A:
=b; v:HC A share Ａ股；甲类股份
jIEK[ vJ` abatement of tax 减税；减扣免税额
aeg5ij-]u@ ABN AMRO Bank N.V. 荷兰银行
; xs?^N| above-the-line expenditure 线上项目支出；经常预算支出
|_2O:7qe above-the-line receipt 线上项目收入；经常预算收入
1 iE ABSA Asia Limited 南非联合亚洲有限公司
c !5OK4+Z absolute change 绝对数值变更
z[7U>q[E absolute expenditure 实际开支
8_ju.h[ absolute guideline figure 绝对准则数字
8rw;Yo<k absolute interest 绝对权益
Kp!P/Q{ absolute order of discharge 绝对破产解除令
*WOA",gZ absolute profit margin 绝对利润幅度
!WrUr]0IP absolute value 实值；绝对值
o{:D absolutely vested interest 绝对既得权益
,g/ UPK8K= absorbed cost 已吸收成本；已分摊成本
ku\_M absorption 吸收；分摊；合并
'1bdBx\< . absorption rate 吸收率；摊配率；分摊率
X3q'x}{ ACB Finance Limited 亚洲商业财务有限公司
R*QL6t acceptable form of reciprocity 合理的互惠条件
9}5Q5OZ acceptable rate 适当利率；适当汇率
/Bb\jvk-E acceptance agreement 承兑协议
gBresHrlH acceptance for honour 参加承兑
_hXadLt acceptor 承兑人；接受人；受票人
8)sqj = acceptor for honour 参加承兑人
*S ;v406 accident insurance 意外保险
&
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qA*QFQ'- accident insurance scheme 意外保险计划
uD<*g(R accident year basis 意外年度基准
[=XsI]B\ accommodation 通融；贷款
TCB<fS~U- accommodation bill 通融票据；空头票据
& {B,m%G accommodation party 汇票代发人
)0/ D Y account balance 帐户余额；帐户结余
_a c_8m account book 帐簿
Fnr*.k account collected in advance 预收款项
,A_itRHH account current book 往来帐簿
4R^'+hy|? account of after-acquired property 事后取得的财产报告
kigc+R account of defaulter 拖欠帐目
qk<tLvD_' account payable 应付帐款
7 + ? account payee only [A/C payee only] 只可转帐；存入收款人帐户
A*@!tz< account receivable 应收帐款
lK}F>6^\ account receivable report 应收帐款报表
O@Xl_QNxc! account statement 结单；帐单；会计财务报表
+-xA/nU.c account title 帐户名称；会计科目
rMLCt Gi accountant's report 会计师报告
'9i:b]Hru Accountant's Report Rules 会计师报告规则
3Wa Yeol` accounting and auditing procedure 会计与审计程序；会计与核数程序
W"z!sf5 U Accounting Arrangements 《会计安排》
#{< Jm?sU accounting basis 会计基础
2,dG Rf accounting by Official Receiver 破产管理署署长呈交的帐目
[7L1y) I( Accounting Circular 《会计通告》
R1?g6. Mq accounting class 会计类别
ynDa4HB accounting date 记帐日期；会计结算日期
'0w'||#1 accounting for money 款项核算
$] w&`F- Accounting Officer 会计主任
6nxf <1 accounting period 会计报告期；会计期
,TP^i 0 accounting policy 会计政策；会计方针
@{~x:P5g accounting practice 会计惯例
q"fK"H-j accounting principle 会计准则
_RhCVoeB accounting record 会计记录
u9'4q<>& accounting report 会计报告
|9 } G Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Z @ j0J[s Accounting Society of China 中国会计学会
44wY5nYNt accounting statement 会计报表
p`X I (NI accounting system 会计制度；会计系统
=q>eoXp accounting transaction 会计事项；帐务交易
G4ZeO :r accounting treatment 会计处理
:m-HHWMN accounting year 会计年度
6ffrV accretion 增值；添加
1G$ kO90 accrual 应计项目；应累算数目
B*,9{ g0m/ accrual basis 应计制；权责发生制
/ptIx e accrual basis accounting 应计制会计；权责发生制会计
"jb?P$ accrue 应累算；应计
`} Q+: accrued benefit 应累算利益
Dh J<\_; accrued charges 应计费用
+5 @8' t accrued cumulative preference share dividend 应累算的累积优先股股息
1<pbO:r accrued expenses 应累算费用
0Ac]&N d` accrued interest payable 应付利息；应计未付利息
]vhh* accrued interest receivable 应收利息；应计未收利息
c_&iGQ accrued right 累算权益
Ks9"U^bPs accruing profit 应累算的利润
@;Yb6&I; accumulated fiscal reserve 累积财政储备
F y^!*M- accumulated profit 累积利润；滚存溢利
o^_z+JFwb accumulated reserve 累积储备
/q(+r5k \ accumulation of surplus income 累积收益盈余
Ge|caiH1I acquired assets 既得资产
Z#MPlw0B acquisition 收购；购置；取得
9 /q4]%` acquisition cost 购置成本
] J m9D= acquisition expenses 购置费用
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acquisition of 100% interest 收购全部股权
_ ?=b W acquisition of control 取得控制权
q'{E $V)E acquisition of fixed assets 购置固定资产
tUL(1:-C acquisition of shell “买壳”
$wC]S4C acquisition price 收购价
wGAN"K:e act of God 天灾
.(nq"&u-* acting partner 执事合伙人
oP_'0h0 X active market 买卖活跃的市场；交投畅旺的市场；旺市
e)>Z&e,3 active partner 积极参与的合伙人
SIzW3y[ active trading 交投活跃
a&4>xZU # actual circulation 实际流通
ejD;lvf actual cost 实际成本
+ -`Q}~s+ actual expenditure 实际开支；实际支出
W<k) '| actual income 实际入息；实际收入；实际收益
kLADd"C actual market 现货市场
j {S\X'?
actual price 现货价；实际价格
KZ;U6TBiB actual profit 实际利润
aFd
, actual quotation 实盘；实际价位；实际报价
T? _$ actual year basis 按实际年度计算
2"JIlS;J}7 actuals 实货
ym8\q:N(R actuarial investigation 精算调查
Y#Nlb Kkzu actuarial principle 精算原则
r'k-*I actuarial report 精算师报告
!dSY?1>U< Actuarial Society of Hong Kong 香港精算学会
8_m dh + actuarial valuation 精算师估值
^MDBJ0
I. actuary 精算师
) Q]kUG#` ad referendum agreement 暂定协议；有待覆核的协定
Pgs4/ ad valorem duty 从价税；按值征税
v!K %\h2A ad valorem duty system 从价税制
!f] F'h8 ad valorem fee 从价费
e#SNN-hKsJ ad valorem tariff 从价关税
JzCfs<D additional allowance 额外免税额
z`m-Ca>6 additional amount for unexpired risk 未过期风险的额外款额
w%j 6zsTz additional assessable profit 补加应评税利润
F pCj$y~3 additional assessment 补加评税
vQYd!DSh additional commitment 额外承担
Xy=|qu additional commitment vote 额外承担拨款
rsy'ZVLUj additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
n"d~UV^Uw additional dependent parent allowance 供养父母额外免税额
>"N \ZC^ additional provision 额外拨款
4|7L26,]5 additional stamp duty 附加印花税
N{
;{<C9Z additional tax 补加税罚款；补加税款
rJ KX4,M Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~Og'IRf adjudged bankrupt 被裁定破产
!Kd/
lDY adjudicated bankrupt 裁定破产人
I?Eh
0f I adjudication fee 裁定费；评定印花税额手续费；评估契据费
5|wQeosXxI adjudication of bankruptcy 裁定破产；宣告破产
l *xA5ObV adjudication of insolvency 裁定无力偿还债务
u*}6)=+: adjusted actual 经调整的实数；调整后的实数
B5P++aQ adjusted current assets 经调整的流动资产；调整后的流动资产
Z9 }qds6 y adjusted figure 经调整的数字；调整后的数额
sm4@ ywd> adjusted liabilities 经调整的负债；调整后的负债
NM adjusted loss 经调整的亏损；调整后的亏损
Fu!:8Wp!( 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
$A8eMJEp L adjusted profit 经调整的利润；调整后的利润
c;B Q$je} adjusted surplus 经调整的盈余额；调整后的盈余额
:KMo'p L adjusted value 经调整的价值；调整后的价值
(a@cK, adjustment 调整；修订；理算〔保险〕
b{(!Ls_ & adjustment centre 调剂中心
WcbJ4Ore adjustment lag 调整过程的时间差距；调整时差
qS+'#Sn adjustment mechanism 调整机制
SQW A{f adjustment of loss 亏损调整
:.DCRs$Q adjustment process 调整过程；调整程序
Cf2rRH adjustment range 调整幅度
>0T0K`o administered exchange rate 受管制汇率
}0}J Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
: :e=6i administration expenses 行政费用
V]`V3cy1+3 administration fee 手续费；行政费
;(TBg-LEK administration in bankruptcy 破产管理
82efqzT administration order 遗产管理令
-P@o>#Em administrator 管理人；遗产管理人
qeH#c=DQ administrator of the estate 遗产管理人
?(;ygjyx admission of debt 债项承认书
)u'oI_ admission of proof 接纳债权证明
.ik FqZ$$ advance 放贷款项；垫付款项；预支款项；预付款项
pi3Z)YcT advance account 暂支帐目；预付款帐户
jQ1~B1( advance compensation 预付补偿金
~ m, z| advance from shareholder 股东垫款
MoO
jM&9 advance pending reimbursement 预支以待日后付还
laKMQLtv advanced economy 先进经济体系
4VD'<`R[ advancement 预付；预付财产
ezC55nm advances warrant 垫款令
eNi.d;8F advancing 贷出
%ktU 51o adverse balance 逆差
Y')in7g adverse exchange 逆汇
ukzXQe;l1 advertisement addressed to shareholders 在报章刊登的致股东通告
_av%`bb&z9 advice for collection 托收通知书
bXC;6xZV advice of drawing 提款通知书；汇票通知书
b> &kL advice of payment 付款通知
%~ZO Q%c1 Advisory Committee [Securities and Futures Commission]
-Y2h vC 谘询委员会〔证券及期货事务监察委员会〕
C(7 LwV Advisory Committee on Diversification 经济多元化谘询委员会
Hg*6I%D[So affidavit 誓章；遗产申报誓章
xGPt5l<M& affidavit of no receipt 述明无收款的誓章
V?0|#=_mE affiliate 联号；联营公司；附属公司
(*^_ wq-; affiliated company 附属公司；联号；联营公司
/ QSK$ZDC affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3[-L'!pOX3 affordability 负担能力
8 mV`|2> African Development Bank [AfDB] 非洲开发银行
>=r094< after-acquired property 事后取得的财产
aG`G$3 _wx after-hours dealing 市后交易
~Se/uL;* after-tax profit 税后盈利；税后利润；税后溢利
FwmE1, agency agreement 代理协议
on\0i{0l8 agency expenses 代理机构的开支
=/V r,y$ agency fee 代理费
>eW HPO Agency Law 《代理法》
\ bd?
`." agent 代理人；承销人
PHT;%;m= agent of company 公司代理人
!@p@u;djJ agent's fee 代理人费；经纪费
\7jcZ~FBX% aggregate 总计；总数；总体数字
X];a(7+2 aggregate amount 总款额；总额
&&Vz= 6N aggregate assets and liabilities 总体资产与负债
&*T57tE aggregate at constant price 按固定价格计算的总体数字
s
<Ag8U8 aggregate demand 总需求
oC^-" (# aggregate gross position 总持仓量
Jg/WE1p> aggregate limit 总限额
BVC\~j
j aggregate of salaries tax 合计薪俸税
: ,LX3, aggregate performance 总体表现；总体业绩
3: dQN;= aggregate supply 总体供应
gV $Lfkz aggregate surplus 总盈余
w3fi 2B&q aggregate total 整体总额
)xT_RBR aggregate value 总值；合计价值
& i)p^AmM aggregated basis 合计基准
Cp_"PvTmT aggregated net chargeable income 合计应课税入息实额
V: 2|l!l* aggregation 合并计算；合计；总和
q#c \ aggregation of incomes of husband and wife 夫妇入息合并计算
OAc+L dT aggregation of property 财产的总和
r }pYm'e agio 差价；贴水
$l 0^2 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》
.2Y"=|NdA Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Mp7r`A,6 《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》
$*`fn {2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
k%VV(P]sT 《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》
CQ"5bnR Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
drNfFx 2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[gqV}Y"Md agreement for a settlement 授产协议
o ju4.1 agreement for assignment 转让协议
P0 hC4Sxf agreement for sale 售卖协议；买卖协议
GyRU/0'BME agreement for sale and purchase 买卖协议
ZMy,<wk agreement for the payment of interest 支付利息协议
Y GvtG U- agreement for the repayment of money 还款协议
}+,1G!? z agreement of reinsurance 再保险协议
)LKutN?tBy Agricultural Bank of China 中国农业银行
Y{f;qbEQH' air passenger departure tax 飞机乘客离境税
s-3vp Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
mst-:F[h airport tax 机场税
2PAo tD4+I alcohol duty 酒精税
'<4/Md[ alienation 让与；让渡；转让
FJ}/ g
? alimony 生活费；赡养费
x_s 9DkX All Ordinaries Index [AOI] 所有普通股指数
LmseY(i
N all risks 全险；综合险
P8:k"i/6J All Sales Record for Stock Market 《股票市场成交报告》
q : ?6 Allied Capital Resources Limited 新联财务有限公司
cQA;Y!Q # all-items index [Consumer Price Index] 总指数〔消费物价指数〕
k`'^ e/ allocation letter 拨款信件
.ie \3q) allocation of fund 分配款项；预留款项
Xj.6A,}^ allocation of profit 利润分配；溢利分配
`G@ ]\)-! allocation warrant 拨款令
WVir [Kv% allotment 分配；配股
o~*% g. allotment notice 股份配售通知；配股通知
118A6qyi allotment of shares 股份分配
rB<
UOe allowable 可获宽免；免税的
EO:i+e]= allowable business loss 可扣除的营业亏损
j1_CA5V allowable expenses 可扣税的支出
OU/ PB allowance 免税额；津贴；备抵；准备金
n]r7} 2hM allowance for debts 债项的免税额
roVGS{4T\ allowance for depreciation by wear and tear 耗损折旧免税额
B24wn8< allowance for funeral expenses 殡殓费的免税额
|36d<b Io allowance for inflation 为通货膨胀而预留的款项；通胀准备金
>E^sZmY[f- allowance for repairs and outgoings 修葺及支出方面的免税额
ri.; & allowance to debtor 给债务人的津贴
ApG_Gd. alteration of capital 资本更改
P I)lJ\ alternate trustee 候补受托人
.Q>.|mu amalgamation 合并
8I$>e ( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
*/u_RJ ambit of charges 征税范围；收费范围
]wc 'h>w amended valuation 经修订的估值
zL+jlUkE
American Commodities Exchange 美国商品交易所
Gh> Rt=Qu% American Express Bank Limited 美国运通银行
~Yb5F YE American Stock Exchange 美国证券交易所
Cz#0Gh >1 amortization 摊销
xKv\z1ra amount due from banks 存放银行同业的款项
,KdD owc amount due from banks abroad 存放海外银行同业的款项
4`7N}$j#, amount due from holding companies 控股公司欠款
dNU i|IYm$ amount due from local banks 存放本港银行同业的款项
p? > (y amount due to banks 银行同业的存款
^"(C Zvq amount due to banks abroad 海外银行同业的存款
+>M^p2l*& amount due to holding companies 控股公司存款
|'aGj amount due to local banks 本港银行同业的存款
Vof[yL ` amount due to outport banks 外埠银行同业的存款
[h
{zT)[ amount for note issue 发行纸币的款额
V<*PaS.. amount of bond 担保契据的款额
p$`71w)'[ amount of consideration 代价款额
[sy~i{Bm amount of contribution 供款数额
0L S, (v4 amount of indebtedness 负债款额
5N@k9x amount of principal of the loan 贷款本金额
F;kY5+a7~e amount of rates chargeable 应征差饷数额
NhU~ 'k amount of share capital 股本额
^mv F%"g amount of sums assured 承保款额
W.'#pd amount of variation 变动幅度
!9_H Z(W& amount of vote 拨款数额
wa\Yc,R amount payable 应付款额
}~DlOvsq amount receivable 应收款额
8 iGS=M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
|D~mLs;& analysis 分析
RXxi7^ U ancillary risk 附属风险
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s2 z annual account 周年帐目；周年帐目报表；年度决算；年结
@@-n/9>vs annual accounting date 年结日期
jAie[5 annual allowance 每年免税额；年积金；年度津贴；年津
MX2]Q annual balance 年度余额
lA<n}N)j annual disposable income 每年可动用收入
; :4&nJ*qG annual estimates 周年预算
P<ElH 3J` annual fee 年费
%M]%[4eC annual general meeting 周年大会
HI sIW%B annual growth rate 年增率；每年增长率
.!e):&(8 annual long-term supplement 长期个案每年补助金
O3/] [\ annual pensionable emolument 可供计算退休金的年薪
WY Sqnmi annual report 年报
yw Tt<;
Annual Report on the Consumer Price Index 《消费物价指数年报》
c @7 d4Jz annual return 周年报表；周年申报表；每年报税表格
zo6 |1xq Annual Return Rules 《周年报表规则》
z$4g9 annual review of consumer prices 每年消费物价回顾
,R #pQ
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8Wqh 8$ annual salary 年薪
? <)4_ annual statement 年度报表；年度决算表
$P&{DOiKS Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
# .L9/b(
annuitant 年金受益人
ZP~Mgz{f annuity 年金
w I8 annuity contract 年金合约
\@&oK 2f annuity on human life 人寿年金
3q ujz)o antecedent debt 先前的债项
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=
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ante-dated cheque 倒填日期支票
<:/Lap#D^ anticipated expenditure 预期开支
&W+lwEu anticipated net profit 预期纯利
6
<XQ'tM]N anticipated revenue 预期收入
o&0fvCpW anti-inflation measure 反通货膨胀措施
;-sZaU; anti-inflationary stance 反通货膨胀立场
FjR/_GPo6 apparent deficit 表面赤字
E6JfSH# apparent financial solvency 表面偿债能力
!IF]P# apparent partner 表面合伙人
=1sGT;> application for personal assessment 个人入息课税申请书
f Ie';a application of fund 资金应用
'5V} Z3zJ/ application to release as liquidator and to destruct the books of accounts and documents
?1w{lz(P 申请免除清盘人职务及毁灭帐簿与文件
\kWL:uU appointed actuary 委任精算师
iMjoa tt appointed auditor 委任核数师；委任审计师
9^ ;Cz>6s appointed trustee 委任的受托人
G5*"P!@6 appointer 委任人
2 ^ uP[ apportioned pro rata 按比例分摊
JYbsta apportionment 分配；分摊
,Ei!\U^) Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
D+#OB|&Dn apportionment formula 分摊方程式
yC \dM1X apportionment of estate duty 遗产税的分摊
A.tXAOM(VW appraisal 估价；评估
7>.d*?eao\ appreciable growth 可观增长
3 E9 )~$ appreciable impact 显着影响
`(tVwX4 appreciable increase 可观增长
IR JN appreciation 增值；升值
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#2>#WZ appreciation against other currencies 相对其他货币升值
S:B$c> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
q8A ;%.ZLG appreciation tax 增值税
f euATL] appropriation 拨款；拨用；拨付
,Tp:. " appropriation account 拨款帐目
t V?- Appropriation Bill 拨款法案
* .%z appropriation-in-aid system 补助拨款办法
q)j b9e approved assets 核准资产
eJbZ A&: approved basket stock 认可一篮子证券
) XCG4-1 approved budget 核准预算
` ]~1pc approved charitable donation 认可慈善捐款
%#t* 3[ approved charitable institution 认可慈善机构
1.24 ZX approved currency 核准货币；认可货币
Y"H'BT!b} approved estimates 核准预算
^^,cnDlm approved estimates of expenditure 核准开支预算
u00w'=pe) approved overseas insurer 核准海外保险人
Ic2Q<V}oq approved overseas trust company 核准海外信托公司
/c HUqn30a approved pooled investment fund 核准汇集投资基金
\ k4tYL5 approved provident fund scheme 认可公积金计划
JuW"4R approved provision 核准拨款
Gh %R4)} approved redeemable share 核准可赎回股份
u ,R R|/@ approved regional stock 认可地区性证券
5
w-Pq& q approved retirement scheme 认可退休金计划
$8> k k approved subordinated loan 核准附属贷款
hgg 8r#4q arbitrage 套戥；套汇；套利
OQ(w]G0LP arbitrageur 套戥者；套汇者
+ Vv+<M arbitrary amount 临时款项
l b s0i arrangement 措施；安排；协定
Xwp6] lx arrears 欠款
mH.c` * arrears of pay 欠付薪酬
wqxChTbs arrears of revenue 逾期未收税款；逾期未收的帐项
0oK_u Y
4g articles of association 组织章程；组织细则；组织章程细则
>}T}^F Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
'\B0#z3 ascertainment of profit 确定利润
/a,"b8 "Asia Clear" “亚洲结算系统”
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72B Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Bnp\G h Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
UuS6y9@v Asian Development Fund [ADF] 亚洲发展基金
RGgePeaw Asian dollar bond 亚洲美元债券
8Z |A'M Asian dollar market 亚洲美元市场
p!> 5}f6 Asian dollar rate 亚洲美元利率
<-6f}wN Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
+D+v j|fn Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*8 2+GY] asked price 沽盘；喊价；索价；卖方报价
>:Y"DX- assessable income 应评税入息
Q~R% |Q{& assessable loss 应评税亏损
tm1#Lh0 assessable profit 应评税利润
vh"wXu assessable value 应评税值
w#v-h3XcF assessed profit 估定利润
*iX PG9XZ assessed value 经评估价值
t: x"]K assessment 评税；评定；估价；评税单
C/? x`2' assessment number 评税编号；估价编号
FuC#w 9_ assessment of additional tax 补加税评税
oRo[WQla assessment of performance 业绩评估；实绩评价
~4+ICCbH Assessor 评税主任
]z O6ESH asset price bubbles 资产价格泡沫
;fW`#aE asset-backed securities 具资产保证的证券
BOfl hoUX assets accretion 资产增值
,ZI#p6 assets and liabilities 资产与负债
|A.nP9 hW assets betterment statement 资产递增表；资产改进表
dVMduo assets lending 实物放款；有抵押贷款
S
awf]/ assets of the company passing on the death 死者去世时转移的公司资产
:F8h}\a* assets pledged as security for liabilities 用作负债抵押的资产
|.K B assets portfolio 资产投资组合
) .)^\ assets price 资产价格
CJjT-(a assets quality 资产质素
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( assets realization 资产变现
(` &SV$m assets refinancing arrangement 资产再集资安排
hG~HV{6 assets securitization 资产证券化
>*MGF=.QG assets situated outside Hong Kong 在香港以外地方的资产
iNs@8<=$T assets stripping 削减资产；拆卖资产
VS\| f'E assets value 资产值
;il+C!6zpf assignee 承让人
A]laS7Q assignment 转让；转让书；转让契
:}U jX|D assignment of interest 权益转让
k QF3DR$,B assignment of letters patent and trade mark 专利证书及商标转让
-x{@D{Q% assignment of property 物业转让；物业转让书
,. zH G assignment right 转让权
I`77[ assignor 转让人
`_()|; !y associate 有联系的人；有关连人士；相联者；合伙人；联系人
Up1 n0 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
llN / associate member 附属会员
x4i&;SP0 associated body corporate 相联法人团体
Bz(L}V ]\k associated company 相联公司；联属公司
URbHVPCPb associated corporation 相联法团
XRm E Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\_(|$Dhq 公认会计师公会〔英国〕
nx(jYXVT Association of Futures Exchange Brokers 香港期货经纪协会
T[evh]koB Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
H|S hi / association of underwriters 承保人组织
63(XCO assumption of control 接管
]z!Df\I assurance 担保；保险；转易；转易书
Kv)Kn8df assurance of interest 权益的转易
f?r{Q at 19XX price 按一九ＸＸ年价格计算
% *n g * at a discount 按赔价计算；按贴水价格计算；打折扣
'l < Oj&E at a premium 按溢价计算；按升水价格计算
:-_"[:t 5Z at call 通知付款；按通知
-_xTs(;|8 at constant market price 按固定市价计算
SP\s{,'F-b at constant price 按固定价格计算
Q4Nut at cost 按成本计算
!LQzf(s; at current market price 按当时市价计算；按现时市价计算
Ei<m/ v
at current price 按当时价格计算；按现时价格计算
l,6' S8= at factor cost 按要素成本计算；按生产要素成本计算
1p K(tm at money-of-the-day price 按付款当日价格计算
Q/@ pcU at or better 按指定或较佳价位〔买卖指令〕
p"7]zq]' at par 按面值计算；平价
O=vD6@QI at sight 见票即付
6i;q=N$' at the close 按收市盘
t7y vd7 at the opening 按开市盘
Py?e+[cN attestation 见证；见证条款
|{ =Jp<} s at-the-money option 平价期权
I s|_ attorney 受权人；受托代表人
~ z^49Ys: attornment 新拥有人承认书
; ?q-]J? attributable profit 可归属利润
@Gw.U>"!C attributable share value 可归属股份价值
]XcWGQv~ Auckland Stock Exchange 奥克兰证券交易所
a ]:xsJ~ auction 拍卖
?\I@w4 auctioneer 拍卖商
6"[J[7up audit 审计；核数
g[' 7 $ Audit Commission 审计署
La 28%10 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
HWIn.ij 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〕
\T[OF8yhW audit review 帐目审查
6B]i}nFH{+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
f,kV audited account 审计帐目；经审计的帐目
>7)QdaB audited annual account 经审计的周年帐目
rmi&{o: audited balance sheet 经审计的资产负债表
R_9M-RP6* auditor 核数师；核数主任；审计师
QL @SE@" auditor's certificate 核数师证明书；审计师证明书
&lID6{7 9Z auditor's report 核数师报告；审计师报告
g##<d(e! } Aussie bond 澳元债券
nXk9
IG( austerity budget 紧缩预算
~]24">VZf Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*Kpw@4G Australia All Ordinaries Index 澳洲所有普通股票指数
*ZV3]ig2$ Australian Dollar [AUD] 澳元
.AQTUd(_ Australian Options Market 澳大利亚期权市场
qfdL * D Australian Securities Commission 澳洲证券事务监察委员会
qo}yEl1 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
{H>Tv ,v| Australian Stock Exchange 澳大利亚证券交易所
^hsr/| Austrian Schilling [ATS] 奥地利先令
U# IPYyV authentication 认证；鉴证
Xq_h C"s authority to purchase 委托购买证；委购书
2s=zT5 authorization 认可；核准；授权；授权书
GDs/U1[* authorization by direction 指示授权
>sdF :(JV& authorization by instruction 指令授权
#S] O|$&* authorization by warrant 令状授权
*%\Xw*\0 authorization of unit trust 单位信托的认可
XZQ-Ig18 authorized agent 指定代理人
m^zD'] authorized capital 法定资本
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authorized clerk 出市员
oB @)!' authorized dealer 认可交易商
m;nH
v authorized financial institution 认可财务机构
9ei<ou_s authorized fund 认可基金
[VLq/lg* authorized fund house 获授权的基金公司；认可基金公司
I %sw(uoE authorized institution 认可机构
"$b{EYq6 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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A _8<B^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
g6xQQ,q=l authorized insurer 获授权保险人；获认可承保人
4=%,0.yt authorized investment 特准投资项目
m<L zgX authorized person 获授权人
`gF ] authorized representative 获授权代表
C^LxJG{L5 authorized share capital 法定股本
4]E1x l automated quotation system 自动报价系统
_j4 K Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
+K 8T%G Ar 自动交易系统〔香港期货交易所有限公司〕
(uX"n`Dk automatic adjustment mechanism 自动调整机制
Uu@qS automatic adjustment system 自动调整系统
* NM* Automatic Clearing House 自动票据交换所
oiM['iDK automatic exchange rates accumulation system 自动化汇率累集系统
Ki1 zi~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
I *f @M} automatic teller machine [ATM] 自动柜员机
,-kz \N@. autopay 自动转帐
M04 u>|
, available assets 可用资产
fOKAy ' available fiscal reserve 现存财政储备
5!wjYQt3 available profit 可用利润
cmYzS6f,7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
VD $PoP average 平均；平均数；海损
%{UW!/ average basic salary 平均基本薪金
zo8&(XS average consumer expenditure 平均消费开支；一般消费开支
*=]U WM~] average cost 平均成本
nv(6NV average cost of land production 增辟土地平均成本
fGW~xul_ average daily turnover 平均每日成交额
Ic^
(6 average daily wage rate 平均每日工资率
.Wi%V" average expenditure pattern 平均开支模式
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!X2y average growth rate 平均增长率
?!$Dr0r average net fixed assets 固定资产平均净值
0'Qvis[kt average of relatives 相对价格平均数
0+)1K U)I average price 平均价格
@ *uZ+$ average propensity to consume 平均消费倾向；一般消费倾向
D51s)? average propensity to save 平均储蓄倾向；一般储蓄倾向
Z^Wv(:Nr average rate 平均率
%tPy]{S .. average revenue 平均收入；平均收益
aI|X~b average stock 平均库存；平均存货
KU Mk:5
c average yearly rent 平均年租
I) 9 , avoidance of double taxation 避免双重课税
VV#'d avoidance of tax 避税
