A:
@~7au9.V=X A share Ａ股；甲类股份
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,H6.IH;S abatement of tax 减税；减扣免税额
v;?W|kJ.u ABN AMRO Bank N.V. 荷兰银行
uhaHY`w above-the-line expenditure 线上项目支出；经常预算支出
Ywt9^M|z; above-the-line receipt 线上项目收入；经常预算收入
=I&BO[d ABSA Asia Limited 南非联合亚洲有限公司
A/lznBHR absolute change 绝对数值变更
NgsEEPu? absolute expenditure 实际开支
,SdxIhL absolute guideline figure 绝对准则数字
*'M+oi absolute interest 绝对权益
z,dF Dl$ absolute order of discharge 绝对破产解除令
Z RwN #?x absolute profit margin 绝对利润幅度
G i( absolute value 实值；绝对值
Cl& )# absolutely vested interest 绝对既得权益
!P=L0A` absorbed cost 已吸收成本；已分摊成本
'ju_l)(R absorption 吸收；分摊；合并
H0lW gJmi| absorption rate 吸收率；摊配率；分摊率
OU]"uV<( ACB Finance Limited 亚洲商业财务有限公司
>bhF{*t#;y acceptable form of reciprocity 合理的互惠条件
vF@|cTRR) acceptable rate 适当利率；适当汇率
As^eL/m2L acceptance agreement 承兑协议
\YF;/KwX$ acceptance for honour 参加承兑
9[YnY~z) acceptor 承兑人；接受人；受票人
h;#^?v!+ acceptor for honour 参加承兑人
(+zU!9}I1 accident insurance 意外保险
j3+ hsA/(k Accident Insurance Association of Hong Kong 香港意外保险公会
;.$vDin6 accident insurance scheme 意外保险计划
4wEkxCWp/ accident year basis 意外年度基准
\oGU6h< accommodation 通融；贷款
Iv9 U4 accommodation bill 通融票据；空头票据
9-1'jNV accommodation party 汇票代发人
*h5L1E q account balance 帐户余额；帐户结余
;8e}X6YU account book 帐簿
%g>k0~TRf# account collected in advance 预收款项
vs$. i account current book 往来帐簿
U F89gG4 account of after-acquired property 事后取得的财产报告
(&V*~OR account of defaulter 拖欠帐目
t v`c" Pb account payable 应付帐款
z([HGq5 account payee only [A/C payee only] 只可转帐；存入收款人帐户
,*x/L?. Z! account receivable 应收帐款
L KZ<\%
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%|R]n B account statement 结单；帐单；会计财务报表
6y?uH; SL account title 帐户名称；会计科目
r@'~cF]m accountant's report 会计师报告
0f 3>s>`M Accountant's Report Rules 会计师报告规则
q/@r# accounting and auditing procedure 会计与审计程序；会计与核数程序
H#nJWe_9A Accounting Arrangements 《会计安排》
&!'R'{/?X accounting basis 会计基础
y6G6wk; accounting by Official Receiver 破产管理署署长呈交的帐目
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$ zK Accounting Circular 《会计通告》
[z;}^ 3b accounting class 会计类别
1guiuR4 accounting date 记帐日期；会计结算日期
g86^Z%c(k accounting for money 款项核算
- J]N
&[ Accounting Officer 会计主任
6 Rg>h accounting period 会计报告期；会计期
1[a#blL6W accounting policy 会计政策；会计方针
Ts=TaRwWf accounting practice 会计惯例
\qG` ts accounting principle 会计准则
CA$|3m9)NM accounting record 会计记录
X6r< #n|l accounting report 会计报告
zY4y]k8D* Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Fy6Lz.baB Accounting Society of China 中国会计学会
!{g>g%2! accounting statement 会计报表
H2+Ijn19E accounting system 会计制度；会计系统
'XYjo& w accounting transaction 会计事项；帐务交易
)7E7K%:b, accounting treatment 会计处理
(CYQ>)a accounting year 会计年度
Vm I
Afe accretion 增值；添加
?4W6TSW-' accrual 应计项目；应累算数目
+j8-l-o accrual basis 应计制；权责发生制
:F"NF accrual basis accounting 应计制会计；权责发生制会计
cvtn,Ml6 accrue 应累算；应计
Z)u_2e accrued benefit 应累算利益
+& M >J| accrued charges 应计费用
] J|#WtS accrued cumulative preference share dividend 应累算的累积优先股股息
!\Xrl) $j{ accrued expenses 应累算费用
$c+:dO|Fb accrued interest payable 应付利息；应计未付利息
RW Jyd= accrued interest receivable 应收利息；应计未收利息
1dy" accrued right 累算权益
4a.8n!sys accruing profit 应累算的利润
LTb#1JC accumulated fiscal reserve 累积财政储备
Oo>U u{{ accumulated profit 累积利润；滚存溢利
Jep/%cT$w accumulated reserve 累积储备
Gch3|e accumulation of surplus income 累积收益盈余
DsHm,dZ acquired assets 既得资产
x IL]Y7HWM acquisition 收购；购置；取得
Qk.[# acquisition cost 购置成本
>ca`0gu acquisition expenses 购置费用
S1i~r+jf acquisition of 100% interest 收购全部股权
_.W;hf` acquisition of control 取得控制权
h}oV)z6 acquisition of fixed assets 购置固定资产
%;GRR (K acquisition of shell “买壳”
{k'$uW ` acquisition price 收购价
N=!k2+ act of God 天灾
,v9*|> 4 acting partner 执事合伙人
TD!c+ ${w active market 买卖活跃的市场；交投畅旺的市场；旺市
z<cPy)F]" active partner 积极参与的合伙人
ySlGqR1H active trading 交投活跃
ZJjm r,1 actual circulation 实际流通
Vk1 c14i> actual cost 实际成本
ZRa~miKyM actual expenditure 实际开支；实际支出
GgvMd~ actual income 实际入息；实际收入；实际收益
wu} Zu actual market 现货市场
k/Ao?R=@gI actual price 现货价；实际价格
Y5 mk*Q#q actual profit 实际利润
WBD"d<>' actual quotation 实盘；实际价位；实际报价
> IZ$ .- actual year basis 按实际年度计算
!}"P Hby5N actuals 实货
2kFP;7FO actuarial investigation 精算调查
E@Yq2FBpnn actuarial principle 精算原则
ZYTBc#f actuarial report 精算师报告
7;sF0oB5e Actuarial Society of Hong Kong 香港精算学会
^|cax| > actuarial valuation 精算师估值
9N<TJp,q actuary 精算师
Z =*h9,MY ad referendum agreement 暂定协议；有待覆核的协定
J$yJ2G ad valorem duty 从价税；按值征税
?y~" \i P ad valorem duty system 从价税制
`;s#/ `c|/ ad valorem fee 从价费
o4B % TW ad valorem tariff 从价关税
CL!s #w1I\ additional allowance 额外免税额
R\u5!M$:: additional amount for unexpired risk 未过期风险的额外款额
Dv=pX.Z+ additional assessable profit 补加应评税利润
qcBamf additional assessment 补加评税
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Nx4 k additional commitment 额外承担
+3R/g @n additional commitment vote 额外承担拨款
_U~~[I additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&&sm7F% additional dependent parent allowance 供养父母额外免税额
bI)% g additional provision 额外拨款
lygv#s-T additional stamp duty 附加印花税
q9$K.=_5 additional tax 补加税罚款；补加税款
,e*WJh8k[ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
AIM<mU adjudged bankrupt 被裁定破产
'W p~8}i@ adjudicated bankrupt 裁定破产人
MeO2 cy!5q adjudication fee 裁定费；评定印花税额手续费；评估契据费
6k ]+DbT adjudication of bankruptcy 裁定破产；宣告破产
R w!_j! adjudication of insolvency 裁定无力偿还债务
d!4:nvKx adjusted actual 经调整的实数；调整后的实数
DC'L-]#< adjusted current assets 经调整的流动资产；调整后的流动资产
9u_D@A"aC` adjusted figure 经调整的数字；调整后的数额
G4n-}R&' adjusted liabilities 经调整的负债；调整后的负债
ebf/cC h adjusted loss 经调整的亏损；调整后的亏损
IG8I<+< o adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
!z+'mF?V+X adjusted profit 经调整的利润；调整后的利润
>Qs{LEsLb adjusted surplus 经调整的盈余额；调整后的盈余额
6 J3<k (#: adjusted value 经调整的价值；调整后的价值
~HUO$*U4<
adjustment 调整；修订；理算〔保险〕
iz6+jHu'l adjustment centre 调剂中心
lnrs4s Km adjustment lag 调整过程的时间差距；调整时差
Y\9zjewc adjustment mechanism 调整机制
Rw`64 L_ adjustment of loss 亏损调整
4FJA+ adjustment process 调整过程；调整程序
f;3k Yh^4 adjustment range 调整幅度
xL!@$;J administered exchange rate 受管制汇率
VV i3g Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
jG/@kh*m administration expenses 行政费用
?;
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W WVQJ{,} administration in bankruptcy 破产管理
A 1aN<!ehB administration order 遗产管理令
V6^=[s R administrator 管理人；遗产管理人
,y[w`Q\ administrator of the estate 遗产管理人
Tl-Ix&37 admission of debt 债项承认书
qo:t"x ^ admission of proof 接纳债权证明
7k#0EhN 1> advance 放贷款项；垫付款项；预支款项；预付款项
UH7FIM7kX advance account 暂支帐目；预付款帐户
a)rT3gl advance compensation 预付补偿金
75T+6 u advance from shareholder 股东垫款
\`>f?}4 advance pending reimbursement 预支以待日后付还
a )M3 t advanced economy 先进经济体系
:eR\0cn advancement 预付；预付财产
0@}:`OynX advances warrant 垫款令
7_ 5-gt D advancing 贷出
Z 67'/z$0 adverse balance 逆差
1,pPLc( adverse exchange 逆汇
cbv%1DT3 advertisement addressed to shareholders 在报章刊登的致股东通告
|DXi~ advice for collection 托收通知书
1 o\COnt advice of drawing 提款通知书；汇票通知书
S+-V16{i advice of payment 付款通知
RWXN Advisory Committee [Securities and Futures Commission]
.|2[! 7CXH 谘询委员会〔证券及期货事务监察委员会〕
gq&jNj7V Advisory Committee on Diversification 经济多元化谘询委员会
X/A(8rvCr affidavit 誓章；遗产申报誓章
YZ/2 :[b affidavit of no receipt 述明无收款的誓章
vk|xY DD affiliate 联号；联营公司；附属公司
6@ =ipPCR affiliated company 附属公司；联号；联营公司
X "Q\MLy affirmation [estate duty] 非宗教式宣誓〔遗产税〕
v=?/c-J* affordability 负担能力
wRe2sjM African Development Bank [AfDB] 非洲开发银行
Ca#T?HL after-acquired property 事后取得的财产
& *o {-kw after-hours dealing 市后交易
8 >!-|VSn after-tax profit 税后盈利；税后利润；税后溢利
Kq}-) agency agreement 代理协议
kFQx7m agency expenses 代理机构的开支
E[>A# l53 agency fee 代理费
x{,W<oXg Agency Law 《代理法》
F tybF agent 代理人；承销人
-}"nb-RR\ agent of company 公司代理人
6:` 4bo agent's fee 代理人费；经纪费
nF=[m; ~ aggregate 总计；总数；总体数字
3 Hh u]5 aggregate amount 总款额；总额
NsL!AAN[V aggregate assets and liabilities 总体资产与负债
-n6e;p] aggregate at constant price 按固定价格计算的总体数字
VN]"[ aggregate demand 总需求
Z>ztFU aggregate gross position 总持仓量
SBamg c aggregate limit 总限额
:hDv^D ?3 aggregate of salaries tax 合计薪俸税
71,GrUV: aggregate performance 总体表现；总体业绩
'L G
)78sk aggregate supply 总体供应
;! #IRR aggregate surplus 总盈余
X-cP ' " aggregate total 整体总额
`/o| 1vv@_ aggregate value 总值；合计价值
%H=^U8WB aggregated basis 合计基准
M8f[ ck aggregated net chargeable income 合计应课税入息实额
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4rm}V aggregation 合并计算；合计；总和
\r- v]]_<d aggregation of incomes of husband and wife 夫妇入息合并计算
O]Q 8&( aggregation of property 财产的总和
/7K7o8g agio 差价；贴水
XPMvAZL 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》
v'SqH,=d Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
lYy:A%yDT 《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》
<(BIWm* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Q*R9OF 《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》
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*7:hI Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)4jS} 《香港政府和大韩民国政府关于相互促进和保护投资协定》
\1#~]1~
s agreement for a settlement 授产协议
SQDc%I>b agreement for assignment 转让协议
,sltB3f agreement for sale 售卖协议；买卖协议
o> yo9n%t agreement for sale and purchase 买卖协议
b:x*Hjf agreement for the payment of interest 支付利息协议
m0JJPBp agreement for the repayment of money 还款协议
kvam`8SeL agreement of reinsurance 再保险协议
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vW{1 Agricultural Bank of China 中国农业银行
A2I\T, Z air passenger departure tax 飞机乘客离境税
'o1lJ?~ kH Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>,n K airport tax 机场税
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UikA alcohol duty 酒精税
uo7[T*<Q alienation 让与；让渡；转让
{/!Yav x alimony 生活费；赡养费
py9`q7 F All Ordinaries Index [AOI] 所有普通股指数
pB,l t6 all risks 全险；综合险
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sV?} All Sales Record for Stock Market 《股票市场成交报告》
ky[ ^uQ>0 Allied Capital Resources Limited 新联财务有限公司
&[ $t% :` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
dSbz$Fc t allocation letter 拨款信件
CZ ,2Rq allocation of fund 分配款项；预留款项
Dos';9Uq allocation of profit 利润分配；溢利分配
z O 6Sl[) allocation warrant 拨款令
a-9 sc6@ allotment 分配；配股
W7. QK/@ allotment notice 股份配售通知；配股通知
M>@PRb:Oc allotment of shares 股份分配
+e&Q<q!,q allowable 可获宽免；免税的
f&C]}P allowable business loss 可扣除的营业亏损
aTE;Gy,W allowable expenses 可扣税的支出
b`|,rfq^AZ allowance 免税额；津贴；备抵；准备金
*%2,=
p allowance for debts 债项的免税额
6v&@Rlg allowance for depreciation by wear and tear 耗损折旧免税额
36yIfC, allowance for funeral expenses 殡殓费的免税额
4JGU`L:~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
1#nY Z % allowance for repairs and outgoings 修葺及支出方面的免税额
l !%V&HJV allowance to debtor 给债务人的津贴
Ol*|J alteration of capital 资本更改
=${ImMwj alternate trustee 候补受托人
'.#3h$d amalgamation 合并
b %e7rY2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'PdUSv|lH ambit of charges 征税范围；收费范围
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2z!i^: amended valuation 经修订的估值
r%%< American Commodities Exchange 美国商品交易所
( sEZNo5 n American Express Bank Limited 美国运通银行
i^V3u American Stock Exchange 美国证券交易所
N0UZ%,h\ amortization 摊销
IUQYoKz4}A amount due from banks 存放银行同业的款项
1 K[y)q amount due from banks abroad 存放海外银行同业的款项
r[AqA amount due from holding companies 控股公司欠款
&dJ\}O[r amount due from local banks 存放本港银行同业的款项
l1]'3]P( amount due to banks 银行同业的存款
n;~6'f xe amount due to banks abroad 海外银行同业的存款
~{[,0,lWU amount due to holding companies 控股公司存款
:bz;_DZP amount due to local banks 本港银行同业的存款
Bz I ( amount due to outport banks 外埠银行同业的存款
Klqte*! amount for note issue 发行纸币的款额
w K Je^7 amount of bond 担保契据的款额
zCSLV>.F amount of consideration 代价款额
@;>Xy!G amount of contribution 供款数额
T_~xDQ` v amount of indebtedness 负债款额
xd]7?L@h.I amount of principal of the loan 贷款本金额
_ Z z ne amount of rates chargeable 应征差饷数额
ybpU?n amount of share capital 股本额
WRN}>]Ng Q amount of sums assured 承保款额
GD#W= O amount of variation 变动幅度
`qa>6`\ amount of vote 拨款数额
{ 0Ej *% amount payable 应付款额
>RKepV(X7 amount receivable 应收款额
bdvVPjGc& Amsterdam Stock Exchange 阿姆斯特丹证券交易所
OCI{)r<O2m analysis 分析
tMr$N[@r ancillary risk 附属风险
@ jD#Tn-* annual account 周年帐目；周年帐目报表；年度决算；年结
pNc4o@- annual accounting date 年结日期
z2OXCZ*/ annual allowance 每年免税额；年积金；年度津贴；年津
2 m2$jp0 annual balance 年度余额
{)& b6}2h annual disposable income 每年可动用收入
p *GAs
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q:G3y[ P annual fee 年费
+!"7=?} annual general meeting 周年大会
TXfG@4~kC annual growth rate 年增率；每年增长率
9, 0}}3J annual long-term supplement 长期个案每年补助金
5!7vD |6 annual pensionable emolument 可供计算退休金的年薪
'z">4{5 annual report 年报
"I JcKoB Annual Report on the Consumer Price Index 《消费物价指数年报》
?) FY7[x . annual return 周年报表；周年申报表；每年报税表格
]H=P (Z - Annual Return Rules 《周年报表规则》
\-I)dMm[ annual review of consumer prices 每年消费物价回顾
;;n=(cM|z annual roll-forward basis 逐年延展方式
I YB;X annual salary 年薪
}r:8w*4 7 annual statement 年度报表；年度决算表
)Tad]Hd"W 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
K?,`gCN}v annuitant 年金受益人
?/24-n annuity 年金
+fG~m: E annuity contract 年金合约
DWu~%U8 annuity on human life 人寿年金
"nC=. 5/$ antecedent debt 先前的债项
n16TQe"8 ante-dated cheque 倒填日期支票
*ZF:LOnU anticipated expenditure 预期开支
eHH9#Vrhc$ anticipated net profit 预期纯利
gO m%?sg anticipated revenue 预期收入
\`WAG>'l5 anti-inflation measure 反通货膨胀措施
*AA78G| anti-inflationary stance 反通货膨胀立场
t++\&!F apparent deficit 表面赤字
[ jgC` apparent financial solvency 表面偿债能力
v QDkZ apparent partner 表面合伙人
u 9%AK g}~ application for personal assessment 个人入息课税申请书
& Ef6' application of fund 资金应用
|~YhN'OJ application to release as liquidator and to destruct the books of accounts and documents
6G>bZ+ 申请免除清盘人职务及毁灭帐簿与文件
Tg6nb7@P appointed actuary 委任精算师
zjwo"6c> appointed auditor 委任核数师；委任审计师
8'Q1'yc appointed trustee 委任的受托人
-/ J2;AkGH appointer 委任人
*uMtl' apportioned pro rata 按比例分摊
4I3)eS%2 apportionment 分配；分摊
R|dSjE s Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Z%I9:( apportionment formula 分摊方程式
E0"DHjR apportionment of estate duty 遗产税的分摊
X e\,:~ appraisal 估价；评估
kF7`R4Sz appreciable growth 可观增长
,4kipJ!,yK appreciable impact 显着影响
(r$QQO) / appreciable increase 可观增长
W[.UM appreciation 增值；升值
?XO} 6q<tM appreciation against other currencies 相对其他货币升值
q'<K$4_,% appreciation of the exchange value of Hong Kong dollar 港元汇值上升
gPr& 9pHU appreciation tax 增值税
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iU~p appropriation 拨款；拨用；拨付
;q" ,Bs appropriation account 拨款帐目
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V%3w7 Appropriation Bill 拨款法案
vX"jL appropriation-in-aid system 补助拨款办法
gj1l9>f>]a approved assets 核准资产
aK kY) approved basket stock 认可一篮子证券
YX 19Q G% approved budget 核准预算
He)dm5#fg approved charitable donation 认可慈善捐款
UQ)7uYQ5 approved charitable institution 认可慈善机构
;X[23A{ approved currency 核准货币；认可货币
R =s^bYdoy approved estimates 核准预算
v9vY#W approved estimates of expenditure 核准开支预算
u"M^qRhD approved overseas insurer 核准海外保险人
k0!D9tk approved overseas trust company 核准海外信托公司
({p @Ay approved pooled investment fund 核准汇集投资基金
Op:7EdT# approved provident fund scheme 认可公积金计划
($:JI3e[; approved provision 核准拨款
=/F\_/Xw approved redeemable share 核准可赎回股份
S[o R q approved regional stock 认可地区性证券
xm}`6B^f approved retirement scheme 认可退休金计划
QzA/HP a approved subordinated loan 核准附属贷款
8r gN G7d arbitrage 套戥；套汇；套利
%dA7`7j arbitrageur 套戥者；套汇者
b. oA}XP arbitrary amount 临时款项
%TRH,-@3h arrangement 措施；安排；协定
"Kt[jV;6 arrears 欠款
8?? %H7~ arrears of pay 欠付薪酬
qGc>+! y arrears of revenue 逾期未收税款；逾期未收的帐项
<D{_q.`vA articles of association 组织章程；组织细则；组织章程细则
;/<J& #2. Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
v0S7 ]?_ ascertainment of profit 确定利润
S h RkL< "Asia Clear" “亚洲结算系统”
n {r _Xa Asia Commercial Bank Ltd. 亚洲商业银行有限公司
U0%m*i Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+ Ek('KOF Asian Development Fund [ADF] 亚洲发展基金
vt-5 3fa| Asian dollar bond 亚洲美元债券
RVb}R<yU+ Asian dollar market 亚洲美元市场
Z
)dz Asian dollar rate 亚洲美元利率
ZV mgQ7m Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
OQZ\/~o 5 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
EL-1o0 2- asked price 沽盘；喊价；索价；卖方报价
IEJp!P,E assessable income 应评税入息
IOi 6'
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B|+tK assessable profit 应评税利润
S)d_A assessable value 应评税值
rJl'+Ae9N| assessed profit 估定利润
Gn%gSH/ assessed value 经评估价值
[sH[bmLR assessment 评税；评定；估价；评税单
JK9}Kb}; assessment number 评税编号；估价编号
YKs^aQm# assessment of additional tax 补加税评税
:i ft{XR' assessment of performance 业绩评估；实绩评价
gA gP(" Assessor 评税主任
4`+hX' asset price bubbles 资产价格泡沫
Oy/+uw^ asset-backed securities 具资产保证的证券
H Ql_ /:Wx assets accretion 资产增值
#s ' assets and liabilities 资产与负债
,l_n:H+"F assets betterment statement 资产递增表；资产改进表
-K G3_k E assets lending 实物放款；有抵押贷款
$di8#O* assets of the company passing on the death 死者去世时转移的公司资产
S\O6B1<: assets pledged as security for liabilities 用作负债抵押的资产
O <v9i4* assets portfolio 资产投资组合
SRx `m,535 assets price 资产价格
3xnu SOdh assets quality 资产质素
mf)o1O&B assets realization 资产变现
(j ;6}@ assets refinancing arrangement 资产再集资安排
" | l-NUe assets securitization 资产证券化
,:QDl assets situated outside Hong Kong 在香港以外地方的资产
BnLWC assets stripping 削减资产；拆卖资产
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saaN$tU7 assignee 承让人
0jN ?5j assignment 转让；转让书；转让契
K q0!.455 assignment of interest 权益转让
c 0%%X!!$ assignment of letters patent and trade mark 专利证书及商标转让
]o ]*&[ C assignment of property 物业转让；物业转让书
cCH2=v4hU assignment right 转让权
X%._:st assignor 转让人
9
6'{ES9D associate 有联系的人；有关连人士；相联者；合伙人；联系人
yy6?16@ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"cUCB associate member 附属会员
vc_ 5!K%[ associated body corporate 相联法人团体
2!35Tj"RFE associated company 相联公司；联属公司
$xf{m9 8 associated corporation 相联法团
,@ Izx Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Z { A) 公认会计师公会〔英国〕
*. DTcV Association of Futures Exchange Brokers 香港期货经纪协会
8Dq;QH} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0FV?By association of underwriters 承保人组织
LGm>x assumption of control 接管
-a[] #v9 assurance 担保；保险；转易；转易书
v*7l JNN. assurance of interest 权益的转易
?Q)z5i'g# at 19XX price 按一九ＸＸ年价格计算
eY1$s mh t at a discount 按赔价计算；按贴水价格计算；打折扣
HwH W i at a premium 按溢价计算；按升水价格计算
n8 eR?'4 at call 通知付款；按通知
?X.MKNbp at constant market price 按固定市价计算
bvM a|;f1 at constant price 按固定价格计算
3:h9c O/9 at cost 按成本计算
-B-nTS` at current market price 按当时市价计算；按现时市价计算
B|Rnh;B- at current price 按当时价格计算；按现时价格计算
2I#4jy/g at factor cost 按要素成本计算；按生产要素成本计算
f: h.O# d> at money-of-the-day price 按付款当日价格计算
t zhkdG at or better 按指定或较佳价位〔买卖指令〕
9s-op :5 at par 按面值计算；平价
Z;{3RWV at sight 见票即付
t-$R)vZ}M at the close 按收市盘
zW_V)U Ne at the opening 按开市盘
/i]!=~\qFs attestation 见证；见证条款
VzR (O B at-the-money option 平价期权
o0p %j4vac attorney 受权人；受托代表人
t1)b2 6; attornment 新拥有人承认书
0UmK S\P attributable profit 可归属利润
c2z%|\q attributable share value 可归属股份价值
GP5Y5 ) Auckland Stock Exchange 奥克兰证券交易所
pCQB<6&1N auction 拍卖
=x4:jas auctioneer 拍卖商
bV#U&)| audit 审计；核数
PL#8~e;' Audit Commission 审计署
\1 [I(u Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
X p=Y<`dX 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〕
:A,V<Es}I" audit review 帐目审查
J2`b:%[ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
XL K#=YTI audited account 审计帐目；经审计的帐目
onM ~*E audited annual account 经审计的周年帐目
nL+*-R!R audited balance sheet 经审计的资产负债表
Hb3+ $vJ^ auditor 核数师；核数主任；审计师
Q)c $^YsI auditor's certificate 核数师证明书；审计师证明书
e'oM% G[ auditor's report 核数师报告；审计师报告
:4 "SJ Aussie bond 澳元债券
28;D >6c austerity budget 紧缩预算
_$ me. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
}*~EA=YN; Australia All Ordinaries Index 澳洲所有普通股票指数
7 N ? x29 Australian Dollar [AUD] 澳元
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Ob( Australian Options Market 澳大利亚期权市场
4-4lh
TE( Australian Securities Commission 澳洲证券事务监察委员会
C^S?W=1=w Australian Society of Certified Practising Accountants 澳洲执业会计师公会
)*I=>v.Jq Australian Stock Exchange 澳大利亚证券交易所
dF{3 ~0+, Austrian Schilling [ATS] 奥地利先令
j[XA"DZR< authentication 认证；鉴证
8z^?PZ/ authority to purchase 委托购买证；委购书
K2TO,J3 E authorization 认可；核准；授权；授权书
|i"A!r W authorization by direction 指示授权
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)""i"/ Mn authorization by warrant 令状授权
OYJy;u3 " authorization of unit trust 单位信托的认可
{_1^ GIIS authorized agent 指定代理人
Z1FO.[FV authorized capital 法定资本
-&#L4AM%(9 authorized clerk 出市员
uj Zki.x authorized dealer 认可交易商
,|_ewye authorized financial institution 认可财务机构
:".:Wd authorized fund 认可基金
ObIi$uJX authorized fund house 获授权的基金公司；认可基金公司
S<f&?\wK=v authorized institution 认可机构
w~EXO;L2 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
J'4{+Q_pa authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
}(AUe5aw`G authorized insurer 获授权保险人；获认可承保人
t@1e9uR authorized investment 特准投资项目
BciwS_Qx authorized person 获授权人
x\XgQQ]- authorized representative 获授权代表
V#1_jxP)Q authorized share capital 法定股本
cve(pkl automated quotation system 自动报价系统
f Mr6ZmB Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
0\g;^Zpi 自动交易系统〔香港期货交易所有限公司〕
e_+`%A+- automatic adjustment mechanism 自动调整机制
cI4%z eR automatic adjustment system 自动调整系统
_=jc%@]1y Automatic Clearing House 自动票据交换所
hi>Ii2T automatic exchange rates accumulation system 自动化汇率累集系统
.
({aPtSt! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
l^ni"X automatic teller machine [ATM] 自动柜员机
GBvB0kC) c autopay 自动转帐
VuwBnQ.2k available assets 可用资产
j?1\E9&4-Q available fiscal reserve 现存财政储备
lph3"a^ available profit 可用利润
%5*gsgeI Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
](NSpU|* average 平均；平均数；海损
g*ES[JJH& average basic salary 平均基本薪金
.s| n}{D_i average consumer expenditure 平均消费开支；一般消费开支
Z~8Xp average cost 平均成本
__c:$7B/4U average cost of land production 增辟土地平均成本
|v8 >22y average daily turnover 平均每日成交额
9u1)K r=e average daily wage rate 平均每日工资率
]DdD
FLM average expenditure pattern 平均开支模式
4x=rew>Ew average growth rate 平均增长率
Mk=
tS+ average net fixed assets 固定资产平均净值
Hjli)*ev average of relatives 相对价格平均数
*}3e '0` average price 平均价格
jK\2y|&&c average propensity to consume 平均消费倾向；一般消费倾向
K;G1cFFyG average propensity to save 平均储蓄倾向；一般储蓄倾向
f3U#|(%(* average rate 平均率
;C-5R U
V average revenue 平均收入；平均收益
bslv_OxJ average stock 平均库存；平均存货
jHBn^Nly average yearly rent 平均年租
7|T<dfQk avoidance of double taxation 避免双重课税
%96JH
YcX avoidance of tax 避税
