A:
)8@|+'q A share Ａ股；甲类股份
Zog&:]P'F abatement of tax 减税；减扣免税额
/O {iL:` ABN AMRO Bank N.V. 荷兰银行
'J1!P:tJ above-the-line expenditure 线上项目支出；经常预算支出
)1iqM]~;B above-the-line receipt 线上项目收入；经常预算收入
r jWn>M ABSA Asia Limited 南非联合亚洲有限公司
dh0 n B absolute change 绝对数值变更
+JlPQ~5 absolute expenditure 实际开支
SDHJX8Hq absolute guideline figure 绝对准则数字
u?%FD~l:uU absolute interest 绝对权益
/+JH nedK absolute order of discharge 绝对破产解除令
,We'A R3X absolute profit margin 绝对利润幅度
-.t/c}a# absolute value 实值；绝对值
]X\p\n'@j absolutely vested interest 绝对既得权益
'MK"*W8QRM absorbed cost 已吸收成本；已分摊成本
?&_u$Nn absorption 吸收；分摊；合并
sp8P[W1a absorption rate 吸收率；摊配率；分摊率
rF\L}& Sw ACB Finance Limited 亚洲商业财务有限公司
4Go r*{ acceptable form of reciprocity 合理的互惠条件
~9ynlVb7)r acceptable rate 适当利率；适当汇率
\6L,jSoBl acceptance agreement 承兑协议
X')t6DQ( I acceptance for honour 参加承兑
]9h XiY acceptor 承兑人；接受人；受票人
GJj} |+| acceptor for honour 参加承兑人
k\<8h% accident insurance 意外保险
:/XWk
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N;mJHr3[F accident insurance scheme 意外保险计划
5v_vv'~ accident year basis 意外年度基准
0i4XS*vPv accommodation 通融；贷款
o ~`KOe accommodation bill 通融票据；空头票据
yBkcYHT accommodation party 汇票代发人
6R'z3[K9 account balance 帐户余额；帐户结余
kkU#0p? 7 account book 帐簿
kA4bv} account collected in advance 预收款项
r(OH account current book 往来帐簿
.8]buM5_G account of after-acquired property 事后取得的财产报告
. /@C account of defaulter 拖欠帐目
YS0^ !7u account payable 应付帐款
7w5C
N V account payee only [A/C payee only] 只可转帐；存入收款人帐户
opv<r* ! account receivable 应收帐款
a?1lj,"~R account receivable report 应收帐款报表
)uRR!<"~ account statement 结单；帐单；会计财务报表
*|({(aZ account title 帐户名称；会计科目
zJH:`~GxE accountant's report 会计师报告
0@> Accountant's Report Rules 会计师报告规则
Ev ]oPCeA accounting and auditing procedure 会计与审计程序；会计与核数程序
:3A^5}iz Accounting Arrangements 《会计安排》
k<A|+![ accounting basis 会计基础
]47! Zo, accounting by Official Receiver 破产管理署署长呈交的帐目
6(8zt"E Accounting Circular 《会计通告》
ZO8r8
[ accounting class 会计类别
'BX
U ' accounting date 记帐日期；会计结算日期
D $&6 8 accounting for money 款项核算
.g>0FP Accounting Officer 会计主任
XE($t2x,M accounting period 会计报告期；会计期
W4& Itj accounting policy 会计政策；会计方针
I' 'X\/| accounting practice 会计惯例
7Sl"q=> accounting principle 会计准则
K_Gq M9 accounting record 会计记录
FM,o&0HSd accounting report 会计报告
&1FyauH Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3DOc,}nI~@ Accounting Society of China 中国会计学会
bZ[ay-f6oK accounting statement 会计报表
'b:UafV accounting system 会计制度；会计系统
UFGU P]J> accounting transaction 会计事项；帐务交易
_jM+;=f accounting treatment 会计处理
BT|n+Y[ accounting year 会计年度
OMm'm\+/ accretion 增值；添加
&xE+PfX accrual 应计项目；应累算数目
s8+{##"1
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EYR%u'&7' accrual basis accounting 应计制会计；权责发生制会计
jZR2Nx}16 accrue 应累算；应计
k2:mIp\ accrued benefit 应累算利益
OLE@35"v] accrued charges 应计费用
;T3}#Q*qC accrued cumulative preference share dividend 应累算的累积优先股股息
aE[:9{<| accrued expenses 应累算费用
kJ"}JRA< accrued interest payable 应付利息；应计未付利息
![ @i+hl accrued interest receivable 应收利息；应计未收利息
Y/]J0D accrued right 累算权益
l S |:4U. accruing profit 应累算的利润
0) Q*u accumulated fiscal reserve 累积财政储备
iJSyi;l| accumulated profit 累积利润；滚存溢利
nJR(lXWO accumulated reserve 累积储备
KvmXRf*z accumulation of surplus income 累积收益盈余
HE@P< acquired assets 既得资产
U"OA m} acquisition 收购；购置；取得
i?n#ge acquisition cost 购置成本
<(_${zR acquisition expenses 购置费用
G dv{SCV acquisition of 100% interest 收购全部股权
QRHM#v S acquisition of control 取得控制权
c F}9ldc acquisition of fixed assets 购置固定资产
Lm7fz9F% acquisition of shell “买壳”
~}g) N acquisition price 收购价
?P"j5 act of God 天灾
e$N1 m:1* acting partner 执事合伙人
I>:.fHvUC active market 买卖活跃的市场；交投畅旺的市场；旺市
,~>u<Wc!S active partner 积极参与的合伙人
Bxk2P<d active trading 交投活跃
N 4w&g- actual circulation 实际流通
Dpkc 9 ~z actual cost 实际成本
g-<[* nF actual expenditure 实际开支；实际支出
5@EX,$h actual income 实际入息；实际收入；实际收益
VWW(=j actual market 现货市场
DEt;$>tl
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no9=K4h` actual profit 实际利润
%h}3}p#4 actual quotation 实盘；实际价位；实际报价
'Ooq.jaK;/ actual year basis 按实际年度计算
#K\;)z(? actuals 实货
\
m g actuarial investigation 精算调查
~' q&rvk` actuarial principle 精算原则
15Im wQ actuarial report 精算师报告
(``|5;T\ Actuarial Society of Hong Kong 香港精算学会
3yu,qb'"& actuarial valuation 精算师估值
Idr|-s%l6' actuary 精算师
;fB!/u ad referendum agreement 暂定协议；有待覆核的协定
w "AO~LF ad valorem duty 从价税；按值征税
v<E_n;@9k ad valorem duty system 从价税制
ZmZ7E]c ad valorem fee 从价费
r?}L^bK ad valorem tariff 从价关税
0RP{_1k additional allowance 额外免税额
{}tv(8]^ additional amount for unexpired risk 未过期风险的额外款额
3$P GLM additional assessable profit 补加应评税利润
seA=7c5E additional assessment 补加评税
W{nDmG`yp additional commitment 额外承担
k!{h]D0 additional commitment vote 额外承担拨款
Pj kjUP additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6&L8 {P additional dependent parent allowance 供养父母额外免税额
%$=}ePD additional provision 额外拨款
]lA.? additional stamp duty 附加印花税
Gt;U9 k|i additional tax 补加税罚款；补加税款
\< x{U3 q5 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
&W?
hCr adjudged bankrupt 被裁定破产
9On(b|mT adjudicated bankrupt 裁定破产人
,e+S7 YX adjudication fee 裁定费；评定印花税额手续费；评估契据费
*7K)J8kq adjudication of bankruptcy 裁定破产；宣告破产
!KLY*bt6 adjudication of insolvency 裁定无力偿还债务
*.zC 9Y, adjusted actual 经调整的实数；调整后的实数
&I?d(Z=:\ adjusted current assets 经调整的流动资产；调整后的流动资产
g/OL ^A adjusted figure 经调整的数字；调整后的数额
z5 :53,`D' adjusted liabilities 经调整的负债；调整后的负债
]t;bCD6* adjusted loss 经调整的亏损；调整后的亏损
S/Gy:GIf 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
mH7Mch|
m adjusted profit 经调整的利润；调整后的利润
-4t!k
Aw` adjusted surplus 经调整的盈余额；调整后的盈余额
v v]rXJu1 adjusted value 经调整的价值；调整后的价值
? #VkzT adjustment 调整；修订；理算〔保险〕
+t p@ Tb adjustment centre 调剂中心
){"-J&@? adjustment lag 调整过程的时间差距；调整时差
pLsJa?}R adjustment mechanism 调整机制
! f*t9 I9Q adjustment of loss 亏损调整
*!L
it:H adjustment process 调整过程；调整程序
kT4Oal+4 adjustment range 调整幅度
,Cj` 0v# administered exchange rate 受管制汇率
6F08$,%Y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
I 2*\J)|f administration expenses 行政费用
@1+({u#B administration fee 手续费；行政费
IW- BY =C administration in bankruptcy 破产管理
.u&GbM%Ga administration order 遗产管理令
zn/b\X/ administrator 管理人；遗产管理人
{{Z3M> Q administrator of the estate 遗产管理人
eC*-/$D admission of debt 债项承认书
Gcd'- 1 admission of proof 接纳债权证明
$D~vuA7 advance 放贷款项；垫付款项；预支款项；预付款项
uDsof?z advance account 暂支帐目；预付款帐户
lwp(Pq advance compensation 预付补偿金
8eZ^)9m advance from shareholder 股东垫款
Bey|f/
< advance pending reimbursement 预支以待日后付还
1|3{.E d advanced economy 先进经济体系
WcKL=Z?( advancement 预付；预付财产
ys Td'J advances warrant 垫款令
VTwJtWnq advancing 贷出
^.(i!BG' adverse balance 逆差
^y3sn uLtE adverse exchange 逆汇
+4m~D`fqt[ advertisement addressed to shareholders 在报章刊登的致股东通告
'U'Y[*m@ advice for collection 托收通知书
}?=4pGsI advice of drawing 提款通知书；汇票通知书
~{f[X3m^ advice of payment 付款通知
h . R bdG Advisory Committee [Securities and Futures Commission]
! F~*Q2PZ9 谘询委员会〔证券及期货事务监察委员会〕
7N
I~47s|v Advisory Committee on Diversification 经济多元化谘询委员会
B&4NdL/ affidavit 誓章；遗产申报誓章
wd0 * "c@ affidavit of no receipt 述明无收款的誓章
A<P rsk! affiliate 联号；联营公司；附属公司
VXIB9
/*i affiliated company 附属公司；联号；联营公司
v= "2p8@F affirmation [estate duty] 非宗教式宣誓〔遗产税〕
F}{uY(hv"[ affordability 负担能力
A#8Dv&$Pr African Development Bank [AfDB] 非洲开发银行
0Nq6>^
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ahx*T i/ e after-hours dealing 市后交易
GHR,KB7 xM after-tax profit 税后盈利；税后利润；税后溢利
TaE&8;H# N agency agreement 代理协议
br_D
Orq| agency expenses 代理机构的开支
zIh`Vw ,t0 agency fee 代理费
J#jx)K! Agency Law 《代理法》
&/t GT3) agent 代理人；承销人
E>3(ff& agent of company 公司代理人
A]q"+Z] agent's fee 代理人费；经纪费
"`aLSw75x aggregate 总计；总数；总体数字
R[{s\ aggregate amount 总款额；总额
iK <v r aggregate assets and liabilities 总体资产与负债
7S )u7 aggregate at constant price 按固定价格计算的总体数字
E6mwvrm8 aggregate demand 总需求
J:JkX>n%k= aggregate gross position 总持仓量
"I)`g y& aggregate limit 总限额
MP F;P&6 aggregate of salaries tax 合计薪俸税
=r1 @?x aggregate performance 总体表现；总体业绩
1" P^!N aggregate supply 总体供应
L[cl$ pYV aggregate surplus 总盈余
pG(%yIiAi aggregate total 整体总额
`w/`qG:dK aggregate value 总值；合计价值
t&L+]I'P3 aggregated basis 合计基准
)H`1CcT aggregated net chargeable income 合计应课税入息实额
z 2Rg`1B aggregation 合并计算；合计；总和
`dK%I
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R3ru<u>k& aggregation of property 财产的总和
sqP (1|9 agio 差价；贴水
1*u i|fuK 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》
<zh N7=" Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
C
lekB 《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》
Mo_(WSs Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
"0#d F:qt 《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》
H:>i:\J/M9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
*mTx0sQz(J 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1Wy0#?L agreement for a settlement 授产协议
N)N\iad^ agreement for assignment 转让协议
y:+4- 1 agreement for sale 售卖协议；买卖协议
s6| S#
agreement for sale and purchase 买卖协议
y?*4SLy agreement for the payment of interest 支付利息协议
MH=;[ | N agreement for the repayment of money 还款协议
Zcg@]Sx(I agreement of reinsurance 再保险协议
K84Ve Ae Agricultural Bank of China 中国农业银行
-=CZhp air passenger departure tax 飞机乘客离境税
cop \o4ia Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/ R%
Xkb airport tax 机场税
u?+i5=N9{ alcohol duty 酒精税
>V1v. JH alienation 让与；让渡；转让
,z+7r l alimony 生活费；赡养费
ofIw7D*h All Ordinaries Index [AOI] 所有普通股指数
G>yTv`- all risks 全险；综合险
Uc<j{U
, All Sales Record for Stock Market 《股票市场成交报告》
S eTn] Allied Capital Resources Limited 新联财务有限公司
"[t (u/e all-items index [Consumer Price Index] 总指数〔消费物价指数〕
(c=.?{U allocation letter 拨款信件
}:2G D0Ru allocation of fund 分配款项；预留款项
HbXYinG% allocation of profit 利润分配；溢利分配
p&|:,|jo5 allocation warrant 拨款令
ytg' {) allotment 分配；配股
c mI&R( allotment notice 股份配售通知；配股通知
uF89B-t allotment of shares 股份分配
Mp`2[S@$ allowable 可获宽免；免税的
TowRY=#jiS allowable business loss 可扣除的营业亏损
! >l)*jN8 allowable expenses 可扣税的支出
V$' ;B=M allowance 免税额；津贴；备抵；准备金
#`(-Oj2hH allowance for debts 债项的免税额
MX\v2["FoV allowance for depreciation by wear and tear 耗损折旧免税额
zv}3Sl@ allowance for funeral expenses 殡殓费的免税额
P>s 3 Rh3: allowance for inflation 为通货膨胀而预留的款项；通胀准备金
F vt5vQ allowance for repairs and outgoings 修葺及支出方面的免税额
;+-M+9"?O allowance to debtor 给债务人的津贴
y2:~_MD alteration of capital 资本更改
"{F e alternate trustee 候补受托人
Oj~4uT&" amalgamation 合并
MhXJ /bup ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
>azTAX6L3 ambit of charges 征税范围；收费范围
\Q m1+tg amended valuation 经修订的估值
/>,KWHR|: American Commodities Exchange 美国商品交易所
12Jm SvD American Express Bank Limited 美国运通银行
PBo;lg` American Stock Exchange 美国证券交易所
qZz?i amortization 摊销
!9ytZR* amount due from banks 存放银行同业的款项
RAps`)OR? amount due from banks abroad 存放海外银行同业的款项
0l&#%wmJ, amount due from holding companies 控股公司欠款
ZIo%(IT!c amount due from local banks 存放本港银行同业的款项
a(BEm_l3 amount due to banks 银行同业的存款
y>YQx\mK amount due to banks abroad 海外银行同业的存款
|MQ_VZ{6 amount due to holding companies 控股公司存款
P U JkC amount due to local banks 本港银行同业的存款
{ * &Wc Os amount due to outport banks 外埠银行同业的存款
5U!yc7eBI/ amount for note issue 发行纸币的款额
i,z^#b7JQ amount of bond 担保契据的款额
B{ptP4As- amount of consideration 代价款额
VwKo)zH amount of contribution 供款数额
rM y(NAo_ amount of indebtedness 负债款额
zs<2Ozv amount of principal of the loan 贷款本金额
@W+m;4 HH amount of rates chargeable 应征差饷数额
oFC]L1HN& amount of share capital 股本额
:,'yHVG\ amount of sums assured 承保款额
H;.${u^lhd amount of variation 变动幅度
n
9X:s?B/ amount of vote 拨款数额
HJ]9e amount payable 应付款额
U6/$CH<pe amount receivable 应收款额
#o / Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Z>)M{25 analysis 分析
g&<3Kl ancillary risk 附属风险
,Vd NP annual account 周年帐目；周年帐目报表；年度决算；年结
4u.Fy<+@4M annual accounting date 年结日期
c> }f y annual allowance 每年免税额；年积金；年度津贴；年津
(0W)Jd[ annual balance 年度余额
9yrSCDu00 annual disposable income 每年可动用收入
oZCjci- annual estimates 周年预算
Un.u{$po annual fee 年费
lc qpwSk annual general meeting 周年大会
_q7mYc annual growth rate 年增率；每年增长率
db G5Cf#K\ annual long-term supplement 长期个案每年补助金
z D z"Dn9 annual pensionable emolument 可供计算退休金的年薪
;?K>dWf3f annual report 年报
} S,KUH. Annual Report on the Consumer Price Index 《消费物价指数年报》
2QN ~E annual return 周年报表；周年申报表；每年报税表格
"1iLf Q Annual Return Rules 《周年报表规则》
c ?(X (FQ annual review of consumer prices 每年消费物价回顾
J% mtlA annual roll-forward basis 逐年延展方式
XJI
ff$K annual salary 年薪
h:3^FV&# annual statement 年度报表；年度决算表
% r>v^1Vo Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
"k'P
#v{f annuitant 年金受益人
lc8zF5 annuity 年金
8EBy5X}US annuity contract 年金合约
O oqA`%
annuity on human life 人寿年金
u>y/<9]q8 antecedent debt 先前的债项
1> IA9]D7 ante-dated cheque 倒填日期支票
z3mo2e anticipated expenditure 预期开支
S+* g anticipated net profit 预期纯利
Ht_7:5v& anticipated revenue 预期收入
|JVp(Kx anti-inflation measure 反通货膨胀措施
#P)(/>nF anti-inflationary stance 反通货膨胀立场
u P &< apparent deficit 表面赤字
M r6 q7 apparent financial solvency 表面偿债能力
D%%@+3a apparent partner 表面合伙人
D]StDOmM application for personal assessment 个人入息课税申请书
"t!_b ma application of fund 资金应用
"eb+ O application to release as liquidator and to destruct the books of accounts and documents
XKQ\Ts2<k 申请免除清盘人职务及毁灭帐簿与文件
P'<D0 appointed actuary 委任精算师
31)eDs appointed auditor 委任核数师；委任审计师
_>=QZ`!r appointed trustee 委任的受托人
'U/X<LCl appointer 委任人
'irHpN6n apportioned pro rata 按比例分摊
nKu)j3o` apportionment 分配；分摊
nSR<( -j! Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1 LUvs~Qu apportionment formula 分摊方程式
@5:# J ! apportionment of estate duty 遗产税的分摊
}*>xSb1 appraisal 估价；评估
3Q\k!$zq appreciable growth 可观增长
*Al`QEW appreciable impact 显着影响
l/6$BP U` appreciable increase 可观增长
t[=teB v< appreciation 增值；升值
ul!e!^qwx appreciation against other currencies 相对其他货币升值
FNy-&{P2 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
S #6: ! appreciation tax 增值税
iQ#dWxw4 appropriation 拨款；拨用；拨付
$s,Az_bs appropriation account 拨款帐目
W'3~vQF Appropriation Bill 拨款法案
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32DG* appropriation-in-aid system 补助拨款办法
<C{uodFll approved assets 核准资产
dR@XwEpP approved basket stock 认可一篮子证券
bb}$7v`G approved budget 核准预算
7:$zSj# y approved charitable donation 认可慈善捐款
&++tp5 approved charitable institution 认可慈善机构
FL?Ndy"I approved currency 核准货币；认可货币
2}xvM"k=k approved estimates 核准预算
Wa !}$q+ approved estimates of expenditure 核准开支预算
\yKYBfp-p approved overseas insurer 核准海外保险人
?j|i|WUD approved overseas trust company 核准海外信托公司
s.j6"
Q[W approved pooled investment fund 核准汇集投资基金
3`U^sr:[% approved provident fund scheme 认可公积金计划
=Eb4Iyz approved provision 核准拨款
& T&>4I!'M approved redeemable share 核准可赎回股份
g), t approved regional stock 认可地区性证券
PGNH<E) approved retirement scheme 认可退休金计划
qku}cWD9/_ approved subordinated loan 核准附属贷款
-kkp Ew\ arbitrage 套戥；套汇；套利
L/*K4xQ arbitrageur 套戥者；套汇者
^6i,PRScS arbitrary amount 临时款项
wG}Rh, arrangement 措施；安排；协定
d*tn&d~k, arrears 欠款
. \}nDT arrears of pay 欠付薪酬
/pYp, ak arrears of revenue 逾期未收税款；逾期未收的帐项
%z "${ zw articles of association 组织章程；组织细则；组织章程细则
SsfHp Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
['JIMcD ascertainment of profit 确定利润
c6~<vV'} "Asia Clear" “亚洲结算系统”
1 Q6~O2a Asia Commercial Bank Ltd. 亚洲商业银行有限公司
w6<zPrA Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,f)#&}x*2+ Asian Development Fund [ADF] 亚洲发展基金
0jm P j Asian dollar bond 亚洲美元债券
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< Asian dollar market 亚洲美元市场
Qf .]Mw?Bm Asian dollar rate 亚洲美元利率
3#Qek 2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
p|RFpn2ygF Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
q:vc ;y asked price 沽盘；喊价；索价；卖方报价
W`g zMx assessable income 应评税入息
. g8db d assessable loss 应评税亏损
r"; ;Fk#5 assessable profit 应评税利润
y|2y! &o,! assessable value 应评税值
rJ w
Ws assessed profit 估定利润
U])$#/ v
assessed value 经评估价值
vHM,_I{ assessment 评税；评定；估价；评税单
s~n@|m9k assessment number 评税编号；估价编号
WNcJ710k27 assessment of additional tax 补加税评税
%Gc)$z/Wd assessment of performance 业绩评估；实绩评价
Xn
# v! Assessor 评税主任
:>3/*"vx?G asset price bubbles 资产价格泡沫
*EllE+M{n asset-backed securities 具资产保证的证券
r31) Ed$ assets accretion 资产增值
'wd&O03& assets and liabilities 资产与负债
~Hb2-V assets betterment statement 资产递增表；资产改进表
t*(buAx assets lending 实物放款；有抵押贷款
" [`/J?W assets of the company passing on the death 死者去世时转移的公司资产
BVe c assets pledged as security for liabilities 用作负债抵押的资产
Pt\GVWi_t assets portfolio 资产投资组合
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M!Xk? assets price 资产价格
H}PZJf_E assets quality 资产质素
lqZUU92; assets realization 资产变现
wHE1Jqpo assets refinancing arrangement 资产再集资安排
Ta NcnAY>9 assets securitization 资产证券化
+Z1y1%a assets situated outside Hong Kong 在香港以外地方的资产
9*;OHoD h assets stripping 削减资产；拆卖资产
<Oihwr@5< assets value 资产值
I 'e`?H t assignee 承让人
%shCqS assignment 转让；转让书；转让契
4o ,G[Cf_ assignment of interest 权益转让
vTq
[Xe" assignment of letters patent and trade mark 专利证书及商标转让
kAnK1W> assignment of property 物业转让；物业转让书
.~7:o.BE`n assignment right 转让权
Rg\D-F6: assignor 转让人
|}D5q| d@n associate 有联系的人；有关连人士；相联者；合伙人；联系人
v]c+|nRs Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
I08W I u associate member 附属会员
u`Abko<D associated body corporate 相联法人团体
':#DROe! associated company 相联公司；联属公司
:)DvZx HE@ associated corporation 相联法团
Ngw/H )<c Association of Chartered Certified Accountants [ACCA] [United Kingdom]
~U+W4%f8 公认会计师公会〔英国〕
e!oL!Zg Association of Futures Exchange Brokers 香港期货经纪协会
]*TW%mY Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
xV>sc;PEb association of underwriters 承保人组织
{pz7ADK< assumption of control 接管
J?_-Dg(= assurance 担保；保险；转易；转易书
mIah[~G assurance of interest 权益的转易
cxpG6c at 19XX price 按一九ＸＸ年价格计算
-s&7zqW at a discount 按赔价计算；按贴水价格计算；打折扣
^k5# {?I at a premium 按溢价计算；按升水价格计算
fx*Q,} t at call 通知付款；按通知
O\q-Ai at constant market price 按固定市价计算
Tu&W7aoX5 at constant price 按固定价格计算
ufvjW] at cost 按成本计算
s4vj at current market price 按当时市价计算；按现时市价计算
nXAGwU8a at current price 按当时价格计算；按现时价格计算
bmI6OIWl at factor cost 按要素成本计算；按生产要素成本计算
bu,xIT ^ at money-of-the-day price 按付款当日价格计算
PaZd^0'!Z at or better 按指定或较佳价位〔买卖指令〕
NEW0dF&) at par 按面值计算；平价
ZYs?65. at sight 见票即付
w On*QO[ at the close 按收市盘
[Y -3C47 at the opening 按开市盘
Z}yd` 7 attestation 见证；见证条款
S t;@ZV at-the-money option 平价期权
SdN xSD$Q attorney 受权人；受托代表人
RW|X h8.O attornment 新拥有人承认书
rbc7CPq_^ attributable profit 可归属利润
35n'sVn attributable share value 可归属股份价值
9O|k|FD Auckland Stock Exchange 奥克兰证券交易所
yII+#?D auction 拍卖
( 7w9 5xI auctioneer 拍卖商
K:54`UJ audit 审计；核数
U$ Od) Audit Commission 审计署
rp,Us#>6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
NuR3]Ja\0 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〕
Eu2(#z 6eW audit review 帐目审查
GxS!Lk Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
j Q3&4>g j audited account 审计帐目；经审计的帐目
BDT"wy8 audited annual account 经审计的周年帐目
9=. 7[-6i9 audited balance sheet 经审计的资产负债表
}.r) auditor 核数师；核数主任；审计师
dfWtLY auditor's certificate 核数师证明书；审计师证明书
U Y^TTRrH auditor's report 核数师报告；审计师报告
\: 9<d@? Aussie bond 澳元债券
VfkQc$/ austerity budget 紧缩预算
L7nW_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
BE)&.}l Australia All Ordinaries Index 澳洲所有普通股票指数
MN[D)RKh; Australian Dollar [AUD] 澳元
& {=}U Australian Options Market 澳大利亚期权市场
[7h/ 2La# Australian Securities Commission 澳洲证券事务监察委员会
l`r O)7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
.s\ _H, Australian Stock Exchange 澳大利亚证券交易所
J6g n! Austrian Schilling [ATS] 奥地利先令
B_S))3
authentication 认证；鉴证
V0!kvIv authority to purchase 委托购买证；委购书
`Ln1g@ authorization 认可；核准；授权；授权书
6 jU ?~ authorization by direction 指示授权
8f>v[SQ" authorization by instruction 指令授权
iM M s3 authorization by warrant 令状授权
c S(=wC authorization of unit trust 单位信托的认可
?D[' >Rzu authorized agent 指定代理人
@n OuFX4 authorized capital 法定资本
2[i(XG{/ authorized clerk 出市员
Qq3>Xv < authorized dealer 认可交易商
f U |4^p) authorized financial institution 认可财务机构
9 e;8"rJ?C authorized fund 认可基金
fE1VTGfd: authorized fund house 获授权的基金公司；认可基金公司
(o4':/es authorized institution 认可机构
t@!A1Vr@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
WXd#`f % authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
;jh.\ a_\ authorized insurer 获授权保险人；获认可承保人
Oar%LSkPRz authorized investment 特准投资项目
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h`P_ authorized person 获授权人
{hVc,\A authorized representative 获授权代表
: eFyd`Syw authorized share capital 法定股本
~~}8D" automated quotation system 自动报价系统
]T._TZ" Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&neB$m3y 自动交易系统〔香港期货交易所有限公司〕
{m/KD 'b_ automatic adjustment mechanism 自动调整机制
9F7}1cH7g@ automatic adjustment system 自动调整系统
ubQr[/ Automatic Clearing House 自动票据交换所
EOXuc9>G automatic exchange rates accumulation system 自动化汇率累集系统
[~ !9t9+~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
W4"1H0s`l automatic teller machine [ATM] 自动柜员机
)!=fy'] autopay 自动转帐
??z&w`Yy, available assets 可用资产
]0=THq\H available fiscal reserve 现存财政储备
sN ZOm $ available profit 可用利润
R0e!b+MZ. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
C:z7R" yj average 平均；平均数；海损
IwR=@Ne8 average basic salary 平均基本薪金
B$MHn? average consumer expenditure 平均消费开支；一般消费开支
U aBNoD average cost 平均成本
8i
Ew;I_ average cost of land production 增辟土地平均成本
wcW7k(+0 average daily turnover 平均每日成交额
s){R/2O3F average daily wage rate 平均每日工资率
q+ka}@ average expenditure pattern 平均开支模式
T;v^BVn average growth rate 平均增长率
S e |h]+G average net fixed assets 固定资产平均净值
c=aVYQ "2 average of relatives 相对价格平均数
+de5y]1H,| average price 平均价格
4iY
<7l8 average propensity to consume 平均消费倾向；一般消费倾向
Rp
!Rzl< average propensity to save 平均储蓄倾向；一般储蓄倾向
s8SCEpz average rate 平均率
Iv/h1j> H average revenue 平均收入；平均收益
83F]d+n average stock 平均库存；平均存货
\6!s";=hQ average yearly rent 平均年租
p+V::O&&r avoidance of double taxation 避免双重课税
)h1 `?q:5 avoidance of tax 避税
