A:
G{Yz8]m A share Ａ股；甲类股份
y [#pC<^ abatement of tax 减税；减扣免税额
.IarkeCtb ABN AMRO Bank N.V. 荷兰银行
7O5`v(<9n> above-the-line expenditure 线上项目支出；经常预算支出
5U`ZbG above-the-line receipt 线上项目收入；经常预算收入
oF]cTAqhC. ABSA Asia Limited 南非联合亚洲有限公司
|re}6#TgcT absolute change 绝对数值变更
2P#=a?~[ absolute expenditure 实际开支
#KxbM -1= absolute guideline figure 绝对准则数字
e~l#4{w absolute interest 绝对权益
h `}} absolute order of discharge 绝对破产解除令
*&BnF\?m absolute profit margin 绝对利润幅度
V7d) S& *V absolute value 实值；绝对值
*NFg;<:j absolutely vested interest 绝对既得权益
VhL{'w7f absorbed cost 已吸收成本；已分摊成本
,`D ~py, absorption 吸收；分摊；合并
dU) ]:>Uz absorption rate 吸收率；摊配率；分摊率
<BFQ: ACB Finance Limited 亚洲商业财务有限公司
M`YWn ; acceptable form of reciprocity 合理的互惠条件
>Fio;cn? acceptable rate 适当利率；适当汇率
54lu2gD' acceptance agreement 承兑协议
mw$r$C{ acceptance for honour 参加承兑
aNcd`
$0 acceptor 承兑人；接受人；受票人
S$TmZk= acceptor for honour 参加承兑人
M<O{O}t< accident insurance 意外保险
, DdB^Ig<r Accident Insurance Association of Hong Kong 香港意外保险公会
E`int?C! accident insurance scheme 意外保险计划
W>_]dPB S/ accident year basis 意外年度基准
?eH&'m}- accommodation 通融；贷款
"@R>J ?Cc+ accommodation bill 通融票据；空头票据
) J]9 lW&y accommodation party 汇票代发人
$rIoHxh. y account balance 帐户余额；帐户结余
z]B]QB
Y[ account book 帐簿
f() FY<b account collected in advance 预收款项
$`ZzvZ'r account current book 往来帐簿
32DbNEk account of after-acquired property 事后取得的财产报告
z>sbr<doa account of defaulter 拖欠帐目
L`f^y;Y. account payable 应付帐款
K<? nq0- account payee only [A/C payee only] 只可转帐；存入收款人帐户
o#) {1<0vg account receivable 应收帐款
} En account receivable report 应收帐款报表
!+>v[(OzM account statement 结单；帐单；会计财务报表
T |J9cgtS account title 帐户名称；会计科目
L86n}+
P\ accountant's report 会计师报告
E )Gw0]G Accountant's Report Rules 会计师报告规则
O[tvR:Nh accounting and auditing procedure 会计与审计程序；会计与核数程序
Q!-
0xl x Accounting Arrangements 《会计安排》
P-F)%T[ accounting basis 会计基础
3 LDS
Z1f accounting by Official Receiver 破产管理署署长呈交的帐目
--;@2:lg{ Accounting Circular 《会计通告》
&'cL%. accounting class 会计类别
fjvN$NgVs accounting date 记帐日期；会计结算日期
\ (226^|j accounting for money 款项核算
8 fA_p}wp Accounting Officer 会计主任
mxor1P#| accounting period 会计报告期；会计期
!It`+0S
b accounting policy 会计政策；会计方针
%CWPbk^ accounting practice 会计惯例
D\IjyZ-O accounting principle 会计准则
SJD@&m%?[ accounting record 会计记录
9T#;,{VQ accounting report 会计报告
P96pm6H_; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_zlqtO Accounting Society of China 中国会计学会
zvABU+{jD accounting statement 会计报表
fYKO J5f accounting system 会计制度；会计系统
oFOnjK"|F accounting transaction 会计事项；帐务交易
mF` B# accounting treatment 会计处理
UOQEk22 accounting year 会计年度
c/c$D;T accretion 增值；添加
<: &* accrual 应计项目；应累算数目
a ]Lp? accrual basis 应计制；权责发生制
ga?*DI8w accrual basis accounting 应计制会计；权责发生制会计
d%l{V6 accrue 应累算；应计
^u 3V
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OL4z%mDZi accrued charges 应计费用
Y5fLmPza accrued cumulative preference share dividend 应累算的累积优先股股息
{U&.D
[{& accrued expenses 应累算费用
74!oe u.> accrued interest payable 应付利息；应计未付利息
8 r3A~ accrued interest receivable 应收利息；应计未收利息
3? Y 2L accrued right 累算权益
9x,RvWTb accruing profit 应累算的利润
>S$Z accumulated fiscal reserve 累积财政储备
ss;R8:5 accumulated profit 累积利润；滚存溢利
8~5cJPi6 accumulated reserve 累积储备
a0r"N[& accumulation of surplus income 累积收益盈余
l7&$}x - acquired assets 既得资产
[O:
!(G je acquisition 收购；购置；取得
SG6 sw]x acquisition cost 购置成本
j*~T1i acquisition expenses 购置费用
ySI~{YVM acquisition of 100% interest 收购全部股权
9 \^|6k, acquisition of control 取得控制权
M q';S^ acquisition of fixed assets 购置固定资产
AwQ?l(iZ"p acquisition of shell “买壳”
% ,+le K s acquisition price 收购价
k,euhA/& act of God 天灾
H'Yh2a`!o acting partner 执事合伙人
f/Cu E%7BR active market 买卖活跃的市场；交投畅旺的市场；旺市
4CGPO c active partner 积极参与的合伙人
^e W}XRI active trading 交投活跃
J\ e+}{ actual circulation 实际流通
$9?cP`hmi actual cost 实际成本
5`f@> r? actual expenditure 实际开支；实际支出
&89 oO@5 actual income 实际入息；实际收入；实际收益
0uBl>A7qhn actual market 现货市场
2NB L}x actual price 现货价；实际价格
i<p k6rO1 actual profit 实际利润
mKYeD%Pm* actual quotation 实盘；实际价位；实际报价
3sd"nR?aX actual year basis 按实际年度计算
odIZo|dv actuals 实货
42]pYm(jk3 actuarial investigation 精算调查
;WldHaZ9r actuarial principle 精算原则
^MBm==heL actuarial report 精算师报告
=4 h+
M$2 Actuarial Society of Hong Kong 香港精算学会
JEE{ QjTh actuarial valuation 精算师估值
fGmT_C0t actuary 精算师
SNY~9:;]f ad referendum agreement 暂定协议；有待覆核的协定
#s!'+|2n ad valorem duty 从价税；按值征税
TX#m&vh ad valorem duty system 从价税制
z({hiVs ad valorem fee 从价费
{3&|tk!* ad valorem tariff 从价关税
QBR=0(giF additional allowance 额外免税额
Rb\6 ;i8R additional amount for unexpired risk 未过期风险的额外款额
WJ*n29^N^h additional assessable profit 补加应评税利润
5xii(\lC additional assessment 补加评税
D %JlbH8 additional commitment 额外承担
?M cQr1 additional commitment vote 额外承担拨款
PTj&3`v additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
N/GQt\tV< additional dependent parent allowance 供养父母额外免税额
41fJ%f`
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{[+2n]f_G additional stamp duty 附加印花税
Q
X%&~ additional tax 补加税罚款；补加税款
,m,)I Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
q 4V7 adjudged bankrupt 被裁定破产
vf8\i- U= adjudicated bankrupt 裁定破产人
6m6zA/ adjudication fee 裁定费；评定印花税额手续费；评估契据费
<8,cuX\ adjudication of bankruptcy 裁定破产；宣告破产
ne^imht adjudication of insolvency 裁定无力偿还债务
_V\Bp=9W adjusted actual 经调整的实数；调整后的实数
dg^L= adjusted current assets 经调整的流动资产；调整后的流动资产
je]}R>[r5 adjusted figure 经调整的数字；调整后的数额
iDf,e Kk$' adjusted liabilities 经调整的负债；调整后的负债
)# LpCM,a adjusted loss 经调整的亏损；调整后的亏损
5Ba[k[b^ 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
dMrd_1 adjusted profit 经调整的利润；调整后的利润
5O`dO9g}$ adjusted surplus 经调整的盈余额；调整后的盈余额
Hk|0HL adjusted value 经调整的价值；调整后的价值
$-On~u0g adjustment 调整；修订；理算〔保险〕
F]9nB3:W adjustment centre 调剂中心
x"~~l adjustment lag 调整过程的时间差距；调整时差
t!I aUW adjustment mechanism 调整机制
hHDOWHWE adjustment of loss 亏损调整
Y 6&wJ< adjustment process 调整过程；调整程序
+*_5tWAc adjustment range 调整幅度
`SVmQSwO[ administered exchange rate 受管制汇率
`)QCn< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
e${)w-R/e administration expenses 行政费用
B<-kz t administration fee 手续费；行政费
\lSU administration in bankruptcy 破产管理
_!|/
;Nk administration order 遗产管理令
pJ
?~fp administrator 管理人；遗产管理人
Pzb|t+"$ administrator of the estate 遗产管理人
MCdx?m3] admission of debt 债项承认书
p6vKoI#T admission of proof 接纳债权证明
/y>>JxAEb advance 放贷款项；垫付款项；预支款项；预付款项
pAk/Qxl3eo advance account 暂支帐目；预付款帐户
D\e8,,H advance compensation 预付补偿金
x|{ IwA9 advance from shareholder 股东垫款
G}9= ) advance pending reimbursement 预支以待日后付还
#]'rz,E< advanced economy 先进经济体系
1 `KN]Nt advancement 预付；预付财产
r#6_]ep}<' advances warrant 垫款令
w;l <[q?_ advancing 贷出
&hk-1y9QS adverse balance 逆差
CA +uKM^"6 adverse exchange 逆汇
%8~3M75$ advertisement addressed to shareholders 在报章刊登的致股东通告
Q~Z=(rP20 advice for collection 托收通知书
Vrvic4 advice of drawing 提款通知书；汇票通知书
5[Pr|AY advice of payment 付款通知
l{D'uI[& Advisory Committee [Securities and Futures Commission]
M2U&?V C! 谘询委员会〔证券及期货事务监察委员会〕
rLX4jT^
Advisory Committee on Diversification 经济多元化谘询委员会
*cO sv affidavit 誓章；遗产申报誓章
j+HHQd7Y affidavit of no receipt 述明无收款的誓章
L;od6<.*m affiliate 联号；联营公司；附属公司
@&}q} D affiliated company 附属公司；联号；联营公司
Vi$-Bw$@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
pBw0"ff affordability 负担能力
S~Id5T:, African Development Bank [AfDB] 非洲开发银行
lvp8z ) G after-acquired property 事后取得的财产
=V^.}WtO after-hours dealing 市后交易
K!KMQr` after-tax profit 税后盈利；税后利润；税后溢利
n!qV> k9Y agency agreement 代理协议
H}:LQ~_2 agency expenses 代理机构的开支
4WB-Ec agency fee 代理费
AdWq Q Agency Law 《代理法》
b
pv= % agent 代理人；承销人
m:hY`[ f6 agent of company 公司代理人
''|#cEc) agent's fee 代理人费；经纪费
C2{lf^9:& aggregate 总计；总数；总体数字
D0N9Ksq aggregate amount 总款额；总额
\);4F=h}f aggregate assets and liabilities 总体资产与负债
Q# EP| aggregate at constant price 按固定价格计算的总体数字
Sv ;_HZ aggregate demand 总需求
m%PC8bf`S aggregate gross position 总持仓量
l|hUw aggregate limit 总限额
|{@FMxn|q aggregate of salaries tax 合计薪俸税
B*gdgM*` aggregate performance 总体表现；总体业绩
O= 9-Qv| aggregate supply 总体供应
%K]euEqs aggregate surplus 总盈余
CpQN,-4 aggregate total 整体总额
$m CarFV-T aggregate value 总值；合计价值
4BwQA #zE aggregated basis 合计基准
w eQYQrN aggregated net chargeable income 合计应课税入息实额
MJ =)v]a aggregation 合并计算；合计；总和
WlYs~(= 9 aggregation of incomes of husband and wife 夫妇入息合并计算
CwJDmz\tk aggregation of property 财产的总和
Ks\ NE=;5 agio 差价；贴水
d9n?v)<v Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
b<]n%Q'n Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*~/OOH$" 《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》
8KH\`5< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$\k0Nup} 《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》
=rR~ ` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
DvM5 k 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ZR\VCVH\^ agreement for a settlement 授产协议
21(p|` X agreement for assignment 转让协议
sFBneBub agreement for sale 售卖协议；买卖协议
1[ ]&(Pa agreement for sale and purchase 买卖协议
0D8K=h&e agreement for the payment of interest 支付利息协议
v<fnB agreement for the repayment of money 还款协议
[NFNz w UB agreement of reinsurance 再保险协议
-[qq(E Agricultural Bank of China 中国农业银行
x}twsc` air passenger departure tax 飞机乘客离境税
i%6; Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
! cGDy/ | airport tax 机场税
@JW@-9/ alcohol duty 酒精税
|7#[ (%D! alienation 让与；让渡；转让
? 3O9eZ Y@ alimony 生活费；赡养费
G7=p Bf All Ordinaries Index [AOI] 所有普通股指数
X=C1/ 4wU all risks 全险；综合险
Tz9`uW~Mf All Sales Record for Stock Market 《股票市场成交报告》
4tx|=;@0 Allied Capital Resources Limited 新联财务有限公司
HV/c c" all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=tU{7i*+ allocation letter 拨款信件
a
{ab*tM allocation of fund 分配款项；预留款项
.Q)|vq^ allocation of profit 利润分配；溢利分配
<x\7 L2#p allocation warrant 拨款令
^V|Oxp'7_ allotment 分配；配股
"k Te2iS allotment notice 股份配售通知；配股通知
,TRT Rb; allotment of shares 股份分配
RaTH\ >n allowable 可获宽免；免税的
!`mZ0c+ allowable business loss 可扣除的营业亏损
Ys! >+nL| allowable expenses 可扣税的支出
MC,>pR{ allowance 免税额；津贴；备抵；准备金
?X&6M;Zi allowance for debts 债项的免税额
pZ yQY+O allowance for depreciation by wear and tear 耗损折旧免税额
Uje|`<X allowance for funeral expenses 殡殓费的免税额
VtOZ%h[# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
? b!Fa allowance for repairs and outgoings 修葺及支出方面的免税额
$v8l 0JA * allowance to debtor 给债务人的津贴
_uc\ D
R alteration of capital 资本更改
r 6eb}z!i alternate trustee 候补受托人
~r{5`;c amalgamation 合并
wZh:F
! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
kcDyuM` ambit of charges 征税范围；收费范围
{_U
Kttp amended valuation 经修订的估值
B4XZko( American Commodities Exchange 美国商品交易所
?RzD Qy D American Express Bank Limited 美国运通银行
>\w&6 i~ American Stock Exchange 美国证券交易所
al+ #y)+ amortization 摊销
_hG;.=sr amount due from banks 存放银行同业的款项
>]=j '+] amount due from banks abroad 存放海外银行同业的款项
:SV>+EDY amount due from holding companies 控股公司欠款
IcI OC8WC amount due from local banks 存放本港银行同业的款项
* 1@:'rJ amount due to banks 银行同业的存款
P IXL6 amount due to banks abroad 海外银行同业的存款
an2AX% u amount due to holding companies 控股公司存款
!6}O.Nu amount due to local banks 本港银行同业的存款
bw&myzs amount due to outport banks 外埠银行同业的存款
t4K~cK amount for note issue 发行纸币的款额
_ q(Q amount of bond 担保契据的款额
N - w(e amount of consideration 代价款额
dd|W@Xp - amount of contribution 供款数额
KLC{7"6e) amount of indebtedness 负债款额
AnZclqtb amount of principal of the loan 贷款本金额
]S 7^ITn amount of rates chargeable 应征差饷数额
Y RlDX:oX~ amount of share capital 股本额
wNE$6 amount of sums assured 承保款额
_#o'
+_Z amount of variation 变动幅度
yg]2erR amount of vote 拨款数额
BGzI amount payable 应付款额
m =qOg>k amount receivable 应收款额
<5@PWrU?[[ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Q+ i\8RJ analysis 分析
G%u9+XV1# ancillary risk 附属风险
+rWZ|&r% annual account 周年帐目；周年帐目报表；年度决算；年结
BKU'`5` annual accounting date 年结日期
(
#&|Dp^' annual allowance 每年免税额；年积金；年度津贴；年津
GD-&_ 6a annual balance 年度余额
N]5m( @h
annual disposable income 每年可动用收入
nws"RcP+Z annual estimates 周年预算
)R{UXk3q} annual fee 年费
R|!B,b( annual general meeting 周年大会
v[<Bjs\q5 annual growth rate 年增率；每年增长率
V F0dE annual long-term supplement 长期个案每年补助金
c#xP91.m annual pensionable emolument 可供计算退休金的年薪
M,:Bl} annual report 年报
6Gn4asoA Annual Report on the Consumer Price Index 《消费物价指数年报》
(fo Bp annual return 周年报表；周年申报表；每年报税表格
pw'wWZE' Annual Return Rules 《周年报表规则》
]B9 ^3x[: annual review of consumer prices 每年消费物价回顾
\)m"3y Y annual roll-forward basis 逐年延展方式
9>,Qgp,w annual salary 年薪
wz -)1! annual statement 年度报表；年度决算表
yZ}d+ 7T} 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
l54 |Q annuitant 年金受益人
-+U/Lrt>8 annuity 年金
%Ny) ? B annuity contract 年金合约
(&&87( annuity on human life 人寿年金
w\|Ei( antecedent debt 先前的债项
<rK=9"$y(t ante-dated cheque 倒填日期支票
dGgP_ S anticipated expenditure 预期开支
qJ[@:&: anticipated net profit 预期纯利
>R,?hW T anticipated revenue 预期收入
g{pQ4jKF anti-inflation measure 反通货膨胀措施
S-E++f9D~ anti-inflationary stance 反通货膨胀立场
\k&1*b?h apparent deficit 表面赤字
JE%A|R<Jl apparent financial solvency 表面偿债能力
W7G9Kx1Y apparent partner 表面合伙人
DOL%'k ?B application for personal assessment 个人入息课税申请书
& QZV q" application of fund 资金应用
$ T
dC/#7 application to release as liquidator and to destruct the books of accounts and documents
&^ I+s^\= 申请免除清盘人职务及毁灭帐簿与文件
?=|kC*$/G appointed actuary 委任精算师
uzorLeu appointed auditor 委任核数师；委任审计师
kC^.4n
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O<,r>b, appointer 委任人
@oH[S Wx apportioned pro rata 按比例分摊
h$h]% y apportionment 分配；分摊
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sYf < Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
B/YcSEY; apportionment formula 分摊方程式
:Z2tig nL apportionment of estate duty 遗产税的分摊
I5pp "*u appraisal 估价；评估
*PB/iVH%6 appreciable growth 可观增长
8j\d~Lw= appreciable impact 显着影响
?f2G?Y appreciable increase 可观增长
~ v1W appreciation 增值；升值
x1DVD!0 ~{ appreciation against other currencies 相对其他货币升值
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{_9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.98.G4J> appreciation tax 增值税
9.Ap~Ay. appropriation 拨款；拨用；拨付
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r RZ"2 appropriation account 拨款帐目
B8 2,.? Appropriation Bill 拨款法案
F X 1C
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3EM approved assets 核准资产
a @SUi~+3 approved basket stock 认可一篮子证券
:J%'=_I&H approved budget 核准预算
U ?6yke approved charitable donation 认可慈善捐款
z_(eQP]) approved charitable institution 认可慈善机构
?Y!^I2Y6 approved currency 核准货币；认可货币
v!!;js^ approved estimates 核准预算
h3t$>vs2F" approved estimates of expenditure 核准开支预算
$n*%v85 approved overseas insurer 核准海外保险人
$e CGez<E approved overseas trust company 核准海外信托公司
X<K9L7/* approved pooled investment fund 核准汇集投资基金
#J~Xv:LgD approved provident fund scheme 认可公积金计划
tJ1-DoU approved provision 核准拨款
pU DO7Q] approved redeemable share 核准可赎回股份
o>K &D$J;O approved regional stock 认可地区性证券
AgI > approved retirement scheme 认可退休金计划
Z3 n~&! approved subordinated loan 核准附属贷款
4@))OD^ x arbitrage 套戥；套汇；套利
}M jQP R arbitrageur 套戥者；套汇者
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H ]| arbitrary amount 临时款项
u7(]; arrangement 措施；安排；协定
_jD S" arrears 欠款
o#dcD?^ arrears of pay 欠付薪酬
2|s<[V3rP- arrears of revenue 逾期未收税款；逾期未收的帐项
c'~[!,[b< articles of association 组织章程；组织细则；组织章程细则
uA^hCh-js Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
EJ8I[( ascertainment of profit 确定利润
-4%]QS "Asia Clear" “亚洲结算系统”
FRS28D Asia Commercial Bank Ltd. 亚洲商业银行有限公司
NJ>,' s Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
QD}1?)} Asian Development Fund [ADF] 亚洲发展基金
?to1rFrU Asian dollar bond 亚洲美元债券
~ ;X YwQ" Asian dollar market 亚洲美元市场
rx}* u3x=
Asian dollar rate 亚洲美元利率
ha fECs Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
fK);!Hh Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
SLg+H asked price 沽盘；喊价；索价；卖方报价
kI<Wvgo L assessable income 应评税入息
"]w!`^'_ assessable loss 应评税亏损
EM=xd~H assessable profit 应评税利润
>kZ6f 4 assessable value 应评税值
Y.(v{l assessed profit 估定利润
y]<#%Fh assessed value 经评估价值
quY " assessment 评税；评定；估价；评税单
^pN 5NwC5 assessment number 评税编号；估价编号
7|K3WuLL assessment of additional tax 补加税评税
">4PePt.n assessment of performance 业绩评估；实绩评价
[u7 vY@ Assessor 评税主任
JxnuGkE0[# asset price bubbles 资产价格泡沫
q;ZLaX\bFl asset-backed securities 具资产保证的证券
8H7O/n assets accretion 资产增值
.<HC[ls assets and liabilities 资产与负债
f.J 9) lfb assets betterment statement 资产递增表；资产改进表
64h_1, U assets lending 实物放款；有抵押贷款
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(Qnd assets of the company passing on the death 死者去世时转移的公司资产
&;E d*OJ assets pledged as security for liabilities 用作负债抵押的资产
& & 6*ez assets portfolio 资产投资组合
%V31B\]Nz7 assets price 资产价格
WN$R[N assets quality 资产质素
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*ds4R?! assets realization 资产变现
(*MNox?w assets refinancing arrangement 资产再集资安排
[gpOu TW assets securitization 资产证券化
O@nqHZ assets situated outside Hong Kong 在香港以外地方的资产
Q!YF!WoBX assets stripping 削减资产；拆卖资产
H_Iim[v# assets value 资产值
I/Sv"X6E assignee 承让人
*}>Bkq9h assignment 转让；转让书；转让契
Q! Kn|mnN assignment of interest 权益转让
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: assignment of letters patent and trade mark 专利证书及商标转让
5/ tj assignment of property 物业转让；物业转让书
qZXyi'(d assignment right 转让权
cES;bwQ assignor 转让人
#fwzFS \XL associate 有联系的人；有关连人士；相联者；合伙人；联系人
-xw 9 8 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
I $+ %~4 associate member 附属会员
D!X>O} associated body corporate 相联法人团体
^e T@!N associated company 相联公司；联属公司
HmhUc,EC associated corporation 相联法团
L^3~gM"! Association of Chartered Certified Accountants [ACCA] [United Kingdom]
EbG_43SV 公认会计师公会〔英国〕
(L`l+t1 Association of Futures Exchange Brokers 香港期货经纪协会
$[j-C9W Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ZEL/Ndk association of underwriters 承保人组织
-E6J f$ assumption of control 接管
5woIGO3X assurance 担保；保险；转易；转易书
^O sA+Ea\ assurance of interest 权益的转易
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&9)'o at 19XX price 按一九ＸＸ年价格计算
Rl y jOf{0 at a discount 按赔价计算；按贴水价格计算；打折扣
v$[ @]` at a premium 按溢价计算；按升水价格计算
iP2U]d~M at call 通知付款；按通知
:/>7$)+ at constant market price 按固定市价计算
l{nB.m2 at constant price 按固定价格计算
mG>T`c|r3 at cost 按成本计算
xR0~S
3caI at current market price 按当时市价计算；按现时市价计算
jA A'h A at current price 按当时价格计算；按现时价格计算
Y*`:M( at factor cost 按要素成本计算；按生产要素成本计算
?nB he lW^ at money-of-the-day price 按付款当日价格计算
ny278tr Q7 at or better 按指定或较佳价位〔买卖指令〕
L v at par 按面值计算；平价
7J0 ^N7"o at sight 见票即付
M7`UoTc+>d at the close 按收市盘
YnKFcEJrT at the opening 按开市盘
`DI{wqV9 attestation 见证；见证条款
/Lq;w'|I at-the-money option 平价期权
J% :WLQo attorney 受权人；受托代表人
:jZ*,d%1={ attornment 新拥有人承认书
F(T=WR].o attributable profit 可归属利润
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~+n S)4 ( Auckland Stock Exchange 奥克兰证券交易所
2Som0T<2 auction 拍卖
B(S5+Y auctioneer 拍卖商
nvU+XCx audit 审计；核数
lH6Cd/a Audit Commission 审计署
] +}:VaeA Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
&@mvw=d 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〕
9)G:::8u7 audit review 帐目审查
Wwn5LlJ^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
u+%)JhIp audited account 审计帐目；经审计的帐目
@"q~ AY audited annual account 经审计的周年帐目
N Ui{!< audited balance sheet 经审计的资产负债表
b|X>3( auditor 核数师；核数主任；审计师
D]t~S1ycG7 auditor's certificate 核数师证明书；审计师证明书
*T.={>HE8 auditor's report 核数师报告；审计师报告
h#(. (d Aussie bond 澳元债券
5pNvzw austerity budget 紧缩预算
!mw{T D Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
D6 C -x Australia All Ordinaries Index 澳洲所有普通股票指数
9b{g+lMZo Australian Dollar [AUD] 澳元
UQC'(>.} Australian Options Market 澳大利亚期权市场
!nP8ysB Australian Securities Commission 澳洲证券事务监察委员会
K1m!S9d`x Australian Society of Certified Practising Accountants 澳洲执业会计师公会
&%_y6}xI w Australian Stock Exchange 澳大利亚证券交易所
>#${.+ y Austrian Schilling [ATS] 奥地利先令
&5kjjQ*HB authentication 认证；鉴证
kMwIuy authority to purchase 委托购买证；委购书
hq |j C authorization 认可；核准；授权；授权书
)w }*PL authorization by direction 指示授权
B}TInI%H authorization by instruction 指令授权
Nl f&]^4(0 authorization by warrant 令状授权
j`LT`p"9S authorization of unit trust 单位信托的认可
x| ~D(zo authorized agent 指定代理人
D7Rbho < authorized capital 法定资本
(HTk;vbZm authorized clerk 出市员
I &Eg-96@ authorized dealer 认可交易商
erAZG ) authorized financial institution 认可财务机构
EmBfiuX authorized fund 认可基金
;GSfN authorized fund house 获授权的基金公司；认可基金公司
{ra Esb-X authorized institution 认可机构
H |(*$!~e authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
I'6 ed`| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
kBDe*K.V authorized insurer 获授权保险人；获认可承保人
e \|E; l authorized investment 特准投资项目
+Qb2LR authorized person 获授权人
'%JM nU authorized representative 获授权代表
ZT3j xwe authorized share capital 法定股本
a3E*%G automated quotation system 自动报价系统
?tal/uC Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ZRVF{D??"% 自动交易系统〔香港期货交易所有限公司〕
_UbR8 automatic adjustment mechanism 自动调整机制
Do{*cSd automatic adjustment system 自动调整系统
cbg3b i Automatic Clearing House 自动票据交换所
>P]I&S-. automatic exchange rates accumulation system 自动化汇率累集系统
wtgO;w Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
D$^7Xhk automatic teller machine [ATM] 自动柜员机
=f{Z~`3 autopay 自动转帐
}@Ll!, available assets 可用资产
O M"T)4z available fiscal reserve 现存财政储备
A`r$fCt1Vi available profit 可用利润
5G]#'tu Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
zs]>XO~Jg average 平均；平均数；海损
d+$[EDix average basic salary 平均基本薪金
%y^ Kw average consumer expenditure 平均消费开支；一般消费开支
0" D?.E"$r average cost 平均成本
_o=`-iy9 average cost of land production 增辟土地平均成本
jWb\"0) average daily turnover 平均每日成交额
daokiU+l2 average daily wage rate 平均每日工资率
D3 Ea2}8 average expenditure pattern 平均开支模式
neMe<jr average growth rate 平均增长率
eB1eUK> average net fixed assets 固定资产平均净值
P$#}-15?|_ average of relatives 相对价格平均数
eVbh$cIrZ average price 平均价格
]V[ average propensity to consume 平均消费倾向；一般消费倾向
E(K$|k_> average propensity to save 平均储蓄倾向；一般储蓄倾向
0a;F X0S& average rate 平均率
uS+b* : average revenue 平均收入；平均收益
I 7-PF? average stock 平均库存；平均存货
K|' ]Hje\ average yearly rent 平均年租
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g_?.XZc[ avoidance of double taxation 避免双重课税
L[9+xK^g avoidance of tax 避税
