A:
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!%IC7@ A share Ａ股；甲类股份
e0IGx]5i abatement of tax 减税；减扣免税额
pp2 Jy{\d ABN AMRO Bank N.V. 荷兰银行
b,47
EJ} above-the-line expenditure 线上项目支出；经常预算支出
@KJmNM1]V above-the-line receipt 线上项目收入；经常预算收入
;CuL1N#I ABSA Asia Limited 南非联合亚洲有限公司
Fxn=+Xgg absolute change 绝对数值变更
Z=l2Po n absolute expenditure 实际开支
:Ye~I;" 8 absolute guideline figure 绝对准则数字
IvI;Q0E-3 absolute interest 绝对权益
{;o54zuKf absolute order of discharge 绝对破产解除令
"9Br )3 absolute profit margin 绝对利润幅度
ClufP6' absolute value 实值；绝对值
SN`L@/I absolutely vested interest 绝对既得权益
B5_QH8kt7 absorbed cost 已吸收成本；已分摊成本
g^U-^ f absorption 吸收；分摊；合并
24f N3 absorption rate 吸收率；摊配率；分摊率
kjr q;j: ACB Finance Limited 亚洲商业财务有限公司
5nK|0vv%2 acceptable form of reciprocity 合理的互惠条件
r^Soqom3 acceptable rate 适当利率；适当汇率
QRF:6bAxsL acceptance agreement 承兑协议
Q[lkhx|.B acceptance for honour 参加承兑
J+`gr_& acceptor 承兑人；接受人；受票人
NkQain9 acceptor for honour 参加承兑人
d8WEsQ+)A accident insurance 意外保险
UM'JK#P" Accident Insurance Association of Hong Kong 香港意外保险公会
EPM(hxCIQ accident insurance scheme 意外保险计划
V3axwg_ accident year basis 意外年度基准
u%Z4 8wr accommodation 通融；贷款
fUJe{C<H accommodation bill 通融票据；空头票据
T <RWz accommodation party 汇票代发人
=4Jg6JKYg account balance 帐户余额；帐户结余
}-&#vP~I account book 帐簿
zj= F4]w account collected in advance 预收款项
zeH=py[n account current book 往来帐簿
!DKl:8mx4 account of after-acquired property 事后取得的财产报告
0 IsnG?" account of defaulter 拖欠帐目
5'x Z9 K account payable 应付帐款
" j:15m5 account payee only [A/C payee only] 只可转帐；存入收款人帐户
[Vou G{ account receivable 应收帐款
vY,]f^F" account receivable report 应收帐款报表
L.a~vk
1 account statement 结单；帐单；会计财务报表
]O~ /k~f account title 帐户名称；会计科目
Q}#H|@ accountant's report 会计师报告
=I+5sCF{g Accountant's Report Rules 会计师报告规则
,UD5>Ai accounting and auditing procedure 会计与审计程序；会计与核数程序
S_Vquw(+ Accounting Arrangements 《会计安排》
<a2K c ' accounting basis 会计基础
u_$Spbc]/ accounting by Official Receiver 破产管理署署长呈交的帐目
{dV! sQD Accounting Circular 《会计通告》
%5 <t3 H" accounting class 会计类别
tNW0 C] accounting date 记帐日期；会计结算日期
;fv/s]X86I accounting for money 款项核算
4_\]z hS Accounting Officer 会计主任
' 9 <APUyu accounting period 会计报告期；会计期
3<6P^p=I accounting policy 会计政策；会计方针
M]e _@:! accounting practice 会计惯例
m RtE~~p accounting principle 会计准则
~|e H8@o accounting record 会计记录
6EG`0h6 accounting report 会计报告
om,=.,|Ld Accounting Services Branch [Treasury] 会计事务部〔库务署〕
f/=H#'+8 Accounting Society of China 中国会计学会
sT"{ e7;F; accounting statement 会计报表
h,'m*@Eg accounting system 会计制度；会计系统
65pC#$F<x accounting transaction 会计事项；帐务交易
C6,W7M[c accounting treatment 会计处理
f@IL2DL}\ accounting year 会计年度
cU r'mb accretion 增值；添加
$qhVow5~ accrual 应计项目；应累算数目
vlZ?qIDe accrual basis 应计制；权责发生制
%:.00F([r accrual basis accounting 应计制会计；权责发生制会计
HoKN<w accrue 应累算；应计
!rgdOlTR ^ accrued benefit 应累算利益
C`C$i>X7^ accrued charges 应计费用
%g%#=a;]q accrued cumulative preference share dividend 应累算的累积优先股股息
tP ho4,x$ accrued expenses 应累算费用
w1|YR accrued interest payable 应付利息；应计未付利息
; +]GyDgVq accrued interest receivable 应收利息；应计未收利息
\o,`@2H+' accrued right 累算权益
|;P9S accruing profit 应累算的利润
U}<;4Px]7v accumulated fiscal reserve 累积财政储备
zLLe3?8: accumulated profit 累积利润；滚存溢利
o@G
<[X|ke accumulated reserve 累积储备
eVbaxL!Q^ accumulation of surplus income 累积收益盈余
&+Pcu5 acquired assets 既得资产
F>A&L8
acquisition 收购；购置；取得
fdTyY ; acquisition cost 购置成本
| 7l* acquisition expenses 购置费用
#N"K4@]{ acquisition of 100% interest 收购全部股权
&/A?*2 acquisition of control 取得控制权
d.uJ}=| acquisition of fixed assets 购置固定资产
/8w
_jjW acquisition of shell “买壳”
A?*_14& acquisition price 收购价
j:{d'OV act of God 天灾
W.AN0N acting partner 执事合伙人
3pKr
{U92 active market 买卖活跃的市场；交投畅旺的市场；旺市
~?n)1Vr| active partner 积极参与的合伙人
/xRPQ| active trading 交投活跃
q@x{6zj actual circulation 实际流通
n.$wW
= actual cost 实际成本
!&D &Gs actual expenditure 实际开支；实际支出
JY tM1d actual income 实际入息；实际收入；实际收益
7:t
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NPM}w! actual price 现货价；实际价格
M[R\URu8 actual profit 实际利润
jz2W /EE`w actual quotation 实盘；实际价位；实际报价
')/yBH9mR actual year basis 按实际年度计算
T7=~l)I actuals 实货
q E` actuarial investigation 精算调查
yA+:\%y$ actuarial principle 精算原则
j6KGri actuarial report 精算师报告
9+\3E4K Actuarial Society of Hong Kong 香港精算学会
W=R u? sG= actuarial valuation 精算师估值
RvF6bIqo actuary 精算师
^\uj&K6l ad referendum agreement 暂定协议；有待覆核的协定
=%YU~ ad valorem duty 从价税；按值征税
|8b*BnS ad valorem duty system 从价税制
l1\/ ` ad valorem fee 从价费
MKYXYR ad valorem tariff 从价关税
}w&+ H28.# additional allowance 额外免税额
i#
1:DiF additional amount for unexpired risk 未过期风险的额外款额
yU~OfwQ additional assessable profit 补加应评税利润
q8 ;WHfGf additional assessment 补加评税
~'e/lX9g - additional commitment 额外承担
>g@;`l.Z# additional commitment vote 额外承担拨款
X'Dg= | additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
eM*@zo<- additional dependent parent allowance 供养父母额外免税额
yD+)!q" additional provision 额外拨款
&LO<!WKQ additional stamp duty 附加印花税
R)"Y 40nW additional tax 补加税罚款；补加税款
a(Bo.T<2@ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9i8D_[ adjudged bankrupt 被裁定破产
c ZN+D D adjudicated bankrupt 裁定破产人
QUp()B1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
dIG(7 ~ adjudication of bankruptcy 裁定破产；宣告破产
Z_Ox ' adjudication of insolvency 裁定无力偿还债务
gd6We)& adjusted actual 经调整的实数；调整后的实数
z6 v RTY adjusted current assets 经调整的流动资产；调整后的流动资产
x )wIGo adjusted figure 经调整的数字；调整后的数额
%Lexu)odW adjusted liabilities 经调整的负债；调整后的负债
h5G>FPM-= adjusted loss 经调整的亏损；调整后的亏损
g_}r)CgG| 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
yG5T;O& adjusted profit 经调整的利润；调整后的利润
#_}lF<k adjusted surplus 经调整的盈余额；调整后的盈余额
W;coi4
adjusted value 经调整的价值；调整后的价值
_^'fp adjustment 调整；修订；理算〔保险〕
Dcq\1V.e`W adjustment centre 调剂中心
w8* +l0 adjustment lag 调整过程的时间差距；调整时差
<` sVu adjustment mechanism 调整机制
,qak_bP adjustment of loss 亏损调整
l
tr =_ adjustment process 调整过程；调整程序
h3D8eR. adjustment range 调整幅度
9}Tf9>qP>M administered exchange rate 受管制汇率
y@J]busU Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
e@s+]a8D-k administration expenses 行政费用
>~I~!i3 administration fee 手续费；行政费
m,v"N%k, administration in bankruptcy 破产管理
]`&EB~K&NY administration order 遗产管理令
'8~7Ru\KyX administrator 管理人；遗产管理人
N\Byg jw| administrator of the estate 遗产管理人
iLn)Z0<\o admission of debt 债项承认书
?'p` Qv admission of proof 接纳债权证明
0 ]U
;5 advance 放贷款项；垫付款项；预支款项；预付款项
|]~tX zY advance account 暂支帐目；预付款帐户
S5E mLgnRs advance compensation 预付补偿金
n 8Jx;j advance from shareholder 股东垫款
kssS,Ogf\_ advance pending reimbursement 预支以待日后付还
}%[TJ@R; advanced economy 先进经济体系
ts3%cRN r advancement 预付；预付财产
+/7UM x1 advances warrant 垫款令
` f}c 1 advancing 贷出
EkM? Rs adverse balance 逆差
8Vv"'CU# adverse exchange 逆汇
H=z@!rJc. advertisement addressed to shareholders 在报章刊登的致股东通告
(F]f {8 advice for collection 托收通知书
ZebXcT ,41 advice of drawing 提款通知书；汇票通知书
BD[XP`[{ advice of payment 付款通知
s
d>&6 R^ Advisory Committee [Securities and Futures Commission]
q i h7 谘询委员会〔证券及期货事务监察委员会〕
< P ~+H>; Advisory Committee on Diversification 经济多元化谘询委员会
W+&ZYN 'E affidavit 誓章；遗产申报誓章
vY<(3[pp affidavit of no receipt 述明无收款的誓章
q i}HJkOq affiliate 联号；联营公司；附属公司
{Lb NKjn affiliated company 附属公司；联号；联营公司
M ZZ4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
b{s_cOr/ affordability 负担能力
x:O?Fj African Development Bank [AfDB] 非洲开发银行
Z,qo
jtw after-acquired property 事后取得的财产
lz
EF^6I after-hours dealing 市后交易
*Eu
ca~%= after-tax profit 税后盈利；税后利润；税后溢利
zFqH)/ agency agreement 代理协议
K5z *DYT agency expenses 代理机构的开支
g4&zB n agency fee 代理费
c~b [_J) Agency Law 《代理法》
K&
<|94_k agent 代理人；承销人
>5#`j+8=q agent of company 公司代理人
wy <m&M<Gr agent's fee 代理人费；经纪费
2I(0EBW aggregate 总计；总数；总体数字
gfw,S; aggregate amount 总款额；总额
:Sk0?WU aggregate assets and liabilities 总体资产与负债
*qj @y'1\ aggregate at constant price 按固定价格计算的总体数字
Pon 2!$ aggregate demand 总需求
C,hs!v6 aggregate gross position 总持仓量
WmP"u7I4 aggregate limit 总限额
'ADt<m_$ aggregate of salaries tax 合计薪俸税
9XX&~GW/ aggregate performance 总体表现；总体业绩
YTpSR~!Rj aggregate supply 总体供应
t8\F7F P aggregate surplus 总盈余
m:d
P, aggregate total 整体总额
h f^, aggregate value 总值；合计价值
vXLiYWo aggregated basis 合计基准
t@QaxZIlt; aggregated net chargeable income 合计应课税入息实额
J "yO\Y aggregation 合并计算；合计；总和
SN(:\|f
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]C3{ _?= aggregation of property 财产的总和
;U<;R agio 差价；贴水
D' ZR>@w@ 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》
{3@ f(H m Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/qed_w.p 《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》
U2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
A&jkc ' 《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》
7/a[;`i*! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
'Xoif" 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^W o/vm*] agreement for a settlement 授产协议
ci0)kxUB F agreement for assignment 转让协议
zR6,?Tzg agreement for sale 售卖协议；买卖协议
9u ^PM agreement for sale and purchase 买卖协议
{mrTpw agreement for the payment of interest 支付利息协议
/17Qhex agreement for the repayment of money 还款协议
j uG?kL. agreement of reinsurance 再保险协议
KV9'ew+ M Agricultural Bank of China 中国农业银行
)=;GQ*<8Zs air passenger departure tax 飞机乘客离境税
,dh J\cQ~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
jzI70+E airport tax 机场税
E;/WP!/. alcohol duty 酒精税
X0Zqx1 alienation 让与；让渡；转让
W@`2+} alimony 生活费；赡养费
i'OFun+-, All Ordinaries Index [AOI] 所有普通股指数
FeoI+K A all risks 全险；综合险
83K)j"!<X All Sales Record for Stock Market 《股票市场成交报告》
qq .M]?Z Allied Capital Resources Limited 新联财务有限公司
_8A all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\(2w/~ allocation letter 拨款信件
7/+I"~ allocation of fund 分配款项；预留款项
:+NZW9_ allocation of profit 利润分配；溢利分配
V
6I77z allocation warrant 拨款令
5xC4lT/U allotment 分配；配股
$9+|_[ ]v. allotment notice 股份配售通知；配股通知
YbtsJ
<w allotment of shares 股份分配
w^z5O 6 allowable 可获宽免；免税的
WJWi'|C4 allowable business loss 可扣除的营业亏损
d-c <dS+R allowable expenses 可扣税的支出
7f|8SB allowance 免税额；津贴；备抵；准备金
q\s"B.(G" allowance for debts 债项的免税额
OL]P(HRm]~ allowance for depreciation by wear and tear 耗损折旧免税额
) Tjh
allowance for funeral expenses 殡殓费的免税额
7irpD7P>
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
O+x"c3@Z)D allowance for repairs and outgoings 修葺及支出方面的免税额
[As9&]Bv5 allowance to debtor 给债务人的津贴
'&hz *yk alteration of capital 资本更改
\4Uhc3 alternate trustee 候补受托人
oCfO:7 amalgamation 合并
A,67)li3 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
XSk*w' xO ambit of charges 征税范围；收费范围
QO2@K1 Y amended valuation 经修订的估值
3LGX ^J<f American Commodities Exchange 美国商品交易所
F<.oT P-B American Express Bank Limited 美国运通银行
O v8^6O American Stock Exchange 美国证券交易所
Z$ ? (~ln amortization 摊销
GDF/0-/Z amount due from banks 存放银行同业的款项
Kzw br?&z amount due from banks abroad 存放海外银行同业的款项
!/nXEjW? amount due from holding companies 控股公司欠款
H jhgu= amount due from local banks 存放本港银行同业的款项
fGZ56eH: amount due to banks 银行同业的存款
RW~!)^ amount due to banks abroad 海外银行同业的存款
<fHJ9(5$V amount due to holding companies 控股公司存款
nQG l]2 amount due to local banks 本港银行同业的存款
nTsKJX%\ amount due to outport banks 外埠银行同业的存款
cWtuI(. amount for note issue 发行纸币的款额
W wsH7X) amount of bond 担保契据的款额
>$$ z 6A[ amount of consideration 代价款额
QPX&P{!g amount of contribution 供款数额
>``sM=W at amount of indebtedness 负债款额
ZnKjU ]m amount of principal of the loan 贷款本金额
E5aRTDLq amount of rates chargeable 应征差饷数额
vA3wn>< amount of share capital 股本额
hrNB"W|?x amount of sums assured 承保款额
NSawD.9mV amount of variation 变动幅度
{V,a Cr amount of vote 拨款数额
(Bq^
D9 amount payable 应付款额
dGyrzuPJ amount receivable 应收款额
*b '4>U Amsterdam Stock Exchange 阿姆斯特丹证券交易所
l-Be5?|{_ analysis 分析
;NOmI+t0w& ancillary risk 附属风险
1 | annual account 周年帐目；周年帐目报表；年度决算；年结
!4-4i annual accounting date 年结日期
y2 W|,=Vd annual allowance 每年免税额；年积金；年度津贴；年津
zO`4W!x& annual balance 年度余额
]_BH"ng} annual disposable income 每年可动用收入
xa.tH)R annual estimates 周年预算
7fI2b,~ annual fee 年费
cJMi`PQ; annual general meeting 周年大会
b wM?DY annual growth rate 年增率；每年增长率
qnCjNN
annual long-term supplement 长期个案每年补助金
# c!rx%8I annual pensionable emolument 可供计算退休金的年薪
E!'6v DVC: annual report 年报
Ngj&1Ta&[ Annual Report on the Consumer Price Index 《消费物价指数年报》
It7R}0Smg annual return 周年报表；周年申报表；每年报税表格
,Nt^$2DZW Annual Return Rules 《周年报表规则》
WkiPrQ0]: annual review of consumer prices 每年消费物价回顾
MuJP.]5>` annual roll-forward basis 逐年延展方式
qA;Gl"HF annual salary 年薪
)=#e*1!b annual statement 年度报表；年度决算表
+OqEe[Wk# Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
"~=-Q#xO annuitant 年金受益人
h%U}Y5Ps~ annuity 年金
CT5s`v!s annuity contract 年金合约
J5(0J 7C annuity on human life 人寿年金
MVn N0K4 antecedent debt 先前的债项
_p>F43%p ante-dated cheque 倒填日期支票
/vq$/ anticipated expenditure 预期开支
8v z h5,U anticipated net profit 预期纯利
q}+zN eC anticipated revenue 预期收入
Jz=|-F(Sy anti-inflation measure 反通货膨胀措施
|.,]0CRg anti-inflationary stance 反通货膨胀立场
41R6V>e@9J apparent deficit 表面赤字
LPBa !fq apparent financial solvency 表面偿债能力
=\_gT=tZ apparent partner 表面合伙人
aZ$5" application for personal assessment 个人入息课税申请书
BPa,P_6( application of fund 资金应用
?m5E Xe application to release as liquidator and to destruct the books of accounts and documents
;W+8X-B 申请免除清盘人职务及毁灭帐簿与文件
N2k<W?wQ appointed actuary 委任精算师
O!%T<2i3 appointed auditor 委任核数师；委任审计师
S.4+tf 7+ appointed trustee 委任的受托人
3<Zp+rD appointer 委任人
-$?t+ "/E apportioned pro rata 按比例分摊
i^e8.zgywF apportionment 分配；分摊
;}iB9 Tl Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Cdib{y<ji apportionment formula 分摊方程式
_XT'h;m apportionment of estate duty 遗产税的分摊
O >pv/Ns appraisal 估价；评估
'UUj(1
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E(j# R" appreciable impact 显着影响
.=9WY_@SZ appreciable increase 可观增长
/zt M' appreciation 增值；升值
hO&b\#@~ appreciation against other currencies 相对其他货币升值
,5"(m?[m appreciation of the exchange value of Hong Kong dollar 港元汇值上升
\7i_2|w appreciation tax 增值税
?WHf%Ie2( appropriation 拨款；拨用；拨付
QOo'Iv+EL appropriation account 拨款帐目
t+}w Tis Appropriation Bill 拨款法案
cd1G.10 appropriation-in-aid system 补助拨款办法
t$z[ ja= approved assets 核准资产
Nw'03Jzx_ approved basket stock 认可一篮子证券
k1q/L|') approved budget 核准预算
R`cP%7K approved charitable donation 认可慈善捐款
.a]#AFX approved charitable institution 认可慈善机构
P2a5<#_ | approved currency 核准货币；认可货币
3}<U'%sd approved estimates 核准预算
\O;2^ approved estimates of expenditure 核准开支预算
X)[tb]U/Wx approved overseas insurer 核准海外保险人
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o6x approved overseas trust company 核准海外信托公司
,< x/ approved pooled investment fund 核准汇集投资基金
OQ&N] P2p approved provident fund scheme 认可公积金计划
R,G*]/r` approved provision 核准拨款
NC%hsg^0/ approved redeemable share 核准可赎回股份
}I&.xzJ approved regional stock 认可地区性证券
+Cw_qS"= approved retirement scheme 认可退休金计划
WHY /x /$ approved subordinated loan 核准附属贷款
:.,9}\LK arbitrage 套戥；套汇；套利
teg5g|* arbitrageur 套戥者；套汇者
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arbitrary amount 临时款项
cdt9hH`Cd arrangement 措施；安排；协定
P lGif) arrears 欠款
?b,>+v-w:: arrears of pay 欠付薪酬
Wr%ov6: arrears of revenue 逾期未收税款；逾期未收的帐项
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mI articles of association 组织章程；组织细则；组织章程细则
i=aR ~ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
n" I e> ascertainment of profit 确定利润
25)9R^ "Asia Clear" “亚洲结算系统”
Or5?Gt Asia Commercial Bank Ltd. 亚洲商业银行有限公司
m!/TJhiQ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
js< d"m* Asian Development Fund [ADF] 亚洲发展基金
Q?k *3A Asian dollar bond 亚洲美元债券
Q v9q~l Asian dollar market 亚洲美元市场
tk%f_"} Asian dollar rate 亚洲美元利率
'RMUjJ-! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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Q8 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
%+(AKZu: asked price 沽盘；喊价；索价；卖方报价
KGy 3#r;Q assessable income 应评税入息
[CI&4) # assessable loss 应评税亏损
?{S>%P A_B assessable profit 应评税利润
OoSk ^U) assessable value 应评税值
i)o;,~ee assessed profit 估定利润
2tq2 assessed value 经评估价值
(F4e}hr& assessment 评税；评定；估价；评税单
Tc6cBe, assessment number 评税编号；估价编号
G)Gp}4gV} assessment of additional tax 补加税评税
UX)GA[WI assessment of performance 业绩评估；实绩评价
#d-({blo< Assessor 评税主任
] 3{t}qY$A asset price bubbles 资产价格泡沫
0^OD J7 asset-backed securities 具资产保证的证券
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TpKAdrY assets and liabilities 资产与负债
J/je/PC assets betterment statement 资产递增表；资产改进表
FU3 K?A
B assets lending 实物放款；有抵押贷款
DK IH{:L7 assets of the company passing on the death 死者去世时转移的公司资产
b(*\4n assets pledged as security for liabilities 用作负债抵押的资产
UBaXS_c\ assets portfolio 资产投资组合
[3m\~JtS assets price 资产价格
b>07t!; assets quality 资产质素
{[ H_Vl@ assets realization 资产变现
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Y[s#*+ assets refinancing arrangement 资产再集资安排
* dB eb assets securitization 资产证券化
VgH O&vU assets situated outside Hong Kong 在香港以外地方的资产
1sqE/-v1_^ assets stripping 削减资产；拆卖资产
(T%F^s5D assets value 资产值
-zg*p&F assignee 承让人
cbJgeif assignment 转让；转让书；转让契
-n _Y.~ assignment of interest 权益转让
`Ofh zOp assignment of letters patent and trade mark 专利证书及商标转让
.zO^"mXjS assignment of property 物业转让；物业转让书
N<)CG,/w[M assignment right 转让权
S#/BWNz| assignor 转让人
%ih\|jR t associate 有联系的人；有关连人士；相联者；合伙人；联系人
!nBbt?* Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Qte5E}V` associate member 附属会员
C>Ik ; associated body corporate 相联法人团体
?qjdmB|w associated company 相联公司；联属公司
6Og@tho associated corporation 相联法团
7'\. Q J!< Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Q0J1"*P0 公认会计师公会〔英国〕
'm`O34h Association of Futures Exchange Brokers 香港期货经纪协会
C[^VM$ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!<w6j-S association of underwriters 承保人组织
AzU:Dxr>.G assumption of control 接管
' @!&{N assurance 担保；保险；转易；转易书
mA(kq assurance of interest 权益的转易
i2qN 0?n at 19XX price 按一九ＸＸ年价格计算
?{J1 &;j* at a discount 按赔价计算；按贴水价格计算；打折扣
v `S5[{6 at a premium 按溢价计算；按升水价格计算
g0,~|. at call 通知付款；按通知
JU8}TX at constant market price 按固定市价计算
5Q10Ohh at constant price 按固定价格计算
rc=E%Qv%? at cost 按成本计算
9wL2NC31Q at current market price 按当时市价计算；按现时市价计算
wkt4vE87 at current price 按当时价格计算；按现时价格计算
534pX7dg at factor cost 按要素成本计算；按生产要素成本计算
Il =6t at money-of-the-day price 按付款当日价格计算
01n!T2;yW} at or better 按指定或较佳价位〔买卖指令〕
#aqnj+ at par 按面值计算；平价
:DH@zR at sight 见票即付
0]>bNbLB" at the close 按收市盘
%pZT3dc K at the opening 按开市盘
d!I%AlV attestation 见证；见证条款
]@U?hD at-the-money option 平价期权
D4$b-?y attorney 受权人；受托代表人
%`~4rf"7 attornment 新拥有人承认书
29Uqdo attributable profit 可归属利润
R&uPoY,f attributable share value 可归属股份价值
W 8<QgpV* Auckland Stock Exchange 奥克兰证券交易所
Zl5DlRuw auction 拍卖
i3 js'?7E auctioneer 拍卖商
as:= QMV audit 审计；核数
~cr iZI/ Audit Commission 审计署
H;=y R]E Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
r,eH7&P9{ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
P0UR{tK audit review 帐目审查
Rr LiH> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
! MSa - audited account 审计帐目；经审计的帐目
" lD -*e4 audited annual account 经审计的周年帐目
za6 hyd^ audited balance sheet 经审计的资产负债表
R/{h4/+vJ auditor 核数师；核数主任；审计师
Qz`evvH auditor's certificate 核数师证明书；审计师证明书
{:cGt2*~^ auditor's report 核数师报告；审计师报告
PCCE+wC6 Aussie bond 澳元债券
!jP[= austerity budget 紧缩预算
|(~IfSE2 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
H 8HH) ^ Australia All Ordinaries Index 澳洲所有普通股票指数
]`- o\,lq Australian Dollar [AUD] 澳元
#8d #Jw Australian Options Market 澳大利亚期权市场
E.#JCO|(1 Australian Securities Commission 澳洲证券事务监察委员会
R 1*&rjB Australian Society of Certified Practising Accountants 澳洲执业会计师公会
n_sV>$f-u Australian Stock Exchange 澳大利亚证券交易所
UHJro9 Austrian Schilling [ATS] 奥地利先令
8Ogg(uS70' authentication 认证；鉴证
hQ3@Cf W authority to purchase 委托购买证；委购书
a aVq>$G 3 authorization 认可；核准；授权；授权书
Q8TR@0d authorization by direction 指示授权
Jn(|.eT| authorization by instruction 指令授权
r0z8? authorization by warrant 令状授权
, -])[u authorization of unit trust 单位信托的认可
i{g~u<DH)Q authorized agent 指定代理人
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*o=Z~U9z authorized clerk 出市员
B4OFhtYE authorized dealer 认可交易商
B <Jxj authorized financial institution 认可财务机构
;&b=>kPlZ authorized fund 认可基金
wKW. sZ!S1 authorized fund house 获授权的基金公司；认可基金公司
pJ? y authorized institution 认可机构
$hM 9{ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
QIwO _ [Q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
BT:b&"AR[ authorized insurer 获授权保险人；获认可承保人
$jC+ oYXj authorized investment 特准投资项目
lf oPFJ
Z authorized person 获授权人
m=` V authorized representative 获授权代表
& Ai +t2 authorized share capital 法定股本
7CT446 automated quotation system 自动报价系统
kaZcYuT.9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
c:DV8'fT 自动交易系统〔香港期货交易所有限公司〕
CJ;D &qo automatic adjustment mechanism 自动调整机制
BQMo*I>I automatic adjustment system 自动调整系统
FN0<iL Automatic Clearing House 自动票据交换所
<SRSJJR|( automatic exchange rates accumulation system 自动化汇率累集系统
T.!.3B$@] Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
e ~G IUwJ automatic teller machine [ATM] 自动柜员机
"j q F autopay 自动转帐
AQ-R^kT available assets 可用资产
*xKY >E+ available fiscal reserve 现存财政储备
LZPLz@=&] available profit 可用利润
?cr^.LV|h^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
h>NuQo* average 平均；平均数；海损
r-}C !aF] average basic salary 平均基本薪金
e=6C0fr average consumer expenditure 平均消费开支；一般消费开支
9&4z4 @on average cost 平均成本
9(9\kQj{C average cost of land production 增辟土地平均成本
xirZ.wj W average daily turnover 平均每日成交额
Ut"F b average daily wage rate 平均每日工资率
j|WN!!7 average expenditure pattern 平均开支模式
^^*dHWHn< average growth rate 平均增长率
{Pi ]i? average net fixed assets 固定资产平均净值
cr{f*U6` average of relatives 相对价格平均数
A3e83g~L average price 平均价格
~p/1
9/ average propensity to consume 平均消费倾向；一般消费倾向
4q^'MZm1 average propensity to save 平均储蓄倾向；一般储蓄倾向
_$qH\>se average rate 平均率
8z"*CJ@ average revenue 平均收入；平均收益
.GDNd6[K7 average stock 平均库存；平均存货
X[ iQ%Y$/n average yearly rent 平均年租
=qTmFszT avoidance of double taxation 避免双重课税
t'P n* avoidance of tax 避税
