A:
&Eqa y' A share Ａ股；甲类股份
+^v]d_~w_ abatement of tax 减税；减扣免税额
d
,!sZ&v ABN AMRO Bank N.V. 荷兰银行
[_,Gk]F= above-the-line expenditure 线上项目支出；经常预算支出
z'd*z[L~ above-the-line receipt 线上项目收入；经常预算收入
NamO5(1C ABSA Asia Limited 南非联合亚洲有限公司
!JC!GS"M5 absolute change 绝对数值变更
M k$Pt absolute expenditure 实际开支
%K|+4ZY3 absolute guideline figure 绝对准则数字
vaOCH*}h absolute interest 绝对权益
Ci?A4q$. absolute order of discharge 绝对破产解除令
bP 8O& R absolute profit margin 绝对利润幅度
zM*PN|/%sH absolute value 实值；绝对值
CH3bpZv absolutely vested interest 绝对既得权益
h|S6LgB absorbed cost 已吸收成本；已分摊成本
_/
U er } absorption 吸收；分摊；合并
[j^c&}0 absorption rate 吸收率；摊配率；分摊率
_
BUD~'Q5 ACB Finance Limited 亚洲商业财务有限公司
qD/X% `>Q acceptable form of reciprocity 合理的互惠条件
.B|a.-oA4 acceptable rate 适当利率；适当汇率
M<"H1> q@ acceptance agreement 承兑协议
e[AwR?= acceptance for honour 参加承兑
xfJ&11 fG2 acceptor 承兑人；接受人；受票人
K{#1O=Gi acceptor for honour 参加承兑人
I3$/ # accident insurance 意外保险
C~#ndl
Ij Accident Insurance Association of Hong Kong 香港意外保险公会
:ncR7:Z accident insurance scheme 意外保险计划
y+.E} accident year basis 意外年度基准
yJ!x`RD),w accommodation 通融；贷款
{s/u [T_D2 accommodation bill 通融票据；空头票据
Gv uX"J accommodation party 汇票代发人
w~I;4p~(N account balance 帐户余额；帐户结余
dN)!B!*aI account book 帐簿
&!pG1Fp9 account collected in advance 预收款项
1}"PLq( account current book 往来帐簿
T nG=X:+= account of after-acquired property 事后取得的财产报告
KeiPo KhZi account of defaulter 拖欠帐目
:VEy\ R>W account payable 应付帐款
]&l% L4Z account payee only [A/C payee only] 只可转帐；存入收款人帐户
;$= GrR account receivable 应收帐款
|w7D&p$ account receivable report 应收帐款报表
~'aK [ 3 account statement 结单；帐单；会计财务报表
Lj(y>{y account title 帐户名称；会计科目
;x=r.3OQy accountant's report 会计师报告
}qhNz0 * Accountant's Report Rules 会计师报告规则
d/4k F accounting and auditing procedure 会计与审计程序；会计与核数程序
lp=8RbQYC Accounting Arrangements 《会计安排》
(#"iZv, accounting basis 会计基础
A>dA&'~R accounting by Official Receiver 破产管理署署长呈交的帐目
iig ({b Accounting Circular 《会计通告》
0 `L>t accounting class 会计类别
MH8 Selnv accounting date 记帐日期；会计结算日期
L% cr `<~ accounting for money 款项核算
p0S;$dH\ D Accounting Officer 会计主任
C@ 8WY accounting period 会计报告期；会计期
qIIl,!&}A accounting policy 会计政策；会计方针
%ymM#5A accounting practice 会计惯例
DoYzTSWx accounting principle 会计准则
yA#-}Y|]b accounting record 会计记录
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l@ o\ accounting report 会计报告
wK[Xm'QTPJ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
xf?6_= Accounting Society of China 中国会计学会
Q:4euhz * accounting statement 会计报表
qr~= S accounting system 会计制度；会计系统
MJ+]\( accounting transaction 会计事项；帐务交易
Q[M?LNE` accounting treatment 会计处理
`p. O accounting year 会计年度
k}o*=s> M accretion 增值；添加
IT~pp _6g accrual 应计项目；应累算数目
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N<:N accrual basis 应计制；权责发生制
8a SH0dX accrual basis accounting 应计制会计；权责发生制会计
T)QT_ST.9 accrue 应累算；应计
EhBYmc" & accrued benefit 应累算利益
;.g <u accrued charges 应计费用
p*^[
~} N accrued cumulative preference share dividend 应累算的累积优先股股息
F;&a=R!. accrued expenses 应累算费用
`vijd(a?v accrued interest payable 应付利息；应计未付利息
~Ue t) y< accrued interest receivable 应收利息；应计未收利息
oy) 'wb~ accrued right 累算权益
Pd[&&!+gV accruing profit 应累算的利润
ZTwCFn accumulated fiscal reserve 累积财政储备
NpIx\\d accumulated profit 累积利润；滚存溢利
^:c"%<"=' accumulated reserve 累积储备
Nh m)bdv] accumulation of surplus income 累积收益盈余
YdI&OzaroE acquired assets 既得资产
qU) pBA acquisition 收购；购置；取得
Q ]u*Oels acquisition cost 购置成本
#ir~v>J|| acquisition expenses 购置费用
0R0j7\{ acquisition of 100% interest 收购全部股权
v'QmuMWF acquisition of control 取得控制权
jPjFp35;zb acquisition of fixed assets 购置固定资产
Td`0;R'<}c acquisition of shell “买壳”
dGr m1w acquisition price 收购价
@6roW\'$ act of God 天灾
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/@ _qk acting partner 执事合伙人
[7:(e/& active market 买卖活跃的市场；交投畅旺的市场；旺市
F9SkEf]99 active partner 积极参与的合伙人
mJ3|UClPS active trading 交投活跃
xqua>!mqS actual circulation 实际流通
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d5CkX actual cost 实际成本
@]EJbiGv actual expenditure 实际开支；实际支出
6,*o;<k[ actual income 实际入息；实际收入；实际收益
iB:](M d'r actual market 现货市场
F5#P{ zk| actual price 现货价；实际价格
}8W5m(Zq9n actual profit 实际利润
S1R:/9
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nDh D"rc actual year basis 按实际年度计算
y ^SDt3Am actuals 实货
V+M=@Pvp9 actuarial investigation 精算调查
#! WD1a?L actuarial principle 精算原则
pd[?TyVK; actuarial report 精算师报告
kdX ]Afyj Actuarial Society of Hong Kong 香港精算学会
{I2qnTN_a actuarial valuation 精算师估值
5V^+;eO actuary 精算师
\Q5Jg ad referendum agreement 暂定协议；有待覆核的协定
=nmvG%.h d ad valorem duty 从价税；按值征税
Z3)l5JG) ad valorem duty system 从价税制
ezC2E/# ad valorem fee 从价费
QF7iU@%- ad valorem tariff 从价关税
F^v <z )x additional allowance 额外免税额
Zu$30&U additional amount for unexpired risk 未过期风险的额外款额
LJ+fZ
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@\=% M^b x additional assessment 补加评税
HZ# <+~J additional commitment 额外承担
B tZycI additional commitment vote 额外承担拨款
8u401ddg additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
l9%o KJ; additional dependent parent allowance 供养父母额外免税额
qOV6Kh) additional provision 额外拨款
pErre2fS additional stamp duty 附加印花税
,MtN_ V- additional tax 补加税罚款；补加税款
;LBq! Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
dz6i ~& adjudged bankrupt 被裁定破产
`qjiC>9 adjudicated bankrupt 裁定破产人
pV3o\bk! adjudication fee 裁定费；评定印花税额手续费；评估契据费
V ?10O adjudication of bankruptcy 裁定破产；宣告破产
fFHT`"b D: adjudication of insolvency 裁定无力偿还债务
~;f,Ad`Q adjusted actual 经调整的实数；调整后的实数
2 f8Cs$Opb adjusted current assets 经调整的流动资产；调整后的流动资产
Qo!/n`1 9 adjusted figure 经调整的数字；调整后的数额
wuv2bd )+ adjusted liabilities 经调整的负债；调整后的负债
%Q}T9%Mtj adjusted loss 经调整的亏损；调整后的亏损
k lRS:\dW 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
-qPYm ?$ adjusted profit 经调整的利润；调整后的利润
Dt9[uyP& adjusted surplus 经调整的盈余额；调整后的盈余额
azj:Hru&t# adjusted value 经调整的价值；调整后的价值
jH1!'1s| adjustment 调整；修订；理算〔保险〕
vq df-i adjustment centre 调剂中心
X"KX_)GZD adjustment lag 调整过程的时间差距；调整时差
o771q}?&` adjustment mechanism 调整机制
bGl5=` adjustment of loss 亏损调整
IXmtjRv5 adjustment process 调整过程；调整程序
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adjustment range 调整幅度
6<h?%j( administered exchange rate 受管制汇率
v\Y362Xv Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6%K,3R-d administration expenses 行政费用
!;YmLJk;hN administration fee 手续费；行政费
?0Qm administration in bankruptcy 破产管理
)1>fQ9 administration order 遗产管理令
#8! xIy administrator 管理人；遗产管理人
f2sv$#' administrator of the estate 遗产管理人
-m & 8SN admission of debt 债项承认书
m#E%,
rT admission of proof 接纳债权证明
%lw!4Z\gg advance 放贷款项；垫付款项；预支款项；预付款项
S
z3@h" advance account 暂支帐目；预付款帐户
FQbF)K~e advance compensation 预付补偿金
+$eEZ;4 advance from shareholder 股东垫款
Yxal% advance pending reimbursement 预支以待日后付还
xp395ub6 advanced economy 先进经济体系
.@Z-<P" advancement 预付；预付财产
fE\;C bi advances warrant 垫款令
2Mc}>UI?eO advancing 贷出
::\7s adverse balance 逆差
(W<n<sl:- adverse exchange 逆汇
p+O 2 : advertisement addressed to shareholders 在报章刊登的致股东通告
6wzT X8 advice for collection 托收通知书
X]?qns7 advice of drawing 提款通知书；汇票通知书
6$}hb|j advice of payment 付款通知
y % X{[F Advisory Committee [Securities and Futures Commission]
?(cbZ#( o 谘询委员会〔证券及期货事务监察委员会〕
<bPn<QI Advisory Committee on Diversification 经济多元化谘询委员会
@
(UacFO affidavit 誓章；遗产申报誓章
7*e7P[LQU affidavit of no receipt 述明无收款的誓章
A~CQ @ affiliate 联号；联营公司；附属公司
IAD_Tck affiliated company 附属公司；联号；联营公司
3H0~ ?z_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9B l c affordability 负担能力
:
k VEB<G African Development Bank [AfDB] 非洲开发银行
.c[v /SB] after-acquired property 事后取得的财产
MCOz-8@|Y after-hours dealing 市后交易
=R08B)yR after-tax profit 税后盈利；税后利润；税后溢利
r@_`ob RW; agency agreement 代理协议
aj 1o agency expenses 代理机构的开支
>Lh+(M; +F agency fee 代理费
F[Dhj,C" Agency Law 《代理法》
k!gft'iU agent 代理人；承销人
,[ To)x5o agent of company 公司代理人
a *n^( agent's fee 代理人费；经纪费
N7=L^] aggregate 总计；总数；总体数字
By| y: aggregate amount 总款额；总额
c=U1/=R5 aggregate assets and liabilities 总体资产与负债
C F2*W).+ aggregate at constant price 按固定价格计算的总体数字
nVqFCBB aggregate demand 总需求
-r9G5Z!|n aggregate gross position 总持仓量
x0ZEVa0`4 aggregate limit 总限额
p{knQ], aggregate of salaries tax 合计薪俸税
E\5cb[Y aggregate performance 总体表现；总体业绩
':k j\$U aggregate supply 总体供应
DwXzmp[qWH aggregate surplus 总盈余
(fc
/"B- aggregate total 整体总额
r-#23iT.~ aggregate value 总值；合计价值
f)xHSF" aggregated basis 合计基准
gDP\u<2! aggregated net chargeable income 合计应课税入息实额
<$WRc\}&g aggregation 合并计算；合计；总和
Cd:ofv/3 aggregation of incomes of husband and wife 夫妇入息合并计算
tBNkVh(c aggregation of property 财产的总和
`!?SA<a: agio 差价；贴水
FcnSO0G% 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》
)q?z "F| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
c;w%R8z 《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》
:NL.#!>/ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
LQ5 WS 《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》
k T$yHB # Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Zy BN o] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
S ^? &a5{o agreement for a settlement 授产协议
,LjB%f[ agreement for assignment 转让协议
0*66m:C2 agreement for sale 售卖协议；买卖协议
<Z^t^ O agreement for sale and purchase 买卖协议
w$~|/UrLf agreement for the payment of interest 支付利息协议
$`:/O A<. agreement for the repayment of money 还款协议
|U z?i7z agreement of reinsurance 再保险协议
\Uun2.K Agricultural Bank of China 中国农业银行
gkdd#Nrk air passenger departure tax 飞机乘客离境税
4qtjP8Zv[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
6Sh0%F s airport tax 机场税
&j}\Z D alcohol duty 酒精税
$42C4I*E alienation 让与；让渡；转让
r>N5 ^ alimony 生活费；赡养费
#4. S2m4 All Ordinaries Index [AOI] 所有普通股指数
$O*rxQ} all risks 全险；综合险
%k 8} IBL All Sales Record for Stock Market 《股票市场成交报告》
a9 =,P Allied Capital Resources Limited 新联财务有限公司
r2A(GUz all-items index [Consumer Price Index] 总指数〔消费物价指数〕
>|jSd2_ p allocation letter 拨款信件
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(Y:2 allocation of fund 分配款项；预留款项
S$q:hXZ#e allocation of profit 利润分配；溢利分配
g>h5NrD N allocation warrant 拨款令
jHPJk8 @y
allotment 分配；配股
#/'5N|? allotment notice 股份配售通知；配股通知
)Yvf9d l allotment of shares 股份分配
ar.w'z allowable 可获宽免；免税的
7dl]f#uZU allowable business loss 可扣除的营业亏损
.d:sQ\k~= allowable expenses 可扣税的支出
B mq7w ,L. allowance 免税额；津贴；备抵；准备金
" &B/v"nj allowance for debts 债项的免税额
,fQc0gM=[ allowance for depreciation by wear and tear 耗损折旧免税额
lc/q0 allowance for funeral expenses 殡殓费的免税额
{6YLiQ*_ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Yr@) W~ allowance for repairs and outgoings 修葺及支出方面的免税额
?pdvFM allowance to debtor 给债务人的津贴
7 bioLE alteration of capital 资本更改
Ug=8:a(U. alternate trustee 候补受托人
t?p[w&@M2 amalgamation 合并
KQ<pQkhv ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
,?;q$Xoi ambit of charges 征税范围；收费范围
riqv v1Nce amended valuation 经修订的估值
O/M\Q American Commodities Exchange 美国商品交易所
8=x{>&Jr&# American Express Bank Limited 美国运通银行
/ g3U,?qP American Stock Exchange 美国证券交易所
lgTavs amortization 摊销
f/G
YDat amount due from banks 存放银行同业的款项
CLI!( 8ZW amount due from banks abroad 存放海外银行同业的款项
vS %r_gf( amount due from holding companies 控股公司欠款
;L.@4b[ lP amount due from local banks 存放本港银行同业的款项
bq3G3oAyG amount due to banks 银行同业的存款
:U mY|=v?t amount due to banks abroad 海外银行同业的存款
ye1kI~LO( amount due to holding companies 控股公司存款
L 0k K' n? amount due to local banks 本港银行同业的存款
!n4p*<Y6 amount due to outport banks 外埠银行同业的存款
kQXtO ) amount for note issue 发行纸币的款额
gio'_X amount of bond 担保契据的款额
^YzFE u$ amount of consideration 代价款额
6dO )] amount of contribution 供款数额
kK nz
F amount of indebtedness 负债款额
YK#bzu ,! amount of principal of the loan 贷款本金额
}?xu/C amount of rates chargeable 应征差饷数额
1,fjdd8OM; amount of share capital 股本额
afRUBjs amount of sums assured 承保款额
.3k"1I
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_@0>y MZ^ amount of vote 拨款数额
e"^* ~'mJ amount payable 应付款额
l+S08IZ amount receivable 应收款额
jJ-j Amsterdam Stock Exchange 阿姆斯特丹证券交易所
b@@`2O3" analysis 分析
6R% I) ancillary risk 附属风险
X_XeI!,b annual account 周年帐目；周年帐目报表；年度决算；年结
IGs!SXclCs annual accounting date 年结日期
C,:3 z annual allowance 每年免税额；年积金；年度津贴；年津
Oa=0d;_ annual balance 年度余额
o|G.tBpKg annual disposable income 每年可动用收入
eX$ P k: annual estimates 周年预算
`-S6g^Y annual fee 年费
0%.l|~CE& annual general meeting 周年大会
ZK4/o annual growth rate 年增率；每年增长率
jvn:W{'Q annual long-term supplement 长期个案每年补助金
%76N$`{u annual pensionable emolument 可供计算退休金的年薪
n\ aG@X%oq annual report 年报
f,z_|e Annual Report on the Consumer Price Index 《消费物价指数年报》
}./__gJ annual return 周年报表；周年申报表；每年报税表格
9/ R|\ Annual Return Rules 《周年报表规则》
Qy |*[ annual review of consumer prices 每年消费物价回顾
j E_a ++ annual roll-forward basis 逐年延展方式
O$+J{@ annual salary 年薪
{ 4tJT25 annual statement 年度报表；年度决算表
B@dA ?w.x 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
p;Kw$fQ? annuitant 年金受益人
:~B Y[") annuity 年金
k0.|%0?K annuity contract 年金合约
dC;@ Fn annuity on human life 人寿年金
- xt j:UO antecedent debt 先前的债项
w$UWfL( ante-dated cheque 倒填日期支票
,dK <2XP anticipated expenditure 预期开支
RajzH2j+> anticipated net profit 预期纯利
+K2jYgy anticipated revenue 预期收入
=p|,~q&i anti-inflation measure 反通货膨胀措施
?cf9q@eAH anti-inflationary stance 反通货膨胀立场
YuXq apparent deficit 表面赤字
'cJHOd apparent financial solvency 表面偿债能力
[9NzvC 9I apparent partner 表面合伙人
C0; c'4( application for personal assessment 个人入息课税申请书
zuR!,-W application of fund 资金应用
>lxhXYp application to release as liquidator and to destruct the books of accounts and documents
HjUs }#</ 申请免除清盘人职务及毁灭帐簿与文件
k,O( "T[ appointed actuary 委任精算师
bCHA!zO appointed auditor 委任核数师；委任审计师
+4EQ9 - appointed trustee 委任的受托人
ve_TpP appointer 委任人
1i :l apportioned pro rata 按比例分摊
Js[dT|>. apportionment 分配；分摊
LDHuf<` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
B'B,,Mz apportionment formula 分摊方程式
FS30RP3
`/ apportionment of estate duty 遗产税的分摊
%g}ri8 appraisal 估价；评估
PvX>+y5 appreciable growth 可观增长
sF}T9 Ue appreciable impact 显着影响
_M=
\s>;G appreciable increase 可观增长
dX-Xz g appreciation 增值；升值
82Dw,Cn appreciation against other currencies 相对其他货币升值
%JmSCjt`G appreciation of the exchange value of Hong Kong dollar 港元汇值上升
z/aZD\[_ appreciation tax 增值税
!_)*L+7f_ appropriation 拨款；拨用；拨付
n#,|C`2r appropriation account 拨款帐目
1foy.3g- Appropriation Bill 拨款法案
.<j\ "X( appropriation-in-aid system 补助拨款办法
x\!Q[ approved assets 核准资产
b &X- &F approved basket stock 认可一篮子证券
>8+:{NW approved budget 核准预算
}2;~':Mklz approved charitable donation 认可慈善捐款
J@w Q3#5a approved charitable institution 认可慈善机构
eS9uKb 5n( approved currency 核准货币；认可货币
` WIv|S approved estimates 核准预算
}8Tr M0q8 approved estimates of expenditure 核准开支预算
] Ec\!,54u approved overseas insurer 核准海外保险人
wB}s>o\ approved overseas trust company 核准海外信托公司
]Sg4 >tp approved pooled investment fund 核准汇集投资基金
vK
z/-9im approved provident fund scheme 认可公积金计划
mnswG vY approved provision 核准拨款
, cD(s(6+ approved redeemable share 核准可赎回股份
> f,G3Ay approved regional stock 认可地区性证券
=m6;]16 D approved retirement scheme 认可退休金计划
z6#~B& approved subordinated loan 核准附属贷款
>QV=q`I arbitrage 套戥；套汇；套利
LO0<=4iN( arbitrageur 套戥者；套汇者
h-<2N)>! arbitrary amount 临时款项
:786Z,') arrangement 措施；安排；协定
-t2bHhG arrears 欠款
? ]SSm Zpk arrears of pay 欠付薪酬
B B*]" gT arrears of revenue 逾期未收税款；逾期未收的帐项
wB~Ag$~ articles of association 组织章程；组织细则；组织章程细则
Z}6 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
XOK.E&eilj ascertainment of profit 确定利润
Q[ J% "Asia Clear" “亚洲结算系统”
F[mL_JU
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
S,,,D+4 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
:clMO| Asian Development Fund [ADF] 亚洲发展基金
xG i,\K\: Asian dollar bond 亚洲美元债券
C L oc Asian dollar market 亚洲美元市场
+@>K]hdr Asian dollar rate 亚洲美元利率
~p^&` FA Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
NrPs :` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
cX u "-/ asked price 沽盘；喊价；索价；卖方报价
8%v1[W i assessable income 应评税入息
'=}F}[d"kk assessable loss 应评税亏损
J P'|v" assessable profit 应评税利润
&y"e|aE assessable value 应评税值
Y}BT|
" assessed profit 估定利润
ib8@U}V n1 assessed value 经评估价值
7xidBV x assessment 评税；评定；估价；评税单
q_K8vGm4e assessment number 评税编号；估价编号
A]^RV{P assessment of additional tax 补加税评税
L5 ~wX assessment of performance 业绩评估；实绩评价
Kt5;G UV Assessor 评税主任
BMMWP asset price bubbles 资产价格泡沫
?v?b%hK!; asset-backed securities 具资产保证的证券
H;5Fs KIF assets accretion 资产增值
b C{1LY0 assets and liabilities 资产与负债
WBdC}S
}3t assets betterment statement 资产递增表；资产改进表
k !- (Qfz assets lending 实物放款；有抵押贷款
uBp"YX9rx assets of the company passing on the death 死者去世时转移的公司资产
e a!_/Y assets pledged as security for liabilities 用作负债抵押的资产
,q$'hY TaJ assets portfolio 资产投资组合
d*;wHA,}F assets price 资产价格
MBZ/Pzl~ assets quality 资产质素
*mH++3h assets realization 资产变现
P 5/\*~} assets refinancing arrangement 资产再集资安排
_s{on/u assets securitization 资产证券化
#1c%3KaZ I assets situated outside Hong Kong 在香港以外地方的资产
b`M 2VZu assets stripping 削减资产；拆卖资产
$A"C1)d; assets value 资产值
t/ xWJW2 assignee 承让人
^ 'W<| assignment 转让；转让书；转让契
vU (2[ assignment of interest 权益转让
<pzCpF< assignment of letters patent and trade mark 专利证书及商标转让
/~RY{ c@#L assignment of property 物业转让；物业转让书
HX\^ecZ#E assignment right 转让权
iOk^RDG+ assignor 转让人
;#a^M*e associate 有联系的人；有关连人士；相联者；合伙人；联系人
zyb>PEd. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
GSck^o2{ associate member 附属会员
v%8.o%G associated body corporate 相联法人团体
Bg.~#H associated company 相联公司；联属公司
&|cg`m associated corporation 相联法团
GcXh
V Association of Chartered Certified Accountants [ACCA] [United Kingdom]
F2jZ3[P 公认会计师公会〔英国〕
xx[XwN; Association of Futures Exchange Brokers 香港期货经纪协会
'*K}$+l Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
" tax association of underwriters 承保人组织
i#c1 ZC assumption of control 接管
701ei; assurance 担保；保险；转易；转易书
-js:R+C528 assurance of interest 权益的转易
E i@w*.3P< at 19XX price 按一九ＸＸ年价格计算
n1D,0+N= at a discount 按赔价计算；按贴水价格计算；打折扣
?Ybgzb at a premium 按溢价计算；按升水价格计算
x,)|;HXm at call 通知付款；按通知
)nn cCU W at constant market price 按固定市价计算
a B(_ZX'L at constant price 按固定价格计算
4#j W}4C{ at cost 按成本计算
aPD4S&"Q at current market price 按当时市价计算；按现时市价计算
7{0; <@ at current price 按当时价格计算；按现时价格计算
Wx~N1+ at factor cost 按要素成本计算；按生产要素成本计算
_J' _9M?> at money-of-the-day price 按付款当日价格计算
Vu6$84>-, at or better 按指定或较佳价位〔买卖指令〕
A{3VTe4T V at par 按面值计算；平价
F\L Aw#IJ at sight 见票即付
=QG@{?JTl at the close 按收市盘
QnHb*4< at the opening 按开市盘
4KH8dau.fF attestation 见证；见证条款
. ;),e# at-the-money option 平价期权
OUo N attorney 受权人；受托代表人
y; oPg4 attornment 新拥有人承认书
:zN{>,sC attributable profit 可归属利润
XEK% \o} attributable share value 可归属股份价值
S.G"*' N Auckland Stock Exchange 奥克兰证券交易所
_Z9H Ol@ auction 拍卖
H?\ b auctioneer 拍卖商
wrtJ8O( audit 审计；核数
-B+ Pl* Audit Commission 审计署
YVSAYv_ZG} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
~<
~PaP$=\ 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〕
njhDrwN audit review 帐目审查
# j!RbW Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
OFc L h audited account 审计帐目；经审计的帐目
nd~cpHQR^ audited annual account 经审计的周年帐目
zn!H&!8& audited balance sheet 经审计的资产负债表
w +pK=R auditor 核数师；核数主任；审计师
&d5n_:^
auditor's certificate 核数师证明书；审计师证明书
K=S-p3\ g auditor's report 核数师报告；审计师报告
J3
Y-d7=| Aussie bond 澳元债券
k
:KN32% austerity budget 紧缩预算
3W& f^* Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
t(d$v_*y51 Australia All Ordinaries Index 澳洲所有普通股票指数
g7X jo ) Australian Dollar [AUD] 澳元
D cjF $E Australian Options Market 澳大利亚期权市场
|AgdD Australian Securities Commission 澳洲证券事务监察委员会
j%_{tB Australian Society of Certified Practising Accountants 澳洲执业会计师公会
?%)G %2
Australian Stock Exchange 澳大利亚证券交易所
;^fGQ]`4 Austrian Schilling [ATS] 奥地利先令
..Q$q2. authentication 认证；鉴证
)1E[CIaXK authority to purchase 委托购买证；委购书
\W%Aeg*c authorization 认可；核准；授权；授权书
cOhx authorization by direction 指示授权
#RfNk;kaA authorization by instruction 指令授权
>d/DXv
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aHhr_.>X authorization of unit trust 单位信托的认可
yf
7Sz$Eq authorized agent 指定代理人
">-J+ST% authorized capital 法定资本
*/8b)I}yY authorized clerk 出市员
2=?:(e9 authorized dealer 认可交易商
$ 9~6M* authorized financial institution 认可财务机构
yaDK_fk authorized fund 认可基金
kK62yz, authorized fund house 获授权的基金公司；认可基金公司
<in#_Of {E authorized institution 认可机构
0ZRIi70u authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
( L{>la! authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
)R~l@QBN authorized insurer 获授权保险人；获认可承保人
7 IEG%FY
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A(j9T, ! authorized person 获授权人
oR``Jiob| authorized representative 获授权代表
_lK+/"-l authorized share capital 法定股本
H{tG:KH automated quotation system 自动报价系统
Bsr; MVD Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Npr<{}ZE 自动交易系统〔香港期货交易所有限公司〕
[m*E[0Hu automatic adjustment mechanism 自动调整机制
PM(M c]6 automatic adjustment system 自动调整系统
H!H&<71- Automatic Clearing House 自动票据交换所
pgp@Zw)r)k automatic exchange rates accumulation system 自动化汇率累集系统
%1\MW+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
"W"2 Y( automatic teller machine [ATM] 自动柜员机
\ytF@"7 autopay 自动转帐
obRYU|T available assets 可用资产
W{)RJ 1 available fiscal reserve 现存财政储备
=qg;K'M5 available profit 可用利润
?.*^#>- Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
_klT average 平均；平均数；海损
e-@.+ f2CC average basic salary 平均基本薪金
sWG_MEbu average consumer expenditure 平均消费开支；一般消费开支
gG?sLgL: average cost 平均成本
" A 4.2 average cost of land production 增辟土地平均成本
[5"F=tT7WP average daily turnover 平均每日成交额
sYMgi D average daily wage rate 平均每日工资率
F" G]afI9+ average expenditure pattern 平均开支模式
g`n5-D@3 average growth rate 平均增长率
< 2 mbR average net fixed assets 固定资产平均净值
K[j~htC{I" average of relatives 相对价格平均数
ktEdbALK average price 平均价格
3RbPc8($Y average propensity to consume 平均消费倾向；一般消费倾向
neLQ>WT
L average propensity to save 平均储蓄倾向；一般储蓄倾向
^KlW"2: average rate 平均率
NKy Ksu
average revenue 平均收入；平均收益
"ZHA.M]` average stock 平均库存；平均存货
l- mt{2 average yearly rent 平均年租
1xf
Pe# avoidance of double taxation 避免双重课税
)XFaVkQ} avoidance of tax 避税
