A:
Q2> gU# A share Ａ股；甲类股份
rN>R|]. abatement of tax 减税；减扣免税额
* zLMpL_ ABN AMRO Bank N.V. 荷兰银行
5r 0YA
IJ above-the-line expenditure 线上项目支出；经常预算支出
lhJ'bYI above-the-line receipt 线上项目收入；经常预算收入
30{ gI0jk ABSA Asia Limited 南非联合亚洲有限公司
p
ll)Y absolute change 绝对数值变更
I1J-)R+ absolute expenditure 实际开支
*1 "+%Z^ absolute guideline figure 绝对准则数字
PvL[e"p absolute interest 绝对权益
H?w6C):] absolute order of discharge 绝对破产解除令
Y/oHu@
_ absolute profit margin 绝对利润幅度
+C)~bb* absolute value 实值；绝对值
i#O SC5ZI absolutely vested interest 绝对既得权益
UxBpdm%dvP absorbed cost 已吸收成本；已分摊成本
lq uLT6] absorption 吸收；分摊；合并
VU#7%ufu& absorption rate 吸收率；摊配率；分摊率
.\mj4*?/ ACB Finance Limited 亚洲商业财务有限公司
(<l hn acceptable form of reciprocity 合理的互惠条件
#&4=VGx{
# acceptable rate 适当利率；适当汇率
TA\vZGJ(' acceptance agreement 承兑协议
k: %%/ acceptance for honour 参加承兑
$~kA
B8z acceptor 承兑人；接受人；受票人
W*G< X.Hf acceptor for honour 参加承兑人
{`_ i ` accident insurance 意外保险
+ T+#q@ Accident Insurance Association of Hong Kong 香港意外保险公会
|y*c9 accident insurance scheme 意外保险计划
Rb;'O89Hj@ accident year basis 意外年度基准
F"kAkX>3} accommodation 通融；贷款
rM SZ" accommodation bill 通融票据；空头票据
3g
B7g'U accommodation party 汇票代发人
`0svy} account balance 帐户余额；帐户结余
C# pjmT_ account book 帐簿
/_.|E] account collected in advance 预收款项
->jDb/a{C account current book 往来帐簿
p4QU9DF account of after-acquired property 事后取得的财产报告
s#MPX3itK account of defaulter 拖欠帐目
FTldR;}( account payable 应付帐款
%2h>-.tY account payee only [A/C payee only] 只可转帐；存入收款人帐户
|BYRe1l6l account receivable 应收帐款
yk J>*z account receivable report 应收帐款报表
C,zohlpC account statement 结单；帐单；会计财务报表
)B*t
:tN account title 帐户名称；会计科目
k f9X$d6 accountant's report 会计师报告
m[2gdJK Accountant's Report Rules 会计师报告规则
ig"L\ C"T accounting and auditing procedure 会计与审计程序；会计与核数程序
^?|"L>y Accounting Arrangements 《会计安排》
l"]V6!-U accounting basis 会计基础
1Ws9WU accounting by Official Receiver 破产管理署署长呈交的帐目
H*6W q Accounting Circular 《会计通告》
R-14=|7a- accounting class 会计类别
_dU\JD accounting date 记帐日期；会计结算日期
Xc.`-J~Il accounting for money 款项核算
ABkl%m6xf Accounting Officer 会计主任
"jCu6Rj d accounting period 会计报告期；会计期
_ dg\\c accounting policy 会计政策；会计方针
WzWX E( accounting practice 会计惯例
8EY:t zw accounting principle 会计准则
(% 9$! v{3 accounting record 会计记录
0 {mex4 accounting report 会计报告
k=^xVQuI Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?cZlN ! Accounting Society of China 中国会计学会
2zpr~cB= accounting statement 会计报表
`u\n0=go accounting system 会计制度；会计系统
P~dcW accounting transaction 会计事项；帐务交易
P 2Y^d#jO accounting treatment 会计处理
d5d@k accounting year 会计年度
Y*hCMy; accretion 增值；添加
h];I{crh accrual 应计项目；应累算数目
2SLU:=<3 accrual basis 应计制；权责发生制
=c7;r]Ol accrual basis accounting 应计制会计；权责发生制会计
[- &Zl(9& accrue 应累算；应计
>dT*rH 3w accrued benefit 应累算利益
kVL .PY\K accrued charges 应计费用
}WV:erg` accrued cumulative preference share dividend 应累算的累积优先股股息
pk~WrqK} accrued expenses 应累算费用
V.Mry`9- accrued interest payable 应付利息；应计未付利息
T C"<g accrued interest receivable 应收利息；应计未收利息
QW"! (`K accrued right 累算权益
MQ4KdqgP accruing profit 应累算的利润
05[SC}MCA accumulated fiscal reserve 累积财政储备
%)wjR/o accumulated profit 累积利润；滚存溢利
Hv, LS ;W accumulated reserve 累积储备
45oR=A t n accumulation of surplus income 累积收益盈余
^}r1;W?n acquired assets 既得资产
0IpmRH/ acquisition 收购；购置；取得
r*Xuj= acquisition cost 购置成本
; rS{: acquisition expenses 购置费用
KlqY@Xt acquisition of 100% interest 收购全部股权
Js;h% acquisition of control 取得控制权
hOeRd#AQK acquisition of fixed assets 购置固定资产
z)"=:o7 acquisition of shell “买壳”
~XIb\m9 H acquisition price 收购价
svSV G:48 act of God 天灾
f!"w5qC^ acting partner 执事合伙人
bZ6+,J active market 买卖活跃的市场；交投畅旺的市场；旺市
g78^9 Y*1 active partner 积极参与的合伙人
E.f%H( b active trading 交投活跃
Ep}s}Stlr} actual circulation 实际流通
uw7zWJ
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nP$9CA actual expenditure 实际开支；实际支出
ElXFeJ%[G actual income 实际入息；实际收入；实际收益
s @C}P actual market 现货市场
IK]d3owA actual price 现货价；实际价格
y}H!c; actual profit 实际利润
\Cj B1] I actual quotation 实盘；实际价位；实际报价
7 d vnupLh actual year basis 按实际年度计算
Uz7<PLxd actuals 实货
)X!,3Ca{43 actuarial investigation 精算调查
P* o9a actuarial principle 精算原则
t^L] /$q actuarial report 精算师报告
5X+A"X
; C Actuarial Society of Hong Kong 香港精算学会
0aAoV0fMDz actuarial valuation 精算师估值
2?x4vI
np; actuary 精算师
h$*!8=M ad referendum agreement 暂定协议；有待覆核的协定
Ls%MGs9PI ad valorem duty 从价税；按值征税
T;uX4,|( ad valorem duty system 从价税制
6 nQq ad valorem fee 从价费
+q oRP 2 ad valorem tariff 从价关税
b]y2+A.n additional allowance 额外免税额
h\e.e3/ additional amount for unexpired risk 未过期风险的额外款额
Y0>y8U V additional assessable profit 补加应评税利润
Z}QB.$& additional assessment 补加评税
&FD>&WRV additional commitment 额外承担
iB{V^ksU additional commitment vote 额外承担拨款
fIF8%J ^3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
7 3 m1 additional dependent parent allowance 供养父母额外免税额
f<H2-(m additional provision 额外拨款
yjAL\ U7`T additional stamp duty 附加印花税
HV.t6@\}; additional tax 补加税罚款；补加税款
O84i;S+-p Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^s=8!=A( adjudged bankrupt 被裁定破产
L$-T,Kze adjudicated bankrupt 裁定破产人
9gFUaDLo adjudication fee 裁定费；评定印花税额手续费；评估契据费
$?Wb}DU7_L adjudication of bankruptcy 裁定破产；宣告破产
ys~x $ adjudication of insolvency 裁定无力偿还债务
6 r "<jh # adjusted actual 经调整的实数；调整后的实数
HDLk>_N_s, adjusted current assets 经调整的流动资产；调整后的流动资产
rKn~qV ls adjusted figure 经调整的数字；调整后的数额
&vJH$R adjusted liabilities 经调整的负债；调整后的负债
:>*7=q= adjusted loss 经调整的亏损；调整后的亏损
r,udO,Yi=c 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
J *yg& adjusted profit 经调整的利润；调整后的利润
TN.rrop`#g adjusted surplus 经调整的盈余额；调整后的盈余额
/\Ef%@ adjusted value 经调整的价值；调整后的价值
Fp:'M X adjustment 调整；修订；理算〔保险〕
@VBcJ{e, adjustment centre 调剂中心
"#] $r adjustment lag 调整过程的时间差距；调整时差
:0ep( <|; adjustment mechanism 调整机制
OnK4] S5 adjustment of loss 亏损调整
xmG<]WF>E adjustment process 调整过程；调整程序
~`/V(r;o adjustment range 调整幅度
xmX 4qtAL administered exchange rate 受管制汇率
sRW<me; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
K8~d^G administration expenses 行政费用
+:f"Y0 administration fee 手续费；行政费
hc1N ~$3!G administration in bankruptcy 破产管理
`gJ( 0#ac administration order 遗产管理令
g :O I administrator 管理人；遗产管理人
yr6V3],Tp administrator of the estate 遗产管理人
"z c l|@ admission of debt 债项承认书
R=dC4; admission of proof 接纳债权证明
O=lzT~G|4 advance 放贷款项；垫付款项；预支款项；预付款项
?(PKeq6 advance account 暂支帐目；预付款帐户
nu^436MSOa advance compensation 预付补偿金
-12U4 h<e advance from shareholder 股东垫款
a}d@
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d1*<Ll9K advanced economy 先进经济体系
ebq4g387X advancement 预付；预付财产
nNm`Hfi advances warrant 垫款令
4W])}C % advancing 贷出
qLCR ] _* adverse balance 逆差
N;d] 14| adverse exchange 逆汇
u y+pP!< advertisement addressed to shareholders 在报章刊登的致股东通告
!<oe=)Iz| advice for collection 托收通知书
TseGXYH advice of drawing 提款通知书；汇票通知书
~@!bsLSMU advice of payment 付款通知
I|OoRq Advisory Committee [Securities and Futures Commission]
92c HwWZ! 谘询委员会〔证券及期货事务监察委员会〕
%C0Dw\A*: Advisory Committee on Diversification 经济多元化谘询委员会
B[}6-2<>?C affidavit 誓章；遗产申报誓章
D@KlOU{ < affidavit of no receipt 述明无收款的誓章
B1gR5p 0 affiliate 联号；联营公司；附属公司
E@\e$?*X affiliated company 附属公司；联号；联营公司
LscG Ts, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
5s XXM affordability 负担能力
O< I- African Development Bank [AfDB] 非洲开发银行
lFk R=!?= after-acquired property 事后取得的财产
0%B/,/PxD after-hours dealing 市后交易
s*4dxnS_8 after-tax profit 税后盈利；税后利润；税后溢利
3
{V>S,O3] agency agreement 代理协议
<$YlH@;)`a agency expenses 代理机构的开支
vIvIfE agency fee 代理费
u ? " Vm Agency Law 《代理法》
>ef6{URy< agent 代理人；承销人
6LZCgdS{ agent of company 公司代理人
H+#FSdy# agent's fee 代理人费；经纪费
*v `eUQ: aggregate 总计；总数；总体数字
Kq!3wb; aggregate amount 总款额；总额
}b}m3i1 aggregate assets and liabilities 总体资产与负债
yVfC-Z aggregate at constant price 按固定价格计算的总体数字
vX>)je5# aggregate demand 总需求
ta0|^KAA aggregate gross position 总持仓量
_GPe<H aggregate limit 总限额
[WJ+h~~
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Ni>[D" | aggregate performance 总体表现；总体业绩
Smh,zCc>s aggregate supply 总体供应
vI?, 47Hj+ aggregate surplus 总盈余
rA1._
aggregate total 整体总额
"7
yD0T)2 aggregate value 总值；合计价值
yu|>t4#GT aggregated basis 合计基准
>l m&iF3y aggregated net chargeable income 合计应课税入息实额
N[hG8f aggregation 合并计算；合计；总和
QP x^_jA aggregation of incomes of husband and wife 夫妇入息合并计算
:3PH8TL aggregation of property 财产的总和
rOYx
b }1 agio 差价；贴水
MA\V[ 32H 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》
;"I^ZFYX Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
cNrg#Asen& 《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》
/QQ*8o8 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)+^+s d 《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》
~Ei<Z`3}7" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
h;Kx!5)y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
TpaInXR agreement for a settlement 授产协议
CITc2v3a agreement for assignment 转让协议
;a/E42eN; agreement for sale 售卖协议；买卖协议
!Cs_F&l"j agreement for sale and purchase 买卖协议
#4:?gfIj agreement for the payment of interest 支付利息协议
o-\[,}T)M agreement for the repayment of money 还款协议
`^vE9 nW 7 agreement of reinsurance 再保险协议
sKWfX Cd Agricultural Bank of China 中国农业银行
LeQjvW9y air passenger departure tax 飞机乘客离境税
"Q<MS'a Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
VTM/h JmwJ airport tax 机场税
FmW(CGs alcohol duty 酒精税
W_=f'yb:E alienation 让与；让渡；转让
SM '|+ d alimony 生活费；赡养费
bcyzhK= All Ordinaries Index [AOI] 所有普通股指数
do_[& all risks 全险；综合险
3$tdwe$S All Sales Record for Stock Market 《股票市场成交报告》
|)&%A%m Allied Capital Resources Limited 新联财务有限公司
GyIV
Hby all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~[ jQ!tz allocation letter 拨款信件
6863xOv{T allocation of fund 分配款项；预留款项
1oS/`) allocation of profit 利润分配；溢利分配
w Y#E ?, allocation warrant 拨款令
R- :2HRaA allotment 分配；配股
? [AD=rUC allotment notice 股份配售通知；配股通知
0s qFF[i allotment of shares 股份分配
>z03{=sAN allowable 可获宽免；免税的
]]mJ']l allowable business loss 可扣除的营业亏损
qM`}{
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9x8fhAy}4 allowance 免税额；津贴；备抵；准备金
Q8NX)R allowance for debts 债项的免税额
QZ s! {sZ allowance for depreciation by wear and tear 耗损折旧免税额
4Ig;3 ^%71 allowance for funeral expenses 殡殓费的免税额
7/H)Az@i45 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0f/<7R allowance for repairs and outgoings 修葺及支出方面的免税额
s1rCpzK0 allowance to debtor 给债务人的津贴
pRqx`5 } alteration of capital 资本更改
ixFi{_ alternate trustee 候补受托人
.8R@2c`}Cs amalgamation 合并
m*pJ BZxd ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
NUZl`fu1Z4 ambit of charges 征税范围；收费范围
6<]l W amended valuation 经修订的估值
2iOV/=+ American Commodities Exchange 美国商品交易所
UZMd~ | American Express Bank Limited 美国运通银行
S!UaH>Rh American Stock Exchange 美国证券交易所
3< !7>]A amortization 摊销
]'}L 1r amount due from banks 存放银行同业的款项
)UR7i8]!0 amount due from banks abroad 存放海外银行同业的款项
, hVli/
amount due from holding companies 控股公司欠款
x4 yR8n( amount due from local banks 存放本港银行同业的款项
pb}*\/ s amount due to banks 银行同业的存款
\ bcLiKE{ amount due to banks abroad 海外银行同业的存款
KwS@D9bok amount due to holding companies 控股公司存款
>j/w@Fj amount due to local banks 本港银行同业的存款
uYN`:b8 amount due to outport banks 外埠银行同业的存款
;'|Ey amount for note issue 发行纸币的款额
l ;W j] amount of bond 担保契据的款额
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WGZ[ amount of consideration 代价款额
~ a : amount of contribution 供款数额
m@ c)Xci amount of indebtedness 负债款额
rH-23S amount of principal of the loan 贷款本金额
NOv a'qk amount of rates chargeable 应征差饷数额
/7kC< amount of share capital 股本额
p'%s=TGwv amount of sums assured 承保款额
UfGkTwoo= amount of variation 变动幅度
29Ki uP amount of vote 拨款数额
XwmL.Gg:]7 amount payable 应付款额
[~HN<>L@C amount receivable 应收款额
W4S,6( Amsterdam Stock Exchange 阿姆斯特丹证券交易所
<YY 1 4p analysis 分析
#a6iuO0I ancillary risk 附属风险
DU S6SO annual account 周年帐目；周年帐目报表；年度决算；年结
SU0
hma8 annual accounting date 年结日期
! mHO$bQ" annual allowance 每年免税额；年积金；年度津贴；年津
fVlB=8DNk& annual balance 年度余额
5+'<R8{:, annual disposable income 每年可动用收入
GJrG~T annual estimates 周年预算
C _Dn{ annual fee 年费
;+%rw 2Z,B annual general meeting 周年大会
;I}fBZ 3
annual growth rate 年增率；每年增长率
$i&zex{\ annual long-term supplement 长期个案每年补助金
uFE)17E annual pensionable emolument 可供计算退休金的年薪
C Z;6@{ o annual report 年报
Y7|EIAU5Y Annual Report on the Consumer Price Index 《消费物价指数年报》
)e{ aN+ annual return 周年报表；周年申报表；每年报税表格
Hka2 Annual Return Rules 《周年报表规则》
5O% {{J annual review of consumer prices 每年消费物价回顾
(>Em ^(& annual roll-forward basis 逐年延展方式
I,tud!p` annual salary 年薪
{ FkF annual statement 年度报表；年度决算表
&Jj<h: * 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
kmW4:EA% annuitant 年金受益人
7I}uZ/N annuity 年金
Y]>t[Lo% annuity contract 年金合约
eFgA 8kY) annuity on human life 人寿年金
7dWS antecedent debt 先前的债项
,bi^P> X ante-dated cheque 倒填日期支票
wMn
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Tk}]Gev anticipated net profit 预期纯利
j%kncGS anticipated revenue 预期收入
HN"Z]/ 5j anti-inflation measure 反通货膨胀措施
TOt dUO anti-inflationary stance 反通货膨胀立场
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21%zPm apparent deficit 表面赤字
By |4 m apparent financial solvency 表面偿债能力
KO [Yi apparent partner 表面合伙人
]gOy(\B application for personal assessment 个人入息课税申请书
COlqcq'qAu application of fund 资金应用
*@5 @,=d application to release as liquidator and to destruct the books of accounts and documents
)`: UP~)H 申请免除清盘人职务及毁灭帐簿与文件
4Z*/Ws Cv appointed actuary 委任精算师
0kh6@y3 appointed auditor 委任核数师；委任审计师
M%HU4pTW#o appointed trustee 委任的受托人
I9Xuok!0>= appointer 委任人
ye&;(30Oq apportioned pro rata 按比例分摊
9 *g Z-# apportionment 分配；分摊
~ljXzD93Z Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
0J9x9j`&j apportionment formula 分摊方程式
P:c w|Q apportionment of estate duty 遗产税的分摊
?,mmYW6TjB appraisal 估价；评估
kP:!/g appreciable growth 可观增长
HJ"GnZp< appreciable impact 显着影响
uRvP hkqm appreciable increase 可观增长
,+k\p5P appreciation 增值；升值
/v{I appreciation against other currencies 相对其他货币升值
)nkY_' BV appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4(+PD&_J appreciation tax 增值税
y( # e}z: appropriation 拨款；拨用；拨付
Et$2Y-L. appropriation account 拨款帐目
^ 8WRqQdx Appropriation Bill 拨款法案
t.<i:#rj>l appropriation-in-aid system 补助拨款办法
4?kcv59 approved assets 核准资产
^#pEPVkY approved basket stock 认可一篮子证券
Wr
4,Y QM approved budget 核准预算
XFl 6M~ c approved charitable donation 认可慈善捐款
>MZ/| `[M approved charitable institution 认可慈善机构
c 9Mz]1@f approved currency 核准货币；认可货币
7Q 3 k 7 approved estimates 核准预算
Txu/{ M, approved estimates of expenditure 核准开支预算
6K^ #?Bn; approved overseas insurer 核准海外保险人
BPrt'Nc approved overseas trust company 核准海外信托公司
{ 6il`>=C approved pooled investment fund 核准汇集投资基金
kiEa<-] approved provident fund scheme 认可公积金计划
{7[Ox<Ho approved provision 核准拨款
N2G{<>= approved redeemable share 核准可赎回股份
$'v U2L approved regional stock 认可地区性证券
F9PxSk_\9 approved retirement scheme 认可退休金计划
6nn *]|7 approved subordinated loan 核准附属贷款
/~1+i'7V., arbitrage 套戥；套汇；套利
llq<egZpm arbitrageur 套戥者；套汇者
|!ELV 7?( arbitrary amount 临时款项
"oyo#-5z arrangement 措施；安排；协定
&ZO0r ^ arrears 欠款
Wtnfa{gP% arrears of pay 欠付薪酬
F?0Ykjh3 arrears of revenue 逾期未收税款；逾期未收的帐项
vM={V$D& articles of association 组织章程；组织细则；组织章程细则
pa+hL,w{6 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
:OT& ascertainment of profit 确定利润
M\j.8j G "Asia Clear" “亚洲结算系统”
_ q"Gix Asia Commercial Bank Ltd. 亚洲商业银行有限公司
c<~H(k'+c Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6tZI["\ Asian Development Fund [ADF] 亚洲发展基金
zLQx%Yg! Asian dollar bond 亚洲美元债券
}MySaL> Asian dollar market 亚洲美元市场
>*bvw~y , Asian dollar rate 亚洲美元利率
".%k6W<n Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
g)-te+ ?6 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
5P bW[ asked price 沽盘；喊价；索价；卖方报价
PCA4k.,T assessable income 应评税入息
[),ige assessable loss 应评税亏损
I%) :1\) assessable profit 应评税利润
'/p4O2b, assessable value 应评税值
?6!LL5a. assessed profit 估定利润
P}iE+Z 3 assessed value 经评估价值
+`4A$# $+y assessment 评税；评定；估价；评税单
[E_9 V%^ assessment number 评税编号；估价编号
lE;!TQj:X assessment of additional tax 补加税评税
bA 2pbjg= assessment of performance 业绩评估；实绩评价
@ Qe0! (_= Assessor 评税主任
Z+SRXKQ asset price bubbles 资产价格泡沫
9c],<;{' asset-backed securities 具资产保证的证券
637:
oT_`O assets accretion 资产增值
ceA9) { assets and liabilities 资产与负债
}V>T M{ assets betterment statement 资产递增表；资产改进表
Om&Dw |xG8 assets lending 实物放款；有抵押贷款
f);FoVa6 assets of the company passing on the death 死者去世时转移的公司资产
MV"=19] assets pledged as security for liabilities 用作负债抵押的资产
#yen8SskB assets portfolio 资产投资组合
4- w{BZuS assets price 资产价格
ZCw ]m#lS assets quality 资产质素
=4!m Ao} assets realization 资产变现
$G>. \ t assets refinancing arrangement 资产再集资安排
]:;&1h3'7 assets securitization 资产证券化
}H4 RR}g assets situated outside Hong Kong 在香港以外地方的资产
% O<BfIZ assets stripping 削减资产；拆卖资产
Cx"sw
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xno\s.H%] assignee 承让人
XW9!p.*.U assignment 转让；转让书；转让契
nN;u,}e assignment of interest 权益转让
?2a $*( assignment of letters patent and trade mark 专利证书及商标转让
k)u[0} assignment of property 物业转让；物业转让书
=Qq+4F)MD assignment right 转让权
IV-{ve6 assignor 转让人
6@f-Glwg associate 有联系的人；有关连人士；相联者；合伙人；联系人
& kIFcd@ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
:&Nb w associate member 附属会员
p_ =z# associated body corporate 相联法人团体
AW .F3hN) associated company 相联公司；联属公司
0 :+E-^X associated corporation 相联法团
DI vHvFss Association of Chartered Certified Accountants [ACCA] [United Kingdom]
i4Jc.8^9$ 公认会计师公会〔英国〕
oU|c.mYe Association of Futures Exchange Brokers 香港期货经纪协会
|qLh5Ty Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
=41xkAMnk association of underwriters 承保人组织
8MBAtVmy assumption of control 接管
e!`i3KYn" assurance 担保；保险；转易；转易书
!k%# R4*> assurance of interest 权益的转易
q4q6c")zp at 19XX price 按一九ＸＸ年价格计算
ex|F|0k4} at a discount 按赔价计算；按贴水价格计算；打折扣
ijcm2FJcG at a premium 按溢价计算；按升水价格计算
N [@?gFtT at call 通知付款；按通知
Vi}_{
Cy at constant market price 按固定市价计算
g`^ x@rj`E at constant price 按固定价格计算
<#.g=ay at cost 按成本计算
;4a{$Lw~^9 at current market price 按当时市价计算；按现时市价计算
zT/\Cj68 at current price 按当时价格计算；按现时价格计算
Bq >m{ at factor cost 按要素成本计算；按生产要素成本计算
e )ZUO_Q$ at money-of-the-day price 按付款当日价格计算
A Gno6g at or better 按指定或较佳价位〔买卖指令〕
D$N /FJ8|G at par 按面值计算；平价
Y7nvHU|+o at sight 见票即付
_wcNgFx at the close 按收市盘
BY*Q_ Et at the opening 按开市盘
|%wX*z af attestation 见证；见证条款
%\DX #. at-the-money option 平价期权
GfG|&VNlz attorney 受权人；受托代表人
'S~5"6r attornment 新拥有人承认书
~
1 pr~ attributable profit 可归属利润
(t.Nk[ attributable share value 可归属股份价值
x"(KBEK~ Auckland Stock Exchange 奥克兰证券交易所
edV\-H5< auction 拍卖
+V+a4lU14 auctioneer 拍卖商
/=h` L , audit 审计；核数
zQA`/&=Y Audit Commission 审计署
{$r[5%L\H Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
5IN(|B0 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〕
F?cK- . audit review 帐目审查
}Lv;! Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
2tLJU Z1 audited account 审计帐目；经审计的帐目
eQ"E audited annual account 经审计的周年帐目
hcc/=_hA audited balance sheet 经审计的资产负债表
_U0f=m auditor 核数师；核数主任；审计师
1}37Q&2 auditor's certificate 核数师证明书；审计师证明书
M;NX:mX9 auditor's report 核数师报告；审计师报告
6RM/GM Aussie bond 澳元债券
Ie^l~ Gb austerity budget 紧缩预算
f5k6`7 Vj] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=EIkD9u Australia All Ordinaries Index 澳洲所有普通股票指数
$N\Ja*g Australian Dollar [AUD] 澳元
F"< v aqT2 Australian Options Market 澳大利亚期权市场
ccnK#fn v Australian Securities Commission 澳洲证券事务监察委员会
[Yyk0Qv|4 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
l@\FWWQ Australian Stock Exchange 澳大利亚证券交易所
Tr|JYLwF Austrian Schilling [ATS] 奥地利先令
FqifriLN authentication 认证；鉴证
i?gSC<a authority to purchase 委托购买证；委购书
KgG4*< authorization 认可；核准；授权；授权书
8_tQa^.n\ authorization by direction 指示授权
':}\4j&{E authorization by instruction 指令授权
2Hdu:"j authorization by warrant 令状授权
]d`VT)~vje authorization of unit trust 单位信托的认可
!+ njS authorized agent 指定代理人
DJ%PWlK5 authorized capital 法定资本
| ' . authorized clerk 出市员
XM}hUJJW authorized dealer 认可交易商
Q^I\cAIB authorized financial institution 认可财务机构
a6H%5N authorized fund 认可基金
,P Z ge authorized fund house 获授权的基金公司；认可基金公司
BC]?0 U authorized institution 认可机构
x :7IIvP authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{| \.i authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
_w Ot39e& authorized insurer 获授权保险人；获认可承保人
KF/-wZ"1s authorized investment 特准投资项目
bx Wa oWE0 authorized person 获授权人
+O5hH8<&b authorized representative 获授权代表
V+~Nalm O authorized share capital 法定股本
+> 9Q/E automated quotation system 自动报价系统
ap~^Ty<> Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
X(C$@N 自动交易系统〔香港期货交易所有限公司〕
<ih[TtZ automatic adjustment mechanism 自动调整机制
-![|}pX automatic adjustment system 自动调整系统
+*^H#|! Automatic Clearing House 自动票据交换所
}-fl$j?9E automatic exchange rates accumulation system 自动化汇率累集系统
" Jr-J#gg Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
&[SC|=U'M automatic teller machine [ATM] 自动柜员机
XlJZhc autopay 自动转帐
\?N2=jsu$ available assets 可用资产
- YV>j available fiscal reserve 现存财政储备
.m AjfP* available profit 可用利润
`lPf b[b Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ipILG4 average 平均；平均数；海损
5-G@L?~Vw average basic salary 平均基本薪金
j7c3(*Pl average consumer expenditure 平均消费开支；一般消费开支
wPl%20t average cost 平均成本
pm ilrZmm] average cost of land production 增辟土地平均成本
\;-|-8Q average daily turnover 平均每日成交额
:Yks|VJ1 average daily wage rate 平均每日工资率
s@DLt+ O5 average expenditure pattern 平均开支模式
iX\X >W$P average growth rate 平均增长率
d| {r 5[& average net fixed assets 固定资产平均净值
,(4K4pN average of relatives 相对价格平均数
M[u A@ average price 平均价格
6&-(&( _ average propensity to consume 平均消费倾向；一般消费倾向
HmwT ~ average propensity to save 平均储蓄倾向；一般储蓄倾向
m 6djeOl average rate 平均率
W m3X[?V average revenue 平均收入；平均收益
9,tej average stock 平均库存；平均存货
*,m; average yearly rent 平均年租
XrPfotj1 avoidance of double taxation 避免双重课税
F>cv<l
=6l avoidance of tax 避税
