A:
+ @fEw A share Ａ股；甲类股份
NGi)Lh | abatement of tax 减税；减扣免税额
:!t4.ko ABN AMRO Bank N.V. 荷兰银行
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O{^ above-the-line expenditure 线上项目支出；经常预算支出
TtrO _D above-the-line receipt 线上项目收入；经常预算收入
c oZK ABSA Asia Limited 南非联合亚洲有限公司
$ s1/Rmw absolute change 绝对数值变更
Q}\\0ajS) absolute expenditure 实际开支
Zbr e5&aU absolute guideline figure 绝对准则数字
whw+ absolute interest 绝对权益
m.ka%h$ absolute order of discharge 绝对破产解除令
r$4d4xtK absolute profit margin 绝对利润幅度
O{c#&/ .K absolute value 实值；绝对值
Z >R@ absolutely vested interest 绝对既得权益
_oa*E2VN absorbed cost 已吸收成本；已分摊成本
a.UYBRP/l absorption 吸收；分摊；合并
.?APDr"QQH absorption rate 吸收率；摊配率；分摊率
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Fq $ ACB Finance Limited 亚洲商业财务有限公司
z"|jCdZGM acceptable form of reciprocity 合理的互惠条件
~kV>nx2 acceptable rate 适当利率；适当汇率
;TDvk ]: acceptance agreement 承兑协议
Jo[ & y , acceptance for honour 参加承兑
!jB}}&Ii acceptor 承兑人；接受人；受票人
B+Qo {- acceptor for honour 参加承兑人
!.# g accident insurance 意外保险
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Ol. Accident Insurance Association of Hong Kong 香港意外保险公会
`2+TN accident insurance scheme 意外保险计划
32 j){[PL3 accident year basis 意外年度基准
0 5?`W&:9 accommodation 通融；贷款
/YPG_,lRA accommodation bill 通融票据；空头票据
D0bpD accommodation party 汇票代发人
]Q.S Is account balance 帐户余额；帐户结余
Sru0j/|H\ account book 帐簿
*^{j!U37s account collected in advance 预收款项
d, i4WKp account current book 往来帐簿
fO5L[U^` account of after-acquired property 事后取得的财产报告
( -q0!]E account of defaulter 拖欠帐目
$tW E9_ account payable 应付帐款
J80& npsO account payee only [A/C payee only] 只可转帐；存入收款人帐户
a(fiW%eFb account receivable 应收帐款
Vr&
GsT account receivable report 应收帐款报表
Q:
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46
0/eW\ account title 帐户名称；会计科目
gGCr~ .5 accountant's report 会计师报告
P5G0fq 7 Accountant's Report Rules 会计师报告规则
DsxNg accounting and auditing procedure 会计与审计程序；会计与核数程序
| *ZM{$ Accounting Arrangements 《会计安排》
v0&D D&mp accounting basis 会计基础
!a V:T&6 accounting by Official Receiver 破产管理署署长呈交的帐目
N @Ap|`Ei Accounting Circular 《会计通告》
T:%0i8 p accounting class 会计类别
D` cy.},L accounting date 记帐日期；会计结算日期
5IzCQqOPgX accounting for money 款项核算
T,/< 'cl" Accounting Officer 会计主任
;^E\zs accounting period 会计报告期；会计期
l_04b]; accounting policy 会计政策；会计方针
;mD!8<~z. accounting practice 会计惯例
KU/QEeqbrp accounting principle 会计准则
P^O g(F 8; accounting record 会计记录
%sZ3Gpi accounting report 会计报告
8N j} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_(=g[=Mer Accounting Society of China 中国会计学会
H 9 BqE+ accounting statement 会计报表
]o'dr
r accounting system 会计制度；会计系统
\jZmu accounting transaction 会计事项；帐务交易
p[|V7K'Z accounting treatment 会计处理
>#S}J LZ accounting year 会计年度
TL"+Iv2]/$ accretion 增值；添加
.8'uIA{_2 accrual 应计项目；应累算数目
32j #kJ W accrual basis 应计制；权责发生制
9ec#'i= accrual basis accounting 应计制会计；权责发生制会计
753gcY#i accrue 应累算；应计
.3XSF$; accrued benefit 应累算利益
07(LLhk@d accrued charges 应计费用
{9P(U\]e]k accrued cumulative preference share dividend 应累算的累积优先股股息
w D6QN accrued expenses 应累算费用
uJ1oo| sn accrued interest payable 应付利息；应计未付利息
nWf8r8 accrued interest receivable 应收利息；应计未收利息
9"D t 3>Z accrued right 累算权益
4Rp[>}L accruing profit 应累算的利润
}(na)B{m accumulated fiscal reserve 累积财政储备
B\=T_'E& accumulated profit 累积利润；滚存溢利
eln$,zK/b accumulated reserve 累积储备
[<^ '}-SJ accumulation of surplus income 累积收益盈余
Y nTx)uW acquired assets 既得资产
cZ`%Gt6g acquisition 收购；购置；取得
=NK'xPr acquisition cost 购置成本
&jnBD r acquisition expenses 购置费用
P()&?C acquisition of 100% interest 收购全部股权
r nMi
>? acquisition of control 取得控制权
n
sN n>{ acquisition of fixed assets 购置固定资产
a|dgK+[ acquisition of shell “买壳”
Bdvp G acquisition price 收购价
y{P~!Yn| act of God 天灾
8<6@O acting partner 执事合伙人
d[;&2Jz* active market 买卖活跃的市场；交投畅旺的市场；旺市
%[L/JJbP&Z active partner 积极参与的合伙人
& R<K>i active trading 交投活跃
HDE5Mg " actual circulation 实际流通
]d|M@v~c4 actual cost 实际成本
R5},E actual expenditure 实际开支；实际支出
O#8lJ%? actual income 实际入息；实际收入；实际收益
CAA 3-"Cwi actual market 现货市场
Y!(w. G actual price 现货价；实际价格
7oL :C actual profit 实际利润
(o\ D=!a actual quotation 实盘；实际价位；实际报价
1]8Hpd actual year basis 按实际年度计算
b'/:e#F actuals 实货
JAwE u79sh actuarial investigation 精算调查
`i ~J0#P actuarial principle 精算原则
fgo3Gy*# actuarial report 精算师报告
eXLdb- Actuarial Society of Hong Kong 香港精算学会
xo-}t5w6t actuarial valuation 精算师估值
"6%q i qt actuary 精算师
=zp{ ^mC ad referendum agreement 暂定协议；有待覆核的协定
"x:- #2+h ad valorem duty 从价税；按值征税
oq>jCOVh ad valorem duty system 从价税制
:Xx7':5 ad valorem fee 从价费
-=u9>S)!c ad valorem tariff 从价关税
#H8QX5b) additional allowance 额外免税额
YAi@EvzCVy additional amount for unexpired risk 未过期风险的额外款额
9(a* 0H additional assessable profit 补加应评税利润
Q"LlBp>t|# additional assessment 补加评税
Mp J3*$Dr additional commitment 额外承担
0@&;JMh6< additional commitment vote 额外承担拨款
^d9 o \ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^@'zQa additional dependent parent allowance 供养父母额外免税额
8-O : e additional provision 额外拨款
*TxR2pC} additional stamp duty 附加印花税
0J5$
Yw1'F additional tax 补加税罚款；补加税款
8l?@ o Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
PIsXX #`7; adjudged bankrupt 被裁定破产
4!M0)Nix adjudicated bankrupt 裁定破产人
`RqV\ 6G+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
0V2~ adjudication of bankruptcy 裁定破产；宣告破产
Us>n`Lj@ adjudication of insolvency 裁定无力偿还债务
]h= y adjusted actual 经调整的实数；调整后的实数
:`@W`V?6- adjusted current assets 经调整的流动资产；调整后的流动资产
W3MH8z
adjusted figure 经调整的数字；调整后的数额
V<n#%!M5gV adjusted liabilities 经调整的负债；调整后的负债
JJ_KfnH adjusted loss 经调整的亏损；调整后的亏损
gp {Z]{io 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
gi? wf adjusted profit 经调整的利润；调整后的利润
%we! J%'Y] adjusted surplus 经调整的盈余额；调整后的盈余额
;O .;i,#Z adjusted value 经调整的价值；调整后的价值
c -?0~A adjustment 调整；修订；理算〔保险〕
ZmaW]3$ adjustment centre 调剂中心
dTU`@!f adjustment lag 调整过程的时间差距；调整时差
(b.Mtd adjustment mechanism 调整机制
lqoVfj'6M adjustment of loss 亏损调整
w - wJhc| adjustment process 调整过程；调整程序
Ojp|/yd^YL adjustment range 调整幅度
iA"H*0 administered exchange rate 受管制汇率
/'>ck2drjk Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
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"{\C administration expenses 行政费用
s*>B"#En administration fee 手续费；行政费
DK%@ [D administration in bankruptcy 破产管理
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;=oM administration order 遗产管理令
ugW.nf*O administrator 管理人；遗产管理人
@Y6~;(p administrator of the estate 遗产管理人
'sjks sy.3 admission of debt 债项承认书
3"6 -X_ admission of proof 接纳债权证明
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- advance 放贷款项；垫付款项；预支款项；预付款项
Xpmi (~n advance account 暂支帐目；预付款帐户
Wb{8WPS advance compensation 预付补偿金
** n109R advance from shareholder 股东垫款
Q>/[*( .Wd advance pending reimbursement 预支以待日后付还
%Bk PkQA advanced economy 先进经济体系
C9` x"$ advancement 预付；预付财产
5PKdMEK|q advances warrant 垫款令
E{B40E~4 advancing 贷出
= XUt?5 adverse balance 逆差
myZ8LQ& adverse exchange 逆汇
z- kB! ~r advertisement addressed to shareholders 在报章刊登的致股东通告
!wjD6 NK advice for collection 托收通知书
8qq'q"g advice of drawing 提款通知书；汇票通知书
SciEHI# advice of payment 付款通知
+]# p m9 Advisory Committee [Securities and Futures Commission]
e]l.m!, r 谘询委员会〔证券及期货事务监察委员会〕
{y>Kcfc/?E Advisory Committee on Diversification 经济多元化谘询委员会
ur/:aI affidavit 誓章；遗产申报誓章
@IBU{{ affidavit of no receipt 述明无收款的誓章
1,sD'iNb affiliate 联号；联营公司；附属公司
}RkD7 affiliated company 附属公司；联号；联营公司
x#tP)5n?s* affirmation [estate duty] 非宗教式宣誓〔遗产税〕
&PEw8: TX affordability 负担能力
eJZt&|7N African Development Bank [AfDB] 非洲开发银行
)G$0:-J - after-acquired property 事后取得的财产
M7AUY#) after-hours dealing 市后交易
!r_2b! dy after-tax profit 税后盈利；税后利润；税后溢利
t. kOR< agency agreement 代理协议
myWa>Mvb agency expenses 代理机构的开支
(w,
Gv-S agency fee 代理费
h4? 'd+K Agency Law 《代理法》
6\/(T W& agent 代理人；承销人
iD!]I$ agent of company 公司代理人
2-u9% agent's fee 代理人费；经纪费
f(*^zga, aggregate 总计；总数；总体数字
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w@70L- aggregate amount 总款额；总额
E`UEl$ ($ aggregate assets and liabilities 总体资产与负债
nOUF<DNQ aggregate at constant price 按固定价格计算的总体数字
!\1Pu| aggregate demand 总需求
O<qo%fP aggregate gross position 总持仓量
6y)NH 8l7 aggregate limit 总限额
5!d'RBO aggregate of salaries tax 合计薪俸税
oOy_2fwZPp aggregate performance 总体表现；总体业绩
j}@n`[V1 aggregate supply 总体供应
{rZ )! aggregate surplus 总盈余
JXF@b-c aggregate total 整体总额
H5p&dNO aggregate value 总值；合计价值
g=n /w aggregated basis 合计基准
=xsTVT;sj aggregated net chargeable income 合计应课税入息实额
8u#2M8.5E aggregation 合并计算；合计；总和
[e`6gGO aggregation of incomes of husband and wife 夫妇入息合并计算
THDyb9_g aggregation of property 财产的总和
dht*1i3v agio 差价；贴水
g%f6D%d)A 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》
<>6 DPHg~ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6J%yo[A(w 《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》
[>U =P` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
NYp46; 《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》
3 n=ftkI Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%u02KmV. 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5Qgh \ 4 agreement for a settlement 授产协议
=LMM ]'no, agreement for assignment 转让协议
97L# 3 L6t agreement for sale 售卖协议；买卖协议
ygfUy agreement for sale and purchase 买卖协议
R8<P}mv agreement for the payment of interest 支付利息协议
"94qBGf agreement for the repayment of money 还款协议
%13V @'e9 agreement of reinsurance 再保险协议
jr=erVHK Agricultural Bank of China 中国农业银行
f 8836<c air passenger departure tax 飞机乘客离境税
@t?uhT*Z= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O0 ,=@nw8. airport tax 机场税
|4|j5<5 alcohol duty 酒精税
`%S#XJU alienation 让与；让渡；转让
%w3"B,k'9D alimony 生活费；赡养费
Omy<Y@$ All Ordinaries Index [AOI] 所有普通股指数
8P3"$ 2q all risks 全险；综合险
5] yby"Z?} All Sales Record for Stock Market 《股票市场成交报告》
whvvc 2 Allied Capital Resources Limited 新联财务有限公司
I9;,qd%<T all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`E 2HQA@ allocation letter 拨款信件
Z`Sbq{Kx allocation of fund 分配款项；预留款项
/L? ia allocation of profit 利润分配；溢利分配
2io~pk> allocation warrant 拨款令
MF/@Efjn
] allotment 分配；配股
@fG ' X
allotment notice 股份配售通知；配股通知
Ub-q0[6 allotment of shares 股份分配
r:Rk!z* allowable 可获宽免；免税的
s+OXT4>+ allowable business loss 可扣除的营业亏损
jQrw ^6C allowable expenses 可扣税的支出
b;%>?U`>p allowance 免税额；津贴；备抵；准备金
:927y allowance for debts 债项的免税额
r Gb<7b% allowance for depreciation by wear and tear 耗损折旧免税额
tDIQ= allowance for funeral expenses 殡殓费的免税额
d/Y#oVI allowance for inflation 为通货膨胀而预留的款项；通胀准备金
}MXC0Z~si allowance for repairs and outgoings 修葺及支出方面的免税额
A
2Rp allowance to debtor 给债务人的津贴
X(*MHBd alteration of capital 资本更改
c
1o8 alternate trustee 候补受托人
6@;
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#:LI,t ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
| )M>;q ambit of charges 征税范围；收费范围
o6T'U#7P amended valuation 经修订的估值
@J UCXm American Commodities Exchange 美国商品交易所
5>u,Qh American Express Bank Limited 美国运通银行
)7s(]~z American Stock Exchange 美国证券交易所
U/l3C(bc! amortization 摊销
}*9mNE amount due from banks 存放银行同业的款项
\olYv!f amount due from banks abroad 存放海外银行同业的款项
dNfME*"yN amount due from holding companies 控股公司欠款
> s|zr S) amount due from local banks 存放本港银行同业的款项
X/' t1 amount due to banks 银行同业的存款
'sT7t&v~ amount due to banks abroad 海外银行同业的存款
EwKFT
FL amount due to holding companies 控股公司存款
;"Q.c#pA$g amount due to local banks 本港银行同业的存款
oK#UEn amount due to outport banks 外埠银行同业的存款
f*46,` x amount for note issue 发行纸币的款额
B
EB[K2[9 amount of bond 担保契据的款额
!)$e+o^W amount of consideration 代价款额
@\s*f7 amount of contribution 供款数额
G24 Ov&H amount of indebtedness 负债款额
7/b\NLeJ' amount of principal of the loan 贷款本金额
FH7h ?!|t amount of rates chargeable 应征差饷数额
KO3X)D<3 amount of share capital 股本额
ur K~]6 8 amount of sums assured 承保款额
AMf{ E amount of variation 变动幅度
Jwt_d }ns amount of vote 拨款数额
j9^V)\6) amount payable 应付款额
~D\zz }l amount receivable 应收款额
Hx#1TqC / Amsterdam Stock Exchange 阿姆斯特丹证券交易所
yHYK,3/C, analysis 分析
,,HoD~]rd ancillary risk 附属风险
f1,VbuS9I annual account 周年帐目；周年帐目报表；年度决算；年结
BOdd~f%&tn annual accounting date 年结日期
^2)<H7p annual allowance 每年免税额；年积金；年度津贴；年津
xh|<`>5 annual balance 年度余额
&UfP8GE9 annual disposable income 每年可动用收入
KI Xp+Z annual estimates 周年预算
]wm<$+@ annual fee 年费
;nbV-<e annual general meeting 周年大会
Jy?; < annual growth rate 年增率；每年增长率
?8]g&V annual long-term supplement 长期个案每年补助金
Q"F" 13 annual pensionable emolument 可供计算退休金的年薪
<e'/z3TbRW annual report 年报
L-eO_tTh0 Annual Report on the Consumer Price Index 《消费物价指数年报》
<@H`5[R annual return 周年报表；周年申报表；每年报税表格
_ 2
o ZhJ Annual Return Rules 《周年报表规则》
SS*3Qx:[ annual review of consumer prices 每年消费物价回顾
Ci(c`1a v annual roll-forward basis 逐年延展方式
*!m(oP annual salary 年薪
^aR^M\38 annual statement 年度报表；年度决算表
i# bcjH 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
9zE/SDu7\ annuitant 年金受益人
eY\w ?pT2 annuity 年金
"el}9OitC annuity contract 年金合约
~1:_w ni annuity on human life 人寿年金
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\--=; antecedent debt 先前的债项
yIYQ.-DkS+ ante-dated cheque 倒填日期支票
MnTJFo" anticipated expenditure 预期开支
tE WolO[\ anticipated net profit 预期纯利
AjD? _DPc anticipated revenue 预期收入
,s`4k?y anti-inflation measure 反通货膨胀措施
<%?!3 n* anti-inflationary stance 反通货膨胀立场
*3\ N j6 apparent deficit 表面赤字
QERj`/g apparent financial solvency 表面偿债能力
w:aV2 apparent partner 表面合伙人
Z;~ 7L*| application for personal assessment 个人入息课税申请书
S\L^ZH?[2 application of fund 资金应用
H/}W_ h^^ application to release as liquidator and to destruct the books of accounts and documents
#5%ipWPHb 申请免除清盘人职务及毁灭帐簿与文件
(tvfF0~ appointed actuary 委任精算师
$O_{cSKg7 appointed auditor 委任核数师；委任审计师
Qv6-,6< appointed trustee 委任的受托人
d.yATP appointer 委任人
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>xvE| apportioned pro rata 按比例分摊
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1 1<=3Yj apportionment 分配；分摊
ek 1<9" y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Q6;b ORN apportionment formula 分摊方程式
=$Sv KzN apportionment of estate duty 遗产税的分摊
GB4^ 4Ajx appraisal 估价；评估
B&m6N, appreciable growth 可观增长
W:>XXUU appreciable impact 显着影响
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D2j appreciable increase 可观增长
-% \LW1 appreciation 增值；升值
0K4A0s_R` appreciation against other currencies 相对其他货币升值
^h!}jvqE appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4Z.Dz@.c( appreciation tax 增值税
mJZB@m u? appropriation 拨款；拨用；拨付
-QK- w> appropriation account 拨款帐目
`Wd4d2aLG Appropriation Bill 拨款法案
wvRwb appropriation-in-aid system 补助拨款办法
.iYp9?t approved assets 核准资产
6TDa#k5v approved basket stock 认可一篮子证券
_B0C]u3D approved budget 核准预算
'x6rU"e $J approved charitable donation 认可慈善捐款
wOg#J approved charitable institution 认可慈善机构
'| p"HbJ approved currency 核准货币；认可货币
L~Y^O`c approved estimates 核准预算
@,m 7%, approved estimates of expenditure 核准开支预算
B#r"|x# [ approved overseas insurer 核准海外保险人
J e 4hQJ<h approved overseas trust company 核准海外信托公司
OlP1Zd/l approved pooled investment fund 核准汇集投资基金
q $PO. # approved provident fund scheme 认可公积金计划
-"rANP-UI approved provision 核准拨款
^hcK& approved redeemable share 核准可赎回股份
c#-*]6x approved regional stock 认可地区性证券
&H[7UyC approved retirement scheme 认可退休金计划
QXW> }GdKZ approved subordinated loan 核准附属贷款
qOv`&%txW arbitrage 套戥；套汇；套利
Jl<pWjkZZ arbitrageur 套戥者；套汇者
P*n/qj8h arbitrary amount 临时款项
o8Yq3N + arrangement 措施；安排；协定
k}C4:?AT arrears 欠款
WO6R04+WV arrears of pay 欠付薪酬
$[ oRbH8g arrears of revenue 逾期未收税款；逾期未收的帐项
\k{d'R#~( articles of association 组织章程；组织细则；组织章程细则
Mm;[f'{M) Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$18?Q+?3 ascertainment of profit 确定利润
\5}*;O@ "Asia Clear" “亚洲结算系统”
_2hZGC%&E Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@z^7*#vQv Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~G1B}c] Asian Development Fund [ADF] 亚洲发展基金
<G'M/IR a Asian dollar bond 亚洲美元债券
0g9y4 z{H Asian dollar market 亚洲美元市场
Xk!wT2; Asian dollar rate 亚洲美元利率
>qBJK)LHOv Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
+j %y#_~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
A7 6H M@Q asked price 沽盘；喊价；索价；卖方报价
%aV~RB# assessable income 应评税入息
^1y D&i'q assessable loss 应评税亏损
! %[fi[p assessable profit 应评税利润
1 @i/N assessable value 应评税值
Nt\0) &b assessed profit 估定利润
^ *w}+tB assessed value 经评估价值
9h/Hy aN assessment 评税；评定；估价；评税单
.>Qa3,v5 assessment number 评税编号；估价编号
3m$ck$ assessment of additional tax 补加税评税
axOEL:-|Bu assessment of performance 业绩评估；实绩评价
Y<V$3h Assessor 评税主任
t37<<5A asset price bubbles 资产价格泡沫
N<b~,[yCd> asset-backed securities 具资产保证的证券
&8I }q]'k assets accretion 资产增值
SLRF\mh!L assets and liabilities 资产与负债
+c M~| assets betterment statement 资产递增表；资产改进表
*Nfot v assets lending 实物放款；有抵押贷款
= WHI/|& assets of the company passing on the death 死者去世时转移的公司资产
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T assets pledged as security for liabilities 用作负债抵押的资产
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G assets portfolio 资产投资组合
^$X|Lq assets price 资产价格
[] el4.J, assets quality 资产质素
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t^dl^ assets realization 资产变现
?C- ju8]| assets refinancing arrangement 资产再集资安排
U1(cBY assets securitization 资产证券化
v!$:t<-5N assets situated outside Hong Kong 在香港以外地方的资产
mT #A?C2 assets stripping 削减资产；拆卖资产
Fy0 sn| assets value 资产值
:5BCW68le assignee 承让人
=k>fW7e assignment 转让；转让书；转让契
m41%?uC/ assignment of interest 权益转让
TV#>x!5!d assignment of letters patent and trade mark 专利证书及商标转让
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j assignment of property 物业转让；物业转让书
_z J /z assignment right 转让权
(>A Q\ assignor 转让人
MiR$ N associate 有联系的人；有关连人士；相联者；合伙人；联系人
~FQHT?DAo Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
#d06wYz= associate member 附属会员
%~} , N associated body corporate 相联法人团体
3 q J00A associated company 相联公司；联属公司
xkU8( = associated corporation 相联法团
u:Ye`]~o Association of Chartered Certified Accountants [ACCA] [United Kingdom]
pmOUl 8y4 公认会计师公会〔英国〕
9aNOfs8( Association of Futures Exchange Brokers 香港期货经纪协会
(#Xs\IEV F Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
=z]rZSq*o association of underwriters 承保人组织
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P g> assumption of control 接管
|sY assurance 担保；保险；转易；转易书
)0DgFA6k_ assurance of interest 权益的转易
q#SEtyJL at 19XX price 按一九ＸＸ年价格计算
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"h jL at a discount 按赔价计算；按贴水价格计算；打折扣
wph8ln"C- at a premium 按溢价计算；按升水价格计算
;mRZ_^V; at call 通知付款；按通知
oe |8 at constant market price 按固定市价计算
b(CO7/e> at constant price 按固定价格计算
x cn~KF8 at cost 按成本计算
z>\l%_w at current market price 按当时市价计算；按现时市价计算
~)n[V f at current price 按当时价格计算；按现时价格计算
<*WGvCh%w at factor cost 按要素成本计算；按生产要素成本计算
3fA+{Y8S at money-of-the-day price 按付款当日价格计算
X6T[+]Gc at or better 按指定或较佳价位〔买卖指令〕
W#E(?M[r at par 按面值计算；平价
h"/'H)G7_& at sight 见票即付
i]J.WFu at the close 按收市盘
_RbM'_y+E at the opening 按开市盘
~#i2re G5 attestation 见证；见证条款
CBF<53TshR at-the-money option 平价期权
dp K - attorney 受权人；受托代表人
u{h6 7N attornment 新拥有人承认书
znSlSQpTv attributable profit 可归属利润
5gII|8>rQ attributable share value 可归属股份价值
m Rm }7p Auckland Stock Exchange 奥克兰证券交易所
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7:e~ auction 拍卖
REYvFx?i auctioneer 拍卖商
;obOr~Jx'5 audit 审计；核数
ck%YEMs Audit Commission 审计署
Vo+.s#wN`h Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
9_nbMs 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〕
'=%`;?j audit review 帐目审查
vm{ 8x o Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
K0>+-p oL audited account 审计帐目；经审计的帐目
8 aIqc audited annual account 经审计的周年帐目
%P M#gnt@ audited balance sheet 经审计的资产负债表
/}J_2 auditor 核数师；核数主任；审计师
Qe\vx1GRLH auditor's certificate 核数师证明书；审计师证明书
*W 2 )!C| auditor's report 核数师报告；审计师报告
4(VV@:_% Aussie bond 澳元债券
nlI3|5 austerity budget 紧缩预算
{I0U 4] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?QzL#iO }h Australia All Ordinaries Index 澳洲所有普通股票指数
[z ]P5 Australian Dollar [AUD] 澳元
lS#: u-k Australian Options Market 澳大利亚期权市场
&M@c50&% Australian Securities Commission 澳洲证券事务监察委员会
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Australian Society of Certified Practising Accountants 澳洲执业会计师公会
?|/K(} Australian Stock Exchange 澳大利亚证券交易所
dQZdL4 Austrian Schilling [ATS] 奥地利先令
9<&M~(dwT4 authentication 认证；鉴证
JqZt1 um authority to purchase 委托购买证；委购书
CLk,]kA'r authorization 认可；核准；授权；授权书
$5.52 authorization by direction 指示授权
t72u%M6 authorization by instruction 指令授权
eY'n S authorization by warrant 令状授权
4L ]4WVc authorization of unit trust 单位信托的认可
7s3=Fa:9Q authorized agent 指定代理人
iw=e"6V authorized capital 法定资本
sNcU>qjj6 authorized clerk 出市员
`e~i<Pi authorized dealer 认可交易商
D)?%kN eA authorized financial institution 认可财务机构
8Iu6r}k?~` authorized fund 认可基金
q g=`=]j authorized fund house 获授权的基金公司；认可基金公司
{? Y \T authorized institution 认可机构
r5ldK?=k+* authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[DDe}D3C authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
/RM tCa~ authorized insurer 获授权保险人；获认可承保人
4v |i\V>M authorized investment 特准投资项目
&M< "Fmn authorized person 获授权人
j6RV{Lkr_ authorized representative 获授权代表
+_$s9`@]6 authorized share capital 法定股本
1 :$#a automated quotation system 自动报价系统
]Idwy|eG Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
T4Vp0i 自动交易系统〔香港期货交易所有限公司〕
{U$XHG automatic adjustment mechanism 自动调整机制
R ] e&JoY automatic adjustment system 自动调整系统
Z37Dv;&ZD Automatic Clearing House 自动票据交换所
- _ 8-i1? automatic exchange rates accumulation system 自动化汇率累集系统
*?d\Zcj85[ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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Z UtF automatic teller machine [ATM] 自动柜员机
A{J?I: autopay 自动转帐
?d%{- available assets 可用资产
=X^a available fiscal reserve 现存财政储备
_u^3u zu available profit 可用利润
m"/..&'GC Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
gaz",kK< average 平均；平均数；海损
hnB`+! average basic salary 平均基本薪金
xv l{o average consumer expenditure 平均消费开支；一般消费开支
{<@ud 0A:\ average cost 平均成本
.\T!oSb4[ average cost of land production 增辟土地平均成本
W_E^+Wl@ average daily turnover 平均每日成交额
v]EZYEXFL) average daily wage rate 平均每日工资率
$Wj{B@k average expenditure pattern 平均开支模式
F~f Br average growth rate 平均增长率
T9 & {s-3* average net fixed assets 固定资产平均净值
}T(=tfv@ average of relatives 相对价格平均数
~!~i_L\V average price 平均价格
u&uFXOc' average propensity to consume 平均消费倾向；一般消费倾向
&g&,~ Y/z; average propensity to save 平均储蓄倾向；一般储蓄倾向
KJ32L average rate 平均率
Q"D average revenue 平均收入；平均收益
j0~am,yZ average stock 平均库存；平均存货
V BPtM{ g average yearly rent 平均年租
p7-\a1P3 avoidance of double taxation 避免双重课税
]r3/hDRDL@ avoidance of tax 避税
