A:
960rbxKy3 A share Ａ股；甲类股份
`llSHsIkXb abatement of tax 减税；减扣免税额
~t^'4"K* ABN AMRO Bank N.V. 荷兰银行
y<)q;fI7 above-the-line expenditure 线上项目支出；经常预算支出
\P9HAz'6 above-the-line receipt 线上项目收入；经常预算收入
$kh6-y@ ABSA Asia Limited 南非联合亚洲有限公司
)z7+%n TO absolute change 绝对数值变更
\B n$b2j!% absolute expenditure 实际开支
{&h= absolute guideline figure 绝对准则数字
&z "yls absolute interest 绝对权益
o
vX 9 absolute order of discharge 绝对破产解除令
ETaLE[T%1 absolute profit margin 绝对利润幅度
~ym-Szo absolute value 实值；绝对值
?Q: KW absolutely vested interest 绝对既得权益
:2MHx}]il absorbed cost 已吸收成本；已分摊成本
5dhT?/qvc absorption 吸收；分摊；合并
xilA`uw`1 absorption rate 吸收率；摊配率；分摊率
HNV"'p; ACB Finance Limited 亚洲商业财务有限公司
tH9B C5+r} acceptable form of reciprocity 合理的互惠条件
`BY&&Bv#? acceptable rate 适当利率；适当汇率
&uxwz@RC0 acceptance agreement 承兑协议
Mh5 =]O+ acceptance for honour 参加承兑
xJ)vfo acceptor 承兑人；接受人；受票人
z.*=3 acceptor for honour 参加承兑人
ET q~, g' accident insurance 意外保险
-42jeJS Accident Insurance Association of Hong Kong 香港意外保险公会
U=ie|
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v,mn=Q&9 accident year basis 意外年度基准
?) XPY< accommodation 通融；贷款
^BQ* l5K accommodation bill 通融票据；空头票据
@Ke3kLQ_\X accommodation party 汇票代发人
xk kW?[& account balance 帐户余额；帐户结余
z*&r@P
-
account book 帐簿
0& ?/TSC account collected in advance 预收款项
!J+< M~o} account current book 往来帐簿
} @jT-t]P account of after-acquired property 事后取得的财产报告
4vf,Rj B-5 account of defaulter 拖欠帐目
<{Ir',; account payable 应付帐款
}aa ~@K<A account payee only [A/C payee only] 只可转帐；存入收款人帐户
ch]Q% M account receivable 应收帐款
A[X~:p.^G account receivable report 应收帐款报表
2bt2h.a account statement 结单；帐单；会计财务报表
;Z}V}B account title 帐户名称；会计科目
GA@Zfcg accountant's report 会计师报告
O$ ;:5zT Accountant's Report Rules 会计师报告规则
+vCW${U accounting and auditing procedure 会计与审计程序；会计与核数程序
[&p^h Accounting Arrangements 《会计安排》
%-~T;_. accounting basis 会计基础
){XG%nC accounting by Official Receiver 破产管理署署长呈交的帐目
JheF}/Bx Accounting Circular 《会计通告》
"K-2y ^Dl accounting class 会计类别
w7X], auRC accounting date 记帐日期；会计结算日期
+# R<emW accounting for money 款项核算
NQhlb"Ix Accounting Officer 会计主任
S t0AV.N1 accounting period 会计报告期；会计期
[)83X\CO accounting policy 会计政策；会计方针
e025m}%SU accounting practice 会计惯例
N }j^55M_] accounting principle 会计准则
_J`q\N
K accounting record 会计记录
+BE_K_56 accounting report 会计报告
> L>t$1hXM Accounting Services Branch [Treasury] 会计事务部〔库务署〕
do(komP<\ Accounting Society of China 中国会计学会
'74-rL:i accounting statement 会计报表
}w8:`g'T0/ accounting system 会计制度；会计系统
1?bX$$y l; accounting transaction 会计事项；帐务交易
OA3 * "d* accounting treatment 会计处理
MPmsW & accounting year 会计年度
9K5[a^q|My accretion 增值；添加
v(2|n}qY accrual 应计项目；应累算数目
E>3fk accrual basis 应计制；权责发生制
&r
Lg/UEV- accrual basis accounting 应计制会计；权责发生制会计
*R^u lp[W accrue 应累算；应计
?4i:$.A
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-O-qEQd accrued charges 应计费用
)pA N_e" accrued cumulative preference share dividend 应累算的累积优先股股息
@dj 2# accrued expenses 应累算费用
\#; -C< [b accrued interest payable 应付利息；应计未付利息
;f7;U=gl, accrued interest receivable 应收利息；应计未收利息
:D'#CoBA accrued right 累算权益
ki ^c )Tqn accruing profit 应累算的利润
DdL0MGwX accumulated fiscal reserve 累积财政储备
A+lP]Oy0S accumulated profit 累积利润；滚存溢利
-Vi"hSsUP accumulated reserve 累积储备
3+2&@ :$t accumulation of surplus income 累积收益盈余
1>SCY _C v acquired assets 既得资产
}#/, nJm' acquisition 收购；购置；取得
L27i_4 E, acquisition cost 购置成本
|NcfR"[c acquisition expenses 购置费用
{^xp?zpV acquisition of 100% interest 收购全部股权
8U07]=Bt< acquisition of control 取得控制权
1cyX9X acquisition of fixed assets 购置固定资产
^p0BeSRiy; acquisition of shell “买壳”
U >z8gdzu acquisition price 收购价
"s]c79t act of God 天灾
bX:ARe
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^< ,Np + active market 买卖活跃的市场；交投畅旺的市场；旺市
Jk) ^6 active partner 积极参与的合伙人
$#dPM*E active trading 交投活跃
E:N~c'k actual circulation 实际流通
_tg&_P+k V actual cost 实际成本
MU^7(s=" actual expenditure 实际开支；实际支出
~$N%UQn?b# actual income 实际入息；实际收入；实际收益
~5HI9A4^ actual market 现货市场
}7Si2S actual price 现货价；实际价格
9 T 4x1{mO actual profit 实际利润
u $N2uFc actual quotation 实盘；实际价位；实际报价
c%aY6dQG&% actual year basis 按实际年度计算
rlvo&(a actuals 实货
c8sY#I actuarial investigation 精算调查
05\A 7.iy actuarial principle 精算原则
)j40hrR actuarial report 精算师报告
x8 sSb:N Actuarial Society of Hong Kong 香港精算学会
aZYa<28?L% actuarial valuation 精算师估值
"$? f &* actuary 精算师
fmvX;0O ad referendum agreement 暂定协议；有待覆核的协定
Dq!Vo ;s2 ad valorem duty 从价税；按值征税
V@Z8t8 ad valorem duty system 从价税制
6=kA ad valorem fee 从价费
h$p]#]uMb ad valorem tariff 从价关税
H[gu J)4#@ additional allowance 额外免税额
!aD/I%X additional amount for unexpired risk 未过期风险的额外款额
Zi=Nr3b additional assessable profit 补加应评税利润
?L$
Dk5-W additional assessment 补加评税
f~u]fpkz additional commitment 额外承担
4 }{HRs? additional commitment vote 额外承担拨款
SLL%XF~/Sb additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
J'O</o@e additional dependent parent allowance 供养父母额外免税额
Z@= 1-l additional provision 额外拨款
wj/\ !V! additional stamp duty 附加印花税
(z0S5#g
,x additional tax 补加税罚款；补加税款
Bl-nS{9" Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
}"<|.[V) adjudged bankrupt 被裁定破产
tt`j!! adjudicated bankrupt 裁定破产人
gRuNC=sR adjudication fee 裁定费；评定印花税额手续费；评估契据费
_](vt,|L adjudication of bankruptcy 裁定破产；宣告破产
L oLmT7 adjudication of insolvency 裁定无力偿还债务
8oG0tX3i adjusted actual 经调整的实数；调整后的实数
0l6z!@GhT adjusted current assets 经调整的流动资产；调整后的流动资产
-DrR6kGjR adjusted figure 经调整的数字；调整后的数额
x-k}RI adjusted liabilities 经调整的负债；调整后的负债
?5nF` [r x adjusted loss 经调整的亏损；调整后的亏损
e%&2tf4 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
}u&.n
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ewqfs/ adjusted surplus 经调整的盈余额；调整后的盈余额
^zHBDRsb2F adjusted value 经调整的价值；调整后的价值
15_ OtK adjustment 调整；修订；理算〔保险〕
_PrK6M@"L adjustment centre 调剂中心
.N8AkQ (Ok adjustment lag 调整过程的时间差距；调整时差
<jT6|2' adjustment mechanism 调整机制
K*Zf^g
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# CoJ S[ t adjustment process 调整过程；调整程序
%^m6Q! adjustment range 调整幅度
&dZ-}.
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a3
<D1" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
o~,dkV administration expenses 行政费用
sB
]~=vUP administration fee 手续费；行政费
kC"<4U administration in bankruptcy 破产管理
Uu{I4ls6B administration order 遗产管理令
6)m}e?D> administrator 管理人；遗产管理人
t5#IiPp administrator of the estate 遗产管理人
Z VuHO7' admission of debt 债项承认书
|k:MXI admission of proof 接纳债权证明
Qj? +R F6( advance 放贷款项；垫付款项；预支款项；预付款项
[y| "iSD advance account 暂支帐目；预付款帐户
GFOd9=[ advance compensation 预付补偿金
!@!,7te advance from shareholder 股东垫款
0& Q-y&$7 advance pending reimbursement 预支以待日后付还
3(':4Tas advanced economy 先进经济体系
U[=VW0 advancement 预付；预付财产
_h!OGLec advances warrant 垫款令
Jz
s.) advancing 贷出
Tm5]M$) adverse balance 逆差
d6-a\]gF adverse exchange 逆汇
ahA21W` k advertisement addressed to shareholders 在报章刊登的致股东通告
Zf |%t advice for collection 托收通知书
kt.z,<w5O advice of drawing 提款通知书；汇票通知书
W~+
] 7< advice of payment 付款通知
XKB)++Q= Advisory Committee [Securities and Futures Commission]
tT87TmNsA 谘询委员会〔证券及期货事务监察委员会〕
|ul25/B
B Advisory Committee on Diversification 经济多元化谘询委员会
Mo|[Muj8b affidavit 誓章；遗产申报誓章
<\GP\G affidavit of no receipt 述明无收款的誓章
2J
=K\ L affiliate 联号；联营公司；附属公司
LFob1HH*8 affiliated company 附属公司；联号；联营公司
9D++SU2 :} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
) f9f _^; affordability 负担能力
X>j% y7 v African Development Bank [AfDB] 非洲开发银行
O emi } after-acquired property 事后取得的财产
`:!mPNW# after-hours dealing 市后交易
xz5 Jli after-tax profit 税后盈利；税后利润；税后溢利
~; k-/Z" agency agreement 代理协议
7udMF3;> agency expenses 代理机构的开支
Vm 6G5QwM agency fee 代理费
H# x=eDU|k Agency Law 《代理法》
\ Q<c Y< agent 代理人；承销人
7OX5"u!2 agent of company 公司代理人
PI(;t9]b agent's fee 代理人费；经纪费
qz"di~ 7 aggregate 总计；总数；总体数字
e )l<D) aggregate amount 总款额；总额
^AtAfVJN0 aggregate assets and liabilities 总体资产与负债
:zZK%} G< aggregate at constant price 按固定价格计算的总体数字
wq!Gj]B aggregate demand 总需求
?9nuL}m!a aggregate gross position 总持仓量
$ 5ZBNGr aggregate limit 总限额
6U6,Wu aggregate of salaries tax 合计薪俸税
YU.aZdA&V3 aggregate performance 总体表现；总体业绩
s~$ZTzV aggregate supply 总体供应
f /RzE aggregate surplus 总盈余
5mUHk]W aggregate total 整体总额
f4)fa yAVp aggregate value 总值；合计价值
1 X 2MhV aggregated basis 合计基准
!`L% wS aggregated net chargeable income 合计应课税入息实额
0Lmq ?D aggregation 合并计算；合计；总和
.)o<'u@Ri aggregation of incomes of husband and wife 夫妇入息合并计算
T;qP"KWZ aggregation of property 财产的总和
/) Bk
r/ agio 差价；贴水
DZ -5A 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》
HtB> #`' Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0]=|3-n 《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》
-iWt~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
z^+f3- Z 《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》
a]-F,M J Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<7R\ # 《香港政府和大韩民国政府关于相互促进和保护投资协定》
V
@8 + agreement for a settlement 授产协议
3maiBAOKz agreement for assignment 转让协议
UXwnE@`F agreement for sale 售卖协议；买卖协议
mH2XwA| agreement for sale and purchase 买卖协议
Tt #4dm- agreement for the payment of interest 支付利息协议
0>Iy `>] agreement for the repayment of money 还款协议
G vMhgG=D agreement of reinsurance 再保险协议
t?f2*N : Agricultural Bank of China 中国农业银行
+ X(@o air passenger departure tax 飞机乘客离境税
U/9xO"b{. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
lJ;7 sgQ# airport tax 机场税
ste0:.*qb alcohol duty 酒精税
Jt5 \ alienation 让与；让渡；转让
<VI.A" Qk~ alimony 生活费；赡养费
p A7& All Ordinaries Index [AOI] 所有普通股指数
UIgs/ all risks 全险；综合险
"1|n]0BF All Sales Record for Stock Market 《股票市场成交报告》
2\80S[f Allied Capital Resources Limited 新联财务有限公司
}A,9` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ekC
1wN
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AL@8v= allocation of fund 分配款项；预留款项
QG
{KEj2V allocation of profit 利润分配；溢利分配
\Fg%V> allocation warrant 拨款令
69ZGdN allotment 分配；配股
q ww * allotment notice 股份配售通知；配股通知
%0 l'Nuz allotment of shares 股份分配
S?ELFq(g allowable 可获宽免；免税的
3y?I^ .B allowable business loss 可扣除的营业亏损
/W\@/b, allowable expenses 可扣税的支出
Q`- JRY- allowance 免税额；津贴；备抵；准备金
*P2_l
Q= allowance for debts 债项的免税额
3gtQS3$4s allowance for depreciation by wear and tear 耗损折旧免税额
;Gixu9u' allowance for funeral expenses 殡殓费的免税额
?D ?_D,"C allowance for inflation 为通货膨胀而预留的款项；通胀准备金
c-1,((p allowance for repairs and outgoings 修葺及支出方面的免税额
ieuq 9ah# allowance to debtor 给债务人的津贴
:b t;DJ@ alteration of capital 资本更改
Em8q1P$tm> alternate trustee 候补受托人
BUB$k7 {z amalgamation 合并
# 4 UKkd ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
mU@pRjq= ambit of charges 征税范围；收费范围
UW%zR5q amended valuation 经修订的估值
Nki08qZ[ American Commodities Exchange 美国商品交易所
tN P>6F/ American Express Bank Limited 美国运通银行
+l' l*< American Stock Exchange 美国证券交易所
]S!:p>R amortization 摊销
M ,!Dhuas amount due from banks 存放银行同业的款项
7L3:d7=MIW amount due from banks abroad 存放海外银行同业的款项
[`pp[J-~7 amount due from holding companies 控股公司欠款
sZ,xbfZby amount due from local banks 存放本港银行同业的款项
-yyim;Nj amount due to banks 银行同业的存款
cW%QKdTQY0 amount due to banks abroad 海外银行同业的存款
! R r k amount due to holding companies 控股公司存款
\cJ?2^Eq amount due to local banks 本港银行同业的存款
Sd[%$)scC amount due to outport banks 外埠银行同业的存款
tNpBRk(} amount for note issue 发行纸币的款额
{jdtNtw amount of bond 担保契据的款额
|Z6M?n amount of consideration 代价款额
?RW7TWf amount of contribution 供款数额
2tPW1"M.n amount of indebtedness 负债款额
%-9?rOr amount of principal of the loan 贷款本金额
n!Hj4~T0 amount of rates chargeable 应征差饷数额
M~'4>h} amount of share capital 股本额
s4V-brCM$| amount of sums assured 承保款额
yC #%fgQ r amount of variation 变动幅度
_yx~t amount of vote 拨款数额
o>4mkh[3 amount payable 应付款额
0F48T<i amount receivable 应收款额
Aw?i6d Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$~)BO_;o analysis 分析
'k^d-Mh>h ancillary risk 附属风险
U)CGRh8%+ annual account 周年帐目；周年帐目报表；年度决算；年结
U'4 j+vUc annual accounting date 年结日期
&.W,Hh annual allowance 每年免税额；年积金；年度津贴；年津
>}~\ *Y\8@ annual balance 年度余额
.M(')$\U annual disposable income 每年可动用收入
>- S? rXO annual estimates 周年预算
/wAx#[c[ annual fee 年费
Nk
JOD3>U annual general meeting 周年大会
9t$#!2z annual growth rate 年增率；每年增长率
*Wbs{>&No annual long-term supplement 长期个案每年补助金
[d" ]AF[# annual pensionable emolument 可供计算退休金的年薪
2Xw=kw u annual report 年报
XotiKCk|Aq Annual Report on the Consumer Price Index 《消费物价指数年报》
T'i^yd }*v annual return 周年报表；周年申报表；每年报税表格
GK6/S_l%D+ Annual Return Rules 《周年报表规则》
{*yFTP"93 annual review of consumer prices 每年消费物价回顾
\NZ(Xk annual roll-forward basis 逐年延展方式
6 =pE5UfT annual salary 年薪
3{:AG,G annual statement 年度报表；年度决算表
:zA/~/Wo Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
UTWchh annuitant 年金受益人
) |t;nK, annuity 年金
8NF93tqD6 annuity contract 年金合约
q\DN8IJ annuity on human life 人寿年金
srbES6 antecedent debt 先前的债项
z:Y
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ante-dated cheque 倒填日期支票
nu(;yIRP anticipated expenditure 预期开支
QT8GP?F anticipated net profit 预期纯利
()}(3>O - anticipated revenue 预期收入
X&LaAqlSG anti-inflation measure 反通货膨胀措施
s78MXS?py anti-inflationary stance 反通货膨胀立场
|lDxk[ apparent deficit 表面赤字
gPE` mE apparent financial solvency 表面偿债能力
cy-o@U "s8 apparent partner 表面合伙人
NZb}n`: application for personal assessment 个人入息课税申请书
kuq&8f~! application of fund 资金应用
)k^y<lC2a application to release as liquidator and to destruct the books of accounts and documents
/nq\*)S#& 申请免除清盘人职务及毁灭帐簿与文件
<( Rbu2_ appointed actuary 委任精算师
#"qP4S2 appointed auditor 委任核数师；委任审计师
K0aT(Rc
e appointed trustee 委任的受托人
C ^IPddw> appointer 委任人
5FJ(x:k?z apportioned pro rata 按比例分摊
)5[OG7/g apportionment 分配；分摊
?W 6
:$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Qx")D?u apportionment formula 分摊方程式
79*f <Gr apportionment of estate duty 遗产税的分摊
9 _oAs"w appraisal 估价；评估
A+=K<e appreciable growth 可观增长
@fQvAok appreciable impact 显着影响
<rihi:4K appreciable increase 可观增长
O7"16~ a appreciation 增值；升值
56?RFnZ&j appreciation against other currencies 相对其他货币升值
%f?Z/Wn appreciation of the exchange value of Hong Kong dollar 港元汇值上升
U-*`I?~=4 appreciation tax 增值税
eKUP,y;[I appropriation 拨款；拨用；拨付
~tc,p appropriation account 拨款帐目
!AXt6z cZ Appropriation Bill 拨款法案
b!<\#[
A4 appropriation-in-aid system 补助拨款办法
d rQI@sPp approved assets 核准资产
.fgVzDR| + approved basket stock 认可一篮子证券
>~;=
j~ approved budget 核准预算
V8hmfV~=]P approved charitable donation 认可慈善捐款
F$j? } approved charitable institution 认可慈善机构
G"F)t(iX approved currency 核准货币；认可货币
g-~]^ $
approved estimates 核准预算
aGAeRF approved estimates of expenditure 核准开支预算
["_+~* approved overseas insurer 核准海外保险人
I~ 1Rt+: approved overseas trust company 核准海外信托公司
m9=93W?
approved pooled investment fund 核准汇集投资基金
Pi hpo approved provident fund scheme 认可公积金计划
J# DN 2y < approved provision 核准拨款
)Drif\FF) approved redeemable share 核准可赎回股份
0z$::p$%u approved regional stock 认可地区性证券
i+Lqj approved retirement scheme 认可退休金计划
`m` Y3I approved subordinated loan 核准附属贷款
% M*2 j%6 arbitrage 套戥；套汇；套利
RsW4 '5 arbitrageur 套戥者；套汇者
vlq L arbitrary amount 临时款项
9i46u 20 arrangement 措施；安排；协定
Z8ds`KZM arrears 欠款
x~JOg57up arrears of pay 欠付薪酬
n_{az{~ arrears of revenue 逾期未收税款；逾期未收的帐项
y 2C Jk~ articles of association 组织章程；组织细则；组织章程细则
K=Z .<f Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
t2(vtxrt ascertainment of profit 确定利润
5c\dm "Asia Clear" “亚洲结算系统”
`]=0oDG:1! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
1)#dg sa Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&0`i(l4]l Asian Development Fund [ADF] 亚洲发展基金
#O lPnP 2 Asian dollar bond 亚洲美元债券
\ZtKaEXnx Asian dollar market 亚洲美元市场
(DkfLadB Asian dollar rate 亚洲美元利率
LP'wL6# Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0!b9%I=j Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(h|E@gRa asked price 沽盘；喊价；索价；卖方报价
xpp>5d
! assessable income 应评税入息
@\WeI"^F8 assessable loss 应评税亏损
fXe$Ug|5a assessable profit 应评税利润
qg2Vmj<H assessable value 应评税值
[pC 2#_} assessed profit 估定利润
W2&(:C8V@ assessed value 经评估价值
\30rF]F`l assessment 评税；评定；估价；评税单
t wox.@"U assessment number 评税编号；估价编号
f@ILC=c< assessment of additional tax 补加税评税
,u=+%6b)A assessment of performance 业绩评估；实绩评价
P*]hXm85[K Assessor 评税主任
A">R-1R asset price bubbles 资产价格泡沫
P ]O= K asset-backed securities 具资产保证的证券
k Ep{L assets accretion 资产增值
j [A:So assets and liabilities 资产与负债
[:zP]l.| assets betterment statement 资产递增表；资产改进表
iS< ^MD assets lending 实物放款；有抵押贷款
F1t+D)KA> assets of the company passing on the death 死者去世时转移的公司资产
)O2IEwPd. assets pledged as security for liabilities 用作负债抵押的资产
#||D,[ _=+ assets portfolio 资产投资组合
Jflm-Hhsf assets price 资产价格
J |w%n5Y assets quality 资产质素
8O_yZ
~Z4 assets realization 资产变现
g2? yT ? assets refinancing arrangement 资产再集资安排
hEFOT]P4 assets securitization 资产证券化
26; Gt8 assets situated outside Hong Kong 在香港以外地方的资产
{rwT4]4 assets stripping 削减资产；拆卖资产
F!fs W9 assets value 资产值
BV6B:=E0 assignee 承让人
$*:g~#bh assignment 转让；转让书；转让契
N@Q_5t0bk assignment of interest 权益转让
]_j= { 0% assignment of letters patent and trade mark 专利证书及商标转让
p=m:^9/ assignment of property 物业转让；物业转让书
!4T!@"# assignment right 转让权
m8V}E& 6 assignor 转让人
Q_Wg4n5 associate 有联系的人；有关连人士；相联者；合伙人；联系人
`2/V.REX$h Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
yJ="dEn>i" associate member 附属会员
dZo x;_b associated body corporate 相联法人团体
{:|b,ep
T associated company 相联公司；联属公司
tAPf#7{|
associated corporation 相联法团
!;4Hh)2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
v o4U% 公认会计师公会〔英国〕
w"37sv Association of Futures Exchange Brokers 香港期货经纪协会
G^';9 UK Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
EywBT association of underwriters 承保人组织
G)q;)n;*= assumption of control 接管
ia (&$a8X assurance 担保；保险；转易；转易书
ROXa / assurance of interest 权益的转易
DJ9x?SL@KD at 19XX price 按一九ＸＸ年价格计算
A+j!VM at a discount 按赔价计算；按贴水价格计算；打折扣
B>4/[
YHr; at a premium 按溢价计算；按升水价格计算
o7 0] F at call 通知付款；按通知
p: )=i"uL at constant market price 按固定市价计算
S 503b*pM at constant price 按固定价格计算
w:/3% - at cost 按成本计算
kZ PL$ \/A at current market price 按当时市价计算；按现时市价计算
CvR-lKV< at current price 按当时价格计算；按现时价格计算
%@ :6& at factor cost 按要素成本计算；按生产要素成本计算
T2n3g|4 at money-of-the-day price 按付款当日价格计算
S>)[n]f at or better 按指定或较佳价位〔买卖指令〕
%WC ^aKfY at par 按面值计算；平价
#h P>IU at sight 见票即付
&F:.O VzX at the close 按收市盘
2C1NDrS;} at the opening 按开市盘
%P{3c~?DH attestation 见证；见证条款
3 /PvH E{R at-the-money option 平价期权
` Z/ MQ attorney 受权人；受托代表人
e0#t attornment 新拥有人承认书
Qm=iCZ|E^! attributable profit 可归属利润
xI.0m attributable share value 可归属股份价值
~4|Tr z2T Auckland Stock Exchange 奥克兰证券交易所
'c_K[p$ auction 拍卖
5f MlOP_ auctioneer 拍卖商
Pf/8tXs} audit 审计；核数
0yv p>{;p Audit Commission 审计署
:wN !E{0j Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
t-5 Y,}j 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]^ya?O]p audit review 帐目审查
oh@Ha ? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
!.-u'6e
audited account 审计帐目；经审计的帐目
0qIg:+l+ audited annual account 经审计的周年帐目
m@u% 3*: audited balance sheet 经审计的资产负债表
a4gX@&it_k auditor 核数师；核数主任；审计师
AW E ab auditor's certificate 核数师证明书；审计师证明书
awI{%u_(nA auditor's report 核数师报告；审计师报告
CUHT5J*sY Aussie bond 澳元债券
b dLi _k austerity budget 紧缩预算
6(BgnH8oc Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
^}{x).
Australia All Ordinaries Index 澳洲所有普通股票指数
#@xB ?u-0q Australian Dollar [AUD] 澳元
G%,
RD}D Australian Options Market 澳大利亚期权市场
z [ 'G"yCi Australian Securities Commission 澳洲证券事务监察委员会
=R~zD4{" Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1D3 8T Australian Stock Exchange 澳大利亚证券交易所
Dx`- h# Austrian Schilling [ATS] 奥地利先令
0AdxV?6z authentication 认证；鉴证
Fi; H authority to purchase 委托购买证；委购书
^8A [
^cgq authorization 认可；核准；授权；授权书
!%D';wQ,/ authorization by direction 指示授权
! nvg:$.& authorization by instruction 指令授权
x} nBU q: authorization by warrant 令状授权
@g4o8nH} authorization of unit trust 单位信托的认可
*nHuGla authorized agent 指定代理人
3!o sQ1 authorized capital 法定资本
{y a . authorized clerk 出市员
G ~ v:@ authorized dealer 认可交易商
Aq*?Q/pV authorized financial institution 认可财务机构
: e nR8MS authorized fund 认可基金
<9piKtb|L authorized fund house 获授权的基金公司；认可基金公司
?Pp*BB,*y authorized institution 认可机构
IVkB)9IW authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
pf107S authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
]@b9m authorized insurer 获授权保险人；获认可承保人
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{K authorized investment 特准投资项目
RRB=JP{r authorized person 获授权人
G}^= (,jl authorized representative 获授权代表
SOOJq C authorized share capital 法定股本
{wsJ1 v8! automated quotation system 自动报价系统
=*j Faj Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
""XAUxo 自动交易系统〔香港期货交易所有限公司〕
u '/ )l} automatic adjustment mechanism 自动调整机制
3l 45(%g+ automatic adjustment system 自动调整系统
(XW'1@b Automatic Clearing House 自动票据交换所
E5@ =LS
automatic exchange rates accumulation system 自动化汇率累集系统
xO Aq!, |V Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
mO]>] automatic teller machine [ATM] 自动柜员机
ZJQFn autopay 自动转帐
_^NaP available assets 可用资产
6% ofS8 [ available fiscal reserve 现存财政储备
$Seh4 available profit 可用利润
@+H 0D" Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
l
EzN average 平均；平均数；海损
z fv@ <' average basic salary 平均基本薪金
H@Ot77(* average consumer expenditure 平均消费开支；一般消费开支
fn=A_
i average cost 平均成本
u~j
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average cost of land production 增辟土地平均成本
R:YVmqd average daily turnover 平均每日成交额
FZ ?eX`, average daily wage rate 平均每日工资率
!C 05;x8{ average expenditure pattern 平均开支模式
Zfcf?&>< average growth rate 平均增长率
Xd5s8C/} average net fixed assets 固定资产平均净值
o2U5irU average of relatives 相对价格平均数
[}j a \!P average price 平均价格
&
]] l0B average propensity to consume 平均消费倾向；一般消费倾向
/ \# f@Sg average propensity to save 平均储蓄倾向；一般储蓄倾向
c6#E gN,X average rate 平均率
-` ViuDX= average revenue 平均收入；平均收益
=g ! Pw] average stock 平均库存；平均存货
{yWL|:#K average yearly rent 平均年租
VOM@x% 6#c avoidance of double taxation 避免双重课税
MiIxj%,( avoidance of tax 避税
