A:
j/w*2+&v A share Ａ股；甲类股份
UYsyVY`Fm| abatement of tax 减税；减扣免税额
_rfGn,@BH ABN AMRO Bank N.V. 荷兰银行
K6e_RzP,.w above-the-line expenditure 线上项目支出；经常预算支出
Ui05o7xg~p above-the-line receipt 线上项目收入；经常预算收入
7 A4_b8 ABSA Asia Limited 南非联合亚洲有限公司
K)TMr" j\ absolute change 绝对数值变更
N.|uPq$R absolute expenditure 实际开支
U-lN-/=l6 absolute guideline figure 绝对准则数字
jHBP:c absolute interest 绝对权益
qb >mUS absolute order of discharge 绝对破产解除令
^3w
>:4m absolute profit margin 绝对利润幅度
p|VgtQ/ )% absolute value 实值；绝对值
1|3{.E d absolutely vested interest 绝对既得权益
.dl4f"k absorbed cost 已吸收成本；已分摊成本
VT5o#NR{R absorption 吸收；分摊；合并
Xjnv8{X absorption rate 吸收率；摊配率；分摊率
'U'Y[*m@ ACB Finance Limited 亚洲商业财务有限公司
cj9<! "6 acceptable form of reciprocity 合理的互惠条件
,|Lf6k acceptable rate 适当利率；适当汇率
> e9xM Gv acceptance agreement 承兑协议
E:S (v acceptance for honour 参加承兑
A<P rsk! acceptor 承兑人；接受人；受票人
1g bqHxWI acceptor for honour 参加承兑人
Yb Dz{m accident insurance 意外保险
ul[+vpH9 Accident Insurance Association of Hong Kong 香港意外保险公会
a^.5cJ$] accident insurance scheme 意外保险计划
GN@(!V#/4 accident year basis 意外年度基准
br_D
Orq| accommodation 通融；贷款
oO~LiK> accommodation bill 通融票据；空头票据
8^av &u$ accommodation party 汇票代发人
o%$'-N account balance 帐户余额；帐户结余
V~_aM@q1 account book 帐簿
hF7#i_UN< account collected in advance 预收款项
qo62! q account current book 往来帐簿
I,wgu:}P # account of after-acquired property 事后取得的财产报告
j5]6 CG_ account of defaulter 拖欠帐目
G$!JJ.
)d account payable 应付帐款
vILq5iR account payee only [A/C payee only] 只可转帐；存入收款人帐户
|)IS[:X account receivable 应收帐款
o@blvW<v7 account receivable report 应收帐款报表
ecG,[1]; account statement 结单；帐单；会计财务报表
:;u?TFCRx account title 帐户名称；会计科目
cuW&X9\m, accountant's report 会计师报告
Y76U htYH Accountant's Report Rules 会计师报告规则
S6bW?8` accounting and auditing procedure 会计与审计程序；会计与核数程序
FT+[[9i Accounting Arrangements 《会计安排》
QeZK&^W accounting basis 会计基础
2 fv`O accounting by Official Receiver 破产管理署署长呈交的帐目
Hj^_Cp]@* Accounting Circular 《会计通告》
s6| S#
accounting class 会计类别
hRKA,u/G accounting date 记帐日期；会计结算日期
Zcg@]Sx(I accounting for money 款项核算
_"R /k`8 Accounting Officer 会计主任
'k?*?XxG accounting period 会计报告期；会计期
\ C.s%m accounting policy 会计政策；会计方针
U jrML accounting practice 会计惯例
i $: QOMA accounting principle 会计准则
\OX;ZVb?5 accounting record 会计记录
;u
"BCW accounting report 会计报告
jizp\%W+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
j X8,y Accounting Society of China 中国会计学会
qH1&tW$ accounting statement 会计报表
, / bv3pE accounting system 会计制度；会计系统
/a: sWmxMT accounting transaction 会计事项；帐务交易
Nn]|#lLP accounting treatment 会计处理
`rLy7\@; accounting year 会计年度
ROc)L CA accretion 增值；添加
x vx+a0 A accrual 应计项目；应累算数目
Iu r b? accrual basis 应计制；权责发生制
F.[E;gOTo accrual basis accounting 应计制会计；权责发生制会计
b6y/o48 accrue 应累算；应计
?z$ ^4u3 accrued benefit 应累算利益
"fTW2D74 accrued charges 应计费用
+#a_Y accrued cumulative preference share dividend 应累算的累积优先股股息
]= nM|e accrued expenses 应累算费用
|}Wm,J accrued interest payable 应付利息；应计未付利息
?ot7_ vl accrued interest receivable 应收利息；应计未收利息
"ke>O' accrued right 累算权益
SZ'2/#R> accruing profit 应累算的利润
pX~X{JTaL) accumulated fiscal reserve 累积财政储备
{i09e1 accumulated profit 累积利润；滚存溢利
? f\ ~:Gm/ accumulated reserve 累积储备
Nxd<#p accumulation of surplus income 累积收益盈余
ap y#8] acquired assets 既得资产
U&}v1wdZ3 acquisition 收购；购置；取得
B{ptP4As- acquisition cost 购置成本
6<
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pni*#W*n acquisition of 100% interest 收购全部股权
=Mby;wQ?| acquisition of control 取得控制权
7I 0[Ii acquisition of fixed assets 购置固定资产
n
9X:s?B/ acquisition of shell “买壳”
J e1'0h9d acquisition price 收购价
vl,Ff9 act of God 天灾
EO:
VH acting partner 执事合伙人
)= ]u]7p} active market 买卖活跃的市场；交投畅旺的市场；旺市
H0P:t(<Gt active partner 积极参与的合伙人
( +w>hCI active trading 交投活跃
c ?H@HoF actual circulation 实际流通
)GC9%mF; actual cost 实际成本
Uxl7O 4J@H actual expenditure 实际开支；实际支出
} S,KUH. actual income 实际入息；实际收入；实际收益
}S_#*N )i actual market 现货市场
Y$\c_#/] actual price 现货价；实际价格
9-(
\\$% actual profit 实际利润
8v V<A*` actual quotation 实盘；实际价位；实际报价
$(=0J*ND" actual year basis 按实际年度计算
ObyF~j}j actuals 实货
=)Z~ w` actuarial investigation 精算调查
1> IA9]D7 actuarial principle 精算原则
I #8T Y/XP actuarial report 精算师报告
Ak'=/`+ p Actuarial Society of Hong Kong 香港精算学会
u#^~([ I actuarial valuation 精算师估值
.F Wi$B'; actuary 精算师
l?Qbwv} ad referendum agreement 暂定协议；有待覆核的协定
(ibj~g?U, ad valorem duty 从价税；按值征税
)ld`2)
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__OH
gp 1 ad valorem fee 从价费
OS]FGD3a ad valorem tariff 从价关税
PC55A1(T additional allowance 额外免税额
i~sW_f + additional amount for unexpired risk 未过期风险的额外款额
E WNm }C9 additional assessable profit 补加应评税利润
@||GMA+| additional assessment 补加评税
yZyB.wT additional commitment 额外承担
k,0lA#> additional commitment vote 额外承担拨款
2[QyH'"^E additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,E3Ze *(U additional dependent parent allowance 供养父母额外免税额
(\o &Gl additional provision 额外拨款
(D~NW*, 9 additional stamp duty 附加印花税
U0fr\ kM additional tax 补加税罚款；补加税款
/)/>/4O Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
1P6!E*z\ adjudged bankrupt 被裁定破产
\F5 d
p adjudicated bankrupt 裁定破产人
>'g>CD! adjudication fee 裁定费；评定印花税额手续费；评估契据费
Fsi;[be$A adjudication of bankruptcy 裁定破产；宣告破产
G+V?c1Me adjudication of insolvency 裁定无力偿还债务
jk9/EmV*r adjusted actual 经调整的实数；调整后的实数
<F6LC_ adjusted current assets 经调整的流动资产；调整后的流动资产
A=bBI>GEYP adjusted figure 经调整的数字；调整后的数额
,%4~ulKMn adjusted liabilities 经调整的负债；调整后的负债
RQQ\y`h` adjusted loss 经调整的亏损；调整后的亏损
g7@.Fa.u'! adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
sRaTRL2 adjusted profit 经调整的利润；调整后的利润
?
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YX{c06BHs adjusted value 经调整的价值；调整后的价值
H*R4A E0 adjustment 调整；修订；理算〔保险〕
/P
koqA, adjustment centre 调剂中心
.z} *!
adjustment lag 调整过程的时间差距；调整时差
K!jMW adjustment mechanism 调整机制
S<Od`I adjustment of loss 亏损调整
7I;A5f adjustment process 调整过程；调整程序
CEl9/"0s6 adjustment range 调整幅度
:/~TV administered exchange rate 受管制汇率
FQqk+P! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3#Qek 2 administration expenses 行政费用
;JV(!8[ administration fee 手续费；行政费
W`g zMx administration in bankruptcy 破产管理
Gm.2!F=R4A administration order 遗产管理令
y|2y! &o,! administrator 管理人；遗产管理人
] aI administrator of the estate 遗产管理人
v)s;
wD admission of debt 债项承认书
-&QTy admission of proof 接纳债权证明
wNQ hg advance 放贷款项；垫付款项；预支款项；预付款项
( Y:?qy advance account 暂支帐目；预付款帐户
@*^%^ P advance compensation 预付补偿金
Y
wu
> k advance from shareholder 股东垫款
k r ga!,I advance pending reimbursement 预支以待日后付还
\SyG#.$ advanced economy 先进经济体系
H-/w8_} KG advancement 预付；预付财产
D V=xqC6} advances warrant 垫款令
;Yu|LaI\<m advancing 贷出
Ta NcnAY>9 adverse balance 逆差
[|tl Tk adverse exchange 逆汇
2 i97 advertisement addressed to shareholders 在报章刊登的致股东通告
Mi:i1i
cdn advice for collection 托收通知书
zY2o;-d|4 advice of drawing 提款通知书；汇票通知书
Ux+UcBKm- advice of payment 付款通知
c$b~? Mx Advisory Committee [Securities and Futures Commission]
|}D5q| d@n 谘询委员会〔证券及期货事务监察委员会〕
'@G=xYR Advisory Committee on Diversification 经济多元化谘询委员会
H C(7,3 affidavit 誓章；遗产申报誓章
RI&V:1 affidavit of no receipt 述明无收款的誓章
5\.w\ affiliate 联号；联营公司；附属公司
RhD affiliated company 附属公司；联号；联营公司
? 5<x$YI affirmation [estate duty] 非宗教式宣誓〔遗产税〕
J?_-Dg(= affordability 负担能力
O*udV E> African Development Bank [AfDB] 非洲开发银行
-h%1rw after-acquired property 事后取得的财产
a K?PK }@ after-hours dealing 市后交易
V (P 1{g after-tax profit 税后盈利；税后利润；税后溢利
P]<15 l agency agreement 代理协议
X1 FKcWv agency expenses 代理机构的开支
z6uHe{| agency fee 代理费
pz ~REsx Agency Law 《代理法》
bBgyLyg agent 代理人；承销人
-fT}Nj\ agent of company 公司代理人
k~IRds@G agent's fee 代理人费；经纪费
+Y"HbNz aggregate 总计；总数；总体数字
I/)*pzt8 aggregate amount 总款额；总额
8)XAdAr aggregate assets and liabilities 总体资产与负债
gPcOm
b aggregate at constant price 按固定价格计算的总体数字
@j'GcN vs aggregate demand 总需求
D8\9n HUD` aggregate gross position 总持仓量
J!d=aGY0- aggregate limit 总限额
v{pW/Fu~ aggregate of salaries tax 合计薪俸税
&x)n K aggregate performance 总体表现；总体业绩
:uB(PeAv* aggregate supply 总体供应
>6Ody<JPHP aggregate surplus 总盈余
O PJ(ub aggregate total 整体总额
bA\(oD+: aggregate value 总值；合计价值
;! ,I1{` aggregated basis 合计基准
BE)&.}l aggregated net chargeable income 合计应课税入息实额
c]A @'{7 aggregation 合并计算；合计；总和
b we)_<c aggregation of incomes of husband and wife 夫妇入息合并计算
z
LZ HVvL3 aggregation of property 财产的总和
" 1%\Fi l agio 差价；贴水
1^tM%2rP' 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》
9gac7(2`) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@Yb Z"Jb 《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》
$J =`fx Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=}'7}0M_= 《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》
*3rp
g Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
iHe u<3O 《香港政府和大韩民国政府关于相互促进和保护投资协定》
O:Wd
,3_ agreement for a settlement 授产协议
- q&7q agreement for assignment 转让协议
Oar%LSkPRz agreement for sale 售卖协议；买卖协议
ufo\p=pGG agreement for sale and purchase 买卖协议
X3HJ3F;== agreement for the payment of interest 支付利息协议
/Nns3oE agreement for the repayment of money 还款协议
5h6-aQU[ agreement of reinsurance 再保险协议
9F7}1cH7g@ Agricultural Bank of China 中国农业银行
A u"BDP air passenger departure tax 飞机乘客离境税
<vd}oiB@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
zI CAV -& airport tax 机场税
zQoJ8 i> alcohol duty 酒精税
?f:ND1jU alienation 让与；让渡；转让
zqxN/H]z alimony 生活费；赡养费
.t.4y.
97 All Ordinaries Index [AOI] 所有普通股指数
Kl]l[!c7$ all risks 全险；综合险
z vwv7JtB All Sales Record for Stock Market 《股票市场成交报告》
(dP9`Na] Allied Capital Resources Limited 新联财务有限公司
VVqpzDoXG all-items index [Consumer Price Index] 总指数〔消费物价指数〕
FpZ5@ allocation letter 拨款信件
!'Ww%ZL\
allocation of fund 分配款项；预留款项
j43i:c;F allocation of profit 利润分配；溢利分配
^ # 3,*(S allocation warrant 拨款令
c=<^pCa9t1 allotment 分配；配股
'![VA8 allotment notice 股份配售通知；配股通知
\O)u' Bu allotment of shares 股份分配
m }t`43}QE allowable 可获宽免；免税的
d>wG6Z, | allowable business loss 可扣除的营业亏损
q#`;G,rs allowable expenses 可扣税的支出
]W7&ZpF allowance 免税额；津贴；备抵；准备金
Y#FSU# a$< allowance for debts 债项的免税额
64D4*G Q allowance for depreciation by wear and tear 耗损折旧免税额
D0yH2[j+ allowance for funeral expenses 殡殓费的免税额
6>b'g
~I allowance for inflation 为通货膨胀而预留的款项；通胀准备金
jV' tcFr4 allowance for repairs and outgoings 修葺及支出方面的免税额
VM+l9 z> allowance to debtor 给债务人的津贴
4" eeEs h alteration of capital 资本更改
[Vj|f y4 alternate trustee 候补受托人
!'-./LD") amalgamation 合并
^+Njz{rpG ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
PMe 3Or@ ambit of charges 征税范围；收费范围
zwK$ q=-: amended valuation 经修订的估值
Hnf?`j> American Commodities Exchange 美国商品交易所
9g7O k9dF American Express Bank Limited 美国运通银行
2>.>q9J( American Stock Exchange 美国证券交易所
*-g mWATC6 amortization 摊销
}R`}Ey|{ amount due from banks 存放银行同业的款项
cBU@853 amount due from banks abroad 存放海外银行同业的款项
^ ?T,>ZI amount due from holding companies 控股公司欠款
1wW4bg 5 amount due from local banks 存放本港银行同业的款项
mWuhXY^Q amount due to banks 银行同业的存款
.&/A!3pW amount due to banks abroad 海外银行同业的存款
kS_3 7-; amount due to holding companies 控股公司存款
n yNHjn
|W amount due to local banks 本港银行同业的存款
vr$z6m ^ amount due to outport banks 外埠银行同业的存款
\p\rPf Y{> amount for note issue 发行纸币的款额
,62BZyT,T, amount of bond 担保契据的款额
<"`P;,S amount of consideration 代价款额
kaV Ye)~ amount of contribution 供款数额
tfjb G;R amount of indebtedness 负债款额
{ =_xze) amount of principal of the loan 贷款本金额
o
Hrx$>W] amount of rates chargeable 应征差饷数额
k _1o j[O amount of share capital 股本额
eb<' >a amount of sums assured 承保款额
X($@E!| amount of variation 变动幅度
s=n_(}{ q amount of vote 拨款数额
2^&5D,}0 amount payable 应付款额
; T WYO amount receivable 应收款额
_x?S0R1 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Y'o.`':\~ analysis 分析
=Lr#
*ep[ ancillary risk 附属风险
K|.! )L annual account 周年帐目；周年帐目报表；年度决算；年结
VB{G% !} annual accounting date 年结日期
RTTEAh:. annual allowance 每年免税额；年积金；年度津贴；年津
<nn!9V\C annual balance 年度余额
C-ipxL"r annual disposable income 每年可动用收入
fh e%5#3 annual estimates 周年预算
,y/N^^\ annual fee 年费
vC5y]1QDd annual general meeting 周年大会
ow,=M%x"0 annual growth rate 年增率；每年增长率
F6)/Iiv annual long-term supplement 长期个案每年补助金
;EfREfk
annual pensionable emolument 可供计算退休金的年薪
NGb\e5 ? annual report 年报
7 *HBb- Annual Report on the Consumer Price Index 《消费物价指数年报》
PWs=0.Wj annual return 周年报表；周年申报表；每年报税表格
WK 6|e[iP Annual Return Rules 《周年报表规则》
G-sA)WOF annual review of consumer prices 每年消费物价回顾
yy|F6Pq3` annual roll-forward basis 逐年延展方式
XJi^gT N annual salary 年薪
Q
GDfX _
annual statement 年度报表；年度决算表
3UQ~U 8 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
= %oKYQ annuitant 年金受益人
JV9Ft,xk annuity 年金
Hf$LWPL)lM annuity contract 年金合约
D$y-Kh annuity on human life 人寿年金
a]_e SU@ antecedent debt 先前的债项
-pm^k-%v ante-dated cheque 倒填日期支票
7 {#^ zr anticipated expenditure 预期开支
n+uDg anticipated net profit 预期纯利
*Ldno`1O anticipated revenue 预期收入
j#E&u*IR anti-inflation measure 反通货膨胀措施
{H% 1sI anti-inflationary stance 反通货膨胀立场
8 ? &u5 apparent deficit 表面赤字
Bg#NB apparent financial solvency 表面偿债能力
F\XzP\ apparent partner 表面合伙人
8RocObY_W application for personal assessment 个人入息课税申请书
N.VzA
6 C application of fund 资金应用
ikY=} application to release as liquidator and to destruct the books of accounts and documents
; `xu)08a 申请免除清盘人职务及毁灭帐簿与文件
3w0m:~KS6V appointed actuary 委任精算师
'[A> eC++ appointed auditor 委任核数师；委任审计师
. "H5.' appointed trustee 委任的受托人
8..itty appointer 委任人
HFf|
>&c& apportioned pro rata 按比例分摊
c
s hZR(b apportionment 分配；分摊
H%/$Rqg Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
HL_Muy E apportionment formula 分摊方程式
W58 \V apportionment of estate duty 遗产税的分摊
O'p7^"M appraisal 估价；评估
7#<|``]zNf appreciable growth 可观增长
MLp5Y\8* appreciable impact 显着影响
xxedezNko appreciable increase 可观增长
Maq{H` appreciation 增值；升值
1W-!f % appreciation against other currencies 相对其他货币升值
#_H=pNWe appreciation of the exchange value of Hong Kong dollar 港元汇值上升
t=U[ ;? appreciation tax 增值税
mWigy` V^~ appropriation 拨款；拨用；拨付
TX 12$p\ appropriation account 拨款帐目
EG V@L# Appropriation Bill 拨款法案
,;{mH ]"s appropriation-in-aid system 补助拨款办法
L6',s4 approved assets 核准资产
c OS|B1xG approved basket stock 认可一篮子证券
bbnAF*7s8 approved budget 核准预算
jCy2bE approved charitable donation 认可慈善捐款
<iTaJa$0m approved charitable institution 认可慈善机构
T%ha2X= approved currency 核准货币；认可货币
ZM5[
o
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< ' T6k\ approved estimates of expenditure 核准开支预算
` !rHH approved overseas insurer 核准海外保险人
!ZB|GLpo6 approved overseas trust company 核准海外信托公司
(I\aGGW approved pooled investment fund 核准汇集投资基金
8XTVpf4 approved provident fund scheme 认可公积金计划
o fN|%g / approved provision 核准拨款
*%g*Np_P approved redeemable share 核准可赎回股份
f)*}L? approved regional stock 认可地区性证券
kR'!;}s approved retirement scheme 认可退休金计划
KUB"@wUr approved subordinated loan 核准附属贷款
/LJ?JwAvg5 arbitrage 套戥；套汇；套利
BPC$ v\a arbitrageur 套戥者；套汇者
<]"aP1+C arbitrary amount 临时款项
uD<*g(R arrangement 措施；安排；协定
\ar.( J arrears 欠款
x !Wl& arrears of pay 欠付薪酬
:v c[ iZ arrears of revenue 逾期未收税款；逾期未收的帐项
I nr ~9hz articles of association 组织章程；组织细则；组织章程细则
RJ@ d_~%U Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
G*Qk9bk9 ascertainment of profit 确定利润
"< [D1E\ "Asia Clear" “亚洲结算系统”
d~YDg{H Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!dmI}<@&k Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
rMLCt Gi Asian Development Fund [ADF] 亚洲发展基金
EjvxfqPv Asian dollar bond 亚洲美元债券
C [&L h_F\ Asian dollar market 亚洲美元市场
h/PWi<R
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E7y<iaA{~ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
B YwG\2?~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
l HZf'P_Wx asked price 沽盘；喊价；索价；卖方报价
O4(
Z%YBe assessable income 应评税入息
F*hs3b0Db assessable loss 应评税亏损
!sfUrUu assessable profit 应评税利润
Z\T H=UA assessable value 应评税值
<r9J+xh*p assessed profit 估定利润
G+}|gG8 assessed value 经评估价值
5P+3D{ assessment 评税；评定；估价；评税单
CJ
KFNa assessment number 评税编号；估价编号
6ffrV assessment of additional tax 补加税评税
#y2="$ V assessment of performance 业绩评估；实绩评价
%vyjn&13 Assessor 评税主任
Qp%kX@Z' asset price bubbles 资产价格泡沫
oDA1#- asset-backed securities 具资产保证的证券
<A+Yo3|7 assets accretion 资产增值
;J2=6np assets and liabilities 资产与负债
F5&4x"c assets betterment statement 资产递增表；资产改进表
fv#e 8y assets lending 实物放款；有抵押贷款
Mx[tE?!2 assets of the company passing on the death 死者去世时转移的公司资产
BL,YJM(y assets pledged as security for liabilities 用作负债抵押的资产
%v n rLt$ assets portfolio 资产投资组合
F|Jo |02 assets price 资产价格
/.Gx
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\ tU91 VIj assets realization 资产变现
tUL(1:-C assets refinancing arrangement 资产再集资安排
} _XKO\ assets securitization 资产证券化
e DIjcZ assets situated outside Hong Kong 在香港以外地方的资产
x@ (91f assets stripping 削减资产；拆卖资产
bV`Z o(z assets value 资产值
jb fMTb4 assignee 承让人
W<k) '| assignment 转让；转让书；转让契
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assignment of interest 权益转让
A+NLo[swwu assignment of letters patent and trade mark 专利证书及商标转让
7$;mkHu4H% assignment of property 物业转让；物业转让书
0M-Zp[w\- assignment right 转让权
n%@xnB $ZX assignor 转让人
Y!CZ?c) @ associate 有联系的人；有关连人士；相联者；合伙人；联系人
y7$e7~}/ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/dBQ*f5 associate member 附属会员
u !X[xe; associated body corporate 相联法人团体
A0o6-M]'0 associated company 相联公司；联属公司
JzCfs<D associated corporation 相联法团
l% K9Ke Association of Chartered Certified Accountants [ACCA] [United Kingdom]
x^9W< 公认会计师公会〔英国〕
Yq3(, Association of Futures Exchange Brokers 香港期货经纪协会
h`?0=:Tru Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
NTls64AS. association of underwriters 承保人组织
!#g`R?:g assumption of control 接管
Y |n_Ro^~ assurance 担保；保险；转易；转易书
$Ob]JAf} assurance of interest 权益的转易
nD!C9G#oS at 19XX price 按一九ＸＸ年价格计算
{#0B~Z r at a discount 按赔价计算；按贴水价格计算；打折扣
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at a premium 按溢价计算；按升水价格计算
q1`uS^3` at call 通知付款；按通知
5qR76iH) / at constant market price 按固定市价计算
$l-j(=Md at constant price 按固定价格计算
Ui'~d(F at cost 按成本计算
I)O%D3wfMW at current market price 按当时市价计算；按现时市价计算
J6rXb ui$ at current price 按当时价格计算；按现时价格计算
hFyN|Dqhds at factor cost 按要素成本计算；按生产要素成本计算
u;J 9aKD at money-of-the-day price 按付款当日价格计算
Y=/HsG\W] at or better 按指定或较佳价位〔买卖指令〕
uWv l<{2 at par 按面值计算；平价
kVe}_[{m at sight 见票即付
0XvMaQXQF at the close 按收市盘
yV=hi?f-[V at the opening 按开市盘
Uw<Lt"ls. attestation 见证；见证条款
E d.~9*m at-the-money option 平价期权
Xl@n v9m attorney 受权人；受托代表人
Vy&F{T;$ attornment 新拥有人承认书
Jel%1'Dc^ attributable profit 可归属利润
&=K-~!? attributable share value 可归属股份价值
~ m, z| Auckland Stock Exchange 奥克兰证券交易所
SDcD( G auction 拍卖
,dK% [ auctioneer 拍卖商
,K8PumM_ audit 审计；核数
]'DtuT?Z Audit Commission 审计署
t.485L % Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?gH[tN:= 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〕
}us%G&A2u audit review 帐目审查
+SZ#s :#SE Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@fPiGu`L audited account 审计帐目；经审计的帐目
/,c9&i t(M audited annual account 经审计的周年帐目
(:vY:-\ bO audited balance sheet 经审计的资产负债表
3QM.X ^ANH auditor 核数师；核数主任；审计师
'hg, W] auditor's certificate 核数师证明书；审计师证明书
>c; q IP)Z auditor's report 核数师报告；审计师报告
aG`G$3 _wx Aussie bond 澳元债券
/XtxgO\T. austerity budget 紧缩预算
b6R0za Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
%l5Uy? ?Z Australia All Ordinaries Index 澳洲所有普通股票指数
6(<M.U_ft Australian Dollar [AUD] 澳元
\7jcZ~FBX% Australian Options Market 澳大利亚期权市场
/'!F \ kz Australian Securities Commission 澳洲证券事务监察委员会
/$/\$f$ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
oC^-" (# Australian Stock Exchange 澳大利亚证券交易所
~^KemwogPN Austrian Schilling [ATS] 奥地利先令
b"/P authentication 认证；鉴证
9iUkvnphh authority to purchase 委托购买证；委购书
Cq}LKiu authorization 认可；核准；授权；授权书
Cf@WjgR
authorization by direction 指示授权
Go+f 0aig authorization by instruction 指令授权
y3))I \QT authorization by warrant 令状授权
*-Z JF6 authorization of unit trust 单位信托的认可
N r
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Qm^N}>e authorized capital 法定资本
Y[
a$~n^:n authorized clerk 出市员
5lVDYmh authorized dealer 认可交易商
`+Wl
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o ju4.1 authorized fund 认可基金
(VU: &. authorized fund house 获授权的基金公司；认可基金公司
Y GvtG U- authorized institution 认可机构
o%RyE]pw, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
m7~kRY514 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
- YJ7ne] authorized insurer 获授权保险人；获认可承保人
S^a")U4 authorized investment 特准投资项目
}gGcYRT authorized person 获授权人
BQ2DQ7q authorized representative 获授权代表
lk )38. authorized share capital 法定股本
6- s/\ automated quotation system 自动报价系统
g() Y P Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
NcwZ_*sqj 自动交易系统〔香港期货交易所有限公司〕
`G@ ]\)-! automatic adjustment mechanism 自动调整机制
# q 6jE automatic adjustment system 自动调整系统
G\=7d%T+ Automatic Clearing House 自动票据交换所
,4)zn6tC automatic exchange rates accumulation system 自动化汇率累集系统
[qI, $ + Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6zaO$ automatic teller machine [ATM] 自动柜员机
Jx.Jx ~ autopay 自动转帐
gY=nU,; available assets 可用资产
|36d<b Io available fiscal reserve 现存财政储备
-'*B%yy available profit 可用利润
&Plc Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
;Ze}i/ l average 平均；平均数；海损
q~ T*R<S average basic salary 平均基本薪金
K\,)9:`t average consumer expenditure 平均消费开支；一般消费开支
SdeKRZ{o average cost 平均成本
S)>L 0^M 1 average cost of land production 增辟土地平均成本
F $^RM3 average daily turnover 平均每日成交额
`DUMTFcMX average daily wage rate 平均每日工资率
K_G( J> average expenditure pattern 平均开支模式
<V5(5gx average growth rate 平均增长率
^"(C Zvq average net fixed assets 固定资产平均净值
P>9F(#u_(F average of relatives 相对价格平均数
XBh0=E?qiS average price 平均价格
Uz} #. average propensity to consume 平均消费倾向；一般消费倾向
l#Ipo5= average propensity to save 平均储蓄倾向；一般储蓄倾向
)CD4k:bm average rate 平均率
)R(kXz=M average revenue 平均收入；平均收益
;xS@- </: average stock 平均库存；平均存货
TMpV . iH average yearly rent 平均年租
Y[R veF avoidance of double taxation 避免双重课税
HQCxO? avoidance of tax 避税
