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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: ?xwLe  
A share A股;甲类股份 #(7^V y&  
abatement of tax 减税;减扣免税额 "O~7s}  
ABN AMRO Bank N.V. 荷兰银行 H7FOf[3'  
above-the-line expenditure 线上项目支出;经常预算支出 Tm\a%Z`U>  
above-the-line receipt 线上项目收入;经常预算收入 >=1Aa,_tc  
ABSA Asia Limited 南非联合亚洲有限公司 U3u j`Oq  
absolute change 绝对数值变更 y**YFQ*sc  
absolute expenditure 实际开支 7bk`u'0%  
absolute guideline figure 绝对准则数字 HSR,moI  
absolute interest 绝对权益 IFsh"i  
absolute order of discharge 绝对破产解除令 x7GYWK 9  
absolute profit margin 绝对利润幅度 ]w0_!Z&  
absolute value 实值;绝对值 [2{2w68D!  
absolutely vested interest 绝对既得权益 p~WX\;   
absorbed cost 已吸收成本;已分摊成本 "^Vnnb:Z*o  
absorption 吸收;分摊;合并 &6e A.  
absorption rate 吸收率;摊配率;分摊率 / %1-tGh  
ACB Finance Limited 亚洲商业财务有限公司 zJ)`snN|  
acceptable form of reciprocity 合理的互惠条件 % oJH 6F  
acceptable rate 适当利率;适当汇率 ]TVc 'G;  
acceptance agreement 承兑协议 {X 5G  
acceptance for honour 参加承兑 ra;:  
acceptor 承兑人;接受人;受票人 4s9q Q8?  
acceptor for honour 参加承兑人 ~6=aoF5"3?  
accident insurance 意外保险 a$K6b5`>Rs  
Accident Insurance Association of Hong Kong 香港意外保险公会 068DC_  
accident insurance scheme 意外保险计划 :.= #U  
accident year basis 意外年度基准 +#L'g c  
accommodation 通融;贷款 8.HJoos  
accommodation bill 通融票据;空头票据 J@A^k1B  
accommodation party 汇票代发人 {8 #  
account balance 帐户余额;帐户结余 |G)P I`BH  
account book 帐簿 _MW W  
account collected in advance 预收款项 7jw5'`;)"  
account current book 往来帐簿 !i_~<6Wa7  
account of after-acquired property 事后取得的财产报告 %/2OP &1<  
account of defaulter 拖欠帐目 l?A~^4(5a/  
account payable 应付帐款 []doLt;J  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 `-MCI)Fq_R  
account receivable 应收帐款 &o]fBdn  
account receivable report 应收帐款报表 y[ZVi5) ,  
account statement 结单;帐单;会计财务报表 ,zEPdhTX  
account title 帐户名称;会计科目 r:M0# 2   
accountant's report 会计师报告 RR2M+vQ  
Accountant's Report Rules 会计师报告规则 JmC2buO  
accounting and auditing procedure 会计与审计程序;会计与核数程序 dTWcn7C  
Accounting Arrangements 《会计安排》 ):\+%v^  
accounting basis 会计基础 5?A<('2  
accounting by Official Receiver 破产管理署署长呈交的帐目 #+H3b!8=  
Accounting Circular 《会计通告》 d*x&Uh[K  
accounting class 会计类别 .qLX jU  
accounting date 记帐日期;会计结算日期 r6&+pSA>  
accounting for money 款项核算 @^%YOorr  
Accounting Officer 会计主任 g_@b- :$Yq  
accounting period 会计报告期;会计期 W=y9mW|p/  
accounting policy 会计政策;会计方针 Y()ZM  
accounting practice 会计惯例 s<;{q+1#  
accounting principle 会计准则 jX .' G   
accounting record 会计记录 YZAQt* x  
accounting report 会计报告 <qVOd.9c  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 b/_u\R ]-'  
Accounting Society of China 中国会计学会 7)RRCsn  
accounting statement 会计报表 Z+=WICI/2  
accounting system 会计制度;会计系统 >,.\`.0  
accounting transaction 会计事项;帐务交易 '|}H ,I{  
accounting treatment 会计处理 /.(~=6o5  
accounting year 会计年度 dt0(04  
accretion 增值;添加 l,5isq ;m  
accrual 应计项目;应累算数目 E5?$=cL?  
accrual basis 应计制;权责发生制 dXPTW;w  
accrual basis accounting 应计制会计;权责发生制会计 2UopGxrPKw  
accrue 应累算;应计 =3nA5'UZ  
accrued benefit 应累算利益 vR (nd  
accrued charges 应计费用 j )wrF@W  
accrued cumulative preference share dividend 应累算的累积优先股股息 *TrpW?]Y&  
accrued expenses 应累算费用 J3XG?' }  
accrued interest payable 应付利息;应计未付利息 ve\@u@K^  
accrued interest receivable 应收利息;应计未收利息 (Vn3g ra  
accrued right 累算权益 P'<j<h6  
accruing profit 应累算的利润 QRx9;!~b}  
accumulated fiscal reserve 累积财政储备 N;DE,[:<  
accumulated profit 累积利润;滚存溢利 fymmA faR  
accumulated reserve 累积储备  c& $[a%s  
accumulation of surplus income 累积收益盈余 mKoDy`s  
acquired assets 既得资产 ['Qh#^p  
acquisition 收购;购置;取得 If8Lt}-  
acquisition cost 购置成本 3sgo5D-rMI  
acquisition expenses 购置费用 b8 1cq,  
acquisition of 100% interest 收购全部股权 (Q.tH  
acquisition of control 取得控制权 sX ]gL  
acquisition of fixed assets 购置固定资产 K"!U&`T  
acquisition of shell “买壳” t qUBl?i  
acquisition price 收购价 Zq 'FOzs  
act of God 天灾 0d$LUQ't  
acting partner 执事合伙人 h*Mt{A&'.&  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Ff d4c  
active partner 积极参与的合伙人 R2Lq??XA=  
active trading 交投活跃 aU/y>Y <k  
actual circulation 实际流通 B 74  
actual cost 实际成本 MShcZtN  
actual expenditure 实际开支;实际支出 !=HxL-`j  
actual income 实际入息;实际收入;实际收益 3BAQ2S}  
actual market 现货市场 7%&e4'SZO  
actual price 现货价;实际价格 Od~ e*gA8  
actual profit 实际利润 G *<g%"  
actual quotation 实盘;实际价位;实际报价 T+S\'f\  
actual year basis 按实际年度计算 RB6TM  
actuals 实货 nm)/BK  
actuarial investigation 精算调查 JEK_W<BD  
actuarial principle 精算原则 <<V"4 C2  
actuarial report 精算师报告 '3~m},0  
Actuarial Society of Hong Kong 香港精算学会 =>JA; ft  
actuarial valuation 精算师估值 VbNN1'a-  
actuary 精算师 e(FT4KD~  
ad referendum agreement 暂定协议;有待覆核的协定 >p`i6_P0P/  
ad valorem duty 从价税;按值征税 \=$G94%  
ad valorem duty system 从价税制 aiZZz1C   
ad valorem fee 从价费 7V5kYYR^F  
ad valorem tariff 从价关税 n'?]_z<  
additional allowance 额外免税额 #GfM^sK  
additional amount for unexpired risk 未过期风险的额外款额 4hYK$!"r  
additional assessable profit 补加应评税利润 o}D }Q"=A  
additional assessment 补加评税 4;(W0RQa  
additional commitment 额外承担 CtUAbR  
additional commitment vote 额外承担拨款 9?^0pR p  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]AZCf`7/?  
additional dependent parent allowance 供养父母额外免税额 ~jzT;9:  
additional provision 额外拨款 Iu(]i?Y  
additional stamp duty 附加印花税 ZXf& pqmG  
additional tax 补加税罚款;补加税款 fF2] 7:  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 mRt/ d  
adjudged bankrupt 被裁定破产 :fUNc^\2  
adjudicated bankrupt 裁定破产人 U lCw{:#F  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Nr}O6IJ>Sg  
adjudication of bankruptcy 裁定破产;宣告破产 xZ* B}O{{H  
adjudication of insolvency 裁定无力偿还债务 Fu% n8  
adjusted actual 经调整的实数;调整后的实数 >"z`))9  
adjusted current assets 经调整的流动资产;调整后的流动资产 FE:} D ;$  
adjusted figure 经调整的数字;调整后的数额 ^W`RBrJay  
adjusted liabilities 经调整的负债;调整后的负债 x_<,GE@  
adjusted loss 经调整的亏损;调整后的亏损 3JD"* <zs  
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 9yu#G7  
adjusted profit 经调整的利润;调整后的利润 5g;mc.Cvt  
adjusted surplus 经调整的盈余额;调整后的盈余额 I0;gTpt9  
adjusted value 经调整的价值;调整后的价值 zm_8{Rta}  
adjustment 调整;修订;理算〔保险〕 ZkdSgc')  
adjustment centre 调剂中心 >.H}(!  
adjustment lag 调整过程的时间差距;调整时差 ^)'D eP/  
adjustment mechanism 调整机制 4F<wa s/  
adjustment of loss 亏损调整 ScQ9p379  
adjustment process 调整过程;调整程序 9j}Q~v\  
adjustment range 调整幅度 ) r"7"i  
administered exchange rate 受管制汇率 W}|k!_/  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Hq&MePl[  
administration expenses 行政费用 :*R+ee,& -  
administration fee 手续费;行政费 A+}O~,mxP8  
administration in bankruptcy 破产管理 o#D'"Tn!  
administration order 遗产管理令 ,#9i=gp  
administrator 管理人;遗产管理人 +i}uRO  
administrator of the estate 遗产管理人 MlLM $Y-@  
admission of debt 债项承认书 ,Ww.W'#P  
admission of proof 接纳债权证明 bIzBY+P  
advance 放贷款项;垫付款项;预支款项;预付款项 &'/bnN +R  
advance account 暂支帐目;预付款帐户 y'<5P~W!a  
advance compensation 预付补偿金 P,#l~\  
advance from shareholder 股东垫款 s!]QG  
advance pending reimbursement 预支以待日后付还 %`s1 Ocvp  
advanced economy 先进经济体系 |`|zo+aW  
advancement 预付;预付财产 9`CJhu  
advances warrant 垫款令 iAeq%N1(0  
advancing 贷出 \5a;_N[Ed  
adverse balance 逆差 @y6^/'  
adverse exchange 逆汇 aU$8 0  
advertisement addressed to shareholders 在报章刊登的致股东通告 0d89>UB-8q  
advice for collection 托收通知书 H> n;[  
advice of drawing 提款通知书;汇票通知书 Tu^H,vf  
advice of payment 付款通知 HIvSh6|0p  
Advisory Committee [Securities and Futures Commission] =AF;3  
谘询委员会〔证券及期货事务监察委员会〕 *ozXilO  
Advisory Committee on Diversification 经济多元化谘询委员会 bn=7$Ax  
affidavit 誓章;遗产申报誓章 f:AfMf>m  
affidavit of no receipt 述明无收款的誓章 9niffq)h  
affiliate 联号;联营公司;附属公司 tiR i_  
affiliated company 附属公司;联号;联营公司 J/rF4=j%xy  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 <"S`ZOn  
affordability 负担能力 j9}.U \  
African Development Bank [AfDB] 非洲开发银行 BFqM6_/J  
after-acquired property 事后取得的财产 61sEeM  
after-hours dealing 市后交易 ACI.{`SrQ=  
after-tax profit 税后盈利;税后利润;税后溢利 ?\<Kb|Q  
agency agreement 代理协议 zs'Jgm.v  
agency expenses 代理机构的开支 C?<[oQb#  
agency fee 代理费 f'tQLF[r<  
Agency Law 《代理法》 O7J V{'?  
agent 代理人;承销人 a4]=4[(iu>  
agent of company 公司代理人 Y$fF"p G?  
agent's fee 代理人费;经纪费 r jnf30  
aggregate 总计;总数;总体数字 )Q<u0AxAn  
aggregate amount 总款额;总额 hD,xJ]zv1  
aggregate assets and liabilities 总体资产与负债 "b"|ay  
aggregate at constant price 按固定价格计算的总体数字 %+(fdk-k+  
aggregate demand 总需求 Ss1&fZoj  
aggregate gross position 总持仓量 &O5&pet  
aggregate limit 总限额 fAR 6  
aggregate of salaries tax 合计薪俸税 oJc7a z  
aggregate performance 总体表现;总体业绩 rT;_"y}  
aggregate supply 总体供应 =A_{U(>  
aggregate surplus 总盈余 7p {2&YhB  
aggregate total 整体总额 f J%A_N}  
aggregate value 总值;合计价值 VK|$SY(  
aggregated basis 合计基准 LX(`@-<DH  
aggregated net chargeable income 合计应课税入息实额 g}BS:#$  
aggregation 合并计算;合计;总和 aq9Ej]1b  
aggregation of incomes of husband and wife 夫妇入息合并计算 (%fSJCBl[P  
aggregation of property 财产的总和 `0=j,54cx  
agio 差价;贴水 @[5]?8\o  
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》 /1hcw|cfC  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment BtQqUk#L2  
《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》 *N](Xtbj  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Xa$tW%)  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Pb7-pu5 X  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment oP:OurX8V  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 J$(79gH{  
agreement for a settlement 授产协议 yQFZRDV~  
agreement for assignment 转让协议 J|8 u  
agreement for sale 售卖协议;买卖协议 JK'tdvs~  
agreement for sale and purchase 买卖协议 D&6.> wt .  
agreement for the payment of interest 支付利息协议 #*  8^ar<  
agreement for the repayment of money 还款协议 kcP&''  
agreement of reinsurance 再保险协议 = d!YM6G  
Agricultural Bank of China 中国农业银行 C`aUitL}  
air passenger departure tax 飞机乘客离境税 OjK+`D_C  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Tq%##  
airport tax 机场税 ~-A"M_n ?  
alcohol duty 酒精税 =05jjR1  
alienation 让与;让渡;转让 QQ99sy  
alimony 生活费;赡养费 :x!'Eer n  
All Ordinaries Index [AOI] 所有普通股指数 )r XUJ29.  
all risks 全险;综合险 <fDbz1Q;l  
All Sales Record for Stock Market 《股票市场成交报告》 3\|PwA9fN8  
Allied Capital Resources Limited 新联财务有限公司 f/Q/[2t  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 * [b~2  
allocation letter 拨款信件 \obM}caT  
allocation of fund 分配款项;预留款项 :eSwXDy&  
allocation of profit 利润分配;溢利分配 KPa@~rU  
allocation warrant 拨款令 - ysd`&  
allotment 分配;配股 )!sjXiC!h  
allotment notice 股份配售通知;配股通知 ?!bA#aSbl5  
allotment of shares 股份分配 wNl "y  
allowable 可获宽免;免税的 8]JlYe  
allowable business loss 可扣除的营业亏损 (>-(~7PR  
allowable expenses 可扣税的支出 W"s)s  
allowance 免税额;津贴;备抵;准备金 J^mm"2  
allowance for debts 债项的免税额 oho~?.F  
allowance for depreciation by wear and tear 耗损折旧免税额 Rts}y:44  
allowance for funeral expenses 殡殓费的免税额 UJ&gm_M+kL  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ASr3P5/  
allowance for repairs and outgoings 修葺及支出方面的免税额 Fz]!2rt  
allowance to debtor 给债务人的津贴 M:%Ll3  
alteration of capital 资本更改 XE;aJ'kt  
alternate trustee 候补受托人 eGI&4JgJ.  
amalgamation 合并 'uLYah  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 px^brzLQo  
ambit of charges 征税范围;收费范围 oN(F$Nvk  
amended valuation 经修订的估值 ;!<@Fm9W  
American Commodities Exchange 美国商品交易所 f'u[G?C  
American Express Bank Limited 美国运通银行 ^>h2.A J  
American Stock Exchange 美国证券交易所 *35o$P46  
amortization 摊销 bE"J&;|  
amount due from banks 存放银行同业的款项 ?xo<Fv  
amount due from banks abroad 存放海外银行同业的款项 O9:J ^g  
amount due from holding companies 控股公司欠款 :a M@"#F  
amount due from local banks 存放本港银行同业的款项 1 <wolTf  
amount due to banks 银行同业的存款 P~@I`r567  
amount due to banks abroad 海外银行同业的存款 R)9FXz$).  
amount due to holding companies 控股公司存款 Cx8  H  
amount due to local banks 本港银行同业的存款 ~tqNxlA  
amount due to outport banks 外埠银行同业的存款 Ap`D{u/  
amount for note issue 发行纸币的款额 o6S`7uwJ*/  
amount of bond 担保契据的款额 Cta!"=\  
amount of consideration 代价款额 = 8\'AU  
amount of contribution 供款数额 [Mlmn$it  
amount of indebtedness 负债款额 jHc/ EZB  
amount of principal of the loan 贷款本金额 zfUkHL6  
amount of rates chargeable 应征差饷数额 fU4{4M+9"  
amount of share capital 股本额 $+HS^m  
amount of sums assured 承保款额 ` aaT #r  
amount of variation 变动幅度 Ijs=4f  
amount of vote 拨款数额 *q(HW  
amount payable 应付款额 $I90KQB\_  
amount receivable 应收款额 |( R[5q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KnYHjJa  
analysis 分析 z';h5GNd>z  
ancillary risk 附属风险 $ dHD  
annual account 周年帐目;周年帐目报表;年度决算;年结 w7_2JS  
annual accounting date 年结日期 )"y]_}  
annual allowance 每年免税额;年积金;年度津贴;年津 @#| R{5=+  
annual balance 年度余额 3hNb ?  
annual disposable income 每年可动用收入 ]\:l><  
annual estimates 周年预算 "yxBD 7  
annual fee 年费 , -S n  
annual general meeting 周年大会 o`[X _  
annual growth rate 年增率;每年增长率  %L gfi  
annual long-term supplement 长期个案每年补助金 vX}mwK8  
annual pensionable emolument 可供计算退休金的年薪 `jCq`-.  
annual report 年报 ij1g2^],4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^ px)W,O  
annual return 周年报表;周年申报表;每年报税表格 n0ls a@l  
Annual Return Rules 《周年报表规则》 IN94[yW{1  
annual review of consumer prices 每年消费物价回顾 r#K"d  
annual roll-forward basis 逐年延展方式 58_aI?~>>  
annual salary 年薪 ki|w?0s  
annual statement 年度报表;年度决算表 j_~lc,+m  
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 '#x<Fo~hT  
annuitant 年金受益人 Q$DF3[NC  
annuity 年金 k3t2{=&'&x  
annuity contract 年金合约 [0hZg  
annuity on human life 人寿年金 7$I *ju_  
antecedent debt 先前的债项 .A Z+|?d  
ante-dated cheque 倒填日期支票 cOEzS  
anticipated expenditure 预期开支 FI(M 1iJ  
anticipated net profit 预期纯利 }sS1 p6z  
anticipated revenue 预期收入 WnC0T5S?U  
anti-inflation measure 反通货膨胀措施 GE.@*W  
anti-inflationary stance 反通货膨胀立场 5V/CYcO  
apparent deficit 表面赤字 bLyG3~P;0  
apparent financial solvency 表面偿债能力 -<B{?D  
apparent partner 表面合伙人 NbW5a3=  
application for personal assessment 个人入息课税申请书 <(-4?"1  
application of fund 资金应用 9 !qVYU42(  
application to release as liquidator and to destruct the books of accounts and documents ^o*$+DbC  
申请免除清盘人职务及毁灭帐簿与文件 zs@[!?A,  
appointed actuary 委任精算师 d@t3C8  
appointed auditor 委任核数师;委任审计师 yj{:%Km:`  
appointed trustee 委任的受托人 9 8eS f  
appointer 委任人 MHKB:t]hA  
apportioned pro rata 按比例分摊 Gu9x4p  
apportionment 分配;分摊 )d-{#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -2Azpeh  
apportionment formula 分摊方程式 gedk  
apportionment of estate duty 遗产税的分摊 %epK-q9[  
appraisal 估价;评估 Sf0[^"7  
appreciable growth 可观增长 :7Q, `W9  
appreciable impact 显着影响 ihdtq  
appreciable increase 可观增长 b`sph%&  
appreciation 增值;升值 EaGS}=qY5  
appreciation against other currencies 相对其他货币升值 > jDx-H.N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S=~8nr/V  
appreciation tax 增值税  %;9+`U  
appropriation 拨款;拨用;拨付 xF3H\`{4x  
appropriation account 拨款帐目 /q8?xP.   
Appropriation Bill 拨款法案 >w=xGb7  
appropriation-in-aid system 补助拨款办法 7'xds  
approved assets 核准资产 ,W/D0  
approved basket stock 认可一篮子证券 S+YbsLf  
approved budget 核准预算 v mXY}Ul  
approved charitable donation 认可慈善捐款 :j2_Jn4UP  
approved charitable institution 认可慈善机构 VG`A* Vj  
approved currency 核准货币;认可货币 >zDnJb&"&  
approved estimates 核准预算 tY=n("=2  
approved estimates of expenditure 核准开支预算 D`^9 u K  
approved overseas insurer 核准海外保险人 ?V&[U  
approved overseas trust company 核准海外信托公司 +(<}`!9M*  
approved pooled investment fund 核准汇集投资基金 ~X -.@k'  
approved provident fund scheme 认可公积金计划 v+Q# O[  
approved provision 核准拨款 g#ONtY@*U  
approved redeemable share 核准可赎回股份 F- n1J?4b  
approved regional stock 认可地区性证券 9jwo f}OU  
approved retirement scheme 认可退休金计划 H;n(qBSB  
approved subordinated loan 核准附属贷款 S[ ,r .+  
arbitrage 套戥;套汇;套利 h&6x.ps@  
arbitrageur 套戥者;套汇者 lEC58`Ws  
arbitrary amount 临时款项 ai ,Mez  
arrangement 措施;安排;协定 ]jzINaMav  
arrears 欠款 =JnUTc _u  
arrears of pay 欠付薪酬 ico(4KSk  
arrears of revenue 逾期未收税款;逾期未收的帐项 xQhvs=Zm]  
articles of association 组织章程;组织细则;组织章程细则 S&P5##.u`  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 1`_i%R^  
ascertainment of profit 确定利润 c};Qr@vpo  
"Asia Clear" “亚洲结算系统” O({-lI  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 h D/b O  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~U~4QQV  
Asian Development Fund [ADF] 亚洲发展基金 ?%HtPm2< %  
Asian dollar bond 亚洲美元债券 qEpP%p  
Asian dollar market 亚洲美元市场 IczEddt@'  
Asian dollar rate 亚洲美元利率 ?D6rFUs9;  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Pz"!8b-MN  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _dEf@==  
asked price 沽盘;喊价;索价;卖方报价 r(yb%p+  
assessable income 应评税入息 2aN  
assessable loss 应评税亏损 S-h1p`  
assessable profit 应评税利润 ud-.R~f{e  
assessable value 应评税值 1q! 6Sny@  
assessed profit 估定利润 GJqSNi}  
assessed value 经评估价值 7c6-S@L  
assessment 评税;评定;估价;评税单 }r /L 9  
assessment number 评税编号;估价编号 T8FKa4ikn  
assessment of additional tax 补加税评税 'vTD7a^  
assessment of performance 业绩评估;实绩评价 gGU3e(!Uc  
Assessor 评税主任 6P;1I+5m{q  
asset price bubbles 资产价格泡沫 WDiF:@^K  
asset-backed securities 具资产保证的证券 vwzTrWA=  
assets accretion 资产增值 !`='K +  
assets and liabilities 资产与负债 +-#| M|a  
assets betterment statement 资产递增表;资产改进表 }h>e=<  
assets lending 实物放款;有抵押贷款 )[)-.{q  
assets of the company passing on the death 死者去世时转移的公司资产 4f"a/(>*  
assets pledged as security for liabilities 用作负债抵押的资产 ]IJ.}  
assets portfolio 资产投资组合 b,G+=&6u  
assets price 资产价格 hk&p+NV!  
assets quality 资产质素 6|LDb"Rvy  
assets realization 资产变现 zq]V6.]J  
assets refinancing arrangement 资产再集资安排 b\?#O}  
assets securitization 资产证券化 ,Ql3RO,  
assets situated outside Hong Kong 在香港以外地方的资产 N[ArwV2O  
assets stripping 削减资产;拆卖资产 v.v3HB8p  
assets value 资产值 n@g[VR2t  
assignee 承让人 wy_TFV  
assignment 转让;转让书;转让契 U'.>wjO  
assignment of interest 权益转让 fp4d?3G  
assignment of letters patent and trade mark 专利证书及商标转让 Q ;5'I3w  
assignment of property 物业转让;物业转让书 k< W]VS3N  
assignment right 转让权 ld[]f*RuW  
assignor 转让人 NnSI=M  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Dl/UZ@8pl  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ce=6EYl  
associate member 附属会员 miHW1h[=  
associated body corporate 相联法人团体 VkhK2  
associated company 相联公司;联属公司 Z/uRz]Hi  
associated corporation 相联法团 S,S_BB<Y[b  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 8yFD2(#  
公认会计师公会〔英国〕 Zml9 ndzT  
Association of Futures Exchange Brokers 香港期货经纪协会 kC9A  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 `Xmpm4 ]  
association of underwriters 承保人组织 O t `}eL-  
assumption of control 接管 AD?^.<  
assurance 担保;保险;转易;转易书 dGh<R|U3  
assurance of interest 权益的转易 x_Ais&Gc  
at 19XX price 按一九XX年价格计算 Punbw\9!d,  
at a discount 按赔价计算;按贴水价格计算;打折扣 PD/JXExK  
at a premium 按溢价计算;按升水价格计算 B{1+0k  
at call 通知付款;按通知 6x/ X8zu  
at constant market price 按固定市价计算 6nGDoW#  
at constant price 按固定价格计算 rzaEVXbz1  
at cost 按成本计算 web&M!-  
at current market price 按当时市价计算;按现时市价计算 bJB:]vs$  
at current price 按当时价格计算;按现时价格计算 =AcbX_[  
at factor cost 按要素成本计算;按生产要素成本计算 KS(T%mk\  
at money-of-the-day price 按付款当日价格计算 !FpMO`m  
at or better 按指定或较佳价位〔买卖指令〕 $ 9QVl  
at par 按面值计算;平价 }>frK#S  
at sight 见票即付 \wDOE(>  
at the close 按收市盘 FT (EH  
at the opening 按开市盘 _9 Gy`  
attestation 见证;见证条款 y'yaCf  
at-the-money option 平价期权 ha8do^x  
attorney 受权人;受托代表人 -U/& 3  
attornment 新拥有人承认书 J;T_ 9  
attributable profit 可归属利润 q9WSQ$:z8  
attributable share value 可归属股份价值 5K6_#g4"  
Auckland Stock Exchange 奥克兰证券交易所 MB"?^~Sm  
auction 拍卖 Va*Uwy?x/)  
auctioneer 拍卖商 ,$;CII v  
audit 审计;核数 .=@M>TZM  
Audit Commission 审计署 dqKTF_+VhA  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +Qc^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〕 p Y>yJ)  
audit review 帐目审查 Ca1)>1 Vz  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 u5CT7_#)  
audited account 审计帐目;经审计的帐目 &_90E  
audited annual account 经审计的周年帐目 ]B,S<*h  
audited balance sheet 经审计的资产负债表 b0t];Gc%b  
auditor 核数师;核数主任;审计师 H8-,gV  
auditor's certificate 核数师证明书;审计师证明书 %] #; ~I%  
auditor's report 核数师报告;审计师报告 Yaa M-o  
Aussie bond 澳元债券 q75F^AvH  
austerity budget 紧缩预算 1@nR.v"$  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 p6HZ2Q:a  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?pF;{  
Australian Dollar [AUD] 澳元 \ I?;%  
Australian Options Market 澳大利亚期权市场 x(=kh%\;  
Australian Securities Commission 澳洲证券事务监察委员会 Le3S;SY&  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Aoo'i  
Australian Stock Exchange 澳大利亚证券交易所 W X\%FJ  
Austrian Schilling [ATS] 奥地利先令 )E[5lD61  
authentication 认证;鉴证 n3|~X/I  
authority to purchase 委托购买证;委购书 ZXU e4@qfl  
authorization 认可;核准;授权;授权书 l E&hw  
authorization by direction 指示授权 s*8hN*A/,  
authorization by instruction 指令授权 D 1hKjB&  
authorization by warrant 令状授权 'Yd%Tb|*  
authorization of unit trust 单位信托的认可 `jZX(H   
authorized agent 指定代理人 MZd\.]G@  
authorized capital 法定资本 *UyV@  
authorized clerk 出市员 QKP9*dz  
authorized dealer 认可交易商 =V,'f  
authorized financial institution 认可财务机构 @`_j't,  
authorized fund 认可基金 5r+0^UAO:J  
authorized fund house 获授权的基金公司;认可基金公司 %DV@2rC<  
authorized institution 认可机构 S|>Up%{n[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 I Mv^ 9T:  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Qs?+vk?*h  
authorized insurer 获授权保险人;获认可承保人 s?6 7@\  
authorized investment 特准投资项目 Q[b({Vj;tG  
authorized person 获授权人 h3)KT+7.  
authorized representative 获授权代表 AQiP2`?  
authorized share capital 法定股本 fF d9D=EW.  
automated quotation system 自动报价系统 j qdI=!H  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] G1nW{vce  
自动交易系统〔香港期货交易所有限公司〕 i L m1l  
automatic adjustment mechanism 自动调整机制 ]Z84w!z  
automatic adjustment system 自动调整系统 PCLSY8N  
Automatic Clearing House 自动票据交换所 9e1 6 g  
automatic exchange rates accumulation system 自动化汇率累集系统 AngECkF-  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 gOWyV@  
automatic teller machine [ATM] 自动柜员机 | 5L1\O8#  
autopay 自动转帐 gP`!MlY@  
available assets 可用资产 Q./ lX:  
available fiscal reserve 现存财政储备 $@Ay0GEI"  
available profit 可用利润 `-/l$A} U  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 (jm.vL&5j  
average 平均;平均数;海损 ILO+=xU  
average basic salary 平均基本薪金 SQ Fey~  
average consumer expenditure 平均消费开支;一般消费开支 n47=eKd70  
average cost 平均成本 v]BQIE?R /  
average cost of land production 增辟土地平均成本 JyqFFZ&  
average daily turnover 平均每日成交额 jo|q,t  
average daily wage rate 平均每日工资率 aW6+Up+G*  
average expenditure pattern 平均开支模式 b #^aM  
average growth rate 平均增长率 1`}fbX;"m)  
average net fixed assets 固定资产平均净值 )4`Ml*7x  
average of relatives 相对价格平均数 QhG-1P3#  
average price 平均价格 N*SgP@Bt  
average propensity to consume 平均消费倾向;一般消费倾向 /SUV'J)  
average propensity to save 平均储蓄倾向;一般储蓄倾向 x ?V/3zW  
average rate 平均率 nfJ8Rt   
average revenue 平均收入;平均收益 k41la?  
average stock 平均库存;平均存货 *M|\B|A.  
average yearly rent 平均年租 ~4>Xi* B  
avoidance of double taxation 避免双重课税 <{U{pCT%  
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 |tg?b&QR  
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