A:
)Jn80~U|1 A share Ａ股；甲类股份
]d(}b>gR~( abatement of tax 减税；减扣免税额
4h(Hy&1 C ABN AMRO Bank N.V. 荷兰银行
hQeZI+ above-the-line expenditure 线上项目支出；经常预算支出
?uv%E*TU above-the-line receipt 线上项目收入；经常预算收入
2%H( a) ABSA Asia Limited 南非联合亚洲有限公司
u' ][3 absolute change 绝对数值变更
[b'fz absolute expenditure 实际开支
ak&v/%N absolute guideline figure 绝对准则数字
hR{Zh> absolute interest 绝对权益
Ep MEA1=& absolute order of discharge 绝对破产解除令
6Z=H>w absolute profit margin 绝对利润幅度
6.=b^6MV absolute value 实值；绝对值
1j(, VW absolutely vested interest 绝对既得权益
=jh:0Q<43+ absorbed cost 已吸收成本；已分摊成本
upKrr absorption 吸收；分摊；合并
aP gG+tu absorption rate 吸收率；摊配率；分摊率
$ Q4b~ ACB Finance Limited 亚洲商业财务有限公司
RT9@&5>il acceptable form of reciprocity 合理的互惠条件
@e/dQ:Fb acceptable rate 适当利率；适当汇率
g?sFmD acceptance agreement 承兑协议
2
{0VyLx acceptance for honour 参加承兑
,|/$|$' acceptor 承兑人；接受人；受票人
omu &:)
g acceptor for honour 参加承兑人
WDR!e2G accident insurance 意外保险
nrS_t
y Accident Insurance Association of Hong Kong 香港意外保险公会
C]cw@ :o% accident insurance scheme 意外保险计划
>i<-rO>kN accident year basis 意外年度基准
9x\G(w accommodation 通融；贷款
ozG:f*{T accommodation bill 通融票据；空头票据
eU0-_3gN_ accommodation party 汇票代发人
9IV W bJ account balance 帐户余额；帐户结余
?i"FdpW account book 帐簿
pj6Cvq4bD account collected in advance 预收款项
%cL:*D 4oz account current book 往来帐簿
TMBdneS-s account of after-acquired property 事后取得的财产报告
I&c#U+-A ' account of defaulter 拖欠帐目
sjGZ
,?% account payable 应付帐款
ualtIHXK) account payee only [A/C payee only] 只可转帐；存入收款人帐户
cCs:z account receivable 应收帐款
WBIS account receivable report 应收帐款报表
4 vphLAm account statement 结单；帐单；会计财务报表
Wi<Fkzj account title 帐户名称；会计科目
NM ]/OKs'H accountant's report 会计师报告
lB-7. Accountant's Report Rules 会计师报告规则
~sD 'pS accounting and auditing procedure 会计与审计程序；会计与核数程序
/j As`"U Accounting Arrangements 《会计安排》
T~Cd=s(T" accounting basis 会计基础
1<UQJw45 accounting by Official Receiver 破产管理署署长呈交的帐目
o6 oYJ`PY Accounting Circular 《会计通告》
xl$ Qw' accounting class 会计类别
u1l#k60 accounting date 记帐日期；会计结算日期
511q\w M accounting for money 款项核算
Heu@{t.[!D Accounting Officer 会计主任
oxZ(qfjS accounting period 会计报告期；会计期
~c"c9s+o accounting policy 会计政策；会计方针
y- mmc}B>N accounting practice 会计惯例
xC( PH?_ accounting principle 会计准则
fz*6 B NJ accounting record 会计记录
kCV OeXv accounting report 会计报告
!RI&FcK Accounting Services Branch [Treasury] 会计事务部〔库务署〕
5l#)tX .by Accounting Society of China 中国会计学会
ewY X \ accounting statement 会计报表
ececN{U/ accounting system 会计制度；会计系统
" fdG5|NJe accounting transaction 会计事项；帐务交易
{H74`-C)W accounting treatment 会计处理
< j F <_j accounting year 会计年度
n >'}tT)U accretion 增值；添加
;N|6C+y accrual 应计项目；应累算数目
\=JKeL|6[S accrual basis 应计制；权责发生制
'
BpRi N accrual basis accounting 应计制会计；权责发生制会计
ge|}'QKow accrue 应累算；应计
4kiu*T accrued benefit 应累算利益
eJ'ojc3 accrued charges 应计费用
t@\0$V
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p5\b&~
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tx.sU u6 accrued interest payable 应付利息；应计未付利息
p|%)uA3'/ accrued interest receivable 应收利息；应计未收利息
JT+P>\\];' accrued right 累算权益
{<lV=0] accruing profit 应累算的利润
5ym
=2U accumulated fiscal reserve 累积财政储备
UT -=5 accumulated profit 累积利润；滚存溢利
?QgWW accumulated reserve 累积储备
%Vq@WF accumulation of surplus income 累积收益盈余
:BS`Q/<w acquired assets 既得资产
7@\iBmr6 acquisition 收购；购置；取得
,aeFEsi acquisition cost 购置成本
\; ]~K6= acquisition expenses 购置费用
JG `QJ% acquisition of 100% interest 收购全部股权
PuWF:'w r acquisition of control 取得控制权
_z;N|Xe acquisition of fixed assets 购置固定资产
@4pN4v8U acquisition of shell “买壳”
chy7hPxC; acquisition price 收购价
0(n /hJ act of God 天灾
btOC\bUMfD acting partner 执事合伙人
oKUJB.PF active market 买卖活跃的市场；交投畅旺的市场；旺市
P7 n~Ui~U active partner 积极参与的合伙人
]Q+Tm2{ active trading 交投活跃
<_5z^@N3$ actual circulation 实际流通
ty ~U~ actual cost 实际成本
^t"\PpmK<d actual expenditure 实际开支；实际支出
<m!\Ma actual income 实际入息；实际收入；实际收益
OP @PB| actual market 现货市场
_<8n]0lX3 actual price 现货价；实际价格
\*7Tj-# actual profit 实际利润
Cpl \ }Qn actual quotation 实盘；实际价位；实际报价
lH[N*9G( actual year basis 按实际年度计算
e> [QF+e)y actuals 实货
QL3%L8 actuarial investigation 精算调查
#/aWG x_ actuarial principle 精算原则
^J327 actuarial report 精算师报告
^U52
*6 Actuarial Society of Hong Kong 香港精算学会
S}>rsg! actuarial valuation 精算师估值
g#e"BBm=A actuary 精算师
IzG7! K ad referendum agreement 暂定协议；有待覆核的协定
q8U]Hyp(` ad valorem duty 从价税；按值征税
1t6UI4U!$ ad valorem duty system 从价税制
X- zg ad valorem fee 从价费
vR -/c ad valorem tariff 从价关税
Gc>\L3u additional allowance 额外免税额
v^vEaB additional amount for unexpired risk 未过期风险的额外款额
)gE:@ 3 additional assessable profit 补加应评税利润
.gB#g{5+J additional assessment 补加评税
bAg KO fT additional commitment 额外承担
']V 2V)t additional commitment vote 额外承担拨款
h
/on additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
fQ<V_loP.@ additional dependent parent allowance 供养父母额外免税额
'vXrA additional provision 额外拨款
7w9) ^ additional stamp duty 附加印花税
b[$>HB _Na additional tax 补加税罚款；补加税款
E 0YXgQa Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
l)?c3 adjudged bankrupt 被裁定破产
]5^u^ adjudicated bankrupt 裁定破产人
"ey~w=B$M adjudication fee 裁定费；评定印花税额手续费；评估契据费
`H\ ^#Zu
adjudication of bankruptcy 裁定破产；宣告破产
A&z adjudication of insolvency 裁定无力偿还债务
t{$t3>p- t adjusted actual 经调整的实数；调整后的实数
hHdC/mR
adjusted current assets 经调整的流动资产；调整后的流动资产
TO QvZ?_ adjusted figure 经调整的数字；调整后的数额
E@?jsN7 adjusted liabilities 经调整的负债；调整后的负债
" `lR X adjusted loss 经调整的亏损；调整后的亏损
# H4dmnV adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
ruoiG?:T adjusted profit 经调整的利润；调整后的利润
ex-`+cF adjusted surplus 经调整的盈余额；调整后的盈余额
b*$^8% adjusted value 经调整的价值；调整后的价值
}hGbF"clqg adjustment 调整；修订；理算〔保险〕
~q<U E\H adjustment centre 调剂中心
TygR G+G- adjustment lag 调整过程的时间差距；调整时差
_9<Ko.GVq adjustment mechanism 调整机制
3]wV`mD adjustment of loss 亏损调整
l?ofr*U&-x adjustment process 调整过程；调整程序
es .`:^A adjustment range 调整幅度
2lQ'rnqS) administered exchange rate 受管制汇率
{1FY HM^ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
vHWw*gg(/E administration expenses 行政费用
x
ha!.&DO administration fee 手续费；行政费
.*8.{n5 administration in bankruptcy 破产管理
|[gnWNdR$M administration order 遗产管理令
|g @1qXO3 administrator 管理人；遗产管理人
MLUq"f~ N administrator of the estate 遗产管理人
\i{=%[c admission of debt 债项承认书
{W @Y4Qqq admission of proof 接纳债权证明
klPc l[.w advance 放贷款项；垫付款项；预支款项；预付款项
*NDzU%X8 advance account 暂支帐目；预付款帐户
^58'*13ZL advance compensation 预付补偿金
) ><{A advance from shareholder 股东垫款
.t\5H< z advance pending reimbursement 预支以待日后付还
@}#$<6| advanced economy 先进经济体系
m|'TPy advancement 预付；预付财产
D9JT)a advances warrant 垫款令
S53[K/dZo advancing 贷出
Nhs]U`s(g adverse balance 逆差
# *\PU adverse exchange 逆汇
r3#H]c advertisement addressed to shareholders 在报章刊登的致股东通告
VaH# ~! advice for collection 托收通知书
UeE&rA] advice of drawing 提款通知书；汇票通知书
,rQznE1e advice of payment 付款通知
\ ddbq g?` Advisory Committee [Securities and Futures Commission]
uRJLSt9m 谘询委员会〔证券及期货事务监察委员会〕
f ^z7K Advisory Committee on Diversification 经济多元化谘询委员会
(ZDRjBth[ affidavit 誓章；遗产申报誓章
&FGz53fd4 affidavit of no receipt 述明无收款的誓章
ceAK;v
o affiliate 联号；联营公司；附属公司
V"gnG](2l affiliated company 附属公司；联号；联营公司
&AC-?R|Dp affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;[&g` %-H< affordability 负担能力
w<5w?nP+Oh African Development Bank [AfDB] 非洲开发银行
7|\[ipVX:3 after-acquired property 事后取得的财产
`XQM )A after-hours dealing 市后交易
,_p_p^Ar\4 after-tax profit 税后盈利；税后利润；税后溢利
]ZZ7j agency agreement 代理协议
JTrxh] agency expenses 代理机构的开支
j&ddpS(s agency fee 代理费
4u A ;--j Agency Law 《代理法》
?mnwD ]u agent 代理人；承销人
$K Krl agent of company 公司代理人
]x! vPIyq agent's fee 代理人费；经纪费
?$9C[Kw` aggregate 总计；总数；总体数字
co#%~ KqMu aggregate amount 总款额；总额
Z{ &PKS aggregate assets and liabilities 总体资产与负债
^BW V6 aggregate at constant price 按固定价格计算的总体数字
u[y>DPP x aggregate demand 总需求
W +C\/ aggregate gross position 总持仓量
R/U"]Rc aggregate limit 总限额
tPc '# . aggregate of salaries tax 合计薪俸税
u.R:/H<>~ aggregate performance 总体表现；总体业绩
O E W IP aggregate supply 总体供应
mq > Ag aggregate surplus 总盈余
s+9q : aggregate total 整体总额
$} N'm aggregate value 总值；合计价值
#N wlKZ- aggregated basis 合计基准
Sw>AgES aggregated net chargeable income 合计应课税入息实额
zAS&L%^ tV aggregation 合并计算；合计；总和
3%>"|Ye}A aggregation of incomes of husband and wife 夫妇入息合并计算
^<7)w2ns aggregation of property 财产的总和
{ 6*h';~ agio 差价；贴水
%/jm Q6z^ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
F od2KS;g Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Jy{A1i@4~s 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
5Y JLR; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Lr_+) l 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
@z W'!Ol Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
jmz, 1[ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
, @8>=rT agreement for a settlement 授产协议
5,k&^CK} agreement for assignment 转让协议
U5%EQc- "P agreement for sale 售卖协议；买卖协议
l hKd<Y" agreement for sale and purchase 买卖协议
9["yL{IPe agreement for the payment of interest 支付利息协议
:^%My]>T agreement for the repayment of money 还款协议
"EDn;l-Q agreement of reinsurance 再保险协议
p~En ~?< Agricultural Bank of China 中国农业银行
3T%W fS+ air passenger departure tax 飞机乘客离境税
8 }nA8 J Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}r9f}yX9Q airport tax 机场税
fo^M`a!va0 alcohol duty 酒精税
_ z#zF[% alienation 让与；让渡；转让
;VNwx(1l` alimony 生活费；赡养费
ySL 31% All Ordinaries Index [AOI] 所有普通股指数
7{2knm ^ all risks 全险；综合险
wqK>=Ri_ All Sales Record for Stock Market 《股票市场成交报告》
;q59Cr 75 Allied Capital Resources Limited 新联财务有限公司
mM&H; W all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8S &` allocation letter 拨款信件
[ wi " allocation of fund 分配款项；预留款项
v_En9~e^n allocation of profit 利润分配；溢利分配
P] ouLjy q allocation warrant 拨款令
1B}6 zJ allotment 分配；配股
|r$Vb$z allotment notice 股份配售通知；配股通知
5JBenTt allotment of shares 股份分配
J#!:Z8b allowable 可获宽免；免税的
eOE7A'X allowable business loss 可扣除的营业亏损
?yU|;my allowable expenses 可扣税的支出
& Dgho allowance 免税额；津贴；备抵；准备金
Jr==AfxyT allowance for debts 债项的免税额
j"7 z allowance for depreciation by wear and tear 耗损折旧免税额
L Lm{:T7 allowance for funeral expenses 殡殓费的免税额
w%g@X 6 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
b o4 :|Z allowance for repairs and outgoings 修葺及支出方面的免税额
ebcGdC/%> allowance to debtor 给债务人的津贴
X )$3sTj alteration of capital 资本更改
O
sbY}*S alternate trustee 候补受托人
+MIDq{B amalgamation 合并
3W 5|Y@0 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
0bVtku K;G ambit of charges 征税范围；收费范围
a{mtG{Wc amended valuation 经修订的估值
VX2 KE@ American Commodities Exchange 美国商品交易所
1.4]T, ` American Express Bank Limited 美国运通银行
s
'u6Ep/V American Stock Exchange 美国证券交易所
^8a,gA8. amortization 摊销
-"UK NB! amount due from banks 存放银行同业的款项
(& =-o( amount due from banks abroad 存放海外银行同业的款项
k:nr!Y< amount due from holding companies 控股公司欠款
[>=D9I@~ amount due from local banks 存放本港银行同业的款项
K, WNM S amount due to banks 银行同业的存款
]3BTL7r amount due to banks abroad 海外银行同业的存款
m1heU3BUWU amount due to holding companies 控股公司存款
k9vr6We' amount due to local banks 本港银行同业的存款
I QS | amount due to outport banks 外埠银行同业的存款
lc,{0$
1< amount for note issue 发行纸币的款额
Hl8-1M$& amount of bond 担保契据的款额
!vHnMY~AG amount of consideration 代价款额
<=l!~~% amount of contribution 供款数额
}3!83~Qbx amount of indebtedness 负债款额
snK $? 9vh amount of principal of the loan 贷款本金额
Zm >Q-7r9 amount of rates chargeable 应征差饷数额
k3da*vwE amount of share capital 股本额
\SHYwD}*Pr amount of sums assured 承保款额
<!v^Df amount of variation 变动幅度
y+)][Wa0 amount of vote 拨款数额
5hUYxF20h8 amount payable 应付款额
T2P0(rEz amount receivable 应收款额
?Lbw o<E Amsterdam Stock Exchange 阿姆斯特丹证券交易所
;XMbjWc analysis 分析
Zrr3='^s ancillary risk 附属风险
rW0# 6 annual account 周年帐目；周年帐目报表；年度决算；年结
Xp[[ xV| annual accounting date 年结日期
I3uaEv7OZc annual allowance 每年免税额；年积金；年度津贴；年津
gLa# y annual balance 年度余额
d+[yW7%J annual disposable income 每年可动用收入
@F]6[ annual estimates 周年预算
Cg
|_ ) _w annual fee 年费
Oz# $x annual general meeting 周年大会
FVW<F(g` annual growth rate 年增率；每年增长率
Og4 X3QG annual long-term supplement 长期个案每年补助金
DN2K4%cM%' annual pensionable emolument 可供计算退休金的年薪
>_!pg<{, annual report 年报
>pW8K[ Annual Report on the Consumer Price Index 《消费物价指数年报》
R] tHd=kf annual return 周年报表；周年申报表；每年报税表格
5)+(McJC Annual Return Rules 《周年报表规则》
AyB-+oTf( annual review of consumer prices 每年消费物价回顾
/pan {.< k annual roll-forward basis 逐年延展方式
E3<jH annual salary 年薪
,B(UkPGT annual statement 年度报表；年度决算表
/J ]Y j, 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
T;XEU%:LK annuitant 年金受益人
*]nha1!S annuity 年金
7L|w~l7R~ annuity contract 年金合约
zmQ V6o=k annuity on human life 人寿年金
UTGR{>=> antecedent debt 先前的债项
OkGg4 X|9 ante-dated cheque 倒填日期支票
8 k9(iS anticipated expenditure 预期开支
nyWA(%N1 anticipated net profit 预期纯利
qL 091P\F anticipated revenue 预期收入
" ^u anti-inflation measure 反通货膨胀措施
LY'_ U0y4 anti-inflationary stance 反通货膨胀立场
?7 e|gpQ| apparent deficit 表面赤字
V @&zn8? apparent financial solvency 表面偿债能力
VT96ph apparent partner 表面合伙人
Z $ Fh4 application for personal assessment 个人入息课税申请书
>*(4evU application of fund 资金应用
w|pk1~c(_ application to release as liquidator and to destruct the books of accounts and documents
PX65Z|~ >_ 申请免除清盘人职务及毁灭帐簿与文件
m(,vym t appointed actuary 委任精算师
0AP wk
} appointed auditor 委任核数师；委任审计师
nud,ag appointed trustee 委任的受托人
PwU}<Hrl] appointer 委任人
zNofI$U apportioned pro rata 按比例分摊
Z#BwJHh apportionment 分配；分摊
H=?v$!
i Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
0 60<wjX6 apportionment formula 分摊方程式
l~!Tnp\M apportionment of estate duty 遗产税的分摊
&Y%Kr`.h appraisal 估价；评估
"%dWBvuO appreciable growth 可观增长
\j !JRD+j appreciable impact 显着影响
M` Jj! appreciable increase 可观增长
SL" ;\[uI appreciation 增值；升值
-|B?pR appreciation against other currencies 相对其他货币升值
- l8n0P1+ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
t uo'4%]i appreciation tax 增值税
lBqu}88q0 appropriation 拨款；拨用；拨付
oe_l :Y% appropriation account 拨款帐目
h@=H7oV7k Appropriation Bill 拨款法案
zDeh# appropriation-in-aid system 补助拨款办法
x tg3~/H approved assets 核准资产
rp u9 approved basket stock 认可一篮子证券
;ZPAnd:pb approved budget 核准预算
`~vqu69MF9 approved charitable donation 认可慈善捐款
rQg7r>%Q approved charitable institution 认可慈善机构
<&\HXAOd approved currency 核准货币；认可货币
.",E}3zn approved estimates 核准预算
an={h, approved estimates of expenditure 核准开支预算
wvvMes X<L approved overseas insurer 核准海外保险人
}WS%nQA approved overseas trust company 核准海外信托公司
)` -b\8uw approved pooled investment fund 核准汇集投资基金
^Crl~~Gk` approved provident fund scheme 认可公积金计划
)[yM4QFl approved provision 核准拨款
u6IEBYG (( approved redeemable share 核准可赎回股份
/1:`?% ,2 approved regional stock 认可地区性证券
hPF9y@lh approved retirement scheme 认可退休金计划
W4Rs9NA} approved subordinated loan 核准附属贷款
J5h;~l!y arbitrage 套戥；套汇；套利
-'3~Y
2# arbitrageur 套戥者；套汇者
[U@#whE O arbitrary amount 临时款项
0][PL%3Z arrangement 措施；安排；协定
M%pxv6?""{ arrears 欠款
g0GC g arrears of pay 欠付薪酬
iI ji[>qz arrears of revenue 逾期未收税款；逾期未收的帐项
Ic/D!J{Y articles of association 组织章程；组织细则；组织章程细则
fv K):eCo Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
:pj #t$:! ascertainment of profit 确定利润
$50A!h "Asia Clear" “亚洲结算系统”
=UYZ){rt9E Asia Commercial Bank Ltd. 亚洲商业银行有限公司
zY_Bn J^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Jj4!O3 \I Asian Development Fund [ADF] 亚洲发展基金
q|BR-0yi Asian dollar bond 亚洲美元债券
'AU(WHf Asian dollar market 亚洲美元市场
H4 p N+ Asian dollar rate 亚洲美元利率
{j O:9O @ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Z8$n-0Ww Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
H+y(W5|2/X asked price 沽盘；喊价；索价；卖方报价
@T [}] e assessable income 应评税入息
hi4#8W assessable loss 应评税亏损
l\< *9m< assessable profit 应评税利润
9gR@Q%b) assessable value 应评税值
D_ er( assessed profit 估定利润
19O /Q,9 assessed value 经评估价值
T {Q] assessment 评税；评定；估价；评税单
:@# '&(# ~ assessment number 评税编号；估价编号
E+-ah vk assessment of additional tax 补加税评税
?
hU0S assessment of performance 业绩评估；实绩评价
|2w,Np- Assessor 评税主任
7 .7P>U asset price bubbles 资产价格泡沫
N9 @@n:JT asset-backed securities 具资产保证的证券
@)=\q`vV assets accretion 资产增值
E-jL"H* assets and liabilities 资产与负债
5#kN<S! assets betterment statement 资产递增表；资产改进表
Wg X9k J assets lending 实物放款；有抵押贷款
@%Y$@ Qb{ assets of the company passing on the death 死者去世时转移的公司资产
Xm,w.|dx assets pledged as security for liabilities 用作负债抵押的资产
yneIY-g(p assets portfolio 资产投资组合
1 _$y bftS assets price 资产价格
pJ)PVo\cV assets quality 资产质素
06pEA.ro assets realization 资产变现
('k ;Ikut assets refinancing arrangement 资产再集资安排
]M%kt +u! assets securitization 资产证券化
NKyaR_q` assets situated outside Hong Kong 在香港以外地方的资产
vzDoF0Ts*p assets stripping 削减资产；拆卖资产
17IT: T,' assets value 资产值
2P)*Y5`KBH assignee 承让人
#+$pE@u7A assignment 转让；转让书；转让契
*$+k-BV assignment of interest 权益转让
h\C" ti2 assignment of letters patent and trade mark 专利证书及商标转让
]6JI(( assignment of property 物业转让；物业转让书
J3/2>N]/} assignment right 转让权
5X"y46i,H assignor 转让人
z*,P^K 0T associate 有联系的人；有关连人士；相联者；合伙人；联系人
?[<C,w ~$` Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2e~ud9, associate member 附属会员
:)7{$OR& associated body corporate 相联法人团体
G.Z4h/1< associated company 相联公司；联属公司
66RqjP '2 associated corporation 相联法团
NlLgXn! Association of Chartered Certified Accountants [ACCA] [United Kingdom]
fd Vye|% 公认会计师公会〔英国〕
eYSVAj Association of Futures Exchange Brokers 香港期货经纪协会
lM0`yh Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
~: h-m\=8Y association of underwriters 承保人组织
>v1E ;-ZA assumption of control 接管
Tz/=\_} assurance 担保；保险；转易；转易书
p\xi 5z assurance of interest 权益的转易
^uZ!e+ at 19XX price 按一九ＸＸ年价格计算
E<=h 6Ha at a discount 按赔价计算；按贴水价格计算；打折扣
g$=y#<2? at a premium 按溢价计算；按升水价格计算
~r(/)w\ at call 通知付款；按通知
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$Na3 at constant market price 按固定市价计算
>b^|SL at constant price 按固定价格计算
d:|(l^]{r at cost 按成本计算
uLr 9*nxd at current market price 按当时市价计算；按现时市价计算
aX`@WXK at current price 按当时价格计算；按现时价格计算
X MkyX&y at factor cost 按要素成本计算；按生产要素成本计算
/m>%=_ nz at money-of-the-day price 按付款当日价格计算
wXj!bh8\r at or better 按指定或较佳价位〔买卖指令〕
\TchRSe at par 按面值计算；平价
<<Z t.!hS at sight 见票即付
b
\pjjb[ at the close 按收市盘
o *\c V 6 at the opening 按开市盘
YG AB2`!U attestation 见证；见证条款
0W}iKT[Z at-the-money option 平价期权
Kterp% J? attorney 受权人；受托代表人
MSef2| "P# attornment 新拥有人承认书
.Ioj]r attributable profit 可归属利润
UX U !sd attributable share value 可归属股份价值
( t^&L Auckland Stock Exchange 奥克兰证券交易所
Os1o!w:m5 auction 拍卖
xRTr< j0s auctioneer 拍卖商
SLCV|@G audit 审计；核数
6LVJ*sjSy Audit Commission 审计署
a?^xEye Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
CuS"Wj 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〕
A4C4xts]N audit review 帐目审查
FrPpRe %! Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
l~cT]Ep audited account 审计帐目；经审计的帐目
%Fb4 audited annual account 经审计的周年帐目
u<}PcI. audited balance sheet 经审计的资产负债表
ux8: auditor 核数师；核数主任；审计师
HTpoY xn( auditor's certificate 核数师证明书；审计师证明书
^M51@sXI7 auditor's report 核数师报告；审计师报告
I $5*Puy# Aussie bond 澳元债券
f76bEe/B9 austerity budget 紧缩预算
BkZmE , Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
fe,A\W&8 Australia All Ordinaries Index 澳洲所有普通股票指数
$ U~3$*R Australian Dollar [AUD] 澳元
fi/[(RBG Australian Options Market 澳大利亚期权市场
Kz v*` Australian Securities Commission 澳洲证券事务监察委员会
sg=mkkD!g Australian Society of Certified Practising Accountants 澳洲执业会计师公会
gWqO5C~h Australian Stock Exchange 澳大利亚证券交易所
fF~3"!1#\I Austrian Schilling [ATS] 奥地利先令
E~k_4z% M authentication 认证；鉴证
;t^8lC?>V authority to purchase 委托购买证；委购书
oM ')NIW@ authorization 认可；核准；授权；授权书
xKo l authorization by direction 指示授权
Ng;K-WB\ authorization by instruction 指令授权
yP&SA+ authorization by warrant 令状授权
rXortK#\% authorization of unit trust 单位信托的认可
bU(H2F v authorized agent 指定代理人
D A0{s authorized capital 法定资本
tks3xS authorized clerk 出市员
&s] wf authorized dealer 认可交易商
=K#12TRf authorized financial institution 认可财务机构
9)_fH6r authorized fund 认可基金
=|@%5&.P authorized fund house 获授权的基金公司；认可基金公司
Z O^Y9\L authorized institution 认可机构
xl J8n+ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
O @n1E'S/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
/M Hml0u authorized insurer 获授权保险人；获认可承保人
Wa/&H$d\u@ authorized investment 特准投资项目
e ~wuoE:M3 authorized person 获授权人
=*ZQGM 3w authorized representative 获授权代表
pO2Y'1* authorized share capital 法定股本
aP%& -W$D| automated quotation system 自动报价系统
jl!rCOLt4 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
@ D<KG 自动交易系统〔香港期货交易所有限公司〕
e-}b]\ automatic adjustment mechanism 自动调整机制
i]qVT)j automatic adjustment system 自动调整系统
wZ^ 7#yX> Automatic Clearing House 自动票据交换所
4{[cXM8*j automatic exchange rates accumulation system 自动化汇率累集系统
w Ud6xR Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
?< Tt1fpG automatic teller machine [ATM] 自动柜员机
_~^JRC[q autopay 自动转帐
|.]:#)^X? available assets 可用资产
d"7 l<y5 available fiscal reserve 现存财政储备
'CTvKW available profit 可用利润
'dnTu@mUT Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
*1Q~/<W average 平均；平均数；海损
f1Ak0s,zrc average basic salary 平均基本薪金
I 0/enL average consumer expenditure 平均消费开支；一般消费开支
T'n~ Qf U average cost 平均成本
qac4GZ average cost of land production 增辟土地平均成本
FG?69b> average daily turnover 平均每日成交额
R V*7? y%3 average daily wage rate 平均每日工资率
JZCRu_M>| average expenditure pattern 平均开支模式
(A6 -9g> average growth rate 平均增长率
e``X6=rcG average net fixed assets 固定资产平均净值
xz @/^Cj average of relatives 相对价格平均数
p6qza @ average price 平均价格
h{ &X`$ average propensity to consume 平均消费倾向；一般消费倾向
" `sr# average propensity to save 平均储蓄倾向；一般储蓄倾向
Z+z x*(X average rate 平均率
>bKN$,Qen average revenue 平均收入；平均收益
b~ M3j& average stock 平均库存；平均存货
**zh>Y}6 average yearly rent 平均年租
(c{<JYEC avoidance of double taxation 避免双重课税
%E!^SF?Y avoidance of tax 避税
