A:
gJ \CT'/ A share Ａ股；甲类股份
UNK}!>HD abatement of tax 减税；减扣免税额
2'> ABN AMRO Bank N.V. 荷兰银行
-@=As00Bg above-the-line expenditure 线上项目支出；经常预算支出
BqoGHg4iq above-the-line receipt 线上项目收入；经常预算收入
CEQs}bz ABSA Asia Limited 南非联合亚洲有限公司
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eCK, absolute change 绝对数值变更
6*W7I- A absolute expenditure 实际开支
*;E\,,Io absolute guideline figure 绝对准则数字
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%=,x absolute interest 绝对权益
_ tba:a( absolute order of discharge 绝对破产解除令
Pk2=*{:W absolute profit margin 绝对利润幅度
LH_VdLds absolute value 实值；绝对值
msf%i ! absolutely vested interest 绝对既得权益
zE,1zBS< absorbed cost 已吸收成本；已分摊成本
>`E
(K X absorption 吸收；分摊；合并
zCz"[9k absorption rate 吸收率；摊配率；分摊率
:{ 8,O- ACB Finance Limited 亚洲商业财务有限公司
~<.%sVwE acceptable form of reciprocity 合理的互惠条件
L!| `IK acceptable rate 适当利率；适当汇率
NuEcTww acceptance agreement 承兑协议
w Ze>}1t acceptance for honour 参加承兑
!-tP\%' acceptor 承兑人；接受人；受票人
ro}WBv acceptor for honour 参加承兑人
lVptA3F accident insurance 意外保险
. DrGr:UW Accident Insurance Association of Hong Kong 香港意外保险公会
#MyF 1 E accident insurance scheme 意外保险计划
b )(si /]\ accident year basis 意外年度基准
S UB rFsA accommodation 通融；贷款
i;l0)q accommodation bill 通融票据；空头票据
&P p b2 accommodation party 汇票代发人
+T8h jOkC account balance 帐户余额；帐户结余
} q?*13iy( account book 帐簿
9O4\DRe5c account collected in advance 预收款项
,DIr&5>p2 account current book 往来帐簿
QHHj.ZY account of after-acquired property 事后取得的财产报告
nvInq2T 1 account of defaulter 拖欠帐目
)u?^w account payable 应付帐款
Ewq7oq5: account payee only [A/C payee only] 只可转帐；存入收款人帐户
N2uTWT> account receivable 应收帐款
E0t%]?1 account receivable report 应收帐款报表
0Qr|!B:+9) account statement 结单；帐单；会计财务报表
b O9PpOk+z account title 帐户名称；会计科目
{>h, @ accountant's report 会计师报告
O5v~wLx9e Accountant's Report Rules 会计师报告规则
H tx)MEZ accounting and auditing procedure 会计与审计程序；会计与核数程序
jBr3Ay@< Accounting Arrangements 《会计安排》
#,S0uA accounting basis 会计基础
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4v"y@v accounting by Official Receiver 破产管理署署长呈交的帐目
0f;`Zj0l8 Accounting Circular 《会计通告》
' JAcN@q~z accounting class 会计类别
_]Y9Eoz accounting date 记帐日期；会计结算日期
{fxytiH8 accounting for money 款项核算
QD*\zB Accounting Officer 会计主任
Or RU$5Lo accounting period 会计报告期；会计期
AVO$R\1YR accounting policy 会计政策；会计方针
;mauA#vd accounting practice 会计惯例
4c,{J s accounting principle 会计准则
)YPu t. accounting record 会计记录
&`B
Tw1u accounting report 会计报告
F* _ytL Accounting Services Branch [Treasury] 会计事务部〔库务署〕
83pXj=k< Accounting Society of China 中国会计学会
i:sb_U+M accounting statement 会计报表
#@Rt b\9 accounting system 会计制度；会计系统
t-Zk)*d/0 accounting transaction 会计事项；帐务交易
w= x
[=O accounting treatment 会计处理
w9,w?%F accounting year 会计年度
YPmgR]=6 accretion 增值；添加
df8aM<&m3 accrual 应计项目；应累算数目
i{MzQE+_^ accrual basis 应计制；权责发生制
_xdFQ accrual basis accounting 应计制会计；权责发生制会计
iUOGuiP accrue 应累算；应计
4>Y\Y$3 accrued benefit 应累算利益
~PA6e+gmL accrued charges 应计费用
/9<62F@zJ" accrued cumulative preference share dividend 应累算的累积优先股股息
v]U0@#/p accrued expenses 应累算费用
r !)jxIL\ accrued interest payable 应付利息；应计未付利息
6B&ERdoX accrued interest receivable 应收利息；应计未收利息
Nr fj[I accrued right 累算权益
v0W/7?D accruing profit 应累算的利润
q/3 )yG6s accumulated fiscal reserve 累积财政储备
#TD0)C/ accumulated profit 累积利润；滚存溢利
^T_2 s accumulated reserve 累积储备
(T8dh| accumulation of surplus income 累积收益盈余
o0FVVS l acquired assets 既得资产
} !1pA5x$ acquisition 收购；购置；取得
<lf6gb acquisition cost 购置成本
&DX acquisition expenses 购置费用
11BfJvs: acquisition of 100% interest 收购全部股权
}Oe9Zq acquisition of control 取得控制权
?gl[ =N V acquisition of fixed assets 购置固定资产
`dm}|$X| acquisition of shell “买壳”
nhI1`l& acquisition price 收购价
T)#eaz$4W act of God 天灾
A9C acting partner 执事合伙人
{"@E_{\ active market 买卖活跃的市场；交投畅旺的市场；旺市
0|OmQ\SQ active partner 积极参与的合伙人
|emZZj active trading 交投活跃
Bw*6X` 'Q actual circulation 实际流通
-: 8[ actual cost 实际成本
zH1 :kko actual expenditure 实际开支；实际支出
I; 3Uzv actual income 实际入息；实际收入；实际收益
O>Ao#_*hOb actual market 现货市场
?%wM 8? actual price 现货价；实际价格
WG(%Pkowv actual profit 实际利润
Q??nw^8Hi actual quotation 实盘；实际价位；实际报价
pb=yQ}. actual year basis 按实际年度计算
TI^M9;b actuals 实货
U(u$5 actuarial investigation 精算调查
e2* Fe9: actuarial principle 精算原则
:Tn1]a)f6 actuarial report 精算师报告
Ilv
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F<|x_6a\ actuarial valuation 精算师估值
riY [p, actuary 精算师
q3$;lLsb;j ad referendum agreement 暂定协议；有待覆核的协定
D_-<V,3t ad valorem duty 从价税；按值征税
p'`pO"EO ad valorem duty system 从价税制
K!on V3mR ad valorem fee 从价费
u<a =TPAU ad valorem tariff 从价关税
i }}}x
additional allowance 额外免税额
/6d :l>4 additional amount for unexpired risk 未过期风险的额外款额
fk additional assessable profit 补加应评税利润
)ku w&SH, additional assessment 补加评税
k{d)'\FM additional commitment 额外承担
wC4:OJ[d additional commitment vote 额外承担拨款
Sn ~|<Vf additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!>gu#Q{\- additional dependent parent allowance 供养父母额外免税额
*m 9,_~t additional provision 额外拨款
P1Chmg additional stamp duty 附加印花税
{5N!udLDr5 additional tax 补加税罚款；补加税款
h ! UB#-
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[t}$W*hY
adjudged bankrupt 被裁定破产
M~#%
[?iU adjudicated bankrupt 裁定破产人
;yVT:qd
% adjudication fee 裁定费；评定印花税额手续费；评估契据费
>djTJ>dl_u adjudication of bankruptcy 裁定破产；宣告破产
E#A}J: adjudication of insolvency 裁定无力偿还债务
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fSM6Vo adjusted actual 经调整的实数；调整后的实数
t ]yD95| adjusted current assets 经调整的流动资产；调整后的流动资产
_;yi/)-2 adjusted figure 经调整的数字；调整后的数额
(XJ0?;js= adjusted liabilities 经调整的负债；调整后的负债
I]OVzM adjusted loss 经调整的亏损；调整后的亏损
k6PHyt`3' adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
XI* cu\7sy adjusted profit 经调整的利润；调整后的利润
=(U&?1 R4 adjusted surplus 经调整的盈余额；调整后的盈余额
WG?;Z adjusted value 经调整的价值；调整后的价值
9Di@r!Db adjustment 调整；修订；理算〔保险〕
mFu0$N6]H adjustment centre 调剂中心
f}U@e0Lsb adjustment lag 调整过程的时间差距；调整时差
sHi *\ adjustment mechanism 调整机制
e FiUB adjustment of loss 亏损调整
98^o9i adjustment process 调整过程；调整程序
}FoO adjustment range 调整幅度
e$+/;MRq administered exchange rate 受管制汇率
E8Q Y6 gKF Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!p#+I= administration expenses 行政费用
QY]G+3W administration fee 手续费；行政费
95%,
8t administration in bankruptcy 破产管理
Z}*{4V`R administration order 遗产管理令
=TzmhX5 administrator 管理人；遗产管理人
/o)o7$6Q administrator of the estate 遗产管理人
)^'g2gVK+p admission of debt 债项承认书
1 6N+ admission of proof 接纳债权证明
3 ] u[NR advance 放贷款项；垫付款项；预支款项；预付款项
y Ddi+ advance account 暂支帐目；预付款帐户
bn8`$FA^ advance compensation 预付补偿金
Yo$
xz advance from shareholder 股东垫款
bEz1@"~
p advance pending reimbursement 预支以待日后付还
^&mJDRe advanced economy 先进经济体系
erC )2{m advancement 预付；预付财产
ao(lj advances warrant 垫款令
]J%p&y+6 advancing 贷出
JO `KNI adverse balance 逆差
1VD8y_tC adverse exchange 逆汇
?\D=DIN-r advertisement addressed to shareholders 在报章刊登的致股东通告
M((]> * g advice for collection 托收通知书
ueM[&:g&MU advice of drawing 提款通知书；汇票通知书
vS$_H<;P advice of payment 付款通知
'8|y^\ Advisory Committee [Securities and Futures Commission]
fEB>3hI 谘询委员会〔证券及期货事务监察委员会〕
;F:~HrxT} Advisory Committee on Diversification 经济多元化谘询委员会
XW*,Lo5>H\ affidavit 誓章；遗产申报誓章
ap xY2o E& affidavit of no receipt 述明无收款的誓章
^*f Z affiliate 联号；联营公司；附属公司
WLe9m02r affiliated company 附属公司；联号；联营公司
3Wl,T5}{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
c< P ML|e affordability 负担能力
;HOOo>%_K African Development Bank [AfDB] 非洲开发银行
:{ }]$+|)\ after-acquired property 事后取得的财产
v_$'!i$ after-hours dealing 市后交易
AUk,sCxd after-tax profit 税后盈利；税后利润；税后溢利
)O~V3 a agency agreement 代理协议
aj71oki) agency expenses 代理机构的开支
{B_pjs agency fee 代理费
W= 9Zl(2C Agency Law 《代理法》
CfWtCA agent 代理人；承销人
>O:31 Uk agent of company 公司代理人
Y8^pg v agent's fee 代理人费；经纪费
*nPB+@f aggregate 总计；总数；总体数字
4%3R}-'mh aggregate amount 总款额；总额
hLZ<h7: aggregate assets and liabilities 总体资产与负债
G q" [5r" aggregate at constant price 按固定价格计算的总体数字
/_`f b)f aggregate demand 总需求
@4' bI) aggregate gross position 总持仓量
|"Rl_+d7D aggregate limit 总限额
dHtbl\6 aggregate of salaries tax 合计薪俸税
n]N+ aggregate performance 总体表现；总体业绩
J*lKXFq7 aggregate supply 总体供应
Bj ~bsT@a. aggregate surplus 总盈余
NiCH $+c\ aggregate total 整体总额
;-OnCLr aggregate value 总值；合计价值
TaZw_)4c aggregated basis 合计基准
h#o3qY aggregated net chargeable income 合计应课税入息实额
H.D1|sU aggregation 合并计算；合计；总和
!&3iZQGWv aggregation of incomes of husband and wife 夫妇入息合并计算
I.M@we/bR} aggregation of property 财产的总和
lDQ' agio 差价；贴水
>|"mhNF 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》
x
tJ_azt Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
scff WqEo 《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》
:< )"G& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
wClX3l>y 《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》
$ON4 nx Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
4@qKML 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^st.bzg+[ agreement for a settlement 授产协议
w z, T7L agreement for assignment 转让协议
R3G+tE/Y agreement for sale 售卖协议；买卖协议
wc3OOyP@0 agreement for sale and purchase 买卖协议
6(Qr!< agreement for the payment of interest 支付利息协议
H9x,C/r, agreement for the repayment of money 还款协议
ha;Xali ] agreement of reinsurance 再保险协议
1|?8g2Vf Agricultural Bank of China 中国农业银行
O:=%{/6&D air passenger departure tax 飞机乘客离境税
uG|d7LS,% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
hr T_0 FZV airport tax 机场税
T,Bu5:@# alcohol duty 酒精税
Lv`*+;1 K alienation 让与；让渡；转让
Qg7rkRia alimony 生活费；赡养费
Nn"[GB All Ordinaries Index [AOI] 所有普通股指数
sG/mmZHYzr all risks 全险；综合险
C+*qU All Sales Record for Stock Market 《股票市场成交报告》
|M*jo <C Allied Capital Resources Limited 新联财务有限公司
x2#5"/~4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
RGe M. allocation letter 拨款信件
cB;:}Q08# allocation of fund 分配款项；预留款项
ECO4ut. d allocation of profit 利润分配；溢利分配
9@Iz:!oqb allocation warrant 拨款令
K+0&~XU allotment 分配；配股
jm-J_o;}z6 allotment notice 股份配售通知；配股通知
?P+n0S! allotment of shares 股份分配
(1
"unP- allowable 可获宽免；免税的
F-\Swbx+ allowable business loss 可扣除的营业亏损
fp jy[$8 allowable expenses 可扣税的支出
&=1A g}l57 allowance 免税额；津贴；备抵；准备金
0 !D, 74r allowance for debts 债项的免税额
L|y4u;-Q allowance for depreciation by wear and tear 耗损折旧免税额
A@8Ot-t:\2 allowance for funeral expenses 殡殓费的免税额
&C~R* allowance for inflation 为通货膨胀而预留的款项；通胀准备金
n{>Ge,enP0 allowance for repairs and outgoings 修葺及支出方面的免税额
oD$8( allowance to debtor 给债务人的津贴
Wc}opp alteration of capital 资本更改
CDDx %#eG> alternate trustee 候补受托人
K[wOK amalgamation 合并
*]ROUk@K= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7eQE[C ambit of charges 征税范围；收费范围
vybQ}dscn amended valuation 经修订的估值
dmq< vVxC American Commodities Exchange 美国商品交易所
t/;@~ jfr@ American Express Bank Limited 美国运通银行
Sv *@ 3x American Stock Exchange 美国证券交易所
e&Z\hZBb amortization 摊销
zW`Zmt\T2 amount due from banks 存放银行同业的款项
AM L8.wJ amount due from banks abroad 存放海外银行同业的款项
+N161vo7 amount due from holding companies 控股公司欠款
FmfPi
.;1 amount due from local banks 存放本港银行同业的款项
i[:S *`@S amount due to banks 银行同业的存款
IrAc&Eh ul amount due to banks abroad 海外银行同业的存款
v&6=(k{E@R amount due to holding companies 控股公司存款
-hM
nA)+ amount due to local banks 本港银行同业的存款
*cjH]MQ0Ak amount due to outport banks 外埠银行同业的存款
K3eYeXV amount for note issue 发行纸币的款额
GVFR^pz O amount of bond 担保契据的款额
]dX HjOpA amount of consideration 代价款额
9n$0OH
/q amount of contribution 供款数额
z|Z<S+=f amount of indebtedness 负债款额
F1 V[8I.0 amount of principal of the loan 贷款本金额
r ]XXN2[jO amount of rates chargeable 应征差饷数额
I91p X<NBf amount of share capital 股本额
$rB20 ! amount of sums assured 承保款额
-IB f;"8f amount of variation 变动幅度
1B;-ea amount of vote 拨款数额
vYh_<Rp5 amount payable 应付款额
~[@Gj{6p0 amount receivable 应收款额
3xhv ~be Amsterdam Stock Exchange 阿姆斯特丹证券交易所
N4 O'{ analysis 分析
9N H"Ik* ancillary risk 附属风险
A#s`!SNv annual account 周年帐目；周年帐目报表；年度决算；年结
o<`)cb } annual accounting date 年结日期
.s4hFB^n annual allowance 每年免税额；年积金；年度津贴；年津
SZOcFmC? annual balance 年度余额
QjW7XVxB#N annual disposable income 每年可动用收入
Evz;eobW/ annual estimates 周年预算
Qm| Q0u annual fee 年费
$#4J^(I*: annual general meeting 周年大会
Tc t[0B annual growth rate 年增率；每年增长率
M r }]P(4h annual long-term supplement 长期个案每年补助金
Onr#p4U T annual pensionable emolument 可供计算退休金的年薪
4(aDi;x "w annual report 年报
ILt95 l Annual Report on the Consumer Price Index 《消费物价指数年报》
s5 2c`+ annual return 周年报表；周年申报表；每年报税表格
%IS'R`;3 Annual Return Rules 《周年报表规则》
q& IO9/[dk annual review of consumer prices 每年消费物价回顾
zy(i]6 annual roll-forward basis 逐年延展方式
h & 7 ]Bp annual salary 年薪
a8T<f/qW k annual statement 年度报表；年度决算表
/o =V
( Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
tuA,t annuitant 年金受益人
Lc>9[! +# annuity 年金
!GkwbHr+p annuity contract 年金合约
)!1; = annuity on human life 人寿年金
2[&3$-] antecedent debt 先前的债项
cH> rS\|Y ante-dated cheque 倒填日期支票
{mPalo A anticipated expenditure 预期开支
[Rh[Z # 6 anticipated net profit 预期纯利
sIu k anticipated revenue 预期收入
:$&% Pxm anti-inflation measure 反通货膨胀措施
V/Hjd`n)`i anti-inflationary stance 反通货膨胀立场
j(|G) F apparent deficit 表面赤字
*uR&d;vg.8 apparent financial solvency 表面偿债能力
73/kyu-0% apparent partner 表面合伙人
%H:uE*WZ application for personal assessment 个人入息课税申请书
z`-?5-a]I application of fund 资金应用
}$W4aG*[ application to release as liquidator and to destruct the books of accounts and documents
)^U M8
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so|5HR| appointed actuary 委任精算师
1xM'5C?~7 appointed auditor 委任核数师；委任审计师
`fEB,0j^ appointed trustee 委任的受托人
.BGM1ph}~ appointer 委任人
yp=Hxf apportioned pro rata 按比例分摊
w]n2 0& apportionment 分配；分摊
CW k#Amt. Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
3 $;6pY apportionment formula 分摊方程式
nAn/V u apportionment of estate duty 遗产税的分摊
~LPxVYh K appraisal 估价；评估
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[ appreciable growth 可观增长
G#/}_P appreciable impact 显着影响
]!J 6S.@#+ appreciable increase 可观增长
ZCi~4&Z# appreciation 增值；升值
(#* 7LdZ appreciation against other currencies 相对其他货币升值
O=}4?Xv appreciation of the exchange value of Hong Kong dollar 港元汇值上升
p<>%9180!F appreciation tax 增值税
.lfKS!m2 appropriation 拨款；拨用；拨付
<va3L y)c& appropriation account 拨款帐目
]]{$X_0n Appropriation Bill 拨款法案
SU; PmG4 appropriation-in-aid system 补助拨款办法
M:|Z 3 p K approved assets 核准资产
5T;M,w6DV approved basket stock 认可一篮子证券
gK/mm\K@ approved budget 核准预算
LRBcW;.Su approved charitable donation 认可慈善捐款
pN/)$6 = approved charitable institution 认可慈善机构
8DbXv~3@ approved currency 核准货币；认可货币
y0qrl4S)v approved estimates 核准预算
-x2/y:q ` approved estimates of expenditure 核准开支预算
hK9Trr wau approved overseas insurer 核准海外保险人
7
Xe|P1@) approved overseas trust company 核准海外信托公司
Vh^fb v`? approved pooled investment fund 核准汇集投资基金
lk{ approved provident fund scheme 认可公积金计划
";38v jIV approved provision 核准拨款
oK &LYlU approved redeemable share 核准可赎回股份
vJDK]p<} approved regional stock 认可地区性证券
T1hr5V<U approved retirement scheme 认可退休金计划
`O( e c approved subordinated loan 核准附属贷款
k | Vq-w arbitrage 套戥；套汇；套利
L+Yn}"gIs arbitrageur 套戥者；套汇者
-frmvNJ F arbitrary amount 临时款项
7P O3{ I arrangement 措施；安排；协定
%)T>Wn%b]v arrears 欠款
VO3& ! uOd arrears of pay 欠付薪酬
^ D\1F$AjC arrears of revenue 逾期未收税款；逾期未收的帐项
![3#([>4> articles of association 组织章程；组织细则；组织章程细则
C
J S Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
zQ9"i ascertainment of profit 确定利润
V %'`nJ! "Asia Clear" “亚洲结算系统”
b'Qia'a% Asia Commercial Bank Ltd. 亚洲商业银行有限公司
L ^} Z:I Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
G$pTTT6# Asian Development Fund [ADF] 亚洲发展基金
OiX:h# Asian dollar bond 亚洲美元债券
\UM9cAX` Asian dollar market 亚洲美元市场
i`/_^Fndyu Asian dollar rate 亚洲美元利率
%`%oupqm+ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
k@U8K(:x Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
x@I *(I asked price 沽盘；喊价；索价；卖方报价
8A}w}h assessable income 应评税入息
YO7Y1(` assessable loss 应评税亏损
!!Z#'Wq assessable profit 应评税利润
){`s&? M0 assessable value 应评税值
tAFKq>\ assessed profit 估定利润
J#vIz Q assessed value 经评估价值
$& /JY assessment 评税；评定；估价；评税单
0 1N " assessment number 评税编号；估价编号
p3ox%4 assessment of additional tax 补加税评税
zY~ assessment of performance 业绩评估；实绩评价
)o)<5Iqh Assessor 评税主任
1>P[3Y@} asset price bubbles 资产价格泡沫
GL$!JKWp asset-backed securities 具资产保证的证券
eznt "Rr2 assets accretion 资产增值
A^:[+PJHN assets and liabilities 资产与负债
!E!i`yF assets betterment statement 资产递增表；资产改进表
WV&T assets lending 实物放款；有抵押贷款
D/)wg$MI assets of the company passing on the death 死者去世时转移的公司资产
v+uq assets pledged as security for liabilities 用作负债抵押的资产
)9F-h8
&" assets portfolio 资产投资组合
wBZ=IMDu\ assets price 资产价格
\ MBbZB9@ assets quality 资产质素
/5A um ?~ assets realization 资产变现
MyB&mC7Es assets refinancing arrangement 资产再集资安排
^Pl(V@ assets securitization 资产证券化
|f), dC assets situated outside Hong Kong 在香港以外地方的资产
BrF/-F assets stripping 削减资产；拆卖资产
c' cK+32 assets value 资产值
cb!mV5M-g assignee 承让人
m ;-FP 2~ assignment 转让；转让书；转让契
Yt& Isi
+ assignment of interest 权益转让
O
]o7 assignment of letters patent and trade mark 专利证书及商标转让
0WT]fY?IS assignment of property 物业转让；物业转让书
e$]` assignment right 转让权
Fj Rt' assignor 转让人
r2xXS&9!| associate 有联系的人；有关连人士；相联者；合伙人；联系人
WxrG o o^ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
g R]NH associate member 附属会员
c?/R=/H associated body corporate 相联法人团体
dln1JZ! associated company 相联公司；联属公司
)<+t#5" associated corporation 相联法团
li +MnL t Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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l 公认会计师公会〔英国〕
*i)3q+%. Association of Futures Exchange Brokers 香港期货经纪协会
937 z*mh Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ER'zjI>t@ association of underwriters 承保人组织
6]D%|R,Q#} assumption of control 接管
&%\H170S assurance 担保；保险；转易；转易书
)/vse5EG+ assurance of interest 权益的转易
b rpsZU at 19XX price 按一九ＸＸ年价格计算
i*\\j1mf at a discount 按赔价计算；按贴水价格计算；打折扣
Pf/_lBtL at a premium 按溢价计算；按升水价格计算
v|K'M,E at call 通知付款；按通知
p "Cxe at constant market price 按固定市价计算
%vZTD +i at constant price 按固定价格计算
G oHdhne3 at cost 按成本计算
m,X8Cy|vQ at current market price 按当时市价计算；按现时市价计算
(=e JceE! at current price 按当时价格计算；按现时价格计算
oWP3 Y. at factor cost 按要素成本计算；按生产要素成本计算
Q&k1' nT5 at money-of-the-day price 按付款当日价格计算
.I#ss6 6h at or better 按指定或较佳价位〔买卖指令〕
*]#(?W.$w at par 按面值计算；平价
U{[ g"_+~ at sight 见票即付
9!u&8#i at the close 按收市盘
a^x t9o` at the opening 按开市盘
Kwmtt attestation 见证；见证条款
.VG5 / 6zp at-the-money option 平价期权
N\nxo0sl attorney 受权人；受托代表人
HVLj(_
A attornment 新拥有人承认书
50='>|b attributable profit 可归属利润
g[% ^OT# attributable share value 可归属股份价值
w40 -K5wt> Auckland Stock Exchange 奥克兰证券交易所
+!JTEKHKH auction 拍卖
\\d!z-NOk? auctioneer 拍卖商
\&jmSa=]l audit 审计；核数
vLT$oiN[c Audit Commission 审计署
S9mcThcZ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
0vjlSHS;`. 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〕
vjz 'y[D audit review 帐目审查
fP>~ @^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
q dQQt5Y'm audited account 审计帐目；经审计的帐目
ur @"wcl"V audited annual account 经审计的周年帐目
HD~o]l=H audited balance sheet 经审计的资产负债表
g)`;m%DG6 auditor 核数师；核数主任；审计师
`iZ){JfAH auditor's certificate 核数师证明书；审计师证明书
@lhjO>@#I auditor's report 核数师报告；审计师报告
V NT*@^O_= Aussie bond 澳元债券
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Do{My^1 austerity budget 紧缩预算
J-U5_>S Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
f j:q>}V Australia All Ordinaries Index 澳洲所有普通股票指数
y 3Qb2l Australian Dollar [AUD] 澳元
MY w3+B+Jj Australian Options Market 澳大利亚期权市场
Y=$PsDh! Australian Securities Commission 澳洲证券事务监察委员会
EF do-.Ax Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\C &V)/ Australian Stock Exchange 澳大利亚证券交易所
j0uu* )Rk Austrian Schilling [ATS] 奥地利先令
8:gUo8 authentication 认证；鉴证
4Je[ !X@C authority to purchase 委托购买证；委购书
Y9r##r+ authorization 认可；核准；授权；授权书
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l#|wF$J authorization by instruction 指令授权
X6-;vnlKN authorization by warrant 令状授权
e$l*s/"0t authorization of unit trust 单位信托的认可
! lxq,Whr{ authorized agent 指定代理人
@aC9O 9|~ authorized capital 法定资本
WvN{f* authorized clerk 出市员
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authorized dealer 认可交易商
12 o6KVV^x authorized financial institution 认可财务机构
}MIg RQ9 authorized fund 认可基金
W!o|0u!D authorized fund house 获授权的基金公司；认可基金公司
pQCocy authorized institution 认可机构
Kb Gz3O'u authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
'B9q&k%< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
wB+X@AA authorized insurer 获授权保险人；获认可承保人
_@@.VmZL authorized investment 特准投资项目
Csf!I@}Z authorized person 获授权人
pB:/oHV authorized representative 获授权代表
3XSfXS{lwP authorized share capital 法定股本
V {C{ y5 automated quotation system 自动报价系统
l n QY_~s Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
S~hoAl"xb/ 自动交易系统〔香港期货交易所有限公司〕
:x3"Cj automatic adjustment mechanism 自动调整机制
;:1o|>mX automatic adjustment system 自动调整系统
^E&WgXlb Automatic Clearing House 自动票据交换所
/2>.*H_2 automatic exchange rates accumulation system 自动化汇率累集系统
1!W'0LPM Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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H 9]}Q automatic teller machine [ATM] 自动柜员机
8 -YC#& autopay 自动转帐
4`/Td?THx available assets 可用资产
]{ir^[A6 available fiscal reserve 现存财政储备
h'.B-y~c available profit 可用利润
Q" G;L Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
$ww0$ average 平均；平均数；海损
61Wh %8- average basic salary 平均基本薪金
cvVv-L<[S` average consumer expenditure 平均消费开支；一般消费开支
!g4u<7 average cost 平均成本
u$<>8aMei average cost of land production 增辟土地平均成本
&3f^]n!@ average daily turnover 平均每日成交额
88On{Kk.v average daily wage rate 平均每日工资率
Pos(`ys; average expenditure pattern 平均开支模式
PW+B&7{ average growth rate 平均增长率
~oz??SX average net fixed assets 固定资产平均净值
>Xi/ p$$7u average of relatives 相对价格平均数
Z '~Ie~ average price 平均价格
R!rj :f!> average propensity to consume 平均消费倾向；一般消费倾向
(*Z:ByA average propensity to save 平均储蓄倾向；一般储蓄倾向
.oqe 0$I average rate 平均率
.'bhRQY average revenue 平均收入；平均收益
\Vx_$E average stock 平均库存；平均存货
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0<(!^* average yearly rent 平均年租
=Q #d0Q avoidance of double taxation 避免双重课税
sBa&]9>m avoidance of tax 避税
