A:
GpY"f c% A share Ａ股；甲类股份
#U!
_U+K abatement of tax 减税；减扣免税额
a,
k'Vk { ABN AMRO Bank N.V. 荷兰银行
o Hd FMD@ above-the-line expenditure 线上项目支出；经常预算支出
7}f}$1
above-the-line receipt 线上项目收入；经常预算收入
2Rw&C6("w ABSA Asia Limited 南非联合亚洲有限公司
TC!Yb_H}gN absolute change 绝对数值变更
U>=Z-
T absolute expenditure 实际开支
FGigbtj` absolute guideline figure 绝对准则数字
8i >ZY absolute interest 绝对权益
l? Udn0F absolute order of discharge 绝对破产解除令
vK|E>nL absolute profit margin 绝对利润幅度
8@i7pBl@ absolute value 实值；绝对值
$WyD^|~SF absolutely vested interest 绝对既得权益
Qu?R8+" KS absorbed cost 已吸收成本；已分摊成本
%7zuQ \w absorption 吸收；分摊；合并
r e/@D@% absorption rate 吸收率；摊配率；分摊率
` Q|*1 ACB Finance Limited 亚洲商业财务有限公司
OK[T3/v, acceptable form of reciprocity 合理的互惠条件
K1mPr^3rC acceptable rate 适当利率；适当汇率
*"?l ]d acceptance agreement 承兑协议
*6sl acceptance for honour 参加承兑
K2M~-S3 acceptor 承兑人；接受人；受票人
qL n/2 acceptor for honour 参加承兑人
+T|JK7 accident insurance 意外保险
U `R5 'Tf; Accident Insurance Association of Hong Kong 香港意外保险公会
ZZ2vvtlyG accident insurance scheme 意外保险计划
`Nz/O h7 accident year basis 意外年度基准
4r>6G/b8* accommodation 通融；贷款
Dv| #u|iw accommodation bill 通融票据；空头票据
@mOH"acGn? accommodation party 汇票代发人
k;K)xb[w | account balance 帐户余额；帐户结余
U
9_9l7&r account book 帐簿
" +kL )] account collected in advance 预收款项
fkuLj%R account current book 往来帐簿
ii[F]sR\ account of after-acquired property 事后取得的财产报告
3h;{!|-3 account of defaulter 拖欠帐目
Y2a5bc P account payable 应付帐款
zKw`Md account payee only [A/C payee only] 只可转帐；存入收款人帐户
.a O,8M account receivable 应收帐款
&+Z,hs9% account receivable report 应收帐款报表
!\zWF account statement 结单；帐单；会计财务报表
jN{Xfjmfv account title 帐户名称；会计科目
LPZF)@|` accountant's report 会计师报告
V=R 3)GC Accountant's Report Rules 会计师报告规则
P\y Da*m accounting and auditing procedure 会计与审计程序；会计与核数程序
+o\:d1y Accounting Arrangements 《会计安排》
ah+~y,Gl accounting basis 会计基础
[B+yy Btx accounting by Official Receiver 破产管理署署长呈交的帐目
JJP08 oP Accounting Circular 《会计通告》
S>h;K` accounting class 会计类别
15%w 8u accounting date 记帐日期；会计结算日期
'n{N vt.c accounting for money 款项核算
<'qeXgi Accounting Officer 会计主任
!nqUB a accounting period 会计报告期；会计期
>p)MawT] accounting policy 会计政策；会计方针
l1T m`7} accounting practice 会计惯例
g[1gF& accounting principle 会计准则
>6NRi /[ accounting record 会计记录
$G8E 3|k accounting report 会计报告
S{]x Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$;1#To Accounting Society of China 中国会计学会
3,p]/Z_ accounting statement 会计报表
+MR.>" accounting system 会计制度；会计系统
gp5_Z-me accounting transaction 会计事项；帐务交易
*,e:]!* accounting treatment 会计处理
2/vMoVT, accounting year 会计年度
-=%@ L&y1 accretion 增值；添加
QqFR\6 accrual 应计项目；应累算数目
0" kbrv2y accrual basis 应计制；权责发生制
XRcq hv accrual basis accounting 应计制会计；权责发生制会计
{_7 i8c<s= accrue 应累算；应计
m_.>C accrued benefit 应累算利益
PH1p2Je accrued charges 应计费用
-8; 7Sp1 accrued cumulative preference share dividend 应累算的累积优先股股息
JSkLEa~< accrued expenses 应累算费用
K ~c=M",mW accrued interest payable 应付利息；应计未付利息
}p}[j t accrued interest receivable 应收利息；应计未收利息
} = %oX}[ accrued right 累算权益
?{/4b:ua accruing profit 应累算的利润
/ :
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#yI
mKEYX accumulated profit 累积利润；滚存溢利
d: #yEC accumulated reserve 累积储备
_2h S";K accumulation of surplus income 累积收益盈余
SG6k ud\b acquired assets 既得资产
GC>e26\: acquisition 收购；购置；取得
2Z -ljD& acquisition cost 购置成本
s8ywKTR- acquisition expenses 购置费用
Lg KaPg$ acquisition of 100% interest 收购全部股权
_Tf4WFu2 acquisition of control 取得控制权
\#f <!R4 acquisition of fixed assets 购置固定资产
UYk/v]ZA acquisition of shell “买壳”
ZvNJ^Xz acquisition price 收购价
/35R u}c act of God 天灾
MLoYnR^ acting partner 执事合伙人
G}:w@}h/ active market 买卖活跃的市场；交投畅旺的市场；旺市
E0Y-7&Fv active partner 积极参与的合伙人
RTE8 Uq36 active trading 交投活跃
RP~|PtLw_ actual circulation 实际流通
b<a4'M actual cost 实际成本
( pY 7J actual expenditure 实际开支；实际支出
@Fluc,Il actual income 实际入息；实际收入；实际收益
+
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B| R@5mjm actual price 现货价；实际价格
s "0Y3x3 actual profit 实际利润
9`1O"R/ actual quotation 实盘；实际价位；实际报价
.LZwuJ^; actual year basis 按实际年度计算
).Fpgxs actuals 实货
ySx>L uY#3 actuarial investigation 精算调查
|% J {RA actuarial principle 精算原则
-7*ET3NSI/ actuarial report 精算师报告
4[;X{ ! Actuarial Society of Hong Kong 香港精算学会
F<L
EQ7T
actuarial valuation 精算师估值
:e_V7t ) o actuary 精算师
d@ i}-; ad referendum agreement 暂定协议；有待覆核的协定
}j^i}^Du, ad valorem duty 从价税；按值征税
N9jH\0nG ad valorem duty system 从价税制
Hw7;;HK
7 ad valorem fee 从价费
7Nk!1s : ad valorem tariff 从价关税
}RzWJ@QD< additional allowance 额外免税额
xC{qV, additional amount for unexpired risk 未过期风险的额外款额
xfpa]Z additional assessable profit 补加应评税利润
,5| &A additional assessment 补加评税
**$LR< L additional commitment 额外承担
)we}6sE" additional commitment vote 额外承担拨款
.} q&5v additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6HZ` .o:f additional dependent parent allowance 供养父母额外免税额
H=g`hF]` additional provision 额外拨款
)CuZDf@ additional stamp duty 附加印花税
&^#VN%{ additional tax 补加税罚款；补加税款
P,xKZ{( Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*]A dUEV ? adjudged bankrupt 被裁定破产
Jll-`b 1 adjudicated bankrupt 裁定破产人
Jz7!4mu adjudication fee 裁定费；评定印花税额手续费；评估契据费
XiL~TC kx4 adjudication of bankruptcy 裁定破产；宣告破产
`V`lo, "\ adjudication of insolvency 裁定无力偿还债务
I(V!Mv8j adjusted actual 经调整的实数；调整后的实数
,quoRan adjusted current assets 经调整的流动资产；调整后的流动资产
i(AT8Bo2 adjusted figure 经调整的数字；调整后的数额
\MbB# adjusted liabilities 经调整的负债；调整后的负债
jzDuE{ adjusted loss 经调整的亏损；调整后的亏损
}q $5ig adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
s$cK(S# adjusted profit 经调整的利润；调整后的利润
h-G)o[MA adjusted surplus 经调整的盈余额；调整后的盈余额
.@(6 Y<dN adjusted value 经调整的价值；调整后的价值
bmf I ~8 adjustment 调整；修订；理算〔保险〕
(#Wu# F1; adjustment centre 调剂中心
9f hsIe
adjustment lag 调整过程的时间差距；调整时差
DVSL [p?_ adjustment mechanism 调整机制
P(H8[ , adjustment of loss 亏损调整
YL]Z<%aKt adjustment process 调整过程；调整程序
P{wF"vf adjustment range 调整幅度
j6Yy6X] administered exchange rate 受管制汇率
:c8&N-` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
- o!$tI& administration expenses 行政费用
Pb1*\+ administration fee 手续费；行政费
r [4tPk administration in bankruptcy 破产管理
sE:M@`2L administration order 遗产管理令
rEB @$C^ administrator 管理人；遗产管理人
LIcM3_. administrator of the estate 遗产管理人
$wo ?!gt admission of debt 债项承认书
[H 6hyG~ admission of proof 接纳债权证明
4)A#2 advance 放贷款项；垫付款项；预支款项；预付款项
lfqiyYFm advance account 暂支帐目；预付款帐户
j@SQ~AS advance compensation 预付补偿金
kQEy#JQmB advance from shareholder 股东垫款
_#r+ !e advance pending reimbursement 预支以待日后付还
^pQCNKLBY advanced economy 先进经济体系
~GL] wF2# advancement 预付；预付财产
G LIi6 advances warrant 垫款令
aqj@Cjk4Z advancing 贷出
gk"$,\DI adverse balance 逆差
c_vqL$Dl adverse exchange 逆汇
(oEC6F advertisement addressed to shareholders 在报章刊登的致股东通告
n =y[CKS advice for collection 托收通知书
%-c*C $ advice of drawing 提款通知书；汇票通知书
hw=
Ft4L advice of payment 付款通知
3HcQ(+Z Advisory Committee [Securities and Futures Commission]
nlW +.a[ 谘询委员会〔证券及期货事务监察委员会〕
7cc O93Mz Advisory Committee on Diversification 经济多元化谘询委员会
7Rd'm'l) affidavit 誓章；遗产申报誓章
/SrCElabP affidavit of no receipt 述明无收款的誓章
45,1-? -! affiliate 联号；联营公司；附属公司
>`A9[`$n affiliated company 附属公司；联号；联营公司
n:yTeZ=-s4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;c4 gv,q@ affordability 负担能力
*Z t# U# African Development Bank [AfDB] 非洲开发银行
uVJDne,R after-acquired property 事后取得的财产
8W,Jh8N6 after-hours dealing 市后交易
FVaQEMZ^ after-tax profit 税后盈利；税后利润；税后溢利
P:k>aHnW agency agreement 代理协议
?zw|kl agency expenses 代理机构的开支
X voo= agency fee 代理费
vgfcCcZ_iZ Agency Law 《代理法》
D-5VC9{ agent 代理人；承销人
0w& 27wW agent of company 公司代理人
v(Z YS']d2 agent's fee 代理人费；经纪费
tjdaaN#,V aggregate 总计；总数；总体数字
L?WFm n aggregate amount 总款额；总额
g G*X^Uo aggregate assets and liabilities 总体资产与负债
ZWc]$H? aggregate at constant price 按固定价格计算的总体数字
ykV
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05b_)&4R aggregate gross position 总持仓量
A v2 08}Y aggregate limit 总限额
jRJn+ aggregate of salaries tax 合计薪俸税
0n;<
ge&~R aggregate performance 总体表现；总体业绩
;" dV"W
aggregate supply 总体供应
]G5 w6&d aggregate surplus 总盈余
h*w%jdQ6 aggregate total 整体总额
&#!4XOy B aggregate value 总值；合计价值
} :us:% aggregated basis 合计基准
}BZ"S-hZ aggregated net chargeable income 合计应课税入息实额
KK iE@_z aggregation 合并计算；合计；总和
18+)`M-5o aggregation of incomes of husband and wife 夫妇入息合并计算
eZIhEOF aggregation of property 财产的总和
AiEd !u. agio 差价；贴水
~Y|*`C_) 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》
@m w5~ + Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
BJM.iX U)[ 《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》
`*_mP<Ag Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[lWQ' DZ 《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》
2+QY hdw Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
i rU 6 D 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Y
}$/e agreement for a settlement 授产协议
+nXK-g;)' agreement for assignment 转让协议
=&ks)MH- agreement for sale 售卖协议；买卖协议
WST8SEzJ agreement for sale and purchase 买卖协议
Jk7|{W\OA agreement for the payment of interest 支付利息协议
JBE!j-F agreement for the repayment of money 还款协议
M>~D rul agreement of reinsurance 再保险协议
UNom- Agricultural Bank of China 中国农业银行
Ta(Y:*Ri air passenger departure tax 飞机乘客离境税
S-
pV_Ff Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
K/i*w<aPb7 airport tax 机场税
`6lr4Kk @R alcohol duty 酒精税
N G " C& v alienation 让与；让渡；转让
r'^Hg/Jzt alimony 生活费；赡养费
G,o6292h j All Ordinaries Index [AOI] 所有普通股指数
* w?N{. all risks 全险；综合险
kYG/@7f/ All Sales Record for Stock Market 《股票市场成交报告》
jQ2Ot < Allied Capital Resources Limited 新联财务有限公司
gtk7 )Uh all-items index [Consumer Price Index] 总指数〔消费物价指数〕
x=b7': nQ allocation letter 拨款信件
5*l T. allocation of fund 分配款项；预留款项
[N7{WSZ& allocation of profit 利润分配；溢利分配
CE#gfP allocation warrant 拨款令
F`gi_; c allotment 分配；配股
VH9dleZ allotment notice 股份配售通知；配股通知
/ {+y2.{j allotment of shares 股份分配
m RL"nC allowable 可获宽免；免税的
95 ; x=ju allowable business loss 可扣除的营业亏损
B@&4i?yJ allowable expenses 可扣税的支出
M?Dfu
.t allowance 免税额；津贴；备抵；准备金
DI:]GED" = allowance for debts 债项的免税额
NdMb)l)m allowance for depreciation by wear and tear 耗损折旧免税额
pR(jglm7- allowance for funeral expenses 殡殓费的免税额
NidIVbT.A allowance for inflation 为通货膨胀而预留的款项；通胀准备金
B8f8w )m allowance for repairs and outgoings 修葺及支出方面的免税额
gp>3I!bo[K allowance to debtor 给债务人的津贴
cAY: AtD alteration of capital 资本更改
1_9<3,7 alternate trustee 候补受托人
&dM.
d! amalgamation 合并
TW)c#P43K ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
kW;+|qs^ ambit of charges 征税范围；收费范围
|bTPtrT8 amended valuation 经修订的估值
,}3
'I [ American Commodities Exchange 美国商品交易所
AL9chYP}/ American Express Bank Limited 美国运通银行
63\/ *
NNB American Stock Exchange 美国证券交易所
s}w{:Hk,x8 amortization 摊销
1S{D6#bE amount due from banks 存放银行同业的款项
oI
}VV6vO amount due from banks abroad 存放海外银行同业的款项
T|nDTezr amount due from holding companies 控股公司欠款
"I3@m%qv amount due from local banks 存放本港银行同业的款项
[<n2Uz7MP amount due to banks 银行同业的存款
-ws? "_w amount due to banks abroad 海外银行同业的存款
ojcA<60
' amount due to holding companies 控股公司存款
7m4a o K amount due to local banks 本港银行同业的存款
eD,.~Y#?= amount due to outport banks 外埠银行同业的存款
01 wX `"I amount for note issue 发行纸币的款额
]<ldWL amount of bond 担保契据的款额
idLWe9gC amount of consideration 代价款额
_
T iuY amount of contribution 供款数额
z[b@ V amount of indebtedness 负债款额
aS{|uE] amount of principal of the loan 贷款本金额
RIlw dt
amount of rates chargeable 应征差饷数额
u(@$a 4z amount of share capital 股本额
(?n=33}Ci amount of sums assured 承保款额
I(i}c~ R amount of variation 变动幅度
MqW7cjg amount of vote 拨款数额
@5N]ZQ9 amount payable 应付款额
BF\XEm?! amount receivable 应收款额
B,?T % Amsterdam Stock Exchange 阿姆斯特丹证券交易所
NCiW^#b analysis 分析
dG@%jD) ancillary risk 附属风险
7?#J~.d5 annual account 周年帐目；周年帐目报表；年度决算；年结
>"^ O"E annual accounting date 年结日期
NP0\i1P>.? annual allowance 每年免税额；年积金；年度津贴；年津
2^r <{0@n annual balance 年度余额
h }[-'>{ annual disposable income 每年可动用收入
h{%nC>m; annual estimates 周年预算
?4+9fE< Q annual fee 年费
j_K4;k#r annual general meeting 周年大会
2M.fLQ? annual growth rate 年增率；每年增长率
y&6F ybIz annual long-term supplement 长期个案每年补助金
N4v~;;@(
annual pensionable emolument 可供计算退休金的年薪
Vx$ \hcG annual report 年报
yMG1XEhuG Annual Report on the Consumer Price Index 《消费物价指数年报》
'=39+*6? annual return 周年报表；周年申报表；每年报税表格
yQ U{ zY Annual Return Rules 《周年报表规则》
@ @R7p annual review of consumer prices 每年消费物价回顾
\d 6C%S! annual roll-forward basis 逐年延展方式
t>L;kRujVJ annual salary 年薪
U_M$#i{_ annual statement 年度报表；年度决算表
J=\HO8E6> 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
dzA RI` annuitant 年金受益人
M X $0Op annuity 年金
E%y Na]\P annuity contract 年金合约
SON-Z"v annuity on human life 人寿年金
.8@$\Z RP antecedent debt 先前的债项
d?ex, f. ante-dated cheque 倒填日期支票
p)jk>j B anticipated expenditure 预期开支
B~6&{7 xc% anticipated net profit 预期纯利
*F+KqZ.2 anticipated revenue 预期收入
8*W#DH! anti-inflation measure 反通货膨胀措施
eX?OYDDC0j anti-inflationary stance 反通货膨胀立场
{o)L c6T8s apparent deficit 表面赤字
lNy.g{2f<m apparent financial solvency 表面偿债能力
c?tBi9'Y] apparent partner 表面合伙人
6@Y_*4$| application for personal assessment 个人入息课税申请书
6 hw=
application of fund 资金应用
@D .}\( application to release as liquidator and to destruct the books of accounts and documents
h`]Iy 申请免除清盘人职务及毁灭帐簿与文件
2 V"B:X \ appointed actuary 委任精算师
[glLre^ appointed auditor 委任核数师；委任审计师
s6H]J{1F appointed trustee 委任的受托人
Us)Z^s appointer 委任人
?~l6K(*2 apportioned pro rata 按比例分摊
1 8|m)(W apportionment 分配；分摊
QCD .YFM Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
bk[U/9Z\ apportionment formula 分摊方程式
*U^6u/iH apportionment of estate duty 遗产税的分摊
{'N Z. appraisal 估价；评估
Za/-i"U appreciable growth 可观增长
}QN1| mP2 appreciable impact 显着影响
`EEL1[:BR appreciable increase 可观增长
V3 9g,=`b% appreciation 增值；升值
cpe+XvBuK appreciation against other currencies 相对其他货币升值
bbtGXfI+SB appreciation of the exchange value of Hong Kong dollar 港元汇值上升
b[ sx_b appreciation tax 增值税
Bgn&:T8< appropriation 拨款；拨用；拨付
+ @A appropriation account 拨款帐目
=qoWCmg"& Appropriation Bill 拨款法案
O)C\v F# appropriation-in-aid system 补助拨款办法
0QB iC]9 approved assets 核准资产
bo,_&4? approved basket stock 认可一篮子证券
sz5MH!/PJ approved budget 核准预算
9? A)n4b; approved charitable donation 认可慈善捐款
O#n 8=B4 approved charitable institution 认可慈善机构
Ya b%/z2: approved currency 核准货币；认可货币
~t@cO.c approved estimates 核准预算
:< ka3<0% approved estimates of expenditure 核准开支预算
u9:`4b approved overseas insurer 核准海外保险人
Kh"?%ZIa approved overseas trust company 核准海外信托公司
tf =6\p approved pooled investment fund 核准汇集投资基金
j>*S5y.{ approved provident fund scheme 认可公积金计划
Ot$-!Y;< approved provision 核准拨款
} elc `jj approved redeemable share 核准可赎回股份
d4m=0G` approved regional stock 认可地区性证券
f"B3,6m approved retirement scheme 认可退休金计划
~fBtQGdX approved subordinated loan 核准附属贷款
AG3>V+k{Lv arbitrage 套戥；套汇；套利
+y,T4^{ arbitrageur 套戥者；套汇者
B 5g j_ ^ arbitrary amount 临时款项
_geWE0
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`0rd26Qro arrears 欠款
w _u\p a arrears of pay 欠付薪酬
68bQ;Dv arrears of revenue 逾期未收税款；逾期未收的帐项
zuP B6W ^ articles of association 组织章程；组织细则；组织章程细则
*aX F5S Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
>@BnV{ d ascertainment of profit 确定利润
,V'o4] H "Asia Clear" “亚洲结算系统”
,4 hJT Asia Commercial Bank Ltd. 亚洲商业银行有限公司
32l3vv.j Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ImCe K Asian Development Fund [ADF] 亚洲发展基金
iy6On,UL Asian dollar bond 亚洲美元债券
2^XGGB0 Asian dollar market 亚洲美元市场
7;u
e Asian dollar rate 亚洲美元利率
4)E_0.C Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
I\hh8abAp Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.\ K_@M asked price 沽盘；喊价；索价；卖方报价
M ]) ZK assessable income 应评税入息
.=U#eHBdAQ assessable loss 应评税亏损
-T!f,g3vW assessable profit 应评税利润
~"dA~[r
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4p e'06: assessed profit 估定利润
R FKtr assessed value 经评估价值
YW-usvl& assessment 评税；评定；估价；评税单
J`^ag' assessment number 评税编号；估价编号
2C2fGYu assessment of additional tax 补加税评税
,9?Bc D1 assessment of performance 业绩评估；实绩评价
ai}mOyJs Assessor 评税主任
>PB4L_1 asset price bubbles 资产价格泡沫
<C RP ^_c asset-backed securities 具资产保证的证券
QU# w%| assets accretion 资产增值
d^/3('H6 assets and liabilities 资产与负债
-H QQw$ assets betterment statement 资产递增表；资产改进表
z,|r*\dw assets lending 实物放款；有抵押贷款
bAsYv*t%r assets of the company passing on the death 死者去世时转移的公司资产
B!
rTD5a assets pledged as security for liabilities 用作负债抵押的资产
V z BqjE_ assets portfolio 资产投资组合
, l%C X.9 assets price 资产价格
c _\YBe]wJ assets quality 资产质素
<m:m &I
8@ assets realization 资产变现
7}1~%:6 assets refinancing arrangement 资产再集资安排
;sfb 4x4 assets securitization 资产证券化
Ok{*fa.PK assets situated outside Hong Kong 在香港以外地方的资产
7ByTnYe~S assets stripping 削减资产；拆卖资产
(
W a assets value 资产值
DvME 1]7) assignee 承让人
~0?mBy!-O assignment 转让；转让书；转让契
Q)"C& ) `l assignment of interest 权益转让
0YaA ` assignment of letters patent and trade mark 专利证书及商标转让
k $M]3}$U assignment of property 物业转让；物业转让书
Yj%U
>),8 assignment right 转让权
z
MLK7+ assignor 转让人
'AzDP;6qFI associate 有联系的人；有关连人士；相联者；合伙人；联系人
Y_}mYvJW Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
uB |Ss associate member 附属会员
m_hN*v
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$`APHjijN associated company 相联公司；联属公司
d#6`&MR associated corporation 相联法团
sLh==V;9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
t
c[n& X 公认会计师公会〔英国〕
c?P?yIz6p Association of Futures Exchange Brokers 香港期货经纪协会
:iFIQpk Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!
N|0x` association of underwriters 承保人组织
^
K|;~}P assumption of control 接管
%R1 tJ( / assurance 担保；保险；转易；转易书
L Y6;.d$ J assurance of interest 权益的转易
XXbqQhf at 19XX price 按一九ＸＸ年价格计算
A01AlK_B at a discount 按赔价计算；按贴水价格计算；打折扣
C?ulj9=Z at a premium 按溢价计算；按升水价格计算
3Uqr,0$p at call 通知付款；按通知
(]_ 1 at constant market price 按固定市价计算
nYWvTvZ at constant price 按固定价格计算
Z -,J) gW at cost 按成本计算
KiRUvWqa at current market price 按当时市价计算；按现时市价计算
]'5;|xc9$/ at current price 按当时价格计算；按现时价格计算
_C.BFE _p at factor cost 按要素成本计算；按生产要素成本计算
^Y<|F!0 at money-of-the-day price 按付款当日价格计算
FSU ttg" at or better 按指定或较佳价位〔买卖指令〕
qs|m j}? at par 按面值计算；平价
. 7zK@6i at sight 见票即付
OF%B[h&
at the close 按收市盘
?in|qevL at the opening 按开市盘
dX\.t < attestation 见证；见证条款
"8'@3$>R= at-the-money option 平价期权
3VuW#m#j attorney 受权人；受托代表人
s?zAP O8Sz attornment 新拥有人承认书
/V=24\1Ky attributable profit 可归属利润
: k7u GD attributable share value 可归属股份价值
6`!Fv- Auckland Stock Exchange 奥克兰证券交易所
9k9_mjLZ auction 拍卖
R Z6xdq}> auctioneer 拍卖商
6Ztq audit 审计；核数
F&])P-
!3 Audit Commission 审计署
!(q sD+ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
t^ `O{m< 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〕
6``'%S'# audit review 帐目审查
z?>D_NLX6 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
:1 (p.q= audited account 审计帐目；经审计的帐目
$|] " W=h audited annual account 经审计的周年帐目
e`d%-9 audited balance sheet 经审计的资产负债表
,R EJ t auditor 核数师；核数主任；审计师
V<D.sd< auditor's certificate 核数师证明书；审计师证明书
/ y A7%2 auditor's report 核数师报告；审计师报告
! E,A7s Aussie bond 澳元债券
bgS$ {n/ austerity budget 紧缩预算
Kk(9O06j Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
R-NS,i={ Australia All Ordinaries Index 澳洲所有普通股票指数
Q9U f.Lh2 Australian Dollar [AUD] 澳元
p(PMZVV` Australian Options Market 澳大利亚期权市场
;=geHiQHA Australian Securities Commission 澳洲证券事务监察委员会
I+Jm>XN Australian Society of Certified Practising Accountants 澳洲执业会计师公会
L,SGT8lL Australian Stock Exchange 澳大利亚证券交易所
d cL A1sN, Austrian Schilling [ATS] 奥地利先令
k4,BNJt'Z authentication 认证；鉴证
ONx( ] authority to purchase 委托购买证；委购书
O@MGda9_; authorization 认可；核准；授权；授权书
/c"efnb! authorization by direction 指示授权
Ob}?zl@ authorization by instruction 指令授权
Au{<hQ = authorization by warrant 令状授权
^M%uV authorization of unit trust 单位信托的认可
%@;6^= authorized agent 指定代理人
d}LR l" _n authorized capital 法定资本
w$H^q
!( authorized clerk 出市员
\ {qI4= authorized dealer 认可交易商
a\IP12F? authorized financial institution 认可财务机构
* 5
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u)3 $~m~ authorized fund house 获授权的基金公司；认可基金公司
&=<x#h- authorized institution 认可机构
!_+8A/ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8~90 3 0>Q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@ U kr authorized insurer 获授权保险人；获认可承保人
<EPj$:: authorized investment 特准投资项目
F 6o_ b4l authorized person 获授权人
uHH/rM V authorized representative 获授权代表
%7#-%{ authorized share capital 法定股本
( Fynok automated quotation system 自动报价系统
QU%I43 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
YX=2jI 自动交易系统〔香港期货交易所有限公司〕
BBH0OiV= automatic adjustment mechanism 自动调整机制
`Ja?fI'H- automatic adjustment system 自动调整系统
!>BZ6gn5 Automatic Clearing House 自动票据交换所
T21ky>8E automatic exchange rates accumulation system 自动化汇率累集系统
e%4:)
IV!; Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
CNr/U*+ automatic teller machine [ATM] 自动柜员机
vo\fUT@k autopay 自动转帐
2-=\~<) available assets 可用资产
j<2m,~k`V available fiscal reserve 现存财政储备
w?zKjqza=v available profit 可用利润
56e r`=ms Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
~/ 8M 3k/ average 平均；平均数；海损
4( Ov1a> average basic salary 平均基本薪金
. !1S[ average consumer expenditure 平均消费开支；一般消费开支
Q:|l`*.R average cost 平均成本
K =C!b? average cost of land production 增辟土地平均成本
o Y1';&BO9 average daily turnover 平均每日成交额
rj6tZJZ#o0 average daily wage rate 平均每日工资率
Ma'_e=+A average expenditure pattern 平均开支模式
c9kzOQ2n average growth rate 平均增长率
2 pzF5h average net fixed assets 固定资产平均净值
NE/m-ILw average of relatives 相对价格平均数
o q4}3bQ average price 平均价格
@%tRhG average propensity to consume 平均消费倾向；一般消费倾向
~XyW&@ average propensity to save 平均储蓄倾向；一般储蓄倾向
fwr J!j average rate 平均率
" t({D average revenue 平均收入；平均收益
5DXR8mLoaJ average stock 平均库存；平均存货
~7$&WzD average yearly rent 平均年租
]W Zq^'q. avoidance of double taxation 避免双重课税
y" 6 y! avoidance of tax 避税
