A:
cWo>DuW& A share Ａ股；甲类股份
^;ZpK@Luk abatement of tax 减税；减扣免税额
QDW,e]A ABN AMRO Bank N.V. 荷兰银行
&[{sA ; above-the-line expenditure 线上项目支出；经常预算支出
k={1zl ; above-the-line receipt 线上项目收入；经常预算收入
0R? @JC ABSA Asia Limited 南非联合亚洲有限公司
6O,k! y> absolute change 绝对数值变更
%\HE1d5; absolute expenditure 实际开支
N
{{MMIq absolute guideline figure 绝对准则数字
<[n:Ij absolute interest 绝对权益
bvJ@H
Z$ absolute order of discharge 绝对破产解除令
3 1 c*^ZE. absolute profit margin 绝对利润幅度
lx4p T w1 absolute value 实值；绝对值
[K,P)V> K absolutely vested interest 绝对既得权益
S'^ q absorbed cost 已吸收成本；已分摊成本
lTu& 9) absorption 吸收；分摊；合并
d+G%\qpzQ absorption rate 吸收率；摊配率；分摊率
f.$[?Fi ACB Finance Limited 亚洲商业财务有限公司
h2x9LPLBxT acceptable form of reciprocity 合理的互惠条件
PX/ Y?DP acceptable rate 适当利率；适当汇率
C_>XtcU acceptance agreement 承兑协议
6)0.q|Q acceptance for honour 参加承兑
),vDn}> acceptor 承兑人；接受人；受票人
) V~=B] acceptor for honour 参加承兑人
s}". po] accident insurance 意外保险
fZ & Accident Insurance Association of Hong Kong 香港意外保险公会
x# 3*C|A accident insurance scheme 意外保险计划
u;
KM[FmK accident year basis 意外年度基准
LDEc}XXb accommodation 通融；贷款
O >+=cg accommodation bill 通融票据；空头票据
UFT JobU accommodation party 汇票代发人
p~3 x=X4 account balance 帐户余额；帐户结余
0ZwXuq account book 帐簿
k
L6s 49 account collected in advance 预收款项
/d}"s. 3p account current book 往来帐簿
BFw_T3}zn account of after-acquired property 事后取得的财产报告
{e|.AD account of defaulter 拖欠帐目
%w[Z/ account payable 应付帐款
q=->) &D% account payee only [A/C payee only] 只可转帐；存入收款人帐户
_p4]\LA account receivable 应收帐款
9s_^?q account receivable report 应收帐款报表
{|>Wwa2e account statement 结单；帐单；会计财务报表
deaB_cjdI account title 帐户名称；会计科目
e(/F:ZEh accountant's report 会计师报告
!@ ]IJ"\ Accountant's Report Rules 会计师报告规则
*GoTN accounting and auditing procedure 会计与审计程序；会计与核数程序
ssLswb Accounting Arrangements 《会计安排》
>w<w *pC accounting basis 会计基础
@%x2d1FS accounting by Official Receiver 破产管理署署长呈交的帐目
nS3Aadm Accounting Circular 《会计通告》
d/yF}%0QI accounting class 会计类别
NjZ~b/ accounting date 记帐日期；会计结算日期
^wWbW&<Tg accounting for money 款项核算
O=+$X Pa| Accounting Officer 会计主任
L$3 lsu!4n accounting period 会计报告期；会计期
R 39_! accounting policy 会计政策；会计方针
XfE9QA[ accounting practice 会计惯例
R+ NiIoa accounting principle 会计准则
Ws|`E `6O accounting record 会计记录
P #! N accounting report 会计报告
gZ^ Qt.6Z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Q PB,B>Z Accounting Society of China 中国会计学会
\mh #MMp accounting statement 会计报表
8 u~ accounting system 会计制度；会计系统
:p}8#rb accounting transaction 会计事项；帐务交易
/a^
R$RHl' accounting treatment 会计处理
nyi!D accounting year 会计年度
tXtNK2-1 accretion 增值；添加
8 O]`3oa> accrual 应计项目；应累算数目
z
mip accrual basis 应计制；权责发生制
4zS0kk;+ accrual basis accounting 应计制会计；权责发生制会计
=[]6NjKS, accrue 应累算；应计
ciODTq? accrued benefit 应累算利益
3E*m.jX accrued charges 应计费用
[s[ ZOi!;I accrued cumulative preference share dividend 应累算的累积优先股股息
e^\e;>Dh> accrued expenses 应累算费用
Gqd|F > accrued interest payable 应付利息；应计未付利息
(&eF E ;c accrued interest receivable 应收利息；应计未收利息
t}_ #N'` accrued right 累算权益
"&k(lQ4 accruing profit 应累算的利润
V>T?'GbS accumulated fiscal reserve 累积财政储备
gm)Uyr$ accumulated profit 累积利润；滚存溢利
<$e|'}>A accumulated reserve 累积储备
?v
M9
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ecs 0iW-, acquired assets 既得资产
+`GtZnt# acquisition 收购；购置；取得
,9bnR;f\ acquisition cost 购置成本
<E U R: acquisition expenses 购置费用
^C'0Y.H S acquisition of 100% interest 收购全部股权
:+Ukwno?/ acquisition of control 取得控制权
1V1I[CxlX acquisition of fixed assets 购置固定资产
70 7( LG acquisition of shell “买壳”
o p9dYjG7 acquisition price 收购价
b*?u+tWP_ act of God 天灾
?p@J7{a acting partner 执事合伙人
`5@F'tKQ active market 买卖活跃的市场；交投畅旺的市场；旺市
K{ar)_V/ active partner 积极参与的合伙人
.c-a$39 active trading 交投活跃
&$/
#"lW,V actual circulation 实际流通
d)vP9vXy actual cost 实际成本
oV :oc, actual expenditure 实际开支；实际支出
D;C';O actual income 实际入息；实际收入；实际收益
XJe=+_K9 actual market 现货市场
ffmtTJFC5 actual price 现货价；实际价格
eo9/ actual profit 实际利润
=p'+kS+ actual quotation 实盘；实际价位；实际报价
JnsJ]_< actual year basis 按实际年度计算
r+Ki`HD% actuals 实货
O<cP1T F actuarial investigation 精算调查
;`#R9\C=h actuarial principle 精算原则
;Z{D@g+ actuarial report 精算师报告
ElQ?|HsQ6p Actuarial Society of Hong Kong 香港精算学会
7v%c. actuarial valuation 精算师估值
\_1a#|97e actuary 精算师
WSHPh hM ad referendum agreement 暂定协议；有待覆核的协定
Y/.C+wW2 ad valorem duty 从价税；按值征税
}aRib{L ad valorem duty system 从价税制
^MvuFA ,C ad valorem fee 从价费
A Vpg ad valorem tariff 从价关税
f zo'9 additional allowance 额外免税额
h )
Wp additional amount for unexpired risk 未过期风险的额外款额
=Hd yra additional assessable profit 补加应评税利润
n6% ` additional assessment 补加评税
uAPVR additional commitment 额外承担
:82h GU additional commitment vote 额外承担拨款
#; ?3k uq( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
v3-'
G gM additional dependent parent allowance 供养父母额外免税额
E7A!,A&> additional provision 额外拨款
m]2xOR_ additional stamp duty 附加印花税
{=[>N>" additional tax 补加税罚款；补加税款
e NIzI]~ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]X>yZec adjudged bankrupt 被裁定破产
G7C eWfS adjudicated bankrupt 裁定破产人
ls@]%pz.1d adjudication fee 裁定费；评定印花税额手续费；评估契据费
H\S)a FY[ adjudication of bankruptcy 裁定破产；宣告破产
lDYgt UKG adjudication of insolvency 裁定无力偿还债务
[7 v|bd adjusted actual 经调整的实数；调整后的实数
5^ Qa8yA>7 adjusted current assets 经调整的流动资产；调整后的流动资产
!y _{mE?V( adjusted figure 经调整的数字；调整后的数额
|Ghk8 WA adjusted liabilities 经调整的负债；调整后的负债
nzflUR{`- adjusted loss 经调整的亏损；调整后的亏损
h+g\tYWGP 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
v(2N@s <% adjusted profit 经调整的利润；调整后的利润
J3 _aHI adjusted surplus 经调整的盈余额；调整后的盈余额
u;_~{VJ- adjusted value 经调整的价值；调整后的价值
uNzc, OH adjustment 调整；修订；理算〔保险〕
+x"uP adjustment centre 调剂中心
FRd"F$ U adjustment lag 调整过程的时间差距；调整时差
^AP8T8v adjustment mechanism 调整机制
X .t4; adjustment of loss 亏损调整
\~5|~|9< adjustment process 调整过程；调整程序
jfuHZ^ YA adjustment range 调整幅度
D!&(#Vl
_ administered exchange rate 受管制汇率
P"vrYo m Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3 xChik{ administration expenses 行政费用
=j,WQ6 6r3 administration fee 手续费；行政费
F[jE#M=k administration in bankruptcy 破产管理
Ha@; Sz<R administration order 遗产管理令
5B hR4+1J administrator 管理人；遗产管理人
iQ/~?'PB administrator of the estate 遗产管理人
+"?+Be admission of debt 债项承认书
o
<q* 3L5 admission of proof 接纳债权证明
7PY$=L48A advance 放贷款项；垫付款项；预支款项；预付款项
2zTi/&K& advance account 暂支帐目；预付款帐户
<sH}X$/ advance compensation 预付补偿金
!$Nj! advance from shareholder 股东垫款
9-ozrw8t advance pending reimbursement 预支以待日后付还
bU!
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cl~Yx 4 advancement 预付；预付财产
n"(!v7YNp advances warrant 垫款令
P =94 advancing 贷出
s\ -,RQ1 adverse balance 逆差
.9jKD *U| adverse exchange 逆汇
z]G|)16
advertisement addressed to shareholders 在报章刊登的致股东通告
s*izhjjX advice for collection 托收通知书
0* $w(* advice of drawing 提款通知书；汇票通知书
?%s>a8w advice of payment 付款通知
x} ] 56f Advisory Committee [Securities and Futures Commission]
eM5?fE&!& 谘询委员会〔证券及期货事务监察委员会〕
Zzlf1#26\ Advisory Committee on Diversification 经济多元化谘询委员会
~ nsb affidavit 誓章；遗产申报誓章
4V,.Oi affidavit of no receipt 述明无收款的誓章
$GJT affiliate 联号；联营公司；附属公司
x|6]+?l@6 affiliated company 附属公司；联号；联营公司
-R`{]7V affirmation [estate duty] 非宗教式宣誓〔遗产税〕
YFO{i -*q affordability 负担能力
YT\@fgBt African Development Bank [AfDB] 非洲开发银行
g$nS6w|5H after-acquired property 事后取得的财产
5'lPXKn+L after-hours dealing 市后交易
#4^d#Gj after-tax profit 税后盈利；税后利润；税后溢利
B
71/nt9 agency agreement 代理协议
@]@|H?
agency expenses 代理机构的开支
_wq?Pa<)e agency fee 代理费
&R94xh%@( Agency Law 《代理法》
7>E.0 D P agent 代理人；承销人
k ka5=u agent of company 公司代理人
7 zM:z, agent's fee 代理人费；经纪费
}s }g}t8v- aggregate 总计；总数；总体数字
y ?$DDD aggregate amount 总款额；总额
f O*jCl aggregate assets and liabilities 总体资产与负债
Wq1>Bj$J8 aggregate at constant price 按固定价格计算的总体数字
NX @FUct; aggregate demand 总需求
++0)KSvw aggregate gross position 总持仓量
OK [J
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#oUNF0L@6 aggregate of salaries tax 合计薪俸税
Ve oG[Jl aggregate performance 总体表现；总体业绩
zCx4DN` aggregate supply 总体供应
f9D e!"*& aggregate surplus 总盈余
l:85 _E aggregate total 整体总额
/(N/DMl[ aggregate value 总值；合计价值
isQ(O aggregated basis 合计基准
'Y L [s aggregated net chargeable income 合计应课税入息实额
FwCb$yE#M aggregation 合并计算；合计；总和
@YJI'Hf67 aggregation of incomes of husband and wife 夫妇入息合并计算
:D.0\.p aggregation of property 财产的总和
=*mT{q@ agio 差价；贴水
~ Z\:Nx Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
8Lo#{` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
f[ ^f/jGm 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
*r7v Dc Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1\.$=N 《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》
x$Dq0FX!%_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;a:H-iC 《香港政府和大韩民国政府关于相互促进和保护投资协定》
)BP*| URc agreement for a settlement 授产协议
K@D\5s|1| agreement for assignment 转让协议
)#=J<OpG agreement for sale 售卖协议；买卖协议
5(1:^:LGK agreement for sale and purchase 买卖协议
-3 I3 X agreement for the payment of interest 支付利息协议
$NXP)Lic) agreement for the repayment of money 还款协议
wKV4-uyr agreement of reinsurance 再保险协议
#+ I'V\ [ Agricultural Bank of China 中国农业银行
.Eao|; air passenger departure tax 飞机乘客离境税
\Cb JU Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
HgI!q<) airport tax 机场税
tXD$HeBB? alcohol duty 酒精税
%,$ n^{v alienation 让与；让渡；转让
?^}30V:E alimony 生活费；赡养费
TCtZ2
<' All Ordinaries Index [AOI] 所有普通股指数
_VtQMg|u all risks 全险；综合险
{zdMmpQF All Sales Record for Stock Market 《股票市场成交报告》
c'2d+*[ Allied Capital Resources Limited 新联财务有限公司
rqdwQ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\@LTXH. allocation letter 拨款信件
^J!q>KJs allocation of fund 分配款项；预留款项
bx@l6bpQ allocation of profit 利润分配；溢利分配
{T){!UVp! allocation warrant 拨款令
*b~6 B M$ allotment 分配；配股
p? @ %/!S allotment notice 股份配售通知；配股通知
@mp`C}x"0& allotment of shares 股份分配
je4l 3Hl allowable 可获宽免；免税的
bDI%}k9# allowable business loss 可扣除的营业亏损
6@S6E(^ allowable expenses 可扣税的支出
:2 ;Jo^6Se allowance 免税额；津贴；备抵；准备金
KyvZ? R allowance for debts 债项的免税额
s p9gz~Kq allowance for depreciation by wear and tear 耗损折旧免税额
J=4>zQLW allowance for funeral expenses 殡殓费的免税额
PNU(;&2< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Q ?{%c[s allowance for repairs and outgoings 修葺及支出方面的免税额
y_]+;% w: allowance to debtor 给债务人的津贴
@Z Kf3,J0 alteration of capital 资本更改
W
U(_N*a alternate trustee 候补受托人
E8Dh;j amalgamation 合并
yU? jmJ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
; *
[:~5Wc ambit of charges 征税范围；收费范围
~Bd=]a$mj amended valuation 经修订的估值
$o^Z$VmL American Commodities Exchange 美国商品交易所
JzHG5nmB American Express Bank Limited 美国运通银行
=bVPHrKNQ American Stock Exchange 美国证券交易所
Z: ; } amortization 摊销
9>""xt amount due from banks 存放银行同业的款项
6_LeP9s ) amount due from banks abroad 存放海外银行同业的款项
2Xb,
i amount due from holding companies 控股公司欠款
6% D9;-N) amount due from local banks 存放本港银行同业的款项
"
qI99e amount due to banks 银行同业的存款
p{FI_6db amount due to banks abroad 海外银行同业的存款
Bf_$BCyGW amount due to holding companies 控股公司存款
q}1ZuK` 6 amount due to local banks 本港银行同业的存款
H=r-f@EOrI amount due to outport banks 外埠银行同业的存款
t>"%exdoZ amount for note issue 发行纸币的款额
sE1cvAw9l amount of bond 担保契据的款额
4ls:BO;k] amount of consideration 代价款额
*6uccx7{ amount of contribution 供款数额
?GhyVXS y. amount of indebtedness 负债款额
8~sP{V% amount of principal of the loan 贷款本金额
)8Va%{j amount of rates chargeable 应征差饷数额
9
_d2u# amount of share capital 股本额
}x8!{Y#cF amount of sums assured 承保款额
1+o]+Jz| amount of variation 变动幅度
3>,}N9P-v amount of vote 拨款数额
!<b w g amount payable 应付款额
!_ S>E R amount receivable 应收款额
V5|ANt Amsterdam Stock Exchange 阿姆斯特丹证券交易所
boh?Xt-$ analysis 分析
a"8[,A3 ancillary risk 附属风险
s6H'}[E< annual account 周年帐目；周年帐目报表；年度决算；年结
95DEuReKi annual accounting date 年结日期
Ze d Fhm annual allowance 每年免税额；年积金；年度津贴；年津
nK&]8" annual balance 年度余额
~j0 rORy] annual disposable income 每年可动用收入
'J|2c;M\x annual estimates 周年预算
B.z$0=b annual fee 年费
8v:{BHX annual general meeting 周年大会
? R RO annual growth rate 年增率；每年增长率
8~=*\
@^ annual long-term supplement 长期个案每年补助金
y(A' *G9 annual pensionable emolument 可供计算退休金的年薪
O&`.R|v annual report 年报
c:[k+_Zr Annual Report on the Consumer Price Index 《消费物价指数年报》
V+d_1]
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U"oNJ8&%| Annual Return Rules 《周年报表规则》
|WS)KR ! annual review of consumer prices 每年消费物价回顾
n*4`Tduu^ annual roll-forward basis 逐年延展方式
"LyD annual salary 年薪
cby# annual statement 年度报表；年度决算表
i`,FXF) 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
;C]Ufk annuitant 年金受益人
h}b:-a annuity 年金
xNz(LZ.c annuity contract 年金合约
Lu.zc='\ annuity on human life 人寿年金
*kr/,_K antecedent debt 先前的债项
>rG>Bz^Pu ante-dated cheque 倒填日期支票
Io6 /Fv>! anticipated expenditure 预期开支
f| RmAP;X, anticipated net profit 预期纯利
18g_v"6o anticipated revenue 预期收入
$ /VQsb anti-inflation measure 反通货膨胀措施
%Bq~b$ anti-inflationary stance 反通货膨胀立场
Bx\&7| ,x apparent deficit 表面赤字
V0ze7tSG[f apparent financial solvency 表面偿债能力
:1v,QEb\ apparent partner 表面合伙人
Iq$| ?MH
application for personal assessment 个人入息课税申请书
4=PjS<Lu8 application of fund 资金应用
m 2H4V+M+ application to release as liquidator and to destruct the books of accounts and documents
JJ.8V72;!Z 申请免除清盘人职务及毁灭帐簿与文件
3f ;=#|l appointed actuary 委任精算师
<,d550GSm appointed auditor 委任核数师；委任审计师
37AVk`a appointed trustee 委任的受托人
5>532X(0 appointer 委任人
j;x()iZ< apportioned pro rata 按比例分摊
ez4!5&TzRm apportionment 分配；分摊
L"_X W no Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
J0G@]H apportionment formula 分摊方程式
"> uN={Iy apportionment of estate duty 遗产税的分摊
Aoa8Q
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appraisal 估价；评估
H`EhsYYK appreciable growth 可观增长
gY}In+S appreciable impact 显着影响
Hxu5Dx5![ appreciable increase 可观增长
~ELY$G.xl appreciation 增值；升值
Q=~"xB8 appreciation against other currencies 相对其他货币升值
tjdPi a appreciation of the exchange value of Hong Kong dollar 港元汇值上升
A2
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|Q?h"5i"( appropriation 拨款；拨用；拨付
6Z\ aJ appropriation account 拨款帐目
'o$ j~Mr Appropriation Bill 拨款法案
Z:4/lx7Bq appropriation-in-aid system 补助拨款办法
,GbmL8P7Y approved assets 核准资产
56.!L approved basket stock 认可一篮子证券
0.GFg${v` approved budget 核准预算
z 2=bbm: approved charitable donation 认可慈善捐款
V>6klA}o approved charitable institution 认可慈善机构
$ {yc t approved currency 核准货币；认可货币
=bKDD <( approved estimates 核准预算
R|; BO:S1 approved estimates of expenditure 核准开支预算
1#vy# ' approved overseas insurer 核准海外保险人
G5ATR<0m approved overseas trust company 核准海外信托公司
sqkWQ`Ur approved pooled investment fund 核准汇集投资基金
~uQ*u.wi approved provident fund scheme 认可公积金计划
)'shpRB;1 approved provision 核准拨款
Spm 0` approved redeemable share 核准可赎回股份
6 F\ 6,E approved regional stock 认可地区性证券
V&mkS approved retirement scheme 认可退休金计划
I16FVdUun4 approved subordinated loan 核准附属贷款
;Iu _*U9) arbitrage 套戥；套汇；套利
Met?G0[ arbitrageur 套戥者；套汇者
{gMe<y arbitrary amount 临时款项
k
%I83,+ arrangement 措施；安排；协定
]xC56 se arrears 欠款
]ua3I}_B6v arrears of pay 欠付薪酬
TG2#$Bq1 arrears of revenue 逾期未收税款；逾期未收的帐项
{DO 9%ej) articles of association 组织章程；组织细则；组织章程细则
1\hLwG6Jj Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
0T j,TF ascertainment of profit 确定利润
o | $D| E "Asia Clear" “亚洲结算系统”
.#EU@Hc Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~id6^#&> Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4,RPidv%O Asian Development Fund [ADF] 亚洲发展基金
E^8|xT'h6 Asian dollar bond 亚洲美元债券
)e(<YST Asian dollar market 亚洲美元市场
A;AQw Asian dollar rate 亚洲美元利率
^F^g(|(K Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|r9<aVlK Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-jH|L{Iyq} asked price 沽盘；喊价；索价；卖方报价
dP Ue5k)G_ assessable income 应评税入息
1M ?BSH{ assessable loss 应评税亏损
Kda'N$|` assessable profit 应评税利润
mc{z assessable value 应评税值
E'iE#He assessed profit 估定利润
$5nMD= assessed value 经评估价值
_!xrBdaJ assessment 评税；评定；估价；评税单
dX(JV' 18A assessment number 评税编号；估价编号
+p u[JHF assessment of additional tax 补加税评税
{3Inj8a=?A assessment of performance 业绩评估；实绩评价
Mj0 ,Y#=76 Assessor 评税主任
ZmK=8iN9J asset price bubbles 资产价格泡沫
tE*BZXBlm asset-backed securities 具资产保证的证券
)~2\4t4| g assets accretion 资产增值
mhbczVw assets and liabilities 资产与负债
AD?zBg Zu assets betterment statement 资产递增表；资产改进表
eOR Xyh\K assets lending 实物放款；有抵押贷款
{C | R@S assets of the company passing on the death 死者去世时转移的公司资产
v,4{:y]p assets pledged as security for liabilities 用作负债抵押的资产
+C~h( assets portfolio 资产投资组合
Nd8>p.iqO assets price 资产价格
}'[>~&/" assets quality 资产质素
#W\}v(Ke assets realization 资产变现
\ o<ucp\J assets refinancing arrangement 资产再集资安排
=VC18yA assets securitization 资产证券化
SYJO3cY assets situated outside Hong Kong 在香港以外地方的资产
-wU] L5uP assets stripping 削减资产；拆卖资产
~aC ?M& assets value 资产值
:a wt7lqv assignee 承让人
reu[rZ& assignment 转让；转让书；转让契
Xh e& "rM assignment of interest 权益转让
2z>-H595az assignment of letters patent and trade mark 专利证书及商标转让
;| Cd q assignment of property 物业转让；物业转让书
?N kKDvv assignment right 转让权
\Vc[/Qp7Bb assignor 转让人
(p]FI # y associate 有联系的人；有关连人士；相联者；合伙人；联系人
OG$n C Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<rC%$tr associate member 附属会员
T Y8gB!^ associated body corporate 相联法人团体
?(ORk|)kU associated company 相联公司；联属公司
^'QO!{7f associated corporation 相联法团
JFv70rBe Association of Chartered Certified Accountants [ACCA] [United Kingdom]
U4 XW
Kwq 公认会计师公会〔英国〕
kn3w6] Association of Futures Exchange Brokers 香港期货经纪协会
N+&uR!:.C Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Jr!^9i2j' association of underwriters 承保人组织
C?qR ZB+W# assumption of control 接管
yr\ClIU assurance 担保；保险；转易；转易书
P2n8H Fi assurance of interest 权益的转易
?Q:SVxzUd at 19XX price 按一九ＸＸ年价格计算
77\+V 0cF at a discount 按赔价计算；按贴水价格计算；打折扣
-
2)k!5X= at a premium 按溢价计算；按升水价格计算
Jg#0g
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i(~DhXz*T at constant market price 按固定市价计算
#j2kT at constant price 按固定价格计算
\$ 9C1@B@ at cost 按成本计算
2 "&GH1 at current market price 按当时市价计算；按现时市价计算
[O3:?BNY at current price 按当时价格计算；按现时价格计算
9NTNulD>P at factor cost 按要素成本计算；按生产要素成本计算
kcS7)"/ zC at money-of-the-day price 按付款当日价格计算
i1evB9FZ1z at or better 按指定或较佳价位〔买卖指令〕
$J1`. Q>)4 at par 按面值计算；平价
rHKO13WF at sight 见票即付
d(IJ-q J N at the close 按收市盘
8 063LWV at the opening 按开市盘
SkuR~ ! attestation 见证；见证条款
1!uBzO6/$ at-the-money option 平价期权
(xgw';g attorney 受权人；受托代表人
eT
b!xb attornment 新拥有人承认书
P m v @ attributable profit 可归属利润
BX/3{5Y>{ attributable share value 可归属股份价值
/8; m.J>bf Auckland Stock Exchange 奥克兰证券交易所
/&Q{B f auction 拍卖
AJyN lQ auctioneer 拍卖商
n/ KO{: audit 审计；核数
(d4btcg Audit Commission 审计署
Kx9u|fp5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
E2DfG^sGV 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〕
@)>Z +g audit review 帐目审查
h,c*: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@c^ Dl audited account 审计帐目；经审计的帐目
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audited annual account 经审计的周年帐目
C1 ^%!) audited balance sheet 经审计的资产负债表
a0NiVF-m% auditor 核数师；核数主任；审计师
kQkc+sGJf auditor's certificate 核数师证明书；审计师证明书
36.,:!%p auditor's report 核数师报告；审计师报告
k`5I"- e Aussie bond 澳元债券
1(p:dqGS austerity budget 紧缩预算
{ Zgd Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[IAUJ09>I Australia All Ordinaries Index 澳洲所有普通股票指数
>YI Vi4'' Australian Dollar [AUD] 澳元
!Cg j
>= Australian Options Market 澳大利亚期权市场
^PEw #.WG Australian Securities Commission 澳洲证券事务监察委员会
$udhTI#, Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<,CrE5Pl Australian Stock Exchange 澳大利亚证券交易所
U: 8[% a Austrian Schilling [ATS] 奥地利先令
z& ;8pZr authentication 认证；鉴证
exq5Z c% authority to purchase 委托购买证；委购书
L-+g` authorization 认可；核准；授权；授权书
a``|sn9 authorization by direction 指示授权
]g-%7g| authorization by instruction 指令授权
JuO47}i] 5 authorization by warrant 令状授权
~,/@]6S&Y authorization of unit trust 单位信托的认可
?t YZ/ authorized agent 指定代理人
.D@J\<,+l authorized capital 法定资本
4Ly>x>b < authorized clerk 出市员
,l~<|\4,wv authorized dealer 认可交易商
lpG%rN! authorized financial institution 认可财务机构
^/BGOBK authorized fund 认可基金
#Hrzk!&9 authorized fund house 获授权的基金公司；认可基金公司
L/"MR Q" authorized institution 认可机构
]k!Xb authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
'3S~Q N authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
J P 4DV=}L authorized insurer 获授权保险人；获认可承保人
6*i ** authorized investment 特准投资项目
G _cJI authorized person 获授权人
F *P0=DD authorized representative 获授权代表
^ ;EhKG authorized share capital 法定股本
s| p I` automated quotation system 自动报价系统
sZrVANyqb Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
TAXsL&Tz> 自动交易系统〔香港期货交易所有限公司〕
m,)s8_ a automatic adjustment mechanism 自动调整机制
^}+\ 52w automatic adjustment system 自动调整系统
>._d2.Q' Automatic Clearing House 自动票据交换所
Uxjc&o automatic exchange rates accumulation system 自动化汇率累集系统
-leX|U}k Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
SES.&e|!6 automatic teller machine [ATM] 自动柜员机
?4':~;~ autopay 自动转帐
CyIlv0fd} available assets 可用资产
m?kiGC&m available fiscal reserve 现存财政储备
AM- bs^ available profit 可用利润
-PV1x1| Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
x*Z'i<;B average 平均；平均数；海损
`n$A k5f average basic salary 平均基本薪金
Z1 Ne p ! average consumer expenditure 平均消费开支；一般消费开支
u ON(La vB average cost 平均成本
r,;ca6>5H average cost of land production 增辟土地平均成本
wsmgk g average daily turnover 平均每日成交额
HAn{^8"@ average daily wage rate 平均每日工资率
- +"#G?g average expenditure pattern 平均开支模式
B[L m}B[ average growth rate 平均增长率
]LB_ @# average net fixed assets 固定资产平均净值
Z8E<^<| average of relatives 相对价格平均数
~A >fB2.pM average price 平均价格
*X .1b! average propensity to consume 平均消费倾向；一般消费倾向
2u$-( JfoS average propensity to save 平均储蓄倾向；一般储蓄倾向
,)`_?^ \$f average rate 平均率
~ YH?wdT average revenue 平均收入；平均收益
E`TZ:W]r, average stock 平均库存；平均存货
@6UtnX'd average yearly rent 平均年租
Um+ _ S@h avoidance of double taxation 避免双重课税
DZ|*hQU>K avoidance of tax 避税
