A:
d>N Elug A share Ａ股；甲类股份
#:{PAt abatement of tax 减税；减扣免税额
Y{@ez
ABN AMRO Bank N.V. 荷兰银行
v 4(!~S above-the-line expenditure 线上项目支出；经常预算支出
;,Sl+)@h above-the-line receipt 线上项目收入；经常预算收入
?D\6CsNp(2 ABSA Asia Limited 南非联合亚洲有限公司
VbK| VON[ absolute change 绝对数值变更
}MrR svN absolute expenditure 实际开支
S'V0c%'QQV absolute guideline figure 绝对准则数字
R3&W.?C
T absolute interest 绝对权益
a`GoNh, absolute order of discharge 绝对破产解除令
-U"(CGb5 absolute profit margin 绝对利润幅度
-sGfpL y<6 absolute value 实值；绝对值
R#Id"O absolutely vested interest 绝对既得权益
a)4.[+wnRf absorbed cost 已吸收成本；已分摊成本
bWwc2##7jo absorption 吸收；分摊；合并
A[;R_ absorption rate 吸收率；摊配率；分摊率
(C ,PG jd ACB Finance Limited 亚洲商业财务有限公司
;hmy7M1% acceptable form of reciprocity 合理的互惠条件
fT/;TK>z> acceptable rate 适当利率；适当汇率
2M=
gpy acceptance agreement 承兑协议
+WK!}xZR acceptance for honour 参加承兑
NXDdU^w7B acceptor 承兑人；接受人；受票人
SwG:?T!"} acceptor for honour 参加承兑人
UL(R/yc accident insurance 意外保险
$PstThM Accident Insurance Association of Hong Kong 香港意外保险公会
+K;(H']Z<- accident insurance scheme 意外保险计划
`p m6 Ts{, accident year basis 意外年度基准
A%oHx|PD accommodation 通融；贷款
a7nbGqsx accommodation bill 通融票据；空头票据
!iCY! : accommodation party 汇票代发人
A"#Gg7]tl' account balance 帐户余额；帐户结余
+Ld4 e] account book 帐簿
v l2!2 X account collected in advance 预收款项
hFZ7{pj account current book 往来帐簿
UbJ_'>hK 6 account of after-acquired property 事后取得的财产报告
}!(cm;XA" account of defaulter 拖欠帐目
sk $MJSE
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yFshV\ account payee only [A/C payee only] 只可转帐；存入收款人帐户
1'R]An BV account receivable 应收帐款
P$N\o @
account receivable report 应收帐款报表
RXb+"/ account statement 结单；帐单；会计财务报表
%IW=[D6Tg account title 帐户名称；会计科目
&voyEvX/S accountant's report 会计师报告
wvcG <sj Accountant's Report Rules 会计师报告规则
2ME3= C accounting and auditing procedure 会计与审计程序；会计与核数程序
G TNN4 Accounting Arrangements 《会计安排》
nv*q
N\i' accounting basis 会计基础
QW|,_ u5j accounting by Official Receiver 破产管理署署长呈交的帐目
vEvVT]g[V Accounting Circular 《会计通告》
Qy *`s accounting class 会计类别
I/<aY*R4 accounting date 记帐日期；会计结算日期
<E|i3\[p accounting for money 款项核算
d11 ~ mU\ Accounting Officer 会计主任
5K; jW accounting period 会计报告期；会计期
#<S+E7uTs accounting policy 会计政策；会计方针
4E J accounting practice 会计惯例
nxKV7d@R accounting principle 会计准则
O2q`2L~ accounting record 会计记录
]P<u^ `{* accounting report 会计报告
^hq`dr|R= Accounting Services Branch [Treasury] 会计事务部〔库务署〕
u8v;O}# Accounting Society of China 中国会计学会
a"0X am accounting statement 会计报表
1xar
L)) accounting system 会计制度；会计系统
e54wAypPOl accounting transaction 会计事项；帐务交易
BYyR-m accounting treatment 会计处理
p./zW
)7+ accounting year 会计年度
s6lo11 accretion 增值；添加
EQ -r accrual 应计项目；应累算数目
*@ S:f"i accrual basis 应计制；权责发生制
"e0$/WQ6J accrual basis accounting 应计制会计；权责发生制会计
OySIp[{tJ accrue 应累算；应计
Qn ME|j\ accrued benefit 应累算利益
/=*h\8c~ accrued charges 应计费用
e]'ui<` accrued cumulative preference share dividend 应累算的累积优先股股息
6x^#|;e>lI accrued expenses 应累算费用
y-)|u:~h accrued interest payable 应付利息；应计未付利息
?V4?r2$c accrued interest receivable 应收利息；应计未收利息
SHOg,#m V accrued right 累算权益
DFQp<Eq]7 accruing profit 应累算的利润
uwXquOw accumulated fiscal reserve 累积财政储备
U
]`SM6 accumulated profit 累积利润；滚存溢利
eqb8W5h' accumulated reserve 累积储备
3J3 2W@}.K accumulation of surplus income 累积收益盈余
' ]WS@MbJ acquired assets 既得资产
u K6R+a acquisition 收购；购置；取得
MxD,xpf acquisition cost 购置成本
@Z& El:]3> acquisition expenses 购置费用
7;jwKA;k acquisition of 100% interest 收购全部股权
KbQ UA$gL= acquisition of control 取得控制权
2%'{f acquisition of fixed assets 购置固定资产
<La $'lG4J acquisition of shell “买壳”
-hiG8%l5 acquisition price 收购价
--4,6va`e act of God 天灾
3s<~}&" acting partner 执事合伙人
'X d_8. active market 买卖活跃的市场；交投畅旺的市场；旺市
s { p-cV active partner 积极参与的合伙人
=&;orP active trading 交投活跃
] B/Gz actual circulation 实际流通
zRd^Uks actual cost 实际成本
o|YY,G=C actual expenditure 实际开支；实际支出
~1]4 J(+ actual income 实际入息；实际收入；实际收益
ijEMS1$=7 actual market 现货市场
<u]M):b3 actual price 现货价；实际价格
?`bi8 Ck actual profit 实际利润
N DZ :`D actual quotation 实盘；实际价位；实际报价
C#d .3t actual year basis 按实际年度计算
[APwHIS actuals 实货
VNBf2Va actuarial investigation 精算调查
%nk]zf.. actuarial principle 精算原则
sG[v vm actuarial report 精算师报告
T2<?4^xN Actuarial Society of Hong Kong 香港精算学会
{VtmQU? cJ actuarial valuation 精算师估值
d]{wZ#x actuary 精算师
l2 vIKc ad referendum agreement 暂定协议；有待覆核的协定
dmI~$* ad valorem duty 从价税；按值征税
@iwVU]j ad valorem duty system 从价税制
YRa{6*M ad valorem fee 从价费
y.(Yh1 ad valorem tariff 从价关税
iZ}Afj additional allowance 额外免税额
cH% qoHgx additional amount for unexpired risk 未过期风险的额外款额
Ezsb'cUa( additional assessable profit 补加应评税利润
'APtY;x^{ additional assessment 补加评税
bnHQvCO3$ additional commitment 额外承担
: >4pH additional commitment vote 额外承担拨款
un([3r additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
a9]F.Jm additional dependent parent allowance 供养父母额外免税额
s.7\?(Lg additional provision 额外拨款
ecaEWIOG additional stamp duty 附加印花税
UKX9C"-5v additional tax 补加税罚款；补加税款
Hvq vggfi Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
A#;6~f adjudged bankrupt 被裁定破产
aO8n\'bv adjudicated bankrupt 裁定破产人
$;7,T~{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
w=Ai ?u adjudication of bankruptcy 裁定破产；宣告破产
4efIw<1_ adjudication of insolvency 裁定无力偿还债务
$/*1 9 e~ adjusted actual 经调整的实数；调整后的实数
HYU-F_|N=
adjusted current assets 经调整的流动资产；调整后的流动资产
uq?(( adjusted figure 经调整的数字；调整后的数额
t6u>_Sh e adjusted liabilities 经调整的负债；调整后的负债
;e
Iqxe> adjusted loss 经调整的亏损；调整后的亏损
x-27rGN 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
&O8vI ,M adjusted profit 经调整的利润；调整后的利润
hWc`4xdl adjusted surplus 经调整的盈余额；调整后的盈余额
aT|SKb` adjusted value 经调整的价值；调整后的价值
(=&z:-52V adjustment 调整；修订；理算〔保险〕
dpG l adjustment centre 调剂中心
1<|\df. adjustment lag 调整过程的时间差距；调整时差
-KV)1kET adjustment mechanism 调整机制
sNB*S{ adjustment of loss 亏损调整
(5CdA1| adjustment process 调整过程；调整程序
:kU#5Aj gK adjustment range 调整幅度
N{+6 V`\ administered exchange rate 受管制汇率
: &Sv jJR Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
p G|-<6WY administration expenses 行政费用
VWhq +8z administration fee 手续费；行政费
|Y |6`9; administration in bankruptcy 破产管理
QAGR\~ administration order 遗产管理令
j IO2uTM~ administrator 管理人；遗产管理人
zplAH!s5'' administrator of the estate 遗产管理人
5SV w71 * admission of debt 债项承认书
c{.y9P6 admission of proof 接纳债权证明
C_>
WU advance 放贷款项；垫付款项；预支款项；预付款项
m q#8 [D advance account 暂支帐目；预付款帐户
~dc
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)R
%>g-dw advance from shareholder 股东垫款
1 0tlD<eYb advance pending reimbursement 预支以待日后付还
7x> \/l( advanced economy 先进经济体系
#/N;ScyUJT advancement 预付；预付财产
t =LIkwD advances warrant 垫款令
!m]_tB advancing 贷出
]bcAbCZ@ adverse balance 逆差
7Eb | AR adverse exchange 逆汇
!O )je>A advertisement addressed to shareholders 在报章刊登的致股东通告
B`{7-Asc1 advice for collection 托收通知书
?,XrZRF advice of drawing 提款通知书；汇票通知书
(:Y0 ^ advice of payment 付款通知
\B/!}Tn; Advisory Committee [Securities and Futures Commission]
zX]4DLl, 谘询委员会〔证券及期货事务监察委员会〕
9}-;OJe Advisory Committee on Diversification 经济多元化谘询委员会
Rtywi}VV2 affidavit 誓章；遗产申报誓章
r0^ *|+
affidavit of no receipt 述明无收款的誓章
,zF^^ ,lO7 affiliate 联号；联营公司；附属公司
Cx~,wk;= affiliated company 附属公司；联号；联营公司
A4K8DP affirmation [estate duty] 非宗教式宣誓〔遗产税〕
y26?>.! affordability 负担能力
6(pa2 African Development Bank [AfDB] 非洲开发银行
0*J},#ba$ after-acquired property 事后取得的财产
Pzt 5'O@dA after-hours dealing 市后交易
\9t/*%: after-tax profit 税后盈利；税后利润；税后溢利
C>NLZM T agency agreement 代理协议
F)8M9%g5m agency expenses 代理机构的开支
s2=`haYu agency fee 代理费
.gQYN2#zb Agency Law 《代理法》
aU\R!Y$/" agent 代理人；承销人
!l9i)6W agent of company 公司代理人
q"LE6?hs agent's fee 代理人费；经纪费
D( \c?X" aggregate 总计；总数；总体数字
3g79/ w aggregate amount 总款额；总额
K P@bz aggregate assets and liabilities 总体资产与负债
\d)HwO aggregate at constant price 按固定价格计算的总体数字
R6cd;| fan aggregate demand 总需求
$ G<!+^T aggregate gross position 总持仓量
} *:H\G L aggregate limit 总限额
tUGn p'r aggregate of salaries tax 合计薪俸税
m'n<.1;1{j aggregate performance 总体表现；总体业绩
YMG~k3Yb aggregate supply 总体供应
X_HU?Q_N aggregate surplus 总盈余
:DG7Z aggregate total 整体总额
PenkqDc} aggregate value 总值；合计价值
E !EENg aggregated basis 合计基准
1[]
9EJ aggregated net chargeable income 合计应课税入息实额
QnJd}(yN aggregation 合并计算；合计；总和
#fVk;]u`[3 aggregation of incomes of husband and wife 夫妇入息合并计算
Hb&C; lk aggregation of property 财产的总和
*-eDU T|O agio 差价；贴水
$V870
< 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》
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}1G? Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
mXwDB)O{) 《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》
r=gF&Og,? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<dWms`Qc 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》
BA IR! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
JZup } {a 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7lUnqX.
agreement for a settlement 授产协议
MA,7 |s
agreement for assignment 转让协议
mu fXM ( agreement for sale 售卖协议；买卖协议
u>\u}c agreement for sale and purchase 买卖协议
bHRRgR`, agreement for the payment of interest 支付利息协议
Xmny(j)g agreement for the repayment of money 还款协议
d-{1>\-_ agreement of reinsurance 再保险协议
s&d!+-\6_ Agricultural Bank of China 中国农业银行
wbQs>pc air passenger departure tax 飞机乘客离境税
_aP 2gH Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
C2;Hugm4 airport tax 机场税
Y3.^a5 o alcohol duty 酒精税
jdf3XTw alienation 让与；让渡；转让
3D-VePM=` alimony 生活费；赡养费
&gdhq~4# All Ordinaries Index [AOI] 所有普通股指数
7Z<
2`&c7 all risks 全险；综合险
2n3!p Z8 All Sales Record for Stock Market 《股票市场成交报告》
]KM 3G Allied Capital Resources Limited 新联财务有限公司
RI2 /h rW all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=#T3p9 allocation letter 拨款信件
(`"87Xomnn allocation of fund 分配款项；预留款项
U|~IJU3- allocation of profit 利润分配；溢利分配
!g[UFw allocation warrant 拨款令
rM0Idc.$&& allotment 分配；配股
nV/;yl4e{
allotment notice 股份配售通知；配股通知
m;cg X#k5 allotment of shares 股份分配
*@ eZt*_ allowable 可获宽免；免税的
bH}?DMq]O allowable business loss 可扣除的营业亏损
w 6 allowable expenses 可扣税的支出
dZ kj|Ua~ allowance 免税额；津贴；备抵；准备金
uskJ(! allowance for debts 债项的免税额
g3| 62uDF allowance for depreciation by wear and tear 耗损折旧免税额
LV8{c!" allowance for funeral expenses 殡殓费的免税额
X:JU#sI allowance for inflation 为通货膨胀而预留的款项；通胀准备金
rVM?[_'O allowance for repairs and outgoings 修葺及支出方面的免税额
!j%#7 allowance to debtor 给债务人的津贴
'FM _5`& alteration of capital 资本更改
#i 5@G* alternate trustee 候补受托人
888"X3.T amalgamation 合并
a}g <<{ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2 4I\smO ambit of charges 征税范围；收费范围
+>QD4z# amended valuation 经修订的估值
)}to7r7 ` American Commodities Exchange 美国商品交易所
9P& \2/ { American Express Bank Limited 美国运通银行
63SmQsv American Stock Exchange 美国证券交易所
4 3G2{ amortization 摊销
=X3Rk)2r amount due from banks 存放银行同业的款项
|"+UCAU amount due from banks abroad 存放海外银行同业的款项
CwaW> (`v amount due from holding companies 控股公司欠款
u=
Vt3%q amount due from local banks 存放本港银行同业的款项
o(stX a amount due to banks 银行同业的存款
J+ u z{ amount due to banks abroad 海外银行同业的存款
gaU(e bsE amount due to holding companies 控股公司存款
n{"e8vQx amount due to local banks 本港银行同业的存款
u>*d^[zS amount due to outport banks 外埠银行同业的存款
%9OVw #P amount for note issue 发行纸币的款额
Ay|K>8z amount of bond 担保契据的款额
]$)U~)T
iW amount of consideration 代价款额
=gA n;~ amount of contribution 供款数额
dmYgv^t amount of indebtedness 负债款额
Z#zXary5s amount of principal of the loan 贷款本金额
5}4>vEn amount of rates chargeable 应征差饷数额
85rj M#~ amount of share capital 股本额
oAF#bj_f amount of sums assured 承保款额
3vj 1FbY amount of variation 变动幅度
?t [C?{' amount of vote 拨款数额
i:2e J. amount payable 应付款额
8X# \T /U amount receivable 应收款额
Q#PkfjXS Amsterdam Stock Exchange 阿姆斯特丹证券交易所
lnnT_[ni. analysis 分析
IoCi(N; ancillary risk 附属风险
| $D`* annual account 周年帐目；周年帐目报表；年度决算；年结
7g .3)1 annual accounting date 年结日期
RA*W Ys&xb annual allowance 每年免税额；年积金；年度津贴；年津
9 +!"[ annual balance 年度余额
u}|+p + annual disposable income 每年可动用收入
{-l:F2i annual estimates 周年预算
3M"eAK([ annual fee 年费
Q tl!f annual general meeting 周年大会
'RpX&g annual growth rate 年增率；每年增长率
y eWB.M~X annual long-term supplement 长期个案每年补助金
zt 2#6v annual pensionable emolument 可供计算退休金的年薪
H{g&yo annual report 年报
qa,i:T(w Annual Report on the Consumer Price Index 《消费物价指数年报》
lbm ,# annual return 周年报表；周年申报表；每年报税表格
g|<$ \} Annual Return Rules 《周年报表规则》
T7Qw1k annual review of consumer prices 每年消费物价回顾
LLPbZ9q annual roll-forward basis 逐年延展方式
?sc lOOh annual salary 年薪
z4r g. a i annual statement 年度报表；年度决算表
<|;)iT1VeT 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
pwmH(94$0 annuitant 年金受益人
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N;&'[& annuity 年金
i\C~]K~O! annuity contract 年金合约
=2/[n8pSsM annuity on human life 人寿年金
.9!?vz]1 antecedent debt 先前的债项
S?u@3PyJm ante-dated cheque 倒填日期支票
cIg+^Tl anticipated expenditure 预期开支
z+]YB5zK% anticipated net profit 预期纯利
ok/{ w anticipated revenue 预期收入
#T08H,W/ anti-inflation measure 反通货膨胀措施
QBLha']'% anti-inflationary stance 反通货膨胀立场
O"e mse}Z apparent deficit 表面赤字
'a=' (,% apparent financial solvency 表面偿债能力
|g!3f apparent partner 表面合伙人
,IRy.
qy application for personal assessment 个人入息课税申请书
)26_7.| application of fund 资金应用
kz^?!l)X0 application to release as liquidator and to destruct the books of accounts and documents
6XI$ o,{ 申请免除清盘人职务及毁灭帐簿与文件
B8NM o5a appointed actuary 委任精算师
:y^%I xs{1 appointed auditor 委任核数师；委任审计师
?d Y|,_O appointed trustee 委任的受托人
-GT&46hX appointer 委任人
9Bi{X_.9 apportioned pro rata 按比例分摊
?y2v?h" apportionment 分配；分摊
1{?5/F \ + Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
+J7xAyv_Oz apportionment formula 分摊方程式
%ql2 X AY apportionment of estate duty 遗产税的分摊
Pvz\zRq appraisal 估价；评估
Y(C-o[-N appreciable growth 可观增长
V?N8 ,)j appreciable impact 显着影响
t&H3 yV appreciable increase 可观增长
-$o4WSd~ appreciation 增值；升值
5?-@}PL!Y appreciation against other currencies 相对其他货币升值
{xCqz0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
G'(8/os{ appreciation tax 增值税
HBcL1wfS appropriation 拨款；拨用；拨付
~ " :}Rs appropriation account 拨款帐目
%Iv*u sXP Appropriation Bill 拨款法案
~c${?uf appropriation-in-aid system 补助拨款办法
{J]x81}*; approved assets 核准资产
7(B"3qF8| approved basket stock 认可一篮子证券
N.? )s.D( approved budget 核准预算
hi^t zpy approved charitable donation 认可慈善捐款
e#s-MK-Q approved charitable institution 认可慈善机构
ab^>_xD< approved currency 核准货币；认可货币
$m;DwlM approved estimates 核准预算
b>f{o_ approved estimates of expenditure 核准开支预算
X^)v ZL? approved overseas insurer 核准海外保险人
qORRpWyx& approved overseas trust company 核准海外信托公司
Mc<O ~ approved pooled investment fund 核准汇集投资基金
ObSRd$M approved provident fund scheme 认可公积金计划
aLO'.5
~^ approved provision 核准拨款
8Lr&-w8J approved redeemable share 核准可赎回股份
UOcO\EA+ approved regional stock 认可地区性证券
o>o! - uf approved retirement scheme 认可退休金计划
> rid3~ approved subordinated loan 核准附属贷款
?VR:e7|tU arbitrage 套戥；套汇；套利
R 3@luT] arbitrageur 套戥者；套汇者
VTJ xVYE arbitrary amount 临时款项
Q$8K-5U% arrangement 措施；安排；协定
hv#|dI=kZR arrears 欠款
HB,
k}Q arrears of pay 欠付薪酬
G$-[(eu - arrears of revenue 逾期未收税款；逾期未收的帐项
;CLOZ{ articles of association 组织章程；组织细则；组织章程细则
@aUQy; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
E {x cu9 ascertainment of profit 确定利润
/eY}0q% "Asia Clear" “亚洲结算系统”
:bu]gj4e Asia Commercial Bank Ltd. 亚洲商业银行有限公司
v 6KRE3:V Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
L<0eIw Asian Development Fund [ADF] 亚洲发展基金
s| IC;C| Asian dollar bond 亚洲美元债券
Ms14]M[\ Asian dollar market 亚洲美元市场
4Bk9d\z Asian dollar rate 亚洲美元利率
< m/@_" Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
10{zF_9yx Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
)=%TIkeF asked price 沽盘；喊价；索价；卖方报价
!M;><b}=5 assessable income 应评税入息
>wf.C% assessable loss 应评税亏损
k@>y<A{;D assessable profit 应评税利润
@w73U; 9\ assessable value 应评税值
G1G*TSf assessed profit 估定利润
' oS= d assessed value 经评估价值
l9#@4Os assessment 评税；评定；估价；评税单
4N8(WI"4S assessment number 评税编号；估价编号
=_Ip0FfK! assessment of additional tax 补加税评税
f8S! FGiNc assessment of performance 业绩评估；实绩评价
1`)e}p& Assessor 评税主任
+{au$v} asset price bubbles 资产价格泡沫
I8Q!`K J asset-backed securities 具资产保证的证券
n>W*y|UJ assets accretion 资产增值
4x"9Wr=} assets and liabilities 资产与负债
&sg~owz assets betterment statement 资产递增表；资产改进表
_ls i,kg? assets lending 实物放款；有抵押贷款
x`Jh NAO> assets of the company passing on the death 死者去世时转移的公司资产
!dGSZ|YZ assets pledged as security for liabilities 用作负债抵押的资产
Ft 6{g
JBG assets portfolio 资产投资组合
D2]i*gs assets price 资产价格
_:~I(c6 assets quality 资产质素
>o ) v assets realization 资产变现
dzs(sM= assets refinancing arrangement 资产再集资安排
# H.DnW assets securitization 资产证券化
A^vvw~!d assets situated outside Hong Kong 在香港以外地方的资产
T&+y~c[au assets stripping 削减资产；拆卖资产
A8T8 +M: assets value 资产值
K(}g!iT)~ assignee 承让人
)6*)u/x: assignment 转让；转让书；转让契
IIO-Jr assignment of interest 权益转让
RiiwsnjC assignment of letters patent and trade mark 专利证书及商标转让
P@FE 3g assignment of property 物业转让；物业转让书
!yD$fY assignment right 转让权
>,a$) z assignor 转让人
<g1=jG:7k associate 有联系的人；有关连人士；相联者；合伙人；联系人
&n ~v;M Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/&+*X )#v associate member 附属会员
;| pw; - associated body corporate 相联法人团体
U5ME`lN*` associated company 相联公司；联属公司
KZGy &u
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r mJ`^6V Association of Chartered Certified Accountants [ACCA] [United Kingdom]
NM+ (ss' 公认会计师公会〔英国〕
>>%E?'9A Association of Futures Exchange Brokers 香港期货经纪协会
3gs!ojG Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
# 83pitcc association of underwriters 承保人组织
q!AcM d\ assumption of control 接管
p mUG`8SY assurance 担保；保险；转易；转易书
hw2Sb,bY assurance of interest 权益的转易
Zmz $
hr at 19XX price 按一九ＸＸ年价格计算
7UsU03 at a discount 按赔价计算；按贴水价格计算；打折扣
#j4RX:T*[ at a premium 按溢价计算；按升水价格计算
&vN^ *:Q at call 通知付款；按通知
#:s *Hy= at constant market price 按固定市价计算
dU&hM<.| at constant price 按固定价格计算
98XlcI# at cost 按成本计算
"= ,IbC at current market price 按当时市价计算；按现时市价计算
)`K!XX$% at current price 按当时价格计算；按现时价格计算
@{U@?6eZ at factor cost 按要素成本计算；按生产要素成本计算
$7*@T MX at money-of-the-day price 按付款当日价格计算
R?HuDxHk at or better 按指定或较佳价位〔买卖指令〕
eX i}-~o at par 按面值计算；平价
4(&sw<k at sight 见票即付
" 2Q*- at the close 按收市盘
#+L:V&QE at the opening 按开市盘
Z $Fm73 attestation 见证；见证条款
R\-]t{t` at-the-money option 平价期权
@t2S"s$m attorney 受权人；受托代表人
S |r,RBeZ
attornment 新拥有人承认书
GT ke<R attributable profit 可归属利润
#=,c8" O attributable share value 可归属股份价值
3jjV
bm Auckland Stock Exchange 奥克兰证券交易所
y' C auction 拍卖
DLPg0>;jl auctioneer 拍卖商
)6{,y{ 5! audit 审计；核数
x9\]C' *sO Audit Commission 审计署
={\9-JJhE Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4 }NCdGD 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〕
Qrw:Bv a) audit review 帐目审查
MG vp6/Pd Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
!md1~g$rN audited account 审计帐目；经审计的帐目
6 #k mV audited annual account 经审计的周年帐目
"' ~&D/7 audited balance sheet 经审计的资产负债表
5DL(#9F8b9 auditor 核数师；核数主任；审计师
.* &F auditor's certificate 核数师证明书；审计师证明书
&M7AM"9 auditor's report 核数师报告；审计师报告
v)JS4KS Aussie bond 澳元债券
!q 9PO austerity budget 紧缩预算
RV ),E:? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
xwojjiV Australia All Ordinaries Index 澳洲所有普通股票指数
oZ> 2Tt% Australian Dollar [AUD] 澳元
Rw^X5ByJE Australian Options Market 澳大利亚期权市场
(}
wMU]!_ Australian Securities Commission 澳洲证券事务监察委员会
BG/ R Nem Australian Society of Certified Practising Accountants 澳洲执业会计师公会
6iS7Hao" Australian Stock Exchange 澳大利亚证券交易所
u1`JvfLrL Austrian Schilling [ATS] 奥地利先令
G
UK %R C8 authentication 认证；鉴证
|!L0X@> authority to purchase 委托购买证；委购书
2 }rYH;Mx authorization 认可；核准；授权；授权书
:{%~L4$HI authorization by direction 指示授权
('+C $ authorization by instruction 指令授权
Q2"K!u] authorization by warrant 令状授权
S3^(L authorization of unit trust 单位信托的认可
|LirjC4 authorized agent 指定代理人
7A^L$TY authorized capital 法定资本
ZhFlR*EQ authorized clerk 出市员
byPqPSY authorized dealer 认可交易商
\?vn0;R4 authorized financial institution 认可财务机构
!d &SVS^mo authorized fund 认可基金
y>0Gmr authorized fund house 获授权的基金公司；认可基金公司
Jk57| )/ authorized institution 认可机构
T@d4NF# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
O@a7 MzJ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
O+t'E 9Fa authorized insurer 获授权保险人；获认可承保人
}(!3)k7* authorized investment 特准投资项目
h059 DiH authorized person 获授权人
>dnDN3x authorized representative 获授权代表
uOPLJ?% authorized share capital 法定股本
8aTo
TA7JA automated quotation system 自动报价系统
\f' = Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
kV4,45r 自动交易系统〔香港期货交易所有限公司〕
"] ]aF1 automatic adjustment mechanism 自动调整机制
~0rvrDDg automatic adjustment system 自动调整系统
0 (Hzh?t_ Automatic Clearing House 自动票据交换所
<sG}[:v automatic exchange rates accumulation system 自动化汇率累集系统
dst!VO:
M Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{dwlW`{ automatic teller machine [ATM] 自动柜员机
$pa uPEe autopay 自动转帐
(};/,t1#$ available assets 可用资产
R]0tG
available fiscal reserve 现存财政储备
(3&P8ZGNR available profit 可用利润
x5b .^75p$ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)) I[@D1b average 平均；平均数；海损
ak zKX} average basic salary 平均基本薪金
c]NZG n* average consumer expenditure 平均消费开支；一般消费开支
1cD average cost 平均成本
~)*uJ wW/a average cost of land production 增辟土地平均成本
@[bFlqs E average daily turnover 平均每日成交额
|}Z2YDwO/ average daily wage rate 平均每日工资率
4jW <*jM average expenditure pattern 平均开支模式
KgXu x-q average growth rate 平均增长率
.f`KP!p. average net fixed assets 固定资产平均净值
"Iacs s0; average of relatives 相对价格平均数
jXIVR'n( average price 平均价格
\pXo~;E\ average propensity to consume 平均消费倾向；一般消费倾向
*m n"G K6 average propensity to save 平均储蓄倾向；一般储蓄倾向
7=a
e^GKo average rate 平均率
% rO)w? average revenue 平均收入；平均收益
0~e6\7={ average stock 平均库存；平均存货
Ehq
[4} average yearly rent 平均年租
|OIU)53A- avoidance of double taxation 避免双重课税
w{ P l avoidance of tax 避税
