A:
$5 G(_ A share Ａ股；甲类股份
J(#6Cld`c abatement of tax 减税；减扣免税额
O"~[njwkE ABN AMRO Bank N.V. 荷兰银行
% ^lD above-the-line expenditure 线上项目支出；经常预算支出
Gf.ywqE$Y$ above-the-line receipt 线上项目收入；经常预算收入
72~L ? ABSA Asia Limited 南非联合亚洲有限公司
ZskX!{ absolute change 绝对数值变更
Ne<S_u2nT absolute expenditure 实际开支
~2rQ80_ absolute guideline figure 绝对准则数字
K9xvog absolute interest 绝对权益
#>aq'47j absolute order of discharge 绝对破产解除令
&l2xh~L absolute profit margin 绝对利润幅度
Fya*[)HBo absolute value 实值；绝对值
A;rk4)lij absolutely vested interest 绝对既得权益
$Be hU absorbed cost 已吸收成本；已分摊成本
c9 Et Uv~ absorption 吸收；分摊；合并
-b!Z (}JK absorption rate 吸收率；摊配率；分摊率
^)]U5+g? ACB Finance Limited 亚洲商业财务有限公司
y_L8i[ acceptable form of reciprocity 合理的互惠条件
^9,^ BHlC0 acceptable rate 适当利率；适当汇率
=A, B'n\R acceptance agreement 承兑协议
iqB5h|
` acceptance for honour 参加承兑
fe yc acceptor 承兑人；接受人；受票人
* bp09XG acceptor for honour 参加承兑人
X9?)P 5h= accident insurance 意外保险
}d}sC\>U Accident Insurance Association of Hong Kong 香港意外保险公会
%N&.B accident insurance scheme 意外保险计划
% 7mGMa/ accident year basis 意外年度基准
n32"cFPpT accommodation 通融；贷款
LI.WcI3uS accommodation bill 通融票据；空头票据
<Mvni z accommodation party 汇票代发人
k^ZP~.G account balance 帐户余额；帐户结余
W6>t!1oO+ account book 帐簿
.:&` PaMt account collected in advance 预收款项
ep"{{S5g account current book 往来帐簿
9+ 9g (6 account of after-acquired property 事后取得的财产报告
yOz6a :r account of defaulter 拖欠帐目
V.
i{IW account payable 应付帐款
&X:;B' account payee only [A/C payee only] 只可转帐；存入收款人帐户
8:c=h/fa
account receivable 应收帐款
v zs4tkG account receivable report 应收帐款报表
fD[O
tc account statement 结单；帐单；会计财务报表
OcV,pJ account title 帐户名称；会计科目
eef&ZL6g accountant's report 会计师报告
AjEy@ / Accountant's Report Rules 会计师报告规则
=_BHpgL accounting and auditing procedure 会计与审计程序；会计与核数程序
HUjX[w8 Accounting Arrangements 《会计安排》
k F^4kCJ@ accounting basis 会计基础
f$^wu~ accounting by Official Receiver 破产管理署署长呈交的帐目
qZF&^pCF} Accounting Circular 《会计通告》
X[ Ufq^fyA accounting class 会计类别
/v 9qrZ$$ accounting date 记帐日期；会计结算日期
R / " f accounting for money 款项核算
TO G4=y-N Accounting Officer 会计主任
?`e@ o? accounting period 会计报告期；会计期
T5T%[Gv accounting policy 会计政策；会计方针
a6 vej accounting practice 会计惯例
_ab8z]H accounting principle 会计准则
!0lk}Uzkh accounting record 会计记录
N4,oO H~ accounting report 会计报告
C[%Qg=< Accounting Services Branch [Treasury] 会计事务部〔库务署〕
55s5(]`d Accounting Society of China 中国会计学会
P]n0L4c accounting statement 会计报表
0fX` >-X accounting system 会计制度；会计系统
,u>LAo0 accounting transaction 会计事项；帐务交易
ORrZu$n`p accounting treatment 会计处理
3);P !W4> accounting year 会计年度
M rgj*| accretion 增值；添加
D|(\5]:R accrual 应计项目；应累算数目
hO[_ _j8 accrual basis 应计制；权责发生制
db,?b>,EE accrual basis accounting 应计制会计；权责发生制会计
8<}=f4vUj5 accrue 应累算；应计
<o|fH~? X accrued benefit 应累算利益
c6 &k?Puy accrued charges 应计费用
<vWP_yy accrued cumulative preference share dividend 应累算的累积优先股股息
v3cMPN accrued expenses 应累算费用
b||usv[or accrued interest payable 应付利息；应计未付利息
J:W+'x`@ accrued interest receivable 应收利息；应计未收利息
n[e C accrued right 累算权益
ynM:]*~K accruing profit 应累算的利润
./;u hj accumulated fiscal reserve 累积财政储备
94&t0j _ accumulated profit 累积利润；滚存溢利
.F$}a% accumulated reserve 累积储备
U9T}iI accumulation of surplus income 累积收益盈余
'V^M+ng acquired assets 既得资产
tf 7HhOCYX acquisition 收购；购置；取得
\E,2VM@6 acquisition cost 购置成本
?=4oxPe acquisition expenses 购置费用
= YVxQj acquisition of 100% interest 收购全部股权
!H U$V9C acquisition of control 取得控制权
YK{J"Kof acquisition of fixed assets 购置固定资产
$"NH{%95} acquisition of shell “买壳”
3'x>$5 W acquisition price 收购价
7xO05)bz act of God 天灾
6M&ajl`o acting partner 执事合伙人
PEEaNOk
1b active market 买卖活跃的市场；交投畅旺的市场；旺市
%XN;S29d5W active partner 积极参与的合伙人
-h7ssf'u[ active trading 交投活跃
]QR]#[Tn' actual circulation 实际流通
QAx 9W% actual cost 实际成本
vdn)+fZ;
actual expenditure 实际开支；实际支出
hd'fWFW N actual income 实际入息；实际收入；实际收益
*~
I HVU actual market 现货市场
sXEIC #rq actual price 现货价；实际价格
OEl;R7aOB& actual profit 实际利润
2?%4|@*H? actual quotation 实盘；实际价位；实际报价
jj2=|)w$3 actual year basis 按实际年度计算
'lE{Nj *7 actuals 实货
?jfh'mCA actuarial investigation 精算调查
,w6?Ap actuarial principle 精算原则
4|&/# Cz^Y actuarial report 精算师报告
C zw ]5 Actuarial Society of Hong Kong 香港精算学会
:'%|LBc0 actuarial valuation 精算师估值
;6R9k]5P% actuary 精算师
kJ"rRsK ad referendum agreement 暂定协议；有待覆核的协定
;taZixOH ad valorem duty 从价税；按值征税
1@{ov!YB] ad valorem duty system 从价税制
7#+Ih-&EQ ad valorem fee 从价费
~Yc~_)hD ad valorem tariff 从价关税
% t,42jQ9 additional allowance 额外免税额
k-3;3Mq additional amount for unexpired risk 未过期风险的额外款额
aNKw.S> additional assessable profit 补加应评税利润
yNfj-wM additional assessment 补加评税
*JX$5bZsI additional commitment 额外承担
MOB4t | additional commitment vote 额外承担拨款
]\K?%z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
l=9D!6 4 additional dependent parent allowance 供养父母额外免税额
]t!v`TH additional provision 额外拨款
<2@t ~ 9 additional stamp duty 附加印花税
6R^F^<< additional tax 补加税罚款；补加税款
l-W)? d Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
IW i0? V adjudged bankrupt 被裁定破产
[r>hK ZU2 adjudicated bankrupt 裁定破产人
"2 %R? adjudication fee 裁定费；评定印花税额手续费；评估契据费
l
opl adjudication of bankruptcy 裁定破产；宣告破产
g zi=+oJ|4 adjudication of insolvency 裁定无力偿还债务
lwt,w<E$ adjusted actual 经调整的实数；调整后的实数
)|v du adjusted current assets 经调整的流动资产；调整后的流动资产
-"ZNkC = adjusted figure 经调整的数字；调整后的数额
V^FM-bg%9 adjusted liabilities 经调整的负债；调整后的负债
)G /=3;! adjusted loss 经调整的亏损；调整后的亏损
u, iiS4'Ze 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
"JmbYb#Z adjusted profit 经调整的利润；调整后的利润
037\LPO adjusted surplus 经调整的盈余额；调整后的盈余额
s1]Pv/a=y adjusted value 经调整的价值；调整后的价值
}N -UlL( adjustment 调整；修订；理算〔保险〕
XelFGT E adjustment centre 调剂中心
W20- oZ8 adjustment lag 调整过程的时间差距；调整时差
.(Ux1.0C adjustment mechanism 调整机制
>.P* lT adjustment of loss 亏损调整
5YP Iv- adjustment process 调整过程；调整程序
n1|]ji[c adjustment range 调整幅度
+7OE,RoQ administered exchange rate 受管制汇率
l+6@,TY1U Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4J,6cOuW4 administration expenses 行政费用
M6MxY\uM administration fee 手续费；行政费
mQ}\ptdfV administration in bankruptcy 破产管理
o/,%rA4 administration order 遗产管理令
74
ptd, administrator 管理人；遗产管理人
0P$19 T N administrator of the estate 遗产管理人
< hy!B4 admission of debt 债项承认书
8bMw.u=F admission of proof 接纳债权证明
JfJ ln[ advance 放贷款项；垫付款项；预支款项；预付款项
+1qvT_ advance account 暂支帐目；预付款帐户
'p[6K'Uq5 advance compensation 预付补偿金
P JK Y$s. advance from shareholder 股东垫款
*vBhd2HO advance pending reimbursement 预支以待日后付还
=>Ae]mi 7 advanced economy 先进经济体系
Kc
r)W advancement 预付；预付财产
h\#4[/ advances warrant 垫款令
IuPDr % advancing 贷出
b *| ?7 adverse balance 逆差
|1r y*~ adverse exchange 逆汇
(*eX'^Q)d advertisement addressed to shareholders 在报章刊登的致股东通告
m oVf(7 advice for collection 托收通知书
#|769=1 advice of drawing 提款通知书；汇票通知书
;w% g*S advice of payment 付款通知
q{*[uJ}Xc" Advisory Committee [Securities and Futures Commission]
L
~Vw`C 谘询委员会〔证券及期货事务监察委员会〕
V^qBbk%l>D Advisory Committee on Diversification 经济多元化谘询委员会
~qb?#IY] ` affidavit 誓章；遗产申报誓章
D.AiqO<z affidavit of no receipt 述明无收款的誓章
a&[[@1OY affiliate 联号；联营公司；附属公司
< :eKXH2 affiliated company 附属公司；联号；联营公司
PTpCiiA@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$aXYtHI affordability 负担能力
.Z QXY%g African Development Bank [AfDB] 非洲开发银行
2mj>,kS?c after-acquired property 事后取得的财产
|OF3J,q after-hours dealing 市后交易
UlN}SddI9 after-tax profit 税后盈利；税后利润；税后溢利
/Y\q&} agency agreement 代理协议
-{eiV0<^ agency expenses 代理机构的开支
b N>Ar agency fee 代理费
/mE:2K]C Agency Law 《代理法》
\2@9k` agent 代理人；承销人
J=^5GfM)J agent of company 公司代理人
$a\X( okx agent's fee 代理人费；经纪费
tvzO)&)$ aggregate 总计；总数；总体数字
_jkJw2+s\ aggregate amount 总款额；总额
*X|%H-Q:H` aggregate assets and liabilities 总体资产与负债
D h{P23} aggregate at constant price 按固定价格计算的总体数字
FGwgSrXL7 aggregate demand 总需求
,V4pFQzL aggregate gross position 总持仓量
QKz2ONV=) aggregate limit 总限额
Q(8W5Fb? aggregate of salaries tax 合计薪俸税
z5:3.+M5 aggregate performance 总体表现；总体业绩
6x;"T+BSSS aggregate supply 总体供应
/KvpJ4 aggregate surplus 总盈余
TKw>eGe aggregate total 整体总额
QIN# \ aggregate value 总值；合计价值
G r d9yLF aggregated basis 合计基准
`n|k+ts C aggregated net chargeable income 合计应课税入息实额
IfRrl/!nw aggregation 合并计算；合计；总和
$[=`*m aggregation of incomes of husband and wife 夫妇入息合并计算
?K}KSJ6_ aggregation of property 财产的总和
JLyFk V/
agio 差价；贴水
OK}8BY Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
gJOswN;([ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
U8g? 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
#@5 jOi Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
CA"`7<, 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
n |,} Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
wAb_fU&* 《香港政府和大韩民国政府关于相互促进和保护投资协定》
y7*^H agreement for a settlement 授产协议
|("5 :m agreement for assignment 转让协议
hW c M. agreement for sale 售卖协议；买卖协议
NX+
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8{Svax ( agreement for the payment of interest 支付利息协议
I#p-P)Q%S agreement for the repayment of money 还款协议
hi]\M)l&x agreement of reinsurance 再保险协议
6B?1d
/8V Agricultural Bank of China 中国农业银行
^T@-y ys air passenger departure tax 飞机乘客离境税
/_bM~g Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
V |0UwS\n airport tax 机场税
-H_7GVSnl alcohol duty 酒精税
Z3T 26Uk alienation 让与；让渡；转让
7xT<|3 I alimony 生活费；赡养费
R91u6r# All Ordinaries Index [AOI] 所有普通股指数
D3 E!jQ1 all risks 全险；综合险
2gjA>ET`N All Sales Record for Stock Market 《股票市场成交报告》
s{j3F Allied Capital Resources Limited 新联财务有限公司
zwHT tE all-items index [Consumer Price Index] 总指数〔消费物价指数〕
p/ s5 [>N allocation letter 拨款信件
CV7 .hF< allocation of fund 分配款项；预留款项
z!j`Qoh?V9 allocation of profit 利润分配；溢利分配
wA)R7%& allocation warrant 拨款令
XlNB9\"5 allotment 分配；配股
aR;Q^YJ+a allotment notice 股份配售通知；配股通知
?at~il$z' allotment of shares 股份分配
PsD]gN5" allowable 可获宽免；免税的
R ?\8SdJ allowable business loss 可扣除的营业亏损
Un[#zh<4 allowable expenses 可扣税的支出
8c$Isv Jg allowance 免税额；津贴；备抵；准备金
& l|B>{4v allowance for debts 债项的免税额
r>q` # ~ allowance for depreciation by wear and tear 耗损折旧免税额
8 i"{GGVC allowance for funeral expenses 殡殓费的免税额
J.`.lQ$z allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*XzUqK allowance for repairs and outgoings 修葺及支出方面的免税额
u09OnP\ allowance to debtor 给债务人的津贴
~JT{!wcE}o alteration of capital 资本更改
e S
Fmx alternate trustee 候补受托人
;6)|'3.B9 amalgamation 合并
CnA*o 8w ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
z KWi9 ambit of charges 征税范围；收费范围
S"Zs'7dy` amended valuation 经修订的估值
anV)$PT= American Commodities Exchange 美国商品交易所
/ci.IT$Q^ American Express Bank Limited 美国运通银行
khu,P[3> American Stock Exchange 美国证券交易所
!p9F'7;Y< amortization 摊销
D{z=)'/F amount due from banks 存放银行同业的款项
gf@'d.W} amount due from banks abroad 存放海外银行同业的款项
?
8!N{NV amount due from holding companies 控股公司欠款
&k{@: z amount due from local banks 存放本港银行同业的款项
#QDV_ziE5 amount due to banks 银行同业的存款
%r,2ZLZ amount due to banks abroad 海外银行同业的存款
hQ 8{
A7 amount due to holding companies 控股公司存款
>\p}UPx amount due to local banks 本港银行同业的存款
,!py
n<_ amount due to outport banks 外埠银行同业的存款
=O _[9kuJ amount for note issue 发行纸币的款额
02S(9^= amount of bond 担保契据的款额
2Uk8{d amount of consideration 代价款额
<*5D0q#~" amount of contribution 供款数额
3 \WdA$Wx amount of indebtedness 负债款额
>)
:d3 8M amount of principal of the loan 贷款本金额
bo"I:)n; amount of rates chargeable 应征差饷数额
Tp6ysjao amount of share capital 股本额
},L[bDOV07 amount of sums assured 承保款额
f!I e amount of variation 变动幅度
r#~6FpFVK^ amount of vote 拨款数额
G`W+m*[U+M amount payable 应付款额
v A{ [F7 amount receivable 应收款额
u1kbWbHu( Amsterdam Stock Exchange 阿姆斯特丹证券交易所
hP#&]W3: analysis 分析
xO@OkCue ancillary risk 附属风险
nz&JG~Qfm annual account 周年帐目；周年帐目报表；年度决算；年结
J/*[wj annual accounting date 年结日期
e
O}mZN annual allowance 每年免税额；年积金；年度津贴；年津
+%~g$#tlJo annual balance 年度余额
t-Fl"@s annual disposable income 每年可动用收入
wIiT
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*ZEs5`x annual fee 年费
pV+ ;/y_ annual general meeting 周年大会
Kj>_XaFCg! annual growth rate 年增率；每年增长率
: R&tO3_F annual long-term supplement 长期个案每年补助金
d16 PY_ annual pensionable emolument 可供计算退休金的年薪
/kq~*s annual report 年报
}R'oAE}$ Annual Report on the Consumer Price Index 《消费物价指数年报》
ixkg, annual return 周年报表；周年申报表；每年报税表格
0nd<6S+fs Annual Return Rules 《周年报表规则》
ab v] annual review of consumer prices 每年消费物价回顾
TP ^0`L annual roll-forward basis 逐年延展方式
\dMsv1\ annual salary 年薪
A,/S/_Q= annual statement 年度报表；年度决算表
P$QfcJq&c* Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
']NM_ 0 annuitant 年金受益人
O#|E7; annuity 年金
&pAT annuity contract 年金合约
S {H8}m|MW annuity on human life 人寿年金
w {q YP antecedent debt 先前的债项
5f5`7uVJF ante-dated cheque 倒填日期支票
s_8! x anticipated expenditure 预期开支
uQNoIy J) anticipated net profit 预期纯利
h 2zCX anticipated revenue 预期收入
y%y#Pb | anti-inflation measure 反通货膨胀措施
q.t5L=l^
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6bn-NY:i apparent deficit 表面赤字
x1et,&, apparent financial solvency 表面偿债能力
v]!7=>/2 apparent partner 表面合伙人
J5"*OH:f application for personal assessment 个人入息课税申请书
hU{%x#8}lK application of fund 资金应用
EKf4f^< application to release as liquidator and to destruct the books of accounts and documents
k4P.}SJ? 申请免除清盘人职务及毁灭帐簿与文件
57}q'84 appointed actuary 委任精算师
Sq'z<}o appointed auditor 委任核数师；委任审计师
/_|1,x-Kx appointed trustee 委任的受托人
?~{xL" appointer 委任人
\NqC i'& apportioned pro rata 按比例分摊
( 65p/$Vh apportionment 分配；分摊
{ m?x}, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
$} Myj'`r apportionment formula 分摊方程式
Z-?9F`} apportionment of estate duty 遗产税的分摊
3PGyqt( appraisal 估价；评估
;F Bc^*q appreciable growth 可观增长
H#y"3E<s appreciable impact 显着影响
!| /fVWH appreciable increase 可观增长
N@$%0! appreciation 增值；升值
)em.KbsPPF appreciation against other currencies 相对其他货币升值
Z0=OR^HjA appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-iHhpD9"X appreciation tax 增值税
T_-MSXhA appropriation 拨款；拨用；拨付
IY&a! appropriation account 拨款帐目
;z>YwRV Appropriation Bill 拨款法案
"gz;Q appropriation-in-aid system 补助拨款办法
;~J~g# approved assets 核准资产
_<7FR:oBZ approved basket stock 认可一篮子证券
L9@jmh*E approved budget 核准预算
UK,P?_e approved charitable donation 认可慈善捐款
K/-D 5U approved charitable institution 认可慈善机构
[1U_c*;i approved currency 核准货币；认可货币
DvCt^ O* approved estimates 核准预算
a6d KQ3D approved estimates of expenditure 核准开支预算
Xn=fLb( approved overseas insurer 核准海外保险人
K;l'IN"N approved overseas trust company 核准海外信托公司
kR ]SxG9 approved pooled investment fund 核准汇集投资基金
2cg z
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@gc"- V*-/ approved provision 核准拨款
EoeEg,'~F approved redeemable share 核准可赎回股份
4o3GS8 approved regional stock 认可地区性证券
`N|CL approved retirement scheme 认可退休金计划
%K7}yy&9C approved subordinated loan 核准附属贷款
cw.7YiU arbitrage 套戥；套汇；套利
(% P=#vZ arbitrageur 套戥者；套汇者
s|T7)PgR arbitrary amount 临时款项
F{ ,O+\ arrangement 措施；安排；协定
I\~V0<"jI arrears 欠款
*zWn4BckN arrears of pay 欠付薪酬
' r%oOZk)z arrears of revenue 逾期未收税款；逾期未收的帐项
@\?f77Of6 articles of association 组织章程；组织细则；组织章程细则
+IYSWR Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
sh2bhv] ascertainment of profit 确定利润
[\ 1 l4C "Asia Clear" “亚洲结算系统”
#Au&2_O Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6]S.1 BP Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
"_j7kYAl Asian Development Fund [ADF] 亚洲发展基金
U^&Cvxc[[ Asian dollar bond 亚洲美元债券
#8jd,I% L Asian dollar market 亚洲美元市场
k Dt)S$N4n Asian dollar rate 亚洲美元利率
MavO`m&Cg Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(SK5pU Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
]w>fnew asked price 沽盘；喊价；索价；卖方报价
N sL"p2w~ assessable income 应评税入息
uw! |G> assessable loss 应评税亏损
"S:N- Tf%U assessable profit 应评税利润
8A .7=C' z assessable value 应评税值
'wrpW# assessed profit 估定利润
#+0 R!Y assessed value 经评估价值
>U Lp ! assessment 评税；评定；估价；评税单
KT71%? P assessment number 评税编号；估价编号
bobkT|s^s assessment of additional tax 补加税评税
I:<R@V<~# assessment of performance 业绩评估；实绩评价
m=B0!Z1xx Assessor 评税主任
!++62Lf asset price bubbles 资产价格泡沫
8 zWPb asset-backed securities 具资产保证的证券
[Gy'0P(EQ assets accretion 资产增值
V?BVk8D}; assets and liabilities 资产与负债
Pltju4.:C assets betterment statement 资产递增表；资产改进表
K3DJ"NJ<Ji assets lending 实物放款；有抵押贷款
&NeY Kh? assets of the company passing on the death 死者去世时转移的公司资产
0pa^O$ ?p assets pledged as security for liabilities 用作负债抵押的资产
+=Wdn )T assets portfolio 资产投资组合
^ZUgDQduc assets price 资产价格
I; H9<o 5 assets quality 资产质素
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assets realization 资产变现
Els= :4 assets refinancing arrangement 资产再集资安排
[uQZD1<q assets securitization 资产证券化
NfF:[qwh assets situated outside Hong Kong 在香港以外地方的资产
d|RmU/) assets stripping 削减资产；拆卖资产
>:&p(eu)L0 assets value 资产值
0K0=Ob^(e assignee 承让人
l0if#?4\r assignment 转让；转让书；转让契
r$Y!Y#hwQ assignment of interest 权益转让
M PN=K |* assignment of letters patent and trade mark 专利证书及商标转让
7,UFIHq assignment of property 物业转让；物业转让书
@!3^/D3 assignment right 转让权
6 JYOe assignor 转让人
Gw^= kzh associate 有联系的人；有关连人士；相联者；合伙人；联系人
F5P{+z7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
\|` Pul$ associate member 附属会员
`+c9m^ associated body corporate 相联法人团体
O/oYaAlFF@ associated company 相联公司；联属公司
Z8 %\v(L associated corporation 相联法团
'<S:|$ $ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
>[4|6k|\x 公认会计师公会〔英国〕
.WyX/E$I^! Association of Futures Exchange Brokers 香港期货经纪协会
= [os<+ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
h\ \2r> association of underwriters 承保人组织
bCUh^#]x assumption of control 接管
os^SD&hL assurance 担保；保险；转易；转易书
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n>P assurance of interest 权益的转易
(Gc`3jJ at 19XX price 按一九ＸＸ年价格计算
l zPS
RT at a discount 按赔价计算；按贴水价格计算；打折扣
luk2fi<$ at a premium 按溢价计算；按升水价格计算
|S`yXsg at call 通知付款；按通知
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[0! at constant market price 按固定市价计算
@k6}4O?{ at constant price 按固定价格计算
?9@Af{b t2 at cost 按成本计算
I} fcFL 8 at current market price 按当时市价计算；按现时市价计算
{<[tYZmj. at current price 按当时价格计算；按现时价格计算
b:cK >fh0_ at factor cost 按要素成本计算；按生产要素成本计算
~{Rt4o _W at money-of-the-day price 按付款当日价格计算
KVpAV$|e at or better 按指定或较佳价位〔买卖指令〕
Z;SG < at par 按面值计算；平价
ef:$1VIBda at sight 见票即付
_|wY[YJ[ at the close 按收市盘
x~Ly$A 2p at the opening 按开市盘
Z)T@`B6
attestation 见证；见证条款
} %CbZ/7& at-the-money option 平价期权
T-2p`b}h W attorney 受权人；受托代表人
o\;"|O} attornment 新拥有人承认书
N<"6=z@w+ attributable profit 可归属利润
RdvTtXg attributable share value 可归属股份价值
6ri?y=-c Auckland Stock Exchange 奥克兰证券交易所
X3L[ y\ auction 拍卖
r9a! ,^}F auctioneer 拍卖商
&t|V:_?/x audit 审计；核数
AYu'ptDNr Audit Commission 审计署
G^@Jgx3n Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?WtG|w 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〕
@j2*.ee audit review 帐目审查
HT=Am Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Yn]y d1 audited account 审计帐目；经审计的帐目
P| P fG= audited annual account 经审计的周年帐目
( WtE`f;Q audited balance sheet 经审计的资产负债表
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b.9m auditor 核数师；核数主任；审计师
>c\v&k>6. auditor's certificate 核数师证明书；审计师证明书
.O%1)p auditor's report 核数师报告；审计师报告
CSqb)\8Oi* Aussie bond 澳元债券
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'{<c3& austerity budget 紧缩预算
/0&:Yp=> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)P9{47 Australia All Ordinaries Index 澳洲所有普通股票指数
{G1aAM\Hz Australian Dollar [AUD] 澳元
1L =Qg4 H Australian Options Market 澳大利亚期权市场
s]<r Australian Securities Commission 澳洲证券事务监察委员会
fy=C!N&/ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
p2c=;5|/ Q Australian Stock Exchange 澳大利亚证券交易所
$N+ {r= Austrian Schilling [ATS] 奥地利先令
hB$Y4~T % authentication 认证；鉴证
m/c &/6nk authority to purchase 委托购买证；委购书
9_ A0:S9Z authorization 认可；核准；授权；授权书
'Kzr-)JS authorization by direction 指示授权
U[ e 8 K authorization by instruction 指令授权
1C,C) authorization by warrant 令状授权
.6 ?>t!&W authorization of unit trust 单位信托的认可
} .H Fm'p authorized agent 指定代理人
dIfs 8%kl authorized capital 法定资本
6|>\&Y!Q authorized clerk 出市员
L8w76| authorized dealer 认可交易商
.UhBvHH authorized financial institution 认可财务机构
ZD kD%SCy authorized fund 认可基金
rE{Xo:Cf authorized fund house 获授权的基金公司；认可基金公司
IL[|CB1v authorized institution 认可机构
s@)"IdSA( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
EfBVu authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
!k= 0X\5L authorized insurer 获授权保险人；获认可承保人
azDC'.3{p authorized investment 特准投资项目
BU A 6( authorized person 获授权人
n:^ "[Le authorized representative 获授权代表
5 ih"Nds[H authorized share capital 法定股本
!ga (L 3vf automated quotation system 自动报价系统
Z(k\J|&9C Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
jl e%|8m&@ 自动交易系统〔香港期货交易所有限公司〕
E4v_2Q
-w automatic adjustment mechanism 自动调整机制
#u<o EDQ automatic adjustment system 自动调整系统
51ajE2+X& Automatic Clearing House 自动票据交换所
U_}A{bFG automatic exchange rates accumulation system 自动化汇率累集系统
sAD P~xvU
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
K)Xs L automatic teller machine [ATM] 自动柜员机
Ij6Wz. * autopay 自动转帐
_]D#)-uv}C available assets 可用资产
;4/dk_~p] available fiscal reserve 现存财政储备
D" x$^6`c} available profit 可用利润
F@K*T2uh Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
q ~Q)'*m average 平均；平均数；海损
,JQxs7 @2k average basic salary 平均基本薪金
0n<(*bfW average consumer expenditure 平均消费开支；一般消费开支
w^due P7J average cost 平均成本
$uFh$f average cost of land production 增辟土地平均成本
Q{l*6 2Bx average daily turnover 平均每日成交额
A M1C
$ average daily wage rate 平均每日工资率
4 I#e C#" average expenditure pattern 平均开支模式
`J=1&ae { average growth rate 平均增长率
>\?z37 :T average net fixed assets 固定资产平均净值
Yf!*OGF average of relatives 相对价格平均数
eb.cq"C average price 平均价格
io9xI 3{ average propensity to consume 平均消费倾向；一般消费倾向
# +QWi0B average propensity to save 平均储蓄倾向；一般储蓄倾向
InPy:} average rate 平均率
~[uV average revenue 平均收入；平均收益
CmJ?_> average stock 平均库存；平均存货
aZawBU.: average yearly rent 平均年租
yA?ENAM avoidance of double taxation 避免双重课税
Ff Yd+]+? avoidance of tax 避税
