A:
.Dt.7 G A share Ａ股；甲类股份
aB)G!Rm& abatement of tax 减税；减扣免税额
z18<r j ABN AMRO Bank N.V. 荷兰银行
TQsT L2a above-the-line expenditure 线上项目支出；经常预算支出
!WNO!S0/ j above-the-line receipt 线上项目收入；经常预算收入
|6T"T P ABSA Asia Limited 南非联合亚洲有限公司
A}MF>.!}C absolute change 绝对数值变更
8
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G^A }T 3 absolute guideline figure 绝对准则数字
R~N'5#.*M absolute interest 绝对权益
4$Ud4< absolute order of discharge 绝对破产解除令
2,e>gP\] absolute profit margin 绝对利润幅度
!DZ4C. absolute value 实值；绝对值
T~)zgu% q_ absolutely vested interest 绝对既得权益
+W#["%kw absorbed cost 已吸收成本；已分摊成本
gbu@& absorption 吸收；分摊；合并
[WBU _ absorption rate 吸收率；摊配率；分摊率
L] 3gHq ACB Finance Limited 亚洲商业财务有限公司
#p/'5lA&j acceptable form of reciprocity 合理的互惠条件
x4[
Fn3JL acceptable rate 适当利率；适当汇率
(k24j*1e$ acceptance agreement 承兑协议
& n9 srs acceptance for honour 参加承兑
{IT;g9x acceptor 承兑人；接受人；受票人
41^
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VCc57 Bo accident insurance 意外保险
iuHs.k<z Accident Insurance Association of Hong Kong 香港意外保险公会
V
u1|5 accident insurance scheme 意外保险计划
d ;E
(^l accident year basis 意外年度基准
YfJQ ]tt 1 accommodation 通融；贷款
D~r{(u~Ya accommodation bill 通融票据；空头票据
"= >8UR accommodation party 汇票代发人
*FC26_pH account balance 帐户余额；帐户结余
EQ2HQz ] account book 帐簿
v0,&wdi account collected in advance 预收款项
e|M w9DIW account current book 往来帐簿
3 y] rhB account of after-acquired property 事后取得的财产报告
c Pg$* ,] account of defaulter 拖欠帐目
7&*d ]#&~j account payable 应付帐款
k*o>ZpjNH account payee only [A/C payee only] 只可转帐；存入收款人帐户
2br~Vn0N account receivable 应收帐款
V< 0 J j account receivable report 应收帐款报表
7!('+x(> account statement 结单；帐单；会计财务报表
lCK|PY* account title 帐户名称；会计科目
4<y|SI! accountant's report 会计师报告
mcLxX'c6<h Accountant's Report Rules 会计师报告规则
A}z1~Z+ accounting and auditing procedure 会计与审计程序；会计与核数程序
oPC
qv Accounting Arrangements 《会计安排》
&WHK|bl accounting basis 会计基础
U_1N*XK6$ accounting by Official Receiver 破产管理署署长呈交的帐目
X DAwE Accounting Circular 《会计通告》
MB3
N3,yL accounting class 会计类别
C.Re*;EI, accounting date 记帐日期；会计结算日期
A S]jJc^ accounting for money 款项核算
D}L 4uz? Accounting Officer 会计主任
\!!1 o+#1j accounting period 会计报告期；会计期
0;:AT|U/d accounting policy 会计政策；会计方针
2hF j+Ay accounting practice 会计惯例
/V
f L( accounting principle 会计准则
}W$}blbp accounting record 会计记录
xT;j_'9U; accounting report 会计报告
q\T}jF\t Accounting Services Branch [Treasury] 会计事务部〔库务署〕
w$FN(BfA Accounting Society of China 中国会计学会
~ Pi CA accounting statement 会计报表
K])|
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X2to](\% X accounting transaction 会计事项；帐务交易
-`d(>ok accounting treatment 会计处理
*D;VZs0O accounting year 会计年度
\aB"D=P\ok accretion 增值；添加
<n)R?P(or accrual 应计项目；应累算数目
H <ugc accrual basis 应计制；权责发生制
e3x;( @j accrual basis accounting 应计制会计；权责发生制会计
73tWeZ8rvx accrue 应累算；应计
NK|m7 ( accrued benefit 应累算利益
*tL1t\jY accrued charges 应计费用
o! }/ &
'( accrued cumulative preference share dividend 应累算的累积优先股股息
{p M 3f accrued expenses 应累算费用
o>oZh1/\T, accrued interest payable 应付利息；应计未付利息
.aE %z/@s= accrued interest receivable 应收利息；应计未收利息
2~q(?wY accrued right 累算权益
R4Si{J*O accruing profit 应累算的利润
i*ji accumulated fiscal reserve 累积财政储备
?Q dp#K]WX accumulated profit 累积利润；滚存溢利
\'Ewn8Qv8 accumulated reserve 累积储备
iWMgU:T accumulation of surplus income 累积收益盈余
iBPx97a acquired assets 既得资产
8!VF b+ acquisition 收购；购置；取得
u(P;) E"1 acquisition cost 购置成本
<nE |Y@S acquisition expenses 购置费用
<n|.Z-gF\ acquisition of 100% interest 收购全部股权
Q5pm^X._j acquisition of control 取得控制权
jN^09T49 acquisition of fixed assets 购置固定资产
,Z p9,nf acquisition of shell “买壳”
:R9 DJh\ acquisition price 收购价
/7- qb^V act of God 天灾
Al Q acting partner 执事合伙人
:h )A/k_ active market 买卖活跃的市场；交投畅旺的市场；旺市
@AAkEWo)_ active partner 积极参与的合伙人
1PdxoRa4= active trading 交投活跃
o;M-M(EZQ6 actual circulation 实际流通
MtIhpTX actual cost 实际成本
ZeP3
Yjr3 actual expenditure 实际开支；实际支出
}t9A#GOz actual income 实际入息；实际收入；实际收益
9G=ZB^ actual market 现货市场
m=p< .%a actual price 现货价；实际价格
NP5;&}uv*! actual profit 实际利润
>" z&KZKI actual quotation 实盘；实际价位；实际报价
>Gyg`L\ actual year basis 按实际年度计算
4E.K6=k|=a actuals 实货
Il,^/qvIY actuarial investigation 精算调查
5 ,1 q% actuarial principle 精算原则
b6~MRfx`7 actuarial report 精算师报告
{glRX R Actuarial Society of Hong Kong 香港精算学会
&+>)H$5 actuarial valuation 精算师估值
6
&)fZt actuary 精算师
x tP=/B / ad referendum agreement 暂定协议；有待覆核的协定
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F] 5 ad valorem duty 从价税；按值征税
)XAD#GYM ad valorem duty system 从价税制
1 O]27"9 ad valorem fee 从价费
uS i/| ad valorem tariff 从价关税
@C fxPA additional allowance 额外免税额
b(McH*_8e additional amount for unexpired risk 未过期风险的额外款额
GDj
ViAFm additional assessable profit 补加应评税利润
9X PQ1LSx additional assessment 补加评税
!%_H1jk additional commitment 额外承担
ua!g}m~ additional commitment vote 额外承担拨款
k 1
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
0kB!EJ<OdG additional dependent parent allowance 供养父母额外免税额
,-[dr|. additional provision 额外拨款
"3Z<V8xB additional stamp duty 附加印花税
Q&Ox\*sMK additional tax 补加税罚款；补加税款
UCP4w@C Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`nDgwp:b" adjudged bankrupt 被裁定破产
1*Ui=M4 adjudicated bankrupt 裁定破产人
> {]m N5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
qg;f h]j% adjudication of bankruptcy 裁定破产；宣告破产
_Ak?i\ adjudication of insolvency 裁定无力偿还债务
Bz#K_S adjusted actual 经调整的实数；调整后的实数
63?fn~0\ adjusted current assets 经调整的流动资产；调整后的流动资产
MJ:>ZRXC E adjusted figure 经调整的数字；调整后的数额
$@blP <I adjusted liabilities 经调整的负债；调整后的负债
2 o5v{W adjusted loss 经调整的亏损；调整后的亏损
uKZe"wN; adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
#Ua+P(1q adjusted profit 经调整的利润；调整后的利润
4Sq Z V adjusted surplus 经调整的盈余额；调整后的盈余额
e !(0 y)* adjusted value 经调整的价值；调整后的价值
f C4 D# adjustment 调整；修订；理算〔保险〕
@|^ 2 +K/ adjustment centre 调剂中心
=7c1l77z adjustment lag 调整过程的时间差距；调整时差
:
*Nvy={c adjustment mechanism 调整机制
hA 81(JWG adjustment of loss 亏损调整
ToHCS/J59 adjustment process 调整过程；调整程序
wGC)gW adjustment range 调整幅度
kGZ_/"iuO administered exchange rate 受管制汇率
" jUr[X2J Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
K$..#]\TM administration expenses 行政费用
B R-(@ administration fee 手续费；行政费
uUczD 8y administration in bankruptcy 破产管理
@9QtK69 administration order 遗产管理令
Y+#e| x administrator 管理人；遗产管理人
sgn,]3AUq administrator of the estate 遗产管理人
{&Fh $H! admission of debt 债项承认书
wZECG-jr/ admission of proof 接纳债权证明
b:}`O!UBw advance 放贷款项；垫付款项；预支款项；预付款项
Z Tx~+'( advance account 暂支帐目；预付款帐户
Y@S?0 advance compensation 预付补偿金
/WVnyz0 advance from shareholder 股东垫款
<(Wa8PY2( advance pending reimbursement 预支以待日后付还
<M1XG7_I advanced economy 先进经济体系
g& *pk5V> advancement 预付；预付财产
X]Emz" advances warrant 垫款令
dsP1Zq advancing 贷出
!(hP {k ^g adverse balance 逆差
cmIAWFj-)e adverse exchange 逆汇
_F *("
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~{[~ =~\u advice for collection 托收通知书
u|=G# y;3 advice of drawing 提款通知书；汇票通知书
b-{\manH advice of payment 付款通知
L30x2\C Advisory Committee [Securities and Futures Commission]
KsGS s9 谘询委员会〔证券及期货事务监察委员会〕
V X<ZB +R Advisory Committee on Diversification 经济多元化谘询委员会
g no V>ON0 affidavit 誓章；遗产申报誓章
W.ud<OKP90 affidavit of no receipt 述明无收款的誓章
b\ %=mN affiliate 联号；联营公司；附属公司
OH28H),} affiliated company 附属公司；联号；联营公司
&DFe+y~PR affirmation [estate duty] 非宗教式宣誓〔遗产税〕
- P 5VE0 affordability 负担能力
S #X$QD African Development Bank [AfDB] 非洲开发银行
2oAPJUPOJ after-acquired property 事后取得的财产
^ b `}g after-hours dealing 市后交易
x, js}Mlw after-tax profit 税后盈利；税后利润；税后溢利
sa`7_KB agency agreement 代理协议
$.}fL;BzVz agency expenses 代理机构的开支
ih?_ fW agency fee 代理费
^)b*"o Agency Law 《代理法》
!+.|T9P agent 代理人；承销人
w.c Q|_ agent of company 公司代理人
vL13~q*F agent's fee 代理人费；经纪费
Y]b5qguK aggregate 总计；总数；总体数字
O xqbHe aggregate amount 总款额；总额
:YB:)wV,P aggregate assets and liabilities 总体资产与负债
ML0o :8Bd\ aggregate at constant price 按固定价格计算的总体数字
Etj*3/n| aggregate demand 总需求
A^JeB<,
5a aggregate gross position 总持仓量
<> f aggregate limit 总限额
M%:ACLYP aggregate of salaries tax 合计薪俸税
'
%OQd?MhL aggregate performance 总体表现；总体业绩
} VE[ W aggregate supply 总体供应
`"M=Z Vk aggregate surplus 总盈余
A==P?,RG aggregate total 整体总额
>#R< *?*D} aggregate value 总值；合计价值
~\K+)(\SNp aggregated basis 合计基准
0z."6 r aggregated net chargeable income 合计应课税入息实额
J W&/l aggregation 合并计算；合计；总和
>.PLD} zE_ aggregation of incomes of husband and wife 夫妇入息合并计算
K,' ]G&K aggregation of property 财产的总和
Z b7KHKO{ agio 差价；贴水
KMznl=LF 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》
IR>^U Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.F.4fk 《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》
l_u1 ~ K Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|nXs'TO'O 《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》
_"J-P={= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
mY.[AIB 《香港政府和大韩民国政府关于相互促进和保护投资协定》
sRo%=7Z agreement for a settlement 授产协议
[S":~3^B6 agreement for assignment 转让协议
>E?626* agreement for sale 售卖协议；买卖协议
W)V"QrFK agreement for sale and purchase 买卖协议
[Y *p
I&f agreement for the payment of interest 支付利息协议
d>N Elug agreement for the repayment of money 还款协议
r M'snW) agreement of reinsurance 再保险协议
#:{PAt Agricultural Bank of China 中国农业银行
UioLu90
P air passenger departure tax 飞机乘客离境税
GfY!~J Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_ C"W;n' airport tax 机场税
ro6peUL*2` alcohol duty 酒精税
uKh),@JV alienation 让与；让渡；转让
]BCH9%zLj alimony 生活费；赡养费
gOO\` # All Ordinaries Index [AOI] 所有普通股指数
Hbx=vLQ 6 all risks 全险；综合险
b}o^ ?NtA All Sales Record for Stock Market 《股票市场成交报告》
6+FmYp Allied Capital Resources Limited 新联财务有限公司
1d|+7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1I KDp]SN allocation letter 拨款信件
A;w,m{9< allocation of fund 分配款项；预留款项
'HkV_d[li allocation of profit 利润分配；溢利分配
T\b
e(@r allocation warrant 拨款令
tp_*U, allotment 分配；配股
]gkI:scPA allotment notice 股份配售通知；配股通知
kwZ 8q-0 allotment of shares 股份分配
|> G tClL allowable 可获宽免；免税的
3Zdkf]Gh allowable business loss 可扣除的营业亏损
>va#PFHA allowable expenses 可扣税的支出
w^NE`4 - allowance 免税额；津贴；备抵；准备金
`>'E4z]-_ allowance for debts 债项的免税额
- GCGxC2u allowance for depreciation by wear and tear 耗损折旧免税额
>&e|ins^N
allowance for funeral expenses 殡殓费的免税额
Lwk Z (Tt
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
I 8`@Srw8 allowance for repairs and outgoings 修葺及支出方面的免税额
MH`f!%c allowance to debtor 给债务人的津贴
EdE,K1gD alteration of capital 资本更改
k%/Z.4vQG alternate trustee 候补受托人
!u~( \ Rb; amalgamation 合并
Yc /rjEn7O ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
DK&J "0jz, ambit of charges 征税范围；收费范围
lE AN N u amended valuation 经修订的估值
=c M\o{ q American Commodities Exchange 美国商品交易所
5X nA.?F^ American Express Bank Limited 美国运通银行
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2> American Stock Exchange 美国证券交易所
?H0 #{!s amortization 摊销
&I:5<zK{ amount due from banks 存放银行同业的款项
mE%H5&VSI amount due from banks abroad 存放海外银行同业的款项
m /JpYv~ amount due from holding companies 控股公司欠款
4{X5ZS?CkI amount due from local banks 存放本港银行同业的款项
5)2lZ(5.A# amount due to banks 银行同业的存款
:Y0*P amount due to banks abroad 海外银行同业的存款
U=QV^I Qm amount due to holding companies 控股公司存款
eL #pS= amount due to local banks 本港银行同业的存款
}9aYU;9D amount due to outport banks 外埠银行同业的存款
V3xC"maA@ amount for note issue 发行纸币的款额
gx#xB 8n amount of bond 担保契据的款额
`3SY~&X amount of consideration 代价款额
W7S`+Pq amount of contribution 供款数额
BE:HO^-.1 amount of indebtedness 负债款额
; GRSe amount of principal of the loan 贷款本金额
# )t t}GX amount of rates chargeable 应征差饷数额
7*M+bZ`x amount of share capital 股本额
|jk"; h amount of sums assured 承保款额
bf-.SX ~ amount of variation 变动幅度
&o=
#P2Qd amount of vote 拨款数额
Nqk*3Q"f amount payable 应付款额
-k|r#^(G2 amount receivable 应收款额
k!>MZ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
tVvRT*>Wb analysis 分析
VjBV2 x ancillary risk 附属风险
PiM h]
0 annual account 周年帐目；周年帐目报表；年度决算；年结
#Fl "#g$ annual accounting date 年结日期
H@qA X annual allowance 每年免税额；年积金；年度津贴；年津
sikG}p0mx< annual balance 年度余额
=m:xf&r# annual disposable income 每年可动用收入
B5~S&HQ?B6 annual estimates 周年预算
0ym>Hbax) annual fee 年费
B4r4PSB>! annual general meeting 周年大会
R^<li;Km annual growth rate 年增率；每年增长率
C bVU z< annual long-term supplement 长期个案每年补助金
MVs@~= annual pensionable emolument 可供计算退休金的年薪
[, 3o annual report 年报
0g,;Yzm Annual Report on the Consumer Price Index 《消费物价指数年报》
cclx$)X1X annual return 周年报表；周年申报表；每年报税表格
d0"Hu^] Annual Return Rules 《周年报表规则》
%]h5\%@w annual review of consumer prices 每年消费物价回顾
/9, !)/j annual roll-forward basis 逐年延展方式
t Q385en annual salary 年薪
UIi;&[ annual statement 年度报表；年度决算表
Q35$GFj"jD 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
Waj6.P CFm annuitant 年金受益人
X&8&NkH annuity 年金
Ya<S/9c annuity contract 年金合约
y$Sn3_9 V annuity on human life 人寿年金
3~ ; LNi antecedent debt 先前的债项
-uI u-a] ante-dated cheque 倒填日期支票
3' }(: X( anticipated expenditure 预期开支
SS[jk anticipated net profit 预期纯利
zp:kdN7!^ anticipated revenue 预期收入
ARGtWW~: anti-inflation measure 反通货膨胀措施
T
]hVO'z anti-inflationary stance 反通货膨胀立场
/X~l%Xm apparent deficit 表面赤字
{~_X-g5|] apparent financial solvency 表面偿债能力
P%A;EF~ v apparent partner 表面合伙人
7#S XqyP[ application for personal assessment 个人入息课税申请书
@@" }i7 application of fund 资金应用
>\ y|}|? application to release as liquidator and to destruct the books of accounts and documents
~,WG284 申请免除清盘人职务及毁灭帐簿与文件
eRKuy l appointed actuary 委任精算师
LuM:dJ appointed auditor 委任核数师；委任审计师
@e8b'w3 appointed trustee 委任的受托人
5I`j'j appointer 委任人
zc01\M apportioned pro rata 按比例分摊
J]yUjnQ[h apportionment 分配；分摊
-~ \R.<+ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
`w` f[dU- apportionment formula 分摊方程式
C#d .3t apportionment of estate duty 遗产税的分摊
+F.{: appraisal 估价；评估
VNBf2Va appreciable growth 可观增长
thy)J.<J appreciable impact 显着影响
sG[v vm appreciable increase 可观增长
T2<?4^xN appreciation 增值；升值
{VtmQU? cJ appreciation against other currencies 相对其他货币升值
cVYDO*N2T appreciation of the exchange value of Hong Kong dollar 港元汇值上升
B +[ri&6X\ appreciation tax 增值税
/'k4NXnW3 appropriation 拨款；拨用；拨付
[-5%[ty9X appropriation account 拨款帐目
Sio^FOTD Appropriation Bill 拨款法案
V` 7 appropriation-in-aid system 补助拨款办法
e&sZ]{uD approved assets 核准资产
r6S-G{o approved basket stock 认可一篮子证券
"HX,RJ
@^K approved budget 核准预算
XHs> Q>` approved charitable donation 认可慈善捐款
xucrp::g approved charitable institution 认可慈善机构
wCw-EGLR approved currency 核准货币；认可货币
:FB-GNd approved estimates 核准预算
w.Cw)# N approved estimates of expenditure 核准开支预算
"Zm**h. t approved overseas insurer 核准海外保险人
& mwQj<Z approved overseas trust company 核准海外信托公司
d5Hp&tm approved pooled investment fund 核准汇集投资基金
+a1 Or approved provident fund scheme 认可公积金计划
H3 \4&q approved provision 核准拨款
n wuH:6~" approved redeemable share 核准可赎回股份
eB%hP9=:x approved regional stock 认可地区性证券
XrP 'FLY o approved retirement scheme 认可退休金计划
8T< LNC approved subordinated loan 核准附属贷款
;w>Dq em arbitrage 套戥；套汇；套利
vP6NIcWC3 arbitrageur 套戥者；套汇者
t|-TG\Q X arbitrary amount 临时款项
(K9pr>le arrangement 措施；安排；协定
\ OPJ*/U arrears 欠款
x-27rGN arrears of pay 欠付薪酬
^{Wx\+*! arrears of revenue 逾期未收税款；逾期未收的帐项
hWc`4xdl articles of association 组织章程；组织细则；组织章程细则
aT|SKb` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
]nPfIBoS ascertainment of profit 确定利润
:{sy2g/+ "Asia Clear" “亚洲结算系统”
&! i'Q;q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
[bM$n
m Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,w-=8>5lrj Asian Development Fund [ADF] 亚洲发展基金
^u2unZ9BK! Asian dollar bond 亚洲美元债券
}_Y&kaM Asian dollar market 亚洲美元市场
~5`p/.L)ZD Asian dollar rate 亚洲美元利率
vge4&H3a & Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2L !s'^m- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Ao?y2 [sE asked price 沽盘；喊价；索价；卖方报价
QFe kj@ assessable income 应评税入息
XB x&& assessable loss 应评税亏损
pHKcKqB*13 assessable profit 应评税利润
<[.{aj]QV assessable value 应评税值
03N|@Tu assessed profit 估定利润
C_>
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p>M8:, assessment 评税；评定；估价；评税单
)M3} 6^ s] assessment number 评税编号；估价编号
xXb7/.*qE assessment of additional tax 补加税评税
B
]*v{?<W assessment of performance 业绩评估；实绩评价
T{ WJf-pI Assessor 评税主任
ZkWX4?&OMt asset price bubbles 资产价格泡沫
WAq)1gwN asset-backed securities 具资产保证的证券
!s^[|2D_U assets accretion 资产增值
&<nj~BL assets and liabilities 资产与负债
- Cn x!g} assets betterment statement 资产递增表；资产改进表
up _Qv#`Q assets lending 实物放款；有抵押贷款
+"} #4 assets of the company passing on the death 死者去世时转移的公司资产
B`{7-Asc1 assets pledged as security for liabilities 用作负债抵押的资产
?,XrZRF assets portfolio 资产投资组合
3R|Ub G` assets price 资产价格
n[[2<s*YJ assets quality 资产质素
Y @(i zC&h assets realization 资产变现
GZxPh&BM? assets refinancing arrangement 资产再集资安排
GN1Q \8)o assets securitization 资产证券化
%Z~0vwY assets situated outside Hong Kong 在香港以外地方的资产
&VPfI assets stripping 削减资产；拆卖资产
(#e,tu assets value 资产值
,"e n7 assignee 承让人
7a0T] assignment 转让；转让书；转让契
c"*x w8| assignment of interest 权益转让
LI}@qLe assignment of letters patent and trade mark 专利证书及商标转让
*ggai? assignment of property 物业转让；物业转让书
\]Bwib%h assignment right 转让权
d\O*Ol*/v assignor 转让人
s2=`haYu associate 有联系的人；有关连人士；相联者；合伙人；联系人
{!0f.nv Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
wXR7Ifrv associate member 附属会员
"udA-;!@& associated body corporate 相联法人团体
\wR;N/tg associated company 相联公司；联属公司
'@6O3z_{ associated corporation 相联法团
S =5br Association of Chartered Certified Accountants [ACCA] [United Kingdom]
3g79/ w 公认会计师公会〔英国〕
m=[3"X3W1V Association of Futures Exchange Brokers 香港期货经纪协会
"J(T?|t Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
hQb3 8W[ association of underwriters 承保人组织
Mq~ g+`
' assumption of control 接管
U{C& R&z assurance 担保；保险；转易；转易书
}Y~ <|vZ assurance of interest 权益的转易
<nvzNXql at 19XX price 按一九ＸＸ年价格计算
qtR/ K=^i at a discount 按赔价计算；按贴水价格计算；打折扣
g:oB j6$
q at a premium 按溢价计算；按升水价格计算
b ?U2g?lN: at call 通知付款；按通知
[iXk v \ at constant market price 按固定市价计算
61SbBJ6[ at constant price 按固定价格计算
=w;~1i% .k at cost 按成本计算
o?
LJ ,Z at current market price 按当时市价计算；按现时市价计算
`G'Z ,P-a at current price 按当时价格计算；按现时价格计算
A)9F_;BY at factor cost 按要素成本计算；按生产要素成本计算
`g+Kv&546 at money-of-the-day price 按付款当日价格计算
=D 3K})& at or better 按指定或较佳价位〔买卖指令〕
2F&VG|" at par 按面值计算；平价
9Zj9 e at sight 见票即付
jp+s[rRc\{ at the close 按收市盘
L#k`>Qn2 at the opening 按开市盘
]q`'l_O attestation 见证；见证条款
cj;k{ Moc at-the-money option 平价期权
$Wn!vbL attorney 受权人；受托代表人
@
JfQ}` attornment 新拥有人承认书
'O^<i`8U] attributable profit 可归属利润
*";O_ :C! attributable share value 可归属股份价值
k0bDEz.X Auckland Stock Exchange 奥克兰证券交易所
Ud:;kI%V j auction 拍卖
ThiM6Hb auctioneer 拍卖商
U[O7}Nsb" audit 审计；核数
o_C]O" Audit Commission 审计署
(z.4er}o Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
eWGaGRem 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
ET0^_yk audit review 帐目审查
AfT; IG%Gt Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
) :V F^" audited account 审计帐目；经审计的帐目
Y52 TC@' audited annual account 经审计的周年帐目
5~FXy{ZIH audited balance sheet 经审计的资产负债表
ZH)thd9^b auditor 核数师；核数主任；审计师
Ba}<X;B } auditor's certificate 核数师证明书；审计师证明书
gP2<L5&Z, auditor's report 核数师报告；审计师报告
d3;Sy`. Aussie bond 澳元债券
-|2k$W austerity budget 紧缩预算
s 9n_s=w Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=3;~7bYO Australia All Ordinaries Index 澳洲所有普通股票指数
$DeVXW Australian Dollar [AUD] 澳元
v*JXrB&x Australian Options Market 澳大利亚期权市场
bH}?DMq]O Australian Securities Commission 澳洲证券事务监察委员会
\AOHZ r Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\R[f< K% Australian Stock Exchange 澳大利亚证券交易所
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^IFBJ Austrian Schilling [ATS] 奥地利先令
K3^2;j1F Q authentication 认证；鉴证
LEd@""h authority to purchase 委托购买证；委购书
_ SJ Fuv/ authorization 认可；核准；授权；授权书
G-[.BWQ authorization by direction 指示授权
-Oplk* authorization by instruction 指令授权
sTmdoqTK! authorization by warrant 令状授权
` InBhU> authorization of unit trust 单位信托的认可
p~yGp] yJ9 authorized agent 指定代理人
YBupC !R authorized capital 法定资本
#BW:*$>} authorized clerk 出市员
9P& \2/ { authorized dealer 认可交易商
a v"dJ m authorized financial institution 认可财务机构
| t6 :4'] authorized fund 认可基金
z7!@^! r authorized fund house 获授权的基金公司；认可基金公司
UM}MK authorized institution 认可机构
2O(= 2X authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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$1 j C authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
G2yQHTbl authorized insurer 获授权保险人；获认可承保人
H~; s$!lG authorized investment 特准投资项目
}qg.Go authorized person 获授权人
m](q,65 2 authorized representative 获授权代表
JN-W`2 authorized share capital 法定股本
-ZH6*7! automated quotation system 自动报价系统
HX#$ ^@Q( Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
,CIsZ1[VS 自动交易系统〔香港期货交易所有限公司〕
KkZS 6rD\ automatic adjustment mechanism 自动调整机制
dmYgv^t automatic adjustment system 自动调整系统
Z#zXary5s Automatic Clearing House 自动票据交换所
5}4>vEn automatic exchange rates accumulation system 自动化汇率累集系统
85rj M#~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
vAqVs5 j automatic teller machine [ATM] 自动柜员机
\ZtF,`Z autopay 自动转帐
?t [C?{' available assets 可用资产
i:2e J. available fiscal reserve 现存财政储备
@ r/f available profit 可用利润
cuQAXqXC@ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
lZJbQ=K{ average 平均；平均数；海损
^=ar Kp,?5 average basic salary 平均基本薪金
M)G|K a average consumer expenditure 平均消费开支；一般消费开支
&~"e["gF= average cost 平均成本
4Un%p7Y~ average cost of land production 增辟土地平均成本
rnP *} average daily turnover 平均每日成交额
+:&|]$8< average daily wage rate 平均每日工资率
:+Tvq, /" average expenditure pattern 平均开支模式
Xz!O }M{4 average growth rate 平均增长率
Yu: !l> average net fixed assets 固定资产平均净值
s:*" b ' average of relatives 相对价格平均数
!"SuE)WM average price 平均价格
]SL0Mn g8 average propensity to consume 平均消费倾向；一般消费倾向
ys9'1+9 average propensity to save 平均储蓄倾向；一般储蓄倾向
n{=N f|= average rate 平均率
>{eGSSG0 average revenue 平均收入；平均收益
"qhQJql average stock 平均库存；平均存货
HFW8x9 Cc average yearly rent 平均年租
v5 I}a7 avoidance of double taxation 避免双重课税
P( 1Z avoidance of tax 避税
