A:
{uji7TB A share Ａ股；甲类股份
v m)'C C abatement of tax 减税；减扣免税额
oLz9mqp2% ABN AMRO Bank N.V. 荷兰银行
8!VF b+ above-the-line expenditure 线上项目支出；经常预算支出
6 jo+i [h above-the-line receipt 线上项目收入；经常预算收入
u(P;) E"1 ABSA Asia Limited 南非联合亚洲有限公司
rBovC absolute change 绝对数值变更
aFV d}RO0 absolute expenditure 实际开支
>? ( { absolute guideline figure 绝对准则数字
W.VyH|? absolute interest 绝对权益
2 Ik@L, absolute order of discharge 绝对破产解除令
X^ZUm absolute profit margin 绝对利润幅度
i"U<=~ absolute value 实值；绝对值
XIJ{qr Dr absolutely vested interest 绝对既得权益
P'q . _U absorbed cost 已吸收成本；已分摊成本
`8 N],X absorption 吸收；分摊；合并
<|_b: absorption rate 吸收率；摊配率；分摊率
:z} ACB Finance Limited 亚洲商业财务有限公司
M}W};~V2ng acceptable form of reciprocity 合理的互惠条件
tx{tIw^2; acceptable rate 适当利率；适当汇率
i=8){G X4 acceptance agreement 承兑协议
V0'_PR@; acceptance for honour 参加承兑
&yQM 8J~ acceptor 承兑人；接受人；受票人
I0]"o#Lj T acceptor for honour 参加承兑人
7{:g|dX accident insurance 意外保险
Lmw{ `R Accident Insurance Association of Hong Kong 香港意外保险公会
\~` qE<Q/ accident insurance scheme 意外保险计划
0&|,HK accident year basis 意外年度基准
"J (.dg]" accommodation 通融；贷款
*) ?Fo accommodation bill 通融票据；空头票据
?5#=Mh# accommodation party 汇票代发人
8/* 6&#- account balance 帐户余额；帐户结余
[Q*aJLG account book 帐簿
HOY9{>E}z account collected in advance 预收款项
/"%QIy'{ account current book 往来帐簿
Il9pL~u account of after-acquired property 事后取得的财产报告
F W zf8*^ account of defaulter 拖欠帐目
C/ je5 account payable 应付帐款
~'2im[f J account payee only [A/C payee only] 只可转帐；存入收款人帐户
Nd.Tda!Kg account receivable 应收帐款
1WMwTBHy+ account receivable report 应收帐款报表
s (Tgv account statement 结单；帐单；会计财务报表
hr] :bR account title 帐户名称；会计科目
Mb0cdK?h A accountant's report 会计师报告
M=aWL!nJ Accountant's Report Rules 会计师报告规则
Sk 10"D B/ accounting and auditing procedure 会计与审计程序；会计与核数程序
Z/@%MEU[zl Accounting Arrangements 《会计安排》
(" +/ : accounting basis 会计基础
C6 `<SW accounting by Official Receiver 破产管理署署长呈交的帐目
$k&}{c8P Accounting Circular 《会计通告》
l
TJqWSV=f accounting class 会计类别
%<Q?|} accounting date 记帐日期；会计结算日期
Bz#K_S accounting for money 款项核算
63?fn~0\ Accounting Officer 会计主任
MJ:>ZRXC E accounting period 会计报告期；会计期
:,^pL At accounting policy 会计政策；会计方针
q$=EUB"C accounting practice 会计惯例
>@o}l:* accounting principle 会计准则
(W l5F
accounting record 会计记录
32*FI SH^ accounting report 会计报告
'ehJr/0&g Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,3{z_Rax- Accounting Society of China 中国会计学会
n/3gx4.g accounting statement 会计报表
t"@: a
Y" accounting system 会计制度；会计系统
_,M:"3;Z accounting transaction 会计事项；帐务交易
#j{!&4M accounting treatment 会计处理
L('G1J} accounting year 会计年度
,~_)Cf#CB accretion 增值；添加
y`EcB f accrual 应计项目；应累算数目
a+CHrnU\; accrual basis 应计制；权责发生制
$*{$90 Q accrual basis accounting 应计制会计；权责发生制会计
i-EFq@xl accrue 应累算；应计
c=T^)~$$ accrued benefit 应累算利益
o(/(`/ accrued charges 应计费用
3e g<) accrued cumulative preference share dividend 应累算的累积优先股股息
$I7/FZP accrued expenses 应累算费用
3 T3p[q4 accrued interest payable 应付利息；应计未付利息
<k^P>Irb3t accrued interest receivable 应收利息；应计未收利息
2\z "6 accrued right 累算权益
_r}oYs%1 accruing profit 应累算的利润
)oSUhU26} accumulated fiscal reserve 累积财政储备
3 9Ql|l$ accumulated profit 累积利润；滚存溢利
fFfH9 cl! accumulated reserve 累积储备
2>l:: 8Pp accumulation of surplus income 累积收益盈余
!$>d75zli acquired assets 既得资产
2dr [0tE acquisition 收购；购置；取得
y/m^G=Q6g# acquisition cost 购置成本
|Aw(v6 acquisition expenses 购置费用
,Jf)A/_ acquisition of 100% interest 收购全部股权
d/G P. d acquisition of control 取得控制权
x hFQ jV?V acquisition of fixed assets 购置固定资产
*My? l75 acquisition of shell “买壳”
3d.JV'C'c acquisition price 收购价
C'hI{4@P act of God 天灾
_|ucC$* acting partner 执事合伙人
WRJ+l_81 active market 买卖活跃的市场；交投畅旺的市场；旺市
?zKVXK7}0 active partner 积极参与的合伙人
nzTzc5
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9_rNJLj8y actual circulation 实际流通
+SmcZ^\OZ actual cost 实际成本
7"r7F#D=G actual expenditure 实际开支；实际支出
dy jzF`H actual income 实际入息；实际收入；实际收益
W&]grG2/ actual market 现货市场
Z3G>DF:$ actual price 现货价；实际价格
SPIYB/C actual profit 实际利润
2k[i7Rl \c actual quotation 实盘；实际价位；实际报价
aho;HM$hjP actual year basis 按实际年度计算
!+.|T9P actuals 实货
w.c Q|_ actuarial investigation 精算调查
vL13~q*F actuarial principle 精算原则
}}?L'Vby actuarial report 精算师报告
A>$VkGo Actuarial Society of Hong Kong 香港精算学会
i _ 4FxC4 actuarial valuation 精算师估值
r6Z&i^cMe actuary 精算师
}(-R`.e; ad referendum agreement 暂定协议；有待覆核的协定
#Xri%&~ ad valorem duty 从价税；按值征税
ke~O+] ad valorem duty system 从价税制
Yiz JT0$ ad valorem fee 从价费
9o P8| <+ ad valorem tariff 从价关税
J?-"]s`J additional allowance 额外免税额
F]W'spF, additional amount for unexpired risk 未过期风险的额外款额
YF @'t~_Z additional assessable profit 补加应评税利润
!>/U6h,_ additional assessment 补加评税
i6r%;ueLb additional commitment 额外承担
Xt /T0.I additional commitment vote 额外承担拨款
iLy }G7 h additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
UUv&X+ Y additional dependent parent allowance 供养父母额外免税额
@3[Z Q F additional provision 额外拨款
pCA(>( additional stamp duty 附加印花税
TD,W *(b additional tax 补加税罚款；补加税款
:X F;v Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Wn24eld"x adjudged bankrupt 被裁定破产
_{,e-_hYM adjudicated bankrupt 裁定破产人
MyuFZ7Q4$ adjudication fee 裁定费；评定印花税额手续费；评估契据费
: gb7Py'C adjudication of bankruptcy 裁定破产；宣告破产
@5zL4n@w adjudication of insolvency 裁定无力偿还债务
r,i^-jv; adjusted actual 经调整的实数；调整后的实数
tCK%vd% adjusted current assets 经调整的流动资产；调整后的流动资产
W)V"QrFK adjusted figure 经调整的数字；调整后的数额
[Y *p
I&f adjusted liabilities 经调整的负债；调整后的负债
d>N Elug adjusted loss 经调整的亏损；调整后的亏损
r M'snW) 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
4NwGP^ n adjusted profit 经调整的利润；调整后的利润
UioLu90
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GfY!~J adjusted value 经调整的价值；调整后的价值
_ C"W;n' adjustment 调整；修订；理算〔保险〕
IZ3w.:A adjustment centre 调剂中心
^MUtmzh adjustment lag 调整过程的时间差距；调整时差
Ol"p^sqwj adjustment mechanism 调整机制
vN 7a)s adjustment of loss 亏损调整
aD3'g c,l adjustment process 调整过程；调整程序
S8<O$^L^ adjustment range 调整幅度
R{@WlkG} administered exchange rate 受管制汇率
hti)<#f Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"VkraB.i administration expenses 行政费用
$t-HJ<! administration fee 手续费；行政费
.BlGV 2@^# administration in bankruptcy 破产管理
T\b
e(@r administration order 遗产管理令
+|Xx=1_?BK administrator 管理人；遗产管理人
%`HAg MgP administrator of the estate 遗产管理人
h5x FP admission of debt 债项承认书
pF#nj`L admission of proof 接纳债权证明
'(kG c% advance 放贷款项；垫付款项；预支款项；预付款项
>m T2g advance account 暂支帐目；预付款帐户
>! wX% QHH advance compensation 预付补偿金
&K )c*' l advance from shareholder 股东垫款
{ Rjj advance pending reimbursement 预支以待日后付还
s{K wO+ UW advanced economy 先进经济体系
6I72;e ^! advancement 预付；预付财产
4'?kyTO~ advances warrant 垫款令
Fc7mA V= advancing 贷出
@xB"9s adverse balance 逆差
kfg9l?R$I< adverse exchange 逆汇
D>~z{H%\ advertisement addressed to shareholders 在报章刊登的致股东通告
4&r^mGs, advice for collection 托收通知书
o{?s\)aBa advice of drawing 提款通知书；汇票通知书
DK&J "0jz, advice of payment 付款通知
LnxJFc:1K Advisory Committee [Securities and Futures Commission]
*x M4nUu<~ 谘询委员会〔证券及期货事务监察委员会〕
C P'?Om2 Advisory Committee on Diversification 经济多元化谘询委员会
br>"96A1l affidavit 誓章；遗产申报誓章
JpD<2Mz_|V affidavit of no receipt 述明无收款的誓章
lz faW-n u affiliate 联号；联营公司；附属公司
zOCru2/ affiliated company 附属公司；联号；联营公司
-JaC~v(0 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
tV@!jaj\ affordability 负担能力
,F.\ z^\{ African Development Bank [AfDB] 非洲开发银行
%[-D&flKC after-acquired property 事后取得的财产
^4O1:_|G after-hours dealing 市后交易
4At%{E after-tax profit 税后盈利；税后利润；税后溢利
Obrv5 %'
agency agreement 代理协议
Q~#udEajI agency expenses 代理机构的开支
5pI2G agency fee 代理费
i(2s"Uww, Agency Law 《代理法》
tqAh &TW3+ agent 代理人；承销人
X&TTw/J!^ agent of company 公司代理人
7<mY{!2iF? agent's fee 代理人费；经纪费
#<S+E7uTs aggregate 总计；总数；总体数字
TV#pUQ3K aggregate amount 总款额；总额
.4^Ep\\ aggregate assets and liabilities 总体资产与负债
hoD (G X aggregate at constant price 按固定价格计算的总体数字
ZTVX5"#Q aggregate demand 总需求
4W*52*'F, aggregate gross position 总持仓量
8{ 8J(~ aggregate limit 总限额
,mhO\P96ik aggregate of salaries tax 合计薪俸税
OSK 3X Qc aggregate performance 总体表现；总体业绩
sikG}p0mx< aggregate supply 总体供应
A|I7R - aggregate surplus 总盈余
T'
% TMA aggregate total 整体总额
|# L U"D aggregate value 总值；合计价值
GP<A v1 aggregated basis 合计基准
9sFZs]uM aggregated net chargeable income 合计应课税入息实额
G}&B{Ir aggregation 合并计算；合计；总和
e]'ui<` aggregation of incomes of husband and wife 夫妇入息合并计算
6x^#|;e>lI aggregation of property 财产的总和
y-)|u:~h agio 差价；贴水
&{]zL 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》
#pErGz'{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
`6)GjZh^ 《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》
0+}42g|_ Z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Cz-eiPlq 《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》
x?9rT 0D Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<3m_}
=\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
M^AwOR7< agreement for a settlement 授产协议
3E$M{l agreement for assignment 转让协议
%(MaH agreement for sale 售卖协议；买卖协议
6.ASLH3# agreement for sale and purchase 买卖协议
a"EX<6" agreement for the payment of interest 支付利息协议
|77.Lqqy, agreement for the repayment of money 还款协议
fr#Y<=Jo agreement of reinsurance 再保险协议
"G].hKgbk* Agricultural Bank of China 中国农业银行
)pJ}
$[6 air passenger departure tax 飞机乘客离境税
/ Of*II& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
J70#p F airport tax 机场税
Wl/oun~o alcohol duty 酒精税
] +<[D2f alienation 让与；让渡；转让
p #wQW[6 alimony 生活费；赡养费
>\ y|}|? All Ordinaries Index [AOI] 所有普通股指数
=&;orP all risks 全险；综合险
!}<d6&!py All Sales Record for Stock Market 《股票市场成交报告》
\
$ ;E, Allied Capital Resources Limited 新联财务有限公司
NGc d all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_dky+ E allocation letter 拨款信件
?`bi8 Ck allocation of fund 分配款项；预留款项
~[l6; bn allocation of profit 利润分配；溢利分配
umhg
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HQJ_:x
Y allotment 分配；配股
hO w allotment notice 股份配售通知；配股通知
T2<?4^xN allotment of shares 股份分配
k&wCa<Rs~R allowable 可获宽免；免税的
@E;'Ffo allowable business loss 可扣除的营业亏损
|T\`wcP`q allowable expenses 可扣税的支出
D[32 t0 allowance 免税额；津贴；备抵；准备金
A iKja>Fl< allowance for debts 债项的免税额
&*}`uJt allowance for depreciation by wear and tear 耗损折旧免税额
5Iine n3> allowance for funeral expenses 殡殓费的免税额
;rXkU9 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
q M=
$, s* allowance for repairs and outgoings 修葺及支出方面的免税额
&YC Z
L allowance to debtor 给债务人的津贴
.< 7M4Z alteration of capital 资本更改
W^# HR alternate trustee 候补受托人
UKX9C"-5v amalgamation 合并
O{b<UP'85 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
aO8n\'bv ambit of charges 征税范围；收费范围
Bn:" q N~ amended valuation 经修订的估值
XrP 'FLY o American Commodities Exchange 美国商品交易所
[d
30mV M American Express Bank Limited 美国运通银行
%3b;`Oa American Stock Exchange 美国证券交易所
011 N amortization 摊销
0<tce amount due from banks 存放银行同业的款项
[A~n=m5H amount due from banks abroad 存放海外银行同业的款项
7q \& amount due from holding companies 控股公司欠款
DEJ0<pnQr amount due from local banks 存放本港银行同业的款项
+g %h,@ amount due to banks 银行同业的存款
4SRjF$Bsz amount due to banks abroad 海外银行同业的存款
F{*{f =E!B amount due to holding companies 控股公司存款
QA|87alh amount due to local banks 本港银行同业的存款
OM,Dy&Y amount due to outport banks 外埠银行同业的存款
VWhq +8z amount for note issue 发行纸币的款额
<"/b 5kc amount of bond 担保契据的款额
cPaz- amount of consideration 代价款额
(<GBh Nj=c amount of contribution 供款数额
6sceymq amount of indebtedness 负债款额
% !P^ se amount of principal of the loan 贷款本金额
oF'_x,0 amount of rates chargeable 应征差饷数额
)R
%>g-dw amount of share capital 股本额
;c tPe[5 amount of sums assured 承保款额
ZkWX4?&OMt amount of variation 变动幅度
`U4e]Qh/+ amount of vote 拨款数额
&<nj~BL amount payable 应付款额
BjX*Gm6l amount receivable 应收款额
2/ o_,k Amsterdam Stock Exchange 阿姆斯特丹证券交易所
kPRG^Ox8e analysis 分析
(:Y0 ^ ancillary risk 附属风险
:O?+Ywn annual account 周年帐目；周年帐目报表；年度决算；年结
IKo,P$
PE annual accounting date 年结日期
oS >VN< annual allowance 每年免税额；年积金；年度津贴；年津
=;L44.,g annual balance 年度余额
d.e_\]o<@ annual disposable income 每年可动用收入
kB#;s annual estimates 周年预算
gh9Gc1tKt annual fee 年费
D9yAq' k$ annual general meeting 周年大会
C>NLZM T annual growth rate 年增率；每年增长率
< @.!\ annual long-term supplement 长期个案每年补助金
E+Eug{+ annual pensionable emolument 可供计算退休金的年薪
f]sc[_n] annual report 年报
q%S^3C& Annual Report on the Consumer Price Index 《消费物价指数年报》
e^=b#!}-5: annual return 周年报表；周年申报表；每年报税表格
(e"\%p` Annual Return Rules 《周年报表规则》
"J(T?|t annual review of consumer prices 每年消费物价回顾
%ztv.K(8 annual roll-forward basis 逐年延展方式
U{C& R&z annual salary 年薪
E$"` |Df annual statement 年度报表；年度决算表
\+Nn>wW. 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
e6`g[Ap annuitant 年金受益人
MA1y@ annuity 年金
R4_BP5+ annuity contract 年金合约
MV.&GUez{ annuity on human life 人寿年金
fK/|0 @B8 antecedent debt 先前的债项
u> @@ ante-dated cheque 倒填日期支票
T)#e=WcP] anticipated expenditure 预期开支
|=u
}1G? anticipated net profit 预期纯利
vu@@!cT6e anticipated revenue 预期收入
zI7iZ"2a anti-inflation measure 反通货膨胀措施
)+ ( GE anti-inflationary stance 反通货膨胀立场
pqF!1 apparent deficit 表面赤字
ooA%/ apparent financial solvency 表面偿债能力
STjk<DP( apparent partner 表面合伙人
Mp`!zwR application for personal assessment 个人入息课税申请书
#O1%k;BL application of fund 资金应用
$y_P14
application to release as liquidator and to destruct the books of accounts and documents
!sVW0JS h 申请免除清盘人职务及毁灭帐簿与文件
Y3.^a5 o appointed actuary 委任精算师
wiP )"g.t appointed auditor 委任核数师；委任审计师
2cQG2N2* appointed trustee 委任的受托人
4+B&/}FDLo appointer 委任人
5~FXy{ZIH apportioned pro rata 按比例分摊
bLsN?_jy apportionment 分配；分摊
gP2<L5&Z, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
YZy%]i=1 apportionment formula 分摊方程式
/l` "@ apportionment of estate duty 遗产税的分摊
TCI)L}L| appraisal 估价；评估
4N(iow4 appreciable growth 可观增长
Dqg01_O9O appreciable impact 显着影响
OrY^ ?E appreciable increase 可观增长
%CV.xDE8 appreciation 增值；升值
K''2Jfm appreciation against other currencies 相对其他货币升值
yJGnN g appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"Z]z9( appreciation tax 增值税
@5j3[e appropriation 拨款；拨用；拨付
#_kV o3 appropriation account 拨款帐目
'/F%
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2-dEie/{' appropriation-in-aid system 补助拨款办法
ja&S^B^@ approved assets 核准资产
/5Tp)h | approved basket stock 认可一篮子证券
PiJ >gD x approved budget 核准预算
\C kb: approved charitable donation 认可慈善捐款
M@ =VIrX,m approved charitable institution 认可慈善机构
_/z3QG{Ea^ approved currency 核准货币；认可货币
H rg -5_ approved estimates 核准预算
19;Pjo8 approved estimates of expenditure 核准开支预算
==npFjB approved overseas insurer 核准海外保险人
('6sW/F*ab approved overseas trust company 核准海外信托公司
H;N6X y*~ approved pooled investment fund 核准汇集投资基金
=X3Rk)2r approved provident fund scheme 认可公积金计划
q0*d*j F0u approved provision 核准拨款
F ;8Uvj approved redeemable share 核准可赎回股份
u=
Vt3%q approved regional stock 认可地区性证券
o(stX a approved retirement scheme 认可退休金计划
J+ u z{ approved subordinated loan 核准附属贷款
gaU(e bsE arbitrage 套戥；套汇；套利
iE#I ^`^V arbitrageur 套戥者；套汇者
;m~%57 .;\ arbitrary amount 临时款项
ipD/dx. arrangement 措施；安排；协定
+[":W?j arrears 欠款
7|DPevrk arrears of pay 欠付薪酬
[5-3PuT&9 arrears of revenue 逾期未收税款；逾期未收的帐项
$T7(AohR articles of association 组织章程；组织细则；组织章程细则
JIXZI\Fk Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~\OZEEI ascertainment of profit 确定利润
%?PRBE'}' "Asia Clear" “亚洲结算系统”
ldWrv7. P Asia Commercial Bank Ltd. 亚洲商业银行有限公司
TG 6E^3a P Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Qe;R3D=T; Asian Development Fund [ADF] 亚洲发展基金
9'0v]ar Asian dollar bond 亚洲美元债券
!'(QF9%Q Asian dollar market 亚洲美元市场
-eFq^KP2 Asian dollar rate 亚洲美元利率
ebiOR1)sN Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@a}\]REn Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;<H\{w@D asked price 沽盘；喊价；索价；卖方报价
ki ?ETC assessable income 应评税入息
ei!Yxw8d assessable loss 应评税亏损
!h70 <Q^ assessable profit 应评税利润
ozkm Z; assessable value 应评税值
|3C5"R3ZGO assessed profit 估定利润
W3A9uk6 assessed value 经评估价值
&Fh#o t H_ assessment 评税；评定；估价；评税单
[orS-H7^ assessment number 评税编号；估价编号
fzr0dcNgM assessment of additional tax 补加税评税
>k8FUf(c assessment of performance 业绩评估；实绩评价
s
>7(S%#N Assessor 评税主任
H|z:j35\ asset price bubbles 资产价格泡沫
bE1 @RL asset-backed securities 具资产保证的证券
5O C{_- assets accretion 资产增值
Cznp(z assets and liabilities 资产与负债
}3=^Ik;x assets betterment statement 资产递增表；资产改进表
1q/Q@O assets lending 实物放款；有抵押贷款
)#v0.pE assets of the company passing on the death 死者去世时转移的公司资产
A Eo assets pledged as security for liabilities 用作负债抵押的资产
zh Vkn]z~* assets portfolio 资产投资组合
Qsg([K assets price 资产价格
wZb7 7 assets quality 资产质素
Qq<+QL | assets realization 资产变现
HME`7 dw? assets refinancing arrangement 资产再集资安排
ok/{ w assets securitization 资产证券化
P vW ~EJ assets situated outside Hong Kong 在香港以外地方的资产
c=<5DC&p assets stripping 削减资产；拆卖资产
C%Fc %}[ assets value 资产值
PDhoCAh
! assignee 承让人
.Lp\Jyegs assignment 转让；转让书；转让契
Pk^W+M_)~ assignment of interest 权益转让
+&.wc;mi assignment of letters patent and trade mark 专利证书及商标转让
I2)#."=E w assignment of property 物业转让；物业转让书
fcisDu8n assignment right 转让权
)<vuv9=k\% assignor 转让人
Q6hWHfS associate 有联系的人；有关连人士；相联者；合伙人；联系人
dReJ;x4 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
]::g-&%Um associate member 附属会员
N _|tw associated body corporate 相联法人团体
HB9|AQ4K associated company 相联公司；联属公司
~JTp8E9kw
associated corporation 相联法团
l [
Na vw Association of Chartered Certified Accountants [ACCA] [United Kingdom]
F1NYpCR 公认会计师公会〔英国〕
qHE( p+]E Association of Futures Exchange Brokers 香港期货经纪协会
"U* 6?]f Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
lH"4 "r association of underwriters 承保人组织
V]P %@<C assumption of control 接管
VP_ S[+Zv~ assurance 担保；保险；转易；转易书
qx`)M3Mu|< assurance of interest 权益的转易
uol EX+ at 19XX price 按一九ＸＸ年价格计算
AZ fW at a discount 按赔价计算；按贴水价格计算；打折扣
M{ O8iq[ at a premium 按溢价计算；按升水价格计算
m!Fx# at call 通知付款；按通知
aS&,$sR at constant market price 按固定市价计算
c. 06S w* at constant price 按固定价格计算
|` Iispn at cost 按成本计算
.y>G/8_i at current market price 按当时市价计算；按现时市价计算
Bb*P);#.K at current price 按当时价格计算；按现时价格计算
-}9># <v at factor cost 按要素成本计算；按生产要素成本计算
~
}?*v} at money-of-the-day price 按付款当日价格计算
X^)v ZL? at or better 按指定或较佳价位〔买卖指令〕
Y1 *8& xT at par 按面值计算；平价
Kd;)E 9Ti at sight 见票即付
+K7oyZg at the close 按收市盘
v_I)eac z at the opening 按开市盘
/s "Lsbe attestation 见证；见证条款
S(Q=2Y at-the-money option 平价期权
Qb?e A attorney 受权人；受托代表人
3pjK`"Nmz\ attornment 新拥有人承认书
% SJFuw" attributable profit 可归属利润
1Y{pf]5Wx attributable share value 可归属股份价值
abkt&981K+ Auckland Stock Exchange 奥克兰证券交易所
-gVsOX0 auction 拍卖
OpFm:j3 auctioneer 拍卖商
B-W8Zq#4> audit 审计；核数
L%
`lC] Audit Commission 审计署
!uSG 1j" y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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6B 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〕
IRIYj(J audit review 帐目审查
pN#RTb8o Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
c&I"&oZ@& audited account 审计帐目；经审计的帐目
rA[wC%% audited annual account 经审计的周年帐目
8 EUc
6 audited balance sheet 经审计的资产负债表
p vY BhTz0 auditor 核数师；核数主任；审计师
$n* wS, auditor's certificate 核数师证明书；审计师证明书
(X~JTH:e/ auditor's report 核数师报告；审计师报告
YK )e Aussie bond 澳元债券
69$gPY'3 austerity budget 紧缩预算
`} S; _g! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
V~fPp"F Australia All Ordinaries Index 澳洲所有普通股票指数
u:M)JG Australian Dollar [AUD] 澳元
?C(3T KH Australian Options Market 澳大利亚期权市场
+AYB0`X) Australian Securities Commission 澳洲证券事务监察委员会
9}jezLI/3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
lB*H L C Australian Stock Exchange 澳大利亚证券交易所
yhh\?qqy Austrian Schilling [ATS] 奥地利先令
|: ,i authentication 认证；鉴证
9z k RwrQ authority to purchase 委托购买证；委购书
xL$7bw5fY authorization 认可；核准；授权；授权书
Z \>mAtm authorization by direction 指示授权
?<STl-]& authorization by instruction 指令授权
dZ `c authorization by warrant 令状授权
_p;=]#+c& authorization of unit trust 单位信托的认可
dzs(sM= authorized agent 指定代理人
# H.DnW authorized capital 法定资本
0$=w8tP) authorized clerk 出市员
D8f4X
w}= authorized dealer 认可交易商
T_ Cj=>L authorized financial institution 认可财务机构
+{L=cWA" authorized fund 认可基金
0[.T`tpN' authorized fund house 获授权的基金公司；认可基金公司
^0HgE;4 authorized institution 认可机构
lw=!v%L authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&NH[b1NMr authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
u#nM_ UJe authorized insurer 获授权保险人；获认可承保人
uU JH^pW authorized investment 特准投资项目
/Suh&qw>
authorized person 获授权人
nR8r$2B+t authorized representative 获授权代表
,vB~9^~ authorized share capital 法定股本
8 DPn5E#M1 automated quotation system 自动报价系统
HwZ"l3 1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
+'{d^-( ( 自动交易系统〔香港期货交易所有限公司〕
GUC.t7! automatic adjustment mechanism 自动调整机制
^T*'B-`C7X automatic adjustment system 自动调整系统
9w dl1QS Automatic Clearing House 自动票据交换所
A.c NOous| automatic exchange rates accumulation system 自动化汇率累集系统
(D2N_l(`< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
.O6(Q I*
automatic teller machine [ATM] 自动柜员机
%/w%A:y#& autopay 自动转帐
jJyS^*.X available assets 可用资产
)8%m|v#W available fiscal reserve 现存财政储备
nd~O*-uYg available profit 可用利润
S#*aB2ZS Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
N"A`tc5& average 平均；平均数；海损
98XlcI# average basic salary 平均基本薪金
IsiBn(1Z average consumer expenditure 平均消费开支；一般消费开支
kK/( [! average cost 平均成本
dO4J f9) average cost of land production 增辟土地平均成本
p(. z#o# average daily turnover 平均每日成交额
R?HuDxHk average daily wage rate 平均每日工资率
eX i}-~o average expenditure pattern 平均开支模式
4(&sw<k average growth rate 平均增长率
" 2Q*- average net fixed assets 固定资产平均净值
#+L:V&QE average of relatives 相对价格平均数
:gTtWJ04] average price 平均价格
`X%Qt ~ average propensity to consume 平均消费倾向；一般消费倾向
@t2S"s$m average propensity to save 平均储蓄倾向；一般储蓄倾向
_K3;$2d|R average rate 平均率
7gE/g`"# average revenue 平均收入；平均收益
c7A]\1 ~ average stock 平均库存；平均存货
9QHV%% average yearly rent 平均年租
N#GMvU#R avoidance of double taxation 避免双重课税
5#~E[dr avoidance of tax 避税
