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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: _>X+ZlpU:  
A share A股;甲类股份 rCdu0 gYT  
abatement of tax 减税;减扣免税额 b2&0Hx  
ABN AMRO Bank N.V. 荷兰银行 vnZC,J `  
above-the-line expenditure 线上项目支出;经常预算支出 RdR p.pb8  
above-the-line receipt 线上项目收入;经常预算收入 [:SWi1cK2  
ABSA Asia Limited 南非联合亚洲有限公司 <lE <f+  
absolute change 绝对数值变更 ]|P iF+  
absolute expenditure 实际开支 _^%,x  
absolute guideline figure 绝对准则数字 (M.&^w;`,  
absolute interest 绝对权益 N64dO[op  
absolute order of discharge 绝对破产解除令 Cd}<a?m,  
absolute profit margin 绝对利润幅度 VQ9/Gxdeo  
absolute value 实值;绝对值 \n|EM@=eE  
absolutely vested interest 绝对既得权益 nk' s_a*Z  
absorbed cost 已吸收成本;已分摊成本 sN01rtB(UT  
absorption 吸收;分摊;合并 H%Q7D-  
absorption rate 吸收率;摊配率;分摊率 ;u46Z  
ACB Finance Limited 亚洲商业财务有限公司 8>i n_h9  
acceptable form of reciprocity 合理的互惠条件 JO6)-U$7UG  
acceptable rate 适当利率;适当汇率 -fW*vE:  
acceptance agreement 承兑协议 &(l9?EVq1  
acceptance for honour 参加承兑 #fn)k1  
acceptor 承兑人;接受人;受票人 6fEqqUeV  
acceptor for honour 参加承兑人 pYmk1!]/  
accident insurance 意外保险 Uf;^%*P4  
Accident Insurance Association of Hong Kong 香港意外保险公会 R|87%&6']  
accident insurance scheme 意外保险计划 u^ 8{Z;mm  
accident year basis 意外年度基准 &powy7rR  
accommodation 通融;贷款 |[ai JR[Q  
accommodation bill 通融票据;空头票据 :emiQ  
accommodation party 汇票代发人 Iom'Y@x  
account balance 帐户余额;帐户结余 5f K_Aq{  
account book 帐簿 nazZ*lC  
account collected in advance 预收款项 5IjGm  
account current book 往来帐簿 EaY?aAuS:  
account of after-acquired property 事后取得的财产报告 ra gXn  
account of defaulter 拖欠帐目 O`t&ldU  
account payable 应付帐款 ]Wlco  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 p}pjfG  
account receivable 应收帐款 eF-."1  
account receivable report 应收帐款报表 qHlQ+:n  
account statement 结单;帐单;会计财务报表 [MM~H0=s  
account title 帐户名称;会计科目 !Pfr,a  
accountant's report 会计师报告 Vd+T$uC  
Accountant's Report Rules 会计师报告规则 C{xaENp  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ^ EQ<SCh  
Accounting Arrangements 《会计安排》 F8,RXlGfA[  
accounting basis 会计基础 ,G?WAOy,  
accounting by Official Receiver 破产管理署署长呈交的帐目 lE(HFal0-(  
Accounting Circular 《会计通告》 t pQ(g%  
accounting class 会计类别 YWO)HsjP  
accounting date 记帐日期;会计结算日期 bI9~jWgGp  
accounting for money 款项核算 TpwkD_fg  
Accounting Officer 会计主任 ^7WN{0  
accounting period 会计报告期;会计期 jZkcBIK2  
accounting policy 会计政策;会计方针 a P@N)"  
accounting practice 会计惯例 [uN? ~lp\%  
accounting principle 会计准则 ,CcV/K  
accounting record 会计记录 >7T'OC  
accounting report 会计报告 h_3E)jc  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0#Y5_i|p  
Accounting Society of China 中国会计学会 W/bQd)Jvk  
accounting statement 会计报表 Ee%%d  
accounting system 会计制度;会计系统 Q6!zZ))~  
accounting transaction 会计事项;帐务交易 qv KG-|j  
accounting treatment 会计处理 z3m85F%dR  
accounting year 会计年度 u?<%q!  
accretion 增值;添加 yfjWbW  
accrual 应计项目;应累算数目 ,pQZ@I\z  
accrual basis 应计制;权责发生制 ;) z:fToh  
accrual basis accounting 应计制会计;权责发生制会计 2,b(,3{`4:  
accrue 应累算;应计 BLf>_b Uk  
accrued benefit 应累算利益 DGn;m\B  
accrued charges 应计费用 ;~ $'2f~U  
accrued cumulative preference share dividend 应累算的累积优先股股息 tOd&!HYL  
accrued expenses 应累算费用 m6\E$;`  
accrued interest payable 应付利息;应计未付利息 +RMSA^  
accrued interest receivable 应收利息;应计未收利息 +YKi,  
accrued right 累算权益 n&qg;TT  
accruing profit 应累算的利润 ;LPfXpR  
accumulated fiscal reserve 累积财政储备 G3vxjD<DMW  
accumulated profit 累积利润;滚存溢利 &P}_bx  
accumulated reserve 累积储备 UapC"XYJ  
accumulation of surplus income 累积收益盈余 G+"t/?/  
acquired assets 既得资产 N&+x+;Kx  
acquisition 收购;购置;取得 $)ijN^hV  
acquisition cost 购置成本 :tB1D@Cb6  
acquisition expenses 购置费用 c&?m>2^6  
acquisition of 100% interest 收购全部股权 Sc1 8dC0  
acquisition of control 取得控制权 gpvYb7Of0  
acquisition of fixed assets 购置固定资产 kY|utoAP  
acquisition of shell “买壳” H.|#c^I  
acquisition price 收购价 S\YTX%Xm}  
act of God 天灾 gw3K+P  
acting partner 执事合伙人 %G/ hD  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ^?7-r6  
active partner 积极参与的合伙人 +-U- D?-  
active trading 交投活跃 FQ7T'G![  
actual circulation 实际流通 < #}5IQ5`Z  
actual cost 实际成本 Q4!_>YZ  
actual expenditure 实际开支;实际支出 =9boya,>  
actual income 实际入息;实际收入;实际收益 aFb==73aLw  
actual market 现货市场 .B]MpmpK  
actual price 现货价;实际价格 IS{wtuA.  
actual profit 实际利润 c%2QZC  
actual quotation 实盘;实际价位;实际报价 ~Z?TFg  
actual year basis 按实际年度计算 j@U]'5EVB  
actuals 实货 ^Y>F|;M#  
actuarial investigation 精算调查 Vvn2 Ep  
actuarial principle 精算原则 2~1SQ.Q<RY  
actuarial report 精算师报告 ll<Xz((o  
Actuarial Society of Hong Kong 香港精算学会 m '|b GV  
actuarial valuation 精算师估值 oWim}Er=  
actuary 精算师 0KcyLAJ  
ad referendum agreement 暂定协议;有待覆核的协定 F|o:W75  
ad valorem duty 从价税;按值征税 j_!F*yul  
ad valorem duty system 从价税制 T@:Wp4>69  
ad valorem fee 从价费 9~5uaP$S  
ad valorem tariff 从价关税 jrlVvzZ  
additional allowance 额外免税额 ~Ei$nV  
additional amount for unexpired risk 未过期风险的额外款额 RK'\C\gMDu  
additional assessable profit 补加应评税利润 9N%We|L,c  
additional assessment 补加评税 n.`($yR_  
additional commitment 额外承担 6xe*E[#k\  
additional commitment vote 额外承担拨款 p$NQyS5C"S  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 hOu3 bA  
additional dependent parent allowance 供养父母额外免税额 :0j?oY~e  
additional provision 额外拨款 ,.83m%i  
additional stamp duty 附加印花税 ['X]R:3h  
additional tax 补加税罚款;补加税款 F3v !AvA|  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 x=hiQ>BIO0  
adjudged bankrupt 被裁定破产 Qcq`libK  
adjudicated bankrupt 裁定破产人 nJG U-Z  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 b8`)y<7  
adjudication of bankruptcy 裁定破产;宣告破产 &I+5  
adjudication of insolvency 裁定无力偿还债务 <;eW=HT+uq  
adjusted actual 经调整的实数;调整后的实数 1#V_Z^OL  
adjusted current assets 经调整的流动资产;调整后的流动资产 g:'xae/]S  
adjusted figure 经调整的数字;调整后的数额 3nIU1e  
adjusted liabilities 经调整的负债;调整后的负债 nA-.mWD_C  
adjusted loss 经调整的亏损;调整后的亏损 ]YnD  
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 \ =?a/  
adjusted profit 经调整的利润;调整后的利润 fNli  
adjusted surplus 经调整的盈余额;调整后的盈余额 Xtq_y'I  
adjusted value 经调整的价值;调整后的价值 7 S#J>*  
adjustment 调整;修订;理算〔保险〕 UqFO|r"M  
adjustment centre 调剂中心 E:sf{B'&  
adjustment lag 调整过程的时间差距;调整时差 <ktrPlNuM  
adjustment mechanism 调整机制 53;}Nt#R  
adjustment of loss 亏损调整 xjuN-  
adjustment process 调整过程;调整程序 ?*G|XnM&  
adjustment range 调整幅度 c?f4Q,%|  
administered exchange rate 受管制汇率 uB]7G0g:  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 $<dH?%!7  
administration expenses 行政费用 $Uq|w[LA  
administration fee 手续费;行政费 :t"^6xt  
administration in bankruptcy 破产管理 G6q }o)[m)  
administration order 遗产管理令 fn jPSts0  
administrator 管理人;遗产管理人 F 5bj=mI  
administrator of the estate 遗产管理人 F'={q{2wH  
admission of debt 债项承认书  4C6YO  
admission of proof 接纳债权证明 6"L cJ%o  
advance 放贷款项;垫付款项;预支款项;预付款项 'NXN& {  
advance account 暂支帐目;预付款帐户 ?/wm(uL  
advance compensation 预付补偿金 )0.kv2o.  
advance from shareholder 股东垫款 }>pknc?  
advance pending reimbursement 预支以待日后付还 Sxt"B  
advanced economy 先进经济体系 7{e  4c  
advancement 预付;预付财产 fIx+IL s  
advances warrant 垫款令 P%V'4p c  
advancing 贷出 zsEc(  
adverse balance 逆差 9|^2",V  
adverse exchange 逆汇 {k>&?Vd!  
advertisement addressed to shareholders 在报章刊登的致股东通告  <$A  
advice for collection 托收通知书 m)ky*"(  
advice of drawing 提款通知书;汇票通知书 . oF &Ff/[  
advice of payment 付款通知 |sJ[0z  
Advisory Committee [Securities and Futures Commission] #px+;k 5  
谘询委员会〔证券及期货事务监察委员会〕 VZp5)-!\  
Advisory Committee on Diversification 经济多元化谘询委员会 .KB^3pOpx  
affidavit 誓章;遗产申报誓章 2@n{yYwy  
affidavit of no receipt 述明无收款的誓章 X[-xowE-  
affiliate 联号;联营公司;附属公司 YFLZ%(  
affiliated company 附属公司;联号;联营公司 s [RAHU  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 :T ^a&)aL%  
affordability 负担能力 4M=]wR;  
African Development Bank [AfDB] 非洲开发银行 rT=rrvV3g  
after-acquired property 事后取得的财产 m4[;(1  
after-hours dealing 市后交易 |{z:IQLv  
after-tax profit 税后盈利;税后利润;税后溢利 du $:jN\}  
agency agreement 代理协议 "(3[+W{|  
agency expenses 代理机构的开支 Q,,e+exbb5  
agency fee 代理费 I13y6= d  
Agency Law 《代理法》 a=|K%ii+Y  
agent 代理人;承销人 zq 3\}9  
agent of company 公司代理人 }kw#7m54  
agent's fee 代理人费;经纪费 B+|Kjlt  
aggregate 总计;总数;总体数字 GL>O4S<`  
aggregate amount 总款额;总额 afCW(zH p  
aggregate assets and liabilities 总体资产与负债 /H[=5  
aggregate at constant price 按固定价格计算的总体数字 ]g#:KAqz  
aggregate demand 总需求 G*?8MTP8![  
aggregate gross position 总持仓量 a(m2n.0'>  
aggregate limit 总限额 e[{0)y>=  
aggregate of salaries tax 合计薪俸税 |0&IXOW"XF  
aggregate performance 总体表现;总体业绩 /7(W?xOe  
aggregate supply 总体供应 gldAP:  
aggregate surplus 总盈余 Q4#.X=.d  
aggregate total 整体总额 aj-Km`5r}  
aggregate value 总值;合计价值 k%]3vRo<  
aggregated basis 合计基准 YU'k#\gi*  
aggregated net chargeable income 合计应课税入息实额 =Pyj%4Rs  
aggregation 合并计算;合计;总和 $f$SNx)),  
aggregation of incomes of husband and wife 夫妇入息合并计算 P7[h-3+^  
aggregation of property 财产的总和 lB8-Z ow  
agio 差价;贴水 lne|5{h  
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》 CQc+#nRe  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment o3XvRj  
《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》 @JiLgIe `  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0.Q Ujw  
《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》 %HhBt5w  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment pN, u`[  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +N]J5Ve-`t  
agreement for a settlement 授产协议 +WZX.D  
agreement for assignment 转让协议 k`cfG\;r  
agreement for sale 售卖协议;买卖协议 ^L,K& Jd  
agreement for sale and purchase 买卖协议 =bAx,,D#  
agreement for the payment of interest 支付利息协议 cRC6 s8  
agreement for the repayment of money 还款协议 +X\FBvP&  
agreement of reinsurance 再保险协议 c^5~QGuQ  
Agricultural Bank of China 中国农业银行 vJLK,[  
air passenger departure tax 飞机乘客离境税 8$] 1M,$r  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 :^<3>zk  
airport tax 机场税 Q8$}@iA[  
alcohol duty 酒精税 Ex.yU{|c  
alienation 让与;让渡;转让 &.F4 b~A7  
alimony 生活费;赡养费 SjK  
All Ordinaries Index [AOI] 所有普通股指数 1;* cq  
all risks 全险;综合险 <q)#  
All Sales Record for Stock Market 《股票市场成交报告》 K$z2YJ%  
Allied Capital Resources Limited 新联财务有限公司 DVO.FTV^`  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 j\ZXG=j  
allocation letter 拨款信件 b3P+H r  
allocation of fund 分配款项;预留款项 \Zb;'eDv  
allocation of profit 利润分配;溢利分配 !@5 9)  
allocation warrant 拨款令 pj8=wch  
allotment 分配;配股 iR HQ:Y!  
allotment notice 股份配售通知;配股通知 b;L\EB  
allotment of shares 股份分配 7:e{;iG  
allowable 可获宽免;免税的 b8H{8{wi|  
allowable business loss 可扣除的营业亏损 5G}?fSQ>  
allowable expenses 可扣税的支出 Q1lyj7c#x  
allowance 免税额;津贴;备抵;准备金 V~qNyOtA]  
allowance for debts 债项的免税额 XjBW9a  
allowance for depreciation by wear and tear 耗损折旧免税额 ,S\CC{!  
allowance for funeral expenses 殡殓费的免税额 )|cc X  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 MnmVl"(/  
allowance for repairs and outgoings 修葺及支出方面的免税额 hy9\57_#  
allowance to debtor 给债务人的津贴 1l9 G[o *  
alteration of capital 资本更改 Oz.HH  
alternate trustee 候补受托人 UklUw  
amalgamation 合并 _OYasJUMG  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2bz2KB5>  
ambit of charges 征税范围;收费范围 j<upRS,$  
amended valuation 经修订的估值 -$\y_?}  
American Commodities Exchange 美国商品交易所 J @`1TU  
American Express Bank Limited 美国运通银行 mb 1FWy=3  
American Stock Exchange 美国证券交易所 aI'&O^w+  
amortization 摊销 3s*mbk[J  
amount due from banks 存放银行同业的款项 A]*}HZ ,  
amount due from banks abroad 存放海外银行同业的款项 _9ao?:  
amount due from holding companies 控股公司欠款 +tB=OwU%0  
amount due from local banks 存放本港银行同业的款项 ]IaMp788  
amount due to banks 银行同业的存款 vo?9(+:|e  
amount due to banks abroad 海外银行同业的存款 cF*TotU_m  
amount due to holding companies 控股公司存款 Z<oaK  
amount due to local banks 本港银行同业的存款 c&6 I[ R  
amount due to outport banks 外埠银行同业的存款 e b"VE%+Hu  
amount for note issue 发行纸币的款额 n>z9K')  
amount of bond 担保契据的款额 xl{=Y< ;  
amount of consideration 代价款额 >[f?vrz  
amount of contribution 供款数额 hy1oq7F(Q  
amount of indebtedness 负债款额 'I|v[G$l  
amount of principal of the loan 贷款本金额 j\yjc/m  
amount of rates chargeable 应征差饷数额 H;is/  
amount of share capital 股本额 $L `d&$Vh  
amount of sums assured 承保款额 'JtBZFq  
amount of variation 变动幅度 >\R+9p:o  
amount of vote 拨款数额 /|w6:;$;mn  
amount payable 应付款额 `6;?9NI  
amount receivable 应收款额 e v}S+!|U  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +SzU  
analysis 分析 3qgS&js 7  
ancillary risk 附属风险 kb%;=t2  
annual account 周年帐目;周年帐目报表;年度决算;年结 A.F%Ycq  
annual accounting date 年结日期 a9e>iU  
annual allowance 每年免税额;年积金;年度津贴;年津 t mn tp  
annual balance 年度余额 y<UK:^t31V  
annual disposable income 每年可动用收入 j{ ]I]\=?  
annual estimates 周年预算 |o"?gB}Dh  
annual fee 年费 2F;y;l%  
annual general meeting 周年大会 QP==?g3  
annual growth rate 年增率;每年增长率 JBj]najN  
annual long-term supplement 长期个案每年补助金 MBK^FR-K  
annual pensionable emolument 可供计算退休金的年薪 [> 3./YH`  
annual report 年报 /A\8 mL8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !"e5h`/ADM  
annual return 周年报表;周年申报表;每年报税表格 810|Tj*U%  
Annual Return Rules 《周年报表规则》 c?Y*Y   
annual review of consumer prices 每年消费物价回顾 UsG~row:!  
annual roll-forward basis 逐年延展方式 :]K4KFM  
annual salary 年薪 Z9E\,Ly  
annual statement 年度报表;年度决算表 3ZuZ/=  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 !vi> U|rh  
annuitant 年金受益人 D_2:k'4  
annuity 年金 ]|pe>:gf'  
annuity contract 年金合约 _oL?*ks  
annuity on human life 人寿年金 te`$%NRl  
antecedent debt 先前的债项 W ~<^L\Lu  
ante-dated cheque 倒填日期支票 sFKX-S~:  
anticipated expenditure 预期开支 AOZP*\k  
anticipated net profit 预期纯利 Y;eZ9|Ht9  
anticipated revenue 预期收入 [|wZ77\  
anti-inflation measure 反通货膨胀措施 sfH_5 #w  
anti-inflationary stance 反通货膨胀立场 Sz $~P9  
apparent deficit 表面赤字 n6=By|jRh  
apparent financial solvency 表面偿债能力 ]OhiYU4  
apparent partner 表面合伙人 $QF{iV@6d4  
application for personal assessment 个人入息课税申请书 f^ZRT@`O  
application of fund 资金应用 Rr$-tYy6  
application to release as liquidator and to destruct the books of accounts and documents Oxnp0 s  
申请免除清盘人职务及毁灭帐簿与文件 `cn#B BV  
appointed actuary 委任精算师 2ACCh4(/P  
appointed auditor 委任核数师;委任审计师 H H)!_(SA  
appointed trustee 委任的受托人 of~4Q{f$6  
appointer 委任人 =[ 46`-_  
apportioned pro rata 按比例分摊 z|uDy2  
apportionment 分配;分摊 _RYxD"m y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *-WpZGh  
apportionment formula 分摊方程式 }v;V=%N+v  
apportionment of estate duty 遗产税的分摊 _{O>v\u  
appraisal 估价;评估 3Aip}<1  
appreciable growth 可观增长 Mexk~z A^  
appreciable impact 显着影响 sjTZF-  
appreciable increase 可观增长 S>+|OCl";  
appreciation 增值;升值 OKZV{Gja  
appreciation against other currencies 相对其他货币升值 PNhe  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 GMx&y2. Z  
appreciation tax 增值税 1nM  #kJ"  
appropriation 拨款;拨用;拨付 ldcqe$7,  
appropriation account 拨款帐目 68|E9^`l  
Appropriation Bill 拨款法案 S\EyCi+  
appropriation-in-aid system 补助拨款办法 f%JIp#B  
approved assets 核准资产 ITQA0PI SL  
approved basket stock 认可一篮子证券 w(Ovr`o?9t  
approved budget 核准预算 )}R0Y=e  
approved charitable donation 认可慈善捐款 yN0Vr\r2  
approved charitable institution 认可慈善机构 KkyVSoD\  
approved currency 核准货币;认可货币 }Bh8=F3O Q  
approved estimates 核准预算 :VBV&l` [  
approved estimates of expenditure 核准开支预算 w/<L Ag  
approved overseas insurer 核准海外保险人 s+Pq&<nV-  
approved overseas trust company 核准海外信托公司 "^[ 'y7i  
approved pooled investment fund 核准汇集投资基金 bP#:Oi0v`  
approved provident fund scheme 认可公积金计划 NYUL:Tp  
approved provision 核准拨款 v"$L702d$\  
approved redeemable share 核准可赎回股份 7"D", 1h  
approved regional stock 认可地区性证券 ^e5=hH-%  
approved retirement scheme 认可退休金计划 |i*37r6]=  
approved subordinated loan 核准附属贷款 u#fM_>ML  
arbitrage 套戥;套汇;套利 /62!cp/F/D  
arbitrageur 套戥者;套汇者 ,KZ~?3$yj  
arbitrary amount 临时款项 TqQB@-!  
arrangement 措施;安排;协定 /HEw-M9z  
arrears 欠款 s[*rzoA  
arrears of pay 欠付薪酬 #zy :a%  
arrears of revenue 逾期未收税款;逾期未收的帐项 Es`Px_k  
articles of association 组织章程;组织细则;组织章程细则 DK~xrU'  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ~Cttzn]pR  
ascertainment of profit 确定利润 (x|T+c"bAX  
"Asia Clear" “亚洲结算系统” G>=*yqo  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 octL"t8w  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 A2FYBM`Q&D  
Asian Development Fund [ADF] 亚洲发展基金 sdrfsrNvB-  
Asian dollar bond 亚洲美元债券 %0?KMRr  
Asian dollar market 亚洲美元市场 xu%k~4cB,  
Asian dollar rate 亚洲美元利率 9RL`<,Q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 aK~8B_5k8  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 8`{:MkXP  
asked price 沽盘;喊价;索价;卖方报价 aKDKmHd  
assessable income 应评税入息 a!SiX  
assessable loss 应评税亏损 pF>i-i  
assessable profit 应评税利润 }&D WaO]J7  
assessable value 应评税值 {WS;dX4  
assessed profit 估定利润 uMv,zO5  
assessed value 经评估价值 bWS&Yk(  
assessment 评税;评定;估价;评税单 <dNOd0e  
assessment number 评税编号;估价编号 3`?7 <YJ  
assessment of additional tax 补加税评税 T<>,lQs(a  
assessment of performance 业绩评估;实绩评价 E=Bf1/c\  
Assessor 评税主任 Oszj$C(jF  
asset price bubbles 资产价格泡沫 B mb0cF Q  
asset-backed securities 具资产保证的证券 V &T~zh1  
assets accretion 资产增值 MJ)RvNF  
assets and liabilities 资产与负债 w.o@7|B1N  
assets betterment statement 资产递增表;资产改进表 W i.& e  
assets lending 实物放款;有抵押贷款 VGN5<?PrN  
assets of the company passing on the death 死者去世时转移的公司资产 >6-`}G+|  
assets pledged as security for liabilities 用作负债抵押的资产 hfB%`x#akQ  
assets portfolio 资产投资组合 Uc>lGo1j  
assets price 资产价格 Z\rwO>3  
assets quality 资产质素 Vp\,CuQ  
assets realization 资产变现 S13nL^=i  
assets refinancing arrangement 资产再集资安排 ^DLfY-F+j  
assets securitization 资产证券化 6|=f$a  
assets situated outside Hong Kong 在香港以外地方的资产 2[yd> (`  
assets stripping 削减资产;拆卖资产 pllGB6X  
assets value 资产值 d1T!+I  
assignee 承让人 4at?(B+  
assignment 转让;转让书;转让契 DCa^ u'f  
assignment of interest 权益转让 -i|}m++  
assignment of letters patent and trade mark 专利证书及商标转让 Gz0]}]A  
assignment of property 物业转让;物业转让书 3=[mP, pLh  
assignment right 转让权 `}\ "Aw c  
assignor 转让人 8Fh)eha9f  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 U/M>?G~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 TX/Xt7#R:  
associate member 附属会员 Jpq~  
associated body corporate 相联法人团体 $I>w]  
associated company 相联公司;联属公司 NxY#NaE:?4  
associated corporation 相联法团 ^76]0`gS  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 8,%^ M9zBP  
公认会计师公会〔英国〕 2,F .$X  
Association of Futures Exchange Brokers 香港期货经纪协会 ;(%QD 3>  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Ax@$+/Z!  
association of underwriters 承保人组织 ~~P5k:  
assumption of control 接管 kTB 0b*V  
assurance 担保;保险;转易;转易书 Zx@a/jLO[n  
assurance of interest 权益的转易 'LC1(V!_j  
at 19XX price 按一九XX年价格计算 }<r)~{UV  
at a discount 按赔价计算;按贴水价格计算;打折扣 $PPi5f}HD  
at a premium 按溢价计算;按升水价格计算 Zi i   
at call 通知付款;按通知 Q&;9 x?e  
at constant market price 按固定市价计算 ?V=ZIGj  
at constant price 按固定价格计算 (t|Zn@uY  
at cost 按成本计算 w9imKVry  
at current market price 按当时市价计算;按现时市价计算 *^4"5X@  
at current price 按当时价格计算;按现时价格计算 eByz-,{P  
at factor cost 按要素成本计算;按生产要素成本计算 <lPG=Xt  
at money-of-the-day price 按付款当日价格计算 JQI: sj  
at or better 按指定或较佳价位〔买卖指令〕 q;CiV  
at par 按面值计算;平价 A)!*]o>U  
at sight 见票即付 '<<t]kK[N  
at the close 按收市盘  c?-H>u  
at the opening 按开市盘 /SB;Von  
attestation 见证;见证条款 jr. "I+  
at-the-money option 平价期权 G` A4|+W"  
attorney 受权人;受托代表人 zw[m9N5\h  
attornment 新拥有人承认书 EVSX.'&f  
attributable profit 可归属利润 tk`v:t!6U  
attributable share value 可归属股份价值 _{KG 4+5\X  
Auckland Stock Exchange 奥克兰证券交易所 ND;#7/$>  
auction 拍卖 cI*;k.KU  
auctioneer 拍卖商 p2](_}PK  
audit 审计;核数 Kc-W&?~y#1  
Audit Commission 审计署 fr3d  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] y%T_pTcU  
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〕 kevrsV]/$  
audit review 帐目审查 /3T1U  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Sm|6 %3  
audited account 审计帐目;经审计的帐目 VA5xp]  
audited annual account 经审计的周年帐目 CCx&7f  
audited balance sheet 经审计的资产负债表 Hn"RH1Zy  
auditor 核数师;核数主任;审计师 9A=,E&  
auditor's certificate 核数师证明书;审计师证明书 4HlQ&2O%#  
auditor's report 核数师报告;审计师报告 M2Qr(K|  
Aussie bond 澳元债券 (A#^l=su  
austerity budget 紧缩预算 VONDc1%ga  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 eauF ~md,  
Australia All Ordinaries Index 澳洲所有普通股票指数 0h_|t-9j  
Australian Dollar [AUD] 澳元 Y3b *a".X  
Australian Options Market 澳大利亚期权市场 +0Y&`{#Z  
Australian Securities Commission 澳洲证券事务监察委员会 =H8;iS2R  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 6&x@.1('z  
Australian Stock Exchange 澳大利亚证券交易所 7:1Lol-V  
Austrian Schilling [ATS] 奥地利先令 c@7rqHU-0  
authentication 认证;鉴证 p5iuYHKk?  
authority to purchase 委托购买证;委购书 ez$(c  
authorization 认可;核准;授权;授权书 R m( "=(  
authorization by direction 指示授权 }7Q%6&IR  
authorization by instruction 指令授权 5b*C1HS@X  
authorization by warrant 令状授权 8ib:FF(= u  
authorization of unit trust 单位信托的认可 a~w$#fo"`f  
authorized agent 指定代理人 L8B! u9%  
authorized capital 法定资本 77Y/!~kd  
authorized clerk 出市员 k,*XG$2h  
authorized dealer 认可交易商 mzgfFNm^G)  
authorized financial institution 认可财务机构 Zy/_ E@C}u  
authorized fund 认可基金 hgq;`_;1,  
authorized fund house 获授权的基金公司;认可基金公司 @ 6vIap|  
authorized institution 认可机构 W<g1<z\f  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 zDG b7S{  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 z03K=aZ  
authorized insurer 获授权保险人;获认可承保人 9'B `]/L  
authorized investment 特准投资项目 |BXg/gW  
authorized person 获授权人 Zh~'9 JH  
authorized representative 获授权代表 yWSGi#)1  
authorized share capital 法定股本 x q h  
automated quotation system 自动报价系统 <hyKu  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] GbI/4<)l}  
自动交易系统〔香港期货交易所有限公司〕 2,b$7xaf  
automatic adjustment mechanism 自动调整机制 !nnC3y{G  
automatic adjustment system 自动调整系统 > (<f 0  
Automatic Clearing House 自动票据交换所 $& c*'3  
automatic exchange rates accumulation system 自动化汇率累集系统 h*\%vr  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 FSO).=#  
automatic teller machine [ATM] 自动柜员机 Di{de`  
autopay 自动转帐 wCBplaojJ  
available assets 可用资产 :ws<-Qy  
available fiscal reserve 现存财政储备 At;LO9T3z  
available profit 可用利润 h?U O&(  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 "{t$nVJ  
average 平均;平均数;海损 P%n>Tg80M  
average basic salary 平均基本薪金 a<e[e>  
average consumer expenditure 平均消费开支;一般消费开支 SpBy3wd  
average cost 平均成本 ~xTt204S  
average cost of land production 增辟土地平均成本 -9?]IIVb  
average daily turnover 平均每日成交额 ;_=&-mz  
average daily wage rate 平均每日工资率 omx=  
average expenditure pattern 平均开支模式 Mtx4'WZ  
average growth rate 平均增长率 ;'1d1\wiDQ  
average net fixed assets 固定资产平均净值 V7/Rby Q  
average of relatives 相对价格平均数 [}m[)L\  
average price 平均价格 gX@aG9  
average propensity to consume 平均消费倾向;一般消费倾向 DlJo^|5  
average propensity to save 平均储蓄倾向;一般储蓄倾向 * T1_;4i  
average rate 平均率 {!`6zBsP  
average revenue 平均收入;平均收益 #vlgwA  
average stock 平均库存;平均存货 lOp`m8_=  
average yearly rent 平均年租 8@R|Km5h  
avoidance of double taxation 避免双重课税 Fr-SvsNFB  
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 *^`Vz?g<  
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