A:
=+`j?1 A share Ａ股；甲类股份
'B (eMnLg abatement of tax 减税；减扣免税额
MJ*]fC3/ ABN AMRO Bank N.V. 荷兰银行
?96-" l above-the-line expenditure 线上项目支出；经常预算支出
oU0
h3 above-the-line receipt 线上项目收入；经常预算收入
5m^Hi} S _ ABSA Asia Limited 南非联合亚洲有限公司
4b2mtLn_ absolute change 绝对数值变更
Mf:M3H%YV+ absolute expenditure 实际开支
BKQIo)g.G absolute guideline figure 绝对准则数字
/Y[o=Uyl absolute interest 绝对权益
-nk#d%a\ absolute order of discharge 绝对破产解除令
(+ UmUx= absolute profit margin 绝对利润幅度
yYToiW * absolute value 实值；绝对值
a, ~D+s;^ absolutely vested interest 绝对既得权益
sr+gD* @h absorbed cost 已吸收成本；已分摊成本
#_?TIY:h absorption 吸收；分摊；合并
'sRg4?PT absorption rate 吸收率；摊配率；分摊率
3X$Q , ACB Finance Limited 亚洲商业财务有限公司
iog #
, acceptable form of reciprocity 合理的互惠条件
8jggc#. acceptable rate 适当利率；适当汇率
5,
-pBep< acceptance agreement 承兑协议
wI!
+L&Q acceptance for honour 参加承兑
t0e{| du acceptor 承兑人；接受人；受票人
M_h8#7 {G acceptor for honour 参加承兑人
U.RW4df%E accident insurance 意外保险
lMBX!9z Accident Insurance Association of Hong Kong 香港意外保险公会
\ I^nx+l accident insurance scheme 意外保险计划
W " "*hJ accident year basis 意外年度基准
O[I R| accommodation 通融；贷款
NTm<6Is` accommodation bill 通融票据；空头票据
v`S2M accommodation party 汇票代发人
#9D/jYK1X account balance 帐户余额；帐户结余
. Q XG"R account book 帐簿
> 'aG /( account collected in advance 预收款项
d $fvg8^ account current book 往来帐簿
"($ Lx account of after-acquired property 事后取得的财产报告
9jO`gWxV8* account of defaulter 拖欠帐目
&_9YLXtMi; account payable 应付帐款
'u(=eJ@ 1 account payee only [A/C payee only] 只可转帐；存入收款人帐户
UU iNR account receivable 应收帐款
%1\v7Xw{9 account receivable report 应收帐款报表
D[89*@v account statement 结单；帐单；会计财务报表
ZT) !8 account title 帐户名称；会计科目
Cf0 |Z accountant's report 会计师报告
*$i ; o3 Accountant's Report Rules 会计师报告规则
HKTeqH_: accounting and auditing procedure 会计与审计程序；会计与核数程序
[x!i*
rW3 Accounting Arrangements 《会计安排》
(;0$i?3\ accounting basis 会计基础
.4Qb5I2# accounting by Official Receiver 破产管理署署长呈交的帐目
)o#6-K+b Accounting Circular 《会计通告》
/a[V!<"R accounting class 会计类别
y]}b?R~p= accounting date 记帐日期；会计结算日期
}_{y|NW accounting for money 款项核算
5/B#) gm Accounting Officer 会计主任
D:wnO |: accounting period 会计报告期；会计期
+`;+RDKY* accounting policy 会计政策；会计方针
0A#*4ap accounting practice 会计惯例
&
u$(NbK accounting principle 会计准则
vG ]GQ# accounting record 会计记录
x3 7/cu accounting report 会计报告
s0cs'Rg Accounting Services Branch [Treasury] 会计事务部〔库务署〕
nJFk4v4:2 Accounting Society of China 中国会计学会
.E+OmJwD accounting statement 会计报表
"jL1. 9%" accounting system 会计制度；会计系统
tJ=3'?T_k accounting transaction 会计事项；帐务交易
(M ]XN n accounting treatment 会计处理
Dv<wge` accounting year 会计年度
AL>c:K)qO accretion 增值；添加
R'6@n#: accrual 应计项目；应累算数目
gtD accrual basis 应计制；权责发生制
t< sp%zXZ accrual basis accounting 应计制会计；权责发生制会计
w&p~0cA~ accrue 应累算；应计
_*s~`jn{H accrued benefit 应累算利益
P+Wm9xR2d accrued charges 应计费用
zlH28V accrued cumulative preference share dividend 应累算的累积优先股股息
h&lyxYZ+T$ accrued expenses 应累算费用
X<(6T accrued interest payable 应付利息；应计未付利息
7MY)\aH accrued interest receivable 应收利息；应计未收利息
{7vgHutp accrued right 累算权益
[6AHaOhR' accruing profit 应累算的利润
Ri|k<io accumulated fiscal reserve 累积财政储备
M_k`%o accumulated profit 累积利润；滚存溢利
8
AFMn[{ accumulated reserve 累积储备
JC=dYP} accumulation of surplus income 累积收益盈余
di 7A/ B acquired assets 既得资产
Da-u-_~ acquisition 收购；购置；取得
B@ -|b acquisition cost 购置成本
hZcmP"wgC1 acquisition expenses 购置费用
\B_i$<Sz acquisition of 100% interest 收购全部股权
zhNQuK, L acquisition of control 取得控制权
?-e7e % acquisition of fixed assets 购置固定资产
SOVj Eo4'3 acquisition of shell “买壳”
>Q;
g0\I_ acquisition price 收购价
O?CdAnhQc` act of God 天灾
R7lYu\mA acting partner 执事合伙人
WFouoXlG0 active market 买卖活跃的市场；交投畅旺的市场；旺市
Te# ]C n| active partner 积极参与的合伙人
PPEq6} active trading 交投活跃
>-!r9"8@ actual circulation 实际流通
d$pYo)8o({ actual cost 实际成本
1\/{# c actual expenditure 实际开支；实际支出
OY: u',T actual income 实际入息；实际收入；实际收益
w4UD/zO actual market 现货市场
0; 7#ji
actual price 现货价；实际价格
KYp[G s actual profit 实际利润
U_]=E<el actual quotation 实盘；实际价位；实际报价
alFNSRY actual year basis 按实际年度计算
Tr~sieL actuals 实货
$!f !,fw+ actuarial investigation 精算调查
42&v % ;R actuarial principle 精算原则
}3Qc 24` actuarial report 精算师报告
+p9-
.YM Actuarial Society of Hong Kong 香港精算学会
?=<~^Lk actuarial valuation 精算师估值
}MP>]8Aq actuary 精算师
p! _[qs ad referendum agreement 暂定协议；有待覆核的协定
n +2%tW ad valorem duty 从价税；按值征税
"Ht '{ & ad valorem duty system 从价税制
P1MvtI4gm ad valorem fee 从价费
\^jjK,OK ad valorem tariff 从价关税
; +a2\j+ additional allowance 额外免税额
Q^L)
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EkjgNEXq additional assessable profit 补加应评税利润
\/ErPi=g additional assessment 补加评税
V^WU8x additional commitment 额外承担
/'ZKS T4 additional commitment vote 额外承担拨款
w9MoT.kI} additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
1c$vLo832 additional dependent parent allowance 供养父母额外免税额
wjrG7*_Y4v additional provision 额外拨款
V4|uas{0I: additional stamp duty 附加印花税
,[* ;UR additional tax 补加税罚款；补加税款
V,Q4n%h1. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ziiwxx_ adjudged bankrupt 被裁定破产
"oR@JbdX adjudicated bankrupt 裁定破产人
@ &pqt6/t adjudication fee 裁定费；评定印花税额手续费；评估契据费
-\4zwIH adjudication of bankruptcy 裁定破产；宣告破产
Br!9x {q* adjudication of insolvency 裁定无力偿还债务
k2r 3dO@q adjusted actual 经调整的实数；调整后的实数
Q,gLi\siI adjusted current assets 经调整的流动资产；调整后的流动资产
4 j X3lq| adjusted figure 经调整的数字；调整后的数额
x: fW~!Xc6 adjusted liabilities 经调整的负债；调整后的负债
7CGyC[[T~ adjusted loss 经调整的亏损；调整后的亏损
z8"7u /4v{ 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
gv| "OlB adjusted profit 经调整的利润；调整后的利润
r{_ >ldjq adjusted surplus 经调整的盈余额；调整后的盈余额
E8ta |D adjusted value 经调整的价值；调整后的价值
nn +_TMu adjustment 调整；修订；理算〔保险〕
u#@RM^738d adjustment centre 调剂中心
2z\e\I adjustment lag 调整过程的时间差距；调整时差
MG{l~|\x) adjustment mechanism 调整机制
I-DXb
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8PBvV[ adjustment process 调整过程；调整程序
Z+4D.bA adjustment range 调整幅度
T7[NcZ:I administered exchange rate 受管制汇率
WF[bO7: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
? s2^zT administration expenses 行政费用
Su7bm1 administration fee 手续费；行政费
LHkQ'O0 administration in bankruptcy 破产管理
=^tA_AxVw administration order 遗产管理令
iX "C/L|JN administrator 管理人；遗产管理人
s2REt$.q administrator of the estate 遗产管理人
6KRO{ QK admission of debt 债项承认书
[%pRfjM admission of proof 接纳债权证明
g<wRN#B advance 放贷款项；垫付款项；预支款项；预付款项
n<7u>;SJQ advance account 暂支帐目；预付款帐户
nS9wb1Zl advance compensation 预付补偿金
_MuZ4tc advance from shareholder 股东垫款
02=ls V!U advance pending reimbursement 预支以待日后付还
r@kP* advanced economy 先进经济体系
|ZiC`Nt advancement 预付；预付财产
2YlH}fnH advances warrant 垫款令
j.%K_h?V5 advancing 贷出
H
C0w;MG) adverse balance 逆差
?6"{!s{ v adverse exchange 逆汇
4<gb36)|4 advertisement addressed to shareholders 在报章刊登的致股东通告
Gh\q^?} advice for collection 托收通知书
! 5S d2<N advice of drawing 提款通知书；汇票通知书
y >+mc7n advice of payment 付款通知
?!'Zf Q:zK Advisory Committee [Securities and Futures Commission]
iM]o"qOQm 谘询委员会〔证券及期货事务监察委员会〕
!h`kX[: Advisory Committee on Diversification 经济多元化谘询委员会
KzV 2MO-$ affidavit 誓章；遗产申报誓章
( Un_!) affidavit of no receipt 述明无收款的誓章
,r8Tbk]m affiliate 联号；联营公司；附属公司
\r {W affiliated company 附属公司；联号；联营公司
_S` o1^Ad affirmation [estate duty] 非宗教式宣誓〔遗产税〕
CU)|-*uiK affordability 负担能力
3\:y8 | African Development Bank [AfDB] 非洲开发银行
'hqBo| after-acquired property 事后取得的财产
&J P-O60 after-hours dealing 市后交易
5Qh?>n>* after-tax profit 税后盈利；税后利润；税后溢利
}`\/f agency agreement 代理协议
eOI (6U! agency expenses 代理机构的开支
C AD@ XZSh agency fee 代理费
SF[FmN!^^ Agency Law 《代理法》
t#i,1aHA agent 代理人；承销人
n6<V+G)T agent of company 公司代理人
SUM4Di7 agent's fee 代理人费；经纪费
#oni:] E!m aggregate 总计；总数；总体数字
{Ui =b+ aggregate amount 总款额；总额
jE\Sm2G9 aggregate assets and liabilities 总体资产与负债
] )}( k aggregate at constant price 按固定价格计算的总体数字
cC'x6\a aggregate demand 总需求
&#yR ;{ aggregate gross position 总持仓量
Y>+y( ck aggregate limit 总限额
N!2Rl aggregate of salaries tax 合计薪俸税
U#&7p)4( aggregate performance 总体表现；总体业绩
;j8 )KC aggregate supply 总体供应
3?n>yS aggregate surplus 总盈余
w= P 9FxB aggregate total 整体总额
L+}n@B aggregate value 总值；合计价值
Iw<i@=V aggregated basis 合计基准
tptN6Isuh aggregated net chargeable income 合计应课税入息实额
OTDg5:> aggregation 合并计算；合计；总和
H1n1-!%d aggregation of incomes of husband and wife 夫妇入息合并计算
N MOut@ aggregation of property 财产的总和
QPt Gdd agio 差价；贴水
}g7]? Ee 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》
n\z,/'d" Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{gbn/{ 《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;Z0`mdz Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:Bu2,EL*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》
L|@y&di Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
qqrq 11W 《香港政府和大韩民国政府关于相互促进和保护投资协定》
svf|\p>]H agreement for a settlement 授产协议
j z58E} agreement for assignment 转让协议
Y 5ZZ3Ati agreement for sale 售卖协议；买卖协议
c(;a= n(E# agreement for sale and purchase 买卖协议
Rp7ntI: agreement for the payment of interest 支付利息协议
)B,|@y nu agreement for the repayment of money 还款协议
a2Pf/D]n agreement of reinsurance 再保险协议
,J U@ |` Agricultural Bank of China 中国农业银行
G)v
#+4 air passenger departure tax 飞机乘客离境税
W6 H,6v Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
l<0}l^C. airport tax 机场税
X4l@woh%
alcohol duty 酒精税
^j#rZ;uc
alienation 让与；让渡；转让
YQJ==C1 alimony 生活费；赡养费
U8qtwA9t All Ordinaries Index [AOI] 所有普通股指数
;2' q_Btk4 all risks 全险；综合险
a<}#HfC;' All Sales Record for Stock Market 《股票市场成交报告》
]0hrRA` Allied Capital Resources Limited 新联财务有限公司
Mj[ f~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
JR CrZW} allocation letter 拨款信件
AdRX`[ik allocation of fund 分配款项；预留款项
Q ' _z<V allocation of profit 利润分配；溢利分配
l2N]a9bq@ allocation warrant 拨款令
;4N; D allotment 分配；配股
*HE uorl allotment notice 股份配售通知；配股通知
sBrI}[oyx allotment of shares 股份分配
q[`j`8YY!R allowable 可获宽免；免税的
F1L:,.e` allowable business loss 可扣除的营业亏损
rV0 8ad allowable expenses 可扣税的支出
V3 ~~ allowance 免税额；津贴；备抵；准备金
.9Y)AtJTS allowance for debts 债项的免税额
i[ wb0yL allowance for depreciation by wear and tear 耗损折旧免税额
_6 ay-u allowance for funeral expenses 殡殓费的免税额
23 ~ Sjr
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
>4t+:Ut: allowance for repairs and outgoings 修葺及支出方面的免税额
R<OI1,..r allowance to debtor 给债务人的津贴
4:g R r
alteration of capital 资本更改
J9~ g|5 alternate trustee 候补受托人
| 4'Y/re amalgamation 合并
s% <e D ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\hCH>*x< ambit of charges 征税范围；收费范围
{%_L=2n6 amended valuation 经修订的估值
"etPT@gF American Commodities Exchange 美国商品交易所
j~*L~7 American Express Bank Limited 美国运通银行
W.kM7z>G American Stock Exchange 美国证券交易所
6{txm+U amortization 摊销
itC-4^ amount due from banks 存放银行同业的款项
Ja9e ^`i; amount due from banks abroad 存放海外银行同业的款项
D 9M:^ amount due from holding companies 控股公司欠款
n=[/Z ! amount due from local banks 存放本港银行同业的款项
Y k=PS[ f amount due to banks 银行同业的存款
"I(xgx* amount due to banks abroad 海外银行同业的存款
i':C)7 amount due to holding companies 控股公司存款
cTG|fdgMW amount due to local banks 本港银行同业的存款
IIbYfPiO amount due to outport banks 外埠银行同业的存款
h<$MyN4]g amount for note issue 发行纸币的款额
i[ mEi| amount of bond 担保契据的款额
w K}T`*k amount of consideration 代价款额
6i}iAP|0 amount of contribution 供款数额
s_mS^`P7 amount of indebtedness 负债款额
yj\Nkh amount of principal of the loan 贷款本金额
c"[cNZo amount of rates chargeable 应征差饷数额
:Y [LN amount of share capital 股本额
<i,U )Tt^C amount of sums assured 承保款额
)= =Jfn y amount of variation 变动幅度
#'y#"cmQ. amount of vote 拨款数额
4ecP*g amount payable 应付款额
<)3u6Vky9 amount receivable 应收款额
0=?<y'= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@Z12CrJ analysis 分析
P
Y ancillary risk 附属风险
t2)rUWg annual account 周年帐目；周年帐目报表；年度决算；年结
5 k.oW= annual accounting date 年结日期
~;N^g4s annual allowance 每年免税额；年积金；年度津贴；年津
>Z5gSs0 annual balance 年度余额
:\|SQKD annual disposable income 每年可动用收入
9E6_]8rl annual estimates 周年预算
`E>1>' annual fee 年费
Ig
f&l` \ annual general meeting 周年大会
RN e^;
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76`8=!]R annual long-term supplement 长期个案每年补助金
}9FSO9*&} annual pensionable emolument 可供计算退休金的年薪
3U0`,c\ao* annual report 年报
[C'JH//q*t Annual Report on the Consumer Price Index 《消费物价指数年报》
?U2< annual return 周年报表；周年申报表；每年报税表格
3qf
Y m}d Annual Return Rules 《周年报表规则》
ZusEfh? annual review of consumer prices 每年消费物价回顾
P(f0R 8BE annual roll-forward basis 逐年延展方式
"/ wyZ annual salary 年薪
h-[VH% annual statement 年度报表；年度决算表
$ 69oV: 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
=o$sxb
E( annuitant 年金受益人
y]f"@9G# annuity 年金
2I,^YWR annuity contract 年金合约
9J2NH|]c annuity on human life 人寿年金
++^l]8 antecedent debt 先前的债项
B&n<M]7 ante-dated cheque 倒填日期支票
c_4[e5z anticipated expenditure 预期开支
0E3[N:s anticipated net profit 预期纯利
0"pAN[=K@ anticipated revenue 预期收入
G U( _ anti-inflation measure 反通货膨胀措施
`)_dS&_\ anti-inflationary stance 反通货膨胀立场
6;ixa
hZV apparent deficit 表面赤字
N(F p0 apparent financial solvency 表面偿债能力
{A05u3} apparent partner 表面合伙人
' ZDp5pCC; application for personal assessment 个人入息课税申请书
oY933i@l)P application of fund 资金应用
v]B 3m application to release as liquidator and to destruct the books of accounts and documents
G?Q3/y( 申请免除清盘人职务及毁灭帐簿与文件
N/MUwx;P appointed actuary 委任精算师
8 ; 0A
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e?8HgiP- appointed trustee 委任的受托人
' /^q J7eb appointer 委任人
=4FXBPoQK apportioned pro rata 按比例分摊
;wz^gd h; apportionment 分配；分摊
n $$SNWgM Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
tp6 3@L|Q apportionment formula 分摊方程式
n(;|q&3 apportionment of estate duty 遗产税的分摊
SAy=WV appraisal 估价；评估
pHLB = r appreciable growth 可观增长
hEKf6 # appreciable impact 显着影响
Z{]0jhUyNh appreciable increase 可观增长
7$CBx/X50) appreciation 增值；升值
HTX?,C_ appreciation against other currencies 相对其他货币升值
Brf5d T49 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
PoG-Rqe appreciation tax 增值税
E2R&[Q"% appropriation 拨款；拨用；拨付
6ZP(E^. appropriation account 拨款帐目
LG9+y Appropriation Bill 拨款法案
l1BtI_7p appropriation-in-aid system 补助拨款办法
{>hC~L?6 approved assets 核准资产
W3MJr& p approved basket stock 认可一篮子证券
xMT Kf+7 approved budget 核准预算
> 7jbgHB approved charitable donation 认可慈善捐款
r]:(Vk]| F approved charitable institution 认可慈善机构
{zQ8)$CQ approved currency 核准货币；认可货币
ChGYTn`X approved estimates 核准预算
au:
fw approved estimates of expenditure 核准开支预算
/_I]H approved overseas insurer 核准海外保险人
UQ?XqgUM approved overseas trust company 核准海外信托公司
Ya3C#= approved pooled investment fund 核准汇集投资基金
tX_R_]v 3 approved provident fund scheme 认可公积金计划
a7r% X - approved provision 核准拨款
;f #v0W `5 approved redeemable share 核准可赎回股份
PQ5QA61 approved regional stock 认可地区性证券
xhV O3LW' approved retirement scheme 认可退休金计划
aX)I3^ar approved subordinated loan 核准附属贷款
,JAx
?Xb arbitrage 套戥；套汇；套利
6-$jkto arbitrageur 套戥者；套汇者
pwL ;A3$| arbitrary amount 临时款项
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$J>9k arrangement 措施；安排；协定
49GkPy#]L= arrears 欠款
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arrears of pay 欠付薪酬
"{@A5A arrears of revenue 逾期未收税款；逾期未收的帐项
9K{%vK articles of association 组织章程；组织细则；组织章程细则
47+&L Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
u0|8Tgf ascertainment of profit 确定利润
}B\a<0L/ "Asia Clear" “亚洲结算系统”
g{OwuAC_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
m% -g ~q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
f$e[u
E r Asian Development Fund [ADF] 亚洲发展基金
7puFz4+f Asian dollar bond 亚洲美元债券
a,
k'Vk { Asian dollar market 亚洲美元市场
o Hd FMD@ Asian dollar rate 亚洲美元利率
!t$'AoVBq Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
r`W)0oxD Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
]zE;Tw.S asked price 沽盘；喊价；索价；卖方报价
[^Os kJ4 assessable income 应评税入息
*W,]>v0%T assessable loss 应评税亏损
.}t~'*D assessable profit 应评税利润
A9I{2qW9+Z assessable value 应评税值
#5cEV'm; assessed profit 估定利润
Cl; oi}L assessed value 经评估价值
UO0{): w> assessment 评税；评定；估价；评税单
iU$] {c2;A assessment number 评税编号；估价编号
{.?ZHy\Rk assessment of additional tax 补加税评税
x+ Ttl4 assessment of performance 业绩评估；实绩评价
H?<N.Dq Assessor 评税主任
WIC/AL' asset price bubbles 资产价格泡沫
0^I|u t4 asset-backed securities 具资产保证的证券
C7lH]`W|/ assets accretion 资产增值
'\Giv!> assets and liabilities 资产与负债
tI tX y assets betterment statement 资产递增表；资产改进表
[I '0,y assets lending 实物放款；有抵押贷款
nw -xSS{ assets of the company passing on the death 死者去世时转移的公司资产
gw#5j W\ assets pledged as security for liabilities 用作负债抵押的资产
Xe wVcRo assets portfolio 资产投资组合
g7}Gip}.> assets price 资产价格
TSTl+W assets quality 资产质素
]zj9A]i:a assets realization 资产变现
R "n 5 assets refinancing arrangement 资产再集资安排
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`[(kz= assets securitization 资产证券化
Dv| #u|iw assets situated outside Hong Kong 在香港以外地方的资产
@mOH"acGn? assets stripping 削减资产；拆卖资产
k;K)xb[w | assets value 资产值
U
9_9l7&r assignee 承让人
UW N*j_9i assignment 转让；转让书；转让契
PDJr<E? assignment of interest 权益转让
E7t+E)= 8 assignment of letters patent and trade mark 专利证书及商标转让
d"}k!
0m assignment of property 物业转让；物业转让书
zKw`Md assignment right 转让权
HG^ B#yX assignor 转让人
Isvx7$Vu+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
6h|q'.Y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
z.7cy@N6 associate member 附属会员
PmkR3<=leg associated body corporate 相联法人团体
\Jx04[= associated company 相联公司；联属公司
K K& rb~ associated corporation 相联法团
Aw}"gpL Association of Chartered Certified Accountants [ACCA] [United Kingdom]
od IV:( 公认会计师公会〔英国〕
d/PiiiFf, Association of Futures Exchange Brokers 香港期货经纪协会
x'+ T/zw Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
.>= (' - association of underwriters 承保人组织
<e Th assumption of control 接管
7&t-pv92* assurance 担保；保险；转易；转易书
^T*? >%` assurance of interest 权益的转易
![`Ay4AZ@a at 19XX price 按一九ＸＸ年价格计算
vI:;A/& at a discount 按赔价计算；按贴水价格计算；打折扣
AqWUwK9T at a premium 按溢价计算；按升水价格计算
0H6(EzN at call 通知付款；按通知
ozmrw\_}[ at constant market price 按固定市价计算
UJD 0K]s at constant price 按固定价格计算
(U&tt]| at cost 按成本计算
$;1#To at current market price 按当时市价计算；按现时市价计算
3,p]/Z_ at current price 按当时价格计算；按现时价格计算
+MR.>" at factor cost 按要素成本计算；按生产要素成本计算
2)G
%)' at money-of-the-day price 按付款当日价格计算
-e_hrCW&9 at or better 按指定或较佳价位〔买卖指令〕
3kw,(-'1 at par 按面值计算；平价
f[@77m* at sight 见票即付
XG}C+;4Aw at the close 按收市盘
D? ;"9e% at the opening 按开市盘
~Mx!^ attestation 见证；见证条款
:}5j##N at-the-money option 平价期权
&ib5* 4! attorney 受权人；受托代表人
,5i ` -OI attornment 新拥有人承认书
`b Fff %_ attributable profit 可归属利润
I KqQ>Z-q~ attributable share value 可归属股份价值
S)cLW~=z Auckland Stock Exchange 奥克兰证券交易所
I9/W;#
*~ auction 拍卖
?{/4b:ua auctioneer 拍卖商
/ :
L ?~ audit 审计；核数
wG~`[>y ( Audit Commission 审计署
3vuivU.3 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
"3Uv]F 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
!Fca~31R' audit review 帐目审查
P^ A!.}d Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{9?Jj A audited account 审计帐目；经审计的帐目
uD}2<$PP audited annual account 经审计的周年帐目
fmQ_P.c audited balance sheet 经审计的资产负债表
@OV| ]u auditor 核数师；核数主任；审计师
*AG#316 auditor's certificate 核数师证明书；审计师证明书
<oR a3Gi(% auditor's report 核数师报告；审计师报告
q;R],7R e Aussie bond 澳元债券
;|p BFKx austerity budget 紧缩预算
,=UK}*e" Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
E0Y-7&Fv Australia All Ordinaries Index 澳洲所有普通股票指数
RTE8 Uq36 Australian Dollar [AUD] 澳元
RX>xB Australian Options Market 澳大利亚期权市场
m+b): Australian Securities Commission 澳洲证券事务监察委员会
gnFr}L&j Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~ DBcIy? Australian Stock Exchange 澳大利亚证券交易所
\SN&G `o< Austrian Schilling [ATS] 奥地利先令
\?Z{hmN authentication 认证；鉴证
W }8'Pf authority to purchase 委托购买证；委购书
W ?qmp|YD authorization 认可；核准；授权；授权书
"Om=N@? authorization by direction 指示授权
q@Zn|NR authorization by instruction 指令授权
GR
+[UG authorization by warrant 令状授权
z2MWN\?8 authorization of unit trust 单位信托的认可
:# .<[ authorized agent 指定代理人
u])b,9&En authorized capital 法定资本
ZG>PQA authorized clerk 出市员
K@sV\"U(*E authorized dealer 认可交易商
IEXt: authorized financial institution 认可财务机构
N!ls j
\- authorized fund 认可基金
P#R R9 >Q authorized fund house 获授权的基金公司；认可基金公司
^Y@\1fX 4e authorized institution 认可机构
SL khC R authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
xfpa]Z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,5| &A authorized insurer 获授权保险人；获认可承保人
E8pB;\Z( authorized investment 特准投资项目
6{"$nF] authorized person 获授权人
v:!Z=I}> authorized representative 获授权代表
A;*d}Xe&J authorized share capital 法定股本
S #MZV@nGF automated quotation system 自动报价系统
M!/Cknm Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
\!k1a^ZP 自动交易系统〔香港期货交易所有限公司〕
%5eY' automatic adjustment mechanism 自动调整机制
8d O! automatic adjustment system 自动调整系统
+?:7O=Y Automatic Clearing House 自动票据交换所
*QwY]j%^ automatic exchange rates accumulation system 自动化汇率累集系统
X' d9[). Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
i>D.!x automatic teller machine [ATM] 自动柜员机
$"FQj4%d autopay 自动转帐
'^No)n\` available assets 可用资产
!9[>L@#G available fiscal reserve 现存财政储备
3on7~*
available profit 可用利润
VtnRgdJ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
> +JqA7K average 平均；平均数；海损
5_- (<B average basic salary 平均基本薪金
eO?p*"p" F average consumer expenditure 平均消费开支；一般消费开支
s$cK(S# average cost 平均成本
)6q,>whI] average cost of land production 增辟土地平均成本
#:[t^} average daily turnover 平均每日成交额
)2bvQy8K average daily wage rate 平均每日工资率
~F4fFQ-yy average expenditure pattern 平均开支模式
v hp Npgz average growth rate 平均增长率
pi
Z[Y
5OE average net fixed assets 固定资产平均净值
MCS8y+QK average of relatives 相对价格平均数
;D:9+E<>a average price 平均价格
7*
yzEM average propensity to consume 平均消费倾向；一般消费倾向
*~t6(v? average propensity to save 平均储蓄倾向；一般储蓄倾向
v.pBX< average rate 平均率
tn Pv70m average revenue 平均收入；平均收益
d/BM& r average stock 平均库存；平均存货
LcUh;=r}& average yearly rent 平均年租
I1pWaQ0 avoidance of double taxation 避免双重课税
E dlTdn@A avoidance of tax 避税
