNP`  
automatic adjustment system 自动调整系统 jC_m0Iwc  
Automatic Clearing House 自动票据交换所 D) ;w)`  
automatic exchange rates accumulation system 自动化汇率累集系统 `F4gal^ ^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 22FHD4  
automatic teller machine [ATM] 自动柜员机 mk]8}+^.  
autopay 自动转帐 $&jte_hv  
available assets 可用资产 'O[0oi&  
available fiscal reserve 现存财政储备 se&Q\!&M  
available profit 可用利润 t(:w):zE  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 aYws{Vii  
average 平均;平均数;海损 ']DUCu  
average basic salary 平均基本薪金 D'<'"kUd  
average consumer expenditure 平均消费开支;一般消费开支  95l)w  
average cost 平均成本 v]X*(e  
average cost of land production 增辟土地平均成本 'o%6TWl9s  
average daily turnover 平均每日成交额 aDZ]{;  
average daily wage rate 平均每日工资率 qUKSo9  
average expenditure pattern 平均开支模式 #8@o%%F d  
average growth rate 平均增长率 LGT?/ gup  
average net fixed assets 固定资产平均净值 5Sx.'o$  
average of relatives 相对价格平均数 8ib%CYR  
average price 平均价格 oUx%ra{  
average propensity to consume 平均消费倾向;一般消费倾向 g[$4a4X  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ]'5 G/H5?;  
average rate 平均率 Usq.'y/ o  
average revenue 平均收入;平均收益 *=zv:!  
average stock 平均库存;平均存货 7mtX/w9  
average yearly rent 平均年租 IA680^  
avoidance of double taxation 避免双重课税 t$g@+1p4  
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 XeX` h_  
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