A:
[0 e_* A share Ａ股；甲类股份
ct}9i"H#1 abatement of tax 减税；减扣免税额
Xha..r ABN AMRO Bank N.V. 荷兰银行
GPkpXVm above-the-line expenditure 线上项目支出；经常预算支出
40
0#v |b above-the-line receipt 线上项目收入；经常预算收入
cN 9t{.m ABSA Asia Limited 南非联合亚洲有限公司
4X|zmr:A absolute change 绝对数值变更
S X-iAS[< absolute expenditure 实际开支
T]p-0?=4vv absolute guideline figure 绝对准则数字
uW3!Yg@ absolute interest 绝对权益
WjqO@]P6 absolute order of discharge 绝对破产解除令
v*yuE5{ absolute profit margin 绝对利润幅度
#3d(M absolute value 实值；绝对值
sp`Dvqx0 absolutely vested interest 绝对既得权益
"
2Dngw absorbed cost 已吸收成本；已分摊成本
Rws3V"{`[ absorption 吸收；分摊；合并
- Y;3I00( absorption rate 吸收率；摊配率；分摊率
*uvQ\. ACB Finance Limited 亚洲商业财务有限公司
)sp+8 acceptable form of reciprocity 合理的互惠条件
FC"8#*x acceptable rate 适当利率；适当汇率
_wL BA^d^ acceptance agreement 承兑协议
7t_^8I%[ acceptance for honour 参加承兑
8HdAFRw acceptor 承兑人；接受人；受票人
-|\ZrE_h acceptor for honour 参加承兑人
^sg,\zD 'X accident insurance 意外保险
C"enpc_C/ Accident Insurance Association of Hong Kong 香港意外保险公会
W*w3 [_"sr accident insurance scheme 意外保险计划
>yh2Lri accident year basis 意外年度基准
tklH@'q accommodation 通融；贷款
\D&KC,i5f accommodation bill 通融票据；空头票据
/H+a0`/ accommodation party 汇票代发人
'A[dCc8O account balance 帐户余额；帐户结余
4ss4kp_> account book 帐簿
wH6aAV~1 account collected in advance 预收款项
A. w:h;7 account current book 往来帐簿
vVcob }ZH account of after-acquired property 事后取得的财产报告
ei5~& account of defaulter 拖欠帐目
4nz 35BLr account payable 应付帐款
C2)2) account payee only [A/C payee only] 只可转帐；存入收款人帐户
YT8F#t8 account receivable 应收帐款
c6/=Gq{. account receivable report 应收帐款报表
sUm ' account statement 结单；帐单；会计财务报表
W+1^4::+ account title 帐户名称；会计科目
B,fo(kG accountant's report 会计师报告
FU<Jp3<% Accountant's Report Rules 会计师报告规则
XBw)H accounting and auditing procedure 会计与审计程序；会计与核数程序
S#[j )U- Accounting Arrangements 《会计安排》
:p6M = accounting basis 会计基础
%;"y+YFdv accounting by Official Receiver 破产管理署署长呈交的帐目
FNId ; Accounting Circular 《会计通告》
]jRfH(i accounting class 会计类别
o,3a4nH; accounting date 记帐日期；会计结算日期
8sK9G`
k accounting for money 款项核算
PE 5G Accounting Officer 会计主任
{cw /!B accounting period 会计报告期；会计期
k.15CA` accounting policy 会计政策；会计方针
#yvGK:F accounting practice 会计惯例
eQvg7aO; accounting principle 会计准则
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EW:~y accounting record 会计记录
5QO9Q]I#_\ accounting report 会计报告
~.lPEA %% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_oDz - Accounting Society of China 中国会计学会
vgN&K@hJ accounting statement 会计报表
! FF U=f accounting system 会计制度；会计系统
@!d{bQd , accounting transaction 会计事项；帐务交易
1ZB"EQ accounting treatment 会计处理
ef E.&] accounting year 会计年度
$]2vvr accretion 增值；添加
:S( ZzY
Q accrual 应计项目；应累算数目
"G9xMffW accrual basis 应计制；权责发生制
?#Q #u|~ accrual basis accounting 应计制会计；权责发生制会计
"Os_vlapHo accrue 应累算；应计
R,=fv accrued benefit 应累算利益
iMRwp +$ accrued charges 应计费用
Lbb0_-'] accrued cumulative preference share dividend 应累算的累积优先股股息
QnX(V[ accrued expenses 应累算费用
*E wR!L* accrued interest payable 应付利息；应计未付利息
0S $N05 accrued interest receivable 应收利息；应计未收利息
VTHH&$ZNq accrued right 累算权益
s=/v';5J2! accruing profit 应累算的利润
57'4ljvYi accumulated fiscal reserve 累积财政储备
2jCf T>`3 accumulated profit 累积利润；滚存溢利
KdbHyg<4 accumulated reserve 累积储备
H~z`] 5CN accumulation of surplus income 累积收益盈余
mXfXO*Cnp acquired assets 既得资产
VBcPu acquisition 收购；购置；取得
i8HTzv"J acquisition cost 购置成本
{U !g.rh acquisition expenses 购置费用
DrK{}uM acquisition of 100% interest 收购全部股权
8 BNi1Qn$ acquisition of control 取得控制权
I ?.^ho acquisition of fixed assets 购置固定资产
LvYB7<zk> acquisition of shell “买壳”
-!]ZMi9 acquisition price 收购价
?p8_AL'RS act of God 天灾
>t_ 6B~x9 acting partner 执事合伙人
?= fyc1 active market 买卖活跃的市场；交投畅旺的市场；旺市
F`] 2O:[ active partner 积极参与的合伙人
WQO) = n active trading 交投活跃
GF=g<H
M actual circulation 实际流通
/fV ;^=:8c actual cost 实际成本
q?/a~a actual expenditure 实际开支；实际支出
"|KP'<8% actual income 实际入息；实际收入；实际收益
w_u\sSQ`! actual market 现货市场
OJy#w{4 actual price 现货价；实际价格
3>VL}Ui} actual profit 实际利润
CF5`-wj/# actual quotation 实盘；实际价位；实际报价
0>Z _*U~6 actual year basis 按实际年度计算
*% @h(js actuals 实货
( Px OE actuarial investigation 精算调查
Vj>8a)"B5a actuarial principle 精算原则
\v)+.m?n actuarial report 精算师报告
gCY'; \f! Actuarial Society of Hong Kong 香港精算学会
"kgdbAZ actuarial valuation 精算师估值
[QT#Yf0 actuary 精算师
i@M [>~ ad referendum agreement 暂定协议；有待覆核的协定
Y,zxbXZv'5 ad valorem duty 从价税；按值征税
%z 4Nl$\ ad valorem duty system 从价税制
c=.(!qdH ad valorem fee 从价费
B ~Xw[q ad valorem tariff 从价关税
mU F,@>o additional allowance 额外免税额
~zNAbaC+>t additional amount for unexpired risk 未过期风险的额外款额
XAL1|] S additional assessable profit 补加应评税利润
y7 Df_|Z additional assessment 补加评税
N_[*H additional commitment 额外承担
Z!X0U7& U additional commitment vote 额外承担拨款
KRDmY + additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
q.`NtsW!\+ additional dependent parent allowance 供养父母额外免税额
k7A -J\ additional provision 额外拨款
x{/g(r={} additional stamp duty 附加印花税
5iy d Z additional tax 补加税罚款；补加税款
Wbq WG^W Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Czu\RXJR adjudged bankrupt 被裁定破产
8StgsM adjudicated bankrupt 裁定破产人
O#S .n #{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
P 1' al adjudication of bankruptcy 裁定破产；宣告破产
{fn!' adjudication of insolvency 裁定无力偿还债务
e(=w(;84 adjusted actual 经调整的实数；调整后的实数
I83<r 9 adjusted current assets 经调整的流动资产；调整后的流动资产
6a r
adjusted figure 经调整的数字；调整后的数额
x39<6_? G adjusted liabilities 经调整的负债；调整后的负债
c. F6~IHu7 adjusted loss 经调整的亏损；调整后的亏损
8X)Y^uGGZ 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
9o:Lz5 o adjusted profit 经调整的利润；调整后的利润
9\JF`ff _ adjusted surplus 经调整的盈余额；调整后的盈余额
r#] WI| adjusted value 经调整的价值；调整后的价值
$,Yd>%Y adjustment 调整；修订；理算〔保险〕
.z}~4 BY adjustment centre 调剂中心
K~ eh P[^ adjustment lag 调整过程的时间差距；调整时差
=h73s0 ] adjustment mechanism 调整机制
F;0}x;:> adjustment of loss 亏损调整
L AAHE v adjustment process 调整过程；调整程序
oj_3ZsO adjustment range 调整幅度
ax5<#3__ administered exchange rate 受管制汇率
ur7q [n Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ut/=R !(K administration expenses 行政费用
_D(rI#q administration fee 手续费；行政费
2u*KM`fa` administration in bankruptcy 破产管理
yFlm[K5YD administration order 遗产管理令
9.B
KI/ administrator 管理人；遗产管理人
oc0G | administrator of the estate 遗产管理人
Q9G;V]./ admission of debt 债项承认书
xLH)P<^`C admission of proof 接纳债权证明
HcSX sF advance 放贷款项；垫付款项；预支款项；预付款项
tc{s B\&- advance account 暂支帐目；预付款帐户
mmRJ9OhS advance compensation 预付补偿金
=k`Cr0aPF advance from shareholder 股东垫款
h6` 6tk advance pending reimbursement 预支以待日后付还
UVIKQpA]A advanced economy 先进经济体系
d-r@E 3 advancement 预付；预付财产
1 \6D '/ G advances warrant 垫款令
KE3;V2Ym f advancing 贷出
G..aiA adverse balance 逆差
0o*8#i/)!3 adverse exchange 逆汇
r/6o \- advertisement addressed to shareholders 在报章刊登的致股东通告
_#8RSr8'y advice for collection 托收通知书
Ur=(.%@ advice of drawing 提款通知书；汇票通知书
eu|;eP-+d advice of payment 付款通知
6wECo Advisory Committee [Securities and Futures Commission]
!.(P~j ][ 谘询委员会〔证券及期货事务监察委员会〕
I( 7NQ8H x Advisory Committee on Diversification 经济多元化谘询委员会
VYImI>.t{ affidavit 誓章；遗产申报誓章
\WB<86+z affidavit of no receipt 述明无收款的誓章
=\:qo'l affiliate 联号；联营公司；附属公司
s?,E k affiliated company 附属公司；联号；联营公司
q0r>2c-d affirmation [estate duty] 非宗教式宣誓〔遗产税〕
| kV*Jc k affordability 负担能力
3r."j2$Hs0 African Development Bank [AfDB] 非洲开发银行
zz4N5[" after-acquired property 事后取得的财产
g0Gf6o>2 after-hours dealing 市后交易
YRN06*hS after-tax profit 税后盈利；税后利润；税后溢利
e 5*hE agency agreement 代理协议
OL,TFLn4 agency expenses 代理机构的开支
=\wx sL agency fee 代理费
>!bJslWA Agency Law 《代理法》
0+ ;bh
{Eu agent 代理人；承销人
> DZw agent of company 公司代理人
k:F9. j%* agent's fee 代理人费；经纪费
J!pygn O aggregate 总计；总数；总体数字
rb+j*5Es aggregate amount 总款额；总额
=wOm}V8 N& aggregate assets and liabilities 总体资产与负债
mtmjZP(w aggregate at constant price 按固定价格计算的总体数字
Y^}Z> aggregate demand 总需求
x&Kh>PVh\ aggregate gross position 总持仓量
p &"`RS #Z aggregate limit 总限额
qUGC" <W aggregate of salaries tax 合计薪俸税
};jN\x?&q aggregate performance 总体表现；总体业绩
(VEpVn3{ aggregate supply 总体供应
5T2CISmu aggregate surplus 总盈余
``\i58K{e aggregate total 整体总额
"8^
Ch{G- aggregate value 总值；合计价值
v)t:|Q{I aggregated basis 合计基准
OJ5#4qJ[ aggregated net chargeable income 合计应课税入息实额
!()$8 aggregation 合并计算；合计；总和
wL
4dTc aggregation of incomes of husband and wife 夫妇入息合并计算
}Nm#q@o$P aggregation of property 财产的总和
jiS_G%G agio 差价；贴水
fc-iAj 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》
%Iv,@}kvT+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
S:oi< F 《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》
:AF =<X*5 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;=;
9tX 《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》
dj7hx "BI Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6GSI"M6s 《香港政府和大韩民国政府关于相互促进和保护投资协定》
LzXmb 7A agreement for a settlement 授产协议
,\ agreement for assignment 转让协议
h!.^?NF agreement for sale 售卖协议；买卖协议
^N;.cY agreement for sale and purchase 买卖协议
TNY&asQo agreement for the payment of interest 支付利息协议
GyIT{M}KV agreement for the repayment of money 还款协议
1o;J,dYu agreement of reinsurance 再保险协议
xLWw YK Agricultural Bank of China 中国农业银行
!1DKLQ air passenger departure tax 飞机乘客离境税
=JbRu|/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
``Dq airport tax 机场税
s!&#c`= alcohol duty 酒精税
v )l8@. alienation 让与；让渡；转让
MLje4 alimony 生活费；赡养费
ke] Lw All Ordinaries Index [AOI] 所有普通股指数
rrqR}}l all risks 全险；综合险
4Thn])%I All Sales Record for Stock Market 《股票市场成交报告》
Ix!Iw[CNd Allied Capital Resources Limited 新联财务有限公司
L>W'LNXCv all-items index [Consumer Price Index] 总指数〔消费物价指数〕
n%C>E.Tq allocation letter 拨款信件
NS%xTLow- allocation of fund 分配款项；预留款项
I E&!YP(U( allocation of profit 利润分配；溢利分配
Vp*KfS] allocation warrant 拨款令
F6OpN "UM' allotment 分配；配股
m)v"3ib allotment notice 股份配售通知；配股通知
Nj
xo TLI allotment of shares 股份分配
bE#,=OI$ allowable 可获宽免；免税的
)ufg9"\ allowable business loss 可扣除的营业亏损
lu uX2Mx>o allowable expenses 可扣税的支出
"2P&X allowance 免税额；津贴；备抵；准备金
r(aL EJ"u? allowance for debts 债项的免税额
A3no~)wZn allowance for depreciation by wear and tear 耗损折旧免税额
|_*O '#jx allowance for funeral expenses 殡殓费的免税额
TYmP) allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%Yicg6: allowance for repairs and outgoings 修葺及支出方面的免税额
CBOi`bEf allowance to debtor 给债务人的津贴
?_$=l1vf alteration of capital 资本更改
y?m/*hh` alternate trustee 候补受托人
m-*i>4; amalgamation 合并
];a=Pn-:}G ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
{G}.b)9FG ambit of charges 征税范围；收费范围
0Lc9M-Lg amended valuation 经修订的估值
L z!,kwg American Commodities Exchange 美国商品交易所
!?p%xj? American Express Bank Limited 美国运通银行
6c "0}) p American Stock Exchange 美国证券交易所
+5o 8KYV amortization 摊销
+!z{5: amount due from banks 存放银行同业的款项
RIXMJ7e7 amount due from banks abroad 存放海外银行同业的款项
5b/|!{ amount due from holding companies 控股公司欠款
lB4GU y$ amount due from local banks 存放本港银行同业的款项
TRQF^P3o amount due to banks 银行同业的存款
Wi2WRJdyu amount due to banks abroad 海外银行同业的存款
, ^;)<[ amount due to holding companies 控股公司存款
=aA+~/~8% amount due to local banks 本港银行同业的存款
^m"u3b4 amount due to outport banks 外埠银行同业的存款
e2ilB), amount for note issue 发行纸币的款额
X1Ac*oLN amount of bond 担保契据的款额
*x])Y ~oQ amount of consideration 代价款额
?^$MRa:D amount of contribution 供款数额
&nkW1Ner9 amount of indebtedness 负债款额
OCJnjlV% amount of principal of the loan 贷款本金额
LbG _ z =A amount of rates chargeable 应征差饷数额
J'fQW<T4wU amount of share capital 股本额
jbu8~\" amount of sums assured 承保款额
8p9bCE>\ amount of variation 变动幅度
#u"k~La amount of vote 拨款数额
j>x-"9N amount payable 应付款额
T[uiPs /xD amount receivable 应收款额
!z<%GQ CT Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9C[ ywp analysis 分析
4EZ9h A9+ ancillary risk 附属风险
n9A7K$ZD@ annual account 周年帐目；周年帐目报表；年度决算；年结
bQP {| annual accounting date 年结日期
->O2I ? annual allowance 每年免税额；年积金；年度津贴；年津
W# BM(I annual balance 年度余额
x~{;TZa[I annual disposable income 每年可动用收入
5ish\" annual estimates 周年预算
{%{ `l- annual fee 年费
@t`Xq1 annual general meeting 周年大会
?) [EO(D annual growth rate 年增率；每年增长率
D
<&X_ annual long-term supplement 长期个案每年补助金
9 h%?QC annual pensionable emolument 可供计算退休金的年薪
(+u39NQV annual report 年报
J-)
XQDD Annual Report on the Consumer Price Index 《消费物价指数年报》
\XM^oE#G annual return 周年报表；周年申报表；每年报税表格
ZAUQJS 91E Annual Return Rules 《周年报表规则》
92d6U2T4& annual review of consumer prices 每年消费物价回顾
4Hn`' +b annual roll-forward basis 逐年延展方式
no] z1D annual salary 年薪
wUQw!%?> annual statement 年度报表；年度决算表
80&.JP. 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
{h2TD
P annuitant 年金受益人
+$(2 :S*r annuity 年金
K+8-9$w6 annuity contract 年金合约
Q7C ;1aO annuity on human life 人寿年金
4*mS y antecedent debt 先前的债项
6{ +{lBm=y ante-dated cheque 倒填日期支票
_5m#2u51i anticipated expenditure 预期开支
w'fT=v) anticipated net profit 预期纯利
DUe& r,(4O anticipated revenue 预期收入
~L_hZso4 anti-inflation measure 反通货膨胀措施
;3@YZM'wt anti-inflationary stance 反通货膨胀立场
CQr<N w apparent deficit 表面赤字
$w0lrh[+ apparent financial solvency 表面偿债能力
@qjf ZH@ apparent partner 表面合伙人
;9l y'<up application for personal assessment 个人入息课税申请书
nJ"YIT1K]p application of fund 资金应用
]%Nlv( application to release as liquidator and to destruct the books of accounts and documents
H_Kj7(=&> 申请免除清盘人职务及毁灭帐簿与文件
?wF'<kEH appointed actuary 委任精算师
| ),'9 appointed auditor 委任核数师；委任审计师
+s x 8t appointed trustee 委任的受托人
J}@z_^|"mJ appointer 委任人
VY"9 ?2?/ apportioned pro rata 按比例分摊
Ra/Ukv_ v apportionment 分配；分摊
RJH, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
MXiQ1 x apportionment formula 分摊方程式
bY2 C]r(n apportionment of estate duty 遗产税的分摊
xD /9F18 appraisal 估价；评估
?N=m <fn appreciable growth 可观增长
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appreciable impact 显着影响
u#A<hq; appreciable increase 可观增长
=rQP[ICs! appreciation 增值；升值
ls `,EFF appreciation against other currencies 相对其他货币升值
8kt5KnD2 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0lsXCr_X appreciation tax 增值税
TO*BH^5R appropriation 拨款；拨用；拨付
Gqcz< =/ appropriation account 拨款帐目
CWG6;NT6m Appropriation Bill 拨款法案
7 Irau_ appropriation-in-aid system 补助拨款办法
sv(f;ib approved assets 核准资产
t"lyvI[ approved basket stock 认可一篮子证券
<zy,5IlD approved budget 核准预算
q;D+ai approved charitable donation 认可慈善捐款
y "<))-MH approved charitable institution 认可慈善机构
Hiv! BV| approved currency 核准货币；认可货币
) wtaKF.- approved estimates 核准预算
~i_Tw#} approved estimates of expenditure 核准开支预算
u=NS sTP& approved overseas insurer 核准海外保险人
0\~Z5k`IT approved overseas trust company 核准海外信托公司
8d O o Q approved pooled investment fund 核准汇集投资基金
bo=ZM9 approved provident fund scheme 认可公积金计划
%tt%`0 approved provision 核准拨款
g3sUl&K approved redeemable share 核准可赎回股份
nGf);U#K approved regional stock 认可地区性证券
vF/ =J approved retirement scheme 认可退休金计划
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O{y approved subordinated loan 核准附属贷款
dj&}Gedy arbitrage 套戥；套汇；套利
(9mM kU= arbitrageur 套戥者；套汇者
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; jCN arbitrary amount 临时款项
XC3Kh^ arrangement 措施；安排；协定
'[(nmx'yVJ arrears 欠款
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arrears of pay 欠付薪酬
Gy Qm/I arrears of revenue 逾期未收税款；逾期未收的帐项
}Y1>( U articles of association 组织章程；组织细则；组织章程细则
w_4]xgS: Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
s;YKeE!8 ascertainment of profit 确定利润
W"xP(7X "Asia Clear" “亚洲结算系统”
NO K/<_/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
HFQR
;9] Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
rJ'I>Q~x6 Asian Development Fund [ADF] 亚洲发展基金
o :dR5v Asian dollar bond 亚洲美元债券
}2r+%V&4 Asian dollar market 亚洲美元市场
5q<zN Asian dollar rate 亚洲美元利率
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4}' Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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n }}5Q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
"% QD{z_L asked price 沽盘；喊价；索价；卖方报价
m:O(+Fl assessable income 应评税入息
y8bM<e2
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OAZ#|U assessable profit 应评税利润
'69ZdP/xX assessable value 应评税值
k)FmDX assessed profit 估定利润
kF V7l assessed value 经评估价值
LDy<k=;o assessment 评税；评定；估价；评税单
@TA9V@?) assessment number 评税编号；估价编号
+|%Sx assessment of additional tax 补加税评税
kDYN>``biP assessment of performance 业绩评估；实绩评价
%im#ww L% Assessor 评税主任
,rwuy[Q8 asset price bubbles 资产价格泡沫
w[Ep*-yeI asset-backed securities 具资产保证的证券
npu6E;'l* assets accretion 资产增值
V5GkP1 L assets and liabilities 资产与负债
}98>5%Uv assets betterment statement 资产递增表；资产改进表
agOk*wH5 assets lending 实物放款；有抵押贷款
i!dv0|_ assets of the company passing on the death 死者去世时转移的公司资产
\H5J k$* assets pledged as security for liabilities 用作负债抵押的资产
y466A]| assets portfolio 资产投资组合
i(wgB\9i4 assets price 资产价格
dow^*{fqZ assets quality 资产质素
} i)$n(A)K assets realization 资产变现
qturd7 assets refinancing arrangement 资产再集资安排
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Za P assets securitization 资产证券化
7/X"z=Q^| assets situated outside Hong Kong 在香港以外地方的资产
Zq ot{s assets stripping 削减资产；拆卖资产
C w,D{ assets value 资产值
h:Ndzp{ assignee 承让人
IdRdW{o assignment 转让；转让书；转让契
&,-p',\- assignment of interest 权益转让
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W=79t assignment of letters patent and trade mark 专利证书及商标转让
g.#+ z'l assignment of property 物业转让；物业转让书
lg:y|@Y'' assignment right 转让权
re,.@${H assignor 转让人
a%J6f$A# associate 有联系的人；有关连人士；相联者；合伙人；联系人
vU/ D7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
FX,$_:f6Y associate member 附属会员
_8h8Wtif associated body corporate 相联法人团体
C@HD(..# associated company 相联公司；联属公司
c 8Qn N:n associated corporation 相联法团
- Ubj6 t_K Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'3kcD7 公认会计师公会〔英国〕
#DP7SO Association of Futures Exchange Brokers 香港期货经纪协会
2Q$\KRE Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
f'dK73Xof association of underwriters 承保人组织
cc > assumption of control 接管
0%)5.=6 assurance 担保；保险；转易；转易书
VZA3IbK} assurance of interest 权益的转易
BSp$F WvT? at 19XX price 按一九ＸＸ年价格计算
h <[+HsI at a discount 按赔价计算；按贴水价格计算；打折扣
`:-J+<` at a premium 按溢价计算；按升水价格计算
n*qN 29sx at call 通知付款；按通知
a bY0) t at constant market price 按固定市价计算
cvAtw Q' at constant price 按固定价格计算
?: |YGLaB at cost 按成本计算
U?U(;nSR\A at current market price 按当时市价计算；按现时市价计算
j/<??v4F4 at current price 按当时价格计算；按现时价格计算
uJ'9R`E ]1 at factor cost 按要素成本计算；按生产要素成本计算
A1,4kqmE at money-of-the-day price 按付款当日价格计算
B$`lY DqaG at or better 按指定或较佳价位〔买卖指令〕
fEu9Jk at par 按面值计算；平价
+>3]%i- \ at sight 见票即付
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2UfW at the close 按收市盘
qZ G-Lh at the opening 按开市盘
4&}\BU* attestation 见证；见证条款
U= o Z.\ at-the-money option 平价期权
a0zG(7.D attorney 受权人；受托代表人
NR/-m7#- attornment 新拥有人承认书
Xn7 [n attributable profit 可归属利润
+6%7C C 6 attributable share value 可归属股份价值
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'4)w Auckland Stock Exchange 奥克兰证券交易所
T~Y g5J auction 拍卖
Cals ?u#U= auctioneer 拍卖商
B {i&~k audit 审计；核数
Tj,Nmb>Q7' Audit Commission 审计署
g+ Ph 6W Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
6dT|;koWbm 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〕
2_olT_# audit review 帐目审查
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?>\ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
p\ txlT audited account 审计帐目；经审计的帐目
W:ixzpQ audited annual account 经审计的周年帐目
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TeH audited balance sheet 经审计的资产负债表
-v*x V;[ auditor 核数师；核数主任；审计师
\FI ^ Vk auditor's certificate 核数师证明书；审计师证明书
|z7dRDU}] auditor's report 核数师报告；审计师报告
c=t*I0-OVS Aussie bond 澳元债券
8D~D d!~P austerity budget 紧缩预算
&y3B)#dIJ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
w?a i,Pw Australia All Ordinaries Index 澳洲所有普通股票指数
~&[u]u[ Australian Dollar [AUD] 澳元
V/UB9)i+ Australian Options Market 澳大利亚期权市场
._BB+G Australian Securities Commission 澳洲证券事务监察委员会
<jL#>L%% Australian Society of Certified Practising Accountants 澳洲执业会计师公会
$u,G Vq~ Australian Stock Exchange 澳大利亚证券交易所
"=`~iXT{e Austrian Schilling [ATS] 奥地利先令
A[Cg/
+Z authentication 认证；鉴证
A1!:BC authority to purchase 委托购买证；委购书
#6FaIq92V authorization 认可；核准；授权；授权书
Y<ElJ>A2I authorization by direction 指示授权
$PfV<Yj'B authorization by instruction 指令授权
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authorization by warrant 令状授权
chwh0J; authorization of unit trust 单位信托的认可
vadM1c* z authorized agent 指定代理人
&kq7g Cd authorized capital 法定资本
j[T%'% authorized clerk 出市员
I;iR(Hf)?q authorized dealer 认可交易商
lWl- @ *' authorized financial institution 认可财务机构
w})NmaT;YF authorized fund 认可基金
`hF;$ authorized fund house 获授权的基金公司；认可基金公司
JE%i-UVH+; authorized institution 认可机构
l_sg)Vr/b authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
v =bv@c authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ZmO' IT=Ye authorized insurer 获授权保险人；获认可承保人
Hrv),Ce authorized investment 特准投资项目
wL|7mMM , authorized person 获授权人
hd=j56P5P authorized representative 获授权代表
= P8 ~n2V authorized share capital 法定股本
}-@I#9 automated quotation system 自动报价系统
tYI]=: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
e>(Wvb&4 自动交易系统〔香港期货交易所有限公司〕
:dbV2'v IQ automatic adjustment mechanism 自动调整机制
B(E tXB9 automatic adjustment system 自动调整系统
v7$9QVze Automatic Clearing House 自动票据交换所
B #H2RTc automatic exchange rates accumulation system 自动化汇率累集系统
$:HLRl{2E Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
W.GN0(uG automatic teller machine [ATM] 自动柜员机
<VgE39 [ autopay 自动转帐
c( 8W8R available assets 可用资产
k%a?SU<f available fiscal reserve 现存财政储备
x_pMG!2 available profit 可用利润
;op'V6iG Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
6g5]=Q@U: average 平均；平均数；海损
*kV#)j average basic salary 平均基本薪金
v @_?iC"` average consumer expenditure 平均消费开支；一般消费开支
YmA) @1@U average cost 平均成本
zXDd,ltm average cost of land production 增辟土地平均成本
oYGUjI average daily turnover 平均每日成交额
)da:&F - average daily wage rate 平均每日工资率
t)`+d=P average expenditure pattern 平均开支模式
=z']s4 average growth rate 平均增长率
Fj48quW1\P average net fixed assets 固定资产平均净值
FRD<0o /` average of relatives 相对价格平均数
fzOMX
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*@=fq|6l 2 average propensity to consume 平均消费倾向；一般消费倾向
A< 1l^%i average propensity to save 平均储蓄倾向；一般储蓄倾向
dR%q1Y&` average rate 平均率
o|BFvhg average revenue 平均收入；平均收益
="=#5C average stock 平均库存；平均存货
k@lXXII ? average yearly rent 平均年租
f>b!-| avoidance of double taxation 避免双重课税
5]Z] j[8Y avoidance of tax 避税
