A:
M[mYG _{J A share Ａ股；甲类股份
KNAvLcg abatement of tax 减税；减扣免税额
-pYmM d, ABN AMRO Bank N.V. 荷兰银行
_ Lh0 above-the-line expenditure 线上项目支出；经常预算支出
p2gdA J above-the-line receipt 线上项目收入；经常预算收入
EE 1D>I ABSA Asia Limited 南非联合亚洲有限公司
zas&gsl-; absolute change 绝对数值变更
#Zm`*s` absolute expenditure 实际开支
TRi# absolute guideline figure 绝对准则数字
6m;>R%S_ absolute interest 绝对权益
J=3{<Xl absolute order of discharge 绝对破产解除令
gFTU9k< absolute profit margin 绝对利润幅度
71nZi`AR absolute value 实值；绝对值
F+H]{ss> absolutely vested interest 绝对既得权益
d%P2V>P absorbed cost 已吸收成本；已分摊成本
l ubsL I absorption 吸收；分摊；合并
s1 > 8uW absorption rate 吸收率；摊配率；分摊率
DS(>R!bb ACB Finance Limited 亚洲商业财务有限公司
/+92D V acceptable form of reciprocity 合理的互惠条件
kC.dJ2^j+ acceptable rate 适当利率；适当汇率
W]D YfR, acceptance agreement 承兑协议
fY P,V0P acceptance for honour 参加承兑
"^$Ht`p[ acceptor 承兑人；接受人；受票人
}'P |A acceptor for honour 参加承兑人
t08U9`w accident insurance 意外保险
:5~Dca_iU4 Accident Insurance Association of Hong Kong 香港意外保险公会
,9ueHE accident insurance scheme 意外保险计划
0OHX g= accident year basis 意外年度基准
$JO z7j( accommodation 通融；贷款
w]g Ld accommodation bill 通融票据；空头票据
i
7] o[ accommodation party 汇票代发人
r B+ ( account balance 帐户余额；帐户结余
mHMsK}=~ account book 帐簿
!hQ-i3?qm account collected in advance 预收款项
e W8cI)wU account current book 往来帐簿
l5w^rj account of after-acquired property 事后取得的财产报告
SN[ yC account of defaulter 拖欠帐目
X%!?\3S account payable 应付帐款
lKQ jG+YF account payee only [A/C payee only] 只可转帐；存入收款人帐户
BB,-HhYT0 account receivable 应收帐款
tF*Sg{:bCa account receivable report 应收帐款报表
)jI 4] 6 account statement 结单；帐单；会计财务报表
(q 7;/n account title 帐户名称；会计科目
9%k4 Ic%P accountant's report 会计师报告
*s1o?'e Accountant's Report Rules 会计师报告规则
U2_; accounting and auditing procedure 会计与审计程序；会计与核数程序
=*4^Dtp Accounting Arrangements 《会计安排》
|L;Hd.l7^* accounting basis 会计基础
%,N-M]Jf accounting by Official Receiver 破产管理署署长呈交的帐目
Qc9[/4R> Accounting Circular 《会计通告》
<6N3()A)%1 accounting class 会计类别
D S|x*w'I accounting date 记帐日期；会计结算日期
ieEt C,U accounting for money 款项核算
ENYc.$ r Accounting Officer 会计主任
2#`d:@r accounting period 会计报告期；会计期
, +Ya'4x accounting policy 会计政策；会计方针
_n*gj- accounting practice 会计惯例
'+|uv7|+v accounting principle 会计准则
<+ <o
X"I accounting record 会计记录
@ bvWqMa accounting report 会计报告
{dl@ #T u Accounting Services Branch [Treasury] 会计事务部〔库务署〕
EA:_PBZ Accounting Society of China 中国会计学会
s0Y7`uD^ accounting statement 会计报表
4mGRk)hk:> accounting system 会计制度；会计系统
,({% t accounting transaction 会计事项；帐务交易
IOrYm accounting treatment 会计处理
iee`Yg!EOH accounting year 会计年度
0,LUi*10 accretion 增值；添加
8r.MODZG/ accrual 应计项目；应累算数目
U$ZbBVa`~ accrual basis 应计制；权责发生制
@bFl8- accrual basis accounting 应计制会计；权责发生制会计
F>u/ Lh! accrue 应累算；应计
'~6l
6wi accrued benefit 应累算利益
SZgan accrued charges 应计费用
^3&-!<* accrued cumulative preference share dividend 应累算的累积优先股股息
0"@p|nAa accrued expenses 应累算费用
. }tpEvAw} accrued interest payable 应付利息；应计未付利息
|Pse=_i accrued interest receivable 应收利息；应计未收利息
ijNI6_eU accrued right 累算权益
A.P*@}9 accruing profit 应累算的利润
H~<wAer,Op accumulated fiscal reserve 累积财政储备
e $5s],,n accumulated profit 累积利润；滚存溢利
'(:R-u!pp accumulated reserve 累积储备
j;rxr1 +w accumulation of surplus income 累积收益盈余
l~`JFWur] acquired assets 既得资产
,+_gx.H2j acquisition 收购；购置；取得
J:;nN-\j acquisition cost 购置成本
# b= *hi`E acquisition expenses 购置费用
No/D"S# acquisition of 100% interest 收购全部股权
Zvz}Z8jW acquisition of control 取得控制权
zy9W{{:P(1 acquisition of fixed assets 购置固定资产
GsWf$/iC: acquisition of shell “买壳”
BI6 `@}%7> acquisition price 收购价
na/,1iI< act of God 天灾
7
(i\? acting partner 执事合伙人
n22OPvp active market 买卖活跃的市场；交投畅旺的市场；旺市
Ycee x}X*5 active partner 积极参与的合伙人
x A ZRl active trading 交投活跃
W oMMAo~ actual circulation 实际流通
0[O lJMVf actual cost 实际成本
) nn v{hN actual expenditure 实际开支；实际支出
}Tk*?tYt actual income 实际入息；实际收入；实际收益
+Kg3qS" actual market 现货市场
"8yD qm actual price 现货价；实际价格
k*T&>$k}^ actual profit 实际利润
"CT`]:GGK actual quotation 实盘；实际价位；实际报价
^W,x actual year basis 按实际年度计算
kh*td(pfP9 actuals 实货
FwSV
\N+#' actuarial investigation 精算调查
QtqE&j actuarial principle 精算原则
gG6BEsGa, actuarial report 精算师报告
\o!B:Vb< Actuarial Society of Hong Kong 香港精算学会
cp 7;~i3 actuarial valuation 精算师估值
/%)x!dmy actuary 精算师
v.]W{~PI2V ad referendum agreement 暂定协议；有待覆核的协定
htqC~B{1E ad valorem duty 从价税；按值征税
`>$l2, ad valorem duty system 从价税制
oo,3mat2C ad valorem fee 从价费
(<5&<JC{ ad valorem tariff 从价关税
0bMbM^xV6 additional allowance 额外免税额
T+<OlXp L additional amount for unexpired risk 未过期风险的额外款额
kv3V| additional assessable profit 补加应评税利润
&uv7` VT additional assessment 补加评税
|Q~5TL>b additional commitment 额外承担
6?jSe<4x additional commitment vote 额外承担拨款
W#[3a4%m additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Fm.IRu<\` additional dependent parent allowance 供养父母额外免税额
Z|Xv_Xo|4 additional provision 额外拨款
`l q[6[n additional stamp duty 附加印花税
yNmzRH u additional tax 补加税罚款；补加税款
Q\v^3u2;m` Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
k'Z$# adjudged bankrupt 被裁定破产
g`zC 0~D2 adjudicated bankrupt 裁定破产人
qgLj^{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
]a=Bc~g9 1 adjudication of bankruptcy 裁定破产；宣告破产
!xZ`()D# adjudication of insolvency 裁定无力偿还债务
'4d+!%2t adjusted actual 经调整的实数；调整后的实数
q1o)l adjusted current assets 经调整的流动资产；调整后的流动资产
\wo'XF3: adjusted figure 经调整的数字；调整后的数额
ID v|i .q3 adjusted liabilities 经调整的负债；调整后的负债
r*s)T`T}} adjusted loss 经调整的亏损；调整后的亏损
|h1 Y3 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
syL pnNx= adjusted profit 经调整的利润；调整后的利润
E?P: !V=_ adjusted surplus 经调整的盈余额；调整后的盈余额
R a?0jcSQ$ adjusted value 经调整的价值；调整后的价值
<</
Le% adjustment 调整；修订；理算〔保险〕
qc`UDD5 adjustment centre 调剂中心
h/F,D_O>ZO adjustment lag 调整过程的时间差距；调整时差
;F'/[l{+ adjustment mechanism 调整机制
;*EPAC+ adjustment of loss 亏损调整
lvZ:Aw
r adjustment process 调整过程；调整程序
Ni 5Su adjustment range 调整幅度
L%O(
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j*)K>
\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
zd3%9r j$ administration expenses 行政费用
{VrjDj+Xy administration fee 手续费；行政费
` ]:&h' administration in bankruptcy 破产管理
vErlh :~e administration order 遗产管理令
#EdsB administrator 管理人；遗产管理人
? v2JuhRe administrator of the estate 遗产管理人
!NFP=m1 admission of debt 债项承认书
r6eApKZ>f6 admission of proof 接纳债权证明
,t_Fo-i7vI advance 放贷款项；垫付款项；预支款项；预付款项
0FD+iID advance account 暂支帐目；预付款帐户
WKPuI E: advance compensation 预付补偿金
c 7ury L advance from shareholder 股东垫款
/_*L8b advance pending reimbursement 预支以待日后付还
{]\!vG6 advanced economy 先进经济体系
14v,z;HXj advancement 预付；预付财产
WH^r M`9 advances warrant 垫款令
Fps.F hm advancing 贷出
?rn#S8nNx< adverse balance 逆差
*b0f)y3RV adverse exchange 逆汇
P*;zDQy advertisement addressed to shareholders 在报章刊登的致股东通告
Xz, sL advice for collection 托收通知书
T&`H )o advice of drawing 提款通知书；汇票通知书
*aF<#m v advice of payment 付款通知
:X6A9jmd Advisory Committee [Securities and Futures Commission]
_n+./ B 谘询委员会〔证券及期货事务监察委员会〕
#e8NF,H5 Advisory Committee on Diversification 经济多元化谘询委员会
KzC`*U [
affidavit 誓章；遗产申报誓章
;ywQk| r affidavit of no receipt 述明无收款的誓章
7o]p0iLej affiliate 联号；联营公司；附属公司
/P /S0 affiliated company 附属公司；联号；联营公司
Ug^v
]B9 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
"xV9$m> affordability 负担能力
& N! ;d
E African Development Bank [AfDB] 非洲开发银行
[!E8 C9Q#! after-acquired property 事后取得的财产
LMvsYc~]q after-hours dealing 市后交易
yXx}'=&!0 after-tax profit 税后盈利；税后利润；税后溢利
Qm\VZ<6/5 agency agreement 代理协议
i`1QR@11 agency expenses 代理机构的开支
G6b\4}E agency fee 代理费
n3kYVAgF Agency Law 《代理法》
M6J/S agent 代理人；承销人
CL$ mK5u agent of company 公司代理人
tCdgt Zm agent's fee 代理人费；经纪费
:8~*NSEFd aggregate 总计；总数；总体数字
OW12m{ aggregate amount 总款额；总额
S?5z aggregate assets and liabilities 总体资产与负债
$iA`_H`W aggregate at constant price 按固定价格计算的总体数字
v&EHp{8Qd aggregate demand 总需求
3Yd)Fm aggregate gross position 总持仓量
G*|2qX"o aggregate limit 总限额
? N|B, F aggregate of salaries tax 合计薪俸税
i }5
#n aggregate performance 总体表现；总体业绩
f}'E|:Z 7k aggregate supply 总体供应
@edi6b1W aggregate surplus 总盈余
:h&*<!O2B` aggregate total 整体总额
{]}}rx'|P aggregate value 总值；合计价值
e ga< {t aggregated basis 合计基准
:hp=>^$Y aggregated net chargeable income 合计应课税入息实额
/L1qdkG aggregation 合并计算；合计；总和
WBA0!
g98 aggregation of incomes of husband and wife 夫妇入息合并计算
F:CqB| aggregation of property 财产的总和
In)#`E` g. agio 差价；贴水
P==rY5+s` 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》
gn ?
~y` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
UEJX0= 《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》
}>w;(R Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0 FHX 《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》
ba 3_5 5] Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$e! i4pM 《香港政府和大韩民国政府关于相互促进和保护投资协定》
l\yF x agreement for a settlement 授产协议
$siiG|)C1 agreement for assignment 转让协议
B=/*8,u agreement for sale 售卖协议；买卖协议
8yH) 8:w agreement for sale and purchase 买卖协议
.s _wP agreement for the payment of interest 支付利息协议
~T')s-,l,: agreement for the repayment of money 还款协议
5 s>$ agreement of reinsurance 再保险协议
zX!zG<<K Agricultural Bank of China 中国农业银行
3H%oTgWk air passenger departure tax 飞机乘客离境税
> @ulvHL Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
P(W7,GD,k airport tax 机场税
uE>2 *u\ alcohol duty 酒精税
xOjCF&W alienation 让与；让渡；转让
=J,aB p alimony 生活费；赡养费
cvbv\G'aT All Ordinaries Index [AOI] 所有普通股指数
$b#"Rv all risks 全险；综合险
h!f7/) |[o All Sales Record for Stock Market 《股票市场成交报告》
/._wXH Allied Capital Resources Limited 新联财务有限公司
~<pGiW'w5 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1X/
q7lR allocation letter 拨款信件
e/WR\B'1 allocation of fund 分配款项；预留款项
oU m"qt_ allocation of profit 利润分配；溢利分配
WZ'3 allocation warrant 拨款令
$+sNjwv^F allotment 分配；配股
IN!m allotment notice 股份配售通知；配股通知
M[0@3"}} allotment of shares 股份分配
w*ig[{
I allowable 可获宽免；免税的
Ftm%@S ? allowable business loss 可扣除的营业亏损
YXJjqH3 allowable expenses 可扣税的支出
' hL\xf{ allowance 免税额；津贴；备抵；准备金
v!ULErs allowance for debts 债项的免税额
gJ>?< F; allowance for depreciation by wear and tear 耗损折旧免税额
O1@xF9< allowance for funeral expenses 殡殓费的免税额
aF$HF;-y allowance for inflation 为通货膨胀而预留的款项；通胀准备金
3_IuK 6K2 allowance for repairs and outgoings 修葺及支出方面的免税额
}@V(y 9K allowance to debtor 给债务人的津贴
MOyQ 4<_ alteration of capital 资本更改
]7R OCJ; alternate trustee 候补受托人
u|\Lb2Kb: amalgamation 合并
_.Y?BAQ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~) }npS; ambit of charges 征税范围；收费范围
ab tAkf amended valuation 经修订的估值
@R?S-*o American Commodities Exchange 美国商品交易所
ocy fU=}X American Express Bank Limited 美国运通银行
X LPO_ tD American Stock Exchange 美国证券交易所
"!gd)^<e amortization 摊销
L& lNpMT amount due from banks 存放银行同业的款项
i7}) VDsZ amount due from banks abroad 存放海外银行同业的款项
u(SdjLf: amount due from holding companies 控股公司欠款
)[6H!y5 amount due from local banks 存放本港银行同业的款项
z4 8,{H6h amount due to banks 银行同业的存款
j3 ~: \H amount due to banks abroad 海外银行同业的存款
JPgV7+{b[ amount due to holding companies 控股公司存款
'1=t{Rw amount due to local banks 本港银行同业的存款
MZE 8Cvq0 amount due to outport banks 外埠银行同业的存款
X#(?V[F] amount for note issue 发行纸币的款额
x<"e } Oo amount of bond 担保契据的款额
&@A(8(% amount of consideration 代价款额
dapQ5JT/ amount of contribution 供款数额
{y'c*NS amount of indebtedness 负债款额
H;}V`}c<` amount of principal of the loan 贷款本金额
K%>uSS? amount of rates chargeable 应征差饷数额
9xC,i
) amount of share capital 股本额
ZYrXa v< amount of sums assured 承保款额
`w]=x e amount of variation 变动幅度
L!DP*XDp amount of vote 拨款数额
eQno]$-\ amount payable 应付款额
\no[ >L] amount receivable 应收款额
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[V+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
y-{^L`%Mk analysis 分析
]E88zWDY` ancillary risk 附属风险
ooByGQ90V: annual account 周年帐目；周年帐目报表；年度决算；年结
X # -U annual accounting date 年结日期
Ym-uElWo
annual allowance 每年免税额；年积金；年度津贴；年津
< r,l annual balance 年度余额
X f9<kbRw/ annual disposable income 每年可动用收入
KQ xKU?b1 annual estimates 周年预算
Uw5 z]Jck annual fee 年费
&?/h#oF@\ annual general meeting 周年大会
)`^t,x<S annual growth rate 年增率；每年增长率
d$kGYMT" annual long-term supplement 长期个案每年补助金
s*:J=+D]G annual pensionable emolument 可供计算退休金的年薪
h{yq Nl annual report 年报
goeWZ O Annual Report on the Consumer Price Index 《消费物价指数年报》
z![RC59 S annual return 周年报表；周年申报表；每年报税表格
BM1uZJ0 Annual Return Rules 《周年报表规则》
S?*v p= annual review of consumer prices 每年消费物价回顾
N|T%cdh:/ annual roll-forward basis 逐年延展方式
qp^O\> c annual salary 年薪
t*82^KDU annual statement 年度报表；年度决算表
#5N#^#r" 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
MV H^["AeR annuitant 年金受益人
^$24231^ annuity 年金
'
V;cA$ $ annuity contract 年金合约
.3A66 O~zT annuity on human life 人寿年金
I '
ej?~ antecedent debt 先前的债项
\QstcsEt ante-dated cheque 倒填日期支票
KDu M; anticipated expenditure 预期开支
"N"9PTX anticipated net profit 预期纯利
S-npJh
6 anticipated revenue 预期收入
sE-E\+ anti-inflation measure 反通货膨胀措施
GNqw]@'Yf anti-inflationary stance 反通货膨胀立场
~9p*zC3M apparent deficit 表面赤字
Ytc apparent financial solvency 表面偿债能力
%: N6#;l M apparent partner 表面合伙人
vN-#Ej.
u application for personal assessment 个人入息课税申请书
Zk)]=<H application of fund 资金应用
Lc f =)GL application to release as liquidator and to destruct the books of accounts and documents
1[a;2x A~ 申请免除清盘人职务及毁灭帐簿与文件
$&='&q appointed actuary 委任精算师
*;(LKRV appointed auditor 委任核数师；委任审计师
B[!wo appointed trustee 委任的受托人
hJ>{`T w appointer 委任人
L=Fm:O'#2 apportioned pro rata 按比例分摊
# h]m8 apportionment 分配；分摊
h2zuPgz, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
,g#=pdX; apportionment formula 分摊方程式
Z+=W gEu1 apportionment of estate duty 遗产税的分摊
jnYFA[Ab appraisal 估价；评估
hUcG3IOBf appreciable growth 可观增长
q[nX<tO appreciable impact 显着影响
.KGW#Qk8 appreciable increase 可观增长
_0 USe appreciation 增值；升值
(01M 0b# appreciation against other currencies 相对其他货币升值
~C{d2i appreciation of the exchange value of Hong Kong dollar 港元汇值上升
bPAp0}{Fu appreciation tax 增值税
:O{`!&[>L appropriation 拨款；拨用；拨付
*{P"u(K appropriation account 拨款帐目
-wy$ ?Ha Appropriation Bill 拨款法案
k+{ -iPm{ appropriation-in-aid system 补助拨款办法
0iinr:=u approved assets 核准资产
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'WzIk2 approved basket stock 认可一篮子证券
} '. l'% approved budget 核准预算
#qGfo) approved charitable donation 认可慈善捐款
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p#&i` approved charitable institution 认可慈善机构
:Oo(w%BD] approved currency 核准货币；认可货币
/-b )`%Q|Y approved estimates 核准预算
*T*=~Y4kE approved estimates of expenditure 核准开支预算
`$jc=ZLm approved overseas insurer 核准海外保险人
VJS|H! CH approved overseas trust company 核准海外信托公司
~(aQ!!H6 approved pooled investment fund 核准汇集投资基金
suN{)" approved provident fund scheme 认可公积金计划
=LL5E}xP approved provision 核准拨款
B t-o:)pa approved redeemable share 核准可赎回股份
AKC ';J approved regional stock 认可地区性证券
r;t0+aLc* approved retirement scheme 认可退休金计划
.vj`[?T approved subordinated loan 核准附属贷款
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" R]i arbitrage 套戥；套汇；套利
PGsXB"k<8 arbitrageur 套戥者；套汇者
iE, I\TY[ arbitrary amount 临时款项
r
ioNP( arrangement 措施；安排；协定
.dt7b4.kd arrears 欠款
_ $s9o$8$ arrears of pay 欠付薪酬
L"&j(|{ arrears of revenue 逾期未收税款；逾期未收的帐项
D+]#qS1q articles of association 组织章程；组织细则；组织章程细则
fD Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
YQv N;W ascertainment of profit 确定利润
y~w2^VN= "Asia Clear" “亚洲结算系统”
w7$*J:{ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\C5 YV l# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
k)UF.=$d Asian Development Fund [ADF] 亚洲发展基金
k, & *d4 Asian dollar bond 亚洲美元债券
3*"$E_% Asian dollar market 亚洲美元市场
5m!FtHvm1 Asian dollar rate 亚洲美元利率
Cb7f-Eag Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>t&Frw/Bl Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
`$\g8Mo asked price 沽盘；喊价；索价；卖方报价
4pq@o assessable income 应评税入息
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CN0# assessable loss 应评税亏损
?~$0;5)QC assessable profit 应评税利润
)Ge.1B$8h assessable value 应评税值
TYGUB%A assessed profit 估定利润
V.vA~a assessed value 经评估价值
t&T0E.kh*X assessment 评税；评定；估价；评税单
&[f.;1+C assessment number 评税编号；估价编号
~0,Utqy assessment of additional tax 补加税评税
s9>f5u?dK assessment of performance 业绩评估；实绩评价
-@X?~4Idz Assessor 评税主任
XZYpU\K asset price bubbles 资产价格泡沫
H'Bo r\;[> asset-backed securities 具资产保证的证券
O l1[ o assets accretion 资产增值
U8KB @E assets and liabilities 资产与负债
A Tp7:Q assets betterment statement 资产递增表；资产改进表
w>>)3:Ytd assets lending 实物放款；有抵押贷款
dR< sBYo assets of the company passing on the death 死者去世时转移的公司资产
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assets pledged as security for liabilities 用作负债抵押的资产
w$WN` = assets portfolio 资产投资组合
9 "O z-!Y4 assets price 资产价格
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MF{" assets quality 资产质素
i\lur ET assets realization 资产变现
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ZdJwy% assets securitization 资产证券化
3 e~ab#/ assets situated outside Hong Kong 在香港以外地方的资产
"Kx2k>ym assets stripping 削减资产；拆卖资产
U~n>k<`sr assets value 资产值
Veo:G{ assignee 承让人
(xf_ assignment 转让；转让书；转让契
5@ecZ2`)+h assignment of interest 权益转让
19Xc0ez assignment of letters patent and trade mark 专利证书及商标转让
m=<Tylv assignment of property 物业转让；物业转让书
u[q1]] assignment right 转让权
-B-?z?+(O assignor 转让人
YjN2 ,Xi associate 有联系的人；有关连人士；相联者；合伙人；联系人
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/;@kXN Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Fk@A;22N associate member 附属会员
W L$nchS9 associated body corporate 相联法人团体
FtXd6)_S associated company 相联公司；联属公司
}CnqJ@>C5 associated corporation 相联法团
R("g ] Association of Chartered Certified Accountants [ACCA] [United Kingdom]
w DswK "T 公认会计师公会〔英国〕
T+ey>[ Association of Futures Exchange Brokers 香港期货经纪协会
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r Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
WPi^;c8 association of underwriters 承保人组织
YUU |!A8x assumption of control 接管
N WWag} assurance 担保；保险；转易；转易书
c
Q:.V assurance of interest 权益的转易
-\6nT'P at 19XX price 按一九ＸＸ年价格计算
@RGVcfCG) at a discount 按赔价计算；按贴水价格计算；打折扣
Y?W"@awE"\ at a premium 按溢价计算；按升水价格计算
P PSf8-MLW at call 通知付款；按通知
9v>BP`Mg at constant market price 按固定市价计算
g^ZsV:D at constant price 按固定价格计算
@ c,KK~{ at cost 按成本计算
B f33%I~ at current market price 按当时市价计算；按现时市价计算
'2mR;APz at current price 按当时价格计算；按现时价格计算
WBD e` at factor cost 按要素成本计算；按生产要素成本计算
lPF(&pP at money-of-the-day price 按付款当日价格计算
MF :]J at or better 按指定或较佳价位〔买卖指令〕
VN `T:! & at par 按面值计算；平价
=!u9]3) at sight 见票即付
Rj 2N+59rg at the close 按收市盘
4lhoA at the opening 按开市盘
[ lZo'o attestation 见证；见证条款
d MQ ]= at-the-money option 平价期权
B7r={P!0 attorney 受权人；受托代表人
[~03Z[_"/ attornment 新拥有人承认书
5ws|4V attributable profit 可归属利润
4+%;eY.A attributable share value 可归属股份价值
8}9|hT;
Auckland Stock Exchange 奥克兰证券交易所
#-$\f(+< auction 拍卖
S-V)!6\cK auctioneer 拍卖商
y3l3XLI*b audit 审计；核数
!T;*F%G9 Audit Commission 审计署
y+xw`gR: Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
w:xLg.Eq6 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〕
"Y0:Y?Vz" audit review 帐目审查
par| j ] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
gI8 r SmH audited account 审计帐目；经审计的帐目
&Fo)e a audited annual account 经审计的周年帐目
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audited balance sheet 经审计的资产负债表
}% (e`[?1 auditor 核数师；核数主任；审计师
7 j$ | fS auditor's certificate 核数师证明书；审计师证明书
E +\?|q !T auditor's report 核数师报告；审计师报告
> w:+nG/r Aussie bond 澳元债券
fDy Fkhc austerity budget 紧缩预算
bl@0+NiM Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
59K%bz5t Australia All Ordinaries Index 澳洲所有普通股票指数
@V{s'V Australian Dollar [AUD] 澳元
T d tn- Australian Options Market 澳大利亚期权市场
Y@x }b{3 Australian Securities Commission 澳洲证券事务监察委员会
HDqPqrWm Australian Society of Certified Practising Accountants 澳洲执业会计师公会
LDlj4>%pW^ Australian Stock Exchange 澳大利亚证券交易所
MG ,exN
@ Austrian Schilling [ATS] 奥地利先令
i'&KoR ? authentication 认证；鉴证
bB^% O^: authority to purchase 委托购买证；委购书
3 $7TeqfAC authorization 认可；核准；授权；授权书
&"GHD{ix authorization by direction 指示授权
@y:mj \J9 authorization by instruction 指令授权
%-ih$Z Y authorization by warrant 令状授权
jR 8~EI+ authorization of unit trust 单位信托的认可
cx%[hM09 authorized agent 指定代理人
|O0=Q,<m authorized capital 法定资本
*?jU$&Qpj* authorized clerk 出市员
hnWo.5;$ authorized dealer 认可交易商
Ar&]/X,WG authorized financial institution 认可财务机构
mD }&X7 authorized fund 认可基金
iC-WQkQY authorized fund house 获授权的基金公司；认可基金公司
P| }~=2J authorized institution 认可机构
2>~{.4PI authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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7U^pT authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
w?_y;&sbR authorized insurer 获授权保险人；获认可承保人
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.(2Ua authorized investment 特准投资项目
+C3IP authorized person 获授权人
VB6EM|bphl authorized representative 获授权代表
`:WVp ~fn authorized share capital 法定股本
n{vp& automated quotation system 自动报价系统
3/a$oO Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
C o6ghH7T 自动交易系统〔香港期货交易所有限公司〕
weQC9e~d{- automatic adjustment mechanism 自动调整机制
I)$` @. automatic adjustment system 自动调整系统
e ='bc 7$ Automatic Clearing House 自动票据交换所
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automatic exchange rates accumulation system 自动化汇率累集系统
BLx tS Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
gQy {OU automatic teller machine [ATM] 自动柜员机
x`N _tWZ autopay 自动转帐
""`> v`\ available assets 可用资产
e*5TZ7. available fiscal reserve 现存财政储备
QuFcc}{<] available profit 可用利润
'G1~\CT Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
0l#{7^e average 平均；平均数；海损
L \0nO i average basic salary 平均基本薪金
WBTdQG
Q6 average consumer expenditure 平均消费开支；一般消费开支
<3\t J average cost 平均成本
$47cKit|k: average cost of land production 增辟土地平均成本
@ yJ/!9?^ average daily turnover 平均每日成交额
fdr.'aMf% average daily wage rate 平均每日工资率
#PYTFB % average expenditure pattern 平均开支模式
G<.p" .o4 average growth rate 平均增长率
GRpS^%8i@ average net fixed assets 固定资产平均净值
F@Bh>Vb average of relatives 相对价格平均数
MGn:Gj"d average price 平均价格
O+Z[bis` average propensity to consume 平均消费倾向；一般消费倾向
h%e}4U@X average propensity to save 平均储蓄倾向；一般储蓄倾向
yjCY2T E average rate 平均率
(QQ /I; average revenue 平均收入；平均收益
@l3L_; 6a average stock 平均库存；平均存货
4>]^1J7Wz average yearly rent 平均年租
3md yY\+& avoidance of double taxation 避免双重课税
P;jl!o$ avoidance of tax 避税
