A:
nyZ?m A share Ａ股；甲类股份
~Fo`Pr_ abatement of tax 减税；减扣免税额
d>/4z#R}- ABN AMRO Bank N.V. 荷兰银行
_I%mY!x\` above-the-line expenditure 线上项目支出；经常预算支出
r#d]"3tH above-the-line receipt 线上项目收入；经常预算收入
U+ uIuhz ABSA Asia Limited 南非联合亚洲有限公司
7o-}86x# absolute change 绝对数值变更
)+.AgqxI absolute expenditure 实际开支
"WqM<kLa absolute guideline figure 绝对准则数字
qz 29f absolute interest 绝对权益
xzRC % absolute order of discharge 绝对破产解除令
eTt{wn;6 absolute profit margin 绝对利润幅度
5;[0Q absolute value 实值；绝对值
?[
D6|gp absolutely vested interest 绝对既得权益
R=W$3Ue~, absorbed cost 已吸收成本；已分摊成本
7N0m7 SC absorption 吸收；分摊；合并
#Z]<E6<=9 absorption rate 吸收率；摊配率；分摊率
`KE( R8y ACB Finance Limited 亚洲商业财务有限公司
(JiEV3GH acceptable form of reciprocity 合理的互惠条件
Koz0Xy acceptable rate 适当利率；适当汇率
7 A acceptance agreement 承兑协议
AI .2os* acceptance for honour 参加承兑
ve4 QS P acceptor 承兑人；接受人；受票人
*T{KpiuP acceptor for honour 参加承兑人
Q8DKU accident insurance 意外保险
)EG-xo@X Accident Insurance Association of Hong Kong 香港意外保险公会
( ; Zl accident insurance scheme 意外保险计划
ltd'"J/r accident year basis 意外年度基准
l4OPzNc' accommodation 通融；贷款
*}LQZFrnX accommodation bill 通融票据；空头票据
|h:3BV_ accommodation party 汇票代发人
R xWD>: account balance 帐户余额；帐户结余
}U b "Vb account book 帐簿
n4zns,:)/ account collected in advance 预收款项
&jDRRT 3 account current book 往来帐簿
tdC
kvVE account of after-acquired property 事后取得的财产报告
1'5 !")r account of defaulter 拖欠帐目
ezd@>(hJ account payable 应付帐款
Kw>gg account payee only [A/C payee only] 只可转帐；存入收款人帐户
E} ]S GU " account receivable 应收帐款
_xdttO^N account receivable report 应收帐款报表
; ~s@_}& account statement 结单；帐单；会计财务报表
7p18;Z+6>X account title 帐户名称；会计科目
*kDV ^RBfq accountant's report 会计师报告
<pUc(
tPoz Accountant's Report Rules 会计师报告规则
j MA%`*r accounting and auditing procedure 会计与审计程序；会计与核数程序
_[
`"E' Accounting Arrangements 《会计安排》
s_,&"-> accounting basis 会计基础
<zu)=W'R] accounting by Official Receiver 破产管理署署长呈交的帐目
qj?I*peK) Accounting Circular 《会计通告》
wJF$<f7P accounting class 会计类别
UOI Z8Po accounting date 记帐日期；会计结算日期
td+[Na0d accounting for money 款项核算
1 z[blNs& Accounting Officer 会计主任
4_S% K & accounting period 会计报告期；会计期
<JJi accounting policy 会计政策；会计方针
P+3)YO1C accounting practice 会计惯例
s QT,@'" accounting principle 会计准则
`RE1q)o}8M accounting record 会计记录
dGc>EZSdj accounting report 会计报告
ix}*whW=U Accounting Services Branch [Treasury] 会计事务部〔库务署〕
K9Pw10g' Accounting Society of China 中国会计学会
<lLk (fC accounting statement 会计报表
p|w;StL y accounting system 会计制度；会计系统
c>Ljv('bj accounting transaction 会计事项；帐务交易
~#[ ZuMO? accounting treatment 会计处理
B?_ujH80m accounting year 会计年度
m<22E0=g accretion 增值；添加
t,; b*ZR accrual 应计项目；应累算数目
jdVdz,Y accrual basis 应计制；权责发生制
*$>$O% accrual basis accounting 应计制会计；权责发生制会计
s[@@INU accrue 应累算；应计
Iyv l6 accrued benefit 应累算利益
S HPZXJ{ accrued charges 应计费用
?r~](l accrued cumulative preference share dividend 应累算的累积优先股股息
]9pcDZB accrued expenses 应累算费用
k4nA+k<WI` accrued interest payable 应付利息；应计未付利息
; d
> accrued interest receivable 应收利息；应计未收利息
k C[nY accrued right 累算权益
|zL .PS accruing profit 应累算的利润
6_a.`ehtj< accumulated fiscal reserve 累积财政储备
5(OF~mX# accumulated profit 累积利润；滚存溢利
zphStiwIQ accumulated reserve 累积储备
~9ILN~91 accumulation of surplus income 累积收益盈余
d_Vwjv&@/" acquired assets 既得资产
({x<!5XL acquisition 收购；购置；取得
S[M\com' acquisition cost 购置成本
b;Im +9& acquisition expenses 购置费用
;
bD FrG acquisition of 100% interest 收购全部股权
/7 zy5 acquisition of control 取得控制权
x]U (EX`t$ acquisition of fixed assets 购置固定资产
k L qFh< acquisition of shell “买壳”
H\!u5o&}` acquisition price 收购价
cjO,#W0&f act of God 天灾
&On0)G3Rc acting partner 执事合伙人
P^LOrLmo8 active market 买卖活跃的市场；交投畅旺的市场；旺市
63-
YWhs; active partner 积极参与的合伙人
>Y< y]vM: active trading 交投活跃
G8?<(.pi@ actual circulation 实际流通
K+mtuB]yr actual cost 实际成本
Qi7^z; actual expenditure 实际开支；实际支出
,K6]Q |U@r actual income 实际入息；实际收入；实际收益
{1YT a:evl actual market 现货市场
Vd^`Hv&i actual price 现货价；实际价格
@w:sNXz - actual profit 实际利润
;h 3*MR actual quotation 实盘；实际价位；实际报价
Xc5 [d`] actual year basis 按实际年度计算
:<IW' actuals 实货
Gb \ 7W actuarial investigation 精算调查
|@-WC . actuarial principle 精算原则
@;,O V&XYn actuarial report 精算师报告
jIc;jj AF Actuarial Society of Hong Kong 香港精算学会
@]#+`pZ4A actuarial valuation 精算师估值
~K],hi^<P actuary 精算师
S8vm XlD ad referendum agreement 暂定协议；有待覆核的协定
C 12 7he ad valorem duty 从价税；按值征税
{nOK*7+ " ad valorem duty system 从价税制
T[q-$8U ad valorem fee 从价费
r5iO%JFg ad valorem tariff 从价关税
@#H{nj
Z additional allowance 额外免税额
)3B5"b , additional amount for unexpired risk 未过期风险的额外款额
rb \Ohv\ additional assessable profit 补加应评税利润
?3z+|;t6C additional assessment 补加评税
3]Lk}0atpL additional commitment 额外承担
Tz L40="F additional commitment vote 额外承担拨款
W@$p'IBwm additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(\/HGxv additional dependent parent allowance 供养父母额外免税额
O\KAvoQ%s additional provision 额外拨款
c)6Y.[). additional stamp duty 附加印花税
X-{:.9 additional tax 补加税罚款；补加税款
}\ DQxHG Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
EJtU(HmW adjudged bankrupt 被裁定破产
Z#MO Df0H@ adjudicated bankrupt 裁定破产人
BtHvfoT adjudication fee 裁定费；评定印花税额手续费；评估契据费
JN KZ' 9 adjudication of bankruptcy 裁定破产；宣告破产
F5<{-{Ky adjudication of insolvency 裁定无力偿还债务
LMG\jc?, adjusted actual 经调整的实数；调整后的实数
M<~F>(wxA adjusted current assets 经调整的流动资产；调整后的流动资产
C aJD* adjusted figure 经调整的数字；调整后的数额
)#ujF~w> adjusted liabilities 经调整的负债；调整后的负债
QT&{M
#Ydn adjusted loss 经调整的亏损；调整后的亏损
#=.h:_9 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
#Aan v adjusted profit 经调整的利润；调整后的利润
0~1 P&Qs<
adjusted surplus 经调整的盈余额；调整后的盈余额
VDmd+bvJV adjusted value 经调整的价值；调整后的价值
t+(CAP|, adjustment 调整；修订；理算〔保险〕
I3 x}F$^ adjustment centre 调剂中心
xBG1up<z adjustment lag 调整过程的时间差距；调整时差
"\=_- ` adjustment mechanism 调整机制
>aWJ + adjustment of loss 亏损调整
uATBt adjustment process 调整过程；调整程序
*-Y w0Y[E adjustment range 调整幅度
+%G m2e;_u administered exchange rate 受管制汇率
gwYd4 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
e #OU {2X administration expenses 行政费用
Ul'G
g administration fee 手续费；行政费
)w` Nkx administration in bankruptcy 破产管理
(_08? cN administration order 遗产管理令
`WW0~Tp3 administrator 管理人；遗产管理人
} I`|*6Up administrator of the estate 遗产管理人
,`7GI*Vq admission of debt 债项承认书
Cp* n2 admission of proof 接纳债权证明
8Z!ea3kAT advance 放贷款项；垫付款项；预支款项；预付款项
H5I#/j advance account 暂支帐目；预付款帐户
N_ DgnZ7* advance compensation 预付补偿金
tj&A@\/ advance from shareholder 股东垫款
=%
JDo advance pending reimbursement 预支以待日后付还
)yK!qu advanced economy 先进经济体系
I^|bQ3sor advancement 预付；预付财产
09?<K)_G advances warrant 垫款令
W[m _IY advancing 贷出
yN o8R[M adverse balance 逆差
UiEB?X]-l' adverse exchange 逆汇
IyuT=A~Ki advertisement addressed to shareholders 在报章刊登的致股东通告
7A|jnm advice for collection 托收通知书
4>E2G: advice of drawing 提款通知书；汇票通知书
t;1NzI$^ advice of payment 付款通知
~GeYB6F Advisory Committee [Securities and Futures Commission]
,'673PR 谘询委员会〔证券及期货事务监察委员会〕
FS}z_G|4] Advisory Committee on Diversification 经济多元化谘询委员会
+J4t0x affidavit 誓章；遗产申报誓章
%dU }GYL_ affidavit of no receipt 述明无收款的誓章
/YbL{G
)j} affiliate 联号；联营公司；附属公司
eB V{B70k affiliated company 附属公司；联号；联营公司
w8i!Qi#y5D affirmation [estate duty] 非宗教式宣誓〔遗产税〕
"J1ar.li affordability 负担能力
}a1UOScO0 African Development Bank [AfDB] 非洲开发银行
1m)/_y~1
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WI,=?~- after-hours dealing 市后交易
Dn3~8 after-tax profit 税后盈利；税后利润；税后溢利
@i h }x agency agreement 代理协议
!T~d5^l! agency expenses 代理机构的开支
1W
g8jr's agency fee 代理费
$OD5t5eTsM Agency Law 《代理法》
kt#W~n agent 代理人；承销人
h,+=h;! agent of company 公司代理人
f.$o| R=v agent's fee 代理人费；经纪费
z)~!G~ J] aggregate 总计；总数；总体数字
+;Gl>$ aggregate amount 总款额；总额
~e+w@ lK aggregate assets and liabilities 总体资产与负债
Q=8
cBRe aggregate at constant price 按固定价格计算的总体数字
zOOX>3^ aggregate demand 总需求
iFA"m;$ aggregate gross position 总持仓量
,lJ6"J\8. aggregate limit 总限额
S8RB0^Q 7 aggregate of salaries tax 合计薪俸税
Q ?t aggregate performance 总体表现；总体业绩
dmy -}.pqN aggregate supply 总体供应
zF r} $ aggregate surplus 总盈余
pQ Y > aggregate total 整体总额
Q2NnpsA^6 aggregate value 总值；合计价值
G~L?q ~b aggregated basis 合计基准
`RcNqPY#S aggregated net chargeable income 合计应课税入息实额
sriz
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JY+[ aggregation of incomes of husband and wife 夫妇入息合并计算
? ^CGJ1 aggregation of property 财产的总和
2>k)=hl: agio 差价；贴水
R6XMBYK^ 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/Ss iUBS Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Cpcd`y=IN 《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》
0AKwZ'
&H Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
E3skC %} 《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》
=.hDf <U Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
1}E@lOc 《香港政府和大韩民国政府关于相互促进和保护投资协定》
|q2lTbJ agreement for a settlement 授产协议
{UBQ?7.jE agreement for assignment 转让协议
B ed jw =B agreement for sale 售卖协议；买卖协议
e}[w e : agreement for sale and purchase 买卖协议
B?y t %f1 agreement for the payment of interest 支付利息协议
L"I] mQvd agreement for the repayment of money 还款协议
?l jod6 agreement of reinsurance 再保险协议
Xh"iP % Agricultural Bank of China 中国农业银行
n;-r
W;Z O air passenger departure tax 飞机乘客离境税
YnWl'{[ C Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<WJ 0 St airport tax 机场税
c$kb0VR alcohol duty 酒精税
ON0+:`3\ alienation 让与；让渡；转让
Td1ba ^J alimony 生活费；赡养费
*v ^"4 All Ordinaries Index [AOI] 所有普通股指数
v|(b,J3 all risks 全险；综合险
~x"79=!W All Sales Record for Stock Market 《股票市场成交报告》
Rl4zTAI Allied Capital Resources Limited 新联财务有限公司
OX/.v?c all-items index [Consumer Price Index] 总指数〔消费物价指数〕
JvL'gJ$70 allocation letter 拨款信件
)K>@$6H +2 allocation of fund 分配款项；预留款项
DS}rFU
allocation of profit 利润分配；溢利分配
5Y=\~,%\oH allocation warrant 拨款令
Lu 39eO6 allotment 分配；配股
\%Rta$ O?S allotment notice 股份配售通知；配股通知
F ^ t?*
allotment of shares 股份分配
t}k'Ba3]:Y allowable 可获宽免；免税的
bxSKe6l allowable business loss 可扣除的营业亏损
IW o~s allowable expenses 可扣税的支出
ai j Gz< allowance 免税额；津贴；备抵；准备金
LIC~Kehi allowance for debts 债项的免税额
Cw&D} allowance for depreciation by wear and tear 耗损折旧免税额
G5#}Ed4 allowance for funeral expenses 殡殓费的免税额
n
E}<e: allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Ygi1"X} allowance for repairs and outgoings 修葺及支出方面的免税额
FP'lEp allowance to debtor 给债务人的津贴
,Kf8T9z` alteration of capital 资本更改
-wQ^oOJ alternate trustee 候补受托人
J%:/<uC mZ amalgamation 合并
]esLAo ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Gj19KQ1G ambit of charges 征税范围；收费范围
a@y5JxFAy amended valuation 经修订的估值
L1kM~M American Commodities Exchange 美国商品交易所
Y \e]2 American Express Bank Limited 美国运通银行
w<e;rKr American Stock Exchange 美国证券交易所
=l4\4td9p amortization 摊销
C%_ amount due from banks 存放银行同业的款项
(}1v^~FXj amount due from banks abroad 存放海外银行同业的款项
>2CusT 2 amount due from holding companies 控股公司欠款
~]W[ {3 ; amount due from local banks 存放本港银行同业的款项
O| J`~Lk amount due to banks 银行同业的存款
%y\eBfW,/ amount due to banks abroad 海外银行同业的存款
RC{Z)M{~ amount due to holding companies 控股公司存款
aXbNDj
][ amount due to local banks 本港银行同业的存款
n_aNs]C9R amount due to outport banks 外埠银行同业的存款
W0MnGzZ amount for note issue 发行纸币的款额
mH*@d" amount of bond 担保契据的款额
2U v3_i< amount of consideration 代价款额
iSr`fQw# amount of contribution 供款数额
Ivt} o_b* amount of indebtedness 负债款额
Y3$PQwn
.P amount of principal of the loan 贷款本金额
25a#eDbqi amount of rates chargeable 应征差饷数额
PIEW \i amount of share capital 股本额
rW~?0 amount of sums assured 承保款额
[j}7 @Mr`\ amount of variation 变动幅度
g"]<J & amount of vote 拨款数额
3P#+)
F~ amount payable 应付款额
5`"*y iv amount receivable 应收款额
]LBvYjMY Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@?3vRs}h analysis 分析
KT];SF ^Y ancillary risk 附属风险
]bN&5.| annual account 周年帐目；周年帐目报表；年度决算；年结
,t%CK!8 annual accounting date 年结日期
?S@R~y0K annual allowance 每年免税额；年积金；年度津贴；年津
}-{ b$6] annual balance 年度余额
`[@^m5?b- annual disposable income 每年可动用收入
te;Ox!B& annual estimates 周年预算
@0ov!9]Rw- annual fee 年费
& cu] vw annual general meeting 周年大会
*hZ~i {c,7 annual growth rate 年增率；每年增长率
;Lsjh# annual long-term supplement 长期个案每年补助金
>{ECyh; annual pensionable emolument 可供计算退休金的年薪
&7($kj annual report 年报
r2SJp@f Annual Report on the Consumer Price Index 《消费物价指数年报》
uGa (_ut annual return 周年报表；周年申报表；每年报税表格
'l'
X^LMD Annual Return Rules 《周年报表规则》
+#*&XX5A#? annual review of consumer prices 每年消费物价回顾
kQwm"Z annual roll-forward basis 逐年延展方式
+2EHmuJ; annual salary 年薪
y)p$_.YFF annual statement 年度报表；年度决算表
Bn1L?>G 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
2~M;L&9- annuitant 年金受益人
eA1k)gjE annuity 年金
E5*-;>2c annuity contract 年金合约
3V/_I<y annuity on human life 人寿年金
xHv|ca.E antecedent debt 先前的债项
x [PEn ante-dated cheque 倒填日期支票
ApG'jN anticipated expenditure 预期开支
g HvW
e anticipated net profit 预期纯利
#juGD9e anticipated revenue 预期收入
7sud/* +F anti-inflation measure 反通货膨胀措施
: 'd76pM- anti-inflationary stance 反通货膨胀立场
emv ;m/&8 apparent deficit 表面赤字
(|<h^ ]
y3 apparent financial solvency 表面偿债能力
Bw 3F7W~l apparent partner 表面合伙人
p;qRm}
0} application for personal assessment 个人入息课税申请书
gH i~nEH application of fund 资金应用
Nt
zq"ces) application to release as liquidator and to destruct the books of accounts and documents
QT1: > k 申请免除清盘人职务及毁灭帐簿与文件
%Lp2jyv . appointed actuary 委任精算师
MUbhEau? appointed auditor 委任核数师；委任审计师
_\,rX\ appointed trustee 委任的受托人
^91sl5c8yD appointer 委任人
5ys #L&q'Z apportioned pro rata 按比例分摊
oUQGLl!V apportionment 分配；分摊
;'=VrE6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
X2 \E9hJg apportionment formula 分摊方程式
[ i(Cl} apportionment of estate duty 遗产税的分摊
DC|xilP1O appraisal 估价；评估
9 m\ )\/V appreciable growth 可观增长
S 9G8aea/ appreciable impact 显着影响
0
&*P}U}Uc appreciable increase 可观增长
m x3}m?WQ appreciation 增值；升值
[as-3&5S appreciation against other currencies 相对其他货币升值
oMh~5
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+P [88! appreciation tax 增值税
u?q&K|
appropriation 拨款；拨用；拨付
Zk]k1]u*5 appropriation account 拨款帐目
3TU'*w
& Appropriation Bill 拨款法案
7o;x (9 appropriation-in-aid system 补助拨款办法
j7@!J7S approved assets 核准资产
ljup#:n approved basket stock 认可一篮子证券
nU} ~I)@V approved budget 核准预算
gf0PMc3l approved charitable donation 认可慈善捐款
/: #j ?c approved charitable institution 认可慈善机构
$Hp.{jw approved currency 核准货币；认可货币
j';n8|Y9 approved estimates 核准预算
$42Au2Jg approved estimates of expenditure 核准开支预算
E7rX1YdR approved overseas insurer 核准海外保险人
o-SRSu approved overseas trust company 核准海外信托公司
*-9# /Cp approved pooled investment fund 核准汇集投资基金
lq1[r~ approved provident fund scheme 认可公积金计划
tgO+*q5B approved provision 核准拨款
PSW #^ o approved redeemable share 核准可赎回股份
PqT" jOF]n approved regional stock 认可地区性证券
0fnZR$PB approved retirement scheme 认可退休金计划
} c{Fa& approved subordinated loan 核准附属贷款
=a?a@+ arbitrage 套戥；套汇；套利
gWFL arbitrageur 套戥者；套汇者
UskZ%J arbitrary amount 临时款项
/GsSrP_?] arrangement 措施；安排；协定
o*%3[HmV arrears 欠款
*Jb_=j*) arrears of pay 欠付薪酬
so} l# arrears of revenue 逾期未收税款；逾期未收的帐项
;e&! articles of association 组织章程；组织细则；组织章程细则
wX-RQ[ 2X Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
myD{sE2A ascertainment of profit 确定利润
1 h<f Jzh "Asia Clear" “亚洲结算系统”
jo_o` j Asia Commercial Bank Ltd. 亚洲商业银行有限公司
mYX56,b}5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
j : <t Asian Development Fund [ADF] 亚洲发展基金
q^u1z|'Z Asian dollar bond 亚洲美元债券
Lb!r(o>8Cb Asian dollar market 亚洲美元市场
d O+kPC Asian dollar rate 亚洲美元利率
7k 3p'FeS Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
/r-8T>m Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
w3<Z?lj: asked price 沽盘；喊价；索价；卖方报价
EtGH\?d~] assessable income 应评税入息
6/|U assessable loss 应评税亏损
c2/FHI0J; assessable profit 应评税利润
rW[SU : assessable value 应评税值
'yE*|Sx
assessed profit 估定利润
`/c7h16 assessed value 经评估价值
-dg} BM assessment 评税；评定；估价；评税单
u-lrTa""z assessment number 评税编号；估价编号
?LM:RADCm assessment of additional tax 补加税评税
h>dxBN assessment of performance 业绩评估；实绩评价
] yo_wGiwY Assessor 评税主任
F\JLbY{x] asset price bubbles 资产价格泡沫
+q7qK* asset-backed securities 具资产保证的证券
DK)u)?! assets accretion 资产增值
Fl <(m assets and liabilities 资产与负债
K~U SK?Q% assets betterment statement 资产递增表；资产改进表
CP +4k.)*O assets lending 实物放款；有抵押贷款
Wt(Kd5k0'2 assets of the company passing on the death 死者去世时转移的公司资产
?;Un#6b assets pledged as security for liabilities 用作负债抵押的资产
=Qyqfy*@D? assets portfolio 资产投资组合
1sD~7KPg? assets price 资产价格
*h2`^ Z assets quality 资产质素
hPcS,
p{% assets realization 资产变现
1c'79YU assets refinancing arrangement 资产再集资安排
5KK{%6#f\ assets securitization 资产证券化
"rVU 4F) assets situated outside Hong Kong 在香港以外地方的资产
T 4eWbNSs assets stripping 削减资产；拆卖资产
THJ
3-Ug assets value 资产值
` %uK0qw" assignee 承让人
L4~
W /6A assignment 转让；转让书；转让契
M ]1; assignment of interest 权益转让
GN0duV assignment of letters patent and trade mark 专利证书及商标转让
N. jA 8X assignment of property 物业转让；物业转让书
rrAqI$ 6 assignment right 转让权
+B# qu/B y assignor 转让人
gNTh% e associate 有联系的人；有关连人士；相联者；合伙人；联系人
2@fa
rx: Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+ 1x)z~q= associate member 附属会员
zFOL(s.h|0 associated body corporate 相联法人团体
!Pw$4 8cg associated company 相联公司；联属公司
q=njKC associated corporation 相联法团
;:U<ce= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
O'OFz}x), 公认会计师公会〔英国〕
A9t8`|1"%H Association of Futures Exchange Brokers 香港期货经纪协会
M</Wd{.g" Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
bhn5Lz$z association of underwriters 承保人组织
o,J ^ e_ assumption of control 接管
{(%~i3 7 assurance 担保；保险；转易；转易书
!\ZcOk2 assurance of interest 权益的转易
( :iPm< at 19XX price 按一九ＸＸ年价格计算
c88_}%h?( at a discount 按赔价计算；按贴水价格计算；打折扣
8|6~o.B.G at a premium 按溢价计算；按升水价格计算
r( M[8@Nz at call 通知付款；按通知
rfX=*m jt at constant market price 按固定市价计算
e^=NL>V6p at constant price 按固定价格计算
g*F~8+]Y at cost 按成本计算
Mo_$b8i at current market price 按当时市价计算；按现时市价计算
b TiBmS at current price 按当时价格计算；按现时价格计算
>d97l&W at factor cost 按要素成本计算；按生产要素成本计算
J)#S-ZB+'k at money-of-the-day price 按付款当日价格计算
} #qQ2NCH at or better 按指定或较佳价位〔买卖指令〕
$.9 +{mz at par 按面值计算；平价
'<W<B!HP5Z at sight 见票即付
lr0M<5d=p at the close 按收市盘
zXjw nep at the opening 按开市盘
^@K
WYAAW5 attestation 见证；见证条款
8]HY. $E at-the-money option 平价期权
%{U"EZ]D! attorney 受权人；受托代表人
5*B tb#: attornment 新拥有人承认书
?T
<rt attributable profit 可归属利润
~~@y_e[N#l attributable share value 可归属股份价值
=D5wqCT(Q Auckland Stock Exchange 奥克兰证券交易所
|WBZ N1W) auction 拍卖
Z B$NVY auctioneer 拍卖商
pu#[p a
audit 审计；核数
HJ", Sle Audit Commission 审计署
=6fB*bNk] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
RbKwO}
z$q 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〕
t| _{;!^
audit review 帐目审查
FD))'! > Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
jC4O` audited account 审计帐目；经审计的帐目
o<nS_x audited annual account 经审计的周年帐目
&1l~&,, audited balance sheet 经审计的资产负债表
*t]v}ZV* auditor 核数师；核数主任；审计师
jI A#!4 auditor's certificate 核数师证明书；审计师证明书
}qL~KA{& auditor's report 核数师报告；审计师报告
>;7a1+`3 Aussie bond 澳元债券
$cu]_gu austerity budget 紧缩预算
R B%:h-t4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4dD2{M Australia All Ordinaries Index 澳洲所有普通股票指数
kf'=%]9#_T Australian Dollar [AUD] 澳元
@+E7w6>% Australian Options Market 澳大利亚期权市场
6^ab@GrN\ Australian Securities Commission 澳洲证券事务监察委员会
83 Uw Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Y 0}4WWV Australian Stock Exchange 澳大利亚证券交易所
i(Vm! Y82 Austrian Schilling [ATS] 奥地利先令
7VY8CcL authentication 认证；鉴证
3Soy3Xp authority to purchase 委托购买证；委购书
y]
y9'5_ authorization 认可；核准；授权；授权书
Hr&Ere8.4p authorization by direction 指示授权
E? _ zZ2 authorization by instruction 指令授权
Wt:~S/l authorization by warrant 令状授权
+<{m45 authorization of unit trust 单位信托的认可
] );NnsG authorized agent 指定代理人
^o bC4( authorized capital 法定资本
E>" 8 / authorized clerk 出市员
) P%4:P authorized dealer 认可交易商
MO TE/JG authorized financial institution 认可财务机构
<%&_#<C) authorized fund 认可基金
hX3@f;[B2 authorized fund house 获授权的基金公司；认可基金公司
5VZ jDg? authorized institution 认可机构
7DZ TQUb" authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Z vRxi&Z{? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
W "k| K: authorized insurer 获授权保险人；获认可承保人
x9D/s`! authorized investment 特准投资项目
d#8e~ authorized person 获授权人
.:N:p W e authorized representative 获授权代表
FB_NkXR authorized share capital 法定股本
dXK-&Po' automated quotation system 自动报价系统
^7^2D2[ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
tpGCrn2w> 自动交易系统〔香港期货交易所有限公司〕
%I0}4$ automatic adjustment mechanism 自动调整机制
}^ ,q#' automatic adjustment system 自动调整系统
=J xFp,
Xr Automatic Clearing House 自动票据交换所
gH'3 dS!{ automatic exchange rates accumulation system 自动化汇率累集系统
Sc{Tq\t;% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
(0}j]p'w automatic teller machine [ATM] 自动柜员机
#D0 ~{H autopay 自动转帐
`O
n(v available assets 可用资产
x0ne8NDP available fiscal reserve 现存财政储备
Why"G1` available profit 可用利润
f "P$f8$ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
_A3 X 6 average 平均；平均数；海损
@ZG>mP1Vo average basic salary 平均基本薪金
ST%
T =_q average consumer expenditure 平均消费开支；一般消费开支
s??czM2O average cost 平均成本
yV2e5/i average cost of land production 增辟土地平均成本
wASX\D } average daily turnover 平均每日成交额
G Ft1 average daily wage rate 平均每日工资率
yquAr$L! average expenditure pattern 平均开支模式
]x_F{&6U8 average growth rate 平均增长率
GV>&g average net fixed assets 固定资产平均净值
_Jy,yMQ^[_ average of relatives 相对价格平均数
K ~3Ebr average price 平均价格
Qsji0ikG average propensity to consume 平均消费倾向；一般消费倾向
37j Q'O
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LihdZ ) average rate 平均率
TzY *; average revenue 平均收入；平均收益
KSsWjF}d average stock 平均库存；平均存货
R{`gR"* average yearly rent 平均年租
QTE:K? avoidance of double taxation 避免双重课税
I^:F)a: avoidance of tax 避税
