A:
~i% -WX A share Ａ股；甲类股份
z .
'Fv7 abatement of tax 减税；减扣免税额
$; ?c?n+ ABN AMRO Bank N.V. 荷兰银行
C>^,*7dS above-the-line expenditure 线上项目支出；经常预算支出
DKX/W+#a above-the-line receipt 线上项目收入；经常预算收入
W3)\co ABSA Asia Limited 南非联合亚洲有限公司
7%e1cI absolute change 绝对数值变更
nE_Cuc>K\ absolute expenditure 实际开支
yq?]V7~ absolute guideline figure 绝对准则数字
eNtf#Rqym absolute interest 绝对权益
FC{})|yh
} absolute order of discharge 绝对破产解除令
a0PE^U absolute profit margin 绝对利润幅度
` M:DZNy, absolute value 实值；绝对值
42&v % ;R absolutely vested interest 绝对既得权益
ML=eL*}l absorbed cost 已吸收成本；已分摊成本
zX98c absorption 吸收；分摊；合并
wTxbDT@ H5 absorption rate 吸收率；摊配率；分摊率
yO00I `5 ACB Finance Limited 亚洲商业财务有限公司
Jn Y$fs*" acceptable form of reciprocity 合理的互惠条件
Xx_tpC? acceptable rate 适当利率；适当汇率
qe<Hfp/p acceptance agreement 承兑协议
~(P&g7 u acceptance for honour 参加承兑
I7~| ~< acceptor 承兑人；接受人；受票人
:_v!#H) acceptor for honour 参加承兑人
gljo;f: accident insurance 意外保险
EkjgNEXq Accident Insurance Association of Hong Kong 香港意外保险公会
RND9D\ 7 accident insurance scheme 意外保险计划
=_l)gx+Y+y accident year basis 意外年度基准
P;73Hr[E# accommodation 通融；贷款
V C-d0E0 accommodation bill 通融票据；空头票据
)n>+m|IqY( accommodation party 汇票代发人
Xw t`(h[u account balance 帐户余额；帐户结余
KF U%DU G account book 帐簿
Huc|6~X account collected in advance 预收款项
X3',v ey account current book 往来帐簿
##cnFQCB account of after-acquired property 事后取得的财产报告
lNz]H iD account of defaulter 拖欠帐目
s3:9$.tiR[ account payable 应付帐款
y \D=Z
N@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
eklgLU-+fW account receivable 应收帐款
kJ T + account receivable report 应收帐款报表
5!(?m~jJ account statement 结单；帐单；会计财务报表
(5a1P;_Y account title 帐户名称；会计科目
rQb7?O@- accountant's report 会计师报告
-R
b{^/ Accountant's Report Rules 会计师报告规则
_ [t8rl accounting and auditing procedure 会计与审计程序；会计与核数程序
?T!)X)A# Accounting Arrangements 《会计安排》
yz8jU*H accounting basis 会计基础
?IF) +] accounting by Official Receiver 破产管理署署长呈交的帐目
du_4eB Accounting Circular 《会计通告》
G69GoT accounting class 会计类别
XogVpk A accounting date 记帐日期；会计结算日期
rzUlO5?R = accounting for money 款项核算
P6\6?am Accounting Officer 会计主任
cE\>f8 I accounting period 会计报告期；会计期
!M s[eB accounting policy 会计政策；会计方针
yCP4r6X0 accounting practice 会计惯例
pr&=n;_ n accounting principle 会计准则
/<{: I \< accounting record 会计记录
D d,2;# _ accounting report 会计报告
[M%._ u, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
dg_G s>?2 Accounting Society of China 中国会计学会
> ' i accounting statement 会计报表
A6 !F@Ic[ accounting system 会计制度；会计系统
A&"%os accounting transaction 会计事项；帐务交易
^x m$EY*Y, accounting treatment 会计处理
?6"{!s{ v accounting year 会计年度
%\Wf^6Y^ accretion 增值；添加
-oP'4QVb accrual 应计项目；应累算数目
]rN#B-aAr accrual basis 应计制；权责发生制
R[jEvyD>( accrual basis accounting 应计制会计；权责发生制会计
&%mXYj3y5 accrue 应累算；应计
?!'Zf Q:zK accrued benefit 应累算利益
iM]o"qOQm accrued charges 应计费用
!h`kX[: accrued cumulative preference share dividend 应累算的累积优先股股息
Ef)yQ accrued expenses 应累算费用
*F`A S> accrued interest payable 应付利息；应计未付利息
h@ ) accrued interest receivable 应收利息；应计未收利息
-LW [7s$ accrued right 累算权益
g[[;w*;z accruing profit 应累算的利润
4vWkT8HQ accumulated fiscal reserve 累积财政储备
=d)-Fd2li accumulated profit 累积利润；滚存溢利
>V$ Gx>I accumulated reserve 累积储备
] )}]/Qw accumulation of surplus income 累积收益盈余
Qk9 76 acquired assets 既得资产
}H"k U2 l acquisition 收购；购置；取得
[p;E~-S acquisition cost 购置成本
[eUftr9&0 acquisition expenses 购置费用
S DLv i!y acquisition of 100% interest 收购全部股权
B9,^mE# acquisition of control 取得控制权
\tN-(=T acquisition of fixed assets 购置固定资产
E 3aDDFDH acquisition of shell “买壳”
XYr J/!*. acquisition price 收购价
)"+2Z^1- act of God 天灾
$?P22"/p acting partner 执事合伙人
2RM+W2!! active market 买卖活跃的市场；交投畅旺的市场；旺市
_iV]_\0W2 active partner 积极参与的合伙人
`bjizS'^ active trading 交投活跃
.6f%? oo actual circulation 实际流通
S* *oA 6 actual cost 实际成本
/ JkC+7H4 actual expenditure 实际开支；实际支出
qIMA6u/ actual income 实际入息；实际收入；实际收益
%9oYw9 H! actual market 现货市场
O1'm@
q) actual price 现货价；实际价格
2lVHZ\G actual profit 实际利润
"Wo,'8{v actual quotation 实盘；实际价位；实际报价
JW.=T ) actual year basis 按实际年度计算
9f+>ix,ek* actuals 实货
C3NdE_E actuarial investigation 精算调查
'T<iH V& actuarial principle 精算原则
}Gyqq6Aeb actuarial report 精算师报告
VVP:w%yW Actuarial Society of Hong Kong 香港精算学会
h vka{LD actuarial valuation 精算师估值
sarq`%zrk actuary 精算师
',^+bgs5 ad referendum agreement 暂定协议；有待覆核的协定
L;Z0`mdz ad valorem duty 从价税；按值征税
0 &_UH}10 ad valorem duty system 从价税制
qMt++*Ls ad valorem fee 从价费
R:Q0=PzDi# ad valorem tariff 从价关税
L2 Pujk additional allowance 额外免税额
uvP2 W g t additional amount for unexpired risk 未过期风险的额外款额
YjOs}TD lx additional assessable profit 补加应评税利润
' Z0r>. additional assessment 补加评税
jw<pK4?y additional commitment 额外承担
29CINC additional commitment vote 额外承担拨款
a ]
= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
jO*l3:!~ \ additional dependent parent allowance 供养父母额外免税额
UhA"nt0 additional provision 额外拨款
@c9^q> Uv additional stamp duty 附加印花税
R218(8S additional tax 补加税罚款；补加税款
B/~%h | Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
&`0/CV adjudged bankrupt 被裁定破产
\.YS%"Vz adjudicated bankrupt 裁定破产人
)WT>@ adjudication fee 裁定费；评定印花税额手续费；评估契据费
%1}K""/ adjudication of bankruptcy 裁定破产；宣告破产
D(-y jY8aG adjudication of insolvency 裁定无力偿还债务
4SPy28<f adjusted actual 经调整的实数；调整后的实数
h.O$]:N adjusted current assets 经调整的流动资产；调整后的流动资产
=0uAE7q(9 adjusted figure 经调整的数字；调整后的数额
!$N<ds. adjusted liabilities 经调整的负债；调整后的负债
EnOU?D adjusted loss 经调整的亏损；调整后的亏损
9$`lIy@B 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
AL#4_]m' adjusted profit 经调整的利润；调整后的利润
bwiPS1+); adjusted surplus 经调整的盈余额；调整后的盈余额
EBz}|GY; adjusted value 经调整的价值；调整后的价值
nWQ;9_qBB adjustment 调整；修订；理算〔保险〕
!*6CWV0 adjustment centre 调剂中心
`;%]'F0` adjustment lag 调整过程的时间差距；调整时差
#Zrlp.M4 adjustment mechanism 调整机制
r{l(O,|e adjustment of loss 亏损调整
pvmC$n^zc adjustment process 调整过程；调整程序
oy<WsbnS adjustment range 调整幅度
8 JmFi administered exchange rate 受管制汇率
rV0 8ad Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
M% jPH administration expenses 行政费用
Y"A/^] administration fee 手续费；行政费
UfS%71l.$ administration in bankruptcy 破产管理
p+)Y Tzzc administration order 遗产管理令
~3uP6\F administrator 管理人；遗产管理人
V< k8N^ administrator of the estate 遗产管理人
C8z{XSo admission of debt 债项承认书
da)NK! admission of proof 接纳债权证明
-B8 6U6^s advance 放贷款项；垫付款项；预支款项；预付款项
^%O]P` $ advance account 暂支帐目；预付款帐户
xhcK~ 5C advance compensation 预付补偿金
ZXm/A0 )S advance from shareholder 股东垫款
Y ')x/H advance pending reimbursement 预支以待日后付还
0}_[DAd6 advanced economy 先进经济体系
giz7{Ai advancement 预付；预付财产
gz3pX#S advances warrant 垫款令
{nLjY|* advancing 贷出
x?&$ ci adverse balance 逆差
,}K<*t[I adverse exchange 逆汇
[jm d advertisement addressed to shareholders 在报章刊登的致股东通告
!.d@L6 advice for collection 托收通知书
9k{PBAP advice of drawing 提款通知书；汇票通知书
2 RSt)3!}, advice of payment 付款通知
;G %R <Z Advisory Committee [Securities and Futures Commission]
yn#X;ja- 谘询委员会〔证券及期货事务监察委员会〕
l ok= Advisory Committee on Diversification 经济多元化谘询委员会
\L"kV !> affidavit 誓章；遗产申报誓章
)ZN|t?| affidavit of no receipt 述明无收款的誓章
u*hSj)vr1 affiliate 联号；联营公司；附属公司
Z?\>JM >; affiliated company 附属公司；联号；联营公司
B
~O Z2-~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
720D V +o affordability 负担能力
R?]02Q African Development Bank [AfDB] 非洲开发银行
`]%|f after-acquired property 事后取得的财产
i>(e}<i after-hours dealing 市后交易
wiiCd after-tax profit 税后盈利；税后利润；税后溢利
ti#7(^j agency agreement 代理协议
- \C!I agency expenses 代理机构的开支
AvW:<}a, agency fee 代理费
2k=# om19 Agency Law 《代理法》
Qjb:WC7he agent 代理人；承销人
. 0es 3Rj agent of company 公司代理人
p |! agent's fee 代理人费；经纪费
#'y#"cmQ. aggregate 总计；总数；总体数字
4ecP*g aggregate amount 总款额；总额
<)3u6Vky9 aggregate assets and liabilities 总体资产与负债
0=?<y'= aggregate at constant price 按固定价格计算的总体数字
@Z12CrJ aggregate demand 总需求
P
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^jx7@LgS= aggregate limit 总限额
P?k0zwOlBl aggregate of salaries tax 合计薪俸税
]UmFhBR- aggregate performance 总体表现；总体业绩
sIy^m }02 aggregate supply 总体供应
>6?__v]9G aggregate surplus 总盈余
,k;^G><
= aggregate total 整体总额
[EKQR>s) aggregate value 总值；合计价值
"yS _s aggregated basis 合计基准
P }4QQw aggregated net chargeable income 合计应课税入息实额
.4E&/w+ aggregation 合并计算；合计；总和
.nVa[B |. aggregation of incomes of husband and wife 夫妇入息合并计算
BBev< aggregation of property 财产的总和
T
\_ ]^]> agio 差价；贴水
7V e1]) u 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》
a*&B`77`| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
JT!9\i 《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》
sr{a(4*\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6}!#;@D~ 《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》
Eq j_m|@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
rogT~G}q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Rx }$0c0 agreement for a settlement 授产协议
' !eKTC> agreement for assignment 转让协议
oaIi2=Tf agreement for sale 售卖协议；买卖协议
}n>p4W" OM agreement for sale and purchase 买卖协议
H["`Mn7j2 agreement for the payment of interest 支付利息协议
:0Rx# %u}# agreement for the repayment of money 还款协议
E4M@WNPx agreement of reinsurance 再保险协议
t&AFU t\c Agricultural Bank of China 中国农业银行
V T\F]Oa# air passenger departure tax 飞机乘客离境税
o%IA}e7PAa Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{y_98N airport tax 机场税
)!P)U(*v alcohol duty 酒精税
U`2e{>'4t alienation 让与；让渡；转让
T[g[&K1Y alimony 生活费；赡养费
5? ]hd*8 All Ordinaries Index [AOI] 所有普通股指数
T9Nb`sbV] all risks 全险；综合险
K/|Z$4S All Sales Record for Stock Market 《股票市场成交报告》
x$6^R q>2 Allied Capital Resources Limited 新联财务有限公司
vzim<;i all-items index [Consumer Price Index] 总指数〔消费物价指数〕
' /^q J7eb allocation letter 拨款信件
H}hiT/+$ allocation of fund 分配款项；预留款项
=4FXBPoQK allocation of profit 利润分配；溢利分配
0.8 2kl allocation warrant 拨款令
WE: 24b6 allotment 分配；配股
m}7iTDJR9 allotment notice 股份配售通知；配股通知
AP'*Nh@Ik( allotment of shares 股份分配
Xov Rg, allowable 可获宽免；免税的
qVH1 }9_ allowable business loss 可扣除的营业亏损
.\)U@L~ allowable expenses 可扣税的支出
&m-PC(W+ allowance 免税额；津贴；备抵；准备金
E87 Ww,z8 allowance for debts 债项的免税额
tMf}
allowance for depreciation by wear and tear 耗损折旧免税额
3=aQG'B allowance for funeral expenses 殡殓费的免税额
Mygf T[_ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
jIC_[ allowance for repairs and outgoings 修葺及支出方面的免税额
% C| n9* allowance to debtor 给债务人的津贴
'"SEw
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pKpUXfQu alternate trustee 候补受托人
n*[XR`r} amalgamation 合并
;:\<gVi: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
<G|(|E1 ambit of charges 征税范围；收费范围
fF7bBE)L/| amended valuation 经修订的估值
` d5%.N American Commodities Exchange 美国商品交易所
A %KDiIA American Express Bank Limited 美国运通银行
tX_R_]v 3 American Stock Exchange 美国证券交易所
K,+LG7ec amortization 摊销
&$`P,i 1) amount due from banks 存放银行同业的款项
F \KjEl0 amount due from banks abroad 存放海外银行同业的款项
bDL,S?@ amount due from holding companies 控股公司欠款
|H;F7Y_ amount due from local banks 存放本港银行同业的款项
Qz5sxi amount due to banks 银行同业的存款
ZX9 T YN amount due to banks abroad 海外银行同业的存款
J;.wXS_U8 amount due to holding companies 控股公司存款
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$J>9k amount due to local banks 本港银行同业的存款
ON=@ O amount due to outport banks 外埠银行同业的存款
v+46 QK|I& amount for note issue 发行纸币的款额
&Sw%<N*r amount of bond 担保契据的款额
B-ngn{Yc amount of consideration 代价款额
)dbB =OZ amount of contribution 供款数额
_(%d( E2? amount of indebtedness 负债款额
>3_jWFq amount of principal of the loan 贷款本金额
[ 9 {*94M amount of rates chargeable 应征差饷数额
I,>- t GK amount of share capital 股本额
e:fy#,HEj{ amount of sums assured 承保款额
xS4w5i2 amount of variation 变动幅度
8m2Tk\;: amount of vote 拨款数额
*|%@6I( amount payable 应付款额
ZSjMH .Ij" amount receivable 应收款额
yu!h<nfzA Amsterdam Stock Exchange 阿姆斯特丹证券交易所
U gu[|, analysis 分析
l{I6&^!KS ancillary risk 附属风险
($au:'kU
annual account 周年帐目；周年帐目报表；年度决算；年结
x$5) ^ud? annual accounting date 年结日期
UO0{): w> annual allowance 每年免税额；年积金；年度津贴；年津
-JMdE_h annual balance 年度余额
{XR6>] annual disposable income 每年可动用收入
x+ Ttl4 annual estimates 周年预算
H?<N.Dq annual fee 年费
C'\-
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k1w_[ w [ annual growth rate 年增率；每年增长率
6&
e3Nt annual long-term supplement 长期个案每年补助金
i2E )P x annual pensionable emolument 可供计算退休金的年薪
ehzM) uK annual report 年报
"c3Grfoz Annual Report on the Consumer Price Index 《消费物价指数年报》
0b+Wc43}K annual return 周年报表；周年申报表；每年报税表格
Jj!v h{ Annual Return Rules 《周年报表规则》
I4/8 _)b^ annual review of consumer prices 每年消费物价回顾
IHam 4$~- annual roll-forward basis 逐年延展方式
'&x#rjo# annual salary 年薪
mHV%I@`Y6 annual statement 年度报表；年度决算表
CtyoHvw+M 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
ciBP7>':: annuitant 年金受益人
[~-9 i &Z annuity 年金
q )LMm7 annuity contract 年金合约
:o0JY= 5 annuity on human life 人寿年金
;& < {ey antecedent debt 先前的债项
"?]{ %-u ante-dated cheque 倒填日期支票
iHeN9 cl anticipated expenditure 预期开支
z:8eEq3w anticipated net profit 预期纯利
:[wsKFaV+ anticipated revenue 预期收入
"'c
A2~ anti-inflation measure 反通货膨胀措施
X
iS1\* anti-inflationary stance 反通货膨胀立场
G,?hp>lj apparent deficit 表面赤字
QQ%D8$k" apparent financial solvency 表面偿债能力
]R Ps|R? apparent partner 表面合伙人
10)jsA application for personal assessment 个人入息课税申请书
|SoCRjuCPM application of fund 资金应用
}YB*]<] application to release as liquidator and to destruct the books of accounts and documents
a|%J=k>> 申请免除清盘人职务及毁灭帐簿与文件
9>l*lCA appointed actuary 委任精算师
`IP/d appointed auditor 委任核数师；委任审计师
+ln9c appointed trustee 委任的受托人
^ V ?<K.F appointer 委任人
^ 8 z R apportioned pro rata 按比例分摊
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$ QxJ apportionment 分配；分摊
o)Iff)m$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
$;1#To apportionment formula 分摊方程式
3,p]/Z_ apportionment of estate duty 遗产税的分摊
+MR.>" appraisal 估价；评估
8$")%_1] appreciable growth 可观增长
:}5j##N appreciable impact 显着影响
iX0i2ek appreciable increase 可观增长
\]</w5 Pi, appreciation 增值；升值
JSkLEa~< appreciation against other currencies 相对其他货币升值
K ~c=M",mW appreciation of the exchange value of Hong Kong dollar 港元汇值上升
O{QA appreciation tax 增值税
d ;zai]] appropriation 拨款；拨用；拨付
`P@T$bC appropriation account 拨款帐目
#bUXgn> Appropriation Bill 拨款法案
YM1'L\^ appropriation-in-aid system 补助拨款办法
3vuivU.3 approved assets 核准资产
"3Uv]F approved basket stock 认可一篮子证券
!Fca~31R' approved budget 核准预算
Kf>A\l^X7 approved charitable donation 认可慈善捐款
-wp|RD,}( approved charitable institution 认可慈善机构
~<O7$~ approved currency 核准货币；认可货币
h}*/ Ge]aM approved estimates 核准预算
+ fC=UAZ approved estimates of expenditure 核准开支预算
q )Lu_6 mg approved overseas insurer 核准海外保险人
KV}FZ3jY approved overseas trust company 核准海外信托公司
hWM<
0= approved pooled investment fund 核准汇集投资基金
% 5m/ approved provident fund scheme 认可公积金计划
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{OheJ approved provision 核准拨款
JG" R\ 2 approved redeemable share 核准可赎回股份
$CY~5A `l9 approved regional stock 认可地区性证券
I/a/ )No approved retirement scheme 认可退休金计划
:# .<[ approved subordinated loan 核准附属贷款
fI{E SXU arbitrage 套戥；套汇；套利
_kj wFq arbitrageur 套戥者；套汇者
'm4W}F arbitrary amount 临时款项
6eT5ktf arrangement 措施；安排；协定
01}C^iD arrears 欠款
:ctu5{"UJ arrears of pay 欠付薪酬
E8pB;\Z( arrears of revenue 逾期未收税款；逾期未收的帐项
.} q&5v articles of association 组织章程；组织细则；组织章程细则
i& 5XF Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
X WUWY ascertainment of profit 确定利润
M@`;J jtSA "Asia Clear" “亚洲结算系统”
d/ARm-D Asia Commercial Bank Ltd. 亚洲商业银行有限公司
23c 8 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;LG#.~f Asian Development Fund [ADF] 亚洲发展基金
rf?qdd(~cH Asian dollar bond 亚洲美元债券
XiL~TC kx4 Asian dollar market 亚洲美元市场
j7jCm: Asian dollar rate 亚洲美元利率
@ o3T Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{)BTR %t Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
iH/6M asked price 沽盘；喊价；索价；卖方报价
:+qF8t[L assessable income 应评税入息
pm _`>3 assessable loss 应评税亏损
HkO7 R
` assessable profit 应评税利润
)6q,>whI] assessable value 应评税值
.@(6 Y<dN assessed profit 估定利润
v gsJeV`}I assessed value 经评估价值
8zRP (+&W assessment 评税；评定；估价；评税单
)/pU.Z/ assessment number 评税编号；估价编号
%>~sJ0 assessment of additional tax 补加税评税
PcA2/!a assessment of performance 业绩评估；实绩评价
|G?htZF Assessor 评税主任
hp#W 9@ NR asset price bubbles 资产价格泡沫
@6wFst\t asset-backed securities 具资产保证的证券
aMtsm L?= assets accretion 资产增值
{ OXFN;2 assets and liabilities 资产与负债
Z Uox Mm
assets betterment statement 资产递增表；资产改进表
t 5y;CxL assets lending 实物放款；有抵押贷款
;_rF;9z9 assets of the company passing on the death 死者去世时转移的公司资产
{so `/EWa assets pledged as security for liabilities 用作负债抵押的资产
7]blrN] assets portfolio 资产投资组合
*=(lyx_O assets price 资产价格
fh](K'P#^ assets quality 资产质素
SKkUU^\#R` assets realization 资产变现
y% %} k assets refinancing arrangement 资产再集资安排
nQ5n-A&[" assets securitization 资产证券化
VU&7P/\f% assets situated outside Hong Kong 在香港以外地方的资产
f33 l$pOp assets stripping 削减资产；拆卖资产
n[G &ksQI assets value 资产值
(oEC6F assignee 承让人
4\Tl\SZ? assignment 转让；转让书；转让契
_*1`@ assignment of interest 权益转让
1Cgso` assignment of letters patent and trade mark 专利证书及商标转让
j 2QmxTa! assignment of property 物业转让；物业转让书
#,":vr assignment right 转让权
>`A9[`$n assignor 转让人
;<j0f~G` associate 有联系的人；有关连人士；相联者；合伙人；联系人
ll`>FcQ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
;\14b?TUH associate member 附属会员
Rm255z p associated body corporate 相联法人团体
de p= & associated company 相联公司；联属公司
? 4q4J8j associated corporation 相联法团
'}B+r@YCN Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Rb% 8)t
x 公认会计师公会〔英国〕
P<M?Qd 1 . Association of Futures Exchange Brokers 香港期货经纪协会
B9NWW6S Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
VGpWg rmHk association of underwriters 承保人组织
2O.i\cH assumption of control 接管
`w.n]TR assurance 担保；保险；转易；转易书
hc >HQrd assurance of interest 权益的转易
+l9!Fl{MK\ at 19XX price 按一九ＸＸ年价格计算
\s=t|Wpu2 at a discount 按赔价计算；按贴水价格计算；打折扣
C71qPb|$R at a premium 按溢价计算；按升水价格计算
18+)`M-5o at call 通知付款；按通知
W4pL ,(S at constant market price 按固定市价计算
KH(%? at constant price 按固定价格计算
g MWjk7 at cost 按成本计算
<}<zgOT[1! at current market price 按当时市价计算；按现时市价计算
cx&>#8s& at current price 按当时价格计算；按现时价格计算
}o(zj=7 at factor cost 按要素成本计算；按生产要素成本计算
Mv K !u at money-of-the-day price 按付款当日价格计算
PIu1+k.r? at or better 按指定或较佳价位〔买卖指令〕
%s|}Fz-> at par 按面值计算；平价
5=v}W:^v. at sight 见票即付
RS)tO0 at the close 按收市盘
'98 VYCL at the opening 按开市盘
kEOS{C%6R attestation 见证；见证条款
"B3N* R([" at-the-money option 平价期权
JBE!j-F attorney 受权人；受托代表人
M>~D rul attornment 新拥有人承认书
`$,GzS ( attributable profit 可归属利润
:N4t49i attributable share value 可归属股份价值
Z4S!NDMm~ Auckland Stock Exchange 奥克兰证券交易所
~<_2WQ/$ auction 拍卖
*h!28Ya(~ auctioneer 拍卖商
8ZM&(Lz7u audit 审计；核数
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/'_& Audit Commission 审计署
pA9+Cr!0Q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
&7PG.Ff!r 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〕
gW>uR3Ca4 audit review 帐目审查
Y G@t5j#b Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
fGUE<l audited account 审计帐目；经审计的帐目
[N7{WSZ& audited annual account 经审计的周年帐目
)Im#dVQs= audited balance sheet 经审计的资产负债表
bM {s
T" auditor 核数师；核数主任；审计师
6-z%633DL auditor's certificate 核数师证明书；审计师证明书
xTj|dza auditor's report 核数师报告；审计师报告
=e9> F Wf> Aussie bond 澳元债券
v!<gY
m& austerity budget 紧缩预算
7"sD5N/>uh Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
yeXx',]a Australia All Ordinaries Index 澳洲所有普通股票指数
A
mNW0. } Australian Dollar [AUD] 澳元
#gRM i)(F Australian Options Market 澳大利亚期权市场
l_o@miG/ Australian Securities Commission 澳洲证券事务监察委员会
}+.}J Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[x+FcXb Australian Stock Exchange 澳大利亚证券交易所
+S> j0m<* Austrian Schilling [ATS] 奥地利先令
Al}6q{E9+8 authentication 认证；鉴证
`UD/}j@ authority to purchase 委托购买证；委购书
/|tJ6T1LrB authorization 认可；核准；授权；授权书
AK'[c+2 [ authorization by direction 指示授权
&;^YBW :I authorization by instruction 指令授权
}= < authorization by warrant 令状授权
YC++& Nk authorization of unit trust 单位信托的认可
Z/k:~%|E authorized agent 指定代理人
kW;+|qs^ authorized capital 法定资本
#Y*X<L authorized clerk 出市员
>/l? g5{ authorized dealer 认可交易商
i,>kh c authorized financial institution 认可财务机构
hIy ~B[' authorized fund 认可基金
B"h#C!E authorized fund house 获授权的基金公司；认可基金公司
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[:ZS+1 authorized institution 认可机构
qT dh eX/ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
TE3lK(f authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
d,+Hd2o^X authorized insurer 获授权保险人；获认可承保人
B2>H_dmQ authorized investment 特准投资项目
;Lc Z `1 authorized person 获授权人
3EJj9}#x"' authorized representative 获授权代表
G<}( )+L authorized share capital 法定股本
?zh9d%R automated quotation system 自动报价系统
A\4D79>x Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
rDm~h~u5 自动交易系统〔香港期货交易所有限公司〕
1oR7iD^ automatic adjustment mechanism 自动调整机制
Zq+v6fk_Mn automatic adjustment system 自动调整系统
X{5vXT\/y Automatic Clearing House 自动票据交换所
S\:P-&dC automatic exchange rates accumulation system 自动化汇率累集系统
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$Q%up Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
'@o;-'b automatic teller machine [ATM] 自动柜员机
]<ldWL autopay 自动转帐
}AB, 8n` available assets 可用资产
4 ezEW|S available fiscal reserve 现存财政储备
_
T iuY available profit 可用利润
wH>a~C: Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Hx"ob_^'7 average 平均；平均数；海损
nV"~-On average basic salary 平均基本薪金
e>6y% v; average consumer expenditure 平均消费开支；一般消费开支
dBYmiF!+ average cost 平均成本
wjH zE
average cost of land production 增辟土地平均成本
g%sluT[# average daily turnover 平均每日成交额
C'9Cr}cZ. average daily wage rate 平均每日工资率
SF7\<'4\N average expenditure pattern 平均开支模式
3O,+=?VK average growth rate 平均增长率
*=8JIs A>! average net fixed assets 固定资产平均净值
n6wV.?8
average of relatives 相对价格平均数
BF\XEm?! average price 平均价格
:ci5r;^ average propensity to consume 平均消费倾向；一般消费倾向
)#?"Gjf~ average propensity to save 平均储蓄倾向；一般储蓄倾向
94h]~GqNi average rate 平均率
Lt u'W22 average revenue 平均收入；平均收益
z>L U H average stock 平均库存；平均存货
/Lfm&; average yearly rent 平均年租
kjIAep0rT avoidance of double taxation 避免双重课税
`` ,fodA8 avoidance of tax 避税
