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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: ,d_Gn!  
A share A股;甲类股份 y2|R.EU\m<  
abatement of tax 减税;减扣免税额 ;zH HIdQ>-  
ABN AMRO Bank N.V. 荷兰银行 @It>*B yB.  
above-the-line expenditure 线上项目支出;经常预算支出 z rfUQO  
above-the-line receipt 线上项目收入;经常预算收入 '{b1!nC;  
ABSA Asia Limited 南非联合亚洲有限公司 =O$M_1lp  
absolute change 绝对数值变更 u bW]-U=T  
absolute expenditure 实际开支 |> enp>  
absolute guideline figure 绝对准则数字 quxdG>8  
absolute interest 绝对权益 +&=?BC}L9^  
absolute order of discharge 绝对破产解除令 gl%`qf6:O  
absolute profit margin 绝对利润幅度 bBc-^  
absolute value 实值;绝对值 23]Y<->Eu<  
absolutely vested interest 绝对既得权益 pY"O9x  
absorbed cost 已吸收成本;已分摊成本 3'`dFY,  
absorption 吸收;分摊;合并 !wz/c M;  
absorption rate 吸收率;摊配率;分摊率  ti@kKz  
ACB Finance Limited 亚洲商业财务有限公司 #]Y>KX2HG  
acceptable form of reciprocity 合理的互惠条件 b;cMl'  
acceptable rate 适当利率;适当汇率 !ZXUPH  
acceptance agreement 承兑协议 k@mVxnC  
acceptance for honour 参加承兑 eD?3"!c!  
acceptor 承兑人;接受人;受票人 1fU,5+PH  
acceptor for honour 参加承兑人 2}U!:bn(  
accident insurance 意外保险 z(y*hazK  
Accident Insurance Association of Hong Kong 香港意外保险公会 D<$XyP  
accident insurance scheme 意外保险计划 0E`1HP"b  
accident year basis 意外年度基准 k?GD/$1t  
accommodation 通融;贷款 9LJZ-/Wq  
accommodation bill 通融票据;空头票据 (qM j-l  
accommodation party 汇票代发人 ,F6=b/eZ  
account balance 帐户余额;帐户结余 +j14Q$  
account book 帐簿 $FTO  
account collected in advance 预收款项 @C_KV0i  
account current book 往来帐簿 s@4nWe  
account of after-acquired property 事后取得的财产报告 a?h*eAAc.  
account of defaulter 拖欠帐目 W!Gdf^Yy<  
account payable 应付帐款 #]WqM1u  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 W#fZ1E6  
account receivable 应收帐款 xgu `Q`~  
account receivable report 应收帐款报表 6?tlU>A2s  
account statement 结单;帐单;会计财务报表 x\e;+ubt}  
account title 帐户名称;会计科目 K6JVg$  
accountant's report 会计师报告 {=2DqkTD  
Accountant's Report Rules 会计师报告规则 h"mi"H^o  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Cs3^9m6;d  
Accounting Arrangements 《会计安排》 eDI= nSo  
accounting basis 会计基础 D B526O* [  
accounting by Official Receiver 破产管理署署长呈交的帐目 N7r_77%m0  
Accounting Circular 《会计通告》 O)|P,?  
accounting class 会计类别 Vgb *% I  
accounting date 记帐日期;会计结算日期 O4 3YY2  
accounting for money 款项核算 6DTTV66  
Accounting Officer 会计主任 QS.>0i/7l  
accounting period 会计报告期;会计期 0-Y:v(|.  
accounting policy 会计政策;会计方针 P;[OWSR[d  
accounting practice 会计惯例 /PBaIoJE  
accounting principle 会计准则 4BYE1fUzd  
accounting record 会计记录 Am0{8 '  
accounting report 会计报告 wm{3&m  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 EJ}!F?o  
Accounting Society of China 中国会计学会 rPNb\Ri  
accounting statement 会计报表 tY${M^^<J  
accounting system 会计制度;会计系统 ?^mi3VM  
accounting transaction 会计事项;帐务交易 h}_~y'^!  
accounting treatment 会计处理 D-Vai#Cd  
accounting year 会计年度 \6?A!w~6  
accretion 增值;添加 AUVgPXOwd  
accrual 应计项目;应累算数目 \@3Qi8u//  
accrual basis 应计制;权责发生制 'TC/vnM  
accrual basis accounting 应计制会计;权责发生制会计 GDhE[of  
accrue 应累算;应计 UUKP"  
accrued benefit 应累算利益 W%2 80\h  
accrued charges 应计费用 Ab%;Z5$fr  
accrued cumulative preference share dividend 应累算的累积优先股股息 5AS[\CB4  
accrued expenses 应累算费用 r)9Dy,  
accrued interest payable 应付利息;应计未付利息 v[@c*wo  
accrued interest receivable 应收利息;应计未收利息 "vYE+   
accrued right 累算权益 (6CN/A{qe  
accruing profit 应累算的利润  |{* }|  
accumulated fiscal reserve 累积财政储备 .?p\n7  
accumulated profit 累积利润;滚存溢利 q+ KzIde|%  
accumulated reserve 累积储备 UX3BeUi.)  
accumulation of surplus income 累积收益盈余 9odJr]  
acquired assets 既得资产 v%k9M{  
acquisition 收购;购置;取得 l kyzNy9R  
acquisition cost 购置成本 <H1 `  
acquisition expenses 购置费用 GLn{s  
acquisition of 100% interest 收购全部股权 IKMeJ(:S  
acquisition of control 取得控制权 '}g*!jL  
acquisition of fixed assets 购置固定资产 f)c~cJz<q  
acquisition of shell “买壳” 6) oLus  
acquisition price 收购价 g-`~eG28D5  
act of God 天灾 4k/V BZB  
acting partner 执事合伙人 ~^u16z,  
active market 买卖活跃的市场;交投畅旺的市场;旺市 %p^.\ch9  
active partner 积极参与的合伙人 *5zrZ]^  
active trading 交投活跃 ^mAYBOE  
actual circulation 实际流通 *Ype>x{  
actual cost 实际成本 -~eJn'W  
actual expenditure 实际开支;实际支出 U. AjYez  
actual income 实际入息;实际收入;实际收益 d=,%= @  
actual market 现货市场 ^qCkt1C-M  
actual price 现货价;实际价格 w;Q;[:y  
actual profit 实际利润 !R*-R.%  
actual quotation 实盘;实际价位;实际报价 Q0Nyqhvi  
actual year basis 按实际年度计算 $^&ig  
actuals 实货 {_(\` >  
actuarial investigation 精算调查 < Dx]b*H  
actuarial principle 精算原则 9Rek4<5  
actuarial report 精算师报告 U yw-2]!n  
Actuarial Society of Hong Kong 香港精算学会 UgWs{y2SE.  
actuarial valuation 精算师估值 Ladsw  
actuary 精算师 c}3W:}lW  
ad referendum agreement 暂定协议;有待覆核的协定 ]$U xCu  
ad valorem duty 从价税;按值征税  )>D+x5o]  
ad valorem duty system 从价税制 %/>xO3"T  
ad valorem fee 从价费  g PAX4'  
ad valorem tariff 从价关税 Z%GTnG|rG  
additional allowance 额外免税额 tO_H!kP  
additional amount for unexpired risk 未过期风险的额外款额 jBaB@LO9G  
additional assessable profit 补加应评税利润 JFgoN,xn  
additional assessment 补加评税 tBTTCwNT%  
additional commitment 额外承担 ZoKcJA  
additional commitment vote 额外承担拨款 $3Z-)m  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 SI:U0gUc  
additional dependent parent allowance 供养父母额外免税额 m/NdJMoN=  
additional provision 额外拨款 0Z|FZGRP  
additional stamp duty 附加印花税 #,{+3Y&5-+  
additional tax 补加税罚款;补加税款 2<mW\$  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 H:p Z-v*  
adjudged bankrupt 被裁定破产 =)O,`.M.Y  
adjudicated bankrupt 裁定破产人 0A{/B/r   
adjudication fee 裁定费;评定印花税额手续费;评估契据费 X0 -IRJ[  
adjudication of bankruptcy 裁定破产;宣告破产 g*w<*  
adjudication of insolvency 裁定无力偿还债务 v^ d]r Sm  
adjusted actual 经调整的实数;调整后的实数 &C>/L;  
adjusted current assets 经调整的流动资产;调整后的流动资产 X7L8h'(@  
adjusted figure 经调整的数字;调整后的数额 [i0Hm)Bd3  
adjusted liabilities 经调整的负债;调整后的负债 g'];Estb~  
adjusted loss 经调整的亏损;调整后的亏损 y2O4I'/5<  
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 l"n{.aL  
adjusted profit 经调整的利润;调整后的利润 Th`skK&U  
adjusted surplus 经调整的盈余额;调整后的盈余额 j@Qg0F  
adjusted value 经调整的价值;调整后的价值 m\/ Tj0e  
adjustment 调整;修订;理算〔保险〕 '03->7V  
adjustment centre 调剂中心 q9"=mO0J+  
adjustment lag 调整过程的时间差距;调整时差 kj+#Tn F-  
adjustment mechanism 调整机制 ~) ?  
adjustment of loss 亏损调整 bVmA tm[  
adjustment process 调整过程;调整程序 $./bjV%  
adjustment range 调整幅度 kP xa7  
administered exchange rate 受管制汇率 $3D'4\X~?  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 [P |[vWO  
administration expenses 行政费用 )Qm[[pnj  
administration fee 手续费;行政费 xf%4, JQ  
administration in bankruptcy 破产管理 ]a2W e`  
administration order 遗产管理令 mj?16\|]  
administrator 管理人;遗产管理人 8+m H:O  
administrator of the estate 遗产管理人 ,wKe fpV;5  
admission of debt 债项承认书 PL{Q!QJK'  
admission of proof 接纳债权证明 6io, uh!  
advance 放贷款项;垫付款项;预支款项;预付款项 $4jell  
advance account 暂支帐目;预付款帐户 1B*WfP~  
advance compensation 预付补偿金 ,fEO> i  
advance from shareholder 股东垫款 0'&X T^"  
advance pending reimbursement 预支以待日后付还 .I3?7  
advanced economy 先进经济体系 c62=*] ,  
advancement 预付;预付财产 5q@LxDy,b  
advances warrant 垫款令 D .vw8H3  
advancing 贷出 \b[9ebME  
adverse balance 逆差 i?Ss:v^  
adverse exchange 逆汇 <lr*ZSNY  
advertisement addressed to shareholders 在报章刊登的致股东通告 W:i?t8y\y  
advice for collection 托收通知书 3p?KU-  
advice of drawing 提款通知书;汇票通知书 >]'yK!a?  
advice of payment 付款通知 +Taa!hfys  
Advisory Committee [Securities and Futures Commission] [NnauItI  
谘询委员会〔证券及期货事务监察委员会〕 wwKh CmH  
Advisory Committee on Diversification 经济多元化谘询委员会 @|ye qy_:  
affidavit 誓章;遗产申报誓章 Ou'?]{  
affidavit of no receipt 述明无收款的誓章 >Ps7I  
affiliate 联号;联营公司;附属公司 9Pd* z>s  
affiliated company 附属公司;联号;联营公司 Dj\e@?Y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Hy{ Q#fq  
affordability 负担能力 ]IJRnVp%  
African Development Bank [AfDB] 非洲开发银行 w^K^I_2ge  
after-acquired property 事后取得的财产 u% 2<\:~j  
after-hours dealing 市后交易 Ql?^ B SqG  
after-tax profit 税后盈利;税后利润;税后溢利 HEK-L)S. *  
agency agreement 代理协议 ]43[6Im  
agency expenses 代理机构的开支 0ZAj=u@O  
agency fee 代理费 QbYc[8-[  
Agency Law 《代理法》 ')+0nPV  
agent 代理人;承销人 [%HIbw J  
agent of company 公司代理人 c*\<,n_  
agent's fee 代理人费;经纪费 E04l|   
aggregate 总计;总数;总体数字 OH<?DcfeL  
aggregate amount 总款额;总额 v}Wmd4Y'  
aggregate assets and liabilities 总体资产与负债 4{9d#[KW  
aggregate at constant price 按固定价格计算的总体数字 %R_{1GrL'c  
aggregate demand 总需求 ETv9k g  
aggregate gross position 总持仓量 nbofYI$rd&  
aggregate limit 总限额 lD;'tqaC  
aggregate of salaries tax 合计薪俸税 x:K?\<  
aggregate performance 总体表现;总体业绩 eR']#Q46{T  
aggregate supply 总体供应 Z\X'd_1!  
aggregate surplus 总盈余 ~4.r^)\  
aggregate total 整体总额 "u}9@}*  
aggregate value 总值;合计价值 {I%y;Aab8  
aggregated basis 合计基准 s #:%x#  
aggregated net chargeable income 合计应课税入息实额 L^9HH)Jc  
aggregation 合并计算;合计;总和 Ru%|}sfd  
aggregation of incomes of husband and wife 夫妇入息合并计算 /<)-q-W;  
aggregation of property 财产的总和 DrS~lTf=>  
agio 差价;贴水 Uv?'m&_  
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》 g: %9jf  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment -Q$nA>trKA  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 \Z5 +$Ij  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment XL< )v_  
《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》 (4~WWU (iT  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment y<r}"TAf-  
《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^c0Kh+  
agreement for a settlement 授产协议 5P^U_  
agreement for assignment 转让协议 irxz l3   
agreement for sale 售卖协议;买卖协议 N} />rD  
agreement for sale and purchase 买卖协议 4-4?IwS  
agreement for the payment of interest 支付利息协议 Z-Wfcnk  
agreement for the repayment of money 还款协议 Vk<k +=7  
agreement of reinsurance 再保险协议 ]Bu DaxWN  
Agricultural Bank of China 中国农业银行 3_ 2hC!u!K  
air passenger departure tax 飞机乘客离境税 =DgC C|p  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 G\H q/4  
airport tax 机场税 2YQ#-M  
alcohol duty 酒精税 -Q[g/%  
alienation 让与;让渡;转让 2RNrIU I2  
alimony 生活费;赡养费 'Tf9z+0;  
All Ordinaries Index [AOI] 所有普通股指数 L4974E?S  
all risks 全险;综合险 )q+4k m6  
All Sales Record for Stock Market 《股票市场成交报告》 oj.lj!  
Allied Capital Resources Limited 新联财务有限公司 ,7/ _T\d<  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 '"O&J}s;  
allocation letter 拨款信件 sWxK~Yg  
allocation of fund 分配款项;预留款项 [!+D <Y  
allocation of profit 利润分配;溢利分配  ]6~k4  
allocation warrant 拨款令 .j 'wQ+_  
allotment 分配;配股 aPBX=;(  
allotment notice 股份配售通知;配股通知 >q|Q-I~gs  
allotment of shares 股份分配 'C]jwxy  
allowable 可获宽免;免税的 _ VKgs]Y  
allowable business loss 可扣除的营业亏损 zGs|DB  
allowable expenses 可扣税的支出 26nBBS,;  
allowance 免税额;津贴;备抵;准备金 JLW$+62  
allowance for debts 债项的免税额 0/A-#'>  
allowance for depreciation by wear and tear 耗损折旧免税额 QT}iaeC1i  
allowance for funeral expenses 殡殓费的免税额 wixD\t59X  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 }u^:MI  
allowance for repairs and outgoings 修葺及支出方面的免税额 9".Uc8^p/F  
allowance to debtor 给债务人的津贴 2]Fu 1  
alteration of capital 资本更改 Yk7"XP[Y  
alternate trustee 候补受托人 yV_ L/,6}D  
amalgamation 合并 -- S"w@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 kgc.8  
ambit of charges 征税范围;收费范围 aJQXJ,>Lv  
amended valuation 经修订的估值 m+$/DD^-zl  
American Commodities Exchange 美国商品交易所 PJwEA  
American Express Bank Limited 美国运通银行 _W+Q3Jx-(  
American Stock Exchange 美国证券交易所 S-,kI  
amortization 摊销 {{zua- F  
amount due from banks 存放银行同业的款项 :|($,3*  
amount due from banks abroad 存放海外银行同业的款项 p2a?9R  
amount due from holding companies 控股公司欠款 >Jiij  
amount due from local banks 存放本港银行同业的款项 ORtg>az\%  
amount due to banks 银行同业的存款 [Y oa"K  
amount due to banks abroad 海外银行同业的存款 E 8^sy*f  
amount due to holding companies 控股公司存款 !h/dZ`#  
amount due to local banks 本港银行同业的存款 cUV TRWV  
amount due to outport banks 外埠银行同业的存款 okh0 _4  
amount for note issue 发行纸币的款额 3DI^y` av  
amount of bond 担保契据的款额 #mTMt;x  
amount of consideration 代价款额 V%o#AfMI_  
amount of contribution 供款数额 $l43>e{E  
amount of indebtedness 负债款额 -_w~JCx  
amount of principal of the loan 贷款本金额 <tU :U<ea]  
amount of rates chargeable 应征差饷数额 0O^r.&{j>  
amount of share capital 股本额 (V^QQ !:  
amount of sums assured 承保款额 {V=vn L--  
amount of variation 变动幅度 lk~dgky@  
amount of vote 拨款数额 ~q5-9{ma  
amount payable 应付款额 %N1T{   
amount receivable 应收款额 f0g6g!&gf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ju r1!rg%  
analysis 分析 WY3_7k8u  
ancillary risk 附属风险 [I_BCf  
annual account 周年帐目;周年帐目报表;年度决算;年结 B\NcCp`5  
annual accounting date 年结日期 J;7s/YH^  
annual allowance 每年免税额;年积金;年度津贴;年津 pO5v*oONz+  
annual balance 年度余额 @gY'YA8m  
annual disposable income 每年可动用收入 3l.Nz@a*  
annual estimates 周年预算 w# xncH:1  
annual fee 年费 |\rSa^:5  
annual general meeting 周年大会 EOofa6f&l  
annual growth rate 年增率;每年增长率 0>8ZN!@K  
annual long-term supplement 长期个案每年补助金 YcEtgpz@  
annual pensionable emolument 可供计算退休金的年薪 `s#sE.=o  
annual report 年报 54;l*}8Hl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]gjr+GV  
annual return 周年报表;周年申报表;每年报税表格 f%`*ba" v  
Annual Return Rules 《周年报表规则》 NKupOJJq  
annual review of consumer prices 每年消费物价回顾 +e&m#d  
annual roll-forward basis 逐年延展方式 *1 n;p)K  
annual salary 年薪 Q$/V)0  
annual statement 年度报表;年度决算表 h[Ndtq>3{  
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 tn(?nQN3  
annuitant 年金受益人 a!TBk=P  
annuity 年金 OL,/-;z6  
annuity contract 年金合约 x*5 Ch~<k  
annuity on human life 人寿年金 BG(R=, 7  
antecedent debt 先前的债项 CwTS/G  
ante-dated cheque 倒填日期支票 U-wq- GT  
anticipated expenditure 预期开支 xl1L4R)6D  
anticipated net profit 预期纯利 _"R3N  
anticipated revenue 预期收入 1(#*'xR  
anti-inflation measure 反通货膨胀措施 uW\@x4  
anti-inflationary stance 反通货膨胀立场 bIvJs9L  
apparent deficit 表面赤字 R=#q"9qz  
apparent financial solvency 表面偿债能力 tdMP,0u  
apparent partner 表面合伙人 "ZA$"^  
application for personal assessment 个人入息课税申请书 Uxj<x`<1x  
application of fund 资金应用 sw3:HNG=  
application to release as liquidator and to destruct the books of accounts and documents J};u25:}  
申请免除清盘人职务及毁灭帐簿与文件 =UI,+P:  
appointed actuary 委任精算师 1B9Fb.i  
appointed auditor 委任核数师;委任审计师 9^#zxmH)  
appointed trustee 委任的受托人 Mhu53DT  
appointer 委任人 60U{ e}Mkb  
apportioned pro rata 按比例分摊 -Fp!w"=T  
apportionment 分配;分摊 L V[66<T  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kz$6}&uk  
apportionment formula 分摊方程式 z$I[kR%I{  
apportionment of estate duty 遗产税的分摊 $ DABR  
appraisal 估价;评估 CA~em_dC  
appreciable growth 可观增长 *783xEF>f  
appreciable impact 显着影响 Q5`+eQ?_\  
appreciable increase 可观增长 a`[?,W:q  
appreciation 增值;升值 Tv*1q.MB  
appreciation against other currencies 相对其他货币升值 ?:{0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +7lRP)1R  
appreciation tax 增值税 B4\:2hBq  
appropriation 拨款;拨用;拨付 HiS,q0  
appropriation account 拨款帐目 n!CP_  
Appropriation Bill 拨款法案 -Z/6;2Q  
appropriation-in-aid system 补助拨款办法 c*M)DO`y;h  
approved assets 核准资产 ]$?zT`>(F  
approved basket stock 认可一篮子证券 ;*j6d3E  
approved budget 核准预算 @2%VU#!m  
approved charitable donation 认可慈善捐款 fRv S@  
approved charitable institution 认可慈善机构 @y;tk$e  
approved currency 核准货币;认可货币 kw}ISXz v  
approved estimates 核准预算 Qn'r+X5t  
approved estimates of expenditure 核准开支预算 ]'1N_m]?  
approved overseas insurer 核准海外保险人 &ESR1$)'P  
approved overseas trust company 核准海外信托公司 !Wdt:MUI8  
approved pooled investment fund 核准汇集投资基金 @6I[{{>X  
approved provident fund scheme 认可公积金计划 &ls!IN  
approved provision 核准拨款 63y':g  
approved redeemable share 核准可赎回股份 UtGd/\:  
approved regional stock 认可地区性证券 qhn&;{{  
approved retirement scheme 认可退休金计划 c@ZkX]g  
approved subordinated loan 核准附属贷款 q=E}#[EgY  
arbitrage 套戥;套汇;套利 YiI:uG!|D  
arbitrageur 套戥者;套汇者 b3 %&   
arbitrary amount 临时款项 %unK8z  
arrangement 措施;安排;协定 aP6%OI  
arrears 欠款 &:cTo(C'  
arrears of pay 欠付薪酬 Lct+cKKU  
arrears of revenue 逾期未收税款;逾期未收的帐项 :;hBq4h  
articles of association 组织章程;组织细则;组织章程细则 h.s<0.  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 )8N)Z~h  
ascertainment of profit 确定利润 9(FcA5Y  
"Asia Clear" “亚洲结算系统” %.atWX`b  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ETH#IM8J  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 xdTzG4  
Asian Development Fund [ADF] 亚洲发展基金 ]K0,nj*\c  
Asian dollar bond 亚洲美元债券 EK-bvZ  
Asian dollar market 亚洲美元市场 K~hlwjrt  
Asian dollar rate 亚洲美元利率 dv4r\ R^  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Kjca>/id  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 gQ+_&'C  
asked price 沽盘;喊价;索价;卖方报价 /wCxf5q0  
assessable income 应评税入息 3bI|X!j  
assessable loss 应评税亏损 raI~BIfe  
assessable profit 应评税利润 C7*Yg$`{  
assessable value 应评税值 r{:la56Xd  
assessed profit 估定利润 :#!F 7u  
assessed value 经评估价值 ~pBxFA  
assessment 评税;评定;估价;评税单 HjF'~n  
assessment number 评税编号;估价编号 $lG--s  
assessment of additional tax 补加税评税 {D2d({7  
assessment of performance 业绩评估;实绩评价 A`8}J4  
Assessor 评税主任 @SVEhk#  
asset price bubbles 资产价格泡沫 2Z1(J% 7  
asset-backed securities 具资产保证的证券 pcxl2I  
assets accretion 资产增值 $MVeMgPa  
assets and liabilities 资产与负债 );.<Yf{c  
assets betterment statement 资产递增表;资产改进表 +WEO]q?K  
assets lending 实物放款;有抵押贷款 0#[Nfe*  
assets of the company passing on the death 死者去世时转移的公司资产 U>M>FZ  
assets pledged as security for liabilities 用作负债抵押的资产 b8-^wJH!  
assets portfolio 资产投资组合 w7ABnX  
assets price 资产价格 V9 t:JY  
assets quality 资产质素 %$-3fj7  
assets realization 资产变现 oO9iB:w  
assets refinancing arrangement 资产再集资安排 YwTtI ID%  
assets securitization 资产证券化 lV*&^Q8.  
assets situated outside Hong Kong 在香港以外地方的资产 WAXrA$:3J  
assets stripping 削减资产;拆卖资产 BO cEL%+  
assets value 资产值 WRyv >Y  
assignee 承让人 NZ? =pfK\s  
assignment 转让;转让书;转让契 "%iR-s_>  
assignment of interest 权益转让 #+Gs{iXr  
assignment of letters patent and trade mark 专利证书及商标转让 @[ N~;>  
assignment of property 物业转让;物业转让书 KE1@z]  
assignment right 转让权 2F)OyE  
assignor 转让人 $R}iL  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 SxQDqoA~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 WQ`P^5e  
associate member 附属会员 *>H'@gS  
associated body corporate 相联法人团体 UVRV7^eTe  
associated company 相联公司;联属公司 ^rb7`s#G  
associated corporation 相联法团 L.&Vi"M <@  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *wl_8Sis}  
公认会计师公会〔英国〕 yq^$H^_O p  
Association of Futures Exchange Brokers 香港期货经纪协会 Z19y5?uR  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 :EAfD(D{)  
association of underwriters 承保人组织 X7!A(q+h  
assumption of control 接管 78A4n C  
assurance 担保;保险;转易;转易书 H zK=UcD  
assurance of interest 权益的转易 ( I~XwP&  
at 19XX price 按一九XX年价格计算 ( {62GWnn_  
at a discount 按赔价计算;按贴水价格计算;打折扣 {-Oc8XI/  
at a premium 按溢价计算;按升水价格计算 vYun^(_-  
at call 通知付款;按通知 -2XIF}.Hu  
at constant market price 按固定市价计算 qoq<dCt3  
at constant price 按固定价格计算 Gs?sO?j  
at cost 按成本计算 667tL(  
at current market price 按当时市价计算;按现时市价计算 $9b6,Y_-  
at current price 按当时价格计算;按现时价格计算 0a;zT O/"v  
at factor cost 按要素成本计算;按生产要素成本计算 Wsz9X;  
at money-of-the-day price 按付款当日价格计算 V3nv5/6  
at or better 按指定或较佳价位〔买卖指令〕 >@\-m  
at par 按面值计算;平价 SQRz8,sqkw  
at sight 见票即付 W# /Ol59  
at the close 按收市盘 [IW7]Fv<F  
at the opening 按开市盘 7E]l=Z`x  
attestation 见证;见证条款 [r~l O@  
at-the-money option 平价期权 .5zJ bZ9  
attorney 受权人;受托代表人 l0,O4k2'  
attornment 新拥有人承认书 #@`^  .  
attributable profit 可归属利润 9]9(o  
attributable share value 可归属股份价值 DA\O,^49h  
Auckland Stock Exchange 奥克兰证券交易所 W12K93tO  
auction 拍卖 +{*&I DW  
auctioneer 拍卖商 b(,[g>xH   
audit 审计;核数 vDL/PXNC  
Audit Commission 审计署 ~-zC8._w3r  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 8gdOQ=a  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 [!$>:_Vq/  
audit review 帐目审查 )FCqYCfk  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ]YKWa"  
audited account 审计帐目;经审计的帐目 WNi<|A#T{  
audited annual account 经审计的周年帐目 _u!G 6   
audited balance sheet 经审计的资产负债表 (x!bZ,fu  
auditor 核数师;核数主任;审计师 EtG)2)  
auditor's certificate 核数师证明书;审计师证明书 >skS`/6  
auditor's report 核数师报告;审计师报告 V19*~v=u  
Aussie bond 澳元债券 u?i1n=Ne  
austerity budget 紧缩预算 5sUnEHN  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 7]Yd-vA  
Australia All Ordinaries Index 澳洲所有普通股票指数 `w }"0+V  
Australian Dollar [AUD] 澳元 aV.<<OS   
Australian Options Market 澳大利亚期权市场 lX7^LB  
Australian Securities Commission 澳洲证券事务监察委员会 e%\KI\u  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会  0]HI c  
Australian Stock Exchange 澳大利亚证券交易所 + u+fEg/A  
Austrian Schilling [ATS] 奥地利先令 \k8_ZJw  
authentication 认证;鉴证 x@)u:0  
authority to purchase 委托购买证;委购书 Gz:a1-x  
authorization 认可;核准;授权;授权书 6P8X)3CE<T  
authorization by direction 指示授权  w4mL/j  
authorization by instruction 指令授权 4RNzh``u  
authorization by warrant 令状授权 zrM|8Cu  
authorization of unit trust 单位信托的认可 YVi]f2F%  
authorized agent 指定代理人 vbU{Et\ ^  
authorized capital 法定资本 O!jCQ{ T  
authorized clerk 出市员 n_j[hA  
authorized dealer 认可交易商 (A_9;uL^_  
authorized financial institution 认可财务机构 W:G*t4i  
authorized fund 认可基金 $hapSrS  
authorized fund house 获授权的基金公司;认可基金公司 v>6r|{  
authorized institution 认可机构 c2QC`h(Wb  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 %!RQ:?=  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 tee%E=P  
authorized insurer 获授权保险人;获认可承保人 5{UGSz 1  
authorized investment 特准投资项目 bV ym  
authorized person 获授权人 O #"O.GX<  
authorized representative 获授权代表 *(J<~:V?  
authorized share capital 法定股本 cD]t%`*  
automated quotation system 自动报价系统 W=drp>Uj  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] }j x{Cw  
自动交易系统〔香港期货交易所有限公司〕 4U3T..wA  
automatic adjustment mechanism 自动调整机制 3mWN?fC  
automatic adjustment system 自动调整系统 Im2g2 ]  
Automatic Clearing House 自动票据交换所 a[!':-R`s  
automatic exchange rates accumulation system 自动化汇率累集系统 r BaK$Ut  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ;XjKWM;  
automatic teller machine [ATM] 自动柜员机 ouuj d~b+  
autopay 自动转帐 '` n\YO.N  
available assets 可用资产 =6'A8d  
available fiscal reserve 现存财政储备 }0I! n@  
available profit 可用利润 Z(#a-_ g  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 0z .&  
average 平均;平均数;海损 2ma.zI@^u9  
average basic salary 平均基本薪金 {az8*MR=X  
average consumer expenditure 平均消费开支;一般消费开支 Z"A:^jZ<s  
average cost 平均成本 >PTq5pk  
average cost of land production 增辟土地平均成本 % tpjy,  
average daily turnover 平均每日成交额 r(RJ&\ !  
average daily wage rate 平均每日工资率 |oX l+&u  
average expenditure pattern 平均开支模式 qzq>C"z\Y$  
average growth rate 平均增长率 ,MdCeA%`  
average net fixed assets 固定资产平均净值 GerZA#  
average of relatives 相对价格平均数 l#Iof)@#  
average price 平均价格 Z# 1Qj9  
average propensity to consume 平均消费倾向;一般消费倾向 Zscmc;G  
average propensity to save 平均储蓄倾向;一般储蓄倾向 rkV ZP!7!  
average rate 平均率 27)$;1MT:  
average revenue 平均收入;平均收益 C0e< _6p=  
average stock 平均库存;平均存货 w$1.h'2  
average yearly rent 平均年租 p!=/a)4X  
avoidance of double taxation 避免双重课税 P )`-cfg  
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 :Z,zWk1|  
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