A:
mk>; 3m* A share Ａ股；甲类股份
d6luksO*9 abatement of tax 减税；减扣免税额
<|Td0|x
_q ABN AMRO Bank N.V. 荷兰银行
cI=6zMB above-the-line expenditure 线上项目支出；经常预算支出
>;fVuy above-the-line receipt 线上项目收入；经常预算收入
OdzeHpH3g ABSA Asia Limited 南非联合亚洲有限公司
/%T/@y absolute change 绝对数值变更
|p|Zv H absolute expenditure 实际开支
Ds`e-X)O;\ absolute guideline figure 绝对准则数字
smn"]K absolute interest 绝对权益
e HphM;C absolute order of discharge 绝对破产解除令
VdHT3r absolute profit margin 绝对利润幅度
i GW|j>N absolute value 实值；绝对值
Y <6|z3 absolutely vested interest 绝对既得权益
*QC6zJ absorbed cost 已吸收成本；已分摊成本
h[
. absorption 吸收；分摊；合并
gX}'b\zxC absorption rate 吸收率；摊配率；分摊率
;2f=d_/x ACB Finance Limited 亚洲商业财务有限公司
m xv ?PP acceptable form of reciprocity 合理的互惠条件
}je<^]a acceptable rate 适当利率；适当汇率
.p#kW:zspA acceptance agreement 承兑协议
]*2),H1
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E)v~kC}7. acceptor 承兑人；接受人；受票人
noZbsI4 acceptor for honour 参加承兑人
K.Xy:l*z accident insurance 意外保险
Y)rK'OY' Accident Insurance Association of Hong Kong 香港意外保险公会
R3>q ] accident insurance scheme 意外保险计划
}LUvh accident year basis 意外年度基准
MP%#)O6 accommodation 通融；贷款
'n &p5% accommodation bill 通融票据；空头票据
RNT 9M:w accommodation party 汇票代发人
?WI v4 account balance 帐户余额；帐户结余
/vQ)$;xf# account book 帐簿
x93@[ B*% account collected in advance 预收款项
!nm Z"n|}p account current book 往来帐簿
t~+M>Fjm?d account of after-acquired property 事后取得的财产报告
<y6`8J7: account of defaulter 拖欠帐目
PQH z tS" account payable 应付帐款
-)V0D,r$[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
,1 -%C) account receivable 应收帐款
Y+-yIMt$r account receivable report 应收帐款报表
o|xf2k account statement 结单；帐单；会计财务报表
S^QEc tXU account title 帐户名称；会计科目
q\fbrv%I4 accountant's report 会计师报告
!sT >]e Accountant's Report Rules 会计师报告规则
K9<8FSn accounting and auditing procedure 会计与审计程序；会计与核数程序
}+,Q&]>~ Accounting Arrangements 《会计安排》
1c$pz:$vX accounting basis 会计基础
BtJk vg(2] accounting by Official Receiver 破产管理署署长呈交的帐目
j+jC
J< Accounting Circular 《会计通告》
j*%#~UFw accounting class 会计类别
R`j"iC2 accounting date 记帐日期；会计结算日期
E>fY,*0 accounting for money 款项核算
nW=6n Cyvo Accounting Officer 会计主任
x;mw?B[ accounting period 会计报告期；会计期
xdSMYH{2A accounting policy 会计政策；会计方针
z
g7 Q` accounting practice 会计惯例
YD4I2'E accounting principle 会计准则
a*M|_&MH* accounting record 会计记录
%['NPs%B accounting report 会计报告
WB jJ)vCA. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
N_%@_$3G] Accounting Society of China 中国会计学会
}e 7Rpgu accounting statement 会计报表
F/v.hP_ accounting system 会计制度；会计系统
(:iMs)
iO{ accounting transaction 会计事项；帐务交易
\mb4leg5 accounting treatment 会计处理
2[lP ,;! accounting year 会计年度
8lk/*/} =< accretion 增值；添加
re/-Yu$' accrual 应计项目；应累算数目
}9OMXLbRv accrual basis 应计制；权责发生制
X@~/.H5 accrual basis accounting 应计制会计；权责发生制会计
pSx5ume95" accrue 应累算；应计
lxn/97rA accrued benefit 应累算利益
"im5Fnu accrued charges 应计费用
exWQ ~& accrued cumulative preference share dividend 应累算的累积优先股股息
1j2U,_- accrued expenses 应累算费用
HNZ$CaJh accrued interest payable 应付利息；应计未付利息
iM .yen_vp accrued interest receivable 应收利息；应计未收利息
VwR\"8r3 accrued right 累算权益
$WYt`U;*lj accruing profit 应累算的利润
ekx(i
QA accumulated fiscal reserve 累积财政储备
[if(B\& accumulated profit 累积利润；滚存溢利
`xM*cJTZ accumulated reserve 累积储备
G4
7^xR accumulation of surplus income 累积收益盈余
w,1N ;R& acquired assets 既得资产
9SC1A -nF acquisition 收购；购置；取得
^gVQ6=z% acquisition cost 购置成本
XfcYcN acquisition expenses 购置费用
< F5 VJ acquisition of 100% interest 收购全部股权
_a&gbSQv acquisition of control 取得控制权
&v:zS$m> acquisition of fixed assets 购置固定资产
rfDGS%!O% acquisition of shell “买壳”
e N`+ r acquisition price 收购价
CI*JedO] act of God 天灾
.-$3I|}X = acting partner 执事合伙人
cqU6 Y*n active market 买卖活跃的市场；交投畅旺的市场；旺市
/ )K') active partner 积极参与的合伙人
M^ * ~?9 active trading 交投活跃
TQ\#Z~CbK{ actual circulation 实际流通
%DuPM6 6r actual cost 实际成本
AO<T6 VK actual expenditure 实际开支；实际支出
dV$[O`F* b actual income 实际入息；实际收入；实际收益
a" s2N %{ actual market 现货市场
B7Ket8<J actual price 现货价；实际价格
5bb#{?2i actual profit 实际利润
oy VT actual quotation 实盘；实际价位；实际报价
*tw GIX actual year basis 按实际年度计算
<MEm+8e/s6 actuals 实货
P$'PB*5d| actuarial investigation 精算调查
GW
{tZaB actuarial principle 精算原则
CC^D4]ug actuarial report 精算师报告
MJX
ny4n Actuarial Society of Hong Kong 香港精算学会
% )V=)l.j actuarial valuation 精算师估值
7sVM[lr< actuary 精算师
yBK$2 to~ ad referendum agreement 暂定协议；有待覆核的协定
WrP+n ad valorem duty 从价税；按值征税
:h@V,m Z ad valorem duty system 从价税制
z ,;X Wv? ad valorem fee 从价费
hw "2'{"II ad valorem tariff 从价关税
:h,}yBJ1L additional allowance 额外免税额
bfeTf66c additional amount for unexpired risk 未过期风险的额外款额
,u@:(G additional assessable profit 补加应评税利润
Lginps[la additional assessment 补加评税
.*NPoW4Kv additional commitment 额外承担
- 3(*4)h7 additional commitment vote 额外承担拨款
&pK0>2 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&zYQ H @ additional dependent parent allowance 供养父母额外免税额
oDS7do additional provision 额外拨款
k3&68+ additional stamp duty 附加印花税
A8ViJ additional tax 补加税罚款；补加税款
]Mq -67 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
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`{jPK*` adjudged bankrupt 被裁定破产
3MX#}_7A adjudicated bankrupt 裁定破产人
pg5W`4-F adjudication fee 裁定费；评定印花税额手续费；评估契据费
c RI2$| adjudication of bankruptcy 裁定破产；宣告破产
4+8)0;<H adjudication of insolvency 裁定无力偿还债务
h]@'M1D% adjusted actual 经调整的实数；调整后的实数
6O?zi|J[: adjusted current assets 经调整的流动资产；调整后的流动资产
x` ?>j$ adjusted figure 经调整的数字；调整后的数额
sssw (F adjusted liabilities 经调整的负债；调整后的负债
&NF$_* \E adjusted loss 经调整的亏损；调整后的亏损
z*HM_u adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
)4fQ~) adjusted profit 经调整的利润；调整后的利润
%nJo :/ adjusted surplus 经调整的盈余额；调整后的盈余额
dr#%~I adjusted value 经调整的价值；调整后的价值
*~U*:>hS adjustment 调整；修订；理算〔保险〕
y ;mk] adjustment centre 调剂中心
5[g &0 adjustment lag 调整过程的时间差距；调整时差
}#g] qK adjustment mechanism 调整机制
/y1+aTiJ adjustment of loss 亏损调整
L%[>z'Zp adjustment process 调整过程；调整程序
@ n qM#
adjustment range 调整幅度
[<r.M<3 administered exchange rate 受管制汇率
b4:{PD~Mh Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1.%|Er 4 administration expenses 行政费用
]U@~vA#'' administration fee 手续费；行政费
q1 HJ_y administration in bankruptcy 破产管理
KrP?*yk administration order 遗产管理令
"T[BSj?E administrator 管理人；遗产管理人
#^9bBF/ administrator of the estate 遗产管理人
NJJ=ch admission of debt 债项承认书
aF/DFaiYv admission of proof 接纳债权证明
m |JA }&A advance 放贷款项；垫付款项；预支款项；预付款项
@GXKqi advance account 暂支帐目；预付款帐户
3LyNi$`f advance compensation 预付补偿金
wMgF * advance from shareholder 股东垫款
h@JX?LzZS advance pending reimbursement 预支以待日后付还
N_E zp68Fp advanced economy 先进经济体系
7r:&%?2:g advancement 预付；预付财产
Ay Uw advances warrant 垫款令
@?s>oSyV advancing 贷出
cK[=IE5 adverse balance 逆差
'<,Dz= adverse exchange 逆汇
X<_HQ advertisement addressed to shareholders 在报章刊登的致股东通告
dU_;2d$ advice for collection 托收通知书
FD!8o advice of drawing 提款通知书；汇票通知书
+hKU]DP2; advice of payment 付款通知
"Plo[E Advisory Committee [Securities and Futures Commission]
?!m\|'s- 谘询委员会〔证券及期货事务监察委员会〕
]Ndy12,M Advisory Committee on Diversification 经济多元化谘询委员会
S~r75] " affidavit 誓章；遗产申报誓章
IAbQgBvUD affidavit of no receipt 述明无收款的誓章
>r X$E<B\ affiliate 联号；联营公司；附属公司
D]>Z5nr | affiliated company 附属公司；联号；联营公司
1mHS -oI9J affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}.s%J\ckx affordability 负担能力
S/*\j7cj African Development Bank [AfDB] 非洲开发银行
@gqZiFM) after-acquired property 事后取得的财产
W4 . w after-hours dealing 市后交易
An}RD73!w after-tax profit 税后盈利；税后利润；税后溢利
h+Lpj^<2a agency agreement 代理协议
qh W]Wd" g agency expenses 代理机构的开支
\{Q_\ s&) agency fee 代理费
yQ^, >eh Agency Law 《代理法》
QiA}0q3]0 agent 代理人；承销人
H9'psv agent of company 公司代理人
c ?<)!9: agent's fee 代理人费；经纪费
tKyGD|g S aggregate 总计；总数；总体数字
2\& 3x} @ aggregate amount 总款额；总额
s[eSPSFZ aggregate assets and liabilities 总体资产与负债
:G98u X t aggregate at constant price 按固定价格计算的总体数字
Fnk@)1 aggregate demand 总需求
3 ;" [WOv aggregate gross position 总持仓量
3st?6?7| aggregate limit 总限额
A *:| d~ aggregate of salaries tax 合计薪俸税
,gpEXU p\ aggregate performance 总体表现；总体业绩
;`xCfOY( aggregate supply 总体供应
2 Y9u9;ah aggregate surplus 总盈余
NKEmY-f; aggregate total 整体总额
{ d#sZT aggregate value 总值；合计价值
I%:? f{\ aggregated basis 合计基准
G*_]Lz(N aggregated net chargeable income 合计应课税入息实额
T)<^S(5 7 aggregation 合并计算；合计；总和
96;5 aggregation of incomes of husband and wife 夫妇入息合并计算
sk07|9nU aggregation of property 财产的总和
A[@koLCL agio 差价；贴水
6d5J*y2 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》
$;(@0UDE Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ab9ec Z 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
%H{;wVjK Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}oiNgs/N 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
g/6 8&
M Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
gREk,4DAv 《香港政府和大韩民国政府关于相互促进和保护投资协定》
s5G`?/ agreement for a settlement 授产协议
g - ! agreement for assignment 转让协议
) RT Wt` agreement for sale 售卖协议；买卖协议
78*8- agreement for sale and purchase 买卖协议
"uL~D5!f agreement for the payment of interest 支付利息协议
9fs-|E[ 5 agreement for the repayment of money 还款协议
Vp1ct 06^ agreement of reinsurance 再保险协议
Nw9:Gi Agricultural Bank of China 中国农业银行
UpD4'!<buV air passenger departure tax 飞机乘客离境税
%t6-w WM97 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>}+R+''nR airport tax 机场税
:81d~f7 alcohol duty 酒精税
N)D+FV29y alienation 让与；让渡；转让
ckV\f({ alimony 生活费；赡养费
KkTE -$ - All Ordinaries Index [AOI] 所有普通股指数
SmDNN^GR all risks 全险；综合险
w \D
!e All Sales Record for Stock Market 《股票市场成交报告》
nC[aEZ7 Allied Capital Resources Limited 新联财务有限公司
/9gn)q2f( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8PVjNS/ allocation letter 拨款信件
\}4*}Lr allocation of fund 分配款项；预留款项
\ `z%5/@f; allocation of profit 利润分配；溢利分配
04}8x[t allocation warrant 拨款令
)\D{5 j allotment 分配；配股
f|_\GVW allotment notice 股份配售通知；配股通知
< @GO]vY allotment of shares 股份分配
WcT= 5G allowable 可获宽免；免税的
u23_*W\ allowable business loss 可扣除的营业亏损
x'\C'zeF allowable expenses 可扣税的支出
|.m)UFV allowance 免税额；津贴；备抵；准备金
S:i# |T." allowance for debts 债项的免税额
CLmo%"\ s allowance for depreciation by wear and tear 耗损折旧免税额
dG0z A
D allowance for funeral expenses 殡殓费的免税额
NZZ y^p&O allowance for inflation 为通货膨胀而预留的款项；通胀准备金
M :oM(K+ allowance for repairs and outgoings 修葺及支出方面的免税额
$kN=45SR allowance to debtor 给债务人的津贴
=NY5 5t. alteration of capital 资本更改
hi$AZ+ alternate trustee 候补受托人
^>ir&$ amalgamation 合并
U/A iI;Ne ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\\13n 4fAv ambit of charges 征税范围；收费范围
DrioBb@ amended valuation 经修订的估值
sG_/E-%5' American Commodities Exchange 美国商品交易所
EN [T3 Y American Express Bank Limited 美国运通银行
Ua:@,}; American Stock Exchange 美国证券交易所
}.'rh R+ amortization 摊销
2ry@<88 amount due from banks 存放银行同业的款项
R@pY+d9qp amount due from banks abroad 存放海外银行同业的款项
<'UGYY\wg0 amount due from holding companies 控股公司欠款
{PxF G<^U amount due from local banks 存放本港银行同业的款项
J;^ PM:6 amount due to banks 银行同业的存款
{K"hl u[ amount due to banks abroad 海外银行同业的存款
H"UJBO>$ amount due to holding companies 控股公司存款
f@hM ^% amount due to local banks 本港银行同业的存款
c'3N;sZ*B amount due to outport banks 外埠银行同业的存款
ZB)R4 amount for note issue 发行纸币的款额
? _bFe![q amount of bond 担保契据的款额
;ltk}hJ] amount of consideration 代价款额
XKws_ amount of contribution 供款数额
vOz1 & |;D amount of indebtedness 负债款额
Z|x|8 !D amount of principal of the loan 贷款本金额
,m]5j _< } amount of rates chargeable 应征差饷数额
Bf #cBI amount of share capital 股本额
}Md;=_ TP amount of sums assured 承保款额
-@_ v@]: amount of variation 变动幅度
R)*DkL! amount of vote 拨款数额
-L]-u6kC[ amount payable 应付款额
9)W &yi amount receivable 应收款额
OqciZ@#5n Amsterdam Stock Exchange 阿姆斯特丹证券交易所
x> ## qYT analysis 分析
j-R*!i ancillary risk 附属风险
y2jw3R annual account 周年帐目；周年帐目报表；年度决算；年结
3TCRCz annual accounting date 年结日期
,>b>I#{ annual allowance 每年免税额；年积金；年度津贴；年津
*IWW,@0 annual balance 年度余额
W G6
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"|1iz2L annual estimates 周年预算
7M7Ir\d0lp annual fee 年费
IKP GqoM annual general meeting 周年大会
{]}94T~/k annual growth rate 年增率；每年增长率
mgVYKZWL-i annual long-term supplement 长期个案每年补助金
$57b.+2n annual pensionable emolument 可供计算退休金的年薪
yj_> G annual report 年报
6*>Lud Annual Report on the Consumer Price Index 《消费物价指数年报》
TbNH{ w|p annual return 周年报表；周年申报表；每年报税表格
MaHP):~ Annual Return Rules 《周年报表规则》
;9h ;oB@ annual review of consumer prices 每年消费物价回顾
7p Y :.iVO annual roll-forward basis 逐年延展方式
hPNMp@Nm6 annual salary 年薪
#I453 annual statement 年度报表；年度决算表
n }A!aC Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Mhti annuitant 年金受益人
300w\9fn& annuity 年金
T#3@ r0M annuity contract 年金合约
V+lF|CZb5 annuity on human life 人寿年金
xIa7F$R 0 antecedent debt 先前的债项
UWKgf? _ ante-dated cheque 倒填日期支票
Rb0I7~Z%'d anticipated expenditure 预期开支
0] anticipated net profit 预期纯利
oS..y($TI anticipated revenue 预期收入
io+V4m
anti-inflation measure 反通货膨胀措施
1] ~w?)..' anti-inflationary stance 反通货膨胀立场
+Z|3[#W apparent deficit 表面赤字
n8F5z|/ apparent financial solvency 表面偿债能力
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G)yz!H apparent partner 表面合伙人
q {Z#}|km# application for personal assessment 个人入息课税申请书
U3V5Jo r# application of fund 资金应用
1s.2z[B~ application to release as liquidator and to destruct the books of accounts and documents
|SjRss:i+ 申请免除清盘人职务及毁灭帐簿与文件
; mk[! appointed actuary 委任精算师
-g2l-N{& appointed auditor 委任核数师；委任审计师
\_8wU' 7 appointed trustee 委任的受托人
A/'po_'uy appointer 委任人
]1<GZ ` apportioned pro rata 按比例分摊
9/ (jY$Ar apportionment 分配；分摊
v}Ju2 }IK Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
rjK`t_(= apportionment formula 分摊方程式
u7[}pf$} apportionment of estate duty 遗产税的分摊
sg^|dS{3D appraisal 估价；评估
w(6n appreciable growth 可观增长
<8^x
Mjc appreciable impact 显着影响
?![[la+f appreciable increase 可观增长
0Z8"f_GK appreciation 增值；升值
&R%'s1]o appreciation against other currencies 相对其他货币升值
W/ Q*NB appreciation of the exchange value of Hong Kong dollar 港元汇值上升
byM-$l appreciation tax 增值税
] c7 X~y appropriation 拨款；拨用；拨付
g5@g_~ g appropriation account 拨款帐目
GcdJf/k Appropriation Bill 拨款法案
2Ckx.m & appropriation-in-aid system 补助拨款办法
H T Or approved assets 核准资产
&2`p #riAS approved basket stock 认可一篮子证券
I}
jgz approved budget 核准预算
3@gsKtA&H4 approved charitable donation 认可慈善捐款
Ck
Nl;g l approved charitable institution 认可慈善机构
}<0N )dpT approved currency 核准货币；认可货币
Xv-p7$?f approved estimates 核准预算
aaFT approved estimates of expenditure 核准开支预算
;Nj9,Va(t approved overseas insurer 核准海外保险人
aE`d[d SG approved overseas trust company 核准海外信托公司
c[,h|~K/_? approved pooled investment fund 核准汇集投资基金
6UeY Z g approved provident fund scheme 认可公积金计划
;Y^'$I2fR# approved provision 核准拨款
Zj_2>A approved redeemable share 核准可赎回股份
m|aK_ approved regional stock 认可地区性证券
1[SG. approved retirement scheme 认可退休金计划
0 6 S
R74 approved subordinated loan 核准附属贷款
r\;fyeH
arbitrage 套戥；套汇；套利
:D) (3U5 arbitrageur 套戥者；套汇者
xmvE*q"9] arbitrary amount 临时款项
HYfGu1j?X arrangement 措施；安排；协定
m [B#k$ arrears 欠款
sF{aG6u arrears of pay 欠付薪酬
X@\W*
nq arrears of revenue 逾期未收税款；逾期未收的帐项
DpT9"?g7 articles of association 组织章程；组织细则；组织章程细则
g |>L T_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
sC Fxn ascertainment of profit 确定利润
i 3,I EN "Asia Clear" “亚洲结算系统”
Mqr_w !8d Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!5o j~H Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
e|\xF V=4 Asian Development Fund [ADF] 亚洲发展基金
gA!@oiq@ Asian dollar bond 亚洲美元债券
Wb-C0^dTn Asian dollar market 亚洲美元市场
pd|KIs%jl Asian dollar rate 亚洲美元利率
J ay" Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
yfZNL?2x Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
"o&8\KSs asked price 沽盘；喊价；索价；卖方报价
|vI`u[P assessable income 应评税入息
?;ok 9Y assessable loss 应评税亏损
G.rz6o; assessable profit 应评税利润
<e2l@@#oy assessable value 应评税值
1 ~zjsi assessed profit 估定利润
lT|Gkm<G assessed value 经评估价值
ITn% assessment 评税；评定；估价；评税单
1[!v{F%] assessment number 评税编号；估价编号
zw>L0gC assessment of additional tax 补加税评税
)XN_|zCk assessment of performance 业绩评估；实绩评价
4E39]vb Assessor 评税主任
:R Iz6Tz asset price bubbles 资产价格泡沫
b6N[t _, asset-backed securities 具资产保证的证券
p{g4`o assets accretion 资产增值
??,[-Oi assets and liabilities 资产与负债
}Kp!, assets betterment statement 资产递增表；资产改进表
p 0Jr{hM assets lending 实物放款；有抵押贷款
=nhY;pY3u assets of the company passing on the death 死者去世时转移的公司资产
[ 7Lr" assets pledged as security for liabilities 用作负债抵押的资产
dHc\M|HCC assets portfolio 资产投资组合
+OE !Uqnt assets price 资产价格
94"+l@K assets quality 资产质素
hmu>s' assets realization 资产变现
7Y5 r3a}% assets refinancing arrangement 资产再集资安排
[.gk{> # assets securitization 资产证券化
vd%g'fTy9 assets situated outside Hong Kong 在香港以外地方的资产
4)S99|1 assets stripping 削减资产；拆卖资产
zjpZ] $ assets value 资产值
: ky`) F` assignee 承让人
0MW W(
; assignment 转让；转让书；转让契
!T{+s
T assignment of interest 权益转让
QyD0WC}i assignment of letters patent and trade mark 专利证书及商标转让
'hpOpIsHa assignment of property 物业转让；物业转让书
+%JBr+1#\ assignment right 转让权
5=pE*E TJ assignor 转让人
Q^(CqQo!< associate 有联系的人；有关连人士；相联者；合伙人；联系人
P.Z:`P) Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$w0TEO! associate member 附属会员
$DY#04Je\= associated body corporate 相联法人团体
J o5B mh0 associated company 相联公司；联属公司
YM}a>o associated corporation 相联法团
@/ z\p7e Association of Chartered Certified Accountants [ACCA] [United Kingdom]
M@Th^yF+8H 公认会计师公会〔英国〕
:o s8" Association of Futures Exchange Brokers 香港期货经纪协会
\P< aK$g Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5Gz!Bf@!! association of underwriters 承保人组织
2S?7j[@%i` assumption of control 接管
>,e^}K}C assurance 担保；保险；转易；转易书
=;Gq:mHi assurance of interest 权益的转易
Vrt$/ d at 19XX price 按一九ＸＸ年价格计算
F9fLJol at a discount 按赔价计算；按贴水价格计算；打折扣
5,"c1[`- at a premium 按溢价计算；按升水价格计算
2 XP
}:e at call 通知付款；按通知
!HY^QK at constant market price 按固定市价计算
YuK+ N at constant price 按固定价格计算
u]yy% @U1 at cost 按成本计算
"q=Cye at current market price 按当时市价计算；按现时市价计算
(dy(.4W\ at current price 按当时价格计算；按现时价格计算
Q{ [@ n at factor cost 按要素成本计算；按生产要素成本计算
wQhNQ(H~\ at money-of-the-day price 按付款当日价格计算
`i.BB jx` at or better 按指定或较佳价位〔买卖指令〕
,mHME~ at par 按面值计算；平价
Y ^fw37b at sight 见票即付
\ruQx)5M at the close 按收市盘
Aa
~W, at the opening 按开市盘
m5K?oV @n attestation 见证；见证条款
9&lem z at-the-money option 平价期权
r48|C{je- attorney 受权人；受托代表人
f3K-X1`]'U attornment 新拥有人承认书
0<,{poMM attributable profit 可归属利润
mTZ/C#ir( attributable share value 可归属股份价值
6TP
/0o) Auckland Stock Exchange 奥克兰证券交易所
O$ *lPA[ auction 拍卖
6{h\CU}" auctioneer 拍卖商
GG%b "d- audit 审计；核数
[:8\F#KW Audit Commission 审计署
EF 0v!XW Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
bMO^}qR` 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〕
YYWD\Y`8 audit review 帐目审查
k@4N7} Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}y(t')= 9 audited account 审计帐目；经审计的帐目
IW~R{ ]6 audited annual account 经审计的周年帐目
TM)INo^ audited balance sheet 经审计的资产负债表
j 4$nr=d.6 auditor 核数师；核数主任；审计师
PLCm\Oh$l auditor's certificate 核数师证明书；审计师证明书
GA^ hev auditor's report 核数师报告；审计师报告
? i{?Q, Aussie bond 澳元债券
R"B{IWQi austerity budget 紧缩预算
'S`l[L:.8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
uNyU]@R<W Australia All Ordinaries Index 澳洲所有普通股票指数
AdDX_\V,* Australian Dollar [AUD] 澳元
c!EA>:;(< Australian Options Market 澳大利亚期权市场
tOIqX0dWd Australian Securities Commission 澳洲证券事务监察委员会
-S sgW Australian Society of Certified Practising Accountants 澳洲执业会计师公会
r h*F Australian Stock Exchange 澳大利亚证券交易所
Q i18q|l8v Austrian Schilling [ATS] 奥地利先令
]
K$YtM^ authentication 认证；鉴证
7^eyO&4z authority to purchase 委托购买证；委购书
69c4bT:b" authorization 认可；核准；授权；授权书
?;XO1 cs authorization by direction 指示授权
Rl? 1|$ % authorization by instruction 指令授权
.9J^\%JD authorization by warrant 令状授权
y ``\^F authorization of unit trust 单位信托的认可
dbf<k%i6 authorized agent 指定代理人
c8uaZvfW authorized capital 法定资本
wWl ?c authorized clerk 出市员
V:\:[KcL^ authorized dealer 认可交易商
PCT&d)} authorized financial institution 认可财务机构
zL"e . authorized fund 认可基金
<.h7xZ authorized fund house 获授权的基金公司；认可基金公司
WVP?Ie8 authorized institution 认可机构
"N+4TfXy authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
s)-An( Uw authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{ DYY9MG8 authorized insurer 获授权保险人；获认可承保人
S?688 authorized investment 特准投资项目
5CI {&E authorized person 获授权人
_^iY;& authorized representative 获授权代表
*!QmYH5r0 authorized share capital 法定股本
Ip
t;NlR automated quotation system 自动报价系统
1eI*.pt Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
@Jd&[T27Lr 自动交易系统〔香港期货交易所有限公司〕
9Yt|Wj automatic adjustment mechanism 自动调整机制
'2lV(>" automatic adjustment system 自动调整系统
pDS[ecx Automatic Clearing House 自动票据交换所
2yfU]`qN automatic exchange rates accumulation system 自动化汇率累集系统
lNX*s
E
. Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
MJ}{Q1|* automatic teller machine [ATM] 自动柜员机
FL mD?nw autopay 自动转帐
v5[gFY(? available assets 可用资产
Vn#}f=u\ available fiscal reserve 现存财政储备
! tq]kKJ3: available profit 可用利润
5226 &N Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
:8yebOs average 平均；平均数；海损
IdmP!(u average basic salary 平均基本薪金
![z2]L+TB average consumer expenditure 平均消费开支；一般消费开支
R27'00(Z0 average cost 平均成本
`l|Oj$ average cost of land production 增辟土地平均成本
oCT,v 0+4O average daily turnover 平均每日成交额
zyPb\/ average daily wage rate 平均每日工资率
Wl| i$L)7 average expenditure pattern 平均开支模式
w%L4O;E]*{ average growth rate 平均增长率
f I1CT)0<e average net fixed assets 固定资产平均净值
A7L; ims7 average of relatives 相对价格平均数
[4"(\r\ f average price 平均价格
P^te average propensity to consume 平均消费倾向；一般消费倾向
f , e]jw@ average propensity to save 平均储蓄倾向；一般储蓄倾向
vHi%UaD-y average rate 平均率
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(e ,J average revenue 平均收入；平均收益
utck{]P average stock 平均库存；平均存货
tA1?8`b Q average yearly rent 平均年租
bB<S4@jF8z avoidance of double taxation 避免双重课税
6,q0F*q avoidance of tax 避税
