A:
KB~1]cYMp A share Ａ股；甲类股份
{@L{l1|0 abatement of tax 减税；减扣免税额
I`XOv SO ABN AMRO Bank N.V. 荷兰银行
-"ZNkC = above-the-line expenditure 线上项目支出；经常预算支出
V^FM-bg%9 above-the-line receipt 线上项目收入；经常预算收入
)G /=3;! ABSA Asia Limited 南非联合亚洲有限公司
ESoqmCJjb: absolute change 绝对数值变更
)M I w/ absolute expenditure 实际开支
[V_mF absolute guideline figure 绝对准则数字
/Z*$k{qIR& absolute interest 绝对权益
L|APX y]> absolute order of discharge 绝对破产解除令
r)>'cjx/ absolute profit margin 绝对利润幅度
9$v\D3< Z absolute value 实值；绝对值
* Ib DA absolutely vested interest 绝对既得权益
i| c A ) absorbed cost 已吸收成本；已分摊成本
|% 8t.Z absorption 吸收；分摊；合并
vh"';L_*37 absorption rate 吸收率；摊配率；分摊率
#]+BIr` ACB Finance Limited 亚洲商业财务有限公司
4d@0v n{ acceptable form of reciprocity 合理的互惠条件
M6MxY\uM acceptable rate 适当利率；适当汇率
mQ}\ptdfV acceptance agreement 承兑协议
Eyf1 7 acceptance for honour 参加承兑
b?0WA.[{ acceptor 承兑人；接受人；受票人
0P$19 T N acceptor for honour 参加承兑人
XdIno}pN accident insurance 意外保险
\I i # R Accident Insurance Association of Hong Kong 香港意外保险公会
$#e}9g. accident insurance scheme 意外保险计划
(421$w,B% accident year basis 意外年度基准
M6cybEk` accommodation 通融；贷款
n5xG4.#G accommodation bill 通融票据；空头票据
pHVDug3 accommodation party 汇票代发人
H h](n<Bs account balance 帐户余额；帐户结余
JYjc^m account book 帐簿
1*9 Yy~w account collected in advance 预收款项
( AA@ sN account current book 往来帐簿
xF) .S@ account of after-acquired property 事后取得的财产报告
*]q`:~u2 account of defaulter 拖欠帐目
oU3gy[wF;b account payable 应付帐款
N0lFx? 4 account payee only [A/C payee only] 只可转帐；存入收款人帐户
`,pBOh|' account receivable 应收帐款
^{yb4yQ
0 account receivable report 应收帐款报表
P/~dY[6m account statement 结单；帐单；会计财务报表
5r8
[ " account title 帐户名称；会计科目
G2[2 y-Rv accountant's report 会计师报告
0j;|IU\ Accountant's Report Rules 会计师报告规则
HWoMzp5="3 accounting and auditing procedure 会计与审计程序；会计与核数程序
&flcJ ` Accounting Arrangements 《会计安排》
~O./A-l accounting basis 会计基础
PTpCiiA@ accounting by Official Receiver 破产管理署署长呈交的帐目
$aXYtHI Accounting Circular 《会计通告》
" OUY^ cM accounting class 会计类别
X+emJ&Z$@ accounting date 记帐日期；会计结算日期
'% Oo1:wJ accounting for money 款项核算
$?: -A Accounting Officer 会计主任
RToX[R;1E accounting period 会计报告期；会计期
0=`aXb- accounting policy 会计政策；会计方针
z}5'TV=^ accounting practice 会计惯例
0_y&9Te accounting principle 会计准则
PK?}hz accounting record 会计记录
P'_ aNU accounting report 会计报告
xop\W4s_ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`,GFiTPd Accounting Society of China 中国会计学会
K24y;96 8 accounting statement 会计报表
Q4ii25] * accounting system 会计制度；会计系统
IP !zg|c, accounting transaction 会计事项；帐务交易
IMSm accounting treatment 会计处理
QKz2ONV=) accounting year 会计年度
Q(8W5Fb? accretion 增值；添加
c$A}mL_ accrual 应计项目；应累算数目
6x;"T+BSSS accrual basis 应计制；权责发生制
\h zx? accrual basis accounting 应计制会计；权责发生制会计
)Knsy accrue 应累算；应计
8v;T_VN accrued benefit 应累算利益
n!b*GXb\ accrued charges 应计费用
$[=`*m accrued cumulative preference share dividend 应累算的累积优先股股息
?K}KSJ6_ accrued expenses 应累算费用
JLyFk V/
accrued interest payable 应付利息；应计未付利息
84Hm
PPt accrued interest receivable 应收利息；应计未收利息
WFeaX7\b accrued right 累算权益
5U<o%+^El accruing profit 应累算的利润
A]V<K[9:b accumulated fiscal reserve 累积财政储备
mW_A 3S5 accumulated profit 累积利润；滚存溢利
Q%GLT,f1. accumulated reserve 累积储备
^e YJ7&t accumulation of surplus income 累积收益盈余
C $c.(5/O acquired assets 既得资产
5o(=?dXm4 acquisition 收购；购置；取得
78b9Sdi& acquisition cost 购置成本
=(k0^ #++G acquisition expenses 购置费用
hU2 N{Ac acquisition of 100% interest 收购全部股权
tK <) A) acquisition of control 取得控制权
@D<Q'7mLh acquisition of fixed assets 购置固定资产
~b4fk^u`+ acquisition of shell “买壳”
}>j1j^c1=' acquisition price 收购价
?~Vev D act of God 天灾
Ug O \+cI acting partner 执事合伙人
Z3T 26Uk active market 买卖活跃的市场；交投畅旺的市场；旺市
7xT<|3 I active partner 积极参与的合伙人
9>@"W- active trading 交投活跃
^h|'\-d\ actual circulation 实际流通
n_] OYG>U actual cost 实际成本
eP3 itrH( actual expenditure 实际开支；实际支出
:\1&5Pm ] actual income 实际入息；实际收入；实际收益
9Bmgz =8 actual market 现货市场
JeCEj=_Z actual price 现货价；实际价格
X_|} b[b actual profit 实际利润
}fxH>79g actual quotation 实盘；实际价位；实际报价
-3b0;L&4>x actual year basis 按实际年度计算
lu.2ZQ E actuals 实货
Ki@8 actuarial investigation 精算调查
Ix5yQgnB}j actuarial principle 精算原则
0MzHr2?'P actuarial report 精算师报告
3 ?/ } Actuarial Society of Hong Kong 香港精算学会
|y=D^N TG actuarial valuation 精算师估值
c Ky%0oTla actuary 精算师
1$2Rs-J ad referendum agreement 暂定协议；有待覆核的协定
AB#hh i# ad valorem duty 从价税；按值征税
tbk9N( R ad valorem duty system 从价税制
[K9q + ad valorem fee 从价费
WCWBvw4&"{ ad valorem tariff 从价关税
\J\1i=a-= additional allowance 额外免税额
'XQv> J additional amount for unexpired risk 未过期风险的额外款额
g-(xuR^* additional assessable profit 补加应评税利润
IweQB} d additional assessment 补加评税
+l3
vIN additional commitment 额外承担
EGMcU| yL additional commitment vote 额外承担拨款
@o^s p|k ! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
#QDV_ziE5 additional dependent parent allowance 供养父母额外免税额
Y2D ) $ additional provision 额外拨款
nocH~bAf2 additional stamp duty 附加印花税
pcl _$2_ additional tax 补加税罚款；补加税款
SoY&R= Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
F;NZJEy adjudged bankrupt 被裁定破产
,[hJi3xM adjudicated bankrupt 裁定破产人
_bz,G"w+: adjudication fee 裁定费；评定印花税额手续费；评估契据费
NA ocmbfNz adjudication of bankruptcy 裁定破产；宣告破产
nMbV{h , adjudication of insolvency 裁定无力偿还债务
j KQP0 t- adjusted actual 经调整的实数；调整后的实数
?^+|V,< adjusted current assets 经调整的流动资产；调整后的流动资产
'}Y8a$(;V adjusted figure 经调整的数字；调整后的数额
_1 JvA- adjusted liabilities 经调整的负债；调整后的负债
q.X-2jjpx: adjusted loss 经调整的亏损；调整后的亏损
J/*[wj 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
e
O}mZN adjusted profit 经调整的利润；调整后的利润
&\K#UVDyhh adjusted surplus 经调整的盈余额；调整后的盈余额
wIiT
:o adjusted value 经调整的价值；调整后的价值
V) Xcn'h adjustment 调整；修订；理算〔保险〕
WL~`L!_. A adjustment centre 调剂中心
DpR%s" ,Q adjustment lag 调整过程的时间差距；调整时差
i! nl%% adjustment mechanism 调整机制
8UZE C-K adjustment of loss 亏损调整
JZ7-?
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Y+7v~/K= adjustment range 调整幅度
Fy@D &j administered exchange rate 受管制汇率
d$Xvax,C Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
U \z+{]<< administration expenses 行政费用
w/<hyEpxg administration fee 手续费；行政费
n#fg7d% administration in bankruptcy 破产管理
0?s p administration order 遗产管理令
Aws
TDM administrator 管理人；遗产管理人
_[7uLWyC9 administrator of the estate 遗产管理人
zBR]bk\ admission of debt 债项承认书
+$'/!vN admission of proof 接纳债权证明
BW;u? 1Xa advance 放贷款项；垫付款项；预支款项；预付款项
_B[(/wY advance account 暂支帐目；预付款帐户
yiU dUw / advance compensation 预付补偿金
3 2Z4&~ I advance from shareholder 股东垫款
dA~6{*) advance pending reimbursement 预支以待日后付还
h 2zCX advanced economy 先进经济体系
sOW|TN>y\ advancement 预付；预付财产
J.d `tiN advances warrant 垫款令
w?C \YKF7 advancing 贷出
?m.4f&X adverse balance 逆差
C u:-< adverse exchange 逆汇
h^)2:0#{I advertisement addressed to shareholders 在报章刊登的致股东通告
dd+).* advice for collection 托收通知书
xVP GlU advice of drawing 提款通知书；汇票通知书
I|:j~EY advice of payment 付款通知
aU! UY( Advisory Committee [Securities and Futures Commission]
@mazwr {B 谘询委员会〔证券及期货事务监察委员会〕
-wt2ydzos Advisory Committee on Diversification 经济多元化谘询委员会
b,W '0gl affidavit 誓章；遗产申报誓章
wtKh8^:YD affidavit of no receipt 述明无收款的誓章
]=3O,\ affiliate 联号；联营公司；附属公司
`xr%LsNn affiliated company 附属公司；联号；联营公司
+1%6-g4 " affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7$;$4.' affordability 负担能力
)wRD African Development Bank [AfDB] 非洲开发银行
{ 1+H\ (v after-acquired property 事后取得的财产
FRW.
after-hours dealing 市后交易
8 FITcK^ after-tax profit 税后盈利；税后利润；税后溢利
A0ToX) |C agency agreement 代理协议
!Z ZA I_N agency expenses 代理机构的开支
SOL=3hfb^ agency fee 代理费
>vU
Hf`4T Agency Law 《代理法》
bW]+Og agent 代理人；承销人
+*q@= P, agent of company 公司代理人
/~[R
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>>r:L3 <! aggregate 总计；总数；总体数字
*Y ZLQT aggregate amount 总款额；总额
P. :T
zk6 aggregate assets and liabilities 总体资产与负债
e{,/ aggregate at constant price 按固定价格计算的总体数字
){:aGGtko aggregate demand 总需求
v(O.GhJ@ aggregate gross position 总持仓量
;=OH=+R l aggregate limit 总限额
5PPpX = \ aggregate of salaries tax 合计薪俸税
oX~CTunP aggregate performance 总体表现；总体业绩
wW4S@m aggregate supply 总体供应
i]z
i[Zo$ aggregate surplus 总盈余
h(-&.Sm")H aggregate total 整体总额
S8VR# aggregate value 总值；合计价值
i.] zq aggregated basis 合计基准
'Ot[q^,KRG aggregated net chargeable income 合计应课税入息实额
l? o-
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4o3GS8 aggregation of incomes of husband and wife 夫妇入息合并计算
Izu .I_$4 aggregation of property 财产的总和
%K7}yy&9C agio 差价；贴水
cw.7YiU 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》
(% P=#vZ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Ev16xL8B 《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》
wrU[#g,uvr Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
-wf V 《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》
*zWn4BckN Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
' r%oOZk)z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
A\)X&vR[6 agreement for a settlement 授产协议
h'p0V@!N agreement for assignment 转让协议
MV}]i@ V agreement for sale 售卖协议；买卖协议
`%3p.~> agreement for sale and purchase 买卖协议
ErC[Zh"'' agreement for the payment of interest 支付利息协议
Cj+=9Dc agreement for the repayment of money 还款协议
Cd O-xL6F agreement of reinsurance 再保险协议
$NH Wg(/R@ Agricultural Bank of China 中国农业银行
pt#[.n#f air passenger departure tax 飞机乘客离境税
|5Pbc&mH8A Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]o$ /xP airport tax 机场税
rUjr'O0 alcohol duty 酒精税
Pa +BE[z alienation 让与；让渡；转让
w)n]}k alimony 生活费；赡养费
z%t u6_4j All Ordinaries Index [AOI] 所有普通股指数
S+Yg!RrNqj all risks 全险；综合险
tqCg<NH.!m All Sales Record for Stock Market 《股票市场成交报告》
[@Y q^ .6t Allied Capital Resources Limited 新联财务有限公司
C6~dN& q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
bobkT|s^s allocation letter 拨款信件
I:<R@V<~# allocation of fund 分配款项；预留款项
bf /loMtD allocation of profit 利润分配；溢利分配
?y)X $D^ allocation warrant 拨款令
XD }_ 9p allotment 分配；配股
eB*8)gYh allotment notice 股份配售通知；配股通知
u0b-JJ7)BQ allotment of shares 股份分配
RfG$Px ' allowable 可获宽免；免税的
+hgCk87%# allowable business loss 可扣除的营业亏损
^ ^l"brPa allowable expenses 可扣税的支出
9G+rxyWMW allowance 免税额；津贴；备抵；准备金
D: t ZiS=0 allowance for debts 债项的免税额
.`N` M9 allowance for depreciation by wear and tear 耗损折旧免税额
'Y\"^'OU\ allowance for funeral expenses 殡殓费的免税额
ZF (=^.gc allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{C6;$#7P allowance for repairs and outgoings 修葺及支出方面的免税额
W2h[NimU allowance to debtor 给债务人的津贴
z&, sm5L b alteration of capital 资本更改
bU`yymf{L alternate trustee 候补受托人
$:II @= amalgamation 合并
#/<Y!qV& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[_b='/8 ambit of charges 征税范围；收费范围
}Xv1KX ' amended valuation 经修订的估值
1iL
xXd American Commodities Exchange 美国商品交易所
}F6b ] American Express Bank Limited 美国运通银行
XF$]KA L0 American Stock Exchange 美国证券交易所
T k&9Klo amortization 摊销
%nf=[f amount due from banks 存放银行同业的款项
g8A{aH b1} amount due from banks abroad 存放海外银行同业的款项
!13
/+ u amount due from holding companies 控股公司欠款
u#k ,G` amount due from local banks 存放本港银行同业的款项
&W//
Ox
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iGVb.=) amount due to banks abroad 海外银行同业的存款
#-j!
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S@NhEc amount due to local banks 本港银行同业的存款
M|e
n>P amount due to outport banks 外埠银行同业的存款
(Gc`3jJ amount for note issue 发行纸币的款额
=3dbw8I amount of bond 担保契据的款额
<|Eby!KXR amount of consideration 代价款额
|S`yXsg amount of contribution 供款数额
'xoE
[0! amount of indebtedness 负债款额
@k6}4O?{ amount of principal of the loan 贷款本金额
f ?zK " amount of rates chargeable 应征差饷数额
=2]rA amount of share capital 股本额
-01 1U! amount of sums assured 承保款额
SliQwm 5 amount of variation 变动幅度
D s,"E#? amount of vote 拨款数额
h=r <
B\Pa amount payable 应付款额
P3ev 4DL amount receivable 应收款额
L 4*fF Amsterdam Stock Exchange 阿姆斯特丹证券交易所
K |} ]< analysis 分析
Tc5OI' -V ancillary risk 附属风险
?V:]u 3 annual account 周年帐目；周年帐目报表；年度决算；年结
`+Z#*lj|@ annual accounting date 年结日期
bK$D lB Z annual allowance 每年免税额；年积金；年度津贴；年津
`yXx[deY annual balance 年度余额
0*/ r' annual disposable income 每年可动用收入
^1yTL5#:Vw annual estimates 周年预算
f<4q ]HCa annual fee 年费
s1 ^mk] annual general meeting 周年大会
NF(IF.8G annual growth rate 年增率；每年增长率
5@t uo`k annual long-term supplement 长期个案每年补助金
wp*&&0O! annual pensionable emolument 可供计算退休金的年薪
7a]Zws annual report 年报
gXLZ) >+A+ Annual Report on the Consumer Price Index 《消费物价指数年报》
:Z]hI+7 annual return 周年报表；周年申报表；每年报税表格
<bX Wkj Annual Return Rules 《周年报表规则》
E(3+o\w annual review of consumer prices 每年消费物价回顾
Vt)\[Tl ~ annual roll-forward basis 逐年延展方式
Fp6[W5 >(- annual salary 年薪
+' Y( V& annual statement 年度报表；年度决算表
+;wqX]SD & 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
=
EChH@3 annuitant 年金受益人
9 eN2)a/ annuity 年金
o- Q G&
] annuity contract 年金合约
K!D!b'|bb annuity on human life 人寿年金
Pzm!`F^r} antecedent debt 先前的债项
K9 O,7h:x ante-dated cheque 倒填日期支票
FDd>(!> anticipated expenditure 预期开支
E<#4G9 O< anticipated net profit 预期纯利
ZR-s{2sl anticipated revenue 预期收入
CBno uKc: anti-inflation measure 反通货膨胀措施
.Lr )~ anti-inflationary stance 反通货膨胀立场
G<^]0`"+)t apparent deficit 表面赤字
+=*m! 7Mr apparent financial solvency 表面偿债能力
[T[9*6Kt apparent partner 表面合伙人
6:@t=C application for personal assessment 个人入息课税申请书
1s}NQ 3 application of fund 资金应用
CX ]\ Q-y application to release as liquidator and to destruct the books of accounts and documents
2H K 申请免除清盘人职务及毁灭帐簿与文件
kGuk
-P appointed actuary 委任精算师
$sL|'ZMbS appointed auditor 委任核数师；委任审计师
q>|[JJ*6_N appointed trustee 委任的受托人
& A9A#It appointer 委任人
#C,f/PXfaB apportioned pro rata 按比例分摊
bu"68A;> apportionment 分配；分摊
ic0v*Y$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
,+f0cv4 apportionment formula 分摊方程式
m~j\?mb{+ apportionment of estate duty 遗产税的分摊
~Ri u*< appraisal 估价；评估
01{r^ZT`RH appreciable growth 可观增长
?y *+^E0 appreciable impact 显着影响
6`4W , appreciable increase 可观增长
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`O appreciation 增值；升值
`k}l$ih`X appreciation against other currencies 相对其他货币升值
,8xP8T~Kmv appreciation of the exchange value of Hong Kong dollar 港元汇值上升
kF+ }.x% appreciation tax 增值税
>xZhK63C/ appropriation 拨款；拨用；拨付
VM] GYz|#] appropriation account 拨款帐目
APtselC Appropriation Bill 拨款法案
ueE?"Hk appropriation-in-aid system 补助拨款办法
n:b B $Ai2 approved assets 核准资产
9"HmHy&:E approved basket stock 认可一篮子证券
\Ul.K!b7 approved budget 核准预算
|D FvZ6} approved charitable donation 认可慈善捐款
e@,u`{C[ approved charitable institution 认可慈善机构
:Hf0Qx6 approved currency 核准货币；认可货币
io9xI 3{ approved estimates 核准预算
# +QWi0B approved estimates of expenditure 核准开支预算
InPy:} approved overseas insurer 核准海外保险人
~[uV approved overseas trust company 核准海外信托公司
CmJ?_> approved pooled investment fund 核准汇集投资基金
pg?i F1 approved provident fund scheme 认可公积金计划
pe!dm}!h[ approved provision 核准拨款
x'M^4 {4[ approved redeemable share 核准可赎回股份
I>kiah* approved regional stock 认可地区性证券
hM36Q Odm approved retirement scheme 认可退休金计划
`z?KL(rI approved subordinated loan 核准附属贷款
=,AC%S_D~ arbitrage 套戥；套汇；套利
gaw4NZd)0 arbitrageur 套戥者；套汇者
hLyTUt~\L arbitrary amount 临时款项
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M;S#% arrangement 措施；安排；协定
I| W'n-4Y arrears 欠款
:zj9%4A arrears of pay 欠付薪酬
2-$bh arrears of revenue 逾期未收税款；逾期未收的帐项
[j=,g-EOA articles of association 组织章程；组织细则；组织章程细则
?}=-eJ(7e Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Q_QKm0! ascertainment of profit 确定利润
4#@W;' "Asia Clear" “亚洲结算系统”
62M RI Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@QVqpE<| Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
oTF^<I-C Asian Development Fund [ADF] 亚洲发展基金
TDAW I_83- Asian dollar bond 亚洲美元债券
.B 85!lCF Asian dollar market 亚洲美元市场
P>{US1t Asian dollar rate 亚洲美元利率
42V,PH6o Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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i1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Z@uT kqG) asked price 沽盘；喊价；索价；卖方报价
^nHB1"OCV assessable income 应评税入息
c?!YFm assessable loss 应评税亏损
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4\o assessable profit 应评税利润
Wa[x`:cT?u assessable value 应评税值
VDByj "% assessed profit 估定利润
atLV `U&t assessed value 经评估价值
uq !; assessment 评税；评定；估价；评税单
<$ i"zb assessment number 评税编号；估价编号
zd*3R+>U'> assessment of additional tax 补加税评税
$N}/1R^?r assessment of performance 业绩评估；实绩评价
tjZ \h= Assessor 评税主任
i<4>\nc asset price bubbles 资产价格泡沫
pKt-R07* asset-backed securities 具资产保证的证券
)YzH k ;( assets accretion 资产增值
XMN?;Hj> assets and liabilities 资产与负债
6o=qJ`m[? assets betterment statement 资产递增表；资产改进表
xH_A@hf; assets lending 实物放款；有抵押贷款
Lh8bQH assets of the company passing on the death 死者去世时转移的公司资产
=ze FK_S! assets pledged as security for liabilities 用作负债抵押的资产
]UX`=+{ assets portfolio 资产投资组合
5q |+p?C assets price 资产价格
5:Yck< assets quality 资产质素
c Ndw9?Z assets realization 资产变现
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(DxN assets refinancing arrangement 资产再集资安排
V&Xi> X8 assets securitization 资产证券化
y 4xT:G/M assets situated outside Hong Kong 在香港以外地方的资产
E /fw?7eQ assets stripping 削减资产；拆卖资产
4GG1E. z} assets value 资产值
QU^/[75Ea0 assignee 承让人
xab]q$n]k assignment 转让；转让书；转让契
87QZun% assignment of interest 权益转让
ds*m6#1b assignment of letters patent and trade mark 专利证书及商标转让
O^.%C`* assignment of property 物业转让；物业转让书
<u/a` E? assignment right 转让权
_4P;+ Y assignor 转让人
Q7,EY / associate 有联系的人；有关连人士；相联者；合伙人；联系人
xn (+G$m Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
b!i` o%Vb associate member 附属会员
e#>tM associated body corporate 相联法人团体
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associated company 相联公司；联属公司
D 4< -8 associated corporation 相联法团
ss? ] Association of Chartered Certified Accountants [ACCA] [United Kingdom]
m"lE&AM64p 公认会计师公会〔英国〕
\*f;!{P{ Association of Futures Exchange Brokers 香港期货经纪协会
az0cS*@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1<xcMn0et association of underwriters 承保人组织
79)A%@YHQQ assumption of control 接管
B0f_kH~p~ assurance 担保；保险；转易；转易书
"'['(e+7 assurance of interest 权益的转易
=2^Vgc at 19XX price 按一九ＸＸ年价格计算
}qc#lz at a discount 按赔价计算；按贴水价格计算；打折扣
I"Q#IvNw at a premium 按溢价计算；按升水价格计算
%x&F4U at call 通知付款；按通知
dCB&c ^ at constant market price 按固定市价计算
U?bG`. X at constant price 按固定价格计算
K! 3{M!B at cost 按成本计算
Y)$52m5rM at current market price 按当时市价计算；按现时市价计算
QJ x9I_ at current price 按当时价格计算；按现时价格计算
DdBxqkh at factor cost 按要素成本计算；按生产要素成本计算
,LhE shf at money-of-the-day price 按付款当日价格计算
-#hK|1] at or better 按指定或较佳价位〔买卖指令〕
Q]< (bD.7 at par 按面值计算；平价
+"'F Be at sight 见票即付
]]>nbgGn# at the close 按收市盘
H76E +AY at the opening 按开市盘
/&CUspb attestation 见证；见证条款
CV '&4oq at-the-money option 平价期权
*"1~bPl attorney 受权人；受托代表人
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x. attornment 新拥有人承认书
l`SK*Bm~< attributable profit 可归属利润
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<J6-J attributable share value 可归属股份价值
|<sf:#YzY& Auckland Stock Exchange 奥克兰证券交易所
K!GUv{fp auction 拍卖
Z[Wlyb0 auctioneer 拍卖商
|5W8 Q|>% audit 审计；核数
,{?wKXJ}L! Audit Commission 审计署
)))2f skZ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
#nKRTb+{ 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〕
g^1r0.Sp{8 audit review 帐目审查
f%c06U n= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"X`RQ6~]> audited account 审计帐目；经审计的帐目
BsKbn@'uC audited annual account 经审计的周年帐目
p~h4\ .*` audited balance sheet 经审计的资产负债表
t) LU\! auditor 核数师；核数主任；审计师
IWQ&6SDW$z auditor's certificate 核数师证明书；审计师证明书
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aJm auditor's report 核数师报告；审计师报告
NdZ)[f:2 Aussie bond 澳元债券
}d_<\ austerity budget 紧缩预算
L#n}e7Y9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
H ZPc d_( Australia All Ordinaries Index 澳洲所有普通股票指数
L^lS ^P Australian Dollar [AUD] 澳元
tyB)HF Australian Options Market 澳大利亚期权市场
8$ic~eJ Australian Securities Commission 澳洲证券事务监察委员会
1YFeVMc Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(#oYyM] Australian Stock Exchange 澳大利亚证券交易所
2xDQ :=ec Austrian Schilling [ATS] 奥地利先令
J==}QEhQ{ authentication 认证；鉴证
?FN9rh AC authority to purchase 委托购买证；委购书
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OtkC3hY authorization 认可；核准；授权；授权书
f3 !n$lj authorization by direction 指示授权
h6g:(3t6m authorization by instruction 指令授权
L/BHexOB authorization by warrant 令状授权
!}ilN 1> authorization of unit trust 单位信托的认可
{gsW(T>) authorized agent 指定代理人
3!aEClRtq authorized capital 法定资本
?9p$XG authorized clerk 出市员
(v!mR+ \x authorized dealer 认可交易商
!nwbj21% authorized financial institution 认可财务机构
SZ/(\kQ6 authorized fund 认可基金
\*uugw,\y authorized fund house 获授权的基金公司；认可基金公司
@l{I[pp authorized institution 认可机构
)S2iIi;B q authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
EY~7oNfc`R authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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tGiTzzp authorized insurer 获授权保险人；获认可承保人
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cUP authorized investment 特准投资项目
y1iX!m~) authorized person 获授权人
?;^5ghY$ authorized representative 获授权代表
(k8Z=/N~ authorized share capital 法定股本
/_q# a h automated quotation system 自动报价系统
M|k&TTV Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
vO]J]][ 自动交易系统〔香港期货交易所有限公司〕
'*4iqP R; automatic adjustment mechanism 自动调整机制
MI\]IQ U automatic adjustment system 自动调整系统
Ir/:d]N* Automatic Clearing House 自动票据交换所
-bA!PeI automatic exchange rates accumulation system 自动化汇率累集系统
"qS!B.rt: Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>b>gr O X automatic teller machine [ATM] 自动柜员机
UT4f (Xo autopay 自动转帐
P{cos& X| available assets 可用资产
1aq2aLx available fiscal reserve 现存财政储备
80}4/ 8 available profit 可用利润
kbhX?; <` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
VD/&%O8n average 平均；平均数；海损
Lyr2(^#: average basic salary 平均基本薪金
G?<pBMy average consumer expenditure 平均消费开支；一般消费开支
LJWTSf"f? average cost 平均成本
_dr*`y Xi average cost of land production 增辟土地平均成本
3za`>bUN average daily turnover 平均每日成交额
j7}lF?cJ2 average daily wage rate 平均每日工资率
i:d`{kJ|[ average expenditure pattern 平均开支模式
,Aj }]h\L average growth rate 平均增长率
wu 2:' y>n average net fixed assets 固定资产平均净值
#EG ? 9T average of relatives 相对价格平均数
1i3V!! r average price 平均价格
&hI >L average propensity to consume 平均消费倾向；一般消费倾向
vL$|9|W( average propensity to save 平均储蓄倾向；一般储蓄倾向
IcFK,y%1 average rate 平均率
f>niFPW" average revenue 平均收入；平均收益
A#35]V06 average stock 平均库存；平均存货
I 8k average yearly rent 平均年租
\i0-o8q@I avoidance of double taxation 避免双重课税
A*F9\mj I5 avoidance of tax 避税
