A:
Y' yH;M z A share Ａ股；甲类股份
q-.,nMUF abatement of tax 减税；减扣免税额
xGu r ABN AMRO Bank N.V. 荷兰银行
Qc gRAo+u above-the-line expenditure 线上项目支出；经常预算支出
qm./|#m> above-the-line receipt 线上项目收入；经常预算收入
RM K"o? ABSA Asia Limited 南非联合亚洲有限公司
"^4_@ oo absolute change 绝对数值变更
G;&-\0>W absolute expenditure 实际开支
y<HO:kZ8` absolute guideline figure 绝对准则数字
G"\`r* O absolute interest 绝对权益
@{YS}&Q / absolute order of discharge 绝对破产解除令
&0='r;*i absolute profit margin 绝对利润幅度
U@gn;@\ absolute value 实值；绝对值
>ZPsjQuf" absolutely vested interest 绝对既得权益
eCN })An absorbed cost 已吸收成本；已分摊成本
Y]NSN-t absorption 吸收；分摊；合并
=4[v 3Qx absorption rate 吸收率；摊配率；分摊率
4#ug]X4Y') ACB Finance Limited 亚洲商业财务有限公司
|zR8rqBX; acceptable form of reciprocity 合理的互惠条件
8dZ0rPd? acceptable rate 适当利率；适当汇率
R<[qGt|L acceptance agreement 承兑协议
1nQWW9i acceptance for honour 参加承兑
3 3#0J$j7 acceptor 承兑人；接受人；受票人
E_k$W5 acceptor for honour 参加承兑人
3{ LP?w :@ accident insurance 意外保险
zhpx"{_ Accident Insurance Association of Hong Kong 香港意外保险公会
4kG,*3 &2 accident insurance scheme 意外保险计划
t *1u[~= accident year basis 意外年度基准
{7 $c8 i accommodation 通融；贷款
'XZ) !1N accommodation bill 通融票据；空头票据
MZlk0o2 accommodation party 汇票代发人
~MS\
account balance 帐户余额；帐户结余
'`eO\huf account book 帐簿
F">Qpgt account collected in advance 预收款项
2T fz=7h$ account current book 往来帐簿
Pdt 6nzfr account of after-acquired property 事后取得的财产报告
}D7I3]2> account of defaulter 拖欠帐目
b+@JY2dvj account payable 应付帐款
_{ r=.W+ w account payee only [A/C payee only] 只可转帐；存入收款人帐户
Fb^:V4<T account receivable 应收帐款
aemc2b* account receivable report 应收帐款报表
c%&: 6QniZ account statement 结单；帐单；会计财务报表
30XR
82P/ account title 帐户名称；会计科目
%;e /7`>Ma accountant's report 会计师报告
;k7xMZs Accountant's Report Rules 会计师报告规则
11<Qxu$rL accounting and auditing procedure 会计与审计程序；会计与核数程序
{jYOs l Accounting Arrangements 《会计安排》
!OA]s%u accounting basis 会计基础
g{8,Wx,, accounting by Official Receiver 破产管理署署长呈交的帐目
uM_# Accounting Circular 《会计通告》
f2^r[kPX" accounting class 会计类别
TYJ:! accounting date 记帐日期；会计结算日期
4d8B `Fa9 accounting for money 款项核算
bty/ Accounting Officer 会计主任
eU<]o<
\Qo accounting period 会计报告期；会计期
HRiL.DS accounting policy 会计政策；会计方针
EGZb7:Y? accounting practice 会计惯例
LM7$}#$R accounting principle 会计准则
j:E<p_T accounting record 会计记录
wQwQXNG accounting report 会计报告
1E73i_L Accounting Services Branch [Treasury] 会计事务部〔库务署〕
bzX\IrJpOZ Accounting Society of China 中国会计学会
q)Fq
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JMH8MH* accounting system 会计制度；会计系统
5dB'&8DX accounting transaction 会计事项；帐务交易
D9FJ 1~ accounting treatment 会计处理
gF$V$cU accounting year 会计年度
-C<zF`jO accretion 增值；添加
q|Q k2M accrual 应计项目；应累算数目
9G+V;0 Q accrual basis 应计制；权责发生制
B
x (uRj accrual basis accounting 应计制会计；权责发生制会计
KuMF^0V%c accrue 应累算；应计
:,J}z~I,lB accrued benefit 应累算利益
0&/b4 2W accrued charges 应计费用
D3)zk@N accrued cumulative preference share dividend 应累算的累积优先股股息
UN zlN accrued expenses 应累算费用
%,Ap7X3:QT accrued interest payable 应付利息；应计未付利息
i K12 pw accrued interest receivable 应收利息；应计未收利息
wg0 \_ @3 accrued right 累算权益
"g' jPwFG accruing profit 应累算的利润
<o+< H accumulated fiscal reserve 累积财政储备
*,Za6.= accumulated profit 累积利润；滚存溢利
r=6v`)Qr accumulated reserve 累积储备
{W]=~*w accumulation of surplus income 累积收益盈余
mZx&Xez_G acquired assets 既得资产
mExVYp h acquisition 收购；购置；取得
'k4E4OB acquisition cost 购置成本
Clh!gpB c acquisition expenses 购置费用
|i ZfYi&^ acquisition of 100% interest 收购全部股权
/r- aPJX acquisition of control 取得控制权
dw TMq*e acquisition of fixed assets 购置固定资产
Q" ,0F{' acquisition of shell “买壳”
6e _dJ=_ acquisition price 收购价
kI:}| _ act of God 天灾
(4\d]*u5-c acting partner 执事合伙人
7f~ S f active market 买卖活跃的市场；交投畅旺的市场；旺市
1.gG^$J d active partner 积极参与的合伙人
Tp0b S active trading 交投活跃
] Puy!Q actual circulation 实际流通
i: Zm*+Gi actual cost 实际成本
c wOJy > actual expenditure 实际开支；实际支出
ZeEWp3vW actual income 实际入息；实际收入；实际收益
fgBM_c&9T actual market 现货市场
59#lU~Kv actual price 现货价；实际价格
]ix!tb.Q actual profit 实际利润
7{xh 8#m actual quotation 实盘；实际价位；实际报价
!YP @m~ actual year basis 按实际年度计算
8P"_# M?! actuals 实货
:<Fe actuarial investigation 精算调查
Wy ZL9 K{? actuarial principle 精算原则
%/>Y/!; actuarial report 精算师报告
=&},;VOh Actuarial Society of Hong Kong 香港精算学会
8Th` ]tI actuarial valuation 精算师估值
|=EZ1<KzD actuary 精算师
y B3; ad referendum agreement 暂定协议；有待覆核的协定
Q6XRs Fc ad valorem duty 从价税；按值征税
o}<4*qlI ad valorem duty system 从价税制
AQc,>{Lm ad valorem fee 从价费
Y2O"]phi@ ad valorem tariff 从价关税
%%Qo2^- additional allowance 额外免税额
/[9t` additional amount for unexpired risk 未过期风险的额外款额
f}L*uw additional assessable profit 补加应评税利润
e {KByFl additional assessment 补加评税
LC})ciWa additional commitment 额外承担
|Xw/E) jA additional commitment vote 额外承担拨款
&
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j+ ^oz' q additional dependent parent allowance 供养父母额外免税额
!=y] Sv~h additional provision 额外拨款
E d:eGm } additional stamp duty 附加印花税
HBY.DCN[Z additional tax 补加税罚款；补加税款
XT d3|Pm Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
T<I=%P) adjudged bankrupt 被裁定破产
'oN\hy($,h adjudicated bankrupt 裁定破产人
qiZO _=0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
!bC+TYsU adjudication of bankruptcy 裁定破产；宣告破产
2jbIW* adjudication of insolvency 裁定无力偿还债务
ZbT/$\0(6 adjusted actual 经调整的实数；调整后的实数
!I\!;b adjusted current assets 经调整的流动资产；调整后的流动资产
< Z|Ep1W adjusted figure 经调整的数字；调整后的数额
\@>b;4Fb+N adjusted liabilities 经调整的负债；调整后的负债
7 t?* adjusted loss 经调整的亏损；调整后的亏损
(n1Bh~R^ 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
= 0-
$W5E adjusted profit 经调整的利润；调整后的利润
U;n*j3wT adjusted surplus 经调整的盈余额；调整后的盈余额
r|*&GHo L adjusted value 经调整的价值；调整后的价值
ql GW.jY. adjustment 调整；修订；理算〔保险〕
j Ah2N3) adjustment centre 调剂中心
1.D-FPK adjustment lag 调整过程的时间差距；调整时差
$HG}[XD? adjustment mechanism 调整机制
fA=#Fzk 2 adjustment of loss 亏损调整
n$aA) "A # adjustment process 调整过程；调整程序
J>^\oAgp E adjustment range 调整幅度
Jjl%R[mI administered exchange rate 受管制汇率
huudBc
A[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5`]UE7gT administration expenses 行政费用
nr)c!8 administration fee 手续费；行政费
63!rUB!
administration in bankruptcy 破产管理
?+c`]gO7N administration order 遗产管理令
" v}pdUW administrator 管理人；遗产管理人
c V-1?h63 administrator of the estate 遗产管理人
&3Zy|p4V< admission of debt 债项承认书
5[{*{^F4 admission of proof 接纳债权证明
h C=:q advance 放贷款项；垫付款项；预支款项；预付款项
9]'($:LF08 advance account 暂支帐目；预付款帐户
>\ u<&>i advance compensation 预付补偿金
}YOL"<,:o advance from shareholder 股东垫款
~Z ~v advance pending reimbursement 预支以待日后付还
hCYQGx0 advanced economy 先进经济体系
E(Rh#+] Y5 advancement 预付；预付财产
=&dW(uyzY advances warrant 垫款令
7DKz;o advancing 贷出
)s9',4$eK< adverse balance 逆差
$ DBGLmw adverse exchange 逆汇
$ \*`
}Y advertisement addressed to shareholders 在报章刊登的致股东通告
93IFcmO.H@ advice for collection 托收通知书
\tyg(srw0 advice of drawing 提款通知书；汇票通知书
d /74{. advice of payment 付款通知
O8U<{jgAG Advisory Committee [Securities and Futures Commission]
`d 2,*KR 谘询委员会〔证券及期货事务监察委员会〕
"&Qctk`<P Advisory Committee on Diversification 经济多元化谘询委员会
.bD_R7Bi6 affidavit 誓章；遗产申报誓章
U Q@7n1 affidavit of no receipt 述明无收款的誓章
YHV-|UNF affiliate 联号；联营公司；附属公司
(!5LW '3B affiliated company 附属公司；联号；联营公司
( #Z` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
xw<OLWW affordability 负担能力
W/=|/-\]/ African Development Bank [AfDB] 非洲开发银行
f-2$
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8_H=^a>2 after-hours dealing 市后交易
mq fO4"lt after-tax profit 税后盈利；税后利润；税后溢利
c~ <1 ': agency agreement 代理协议
$[@0^IJq=K agency expenses 代理机构的开支
hIJ) MZU| agency fee 代理费
~^)^q8 Agency Law 《代理法》
`A/j1UWJ agent 代理人；承销人
wzjU,Mw e agent of company 公司代理人
/cFzotr"9 agent's fee 代理人费；经纪费
Fk=}iB#( aggregate 总计；总数；总体数字
~n!!jM:N aggregate amount 总款额；总额
M!M! Ni aggregate assets and liabilities 总体资产与负债
= \ ,
qP aggregate at constant price 按固定价格计算的总体数字
K yP)Qzp aggregate demand 总需求
K 3GSOD> aggregate gross position 总持仓量
~9Cz6yF aggregate limit 总限额
uk`8X` ' aggregate of salaries tax 合计薪俸税
qIwV q!= aggregate performance 总体表现；总体业绩
fR-C0"c aggregate supply 总体供应
W</n=D<,I aggregate surplus 总盈余
t j Vh^ aggregate total 整体总额
Vy G4(X va aggregate value 总值；合计价值
Z< b"`ty. aggregated basis 合计基准
4\
/ *jA aggregated net chargeable income 合计应课税入息实额
G&eP5'B4i aggregation 合并计算；合计；总和
qu6DQ@
~YC aggregation of incomes of husband and wife 夫妇入息合并计算
$t rAC@3O@ aggregation of property 财产的总和
r!N]$lB agio 差价；贴水
FdOFE.l 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》
X7*` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
fn{S
"33" 《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》
J?:[$ C5 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|f 2A89 《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》
YJ7V`N p Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!$XHQLqF2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ZC^C agreement for a settlement 授产协议
}U yQ# U agreement for assignment 转让协议
3mt%!}S agreement for sale 售卖协议；买卖协议
6\d X agreement for sale and purchase 买卖协议
Md; /nJO~{ agreement for the payment of interest 支付利息协议
VU!w!GN]Y agreement for the repayment of money 还款协议
-[#n+`M agreement of reinsurance 再保险协议
~bA,GfSn0 Agricultural Bank of China 中国农业银行
_.18 z+ air passenger departure tax 飞机乘客离境税
SjcL#S($&Y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
BZ+-p 5]- airport tax 机场税
w3*-^: ?j alcohol duty 酒精税
\X}8 q alienation 让与；让渡；转让
S9Y[4*// alimony 生活费；赡养费
YwT-T,oD All Ordinaries Index [AOI] 所有普通股指数
5a8>g
[2U all risks 全险；综合险
#'o7x 'n^ All Sales Record for Stock Market 《股票市场成交报告》
msTB'0 Allied Capital Resources Limited 新联财务有限公司
Vj^dD9: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{gy+3
allocation letter 拨款信件
q{4|Kpx@ allocation of fund 分配款项；预留款项
fJ80tt?r allocation of profit 利润分配；溢利分配
%EbiMo ]3B allocation warrant 拨款令
d }0qJoH4 allotment 分配；配股
&y_? rH allotment notice 股份配售通知；配股通知
W 5DbFSgB allotment of shares 股份分配
sroGER . allowable 可获宽免；免税的
]= x
1`j allowable business loss 可扣除的营业亏损
q7]>i! A allowable expenses 可扣税的支出
Bmr< O ! allowance 免税额；津贴；备抵；准备金
?KN:r E allowance for debts 债项的免税额
0~E 6QhV: allowance for depreciation by wear and tear 耗损折旧免税额
DR+,Y2!_GT allowance for funeral expenses 殡殓费的免税额
]YD(`42 x allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Y\t_& px allowance for repairs and outgoings 修葺及支出方面的免税额
[ F([ allowance to debtor 给债务人的津贴
^o<[.
) alteration of capital 资本更改
s^|\9%WD alternate trustee 候补受托人
99ASIC! amalgamation 合并
KjR4=9MD ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
6n w&$I ambit of charges 征税范围；收费范围
pVokgUrC amended valuation 经修订的估值
Wpm9`K American Commodities Exchange 美国商品交易所
H* !5e0~rR American Express Bank Limited 美国运通银行
N7.
@FK American Stock Exchange 美国证券交易所
;lfWu U%R amortization 摊销
0o/B{|rv amount due from banks 存放银行同业的款项
[QEw K|!L amount due from banks abroad 存放海外银行同业的款项
EnCU4CU` amount due from holding companies 控股公司欠款
t3F?>G#y amount due from local banks 存放本港银行同业的款项
nmE5]Pcg amount due to banks 银行同业的存款
0^<, ( ]! amount due to banks abroad 海外银行同业的存款
,w\ wQn>]K amount due to holding companies 控股公司存款
6Dzs? P amount due to local banks 本港银行同业的存款
LDX*<( amount due to outport banks 外埠银行同业的存款
Jh2 Wr!5 amount for note issue 发行纸币的款额
C-#.RI7 amount of bond 担保契据的款额
? eWJa amount of consideration 代价款额
C6k4g75U2 amount of contribution 供款数额
?n*fy amount of indebtedness 负债款额
i!~>\r\6\ amount of principal of the loan 贷款本金额
8 lS($@@{ amount of rates chargeable 应征差饷数额
{rGYRn, amount of share capital 股本额
T^ )plWw amount of sums assured 承保款额
Xem| o& amount of variation 变动幅度
i: Mc(mW amount of vote 拨款数额
STT2o= amount payable 应付款额
Qb@eK$wo} amount receivable 应收款额
|zMqJ.qu Amsterdam Stock Exchange 阿姆斯特丹证券交易所
%Dyh:h analysis 分析
PNmF}" ancillary risk 附属风险
i:k-" annual account 周年帐目；周年帐目报表；年度决算；年结
eY3=|RR annual accounting date 年结日期
)fCMITq.| annual allowance 每年免税额；年积金；年度津贴；年津
\!PV*%P annual balance 年度余额
7\/u& annual disposable income 每年可动用收入
V4?Oc2mS annual estimates 周年预算
FW^.m?}| annual fee 年费
\dNhzd# annual general meeting 周年大会
Y(z }[`2 annual growth rate 年增率；每年增长率
%c0z) R~ annual long-term supplement 长期个案每年补助金
C9Wojo. annual pensionable emolument 可供计算退休金的年薪
] j1
vbk annual report 年报
i0i`k^bA Annual Report on the Consumer Price Index 《消费物价指数年报》
r4S=I annual return 周年报表；周年申报表；每年报税表格
M/)B" q Annual Return Rules 《周年报表规则》
UhA _1A'B annual review of consumer prices 每年消费物价回顾
3 9yz~ annual roll-forward basis 逐年延展方式
#rq?f annual salary 年薪
X=#It&m%s annual statement 年度报表；年度决算表
u m{e&5jk Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
5])8qb/F annuitant 年金受益人
mQnL<0_<f annuity 年金
r?]%d! annuity contract 年金合约
2i"HqAB annuity on human life 人寿年金
:OX$LCi antecedent debt 先前的债项
[^Q&suy ante-dated cheque 倒填日期支票
,-!2 5G anticipated expenditure 预期开支
k) Zn> anticipated net profit 预期纯利
h/{8bC@bi anticipated revenue 预期收入
vQcUaPm\$ anti-inflation measure 反通货膨胀措施
?}v}U^ anti-inflationary stance 反通货膨胀立场
M .t@@wq apparent deficit 表面赤字
oM2|]ew) apparent financial solvency 表面偿债能力
M!-q}5' ; apparent partner 表面合伙人
:` ;(p{ application for personal assessment 个人入息课税申请书
^} tL nF application of fund 资金应用
a /QIJ*0 application to release as liquidator and to destruct the books of accounts and documents
E"ZEo9y@^ 申请免除清盘人职务及毁灭帐簿与文件
q< b"M$ appointed actuary 委任精算师
4u7 Cm appointed auditor 委任核数师；委任审计师
c J2y)` appointed trustee 委任的受托人
aDXpkG0E appointer 委任人
_J` |<}?t; apportioned pro rata 按比例分摊
7
s7}?l9 apportionment 分配；分摊
/^~p~HKtx Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
J/L)3y apportionment formula 分摊方程式
A}gYcc85Z apportionment of estate duty 遗产税的分摊
f< ^ScFVR appraisal 估价；评估
oO8]lHS?@ appreciable growth 可观增长
wXP_]- appreciable impact 显着影响
EQ6l:[ appreciable increase 可观增长
" S ?Km appreciation 增值；升值
+BU0 6lLD appreciation against other currencies 相对其他货币升值
)Kxs@F appreciation of the exchange value of Hong Kong dollar 港元汇值上升
i_|h{JK) appreciation tax 增值税
M PqY?KF appropriation 拨款；拨用；拨付
)_X;9% L7 appropriation account 拨款帐目
5
Xk~,%-C Appropriation Bill 拨款法案
|&9 tU appropriation-in-aid system 补助拨款办法
FYxUOO approved assets 核准资产
md.* approved basket stock 认可一篮子证券
*X%?3"WH8 approved budget 核准预算
)hePN4e dj approved charitable donation 认可慈善捐款
3O #~dFnp approved charitable institution 认可慈善机构
rve7YS' approved currency 核准货币；认可货币
5T7_[{ approved estimates 核准预算
"tqS|ok. approved estimates of expenditure 核准开支预算
Ma% E&.ed approved overseas insurer 核准海外保险人
/,=Wy"0TJ approved overseas trust company 核准海外信托公司
8 [vl3C approved pooled investment fund 核准汇集投资基金
]}jgB 2x7 approved provident fund scheme 认可公积金计划
7Ntjx(b$"h approved provision 核准拨款
FEge+`{, approved redeemable share 核准可赎回股份
$0S.@wUG approved regional stock 认可地区性证券
&z7N \n approved retirement scheme 认可退休金计划
U{j5kX approved subordinated loan 核准附属贷款
;4+qPWwq8W arbitrage 套戥；套汇；套利
]H @v arbitrageur 套戥者；套汇者
r 0rJ.}! arbitrary amount 临时款项
&f
(sfM_n arrangement 措施；安排；协定
x0}<n99qE arrears 欠款
:_W 0Af09 arrears of pay 欠付薪酬
gvow\9{|C arrears of revenue 逾期未收税款；逾期未收的帐项
XHU<4l:kl articles of association 组织章程；组织细则；组织章程细则
B iVd
ka Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
=e"H1^Ml ascertainment of profit 确定利润
gEcnn .(S "Asia Clear" “亚洲结算系统”
2<`gs(oxXe Asia Commercial Bank Ltd. 亚洲商业银行有限公司
|6\FI? Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
DW'0j$; Asian Development Fund [ADF] 亚洲发展基金
"~ .8eKRQ Asian dollar bond 亚洲美元债券
(:t Tx>V# Asian dollar market 亚洲美元市场
I^rZgp<'i Asian dollar rate 亚洲美元利率
6)tB{:h&~0 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
YzforM^F Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4WBo ZJ asked price 沽盘；喊价；索价；卖方报价
%!N2!IiVs assessable income 应评税入息
iKR8^sj7S assessable loss 应评税亏损
d;@E~~o?B] assessable profit 应评税利润
^sr:N5~z` assessable value 应评税值
T%N~oa assessed profit 估定利润
%fex uy4 assessed value 经评估价值
eSQzjR* assessment 评税；评定；估价；评税单
')Dp%"\? assessment number 评税编号；估价编号
9-X{x95] assessment of additional tax 补加税评税
'@3a,pl assessment of performance 业绩评估；实绩评价
i-K"9z| ) Assessor 评税主任
N|j;=y! asset price bubbles 资产价格泡沫
mjkw&2 asset-backed securities 具资产保证的证券
&r 5&6p assets accretion 资产增值
/)eNx assets and liabilities 资产与负债
WF3DGqs_] assets betterment statement 资产递增表；资产改进表
YUP%K!k assets lending 实物放款；有抵押贷款
i-Ge *? assets of the company passing on the death 死者去世时转移的公司资产
(50 [,:# assets pledged as security for liabilities 用作负债抵押的资产
V'f&JQ A assets portfolio 资产投资组合
O>tC] sm% assets price 资产价格
K%aPl~e assets quality 资产质素
2 Be ?5+ assets realization 资产变现
Sm*Jysy` assets refinancing arrangement 资产再集资安排
o[Wagg.% assets securitization 资产证券化
=2vMw] assets situated outside Hong Kong 在香港以外地方的资产
/eU1(oo&`5 assets stripping 削减资产；拆卖资产
=0 !\F~ assets value 资产值
X+'^ Sp assignee 承让人
xqi *N13 assignment 转让；转让书；转让契
]IbPWBX assignment of interest 权益转让
r=iMo7q assignment of letters patent and trade mark 专利证书及商标转让
@?^LxqAWA assignment of property 物业转让；物业转让书
%Mb(
c+7 assignment right 转让权
.5#t B*H assignor 转让人
|R
&3/bEr associate 有联系的人；有关连人士；相联者；合伙人；联系人
uZ=UBir Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9wDBC~. associate member 附属会员
u]>>B>KOJ7 associated body corporate 相联法人团体
:<WQ;q associated company 相联公司；联属公司
67K RM(S associated corporation 相联法团
9$ \;voo Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Gn2bZ%l 公认会计师公会〔英国〕
Ma*dIwEp Association of Futures Exchange Brokers 香港期货经纪协会
_L `N^I. Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9wYtOQ{g association of underwriters 承保人组织
JtrDZ;^@
assumption of control 接管
c|!A?>O? i assurance 担保；保险；转易；转易书
zvK5Zx l assurance of interest 权益的转易
C&CsI] @g at 19XX price 按一九ＸＸ年价格计算
|)72 E[lL at a discount 按赔价计算；按贴水价格计算；打折扣
7gdU9c/q, at a premium 按溢价计算；按升水价格计算
DS,FVh".| at call 通知付款；按通知
EZwdx at constant market price 按固定市价计算
LGo@F;!n at constant price 按固定价格计算
+~i+k~{`H at cost 按成本计算
0:B^ at current market price 按当时市价计算；按现时市价计算
ma]F%E+$ at current price 按当时价格计算；按现时价格计算
~QEXB*X-g' at factor cost 按要素成本计算；按生产要素成本计算
l_j<aCY?| at money-of-the-day price 按付款当日价格计算
@7[.> I( at or better 按指定或较佳价位〔买卖指令〕
5w [ = at par 按面值计算；平价
]ZryY
EB at sight 见票即付
&Lt$a_y> at the close 按收市盘
Rm\ ']; at the opening 按开市盘
5?~[|iPv
attestation 见证；见证条款
h,WY2Hr at-the-money option 平价期权
+ GPT:\*q6 attorney 受权人；受托代表人
,;=( )- attornment 新拥有人承认书
<@AsCiQF attributable profit 可归属利润
Y +_5"LV attributable share value 可归属股份价值
7N59B z Auckland Stock Exchange 奥克兰证券交易所
dD.d?rnZq7 auction 拍卖
1J{z}yPHc auctioneer 拍卖商
U)I `:J+A audit 审计；核数
C +?@iMh Audit Commission 审计署
D8D!1 6_ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
#Wc #fP 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
i\Q"a B"r audit review 帐目审查
\#+2; L Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
PVkN3J audited account 审计帐目；经审计的帐目
:kiO audited annual account 经审计的周年帐目
^tKOxW#
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Pdm6u73 auditor 核数师；核数主任；审计师
FG5c:Ep auditor's certificate 核数师证明书；审计师证明书
4(0t
GF auditor's report 核数师报告；审计师报告
%d[xr h Aussie bond 澳元债券
zyp"*0z Ur austerity budget 紧缩预算
|gRgQGeB Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
% 6hw Australia All Ordinaries Index 澳洲所有普通股票指数
hp z*jyh8 Australian Dollar [AUD] 澳元
=@jM x^A" Australian Options Market 澳大利亚期权市场
F)5B[.ce Australian Securities Commission 澳洲证券事务监察委员会
lKhh= Pc2 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
i(f;'fb* Australian Stock Exchange 澳大利亚证券交易所
6[2?m*BsN Austrian Schilling [ATS] 奥地利先令
4bF Vyv authentication 认证；鉴证
=E~5&W7 authority to purchase 委托购买证；委购书
z vylL
M authorization 认可；核准；授权；授权书
lQ<n
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;7n*PBUJJ authorization by instruction 指令授权
O"^a.`27 authorization by warrant 令状授权
WKIiJ{@L authorization of unit trust 单位信托的认可
6[|< authorized agent 指定代理人
eW*ae;-
authorized capital 法定资本
PLD'Q,R authorized clerk 出市员
=O'%)Y& authorized dealer 认可交易商
K J^GUqVl authorized financial institution 认可财务机构
Y7V&zF{ authorized fund 认可基金
m3xj5]# ^$ authorized fund house 获授权的基金公司；认可基金公司
AW&s-b%P authorized institution 认可机构
&|\}\+0Z authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
IZv, Wo authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
;ld~21#m authorized insurer 获授权保险人；获认可承保人
jG (~9P7 authorized investment 特准投资项目
B{ UoNm@ authorized person 获授权人
I nK)O '; authorized representative 获授权代表
6ym)F!t8l authorized share capital 法定股本
XhD fI
& automated quotation system 自动报价系统
>;r0 5,mc Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
RowiSW 自动交易系统〔香港期货交易所有限公司〕
H'\ E A(v+ automatic adjustment mechanism 自动调整机制
3R:i*8C automatic adjustment system 自动调整系统
_%Ld
E z Automatic Clearing House 自动票据交换所
h5J wB<8 automatic exchange rates accumulation system 自动化汇率累集系统
UR2)e{RXg Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
X|1YG ZJ automatic teller machine [ATM] 自动柜员机
^`MDP`M; autopay 自动转帐
!gew;Jz available assets 可用资产
7-IeJ6,D available fiscal reserve 现存财政储备
C$ `Y [w available profit 可用利润
4 bzn^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Bg0cC average 平均；平均数；海损
8si^HEQ8 average basic salary 平均基本薪金
v!h-h&p O7 average consumer expenditure 平均消费开支；一般消费开支
.) ;:K average cost 平均成本
@CI6$ average cost of land production 增辟土地平均成本
V@'S #K# average daily turnover 平均每日成交额
X@q1 ;J average daily wage rate 平均每日工资率
FF!g9> average expenditure pattern 平均开支模式
R,+(JgJ average growth rate 平均增长率
hBE> e a average net fixed assets 固定资产平均净值
&E`Z_} ~ average of relatives 相对价格平均数
rg/vxTl average price 平均价格
S)|b%mVwR average propensity to consume 平均消费倾向；一般消费倾向
<1.mm_pw average propensity to save 平均储蓄倾向；一般储蓄倾向
k+M-D~@5H average rate 平均率
X2?_lZ[\ average revenue 平均收入；平均收益
1 ZFSz{ average stock 平均库存；平均存货
PuCA
@qY average yearly rent 平均年租
r['C.S6 avoidance of double taxation 避免双重课税
-Ep6 .v avoidance of tax 避税
