A:
"eWYv3z~- A share Ａ股；甲类股份
*r$+&8V\n abatement of tax 减税；减扣免税额
I~9hx*!%% ABN AMRO Bank N.V. 荷兰银行
E)9yH\$6 above-the-line expenditure 线上项目支出；经常预算支出
wlEo"B A
above-the-line receipt 线上项目收入；经常预算收入
Eyh51IB. ABSA Asia Limited 南非联合亚洲有限公司
Q]w&N30 absolute change 绝对数值变更
p mFk 50` absolute expenditure 实际开支
+ke1Cn'[ absolute guideline figure 绝对准则数字
*mMEl]+ absolute interest 绝对权益
W!"}E%zx absolute order of discharge 绝对破产解除令
MiRdX#+Y absolute profit margin 绝对利润幅度
p!<$vE absolute value 实值；绝对值
nY t/U\n! absolutely vested interest 绝对既得权益
a
/:@"&Y absorbed cost 已吸收成本；已分摊成本
{ vN}<f` absorption 吸收；分摊；合并
YNBHBK4; absorption rate 吸收率；摊配率；分摊率
,s_T pq ACB Finance Limited 亚洲商业财务有限公司
]wWPXx[>/ acceptable form of reciprocity 合理的互惠条件
j $TwL ; acceptable rate 适当利率；适当汇率
D^-7JbE] acceptance agreement 承兑协议
if ]No e acceptance for honour 参加承兑
!Y:0c#MPH acceptor 承兑人；接受人；受票人
V T.;:Q acceptor for honour 参加承兑人
AT\qiznvP accident insurance 意外保险
fVM`-8ZTq Accident Insurance Association of Hong Kong 香港意外保险公会
~(@ E`s&{ accident insurance scheme 意外保险计划
s #S%#LM accident year basis 意外年度基准
iK IOh('G accommodation 通融；贷款
e[ Jem5C accommodation bill 通融票据；空头票据
G5,~Z&}YS accommodation party 汇票代发人
|P .6< account balance 帐户余额；帐户结余
-dO'~all account book 帐簿
B =@ jW z" account collected in advance 预收款项
B: \Uw|Mf account current book 往来帐簿
_"%B7FK account of after-acquired property 事后取得的财产报告
hG_?8:W8HT account of defaulter 拖欠帐目
.y&QqxiE
account payable 应付帐款
I
Nc^L account payee only [A/C payee only] 只可转帐；存入收款人帐户
_6Eu2|vM& account receivable 应收帐款
fbkd "7u account receivable report 应收帐款报表
wM _
6{ account statement 结单；帐单；会计财务报表
rO:u6."_ account title 帐户名称；会计科目
B<~U3b accountant's report 会计师报告
:SsUdIX;P Accountant's Report Rules 会计师报告规则
KHDZ accounting and auditing procedure 会计与审计程序；会计与核数程序
3 s>'hn Accounting Arrangements 《会计安排》
0 'r%,0 accounting basis 会计基础
4\& accounting by Official Receiver 破产管理署署长呈交的帐目
m"9XT)N Accounting Circular 《会计通告》
>z`,ch6~ accounting class 会计类别
Do]*JO)( accounting date 记帐日期；会计结算日期
tyDY'W\] accounting for money 款项核算
D5an\gE Accounting Officer 会计主任
K"V :<a accounting period 会计报告期；会计期
b`_w ])Y@ accounting policy 会计政策；会计方针
6UE(f@ accounting practice 会计惯例
s:Akk kF accounting principle 会计准则
(#oycj^< accounting record 会计记录
?QA\G6i4 accounting report 会计报告
8:.nEo' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1KYN>s: Accounting Society of China 中国会计学会
#2tCV't accounting statement 会计报表
==cd>03 () accounting system 会计制度；会计系统
hGf-q?7 accounting transaction 会计事项；帐务交易
w18RA#Zo/ accounting treatment 会计处理
w#^U45y1v accounting year 会计年度
= zl= SLe accretion 增值；添加
IOK}+C0e accrual 应计项目；应累算数目
T#O??3/%$1 accrual basis 应计制；权责发生制
>x[`;O4 accrual basis accounting 应计制会计；权责发生制会计
!eJCM`cp accrue 应累算；应计
1>r ,vD& accrued benefit 应累算利益
r
Db> &s3 accrued charges 应计费用
(XH2Sy accrued cumulative preference share dividend 应累算的累积优先股股息
OSzjK7: accrued expenses 应累算费用
nVD Xj accrued interest payable 应付利息；应计未付利息
d/7l efF accrued interest receivable 应收利息；应计未收利息
.~}z4r accrued right 累算权益
hFvi 5I-b accruing profit 应累算的利润
\O7J=6fn accumulated fiscal reserve 累积财政储备
)uP[!LV[e accumulated profit 累积利润；滚存溢利
j K8'T_Pah accumulated reserve 累积储备
J Lb6C 52 accumulation of surplus income 累积收益盈余
l
oq vi acquired assets 既得资产
8G ]w,eF acquisition 收购；购置；取得
Napf"Av acquisition cost 购置成本
r-w2\ 2 acquisition expenses 购置费用
sygH1|f acquisition of 100% interest 收购全部股权
A6ewdT?>, acquisition of control 取得控制权
oJ78jGTnb acquisition of fixed assets 购置固定资产
~DLIz g7p! acquisition of shell “买壳”
KIL18$3J acquisition price 收购价
HBLWOQab act of God 天灾
2r ];V'r acting partner 执事合伙人
OYf{?-QD active market 买卖活跃的市场；交投畅旺的市场；旺市
PdY>#Cyh active partner 积极参与的合伙人
|ia@,*KD active trading 交投活跃
>Csbjf6 actual circulation 实际流通
EaS~` actual cost 实际成本
:G'xi2 bs actual expenditure 实际开支；实际支出
`HUf v@5 actual income 实际入息；实际收入；实际收益
t ,qul4y} actual market 现货市场
"E*8h/4u actual price 现货价；实际价格
gZ(O)uzv actual profit 实际利润
Q2C)tVK+ actual quotation 实盘；实际价位；实际报价
NcL
=z o< actual year basis 按实际年度计算
{Iy7.c8S actuals 实货
=sQ(iso%f actuarial investigation 精算调查
7unA"9=[4V actuarial principle 精算原则
1&|Dsrj actuarial report 精算师报告
+Z? [M1g Actuarial Society of Hong Kong 香港精算学会
kqB\xlS7k actuarial valuation 精算师估值
0->/`/xm actuary 精算师
i+~QDo (Pi ad referendum agreement 暂定协议；有待覆核的协定
I$ N7pobh ad valorem duty 从价税；按值征税
a'[)9: ad valorem duty system 从价税制
k)E ;( ad valorem fee 从价费
bNvAyKc- ad valorem tariff 从价关税
r`]7S_t5T additional allowance 额外免税额
}(=ml7 )v additional amount for unexpired risk 未过期风险的额外款额
umDtp\ additional assessable profit 补加应评税利润
!C7<sZ`C additional assessment 补加评税
>.Q0 Tx!P additional commitment 额外承担
X^in};&d additional commitment vote 额外承担拨款
R^9"N?Q7;` additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
w 67x l additional dependent parent allowance 供养父母额外免税额
md6*c./Z additional provision 额外拨款
II# additional stamp duty 附加印花税
?1m ,SK additional tax 补加税罚款；补加税款
*?W tj Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3@X|Gs'_S adjudged bankrupt 被裁定破产
v,\93mNp[ adjudicated bankrupt 裁定破产人
A*Q[k 9B adjudication fee 裁定费；评定印花税额手续费；评估契据费
(^S5 Sc = adjudication of bankruptcy 裁定破产；宣告破产
3 Vu8F" adjudication of insolvency 裁定无力偿还债务
tG 7+7Z = adjusted actual 经调整的实数；调整后的实数
zMU68vwM adjusted current assets 经调整的流动资产；调整后的流动资产
s1@@o#r adjusted figure 经调整的数字；调整后的数额
7Jc<.Z"/Gd adjusted liabilities 经调整的负债；调整后的负债
6 ZHv,e`? adjusted loss 经调整的亏损；调整后的亏损
Fhi5LhWe+. 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
K|~AA"I; adjusted profit 经调整的利润；调整后的利润
N K "%DU< adjusted surplus 经调整的盈余额；调整后的盈余额
nB}e1
/_y adjusted value 经调整的价值；调整后的价值
8Xk Ik7 adjustment 调整；修订；理算〔保险〕
ZX] A )5G adjustment centre 调剂中心
j}RM. C\7 adjustment lag 调整过程的时间差距；调整时差
Ko-QR( adjustment mechanism 调整机制
^HoJ.oC/ adjustment of loss 亏损调整
coO.kTO; adjustment process 调整过程；调整程序
ypT9 8 adjustment range 调整幅度
qq D0R*(C administered exchange rate 受管制汇率
h~.V[o 7= Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/^ QFqM; administration expenses 行政费用
P59 uALi administration fee 手续费；行政费
/ ~"AG l. administration in bankruptcy 破产管理
`L">"V`$Bj administration order 遗产管理令
}Y$VB%&Hy administrator 管理人；遗产管理人
+TWJNI administrator of the estate 遗产管理人
*hl<Y,W( admission of debt 债项承认书
7\ ZL admission of proof 接纳债权证明
jM;d>Gymx advance 放贷款项；垫付款项；预支款项；预付款项
hf[ IEK advance account 暂支帐目；预付款帐户
:`j"Sj !t3 advance compensation 预付补偿金
Vg) ^| advance from shareholder 股东垫款
2q$X>ImI$ advance pending reimbursement 预支以待日后付还
zlN+edgY#, advanced economy 先进经济体系
vy:6_ advancement 预付；预付财产
ILIRI[7 ( advances warrant 垫款令
^zkd{ov advancing 贷出
MSF N w adverse balance 逆差
X[Y #+z4 adverse exchange 逆汇
2O^32TdS advertisement addressed to shareholders 在报章刊登的致股东通告
s ~#?9vW advice for collection 托收通知书
C!I\Gh advice of drawing 提款通知书；汇票通知书
rcpvH}N: advice of payment 付款通知
=1_j aDp Advisory Committee [Securities and Futures Commission]
<6gU2@1 谘询委员会〔证券及期货事务监察委员会〕
r ufRaar Advisory Committee on Diversification 经济多元化谘询委员会
2%*|fF}I affidavit 誓章；遗产申报誓章
)/i4YLO affidavit of no receipt 述明无收款的誓章
&8.z$} m affiliate 联号；联营公司；附属公司
[29$~.m$Y affiliated company 附属公司；联号；联营公司
8g&uE*7N affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Y}*Ctdrl affordability 负担能力
7?*~oVZW African Development Bank [AfDB] 非洲开发银行
`~sf} S
: after-acquired property 事后取得的财产
s' _$j$1 after-hours dealing 市后交易
7=AO^:=bx after-tax profit 税后盈利；税后利润；税后溢利
?T~3B]R agency agreement 代理协议
]q@rGD85K agency expenses 代理机构的开支
vBV"i9n agency fee 代理费
if\k[O 1T6 Agency Law 《代理法》
YL_!#<k@ agent 代理人；承销人
gDgP;i d agent of company 公司代理人
6eV e}V4W agent's fee 代理人费；经纪费
%pQdq[J={ aggregate 总计；总数；总体数字
7ZrJ#n8?ih aggregate amount 总款额；总额
^S>!k t7io aggregate assets and liabilities 总体资产与负债
i,\t]EJAU aggregate at constant price 按固定价格计算的总体数字
zkw0jX~ aggregate demand 总需求
N}e(. aggregate gross position 总持仓量
c| 8KT aggregate limit 总限额
2-/YYe;C aggregate of salaries tax 合计薪俸税
0^_)OsFA aggregate performance 总体表现；总体业绩
$=QNGC2+ aggregate supply 总体供应
GhaAvyN aggregate surplus 总盈余
+/1P^U / aggregate total 整体总额
>V77X+! aggregate value 总值；合计价值
; L MEU_ aggregated basis 合计基准
h= m I{w* aggregated net chargeable income 合计应课税入息实额
u&Ie%@:h9R aggregation 合并计算；合计；总和
\:18Uoe7 aggregation of incomes of husband and wife 夫妇入息合并计算
l93Q"*_ aggregation of property 财产的总和
R;N>#_9HU agio 差价；贴水
AF07KA# Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
K[Ws/yc^a Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
H znI R 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
j8F~j?%! Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
f^>lObvd 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
:$u{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9 ^=t@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
zYN M<W; agreement for a settlement 授产协议
(>kBmK1Aj agreement for assignment 转让协议
mw%[qeL V agreement for sale 售卖协议；买卖协议
bE%mgaOh agreement for sale and purchase 买卖协议
xw/h~:NT agreement for the payment of interest 支付利息协议
()rx>?x5 agreement for the repayment of money 还款协议
C'xU=OnA8 agreement of reinsurance 再保险协议
Ve')LY< Agricultural Bank of China 中国农业银行
*]DJAF] air passenger departure tax 飞机乘客离境税
zrWq!F*-V\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Bwi[qw airport tax 机场税
D[FfJcV'$ alcohol duty 酒精税
*R qO3= alienation 让与；让渡；转让
^me}k{x alimony 生活费；赡养费
Xk7$?8r4& All Ordinaries Index [AOI] 所有普通股指数
%`<`z yf all risks 全险；综合险
_mq*j^u,j All Sales Record for Stock Market 《股票市场成交报告》
2*UE&Gp Allied Capital Resources Limited 新联财务有限公司
71.:p,Z@z all-items index [Consumer Price Index] 总指数〔消费物价指数〕
M<|~MR allocation letter 拨款信件
t=@Jw allocation of fund 分配款项；预留款项
.w*{=x 0k allocation of profit 利润分配；溢利分配
Ozh^Q$>u allocation warrant 拨款令
=G3J.S*Riy allotment 分配；配股
iTtAj~dfZ allotment notice 股份配售通知；配股通知
Rh-8//&vZ/ allotment of shares 股份分配
IQ27FV|3 allowable 可获宽免；免税的
F.* snF allowable business loss 可扣除的营业亏损
7l|> allowable expenses 可扣税的支出
8b#Yd
allowance 免税额；津贴；备抵；准备金
;@ ! d!& allowance for debts 债项的免税额
|jC E9Ve# allowance for depreciation by wear and tear 耗损折旧免税额
:Y)kKq d allowance for funeral expenses 殡殓费的免税额
9W,}A Wf:Y allowance for inflation 为通货膨胀而预留的款项；通胀准备金
"T= 3mv%S allowance for repairs and outgoings 修葺及支出方面的免税额
QW"6 ] allowance to debtor 给债务人的津贴
:Pp;{=J alteration of capital 资本更改
F|3FvxA alternate trustee 候补受托人
O|g!Y( amalgamation 合并
\gW\Sa ^ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
E 0?\DvA ambit of charges 征税范围；收费范围
MZ+IorZl amended valuation 经修订的估值
y<LwrrJ> American Commodities Exchange 美国商品交易所
=[-- Hf American Express Bank Limited 美国运通银行
-gX2{d W American Stock Exchange 美国证券交易所
'9F{.] amortization 摊销
b42pLbpe'E amount due from banks 存放银行同业的款项
qt&"cw amount due from banks abroad 存放海外银行同业的款项
$ Q7E# amount due from holding companies 控股公司欠款
D; 8V {Hs amount due from local banks 存放本港银行同业的款项
zSM7 x amount due to banks 银行同业的存款
]j#$. $q amount due to banks abroad 海外银行同业的存款
a0j.\g amount due to holding companies 控股公司存款
#dm@%~B{. amount due to local banks 本港银行同业的存款
).`a-Pv amount due to outport banks 外埠银行同业的存款
Z*Hxrw\!0 amount for note issue 发行纸币的款额
(7#lN amount of bond 担保契据的款额
D]`B;aE>A* amount of consideration 代价款额
H;!hp0y amount of contribution 供款数额
Rw ^ YTv amount of indebtedness 负债款额
3g
"xm amount of principal of the loan 贷款本金额
x$b[m 20 amount of rates chargeable 应征差饷数额
uV:uXQni`` amount of share capital 股本额
4J$f @6 amount of sums assured 承保款额
'\mZ7.Jj amount of variation 变动幅度
$aI MQ[( amount of vote 拨款数额
\gQ+@O&+ amount payable 应付款额
_89G2)U=C amount receivable 应收款额
fQA)r Amsterdam Stock Exchange 阿姆斯特丹证券交易所
i/EiUH/~ analysis 分析
ik NFW*p ancillary risk 附属风险
A,[m=9V annual account 周年帐目；周年帐目报表；年度决算；年结
RV*Zi\ -X annual accounting date 年结日期
PC7 .+;1 annual allowance 每年免税额；年积金；年度津贴；年津
)Ua2x@j'C@ annual balance 年度余额
z4+6k-#): annual disposable income 每年可动用收入
p 00Bgo annual estimates 周年预算
]4~D;m v annual fee 年费
;{7lc9uRj annual general meeting 周年大会
%~VIxY |d annual growth rate 年增率；每年增长率
*TI6Z$b|6 annual long-term supplement 长期个案每年补助金
e Em0c]]9 annual pensionable emolument 可供计算退休金的年薪
Sqt" G6< annual report 年报
3E@& wpj Annual Report on the Consumer Price Index 《消费物价指数年报》
3Qr!?=nf annual return 周年报表；周年申报表；每年报税表格
tf7 9Gb> Annual Return Rules 《周年报表规则》
fw};.M annual review of consumer prices 每年消费物价回顾
Donf9]&U annual roll-forward basis 逐年延展方式
Ph_m'fbf annual salary 年薪
/;$ew ~} annual statement 年度报表；年度决算表
=w?cp}HW Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
3VB V_/i; annuitant 年金受益人
H#` ?t oS annuity 年金
O5*uL{pvT{ annuity contract 年金合约
=YsTF T annuity on human life 人寿年金
HON[{Oq antecedent debt 先前的债项
iDxg AV f* ante-dated cheque 倒填日期支票
.7rsbZ zs anticipated expenditure 预期开支
VQ 3& anticipated net profit 预期纯利
o=2`N2AL anticipated revenue 预期收入
H UI!IOh anti-inflation measure 反通货膨胀措施
*, *5s V anti-inflationary stance 反通货膨胀立场
Y }d>%i+ apparent deficit 表面赤字
,$[lOFs apparent financial solvency 表面偿债能力
:6iq{XV^ apparent partner 表面合伙人
&4iIzw` application for personal assessment 个人入息课税申请书
phSP+/w application of fund 资金应用
_)"
5
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4 /vQ=t 申请免除清盘人职务及毁灭帐簿与文件
|
lfPd appointed actuary 委任精算师
x T>V ;aa\ appointed auditor 委任核数师；委任审计师
\R t appointed trustee 委任的受托人
41D[[Gh appointer 委任人
nu -wQr apportioned pro rata 按比例分摊
N VPYv#uK apportionment 分配；分摊
y>1 8)8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式
/ qze apportionment of estate duty 遗产税的分摊
.}>[ Kr appraisal 估价；评估
(ajX ;/ appreciable growth 可观增长
/bk} J:QRg appreciable impact 显着影响
>R-$JrU.= appreciable increase 可观增长
t!N >0]:mo appreciation 增值；升值
\hc9R k appreciation against other currencies 相对其他货币升值
Wm_-T]#_ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^i 7a2<
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appropriation 拨款；拨用；拨付
4D $E appropriation account 拨款帐目
P=z':4,M} Appropriation Bill 拨款法案
Y " |U$ appropriation-in-aid system 补助拨款办法
[_Z3v ,vt, approved assets 核准资产
<[~M|OL9q, approved basket stock 认可一篮子证券
(<-0UR]%q; approved budget 核准预算
gE(03SX approved charitable donation 认可慈善捐款
x7>sy,c approved charitable institution 认可慈善机构
5G[^ah<Tg approved currency 核准货币；认可货币
AkC\ CdmA approved estimates 核准预算
pDfF'jt9 approved estimates of expenditure 核准开支预算
4TV9t"Dk+c approved overseas insurer 核准海外保险人
2 O>iAzc approved overseas trust company 核准海外信托公司
zqn*DbT
approved pooled investment fund 核准汇集投资基金
.YbD.{]D approved provident fund scheme 认可公积金计划
?-i&6 i6 Y approved provision 核准拨款
9r}} m0 approved redeemable share 核准可赎回股份
b5C #xxIO approved regional stock 认可地区性证券
$]86w8?-N approved retirement scheme 认可退休金计划
? ~8V;Qn approved subordinated loan 核准附属贷款
,)8Hl[ y arbitrage 套戥；套汇；套利
Hu.d^@V arbitrageur 套戥者；套汇者
=!aV?kNS8 arbitrary amount 临时款项
o*VQH`G*|g arrangement 措施；安排；协定
4Qs#ws]) arrears 欠款
$dVjxo arrears of pay 欠付薪酬
J)f?x T* arrears of revenue 逾期未收税款；逾期未收的帐项
<#i'3TUR articles of association 组织章程；组织细则；组织章程细则
F "I@=R-n Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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zU-g ascertainment of profit 确定利润
5 O*$#C;c "Asia Clear" “亚洲结算系统”
ZN/" ) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
J3v uh# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+(T,d ]o] Asian Development Fund [ADF] 亚洲发展基金
:} cAq/ Asian dollar bond 亚洲美元债券
elQ44)TrQ Asian dollar market 亚洲美元市场
?: c hAN@ Asian dollar rate 亚洲美元利率
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0ei Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
n"vI> _|G Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
&40d J~SQ asked price 沽盘；喊价；索价；卖方报价
|/ Z 4lcI assessable income 应评税入息
6|x<) Gc assessable loss 应评税亏损
O,PHAwVG%L assessable profit 应评税利润
Q}]u n]]Zt assessable value 应评税值
4}`MV . assessed profit 估定利润
?e*vvu33! assessed value 经评估价值
~$<@:z{* assessment 评税；评定；估价；评税单
-i4gzak assessment number 评税编号；估价编号
R8_qZ;t:z assessment of additional tax 补加税评税
w@R-@
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'=xl }v Assessor 评税主任
? IWS asset price bubbles 资产价格泡沫
~ i ,my31 asset-backed securities 具资产保证的证券
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$!l* r assets accretion 资产增值
08Gr assets and liabilities 资产与负债
]|oqJ2P assets betterment statement 资产递增表；资产改进表
<=lP6B assets lending 实物放款；有抵押贷款
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$Kn assets of the company passing on the death 死者去世时转移的公司资产
_*_zyWW_j assets pledged as security for liabilities 用作负债抵押的资产
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:M assets portfolio 资产投资组合
;6Z?O_zp4 assets price 资产价格
j56Y,Tm assets quality 资产质素
; 1WclQ!( assets realization 资产变现
<qu\q \ assets refinancing arrangement 资产再集资安排
Sq ,x@ assets securitization 资产证券化
=0A{z#6 assets situated outside Hong Kong 在香港以外地方的资产
3!I8J:GZ: assets stripping 削减资产；拆卖资产
/W;; 7k assets value 资产值
W c nYD) assignee 承让人
15B$Sp!/`e assignment 转让；转让书；转让契
Zn/1uWO assignment of interest 权益转让
W'[!4RQL assignment of letters patent and trade mark 专利证书及商标转让
d-4u*> assignment of property 物业转让；物业转让书
z&eJ?wb assignment right 转让权
ezL*YM8?@ assignor 转让人
kG E|17I associate 有联系的人；有关连人士；相联者；合伙人；联系人
>Kx l+F Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
RG cT associate member 附属会员
j \SDw associated body corporate 相联法人团体
k[][Md2Vh associated company 相联公司；联属公司
N24+P5 associated corporation 相联法团
GYj`-t Association of Chartered Certified Accountants [ACCA] [United Kingdom]
m<j ^cU#J 公认会计师公会〔英国〕
bF3j* bpO" Association of Futures Exchange Brokers 香港期货经纪协会
(7"qT^s3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
@9^ kl$ association of underwriters 承保人组织
nC z[#t assumption of control 接管
#)XO,^s. assurance 担保；保险；转易；转易书
iGR( assurance of interest 权益的转易
Ih{~?(V$ at 19XX price 按一九ＸＸ年价格计算
"?]5"lNC| at a discount 按赔价计算；按贴水价格计算；打折扣
&c A?|(7- at a premium 按溢价计算；按升水价格计算
i+2J\.~U#G at call 通知付款；按通知
c$p1Sovw at constant market price 按固定市价计算
&Zov9o:gx at constant price 按固定价格计算
1r @v
\#P at cost 按成本计算
vWow^g at current market price 按当时市价计算；按现时市价计算
4*'NpqC(_ at current price 按当时价格计算；按现时价格计算
}L@YLnc% at factor cost 按要素成本计算；按生产要素成本计算
X!&=S!} at money-of-the-day price 按付款当日价格计算
KExfa4W 3{ at or better 按指定或较佳价位〔买卖指令〕
$UKDXQF" at par 按面值计算；平价
Yd ]f}5F at sight 见票即付
Y~Zg^x2 at the close 按收市盘
bMgp at the opening 按开市盘
T%Z `:mf attestation 见证；见证条款
18a6 i^7 at-the-money option 平价期权
wd u>3Ch"y attorney 受权人；受托代表人
K":- zS attornment 新拥有人承认书
R d 2* attributable profit 可归属利润
O#9Q+BD attributable share value 可归属股份价值
U; ev3 Auckland Stock Exchange 奥克兰证券交易所
|
YvO$4=s auction 拍卖
7GKeqv auctioneer 拍卖商
w:pc5N>we0 audit 审计；核数
5FzG_ w Audit Commission 审计署
V$@@!q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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W-GBY3 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 Li0*)} audit review 帐目审查
ci ,o'`Q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
|U12 fuQ audited account 审计帐目；经审计的帐目
A*W QdY audited annual account 经审计的周年帐目
IhUuL0 audited balance sheet 经审计的资产负债表
(Iu5QLE auditor 核数师；核数主任；审计师
=$f xK auditor's certificate 核数师证明书；审计师证明书
O>H4hp auditor's report 核数师报告；审计师报告
u{8Wu; Aussie bond 澳元债券
aRfkJPPa[ austerity budget 紧缩预算
r/8,4 :rh Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
t'~:me! Australia All Ordinaries Index 澳洲所有普通股票指数
BC&Et62* Australian Dollar [AUD] 澳元
(gz|6N Australian Options Market 澳大利亚期权市场
~bvx<:8*% Australian Securities Commission 澳洲证券事务监察委员会
vw3%u+Z& Australian Society of Certified Practising Accountants 澳洲执业会计师公会
B f [D&O Australian Stock Exchange 澳大利亚证券交易所
owQLAV Austrian Schilling [ATS] 奥地利先令
2Ask] authentication 认证；鉴证
-0lpsF authority to purchase 委托购买证；委购书
|)1"*` z authorization 认可；核准；授权；授权书
D`iWf3a. authorization by direction 指示授权
M, |o 2' authorization by instruction 指令授权
q18dSu authorization by warrant 令状授权
L[ rJ7: authorization of unit trust 单位信托的认可
fFMG9]* authorized agent 指定代理人
<[b\V+M authorized capital 法定资本
+HU I1@ql authorized clerk 出市员
,8@@r7 authorized dealer 认可交易商
;p1%KmK3 authorized financial institution 认可财务机构
0A\o8T.12 authorized fund 认可基金
0W#.$X5 authorized fund house 获授权的基金公司；认可基金公司
W& 6ye authorized institution 认可机构
@zSoPDYv, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
H`m| R authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
dc"Vc 3) authorized insurer 获授权保险人；获认可承保人
y%p&g authorized investment 特准投资项目
L2AZ0E "ub authorized person 获授权人
-x5^>+Y4 authorized representative 获授权代表
o"K{^ L~u authorized share capital 法定股本
@~/LsYA: automated quotation system 自动报价系统
1,BtOzuRo Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
j @sd x)1+ 自动交易系统〔香港期货交易所有限公司〕
,odjL6u automatic adjustment mechanism 自动调整机制
aZ#c_Q#gZ automatic adjustment system 自动调整系统
=OT wP Automatic Clearing House 自动票据交换所
}4\>q$8' automatic exchange rates accumulation system 自动化汇率累集系统
^i #F+Q`1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,c}Q;eYc3 automatic teller machine [ATM] 自动柜员机
PJ9JRG7j autopay 自动转帐
7S),:Uy[\ available assets 可用资产
znX2W0V available fiscal reserve 现存财政储备
F71.%p7C8" available profit 可用利润
yt r~} M% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
< dh7*M average 平均；平均数；海损
!)KX?i[Q average basic salary 平均基本薪金
dorZ O2Uc average consumer expenditure 平均消费开支；一般消费开支
<eb> / D average cost 平均成本
yAXw?z!`O average cost of land production 增辟土地平均成本
<c^m |v average daily turnover 平均每日成交额
MX 6;ww average daily wage rate 平均每日工资率
`fc2vaSH = average expenditure pattern 平均开支模式
O>)8< yi$ average growth rate 平均增长率
&Pgb Fy
average net fixed assets 固定资产平均净值
tJ[Hcx*N average of relatives 相对价格平均数
|_
E)2b:h average price 平均价格
!&ac}uD^g average propensity to consume 平均消费倾向；一般消费倾向
M% sWtgw( average propensity to save 平均储蓄倾向；一般储蓄倾向
= M ? average rate 平均率
tb^3-ZUb average revenue 平均收入；平均收益
XEY((VL0 average stock 平均库存；平均存货
zEpcJHI% average yearly rent 平均年租
9kQ~)4# avoidance of double taxation 避免双重课税
Z3T:R"l; avoidance of tax 避税
