A:
9vi+[3s/=; A share Ａ股；甲类股份
HxR5 &o abatement of tax 减税；减扣免税额
F~v0CBcAL ABN AMRO Bank N.V. 荷兰银行
F4=X(P_6 above-the-line expenditure 线上项目支出；经常预算支出
Ne9VRM
P above-the-line receipt 线上项目收入；经常预算收入
c*ow P ABSA Asia Limited 南非联合亚洲有限公司
g #P]72TQ absolute change 绝对数值变更
."Pn[$'. absolute expenditure 实际开支
"U9e) a0v absolute guideline figure 绝对准则数字
~e|E5[-i absolute interest 绝对权益
<YCjo[(~ absolute order of discharge 绝对破产解除令
GB+$ed5@< absolute profit margin 绝对利润幅度
7IUJHc[R? absolute value 实值；绝对值
[?6+ r absolutely vested interest 绝对既得权益
G9S3r3 absorbed cost 已吸收成本；已分摊成本
*[>{ 9V absorption 吸收；分摊；合并
~&,S xQT absorption rate 吸收率；摊配率；分摊率
m !INbIh ACB Finance Limited 亚洲商业财务有限公司
h9d*N 9!;M acceptable form of reciprocity 合理的互惠条件
Urw =a$ acceptable rate 适当利率；适当汇率
#+i 5'p(4 acceptance agreement 承兑协议
MNh:NFCRA acceptance for honour 参加承兑
{%2p(5FB acceptor 承兑人；接受人；受票人
5bZ0}^FYF acceptor for honour 参加承兑人
J iqhCt\ accident insurance 意外保险
rxx VLW Accident Insurance Association of Hong Kong 香港意外保险公会
Eb,M+c? accident insurance scheme 意外保险计划
Z%sTj6Th accident year basis 意外年度基准
Cf 202pF3y accommodation 通融；贷款
0}Kyj "-3 accommodation bill 通融票据；空头票据
Nt
tu)wr accommodation party 汇票代发人
shLMj)7! account balance 帐户余额；帐户结余
>d;U>P5. account book 帐簿
O>*Vo!z\f account collected in advance 预收款项
*"jlsI account current book 往来帐簿
p*jH5h cy account of after-acquired property 事后取得的财产报告
,*[N_[ account of defaulter 拖欠帐目
^K<!`B account payable 应付帐款
fG?a"6~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
xJ^B.;> account receivable 应收帐款
]'<}kJtN. account receivable report 应收帐款报表
3W[||V[r]< account statement 结单；帐单；会计财务报表
.'
v$PEy account title 帐户名称；会计科目
Gp_flGdGQ accountant's report 会计师报告
i1{)\/f3 Accountant's Report Rules 会计师报告规则
ZXj* Vu$_4 accounting and auditing procedure 会计与审计程序；会计与核数程序
-f '&JwE0= Accounting Arrangements 《会计安排》
[:izej( \ accounting basis 会计基础
MO1H?U hx accounting by Official Receiver 破产管理署署长呈交的帐目
=BD |uIR Accounting Circular 《会计通告》
RP^L.X(7^ accounting class 会计类别
uC]c`Ue accounting date 记帐日期；会计结算日期
eiA$) rzy accounting for money 款项核算
K=4|GZ~p}` Accounting Officer 会计主任
B%x?VOdBE accounting period 会计报告期；会计期
,=pn}\ R accounting policy 会计政策；会计方针
2L.6!THG accounting practice 会计惯例
y`z?lmV)xM accounting principle 会计准则
B_@p@6z accounting record 会计记录
\^cXmyQ <% accounting report 会计报告
!(S.7#-r Accounting Services Branch [Treasury] 会计事务部〔库务署〕
cI6Td *vM Accounting Society of China 中国会计学会
?: 5/4YC accounting statement 会计报表
( s+}l? accounting system 会计制度；会计系统
)*}?EI4. accounting transaction 会计事项；帐务交易
@]]\r.DG accounting treatment 会计处理
V2yX; u accounting year 会计年度
G[d]t $f= accretion 增值；添加
T7Y+ WfYh accrual 应计项目；应累算数目
zo
]-,u accrual basis 应计制；权责发生制
V\c`O accrual basis accounting 应计制会计；权责发生制会计
IU G}Q7w5 accrue 应累算；应计
X2 <fS~m accrued benefit 应累算利益
-LFk 7a accrued charges 应计费用
Yi`DRkp]3 accrued cumulative preference share dividend 应累算的累积优先股股息
do.XMdit accrued expenses 应累算费用
9+Wf*:*EW accrued interest payable 应付利息；应计未付利息
Ln 4D q[M accrued interest receivable 应收利息；应计未收利息
kK &A K2 accrued right 累算权益
1#zD7 b~ accruing profit 应累算的利润
i\>?b)a> accumulated fiscal reserve 累积财政储备
^= kr`5 accumulated profit 累积利润；滚存溢利
M^n^wz accumulated reserve 累积储备
V_4=0( accumulation of surplus income 累积收益盈余
MHCwjo" acquired assets 既得资产
}? CKE<#% acquisition 收购；购置；取得
YvUV9qps~ acquisition cost 购置成本
-|:mRAe acquisition expenses 购置费用
b-#oE{(\' acquisition of 100% interest 收购全部股权
$}H,g}@0 acquisition of control 取得控制权
nbv}Q-C acquisition of fixed assets 购置固定资产
*]Eyf") acquisition of shell “买壳”
sZ"(#g ;3< acquisition price 收购价
(F#2z\$; act of God 天灾
t#!AfTY$w acting partner 执事合伙人
.| :R#V W active market 买卖活跃的市场；交投畅旺的市场；旺市
H@|m^1 active partner 积极参与的合伙人
Kciz^)'Z active trading 交投活跃
IR8qFWDZ actual circulation 实际流通
$GD
Q1&Z actual cost 实际成本
u`*1OqU actual expenditure 实际开支；实际支出
us U6, actual income 实际入息；实际收入；实际收益
%mS>v| actual market 现货市场
}'p*C$ actual price 现货价；实际价格
MMQ\V (C actual profit 实际利润
z>*\nomOn= actual quotation 实盘；实际价位；实际报价
TQpR' actual year basis 按实际年度计算
F\<{:wu actuals 实货
, 9bu I=' actuarial investigation 精算调查
) '/xNR actuarial principle 精算原则
( Kw%fJT actuarial report 精算师报告
rLp0)Go Actuarial Society of Hong Kong 香港精算学会
<.
V*]g/; actuarial valuation 精算师估值
~ T=a]V actuary 精算师
S<I9`k G ad referendum agreement 暂定协议；有待覆核的协定
d263#R ad valorem duty 从价税；按值征税
)SaMfP1=v ad valorem duty system 从价税制
=|V#~p* ad valorem fee 从价费
^ b{~]I ad valorem tariff 从价关税
> =Na, D additional allowance 额外免税额
Ibv`/8xh additional amount for unexpired risk 未过期风险的额外款额
m&- -$sr additional assessable profit 补加应评税利润
q jN*oM, additional assessment 补加评税
; YrmT9Jx6 additional commitment 额外承担
|-]'~ @~ additional commitment vote 额外承担拨款
!3ji]q;uF additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
c`Ui zZ additional dependent parent allowance 供养父母额外免税额
]_m (q`_ additional provision 额外拨款
4 SIS #m additional stamp duty 附加印花税
^ aqBL additional tax 补加税罚款；补加税款
+@+*sVb Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
);xTl6Y9 adjudged bankrupt 被裁定破产
AZ.
j>+0xx adjudicated bankrupt 裁定破产人
F{e I[A adjudication fee 裁定费；评定印花税额手续费；评估契据费
VP }To adjudication of bankruptcy 裁定破产；宣告破产
dlDO?T adjudication of insolvency 裁定无力偿还债务
[n$6 T adjusted actual 经调整的实数；调整后的实数
&3 x
[0DV adjusted current assets 经调整的流动资产；调整后的流动资产
O~5*X f adjusted figure 经调整的数字；调整后的数额
,UxAHCR~9 adjusted liabilities 经调整的负债；调整后的负债
r:t3Kf`+E- adjusted loss 经调整的亏损；调整后的亏损
> q8)~ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
C:vVFU|4 adjusted profit 经调整的利润；调整后的利润
|cl*wFm|3 adjusted surplus 经调整的盈余额；调整后的盈余额
/b."d\ adjusted value 经调整的价值；调整后的价值
r_Pi)MPc adjustment 调整；修订；理算〔保险〕
C! |Y z=e adjustment centre 调剂中心
5?>ES* adjustment lag 调整过程的时间差距；调整时差
>UXN R` ? adjustment mechanism 调整机制
N LSJ
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kq> I?wg adjustment process 调整过程；调整程序
L1MG(" R adjustment range 调整幅度
=<r1sqf
administered exchange rate 受管制汇率
X JA];9 ^ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Z1U@xQj administration expenses 行政费用
rotu#?B administration fee 手续费；行政费
CE|rn8MB administration in bankruptcy 破产管理
ac o w administration order 遗产管理令
YN7JJJ/~T administrator 管理人；遗产管理人
}k @S mO8 administrator of the estate 遗产管理人
mv#*%St5 admission of debt 债项承认书
iE^=Vf; admission of proof 接纳债权证明
O0sLcuT$ advance 放贷款项；垫付款项；预支款项；预付款项
vSwRj<|CF advance account 暂支帐目；预付款帐户
+EH" A advance compensation 预付补偿金
[`! %u3 advance from shareholder 股东垫款
O&@CT] )8 advance pending reimbursement 预支以待日后付还
,3Aiz|v- advanced economy 先进经济体系
sc y_ advancement 预付；预付财产
V=H :`n3k advances warrant 垫款令
Bm +Ca:p% advancing 贷出
+?6@%mW' adverse balance 逆差
?DKY;:dZF adverse exchange 逆汇
xk s M e advertisement addressed to shareholders 在报章刊登的致股东通告
2k^'}7G% advice for collection 托收通知书
|Zdl[|kX advice of drawing 提款通知书；汇票通知书
}qBmt># advice of payment 付款通知
5I/lF oy7 Advisory Committee [Securities and Futures Commission]
fN6n2*wr( 谘询委员会〔证券及期货事务监察委员会〕
"Ve9\$_s Advisory Committee on Diversification 经济多元化谘询委员会
$-paY Q4 affidavit 誓章；遗产申报誓章
1H8/b D affidavit of no receipt 述明无收款的誓章
Q6xA@"GJ affiliate 联号；联营公司；附属公司
[$ z- affiliated company 附属公司；联号；联营公司
)h0b}HMW) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+77B656 affordability 负担能力
b[ ~-b African Development Bank [AfDB] 非洲开发银行
/])P{"v$^ after-acquired property 事后取得的财产
]&X}C{v)G after-hours dealing 市后交易
*rA]q' jM after-tax profit 税后盈利；税后利润；税后溢利
&BN#"- J agency agreement 代理协议
A5 Lzd agency expenses 代理机构的开支
\%&eDE 0 agency fee 代理费
8"o@$;C Agency Law 《代理法》
W@D. /Th agent 代理人；承销人
_P*QX agent of company 公司代理人
?$VkMu$2k agent's fee 代理人费；经纪费
M<P8u`)>4H aggregate 总计；总数；总体数字
:a9 aggregate amount 总款额；总额
tN z(s) aggregate assets and liabilities 总体资产与负债
Sv!JA#Ag aggregate at constant price 按固定价格计算的总体数字
==EB\>g| aggregate demand 总需求
4u#TKr. aggregate gross position 总持仓量
H^M>(kT#& aggregate limit 总限额
Cl!9/l?z aggregate of salaries tax 合计薪俸税
xL"O~ jTS aggregate performance 总体表现；总体业绩
t$rla _rbY aggregate supply 总体供应
k `J|]99Wb aggregate surplus 总盈余
I8uFMP aggregate total 整体总额
kq@~QI?9 aggregate value 总值；合计价值
\;JZt[ aggregated basis 合计基准
uc/W/c u, aggregated net chargeable income 合计应课税入息实额
|mc c?*%t8 aggregation 合并计算；合计；总和
pk0{*Z?@ aggregation of incomes of husband and wife 夫妇入息合并计算
^%!#Q]. aggregation of property 财产的总和
y2=yh30L0E agio 差价；贴水
G"h}6Za;DO 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》
Nt/hF>"7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
S q{@4F}d 《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》
e0hY Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
w1 eFm:' 《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/S+0uT Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8#/y`ul 《香港政府和大韩民国政府关于相互促进和保护投资协定》
G=| ~SYz agreement for a settlement 授产协议
m~uT8R#$ agreement for assignment 转让协议
&^l(RBp]0 agreement for sale 售卖协议；买卖协议
13+. > agreement for sale and purchase 买卖协议
8 #:k agreement for the payment of interest 支付利息协议
a4pe wg' agreement for the repayment of money 还款协议
"uFwsjz&B agreement of reinsurance 再保险协议
uaZHM@D Agricultural Bank of China 中国农业银行
5]n\E?V'L air passenger departure tax 飞机乘客离境税
U>DCra; Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
uF<?y0t airport tax 机场税
~0@fK<C)O alcohol duty 酒精税
A WJA? alienation 让与；让渡；转让
l2I%$|)d alimony 生活费；赡养费
SYa
O'c All Ordinaries Index [AOI] 所有普通股指数
#/{3qPN?@ all risks 全险；综合险
BvUiH<-D All Sales Record for Stock Market 《股票市场成交报告》
Y=5P=wE Allied Capital Resources Limited 新联财务有限公司
3 FV -&Y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;; ;=)'o allocation letter 拨款信件
n~.$ iN allocation of fund 分配款项；预留款项
buT6 )~lw allocation of profit 利润分配；溢利分配
_n_()at) allocation warrant 拨款令
ARE jS $ allotment 分配；配股
s ;$f6X allotment notice 股份配售通知；配股通知
` 46z D
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f +8 QAvh allowable 可获宽免；免税的
'gHg&E9E& allowable business loss 可扣除的营业亏损
\`E^>6!]q allowable expenses 可扣税的支出
Ov ^##E allowance 免税额；津贴；备抵；准备金
gtePo[ZH.P allowance for debts 债项的免税额
B9Hib1<8 allowance for depreciation by wear and tear 耗损折旧免税额
hCS} allowance for funeral expenses 殡殓费的免税额
mh y='AQJ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
9zY6hh** allowance for repairs and outgoings 修葺及支出方面的免税额
SZ}=~yoD( allowance to debtor 给债务人的津贴
k81%$E alteration of capital 资本更改
5DVYHN9c| alternate trustee 候补受托人
V@ [C=K amalgamation 合并
{Wu[e, p ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
n 4y]h ambit of charges 征税范围；收费范围
Dp!91NgB p amended valuation 经修订的估值
'C]Y h."u American Commodities Exchange 美国商品交易所
)]s<Czm% American Express Bank Limited 美国运通银行
52zE -SY American Stock Exchange 美国证券交易所
D~#%^a+Aq_ amortization 摊销
[: cvy[}v@ amount due from banks 存放银行同业的款项
9bspf { amount due from banks abroad 存放海外银行同业的款项
2T NK amount due from holding companies 控股公司欠款
EC 1|$Co amount due from local banks 存放本港银行同业的款项
6|~^P!& amount due to banks 银行同业的存款
UtP|< ]{ amount due to banks abroad 海外银行同业的存款
-J w4z# /- amount due to holding companies 控股公司存款
,[)l>!0\H amount due to local banks 本港银行同业的存款
M:b#">M amount due to outport banks 外埠银行同业的存款
=4l @A> amount for note issue 发行纸币的款额
)BvMFwQG amount of bond 担保契据的款额
i;-M8Q^ amount of consideration 代价款额
v?Utz~lQ amount of contribution 供款数额
]!&$&t8. amount of indebtedness 负债款额
Y~e)3e amount of principal of the loan 贷款本金额
<f M}Kk amount of rates chargeable 应征差饷数额
o]RZd--c< amount of share capital 股本额
b $J S| amount of sums assured 承保款额
@Z2np{X: amount of variation 变动幅度
D:f=Z?L)> amount of vote 拨款数额
Od)y 4nr3~ amount payable 应付款额
X%3?sH amount receivable 应收款额
H!&_Tv[ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Tjhy@3 analysis 分析
(zsv!U ancillary risk 附属风险
F"UI=7:o annual account 周年帐目；周年帐目报表；年度决算；年结
O9p s?{g annual accounting date 年结日期
J=k=cF UX annual allowance 每年免税额；年积金；年度津贴；年津
@O koT: annual balance 年度余额
0%dOi
ko annual disposable income 每年可动用收入
N2"B\ annual estimates 周年预算
bd~m'cob> annual fee 年费
kS8?N`2}LV annual general meeting 周年大会
b^Re9 47{g annual growth rate 年增率；每年增长率
gXJBb+P
annual long-term supplement 长期个案每年补助金
@uldD"MJ<] annual pensionable emolument 可供计算退休金的年薪
[
'lu;1-, annual report 年报
vg 1J N"S[ Annual Report on the Consumer Price Index 《消费物价指数年报》
hlB\Xt annual return 周年报表；周年申报表；每年报税表格
(+[%^96 Annual Return Rules 《周年报表规则》
xcU!bDV annual review of consumer prices 每年消费物价回顾
7J!s"|VS annual roll-forward basis 逐年延展方式
oJ\g0|\qwe annual salary 年薪
%l!?d`? annual statement 年度报表；年度决算表
{
]_j)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
L *tfY onq annuitant 年金受益人
>ItT269G annuity 年金
)38%E;T{X annuity contract 年金合约
(u} /( Ux annuity on human life 人寿年金
]i@73h YT antecedent debt 先前的债项
& U OxS W ante-dated cheque 倒填日期支票
4P k% +l anticipated expenditure 预期开支
X Fvl anticipated net profit 预期纯利
L_RVHvA=M/ anticipated revenue 预期收入
jr? /wt w anti-inflation measure 反通货膨胀措施
]LUcOR anti-inflationary stance 反通货膨胀立场
tVEe) QX apparent deficit 表面赤字
ws+ '* 7 apparent financial solvency 表面偿债能力
^`'\eEa apparent partner 表面合伙人
o+'|j#P application for personal assessment 个人入息课税申请书
5P%#5Yr2 application of fund 资金应用
gS5MoW1 application to release as liquidator and to destruct the books of accounts and documents
Y=O+d\_W 申请免除清盘人职务及毁灭帐簿与文件
rR-[CT appointed actuary 委任精算师
M|mfkIk0MB appointed auditor 委任核数师；委任审计师
]}XDDPbZ} appointed trustee 委任的受托人
zMFTkDY appointer 委任人
l d@+p apportioned pro rata 按比例分摊
n@RmH>" apportionment 分配；分摊
/*T^7Y&
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
suwR`2 apportionment formula 分摊方程式
"!V`_ S; apportionment of estate duty 遗产税的分摊
] s AuL! appraisal 估价；评估
LhbdvJAk@ appreciable growth 可观增长
Hf?@<4
appreciable impact 显着影响
%m\:AK[} appreciable increase 可观增长
mn?F;= qE appreciation 增值；升值
$jg[6`L$ appreciation against other currencies 相对其他货币升值
#A z#_0= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
m0TV i] v appreciation tax 增值税
JM,%|
E appropriation 拨款；拨用；拨付
_d5:Y appropriation account 拨款帐目
B[GC@]HE Appropriation Bill 拨款法案
p%>sc appropriation-in-aid system 补助拨款办法
Sk cK>i.[ approved assets 核准资产
z&amYwQcI approved basket stock 认可一篮子证券
6r< a approved budget 核准预算
Lz. khE< approved charitable donation 认可慈善捐款
Zek@xr;] approved charitable institution 认可慈善机构
WJh TU@' approved currency 核准货币；认可货币
{MUi K 5: approved estimates 核准预算
e"% TU approved estimates of expenditure 核准开支预算
gHBv Q1g approved overseas insurer 核准海外保险人
$h {m")] approved overseas trust company 核准海外信托公司
:^3 ) [.m approved pooled investment fund 核准汇集投资基金
KD &nLm! approved provident fund scheme 认可公积金计划
cQ j`W
* approved provision 核准拨款
I"88O4\@ approved redeemable share 核准可赎回股份
+9b{Y^^~T approved regional stock 认可地区性证券
/=m AVA approved retirement scheme 认可退休金计划
(yq e 4 approved subordinated loan 核准附属贷款
DJ, LQj arbitrage 套戥；套汇；套利
[g/D<g5O arbitrageur 套戥者；套汇者
z_ $c_J arbitrary amount 临时款项
YQ G< Q arrangement 措施；安排；协定
i"0Bc{cQ arrears 欠款
5p[}<I{ arrears of pay 欠付薪酬
~4{q arrears of revenue 逾期未收税款；逾期未收的帐项
"kyCY9) % articles of association 组织章程；组织细则；组织章程细则
wS*r<z j Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
#XDgvX > ascertainment of profit 确定利润
q>2bkc GY# "Asia Clear" “亚洲结算系统”
Z )`)9]* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Kq3c Kp4 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\dtiv& x Asian Development Fund [ADF] 亚洲发展基金
- <s Gu9 Asian dollar bond 亚洲美元债券
\N*([{X Asian dollar market 亚洲美元市场
,*XB11P Asian dollar rate 亚洲美元利率
~Kw#^.$3T Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~V8z%s@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
#{q.s[g*+1 asked price 沽盘；喊价；索价；卖方报价
d2`g,~d assessable income 应评税入息
P"_/P8 assessable loss 应评税亏损
RhE~-b[X assessable profit 应评税利润
Ik0g(-d assessable value 应评税值
(?|M'gZ assessed profit 估定利润
\"a{\E,{; assessed value 经评估价值
a V 'bI assessment 评税；评定；估价；评税单
;t{q]"? W assessment number 评税编号；估价编号
o6[.$C assessment of additional tax 补加税评税
) @N d3Z assessment of performance 业绩评估；实绩评价
ZZT #V%Q=u Assessor 评税主任
kcCCa@~v asset price bubbles 资产价格泡沫
^HC 6v;K asset-backed securities 具资产保证的证券
6eV#x%z@v' assets accretion 资产增值
E nM assets and liabilities 资产与负债
.HS6DOQ assets betterment statement 资产递增表；资产改进表
oFWb.t9< assets lending 实物放款；有抵押贷款
QhZg{v[d assets of the company passing on the death 死者去世时转移的公司资产
vV}w>Ap[ assets pledged as security for liabilities 用作负债抵押的资产
k8w\d+!v assets portfolio 资产投资组合
8z#Qp(he assets price 资产价格
pmNy=ZXx assets quality 资产质素
0kkDlWkzo assets realization 资产变现
=8\.fp assets refinancing arrangement 资产再集资安排
e2O6q05 ?Q assets securitization 资产证券化
WA`A/`taT assets situated outside Hong Kong 在香港以外地方的资产
:-1|dE)U assets stripping 削减资产；拆卖资产
R/hI XO assets value 资产值
~lw9sm*2v2 assignee 承让人
*S.U8;*Xj assignment 转让；转让书；转让契
5?7AzJl> assignment of interest 权益转让
Du+W7]yCl assignment of letters patent and trade mark 专利证书及商标转让
%\m"Yi] assignment of property 物业转让；物业转让书
jW'YQrj{<Y assignment right 转让权
SGAzeymw assignor 转让人
h:?^0b!@ associate 有联系的人；有关连人士；相联者；合伙人；联系人
n3a.)tcC Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
_ %nz-I associate member 附属会员
^e.-Ji associated body corporate 相联法人团体
pE5v~~9Ikv associated company 相联公司；联属公司
Huev D y4 associated corporation 相联法团
`L'g<VK; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
/|0-O'' 公认会计师公会〔英国〕
BX >L7 n Association of Futures Exchange Brokers 香港期货经纪协会
s ey,J5? Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
W;vNmg}mn association of underwriters 承保人组织
= s&Rk~2b/ assumption of control 接管
xa~]t<2 assurance 担保；保险；转易；转易书
+hyOc |5 assurance of interest 权益的转易
^m qEKy< at 19XX price 按一九ＸＸ年价格计算
J usU5 e| at a discount 按赔价计算；按贴水价格计算；打折扣
EwP2,$; at a premium 按溢价计算；按升水价格计算
'UX.Q7W at call 通知付款；按通知
|b at constant market price 按固定市价计算
S I}s at constant price 按固定价格计算
E/zf9\ at cost 按成本计算
']M/'CcM at current market price 按当时市价计算；按现时市价计算
]@{Lx>Oh" at current price 按当时价格计算；按现时价格计算
m y?Ly(# at factor cost 按要素成本计算；按生产要素成本计算
IVR%H_uz at money-of-the-day price 按付款当日价格计算
23}` e at or better 按指定或较佳价位〔买卖指令〕
9kL,69d2 at par 按面值计算；平价
bv+u7B6, at sight 见票即付
){; XI2 at the close 按收市盘
QZzamT)" at the opening 按开市盘
:X0L6y)u attestation 见证；见证条款
#{cy( &cz at-the-money option 平价期权
aB ,-E>+ attorney 受权人；受托代表人
5'zXCHt attornment 新拥有人承认书
}Le]qR9Y] attributable profit 可归属利润
U$OZkHA[ attributable share value 可归属股份价值
+,76|oMsQ% Auckland Stock Exchange 奥克兰证券交易所
`b?uQ\#-M auction 拍卖
4b;Mb auctioneer 拍卖商
=oBpS=<7 audit 审计；核数
W XQ @kQD Audit Commission 审计署
X6Ha C+P Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
02-ql
F@i 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〕
MEDh audit review 帐目审查
/ F0q8j0 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
^ ""edCs audited account 审计帐目；经审计的帐目
I|@+ O# audited annual account 经审计的周年帐目
/DQYlNa audited balance sheet 经审计的资产负债表
H"A%mrb auditor 核数师；核数主任；审计师
xRh 22z auditor's certificate 核数师证明书；审计师证明书
j ZXa
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aO' #!k*R Aussie bond 澳元债券
)^j_O^T5 austerity budget 紧缩预算
um2 a#6u o Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
p+d-7'?I Australia All Ordinaries Index 澳洲所有普通股票指数
x? h/e; Australian Dollar [AUD] 澳元
9K+> ;` Australian Options Market 澳大利亚期权市场
2\xw2VQ@P Australian Securities Commission 澳洲证券事务监察委员会
~7] V^tG Australian Society of Certified Practising Accountants 澳洲执业会计师公会
*8}b&4O~ Australian Stock Exchange 澳大利亚证券交易所
t-\+t<; Austrian Schilling [ATS] 奥地利先令
&,nv+>D authentication 认证；鉴证
1QoW/X'>. authority to purchase 委托购买证；委购书
\[MAa:/ authorization 认可；核准；授权；授权书
I
]m authorization by direction 指示授权
y'R } authorization by instruction 指令授权
fUT[tkb/! authorization by warrant 令状授权
?UXF z' authorization of unit trust 单位信托的认可
":!$Jnj , authorized agent 指定代理人
Sc<dxY@w7- authorized capital 法定资本
}icCp)b>v authorized clerk 出市员
/3b *dsYsl authorized dealer 认可交易商
f{sT*_at authorized financial institution 认可财务机构
@^,q/%; authorized fund 认可基金
>ahDc!Jyu authorized fund house 获授权的基金公司；认可基金公司
Y
;Ym=n' authorized institution 认可机构
Xa q;d' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
hkMeUxS authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
0m@+ &X>w authorized insurer 获授权保险人；获认可承保人
-Jd|H*wWo authorized investment 特准投资项目
)qWwh)\;! authorized person 获授权人
ho\1[xS authorized representative 获授权代表
fM= o?w6v authorized share capital 法定股本
M xE]EJZ automated quotation system 自动报价系统
`|t,Uc|7! Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
k&Pt\- 9on 自动交易系统〔香港期货交易所有限公司〕
&YhAB\Rw automatic adjustment mechanism 自动调整机制
w~ 3X
m{ automatic adjustment system 自动调整系统
il0K ^i Automatic Clearing House 自动票据交换所
O. * 0;5 automatic exchange rates accumulation system 自动化汇率累集系统
(v]%kXy/G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
3?93Pj3oPt automatic teller machine [ATM] 自动柜员机
3[m~-8 autopay 自动转帐
@r"\bBi available assets 可用资产
mqSVd^ available fiscal reserve 现存财政储备
}lZEdF9GhG available profit 可用利润
GBJL B Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
cO?*(e1m= average 平均；平均数；海损
74%vNKzc ~ average basic salary 平均基本薪金
~1G^IZ6 average consumer expenditure 平均消费开支；一般消费开支
ptCF))Zm' average cost 平均成本
T4eJ:u* ; average cost of land production 增辟土地平均成本
I68u%fCv average daily turnover 平均每日成交额
Y{Z&W9U average daily wage rate 平均每日工资率
8v$q+Wic average expenditure pattern 平均开支模式
E0W c8m " average growth rate 平均增长率
T7[@ lMa? average net fixed assets 固定资产平均净值
O
NabL.CV average of relatives 相对价格平均数
hx$]fvDevD average price 平均价格
J)|3jbX"I] average propensity to consume 平均消费倾向；一般消费倾向
Y >x{ [er average propensity to save 平均储蓄倾向；一般储蓄倾向
@*;x1A -]V average rate 平均率
w kg4I . average revenue 平均收入；平均收益
|#Gxqq' average stock 平均库存；平均存货
-gn0@hS0 average yearly rent 平均年租
8P n avoidance of double taxation 避免双重课税
so-5% S avoidance of tax 避税
