A:
^+pmZw9 0 A share Ａ股；甲类股份
*`\>J.
abatement of tax 减税；减扣免税额
P5Fm<f8\ ABN AMRO Bank N.V. 荷兰银行
B^oXUEOImq above-the-line expenditure 线上项目支出；经常预算支出
*l|CrUa above-the-line receipt 线上项目收入；经常预算收入
?qdG)jo= ABSA Asia Limited 南非联合亚洲有限公司
]wP)!UZ absolute change 绝对数值变更
O32:j
absolute expenditure 实际开支
F3?v& absolute guideline figure 绝对准则数字
U7Ps2~x3 absolute interest 绝对权益
" jy'Dpy0m absolute order of discharge 绝对破产解除令
xi-^_I absolute profit margin 绝对利润幅度
[! v:fj absolute value 实值；绝对值
upWq=_ absolutely vested interest 绝对既得权益
B} :[~R' absorbed cost 已吸收成本；已分摊成本
%_5B"on absorption 吸收；分摊；合并
E*[X\70 absorption rate 吸收率；摊配率；分摊率
B1Xn <Wv ACB Finance Limited 亚洲商业财务有限公司
H>VuUH| acceptable form of reciprocity 合理的互惠条件
e-Eo e_k acceptable rate 适当利率；适当汇率
.
a~J.0c o acceptance agreement 承兑协议
Lq yY??\@ acceptance for honour 参加承兑
H -`7T;t~ acceptor 承兑人；接受人；受票人
(fq>P 1- acceptor for honour 参加承兑人
~$+9L2gz accident insurance 意外保险
m]V5 }-?al Accident Insurance Association of Hong Kong 香港意外保险公会
{BgGG@e accident insurance scheme 意外保险计划
Rj-<tR{ accident year basis 意外年度基准
nF05p2Mh accommodation 通融；贷款
x3]es"4Q accommodation bill 通融票据；空头票据
}F-W OQ accommodation party 汇票代发人
/QG8\wX E2 account balance 帐户余额；帐户结余
CfAX,f"ZP
account book 帐簿
fAJQ8nb{@] account collected in advance 预收款项
'9-8_; account current book 往来帐簿
4e9mN~ account of after-acquired property 事后取得的财产报告
bA1u h]oB account of defaulter 拖欠帐目
<V9L
AWeS account payable 应付帐款
#lNi\ Lw+j account payee only [A/C payee only] 只可转帐；存入收款人帐户
ppS,9e- account receivable 应收帐款
!J.qH%S5 account receivable report 应收帐款报表
U nG G% account statement 结单；帐单；会计财务报表
5`0tG; account title 帐户名称；会计科目
=d`,W9D accountant's report 会计师报告
TR]~r2z Accountant's Report Rules 会计师报告规则
nx=Zl:Q} accounting and auditing procedure 会计与审计程序；会计与核数程序
3nxJ`W5j Accounting Arrangements 《会计安排》
9"oc.ue.2D accounting basis 会计基础
EI]NOG 0 accounting by Official Receiver 破产管理署署长呈交的帐目
@2]_jW Accounting Circular 《会计通告》
/9;)zI accounting class 会计类别
( @mvNlc: accounting date 记帐日期；会计结算日期
:FB#,AOa_ accounting for money 款项核算
<$ _B J2Z Accounting Officer 会计主任
CpO!xj + accounting period 会计报告期；会计期
J'|qF S accounting policy 会计政策；会计方针
5|"; L&` accounting practice 会计惯例
q*,];j/>k accounting principle 会计准则
n a_Y<R` accounting record 会计记录
rE EWCt accounting report 会计报告
AW1691Q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Ydh]EO0 ' Accounting Society of China 中国会计学会
j $a,93P5 accounting statement 会计报表
[P407Sa" accounting system 会计制度；会计系统
h]&8hl_'m accounting transaction 会计事项；帐务交易
+U%
=
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7 i,}F|#8 accounting year 会计年度
sd
xl@ accretion 增值；添加
u-=%gx"Di accrual 应计项目；应累算数目
O :WFh;c accrual basis 应计制；权责发生制
Pqi>,c<&mL accrual basis accounting 应计制会计；权责发生制会计
3w#kvtDVm accrue 应累算；应计
)k{zRq:d accrued benefit 应累算利益
S8^W)XgC; accrued charges 应计费用
=EgiV<6vcH accrued cumulative preference share dividend 应累算的累积优先股股息
\| R P-8 accrued expenses 应累算费用
s9?klJg accrued interest payable 应付利息；应计未付利息
O p A accrued interest receivable 应收利息；应计未收利息
t?iCq1 accrued right 累算权益
ojni+} >_ accruing profit 应累算的利润
q0,Diouq accumulated fiscal reserve 累积财政储备
d# T~xGqz accumulated profit 累积利润；滚存溢利
;"Q{dOvp accumulated reserve 累积储备
+eg$Z]Lht accumulation of surplus income 累积收益盈余
|W<wPmW_{+ acquired assets 既得资产
s8Xort& acquisition 收购；购置；取得
FE,&_J" acquisition cost 购置成本
:%~+&qS acquisition expenses 购置费用
76(-!Z@=J acquisition of 100% interest 收购全部股权
a 39Kl_\ acquisition of control 取得控制权
9K-=2hvv acquisition of fixed assets 购置固定资产
J L=MlZ acquisition of shell “买壳”
J.N%=-8 acquisition price 收购价
8HS1^\~(6l act of God 天灾
;Z\ jX[H acting partner 执事合伙人
80U07tJ active market 买卖活跃的市场；交投畅旺的市场；旺市
hlWTsi4N active partner 积极参与的合伙人
*+{ umfZy active trading 交投活跃
:'' ^a actual circulation 实际流通
^&>(_I\w.6 actual cost 实际成本
|f# ~#Y2v actual expenditure 实际开支；实际支出
OB
FG!.) actual income 实际入息；实际收入；实际收益
x|&A^hQ actual market 现货市场
4{7O}f actual price 现货价；实际价格
UJ3l8
%/`k actual profit 实际利润
l_Mi'}j actual quotation 实盘；实际价位；实际报价
RoFy2A=_ actual year basis 按实际年度计算
I4.^I/c( actuals 实货
X `YA JG actuarial investigation 精算调查
o|F RG{TJ actuarial principle 精算原则
(sSMH6iCif actuarial report 精算师报告
why;1z>V Actuarial Society of Hong Kong 香港精算学会
gpB 3\ actuarial valuation 精算师估值
)o-r g
actuary 精算师
}D-h=,]; ad referendum agreement 暂定协议；有待覆核的协定
EW7heIT$ ad valorem duty 从价税；按值征税
&_n~# Mex ad valorem duty system 从价税制
l$=Y(Xk ad valorem fee 从价费
1A^~gY r ad valorem tariff 从价关税
~ x-
R78' additional allowance 额外免税额
O RAKg.49 additional amount for unexpired risk 未过期风险的额外款额
of!Bz additional assessable profit 补加应评税利润
u|t<f`ze additional assessment 补加评税
<1cYz\/ !M additional commitment 额外承担
:yO. Te
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{p@u H<) additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{P ZN J 2~ additional dependent parent allowance 供养父母额外免税额
`],'fT|,S additional provision 额外拨款
&>y[5#qOl additional stamp duty 附加印花税
>jMq-#*4 additional tax 补加税罚款；补加税款
b q{":[a Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~Q}JC3f> adjudged bankrupt 被裁定破产
xFvDKW)_X7 adjudicated bankrupt 裁定破产人
7m3|2Qv adjudication fee 裁定费；评定印花税额手续费；评估契据费
]"Z*Hq
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J-yj&2 adjudication of insolvency 裁定无力偿还债务
/ZlPEs) adjusted actual 经调整的实数；调整后的实数
ASME~]]? adjusted current assets 经调整的流动资产；调整后的流动资产
s=9 gp$9m adjusted figure 经调整的数字；调整后的数额
jp?;8rS3 adjusted liabilities 经调整的负债；调整后的负债
*<Yn adjusted loss 经调整的亏损；调整后的亏损
Yz4)Q1 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
6Tjj++b(* adjusted profit 经调整的利润；调整后的利润
X~wkqI#d%E adjusted surplus 经调整的盈余额；调整后的盈余额
Gu?O yL adjusted value 经调整的价值；调整后的价值
,5J-C!C adjustment 调整；修订；理算〔保险〕
.4P5tIn\ adjustment centre 调剂中心
DdJ>1504 adjustment lag 调整过程的时间差距；调整时差
GZXBzZ} adjustment mechanism 调整机制
O&h3=?O&B adjustment of loss 亏损调整
0*0]R C5 ? adjustment process 调整过程；调整程序
~$xLR/ {y adjustment range 调整幅度
wn2+4> |~p administered exchange rate 受管制汇率
xrb %-vT Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Q[?O+ administration expenses 行政费用
Nb;xJSl ox administration fee 手续费；行政费
O/b~TVA administration in bankruptcy 破产管理
} m5AO 4: administration order 遗产管理令
aD)XxXwozm administrator 管理人；遗产管理人
<,/k"Y= administrator of the estate 遗产管理人
k/[*Wz$W admission of debt 债项承认书
CGmObN8~'F admission of proof 接纳债权证明
U,Py+c6 advance 放贷款项；垫付款项；预支款项；预付款项
tg%s#lLeH advance account 暂支帐目；预付款帐户
MR:GH .uM: advance compensation 预付补偿金
G=?2{c}U advance from shareholder 股东垫款
(3P kTQlE advance pending reimbursement 预支以待日后付还
g%z'#E 97 advanced economy 先进经济体系
}NX9"}/ advancement 预付；预付财产
|KEq- advances warrant 垫款令
mHcxK@qw advancing 贷出
$ qOV#,@ adverse balance 逆差
@ n <y[WA adverse exchange 逆汇
6;"^Id advertisement addressed to shareholders 在报章刊登的致股东通告
4wfT8CL advice for collection 托收通知书
[]B9Me advice of drawing 提款通知书；汇票通知书
IO/%X;Y_ advice of payment 付款通知
?S&pq? Advisory Committee [Securities and Futures Commission]
ukM1 1LD5x 谘询委员会〔证券及期货事务监察委员会〕
F~j
U; L Advisory Committee on Diversification 经济多元化谘询委员会
/ O@'XWW affidavit 誓章；遗产申报誓章
`-qRZh@ E affidavit of no receipt 述明无收款的誓章
pe(31%(h affiliate 联号；联营公司；附属公司
#m 2Ss affiliated company 附属公司；联号；联营公司
Np$peT[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%J)n#\ affordability 负担能力
P%HvL4R African Development Bank [AfDB] 非洲开发银行
S-)mv'Al'F after-acquired property 事后取得的财产
9e^HTUFbG after-hours dealing 市后交易
$r0~& $T& after-tax profit 税后盈利；税后利润；税后溢利
cTpmklq agency agreement 代理协议
K5X,J/n agency expenses 代理机构的开支
9nW/ pv agency fee 代理费
a3}#lY): Agency Law 《代理法》
=apcMW(zn agent 代理人；承销人
Hj&mwn] agent of company 公司代理人
Q.SLi I
agent's fee 代理人费；经纪费
ki/x o^Y2< aggregate 总计；总数；总体数字
b'i-/l$ aggregate amount 总款额；总额
F!v`. _] aggregate assets and liabilities 总体资产与负债
HzADz%~ aggregate at constant price 按固定价格计算的总体数字
A4!IbJD,0 aggregate demand 总需求
Vq[L4 aggregate gross position 总持仓量
hCXSC*; aggregate limit 总限额
]WLQ q4q aggregate of salaries tax 合计薪俸税
)Rhy^<xH aggregate performance 总体表现；总体业绩
s"1:#.u aggregate supply 总体供应
> Y7nq\ aggregate surplus 总盈余
QiDf,$t|, aggregate total 整体总额
|a!AgvNF aggregate value 总值；合计价值
m e\S: aggregated basis 合计基准
G)qNu } aggregated net chargeable income 合计应课税入息实额
V?KACYd@O aggregation 合并计算；合计；总和
-mD<8v[F aggregation of incomes of husband and wife 夫妇入息合并计算
;Y:_}kN8_ aggregation of property 财产的总和
M9mC\Iz[ agio 差价；贴水
pUs:r0B Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
a%3V<
"f Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
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/K/" 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
R 7'a/ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
v9Kx`{1L 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
'2`MT- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
"6.J pUf 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?$ rSbw agreement for a settlement 授产协议
R <kh3T agreement for assignment 转让协议
Q _p!;3 agreement for sale 售卖协议；买卖协议
h@nNm30i agreement for sale and purchase 买卖协议
+( >!nsf agreement for the payment of interest 支付利息协议
#ma#oWqF } agreement for the repayment of money 还款协议
f<!3vAh agreement of reinsurance 再保险协议
%;5AF8# c Agricultural Bank of China 中国农业银行
AGwFD air passenger departure tax 飞机乘客离境税
AiUICf?{ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
e;LJdd airport tax 机场税
rL+K Sb alcohol duty 酒精税
gQ]WNJ~> alienation 让与；让渡；转让
6U{& `8C alimony 生活费；赡养费
We^! (G All Ordinaries Index [AOI] 所有普通股指数
\U^0E> d all risks 全险；综合险
^1d"Rqtv All Sales Record for Stock Market 《股票市场成交报告》
O0`k6$=6r Allied Capital Resources Limited 新联财务有限公司
,`<w# all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`1I @tz| allocation letter 拨款信件
ppv/ A4Kv allocation of fund 分配款项；预留款项
jY.iQBhjEB allocation of profit 利润分配；溢利分配
Z1V%pg>]* allocation warrant 拨款令
[" '0vQ allotment 分配；配股
JryC L] allotment notice 股份配售通知；配股通知
$s]c'D) allotment of shares 股份分配
FScE3~R allowable 可获宽免；免税的
hdFIr iE3 allowable business loss 可扣除的营业亏损
L2v
j)( allowable expenses 可扣税的支出
L,I 5/ K6 allowance 免税额；津贴；备抵；准备金
L0j&p[(r allowance for debts 债项的免税额
l.tNq$3pS allowance for depreciation by wear and tear 耗损折旧免税额
_ZgIm3p0A allowance for funeral expenses 殡殓费的免税额
/.leY $ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
+.i?UHNB allowance for repairs and outgoings 修葺及支出方面的免税额
d1=kHU4_9 allowance to debtor 给债务人的津贴
xRZ9.Agv_ alteration of capital 资本更改
.gPE Qc+D alternate trustee 候补受托人
ym,UJs& amalgamation 合并
n<C4-'^U[a ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!ueyVE$1 ambit of charges 征税范围；收费范围
[K2\e N~g amended valuation 经修订的估值
zE" ME*ou American Commodities Exchange 美国商品交易所
*G{%]\s? American Express Bank Limited 美国运通银行
I+ZK \?Rs American Stock Exchange 美国证券交易所
zB 6u%u WR amortization 摊销
}P[x Z_S1 amount due from banks 存放银行同业的款项
oH/6 amount due from banks abroad 存放海外银行同业的款项
U1&pcwP amount due from holding companies 控股公司欠款
jR/YG
ru amount due from local banks 存放本港银行同业的款项
8=
jl]q$< amount due to banks 银行同业的存款
[< ~1. L^I amount due to banks abroad 海外银行同业的存款
]e0yC amount due to holding companies 控股公司存款
l V[d`%( amount due to local banks 本港银行同业的存款
fFG, ^;7-O amount due to outport banks 外埠银行同业的存款
FU-YI" amount for note issue 发行纸币的款额
*&VH!K#@{ amount of bond 担保契据的款额
hr%O 4& sa amount of consideration 代价款额
|1d;0*HIgX amount of contribution 供款数额
a`.] 8Jy) amount of indebtedness 负债款额
VV/6~jy0 amount of principal of the loan 贷款本金额
*2O4 *Q1 amount of rates chargeable 应征差饷数额
CJA5w[m amount of share capital 股本额
/]=d Pb% amount of sums assured 承保款额
x <^vJ1 amount of variation 变动幅度
odxsF(Q0p amount of vote 拨款数额
M{Ss?G4H amount payable 应付款额
6< x0e;> amount receivable 应收款额
2UYtFWB9o Amsterdam Stock Exchange 阿姆斯特丹证券交易所
F,0 @z/8a analysis 分析
>sAZT:&gv ancillary risk 附属风险
%-? :'F!1 annual account 周年帐目；周年帐目报表；年度决算；年结
(1 7%/80-J annual accounting date 年结日期
/ d
S! annual allowance 每年免税额；年积金；年度津贴；年津
QG\ lXY, annual balance 年度余额
k%w5V>]1 annual disposable income 每年可动用收入
G #.(% , annual estimates 周年预算
4&r+K`C0 annual fee 年费
0T,Qn{ annual general meeting 周年大会
s W)C6 # annual growth rate 年增率；每年增长率
j-2`yR annual long-term supplement 长期个案每年补助金
:O:Rfmr ~ annual pensionable emolument 可供计算退休金的年薪
/s.O3x._' annual report 年报
4^1B'>I Annual Report on the Consumer Price Index 《消费物价指数年报》
@fR^":.h annual return 周年报表；周年申报表；每年报税表格
i3I'n* Annual Return Rules 《周年报表规则》
X GE:ZVpW annual review of consumer prices 每年消费物价回顾
tqLn A annual roll-forward basis 逐年延展方式
yYmV^7G annual salary 年薪
k$</7 IuH annual statement 年度报表；年度决算表
ra \Moy 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
mG[S"?C annuitant 年金受益人
j I annuity 年金
tjZ.p.IlG annuity contract 年金合约
%)[m bb annuity on human life 人寿年金
%MyA ;{-F6 antecedent debt 先前的债项
@MIBW)P< ante-dated cheque 倒填日期支票
jRN*W2]V anticipated expenditure 预期开支
0ra VC=[ anticipated net profit 预期纯利
U k rqHHpy anticipated revenue 预期收入
]_NN,m> z anti-inflation measure 反通货膨胀措施
"oZ]/( anti-inflationary stance 反通货膨胀立场
%FnaS
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m%ZJp7C apparent financial solvency 表面偿债能力
J_tj9+r^ apparent partner 表面合伙人
D*+uH;ws application for personal assessment 个人入息课税申请书
K
@3 yS8F application of fund 资金应用
1aKYxjYM application to release as liquidator and to destruct the books of accounts and documents
]@OGp:Hz 申请免除清盘人职务及毁灭帐簿与文件
n*-t
=DF appointed actuary 委任精算师
T^h;T{H2 appointed auditor 委任核数师；委任审计师
bX#IE[Yp} appointed trustee 委任的受托人
M0 `nr}g appointer 委任人
$3BCA)5: apportioned pro rata 按比例分摊
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}M'D15 apportionment 分配；分摊
=jvM$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/sY(/ J E apportionment formula 分摊方程式
=T5vu~[J/e apportionment of estate duty 遗产税的分摊
xz#;F ,`ZR appraisal 估价；评估
Zd@'s.,J appreciable growth 可观增长
LO@.aJp p
appreciable impact 显着影响
%Kd&A * appreciable increase 可观增长
,]@ K6 appreciation 增值；升值
q;3,}em g appreciation against other currencies 相对其他货币升值
kYBTmz} z appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}B2H)dG^K appreciation tax 增值税
)@.bkzW appropriation 拨款；拨用；拨付
Tyu]1 4L appropriation account 拨款帐目
7kU:91zR Appropriation Bill 拨款法案
Ko6 tp9G appropriation-in-aid system 补助拨款办法
Z qX U approved assets 核准资产
fq/F| c approved basket stock 认可一篮子证券
Bb[%?~
E! approved budget 核准预算
pq[R H-{ approved charitable donation 认可慈善捐款
bF %#KSVw approved charitable institution 认可慈善机构
rDkAeX0 approved currency 核准货币；认可货币
lTe}[@( approved estimates 核准预算
K7}EL|Kx approved estimates of expenditure 核准开支预算
h: :'s&| approved overseas insurer 核准海外保险人
"pq# A* approved overseas trust company 核准海外信托公司
]#]m_+} Z approved pooled investment fund 核准汇集投资基金
9 v )p0 approved provident fund scheme 认可公积金计划
ul~>eZ approved provision 核准拨款
PT4Xr=z = approved redeemable share 核准可赎回股份
lJ@2N$w approved regional stock 认可地区性证券
L%`~`3%n- approved retirement scheme 认可退休金计划
jI@0jxF approved subordinated loan 核准附属贷款
-e#YWMo( arbitrage 套戥；套汇；套利
B e+'&+ arbitrageur 套戥者；套汇者
{\22C `9t arbitrary amount 临时款项
B]dHMLzl arrangement 措施；安排；协定
\7Hzj0hSi arrears 欠款
ey<u arrears of pay 欠付薪酬
v'* arrears of revenue 逾期未收税款；逾期未收的帐项
"!<Kmh5 articles of association 组织章程；组织细则；组织章程细则
)
Ph . Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
k$kq| ascertainment of profit 确定利润
TF 6_4t6 "Asia Clear" “亚洲结算系统”
H n o@ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
N'R^S98 x Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~/1kCZB Asian Development Fund [ADF] 亚洲发展基金
y [e $ Asian dollar bond 亚洲美元债券
: ~loy' Asian dollar market 亚洲美元市场
*v3/8enf Asian dollar rate 亚洲美元利率
dT8m$}h9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
M= !Fb Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Mt)~:V+: asked price 沽盘；喊价；索价；卖方报价
8'J> @ uW assessable income 应评税入息
Wq
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c/ | assessable loss 应评税亏损
g#~ jF assessable profit 应评税利润
+]H9:ARI assessable value 应评税值
+U&aK dQs assessed profit 估定利润
zR
h1 assessed value 经评估价值
fV * x2g7w assessment 评税；评定；估价；评税单
Ous[{" -J assessment number 评税编号；估价编号
s]`& 9{=E assessment of additional tax 补加税评税
\1D~4Gz6} assessment of performance 业绩评估；实绩评价
%j=dKd> Assessor 评税主任
# 'G/&&< asset price bubbles 资产价格泡沫
~PaD _W#xP asset-backed securities 具资产保证的证券
'qQ 5K
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e/lfT?J\ assets and liabilities 资产与负债
'1;Q'-/J assets betterment statement 资产递增表；资产改进表
RL |.y~ assets lending 实物放款；有抵押贷款
9Q- /Yh assets of the company passing on the death 死者去世时转移的公司资产
3 D,PbAd assets pledged as security for liabilities 用作负债抵押的资产
J]i=SX+ 9 assets portfolio 资产投资组合
;R Z@t6^ assets price 资产价格
W3* BdpTw assets quality 资产质素
@B5@3zYs assets realization 资产变现
[P 8Y assets refinancing arrangement 资产再集资安排
+ Y(cs&V* assets securitization 资产证券化
t3u"2B7oG assets situated outside Hong Kong 在香港以外地方的资产
bO1J#bcZ assets stripping 削减资产；拆卖资产
raY5 nc{ assets value 资产值
S$\l M<M assignee 承让人
owZj Q assignment 转让；转让书；转让契
* #e%3N05_ assignment of interest 权益转让
8lI#D)} assignment of letters patent and trade mark 专利证书及商标转让
mk_c ub @ assignment of property 物业转让；物业转让书
Rct|"k_"Ys assignment right 转让权
+o(t5O[G assignor 转让人
R'qB-v. associate 有联系的人；有关连人士；相联者；合伙人；联系人
_ z\oDd`' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@i&LKr8 associate member 附属会员
B1c `(mHl associated body corporate 相联法人团体
62rTGbDbx associated company 相联公司；联属公司
~\4l*$3(^ associated corporation 相联法团
)v;> 6( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
('Wo#3b$ 公认会计师公会〔英国〕
)u ]J`.OA Association of Futures Exchange Brokers 香港期货经纪协会
4;Z`u.1 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ZH/ ^``[. association of underwriters 承保人组织
{"!V&} assumption of control 接管
VJBV k8P assurance 担保；保险；转易；转易书
ZT4._|2 assurance of interest 权益的转易
AuHOdiJ at 19XX price 按一九ＸＸ年价格计算
"o#"u[W , at a discount 按赔价计算；按贴水价格计算；打折扣
epj]n=/}[ at a premium 按溢价计算；按升水价格计算
K@U"^
`G2 at call 通知付款；按通知
<<@\K,= at constant market price 按固定市价计算
{ ,.1KtrSN at constant price 按固定价格计算
,) '!E^n at cost 按成本计算
pSkP8'
? at current market price 按当时市价计算；按现时市价计算
im9 B=D at current price 按当时价格计算；按现时价格计算
/XS6X at factor cost 按要素成本计算；按生产要素成本计算
'?t]iRCeI7 at money-of-the-day price 按付款当日价格计算
QZef= at or better 按指定或较佳价位〔买卖指令〕
i0 {pm q at par 按面值计算；平价
x68J [; jm at sight 见票即付
lG>rf*ei~ at the close 按收市盘
#9O
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u$[
'}z0: attestation 见证；见证条款
GZ/.eYE at-the-money option 平价期权
vmJ1-<G4* attorney 受权人；受托代表人
c.6u)"@$ attornment 新拥有人承认书
r Efk5R attributable profit 可归属利润
Ks@S5:9sp attributable share value 可归属股份价值
X<\^*{ Auckland Stock Exchange 奥克兰证券交易所
vi@a87w> auction 拍卖
Ttn=VX{
\ auctioneer 拍卖商
yxQ xc5/X) audit 审计；核数
#9EpQc[4 Audit Commission 审计署
GV6!`@< Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
l*uNi47| 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〕
qd~)Ya1 audit review 帐目审查
\.myLkm Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
b')CGqbbmT audited account 审计帐目；经审计的帐目
H)t YxW audited annual account 经审计的周年帐目
<%hSBD G!x audited balance sheet 经审计的资产负债表
bBAZr`<&U auditor 核数师；核数主任；审计师
H&E c *MT auditor's certificate 核数师证明书；审计师证明书
l -_voOP auditor's report 核数师报告；审计师报告
| ctGxS9 Aussie bond 澳元债券
"p.MJxH austerity budget 紧缩预算
.x$+R %5U Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
J6Hw05%0= Australia All Ordinaries Index 澳洲所有普通股票指数
.
l RW Australian Dollar [AUD] 澳元
N\=pH{ Australian Options Market 澳大利亚期权市场
5!}xl9D Australian Securities Commission 澳洲证券事务监察委员会
:y !e6 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8wwqV{O7 Australian Stock Exchange 澳大利亚证券交易所
Y fk[mo Austrian Schilling [ATS] 奥地利先令
af\>+7x93 authentication 认证；鉴证
;5=J'8f authority to purchase 委托购买证；委购书
"uN
JQ0Y authorization 认可；核准；授权；授权书
L T!B]y authorization by direction 指示授权
qWKpnofa authorization by instruction 指令授权
`j(\9j ok authorization by warrant 令状授权
QUb#;L@okn authorization of unit trust 单位信托的认可
epCU(d*b authorized agent 指定代理人
x?KgEcnw2X authorized capital 法定资本
{2R b^K authorized clerk 出市员
WG NuB9R authorized dealer 认可交易商
CY)/1 # J authorized financial institution 认可财务机构
If\u^c authorized fund 认可基金
qW6a|s0} authorized fund house 获授权的基金公司；认可基金公司
9@./=5N~3 authorized institution 认可机构
HC*=E .J authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}+#- \ a2 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
qg:R+`z authorized insurer 获授权保险人；获认可承保人
*GbC`X) authorized investment 特准投资项目
# ,u7lAz authorized person 获授权人
Y"D'|i authorized representative 获授权代表
+8."z"i3lE authorized share capital 法定股本
r|:|\"Yk automated quotation system 自动报价系统
A`Z!=og= Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
]7O)iq% 自动交易系统〔香港期货交易所有限公司〕
?} m/Q"!1 automatic adjustment mechanism 自动调整机制
WfB A5 automatic adjustment system 自动调整系统
apa~ Is1 Automatic Clearing House 自动票据交换所
7S7gU\qOj automatic exchange rates accumulation system 自动化汇率累集系统
/S$p_7N Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<(6@l@J|6 automatic teller machine [ATM] 自动柜员机
699z@>$} autopay 自动转帐
Z8(1QU,~2 available assets 可用资产
enj Ti5X available fiscal reserve 现存财政储备
t@ #sKdv available profit 可用利润
%O%+TR7Z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ED"@!M`1 average 平均；平均数；海损
<>A:Oi3^ average basic salary 平均基本薪金
a k@0M[d average consumer expenditure 平均消费开支；一般消费开支
@j`_)Y\ average cost 平均成本
oR5hMu;j+ average cost of land production 增辟土地平均成本
Z{EHV7 average daily turnover 平均每日成交额
f*Xon b average daily wage rate 平均每日工资率
i?z3!`m average expenditure pattern 平均开支模式
Kw3fpNd average growth rate 平均增长率
^-w:D average net fixed assets 固定资产平均净值
.S`Ue,H average of relatives 相对价格平均数
"Fy34T0N average price 平均价格
>J[g)$, average propensity to consume 平均消费倾向；一般消费倾向
> "f,'S5* average propensity to save 平均储蓄倾向；一般储蓄倾向
BXO(B'1)] average rate 平均率
VE&
?Zd~ average revenue 平均收入；平均收益
>{~W" average stock 平均库存；平均存货
=<_xUh. average yearly rent 平均年租
Ra '0 ^4t avoidance of double taxation 避免双重课税
K0@2>nR avoidance of tax 避税
