A:
fu`oDi A share Ａ股；甲类股份
*(rq AB0~ abatement of tax 减税；减扣免税额
SF6n06UZu ABN AMRO Bank N.V. 荷兰银行
z) ydQw> above-the-line expenditure 线上项目支出；经常预算支出
ms?h/*E<H above-the-line receipt 线上项目收入；经常预算收入
]k hY8it ABSA Asia Limited 南非联合亚洲有限公司
}*%%GPJ absolute change 绝对数值变更
<rU(zm absolute expenditure 实际开支
cj[y]2{1h absolute guideline figure 绝对准则数字
#q\C"N5ip absolute interest 绝对权益
w$p v absolute order of discharge 绝对破产解除令
xN5}y3 absolute profit margin 绝对利润幅度
j/s Z:Q absolute value 实值；绝对值
vm(% u!_P absolutely vested interest 绝对既得权益
Co'dZd( absorbed cost 已吸收成本；已分摊成本
A9"ho}< absorption 吸收；分摊；合并
- kJ`gdS absorption rate 吸收率；摊配率；分摊率
8?PNyO-Wt5 ACB Finance Limited 亚洲商业财务有限公司
gw H6r3=y( acceptable form of reciprocity 合理的互惠条件
=0Nd\ acceptable rate 适当利率；适当汇率
'b- }K DP acceptance agreement 承兑协议
q|~9%Pujg acceptance for honour 参加承兑
EprgLZ1B acceptor 承兑人；接受人；受票人
$+tk BM acceptor for honour 参加承兑人
rIXAn4,dTv accident insurance 意外保险
@=$;^}JS| Accident Insurance Association of Hong Kong 香港意外保险公会
VL\6U05Z accident insurance scheme 意外保险计划
r A9"CN accident year basis 意外年度基准
|')Z; accommodation 通融；贷款
z2r{AQ.& accommodation bill 通融票据；空头票据
kWgxswl7H accommodation party 汇票代发人
(*|hlD~ account balance 帐户余额；帐户结余
k @[Bx> account book 帐簿
:wIbKs .r account collected in advance 预收款项
mF
"c txE account current book 往来帐簿
;&iQNXL account of after-acquired property 事后取得的财产报告
[g<JP~4] account of defaulter 拖欠帐目
/vBp R m account payable 应付帐款
+ Ta7b) account payee only [A/C payee only] 只可转帐；存入收款人帐户
6%)dsTAB account receivable 应收帐款
!4|7U\; account receivable report 应收帐款报表
HH>]"mv account statement 结单；帐单；会计财务报表
/@0wbA account title 帐户名称；会计科目
zg Lm~ accountant's report 会计师报告
P5[.2y_qM Accountant's Report Rules 会计师报告规则
>]Y`-*vw& accounting and auditing procedure 会计与审计程序；会计与核数程序
5R qkAC Accounting Arrangements 《会计安排》
V97Eb>@ accounting basis 会计基础
291v
R] accounting by Official Receiver 破产管理署署长呈交的帐目
<jxTI%'f59 Accounting Circular 《会计通告》
Up8#Nz
T accounting class 会计类别
NKR NEq! accounting date 记帐日期；会计结算日期
5{{u #W%= accounting for money 款项核算
%KqXtc`O Accounting Officer 会计主任
`*WR[c accounting period 会计报告期；会计期
GR/
p%Y( accounting policy 会计政策；会计方针
90Q} 9T\ accounting practice 会计惯例
O4 [[9 accounting principle 会计准则
*vht</?J accounting record 会计记录
s I#K01;" accounting report 会计报告
cBU>/
zI p Accounting Services Branch [Treasury] 会计事务部〔库务署〕
F$d`Umqs;P Accounting Society of China 中国会计学会
/']Gnt G. accounting statement 会计报表
?L'ijzP accounting system 会计制度；会计系统
2nk}'HBe accounting transaction 会计事项；帐务交易
pm^[ve accounting treatment 会计处理
NKO5c?ds accounting year 会计年度
k5|h8%h8 accretion 增值；添加
p VLfZ?78 accrual 应计项目；应累算数目
)wm XicURC accrual basis 应计制；权责发生制
X mLH Z,/ accrual basis accounting 应计制会计；权责发生制会计
)abo5 accrue 应累算；应计
f.Jz]WXw,
accrued benefit 应累算利益
]@Q14
accrued charges 应计费用
8$S$*[-a accrued cumulative preference share dividend 应累算的累积优先股股息
/ ,wG$b+ accrued expenses 应累算费用
D.X%wJ8 accrued interest payable 应付利息；应计未付利息
Jgb{Tl:r accrued interest receivable 应收利息；应计未收利息
T~_+\w accrued right 累算权益
^[!LU accruing profit 应累算的利润
c SQvP. accumulated fiscal reserve 累积财政储备
ji:JLvf]% accumulated profit 累积利润；滚存溢利
>{V]q*[/;Q accumulated reserve 累积储备
S&FMFXF@ accumulation of surplus income 累积收益盈余
` O-$qT, _ acquired assets 既得资产
m%ak ]rv([ acquisition 收购；购置；取得
]QRhTz acquisition cost 购置成本
qpFFvZ
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p ^^E(<2 acquisition of 100% interest 收购全部股权
a~WtW] acquisition of control 取得控制权
o^biO!4, acquisition of fixed assets 购置固定资产
0fwo8NgX acquisition of shell “买壳”
T-uI CMEf acquisition price 收购价
M{ 1't act of God 天灾
^|(F|Z acting partner 执事合伙人
XzkC ]e ' active market 买卖活跃的市场；交投畅旺的市场；旺市
s lXk < active partner 积极参与的合伙人
u+kXJ active trading 交投活跃
a8Nl'
f*0 actual circulation 实际流通
eE+zL ~CE actual cost 实际成本
4 cl}ouG actual expenditure 实际开支；实际支出
]& jXD=a" actual income 实际入息；实际收入；实际收益
|s +y]3-_ actual market 现货市场
C&D!TR!K actual price 现货价；实际价格
RKx"
}<#+ actual profit 实际利润
YOd 0dKe actual quotation 实盘；实际价位；实际报价
Yc&yv actual year basis 按实际年度计算
9ssTG4 Sa actuals 实货
Quqts(Q) + actuarial investigation 精算调查
C5$1K'X@ actuarial principle 精算原则
i. C+{QH actuarial report 精算师报告
XnV*MWv Actuarial Society of Hong Kong 香港精算学会
.IE2d%]? actuarial valuation 精算师估值
Dqs{ n?@n actuary 精算师
bODCC5yL ad referendum agreement 暂定协议；有待覆核的协定
[8v v[n/ ad valorem duty 从价税；按值征税
sFsp `kf ad valorem duty system 从价税制
= ]K;" ad valorem fee 从价费
@Xts}(L ad valorem tariff 从价关税
P{h;2b{ additional allowance 额外免税额
Mpzt9*7R additional amount for unexpired risk 未过期风险的额外款额
}.>( [\ q additional assessable profit 补加应评税利润
@2na r< additional assessment 补加评税
g ]e^; additional commitment 额外承担
YKlYo~fGN9 additional commitment vote 额外承担拨款
]6bh #N;. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|7LhE+E additional dependent parent allowance 供养父母额外免税额
. K s%ar additional provision 额外拨款
L'iENZ I$ additional stamp duty 附加印花税
tURjIt,I additional tax 补加税罚款；补加税款
j'R{llZW Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
kI<;rP1S| adjudged bankrupt 被裁定破产
n6Je5fE adjudicated bankrupt 裁定破产人
i 3?=up! adjudication fee 裁定费；评定印花税额手续费；评估契据费
N =FX3 Z adjudication of bankruptcy 裁定破产；宣告破产
<b.?G adjudication of insolvency 裁定无力偿还债务
JK) )Cuh adjusted actual 经调整的实数；调整后的实数
|4^us|XY adjusted current assets 经调整的流动资产；调整后的流动资产
UzTFT:\ adjusted figure 经调整的数字；调整后的数额
0K <y
} adjusted liabilities 经调整的负债；调整后的负债
{OtD +% adjusted loss 经调整的亏损；调整后的亏损
c07'mgsU 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
pnl7a$z adjusted profit 经调整的利润；调整后的利润
Uus%1hC%a adjusted surplus 经调整的盈余额；调整后的盈余额
?%-VSL>$w= adjusted value 经调整的价值；调整后的价值
Up*1j:_O adjustment 调整；修订；理算〔保险〕
ND $m|V-C adjustment centre 调剂中心
I|8'#QX adjustment lag 调整过程的时间差距；调整时差
0}tf*M+a adjustment mechanism 调整机制
2.)xWCG adjustment of loss 亏损调整
A/ZZ[B- adjustment process 调整过程；调整程序
` K5Lp>=R adjustment range 调整幅度
a~ sU administered exchange rate 受管制汇率
i I\ bD Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
pBl'SQccp administration expenses 行政费用
awxzP*6 administration fee 手续费；行政费
O< [h administration in bankruptcy 破产管理
K9O%SfshF administration order 遗产管理令
xV w9_il2a administrator 管理人；遗产管理人
5#|D1A administrator of the estate 遗产管理人
X$Eg(^L a admission of debt 债项承认书
cLhHGwX=x admission of proof 接纳债权证明
u5zL;C3O advance 放贷款项；垫付款项；预支款项；预付款项
{BPNb{dBKr advance account 暂支帐目；预付款帐户
?&A)%6` ~ advance compensation 预付补偿金
w*#B_6bG advance from shareholder 股东垫款
HEh,Cf7`' advance pending reimbursement 预支以待日后付还
Se~< Vpo advanced economy 先进经济体系
Ck.L sL- advancement 预付；预付财产
rH Y SS0*3 advances warrant 垫款令
G8AT]
= advancing 贷出
paCC'*bv adverse balance 逆差
:x88 adverse exchange 逆汇
$]LhE:!G advertisement addressed to shareholders 在报章刊登的致股东通告
1 1Sflj advice for collection 托收通知书
m03D+@F advice of drawing 提款通知书；汇票通知书
JV_VF' advice of payment 付款通知
bvn %E
H Advisory Committee [Securities and Futures Commission]
X?'Sh XI 谘询委员会〔证券及期货事务监察委员会〕
"}ibH{$lM Advisory Committee on Diversification 经济多元化谘询委员会
W;L<zFFbU) affidavit 誓章；遗产申报誓章
d?[gd(O affidavit of no receipt 述明无收款的誓章
0# Ivo<V affiliate 联号；联营公司；附属公司
8k~$_AT>u affiliated company 附属公司；联号；联营公司
@ >:V ? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
["O/%6b9+ affordability 负担能力
+\Uq=@ African Development Bank [AfDB] 非洲开发银行
4f~ c# 0? after-acquired property 事后取得的财产
"-
2HKs after-hours dealing 市后交易
WX~: Y,l+u after-tax profit 税后盈利；税后利润；税后溢利
]] Bq te agency agreement 代理协议
l$_q#Kd agency expenses 代理机构的开支
OeMI agency fee 代理费
v X?MB Agency Law 《代理法》
Lsu_ f'p0 agent 代理人；承销人
>%6a$ r~@ agent of company 公司代理人
]cQYSN7!SY agent's fee 代理人费；经纪费
fG dT2}gd aggregate 总计；总数；总体数字
mv1g2 f+ aggregate amount 总款额；总额
JJC Y M aggregate assets and liabilities 总体资产与负债
xD.Uh}:J aggregate at constant price 按固定价格计算的总体数字
+|0f7RB+R aggregate demand 总需求
IkWV|E aggregate gross position 总持仓量
/6fa
7; aggregate limit 总限额
X%X`o%AqC aggregate of salaries tax 合计薪俸税
=: fN aggregate performance 总体表现；总体业绩
U~3uu &/r aggregate supply 总体供应
1PG Y /c
aggregate surplus 总盈余
Q'
b@5o aggregate total 整体总额
9!XXuMWU< aggregate value 总值；合计价值
4e`GMt p aggregated basis 合计基准
V8KdY=[ aggregated net chargeable income 合计应课税入息实额
xgp 6lO [ aggregation 合并计算；合计；总和
etw.l~ y aggregation of incomes of husband and wife 夫妇入息合并计算
K%jh 6c8 aggregation of property 财产的总和
vM3 b\y p agio 差价；贴水
OkNBP 0e} 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》
78~;j1^6u Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
J^w!? nk 《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》
<ztcCRov Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\|@u) n_ 《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{;9&qX] Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
WMi$ ATq 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>PbB /-> agreement for a settlement 授产协议
~SzHIVj:6 agreement for assignment 转让协议
Nh^
lC agreement for sale 售卖协议；买卖协议
4
* n4P agreement for sale and purchase 买卖协议
I@/s&$ H`l agreement for the payment of interest 支付利息协议
Sgp1p} agreement for the repayment of money 还款协议
tRZA`& agreement of reinsurance 再保险协议
fvE:'( #? Agricultural Bank of China 中国农业银行
n= F|bW air passenger departure tax 飞机乘客离境税
<Jc
:a?ICe Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
%VH{bpS|i: airport tax 机场税
?z pN09e alcohol duty 酒精税
6lAHB*` alienation 让与；让渡；转让
'G)UIjl alimony 生活费；赡养费
QJ4=*tX) All Ordinaries Index [AOI] 所有普通股指数
D[H #W[ all risks 全险；综合险
eo [eN. All Sales Record for Stock Market 《股票市场成交报告》
U0m 5Rc Allied Capital Resources Limited 新联财务有限公司
c3__=$)'kP all-items index [Consumer Price Index] 总指数〔消费物价指数〕
zk++#rB allocation letter 拨款信件
Hd_ W5R allocation of fund 分配款项；预留款项
zNo>V8 B( allocation of profit 利润分配；溢利分配
1CmjEAv%/ allocation warrant 拨款令
)JsmzGC0 allotment 分配；配股
b'O >qQ allotment notice 股份配售通知；配股通知
\cx==[& ( allotment of shares 股份分配
<*Bk.>f! allowable 可获宽免；免税的
a f- allowable business loss 可扣除的营业亏损
a(#aEbN?d allowable expenses 可扣税的支出
<rn26Gfr allowance 免税额；津贴；备抵；准备金
5 (cgHr" allowance for debts 债项的免税额
5 >x?2rp allowance for depreciation by wear and tear 耗损折旧免税额
^'G,sZ6'Nh allowance for funeral expenses 殡殓费的免税额
h_y;NB(w allowance for inflation 为通货膨胀而预留的款项；通胀准备金
$ S'~UbmYU allowance for repairs and outgoings 修葺及支出方面的免税额
~PZIYG"D allowance to debtor 给债务人的津贴
AZH= r S` alteration of capital 资本更改
]EWEW*'j alternate trustee 候补受托人
w D}g\{P amalgamation 合并
/id rb c ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
*Dhy a g ambit of charges 征税范围；收费范围
o+0x1Ct3P amended valuation 经修订的估值
(#K u` American Commodities Exchange 美国商品交易所
$8{v_2C){ American Express Bank Limited 美国运通银行
^q}cy1"j" American Stock Exchange 美国证券交易所
zgn~UC6& amortization 摊销
vuoD~ =z amount due from banks 存放银行同业的款项
.| g|X8X amount due from banks abroad 存放海外银行同业的款项
s&)>gE\ amount due from holding companies 控股公司欠款
MJ _ ]N+ amount due from local banks 存放本港银行同业的款项
xH4Qv[k
Q7 amount due to banks 银行同业的存款
V`& O` amount due to banks abroad 海外银行同业的存款
i"RBk% amount due to holding companies 控股公司存款
g4 f:K=5: amount due to local banks 本港银行同业的存款
o, gH* amount due to outport banks 外埠银行同业的存款
8`B]UcL) amount for note issue 发行纸币的款额
-d)+G%{ amount of bond 担保契据的款额
w!--K9 amount of consideration 代价款额
:~wU/dEEiz amount of contribution 供款数额
P*:9u > amount of indebtedness 负债款额
`G_k~ % amount of principal of the loan 贷款本金额
;_6 CV amount of rates chargeable 应征差饷数额
_q
z^|J amount of share capital 股本额
_j sJS<2 1 amount of sums assured 承保款额
6F:< c amount of variation 变动幅度
x^V9;V@6 amount of vote 拨款数额
F tw ;T| amount payable 应付款额
3PUyua' amount receivable 应收款额
Vo`,|3 ^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8Cef ]@x analysis 分析
_eZ*_H,\ ancillary risk 附属风险
!m:rtPD' annual account 周年帐目；周年帐目报表；年度决算；年结
U+AN SW/ annual accounting date 年结日期
.^!<cFkCE annual allowance 每年免税额；年积金；年度津贴；年津
TsF>Y ""*M annual balance 年度余额
UfSqiu annual disposable income 每年可动用收入
=-%10lOI annual estimates 周年预算
&rfl(&\oUi annual fee 年费
nm#,oX2C annual general meeting 周年大会
_%]x-yH!@ annual growth rate 年增率；每年增长率
@;t6Slc"~ annual long-term supplement 长期个案每年补助金
[ f;o3 annual pensionable emolument 可供计算退休金的年薪
*Y`c. n" annual report 年报
vh d +A Annual Report on the Consumer Price Index 《消费物价指数年报》
B>UF dj]- annual return 周年报表；周年申报表；每年报税表格
{,+MaH Annual Return Rules 《周年报表规则》
3L^]J}| annual review of consumer prices 每年消费物价回顾
@/W~lJ!e annual roll-forward basis 逐年延展方式
>m+Fm= annual salary 年薪
/C
annual statement 年度报表；年度决算表
`'G1"CX 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
1"wZ [. annuitant 年金受益人
?rxq //S2 annuity 年金
$2w][ d1 annuity contract 年金合约
d6f+[<< annuity on human life 人寿年金
LTw.w:"J antecedent debt 先前的债项
"I,=L;p ante-dated cheque 倒填日期支票
Xrr3KQaK& anticipated expenditure 预期开支
f!Mx +ky anticipated net profit 预期纯利
hl$X.O anticipated revenue 预期收入
]x5+v0 anti-inflation measure 反通货膨胀措施
Xkp?)x3~X anti-inflationary stance 反通货膨胀立场
Sp /<%+2( apparent deficit 表面赤字
h>"j!|#!s apparent financial solvency 表面偿债能力
2Y~nU(
apparent partner 表面合伙人
EE5mVC& application for personal assessment 个人入息课税申请书
vHXCT?FuG application of fund 资金应用
8/s?Gz application to release as liquidator and to destruct the books of accounts and documents
_b"K,[0o 申请免除清盘人职务及毁灭帐簿与文件
`6xr: s appointed actuary 委任精算师
<7
xX/Z}M appointed auditor 委任核数师；委任审计师
"[dfb#0z` appointed trustee 委任的受托人
O9ar|8y appointer 委任人
^m ['VK#? apportioned pro rata 按比例分摊
b_Dd$NC apportionment 分配；分摊
/ Ref54 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
W2BZG( dm apportionment formula 分摊方程式
H>]A|-rG# apportionment of estate duty 遗产税的分摊
7 g|EqJ7 appraisal 估价；评估
KBa ]s q_ appreciable growth 可观增长
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JV$EY, appreciable impact 显着影响
YL&)@h appreciable increase 可观增长
Q!y% N& appreciation 增值；升值
`8/D$ appreciation against other currencies 相对其他货币升值
J%FF@.) k appreciation of the exchange value of Hong Kong dollar 港元汇值上升
l i)
5o appreciation tax 增值税
UY (\T8 appropriation 拨款；拨用；拨付
F R(k==pZ appropriation account 拨款帐目
hn=tSlte Appropriation Bill 拨款法案
-*$ s ;G# appropriation-in-aid system 补助拨款办法
4n} a%ocv^ approved assets 核准资产
& embAqW: approved basket stock 认可一篮子证券
k}] M`ad approved budget 核准预算
9Cz|?71 approved charitable donation 认可慈善捐款
]$i@^3`[w approved charitable institution 认可慈善机构
^Lv )){t approved currency 核准货币；认可货币
ap gR[=Oy approved estimates 核准预算
2ElZ&(RZJF approved estimates of expenditure 核准开支预算
5x" eM= approved overseas insurer 核准海外保险人
[\ e/xY(4 approved overseas trust company 核准海外信托公司
JbAmud, approved pooled investment fund 核准汇集投资基金
SQ DfDrYP approved provident fund scheme 认可公积金计划
H/y,}z approved provision 核准拨款
y96HTQ32 approved redeemable share 核准可赎回股份
\Oxyc}& approved regional stock 认可地区性证券
s_}`TejK approved retirement scheme 认可退休金计划
8 .:WMH` approved subordinated loan 核准附属贷款
&grqRt arbitrage 套戥；套汇；套利
a}Z+"D arbitrageur 套戥者；套汇者
H128T8?r[ arbitrary amount 临时款项
b|-S;cw arrangement 措施；安排；协定
m*.+9 6 arrears 欠款
_:]g:F[
# arrears of pay 欠付薪酬
tb4^+&.GS arrears of revenue 逾期未收税款；逾期未收的帐项
:DrF )1C articles of association 组织章程；组织细则；组织章程细则
C55Av%-= Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
tl; b~k ascertainment of profit 确定利润
IG OEqUw* "Asia Clear" “亚洲结算系统”
82iFk`)T Asia Commercial Bank Ltd. 亚洲商业银行有限公司
sYbmL`{ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
SBI *[ Asian Development Fund [ADF] 亚洲发展基金
@b!W8c 6 Asian dollar bond 亚洲美元债券
*-*SCA`E^= Asian dollar market 亚洲美元市场
[RF 6mWQ Asian dollar rate 亚洲美元利率
~jzjJ&O&
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
OT0IGsJ"' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
}T-'""* asked price 沽盘；喊价；索价；卖方报价
M!aJKpf assessable income 应评税入息
&["e1k i assessable loss 应评税亏损
)-X/"d assessable profit 应评税利润
]h,iyWSs assessable value 应评税值
wXtp(YwlH assessed profit 估定利润
Y,Lx6kU assessed value 经评估价值
5> lIrBf assessment 评税；评定；估价；评税单
&->ngzg assessment number 评税编号；估价编号
#{?~XS assessment of additional tax 补加税评税
fejC ,H4I assessment of performance 业绩评估；实绩评价
9Dbbk/j| Assessor 评税主任
}3_ > asset price bubbles 资产价格泡沫
7"F29 \ asset-backed securities 具资产保证的证券
a 7685Y assets accretion 资产增值
j^%N:BQ& assets and liabilities 资产与负债
\ef:H& r assets betterment statement 资产递增表；资产改进表
^HxIy;EQ<z assets lending 实物放款；有抵押贷款
I1 Otu~%d assets of the company passing on the death 死者去世时转移的公司资产
yfal'DqKF assets pledged as security for liabilities 用作负债抵押的资产
*E]: VZl
assets portfolio 资产投资组合
+D2I~hC0' assets price 资产价格
W>5[_ d assets quality 资产质素
T baZFLr assets realization 资产变现
\!x CmQ assets refinancing arrangement 资产再集资安排
Y::O*I 2 assets securitization 资产证券化
`?O 0 ) assets situated outside Hong Kong 在香港以外地方的资产
7MGvw-Tpb7 assets stripping 削减资产；拆卖资产
qtmKX assets value 资产值
{ PR "}x assignee 承让人
r zs-c ? assignment 转让；转让书；转让契
)xi u
\rC assignment of interest 权益转让
}V[ORGzox assignment of letters patent and trade mark 专利证书及商标转让
l6 L?jiTl_ assignment of property 物业转让；物业转让书
PQp =bX, assignment right 转让权
\2]_NU5. assignor 转让人
Tw7] associate 有联系的人；有关连人士；相联者；合伙人；联系人
lF_"{dS_6( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
- QwH| associate member 附属会员
px*1 3" associated body corporate 相联法人团体
XDHi4i47`o associated company 相联公司；联属公司
3)O QgeKU associated corporation 相联法团
g+5c"Yk+u~ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
LM+d3|gSV 公认会计师公会〔英国〕
~>HzAo9e Association of Futures Exchange Brokers 香港期货经纪协会
[Ky3WppR Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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FWhr#5, association of underwriters 承保人组织
> lf uo assumption of control 接管
lj UdsU w assurance 担保；保险；转易；转易书
#?V rt, n assurance of interest 权益的转易
Inn{mmz
1 at 19XX price 按一九ＸＸ年价格计算
TDUY& 1[ at a discount 按赔价计算；按贴水价格计算；打折扣
#q h
, at a premium 按溢价计算；按升水价格计算
D$7#&2y at call 通知付款；按通知
78Du at constant market price 按固定市价计算
6T4I,XrY_F at constant price 按固定价格计算
bK.*v4 RG at cost 按成本计算
WN<g _8QR at current market price 按当时市价计算；按现时市价计算
s*s~yH6 at current price 按当时价格计算；按现时价格计算
Q@7d:v at factor cost 按要素成本计算；按生产要素成本计算
Bp3E)l at money-of-the-day price 按付款当日价格计算
<N1wET- at or better 按指定或较佳价位〔买卖指令〕
B]@25 at par 按面值计算；平价
FJ-H
; at sight 见票即付
Zk`yd8C at the close 按收市盘
'E+"N'M| at the opening 按开市盘
bMGn&6QiP[ attestation 见证；见证条款
y)U ?.@ at-the-money option 平价期权
#c5jCy}n attorney 受权人；受托代表人
fx(h fz attornment 新拥有人承认书
Pc_aEBq attributable profit 可归属利润
D}q"^"#T attributable share value 可归属股份价值
"4;nnq Auckland Stock Exchange 奥克兰证券交易所
8! rdqI auction 拍卖
ICvV}%d auctioneer 拍卖商
p F4Z4?W audit 审计；核数
u8]FJQ*\6+ Audit Commission 审计署
h693TS_N Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
#{vC =m73 audit review 帐目审查
t* =[ RS* Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ATl?./T u audited account 审计帐目；经审计的帐目
_$ivN!k audited annual account 经审计的周年帐目
xH xTL>,? audited balance sheet 经审计的资产负债表
~ Ix 2O auditor 核数师；核数主任；审计师
'gvR?[!t auditor's certificate 核数师证明书；审计师证明书
X!p`|i auditor's report 核数师报告；审计师报告
G$>QH-p Aussie bond 澳元债券
XTo7fbW* austerity budget 紧缩预算
}:Gs , Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
sVK?sBs] Australia All Ordinaries Index 澳洲所有普通股票指数
o`,~#P| Australian Dollar [AUD] 澳元
IQRuqp KL Australian Options Market 澳大利亚期权市场
qyv=ot0"~F Australian Securities Commission 澳洲证券事务监察委员会
dF\#:[B Australian Society of Certified Practising Accountants 澳洲执业会计师公会
V`1,s~" q Australian Stock Exchange 澳大利亚证券交易所
pL5cw = Austrian Schilling [ATS] 奥地利先令
1^4:l!0D authentication 认证；鉴证
) ](ls@* authority to purchase 委托购买证；委购书
I5_HaC >
authorization 认可；核准；授权；授权书
/\c'kMAW! authorization by direction 指示授权
O=A2QykV( authorization by instruction 指令授权
<;6{R#Tuh authorization by warrant 令状授权
{]< G =]' authorization of unit trust 单位信托的认可
8 o$rF7.- authorized agent 指定代理人
eHuJFM authorized capital 法定资本
Bchv1KF authorized clerk 出市员
U} RBgPX! authorized dealer 认可交易商
UowvkVa authorized financial institution 认可财务机构
y
%Q. ( authorized fund 认可基金
bI55G#1G authorized fund house 获授权的基金公司；认可基金公司
h 6Z :+ authorized institution 认可机构
`8ac;b authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
f9W:-00QD authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
kFv*>>X` authorized insurer 获授权保险人；获认可承保人
t$18h2yOL authorized investment 特准投资项目
d )O^(y1r authorized person 获授权人
e@ Lxduq authorized representative 获授权代表
=~GP;=6 authorized share capital 法定股本
( Jk& U8y automated quotation system 自动报价系统
@PEFl" Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
<w{?b'/q 自动交易系统〔香港期货交易所有限公司〕
/ce;-3+ automatic adjustment mechanism 自动调整机制
c Mgd automatic adjustment system 自动调整系统
#wI}93E Automatic Clearing House 自动票据交换所
?T/]w-q> automatic exchange rates accumulation system 自动化汇率累集系统
YQn<CjZ8af Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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xk automatic teller machine [ATM] 自动柜员机
wlT8| autopay 自动转帐
STp9Gh- available assets 可用资产
L~Gr ,i available fiscal reserve 现存财政储备
#h5lz%2g available profit 可用利润
uiVN z8H Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
L"qJZU average 平均；平均数；海损
dU$VRgP/ average basic salary 平均基本薪金
eQuu\/z*H average consumer expenditure 平均消费开支；一般消费开支
HIXAA?_eh= average cost 平均成本
P:"R;YCvE average cost of land production 增辟土地平均成本
YYv0cV{E average daily turnover 平均每日成交额
apo) cR average daily wage rate 平均每日工资率
!6 KX^j- average expenditure pattern 平均开支模式
Y%XF64)6 average growth rate 平均增长率
*siX: ?l average net fixed assets 固定资产平均净值
~U0%}Bbh average of relatives 相对价格平均数
<RY =y?%z average price 平均价格
;
oyV8P$ average propensity to consume 平均消费倾向；一般消费倾向
eDJnzh83 average propensity to save 平均储蓄倾向；一般储蓄倾向
X 0G,tl average rate 平均率
;6W ]f([ average revenue 平均收入；平均收益
&h-_|N average stock 平均库存；平均存货
BNfj0e 5b average yearly rent 平均年租
V\cbIx(Z^ avoidance of double taxation 避免双重课税
<]qNjsdb9" avoidance of tax 避税
