A:
7)V"E-6h A share Ａ股；甲类股份
l[c '%M |N abatement of tax 减税；减扣免税额
0t%]z! ABN AMRO Bank N.V. 荷兰银行
e}1Q+h\ above-the-line expenditure 线上项目支出；经常预算支出
w(&EZDe above-the-line receipt 线上项目收入；经常预算收入
\.}T_,I ABSA Asia Limited 南非联合亚洲有限公司
XQ9W
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wR@>U.XT@ absolute expenditure 实际开支
>fzyD(> absolute guideline figure 绝对准则数字
j!>P7 8 absolute interest 绝对权益
~Ym _ { absolute order of discharge 绝对破产解除令
Q;8z&4s@ absolute profit margin 绝对利润幅度
MGsQF #6] absolute value 实值；绝对值
05R"/r* absolutely vested interest 绝对既得权益
OU/}cu absorbed cost 已吸收成本；已分摊成本
Lm~<BBp. absorption 吸收；分摊；合并
; 7qIm83 absorption rate 吸收率；摊配率；分摊率
38 p"lT ACB Finance Limited 亚洲商业财务有限公司
H^*AaA9- acceptable form of reciprocity 合理的互惠条件
A6] X
aF acceptable rate 适当利率；适当汇率
M,_
$s, acceptance agreement 承兑协议
G |KA!q acceptance for honour 参加承兑
Z8ea)_ {# acceptor 承兑人；接受人；受票人
G|f9l? p acceptor for honour 参加承兑人
P0}{xq'k9v accident insurance 意外保险
=yZq]g6Q Accident Insurance Association of Hong Kong 香港意外保险公会
Zh;wQCDj accident insurance scheme 意外保险计划
&Y?t accident year basis 意外年度基准
88v8lt ;R accommodation 通融；贷款
0>Snps3*Z accommodation bill 通融票据；空头票据
`!Z?F]):G accommodation party 汇票代发人
<`uu e account balance 帐户余额；帐户结余
[oV M9 Q account book 帐簿
P d~=:4 account collected in advance 预收款项
2$5">%? account current book 往来帐簿
+FqD.= 8 account of after-acquired property 事后取得的财产报告
>-I <`y-H account of defaulter 拖欠帐目
XLt/$Caf account payable 应付帐款
IS&qFi}W|W account payee only [A/C payee only] 只可转帐；存入收款人帐户
63Zu5b"O/ account receivable 应收帐款
@!fU p
b account receivable report 应收帐款报表
& ]o-ZZX account statement 结单；帐单；会计财务报表
XQ}J4J~Vm account title 帐户名称；会计科目
8C@u+tx accountant's report 会计师报告
/ S]RP>cQ Accountant's Report Rules 会计师报告规则
W+!U VU pW accounting and auditing procedure 会计与审计程序；会计与核数程序
AE}cHBwZE Accounting Arrangements 《会计安排》
l; _IH|A accounting basis 会计基础
]6^<VC`5D accounting by Official Receiver 破产管理署署长呈交的帐目
{IJ;)<>&VE Accounting Circular 《会计通告》
"u7[[.P) accounting class 会计类别
GLtd<M" accounting date 记帐日期；会计结算日期
1 ;$XX#7o accounting for money 款项核算
aYaEy(m Accounting Officer 会计主任
-i:WA^yKgw accounting period 会计报告期；会计期
=WT$\KYGv
accounting policy 会计政策；会计方针
sh_;98^ accounting practice 会计惯例
iibG$?( accounting principle 会计准则
cDY)QUmi accounting record 会计记录
Sc[# ]2 } accounting report 会计报告
s) ]j X Accounting Services Branch [Treasury] 会计事务部〔库务署〕
I;t@wbY, Accounting Society of China 中国会计学会
tJ6@Ot accounting statement 会计报表
J;>epM ;* accounting system 会计制度；会计系统
.@,t}:lD accounting transaction 会计事项；帐务交易
d#0:U
Y% ~ accounting treatment 会计处理
/%& d: accounting year 会计年度
dR]-R/1| accretion 增值；添加
m}wn +R accrual 应计项目；应累算数目
T06(Q[) accrual basis 应计制；权责发生制
Q
84t= accrual basis accounting 应计制会计；权责发生制会计
D8w f`RUt accrue 应累算；应计
W]oD(eZ accrued benefit 应累算利益
ae s k. accrued charges 应计费用
a
~v$ bNu accrued cumulative preference share dividend 应累算的累积优先股股息
xc#t 8` accrued expenses 应累算费用
89LD:+p/ accrued interest payable 应付利息；应计未付利息
fQa*> **j; accrued interest receivable 应收利息；应计未收利息
JPqd} :u3 accrued right 累算权益
o4kLgY !Q accruing profit 应累算的利润
=Pl@+RgK+ accumulated fiscal reserve 累积财政储备
!#)t<9]fv accumulated profit 累积利润；滚存溢利
]!/U9"_e"B accumulated reserve 累积储备
1p. c6[9 - accumulation of surplus income 累积收益盈余
QgqJ # acquired assets 既得资产
l e'RU1k acquisition 收购；购置；取得
NbU`_^oC acquisition cost 购置成本
=o##z5j
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2L](4Q[M acquisition of 100% interest 收购全部股权
GM%OO)dO} acquisition of control 取得控制权
y8~OkdlN# acquisition of fixed assets 购置固定资产
9S|sTf acquisition of shell “买壳”
\ZLi Y acquisition price 收购价
:0l+x 0l} act of God 天灾
#h[>RtP: acting partner 执事合伙人
(I}owr 5: active market 买卖活跃的市场；交投畅旺的市场；旺市
eK:?~BI! active partner 积极参与的合伙人
#-'`Yb w active trading 交投活跃
P?h1nxm`'
actual circulation 实际流通
T/'z,,Y actual cost 实际成本
z,TH}s6 actual expenditure 实际开支；实际支出
QXZXj#` actual income 实际入息；实际收入；实际收益
jU&m *0nL actual market 现货市场
WVa%< actual price 现货价；实际价格
Zt!# KSF7% actual profit 实际利润
Yb P
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[Y](Y3 /.N actual year basis 按实际年度计算
)*BZo>" actuals 实货
@JbxGi actuarial investigation 精算调查
=-si|
1Z actuarial principle 精算原则
Nbpn"*L, actuarial report 精算师报告
dBXiLrEbs Actuarial Society of Hong Kong 香港精算学会
G JRl{ Y actuarial valuation 精算师估值
S1|u@d' actuary 精算师
`y v?PlKL ad referendum agreement 暂定协议；有待覆核的协定
2PlhnU Q7 ad valorem duty 从价税；按值征税
a* cWj }u ad valorem duty system 从价税制
^+P.f[ ad valorem fee 从价费
$ ZI ] ad valorem tariff 从价关税
zzf@U &x< additional allowance 额外免税额
E#KZZ lbx additional amount for unexpired risk 未过期风险的额外款额
r
W`7< 3 additional assessable profit 补加应评税利润
5 b} w additional assessment 补加评税
nEsD+ }E? additional commitment 额外承担
zo ?RFn additional commitment vote 额外承担拨款
|0i{z(B additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[MpWvLP"x additional dependent parent allowance 供养父母额外免税额
7
XxZF43 additional provision 额外拨款
E 5^\]`9P additional stamp duty 附加印花税
:01d9|# additional tax 补加税罚款；补加税款
;mU ;+~YE Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
EVqW(|Xg adjudged bankrupt 被裁定破产
h< r(:.%!} adjudicated bankrupt 裁定破产人
A'jvm@DvQI adjudication fee 裁定费；评定印花税额手续费；评估契据费
`"=>lu2H adjudication of bankruptcy 裁定破产；宣告破产
I<D#
adjudication of insolvency 裁定无力偿还债务
. }\8Y= adjusted actual 经调整的实数；调整后的实数
*K|~]r(F? adjusted current assets 经调整的流动资产；调整后的流动资产
u}nS dZC adjusted figure 经调整的数字；调整后的数额
%/Wk+r9uu adjusted liabilities 经调整的负债；调整后的负债
n&:ohOH% adjusted loss 经调整的亏损；调整后的亏损
qk<jvha 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
b Ssg` adjusted profit 经调整的利润；调整后的利润
"& 2 F adjusted surplus 经调整的盈余额；调整后的盈余额
Ok_}d&A adjusted value 经调整的价值；调整后的价值
w#b@ 6d adjustment 调整；修订；理算〔保险〕
+7gd1^|$e adjustment centre 调剂中心
x &R9m, adjustment lag 调整过程的时间差距；调整时差
QR&e~rks adjustment mechanism 调整机制
PMytk`<`zw adjustment of loss 亏损调整
,H{9`a#+: adjustment process 调整过程；调整程序
c7XBZ%D adjustment range 调整幅度
&+#5gii1i administered exchange rate 受管制汇率
Yg8* )u0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-P;0<j@6k5 administration expenses 行政费用
, MXU]{ administration fee 手续费；行政费
T<B}Z11R administration in bankruptcy 破产管理
4QA~@pBX^{ administration order 遗产管理令
a.V5fl0?I@ administrator 管理人；遗产管理人
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|}4\Gm admission of debt 债项承认书
f} bq admission of proof 接纳债权证明
r84 ^/+"T advance 放贷款项；垫付款项；预支款项；预付款项
~lo43$)^ advance account 暂支帐目；预付款帐户
C+ TB>~Gv` advance compensation 预付补偿金
Y%?S:&GH advance from shareholder 股东垫款
`q3 6`W n advance pending reimbursement 预支以待日后付还
'f<N 7%eZ advanced economy 先进经济体系
e-rlk5k %f advancement 预付；预付财产
$ 2a"Ec!7 advances warrant 垫款令
tDRR 3=9pX advancing 贷出
]6e(-v!U adverse balance 逆差
Jc #D4e1# adverse exchange 逆汇
i.t%a{gL advertisement addressed to shareholders 在报章刊登的致股东通告
G!6b
) 4L- advice for collection 托收通知书
5sT3|yq advice of drawing 提款通知书；汇票通知书
Nm"P8/-09 advice of payment 付款通知
NBPP? \1 Advisory Committee [Securities and Futures Commission]
!i"zM} 谘询委员会〔证券及期货事务监察委员会〕
$9`#p/V Advisory Committee on Diversification 经济多元化谘询委员会
uHKEt[PS$ affidavit 誓章；遗产申报誓章
* a Z1 4 affidavit of no receipt 述明无收款的誓章
76 !LM Nf affiliate 联号；联营公司；附属公司
:i<*~0r< affiliated company 附属公司；联号；联营公司
zP,r ,ok 7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4k225~GQ:C affordability 负担能力
D./{f 8 African Development Bank [AfDB] 非洲开发银行
GeP={lj after-acquired property 事后取得的财产
O^cC+@l!4 after-hours dealing 市后交易
wOf8\s1 after-tax profit 税后盈利；税后利润；税后溢利
tKV, agency agreement 代理协议
+Vk L?J agency expenses 代理机构的开支
8._uwA<[ agency fee 代理费
IAQ<| 3Q Agency Law 《代理法》
a^%)6E.[, agent 代理人；承销人
p3A 9 <g agent of company 公司代理人
LFax$CZc agent's fee 代理人费；经纪费
T]%-Ri aggregate 总计；总数；总体数字
Y! L-5|G aggregate amount 总款额；总额
\E?3nQM aggregate assets and liabilities 总体资产与负债
nB`|VYmOP1 aggregate at constant price 按固定价格计算的总体数字
%&6Q Uv^ aggregate demand 总需求
D|ceZ <9x aggregate gross position 总持仓量
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q,S aggregate limit 总限额
N- K/jY aggregate of salaries tax 合计薪俸税
r!&174DSR1 aggregate performance 总体表现；总体业绩
T_D3WH p aggregate supply 总体供应
_Q1p_sdg aggregate surplus 总盈余
^4fvV\ne_~ aggregate total 整体总额
&x1A {j_ aggregate value 总值；合计价值
c -k3<|H` aggregated basis 合计基准
GNJ /|9 aggregated net chargeable income 合计应课税入息实额
M 2hZ' aggregation 合并计算；合计；总和
un 5r9 aggregation of incomes of husband and wife 夫妇入息合并计算
~LS</_N aggregation of property 财产的总和
iE'' >Z agio 差价；贴水
T_S3_-|{== Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
t1w]L Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+;~N; BT 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
"s0,9;
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6Hnez @d 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Dz0D ^(;V Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_8.TPB]no 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5!?5S$> agreement for a settlement 授产协议
e6taQz@} agreement for assignment 转让协议
"B {3q`( agreement for sale 售卖协议；买卖协议
Onq^|r's& agreement for sale and purchase 买卖协议
`PbY(6CF agreement for the payment of interest 支付利息协议
Z +v,o1 agreement for the repayment of money 还款协议
`^[k8Z( agreement of reinsurance 再保险协议
A;L
]=J Agricultural Bank of China 中国农业银行
tY;<S}[@7w air passenger departure tax 飞机乘客离境税
0I.KHIB k Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
%j\&}>P4$ airport tax 机场税
t)&U'^ alcohol duty 酒精税
3Z" ;a alienation 让与；让渡；转让
?+Gt?-! 5q alimony 生活费；赡养费
1L!;lP2 All Ordinaries Index [AOI] 所有普通股指数
!MKecRG_ all risks 全险；综合险
m+!.H\ All Sales Record for Stock Market 《股票市场成交报告》
J!l/ .:`6 Allied Capital Resources Limited 新联财务有限公司
DT`HS/~fH all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;}SGJ7 allocation letter 拨款信件
Ye3o}G9z allocation of fund 分配款项；预留款项
q ? "> allocation of profit 利润分配；溢利分配
bh@Ct nO allocation warrant 拨款令
:XhF:c[.: allotment 分配；配股
Es+ I]o0K allotment notice 股份配售通知；配股通知
qj;i03 +@ allotment of shares 股份分配
=_`q;Tu= allowable 可获宽免；免税的
X\m\yv}} allowable business loss 可扣除的营业亏损
/F;2wT; allowable expenses 可扣税的支出
T#qf&Q Z allowance 免税额；津贴；备抵；准备金
, Wd=!if allowance for debts 债项的免税额
oE +P= allowance for depreciation by wear and tear 耗损折旧免税额
AAQ!8! allowance for funeral expenses 殡殓费的免税额
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d ?:L allowance for inflation 为通货膨胀而预留的款项；通胀准备金
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allowance for repairs and outgoings 修葺及支出方面的免税额
zb{79Os[B allowance to debtor 给债务人的津贴
A M[f alteration of capital 资本更改
\1Y|$ :T/ alternate trustee 候补受托人
F- -g?Q^ amalgamation 合并
D>y5&` ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
&)OI!^ ( ambit of charges 征税范围；收费范围
Zye04 &x9k amended valuation 经修订的估值
"Ol :ni1 American Commodities Exchange 美国商品交易所
B{)#A?Rh. American Express Bank Limited 美国运通银行
>T]9.`xhK American Stock Exchange 美国证券交易所
~-k , $J?7 amortization 摊销
#//xOL3J amount due from banks 存放银行同业的款项
KdkL_GSLT amount due from banks abroad 存放海外银行同业的款项
)pl5nu#< amount due from holding companies 控股公司欠款
y7>3hf n~w amount due from local banks 存放本港银行同业的款项
S'!&,Dxq^ amount due to banks 银行同业的存款
\(pwHNSafk amount due to banks abroad 海外银行同业的存款
>
' =QBW amount due to holding companies 控股公司存款
];k!*lR) amount due to local banks 本港银行同业的存款
)zxb]Pg+ amount due to outport banks 外埠银行同业的存款
L (yUS)O amount for note issue 发行纸币的款额
MAYb.>X#> amount of bond 担保契据的款额
8n 5~K.;< amount of consideration 代价款额
R:f!ywj% amount of contribution 供款数额
<XLaJ;j amount of indebtedness 负债款额
d0)]^4HT|y amount of principal of the loan 贷款本金额
[QxP9EC amount of rates chargeable 应征差饷数额
) !-gT amount of share capital 股本额
^0 v3NG6 amount of sums assured 承保款额
W!<7OA g $ amount of variation 变动幅度
C _N|o|dX amount of vote 拨款数额
Z
01A~_ amount payable 应付款额
O4X03fUx amount receivable 应收款额
gbzBweWF Amsterdam Stock Exchange 阿姆斯特丹证券交易所
sY!JB7!j analysis 分析
Ypzm c$Xfu ancillary risk 附属风险
p(pfJ^/:( annual account 周年帐目；周年帐目报表；年度决算；年结
PV#h_X<l% annual accounting date 年结日期
B6dU6" annual allowance 每年免税额；年积金；年度津贴；年津
!-`L1D_hy annual balance 年度余额
%w^*7Oi annual disposable income 每年可动用收入
A{s -g>s annual estimates 周年预算
t[TM\j0jW annual fee 年费
iQ" LIeD annual general meeting 周年大会
3g4 =as4w annual growth rate 年增率；每年增长率
fJr
EDj4( annual long-term supplement 长期个案每年补助金
Cdz?+hb annual pensionable emolument 可供计算退休金的年薪
0 8)f annual report 年报
\H .Cmm^I Annual Report on the Consumer Price Index 《消费物价指数年报》
[@9S-$Xa annual return 周年报表；周年申报表；每年报税表格
_{`Z ?lt Annual Return Rules 《周年报表规则》
>s5}pkAv|e annual review of consumer prices 每年消费物价回顾
=J1V?x=l@ annual roll-forward basis 逐年延展方式
p K-tj annual salary 年薪
}ex4dhx2M annual statement 年度报表；年度决算表
(W
h)Ov" 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
{Lal5E4- annuitant 年金受益人
;<0vvP| annuity 年金
Q &W >h/ annuity contract 年金合约
1\(
N,'h annuity on human life 人寿年金
[TA.|7& antecedent debt 先前的债项
#Gi`s?
ante-dated cheque 倒填日期支票
`T*Y1@FV anticipated expenditure 预期开支
x(HHy, anticipated net profit 预期纯利
-ZE YzZqY anticipated revenue 预期收入
qfXt%6L anti-inflation measure 反通货膨胀措施
{{G3^ysa anti-inflationary stance 反通货膨胀立场
AM=,:k$ apparent deficit 表面赤字
)ItABl[{ apparent financial solvency 表面偿债能力
oIO@ # apparent partner 表面合伙人
b\JU%89 application for personal assessment 个人入息课税申请书
F ?' application of fund 资金应用
.bY>++CAPA application to release as liquidator and to destruct the books of accounts and documents
vQCb?+X& 申请免除清盘人职务及毁灭帐簿与文件
I8 !>7`L appointed actuary 委任精算师
u)Kiwa appointed auditor 委任核数师；委任审计师
D4c'6WGb@ appointed trustee 委任的受托人
f~W+Rt7o appointer 委任人
9_wDh0b~p apportioned pro rata 按比例分摊
JL4E ` apportionment 分配；分摊
C:No ^nH> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
zV }:~;w apportionment formula 分摊方程式
~E 6sY
apportionment of estate duty 遗产税的分摊
eikZ~!@ appraisal 估价；评估
e W 4[2Q appreciable growth 可观增长
Z&>Cdgt* appreciable impact 显着影响
?u#s ?$ Y? appreciable increase 可观增长
;@S'8 appreciation 增值；升值
|9XoRGgXU appreciation against other currencies 相对其他货币升值
v_Vw!u appreciation of the exchange value of Hong Kong dollar 港元汇值上升
e'uC:O.u appreciation tax 增值税
)w4U]inJ$" appropriation 拨款；拨用；拨付
0p.MH~mx appropriation account 拨款帐目
|a03S Zx Appropriation Bill 拨款法案
Lp-$Ie appropriation-in-aid system 补助拨款办法
&ic'!h" approved assets 核准资产
3ux7^ au approved basket stock 认可一篮子证券
^Lb\k|U ,\ approved budget 核准预算
2'=)ese approved charitable donation 认可慈善捐款
eV! (a8 approved charitable institution 认可慈善机构
MH)V=xU|) approved currency 核准货币；认可货币
.'o=J`| approved estimates 核准预算
Eb~vNdPo approved estimates of expenditure 核准开支预算
Ag2~q approved overseas insurer 核准海外保险人
*bo| F%NAz approved overseas trust company 核准海外信托公司
kttJTP77t approved pooled investment fund 核准汇集投资基金
{Y5@SI yE approved provident fund scheme 认可公积金计划
B`)sc ~u approved provision 核准拨款
!2Ompcr1 approved redeemable share 核准可赎回股份
1\,k^Je7 approved regional stock 认可地区性证券
Gjeb)Y6N approved retirement scheme 认可退休金计划
g"" 1\rc= approved subordinated loan 核准附属贷款
MJX4;nbl arbitrage 套戥；套汇；套利
??aO3 Vm{ arbitrageur 套戥者；套汇者
Ql vP[Jtr arbitrary amount 临时款项
I(7 GVYM arrangement 措施；安排；协定
Pqx?0 f) arrears 欠款
jY\z+lW6A arrears of pay 欠付薪酬
>{ {ds-- arrears of revenue 逾期未收税款；逾期未收的帐项
t0fgG/f' articles of association 组织章程；组织细则；组织章程细则
@D-I@Cyl Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%r.OV_04 ascertainment of profit 确定利润
&I=o1F2B) "Asia Clear" “亚洲结算系统”
i/*)1;xsk Asia Commercial Bank Ltd. 亚洲商业银行有限公司
oUsfO-dET^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7:F0?l* Asian Development Fund [ADF] 亚洲发展基金
EGI$= Y Asian dollar bond 亚洲美元债券
ZRYlm$C Asian dollar market 亚洲美元市场
Y [)mHs2 Asian dollar rate 亚洲美元利率
nHeJ2 0 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
xO :h[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
?8kFAf~ asked price 沽盘；喊价；索价；卖方报价
4u*n7di$9d assessable income 应评税入息
4tU oK[p assessable loss 应评税亏损
l[_an tokn assessable profit 应评税利润
F|6"-*[RS assessable value 应评税值
!G vT{ assessed profit 估定利润
d)U(XiK' assessed value 经评估价值
| eCVq(R assessment 评税；评定；估价；评税单
UTE6U6 assessment number 评税编号；估价编号
4jDi3MMU9 assessment of additional tax 补加税评税
yw:%)b{ assessment of performance 业绩评估；实绩评价
xU%]G .k Assessor 评税主任
6<@ +J asset price bubbles 资产价格泡沫
9c4p9b! asset-backed securities 具资产保证的证券
>lM/\HO2 assets accretion 资产增值
{hN\=_6*EW assets and liabilities 资产与负债
=D0d+ b6 assets betterment statement 资产递增表；资产改进表
M
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k. assets lending 实物放款；有抵押贷款
b=S"o
)> assets of the company passing on the death 死者去世时转移的公司资产
uSYI
X assets pledged as security for liabilities 用作负债抵押的资产
Y*pXbztP assets portfolio 资产投资组合
V?* fl^f assets price 资产价格
v+x rn z assets quality 资产质素
$X;OK assets realization 资产变现
z[ ;n2o|s assets refinancing arrangement 资产再集资安排
nLAwo3 assets securitization 资产证券化
du }HTrsC assets situated outside Hong Kong 在香港以外地方的资产
hd9~Zw]V assets stripping 削减资产；拆卖资产
72RTEGy assets value 资产值
nm`( ;<W assignee 承让人
%JPr 7 } assignment 转让；转让书；转让契
hj"JmF$m assignment of interest 权益转让
kD+#| f assignment of letters patent and trade mark 专利证书及商标转让
Zs}h>$E5_B assignment of property 物业转让；物业转让书
PW%ith1)< assignment right 转让权
-*[)CR-{ assignor 转让人
:RIqA/ associate 有联系的人；有关连人士；相联者；合伙人；联系人
uPcx6X3] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
p q?# X0 associate member 附属会员
yqK_|7I+ associated body corporate 相联法人团体
$X:,Q,? associated company 相联公司；联属公司
EP;ts associated corporation 相联法团
c{to9Lk.# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
~X2 # z | 公认会计师公会〔英国〕
~)$R'= Association of Futures Exchange Brokers 香港期货经纪协会
VJ'-"8tY& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&FRf-6/ association of underwriters 承保人组织
}8l+Jd3" assumption of control 接管
s \3]0n9 assurance 担保；保险；转易；转易书
c99|+i50 assurance of interest 权益的转易
:Kyr}- at 19XX price 按一九ＸＸ年价格计算
_}j> at a discount 按赔价计算；按贴水价格计算；打折扣
]3|h6KWq at a premium 按溢价计算；按升水价格计算
Pl|I{l*o(` at call 通知付款；按通知
lMW6D0^ at constant market price 按固定市价计算
E)Qg^D HP/ at constant price 按固定价格计算
=; n>#< at cost 按成本计算
cEp/qzAiD% at current market price 按当时市价计算；按现时市价计算
w=-{njMz6& at current price 按当时价格计算；按现时价格计算
YH%U$eS#g at factor cost 按要素成本计算；按生产要素成本计算
9`/ywt3Y at money-of-the-day price 按付款当日价格计算
;7E"@b,tPN at or better 按指定或较佳价位〔买卖指令〕
G,Y ctv at par 按面值计算；平价
MW^FY4V1m at sight 见票即付
Q Hje} at the close 按收市盘
$B >L_~cS at the opening 按开市盘
E{-pkqx attestation 见证；见证条款
f]2gjQHM at-the-money option 平价期权
zN9@.!?X2 attorney 受权人；受托代表人
MwD+'5
attornment 新拥有人承认书
&{WEtaXaa attributable profit 可归属利润
7 v3%dCvf attributable share value 可归属股份价值
aB G* Auckland Stock Exchange 奥克兰证券交易所
z,C >Rh9Id auction 拍卖
M{u 7Ef auctioneer 拍卖商
`m_f i audit 审计；核数
S=<
]u Audit Commission 审计署
LfrjC@_y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
w U]8hkl? 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
p8F$vx4, audit review 帐目审查
V^.Z&7+E`_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
LM" b% audited account 审计帐目；经审计的帐目
j _E(h . audited annual account 经审计的周年帐目
|C+
5 audited balance sheet 经审计的资产负债表
Z^mIGy} auditor 核数师；核数主任；审计师
%^I 7= auditor's certificate 核数师证明书；审计师证明书
R. ryy auditor's report 核数师报告；审计师报告
P:'y}a- Aussie bond 澳元债券
<;b austerity budget 紧缩预算
7~MWp4. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ByWad@- 6i Australia All Ordinaries Index 澳洲所有普通股票指数
|`wJ
{- Australian Dollar [AUD] 澳元
yYk? K<ou Australian Options Market 澳大利亚期权市场
T8T,G4Q Australian Securities Commission 澳洲证券事务监察委员会
_mQ~[}y+? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
k
;vOPcw Australian Stock Exchange 澳大利亚证券交易所
[daR) C Austrian Schilling [ATS] 奥地利先令
LWM& k#i authentication 认证；鉴证
86&r;c : authority to purchase 委托购买证；委购书
R*dXbI&,e authorization 认可；核准；授权；授权书
Ax!@vL&@ authorization by direction 指示授权
TxkvHiq2 authorization by instruction 指令授权
I[ZWOi\-
; authorization by warrant 令状授权
I.6#>= authorization of unit trust 单位信托的认可
=`(\]t"I authorized agent 指定代理人
aQ 6T2bQ authorized capital 法定资本
hA~5,K0b authorized clerk 出市员
8p~[8} authorized dealer 认可交易商
t nmz5Q authorized financial institution 认可财务机构
ac4dIW{$3 authorized fund 认可基金
NlG!_D"(y authorized fund house 获授权的基金公司；认可基金公司
aI\ >=*HF authorized institution 认可机构
<C*%N;F5R authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}2?-kj7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Si#XF[/ authorized insurer 获授权保险人；获认可承保人
_{i- .;K authorized investment 特准投资项目
99q$>nx,w authorized person 获授权人
,n5 [Y) authorized representative 获授权代表
Zr\G=0` authorized share capital 法定股本
ON_G D" automated quotation system 自动报价系统
]=0D~3o3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
+w3k_^X9c 自动交易系统〔香港期货交易所有限公司〕
x4_FG{AI u automatic adjustment mechanism 自动调整机制
b{e|~v 6& automatic adjustment system 自动调整系统
|TBKs x8 Automatic Clearing House 自动票据交换所
v}z{OB automatic exchange rates accumulation system 自动化汇率累集系统
}<P% W~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6ozB U^n automatic teller machine [ATM] 自动柜员机
w$I$xup autopay 自动转帐
? v@q& available assets 可用资产
);F
/P0P available fiscal reserve 现存财政储备
@ (tiPV available profit 可用利润
==7=1 QfP Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8\Z/mU*4 average 平均；平均数；海损
E"H> [E average basic salary 平均基本薪金
0jefV*3qpB average consumer expenditure 平均消费开支；一般消费开支
U
&W}c^# average cost 平均成本
OEN'c0;5 average cost of land production 增辟土地平均成本
Zf`dd T average daily turnover 平均每日成交额
j~9,Ct average daily wage rate 平均每日工资率
0 .t 1p(x; average expenditure pattern 平均开支模式
+@ oo8io average growth rate 平均增长率
x(88Y7o.t average net fixed assets 固定资产平均净值
2! bE| average of relatives 相对价格平均数
fm%-wUgj average price 平均价格
Op<|Oz$Q|l average propensity to consume 平均消费倾向；一般消费倾向
myY@Wp average propensity to save 平均储蓄倾向；一般储蓄倾向
{5:V
hW } average rate 平均率
3WdANR average revenue 平均收入；平均收益
B7qiCX}pD average stock 平均库存；平均存货
lT]dj9l average yearly rent 平均年租
Ed~2Qr\65 avoidance of double taxation 避免双重课税
D8_-Dvp7H avoidance of tax 避税
