财经词汇要点.doc

A shareＡ股；甲类股份abatement of tax减税；减扣免税额ABN AMRO Bank N.V.荷兰银行above the line expenditure在线项目支出；经常预算支出above the line receipt在线项目收入；经常预算收入ABSA Asia Limited南非联合亚洲有限公司absolute change绝对数值变更absolute expenditure实际开支absolute guideline figure绝对准则数字absolute interest绝对权益absolute order of discharge绝对破产解除令absolute profit margin绝对利润幅度absolute value实值；绝对值absolutely vested interest绝对既得权益absorbed cost已吸收成本；已分摊成本absorption吸收；分摊；合并absorption rate吸收率；摊配率；分摊率ACB Finance Limited亚洲商业财务有限公司acceptable form of reciprocity合理的互惠条件acceptable rate适当利率；适当汇率acceptance agreement承兑协议acceptance for honour参加承兑acceptor承兑人；接受人；受票人acceptor for honour参加承兑人accident insurance意外保险Accident Insurance Association of Hong Kong香港意外保险公会accident insurance scheme意外保险计划accident year basis意外年度基准accommodation通融；贷款accommodation bill通融票据；空头票据accommodation party汇票代发人account balance账户余额；账户结余account book帐簿account collected in advance预收款项account current book往来帐簿account of after acquired property事后取得的财产报告account of defaulter拖欠帐目account payable应付帐款account payee only [A/C payee only]只可转帐；存入收款人账户account receivable应收帐款account receivable report应收帐款报表account statement结单；账单；会计财务报表account title账户名称；会计科目accountants report会计师报告Accountants Report Rules会计师报告规则accounting and auditing procedure会计与审计程序；会计与核数程序Accounting Arrangementsagent代理人；承销人agent of company公司代理人agents fee代理人费；经纪费aggregate总计；总数；总体数字aggregate amount总款额；总额aggregate assets and liabilities总体资产与负债aggregate at constant price按固定价格计算的总体数字aggregate demand总需求aggregate gross position总持仓量aggregate limit总限额aggregate of salaries tax合计薪俸税aggregate performance总体表现；总体业绩aggregate supply总体供应aggregate surplus总盈余aggregate total整体总额aggregate value总值；合计价值aggregated basis合计基准aggregated net chargeable income合计应课税入息实额aggregation合并计算；合计；总和aggregation of incomes of husband and wife夫妇入息合并计算aggregation of property财产的总和agio差价；贴水Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of