A:
^y&q5p jj A share Ａ股；甲类股份
|RR"'o_E abatement of tax 减税；减扣免税额
Pv< QjY ABN AMRO Bank N.V. 荷兰银行
M0cd-Dn above-the-line expenditure 线上项目支出；经常预算支出
N7e`6d! above-the-line receipt 线上项目收入；经常预算收入
<\ y!3; ABSA Asia Limited 南非联合亚洲有限公司
k0H?9Z4k5 absolute change 绝对数值变更
NFB *1_m absolute expenditure 实际开支
;M }itM absolute guideline figure 绝对准则数字
H "#)&a7 absolute interest 绝对权益
i /NDWVFD absolute order of discharge 绝对破产解除令
ooTc/QEYi absolute profit margin 绝对利润幅度
#,@bxsB absolute value 实值；绝对值
tl DY k absolutely vested interest 绝对既得权益
6yE'/VB< absorbed cost 已吸收成本；已分摊成本
;$vLq&(} absorption 吸收；分摊；合并
}czsa_ absorption rate 吸收率；摊配率；分摊率
rlR
!& ACB Finance Limited 亚洲商业财务有限公司
xLA~1ZSVJw acceptable form of reciprocity 合理的互惠条件
nY OY"'z acceptable rate 适当利率；适当汇率
+J"' 'cZ acceptance agreement 承兑协议
n4^~gT%b5] acceptance for honour 参加承兑
L<bYRG z acceptor 承兑人；接受人；受票人
J"diFz+20 acceptor for honour 参加承兑人
fx<FIj7 accident insurance 意外保险
sB?2*S"X)< Accident Insurance Association of Hong Kong 香港意外保险公会
8$\Za,)g accident insurance scheme 意外保险计划
6tOCZ'f accident year basis 意外年度基准
Dq?E\ accommodation 通融；贷款
fZ[kh{| accommodation bill 通融票据；空头票据
inYM+o!Ub accommodation party 汇票代发人
i] [f#e4 account balance 帐户余额；帐户结余
F 4GP7] account book 帐簿
Dt
W*n1B t account collected in advance 预收款项
`&7mHa61 account current book 往来帐簿
#"::
' ?, account of after-acquired property 事后取得的财产报告
fi=0{ account of defaulter 拖欠帐目
dw~[9oh account payable 应付帐款
):3MYSqX account payee only [A/C payee only] 只可转帐；存入收款人帐户
a* D,*C5} account receivable 应收帐款
v9u<F6 account receivable report 应收帐款报表
ERF,tLa! account statement 结单；帐单；会计财务报表
w'A tf account title 帐户名称；会计科目
X` ATH^S accountant's report 会计师报告
<O.Kqk*
nq Accountant's Report Rules 会计师报告规则
doBNg hS accounting and auditing procedure 会计与审计程序；会计与核数程序
Sk i G2n] Accounting Arrangements 《会计安排》
0|ZV A+ accounting basis 会计基础
{{32jU 7< accounting by Official Receiver 破产管理署署长呈交的帐目
u M<|@`&b Accounting Circular 《会计通告》
O#vn)+Y,* accounting class 会计类别
q %>7L<r accounting date 记帐日期；会计结算日期
@|B D|{k accounting for money 款项核算
uG;?vvg> Accounting Officer 会计主任
4:D:| r accounting period 会计报告期；会计期
[cDbaq,T accounting policy 会计政策；会计方针
b \:~ ; accounting practice 会计惯例
ZP-dW|<[ x accounting principle 会计准则
!K[/L<
Kv accounting record 会计记录
|8bE9qt.P accounting report 会计报告
lK*jhW?3: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
fmFzW *,E Accounting Society of China 中国会计学会
>:2} V]/ ; accounting statement 会计报表
$0#6"urG accounting system 会计制度；会计系统
h}h^L+4 accounting transaction 会计事项；帐务交易
t)} \9 ^Uo accounting treatment 会计处理
|=O1Hn accounting year 会计年度
RAV^D. accretion 增值；添加
'@bJlJB9> accrual 应计项目；应累算数目
'99@=3AB:` accrual basis 应计制；权责发生制
lkb2?2\+ accrual basis accounting 应计制会计；权责发生制会计
_%{ 0?|= accrue 应累算；应计
.$Y?
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oE1M/*myS accrued charges 应计费用
{SJsA)9:# accrued cumulative preference share dividend 应累算的累积优先股股息
)B ;M
accrued expenses 应累算费用
m<{"}4' accrued interest payable 应付利息；应计未付利息
3htq[Ren accrued interest receivable 应收利息；应计未收利息
G=|70pxU accrued right 累算权益
:k~dj C accruing profit 应累算的利润
:=9< accumulated fiscal reserve 累积财政储备
tw< P)V\h accumulated profit 累积利润；滚存溢利
/g@^H/DO accumulated reserve 累积储备
K\(6 rS}N accumulation of surplus income 累积收益盈余
7(C x!Yb acquired assets 既得资产
lm$;:Roj* acquisition 收购；购置；取得
P `EgA acquisition cost 购置成本
3rNc1\a; acquisition expenses 购置费用
T`\]!>eb acquisition of 100% interest 收购全部股权
L+.H z&*@ acquisition of control 取得控制权
M\9F:.t= acquisition of fixed assets 购置固定资产
I^G^J M! acquisition of shell “买壳”
h=6xZuA\ acquisition price 收购价
F+uk AT
act of God 天灾
Q_]~0PoH acting partner 执事合伙人
Ux}W&K/? ' active market 买卖活跃的市场；交投畅旺的市场；旺市
|g v{z" active partner 积极参与的合伙人
Efx=T$%^& active trading 交投活跃
FaY_ 0G;y actual circulation 实际流通
\0?$wIH? actual cost 实际成本
3+>OGwfQ actual expenditure 实际开支；实际支出
a8Uk[^5 actual income 实际入息；实际收入；实际收益
uE`r /=4 actual market 现货市场
|@RpWp>2 actual price 现货价；实际价格
b9 uBdo@o actual profit 实际利润
vd (?$ actual quotation 实盘；实际价位；实际报价
[jrqzB actual year basis 按实际年度计算
T@ P!L actuals 实货
N*_"8LIfi_ actuarial investigation 精算调查
>b48>@~bY actuarial principle 精算原则
SE)nD@: actuarial report 精算师报告
51 4Z<omrK Actuarial Society of Hong Kong 香港精算学会
mb1Vu actuarial valuation 精算师估值
MQ` %`` actuary 精算师
HCj> ,^<h ad referendum agreement 暂定协议；有待覆核的协定
mI"D(bx \ ad valorem duty 从价税；按值征税
` 1+%}}!$u ad valorem duty system 从价税制
VRbQdiZ{ ad valorem fee 从价费
[b/ o$zR ad valorem tariff 从价关税
% (< (Y additional allowance 额外免税额
aGK@)&h$ additional amount for unexpired risk 未过期风险的额外款额
\ u M? S additional assessable profit 补加应评税利润
fu R2S70d additional assessment 补加评税
I]R9HGJNlJ additional commitment 额外承担
6G of. :"f additional commitment vote 额外承担拨款
".P){Dep$4 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~.oj.[ } additional dependent parent allowance 供养父母额外免税额
rF] +,4 additional provision 额外拨款
| -+zofx additional stamp duty 附加印花税
$UvPo0{ additional tax 补加税罚款；补加税款
`/4:I Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
uel{`T[S adjudged bankrupt 被裁定破产
J,5+47b1}R adjudicated bankrupt 裁定破产人
x[X`a adjudication fee 裁定费；评定印花税额手续费；评估契据费
vHcqEV|P/n adjudication of bankruptcy 裁定破产；宣告破产
`PlOwj@u0` adjudication of insolvency 裁定无力偿还债务
{^m Kvc adjusted actual 经调整的实数；调整后的实数
ER^QV(IvP8 adjusted current assets 经调整的流动资产；调整后的流动资产
>o/95xk2 adjusted figure 经调整的数字；调整后的数额
e |V] adjusted liabilities 经调整的负债；调整后的负债
%tm p adjusted loss 经调整的亏损；调整后的亏损
(3;@^S4&w adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
zzIr2so adjusted profit 经调整的利润；调整后的利润
~<)vKk adjusted surplus 经调整的盈余额；调整后的盈余额
#xT!E:W ' adjusted value 经调整的价值；调整后的价值
}x :f%Z5h adjustment 调整；修订；理算〔保险〕
gXy -Mpzp adjustment centre 调剂中心
gU;&$ adjustment lag 调整过程的时间差距；调整时差
ss
iok LE adjustment mechanism 调整机制
V.=lGhi adjustment of loss 亏损调整
b>11h adjustment process 调整过程；调整程序
fS=hpL6]@ adjustment range 调整幅度
O{]9hm(tN administered exchange rate 受管制汇率
tFM$#JN Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
57Z- administration expenses 行政费用
E[g*O5 administration fee 手续费；行政费
QlE d6^& administration in bankruptcy 破产管理
38IMxd9v administration order 遗产管理令
&<]<a_pw administrator 管理人；遗产管理人
:iPy m}CE administrator of the estate 遗产管理人
)9L/sK z admission of debt 债项承认书
2k5/SV
X admission of proof 接纳债权证明
$yu?.b
9H# advance 放贷款项；垫付款项；预支款项；预付款项
ub K7B |p advance account 暂支帐目；预付款帐户
rv7{Ow_Y advance compensation 预付补偿金
%d;ezY '2 advance from shareholder 股东垫款
p2 % advance pending reimbursement 预支以待日后付还
)uheV,ZnY advanced economy 先进经济体系
}}r>
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FN^FvQ advances warrant 垫款令
~*.- advancing 贷出
'@=PGpRF adverse balance 逆差
$`J_:H% adverse exchange 逆汇
# 07!-)Gv advertisement addressed to shareholders 在报章刊登的致股东通告
)r tomp:X advice for collection 托收通知书
>:1P/U advice of drawing 提款通知书；汇票通知书
RU# F8O advice of payment 付款通知
1/Zh^foG Advisory Committee [Securities and Futures Commission]
,wAz^cK| 谘询委员会〔证券及期货事务监察委员会〕
$} o
b,i^W Advisory Committee on Diversification 经济多元化谘询委员会
tTanW2C affidavit 誓章；遗产申报誓章
'LS z f/w affidavit of no receipt 述明无收款的誓章
ytA WOt}` affiliate 联号；联营公司；附属公司
y2|R.EU\m< affiliated company 附属公司；联号；联营公司
A1i!F?X affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*>[3I}mM affordability 负担能力
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*[Q\ African Development Bank [AfDB] 非洲开发银行
z- T{~{q after-acquired property 事后取得的财产
$8~e}8dt| after-hours dealing 市后交易
> BVoHt~; after-tax profit 税后盈利；税后利润；税后溢利
e' 9r"<>i agency agreement 代理协议
}}
ZY agency expenses 代理机构的开支
rS8 w \`_ agency fee 代理费
~O6\6$3b5E Agency Law 《代理法》
$E!J:Y= agent 代理人；承销人
j \&pej agent of company 公司代理人
# S u~ `] agent's fee 代理人费；经纪费
v&
$k9)] aggregate 总计；总数；总体数字
[wnDHy6W aggregate amount 总款额；总额
,5Vt]#F5@ aggregate assets and liabilities 总体资产与负债
jp2Q 9Z aggregate at constant price 按固定价格计算的总体数字
r '7 LR aggregate demand 总需求
S<wj*"|.s aggregate gross position 总持仓量
PoSpkJH aggregate limit 总限额
!|Q5Zi;aX7 aggregate of salaries tax 合计薪俸税
>Q kP7Kb aggregate performance 总体表现；总体业绩
8V/L:h#7 aggregate supply 总体供应
~+6Vdx m aggregate surplus 总盈余
*%5{' aggregate total 整体总额
2f~($}+* aggregate value 总值；合计价值
%;xOB^H^ aggregated basis 合计基准
w3T ]H _V aggregated net chargeable income 合计应课税入息实额
p{$p
$/A aggregation 合并计算；合计；总和
F>hZ{ aggregation of incomes of husband and wife 夫妇入息合并计算
0Q5^C!K aggregation of property 财产的总和
!ZXU PH agio 差价；贴水
x.mrCJn) Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
cmwPuK$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
eD?3"!c! 《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》
j]rz] k Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
uBrMk 《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》
DGESba\2+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;q>9W,jy 《香港政府和大韩民国政府关于相互促进和保护投资协定》
zCaT tb|@ agreement for a settlement 授产协议
gb|Q%LS9R agreement for assignment 转让协议
=n(3o$r( agreement for sale 售卖协议；买卖协议
TI|/u$SJ<Z agreement for sale and purchase 买卖协议
PJ 4(}a agreement for the payment of interest 支付利息协议
@~td`Z?1 y agreement for the repayment of money 还款协议
*Mc7f ?H agreement of reinsurance 再保险协议
w 8Sv* K Agricultural Bank of China 中国农业银行
\*t~==WB air passenger departure tax 飞机乘客离境税
Y"g.IK`V Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,F6=b/eZ airport tax 机场税
pc]J[ S?P alcohol duty 酒精税
XRN+`J alienation 让与；让渡；转让
^Q<mV*~ alimony 生活费；赡养费
W i. 5Y{ All Ordinaries Index [AOI] 所有普通股指数
t<iEj"5 all risks 全险；综合险
X;F8_+Np All Sales Record for Stock Market 《股票市场成交报告》
I^\&y(LJF Allied Capital Resources Limited 新联财务有限公司
* XOJnyC_H all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&EGqgNl allocation letter 拨款信件
q'[}9e`Q allocation of fund 分配款项；预留款项
w*9br SK allocation of profit 利润分配；溢利分配
|OO in]5 allocation warrant 拨款令
WiL2 allotment 分配；配股
lCd@jB{ allotment notice 股份配售通知；配股通知
5 K%SL1N allotment of shares 股份分配
nuQ ]8 - , allowable 可获宽免；免税的
NE2pL@ sk allowable business loss 可扣除的营业亏损
Cizvw'XDV allowable expenses 可扣税的支出
&
WOi ik allowance 免税额；津贴；备抵；准备金
{y= W6uP allowance for debts 债项的免税额
T=f|,sK +7 allowance for depreciation by wear and tear 耗损折旧免税额
Z4K+ /<I allowance for funeral expenses 殡殓费的免税额
P Qmq5N6 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
9# 4Y1L S) allowance for repairs and outgoings 修葺及支出方面的免税额
z+}Q Z > allowance to debtor 给债务人的津贴
a 3Slx sWW alteration of capital 资本更改
F'}'(t+oAm alternate trustee 候补受托人
7R.Q
Ql amalgamation 合并
EI~"L$? ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
. jw}JJ ambit of charges 征税范围；收费范围
O) |P,? amended valuation 经修订的估值
_9H*agRe American Commodities Exchange 美国商品交易所
3chPY4~A American Express Bank Limited 美国运通银行
(:V>Hjt American Stock Exchange 美国证券交易所
+ECDD'^! amortization 摊销
_Q%vK*n amount due from banks 存放银行同业的款项
^g1f X1 amount due from banks abroad 存放海外银行同业的款项
S{]7C?4` amount due from holding companies 控股公司欠款
u 9woEe? amount due from local banks 存放本港银行同业的款项
J q.lT(E8D amount due to banks 银行同业的存款
O=cxNy-I amount due to banks abroad 海外银行同业的存款
u6V/JI}g amount due to holding companies 控股公司存款
s'aip5P amount due to local banks 本港银行同业的存款
wFh8?Z3u_ amount due to outport banks 外埠银行同业的存款
}T^cEfX amount for note issue 发行纸币的款额
=;a!u amount of bond 担保契据的款额
Di_2Plo)4 amount of consideration 代价款额
5wao1sd # amount of contribution 供款数额
)4U> !KrY amount of indebtedness 负债款额
w.\w1:d amount of principal of the loan 贷款本金额
-{XRA 6 amount of rates chargeable 应征差饷数额
O`Gs S{$sS amount of share capital 股本额
r~-.nb"P amount of sums assured 承保款额
{#P `^g amount of variation 变动幅度
x&Vm!,%:1 amount of vote 拨款数额
Am PMY:1i" amount payable 应付款额
0kQPJWF amount receivable 应收款额
jxa D&4Fs8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
X[s8X!# analysis 分析
=h6
sPJ ancillary risk 附属风险
b !@Sn/ annual account 周年帐目；周年帐目报表；年度决算；年结
qW:)!z3\ annual accounting date 年结日期
G|w=ez annual allowance 每年免税额；年积金；年度津贴；年津
keW~ NM annual balance 年度余额
PP~rn fE annual disposable income 每年可动用收入
ZoB*0H- annual estimates 周年预算
@$"J|s3M annual fee 年费
mffn//QS annual general meeting 周年大会
NgCuFL(Ic annual growth rate 年增率；每年增长率
u?Tpi[
# annual long-term supplement 长期个案每年补助金
5AS[\CB4 annual pensionable emolument 可供计算退休金的年薪
Qp"y?S annual report 年报
4to% `)] Annual Report on the Consumer Price Index 《消费物价指数年报》
Xv <G-N4 annual return 周年报表；周年申报表；每年报税表格
a {}|Bf< Annual Return Rules 《周年报表规则》
<}U'V}g annual review of consumer prices 每年消费物价回顾
L9Z;:` `p annual roll-forward basis 逐年延展方式
Rgo rkZlVM annual salary 年薪
l\AMl
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_I`,Br:N 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
h e aR X4 annuitant 年金受益人
U-k+9f 0 annuity 年金
UX3BeUi.) annuity contract 年金合约
,:fl?x.X annuity on human life 人寿年金
$&s=68
antecedent debt 先前的债项
Om'+]BBN ante-dated cheque 倒填日期支票
9 3+"D` anticipated expenditure 预期开支
h)1qp Qj anticipated net profit 预期纯利
c^ r OImZ anticipated revenue 预期收入
M/?KV9Xk2 anti-inflation measure 反通货膨胀措施
9odJ r] anti-inflationary stance 反通货膨胀立场
RCTQ hTy= apparent deficit 表面赤字
v%k9M{ apparent financial solvency 表面偿债能力
N"/-0(9[ apparent partner 表面合伙人
8zLY6@ application for personal assessment 个人入息课税申请书
!Fw?H3X!"q application of fund 资金应用
KfBTL!0# application to release as liquidator and to destruct the books of accounts and documents
_ rV 5E 申请免除清盘人职务及毁灭帐簿与文件
S-31-Zjw appointed actuary 委任精算师
>-_ d CNZ appointed auditor 委任核数师；委任审计师
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appointed trustee 委任的受托人
BR^7_q4q appointer 委任人
,:~0F^z apportioned pro rata 按比例分摊
6) oLus apportionment 分配；分摊
; Sd\VR Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
lZ8CY apportionment formula 分摊方程式
#po5_dE\* apportionment of estate duty 遗产税的分摊
{mWui9 %M appraisal 估价；评估
Ft w;Yz appreciable growth 可观增长
l$K,#P<) appreciable impact 显着影响
AM"Nn
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Q'+MFld appreciation 增值；升值
P o jmC appreciation against other currencies 相对其他货币升值
E^GHVt/ . appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6{[p ou& appreciation tax 增值税
Am8x74? appropriation 拨款；拨用；拨付
[s9O0i"
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@prG%vb" Appropriation Bill 拨款法案
4`Q3v4fOF appropriation-in-aid system 补助拨款办法
; fw 1 approved assets 核准资产
{X2`&<i6 approved basket stock 认可一篮子证券
BR'I+lQ approved budget 核准预算
,BF E=:ZIK approved charitable donation 认可慈善捐款
"fg](Cp[z approved charitable institution 认可慈善机构
cJ M: approved currency 核准货币；认可货币
< APB11 approved estimates 核准预算
mrm^e9*Z approved estimates of expenditure 核准开支预算
>FhK #*Pa approved overseas insurer 核准海外保险人
,f} UGd[a approved overseas trust company 核准海外信托公司
ug{ R 3SS approved pooled investment fund 核准汇集投资基金
hjO*~ approved provident fund scheme 认可公积金计划
WwC 5!kZ approved provision 核准拨款
K =.%$A approved redeemable share 核准可赎回股份
w;Q;[:y approved regional stock 认可地区性证券
c PgfTT approved retirement scheme 认可退休金计划
7 r|(} S approved subordinated loan 核准附属贷款
Q0Nyq hvi arbitrage 套戥；套汇；套利
ZcuA6#3B arbitrageur 套戥者；套汇者
\ MxoZ arbitrary amount 临时款项
QKN<+,h!z> arrangement 措施；安排；协定
DC1'Kyk arrears 欠款
=0 @&GOq arrears of pay 欠付薪酬
&t5 {J53 arrears of revenue 逾期未收税款；逾期未收的帐项
!-m&U4Ku6o articles of association 组织章程；组织细则；组织章程细则
7 &KT0a* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
'(f/~"9B ascertainment of profit 确定利润
/8VP[i)u "Asia Clear" “亚洲结算系统”
g8!wb{8?s Asia Commercial Bank Ltd. 亚洲商业银行有限公司
H Te<x Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
kc/{ [ME Asian Development Fund [ADF] 亚洲发展基金
;"O&X<BX- Asian dollar bond 亚洲美元债券
,>t6 9 Ad Asian dollar market 亚洲美元市场
|
ohL]7b< Asian dollar rate 亚洲美元利率
T&86A\D\z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
[4fU+D2\d Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
iK?b ~Q asked price 沽盘；喊价；索价；卖方报价
i,13b
e assessable income 应评税入息
[1 Y do` assessable loss 应评税亏损
A2}Rl%+X]6 assessable profit 应评税利润
MNH 1D! } assessable value 应评税值
Y(\T-
bI assessed profit 估定利润
)BfT7{WN assessed value 经评估价值
^ kS T
assessment 评税；评定；估价；评税单
. (J?a" assessment number 评税编号；估价编号
iHf-{[[Z assessment of additional tax 补加税评税
{pb>$G:gfx assessment of performance 业绩评估；实绩评价
64 -#}3zL Assessor 评税主任
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asset price bubbles 资产价格泡沫
T#pk]c6Q asset-backed securities 具资产保证的证券
`%3 / assets accretion 资产增值
DK0.R]&4( assets and liabilities 资产与负债
7bxA]s{m assets betterment statement 资产递增表；资产改进表
\A `hj~ assets lending 实物放款；有抵押贷款
J T
fd#g?I assets of the company passing on the death 死者去世时转移的公司资产
<p;k)S2J assets pledged as security for liabilities 用作负债抵押的资产
mDh1>>K'~ assets portfolio 资产投资组合
rF\ "w0J_ assets price 资产价格
= 8gHS[ assets quality 资产质素
zI~owK)%Z assets realization 资产变现
47r_y\U h assets refinancing arrangement 资产再集资安排
x{NX8lN assets securitization 资产证券化
z} '! eCl assets situated outside Hong Kong 在香港以外地方的资产
*m%]zj0bo assets stripping 削减资产；拆卖资产
$+}+zZX5 assets value 资产值
FgL,k assignee 承让人
+n}$pM|NKU assignment 转让；转让书；转让契
#_mi `7!B# assignment of interest 权益转让
DF 6 c| assignment of letters patent and trade mark 专利证书及商标转让
qS&%! assignment of property 物业转让；物业转让书
r_EcMIuk assignment right 转让权
fw oQ' & assignor 转让人
8A{_GH{: associate 有联系的人；有关连人士；相联者；合伙人；联系人
q yHZ M} / Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
nUq <TJ associate member 附属会员
@\&m+;6 associated body corporate 相联法人团体
_2b tfY1U associated company 相联公司；联属公司
1b8p~-LsU associated corporation 相联法团
4 @.|_zY Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R:p62c;Tv0 公认会计师公会〔英国〕
'03->7V Association of Futures Exchange Brokers 香港期货经纪协会
%p&k5:4<"# Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Av0y?oGH association of underwriters 承保人组织
~j#~ \Ir assumption of control 接管
V|)>{Xdn assurance 担保；保险；转易；转易书
VL9-NfeqR assurance of interest 权益的转易
Y^%T}yTtq at 19XX price 按一九ＸＸ年价格计算
n;R#,!<P at a discount 按赔价计算；按贴水价格计算；打折扣
`si#aU at a premium 按溢价计算；按升水价格计算
Oi"a:bCU at call 通知付款；按通知
_=
#zc4U at constant market price 按固定市价计算
;U t+yuy at constant price 按固定价格计算
g n5)SP 8 at cost 按成本计算
K ;7f?52 at current market price 按当时市价计算；按现时市价计算
o;b0m;~ at current price 按当时价格计算；按现时价格计算
Lp5 U"6y at factor cost 按要素成本计算；按生产要素成本计算
PX|= (:(k at money-of-the-day price 按付款当日价格计算
XW Jw J at or better 按指定或较佳价位〔买卖指令〕
}FF W |f at par 按面值计算；平价
H"2uxhdLK3 at sight 见票即付
F_xbwa*= at the close 按收市盘
#S%Q*k<hw at the opening 按开市盘
8+m H:O attestation 见证；见证条款
S' dV>m` at-the-money option 平价期权
6.t',LTB attorney 受权人；受托代表人
I2(zxq&2M\ attornment 新拥有人承认书
CukC6 u b attributable profit 可归属利润
_WX#a|4h{ attributable share value 可归属股份价值
569} Xbc/ Auckland Stock Exchange 奥克兰证券交易所
m~Ld~I" auction 拍卖
Z%Z9oJ: auctioneer 拍卖商
Gamr6 I"K audit 审计；核数
&;LqF#ZL Audit Commission 审计署
I *c;H I Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Cw5%\K$ = 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〕
co _oMc audit review 帐目审查
!~_zm*CqbZ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
4E44Hzs audited account 审计帐目；经审计的帐目
zU6a't P audited annual account 经审计的周年帐目
j QU"Ved audited balance sheet 经审计的资产负债表
K!D
o8| auditor 核数师；核数主任；审计师
yV)m"j auditor's certificate 核数师证明书；审计师证明书
{f9{8-W <u auditor's report 核数师报告；审计师报告
0 oy-os Aussie bond 澳元债券
j Clj_E austerity budget 紧缩预算
7\o!HMfK Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
H1!iP$1#V Australia All Ordinaries Index 澳洲所有普通股票指数
ch5s<x #CE Australian Dollar [AUD] 澳元
>]'yK!a? Australian Options Market 澳大利亚期权市场
9 *6]&:fm Australian Securities Commission 澳洲证券事务监察委员会
\qsw"B*tv` Australian Society of Certified Practising Accountants 澳洲执业会计师公会
dBO@6*N4c Australian Stock Exchange 澳大利亚证券交易所
VC5_v62&. Austrian Schilling [ATS] 奥地利先令
KlK`;cr? authentication 认证；鉴证
U=bEA1*@0 authority to purchase 委托购买证；委购书
eMK+X \ authorization 认可；核准；授权；授权书
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n-7 88 authorization by direction 指示授权
VcK}2<8:+~ authorization by instruction 指令授权
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authorization by warrant 令状授权
!gwjN_ZJ^ authorization of unit trust 单位信托的认可
_F p>F authorized agent 指定代理人
OPpjuIRv authorized capital 法定资本
+@X5!S6 authorized clerk 出市员
]IJRnVp% authorized dealer 认可交易商
^"8G`B$r authorized financial institution 认可财务机构
T~s TBG cv authorized fund 认可基金
]j>i.5 authorized fund house 获授权的基金公司；认可基金公司
OEdJc\n_R authorized institution 认可机构
}~Q"s2 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
h72UwJ2rw authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4VN aq<8 authorized insurer 获授权保险人；获认可承保人
Z?i /r5F authorized investment 特准投资项目
}aB#z <B6 authorized person 获授权人
3*DXE9gA9 authorized representative 获授权代表
^GN8V-X4y authorized share capital 法定股本
Qb Yc[8-[ automated quotation system 自动报价系统
/Tz85 [%6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
`n!viW|tB 自动交易系统〔香港期货交易所有限公司〕
'%v#v 3' automatic adjustment mechanism 自动调整机制
QGiAW7b5 automatic adjustment system 自动调整系统
^SEdA =! Automatic Clearing House 自动票据交换所
O`FqD{ @V automatic exchange rates accumulation system 自动化汇率累集系统
mN 0=i(H< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
tXF]t
automatic teller machine [ATM] 自动柜员机
(y Q
5` autopay 自动转帐
{u7##Vrgt8 available assets 可用资产
$ &5w\P available fiscal reserve 现存财政储备
g1DmV,W-Q available profit 可用利润
G,&%VQ3P> Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
iNcZ)m/ average 平均；平均数；海损
5IVksg average basic salary 平均基本薪金
:lcea6iO average consumer expenditure 平均消费开支；一般消费开支
l QPqc Zd average cost 平均成本
YHxbDf dA average cost of land production 增辟土地平均成本
~WVO average daily turnover 平均每日成交额
@-.? B average daily wage rate 平均每日工资率
mkvvNm3 average expenditure pattern 平均开支模式
5/ecaAB2 average growth rate 平均增长率
;mm!0]V average net fixed assets 固定资产平均净值
&!7+Yb(1 average of relatives 相对价格平均数
}{7e7tW 6 average price 平均价格
#*q2d average propensity to consume 平均消费倾向；一般消费倾向
s #:% x# average propensity to save 平均储蓄倾向；一般储蓄倾向
c
yQ(fIYl average rate 平均率
!J>A,D"- average revenue 平均收入；平均收益
\hk/1/siyF average stock 平均库存；平均存货
[2$4| ;7 average yearly rent 平均年租
/<)-q-W; avoidance of double taxation 避免双重课税
]XUl@Y. avoidance of tax 避税
