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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: _h% :Tu  
A share A股;甲类股份 "Ih>>|r  
abatement of tax 减税;减扣免税额 V)$y  
ABN AMRO Bank N.V. 荷兰银行 re\@v8w~  
above-the-line expenditure 线上项目支出;经常预算支出 jm-J_o;}z6  
above-the-line receipt 线上项目收入;经常预算收入 QF  P3S(  
ABSA Asia Limited 南非联合亚洲有限公司 c]#+W@$  
absolute change 绝对数值变更 `5[$8;  
absolute expenditure 实际开支 j|`6[93MG  
absolute guideline figure 绝对准则数字 S~ dD;R  
absolute interest 绝对权益 E&\dr;{7  
absolute order of discharge 绝对破产解除令 V~Zi #o  
absolute profit margin 绝对利润幅度 ]x8_f6;D  
absolute value 实值;绝对值 h,Y!d]2w  
absolutely vested interest 绝对既得权益 Quc,,#u  
absorbed cost 已吸收成本;已分摊成本 yGNZw7^(  
absorption 吸收;分摊;合并 uCc.dluU  
absorption rate 吸收率;摊配率;分摊率 ;XJK*QDN  
ACB Finance Limited 亚洲商业财务有限公司 r'kUU] j9  
acceptable form of reciprocity 合理的互惠条件 cTA8F"UGD  
acceptable rate 适当利率;适当汇率 Dq#/Uw#  
acceptance agreement 承兑协议 (M1HNIM;(  
acceptance for honour 参加承兑 4%8}vCs  
acceptor 承兑人;接受人;受票人 LvWl*:z  
acceptor for honour 参加承兑人 thoAEG80  
accident insurance 意外保险 ")/TbT Vu  
Accident Insurance Association of Hong Kong 香港意外保险公会 hX-([o  
accident insurance scheme 意外保险计划 |x2 +O  
accident year basis 意外年度基准 y_^w|  
accommodation 通融;贷款 _RLx;Tn)L  
accommodation bill 通融票据;空头票据 HF9\SVR B  
accommodation party 汇票代发人 vybQ}dscn  
account balance 帐户余额;帐户结余 yIm@m[B;  
account book 帐簿 O/X;(qYd  
account collected in advance 预收款项 ? m$uqi  
account current book 往来帐簿 |-WoR u  
account of after-acquired property 事后取得的财产报告 dDuT,zP  
account of defaulter 拖欠帐目 M18H1e@Al  
account payable 应付帐款 "(@W^qF}d  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 zW`Zmt\T2  
account receivable 应收帐款 U($sH9,  
account receivable report 应收帐款报表 hK!Z ~  
account statement 结单;帐单;会计财务报表 ;(a\F  
account title 帐户名称;会计科目 ;j#$d@VG"  
accountant's report 会计师报告 f8ap+][  
Accountant's Report Rules 会计师报告规则 2?",2x09  
accounting and auditing procedure 会计与审计程序;会计与核数程序 oYYns%r}{  
Accounting Arrangements 《会计安排》 _xg4;W6M=  
accounting basis 会计基础 }pE8G#O&  
accounting by Official Receiver 破产管理署署长呈交的帐目 \htL\m^$9  
Accounting Circular 《会计通告》 q|E0Y   
accounting class 会计类别  R^%uEP  
accounting date 记帐日期;会计结算日期 *cjH]MQ0Ak  
accounting for money 款项核算 e ~X<+3<  
Accounting Officer 会计主任 5^Gv!XW  
accounting period 会计报告期;会计期 OH.Re6Rr  
accounting policy 会计政策;会计方针 ;z6Gk&?  
accounting practice 会计惯例 JvA6kw,  
accounting principle 会计准则 omxBd#;F$  
accounting record 会计记录 T&?0hSYt  
accounting report 会计报告 2<d l23  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 y-UutI&  
Accounting Society of China 中国会计学会 ~~U2Sr  
accounting statement 会计报表 T5mdC  
accounting system 会计制度;会计系统 Hx}K w S  
accounting transaction 会计事项;帐务交易 -qki^!Y?  
accounting treatment 会计处理 |E\0Rv{H3  
accounting year 会计年度 aZ$$a+  
accretion 增值;添加 3pxm0|  
accrual 应计项目;应累算数目 sZ,MNF8i  
accrual basis 应计制;权责发生制 _n.2'  
accrual basis accounting 应计制会计;权责发生制会计 LPjsR=xi  
accrue 应累算;应计 DVu_KT[Hd  
accrued benefit 应累算利益 +O< 0q"E  
accrued charges 应计费用 !B=Oc!e=K  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;WQ@dC  
accrued expenses 应累算费用 "J0,SFu:  
accrued interest payable 应付利息;应计未付利息 ; Q-f6)+&  
accrued interest receivable 应收利息;应计未收利息 fIrl?X']  
accrued right 累算权益 aBPaC=g{HO  
accruing profit 应累算的利润 yOn +Y  
accumulated fiscal reserve 累积财政储备  `O-LM e  
accumulated profit 累积利润;滚存溢利 F{1;~Yg%  
accumulated reserve 累积储备  P]bq9!{1  
accumulation of surplus income 累积收益盈余 V\ ud4  
acquired assets 既得资产 B]PTe~n^  
acquisition 收购;购置;取得 )I80Nq  
acquisition cost 购置成本 }*!7 Vrep  
acquisition expenses 购置费用 b8V]/  
acquisition of 100% interest 收购全部股权 #1MEmt  
acquisition of control 取得控制权 =-M)2&~L~  
acquisition of fixed assets 购置固定资产 nZF(92v  
acquisition of shell “买壳” b P>!&s_  
acquisition price 收购价 0phO1h]2S)  
act of God 天灾  } z4=3 '  
acting partner 执事合伙人 UOn L^Z}  
active market 买卖活跃的市场;交投畅旺的市场;旺市 qp(F}@  
active partner 积极参与的合伙人 *}9i@DP1,  
active trading 交投活跃 q&IO9/[dk  
actual circulation 实际流通 LEM{$Fxo&  
actual cost 实际成本 K)2ZH@  
actual expenditure 实际开支;实际支出 :@PM+[B|Q  
actual income 实际入息;实际收入;实际收益 ICNS+KsI  
actual market 现货市场 @=[/bG  
actual price 现货价;实际价格 Z+!3m.q  
actual profit 实际利润 aqvt$u8  
actual quotation 实盘;实际价位;实际报价 Rn O%8Hk  
actual year basis 按实际年度计算 (wmMHo|  
actuals 实货 X\SZ Q[gN  
actuarial investigation 精算调查 !GkwbHr+p  
actuarial principle 精算原则 xCH,d:n=  
actuarial report 精算师报告 L[zg2y  
Actuarial Society of Hong Kong 香港精算学会 eSZS`(#!(  
actuarial valuation 精算师估值 QK0  
actuary 精算师 &tFVW[(  
ad referendum agreement 暂定协议;有待覆核的协定 *|n::9  
ad valorem duty 从价税;按值征税 { 7y.0_Y  
ad valorem duty system 从价税制 P5;LM9W  
ad valorem fee 从价费 t<O5_}R%d  
ad valorem tariff 从价关税 w=I' CMRt  
additional allowance 额外免税额 ;!4Bw"Gg  
additional amount for unexpired risk 未过期风险的额外款额 a a<9%j  
additional assessable profit 补加应评税利润 ~Mv@Bl  
additional assessment 补加评税 6KiI3%y?0  
additional commitment 额外承担 T`g.K6$b  
additional commitment vote 额外承担拨款 fI%+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 L&1VPli  
additional dependent parent allowance 供养父母额外免税额 (~/VP3.S  
additional provision 额外拨款 NiU}A$U  
additional stamp duty 附加印花税 e{edI{g  
additional tax 补加税罚款;补加税款 !1f8~"Z  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 $'3`$   
adjudged bankrupt 被裁定破产 +zxj-di M  
adjudicated bankrupt 裁定破产人 LOyL:~$  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 xq:.|{HUk  
adjudication of bankruptcy 裁定破产;宣告破产 so|5HR|  
adjudication of insolvency 裁定无力偿还债务 F_ ~L&jHP  
adjusted actual 经调整的实数;调整后的实数 =z'w-ARy  
adjusted current assets 经调整的流动资产;调整后的流动资产 DSY:aD!  
adjusted figure 经调整的数字;调整后的数额 U^4 /rbQ  
adjusted liabilities 经调整的负债;调整后的负债 37 )Dx  
adjusted loss 经调整的亏损;调整后的亏损 *F+t`<2  
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 w]n20&  
adjusted profit 经调整的利润;调整后的利润 :.!]+#Me  
adjusted surplus 经调整的盈余额;调整后的盈余额 de{KfM`W;  
adjusted value 经调整的价值;调整后的价值 :>to?~Z1  
adjustment 调整;修订;理算〔保险〕 yH>`Kbf T  
adjustment centre 调剂中心 H{'<v|I  
adjustment lag 调整过程的时间差距;调整时差 *loPwV8  
adjustment mechanism 调整机制 }LS:f,1oGp  
adjustment of loss 亏损调整 8P r H"pI  
adjustment process 调整过程;调整程序 @ NGK2J  
adjustment range 调整幅度 0uzm@'^  
administered exchange rate 受管制汇率 Ec| Gom?  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Efi@hdEV  
administration expenses 行政费用 Y|J\,7CM  
administration fee 手续费;行政费 |pJ)w  
administration in bankruptcy 破产管理 qG7^XO Ws-  
administration order 遗产管理令 .lfKS!m2  
administrator 管理人;遗产管理人 ud K)F$7  
administrator of the estate 遗产管理人 'v^CA}  
admission of debt 债项承认书 3vPb}  
admission of proof 接纳债权证明 bs!N~,6h  
advance 放贷款项;垫付款项;预支款项;预付款项 5uMh#dm^  
advance account 暂支帐目;预付款帐户 <v;;:RB6c  
advance compensation 预付补偿金 I*R[8|  
advance from shareholder 股东垫款 _aVrQ@9  
advance pending reimbursement 预支以待日后付还 F)/}Q[o8  
advanced economy 先进经济体系 JqTkNKi/s  
advancement 预付;预付财产 &P&LjHFK  
advances warrant 垫款令 ][- N<  
advancing 贷出 jC1mui|Y^  
adverse balance 逆差 h+Km|  
adverse exchange 逆汇 }}XYV eI  
advertisement addressed to shareholders 在报章刊登的致股东通告 e Ll+F%@  
advice for collection 托收通知书 |ofegO}W7  
advice of drawing 提款通知书;汇票通知书 -x2/y:q`  
advice of payment 付款通知 `k65&]&d  
Advisory Committee [Securities and Futures Commission] t3K7W2bz  
谘询委员会〔证券及期货事务监察委员会〕 D.o|pTZ  
Advisory Committee on Diversification 经济多元化谘询委员会 0 Vv 6B2<  
affidavit 誓章;遗产申报誓章 trmCIk&Fkj  
affidavit of no receipt 述明无收款的誓章  lk{  
affiliate 联号;联营公司;附属公司 2?ac\c6"  
affiliated company 附属公司;联号;联营公司 ]Mi ~vG q  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 iph>"b$D  
affordability 负担能力 _f$8{&`k  
African Development Bank [AfDB] 非洲开发银行 5Jq~EB{"  
after-acquired property 事后取得的财产 obRR))  
after-hours dealing 市后交易 *]~ug%a  
after-tax profit 税后盈利;税后利润;税后溢利 tVd\r"0k  
agency agreement 代理协议 2yR*<yj  
agency expenses 代理机构的开支 X-9>;Mb~y  
agency fee 代理费 n'=-bj`  
Agency Law 《代理法》 (&0%![j&  
agent 代理人;承销人 8<M'~G%CEq  
agent of company 公司代理人 mh]'/C_*<w  
agent's fee 代理人费;经纪费 ?-0k3  
aggregate 总计;总数;总体数字 %)T>Wn%b]v  
aggregate amount 总款额;总额 ;4tVFqR  
aggregate assets and liabilities 总体资产与负债 +[*VU2f t  
aggregate at constant price 按固定价格计算的总体数字 %o9@[o .]  
aggregate demand 总需求 `E>HpRcxD  
aggregate gross position 总持仓量 L<!}!v5ja  
aggregate limit 总限额 ZB GLwe  
aggregate of salaries tax 合计薪俸税 Xn-GSW3{  
aggregate performance 总体表现;总体业绩 \y^Od7F  
aggregate supply 总体供应 M>dP 1  
aggregate surplus 总盈余 I&]d6,  
aggregate total 整体总额 HXhz|s0  
aggregate value 总值;合计价值 'gk.J  
aggregated basis 合计基准 B PTQm4TN  
aggregated net chargeable income 合计应课税入息实额 PHl{pE*  
aggregation 合并计算;合计;总和 &=H{ 36i@  
aggregation of incomes of husband and wife 夫妇入息合并计算 w*<XPBi  
aggregation of property 财产的总和 NR-d|`P;  
agio 差价;贴水 .GUm3b  
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》 jW*|Mu>2  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment TjxZ-qw<  
《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》 @#K19\dQ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment l CHaRR7  
《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》 90> (`pI=  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment `rsPIOu  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 K[0.4+  
agreement for a settlement 授产协议 5G=<2;  
agreement for assignment 转让协议 8A}w}h  
agreement for sale 售卖协议;买卖协议 tGnBx)J|  
agreement for sale and purchase 买卖协议 #pu6^NTK  
agreement for the payment of interest 支付利息协议 !!Z#'Wq  
agreement for the repayment of money 还款协议 XJy~uks,  
agreement of reinsurance 再保险协议 zb.^ _A  
Agricultural Bank of China 中国农业银行 "OF4#a17  
air passenger departure tax 飞机乘客离境税 !s pp*Q)#\  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 :8aa#bA  
airport tax 机场税 ^%|,G:r  
alcohol duty 酒精税 OQMkpX-dH  
alienation 让与;让渡;转让 P:h;"  
alimony 生活费;赡养费 J$  
All Ordinaries Index [AOI] 所有普通股指数 n 1MZHa,  
all risks 全险;综合险 O6Bs!0,  
All Sales Record for Stock Market 《股票市场成交报告》 )o)<5Iqh  
Allied Capital Resources Limited 新联财务有限公司 }&D~P>1  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 h\\fb[``  
allocation letter 拨款信件 OJiW@Z_\  
allocation of fund 分配款项;预留款项 RY'f%c  
allocation of profit 利润分配;溢利分配 _@9[c9bO  
allocation warrant 拨款令 B.CUk.  
allotment 分配;配股 xF: O6KL  
allotment notice 股份配售通知;配股通知 E^w2IIw  
allotment of shares 股份分配 ifj%!*   
allowable 可获宽免;免税的 y\K r@;q0w  
allowable business loss 可扣除的营业亏损  H"czF  
allowable expenses 可扣税的支出 r_nB-\  
allowance 免税额;津贴;备抵;准备金 Qb<i,`SN  
allowance for debts 债项的免税额 Qd;P?W6  
allowance for depreciation by wear and tear 耗损折旧免税额 a5=8zO#%g  
allowance for funeral expenses 殡殓费的免税额 D ]Q,~Y&'  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 xY9 #ouF  
allowance for repairs and outgoings 修葺及支出方面的免税额 zWKnkIit,  
allowance to debtor 给债务人的津贴 1BT]_ cP  
alteration of capital 资本更改 *I6z;.#  
alternate trustee 候补受托人 n% zW6}  
amalgamation 合并 OE' ?3S  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u(l[~r>8W;  
ambit of charges 征税范围;收费范围 rx2?y3pv  
amended valuation 经修订的估值 3qJOE6[}%  
American Commodities Exchange 美国商品交易所 hw! l{yv  
American Express Bank Limited 美国运通银行 C'&)""3d  
American Stock Exchange 美国证券交易所 _R&mN\ey5  
amortization 摊销 `i5U&K. 7  
amount due from banks 存放银行同业的款项 NRu _6~^^  
amount due from banks abroad 存放海外银行同业的款项 i ,Cvnp6Lv  
amount due from holding companies 控股公司欠款 [8|Y2Z\N  
amount due from local banks 存放本港银行同业的款项 ~!UC:&UKo  
amount due to banks 银行同业的存款 Ie{98  
amount due to banks abroad 海外银行同业的存款 Qt`hUyL  
amount due to holding companies 控股公司存款 #HFB* >  
amount due to local banks 本港银行同业的存款 ]&6# {I-  
amount due to outport banks 外埠银行同业的存款 HS>(y2}'  
amount for note issue 发行纸币的款额 xIu #  
amount of bond 担保契据的款额 Py*( %  
amount of consideration 代价款额 M)S(:Il6Xx  
amount of contribution 供款数额 uQh dg4  
amount of indebtedness 负债款额 F5UvD[i  
amount of principal of the loan 贷款本金额 ]v^/c~"${  
amount of rates chargeable 应征差饷数额 fy+fJ )4sj  
amount of share capital 股本额 mdjPK rF<  
amount of sums assured 承保款额 &*2\1;1tB  
amount of variation 变动幅度 biAI*t  
amount of vote 拨款数额 sd4eJ  
amount payable 应付款额 X`#,*HkK  
amount receivable 应收款额 oSVo~F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @>`+eg][?P  
analysis 分析 <vMna< /d  
ancillary risk 附属风险 K$v SdpC  
annual account 周年帐目;周年帐目报表;年度决算;年结 rEz-\jLD~  
annual accounting date 年结日期 +8qtFog$\g  
annual allowance 每年免税额;年积金;年度津贴;年津 o6`4y^Q{/  
annual balance 年度余额 3m3ljy  
annual disposable income 每年可动用收入 mGx!{v~i&  
annual estimates 周年预算 \7b-w81M-  
annual fee 年费 DUH\/<^g  
annual general meeting 周年大会 ^u'hl$`^  
annual growth rate 年增率;每年增长率 hojP3 [  
annual long-term supplement 长期个案每年补助金 ]xGo[:k|E  
annual pensionable emolument 可供计算退休金的年薪 5ncjv@Aa  
annual report 年报 *+(t2!yFmE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .OhpItn  
annual return 周年报表;周年申报表;每年报税表格 m2c>RCq  
Annual Return Rules 《周年报表规则》 @1+C*  
annual review of consumer prices 每年消费物价回顾 8VG6~>ux'>  
annual roll-forward basis 逐年延展方式 t~5m[C[`w  
annual salary 年薪 +m?;,JGt  
annual statement 年度报表;年度决算表 & \<!{Y<'  
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 t^ _0w[  
annuitant 年金受益人 V{!fag  
annuity 年金 #yNSQd  
annuity contract 年金合约 Br/qOO:n$}  
annuity on human life 人寿年金 6oTWW@  
antecedent debt 先前的债项 {g8uMt\4  
ante-dated cheque 倒填日期支票 kk|7{83O  
anticipated expenditure 预期开支 G!]%xFwYa  
anticipated net profit 预期纯利 ,RmXZnWY  
anticipated revenue 预期收入 h>ZNPP8N  
anti-inflation measure 反通货膨胀措施 Oi#4|*b{W  
anti-inflationary stance 反通货膨胀立场 ]vj.s/F~  
apparent deficit 表面赤字 758`lfz=_  
apparent financial solvency 表面偿债能力 nW)-bAV<  
apparent partner 表面合伙人 =^liong0  
application for personal assessment 个人入息课税申请书 lMkDLobos  
application of fund 资金应用 .CJQ]ECl7p  
application to release as liquidator and to destruct the books of accounts and documents Xae0xs  
申请免除清盘人职务及毁灭帐簿与文件 d)@Hx8  
appointed actuary 委任精算师 EY3x o-H  
appointed auditor 委任核数师;委任审计师 'I$-h<W  
appointed trustee 委任的受托人 8: #\g  
appointer 委任人 pypW  
apportioned pro rata 按比例分摊 i4<&zj})  
apportionment 分配;分摊 FHztF$Z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j /d? c5  
apportionment formula 分摊方程式 `As| MYv  
apportionment of estate duty 遗产税的分摊 D$ X9xtT  
appraisal 估价;评估 7  s+j)  
appreciable growth 可观增长 un*Ptc2%  
appreciable impact 显着影响 nsT]Yxo%M  
appreciable increase 可观增长 6yDj1PI  
appreciation 增值;升值 ,m4M39MWJ  
appreciation against other currencies 相对其他货币升值 JA]TO (x  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0!4;."S  
appreciation tax 增值税 7RXTQ9BS  
appropriation 拨款;拨用;拨付 ~\vGwy  
appropriation account 拨款帐目 \VY!= 9EV  
Appropriation Bill 拨款法案 n oWjZ  
appropriation-in-aid system 补助拨款办法 }E o\=>l7  
approved assets 核准资产 PK&3nXF%4  
approved basket stock 认可一篮子证券 C\-Abq c  
approved budget 核准预算 By3y.}'Ub9  
approved charitable donation 认可慈善捐款 X?6E0/r&9  
approved charitable institution 认可慈善机构 [^N8v;O  
approved currency 核准货币;认可货币 4Cd#S9<ed  
approved estimates 核准预算 +f5|qbX/\  
approved estimates of expenditure 核准开支预算 \R!.VL3Tx$  
approved overseas insurer 核准海外保险人 O $dcy!  
approved overseas trust company 核准海外信托公司 0QzUcr)3+  
approved pooled investment fund 核准汇集投资基金  ywQ>T+  
approved provident fund scheme 认可公积金计划 iJ8 5okv'  
approved provision 核准拨款 tKr.{#)  
approved redeemable share 核准可赎回股份 WUC-* (  
approved regional stock 认可地区性证券 0wFa7PyG?  
approved retirement scheme 认可退休金计划 ^{ Kj{M22  
approved subordinated loan 核准附属贷款 rTJ='<hIy  
arbitrage 套戥;套汇;套利 wEQ7=Gyx  
arbitrageur 套戥者;套汇者 M<Gr~RKmAn  
arbitrary amount 临时款项 8 `\^wG$W  
arrangement 措施;安排;协定 i|`b2msvd  
arrears 欠款 Sf_q;Ws  
arrears of pay 欠付薪酬 _'eG   
arrears of revenue 逾期未收税款;逾期未收的帐项 8S8^sP  
articles of association 组织章程;组织细则;组织章程细则 [{s 1= c  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 4[\$3t.L  
ascertainment of profit 确定利润 / 7i>0J]  
"Asia Clear" “亚洲结算系统” JPo.&5k  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 33R1<dRk  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 D)kh"cK*1  
Asian Development Fund [ADF] 亚洲发展基金 B/:+(|  
Asian dollar bond 亚洲美元债券 %_kXC~hH_  
Asian dollar market 亚洲美元市场 j|6@>T1  
Asian dollar rate 亚洲美元利率 6}V)\"u&   
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 4=; . <  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 XwZ~pY ~  
asked price 沽盘;喊价;索价;卖方报价 WO}l&Q  
assessable income 应评税入息 {|R@\G.1(  
assessable loss 应评税亏损 \>B$x@-wg  
assessable profit 应评税利润 t^8 ii  
assessable value 应评税值 D]n"`< Ho  
assessed profit 估定利润 _oV;Y`_  
assessed value 经评估价值 z XI [f  
assessment 评税;评定;估价;评税单 xgdS]Sz  
assessment number 评税编号;估价编号 i146@<\G{P  
assessment of additional tax 补加税评税 L9lNAiOH  
assessment of performance 业绩评估;实绩评价 |*G$ilu  
Assessor 评税主任 FJ/>=2^B  
asset price bubbles 资产价格泡沫 Z$UPLg3=;_  
asset-backed securities 具资产保证的证券 bCV3h3<  
assets accretion 资产增值 >DFpL$oP  
assets and liabilities 资产与负债 n;Nr[hI  
assets betterment statement 资产递增表;资产改进表 *qX!  
assets lending 实物放款;有抵押贷款 p"xti+2,  
assets of the company passing on the death 死者去世时转移的公司资产 P^lzl:|  
assets pledged as security for liabilities 用作负债抵押的资产 ]"ZL<?3g  
assets portfolio 资产投资组合 .o27uB.  
assets price 资产价格 '}nH\?(  
assets quality 资产质素 |"K<   
assets realization 资产变现 a {4Wg:  
assets refinancing arrangement 资产再集资安排 9s#Q[\B!  
assets securitization 资产证券化 ^#6"d+lp  
assets situated outside Hong Kong 在香港以外地方的资产 |b BA0.yS  
assets stripping 削减资产;拆卖资产 r8R]0\  
assets value 资产值 YmBo/IM  
assignee 承让人 ]+U:8*  
assignment 转让;转让书;转让契 )A@ }mIs"  
assignment of interest 权益转让 Ok0zgi  
assignment of letters patent and trade mark 专利证书及商标转让 tQrF A2F  
assignment of property 物业转让;物业转让书 .C 6wsmQ  
assignment right 转让权 @Cnn8Y&'  
assignor 转让人 {OH @z!+d  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 !Q/%N#  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 s8r|48I#;  
associate member 附属会员 2qA"emUM  
associated body corporate 相联法人团体 +t9$*i9`L  
associated company 相联公司;联属公司 B% ]yLJ  
associated corporation 相联法团 A:-MRhE9X  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] nnzfKn:J  
公认会计师公会〔英国〕 jfLkp>2E'  
Association of Futures Exchange Brokers 香港期货经纪协会 |D@/4B1P  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 fZq_]1(/uP  
association of underwriters 承保人组织 \Zn%r&(  
assumption of control 接管 a/ 4!zT   
assurance 担保;保险;转易;转易书 uVSc1 MS1  
assurance of interest 权益的转易 0h3 -;%  
at 19XX price 按一九XX年价格计算 tRUGgf`  
at a discount 按赔价计算;按贴水价格计算;打折扣 ?(t{VdZSzQ  
at a premium 按溢价计算;按升水价格计算 _mEW]9Sp  
at call 通知付款;按通知 H3}eFl=i2  
at constant market price 按固定市价计算 hJ)\Vo  
at constant price 按固定价格计算 7EfLd+  
at cost 按成本计算 =6sA49~M  
at current market price 按当时市价计算;按现时市价计算 +i\ +bR  
at current price 按当时价格计算;按现时价格计算 q7z;bA  
at factor cost 按要素成本计算;按生产要素成本计算 b0PQ;?R#V  
at money-of-the-day price 按付款当日价格计算 I^u$H&  
at or better 按指定或较佳价位〔买卖指令〕 `<?{%ja  
at par 按面值计算;平价 T#o?@ ;  
at sight 见票即付 C;m,{MD  
at the close 按收市盘 (t.OqgY  
at the opening 按开市盘 x;F^7c1  
attestation 见证;见证条款 vqeWt[W v  
at-the-money option 平价期权 2!w5eWl,  
attorney 受权人;受托代表人 Juhi#&`T  
attornment 新拥有人承认书 !vrdu OB  
attributable profit 可归属利润 03%`ouf  
attributable share value 可归属股份价值 7])cu>/  
Auckland Stock Exchange 奥克兰证券交易所 J2KULXF  
auction 拍卖 Lddk:u&J  
auctioneer 拍卖商 - &7\do<  
audit 审计;核数 dj;Zzt3  
Audit Commission 审计署 v M lT  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] g?9IS,Gp  
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〕 . `ND  
audit review 帐目审查 QE#Ar8tU  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 G $F3dx.I  
audited account 审计帐目;经审计的帐目 #W]4aZ1  
audited annual account 经审计的周年帐目 #A:+|{H"  
audited balance sheet 经审计的资产负债表 ]N& Y25oT5  
auditor 核数师;核数主任;审计师 #GlQwk3  
auditor's certificate 核数师证明书;审计师证明书 5n1aRA1  
auditor's report 核数师报告;审计师报告 ZCcKY6b  
Aussie bond 澳元债券 &|'t>-de,  
austerity budget 紧缩预算 id" -eMwp  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 w,s++bV;L  
Australia All Ordinaries Index 澳洲所有普通股票指数 +L]$M)*0&  
Australian Dollar [AUD] 澳元 TV['"'D&i  
Australian Options Market 澳大利亚期权市场 6m\MYay  
Australian Securities Commission 澳洲证券事务监察委员会 QAk.~ ob  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 wnPg).  
Australian Stock Exchange 澳大利亚证券交易所 liuw!  
Austrian Schilling [ATS] 奥地利先令 Dp8`O4YC  
authentication 认证;鉴证 O'WB O"  
authority to purchase 委托购买证;委购书 /A4^l]H;+3  
authorization 认可;核准;授权;授权书 k$NNpv&;d  
authorization by direction 指示授权 .boBo$f  
authorization by instruction 指令授权 6^Q/D7U;s  
authorization by warrant 令状授权 rgK:ujzW!  
authorization of unit trust 单位信托的认可 `"-ln'nw  
authorized agent 指定代理人 \ y^Ho1Fj  
authorized capital 法定资本 p$:ERI  
authorized clerk 出市员 ov9+6'zya  
authorized dealer 认可交易商 VJf|r#2  
authorized financial institution 认可财务机构 Uc[ @]  
authorized fund 认可基金 ?x\tE]  
authorized fund house 获授权的基金公司;认可基金公司 8NUVHcB6  
authorized institution 认可机构 d41DcgG'j(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 m 4r!Ck|  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 q b[UA5S\`  
authorized insurer 获授权保险人;获认可承保人 :g+5cs  
authorized investment 特准投资项目 sN_c4"\q  
authorized person 获授权人 bzC| aUGM  
authorized representative 获授权代表 -,Oq=w*EV  
authorized share capital 法定股本 U?[_ d  
automated quotation system 自动报价系统 p_g#iH!*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 7C::%OF~7  
自动交易系统〔香港期货交易所有限公司〕 G%q^8#  
automatic adjustment mechanism 自动调整机制 BPwn!ii|  
automatic adjustment system 自动调整系统 w Jr5[p*M  
Automatic Clearing House 自动票据交换所 H?a1XEY/  
automatic exchange rates accumulation system 自动化汇率累集系统 l`wF;W!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 RP9jZRDbZ  
automatic teller machine [ATM] 自动柜员机 5Xr<~xr  
autopay 自动转帐 ^DQp9$la  
available assets 可用资产 '  ~F  
available fiscal reserve 现存财政储备 q\r@x-&g+  
available profit 可用利润 uex m|5|  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 DDwj[' R  
average 平均;平均数;海损  A|90Ps  
average basic salary 平均基本薪金 :p|wo"=@Ge  
average consumer expenditure 平均消费开支;一般消费开支 y+"6Y14  
average cost 平均成本 *i)3q+%.  
average cost of land production 增辟土地平均成本 Af`qe+0E  
average daily turnover 平均每日成交额 6`JY:~V"  
average daily wage rate 平均每日工资率 Ob~7r*q  
average expenditure pattern 平均开支模式 VUF$,F9  
average growth rate 平均增长率 ~rl,Hr3Z o  
average net fixed assets 固定资产平均净值 \8}!aTC  
average of relatives 相对价格平均数 &%\H170S  
average price 平均价格 f7y3BWOi]  
average propensity to consume 平均消费倾向;一般消费倾向 xk/osbKn  
average propensity to save 平均储蓄倾向;一般储蓄倾向 CBrC   
average rate 平均率 A7c*qBt  
average revenue 平均收入;平均收益 <5t2+D]]}  
average stock 平均库存;平均存货 kM;fxR:-  
average yearly rent 平均年租 u;/5@ADW  
avoidance of double taxation 避免双重课税 V0 O6\)/.  
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 m(0c|-  
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