A:
1<_/Qu>V A share Ａ股；甲类股份
uN>5Eh&=Pf abatement of tax 减税；减扣免税额
H6|eUU[& ABN AMRO Bank N.V. 荷兰银行
=adHP|S above-the-line expenditure 线上项目支出；经常预算支出
IAq
o(Qm above-the-line receipt 线上项目收入；经常预算收入
Y#~A":A ABSA Asia Limited 南非联合亚洲有限公司
a'dlA da absolute change 绝对数值变更
a_?b < absolute expenditure 实际开支
X?n=U ebO^ absolute guideline figure 绝对准则数字
: T7(sf*!* absolute interest 绝对权益
VO=Ibu&X absolute order of discharge 绝对破产解除令
uZ\+{j= absolute profit margin 绝对利润幅度
Z*UVbyC absolute value 实值；绝对值
Vp|?R65S* absolutely vested interest 绝对既得权益
gt0 2Cs dt absorbed cost 已吸收成本；已分摊成本
2 l^_OrE! absorption 吸收；分摊；合并
7C,giCYU absorption rate 吸收率；摊配率；分摊率
&vn2u bauS ACB Finance Limited 亚洲商业财务有限公司
+`g&hO\W acceptable form of reciprocity 合理的互惠条件
TB+k[UxB acceptable rate 适当利率；适当汇率
k ,k>w#& acceptance agreement 承兑协议
P R3Arfle acceptance for honour 参加承兑
1# z@D ( acceptor 承兑人；接受人；受票人
@|Yn~PwKs acceptor for honour 参加承兑人
ka8Y+Gs accident insurance 意外保险
>][D" Accident Insurance Association of Hong Kong 香港意外保险公会
!Hl] & accident insurance scheme 意外保险计划
l!&ik9 m accident year basis 意外年度基准
9!W$S[ABRB accommodation 通融；贷款
xy"'8uRi accommodation bill 通融票据；空头票据
q#8yU\J|, accommodation party 汇票代发人
2.b,8wT/ account balance 帐户余额；帐户结余
W ulyM cJ account book 帐簿
jlU6keZh` account collected in advance 预收款项
vB{i w}Hi! account current book 往来帐簿
OWT%XUW= account of after-acquired property 事后取得的财产报告
.SER,],P account of defaulter 拖欠帐目
C c: <F_UI account payable 应付帐款
Sp:w _;{# account payee only [A/C payee only] 只可转帐；存入收款人帐户
Rb& 9!z account receivable 应收帐款
<r t$~} account receivable report 应收帐款报表
+qC [ X~\ account statement 结单；帐单；会计财务报表
L+<h 5>6 account title 帐户名称；会计科目
m6n%?8t accountant's report 会计师报告
'Kbrz Accountant's Report Rules 会计师报告规则
wL="p) TO. accounting and auditing procedure 会计与审计程序；会计与核数程序
t&J A1|q Accounting Arrangements 《会计安排》
seB mhe5qR accounting basis 会计基础
>Bf3X&uS accounting by Official Receiver 破产管理署署长呈交的帐目
2%`=
LGQC Accounting Circular 《会计通告》
G:tY1'5 accounting class 会计类别
P~ =yT W accounting date 记帐日期；会计结算日期
|vl~B |", accounting for money 款项核算
}_XiRm< Accounting Officer 会计主任
w]{c*4 o accounting period 会计报告期；会计期
x;z=[eE accounting policy 会计政策；会计方针
*K;) ~@n
accounting practice 会计惯例
:=ek~s.UV accounting principle 会计准则
51Y %"v t accounting record 会计记录
2HN*j~>i~ accounting report 会计报告
Bps%>P~. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
a {hc{ Accounting Society of China 中国会计学会
Hxgc9Fis accounting statement 会计报表
Q+9:]Bt accounting system 会计制度；会计系统
".(vR7u' accounting transaction 会计事项；帐务交易
D_czUM accounting treatment 会计处理
\WE&5
9G accounting year 会计年度
:ZIa accretion 增值；添加
pa+'0Y]71 accrual 应计项目；应累算数目
bHv "! accrual basis 应计制；权责发生制
?{B5gaU9F accrual basis accounting 应计制会计；权责发生制会计
p8%qU>~+4 accrue 应累算；应计
n-" (~ accrued benefit 应累算利益
ka\{?:r,8 accrued charges 应计费用
W3/bM>1 accrued cumulative preference share dividend 应累算的累积优先股股息
$KGMAg/H accrued expenses 应累算费用
fPUr O accrued interest payable 应付利息；应计未付利息
VYkh@j accrued interest receivable 应收利息；应计未收利息
Z,E$4Z accrued right 累算权益
C:5- h(# accruing profit 应累算的利润
Fw\Z[nh accumulated fiscal reserve 累积财政储备
ckA\{ v accumulated profit 累积利润；滚存溢利
iKJqMES accumulated reserve 累积储备
rVNx 2 accumulation of surplus income 累积收益盈余
b2UDP W acquired assets 既得资产
YxJQ^D` acquisition 收购；购置；取得
:#^qn|{e acquisition cost 购置成本
nco .j: acquisition expenses 购置费用
hoqZb<: acquisition of 100% interest 收购全部股权
4i)5=H acquisition of control 取得控制权
Jp]?tlT acquisition of fixed assets 购置固定资产
K xX [8 acquisition of shell “买壳”
yef\Y3X acquisition price 收购价
U,EoCAm> act of God 天灾
2RX]~} acting partner 执事合伙人
b ^ h_` active market 买卖活跃的市场；交投畅旺的市场；旺市
a- rR` active partner 积极参与的合伙人
@`4T6eL5 active trading 交投活跃
^ WO3, actual circulation 实际流通
{jB > ]7 actual cost 实际成本
e,e(t7c?d actual expenditure 实际开支；实际支出
'QT~o-U actual income 实际入息；实际收入；实际收益
? `Yu~a{ actual market 现货市场
.k]`z>uv actual price 现货价；实际价格
(is' ,4^b actual profit 实际利润
$It mYj.m actual quotation 实盘；实际价位；实际报价
D0FX"BY7 actual year basis 按实际年度计算
3P2{M}WIl actuals 实货
:&vX0
Ce: actuarial investigation 精算调查
?IHt T3'Rt actuarial principle 精算原则
u v/\1N;V3 actuarial report 精算师报告
jj2iF/ Actuarial Society of Hong Kong 香港精算学会
:
"| / actuarial valuation 精算师估值
*O~y6|U? actuary 精算师
` 5Kg [nB: ad referendum agreement 暂定协议；有待覆核的协定
s;OGb{H7 ad valorem duty 从价税；按值征税
L?d?O ad valorem duty system 从价税制
}h45j84) ad valorem fee 从价费
<WZ{<'ajI ad valorem tariff 从价关税
u_^mN9h additional allowance 额外免税额
Jq &Hz$L| additional amount for unexpired risk 未过期风险的额外款额
,Zn6T"[ $ additional assessable profit 补加应评税利润
H%vfRl3rB additional assessment 补加评税
>S7t additional commitment 额外承担
0NU%z.(%s additional commitment vote 额外承担拨款
72OqXa* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
rwLKY .J] additional dependent parent allowance 供养父母额外免税额
v}j5G,
[- additional provision 额外拨款
mufGv%U2 additional stamp duty 附加印花税
&S{r;N5u additional tax 补加税罚款；补加税款
, X EIg Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Fpr dP*/ adjudged bankrupt 被裁定破产
s`bGW1#io adjudicated bankrupt 裁定破产人
6~% ><C adjudication fee 裁定费；评定印花税额手续费；评估契据费
? ;CIS$$r adjudication of bankruptcy 裁定破产；宣告破产
R QQ' Wg adjudication of insolvency 裁定无力偿还债务
'cpm 4mT adjusted actual 经调整的实数；调整后的实数
&>Ve4!i
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Hh^ "c} adjusted figure 经调整的数字；调整后的数额
=\%ER/ adjusted liabilities 经调整的负债；调整后的负债
K`K v .4 adjusted loss 经调整的亏损；调整后的亏损
.8|wc 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
6
H P 66B adjusted profit 经调整的利润；调整后的利润
), p0V
adjusted surplus 经调整的盈余额；调整后的盈余额
M/p9 I
gp adjusted value 经调整的价值；调整后的价值
?0/$RpFEM# adjustment 调整；修订；理算〔保险〕
x!_5 / adjustment centre 调剂中心
/&Oo)OB; adjustment lag 调整过程的时间差距；调整时差
l|WF S adjustment mechanism 调整机制
_gqqPny4$ adjustment of loss 亏损调整
(Ut8pa+yX adjustment process 调整过程；调整程序
p*Q-o adjustment range 调整幅度
(a_bU5) administered exchange rate 受管制汇率
D0jV}oz Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^H.B6h? administration expenses 行政费用
Fa>f'VXx administration fee 手续费；行政费
#4bT8k q administration in bankruptcy 破产管理
9?,i+\)qK@ administration order 遗产管理令
>wh v*@Fr administrator 管理人；遗产管理人
OK80-/8HI administrator of the estate 遗产管理人
xA
Ez1 admission of debt 债项承认书
S<i1t[E @W admission of proof 接纳债权证明
w&L~+ Z< advance 放贷款项；垫付款项；预支款项；预付款项
O.B9 w+G= advance account 暂支帐目；预付款帐户
2/ 4zg advance compensation 预付补偿金
wH o}wp advance from shareholder 股东垫款
1;( h0j advance pending reimbursement 预支以待日后付还
JW[6
^Rw advanced economy 先进经济体系
6NX#= A advancement 预付；预付财产
Gf"TI:xa advances warrant 垫款令
i"a3POV> advancing 贷出
nm1 dd{U6^ adverse balance 逆差
Wm6qy6HR adverse exchange 逆汇
J]TqH`MA advertisement addressed to shareholders 在报章刊登的致股东通告
_l7_!Il_ advice for collection 托收通知书
e|{R2z"^ advice of drawing 提款通知书；汇票通知书
X+]>pA advice of payment 付款通知
lZ- U/$od Advisory Committee [Securities and Futures Commission]
~-zIB=TyK 谘询委员会〔证券及期货事务监察委员会〕
,N(Yjq"R Advisory Committee on Diversification 经济多元化谘询委员会
nnj<k5 affidavit 誓章；遗产申报誓章
H7tv iSTd affidavit of no receipt 述明无收款的誓章
(U & affiliate 联号；联营公司；附属公司
-SM_JR3< affiliated company 附属公司；联号；联营公司
$$m0mK affirmation [estate duty] 非宗教式宣誓〔遗产税〕
i6KfH\{N affordability 负担能力
> mO*.' Gm African Development Bank [AfDB] 非洲开发银行
p Run5 )7 after-acquired property 事后取得的财产
4tCM 2it% after-hours dealing 市后交易
Vr},+Rj after-tax profit 税后盈利；税后利润；税后溢利
I*N"_uKU agency agreement 代理协议
csW\Q][ agency expenses 代理机构的开支
9s"st\u
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Z>`\$1CI Agency Law 《代理法》
MG vz-E1e agent 代理人；承销人
s9+):,dKP agent of company 公司代理人
^ 4< D%\ agent's fee 代理人费；经纪费
$~6MR_Yq aggregate 总计；总数；总体数字
6HK1? aggregate amount 总款额；总额
C Imp,k0 aggregate assets and liabilities 总体资产与负债
R)66qRf aggregate at constant price 按固定价格计算的总体数字
d/9YtG%q aggregate demand 总需求
<Ja&z M aggregate gross position 总持仓量
3l<qcKKc aggregate limit 总限额
?\8aT "o aggregate of salaries tax 合计薪俸税
kaCN^yQ aggregate performance 总体表现；总体业绩
qhY+<S9 aggregate supply 总体供应
wL8j i>" aggregate surplus 总盈余
$L= Dky7 aggregate total 整体总额
/7D5I\ aggregate value 总值；合计价值
.JL J (WM aggregated basis 合计基准
*gwaW!= aggregated net chargeable income 合计应课税入息实额
"/6# Z>y aggregation 合并计算；合计；总和
1k6asz^T aggregation of incomes of husband and wife 夫妇入息合并计算
OY{fxB b aggregation of property 财产的总和
{C 5: as agio 差价；贴水
eP]y\S*P Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
D-/6RVq0m Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;F258/J 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
"BSY1?k{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#<)[{+f[t 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
ht2Fi e Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
UH>~Y
N 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7_ix&oVI agreement for a settlement 授产协议
z)C}}NH*!@ agreement for assignment 转让协议
4u i q'- agreement for sale 售卖协议；买卖协议
i6V$ m hL agreement for sale and purchase 买卖协议
6# U~>r/ agreement for the payment of interest 支付利息协议
rQ* w 3F?: agreement for the repayment of money 还款协议
&b#d4p6&l agreement of reinsurance 再保险协议
U6/7EOW , Agricultural Bank of China 中国农业银行
h7+"*fN air passenger departure tax 飞机乘客离境税
Vx<{cHQQ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
; 9j ]P56 airport tax 机场税
(
3B1X alcohol duty 酒精税
Em&3g alienation 让与；让渡；转让
5Hu[* alimony 生活费；赡养费
Zeg'\&w0s All Ordinaries Index [AOI] 所有普通股指数
w3(G!: all risks 全险；综合险
[nxYfER7 All Sales Record for Stock Market 《股票市场成交报告》
~JT2el2W7p Allied Capital Resources Limited 新联财务有限公司
8~O#@hB~3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
KhWy allocation letter 拨款信件
>`0 3EsU allocation of fund 分配款项；预留款项
P{ )D_Bi allocation of profit 利润分配；溢利分配
G K~A,Miqk allocation warrant 拨款令
!d()'N allotment 分配；配股
6c] 4(%8 allotment notice 股份配售通知；配股通知
@;eH~3P allotment of shares 股份分配
6 Eq N>. allowable 可获宽免；免税的
nq H[
y0 allowable business loss 可扣除的营业亏损
[UXVL}t k allowable expenses 可扣税的支出
2B$dT=G allowance 免税额；津贴；备抵；准备金
IQ<G . allowance for debts 债项的免税额
Sk53Lc allowance for depreciation by wear and tear 耗损折旧免税额
k4$zM/ob allowance for funeral expenses 殡殓费的免税额
q+9^r Q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
x ,^-a allowance for repairs and outgoings 修葺及支出方面的免税额
ZOfv\(iJ; allowance to debtor 给债务人的津贴
m~Pk ]~j alteration of capital 资本更改
~:JAWs$\V alternate trustee 候补受托人
g5|&6+t. amalgamation 合并
HVA:|Z19 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7=N%$]DKZ ambit of charges 征税范围；收费范围
'|]}f }Go amended valuation 经修订的估值
M%_*vD American Commodities Exchange 美国商品交易所
!f(A9V American Express Bank Limited 美国运通银行
}T.>p# z American Stock Exchange 美国证券交易所
$ Zyuhji^ amortization 摊销
}'Ap@4 amount due from banks 存放银行同业的款项
Cl3vp_ amount due from banks abroad 存放海外银行同业的款项
aiX&` amount due from holding companies 控股公司欠款
9c]$d amount due from local banks 存放本港银行同业的款项
H &ek"nP_ amount due to banks 银行同业的存款
AT
I=&O` amount due to banks abroad 海外银行同业的存款
UhW{K I W amount due to holding companies 控股公司存款
KOe]JDU amount due to local banks 本港银行同业的存款
Kv*
1=HES amount due to outport banks 外埠银行同业的存款
;cf$u}+ amount for note issue 发行纸币的款额
(KC08 amount of bond 担保契据的款额
fwt+$`n amount of consideration 代价款额
?jMM@O`Nu amount of contribution 供款数额
0Lj; t/mG amount of indebtedness 负债款额
9)+!*(D amount of principal of the loan 贷款本金额
@VP/kut amount of rates chargeable 应征差饷数额
iWeUsS%zpV amount of share capital 股本额
G h+;Vrx amount of sums assured 承保款额
UZt3Ua&J amount of variation 变动幅度
e/Z{{FP%6 amount of vote 拨款数额
CX/ [L)|Ru amount payable 应付款额
b(N+_=
n amount receivable 应收款额
;sA
5&a>! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
4'D^ >z!c analysis 分析
c),UO^EqV ancillary risk 附属风险
4}D&=0IZ annual account 周年帐目；周年帐目报表；年度决算；年结
w;@v#<q6 annual accounting date 年结日期
by9UwM =gp annual allowance 每年免税额；年积金；年度津贴；年津
J37vA zK% annual balance 年度余额
kV sX/ ~$ annual disposable income 每年可动用收入
G$Y F0Nc annual estimates 周年预算
NUnwf
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0* x ?rO? annual general meeting 周年大会
pqs!kSJ V annual growth rate 年增率；每年增长率
uD{-a$6z annual long-term supplement 长期个案每年补助金
;PMPXN'z6 annual pensionable emolument 可供计算退休金的年薪
%62|dhl6 annual report 年报
([$KXfAi]h Annual Report on the Consumer Price Index 《消费物价指数年报》
A?HDY_u annual return 周年报表；周年申报表；每年报税表格
ksU& q%1 Annual Return Rules 《周年报表规则》
9u=]D> kb annual review of consumer prices 每年消费物价回顾
e?(4lD) d annual roll-forward basis 逐年延展方式
O~8jz annual salary 年薪
Wp
=
]YO annual statement 年度报表；年度决算表
Yw=@*CK ' 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
o&q:b9T annuitant 年金受益人
Kc]
GE#~g annuity 年金
YH^U "\}i annuity contract 年金合约
:H itx annuity on human life 人寿年金
x s6 !NY antecedent debt 先前的债项
evEdFY ante-dated cheque 倒填日期支票
S~ckIN] anticipated expenditure 预期开支
N *m;A6? anticipated net profit 预期纯利
Jyd[Sc) anticipated revenue 预期收入
n=rmf*, ? anti-inflation measure 反通货膨胀措施
l{r HXST| anti-inflationary stance 反通货膨胀立场
g NE"z apparent deficit 表面赤字
Ld:-S,2 apparent financial solvency 表面偿债能力
a$uD oi apparent partner 表面合伙人
6G4~ -_ application for personal assessment 个人入息课税申请书
xPF.c,6b4= application of fund 资金应用
M& Q&be84 application to release as liquidator and to destruct the books of accounts and documents
tWZ 8(E$ 申请免除清盘人职务及毁灭帐簿与文件
ow (YgM>t appointed actuary 委任精算师
lnl >! z appointed auditor 委任核数师；委任审计师
:p<:0W2! appointed trustee 委任的受托人
/3 L4K appointer 委任人
4UL"f<7 T apportioned pro rata 按比例分摊
l-IA Q!d apportionment 分配；分摊
ve/.q^JeJ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
2bXCFv7} apportionment formula 分摊方程式
3NwdE/x\ apportionment of estate duty 遗产税的分摊
p/ZgzHyF appraisal 估价；评估
sn[<Lq appreciable growth 可观增长
Q Wm
g#2 ' appreciable impact 显着影响
Rz>@G >b: appreciable increase 可观增长
aAu%QRq appreciation 增值；升值
(8S+-k? appreciation against other currencies 相对其他货币升值
iU{\a, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
>PWDo appreciation tax 增值税
:`yW^b appropriation 拨款；拨用；拨付
!= vsY] appropriation account 拨款帐目
!+hw8@A Appropriation Bill 拨款法案
%MtaWZ appropriation-in-aid system 补助拨款办法
:q1j?0 {2N approved assets 核准资产
!k 'E approved basket stock 认可一篮子证券
A{{rNbCK approved budget 核准预算
Z~
q="CA4 approved charitable donation 认可慈善捐款
0 n{+ _
approved charitable institution 认可慈善机构
H5F Wk approved currency 核准货币；认可货币
'&AeOn approved estimates 核准预算
V-%jSe < approved estimates of expenditure 核准开支预算
*W}nw$tnBX approved overseas insurer 核准海外保险人
JDpW7OrDc approved overseas trust company 核准海外信托公司
F%ukT6xp approved pooled investment fund 核准汇集投资基金
#)DDQ?D approved provident fund scheme 认可公积金计划
A9HgABhax approved provision 核准拨款
(ia+N/$u approved redeemable share 核准可赎回股份
?6[u\V approved regional stock 认可地区性证券
e oFM approved retirement scheme 认可退休金计划
7m(9|Y:Q. approved subordinated loan 核准附属贷款
l>Zp#+I- arbitrage 套戥；套汇；套利
@MH/e fW. arbitrageur 套戥者；套汇者
XX1Iw {o9: arbitrary amount 临时款项
g{?{N arrangement 措施；安排；协定
yW(A0 arrears 欠款
5n2}|V$VqP arrears of pay 欠付薪酬
_A$V~Hp9q arrears of revenue 逾期未收税款；逾期未收的帐项
{y!77>Q/ articles of association 组织章程；组织细则；组织章程细则
rj eKG-Z@ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
:n}t7+(>U ascertainment of profit 确定利润
UD'e%IVw "Asia Clear" “亚洲结算系统”
f,+ONV]5Tt Asia Commercial Bank Ltd. 亚洲商业银行有限公司
(aq^\#9btO Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
XKBQH( Asian Development Fund [ADF] 亚洲发展基金
fJ-8$w\uL Asian dollar bond 亚洲美元债券
FbPoyh Asian dollar market 亚洲美元市场
t-hN4WKH_A Asian dollar rate 亚洲美元利率
!\Q/~p'jS Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Y,%G5X@S< Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
#0M,g asked price 沽盘；喊价；索价；卖方报价
XR)I,@i`' assessable income 应评税入息
KDAZG+u+ assessable loss 应评税亏损
H? pWyc<, assessable profit 应评税利润
N;av assessable value 应评税值
`yb,z assessed profit 估定利润
=Rf!i78c5 assessed value 经评估价值
g5~1uU$O assessment 评税；评定；估价；评税单
")q O#b4 assessment number 评税编号；估价编号
75H5{#) assessment of additional tax 补加税评税
03y5$ kQ assessment of performance 业绩评估；实绩评价
%lK]m`( Assessor 评税主任
'q*/P&x5 asset price bubbles 资产价格泡沫
Dmk~t="Y asset-backed securities 具资产保证的证券
~ gb q^ assets accretion 资产增值
pd R&2 fp assets and liabilities 资产与负债
L5>.ku=T assets betterment statement 资产递增表；资产改进表
gY@$g assets lending 实物放款；有抵押贷款
KA {Y*m^7 assets of the company passing on the death 死者去世时转移的公司资产
\tg}K0E?R5 assets pledged as security for liabilities 用作负债抵押的资产
^p7Er ! assets portfolio 资产投资组合
e,0G c-X[B assets price 资产价格
dzc.s8T(0 assets quality 资产质素
5zI I4ukn* assets realization 资产变现
b"#|0d0 assets refinancing arrangement 资产再集资安排
)x&}{k6 % assets securitization 资产证券化
e0u* \b assets situated outside Hong Kong 在香港以外地方的资产
$30lNZK1m8 assets stripping 削减资产；拆卖资产
u w&'=G6v assets value 资产值
@MGc_"b assignee 承让人
g~= #8nJ assignment 转让；转让书；转让契
I'R hA\` assignment of interest 权益转让
@Nt$B'+S& assignment of letters patent and trade mark 专利证书及商标转让
#%tN2cFDN assignment of property 物业转让；物业转让书
k*xgF[ T
8 assignment right 转让权
?IV3"\5 assignor 转让人
bQ2 '*T associate 有联系的人；有关连人士；相联者；合伙人；联系人
uYwJ[1 C Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
A&QO]8 associate member 附属会员
GCPSe A~cx associated body corporate 相联法人团体
Hve OG$pT associated company 相联公司；联属公司
DJhCe==$v associated corporation 相联法团
IE9A _u* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
E MKv)5MH 公认会计师公会〔英国〕
G8oOFBQD Association of Futures Exchange Brokers 香港期货经纪协会
H@ ,(
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
U.QjB0; association of underwriters 承保人组织
as6YjE.Yy assumption of control 接管
fg1["{\ assurance 担保；保险；转易；转易书
snyg assurance of interest 权益的转易
vSy#[9} at 19XX price 按一九ＸＸ年价格计算
B?J #NFUb at a discount 按赔价计算；按贴水价格计算；打折扣
qS|t7 * at a premium 按溢价计算；按升水价格计算
u($y< Q )= at call 通知付款；按通知
,.<l^sj5 at constant market price 按固定市价计算
QR($K W( at constant price 按固定价格计算
/A;!g5Y at cost 按成本计算
`!\`yI$!%w at current market price 按当时市价计算；按现时市价计算
BI-xo}KI at current price 按当时价格计算；按现时价格计算
!'^gqaF+ at factor cost 按要素成本计算；按生产要素成本计算
0X3kVm < at money-of-the-day price 按付款当日价格计算
[MKL>\U at or better 按指定或较佳价位〔买卖指令〕
m [FH> at par 按面值计算；平价
Cuq=>J at sight 见票即付
aJ1<X8 at the close 按收市盘
n089tt=T E at the opening 按开市盘
z@3t>k|K attestation 见证；见证条款
E=Z .v at-the-money option 平价期权
k%)QrRnB attorney 受权人；受托代表人
SXA_P{j&a attornment 新拥有人承认书
;'r} D!8w/ attributable profit 可归属利润
a$SGFA }V attributable share value 可归属股份价值
14p <0BG Auckland Stock Exchange 奥克兰证券交易所
\j]i"LpWb auction 拍卖
T Prqb auctioneer 拍卖商
Gt^Fj&^ audit 审计；核数
OXuBtW*,z+ Audit Commission 审计署
q8{) 27f, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
C-abc +/ 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〕
;X
]+r$_ audit review 帐目审查
K$dSg1t
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
|A#pG^ audited account 审计帐目；经审计的帐目
@e_ bG@ audited annual account 经审计的周年帐目
j\D_Z{m 2 audited balance sheet 经审计的资产负债表
|BGQ|7DyG auditor 核数师；核数主任；审计师
hX~d1.]Y auditor's certificate 核数师证明书；审计师证明书
y pv ~F auditor's report 核数师报告；审计师报告
OFTyN^([ @ Aussie bond 澳元债券
} Zue?! KQ austerity budget 紧缩预算
I|* w?i* Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
e mo@&6* Australia All Ordinaries Index 澳洲所有普通股票指数
}0Q ex=vkO Australian Dollar [AUD] 澳元
Wi
Mi0?$. Australian Options Market 澳大利亚期权市场
/L8Q[`;. Australian Securities Commission 澳洲证券事务监察委员会
?[}r& f Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~e5hfZv|w Australian Stock Exchange 澳大利亚证券交易所
ew# t4~hh Austrian Schilling [ATS] 奥地利先令
WCc,RI0 authentication 认证；鉴证
%># VhK authority to purchase 委托购买证；委购书
1o. O]> authorization 认可；核准；授权；授权书
o Zkjg3 authorization by direction 指示授权
YzqUOMAt"V authorization by instruction 指令授权
I65W ^b4y authorization by warrant 令状授权
]C D authorization of unit trust 单位信托的认可
ua%$ r[ authorized agent 指定代理人
^#T@NN0T authorized capital 法定资本
?H \K]; authorized clerk 出市员
VFj}{Y authorized dealer 认可交易商
o. ntzN authorized financial institution 认可财务机构
P".CZyI-i authorized fund 认可基金
`<1o}r 7i authorized fund house 获授权的基金公司；认可基金公司
}j^a suf~c authorized institution 认可机构
?CgqHmf\\( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
'`#sOH authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
IvFxI#.ju authorized insurer 获授权保险人；获认可承保人
l&@]
authorized investment 特准投资项目
B zmmE2~* authorized person 获授权人
A{Jp>15AVg authorized representative 获授权代表
diF-`~ authorized share capital 法定股本
p0j QQg automated quotation system 自动报价系统
n
7Ma b Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
#d,+87]\= 自动交易系统〔香港期货交易所有限公司〕
,iK L
68 automatic adjustment mechanism 自动调整机制
]o18oY( automatic adjustment system 自动调整系统
#"J8]3\F Automatic Clearing House 自动票据交换所
>YwvM=b"V automatic exchange rates accumulation system 自动化汇率累集系统
p.1@4kgK&r Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
K}e %E &|> automatic teller machine [ATM] 自动柜员机
&eL02:[ autopay 自动转帐
KTr7z^ available assets 可用资产
?/Bp8q( available fiscal reserve 现存财政储备
)N4!zuSVf available profit 可用利润
K(
: NshM Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
X}@^$'W average 平均；平均数；海损
f3Zm_zxj average basic salary 平均基本薪金
4PtRTb0<i3 average consumer expenditure 平均消费开支；一般消费开支
0x&-/qce6W average cost 平均成本
5G!0Yy[' average cost of land production 增辟土地平均成本
>/@wht4- j average daily turnover 平均每日成交额
Ah5`Cnv average daily wage rate 平均每日工资率
J?]wA1 average expenditure pattern 平均开支模式
I!FIV^}Z( average growth rate 平均增长率
3K2B7loD)~ average net fixed assets 固定资产平均净值
y:t@X~ average of relatives 相对价格平均数
N~rA /B]T average price 平均价格
0!<qfT
a average propensity to consume 平均消费倾向；一般消费倾向
TR;" &'#k average propensity to save 平均储蓄倾向；一般储蓄倾向
or~2r8 average rate 平均率
LhN?j5XqM average revenue 平均收入；平均收益
0_F6t- average stock 平均库存；平均存货
h$p]M^Z7 average yearly rent 平均年租
,E8 :!r)6 avoidance of double taxation 避免双重课税
@d&(*9 Y avoidance of tax 避税
