A:
hBjVe?{ A share Ａ股；甲类股份
j H( &oV abatement of tax 减税；减扣免税额
JwjI{,jY ABN AMRO Bank N.V. 荷兰银行
Rl1$?l6R f above-the-line expenditure 线上项目支出；经常预算支出
` ovgWv above-the-line receipt 线上项目收入；经常预算收入
\N ? 7W Q ABSA Asia Limited 南非联合亚洲有限公司
FtN}]@F absolute change 绝对数值变更
}X.>4\B5 absolute expenditure 实际开支
3!>/smb ! absolute guideline figure 绝对准则数字
&& &9 absolute interest 绝对权益
z* RSMfRW absolute order of discharge 绝对破产解除令
?<!
nm&~ absolute profit margin 绝对利润幅度
=9^Q"t4 absolute value 实值；绝对值
p+ RAtR f absolutely vested interest 绝对既得权益
>'N!dM.+9 absorbed cost 已吸收成本；已分摊成本
vmvFBzLR absorption 吸收；分摊；合并
m#*h{U$ absorption rate 吸收率；摊配率；分摊率
("OAPr\2dw ACB Finance Limited 亚洲商业财务有限公司
vm|!{5l:=y acceptable form of reciprocity 合理的互惠条件
W,DZ ;). % acceptable rate 适当利率；适当汇率
WK*S 4 c acceptance agreement 承兑协议
R+d<
fe acceptance for honour 参加承兑
w(Gz({l+ acceptor 承兑人；接受人；受票人
kymn)Ea acceptor for honour 参加承兑人
aV<^IxE; accident insurance 意外保险
xHHV=M2l(s Accident Insurance Association of Hong Kong 香港意外保险公会
&-= K:;x accident insurance scheme 意外保险计划
"NKf0F accident year basis 意外年度基准
U~wjR"=' accommodation 通融；贷款
x )3~il5 accommodation bill 通融票据；空头票据
p !}ZdX[u accommodation party 汇票代发人
mW~P!7] account balance 帐户余额；帐户结余
U_l7CC K + account book 帐簿
G,=F<TnI' account collected in advance 预收款项
D;jK/2 account current book 往来帐簿
#Mg lHQO+ account of after-acquired property 事后取得的财产报告
Ge^Qar account of defaulter 拖欠帐目
@ ICb Kg: account payable 应付帐款
f|#8 qiUS account payee only [A/C payee only] 只可转帐；存入收款人帐户
Fom>'g* account receivable 应收帐款
]rnXNn ; account receivable report 应收帐款报表
I(n }<)eF account statement 结单；帐单；会计财务报表
p-,Iio+ account title 帐户名称；会计科目
0aogBg_@K accountant's report 会计师报告
mL$f[ Accountant's Report Rules 会计师报告规则
0yz~W(tsm accounting and auditing procedure 会计与审计程序；会计与核数程序
S7CV
w,2 Accounting Arrangements 《会计安排》
9_UN.] accounting basis 会计基础
+bUW!$G accounting by Official Receiver 破产管理署署长呈交的帐目
-TTs.O8P|< Accounting Circular 《会计通告》
=e {.yggE accounting class 会计类别
r1;e 0\?` accounting date 记帐日期；会计结算日期
Yy hny[fa9 accounting for money 款项核算
lVoik *,B Accounting Officer 会计主任
(UGol[f< accounting period 会计报告期；会计期
'B`#:tX^N accounting policy 会计政策；会计方针
84^[/d ;! accounting practice 会计惯例
IC/ Q accounting principle 会计准则
LWD#a~ accounting record 会计记录
nv)))I\ accounting report 会计报告
pv&^D,H, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
oNIFx5*Z Accounting Society of China 中国会计学会
(N D%} accounting statement 会计报表
Z(; A yTXA accounting system 会计制度；会计系统
;Xu22f Kh accounting transaction 会计事项；帐务交易
P6YQK+ accounting treatment 会计处理
B?3juyB`-- accounting year 会计年度
hVM2/j accretion 增值；添加
Xu#:Fe}: accrual 应计项目；应累算数目
Xpl?g=B&u accrual basis 应计制；权责发生制
88 l,&2q accrual basis accounting 应计制会计；权责发生制会计
8_a3'o%5 accrue 应累算；应计
`%=<R-/#7S accrued benefit 应累算利益
iP#=:HZu; accrued charges 应计费用
J {tVa(. accrued cumulative preference share dividend 应累算的累积优先股股息
qjAh6Q/E` accrued expenses 应累算费用
*ik/p accrued interest payable 应付利息；应计未付利息
#tDW!Xv? accrued interest receivable 应收利息；应计未收利息
Y)T l < accrued right 累算权益
5g >wV
accruing profit 应累算的利润
c`jDW S accumulated fiscal reserve 累积财政储备
|dk[cX> accumulated profit 累积利润；滚存溢利
8W -@N accumulated reserve 累积储备
1
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xA #H0?a] acquired assets 既得资产
k':s =IXW acquisition 收购；购置；取得
6t7fa< acquisition cost 购置成本
vq>l>as9 O acquisition expenses 购置费用
k>5 O`Y: acquisition of 100% interest 收购全部股权
;LQ9#M? acquisition of control 取得控制权
,Sg33N ? acquisition of fixed assets 购置固定资产
opD-vDa h acquisition of shell “买壳”
mmP U
acquisition price 收购价
L/i( KF{ act of God 天灾
ARW Z; GX acting partner 执事合伙人
D:JS)+] active market 买卖活跃的市场；交投畅旺的市场；旺市
9i%9
active partner 积极参与的合伙人
wf9z"B active trading 交投活跃
%K1")s actual circulation 实际流通
u7].}60.' actual cost 实际成本
z"UPyW1? actual expenditure 实际开支；实际支出
_a5(s2wq+ actual income 实际入息；实际收入；实际收益
,2,5Odrz actual market 现货市场
mCdgKr|n actual price 现货价；实际价格
e&1 \'Zq?> actual profit 实际利润
Mu2`ODe] actual quotation 实盘；实际价位；实际报价
BJ5}GX! actual year basis 按实际年度计算
BQ#L+9% actuals 实货
m@\ZHbq actuarial investigation 精算调查
@Y-TOCadT actuarial principle 精算原则
0^&!6R actuarial report 精算师报告
Cj^{9'0 Actuarial Society of Hong Kong 香港精算学会
x8"#!Pw:`" actuarial valuation 精算师估值
>qh?L#Fk actuary 精算师
Cv^`&\[SW+ ad referendum agreement 暂定协议；有待覆核的协定
6ep>hS4A& ad valorem duty 从价税；按值征税
Y b:pAzw6 ad valorem duty system 从价税制
:(p )1=I ad valorem fee 从价费
r}W2 Ak\ ad valorem tariff 从价关税
k g >>D additional allowance 额外免税额
o@k84+tn( additional amount for unexpired risk 未过期风险的额外款额
h{_*oBa additional assessable profit 补加应评税利润
0m)&Y FZ[( additional assessment 补加评税
Qf@i U%G additional commitment 额外承担
f$F*3 additional commitment vote 额外承担拨款
j *3}1L4P additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
s bS~N*{E additional dependent parent allowance 供养父母额外免税额
R OdK8*jL additional provision 额外拨款
ZnfNQl[ additional stamp duty 附加印花税
v>m n/a additional tax 补加税罚款；补加税款
NXU`wnVJ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
aE/D*.0NI adjudged bankrupt 被裁定破产
ld dp^ #f adjudicated bankrupt 裁定破产人
T3 pdx~66 adjudication fee 裁定费；评定印花税额手续费；评估契据费
|B^G:7c adjudication of bankruptcy 裁定破产；宣告破产
AGq>=avv adjudication of insolvency 裁定无力偿还债务
9 wh2f7k adjusted actual 经调整的实数；调整后的实数
]'h; {;ug adjusted current assets 经调整的流动资产；调整后的流动资产
XG 0v adjusted figure 经调整的数字；调整后的数额
VQxpN 1 adjusted liabilities 经调整的负债；调整后的负债
_Qd,VE
8u adjusted loss 经调整的亏损；调整后的亏损
o6L9UdT adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
r;gP}H ? adjusted profit 经调整的利润；调整后的利润
UtJ a3ya adjusted surplus 经调整的盈余额；调整后的盈余额
_MfD adjusted value 经调整的价值；调整后的价值
AK-}V4C/A adjustment 调整；修订；理算〔保险〕
MGt]' } adjustment centre 调剂中心
JTW)*q9a adjustment lag 调整过程的时间差距；调整时差
Q6'nSBi:A_ adjustment mechanism 调整机制
L*JPe"N -e adjustment of loss 亏损调整
;>"nn
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uf' 4 ' adjustment range 调整幅度
76H!)={ administered exchange rate 受管制汇率
i::\Z$L";i Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
n&Y k< administration expenses 行政费用
]Pc^#=(R0 administration fee 手续费；行政费
A3{0q>CC administration in bankruptcy 破产管理
ziEz.Wn" administration order 遗产管理令
kXc25y'blP administrator 管理人；遗产管理人
Q0cRH"!: administrator of the estate 遗产管理人
Y(6Sp'0 admission of debt 债项承认书
..<3%fL3 admission of proof 接纳债权证明
XL5Es:"+?S advance 放贷款项；垫付款项；预支款项；预付款项
]}PV"|#K{c advance account 暂支帐目；预付款帐户
H0*,8i5I advance compensation 预付补偿金
@pza>^wk advance from shareholder 股东垫款
RBGX_v? advance pending reimbursement 预支以待日后付还
v:|( 8Y advanced economy 先进经济体系
)qU7`0'8 advancement 预付；预付财产
.$rC0<G[K advances warrant 垫款令
ra6o>lI(, advancing 贷出
Vpp& |n9^ adverse balance 逆差
K_/ B?h adverse exchange 逆汇
SO?8%s(
advertisement addressed to shareholders 在报章刊登的致股东通告
m{%t?w$Au advice for collection 托收通知书
0l \y.
advice of drawing 提款通知书；汇票通知书
!<n"6KA. advice of payment 付款通知
|m
G7XL, Advisory Committee [Securities and Futures Commission]
z/]q)`G 谘询委员会〔证券及期货事务监察委员会〕
0$P/jt Advisory Committee on Diversification 经济多元化谘询委员会
buMq F-j affidavit 誓章；遗产申报誓章
-J0WUN$2* affidavit of no receipt 述明无收款的誓章
#exss=as/ affiliate 联号；联营公司；附属公司
7Z,/g|s}z affiliated company 附属公司；联号；联营公司
9NpD!A&64< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
F%/ h* affordability 负担能力
m7qqY
African Development Bank [AfDB] 非洲开发银行
Nt -<W+, after-acquired property 事后取得的财产
lmCZ8 j(FF after-hours dealing 市后交易
pwX C after-tax profit 税后盈利；税后利润；税后溢利
Z)"61)
) agency agreement 代理协议
t+TYb#Tc agency expenses 代理机构的开支
@QEqB_W agency fee 代理费
0pgY1i7 Agency Law 《代理法》
e}{U7xQm1 agent 代理人；承销人
$t =O: agent of company 公司代理人
Y)I8eU{Wl( agent's fee 代理人费；经纪费
KeBQH8A1N aggregate 总计；总数；总体数字
q/ &y*)&'O aggregate amount 总款额；总额
8im@4A +n` aggregate assets and liabilities 总体资产与负债
(lH,JX`$a aggregate at constant price 按固定价格计算的总体数字
USPTpjt8R aggregate demand 总需求
O8u3y aggregate gross position 总持仓量
~H6;I $e[ aggregate limit 总限额
UlovXb aggregate of salaries tax 合计薪俸税
G*}F5.>8( aggregate performance 总体表现；总体业绩
saZ>?Owz aggregate supply 总体供应
PX,rWkOce aggregate surplus 总盈余
v."Dnl aggregate total 整体总额
`
%?9=h% aggregate value 总值；合计价值
>^ _ bD aggregated basis 合计基准
`,Vv["^ PB aggregated net chargeable income 合计应课税入息实额
2 WBq aggregation 合并计算；合计；总和
H7g<
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I!: z,t< aggregation of property 财产的总和
NCS!:d:Ry agio 差价；贴水
)j&" %[2F Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
"^CXY3v Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
eiMH['X5 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
{rH9grb Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#`S D$; 《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》
edC 4BHE Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+8P,s[0<R_ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
w
YNloU agreement for a settlement 授产协议
5,KWprb agreement for assignment 转让协议
h
y-cG% f agreement for sale 售卖协议；买卖协议
&xS a7FY agreement for sale and purchase 买卖协议
pBJAaCGm agreement for the payment of interest 支付利息协议
tiaR4PB agreement for the repayment of money 还款协议
L/r@ S' agreement of reinsurance 再保险协议
{padD p Agricultural Bank of China 中国农业银行
`$R A< 3 air passenger departure tax 飞机乘客离境税
zY9 H% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{ I1~-8 airport tax 机场税
:14i?4F d alcohol duty 酒精税
3sm M,fi alienation 让与；让渡；转让
h3G.EM:eG alimony 生活费；赡养费
g:)DNy All Ordinaries Index [AOI] 所有普通股指数
gUax'^w;V; all risks 全险；综合险
U8QX46Br All Sales Record for Stock Market 《股票市场成交报告》
CnF |LT i Allied Capital Resources Limited 新联财务有限公司
"5|Lz) = all-items index [Consumer Price Index] 总指数〔消费物价指数〕
#Z!b G?=" allocation letter 拨款信件
u Q Co6"e allocation of fund 分配款项；预留款项
vA% ^`5 allocation of profit 利润分配；溢利分配
\F6LZZ2Lv allocation warrant 拨款令
j |_E$L A\ allotment 分配；配股
e 9$C#D> D allotment notice 股份配售通知；配股通知
%Z]'!X allotment of shares 股份分配
OEgI_= B allowable 可获宽免；免税的
le >Wm& E allowable business loss 可扣除的营业亏损
m~l
F`? allowable expenses 可扣税的支出
@9G- m(?* allowance 免税额；津贴；备抵；准备金
df*w>xS allowance for debts 债项的免税额
RuR t0Sd3 allowance for depreciation by wear and tear 耗损折旧免税额
rjWLMbd.< allowance for funeral expenses 殡殓费的免税额
y9HK | allowance for inflation 为通货膨胀而预留的款项；通胀准备金
5F $V`kYT allowance for repairs and outgoings 修葺及支出方面的免税额
= P77"Dd allowance to debtor 给债务人的津贴
wzWbB2Mb5 alteration of capital 资本更改
j ) vlM+ alternate trustee 候补受托人
c 'fSu;1 amalgamation 合并
1&)_(|p[C ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|| B;o- ambit of charges 征税范围；收费范围
A2H4k|8 amended valuation 经修订的估值
f|7u_f American Commodities Exchange 美国商品交易所
T=Z.U$ American Express Bank Limited 美国运通银行
JC;^--0(z American Stock Exchange 美国证券交易所
u' Q d, amortization 摊销
Xh+ia#K amount due from banks 存放银行同业的款项
hZ\+FOx; amount due from banks abroad 存放海外银行同业的款项
YoODR amount due from holding companies 控股公司欠款
QL7>;t; amount due from local banks 存放本港银行同业的款项
Hgc=M amount due to banks 银行同业的存款
W 0[N0c amount due to banks abroad 海外银行同业的存款
Uu p(6`7 amount due to holding companies 控股公司存款
F
phDF amount due to local banks 本港银行同业的存款
}E^S]hdvz amount due to outport banks 外埠银行同业的存款
X=X\F@V:u amount for note issue 发行纸币的款额
$ItF])Bj5N amount of bond 担保契据的款额
ZXb0Y2AVx amount of consideration 代价款额
wdE ?SD s amount of contribution 供款数额
% 'Xk)-+y amount of indebtedness 负债款额
vR 7HF*8 amount of principal of the loan 贷款本金额
k!XhFWb amount of rates chargeable 应征差饷数额
[THG4582oB amount of share capital 股本额
B7*}c]^6/ amount of sums assured 承保款额
& ~sfYW amount of variation 变动幅度
tx7~S Ur amount of vote 拨款数额
vq'c@yw; amount payable 应付款额
e_3CSx8Cc amount receivable 应收款额
xl4=++pu) Amsterdam Stock Exchange 阿姆斯特丹证券交易所
j dqj=Yc analysis 分析
ctmQWrk|B ancillary risk 附属风险
u62 )QJE annual account 周年帐目；周年帐目报表；年度决算；年结
}o dV_WT annual accounting date 年结日期
|01? w | annual allowance 每年免税额；年积金；年度津贴；年津
,Fqz e/ annual balance 年度余额
pb;")Q' annual disposable income 每年可动用收入
(zo^Nn9VJ annual estimates 周年预算
=d;Vk annual fee 年费
!cEG}(|h annual general meeting 周年大会
$A \m>*@ annual growth rate 年增率；每年增长率
F_;tT%ywfx annual long-term supplement 长期个案每年补助金
:K.4 n annual pensionable emolument 可供计算退休金的年薪
P1zK2sL_ annual report 年报
f`<FT'A Annual Report on the Consumer Price Index 《消费物价指数年报》
b%(6EiUA annual return 周年报表；周年申报表；每年报税表格
Zy"=y+e!E; Annual Return Rules 《周年报表规则》
;."<m annual review of consumer prices 每年消费物价回顾
WT3 gNNx| annual roll-forward basis 逐年延展方式
uYO|5a<f~ annual salary 年薪
rjA@U<o annual statement 年度报表；年度决算表
e, 1u Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
@)YY\l# annuitant 年金受益人
/!FWuRe^ annuity 年金
*=F(KZ annuity contract 年金合约
B33$ u3d annuity on human life 人寿年金
AD5)
.}[F antecedent debt 先前的债项
WPuz]Ty ante-dated cheque 倒填日期支票
L wJ0 anticipated expenditure 预期开支
y &T &1o anticipated net profit 预期纯利
|KCOfVh?|. anticipated revenue 预期收入
]5CNk+`' anti-inflation measure 反通货膨胀措施
@ Cs V]97` anti-inflationary stance 反通货膨胀立场
B~WtZ-%%E apparent deficit 表面赤字
jB$SUO`* apparent financial solvency 表面偿债能力
g;p)n apparent partner 表面合伙人
pNaiXu3 application for personal assessment 个人入息课税申请书
Y0uvT7+[hi application of fund 资金应用
~. tvrx g application to release as liquidator and to destruct the books of accounts and documents
`d]Z)*9 申请免除清盘人职务及毁灭帐簿与文件
\y
Hen|% appointed actuary 委任精算师
m$Y
:0_^- appointed auditor 委任核数师；委任审计师
X!, @ j\L appointed trustee 委任的受托人
P~C rtTss appointer 委任人
_ cI_# apportioned pro rata 按比例分摊
FY0%XW apportionment 分配；分摊
0OZ Mlt%z Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
LC69td& apportionment formula 分摊方程式
w:=V@-S 8 apportionment of estate duty 遗产税的分摊
!F4;_A`X appraisal 估价；评估
JMV50 y appreciable growth 可观增长
3 pWM~(#>- appreciable impact 显着影响
+JdZPb appreciable increase 可观增长
{Q (}DI appreciation 增值；升值
c- ]fKj7 appreciation against other currencies 相对其他货币升值
_ *(bmJM appreciation of the exchange value of Hong Kong dollar 港元汇值上升
gvavs+H % appreciation tax 增值税
cA`4:gp appropriation 拨款；拨用；拨付
o=+Z.-q appropriation account 拨款帐目
{+T/GBF-K= Appropriation Bill 拨款法案
E Yzg%\HH appropriation-in-aid system 补助拨款办法
n~0z_;5 approved assets 核准资产
ZXiRw)rM approved basket stock 认可一篮子证券
Se^^E.Z,W approved budget 核准预算
>wON\N0V_ approved charitable donation 认可慈善捐款
-e -e9uP approved charitable institution 认可慈善机构
E0f{iO ;} approved currency 核准货币；认可货币
?r_kyuU approved estimates 核准预算
f ZryG approved estimates of expenditure 核准开支预算
:J_oj:0r"f approved overseas insurer 核准海外保险人
Pi6C/$
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S \C*iGeqJ approved pooled investment fund 核准汇集投资基金
_kraMQ> approved provident fund scheme 认可公积金计划
"P Wl4a& approved provision 核准拨款
nS.G~c| approved redeemable share 核准可赎回股份
/MTf0^9 approved regional stock 认可地区性证券
Zc5
:]] approved retirement scheme 认可退休金计划
9M$/=>^
Z approved subordinated loan 核准附属贷款
@s* ,xH E arbitrage 套戥；套汇；套利
dbGgD=}o arbitrageur 套戥者；套汇者
c$M%G)P arbitrary amount 临时款项
+ c,[ Q arrangement 措施；安排；协定
ETw]!
br arrears 欠款
t%0?N<9YkU arrears of pay 欠付薪酬
I*)VZ W arrears of revenue 逾期未收税款；逾期未收的帐项
>9K//co"of articles of association 组织章程；组织细则；组织章程细则
n]? WCG}cd Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
S q@H ascertainment of profit 确定利润
w<nv!e? "Asia Clear" “亚洲结算系统”
kyUl{Zj Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ISqfU]>[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$ @1u+w Asian Development Fund [ADF] 亚洲发展基金
$~u.Wq Asian dollar bond 亚洲美元债券
}uO5q42 Asian dollar market 亚洲美元市场
]KK`5Dv|,e Asian dollar rate 亚洲美元利率
I."p Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0{r x.C7| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
h SV@TL asked price 沽盘；喊价；索价；卖方报价
W
Ox_y, assessable income 应评税入息
@|A | assessable loss 应评税亏损
khX|" d360 assessable profit 应评税利润
#a~"K|' G assessable value 应评税值
HCnf2td assessed profit 估定利润
! p.^ITM3S assessed value 经评估价值
L:f)i,S"5q assessment 评税；评定；估价；评税单
mV\$q@sII assessment number 评税编号；估价编号
e- 6w8*!i assessment of additional tax 补加税评税
#6> 6S;Ib assessment of performance 业绩评估；实绩评价
& y. dm W Assessor 评税主任
a -0cN 9 asset price bubbles 资产价格泡沫
C8b''9t. asset-backed securities 具资产保证的证券
?[1SiJT assets accretion 资产增值
+oy*Kxs7 assets and liabilities 资产与负债
3(_!`0#F% assets betterment statement 资产递增表；资产改进表
) iE"Tl assets lending 实物放款；有抵押贷款
BSUPS+@+ assets of the company passing on the death 死者去世时转移的公司资产
T_hV%
assets pledged as security for liabilities 用作负债抵押的资产
!C&%T] assets portfolio 资产投资组合
\_ow9vU assets price 资产价格
]|oJ)5P assets quality 资产质素
.[pUuVq] assets realization 资产变现
" ~Q*XN2 assets refinancing arrangement 资产再集资安排
g`Md80*Zfk assets securitization 资产证券化
ExhL[1E assets situated outside Hong Kong 在香港以外地方的资产
HtBF=Bo q assets stripping 削减资产；拆卖资产
&a #GXf assets value 资产值
HYClm|
assignee 承让人
/=T"=bP#/ assignment 转让；转让书；转让契
szq+@2: assignment of interest 权益转让
4<gJ2a3 assignment of letters patent and trade mark 专利证书及商标转让
f\o
R:% assignment of property 物业转让；物业转让书
/&s}<BMHU assignment right 转让权
Y`li> .\ assignor 转让人
>)Dhi+D associate 有联系的人；有关连人士；相联者；合伙人；联系人
,;i A 2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
J eQ [qQ associate member 附属会员
s-D?) associated body corporate 相联法人团体
([pSVOnIz associated company 相联公司；联属公司
oXal associated corporation 相联法团
~<O,Vs_C/ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\+B?}P8N*l 公认会计师公会〔英国〕
JZx %J) Association of Futures Exchange Brokers 香港期货经纪协会
[X"k >
Sq Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
VTw/_Hf2p association of underwriters 承保人组织
~
=.CTm]vf assumption of control 接管
i Ci>zJ assurance 担保；保险；转易；转易书
0s%6n5> assurance of interest 权益的转易
hPO>,j^ at 19XX price 按一九ＸＸ年价格计算
Q< =Y at a discount 按赔价计算；按贴水价格计算；打折扣
O% $O(l at a premium 按溢价计算；按升水价格计算
:JV\){P at call 通知付款；按通知
.h8M at constant market price 按固定市价计算
CT"Fk'B' at constant price 按固定价格计算
k|j:T[_ at cost 按成本计算
L|67f4 at current market price 按当时市价计算；按现时市价计算
?!S
GiARW? at current price 按当时价格计算；按现时价格计算
Y n<)k_kp at factor cost 按要素成本计算；按生产要素成本计算
qei$<j'b at money-of-the-day price 按付款当日价格计算
[thboP.? at or better 按指定或较佳价位〔买卖指令〕
uWc: j P at par 按面值计算；平价
$ KQ,}I at sight 见票即付
Auac>')&Q at the close 按收市盘
#93}E
Y at the opening 按开市盘
i^/54 attestation 见证；见证条款
K` (#K#n at-the-money option 平价期权
^KH%mSX> attorney 受权人；受托代表人
42@a(#z(U attornment 新拥有人承认书
<Jwo?[a attributable profit 可归属利润
L8P 36]> attributable share value 可归属股份价值
#v/ry)2Y= Auckland Stock Exchange 奥克兰证券交易所
l>Av5g)
auction 拍卖
wRbw auctioneer 拍卖商
.TN2s\:]jw audit 审计；核数
l2/ @<0P Audit Commission 审计署
jgRCs.6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
VO -784I 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〕
qZsnd7o{l. audit review 帐目审查
VkXn8J Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~CFMIQ et audited account 审计帐目；经审计的帐目
Bz:0L1@,4a audited annual account 经审计的周年帐目
K%2I audited balance sheet 经审计的资产负债表
NsmVd dj auditor 核数师；核数主任；审计师
3+ asP&n auditor's certificate 核数师证明书；审计师证明书
{3 o% d: auditor's report 核数师报告；审计师报告
H m8y]>$ Aussie bond 澳元债券
I#c(J austerity budget 紧缩预算
iS0 5YW Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
A2_ Ls ;] Australia All Ordinaries Index 澳洲所有普通股票指数
EXHR(t}e Australian Dollar [AUD] 澳元
,%8$D-4#_ Australian Options Market 澳大利亚期权市场
x]' H jTqX Australian Securities Commission 澳洲证券事务监察委员会
A$m<@%Sz Australian Society of Certified Practising Accountants 澳洲执业会计师公会
m/?h2McS Australian Stock Exchange 澳大利亚证券交易所
~XQ$aRl& Austrian Schilling [ATS] 奥地利先令
8p,>y( o authentication 认证；鉴证
XGk}e4;_ authority to purchase 委托购买证；委购书
Fwv\ pJ}$ authorization 认可；核准；授权；授权书
Zd XKI{b authorization by direction 指示授权
nKu(XgFv authorization by instruction 指令授权
}200g_^ authorization by warrant 令状授权
#M:B3C!ouY authorization of unit trust 单位信托的认可
1^sb T[%R authorized agent 指定代理人
I~ k=3,7< authorized capital 法定资本
3 _U\VGm authorized clerk 出市员
bL
MkPty authorized dealer 认可交易商
-x?H j/ authorized financial institution 认可财务机构
D(@SnI+ authorized fund 认可基金
\E&th p authorized fund house 获授权的基金公司；认可基金公司
Zh? V,39 authorized institution 认可机构
.h 6Y<
E authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
wRi~Yb? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
+gNX7xuY authorized insurer 获授权保险人；获认可承保人
ZI y(<0 authorized investment 特准投资项目
d~/xGB`< authorized person 获授权人
](n69XX_ authorized representative 获授权代表
!ABLd|tP authorized share capital 法定股本
PHQcstW automated quotation system 自动报价系统
dcP88!#5- Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w= B 自动交易系统〔香港期货交易所有限公司〕
cf&C|U automatic adjustment mechanism 自动调整机制
<G}m # automatic adjustment system 自动调整系统
7YD\ !2b Automatic Clearing House 自动票据交换所
C=s((q* automatic exchange rates accumulation system 自动化汇率累集系统
i8eA_Q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!|(Ao"] automatic teller machine [ATM] 自动柜员机
U L ck autopay 自动转帐
R05T5Q1]A available assets 可用资产
6 Ok,_
! available fiscal reserve 现存财政储备
CQ jV!d0j available profit 可用利润
`>y[wa>9r Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8(uw0~GO average 平均；平均数；海损
K)N)IZ1q average basic salary 平均基本薪金
_-(z@ average consumer expenditure 平均消费开支；一般消费开支
/O_0=MLp average cost 平均成本
`U!(cDY average cost of land production 增辟土地平均成本
)2toL5 Q average daily turnover 平均每日成交额
*.,8,e8Vq average daily wage rate 平均每日工资率
vj(@.uU ) average expenditure pattern 平均开支模式
fGG
9zB6 average growth rate 平均增长率
@21u I{ average net fixed assets 固定资产平均净值
L*IU0Jy> average of relatives 相对价格平均数
+Bn?-{h= average price 平均价格
KG-UW average propensity to consume 平均消费倾向；一般消费倾向
I,w^ ?o average propensity to save 平均储蓄倾向；一般储蓄倾向
dkE TM, average rate 平均率
i >J:W"W average revenue 平均收入；平均收益
DWdLA~'t average stock 平均库存；平均存货
JqQ3C}z average yearly rent 平均年租
a0)vvo=bz avoidance of double taxation 避免双重课税
&!4(
0u avoidance of tax 避税
