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4l! ^"=rh A share Ａ股；甲类股份
]?P9M<0PM abatement of tax 减税；减扣免税额
k0|*8 ABN AMRO Bank N.V. 荷兰银行
uq;,h46 ki above-the-line expenditure 线上项目支出；经常预算支出
Vq`i.>%5 above-the-line receipt 线上项目收入；经常预算收入
?#@JH ABSA Asia Limited 南非联合亚洲有限公司
.pNPC|XU absolute change 绝对数值变更
^H'zS3S absolute expenditure 实际开支
Wc4K?3 ZM absolute guideline figure 绝对准则数字
sY?pp
' }a absolute interest 绝对权益
1Yt;1k' absolute order of discharge 绝对破产解除令
f o])=K M absolute profit margin 绝对利润幅度
A8JEig 3Ix absolute value 实值；绝对值
&wj;: f absolutely vested interest 绝对既得权益
`Q!|/B absorbed cost 已吸收成本；已分摊成本
wAE ,mw absorption 吸收；分摊；合并
p#}38` absorption rate 吸收率；摊配率；分摊率
Y $3H$F.+ ACB Finance Limited 亚洲商业财务有限公司
L2>UA <@mZ acceptable form of reciprocity 合理的互惠条件
%
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ARYqX \-e acceptance agreement 承兑协议
t?^C9(;6 acceptance for honour 参加承兑
Y7R"~IA$ acceptor 承兑人；接受人；受票人
(;=:Qj aoZ acceptor for honour 参加承兑人
'tK5s>gv< accident insurance 意外保险
Wt+aW Accident Insurance Association of Hong Kong 香港意外保险公会
pfW0)V1t accident insurance scheme 意外保险计划
E^S[8= accident year basis 意外年度基准
d )|{iUcW accommodation 通融；贷款
~:ddTv?F accommodation bill 通融票据；空头票据
ADRjCk}I accommodation party 汇票代发人
gkU G*Zw account balance 帐户余额；帐户结余
"m3:HS account book 帐簿
0;'kv | account collected in advance 预收款项
Y >-|`2Z
account current book 往来帐簿
*&)<'6 account of after-acquired property 事后取得的财产报告
lp5`Kw\ account of defaulter 拖欠帐目
$NP5Z0v7 account payable 应付帐款
' pOtd7Vr account payee only [A/C payee only] 只可转帐；存入收款人帐户
IWN:GFH( account receivable 应收帐款
eW)(u$C|qL account receivable report 应收帐款报表
l)E
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uf,4GPo, account title 帐户名称；会计科目
o[*</A
} accountant's report 会计师报告
p~M1}mE Accountant's Report Rules 会计师报告规则
s}A)sBsaP3 accounting and auditing procedure 会计与审计程序；会计与核数程序
^\ &:'$f+8 Accounting Arrangements 《会计安排》
yG58?5\9 accounting basis 会计基础
ABEC{3fWpu accounting by Official Receiver 破产管理署署长呈交的帐目
DG1
>T Accounting Circular 《会计通告》
z<rdxn,9 accounting class 会计类别
2XrPgq' accounting date 记帐日期；会计结算日期
S4kGy}{+i accounting for money 款项核算
B M{GSX Accounting Officer 会计主任
fXMVl\ < accounting period 会计报告期；会计期
sChMIbq!Av accounting policy 会计政策；会计方针
,LZ6Wu $P accounting practice 会计惯例
7\ d{F)7E accounting principle 会计准则
4 8M)A accounting record 会计记录
!mK[kXo accounting report 会计报告
w\=zTHo88 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(+ >~6SE Accounting Society of China 中国会计学会
XhFa9RC accounting statement 会计报表
+4ax~fuU accounting system 会计制度；会计系统
j~V@0z. accounting transaction 会计事项；帐务交易
Rk^Fasg" accounting treatment 会计处理
hu\HK81m accounting year 会计年度
TCp!4-~, accretion 增值；添加
&$ F0 accrual 应计项目；应累算数目
i ^sK+v accrual basis 应计制；权责发生制
La? q> accrual basis accounting 应计制会计；权责发生制会计
c\UVMyE accrue 应累算；应计
|x["fWK accrued benefit 应累算利益
z
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7P9n.
[ accrued cumulative preference share dividend 应累算的累积优先股股息
t$r^'ZN accrued expenses 应累算费用
^4]#Ri=U accrued interest payable 应付利息；应计未付利息
sj2v*tFb accrued interest receivable 应收利息；应计未收利息
0.O pgv2K accrued right 累算权益
y4) M, +O5 accruing profit 应累算的利润
MQE=8 \
accumulated fiscal reserve 累积财政储备
2F^
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accumulated profit 累积利润；滚存溢利
>yUThhJRn accumulated reserve 累积储备
5/DTE:M< accumulation of surplus income 累积收益盈余
(.P;VH9R\ acquired assets 既得资产
@8Drh x acquisition 收购；购置；取得
o^4qY acquisition cost 购置成本
R B.j@* acquisition expenses 购置费用
+,7 dj:0S acquisition of 100% interest 收购全部股权
a*CP1@ O acquisition of control 取得控制权
2ko7t9 y& acquisition of fixed assets 购置固定资产
2 *n2!7jZ* acquisition of shell “买壳”
N<hb V0$ % acquisition price 收购价
"$+naY {w act of God 天灾
SDiZOypS acting partner 执事合伙人
+@]1!|@( active market 买卖活跃的市场；交投畅旺的市场；旺市
Vv'
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0 { v? active trading 交投活跃
n )} J< actual circulation 实际流通
4DEsB)%X actual cost 实际成本
K%qunjv actual expenditure 实际开支；实际支出
b@^M|h.Va actual income 实际入息；实际收入；实际收益
/`hr) actual market 现货市场
V-A^9AAPm actual price 现货价；实际价格
3{Ze>yFE actual profit 实际利润
dpZ7eJ actual quotation 实盘；实际价位；实际报价
0-0 )E&2 actual year basis 按实际年度计算
7E Y~5U/4 actuals 实货
aen(Mcd3bg actuarial investigation 精算调查
XZcsx actuarial principle 精算原则
jCW>=1:JGY actuarial report 精算师报告
H24g+<Tv Actuarial Society of Hong Kong 香港精算学会
^K@r!)We actuarial valuation 精算师估值
rZu_"bcJ actuary 精算师
)g:UH
Ns ad referendum agreement 暂定协议；有待覆核的协定
34YYw@?}Y ad valorem duty 从价税；按值征税
1?(BWX)7 ad valorem duty system 从价税制
z"}k\B-5 ad valorem fee 从价费
{9;~xxTo ad valorem tariff 从价关税
}Bc'(2A;, additional allowance 额外免税额
X$ /3 additional amount for unexpired risk 未过期风险的额外款额
||`w MWq additional assessable profit 补加应评税利润
m8 0+b8b additional assessment 补加评税
{N)\It additional commitment 额外承担
TzPx4L 6? additional commitment vote 额外承担拨款
oge^ 2 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;T#t)oV additional dependent parent allowance 供养父母额外免税额
-B4uK additional provision 额外拨款
kjNA~{ additional stamp duty 附加印花税
zmr=iK additional tax 补加税罚款；补加税款
kUP [&/Lc Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
,Lv} Xku adjudged bankrupt 被裁定破产
cnLC> _hY adjudicated bankrupt 裁定破产人
4Xz6JJ1U[H adjudication fee 裁定费；评定印花税额手续费；评估契据费
Y D.3FTNGC adjudication of bankruptcy 裁定破产；宣告破产
eVU:.fx adjudication of insolvency 裁定无力偿还债务
f@LUp^ Z/v adjusted actual 经调整的实数；调整后的实数
FT|*~_@ adjusted current assets 经调整的流动资产；调整后的流动资产
zNE!m:s adjusted figure 经调整的数字；调整后的数额
Jk{>*jYk` adjusted liabilities 经调整的负债；调整后的负债
,<EmuEw | adjusted loss 经调整的亏损；调整后的亏损
#H!~:Xu 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
3 0DpIkf adjusted profit 经调整的利润；调整后的利润
<(f4#B P adjusted surplus 经调整的盈余额；调整后的盈余额
'/sc `(`:0 adjusted value 经调整的价值；调整后的价值
IC}zgvcW adjustment 调整；修订；理算〔保险〕
M<ad>M adjustment centre 调剂中心
5&} icS adjustment lag 调整过程的时间差距；调整时差
// J:p,AF adjustment mechanism 调整机制
"*7I~.7U(* adjustment of loss 亏损调整
H hqqJEp0 adjustment process 调整过程；调整程序
s|,]Nb=z/ adjustment range 调整幅度
$hKgT f? administered exchange rate 受管制汇率
etTuukq_Z Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
i se@,[! administration expenses 行政费用
1Rczf (,aT administration fee 手续费；行政费
F)gL= 6h administration in bankruptcy 破产管理
^k_!+8"q{ administration order 遗产管理令
ED?s[K administrator 管理人；遗产管理人
il#rdJ1@t administrator of the estate 遗产管理人
I[ 4E? admission of debt 债项承认书
_Jp_TvP> admission of proof 接纳债权证明
wz,
\zh advance 放贷款项；垫付款项；预支款项；预付款项
ko5\*!|:lj advance account 暂支帐目；预付款帐户
EXBfzK)a advance compensation 预付补偿金
D>|:f-Z6Z advance from shareholder 股东垫款
+?.,pq n<= advance pending reimbursement 预支以待日后付还
v,M2|x\r} advanced economy 先进经济体系
qnA:[H;F advancement 预付；预付财产
'P~ *cr ?A advances warrant 垫款令
.1pEq~> advancing 贷出
t&&OhH K adverse balance 逆差
J BwTmOv Q adverse exchange 逆汇
`C h6"= t advertisement addressed to shareholders 在报章刊登的致股东通告
kEXcE F_9P advice for collection 托收通知书
.H>Rqikj advice of drawing 提款通知书；汇票通知书
)T4L^^` advice of payment 付款通知
Gt1Up~\s Advisory Committee [Securities and Futures Commission]
!e7vc[N 谘询委员会〔证券及期货事务监察委员会〕
eT|_0kx1 Advisory Committee on Diversification 经济多元化谘询委员会
|.S;z"v![ affidavit 誓章；遗产申报誓章
S :}s |![p affidavit of no receipt 述明无收款的誓章
$bo^UYZ6 affiliate 联号；联营公司；附属公司
hD, - !R affiliated company 附属公司；联号；联营公司
l~=iUZW< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
n;=A'g|Q affordability 负担能力
z=fag'fzM African Development Bank [AfDB] 非洲开发银行
3Yf$WE8#l after-acquired property 事后取得的财产
W +e N%w5 after-hours dealing 市后交易
O-B3@qQ. h after-tax profit 税后盈利；税后利润；税后溢利
\8$`:3,@ agency agreement 代理协议
%*gO<U4L] agency expenses 代理机构的开支
kzmt'/ L8 agency fee 代理费
i f"v4PHq Agency Law 《代理法》
MvW>ktkU agent 代理人；承销人
l6 WcnJ agent of company 公司代理人
~3%3{a a agent's fee 代理人费；经纪费
HUghl2L.< aggregate 总计；总数；总体数字
q)~qd$yMS aggregate amount 总款额；总额
##5/%#eZ aggregate assets and liabilities 总体资产与负债
t#q> U%! aggregate at constant price 按固定价格计算的总体数字
K+}Z6 _: aggregate demand 总需求
I F:M_
aggregate gross position 总持仓量
xHG oCFB aggregate limit 总限额
5;{Bdvcv aggregate of salaries tax 合计薪俸税
cD x^}N! aggregate performance 总体表现；总体业绩
\PFx#
:-c aggregate supply 总体供应
moR]{2Cd{ aggregate surplus 总盈余
:qbG%_PJ aggregate total 整体总额
w gyO% aggregate value 总值；合计价值
lkm(3y@']A aggregated basis 合计基准
V!P3CNK aggregated net chargeable income 合计应课税入息实额
Q#N+5<]J)# aggregation 合并计算；合计；总和
*p3P\ H^5 aggregation of incomes of husband and wife 夫妇入息合并计算
[ z ~Nw# aggregation of property 财产的总和
ETOc4hMO agio 差价；贴水
@NIypi$T Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
mig 3.is Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@>]3xHE6#= 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
/)1-^ju Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Dkb&/k:) 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
^{s0d+@{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
RuZ;hnE& 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@"8QG^q8de agreement for a settlement 授产协议
&w0=/G/T=~ agreement for assignment 转让协议
e{;e agreement for sale 售卖协议；买卖协议
, *[LnR agreement for sale and purchase 买卖协议
^W D$
gd agreement for the payment of interest 支付利息协议
_zh 5KP[{ agreement for the repayment of money 还款协议
zRu`[b3u< agreement of reinsurance 再保险协议
md"%S-a_dT Agricultural Bank of China 中国农业银行
Y2-bU 7mo air passenger departure tax 飞机乘客离境税
uw= Ube( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1RbYPX airport tax 机场税
'I]"= O, alcohol duty 酒精税
H4NEB1 TO> alienation 让与；让渡；转让
"6yiQ\`J alimony 生活费；赡养费
3+3m`%G All Ordinaries Index [AOI] 所有普通股指数
3 \r@f_p all risks 全险；综合险
s RQh~5kM All Sales Record for Stock Market 《股票市场成交报告》
0@ lC5-= Allied Capital Resources Limited 新联财务有限公司
TEyx((SK all-items index [Consumer Price Index] 总指数〔消费物价指数〕
T ''+zk allocation letter 拨款信件
Uob |Q=MQ allocation of fund 分配款项；预留款项
Xp6*Y1Y
allocation of profit 利润分配；溢利分配
+[/47uFbI allocation warrant 拨款令
_a$DY ,; allotment 分配；配股
*"FL kC4 allotment notice 股份配售通知；配股通知
%J7mZB9 allotment of shares 股份分配
WgJAr73
l allowable 可获宽免；免税的
* g4Cy 8$ allowable business loss 可扣除的营业亏损
8$ZSF92C allowable expenses 可扣税的支出
!9xANSb allowance 免税额；津贴；备抵；准备金
/}`/i(k allowance for debts 债项的免税额
`l 2< allowance for depreciation by wear and tear 耗损折旧免税额
*}ee"eHs allowance for funeral expenses 殡殓费的免税额
AH'4H."o/9 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
yI.H4Dl< allowance for repairs and outgoings 修葺及支出方面的免税额
8='21@wrN allowance to debtor 给债务人的津贴
yj'' \ alteration of capital 资本更改
3
9{"T0 alternate trustee 候补受托人
H! r
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c48J!,jCd' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
I.+)sB?5 ambit of charges 征税范围；收费范围
ht3T{ 4qCS amended valuation 经修订的估值
R P:F<`DB| American Commodities Exchange 美国商品交易所
(1AA;)`Kp American Express Bank Limited 美国运通银行
Ge:-|*F American Stock Exchange 美国证券交易所
]~00=nXFM/ amortization 摊销
GGc_9?h amount due from banks 存放银行同业的款项
cbCE
$ amount due from banks abroad 存放海外银行同业的款项
6!%d-Z7) amount due from holding companies 控股公司欠款
Kwl qi]~ amount due from local banks 存放本港银行同业的款项
;5 Vk01R amount due to banks 银行同业的存款
Mj
B< \g> amount due to banks abroad 海外银行同业的存款
Uk *; C amount due to holding companies 控股公司存款
)yNw2+ ~5 amount due to local banks 本港银行同业的存款
LlA`QLe amount due to outport banks 外埠银行同业的存款
37 O#aJ,K amount for note issue 发行纸币的款额
oIvnF:c amount of bond 担保契据的款额
K>R;~
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52MCU l amount of contribution 供款数额
#i +P(xV amount of indebtedness 负债款额
kyx SIQ^ amount of principal of the loan 贷款本金额
K\K O5A amount of rates chargeable 应征差饷数额
F7Dc!JNa amount of share capital 股本额
h 76NR amount of sums assured 承保款额
=EcIXDzC> amount of variation 变动幅度
LPapD@Z amount of vote 拨款数额
!
[|vx!p amount payable 应付款额
VX!Y`y^a amount receivable 应收款额
WE 5"A|
= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
(Gi+7GMV' analysis 分析
_)#=>$k\ ancillary risk 附属风险
| 3N.5 { annual account 周年帐目；周年帐目报表；年度决算；年结
TDl!qp @ annual accounting date 年结日期
}+{*, z annual allowance 每年免税额；年积金；年度津贴；年津
Tw`c6^%^y annual balance 年度余额
\za5:?[xB annual disposable income 每年可动用收入
T Oco({/_/ annual estimates 周年预算
of+phMev annual fee 年费
xxLgC;>[ annual general meeting 周年大会
-B *<Q[_ annual growth rate 年增率；每年增长率
xH"W}- #[ annual long-term supplement 长期个案每年补助金
i M?I
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A]Q1&qM% annual report 年报
PTzp;. Annual Report on the Consumer Price Index 《消费物价指数年报》
Et}C`vZ+Ve annual return 周年报表；周年申报表；每年报税表格
xm}q6>jRV Annual Return Rules 《周年报表规则》
nE]~E xr annual review of consumer prices 每年消费物价回顾
ZL-uwI!`D annual roll-forward basis 逐年延展方式
IqhICC1V- annual salary 年薪
]cF1c90% annual statement 年度报表；年度决算表
Y!Uu173 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
><;l:RGK| annuitant 年金受益人
i{ t TUA annuity 年金
lFp!XZ! annuity contract 年金合约
HA^jk% 53 annuity on human life 人寿年金
%rpR-}j antecedent debt 先前的债项
!j!Z%]7 ante-dated cheque 倒填日期支票
l zfD)TWb anticipated expenditure 预期开支
=bs.2aN&^ anticipated net profit 预期纯利
#&^ZQs< anticipated revenue 预期收入
n!0${QVnS anti-inflation measure 反通货膨胀措施
!X5o7b ) anti-inflationary stance 反通货膨胀立场
6}VUD
-}B apparent deficit 表面赤字
xa87xX=a apparent financial solvency 表面偿债能力
j~,h )C/ v apparent partner 表面合伙人
v}7@CP]nV application for personal assessment 个人入息课税申请书
)u39}dpeu application of fund 资金应用
tWpl`HH application to release as liquidator and to destruct the books of accounts and documents
KY4d+~2 申请免除清盘人职务及毁灭帐簿与文件
Dk)@>l:gI, appointed actuary 委任精算师
OJMvn'y appointed auditor 委任核数师；委任审计师
{E!$ xY8 appointed trustee 委任的受托人
<A#5v\{.;~ appointer 委任人
KqN!?anPr apportioned pro rata 按比例分摊
tO?21?AD D apportionment 分配；分摊
wXc,F D$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
KK:N [x apportionment formula 分摊方程式
o;i k Z*+* apportionment of estate duty 遗产税的分摊
oJP< 'l1 appraisal 估价；评估
S 3R|8?| appreciable growth 可观增长
X3P&"}a appreciable impact 显着影响
^Vag1 (hdq appreciable increase 可观增长
~k9O5S{ appreciation 增值；升值
WI,40&< appreciation against other currencies 相对其他货币升值
.|T2\M appreciation of the exchange value of Hong Kong dollar 港元汇值上升
8ou e-:/a appreciation tax 增值税
vGXWwQ.1Tp appropriation 拨款；拨用；拨付
)yHJ[ appropriation account 拨款帐目
QZ?d2PC=>? Appropriation Bill 拨款法案
m])Lw@#9W appropriation-in-aid system 补助拨款办法
fk+1# 7{ approved assets 核准资产
g<f P:/ approved basket stock 认可一篮子证券
{5SfE$r approved budget 核准预算
.FuA;:@%\ approved charitable donation 认可慈善捐款
aw1P5aPmX approved charitable institution 认可慈善机构
Was'A+GZ approved currency 核准货币；认可货币
/^J2B 8y approved estimates 核准预算
/E)9v$! approved estimates of expenditure 核准开支预算
I C k(z~D~ approved overseas insurer 核准海外保险人
W3^.5I approved overseas trust company 核准海外信托公司
]K7`-p ~T approved pooled investment fund 核准汇集投资基金
EY]a6@; approved provident fund scheme 认可公积金计划
5!~!j
"q approved provision 核准拨款
m)r]F#@/ approved redeemable share 核准可赎回股份
+Z > < approved regional stock 认可地区性证券
9x(}F <L approved retirement scheme 认可退休金计划
4K E)g approved subordinated loan 核准附属贷款
M^uU4My arbitrage 套戥；套汇；套利
T: U4:"
arbitrageur 套戥者；套汇者
K<#-" Xe; arbitrary amount 临时款项
58J_ w X arrangement 措施；安排；协定
3g;T?E arrears 欠款
JPLI
@zX^ arrears of pay 欠付薪酬
g&bwtEZ arrears of revenue 逾期未收税款；逾期未收的帐项
2\5cjdy articles of association 组织章程；组织细则；组织章程细则
i-,'.w Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[g +y_@9s ascertainment of profit 确定利润
7gm:ZS "Asia Clear" “亚洲结算系统”
$Buf#8)F* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Pw= 3PvkL Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
2hy NVG&$ Asian Development Fund [ADF] 亚洲发展基金
/tP7uVL
R Asian dollar bond 亚洲美元债券
Yq
J]7V\ Asian dollar market 亚洲美元市场
v{.\iIg N Asian dollar rate 亚洲美元利率
Q&g Pa]z]} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
'6X%=f'^b Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
EMh r6</ asked price 沽盘；喊价；索价；卖方报价
"c,!v c4 assessable income 应评税入息
WO@H* assessable loss 应评税亏损
ywEDy|Wn$~ assessable profit 应评税利润
x<@kjfm 5 assessable value 应评税值
7 W{~f? Sh assessed profit 估定利润
SF^x=[ir assessed value 经评估价值
EI \v assessment 评税；评定；估价；评税单
|Y tg assessment number 评税编号；估价编号
7b46 t2W< assessment of additional tax 补加税评税
b_l3+'#ofM assessment of performance 业绩评估；实绩评价
Mn@$;\: Assessor 评税主任
HlPG3LD! asset price bubbles 资产价格泡沫
4>YU8/Rw asset-backed securities 具资产保证的证券
waCboK' assets accretion 资产增值
69/?7 r assets and liabilities 资产与负债
T(V8; ! assets betterment statement 资产递增表；资产改进表
(]XbPW assets lending 实物放款；有抵押贷款
2e.N"eLNt assets of the company passing on the death 死者去世时转移的公司资产
} L <,eV assets pledged as security for liabilities 用作负债抵押的资产
8R}K?+] assets portfolio 资产投资组合
xr.XU' assets price 资产价格
+T2HE\ assets quality 资产质素
_q)!B,y-/N assets realization 资产变现
o%`npi1y assets refinancing arrangement 资产再集资安排
vbp-`M( assets securitization 资产证券化
`
8UWE { assets situated outside Hong Kong 在香港以外地方的资产
4P%m>[ assets stripping 削减资产；拆卖资产
) * TF" assets value 资产值
Me/\z^pF assignee 承让人
$KX[Zu% assignment 转让；转让书；转让契
)o jDRJ& assignment of interest 权益转让
CZ3].DA|z assignment of letters patent and trade mark 专利证书及商标转让
/C$
xH@bb assignment of property 物业转让；物业转让书
:Q-oV8t{ assignment right 转让权
.oR3Q/|k] assignor 转让人
T4 r5s associate 有联系的人；有关连人士；相联者；合伙人；联系人
C),7- ? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
k|FSz#Y associate member 附属会员
5+K;_) associated body corporate 相联法人团体
O@jqdJu associated company 相联公司；联属公司
,[`$JNc associated corporation 相联法团
\A<v=VM| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^VI,C | 公认会计师公会〔英国〕
?2ItB `<( Association of Futures Exchange Brokers 香港期货经纪协会
6peyh_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
F P@qh association of underwriters 承保人组织
1b3( assumption of control 接管
|s=`w8p assurance 担保；保险；转易；转易书
z(H?VfJ o assurance of interest 权益的转易
0E6lmz`O at 19XX price 按一九ＸＸ年价格计算
l>&sIX at a discount 按赔价计算；按贴水价格计算；打折扣
7> n"}8i at a premium 按溢价计算；按升水价格计算
mp\%M
1< at call 通知付款；按通知
PAZ$_eSK6 at constant market price 按固定市价计算
XmWlv{T+ at constant price 按固定价格计算
</s,pe79B at cost 按成本计算
%0XvJF)s at current market price 按当时市价计算；按现时市价计算
I:$"E%
>= at current price 按当时价格计算；按现时价格计算
IU!H t> at factor cost 按要素成本计算；按生产要素成本计算
V1utUGJV at money-of-the-day price 按付款当日价格计算
BU6Jyuwn at or better 按指定或较佳价位〔买卖指令〕
J%Mnjk^_\S at par 按面值计算；平价
3KcaT5(& at sight 见票即付
s[ AA 7>]3 at the close 按收市盘
H}nJbnU at the opening 按开市盘
Hk;-5A|9 attestation 见证；见证条款
mhzYz;} at-the-money option 平价期权
c Zvf"cIs attorney 受权人；受托代表人
u7=T(4a attornment 新拥有人承认书
G7-!`-Nk attributable profit 可归属利润
B?6QMC; attributable share value 可归属股份价值
=|SdVv Auckland Stock Exchange 奥克兰证券交易所
: ejJV
6. auction 拍卖
@Zm J z auctioneer 拍卖商
+ K{LQsR] audit 审计；核数
5=Lq=,K$ Audit Commission 审计署
9%!dNnUk Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
B9M>e'H%< 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〕
M"wue*& audit review 帐目审查
&erm`Ho Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8;n_TMb audited account 审计帐目；经审计的帐目
)`?%] D audited annual account 经审计的周年帐目
[,g~m9 audited balance sheet 经审计的资产负债表
%}b8aG+ auditor 核数师；核数主任；审计师
eb M{OI auditor's certificate 核数师证明书；审计师证明书
h-mTj3p-K auditor's report 核数师报告；审计师报告
97LpY_sU Aussie bond 澳元债券
g}Q x`65: austerity budget 紧缩预算
P!<[U!<hH Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|y1;&< Australia All Ordinaries Index 澳洲所有普通股票指数
g7V_ [R(6 Australian Dollar [AUD] 澳元
LE;g
0s Australian Options Market 澳大利亚期权市场
7 NF/]y4w Australian Securities Commission 澳洲证券事务监察委员会
u% 2KwRQ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
bd \=h1 Australian Stock Exchange 澳大利亚证券交易所
.
/m hu Austrian Schilling [ATS] 奥地利先令
=r6qX authentication 认证；鉴证
12( wj6Q authority to purchase 委托购买证；委购书
[m2+9MMl authorization 认可；核准；授权；授权书
flnVY Qe authorization by direction 指示授权
9l
!S9d authorization by instruction 指令授权
!7 _\P7M authorization by warrant 令状授权
b^Cfhy^RTq authorization of unit trust 单位信托的认可
>D _F !_ authorized agent 指定代理人
tZ 8 e`r* authorized capital 法定资本
l(:kfR~AC authorized clerk 出市员
) [&zCq Dc authorized dealer 认可交易商
_>_j\b authorized financial institution 认可财务机构
f / ahwz authorized fund 认可基金
PT]GJ<K/ authorized fund house 获授权的基金公司；认可基金公司
PT_KXk authorized institution 认可机构
-%m3-xZA authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
OJ3UE(,I= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
;l!`C' :' authorized insurer 获授权保险人；获认可承保人
7"Mk+' authorized investment 特准投资项目
# c Fr authorized person 获授权人
#oV+@D ` authorized representative 获授权代表
ZYMw}]#((E authorized share capital 法定股本
VmvQvQ/9R automated quotation system 自动报价系统
`;%Z N Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
=G${[V \ 自动交易系统〔香港期货交易所有限公司〕
GP, <`l& automatic adjustment mechanism 自动调整机制
x;#zs64f automatic adjustment system 自动调整系统
q |dH~BK Automatic Clearing House 自动票据交换所
~]fJlf R* automatic exchange rates accumulation system 自动化汇率累集系统
8Y{s;U0n Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
1oY^]OD]W automatic teller machine [ATM] 自动柜员机
1>pe&n/ autopay 自动转帐
tP(h9|[N available assets 可用资产
q``w t available fiscal reserve 现存财政储备
Y83GKh,* available profit 可用利润
6X_\Ve Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
h @/; `E[ average 平均；平均数；海损
aMwB>bt average basic salary 平均基本薪金
7P**:b average consumer expenditure 平均消费开支；一般消费开支
\3zj18(@8! average cost 平均成本
4s. ]M>Yb average cost of land production 增辟土地平均成本
ejePDgi_[ average daily turnover 平均每日成交额
8]"(!i_;) average daily wage rate 平均每日工资率
p
EusT P average expenditure pattern 平均开支模式
[EZYsOr. average growth rate 平均增长率
JK)q Z = average net fixed assets 固定资产平均净值
\8v91g91f average of relatives 相对价格平均数
d7Ro}>lp average price 平均价格
m $dV< average propensity to consume 平均消费倾向；一般消费倾向
Ew,T 5GG average propensity to save 平均储蓄倾向；一般储蓄倾向
eSy(~Y average rate 平均率
m&Y i!7@( average revenue 平均收入；平均收益
L^0v\ average stock 平均库存；平均存货
Fx W&8 9G average yearly rent 平均年租
{ qpi?oY avoidance of double taxation 避免双重课税
`jsEN ;< avoidance of tax 避税
