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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: Nk 8B_{  
A share A股;甲类股份 B6As,)RjD:  
abatement of tax 减税;减扣免税额 UWJ8amA  
ABN AMRO Bank N.V. 荷兰银行 V`d,qn)i  
above-the-line expenditure 线上项目支出;经常预算支出 S_4?K)n #  
above-the-line receipt 线上项目收入;经常预算收入 ~ 'H ]jN  
ABSA Asia Limited 南非联合亚洲有限公司 $}q23  
absolute change 绝对数值变更 LTCb@L{^i  
absolute expenditure 实际开支 x8\?}UnB  
absolute guideline figure 绝对准则数字 fLD, 5SN  
absolute interest 绝对权益  c(E{6g?  
absolute order of discharge 绝对破产解除令 ]BZA:dd.G  
absolute profit margin 绝对利润幅度 =tn)}Y.<e  
absolute value 实值;绝对值 N7QK> "a  
absolutely vested interest 绝对既得权益 \ gGW8Q;  
absorbed cost 已吸收成本;已分摊成本 KVaiugQ   
absorption 吸收;分摊;合并 S-b/S5  
absorption rate 吸收率;摊配率;分摊率 TR`U-= jH,  
ACB Finance Limited 亚洲商业财务有限公司 beGa#JH,  
acceptable form of reciprocity 合理的互惠条件 |\t-g" ~sN  
acceptable rate 适当利率;适当汇率 b<ZIWfs  
acceptance agreement 承兑协议 uEP*iPLD@  
acceptance for honour 参加承兑 ^j7Vt2-  
acceptor 承兑人;接受人;受票人 4G0m\[Du  
acceptor for honour 参加承兑人 |O+H[;TB6  
accident insurance 意外保险 +oML&g-g_  
Accident Insurance Association of Hong Kong 香港意外保险公会 o4,6.1}  
accident insurance scheme 意外保险计划 EU;9 *W<  
accident year basis 意外年度基准 (@VMH !3  
accommodation 通融;贷款  vF+7V*<  
accommodation bill 通融票据;空头票据 P=Jo+4O  
accommodation party 汇票代发人 <w9JRpFY  
account balance 帐户余额;帐户结余 =zPCrEk0  
account book 帐簿 )m)-o4c  
account collected in advance 预收款项 g2ixx+`?|:  
account current book 往来帐簿 djG*YM\B  
account of after-acquired property 事后取得的财产报告 ^|(LAjet  
account of defaulter 拖欠帐目 UHkMn  
account payable 应付帐款 5 PJhEB  
account payee only [A/C payee only] 只可转帐;存入收款人帐户  A,<E\  
account receivable 应收帐款 i$#;Kpb`^  
account receivable report 应收帐款报表 *#|&JIEsi  
account statement 结单;帐单;会计财务报表  'KL0@l  
account title 帐户名称;会计科目 Eyqa?$R  
accountant's report 会计师报告 CwzZ8.o$i  
Accountant's Report Rules 会计师报告规则 tw/dD +  
accounting and auditing procedure 会计与审计程序;会计与核数程序 m dg8,n  
Accounting Arrangements 《会计安排》 6;d*r$0Fc  
accounting basis 会计基础 +GN(Ug'R  
accounting by Official Receiver 破产管理署署长呈交的帐目 tSUEZ62EY  
Accounting Circular 《会计通告》 M FMs[+2_o  
accounting class 会计类别 "+nRGEs6  
accounting date 记帐日期;会计结算日期  4e7-0}0  
accounting for money 款项核算 ksUcx4;a@F  
Accounting Officer 会计主任 d&Zpkbh"  
accounting period 会计报告期;会计期 '<)n8{3Q5w  
accounting policy 会计政策;会计方针 L`TLgH&?R  
accounting practice 会计惯例 & J'idYD  
accounting principle 会计准则 WE#^a6  
accounting record 会计记录 !9e=_mY  
accounting report 会计报告 `/+>a8  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 i1d'nxk6  
Accounting Society of China 中国会计学会 ]s'as9s9  
accounting statement 会计报表 Ll't>)  
accounting system 会计制度;会计系统 +Kc  
accounting transaction 会计事项;帐务交易 nR~@#P\  
accounting treatment 会计处理 (5YM?QAd  
accounting year 会计年度 (%6P0*  
accretion 增值;添加 ?l{nk5,?-Y  
accrual 应计项目;应累算数目 ,&.!?0+  
accrual basis 应计制;权责发生制 !f [_+CD  
accrual basis accounting 应计制会计;权责发生制会计 PC8Q"O  
accrue 应累算;应计 ]_gU#,8  
accrued benefit 应累算利益 K69'6?#  
accrued charges 应计费用  mq.`X:e  
accrued cumulative preference share dividend 应累算的累积优先股股息 dZ@63a>>@  
accrued expenses 应累算费用 [9L:),&u  
accrued interest payable 应付利息;应计未付利息 wwZ,;\  
accrued interest receivable 应收利息;应计未收利息 ouQ T  
accrued right 累算权益 ~36!?&eA8  
accruing profit 应累算的利润 U iW>J  
accumulated fiscal reserve 累积财政储备 =dKtV.L  
accumulated profit 累积利润;滚存溢利 #;yZ  
accumulated reserve 累积储备 N4!O.POP  
accumulation of surplus income 累积收益盈余 F$]Pk|,  
acquired assets 既得资产 8nV+e~-w  
acquisition 收购;购置;取得 Jnov<+  
acquisition cost 购置成本 4D4j7  
acquisition expenses 购置费用 _Fl9>C"u  
acquisition of 100% interest 收购全部股权 Vc Z3 X4/  
acquisition of control 取得控制权 $U~]=.n  
acquisition of fixed assets 购置固定资产 PJH&  
acquisition of shell “买壳” 8l`*]1.W<  
acquisition price 收购价 ON(kt3.h  
act of God 天灾 ;e*!S}C,  
acting partner 执事合伙人 ^ Ze=uP  
active market 买卖活跃的市场;交投畅旺的市场;旺市 g($2Dk_F2  
active partner 积极参与的合伙人 O\ r0bUPE  
active trading 交投活跃 f-Z/t fC  
actual circulation 实际流通 {`@G+JV~Jw  
actual cost 实际成本 4kx N<]  
actual expenditure 实际开支;实际支出  b>ySv  
actual income 实际入息;实际收入;实际收益 =Xr.'(U  
actual market 现货市场 JWxwJex  
actual price 现货价;实际价格 ym1Y4,  
actual profit 实际利润 P&Vv/D  
actual quotation 实盘;实际价位;实际报价 8":Q)9;%  
actual year basis 按实际年度计算 |sE'XT4ag  
actuals 实货 w}L[u r;I_  
actuarial investigation 精算调查 +ZP7{%  
actuarial principle 精算原则 5{,<j\#L  
actuarial report 精算师报告 ZN0P:==  
Actuarial Society of Hong Kong 香港精算学会 >m\(6x8RE  
actuarial valuation 精算师估值 pQB."[n  
actuary 精算师 V0mn4sfs  
ad referendum agreement 暂定协议;有待覆核的协定 @6-jgw>W2  
ad valorem duty 从价税;按值征税 ;O,jUiQ  
ad valorem duty system 从价税制 4*;MJ[|  
ad valorem fee 从价费 -KbYOb  
ad valorem tariff 从价关税 \  Cj7k^  
additional allowance 额外免税额 Y'X%Aw;`  
additional amount for unexpired risk 未过期风险的额外款额 >H ,*H;6  
additional assessable profit 补加应评税利润 H\[W/"  
additional assessment 补加评税 dPRra{  
additional commitment 额外承担 COlaD"Y  
additional commitment vote 额外承担拨款 oXgcc*j  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !;'=iNOYR  
additional dependent parent allowance 供养父母额外免税额 \~wMfP8  
additional provision 额外拨款 LDa1X2N  
additional stamp duty 附加印花税  %;!.n{X  
additional tax 补加税罚款;补加税款 _)-o1`*-  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ^LLzZnkcZ  
adjudged bankrupt 被裁定破产 xgtR6E^k  
adjudicated bankrupt 裁定破产人 % & bY]w  
adjudication fee 裁定费;评定印花税额手续费;评估契据费  !}$$:  
adjudication of bankruptcy 裁定破产;宣告破产 ?Mfw]z"\C)  
adjudication of insolvency 裁定无力偿还债务 =2x^nW  
adjusted actual 经调整的实数;调整后的实数 bg0Wnl  
adjusted current assets 经调整的流动资产;调整后的流动资产 C7AUsYM  
adjusted figure 经调整的数字;调整后的数额 u]@['7  
adjusted liabilities 经调整的负债;调整后的负债 )!T/3|C  
adjusted loss 经调整的亏损;调整后的亏损 >(RkZ}z  
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 +ck}l2&#  
adjusted profit 经调整的利润;调整后的利润 i}?>g-(  
adjusted surplus 经调整的盈余额;调整后的盈余额 1BEHw?dLU  
adjusted value 经调整的价值;调整后的价值 E_LN]v  
adjustment 调整;修订;理算〔保险〕 4KrL{Z+}  
adjustment centre 调剂中心 3+bt~J0  
adjustment lag 调整过程的时间差距;调整时差 t#"Grk8Mz&  
adjustment mechanism 调整机制 Af{"pzY  
adjustment of loss 亏损调整 A5w6]:f2  
adjustment process 调整过程;调整程序 Y nZiT e@  
adjustment range 调整幅度 n'w.; q  
administered exchange rate 受管制汇率 n(]-y@X0_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 W@!S%Y9  
administration expenses 行政费用 v*yuE5{  
administration fee 手续费;行政费 sp`Dvqx0  
administration in bankruptcy 破产管理 pb=h/8R  
administration order 遗产管理令 N}YkMJy  
administrator 管理人;遗产管理人 gPc=2  
administrator of the estate 遗产管理人 Ti&z1_u  
admission of debt 债项承认书 ~F7gP{r  
admission of proof 接纳债权证明 dC4'{ n|7  
advance 放贷款项;垫付款项;预支款项;预付款项 6S\8$  
advance account 暂支帐目;预付款帐户 !0E&@X:-  
advance compensation 预付补偿金 xn|(9#1o  
advance from shareholder 股东垫款 BFW&2  
advance pending reimbursement 预支以待日后付还 g$o&Udgs  
advanced economy 先进经济体系 jlg(drTo  
advancement 预付;预付财产 2dgd~   
advances warrant 垫款令 h`.&f  
advancing 贷出 T9q-,w/j;  
adverse balance 逆差 sUm'  
adverse exchange 逆汇 gv{ >`AN  
advertisement addressed to shareholders 在报章刊登的致股东通告 .w ,q0<}  
advice for collection 托收通知书 dGTsc/$  
advice of drawing 提款通知书;汇票通知书 :P=(k2  
advice of payment 付款通知 G9@0@2aY8  
Advisory Committee [Securities and Futures Commission] pFz`}?c0  
谘询委员会〔证券及期货事务监察委员会〕 PE5G  
Advisory Committee on Diversification 经济多元化谘询委员会 k.15CA`  
affidavit 誓章;遗产申报誓章 cPc</[x[W  
affidavit of no receipt 述明无收款的誓章 gbagi+8s`%  
affiliate 联号;联营公司;附属公司 y$R_.KbO  
affiliated company 附属公司;联号;联营公司 t<?,F  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 B^jc3 VsR  
affordability 负担能力 |IUWF%~^$+  
African Development Bank [AfDB] 非洲开发银行 GNJj=1Lsd  
after-acquired property 事后取得的财产 ?#Q #u|~  
after-hours dealing 市后交易 2T[9f;jM'  
after-tax profit 税后盈利;税后利润;税后溢利 Xm2z}X(%  
agency agreement 代理协议 26x[X.C:  
agency expenses 代理机构的开支 Ef13Q]9|  
agency fee 代理费 YkQd  
Agency Law 《代理法》 }f7j 8py  
agent 代理人;承销人 sds"%]r g  
agent of company 公司代理人 @49S`  
agent's fee 代理人费;经纪费 &~U ]~;@  
aggregate 总计;总数;总体数字 NSA-}2$  
aggregate amount 总款额;总额 # c^z&0B}  
aggregate assets and liabilities 总体资产与负债 }|5Pr(I  
aggregate at constant price 按固定价格计算的总体数字 l0i^uMS  
aggregate demand 总需求 g5r(>,vY  
aggregate gross position 总持仓量 `&6dnSC},P  
aggregate limit 总限额 ZO$%[ftb  
aggregate of salaries tax 合计薪俸税 b<gr@WF  
aggregate performance 总体表现;总体业绩 )p%E%6p  
aggregate supply 总体供应 5bpEYW+  
aggregate surplus 总盈余 2WYPO"q  
aggregate total 整体总额 Z0r?| G0  
aggregate value 总值;合计价值 Vj>8a)"B5a  
aggregated basis 合计基准 v^+Sh|z/  
aggregated net chargeable income 合计应课税入息实额 C8i^P}y  
aggregation 合并计算;合计;总和 i@M [>~  
aggregation of incomes of husband and wife 夫妇入息合并计算 0v$~90)  
aggregation of property 财产的总和 ,:\|7F  
agio 差价;贴水 a-L;*  
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》 <B8!.|19  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment N_[*H  
《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》 KRDmY+  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment k7A-J\  
《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》 5iyd Z  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Czu\RXJR  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 O#S.n#{  
agreement for a settlement 授产协议 {fn!'  
agreement for assignment 转让协议 [Nbm|["q~  
agreement for sale 售卖协议;买卖协议 x39<6_?G  
agreement for sale and purchase 买卖协议 :'*~uJrR  
agreement for the payment of interest 支付利息协议 5 5c|O  
agreement for the repayment of money 还款协议 HBx=\%;n  
agreement of reinsurance 再保险协议 =^50FI|  
Agricultural Bank of China 中国农业银行 P;]F(in=  
air passenger departure tax 飞机乘客离境税 s>n)B^64W  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 V-L"gnd&2  
airport tax 机场税 G?/DrnK:  
alcohol duty 酒精税 L.0mk_&  
alienation 让与;让渡;转让 *>qp:;,DKP  
alimony 生活费;赡养费 WKa~[j|-K  
All Ordinaries Index [AOI] 所有普通股指数 [!]2 djc  
all risks 全险;综合险 oJ|j#+Ft  
All Sales Record for Stock Market 《股票市场成交报告》 P:]^rke~&  
Allied Capital Resources Limited 新联财务有限公司  0$fpIz  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ve2u=eQ1  
allocation letter 拨款信件 uT7B#b7  
allocation of fund 分配款项;预留款项 \<TXS)w]  
allocation of profit 利润分配;溢利分配 }"!I[Ek> y  
allocation warrant 拨款令 b9<#K+L-  
allotment 分配;配股 !Bq3Z?xA}  
allotment notice 股份配售通知;配股通知 +jnJ|h({  
allotment of shares 股份分配 @8rx`9  
allowable 可获宽免;免税的 (uZ&V7l  
allowable business loss 可扣除的营业亏损 9b"=9y,  
allowable expenses 可扣税的支出 ~=RT*>G_  
allowance 免税额;津贴;备抵;准备金 I5n^,@md  
allowance for debts 债项的免税额 >!bJslWA  
allowance for depreciation by wear and tear 耗损折旧免税额 KP5C} ZK+s  
allowance for funeral expenses 殡殓费的免税额 6){]1h"  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 /Uy"M:|V1  
allowance for repairs and outgoings 修葺及支出方面的免税额 OGg>#vj,s  
allowance to debtor 给债务人的津贴 x&Kh>PVh\  
alteration of capital 资本更改 kN4{13Qs*  
alternate trustee 候补受托人 .ndCfdy~  
amalgamation 合并 aYS!xh206  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4\u1TYR  
ambit of charges 征税范围;收费范围 27O|).yKX  
amended valuation 经修订的估值 jun_QiU:2  
American Commodities Exchange 美国商品交易所 $ig0j`  
American Express Bank Limited 美国运通银行 T)TfB(  
American Stock Exchange 美国证券交易所 |G,tlchprs  
amortization 摊销 .e=:RkI,  
amount due from banks 存放银行同业的款项 mmEYup(l0;  
amount due from banks abroad 存放海外银行同业的款项 k_5L4c:"  
amount due from holding companies 控股公司欠款 ?Unb? {,&2  
amount due from local banks 存放本港银行同业的款项 kJzoFFWo$  
amount due to banks 银行同业的存款 4N zwE(  
amount due to banks abroad 海外银行同业的存款 =Og)q$AL  
amount due to holding companies 控股公司存款 2ZMb<b4H  
amount due to local banks 本港银行同业的存款 u:gN?O/G  
amount due to outport banks 外埠银行同业的存款 ?DQsc9y  
amount for note issue 发行纸币的款额 b8"?VS5-"  
amount of bond 担保契据的款额 ]?+p5;{y4  
amount of consideration 代价款额 JedmaY06=  
amount of contribution 供款数额 M&@b><B  
amount of indebtedness 负债款额 ~yfNxH~k  
amount of principal of the loan 贷款本金额 =`:K{loxq  
amount of rates chargeable 应征差饷数额 3U.88{y  
amount of share capital 股本额 luuX2Mx>o  
amount of sums assured 承保款额 (k) l= ]`}  
amount of variation 变动幅度 D2!X?"[ P  
amount of vote 拨款数额 [los dnH^?  
amount payable 应付款额 =K{"{5Wb  
amount receivable 应收款额 t.&Od;\[/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m-*i>4;  
analysis 分析 )- viGxJ@  
ancillary risk 附属风险 Y/ >&0wj)d  
annual account 周年帐目;周年帐目报表;年度决算;年结 `U)hjQ~pP  
annual accounting date 年结日期 /#-C4"|  
annual allowance 每年免税额;年积金;年度津贴;年津 \h DdU+  
annual balance 年度余额 d`nVc50  
annual disposable income 每年可动用收入 i;jw\ed  
annual estimates 周年预算 #PanfYR  
annual fee 年费 Rhz_t@e  
annual general meeting 周年大会 RGg(%.  
annual growth rate 年增率;每年增长率 #H{<gjs]  
annual long-term supplement 长期个案每年补助金 Y/ee~^YxK'  
annual pensionable emolument 可供计算退休金的年薪 TUDr\' @/f  
annual report 年报 J(%0z:exs  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m&\h4$[kql  
annual return 周年报表;周年申报表;每年报税表格 HA`@7I  
Annual Return Rules 《周年报表规则》 lR[qqFR  
annual review of consumer prices 每年消费物价回顾 W$rH"_@m  
annual roll-forward basis 逐年延展方式 W4e5Rb4~f"  
annual salary 年薪 x~{;TZa[I  
annual statement 年度报表;年度决算表 /yF QeE  
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 ;F#7Px(q  
annuitant 年金受益人 Xn,v]$M!  
annuity 年金 NqEA4C  
annuity contract 年金合约 !V\Q<So<  
annuity on human life 人寿年金 $dzy%lle  
antecedent debt 先前的债项  eDJ fU  
ante-dated cheque 倒填日期支票 k^%B5  
anticipated expenditure 预期开支 ;D s46M-s  
anticipated net profit 预期纯利 ]Xf% ,iu  
anticipated revenue 预期收入 'XofD}dm  
anti-inflation measure 反通货膨胀措施 2@~M4YJf  
anti-inflationary stance 反通货膨胀立场 \&3"<6xA  
apparent deficit 表面赤字 w'fT=v)  
apparent financial solvency 表面偿债能力 d/|D<Sb[s  
apparent partner 表面合伙人 'd&0Js$^  
application for personal assessment 个人入息课税申请书 .E&z$N  
application of fund 资金应用 |t) }VM%  
application to release as liquidator and to destruct the books of accounts and documents P=+nB*hG  
申请免除清盘人职务及毁灭帐簿与文件 0zCw>wBPW  
appointed actuary 委任精算师 b0A1hb[|  
appointed auditor 委任核数师;委任审计师 !F4@KAv  
appointed trustee 委任的受托人 xIGfM>uq  
appointer 委任人 #8bsxx!s  
apportioned pro rata 按比例分摊 MXiQ1 x  
apportionment 分配;分摊 pM&YXb?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?N=m<fn  
apportionment formula 分摊方程式 ;Y mTw  
apportionment of estate duty 遗产税的分摊 p=B>~CH  
appraisal 估价;评估 uy^   
appreciable growth 可观增长 A@D2+fS  
appreciable impact 显着影响 +|{RE.DL  
appreciable increase 可观增长 pD2<fP_  
appreciation 增值;升值 }^*F59>H  
appreciation against other currencies 相对其他货币升值 ^6P3%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [kzd(u  
appreciation tax 增值税 #9 fWAF  
appropriation 拨款;拨用;拨付 |*X*n*oI  
appropriation account 拨款帐目 p,<&zHb>K  
Appropriation Bill 拨款法案 5P+t^\  
appropriation-in-aid system 补助拨款办法 x]{E)d"!  
approved assets 核准资产 ?$Wn!"EC8  
approved basket stock 认可一篮子证券 Hb(B?!M)  
approved budget 核准预算 -MugnB6  
approved charitable donation 认可慈善捐款 ,j ',x\  
approved charitable institution 认可慈善机构 nL}5cPI  
approved currency 核准货币;认可货币 =GBI0&U  
approved estimates 核准预算 hv$m4,0WB  
approved estimates of expenditure 核准开支预算 qr50E[  
approved overseas insurer 核准海外保险人 nGf);U#K  
approved overseas trust company 核准海外信托公司 \cJ-Dd  
approved pooled investment fund 核准汇集投资基金  ,chf~-d  
approved provident fund scheme 认可公积金计划 GOB(#vu  
approved provision 核准拨款 #W2[  
approved redeemable share 核准可赎回股份 y3;q_4.  
approved regional stock 认可地区性证券 o1OBwPj  
approved retirement scheme 认可退休金计划 O:/y Ac`  
approved subordinated loan 核准附属贷款 V*$L;xbC|  
arbitrage 套戥;套汇;套利 eL.7#SIr}  
arbitrageur 套戥者;套汇者 w$5A|%Y+V}  
arbitrary amount 临时款项 uH^ PQ  
arrangement 措施;安排;协定 (5Tvsw`  
arrears 欠款 JH]K/sC>  
arrears of pay 欠付薪酬 b~C$R[S  
arrears of revenue 逾期未收税款;逾期未收的帐项 Y ?r po  
articles of association 组织章程;组织细则;组织章程细则 ~Z lC '  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 7W9d6i)  
ascertainment of profit 确定利润 mN5 8r"!J  
"Asia Clear" “亚洲结算系统” X7|.T0{=x  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ])#\_' fg  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 kao}(?x%  
Asian Development Fund [ADF] 亚洲发展基金 =KX<_;E  
Asian dollar bond 亚洲美元债券 $ Cjk  
Asian dollar market 亚洲美元市场 D 0]a\,aZ  
Asian dollar rate 亚洲美元利率 D~&Mwsi  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 o8FXqTUcs4  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <<|H=![  
asked price 沽盘;喊价;索价;卖方报价 Y &r]lD  
assessable income 应评税入息 lZt(&^T  
assessable loss 应评税亏损 "] -],K  
assessable profit 应评税利润 gKb0)4 AK  
assessable value 应评税值 ~%|G+m>  
assessed profit 估定利润 Rh] P8  
assessed value 经评估价值 ;? uC=o>Z{  
assessment 评税;评定;估价;评税单 vU/ D7  
assessment number 评税编号;估价编号 I8op>^N"  
assessment of additional tax 补加税评税 c 8QnN:n  
assessment of performance 业绩评估;实绩评价 .1*DR]^`  
Assessor 评税主任 \w )?SVp  
asset price bubbles 资产价格泡沫 dNV v4{S  
asset-backed securities 具资产保证的证券 C'9 1d7E  
assets accretion 资产增值 O rk  
assets and liabilities 资产与负债 mR":z|6  
assets betterment statement 资产递增表;资产改进表 voRfjsS~  
assets lending 实物放款;有抵押贷款 >3 Ko.3&  
assets of the company passing on the death 死者去世时转移的公司资产 I Ru$oF}  
assets pledged as security for liabilities 用作负债抵押的资产 `f'C[a"  
assets portfolio 资产投资组合 j=.g :&r)  
assets price 资产价格 + >sci  
assets quality 资产质素 4&}\BU*  
assets realization 资产变现 :+kUkb-/  
assets refinancing arrangement 资产再集资安排 5(}H ?  
assets securitization 资产证券化 {>.>7{7  
assets situated outside Hong Kong 在香港以外地方的资产 Ww87  
assets stripping 削减资产;拆卖资产 ~440# kj<  
assets value 资产值 iiwpSGFl]  
assignee 承让人 6dT|;koWbm  
assignment 转让;转让书;转让契 FH n,]Tfx  
assignment of interest 权益转让 eECj_eH-  
assignment of letters patent and trade mark 专利证书及商标转让 WX*cICb5  
assignment of property 物业转让;物业转让书 fJ :jk6@  
assignment right 转让权 \3 KfD'L  
assignor 转让人 iE{Oit^aG  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 q=[U }{  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 (/q}mB  
associate member 附属会员 x9*ys;~w  
associated body corporate 相联法人团体 $u,G Vq~  
associated company 相联公司;联属公司 "X?LAo  
associated corporation 相联法团 U3q5^{0d/  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Y<ElJ>A2I  
公认会计师公会〔英国〕 ag/u8  
Association of Futures Exchange Brokers 香港期货经纪协会 )n7)}xy#z  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 0O ['w<_  
association of underwriters 承保人组织 /Y^7Rl  
assumption of control 接管 cd"wNH-  
assurance 担保;保险;转易;转易书 [xS5z1;  
assurance of interest 权益的转易 Alh?0Fk3)  
at 19XX price 按一九XX年价格计算 2vXGO|W  
at a discount 按赔价计算;按贴水价格计算;打折扣 bG1 ofsU  
at a premium 按溢价计算;按升水价格计算 ,yi2O]5e>!  
at call 通知付款;按通知 NQ3|\<Wt  
at constant market price 按固定市价计算 }-@I#9  
at constant price 按固定价格计算 fsb=8>}63}  
at cost 按成本计算 ?',}? {"c  
at current market price 按当时市价计算;按现时市价计算 NFM-)Z57  
at current price 按当时价格计算;按现时价格计算 Oylp:_<aT  
at factor cost 按要素成本计算;按生产要素成本计算 @>9A$w$H|a  
at money-of-the-day price 按付款当日价格计算 RQJ9MG w  
at or better 按指定或较佳价位〔买卖指令〕 z5I^0'  
at par 按面值计算;平价 x_pMG!2  
at sight 见票即付 [EcV\.  
at the close 按收市盘 I]UA0[8X  
at the opening 按开市盘 bAdAp W  
attestation 见证;见证条款 4] M =q{  
at-the-money option 平价期权 a#6,#Q"  
attorney 受权人;受托代表人 |7Yvq%E  
attornment 新拥有人承认书 7vdHR\#;$  
attributable profit 可归属利润 T7X!#j" \  
attributable share value 可归属股份价值 hG[4O3jo\  
Auckland Stock Exchange 奥克兰证券交易所 D)RdOldr  
auction 拍卖 _fe0,  
auctioneer 拍卖商 aSxG|OkKy  
audit 审计;核数 ]s}aC9I  
Audit Commission 审计署 sF, uIr/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] L)=8mF.  
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〕 nEuct4BcL}  
audit review 帐目审查 E{?L= ^cU  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 >dcqPNDg1^  
audited account 审计帐目;经审计的帐目 L_`Xbky  
audited annual account 经审计的周年帐目 Z@8MhJ  
audited balance sheet 经审计的资产负债表 .Lp Nm'=R  
auditor 核数师;核数主任;审计师 re2Fv:4{  
auditor's certificate 核数师证明书;审计师证明书 ``/y=k/au  
auditor's report 核数师报告;审计师报告 CD$u=E ]  
Aussie bond 澳元债券 h7)VJY  
austerity budget 紧缩预算 `mQP{od?"?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 H{&a)!Ms  
Australia All Ordinaries Index 澳洲所有普通股票指数 #.RG1-L  
Australian Dollar [AUD] 澳元 F?!};~$=Z  
Australian Options Market 澳大利亚期权市场 _?*rtDzIM  
Australian Securities Commission 澳洲证券事务监察委员会 A;b=E[i v  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 V_7 Y1GD  
Australian Stock Exchange 澳大利亚证券交易所 vEX|Q\b6'  
Austrian Schilling [ATS] 奥地利先令 oR!n bm  
authentication 认证;鉴证 ?nj"Ptzs  
authority to purchase 委托购买证;委购书 {IF}d*:  
authorization 认可;核准;授权;授权书 zWP.1 aA&  
authorization by direction 指示授权 I 0x`H)DA  
authorization by instruction 指令授权 |SwZi'p  
authorization by warrant 令状授权 V!jK3vc  
authorization of unit trust 单位信托的认可 1oXz[V  
authorized agent 指定代理人 H'j_<R N  
authorized capital 法定资本 a 5~G  
authorized clerk 出市员 jb#1&L 14  
authorized dealer 认可交易商 9y d-&yDG  
authorized financial institution 认可财务机构 .YnP% X=  
authorized fund 认可基金 V NJDl  
authorized fund house 获授权的基金公司;认可基金公司 dM>j<JC=  
authorized institution 认可机构 Q>06dO~z8  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [MSDk"o&  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ZQgxrZx3  
authorized insurer 获授权保险人;获认可承保人 WOe{mwhhj  
authorized investment 特准投资项目 4w?]dDyc%  
authorized person 获授权人 fF9;lWt  
authorized representative 获授权代表 u(TgWp5WF  
authorized share capital 法定股本 XSL t;zL:  
automated quotation system 自动报价系统 ~(*co[_  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 8k*  
自动交易系统〔香港期货交易所有限公司〕 { c6DT  
automatic adjustment mechanism 自动调整机制 7>c 0V&  
automatic adjustment system 自动调整系统 ]ouUv7\  
Automatic Clearing House 自动票据交换所 :_I wc=  
automatic exchange rates accumulation system 自动化汇率累集系统 r7wx?{~ 28  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 OoU'86)  
automatic teller machine [ATM] 自动柜员机 wj";hAw  
autopay 自动转帐 !)l%EJngL  
available assets 可用资产 4P-'(4I)  
available fiscal reserve 现存财政储备 /o}0oo5B  
available profit 可用利润 s$+: F$Y0  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ?*MV  ^IY  
average 平均;平均数;海损 nJM9c[Ou^H  
average basic salary 平均基本薪金 H*:r>Lm=  
average consumer expenditure 平均消费开支;一般消费开支 u\Erta`  
average cost 平均成本 ]'bQ(<^#  
average cost of land production 增辟土地平均成本 <or>bo^  
average daily turnover 平均每日成交额 iJynR [7  
average daily wage rate 平均每日工资率 L3h xe]mr  
average expenditure pattern 平均开支模式 C6;](rN)N  
average growth rate 平均增长率 BW(DaNt^  
average net fixed assets 固定资产平均净值 HnKF#<  
average of relatives 相对价格平均数 A=YEY n  
average price 平均价格 H(*=9  
average propensity to consume 平均消费倾向;一般消费倾向 D+vl%(g  
average propensity to save 平均储蓄倾向;一般储蓄倾向 fv 1!^CDia  
average rate 平均率 5k7(!  
average revenue 平均收入;平均收益 59%f|.Z)  
average stock 平均库存;平均存货 MWd_ 6XM  
average yearly rent 平均年租 6jy n,GU  
avoidance of double taxation 避免双重课税 =[tls^  
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 "GC]E8&>H  
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