A:
!7A"vTs A share Ａ股；甲类股份
3c01uObTL abatement of tax 减税；减扣免税额
lTa1pp
Zw ABN AMRO Bank N.V. 荷兰银行
ljN zYg~- above-the-line expenditure 线上项目支出；经常预算支出
*0=fT}&! above-the-line receipt 线上项目收入；经常预算收入
Nc
G ,0K ABSA Asia Limited 南非联合亚洲有限公司
1U717u absolute change 绝对数值变更
T{_1c oL absolute expenditure 实际开支
@PYW|*VS absolute guideline figure 绝对准则数字
E)KB@f<g* absolute interest 绝对权益
f:_=5e
+ absolute order of discharge 绝对破产解除令
#^ 5a\XJb absolute profit margin 绝对利润幅度
:~\LOKf absolute value 实值；绝对值
[NQmL=l absolutely vested interest 绝对既得权益
9T8|y]0F absorbed cost 已吸收成本；已分摊成本
B1|?RfCe absorption 吸收；分摊；合并
Qy4X#wgD absorption rate 吸收率；摊配率；分摊率
Ty`-r5 ACB Finance Limited 亚洲商业财务有限公司
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T+_ acceptable form of reciprocity 合理的互惠条件
IkSX\* acceptable rate 适当利率；适当汇率
e{v,x1Y_z( acceptance agreement 承兑协议
L@7Qs6G2u acceptance for honour 参加承兑
pwa.q acceptor 承兑人；接受人；受票人
_L$)2sl1R acceptor for honour 参加承兑人
v*&Uk '4E accident insurance 意外保险
Vh 2Bz Accident Insurance Association of Hong Kong 香港意外保险公会
hmc\|IF` accident insurance scheme 意外保险计划
1Z\(:ab13 accident year basis 意外年度基准
5gO /-Zj accommodation 通融；贷款
%l Q[dXp accommodation bill 通融票据；空头票据
] b}B~jD accommodation party 汇票代发人
CkRyzF account balance 帐户余额；帐户结余
[?;`x&y~y account book 帐簿
TcR=GR*cJ account collected in advance 预收款项
X7e>Z)l account current book 往来帐簿
qIB>6bv#x account of after-acquired property 事后取得的财产报告
6kP7 account of defaulter 拖欠帐目
&foD& account payable 应付帐款
# .~ga7Q account payee only [A/C payee only] 只可转帐；存入收款人帐户
r %+Bc Y account receivable 应收帐款
uZ@-e|qto account receivable report 应收帐款报表
pI
&o?n account statement 结单；帐单；会计财务报表
7raSf&{&6b account title 帐户名称；会计科目
!A~d[</]m accountant's report 会计师报告
AnR lH Accountant's Report Rules 会计师报告规则
1#/6r : accounting and auditing procedure 会计与审计程序；会计与核数程序
|a%B| CX Accounting Arrangements 《会计安排》
DYc.to- accounting basis 会计基础
'P+f|d[ accounting by Official Receiver 破产管理署署长呈交的帐目
a@Mq J=<L Accounting Circular 《会计通告》
l+t #"3 accounting class 会计类别
Kl2}o |b accounting date 记帐日期；会计结算日期
k}X[u8A accounting for money 款项核算
X2i*iW< Accounting Officer 会计主任
+e U`H[iu accounting period 会计报告期；会计期
h5x*NM1Ih accounting policy 会计政策；会计方针
I=U+GY: accounting practice 会计惯例
!IN @i:m accounting principle 会计准则
l`DtiJ?$$0 accounting record 会计记录
B# 1:Y;Z accounting report 会计报告
dl:-k r8 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
o\&~CW~@~ Accounting Society of China 中国会计学会
r)Or\HL accounting statement 会计报表
WPtMds4 accounting system 会计制度；会计系统
J`W-]3S# accounting transaction 会计事项；帐务交易
A1Ka(3" accounting treatment 会计处理
"t=UX
-3 accounting year 会计年度
&D]&UQf accretion 增值；添加
9MT? .q accrual 应计项目；应累算数目
Jfb Kf~g accrual basis 应计制；权责发生制
L1rwIOgq^ accrual basis accounting 应计制会计；权责发生制会计
&& &9 accrue 应累算；应计
z* RSMfRW accrued benefit 应累算利益
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nm&~ accrued charges 应计费用
=9^Q"t4 accrued cumulative preference share dividend 应累算的累积优先股股息
p+ RAtR f accrued expenses 应累算费用
>'N!dM.+9 accrued interest payable 应付利息；应计未付利息
Z{} n8 b* accrued interest receivable 应收利息；应计未收利息
R0vww_ fz accrued right 累算权益
V>B'+b +< accruing profit 应累算的利润
m*`cuSU|o accumulated fiscal reserve 累积财政储备
4\\.n accumulated profit 累积利润；滚存溢利
i =-8@ accumulated reserve 累积储备
WK*S 4 c accumulation of surplus income 累积收益盈余
R+d<
fe acquired assets 既得资产
w(Gz({l+ acquisition 收购；购置；取得
kymn)Ea acquisition cost 购置成本
aV<^IxE; acquisition expenses 购置费用
xHHV=M2l(s acquisition of 100% interest 收购全部股权
V`[P4k+b acquisition of control 取得控制权
`os8;`G acquisition of fixed assets 购置固定资产
{8 N=WZ acquisition of shell “买壳”
x )3~il5 acquisition price 收购价
j AQU~Ol_ act of God 天灾
U,'EF[t acting partner 执事合伙人
4#_$@ r active market 买卖活跃的市场；交投畅旺的市场；旺市
Q70b EHLA active partner 积极参与的合伙人
Z2#`}GI_m active trading 交投活跃
IfMpY;ow= actual circulation 实际流通
9qr UM`z$g actual cost 实际成本
Z ^*NnL.' actual expenditure 实际开支；实际支出
)yrAov\z* actual income 实际入息；实际收入；实际收益
./7v",#*.' actual market 现货市场
Sl"BK0:%7 actual price 现货价；实际价格
@UO}W_0ZD actual profit 实际利润
}"n7~| actual quotation 实盘；实际价位；实际报价
qi&D+~Gv! actual year basis 按实际年度计算
Ib6(Bp9.L actuals 实货
1M+oTIN actuarial investigation 精算调查
N 'i,> actuarial principle 精算原则
-6`;},Yr actuarial report 精算师报告
a8zZgIV Actuarial Society of Hong Kong 香港精算学会
nkRK +~> actuarial valuation 精算师估值
E?cZ bn*>` actuary 精算师
doM?8C#` ad referendum agreement 暂定协议；有待覆核的协定
) "[HZ/ ad valorem duty 从价税；按值征税
5,R`@&K3D ad valorem duty system 从价税制
NF mc>0 - ad valorem fee 从价费
DT\ym9 ad valorem tariff 从价关税
{]`p&@ additional allowance 额外免税额
f?^S bp additional amount for unexpired risk 未过期风险的额外款额
=m9 i)Q additional assessable profit 补加应评税利润
) |MJnx9 additional assessment 补加评税
oNIFx5*Z additional commitment 额外承担
3$_*N(e additional commitment vote 额外承担拨款
7}%H2$Do additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
HxIo A additional dependent parent allowance 供养父母额外免税额
P6YQK+ additional provision 额外拨款
B?3juyB`-- additional stamp duty 附加印花税
hVM2/j additional tax 补加税罚款；补加税款
Xu#:Fe}: Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Xpl?g=B&u adjudged bankrupt 被裁定破产
Xm|ib%no adjudicated bankrupt 裁定破产人
,9\Snn adjudication fee 裁定费；评定印花税额手续费；评估契据费
K6B4sE adjudication of bankruptcy 裁定破产；宣告破产
Y@%`ZPJ adjudication of insolvency 裁定无力偿还债务
Y\( ;!o0a adjusted actual 经调整的实数；调整后的实数
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_x_? adjusted current assets 经调整的流动资产；调整后的流动资产
$P nLG]X adjusted figure 经调整的数字；调整后的数额
2+:'0Krc adjusted liabilities 经调整的负债；调整后的负债
,{8v4b- adjusted loss 经调整的亏损；调整后的亏损
OKAkl 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
[;^,CD|P adjusted profit 经调整的利润；调整后的利润
u-szt ? O| adjusted surplus 经调整的盈余额；调整后的盈余额
:u/mTZDi adjusted value 经调整的价值；调整后的价值
41yOXy ;~l adjustment 调整；修订；理算〔保险〕
0x ~`5h adjustment centre 调剂中心
e:E# b~{ adjustment lag 调整过程的时间差距；调整时差
ah+j!e adjustment mechanism 调整机制
smup,RNZRX adjustment of loss 亏损调整
6 D /tK| adjustment process 调整过程；调整程序
x8\<qh*: adjustment range 调整幅度
h e&V# # administered exchange rate 受管制汇率
8+&JQ"UaB Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6/1$< !WH administration expenses 行政费用
R ]P;sk5 administration fee 手续费；行政费
>1ZJ{s e administration in bankruptcy 破产管理
6 P*O&1hv administration order 遗产管理令
7&+Ys administrator 管理人；遗产管理人
`R+,1"5 = administrator of the estate 遗产管理人
6(KmA-!b(O admission of debt 债项承认书
qyyq& admission of proof 接纳债权证明
Im)EDTm$ advance 放贷款项；垫付款项；预支款项；预付款项
<n^3uXzD advance account 暂支帐目；预付款帐户
mQr0sI,o] advance compensation 预付补偿金
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^k#X advance from shareholder 股东垫款
2d`c! advance pending reimbursement 预支以待日后付还
@;Y~frT advanced economy 先进经济体系
_u5 dC advancement 预付；预付财产
/S~m)$vu advances warrant 垫款令
A,#2 ^dR advancing 贷出
SaO3 zz@L adverse balance 逆差
{rXs:N@ adverse exchange 逆汇
61@EDIYPc advertisement addressed to shareholders 在报章刊登的致股东通告
yZ3nRiuRT advice for collection 托收通知书
RH[ +1z8 advice of drawing 提款通知书；汇票通知书
JE;+T[I advice of payment 付款通知
FS@A8Bb Advisory Committee [Securities and Futures Commission]
dR+1aY; 谘询委员会〔证券及期货事务监察委员会〕
:2y"3azxk Advisory Committee on Diversification 经济多元化谘询委员会
"HlgRp]u affidavit 誓章；遗产申报誓章
zwr\ :Hu4 affidavit of no receipt 述明无收款的誓章
"b,%8 affiliate 联号；联营公司；附属公司
+iA=y=;blH affiliated company 附属公司；联号；联营公司
NXU`wnVJ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
aE/D*.0NI affordability 负担能力
ld dp^ #f African Development Bank [AfDB] 非洲开发银行
cdTsRS;E after-acquired property 事后取得的财产
XsL# ;a C after-hours dealing 市后交易
x s!p| after-tax profit 税后盈利；税后利润；税后溢利
~uj;qq agency agreement 代理协议
ln<]-)&C agency expenses 代理机构的开支
6rX_-Mm6w agency fee 代理费
s>%Pd7: Agency Law 《代理法》
T ):SGW agent 代理人；承销人
H%}IuHhN) agent of company 公司代理人
Y*LaBxt Q agent's fee 代理人费；经纪费
X_ ?97iXjx aggregate 总计；总数；总体数字
c/aup aggregate amount 总款额；总额
'{[),*nC n aggregate assets and liabilities 总体资产与负债
2Z/K(J"&J aggregate at constant price 按固定价格计算的总体数字
MGt]' } aggregate demand 总需求
Em^ ( aggregate gross position 总持仓量
l A;a aggregate limit 总限额
P Sx304 aggregate of salaries tax 合计薪俸税
7r
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'2nqHX
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e3m*i}K} aggregate surplus 总盈余
A3{0q>CC aggregate total 整体总额
ziEz.Wn" aggregate value 总值；合计价值
'& yeQ aggregated basis 合计基准
jbmTmh1q aggregated net chargeable income 合计应课税入息实额
Y(6Sp'0 aggregation 合并计算；合计；总和
..<3%fL3 aggregation of incomes of husband and wife 夫妇入息合并计算
XL5Es:"+?S aggregation of property 财产的总和
0 f/.>1M= agio 差价；贴水
%2l7Hmp4H 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》
uT_!'l$fr Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
!#x= JX 《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》
!GK$[9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
${hz e<g 《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》
p{Sh F. Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<{J5W6 《香港政府和大韩民国政府关于相互促进和保护投资协定》
" I+p agreement for a settlement 授产协议
ofdZ1F agreement for assignment 转让协议
6}dR$*= agreement for sale 售卖协议；买卖协议
l]_=:)" ] agreement for sale and purchase 买卖协议
)TmtSSS agreement for the payment of interest 支付利息协议
Re= WfG agreement for the repayment of money 还款协议
q4 k@l agreement of reinsurance 再保险协议
P0GeZ02] Agricultural Bank of China 中国农业银行
,FQK;BU!lh air passenger departure tax 飞机乘客离境税
#kmh:P Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
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airport tax 机场税
KL ?) akk alcohol duty 酒精税
Pz"`MB<'Ik alienation 让与；让渡；转让
(pR .Abq alimony 生活费；赡养费
#AViM_u All Ordinaries Index [AOI] 所有普通股指数
ol YsT**' all risks 全险；综合险
@aG&n(.!u* All Sales Record for Stock Market 《股票市场成交报告》
A( d5G^ Allied Capital Resources Limited 新联财务有限公司
ktH8as^54! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
g:#d l\k allocation letter 拨款信件
!<\Br allocation of fund 分配款项；预留款项
v"Jgw;3 allocation of profit 利润分配；溢利分配
W WG /k17 allocation warrant 拨款令
pW?& J>\6 allotment 分配；配股
.[s2z I allotment notice 股份配售通知；配股通知
qE7R4>5xjO allotment of shares 股份分配
u{f*
M,k allowable 可获宽免；免税的
^U q allowable business loss 可扣除的营业亏损
oFC ) allowable expenses 可扣税的支出
Q<"[C
1Lj allowance 免税额；津贴；备抵；准备金
C Ac
%f9!3 allowance for debts 债项的免税额
&tI#T)SSs allowance for depreciation by wear and tear 耗损折旧免税额
,?-\
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&#m"/g7w4N allowance for inflation 为通货膨胀而预留的款项；通胀准备金
uB.-t^@ allowance for repairs and outgoings 修葺及支出方面的免税额
vS? odqi#n allowance to debtor 给债务人的津贴
xytr2V ]aV alteration of capital 资本更改
qr(`&hB-L alternate trustee 候补受托人
4? (W%? amalgamation 合并
! . HnGb+ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
g!J0L7 i| ambit of charges 征税范围；收费范围
/Z%>ArAx amended valuation 经修订的估值
I!: z,t< American Commodities Exchange 美国商品交易所
NCS!:d:Ry American Express Bank Limited 美国运通银行
RDQ^dui American Stock Exchange 美国证券交易所
3Rv7 Qx amortization 摊销
x4K`]Fvhl amount due from banks 存放银行同业的款项
}IkQA#4$ amount due from banks abroad 存放海外银行同业的款项
HZ"Evl|n amount due from holding companies 控股公司欠款
nBL j [ amount due from local banks 存放本港银行同业的款项
]s1 YaNq amount due to banks 银行同业的存款
a P()|js amount due to banks abroad 海外银行同业的存款
^ @=^;nB amount due to holding companies 控股公司存款
w!3>N"em amount due to local banks 本港银行同业的存款
/2uQCw&x- amount due to outport banks 外埠银行同业的存款
"H IXm amount for note issue 发行纸币的款额
% 4 ~l amount of bond 担保契据的款额
:`,3h% amount of consideration 代价款额
${&5]!E[>D amount of contribution 供款数额
+|RB0}hFS- amount of indebtedness 负债款额
9s$U%F6} amount of principal of the loan 贷款本金额
& eZfQ27$ amount of rates chargeable 应征差饷数额
1cJsj amount of share capital 股本额
o|8`>!hF amount of sums assured 承保款额
t} p@:' amount of variation 变动幅度
V64L,u#`l amount of vote 拨款数额
Zm TDQ`Ix amount payable 应付款额
^y_fRP~ amount receivable 应收款额
`sHuM * Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+V( 5w`qx analysis 分析
I=Zx"'Um ancillary risk 附属风险
i76 Yo5 annual account 周年帐目；周年帐目报表；年度决算；年结
-pb&-@Hul annual accounting date 年结日期
%!j:fJ() annual allowance 每年免税额；年积金；年度津贴；年津
#;tT8[Ewuw annual balance 年度余额
woO y* )@ annual disposable income 每年可动用收入
z4U9n'{ annual estimates 周年预算
%}Q&1P= annual fee 年费
}=}>9DS M annual general meeting 周年大会
">jwh. annual growth rate 年增率；每年增长率
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annual long-term supplement 长期个案每年补助金
L\aB c} annual pensionable emolument 可供计算退休金的年薪
v:_B kHN' annual report 年报
l:(Rb-Wy Annual Report on the Consumer Price Index 《消费物价指数年报》
iZ,YxN<R annual return 周年报表；周年申报表；每年报税表格
6tjcAsV Annual Return Rules 《周年报表规则》
:os z annual review of consumer prices 每年消费物价回顾
!dcwq;Ea annual roll-forward basis 逐年延展方式
j ) vlM+ annual salary 年薪
u:gtOjk2 annual statement 年度报表；年度决算表
e]>or i
8 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
h5zVGr annuitant 年金受益人
t!;/ Z6\Pb annuity 年金
R MYP" annuity contract 年金合约
`TKD<&oL annuity on human life 人寿年金
3tS~:6-/ antecedent debt 先前的债项
GUB`|is^ ante-dated cheque 倒填日期支票
bha?eN anticipated expenditure 预期开支
f^<6`Aeq anticipated net profit 预期纯利
vwGeD|Fb5 anticipated revenue 预期收入
hsLzj\)6 anti-inflation measure 反通货膨胀措施
L;t)c anti-inflationary stance 反通货膨胀立场
sKaE-sbJY apparent deficit 表面赤字
b3$k9dmxV+ apparent financial solvency 表面偿债能力
T3&`<%,f apparent partner 表面合伙人
/\d$/~BFi application for personal assessment 个人入息课税申请书
SS.jL) application of fund 资金应用
Y}R}-+bD/ application to release as liquidator and to destruct the books of accounts and documents
xyHejE} 申请免除清盘人职务及毁灭帐簿与文件
;&;W
T appointed actuary 委任精算师
Ze^jG-SL$9 appointed auditor 委任核数师；委任审计师
2(YPz|~ W appointed trustee 委任的受托人
rw%l*xgX appointer 委任人
!$qKb_#nC apportioned pro rata 按比例分摊
|FR3w0o apportionment 分配；分摊
]rBM5~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
VDEv>u4 apportionment formula 分摊方程式
} /^C|iS7 apportionment of estate duty 遗产税的分摊
q" @ appraisal 估价；评估
>um!Eo appreciable growth 可观增长
V L( < appreciable impact 显着影响
V,7%1TZ: appreciable increase 可观增长
mz7l'4']+ appreciation 增值；升值
4jm K]. appreciation against other currencies 相对其他货币升值
S5=Udd" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4N? v
appreciation tax 增值税
I?!rOU= 0
appropriation 拨款；拨用；拨付
- 0HkT Y appropriation account 拨款帐目
u V6g[J Appropriation Bill 拨款法案
yl]FP@N( appropriation-in-aid system 补助拨款办法
I0= NaZ7 approved assets 核准资产
"i)Yvh[y approved basket stock 认可一篮子证券
do/)~9[4\ approved budget 核准预算
"E!mva*NU approved charitable donation 认可慈善捐款
N1Ee zC'^ approved charitable institution 认可慈善机构
f`<FT'A approved currency 核准货币；认可货币
M@UVpQwgv approved estimates 核准预算
l0 ] d approved estimates of expenditure 核准开支预算
;."<m approved overseas insurer 核准海外保险人
WT3 gNNx| approved overseas trust company 核准海外信托公司
),^eA approved pooled investment fund 核准汇集投资基金
6iezLG 5 approved provident fund scheme 认可公积金计划
PFSLyV* approved provision 核准拨款
W=}Okq)x9I approved redeemable share 核准可赎回股份
y WIm&Q: approved regional stock 认可地区性证券
Xo5$X 7m approved retirement scheme 认可退休金计划
h\[\\m
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AD5)
.}[F arbitrage 套戥；套汇；套利
WPuz]Ty arbitrageur 套戥者；套汇者
E;\M1(\u arbitrary amount 临时款项
l3i,K^Y L arrangement 措施；安排；协定
]n1dp2aH arrears 欠款
L-i>R:N4 arrears of pay 欠付薪酬
*6ZCDm&N arrears of revenue 逾期未收税款；逾期未收的帐项
y f1CXldi articles of association 组织章程；组织细则；组织章程细则
;1AG3P' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
&rq{v!=7 ascertainment of profit 确定利润
i\} :hU-U "Asia Clear" “亚洲结算系统”
iAO5"(>}? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
MEZ{j%-a Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
KJhN J Asian Development Fund [ADF] 亚洲发展基金
G&{HTYP Asian dollar bond 亚洲美元债券
| FM
} Asian dollar market 亚洲美元市场
%B2XznZ: Asian dollar rate 亚洲美元利率
P!g-X%ngo Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
X~T/qFS Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
C"<s/h asked price 沽盘；喊价；索价；卖方报价
TvhJVVQ+? assessable income 应评税入息
N0TeqOi4Y assessable loss 应评税亏损
Ibr%d2yS= assessable profit 应评税利润
8Cf|*C+_' assessable value 应评税值
?2J?XS> assessed profit 估定利润
x!TZ0fq0 assessed value 经评估价值
!AN^ ,v]D assessment 评税；评定；估价；评税单
+JdZPb assessment number 评税编号；估价编号
{Q (}DI assessment of additional tax 补加税评税
:>3=gex@^0 assessment of performance 业绩评估；实绩评价
dz9Y}\2tf Assessor 评税主任
g$37;d3Tx asset price bubbles 资产价格泡沫
GY!C|7kN asset-backed securities 具资产保证的证券
!|{IVm/J assets accretion 资产增值
mNmUUj9z assets and liabilities 资产与负债
{a q9i assets betterment statement 资产递增表；资产改进表
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-1'HC assets lending 实物放款；有抵押贷款
nL `9l1 assets of the company passing on the death 死者去世时转移的公司资产
I `B'1"{ assets pledged as security for liabilities 用作负债抵押的资产
iDb ;_? assets portfolio 资产投资组合
xp \S2@< assets price 资产价格
u</8w&! assets quality 资产质素
I+?hG6NM assets realization 资产变现
Y>6.t"?Q^ assets refinancing arrangement 资产再集资安排
$n=lsDnhQ assets securitization 资产证券化
{")\0|2\x assets situated outside Hong Kong 在香港以外地方的资产
GlYly5F assets stripping 削减资产；拆卖资产
'?Bg;Z'L % assets value 资产值
)najO *n assignee 承让人
rj]
E@W assignment 转让；转让书；转让契
Zc5
:]] assignment of interest 权益转让
9M$/=>^
Z assignment of letters patent and trade mark 专利证书及商标转让
@s* ,xH E assignment of property 物业转让；物业转让书
3}Xc 71|v assignment right 转让权
Mhpdao s assignor 转让人
$g8}^1 associate 有联系的人；有关连人士；相联者；合伙人；联系人
^QL 877 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$xW **& associate member 附属会员
V^fV7hw< associated body corporate 相联法人团体
:- +4:S associated company 相联公司；联属公司
S'i ;xL> associated corporation 相联法团
kT oOIx Association of Chartered Certified Accountants [ACCA] [United Kingdom]
b Y8GA 公认会计师公会〔英国〕
M?&zY
"c Association of Futures Exchange Brokers 香港期货经纪协会
Buc_9Kzw<+ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
cnN OZ$) association of underwriters 承保人组织
j'rS&BI G assumption of control 接管
6 49 != assurance 担保；保险；转易；转易书
L10IF assurance of interest 权益的转易
'imU `zeo at 19XX price 按一九ＸＸ年价格计算
khX|" d360 at a discount 按赔价计算；按贴水价格计算；打折扣
7XAvd- at a premium 按溢价计算；按升水价格计算
I M( u<c$ at call 通知付款；按通知
e<+<lj " at constant market price 按固定市价计算
C3 ;[e0.1b at constant price 按固定价格计算
UZxmh sv at cost 按成本计算
[~%`N*G at current market price 按当时市价计算；按现时市价计算
&w\ I<J`T at current price 按当时价格计算；按现时价格计算
yXf MzG at factor cost 按要素成本计算；按生产要素成本计算
P'[<A Z at money-of-the-day price 按付款当日价格计算
m#@_8_ M at or better 按指定或较佳价位〔买卖指令〕
G?)vWM`j at par 按面值计算；平价
.Ao0;:;(2- at sight 见票即付
K b(9)Re at the close 按收市盘
';YgG<u at the opening 按开市盘
D' i6",Z > attestation 见证；见证条款
!$xu(D. at-the-money option 平价期权
Eu<r$6Q0}o attorney 受权人；受托代表人
.[pUuVq] attornment 新拥有人承认书
J\`^:tcG attributable profit 可归属利润
4 br 6 $ attributable share value 可归属股份价值
|r =DBd3 Auckland Stock Exchange 奥克兰证券交易所
8I#D`yVKc auction 拍卖
&a #GXf auctioneer 拍卖商
NB)t7/Us audit 审计；核数
O.\ h'3C Audit Commission 审计署
7sV /_3H+ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3oB C
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〕
/&s}<BMHU audit review 帐目审查
Y`li> .\ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
>)Dhi+D audited account 审计帐目；经审计的帐目
,;i A 2 audited annual account 经审计的周年帐目
;sQbn|=e" audited balance sheet 经审计的资产负债表
@EZ>f5IO+ auditor 核数师；核数主任；审计师
C3"&sdLb$ auditor's certificate 核数师证明书；审计师证明书
$G";2 ( -k auditor's report 核数师报告；审计师报告
gA:TL{X0 Aussie bond 澳元债券
bx;f`8SN austerity budget 紧缩预算
qu{mqkfN> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
J_"3UZ~& Australia All Ordinaries Index 澳洲所有普通股票指数
ZgYZwc&- Australian Dollar [AUD] 澳元
'D6
bmz Australian Options Market 澳大利亚期权市场
qo;)X0 N Australian Securities Commission 澳洲证券事务监察委员会
~[18q+, Australian Society of Certified Practising Accountants 澳洲执业会计师公会
IC~ljy]y_ Australian Stock Exchange 澳大利亚证券交易所
J W " Austrian Schilling [ATS] 奥地利先令
uLW/f=7 L authentication 认证；鉴证
)x\z@g authority to purchase 委托购买证；委购书
$h[ Yz l authorization 认可；核准；授权；授权书
j$P I,` authorization by direction 指示授权
TmP8 q
authorization by instruction 指令授权
x:-`o_Q*i authorization by warrant 令状授权
(V9h2g&8L authorization of unit trust 单位信托的认可
mK\aI authorized agent 指定代理人
r*d Q5
_ authorized capital 法定资本
,U=E[X=H authorized clerk 出市员
Auac>')&Q authorized dealer 认可交易商
3M*Y= ?pI authorized financial institution 认可财务机构
[j0w \{ authorized fund 认可基金
JMsHK,( authorized fund house 获授权的基金公司；认可基金公司
%zljH"F authorized institution 认可机构
n7iE8SK|k authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
U$J5r+> authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I :&# U$ authorized insurer 获授权保险人；获认可承保人
$c =&0yt5 authorized investment 特准投资项目
oyvtZ /@ authorized person 获授权人
mxL;;- authorized representative 获授权代表
TzF0/T ! authorized share capital 法定股本
*.8:'F automated quotation system 自动报价系统
*8-p7,D Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
otnV-7 )@ 自动交易系统〔香港期货交易所有限公司〕
0vckoE automatic adjustment mechanism 自动调整机制
_S5gcPcF" automatic adjustment system 自动调整系统
#s^s_8#&e Automatic Clearing House 自动票据交换所
mQ,{=C=D automatic exchange rates accumulation system 自动化汇率累集系统
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E6YFy Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
1v]t!}W:6 automatic teller machine [ATM] 自动柜员机
A2_ Ls ;] autopay 自动转帐
B$7[8h available assets 可用资产
_3&/(B%H available fiscal reserve 现存财政储备
Q
X):T#^V available profit 可用利润
?`i|" y # Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8MQ bLj'H average 平均；平均数；海损
Zd XKI{b average basic salary 平均基本薪金
Zh? V,39 average consumer expenditure 平均消费开支；一般消费开支
y4r2 }8fi average cost 平均成本
[oJ& J>U' average cost of land production 增辟土地平均成本
JU2P%3 average daily turnover 平均每日成交额
`axQd%:AC average daily wage rate 平均每日工资率
`&,_xUA average expenditure pattern 平均开支模式
"c EvFY average growth rate 平均增长率
8J^d7uC average net fixed assets 固定资产平均净值
+7^w9G average of relatives 相对价格平均数
A t|h t average price 平均价格
% &2B average propensity to consume 平均消费倾向；一般消费倾向
v?{vg?vI average propensity to save 平均储蓄倾向；一般储蓄倾向
2;}xN! 8 average rate 平均率
&m4f1ZO* average revenue 平均收入；平均收益
l]>!`'sJL average stock 平均库存；平均存货
|i s 9 average yearly rent 平均年租
Crg#6k1~EN avoidance of double taxation 避免双重课税
~=Fk/ avoidance of tax 避税
