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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: &y}7AV  
A share A股;甲类股份 @ ?M\[qeF@  
abatement of tax 减税;减扣免税额 Q#G xo  
ABN AMRO Bank N.V. 荷兰银行 i6KB\W2  
above-the-line expenditure 线上项目支出;经常预算支出 Q3(ulgl]  
above-the-line receipt 线上项目收入;经常预算收入 @,n)1*{P  
ABSA Asia Limited 南非联合亚洲有限公司 ol*,&C:{  
absolute change 绝对数值变更 & W od  
absolute expenditure 实际开支 *g,ls(r\[  
absolute guideline figure 绝对准则数字 +8C }%6aX  
absolute interest 绝对权益 B ,cFvS  
absolute order of discharge 绝对破产解除令 bY2R/FNL=  
absolute profit margin 绝对利润幅度 3i7EF.  
absolute value 实值;绝对值 w;gk=<_  
absolutely vested interest 绝对既得权益 tc0;Ake-&  
absorbed cost 已吸收成本;已分摊成本 q~b# ml2QS  
absorption 吸收;分摊;合并 ":8\2Qp  
absorption rate 吸收率;摊配率;分摊率 ]c~yMA+]FZ  
ACB Finance Limited 亚洲商业财务有限公司 Uffwzd!  
acceptable form of reciprocity 合理的互惠条件 #|ts1lD#ah  
acceptable rate 适当利率;适当汇率 ",.f   
acceptance agreement 承兑协议 ^S 3G%{"  
acceptance for honour 参加承兑 KCW2 UyE]  
acceptor 承兑人;接受人;受票人 Q(]m1\a  
acceptor for honour 参加承兑人 xy]O8> b  
accident insurance 意外保险 ~t~[@2?WG  
Accident Insurance Association of Hong Kong 香港意外保险公会 p X{wEc6}  
accident insurance scheme 意外保险计划 jwT` Z  
accident year basis 意外年度基准 gDVsi  
accommodation 通融;贷款 Q{|%kU"  
accommodation bill 通融票据;空头票据 P,ueLG=  
accommodation party 汇票代发人 HoABo:  
account balance 帐户余额;帐户结余 ?UAuUFueA  
account book 帐簿 dI ,A;.  
account collected in advance 预收款项 {KNaJ/:>W  
account current book 往来帐簿 Vf&U`K  
account of after-acquired property 事后取得的财产报告 Yr/$92(  
account of defaulter 拖欠帐目 T2MC`s|`  
account payable 应付帐款 )b #5rQ  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 hqvhnqQk  
account receivable 应收帐款 V!+iq*Z|=  
account receivable report 应收帐款报表 3"7Q[9Oj  
account statement 结单;帐单;会计财务报表 b^Z2Vf:k]  
account title 帐户名称;会计科目 G;}WZy  
accountant's report 会计师报告 hHN[K  
Accountant's Report Rules 会计师报告规则 ?@9v+Am!  
accounting and auditing procedure 会计与审计程序;会计与核数程序 6X*vCylI  
Accounting Arrangements 《会计安排》 Ku l<Q<  
accounting basis 会计基础 3e&+[j  
accounting by Official Receiver 破产管理署署长呈交的帐目 <rj'xv  
Accounting Circular 《会计通告》 (|K+1R  
accounting class 会计类别 <Z:FY|'s  
accounting date 记帐日期;会计结算日期 % -!%n= P  
accounting for money 款项核算 M5ZH6X@5  
Accounting Officer 会计主任 x.*^dM@V  
accounting period 会计报告期;会计期 Ks P2./N  
accounting policy 会计政策;会计方针 <E4(KE  
accounting practice 会计惯例 Tse#{  
accounting principle 会计准则 GIM/T4!)  
accounting record 会计记录 q$:7j5E  
accounting report 会计报告 5_aj]"x  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +PjTT6  
Accounting Society of China 中国会计学会 x 4+WZYv3  
accounting statement 会计报表 |+q_kx@?l  
accounting system 会计制度;会计系统 qU !dg  
accounting transaction 会计事项;帐务交易 ^A@f{g$KB+  
accounting treatment 会计处理 %xlpOR4  
accounting year 会计年度 %6320 x  
accretion 增值;添加 %NrH\v{7Q  
accrual 应计项目;应累算数目 ?.SGn[  
accrual basis 应计制;权责发生制 b!]O]dk#  
accrual basis accounting 应计制会计;权责发生制会计 (p[#[CI9  
accrue 应累算;应计 ,Q-,#C"  
accrued benefit 应累算利益 ik(Du/  
accrued charges 应计费用 -lhIL}mGf  
accrued cumulative preference share dividend 应累算的累积优先股股息 ]ZcivnN#  
accrued expenses 应累算费用 x vs=T  
accrued interest payable 应付利息;应计未付利息 MW 7~=T  
accrued interest receivable 应收利息;应计未收利息 * @4@eQF  
accrued right 累算权益 9fEe={ B+  
accruing profit 应累算的利润 H%O\4V2s  
accumulated fiscal reserve 累积财政储备 Y1-dpML  
accumulated profit 累积利润;滚存溢利 <{kPa_`'  
accumulated reserve 累积储备 _u[tv,  
accumulation of surplus income 累积收益盈余 8OZj24*'DS  
acquired assets 既得资产 <-v zS;  
acquisition 收购;购置;取得 m[}k]PB>  
acquisition cost 购置成本 LeLUt<4~  
acquisition expenses 购置费用 jw:z2:0~  
acquisition of 100% interest 收购全部股权 S[zvR9AW&  
acquisition of control 取得控制权 ]eKuR"ob0  
acquisition of fixed assets 购置固定资产 CM_hN>%w[  
acquisition of shell “买壳” :hZM$4  
acquisition price 收购价 ]o<]A[<  
act of God 天灾 Kz"3ba}KH  
acting partner 执事合伙人 mKZzSd)p  
active market 买卖活跃的市场;交投畅旺的市场;旺市 W~ ~'  
active partner 积极参与的合伙人 i<"lXu  
active trading 交投活跃 1,wcf,  
actual circulation 实际流通 XGB\rf vS  
actual cost 实际成本 @ b!]Jw  
actual expenditure 实际开支;实际支出 e_=K0fFz  
actual income 实际入息;实际收入;实际收益 @ wR3L:@  
actual market 现货市场 *6/IO&y1a  
actual price 现货价;实际价格 ab2FK  
actual profit 实际利润 ]bY|>q  
actual quotation 实盘;实际价位;实际报价 GOc   
actual year basis 按实际年度计算 MT-Tt  
actuals 实货 Zk=,`sBC  
actuarial investigation 精算调查 iwK.*07+  
actuarial principle 精算原则 <gF]9%2E  
actuarial report 精算师报告 k_7m[o  
Actuarial Society of Hong Kong 香港精算学会 ;7P '>j1?U  
actuarial valuation 精算师估值 E{orezP  
actuary 精算师 'dKfXYY1`N  
ad referendum agreement 暂定协议;有待覆核的协定 +l7)7qKx  
ad valorem duty 从价税;按值征税 .g8*K "  
ad valorem duty system 从价税制 ZA(u"T~  
ad valorem fee 从价费 Z~J]I|R:  
ad valorem tariff 从价关税 r^~+ <"  
additional allowance 额外免税额 >5CK&6  
additional amount for unexpired risk 未过期风险的额外款额 (03/4*g_s  
additional assessable profit 补加应评税利润 %y RGN  
additional assessment 补加评税 XRV]u|w=g  
additional commitment 额外承担 CPOH qK`k  
additional commitment vote 额外承担拨款 Hh% !4_AMw  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /pj[c;aO  
additional dependent parent allowance 供养父母额外免税额 3YvKHn|V"  
additional provision 额外拨款 ~m6=s~Vn  
additional stamp duty 附加印花税 gK rUv0&F  
additional tax 补加税罚款;补加税款 Z mJ<h&  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 n~ *|JJ*`  
adjudged bankrupt 被裁定破产 7 9t E  
adjudicated bankrupt 裁定破产人 ?8-Am[xH  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ;M3%t=KV  
adjudication of bankruptcy 裁定破产;宣告破产 WWunS|B!  
adjudication of insolvency 裁定无力偿还债务 `dZ|Ko%k  
adjusted actual 经调整的实数;调整后的实数 .TGw+E1k  
adjusted current assets 经调整的流动资产;调整后的流动资产 h$02#(RHJ  
adjusted figure 经调整的数字;调整后的数额 )=5 &Q  
adjusted liabilities 经调整的负债;调整后的负债 LCB-ewy#E  
adjusted loss 经调整的亏损;调整后的亏损 \4N8-GwZQ  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 -uYxc=4Lh  
adjusted profit 经调整的利润;调整后的利润 :*Wq%Y=  
adjusted surplus 经调整的盈余额;调整后的盈余额 : "85w#r  
adjusted value 经调整的价值;调整后的价值 s)E  \  
adjustment 调整;修订;理算〔保险〕 TDH^x1P  
adjustment centre 调剂中心 O%EA ,5U.  
adjustment lag 调整过程的时间差距;调整时差 N9w"Lb  
adjustment mechanism 调整机制 w)EY j+L  
adjustment of loss 亏损调整 +u$l]~St\  
adjustment process 调整过程;调整程序 fu5L)P^T  
adjustment range 调整幅度 q/ljH_-  
administered exchange rate 受管制汇率 -ZaeX]^&Q\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 @ZJL]TO  
administration expenses 行政费用 pl]|yIZ  
administration fee 手续费;行政费 KqFI2@v   
administration in bankruptcy 破产管理 U ]<l-~|  
administration order 遗产管理令 y\skke]  
administrator 管理人;遗产管理人 G=:/v  
administrator of the estate 遗产管理人 yNvAT>H  
admission of debt 债项承认书 QL7b<xDQC*  
admission of proof 接纳债权证明 Tc^ 0W=h  
advance 放贷款项;垫付款项;预支款项;预付款项 }Fjbj5w0  
advance account 暂支帐目;预付款帐户 "`% ,l|D  
advance compensation 预付补偿金 a}UmD HS-  
advance from shareholder 股东垫款 Jy(G A  
advance pending reimbursement 预支以待日后付还 GL n M1  
advanced economy 先进经济体系 {+J{t\`  
advancement 预付;预付财产 PJ5}c!o[  
advances warrant 垫款令 3]*Kz*i  
advancing 贷出 ? "I %K%  
adverse balance 逆差 tl 0|.Q,  
adverse exchange 逆汇 hE&6;3">  
advertisement addressed to shareholders 在报章刊登的致股东通告 d>p' A_  
advice for collection 托收通知书 ` s7pM  
advice of drawing 提款通知书;汇票通知书 aw*]b.f  
advice of payment 付款通知 DB|1Sqjsn  
Advisory Committee [Securities and Futures Commission] ^ptybVo  
谘询委员会〔证券及期货事务监察委员会〕 JN wI{  
Advisory Committee on Diversification 经济多元化谘询委员会 PeJ#9hI~rQ  
affidavit 誓章;遗产申报誓章 nj s:  
affidavit of no receipt 述明无收款的誓章 ^%7(  
affiliate 联号;联营公司;附属公司 ]rv\sD`[  
affiliated company 附属公司;联号;联营公司 wK(]E%\  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕  V9) /  
affordability 负担能力 'n'>+W:  
African Development Bank [AfDB] 非洲开发银行 ^-"Iw y  
after-acquired property 事后取得的财产 "9caoPI0~  
after-hours dealing 市后交易 Q!+AiSTU  
after-tax profit 税后盈利;税后利润;税后溢利 vG_R( ]d  
agency agreement 代理协议 @62,.\F  
agency expenses 代理机构的开支 EZ<:>V-_D  
agency fee 代理费 'zYS:W  
Agency Law 《代理法》 Skt-5S#  
agent 代理人;承销人 wMVUTm  
agent of company 公司代理人 91]|4k93  
agent's fee 代理人费;经纪费 n4{%M  
aggregate 总计;总数;总体数字 +9Tc.3vQ  
aggregate amount 总款额;总额 =dGp&9K,fw  
aggregate assets and liabilities 总体资产与负债 pCE GZV,d@  
aggregate at constant price 按固定价格计算的总体数字 B7f<XBU6>  
aggregate demand 总需求 \GL] I.  
aggregate gross position 总持仓量 Jpapl%7v  
aggregate limit 总限额 (h0@;@@7hW  
aggregate of salaries tax 合计薪俸税 a`' >VCg  
aggregate performance 总体表现;总体业绩 ozRO:*51  
aggregate supply 总体供应 |]< 3cW+  
aggregate surplus 总盈余 gy.UTAs N  
aggregate total 整体总额 GQbr}xX. #  
aggregate value 总值;合计价值 On*I.~  
aggregated basis 合计基准 ga +, P  
aggregated net chargeable income 合计应课税入息实额 <wS J K  
aggregation 合并计算;合计;总和 9 5,]86  
aggregation of incomes of husband and wife 夫妇入息合并计算 !8G)` '  
aggregation of property 财产的总和 &Gt{9#  
agio 差价;贴水 B'yjMY![  
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》 [BE_^d5&  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment => (g_\  
《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》  R0Vt_7  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment (l99a&] t  
《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》 DzpWU8j  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment H\>{<`sD;f  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ^{}G4BEY  
agreement for a settlement 授产协议 yI^Yh{  
agreement for assignment 转让协议 )gdeFA V  
agreement for sale 售卖协议;买卖协议 I/(U0`%  
agreement for sale and purchase 买卖协议 :M"+  
agreement for the payment of interest 支付利息协议 ({E,}x  
agreement for the repayment of money 还款协议 u !BU^@P  
agreement of reinsurance 再保险协议 rCw 4a?YS  
Agricultural Bank of China 中国农业银行  nYx /q  
air passenger departure tax 飞机乘客离境税 @\g}I`_M  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 FsED9+/m  
airport tax 机场税 G J%^hr`P  
alcohol duty 酒精税 0Q{lyu  
alienation 让与;让渡;转让 }h^ fX  
alimony 生活费;赡养费 Ic0Sb7c  
All Ordinaries Index [AOI] 所有普通股指数 /GgID!8  
all risks 全险;综合险 <O+GXJ2  
All Sales Record for Stock Market 《股票市场成交报告》 Jt[ug26  
Allied Capital Resources Limited 新联财务有限公司 |?88EG@05  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Ge2Klyi  
allocation letter 拨款信件 QGpj$ _b  
allocation of fund 分配款项;预留款项 N?qETp-:  
allocation of profit 利润分配;溢利分配 2_w pj;E  
allocation warrant 拨款令 *HD(\;i-$  
allotment 分配;配股 M`&t=0D  
allotment notice 股份配售通知;配股通知 -PPwX~;!  
allotment of shares 股份分配 Z,)H f  
allowable 可获宽免;免税的 +v B}E  
allowable business loss 可扣除的营业亏损 GKoYT{6  
allowable expenses 可扣税的支出 |XB<vj07G  
allowance 免税额;津贴;备抵;准备金 ql@2<V{  
allowance for debts 债项的免税额 'UX^]  
allowance for depreciation by wear and tear 耗损折旧免税额 eX$KH;M  
allowance for funeral expenses 殡殓费的免税额 toY_1  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 |m-N5$\IC  
allowance for repairs and outgoings 修葺及支出方面的免税额 )xcjQkb  
allowance to debtor 给债务人的津贴 VZqCFE3  
alteration of capital 资本更改 &4OJJ9S  
alternate trustee 候补受托人 Ar>B_*dr  
amalgamation 合并 )|=1;L  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V(TtOuv  
ambit of charges 征税范围;收费范围 fK7 ?"^`/  
amended valuation 经修订的估值 xo@1((|z  
American Commodities Exchange 美国商品交易所 hF-QbO  
American Express Bank Limited 美国运通银行 EGD{nE  
American Stock Exchange 美国证券交易所 @{@b^tk  
amortization 摊销 h{)m}"n<R  
amount due from banks 存放银行同业的款项 e`0C0GaP  
amount due from banks abroad 存放海外银行同业的款项 7g*!6-W[  
amount due from holding companies 控股公司欠款 q?LOtN? o  
amount due from local banks 存放本港银行同业的款项 1`?o#w  
amount due to banks 银行同业的存款 j& 7>ph  
amount due to banks abroad 海外银行同业的存款 r%;|gIky  
amount due to holding companies 控股公司存款 Y7S1^'E 3  
amount due to local banks 本港银行同业的存款 dz@+ jEV  
amount due to outport banks 外埠银行同业的存款 Vs"b  
amount for note issue 发行纸币的款额 P.YT/  
amount of bond 担保契据的款额 5mAb9F8@  
amount of consideration 代价款额 N_g=,E=U%  
amount of contribution 供款数额 h!wq&Vi4  
amount of indebtedness 负债款额 nT|WJ%  
amount of principal of the loan 贷款本金额 )cH\i91  
amount of rates chargeable 应征差饷数额 O]XRalkEM  
amount of share capital 股本额 bVcJ/+Yx|  
amount of sums assured 承保款额 h?TIxo:6/  
amount of variation 变动幅度 N #v[YO`.  
amount of vote 拨款数额 HW[&q  
amount payable 应付款额 '_?Z{|  
amount receivable 应收款额 2(d  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 UwW@}cy,L  
analysis 分析 ;jgf,fbM  
ancillary risk 附属风险 pBAAwHD  
annual account 周年帐目;周年帐目报表;年度决算;年结 `RY}g;  
annual accounting date 年结日期 N-l`U(Z~P  
annual allowance 每年免税额;年积金;年度津贴;年津 ;y-JR$M  
annual balance 年度余额 L$Z!  
annual disposable income 每年可动用收入 Nd( I RsH(  
annual estimates 周年预算 UI=v| <'-  
annual fee 年费 \Hb!<mrp  
annual general meeting 周年大会 ;I5P<7VW  
annual growth rate 年增率;每年增长率 -+){;,  
annual long-term supplement 长期个案每年补助金 /cClV"S*G  
annual pensionable emolument 可供计算退休金的年薪 T4W20dxL7  
annual report 年报 6OE xAn8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 CY?J$sN  
annual return 周年报表;周年申报表;每年报税表格 'Qt[cW  
Annual Return Rules 《周年报表规则》 .+>fD0fW7Y  
annual review of consumer prices 每年消费物价回顾 fm Yx  
annual roll-forward basis 逐年延展方式 /'8%=$2Kw  
annual salary 年薪 /[ m7~B]QE  
annual statement 年度报表;年度决算表 T ?Om]:j  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 7s%D(;W_Mo  
annuitant 年金受益人 3z0Bg  
annuity 年金 QV."ZhL5=  
annuity contract 年金合约 KF&8l/f  
annuity on human life 人寿年金 9(fh+  
antecedent debt 先前的债项 O$z"`'&j#  
ante-dated cheque 倒填日期支票 -)%\$z  
anticipated expenditure 预期开支 $/^Y(0  
anticipated net profit 预期纯利 3q4VH q  
anticipated revenue 预期收入 48,*sTRq  
anti-inflation measure 反通货膨胀措施 1[OY- G  
anti-inflationary stance 反通货膨胀立场 MVM Jl">  
apparent deficit 表面赤字 !43nL[]  
apparent financial solvency 表面偿债能力 +m JG:n  
apparent partner 表面合伙人 A23K!a2u&  
application for personal assessment 个人入息课税申请书 \@PMj"p|:  
application of fund 资金应用 i$pUUK  
application to release as liquidator and to destruct the books of accounts and documents 8/2Wq~&  
申请免除清盘人职务及毁灭帐簿与文件 UK OhsE  
appointed actuary 委任精算师 F$>#P7ph\a  
appointed auditor 委任核数师;委任审计师 .;31G0<w2  
appointed trustee 委任的受托人 u"5/QB{  
appointer 委任人 ecm+33C  
apportioned pro rata 按比例分摊 C2LG@iCIE  
apportionment 分配;分摊 iOm&(2/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )T '?"guh`  
apportionment formula 分摊方程式 -0a3eg)Z*  
apportionment of estate duty 遗产税的分摊 ZWGelZP~  
appraisal 估价;评估 b w1s?_P  
appreciable growth 可观增长 +;!^aNJ,  
appreciable impact 显着影响 eAO@B  
appreciable increase 可观增长 Z^]Oic/0Oa  
appreciation 增值;升值 bh" Caz.(t  
appreciation against other currencies 相对其他货币升值 lYe2;bu  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @}jg5}  
appreciation tax 增值税 yq, qS0Fo  
appropriation 拨款;拨用;拨付 &T-:`(  
appropriation account 拨款帐目 <Y /3U  
Appropriation Bill 拨款法案 DaH4Br.2  
appropriation-in-aid system 补助拨款办法 :M;|0w*b  
approved assets 核准资产 L7- JK3/E  
approved basket stock 认可一篮子证券 %D-!< )z  
approved budget 核准预算 N]8/l:@  
approved charitable donation 认可慈善捐款 qKXg'1#E)  
approved charitable institution 认可慈善机构 1grcCL q  
approved currency 核准货币;认可货币 Y".?j5f?  
approved estimates 核准预算 F+c8 O  
approved estimates of expenditure 核准开支预算 %Lx#7bR U  
approved overseas insurer 核准海外保险人 1$))@K-I  
approved overseas trust company 核准海外信托公司 H1~9f {  
approved pooled investment fund 核准汇集投资基金 DB"z93Mr<K  
approved provident fund scheme 认可公积金计划 Z3zD4-p$_  
approved provision 核准拨款 LP7jCt  
approved redeemable share 核准可赎回股份 ZLaht(`+  
approved regional stock 认可地区性证券 `?&C5*P  
approved retirement scheme 认可退休金计划 w)go79  
approved subordinated loan 核准附属贷款 "pX|?ap  
arbitrage 套戥;套汇;套利 Lniz>gSc  
arbitrageur 套戥者;套汇者 @ #J2t#  
arbitrary amount 临时款项 V#599-  
arrangement 措施;安排;协定 z__{6"^  
arrears 欠款 O 8l`1  
arrears of pay 欠付薪酬 9XUYy2{G  
arrears of revenue 逾期未收税款;逾期未收的帐项 Fbotn(\h@  
articles of association 组织章程;组织细则;组织章程细则 rU>l(O'b  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 _ y'g11 \  
ascertainment of profit 确定利润 ;|=5)KE  
"Asia Clear" “亚洲结算系统” Qt"jU+Zoy  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 WO69Wo\C  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 M$v\7vBgO!  
Asian Development Fund [ADF] 亚洲发展基金 Ai%Wt-  
Asian dollar bond 亚洲美元债券 ! .Pbbs%  
Asian dollar market 亚洲美元市场 H5vg s2R  
Asian dollar rate 亚洲美元利率 1.2qh"#  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 sNG 7fi.|  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 t`6~ ud>  
asked price 沽盘;喊价;索价;卖方报价 `j2|aX %Z*  
assessable income 应评税入息 `,FA3boE  
assessable loss 应评税亏损 (<`> B  
assessable profit 应评税利润 M;g"rpM  
assessable value 应评税值 ) fuAdG  
assessed profit 估定利润 4,`t9f^:  
assessed value 经评估价值 j0cB#M44  
assessment 评税;评定;估价;评税单 FKtCUq,:  
assessment number 评税编号;估价编号 CW@EQ3y0  
assessment of additional tax 补加税评税 ;[C_ho  
assessment of performance 业绩评估;实绩评价 yqb$,$  
Assessor 评税主任 c ]ll89`||  
asset price bubbles 资产价格泡沫 )WkN 34Q  
asset-backed securities 具资产保证的证券 .$&vSOgd(  
assets accretion 资产增值 nFwg pT  
assets and liabilities 资产与负债 6[Mu3.T  
assets betterment statement 资产递增表;资产改进表 Kr<a6BEv5  
assets lending 实物放款;有抵押贷款 ;Uypv|xX  
assets of the company passing on the death 死者去世时转移的公司资产  fsKZ  
assets pledged as security for liabilities 用作负债抵押的资产 ;x)f;!e+  
assets portfolio 资产投资组合 9D5v0Qi  
assets price 资产价格 h^zcM_  
assets quality 资产质素 )x,-O#"A  
assets realization 资产变现 5p.#nc!;y  
assets refinancing arrangement 资产再集资安排 lA,[&  
assets securitization 资产证券化 O2Y1D`&5  
assets situated outside Hong Kong 在香港以外地方的资产 xs)SKG*  
assets stripping 削减资产;拆卖资产 O8*yho  
assets value 资产值 1OFrxSg  
assignee 承让人 z4[ 8*}  
assignment 转让;转让书;转让契 -<\hcV`&  
assignment of interest 权益转让 K?S5C8  
assignment of letters patent and trade mark 专利证书及商标转让 /u'V>=D;f  
assignment of property 物业转让;物业转让书 {f6~Vwf  
assignment right 转让权 gE&83i"  
assignor 转让人 1A7(s0J8 :  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 !&G& ~*.x  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ]|Iczg-  
associate member 附属会员 UN6nh T  
associated body corporate 相联法人团体 DS< E:'N  
associated company 相联公司;联属公司 x1+V  
associated corporation 相联法团 jJkc vC8d  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] B%co`0$  
公认会计师公会〔英国〕 r+k~%5Ff~  
Association of Futures Exchange Brokers 香港期货经纪协会 qaBL  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 DRu#vC  
association of underwriters 承保人组织 Gd2t^tc  
assumption of control 接管 )k 6z  
assurance 担保;保险;转易;转易书 v00w GOpW  
assurance of interest 权益的转易 J.,7d ,  
at 19XX price 按一九XX年价格计算 /a-OB U  
at a discount 按赔价计算;按贴水价格计算;打折扣 7@!ne&8Z?  
at a premium 按溢价计算;按升水价格计算 V?C a[  
at call 通知付款;按通知 dEoW8 M#  
at constant market price 按固定市价计算 ' '|R$9\@  
at constant price 按固定价格计算 r[&/* ~xL  
at cost 按成本计算 /:w.Zf>B9  
at current market price 按当时市价计算;按现时市价计算 KFHcHz  
at current price 按当时价格计算;按现时价格计算 l !R >I7  
at factor cost 按要素成本计算;按生产要素成本计算 78zwu<ET  
at money-of-the-day price 按付款当日价格计算 D89 (u.h  
at or better 按指定或较佳价位〔买卖指令〕 I|P#|0< 2  
at par 按面值计算;平价 ;0 9~#Wop  
at sight 见票即付 ftqeiZ 2  
at the close 按收市盘 D14i]  
at the opening 按开市盘 qAVZ&:#  
attestation 见证;见证条款 Z&Z= 24q_  
at-the-money option 平价期权 w"FBJULzn9  
attorney 受权人;受托代表人 ^1+=HdN,  
attornment 新拥有人承认书 d/I*$UC  
attributable profit 可归属利润 {dNWQE*\c  
attributable share value 可归属股份价值 3Yf!H-(\uB  
Auckland Stock Exchange 奥克兰证券交易所 S4>1d-  
auction 拍卖 K1|xatx1V  
auctioneer 拍卖商 ?wj1t!83  
audit 审计;核数 L%[b6<  
Audit Commission 审计署 &_<!zJ;Hn  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^14a[ta/'  
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〕 Z'\{hL S  
audit review 帐目审查 m^YYdyn]M  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Cq%1j[  
audited account 审计帐目;经审计的帐目 $tca: b}Mk  
audited annual account 经审计的周年帐目 v?#W/].C+  
audited balance sheet 经审计的资产负债表 tq8rG@-C  
auditor 核数师;核数主任;审计师 2)R*d  
auditor's certificate 核数师证明书;审计师证明书 0bI} s`sr  
auditor's report 核数师报告;审计师报告 !L55S 0 3  
Aussie bond 澳元债券 ty)~]!tA  
austerity budget 紧缩预算 ]n&Eb88  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 d7!,  
Australia All Ordinaries Index 澳洲所有普通股票指数 #s]`jdc  
Australian Dollar [AUD] 澳元 H.s:a#l?  
Australian Options Market 澳大利亚期权市场 W"H*Ad(V  
Australian Securities Commission 澳洲证券事务监察委员会 ,mvU`>Ry  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 s% (|z  
Australian Stock Exchange 澳大利亚证券交易所 `&)uuLn|  
Austrian Schilling [ATS] 奥地利先令 ~*^aCuq\  
authentication 认证;鉴证 >Byxb./*  
authority to purchase 委托购买证;委购书 H1kxY]_/  
authorization 认可;核准;授权;授权书 gK>aR ^*  
authorization by direction 指示授权 T.#Vma  
authorization by instruction 指令授权 L 3^+`e  
authorization by warrant 令状授权 5(&'/U^  
authorization of unit trust 单位信托的认可 U=\!`_f':  
authorized agent 指定代理人 ~_hn{Ou s  
authorized capital 法定资本 (GDW9:  
authorized clerk 出市员 ZE0D=  
authorized dealer 认可交易商 V.kRV{43  
authorized financial institution 认可财务机构 rh 7%<xb>  
authorized fund 认可基金 & 0%x6vea  
authorized fund house 获授权的基金公司;认可基金公司 LIMPWw g  
authorized institution 认可机构 GUdVsZjz(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 vvcA-k?  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 zQyt1&!  
authorized insurer 获授权保险人;获认可承保人 T!Eyq,]  
authorized investment 特准投资项目 "~ eF%}.  
authorized person 获授权人  `\#J&N  
authorized representative 获授权代表 ! 6: X]  
authorized share capital 法定股本 nkTu/)or  
automated quotation system 自动报价系统 rIZ^ix-N  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ).9m6.%Uk  
自动交易系统〔香港期货交易所有限公司〕 -jQM h  
automatic adjustment mechanism 自动调整机制 72{Ce7J4  
automatic adjustment system 自动调整系统 DmpG35Jk  
Automatic Clearing House 自动票据交换所 hy{1Ea/T  
automatic exchange rates accumulation system 自动化汇率累集系统 *Bm _  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 w>Y!5RnO  
automatic teller machine [ATM] 自动柜员机 &Uu8wFbIJ  
autopay 自动转帐 :7jDgqn^|i  
available assets 可用资产 `oGL==  
available fiscal reserve 现存财政储备 M*lCoJ  
available profit 可用利润 =^S1+B MY-  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 w{5v*SHl}`  
average 平均;平均数;海损 %XAF"J  
average basic salary 平均基本薪金  Oa/#2C~  
average consumer expenditure 平均消费开支;一般消费开支 a!H t81gj  
average cost 平均成本 kB $?A8Olu  
average cost of land production 增辟土地平均成本 zKX|m-i|2  
average daily turnover 平均每日成交额 Ht=h9}x"g  
average daily wage rate 平均每日工资率 }D\i1/Y  
average expenditure pattern 平均开支模式 ~_Q1+ax}  
average growth rate 平均增长率 aX{i   
average net fixed assets 固定资产平均净值 g6~B|?!  
average of relatives 相对价格平均数 'n4$dv% q  
average price 平均价格 -"MB(`  
average propensity to consume 平均消费倾向;一般消费倾向 g|rbkK%SoE  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ;@l5kdZx`  
average rate 平均率 9s@$P7N5B  
average revenue 平均收入;平均收益 .sR=Mf7T  
average stock 平均库存;平均存货 Tkf JC|6  
average yearly rent 平均年租 EQ> ]~  
avoidance of double taxation 避免双重课税 eY#_!{*Wn  
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 mel(C1b"j/  
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