A:
6JK;]Ah A share Ａ股；甲类股份
!X[lNt O abatement of tax 减税；减扣免税额
jWP(7}U ABN AMRO Bank N.V. 荷兰银行
G@,qO#5& above-the-line expenditure 线上项目支出；经常预算支出
Lc<Gn y^ above-the-line receipt 线上项目收入；经常预算收入
F!zZIaB] ABSA Asia Limited 南非联合亚洲有限公司
, aawtdt/ absolute change 绝对数值变更
aASnk2DFd absolute expenditure 实际开支
pC#Z]_k absolute guideline figure 绝对准则数字
LNg[fF^: absolute interest 绝对权益
} c&Zv#iO6 absolute order of discharge 绝对破产解除令
$5il]D` absolute profit margin 绝对利润幅度
[0)iY%^ absolute value 实值；绝对值
eYsO%y\I absolutely vested interest 绝对既得权益
W{ N hh3 absorbed cost 已吸收成本；已分摊成本
?;^_%XSQ* absorption 吸收；分摊；合并
Y;- " Z absorption rate 吸收率；摊配率；分摊率
zg8m (=k' ACB Finance Limited 亚洲商业财务有限公司
{/R4Q 1 acceptable form of reciprocity 合理的互惠条件
NbkWy acceptable rate 适当利率；适当汇率
EWH'x$ z_q acceptance agreement 承兑协议
7J$ ^R6rh acceptance for honour 参加承兑
3@6f%Dyj acceptor 承兑人；接受人；受票人
W]6Y
buP: acceptor for honour 参加承兑人
#;?z< accident insurance 意外保险
L$7 v;R3 Accident Insurance Association of Hong Kong 香港意外保险公会
sjShm accident insurance scheme 意外保险计划
%9Ulgs8 = accident year basis 意外年度基准
9J2% 9,^ accommodation 通融；贷款
FUq@
dUv accommodation bill 通融票据；空头票据
9W'#4 accommodation party 汇票代发人
.lTGFeJqZ4 account balance 帐户余额；帐户结余
hr]NW>; account book 帐簿
N;Hf7K account collected in advance 预收款项
1*>a account current book 往来帐簿
.HGE dd cC account of after-acquired property 事后取得的财产报告
h Q<" account of defaulter 拖欠帐目
w9.r`_- account payable 应付帐款
Zu~ #d)l3N account payee only [A/C payee only] 只可转帐；存入收款人帐户
W e9C9)0 account receivable 应收帐款
mE^6Zu account receivable report 应收帐款报表
<7^_M*F9 account statement 结单；帐单；会计财务报表
^f3F~XhY3 account title 帐户名称；会计科目
F Fg0} accountant's report 会计师报告
=( Gv_ Accountant's Report Rules 会计师报告规则
kFuaLEJi accounting and auditing procedure 会计与审计程序；会计与核数程序
gI\J sN Accounting Arrangements 《会计安排》
3+n&Ya1 accounting basis 会计基础
\B2=E accounting by Official Receiver 破产管理署署长呈交的帐目
`"-)ObOj} Accounting Circular 《会计通告》
OmKT}D~ 4 accounting class 会计类别
ShGR !r< accounting date 记帐日期；会计结算日期
HESwz{eSS accounting for money 款项核算
}> )"!p;t_ Accounting Officer 会计主任
if^\Gs$ accounting period 会计报告期；会计期
jL`S6E?7 accounting policy 会计政策；会计方针
r,yhc = accounting practice 会计惯例
|? r,W ~9` accounting principle 会计准则
].:S!QO accounting record 会计记录
(M5=8g%>d accounting report 会计报告
NSM-p.I9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
V=E9*$b] Accounting Society of China 中国会计学会
#a} fI accounting statement 会计报表
o{zo -:>Jp accounting system 会计制度；会计系统
{I(Euk>lR accounting transaction 会计事项；帐务交易
K 6|*-Wo. accounting treatment 会计处理
A "S}) accounting year 会计年度
7CwG(c/5 accretion 增值；添加
M[Tg NWl/[ accrual 应计项目；应累算数目
;Iv)J|* accrual basis 应计制；权责发生制
7i 6-Hq accrual basis accounting 应计制会计；权责发生制会计
UyK| KL accrue 应累算；应计
JrCm >0g accrued benefit 应累算利益
Fz>J7(Y.j accrued charges 应计费用
dc%+ f accrued cumulative preference share dividend 应累算的累积优先股股息
$ !KV] ] accrued expenses 应累算费用
T4\, b accrued interest payable 应付利息；应计未付利息
trgj]|?M accrued interest receivable 应收利息；应计未收利息
DSET!F;PG accrued right 累算权益
LD^V="d accruing profit 应累算的利润
% YU(,83(+ accumulated fiscal reserve 累积财政储备
EJZl'CR accumulated profit 累积利润；滚存溢利
e ~*qi&,4 accumulated reserve 累积储备
N,Y<mX accumulation of surplus income 累积收益盈余
*K m%Vl acquired assets 既得资产
6 D~b9 e acquisition 收购；购置；取得
WERK JA acquisition cost 购置成本
rxm!'.+ acquisition expenses 购置费用
0XXu_f @]9 acquisition of 100% interest 收购全部股权
X$%RJ3t e acquisition of control 取得控制权
ZH~m%s A acquisition of fixed assets 购置固定资产
Hyq| %\A acquisition of shell “买壳”
X "1q$xwc acquisition price 收购价
}$iH 3#E8 act of God 天灾
n*bbmG1 acting partner 执事合伙人
KvktC|~? active market 买卖活跃的市场；交投畅旺的市场；旺市
G H^i,88 active partner 积极参与的合伙人
46}/C5 active trading 交投活跃
PtmdUHvD actual circulation 实际流通
B nAia3z actual cost 实际成本
Eiz\Nb actual expenditure 实际开支；实际支出
LFg<j1Gk` actual income 实际入息；实际收入；实际收益
Pme`UcE3H actual market 现货市场
_=4Dh/Dv actual price 现货价；实际价格
rq2XFSXn actual profit 实际利润
o.Q |%&1 actual quotation 实盘；实际价位；实际报价
E: XzX Fxx actual year basis 按实际年度计算
l+YpRx/T\ actuals 实货
7nIg 3s% actuarial investigation 精算调查
h}+,]^ actuarial principle 精算原则
3 7 M7bB0 actuarial report 精算师报告
QGLfZvTT Actuarial Society of Hong Kong 香港精算学会
("H:T?4Qs actuarial valuation 精算师估值
IVEvu3 actuary 精算师
`db++Z'C ad referendum agreement 暂定协议；有待覆核的协定
OL=IUg" ad valorem duty 从价税；按值征税
$@Hw DRP ad valorem duty system 从价税制
p?8> 9 ad valorem fee 从价费
:
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GG ad valorem tariff 从价关税
AO/J:` additional allowance 额外免税额
%2/Wy D$U additional amount for unexpired risk 未过期风险的额外款额
mL3'/3-7:V additional assessable profit 补加应评税利润
}54\NSj0 additional assessment 补加评税
Ct
#hl8b: additional commitment 额外承担
!BK^5,4?-- additional commitment vote 额外承担拨款
%&e5i additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
/Q{ Jf+>R> additional dependent parent allowance 供养父母额外免税额
0jj
}jw additional provision 额外拨款
Hhfqb"2on additional stamp duty 附加印花税
80:na7$)# additional tax 补加税罚款；补加税款
Q"QrbU Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
5#WZXhlc} adjudged bankrupt 被裁定破产
=EV8~hMyqh adjudicated bankrupt 裁定破产人
)+\e+Ad}H adjudication fee 裁定费；评定印花税额手续费；评估契据费
MO/l(wO adjudication of bankruptcy 裁定破产；宣告破产
L`];i8=I adjudication of insolvency 裁定无力偿还债务
}Y< (1 w adjusted actual 经调整的实数；调整后的实数
5_=&U-? H adjusted current assets 经调整的流动资产；调整后的流动资产
-FE5sW adjusted figure 经调整的数字；调整后的数额
i-tX5Md| adjusted liabilities 经调整的负债；调整后的负债
xa!@$w=U& adjusted loss 经调整的亏损；调整后的亏损
e2/[`k=7- 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
pMs%`j#T adjusted profit 经调整的利润；调整后的利润
]RGun
GJ adjusted surplus 经调整的盈余额；调整后的盈余额
%;n y adjusted value 经调整的价值；调整后的价值
:vV?Yv%P)n adjustment 调整；修订；理算〔保险〕
bpKb<c adjustment centre 调剂中心
?WU u@Z adjustment lag 调整过程的时间差距；调整时差
]lm9D@HMC adjustment mechanism 调整机制
z2 nDD6N adjustment of loss 亏损调整
?i9LqHL adjustment process 调整过程；调整程序
zb:p,T@5 adjustment range 调整幅度
g($ y4~# administered exchange rate 受管制汇率
N2q'$o Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
nA% - < administration expenses 行政费用
MPM_/dn- administration fee 手续费；行政费
UW)k ]@L administration in bankruptcy 破产管理
|A5]h L administration order 遗产管理令
gqG l >=.m administrator 管理人；遗产管理人
N V*t administrator of the estate 遗产管理人
,4EE9
?J admission of debt 债项承认书
5TzMv3;in2 admission of proof 接纳债权证明
ZTH r jW1 advance 放贷款项；垫付款项；预支款项；预付款项
?4gYUEM# advance account 暂支帐目；预付款帐户
~~wz05oRG
advance compensation 预付补偿金
Z(.p=Wg advance from shareholder 股东垫款
l|5ss{llR advance pending reimbursement 预支以待日后付还
*3 .
] advanced economy 先进经济体系
mlIc`G SI advancement 预付；预付财产
0 ,Bd,<3 advances warrant 垫款令
& ({X9 advancing 贷出
ihs@
'jh adverse balance 逆差
b:W]L3Z8 adverse exchange 逆汇
C 5)G^ advertisement addressed to shareholders 在报章刊登的致股东通告
o5AyJuS-u$ advice for collection 托收通知书
W}JJaZR*X advice of drawing 提款通知书；汇票通知书
njvmf*A?S advice of payment 付款通知
vW YN?"d Advisory Committee [Securities and Futures Commission]
wGb{O 谘询委员会〔证券及期货事务监察委员会〕
+F4xCz7f Advisory Committee on Diversification 经济多元化谘询委员会
9SMM%(3, r affidavit 誓章；遗产申报誓章
u3c e\ affidavit of no receipt 述明无收款的誓章
Etn]e;z4 affiliate 联号；联营公司；附属公司
!K6: W1 affiliated company 附属公司；联号；联营公司
W99Fb+$I affirmation [estate duty] 非宗教式宣誓〔遗产税〕
c69B[Vjb affordability 负担能力
[Zgy,j\ \ African Development Bank [AfDB] 非洲开发银行
j3A+:KDn3n after-acquired property 事后取得的财产
Rp9uUJ 6o after-hours dealing 市后交易
k6G23p[9 after-tax profit 税后盈利；税后利润；税后溢利
KHdj#3<AR agency agreement 代理协议
oX!s u agency expenses 代理机构的开支
-OVJ ] agency fee 代理费
CDR^xo5
dP Agency Law 《代理法》
#YjV3O5< agent 代理人；承销人
JWH}0+1* agent of company 公司代理人
WYI? M agent's fee 代理人费；经纪费
X @r5^A[9 aggregate 总计；总数；总体数字
QWfwoe&;R: aggregate amount 总款额；总额
rpy`Wz/[ aggregate assets and liabilities 总体资产与负债
.6 aggregate at constant price 按固定价格计算的总体数字
,!bOzth2>K aggregate demand 总需求
iTxn aggregate gross position 总持仓量
aD0w82s]J aggregate limit 总限额
6n;ew l} aggregate of salaries tax 合计薪俸税
O `rrg~6# aggregate performance 总体表现；总体业绩
&X +@,! aggregate supply 总体供应
sOVaQ&+y aggregate surplus 总盈余
Lf7iOW9U3 aggregate total 整体总额
,]20I _ aggregate value 总值；合计价值
x{RTI#a. aggregated basis 合计基准
$"x(: aggregated net chargeable income 合计应课税入息实额
4!iS"QH?;^ aggregation 合并计算；合计；总和
oLB pG1Va aggregation of incomes of husband and wife 夫妇入息合并计算
WMl_$Fd6 aggregation of property 财产的总和
$c f?`k agio 差价；贴水
}RW4 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
BOfO$J} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
YHCXVu<.b 《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》
y 0M&Bh Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
${e(#bvGZ 《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》
tHhY1[A8m Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6S ]GSS< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0*q~(.>a agreement for a settlement 授产协议
@AVx4,!>[ agreement for assignment 转让协议
VJuPC agreement for sale 售卖协议；买卖协议
;2%3~L 8?V agreement for sale and purchase 买卖协议
[y>Q3UqN agreement for the payment of interest 支付利息协议
/rJvw agreement for the repayment of money 还款协议
9.PY4 9| agreement of reinsurance 再保险协议
AB + Zc
] Agricultural Bank of China 中国农业银行
$3"0w air passenger departure tax 飞机乘客离境税
QDxL y aL Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
d v@6wp: airport tax 机场税
3/]J
i^+ alcohol duty 酒精税
7|6 5;jm+ alienation 让与；让渡；转让
l m-ubzJN alimony 生活费；赡养费
v
mw7H All Ordinaries Index [AOI] 所有普通股指数
r|0C G^ :C all risks 全险；综合险
UDuKG\_J<y All Sales Record for Stock Market 《股票市场成交报告》
WDgp(Av! Allied Capital Resources Limited 新联财务有限公司
f ~W.i] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'6
w|z^ allocation letter 拨款信件
zCPjuS/~
Q allocation of fund 分配款项；预留款项
&t p5y}=n allocation of profit 利润分配；溢利分配
~x>IN1Vci allocation warrant 拨款令
0fNWI allotment 分配；配股
KLA nW# allotment notice 股份配售通知；配股通知
8v(Xr}q,r allotment of shares 股份分配
(;Lz `r' allowable 可获宽免；免税的
=fG(K!AQ allowable business loss 可扣除的营业亏损
:UFf6T? allowable expenses 可扣税的支出
;|9VPv/ allowance 免税额；津贴；备抵；准备金
o)1wF
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q _HD`tW allowance for depreciation by wear and tear 耗损折旧免税额
9n9/[?S allowance for funeral expenses 殡殓费的免税额
<*4=sX@ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{jlm]< :&Z allowance for repairs and outgoings 修葺及支出方面的免税额
?;uzx7@F allowance to debtor 给债务人的津贴
>o'D/'>ku alteration of capital 资本更改
@0B<b7Jv alternate trustee 候补受托人
F~RUb& */< amalgamation 合并
~V5k ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ho^1T3 ambit of charges 征税范围；收费范围
0!+ab'3a amended valuation 经修订的估值
zse! t American Commodities Exchange 美国商品交易所
<8-I:o]mF American Express Bank Limited 美国运通银行
9 x{T"' American Stock Exchange 美国证券交易所
*4A.R&Vu amortization 摊销
`Gsh<.w!7 amount due from banks 存放银行同业的款项
t*Lo;]P amount due from banks abroad 存放海外银行同业的款项
9n@jK%m amount due from holding companies 控股公司欠款
P`U5kNN amount due from local banks 存放本港银行同业的款项
Xb|hP amount due to banks 银行同业的存款
X ,T^(p amount due to banks abroad 海外银行同业的存款
li
NPXS+ amount due to holding companies 控股公司存款
sM~CP zMa amount due to local banks 本港银行同业的存款
+R#*eo;o7 amount due to outport banks 外埠银行同业的存款
hRc\&+#/ amount for note issue 发行纸币的款额
Q Z 9 )uI amount of bond 担保契据的款额
kv `x amount of consideration 代价款额
r!Mr\ amount of contribution 供款数额
{n.g7S~ amount of indebtedness 负债款额
Hjn Hl- amount of principal of the loan 贷款本金额
-pkeEuwv{ amount of rates chargeable 应征差饷数额
T d8'z' amount of share capital 股本额
t(}&<<1Bz amount of sums assured 承保款额
kC LeHH|K amount of variation 变动幅度
j|+B| amount of vote 拨款数额
r("7
X2f amount payable 应付款额
aY3kww` amount receivable 应收款额
9f
BD.9A Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{L<t6A analysis 分析
#1m!,t C ancillary risk 附属风险
7d'@Z2%J0 annual account 周年帐目；周年帐目报表；年度决算；年结
_)%4NjWKk annual accounting date 年结日期
Z/Mp=273 annual allowance 每年免税额；年积金；年度津贴；年津
Za=<euc7 annual balance 年度余额
y fP&Q<| annual disposable income 每年可动用收入
QKHm OVh] annual estimates 周年预算
rZ0@GA annual fee 年费
XUMCz7& j annual general meeting 周年大会
)%#hpP M^ annual growth rate 年增率；每年增长率
a#G7pZX/I} annual long-term supplement 长期个案每年补助金
5{cAawU. annual pensionable emolument 可供计算退休金的年薪
qZ8lU annual report 年报
rV2} > k Annual Report on the Consumer Price Index 《消费物价指数年报》
_$Z46w HmB annual return 周年报表；周年申报表；每年报税表格
Do2y7,jv Annual Return Rules 《周年报表规则》
S"N@.n[ annual review of consumer prices 每年消费物价回顾
Q^0K8>G^ annual roll-forward basis 逐年延展方式
c }rRNS$F annual salary 年薪
;{HxY98Q annual statement 年度报表；年度决算表
-AcQ_dS Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
U*1 ~Z f annuitant 年金受益人
QuF%m^aE annuity 年金
Of: e 6N annuity contract 年金合约
#2u-L ~n annuity on human life 人寿年金
=YPWt>\a} antecedent debt 先前的债项
Y z%= ante-dated cheque 倒填日期支票
A.z~wu%( anticipated expenditure 预期开支
a?+) K anticipated net profit 预期纯利
RsrZ1dhPvV anticipated revenue 预期收入
?%;uR#4 anti-inflation measure 反通货膨胀措施
3zh'5qQ anti-inflationary stance 反通货膨胀立场
kTFN.k Qx@ apparent deficit 表面赤字
1 u&P,&T apparent financial solvency 表面偿债能力
C ,fIwqOr3 apparent partner 表面合伙人
'n> |jw) application for personal assessment 个人入息课税申请书
%f:'A%'Qb application of fund 资金应用
JTz1M~ application to release as liquidator and to destruct the books of accounts and documents
@&h<jM{D 申请免除清盘人职务及毁灭帐簿与文件
0*tEuJ7 appointed actuary 委任精算师
* z{D}L-& appointed auditor 委任核数师；委任审计师
Uhg[#TUK appointed trustee 委任的受托人
%e1<N8E4 appointer 委任人
?w<x_Lo apportioned pro rata 按比例分摊
S!.xmc\ apportionment 分配；分摊
#2cH.`ty Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
;>Z#1 ~8 apportionment formula 分摊方程式
IXz ad apportionment of estate duty 遗产税的分摊
,QKG$F appraisal 估价；评估
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EDkw appreciable growth 可观增长
QP\vN|r appreciable impact 显着影响
X)nOY* appreciable increase 可观增长
nq6]?ZJ appreciation 增值；升值
%t<Y6*g appreciation against other currencies 相对其他货币升值
<v5toyA appreciation of the exchange value of Hong Kong dollar 港元汇值上升
EH,uX{`e appreciation tax 增值税
:ye)%UU"|: appropriation 拨款；拨用；拨付
(&
~`!] appropriation account 拨款帐目
C*c=@VAa Appropriation Bill 拨款法案
8<_WtDg appropriation-in-aid system 补助拨款办法
q*'hSt@+D approved assets 核准资产
4)XN1r: approved basket stock 认可一篮子证券
u 2Rmp4] approved budget 核准预算
(:[><-h. approved charitable donation 认可慈善捐款
zIdQ^vm8Q approved charitable institution 认可慈善机构
=U,;/f approved currency 核准货币；认可货币
Ylo@ approved estimates 核准预算
kMI\GQW approved estimates of expenditure 核准开支预算
qBCZ)JEN#U approved overseas insurer 核准海外保险人
Sb,{+Wk approved overseas trust company 核准海外信托公司
3QXGbu}:h! approved pooled investment fund 核准汇集投资基金
KTf!Pf?g approved provident fund scheme 认可公积金计划
2 etlR approved provision 核准拨款
T /] ayc: approved redeemable share 核准可赎回股份
'{7A1yJnY% approved regional stock 认可地区性证券
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!@i 7 approved retirement scheme 认可退休金计划
+vYm: approved subordinated loan 核准附属贷款
c4;
`3 arbitrage 套戥；套汇；套利
]v9<^! arbitrageur 套戥者；套汇者
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sQ5`lV? arbitrary amount 临时款项
px-*uh< arrangement 措施；安排；协定
BwL : B\ arrears 欠款
+;*])N%q arrears of pay 欠付薪酬
]k,fEn( arrears of revenue 逾期未收税款；逾期未收的帐项
6 5<p: articles of association 组织章程；组织细则；组织章程细则
C?E;sR r0 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
@${!C\([1 ascertainment of profit 确定利润
@j^qT-0M "Asia Clear" “亚洲结算系统”
1TbKnmTx Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Xf#;GYO|2 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
LW2Sko?Yo Asian Development Fund [ADF] 亚洲发展基金
6\E |` Asian dollar bond 亚洲美元债券
/>$)o7U`+ Asian dollar market 亚洲美元市场
! Noabt Asian dollar rate 亚洲美元利率
}4b wLO Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
s"sX# l[J Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
g@1MIm c'! asked price 沽盘；喊价；索价；卖方报价
sAnH\AFm assessable income 应评税入息
{AcKBi b assessable loss 应评税亏损
*qq %)7 assessable profit 应评税利润
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assessable value 应评税值
J@R+t6$3O assessed profit 估定利润
SS H/q/ assessed value 经评估价值
8:0l5cZE assessment 评税；评定；估价；评税单
}>h?W 1 assessment number 评税编号；估价编号
>i=O =w assessment of additional tax 补加税评税
B!8] \D assessment of performance 业绩评估；实绩评价
[IHT)%>E8& Assessor 评税主任
!_c<j4O asset price bubbles 资产价格泡沫
*Qyw
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J8( assets accretion 资产增值
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kktD'n assets and liabilities 资产与负债
8`^I. tD assets betterment statement 资产递增表；资产改进表
X*8U%uF assets lending 实物放款；有抵押贷款
^pg5o) M assets of the company passing on the death 死者去世时转移的公司资产
Mr`u!T&sc assets pledged as security for liabilities 用作负债抵押的资产
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$l assets portfolio 资产投资组合
!Ug J^v assets price 资产价格
=e ;\I/ assets quality 资产质素
52:oe1-8 assets realization 资产变现
S&R~* assets refinancing arrangement 资产再集资安排
1nvs51?H assets securitization 资产证券化
6*]Kow? assets situated outside Hong Kong 在香港以外地方的资产
$ ?'z%a{ assets stripping 削减资产；拆卖资产
^ S%4R' assets value 资产值
UQTt;RS*zS assignee 承让人
bJe^x;J9 assignment 转让；转让书；转让契
Fd ]! 7 assignment of interest 权益转让
g 0ug:- R assignment of letters patent and trade mark 专利证书及商标转让
o}NKqA3 assignment of property 物业转让；物业转让书
nkG 6. assignment right 转让权
Tl 25t^Y assignor 转让人
0<o#;ZQ] associate 有联系的人；有关连人士；相联者；合伙人；联系人
1`h`-dqr# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
OCR x| associate member 附属会员
S"}FsS;k<? associated body corporate 相联法人团体
vK$T$SL associated company 相联公司；联属公司
;f6G&>p associated corporation 相联法团
38 B\ \ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
F1/f: <} 公认会计师公会〔英国〕
Oz n7C?\* Association of Futures Exchange Brokers 香港期货经纪协会
#xts*{u-# Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
lffw7T~ association of underwriters 承保人组织
Pp26UW W assumption of control 接管
Omh(UHZBB assurance 担保；保险；转易；转易书
mX "z$ assurance of interest 权益的转易
(6.0gB$aTu at 19XX price 按一九ＸＸ年价格计算
r_R|.fl<[ at a discount 按赔价计算；按贴水价格计算；打折扣
rT"8e*LT at a premium 按溢价计算；按升水价格计算
BD9` +9 at call 通知付款；按通知
;((gmg7, at constant market price 按固定市价计算
)6!SFj>.O at constant price 按固定价格计算
27 Lya!/ at cost 按成本计算
[#14atv at current market price 按当时市价计算；按现时市价计算
P; A "`Il at current price 按当时价格计算；按现时价格计算
N\xqy-L9 at factor cost 按要素成本计算；按生产要素成本计算
D* Vr)J at money-of-the-day price 按付款当日价格计算
&<v# ^2S3 at or better 按指定或较佳价位〔买卖指令〕
Z\@vN[[ at par 按面值计算；平价
xat)9Yb}0 at sight 见票即付
3xj<ATSe at the close 按收市盘
9K)OQDv%6D at the opening 按开市盘
.Yh-m attestation 见证；见证条款
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IVHl at-the-money option 平价期权
aY"qEH7] attorney 受权人；受托代表人
y0rT=k U attornment 新拥有人承认书
9l(e: _`_ attributable profit 可归属利润
D./e|i? attributable share value 可归属股份价值
ef| Y2<P Auckland Stock Exchange 奥克兰证券交易所
W_M]fjL. auction 拍卖
4 jar5Mz auctioneer 拍卖商
Z0E+EM o audit 审计；核数
fzw6VGTf Audit Commission 审计署
)B8[ w Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
hgsE"H<V 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〕
(/FPGYu3h audit review 帐目审查
b;S~`PL Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
i(Y P(8 audited account 审计帐目；经审计的帐目
m ;[z)-&" audited annual account 经审计的周年帐目
FJ#V"| } audited balance sheet 经审计的资产负债表
~tz[=3!1H auditor 核数师；核数主任；审计师
DhB: 8/J auditor's certificate 核数师证明书；审计师证明书
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q8tE} auditor's report 核数师报告；审计师报告
2Ie50U Aussie bond 澳元债券
7p2x }[ .\ austerity budget 紧缩预算
g ,Q! F Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3+!N[6Od9 Australia All Ordinaries Index 澳洲所有普通股票指数
Ue-HO Australian Dollar [AUD] 澳元
:Z`4ea"w Australian Options Market 澳大利亚期权市场
U,g!KN3P Australian Securities Commission 澳洲证券事务监察委员会
/>+JK5 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^DIN(0u) Australian Stock Exchange 澳大利亚证券交易所
}g(aZ Austrian Schilling [ATS] 奥地利先令
?#]c{T lpz authentication 认证；鉴证
>5]Xl*{H) authority to purchase 委托购买证；委购书
vA+ RZ authorization 认可；核准；授权；授权书
`W|2Xi=^5 authorization by direction 指示授权
"7gS*v,r authorization by instruction 指令授权
;'cv?3Y authorization by warrant 令状授权
\Lh,dZ}d authorization of unit trust 单位信托的认可
r;S%BFMJS authorized agent 指定代理人
#JTi]U6` authorized capital 法定资本
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authorized clerk 出市员
J!S3pS5j authorized dealer 认可交易商
~r|.GY authorized financial institution 认可财务机构
9X=#wh,q authorized fund 认可基金
e2Xx7*vS authorized fund house 获授权的基金公司；认可基金公司
m#8KCZS authorized institution 认可机构
BNaZD << authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
O|a v( F9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
<!=TxV>}A authorized insurer 获授权保险人；获认可承保人
U>X06T authorized investment 特准投资项目
<2,@rYe/ authorized person 获授权人
93YD\R+q authorized representative 获授权代表
> % d]"] authorized share capital 法定股本
?J)%. ~! automated quotation system 自动报价系统
YM#XV*P0 q Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
xcoYo 自动交易系统〔香港期货交易所有限公司〕
y )/d- automatic adjustment mechanism 自动调整机制
u4Vc:n automatic adjustment system 自动调整系统
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fwf\& Automatic Clearing House 自动票据交换所
vy -{ BH automatic exchange rates accumulation system 自动化汇率累集系统
d8Upr1_ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
h RA.u'M automatic teller machine [ATM] 自动柜员机
Qaagi
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{)F-US available assets 可用资产
l:faI&o.@ available fiscal reserve 现存财政储备
^hbh|Du available profit 可用利润
)?4m} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
'}XW average 平均；平均数；海损
c*\^6 1T average basic salary 平均基本薪金
yv'mV=BMJ! average consumer expenditure 平均消费开支；一般消费开支
k&^Megcb average cost 平均成本
$ar:5kif average cost of land production 增辟土地平均成本
8t6h^uQ average daily turnover 平均每日成交额
{d )Et;_ average daily wage rate 平均每日工资率
.# M 5L average expenditure pattern 平均开支模式
v~@Y_ `l average growth rate 平均增长率
;z%& 3u/ average net fixed assets 固定资产平均净值
L.|GC7$0 average of relatives 相对价格平均数
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Zh6/n#q average price 平均价格
x<= ;=893 average propensity to consume 平均消费倾向；一般消费倾向
SuuWrt}5 average propensity to save 平均储蓄倾向；一般储蓄倾向
"~FXmKcX average rate 平均率
A"9aEOX-?i average revenue 平均收入；平均收益
flb3Iih average stock 平均库存；平均存货
2c+q~8Jv average yearly rent 平均年租
Y! Z@1V` avoidance of double taxation 避免双重课税
|y=CmNG , avoidance of tax 避税
