A:
/DLr( A share Ａ股；甲类股份
^bF}_CSE abatement of tax 减税；减扣免税额
\z2vV +f ABN AMRO Bank N.V. 荷兰银行
y' 2<qj above-the-line expenditure 线上项目支出；经常预算支出
' " Bex` above-the-line receipt 线上项目收入；经常预算收入
V %i<;C ABSA Asia Limited 南非联合亚洲有限公司
Zk w J.SuU absolute change 绝对数值变更
B#J{ F absolute expenditure 实际开支
$`E4m8fX absolute guideline figure 绝对准则数字
V78Mq:7d absolute interest 绝对权益
x*:n4FZ7b absolute order of discharge 绝对破产解除令
P1dN32H
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!?yxh/>lM absolute value 实值；绝对值
^%-NPo< absolutely vested interest 绝对既得权益
G=vN;e_$_b absorbed cost 已吸收成本；已分摊成本
g<M0|eX@~ absorption 吸收；分摊；合并
eT;AAGql absorption rate 吸收率；摊配率；分摊率
1UC2z M" ACB Finance Limited 亚洲商业财务有限公司
6(:)otz acceptable form of reciprocity 合理的互惠条件
*hV4[= acceptable rate 适当利率；适当汇率
1oB$MQoc acceptance agreement 承兑协议
|p;4dL acceptance for honour 参加承兑
fwR GT|":B acceptor 承兑人；接受人；受票人
0rV/qMo;K acceptor for honour 参加承兑人
2q+la|1Cr accident insurance 意外保险
DKR<W.!*t Accident Insurance Association of Hong Kong 香港意外保险公会
OdO{xG G@ accident insurance scheme 意外保险计划
{PL ,VY)Z accident year basis 意外年度基准
BeAk 21xb accommodation 通融；贷款
SO7(K 5H , accommodation bill 通融票据；空头票据
r Z pbu>S accommodation party 汇票代发人
C=8H)Ef,l account balance 帐户余额；帐户结余
cvxIp#FbW account book 帐簿
,&0Z]* account collected in advance 预收款项
`$H7KI G account current book 往来帐簿
Xu6jHJ@ x account of after-acquired property 事后取得的财产报告
JFe4/
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g .3 f2w account payable 应付帐款
$,!hD\a account payee only [A/C payee only] 只可转帐；存入收款人帐户
p#)e:/Qy account receivable 应收帐款
,Ak ^nX account receivable report 应收帐款报表
Nc,*hsx' account statement 结单；帐单；会计财务报表
fQxSMPWB account title 帐户名称；会计科目
&Y{F?
c^ accountant's report 会计师报告
x 96}#0' Accountant's Report Rules 会计师报告规则
l+oDq'[q" accounting and auditing procedure 会计与审计程序；会计与核数程序
b S, etd Accounting Arrangements 《会计安排》
KvGbDG accounting basis 会计基础
;.\g-`jb accounting by Official Receiver 破产管理署署长呈交的帐目
r8sdzz% Accounting Circular 《会计通告》
q5!0\ o: accounting class 会计类别
/\~l1.6` accounting date 记帐日期；会计结算日期
R;%^j=Q accounting for money 款项核算
NOV.Bs{
yL Accounting Officer 会计主任
8:~b
& > accounting period 会计报告期；会计期
miPmpu! accounting policy 会计政策；会计方针
8 ` a,D5U: accounting practice 会计惯例
YRXK@'[= accounting principle 会计准则
L+Eu
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9w zwY[{ accounting report 会计报告
!`Le`c Accounting Services Branch [Treasury] 会计事务部〔库务署〕
CK=ARh#|
Accounting Society of China 中国会计学会
Vfb<o"BQk accounting statement 会计报表
@?m+Z"o|z accounting system 会计制度；会计系统
`nKJR'QC accounting transaction 会计事项；帐务交易
>;m{{nj accounting treatment 会计处理
(:JjQ`i accounting year 会计年度
)q^(T1 accretion 增值；添加
0Qt~K#mr/ accrual 应计项目；应累算数目
iW'_R{)T accrual basis 应计制；权责发生制
#T[%6(QW accrual basis accounting 应计制会计；权责发生制会计
L+7*NaPY* accrue 应累算；应计
7$K}qsr< accrued benefit 应累算利益
R \ia6 accrued charges 应计费用
iEe#aO"D! accrued cumulative preference share dividend 应累算的累积优先股股息
iFSJ4 W( accrued expenses 应累算费用
a"k'm}hVY$ accrued interest payable 应付利息；应计未付利息
6`1k
^ accrued interest receivable 应收利息；应计未收利息
ekrBNDs9 accrued right 累算权益
nYhp`!W4; accruing profit 应累算的利润
s~=g*9 9H accumulated fiscal reserve 累积财政储备
KLW&bJ$|j accumulated profit 累积利润；滚存溢利
S3QaYq"v accumulated reserve 累积储备
R#D#{ cC( accumulation of surplus income 累积收益盈余
Y!F!@`%G acquired assets 既得资产
uO"y`$C$_ acquisition 收购；购置；取得
/Ad6+cY acquisition cost 购置成本
v3~FR,Kl acquisition expenses 购置费用
\PzN XQ$ acquisition of 100% interest 收购全部股权
NfOp=X?Y acquisition of control 取得控制权
RFB(d=o5S acquisition of fixed assets 购置固定资产
Ll?g.z" acquisition of shell “买壳”
vABXX B acquisition price 收购价
>C:If0S4X act of God 天灾
EPv%LX_j acting partner 执事合伙人
b 1 H7 active market 买卖活跃的市场；交投畅旺的市场；旺市
URLk9PI active partner 积极参与的合伙人
x+K gc[r active trading 交投活跃
UP R/XQ actual circulation 实际流通
%iX/y actual cost 实际成本
h>| g2h actual expenditure 实际开支；实际支出
N70zjy4?fL actual income 实际入息；实际收入；实际收益
n? }5 ! actual market 现货市场
jK e.gA actual price 现货价；实际价格
_%;M9Sg3 actual profit 实际利润
3h LqAj actual quotation 实盘；实际价位；实际报价
72u db^ actual year basis 按实际年度计算
:1*zr actuals 实货
9Eu #l V actuarial investigation 精算调查
sLZ>v actuarial principle 精算原则
8sH50jeP actuarial report 精算师报告
B O]=vH Actuarial Society of Hong Kong 香港精算学会
v"/TmiZ actuarial valuation 精算师估值
ZOC#i i`: actuary 精算师
F'rt>YvF ad referendum agreement 暂定协议；有待覆核的协定
T30Zk *V ad valorem duty 从价税；按值征税
",T` \8&@e ad valorem duty system 从价税制
h^Qh9G0dn
ad valorem fee 从价费
ET e- ad valorem tariff 从价关税
"U*5Z:8?9 additional allowance 额外免税额
YroNpu]s additional amount for unexpired risk 未过期风险的额外款额
I
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g1 ytT%] additional assessment 补加评税
dGU8+)2cn additional commitment 额外承担
K0v.3 additional commitment vote 额外承担拨款
?3Pazc]+| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
JA< :K 0 additional dependent parent allowance 供养父母额外免税额
aTG[=)x L additional provision 额外拨款
J$rJd9t additional stamp duty 附加印花税
W~<m[#:6C additional tax 补加税罚款；补加税款
R2CQXhiJ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\@8*T S adjudged bankrupt 被裁定破产
4
A5 t*e adjudicated bankrupt 裁定破产人
$e*B:}x} adjudication fee 裁定费；评定印花税额手续费；评估契据费
l^
Rm0t_ adjudication of bankruptcy 裁定破产；宣告破产
JCNk\@0i* adjudication of insolvency 裁定无力偿还债务
l 1|~ adjusted actual 经调整的实数；调整后的实数
}I] W'<jY adjusted current assets 经调整的流动资产；调整后的流动资产
/h7.oD8CU adjusted figure 经调整的数字；调整后的数额
P2t_T'R} adjusted liabilities 经调整的负债；调整后的负债
E0<)oQ0Xa> adjusted loss 经调整的亏损；调整后的亏损
"ee'2O adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
zA,/@/'( adjusted profit 经调整的利润；调整后的利润
s%^o*LQ|9 adjusted surplus 经调整的盈余额；调整后的盈余额
(![t_r0 adjusted value 经调整的价值；调整后的价值
Ox|TMSb^ adjustment 调整；修订；理算〔保险〕
_0.pvQ adjustment centre 调剂中心
>(OYK }ZN adjustment lag 调整过程的时间差距；调整时差
HS7_MGU adjustment mechanism 调整机制
Co[n--@C adjustment of loss 亏损调整
Tt%} 4{"
adjustment process 调整过程；调整程序
Nq_A8Ph9 adjustment range 调整幅度
VVFV 8T4 administered exchange rate 受管制汇率
jWSb5#P w Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
| Q5+l.% administration expenses 行政费用
K\aAM;)- administration fee 手续费；行政费
JN|VPvjE administration in bankruptcy 破产管理
M7vj^mt? administration order 遗产管理令
N ocFvF7\ administrator 管理人；遗产管理人
<ZVZ$ZW~D administrator of the estate 遗产管理人
yhwy>12,K admission of debt 债项承认书
P :^= m*d admission of proof 接纳债权证明
7
v~ ro advance 放贷款项；垫付款项；预支款项；预付款项
~#q;bS advance account 暂支帐目；预付款帐户
*Q5x1!#z # advance compensation 预付补偿金
Z}+ yI, advance from shareholder 股东垫款
6"+8M 3M l advance pending reimbursement 预支以待日后付还
/BT1oWi1y advanced economy 先进经济体系
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c$D* advancement 预付；预付财产
<wa(xDBw advances warrant 垫款令
`36N
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k2.G%]j adverse balance 逆差
<6R"h-u" adverse exchange 逆汇
fnWsm4 advertisement addressed to shareholders 在报章刊登的致股东通告
Z7KXWu+6`m advice for collection 托收通知书
.j argvAL* advice of drawing 提款通知书；汇票通知书
{>h97}P advice of payment 付款通知
B4^`Sw Advisory Committee [Securities and Futures Commission]
>(3'Tnu 谘询委员会〔证券及期货事务监察委员会〕
~~q}cywBk Advisory Committee on Diversification 经济多元化谘询委员会
{_(+>v"eJ affidavit 誓章；遗产申报誓章
Zih ?Bm affidavit of no receipt 述明无收款的誓章
,VWGq@o% affiliate 联号；联营公司；附属公司
#%8 w affiliated company 附属公司；联号；联营公司
g|4w8ry affirmation [estate duty] 非宗教式宣誓〔遗产税〕
nP ;;MX:B affordability 负担能力
!k-` eJ| African Development Bank [AfDB] 非洲开发银行
5 VKcV&D after-acquired property 事后取得的财产
A0>x9 XSkJ after-hours dealing 市后交易
> H~6NBd5D after-tax profit 税后盈利；税后利润；税后溢利
q]XHa ," agency agreement 代理协议
m8HYW zN agency expenses 代理机构的开支
A9;0y jae agency fee 代理费
-dG,*0 > Agency Law 《代理法》
$ rB6< agent 代理人；承销人
Y"*:&E2)r agent of company 公司代理人
puF%=i agent's fee 代理人费；经纪费
"H?QqrKx aggregate 总计；总数；总体数字
+Vy_9I(4Z aggregate amount 总款额；总额
0;<OYbm3< aggregate assets and liabilities 总体资产与负债
cgN>3cE aggregate at constant price 按固定价格计算的总体数字
auL^%M|$R aggregate demand 总需求
|Euus5[ aggregate gross position 总持仓量
Pr/]0 <s aggregate limit 总限额
'evv,Q{87 aggregate of salaries tax 合计薪俸税
fGTOIi@# aggregate performance 总体表现；总体业绩
HY*\ k# aggregate supply 总体供应
V7@
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bE4HDq34 aggregate total 整体总额
AerFgQiS aggregate value 总值；合计价值
7w i%j! aggregated basis 合计基准
Q;wB{vr$ aggregated net chargeable income 合计应课税入息实额
'F7VM?HBfg aggregation 合并计算；合计；总和
%t[K36,p aggregation of incomes of husband and wife 夫妇入息合并计算
)$_,?*fq: aggregation of property 财产的总和
)*D 'csGc agio 差价；贴水
+v-LL*fa Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
M _ (2sq Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
o%qkq K1 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
F~R7~ZE Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
c{4R*|^ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
OD|1c6+X Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
,ux+Qz5( 《香港政府和大韩民国政府关于相互促进和保护投资协定》
]7vf#1 i< agreement for a settlement 授产协议
7=3O^=Q ^Q agreement for assignment 转让协议
hy!6g n agreement for sale 售卖协议；买卖协议
n| C|& agreement for sale and purchase 买卖协议
o_rtH|ntX5 agreement for the payment of interest 支付利息协议
6p m~sD agreement for the repayment of money 还款协议
j|(:I: ] agreement of reinsurance 再保险协议
v|&s4x?D Agricultural Bank of China 中国农业银行
=<.F3lo\s air passenger departure tax 飞机乘客离境税
D:m#d.m Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
'HB~Dbq`V airport tax 机场税
+ *.1 }r& alcohol duty 酒精税
0Cq!\nzz alienation 让与；让渡；转让
d1bhJK alimony 生活费；赡养费
w+=Q6]FxJ All Ordinaries Index [AOI] 所有普通股指数
[b;Uz|o all risks 全险；综合险
-l[jEJS} All Sales Record for Stock Market 《股票市场成交报告》
(} jL_ E Allied Capital Resources Limited 新联财务有限公司
<+q$XL0 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
enumK\ allocation letter 拨款信件
|^ iA6)Q allocation of fund 分配款项；预留款项
y \z > /q allocation of profit 利润分配；溢利分配
6#|qg*OS allocation warrant 拨款令
>qpqQ;
bm allotment 分配；配股
DxfMqH[vs allotment notice 股份配售通知；配股通知
ls @5^g allotment of shares 股份分配
Ay%:@j(E allowable 可获宽免；免税的
wv^b _DR allowable business loss 可扣除的营业亏损
(Oq Hfv allowable expenses 可扣税的支出
4swKjN
& allowance 免税额；津贴；备抵；准备金
1Is%] 6 allowance for debts 债项的免税额
G A@ Ue9 allowance for depreciation by wear and tear 耗损折旧免税额
c/'M#h)" allowance for funeral expenses 殡殓费的免税额
wko2M[ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
4m /TW) allowance for repairs and outgoings 修葺及支出方面的免税额
HfZtL allowance to debtor 给债务人的津贴
2fbU-9Rfn alteration of capital 资本更改
WHk/$7_"i alternate trustee 候补受托人
G"> 0]LQ amalgamation 合并
2-s 7cXs ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
OZT^\Ky_l ambit of charges 征税范围；收费范围
^@"c` amended valuation 经修订的估值
@yKZRwg American Commodities Exchange 美国商品交易所
rS,j;8D- American Express Bank Limited 美国运通银行
~p.%.b;~t American Stock Exchange 美国证券交易所
\ JU{xQMB amortization 摊销
bKUyBk,\# amount due from banks 存放银行同业的款项
J7n5Ps\M amount due from banks abroad 存放海外银行同业的款项
w_3xKnMT\ amount due from holding companies 控股公司欠款
g ;LVECk amount due from local banks 存放本港银行同业的款项
) !a$# "' amount due to banks 银行同业的存款
^aptLJF amount due to banks abroad 海外银行同业的存款
D 'n7& Y amount due to holding companies 控股公司存款
WW6yFriuW amount due to local banks 本港银行同业的存款
~S;! T amount due to outport banks 外埠银行同业的存款
Lzz) n%y5 amount for note issue 发行纸币的款额
V{GXc:= amount of bond 担保契据的款额
rhoeZ amount of consideration 代价款额
x.\XUJ4x amount of contribution 供款数额
lY,/ W amount of indebtedness 负债款额
T.2ZBG ~|[ amount of principal of the loan 贷款本金额
SSQT ;> amount of rates chargeable 应征差饷数额
Bk@ WW#b amount of share capital 股本额
{82rne `[ amount of sums assured 承保款额
UE;Bb*< amount of variation 变动幅度
w+Vk3c5uI) amount of vote 拨款数额
EzpwGNfz } amount payable 应付款额
!qaDn.9 amount receivable 应收款额
{+\'bIV[ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Fx5ZwT
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bg1un@%!l ancillary risk 附属风险
$m8leuo) annual account 周年帐目；周年帐目报表；年度决算；年结
O#G|
~'., annual accounting date 年结日期
lR}%)3_k annual allowance 每年免税额；年积金；年度津贴；年津
h?A'H RyL~ annual balance 年度余额
T3rn+BxF 7 annual disposable income 每年可动用收入
6l[G1KkV annual estimates 周年预算
5qiI.) annual fee 年费
Y%h} U<y annual general meeting 周年大会
|Ng"C`$oqv annual growth rate 年增率；每年增长率
5m`[MBt2g annual long-term supplement 长期个案每年补助金
^W}MM8
' annual pensionable emolument 可供计算退休金的年薪
eJ:Yj
~X`< annual report 年报
NQR^%<hU Annual Report on the Consumer Price Index 《消费物价指数年报》
OA VQ`ek annual return 周年报表；周年申报表；每年报税表格
E*^ 9 |Y[ Annual Return Rules 《周年报表规则》
SUc6/'Rdr annual review of consumer prices 每年消费物价回顾
`Hd9\;NJ annual roll-forward basis 逐年延展方式
]V iOr8u annual salary 年薪
IXJ6PpQLv annual statement 年度报表；年度决算表
8nsZ+,@+[ 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
]738Z /)^ annuitant 年金受益人
3cHtf annuity 年金
uP Rl[tS0 annuity contract 年金合约
/ n8 psj annuity on human life 人寿年金
pg!`SxFD antecedent debt 先前的债项
1I
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yLB~P7K anticipated expenditure 预期开支
`oVB!eapl anticipated net profit 预期纯利
48k 7/w\ anticipated revenue 预期收入
Uz
$ @(C anti-inflation measure 反通货膨胀措施
RJ*F >2 anti-inflationary stance 反通货膨胀立场
f@x_#ov apparent deficit 表面赤字
\n;g2/VjO apparent financial solvency 表面偿债能力
mmcdtVe apparent partner 表面合伙人
_4!{IdR application for personal assessment 个人入息课税申请书
&SrGh$:X application of fund 资金应用
UM`nq;> application to release as liquidator and to destruct the books of accounts and documents
.HCaXFW 申请免除清盘人职务及毁灭帐簿与文件
R=Ymo.zs6 appointed actuary 委任精算师
5v3RVaq Z appointed auditor 委任核数师；委任审计师
/6jGt'^U appointed trustee 委任的受托人
wibwyzo appointer 委任人
&N9IcNP apportioned pro rata 按比例分摊
9N1#V
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[9HYO Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
117c,yM0 apportionment formula 分摊方程式
\ = Nm5: apportionment of estate duty 遗产税的分摊
&D)2KD"N appraisal 估价；评估
dr{1CP appreciable growth 可观增长
|i u2&p > appreciable impact 显着影响
k#?| yP: appreciable increase 可观增长
P{Lg{I_w.B appreciation 增值；升值
SXh?U,5u appreciation against other currencies 相对其他货币升值
%Gu][_.L appreciation of the exchange value of Hong Kong dollar 港元汇值上升
wn1,
EhHt appreciation tax 增值税
*(p7NYf1 appropriation 拨款；拨用；拨付
NhC Av + appropriation account 拨款帐目
{( dP Appropriation Bill 拨款法案
44j,,k appropriation-in-aid system 补助拨款办法
cafsM gr A approved assets 核准资产
}U
i_ynZ! approved basket stock 认可一篮子证券
wsI 5F&R, approved budget 核准预算
'{CWanTPi approved charitable donation 认可慈善捐款
`{ <JC{yc? approved charitable institution 认可慈善机构
qS| Adk NL approved currency 核准货币；认可货币
E#a ZvE approved estimates 核准预算
=R2l3-HA= approved estimates of expenditure 核准开支预算
DU`v J2 approved overseas insurer 核准海外保险人
'QnW9EHL F approved overseas trust company 核准海外信托公司
|e+aZ%g approved pooled investment fund 核准汇集投资基金
Y!it!9 approved provident fund scheme 认可公积金计划
Pr2;Kp approved provision 核准拨款
I5Q~T5Ar approved redeemable share 核准可赎回股份
5v+L';wx[T approved regional stock 认可地区性证券
?eVj8 $BQo approved retirement scheme 认可退休金计划
%!y xC approved subordinated loan 核准附属贷款
D$mf5G & arbitrage 套戥；套汇；套利
DUhT>,~] arbitrageur 套戥者；套汇者
&\c5!x Q9* arbitrary amount 临时款项
Zsgi{ arrangement 措施；安排；协定
#?Wo <]i arrears 欠款
1EuK, :x arrears of pay 欠付薪酬
EzU P ah arrears of revenue 逾期未收税款；逾期未收的帐项
(s ;zRb!4L articles of association 组织章程；组织细则；组织章程细则
BJ2Q 2W W Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
d{3I.$ThH ascertainment of profit 确定利润
w_GLC%|7 "Asia Clear" “亚洲结算系统”
P|8e%P Asia Commercial Bank Ltd. 亚洲商业银行有限公司
/0l-mfRr Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
v?}pi Asian Development Fund [ADF] 亚洲发展基金
}|,EU!nDi Asian dollar bond 亚洲美元债券
)lOji7&e Asian dollar market 亚洲美元市场
=nw0# ' Asian dollar rate 亚洲美元利率
u
X> PefR Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Q~b_dx{m Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
> R#9\/s asked price 沽盘；喊价；索价；卖方报价
Stt* 1gT assessable income 应评税入息
M orW\7-} assessable loss 应评税亏损
I X?@~' assessable profit 应评税利润
egbb1+tY assessable value 应评税值
OFQ{9 assessed profit 估定利润
9[Y*k^.! assessed value 经评估价值
O[L\T assessment 评税；评定；估价；评税单
#]igB9Cf)w assessment number 评税编号；估价编号
&jFKc0\i@ assessment of additional tax 补加税评税
p [b7E`7 assessment of performance 业绩评估；实绩评价
T* 8_FR < Assessor 评税主任
J(^
>?d' asset price bubbles 资产价格泡沫
69rwX"^ asset-backed securities 具资产保证的证券
?N(u 4atC assets accretion 资产增值
\DaLH C~ assets and liabilities 资产与负债
dw3'T4TC? assets betterment statement 资产递增表；资产改进表
bYK]G+Ww assets lending 实物放款；有抵押贷款
hg{ &Y(J!U assets of the company passing on the death 死者去世时转移的公司资产
M{G$Pk8 [ assets pledged as security for liabilities 用作负债抵押的资产
0T=jR{j!o assets portfolio 资产投资组合
uV!MW= ) assets price 资产价格
W! y )Ho assets quality 资产质素
GgT=t)}wu assets realization 资产变现
48;~bVr} assets refinancing arrangement 资产再集资安排
6S)$3Is assets securitization 资产证券化
|fx#KNPf] assets situated outside Hong Kong 在香港以外地方的资产
f7S^yA[[ assets stripping 削减资产；拆卖资产
L+u OBW_ assets value 资产值
D)h["z|F assignee 承让人
8dl Inms assignment 转让；转让书；转让契
aK!xRnY assignment of interest 权益转让
+B](5 z4 assignment of letters patent and trade mark 专利证书及商标转让
"\}21B~{7' assignment of property 物业转让；物业转让书
]gEu. Nth` assignment right 转让权
Z5yt]-WN& assignor 转让人
'H|;%J6d> associate 有联系的人；有关连人士；相联者；合伙人；联系人
o%$<LaQG5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
= >P_mPP= associate member 附属会员
5 =*@l associated body corporate 相联法人团体
{rs6"X ^ associated company 相联公司；联属公司
JE /l#Q! associated corporation 相联法团
O3!Ouh& Association of Chartered Certified Accountants [ACCA] [United Kingdom]
zo/0b/lQ 公认会计师公会〔英国〕
oc q2 Association of Futures Exchange Brokers 香港期货经纪协会
V2lp7" Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
UP5%C; association of underwriters 承保人组织
^GrNfB[Qu assumption of control 接管
xu`d`!Tx assurance 担保；保险；转易；转易书
Vvx a.B assurance of interest 权益的转易
'T6B_9GQ8 at 19XX price 按一九ＸＸ年价格计算
Feh"!k <6k at a discount 按赔价计算；按贴水价格计算；打折扣
</8be=e7p at a premium 按溢价计算；按升水价格计算
neK*jdaP at call 通知付款；按通知
gD,A9a(3 at constant market price 按固定市价计算
4RlnnXY at constant price 按固定价格计算
_, 1 1EeW@ at cost 按成本计算
_!| =AIX at current market price 按当时市价计算；按现时市价计算
<XU8a:w'T at current price 按当时价格计算；按现时价格计算
h5<T.vV at factor cost 按要素成本计算；按生产要素成本计算
5?D1][ at money-of-the-day price 按付款当日价格计算
q#l. A?rK\ at or better 按指定或较佳价位〔买卖指令〕
=ZFcxGo at par 按面值计算；平价
C# ZmgR at sight 见票即付
$:xF)E at the close 按收市盘
u X aL at the opening 按开市盘
3- 4Nad attestation 见证；见证条款
&@-1 "-H at-the-money option 平价期权
,<`|-oa attorney 受权人；受托代表人
c1 gz #, attornment 新拥有人承认书
YK(X S"Kl attributable profit 可归属利润
0F-mROC=F attributable share value 可归属股份价值
]JkpR aP$ Auckland Stock Exchange 奥克兰证券交易所
07~pf} auction 拍卖
!pG+Ak? auctioneer 拍卖商
*2w_oKE'+5 audit 审计；核数
eUz U] 6h Audit Commission 审计署
&C
CHxjsKR Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
41P4?"O 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〕
i=,B88ko audit review 帐目审查
~ra#UG\Y8 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6RR4L^(m audited account 审计帐目；经审计的帐目
Z5"!0B^ j audited annual account 经审计的周年帐目
6GvhEulYR audited balance sheet 经审计的资产负债表
fRZUY <t auditor 核数师；核数主任；审计师
\VoB=Ac& auditor's certificate 核数师证明书；审计师证明书
QwKky ^A auditor's report 核数师报告；审计师报告
PR48~K,? Aussie bond 澳元债券
CnM+HN30o austerity budget 紧缩预算
n0Qh9*h Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#
|[`1 Australia All Ordinaries Index 澳洲所有普通股票指数
U[K0{PbY Australian Dollar [AUD] 澳元
~{52JeUc P Australian Options Market 澳大利亚期权市场
!gD 3CA Australian Securities Commission 澳洲证券事务监察委员会
'8]|E
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
& ! H ~bzg Australian Stock Exchange 澳大利亚证券交易所
g~bf! Austrian Schilling [ATS] 奥地利先令
BH.:_Qrbh[ authentication 认证；鉴证
I ,?Fqg'sq authority to purchase 委托购买证；委购书
9n06n$F authorization 认可；核准；授权；授权书
P wt ?9I authorization by direction 指示授权
n"K {uj)) authorization by instruction 指令授权
; 'b!7sMO~ authorization by warrant 令状授权
hfl% r9o authorization of unit trust 单位信托的认可
5`OK- authorized agent 指定代理人
;EE{ ~ authorized capital 法定资本
|S Sf G~r authorized clerk 出市员
H]T2$'U6 authorized dealer 认可交易商
~;!i)[ - authorized financial institution 认可财务机构
="'rH.n # authorized fund 认可基金
$9j>VGf= authorized fund house 获授权的基金公司；认可基金公司
~Q.8 U3" authorized institution 认可机构
/j=DC9_ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
, }xpYq_/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
f 4
Sw, A authorized insurer 获授权保险人；获认可承保人
1FXz Ac(c! authorized investment 特准投资项目
te! ]9rR authorized person 获授权人
c0,gfY%sI$ authorized representative 获授权代表
7cOg(6N authorized share capital 法定股本
^`hI00u( automated quotation system 自动报价系统
Ba\wq: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
h4$OXKme? 自动交易系统〔香港期货交易所有限公司〕
< :kTTye| automatic adjustment mechanism 自动调整机制
]$XBd{\D{ automatic adjustment system 自动调整系统
T_YMM' ` Automatic Clearing House 自动票据交换所
a[d{>Fb. automatic exchange rates accumulation system 自动化汇率累集系统
i;uG:,ro Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Gdc ~Lh automatic teller machine [ATM] 自动柜员机
$_ I%1 autopay 自动转帐
Os]!B2j14 available assets 可用资产
9;xL!cy available fiscal reserve 现存财政储备
.:|#9%5 available profit 可用利润
p;c_<>ws-Y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
IV
3@6t4k average 平均；平均数；海损
w|hyU4- ^ average basic salary 平均基本薪金
rH#c:BwSm average consumer expenditure 平均消费开支；一般消费开支
Wf+Cc?/4 average cost 平均成本
g-{<v4 NGI average cost of land production 增辟土地平均成本
Aoy1<8WP%
average daily turnover 平均每日成交额
.zSimEOF average daily wage rate 平均每日工资率
x]my e average expenditure pattern 平均开支模式
/4wm}g9 average growth rate 平均增长率
/pSUn"3 average net fixed assets 固定资产平均净值
)N%1%bg^- average of relatives 相对价格平均数
FS]+s> average price 平均价格
MK!]y8+Z average propensity to consume 平均消费倾向；一般消费倾向
Ztpm _P6 average propensity to save 平均储蓄倾向；一般储蓄倾向
,h5-rw' average rate 平均率
JQ{zWJlt average revenue 平均收入；平均收益
Hc_hO average stock 平均库存；平均存货
U{za m average yearly rent 平均年租
j
44bF/ avoidance of double taxation 避免双重课税
nIN%<3U2 avoidance of tax 避税
