A:
e~iPN.'1 A share Ａ股；甲类股份
_8eN^oc% abatement of tax 减税；减扣免税额
sUEvL( %nY ABN AMRO Bank N.V. 荷兰银行
BiI}JEp4o above-the-line expenditure 线上项目支出；经常预算支出
yRGv {G[59 above-the-line receipt 线上项目收入；经常预算收入
'X@>U6s ABSA Asia Limited 南非联合亚洲有限公司
@/yJTMcf absolute change 绝对数值变更
Zwxu3R_ absolute expenditure 实际开支
q;0QI{:5v absolute guideline figure 绝对准则数字
dB%q`7O absolute interest 绝对权益
"Nlw&+
c7 absolute order of discharge 绝对破产解除令
ZB@Bj>,b p absolute profit margin 绝对利润幅度
'hn =X 7 absolute value 实值；绝对值
@+ee0
CLT absolutely vested interest 绝对既得权益
1j":j %9M absorbed cost 已吸收成本；已分摊成本
+kN/-U sB absorption 吸收；分摊；合并
QYj 8c]8f absorption rate 吸收率；摊配率；分摊率
%\ef
Mhn ACB Finance Limited 亚洲商业财务有限公司
o6LZ05Z-& acceptable form of reciprocity 合理的互惠条件
%A ^qm acceptable rate 适当利率；适当汇率
e+ckn acceptance agreement 承兑协议
f~{@(g&Gl acceptance for honour 参加承兑
y %4G[Dz acceptor 承兑人；接受人；受票人
1p |}=R acceptor for honour 参加承兑人
ZlxJY%o eu accident insurance 意外保险
s1| +LT ,D Accident Insurance Association of Hong Kong 香港意外保险公会
3duWk sERC accident insurance scheme 意外保险计划
Z+ ?V10$ accident year basis 意外年度基准
+#IsRiH%> accommodation 通融；贷款
V( A p|I:G accommodation bill 通融票据；空头票据
yw3E$~ k accommodation party 汇票代发人
}jWZqI qj account balance 帐户余额；帐户结余
S85}&\m&4 account book 帐簿
dD{{G :V account collected in advance 预收款项
5l
ioL) account current book 往来帐簿
P.Uz[_&l6 account of after-acquired property 事后取得的财产报告
g k.c"$2 account of defaulter 拖欠帐目
Rz_fNlA account payable 应付帐款
JDA :)[; account payee only [A/C payee only] 只可转帐；存入收款人帐户
p[Yja y+ account receivable 应收帐款
Nt^9N
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Y
Cbt(nmr account statement 结单；帐单；会计财务报表
%/r}_V(UN account title 帐户名称；会计科目
!J@!P?0. C accountant's report 会计师报告
/18VQ Accountant's Report Rules 会计师报告规则
> lg-j-pV accounting and auditing procedure 会计与审计程序；会计与核数程序
O?I~ XM'S Accounting Arrangements 《会计安排》
}&I^1BHZs accounting basis 会计基础
yu>DVD accounting by Official Receiver 破产管理署署长呈交的帐目
@=kDaPme92 Accounting Circular 《会计通告》
/^F$cQX( accounting class 会计类别
h ;(#^+LH accounting date 记帐日期；会计结算日期
M] JD( accounting for money 款项核算
E)h&<{% Accounting Officer 会计主任
}VUrn2@-4 accounting period 会计报告期；会计期
~c*$w O\ accounting policy 会计政策；会计方针
TDtS^(2A7K accounting practice 会计惯例
G6?+Qz r accounting principle 会计准则
? h*Ngbj> accounting record 会计记录
LQs>[3rK accounting report 会计报告
hQT
p& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
O =C z*j Accounting Society of China 中国会计学会
|re>YQ!zd accounting statement 会计报表
RO?%0-6O& accounting system 会计制度；会计系统
-(Y ( K!n accounting transaction 会计事项；帐务交易
%G k?f=e accounting treatment 会计处理
(g8<"<
N? accounting year 会计年度
GV aIZh< accretion 增值；添加
S3oSc<&2 accrual 应计项目；应累算数目
(4WAoye | accrual basis 应计制；权责发生制
3TDj WW;#~ accrual basis accounting 应计制会计；权责发生制会计
r?l7_aBv3 accrue 应累算；应计
D0 f.XWd accrued benefit 应累算利益
NW t `X! accrued charges 应计费用
H ]X Y accrued cumulative preference share dividend 应累算的累积优先股股息
~)k OO oH accrued expenses 应累算费用
bQ3EBJT{P accrued interest payable 应付利息；应计未付利息
b?~%u+'3 accrued interest receivable 应收利息；应计未收利息
O
DLRzk( accrued right 累算权益
!N@d51T=N accruing profit 应累算的利润
0 kM4\E n accumulated fiscal reserve 累积财政储备
9O.ok U accumulated profit 累积利润；滚存溢利
`q nNEJL, accumulated reserve 累积储备
S1B^FLe7X accumulation of surplus income 累积收益盈余
[A.ix}3mm acquired assets 既得资产
scsN2#D7U/ acquisition 收购；购置；取得
<+tSTc4>r acquisition cost 购置成本
l; ._
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T|{1,wP acquisition of 100% interest 收购全部股权
gq^j-!Q)Q< acquisition of control 取得控制权
#nv =x&g acquisition of fixed assets 购置固定资产
("7rjQjRz acquisition of shell “买壳”
^D=1%@l?# acquisition price 收购价
>4.K>U?0FC act of God 天灾
z!<X{&
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0"vI6Lm active market 买卖活跃的市场；交投畅旺的市场；旺市
% }nNwuJ active partner 积极参与的合伙人
#9 a\Ab active trading 交投活跃
7t@r}rC,K actual circulation 实际流通
v|&Nh?r actual cost 实际成本
a->;K+ actual expenditure 实际开支；实际支出
@We im7r actual income 实际入息；实际收入；实际收益
0^L>J "o actual market 现货市场
007(k"=oV actual price 现货价；实际价格
^J
TrytIB actual profit 实际利润
~T{^7"q\ actual quotation 实盘；实际价位；实际报价
~'[0-_]=f actual year basis 按实际年度计算
'>wr _
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a%"27
n(M actuarial investigation 精算调查
`}Of'i actuarial principle 精算原则
fnwhkL#8 actuarial report 精算师报告
O_M2 Axm Actuarial Society of Hong Kong 香港精算学会
vIL'&~C\y actuarial valuation 精算师估值
L>&o_bzp actuary 精算师
ODbEL/ ad referendum agreement 暂定协议；有待覆核的协定
m=hlim;P, ad valorem duty 从价税；按值征税
v|WT m# ad valorem duty system 从价税制
*XlbD ad valorem fee 从价费
gtV^6 (Y ad valorem tariff 从价关税
7Ntt#C;]U additional allowance 额外免税额
O Vo3. additional amount for unexpired risk 未过期风险的额外款额
_>G. additional assessable profit 补加应评税利润
\%qzTk.&r additional assessment 补加评税
=41g9UQ additional commitment 额外承担
UcHe"mn
additional commitment vote 额外承担拨款
Cm~Pn "K_] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
#}8l9[Q|M additional dependent parent allowance 供养父母额外免税额
w [5uX > additional provision 额外拨款
/{[Y l[{"< additional stamp duty 附加印花税
PLkwtDi+& additional tax 补加税罚款；补加税款
cL ]vJ`?Ih Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
w=ib@_:f adjudged bankrupt 被裁定破产
8,0WHivg adjudicated bankrupt 裁定破产人
|[ RoR adjudication fee 裁定费；评定印花税额手续费；评估契据费
YPV@/n[N adjudication of bankruptcy 裁定破产；宣告破产
/Vg=+FEO adjudication of insolvency 裁定无力偿还债务
T ke3X\| adjusted actual 经调整的实数；调整后的实数
CWTPf1?eB adjusted current assets 经调整的流动资产；调整后的流动资产
i; qb\ adjusted figure 经调整的数字；调整后的数额
3?d o|> adjusted liabilities 经调整的负债；调整后的负债
[dQL6k";b adjusted loss 经调整的亏损；调整后的亏损
t==C dCl 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
Xiy9Oeq2uh adjusted profit 经调整的利润；调整后的利润
<? Z [X{ adjusted surplus 经调整的盈余额；调整后的盈余额
]d4`PXI adjusted value 经调整的价值；调整后的价值
|8bqn^@$t adjustment 调整；修订；理算〔保险〕
b.LMJ' 1 adjustment centre 调剂中心
&zxqVI$4 adjustment lag 调整过程的时间差距；调整时差
/ bxu{| . adjustment mechanism 调整机制
IpJMq^ Z adjustment of loss 亏损调整
klwC.=?(j" adjustment process 调整过程；调整程序
PQkFzyk adjustment range 调整幅度
4P406,T]r administered exchange rate 受管制汇率
6ka,
FjJ\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
VIXY?Ua administration expenses 行政费用
a'[Ah2}3r< administration fee 手续费；行政费
vDeb? n administration in bankruptcy 破产管理
T uk::
.jD administration order 遗产管理令
qy9RYIfZ administrator 管理人；遗产管理人
@d+NeS administrator of the estate 遗产管理人
,EE,W0/zzM admission of debt 债项承认书
YR 5C`o admission of proof 接纳债权证明
Ke*tLnO advance 放贷款项；垫付款项；预支款项；预付款项
6D=9J %; advance account 暂支帐目；预付款帐户
zeHf (N advance compensation 预付补偿金
u n)YK advance from shareholder 股东垫款
j5rB+ advance pending reimbursement 预支以待日后付还
am'11a@* advanced economy 先进经济体系
TbUou oc advancement 预付；预付财产
xF#'+Y advances warrant 垫款令
H n^)Xw
advancing 贷出
!T'`L{Sj adverse balance 逆差
ag_RKlM3 adverse exchange 逆汇
sbju3nvk advertisement addressed to shareholders 在报章刊登的致股东通告
;*H@E(g advice for collection 托收通知书
D?Mj<|| advice of drawing 提款通知书；汇票通知书
hR g?H advice of payment 付款通知
T4M"s;::1 Advisory Committee [Securities and Futures Commission]
,w9:) B7 谘询委员会〔证券及期货事务监察委员会〕
'P:u/Sq?m Advisory Committee on Diversification 经济多元化谘询委员会
i7% v2_ affidavit 誓章；遗产申报誓章
B2R^oL' } affidavit of no receipt 述明无收款的誓章
yDE0qUO affiliate 联号；联营公司；附属公司
|#>:@{X< affiliated company 附属公司；联号；联营公司
Xxz_h* affirmation [estate duty] 非宗教式宣誓〔遗产税〕
pL&
Zcpx affordability 负担能力
xy^t_];X African Development Bank [AfDB] 非洲开发银行
LA837 P after-acquired property 事后取得的财产
JNJ96wnX1 after-hours dealing 市后交易
N<$dbqoT| after-tax profit 税后盈利；税后利润；税后溢利
V,*<E &+ agency agreement 代理协议
y[C++Q agency expenses 代理机构的开支
A"V($:>U agency fee 代理费
/O^aFIxk Agency Law 《代理法》
ma gZmY~ agent 代理人；承销人
[f1'Qb agent of company 公司代理人
_s 1pif agent's fee 代理人费；经纪费
Jp d|<\Ml aggregate 总计；总数；总体数字
tbH` VD"u aggregate amount 总款额；总额
!:GlxmtoW? aggregate assets and liabilities 总体资产与负债
X0}+X'3 aggregate at constant price 按固定价格计算的总体数字
]UMt aggregate demand 总需求
f*:DH4g }B aggregate gross position 总持仓量
{\-9^RL aggregate limit 总限额
&2P+9j > aggregate of salaries tax 合计薪俸税
!jySID?q aggregate performance 总体表现；总体业绩
w|k?2 ?& aggregate supply 总体供应
$$5E+UDOs aggregate surplus 总盈余
]U,c`?[7# aggregate total 整体总额
'&;s32']} aggregate value 总值；合计价值
-PG81F&K aggregated basis 合计基准
^D%hKIT aggregated net chargeable income 合计应课税入息实额
&tJ!cTA.- aggregation 合并计算；合计；总和
j@Ta\a-,x aggregation of incomes of husband and wife 夫妇入息合并计算
V q IzDs aggregation of property 财产的总和
r'bPSu, agio 差价；贴水
UqA <rW 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》
}MiEbLduN Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7eR%zNDa 《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》
Z)7|m Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<Wwcd8d 《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》
N,4. %| 1 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!lnRl8oV 《香港政府和大韩民国政府关于相互促进和保护投资协定》
G2[? b2)8 agreement for a settlement 授产协议
)@V z,f\} agreement for assignment 转让协议
k$ORV U agreement for sale 售卖协议；买卖协议
z{q|HO agreement for sale and purchase 买卖协议
Gk r] 8J agreement for the payment of interest 支付利息协议
`xq/<U;i agreement for the repayment of money 还款协议
T[L7-5U0 agreement of reinsurance 再保险协议
I&Z4?K Agricultural Bank of China 中国农业银行
)&") J}@ air passenger departure tax 飞机乘客离境税
-Gyj]v5y`c Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
.,9e~6} airport tax 机场税
n | M~C\* alcohol duty 酒精税
%0 gcNk"= alienation 让与；让渡；转让
}t FRl alimony 生活费；赡养费
M}S1Zz%Ii1 All Ordinaries Index [AOI] 所有普通股指数
7;i [ all risks 全险；综合险
%FhUjHm All Sales Record for Stock Market 《股票市场成交报告》
v] ?zG&Jh Allied Capital Resources Limited 新联财务有限公司
"G[yV>pxv all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[Nw%fuB allocation letter 拨款信件
]Uu :t allocation of fund 分配款项；预留款项
9sI&&Jg allocation of profit 利润分配；溢利分配
b)(rlX allocation warrant 拨款令
d$gT,+|vu allotment 分配；配股
# GbfFoE allotment notice 股份配售通知；配股通知
nkxv,_)ZT allotment of shares 股份分配
"8#EA<lsS allowable 可获宽免；免税的
F*, e,s allowable business loss 可扣除的营业亏损
|nMg.t`8 allowable expenses 可扣税的支出
yP^C) allowance 免税额；津贴；备抵；准备金
T1\@4x allowance for debts 债项的免税额
O!U8"Yr$ allowance for depreciation by wear and tear 耗损折旧免税额
99YgQ Y]HO allowance for funeral expenses 殡殓费的免税额
{2v,J]v_[ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Ds<~Jf Vl allowance for repairs and outgoings 修葺及支出方面的免税额
+I>V9%%vW_ allowance to debtor 给债务人的津贴
$[xS>iuD alteration of capital 资本更改
Mjj5~by: alternate trustee 候补受托人
Pl\r|gS; amalgamation 合并
5@-[[ $dk ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
>3qfo2K 0 ambit of charges 征税范围；收费范围
!K %8tr4 amended valuation 经修订的估值
S11ME American Commodities Exchange 美国商品交易所
b$JrL Zs$_ American Express Bank Limited 美国运通银行
,vh $G 7D American Stock Exchange 美国证券交易所
N87)rhXSo, amortization 摊销
;ipT0*Y amount due from banks 存放银行同业的款项
EZee
kxs amount due from banks abroad 存放海外银行同业的款项
WZQ
EBXs amount due from holding companies 控股公司欠款
=H_vR d amount due from local banks 存放本港银行同业的款项
( ~
`?_ amount due to banks 银行同业的存款
/Pyj|!C3`q amount due to banks abroad 海外银行同业的存款
!zZ3F|+HB amount due to holding companies 控股公司存款
NW 4tQ;ad amount due to local banks 本港银行同业的存款
t[4V1: amount due to outport banks 外埠银行同业的存款
H 2JKQm_ amount for note issue 发行纸币的款额
R8 %%EEB amount of bond 担保契据的款额
Gpf 9uj% amount of consideration 代价款额
{~"fq.h!M amount of contribution 供款数额
Q`m9I amount of indebtedness 负债款额
n|N?[)^k amount of principal of the loan 贷款本金额
o FS2*u amount of rates chargeable 应征差饷数额
oB$c-!& amount of share capital 股本额
&~KAZ}xu amount of sums assured 承保款额
]k# iA9I amount of variation 变动幅度
.gclE~h. amount of vote 拨款数额
gski :C
amount payable 应付款额
h3rVa6cxM amount receivable 应收款额
QF4)@ r{2x Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9q ]n &5 analysis 分析
?P% -p ancillary risk 附属风险
%
4Gt^:J" annual account 周年帐目；周年帐目报表；年度决算；年结
HD YWDp annual accounting date 年结日期
$z[@DB[ annual allowance 每年免税额；年积金；年度津贴；年津
^5n#hSqZ=M annual balance 年度余额
%:!ILN annual disposable income 每年可动用收入
< ;lwvO annual estimates 周年预算
ey@{Ng# annual fee 年费
E;rS"'D: annual general meeting 周年大会
`V2doV) annual growth rate 年增率；每年增长率
HJ+ Q7) annual long-term supplement 长期个案每年补助金
-~Chf4?<4 annual pensionable emolument 可供计算退休金的年薪
' +f(9/ annual report 年报
X6Q\NJ"B Annual Report on the Consumer Price Index 《消费物价指数年报》
1}Th@Vq annual return 周年报表；周年申报表；每年报税表格
QJF_ " Annual Return Rules 《周年报表规则》
"DC L
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,v#O{ma annual roll-forward basis 逐年延展方式
}B ?_>0 annual salary 年薪
4Ifz-t/ annual statement 年度报表；年度决算表
`rest_vu Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
u\q(v D. annuitant 年金受益人
Vj[hT~{f annuity 年金
'm TQ=1 annuity contract 年金合约
_ -|+k annuity on human life 人寿年金
vyvb-oz;u antecedent debt 先前的债项
L]* 5cH ante-dated cheque 倒填日期支票
D4O^5?F)| anticipated expenditure 预期开支
)8`i%2i= anticipated net profit 预期纯利
-)Hc^'. anticipated revenue 预期收入
8bdx$,$k anti-inflation measure 反通货膨胀措施
Ei4Iv#Oi` anti-inflationary stance 反通货膨胀立场
( _3QZ apparent deficit 表面赤字
_%wB*u, X apparent financial solvency 表面偿债能力
`O]$ FpO apparent partner 表面合伙人
sLd%m+*p application for personal assessment 个人入息课税申请书
vc C" application of fund 资金应用
69S* \'L application to release as liquidator and to destruct the books of accounts and documents
j;J`P H 申请免除清盘人职务及毁灭帐簿与文件
6F_ : ,b^ appointed actuary 委任精算师
5c0$oyl)M appointed auditor 委任核数师；委任审计师
5VSc5*[ appointed trustee 委任的受托人
M=54x Th0Y appointer 委任人
nyL$z-I) apportioned pro rata 按比例分摊
/V }Z,'+ apportionment 分配；分摊
FA{'Ki` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
kjF4c6v apportionment formula 分摊方程式
?=,7'@e apportionment of estate duty 遗产税的分摊
~NTKWRaR appraisal 估价；评估
R0u rt appreciable growth 可观增长
Py\/p Fvg appreciable impact 显着影响
5fy{! appreciable increase 可观增长
>VppM ` appreciation 增值；升值
+E']&v$ appreciation against other currencies 相对其他货币升值
Z^c\M\`7 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
c-* *~tb( appreciation tax 增值税
>c$3@$ appropriation 拨款；拨用；拨付
`LNKbTc[m appropriation account 拨款帐目
b$sT`+4q Appropriation Bill 拨款法案
N , ,[V
appropriation-in-aid system 补助拨款办法
30YH}b#B approved assets 核准资产
>avkiT 2 approved basket stock 认可一篮子证券
X]_9g[V approved budget 核准预算
u{ cb[M approved charitable donation 认可慈善捐款
SB`xr!~A] approved charitable institution 认可慈善机构
Y,?kS
dS approved currency 核准货币；认可货币
_:>t$*
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n-{.7 approved estimates of expenditure 核准开支预算
?u5jX J0L approved overseas insurer 核准海外保险人
P8[k1"c! approved overseas trust company 核准海外信托公司
\A6 }= approved pooled investment fund 核准汇集投资基金
?e\u_3- 9 approved provident fund scheme 认可公积金计划
PPde!}T$ approved provision 核准拨款
p]qz+Z/ approved redeemable share 核准可赎回股份
kDG?/j90D approved regional stock 认可地区性证券
/!sGO: approved retirement scheme 认可退休金计划
Ya} }a approved subordinated loan 核准附属贷款
a@-bw4S D arbitrage 套戥；套汇；套利
x *a _43` arbitrageur 套戥者；套汇者
11%Zx 3 arbitrary amount 临时款项
}:S}j o7 arrangement 措施；安排；协定
;B !p4 hu arrears 欠款
%{jL+4veoL arrears of pay 欠付薪酬
!{CaW 4 arrears of revenue 逾期未收税款；逾期未收的帐项
)<$<9!L4x articles of association 组织章程；组织细则；组织章程细则
Q$Rp?o& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
p*l=rni4 ascertainment of profit 确定利润
S{Zf}8?6$ "Asia Clear" “亚洲结算系统”
iI3,q-LA Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Z`#XB2, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
<B'PB "R3y Asian Development Fund [ADF] 亚洲发展基金
+U iJWO Asian dollar bond 亚洲美元债券
8\G"I Asian dollar market 亚洲美元市场
lQv (5hIm Asian dollar rate 亚洲美元利率
c9djBUAk& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
\wR\i^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
bc;?O`I< asked price 沽盘；喊价；索价；卖方报价
o*3\xg assessable income 应评税入息
kG5Uc8 3#G assessable loss 应评税亏损
"-\8Y>E assessable profit 应评税利润
CSH*^nk':O assessable value 应评税值
!b$]D?=} assessed profit 估定利润
I|Mw*2U assessed value 经评估价值
qfRrX" assessment 评税；评定；估价；评税单
.*Z#;3 assessment number 评税编号；估价编号
.EC~o assessment of additional tax 补加税评税
Y?-Ef
sK assessment of performance 业绩评估；实绩评价
!$#5E1:\ Assessor 评税主任
>> cL"m asset price bubbles 资产价格泡沫
n] t3d asset-backed securities 具资产保证的证券
LP/SblE assets accretion 资产增值
a*t>Ks'C assets and liabilities 资产与负债
LYiIJAZ. assets betterment statement 资产递增表；资产改进表
D~ M* ]& assets lending 实物放款；有抵押贷款
^>^h|$ assets of the company passing on the death 死者去世时转移的公司资产
"N)InPR- assets pledged as security for liabilities 用作负债抵押的资产
-j@IDd7 assets portfolio 资产投资组合
^])s\a$ assets price 资产价格
\od ns assets quality 资产质素
$~\Tl:!#? assets realization 资产变现
7X>*B~(R assets refinancing arrangement 资产再集资安排
wh!8\9{g assets securitization 资产证券化
ZZ/k7(8 assets situated outside Hong Kong 在香港以外地方的资产
Y~w1_> b assets stripping 削减资产；拆卖资产
mex@~VK assets value 资产值
P.jy7:dB, assignee 承让人
%/BBl$~ji assignment 转让；转让书；转让契
221}xhn5 assignment of interest 权益转让
Htfq?\ FD assignment of letters patent and trade mark 专利证书及商标转让
"1` w>(= assignment of property 物业转让；物业转让书
%-B wK assignment right 转让权
yZ]?-7 assignor 转让人
[[xnp;-; associate 有联系的人；有关连人士；相联者；合伙人；联系人
g?K? Fn.} Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Gyrc~m[$ associate member 附属会员
PR*EyM[ T associated body corporate 相联法人团体
$M~`)UeV_ associated company 相联公司；联属公司
F"QJ)F associated corporation 相联法团
; , 7m Association of Chartered Certified Accountants [ACCA] [United Kingdom]
u68i c1 公认会计师公会〔英国〕
c~}FYO$ Association of Futures Exchange Brokers 香港期货经纪协会
BqM[{Kv Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
=dmxE*C association of underwriters 承保人组织
O- box? assumption of control 接管
x=X&b%09 assurance 担保；保险；转易；转易书
r?dkE=B assurance of interest 权益的转易
bR$5 G at 19XX price 按一九ＸＸ年价格计算
16Jjf|] j at a discount 按赔价计算；按贴水价格计算；打折扣
FC at a premium 按溢价计算；按升水价格计算
N34bB>_ at call 通知付款；按通知
0.c9 6& at constant market price 按固定市价计算
Sy<io@df at constant price 按固定价格计算
rbs&A{i at cost 按成本计算
uo*lW2&U at current market price 按当时市价计算；按现时市价计算
?j)#\s2 at current price 按当时价格计算；按现时价格计算
?A~=.u@[d at factor cost 按要素成本计算；按生产要素成本计算
kWs:7jiiu at money-of-the-day price 按付款当日价格计算
iRqLLMrn at or better 按指定或较佳价位〔买卖指令〕
cVYu (ssC4 at par 按面值计算；平价
$"k1 ^&&E at sight 见票即付
6q7jI
)l at the close 按收市盘
s@Loax6@B at the opening 按开市盘
/iJsa&W} attestation 见证；见证条款
2sVDv@2 at-the-money option 平价期权
?}S!8;d attorney 受权人；受托代表人
c8HE Ts1 attornment 新拥有人承认书
wUfPnAD.' attributable profit 可归属利润
E^m)&.+'M attributable share value 可归属股份价值
/<dl"PWkJv Auckland Stock Exchange 奥克兰证券交易所
C;#gy- auction 拍卖
%eGD1.R auctioneer 拍卖商
M'oQ<,yW- audit 审计；核数
Xn5LrLM& Audit Commission 审计署
Bo1 t}#7 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
9*Fc+/ 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〕
Y&y<WN}Q audit review 帐目审查
YG)7+94 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,u!_mV audited account 审计帐目；经审计的帐目
W)Y:2P<. audited annual account 经审计的周年帐目
uC6 e2py<[ audited balance sheet 经审计的资产负债表
2z1r |?l auditor 核数师；核数主任；审计师
Ik@MIxLK auditor's certificate 核数师证明书；审计师证明书
1F+nWc2 b auditor's report 核数师报告；审计师报告
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d7`C}7 Aussie bond 澳元债券
{UF|-VaG austerity budget 紧缩预算
RB;2 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
75A60Uw Australia All Ordinaries Index 澳洲所有普通股票指数
pK'D( t Australian Dollar [AUD] 澳元
Ye^ xV,U@ Australian Options Market 澳大利亚期权市场
Q8h=2YL Australian Securities Commission 澳洲证券事务监察委员会
9 WHarv2 @ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
3E>]6 Australian Stock Exchange 澳大利亚证券交易所
[|YJg]i- Austrian Schilling [ATS] 奥地利先令
H>"P]Y)oX authentication 认证；鉴证
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authority to purchase 委托购买证；委购书
'b+
Tio authorization 认可；核准；授权；授权书
`8TL*.9 authorization by direction 指示授权
E~8J<g E authorization by instruction 指令授权
z5sKV7&\[n authorization by warrant 令状授权
u/wWD @ , authorization of unit trust 单位信托的认可
Jq+@%#G authorized agent 指定代理人
@[n% q.|VB authorized capital 法定资本
EJJ&`,q authorized clerk 出市员
e'=#G$S?g authorized dealer 认可交易商
`qZ@eGZ
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Rn{X+b. authorized fund 认可基金
Bu{%mm( authorized fund house 获授权的基金公司；认可基金公司
RhE|0N= authorized institution 认可机构
u
N_< G authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
d ;,C[& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=H^~"16 authorized insurer 获授权保险人；获认可承保人
-cU w} authorized investment 特准投资项目
t 1G2A` authorized person 获授权人
#rp)Gc authorized representative 获授权代表
1J&hm[3[K authorized share capital 法定股本
~c\ 2' automated quotation system 自动报价系统
;@n/g U Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
9A}y^=!` 自动交易系统〔香港期货交易所有限公司〕
Xj:\B] v] automatic adjustment mechanism 自动调整机制
'%a:L^a? automatic adjustment system 自动调整系统
{P%\& \{F Automatic Clearing House 自动票据交换所
("=24R=a automatic exchange rates accumulation system 自动化汇率累集系统
Cio (Ptt: Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
t,kai6UM automatic teller machine [ATM] 自动柜员机
*O-m:M!eA autopay 自动转帐
"<"s&ws;k available assets 可用资产
4 X0ku] available fiscal reserve 现存财政储备
b'RBel;W available profit 可用利润
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p Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
!T}R=;)e h average 平均；平均数；海损
}c#W"y5l_ average basic salary 平均基本薪金
"2T* w~V&y average consumer expenditure 平均消费开支；一般消费开支
0 Gq<APtr average cost 平均成本
&*~_ "WyU average cost of land production 增辟土地平均成本
^n\g, average daily turnover 平均每日成交额
T3-/+4$0v average daily wage rate 平均每日工资率
1NK,:m average expenditure pattern 平均开支模式
3:b5#c?R- average growth rate 平均增长率
4c.!^EiV average net fixed assets 固定资产平均净值
0X%#9s ~ average of relatives 相对价格平均数
`>0(N.'T average price 平均价格
|Lc.XxBkc average propensity to consume 平均消费倾向；一般消费倾向
5g 2:o^ average propensity to save 平均储蓄倾向；一般储蓄倾向
l585L3i average rate 平均率
w}x&wWM average revenue 平均收入；平均收益
6O'Y@9# average stock 平均库存；平均存货
}jg,[jw_"X average yearly rent 平均年租
>E>'9@Uh avoidance of double taxation 避免双重课税
qi8~bQ{rH avoidance of tax 避税
