A:
!7Z?VEZ A share Ａ股；甲类股份
EB5 ^eNdL abatement of tax 减税；减扣免税额
)oMMDH w\ ABN AMRO Bank N.V. 荷兰银行
{
b7%Zd3- above-the-line expenditure 线上项目支出；经常预算支出
D (Q=EdlO above-the-line receipt 线上项目收入；经常预算收入
)AAPT7!U ABSA Asia Limited 南非联合亚洲有限公司
6W N(Tw absolute change 绝对数值变更
zUJ PINDb absolute expenditure 实际开支
D (">bR)1 absolute guideline figure 绝对准则数字
Jrx]/CM absolute interest 绝对权益
^:o^g'Yab absolute order of discharge 绝对破产解除令
DA/ \[w?J absolute profit margin 绝对利润幅度
Bvz&
p )( absolute value 实值；绝对值
ZJ |& t absolutely vested interest 绝对既得权益
<{k8 K6 absorbed cost 已吸收成本；已分摊成本
Xm^/t# absorption 吸收；分摊；合并
o 0H.DeP absorption rate 吸收率；摊配率；分摊率
C.hRL4+;Zm ACB Finance Limited 亚洲商业财务有限公司
JE[J}-2 acceptable form of reciprocity 合理的互惠条件
X@@ 7Qk acceptable rate 适当利率；适当汇率
(.9H1aO46| acceptance agreement 承兑协议
jp#/]>(9Z acceptance for honour 参加承兑
fZ pUnc acceptor 承兑人；接受人；受票人
B..> *Xb acceptor for honour 参加承兑人
*6]_ 6xO accident insurance 意外保险
[vcSt5R= Accident Insurance Association of Hong Kong 香港意外保险公会
uS NlI78D accident insurance scheme 意外保险计划
8Y~\:3&1< accident year basis 意外年度基准
:n$?wp accommodation 通融；贷款
#80r?,q accommodation bill 通融票据；空头票据
A{\!nq_~N accommodation party 汇票代发人
||r Z +<
account balance 帐户余额；帐户结余
e u?DSad account book 帐簿
s"0Hz"[^= account collected in advance 预收款项
r?=3TAA account current book 往来帐簿
nb U?:=P account of after-acquired property 事后取得的财产报告
>2LlBLQ account of defaulter 拖欠帐目
Trml ?zexD account payable 应付帐款
vOBXAF account payee only [A/C payee only] 只可转帐；存入收款人帐户
^ V8?6E account receivable 应收帐款
6 G?7>M account receivable report 应收帐款报表
VKHzGfv account statement 结单；帐单；会计财务报表
=~{W;VZt' account title 帐户名称；会计科目
h2o u ] accountant's report 会计师报告
+ :k"{I Accountant's Report Rules 会计师报告规则
c K1RmL"3 accounting and auditing procedure 会计与审计程序；会计与核数程序
cAzl kh Accounting Arrangements 《会计安排》
MF4B 2d accounting basis 会计基础
r$;u4FR accounting by Official Receiver 破产管理署署长呈交的帐目
M K, $# Accounting Circular 《会计通告》
kr5'a: F) accounting class 会计类别
%CG= mTP accounting date 记帐日期；会计结算日期
*& rV}vVP^ accounting for money 款项核算
Mt(;7q@1c Accounting Officer 会计主任
87:V-*8 accounting period 会计报告期；会计期
3>buZ6vh accounting policy 会计政策；会计方针
4>te>[ accounting practice 会计惯例
j 79$/ Ol
accounting principle 会计准则
C:
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5t[7taLX\ accounting report 会计报告
ya/pn
qS Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0tP{K Accounting Society of China 中国会计学会
H @ .1cO accounting statement 会计报表
<|4L+?_(& accounting system 会计制度；会计系统
#^bn~ accounting transaction 会计事项；帐务交易
2p8}6y:}7 accounting treatment 会计处理
,M$ J
yda accounting year 会计年度
5*r5?ne accretion 增值；添加
h >&t``< accrual 应计项目；应累算数目
%jj \w> accrual basis 应计制；权责发生制
H.[t&VO accrual basis accounting 应计制会计；权责发生制会计
@ R;o $n accrue 应累算；应计
3+ WostOx accrued benefit 应累算利益
!i?aRI/6 accrued charges 应计费用
,L^ag&!4 accrued cumulative preference share dividend 应累算的累积优先股股息
&8QkGUbS< accrued expenses 应累算费用
j'nrdr6n accrued interest payable 应付利息；应计未付利息
>I;J!{ accrued interest receivable 应收利息；应计未收利息
zZ{(7K fz accrued right 累算权益
<'z.3@D accruing profit 应累算的利润
A>QAR)YP accumulated fiscal reserve 累积财政储备
$C9['GGR accumulated profit 累积利润；滚存溢利
VyxX5Lrj accumulated reserve 累积储备
vU,;asgy accumulation of surplus income 累积收益盈余
c"^g*i2&0 acquired assets 既得资产
YfU 6 mQ acquisition 收购；购置；取得
;v > +D
{s acquisition cost 购置成本
P(Q}r 7F~( acquisition expenses 购置费用
PgwNE wG acquisition of 100% interest 收购全部股权
&cB +la\_ acquisition of control 取得控制权
:A]CD ( acquisition of fixed assets 购置固定资产
CeW}z kcT acquisition of shell “买壳”
'' Pfs<! acquisition price 收购价
%pr}Xs(-f act of God 天灾
C+Pw acting partner 执事合伙人
lsRW.h, active market 买卖活跃的市场；交投畅旺的市场；旺市
S]}W+BF3 active partner 积极参与的合伙人
2U `g[1 active trading 交投活跃
`NARJ9M actual circulation 实际流通
=1Tn~)^O actual cost 实际成本
;>h:VnV(>( actual expenditure 实际开支；实际支出
J2Z? }5> actual income 实际入息；实际收入；实际收益
2M3C
5Fu actual market 现货市场
C? lZu\L actual price 现货价；实际价格
uy
oEMT#u actual profit 实际利润
DjQ gF=; actual quotation 实盘；实际价位；实际报价
RS
/*D p^ actual year basis 按实际年度计算
=!P$ [pN2 actuals 实货
'=]|" actuarial investigation 精算调查
P_%kYcX' actuarial principle 精算原则
9:]|TIPi actuarial report 精算师报告
5r(Y,m"? Actuarial Society of Hong Kong 香港精算学会
&L4>w.b"N actuarial valuation 精算师估值
SyCa~M!}> actuary 精算师
95hdQ<W ad referendum agreement 暂定协议；有待覆核的协定
pJPP6Be< ad valorem duty 从价税；按值征税
W,sPg\G 3 ad valorem duty system 从价税制
Lo^gg #o ad valorem fee 从价费
<%EjrjdvL+ ad valorem tariff 从价关税
C+X- Cp additional allowance 额外免税额
6e Hw\$/ additional amount for unexpired risk 未过期风险的额外款额
z) XI A)i6 additional assessable profit 补加应评税利润
I<LIw8LI additional assessment 补加评税
$%0A#&DVh additional commitment 额外承担
<+)B8I^ additional commitment vote 额外承担拨款
J#*R]LU| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
>J_%'%%f additional dependent parent allowance 供养父母额外免税额
Gjo&~*; additional provision 额外拨款
"IKbb7x additional stamp duty 附加印花税
C#D8
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anxwK47 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
L t\=E8&rh adjudged bankrupt 被裁定破产
Qvhz$W[P> adjudicated bankrupt 裁定破产人
7F
1nBd adjudication fee 裁定费；评定印花税额手续费；评估契据费
<Z\j#p: adjudication of bankruptcy 裁定破产；宣告破产
B*T;DE adjudication of insolvency 裁定无力偿还债务
XI58Cy*! adjusted actual 经调整的实数；调整后的实数
=E4~/F}9/T adjusted current assets 经调整的流动资产；调整后的流动资产
$SPA'63AC adjusted figure 经调整的数字；调整后的数额
Kzf^ras4u adjusted liabilities 经调整的负债；调整后的负债
` beU2N adjusted loss 经调整的亏损；调整后的亏损
w]= c^@t _ 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
rz]M}!>k adjusted profit 经调整的利润；调整后的利润
1i:Q
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[-'LJG Wb< adjusted value 经调整的价值；调整后的价值
7Hzv-s adjustment 调整；修订；理算〔保险〕
H= (Zx adjustment centre 调剂中心
40R7@Vaf adjustment lag 调整过程的时间差距；调整时差
t6a$ ZN; adjustment mechanism 调整机制
#x[3@zP. adjustment of loss 亏损调整
8/`ij?gn adjustment process 调整过程；调整程序
mZ}C)&,m2 adjustment range 调整幅度
#CTHCwYo administered exchange rate 受管制汇率
sRDxa5<MD Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
mVdg0 administration expenses 行政费用
#5 }v ? administration fee 手续费；行政费
Vf] ;h m administration in bankruptcy 破产管理
X6k-a; administration order 遗产管理令
;J&9 l
> administrator 管理人；遗产管理人
?_+ 8K`B administrator of the estate 遗产管理人
~sbn"OS + admission of debt 债项承认书
I2^ Eo5' admission of proof 接纳债权证明
G
"`t$=0 advance 放贷款项；垫付款项；预支款项；预付款项
]Wdnr1d~8 advance account 暂支帐目；预付款帐户
dId&tTMmC advance compensation 预付补偿金
j] bNOC2.L advance from shareholder 股东垫款
)G=hgqy advance pending reimbursement 预支以待日后付还
.rs\%M|X advanced economy 先进经济体系
C}8 3t~Q advancement 预付；预付财产
~#y( ]Xec2 advances warrant 垫款令
VAet!H +] advancing 贷出
m.2=,,r<Fq adverse balance 逆差
35 PIfq m adverse exchange 逆汇
*#g[
jl4 advertisement addressed to shareholders 在报章刊登的致股东通告
c&;Xjy advice for collection 托收通知书
g]Fm%iy advice of drawing 提款通知书；汇票通知书
2V)qnMxAZJ advice of payment 付款通知
`=JGlN7 Advisory Committee [Securities and Futures Commission]
6h3TU,$r 谘询委员会〔证券及期货事务监察委员会〕
8xQjJ Advisory Committee on Diversification 经济多元化谘询委员会
YC nKX<Wv affidavit 誓章；遗产申报誓章
Gn} ^BJN affidavit of no receipt 述明无收款的誓章
[|{m/`8C affiliate 联号；联营公司；附属公司
?2i\E RG? affiliated company 附属公司；联号；联营公司
X w_6SR9C affirmation [estate duty] 非宗教式宣誓〔遗产税〕
]? A-D,!( affordability 负担能力
3}25=% ;[ African Development Bank [AfDB] 非洲开发银行
.Mu]uQUF after-acquired property 事后取得的财产
g&`[r6B after-hours dealing 市后交易
bc(b1u? after-tax profit 税后盈利；税后利润；税后溢利
6V^KOG agency agreement 代理协议
p4M7BK:nf agency expenses 代理机构的开支
v7@O ,% agency fee 代理费
zPt0 IB_j' Agency Law 《代理法》
0|D
l/1 agent 代理人；承销人
t o2y#4'. agent of company 公司代理人
V H2/ agent's fee 代理人费；经纪费
ruK, Z,3Q aggregate 总计；总数；总体数字
TATH,Sz:x aggregate amount 总款额；总额
&p6^
aggregate assets and liabilities 总体资产与负债
SlojB ^% aggregate at constant price 按固定价格计算的总体数字
V07? sc< aggregate demand 总需求
h(Ccm44 aggregate gross position 总持仓量
4,P!D3SH aggregate limit 总限额
BLQD=?Q aggregate of salaries tax 合计薪俸税
8b P4 aggregate performance 总体表现；总体业绩
g"o),$ tm aggregate supply 总体供应
oq3{q aggregate surplus 总盈余
;$>wuc'L aggregate total 整体总额
tpP2dg9dF aggregate value 总值；合计价值
g{%2*{;i aggregated basis 合计基准
k<cv80lhK aggregated net chargeable income 合计应课税入息实额
4C[n@ p2 aggregation 合并计算；合计；总和
"}'Sk( aggregation of incomes of husband and wife 夫妇入息合并计算
b"QeCw#v`> aggregation of property 财产的总和
k>;a5'S agio 差价；贴水
cAAyyc"yJ 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》
KXTx{R Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Yiy|^j 《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》
qtLXdSc Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
J~UR v)g 《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》
@mu2,% Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
k9iXVYQ.;r 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[H8QxJk agreement for a settlement 授产协议
u{"@
4 agreement for assignment 转让协议
oHI/tS4
_ agreement for sale 售卖协议；买卖协议
Y%iimbBY| agreement for sale and purchase 买卖协议
b$Ch2Qz0q agreement for the payment of interest 支付利息协议
Wr+1G 8 agreement for the repayment of money 还款协议
"-;l{tL agreement of reinsurance 再保险协议
q|fZdTw Agricultural Bank of China 中国农业银行
*zR air passenger departure tax 飞机乘客离境税
L4,Ke Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;r}>1LhN airport tax 机场税
~0~ f alcohol duty 酒精税
d3| oKP6 alienation 让与；让渡；转让
F&I ;E i alimony 生活费；赡养费
K@PQLL#yJp All Ordinaries Index [AOI] 所有普通股指数
|vY0[#E8& all risks 全险；综合险
= z$XqT.' All Sales Record for Stock Market 《股票市场成交报告》
g~AO KHUP Allied Capital Resources Limited 新联财务有限公司
/ NlT[@T all-items index [Consumer Price Index] 总指数〔消费物价指数〕
& R
"Q allocation letter 拨款信件
3h|:ew[ allocation of fund 分配款项；预留款项
O7 A W9*< allocation of profit 利润分配；溢利分配
C'c9 AoE5> allocation warrant 拨款令
MXj7Z3 allotment 分配；配股
\|}dlG allotment notice 股份配售通知；配股通知
79 svlq= allotment of shares 股份分配
WhR j@y allowable 可获宽免；免税的
oT\u^WU allowable business loss 可扣除的营业亏损
Evn=3Tw allowable expenses 可扣税的支出
Pkbx /\ allowance 免税额；津贴；备抵；准备金
~KufSt * allowance for debts 债项的免税额
>_4Ck{^d# allowance for depreciation by wear and tear 耗损折旧免税额
Hi 1@ allowance for funeral expenses 殡殓费的免税额
i: ZL0nH- allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Q/,bEDc& allowance for repairs and outgoings 修葺及支出方面的免税额
!)(c_ uz allowance to debtor 给债务人的津贴
wf<=r W' alteration of capital 资本更改
s=+,F<;x.U alternate trustee 候补受托人
9N [PZD amalgamation 合并
x}W,B,q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
b $f@.L ambit of charges 征税范围；收费范围
lKMOsr@l amended valuation 经修订的估值
$`Z-,AJc American Commodities Exchange 美国商品交易所
5UQz6DK American Express Bank Limited 美国运通银行
4X@
<PX5 American Stock Exchange 美国证券交易所
cVt
MCgx amortization 摊销
}jQxw i) amount due from banks 存放银行同业的款项
#S/]=D amount due from banks abroad 存放海外银行同业的款项
)Qe4 J0. amount due from holding companies 控股公司欠款
S` Jo^!VJ4 amount due from local banks 存放本港银行同业的款项
9U_uw
Rv2 amount due to banks 银行同业的存款
| =^p`CT amount due to banks abroad 海外银行同业的存款
E*ug.nxy amount due to holding companies 控股公司存款
>xU$)uE& amount due to local banks 本港银行同业的存款
Zxm Mw amount due to outport banks 外埠银行同业的存款
3iHUG^sLW amount for note issue 发行纸币的款额
|D %m >M6 amount of bond 担保契据的款额
:esHtkyML amount of consideration 代价款额
JC~L!)f amount of contribution 供款数额
fb7G y amount of indebtedness 负债款额
&@O]' amount of principal of the loan 贷款本金额
S <C'#vj amount of rates chargeable 应征差饷数额
W=fw*ro amount of share capital 股本额
,9I %t%sb amount of sums assured 承保款额
E880X<V)> amount of variation 变动幅度
uT'}_2=: amount of vote 拨款数额
zI5 #'<n amount payable 应付款额
G x ;U 3iV amount receivable 应收款额
CbmT aEaP Amsterdam Stock Exchange 阿姆斯特丹证券交易所
t6GL/M4 analysis 分析
Yv?nw-HM ancillary risk 附属风险
9`P<|( annual account 周年帐目；周年帐目报表；年度决算；年结
5OUGln5 annual accounting date 年结日期
Mu,}?% annual allowance 每年免税额；年积金；年度津贴；年津
_i_^s0J annual balance 年度余额
C&\MDOjx annual disposable income 每年可动用收入
z n| S3c annual estimates 周年预算
#wXq' yi annual fee 年费
EwvW: t1 annual general meeting 周年大会
^I =W< annual growth rate 年增率；每年增长率
xbbQ)sH&m annual long-term supplement 长期个案每年补助金
r5U[jwP annual pensionable emolument 可供计算退休金的年薪
]ZV.@% + annual report 年报
:fo.9J Annual Report on the Consumer Price Index 《消费物价指数年报》
({XB,Rm annual return 周年报表；周年申报表；每年报税表格
x=1Iuc;&3 Annual Return Rules 《周年报表规则》
t Pv3nh annual review of consumer prices 每年消费物价回顾
5Lmhip annual roll-forward basis 逐年延展方式
F E`4%X annual salary 年薪
F1m 1% annual statement 年度报表；年度决算表
:@m BSE/ 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
&I8Q' annuitant 年金受益人
HPz9E r annuity 年金
EL*OeyU1l annuity contract 年金合约
%sd1 `1In annuity on human life 人寿年金
j#}wg`P"A antecedent debt 先前的债项
1k= w 9 ante-dated cheque 倒填日期支票
K90wX1& anticipated expenditure 预期开支
DGR[2C)@N anticipated net profit 预期纯利
RKI BFP8. anticipated revenue 预期收入
( (.b & anti-inflation measure 反通货膨胀措施
YkOl@l$D anti-inflationary stance 反通货膨胀立场
GyirE` apparent deficit 表面赤字
u u5AW=j apparent financial solvency 表面偿债能力
y
{ &"g apparent partner 表面合伙人
g8=j{]~C application for personal assessment 个人入息课税申请书
JQi+y; application of fund 资金应用
(8JL/S;Z$ application to release as liquidator and to destruct the books of accounts and documents
ua!i3]18 申请免除清盘人职务及毁灭帐簿与文件
{R G4 m{#9 appointed actuary 委任精算师
c@eQSy appointed auditor 委任核数师；委任审计师
= aO1uC|6C appointed trustee 委任的受托人
3 pzp6o2 appointer 委任人
y\a@'LFL apportioned pro rata 按比例分摊
BM~>=emc apportionment 分配；分摊
35q4](o9" Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
z%FBHj apportionment formula 分摊方程式
bcM65pt_C apportionment of estate duty 遗产税的分摊
~J~@mE2ks appraisal 估价；评估
hg2a,EU\Z appreciable growth 可观增长
hSl6 X3W appreciable impact 显着影响
-0I]Sm;$ appreciable increase 可观增长
M0jC:*D`" appreciation 增值；升值
5 `_UIYcI appreciation against other currencies 相对其他货币升值
+'-i (]@!' appreciation of the exchange value of Hong Kong dollar 港元汇值上升
pB;U*lt appreciation tax 增值税
[:hT wBRF appropriation 拨款；拨用；拨付
M]5)u=}S- appropriation account 拨款帐目
QIK;kjr*A3 Appropriation Bill 拨款法案
\!51I./Q/ appropriation-in-aid system 补助拨款办法
8I>'x f approved assets 核准资产
a)o-6 approved basket stock 认可一篮子证券
S17iYjy#8T approved budget 核准预算
h^B~Fv> ~ approved charitable donation 认可慈善捐款
/h]#}y j approved charitable institution 认可慈善机构
Qhc>,v) approved currency 核准货币；认可货币
Zra P\ ? approved estimates 核准预算
Kggc9^ 7 approved estimates of expenditure 核准开支预算
s ahXPl%;U approved overseas insurer 核准海外保险人
p2=+cS"HC approved overseas trust company 核准海外信托公司
mXSs:FqE! approved pooled investment fund 核准汇集投资基金
B4# XQ- approved provident fund scheme 认可公积金计划
-: V0pb approved provision 核准拨款
vY"i^a`f approved redeemable share 核准可赎回股份
r|ID]}w approved regional stock 认可地区性证券
LBIsj}e approved retirement scheme 认可退休金计划
K,f"Q<sU% approved subordinated loan 核准附属贷款
O0Pb"ou_h. arbitrage 套戥；套汇；套利
FJ+n-
\ arbitrageur 套戥者；套汇者
n:8<Ijrh arbitrary amount 临时款项
)c <X.4 arrangement 措施；安排；协定
mS9ITe
M arrears 欠款
Ho b n{E arrears of pay 欠付薪酬
W<c95QD. arrears of revenue 逾期未收税款；逾期未收的帐项
_'}Mg7,V articles of association 组织章程；组织细则；组织章程细则
Dk^T _7{ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
A xAbU7m ascertainment of profit 确定利润
"*T4%3d A "Asia Clear" “亚洲结算系统”
mHB0 eB'l Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&& >Tfzh Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
lc(}[Z/|V Asian Development Fund [ADF] 亚洲发展基金
TN=!;SvQU Asian dollar bond 亚洲美元债券
KBg5 _+l Asian dollar market 亚洲美元市场
~7$jW[i Asian dollar rate 亚洲美元利率
K[^BRn Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
T( z/Jm3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s= bP@[Gj asked price 沽盘；喊价；索价；卖方报价
DyCnL@ assessable income 应评税入息
^|lw~F assessable loss 应评税亏损
wv.HP mq assessable profit 应评税利润
x>Gx yVE assessable value 应评税值
le150;7 assessed profit 估定利润
^JY,K assessed value 经评估价值
pmuT7*<19 assessment 评税；评定；估价；评税单
DmiZ"A assessment number 评税编号；估价编号
V$fn$= assessment of additional tax 补加税评税
s?7"iE assessment of performance 业绩评估；实绩评价
7m. >2U Assessor 评税主任
3{{Ew}kZm asset price bubbles 资产价格泡沫
1a
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Zq " assets accretion 资产增值
&Vy.)0 assets and liabilities 资产与负债
~F.kgX assets betterment statement 资产递增表；资产改进表
:;URLl 0 assets lending 实物放款；有抵押贷款
*[+{KJ assets of the company passing on the death 死者去世时转移的公司资产
nU,~*Us assets pledged as security for liabilities 用作负债抵押的资产
^ 0g !,L assets portfolio 资产投资组合
?_j ]w%Hz assets price 资产价格
h1 +y. 4
assets quality 资产质素
NRMEZ\*L assets realization 资产变现
+GL[uxe " assets refinancing arrangement 资产再集资安排
#: xv]qb`k assets securitization 资产证券化
Zo#c[9IaC assets situated outside Hong Kong 在香港以外地方的资产
|.?X ov] assets stripping 削减资产；拆卖资产
Y<;KKD5P'j assets value 资产值
)?<V-,D assignee 承让人
FyWrb+_0v assignment 转让；转让书；转让契
9P&{Xhs7 assignment of interest 权益转让
&l~9FE * assignment of letters patent and trade mark 专利证书及商标转让
Y(;u)uN_ assignment of property 物业转让；物业转让书
^ pNA_s!S assignment right 转让权
Ov@vNj& assignor 转让人
j_0xE;g"] associate 有联系的人；有关连人士；相联者；合伙人；联系人
yqKSaPRA Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ziXI$ B4- associate member 附属会员
\ch4c9 associated body corporate 相联法人团体
[{.9#cQ " associated company 相联公司；联属公司
f>[{1M]n\ associated corporation 相联法团
qkA8q@Y4 | Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Gx;-1 公认会计师公会〔英国〕
^[.Z~>3!\q Association of Futures Exchange Brokers 香港期货经纪协会
= \ IUBH+C Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
]VoJ7LoCZ' association of underwriters 承保人组织
l9z{pZ\KM assumption of control 接管
X }Fqif4A assurance 担保；保险；转易；转易书
p?O6| q assurance of interest 权益的转易
hg-M>|s7 at 19XX price 按一九ＸＸ年价格计算
'x u! t'l& at a discount 按赔价计算；按贴水价格计算；打折扣
ke2}@|?t at a premium 按溢价计算；按升水价格计算
qoSZ+ khS$ at call 通知付款；按通知
FVWHiwRU, at constant market price 按固定市价计算
3'!*/UnU at constant price 按固定价格计算
N6BEl55 & at cost 按成本计算
I.- I4F)D at current market price 按当时市价计算；按现时市价计算
)W>9{*4 m at current price 按当时价格计算；按现时价格计算
:_:o% at factor cost 按要素成本计算；按生产要素成本计算
C1x(4 &h at money-of-the-day price 按付款当日价格计算
D22A)0+_ at or better 按指定或较佳价位〔买卖指令〕
$m sf~M* at par 按面值计算；平价
br')%f} m at sight 见票即付
ri h@ (;)1 at the close 按收市盘
?nwg.&P at the opening 按开市盘
d0Y QL h attestation 见证；见证条款
X blZlWP# at-the-money option 平价期权
&#;lmYyaui attorney 受权人；受托代表人
wPvYnhr|G- attornment 新拥有人承认书
`S|T&|ad0 attributable profit 可归属利润
xTy)qN]P attributable share value 可归属股份价值
LY2QKjgP Auckland Stock Exchange 奥克兰证券交易所
[6CWgQ%Ue auction 拍卖
CcZM0 auctioneer 拍卖商
@c=bH >Oz audit 审计；核数
Yb?(Q % Audit Commission 审计署
bd&N f2 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
a *qc 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〕
87rHW@\]( audit review 帐目审查
^qNZ!V4T Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,|?rt`8)Q audited account 审计帐目；经审计的帐目
_VJG@>F9- audited annual account 经审计的周年帐目
Hv</Xam audited balance sheet 经审计的资产负债表
n 9Ktn} auditor 核数师；核数主任；审计师
u-=VrHff^* auditor's certificate 核数师证明书；审计师证明书
%:8XZf auditor's report 核数师报告；审计师报告
3K%_wCZ Aussie bond 澳元债券
7)*QX,4C austerity budget 紧缩预算
KMXd Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
<tv"I-2 Australia All Ordinaries Index 澳洲所有普通股票指数
BOme`0A Australian Dollar [AUD] 澳元
?>q5Abp[ Australian Options Market 澳大利亚期权市场
Hm]\.ZEy Australian Securities Commission 澳洲证券事务监察委员会
8aI^vP"7`= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
WQv`%%G2> Australian Stock Exchange 澳大利亚证券交易所
rSKZc`<^ Austrian Schilling [ATS] 奥地利先令
Muok">#3. authentication 认证；鉴证
[fg-"-+:M authority to purchase 委托购买证；委购书
T^S $|d authorization 认可；核准；授权；授权书
_+d*ljP)l3 authorization by direction 指示授权
x zBUm authorization by instruction 指令授权
:z2G
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+THK
Jn!> authorization of unit trust 单位信托的认可
`%$+rbo~ authorized agent 指定代理人
ddEV@2F authorized capital 法定资本
~T9wx authorized clerk 出市员
N a<);Pg authorized dealer 认可交易商
u2cDSRrqT authorized financial institution 认可财务机构
U b`vf4EB authorized fund 认可基金
w~>tpkUB authorized fund house 获授权的基金公司；认可基金公司
c"pu"t@/Z authorized institution 认可机构
gb/<(I ) authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
_*n
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bdHHOpXM authorized insurer 获授权保险人；获认可承保人
Q@/Z~xw"'I authorized investment 特准投资项目
8>[o. xV authorized person 获授权人
>n jX=r. authorized representative 获授权代表
y>] Yq- authorized share capital 法定股本
KVPWJHGr automated quotation system 自动报价系统
4E@_Fn_# Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
VVk8z6 W 自动交易系统〔香港期货交易所有限公司〕
MGs Y3~!K automatic adjustment mechanism 自动调整机制
m:c .dei5 automatic adjustment system 自动调整系统
^< Zye>KO Automatic Clearing House 自动票据交换所
\`-a'u=S automatic exchange rates accumulation system 自动化汇率累集系统
%j xeh.B3B Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
z7R2viR[ automatic teller machine [ATM] 自动柜员机
r tH
#j autopay 自动转帐
fy={ available assets 可用资产
.DHQJ|J-1 available fiscal reserve 现存财政储备
e,T^8_> available profit 可用利润
@j=rS S Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
mj&$+z M> average 平均；平均数；海损
=a(]@8$!1 average basic salary 平均基本薪金
PBgU/zVn average consumer expenditure 平均消费开支；一般消费开支
w/@ tH average cost 平均成本
*V{Y.`\ average cost of land production 增辟土地平均成本
KB8_yo{y average daily turnover 平均每日成交额
j {Sbf04 average daily wage rate 平均每日工资率
C wwZ~2 average expenditure pattern 平均开支模式
Z=s.`? Z average growth rate 平均增长率
] r>m{"~E average net fixed assets 固定资产平均净值
I.ku Y D62 average of relatives 相对价格平均数
Cp s' l average price 平均价格
f'O cW* t average propensity to consume 平均消费倾向；一般消费倾向
JwdvY] average propensity to save 平均储蓄倾向；一般储蓄倾向
LQJC ]*b1 average rate 平均率
n= FOB0= average revenue 平均收入；平均收益
L+ _
JKc average stock 平均库存；平均存货
O T .bXr~ average yearly rent 平均年租
U2jlDx4yg avoidance of double taxation 避免双重课税
8Od7e` avoidance of tax 避税
