A:
bxP > A share Ａ股；甲类股份
vII&v+C abatement of tax 减税；减扣免税额
G*BM'^0+ ABN AMRO Bank N.V. 荷兰银行
UQ>GAz h above-the-line expenditure 线上项目支出；经常预算支出
c>K/f7 above-the-line receipt 线上项目收入；经常预算收入
L}A R{ ABSA Asia Limited 南非联合亚洲有限公司
> c 7/E absolute change 绝对数值变更
ac.O#6& absolute expenditure 实际开支
SP sq][5eR absolute guideline figure 绝对准则数字
~0?p @8 absolute interest 绝对权益
"}K/ b absolute order of discharge 绝对破产解除令
CzzG absolute profit margin 绝对利润幅度
8B Nsh[+ absolute value 实值；绝对值
,?B.+4CW\E absolutely vested interest 绝对既得权益
"<6pp4*I absorbed cost 已吸收成本；已分摊成本
d^
!3bv*h absorption 吸收；分摊；合并
aEd F Z absorption rate 吸收率；摊配率；分摊率
<-Q0WP_^ ACB Finance Limited 亚洲商业财务有限公司
+,>f-kaV acceptable form of reciprocity 合理的互惠条件
.Z&OKWL acceptable rate 适当利率；适当汇率
[
H>MeeR acceptance agreement 承兑协议
|f8by\Q86= acceptance for honour 参加承兑
|]A{8BBC acceptor 承兑人；接受人；受票人
ao{>.b acceptor for honour 参加承兑人
P;
}Z
3! accident insurance 意外保险
B\| >i~u( Accident Insurance Association of Hong Kong 香港意外保险公会
v}z o v Ei accident insurance scheme 意外保险计划
TFxb\ accident year basis 意外年度基准
T9Vyj3!i_ accommodation 通融；贷款
j`BF k> accommodation bill 通融票据；空头票据
Vu\|KL| accommodation party 汇票代发人
R)cns7oW account balance 帐户余额；帐户结余
z9HQFRbo[ account book 帐簿
A&9l|b-" account collected in advance 预收款项
~J<bwF account current book 往来帐簿
O%o#CBf0 account of after-acquired property 事后取得的财产报告
NG'VlT account of defaulter 拖欠帐目
ErESk"2t account payable 应付帐款
EFql
g9bK account payee only [A/C payee only] 只可转帐；存入收款人帐户
?xQ lX%&`6 account receivable 应收帐款
77i |a]Kd account receivable report 应收帐款报表
no?)GQ account statement 结单；帐单；会计财务报表
p w>A Q account title 帐户名称；会计科目
zp4ru\ accountant's report 会计师报告
?%Y?z ] L# Accountant's Report Rules 会计师报告规则
3!Qt_ , accounting and auditing procedure 会计与审计程序；会计与核数程序
~n[LL)v Accounting Arrangements 《会计安排》
7gV Wu" accounting basis 会计基础
)SA$hwR accounting by Official Receiver 破产管理署署长呈交的帐目
c;U\nC<Y Accounting Circular 《会计通告》
*~! xeL accounting class 会计类别
+ZRsa`'^ accounting date 记帐日期；会计结算日期
MP}H
5 accounting for money 款项核算
pDkT_6Q Accounting Officer 会计主任
f=K1 ZD accounting period 会计报告期；会计期
X8S k accounting policy 会计政策；会计方针
MruWt* accounting practice 会计惯例
$+P v
fQ accounting principle 会计准则
a
m<R!( accounting record 会计记录
=~=/ d q accounting report 会计报告
>.{
..~"K Accounting Services Branch [Treasury] 会计事务部〔库务署〕
B1 0p7+NBF Accounting Society of China 中国会计学会
)sV#
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ePs<jrB< accounting system 会计制度；会计系统
<;=Y4$y[ accounting transaction 会计事项；帐务交易
J +IW accounting treatment 会计处理
tMAa$XrZj accounting year 会计年度
^ <E+ 7 accretion 增值；添加
klf<=V accrual 应计项目；应累算数目
e<9nt [ accrual basis 应计制；权责发生制
o B6" D accrual basis accounting 应计制会计；权责发生制会计
/#:RYM' Tu accrue 应累算；应计
H&03>.b accrued benefit 应累算利益
|Y '$+[TE accrued charges 应计费用
K6Gc)jp:b accrued cumulative preference share dividend 应累算的累积优先股股息
,6M- xSDs accrued expenses 应累算费用
,j_{IL690 accrued interest payable 应付利息；应计未付利息
&us8,x6yg accrued interest receivable 应收利息；应计未收利息
_5`M( ;hL2 accrued right 累算权益
K&)a3Z=(. accruing profit 应累算的利润
]#BXaBVMY accumulated fiscal reserve 累积财政储备
}qKeX4\- accumulated profit 累积利润；滚存溢利
>`{i[60r accumulated reserve 累积储备
{Y0I A97, accumulation of surplus income 累积收益盈余
rM?D7a{q acquired assets 既得资产
Ap!UX=HBb acquisition 收购；购置；取得
0H>Fy l2_ acquisition cost 购置成本
7 _K(x mK acquisition expenses 购置费用
tjd"05"@: acquisition of 100% interest 收购全部股权
vj^U F(X acquisition of control 取得控制权
!r
LHPg acquisition of fixed assets 购置固定资产
Hzj*X}X#K acquisition of shell “买壳”
$A Xz/fGV acquisition price 收购价
%x927I> act of God 天灾
&\"fH+S acting partner 执事合伙人
QIV<!SO active market 买卖活跃的市场；交投畅旺的市场；旺市
p9s~WD/K active partner 积极参与的合伙人
25ayYO%PTc active trading 交投活跃
;! 9_5Ar% actual circulation 实际流通
`S~u4+y] actual cost 实际成本
3P6'*pZ actual expenditure 实际开支；实际支出
x.^vWka( actual income 实际入息；实际收入；实际收益
KbUX(9+B actual market 现货市场
@wF m])}0 actual price 现货价；实际价格
zHdp'J" actual profit 实际利润
D46| )- actual quotation 实盘；实际价位；实际报价
d|o"QYX actual year basis 按实际年度计算
jSVO$AW~C actuals 实货
?s?uoZ /2 actuarial investigation 精算调查
N Dg]s2T actuarial principle 精算原则
J<BdIKCma actuarial report 精算师报告
\
yOZ&qU Actuarial Society of Hong Kong 香港精算学会
4O`h%`M actuarial valuation 精算师估值
mCE})S actuary 精算师
Dq?2mXOqD ad referendum agreement 暂定协议；有待覆核的协定
7q^/.:wlf ad valorem duty 从价税；按值征税
Z~c7r n ad valorem duty system 从价税制
^=W&p%Y(! ad valorem fee 从价费
TdE_\gEo/R ad valorem tariff 从价关税
f.f4<_v'h additional allowance 额外免税额
5o3_x ~e additional amount for unexpired risk 未过期风险的额外款额
L|Ydd!m additional assessable profit 补加应评税利润
&.z/dFmG additional assessment 补加评税
*C:+N> additional commitment 额外承担
A;|DQR() additional commitment vote 额外承担拨款
uLCU3nI additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
('lnQD. Hd additional dependent parent allowance 供养父母额外免税额
7 %|>7 additional provision 额外拨款
19rUvgC{M additional stamp duty 附加印花税
# _7c>gn additional tax 补加税罚款；补加税款
<=-\so( Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
z<fEJN adjudged bankrupt 被裁定破产
2"MI8EK adjudicated bankrupt 裁定破产人
8;'n. SC{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
UA9LI<Y adjudication of bankruptcy 裁定破产；宣告破产
K$]QzP XS adjudication of insolvency 裁定无力偿还债务
zh.c_>jS adjusted actual 经调整的实数；调整后的实数
IW1\vfe adjusted current assets 经调整的流动资产；调整后的流动资产
QVH_B+
Q adjusted figure 经调整的数字；调整后的数额
}dHiW:J> adjusted liabilities 经调整的负债；调整后的负债
\k,bz 0 adjusted loss 经调整的亏损；调整后的亏损
4bBxZY 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
9F+bWo_m adjusted profit 经调整的利润；调整后的利润
>ahj|pm adjusted surplus 经调整的盈余额；调整后的盈余额
j41:]6 adjusted value 经调整的价值；调整后的价值
z
K (5&u adjustment 调整；修订；理算〔保险〕
NN:TT\!v adjustment centre 调剂中心
;MM FF { adjustment lag 调整过程的时间差距；调整时差
</=PN1=A adjustment mechanism 调整机制
c[y8 "M5 adjustment of loss 亏损调整
1v4kN
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CHU'FSq! adjustment range 调整幅度
8`t%QhE2 administered exchange rate 受管制汇率
kW~F* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
)q^vitkjup administration expenses 行政费用
mr1}e
VM~! administration fee 手续费；行政费
]]Z,Qu#<- administration in bankruptcy 破产管理
v wyDY%B"n administration order 遗产管理令
#~+#72+x7 administrator 管理人；遗产管理人
9y5 \4&v administrator of the estate 遗产管理人
<e ^/hR4O admission of debt 债项承认书
K;qZc\q admission of proof 接纳债权证明
8Vn6* Xn advance 放贷款项；垫付款项；预支款项；预付款项
nX~MoWH1 advance account 暂支帐目；预付款帐户
;Wa{q.) advance compensation 预付补偿金
i njmP9ed advance from shareholder 股东垫款
)^ \ ='(s advance pending reimbursement 预支以待日后付还
v'!Nt k advanced economy 先进经济体系
h9I )<_}R advancement 预付；预付财产
8UIL_nP O advances warrant 垫款令
9NP l]iA) advancing 贷出
hwzUCh 5! adverse balance 逆差
_@N)]!\MgP adverse exchange 逆汇
;}~=W!yz advertisement addressed to shareholders 在报章刊登的致股东通告
7f ay:_ advice for collection 托收通知书
v -3zav advice of drawing 提款通知书；汇票通知书
F[ EblJ advice of payment 付款通知
5E!m! nBZ Advisory Committee [Securities and Futures Commission]
@?m8/t9 . 谘询委员会〔证券及期货事务监察委员会〕
7LwS =yP Advisory Committee on Diversification 经济多元化谘询委员会
zy[=OX+ affidavit 誓章；遗产申报誓章
RfBb{?PP ) affidavit of no receipt 述明无收款的誓章
!C#RW=h9 affiliate 联号；联营公司；附属公司
fmJW d| affiliated company 附属公司；联号；联营公司
;g:bn5G affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ik *)j affordability 负担能力
wzPw; xuG African Development Bank [AfDB] 非洲开发银行
U
0RfovJ after-acquired property 事后取得的财产
ZZU 8B?) after-hours dealing 市后交易
;_/q>DR>,3 after-tax profit 税后盈利；税后利润；税后溢利
X-1Vp_(,TP agency agreement 代理协议
f_!`~`04 agency expenses 代理机构的开支
7V {"!V5 agency fee 代理费
5%+}rSn7 Agency Law 《代理法》
{p|%hhTK% agent 代理人；承销人
7f%Qc %B agent of company 公司代理人
5TneuG[OD agent's fee 代理人费；经纪费
<cv1$
x ~P aggregate 总计；总数；总体数字
g&3# 22z aggregate amount 总款额；总额
IZ0$=aB 7 aggregate assets and liabilities 总体资产与负债
RVnyl`s aggregate at constant price 按固定价格计算的总体数字
e=l5j"gq aggregate demand 总需求
0? us]lx aggregate gross position 总持仓量
` G=L07 aggregate limit 总限额
d?M!acB aggregate of salaries tax 合计薪俸税
18"VB50b} aggregate performance 总体表现；总体业绩
> &vO4L aggregate supply 总体供应
g#b u_E61B aggregate surplus 总盈余
DRW.NL o aggregate total 整体总额
46Q ; F aggregate value 总值；合计价值
g1wI/ aggregated basis 合计基准
o9 LD6$ aggregated net chargeable income 合计应课税入息实额
G 0 QXf aggregation 合并计算；合计；总和
<
mK aggregation of incomes of husband and wife 夫妇入息合并计算
'}+X,Usm aggregation of property 财产的总和
y8hg8J| agio 差价；贴水
I0H Y#z% 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》
\ U*-w:+@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{9Mdt`WL 《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》
o`K^Wy~+k# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
X c2B 2c 《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》
+ %#MrNM' Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ZC5Yve8 《香港政府和大韩民国政府关于相互促进和保护投资协定》
c Ch5Jl@Z agreement for a settlement 授产协议
ah/6;,T agreement for assignment 转让协议
rZ.a>'T4 agreement for sale 售卖协议；买卖协议
@CaD8%j{ agreement for sale and purchase 买卖协议
]EM)_ :tRf agreement for the payment of interest 支付利息协议
&& 9c&xgzE agreement for the repayment of money 还款协议
]PzTl {] agreement of reinsurance 再保险协议
c_G-R+ Agricultural Bank of China 中国农业银行
HcBH!0 air passenger departure tax 飞机乘客离境税
'!fFI 1s Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;V"yMWjc airport tax 机场税
"_1-IE alcohol duty 酒精税
Y!a+#N! alienation 让与；让渡；转让
dx13vZ 3[U alimony 生活费；赡养费
1>@]@ST[: All Ordinaries Index [AOI] 所有普通股指数
StyB"1 y all risks 全险；综合险
fa4951_ All Sales Record for Stock Market 《股票市场成交报告》
@r/Id{pCI Allied Capital Resources Limited 新联财务有限公司
Vgqvv q<S all-items index [Consumer Price Index] 总指数〔消费物价指数〕
d7 gH3 l allocation letter 拨款信件
_PyW=Tj allocation of fund 分配款项；预留款项
qXU:A-IdIl allocation of profit 利润分配；溢利分配
2%5^F i allocation warrant 拨款令
b
5F4+ allotment 分配；配股
n~,]KdU] allotment notice 股份配售通知；配股通知
V/(`Ek- allotment of shares 股份分配
0r0\b *r allowable 可获宽免；免税的
-Ap2NpZ"t allowable business loss 可扣除的营业亏损
F8uRT&m B0 allowable expenses 可扣税的支出
Y| m_qB^_ allowance 免税额；津贴；备抵；准备金
0H OoK h allowance for debts 债项的免税额
7cUR.PI#Q allowance for depreciation by wear and tear 耗损折旧免税额
s`Yu"s
8}4 allowance for funeral expenses 殡殓费的免税额
>}<29Ii allowance for inflation 为通货膨胀而预留的款项；通胀准备金
N"Y K@)*Q allowance for repairs and outgoings 修葺及支出方面的免税额
-YzQ 2#K allowance to debtor 给债务人的津贴
+p9LE4g7Q alteration of capital 资本更改
jU]]:S4xD/ alternate trustee 候补受托人
<}28=d amalgamation 合并
60hNCVq% ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
4; BW ambit of charges 征税范围；收费范围
|t4Gz1"q=8 amended valuation 经修订的估值
J ?ztn American Commodities Exchange 美国商品交易所
.N5h V3 American Express Bank Limited 美国运通银行
A~6%,q@^jh American Stock Exchange 美国证券交易所
Q^a&qYK amortization 摊销
Mvy6"Q: amount due from banks 存放银行同业的款项
(
oQ'4,F amount due from banks abroad 存放海外银行同业的款项
,] ~u:Y} amount due from holding companies 控股公司欠款
OwG6i|q amount due from local banks 存放本港银行同业的款项
/*u#Ba<< amount due to banks 银行同业的存款
xb4Pt`x)rS amount due to banks abroad 海外银行同业的存款
Smq r
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l5FuMk- amount due to local banks 本港银行同业的存款
DAjG *K{ amount due to outport banks 外埠银行同业的存款
"XGD:>Q. amount for note issue 发行纸币的款额
]$m#1Kj amount of bond 担保契据的款额
z $9@j2
amount of consideration 代价款额
=d go!k amount of contribution 供款数额
|. J,8~ x amount of indebtedness 负债款额
&_"ORqn & amount of principal of the loan 贷款本金额
0n4g $JK7 amount of rates chargeable 应征差饷数额
X}zX`]:I' amount of share capital 股本额
lo cW_/ amount of sums assured 承保款额
TA Ftcs: amount of variation 变动幅度
bH'S.RWp= amount of vote 拨款数额
NFB *1_m amount payable 应付款额
J?._/RL8- amount receivable 应收款额
`%$8cZ-kr Amsterdam Stock Exchange 阿姆斯特丹证券交易所
p Tcbq analysis 分析
dv"as4~% ancillary risk 附属风险
Gx.P ]O 3 annual account 周年帐目；周年帐目报表；年度决算；年结
f"vk# 3 annual accounting date 年结日期
xLA~1ZSVJw annual allowance 每年免税额；年积金；年度津贴；年津
J6*f Uh annual balance 年度余额
MVeF e\r annual disposable income 每年可动用收入
^ Xm/ annual estimates 周年预算
ec`bz "1 annual fee 年费
8$\Za,)g annual general meeting 周年大会
"Owct(9 annual growth rate 年增率；每年增长率
X 6Un;UL annual long-term supplement 长期个案每年补助金
J5O.*& annual pensionable emolument 可供计算退休金的年薪
*3;UAfHv annual report 年报
EbCIIMbe" Annual Report on the Consumer Price Index 《消费物价指数年报》
DH:J annual return 周年报表；周年申报表；每年报税表格
8h@q Annual Return Rules 《周年报表规则》
(V R" Mi4 annual review of consumer prices 每年消费物价回顾
* dN N< annual roll-forward basis 逐年延展方式
ar Q )%W annual salary 年薪
5B1G?`]? annual statement 年度报表；年度决算表
@!e~G'j%VD 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
" ^Rv# annuitant 年金受益人
wL3,g2- L annuity 年金
z%sy$^v@vD annuity contract 年金合约
L:@fP~ Erh annuity on human life 人寿年金
xu\eX x 6H antecedent debt 先前的债项
E\M-k\cSj ante-dated cheque 倒填日期支票
;>>C)c4V " anticipated expenditure 预期开支
kOjf #@c anticipated net profit 预期纯利
}k7'"`#?" anticipated revenue 预期收入
N3%*7{X
9 anti-inflation measure 反通货膨胀措施
]
fwZAU anti-inflationary stance 反通货膨胀立场
V.=lGhi apparent deficit 表面赤字
S3Y2O
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iw\%h9 apparent partner 表面合伙人
I=Ij dwb H application for personal assessment 个人入息课税申请书
h`Tz5% n application of fund 资金应用
+Xy*?5E;C application to release as liquidator and to destruct the books of accounts and documents
Zu/<N C
( 申请免除清盘人职务及毁灭帐簿与文件
\/5RL@X} appointed actuary 委任精算师
[6tSYUZs appointed auditor 委任核数师；委任审计师
+L%IG appointed trustee 委任的受托人
Y)|N"f; appointer 委任人
pqR\>d 0 apportioned pro rata 按比例分摊
W Zn .; apportionment 分配；分摊
?LP9iY${ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
GF$ `BGW apportionment formula 分摊方程式
BVpO#c ~I apportionment of estate duty 遗产税的分摊
X+82[Y,mB. appraisal 估价；评估
$`J_:H% appreciable growth 可观增长
M;.Z M<Ga appreciable impact 显着影响
eu#'SXSC
F appreciable increase 可观增长
RU# F8O appreciation 增值；升值
!3 qVB appreciation against other currencies 相对其他货币升值
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b,i^W appreciation of the exchange value of Hong Kong dollar 港元汇值上升
F0lOlS appreciation tax 增值税
&
,hr8 appropriation 拨款；拨用；拨付
J'T=q/ appropriation account 拨款帐目
V
9;[M; Appropriation Bill 拨款法案
z- T{~{q appropriation-in-aid system 补助拨款办法
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?g %' approved assets 核准资产
k cuzB+ approved basket stock 认可一篮子证券
L{fFC%|l2L approved budget 核准预算
~bK9R 0|< approved charitable donation 认可慈善捐款
W!L+(!&H approved charitable institution 认可慈善机构
quxdG>8 approved currency 核准货币；认可货币
2kh"8oQ approved estimates 核准预算
[1yq{n= approved estimates of expenditure 核准开支预算
;2xO`[# approved overseas insurer 核准海外保险人
YN/ }9. approved overseas trust company 核准海外信托公司
Dt|)=a approved pooled investment fund 核准汇集投资基金
K9Hqq7"% approved provident fund scheme 认可公积金计划
EcL-V>U# M approved provision 核准拨款
rNDrp@A> approved redeemable share 核准可赎回股份
@.C{OSH E approved regional stock 认可地区性证券
wq!iV | approved retirement scheme 认可退休金计划
/e@H^Cgo approved subordinated loan 核准附属贷款
|a^ U] arbitrage 套戥；套汇；套利
~ 5"JzT arbitrageur 套戥者；套汇者
5\fCd| arbitrary amount 临时款项
G4 _, arrangement 措施；安排；协定
KzU lTl0 arrears 欠款
V@-) \RZm arrears of pay 欠付薪酬
w?Ju5 5 arrears of revenue 逾期未收税款；逾期未收的帐项
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1w%nn articles of association 组织章程；组织细则；组织章程细则
@~td`Z?1 y Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
9LJZ-/Wq ascertainment of profit 确定利润
Y"g.IK`V "Asia Clear" “亚洲结算系统”
`{v?6:G:Q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
dEa<g99[ ? Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
_i0kc,*C\ Asian Development Fund [ADF] 亚洲发展基金
/b#l^x:j Asian dollar bond 亚洲美元债券
5&Ts7& . Asian dollar market 亚洲美元市场
R"v 3!P Asian dollar rate 亚洲美元利率
~ Heb1tl ; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
\c,pEXG Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
lCd@jB{ asked price 沽盘；喊价；索价；卖方报价
cf_|nL #9 assessable income 应评税入息
68f iG assessable loss 应评税亏损
^"\ s eS assessable profit 应评税利润
+EXJ\wy assessable value 应评税值
T4/fdOR S assessed profit 估定利润
R7 jmv n assessed value 经评估价值
CK+d! Eg assessment 评税；评定；估价；评税单
! |waK~jK assessment number 评税编号；估价编号
X!hIwi A,t assessment of additional tax 补加税评税
m0w;8uF2UV assessment of performance 业绩评估；实绩评价
eDI= nSo Assessor 评税主任
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asset price bubbles 资产价格泡沫
2| iV,uJ& asset-backed securities 具资产保证的证券
6DIZ @ oi assets accretion 资产增值
BAj-akc f assets and liabilities 资产与负债
lA(Q@yEW assets betterment statement 资产递增表；资产改进表
6DT TV66 assets lending 实物放款；有抵押贷款
Dn9w@KO assets of the company passing on the death 死者去世时转移的公司资产
g1E ~+@ assets pledged as security for liabilities 用作负债抵押的资产
^)!F9h + assets portfolio 资产投资组合
u6V/JI}g assets price 资产价格
[D "t~QMr assets quality 资产质素
Di_2Plo)4 assets realization 资产变现
'+>fFM,*B assets refinancing arrangement 资产再集资安排
rPNb\ Ri assets securitization 资产证券化
tY${M^^<J assets situated outside Hong Kong 在香港以外地方的资产
?^mi3VM assets stripping 削减资产；拆卖资产
h}_~y'^! assets value 资产值
0kQPJWF assignee 承让人
\6?A!w~6 assignment 转让；转让书；转让契
AUVgPXOwd assignment of interest 权益转让
zJDSbsc$% assignment of letters patent and trade mark 专利证书及商标转让
=\#%j|9N9 assignment of property 物业转让；物业转让书
up3O|lj4 assignment right 转让权
1(Y7mM8\ assignor 转让人
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80\h associate 有联系的人；有关连人士；相联者；合伙人；联系人
Ab%;Z5$fr Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
u cwnA associate member 附属会员
uJHu>M}~ associated body corporate 相联法人团体
B_U{ s\VY associated company 相联公司；联属公司
<}U'V}g associated corporation 相联法团
"vCM}F Association of Chartered Certified Accountants [ACCA] [United Kingdom]
xqXDxJlns 公认会计师公会〔英国〕
h e aR X4 Association of Futures Exchange Brokers 香港期货经纪协会
+MbIB&fRCB Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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association of underwriters 承保人组织
"\ E gs)\ assumption of control 接管
9` jcC-;iv assurance 担保；保险；转易；转易书
9=w|)p ) assurance of interest 权益的转易
[%50/_h at 19XX price 按一九ＸＸ年价格计算
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!C }4: at a discount 按赔价计算；按贴水价格计算；打折扣
8zLY6@ at a premium 按溢价计算；按升水价格计算
&R|/t :DN at call 通知付款；按通知
YSJy ` at constant market price 按固定市价计算
>-_ d CNZ at constant price 按固定价格计算
|py6pek| at cost 按成本计算
I)q,kP@ yY at current market price 按当时市价计算；按现时市价计算
^_5L"F]sP at current price 按当时价格计算；按现时价格计算
QB:i /9 at factor cost 按要素成本计算；按生产要素成本计算
ms($9 Lv/ at money-of-the-day price 按付款当日价格计算
\Gm-Mp W at or better 按指定或较佳价位〔买卖指令〕
RT93 Mt%P at par 按面值计算；平价
nJRS.xs at sight 见票即付
-yGDh+- at the close 按收市盘
;U1UFqZ` at the opening 按开市盘
|9"p|6G?B attestation 见证；见证条款
I$Qs;- ( at-the-money option 平价期权
`c/*H2 9 attorney 受权人；受托代表人
_, ;j7%j attornment 新拥有人承认书
BR'I+lQ attributable profit 可归属利润
e * ( b attributable share value 可归属股份价值
VIP7OHJh Auckland Stock Exchange 奥克兰证券交易所
|/g W _;( auction 拍卖
K.G$ ]H auctioneer 拍卖商
, +qVu, audit 审计；核数
;} )5: \h Audit Commission 审计署
LG~S8u Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\BWyk A> 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〕
=fm]D l9h* audit review 帐目审查
@i^~0A#q* Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{_(\` > audited account 审计帐目；经审计的帐目
7nbB^2 audited annual account 经审计的周年帐目
0Io'bF audited balance sheet 经审计的资产负债表
Lokl2o ` auditor 核数师；核数主任；审计师
v+ jsC`m auditor's certificate 核数师证明书；审计师证明书
>7!6nF3x, auditor's report 核数师报告；审计师报告
}SI GPVM Aussie bond 澳元债券
i"|$(2 austerity budget 紧缩预算
|F.)zC5{ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
= %zLh<3v Australia All Ordinaries Index 澳洲所有普通股票指数
X 2tk[Kr Australian Dollar [AUD] 澳元
[^8n0{JiN Australian Options Market 澳大利亚期权市场
s >0Nr Australian Securities Commission 澳洲证券事务监察委员会
5Z4- Z Australian Society of Certified Practising Accountants 澳洲执业会计师公会
jBaB@LO9G Australian Stock Exchange 澳大利亚证券交易所
LqdY Qd51 Austrian Schilling [ATS] 奥地利先令
SXao|{?O authentication 认证；鉴证
2_Wg!bq authority to purchase 委托购买证；委购书
0l;<5 authorization 认可；核准；授权；授权书
7PR#(ftz authorization by direction 指示授权
DK0.R]&4( authorization by instruction 指令授权
nhG
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X(jVRr_m9 authorization of unit trust 单位信托的认可
JbB}y'c4}= authorized agent 指定代理人
_C\[DR0n authorized capital 法定资本
y~IuP c authorized clerk 出市员
56 l@a { authorized dealer 认可交易商
\7"@RHcihB authorized financial institution 认可财务机构
v^ d]r Sm authorized fund 认可基金
nW "q authorized fund house 获授权的基金公司；认可基金公司
(M
=Y&M'f authorized institution 认可机构
~Oe Pp a\ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
N_L,]QT? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
y8Vp Fa authorized insurer 获授权保险人；获认可承保人
EQqx+J &! authorized investment 特准投资项目
,ZblI O Wb authorized person 获授权人
=h(W4scgqX authorized representative 获授权代表
]pEV}@7 authorized share capital 法定股本
iTW? W\d automated quotation system 自动报价系统
/~4 "No@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
~x{.j n 自动交易系统〔香港期货交易所有限公司〕
kj+#Tn F- automatic adjustment mechanism 自动调整机制
x\2?ym@ automatic adjustment system 自动调整系统
ND<!4!R^ Automatic Clearing House 自动票据交换所
"m{,~'x automatic exchange rates accumulation system 自动化汇率累集系统
1Y_w5dU Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
vd`}/~o automatic teller machine [ATM] 自动柜员机
:V)lbn\ autopay 自动转帐
J8y0d1SG available assets 可用资产
5unG#szq available fiscal reserve 现存财政储备
e &e W|E available profit 可用利润
Y -ux7F{=z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
DoC(Z)o average 平均；平均数；海损
fAZiC+ average basic salary 平均基本薪金
PNW \*;j average consumer expenditure 平均消费开支；一般消费开支
C8a*Q" average cost 平均成本
1B*WfP~ average cost of land production 增辟土地平均成本
,fEO>
i average daily turnover 平均每日成交额
.^) UO average daily wage rate 平均每日工资率
,2oF:H average expenditure pattern 平均开支模式
b'zR 9V average growth rate 平均增长率
4E44Hzs average net fixed assets 固定资产平均净值
7j5f ;O^+ average of relatives 相对价格平均数
P#v*TD' average price 平均价格
\yr isp#` average propensity to consume 平均消费倾向；一般消费倾向
% iJ%{{f` average propensity to save 平均储蓄倾向；一般储蓄倾向
MH| ] \ average rate 平均率
k\Q ,h75 average revenue 平均收入；平均收益
1
4 LI5T average stock 平均库存；平均存货
~.PP30 ' average yearly rent 平均年租
wix5B@ avoidance of double taxation 避免双重课税
HG/p$L* avoidance of tax 避税
