A:
o:C:obiQbu A share Ａ股；甲类股份
I%xrDiK97 abatement of tax 减税；减扣免税额
QI>yi&t ABN AMRO Bank N.V. 荷兰银行
QC>I<j& `! above-the-line expenditure 线上项目支出；经常预算支出
X70 vDoW above-the-line receipt 线上项目收入；经常预算收入
j9C=m"O ABSA Asia Limited 南非联合亚洲有限公司
5n;|K]UW absolute change 绝对数值变更
Avw"[~Xd absolute expenditure 实际开支
M64z Vxsd absolute guideline figure 绝对准则数字
.FK'T G absolute interest 绝对权益
@t`| w.]ml absolute order of discharge 绝对破产解除令
nut;ohIh absolute profit margin 绝对利润幅度
{(G@YG? absolute value 实值；绝对值
%o< &O(Y absolutely vested interest 绝对既得权益
"hz(A.THi absorbed cost 已吸收成本；已分摊成本
s<0yQ-=.?N absorption 吸收；分摊；合并
Vja' :i absorption rate 吸收率；摊配率；分摊率
; }IF'ANA ACB Finance Limited 亚洲商业财务有限公司
~Av]LW acceptable form of reciprocity 合理的互惠条件
Y>!9P\Xe acceptable rate 适当利率；适当汇率
#m
3WZ3t$ acceptance agreement 承兑协议
`9Ngax=_ acceptance for honour 参加承兑
mm%w0dOb" acceptor 承兑人；接受人；受票人
{neE(0c acceptor for honour 参加承兑人
9B Lz accident insurance 意外保险
LXIlrZ9D5 Accident Insurance Association of Hong Kong 香港意外保险公会
XboOvdt^| accident insurance scheme 意外保险计划
`< y[V accident year basis 意外年度基准
o)n8,k&nm accommodation 通融；贷款
Zx25H"5j accommodation bill 通融票据；空头票据
Faa :h# accommodation party 汇票代发人
t&SJ!>7_c account balance 帐户余额；帐户结余
uR)i tmc? account book 帐簿
'xZxX3 account collected in advance 预收款项
Wf_aEW&n account current book 往来帐簿
,: w~- account of after-acquired property 事后取得的财产报告
@FkNT~OZ account of defaulter 拖欠帐目
If6wkY6sR account payable 应付帐款
P>euUVMPz4 account payee only [A/C payee only] 只可转帐；存入收款人帐户
Y'/` ?CK account receivable 应收帐款
.^#{rk account receivable report 应收帐款报表
[.< n t: account statement 结单；帐单；会计财务报表
$Z 10Zf= account title 帐户名称；会计科目
`6j?2plZ accountant's report 会计师报告
U._ U!U Accountant's Report Rules 会计师报告规则
M@!Gk accounting and auditing procedure 会计与审计程序；会计与核数程序
]Ke|wRQD Accounting Arrangements 《会计安排》
_ % &"4bm. accounting basis 会计基础
)ACa0V>*p accounting by Official Receiver 破产管理署署长呈交的帐目
MS^,h>KI Accounting Circular 《会计通告》
DS>s_3V accounting class 会计类别
M; zRf3S accounting date 记帐日期；会计结算日期
I>/`W accounting for money 款项核算
3D\.S j% Accounting Officer 会计主任
9Y HSL[ accounting period 会计报告期；会计期
SfJ /(q accounting policy 会计政策；会计方针
k;zb q accounting practice 会计惯例
S,AZrgh,"X accounting principle 会计准则
$$ _ uQf accounting record 会计记录
^1,]?F^ accounting report 会计报告
\+GXUnkj Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)2YU| Accounting Society of China 中国会计学会
9 K$F.{cx accounting statement 会计报表
%9mB4Fc6b) accounting system 会计制度；会计系统
B>X+eK accounting transaction 会计事项；帐务交易
.j88= t0
accounting treatment 会计处理
9ciL<'H\ accounting year 会计年度
TOMvJ>bF accretion 增值；添加
^ bM;C_<$f accrual 应计项目；应累算数目
e /;Ui accrual basis 应计制；权责发生制
Kox~k?JK
accrual basis accounting 应计制会计；权责发生制会计
b,T=0W accrue 应累算；应计
Zpb 3>0<R accrued benefit 应累算利益
m)_1->K accrued charges 应计费用
2l5@gDk5 accrued cumulative preference share dividend 应累算的累积优先股股息
[% l+
C~m accrued expenses 应累算费用
58e{WC accrued interest payable 应付利息；应计未付利息
'4Z%{ . ; accrued interest receivable 应收利息；应计未收利息
f+xGf6V accrued right 累算权益
m_rR e\ accruing profit 应累算的利润
.e.vh:S z accumulated fiscal reserve 累积财政储备
~ezCE4^& accumulated profit 累积利润；滚存溢利
V<4)'UI?k9 accumulated reserve 累积储备
fbuop&FN+q accumulation of surplus income 累积收益盈余
r@%32h acquired assets 既得资产
fY%Sw7ql< acquisition 收购；购置；取得
NBMY1Xgj acquisition cost 购置成本
p6=#LwL' acquisition expenses 购置费用
4vqu(w8
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T>f -b3dk acquisition of control 取得控制权
) STt 3. acquisition of fixed assets 购置固定资产
_%zU ^aE acquisition of shell “买壳”
k})9(Sy~ acquisition price 收购价
6\0GVM\ act of God 天灾
vy|}\%*r~ acting partner 执事合伙人
* y(2BrL> active market 买卖活跃的市场；交投畅旺的市场；旺市
6w 1:3~a active partner 积极参与的合伙人
Kyl( active trading 交投活跃
dje3&a actual circulation 实际流通
:+Dn]:\ actual cost 实际成本
KAsS= ` actual expenditure 实际开支；实际支出
KMbBow3o*~ actual income 实际入息；实际收入；实际收益
GUN<ZOYb= actual market 现货市场
*"zE,Bp" actual price 现货价；实际价格
iI
^{OD actual profit 实际利润
(/*- M]> actual quotation 实盘；实际价位；实际报价
_4E+7+ actual year basis 按实际年度计算
3^
Z tIZ actuals 实货
tQ&#FFt,) actuarial investigation 精算调查
uDoSe ^0 actuarial principle 精算原则
fs)O7x-B( actuarial report 精算师报告
9(X
*[X# Actuarial Society of Hong Kong 香港精算学会
%;W8; actuarial valuation 精算师估值
Ue,"CQ6H actuary 精算师
! h4 So4p ad referendum agreement 暂定协议；有待覆核的协定
^Ws~h\{% ad valorem duty 从价税；按值征税
um8ZhX q ad valorem duty system 从价税制
J7cqn j ad valorem fee 从价费
D3^v [>E2 ad valorem tariff 从价关税
} +=@Ci additional allowance 额外免税额
xq~=T:>/A additional amount for unexpired risk 未过期风险的额外款额
& H+<uYV additional assessable profit 补加应评税利润
5~[ Fh2+ additional assessment 补加评税
T2( +HI2 additional commitment 额外承担
]i NSa{G additional commitment vote 额外承担拨款
v#/,,)m additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
uPo>?hpq+ additional dependent parent allowance 供养父母额外免税额
\uPT-M* additional provision 额外拨款
%xk]y&j v additional stamp duty 附加印花税
M]_vb,= 1 additional tax 补加税罚款；补加税款
\Fj4G y?MW Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
qob!!A1 4p adjudged bankrupt 被裁定破产
d,0pNav) adjudicated bankrupt 裁定破产人
A23 Z)` adjudication fee 裁定费；评定印花税额手续费；评估契据费
)7` ~U"r adjudication of bankruptcy 裁定破产；宣告破产
0>?m F]M adjudication of insolvency 裁定无力偿还债务
~~fL`" adjusted actual 经调整的实数；调整后的实数
WYzY#-j adjusted current assets 经调整的流动资产；调整后的流动资产
e4`KnHsL adjusted figure 经调整的数字；调整后的数额
QB @*/Le adjusted liabilities 经调整的负债；调整后的负债
r U~"A adjusted loss 经调整的亏损；调整后的亏损
GYs4#40 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
^|\?vA adjusted profit 经调整的利润；调整后的利润
,}|V'y adjusted surplus 经调整的盈余额；调整后的盈余额
?<}qx`+%Q adjusted value 经调整的价值；调整后的价值
.ZJh-cd adjustment 调整；修订；理算〔保险〕
"1nd~
BBOw adjustment centre 调剂中心
j68Gz5;j adjustment lag 调整过程的时间差距；调整时差
hs*:!&E
adjustment mechanism 调整机制
/kWWwy<
adjustment of loss 亏损调整
< 1r.p<s adjustment process 调整过程；调整程序
LaIif_fie^ adjustment range 调整幅度
z"H% Y 8 administered exchange rate 受管制汇率
SMy&K[ hJ[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
LpiLk| 2i administration expenses 行政费用
d)AkA\neWo administration fee 手续费；行政费
a* D|$<V administration in bankruptcy 破产管理
07MLK8jS administration order 遗产管理令
#nxx\,i> administrator 管理人；遗产管理人
hg&AQk administrator of the estate 遗产管理人
rLXn35O admission of debt 债项承认书
g!Qum RF admission of proof 接纳债权证明
* K 7L5. advance 放贷款项；垫付款项；预支款项；预付款项
( l^lS=x advance account 暂支帐目；预付款帐户
:Oj+Tc9A advance compensation 预付补偿金
Q: LuRE!t advance from shareholder 股东垫款
Umd!j , advance pending reimbursement 预支以待日后付还
x SUR< advanced economy 先进经济体系
| UaI i^ advancement 预付；预付财产
rTJWftH! advances warrant 垫款令
8]L.E advancing 贷出
R.QcXz?d adverse balance 逆差
?t"PawBWE adverse exchange 逆汇
ditzl(L advertisement addressed to shareholders 在报章刊登的致股东通告
x?F{=\z/o advice for collection 托收通知书
0CR;t`M@ advice of drawing 提款通知书；汇票通知书
hh{liS% 10 advice of payment 付款通知
d"cfSH;h Advisory Committee [Securities and Futures Commission]
WT)")0)[ 谘询委员会〔证券及期货事务监察委员会〕
f_\-y&)+* Advisory Committee on Diversification 经济多元化谘询委员会
\X`P
W affidavit 誓章；遗产申报誓章
)}aF =% affidavit of no receipt 述明无收款的誓章
K_xOY
* affiliate 联号；联营公司；附属公司
h ^c'L=dR affiliated company 附属公司；联号；联营公司
(l,o UBRr affirmation [estate duty] 非宗教式宣誓〔遗产税〕
sDC RL%0QK affordability 负担能力
5C&f-* Bh African Development Bank [AfDB] 非洲开发银行
q8lK6p\:W after-acquired property 事后取得的财产
93dotuF after-hours dealing 市后交易
S .jjB after-tax profit 税后盈利；税后利润；税后溢利
@W,Y_8: agency agreement 代理协议
Y>%N uL|s agency expenses 代理机构的开支
+u2Co_FJ& agency fee 代理费
; n@C(hG Agency Law 《代理法》
{MtB!x agent 代理人；承销人
:}z% N7T agent of company 公司代理人
yKI.TR# agent's fee 代理人费；经纪费
P:TpB6.=q aggregate 总计；总数；总体数字
,+RO 5n aggregate amount 总款额；总额
1L|(:m+ aggregate assets and liabilities 总体资产与负债
a Fym&n\ aggregate at constant price 按固定价格计算的总体数字
{P5@2u6S aggregate demand 总需求
._3NqE; aggregate gross position 总持仓量
.R'i=D`Pz aggregate limit 总限额
#j JcgR< aggregate of salaries tax 合计薪俸税
YMd&+J` aggregate performance 总体表现；总体业绩
&1{k^>oz aggregate supply 总体供应
l1[IXw? aggregate surplus 总盈余
dNobvK aggregate total 整体总额
Y< +4>Eh aggregate value 总值；合计价值
yd~fC:_ ] aggregated basis 合计基准
SDwSlwf aggregated net chargeable income 合计应课税入息实额
bij?q\ aggregation 合并计算；合计；总和
C] w< &o aggregation of incomes of husband and wife 夫妇入息合并计算
6~S0t1/t? aggregation of property 财产的总和
ihWz/qx&q agio 差价；贴水
(n/1 :' 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》
)8SP$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
< &2,G5XA 《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》
= 1VH5pVr} Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
m { fQL 《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》
ar|[D7Xrq\ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
c5R{Sl 《香港政府和大韩民国政府关于相互促进和保护投资协定》
yh:,[<q agreement for a settlement 授产协议
VZoOdR:d agreement for assignment 转让协议
}v, THj agreement for sale 售卖协议；买卖协议
bEKLameKv agreement for sale and purchase 买卖协议
DO1{r/Ib.{ agreement for the payment of interest 支付利息协议
8tMte!E agreement for the repayment of money 还款协议
M<unQ1+wh agreement of reinsurance 再保险协议
l,FoK76G Agricultural Bank of China 中国农业银行
s>\g03= air passenger departure tax 飞机乘客离境税
@45 H8|:k Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[u80-x< airport tax 机场税
(do=o&9p m alcohol duty 酒精税
hhGpB$A alienation 让与；让渡；转让
H\mVK!](D alimony 生活费；赡养费
%#9 ~V All Ordinaries Index [AOI] 所有普通股指数
EC'bgFe all risks 全险；综合险
%Z yPK,(" All Sales Record for Stock Market 《股票市场成交报告》
1,QZnF!.x Allied Capital Resources Limited 新联财务有限公司
29^bMau)v all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3L?a4,Q"k} allocation letter 拨款信件
GuWBl$|+b allocation of fund 分配款项；预留款项
fm> K4\2 allocation of profit 利润分配；溢利分配
]F;]<_ allocation warrant 拨款令
2hJ3m+N^ allotment 分配；配股
, ~xU>L^ allotment notice 股份配售通知；配股通知
"}p?pF<'0 allotment of shares 股份分配
--`LP[ll allowable 可获宽免；免税的
#\ B I-zt allowable business loss 可扣除的营业亏损
[Z\1"m allowable expenses 可扣税的支出
?w/nZQWi allowance 免税额；津贴；备抵；准备金
.~L 4#V{c~ allowance for debts 债项的免税额
zI! R-Nb allowance for depreciation by wear and tear 耗损折旧免税额
"v!HKnDT allowance for funeral expenses 殡殓费的免税额
SsX05> allowance for inflation 为通货膨胀而预留的款项；通胀准备金
TSSt@xQ+ allowance for repairs and outgoings 修葺及支出方面的免税额
j#P4Le[t allowance to debtor 给债务人的津贴
tcEf
~|3 alteration of capital 资本更改
i%PHYSJ. alternate trustee 候补受托人
YBIe '(p amalgamation 合并
YO$b# ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
@ ^cgq3H' ambit of charges 征税范围；收费范围
[; ?{BB amended valuation 经修订的估值
0DIM]PS American Commodities Exchange 美国商品交易所
kZ-~
;fBe American Express Bank Limited 美国运通银行
,7j iHF American Stock Exchange 美国证券交易所
Y0O<]2yVx amortization 摊销
y~c[sW amount due from banks 存放银行同业的款项
ptyDv amount due from banks abroad 存放海外银行同业的款项
H)T# R? amount due from holding companies 控股公司欠款
S\g7wXH amount due from local banks 存放本港银行同业的款项
*/dh_P<Yj amount due to banks 银行同业的存款
"Vp: z V<S amount due to banks abroad 海外银行同业的存款
-!G #")< amount due to holding companies 控股公司存款
9c}]:3#XO amount due to local banks 本港银行同业的存款
?>jArzI amount due to outport banks 外埠银行同业的存款
G>S1Ld'MV amount for note issue 发行纸币的款额
_8pkejg amount of bond 担保契据的款额
1vK(^u[ amount of consideration 代价款额
`M n{bd amount of contribution 供款数额
N vHy' amount of indebtedness 负债款额
s k6|_ amount of principal of the loan 贷款本金额
,tF" 4|# amount of rates chargeable 应征差饷数额
^% $W S, amount of share capital 股本额
soQzIx amount of sums assured 承保款额
n;^k amount of variation 变动幅度
7W firRM amount of vote 拨款数额
:$Q]U2$mPS amount payable 应付款额
OGi4m | amount receivable 应收款额
| ,l=v`/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
sFM>gG analysis 分析
[-Tt11 ancillary risk 附属风险
%802H%+ annual account 周年帐目；周年帐目报表；年度决算；年结
YZ:'8< annual accounting date 年结日期
m\ Fb , annual allowance 每年免税额；年积金；年度津贴；年津
5`'au61/2 annual balance 年度余额
T{{AZV"pB annual disposable income 每年可动用收入
MY*>) us\ annual estimates 周年预算
obc^<ZD] annual fee 年费
VueQP| annual general meeting 周年大会
@1-GPmj- annual growth rate 年增率；每年增长率
m *bKy;'8 annual long-term supplement 长期个案每年补助金
xiOrk annual pensionable emolument 可供计算退休金的年薪
q MdtJ(gq annual report 年报
xVz -_z Annual Report on the Consumer Price Index 《消费物价指数年报》
u:H 3.5)% annual return 周年报表；周年申报表；每年报税表格
}V# 9tWW Annual Return Rules 《周年报表规则》
h:Mn$VR, annual review of consumer prices 每年消费物价回顾
p C2c(4 annual roll-forward basis 逐年延展方式
^@LhUs>3 annual salary 年薪
V?V)&y] 4 annual statement 年度报表；年度决算表
Nw$[a$^n 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
^AjYe<RU} annuitant 年金受益人
O{cGk:
y annuity 年金
l)rvh#D annuity contract 年金合约
-anFt+f- annuity on human life 人寿年金
>;&V~q:di antecedent debt 先前的债项
Y=Ar3O*F ante-dated cheque 倒填日期支票
nh&J3b}B! anticipated expenditure 预期开支
i&'^9"Z)O anticipated net profit 预期纯利
[F V=@NI anticipated revenue 预期收入
CbH T # anti-inflation measure 反通货膨胀措施
$h]Y<&('G anti-inflationary stance 反通货膨胀立场
uZ`d&CEh apparent deficit 表面赤字
p5# P
r apparent financial solvency 表面偿债能力
]^6y NtLK apparent partner 表面合伙人
~)m t &
application for personal assessment 个人入息课税申请书
qqt.nrQ^ application of fund 资金应用
NZ+?Ydr8k application to release as liquidator and to destruct the books of accounts and documents
'oHOFH9:{b 申请免除清盘人职务及毁灭帐簿与文件
wI]R+. appointed actuary 委任精算师
k E#_Pc appointed auditor 委任核数师；委任审计师
L[D/#0 qp appointed trustee 委任的受托人
;$tv8%_L[ appointer 委任人
q~'
K9 apportioned pro rata 按比例分摊
Yx}" > ;\ apportionment 分配；分摊
?(NT!es Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5IE+M apportionment formula 分摊方程式
<& Y}j&( apportionment of estate duty 遗产税的分摊
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581/ appraisal 估价；评估
bHQKRV appreciable growth 可观增长
)< x;ra^ appreciable impact 显着影响
X?v ^>mA appreciable increase 可观增长
N4` 9TN7 appreciation 增值；升值
&(uF&-PwO4 appreciation against other currencies 相对其他货币升值
eYD9#y appreciation of the exchange value of Hong Kong dollar 港元汇值上升
!Nxn[^[?. appreciation tax 增值税
@F(3*5c_Y appropriation 拨款；拨用；拨付
mp+\! appropriation account 拨款帐目
?St r*XA; Appropriation Bill 拨款法案
K'{W9~9Lq appropriation-in-aid system 补助拨款办法
LnI{S{]wDh approved assets 核准资产
~q]|pD"\K| approved basket stock 认可一篮子证券
\l=KWa 3Q approved budget 核准预算
Q1ABn acR approved charitable donation 认可慈善捐款
qJFgbq4- approved charitable institution 认可慈善机构
<GT> s approved currency 核准货币；认可货币
cxP9n8CuT approved estimates 核准预算
@(,{_c ] approved estimates of expenditure 核准开支预算
'^oGDlkr H approved overseas insurer 核准海外保险人
ahi57r[ approved overseas trust company 核准海外信托公司
fdq^!MWTi approved pooled investment fund 核准汇集投资基金
6PQ Jgki approved provident fund scheme 认可公积金计划
)*TW\v`B approved provision 核准拨款
kTi PZZI approved redeemable share 核准可赎回股份
]dGr1 ncu approved regional stock 认可地区性证券
4<3?a l& approved retirement scheme 认可退休金计划
i^s`6:rNu approved subordinated loan 核准附属贷款
ghJ,s|lH arbitrage 套戥；套汇；套利
8F` BJ6=' arbitrageur 套戥者；套汇者
\{M rQ2jd arbitrary amount 临时款项
v-7Rb )EP arrangement 措施；安排；协定
rz[uuY7 arrears 欠款
EDgob^> arrears of pay 欠付薪酬
_L:i=.hxN arrears of revenue 逾期未收税款；逾期未收的帐项
5fj articles of association 组织章程；组织细则；组织章程细则
bDh:!M Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
]lB3qEn< ascertainment of profit 确定利润
.X LV:6 "Asia Clear" “亚洲结算系统”
2*-ENW2 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
yjOu]K:X Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
1W}nYU Asian Development Fund [ADF] 亚洲发展基金
kh>SrW]B% Asian dollar bond 亚洲美元债券
\\2k}TsB Asian dollar market 亚洲美元市场
{sna) v$; Asian dollar rate 亚洲美元利率
y[^k*,=
9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
/50g3?X, Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;5Wx $Yfx asked price 沽盘；喊价；索价；卖方报价
_86*.3fQG assessable income 应评税入息
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? assessable loss 应评税亏损
&Xn8oe assessable profit 应评税利润
V'Z&>6Z assessable value 应评税值
Av;q: x? assessed profit 估定利润
94p:| 5@ assessed value 经评估价值
/mMAwx assessment 评税；评定；估价；评税单
F; MF:;mM assessment number 评税编号；估价编号
z*dQIC assessment of additional tax 补加税评税
e0~sUVYf assessment of performance 业绩评估；实绩评价
1o;g1Z/ Assessor 评税主任
n2jvXLJq asset price bubbles 资产价格泡沫
2 <6`TA*m asset-backed securities 具资产保证的证券
20.-;jK assets accretion 资产增值
Uaus>Frx.T assets and liabilities 资产与负债
U=&^H!LVY assets betterment statement 资产递增表；资产改进表
{XDY:`vZ} assets lending 实物放款；有抵押贷款
Uxk[O assets of the company passing on the death 死者去世时转移的公司资产
]M +V SU assets pledged as security for liabilities 用作负债抵押的资产
Z92iil;t assets portfolio 资产投资组合
~|r'2V* assets price 资产价格
O ':0V assets quality 资产质素
jsNH`" assets realization 资产变现
=.qm8+ assets refinancing arrangement 资产再集资安排
9k=U0]!ch assets securitization 资产证券化
7 g A08M[O assets situated outside Hong Kong 在香港以外地方的资产
I9[ 1U assets stripping 削减资产；拆卖资产
kb"_6,[Ms assets value 资产值
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YubAIZ( assignee 承让人
"'z,[v 50& assignment 转让；转让书；转让契
u{OS6Ky assignment of interest 权益转让
X6LhM assignment of letters patent and trade mark 专利证书及商标转让
q3AJwELXw assignment of property 物业转让；物业转让书
n*vTVt)dJ assignment right 转让权
H{\.g=01 assignor 转让人
E(QZ!'%K+m associate 有联系的人；有关连人士；相联者；合伙人；联系人
,?xLT2>J_ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
)h>\05|T associate member 附属会员
Z>(r9 R3{ associated body corporate 相联法人团体
z. 2r@Psk associated company 相联公司；联属公司
(|0.m8D~D associated corporation 相联法团
BR& Aq Association of Chartered Certified Accountants [ACCA] [United Kingdom]
hzT{3YtY2 公认会计师公会〔英国〕
[K cki+ Association of Futures Exchange Brokers 香港期货经纪协会
AfbB~Ll Bq Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
v"P&` 1=T association of underwriters 承保人组织
Pl rkgS0J assumption of control 接管
F`Dg*O assurance 担保；保险；转易；转易书
]^J+ -c assurance of interest 权益的转易
]6$,IKE7 at 19XX price 按一九ＸＸ年价格计算
KG V.S at a discount 按赔价计算；按贴水价格计算；打折扣
! US8aT at a premium 按溢价计算；按升水价格计算
c;:">NR at call 通知付款；按通知
\)OZUch at constant market price 按固定市价计算
ID67?:%r at constant price 按固定价格计算
/9x{^ at cost 按成本计算
g$*/ XSr( at current market price 按当时市价计算；按现时市价计算
fm(mO% at current price 按当时价格计算；按现时价格计算
,op]-CY 5 at factor cost 按要素成本计算；按生产要素成本计算
g>2aIun_Q at money-of-the-day price 按付款当日价格计算
0dgP at or better 按指定或较佳价位〔买卖指令〕
hp b wZ at par 按面值计算；平价
(C8 U at sight 见票即付
doP$N3Zm at the close 按收市盘
v ! 7s
M at the opening 按开市盘
_GVE^yW~z attestation 见证；见证条款
?M *7@t@ at-the-money option 平价期权
g M4P j[W attorney 受权人；受托代表人
yfmp$GO: attornment 新拥有人承认书
o& (wg(Rv attributable profit 可归属利润
>5 )<Uv$ attributable share value 可归属股份价值
D (y+1^> Auckland Stock Exchange 奥克兰证券交易所
f~w>v auction 拍卖
wP[xmO-% auctioneer 拍卖商
NH7`5mF$ audit 审计；核数
%KGq*|GUu Audit Commission 审计署
yJ!OsD Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Z[",$Lt 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〕
KcC!N{ audit review 帐目审查
%'Zc2h&z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
(GCG/8s audited account 审计帐目；经审计的帐目
Iz
DG&c audited annual account 经审计的周年帐目
?Bo?JMV audited balance sheet 经审计的资产负债表
OF c\fW# auditor 核数师；核数主任；审计师
ojHhT\M` auditor's certificate 核数师证明书；审计师证明书
""co6qo #> auditor's report 核数师报告；审计师报告
1HMUHZT Aussie bond 澳元债券
>\V6+ $cNp austerity budget 紧缩预算
q@(1Yivk Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
zVSx$6eiU Australia All Ordinaries Index 澳洲所有普通股票指数
f}^I=pS& Australian Dollar [AUD] 澳元
\+-zRR0 Australian Options Market 澳大利亚期权市场
*)u? ~r(F Australian Securities Commission 澳洲证券事务监察委员会
5L8&/EN9- Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^:`oP"%-T Australian Stock Exchange 澳大利亚证券交易所
~12_D'8D[ Austrian Schilling [ATS] 奥地利先令
"`pN H' authentication 认证；鉴证
S] }}A authority to purchase 委托购买证；委购书
tAF]2VV(e authorization 认可；核准；授权；授权书
\tY"BC4. authorization by direction 指示授权
i+g~ Uj}h authorization by instruction 指令授权
,V,f2W 4 authorization by warrant 令状授权
=I2@/, authorization of unit trust 单位信托的认可
4SgF,ac3r authorized agent 指定代理人
s f (i E(o authorized capital 法定资本
z~,mRgc$B authorized clerk 出市员
\[yr=X authorized dealer 认可交易商
j&5G\6: authorized financial institution 认可财务机构
>c<pDNt? authorized fund 认可基金
+ R!zs authorized fund house 获授权的基金公司；认可基金公司
~g6"'Cya?k authorized institution 认可机构
7paUpQit authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
EIr@g authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
_a](V6 authorized insurer 获授权保险人；获认可承保人
@Mm/C?#*O authorized investment 特准投资项目
j pRBER_X authorized person 获授权人
%SAw;ZtQ: authorized representative 获授权代表
`Oq M8U
@ authorized share capital 法定股本
;j{7!GeKa automated quotation system 自动报价系统
lwc5S `" Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
we3tx{j 自动交易系统〔香港期货交易所有限公司〕
gH[,Xx?BN! automatic adjustment mechanism 自动调整机制
Ojq]HM6f automatic adjustment system 自动调整系统
zJ+3g! Automatic Clearing House 自动票据交换所
mzWP8Hlw automatic exchange rates accumulation system 自动化汇率累集系统
l
_+6=u Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
N2BI_,hI1 automatic teller machine [ATM] 自动柜员机
Z|G/^DK! autopay 自动转帐
Us,)]W.S available assets 可用资产
=!BobC- [b available fiscal reserve 现存财政储备
afHaB/t{R available profit 可用利润
[#Y' dFQ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ciud RK63M average 平均；平均数；海损
uRE*% d> average basic salary 平均基本薪金
)P?IqSEA% average consumer expenditure 平均消费开支；一般消费开支
re^Hc (8M average cost 平均成本
!^e =P%S average cost of land production 增辟土地平均成本
'c V?i&; average daily turnover 平均每日成交额
yhpz5[AuO average daily wage rate 平均每日工资率
rEdY>\' average expenditure pattern 平均开支模式
`9Yn0B. average growth rate 平均增长率
_%~$'H y average net fixed assets 固定资产平均净值
54{q.I@n average of relatives 相对价格平均数
+`B 'r
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3uV4 /% U average propensity to consume 平均消费倾向；一般消费倾向
w7FoL average propensity to save 平均储蓄倾向；一般储蓄倾向
oKA& An average rate 平均率
^rL_C}YBj- average revenue 平均收入；平均收益
%y&]' A average stock 平均库存；平均存货
<_Eg?ePW# average yearly rent 平均年租
%v+=;jw avoidance of double taxation 避免双重课税
lwT9~Hyp avoidance of tax 避税
