A:
W-1Ub |8C A share Ａ股；甲类股份
LmR OG-9 abatement of tax 减税；减扣免税额
5C-n"8 &C& ABN AMRO Bank N.V. 荷兰银行
>Zm|R|{BE above-the-line expenditure 线上项目支出；经常预算支出
vHymSU/J above-the-line receipt 线上项目收入；经常预算收入
<&1hJ)O ABSA Asia Limited 南非联合亚洲有限公司
,0, &
L absolute change 绝对数值变更
?[5_/0L,= absolute expenditure 实际开支
up?S (.*B absolute guideline figure 绝对准则数字
FSZ :}Q absolute interest 绝对权益
y>J6)F
= absolute order of discharge 绝对破产解除令
pug;1UZ absolute profit margin 绝对利润幅度
!r*JGv= absolute value 实值；绝对值
L_zB/(h absolutely vested interest 绝对既得权益
.,p@ee$q absorbed cost 已吸收成本；已分摊成本
'A/{7*, absorption 吸收；分摊；合并
Co <F<e Xe absorption rate 吸收率；摊配率；分摊率
B]#iZ, Tp ACB Finance Limited 亚洲商业财务有限公司
#@M'*X_%}K acceptable form of reciprocity 合理的互惠条件
V8%( h[ acceptable rate 适当利率；适当汇率
Zqg
Ag N@ acceptance agreement 承兑协议
bwjLMWEVq acceptance for honour 参加承兑
t/x]vCP,2D acceptor 承兑人；接受人；受票人
Zq/=uB7Z acceptor for honour 参加承兑人
`g} en%5b\ accident insurance 意外保险
2DBFY1[P k Accident Insurance Association of Hong Kong 香港意外保险公会
5.Nc6$
N accident insurance scheme 意外保险计划
i[e-dT:*R accident year basis 意外年度基准
6,p;8I accommodation 通融；贷款
/-ewCCzZV accommodation bill 通融票据；空头票据
Pz' Z n accommodation party 汇票代发人
F
n*+uk account balance 帐户余额；帐户结余
=~$)Ie u account book 帐簿
>ufN[ab account collected in advance 预收款项
bXWodOSN account current book 往来帐簿
N?s5h? account of after-acquired property 事后取得的财产报告
2ZMVYa2%( account of defaulter 拖欠帐目
u |ru$cIo account payable 应付帐款
Eds{-x|10 account payee only [A/C payee only] 只可转帐；存入收款人帐户
"SwM%j account receivable 应收帐款
XXW.U ios account receivable report 应收帐款报表
1 u~.^O}J account statement 结单；帐单；会计财务报表
{ *qz<U > account title 帐户名称；会计科目
HqA~ q accountant's report 会计师报告
?tr q e/ Accountant's Report Rules 会计师报告规则
W^9=z~-h accounting and auditing procedure 会计与审计程序；会计与核数程序
(=D^BXtH| Accounting Arrangements 《会计安排》
aD? y Sc} accounting basis 会计基础
5[$Tpn#K7 accounting by Official Receiver 破产管理署署长呈交的帐目
XV<{tqa Accounting Circular 《会计通告》
} q r
, accounting class 会计类别
IqjH accounting date 记帐日期；会计结算日期
G]>P!] accounting for money 款项核算
Jy#2 1 Accounting Officer 会计主任
NK(; -~{P accounting period 会计报告期；会计期
YjeHNPf accounting policy 会计政策；会计方针
G c:oS vm accounting practice 会计惯例
&G!2T!xx accounting principle 会计准则
].*I Z accounting record 会计记录
9Or accounting report 会计报告
l:"zYcp% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
5sF?0P;ln Accounting Society of China 中国会计学会
jE, oEt O; accounting statement 会计报表
.Aa( accounting system 会计制度；会计系统
_dw6 C2]P accounting transaction 会计事项；帐务交易
EAnw:yUV( accounting treatment 会计处理
n@| &j h accounting year 会计年度
CEb al\R accretion 增值；添加
6%UhP;( accrual 应计项目；应累算数目
I/w=!Ih accrual basis 应计制；权责发生制
pS<j>y accrual basis accounting 应计制会计；权责发生制会计
cvv(OkC accrue 应累算；应计
Iqm QQ_KH accrued benefit 应累算利益
,OaPrAt- accrued charges 应计费用
h*zHmkFR accrued cumulative preference share dividend 应累算的累积优先股股息
JdA3O{mT) accrued expenses 应累算费用
e^Lt {/ accrued interest payable 应付利息；应计未付利息
`n`aA)|< accrued interest receivable 应收利息；应计未收利息
A/U, | accrued right 累算权益
Z^vcODeC$ accruing profit 应累算的利润
iN@+,]Yjl accumulated fiscal reserve 累积财政储备
L+$9 ,<'[ accumulated profit 累积利润；滚存溢利
T! fF1cpF\ accumulated reserve 累积储备
gJI(d6 accumulation of surplus income 累积收益盈余
C XiSin acquired assets 既得资产
yBxWBW*e acquisition 收购；购置；取得
nQ^ <h. acquisition cost 购置成本
}Dc?Emb acquisition expenses 购置费用
|R$/oq acquisition of 100% interest 收购全部股权
p7Q
%)5o acquisition of control 取得控制权
Wfyap)y acquisition of fixed assets 购置固定资产
M8'
GbF=1 acquisition of shell “买壳”
sAU! u acquisition price 收购价
0hx EI act of God 天灾
ni P/i acting partner 执事合伙人
\A9hYTC) active market 买卖活跃的市场；交投畅旺的市场；旺市
p4' Qki8Hd active partner 积极参与的合伙人
lip1wR7 active trading 交投活跃
$P%b?Y/ actual circulation 实际流通
h"+|)'*n actual cost 实际成本
OQ m-BL actual expenditure 实际开支；实际支出
LTc= D actual income 实际入息；实际收入；实际收益
X DrNc!XN actual market 现货市场
4^rO K actual price 现货价；实际价格
} h0
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O
E56J-*}x actual quotation 实盘；实际价位；实际报价
a6fqtkZ x actual year basis 按实际年度计算
00 )=3@D actuals 实货
H- aSLc actuarial investigation 精算调查
W At | J2 actuarial principle 精算原则
}
h pTS_ actuarial report 精算师报告
Y^W.gGM Actuarial Society of Hong Kong 香港精算学会
D%k]D/ actuarial valuation 精算师估值
Z39I*-6F9W actuary 精算师
{:r8X ad referendum agreement 暂定协议；有待覆核的协定
c'r7sI%Yi ad valorem duty 从价税；按值征税
atO/Tp ad valorem duty system 从价税制
!@[@ xdV ad valorem fee 从价费
v"dj%75O?e ad valorem tariff 从价关税
;\Vi~2!8 additional allowance 额外免税额
Oh mi(s
additional amount for unexpired risk 未过期风险的额外款额
nXuoRZ additional assessable profit 补加应评税利润
27!9LU additional assessment 补加评税
#=B~}
_ additional commitment 额外承担
w$5#jJX\ additional commitment vote 额外承担拨款
3d|n\! 1r additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}TS4D={1 additional dependent parent allowance 供养父母额外免税额
<MH| <hP additional provision 额外拨款
0au\X$)Q additional stamp duty 附加印花税
cp7Rpqg additional tax 补加税罚款；补加税款
4uG:*0{Yx Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_U`_;=( adjudged bankrupt 被裁定破产
z rV adjudicated bankrupt 裁定破产人
$'2yPoR adjudication fee 裁定费；评定印花税额手续费；评估契据费
|
D jgm7$* adjudication of bankruptcy 裁定破产；宣告破产
K qt,sJ adjudication of insolvency 裁定无力偿还债务
_,JdL '[d adjusted actual 经调整的实数；调整后的实数
KvrcO#-sL adjusted current assets 经调整的流动资产；调整后的流动资产
^SouA[ adjusted figure 经调整的数字；调整后的数额
1Go ju ey adjusted liabilities 经调整的负债；调整后的负债
#D-L>7,jA adjusted loss 经调整的亏损；调整后的亏损
qs]7S^yw 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
$`&u u adjusted profit 经调整的利润；调整后的利润
}.UE< >OX adjusted surplus 经调整的盈余额；调整后的盈余额
,!RbFME&H adjusted value 经调整的价值；调整后的价值
Iq -+X3i adjustment 调整；修订；理算〔保险〕
g0!{ CW adjustment centre 调剂中心
loLN
~6 adjustment lag 调整过程的时间差距；调整时差
L[Dr[ adjustment mechanism 调整机制
Ws ;}D}+ adjustment of loss 亏损调整
aQK>q. t adjustment process 调整过程；调整程序
)` ZTu -| adjustment range 调整幅度
MWS=$N)v* administered exchange rate 受管制汇率
5`B ! 1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
qd FYf/y administration expenses 行政费用
mGmkeD' administration fee 手续费；行政费
X Y;cz administration in bankruptcy 破产管理
?4U|6|1 administration order 遗产管理令
Gn*vVZ@`x administrator 管理人；遗产管理人
"Oh(&N:U administrator of the estate 遗产管理人
iS{8cN3R admission of debt 债项承认书
tC=`J%Ik admission of proof 接纳债权证明
D:gskK+o6M advance 放贷款项；垫付款项；预支款项；预付款项
,
LP | M: advance account 暂支帐目；预付款帐户
;@$B{/Q advance compensation 预付补偿金
%y/8i%@6 advance from shareholder 股东垫款
#*[G,s#t^ advance pending reimbursement 预支以待日后付还
5mD]uB 9 advanced economy 先进经济体系
vbeYe2 ;( advancement 预付；预付财产
xJ|3}o:, advances warrant 垫款令
E r6'Ig| U advancing 贷出
8 yH* adverse balance 逆差
?v gHu adverse exchange 逆汇
SV4a_m? advertisement addressed to shareholders 在报章刊登的致股东通告
2<*DL 6 advice for collection 托收通知书
=jX'FNv# advice of drawing 提款通知书；汇票通知书
; c'9Xyl- advice of payment 付款通知
4$+9Wv Advisory Committee [Securities and Futures Commission]
FBYA d@="2 谘询委员会〔证券及期货事务监察委员会〕
< xm>_~,w Advisory Committee on Diversification 经济多元化谘询委员会
tnbtfG;z# affidavit 誓章；遗产申报誓章
z#8d\X/ affidavit of no receipt 述明无收款的誓章
;Q;u^T` affiliate 联号；联营公司；附属公司
(bIg6_U7\ affiliated company 附属公司；联号；联营公司
2sJj -3J affirmation [estate duty] 非宗教式宣誓〔遗产税〕
94umk*ib affordability 负担能力
7B`,q-x. African Development Bank [AfDB] 非洲开发银行
y~ JCSzpU after-acquired property 事后取得的财产
a_UVb'z after-hours dealing 市后交易
`i8KI E after-tax profit 税后盈利；税后利润；税后溢利
)|88wa(M agency agreement 代理协议
s :j "8ZH agency expenses 代理机构的开支
==[a7|q agency fee 代理费
$ePBw~yu Agency Law 《代理法》
ZX0Z N2 ] agent 代理人；承销人
6]%79?'A agent of company 公司代理人
Mb6 #97 agent's fee 代理人费；经纪费
yB &+2 aggregate 总计；总数；总体数字
btC 0w^5 aggregate amount 总款额；总额
@?A 39G{ aggregate assets and liabilities 总体资产与负债
f3>8ZB4 aggregate at constant price 按固定价格计算的总体数字
f#RI&I\ aggregate demand 总需求
Mt@P}4 aggregate gross position 总持仓量
Nj2f?',;U aggregate limit 总限额
5YlY=J aggregate of salaries tax 合计薪俸税
Dl kHE8r\ aggregate performance 总体表现；总体业绩
m]yt6b4 aggregate supply 总体供应
F F"6~ aggregate surplus 总盈余
. mDh9V5 aggregate total 整体总额
OIK14D: aggregate value 总值；合计价值
qHGXs@*M& aggregated basis 合计基准
y`?{ 2#1H aggregated net chargeable income 合计应课税入息实额
paUlp7x aggregation 合并计算；合计；总和
{
jnQoxN aggregation of incomes of husband and wife 夫妇入息合并计算
*^XfEO aggregation of property 财产的总和
q$$:<*Uy agio 差价；贴水
e> -a\g 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》
5 } 9}4e Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
X]J]7\4tF\ 《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》
G:f\wK[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%ec9`0^4S 《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》
(o/HLmr@Y Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
gWo `i 《香港政府和大韩民国政府关于相互促进和保护投资协定》
OC|9~B1 agreement for a settlement 授产协议
g0m6D:f agreement for assignment 转让协议
oaI|A^v agreement for sale 售卖协议；买卖协议
ESk<*- agreement for sale and purchase 买卖协议
lF]cUp#< agreement for the payment of interest 支付利息协议
+?[ ,y agreement for the repayment of money 还款协议
a1;P2ikuK agreement of reinsurance 再保险协议
qc}r.'p Agricultural Bank of China 中国农业银行
sN^3bfi!i air passenger departure tax 飞机乘客离境税
yJx{ 6 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
KgtMrT5<q airport tax 机场税
5:mS~ alcohol duty 酒精税
" h,<PF alienation 让与；让渡；转让
6N}>@Y5 alimony 生活费；赡养费
Vy-EY*r| All Ordinaries Index [AOI] 所有普通股指数
C3n_'O all risks 全险；综合险
2\flTO2Ny All Sales Record for Stock Market 《股票市场成交报告》
;\@co5.= Allied Capital Resources Limited 新联财务有限公司
olNgtSX all-items index [Consumer Price Index] 总指数〔消费物价指数〕
T~%}(0=m allocation letter 拨款信件
), >jBYMJ allocation of fund 分配款项；预留款项
M+<xX) allocation of profit 利润分配；溢利分配
<$#b3F"I allocation warrant 拨款令
(U"Ub;[7 allotment 分配；配股
. z/M ( allotment notice 股份配售通知；配股通知
WPBn?vb0< allotment of shares 股份分配
MB9tnGO-Q allowable 可获宽免；免税的
\atztC{-L> allowable business loss 可扣除的营业亏损
BlF]-dF\ allowable expenses 可扣税的支出
s? /#8 ` allowance 免税额；津贴；备抵；准备金
=H T:p:S allowance for debts 债项的免税额
Ys@M1o allowance for depreciation by wear and tear 耗损折旧免税额
L-}>;M$Y) allowance for funeral expenses 殡殓费的免税额
box(FjrZE allowance for inflation 为通货膨胀而预留的款项；通胀准备金
E5d?toZ,8" allowance for repairs and outgoings 修葺及支出方面的免税额
*u$MqN allowance to debtor 给债务人的津贴
c d8~y alteration of capital 资本更改
<}~` YU>=v alternate trustee 候补受托人
!`8W NY?K amalgamation 合并
#}50oWE ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
G3{t{XkV ambit of charges 征税范围；收费范围
TqbDj|7`R amended valuation 经修订的估值
\\80c65- American Commodities Exchange 美国商品交易所
}cK<2J# American Express Bank Limited 美国运通银行
.\kc WeC\ American Stock Exchange 美国证券交易所
2 BLcun amortization 摊销
wYtL1D( amount due from banks 存放银行同业的款项
`= A*ei5 amount due from banks abroad 存放海外银行同业的款项
c+l1#[D nc amount due from holding companies 控股公司欠款
l MCoc 'ae amount due from local banks 存放本港银行同业的款项
_qg)^M 6 amount due to banks 银行同业的存款
*={`
% amount due to banks abroad 海外银行同业的存款
yvxdl=s amount due to holding companies 控股公司存款
x0^O? UR amount due to local banks 本港银行同业的存款
x!k lnpGp amount due to outport banks 外埠银行同业的存款
ZC JOh8 amount for note issue 发行纸币的款额
3.q%?S}* amount of bond 担保契据的款额
1eC1Cyw amount of consideration 代价款额
T+z]ztO amount of contribution 供款数额
pK=$)<I"6 amount of indebtedness 负债款额
90)0\i+P amount of principal of the loan 贷款本金额
O R[6pr@ amount of rates chargeable 应征差饷数额
\Q+9sV
5,[ amount of share capital 股本额
808E ) amount of sums assured 承保款额
uT8@p8 amount of variation 变动幅度
t^HQ=*c amount of vote 拨款数额
lv_|ws amount payable 应付款额
n:zoN2lC amount receivable 应收款额
)i&z!|/2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
e0O2 >w analysis 分析
Z% 3] ancillary risk 附属风险
Ekx 3GM_] annual account 周年帐目；周年帐目报表；年度决算；年结
J /3qJst annual accounting date 年结日期
ZMmaM "9 annual allowance 每年免税额；年积金；年度津贴；年津
csg :# -gE annual balance 年度余额
K 31G>k@ annual disposable income 每年可动用收入
FLI\SF< annual estimates 周年预算
_3UH "9g{ annual fee 年费
z;:c_y!f annual general meeting 周年大会
}q1@[
a E annual growth rate 年增率；每年增长率
3L$_OXx annual long-term supplement 长期个案每年补助金
-%]O-' annual pensionable emolument 可供计算退休金的年薪
%(a <(3r annual report 年报
% {\|/#>: Annual Report on the Consumer Price Index 《消费物价指数年报》
k0IW,z% annual return 周年报表；周年申报表；每年报税表格
1:<= zqh0 Annual Return Rules 《周年报表规则》
4`F(Rw eGx annual review of consumer prices 每年消费物价回顾
;D^%)v /i annual roll-forward basis 逐年延展方式
?Xm! ;sS0 annual salary 年薪
8H4"mxO annual statement 年度报表；年度决算表
1iq,Gd-G. 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
<7HVkAa annuitant 年金受益人
J&4QI( b. annuity 年金
u.(
WW(/N annuity contract 年金合约
QFOmnb Jg annuity on human life 人寿年金
5mB%Xh;bg antecedent debt 先前的债项
#L}Y Z ante-dated cheque 倒填日期支票
uGm~ Oo anticipated expenditure 预期开支
rQ|^H Nj anticipated net profit 预期纯利
k CkSu- anticipated revenue 预期收入
NvH9?Ek" anti-inflation measure 反通货膨胀措施
|cp BoU anti-inflationary stance 反通货膨胀立场
qd*3| O^ apparent deficit 表面赤字
'< ]:su + apparent financial solvency 表面偿债能力
7.fpGzUM apparent partner 表面合伙人
V{17iRflf application for personal assessment 个人入息课税申请书
D"o}X TH application of fund 资金应用
"dfq application to release as liquidator and to destruct the books of accounts and documents
,]?Xf > 申请免除清盘人职务及毁灭帐簿与文件
H.EgL@;mb appointed actuary 委任精算师
&6fNPD(| appointed auditor 委任核数师；委任审计师
*Dr -{\9 appointed trustee 委任的受托人
12 HBq8o appointer 委任人
`]^0lD=eI apportioned pro rata 按比例分摊
jf0D apportionment 分配；分摊
~m^.&mv3/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~Ze F5 apportionment formula 分摊方程式
85;
BS' apportionment of estate duty 遗产税的分摊
' uvTOgP, appraisal 估价；评估
Rd6 ? , appreciable growth 可观增长
3R(GO.n=] appreciable impact 显着影响
8hWB T UN appreciable increase 可观增长
}
DY{> D> appreciation 增值；升值
USz |Rh appreciation against other currencies 相对其他货币升值
;xFx%^M}br appreciation of the exchange value of Hong Kong dollar 港元汇值上升
n>]`8+a~%X appreciation tax 增值税
"&jA
CI appropriation 拨款；拨用；拨付
)%rGD
=2~ appropriation account 拨款帐目
X|+ o4R? Appropriation Bill 拨款法案
oTOr,Mn0\6 appropriation-in-aid system 补助拨款办法
R;,&s!\< approved assets 核准资产
N6wea] approved basket stock 认可一篮子证券
WP, Ll\K)7 approved budget 核准预算
{awv= s
approved charitable donation 认可慈善捐款
/ fBi9=}+ approved charitable institution 认可慈善机构
q{v:T}Q|A approved currency 核准货币；认可货币
D=}UK d approved estimates 核准预算
@UCI^a~w approved estimates of expenditure 核准开支预算
YXE?b @W" approved overseas insurer 核准海外保险人
X`km\\ * approved overseas trust company 核准海外信托公司
/BB(riG approved pooled investment fund 核准汇集投资基金
^V sX9 approved provident fund scheme 认可公积金计划
_@I8B approved provision 核准拨款
C
Z8F e$F approved redeemable share 核准可赎回股份
?E1<>4S 8 approved regional stock 认可地区性证券
([~9v@+ approved retirement scheme 认可退休金计划
E (DNK approved subordinated loan 核准附属贷款
~hi \*W6jg arbitrage 套戥；套汇；套利
oBZ\mk L arbitrageur 套戥者；套汇者
.?7u'%6x?{ arbitrary amount 临时款项
KL:x!GsV5e arrangement 措施；安排；协定
\7W>3 arrears 欠款
<a/TDW arrears of pay 欠付薪酬
~jdvxoX- arrears of revenue 逾期未收税款；逾期未收的帐项
a12 Q/K articles of association 组织章程；组织细则；组织章程细则
m0xL'g6F Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6*`KC)a ascertainment of profit 确定利润
6 &~ 8TH "Asia Clear" “亚洲结算系统”
qEvHrsw}, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
RlH|G Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*?|LE
C Asian Development Fund [ADF] 亚洲发展基金
\]Nlka Asian dollar bond 亚洲美元债券
VC%{qal;q Asian dollar market 亚洲美元市场
~R7F[R Asian dollar rate 亚洲美元利率
>B)&mC$$S Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
oRl~x^[%[- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
&R $6d G4 asked price 沽盘；喊价；索价；卖方报价
eF ]`?AeWQ assessable income 应评税入息
h LYy assessable loss 应评税亏损
[?rK9I& assessable profit 应评税利润
k
I { )" assessable value 应评税值
USgZ%xk2 assessed profit 估定利润
Rf *we+ assessed value 经评估价值
Tb~|p_;o assessment 评税；评定；估价；评税单
(,Zy 2wr= assessment number 评税编号；估价编号
y/}[S@4uB assessment of additional tax 补加税评税
W\mj?R assessment of performance 业绩评估；实绩评价
N ] KS \ Assessor 评税主任
+O`3eP`u asset price bubbles 资产价格泡沫
<a9<rF =r asset-backed securities 具资产保证的证券
L%G/%*7;c assets accretion 资产增值
VyQ@. Lm assets and liabilities 资产与负债
H CKD0xx assets betterment statement 资产递增表；资产改进表
;Du+C% assets lending 实物放款；有抵押贷款
8K: RoR assets of the company passing on the death 死者去世时转移的公司资产
bI~ R6o assets pledged as security for liabilities 用作负债抵押的资产
WZz8VF assets portfolio 资产投资组合
a=(D`lQ8 assets price 资产价格
'@4M yg* b assets quality 资产质素
Hh^EMQk assets realization 资产变现
l=EnK"aU assets refinancing arrangement 资产再集资安排
gc~nT/lfK assets securitization 资产证券化
Z)
nB assets situated outside Hong Kong 在香港以外地方的资产
+S z%2 Q assets stripping 削减资产；拆卖资产
t8 vR9]n assets value 资产值
$~x#Q?-y assignee 承让人
&72
( < assignment 转让；转让书；转让契
|'mwr! assignment of interest 权益转让
UC3&:aQ! assignment of letters patent and trade mark 专利证书及商标转让
7Mx F?
I assignment of property 物业转让；物业转让书
Gn*cphb assignment right 转让权
]=X6*
E*/E assignor 转让人
L{; Sc_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
_=,\uIrk Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,1xX`: associate member 附属会员
#cHH<09 rl associated body corporate 相联法人团体
9o)sSaTx= associated company 相联公司；联属公司
UoD S)(i associated corporation 相联法团
A0m j!P 9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
6"3-8orj 公认会计师公会〔英国〕
G$# Q:]N Association of Futures Exchange Brokers 香港期货经纪协会
'G] P09`*) Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
NC ]]`O2r@ association of underwriters 承保人组织
2o8: [3C5 assumption of control 接管
>"LHr&;m&h assurance 担保；保险；转易；转易书
^HS;\8Xvb assurance of interest 权益的转易
:P,g, at 19XX price 按一九ＸＸ年价格计算
U;SReWqU at a discount 按赔价计算；按贴水价格计算；打折扣
0L->e(Vf7u at a premium 按溢价计算；按升水价格计算
8 $5
y]%! at call 通知付款；按通知
uD'yzR!]+ at constant market price 按固定市价计算
.bdp=vbA at constant price 按固定价格计算
xIt' o(jQH at cost 按成本计算
Y-I u&H+\ at current market price 按当时市价计算；按现时市价计算
!H)$_d \uj at current price 按当时价格计算；按现时价格计算
|nOqy &B at factor cost 按要素成本计算；按生产要素成本计算
;Dh\2! sr at money-of-the-day price 按付款当日价格计算
z@bq*':~J at or better 按指定或较佳价位〔买卖指令〕
++9?LH4S4 at par 按面值计算；平价
j-~x==c-; at sight 见票即付
%}.4c8 at the close 按收市盘
@`Fv}RY{ at the opening 按开市盘
'=s{9lxn^ attestation 见证；见证条款
,W8E U at-the-money option 平价期权
%@L[=\
9 attorney 受权人；受托代表人
-|z
]Ir attornment 新拥有人承认书
KU]co4]8^s attributable profit 可归属利润
Za[ ?CA attributable share value 可归属股份价值
`ef C4#*!! Auckland Stock Exchange 奥克兰证券交易所
"Wz8f auction 拍卖
fAEgrw%Ti auctioneer 拍卖商
7Sha u%2C audit 审计；核数
Dx)>`yJk$; Audit Commission 审计署
{ ^J/S}L] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
V /.Na(C~ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
`!Z0 ; qk audit review 帐目审查
F b2,2Px Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3!l+) g audited account 审计帐目；经审计的帐目
}na0 audited annual account 经审计的周年帐目
D_SXxP[! g audited balance sheet 经审计的资产负债表
^"dVz. auditor 核数师；核数主任；审计师
I45 kPfu auditor's certificate 核数师证明书；审计师证明书
~^{>!wU+ auditor's report 核数师报告；审计师报告
}l>\D~:M Aussie bond 澳元债券
lpq) vKM}^ austerity budget 紧缩预算
`Wl_yC_*G; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
m&PfZ%'[ Australia All Ordinaries Index 澳洲所有普通股票指数
MZ2/ks Australian Dollar [AUD] 澳元
]QU
9|1 Australian Options Market 澳大利亚期权市场
saRYd{%+ Australian Securities Commission 澳洲证券事务监察委员会
f 7R/i Australian Society of Certified Practising Accountants 澳洲执业会计师公会
r|MBkpcvp Australian Stock Exchange 澳大利亚证券交易所
1'NJ[
C` Austrian Schilling [ATS] 奥地利先令
|mM K9OEu authentication 认证；鉴证
vU,V[1^a authority to purchase 委托购买证；委购书
&6feR#~A authorization 认可；核准；授权；授权书
bUzo> fm_ authorization by direction 指示授权
, 59G6o authorization by instruction 指令授权
tG7F!um( authorization by warrant 令状授权
`w6*(t:T authorization of unit trust 单位信托的认可
( HEi; authorized agent 指定代理人
3 as~yF0 authorized capital 法定资本
o pXxtYC@ authorized clerk 出市员
IdS=lN$ authorized dealer 认可交易商
qnu<"$
authorized financial institution 认可财务机构
"L0Q"t: authorized fund 认可基金
_ez*dE% authorized fund house 获授权的基金公司；认可基金公司
7"_m? c8 authorized institution 认可机构
Ao )\/AR' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ybC0Ee@ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Aaw]=8 OI authorized insurer 获授权保险人；获认可承保人
~hZr1hT6L authorized investment 特准投资项目
exZgk2[0 authorized person 获授权人
A=Y A #0 authorized representative 获授权代表
;tJ}* !z
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8|L U=p`y' automated quotation system 自动报价系统
QO/nUl 0E Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
cMfJq}C< 自动交易系统〔香港期货交易所有限公司〕
3jqV/w[- automatic adjustment mechanism 自动调整机制
{e +}jZ[L automatic adjustment system 自动调整系统
@*16agGg Automatic Clearing House 自动票据交换所
-k?K|w*X automatic exchange rates accumulation system 自动化汇率累集系统
6`h}#@ ( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
FUP0X2P automatic teller machine [ATM] 自动柜员机
*@VS^JB autopay 自动转帐
)krBj F.$ available assets 可用资产
B,q)<z6< available fiscal reserve 现存财政储备
bhl9:`s available profit 可用利润
qEvbKy} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
*| 9: average 平均；平均数；海损
!b"2]Qv average basic salary 平均基本薪金
w
t6& N{@ average consumer expenditure 平均消费开支；一般消费开支
0{OafL8&l average cost 平均成本
%p(X*mVX average cost of land production 增辟土地平均成本
~eyZH8& average daily turnover 平均每日成交额
,/ YTW@N average daily wage rate 平均每日工资率
]@I>OcH average expenditure pattern 平均开支模式
s$JO3-) average growth rate 平均增长率
{/|tVc63 average net fixed assets 固定资产平均净值
;=UkTn}N?l average of relatives 相对价格平均数
z',f'3+ average price 平均价格
xrZzfg average propensity to consume 平均消费倾向；一般消费倾向
M?d (-en average propensity to save 平均储蓄倾向；一般储蓄倾向
}Ip1 |Gj average rate 平均率
o(gV;>I average revenue 平均收入；平均收益
h3[x ZJO average stock 平均库存；平均存货
~<Z7\yS) average yearly rent 平均年租
.T1n"TfsGO avoidance of double taxation 避免双重课税
)GKY#O09x9 avoidance of tax 避税
