A:
LTGKs^i4 A share Ａ股；甲类股份
|Co ?uv
i abatement of tax 减税；减扣免税额
{5tb.{ ABN AMRO Bank N.V. 荷兰银行
7!0~sf9A above-the-line expenditure 线上项目支出；经常预算支出
}<y-`WB above-the-line receipt 线上项目收入；经常预算收入
VKW9R n9Qg ABSA Asia Limited 南非联合亚洲有限公司
wb@TYvDt absolute change 绝对数值变更
d4Y8q1 absolute expenditure 实际开支
|!VSed#FSn absolute guideline figure 绝对准则数字
`GsFv xz absolute interest 绝对权益
Sm6hyZFy absolute order of discharge 绝对破产解除令
1wX0x.4d absolute profit margin 绝对利润幅度
R;2tb7 o absolute value 实值；绝对值
}%K)R 5C absolutely vested interest 绝对既得权益
=-XI)JV# absorbed cost 已吸收成本；已分摊成本
0{0|M8 absorption 吸收；分摊；合并
jpc bW absorption rate 吸收率；摊配率；分摊率
YK[PC]w ACB Finance Limited 亚洲商业财务有限公司
r=Up-(j acceptable form of reciprocity 合理的互惠条件
PNwXZ/N% acceptable rate 适当利率；适当汇率
-e6~0% X acceptance agreement 承兑协议
K:PPZ| acceptance for honour 参加承兑
]?n)!u acceptor 承兑人；接受人；受票人
!"w1 Pv, acceptor for honour 参加承兑人
N"X;aVFs_ accident insurance 意外保险
?[ n{M Accident Insurance Association of Hong Kong 香港意外保险公会
}bQqln)# accident insurance scheme 意外保险计划
ku=o$I8K accident year basis 意外年度基准
J7FCW^-`3 accommodation 通融；贷款
~)';[Ha accommodation bill 通融票据；空头票据
5l"/lGw accommodation party 汇票代发人
W`}C0[% VW account balance 帐户余额；帐户结余
@D<q=:k account book 帐簿
mJBvhK9% account collected in advance 预收款项
s6 8&AB account current book 往来帐簿
%E\&9, account of after-acquired property 事后取得的财产报告
L0\97AF account of defaulter 拖欠帐目
0G-M.s}A account payable 应付帐款
J x# r account payee only [A/C payee only] 只可转帐；存入收款人帐户
`Zn2Vx account receivable 应收帐款
9[<,49 account receivable report 应收帐款报表
Z^AOV:|m account statement 结单；帐单；会计财务报表
q. s 2x0 account title 帐户名称；会计科目
~f/nq/8 accountant's report 会计师报告
cVHv>nd# Accountant's Report Rules 会计师报告规则
=.q
Zgcg accounting and auditing procedure 会计与审计程序；会计与核数程序
$i s|B9 B Accounting Arrangements 《会计安排》
E;[ANy4L accounting basis 会计基础
qd@x #"qT accounting by Official Receiver 破产管理署署长呈交的帐目
% 1E:rw@ Accounting Circular 《会计通告》
0/".2(\}T accounting class 会计类别
bVE t?E*+ accounting date 记帐日期；会计结算日期
a <-'4D/ accounting for money 款项核算
k)VoDxMKK Accounting Officer 会计主任
k5]M~" accounting period 会计报告期；会计期
U#=Q` accounting policy 会计政策；会计方针
$vlc@]~d`& accounting practice 会计惯例
ghXh nxG accounting principle 会计准则
Z)RoFD1]C accounting record 会计记录
ES~ ykE accounting report 会计报告
%i!&Fr Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&&Sl0(6x[T Accounting Society of China 中国会计学会
{VWX?Mm accounting statement 会计报表
#b[B$ accounting system 会计制度；会计系统
EZ+_*_9 accounting transaction 会计事项；帐务交易
GEr]zMYG[A accounting treatment 会计处理
'g<0MOq{ accounting year 会计年度
JGS4r+ accretion 增值；添加
`^t0379e accrual 应计项目；应累算数目
3 *13X Q accrual basis 应计制；权责发生制
v!oXcHK/ accrual basis accounting 应计制会计；权责发生制会计
Dps0$f c accrue 应累算；应计
J1, \Q< accrued benefit 应累算利益
01md@4NQ accrued charges 应计费用
? n$;l-m[ accrued cumulative preference share dividend 应累算的累积优先股股息
Vz$X0C=W;H accrued expenses 应累算费用
[cSo o+Mlx accrued interest payable 应付利息；应计未付利息
Vx1xULdY accrued interest receivable 应收利息；应计未收利息
}"?v=9.G accrued right 累算权益
F-MN%WD~ accruing profit 应累算的利润
q $[x*!~ accumulated fiscal reserve 累积财政储备
Rk #@{_ accumulated profit 累积利润；滚存溢利
F1s kI _! accumulated reserve 累积储备
&5Ai&<q"p accumulation of surplus income 累积收益盈余
/IDfGAE acquired assets 既得资产
XWQp-H. acquisition 收购；购置；取得
j oa|5v' acquisition cost 购置成本
: b^\O acquisition expenses 购置费用
#q`-"2"| acquisition of 100% interest 收购全部股权
1 : I47/ acquisition of control 取得控制权
Z-(V fp4 acquisition of fixed assets 购置固定资产
l`s_Id# acquisition of shell “买壳”
9Ra_[1 acquisition price 收购价
y99 3uP act of God 天灾
16q"A$ acting partner 执事合伙人
]=5nC)| active market 买卖活跃的市场；交投畅旺的市场；旺市
,U_p6 TV5 active partner 积极参与的合伙人
T\g %. active trading 交投活跃
RIXUzKLO actual circulation 实际流通
Fs rGI
(x? actual cost 实际成本
k@qn' Zi actual expenditure 实际开支；实际支出
L&td4`2y actual income 实际入息；实际收入；实际收益
]|cL+|':y actual market 现货市场
!(=b H"P actual price 现货价；实际价格
b[<Q_7~2 actual profit 实际利润
U0}]3a0 actual quotation 实盘；实际价位；实际报价
4%#C _pE9 actual year basis 按实际年度计算
:cv_G;? actuals 实货
P$MAURFm actuarial investigation 精算调查
Y rb[:;Y actuarial principle 精算原则
a =LjFpv/] actuarial report 精算师报告
rYI9?q Actuarial Society of Hong Kong 香港精算学会
^:Vw blv( actuarial valuation 精算师估值
tWkD@w`Lnn actuary 精算师
$E;`Y|r%WK ad referendum agreement 暂定协议；有待覆核的协定
qV57P6< ad valorem duty 从价税；按值征税
x%kS: ! ad valorem duty system 从价税制
$j(2M?.># ad valorem fee 从价费
g%1FTl ad valorem tariff 从价关税
rf.w}B;V; additional allowance 额外免税额
HhfuHZ< additional amount for unexpired risk 未过期风险的额外款额
3cK`RM ` additional assessable profit 补加应评税利润
8 NLTq|sW additional assessment 补加评税
}a= &o6= additional commitment 额外承担
/`yb75 additional commitment vote 额外承担拨款
=k]Rze I additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<5*cc8 additional dependent parent allowance 供养父母额外免税额
eup#.#J additional provision 额外拨款
]kC/b^~+m additional stamp duty 附加印花税
^hOnLy2 additional tax 补加税罚款；补加税款
j'lfH6_')e Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
v %t "N adjudged bankrupt 被裁定破产
Y$8
> fv adjudicated bankrupt 裁定破产人
3| 5Af adjudication fee 裁定费；评定印花税额手续费；评估契据费
?YR/'Vq97 adjudication of bankruptcy 裁定破产；宣告破产
L5C4#X adjudication of insolvency 裁定无力偿还债务
\& 6 adjusted actual 经调整的实数；调整后的实数
B6tp,Np5, adjusted current assets 经调整的流动资产；调整后的流动资产
3rX5haD\ adjusted figure 经调整的数字；调整后的数额
c!@g<<}[( adjusted liabilities 经调整的负债；调整后的负债
)ymd #?wq adjusted loss 经调整的亏损；调整后的亏损
JCNZtWF adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
"i$Av m adjusted profit 经调整的利润；调整后的利润
j>s > i adjusted surplus 经调整的盈余额；调整后的盈余额
X ^4HYm adjusted value 经调整的价值；调整后的价值
M|e
Qds adjustment 调整；修订；理算〔保险〕
*RKYdwnb adjustment centre 调剂中心
A-:58Qau+ adjustment lag 调整过程的时间差距；调整时差
ZgCG'SU adjustment mechanism 调整机制
$Oa} U3 adjustment of loss 亏损调整
k?|l;6 adjustment process 调整过程；调整程序
;c"T#CH. adjustment range 调整幅度
eaQ)r?M administered exchange rate 受管制汇率
Y2i:ZP Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
o @[yF< administration expenses 行政费用
;j]0GD,c$ administration fee 手续费；行政费
ajF-T=5 administration in bankruptcy 破产管理
$<c0Z6f administration order 遗产管理令
(xffU%C^ administrator 管理人；遗产管理人
_ uL{@( administrator of the estate 遗产管理人
)+2GF0% admission of debt 债项承认书
?[Xv(60] admission of proof 接纳债权证明
j["b*X`8G advance 放贷款项；垫付款项；预支款项；预付款项
d[ql7 advance account 暂支帐目；预付款帐户
)24r^21.q advance compensation 预付补偿金
`mV&[`NZ advance from shareholder 股东垫款
+5( #~ advance pending reimbursement 预支以待日后付还
B5"( NJ; advanced economy 先进经济体系
^]}UyrOn advancement 预付；预付财产
fw@n[u{~ advances warrant 垫款令
'6*^s&H~ advancing 贷出
H8j#rC#&pm adverse balance 逆差
!gv/ jdF adverse exchange 逆汇
#)`N advertisement addressed to shareholders 在报章刊登的致股东通告
D 2x-Wa advice for collection 托收通知书
o ohgZ&k2] advice of drawing 提款通知书；汇票通知书
- 7)%J+5 advice of payment 付款通知
'r6s5 WC Advisory Committee [Securities and Futures Commission]
MKSiOM 谘询委员会〔证券及期货事务监察委员会〕
ia !t~~f Advisory Committee on Diversification 经济多元化谘询委员会
]c,ttS _ affidavit 誓章；遗产申报誓章
Afi; s. , affidavit of no receipt 述明无收款的誓章
NDLk+n affiliate 联号；联营公司；附属公司
>h>X/a(=~ affiliated company 附属公司；联号；联营公司
l@ vau pg affirmation [estate duty] 非宗教式宣誓〔遗产税〕
x_lCagRGC4 affordability 负担能力
D{YAEG African Development Bank [AfDB] 非洲开发银行
4 f/2gI1@B after-acquired property 事后取得的财产
zJNiAc after-hours dealing 市后交易
V,?i]q;5 after-tax profit 税后盈利；税后利润；税后溢利
{Lu-!}\NP agency agreement 代理协议
>$h *1/ agency expenses 代理机构的开支
co<-gy/mCR agency fee 代理费
47s<xQy Agency Law 《代理法》
wzhM/Lmo\z agent 代理人；承销人
:eqDE mr> agent of company 公司代理人
\"B oTi'2! agent's fee 代理人费；经纪费
/ *J}7 aggregate 总计；总数；总体数字
is K~= aggregate amount 总款额；总额
C=L_@{^Rgb aggregate assets and liabilities 总体资产与负债
"HTp1 aggregate at constant price 按固定价格计算的总体数字
-.= q6N4 aggregate demand 总需求
"2HSb5b"` aggregate gross position 总持仓量
r jf cZ@ aggregate limit 总限额
iL f:an*vH aggregate of salaries tax 合计薪俸税
@D_=M tF< aggregate performance 总体表现；总体业绩
42mi 7%f aggregate supply 总体供应
8:hUj>q x aggregate surplus 总盈余
\ } ,=" aggregate total 整体总额
x]|8 aggregate value 总值；合计价值
.8[B
}S( aggregated basis 合计基准
' )%Kv`hz aggregated net chargeable income 合计应课税入息实额
%O-RhB4q aggregation 合并计算；合计；总和
iQsv^K!\ aggregation of incomes of husband and wife 夫妇入息合并计算
u*u>F@C8 aggregation of property 财产的总和
9{bG @g agio 差价；贴水
'vKB] /e; 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》
%/!n]g- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
vq yR aaMf 《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》
S'~Zlv 3` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
WJvD,VMz 《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》
*gRg--PY% Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2Eg* Yb 1 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{B$cd?} agreement for a settlement 授产协议
MkJ}dncg* agreement for assignment 转让协议
/rp.H 'hC agreement for sale 售卖协议；买卖协议
Gxk= ]5<7 agreement for sale and purchase 买卖协议
MJ^NRT0?b agreement for the payment of interest 支付利息协议
5|2v6W!e agreement for the repayment of money 还款协议
[9S\3&yoh agreement of reinsurance 再保险协议
No8 ~~ Agricultural Bank of China 中国农业银行
PGZ .\ i air passenger departure tax 飞机乘客离境税
kb<Nuw Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
u=B_c A}: airport tax 机场税
x 9}D2Ui alcohol duty 酒精税
%Hdg,NH alienation 让与；让渡；转让
Oq~>P!= alimony 生活费；赡养费
&Npv~Iy All Ordinaries Index [AOI] 所有普通股指数
yIC.Jm D* all risks 全险；综合险
R=ddQ:W6g All Sales Record for Stock Market 《股票市场成交报告》
P~n I6/r1 Allied Capital Resources Limited 新联财务有限公司
]eA< all-items index [Consumer Price Index] 总指数〔消费物价指数〕
sXm8KV allocation letter 拨款信件
-FA]%Pl<' allocation of fund 分配款项；预留款项
M,1Yce%+} allocation of profit 利润分配；溢利分配
])paU8u allocation warrant 拨款令
Gw3eO&X3i allotment 分配；配股
OoOKr allotment notice 股份配售通知；配股通知
5
OR L allotment of shares 股份分配
>o #^r; allowable 可获宽免；免税的
'@'~_BB ZP allowable business loss 可扣除的营业亏损
\z!*)v/{- allowable expenses 可扣税的支出
i s&A_C7yg allowance 免税额；津贴；备抵；准备金
s6<`#KFAg allowance for debts 债项的免税额
UEm NT9 V allowance for depreciation by wear and tear 耗损折旧免税额
S%n5,vw E allowance for funeral expenses 殡殓费的免税额
(pXZ$R: allowance for inflation 为通货膨胀而预留的款项；通胀准备金
M ##h<3 I allowance for repairs and outgoings 修葺及支出方面的免税额
xzF@v> 2S+ allowance to debtor 给债务人的津贴
hl}@ha4' alteration of capital 资本更改
.QX|:]|n alternate trustee 候补受托人
=&?}qa(P amalgamation 合并
<-uE pF ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
V#jFjObTN ambit of charges 征税范围；收费范围
F XJI,(:- amended valuation 经修订的估值
%0 (,f American Commodities Exchange 美国商品交易所
\eD#s American Express Bank Limited 美国运通银行
9M o(3M American Stock Exchange 美国证券交易所
'T@K$xL8 amortization 摊销
t{t*.{w amount due from banks 存放银行同业的款项
B6r~4=w_ amount due from banks abroad 存放海外银行同业的款项
X} b%gblx amount due from holding companies 控股公司欠款
Q`ERI5b6 amount due from local banks 存放本港银行同业的款项
c]jK
Y< amount due to banks 银行同业的存款
y0 5(/NH> amount due to banks abroad 海外银行同业的存款
pUby0)}t amount due to holding companies 控股公司存款
hKv3;j cd amount due to local banks 本港银行同业的存款
UlQZw*ce amount due to outport banks 外埠银行同业的存款
]$/ TsN amount for note issue 发行纸币的款额
(!kOM% 3{ amount of bond 担保契据的款额
a>A29*q amount of consideration 代价款额
S)Cd1`Gf amount of contribution 供款数额
m}w~ d / amount of indebtedness 负债款额
HrQBzS amount of principal of the loan 贷款本金额
\ YO1 ;\W amount of rates chargeable 应征差饷数额
,^,KWi9 amount of share capital 股本额
b,kXV<KtU amount of sums assured 承保款额
Rb=T'x' amount of variation 变动幅度
V D+TJ` r amount of vote 拨款数额
|GgFdn`> amount payable 应付款额
? _36uJo} amount receivable 应收款额
"e62g Amsterdam Stock Exchange 阿姆斯特丹证券交易所
NYtp&[s2- analysis 分析
s>d@=P>R ancillary risk 附属风险
5|YpkY annual account 周年帐目；周年帐目报表；年度决算；年结
dn/0>|5OF( annual accounting date 年结日期
p]=a:kd4J annual allowance 每年免税额；年积金；年度津贴；年津
-;=0dfC( annual balance 年度余额
b0PqP<{ t annual disposable income 每年可动用收入
tcOgF: annual estimates 周年预算
F
V W&&ft annual fee 年费
#W[/N|~wx annual general meeting 周年大会
cE[B
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3~H_UGw annual long-term supplement 长期个案每年补助金
G]5m@;~l5 annual pensionable emolument 可供计算退休金的年薪
b['Jr% "O annual report 年报
TV)bX Annual Report on the Consumer Price Index 《消费物价指数年报》
$I&DAG V 0 annual return 周年报表；周年申报表；每年报税表格
K~ gt =NH Annual Return Rules 《周年报表规则》
mKY}+21!Q annual review of consumer prices 每年消费物价回顾
r@L19d )J annual roll-forward basis 逐年延展方式
.Ymoh>JRL annual salary 年薪
@!/w'k 8 annual statement 年度报表；年度决算表
vU&I,:72
H Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
HSHY0 annuitant 年金受益人
P!yE{_% annuity 年金
D?~`L[}I!} annuity contract 年金合约
82#7TX4 annuity on human life 人寿年金
:lz@G 4 =C antecedent debt 先前的债项
KP"
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ante-dated cheque 倒填日期支票
a$!|) + anticipated expenditure 预期开支
*BzqAi0 anticipated net profit 预期纯利
d
dB}mk6 anticipated revenue 预期收入
4:<74B anti-inflation measure 反通货膨胀措施
eqD|3YX anti-inflationary stance 反通货膨胀立场
-g8G47piX: apparent deficit 表面赤字
K!^x+B| apparent financial solvency 表面偿债能力
$%!'c#
F apparent partner 表面合伙人
o= VzVg application for personal assessment 个人入息课税申请书
E
O^j,x g application of fund 资金应用
/Zw^EM6c application to release as liquidator and to destruct the books of accounts and documents
F?Cx"JYix 申请免除清盘人职务及毁灭帐簿与文件
_r+2o-ZR appointed actuary 委任精算师
$(pzh:| appointed auditor 委任核数师；委任审计师
*gMo(-tN appointed trustee 委任的受托人
]5W |^% appointer 委任人
$ )q?z.U apportioned pro rata 按比例分摊
T+p ?VngF apportionment 分配；分摊
1,,kU Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#7/;d= apportionment formula 分摊方程式
@]yd Wd apportionment of estate duty 遗产税的分摊
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4,nl appraisal 估价；评估
@q0\oG4L appreciable growth 可观增长
p^PAbCP'|3 appreciable impact 显着影响
lA}(63j+b appreciable increase 可观增长
e]-bB#-A appreciation 增值；升值
5P~{*o f appreciation against other currencies 相对其他货币升值
=Tv;?U C appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~/LO @ appreciation tax 增值税
:tclY X appropriation 拨款；拨用；拨付
5.!iVyN appropriation account 拨款帐目
`7<4]#b^o Appropriation Bill 拨款法案
=`fJ appropriation-in-aid system 补助拨款办法
-_&"Q4FR;+ approved assets 核准资产
5, approved basket stock 认可一篮子证券
?K]Cs&E 4 approved budget 核准预算
'J(rIH3U approved charitable donation 认可慈善捐款
$<R\|_6J approved charitable institution 认可慈善机构
M6J~%qF^ approved currency 核准货币；认可货币
K(P 24Z\# approved estimates 核准预算
fWo}gH~ approved estimates of expenditure 核准开支预算
297X). approved overseas insurer 核准海外保险人
Ax &Z= approved overseas trust company 核准海外信托公司
j} ^?3< approved pooled investment fund 核准汇集投资基金
1 FC'DH! approved provident fund scheme 认可公积金计划
A/eZnsk approved provision 核准拨款
07pASZ;~ approved redeemable share 核准可赎回股份
feg approved regional stock 认可地区性证券
Q; A1&UA2 approved retirement scheme 认可退休金计划
=+24jHs approved subordinated loan 核准附属贷款
+>BL ox6 arbitrage 套戥；套汇；套利
ph* 9,\c8 arbitrageur 套戥者；套汇者
qRk&b F/ arbitrary amount 临时款项
=.19 7)e arrangement 措施；安排；协定
F *" "n arrears 欠款
w yF' B arrears of pay 欠付薪酬
+u +|9@ arrears of revenue 逾期未收税款；逾期未收的帐项
l* C> articles of association 组织章程；组织细则；组织章程细则
^Pqj*k+F Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
2JY]$$K7 ascertainment of profit 确定利润
]o}g~Xn "Asia Clear" “亚洲结算系统”
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]Ys Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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"~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
y(gL.08< Asian Development Fund [ADF] 亚洲发展基金
wuRB [KLe Asian dollar bond 亚洲美元债券
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d)O`;$ Asian dollar market 亚洲美元市场
M \4pTcz{ Asian dollar rate 亚洲美元利率
?U+^ctwv7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{C+blzh6 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Wtl/xA_ asked price 沽盘；喊价；索价；卖方报价
88%7 assessable income 应评税入息
|C;8GSw>|F assessable loss 应评税亏损
uL!QeY>k\ assessable profit 应评税利润
oSd TQ$U!D assessable value 应评税值
8:* assessed profit 估定利润
OR84/ ^> assessed value 经评估价值
2% ],0,o assessment 评税；评定；估价；评税单
@PH`Wn#S assessment number 评税编号；估价编号
p5RnFe l assessment of additional tax 补加税评税
*4]u?R assessment of performance 业绩评估；实绩评价
KZ8Hp=s Assessor 评税主任
z?T;2/_7 asset price bubbles 资产价格泡沫
6T*MKu asset-backed securities 具资产保证的证券
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#2Ov assets accretion 资产增值
!4"(>Rnw assets and liabilities 资产与负债
QH z3 assets betterment statement 资产递增表；资产改进表
[4p~iGC assets lending 实物放款；有抵押贷款
b)+nNqY| assets of the company passing on the death 死者去世时转移的公司资产
IXjFK assets pledged as security for liabilities 用作负债抵押的资产
S87E$k assets portfolio 资产投资组合
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HW|5 ' opF assets quality 资产质素
z;T_%?u assets realization 资产变现
c lhmpu assets refinancing arrangement 资产再集资安排
JATW'HWC|I assets securitization 资产证券化
dJvT2s.t[ assets situated outside Hong Kong 在香港以外地方的资产
m
|Isi assets stripping 削减资产；拆卖资产
jh7-Fl` assets value 资产值
I8ZBs0sfF{ assignee 承让人
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IxmJ. assignment 转让；转让书；转让契
ANIx0*Yl ( assignment of interest 权益转让
Ax"]+pb assignment of letters patent and trade mark 专利证书及商标转让
, |5|aVfh assignment of property 物业转让；物业转让书
Ez()W,6]g assignment right 转让权
]iI2 assignor 转让人
CGyw '0S associate 有联系的人；有关连人士；相联者；合伙人；联系人
OKW}8 qM Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
z @za9U`6i associate member 附属会员
SSr#MIS? associated body corporate 相联法人团体
&A/k{(.XP associated company 相联公司；联属公司
4F[4H\>' associated corporation 相联法团
7'IcgTWDZy Association of Chartered Certified Accountants [ACCA] [United Kingdom]
>:C0ZQUW 公认会计师公会〔英国〕
$<NrJgQ Association of Futures Exchange Brokers 香港期货经纪协会
kZb #k# Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
asEk 3 association of underwriters 承保人组织
w.7p D assumption of control 接管
9w)W| 9 assurance 担保；保险；转易；转易书
N.~zQVO#R assurance of interest 权益的转易
-hd@ <+;E at 19XX price 按一九ＸＸ年价格计算
#BLx +mLq at a discount 按赔价计算；按贴水价格计算；打折扣
e\8|6< o[ at a premium 按溢价计算；按升水价格计算
+aY]?] at call 通知付款；按通知
X RQz~Py at constant market price 按固定市价计算
H18.)yHX at constant price 按固定价格计算
P/!W']OO at cost 按成本计算
\ 8v^ hb at current market price 按当时市价计算；按现时市价计算
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at current price 按当时价格计算；按现时价格计算
3Q0 g4#eP at factor cost 按要素成本计算；按生产要素成本计算
\\R$C at money-of-the-day price 按付款当日价格计算
Jn :h;|9w at or better 按指定或较佳价位〔买卖指令〕
S4ys)!V1V at par 按面值计算；平价
T]_]{%z at sight 见票即付
"26=@Q^Y at the close 按收市盘
R$|"eb5 at the opening 按开市盘
* \$m1g7b attestation 见证；见证条款
C%RYQpY*c at-the-money option 平价期权
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""k}M2A attorney 受权人；受托代表人
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4; attornment 新拥有人承认书
* :kMv ;9 attributable profit 可归属利润
EvP\;7B attributable share value 可归属股份价值
5^5hh m4 Auckland Stock Exchange 奥克兰证券交易所
s~p(59 auction 拍卖
;_~9".'<d auctioneer 拍卖商
V|3^H^\5P audit 审计；核数
,=IGqw Audit Commission 审计署
7g7[a/Bts Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
wU}%]FqtZ= 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
&7J-m4BI audit review 帐目审查
%&iodo,EP' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Nd z'^c audited account 审计帐目；经审计的帐目
saa3BuV 6 audited annual account 经审计的周年帐目
5:yRFzh qd audited balance sheet 经审计的资产负债表
#c%F pR4 auditor 核数师；核数主任；审计师
v ^R:XdH auditor's certificate 核数师证明书；审计师证明书
"@^ ^niSFl auditor's report 核数师报告；审计师报告
Ga]\~31NE Aussie bond 澳元债券
f2LiCe.? austerity budget 紧缩预算
iSP}kM} Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#3knKBH Australia All Ordinaries Index 澳洲所有普通股票指数
A8X3|<n= Australian Dollar [AUD] 澳元
p![UO I"W Australian Options Market 澳大利亚期权市场
(Q?@LzCjy Australian Securities Commission 澳洲证券事务监察委员会
|Vo{ {) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
VPr`[XPXb Australian Stock Exchange 澳大利亚证券交易所
11iV{ h Austrian Schilling [ATS] 奥地利先令
=9 1w C authentication 认证；鉴证
d -cW47 authority to purchase 委托购买证；委购书
*'cyFu$ authorization 认可；核准；授权；授权书
jwL\|B oE authorization by direction 指示授权
E[ttamU authorization by instruction 指令授权
HO_!/4hrU authorization by warrant 令状授权
egmNX't6f5 authorization of unit trust 单位信托的认可
yZV Y3 <] authorized agent 指定代理人
=5;t B authorized capital 法定资本
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w< s5C@ authorized clerk 出市员
^M)+ 2@6 authorized dealer 认可交易商
QJy1j~9x authorized financial institution 认可财务机构
2,6~;R authorized fund 认可基金
0N87G}Xu authorized fund house 获授权的基金公司；认可基金公司
3;JF 5e\?x authorized institution 认可机构
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v5B authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2Krh& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
SE$~ Wbj? authorized insurer 获授权保险人；获认可承保人
/.WIED}> authorized investment 特准投资项目
az1#:Go authorized person 获授权人
%-K gR authorized representative 获授权代表
w `nm}4M authorized share capital 法定股本
T'ei>]y] automated quotation system 自动报价系统
TD sjNFe3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
][dst@?8Oz 自动交易系统〔香港期货交易所有限公司〕
6DG%pF, automatic adjustment mechanism 自动调整机制
"Q`Le{ automatic adjustment system 自动调整系统
Ay6]vU Automatic Clearing House 自动票据交换所
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HKBq automatic exchange rates accumulation system 自动化汇率累集系统
,M jlA{0 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
c'INmc
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MCAWn
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`>- 56 % available assets 可用资产
,R\e x =c available fiscal reserve 现存财政储备
N*f ]NCSi available profit 可用利润
w\RYxu? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
P= aYwm C average 平均；平均数；海损
2f0mr?l)N average basic salary 平均基本薪金
=pBr_pGz= average consumer expenditure 平均消费开支；一般消费开支
9tWpxrig% average cost 平均成本
(l -l
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7~~suQ{F4 average daily turnover 平均每日成交额
}X6w" average daily wage rate 平均每日工资率
]$BC f4: average expenditure pattern 平均开支模式
0g2rajS average growth rate 平均增长率
\UP=pT@ average net fixed assets 固定资产平均净值
2fgYcQ 8` average of relatives 相对价格平均数
Zb7%$1)L~ average price 平均价格
p}Um+I=1 average propensity to consume 平均消费倾向；一般消费倾向
n/{ pQ&B average propensity to save 平均储蓄倾向；一般储蓄倾向
V aoqI average rate 平均率
,A5}HRW% average revenue 平均收入；平均收益
G{!(2D 4! average stock 平均库存；平均存货
4F"%X &$ average yearly rent 平均年租
C/4r3A/u avoidance of double taxation 避免双重课税
cw,|,uXq
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