A:
Mc sTe|X A share Ａ股；甲类股份
)w~Fo, abatement of tax 减税；减扣免税额
Nf,Z; 5 e ABN AMRO Bank N.V. 荷兰银行
<S"~vKD' above-the-line expenditure 线上项目支出；经常预算支出
De
*7OC above-the-line receipt 线上项目收入；经常预算收入
["<nq`~ ABSA Asia Limited 南非联合亚洲有限公司
~!6K]h B4 absolute change 绝对数值变更
Tn-C>=tR~% absolute expenditure 实际开支
DdV'c@rq + absolute guideline figure 绝对准则数字
iyx>q!P absolute interest 绝对权益
w&&2H8 absolute order of discharge 绝对破产解除令
' $|UwT`s absolute profit margin 绝对利润幅度
a.F Al@Br absolute value 实值；绝对值
)8 gGv absolutely vested interest 绝对既得权益
sE(HZR1 absorbed cost 已吸收成本；已分摊成本
1-SVCk
- absorption 吸收；分摊；合并
A!W0S absorption rate 吸收率；摊配率；分摊率
JEn3`B!* ACB Finance Limited 亚洲商业财务有限公司
r WtZj} A acceptable form of reciprocity 合理的互惠条件
=#5D(0Ab acceptable rate 适当利率；适当汇率
beY=g7| acceptance agreement 承兑协议
)+I.|5g acceptance for honour 参加承兑
ZBD;a;wx acceptor 承兑人；接受人；受票人
vP!GJX &n5 acceptor for honour 参加承兑人
mumXUX accident insurance 意外保险
]pA(K?Lbg Accident Insurance Association of Hong Kong 香港意外保险公会
\79X{mcd accident insurance scheme 意外保险计划
*2 "6fX[ accident year basis 意外年度基准
Die-@z|Y accommodation 通融；贷款
eZhPu'id\s accommodation bill 通融票据；空头票据
k ^'f[|} accommodation party 汇票代发人
?q2j3e[> account balance 帐户余额；帐户结余
UO`;&e-DB account book 帐簿
ajhEL?%D account collected in advance 预收款项
z:Sigo_z[ account current book 往来帐簿
D bX{#4l x account of after-acquired property 事后取得的财产报告
{aKqXL[ UP account of defaulter 拖欠帐目
z5\;OLJS, account payable 应付帐款
-php6$| account payee only [A/C payee only] 只可转帐；存入收款人帐户
Ths_CKwgWY account receivable 应收帐款
D,l,`jv* account receivable report 应收帐款报表
$L4/I !Yf account statement 结单；帐单；会计财务报表
5vzceQE} account title 帐户名称；会计科目
wHjLd$ +o accountant's report 会计师报告
!#ri5{od Accountant's Report Rules 会计师报告规则
~i B gw&Y accounting and auditing procedure 会计与审计程序；会计与核数程序
>>d m }X Accounting Arrangements 《会计安排》
a[bB T@f accounting basis 会计基础
YO)$M-]>%J accounting by Official Receiver 破产管理署署长呈交的帐目
q =HHNjj8 Accounting Circular 《会计通告》
vE M(bT=H accounting class 会计类别
n]W_e accounting date 记帐日期；会计结算日期
%3;Fgk y accounting for money 款项核算
!4"sX+z9 Accounting Officer 会计主任
5@Bu99` accounting period 会计报告期；会计期
]36sZ
* accounting policy 会计政策；会计方针
mwv(j_ accounting practice 会计惯例
=]R3& ]#n accounting principle 会计准则
0X2@CPIFf accounting record 会计记录
MWk:sBCqr accounting report 会计报告
;#G oGb4AM Accounting Services Branch [Treasury] 会计事务部〔库务署〕
+eX)4 8 Accounting Society of China 中国会计学会
| aQ"3d accounting statement 会计报表
EUYCcL'G accounting system 会计制度；会计系统
_:n b&B accounting transaction 会计事项；帐务交易
3CjL\pIC accounting treatment 会计处理
FU K3)lT accounting year 会计年度
l7(!`NPbC accretion 增值；添加
gJt`?8t accrual 应计项目；应累算数目
*=" 8?Z accrual basis 应计制；权责发生制
jdeV|H} u accrual basis accounting 应计制会计；权责发生制会计
-u!qrJ*Z accrue 应累算；应计
yj 6@7@l>A accrued benefit 应累算利益
rI$`9d accrued charges 应计费用
57{oh") accrued cumulative preference share dividend 应累算的累积优先股股息
b<I9 MR accrued expenses 应累算费用
UnDgu4#R`A accrued interest payable 应付利息；应计未付利息
fJ*:{48 accrued interest receivable 应收利息；应计未收利息
< |O^ >s; accrued right 累算权益
`7aDEzmJ accruing profit 应累算的利润
:A46~UA!$ accumulated fiscal reserve 累积财政储备
E{xVc;t accumulated profit 累积利润；滚存溢利
pqM~l & accumulated reserve 累积储备
jkAAqR R accumulation of surplus income 累积收益盈余
d<w~jP\ acquired assets 既得资产
I[MgIr^ acquisition 收购；购置；取得
h 6G /O`: acquisition cost 购置成本
>>[/UFC)n acquisition expenses 购置费用
j cCoan acquisition of 100% interest 收购全部股权
\hO2p 6 acquisition of control 取得控制权
sGDV]~E acquisition of fixed assets 购置固定资产
j;yf8Nf acquisition of shell “买壳”
&MR/6"/s acquisition price 收购价
Mkp/0|Q* act of God 天灾
YIt9M,5/Q acting partner 执事合伙人
M
x5`yT7 active market 买卖活跃的市场；交投畅旺的市场；旺市
gsar[gZ active partner 积极参与的合伙人
$$i. O } active trading 交投活跃
.o%^'m"=D[ actual circulation 实际流通
7x] 4`#u actual cost 实际成本
Q0?\]2eet9 actual expenditure 实际开支；实际支出
X C86-b)E actual income 实际入息；实际收入；实际收益
bo"%0 ?3n actual market 现货市场
5\mTr)\R actual price 现货价；实际价格
n; HHogA actual profit 实际利润
eC
DIwB28 actual quotation 实盘；实际价位；实际报价
8GPIZh'0 h actual year basis 按实际年度计算
\2[<XG(^ actuals 实货
T G48%L actuarial investigation 精算调查
\u-0v.+| actuarial principle 精算原则
Mj>}zbpk / actuarial report 精算师报告
"}WJd$ Actuarial Society of Hong Kong 香港精算学会
o 6 {\Zzp actuarial valuation 精算师估值
S&O3HC actuary 精算师
] U@o0 ad referendum agreement 暂定协议；有待覆核的协定
-!RtH |P ad valorem duty 从价税；按值征税
4!62/df ad valorem duty system 从价税制
%1
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?)Nj c&G ad valorem tariff 从价关税
uaw~ r2 additional allowance 额外免税额
?[TfpAtQ` additional amount for unexpired risk 未过期风险的额外款额
dCYCHHHF additional assessable profit 补加应评税利润
9 A,Z|q/z5 additional assessment 补加评税
;^
wd_ additional commitment 额外承担
{n3EGSP# additional commitment vote 额外承担拨款
psh^MX)Q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
yZ]:y-1 additional dependent parent allowance 供养父母额外免税额
4 PL k additional provision 额外拨款
ubsSa}$q additional stamp duty 附加印花税
#BVtL :x@ additional tax 补加税罚款；补加税款
I:&/`K4,x, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`Ycf]2.,$ adjudged bankrupt 被裁定破产
R9We/FhOY adjudicated bankrupt 裁定破产人
m .IU ;cR adjudication fee 裁定费；评定印花税额手续费；评估契据费
lLq< xf adjudication of bankruptcy 裁定破产；宣告破产
#T K~eHi adjudication of insolvency 裁定无力偿还债务
h/eR adjusted actual 经调整的实数；调整后的实数
g]@ (E adjusted current assets 经调整的流动资产；调整后的流动资产
z2 gk[zY& adjusted figure 经调整的数字；调整后的数额
Zv]x'3J #Y adjusted liabilities 经调整的负债；调整后的负债
yfQ5:X adjusted loss 经调整的亏损；调整后的亏损
z@|dzvjl
Q 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
A$0H
.F> adjusted profit 经调整的利润；调整后的利润
8VG!TpX/B adjusted surplus 经调整的盈余额；调整后的盈余额
c'6g*%2k adjusted value 经调整的价值；调整后的价值
'XQ`g CF= adjustment 调整；修订；理算〔保险〕
in <(g@Zg adjustment centre 调剂中心
$\o {_?}1 adjustment lag 调整过程的时间差距；调整时差
vgt]:$ adjustment mechanism 调整机制
M4LP$N adjustment of loss 亏损调整
E9\v A*a adjustment process 调整过程；调整程序
' # NcZy adjustment range 调整幅度
k- V ,~c administered exchange rate 受管制汇率
~9^)wCM+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
M$ 4k; administration expenses 行政费用
e"]8T }, administration fee 手续费；行政费
W/z7"# administration in bankruptcy 破产管理
VpfUm?Nq administration order 遗产管理令
[u@Jc , administrator 管理人；遗产管理人
0<"k8
k@J administrator of the estate 遗产管理人
<tpmUA[] admission of debt 债项承认书
'crlA~&#/ admission of proof 接纳债权证明
c5 q9 LQ/ advance 放贷款项；垫付款项；预支款项；预付款项
5wB => advance account 暂支帐目；预付款帐户
[L`ZE *z advance compensation 预付补偿金
0C<[9Dl.G8 advance from shareholder 股东垫款
M}:=zcZ l advance pending reimbursement 预支以待日后付还
+;BAV advanced economy 先进经济体系
exh/CK4; advancement 预付；预付财产
|Z\R*b" advances warrant 垫款令
X)SDG#&+bF advancing 贷出
3P~o"a> adverse balance 逆差
j1?j6s adverse exchange 逆汇
(@X~VACT advertisement addressed to shareholders 在报章刊登的致股东通告
Wc3kO'J advice for collection 托收通知书
fy@avo9 advice of drawing 提款通知书；汇票通知书
H>Q%"| advice of payment 付款通知
&*G<a3 Q Advisory Committee [Securities and Futures Commission]
j.~!dh$mg 谘询委员会〔证券及期货事务监察委员会〕
] $ afC!Z Advisory Committee on Diversification 经济多元化谘询委员会
`
8W* affidavit 誓章；遗产申报誓章
lPH%Do>K affidavit of no receipt 述明无收款的誓章
2Y}?P+:%> affiliate 联号；联营公司；附属公司
lN,/3\B affiliated company 附属公司；联号；联营公司
H|ozDA affirmation [estate duty] 非宗教式宣誓〔遗产税〕
=4uSFK_L affordability 负担能力
AIb2k African Development Bank [AfDB] 非洲开发银行
r`&- 9"+ after-acquired property 事后取得的财产
?1L.:CS after-hours dealing 市后交易
7*j
(* after-tax profit 税后盈利；税后利润；税后溢利
eD$M<Eu agency agreement 代理协议
"gd=J_Yw agency expenses 代理机构的开支
4${jr\q] agency fee 代理费
~DO4, Agency Law 《代理法》
')a(.f agent 代理人；承销人
5vo.[^ty agent of company 公司代理人
j.a`N2]WE agent's fee 代理人费；经纪费
hPq%L c aggregate 总计；总数；总体数字
kdz=ltw aggregate amount 总款额；总额
IcP)FB 4 aggregate assets and liabilities 总体资产与负债
4=uhh
aggregate at constant price 按固定价格计算的总体数字
}(a+aH H aggregate demand 总需求
O/:UJ( e{ aggregate gross position 总持仓量
[' z[ aggregate limit 总限额
7\_o.(g#- aggregate of salaries tax 合计薪俸税
4tg<iH{ aggregate performance 总体表现；总体业绩
8u[-'pV! aggregate supply 总体供应
i's t w6*J aggregate surplus 总盈余
h%WE=\,Qp aggregate total 整体总额
VxP&j0M> aggregate value 总值；合计价值
%0#1t 5g aggregated basis 合计基准
A5,t+8`aci aggregated net chargeable income 合计应课税入息实额
- (#I3h;I aggregation 合并计算；合计；总和
EM >}0V aggregation of incomes of husband and wife 夫妇入息合并计算
%h1N3\y9i( aggregation of property 财产的总和
y(R?
,wa=] agio 差价；贴水
Y V=QF
J' 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》
2|\A7. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*5bLe'^\|K 《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》
Y_`- 9'& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<Q|d&vDVfV 《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》
5J8r8` t Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
'` 'GK&) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Y@'8[]= 0 agreement for a settlement 授产协议
f3 `7tA agreement for assignment 转让协议
V"cKJ;s agreement for sale 售卖协议；买卖协议
A!1;}x agreement for sale and purchase 买卖协议
q&C""!h^ agreement for the payment of interest 支付利息协议
!4] 9!<.k agreement for the repayment of money 还款协议
kyR*D1N&) agreement of reinsurance 再保险协议
tx?dI y; Agricultural Bank of China 中国农业银行
CctJFcEZ air passenger departure tax 飞机乘客离境税
%;#^l +UB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
cj11S>D airport tax 机场税
MX@IHc alcohol duty 酒精税
>#ZUfm{k$ alienation 让与；让渡；转让
^
9!!;) alimony 生活费；赡养费
h |X^dQb] All Ordinaries Index [AOI] 所有普通股指数
$ d?.2Kg all risks 全险；综合险
VDTcR All Sales Record for Stock Market 《股票市场成交报告》
KfF!{g f Allied Capital Resources Limited 新联财务有限公司
>u9Nz0?j all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Uye|9/w8 ! allocation letter 拨款信件
W0I#\b18 allocation of fund 分配款项；预留款项
Bc3:}+l allocation of profit 利润分配；溢利分配
9Fn\FYUq allocation warrant 拨款令
! 8`3GX:B_ allotment 分配；配股
;#w3 {
NB allotment notice 股份配售通知；配股通知
V I%
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IK*07h/! allowable 可获宽免；免税的
vn/.}GkpU allowable business loss 可扣除的营业亏损
UGK*G y allowable expenses 可扣税的支出
% `Z! 4L allowance 免税额；津贴；备抵；准备金
F R| &^j6 allowance for debts 债项的免税额
~
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Fl(T\-Eu allowance for funeral expenses 殡殓费的免税额
`y+tf?QN allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Ty88}V allowance for repairs and outgoings 修葺及支出方面的免税额
Z`YJBcXR allowance to debtor 给债务人的津贴
}i!J/tJ)b alteration of capital 资本更改
0p89: I *0 alternate trustee 候补受托人
UA|u U5 Q amalgamation 合并
HSq}7S&U ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
A 7[:5$ ambit of charges 征税范围；收费范围
Cu6%h>@K$ amended valuation 经修订的估值
YKQr,
Now American Commodities Exchange 美国商品交易所
uw lr9nB American Express Bank Limited 美国运通银行
iiK]l American Stock Exchange 美国证券交易所
@JdZ5Q amortization 摊销
Haqm^Ky$ amount due from banks 存放银行同业的款项
<FZ@Q[RP amount due from banks abroad 存放海外银行同业的款项
e}1uz3 Rh amount due from holding companies 控股公司欠款
^pHq66d%Z amount due from local banks 存放本港银行同业的款项
},|M9 I0 amount due to banks 银行同业的存款
n]he-NHP amount due to banks abroad 海外银行同业的存款
#m={yck * amount due to holding companies 控股公司存款
$AHQmyg< amount due to local banks 本港银行同业的存款
EqI(|bFwy amount due to outport banks 外埠银行同业的存款
k{t`|BnPKB amount for note issue 发行纸币的款额
I}R0q amount of bond 担保契据的款额
P;4w*((} ~ amount of consideration 代价款额
37}D9:#5C amount of contribution 供款数额
w3$ amount of indebtedness 负债款额
#c2ymQm amount of principal of the loan 贷款本金额
ut r: J amount of rates chargeable 应征差饷数额
qe5fek y amount of share capital 股本额
J=/5 }u_gw amount of sums assured 承保款额
(Cq n6 dWK amount of variation 变动幅度
:%IoM E amount of vote 拨款数额
6-O_\Cq8 amount payable 应付款额
m# =z7.XrX amount receivable 应收款额
$ `7^+8vHV Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7 [0L9\xm analysis 分析
s JNFFOz ancillary risk 附属风险
$ MC)}l annual account 周年帐目；周年帐目报表；年度决算；年结
O$cHZs$ annual accounting date 年结日期
G8Du~ h!!U annual allowance 每年免税额；年积金；年度津贴；年津
F :a ILx annual balance 年度余额
W%\ C_ annual disposable income 每年可动用收入
{s;U~!3aY annual estimates 周年预算
E lUEte Z annual fee 年费
6uR^% W8] annual general meeting 周年大会
m^qBx A annual growth rate 年增率；每年增长率
bV"G~3COy annual long-term supplement 长期个案每年补助金
7%sdtunf` annual pensionable emolument 可供计算退休金的年薪
JfPD}w annual report 年报
-IV]U*4 Annual Report on the Consumer Price Index 《消费物价指数年报》
++E 3] X| annual return 周年报表；周年申报表；每年报税表格
Z@r.pRr'
Annual Return Rules 《周年报表规则》
{5
sO annual review of consumer prices 每年消费物价回顾
$q 2D+_ annual roll-forward basis 逐年延展方式
q:g2Zc'Y~W annual salary 年薪
=G]@+e annual statement 年度报表；年度决算表
)+fh-Ui 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
ZK)%l~ J annuitant 年金受益人
#Qkroji
qw annuity 年金
fum0>tff annuity contract 年金合约
x#:| }pR annuity on human life 人寿年金
" ^Ybs'-
antecedent debt 先前的债项
G+F: 99A ante-dated cheque 倒填日期支票
!^ _ "~ anticipated expenditure 预期开支
7VP32Eh[ anticipated net profit 预期纯利
+]Y,q
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k!{p7*0 anti-inflation measure 反通货膨胀措施
$kQ~d8 O anti-inflationary stance 反通货膨胀立场
fDP$ sW apparent deficit 表面赤字
nl9P,
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,UuH} E apparent partner 表面合伙人
CJhL) 0Cs application for personal assessment 个人入息课税申请书
3)RsLI9 application of fund 资金应用
0#MqD[U( application to release as liquidator and to destruct the books of accounts and documents
//aF5 :Y# 申请免除清盘人职务及毁灭帐簿与文件
Gw1@ KKg appointed actuary 委任精算师
=)7s $
p appointed auditor 委任核数师；委任审计师
LcE+ GC appointed trustee 委任的受托人
" ]G\9b) appointer 委任人
AQ ='| % apportioned pro rata 按比例分摊
\Acqr@D apportionment 分配；分摊
Pfs;0}h5 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
> +[&3u apportionment formula 分摊方程式
2;?I>~ apportionment of estate duty 遗产税的分摊
)YqXRm appraisal 估价；评估
FLY
Ca appreciable growth 可观增长
,`aq +K appreciable impact 显着影响
FKmFo^^0 appreciable increase 可观增长
Sr?# S appreciation 增值；升值
JwXT%op9RP appreciation against other currencies 相对其他货币升值
`[n(" 7, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
GDuM Y\1 appreciation tax 增值税
*Aa?yg:= appropriation 拨款；拨用；拨付
!3ctB3eJ appropriation account 拨款帐目
n\Lb.}]1~ Appropriation Bill 拨款法案
l\n@ cQR appropriation-in-aid system 补助拨款办法
&>Vf a approved assets 核准资产
[2Ud]l:6E approved basket stock 认可一篮子证券
aT`%;i^ approved budget 核准预算
3Gip<\$v approved charitable donation 认可慈善捐款
fS`$'BQ approved charitable institution 认可慈善机构
gatB QwJb9 approved currency 核准货币；认可货币
'R:"5 d approved estimates 核准预算
NG6& :4! approved estimates of expenditure 核准开支预算
.AU)*7Gh approved overseas insurer 核准海外保险人
Ct% x&m: approved overseas trust company 核准海外信托公司
G2FXrkU approved pooled investment fund 核准汇集投资基金
J^g!++|2P approved provident fund scheme 认可公积金计划
dYgXtl=#j approved provision 核准拨款
T|6a("RL approved redeemable share 核准可赎回股份
>_LDMs[-p approved regional stock 认可地区性证券
Tq4- wE+ approved retirement scheme 认可退休金计划
W='> :H approved subordinated loan 核准附属贷款
%x}
O1yV arbitrage 套戥；套汇；套利
n9xAPB } arbitrageur 套戥者；套汇者
)<Hd T arbitrary amount 临时款项
s
S7c! arrangement 措施；安排；协定
J:\|Nc? arrears 欠款
[r[ =W! arrears of pay 欠付薪酬
-bU oCF0 arrears of revenue 逾期未收税款；逾期未收的帐项
;I !MLI articles of association 组织章程；组织细则；组织章程细则
jXMyPNT K Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
xagBORg+Bd ascertainment of profit 确定利润
Y"wUt & "Asia Clear" “亚洲结算系统”
AoI /n4T^ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
g"> {9 YE Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
# m *J& Asian Development Fund [ADF] 亚洲发展基金
:dqn h Asian dollar bond 亚洲美元债券
= i7`ek Asian dollar market 亚洲美元市场
ziCHjqT Asian dollar rate 亚洲美元利率
,YMp<C Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
aT$9; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Xqm::1(-( asked price 沽盘；喊价；索价；卖方报价
.>IhN 5 assessable income 应评税入息
MHC^8VL assessable loss 应评税亏损
_> *j H' assessable profit 应评税利润
!U~WK$BP assessable value 应评税值
GF^071]G assessed profit 估定利润
6}oXP_0U assessed value 经评估价值
,9o"43D:a| assessment 评税；评定；估价；评税单
d B5b@9* assessment number 评税编号；估价编号
>#y^;/bb assessment of additional tax 补加税评税
}B.H|*uO assessment of performance 业绩评估；实绩评价
5>\/[I/! Assessor 评税主任
[ E
] E asset price bubbles 资产价格泡沫
c*@E_}C# asset-backed securities 具资产保证的证券
g'm+/pU)w) assets accretion 资产增值
1OF&
* assets and liabilities 资产与负债
E3iW-B8u8 assets betterment statement 资产递增表；资产改进表
:B:"NyPA assets lending 实物放款；有抵押贷款
6 M*O{f assets of the company passing on the death 死者去世时转移的公司资产
hHMN6i assets pledged as security for liabilities 用作负债抵押的资产
byfJy^8G assets portfolio 资产投资组合
iS<I0\D assets price 资产价格
o$Z6zm xO assets quality 资产质素
b^$|Nz;
assets realization 资产变现
DY?Kfvef assets refinancing arrangement 资产再集资安排
|Xk4&sDrK assets securitization 资产证券化
Z7?~S2{c assets situated outside Hong Kong 在香港以外地方的资产
'`uwJ &@ assets stripping 削减资产；拆卖资产
w L:flH@ assets value 资产值
3z&Fi;<+j assignee 承让人
< "r#:Wr assignment 转让；转让书；转让契
f|tjsZxQ assignment of interest 权益转让
9BuSN*4 assignment of letters patent and trade mark 专利证书及商标转让
/Dj=iBO assignment of property 物业转让；物业转让书
*9{Z$ IA9w assignment right 转让权
7F{3*`/6 assignor 转让人
9c6gkt9eB associate 有联系的人；有关连人士；相联者；合伙人；联系人
D'Y-6W3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
m-*hygkcDu associate member 附属会员
vCw e'q`1 associated body corporate 相联法人团体
H " dJ6 associated company 相联公司；联属公司
iB& 4>+N+ associated corporation 相联法团
z=3\Ab Association of Chartered Certified Accountants [ACCA] [United Kingdom]
-#HA"7XOE 公认会计师公会〔英国〕
hs$GN] Association of Futures Exchange Brokers 香港期货经纪协会
0PrLuejz Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
t?'!$6 association of underwriters 承保人组织
~S7 D>D3S assumption of control 接管
aiu5}%U assurance 担保；保险；转易；转易书
@0u~ ?!g@ assurance of interest 权益的转易
l|k`YC x at 19XX price 按一九ＸＸ年价格计算
z\%Ls
at a discount 按赔价计算；按贴水价格计算；打折扣
_c_[ C*T] at a premium 按溢价计算；按升水价格计算
x}8yXE" at call 通知付款；按通知
Gvr @|{k at constant market price 按固定市价计算
A* /Hj TX at constant price 按固定价格计算
pv Gf\pu at cost 按成本计算
+y3%3EKs1~ at current market price 按当时市价计算；按现时市价计算
aN8|J?JH at current price 按当时价格计算；按现时价格计算
LB a[:j2 at factor cost 按要素成本计算；按生产要素成本计算
3 C<L at money-of-the-day price 按付款当日价格计算
cZ2kYn 8 at or better 按指定或较佳价位〔买卖指令〕
[CXrSST")E at par 按面值计算；平价
b KN@j'M at sight 见票即付
<y H4HY at the close 按收市盘
J.xPv)1' at the opening 按开市盘
*=I}Qh( 1 attestation 见证；见证条款
v63"^%LX at-the-money option 平价期权
?I~()]k5 attorney 受权人；受托代表人
<y NM%P<Oy attornment 新拥有人承认书
V1 3N}] attributable profit 可归属利润
70Wgg ty attributable share value 可归属股份价值
?1K#dC52# Auckland Stock Exchange 奥克兰证券交易所
vbC\?\ _ auction 拍卖
W1|0Yd ;P auctioneer 拍卖商
K #=* 9S audit 审计；核数
EH!
q=&d Audit Commission 审计署
< F.hZGss7 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3GhRWB-U 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
!~rY1T~ audit review 帐目审查
NP/Gn6fr Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[J4gH^Z_
audited account 审计帐目；经审计的帐目
io-![^{ audited annual account 经审计的周年帐目
LH8 fBhw audited balance sheet 经审计的资产负债表
)]H-BIuGm auditor 核数师；核数主任；审计师
r'HtZo$^R auditor's certificate 核数师证明书；审计师证明书
G#u6Am)T auditor's report 核数师报告；审计师报告
hUp.tK:X7o Aussie bond 澳元债券
!FElW`F austerity budget 紧缩预算
[k;\S XDZo Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
w"cZHm Australia All Ordinaries Index 澳洲所有普通股票指数
:lPb.UCY Australian Dollar [AUD] 澳元
n
T{3o;A Australian Options Market 澳大利亚期权市场
U$W xHYo Australian Securities Commission 澳洲证券事务监察委员会
K|hjEQRv Australian Society of Certified Practising Accountants 澳洲执业会计师公会
nwF2aRNV Australian Stock Exchange 澳大利亚证券交易所
@c;|G$E@3 Austrian Schilling [ATS] 奥地利先令
J :V 6 authentication 认证；鉴证
5',8 ziJQ authority to purchase 委托购买证；委购书
)W;o<:x3 authorization 认可；核准；授权；授权书
4; 0lvDD authorization by direction 指示授权
5n9B?T8C authorization by instruction 指令授权
]);%wy{H o authorization by warrant 令状授权
Hn%xDJ' authorization of unit trust 单位信托的认可
(2^gVz=j authorized agent 指定代理人
2[O&NdP\Zk authorized capital 法定资本
/2=#t-p+ authorized clerk 出市员
pxCK;] authorized dealer 认可交易商
C8 xZ;V ] authorized financial institution 认可财务机构
%}Ss,XJ authorized fund 认可基金
x:7b/ j - authorized fund house 获授权的基金公司；认可基金公司
!`,Sfqij authorized institution 认可机构
CzRc%%BA authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ho g=ut authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8o'_`{ba authorized insurer 获授权保险人；获认可承保人
:+z4~%
jA authorized investment 特准投资项目
"AnC?c9?-^ authorized person 获授权人
;h*K }U authorized representative 获授权代表
`Nb[G)Xh authorized share capital 法定股本
XkXHGDEf 1 automated quotation system 自动报价系统
T>2[=J8U Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
B"TAjB&
* 自动交易系统〔香港期货交易所有限公司〕
P(,p'I;j automatic adjustment mechanism 自动调整机制
DVB{2~7 4 automatic adjustment system 自动调整系统
['B?i1 . Automatic Clearing House 自动票据交换所
& :d H, automatic exchange rates accumulation system 自动化汇率累集系统
Q;43[1&3w Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
gy 3i+J automatic teller machine [ATM] 自动柜员机
a1t4Dd autopay 自动转帐
x7j C)M<k0 available assets 可用资产
X.f> '0i available fiscal reserve 现存财政储备
O&4SCVZp available profit 可用利润
b \$}>O Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Rv$[)`&T average 平均；平均数；海损
&U5{Hm9Ynr average basic salary 平均基本薪金
2[ RoxK m average consumer expenditure 平均消费开支；一般消费开支
%.^_Ps0 average cost 平均成本
T_@K& < average cost of land production 增辟土地平均成本
@` 1Ds average daily turnover 平均每日成交额
*E/`KUG] average daily wage rate 平均每日工资率
|
r&k48@ average expenditure pattern 平均开支模式
T`\x,`
^ average growth rate 平均增长率
t>urc average net fixed assets 固定资产平均净值
:U3kW8;UMP average of relatives 相对价格平均数
qln3 k` average price 平均价格
|"/ 8XA average propensity to consume 平均消费倾向；一般消费倾向
%_RQx2 average propensity to save 平均储蓄倾向；一般储蓄倾向
D#il* average rate 平均率
/H(?
2IHC average revenue 平均收入；平均收益
cDFO; Dr average stock 平均库存；平均存货
%)|9E>fP]N average yearly rent 平均年租
52 fA/sx avoidance of double taxation 避免双重课税
Crho=RJPR avoidance of tax 避税
