A:
'g]=.K+@} A share Ａ股；甲类股份
7&px+155 abatement of tax 减税；减扣免税额
,$BgR2^ ABN AMRO Bank N.V. 荷兰银行
;24'f-Eri above-the-line expenditure 线上项目支出；经常预算支出
-s89)lUkS above-the-line receipt 线上项目收入；经常预算收入
CfY7<o1> ABSA Asia Limited 南非联合亚洲有限公司
O8$~*NFJf absolute change 绝对数值变更
U,38q KE absolute expenditure 实际开支
a6qwL4 absolute guideline figure 绝对准则数字
.}~$1QKS absolute interest 绝对权益
oc((Yo+B absolute order of discharge 绝对破产解除令
0 8O7F absolute profit margin 绝对利润幅度
3/l\ <{ absolute value 实值；绝对值
u6p5:oJj, absolutely vested interest 绝对既得权益
,,}s K absorbed cost 已吸收成本；已分摊成本
,wlbIl~ absorption 吸收；分摊；合并
s~)L_ p absorption rate 吸收率；摊配率；分摊率
f^u^-l ACB Finance Limited 亚洲商业财务有限公司
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)#G@fRX acceptable form of reciprocity 合理的互惠条件
k%^<}s@ acceptable rate 适当利率；适当汇率
~ z>BfL acceptance agreement 承兑协议
Wk,6) jS=} acceptance for honour 参加承兑
i[8NO$tN1) acceptor 承兑人；接受人；受票人
PC[cHgSYU acceptor for honour 参加承兑人
gj Q=8 &i accident insurance 意外保险
@?Fx Accident Insurance Association of Hong Kong 香港意外保险公会
^ePsIl1E accident insurance scheme 意外保险计划
aSTFcz" accident year basis 意外年度基准
Ny B&uf accommodation 通融；贷款
y]J3h Ks accommodation bill 通融票据；空头票据
IJldN6&\q accommodation party 汇票代发人
e"PMvQ account balance 帐户余额；帐户结余
srsK:%` account book 帐簿
n+X1AOE[L account collected in advance 预收款项
:4{Qh account current book 往来帐簿
|@+8]dy:l account of after-acquired property 事后取得的财产报告
[qW<D/@ account of defaulter 拖欠帐目
}}s8D>;G~ account payable 应付帐款
N:OD0m%`) account payee only [A/C payee only] 只可转帐；存入收款人帐户
0 Ux<16 # account receivable 应收帐款
4uX,uEa account receivable report 应收帐款报表
6mi$.'
qP account statement 结单；帐单；会计财务报表
tnN'V account title 帐户名称；会计科目
T t`L(oF accountant's report 会计师报告
yS+ ( < Accountant's Report Rules 会计师报告规则
^g-Fg>&M accounting and auditing procedure 会计与审计程序；会计与核数程序
C(xqvK~p Accounting Arrangements 《会计安排》
U%h7h`=F? accounting basis 会计基础
70duk:Ri0 accounting by Official Receiver 破产管理署署长呈交的帐目
qP qy4V. ; Accounting Circular 《会计通告》
aN:HG)$@ accounting class 会计类别
9e-*JYF]C accounting date 记帐日期；会计结算日期
u >81dO]H accounting for money 款项核算
xJ N |w\& Accounting Officer 会计主任
iwB8I ^ accounting period 会计报告期；会计期
0Y[*l M- accounting policy 会计政策；会计方针
~Vwk:+): accounting practice 会计惯例
m; 1'u;
accounting principle 会计准则
<Kh?Ad>N accounting record 会计记录
? _8%h`z accounting report 会计报告
T.J`S(oI Accounting Services Branch [Treasury] 会计事务部〔库务署〕
pn|p(6 Accounting Society of China 中国会计学会
DL
%S(l accounting statement 会计报表
V;H
d)v( j accounting system 会计制度；会计系统
_k6x=V;9g accounting transaction 会计事项；帐务交易
O<4Q$|=&? accounting treatment 会计处理
2 wGF-V accounting year 会计年度
n}= rj7 accretion 增值；添加
4 U}zJP(L accrual 应计项目；应累算数目
k\nH &nb accrual basis 应计制；权责发生制
fE'-.nA+ accrual basis accounting 应计制会计；权责发生制会计
E!dz/. accrue 应累算；应计
/SbSID_a accrued benefit 应累算利益
{ms,q_Zr accrued charges 应计费用
]b s+: accrued cumulative preference share dividend 应累算的累积优先股股息
ht2
f-EKf{ accrued expenses 应累算费用
Xg,0 /P~ accrued interest payable 应付利息；应计未付利息
7WgIhQ~ accrued interest receivable 应收利息；应计未收利息
n?zbUA# accrued right 累算权益
$Z,i|K; accruing profit 应累算的利润
7U&5^s
)J accumulated fiscal reserve 累积财政储备
x(rd$oZO accumulated profit 累积利润；滚存溢利
S@9w'upd accumulated reserve 累积储备
iJ,M-GHK accumulation of surplus income 累积收益盈余
YR?3 61FK acquired assets 既得资产
<9 ePi9D( acquisition 收购；购置；取得
h U 9\y acquisition cost 购置成本
N 9c8c acquisition expenses 购置费用
Q^*G`&w, acquisition of 100% interest 收购全部股权
*^X#Eb acquisition of control 取得控制权
umZlIH[7 acquisition of fixed assets 购置固定资产
P4hZB_.= acquisition of shell “买壳”
di"C]" ; acquisition price 收购价
Tld1P69( act of God 天灾
s.VUd R" acting partner 执事合伙人
fEHh]%GT` active market 买卖活跃的市场；交投畅旺的市场；旺市
g Cg4;b6g active partner 积极参与的合伙人
@YEw^J~ active trading 交投活跃
g&{gD^9)4 actual circulation 实际流通
: : F! actual cost 实际成本
8$2l^ actual expenditure 实际开支；实际支出
"| (rVj= actual income 实际入息；实际收入；实际收益
aUKh}) B actual market 现货市场
9B qQ^`bu actual price 现货价；实际价格
7bA4 P* actual profit 实际利润
AF6d#Klog actual quotation 实盘；实际价位；实际报价
dNOX&$/= actual year basis 按实际年度计算
F5<"ktnI actuals 实货
G /NT e actuarial investigation 精算调查
;[FW! actuarial principle 精算原则
xN e_qO actuarial report 精算师报告
fndK/~?]H Actuarial Society of Hong Kong 香港精算学会
c_@XQ&DC` actuarial valuation 精算师估值
3Dx Z#/! actuary 精算师
t)\D ad referendum agreement 暂定协议；有待覆核的协定
K?5B>dv@A ad valorem duty 从价税；按值征税
2=i gS #h ad valorem duty system 从价税制
` %FIgE^ ad valorem fee 从价费
}V\P,ck ad valorem tariff 从价关税
}%-UL{3% additional allowance 额外免税额
]cx" additional amount for unexpired risk 未过期风险的额外款额
H;b 8I additional assessable profit 补加应评税利润
fKPiRl LS additional assessment 补加评税
JVD@I{ additional commitment 额外承担
9=Y,["br$_ additional commitment vote 额外承担拨款
^t\k LU additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\? bwm&6+r additional dependent parent allowance 供养父母额外免税额
@`w' additional provision 额外拨款
WpXODk QL additional stamp duty 附加印花税
66I |0_ additional tax 补加税罚款；补加税款
>&$ $(Bp Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
P3+)pOE-SI adjudged bankrupt 被裁定破产
aeG#:
Ln+{ adjudicated bankrupt 裁定破产人
ML=hKwCA adjudication fee 裁定费；评定印花税额手续费；评估契据费
di-O *ug adjudication of bankruptcy 裁定破产；宣告破产
Aivu %}_| adjudication of insolvency 裁定无力偿还债务
_ff=B adjusted actual 经调整的实数；调整后的实数
a9yIV5_N adjusted current assets 经调整的流动资产；调整后的流动资产
A rNur~ adjusted figure 经调整的数字；调整后的数额
2(c<U6#C'l adjusted liabilities 经调整的负债；调整后的负债
4a(g<5wfI adjusted loss 经调整的亏损；调整后的亏损
o>xxmyW| 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
?D RFsA adjusted profit 经调整的利润；调整后的利润
[ea6dv4p adjusted surplus 经调整的盈余额；调整后的盈余额
u} JQTro adjusted value 经调整的价值；调整后的价值
mr:kn 0 adjustment 调整；修订；理算〔保险〕
2uvQf&, adjustment centre 调剂中心
s(1_: adjustment lag 调整过程的时间差距；调整时差
9F 2w.(m adjustment mechanism 调整机制
A zHIp^ adjustment of loss 亏损调整
P`\ m9"7 adjustment process 调整过程；调整程序
ke3HK9P; adjustment range 调整幅度
- XE79 fQ administered exchange rate 受管制汇率
q`/amI0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1VhoJGH;C administration expenses 行政费用
7s Q]w
administration fee 手续费；行政费
/Nj:!!
AN administration in bankruptcy 破产管理
Q3B'-B Ze administration order 遗产管理令
LP5eFl`|T administrator 管理人；遗产管理人
S1}1"y/ administrator of the estate 遗产管理人
8gVxiFjo admission of debt 债项承认书
5 ?V? admission of proof 接纳债权证明
t x:rj6 -z advance 放贷款项；垫付款项；预支款项；预付款项
jw:4fb advance account 暂支帐目；预付款帐户
, aRJ!AZ advance compensation 预付补偿金
r*X}3t* advance from shareholder 股东垫款
D%c7 J K advance pending reimbursement 预支以待日后付还
"| . +L advanced economy 先进经济体系
8\qCj.>S advancement 预付；预付财产
&[?u1qQ%o advances warrant 垫款令
$$2S*q Y advancing 贷出
At`1) adverse balance 逆差
QOkE\ro adverse exchange 逆汇
Z$OF|ZZQ advertisement addressed to shareholders 在报章刊登的致股东通告
GibggOj2Q, advice for collection 托收通知书
^}i5 0SG:y advice of drawing 提款通知书；汇票通知书
|QAeQWP+1 advice of payment 付款通知
,z?<7F1q= Advisory Committee [Securities and Futures Commission]
2a._?(k_y 谘询委员会〔证券及期货事务监察委员会〕
9B!im\]O Advisory Committee on Diversification 经济多元化谘询委员会
4i+PiD:H affidavit 誓章；遗产申报誓章
4b3 F9 affidavit of no receipt 述明无收款的誓章
W2r 6jm! affiliate 联号；联营公司；附属公司
<|KK v5[ affiliated company 附属公司；联号；联营公司
]MqH13`)A affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%nDPM? aO affordability 负担能力
<?q&PCAn^ African Development Bank [AfDB] 非洲开发银行
YLA557~ after-acquired property 事后取得的财产
]YisZE4s after-hours dealing 市后交易
RE`J"& after-tax profit 税后盈利；税后利润；税后溢利
egx J 3. agency agreement 代理协议
)Dk0V!%N agency expenses 代理机构的开支
1jUhG2y agency fee 代理费
rZ8Y=) e Agency Law 《代理法》
@\%)'WU agent 代理人；承销人
3PvZ_!G agent of company 公司代理人
h}anTFKP agent's fee 代理人费；经纪费
w-0O j aggregate 总计；总数；总体数字
RvyBg:Aj5 aggregate amount 总款额；总额
l6&v}M aggregate assets and liabilities 总体资产与负债
Ie^Dn!0S aggregate at constant price 按固定价格计算的总体数字
1K?
&
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!^>LOH>j aggregate gross position 总持仓量
AhbT/ aggregate limit 总限额
ADLa.{ aggregate of salaries tax 合计薪俸税
qrkRD*a aggregate performance 总体表现；总体业绩
66^1& D" aggregate supply 总体供应
in=k:j,U0 aggregate surplus 总盈余
)}k?r5g aggregate total 整体总额
O?j98H
Sya aggregate value 总值；合计价值
CfkNy[}= aggregated basis 合计基准
RS ||KA])J aggregated net chargeable income 合计应课税入息实额
Q
!RVD*( aggregation 合并计算；合计；总和
!
kOl$!X4 aggregation of incomes of husband and wife 夫妇入息合并计算
xu%!
b0 aggregation of property 财产的总和
[}9XHhY1O= agio 差价；贴水
<\}Y @g8 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》
fcE/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.UT,lqEkv 《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》
{0A[v}X ~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
b2}QoJ@` 《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》
#czyr@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
-~<q,p"e 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:]u}x Dv3 agreement for a settlement 授产协议
Ry8WNVO}R agreement for assignment 转让协议
7/^TwNsv agreement for sale 售卖协议；买卖协议
~q8V<@? agreement for sale and purchase 买卖协议
Zv1Bju*y agreement for the payment of interest 支付利息协议
8aZey_Hw;+ agreement for the repayment of money 还款协议
sO{0hZkc agreement of reinsurance 再保险协议
~ *' 8=D?) Agricultural Bank of China 中国农业银行
l $p_])x air passenger departure tax 飞机乘客离境税
(Qx-K RH Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
h87L8qh9 airport tax 机场税
h-2E9Z alcohol duty 酒精税
OU)p)Y_z alienation 让与；让渡；转让
L6rs9su=7 alimony 生活费；赡养费
{x&jh|f`g All Ordinaries Index [AOI] 所有普通股指数
,rH)}C<Q+ all risks 全险；综合险
&-8-xw#. All Sales Record for Stock Market 《股票市场成交报告》
RXx?/\~yd; Allied Capital Resources Limited 新联财务有限公司
qa0JQ _?o] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3I>S:|=K allocation letter 拨款信件
^7~ SS2t! allocation of fund 分配款项；预留款项
_Y
><ih allocation of profit 利润分配；溢利分配
0'\FrG allocation warrant 拨款令
k@t,[ allotment 分配；配股
G3_mWpp H allotment notice 股份配售通知；配股通知
4ye`;hXy allotment of shares 股份分配
?(,5eg allowable 可获宽免；免税的
e&H<lT allowable business loss 可扣除的营业亏损
(1elF) allowable expenses 可扣税的支出
MOqA$b allowance 免税额；津贴；备抵；准备金
VH7iH|eW allowance for debts 债项的免税额
W3 o }.|] allowance for depreciation by wear and tear 耗损折旧免税额
J++sTQ(!? allowance for funeral expenses 殡殓费的免税额
"f&i 25 1 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
a_pCjG89 allowance for repairs and outgoings 修葺及支出方面的免税额
llZ"uTK\M allowance to debtor 给债务人的津贴
/ie3 H,2 alteration of capital 资本更改
LKqog%,c alternate trustee 候补受托人
];b!*Z amalgamation 合并
:i,c<k ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
H%NLL4&wu ambit of charges 征税范围；收费范围
9$P l'>5 amended valuation 经修订的估值
F'5d\ v American Commodities Exchange 美国商品交易所
[#Nx> R Y American Express Bank Limited 美国运通银行
n7, 6a American Stock Exchange 美国证券交易所
~U7\ LBF amortization 摊销
: S+U}Sm[ amount due from banks 存放银行同业的款项
?^yh5 amount due from banks abroad 存放海外银行同业的款项
-YRL> ]1 amount due from holding companies 控股公司欠款
YW $x: amount due from local banks 存放本港银行同业的款项
M;p q2$ amount due to banks 银行同业的存款
/H;kY x amount due to banks abroad 海外银行同业的存款
P7>C4rmQ amount due to holding companies 控股公司存款
.z-^Ga* amount due to local banks 本港银行同业的存款
y`B!6p
5j amount due to outport banks 外埠银行同业的存款
VI|DM x
amount for note issue 发行纸币的款额
$p6Xa;j$ 9 amount of bond 担保契据的款额
TJw.e/ amount of consideration 代价款额
Pu%>j'A amount of contribution 供款数额
L 1Cn amount of indebtedness 负债款额
+{Jf ]"KD amount of principal of the loan 贷款本金额
t ls6rto amount of rates chargeable 应征差饷数额
"PX3%II amount of share capital 股本额
XM@- Y&c$A amount of sums assured 承保款额
! iitx U amount of variation 变动幅度
EkjK 9 2cF amount of vote 拨款数额
kkE)zF amount payable 应付款额
$NGtxZp amount receivable 应收款额
bhm~Ii Amsterdam Stock Exchange 阿姆斯特丹证券交易所
aji~brq analysis 分析
: 7DVc&0 ancillary risk 附属风险
^0ZKHR(}e annual account 周年帐目；周年帐目报表；年度决算；年结
j=jrzG+` annual accounting date 年结日期
E'BH7JV annual allowance 每年免税额；年积金；年度津贴；年津
eR*
]<0= annual balance 年度余额
#`#aSqGmc annual disposable income 每年可动用收入
dW^_tzfF7 annual estimates 周年预算
$L#Z?76v annual fee 年费
w7t"&=pF7 annual general meeting 周年大会
<j8&u/Za~' annual growth rate 年增率；每年增长率
fkv{\zN annual long-term supplement 长期个案每年补助金
l#vw
L15 annual pensionable emolument 可供计算退休金的年薪
Q RmQ> annual report 年报
g*AD$": Annual Report on the Consumer Price Index 《消费物价指数年报》
0[!gk]p annual return 周年报表；周年申报表；每年报税表格
lRA Trp#T Annual Return Rules 《周年报表规则》
jVFRq T% annual review of consumer prices 每年消费物价回顾
HH~
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@#--dOWYR annual salary 年薪
Ye=7Y57Nr annual statement 年度报表；年度决算表
hzPB~obC 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
u FYQ^ annuitant 年金受益人
#<i> <EG annuity 年金
.McoW7|Y annuity contract 年金合约
I`$I0 annuity on human life 人寿年金
hIO4%RQj_ antecedent debt 先前的债项
v zrD" ante-dated cheque 倒填日期支票
#&2N,M!Q anticipated expenditure 预期开支
sv{0XVn+^ anticipated net profit 预期纯利
Z Li o8 anticipated revenue 预期收入
MoR-8vnJ anti-inflation measure 反通货膨胀措施
* sIG& anti-inflationary stance 反通货膨胀立场
l[\ ,*C apparent deficit 表面赤字
?nGf Wx^ apparent financial solvency 表面偿债能力
%:;[M|. apparent partner 表面合伙人
K"6+X|yxE application for personal assessment 个人入息课税申请书
gS< {ekN application of fund 资金应用
pS@VLXZP application to release as liquidator and to destruct the books of accounts and documents
:-W CW);N 申请免除清盘人职务及毁灭帐簿与文件
d t0E 0i appointed actuary 委任精算师
`~+a=Q appointed auditor 委任核数师；委任审计师
/
-qt} appointed trustee 委任的受托人
KjfKo;T appointer 委任人
H"RF[bX( apportioned pro rata 按比例分摊
l0_E9qh-i apportionment 分配；分摊
~CdseSo 9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=#")G1A apportionment formula 分摊方程式
19-yM`O apportionment of estate duty 遗产税的分摊
Y <i}"eI* appraisal 估价；评估
Pc;
1 4M appreciable growth 可观增长
' /< b[ appreciable impact 显着影响
F-7b`cF9[r appreciable increase 可观增长
*(q8?x0> appreciation 增值；升值
f!8m appreciation against other currencies 相对其他货币升值
N9h@1'> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
![hhPYmV appreciation tax 增值税
RJs G ]` appropriation 拨款；拨用；拨付
f,
j(uP appropriation account 拨款帐目
u-M$45vct Appropriation Bill 拨款法案
rKs WS~U appropriation-in-aid system 补助拨款办法
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B:s9M approved assets 核准资产
)%@WoBRj approved basket stock 认可一篮子证券
A8Z?[,Mq! approved budget 核准预算
kR~4O$riG approved charitable donation 认可慈善捐款
=qR7-Q8B approved charitable institution 认可慈善机构
DHNii_w4v approved currency 核准货币；认可货币
Ho8.-QSG approved estimates 核准预算
Yl~?MOk approved estimates of expenditure 核准开支预算
/R$x-7t)^( approved overseas insurer 核准海外保险人
sS2E8Z2 approved overseas trust company 核准海外信托公司
7(USp #" approved pooled investment fund 核准汇集投资基金
[m a#8p ) approved provident fund scheme 认可公积金计划
~rJw$v approved provision 核准拨款
otH[?c?BT approved redeemable share 核准可赎回股份
M j% |'dZz approved regional stock 认可地区性证券
MG5Sn*(C approved retirement scheme 认可退休金计划
,~ ?A.
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\C2P{q/m arbitrage 套戥；套汇；套利
uZ?CVluP arbitrageur 套戥者；套汇者
j72] _G arbitrary amount 临时款项
U
<$xp arrangement 措施；安排；协定
Wu;|(2I arrears 欠款
|afK"N arrears of pay 欠付薪酬
7{ 6. arrears of revenue 逾期未收税款；逾期未收的帐项
o-<_X&"a|5 articles of association 组织章程；组织细则；组织章程细则
M "P Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$`dNl#G, ascertainment of profit 确定利润
BRzWZq%r3 "Asia Clear" “亚洲结算系统”
IoHkcP[H Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}%d-U;Tt2 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Y~SlipY_ Asian Development Fund [ADF] 亚洲发展基金
Rpd/9x.)& Asian dollar bond 亚洲美元债券
X*yp=qI Asian dollar market 亚洲美元市场
<RVtLTd/ Asian dollar rate 亚洲美元利率
+rpd0s49 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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nP]!A5 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
[qMO7enu# asked price 沽盘；喊价；索价；卖方报价
=y]b|"s~2 assessable income 应评税入息
R9-JjG2v assessable loss 应评税亏损
4m(>" dHP assessable profit 应评税利润
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\ @W q@ assessable value 应评税值
k^\ &.63( assessed profit 估定利润
3udIe$.Q assessed value 经评估价值
?BvI /H5d assessment 评税；评定；估价；评税单
8+cpNX assessment number 评税编号；估价编号
` +UMZc assessment of additional tax 补加税评税
-2ij;pkIW$ assessment of performance 业绩评估；实绩评价
(BQ3M- Assessor 评税主任
eo52X &I asset price bubbles 资产价格泡沫
gWH9=%! asset-backed securities 具资产保证的证券
LU7)F,ok assets accretion 资产增值
zXU{p\;)\ assets and liabilities 资产与负债
3U.qN0] assets betterment statement 资产递增表；资产改进表
>MY.Fr#.m assets lending 实物放款；有抵押贷款
17]3 1 assets of the company passing on the death 死者去世时转移的公司资产
q FChZ+3> assets pledged as security for liabilities 用作负债抵押的资产
+Q vgpx > assets portfolio 资产投资组合
EI+/%., assets price 资产价格
@,`=~_J assets quality 资产质素
:k/U7 2 assets realization 资产变现
ftuQ"Ds assets refinancing arrangement 资产再集资安排
6 |qvo+% assets securitization 资产证券化
Y4!q 1]TGX assets situated outside Hong Kong 在香港以外地方的资产
`'.x* MNF assets stripping 削减资产；拆卖资产
'J0s%m|j assets value 资产值
Ngc+< assignee 承让人
w$:)wyR- assignment 转让；转让书；转让契
=usDI<3r assignment of interest 权益转让
_`[6jhNa! assignment of letters patent and trade mark 专利证书及商标转让
#$B,8LFz,$ assignment of property 物业转让；物业转让书
)t|Q7$ v1 assignment right 转让权
K f^F#dA assignor 转让人
Z DJWd=E associate 有联系的人；有关连人士；相联者；合伙人；联系人
KY&,(z Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
D\*_ulc] associate member 附属会员
>Io7h#[u associated body corporate 相联法人团体
xxcDd_z associated company 相联公司；联属公司
QF "&~ associated corporation 相联法团
#LgoKiP! Y Association of Chartered Certified Accountants [ACCA] [United Kingdom]
F tDA k? 公认会计师公会〔英国〕
wSF#;lqd Association of Futures Exchange Brokers 香港期货经纪协会
j6(IF5MqP Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0$ac1;7 association of underwriters 承保人组织
Q f(e 'e assumption of control 接管
AlaN; assurance 担保；保险；转易；转易书
JP*mQzZL assurance of interest 权益的转易
x i,wL0{ at 19XX price 按一九ＸＸ年价格计算
,O{ 5
at a discount 按赔价计算；按贴水价格计算；打折扣
2e@\6l,!^ at a premium 按溢价计算；按升水价格计算
tg3JU\ at call 通知付款；按通知
pv SFp-:_ at constant market price 按固定市价计算
k 0Yixa at constant price 按固定价格计算
; 2-kQK9 at cost 按成本计算
Q & Ahr at current market price 按当时市价计算；按现时市价计算
e`1s[ ^B at current price 按当时价格计算；按现时价格计算
^O*hs%eO% at factor cost 按要素成本计算；按生产要素成本计算
!Qa7- at money-of-the-day price 按付款当日价格计算
lD#1"$Coz at or better 按指定或较佳价位〔买卖指令〕
i3j jPN! at par 按面值计算；平价
n(S-F g at sight 见票即付
T-i]O *u at the close 按收市盘
Q9zpX{JT at the opening 按开市盘
%,D%Q~ attestation 见证；见证条款
{5-{f=Rk at-the-money option 平价期权
`~TGVa`D attorney 受权人；受托代表人
tah%jRfT& attornment 新拥有人承认书
=Fl4tY#X attributable profit 可归属利润
wh+ibH} @! attributable share value 可归属股份价值
gdN p2b Auckland Stock Exchange 奥克兰证券交易所
j&GKp t auction 拍卖
K): sq{ auctioneer 拍卖商
:#jv4N audit 审计；核数
.cog9H ' Audit Commission 审计署
'p]qN;`'O$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
`.WKU"To 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〕
9GaER+d| audit review 帐目审查
]%h I- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
v Ueel% audited account 审计帐目；经审计的帐目
Bd[Gsns audited annual account 经审计的周年帐目
gg_(%.> audited balance sheet 经审计的资产负债表
x[6 Bc auditor 核数师；核数主任；审计师
v"_#.!V auditor's certificate 核数师证明书；审计师证明书
4FdH: os auditor's report 核数师报告；审计师报告
|JQKxvjT Aussie bond 澳元债券
RE$-{i austerity budget 紧缩预算
f L?~1i = Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
m uY^Fx Australia All Ordinaries Index 澳洲所有普通股票指数
L$Z_j()2 Australian Dollar [AUD] 澳元
n z l ,y, Australian Options Market 澳大利亚期权市场
p:%E>K1< Australian Securities Commission 澳洲证券事务监察委员会
^
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!
NE q|Y Australian Stock Exchange 澳大利亚证券交易所
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K<jl Austrian Schilling [ATS] 奥地利先令
i mQNfNm authentication 认证；鉴证
2Jv4l$$;* authority to purchase 委托购买证；委购书
SX;IUvVE5 authorization 认可；核准；授权；授权书
-bfd><bs authorization by direction 指示授权
[' 1?'* authorization by instruction 指令授权
>i E
authorization by warrant 令状授权
R .;59s authorization of unit trust 单位信托的认可
>z$|O> j authorized agent 指定代理人
]!w52kF 7 authorized capital 法定资本
3i~{x[Jc authorized clerk 出市员
SoIMf tX authorized dealer 认可交易商
1sA-BQL authorized financial institution 认可财务机构
bNgcZ
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9z}kkYk authorized fund house 获授权的基金公司；认可基金公司
ond/e&1 authorized institution 认可机构
iJ eT+} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2e YkWHi authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5]+eLK XB authorized insurer 获授权保险人；获认可承保人
Mq?21gW authorized investment 特准投资项目
7?s> u937 authorized person 获授权人
*CSFkWVa authorized representative 获授权代表
GssoT<Y)Z authorized share capital 法定股本
zv@o- R$l automated quotation system 自动报价系统
o\[nGf C& Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
r; !us ~ 自动交易系统〔香港期货交易所有限公司〕
5S bSz!s`$ automatic adjustment mechanism 自动调整机制
c2"OpI automatic adjustment system 自动调整系统
YN[ D^;} Automatic Clearing House 自动票据交换所
' ?t{-z, automatic exchange rates accumulation system 自动化汇率累集系统
t-/^ O Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
?zqXHv#x automatic teller machine [ATM] 自动柜员机
Gr ?gH AT autopay 自动转帐
<o}t-Bgg available assets 可用资产
*L_wRhhk available fiscal reserve 现存财政储备
a3[aXe available profit 可用利润
'/?&Go l- Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
/qG?( 3 average 平均；平均数；海损
4e sf&-gG average basic salary 平均基本薪金
HtlXbzN %) average consumer expenditure 平均消费开支；一般消费开支
(aLnbJeJ average cost 平均成本
akoI LX~u average cost of land production 增辟土地平均成本
59u7q( average daily turnover 平均每日成交额
i sqW?$s average daily wage rate 平均每日工资率
d1N&J`R\1 average expenditure pattern 平均开支模式
1>1!om l1E average growth rate 平均增长率
@P/{x@J average net fixed assets 固定资产平均净值
o? =u#= average of relatives 相对价格平均数
on|>"F`pb average price 平均价格
de[_T%A average propensity to consume 平均消费倾向；一般消费倾向
J u7AxTf~
average propensity to save 平均储蓄倾向；一般储蓄倾向
@ *dA<N.9 average rate 平均率
FS [CUoA average revenue 平均收入；平均收益
O. !?O( average stock 平均库存；平均存货
RIlPH~
average yearly rent 平均年租
Zzs pE} avoidance of double taxation 避免双重课税
D lP= R avoidance of tax 避税
