A:
)x}l3\s A share Ａ股；甲类股份
nL$x|}XAcj abatement of tax 减税；减扣免税额
o;W`4S ^ ABN AMRO Bank N.V. 荷兰银行
$ e\h}A6 above-the-line expenditure 线上项目支出；经常预算支出
gzjR 6uz above-the-line receipt 线上项目收入；经常预算收入
rgSOS-ox ABSA Asia Limited 南非联合亚洲有限公司
K TsgJ\W absolute change 绝对数值变更
7SlsnhpW absolute expenditure 实际开支
+ Vo}F absolute guideline figure 绝对准则数字
qOSg!aft{Q absolute interest 绝对权益
J 8M$k/"X absolute order of discharge 绝对破产解除令
Zm"{V iv] absolute profit margin 绝对利润幅度
2 pzF5h absolute value 实值；绝对值
Ypeiy `. absolutely vested interest 绝对既得权益
FP0G]=ME absorbed cost 已吸收成本；已分摊成本
HDda@Jy absorption 吸收；分摊；合并
{fha`i absorption rate 吸收率；摊配率；分摊率
pl5P2&k ACB Finance Limited 亚洲商业财务有限公司
R)M_|ca acceptable form of reciprocity 合理的互惠条件
f6_]; ]yP acceptable rate 适当利率；适当汇率
Xcrk;!IB? acceptance agreement 承兑协议
pM{nh 00[ acceptance for honour 参加承兑
f;&]:2.j acceptor 承兑人；接受人；受票人
b Hht d_} acceptor for honour 参加承兑人
-6tgsfEr accident insurance 意外保险
4Ue_Y 'LmM Accident Insurance Association of Hong Kong 香港意外保险公会
a 4 =N9X accident insurance scheme 意外保险计划
C w~R J^a_ accident year basis 意外年度基准
cTXri8 K_ accommodation 通融；贷款
`((Y c]:7 accommodation bill 通融票据；空头票据
H;U)b{ accommodation party 汇票代发人
Mn$]I) $ account balance 帐户余额；帐户结余
3m> +-})d account book 帐簿
f' <Q.Vh< account collected in advance 预收款项
Mmo6MZ^ account current book 往来帐簿
Q\GDrdA account of after-acquired property 事后取得的财产报告
yfj K2 account of defaulter 拖欠帐目
&K43x&mFF account payable 应付帐款
uQ=^~K :Z~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
]c<qM_HWg account receivable 应收帐款
ew;ur? account receivable report 应收帐款报表
X=6y _^ account statement 结单；帐单；会计财务报表
-D N8Yb account title 帐户名称；会计科目
cFN'bftH4 accountant's report 会计师报告
EyI}{6~F Accountant's Report Rules 会计师报告规则
4-kZJ \] accounting and auditing procedure 会计与审计程序；会计与核数程序
!IC-)C,q Accounting Arrangements 《会计安排》
bae\Zk%`^ accounting basis 会计基础
kdxz ! accounting by Official Receiver 破产管理署署长呈交的帐目
?_oF :*~\ Accounting Circular 《会计通告》
Tx 1 vL accounting class 会计类别
?E9D Xg accounting date 记帐日期；会计结算日期
c9\2YKo accounting for money 款项核算
anj#@U;! Accounting Officer 会计主任
+vNZW@_$D accounting period 会计报告期；会计期
!" JfOu accounting policy 会计政策；会计方针
yMZHUd accounting practice 会计惯例
QD TBWM% accounting principle 会计准则
Z1ALq5 accounting record 会计记录
kW`r= u accounting report 会计报告
'DCFezdf3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
5jgdbHog] Accounting Society of China 中国会计学会
j}BHj.YuP accounting statement 会计报表
uk9g<<3T accounting system 会计制度；会计系统
Zes+/.sA}] accounting transaction 会计事项；帐务交易
W xk x,q? accounting treatment 会计处理
~
^>417> accounting year 会计年度
Ku/~ N# accretion 增值；添加
~XydQJ^* accrual 应计项目；应累算数目
X; 5Jb accrual basis 应计制；权责发生制
k-E{d04-2 accrual basis accounting 应计制会计；权责发生制会计
IcrL accrue 应累算；应计
D?~8za`5 accrued benefit 应累算利益
`:wvh( accrued charges 应计费用
f`8OM}un& accrued cumulative preference share dividend 应累算的累积优先股股息
Q\Gq|e* accrued expenses 应累算费用
x$wd
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[xfaj'j=@ accrued interest receivable 应收利息；应计未收利息
v[TYc:L= accrued right 累算权益
~1 *A accruing profit 应累算的利润
`gpQW~*R-; accumulated fiscal reserve 累积财政储备
q8Nn%o=5V accumulated profit 累积利润；滚存溢利
\ A%eG& accumulated reserve 累积储备
FP#FB$eP
accumulation of surplus income 累积收益盈余
.lBgp=! acquired assets 既得资产
!)qQbk acquisition 收购；购置；取得
4Hb $0l acquisition cost 购置成本
aup6?'G; acquisition expenses 购置费用
_ 1*7Z=| acquisition of 100% interest 收购全部股权
1`LXz3uBe acquisition of control 取得控制权
Kzb`$CGK acquisition of fixed assets 购置固定资产
R 0;ef D acquisition of shell “买壳”
)9B:wc " acquisition price 收购价
6*nAo8gl act of God 天灾
HPQ/~0$ acting partner 执事合伙人
%d m-?` active market 买卖活跃的市场；交投畅旺的市场；旺市
1|ZhPsD.}g active partner 积极参与的合伙人
++}\v9Er active trading 交投活跃
[pg }S#A actual circulation 实际流通
|!H?+Jj: actual cost 实际成本
C#i UP|7hh actual expenditure 实际开支；实际支出
~=&t 0D actual income 实际入息；实际收入；实际收益
joa5|t!D9 actual market 现货市场
QM5 .f+/ actual price 现货价；实际价格
85 |fyX actual profit 实际利润
J4 tcQ actual quotation 实盘；实际价位；实际报价
>p])it[q&$ actual year basis 按实际年度计算
3Z>YV]YbeU actuals 实货
=q(GHg;' actuarial investigation 精算调查
'R9g7,53R actuarial principle 精算原则
|xr\H8:(! actuarial report 精算师报告
4'Xgk8) Actuarial Society of Hong Kong 香港精算学会
C;Ic actuarial valuation 精算师估值
7OVbP%n)d2 actuary 精算师
I,ci >/+b ad referendum agreement 暂定协议；有待覆核的协定
_2hXa!yO ad valorem duty 从价税；按值征税
k$Rnj`*^ ad valorem duty system 从价税制
,WWj-X|+= ad valorem fee 从价费
]lS@}W\ ad valorem tariff 从价关税
P2 0|RvE additional allowance 额外免税额
k_GP> b\"k additional amount for unexpired risk 未过期风险的额外款额
YC y2 2@C additional assessable profit 补加应评税利润
8I+d)(: additional assessment 补加评税
g):]' additional commitment 额外承担
?Qqd "=k4 additional commitment vote 额外承担拨款
va|rO#.= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{13 !vS%5 additional dependent parent allowance 供养父母额外免税额
M R'o{?{e` additional provision 额外拨款
n& -496H additional stamp duty 附加印花税
*~z#.63oZ additional tax 补加税罚款；补加税款
>qn/<?? Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7ODaX.t-> adjudged bankrupt 被裁定破产
-DO& _`kn adjudicated bankrupt 裁定破产人
%G?K@5?j? adjudication fee 裁定费；评定印花税额手续费；评估契据费
kII7z;<^` adjudication of bankruptcy 裁定破产；宣告破产
RbQ < m!A adjudication of insolvency 裁定无力偿还债务
LH]CUfUrUE adjusted actual 经调整的实数；调整后的实数
+&ZX$ adjusted current assets 经调整的流动资产；调整后的流动资产
.~=HgOJ adjusted figure 经调整的数字；调整后的数额
>O]s&34 adjusted liabilities 经调整的负债；调整后的负债
{UH9i'y:t adjusted loss 经调整的亏损；调整后的亏损
:DkAQ-<~ 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
~fzuwz adjusted profit 经调整的利润；调整后的利润
dl l%4Sd adjusted surplus 经调整的盈余额；调整后的盈余额
no Nm^hFL adjusted value 经调整的价值；调整后的价值
q]<x Mg#nu adjustment 调整；修订；理算〔保险〕
,
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N
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r$nkU4N' adjustment mechanism 调整机制
h3Fo-]0 adjustment of loss 亏损调整
)QY![&k}1z adjustment process 调整过程；调整程序
tSv0" L adjustment range 调整幅度
+=c am/A administered exchange rate 受管制汇率
We`'>'W0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^[->
) administration expenses 行政费用
Y?Vz(udD
administration fee 手续费；行政费
o ;`!kIQ administration in bankruptcy 破产管理
QLb MPS administration order 遗产管理令
@qK<T administrator 管理人；遗产管理人
ilEi")b = administrator of the estate 遗产管理人
b; 9n'UX\ admission of debt 债项承认书
:kw 0y admission of proof 接纳债权证明
kI* Uk M- advance 放贷款项；垫付款项；预支款项；预付款项
J\W-dI advance account 暂支帐目；预付款帐户
K]N~~*`%` advance compensation 预付补偿金
P#G.lft"O advance from shareholder 股东垫款
cfoY nM advance pending reimbursement 预支以待日后付还
B} *V%}:) advanced economy 先进经济体系
- G ?%QG`v advancement 预付；预付财产
w;yx<1f advances warrant 垫款令
R Td^ImV advancing 贷出
IG.f=+<0 adverse balance 逆差
6 ,N6jaW adverse exchange 逆汇
M% =P)cC advertisement addressed to shareholders 在报章刊登的致股东通告
p/|(,)'+jx advice for collection 托收通知书
2eok@ 1 advice of drawing 提款通知书；汇票通知书
v@T'7?s. advice of payment 付款通知
]b[,LwB\`~ Advisory Committee [Securities and Futures Commission]
rm+v( & 谘询委员会〔证券及期货事务监察委员会〕
85>S"%_ Advisory Committee on Diversification 经济多元化谘询委员会
EI`vVI affidavit 誓章；遗产申报誓章
3-Y=EH_0 affidavit of no receipt 述明无收款的誓章
d ><fu]' affiliate 联号；联营公司；附属公司
mf 4z?G@6 affiliated company 附属公司；联号；联营公司
`
%' z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Ao`_",E affordability 负担能力
b>q6:=(( African Development Bank [AfDB] 非洲开发银行
6 S*zzJ.0K after-acquired property 事后取得的财产
zW'/2W. after-hours dealing 市后交易
0 K3Hf^>m after-tax profit 税后盈利；税后利润；税后溢利
l L2-.!]R agency agreement 代理协议
l]vohLz
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fykI,! agency fee 代理费
tSw>@F M Agency Law 《代理法》
G.VYp6)5 agent 代理人；承销人
rycJ yiw<- agent of company 公司代理人
&X w`T9< agent's fee 代理人费；经纪费
%F$N#YG aggregate 总计；总数；总体数字
J%r7<y\ aggregate amount 总款额；总额
d)*(KhYie@ aggregate assets and liabilities 总体资产与负债
_'* DT=H'U aggregate at constant price 按固定价格计算的总体数字
wr@GN8e` aggregate demand 总需求
b:x7)$( aggregate gross position 总持仓量
}|He?[TR aggregate limit 总限额
ib50LCm aggregate of salaries tax 合计薪俸税
3}M \c) aggregate performance 总体表现；总体业绩
5!:._TcO aggregate supply 总体供应
u&3 EPu aggregate surplus 总盈余
@f=RL)$ | aggregate total 整体总额
vb}/@F,Q5 aggregate value 总值；合计价值
Qg>L,ZO aggregated basis 合计基准
cHn;}l!I aggregated net chargeable income 合计应课税入息实额
_[$#
b]V aggregation 合并计算；合计；总和
'oi2 Seq aggregation of incomes of husband and wife 夫妇入息合并计算
M'| )dM| aggregation of property 财产的总和
5`UJouHi agio 差价；贴水
;qVG
\wQq Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
T5{T[YdX< Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
>40
GP #Vz 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
G mgeve Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
a#R %8 ) 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
)_pt*xo Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
x(yX0 ,P/7 《香港政府和大韩民国政府关于相互促进和保护投资协定》
B? TpBd agreement for a settlement 授产协议
G"f du(.@ agreement for assignment 转让协议
W%zmD Hk~ agreement for sale 售卖协议；买卖协议
qj;l,Kua agreement for sale and purchase 买卖协议
{3 SdX agreement for the payment of interest 支付利息协议
{fElto
agreement for the repayment of money 还款协议
)v-Cj_W5]" agreement of reinsurance 再保险协议
x#o?>5Qg? Agricultural Bank of China 中国农业银行
;E2~L air passenger departure tax 飞机乘客离境税
(.oaMA"B Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[,\i[[< airport tax 机场税
?7rD42\8H alcohol duty 酒精税
D3]@i&^B alienation 让与；让渡；转让
)T<D6l
Lt alimony 生活费；赡养费
~"5C${~{ All Ordinaries Index [AOI] 所有普通股指数
vu>YH)N_h all risks 全险；综合险
(JvQ-H All Sales Record for Stock Market 《股票市场成交报告》
Z_jn2 7AC Allied Capital Resources Limited 新联财务有限公司
.='3bQ(UZ4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`&G} allocation letter 拨款信件
johmJLC allocation of fund 分配款项；预留款项
L+(C5L93} allocation of profit 利润分配；溢利分配
xrX? ZJ allocation warrant 拨款令
Dwk$CJb3- allotment 分配；配股
/\TlO.B= allotment notice 股份配售通知；配股通知
rN'.&;Y5 allotment of shares 股份分配
7zi"caY allowable 可获宽免；免税的
-Cml0}.O allowable business loss 可扣除的营业亏损
]#M/$?!]g2 allowable expenses 可扣税的支出
H&u4v2
allowance 免税额；津贴；备抵；准备金
I4CHfs"ar allowance for debts 债项的免税额
w2K Wa-BO allowance for depreciation by wear and tear 耗损折旧免税额
:MdEr//w allowance for funeral expenses 殡殓费的免税额
XzlIW&" uC allowance for inflation 为通货膨胀而预留的款项；通胀准备金
^h"n03VFA allowance for repairs and outgoings 修葺及支出方面的免税额
t3Qm-J}wSB allowance to debtor 给债务人的津贴
7rJ9
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[ArO$X3\ alternate trustee 候补受托人
(, d/ JnP amalgamation 合并
JgxA^>|9; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
lbG}noqb ambit of charges 征税范围；收费范围
j&
<tdORT amended valuation 经修订的估值
d{iL?>' ?^ American Commodities Exchange 美国商品交易所
+H?<}N*T American Express Bank Limited 美国运通银行
QQSH + American Stock Exchange 美国证券交易所
&s 2#1 amortization 摊销
0K`ZX&K?W amount due from banks 存放银行同业的款项
n8
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L;nZ0)@@l amount due from holding companies 控股公司欠款
EK: Y2W Z amount due from local banks 存放本港银行同业的款项
p5D5%B/ amount due to banks 银行同业的存款
IMw
"eV amount due to banks abroad 海外银行同业的存款
dp33z " <3 amount due to holding companies 控股公司存款
5_PWGaQa amount due to local banks 本港银行同业的存款
s&Z35IM8| amount due to outport banks 外埠银行同业的存款
p9k4w%
~: amount for note issue 发行纸币的款额
e2q pJ4i amount of bond 担保契据的款额
.<0=a |IAz amount of consideration 代价款额
Vx}Yl&*D amount of contribution 供款数额
DXt]b, amount of indebtedness 负债款额
o- cj&Cv% amount of principal of the loan 贷款本金额
X9DM ^tt amount of rates chargeable 应征差饷数额
?' TA!MR amount of share capital 股本额
XTIu(f|d_; amount of sums assured 承保款额
y @]8Ep amount of variation 变动幅度
DBLA% {05 amount of vote 拨款数额
$hyqYp"/; amount payable 应付款额
uT'-B7N amount receivable 应收款额
#:
dR^zr< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
C,9)V5!tP2 analysis 分析
B#| Z`mZ ancillary risk 附属风险
:P j W:] annual account 周年帐目；周年帐目报表；年度决算；年结
g?w2J6Z.`J annual accounting date 年结日期
M"
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JTSq{NN annual balance 年度余额
v&k>0lV, ^ annual disposable income 每年可动用收入
l7!U),x%/U annual estimates 周年预算
)PsN_ 42~ annual fee 年费
XKpL4]{&q4 annual general meeting 周年大会
m ]{<Ux annual growth rate 年增率；每年增长率
)RpqZe/h4 annual long-term supplement 长期个案每年补助金
%"1`
NT annual pensionable emolument 可供计算退休金的年薪
b nA T,v{ annual report 年报
YJ &lB&xH Annual Report on the Consumer Price Index 《消费物价指数年报》
<Gb n PG? annual return 周年报表；周年申报表；每年报税表格
W?SP . -I Annual Return Rules 《周年报表规则》
HVtr,jg annual review of consumer prices 每年消费物价回顾
R-=_z 6< annual roll-forward basis 逐年延展方式
E1$Hu{ annual salary 年薪
5xG|35Pj annual statement 年度报表；年度决算表
M"k3zK, 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
D{ Hh#x8Y annuitant 年金受益人
^zBjG/'7 annuity 年金
bE VO<x+ annuity contract 年金合约
'*o7_Ez-{ annuity on human life 人寿年金
bd@*vu}?} antecedent debt 先前的债项
%s ~NQ;Y ante-dated cheque 倒填日期支票
N1D6D$s 0 anticipated expenditure 预期开支
8o*\W $K@ anticipated net profit 预期纯利
5K L9$J9k anticipated revenue 预期收入
<^H1)=tlF anti-inflation measure 反通货膨胀措施
[0mFy) 6 anti-inflationary stance 反通货膨胀立场
;zf Q3$@9 apparent deficit 表面赤字
< fojX\}3 apparent financial solvency 表面偿债能力
N#<zEAB apparent partner 表面合伙人
O;"*_Xq(` application for personal assessment 个人入息课税申请书
g: G%Ei~sF application of fund 资金应用
"N?%mC PI application to release as liquidator and to destruct the books of accounts and documents
vjO G?- 申请免除清盘人职务及毁灭帐簿与文件
%igFHh? appointed actuary 委任精算师
GInZ53cQ appointed auditor 委任核数师；委任审计师
aF; ]7i@ appointed trustee 委任的受托人
&CB.*\0 appointer 委任人
Tn bGO; apportioned pro rata 按比例分摊
f:x 9Y{Y apportionment 分配；分摊
T% /xti5$! Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
I_"Hg x< apportionment formula 分摊方程式
-13P 2<i+ apportionment of estate duty 遗产税的分摊
WH pUjyBP appraisal 估价；评估
iBGSBSeL& appreciable growth 可观增长
3p?< iVE appreciable impact 显着影响
=j'J
!M appreciable increase 可观增长
F20wf1^ appreciation 增值；升值
vF*^xhh appreciation against other currencies 相对其他货币升值
Dz"u8 f appreciation of the exchange value of Hong Kong dollar 港元汇值上升
? 6yF{!F* appreciation tax 增值税
PV ,kYM6 appropriation 拨款；拨用；拨付
y V 9]_k appropriation account 拨款帐目
;~'cITL Appropriation Bill 拨款法案
7G<KrKal appropriation-in-aid system 补助拨款办法
I ]uOMWZs approved assets 核准资产
+
d+ hvwEM approved basket stock 认可一篮子证券
5 WN`8? approved budget 核准预算
#{)r*"% approved charitable donation 认可慈善捐款
!I~ C\$^U approved charitable institution 认可慈善机构
Z1)jRE2dl approved currency 核准货币；认可货币
cuV8# :
i approved estimates 核准预算
F #!@}K8 approved estimates of expenditure 核准开支预算
=|qt !gY)Y approved overseas insurer 核准海外保险人
XEvG hy# approved overseas trust company 核准海外信托公司
<WQ<<s@#pb approved pooled investment fund 核准汇集投资基金
avHD'zU}N approved provident fund scheme 认可公积金计划
2yEO=SN,( approved provision 核准拨款
7\\~xSXh approved redeemable share 核准可赎回股份
ex@,F,u>o approved regional stock 认可地区性证券
h a,=LV approved retirement scheme 认可退休金计划
a=:{{\1o approved subordinated loan 核准附属贷款
5v Uz arbitrage 套戥；套汇；套利
" 2#-xOCO arbitrageur 套戥者；套汇者
n!l./ >N arbitrary amount 临时款项
\GbHS*\+ arrangement 措施；安排；协定
tpNtoqg_$ arrears 欠款
&.+n
L
arrears of pay 欠付薪酬
s{1Deek= arrears of revenue 逾期未收税款；逾期未收的帐项
`PQ?8z| articles of association 组织章程；组织细则；组织章程细则
niBjq#bJi Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
|%2/I>o ascertainment of profit 确定利润
=x='<{jtgW "Asia Clear" “亚洲结算系统”
y'0dl "Dy\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!ho5V A t Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
|&0 "N[t Asian Development Fund [ADF] 亚洲发展基金
$tt0D?$4 Asian dollar bond 亚洲美元债券
oqd
N5+xt Asian dollar market 亚洲美元市场
M3jv aI Asian dollar rate 亚洲美元利率
E 1{:z" Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
H/p-YtY Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
"&~?Hzm asked price 沽盘；喊价；索价；卖方报价
5Sm 5jRr assessable income 应评税入息
T je o*n ^ assessable loss 应评税亏损
| ;U}'|6 assessable profit 应评税利润
#^4>U&? assessable value 应评税值
MW",r;l<aM assessed profit 估定利润
#2l vfR| assessed value 经评估价值
fbzKO^Ub assessment 评税；评定；估价；评税单
C+ L_61 assessment number 评税编号；估价编号
}Pm(oR'KTJ assessment of additional tax 补加税评税
$_URXI assessment of performance 业绩评估；实绩评价
:9!0 Rm Assessor 评税主任
9pl_V
WrQ asset price bubbles 资产价格泡沫
\:q e3Q asset-backed securities 具资产保证的证券
JXSqt k= assets accretion 资产增值
)v!lP pe8 assets and liabilities 资产与负债
zV_-rf assets betterment statement 资产递增表；资产改进表
QNa}M{5>h assets lending 实物放款；有抵押贷款
aaqd:N) assets of the company passing on the death 死者去世时转移的公司资产
O{i_?V _ assets pledged as security for liabilities 用作负债抵押的资产
&JXHDpd$a^ assets portfolio 资产投资组合
U>p lv assets price 资产价格
ot>EnHfV assets quality 资产质素
\yX !P1 assets realization 资产变现
zI2KIXcc assets refinancing arrangement 资产再集资安排
e>vUkP y assets securitization 资产证券化
bE`* Uw4 assets situated outside Hong Kong 在香港以外地方的资产
e??{&[ assets stripping 削减资产；拆卖资产
/|u]Y/ * assets value 资产值
}x #P<d( assignee 承让人
wc+N assignment 转让；转让书；转让契
T956L'.+G assignment of interest 权益转让
49J+&G?)j assignment of letters patent and trade mark 专利证书及商标转让
mBpsgm:g^ assignment of property 物业转让；物业转让书
]|$$:e^U9 assignment right 转让权
@R OY}CZ{/ assignor 转让人
Fzld0p9= associate 有联系的人；有关连人士；相联者；合伙人；联系人
6JFDRsX>)? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
#Z=)= associate member 附属会员
B [0,\> associated body corporate 相联法人团体
?k:])^G5 associated company 相联公司；联属公司
\'LC C- associated corporation 相联法团
,^+R%7mv Association of Chartered Certified Accountants [ACCA] [United Kingdom]
j ]?0}Z* 公认会计师公会〔英国〕
't]EkH]BC Association of Futures Exchange Brokers 香港期货经纪协会
:UhFou_D4l Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
@X6#$ex association of underwriters 承保人组织
SJ[@fUxO) assumption of control 接管
HsgTHe assurance 担保；保险；转易；转易书
|phWK^ assurance of interest 权益的转易
R.YGmT'2 at 19XX price 按一九ＸＸ年价格计算
: D+ SY at a discount 按赔价计算；按贴水价格计算；打折扣
CM G`'gT at a premium 按溢价计算；按升水价格计算
;~Gpw/]5E at call 通知付款；按通知
= ' bmjXu at constant market price 按固定市价计算
ep}/dBg at constant price 按固定价格计算
5WNg+ at cost 按成本计算
33KPo0g7 at current market price 按当时市价计算；按现时市价计算
w%o4MFK=! at current price 按当时价格计算；按现时价格计算
o&F.mYnqX at factor cost 按要素成本计算；按生产要素成本计算
tE X~72v at money-of-the-day price 按付款当日价格计算
F",abp! at or better 按指定或较佳价位〔买卖指令〕
y0&HXX#\
at par 按面值计算；平价
*T2&$W|_a at sight 见票即付
IV)W| /. at the close 按收市盘
t y< tv|p at the opening 按开市盘
7n 95>as attestation 见证；见证条款
8`~3MsE" at-the-money option 平价期权
s=~7m.m attorney 受权人；受托代表人
Y& Lk4 attornment 新拥有人承认书
IK? $!jh attributable profit 可归属利润
P_ lcX ;O attributable share value 可归属股份价值
n`KXJ?t Auckland Stock Exchange 奥克兰证券交易所
|AfQ_iT6c auction 拍卖
\\G6c4 fC auctioneer 拍卖商
g~H? l3v audit 审计；核数
~m |?! ]n Audit Commission 审计署
0?Wf\7 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
QRHm |f9_C 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
2[YD& audit review 帐目审查
taEMr> / Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
f>+}U;)EF audited account 审计帐目；经审计的帐目
RHAr [$ audited annual account 经审计的周年帐目
XXwhs-:o audited balance sheet 经审计的资产负债表
$)7f%II auditor 核数师；核数主任；审计师
z+D,:!yF auditor's certificate 核数师证明书；审计师证明书
5'-9?-S" auditor's report 核数师报告；审计师报告
I2lZ>3X{ Aussie bond 澳元债券
P~ZV:Of austerity budget 紧缩预算
~ kJpB t7M Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
wXZY5-h4 Australia All Ordinaries Index 澳洲所有普通股票指数
KC -aLq/ Australian Dollar [AUD] 澳元
kGq f@
I+ Australian Options Market 澳大利亚期权市场
,L:)ZZgN Australian Securities Commission 澳洲证券事务监察委员会
h_G7T1;L Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(dip Ks?K Australian Stock Exchange 澳大利亚证券交易所
, h`D(,?X Austrian Schilling [ATS] 奥地利先令
t RyGxqiG authentication 认证；鉴证
V dOd:w authority to purchase 委托购买证；委购书
vhEs + j authorization 认可；核准；授权；授权书
+sl uu!~ authorization by direction 指示授权
~S>ba'] authorization by instruction 指令授权
yaYt/?| authorization by warrant 令状授权
_po 4(U& authorization of unit trust 单位信托的认可
6ch[B`[h, authorized agent 指定代理人
E=*Q\3G~ authorized capital 法定资本
<~X6D? authorized clerk 出市员
y]Tn#4 ,/ authorized dealer 认可交易商
(g:W|hS
authorized financial institution 认可财务机构
~%K(ou=2 authorized fund 认可基金
5nq-b@?L authorized fund house 获授权的基金公司；认可基金公司
f4I9H0d;! authorized institution 认可机构
H
7F~+ Q-} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
3&Rqz9 W authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
W1`ZS*12D authorized insurer 获授权保险人；获认可承保人
H&IP>8Dk authorized investment 特准投资项目
(3r,PS@Qq@ authorized person 获授权人
TC#B^m`'p authorized representative 获授权代表
Y1+lk^ authorized share capital 法定股本
Zs|sPatV< automated quotation system 自动报价系统
, tj7'c$0 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
L/LN X{| 自动交易系统〔香港期货交易所有限公司〕
^!Jm/- automatic adjustment mechanism 自动调整机制
}jgAV automatic adjustment system 自动调整系统
HKw:fGt/o^ Automatic Clearing House 自动票据交换所
R_&z2 I automatic exchange rates accumulation system 自动化汇率累集系统
Z[bC@y[Wb Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
"Oko|3 automatic teller machine [ATM] 自动柜员机
O;?~#E<6w autopay 自动转帐
*{s[$}uQ available assets 可用资产
P`"DepeD available fiscal reserve 现存财政储备
K!gFD available profit 可用利润
yuX 0Y{:I Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
6Ymk 8.PF average 平均；平均数；海损
0^Cx`xdX: average basic salary 平均基本薪金
:C6r N}_k average consumer expenditure 平均消费开支；一般消费开支
R\amcQ
9 average cost 平均成本
6
74X)hB average cost of land production 增辟土地平均成本
,Swa DWNO average daily turnover 平均每日成交额
gN QJ :! average daily wage rate 平均每日工资率
o2jB~}VMl average expenditure pattern 平均开支模式
lGh Ufhk average growth rate 平均增长率
y<(.,Nb8 average net fixed assets 固定资产平均净值
)^sfEYoA average of relatives 相对价格平均数
qJj5J;k average price 平均价格
cEu98nP average propensity to consume 平均消费倾向；一般消费倾向
,_zt? o\ average propensity to save 平均储蓄倾向；一般储蓄倾向
kyB]fmS average rate 平均率
Y%@ 'a~ average revenue 平均收入；平均收益
Z Uv_u6aD average stock 平均库存；平均存货
rID]!7~ average yearly rent 平均年租
1Tr=* b %f avoidance of double taxation 避免双重课税
%b6wo?%* avoidance of tax 避税
