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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: *hFJI9G  
A share A股;甲类股份 +('xzW  
abatement of tax 减税;减扣免税额 OS L~a_  
ABN AMRO Bank N.V. 荷兰银行 )<'2 vpz  
above-the-line expenditure 线上项目支出;经常预算支出 0V"(}!=2a  
above-the-line receipt 线上项目收入;经常预算收入 s&WE'  
ABSA Asia Limited 南非联合亚洲有限公司 Qd3ppJn  
absolute change 绝对数值变更 NV} fcZ  
absolute expenditure 实际开支 GmUm?A@B  
absolute guideline figure 绝对准则数字 kp?_ir  
absolute interest 绝对权益 o"N\l{#s  
absolute order of discharge 绝对破产解除令 Ek06=2i  
absolute profit margin 绝对利润幅度 +m}D.u*cp  
absolute value 实值;绝对值 I)3LJK  
absolutely vested interest 绝对既得权益 {RsdI=%  
absorbed cost 已吸收成本;已分摊成本 rf^IJY[  
absorption 吸收;分摊;合并 's"aPqF?  
absorption rate 吸收率;摊配率;分摊率 0 >(hiT y<  
ACB Finance Limited 亚洲商业财务有限公司 W1M Bk[:Q  
acceptable form of reciprocity 合理的互惠条件 4ee-tKH  
acceptable rate 适当利率;适当汇率 0Iyb}  
acceptance agreement 承兑协议 '|tmmoY6a:  
acceptance for honour 参加承兑 Frx_aGLH1  
acceptor 承兑人;接受人;受票人 :%fnJg(  
acceptor for honour 参加承兑人 SZxnYVY  
accident insurance 意外保险  HsG3s?*  
Accident Insurance Association of Hong Kong 香港意外保险公会 V+})$m*>  
accident insurance scheme 意外保险计划 LsMq&a-j2  
accident year basis 意外年度基准 WT 5 2  
accommodation 通融;贷款 tC+1 1M  
accommodation bill 通融票据;空头票据 rP(;^8l"  
accommodation party 汇票代发人 +r"fv*g"  
account balance 帐户余额;帐户结余 lYm00v6y  
account book 帐簿 0|\A5 eG  
account collected in advance 预收款项 nGJ+.z  
account current book 往来帐簿 U; #v-'Z  
account of after-acquired property 事后取得的财产报告 'vZWk eo  
account of defaulter 拖欠帐目 |F =.NY  
account payable 应付帐款 0eA |Uq~  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Fv^>^txh  
account receivable 应收帐款 qssK0!-  
account receivable report 应收帐款报表 ^m.%FIwR  
account statement 结单;帐单;会计财务报表 *L<<S=g$2  
account title 帐户名称;会计科目 FYg{IKg  
accountant's report 会计师报告 77]Fp(uI  
Accountant's Report Rules 会计师报告规则 6%c]{eTd9  
accounting and auditing procedure 会计与审计程序;会计与核数程序 a}k5[)et  
Accounting Arrangements 《会计安排》 `- 9p)@'8k  
accounting basis 会计基础 3P'Wk|j  
accounting by Official Receiver 破产管理署署长呈交的帐目 zb!RfQ,  
Accounting Circular 《会计通告》 \%W"KLP  
accounting class 会计类别 0o@eE3^  
accounting date 记帐日期;会计结算日期 %NhZTmWm  
accounting for money 款项核算 0)vX  
Accounting Officer 会计主任 6D4u?P,  
accounting period 会计报告期;会计期 `Z@qWB<  
accounting policy 会计政策;会计方针 w/ID y Q  
accounting practice 会计惯例 pe\]}&  
accounting principle 会计准则 Wjd_|Kui  
accounting record 会计记录 {|q(4(f"Iu  
accounting report 会计报告 l n09_Lr  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 S; !7 /z  
Accounting Society of China 中国会计学会 6I5LZ^/G9  
accounting statement 会计报表 NdI~1kemr  
accounting system 会计制度;会计系统 %wq;<'W  
accounting transaction 会计事项;帐务交易 `4|:8@,3{  
accounting treatment 会计处理 ^ -lWv  
accounting year 会计年度 E@@XWU21;N  
accretion 增值;添加 U]E~7C  
accrual 应计项目;应累算数目 ~#rmw6y  
accrual basis 应计制;权责发生制 ukee.:{  
accrual basis accounting 应计制会计;权责发生制会计 s%zdP  
accrue 应累算;应计 \-Q6z 8  
accrued benefit 应累算利益 NF*Z<$'%  
accrued charges 应计费用 al]-*=v7}  
accrued cumulative preference share dividend 应累算的累积优先股股息 thh0~g0/  
accrued expenses 应累算费用 =kW7|c5Z  
accrued interest payable 应付利息;应计未付利息 j;&su=p"  
accrued interest receivable 应收利息;应计未收利息 {9./-  
accrued right 累算权益 /yO0Z1G  
accruing profit 应累算的利润 H$3:Ra+ S  
accumulated fiscal reserve 累积财政储备 7Rr +Uzb(  
accumulated profit 累积利润;滚存溢利 $r(9'm}W  
accumulated reserve 累积储备 ~Y7:08  
accumulation of surplus income 累积收益盈余 ~2 J!I^ J  
acquired assets 既得资产 Y c>.P  
acquisition 收购;购置;取得 5mI}IS|@  
acquisition cost 购置成本 5&Le?-/\  
acquisition expenses 购置费用 >Cglhsb:N  
acquisition of 100% interest 收购全部股权 Fau24-g  
acquisition of control 取得控制权 MB?762 Q  
acquisition of fixed assets 购置固定资产 lM%3 ?~?Q&  
acquisition of shell “买壳” KN\tRE  
acquisition price 收购价 T5TA kEVl  
act of God 天灾 +78cQqDY!  
acting partner 执事合伙人 =?1B|hdo  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ";w"dfC^  
active partner 积极参与的合伙人 (5=B^9{R  
active trading 交投活跃 _Qf310oONS  
actual circulation 实际流通 Y$eO:67;  
actual cost 实际成本 lMb&F[KJ7  
actual expenditure 实际开支;实际支出 -=4:qQEw  
actual income 实际入息;实际收入;实际收益 f] kG%JEK  
actual market 现货市场 \hqjk:o  
actual price 现货价;实际价格  bR83N  
actual profit 实际利润 *)qxrBc0  
actual quotation 实盘;实际价位;实际报价 \ UiITP<  
actual year basis 按实际年度计算 rIAbr5CG  
actuals 实货 ks(BS k4  
actuarial investigation 精算调查 J4m2|HK  
actuarial principle 精算原则 vqJq=\ .m  
actuarial report 精算师报告 N?mQ50o~C  
Actuarial Society of Hong Kong 香港精算学会 .arWbTR)~U  
actuarial valuation 精算师估值 sK|+&BC  
actuary 精算师 "l-R|>6~  
ad referendum agreement 暂定协议;有待覆核的协定 OP\m~1  
ad valorem duty 从价税;按值征税 mq oB]H,  
ad valorem duty system 从价税制 nW_cjYS%  
ad valorem fee 从价费 \2y [Hy?  
ad valorem tariff 从价关税 LVBE+{P\5?  
additional allowance 额外免税额 )SWLX\b  
additional amount for unexpired risk 未过期风险的额外款额 w@hbY:Z9z  
additional assessable profit 补加应评税利润 K\^S>dV  
additional assessment 补加评税 .]K{8[:hq  
additional commitment 额外承担 X32{y973hT  
additional commitment vote 额外承担拨款 9 EV.![  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )8JM.:,  
additional dependent parent allowance 供养父母额外免税额 78t:ge eX  
additional provision 额外拨款 yo!Y%9  
additional stamp duty 附加印花税 kuo!}QFL  
additional tax 补加税罚款;补加税款 Xny{8Oo<1?  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 AP/#?   
adjudged bankrupt 被裁定破产 PI$K+}E  
adjudicated bankrupt 裁定破产人 ~y8KQ-1n"  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Ox&]{  
adjudication of bankruptcy 裁定破产;宣告破产 8QFg6#"O  
adjudication of insolvency 裁定无力偿还债务 C"g bol^  
adjusted actual 经调整的实数;调整后的实数 )cBO_  
adjusted current assets 经调整的流动资产;调整后的流动资产 lWk/vj<5  
adjusted figure 经调整的数字;调整后的数额 'DtC=  
adjusted liabilities 经调整的负债;调整后的负债 9 kLA57  
adjusted loss 经调整的亏损;调整后的亏损 }<=_&n  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 "<yJ<lS&>  
adjusted profit 经调整的利润;调整后的利润 klx28/]  
adjusted surplus 经调整的盈余额;调整后的盈余额 P?j;&@$^e  
adjusted value 经调整的价值;调整后的价值 YaAOP'p  
adjustment 调整;修订;理算〔保险〕 )EIT>u=  
adjustment centre 调剂中心 %<^j=K= 0  
adjustment lag 调整过程的时间差距;调整时差 A\)~y{9bQ  
adjustment mechanism 调整机制 BKd?%V8:Q  
adjustment of loss 亏损调整 +W}6o3x~  
adjustment process 调整过程;调整程序 VqnM>||  
adjustment range 调整幅度 LHd9q ^D  
administered exchange rate 受管制汇率 x^)W}p"  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 JO&L1<B{v  
administration expenses 行政费用 K4Hu0  
administration fee 手续费;行政费 .._UI2MA  
administration in bankruptcy 破产管理 V&J'2Lq  
administration order 遗产管理令 i^"!"&tW#  
administrator 管理人;遗产管理人 Nh"U~zlh  
administrator of the estate 遗产管理人 g0:{{w  
admission of debt 债项承认书 zx;~sUR;  
admission of proof 接纳债权证明 U,7}VdO  
advance 放贷款项;垫付款项;预支款项;预付款项 jUd)|v+t  
advance account 暂支帐目;预付款帐户 <^Jdl.G  
advance compensation 预付补偿金 M^jEp  
advance from shareholder 股东垫款 -qdt$jIM  
advance pending reimbursement 预支以待日后付还 28LYGrB  
advanced economy 先进经济体系 1SSS0&  
advancement 预付;预付财产 j. mla  
advances warrant 垫款令 p|Nh:4iN  
advancing 贷出 y=SVS3D  
adverse balance 逆差 J1@skj4#\~  
adverse exchange 逆汇 !:M+7kmr7t  
advertisement addressed to shareholders 在报章刊登的致股东通告 KLgg([  
advice for collection 托收通知书 <,,X\>B  
advice of drawing 提款通知书;汇票通知书 FPukV^  
advice of payment 付款通知 F $1f8U8  
Advisory Committee [Securities and Futures Commission] kxt/I<cs  
谘询委员会〔证券及期货事务监察委员会〕 c]R27r E  
Advisory Committee on Diversification 经济多元化谘询委员会  N}KL'  
affidavit 誓章;遗产申报誓章 ^JAp#?N^9  
affidavit of no receipt 述明无收款的誓章 8QQh1q2  
affiliate 联号;联营公司;附属公司 nt$q< 57  
affiliated company 附属公司;联号;联营公司 !uqp?L^;  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 %'.3t|zH  
affordability 负担能力 zQaD&2 q  
African Development Bank [AfDB] 非洲开发银行 -|4 Oq  
after-acquired property 事后取得的财产 R$i-%3  
after-hours dealing 市后交易 e@7UL|12  
after-tax profit 税后盈利;税后利润;税后溢利 du_~P"[  
agency agreement 代理协议 N."x@mV  
agency expenses 代理机构的开支 d8K|uEHVz  
agency fee 代理费 . :~E.b  
Agency Law 《代理法》 z"f+;1  
agent 代理人;承销人 vF1Fcp.@  
agent of company 公司代理人 w$"^)E G,7  
agent's fee 代理人费;经纪费 kbZpi`w  
aggregate 总计;总数;总体数字 . Ky)Co  
aggregate amount 总款额;总额 L wn  
aggregate assets and liabilities 总体资产与负债 "D'"uMS`H  
aggregate at constant price 按固定价格计算的总体数字 61](a;Di  
aggregate demand 总需求 zJo?,c  
aggregate gross position 总持仓量 F(|XJN  
aggregate limit 总限额 H:cAORLB  
aggregate of salaries tax 合计薪俸税 +`uNO<$~f  
aggregate performance 总体表现;总体业绩 c/E'GG%Q%  
aggregate supply 总体供应 _RE;}1rb,  
aggregate surplus 总盈余 vH/RP  
aggregate total 整体总额  w>\_d  
aggregate value 总值;合计价值 WaSZw0U}y  
aggregated basis 合计基准 06]"{2  
aggregated net chargeable income 合计应课税入息实额 slAR<8  
aggregation 合并计算;合计;总和 ]EdZ,`B4  
aggregation of incomes of husband and wife 夫妇入息合并计算 B_ bZa  
aggregation of property 财产的总和 &cwN&XBY  
agio 差价;贴水 `RXlqj#u  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 k%V YAON  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment p4D.nB8  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 J T6}m  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment R5&<\RI0  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 D~n-;T  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment d .%2QkL  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 N9 h|_ax  
agreement for a settlement 授产协议 ]A%~bQ7  
agreement for assignment 转让协议 \}W !  
agreement for sale 售卖协议;买卖协议 Z"$iB-]  
agreement for sale and purchase 买卖协议 pog   
agreement for the payment of interest 支付利息协议 S0M i  
agreement for the repayment of money 还款协议 \i+Ad@)  
agreement of reinsurance 再保险协议 &OA6Zw/A  
Agricultural Bank of China 中国农业银行 (I/ iD.A  
air passenger departure tax 飞机乘客离境税 @WNqD*)1  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 %+/Dv  
airport tax 机场税 bOSqD[?  
alcohol duty 酒精税 *W;;L_V"   
alienation 让与;让渡;转让 \Foo:jON  
alimony 生活费;赡养费 `@ny!S|1/  
All Ordinaries Index [AOI] 所有普通股指数 <KfR)7I$0a  
all risks 全险;综合险 5zh6l+S[  
All Sales Record for Stock Market 《股票市场成交报告》 hV:++g  
Allied Capital Resources Limited 新联财务有限公司 T}/|nOu 5  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +*,!q7Gt  
allocation letter 拨款信件 i[I&m]N  
allocation of fund 分配款项;预留款项 Mdq|: ^px  
allocation of profit 利润分配;溢利分配 Z_fwvcZ?05  
allocation warrant 拨款令 UA4c4~$S  
allotment 分配;配股 @ qi|}($  
allotment notice 股份配售通知;配股通知 )O5@R  
allotment of shares 股份分配 [XttT  
allowable 可获宽免;免税的 (H"{r  
allowable business loss 可扣除的营业亏损  q*94vo-  
allowable expenses 可扣税的支出 yEk|(6+^  
allowance 免税额;津贴;备抵;准备金 }ice*3'3  
allowance for debts 债项的免税额 B!&y>Z^$  
allowance for depreciation by wear and tear 耗损折旧免税额 K1o>>388G  
allowance for funeral expenses 殡殓费的免税额 r+h%a~A#>  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 `Ns Q&G  
allowance for repairs and outgoings 修葺及支出方面的免税额 !&:Cp_  
allowance to debtor 给债务人的津贴  ? 8/r=  
alteration of capital 资本更改 ;K~=? k  
alternate trustee 候补受托人 }zxf~4 1  
amalgamation 合并 h(R7y@mp\0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V'tR \b  
ambit of charges 征税范围;收费范围 HEAW](s  
amended valuation 经修订的估值 % 8wBZ~1-  
American Commodities Exchange 美国商品交易所 $-u c#57  
American Express Bank Limited 美国运通银行 :,M+njcFc  
American Stock Exchange 美国证券交易所 'HJ+)[0X*  
amortization 摊销 &iZt(XD  
amount due from banks 存放银行同业的款项 (P;TM1k  
amount due from banks abroad 存放海外银行同业的款项 QT zN  
amount due from holding companies 控股公司欠款 m.!LL]]  
amount due from local banks 存放本港银行同业的款项 E)`0(Z:E  
amount due to banks 银行同业的存款 /KNR;n'  
amount due to banks abroad 海外银行同业的存款 w>8kBQ?b  
amount due to holding companies 控股公司存款 &-{%G=5~e%  
amount due to local banks 本港银行同业的存款 M$Bb,s  
amount due to outport banks 外埠银行同业的存款 6212*Z_Af  
amount for note issue 发行纸币的款额 'n>44_7L  
amount of bond 担保契据的款额 %hN(79:g  
amount of consideration 代价款额 ]uF7HX7F  
amount of contribution 供款数额 E_I-.o|  
amount of indebtedness 负债款额 .dVV# H  
amount of principal of the loan 贷款本金额 g],]l'7H  
amount of rates chargeable 应征差饷数额 $STGH  
amount of share capital 股本额 V8nQ/9R;  
amount of sums assured 承保款额 $_;rqTk]g  
amount of variation 变动幅度 {to(?`Y  
amount of vote 拨款数额 qA\&%n^ j]  
amount payable 应付款额 vH-|#x~  
amount receivable 应收款额 ah f,- ?S  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w\ 0vP  
analysis 分析 +H?g9v40  
ancillary risk 附属风险 1h(IrV5g  
annual account 周年帐目;周年帐目报表;年度决算;年结 4n@>gW  
annual accounting date 年结日期 uD?RL~M  
annual allowance 每年免税额;年积金;年度津贴;年津 ~k-'  
annual balance 年度余额 $y,KDR7^  
annual disposable income 每年可动用收入 <bo^uw  
annual estimates 周年预算 n#Dy YVb  
annual fee 年费 4M>pHz4  
annual general meeting 周年大会 ' `c \Dq  
annual growth rate 年增率;每年增长率 2O@ON/  
annual long-term supplement 长期个案每年补助金 )B +o F7  
annual pensionable emolument 可供计算退休金的年薪 W1<*9O  
annual report 年报 YpXd5;'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 pbDr:kBL  
annual return 周年报表;周年申报表;每年报税表格 rPBsr<k#5  
Annual Return Rules 《周年报表规则》 f*rub. y  
annual review of consumer prices 每年消费物价回顾 wJJ|]^0.  
annual roll-forward basis 逐年延展方式 9eq)WI/  
annual salary 年薪 ,r~^<m  
annual statement 年度报表;年度决算表 xu"-Uj1  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 0sKo NzE  
annuitant 年金受益人 [ ^\{>m7  
annuity 年金 N#jUqm  
annuity contract 年金合约 COm^ ti-p  
annuity on human life 人寿年金 3!@& 7@p  
antecedent debt 先前的债项 @HB=h N  
ante-dated cheque 倒填日期支票 rA8NE>  
anticipated expenditure 预期开支 RA!m,"RM  
anticipated net profit 预期纯利 mt0v (  
anticipated revenue 预期收入 m*HUT V  
anti-inflation measure 反通货膨胀措施 @ N'P?i  
anti-inflationary stance 反通货膨胀立场 UtJfO`m9P  
apparent deficit 表面赤字 k~:(.)Nr  
apparent financial solvency 表面偿债能力 e 2N F.  
apparent partner 表面合伙人 S1)g\Lv  
application for personal assessment 个人入息课税申请书 MIl\Bn  
application of fund 资金应用 ]j,o!|rx7  
application to release as liquidator and to destruct the books of accounts and documents S{bp'9]$y  
申请免除清盘人职务及毁灭帐簿与文件 ;Ccp1a~+  
appointed actuary 委任精算师 G7,v:dlK   
appointed auditor 委任核数师;委任审计师 i !sVQ(:  
appointed trustee 委任的受托人 >7X5/z  
appointer 委任人 H(- -hG5}  
apportioned pro rata 按比例分摊 u81F^72U  
apportionment 分配;分摊 {yT<22Fl  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8KigGhY'ms  
apportionment formula 分摊方程式 +/%4E %  
apportionment of estate duty 遗产税的分摊 Pq35w#`!  
appraisal 估价;评估 MFO%F) 5  
appreciable growth 可观增长 ;,TT!vea  
appreciable impact 显着影响 --TH6j"  
appreciable increase 可观增长 n%;tVa  
appreciation 增值;升值 fM:bXR2Y'  
appreciation against other currencies 相对其他货币升值 kO^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2,B^OZmw  
appreciation tax 增值税 ~Ni-}p  
appropriation 拨款;拨用;拨付 Wt!;Y,1 s  
appropriation account 拨款帐目 imwn)]LR  
Appropriation Bill 拨款法案 kn HrMD;  
appropriation-in-aid system 补助拨款办法 j!Ys/ D  
approved assets 核准资产 X=6L-^ o)  
approved basket stock 认可一篮子证券 hHcevSr  
approved budget 核准预算 `Has3AX8  
approved charitable donation 认可慈善捐款 +JD^5J,-NJ  
approved charitable institution 认可慈善机构 >2}*L"YC  
approved currency 核准货币;认可货币 _f "I%QTL  
approved estimates 核准预算 I 6<LKI/  
approved estimates of expenditure 核准开支预算 R*W1<W%q=  
approved overseas insurer 核准海外保险人 jL4"FTcE]3  
approved overseas trust company 核准海外信托公司 P&5vVA6K7  
approved pooled investment fund 核准汇集投资基金 #q0xlF@  
approved provident fund scheme 认可公积金计划 #\Q)7pgi.  
approved provision 核准拨款 W0U|XX!&  
approved redeemable share 核准可赎回股份 F/A)2 H_  
approved regional stock 认可地区性证券 CnY dj~  
approved retirement scheme 认可退休金计划 4U)%JK.ta  
approved subordinated loan 核准附属贷款 $1)NYsSH/H  
arbitrage 套戥;套汇;套利 Sqmjf@o$>  
arbitrageur 套戥者;套汇者 Y%]g,mG  
arbitrary amount 临时款项 6~s{HI!  
arrangement 措施;安排;协定 c(?OE' "Z  
arrears 欠款 ?&1%&?cg9  
arrears of pay 欠付薪酬 rSW{1o'  
arrears of revenue 逾期未收税款;逾期未收的帐项 C;70,!3  
articles of association 组织章程;组织细则;组织章程细则 V)`Q0}  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 k^k1>F}yx  
ascertainment of profit 确定利润 (lit^v,9  
"Asia Clear" “亚洲结算系统” )F'hn+(B|G  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 7A<}JaE!,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 >i61+uzEd+  
Asian Development Fund [ADF] 亚洲发展基金 55>+%@$,a  
Asian dollar bond 亚洲美元债券 c No)LF  
Asian dollar market 亚洲美元市场 ,<OS: ]  
Asian dollar rate 亚洲美元利率 +'` ^ N  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 {=R vFA  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 OQuTM[W  
asked price 沽盘;喊价;索价;卖方报价 zn*i  
assessable income 应评税入息 l`JKQk   
assessable loss 应评税亏损 g8"{smP/  
assessable profit 应评税利润 *;t_V laZ  
assessable value 应评税值 zCwb>v  
assessed profit 估定利润 F>@z&a}(  
assessed value 经评估价值 d +eb![fi  
assessment 评税;评定;估价;评税单 4HXNu,T'  
assessment number 评税编号;估价编号 [vdC$9z,  
assessment of additional tax 补加税评税 =E~SaT  
assessment of performance 业绩评估;实绩评价 <sGioMr  
Assessor 评税主任 >6;RTN/P2  
asset price bubbles 资产价格泡沫 cetlr  
asset-backed securities 具资产保证的证券 yAel4b/}  
assets accretion 资产增值 1&kf2\S  
assets and liabilities 资产与负债 tE=$#  
assets betterment statement 资产递增表;资产改进表 +#'QP#  
assets lending 实物放款;有抵押贷款 u`*$EP-%  
assets of the company passing on the death 死者去世时转移的公司资产 c/3]M>+M  
assets pledged as security for liabilities 用作负债抵押的资产 @(tuE  
assets portfolio 资产投资组合 <("P5@cExU  
assets price 资产价格 3URrK[%x`  
assets quality 资产质素 6XeqK*r*  
assets realization 资产变现 O} lqY?0*  
assets refinancing arrangement 资产再集资安排 !-gOqo  
assets securitization 资产证券化 ux7g%Q ^"  
assets situated outside Hong Kong 在香港以外地方的资产 Qm?o^%a  
assets stripping 削减资产;拆卖资产 } /Iw]!lK2  
assets value 资产值 :Sk<0VVd7  
assignee 承让人 3_ =:^Z  
assignment 转让;转让书;转让契 +n8,=}  
assignment of interest 权益转让 O}Do4>02  
assignment of letters patent and trade mark 专利证书及商标转让 #xrE^Txh  
assignment of property 物业转让;物业转让书 1g|6,J  
assignment right 转让权 MP8s}  
assignor 转让人 GlXzH1wZ  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 U3c!*i  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 yucbEDO.  
associate member 附属会员 _Q\u-VN*hv  
associated body corporate 相联法人团体 ><;.vP  
associated company 相联公司;联属公司 QlxlT$o}  
associated corporation 相联法团 FCYZ9L5uF  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] gJ Z9XLPC  
公认会计师公会〔英国〕 KH1/B_.\V  
Association of Futures Exchange Brokers 香港期货经纪协会 X@B,w_b  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 @j4~`~8  
association of underwriters 承保人组织 eJ$ {`&J  
assumption of control 接管 v#KE"m  
assurance 担保;保险;转易;转易书 K~z9b4a>  
assurance of interest 权益的转易 *icxK  
at 19XX price 按一九XX年价格计算 rMUQh~a/  
at a discount 按赔价计算;按贴水价格计算;打折扣 {D&:^f  
at a premium 按溢价计算;按升水价格计算 <.6$zcW  
at call 通知付款;按通知 zd [cp@  
at constant market price 按固定市价计算 4dvuw{NZ  
at constant price 按固定价格计算 "{(4  
at cost 按成本计算 u:4?$%rB  
at current market price 按当时市价计算;按现时市价计算 hLLg  
at current price 按当时价格计算;按现时价格计算 Wv)2dD2I  
at factor cost 按要素成本计算;按生产要素成本计算 = P {]3K  
at money-of-the-day price 按付款当日价格计算 K<tkNWasQ  
at or better 按指定或较佳价位〔买卖指令〕 t) ~v5vr  
at par 按面值计算;平价 FY]z*=  
at sight 见票即付 eTa[~esu.  
at the close 按收市盘 [5kaF"  
at the opening 按开市盘 {mV,bg,}~  
attestation 见证;见证条款 c7N`W}BZ  
at-the-money option 平价期权 T\Q)"GB  
attorney 受权人;受托代表人 8/E?3a_g-  
attornment 新拥有人承认书 Fop "m/  
attributable profit 可归属利润 Ndx  ]5  
attributable share value 可归属股份价值 4;d9bd)A  
Auckland Stock Exchange 奥克兰证券交易所 .W%{j()op  
auction 拍卖 |"a%S,I'  
auctioneer 拍卖商 o %tvwv  
audit 审计;核数 <El6?ml@  
Audit Commission 审计署 e c`3Qw  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] G@QZmuj&KH  
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〕 |+i?FYA\  
audit review 帐目审查 }mw31=2bD  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 3AD^B\<gB  
audited account 审计帐目;经审计的帐目 T|[ o  
audited annual account 经审计的周年帐目 f8 M=P.jz  
audited balance sheet 经审计的资产负债表 *tT }y(M  
auditor 核数师;核数主任;审计师 %.D@{O  
auditor's certificate 核数师证明书;审计师证明书 ve / Q6j{  
auditor's report 核数师报告;审计师报告 N~ XzgI  
Aussie bond 澳元债券 nPUq+cXy]C  
austerity budget 紧缩预算 {*%'vVv+  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 5 lC"10  
Australia All Ordinaries Index 澳洲所有普通股票指数 GVp2| \-L  
Australian Dollar [AUD] 澳元 8V3SZ17  
Australian Options Market 澳大利亚期权市场 K]q OLtc  
Australian Securities Commission 澳洲证券事务监察委员会 }3!.e  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 5fBW#6N/  
Australian Stock Exchange 澳大利亚证券交易所 hU `H\LE  
Austrian Schilling [ATS] 奥地利先令 cS ;hyLd  
authentication 认证;鉴证 9Kyr/6w4-k  
authority to purchase 委托购买证;委购书 rm4j8~Ef  
authorization 认可;核准;授权;授权书 Y&5h_3K;<  
authorization by direction 指示授权 8a1G0HRQ  
authorization by instruction 指令授权 @cF aYI  
authorization by warrant 令状授权 N*My2t_+E  
authorization of unit trust 单位信托的认可 IXf@YV  
authorized agent 指定代理人 KyAQzN9  
authorized capital 法定资本 w_I}FPT<(:  
authorized clerk 出市员  _D(F[p|  
authorized dealer 认可交易商 iffRGnN^e  
authorized financial institution 认可财务机构 "ND 7,rQ  
authorized fund 认可基金 RxkcQL/Le  
authorized fund house 获授权的基金公司;认可基金公司 c>r0 N[  
authorized institution 认可机构 .)mw~3]  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9oY%v7  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 h7  >  
authorized insurer 获授权保险人;获认可承保人 p9 |r y+t  
authorized investment 特准投资项目 Rj% q)aw'  
authorized person 获授权人 }o? @  
authorized representative 获授权代表 DP*[t8  
authorized share capital 法定股本 8\t~ *@"  
automated quotation system 自动报价系统 6?ylSQ]1  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] OY6l t.t  
自动交易系统〔香港期货交易所有限公司〕 *Oo2rk nQ  
automatic adjustment mechanism 自动调整机制 C=AX{sn  
automatic adjustment system 自动调整系统 [N925?--S  
Automatic Clearing House 自动票据交换所 6kKIDEX  
automatic exchange rates accumulation system 自动化汇率累集系统 X4Eq/q"  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 r!etj3  
automatic teller machine [ATM] 自动柜员机 9[B*CD |  
autopay 自动转帐 hM(|d@)  
available assets 可用资产 >+fet ,  
available fiscal reserve 现存财政储备 ?!~CX`eMZ  
available profit 可用利润 (Y!@,rKd   
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 a3037~X  
average 平均;平均数;海损 Xi1/wbC  
average basic salary 平均基本薪金 vh+Ih Gi  
average consumer expenditure 平均消费开支;一般消费开支 [*#ms=Zdc  
average cost 平均成本 fXBA P10#  
average cost of land production 增辟土地平均成本 O6;7'  
average daily turnover 平均每日成交额 7WW@%4(  
average daily wage rate 平均每日工资率 y#^d8 }+  
average expenditure pattern 平均开支模式 kL,AY-Iu{@  
average growth rate 平均增长率 SUfl`\O  
average net fixed assets 固定资产平均净值 Jpws1~  
average of relatives 相对价格平均数 k| nv[xY0  
average price 平均价格 pl V]hu27K  
average propensity to consume 平均消费倾向;一般消费倾向 +dk}$w[ g  
average propensity to save 平均储蓄倾向;一般储蓄倾向 QVI4<Rxg  
average rate 平均率 $GYcZN&  
average revenue 平均收入;平均收益 ep Eg 6   
average stock 平均库存;平均存货 PSNrY e  
average yearly rent 平均年租  &jf:7y  
avoidance of double taxation 避免双重课税 ~k4S~!(U0  
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 )&<BQIv9/  
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