A:
&e \UlM22 A share Ａ股；甲类股份
e|d~ &Bk0 abatement of tax 减税；减扣免税额
dvu8V _U ABN AMRO Bank N.V. 荷兰银行
4q )+nh~s above-the-line expenditure 线上项目支出；经常预算支出
JFu9_=%+ above-the-line receipt 线上项目收入；经常预算收入
"O/
6SV ABSA Asia Limited 南非联合亚洲有限公司
dqgH"g absolute change 绝对数值变更
6FkBb !ASk absolute expenditure 实际开支
#SX-Y)> 1@ absolute guideline figure 绝对准则数字
O?$]/d absolute interest 绝对权益
?Q~o<%U7 absolute order of discharge 绝对破产解除令
IAi|4,y_L absolute profit margin 绝对利润幅度
/@?lV!QiO absolute value 实值；绝对值
Fv-~v & absolutely vested interest 绝对既得权益
\A 5Na-/9 absorbed cost 已吸收成本；已分摊成本
/liZ|K3A absorption 吸收；分摊；合并
ugzrG0=lx absorption rate 吸收率；摊配率；分摊率
uq v S ACB Finance Limited 亚洲商业财务有限公司
uI\6":/u acceptable form of reciprocity 合理的互惠条件
`hf`lq^ acceptable rate 适当利率；适当汇率
(>SucUU acceptance agreement 承兑协议
O?t49=uB} acceptance for honour 参加承兑
9/JB n acceptor 承兑人；接受人；受票人
Wi@YJ acceptor for honour 参加承兑人
Vr:`?V9Q2( accident insurance 意外保险
C@3UsD\s( Accident Insurance Association of Hong Kong 香港意外保险公会
:E.T2na accident insurance scheme 意外保险计划
im@QJ : accident year basis 意外年度基准
97 k}{tG accommodation 通融；贷款
X?.tj
Z, accommodation bill 通融票据；空头票据
w/e?K4 accommodation party 汇票代发人
x
c|1?A Fj account balance 帐户余额；帐户结余
Vt(s 4 account book 帐簿
`>& K=C? account collected in advance 预收款项
8`z account current book 往来帐簿
U&W/Nj account of after-acquired property 事后取得的财产报告
snYyxi account of defaulter 拖欠帐目
[nf 5< account payable 应付帐款
* .g[vCy account payee only [A/C payee only] 只可转帐；存入收款人帐户
oFKTBH:I account receivable 应收帐款
E?FUr?-[ account receivable report 应收帐款报表
*)L~1;7j> account statement 结单；帐单；会计财务报表
gu "@*,hL account title 帐户名称；会计科目
3qkPe_<I accountant's report 会计师报告
Z~] G+( Accountant's Report Rules 会计师报告规则
'fYF1gR4 accounting and auditing procedure 会计与审计程序；会计与核数程序
p"0 Dl9 Accounting Arrangements 《会计安排》
@RHG@{x{K accounting basis 会计基础
EE-wi@ accounting by Official Receiver 破产管理署署长呈交的帐目
,uPN\` .u8 Accounting Circular 《会计通告》
W[:CC CDL accounting class 会计类别
c{j)beaS accounting date 记帐日期；会计结算日期
uann'ho?q accounting for money 款项核算
s6k(K>Pl Accounting Officer 会计主任
S1 #5oy2 accounting period 会计报告期；会计期
F#^/=AR' accounting policy 会计政策；会计方针
7c!#e=W@B accounting practice 会计惯例
o wx0J,,G accounting principle 会计准则
mFmxE v accounting record 会计记录
w:ASB>,! accounting report 会计报告
Z gfhNI\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
B'I_i$g4w Accounting Society of China 中国会计学会
mD%IHzbn
H accounting statement 会计报表
[Z^ 26/5a accounting system 会计制度；会计系统
7Vu f4Z5 accounting transaction 会计事项；帐务交易
gs&F
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LqLhZBU9 accounting year 会计年度
K >Q 6 accretion 增值；添加
qERJEyU? accrual 应计项目；应累算数目
VRTJKi accrual basis 应计制；权责发生制
Z23T 2 accrual basis accounting 应计制会计；权责发生制会计
[6Q1yNE accrue 应累算；应计
M)~sL1) accrued benefit 应累算利益
]X> I(p@ accrued charges 应计费用
BO 2s(8 accrued cumulative preference share dividend 应累算的累积优先股股息
R$`%<Y3) accrued expenses 应累算费用
xDNXI01o accrued interest payable 应付利息；应计未付利息
R'pfA
B|! accrued interest receivable 应收利息；应计未收利息
M+I9k;N6& accrued right 累算权益
~~ @dbB accruing profit 应累算的利润
_WZ{ i, accumulated fiscal reserve 累积财政储备
sR^b_/ElxT accumulated profit 累积利润；滚存溢利
y>cLG5v accumulated reserve 累积储备
#jsN accumulation of surplus income 累积收益盈余
Bus]OF>hu acquired assets 既得资产
4X!4S6JfB acquisition 收购；购置；取得
tt|P-p- acquisition cost 购置成本
-qBdcbi|x) acquisition expenses 购置费用
-s 0\ 4 acquisition of 100% interest 收购全部股权
> Edsanx acquisition of control 取得控制权
4"UH~A;^ acquisition of fixed assets 购置固定资产
2f1Q&S acquisition of shell “买壳”
cl`7|;v|? acquisition price 收购价
y
t7 >, act of God 天灾
{ <1uV']x acting partner 执事合伙人
4 !m'9 active market 买卖活跃的市场；交投畅旺的市场；旺市
4I9Yr active partner 积极参与的合伙人
$y{.fj y3 active trading 交投活跃
;p7R~17 actual circulation 实际流通
S$gLL kD1 actual cost 实际成本
=!)x`1j!S actual expenditure 实际开支；实际支出
? dXAHY actual income 实际入息；实际收入；实际收益
BF 0#G2`h> actual market 现货市场
`KZu/r-M9 actual price 现货价；实际价格
K'B*D*w actual profit 实际利润
_GM?` actual quotation 实盘；实际价位；实际报价
>
H&v actual year basis 按实际年度计算
P 5.@LN actuals 实货
MS:,I ? actuarial investigation 精算调查
Dp4x\97O actuarial principle 精算原则
uzT+, actuarial report 精算师报告
L9oLdWa(C Actuarial Society of Hong Kong 香港精算学会
6&QOC9JW+7 actuarial valuation 精算师估值
Lq2 jXy5#n actuary 精算师
Gqj(2.AY ad referendum agreement 暂定协议；有待覆核的协定
^j@+!A_.Q ad valorem duty 从价税；按值征税
'u%vpvF ad valorem duty system 从价税制
W.%p{wB | ad valorem fee 从价费
8 llXpe ad valorem tariff 从价关税
LG:d
additional allowance 额外免税额
XpYd|BvW additional amount for unexpired risk 未过期风险的额外款额
e.^? hwl additional assessable profit 补加应评税利润
K4]#X" additional assessment 补加评税
*sau['Ha additional commitment 额外承担
i6$HwRZm# additional commitment vote 额外承担拨款
L2_[M' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
EdTL]Xk additional dependent parent allowance 供养父母额外免税额
olr-oi`4C additional provision 额外拨款
UFLx'VX d additional stamp duty 附加印花税
^ cE {Uv additional tax 补加税罚款；补加税款
E ;9J7Q
4 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
C/QrkTi= adjudged bankrupt 被裁定破产
JLz32 %-M adjudicated bankrupt 裁定破产人
a :O M I adjudication fee 裁定费；评定印花税额手续费；评估契据费
`,]_r 4~ ~ adjudication of bankruptcy 裁定破产；宣告破产
K#'$ _0. adjudication of insolvency 裁定无力偿还债务
\ueCbfV!Z4 adjusted actual 经调整的实数；调整后的实数
Jd?qvE>Pp adjusted current assets 经调整的流动资产；调整后的流动资产
59p'U /| adjusted figure 经调整的数字；调整后的数额
|K ZX_4 adjusted liabilities 经调整的负债；调整后的负债
+SE \c adjusted loss 经调整的亏损；调整后的亏损
@. c[z D 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
? JTTl; adjusted profit 经调整的利润；调整后的利润
mkfDDl2 GP adjusted surplus 经调整的盈余额；调整后的盈余额
FS=LpvOG) adjusted value 经调整的价值；调整后的价值
Vf.*!`UH adjustment 调整；修订；理算〔保险〕
\B:k|Pw6~ adjustment centre 调剂中心
We\i0zUU adjustment lag 调整过程的时间差距；调整时差
~d3@x\I? adjustment mechanism 调整机制
eo@8?>}{X adjustment of loss 亏损调整
m`):= ^nC adjustment process 调整过程；调整程序
.5AFAGv_c adjustment range 调整幅度
+FAxqCkA administered exchange rate 受管制汇率
nLmF5.& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
o4OB xHKy administration expenses 行政费用
<6s@eare8 administration fee 手续费；行政费
@2mWNYHR*> administration in bankruptcy 破产管理
rA^=;?7Q administration order 遗产管理令
gz~ug35 administrator 管理人；遗产管理人
Ekik_!aB administrator of the estate 遗产管理人
fJ0V|o admission of debt 债项承认书
+'+ Nr< admission of proof 接纳债权证明
X
y`2ux+>/ advance 放贷款项；垫付款项；预支款项；预付款项
Z:Vde^Ih advance account 暂支帐目；预付款帐户
>I<}:= advance compensation 预付补偿金
I3b*sx$ advance from shareholder 股东垫款
uMpuS1 advance pending reimbursement 预支以待日后付还
.'$8Hj;@ advanced economy 先进经济体系
'9 zKaL advancement 预付；预付财产
dG8mE& $g advances warrant 垫款令
}s:3_9mE advancing 贷出
*4LRdLMn adverse balance 逆差
/Oi(5?Jn adverse exchange 逆汇
Z {:;LC advertisement addressed to shareholders 在报章刊登的致股东通告
RZKx!X4=q advice for collection 托收通知书
Z_edNf }| advice of drawing 提款通知书；汇票通知书
D(TG)X? advice of payment 付款通知
ZHUW1:qs Advisory Committee [Securities and Futures Commission]
/R?[/`)f& 谘询委员会〔证券及期货事务监察委员会〕
nP<u. {q
L Advisory Committee on Diversification 经济多元化谘询委员会
<L11s%5- affidavit 誓章；遗产申报誓章
/hmDeP o} affidavit of no receipt 述明无收款的誓章
}Y|M+0 affiliate 联号；联营公司；附属公司
sa _ J6 ~ affiliated company 附属公司；联号；联营公司
M X?UmQ' affirmation [estate duty] 非宗教式宣誓〔遗产税〕
AAW] Y#UwW affordability 负担能力
s;E(51V<> African Development Bank [AfDB] 非洲开发银行
W}"tf
L8
after-acquired property 事后取得的财产
y\(xYB>T after-hours dealing 市后交易
e M5-v- after-tax profit 税后盈利；税后利润；税后溢利
n%G[Y^^, agency agreement 代理协议
_Pa@% / agency expenses 代理机构的开支
\jV2":[% c agency fee 代理费
k.2GIc:5 Agency Law 《代理法》
9;uH}j8sE agent 代理人；承销人
),y`Iw agent of company 公司代理人
8~yP?#p agent's fee 代理人费；经纪费
UjLq[,_! aggregate 总计；总数；总体数字
BOR$R}q aggregate amount 总款额；总额
:-<30LS $ aggregate assets and liabilities 总体资产与负债
n qx0#_K-E aggregate at constant price 按固定价格计算的总体数字
C[hNngb7R aggregate demand 总需求
jUl_ToX aggregate gross position 总持仓量
5''k|B> aggregate limit 总限额
<;'{Tj-" aggregate of salaries tax 合计薪俸税
wq,&0P-v aggregate performance 总体表现；总体业绩
7cWeB5 e?O aggregate supply 总体供应
[i.c;'Wy/ aggregate surplus 总盈余
e=p_qhBt aggregate total 整体总额
6rWq
hIaI aggregate value 总值；合计价值
R,["w9 8a aggregated basis 合计基准
)V+/@ 4 aggregated net chargeable income 合计应课税入息实额
I<,~>'cq. aggregation 合并计算；合计；总和
6d6Dk>(V aggregation of incomes of husband and wife 夫妇入息合并计算
K7.ayM 0 aggregation of property 财产的总和
3-6MGL9 agio 差价；贴水
"L `BuAB 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》
{O).! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
2 L[!~h2 《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》
3Nwix_&S Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
yB/F 6/B~ 《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》
;($xAAR Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_V e)M% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
D| <_96_m agreement for a settlement 授产协议
ZR%$f- agreement for assignment 转让协议
;&f(7 Q+T_ agreement for sale 售卖协议；买卖协议
-5]lHw} agreement for sale and purchase 买卖协议
%.wR@9? agreement for the payment of interest 支付利息协议
KHx;r@ {< agreement for the repayment of money 还款协议
O"kb*// agreement of reinsurance 再保险协议
ZR0 OqSp] Agricultural Bank of China 中国农业银行
'vu]b #l3 air passenger departure tax 飞机乘客离境税
` ~^ My~f Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
J %B/(v ` airport tax 机场税
>?)_, KL alcohol duty 酒精税
YU`k^a7%
alienation 让与；让渡；转让
"VHT5k alimony 生活费；赡养费
~`^kP. () All Ordinaries Index [AOI] 所有普通股指数
BB9eQ:
xO all risks 全险；综合险
{oF;ZM'r All Sales Record for Stock Market 《股票市场成交报告》
Vr"'O6 Allied Capital Resources Limited 新联财务有限公司
^+-]V9?+ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5-k gGOt allocation letter 拨款信件
_
W#Km allocation of fund 分配款项；预留款项
d0|{/4IWw; allocation of profit 利润分配；溢利分配
3 dj w allocation warrant 拨款令
trjeGSt& allotment 分配；配股
:?= 1aiS allotment notice 股份配售通知；配股通知
py':36' allotment of shares 股份分配
F7w\ctUP allowable 可获宽免；免税的
6(t'B!x allowable business loss 可扣除的营业亏损
CS* lk !C allowable expenses 可扣税的支出
uOKD# allowance 免税额；津贴；备抵；准备金
bG* l_ allowance for debts 债项的免税额
?/5<}W#7} allowance for depreciation by wear and tear 耗损折旧免税额
xluA jOQ6 allowance for funeral expenses 殡殓费的免税额
GUM- |[~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
f\=,_AQ allowance for repairs and outgoings 修葺及支出方面的免税额
ZAeJTCCk allowance to debtor 给债务人的津贴
8tf>G( I{ alteration of capital 资本更改
]]`[tVaFr alternate trustee 候补受托人
Z,\(bW
qF amalgamation 合并
RhT:] ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=h=-&DSA ambit of charges 征税范围；收费范围
#lSGH 5Fp? amended valuation 经修订的估值
>ifys)w g> American Commodities Exchange 美国商品交易所
:RZ'_5P[If American Express Bank Limited 美国运通银行
"\rO}(gC;` American Stock Exchange 美国证券交易所
hH-!3S2' amortization 摊销
59:kL<;S- amount due from banks 存放银行同业的款项
"R- j amount due from banks abroad 存放海外银行同业的款项
dD 'KP4Io@ amount due from holding companies 控股公司欠款
n ~ &ssFC amount due from local banks 存放本港银行同业的款项
wv\"(e7( amount due to banks 银行同业的存款
qK@,O \ amount due to banks abroad 海外银行同业的存款
y?3u6q++ amount due to holding companies 控股公司存款
`('U p? amount due to local banks 本港银行同业的存款
EG & me amount due to outport banks 外埠银行同业的存款
W>?aZv amount for note issue 发行纸币的款额
g2}aEfp!H amount of bond 担保契据的款额
"Wk K1u amount of consideration 代价款额
8'fF{C amount of contribution 供款数额
RtxAIMzh? amount of indebtedness 负债款额
`:m=rT_ amount of principal of the loan 贷款本金额
){ u#
(sW amount of rates chargeable 应征差饷数额
[I'q"yRu]i amount of share capital 股本额
1|G 5 W: amount of sums assured 承保款额
z Z~t ,> amount of variation 变动幅度
l
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X MF? y amount payable 应付款额
N!v>2"x8q amount receivable 应收款额
]d%Ou]609 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ts@ e
, analysis 分析
W$l4@A ancillary risk 附属风险
DIvxut annual account 周年帐目；周年帐目报表；年度决算；年结
?v F8 y;Jh annual accounting date 年结日期
(r'NB annual allowance 每年免税额；年积金；年度津贴；年津
I{H!K rM! annual balance 年度余额
,m7Z w_. annual disposable income 每年可动用收入
9!2$?xqym annual estimates 周年预算
j E5=e</ annual fee 年费
zH~g5xgh annual general meeting 周年大会
c$u#U~~ annual growth rate 年增率；每年增长率
(U.VCSn annual long-term supplement 长期个案每年补助金
nHfAx/9! annual pensionable emolument 可供计算退休金的年薪
h]|2b0 annual report 年报
i1b3>H*3 Annual Report on the Consumer Price Index 《消费物价指数年报》
u8<Fk
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L+lye Ir' Annual Return Rules 《周年报表规则》
AGVipI # annual review of consumer prices 每年消费物价回顾
aK,\e/Oo annual roll-forward basis 逐年延展方式
m{lS-DlRg annual salary 年薪
$SniQ annual statement 年度报表；年度决算表
@}+B%R Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
-wNhbV2 annuitant 年金受益人
]i
`~ J annuity 年金
,s@S `KS0 annuity contract 年金合约
chE}`I? annuity on human life 人寿年金
Tn3 8]UL antecedent debt 先前的债项
%F;uW[4r ante-dated cheque 倒填日期支票
SokU9n! anticipated expenditure 预期开支
3rX8H`R anticipated net profit 预期纯利
,>TDxI; anticipated revenue 预期收入
`sRys oW anti-inflation measure 反通货膨胀措施
5: EE%(g9 anti-inflationary stance 反通货膨胀立场
0d`l ugf apparent deficit 表面赤字
?4Zo0DiUB apparent financial solvency 表面偿债能力
#X5Tt ; apparent partner 表面合伙人
N$ 2I z application for personal assessment 个人入息课税申请书
!+Sd%2o application of fund 资金应用
MpIP)bdq7 application to release as liquidator and to destruct the books of accounts and documents
PbMv M 申请免除清盘人职务及毁灭帐簿与文件
W%9"E??c appointed actuary 委任精算师
tf9a- s appointed auditor 委任核数师；委任审计师
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vO&R appointed trustee 委任的受托人
+ J}h appointer 委任人
#so"p<7 R apportioned pro rata 按比例分摊
4%TmW/yd apportionment 分配；分摊
G#'G9/Tm Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
*vzj(HGO apportionment formula 分摊方程式
k.H4Mf(4 apportionment of estate duty 遗产税的分摊
C\ cZ appraisal 估价；评估
zfGr1; appreciable growth 可观增长
]}_Ohe]X appreciable impact 显着影响
gGbq XG^ appreciable increase 可观增长
/"1[qT\F appreciation 增值；升值
-PiZvge appreciation against other currencies 相对其他货币升值
ZQ#AE VI, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
cW^u4%f't' appreciation tax 增值税
3 +D4$Y" appropriation 拨款；拨用；拨付
~~WX#Od*$ appropriation account 拨款帐目
%B Rll Appropriation Bill 拨款法案
j2%#xZ{33 appropriation-in-aid system 补助拨款办法
mi sPJO&QD approved assets 核准资产
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B+Pl6l)F approved basket stock 认可一篮子证券
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LBW# approved budget 核准预算
-9"[/ approved charitable donation 认可慈善捐款
(i^<er q approved charitable institution 认可慈善机构
FWyfFCK approved currency 核准货币；认可货币
n(Ry~Xu _ approved estimates 核准预算
[>kzQY T[ approved estimates of expenditure 核准开支预算
FzFP 0 approved overseas insurer 核准海外保险人
FOX 0 approved overseas trust company 核准海外信托公司
~T'$gl approved pooled investment fund 核准汇集投资基金
')E4N+h/ approved provident fund scheme 认可公积金计划
X,+N/ nku approved provision 核准拨款
O tm7j>w approved redeemable share 核准可赎回股份
%TQ5#{Y approved regional stock 认可地区性证券
{=E,.%8 approved retirement scheme 认可退休金计划
8';huq@C{ approved subordinated loan 核准附属贷款
/KCIb: U arbitrage 套戥；套汇；套利
JB!KOzw arbitrageur 套戥者；套汇者
_We4% arbitrary amount 临时款项
v;R+{ K87 arrangement 措施；安排；协定
0 aiE 0b9c arrears 欠款
T7 XbbU arrears of pay 欠付薪酬
4 = hz4(5a arrears of revenue 逾期未收税款；逾期未收的帐项
YR68'Sft[ articles of association 组织章程；组织细则；组织章程细则
GG`;c?d@ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
G/}nwj\ ascertainment of profit 确定利润
K6oQ x)| "Asia Clear" “亚洲结算系统”
A)o%\j Asia Commercial Bank Ltd. 亚洲商业银行有限公司
`[.4SIah Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
o}lA\ A Asian Development Fund [ADF] 亚洲发展基金
Ns `:= Asian dollar bond 亚洲美元债券
yvKKE Asian dollar market 亚洲美元市场
K;(t@GL? Asian dollar rate 亚洲美元利率
JuXuS Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
dw< b}2 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
uB3Yl =P asked price 沽盘；喊价；索价；卖方报价
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+!2h assessable income 应评税入息
N< 7 assessable loss 应评税亏损
::G0v assessable profit 应评税利润
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[?]DyOf assessable value 应评税值
~C ;gEE- assessed profit 估定利润
EcmyY,w assessed value 经评估价值
a/p
/< assessment 评税；评定；估价；评税单
Wwo`R5 assessment number 评税编号；估价编号
U^ xtS g assessment of additional tax 补加税评税
ln=:E$jX assessment of performance 业绩评估；实绩评价
YU% U Assessor 评税主任
L )/^%/! asset price bubbles 资产价格泡沫
]Saw}agE[% asset-backed securities 具资产保证的证券
[%BWCd8Q~P assets accretion 资产增值
uz e5u \ assets and liabilities 资产与负债
Je; HAhL assets betterment statement 资产递增表；资产改进表
g 2&P assets lending 实物放款；有抵押贷款
CjlA"_!%E assets of the company passing on the death 死者去世时转移的公司资产
ao)8ie assets pledged as security for liabilities 用作负债抵押的资产
RB/;qdq R assets portfolio 资产投资组合
2o9IP>#u assets price 资产价格
D,;6$Pvg^ assets quality 资产质素
BZWGXzOFh assets realization 资产变现
%(n^re uP assets refinancing arrangement 资产再集资安排
GF awmNZ assets securitization 资产证券化
a'A'%+2 assets situated outside Hong Kong 在香港以外地方的资产
$ &fm^1 assets stripping 削减资产；拆卖资产
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7+{ assets value 资产值
e.pq6D5 assignee 承让人
91j.%#[v' assignment 转让；转让书；转让契
.2:S0=xt< assignment of interest 权益转让
Z?tw#n[T assignment of letters patent and trade mark 专利证书及商标转让
F6 c1YI[ assignment of property 物业转让；物业转让书
8&KqrA86 assignment right 转让权
8 n)3'ok assignor 转让人
Nc[V kJ] associate 有联系的人；有关连人士；相联者；合伙人；联系人
,O ]AB Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
!7 fVO2m T associate member 附属会员
9Kd:7@U associated body corporate 相联法人团体
s~MC t|a associated company 相联公司；联属公司
qz /d6-0" associated corporation 相联法团
K
yFR;.F- Association of Chartered Certified Accountants [ACCA] [United Kingdom]
joJ:* oL 公认会计师公会〔英国〕
"?TKz:9r Association of Futures Exchange Brokers 香港期货经纪协会
Wc- 8j2 M Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
XP!7@: association of underwriters 承保人组织
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guB assumption of control 接管
n aB`@ assurance 担保；保险；转易；转易书
=5Auk 5& assurance of interest 权益的转易
/QCyA%y at 19XX price 按一九ＸＸ年价格计算
2w? 5 vSv at a discount 按赔价计算；按贴水价格计算；打折扣
OLM}en_L at a premium 按溢价计算；按升水价格计算
0] $5jW6] at call 通知付款；按通知
/N82h`\n at constant market price 按固定市价计算
0I@Cx {$ at constant price 按固定价格计算
ac??lHtH9 at cost 按成本计算
`SSUQ#@ at current market price 按当时市价计算；按现时市价计算
rC df*; at current price 按当时价格计算；按现时价格计算
0vm}[a4+i; at factor cost 按要素成本计算；按生产要素成本计算
JqYt^,,Q: at money-of-the-day price 按付款当日价格计算
-$m?ShDd at or better 按指定或较佳价位〔买卖指令〕
f$^+;j at par 按面值计算；平价
[?U b =sp at sight 见票即付
5!)_" u3 at the close 按收市盘
oc3}L^aD at the opening 按开市盘
(N25.}8 Y attestation 见证；见证条款
'=eE6=m^K at-the-money option 平价期权
<FFaaGiE> attorney 受权人；受托代表人
@:"GgkyDl# attornment 新拥有人承认书
koAM",5D attributable profit 可归属利润
[v$NxmRu attributable share value 可归属股份价值
#[{xEVf Auckland Stock Exchange 奥克兰证券交易所
mjz<,s`D auction 拍卖
r 2L =gI auctioneer 拍卖商
Co#_Cyxg=9 audit 审计；核数
#yVMC;J?W Audit Commission 审计署
&BDdJwE Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
% [ C-KQH 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
3V`.< audit review 帐目审查
_z3Y B Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`Gp !Y audited account 审计帐目；经审计的帐目
_C9 7G& audited annual account 经审计的周年帐目
N>}2&'I audited balance sheet 经审计的资产负债表
[5D g%?x auditor 核数师；核数主任；审计师
*PVv =SU auditor's certificate 核数师证明书；审计师证明书
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pe<T auditor's report 核数师报告；审计师报告
dE CH/vJ^ Aussie bond 澳元债券
HGjGV] N5 austerity budget 紧缩预算
cWA$O*A Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
E@F:U*A6% Australia All Ordinaries Index 澳洲所有普通股票指数
^."HD ( Australian Dollar [AUD] 澳元
c_r&)8 Australian Options Market 澳大利亚期权市场
2dF:;k k Australian Securities Commission 澳洲证券事务监察委员会
N%.D j H Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5{&<X .j v Australian Stock Exchange 澳大利亚证券交易所
TGJ\f Austrian Schilling [ATS] 奥地利先令
WrGz` authentication 认证；鉴证
f{Dc R " authority to purchase 委托购买证；委购书
MYb^ILz H3 authorization 认可；核准；授权；授权书
aab?hR authorization by direction 指示授权
HKdR?H M1 authorization by instruction 指令授权
!bHM:!6^ authorization by warrant 令状授权
a~-^ $Fzgy authorization of unit trust 单位信托的认可
S3k>34_%9 authorized agent 指定代理人
hsUP5_ authorized capital 法定资本
T?Dq2UW authorized clerk 出市员
p3NTI /- authorized dealer 认可交易商
Ay Obaa5 authorized financial institution 认可财务机构
3[jk}2R';p authorized fund 认可基金
^:RDu q authorized fund house 获授权的基金公司；认可基金公司
(Q$]X5L authorized institution 认可机构
} bs2Rxkh authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
cCj pQ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
] cv|A^ authorized insurer 获授权保险人；获认可承保人
0+\~^ authorized investment 特准投资项目
?Ze3t5Ll authorized person 获授权人
",ic"
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Nv
iPrp>c authorized share capital 法定股本
ZREAEGi{ automated quotation system 自动报价系统
(qP !x 2j Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
0P_Y6w+ 自动交易系统〔香港期货交易所有限公司〕
QJG]z'c+ automatic adjustment mechanism 自动调整机制
63$ R') automatic adjustment system 自动调整系统
2ju1<t,8) Automatic Clearing House 自动票据交换所
2rw<]Ce automatic exchange rates accumulation system 自动化汇率累集系统
"F+Wo& Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Yb|zE automatic teller machine [ATM] 自动柜员机
%V$ujun` autopay 自动转帐
I k#>6 available assets 可用资产
KcB ?[ available fiscal reserve 现存财政储备
C3 %, pDh available profit 可用利润
Te {L@sj Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^j2:fJOU# average 平均；平均数；海损
IpxFME%! average basic salary 平均基本薪金
Q#bFW?>y, average consumer expenditure 平均消费开支；一般消费开支
)W@H average cost 平均成本
o4kNDXP#S average cost of land production 增辟土地平均成本
m,u?
^ W average daily turnover 平均每日成交额
>oc7=F<8lS average daily wage rate 平均每日工资率
} V4 "-;P average expenditure pattern 平均开支模式
Ej1 [ry average growth rate 平均增长率
VmTk4?V4 average net fixed assets 固定资产平均净值
|jV4]7Luq average of relatives 相对价格平均数
dBG] J18 average price 平均价格
'Ph4( Yg average propensity to consume 平均消费倾向；一般消费倾向
X/1Z9 a+W average propensity to save 平均储蓄倾向；一般储蓄倾向
<EI'N0~KG average rate 平均率
T
T0O % average revenue 平均收入；平均收益
IEzZ$9,A5 average stock 平均库存；平均存货
<MN+2^ed& average yearly rent 平均年租
e<^tY0rR& avoidance of double taxation 避免双重课税
0nAeeVz| avoidance of tax 避税
