A:
Dq|GQdZ>o A share Ａ股；甲类股份
c 2/"KT abatement of tax 减税；减扣免税额
`q^(SM ABN AMRO Bank N.V. 荷兰银行
%yeu" above-the-line expenditure 线上项目支出；经常预算支出
{ AFf:[G above-the-line receipt 线上项目收入；经常预算收入
'Cg V0&@ ABSA Asia Limited 南非联合亚洲有限公司
V>6QPA^ absolute change 绝对数值变更
B<Ol+)@,} absolute expenditure 实际开支
qbH %Hx absolute guideline figure 绝对准则数字
U4]30B{;H absolute interest 绝对权益
X) 8e4~(? absolute order of discharge 绝对破产解除令
X| ,["Az
8 absolute profit margin 绝对利润幅度
gglf\)E;}E absolute value 实值；绝对值
B4@f Y absolutely vested interest 绝对既得权益
L"4]Tm>zq absorbed cost 已吸收成本；已分摊成本
\Ps5H5Qk; absorption 吸收；分摊；合并
VDG|>#[! absorption rate 吸收率；摊配率；分摊率
-=5EbNPwG ACB Finance Limited 亚洲商业财务有限公司
TM)u?t+[ acceptable form of reciprocity 合理的互惠条件
2_ wv C acceptable rate 适当利率；适当汇率
s u}& ".e^ acceptance agreement 承兑协议
_wmI(+_ acceptance for honour 参加承兑
HV8I nodi acceptor 承兑人；接受人；受票人
}*h47t} acceptor for honour 参加承兑人
V- /YNRV accident insurance 意外保险
kY=rz&?U Accident Insurance Association of Hong Kong 香港意外保险公会
_FT6 ]I0 accident insurance scheme 意外保险计划
>d#3|;RY accident year basis 意外年度基准
pKq ]X}[^c accommodation 通融；贷款
0Yp>+:# accommodation bill 通融票据；空头票据
KyjyjfIw H accommodation party 汇票代发人
a%v>eXc account balance 帐户余额；帐户结余
#vtN+E account book 帐簿
w#sq'vo4% account collected in advance 预收款项
V n ^) account current book 往来帐簿
QPX`l0V account of after-acquired property 事后取得的财产报告
Z4#v~! account of defaulter 拖欠帐目
S.1( 3j* account payable 应付帐款
7H4L-J3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
Y|_O8[ account receivable 应收帐款
nX )f'[ 7 account receivable report 应收帐款报表
>9{zQf! account statement 结单；帐单；会计财务报表
pzi q0 account title 帐户名称；会计科目
02(h={ accountant's report 会计师报告
BG N9, ii Accountant's Report Rules 会计师报告规则
G?R_aP P accounting and auditing procedure 会计与审计程序；会计与核数程序
*Z > Accounting Arrangements 《会计安排》
9j 0o&Xn accounting basis 会计基础
EsTB(9c? accounting by Official Receiver 破产管理署署长呈交的帐目
S"Kq ^DN Accounting Circular 《会计通告》
f9a$$nb3` accounting class 会计类别
##v`(# fu accounting date 记帐日期；会计结算日期
7LfcF accounting for money 款项核算
iKhH ^V%j Accounting Officer 会计主任
fCg@FHS&^ accounting period 会计报告期；会计期
V3Yd&HVWNQ accounting policy 会计政策；会计方针
G0Hs,B@5? accounting practice 会计惯例
:G#KB' accounting principle 会计准则
?,>5[Ha^? accounting record 会计记录
S@Iw;V accounting report 会计报告
"oe!M'aj`1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@7 %.7LK Accounting Society of China 中国会计学会
i-]U+m* accounting statement 会计报表
`0rRKlb j4 accounting system 会计制度；会计系统
(n,N8k; accounting transaction 会计事项；帐务交易
$~G@ accounting treatment 会计处理
'$?du~L- accounting year 会计年度
'AWp6L @ accretion 增值；添加
F 5U|9< accrual 应计项目；应累算数目
|kc @L`7s accrual basis 应计制；权责发生制
6A?8tm/0 accrual basis accounting 应计制会计；权责发生制会计
$it @>L8 accrue 应累算；应计
x9&p!&*&IT accrued benefit 应累算利益
W+\?~L. accrued charges 应计费用
`c9'0*- accrued cumulative preference share dividend 应累算的累积优先股股息
M$H `^Pv accrued expenses 应累算费用
AuXs B accrued interest payable 应付利息；应计未付利息
jM @?< 1
accrued interest receivable 应收利息；应计未收利息
V'I T1 ~ accrued right 累算权益
!3V{2-y$- accruing profit 应累算的利润
l|q%% W0 accumulated fiscal reserve 累积财政储备
7h`^N5H.q accumulated profit 累积利润；滚存溢利
H99xZxHZ{ accumulated reserve 累积储备
L#2ZMy
accumulation of surplus income 累积收益盈余
Z9VR ]cf? acquired assets 既得资产
{[P!$
/ acquisition 收购；购置；取得
M*(H)i;s:w acquisition cost 购置成本
vY_eDJ~' acquisition expenses 购置费用
tF%QH[ acquisition of 100% interest 收购全部股权
uXpv*i {R acquisition of control 取得控制权
,rai%T/rL acquisition of fixed assets 购置固定资产
I0_Ecp acquisition of shell “买壳”
G\ ex^&M acquisition price 收购价
x[x(y{&~ act of God 天灾
u{Ak:0G7 acting partner 执事合伙人
c 0ZaFJ active market 买卖活跃的市场；交投畅旺的市场；旺市
N&m_e)E5c active partner 积极参与的合伙人
5gshKmt_ active trading 交投活跃
V&iS~V 0. actual circulation 实际流通
PS}73Y # actual cost 实际成本
{OP~8e" actual expenditure 实际开支；实际支出
'yr{ ^Pek actual income 实际入息；实际收入；实际收益
1qZG `Vz actual market 现货市场
N O4Z"3Pd_ actual price 现货价；实际价格
\=fh-c (J, actual profit 实际利润
oM-[B h]A actual quotation 实盘；实际价位；实际报价
Sc_5FX\Yx actual year basis 按实际年度计算
`HyF_m>\ actuals 实货
J^:n* C
actuarial investigation 精算调查
5\'AD^{ actuarial principle 精算原则
d.A C%&W actuarial report 精算师报告
:,~K]G Actuarial Society of Hong Kong 香港精算学会
E}YI WTX actuarial valuation 精算师估值
(f>M &.. actuary 精算师
n[CoS ad referendum agreement 暂定协议；有待覆核的协定
M*`hD d S ad valorem duty 从价税；按值征税
y/tSGkMv ad valorem duty system 从价税制
r6
}_H?j ad valorem fee 从价费
h.}u?{ ad valorem tariff 从价关税
}#/l N additional allowance 额外免税额
hKN6 y% additional amount for unexpired risk 未过期风险的额外款额
z_n \ 5. additional assessable profit 补加应评税利润
D/: 3R ZF additional assessment 补加评税
f GarUV additional commitment 额外承担
%b?uW] j: additional commitment vote 额外承担拨款
[.-a$J[4+F additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+ zp0" ,2B additional dependent parent allowance 供养父母额外免税额
:0I
l|aB additional provision 额外拨款
"dtlME{Bx additional stamp duty 附加印花税
%/pc=i|+ additional tax 补加税罚款；补加税款
&*gbK6 JB Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
QBihpA 1; adjudged bankrupt 被裁定破产
E1(1E?}! adjudicated bankrupt 裁定破产人
^P$7A ]! adjudication fee 裁定费；评定印花税额手续费；评估契据费
F Yl3c adjudication of bankruptcy 裁定破产；宣告破产
B^q<2S; adjudication of insolvency 裁定无力偿还债务
Z@M6!;y# adjusted actual 经调整的实数；调整后的实数
\fi}Q\|C adjusted current assets 经调整的流动资产；调整后的流动资产
<5IQc[3]aP adjusted figure 经调整的数字；调整后的数额
X-/Ban adjusted liabilities 经调整的负债；调整后的负债
bVK$.*, adjusted loss 经调整的亏损；调整后的亏损
}_%P6 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
{y-`Q S adjusted profit 经调整的利润；调整后的利润
"DpKrVuG adjusted surplus 经调整的盈余额；调整后的盈余额
I$j|Rq adjusted value 经调整的价值；调整后的价值
L~&" aF/b adjustment 调整；修订；理算〔保险〕
zy>}L # adjustment centre 调剂中心
.8H}Lf\ adjustment lag 调整过程的时间差距；调整时差
-oh7d $~ adjustment mechanism 调整机制
8xTix1u0 adjustment of loss 亏损调整
vYnftJK& adjustment process 调整过程；调整程序
[W;[v<E; adjustment range 调整幅度
BS2?!;,8 administered exchange rate 受管制汇率
S(t{&+Wc Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+tU Q administration expenses 行政费用
w}`3 d@ administration fee 手续费；行政费
9XO yj5 administration in bankruptcy 破产管理
{Hk/1KG> administration order 遗产管理令
Gru ALx7 administrator 管理人；遗产管理人
c;!9 \1sr administrator of the estate 遗产管理人
3.),bm admission of debt 债项承认书
4f {+pf^R admission of proof 接纳债权证明
c0[k T advance 放贷款项；垫付款项；预支款项；预付款项
Zi{0-m6+ advance account 暂支帐目；预付款帐户
?\ Q0kr.T% advance compensation 预付补偿金
AP w6 advance from shareholder 股东垫款
{ERje uDm] advance pending reimbursement 预支以待日后付还
],&\%jd< advanced economy 先进经济体系
H (> M advancement 预付；预付财产
(oYW]c}G, advances warrant 垫款令
.@k *p >K advancing 贷出
KyLp?!|> adverse balance 逆差
MZ ~.(& adverse exchange 逆汇
Pfan7fq+ advertisement addressed to shareholders 在报章刊登的致股东通告
TB#N k5 advice for collection 托收通知书
fA^SD"xf advice of drawing 提款通知书；汇票通知书
)`Ed_F}k advice of payment 付款通知
it,w^VU_] Advisory Committee [Securities and Futures Commission]
k?j Fh6% 谘询委员会〔证券及期货事务监察委员会〕
mHs:t{q Advisory Committee on Diversification 经济多元化谘询委员会
&yLc1#H affidavit 誓章；遗产申报誓章
@]?R 2bI affidavit of no receipt 述明无收款的誓章
TSQh X~RN affiliate 联号；联营公司；附属公司
Z*eoA affiliated company 附属公司；联号；联营公司
r0btC@Hxy affirmation [estate duty] 非宗教式宣誓〔遗产税〕
D9o*8h2$ affordability 负担能力
f:vD`Fz1 African Development Bank [AfDB] 非洲开发银行
5\S&)ZA@ after-acquired property 事后取得的财产
D]u=PqHk2 after-hours dealing 市后交易
*P xf#X after-tax profit 税后盈利；税后利润；税后溢利
#T"64%dX agency agreement 代理协议
QJSr:dP4dG agency expenses 代理机构的开支
;BVDt agency fee 代理费
} yq Agency Law 《代理法》
euZ I`*0 agent 代理人；承销人
^'W%X agent of company 公司代理人
x+^Vg3 q agent's fee 代理人费；经纪费
,sI35I J aggregate 总计；总数；总体数字
5;Ia$lm=y aggregate amount 总款额；总额
%6i=lyH- aggregate assets and liabilities 总体资产与负债
5~l2!PY aggregate at constant price 按固定价格计算的总体数字
PEzia}m aggregate demand 总需求
gZ` DT aggregate gross position 总持仓量
`bqzg aggregate limit 总限额
7$_
:sJ aggregate of salaries tax 合计薪俸税
7I3 :u+ aggregate performance 总体表现；总体业绩
Jck"Ks aggregate supply 总体供应
H,|YLKg-| aggregate surplus 总盈余
4z 0L ke aggregate total 整体总额
2.qpt'p[ aggregate value 总值；合计价值
>{XScxaB` aggregated basis 合计基准
!Uy >eji} aggregated net chargeable income 合计应课税入息实额
>76 |:Nq aggregation 合并计算；合计；总和
<Uwwux<v aggregation of incomes of husband and wife 夫妇入息合并计算
U>A6eWhH aggregation of property 财产的总和
ImHU:iR[J- agio 差价；贴水
r|-J8s# 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》
^ItAW$T]F Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
G_(ct5:_"! 《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》
@C_ =* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
2sun=3qb 《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》
NCDxcz;Gb Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
^c'f<<z|7r 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$W, zO|- agreement for a settlement 授产协议
-'ZxN'*% agreement for assignment 转让协议
Z =
ik{/ agreement for sale 售卖协议；买卖协议
f4
O]`U agreement for sale and purchase 买卖协议
6[+j'pW? agreement for the payment of interest 支付利息协议
PbN3;c3 agreement for the repayment of money 还款协议
{AgBwBCE agreement of reinsurance 再保险协议
,qu:< Agricultural Bank of China 中国农业银行
s41adw > air passenger departure tax 飞机乘客离境税
]-Lruq# Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}!B. K^@) airport tax 机场税
y5%5O xB alcohol duty 酒精税
mATH*[Y alienation 让与；让渡；转让
5rN7':(H!% alimony 生活费；赡养费
w%2ziwgh All Ordinaries Index [AOI] 所有普通股指数
d?}hCo=/Xq all risks 全险；综合险
#ovM(Mld All Sales Record for Stock Market 《股票市场成交报告》
vX.]hp5~ Allied Capital Resources Limited 新联财务有限公司
)Ga8` t" all-items index [Consumer Price Index] 总指数〔消费物价指数〕
PW)8aLU allocation letter 拨款信件
=mLeMk/7 w allocation of fund 分配款项；预留款项
.hne)K%={y allocation of profit 利润分配；溢利分配
hgwn> p:S# allocation warrant 拨款令
oG\>-- allotment 分配；配股
^'Y HJEK allotment notice 股份配售通知；配股通知
r0u J$/! allotment of shares 股份分配
|0]YA allowable 可获宽免；免税的
==` Pb allowable business loss 可扣除的营业亏损
5"uNj<.V allowable expenses 可扣税的支出
y($EK(cb allowance 免税额；津贴；备抵；准备金
3P`WPph allowance for debts 债项的免税额
G<fS ( q allowance for depreciation by wear and tear 耗损折旧免税额
wt\m+!u` allowance for funeral expenses 殡殓费的免税额
tNB%eb{ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Y{j7Q4{ allowance for repairs and outgoings 修葺及支出方面的免税额
<(?'
s9 allowance to debtor 给债务人的津贴
oN ;-M-( alteration of capital 资本更改
)@,N7Y1h alternate trustee 候补受托人
I ywiCMjH amalgamation 合并
)r#,M L ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
hpas'H>J ambit of charges 征税范围；收费范围
J@gm@ jLc amended valuation 经修订的估值
K4Y' B
o4 American Commodities Exchange 美国商品交易所
Z* Zc]hD American Express Bank Limited 美国运通银行
0<3E American Stock Exchange 美国证券交易所
AHWh}~Yi amortization 摊销
p9Z ].5Pd" amount due from banks 存放银行同业的款项
BjB&[5?z amount due from banks abroad 存放海外银行同业的款项
"]<w x_!+} amount due from holding companies 控股公司欠款
0}D-KvjyP amount due from local banks 存放本港银行同业的款项
4uPH amount due to banks 银行同业的存款
<OIUyZS amount due to banks abroad 海外银行同业的存款
;/R kM S amount due to holding companies 控股公司存款
e`;t<7*i amount due to local banks 本港银行同业的存款
yIWc\wv amount due to outport banks 外埠银行同业的存款
7|{ B# amount for note issue 发行纸币的款额
"R 8.P/ 3 amount of bond 担保契据的款额
{=q EBbM amount of consideration 代价款额
[bsXF# amount of contribution 供款数额
wePI*."] amount of indebtedness 负债款额
`ReGnT[ amount of principal of the loan 贷款本金额
9p4%8WhJ amount of rates chargeable 应征差饷数额
X0!Bs-W Fp amount of share capital 股本额
Enu!u~1]F amount of sums assured 承保款额
'H!V54
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v`
$%G amount of vote 拨款数额
W oWBs)E amount payable 应付款额
HmW=t}! amount receivable 应收款额
<c(&T<$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
_TrZ'iL}T analysis 分析
N6WPTUQ1mF ancillary risk 附属风险
}a' cm!" annual account 周年帐目；周年帐目报表；年度决算；年结
. Jptj annual accounting date 年结日期
%pH)paRAP annual allowance 每年免税额；年积金；年度津贴；年津
lS#7x h annual balance 年度余额
X:U=MWc> annual disposable income 每年可动用收入
tg3zXJ4k_ annual estimates 周年预算
[z^Od annual fee 年费
!ZX&r{pJp annual general meeting 周年大会
eVrnVPkM annual growth rate 年增率；每年增长率
)=y. ^@UT@ annual long-term supplement 长期个案每年补助金
$,.3&zsy annual pensionable emolument 可供计算退休金的年薪
$.``OxJk% annual report 年报
[#IBYJ.6 Annual Report on the Consumer Price Index 《消费物价指数年报》
[;*\P\Xih annual return 周年报表；周年申报表；每年报税表格
40R"^* Annual Return Rules 《周年报表规则》
\| blRm; annual review of consumer prices 每年消费物价回顾
WFRsSp2 annual roll-forward basis 逐年延展方式
~m!#FTc* annual salary 年薪
:MK:T JV annual statement 年度报表；年度决算表
1E8$% 6VV 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
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bp.N8 annuitant 年金受益人
( VfwLo># annuity 年金
6={IMkmA annuity contract 年金合约
RXU A!=e annuity on human life 人寿年金
7,f:Qi@g antecedent debt 先前的债项
PBCb0[\ ante-dated cheque 倒填日期支票
YXgWH'i~ anticipated expenditure 预期开支
tc"T}huypU anticipated net profit 预期纯利
EG%I1F% anticipated revenue 预期收入
s%5Uj } anti-inflation measure 反通货膨胀措施
'^8g9E .4K anti-inflationary stance 反通货膨胀立场
#]k0Z~Bl apparent deficit 表面赤字
U[IQ1AEr apparent financial solvency 表面偿债能力
E=}6 X9X apparent partner 表面合伙人
[T P application for personal assessment 个人入息课税申请书
P b0)HlLq application of fund 资金应用
tp7oc_s?. application to release as liquidator and to destruct the books of accounts and documents
tsc k|;v 申请免除清盘人职务及毁灭帐簿与文件
aXQ&@BZ {j appointed actuary 委任精算师
Ad ^dF'SN appointed auditor 委任核数师；委任审计师
SE6>vKR/. appointed trustee 委任的受托人
7F"3 <U@J appointer 委任人
3(MoXA* apportioned pro rata 按比例分摊
2XzF k_6H apportionment 分配；分摊
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K#A Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4A;[s m^f apportionment formula 分摊方程式
Yd[U apportionment of estate duty 遗产税的分摊
u.$Ym appraisal 估价；评估
D% oueW appreciable growth 可观增长
n/xXQ7y appreciable impact 显着影响
|!{ z?
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KrJ 5"1= appreciation 增值；升值
5BrU' NF appreciation against other currencies 相对其他货币升值
lq~Gc M appreciation of the exchange value of Hong Kong dollar 港元汇值上升
B. V?s,U appreciation tax 增值税
t-'I`I appropriation 拨款；拨用；拨付
iz Xbp02 appropriation account 拨款帐目
${wU+E* Appropriation Bill 拨款法案
Y,3z-Pa=@ appropriation-in-aid system 补助拨款办法
(irk$d % approved assets 核准资产
Dq{: R approved basket stock 认可一篮子证券
(}9cD^F0n approved budget 核准预算
$$k7_rs approved charitable donation 认可慈善捐款
r5D jCV" approved charitable institution 认可慈善机构
-PcS( approved currency 核准货币；认可货币
Cw6>^ approved estimates 核准预算
mYntU^4f approved estimates of expenditure 核准开支预算
iU .!oeR? approved overseas insurer 核准海外保险人
.UNF~}^H approved overseas trust company 核准海外信托公司
1R5Yn( approved pooled investment fund 核准汇集投资基金
s.|!Ti!] approved provident fund scheme 认可公积金计划
xt? 3_?1 approved provision 核准拨款
AmP#'U5 approved redeemable share 核准可赎回股份
ue,#, 3{m approved regional stock 认可地区性证券
-L+\y\F approved retirement scheme 认可退休金计划
rd XCWK$E approved subordinated loan 核准附属贷款
n;e."^5 arbitrage 套戥；套汇；套利
;7;zhJs1t arbitrageur 套戥者；套汇者
n/u i<&( arbitrary amount 临时款项
{CW1t5$* arrangement 措施；安排；协定
Tm (Q@ arrears 欠款
_Syre6k arrears of pay 欠付薪酬
K%98;e9 arrears of revenue 逾期未收税款；逾期未收的帐项
pGO| ~:E/L articles of association 组织章程；组织细则；组织章程细则
2 9&sydu Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
qXXYF>Z- ascertainment of profit 确定利润
3?! G- "Asia Clear" “亚洲结算系统”
1_N~1Ik Asia Commercial Bank Ltd. 亚洲商业银行有限公司
p w0Px Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
|Dl*w/n
Asian Development Fund [ADF] 亚洲发展基金
}@3Ud '
Y Asian dollar bond 亚洲美元债券
w%> aR_G Asian dollar market 亚洲美元市场
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* Asian dollar rate 亚洲美元利率
p>2|| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
j)g_*\tQ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
i58ZV`Rk` asked price 沽盘；喊价；索价；卖方报价
5W*7qD[m assessable income 应评税入息
O<}ep )mr assessable loss 应评税亏损
}wvwZ`5t assessable profit 应评税利润
hu bfK~ assessable value 应评税值
9V|E1-")E assessed profit 估定利润
1~["{u assessed value 经评估价值
|
\ s 2 assessment 评税；评定；估价；评税单
&p/S>qKu# assessment number 评税编号；估价编号
:iP>z}h assessment of additional tax 补加税评税
SQ1M4:hP assessment of performance 业绩评估；实绩评价
M' pb8jf Assessor 评税主任
2#>$%[ asset price bubbles 资产价格泡沫
..vSL asset-backed securities 具资产保证的证券
o?:;8]sr! assets accretion 资产增值
;X? Ah assets and liabilities 资产与负债
TYs+XJ'Xj assets betterment statement 资产递增表；资产改进表
]jHh7> D assets lending 实物放款；有抵押贷款
BNAguAxWo assets of the company passing on the death 死者去世时转移的公司资产
# E-
VW assets pledged as security for liabilities 用作负债抵押的资产
i_j9/k assets portfolio 资产投资组合
b:N^Fe assets price 资产价格
Ha46U6_'h assets quality 资产质素
J!21`M-Ue assets realization 资产变现
i /O1vU# assets refinancing arrangement 资产再集资安排
! !?+M @ assets securitization 资产证券化
Y|{r
vBKjf assets situated outside Hong Kong 在香港以外地方的资产
- ET*M< assets stripping 削减资产；拆卖资产
* (?U assets value 资产值
:z0s*,QH assignee 承让人
LydbP17K} assignment 转让；转让书；转让契
ek<PISlci assignment of interest 权益转让
hQgk.$g assignment of letters patent and trade mark 专利证书及商标转让
FRl3\ZDqrb assignment of property 物业转让；物业转让书
oV0LJ% assignment right 转让权
ga4/, assignor 转让人
e%P +KX associate 有联系的人；有关连人士；相联者；合伙人；联系人
6F |Hg2tpz Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
DFt=%aV[ associate member 附属会员
_hAj2%SL associated body corporate 相联法人团体
=]_d pE EQ associated company 相联公司；联属公司
mQwk!* U associated corporation 相联法团
t9Enk!@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
*r)zBr 公认会计师公会〔英国〕
21[K[ % Association of Futures Exchange Brokers 香港期货经纪协会
tnQR< Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
uM6CG0 association of underwriters 承保人组织
(PCimT=5 assumption of control 接管
|<|28~# assurance 担保；保险；转易；转易书
K;@RUy~ assurance of interest 权益的转易
9 _M H at 19XX price 按一九ＸＸ年价格计算
JcvHJ0X~a at a discount 按赔价计算；按贴水价格计算；打折扣
]F Y?_DGOA at a premium 按溢价计算；按升水价格计算
jI*}y[o at call 通知付款；按通知
QLn5#x~xb at constant market price 按固定市价计算
KuIt[oM at constant price 按固定价格计算
e.)yV'%L at cost 按成本计算
}};j2 at current market price 按当时市价计算；按现时市价计算
Ze$^ UR at current price 按当时价格计算；按现时价格计算
x&hv FG3 at factor cost 按要素成本计算；按生产要素成本计算
Hrd 5p+j at money-of-the-day price 按付款当日价格计算
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4_I7r at or better 按指定或较佳价位〔买卖指令〕
d-6sC@PB at par 按面值计算；平价
2ru*#Z#( at sight 见票即付
-Z`( ?
k at the close 按收市盘
B)j`}7O 06 at the opening 按开市盘
]Ks]B2Osz attestation 见证；见证条款
B$} wF<`k7 at-the-money option 平价期权
r d&*j^? attorney 受权人；受托代表人
EmtDrx4!(f attornment 新拥有人承认书
U~u6}s]: attributable profit 可归属利润
dCf'\ @<< attributable share value 可归属股份价值
Bo](n*i Auckland Stock Exchange 奥克兰证券交易所
p`E|SNt/W auction 拍卖
f"5lOzj`C auctioneer 拍卖商
&y#\1K audit 审计；核数
^]#Ptoz^(l Audit Commission 审计署
[OFTP#}c Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
)1Z J 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〕
W,9k0t audit review 帐目审查
&.cGj @1!J Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Dg9--wI}I9 audited account 审计帐目；经审计的帐目
;Zx K3/(7 audited annual account 经审计的周年帐目
rQd1Ch audited balance sheet 经审计的资产负债表
boC>N auditor 核数师；核数主任；审计师
h3UZ|B0= auditor's certificate 核数师证明书；审计师证明书
Gx(K N57D auditor's report 核数师报告；审计师报告
wf~5lpI[ Aussie bond 澳元债券
:,h=2a_ 8 austerity budget 紧缩预算
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ouD Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Ak\D6eHcB Australia All Ordinaries Index 澳洲所有普通股票指数
Pqr Ou Australian Dollar [AUD] 澳元
7' :5
Australian Options Market 澳大利亚期权市场
(]zl$*k Australian Securities Commission 澳洲证券事务监察委员会
k=h/i8i2z Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5 p]urfN-f Australian Stock Exchange 澳大利亚证券交易所
WryW3];0OR Austrian Schilling [ATS] 奥地利先令
)*^OPVt authentication 认证；鉴证
>j(I[_g authority to purchase 委托购买证；委购书
Q>SPV8s authorization 认可；核准；授权；授权书
3<KZ.h r authorization by direction 指示授权
:)A.E}G authorization by instruction 指令授权
SxL HFN] authorization by warrant 令状授权
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48;_4d)D authorization of unit trust 单位信托的认可
q_9N+-?{7 authorized agent 指定代理人
nK?k< authorized capital 法定资本
75hFyh;u authorized clerk 出市员
4 BE:&A authorized dealer 认可交易商
xoz*UA. authorized financial institution 认可财务机构
8^P2GG'+- authorized fund 认可基金
=#POMK".6 authorized fund house 获授权的基金公司；认可基金公司
((RpT0rP\ authorized institution 认可机构
#whO2Mv authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&dZ.+#8r authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
y]E)2:B[d authorized insurer 获授权保险人；获认可承保人
7)8rc(58 authorized investment 特准投资项目
np'M4^E; authorized person 获授权人
w{ YtTZp3 authorized representative 获授权代表
JL]k:i^`A authorized share capital 法定股本
&geOFe}R automated quotation system 自动报价系统
5H'b4C yi` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(04j4teE 自动交易系统〔香港期货交易所有限公司〕
Ru9pb~K automatic adjustment mechanism 自动调整机制
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[ba1/ automatic adjustment system 自动调整系统
?v )"%. Automatic Clearing House 自动票据交换所
$X.'W\o| automatic exchange rates accumulation system 自动化汇率累集系统
(zM+ 7tJH Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
43}&w .AS automatic teller machine [ATM] 自动柜员机
(<> Sz( autopay 自动转帐
C~
}Wo5 available assets 可用资产
eo<~1w available fiscal reserve 现存财政储备
WoC lTb>F available profit 可用利润
-Iruua7b Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8CnvvMf average 平均；平均数；海损
2t]! {L average basic salary 平均基本薪金
mTXNHvv average consumer expenditure 平均消费开支；一般消费开支
8eS@<[[F# average cost 平均成本
|j5A U average cost of land production 增辟土地平均成本
:nbW.B3GV average daily turnover 平均每日成交额
$E4O^0%/p average daily wage rate 平均每日工资率
X( 'Q;^` average expenditure pattern 平均开支模式
`3>)BV<P average growth rate 平均增长率
L!+[]tB average net fixed assets 固定资产平均净值
)K\k6HC. average of relatives 相对价格平均数
P60]ps!M average price 平均价格
3*2&Fw!B average propensity to consume 平均消费倾向；一般消费倾向
{Gb)Et]< average propensity to save 平均储蓄倾向；一般储蓄倾向
g k_X u average rate 平均率
zM8/ s96h average revenue 平均收入；平均收益
?^G$;X7 B average stock 平均库存；平均存货
a`h$lUb- average yearly rent 平均年租
ZAnO$pA avoidance of double taxation 避免双重课税
4Ow
Vt& avoidance of tax 避税
