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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: M0uC0\' #P  
A share A股;甲类股份 ( z%t  
abatement of tax 减税;减扣免税额 q&EwD(k  
ABN AMRO Bank N.V. 荷兰银行 Z+! 96LR  
above-the-line expenditure 线上项目支出;经常预算支出 _K|?;j#x0k  
above-the-line receipt 线上项目收入;经常预算收入 q yYf&VC}  
ABSA Asia Limited 南非联合亚洲有限公司 [E/^bM+  
absolute change 绝对数值变更 SCD;(I~4  
absolute expenditure 实际开支 m:5bb 3  
absolute guideline figure 绝对准则数字 /Oa.@53tK6  
absolute interest 绝对权益 R9yK"  
absolute order of discharge 绝对破产解除令 %t\`20-1<  
absolute profit margin 绝对利润幅度 Z$,1Tk"O/s  
absolute value 实值;绝对值 `ge{KB;*n#  
absolutely vested interest 绝对既得权益 #4''Cs  
absorbed cost 已吸收成本;已分摊成本 .l*]W!L]  
absorption 吸收;分摊;合并 WZCX&ui  
absorption rate 吸收率;摊配率;分摊率 y-"*[5{W  
ACB Finance Limited 亚洲商业财务有限公司 3;j?i<kM  
acceptable form of reciprocity 合理的互惠条件 xGqe )M>8?  
acceptable rate 适当利率;适当汇率 /wCeeG,<  
acceptance agreement 承兑协议 ;2}0Hr'|  
acceptance for honour 参加承兑 Xig+[2zS  
acceptor 承兑人;接受人;受票人 B`iQN7fd  
acceptor for honour 参加承兑人 it D%sKo  
accident insurance 意外保险 Apa)qRJd  
Accident Insurance Association of Hong Kong 香港意外保险公会 UN_lK<utF  
accident insurance scheme 意外保险计划 [ C] =p  
accident year basis 意外年度基准  Pb+oV  
accommodation 通融;贷款 8y/YX  
accommodation bill 通融票据;空头票据 O$&p<~  
accommodation party 汇票代发人 QkF-}P%  
account balance 帐户余额;帐户结余 E* lqCh  
account book 帐簿 5@v!wms  
account collected in advance 预收款项 P}VD}lEyO  
account current book 往来帐簿 [6/ %ynlP  
account of after-acquired property 事后取得的财产报告 w\@Anwj#L  
account of defaulter 拖欠帐目 ;- cq#8S  
account payable 应付帐款 l7x%G@1#~W  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 D!@c,H  
account receivable 应收帐款 $hEX,  
account receivable report 应收帐款报表 PMTyiwlm  
account statement 结单;帐单;会计财务报表 \}<nXn!  
account title 帐户名称;会计科目 #[i({1`^L  
accountant's report 会计师报告 QTLOP~^  
Accountant's Report Rules 会计师报告规则  z!F?#L5  
accounting and auditing procedure 会计与审计程序;会计与核数程序 }2h~o~  
Accounting Arrangements 《会计安排》 sxuYwQ  
accounting basis 会计基础 /Wj9Stj5  
accounting by Official Receiver 破产管理署署长呈交的帐目 H7\EvIM=  
Accounting Circular 《会计通告》 1$ l3-x  
accounting class 会计类别 +Uk/Zg w^  
accounting date 记帐日期;会计结算日期 #cmj?y()  
accounting for money 款项核算 qQ|v~^  
Accounting Officer 会计主任 n\P{Mc  
accounting period 会计报告期;会计期 7%?A0%>6G  
accounting policy 会计政策;会计方针 f-23.]`v  
accounting practice 会计惯例 SYC_=X  
accounting principle 会计准则 "0]i4d1l  
accounting record 会计记录 43(+3$VM7  
accounting report 会计报告 2?m'Dy'JE  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 l$zM|Z1wR`  
Accounting Society of China 中国会计学会 mk0rAN  
accounting statement 会计报表 ,7/N=mz  
accounting system 会计制度;会计系统 X"[c[YT!%[  
accounting transaction 会计事项;帐务交易 \6sp"KqP  
accounting treatment 会计处理 H(""So7L  
accounting year 会计年度 scA&:y  
accretion 增值;添加 >S!QvyM(V  
accrual 应计项目;应累算数目 fc&4e:Ve  
accrual basis 应计制;权责发生制 XRaq\a`=:  
accrual basis accounting 应计制会计;权责发生制会计 & }}o9  
accrue 应累算;应计 4wK!)Pwq  
accrued benefit 应累算利益 ymzlRs1^Ct  
accrued charges 应计费用 *,z__S$Q)  
accrued cumulative preference share dividend 应累算的累积优先股股息 L.erP* w  
accrued expenses 应累算费用 ~xzRx$vU  
accrued interest payable 应付利息;应计未付利息 QPdhesrd-  
accrued interest receivable 应收利息;应计未收利息 zQD$+q5h  
accrued right 累算权益 N|8TE7- F|  
accruing profit 应累算的利润 WzZb-F  
accumulated fiscal reserve 累积财政储备 4GaF:/  
accumulated profit 累积利润;滚存溢利 $0{c =r9  
accumulated reserve 累积储备 ;JDxl-~  
accumulation of surplus income 累积收益盈余 NbfV6$jo  
acquired assets 既得资产 A<AZs~f  
acquisition 收购;购置;取得 lB3W|-Ci  
acquisition cost 购置成本 LUJKR6oT{>  
acquisition expenses 购置费用 +MXI;k_  
acquisition of 100% interest 收购全部股权 /1g_Uv;  
acquisition of control 取得控制权 6x6PP}IX  
acquisition of fixed assets 购置固定资产 s8eFEi  
acquisition of shell “买壳” %5a>@K]  
acquisition price 收购价 n|3ENN  
act of God 天灾 FhS:.  
acting partner 执事合伙人 IU/dY`J1  
active market 买卖活跃的市场;交投畅旺的市场;旺市 3fM~R+p  
active partner 积极参与的合伙人 De\&r~bTW9  
active trading 交投活跃 G' Jsk4:c  
actual circulation 实际流通 PJS\> N&u  
actual cost 实际成本 9>\s81^  
actual expenditure 实际开支;实际支出 (*BQd1Z  
actual income 实际入息;实际收入;实际收益 i5q VQo  
actual market 现货市场 -+-@Yq$  
actual price 现货价;实际价格 5c! ~WckbJ  
actual profit 实际利润 GnkNoaU  
actual quotation 实盘;实际价位;实际报价 `/8Dmg  
actual year basis 按实际年度计算 F3i+t+Jt  
actuals 实货 V- Oy<  
actuarial investigation 精算调查 iLNKC'  
actuarial principle 精算原则 x{j|Tf3,G  
actuarial report 精算师报告 vc5g 4ud  
Actuarial Society of Hong Kong 香港精算学会 (%YFcE)SRS  
actuarial valuation 精算师估值 iE!\)7y  
actuary 精算师 j"9bt GX  
ad referendum agreement 暂定协议;有待覆核的协定 5ZSV)$t  
ad valorem duty 从价税;按值征税 kW3V"twx  
ad valorem duty system 从价税制 d.3-@^P  
ad valorem fee 从价费 00[Uk'Q*5  
ad valorem tariff 从价关税 (Xi?Y/  
additional allowance 额外免税额 bO8g#rO  
additional amount for unexpired risk 未过期风险的额外款额 {+F/lN@  
additional assessable profit 补加应评税利润  bF0 y`  
additional assessment 补加评税 JUt 7  
additional commitment 额外承担 pPuE-EDk  
additional commitment vote 额外承担拨款 )xy1 DA  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =rMT1  
additional dependent parent allowance 供养父母额外免税额 x$tx!%,)/S  
additional provision 额外拨款 4RGEg;]S  
additional stamp duty 附加印花税  pQKR  
additional tax 补加税罚款;补加税款 o['HiX  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 !ZJ" lm  
adjudged bankrupt 被裁定破产 # y%Q{  
adjudicated bankrupt 裁定破产人 , `ST Va-  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 /GD4GWv :  
adjudication of bankruptcy 裁定破产;宣告破产 ^$}9 Enj+Y  
adjudication of insolvency 裁定无力偿还债务 M{<cqxY  
adjusted actual 经调整的实数;调整后的实数 s`B]+  
adjusted current assets 经调整的流动资产;调整后的流动资产 wC+_S*M-K  
adjusted figure 经调整的数字;调整后的数额 g"Mqh!{ FI  
adjusted liabilities 经调整的负债;调整后的负债 a{v1[i\  
adjusted loss 经调整的亏损;调整后的亏损 /7/d u[P6  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 =i O K($  
adjusted profit 经调整的利润;调整后的利润 (A|Gb2X  
adjusted surplus 经调整的盈余额;调整后的盈余额 |2z?8lx  
adjusted value 经调整的价值;调整后的价值 r BQFC 4L  
adjustment 调整;修订;理算〔保险〕 (n_lu= E70  
adjustment centre 调剂中心 DN3#W w2[r  
adjustment lag 调整过程的时间差距;调整时差 YBqu7&  
adjustment mechanism 调整机制 r~&"D#)sy  
adjustment of loss 亏损调整 :vZ8n6J[  
adjustment process 调整过程;调整程序 VJmX@zX9  
adjustment range 调整幅度 0*^ J;QGE  
administered exchange rate 受管制汇率 ZG:#r\a  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 nk|j(D  
administration expenses 行政费用 +[C dd{2  
administration fee 手续费;行政费 `?r]OVe{y  
administration in bankruptcy 破产管理 WDQtj$e+  
administration order 遗产管理令 ,#:*dl  
administrator 管理人;遗产管理人 6 2GP1qH9  
administrator of the estate 遗产管理人 v6(Yz[  
admission of debt 债项承认书 bL soKe  
admission of proof 接纳债权证明 o=@ 0Bd8  
advance 放贷款项;垫付款项;预支款项;预付款项 2[6>h)  
advance account 暂支帐目;预付款帐户 Y7(E<1Yx  
advance compensation 预付补偿金 c@;$6WSG^  
advance from shareholder 股东垫款 ]wFKXZeK  
advance pending reimbursement 预支以待日后付还 B7BXS*_b  
advanced economy 先进经济体系 G8b/eWtP  
advancement 预付;预付财产 +EK(r@eV  
advances warrant 垫款令 [- C -+jC  
advancing 贷出 A`_(L|~  
adverse balance 逆差 y"q7Gx*^j  
adverse exchange 逆汇 Elth xj  
advertisement addressed to shareholders 在报章刊登的致股东通告 Au3> =x`  
advice for collection 托收通知书 &U q++f6  
advice of drawing 提款通知书;汇票通知书 jyQ Bx  
advice of payment 付款通知 a Mp*Ap  
Advisory Committee [Securities and Futures Commission] >`L)E,=/  
谘询委员会〔证券及期货事务监察委员会〕 \)Jv4U\;  
Advisory Committee on Diversification 经济多元化谘询委员会 rw_T&>!  
affidavit 誓章;遗产申报誓章 /xf4*zr  
affidavit of no receipt 述明无收款的誓章 Y*nzOD$  
affiliate 联号;联营公司;附属公司 N5 ITb0Tv  
affiliated company 附属公司;联号;联营公司 ~3-2Iu^F  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 \|^fG9M~  
affordability 负担能力 FD>j\  
African Development Bank [AfDB] 非洲开发银行 Vfew )]I  
after-acquired property 事后取得的财产 ;m6Mm`[i<  
after-hours dealing 市后交易 EGMj5@>  
after-tax profit 税后盈利;税后利润;税后溢利 gNk x]bm  
agency agreement 代理协议 9Br2}!Ny  
agency expenses 代理机构的开支 F jdh&9Zc  
agency fee 代理费 "j|}-a  
Agency Law 《代理法》 ~@ a7RiE@  
agent 代理人;承销人 Z-[nHSf  
agent of company 公司代理人 V lb L p;  
agent's fee 代理人费;经纪费 63:0Vt>hZ^  
aggregate 总计;总数;总体数字 N}{CL(xi  
aggregate amount 总款额;总额 Zur7"OkQ  
aggregate assets and liabilities 总体资产与负债 2{naSiaq  
aggregate at constant price 按固定价格计算的总体数字 J]uYXsC  
aggregate demand 总需求 bm1+|gssn  
aggregate gross position 总持仓量 PRm Z 3  
aggregate limit 总限额 [{3WHS.  
aggregate of salaries tax 合计薪俸税 lSP{9L6  
aggregate performance 总体表现;总体业绩 bh=d'9B@&J  
aggregate supply 总体供应 xTQV?g J  
aggregate surplus 总盈余 ( 8+_~_  
aggregate total 整体总额 xo{f"8}^  
aggregate value 总值;合计价值 ^Q8m) 0DP  
aggregated basis 合计基准 #sit8k`GR8  
aggregated net chargeable income 合计应课税入息实额 oH~ZqX.3  
aggregation 合并计算;合计;总和 c)Ft#vzg&e  
aggregation of incomes of husband and wife 夫妇入息合并计算 B.fLgQK0  
aggregation of property 财产的总和 _DfI78`(  
agio 差价;贴水 wP3PI.g-g  
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》 [;B_ENV  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 2 =tPxO')B  
《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{72%S  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment N]cGJU>$  
《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》 QI>yi&t  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment jeb<qi>  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 h`&@>uEiq  
agreement for a settlement 授产协议 oQ!}@CaN|  
agreement for assignment 转让协议 uE:#m.Q  
agreement for sale 售卖协议;买卖协议 n`f},.NM|  
agreement for sale and purchase 买卖协议 Q(m} Sr4  
agreement for the payment of interest 支付利息协议 DoWY*2E  
agreement for the repayment of money 还款协议 #FF5xe  
agreement of reinsurance 再保险协议 ]!H*oP8a*  
Agricultural Bank of China 中国农业银行 %_+9y??  
air passenger departure tax 飞机乘客离境税 jM J[6qj  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 | (P%<  
airport tax 机场税 >rlQY>5pH  
alcohol duty 酒精税 _J&u{  
alienation 让与;让渡;转让 !$h%$se  
alimony 生活费;赡养费 i2b\` 805  
All Ordinaries Index [AOI] 所有普通股指数 ]>E9v&X0  
all risks 全险;综合险 S6}_Z  
All Sales Record for Stock Market 《股票市场成交报告》 x@.iDP@(  
Allied Capital Resources Limited 新联财务有限公司 YU76(S9 0#  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 O89<IXk  
allocation letter 拨款信件 `{I,!to  
allocation of fund 分配款项;预留款项 R#tz"T@  
allocation of profit 利润分配;溢利分配 hX)r%v:  
allocation warrant 拨款令 uW;Uq=UN  
allotment 分配;配股 F~a5yW:R=)  
allotment notice 股份配售通知;配股通知 W_8 FzXA  
allotment of shares 股份分配 F-k1yZ?^  
allowable 可获宽免;免税的 V]H<:UE  
allowable business loss 可扣除的营业亏损 y=9a2 [3Dz  
allowable expenses 可扣税的支出 !=&]#-;b  
allowance 免税额;津贴;备抵;准备金 T'XAcH  
allowance for debts 债项的免税额 X_s;j5ur  
allowance for depreciation by wear and tear 耗损折旧免税额 aC3\Hs  
allowance for funeral expenses 殡殓费的免税额 ?O4Dhu  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 =i%2/kdi0b  
allowance for repairs and outgoings 修葺及支出方面的免税额 !nVX .m9  
allowance to debtor 给债务人的津贴 9ciL<'H\  
alteration of capital 资本更改 XP2=x_"y  
alternate trustee 候补受托人 rA*,)I_v@  
amalgamation 合并 yF0,}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1b3Lan_2  
ambit of charges 征税范围;收费范围 >;xEzc!W3*  
amended valuation 经修订的估值 UMhM8m!=o  
American Commodities Exchange 美国商品交易所 ::H jpM  
American Express Bank Limited 美国运通银行 ' 1P_*  
American Stock Exchange 美国证券交易所 8GlH)J+kq  
amortization 摊销 D{BH~IM  
amount due from banks 存放银行同业的款项 mSQ!<1PM  
amount due from banks abroad 存放海外银行同业的款项 \TMRS(  
amount due from holding companies 控股公司欠款 DA@ { d-A  
amount due from local banks 存放本港银行同业的款项 =j;o, J:(  
amount due to banks 银行同业的存款 DvOg|XUU0  
amount due to banks abroad 海外银行同业的存款 ?U-p jjM  
amount due to holding companies 控股公司存款 g1zqh,  
amount due to local banks 本港银行同业的存款 '3hvR4P  
amount due to outport banks 外埠银行同业的存款 LiV]!*9$KG  
amount for note issue 发行纸币的款额 <Isr  
amount of bond 担保契据的款额 *"zE,Bp"  
amount of consideration 代价款额 +Z;0"'K'e  
amount of contribution 供款数额 #UWQ (+F  
amount of indebtedness 负债款额 ?J6hiQvL  
amount of principal of the loan 贷款本金额 p$9N}}/c  
amount of rates chargeable 应征差饷数额 A{+ZXu}  
amount of share capital 股本额 z0Zl'  
amount of sums assured 承保款额 WLh_b)V|  
amount of variation 变动幅度 "R9kF-  
amount of vote 拨款数额 .FMF0r>l  
amount payable 应付款额 czZ-C +}%  
amount receivable 应收款额 (U.&[B  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @~N#)L^  
analysis 分析 A,=l9hE'  
ancillary risk 附属风险 ,*lK4 ?v  
annual account 周年帐目;周年帐目报表;年度决算;年结 M]_vb,=1  
annual accounting date 年结日期 'Gt`3qG  
annual allowance 每年免税额;年积金;年度津贴;年津 A23Z)`  
annual balance 年度余额 jgMWjM6.  
annual disposable income 每年可动用收入 DHJnz>bE  
annual estimates 周年预算 [R:O'AP}@}  
annual fee 年费 ome>Jbdhe  
annual general meeting 周年大会 .s?OKy  
annual growth rate 年增率;每年增长率 *l^'v9  
annual long-term supplement 长期个案每年补助金 n\YxRs7 hF  
annual pensionable emolument 可供计算退休金的年薪 00p 7sZU^  
annual report 年报 K_aN7?#.v`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >KPJ74R  
annual return 周年报表;周年申报表;每年报税表格 D^{:UbN  
Annual Return Rules 《周年报表规则》 LA+MX 0*  
annual review of consumer prices 每年消费物价回顾 m [g}vwS  
annual roll-forward basis 逐年延展方式 THp `!l  
annual salary 年薪 e2fct|'  
annual statement 年度报表;年度决算表 bij?q\  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ,Ai i>D]  
annuitant 年金受益人 d/&|%Z r  
annuity 年金 )8SP$  
annuity contract 年金合约 SS~Q;9o  
annuity on human life 人寿年金 (ZK >WoV  
antecedent debt 先前的债项 \gkajY-?  
ante-dated cheque 倒填日期支票 ,LZ:y1z'V-  
anticipated expenditure 预期开支 >B  
anticipated net profit 预期纯利 3Y-v1.^j  
anticipated revenue 预期收入 8tMte!E  
anti-inflation measure 反通货膨胀措施 }D+8K  
anti-inflationary stance 反通货膨胀立场 HH?*"cKF~  
apparent deficit 表面赤字 6hK"k  
apparent financial solvency 表面偿债能力 &*aU2{,s,;  
apparent partner 表面合伙人 ][nUPl  
application for personal assessment 个人入息课税申请书 CE,O m^  
application of fund 资金应用 <h=M Rw,l  
application to release as liquidator and to destruct the books of accounts and documents [{F7Pc  
申请免除清盘人职务及毁灭帐簿与文件 '.yWL  
appointed actuary 委任精算师 b<AE}UK  
appointed auditor 委任核数师;委任审计师 C4tl4df9  
appointed trustee 委任的受托人 b]BA,D 4  
appointer 委任人 sjgR \`AU  
apportioned pro rata 按比例分摊 (N|xDl &;  
apportionment 分配;分摊 o(/ ia3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %n25Uq  
apportionment formula 分摊方程式 NRSse"  
apportionment of estate duty 遗产税的分摊 v:MS0]  
appraisal 估价;评估 X&.$/xaT  
appreciable growth 可观增长 B:4qW[U#  
appreciable impact 显着影响 /'6[*]IZP  
appreciable increase 可观增长 i%PHYSJ.  
appreciation 增值;升值 (B,t 1+%  
appreciation against other currencies 相对其他货币升值 ?]D+H%3[$i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0DIM]PS  
appreciation tax 增值税 Q 02??W  
appropriation 拨款;拨用;拨付 J7;n;Mx  
appropriation account 拨款帐目 y~c[sW   
Appropriation Bill 拨款法案 oy bzD  
appropriation-in-aid system 补助拨款办法 KH>sCEt  
approved assets 核准资产 OCO,-(  
approved basket stock 认可一篮子证券 t0H=NUP8  
approved budget 核准预算 L_ qv<iM$  
approved charitable donation 认可慈善捐款 5z w23!  
approved charitable institution 认可慈善机构 8sF0]J[g{  
approved currency 核准货币;认可货币 p]|ME  
approved estimates 核准预算 G!LNP&~  
approved estimates of expenditure 核准开支预算 a~>0JmM+N  
approved overseas insurer 核准海外保险人 "rDzrz  
approved overseas trust company 核准海外信托公司 nQ!#G(_nO  
approved pooled investment fund 核准汇集投资基金 JvJ!\6Q@  
approved provident fund scheme 认可公积金计划 *Gh8nQbh  
approved provision 核准拨款 ae#HA[\0G  
approved redeemable share 核准可赎回股份 t>GLZzO  
approved regional stock 认可地区性证券 k=~pA iRDN  
approved retirement scheme 认可退休金计划 `pAp[]SfQd  
approved subordinated loan 核准附属贷款 o p5^9`"  
arbitrage 套戥;套汇;套利  ~uZLe\>K  
arbitrageur 套戥者;套汇者 VueQP|   
arbitrary amount 临时款项 YSz$` 7i  
arrangement 措施;安排;协定 NT9- j#V  
arrears 欠款 *o\Y~U-so  
arrears of pay 欠付薪酬 _ KhEwd  
arrears of revenue 逾期未收税款;逾期未收的帐项 &T/q0bwd  
articles of association 组织章程;组织细则;组织章程细则 <\9Ijuq}k  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 `Y({#U  
ascertainment of profit 确定利润 IfmIX+t?  
"Asia Clear" “亚洲结算系统” M|E2&ht  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ]V769B9  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 (T#(A4:6S  
Asian Development Fund [ADF] 亚洲发展基金 lp0T\ %  
Asian dollar bond 亚洲美元债券 /Zeg\}/4[  
Asian dollar market 亚洲美元市场 i&'^9"Z)O  
Asian dollar rate 亚洲美元利率 sa gBmA~  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )"c]FI[}  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 o`T<}z26  
asked price 沽盘;喊价;索价;卖方报价 %f> |fs  
assessable income 应评税入息 Jn@Mbl  
assessable loss 应评税亏损 (zw=qbS&  
assessable profit 应评税利润 am'p^Z @  
assessable value 应评税值 PxVI {:Uz  
assessed profit 估定利润 A]O5+" mc  
assessed value 经评估价值 .";tnC!e  
assessment 评税;评定;估价;评税单 L3=YlX`UL  
assessment number 评税编号;估价编号 SL\y\G aV  
assessment of additional tax 补加税评税 bHQKRV  
assessment of performance 业绩评估;实绩评价 i h$@:^\  
Assessor 评税主任 N4` 9TN7  
asset price bubbles 资产价格泡沫 ug6f   
asset-backed securities 具资产保证的证券 I bv_D$cT  
assets accretion 资产增值 E_![`9i  
assets and liabilities 资产与负债 J.e8UQ@=5  
assets betterment statement 资产递增表;资产改进表 ^2;(2s  
assets lending 实物放款;有抵押贷款 g"dZB2`C  
assets of the company passing on the death 死者去世时转移的公司资产 Q!2iOvK  
assets pledged as security for liabilities 用作负债抵押的资产 0q>NE <L  
assets portfolio 资产投资组合 [,o5QH\Etq  
assets price 资产价格 ;/)Mcx]n  
assets quality 资产质素  fBWJ%W  
assets realization 资产变现 S `m- 5  
assets refinancing arrangement 资产再集资安排 {sfmWVp  
assets securitization 资产证券化 X~)V)'R  
assets situated outside Hong Kong 在香港以外地方的资产 wUIsi<Oj  
assets stripping 削减资产;拆卖资产 (9YYv+GGd*  
assets value 资产值 Gkodk[VuLs  
assignee 承让人 ll<9f)  
assignment 转让;转让书;转让契 A"bSNHCKF  
assignment of interest 权益转让 \Sq"3_m4T  
assignment of letters patent and trade mark 专利证书及商标转让 kP}hUrDX5  
assignment of property 物业转让;物业转让书 Ot2zhR )  
assignment right 转让权 yjOu]K:X  
assignor 转让人 RP|>&I  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 0,~6TV<K  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Ah"'hFY  
associate member 附属会员 hk5E=t~&  
associated body corporate 相联法人团体 l#5~ t|\  
associated company 相联公司;联属公司 }4\!7]FVYX  
associated corporation 相联法团 x8pbO[_|  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] fZw9zqg  
公认会计师公会〔英国〕 J2oWssw"  
Association of Futures Exchange Brokers 香港期货经纪协会 x#:BE  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 _@BRpLs:4  
association of underwriters 承保人组织 sx[&4 k[  
assumption of control 接管 p29yaM  
assurance 担保;保险;转易;转易书 V &mH#k  
assurance of interest 权益的转易 :!+}XT7)/  
at 19XX price 按一九XX年价格计算 56bud3CVs  
at a discount 按赔价计算;按贴水价格计算;打折扣 pT3X/ ra  
at a premium 按溢价计算;按升水价格计算 {;Y 89&*R  
at call 通知付款;按通知 OD?y  
at constant market price 按固定市价计算 *gM,x4Y  
at constant price 按固定价格计算 S/nj5Lh  
at cost 按成本计算 \ifK~?  
at current market price 按当时市价计算;按现时市价计算 I+Ncmg )>  
at current price 按当时价格计算;按现时价格计算 Uw2,o|=O  
at factor cost 按要素成本计算;按生产要素成本计算 m?D <{BQ;  
at money-of-the-day price 按付款当日价格计算 kvW|=  
at or better 按指定或较佳价位〔买卖指令〕 LC,*H0  
at par 按面值计算;平价 Yo~LckFF  
at sight 见票即付 }pl]9  
at the close 按收市盘 Ci7P%]9  
at the opening 按开市盘 M#\  <  
attestation 见证;见证条款 %]a @A8o0  
at-the-money option 平价期权 nabBU4;h  
attorney 受权人;受托代表人 v"P&` 1=T  
attornment 新拥有人承认书 _pz,okO[V  
attributable profit 可归属利润 r/NSD$-n  
attributable share value 可归属股份价值 ?a'6EAErC  
Auckland Stock Exchange 奥克兰证券交易所 mF[o*N*  
auction 拍卖 Q00R<hu@F  
auctioneer 拍卖商 =jg#fdM -  
audit 审计;核数 jOUK]>ox:  
Audit Commission 审计署 Vq3gceo'0A  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] di6B!YQP  
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〕 [>W"R1/  
audit review 帐目审查 ]pW86L%  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 1R0ffP]  
audited account 审计帐目;经审计的帐目 ~Cjz29|gp  
audited annual account 经审计的周年帐目 V]I:2k5  
audited balance sheet 经审计的资产负债表 Nls83 W  
auditor 核数师;核数主任;审计师 uh]"(h(>  
auditor's certificate 核数师证明书;审计师证明书 )y9;OA  
auditor's report 核数师报告;审计师报告 a q3~!T;W  
Aussie bond 澳元债券 %KGq*|GUu  
austerity budget 紧缩预算 @ Ii-NmOr  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Ye9Y^+-  
Australia All Ordinaries Index 澳洲所有普通股票指数 K)\(wxv  
Australian Dollar [AUD] 澳元 Iz DG&c  
Australian Options Market 澳大利亚期权市场 ,i?)  
Australian Securities Commission 澳洲证券事务监察委员会 `NBbTQtgO  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1HMUHZT  
Australian Stock Exchange 澳大利亚证券交易所 +7,8w  
Austrian Schilling [ATS] 奥地利先令 YEzU{J  
authentication 认证;鉴证 y|$R`P  
authority to purchase 委托购买证;委购书 Q,{^S,s<   
authorization 认可;核准;授权;授权书 _ Yfmxn8V  
authorization by direction 指示授权 cAD[3b[Gk  
authorization by instruction 指令授权 t/}L36@+  
authorization by warrant 令状授权 m#tpbFAsc  
authorization of unit trust 单位信托的认可 QV7,G9  
authorized agent 指定代理人 .*BA 1sjE  
authorized capital 法定资本 nqT>qS[Z  
authorized clerk 出市员 ebqg"tPN{  
authorized dealer 认可交易商 KU-'+k2s;p  
authorized financial institution 认可财务机构 |^R*4;Phe  
authorized fund 认可基金 i3#'*7f%j  
authorized fund house 获授权的基金公司;认可基金公司 -"=)z /S  
authorized institution 认可机构 dL-i)F  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 OTj,O77k  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Hou*lCA  
authorized insurer 获授权保险人;获认可承保人 @}Zd (o  
authorized investment 特准投资项目 CEuWw:)  
authorized person 获授权人 gH[,Xx?BN!  
authorized representative 获授权代表 ^i+[m  
authorized share capital 法定股本 &iNwvA%9D  
automated quotation system 自动报价系统 #)o7"PW:  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] k;k}qq`d  
自动交易系统〔香港期货交易所有限公司〕 gxwo4.,  
automatic adjustment mechanism 自动调整机制 LXj5R99S  
automatic adjustment system 自动调整系统 RT^v:paNT2  
Automatic Clearing House 自动票据交换所 %Tv^GP{}  
automatic exchange rates accumulation system 自动化汇率累集系统 5Fm av5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 5,1{Tv`  
automatic teller machine [ATM] 自动柜员机 aBhV3Fd[B  
autopay 自动转帐 SRZL\m}  
available assets 可用资产 +L0w;wT  
available fiscal reserve 现存财政储备 S,''>`w  
available profit 可用利润 24u x  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 oKA&An  
average 平均;平均数;海损 5{K}?*3hJ  
average basic salary 平均基本薪金 ]N^*tO  
average consumer expenditure 平均消费开支;一般消费开支 j(eFoZz,  
average cost 平均成本 Ye5jB2Z  
average cost of land production 增辟土地平均成本 <xo-Fv  
average daily turnover 平均每日成交额 +H_MV=A^  
average daily wage rate 平均每日工资率 o%`Xa#*Ly  
average expenditure pattern 平均开支模式 =wG+Ao  
average growth rate 平均增长率 d;7 uFh|o  
average net fixed assets 固定资产平均净值 bl;zR  
average of relatives 相对价格平均数 ?<U{{ C  
average price 平均价格 vi!YN|}\  
average propensity to consume 平均消费倾向;一般消费倾向 G_ >G'2  
average propensity to save 平均储蓄倾向;一般储蓄倾向 yHeEobvb  
average rate 平均率 "B{ECM;  
average revenue 平均收入;平均收益 bc I']WgB-  
average stock 平均库存;平均存货 x[(?#  
average yearly rent 平均年租 D)Q)NI  
avoidance of double taxation 避免双重课税 "Pz}@=  
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 ?GA&f2]a  
;CHi\+` 5  
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