A:
}}Gkipp A share Ａ股；甲类股份
_<?z-K_;I abatement of tax 减税；减扣免税额
7_eV.'h ABN AMRO Bank N.V. 荷兰银行
f*^bV_ above-the-line expenditure 线上项目支出；经常预算支出
:j`XU above-the-line receipt 线上项目收入；经常预算收入
j_b/ 66JyN ABSA Asia Limited 南非联合亚洲有限公司
; NO#/ absolute change 绝对数值变更
('.I)n absolute expenditure 实际开支
~h%H;wC& absolute guideline figure 绝对准则数字
J@J` ) absolute interest 绝对权益
cVSns\QO absolute order of discharge 绝对破产解除令
%Siw> absolute profit margin 绝对利润幅度
< t"fL
RX absolute value 实值；绝对值
=r&i`L{] absolutely vested interest 绝对既得权益
x@x5|8:ga absorbed cost 已吸收成本；已分摊成本
%Kh}6 absorption 吸收；分摊；合并
CM t$ ) absorption rate 吸收率；摊配率；分摊率
z*o 2jz?t4 ACB Finance Limited 亚洲商业财务有限公司
bvT$/ (7 acceptable form of reciprocity 合理的互惠条件
`u8(qGg7GF acceptable rate 适当利率；适当汇率
r' @7aT&_ acceptance agreement 承兑协议
bKh}Y` acceptance for honour 参加承兑
ft!D2M acceptor 承兑人；接受人；受票人
<<9|*Tz acceptor for honour 参加承兑人
_J,*0~O$ accident insurance 意外保险
T
^/\Rr Accident Insurance Association of Hong Kong 香港意外保险公会
GZmfE` accident insurance scheme 意外保险计划
tn |H~iF{ accident year basis 意外年度基准
Z'd]oNF accommodation 通融；贷款
WI SK-z accommodation bill 通融票据；空头票据
n+ s=u$%qn accommodation party 汇票代发人
$]a*ZHd;2& account balance 帐户余额；帐户结余
P|a|4Bb+fW account book 帐簿
hl8oE5M U account collected in advance 预收款项
Z e?H account current book 往来帐簿
i\*
b<V account of after-acquired property 事后取得的财产报告
! )`m mr account of defaulter 拖欠帐目
>B.KI}dE account payable 应付帐款
eXkpU7w; account payee only [A/C payee only] 只可转帐；存入收款人帐户
UAC"jy1D account receivable 应收帐款
/KlSI<T@ account receivable report 应收帐款报表
`*B6 T7p1 account statement 结单；帐单；会计财务报表
U:|:Y=O?Q account title 帐户名称；会计科目
unr`.}A2> accountant's report 会计师报告
2l~qzT- Accountant's Report Rules 会计师报告规则
]v_u2f' accounting and auditing procedure 会计与审计程序；会计与核数程序
fyq %-Tj Accounting Arrangements 《会计安排》
p`'3Il3 accounting basis 会计基础
A|m0.'/ accounting by Official Receiver 破产管理署署长呈交的帐目
}'uV{$ Accounting Circular 《会计通告》
jTqE V( accounting class 会计类别
HU el accounting date 记帐日期；会计结算日期
p<B*)1Tj0 accounting for money 款项核算
5 &]a8p{ Accounting Officer 会计主任
l4^MYwFR{O accounting period 会计报告期；会计期
/^`d o3a } accounting policy 会计政策；会计方针
LE g#W accounting practice 会计惯例
TR:4$92:H accounting principle 会计准则
o\nFSG kn accounting record 会计记录
- I~\ accounting report 会计报告
`L3{y/U' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
cY|@s?3NND Accounting Society of China 中国会计学会
z
AY
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^fbzlu?G4- accounting system 会计制度；会计系统
6Zv-kG accounting transaction 会计事项；帐务交易
Yb'%J@T} accounting treatment 会计处理
T t$]
[ accounting year 会计年度
zOis}$GR accretion 增值；添加
>{"E~U accrual 应计项目；应累算数目
= @lM* accrual basis 应计制；权责发生制
Uf|@h accrual basis accounting 应计制会计；权责发生制会计
rW *[sL l3 accrue 应累算；应计
2Xv$ accrued benefit 应累算利益
6<YA oo accrued charges 应计费用
t]ID accrued cumulative preference share dividend 应累算的累积优先股股息
mwF{z.t" accrued expenses 应累算费用
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@<! accrued interest payable 应付利息；应计未付利息
S]gV! Q4% accrued interest receivable 应收利息；应计未收利息
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~X<1D accrued right 累算权益
?p>m ;Aq accruing profit 应累算的利润
"l B%"} accumulated fiscal reserve 累积财政储备
u_Xp\RJ accumulated profit 累积利润；滚存溢利
id>2G
%Tx accumulated reserve 累积储备
2xv[cpVi accumulation of surplus income 累积收益盈余
@
b} -<~ acquired assets 既得资产
gdg
"g6b acquisition 收购；购置；取得
>Xxi2V y acquisition cost 购置成本
Sj vSnb_3 acquisition expenses 购置费用
dfXBgsc6i acquisition of 100% interest 收购全部股权
UDlM?r:f acquisition of control 取得控制权
TjjR% 3 acquisition of fixed assets 购置固定资产
i`!>zl+D acquisition of shell “买壳”
xQNGlVipZ@ acquisition price 收购价
>|1-o;UU act of God 天灾
perhR!#J acting partner 执事合伙人
eo&G@zwN active market 买卖活跃的市场；交投畅旺的市场；旺市
Gf -GDy\{ active partner 积极参与的合伙人
4UMOC_ active trading 交投活跃
=RHI B1 actual circulation 实际流通
@= {
qy} actual cost 实际成本
MKX58y{+ actual expenditure 实际开支；实际支出
I.U=% {. actual income 实际入息；实际收入；实际收益
vJ>o9:(6 actual market 现货市场
yL2 3 Nqe actual price 现货价；实际价格
3.h0 actual profit 实际利润
oW6b3Q / B actual quotation 实盘；实际价位；实际报价
p & i+i actual year basis 按实际年度计算
OZ&SxR%q4 actuals 实货
4p>, actuarial investigation 精算调查
qCm8R@ actuarial principle 精算原则
u0%bv\$m actuarial report 精算师报告
_D8:p>= Actuarial Society of Hong Kong 香港精算学会
7s 0pH+ actuarial valuation 精算师估值
*` t3z-L actuary 精算师
-`1)yhS ad referendum agreement 暂定协议；有待覆核的协定
%
"^CrG ad valorem duty 从价税；按值征税
,hCbx #h ad valorem duty system 从价税制
-`P LewvX ad valorem fee 从价费
>j&k: ad valorem tariff 从价关税
:DF tH13qO additional allowance 额外免税额
QiNLE'19^ additional amount for unexpired risk 未过期风险的额外款额
r>t|.=! additional assessable profit 补加应评税利润
"j=E8Dd} additional assessment 补加评税
!4$-.L)# additional commitment 额外承担
5IbCE.>iU additional commitment vote 额外承担拨款
U}GO* + additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
"P$')u wE additional dependent parent allowance 供养父母额外免税额
J4?SC+\ additional provision 额外拨款
s^/2sjoL additional stamp duty 附加印花税
K~~LJU3 additional tax 补加税罚款；补加税款
4Td)1~zc3 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
R xc adjudged bankrupt 被裁定破产
?_.
SV g adjudicated bankrupt 裁定破产人
2 nSK}q adjudication fee 裁定费；评定印花税额手续费；评估契据费
tZ:fh p adjudication of bankruptcy 裁定破产；宣告破产
9 } ]C adjudication of insolvency 裁定无力偿还债务
WmE4TL^8? adjusted actual 经调整的实数；调整后的实数
a4",BDx adjusted current assets 经调整的流动资产；调整后的流动资产
.GvZv> adjusted figure 经调整的数字；调整后的数额
^CB@4$! adjusted liabilities 经调整的负债；调整后的负债
#,OiZQJC adjusted loss 经调整的亏损；调整后的亏损
}{.V^; 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
E>F6!qYm adjusted profit 经调整的利润；调整后的利润
UFeQ%oRa8 adjusted surplus 经调整的盈余额；调整后的盈余额
^%qQ)>I=j adjusted value 经调整的价值；调整后的价值
9<5ii adjustment 调整；修订；理算〔保险〕
ZC)m&V 1 adjustment centre 调剂中心
1JZhcfG adjustment lag 调整过程的时间差距；调整时差
0VIR =Pbp adjustment mechanism 调整机制
|j 4;XaG) adjustment of loss 亏损调整
5E2T*EXSh adjustment process 调整过程；调整程序
\3 O1o#=( adjustment range 调整幅度
h-\+# .YP administered exchange rate 受管制汇率
K\5/ ||gi Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~ _ko $(;A administration expenses 行政费用
+
,rl\|J% administration fee 手续费；行政费
kM3#[#6$! administration in bankruptcy 破产管理
.<6 '*X R administration order 遗产管理令
:PB W=W administrator 管理人；遗产管理人
svM u85z administrator of the estate 遗产管理人
KnUVR!H| admission of debt 债项承认书
au/ 5` admission of proof 接纳债权证明
YH&0Vy#c$ advance 放贷款项；垫付款项；预支款项；预付款项
EHrr}& advance account 暂支帐目；预付款帐户
8B6 - f: advance compensation 预付补偿金
5zH_yZ@+ advance from shareholder 股东垫款
D ~ 7W advance pending reimbursement 预支以待日后付还
l2kUa'O- advanced economy 先进经济体系
v R !
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`Cz_^>]|= advances warrant 垫款令
(Z Q?1Qxo advancing 贷出
|^OK@KdL1 adverse balance 逆差
@Z
Dd(xB& adverse exchange 逆汇
c4}|a1R\= advertisement addressed to shareholders 在报章刊登的致股东通告
E*QLw* H advice for collection 托收通知书
'v5q/l advice of drawing 提款通知书；汇票通知书
l_P90zm39! advice of payment 付款通知
lO HW9Z Advisory Committee [Securities and Futures Commission]
JG{`tTu 谘询委员会〔证券及期货事务监察委员会〕
2FR 5RG
oD Advisory Committee on Diversification 经济多元化谘询委员会
$rPQ%2eF4 affidavit 誓章；遗产申报誓章
9y j'->dL affidavit of no receipt 述明无收款的誓章
p,7?rI\ N affiliate 联号；联营公司；附属公司
~\ v"xV affiliated company 附属公司；联号；联营公司
-a7BVEFts affirmation [estate duty] 非宗教式宣誓〔遗产税〕
d 5n>2iO affordability 负担能力
lF\2a&YRbn African Development Bank [AfDB] 非洲开发银行
S(_DR 8 after-acquired property 事后取得的财产
EEiWIf&S, after-hours dealing 市后交易
DDZnNSo<JQ after-tax profit 税后盈利；税后利润；税后溢利
}+K=>. agency agreement 代理协议
vZXdc+2l agency expenses 代理机构的开支
dyB@q h~H agency fee 代理费
i$CF*%+t Agency Law 《代理法》
T
`o[whr agent 代理人；承销人
)QI#szv6 agent of company 公司代理人
v(P <_}G agent's fee 代理人费；经纪费
uS! V_] aggregate 总计；总数；总体数字
V9wL3* aggregate amount 总款额；总额
T2|os{U aggregate assets and liabilities 总体资产与负债
T/jxsIt3 aggregate at constant price 按固定价格计算的总体数字
y8 dOx=c aggregate demand 总需求
wqg Ks=y aggregate gross position 总持仓量
hbs /S aggregate limit 总限额
hd)WdGJp aggregate of salaries tax 合计薪俸税
otQ
G 6 aggregate performance 总体表现；总体业绩
o 80x@ &A: aggregate supply 总体供应
J I /iq aggregate surplus 总盈余
=Ea,8bpn aggregate total 整体总额
'30J J0 aggregate value 总值；合计价值
UkC'`NWF* aggregated basis 合计基准
Jv!f6*&< aggregated net chargeable income 合计应课税入息实额
Ho $ +[K aggregation 合并计算；合计；总和
BJ{?S{"6%G aggregation of incomes of husband and wife 夫妇入息合并计算
;Pvnhy aggregation of property 财产的总和
=FfR?6 ~ agio 差价；贴水
2m9qg-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》
_WI ~b Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
olK*uD'` 《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》
!(y(6u# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)M@^Z(W/a 《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》
F1p|^hYDW Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
\jAI~ |3 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1yTw*vH F agreement for a settlement 授产协议
/Z]hX* QR agreement for assignment 转让协议
W >| '4y) agreement for sale 售卖协议；买卖协议
}6*JX\'q agreement for sale and purchase 买卖协议
He&A> bA)z agreement for the payment of interest 支付利息协议
kH=qJ3Z agreement for the repayment of money 还款协议
Wj, {lJ, agreement of reinsurance 再保险协议
&LQfs4}a, Agricultural Bank of China 中国农业银行
BL%3[JQ air passenger departure tax 飞机乘客离境税
4v2JrC; Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
".?y!VY airport tax 机场税
S5~(3I
)v alcohol duty 酒精税
m;S%RB^~H alienation 让与；让渡；转让
eQIS`T alimony 生活费；赡养费
{'#7b# DB> All Ordinaries Index [AOI] 所有普通股指数
epcvwM/A all risks 全险；综合险
#*3 vE& p All Sales Record for Stock Market 《股票市场成交报告》
J~ wu* x Allied Capital Resources Limited 新联财务有限公司
Ad4-aW H all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:)Da^V allocation letter 拨款信件
(V" 7H allocation of fund 分配款项；预留款项
B0^:nYko allocation of profit 利润分配；溢利分配
;`Z>^.CB allocation warrant 拨款令
2(R{3E4. allotment 分配；配股
2t7=GA+j allotment notice 股份配售通知；配股通知
>Fc=F#tA9 allotment of shares 股份分配
<lWBhrz allowable 可获宽免；免税的
|^#Z!Hp_Y allowable business loss 可扣除的营业亏损
+:u
&] allowable expenses 可扣税的支出
,u14R] allowance 免税额；津贴；备抵；准备金
9W j9= allowance for debts 债项的免税额
~-~iCIaTb allowance for depreciation by wear and tear 耗损折旧免税额
{3 >`k.w allowance for funeral expenses 殡殓费的免税额
q\Z9.T+Q o allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Ub[UB%(T allowance for repairs and outgoings 修葺及支出方面的免税额
nDNK}O~' allowance to debtor 给债务人的津贴
4hUUQ;x j alteration of capital 资本更改
M$3/jl*#} alternate trustee 候补受托人
_;-b ZH amalgamation 合并
7s;*vd> ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
%gTY7LIe1z ambit of charges 征税范围；收费范围
UBx0Z0Y amended valuation 经修订的估值
Ua+Us" M3} American Commodities Exchange 美国商品交易所
yRz l} American Express Bank Limited 美国运通银行
N
Q }5' American Stock Exchange 美国证券交易所
CDDEWVd amortization 摊销
_F jax amount due from banks 存放银行同业的款项
o|V=3y
Ok amount due from banks abroad 存放海外银行同业的款项
7Ur'@wr amount due from holding companies 控股公司欠款
oSP^
. BJ$ amount due from local banks 存放本港银行同业的款项
Ev&aD amount due to banks 银行同业的存款
Fh.Z sPn,m amount due to banks abroad 海外银行同业的存款
[8[`V)b amount due to holding companies 控股公司存款
x!UGLL]_M amount due to local banks 本港银行同业的存款
7Y^2JlZu= amount due to outport banks 外埠银行同业的存款
lV?OYS|4i amount for note issue 发行纸币的款额
i.+ #a2 amount of bond 担保契据的款额
3
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smX&B,&@ amount of contribution 供款数额
"9 ;Ay@'B amount of indebtedness 负债款额
T2 V(P>E amount of principal of the loan 贷款本金额
I@q4 D1g amount of rates chargeable 应征差饷数额
cA`X(Am6]g amount of share capital 股本额
Fw6x
(j" amount of sums assured 承保款额
\Qz amount of variation 变动幅度
OI)/J;[-e amount of vote 拨款数额
)(`,!s,8) amount payable 应付款额
=z2g}X amount receivable 应收款额
It8@Cp.dU Amsterdam Stock Exchange 阿姆斯特丹证券交易所
M\ =/i\- analysis 分析
PJ'@! jx ancillary risk 附属风险
y?V#LW[^E annual account 周年帐目；周年帐目报表；年度决算；年结
wU5= ' annual accounting date 年结日期
-}Gk@=$G annual allowance 每年免税额；年积金；年度津贴；年津
}_cX" s annual balance 年度余额
e fm#:>H annual disposable income 每年可动用收入
.4,l0Nn`W annual estimates 周年预算
)>WSuf
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=%d0MZD annual general meeting 周年大会
uJ%XF*> _D annual growth rate 年增率；每年增长率
3?yq*uE} annual long-term supplement 长期个案每年补助金
U( "m}^ annual pensionable emolument 可供计算退休金的年薪
(\$=+' hy annual report 年报
H,U qU3b3 Annual Report on the Consumer Price Index 《消费物价指数年报》
M\be a annual return 周年报表；周年申报表；每年报税表格
<,(Ww Annual Return Rules 《周年报表规则》
3AarRQWsn annual review of consumer prices 每年消费物价回顾
PH]ui= annual roll-forward basis 逐年延展方式
A*+KlhT
annual salary 年薪
GZNfx8zsY+ annual statement 年度报表；年度决算表
)Xd2qbi Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
0D_{LBO6LU annuitant 年金受益人
1$rrfg annuity 年金
NFlrr*=t> annuity contract 年金合约
o`ijdg!5qG annuity on human life 人寿年金
g+92} $_ antecedent debt 先前的债项
-$5nqaK? ante-dated cheque 倒填日期支票
='GY:. N anticipated expenditure 预期开支
Km ,:7#aV anticipated net profit 预期纯利
_ ;`g*Kx anticipated revenue 预期收入
>PK\bLEo anti-inflation measure 反通货膨胀措施
r J_fg$.< anti-inflationary stance 反通货膨胀立场
zu|=1C#5h apparent deficit 表面赤字
+G<9 |- apparent financial solvency 表面偿债能力
"ku ?A ^f apparent partner 表面合伙人
{w|KWGk2 application for personal assessment 个人入息课税申请书
s9}V nNr application of fund 资金应用
Dh{sVR A application to release as liquidator and to destruct the books of accounts and documents
U4$CkTe2Y 申请免除清盘人职务及毁灭帐簿与文件
qECta 'b& appointed actuary 委任精算师
a76 `"(W appointed auditor 委任核数师；委任审计师
?g #4&z. appointed trustee 委任的受托人
0'.7dzz appointer 委任人
>\c"U1%E apportioned pro rata 按比例分摊
Cz1o@ rt apportionment 分配；分摊
60&4?<lR4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^zVBS7`J apportionment formula 分摊方程式
ia}V8 i apportionment of estate duty 遗产税的分摊
#9) D.d|5 appraisal 估价；评估
8]-c4 zK appreciable growth 可观增长
Y>: e4Q appreciable impact 显着影响
gzD NMM appreciable increase 可观增长
>,. x'{ appreciation 增值；升值
*wetPt)~v_ appreciation against other currencies 相对其他货币升值
1P+Te,I appreciation of the exchange value of Hong Kong dollar 港元汇值上升
b];? tP appreciation tax 增值税
4Sxt<7[f appropriation 拨款；拨用；拨付
~)&im.Q4 appropriation account 拨款帐目
k+F iW3- Appropriation Bill 拨款法案
H%AC * , appropriation-in-aid system 补助拨款办法
5U+a{oA approved assets 核准资产
4(FEfde= approved basket stock 认可一篮子证券
N N;'QiE approved budget 核准预算
p&~= rp`E approved charitable donation 认可慈善捐款
:pZWFJ34{ approved charitable institution 认可慈善机构
^sA"&Vdr^ approved currency 核准货币；认可货币
8QYM/yAM approved estimates 核准预算
oTqv$IzqP approved estimates of expenditure 核准开支预算
?QXc,*=N approved overseas insurer 核准海外保险人
K^'NG! approved overseas trust company 核准海外信托公司
C_JDQByfL approved pooled investment fund 核准汇集投资基金
ucVn ` approved provident fund scheme 认可公积金计划
CkJ\v%JAW approved provision 核准拨款
iHB1/ approved redeemable share 核准可赎回股份
[Q=NGHB1/ approved regional stock 认可地区性证券
LT ZoO9O approved retirement scheme 认可退休金计划
j>70AE3[8 approved subordinated loan 核准附属贷款
dLs40 -R arbitrage 套戥；套汇；套利
*&VqAc%qD arbitrageur 套戥者；套汇者
C/{tvY /o arbitrary amount 临时款项
gADEjr*H arrangement 措施；安排；协定
~J Xqyw} arrears 欠款
$Jt +>.44 arrears of pay 欠付薪酬
[N-t6Z* arrears of revenue 逾期未收税款；逾期未收的帐项
rprtp5C g articles of association 组织章程；组织细则；组织章程细则
UvtSNP&/2d Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
rz @ ;Zn ascertainment of profit 确定利润
pg.z `k "Asia Clear" “亚洲结算系统”
8 =%% C: Asia Commercial Bank Ltd. 亚洲商业银行有限公司
BrQXSN$i Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
P,ox) )+6 Asian Development Fund [ADF] 亚洲发展基金
C)r!;u)AZH Asian dollar bond 亚洲美元债券
vl'2O7 Asian dollar market 亚洲美元市场
9n tXLWK7e Asian dollar rate 亚洲美元利率
l$_Yl&!q$ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
W\tSXM-Hg Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,KMt9 < asked price 沽盘；喊价；索价；卖方报价
];.H]TIc6 assessable income 应评税入息
q DQ$Zq[ assessable loss 应评税亏损
=psX2?%L assessable profit 应评税利润
2^}E!(< assessable value 应评税值
MMpGI^x!-X assessed profit 估定利润
L %[om c? assessed value 经评估价值
CCp8 , assessment 评税；评定；估价；评税单
u49v,,WGw assessment number 评税编号；估价编号
` R;6]/I? assessment of additional tax 补加税评税
yJ(p-3O5 assessment of performance 业绩评估；实绩评价
i U^tv_1 Assessor 评税主任
`|1#Vuk asset price bubbles 资产价格泡沫
R(?g+:eCpM asset-backed securities 具资产保证的证券
w+P?JR!)+ assets accretion 资产增值
uIG,2 u, assets and liabilities 资产与负债
Q z+hS\yx assets betterment statement 资产递增表；资产改进表
E6{|zF/3' assets lending 实物放款；有抵押贷款
/mb ?C/ CI assets of the company passing on the death 死者去世时转移的公司资产
M>pcG.6V assets pledged as security for liabilities 用作负债抵押的资产
Xgge_`T9 assets portfolio 资产投资组合
'nOc_b0 assets price 资产价格
.kl _F7 assets quality 资产质素
q
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r>=)Y32Q assets refinancing arrangement 资产再集资安排
6]=R#d 7U assets securitization 资产证券化
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$W(} assets situated outside Hong Kong 在香港以外地方的资产
: GZx- assets stripping 削减资产；拆卖资产
@O7hY8", assets value 资产值
B ?qLXRv assignee 承让人
|fx*F}1 assignment 转让；转让书；转让契
8y-Sd\0g assignment of interest 权益转让
t;7 tuq
assignment of letters patent and trade mark 专利证书及商标转让
pXfg{ 2 assignment of property 物业转让；物业转让书
,4 bqjkX5q assignment right 转让权
^Z:oCTOP assignor 转让人
^:.=S`,^ associate 有联系的人；有关连人士；相联者；合伙人；联系人
SjT8 eH # Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
6j FD| associate member 附属会员
" "GeO%J8 associated body corporate 相联法人团体
(x{6N^J.t associated company 相联公司；联属公司
ZGUhje! associated corporation 相联法团
bk@F/KqL Association of Chartered Certified Accountants [ACCA] [United Kingdom]
lKo07s6u 公认会计师公会〔英国〕
g1JBssw&m Association of Futures Exchange Brokers 香港期货经纪协会
481SDG[b Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<P)vx association of underwriters 承保人组织
"~y@rqIba assumption of control 接管
i ez @j assurance 担保；保险；转易；转易书
)z'LXy8 assurance of interest 权益的转易
g$c\(isY; at 19XX price 按一九ＸＸ年价格计算
/Ulv/Thl at a discount 按赔价计算；按贴水价格计算；打折扣
>wiW(Ki } at a premium 按溢价计算；按升水价格计算
s2-`}LL at call 通知付款；按通知
~J}{'l1{yf at constant market price 按固定市价计算
M qu>#lL at constant price 按固定价格计算
Yx4TUA$c' at cost 按成本计算
FOB9J.w4 at current market price 按当时市价计算；按现时市价计算
*U vh;d{ at current price 按当时价格计算；按现时价格计算
!,f{I5/ at factor cost 按要素成本计算；按生产要素成本计算
w) A@ at money-of-the-day price 按付款当日价格计算
ai7*</l s at or better 按指定或较佳价位〔买卖指令〕
dg9
DBn# at par 按面值计算；平价
Z5 lE*z at sight 见票即付
?!R
Z~~d at the close 按收市盘
>7yOu!l at the opening 按开市盘
ku=o$I8K attestation 见证；见证条款
J7FCW^-`3 at-the-money option 平价期权
~)';[Ha attorney 受权人；受托代表人
8]!%mrS attornment 新拥有人承认书
6%/@b`vZ attributable profit 可归属利润
=+K2`=y;WF attributable share value 可归属股份价值
*=OU ~68)C Auckland Stock Exchange 奥克兰证券交易所
~NYy@ l auction 拍卖
#/u% sX`#y auctioneer 拍卖商
Q~R7 ]A yR audit 审计；核数
qJY'"_Q{ Audit Commission 审计署
}!tJ3G Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
cVHv>nd# 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〕
=.q
Zgcg audit review 帐目审查
$i s|B9 B Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~&>|u5C*@ audited account 审计帐目；经审计的帐目
Rj&V ~or audited annual account 经审计的周年帐目
35}{dr audited balance sheet 经审计的资产负债表
jfxW9][ auditor 核数师；核数主任；审计师
%nU8 Ca auditor's certificate 核数师证明书；审计师证明书
b2x8t7% O auditor's report 核数师报告；审计师报告
>"^H"K/T Aussie bond 澳元债券
k)VoDxMKK austerity budget 紧缩预算
ich\ `j[i Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
h^{D " Australia All Ordinaries Index 澳洲所有普通股票指数
^a=,,6 T Australian Dollar [AUD] 澳元
<k2Q cicy Australian Options Market 澳大利亚期权市场
?NV3 ]vl Australian Securities Commission 澳洲证券事务监察委员会
SiN22k+ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5ZG-3qj Australian Stock Exchange 澳大利亚证券交易所
pNY+ E5 Austrian Schilling [ATS] 奥地利先令
3GkVMY I authentication 认证；鉴证
7x
*] authority to purchase 委托购买证；委购书
M"
|Mte authorization 认可；核准；授权；授权书
l56 D?E8 authorization by direction 指示授权
~~h@(2/Q>x authorization by instruction 指令授权
?eUhHKS5 authorization by warrant 令状授权
*ujn+0)[ authorization of unit trust 单位信托的认可
Mz}yf 5{f authorized agent 指定代理人
Z4U8~i authorized capital 法定资本
^rd] qii" authorized clerk 出市员
Z-(V fp4 authorized dealer 认可交易商
tOn_S@/r authorized financial institution 认可财务机构
R:7j`gHJ|9 authorized fund 认可基金
F<wwuCbF authorized fund house 获授权的基金公司；认可基金公司
QO; W}c:N authorized institution 认可机构
@+L ZSd+I authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
p9*#{~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
fL[(;KcAa authorized insurer 获授权保险人；获认可承保人
ht8%A 1| authorized investment 特准投资项目
:cv_G;? authorized person 获授权人
~`Q8)(y<#$ authorized representative 获授权代表
X9^a:7( authorized share capital 法定股本
LD]>_P83 automated quotation system 自动报价系统
$E;`Y|r%WK Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;IX3w:Aw 自动交易系统〔香港期货交易所有限公司〕
9o7E/w P automatic adjustment mechanism 自动调整机制
2J;h}/!H automatic adjustment system 自动调整系统
%a-:f)@ Automatic Clearing House 自动票据交换所
SOo/~ giz| automatic exchange rates accumulation system 自动化汇率累集系统
mZ9+.lm Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
n dRy&[f7 automatic teller machine [ATM] 自动柜员机
g`)2I+L 7 autopay 自动转帐
I>X _j) available assets 可用资产
IZ /M d@C available fiscal reserve 现存财政储备
!@E=\Sm8EV available profit 可用利润
kJP
fL s Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@C40H/dE average 平均；平均数；海损
D.G+*h@ g average basic salary 平均基本薪金
D@T>z; average consumer expenditure 平均消费开支；一般消费开支
c!@g<<}[( average cost 平均成本
#&vP(4p average cost of land production 增辟土地平均成本
B42.;4"T average daily turnover 平均每日成交额
6AgevyVG average daily wage rate 平均每日工资率
0tVZvXgTu average expenditure pattern 平均开支模式
r 5::c= Cl average growth rate 平均增长率
@;m7u average net fixed assets 固定资产平均净值
;c"T#CH. average of relatives 相对价格平均数
y P\KIm! average price 平均价格
WTi 8 average propensity to consume 平均消费倾向；一般消费倾向
ajF-T=5 average propensity to save 平均储蓄倾向；一般储蓄倾向
VZNMom,Wr average rate 平均率
F Vkb9(WW average revenue 平均收入；平均收益
wJA`e)> average stock 平均库存；平均存货
TqK`X#Zq average yearly rent 平均年租
FJl#NOp& avoidance of double taxation 避免双重课税
Q jMH1S avoidance of tax 避税
