A:
av)? >J~ ; A share Ａ股；甲类股份
#ii wD| abatement of tax 减税；减扣免税额
$khrWiX ABN AMRO Bank N.V. 荷兰银行
ej<`CQ above-the-line expenditure 线上项目支出；经常预算支出
:|=- (z above-the-line receipt 线上项目收入；经常预算收入
h5 j<u ABSA Asia Limited 南非联合亚洲有限公司
TWtC-w I; absolute change 绝对数值变更
3=IG#6)~C absolute expenditure 实际开支
$%B5$+ absolute guideline figure 绝对准则数字
,eDu$8J9 absolute interest 绝对权益
<H!O:Mf_p absolute order of discharge 绝对破产解除令
~bWhth2* absolute profit margin 绝对利润幅度
| "_ )zQ absolute value 实值；绝对值
)t 5;d absolutely vested interest 绝对既得权益
>n(F4C-pl absorbed cost 已吸收成本；已分摊成本
TFYw absorption 吸收；分摊；合并
KLW&bJ$|j absorption rate 吸收率；摊配率；分摊率
S3QaYq"v ACB Finance Limited 亚洲商业财务有限公司
1}`2\3, acceptable form of reciprocity 合理的互惠条件
Y!F!@`%G acceptable rate 适当利率；适当汇率
'bl%Y).9w acceptance agreement 承兑协议
lz-
iC Z acceptance for honour 参加承兑
s88y{o acceptor 承兑人；接受人；受票人
GZ
<nXU> acceptor for honour 参加承兑人
W|0My0y accident insurance 意外保险
sSNCos b Accident Insurance Association of Hong Kong 香港意外保险公会
) ,yH= 6 accident insurance scheme 意外保险计划
b##1hm~+9 accident year basis 意外年度基准
@bE~@4mOu accommodation 通融；贷款
3Qa?\ C&4 accommodation bill 通融票据；空头票据
8+&gp$a$ accommodation party 汇票代发人
'\
XsTs#L account balance 帐户余额；帐户结余
gXF.on4B account book 帐簿
/ xs9.w8- account collected in advance 预收款项
7pz\ScS e account current book 往来帐簿
G#|Hu;C6" account of after-acquired property 事后取得的财产报告
K0LbZMn,/ account of defaulter 拖欠帐目
:4U0I:J# account payable 应付帐款
4'` C1 a account payee only [A/C payee only] 只可转帐；存入收款人帐户
X'jr|s^s account receivable 应收帐款
{-J:4*` account receivable report 应收帐款报表
,b4g.CV account statement 结单；帐单；会计财务报表
72u db^ account title 帐户名称；会计科目
:1*zr accountant's report 会计师报告
zx7#)* Accountant's Report Rules 会计师报告规则
sLZ>v accounting and auditing procedure 会计与审计程序；会计与核数程序
8sH50jeP Accounting Arrangements 《会计安排》
B O]=vH accounting basis 会计基础
* O5: accounting by Official Receiver 破产管理署署长呈交的帐目
l!/!?^8|f Accounting Circular 《会计通告》
(2d3 jQN` accounting class 会计类别
![).zi+m accounting date 记帐日期；会计结算日期
+O4( a. accounting for money 款项核算
o _(0 Accounting Officer 会计主任
7pP+5&* accounting period 会计报告期；会计期
95[wM6?J accounting policy 会计政策；会计方针
bb}?h]a accounting practice 会计惯例
4 QO/ff[ o accounting principle 会计准则
$e*B:}x} accounting record 会计记录
9{$8\E9*nd accounting report 会计报告
(uRZx X Accounting Services Branch [Treasury] 会计事务部〔库务署〕
"Tv:*L5 Accounting Society of China 中国会计学会
nGns}\!7' accounting statement 会计报表
G yuV
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=&N$Vqn accounting transaction 会计事项；帐务交易
:6zC4Sr^ accounting treatment 会计处理
=},{8fZ4 accounting year 会计年度
'bC]M3P accretion 增值；添加
>K5~:mx#3 accrual 应计项目；应累算数目
w2C&%Xk accrual basis 应计制；权责发生制
Y+@g~ TE accrual basis accounting 应计制会计；权责发生制会计
_; 7fraqX accrue 应累算；应计
|_, /u_ accrued benefit 应累算利益
0 7\02f accrued charges 应计费用
><K!~pst} accrued cumulative preference share dividend 应累算的累积优先股股息
G0pBR]_5z$ accrued expenses 应累算费用
x~z_,': accrued interest payable 应付利息；应计未付利息
-p] >Be+^x accrued interest receivable 应收利息；应计未收利息
$
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SHwRX?
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y jFe' accumulated fiscal reserve 累积财政储备
Q-(Dk?z{ accumulated profit 累积利润；滚存溢利
D Fc [z"[ accumulated reserve 累积储备
F3Dt7q accumulation of surplus income 累积收益盈余
2kV p_=c acquired assets 既得资产
A4
5m)wQ acquisition 收购；购置；取得
Mc:b U acquisition cost 购置成本
P :^= m*d acquisition expenses 购置费用
7
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KJ dz v!l= acquisition of control 取得控制权
; :T9IL acquisition of fixed assets 购置固定资产
.&PzkqWZ acquisition of shell “买壳”
Je@ k iE acquisition price 收购价
kN.B/ itvA act of God 天灾
!LiQ 1`V{ acting partner 执事合伙人
-;U3w.- active market 买卖活跃的市场；交投畅旺的市场；旺市
EX+,:l\^ active partner 积极参与的合伙人
n]v7V&mj\ active trading 交投活跃
H]]c9`ayt actual circulation 实际流通
~z`/9 ; actual cost 实际成本
e C;!YG Z actual expenditure 实际开支；实际支出
*i@T!O(1)M actual income 实际入息；实际收入；实际收益
ED/FlL{ actual market 现货市场
y1#O%=g actual price 现货价；实际价格
R*\~k%Z actual profit 实际利润
r :NH6tAL actual quotation 实盘；实际价位；实际报价
&XtRLt gS actual year basis 按实际年度计算
x 9~[HuJ actuals 实货
Zih ?Bm actuarial investigation 精算调查
@hsbq actuarial principle 精算原则
Ye@t_,)x actuarial report 精算师报告
$_FZn'Db6 Actuarial Society of Hong Kong 香港精算学会
rVcBl4&1*g actuarial valuation 精算师估值
OX^3Q:Z= actuary 精算师
`iQqhx ad referendum agreement 暂定协议；有待覆核的协定
wVE:X3Ei ad valorem duty 从价税；按值征税
8YKQIt K ad valorem duty system 从价税制
~#Aa Ldq ad valorem fee 从价费
r )8z#W>s ad valorem tariff 从价关税
b2s~%}T additional allowance 额外免税额
s7"i.A additional amount for unexpired risk 未过期风险的额外款额
f ?maa5 S additional assessable profit 补加应评税利润
^j=bObaX additional assessment 补加评税
${>DhfF additional commitment 额外承担
Sr"/- additional commitment vote 额外承担拨款
<m]wi 7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
CV3DMA additional dependent parent allowance 供养父母额外免税额
!F$R+A+L additional provision 额外拨款
vI|As+`$d additional stamp duty 附加印花税
ESv:1o`?n additional tax 补加税罚款；补加税款
T>F9Hs W Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/AR]dcL@76 adjudged bankrupt 被裁定破产
D%gGR A adjudicated bankrupt 裁定破产人
az2X c h] adjudication fee 裁定费；评定印花税额手续费；评估契据费
KuXkI;63J> adjudication of bankruptcy 裁定破产；宣告破产
H`el#tt_ adjudication of insolvency 裁定无力偿还债务
Nn O I:X { adjusted actual 经调整的实数；调整后的实数
vYdlSe=6G adjusted current assets 经调整的流动资产；调整后的流动资产
L
{qJ-ln: adjusted figure 经调整的数字；调整后的数额
?ZX!7^7 adjusted liabilities 经调整的负债；调整后的负债
Up|f=@= adjusted loss 经调整的亏损；调整后的亏损
)8'jxiGs 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
4| f}F adjusted profit 经调整的利润；调整后的利润
kc Y,vl adjusted surplus 经调整的盈余额；调整后的盈余额
PU Cx]5 adjusted value 经调整的价值；调整后的价值
~K` 1 adjustment 调整；修订；理算〔保险〕
7xT[<?, adjustment centre 调剂中心
Ow) R|/e / adjustment lag 调整过程的时间差距；调整时差
R&Ci/ adjustment mechanism 调整机制
no|Gq>Xp adjustment of loss 亏损调整
TY6
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+N R n0
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jyQ VSQ s administered exchange rate 受管制汇率
K(OaW)j Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$3#%aA!(# administration expenses 行政费用
FUqt)YHi administration fee 手续费；行政费
^Plc}W7h administration in bankruptcy 破产管理
m[rL\](- administration order 遗产管理令
v20~^gKo=m administrator 管理人；遗产管理人
P7r4ePtLk{ administrator of the estate 遗产管理人
$
S~%Ks C admission of debt 债项承认书
8W,*eke? admission of proof 接纳债权证明
ox4W$YdMG advance 放贷款项；垫付款项；预支款项；预付款项
Rsn^eR6^ advance account 暂支帐目；预付款帐户
U&Ab# m; advance compensation 预付补偿金
_-TOeP8#94 advance from shareholder 股东垫款
HsH <m j advance pending reimbursement 预支以待日后付还
ZAeQ~ j~ advanced economy 先进经济体系
}p{;^B advancement 预付；预付财产
*8UYS A~v advances warrant 垫款令
G=c Nzr9 advancing 贷出
OoM_q/oI adverse balance 逆差
c[:Wf<% | adverse exchange 逆汇
1Z 6SI>p advertisement addressed to shareholders 在报章刊登的致股东通告
!g2 a|g advice for collection 托收通知书
= UUd8,C/ advice of drawing 提款通知书；汇票通知书
=YHt9fb$c advice of payment 付款通知
j ug'g Advisory Committee [Securities and Futures Commission]
j+Zt .KXjT 谘询委员会〔证券及期货事务监察委员会〕
#_fY4vEO Advisory Committee on Diversification 经济多元化谘询委员会
?gG, t4 D affidavit 誓章；遗产申报誓章
MD4\QNUa)* affidavit of no receipt 述明无收款的誓章
+?V0: Kz] affiliate 联号；联营公司；附属公司
[+gzdLad affiliated company 附属公司；联号；联营公司
l &|)O6N affirmation [estate duty] 非宗教式宣誓〔遗产税〕
X:{WZs"[x affordability 负担能力
]1}h 8 / African Development Bank [AfDB] 非洲开发银行
?4sJw: after-acquired property 事后取得的财产
WIG=D{\Yx after-hours dealing 市后交易
Tq#<Po $ after-tax profit 税后盈利；税后利润；税后溢利
=G>.-Qfs agency agreement 代理协议
xFwXW ) agency expenses 代理机构的开支
27iy4(4 agency fee 代理费
_+n;A46 Agency Law 《代理法》
c'rd $ agent 代理人；承销人
kwF] TO
S agent of company 公司代理人
[> p6 agent's fee 代理人费；经纪费
4>_d3_ 1sn aggregate 总计；总数；总体数字
Qi:j)uDW aggregate amount 总款额；总额
PkJcd-> aggregate assets and liabilities 总体资产与负债
?l 9=$' aggregate at constant price 按固定价格计算的总体数字
u-39r^`5 aggregate demand 总需求
T.2ZBG ~|[ aggregate gross position 总持仓量
SSQT ;> aggregate limit 总限额
i @6wO?Tv aggregate of salaries tax 合计薪俸税
$3 vhddO aggregate performance 总体表现；总体业绩
>%h7dC 3h aggregate supply 总体供应
n^Vxi;F aggregate surplus 总盈余
ymkR! aggregate total 整体总额
o8tS aggregate value 总值；合计价值
v:A:37#I aggregated basis 合计基准
qguVaV4Y aggregated net chargeable income 合计应课税入息实额
GA ik;R aggregation 合并计算；合计；总和
*%?d\8d aggregation of incomes of husband and wife 夫妇入息合并计算
@G(xaU'u aggregation of property 财产的总和
JCcQd 01z agio 差价；贴水
{,Fcd(MU 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》
r{Z[xWIX Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
SB1[jcJ 《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》
zDd5cxFdZ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
X'@f"= v9k 《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》
hHEPNR[.
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9 `INC~h 《香港政府和大韩民国政府关于相互促进和保护投资协定》
z5 p c3: agreement for a settlement 授产协议
~<eVl
l= agreement for assignment 转让协议
E*^ 9 |Y[ agreement for sale 售卖协议；买卖协议
SUc6/'Rdr agreement for sale and purchase 买卖协议
(H1lqlVWV# agreement for the payment of interest 支付利息协议
s X5sL agreement for the repayment of money 还款协议
2Y;!$0_rv agreement of reinsurance 再保险协议
Aqu]9M~ Agricultural Bank of China 中国农业银行
5%& ] air passenger departure tax 飞机乘客离境税
H!. ZH(asY Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
M5 `m.n< airport tax 机场税
^]7,1dH}M alcohol duty 酒精税
x ;mJv fX alienation 让与；让渡；转让
4Cd#sQ alimony 生活费；赡养费
QP V@'.2m All Ordinaries Index [AOI] 所有普通股指数
"Y(^F
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RM# fX^)= All Sales Record for Stock Market 《股票市场成交报告》
zLK\I~rU! Allied Capital Resources Limited 新联财务有限公司
@p6@a6N% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
avy=0Jmj allocation letter 拨款信件
J&_3VKrN allocation of fund 分配款项；预留款项
6qD fcs allocation of profit 利润分配；溢利分配
[-]A^?yBM allocation warrant 拨款令
_25d %Ne0 allotment 分配；配股
e{JVXc[D allotment notice 股份配售通知；配股通知
6WO7+M;z allotment of shares 股份分配
:])JaS^ allowable 可获宽免；免税的
6e/7'TYwT allowable business loss 可扣除的营业亏损
8sWr\&! allowable expenses 可扣税的支出
yl]UUBcQ allowance 免税额；津贴；备抵；准备金
]< +3Vw allowance for debts 债项的免税额
e2bLkb3c allowance for depreciation by wear and tear 耗损折旧免税额
%Zu Ll( allowance for funeral expenses 殡殓费的免税额
117c,yM0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{wv&t R; allowance for repairs and outgoings 修葺及支出方面的免税额
$W*|~}F/Ap allowance to debtor 给债务人的津贴
F"v:}Vy|
alteration of capital 资本更改
9M]^l, alternate trustee 候补受托人
k#?| yP: amalgamation 合并
P{Lg{I_w.B ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
0+|>-b/% ambit of charges 征税范围；收费范围
u>m'FECXj amended valuation 经修订的估值
kXMP =j8 American Commodities Exchange 美国商品交易所
>fg4x+0 % American Express Bank Limited 美国运通银行
tO`?{?W7 American Stock Exchange 美国证券交易所
T*R{ L amortization 摊销
sxk *$jO[] amount due from banks 存放银行同业的款项
uR^. amount due from banks abroad 存放海外银行同业的款项
;le0QA
Pf amount due from holding companies 控股公司欠款
c(E,&{+E amount due from local banks 存放本港银行同业的款项
vS#{-X amount due to banks 银行同业的存款
@ge
LW! amount due to banks abroad 海外银行同业的存款
]/[0O+B? amount due to holding companies 控股公司存款
zu C5@jy.x amount due to local banks 本港银行同业的存款
2md.S$V$, amount due to outport banks 外埠银行同业的存款
PK}vh% amount for note issue 发行纸币的款额
fzyz uS$ amount of bond 担保契据的款额
EU9[F b] amount of consideration 代价款额
)6 k1 P amount of contribution 供款数额
?lyltAxs' amount of indebtedness 负债款额
8J):\jAZ6 amount of principal of the loan 贷款本金额
*V -ds8AQ amount of rates chargeable 应征差饷数额
]$ |st^Q amount of share capital 股本额
S
QSA%B$< amount of sums assured 承保款额
WDvV
LU` amount of variation 变动幅度
/vy?L\`)# amount of vote 拨款数额
Mn{XVXY@qm amount payable 应付款额
R~c IT:i amount receivable 应收款额
p&uCp7]U Amsterdam Stock Exchange 阿姆斯特丹证券交易所
d
"B5==0I analysis 分析
La]4/=a ancillary risk 附属风险
z
7@ 'CJ annual account 周年帐目；周年帐目报表；年度决算；年结
hR LKb} annual accounting date 年结日期
POY=zUQ'/ annual allowance 每年免税额；年积金；年度津贴；年津
BJ2Q 2W W annual balance 年度余额
oAaf)?8 annual disposable income 每年可动用收入
^9s"FdB]24 annual estimates 周年预算
~Zu}M>-^c, annual fee 年费
Z>&K& ttJ annual general meeting 周年大会
97(n\Wt 2 annual growth rate 年增率；每年增长率
6$DG.p annual long-term supplement 长期个案每年补助金
`T`c@A annual pensionable emolument 可供计算退休金的年薪
Stt* 1gT annual report 年报
sjcQaF`= Annual Report on the Consumer Price Index 《消费物价指数年报》
m3B \)2B annual return 周年报表；周年申报表；每年报税表格
"!^c Annual Return Rules 《周年报表规则》
'cYQ ?; annual review of consumer prices 每年消费物价回顾
^ISQ{M#_ annual roll-forward basis 逐年延展方式
_Po#ZGm~ annual salary 年薪
!bieo'c annual statement 年度报表；年度决算表
HI z9s4Y_ 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
$CM4&{B"i annuitant 年金受益人
OK.-]()! annuity 年金
}d@LSaM annuity contract 年金合约
T6;>O` B.r annuity on human life 人寿年金
{aT92-D3 antecedent debt 先前的债项
j KYm /}d ante-dated cheque 倒填日期支票
BjN{@ aEO anticipated expenditure 预期开支
6Z$b?A3zM anticipated net profit 预期纯利
V.U|OQ ouT anticipated revenue 预期收入
rrYp' L anti-inflation measure 反通货膨胀措施
Iht@mE anti-inflationary stance 反通货膨胀立场
FGDw;lEa9[ apparent deficit 表面赤字
BJ"Ay@D * apparent financial solvency 表面偿债能力
Na-q %ru apparent partner 表面合伙人
Up'."w_zE application for personal assessment 个人入息课税申请书
XQ4d ohGCP application of fund 资金应用
c_t 7RWV } application to release as liquidator and to destruct the books of accounts and documents
Y5Ft96o))x 申请免除清盘人职务及毁灭帐簿与文件
7f[8ED[4 appointed actuary 委任精算师
aam 1tm#Q appointed auditor 委任核数师；委任审计师
JTjzT2`A. appointed trustee 委任的受托人
8.P XTOhVL appointer 委任人
i pfm'aQ apportioned pro rata 按比例分摊
T4l-sJ'| apportionment 分配；分摊
k -io$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
$,g 3*A apportionment formula 分摊方程式
BSjbn nW}" apportionment of estate duty 遗产税的分摊
8Er [ M appraisal 估价；评估
B{^`8Htrn appreciable growth 可观增长
F>TYVxQ appreciable impact 显着影响
$+iu\MuX appreciable increase 可观增长
7L1\1E:! appreciation 增值；升值
gW/QFZjY appreciation against other currencies 相对其他货币升值
2Qw )-EB appreciation of the exchange value of Hong Kong dollar 港元汇值上升
#wGQv appreciation tax 增值税
\l>q Y(gu appropriation 拨款；拨用；拨付
%}\ vW appropriation account 拨款帐目
]<Z&=0i# 9 Appropriation Bill 拨款法案
-aC!0O y` appropriation-in-aid system 补助拨款办法
t7sUt mq
approved assets 核准资产
~>.awu+o| approved basket stock 认可一篮子证券
neK*jdaP approved budget 核准预算
5c*p2:] approved charitable donation 认可慈善捐款
r*c82}tc approved charitable institution 认可慈善机构
4RlnnXY approved currency 核准货币；认可货币
_, 1 1EeW@ approved estimates 核准预算
3zk:59 approved estimates of expenditure 核准开支预算
#/\pUK~km approved overseas insurer 核准海外保险人
u!m,ilAnd approved overseas trust company 核准海外信托公司
PXOq# approved pooled investment fund 核准汇集投资基金
dCW0^ k approved provident fund scheme 认可公积金计划
{K< ~
vj; approved provision 核准拨款
H f!9`R [ approved redeemable share 核准可赎回股份
b,=,px approved regional stock 认可地区性证券
;jp6 }zfI approved retirement scheme 认可退休金计划
R (t!xf approved subordinated loan 核准附属贷款
;b{pzIe= F arbitrage 套戥；套汇；套利
b/T20F{W\o arbitrageur 套戥者；套汇者
i0i.sizu arbitrary amount 临时款项
5? <|3 arrangement 措施；安排；协定
h4 J{j h. arrears 欠款
|TC3 *Y arrears of pay 欠付薪酬
V]+o)A$ arrears of revenue 逾期未收税款；逾期未收的帐项
?3.(Vqwo g articles of association 组织章程；组织细则；组织章程细则
;bUJ+6f: Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
*2w_oKE'+5 ascertainment of profit 确定利润
eUz U] 6h "Asia Clear" “亚洲结算系统”
&C
CHxjsKR Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Sn_z Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
wjN`EF5$}& Asian Development Fund [ADF] 亚洲发展基金
u>JqFw1 Asian dollar bond 亚洲美元债券
p,3go[9X:R Asian dollar market 亚洲美元市场
Z5"!0B^ j Asian dollar rate 亚洲美元利率
f hVbJU Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
?{y:s!! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
NN31?wt asked price 沽盘；喊价；索价；卖方报价
Dwm@E\^ihm assessable income 应评税入息
WO.}DUfG+ assessable loss 应评税亏损
'YBLU )v[ assessable profit 应评税利润
Lf$Q
%eM0 assessable value 应评税值
< =B 1"'\ assessed profit 估定利润
IM l9\U assessed value 经评估价值
b(+w.R(+Ti assessment 评税；评定；估价；评税单
,%"\\#3S assessment number 评税编号；估价编号
2@"0} po# assessment of additional tax 补加税评税
BH.:_Qrbh[ assessment of performance 业绩评估；实绩评价
I ,?Fqg'sq Assessor 评税主任
9n06n$F asset price bubbles 资产价格泡沫
P wt ?9I asset-backed securities 具资产保证的证券
<k!mdj) assets accretion 资产增值
8=ukS_?Vy assets and liabilities 资产与负债
k)<~nc - assets betterment statement 资产递增表；资产改进表
b/a? \0^ assets lending 实物放款；有抵押贷款
6E)u u; 8 assets of the company passing on the death 死者去世时转移的公司资产
hY4)W assets pledged as security for liabilities 用作负债抵押的资产
]6?c8/M assets portfolio 资产投资组合
[R@q]S/ assets price 资产价格
x= vE&9_u assets quality 资产质素
,qBnqi[ assets realization 资产变现
j SUAU}u!M assets refinancing arrangement 资产再集资安排
PHe~{"|d? assets securitization 资产证券化
o O{|C&A assets situated outside Hong Kong 在香港以外地方的资产
)<H
91:. assets stripping 削减资产；拆卖资产
's56L,^: assets value 资产值
Wo1V$[`Dy assignee 承让人
( ;Dn%kK assignment 转让；转让书；转让契
#*ZnA, assignment of interest 权益转让
)-TeDIfm assignment of letters patent and trade mark 专利证书及商标转让
,=q7 }5o Y assignment of property 物业转让；物业转让书
5 b#"
G" assignment right 转让权
mcP{-oJ0W assignor 转让人
=/ !{<^0 associate 有联系的人；有关连人士；相联者；合伙人；联系人
\\E_W9.u Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
8CN7+V associate member 附属会员
V 29S* associated body corporate 相联法人团体
eNlF2M associated company 相联公司；联属公司
q7) ]cY_ associated corporation 相联法团
IV
3@6t4k Association of Chartered Certified Accountants [ACCA] [United Kingdom]
w|hyU4- ^ 公认会计师公会〔英国〕
rH#c:BwSm Association of Futures Exchange Brokers 香港期货经纪协会
0k] ju Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
h M1&A association of underwriters 承保人组织
qxecp2>U assumption of control 接管
/ ut~jf` assurance 担保；保险；转易；转易书
UG^?a assurance of interest 权益的转易
*x# &[> at 19XX price 按一九ＸＸ年价格计算
/v|68x6 at a discount 按赔价计算；按贴水价格计算；打折扣
ba:mO$ at a premium 按溢价计算；按升水价格计算
CHdet( _=v at call 通知付款；按通知
r['=a/.C at constant market price 按固定市价计算
F] dd># at constant price 按固定价格计算
{W:)oh> at cost 按成本计算
dl3LD B at current market price 按当时市价计算；按现时市价计算
^8f|clw" at current price 按当时价格计算；按现时价格计算
edImrm1f at factor cost 按要素成本计算；按生产要素成本计算
99+/W*C at money-of-the-day price 按付款当日价格计算
!lt\2Ae at or better 按指定或较佳价位〔买卖指令〕
`|ck5DZT5L at par 按面值计算；平价
6S+K*/w at sight 见票即付
yEw"8u' at the close 按收市盘
X'3`Q S:! at the opening 按开市盘
4Q` =t &u attestation 见证；见证条款
V.P5v { at-the-money option 平价期权
4LB9w 21 attorney 受权人；受托代表人
P*"AtZuY] attornment 新拥有人承认书
JK ^B +. attributable profit 可归属利润
EU&3 Pdnd attributable share value 可归属股份价值
,nu7r1} Auckland Stock Exchange 奥克兰证券交易所
/Mi-lh^j- auction 拍卖
9 B?t3: auctioneer 拍卖商
GqK &'c audit 审计；核数
G,mH!lSm, Audit Commission 审计署
;5JIY7t Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
v[3hnLN% 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〕
e$xv [9 audit review 帐目审查
G+QNg .pH Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6UzT]" LR; audited account 审计帐目；经审计的帐目
~X T
a= audited annual account 经审计的周年帐目
p *W ZY=Q audited balance sheet 经审计的资产负债表
mSfkyw. auditor 核数师；核数主任；审计师
]9yA0,z/ auditor's certificate 核数师证明书；审计师证明书
%\z COfN auditor's report 核数师报告；审计师报告
l_q>(FoqA Aussie bond 澳元债券
- R8!"~o austerity budget 紧缩预算
=ZJ?xA8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
U~B}vt Australia All Ordinaries Index 澳洲所有普通股票指数
=Gg)GSL^ Australian Dollar [AUD] 澳元
2I(@aB+ Australian Options Market 澳大利亚期权市场
w]5f3CIm Australian Securities Commission 澳洲证券事务监察委员会
MF`k~)bDV Australian Society of Certified Practising Accountants 澳洲执业会计师公会
>. nt'BQ Australian Stock Exchange 澳大利亚证券交易所
"<n"A7e Austrian Schilling [ATS] 奥地利先令
/x8C70W^ authentication 认证；鉴证
:]z-Rz authority to purchase 委托购买证；委购书
M]/wei"X authorization 认可；核准；授权；授权书
.V )2Tz authorization by direction 指示授权
G 4J6 authorization by instruction 指令授权
_ry En authorization by warrant 令状授权
!k??Kj authorization of unit trust 单位信托的认可
x8rFMR#S= authorized agent 指定代理人
X #NeB>~ authorized capital 法定资本
}AH|~3|D authorized clerk 出市员
$> r fAs! authorized dealer 认可交易商
!=Kay^J~. authorized financial institution 认可财务机构
x ;?1# W authorized fund 认可基金
5SWX v+ authorized fund house 获授权的基金公司；认可基金公司
CO)b'V, authorized institution 认可机构
]v, y(yl authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
F~@1n ,[ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6x3Ew2 authorized insurer 获授权保险人；获认可承保人
OD@A+" authorized investment 特准投资项目
O@(.ei*HJ! authorized person 获授权人
}${ZI authorized representative 获授权代表
ALt";8Oa authorized share capital 法定股本
~\s &]L automated quotation system 自动报价系统
d8q$&(]< Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
fjZveH0
自动交易系统〔香港期货交易所有限公司〕
zvs 2j"lb automatic adjustment mechanism 自动调整机制
wb
Tg automatic adjustment system 自动调整系统
@LMV ? Automatic Clearing House 自动票据交换所
!=Vh2UbC3 automatic exchange rates accumulation system 自动化汇率累集系统
9(evHR7 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
VA
r?teY automatic teller machine [ATM] 自动柜员机
uKAHJ$% autopay 自动转帐
Kmf-l*7} available assets 可用资产
WxP4{T* < available fiscal reserve 现存财政储备
$6?KH7lA available profit 可用利润
m4.V$U,H] Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
/s0VyUV= average 平均；平均数；海损
89e. \EH average basic salary 平均基本薪金
;\&bvGj8V average consumer expenditure 平均消费开支；一般消费开支
Dlsa( average cost 平均成本
e$+? v2. average cost of land production 增辟土地平均成本
n\)f.}YD8d average daily turnover 平均每日成交额
1bAp{u & average daily wage rate 平均每日工资率
*oJ>4S average expenditure pattern 平均开支模式
5lA 8e average growth rate 平均增长率
^@w1Z{: average net fixed assets 固定资产平均净值
8lb
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average of relatives 相对价格平均数
::b;4Q L average price 平均价格
E2/U ']R average propensity to consume 平均消费倾向；一般消费倾向
s#Y7*?Sm average propensity to save 平均储蓄倾向；一般储蓄倾向
CvSG!l.6f< average rate 平均率
R KZk/ly average revenue 平均收入；平均收益
c+M@{EbuN average stock 平均库存；平均存货
J0) WRn"h average yearly rent 平均年租
S gsR;)2 avoidance of double taxation 避免双重课税
=,;3z/k% avoidance of tax 避税
