A:
Av0(zA2 A share Ａ股；甲类股份
e _(';Lk abatement of tax 减税；减扣免税额
wwet90_g ABN AMRO Bank N.V. 荷兰银行
<(_ Tanx9Q above-the-line expenditure 线上项目支出；经常预算支出
cE>m/^SKr above-the-line receipt 线上项目收入；经常预算收入
}ik N ABSA Asia Limited 南非联合亚洲有限公司
zf]e"e absolute change 绝对数值变更
7[mP@ { absolute expenditure 实际开支
Nob u=
Z absolute guideline figure 绝对准则数字
H )>3c1 absolute interest 绝对权益
Ly/ absolute order of discharge 绝对破产解除令
$=X>5B absolute profit margin 绝对利润幅度
,c0t#KgQ. absolute value 实值；绝对值
R )4,f~@" absolutely vested interest 绝对既得权益
#C'E'g0 absorbed cost 已吸收成本；已分摊成本
DAg* absorption 吸收；分摊；合并
;" D~ F absorption rate 吸收率；摊配率；分摊率
)#GF:.B ACB Finance Limited 亚洲商业财务有限公司
L0I |V[ acceptable form of reciprocity 合理的互惠条件
L7n G5i acceptable rate 适当利率；适当汇率
>$yA
,N acceptance agreement 承兑协议
%"=GQ 3u[ acceptance for honour 参加承兑
.LDp.#d9r1 acceptor 承兑人；接受人；受票人
Q^=0p0 acceptor for honour 参加承兑人
jt(GXgm accident insurance 意外保险
a\ ~118 ! Accident Insurance Association of Hong Kong 香港意外保险公会
{LV A _7@ accident insurance scheme 意外保险计划
4"3.7.<Q` accident year basis 意外年度基准
4;>HBCM4- accommodation 通融；贷款
"'GhE+>Z accommodation bill 通融票据；空头票据
AC 2kG accommodation party 汇票代发人
X&| R\v=} account balance 帐户余额；帐户结余
DajN1}] account book 帐簿
r&Qa;-4Pl account collected in advance 预收款项
OSLZ7B^ account current book 往来帐簿
3Agyp89}Q account of after-acquired property 事后取得的财产报告
7
, _b account of defaulter 拖欠帐目
!! )W` account payable 应付帐款
FzP1b_i account payee only [A/C payee only] 只可转帐；存入收款人帐户
ADVS}d!;] account receivable 应收帐款
yGSZ;BDW:K account receivable report 应收帐款报表
$TS97'$ account statement 结单；帐单；会计财务报表
)v11j.D account title 帐户名称；会计科目
_<DOA:'v accountant's report 会计师报告
{]C n@.TPD Accountant's Report Rules 会计师报告规则
-'L~Y~'. accounting and auditing procedure 会计与审计程序；会计与核数程序
4eG\>#5 Accounting Arrangements 《会计安排》
`m8WLj accounting basis 会计基础
~t/i0pKq. accounting by Official Receiver 破产管理署署长呈交的帐目
aG]^8`~>' Accounting Circular 《会计通告》
R*FDg;t4 accounting class 会计类别
z]C=nXb k accounting date 记帐日期；会计结算日期
s$(%?,yf2 accounting for money 款项核算
~IWdFUKk Accounting Officer 会计主任
&['x+vL9 accounting period 会计报告期；会计期
UBj&T^j accounting policy 会计政策；会计方针
ggitUQ+t;G accounting practice 会计惯例
T9!NuKfur accounting principle 会计准则
~Hv>^u
Mh accounting record 会计记录
XJKns accounting report 会计报告
vF pKkS343 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-^(KGu&L&u Accounting Society of China 中国会计学会
}<@-= accounting statement 会计报表
@iXB y:@ accounting system 会计制度；会计系统
;ND[+i2MN accounting transaction 会计事项；帐务交易
`4X.UP J accounting treatment 会计处理
vD:J!|hs( accounting year 会计年度
J 7-
vB",U accretion 增值；添加
@Tq-3Um accrual 应计项目；应累算数目
zJl;| E". accrual basis 应计制；权责发生制
rIYO (}Fl accrual basis accounting 应计制会计；权责发生制会计
aaw[ia_E L accrue 应累算；应计
^);M}~ accrued benefit 应累算利益
+]( y accrued charges 应计费用
%G,7Ul1f accrued cumulative preference share dividend 应累算的累积优先股股息
yzT1Zg_ER accrued expenses 应累算费用
&7>]# *
accrued interest payable 应付利息；应计未付利息
~m,~; accrued interest receivable 应收利息；应计未收利息
a~a:mM > p accrued right 累算权益
'W4v>0 accruing profit 应累算的利润
%eW7AO> accumulated fiscal reserve 累积财政储备
=3A4.nW accumulated profit 累积利润；滚存溢利
i=]R1yP accumulated reserve 累积储备
/]j{P4 accumulation of surplus income 累积收益盈余
@ <2y+_e acquired assets 既得资产
9L3P'!Z acquisition 收购；购置；取得
c }|.U acquisition cost 购置成本
ai1;v@1 acquisition expenses 购置费用
`GY3H3B acquisition of 100% interest 收购全部股权
&!O?h/&X3 acquisition of control 取得控制权
(Fuu V{x| acquisition of fixed assets 购置固定资产
K@xMPB8in acquisition of shell “买壳”
w+)wrJTtm acquisition price 收购价
DNqV]N_W act of God 天灾
$ BgaLJs/O acting partner 执事合伙人
+HRtuRv0T active market 买卖活跃的市场；交投畅旺的市场；旺市
&a e!lB active partner 积极参与的合伙人
rP2h9Cb active trading 交投活跃
D|m0Vj b actual circulation 实际流通
#>\S K actual cost 实际成本
);i J9+ V} actual expenditure 实际开支；实际支出
3+d^Bpp 4 actual income 实际入息；实际收入；实际收益
mwsBj) actual market 现货市场
DNgh #!\X actual price 现货价；实际价格
WN%, actual profit 实际利润
4q7H actual quotation 实盘；实际价位；实际报价
,N hv#U<$
actual year basis 按实际年度计算
`AvK8Wh<+ actuals 实货
lxgfi@@+h actuarial investigation 精算调查
hEZo{0:b" actuarial principle 精算原则
:@P6ibcX actuarial report 精算师报告
~vA8I#. Actuarial Society of Hong Kong 香港精算学会
S^|`*%pq actuarial valuation 精算师估值
y( 22m+B actuary 精算师
0F ![<5X ad referendum agreement 暂定协议；有待覆核的协定
517wduj ad valorem duty 从价税；按值征税
~xc/Dsb$ ad valorem duty system 从价税制
.>[l @x" ad valorem fee 从价费
{d xl8~/I ad valorem tariff 从价关税
,xrA2 additional allowance 额外免税额
tN4&#YK< additional amount for unexpired risk 未过期风险的额外款额
e&:%Rr]x additional assessable profit 补加应评税利润
?SO!INJ additional assessment 补加评税
:k`Qj(7S additional commitment 额外承担
vL[IVBG^ additional commitment vote 额外承担拨款
$8 &Y(` additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
/AOGn?Z3 additional dependent parent allowance 供养父母额外免税额
*,:2O&P additional provision 额外拨款
~8( Xn2 additional stamp duty 附加印花税
C@ ]D*k additional tax 补加税罚款；补加税款
X )Tyxppf' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
u {\>iQ
adjudged bankrupt 被裁定破产
oH v.EO adjudicated bankrupt 裁定破产人
3]l q#p: adjudication fee 裁定费；评定印花税额手续费；评估契据费
m{Uh{G$ adjudication of bankruptcy 裁定破产；宣告破产
-Q5UT=^ adjudication of insolvency 裁定无力偿还债务
Hhk`yX c_ adjusted actual 经调整的实数；调整后的实数
<"`f!k#[ adjusted current assets 经调整的流动资产；调整后的流动资产
M[O22 wFs adjusted figure 经调整的数字；调整后的数额
* HHL a adjusted liabilities 经调整的负债；调整后的负债
{`
bX*] adjusted loss 经调整的亏损；调整后的亏损
xh ho{ 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
VB4V[jraCF adjusted profit 经调整的利润；调整后的利润
W+=j@JY}q9 adjusted surplus 经调整的盈余额；调整后的盈余额
xZ%3e
sp adjusted value 经调整的价值；调整后的价值
NX(+%EBcA adjustment 调整；修订；理算〔保险〕
E>*Wu<< adjustment centre 调剂中心
X6$Cd]MN adjustment lag 调整过程的时间差距；调整时差
>d"\ adjustment mechanism 调整机制
Z rNH:Z:5 adjustment of loss 亏损调整
gp 11/ . adjustment process 调整过程；调整程序
VSCK WYy adjustment range 调整幅度
m1]/8{EC7 administered exchange rate 受管制汇率
_7;G$\^&. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"%dENK administration expenses 行政费用
A/} [ Z\C administration fee 手续费；行政费
'-I\G6w9 administration in bankruptcy 破产管理
vR5X administration order 遗产管理令
x5smJ__/ administrator 管理人；遗产管理人
, \3Cq2h administrator of the estate 遗产管理人
5%V(eR admission of debt 债项承认书
EW4a@ admission of proof 接纳债权证明
U1/ww-!Z advance 放贷款项；垫付款项；预支款项；预付款项
`}uM91; advance account 暂支帐目；预付款帐户
,-k?"|tQ advance compensation 预付补偿金
{|<r7K1< advance from shareholder 股东垫款
l& sEdEA advance pending reimbursement 预支以待日后付还
fy$CtQM advanced economy 先进经济体系
VJW8%s [ advancement 预付；预付财产
l<S3<'& advances warrant 垫款令
QKvaTy# advancing 贷出
MZA%ET,l,< adverse balance 逆差
4XJ']M(5; adverse exchange 逆汇
a5pM ~.] advertisement addressed to shareholders 在报章刊登的致股东通告
YbWz!.WPe advice for collection 托收通知书
&+oJPpHi\ advice of drawing 提款通知书；汇票通知书
#_3-(H5u advice of payment 付款通知
gwg~4:W Advisory Committee [Securities and Futures Commission]
XknNb{. r 谘询委员会〔证券及期货事务监察委员会〕
P$AHw;n[R Advisory Committee on Diversification 经济多元化谘询委员会
XPt>klf affidavit 誓章；遗产申报誓章
HJ"sK5Q affidavit of no receipt 述明无收款的誓章
LSXsq} affiliate 联号；联营公司；附属公司
+
<w6sPm affiliated company 附属公司；联号；联营公司
T BF{@{.d affirmation [estate duty] 非宗教式宣誓〔遗产税〕
MDd 2B9cy[ affordability 负担能力
|@R/JGB^ African Development Bank [AfDB] 非洲开发银行
ff fWvf after-acquired property 事后取得的财产
Jzy:^PObT after-hours dealing 市后交易
B"*P BJuOA after-tax profit 税后盈利；税后利润；税后溢利
) 54cG agency agreement 代理协议
N5cC!K agency expenses 代理机构的开支
9nlj{(
agency fee 代理费
PT&qys 2k Agency Law 《代理法》
Z.aeE*Hs$ agent 代理人；承销人
$m f6!p4 agent of company 公司代理人
PIQd=%?' agent's fee 代理人费；经纪费
t0:~BYXu aggregate 总计；总数；总体数字
k#mL4$]V5N aggregate amount 总款额；总额
| -Gb Hfz aggregate assets and liabilities 总体资产与负债
'?{L
gj^R aggregate at constant price 按固定价格计算的总体数字
q_> =| b aggregate demand 总需求
f|s,%AU"i aggregate gross position 总持仓量
2U+Fa t@ aggregate limit 总限额
z ! k aggregate of salaries tax 合计薪俸税
UK @hnQU8` aggregate performance 总体表现；总体业绩
$\20Vgu< aggregate supply 总体供应
~1,$ aggregate surplus 总盈余
nvodP"iV aggregate total 整体总额
O=!Eqa ExW aggregate value 总值；合计价值
O4a~(*f aggregated basis 合计基准
[$\VvRu% aggregated net chargeable income 合计应课税入息实额
4!'4 l =jO aggregation 合并计算；合计；总和
'^2 b C aggregation of incomes of husband and wife 夫妇入息合并计算
"88<{x L aggregation of property 财产的总和
V`feUFw3 agio 差价；贴水
b|@f!lA Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
+~lPf. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
"!Hm.^1 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
T^X um2Ec Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
pM! cF 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
:pP l|" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_]+
\ B 《香港政府和大韩民国政府关于相互促进和保护投资协定》
q\fai^_ agreement for a settlement 授产协议
P>*`<$FR agreement for assignment 转让协议
vFgnb WxG agreement for sale 售卖协议；买卖协议
Hegj_FQ agreement for sale and purchase 买卖协议
eGbjk~,f' agreement for the payment of interest 支付利息协议
FJsg3D*@J agreement for the repayment of money 还款协议
{8~xFYc: agreement of reinsurance 再保险协议
Bjb8#n04 Agricultural Bank of China 中国农业银行
%#lJn.o air passenger departure tax 飞机乘客离境税
+C=^,B!, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
CX>QP&Gj airport tax 机场税
'd< 1;Ayw alcohol duty 酒精税
5jc y*G}[ alienation 让与；让渡；转让
~N wX,-ri alimony 生活费；赡养费
l;;"v) C8 All Ordinaries Index [AOI] 所有普通股指数
<\\,L@ all risks 全险；综合险
It Q3|-^ All Sales Record for Stock Market 《股票市场成交报告》
R"JT+m Allied Capital Resources Limited 新联财务有限公司
l;C00ZBOc all-items index [Consumer Price Index] 总指数〔消费物价指数〕
M@b:~mI[sw allocation letter 拨款信件
S x", Zb allocation of fund 分配款项；预留款项
K~B@8az allocation of profit 利润分配；溢利分配
chr^>%Q_ allocation warrant 拨款令
Z} Ld!Byz allotment 分配；配股
7 P$>T allotment notice 股份配售通知；配股通知
3"ii_#1 allotment of shares 股份分配
:n} NQzs allowable 可获宽免；免税的
m $X0O_*A allowable business loss 可扣除的营业亏损
p# ea i allowable expenses 可扣税的支出
g~i%*u,Y< allowance 免税额；津贴；备抵；准备金
-U"h3Ye^ allowance for debts 债项的免税额
A/zZ%h allowance for depreciation by wear and tear 耗损折旧免税额
9nrH
6] allowance for funeral expenses 殡殓费的免税额
,xeJf6es allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]a}K% D)H allowance for repairs and outgoings 修葺及支出方面的免税额
d?uN6 JH9 allowance to debtor 给债务人的津贴
O-D${== alteration of capital 资本更改
Ur/+nL{ alternate trustee 候补受托人
dO{a!Ca amalgamation 合并
gISG<!+X^ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
muc>4!Q ambit of charges 征税范围；收费范围
XAb!hc
amended valuation 经修订的估值
zFn-V EJ) American Commodities Exchange 美国商品交易所
vCB0 x:/ American Express Bank Limited 美国运通银行
0+]ol:i American Stock Exchange 美国证券交易所
0A}'@N@G) amortization 摊销
ph;ds+b amount due from banks 存放银行同业的款项
]N\J~Gm amount due from banks abroad 存放海外银行同业的款项
drr n&y amount due from holding companies 控股公司欠款
+l " z amount due from local banks 存放本港银行同业的款项
P 'dH* }H amount due to banks 银行同业的存款
/kLG/ry8l: amount due to banks abroad 海外银行同业的存款
{ |;5P.,l amount due to holding companies 控股公司存款
Kn !n}GtR amount due to local banks 本港银行同业的存款
GjmPpKIu\ amount due to outport banks 外埠银行同业的存款
*C (/ 2 amount for note issue 发行纸币的款额
f ;[\'_.* amount of bond 担保契据的款额
/R 2 K3E# amount of consideration 代价款额
;E"TOC amount of contribution 供款数额
0pYCh$TL1 amount of indebtedness 负债款额
,' KQF C amount of principal of the loan 贷款本金额
2,nVo^13} amount of rates chargeable 应征差饷数额
|N{?LKR
% amount of share capital 股本额
TbY <(wrMZ amount of sums assured 承保款额
R*v~jR/ amount of variation 变动幅度
< )v joRv amount of vote 拨款数额
0gs0[@ amount payable 应付款额
`pHlGbrW amount receivable 应收款额
&K 1\" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
a<W[???m/M analysis 分析
o
IUjd ancillary risk 附属风险
O[tOpf@s. annual account 周年帐目；周年帐目报表；年度决算；年结
Dd(# annual accounting date 年结日期
f^ tCD'Vmi annual allowance 每年免税额；年积金；年度津贴；年津
* 5\k1-$ annual balance 年度余额
Hq[vh7Lux annual disposable income 每年可动用收入
Jj~c&LxrO annual estimates 周年预算
!zd]6YL$ annual fee 年费
HW{si]~q annual general meeting 周年大会
`YZK$
-, annual growth rate 年增率；每年增长率
` q NhB\ annual long-term supplement 长期个案每年补助金
dKOW5\H' annual pensionable emolument 可供计算退休金的年薪
$6(,/}==0 annual report 年报
P Wwz<AI+ Annual Report on the Consumer Price Index 《消费物价指数年报》
*@XJ7G[ annual return 周年报表；周年申报表；每年报税表格
+x7b9sHJ Annual Return Rules 《周年报表规则》
`W3;LTPEb annual review of consumer prices 每年消费物价回顾
0 X`sQNx annual roll-forward basis 逐年延展方式
0={@GhjApL annual salary 年薪
IEx`W;V]K annual statement 年度报表；年度决算表
),G?f {`! 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
/ _N*6a~ annuitant 年金受益人
:V(+]< annuity 年金
@AXRKYQ{t annuity contract 年金合约
/~,|zz annuity on human life 人寿年金
A,tmy',d" antecedent debt 先前的债项
(BB&ZUdyv ante-dated cheque 倒填日期支票
~f.fg@v`+v anticipated expenditure 预期开支
DrG9Kky{ anticipated net profit 预期纯利
z L1 *w@6 anticipated revenue 预期收入
qdlz# -B anti-inflation measure 反通货膨胀措施
Ur`jmB anti-inflationary stance 反通货膨胀立场
?r~|B/ ] apparent deficit 表面赤字
VSK!Pc.G} apparent financial solvency 表面偿债能力
M![aty@ apparent partner 表面合伙人
Ez3>}E, application for personal assessment 个人入息课税申请书
y>:-6)pv application of fund 资金应用
tD G[}j application to release as liquidator and to destruct the books of accounts and documents
EJd l%j 申请免除清盘人职务及毁灭帐簿与文件
{,Y?+F appointed actuary 委任精算师
(<= &#e? appointed auditor 委任核数师；委任审计师
=@98Gl9! appointed trustee 委任的受托人
.{cka]9WJz appointer 委任人
H5L~[ \
5t apportioned pro rata 按比例分摊
@ Axwj apportionment 分配；分摊
kRCuc}:SB Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
UStNUNCq apportionment formula 分摊方程式
x@-bY apportionment of estate duty 遗产税的分摊
cULASS`, appraisal 估价；评估
oKl^Ttr appreciable growth 可观增长
3DNw=Ic0k appreciable impact 显着影响
-h5yg`+1N\ appreciable increase 可观增长
eR' Df" + appreciation 增值；升值
"bO\Wt#Mf appreciation against other currencies 相对其他货币升值
}y<p_dZI appreciation of the exchange value of Hong Kong dollar 港元汇值上升
d)' am
3Q appreciation tax 增值税
:Hk:Goo2 appropriation 拨款；拨用；拨付
bCM&Fe0GM appropriation account 拨款帐目
o gcEv>0 Appropriation Bill 拨款法案
< a g|# appropriation-in-aid system 补助拨款办法
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=oXq approved assets 核准资产
? o@5PL approved basket stock 认可一篮子证券
0]x g E approved budget 核准预算
9y BENvq approved charitable donation 认可慈善捐款
BPp`r_m8w} approved charitable institution 认可慈善机构
/Iwn l approved currency 核准货币；认可货币
gW{<:6}!* approved estimates 核准预算
pYtG%< approved estimates of expenditure 核准开支预算
d(.e%[` approved overseas insurer 核准海外保险人
U@W3x@ approved overseas trust company 核准海外信托公司
8 |>$M approved pooled investment fund 核准汇集投资基金
_j$"fg approved provident fund scheme 认可公积金计划
9:|z^r approved provision 核准拨款
XcOfQ s approved redeemable share 核准可赎回股份
OH` |
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. ZuRH_pI approved retirement scheme 认可退休金计划
V y]y73~ approved subordinated loan 核准附属贷款
}?"}R<F|M, arbitrage 套戥；套汇；套利
].W)eMC*c( arbitrageur 套戥者；套汇者
I{8fTod arbitrary amount 临时款项
kq;1Ax0 { arrangement 措施；安排；协定
I
r8,= arrears 欠款
K gN=b arrears of pay 欠付薪酬
~7!=<MW arrears of revenue 逾期未收税款；逾期未收的帐项
42`%D articles of association 组织章程；组织细则；组织章程细则
{M`yYeo Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1&zvf4 ascertainment of profit 确定利润
^?pf.E!F` "Asia Clear" “亚洲结算系统”
j _`
[Z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
O T1 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
G`n |fuv Asian Development Fund [ADF] 亚洲发展基金
bYPkqitqz Asian dollar bond 亚洲美元债券
j7(sY o@x7 Asian dollar market 亚洲美元市场
j -l# n&M Asian dollar rate 亚洲美元利率
`pMI @"m Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
75@!j[QL< Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
?vmu,y asked price 沽盘；喊价；索价；卖方报价
?]*WVjskE assessable income 应评税入息
/_WA F90R? assessable loss 应评税亏损
tcDWx:Q assessable profit 应评税利润
lk.]!K$} assessable value 应评税值
#&V7C YJ assessed profit 估定利润
(`W_ -PI assessed value 经评估价值
0 ge"ISK assessment 评税；评定；估价；评税单
X;e =d+pw assessment number 评税编号；估价编号
OD@k9I[ assessment of additional tax 补加税评税
Tu!2lHK; assessment of performance 业绩评估；实绩评价
FUt{-H!< Assessor 评税主任
'E\ /H17 asset price bubbles 资产价格泡沫
GHs,,J; asset-backed securities 具资产保证的证券
7 XNZEi9o assets accretion 资产增值
1K* `i( assets and liabilities 资产与负债
v3p0 assets betterment statement 资产递增表；资产改进表
r \PO?1 assets lending 实物放款；有抵押贷款
O{vVW 9Q assets of the company passing on the death 死者去世时转移的公司资产
`EXo =Dqc assets pledged as security for liabilities 用作负债抵押的资产
Arr(rM assets portfolio 资产投资组合
OO ?;?? assets price 资产价格
WyA `V C assets quality 资产质素
?[Sac]h
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jv ;8Mm assets refinancing arrangement 资产再集资安排
XRl!~Y| assets securitization 资产证券化
< ) qJI'u| assets situated outside Hong Kong 在香港以外地方的资产
HXeX ! assets stripping 削减资产；拆卖资产
/"J3hSR assets value 资产值
rSg OQ assignee 承让人
)%+7"7. assignment 转让；转让书；转让契
(DIM t-wz assignment of interest 权益转让
KgH_-REN assignment of letters patent and trade mark 专利证书及商标转让
#Dz. 58A assignment of property 物业转让；物业转让书
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H{68 assignment right 转让权
Q4Zw<IZv5 assignor 转让人
EX F|; @-" associate 有联系的人；有关连人士；相联者；合伙人；联系人
1!S*z^LGl Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
!MyCxM6 associate member 附属会员
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t6|09e associated body corporate 相联法人团体
,I2x&Ys&. associated company 相联公司；联属公司
&cpqn 2Z
associated corporation 相联法团
mgd)wZ NV Association of Chartered Certified Accountants [ACCA] [United Kingdom]
r}\m%(i 公认会计师公会〔英国〕
F"^/R Association of Futures Exchange Brokers 香港期货经纪协会
01 <Ti" Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
]<BT+6L association of underwriters 承保人组织
oFi_
op assumption of control 接管
m4on<5s/ assurance 担保；保险；转易；转易书
+zg3/C4 S assurance of interest 权益的转易
wZg~k\_lF at 19XX price 按一九ＸＸ年价格计算
1>=]l MW at a discount 按赔价计算；按贴水价格计算；打折扣
mVd%sWD at a premium 按溢价计算；按升水价格计算
K2qKkV@ at call 通知付款；按通知
P,s>xM at constant market price 按固定市价计算
M nnVk= at constant price 按固定价格计算
ZK4d;oa", at cost 按成本计算
7P bwCRg at current market price 按当时市价计算；按现时市价计算
Tt WWq5X| at current price 按当时价格计算；按现时价格计算
>sGiDK @ at factor cost 按要素成本计算；按生产要素成本计算
"rnVPHnQR at money-of-the-day price 按付款当日价格计算
{n j`> at or better 按指定或较佳价位〔买卖指令〕
<u}[_ at par 按面值计算；平价
E#~J"9k98 at sight 见票即付
Ly-}HW ( at the close 按收市盘
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r2WF~NuO at the opening 按开市盘
Ou ] !@s attestation 见证；见证条款
Q"s]<MtdS at-the-money option 平价期权
O?f?{Jsx attorney 受权人；受托代表人
u\3=m%1 attornment 新拥有人承认书
-`CE ; attributable profit 可归属利润
{%D4%X< attributable share value 可归属股份价值
IP!`;?T= Auckland Stock Exchange 奥克兰证券交易所
W.(Q
u-AE( auction 拍卖
d$HPpi1LL auctioneer 拍卖商
ATF>"Ux audit 审计；核数
w\1K.j=>|N Audit Commission 审计署
lNo]]a+_ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
WCP2x.gb5 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〕
HP,{/ $i: audit review 帐目审查
4C }#lW9 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
gn:&akg audited account 审计帐目；经审计的帐目
!8I80 :e_~ audited annual account 经审计的周年帐目
!>?*gc.< audited balance sheet 经审计的资产负债表
";Q}Gs} auditor 核数师；核数主任；审计师
iBk1QRdn auditor's certificate 核数师证明书；审计师证明书
#'5{
?C b auditor's report 核数师报告；审计师报告
629ogJo8 Aussie bond 澳元债券
ey uQ}R austerity budget 紧缩预算
7 &ia v2q Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
J|u_45< Australia All Ordinaries Index 澳洲所有普通股票指数
K2 gF;( Australian Dollar [AUD] 澳元
Q"QZ^!zRl Australian Options Market 澳大利亚期权市场
98*C/=^TH{ Australian Securities Commission 澳洲证券事务监察委员会
6lm<>#_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^g=j`f[ T Australian Stock Exchange 澳大利亚证券交易所
6eQa @[.Q Austrian Schilling [ATS] 奥地利先令
!l$k6,WJi authentication 认证；鉴证
<C_FRpR<f authority to purchase 委托购买证；委购书
s]pNT1, authorization 认可；核准；授权；授权书
m#^;V authorization by direction 指示授权
c6cB
{/g authorization by instruction 指令授权
m[nrr6 G" authorization by warrant 令状授权
o|APsQE authorization of unit trust 单位信托的认可
;)Sf| authorized agent 指定代理人
#s{EIj~YR_ authorized capital 法定资本
O jH"qi authorized clerk 出市员
1cS *T>` authorized dealer 认可交易商
tu^C<MV authorized financial institution 认可财务机构
G%>{Z?!B authorized fund 认可基金
t;}`~B authorized fund house 获授权的基金公司；认可基金公司
)T@?.J` authorized institution 认可机构
q b$M.-\ne authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
$U"pdf authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
W)AfXy
authorized insurer 获授权保险人；获认可承保人
:)F0~Q authorized investment 特准投资项目
'>GPk5Nq77 authorized person 获授权人
i7mo89S authorized representative 获授权代表
QsBC[7<jd- authorized share capital 法定股本
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P<Gq} , automated quotation system 自动报价系统
IM_SZs Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
M%OUkcWCk 自动交易系统〔香港期货交易所有限公司〕
ZyV^d3F@$ automatic adjustment mechanism 自动调整机制
13A~."b automatic adjustment system 自动调整系统
jd.w7 .8 Automatic Clearing House 自动票据交换所
rQ (u@u; automatic exchange rates accumulation system 自动化汇率累集系统
WO*dO9O Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
%zN~%mJG automatic teller machine [ATM] 自动柜员机
^fP5@T*f autopay 自动转帐
ir~4\G! available assets 可用资产
p:
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l4 YTR4D available profit 可用利润
y>c Yw! Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"(iQ-g Mm average 平均；平均数；海损
"}b/[U@> average basic salary 平均基本薪金
AG|:mQO average consumer expenditure 平均消费开支；一般消费开支
/k KVIlO average cost 平均成本
> $7{H] average cost of land production 增辟土地平均成本
,WE2MAjhT average daily turnover 平均每日成交额
1]&{6y average daily wage rate 平均每日工资率
4Mox P average expenditure pattern 平均开支模式
Qp-P[Tc average growth rate 平均增长率
,"5xKF+cS average net fixed assets 固定资产平均净值
!?z " d average of relatives 相对价格平均数
71Y3.1+ average price 平均价格
_
Gkb[H&RZ average propensity to consume 平均消费倾向；一般消费倾向
S<g~ VK!Tt average propensity to save 平均储蓄倾向；一般储蓄倾向
P&Wf.qr{: average rate 平均率
J
I E0O` average revenue 平均收入；平均收益
u17 9! average stock 平均库存；平均存货
]+Z,HY@;- average yearly rent 平均年租
>6|Xvtf avoidance of double taxation 避免双重课税
%?J-0 avoidance of tax 避税
