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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: Qo~|[]GE  
A share A股;甲类股份 ;-AC}jG  
abatement of tax 减税;减扣免税额 es^@C9qt  
ABN AMRO Bank N.V. 荷兰银行 74r$)\q  
above-the-line expenditure 线上项目支出;经常预算支出 FrC)2wX  
above-the-line receipt 线上项目收入;经常预算收入 P W_"JZ  
ABSA Asia Limited 南非联合亚洲有限公司 `gAW5 i-z5  
absolute change 绝对数值变更 Z`<5SHQd  
absolute expenditure 实际开支 7epil  
absolute guideline figure 绝对准则数字 t0_4jV t  
absolute interest 绝对权益 $p|Im,  
absolute order of discharge 绝对破产解除令 ^Na3VP  
absolute profit margin 绝对利润幅度 M}e}3w  
absolute value 实值;绝对值 '*B%&QC-  
absolutely vested interest 绝对既得权益 ON9L+"vqv0  
absorbed cost 已吸收成本;已分摊成本 0^vz /y1c  
absorption 吸收;分摊;合并 @jCMQYR  
absorption rate 吸收率;摊配率;分摊率 3i1TBhs6  
ACB Finance Limited 亚洲商业财务有限公司 Ae\:{[c_D  
acceptable form of reciprocity 合理的互惠条件 6WX?Xc]$3  
acceptable rate 适当利率;适当汇率 &=]!8z=  
acceptance agreement 承兑协议 :nOI|\ rC  
acceptance for honour 参加承兑 "5204I  
acceptor 承兑人;接受人;受票人 -tIye{  
acceptor for honour 参加承兑人 ]nNn"_qh  
accident insurance 意外保险 21O@yNpS$  
Accident Insurance Association of Hong Kong 香港意外保险公会 2HO2  
accident insurance scheme 意外保险计划 ,rV;T";r  
accident year basis 意外年度基准 }9kn;rb$g  
accommodation 通融;贷款 >n3ig~0d  
accommodation bill 通融票据;空头票据 nC(Lr,(  
accommodation party 汇票代发人 2@W`OW Njm  
account balance 帐户余额;帐户结余 y+p"5s"  
account book 帐簿 dVg'v7G&V(  
account collected in advance 预收款项 Ma4eu8  
account current book 往来帐簿 vi.INe  
account of after-acquired property 事后取得的财产报告 R^B8** N  
account of defaulter 拖欠帐目 g:Q:cSg<  
account payable 应付帐款 {n&GZG"f  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Id1de>:;  
account receivable 应收帐款 U1`pY:P  
account receivable report 应收帐款报表 MOPHu O{^  
account statement 结单;帐单;会计财务报表  ~)F_FS  
account title 帐户名称;会计科目 M@JW/~p'  
accountant's report 会计师报告 nDcH;_<;9a  
Accountant's Report Rules 会计师报告规则 n-g#nEc:  
accounting and auditing procedure 会计与审计程序;会计与核数程序 _Wq;bKG  
Accounting Arrangements 《会计安排》 31\mF\{V  
accounting basis 会计基础 Z;S)GUG^  
accounting by Official Receiver 破产管理署署长呈交的帐目 G5%k.IRz  
Accounting Circular 《会计通告》 _0BQnzC=  
accounting class 会计类别 2}XxRJ0   
accounting date 记帐日期;会计结算日期 #"8'y  
accounting for money 款项核算 \H&;.??W  
Accounting Officer 会计主任 E@EP9X >  
accounting period 会计报告期;会计期 &c}2[=  
accounting policy 会计政策;会计方针 PjofW%7F  
accounting practice 会计惯例 I@5$<SN  
accounting principle 会计准则 YC$>D? FW  
accounting record 会计记录 =d+`xN*  
accounting report 会计报告 0"Euf41  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;66{S'*[  
Accounting Society of China 中国会计学会 3-oKY*jO  
accounting statement 会计报表 Vju/+  
accounting system 会计制度;会计系统 e,Z[Nox  
accounting transaction 会计事项;帐务交易 zJ$U5r/u  
accounting treatment 会计处理 M N (o  
accounting year 会计年度 6VS_L@  
accretion 增值;添加 LcT;7yv  
accrual 应计项目;应累算数目 F|cli <  
accrual basis 应计制;权责发生制 cY Qm8TR<  
accrual basis accounting 应计制会计;权责发生制会计 /E3~z0  
accrue 应累算;应计 'y5H%I!  
accrued benefit 应累算利益 2'@D0L  
accrued charges 应计费用 ' 9%iHx-<  
accrued cumulative preference share dividend 应累算的累积优先股股息 }u8g7Nj  
accrued expenses 应累算费用 7nB X@Uo  
accrued interest payable 应付利息;应计未付利息 -p%cw0*Y]C  
accrued interest receivable 应收利息;应计未收利息 =v0w\( ?N  
accrued right 累算权益 _Fn`G .r<  
accruing profit 应累算的利润 tt CC] Q  
accumulated fiscal reserve 累积财政储备 r&ys?@+G  
accumulated profit 累积利润;滚存溢利 VoQhzp6&  
accumulated reserve 累积储备 ty:{e]e  
accumulation of surplus income 累积收益盈余 =f23lA  
acquired assets 既得资产 JNT|h zV  
acquisition 收购;购置;取得 F@HJ3O9  
acquisition cost 购置成本 |tU wlc>  
acquisition expenses 购置费用 rxs:)# ?A  
acquisition of 100% interest 收购全部股权 f3 imkZ(  
acquisition of control 取得控制权 6oFA=CjU{  
acquisition of fixed assets 购置固定资产 oIQ$98M  
acquisition of shell “买壳” #2lvRJB  
acquisition price 收购价 GHo mk##0E  
act of God 天灾 u/NcX  
acting partner 执事合伙人 B~M6l7^?  
active market 买卖活跃的市场;交投畅旺的市场;旺市 =p7id5"  
active partner 积极参与的合伙人 XL9-N?(@  
active trading 交投活跃 fQwLx  
actual circulation 实际流通 \/C5L:|p_  
actual cost 实际成本 wCV~9JTJ!  
actual expenditure 实际开支;实际支出 cnRgzj<ek  
actual income 实际入息;实际收入;实际收益 bvHQ# :}H  
actual market 现货市场 bR1Q77<G\  
actual price 现货价;实际价格 7F_N{avr  
actual profit 实际利润 kZ]pV=\Y*  
actual quotation 实盘;实际价位;实际报价 F\v~2/J5v  
actual year basis 按实际年度计算 FUZuS!sJ  
actuals 实货 K`j:F>b  
actuarial investigation 精算调查 $~j9{*]5  
actuarial principle 精算原则 IxG7eX!  
actuarial report 精算师报告 ]>ndFE6kl  
Actuarial Society of Hong Kong 香港精算学会 dc_2nF  
actuarial valuation 精算师估值 P RNq8nmxC  
actuary 精算师 )]LP8 J&  
ad referendum agreement 暂定协议;有待覆核的协定 /{P-WRz>  
ad valorem duty 从价税;按值征税 j,SZJ{ebXg  
ad valorem duty system 从价税制 yqtaQ0F~  
ad valorem fee 从价费 a8G<x <  
ad valorem tariff 从价关税 UI'fzlB  
additional allowance 额外免税额 1 .[OS  
additional amount for unexpired risk 未过期风险的额外款额 B9Wd '  
additional assessable profit 补加应评税利润 6.$z!~8  
additional assessment 补加评税 (i?9/8I  
additional commitment 额外承担 9Zmq7a E  
additional commitment vote 额外承担拨款 |7Ab_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9]lyV  
additional dependent parent allowance 供养父母额外免税额 A_e5Vb ,u.  
additional provision 额外拨款 {t.S_|IE  
additional stamp duty 附加印花税 (uy\~Zb  
additional tax 补加税罚款;补加税款 A0,e3gb  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 _ b</ ::Tp  
adjudged bankrupt 被裁定破产 XX "3.zW  
adjudicated bankrupt 裁定破产人 ie>mOsz  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 8J- ?bo  
adjudication of bankruptcy 裁定破产;宣告破产 1)qD)E5&cf  
adjudication of insolvency 裁定无力偿还债务 }W(t> >  
adjusted actual 经调整的实数;调整后的实数 +EqL|  
adjusted current assets 经调整的流动资产;调整后的流动资产 0%Y}CDn_  
adjusted figure 经调整的数字;调整后的数额 }f% Qk0^  
adjusted liabilities 经调整的负债;调整后的负债 [d-Y1  
adjusted loss 经调整的亏损;调整后的亏损 R=$}uDFmW  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ^<uQ9p^B  
adjusted profit 经调整的利润;调整后的利润 V]"pM]>3X  
adjusted surplus 经调整的盈余额;调整后的盈余额 Z }Q/u^Z  
adjusted value 经调整的价值;调整后的价值 HD1/1?y!@q  
adjustment 调整;修订;理算〔保险〕 WTjmU=<\  
adjustment centre 调剂中心 vS[\ j  
adjustment lag 调整过程的时间差距;调整时差 (<@`MPI\@  
adjustment mechanism 调整机制 iel@"E 4  
adjustment of loss 亏损调整 9 '(m"c_  
adjustment process 调整过程;调整程序 jGo\_O<of  
adjustment range 调整幅度 qn,fx6v4  
administered exchange rate 受管制汇率 +x/vZXtOK  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 :#{0yno)H  
administration expenses 行政费用 Iz;^D!  
administration fee 手续费;行政费 *J >6i2M,u  
administration in bankruptcy 破产管理 yF_/.mI  
administration order 遗产管理令 _34%St!lg  
administrator 管理人;遗产管理人 yD`pUE$  
administrator of the estate 遗产管理人 <^'IC9D]  
admission of debt 债项承认书 }_mMQg2>=  
admission of proof 接纳债权证明 oIMS >&  
advance 放贷款项;垫付款项;预支款项;预付款项 (H:A|Lw  
advance account 暂支帐目;预付款帐户 52,'8` ]  
advance compensation 预付补偿金 6D`.v@  
advance from shareholder 股东垫款 Y=O-^fL  
advance pending reimbursement 预支以待日后付还 Uz[#ye  
advanced economy 先进经济体系 NR-<2 e3  
advancement 预付;预付财产 B[ D s?:  
advances warrant 垫款令 9C7HL;MF  
advancing 贷出 (:%t  
adverse balance 逆差 g[~J107%A  
adverse exchange 逆汇 h0$ \JXk  
advertisement addressed to shareholders 在报章刊登的致股东通告 \OWxf[  
advice for collection 托收通知书 x{GFCy7  
advice of drawing 提款通知书;汇票通知书 so| U&`G  
advice of payment 付款通知 1,U)rx$H  
Advisory Committee [Securities and Futures Commission] 0]$-}AYM  
谘询委员会〔证券及期货事务监察委员会〕 0>e]i[P.  
Advisory Committee on Diversification 经济多元化谘询委员会 V?`|Ha}  
affidavit 誓章;遗产申报誓章 zy8+~\a+Y&  
affidavit of no receipt 述明无收款的誓章 l8_RA  
affiliate 联号;联营公司;附属公司 fA[T5<66  
affiliated company 附属公司;联号;联营公司 :Z_abKt  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 '?fGI3b~/  
affordability 负担能力 (v:8p!QN  
African Development Bank [AfDB] 非洲开发银行 q|IU+r:! 3  
after-acquired property 事后取得的财产 (?lT @RY/  
after-hours dealing 市后交易 Goy[P2m  
after-tax profit 税后盈利;税后利润;税后溢利 +^J;ic  
agency agreement 代理协议 V`YmGo  
agency expenses 代理机构的开支 #J8(*!I  
agency fee 代理费 N=~DSsw  
Agency Law 《代理法》 #e[r0f?U  
agent 代理人;承销人 aSJD'u4w.a  
agent of company 公司代理人 0tPwhJ  
agent's fee 代理人费;经纪费 /OMgj7olD  
aggregate 总计;总数;总体数字 d-W*`:Q  
aggregate amount 总款额;总额 TIaiJvo  
aggregate assets and liabilities 总体资产与负债 n!lE|if  
aggregate at constant price 按固定价格计算的总体数字 [9Tnp]q  
aggregate demand 总需求 "T<7j.P?  
aggregate gross position 总持仓量 5LU7}v~/  
aggregate limit 总限额 fD8GAav  
aggregate of salaries tax 合计薪俸税 g2rH"3sC  
aggregate performance 总体表现;总体业绩 :O?3lj)  
aggregate supply 总体供应 6Bexwf<u  
aggregate surplus 总盈余 \yLFV9P}EL  
aggregate total 整体总额 r?^L/HGc  
aggregate value 总值;合计价值 }jFRuT;35  
aggregated basis 合计基准 PpNG`_O  
aggregated net chargeable income 合计应课税入息实额 9y} J|z  
aggregation 合并计算;合计;总和 Y`6<:8[?  
aggregation of incomes of husband and wife 夫妇入息合并计算 Gc5mR9pV   
aggregation of property 财产的总和 g?Rq .py]!  
agio 差价;贴水 MU:v& sk  
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》  p1&=D%/  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment /Bk`3~]E>  
《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》 EQM[!g^a  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 98 uMD  
《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》 fZJM'+J@A  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 77 Z:!J|  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 #T`1Z"h<  
agreement for a settlement 授产协议 I?%#`Rvu  
agreement for assignment 转让协议 iU=:YPE+ .  
agreement for sale 售卖协议;买卖协议 u09D`QPP]  
agreement for sale and purchase 买卖协议 YG*}F|1  
agreement for the payment of interest 支付利息协议 |S]fs9  
agreement for the repayment of money 还款协议 73{<;z}i  
agreement of reinsurance 再保险协议 (OavgJ+Y  
Agricultural Bank of China 中国农业银行 D$w?  
air passenger departure tax 飞机乘客离境税 -$@'@U  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Ywcgt|  
airport tax 机场税 8vfC  
alcohol duty 酒精税 <$#^)]Ts  
alienation 让与;让渡;转让 TQ[J,  
alimony 生活费;赡养费 o4LVG  
All Ordinaries Index [AOI] 所有普通股指数 C8 }=fa3u  
all risks 全险;综合险 Y;dqrA>@  
All Sales Record for Stock Market 《股票市场成交报告》 ]~ S zb  
Allied Capital Resources Limited 新联财务有限公司 )]E?~$,  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 rg]z  
allocation letter 拨款信件 !.4q{YWcYk  
allocation of fund 分配款项;预留款项 ,zJ:a>v  
allocation of profit 利润分配;溢利分配 -b?s\X  
allocation warrant 拨款令 4s"x}c">F  
allotment 分配;配股 ' 8Q }pp`  
allotment notice 股份配售通知;配股通知 NpbZt;%t  
allotment of shares 股份分配 9o]!D,u8=5  
allowable 可获宽免;免税的 =vDDfPR  
allowable business loss 可扣除的营业亏损 xf|C{XV@H  
allowable expenses 可扣税的支出 -KG1"g,2  
allowance 免税额;津贴;备抵;准备金 zY-?Bv_D  
allowance for debts 债项的免税额 77]lp mC  
allowance for depreciation by wear and tear 耗损折旧免税额 tZ*>S]qD  
allowance for funeral expenses 殡殓费的免税额 lACS^(  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 kn`O3cW/  
allowance for repairs and outgoings 修葺及支出方面的免税额 {7 ](-  
allowance to debtor 给债务人的津贴 g"g3|$#Ej|  
alteration of capital 资本更改 ] {0OPU  
alternate trustee 候补受托人 SK*<H~2  
amalgamation 合并 P$@:T[}v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ldRq:M5z  
ambit of charges 征税范围;收费范围 9c5DEq  
amended valuation 经修订的估值 &k`lb kq  
American Commodities Exchange 美国商品交易所  _BCq9/  
American Express Bank Limited 美国运通银行 y"K[#&,0  
American Stock Exchange 美国证券交易所 yD0DPtti  
amortization 摊销 'mF&`BN}b  
amount due from banks 存放银行同业的款项 *w6F0>u  
amount due from banks abroad 存放海外银行同业的款项 o+- 0`!yj  
amount due from holding companies 控股公司欠款 };gcM @]]E  
amount due from local banks 存放本港银行同业的款项 Mi}k>5VT  
amount due to banks 银行同业的存款 6!=q+sw/X  
amount due to banks abroad 海外银行同业的存款 Zl.,pcL  
amount due to holding companies 控股公司存款 eF4f7>5Cv  
amount due to local banks 本港银行同业的存款 y~VLa  
amount due to outport banks 外埠银行同业的存款 Le,;)Nd  
amount for note issue 发行纸币的款额 9w1`_r[J  
amount of bond 担保契据的款额 kp6&e  
amount of consideration 代价款额 ?-<>he  
amount of contribution 供款数额 SF"r</c[  
amount of indebtedness 负债款额 "K;""]#wg0  
amount of principal of the loan 贷款本金额 '=Acg"aT  
amount of rates chargeable 应征差饷数额 tQTjqy{K  
amount of share capital 股本额 j|[>f  
amount of sums assured 承保款额 e Dpt1  
amount of variation 变动幅度 o,$K=#Iv  
amount of vote 拨款数额 Ldy(<cN  
amount payable 应付款额 ],'"iVh  
amount receivable 应收款额 3XncEdy_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2cZgG^  
analysis 分析 ajf(Ii\/  
ancillary risk 附属风险 Pv*]AF;9pQ  
annual account 周年帐目;周年帐目报表;年度决算;年结 z 1.vnGP  
annual accounting date 年结日期 :1v.Jk  
annual allowance 每年免税额;年积金;年度津贴;年津 A3J=,aRI_v  
annual balance 年度余额 )vY)Mg  
annual disposable income 每年可动用收入 B f.- 5  
annual estimates 周年预算 X"jtPYCpV{  
annual fee 年费 i nk !>Z  
annual general meeting 周年大会 dChMjaix  
annual growth rate 年增率;每年增长率 B& 5Md.h  
annual long-term supplement 长期个案每年补助金 u!t<2`:h  
annual pensionable emolument 可供计算退休金的年薪 L9!\\U  
annual report 年报 DIkf#}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fW=eB'Sl  
annual return 周年报表;周年申报表;每年报税表格 7IrH(~Fo  
Annual Return Rules 《周年报表规则》 3A.lS+P1  
annual review of consumer prices 每年消费物价回顾 {?r5~ T`2  
annual roll-forward basis 逐年延展方式 Sj v iH  
annual salary 年薪 uu/2C \n}  
annual statement 年度报表;年度决算表 Ve xxdg  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 yMpZ-b$*~  
annuitant 年金受益人 Qn;,OB k  
annuity 年金 ghTue*A  
annuity contract 年金合约  LYyud  
annuity on human life 人寿年金 &fE2zTz  
antecedent debt 先前的债项 %kP=VUXj  
ante-dated cheque 倒填日期支票 F><ficT  
anticipated expenditure 预期开支 ` :Oje  
anticipated net profit 预期纯利 Ian+0 ?`e  
anticipated revenue 预期收入 yIWgC[  
anti-inflation measure 反通货膨胀措施 %Vk77(  
anti-inflationary stance 反通货膨胀立场 WM ]eb, 8q  
apparent deficit 表面赤字 8KsPAK_  
apparent financial solvency 表面偿债能力 !bCaDTz  
apparent partner 表面合伙人 C>QWV[F  
application for personal assessment 个人入息课税申请书 'k[vcnSz\/  
application of fund 资金应用 ,G[Y< ~Hy  
application to release as liquidator and to destruct the books of accounts and documents a&7uRR26  
申请免除清盘人职务及毁灭帐簿与文件 VDiW9]  
appointed actuary 委任精算师 &7r a  
appointed auditor 委任核数师;委任审计师 b&9~F6aM  
appointed trustee 委任的受托人 f*Os~@K  
appointer 委任人 1R7tnR@[u  
apportioned pro rata 按比例分摊 xrv0%  
apportionment 分配;分摊 fT YlIT9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bas1(/|S  
apportionment formula 分摊方程式 vdot .  
apportionment of estate duty 遗产税的分摊 yA';~V\V{>  
appraisal 估价;评估 wR"17z7[]  
appreciable growth 可观增长 +fQJ#?N2n  
appreciable impact 显着影响 dZ4c!3'F  
appreciable increase 可观增长 Q 87'zf  
appreciation 增值;升值 $<3^( y  
appreciation against other currencies 相对其他货币升值 ,}NTV ~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -wh  
appreciation tax 增值税 gJ^taUE  
appropriation 拨款;拨用;拨付 4zZ.v"laVM  
appropriation account 拨款帐目 x~](d8*=  
Appropriation Bill 拨款法案 s&XL{FE  
appropriation-in-aid system 补助拨款办法 o.s(=iG  
approved assets 核准资产 D2RvFlAXu  
approved basket stock 认可一篮子证券 h05<1>?|  
approved budget 核准预算 E;An':j  
approved charitable donation 认可慈善捐款 &q#. >  
approved charitable institution 认可慈善机构 xtK\-[n  
approved currency 核准货币;认可货币 ` }B,w-,io  
approved estimates 核准预算 NCgKWyRR  
approved estimates of expenditure 核准开支预算 ,;f5OUl?[  
approved overseas insurer 核准海外保险人 +zEyCx=8H  
approved overseas trust company 核准海外信托公司 hS&.-5v  
approved pooled investment fund 核准汇集投资基金 2UxmKp[  
approved provident fund scheme 认可公积金计划 yR"mRy1  
approved provision 核准拨款 lNTbd"}$:  
approved redeemable share 核准可赎回股份 Fh/sD?  
approved regional stock 认可地区性证券 [2!C ^ \t  
approved retirement scheme 认可退休金计划 "]\3t;IT  
approved subordinated loan 核准附属贷款 |7${E^u  
arbitrage 套戥;套汇;套利 Z*=$n_ G  
arbitrageur 套戥者;套汇者 X8wtdd]64  
arbitrary amount 临时款项 KN>h*eze  
arrangement 措施;安排;协定 <,X=M6$0n  
arrears 欠款 Mq_P'/  
arrears of pay 欠付薪酬 #$F*.vQSs+  
arrears of revenue 逾期未收税款;逾期未收的帐项 9TwKd0AT$&  
articles of association 组织章程;组织细则;组织章程细则 1MmEP  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 0E)M6 jJ  
ascertainment of profit 确定利润 nj1PR`AE  
"Asia Clear" “亚洲结算系统” 3eB)X2~   
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ?]o(cz  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 L\V`ou  
Asian Development Fund [ADF] 亚洲发展基金 - FJLM  
Asian dollar bond 亚洲美元债券 9SJSUv:@  
Asian dollar market 亚洲美元市场 rK|("  
Asian dollar rate 亚洲美元利率 U*,\UF  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3[8p,wx  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 C~C`K%7  
asked price 沽盘;喊价;索价;卖方报价 X,{[R |  
assessable income 应评税入息 Av4(=}M}@  
assessable loss 应评税亏损 ) $0>L5d:  
assessable profit 应评税利润 mu5r4W47  
assessable value 应评税值 Ty#sY'%  
assessed profit 估定利润 WdB\n/BWB  
assessed value 经评估价值 Ey=}bBx  
assessment 评税;评定;估价;评税单 X~SNkM  
assessment number 评税编号;估价编号 JpxQS~VX  
assessment of additional tax 补加税评税 GRaU]Z]ck  
assessment of performance 业绩评估;实绩评价 g's!\kr  
Assessor 评税主任 ~Yc!~Rz  
asset price bubbles 资产价格泡沫 D4uAwmc  
asset-backed securities 具资产保证的证券 %F^,6y  
assets accretion 资产增值  +cKOIMu9  
assets and liabilities 资产与负债 Q7i(M >|O  
assets betterment statement 资产递增表;资产改进表 ?7J::}R  
assets lending 实物放款;有抵押贷款 9A/bA|$  
assets of the company passing on the death 死者去世时转移的公司资产 9%bErMHL  
assets pledged as security for liabilities 用作负债抵押的资产 CxSh.$l  
assets portfolio 资产投资组合 /)`]p1c1%w  
assets price 资产价格 L\t_zf_0  
assets quality 资产质素 K}2G4*8S_G  
assets realization 资产变现 yvnDS"0<  
assets refinancing arrangement 资产再集资安排 $PAAmaigi  
assets securitization 资产证券化 !Ce!D0Tx  
assets situated outside Hong Kong 在香港以外地方的资产 .2s^8gO  
assets stripping 削减资产;拆卖资产 UtQCTNjC{  
assets value 资产值 zx*D)i5-  
assignee 承让人 hljKBx ~  
assignment 转让;转让书;转让契 _O ;4>  
assignment of interest 权益转让 CGkx_E]  
assignment of letters patent and trade mark 专利证书及商标转让 B^/k`h6J  
assignment of property 物业转让;物业转让书 ~qIr'?D  
assignment right 转让权 f^ZhFu?  
assignor 转让人 pM}~/  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 7B\Q5fLQ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $15H_X*!  
associate member 附属会员 cOZBl;}  
associated body corporate 相联法人团体 +S`cUn7  
associated company 相联公司;联属公司 !IA\c(c^  
associated corporation 相联法团 .!Kqcz% A  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \CV HtV  
公认会计师公会〔英国〕 Xo&\~b#-  
Association of Futures Exchange Brokers 香港期货经纪协会 cbs ;  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 l(}MM|ka  
association of underwriters 承保人组织 pOh<I {r1  
assumption of control 接管 \ 9iiS(e  
assurance 担保;保险;转易;转易书 gNc;P[  
assurance of interest 权益的转易 WW>m`RU`  
at 19XX price 按一九XX年价格计算 Tj{3#?]Ho  
at a discount 按赔价计算;按贴水价格计算;打折扣 .wyuB;:  
at a premium 按溢价计算;按升水价格计算 $G5:/,Q  
at call 通知付款;按通知 .U44p*I  
at constant market price 按固定市价计算 S#r|?GYua  
at constant price 按固定价格计算 x 4sIZe+  
at cost 按成本计算 0L1sF'ZN  
at current market price 按当时市价计算;按现时市价计算 +l.LwA  
at current price 按当时价格计算;按现时价格计算 cc:$$_'L  
at factor cost 按要素成本计算;按生产要素成本计算 < (B|g&A  
at money-of-the-day price 按付款当日价格计算 #S x  
at or better 按指定或较佳价位〔买卖指令〕 ^!0z+M:>^  
at par 按面值计算;平价  m l@% H  
at sight 见票即付 V|[NL4  
at the close 按收市盘 +|7N89l  
at the opening 按开市盘 +!!G0Zj/  
attestation 见证;见证条款 "tK|/R+  
at-the-money option 平价期权 %>6ilG Q+  
attorney 受权人;受托代表人 e-[PuJ  
attornment 新拥有人承认书 SynRi/BRmw  
attributable profit 可归属利润 ?u/UV,";y  
attributable share value 可归属股份价值 {?2|rv)  
Auckland Stock Exchange 奥克兰证券交易所 'W>y v  
auction 拍卖 (DS"*4ty  
auctioneer 拍卖商 kFC*,  
audit 审计;核数 nc\2A>f`  
Audit Commission 审计署 0:<Y@#L  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +."cbqGP_q  
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〕 k_ywwkG9lU  
audit review 帐目审查 <VutwtA  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 s{8=Q0^  
audited account 审计帐目;经审计的帐目 G--(Ef%v'  
audited annual account 经审计的周年帐目 BV }CmU&DA  
audited balance sheet 经审计的资产负债表 YOj&1ymBZ  
auditor 核数师;核数主任;审计师 ~!Nw]lb!  
auditor's certificate 核数师证明书;审计师证明书 RqP_^tB  
auditor's report 核数师报告;审计师报告 yU4mS;GX  
Aussie bond 澳元债券 }.Z `   
austerity budget 紧缩预算 /BD'{tZ]Sl  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 YD;d*E%t  
Australia All Ordinaries Index 澳洲所有普通股票指数 X1o^MMpz(F  
Australian Dollar [AUD] 澳元 4>LaA7)v  
Australian Options Market 澳大利亚期权市场 q=D8 Nz  
Australian Securities Commission 澳洲证券事务监察委员会 &;)B qqXc  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 'GX x|.  
Australian Stock Exchange 澳大利亚证券交易所 zy nX9t  
Austrian Schilling [ATS] 奥地利先令 `j9\]50Z>  
authentication 认证;鉴证 Xt$P!~Lu  
authority to purchase 委托购买证;委购书 rpDBKo  
authorization 认可;核准;授权;授权书 E2YVl%.  
authorization by direction 指示授权 Y6Cm PxOQ  
authorization by instruction 指令授权 gx',K1T  
authorization by warrant 令状授权 TI/RJF b  
authorization of unit trust 单位信托的认可 &v t)7[  
authorized agent 指定代理人 o3GkTn O  
authorized capital 法定资本 G5K?Q+n   
authorized clerk 出市员 ir>h3Zk   
authorized dealer 认可交易商 ,(zV~-:9  
authorized financial institution 认可财务机构 Tsj/alC[  
authorized fund 认可基金 ~cfXEjE6  
authorized fund house 获授权的基金公司;认可基金公司 *w O~RnP  
authorized institution 认可机构 HKI\i)c  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _ SOwiz  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 `O%nDry  
authorized insurer 获授权保险人;获认可承保人 b;5j awG  
authorized investment 特准投资项目 9+PAyI#w  
authorized person 获授权人 |iX>hJSl  
authorized representative 获授权代表 0B!(i.w  
authorized share capital 法定股本 D}lqd Ja  
automated quotation system 自动报价系统 wy tMoG\  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] n%#3xo a  
自动交易系统〔香港期货交易所有限公司〕 lS7L|  
automatic adjustment mechanism 自动调整机制 cNxxX!P/  
automatic adjustment system 自动调整系统 ~<9e }J  
Automatic Clearing House 自动票据交换所 law$LL  
automatic exchange rates accumulation system 自动化汇率累集系统 kp*!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 JGTsVa2  
automatic teller machine [ATM] 自动柜员机 CfP-oFHoQ  
autopay 自动转帐 3S]Q IZ1  
available assets 可用资产 =_zo  
available fiscal reserve 现存财政储备 8.N`^Nj 1  
available profit 可用利润 _ahp7-O  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 v[{7\Hha  
average 平均;平均数;海损 -3v\ c~  
average basic salary 平均基本薪金 O6)Po  
average consumer expenditure 平均消费开支;一般消费开支 oy5K* }  
average cost 平均成本 ab%I&B<b  
average cost of land production 增辟土地平均成本 v;9(FLtL  
average daily turnover 平均每日成交额 B5vLV@>]  
average daily wage rate 平均每日工资率 j~K(xf  
average expenditure pattern 平均开支模式 :Dw_$  
average growth rate 平均增长率 LjE3|+pJ  
average net fixed assets 固定资产平均净值 G?=&\fg_:  
average of relatives 相对价格平均数 !/u  
average price 平均价格 <N$Hb2b  
average propensity to consume 平均消费倾向;一般消费倾向 _cWuRvY  
average propensity to save 平均储蓄倾向;一般储蓄倾向 -Yh(bS l  
average rate 平均率 ,f>9oOqqA  
average revenue 平均收入;平均收益 jOrfI-&.G  
average stock 平均库存;平均存货  Fpn*]x  
average yearly rent 平均年租 QOYMT( j  
avoidance of double taxation 避免双重课税 N{Z+  
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 %A'mXatk  
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