A:
+oKp>- A share Ａ股；甲类股份
v^;-w~?3 abatement of tax 减税；减扣免税额
Bx R% \ ABN AMRO Bank N.V. 荷兰银行
z"/Mva3| above-the-line expenditure 线上项目支出；经常预算支出
K"~Tk`[0Q above-the-line receipt 线上项目收入；经常预算收入
S hXk\" ABSA Asia Limited 南非联合亚洲有限公司
yh9fHN)F absolute change 绝对数值变更
{ctEjgiE absolute expenditure 实际开支
~x<nz/^ absolute guideline figure 绝对准则数字
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* absolute interest 绝对权益
52+;j[ ]/O absolute order of discharge 绝对破产解除令
!<9sOvka{ absolute profit margin 绝对利润幅度
gq9D#B absolute value 实值；绝对值
!:
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a^yBtb~,P absorbed cost 已吸收成本；已分摊成本
lZT9 SDtS absorption 吸收；分摊；合并
h{zE;!+)D absorption rate 吸收率；摊配率；分摊率
/M k85C79 ACB Finance Limited 亚洲商业财务有限公司
@**@W[EM acceptable form of reciprocity 合理的互惠条件
a& >(*P Q acceptable rate 适当利率；适当汇率
ua$H"(#c acceptance agreement 承兑协议
|,zcrOo] acceptance for honour 参加承兑
hw[ jVx acceptor 承兑人；接受人；受票人
+$]eA'Bh@ acceptor for honour 参加承兑人
TBq;#+1W accident insurance 意外保险
|n9~2R Accident Insurance Association of Hong Kong 香港意外保险公会
I5RV:e5b accident insurance scheme 意外保险计划
9 o-fI@9 accident year basis 意外年度基准
!'uLV#Y EZ accommodation 通融；贷款
>r Nff!Ow accommodation bill 通融票据；空头票据
Y|ON Cc accommodation party 汇票代发人
u{%gB&nC account balance 帐户余额；帐户结余
Fv!zS.)` account book 帐簿
rBBA`Ut@F account collected in advance 预收款项
y!6+jrI account current book 往来帐簿
mHTZ:84 account of after-acquired property 事后取得的财产报告
=)Z!qjf1U account of defaulter 拖欠帐目
f 1R&Q account payable 应付帐款
rNzsc|a: account payee only [A/C payee only] 只可转帐；存入收款人帐户
1rhsmcE account receivable 应收帐款
1d4 9z9F account receivable report 应收帐款报表
j.C)KwelBS account statement 结单；帐单；会计财务报表
@V$,H/v: account title 帐户名称；会计科目
C+ {du^c$ accountant's report 会计师报告
*We.?"X']. Accountant's Report Rules 会计师报告规则
?O1:-vpZ accounting and auditing procedure 会计与审计程序；会计与核数程序
q Gnd h Accounting Arrangements 《会计安排》
]TTX<R
ZLr accounting basis 会计基础
-y a0!D accounting by Official Receiver 破产管理署署长呈交的帐目
XD\R D Accounting Circular 《会计通告》
+R7";. accounting class 会计类别
&{ B-a accounting date 记帐日期；会计结算日期
o`^GUY} accounting for money 款项核算
Y-(),k_Q: Accounting Officer 会计主任
HV:mS* e accounting period 会计报告期；会计期
cv fh:~L accounting policy 会计政策；会计方针
X]'Hz@$N accounting practice 会计惯例
<pd6,l\ accounting principle 会计准则
5j(3pV`_ accounting record 会计记录
y w"Tw accounting report 会计报告
!\{&^,y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4Q0@\dR9 Accounting Society of China 中国会计学会
X|.M9zIx accounting statement 会计报表
X1* 6qd+E accounting system 会计制度；会计系统
by*>w/@9)k accounting transaction 会计事项；帐务交易
JyPsRpi\ accounting treatment 会计处理
x?Wt\<|h! accounting year 会计年度
UN`F|~@v accretion 增值；添加
COS (pfC accrual 应计项目；应累算数目
mT
N6-V accrual basis 应计制；权责发生制
g*UI~rp accrual basis accounting 应计制会计；权责发生制会计
$@_7HE3 accrue 应累算；应计
YJgw%UVJ5m accrued benefit 应累算利益
JL~Q E-pvD accrued charges 应计费用
GD1=Fb"&) accrued cumulative preference share dividend 应累算的累积优先股股息
mT57NP accrued expenses 应累算费用
iQ=
%iou accrued interest payable 应付利息；应计未付利息
%N)o*H& accrued interest receivable 应收利息；应计未收利息
v4L#^Jw(^p accrued right 累算权益
B`Q.<Lqu accruing profit 应累算的利润
' 8~cf accumulated fiscal reserve 累积财政储备
o l 67x accumulated profit 累积利润；滚存溢利
1jZ:@M : accumulated reserve 累积储备
rI &GM
| accumulation of surplus income 累积收益盈余
rl)(4ad= acquired assets 既得资产
9GnNL I{ acquisition 收购；购置；取得
riI0k{ acquisition cost 购置成本
+Ux)m4}j acquisition expenses 购置费用
NLDmZra acquisition of 100% interest 收购全部股权
=J.)xDx* acquisition of control 取得控制权
oRM EC7!A0 acquisition of fixed assets 购置固定资产
od>DSn3T acquisition of shell “买壳”
y:!MWZ acquisition price 收购价
=YX/]g|9K act of God 天灾
]ABpOrg acting partner 执事合伙人
]Jj\** active market 买卖活跃的市场；交投畅旺的市场；旺市
ok 5
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*AXu_^ ^ active trading 交投活跃
i |>K actual circulation 实际流通
k4_Fn61J/ actual cost 实际成本
"s$v?voo actual expenditure 实际开支；实际支出
1Giy|;2/ actual income 实际入息；实际收入；实际收益
L K9vvQz actual market 现货市场
] *{QVn( actual price 现货价；实际价格
P,RCbPC4 actual profit 实际利润
g# ZR, q actual quotation 实盘；实际价位；实际报价
'l\V{0;mp actual year basis 按实际年度计算
gf+Kr02~ actuals 实货
5EIhCbA actuarial investigation 精算调查
Er F;5 ec actuarial principle 精算原则
_<5 o1 actuarial report 精算师报告
;VS;),h/ Actuarial Society of Hong Kong 香港精算学会
<FH3 e Pz actuarial valuation 精算师估值
b G +p actuary 精算师
'#<?QE!d2 ad referendum agreement 暂定协议；有待覆核的协定
x]%e_ ad valorem duty 从价税；按值征税
84P^7[YX> ad valorem duty system 从价税制
]sO} ) ad valorem fee 从价费
" }D u As ad valorem tariff 从价关税
JGIN<J85e additional allowance 额外免税额
~\hA-l36 additional amount for unexpired risk 未过期风险的额外款额
I/9ZUxQCyG additional assessable profit 补加应评税利润
%"
$.2O@ additional assessment 补加评税
#{(?a.: additional commitment 额外承担
!m pRLBH additional commitment vote 额外承担拨款
D8_m_M| P additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'j$iS W& additional dependent parent allowance 供养父母额外免税额
i o
cr additional provision 额外拨款
h 88iZK additional stamp duty 附加印花税
f(DGC2R
< additional tax 补加税罚款；补加税款
A <iF37. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
e = &
abu adjudged bankrupt 被裁定破产
ld94e k adjudicated bankrupt 裁定破产人
7" = adjudication fee 裁定费；评定印花税额手续费；评估契据费
,oDZ:";
adjudication of bankruptcy 裁定破产；宣告破产
]M{SM`Ya adjudication of insolvency 裁定无力偿还债务
}Evy fc#D adjusted actual 经调整的实数；调整后的实数
fl~k')s adjusted current assets 经调整的流动资产；调整后的流动资产
V~5vVY_HG& adjusted figure 经调整的数字；调整后的数额
))!Z2PfD adjusted liabilities 经调整的负债；调整后的负债
TEB%y9
adjusted loss 经调整的亏损；调整后的亏损
sCaw"{5qc 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
/exV6D r adjusted profit 经调整的利润；调整后的利润
u7@|f ND 7 adjusted surplus 经调整的盈余额；调整后的盈余额
G 5zZf ~r adjusted value 经调整的价值；调整后的价值
k sY^w+>(! adjustment 调整；修订；理算〔保险〕
-w 2 !k adjustment centre 调剂中心
ezlp~z"_k adjustment lag 调整过程的时间差距；调整时差
5@j?7%_8 adjustment mechanism 调整机制
@okC":Fw, adjustment of loss 亏损调整
.eXIbd<C adjustment process 调整过程；调整程序
Q" VFcp: adjustment range 调整幅度
>U"f1q*$ administered exchange rate 受管制汇率
.x6*9z#q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+n9&q#ah administration expenses 行政费用
+d\ "n administration fee 手续费；行政费
1SkGG0
W administration in bankruptcy 破产管理
jD_(im5 administration order 遗产管理令
K K]AX; administrator 管理人；遗产管理人
7* ^\mycv administrator of the estate 遗产管理人
sx 8mba( admission of debt 债项承认书
n_v c}ame admission of proof 接纳债权证明
' . atbl advance 放贷款项；垫付款项；预支款项；预付款项
WKB PqfC advance account 暂支帐目；预付款帐户
gU>Y advance compensation 预付补偿金
]G&?e9OA advance from shareholder 股东垫款
M6 AQ8~z advance pending reimbursement 预支以待日后付还
s\o
</Z Do advanced economy 先进经济体系
gbr|0h> advancement 预付；预付财产
S7wZCQe advances warrant 垫款令
D.qbzJz advancing 贷出
S3hJL:3c adverse balance 逆差
F#4?@W adverse exchange 逆汇
t K{`?NS advertisement addressed to shareholders 在报章刊登的致股东通告
&Z=}H0y
q advice for collection 托收通知书
o'myo .k{ advice of drawing 提款通知书；汇票通知书
&[I#5 bGk advice of payment 付款通知
\EYhAx`2 Advisory Committee [Securities and Futures Commission]
~,R_ 谘询委员会〔证券及期货事务监察委员会〕
|\?-k Advisory Committee on Diversification 经济多元化谘询委员会
3X0^xUA6 affidavit 誓章；遗产申报誓章
* _C6. %{ affidavit of no receipt 述明无收款的誓章
~u%9@}Oo> affiliate 联号；联营公司；附属公司
BEPDyy affiliated company 附属公司；联号；联营公司
j/ 9FiuK affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3KB)\nF#% affordability 负担能力
L)Un9&4L African Development Bank [AfDB] 非洲开发银行
~ ;)@ a after-acquired property 事后取得的财产
$g#X9/+< after-hours dealing 市后交易
.eZ4?|at.F after-tax profit 税后盈利；税后利润；税后溢利
jc;&g)Rv agency agreement 代理协议
!Si ZA " agency expenses 代理机构的开支
<6p{eGAQV agency fee 代理费
QwOQS
% Agency Law 《代理法》
6J Ree[ agent 代理人；承销人
/CKkT. Le agent of company 公司代理人
xkUsZ*X8B agent's fee 代理人费；经纪费
Ofqe+C aggregate 总计；总数；总体数字
'.WYs! aggregate amount 总款额；总额
? ]kIztH aggregate assets and liabilities 总体资产与负债
}kL% l aggregate at constant price 按固定价格计算的总体数字
9 A B~ *;U aggregate demand 总需求
SL%4w< aggregate gross position 总持仓量
zCO5 `%14 aggregate limit 总限额
xZ`t~4qR aggregate of salaries tax 合计薪俸税
zd#qBj]g aggregate performance 总体表现；总体业绩
3p!R4f)GN aggregate supply 总体供应
_3A$z A aggregate surplus 总盈余
$C#~c1w aggregate total 整体总额
axU!o /m> aggregate value 总值；合计价值
a eSy, : aggregated basis 合计基准
J>hl&J aggregated net chargeable income 合计应课税入息实额
seAkOI c aggregation 合并计算；合计；总和
s S5#Q aggregation of incomes of husband and wife 夫妇入息合并计算
+ 6r@HK`,t aggregation of property 财产的总和
(O&~*7D* agio 差价；贴水
XFK$p^qu 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》
\iowAo$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
woR((K] #G 《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》
.s7/bF Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
,vg8i R a 《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》
s%4)}w;z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
.fo.mC@a 《香港政府和大韩民国政府关于相互促进和保护投资协定》
&lI.N ~Ao agreement for a settlement 授产协议
Qg9{<0{u agreement for assignment 转让协议
~Gwn||g78 agreement for sale 售卖协议；买卖协议
gvA&F |4 agreement for sale and purchase 买卖协议
Ht sa<t F agreement for the payment of interest 支付利息协议
(CZRX 9TT1 agreement for the repayment of money 还款协议
Fdc bmQ agreement of reinsurance 再保险协议
e5`{*g$i). Agricultural Bank of China 中国农业银行
yn P^|Ou air passenger departure tax 飞机乘客离境税
rK=[&k Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
rX;(48Y airport tax 机场税
X$JKEW;0BP alcohol duty 酒精税
2vj)3%:7#E alienation 让与；让渡；转让
Q.\+
XR_| alimony 生活费；赡养费
vNE91 All Ordinaries Index [AOI] 所有普通股指数
/ d6mlQS all risks 全险；综合险
i7 p#%2 All Sales Record for Stock Market 《股票市场成交报告》
}b\d CGVr Allied Capital Resources Limited 新联财务有限公司
i9.5 2 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
db#y ]>^l allocation letter 拨款信件
9QY)<K~a allocation of fund 分配款项；预留款项
4,$x ~m`N allocation of profit 利润分配；溢利分配
C?hw$^w7T allocation warrant 拨款令
Q~-g tEv+& allotment 分配；配股
7;| 6g8= allotment notice 股份配售通知；配股通知
;PS [ VdV allotment of shares 股份分配
dC,F?^ allowable 可获宽免；免税的
uu#ALB
Jm allowable business loss 可扣除的营业亏损
i"w$D{N allowable expenses 可扣税的支出
a |z{B b allowance 免税额；津贴；备抵；准备金
$:
Qi9N allowance for debts 债项的免税额
d54>nycU~N allowance for depreciation by wear and tear 耗损折旧免税额
.P ,\69g~A allowance for funeral expenses 殡殓费的免税额
g-*@I`k[ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
3QV|@5L`[ allowance for repairs and outgoings 修葺及支出方面的免税额
.' .|s?s allowance to debtor 给债务人的津贴
>DbG$V<v' alteration of capital 资本更改
;Rwr5 alternate trustee 候补受托人
Z71"d" amalgamation 合并
)QI]b4[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
W&bh&KzCW ambit of charges 征税范围；收费范围
&lGp
/m: amended valuation 经修订的估值
ZB ~D_S American Commodities Exchange 美国商品交易所
$fn Fi|- American Express Bank Limited 美国运通银行
R
)?8A\<E American Stock Exchange 美国证券交易所
BT#'< !7! amortization 摊销
xTAC&OCk^[ amount due from banks 存放银行同业的款项
y'4= amount due from banks abroad 存放海外银行同业的款项
JN3Oe5yB2@ amount due from holding companies 控股公司欠款
j/^0q90QO amount due from local banks 存放本港银行同业的款项
p( Qm\g< amount due to banks 银行同业的存款
)}u.b-Nt. amount due to banks abroad 海外银行同业的存款
ND21; amount due to holding companies 控股公司存款
'{OZ[$E amount due to local banks 本港银行同业的存款
{mkYW-4Se amount due to outport banks 外埠银行同业的存款
kTC6f Nj[ amount for note issue 发行纸币的款额
dA AE2}e amount of bond 担保契据的款额
?J<4IvL/ amount of consideration 代价款额
X0U{9zP amount of contribution 供款数额
cm7aL%D$c amount of indebtedness 负债款额
vhhsOga amount of principal of the loan 贷款本金额
uOW9FA W amount of rates chargeable 应征差饷数额
umls =i z amount of share capital 股本额
_/MKU!\l amount of sums assured 承保款额
~9'VP }\ amount of variation 变动幅度
z@iY(;Qo amount of vote 拨款数额
sKHUf1 amount payable 应付款额
Ko -<4wu amount receivable 应收款额
yiI&>J)) Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qvYw[D#. analysis 分析
!T
@|9PCp ancillary risk 附属风险
:5Cw Rg annual account 周年帐目；周年帐目报表；年度决算；年结
*AxKV5[H annual accounting date 年结日期
\ :" s*- annual allowance 每年免税额；年积金；年度津贴；年津
Sf*VkH annual balance 年度余额
,VHvQU annual disposable income 每年可动用收入
y4shW|>5_ annual estimates 周年预算
%A W annual fee 年费
#j; &g1 annual general meeting 周年大会
Xb;CY9 & annual growth rate 年增率；每年增长率
M%B]f2C annual long-term supplement 长期个案每年补助金
_Thc\{aV# annual pensionable emolument 可供计算退休金的年薪
6o,, w^ annual report 年报
JLg_oK6 Annual Report on the Consumer Price Index 《消费物价指数年报》
C{Npipd}v annual return 周年报表；周年申报表；每年报税表格
tk,
H vE Annual Return Rules 《周年报表规则》
0Y"==g+ >f annual review of consumer prices 每年消费物价回顾
pK$^@~DE annual roll-forward basis 逐年延展方式
teM&[U annual salary 年薪
cQ+V 4cW
Z annual statement 年度报表；年度决算表
WJ J!No P 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
!_V*VD annuitant 年金受益人
+o_`k! annuity 年金
!-\*rdE {9 annuity contract 年金合约
Re.fS6y$> annuity on human life 人寿年金
[0IeEjL antecedent debt 先前的债项
i-&kUG_X
ante-dated cheque 倒填日期支票
Em
_miU anticipated expenditure 预期开支
'VF9j\a anticipated net profit 预期纯利
\8F$ 85g anticipated revenue 预期收入
_G'.VSGH anti-inflation measure 反通货膨胀措施
]`:Fj|> anti-inflationary stance 反通货膨胀立场
O`Z>Oon? apparent deficit 表面赤字
X\YeO> C apparent financial solvency 表面偿债能力
zHu:Ec7 apparent partner 表面合伙人
Wd dU|-W application for personal assessment 个人入息课税申请书
NU_VUd2 application of fund 资金应用
Q$RP2& application to release as liquidator and to destruct the books of accounts and documents
h!)(R< 申请免除清盘人职务及毁灭帐簿与文件
%7V?7BE appointed actuary 委任精算师
jP }N^ appointed auditor 委任核数师；委任审计师
R\X=V g appointed trustee 委任的受托人
D y8Go4 appointer 委任人
Z"E+ TX apportioned pro rata 按比例分摊
mXa1SZnE apportionment 分配；分摊
du47la 3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
tpC EWdn5 apportionment formula 分摊方程式
u,'c:RMV apportionment of estate duty 遗产税的分摊
F ] Y Pq appraisal 估价；评估
VSP[G ,J. appreciable growth 可观增长
3-_4p8OK appreciable impact 显着影响
kW/ksz0) appreciable increase 可观增长
Mb/R+:C` appreciation 增值；升值
3btciR!N] appreciation against other currencies 相对其他货币升值
lz # inC| appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Dc p,9"yt% appreciation tax 增值税
lUWjm%| appropriation 拨款；拨用；拨付
Q>z 0?%B appropriation account 拨款帐目
B"{CWH O Appropriation Bill 拨款法案
SZyPl9.b appropriation-in-aid system 补助拨款办法
~%sDQt\S approved assets 核准资产
OG ae]O< approved basket stock 认可一篮子证券
^(6.P)$ approved budget 核准预算
4I2ppz approved charitable donation 认可慈善捐款
Q0M8 } approved charitable institution 认可慈善机构
-|ee=BV approved currency 核准货币；认可货币
`d8$OC approved estimates 核准预算
,@>B#%Nz approved estimates of expenditure 核准开支预算
!X#=Pt[, approved overseas insurer 核准海外保险人
y 6G[-?"/Q approved overseas trust company 核准海外信托公司
R4qS,2E approved pooled investment fund 核准汇集投资基金
=8<SKY&\X approved provident fund scheme 认可公积金计划
V: IoeQ]- approved provision 核准拨款
[;tbNVZK approved redeemable share 核准可赎回股份
=>BT]WK> approved regional stock 认可地区性证券
| NM.-@1 approved retirement scheme 认可退休金计划
e 4?}#6RF approved subordinated loan 核准附属贷款
z{AfR2L arbitrage 套戥；套汇；套利
JbG+ ysn arbitrageur 套戥者；套汇者
[%bshaY: arbitrary amount 临时款项
%=NqxF>> arrangement 措施；安排；协定
u/hD9g~H7K arrears 欠款
67f#Z&r2k arrears of pay 欠付薪酬
Ho\z ^w+T` arrears of revenue 逾期未收税款；逾期未收的帐项
v'Lckw@G4 articles of association 组织章程；组织细则；组织章程细则
7e u7ie6 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
EI/_= .d ascertainment of profit 确定利润
"_5av!;A
g "Asia Clear" “亚洲结算系统”
Bepl S Asia Commercial Bank Ltd. 亚洲商业银行有限公司
1L^\TC Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+n%WmRf6! Asian Development Fund [ADF] 亚洲发展基金
N!btj,vx Asian dollar bond 亚洲美元债券
&;C|=8eB Asian dollar market 亚洲美元市场
WRD ^S:`BH Asian dollar rate 亚洲美元利率
;1F3.ibE Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ba@UX(t Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
z+wBZn{0I asked price 沽盘；喊价；索价；卖方报价
!5p 01]7 assessable income 应评税入息
7(wY4T assessable loss 应评税亏损
F1 MPo;e assessable profit 应评税利润
"esV#%:#J assessable value 应评税值
iUSs) []H> assessed profit 估定利润
*UEo&B2+ assessed value 经评估价值
F5E KWP assessment 评税；评定；估价；评税单
b/2t@VlL assessment number 评税编号；估价编号
_D
z4 }:9 assessment of additional tax 补加税评税
~Ug a=& assessment of performance 业绩评估；实绩评价
v bh\uv& Assessor 评税主任
/A{znE asset price bubbles 资产价格泡沫
!o> /gI` asset-backed securities 具资产保证的证券
u QCQ$ assets accretion 资产增值
;:' A{&0N assets and liabilities 资产与负债
PBkKn3P3 assets betterment statement 资产递增表；资产改进表
'p {>zQ\5 assets lending 实物放款；有抵押贷款
Jd)|== yD assets of the company passing on the death 死者去世时转移的公司资产
Z=wLNm H assets pledged as security for liabilities 用作负债抵押的资产
"rkP@ja9n assets portfolio 资产投资组合
[t ?ftS assets price 资产价格
"y5c)l(Rg assets quality 资产质素
MbjH\XRB assets realization 资产变现
j >P>MdZtk assets refinancing arrangement 资产再集资安排
BcA:M\dK% assets securitization 资产证券化
B;_M52-B assets situated outside Hong Kong 在香港以外地方的资产
.K:>`~ <) assets stripping 削减资产；拆卖资产
G$`/86A ) assets value 资产值
4. R
>mN[ assignee 承让人
&~ uzu{ assignment 转让；转让书；转让契
LVO`+: assignment of interest 权益转让
pGUrYik4 assignment of letters patent and trade mark 专利证书及商标转让
C2bN<K assignment of property 物业转让；物业转让书
W!+5}\? assignment right 转让权
z) Bc91A assignor 转让人
G9^!=
v@ associate 有联系的人；有关连人士；相联者；合伙人；联系人
X@ jml$ ;$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
lwjg57 associate member 附属会员
u'P@3'P associated body corporate 相联法人团体
+Fy G{1?< associated company 相联公司；联属公司
R%54 !f0
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Hz+edM UL Association of Chartered Certified Accountants [ACCA] [United Kingdom]
=j } ] -! 公认会计师公会〔英国〕
_[IN9ZC 2G Association of Futures Exchange Brokers 香港期货经纪协会
6?(*:}Q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
MJDF m, association of underwriters 承保人组织
}6ec2I%`o assumption of control 接管
keCM}V`?" assurance 担保；保险；转易；转易书
J`V7FlM assurance of interest 权益的转易
\$GlB+ iCx at 19XX price 按一九ＸＸ年价格计算
vvdC.4O at a discount 按赔价计算；按贴水价格计算；打折扣
W
aks*^| at a premium 按溢价计算；按升水价格计算
:'a |cjq at call 通知付款；按通知
>L5[dkg% at constant market price 按固定市价计算
lHr?sMt at constant price 按固定价格计算
{n2jAR9nq at cost 按成本计算
|)yO] pB: at current market price 按当时市价计算；按现时市价计算
;/
WtO2 at current price 按当时价格计算；按现时价格计算
o{nBt xZ" at factor cost 按要素成本计算；按生产要素成本计算
aElEV
e3 at money-of-the-day price 按付款当日价格计算
iv:[]o at or better 按指定或较佳价位〔买卖指令〕
B-'Xk{ at par 按面值计算；平价
(t fADaJM at sight 见票即付
-=2tKH`Q at the close 按收市盘
8@Y]dz gjj at the opening 按开市盘
+qDudGI attestation 见证；见证条款
beN0 ?G at-the-money option 平价期权
!V#(g ./W attorney 受权人；受托代表人
U")bvUIL attornment 新拥有人承认书
Lk=f^qJ
] attributable profit 可归属利润
E*j)g j9 attributable share value 可归属股份价值
n1!0KOu/N Auckland Stock Exchange 奥克兰证券交易所
U(.Ln @sq auction 拍卖
CGny #Vh auctioneer 拍卖商
'I\bz;VT audit 审计；核数
'+5 *ajP< Audit Commission 审计署
d5Ud RX]* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
y kwS-e 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〕
PzNk: O audit review 帐目审查
NKh" x&R Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
E<D45C {DP audited account 审计帐目；经审计的帐目
3|l+&LF!IC audited annual account 经审计的周年帐目
EL5gMs audited balance sheet 经审计的资产负债表
$x#Y\dpS auditor 核数师；核数主任；审计师
`a98+x?JF auditor's certificate 核数师证明书；审计师证明书
7_ZfV? . auditor's report 核数师报告；审计师报告
/vBOf;L Aussie bond 澳元债券
FE" ksi 9 austerity budget 紧缩预算
F@)wi0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*oKc4S+ Australia All Ordinaries Index 澳洲所有普通股票指数
b~ WiE? Australian Dollar [AUD] 澳元
bK<'J=#1 Australian Options Market 澳大利亚期权市场
Mb"i}Yt{ Australian Securities Commission 澳洲证券事务监察委员会
J *5 )g Australian Society of Certified Practising Accountants 澳洲执业会计师公会
m ['UV 2 Australian Stock Exchange 澳大利亚证券交易所
%F]4)XeW-+ Austrian Schilling [ATS] 奥地利先令
K;k&w; j authentication 认证；鉴证
q0SYV authority to purchase 委托购买证；委购书
MXq+ aS{ authorization 认可；核准；授权；授权书
\l"1Io= authorization by direction 指示授权
e4j:IK> authorization by instruction 指令授权
9jCn|+ authorization by warrant 令状授权
U# G0 authorization of unit trust 单位信托的认可
bb}|"m . authorized agent 指定代理人
:l'61$= authorized capital 法定资本
}L'BzSU@G authorized clerk 出市员
=hjff/
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.m9s+D]fI authorized financial institution 认可财务机构
3#!}W#xv authorized fund 认可基金
Akb#1Ww4 authorized fund house 获授权的基金公司；认可基金公司
#kR 8v[Z authorized institution 认可机构
8rx?mX,} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"6[fqW65 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5k)/SAU0 authorized insurer 获授权保险人；获认可承保人
a;r,*z Z=" authorized investment 特准投资项目
jhr: QS /9 authorized person 获授权人
[D=ba=r0X authorized representative 获授权代表
j(AN ] g: authorized share capital 法定股本
"
;8H;U` automated quotation system 自动报价系统
iOYC1QFi? Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
mG* [5?=r 自动交易系统〔香港期货交易所有限公司〕
F\^9=}b_i automatic adjustment mechanism 自动调整机制
: D\M.A automatic adjustment system 自动调整系统
#/=s74.b
Automatic Clearing House 自动票据交换所
S|CN)8Jsi automatic exchange rates accumulation system 自动化汇率累集系统
fzT|{vG8 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
U(4>e! automatic teller machine [ATM] 自动柜员机
x\z* iv autopay 自动转帐
\fj* .[, available assets 可用资产
A NR?An available fiscal reserve 现存财政储备
_a|-_p available profit 可用利润
airg[dK Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
p6 VS<L average 平均；平均数；海损
Zi<Y?Vm/,O average basic salary 平均基本薪金
e * {'A average consumer expenditure 平均消费开支；一般消费开支
"j#;MOK average cost 平均成本
G~b/!clN average cost of land production 增辟土地平均成本
i|?EgGFG average daily turnover 平均每日成交额
,UNCBnv1 average daily wage rate 平均每日工资率
FZf{kWH average expenditure pattern 平均开支模式
}TI"j{(QJ average growth rate 平均增长率
E4idEQ}H average net fixed assets 固定资产平均净值
I?<5
% average of relatives 相对价格平均数
GTgG0Ifeh average price 平均价格
8vpB(VxV+ average propensity to consume 平均消费倾向；一般消费倾向
JVy- Y average propensity to save 平均储蓄倾向；一般储蓄倾向
~\B1\ G average rate 平均率
DyhW_PH2J average revenue 平均收入；平均收益
! ~#zH0# average stock 平均库存；平均存货
t@m!k+0 average yearly rent 平均年租
OMgFp |^ avoidance of double taxation 避免双重课税
0&XdCoIe avoidance of tax 避税
