A:
Nxs%~ wZ A share Ａ股；甲类股份
FLn AN; abatement of tax 减税；减扣免税额
uA}FuOE6 ABN AMRO Bank N.V. 荷兰银行
zl8 \jP above-the-line expenditure 线上项目支出；经常预算支出
*1$~CC7 above-the-line receipt 线上项目收入；经常预算收入
q2U "k ABSA Asia Limited 南非联合亚洲有限公司
#pn AK absolute change 绝对数值变更
9kg>)ty@ absolute expenditure 实际开支
Hr,lA( absolute guideline figure 绝对准则数字
czsoD) N absolute interest 绝对权益
F-\8f(\ absolute order of discharge 绝对破产解除令
! +VN absolute profit margin 绝对利润幅度
P :h 4 absolute value 实值；绝对值
^d $e^cU absolutely vested interest 绝对既得权益
T^H ) lC#R absorbed cost 已吸收成本；已分摊成本
~4X!8b_ absorption 吸收；分摊；合并
mt]YY<l absorption rate 吸收率；摊配率；分摊率
cZ2,
u,4 ACB Finance Limited 亚洲商业财务有限公司
tZBE& :l acceptable form of reciprocity 合理的互惠条件
o>rlrqr?_ acceptable rate 适当利率；适当汇率
=xWW+w!r acceptance agreement 承兑协议
nk,Mo5iqV acceptance for honour 参加承兑
"ZB`fNE acceptor 承兑人；接受人；受票人
ZTz(NS
EK acceptor for honour 参加承兑人
EBE>&{%$^ accident insurance 意外保险
r|BKp,u9 Accident Insurance Association of Hong Kong 香港意外保险公会
g Y^TBR0?m accident insurance scheme 意外保险计划
90696v. accident year basis 意外年度基准
x=|@AFI accommodation 通融；贷款
['`'&+x&! accommodation bill 通融票据；空头票据
M P&4}De accommodation party 汇票代发人
F88SV6 account balance 帐户余额；帐户结余
/*2W?ZM~H account book 帐簿
X?xm1|\ account collected in advance 预收款项
YZu# 0) account current book 往来帐簿
UdgI<a~`k6 account of after-acquired property 事后取得的财产报告
zQ^[=siZ} account of defaulter 拖欠帐目
c)~|#v account payable 应付帐款
aL6 5t\2 account payee only [A/C payee only] 只可转帐；存入收款人帐户
>a~FSZf account receivable 应收帐款
! r\ktX account receivable report 应收帐款报表
QN5N h s account statement 结单；帐单；会计财务报表
F9%VyQf account title 帐户名称；会计科目
5fv6RQD accountant's report 会计师报告
.5 r0% Accountant's Report Rules 会计师报告规则
<[??\YOc
accounting and auditing procedure 会计与审计程序；会计与核数程序
?Og ;W9i Accounting Arrangements 《会计安排》
D\~$6#B>> accounting basis 会计基础
f3|=T8"t accounting by Official Receiver 破产管理署署长呈交的帐目
p tfADG Accounting Circular 《会计通告》
g+F_M
accounting class 会计类别
ttt&sW` accounting date 记帐日期；会计结算日期
\:28z accounting for money 款项核算
$)a5;--W Accounting Officer 会计主任
OtqLigt&l accounting period 会计报告期；会计期
!.N=Y;@lY accounting policy 会计政策；会计方针
teALd~; accounting practice 会计惯例
0t yU%z{RV accounting principle 会计准则
I#e *,#'S accounting record 会计记录
: | ( B[ accounting report 会计报告
f}d@G /L Accounting Services Branch [Treasury] 会计事务部〔库务署〕
GUZi }a|= Accounting Society of China 中国会计学会
IMEoov-x accounting statement 会计报表
*Y?]="8c#; accounting system 会计制度；会计系统
Qp Vm accounting transaction 会计事项；帐务交易
ai2 }vR accounting treatment 会计处理
5n#&Hjb*F0 accounting year 会计年度
+}'K6x_ accretion 增值；添加
+g30frg+Gl accrual 应计项目；应累算数目
Onyq' accrual basis 应计制；权责发生制
-p~B
-, accrual basis accounting 应计制会计；权责发生制会计
Jrl
xa3 [ accrue 应累算；应计
6?~pj MV accrued benefit 应累算利益
B-zt(HG accrued charges 应计费用
Xb;`WE gC accrued cumulative preference share dividend 应累算的累积优先股股息
Dne&YVF9V accrued expenses 应累算费用
69L&H!<i: accrued interest payable 应付利息；应计未付利息
1 Qk uxw accrued interest receivable 应收利息；应计未收利息
O;tn5 accrued right 累算权益
CjCnh7tm accruing profit 应累算的利润
IR Y2H#:$ accumulated fiscal reserve 累积财政储备
9bvd1b KEW accumulated profit 累积利润；滚存溢利
sk/ Mh8z accumulated reserve 累积储备
rk p0ej2- accumulation of surplus income 累积收益盈余
XoOe=V?I ) acquired assets 既得资产
-z94>}Z= acquisition 收购；购置；取得
Su~`jRN $ acquisition cost 购置成本
'ZZ/:MvQa acquisition expenses 购置费用
-ybupUJcbv acquisition of 100% interest 收购全部股权
~*Wb MA acquisition of control 取得控制权
? Ci\3)u,P acquisition of fixed assets 购置固定资产
uWQ.h , acquisition of shell “买壳”
`^x^=
og' acquisition price 收购价
V00zk` PH act of God 天灾
y uq E acting partner 执事合伙人
qKXn=J/0tA active market 买卖活跃的市场；交投畅旺的市场；旺市
t@v8>J%K active partner 积极参与的合伙人
>@o*v*25 active trading 交投活跃
9EW 7,m{A actual circulation 实际流通
MvA_tRO actual cost 实际成本
u^$ CR actual expenditure 实际开支；实际支出
7 #`:m |$ actual income 实际入息；实际收入；实际收益
P7!Sc actual market 现货市场
7dRU7p> actual price 现货价；实际价格
ah.Kb(d: actual profit 实际利润
u-$AFSt actual quotation 实盘；实际价位；实际报价
Y,r2m nq actual year basis 按实际年度计算
>#Y q&@G actuals 实货
uBXI*51{ actuarial investigation 精算调查
B^Q#@[T actuarial principle 精算原则
ueOvBFgZ actuarial report 精算师报告
{u5@Yp Actuarial Society of Hong Kong 香港精算学会
ZL
Aq8X actuarial valuation 精算师估值
~*q GH actuary 精算师
8Md KH7 ad referendum agreement 暂定协议；有待覆核的协定
e:]$UAzp ad valorem duty 从价税；按值征税
{>qCZ#E5WO ad valorem duty system 从价税制
pJI H_H ad valorem fee 从价费
l #Tm`br ad valorem tariff 从价关税
FWj~b n additional allowance 额外免税额
3y!CkJ Kv additional amount for unexpired risk 未过期风险的额外款额
QZY (S*Up additional assessable profit 补加应评税利润
[g{}0 [ew additional assessment 补加评税
E_z@\z MB additional commitment 额外承担
@UA> 6F additional commitment vote 额外承担拨款
F^ f]*MhT" additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
>Y:ou N~< additional dependent parent allowance 供养父母额外免税额
z"-Urd^O additional provision 额外拨款
9f
"*O j additional stamp duty 附加印花税
m-:k]9I additional tax 补加税罚款；补加税款
x8H)m+AW Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
?'%&2M zM adjudged bankrupt 被裁定破产
hN.#ui5 $ adjudicated bankrupt 裁定破产人
;pNfdII( adjudication fee 裁定费；评定印花税额手续费；评估契据费
B3D4f YQ adjudication of bankruptcy 裁定破产；宣告破产
CNwhH)* adjudication of insolvency 裁定无力偿还债务
f,$CiZ" adjusted actual 经调整的实数；调整后的实数
srC jq adjusted current assets 经调整的流动资产；调整后的流动资产
2a G<^3 adjusted figure 经调整的数字；调整后的数额
t :_7 O7 adjusted liabilities 经调整的负债；调整后的负债
'K`)q6 m adjusted loss 经调整的亏损；调整后的亏损
_tjH=Ff$ 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
a'|0 e] adjusted profit 经调整的利润；调整后的利润
=\3*;59\ adjusted surplus 经调整的盈余额；调整后的盈余额
3|A"CU/z@ adjusted value 经调整的价值；调整后的价值
&I70veNY adjustment 调整；修订；理算〔保险〕
YC$pT adjustment centre 调剂中心
Deam%)bXM] adjustment lag 调整过程的时间差距；调整时差
dO=< 3W adjustment mechanism 调整机制
oxRu :+N adjustment of loss 亏损调整
H dGy$m` adjustment process 调整过程；调整程序
`@Ob M[0p( adjustment range 调整幅度
@=9QV3 D administered exchange rate 受管制汇率
[~J4:yDd= Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
qP"m819m administration expenses 行政费用
/A>/]2( administration fee 手续费；行政费
fhC=MJ
@ administration in bankruptcy 破产管理
m$4 Gm(Up administration order 遗产管理令
t+&WsCN administrator 管理人；遗产管理人
!,\]> c administrator of the estate 遗产管理人
SZgH0W("L admission of debt 债项承认书
=IUTU4 !] admission of proof 接纳债权证明
rlds-j '' advance 放贷款项；垫付款项；预支款项；预付款项
$ }&6p6| advance account 暂支帐目；预付款帐户
,
w_ Ew advance compensation 预付补偿金
67#;.}4a advance from shareholder 股东垫款
rsP1?Hxq advance pending reimbursement 预支以待日后付还
$`uL^ hlj] advanced economy 先进经济体系
Di&tm1R1 advancement 预付；预付财产
;xb: {? advances warrant 垫款令
LOQEU? z advancing 贷出
+>s[w{Svy adverse balance 逆差
e]rWR adverse exchange 逆汇
(j'[t advertisement addressed to shareholders 在报章刊登的致股东通告
4WNWn#M advice for collection 托收通知书
<$UY{"? advice of drawing 提款通知书；汇票通知书
<AB]FBo( advice of payment 付款通知
<)rol Advisory Committee [Securities and Futures Commission]
_/KN98+ 谘询委员会〔证券及期货事务监察委员会〕
l9-(ofY*J Advisory Committee on Diversification 经济多元化谘询委员会
IQR?n}ce affidavit 誓章；遗产申报誓章
v67o>`<$ affidavit of no receipt 述明无收款的誓章
f#[ Fqkmj affiliate 联号；联营公司；附属公司
0"ZRJl<)[I affiliated company 附属公司；联号；联营公司
chxO*G affirmation [estate duty] 非宗教式宣誓〔遗产税〕
h'wI /Z_' affordability 负担能力
b ,I$.&B D African Development Bank [AfDB] 非洲开发银行
x ;kW }U after-acquired property 事后取得的财产
_PJd1P.k after-hours dealing 市后交易
Og^b'Kx/ after-tax profit 税后盈利；税后利润；税后溢利
c$>Tfa'H agency agreement 代理协议
0kmZO"K#e agency expenses 代理机构的开支
5*~G7/hT agency fee 代理费
o@"H3
gz Agency Law 《代理法》
j134iVF% agent 代理人；承销人
kvKbl;< &# agent of company 公司代理人
|o6B:NH,rg agent's fee 代理人费；经纪费
YX- G>.Pc aggregate 总计；总数；总体数字
q*52|? aggregate amount 总款额；总额
3PPN_ Z aggregate assets and liabilities 总体资产与负债
W* N^G p@ aggregate at constant price 按固定价格计算的总体数字
85 -00m ~ aggregate demand 总需求
,|}Pof=]xk aggregate gross position 总持仓量
%I?uO(
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U }xRvNz aggregate of salaries tax 合计薪俸税
`Fnt#F} aggregate performance 总体表现；总体业绩
-FdhV%5] aggregate supply 总体供应
v,
9M AZ, aggregate surplus 总盈余
usX
aT(K aggregate total 整体总额
e0qU2 aggregate value 总值；合计价值
u 6;SgPw aggregated basis 合计基准
fp u^ aggregated net chargeable income 合计应课税入息实额
XJ.bK aggregation 合并计算；合计；总和
i#=s_v8 aggregation of incomes of husband and wife 夫妇入息合并计算
m&cVda/ aggregation of property 财产的总和
LL4yafh agio 差价；贴水
}GRZCX> 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》
!-)Hog5\ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
>Ta|#]{ 《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》
(w `9*1NO Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
DavpjwSn 《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》
M |6 l Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
^1nQ Dd* 《香港政府和大韩民国政府关于相互促进和保护投资协定》
h`;w/+/Zr agreement for a settlement 授产协议
?@!dc6
agreement for assignment 转让协议
^U)xQD" agreement for sale 售卖协议；买卖协议
AT+7!UGL agreement for sale and purchase 买卖协议
/ p}^ Tpu agreement for the payment of interest 支付利息协议
+O8rjVg) agreement for the repayment of money 还款协议
U8m/L^zh agreement of reinsurance 再保险协议
iK%%
Agricultural Bank of China 中国农业银行
#0GvL=}k air passenger departure tax 飞机乘客离境税
DSf Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$qO%lJ: airport tax 机场税
/?C}PM alcohol duty 酒精税
g ]%sX6T alienation 让与；让渡；转让
qp;eBa alimony 生活费；赡养费
9=YX9nP All Ordinaries Index [AOI] 所有普通股指数
%PW_v~sg all risks 全险；综合险
=n7QL QU All Sales Record for Stock Market 《股票市场成交报告》
VI_8r5o Allied Capital Resources Limited 新联财务有限公司
}RvinF:5 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
J$"3w,O6+U allocation letter 拨款信件
6N+ ]g/_a allocation of fund 分配款项；预留款项
~?E.U,R allocation of profit 利润分配；溢利分配
\%[sv@P9s allocation warrant 拨款令
$z[FL=h)?+ allotment 分配；配股
jjLx60|{ allotment notice 股份配售通知；配股通知
RKru
hF allotment of shares 股份分配
`-yo-59E[ allowable 可获宽免；免税的
^6g^ Q* " allowable business loss 可扣除的营业亏损
# O<, allowable expenses 可扣税的支出
' m^nKG$" allowance 免税额；津贴；备抵；准备金
N5K\h}'% allowance for debts 债项的免税额
b5!D('w>] allowance for depreciation by wear and tear 耗损折旧免税额
(+aU ,EQ allowance for funeral expenses 殡殓费的免税额
VO
u/9]a allowance for inflation 为通货膨胀而预留的款项；通胀准备金
"($"T v2 allowance for repairs and outgoings 修葺及支出方面的免税额
j; TXZ`|( allowance to debtor 给债务人的津贴
<dd XvUCX alteration of capital 资本更改
>a%C'H.A9 alternate trustee 候补受托人
^]n:/kZ5"[ amalgamation 合并
/Pv
dP#! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
,uo K'_ ambit of charges 征税范围；收费范围
&d sXK~9M> amended valuation 经修订的估值
3%~c\naD?O American Commodities Exchange 美国商品交易所
9Ib#A American Express Bank Limited 美国运通银行
@h=r;N#/`P American Stock Exchange 美国证券交易所
15J t
@{<r amortization 摊销
}t%2giJ amount due from banks 存放银行同业的款项
8.WZC1 N amount due from banks abroad 存放海外银行同业的款项
5do49H_ amount due from holding companies 控股公司欠款
3Z_\.Z1R@ amount due from local banks 存放本港银行同业的款项
:q34KP amount due to banks 银行同业的存款
O=
84ZP% amount due to banks abroad 海外银行同业的存款
IRG -H!FV amount due to holding companies 控股公司存款
2'U+QK@ amount due to local banks 本港银行同业的存款
T/$hN hQK amount due to outport banks 外埠银行同业的存款
5c
($~EFr amount for note issue 发行纸币的款额
]5a,%*f+ amount of bond 担保契据的款额
b}HwvS: amount of consideration 代价款额
8, " 5z_ amount of contribution 供款数额
wX+KW0|> amount of indebtedness 负债款额
4Ai#$SHLm amount of principal of the loan 贷款本金额
eKvQS}11 amount of rates chargeable 应征差饷数额
bIy:~z5
amount of share capital 股本额
;d<RP VE: amount of sums assured 承保款额
]k)h<)nY amount of variation 变动幅度
UPcx xtC amount of vote 拨款数额
Z Tzh[ 2u* amount payable 应付款额
AGMrBd|J{ amount receivable 应收款额
z8JdA%YBM Amsterdam Stock Exchange 阿姆斯特丹证券交易所
!n3J6%b9y/ analysis 分析
!SAR/sdXf ancillary risk 附属风险
fI }v}L^ annual account 周年帐目；周年帐目报表；年度决算；年结
pxV@ fH+` annual accounting date 年结日期
=bh.V@* annual allowance 每年免税额；年积金；年度津贴；年津
aTFT'(O, annual balance 年度余额
NR.YeKsBq annual disposable income 每年可动用收入
Dssecc' annual estimates 周年预算
D:#e;K annual fee 年费
tdi^e;:? annual general meeting 周年大会
}%Vx2Q annual growth rate 年增率；每年增长率
?TMrnR/d annual long-term supplement 长期个案每年补助金
z;1qYW[-A annual pensionable emolument 可供计算退休金的年薪
nO;t5d annual report 年报
EZ)$lw/!J Annual Report on the Consumer Price Index 《消费物价指数年报》
kpx2e2C| annual return 周年报表；周年申报表；每年报税表格
R d:wMy$ Annual Return Rules 《周年报表规则》
;S}_/' annual review of consumer prices 每年消费物价回顾
56!/E5qgW annual roll-forward basis 逐年延展方式
!~QmY,R annual salary 年薪
M&ec%<lM annual statement 年度报表；年度决算表
!_pryNcb 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
=x-@-\m annuitant 年金受益人
M2rgB%W)m annuity 年金
IA{I|g< annuity contract 年金合约
p?Jx2(%m annuity on human life 人寿年金
,+o*>fD antecedent debt 先前的债项
:FWo,fq?:{ ante-dated cheque 倒填日期支票
7#9yAS+x( anticipated expenditure 预期开支
<69Uq8GI anticipated net profit 预期纯利
S T25RJC anticipated revenue 预期收入
.!yw@kg anti-inflation measure 反通货膨胀措施
0})mCVBY anti-inflationary stance 反通货膨胀立场
<Kt;u u> apparent deficit 表面赤字
'G8.)eTA' apparent financial solvency 表面偿债能力
MtXTh*4 apparent partner 表面合伙人
{3){f;b application for personal assessment 个人入息课税申请书
![hVTZ,hyZ application of fund 资金应用
09w<@# application to release as liquidator and to destruct the books of accounts and documents
K [M[0D 申请免除清盘人职务及毁灭帐簿与文件
~[3B<^e appointed actuary 委任精算师
?0hEd9TU appointed auditor 委任核数师；委任审计师
Qv/Kb w
N{ appointed trustee 委任的受托人
6\GL|#G appointer 委任人
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apportioned pro rata 按比例分摊
Hl b%/& apportionment 分配；分摊
<L>$Y#wU Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
" twq#Alx apportionment formula 分摊方程式
} 0x'm apportionment of estate duty 遗产税的分摊
>' e(|P4 appraisal 估价；评估
pqnZ:'V appreciable growth 可观增长
L6f$I D: appreciable impact 显着影响
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kN appreciable increase 可观增长
yVl?gGgh appreciation 增值；升值
< (<IRCR appreciation against other currencies 相对其他货币升值
(|_N2R! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
PHv0^l]B appreciation tax 增值税
:Miri_l appropriation 拨款；拨用；拨付
eZk4 $y appropriation account 拨款帐目
GEQ3r'B| Appropriation Bill 拨款法案
2m0laJ3p9 appropriation-in-aid system 补助拨款办法
_7Rp.)[& approved assets 核准资产
'/ v@q]! approved basket stock 认可一篮子证券
*g~\lFX,u approved budget 核准预算
5f Dnr&DR approved charitable donation 认可慈善捐款
C, #FH} approved charitable institution 认可慈善机构
kZJ.G approved currency 核准货币；认可货币
+ht{ARX2( approved estimates 核准预算
+c-?1j approved estimates of expenditure 核准开支预算
B?p18u$i#l approved overseas insurer 核准海外保险人
Yk!TQY4 approved overseas trust company 核准海外信托公司
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+9o?Kxya approved pooled investment fund 核准汇集投资基金
ouf91<n approved provident fund scheme 认可公积金计划
64w4i)?eM[ approved provision 核准拨款
& U6 bOH%P approved redeemable share 核准可赎回股份
)MlT=k6S approved regional stock 认可地区性证券
-
}2AXP2q approved retirement scheme 认可退休金计划
Nv U~? WN approved subordinated loan 核准附属贷款
+=&A1 {kR3 arbitrage 套戥；套汇；套利
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]<pl arbitrageur 套戥者；套汇者
eh5j arbitrary amount 临时款项
KOHYeiry~A arrangement 措施；安排；协定
Tye[ iJ arrears 欠款
{ B,r arrears of pay 欠付薪酬
]v,>!~8r arrears of revenue 逾期未收税款；逾期未收的帐项
}vspjplk^ articles of association 组织章程；组织细则；组织章程细则
%jnSJjcq Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
*eb2()B% ascertainment of profit 确定利润
[K4wd%+ "Asia Clear" “亚洲结算系统”
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\7 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
8dY Pn+` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
l1MVC@'pvP Asian Development Fund [ADF] 亚洲发展基金
l\%LT{$e Asian dollar bond 亚洲美元债券
S FQYrY Asian dollar market 亚洲美元市场
]F81N(@:F Asian dollar rate 亚洲美元利率
~L7@,d : Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
E3==gYCe* Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~qj09 asked price 沽盘；喊价；索价；卖方报价
mpysnKH assessable income 应评税入息
oo{3-+ ? assessable loss 应评税亏损
ne (zGJ d assessable profit 应评税利润
9/_ F assessable value 应评税值
\ n`)>- assessed profit 估定利润
o2 vBY]Tj assessed value 经评估价值
!Ey= assessment 评税；评定；估价；评税单
#FQkwX'g assessment number 评税编号；估价编号
!.}ZlA assessment of additional tax 补加税评税
S#wy+* assessment of performance 业绩评估；实绩评价
kvo V?<! Assessor 评税主任
x{.+i' asset price bubbles 资产价格泡沫
H@%Y"iIUP asset-backed securities 具资产保证的证券
{} gr\ assets accretion 资产增值
fu]mxGPc assets and liabilities 资产与负债
t/`~(0F assets betterment statement 资产递增表；资产改进表
l=.h]]`; assets lending 实物放款；有抵押贷款
j|/4V assets of the company passing on the death 死者去世时转移的公司资产
a/v!W@Zz} assets pledged as security for liabilities 用作负债抵押的资产
XwNJHOaF assets portfolio 资产投资组合
5B76D12 assets price 资产价格
4T<4Rb[ assets quality 资产质素
JX! @j3 assets realization 资产变现
WXzSf.8p| assets refinancing arrangement 资产再集资安排
r3_O?b assets securitization 资产证券化
yoc;`hO- assets situated outside Hong Kong 在香港以外地方的资产
Z2cumx( assets stripping 削减资产；拆卖资产
iF#|Z$g-( assets value 资产值
2V6kCy@V assignee 承让人
eK)R= M@i assignment 转让；转让书；转让契
mIy|]e`SJ assignment of interest 权益转让
d$}z,~s N assignment of letters patent and trade mark 专利证书及商标转让
`HO_t ek assignment of property 物业转让；物业转让书
d r~6}S# assignment right 转让权
! O~: assignor 转让人
>ukn< associate 有联系的人；有关连人士；相联者；合伙人；联系人
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(k{` Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
l1 ?$quM^V associate member 附属会员
=]swhF+l- associated body corporate 相联法人团体
:U!@ associated company 相联公司；联属公司
c1x{$ associated corporation 相联法团
iXs X@ S^F Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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M0' 公认会计师公会〔英国〕
?Xq"Q^o4#e Association of Futures Exchange Brokers 香港期货经纪协会
qjrl$[`X: Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
7kDqgod^A association of underwriters 承保人组织
f2f2&|7 assumption of control 接管
??u*qO:p assurance 担保；保险；转易；转易书
G3w kqd assurance of interest 权益的转易
\fD)| at 19XX price 按一九ＸＸ年价格计算
49?wEm# at a discount 按赔价计算；按贴水价格计算；打折扣
RoLN# at a premium 按溢价计算；按升水价格计算
E3"j7y[S at call 通知付款；按通知
?;xL]~Q~1 at constant market price 按固定市价计算
\'9(zb vz9 at constant price 按固定价格计算
9pMXjsE at cost 按成本计算
#9e 2+5s at current market price 按当时市价计算；按现时市价计算
4o 69t at current price 按当时价格计算；按现时价格计算
<To$Hb,NP at factor cost 按要素成本计算；按生产要素成本计算
-2qI2Z at money-of-the-day price 按付款当日价格计算
dthtWnB@ at or better 按指定或较佳价位〔买卖指令〕
}Dx5W9Ri" at par 按面值计算；平价
m}32ovp w at sight 见票即付
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at the close 按收市盘
>uP1k.z'I at the opening 按开市盘
o\N^Uu attestation 见证；见证条款
[5;_XMj% at-the-money option 平价期权
P%y9fU2[ attorney 受权人；受托代表人
,X)/ T!ff attornment 新拥有人承认书
<~hx ~"c attributable profit 可归属利润
x }.&?m attributable share value 可归属股份价值
,Yu2K` Auckland Stock Exchange 奥克兰证券交易所
Z jn![ auction 拍卖
#SR )tU auctioneer 拍卖商
30{+gYA audit 审计；核数
J?/NJ-F Audit Commission 审计署
^0(` :* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
r"W<1H u 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〕
h3(B7n7 audit review 帐目审查
}+fBJ$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
c|F2 6$rv audited account 审计帐目；经审计的帐目
I3A xK A audited annual account 经审计的周年帐目
a sL!@YE audited balance sheet 经审计的资产负债表
rU_FRk auditor 核数师；核数主任；审计师
%:.IG.`d auditor's certificate 核数师证明书；审计师证明书
GiKmB-HO auditor's report 核数师报告；审计师报告
&G aI Aussie bond 澳元债券
BWLeitS/ austerity budget 紧缩预算
X< uH [ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
oR}'I Australia All Ordinaries Index 澳洲所有普通股票指数
)AXa.y Australian Dollar [AUD] 澳元
ksV ^Y=] Australian Options Market 澳大利亚期权市场
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S 904' Australian Securities Commission 澳洲证券事务监察委员会
QuBaG< Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/ jN &VpDG Australian Stock Exchange 澳大利亚证券交易所
I{7Hz{ Austrian Schilling [ATS] 奥地利先令
*?!A authentication 认证；鉴证
fH 0&Wc3yC authority to purchase 委托购买证；委购书
;|.IUXEgcF authorization 认可；核准；授权；授权书
\SA$:^zO authorization by direction 指示授权
Jm3iYR+, authorization by instruction 指令授权
3M[5_OK authorization by warrant 令状授权
j12khp? authorization of unit trust 单位信托的认可
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q&V=A[<rz authorized capital 法定资本
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authorized clerk 出市员
J-Wp hc!m authorized dealer 认可交易商
NplkhgSj authorized financial institution 认可财务机构
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a? authorized fund 认可基金
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` authorized fund house 获授权的基金公司；认可基金公司
sRSy++FRF authorized institution 认可机构
r8vF I6J authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
#3((f[ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
T^.W' authorized insurer 获授权保险人；获认可承保人
LYp=o8JW| authorized investment 特准投资项目
psAdYEGk! authorized person 获授权人
?iaD;:'qE authorized representative 获授权代表
zP#%ya :I authorized share capital 法定股本
M UqV$#4@I automated quotation system 自动报价系统
j :J{m0 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
nnBl:p>< k 自动交易系统〔香港期货交易所有限公司〕
2Ls automatic adjustment mechanism 自动调整机制
a* nx2d automatic adjustment system 自动调整系统
}| 4dEao\ Automatic Clearing House 自动票据交换所
I :,D:00+ automatic exchange rates accumulation system 自动化汇率累集系统
|T^c(RpOE Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
\k)(:[^FY automatic teller machine [ATM] 自动柜员机
w|WehNGr autopay 自动转帐
[";<YR7iRN available assets 可用资产
Jp]eFaqp available fiscal reserve 现存财政储备
rg{|/ ;imT available profit 可用利润
>6"u{Qmr Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
'hl4cHk14 average 平均；平均数；海损
1VC:o]$ average basic salary 平均基本薪金
"=9kX`(1 y average consumer expenditure 平均消费开支；一般消费开支
#iAEcC0k5 average cost 平均成本
U#U nM,3% average cost of land production 增辟土地平均成本
dS m; e_s average daily turnover 平均每日成交额
Q`7.-di average daily wage rate 平均每日工资率
O6$d@r;EK] average expenditure pattern 平均开支模式
=g+Rk+ jn average growth rate 平均增长率
Z/hgr|&} average net fixed assets 固定资产平均净值
,wE cRN w average of relatives 相对价格平均数
V,qc [*_3 average price 平均价格
zVU{jmS average propensity to consume 平均消费倾向；一般消费倾向
_r&,n\
T average propensity to save 平均储蓄倾向；一般储蓄倾向
q2C._{ 0' average rate 平均率
.y~vn[q N average revenue 平均收入；平均收益
x[5uz )) average stock 平均库存；平均存货
$D)Ajd; average yearly rent 平均年租
Vy7o}z` avoidance of double taxation 避免双重课税
:AM5EO avoidance of tax 避税
