A:
/2&c$9=1 A share Ａ股；甲类股份
;YaQB#GK% abatement of tax 减税；减扣免税额
6fkRrD ABN AMRO Bank N.V. 荷兰银行
0CHH)Bku above-the-line expenditure 线上项目支出；经常预算支出
5?f ^Rz above-the-line receipt 线上项目收入；经常预算收入
A kq2 d; ABSA Asia Limited 南非联合亚洲有限公司
Z%gh3 absolute change 绝对数值变更
/!0={G absolute expenditure 实际开支
=>m<GvQz absolute guideline figure 绝对准则数字
{ a =#B)6 absolute interest 绝对权益
W_Jl Oc!y absolute order of discharge 绝对破产解除令
ld[I}88$ absolute profit margin 绝对利润幅度
tR# Ojk vX absolute value 实值；绝对值
'+@=ILj> absolutely vested interest 绝对既得权益
&T#;-`' absorbed cost 已吸收成本；已分摊成本
$zU P?Gq! absorption 吸收；分摊；合并
]=\].% > absorption rate 吸收率；摊配率；分摊率
C"y(5U)d ACB Finance Limited 亚洲商业财务有限公司
dn& s * acceptable form of reciprocity 合理的互惠条件
{y)=eX9 acceptable rate 适当利率；适当汇率
.j ?W>F acceptance agreement 承兑协议
!Z1@}`V&; acceptance for honour 参加承兑
0 j^Kgx acceptor 承兑人；接受人；受票人
B`EJb71^Xy acceptor for honour 参加承兑人
Lc}LGq! accident insurance 意外保险
9=s<Ld Accident Insurance Association of Hong Kong 香港意外保险公会
ko!)s accident insurance scheme 意外保险计划
kXViWOXU^ accident year basis 意外年度基准
W~)}xy accommodation 通融；贷款
21n?=[ accommodation bill 通融票据；空头票据
v_yw@ accommodation party 汇票代发人
t$` r4Lb9/ account balance 帐户余额；帐户结余
`~cqAs}6]Q account book 帐簿
F/ ]2G^- account collected in advance 预收款项
\ __i account current book 往来帐簿
aEB_#1 account of after-acquired property 事后取得的财产报告
:@ yEQ#nFp account of defaulter 拖欠帐目
Jx :Y-$ account payable 应付帐款
A@`}c,G account payee only [A/C payee only] 只可转帐；存入收款人帐户
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FtX+b account receivable 应收帐款
z[ N`s$; account receivable report 应收帐款报表
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#O U account statement 结单；帐单；会计财务报表
:: ` HQ@^ account title 帐户名称；会计科目
9p]QM)M accountant's report 会计师报告
HVRZ[Y<^ Accountant's Report Rules 会计师报告规则
s9 mx accounting and auditing procedure 会计与审计程序；会计与核数程序
p#-Z4- ` Accounting Arrangements 《会计安排》
jV i) Efy accounting basis 会计基础
[z:!j$K accounting by Official Receiver 破产管理署署长呈交的帐目
IYv` IS" Accounting Circular 《会计通告》
x5pdS: accounting class 会计类别
_T60;ZI+^ accounting date 记帐日期；会计结算日期
' B |JAi? accounting for money 款项核算
F~-(:7j Accounting Officer 会计主任
u* eV@KK! accounting period 会计报告期；会计期
/l3V3 B7 accounting policy 会计政策；会计方针
7^avpf)> accounting practice 会计惯例
0S"mVZ*P accounting principle 会计准则
hDDn,uzpd accounting record 会计记录
J4hL_iCQ accounting report 会计报告
fuW\bo3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
U4'#T%* Accounting Society of China 中国会计学会
6bg
;q(*7 accounting statement 会计报表
{ qk1_yP accounting system 会计制度；会计系统
sJKI! accounting transaction 会计事项；帐务交易
XPc^Tq accounting treatment 会计处理
Lj({[H7D! accounting year 会计年度
:
6jbt: accretion 增值；添加
.xC Z1|+gG accrual 应计项目；应累算数目
x>K Or,f accrual basis 应计制；权责发生制
4Z3su^XR accrual basis accounting 应计制会计；权责发生制会计
6jaEv# accrue 应累算；应计
KYm0@O>; accrued benefit 应累算利益
&C_j\7Dq accrued charges 应计费用
$c!p& accrued cumulative preference share dividend 应累算的累积优先股股息
m!!/Za accrued expenses 应累算费用
X0HZH?V+ accrued interest payable 应付利息；应计未付利息
hPB9@ hT$ accrued interest receivable 应收利息；应计未收利息
70d 1ReQ accrued right 累算权益
hgG9m[?K accruing profit 应累算的利润
:
$1?i) accumulated fiscal reserve 累积财政储备
"nynl'Ryk accumulated profit 累积利润；滚存溢利
2k~l$p>CN! accumulated reserve 累积储备
S O/c}vnBB accumulation of surplus income 累积收益盈余
E: 68?IJ acquired assets 既得资产
@mCEHI{P acquisition 收购；购置；取得
C[cbbp acquisition cost 购置成本
.^` {1% acquisition expenses 购置费用
yX>K/68 acquisition of 100% interest 收购全部股权
, >a&"V^k acquisition of control 取得控制权
WCZjXDiwJ acquisition of fixed assets 购置固定资产
^ e,. acquisition of shell “买壳”
R Nk\.}m acquisition price 收购价
k t#fM d$ act of God 天灾
u[;\y |75 acting partner 执事合伙人
j^sg6.Z* active market 买卖活跃的市场；交投畅旺的市场；旺市
(XTG8W sN active partner 积极参与的合伙人
k=$TGq QY? active trading 交投活跃
; nfdGB actual circulation 实际流通
FjHv actual cost 实际成本
z _$% -6 actual expenditure 实际开支；实际支出
Y(y kng actual income 实际入息；实际收入；实际收益
6Gl J>r+n actual market 现货市场
RMV/&85?y actual price 现货价；实际价格
6yG^p]zZ actual profit 实际利润
Z?q] b SIT actual quotation 实盘；实际价位；实际报价
C} j "Qi` actual year basis 按实际年度计算
N{!i =A actuals 实货
P= BZ+6DS actuarial investigation 精算调查
^oz3F]4,g actuarial principle 精算原则
KA Ji actuarial report 精算师报告
2QcO R4_V Actuarial Society of Hong Kong 香港精算学会
&J]K3w1p actuarial valuation 精算师估值
J[|y:N actuary 精算师
y-b%T|p9 ad referendum agreement 暂定协议；有待覆核的协定
1s& zMWC ad valorem duty 从价税；按值征税
u/0h$l ad valorem duty system 从价税制
WDYeOtc ad valorem fee 从价费
NN{?z! ad valorem tariff 从价关税
tKuwpT 1Qc additional allowance 额外免税额
.NC!7+1m additional amount for unexpired risk 未过期风险的额外款额
s]0{a.Cpv additional assessable profit 补加应评税利润
!PlEO 2at additional assessment 补加评税
Dj?> <@ additional commitment 额外承担
[85spub&} additional commitment vote 额外承担拨款
nc29j_Id additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
e2Pcm_Ahv* additional dependent parent allowance 供养父母额外免税额
q9K)Xk$LF additional provision 额外拨款
r|8d
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?4} h&/ additional tax 补加税罚款；补加税款
xIW3={b 3 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
jRlYU`? adjudged bankrupt 被裁定破产
7aRi 5 adjudicated bankrupt 裁定破产人
!*&V - 4 adjudication fee 裁定费；评定印花税额手续费；评估契据费
? p{Nw l# adjudication of bankruptcy 裁定破产；宣告破产
05#1w#i adjudication of insolvency 裁定无力偿还债务
Y] _ruDIW adjusted actual 经调整的实数；调整后的实数
F,F4nw<W adjusted current assets 经调整的流动资产；调整后的流动资产
2,oKVm+ adjusted figure 经调整的数字；调整后的数额
k"%~" 9 adjusted liabilities 经调整的负债；调整后的负债
K7B/s9/xs adjusted loss 经调整的亏损；调整后的亏损
|Zpfq63W 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
,-LwtePJ0 adjusted profit 经调整的利润；调整后的利润
+o{R _ adjusted surplus 经调整的盈余额；调整后的盈余额
Q8tL[>Xt adjusted value 经调整的价值；调整后的价值
> >)b'c adjustment 调整；修订；理算〔保险〕
O6 3<AY@ adjustment centre 调剂中心
2wg5#i adjustment lag 调整过程的时间差距；调整时差
|A~jsz6 pI adjustment mechanism 调整机制
8'[7
)I= adjustment of loss 亏损调整
~W '{p adjustment process 调整过程；调整程序
9L?. m& adjustment range 调整幅度
YlQ=5u^+ administered exchange rate 受管制汇率
d"mkL - Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.G. 0WR/2 administration expenses 行政费用
`AtBtjs RV administration fee 手续费；行政费
SM#]H-3 administration in bankruptcy 破产管理
i>A s;* administration order 遗产管理令
gfd"v administrator 管理人；遗产管理人
g)[V(yWu administrator of the estate 遗产管理人
rU:`*b< admission of debt 债项承认书
/t57!& admission of proof 接纳债权证明
Vb;*m5,?: advance 放贷款项；垫付款项；预支款项；预付款项
t9` .bx8 advance account 暂支帐目；预付款帐户
#Y `~(K47 advance compensation 预付补偿金
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(Oy\ advance from shareholder 股东垫款
N)| yu1S advance pending reimbursement 预支以待日后付还
6<SAa#@ey advanced economy 先进经济体系
%lhEM}Sm advancement 预付；预付财产
l/ GGC nO/ advances warrant 垫款令
6vo;! V6 advancing 贷出
}OR@~V{Gj adverse balance 逆差
@})|Z}~ adverse exchange 逆汇
6I4\q.^qw advertisement addressed to shareholders 在报章刊登的致股东通告
] @c+]{ advice for collection 托收通知书
A RuA<vQ advice of drawing 提款通知书；汇票通知书
Y_IF;V\ advice of payment 付款通知
r'r%w#=`t Advisory Committee [Securities and Futures Commission]
jXx<`I+] 谘询委员会〔证券及期货事务监察委员会〕
Yui3+}Ms Advisory Committee on Diversification 经济多元化谘询委员会
6:5I26 affidavit 誓章；遗产申报誓章
UgN u`$m + affidavit of no receipt 述明无收款的誓章
{X+3;& @ affiliate 联号；联营公司；附属公司
mHTXni<! affiliated company 附属公司；联号；联营公司
~ "H,/m%2o affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{SPq$B_VR affordability 负担能力
Oc#syfO African Development Bank [AfDB] 非洲开发银行
tj Gn|+|k after-acquired property 事后取得的财产
ItVWO:x&v after-hours dealing 市后交易
%6,SKg p after-tax profit 税后盈利；税后利润；税后溢利
&X ):4 agency agreement 代理协议
(O?.)jEW(. agency expenses 代理机构的开支
d#Y^>"|$. agency fee 代理费
LVfF[ Agency Law 《代理法》
Ecefi
pG agent 代理人；承销人
&K.d '$q agent of company 公司代理人
m+R [#GE8# agent's fee 代理人费；经纪费
3 ?9I J5p aggregate 总计；总数；总体数字
YeL#jtC aggregate amount 总款额；总额
BWa , f8 aggregate assets and liabilities 总体资产与负债
~d4 )/y aggregate at constant price 按固定价格计算的总体数字
Pb4X\9^ aggregate demand 总需求
M61 xPq8y5 aggregate gross position 总持仓量
=p O^7g aggregate limit 总限额
=F~S ?y aggregate of salaries tax 合计薪俸税
m|n%$$S& aggregate performance 总体表现；总体业绩
X,_2F Jv aggregate supply 总体供应
cWaSn7p !X aggregate surplus 总盈余
I\{ 1u aggregate total 整体总额
XGWSdPJLr aggregate value 总值；合计价值
9'giU r aggregated basis 合计基准
W=><)miQ@ aggregated net chargeable income 合计应课税入息实额
@7] yl&LZ aggregation 合并计算；合计；总和
o y=js - aggregation of incomes of husband and wife 夫妇入息合并计算
kk@fL aggregation of property 财产的总和
x b~yM%*c agio 差价；贴水
cWsN r'MS* 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》
vhW2PzHFRi Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Xll}x+'uZK 《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》
O)*+="Rg Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
O!#g< `r{K 《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》
xp)sBM7A Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
T{. pM4Hd 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?m}s 4a agreement for a settlement 授产协议
3>AMII agreement for assignment 转让协议
u(>^ 3PJ+ agreement for sale 售卖协议；买卖协议
p!7FpxZY agreement for sale and purchase 买卖协议
XB^' K2 agreement for the payment of interest 支付利息协议
Vp z\.] agreement for the repayment of money 还款协议
<I\/n<* agreement of reinsurance 再保险协议
Uw. `7b> B Agricultural Bank of China 中国农业银行
8, 4"uuI air passenger departure tax 飞机乘客离境税
QUc= &5 % Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<4si/= airport tax 机场税
rdP[<Y9 alcohol duty 酒精税
4{U T!WIi alienation 让与；让渡；转让
v5#j Z $<F alimony 生活费；赡养费
uM IIYS All Ordinaries Index [AOI] 所有普通股指数
ThajH K|U all risks 全险；综合险
dO<ER Y All Sales Record for Stock Market 《股票市场成交报告》
qZtzO2Mt Allied Capital Resources Limited 新联财务有限公司
EzM
?Nft all-items index [Consumer Price Index] 总指数〔消费物价指数〕
N=5a54!/ allocation letter 拨款信件
QvlObEhcS allocation of fund 分配款项；预留款项
DS(}<HK{ allocation of profit 利润分配；溢利分配
l'-Bu( allocation warrant 拨款令
qFCOUl allotment 分配；配股
%9F([K allotment notice 股份配售通知；配股通知
wx=
$2N6 allotment of shares 股份分配
?} tFN_X" allowable 可获宽免；免税的
*=/ { HvJ allowable business loss 可扣除的营业亏损
+US !YU allowable expenses 可扣税的支出
|&+ o^ allowance 免税额；津贴；备抵；准备金
W.f / pu allowance for debts 债项的免税额
x;P_1J%Q allowance for depreciation by wear and tear 耗损折旧免税额
. \ULbN3Z allowance for funeral expenses 殡殓费的免税额
d9f C<Tp allowance for inflation 为通货膨胀而预留的款项；通胀准备金
:841qCW allowance for repairs and outgoings 修葺及支出方面的免税额
NI76 U allowance to debtor 给债务人的津贴
f P
1[[3 i alteration of capital 资本更改
} ( J }f) alternate trustee 候补受托人
; ; OAQ` amalgamation 合并
O>b C2;+s ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
X1x#6
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h6D<go-b56 amended valuation 经修订的估值
TCwFPlF| American Commodities Exchange 美国商品交易所
o4F2%0 gJ American Express Bank Limited 美国运通银行
+s, =lL American Stock Exchange 美国证券交易所
3=P]x ;[ba amortization 摊销
6
6EV$*dRL amount due from banks 存放银行同业的款项
NqazpB* amount due from banks abroad 存放海外银行同业的款项
w7.V6S$Ga amount due from holding companies 控股公司欠款
+K:Dx!9 amount due from local banks 存放本港银行同业的款项
D09Sg%w amount due to banks 银行同业的存款
Ha0M)0Anv amount due to banks abroad 海外银行同业的存款
#C74z$ amount due to holding companies 控股公司存款
T= y}y amount due to local banks 本港银行同业的存款
[" k,QX amount due to outport banks 外埠银行同业的存款
Q^9_' t}X amount for note issue 发行纸币的款额
)Pa'UGY amount of bond 担保契据的款额
ah4N|zJ>v amount of consideration 代价款额
Ct <udO amount of contribution 供款数额
H7&8\ FNa amount of indebtedness 负债款额
*MhRW,= amount of principal of the loan 贷款本金额
z;,u}u}aI amount of rates chargeable 应征差饷数额
c \J:![x amount of share capital 股本额
Y1W1=Uc uk amount of sums assured 承保款额
qdJ=lhHM} amount of variation 变动幅度
?4#Li~q amount of vote 拨款数额
;s = l52 amount payable 应付款额
J@HtoTDO 3 amount receivable 应收款额
O'p9u@kc Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Uou1mZz/ analysis 分析
#?aPisV
X> ancillary risk 附属风险
O_ muD\ annual account 周年帐目；周年帐目报表；年度决算；年结
a8e6H30Sm annual accounting date 年结日期
oQ/E}Zk@ annual allowance 每年免税额；年积金；年度津贴；年津
c ( f annual balance 年度余额
T?CdZc. annual disposable income 每年可动用收入
F `9xVnK= annual estimates 周年预算
+< Nn~1 annual fee 年费
-e"H ^: annual general meeting 周年大会
`t>l:<@% annual growth rate 年增率；每年增长率
iJ)_RSFK annual long-term supplement 长期个案每年补助金
9IdA%RM~mH annual pensionable emolument 可供计算退休金的年薪
>UTBO|95y
annual report 年报
#K_ii)n Annual Report on the Consumer Price Index 《消费物价指数年报》
+6M}O[LP annual return 周年报表；周年申报表；每年报税表格
HTv2# Annual Return Rules 《周年报表规则》
d`=MgHz annual review of consumer prices 每年消费物价回顾
FJ GlP&v< annual roll-forward basis 逐年延展方式
`!3SF|x& annual salary 年薪
Zgp4`)}: annual statement 年度报表；年度决算表
Tt`u:ZwhF 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
6m/r+?' annuitant 年金受益人
U/66L+1 annuity 年金
[x=s(:qy annuity contract 年金合约
13$%,q ) annuity on human life 人寿年金
u
OmtyX antecedent debt 先前的债项
R3)~?X1n ante-dated cheque 倒填日期支票
i(rL|d+' anticipated expenditure 预期开支
t9GR69v:? anticipated net profit 预期纯利
z3{ G9Np anticipated revenue 预期收入
TPQ%L@^ L+ anti-inflation measure 反通货膨胀措施
wv>^0\o anti-inflationary stance 反通货膨胀立场
htO +z7 apparent deficit 表面赤字
Y!aSs3c apparent financial solvency 表面偿债能力
: %_LpZ apparent partner 表面合伙人
;IvY^(YS@; application for personal assessment 个人入息课税申请书
8rAg \H3E application of fund 资金应用
?8H8O %Z8 application to release as liquidator and to destruct the books of accounts and documents
G/y5H;<9M 申请免除清盘人职务及毁灭帐簿与文件
]!W=^! appointed actuary 委任精算师
ihhDO mUto appointed auditor 委任核数师；委任审计师
%OL$ 57Ia appointed trustee 委任的受托人
^&9z w\x;z appointer 委任人
Hs;4lSyUO apportioned pro rata 按比例分摊
k{R> apportionment 分配；分摊
60^`JVGWH Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
p;`>e>$ apportionment formula 分摊方程式
M !siK2 apportionment of estate duty 遗产税的分摊
58}U^IW appraisal 估价；评估
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e@ appreciable growth 可观增长
wQ:)KjhHH appreciable impact 显着影响
p}}R -D&K appreciable increase 可观增长
x xHY+(m appreciation 增值；升值
S1T"Z{$ appreciation against other currencies 相对其他货币升值
Ea=8}6`s appreciation of the exchange value of Hong Kong dollar 港元汇值上升
D=A&+6B@- appreciation tax 增值税
v ,i%Q$ appropriation 拨款；拨用；拨付
Si4!R+4w appropriation account 拨款帐目
nSDMOyj+ Appropriation Bill 拨款法案
zH 72'"w appropriation-in-aid system 补助拨款办法
m +`c S=-. approved assets 核准资产
]\-A;}\e approved basket stock 认可一篮子证券
ch* 8B(: approved budget 核准预算
&@X<zWg approved charitable donation 认可慈善捐款
p %up)]?0 approved charitable institution 认可慈善机构
T=
8 0, approved currency 核准货币；认可货币
\i>?q approved estimates 核准预算
Fk&c=V;SU approved estimates of expenditure 核准开支预算
o "s)eh approved overseas insurer 核准海外保险人
W<h)HhyG approved overseas trust company 核准海外信托公司
k& M;,e3v6 approved pooled investment fund 核准汇集投资基金
{r,.!;mHu approved provident fund scheme 认可公积金计划
]? c
B:} approved provision 核准拨款
JMCKcZ%N approved redeemable share 核准可赎回股份
ydEoC$?0 approved regional stock 认可地区性证券
.r=4pQ@# approved retirement scheme 认可退休金计划
g i3F`
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rET\n(AJ arbitrage 套戥；套汇；套利
@W.S6;GA\ arbitrageur 套戥者；套汇者
<q58uuK arbitrary amount 临时款项
^`i#$ arrangement 措施；安排；协定
^ x ]r`b arrears 欠款
:I] Mps< arrears of pay 欠付薪酬
O#4&8>;= arrears of revenue 逾期未收税款；逾期未收的帐项
i'<[DjMDlm articles of association 组织章程；组织细则；组织章程细则
: g7@PJND Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
7uqzm ascertainment of profit 确定利润
B&M%I:i "Asia Clear" “亚洲结算系统”
S Bu"3ym Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ZuzEg *lb Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Y sC>i`n9 Asian Development Fund [ADF] 亚洲发展基金
,C\i^>= Asian dollar bond 亚洲美元债券
(!u~ CZ; Asian dollar market 亚洲美元市场
^cC,.Fdw Asian dollar rate 亚洲美元利率
^ 'MT0j Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
93>jr<A Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
G{~J|{t\yz asked price 沽盘；喊价；索价；卖方报价
(Bb5? fw assessable income 应评税入息
5X:AbF assessable loss 应评税亏损
' `[&}R assessable profit 应评税利润
oi7@s 0@ assessable value 应评税值
fivw~z|[@ assessed profit 估定利润
zy?|ODM assessed value 经评估价值
3@_xBz,I . assessment 评税；评定；估价；评税单
0(}t8lc assessment number 评税编号；估价编号
*uRBzO} assessment of additional tax 补加税评税
PA{PD.4Du assessment of performance 业绩评估；实绩评价
dw>C@c#" Assessor 评税主任
2 0h}
[Q( asset price bubbles 资产价格泡沫
4&lv6`G ` asset-backed securities 具资产保证的证券
D(op)]8 assets accretion 资产增值
GRIti9GD assets and liabilities 资产与负债
[T4J{y64Y assets betterment statement 资产递增表；资产改进表
)2KF}{ assets lending 实物放款；有抵押贷款
S&5 &];Ag assets of the company passing on the death 死者去世时转移的公司资产
H \" sgoJ assets pledged as security for liabilities 用作负债抵押的资产
Wx%H%FeK assets portfolio 资产投资组合
q CC.^8 assets price 资产价格
JAnZdfRt assets quality 资产质素
wD}l$ & + assets realization 资产变现
.&iawz assets refinancing arrangement 资产再集资安排
a#(?P .6 assets securitization 资产证券化
23eX;gL assets situated outside Hong Kong 在香港以外地方的资产
m#Jmdb_ assets stripping 削减资产；拆卖资产
|)DGkO td assets value 资产值
HXC ;N p assignee 承让人
ITX a&5D assignment 转让；转让书；转让契
f Sj5ZsO assignment of interest 权益转让
7vKK%H_P assignment of letters patent and trade mark 专利证书及商标转让
F@jZ ho assignment of property 物业转让；物业转让书
VR 8- &N assignment right 转让权
WF+99?75 assignor 转让人
V]6dsc Q associate 有联系的人；有关连人士；相联者；合伙人；联系人
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D@ A Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
e a2ayT associate member 附属会员
r EE1sy/# associated body corporate 相联法人团体
wo{gG? B associated company 相联公司；联属公司
)gUR@V>e2 associated corporation 相联法团
\fLMr\LL& Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\ A#41
公认会计师公会〔英国〕
Igt#V;kK"2 Association of Futures Exchange Brokers 香港期货经纪协会
F`W?I I? Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
c9
eM/*: association of underwriters 承保人组织
Oc0a77@ assumption of control 接管
U [-o> W# assurance 担保；保险；转易；转易书
i v38p%Zm assurance of interest 权益的转易
2%Ri,4SRb at 19XX price 按一九ＸＸ年价格计算
]L. O8 at a discount 按赔价计算；按贴水价格计算；打折扣
q'F+OQb 1 at a premium 按溢价计算；按升水价格计算
3AtGy'NTp at call 通知付款；按通知
r.&Vw|*> at constant market price 按固定市价计算
] IQ&>z}< at constant price 按固定价格计算
YQvD|x at cost 按成本计算
V#$RR!X' at current market price 按当时市价计算；按现时市价计算
A2Ed0|B y at current price 按当时价格计算；按现时价格计算
z (wc0I at factor cost 按要素成本计算；按生产要素成本计算
x.6:<y at money-of-the-day price 按付款当日价格计算
ibk6|pp at or better 按指定或较佳价位〔买卖指令〕
>Eto(
y"q at par 按面值计算；平价
K# d`Hyx at sight 见票即付
;(Or`u]Dr at the close 按收市盘
CNyIQ}NJ at the opening 按开市盘
DU'`ewLL7 attestation 见证；见证条款
CAWNDl4 at-the-money option 平价期权
BoWg0*5xb attorney 受权人；受托代表人
(k.[GfCbD attornment 新拥有人承认书
1 N-\j0au attributable profit 可归属利润
`5.'_3 attributable share value 可归属股份价值
z'n:@E Auckland Stock Exchange 奥克兰证券交易所
b94DJzL1z auction 拍卖
|v%YQ
R auctioneer 拍卖商
%)W2H^
audit 审计；核数
:Yh+>c}N Audit Commission 审计署
Cctu|^V Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-<!NXm|kvz 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
4N3R| audit review 帐目审查
!9r$e99R Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
DV-d(@`K audited account 审计帐目；经审计的帐目
%s|Ely) audited annual account 经审计的周年帐目
X`>i& I] audited balance sheet 经审计的资产负债表
E6ElNgL auditor 核数师；核数主任；审计师
cp7=epho auditor's certificate 核数师证明书；审计师证明书
t\,PB{P:J auditor's report 核数师报告；审计师报告
m}t`FsB. Aussie bond 澳元债券
WX?IYQ + austerity budget 紧缩预算
k$R-#f ; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
KwSqKI7]0 Australia All Ordinaries Index 澳洲所有普通股票指数
HCs?iJ Australian Dollar [AUD] 澳元
$a"Oc Australian Options Market 澳大利亚期权市场
a~}OZ&PG Australian Securities Commission 澳洲证券事务监察委员会
1};Stai'
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\&3+D8H>n Australian Stock Exchange 澳大利亚证券交易所
zP8lN(LA Austrian Schilling [ATS] 奥地利先令
d.d/< authentication 认证；鉴证
Id .nu/ authority to purchase 委托购买证；委购书
pJ"qu, w authorization 认可；核准；授权；授权书
M`!H"R 7 authorization by direction 指示授权
ChPmX+.i_ authorization by instruction 指令授权
v MH authorization by warrant 令状授权
Ckuh:bs authorization of unit trust 单位信托的认可
<uw9DU7G authorized agent 指定代理人
x2\qXN/R authorized capital 法定资本
om z authorized clerk 出市员
w``ST authorized dealer 认可交易商
<)c)%'v authorized financial institution 认可财务机构
Hk.TM2{w authorized fund 认可基金
;))+>%SGCt authorized fund house 获授权的基金公司；认可基金公司
c9u`!'g`i authorized institution 认可机构
K!Y71_# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Vaw+.sG`AP authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
m n X2a authorized insurer 获授权保险人；获认可承保人
:KP @RZm authorized investment 特准投资项目
giw &&l=_ authorized person 获授权人
hRCJv#]HC authorized representative 获授权代表
k(G^z authorized share capital 法定股本
"_NN3lD)X automated quotation system 自动报价系统
R "t,xM Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
WO>nIo5Y 自动交易系统〔香港期货交易所有限公司〕
D8?Vn" automatic adjustment mechanism 自动调整机制
s$`0yGmQ automatic adjustment system 自动调整系统
'yEHI Automatic Clearing House 自动票据交换所
LYK "( C automatic exchange rates accumulation system 自动化汇率累集系统
}!.(n=idZ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
YZ8>Ow Qz2 automatic teller machine [ATM] 自动柜员机
0-Ku7<a autopay 自动转帐
O;jrCB available assets 可用资产
(vJNHY M available fiscal reserve 现存财政储备
/%1ON9o> available profit 可用利润
LCKV>3+_# Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
i3mcx)d@H average 平均；平均数；海损
SRDp* average basic salary 平均基本薪金
p%=u# QNi average consumer expenditure 平均消费开支；一般消费开支
)}Kf= average cost 平均成本
#r\4sVg average cost of land production 增辟土地平均成本
.|fH y average daily turnover 平均每日成交额
4!yzs PJL average daily wage rate 平均每日工资率
M oza".fiN average expenditure pattern 平均开支模式
"`e{/7I average growth rate 平均增长率
2-EIE4ds average net fixed assets 固定资产平均净值
5e^ChK0Q average of relatives 相对价格平均数
D'Df JwA average price 平均价格
v$wIm, j average propensity to consume 平均消费倾向；一般消费倾向
;'@9[N9 average propensity to save 平均储蓄倾向；一般储蓄倾向
0=1T.4+= average rate 平均率
m&,(Jla average revenue 平均收入；平均收益
`d`T*_ average stock 平均库存；平均存货
3;A)W 18] average yearly rent 平均年租
SO'vp z{ avoidance of double taxation 避免双重课税
N<VJ(20y avoidance of tax 避税
