A:
eAh~ ` A share Ａ股；甲类股份
CM+Nm(|\, abatement of tax 减税；减扣免税额
K,{P
b? ABN AMRO Bank N.V. 荷兰银行
JsohhkJNGi above-the-line expenditure 线上项目支出；经常预算支出
W 86`R above-the-line receipt 线上项目收入；经常预算收入
<R)%K); ABSA Asia Limited 南非联合亚洲有限公司
F+mn d,3 absolute change 绝对数值变更
9P;}P! W absolute expenditure 实际开支
'thWo wE absolute guideline figure 绝对准则数字
FES_:?.0 absolute interest 绝对权益
T8( \:v absolute order of discharge 绝对破产解除令
A tc <xp absolute profit margin 绝对利润幅度
(- `h8M absolute value 实值；绝对值
pvdM3+6 absolutely vested interest 绝对既得权益
ocCq$%Ka absorbed cost 已吸收成本；已分摊成本
`yYo Vu* absorption 吸收；分摊；合并
?. t naE absorption rate 吸收率；摊配率；分摊率
.{[+ d3+, ACB Finance Limited 亚洲商业财务有限公司
EXDZehLD<] acceptable form of reciprocity 合理的互惠条件
.J0s_ [ acceptable rate 适当利率；适当汇率
]X
y2km] acceptance agreement 承兑协议
jFbj)!; acceptance for honour 参加承兑
UnSi= uj acceptor 承兑人；接受人；受票人
)Il)
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86pujXjc' accident insurance 意外保险
d:C|laZHn Accident Insurance Association of Hong Kong 香港意外保险公会
\)KLm accident insurance scheme 意外保险计划
4&b*|"Iw accident year basis 意外年度基准
1iNq|~ accommodation 通融；贷款
m)"gj**|y accommodation bill 通融票据；空头票据
c> I(6$ accommodation party 汇票代发人
T<:mG%Is account balance 帐户余额；帐户结余
F/gA[Y|,gI account book 帐簿
.[mI9dc account collected in advance 预收款项
L=g(w$H account current book 往来帐簿
vmEbk/Vy account of after-acquired property 事后取得的财产报告
@" >^ 2 account of defaulter 拖欠帐目
/e|vz^#+1, account payable 应付帐款
gY!+x=cx0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
lICpfcc(+ account receivable 应收帐款
p;#@#>h account receivable report 应收帐款报表
1jHugss9| account statement 结单；帐单；会计财务报表
T S2zzYE6Z account title 帐户名称；会计科目
g$X4ZRSel accountant's report 会计师报告
fkKk/M> 1 Accountant's Report Rules 会计师报告规则
;t6)(d4z? accounting and auditing procedure 会计与审计程序；会计与核数程序
'Cr2 &
dy Accounting Arrangements 《会计安排》
olA 1,8 accounting basis 会计基础
3[_zz;Y*d accounting by Official Receiver 破产管理署署长呈交的帐目
%?2: 1o Accounting Circular 《会计通告》
b*5Yy/U accounting class 会计类别
0c{-$K} accounting date 记帐日期；会计结算日期
LIah'6q R accounting for money 款项核算
AFM Ip^F Accounting Officer 会计主任
oGIh:n7 q+ accounting period 会计报告期；会计期
P5?M"j0/^ accounting policy 会计政策；会计方针
!+R_Z#gB accounting practice 会计惯例
|.]g&m)y^h accounting principle 会计准则
9nGS"E l{ accounting record 会计记录
:t)<$dtf[ accounting report 会计报告
6gy; Xg Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{ tKi8O^Rb Accounting Society of China 中国会计学会
[B _ (,/? accounting statement 会计报表
Ca]V%g( accounting system 会计制度；会计系统
"g IjU~'A accounting transaction 会计事项；帐务交易
qI= j >x accounting treatment 会计处理
Uo]x6j< accounting year 会计年度
7my 7|s[ accretion 增值；添加
[}*xxy accrual 应计项目；应累算数目
:qAF}|6 accrual basis 应计制；权责发生制
!C6[m1F accrual basis accounting 应计制会计；权责发生制会计
$ca> b X] accrue 应累算；应计
#Y_v0.N accrued benefit 应累算利益
]DJ] L=T7 accrued charges 应计费用
_~}n(?> accrued cumulative preference share dividend 应累算的累积优先股股息
yP"_ j&ef7 accrued expenses 应累算费用
}we"IqLb accrued interest payable 应付利息；应计未付利息
Ya>cGaLq accrued interest receivable 应收利息；应计未收利息
1r8]EaI accrued right 累算权益
b|xz`wUH0$ accruing profit 应累算的利润
ZLO _5#< accumulated fiscal reserve 累积财政储备
G& ;W accumulated profit 累积利润；滚存溢利
&'(: xjN accumulated reserve 累积储备
$x 2t0@ accumulation of surplus income 累积收益盈余
CE?R/uNo{ acquired assets 既得资产
1~_]"Y' acquisition 收购；购置；取得
W`;E-28Dg acquisition cost 购置成本
5 :AAqMa acquisition expenses 购置费用
. Wb) , acquisition of 100% interest 收购全部股权
2/h M x- acquisition of control 取得控制权
, X|oCD acquisition of fixed assets 购置固定资产
b9:E0/6
acquisition of shell “买壳”
~JBQjb] acquisition price 收购价
mT~:k}u~W act of God 天灾
7-(tTBH acting partner 执事合伙人
]zD/W%c active market 买卖活跃的市场；交投畅旺的市场；旺市
lQ)8zI active partner 积极参与的合伙人
<iTaJa$0m active trading 交投活跃
T%ha2X= actual circulation 实际流通
aeg5ij-]u@ actual cost 实际成本
fXL$CgXG\x actual expenditure 实际开支；实际支出
1 iE actual income 实际入息；实际收入；实际收益
!ZB|GLpo6 actual market 现货市场
fE M8/bhq actual price 现货价；实际价格
^D6 JckW actual profit 实际利润
s=2 8. actual quotation 实盘；实际价位；实际报价
56L>tP actual year basis 按实际年度计算
ku\_M actuals 实货
<FGM/e4 actuarial investigation 精算调查
m-;u]X=a actuarial principle 精算原则
vL-%"*>v actuarial report 精算师报告
B_:K.]DK` Actuarial Society of Hong Kong 香港精算学会
cD LS) actuarial valuation 精算师估值
t6j(9[gGq actuary 精算师
.*v8*8OJ& ad referendum agreement 暂定协议；有待覆核的协定
agt7b@-5= ad valorem duty 从价税；按值征税
A 8&%G8d ad valorem duty system 从价税制
om@` NW ad valorem fee 从价费
U^Hymgb% ad valorem tariff 从价关税
I nr ~9hz additional allowance 额外免税额
/X8b=:h additional amount for unexpired risk 未过期风险的额外款额
DGp'Xx_8 additional assessable profit 补加应评税利润
iT
I W;Cv additional assessment 补加评税
0Wk}d(f additional commitment 额外承担
?2Bp^3ytJ additional commitment vote 额外承担拨款
2)mKcUL- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
/eZA AH additional dependent parent allowance 供养父母额外免税额
nfl6`)oW additional provision 额外拨款
2W| j
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#XNe4# additional tax 补加税罚款；补加税款
-O -_F6p'D Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
jtl7t59R adjudged bankrupt 被裁定破产
011 _(v adjudicated bankrupt 裁定破产人
.lRO; D adjudication fee 裁定费；评定印花税额手续费；评估契据费
T w/ CJg
adjudication of bankruptcy 裁定破产；宣告破产
u},<On adjudication of insolvency 裁定无力偿还债务
Q x$Yj adjusted actual 经调整的实数；调整后的实数
Jw9|I)H adjusted current assets 经调整的流动资产；调整后的流动资产
{5_ *tV<I adjusted figure 经调整的数字；调整后的数额
=q>eoXp adjusted liabilities 经调整的负债；调整后的负债
u:fiil$ adjusted loss 经调整的亏损；调整后的亏损
QNn$`Qz. adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
5a -8/.}cP adjusted profit 经调整的利润；调整后的利润
!MQo= k adjusted surplus 经调整的盈余额；调整后的盈余额
0I079fqk< adjusted value 经调整的价值；调整后的价值
+5 @8' t adjustment 调整；修订；理算〔保险〕
hm?-QVRPV adjustment centre 调剂中心
~9 K4]5K- adjustment lag 调整过程的时间差距；调整时差
BxlpI[yWq adjustment mechanism 调整机制
v-&^ G3 adjustment of loss 亏损调整
5(TI2,4 adjustment process 调整过程；调整程序
T QYud'u/ adjustment range 调整幅度
yQ 6{-:`) administered exchange rate 受管制汇率
#^#N%_8 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=suj3.
administration expenses 行政费用
aRg-
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:6B k< administration in bankruptcy 破产管理
} _XKO\ administration order 遗产管理令
&! Y^DR/ administrator 管理人；遗产管理人
Ow mI*` administrator of the estate 遗产管理人
>.Q D:_@: admission of debt 债项承认书
>:h
8T] F admission of proof 接纳债权证明
ow%s_yV]R advance 放贷款项；垫付款项；预支款项；预付款项
+g\u=&< 6 advance account 暂支帐目；预付款帐户
8[
:FU advance compensation 预付补偿金
,,b_x@y* advance from shareholder 股东垫款
)7[>/2aGd advance pending reimbursement 预支以待日后付还
- C8 h$P advanced economy 先进经济体系
D)f hk!< advancement 预付；预付财产
!dSY?1>U< advances warrant 垫款令
's!EAqCN advancing 贷出
/dBQ*f5 adverse balance 逆差
{.;MsE adverse exchange 逆汇
*>zr'Tt,W advertisement addressed to shareholders 在报章刊登的致股东通告
N2xgyKy~ advice for collection 托收通知书
l% K9Ke advice of drawing 提款通知书；汇票通知书
x^9W< advice of payment 付款通知
9:4 P 7 Advisory Committee [Securities and Futures Commission]
;sCX_`t0E 谘询委员会〔证券及期货事务监察委员会〕
+
ECV|mkk Advisory Committee on Diversification 经济多元化谘询委员会
Z'PL?;&+R affidavit 誓章；遗产申报誓章
% UY=VE\F affidavit of no receipt 述明无收款的誓章
jHTaG%oh affiliate 联号；联营公司；附属公司
86.! s Q8b affiliated company 附属公司；联号；联营公司
J4xt!RW! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
,HY z-sK. affordability 负担能力
F2OU[Z,-] African Development Bank [AfDB] 非洲开发银行
Oa
CkU after-acquired property 事后取得的财产
Fu!:8Wp!( after-hours dealing 市后交易
" EQ}xj after-tax profit 税后盈利；税后利润；税后溢利
Nr6YQH*[ agency agreement 代理协议
}DY^a'wJ- agency expenses 代理机构的开支
9{?<.% agency fee 代理费
;m@ >v?zE Agency Law 《代理法》
^ 4c2}>f agent 代理人；承销人
u A*Op45 agent of company 公司代理人
o!wz:|\S agent's fee 代理人费；经纪费
2l E {
P aggregate 总计；总数；总体数字
W;O x H"eC aggregate amount 总款额；总额
E d.~9*m aggregate assets and liabilities 总体资产与负债
l?Bv9k.^? aggregate at constant price 按固定价格计算的总体数字
hDjsGB|Fz aggregate demand 总需求
%t:1)]2 aggregate gross position 总持仓量
VOp8 ,! aggregate limit 总限额
%[Ia#0'Y@ aggregate of salaries tax 合计薪俸税
>2Z:=HT aggregate performance 总体表现；总体业绩
VDC rFZ!] aggregate supply 总体供应
d #y{eV$Q aggregate surplus 总盈余
E':y3T@." aggregate total 整体总额
Y')in7g aggregate value 总值；合计价值
/!d,f4n aggregated basis 合计基准
rQ@ , Y" aggregated net chargeable income 合计应课税入息实额
f+-w~cN aggregation 合并计算；合计；总和
~$YFfv>
aggregation of incomes of husband and wife 夫妇入息合并计算
'R,1Jmx aggregation of property 财产的总和
dD@T}^j *| agio 差价；贴水
80c\O-{ 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》
Kc}FMu Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
2gg5:9 《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》
}Ni JDs Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
JY_+p9KfyQ 《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》
M I/ 9 ?B Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`+k&]z$m 《香港政府和大韩民国政府关于相互促进和保护投资协定》
NrhU70y agreement for a settlement 授产协议
SN\;&(?G agreement for assignment 转让协议
[ wr0TbtV agreement for sale 售卖协议；买卖协议
[ [LCEw agreement for sale and purchase 买卖协议
CYes'lr agreement for the payment of interest 支付利息协议
oC^-" (# agreement for the repayment of money 还款协议
V)_mo/D!D agreement of reinsurance 再保险协议
b"/P Agricultural Bank of China 中国农业银行
gV $Lfkz air passenger departure tax 飞机乘客离境税
Cq}LKiu Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
%(,JBa: G airport tax 机场税
-8#Of)W alcohol duty 酒精税
y3))I \QT alienation 让与；让渡；转让
wvBJ?t, alimony 生活费；赡养费
N r
uXXd All Ordinaries Index [AOI] 所有普通股指数
NcB^qv all risks 全险；综合险
Y[
a$~n^:n All Sales Record for Stock Market 《股票市场成交报告》
MJ4+|riB Allied Capital Resources Limited 新联财务有限公司
Ko kmylHu all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Wd3/Y/MD allocation letter 拨款信件
s)8g4Yc* allocation of fund 分配款项；预留款项
Ym2![FC1 allocation of profit 利润分配；溢利分配
l2X '4_d allocation warrant 拨款令
o%RyE]pw, allotment 分配；配股
Y{f;qbEQH' allotment notice 股份配售通知；配股通知
svHs&v allotment of shares 股份分配
!1-:1Whz8 allowable 可获宽免；免税的
J XbG|L allowable business loss 可扣除的营业亏损
Aum&U){yY allowable expenses 可扣税的支出
,M5zhp$ allowance 免税额；津贴；备抵；准备金
P)7SK&]r;= allowance for debts 债项的免税额
|r%6;8A]i allowance for depreciation by wear and tear 耗损折旧免税额
9p9:nx\ allowance for funeral expenses 殡殓费的免税额
f*aYS allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ikw_ t? allowance for repairs and outgoings 修葺及支出方面的免税额
# q 6jE allowance to debtor 给债务人的津贴
3K_J"B*7 alteration of capital 资本更改
,4)zn6tC alternate trustee 候补受托人
3l-8T R amalgamation 合并
&3:-(:<U ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
z|<6y~5, ambit of charges 征税范围；收费范围
pbl;n| amended valuation 经修订的估值
mC8c`# 1T American Commodities Exchange 美国商品交易所
tF
O27z@ American Express Bank Limited 美国运通银行
?qO_t;:0> American Stock Exchange 美国证券交易所
Pz: ,q~ amortization 摊销
#JWW ;M6F amount due from banks 存放银行同业的款项
SdeKRZ{o amount due from banks abroad 存放海外银行同业的款项
L^Fni~ amount due from holding companies 控股公司欠款
wC}anq>> amount due from local banks 存放本港银行同业的款项
xKv\z1ra amount due to banks 银行同业的存款
K_G( J> amount due to banks abroad 海外银行同业的存款
t ux/@}I amount due to holding companies 控股公司存款
4703\
HK amount due to local banks 本港银行同业的存款
-2{NI.-Xd amount due to outport banks 外埠银行同业的存款
%7x x"$P:R amount for note issue 发行纸币的款额
7b_t%G" amount of bond 担保契据的款额
Hca vA{H amount of consideration 代价款额
-B* = V amount of contribution 供款数额
=e$<[ " amount of indebtedness 负债款额
+? E~F amount of principal of the loan 贷款本金额
F w)#[ amount of rates chargeable 应征差饷数额
-r@fLkwg amount of share capital 股本额
*:{s|18Pj amount of sums assured 承保款额
&5h {XSv amount of variation 变动幅度
> 7V96jL$Y amount of vote 拨款数额
iP]KV.e'/C amount payable 应付款额
TWZ* *S- amount receivable 应收款额
aY@]mM z\ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]bLI!2Kr analysis 分析
/Nt#|C> ancillary risk 附属风险
2!Yq9,` annual account 周年帐目；周年帐目报表；年度决算；年结
Tvqq# ;I annual accounting date 年结日期
#>i Bu:\J annual allowance 每年免税额；年积金；年度津贴；年津
?x1sm"]p' annual balance 年度余额
Z-z^0QO annual disposable income 每年可动用收入
z$4g9 annual estimates 周年预算
S81% iz.n annual fee 年费
[%
\>FT[ annual general meeting 周年大会
4'up bI annual growth rate 年增率；每年增长率
b
5<&hN4g annual long-term supplement 长期个案每年补助金
JZI)jIh annual pensionable emolument 可供计算退休金的年薪
P{fT5K| annual report 年报
u atY:GSR Annual Report on the Consumer Price Index 《消费物价指数年报》
1yC_/Va1 annual return 周年报表；周年申报表；每年报税表格
d9e_slx Annual Return Rules 《周年报表规则》
_N)/X|=~s annual review of consumer prices 每年消费物价回顾
7^)8DwAl annual roll-forward basis 逐年延展方式
S52'!WTq annual salary 年薪
FnxPM`Zx annual statement 年度报表；年度决算表
P1C{G'cR Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
K)b@,/ 5 annuitant 年金受益人
X
.,Lmh annuity 年金
*U>"_h T0 annuity contract 年金合约
J>Pc@,y annuity on human life 人寿年金
uDD{O~wF, antecedent debt 先前的债项
6 <1
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Q \Wh]=} anticipated expenditure 预期开支
M^IEu } anticipated net profit 预期纯利
zUq ^ anticipated revenue 预期收入
)|3BS` anti-inflation measure 反通货膨胀措施
rebnV &- anti-inflationary stance 反通货膨胀立场
| "}oGL6- apparent deficit 表面赤字
b'q ru~i apparent financial solvency 表面偿债能力
) XCG4-1 apparent partner 表面合伙人
>AK9F.
_z application for personal assessment 个人入息课税申请书
1Hl -|n application of fund 资金应用
zUuOX5-6x application to release as liquidator and to destruct the books of accounts and documents
(A(j.[4a 申请免除清盘人职务及毁灭帐簿与文件
0JT"Pv_ appointed actuary 委任精算师
[=<vapZt appointed auditor 委任核数师；委任审计师
|7%has3" appointed trustee 委任的受托人
=csh=V@s appointer 委任人
' +EtnWH s apportioned pro rata 按比例分摊
:2t0// @X apportionment 分配；分摊
[~NJf3c" Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
i+q t L3 apportionment formula 分摊方程式
wqxChTbs apportionment of estate duty 遗产税的分摊
8k{Kn H appraisal 估价；评估
ZLDO&} appreciable growth 可观增长
c,CcKy;+ appreciable impact 显着影响
.;\ uh$ c appreciable increase 可观增长
( $nQmr;t appreciation 增值；升值
!;3hN$5 appreciation against other currencies 相对其他货币升值
<-6f}wN appreciation of the exchange value of Hong Kong dollar 港元汇值上升
CdZ. T/x appreciation tax 增值税
0tKVo ]EK appropriation 拨款；拨用；拨付
5GK> ~2c( appropriation account 拨款帐目
(H^)wDb Appropriation Bill 拨款法案
z:^ (#G{ appropriation-in-aid system 补助拨款办法
t: x"]K approved assets 核准资产
p[Zk;AT~ approved basket stock 认可一篮子证券
GIb,y,PDB approved budget 核准预算
Mfn^v:Q# approved charitable donation 认可慈善捐款
#V{!|Y ' approved charitable institution 认可慈善机构
iE0x7x P_ approved currency 核准货币；认可货币
E- jJ!>&K approved estimates 核准预算
Tnv,$KOhs approved estimates of expenditure 核准开支预算
mxnu\@}( approved overseas insurer 核准海外保险人
G %A!yV approved overseas trust company 核准海外信托公司
M3U?\g approved pooled investment fund 核准汇集投资基金
kyi"U A82 approved provident fund scheme 认可公积金计划
v A"LV +@ approved provision 核准拨款
HvR5 -?qQ approved redeemable share 核准可赎回股份
(: P#l&f approved regional stock 认可地区性证券
:}U jX|D approved retirement scheme 认可退休金计划
0.\}D:x(z approved subordinated loan 核准附属贷款
wpWZn[j arbitrage 套戥；套汇；套利
}Ug$ d>\ arbitrageur 套戥者；套汇者
q`VkA
\ arbitrary amount 临时款项
5g%D0_e5 arrangement 措施；安排；协定
qZ dA % arrears 欠款
\_(|$Dhq arrears of pay 欠付薪酬
>Hu3Guik] arrears of revenue 逾期未收税款；逾期未收的帐项
xS4?M<|L63 articles of association 组织章程；组织细则；组织章程细则
u9{SG^ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
c|@OD3w2lM ascertainment of profit 确定利润
F}.R -j# "Asia Clear" “亚洲结算系统”
q[Tl#*P?y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
cA+T-A] Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
YSzC's[ Asian Development Fund [ADF] 亚洲发展基金
wh#IQ.E- Asian dollar bond 亚洲美元债券
o5['5?i} / Asian dollar market 亚洲美元市场
U ;A,W$<9 Asian dollar rate 亚洲美元利率
d/3bE*gr
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4B9D Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
}vU^g PH asked price 沽盘；喊价；索价；卖方报价
*~~J1.ja> assessable income 应评税入息
mBEMw J}O` assessable loss 应评税亏损
; ?q-]J? assessable profit 应评税利润
baBPf{< assessable value 应评税值
R|k:8v{V= assessed profit 估定利润
>;]S+^dXY assessed value 经评估价值
m70AWG assessment 评税；评定；估价；评税单
2%v6h assessment number 评税编号；估价编号
B}P!WRNmln assessment of additional tax 补加税评税
<`WDNi$Y assessment of performance 业绩评估；实绩评价
rmi&{o: Assessor 评税主任
n!sOKw asset price bubbles 资产价格泡沫
_>a`dp.19 asset-backed securities 具资产保证的证券
H ?eG5 assets accretion 资产增值
~1XC5.*-
assets and liabilities 资产与负债
39m8iI%w[
assets betterment statement 资产递增表；资产改进表
!u:Fn)j assets lending 实物放款；有抵押贷款
CfO{KiM(2 assets of the company passing on the death 死者去世时转移的公司资产
WL|71?@C assets pledged as security for liabilities 用作负债抵押的资产
G*=&yx."E assets portfolio 资产投资组合
y<*\D _J assets price 资产价格
!acuOBv, assets quality 资产质素
P8#_E{f assets realization 资产变现
Xg l
%2' assets refinancing arrangement 资产再集资安排
nTw:BU4jd assets securitization 资产证券化
mM L B?I assets situated outside Hong Kong 在香港以外地方的资产
W9{;HGWS assets stripping 削减资产；拆卖资产
QCG-CzJ9 l assets value 资产值
eY% Ep=J assignee 承让人
1;+77< assignment 转让；转让书；转让契
bl^pMt1fv assignment of interest 权益转让
eoFG$X/PO assignment of letters patent and trade mark 专利证书及商标转让
i!fk'Yt% assignment of property 物业转让；物业转让书
@ Z7s3b assignment right 转让权
[vz2< genn assignor 转让人
`9k\~D=D~ associate 有联系的人；有关连人士；相联者；合伙人；联系人
5z_Kkf?o Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
' R2*3< associate member 附属会员
FjI1' Ah\ associated body corporate 相联法人团体
1FG"Ak}D associated company 相联公司；联属公司
5!wjYQt3 associated corporation 相联法团
VZe' 6?# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
xIV#}z0 公认会计师公会〔英国〕
oLtzP C Association of Futures Exchange Brokers 香港期货经纪协会
_,v>P2) Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
JaR!9GVN7 association of underwriters 承保人组织
WRRR "Q$ assumption of control 接管
6ZwQ/~7H assurance 担保；保险；转易；转易书
C!nbl+75 assurance of interest 权益的转易
+;*4.} at 19XX price 按一九ＸＸ年价格计算
R7;X at a discount 按赔价计算；按贴水价格计算；打折扣
"HwlN_PA at a premium 按溢价计算；按升水价格计算
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rUHP at call 通知付款；按通知
iA`.y9' 2 at constant market price 按固定市价计算
eYn/F~5- at constant price 按固定价格计算
X)= m4\R at cost 按成本计算
Jh 36NE8r at current market price 按当时市价计算；按现时市价计算
Qs?p)3qp at current price 按当时价格计算；按现时价格计算
IFZw54 at factor cost 按要素成本计算；按生产要素成本计算
'*Tt$0#o at money-of-the-day price 按付款当日价格计算
sHV? njZd at or better 按指定或较佳价位〔买卖指令〕
K@oy vJ$ at par 按面值计算；平价
!aJ6Uf%R at sight 见票即付
snNB;hkj at the close 按收市盘
t0?t Xe.B at the opening 按开市盘
XeslOsHh attestation 见证；见证条款
T1 1>&K) at-the-money option 平价期权
U-$nwji attorney 受权人；受托代表人
2S4SG\ attornment 新拥有人承认书
] r%fAm j attributable profit 可归属利润
cx FyN ;7 attributable share value 可归属股份价值
epG =)gd=8 Auckland Stock Exchange 奥克兰证券交易所
Z.rhM[*+0C auction 拍卖
Mhb~wDQl auctioneer 拍卖商
O%aHQL%Sz audit 审计；核数
5{IbKj| Audit Commission 审计署
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V?FBx Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
+tG' 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
" u b0}p4V audit review 帐目审查
C*1 1?B[ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
b `}hw"f audited account 审计帐目；经审计的帐目
Bt 1v7M audited annual account 经审计的周年帐目
u6:$AA audited balance sheet 经审计的资产负债表
"`4M4 `' auditor 核数师；核数主任；审计师
J$T(p% auditor's certificate 核数师证明书；审计师证明书
_Kh 8
<$h auditor's report 核数师报告；审计师报告
I* g[Y = Aussie bond 澳元债券
O*n@!ye austerity budget 紧缩预算
2E!Q5 l!j Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
10GU2a$0"$ Australia All Ordinaries Index 澳洲所有普通股票指数
~jz51[{v Australian Dollar [AUD] 澳元
Id >I.e4 Australian Options Market 澳大利亚期权市场
?+%bE Z` Australian Securities Commission 澳洲证券事务监察委员会
7& w[h4Lw Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;<%th Australian Stock Exchange 澳大利亚证券交易所
F[)tg#}@G Austrian Schilling [ATS] 奥地利先令
nyOmNvZf authentication 认证；鉴证
VCIV*5
P authority to purchase 委托购买证；委购书
Sogt?]HB$ authorization 认可；核准；授权；授权书
^V]IPGV authorization by direction 指示授权
X+N8r^& authorization by instruction 指令授权
^7t1 'A8e< authorization by warrant 令状授权
EN8xn9M? authorization of unit trust 单位信托的认可
41Ab , authorized agent 指定代理人
WZP1g kX&M authorized capital 法定资本
?N@[R]; authorized clerk 出市员
Ht]O:io` authorized dealer 认可交易商
Y'#uZA3KA authorized financial institution 认可财务机构
,s:vi Xk authorized fund 认可基金
& ^Gp authorized fund house 获授权的基金公司；认可基金公司
&;<'AF authorized institution 认可机构
T {=&>pNK[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
f9)0OHa authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8] bLp authorized insurer 获授权保险人；获认可承保人
T`]P5Bk8r authorized investment 特准投资项目
,pVe@ d' authorized person 获授权人
lB8g D authorized representative 获授权代表
ocZ^rqo2w authorized share capital 法定股本
6fC Hd10! automated quotation system 自动报价系统
%c8@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:sA UV79M 自动交易系统〔香港期货交易所有限公司〕
0Fsa&<{6? automatic adjustment mechanism 自动调整机制
@ 18}'k automatic adjustment system 自动调整系统
LyL(~Jc| Automatic Clearing House 自动票据交换所
(Ap?ixrR _ automatic exchange rates accumulation system 自动化汇率累集系统
FJT0 lC Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_N0N #L4M automatic teller machine [ATM] 自动柜员机
& VG autopay 自动转帐
_sY;
dS/ available assets 可用资产
?0qP6'nWx available fiscal reserve 现存财政储备
.nEiYS|T available profit 可用利润
WF2t{<]^e Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
POX{ ;[SV average 平均；平均数；海损
v I,T1%llu average basic salary 平均基本薪金
wrs r U average consumer expenditure 平均消费开支；一般消费开支
P>03 DkbB average cost 平均成本
n9R0f9:* average cost of land production 增辟土地平均成本
/!`xqG# average daily turnover 平均每日成交额
m1xR uj] average daily wage rate 平均每日工资率
5 Yww,s average expenditure pattern 平均开支模式
8Dn~U :F/? average growth rate 平均增长率
91nw1c! average net fixed assets 固定资产平均净值
'E\4/0 ! average of relatives 相对价格平均数
\0&F'V average price 平均价格
,,BWWFg~ average propensity to consume 平均消费倾向；一般消费倾向
h
9}x6t, average propensity to save 平均储蓄倾向；一般储蓄倾向
C;.,+(G average rate 平均率
TO G:N~ average revenue 平均收入；平均收益
BO%'/2eV average stock 平均库存；平均存货
F07X9s44E average yearly rent 平均年租
;V?d;O4u avoidance of double taxation 避免双重课税
\xQu*M:! avoidance of tax 避税
