A:
mqc Z3lsv A share Ａ股；甲类股份
]p.f*] abatement of tax 减税；减扣免税额
l'8 TA~ ABN AMRO Bank N.V. 荷兰银行
=QO[zke: above-the-line expenditure 线上项目支出；经常预算支出
fv'P!+)t above-the-line receipt 线上项目收入；经常预算收入
Dk6\p~q ABSA Asia Limited 南非联合亚洲有限公司
/1
%0A absolute change 绝对数值变更
-2Cf)>`v absolute expenditure 实际开支
w/D m absolute guideline figure 绝对准则数字
K T72D absolute interest 绝对权益
5kZ yiC* absolute order of discharge 绝对破产解除令
84\o7@$# absolute profit margin 绝对利润幅度
`mTxtuid{ absolute value 实值；绝对值
`l#$l3v+ absolutely vested interest 绝对既得权益
QHz 76i!=> absorbed cost 已吸收成本；已分摊成本
,/U 9 v~ absorption 吸收；分摊；合并
ri V/wN9C absorption rate 吸收率；摊配率；分摊率
8=A KOOU7> ACB Finance Limited 亚洲商业财务有限公司
~7lvY+k)< acceptable form of reciprocity 合理的互惠条件
<?}g[ ]i acceptable rate 适当利率；适当汇率
0|vWwZq acceptance agreement 承兑协议
2n:J7PGD acceptance for honour 参加承兑
qz SI cI acceptor 承兑人；接受人；受票人
Zpd>' ${4 acceptor for honour 参加承兑人
2Y jysn accident insurance 意外保险
=W^L8!BE' Accident Insurance Association of Hong Kong 香港意外保险公会
)O(Gw-jWE accident insurance scheme 意外保险计划
3<E$m * accident year basis 意外年度基准
.]l2)OlLQ accommodation 通融；贷款
Ci:QIsu* accommodation bill 通融票据；空头票据
L%Hm# eFx accommodation party 汇票代发人
<xNM@!'\h account balance 帐户余额；帐户结余
DQQjx>CK account book 帐簿
IKp x~ account collected in advance 预收款项
FeRuZww._J account current book 往来帐簿
64s;6= account of after-acquired property 事后取得的财产报告
/aE Q3 x account of defaulter 拖欠帐目
bx6}zkf& account payable 应付帐款
tC~itU=V account payee only [A/C payee only] 只可转帐；存入收款人帐户
0R%58, R account receivable 应收帐款
t!C-G+It account receivable report 应收帐款报表
F+r6/e6a account statement 结单；帐单；会计财务报表
2 p[3Ap account title 帐户名称；会计科目
I k)Q0_<a accountant's report 会计师报告
"& |2IA Accountant's Report Rules 会计师报告规则
:HQ/vVw'"9 accounting and auditing procedure 会计与审计程序；会计与核数程序
|{"7/~*[ Accounting Arrangements 《会计安排》
!A0bb J accounting basis 会计基础
rnaDo\5 accounting by Official Receiver 破产管理署署长呈交的帐目
h :90K Accounting Circular 《会计通告》
T ua
@w+
accounting class 会计类别
DZZt%n8J accounting date 记帐日期；会计结算日期
4 l(o{{ accounting for money 款项核算
*r3vTgo$ Accounting Officer 会计主任
y~ LVK8 accounting period 会计报告期；会计期
cv1L!Ce, accounting policy 会计政策；会计方针
go5!zSs accounting practice 会计惯例
7NEn+OI4 accounting principle 会计准则
AV!
cCQ accounting record 会计记录
,"ZlY}!Gn accounting report 会计报告
+y(h/NcQ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
v[GHqZ Accounting Society of China 中国会计学会
g/gLG:C accounting statement 会计报表
wUn dNE
accounting system 会计制度；会计系统
YT8`Vz$ + accounting transaction 会计事项；帐务交易
8A_(]Q accounting treatment 会计处理
{`55nwd accounting year 会计年度
(7
iM IY accretion 增值；添加
Xs_y!l accrual 应计项目；应累算数目
&[pw LYf7 accrual basis 应计制；权责发生制
\)WjkhG<w# accrual basis accounting 应计制会计；权责发生制会计
0<k!F3 = accrue 应累算；应计
oc Uu accrued benefit 应累算利益
u6RHn;b accrued charges 应计费用
.ji%%f accrued cumulative preference share dividend 应累算的累积优先股股息
j=4>In?x accrued expenses 应累算费用
,Fiiw accrued interest payable 应付利息；应计未付利息
#\QC% "%f accrued interest receivable 应收利息；应计未收利息
voE c'JET accrued right 累算权益
_>I5Ud8(- accruing profit 应累算的利润
]Hq%Q~cE accumulated fiscal reserve 累积财政储备
".IhV<R accumulated profit 累积利润；滚存溢利
.}s a2- accumulated reserve 累积储备
9b6h!( accumulation of surplus income 累积收益盈余
"Q4{6FH+mB acquired assets 既得资产
\PJ89u0 acquisition 收购；购置；取得
iL<O|' be acquisition cost 购置成本
I^=M>_ s4 acquisition expenses 购置费用
"?-s
Qn acquisition of 100% interest 收购全部股权
*uR'eXW acquisition of control 取得控制权
cB^lSmu5 acquisition of fixed assets 购置固定资产
Gx($q;8 acquisition of shell “买壳”
Sq%R acquisition price 收购价
vD t? N9 act of God 天灾
*fZ'#C~x acting partner 执事合伙人
g.Q ? Z{ active market 买卖活跃的市场；交投畅旺的市场；旺市
|1R @Jz` active partner 积极参与的合伙人
> { Q2S active trading 交投活跃
6yqp<D0SP) actual circulation 实际流通
'z/hj>B< actual cost 实际成本
XlPy(> actual expenditure 实际开支；实际支出
\&0NH=*^ actual income 实际入息；实际收入；实际收益
>{Djx actual market 现货市场
>E3OYa?G actual price 现货价；实际价格
*6DKU CA/ actual profit 实际利润
J%' |IwA actual quotation 实盘；实际价位；实际报价
t[Q\T0E actual year basis 按实际年度计算
AsOI`@FV actuals 实货
~7g6o^A> actuarial investigation 精算调查
Sr IynO actuarial principle 精算原则
SbY i|V,H actuarial report 精算师报告
\&fK 8H1 Actuarial Society of Hong Kong 香港精算学会
b._pG (o1 actuarial valuation 精算师估值
; V8 =B8w actuary 精算师
t)h3G M ad referendum agreement 暂定协议；有待覆核的协定
X@rAe37h+ ad valorem duty 从价税；按值征税
RWYA` ad valorem duty system 从价税制
="4 )! ad valorem fee 从价费
KMa?2cJH# ad valorem tariff 从价关税
va\cE*,@ns additional allowance 额外免税额
PQ" Dl =, additional amount for unexpired risk 未过期风险的额外款额
h.NA$E?7 additional assessable profit 补加应评税利润
`fXcW) additional assessment 补加评税
rE
8-MB additional commitment 额外承担
Rd/!CJ@g additional commitment vote 额外承担拨款
lCXo+|$?s additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3c)xNXq m additional dependent parent allowance 供养父母额外免税额
} 2KuY\5\i additional provision 额外拨款
uP:'e 8 additional stamp duty 附加印花税
f|!zjX` additional tax 补加税罚款；补加税款
7-)KT BFL Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~<-i7u M adjudged bankrupt 被裁定破产
Gwe9<
y adjudicated bankrupt 裁定破产人
zK v}J adjudication fee 裁定费；评定印花税额手续费；评估契据费
}/|1"D adjudication of bankruptcy 裁定破产；宣告破产
3 }XS| Y adjudication of insolvency 裁定无力偿还债务
t V</ x0# adjusted actual 经调整的实数；调整后的实数
}I"^ WCyH adjusted current assets 经调整的流动资产；调整后的流动资产
(Q&Z/Fe adjusted figure 经调整的数字；调整后的数额
kq+L63fZ adjusted liabilities 经调整的负债；调整后的负债
HU H=Y; adjusted loss 经调整的亏损；调整后的亏损
;IyQqP#,< adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
q-'zZ# adjusted profit 经调整的利润；调整后的利润
8l6R.l
adjusted surplus 经调整的盈余额；调整后的盈余额
j1)w1WY0@ adjusted value 经调整的价值；调整后的价值
:7gIm|2"] adjustment 调整；修订；理算〔保险〕
{8eNQ-4I adjustment centre 调剂中心
_:J!
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q4{ 6@q adjustment mechanism 调整机制
o 0B`~7( adjustment of loss 亏损调整
gO29:L[t adjustment process 调整过程；调整程序
/1YqDK0 adjustment range 调整幅度
W>. qGK|l administered exchange rate 受管制汇率
UWz<~Vy Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
F{v+z8nW administration expenses 行政费用
NeYj[Q~xy administration fee 手续费；行政费
8WMC ~ administration in bankruptcy 破产管理
+u7mw<A
8 administration order 遗产管理令
dXZV1e1b&# administrator 管理人；遗产管理人
kAMt8 administrator of the estate 遗产管理人
cz afBO6 admission of debt 债项承认书
0oD? 4gn admission of proof 接纳债权证明
D?$f[+ advance 放贷款项；垫付款项；预支款项；预付款项
wNn6".S advance account 暂支帐目；预付款帐户
wml`3$"cf advance compensation 预付补偿金
s<:J(gD advance from shareholder 股东垫款
k7? (I U advance pending reimbursement 预支以待日后付还
Re`= B advanced economy 先进经济体系
u?!p[y6 advancement 预付；预付财产
cYK3>p
A advances warrant 垫款令
TWMD f advancing 贷出
x@yF|8 adverse balance 逆差
Z i^&x6y^ adverse exchange 逆汇
gqE{ advertisement addressed to shareholders 在报章刊登的致股东通告
@l 1 piz8 advice for collection 托收通知书
K:m b$YJ& advice of drawing 提款通知书；汇票通知书
\%UA6uj advice of payment 付款通知
JHcC}+H[ Advisory Committee [Securities and Futures Commission]
_("{fJ,A 谘询委员会〔证券及期货事务监察委员会〕
o`G@Je_}x Advisory Committee on Diversification 经济多元化谘询委员会
*x$\5;A affidavit 誓章；遗产申报誓章
H'+P7*k#M affidavit of no receipt 述明无收款的誓章
!I@"+oY < affiliate 联号；联营公司；附属公司
YQ&Xd/z- affiliated company 附属公司；联号；联营公司
fU ,sn5 zZ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
l78zS' affordability 负担能力
vNP,c]:% African Development Bank [AfDB] 非洲开发银行
Zx@{nVoYe~ after-acquired property 事后取得的财产
EI' ( after-hours dealing 市后交易
N/(&&\3 after-tax profit 税后盈利；税后利润；税后溢利
OX!9T.j agency agreement 代理协议
QM
O OJA agency expenses 代理机构的开支
p tMysYT' agency fee 代理费
;sDFTKf Agency Law 《代理法》
Pl
U!-7 agent 代理人；承销人
{A{ =RPL agent of company 公司代理人
:*1bhk8~ agent's fee 代理人费；经纪费
fn)c&|aCt aggregate 总计；总数；总体数字
mjf U[2 aggregate amount 总款额；总额
qjuX1 6o aggregate assets and liabilities 总体资产与负债
H'GyWG|Wx aggregate at constant price 按固定价格计算的总体数字
{/N4/gu aggregate demand 总需求
))<3+^S0V\ aggregate gross position 总持仓量
$w{ #o E aggregate limit 总限额
v*k TTaU& aggregate of salaries tax 合计薪俸税
VHJOj aggregate performance 总体表现；总体业绩
F]x o * aggregate supply 总体供应
VUk2pEGO. aggregate surplus 总盈余
VB\oK\F5z aggregate total 整体总额
al1Uf]xh aggregate value 总值；合计价值
5F $W^N aggregated basis 合计基准
smJ%^'x aggregated net chargeable income 合计应课税入息实额
|nIm$ p' aggregation 合并计算；合计；总和
7i`8 c =. aggregation of incomes of husband and wife 夫妇入息合并计算
:`25@<*u aggregation of property 财产的总和
-W2 !_ agio 差价；贴水
!ce5pA 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》
ZdfIe~Oni Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
lIz"mk
《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》
s-[ _% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
xD m^f^}> 《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》
=JY9K0S~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
J" # o #~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
&jr'vS[b agreement for a settlement 授产协议
F|9
W 7 agreement for assignment 转让协议
Qn_*(CSp agreement for sale 售卖协议；买卖协议
h5>JBLawQP agreement for sale and purchase 买卖协议
"9aiin agreement for the payment of interest 支付利息协议
;
7k@_ agreement for the repayment of money 还款协议
<GT&q <4w agreement of reinsurance 再保险协议
-:&qNY: Vp Agricultural Bank of China 中国农业银行
/aP4'U8ov air passenger departure tax 飞机乘客离境税
Y;G+jC8
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
N^H~VG&D( airport tax 机场税
ew N!7 alcohol duty 酒精税
B[}#m'Lv alienation 让与；让渡；转让
})%WL;~ alimony 生活费；赡养费
pb t/i+! All Ordinaries Index [AOI] 所有普通股指数
L'M'I0"/ all risks 全险；综合险
$ 5Jo %K% All Sales Record for Stock Market 《股票市场成交报告》
30 bScW<08 Allied Capital Resources Limited 新联财务有限公司
:A.dlesv6 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/Ii a >XY allocation letter 拨款信件
4vQ]7`I.f allocation of fund 分配款项；预留款项
C;QIp6"1 allocation of profit 利润分配；溢利分配
0x*L"HD allocation warrant 拨款令
_gxI=EYi allotment 分配；配股
F6`$5%$M;? allotment notice 股份配售通知；配股通知
8K=sx @l allotment of shares 股份分配
1--_E,Su> allowable 可获宽免；免税的
Ep)rEq6 allowable business loss 可扣除的营业亏损
zo4 IY`3 allowable expenses 可扣税的支出
XDRw![ H,~ allowance 免税额；津贴；备抵；准备金
M:YtW5{ allowance for debts 债项的免税额
Z(k7&^d allowance for depreciation by wear and tear 耗损折旧免税额
)OpB\k allowance for funeral expenses 殡殓费的免税额
NBU[> P allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\$Lr L allowance for repairs and outgoings 修葺及支出方面的免税额
E]/` JI'% allowance to debtor 给债务人的津贴
S2T~7- alteration of capital 资本更改
&;I=*B~kE$ alternate trustee 候补受托人
4Hc+F( amalgamation 合并
q$7SJ.pF ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
R9%Um 6 ambit of charges 征税范围；收费范围
~`~mnlN amended valuation 经修订的估值
))JbROBU, American Commodities Exchange 美国商品交易所
>VIb|YA American Express Bank Limited 美国运通银行
XR3=Y0YDf American Stock Exchange 美国证券交易所
kqdF)Wa am amortization 摊销
XpFW(v amount due from banks 存放银行同业的款项
;n0VF77>O amount due from banks abroad 存放海外银行同业的款项
J=Q?_$ xb} amount due from holding companies 控股公司欠款
u2}zRC= amount due from local banks 存放本港银行同业的款项
v0v%+F#>@ amount due to banks 银行同业的存款
H =,0p amount due to banks abroad 海外银行同业的存款
sTv;Ogs. amount due to holding companies 控股公司存款
%iMRJ}8(7 amount due to local banks 本港银行同业的存款
ruiAEC<Ej amount due to outport banks 外埠银行同业的存款
pu3ly&T#a_ amount for note issue 发行纸币的款额
:!Ea .v amount of bond 担保契据的款额
HuzHXn) amount of consideration 代价款额
`t Z m amount of contribution 供款数额
csABfxib amount of indebtedness 负债款额
;iEr+ amount of principal of the loan 贷款本金额
" -bsWC amount of rates chargeable 应征差饷数额
4AA3D!$ amount of share capital 股本额
6d4)7PL amount of sums assured 承保款额
ZxW4 i amount of variation 变动幅度
2GkJ7 cL amount of vote 拨款数额
C ^ 2J< amount payable 应付款额
w% Vw*i6o amount receivable 应收款额
A"ApWJ 3 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
&b~if}vcb analysis 分析
Y;n;7M<F ancillary risk 附属风险
# ub! annual account 周年帐目；周年帐目报表；年度决算；年结
JzI/kH~ annual accounting date 年结日期
l.gt+e
annual allowance 每年免税额；年积金；年度津贴；年津
c0 }* $e annual balance 年度余额
q3T p /M. annual disposable income 每年可动用收入
I#?NxP\S annual estimates 周年预算
CI%4!K;{ annual fee 年费
uv>T8(w annual general meeting 周年大会
V m+e% annual growth rate 年增率；每年增长率
p{c+ +P5 annual long-term supplement 长期个案每年补助金
+eT1/x0 annual pensionable emolument 可供计算退休金的年薪
V) Oj6nD] annual report 年报
eksYIQZ] Annual Report on the Consumer Price Index 《消费物价指数年报》
!LDuCz
- annual return 周年报表；周年申报表；每年报税表格
=XbO Y[ Annual Return Rules 《周年报表规则》
PH$f DbC8 annual review of consumer prices 每年消费物价回顾
$d:>(_p=A annual roll-forward basis 逐年延展方式
"lU%Pm]> annual salary 年薪
GP|G[ annual statement 年度报表；年度决算表
ur*@TIvD 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
(`nn \) annuitant 年金受益人
+T\c <lJ9 annuity 年金
B{`4"uEb$G annuity contract 年金合约
ea7l:(C
annuity on human life 人寿年金
H#zsk*=QD antecedent debt 先前的债项
Dl/Jlsd@ ante-dated cheque 倒填日期支票
7=V s1TVc anticipated expenditure 预期开支
ci QG. ] anticipated net profit 预期纯利
"j(?fVx anticipated revenue 预期收入
R>
r@[$z+ anti-inflation measure 反通货膨胀措施
vbXZ Z anti-inflationary stance 反通货膨胀立场
_@-D/g apparent deficit 表面赤字
?<7o\Xk#{ apparent financial solvency 表面偿债能力
iobL6SUZ apparent partner 表面合伙人
5 *w
a application for personal assessment 个人入息课税申请书
#a : W application of fund 资金应用
Nhq & Sn2 application to release as liquidator and to destruct the books of accounts and documents
&2i3"9k 申请免除清盘人职务及毁灭帐簿与文件
7-*QF>w<a appointed actuary 委任精算师
IYb%f T appointed auditor 委任核数师；委任审计师
<|,0%bq)| appointed trustee 委任的受托人
8
oK;Tzh appointer 委任人
P8Nzz(JF apportioned pro rata 按比例分摊
aVI%FycYo apportionment 分配；分摊
eJh4hp;x Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
_4H}OGZI apportionment formula 分摊方程式
<X5'uve apportionment of estate duty 遗产税的分摊
3)5Gzn appraisal 估价；评估
6L`{oSX! appreciable growth 可观增长
Q $wa<` appreciable impact 显着影响
_!m_s5{ appreciable increase 可观增长
N9lCbtn(0x appreciation 增值；升值
OB-2x mZW appreciation against other currencies 相对其他货币升值
N001c)*7Q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
IO, kGUS appreciation tax 增值税
i Eh
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aq a%B appropriation account 拨款帐目
T!GX^nn*O Appropriation Bill 拨款法案
Z33&FUU appropriation-in-aid system 补助拨款办法
7.G1Q]6/ approved assets 核准资产
f{]eb1 approved basket stock 认可一篮子证券
GoVB1) approved budget 核准预算
G'*_7HD approved charitable donation 认可慈善捐款
zP[_ccW@ approved charitable institution 认可慈善机构
_3G;-iNX; approved currency 核准货币；认可货币
m %mA0r
approved estimates 核准预算
?B&Z x-krd approved estimates of expenditure 核准开支预算
! y1]S .; approved overseas insurer 核准海外保险人
% FN3/iM approved overseas trust company 核准海外信托公司
t6zc$0-j " approved pooled investment fund 核准汇集投资基金
B5- G.Z approved provident fund scheme 认可公积金计划
?52{s"N0> approved provision 核准拨款
'eKvt5&@ approved redeemable share 核准可赎回股份
vkQ81PEt approved regional stock 认可地区性证券
$-U d&sjn approved retirement scheme 认可退休金计划
LdSBNg#3 approved subordinated loan 核准附属贷款
. iDxq8l arbitrage 套戥；套汇；套利
vSu|!Xb] arbitrageur 套戥者；套汇者
pt`^4} arbitrary amount 临时款项
iti~RV, arrangement 措施；安排；协定
Q H_ 0U `3 arrears 欠款
o_!=-AWV arrears of pay 欠付薪酬
T2;%@Ghc arrears of revenue 逾期未收税款；逾期未收的帐项
hWzjn5w3 articles of association 组织章程；组织细则；组织章程细则
. kv/db Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$}{u6*u., ascertainment of profit 确定利润
_.E y_K_1 "Asia Clear" “亚洲结算系统”
=U:9A=uEvS Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Afpj*o Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Y Mes314" Asian Development Fund [ADF] 亚洲发展基金
+3@d]JfMh Asian dollar bond 亚洲美元债券
yQ^k%hHa Asian dollar market 亚洲美元市场
6mFH>T*jzH Asian dollar rate 亚洲美元利率
D)yCuw{M: Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@ y{i.G Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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Qk z( asked price 沽盘；喊价；索价；卖方报价
5 IK -V) assessable income 应评税入息
uVO*@Kj+ assessable loss 应评税亏损
3$]SP1M c( assessable profit 应评税利润
1x\Vz\ assessable value 应评税值
M 5mCG assessed profit 估定利润
W%/lBkP assessed value 经评估价值
! 11x&Db assessment 评税；评定；估价；评税单
y:FxX8S$'e assessment number 评税编号；估价编号
ER z@o_ assessment of additional tax 补加税评税
w"- ' assessment of performance 业绩评估；实绩评价
AnB]f~Yjl Assessor 评税主任
Q v3g
4iJ asset price bubbles 资产价格泡沫
R.(cGZS asset-backed securities 具资产保证的证券
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=V assets accretion 资产增值
q>$[<TsE&} assets and liabilities 资产与负债
I'23$IzPA assets betterment statement 资产递增表；资产改进表
n@3(bl5{ assets lending 实物放款；有抵押贷款
XIv{jzgF assets of the company passing on the death 死者去世时转移的公司资产
GCw <jHw assets pledged as security for liabilities 用作负债抵押的资产
1
\#n{a3 assets portfolio 资产投资组合
1P"akc assets price 资产价格
`(SWE+m1g assets quality 资产质素
9u3~s < assets realization 资产变现
EYe)d+E * assets refinancing arrangement 资产再集资安排
2TR l @ assets securitization 资产证券化
&4aY5y`8+f assets situated outside Hong Kong 在香港以外地方的资产
F TB@7 0 assets stripping 削减资产；拆卖资产
w(lxq:>" assets value 资产值
c0lVt)pr/ assignee 承让人
c|f)k:Q assignment 转让；转让书；转让契
nm[ yp3B assignment of interest 权益转让
# #%R|P3 assignment of letters patent and trade mark 专利证书及商标转让
R]oi&"H@r) assignment of property 物业转让；物业转让书
$V X<UK$|s assignment right 转让权
x ]({Po4 assignor 转让人
oXC ZpS associate 有联系的人；有关连人士；相联者；合伙人；联系人
EYwDv4H,g Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
\ u|8MEB associate member 附属会员
8QFn/&Ql$B associated body corporate 相联法人团体
i.4L;(cg associated company 相联公司；联属公司
@$5! associated corporation 相联法团
: +1S+w Association of Chartered Certified Accountants [ACCA] [United Kingdom]
RETq S 公认会计师公会〔英国〕
C:$12{I?* Association of Futures Exchange Brokers 香港期货经纪协会
?V6+o`bm Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Qlbh Qkn association of underwriters 承保人组织
DYvi1X6 assumption of control 接管
8"C;I=] 8 assurance 担保；保险；转易；转易书
4o: assurance of interest 权益的转易
8&AH u at 19XX price 按一九ＸＸ年价格计算
bLx70$ at a discount 按赔价计算；按贴水价格计算；打折扣
GN36 :>VWb at a premium 按溢价计算；按升水价格计算
sFR'y. at call 通知付款；按通知
8[\(*E}d!X at constant market price 按固定市价计算
l)PEg PSRV at constant price 按固定价格计算
>R5qhVYFb at cost 按成本计算
PB
!\r}Q at current market price 按当时市价计算；按现时市价计算
'o2V}L'nG at current price 按当时价格计算；按现时价格计算
YF{ KSGq at factor cost 按要素成本计算；按生产要素成本计算
7=.}484>J at money-of-the-day price 按付款当日价格计算
/M S*_ at or better 按指定或较佳价位〔买卖指令〕
XxW ~4< r at par 按面值计算；平价
(t.pM P4 at sight 见票即付
yFt'<{z[nL at the close 按收市盘
c Z(7/Pl at the opening 按开市盘
b;!oPT attestation 见证；见证条款
st;.Po[h at-the-money option 平价期权
.x __X3P>\ attorney 受权人；受托代表人
l}>g G[q! attornment 新拥有人承认书
/2 ,s-^ attributable profit 可归属利润
sje}E+{[ attributable share value 可归属股份价值
E%g_O_ Auckland Stock Exchange 奥克兰证券交易所
'ADaz75`*r auction 拍卖
{u BpM9KT auctioneer 拍卖商
7)S ;VG k audit 审计；核数
U=<E,tM Audit Commission 审计署
MC5M><5\ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
k~ZwHx(%S 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〕
=2VM(G tK> audit review 帐目审查
Qtmsk:qm Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
o;o
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}r&^*"
2= audited annual account 经审计的周年帐目
A9lnQCsJ audited balance sheet 经审计的资产负债表
Sd]` I) auditor 核数师；核数主任；审计师
xUYUO yV auditor's certificate 核数师证明书；审计师证明书
1>W|vOv"Z? auditor's report 核数师报告；审计师报告
A[lkGQtS4 Aussie bond 澳元债券
.tB[8Y =J austerity budget 紧缩预算
D7%`hU Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
S3-3pJ]~Zk Australia All Ordinaries Index 澳洲所有普通股票指数
cdL$T6y Australian Dollar [AUD] 澳元
F+vgkqs@9 Australian Options Market 澳大利亚期权市场
HYgq@47$[ Australian Securities Commission 澳洲证券事务监察委员会
A"S{W^iL Australian Society of Certified Practising Accountants 澳洲执业会计师公会
%YhZ#>WT Australian Stock Exchange 澳大利亚证券交易所
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p Austrian Schilling [ATS] 奥地利先令
]A;zY%> authentication 认证；鉴证
4 ze-N8<[ authority to purchase 委托购买证；委购书
=K# D^c~ authorization 认可；核准；授权；授权书
d+KLtvB%M authorization by direction 指示授权
Q!Rknj 2 authorization by instruction 指令授权
3=!\>0;E- authorization by warrant 令状授权
V0mWY!i authorization of unit trust 单位信托的认可
3n' ]\V authorized agent 指定代理人
|F3 6 ^ authorized capital 法定资本
q#Y%Y authorized clerk 出市员
4LYeacL B authorized dealer 认可交易商
=@ b/ Gl authorized financial institution 认可财务机构
>^%]F[Wo authorized fund 认可基金
%WrUu|xj>_ authorized fund house 获授权的基金公司；认可基金公司
d$<HMs:o@ authorized institution 认可机构
#RoGyrLo authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
rlYAy5& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Q4 Mp[ authorized insurer 获授权保险人；获认可承保人
C=}YKsi|R| authorized investment 特准投资项目
:)+|q authorized person 获授权人
`[V]xP%V authorized representative 获授权代表
+Io^U authorized share capital 法定股本
6\(wU?m'/ automated quotation system 自动报价系统
%s~MfK.k Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
[3++Q-rR= 自动交易系统〔香港期货交易所有限公司〕
ZK))91;v automatic adjustment mechanism 自动调整机制
wmFI? automatic adjustment system 自动调整系统
rmc0dm&l] Automatic Clearing House 自动票据交换所
^B2>lx \n automatic exchange rates accumulation system 自动化汇率累集系统
E1: {5F5/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
b, YTw automatic teller machine [ATM] 自动柜员机
sW 7R&t!G autopay 自动转帐
KFHn)+*" available assets 可用资产
UJ1Ui'a(!! available fiscal reserve 现存财政储备
D0,U2d available profit 可用利润
hVRpk0IJDK Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
#KZ6S9>@ average 平均；平均数；海损
Ji SJi? average basic salary 平均基本薪金
,qJ/Jt$A average consumer expenditure 平均消费开支；一般消费开支
l>)0OP] average cost 平均成本
{20^abUAS average cost of land production 增辟土地平均成本
gQf'|%)AJ average daily turnover 平均每日成交额
JB(~O ` average daily wage rate 平均每日工资率
A?8 f 6 average expenditure pattern 平均开支模式
_wp6rb:8! average growth rate 平均增长率
zN JK+_O= average net fixed assets 固定资产平均净值
xq v4gN6 average of relatives 相对价格平均数
siw }
}} average price 平均价格
> Zo_- , average propensity to consume 平均消费倾向；一般消费倾向
~}|)@,N'bm average propensity to save 平均储蓄倾向；一般储蓄倾向
$6 \v1 average rate 平均率
%qRbl4 average revenue 平均收入；平均收益
Sf[ZGY) average stock 平均库存；平均存货
,E W -21 average yearly rent 平均年租
HjKj.fV avoidance of double taxation 避免双重课税
z C6,m6Dv avoidance of tax 避税
