A:
)yrAov\z* A share Ａ股；甲类股份
Ssf+b!e] abatement of tax 减税；减扣免税额
S.W^7Ap ABN AMRO Bank N.V. 荷兰银行
9#Bx]wy above-the-line expenditure 线上项目支出；经常预算支出
5/ * >v above-the-line receipt 线上项目收入；经常预算收入
1M+oTIN ABSA Asia Limited 南非联合亚洲有限公司
+bUW!$G absolute change 绝对数值变更
mB`D}g$ absolute expenditure 实际开支
;%W dvnW absolute guideline figure 绝对准则数字
u H\w. absolute interest 绝对权益
3{e'YD~hP absolute order of discharge 绝对破产解除令
O:e#!C8^ absolute profit margin 绝对利润幅度
GD&htob( absolute value 实值；绝对值
;%Q&hwj absolutely vested interest 绝对既得权益
AWT"Y4Ie absorbed cost 已吸收成本；已分摊成本
=m9 i)Q absorption 吸收；分摊；合并
pv&^D,H, absorption rate 吸收率；摊配率；分摊率
(ii( yz| ACB Finance Limited 亚洲商业财务有限公司
U- g9C. acceptable form of reciprocity 合理的互惠条件
*T1~)z}j< acceptable rate 适当利率；适当汇率
`|EH[W&y acceptance agreement 承兑协议
8+ >\3j acceptance for honour 参加承兑
\(fq8AL? acceptor 承兑人；接受人；受票人
r|fO7 PD acceptor for honour 参加承兑人
/zT`Y=1 accident insurance 意外保险
/c#l9& , Accident Insurance Association of Hong Kong 香港意外保险公会
OJpj}R accident insurance scheme 意外保险计划
|` "? accident year basis 意外年度基准
aMJ;bQD
accommodation 通融；贷款
6,+nRiZ accommodation bill 通融票据；空头票据
4, ~tl~FD accommodation party 汇票代发人
\[ M_\&GC account balance 帐户余额；帐户结余
-zKxf@" account book 帐簿
@5E,:)T*wR account collected in advance 预收款项
0hwj\{" account current book 往来帐簿
PS@ *qTin account of after-acquired property 事后取得的财产报告
\b old" account of defaulter 拖欠帐目
^A!$i$NON account payable 应付帐款
ah+j!e account payee only [A/C payee only] 只可转帐；存入收款人帐户
.6m_>Y6 account receivable 应收帐款
k ZxW"2 account receivable report 应收帐款报表
b\giJ1NJB account statement 结单；帐单；会计财务报表
/_*>d) account title 帐户名称；会计科目
[PWL<t::c accountant's report 会计师报告
<lj\#'G3 Accountant's Report Rules 会计师报告规则
zCV7%,H~ accounting and auditing procedure 会计与审计程序；会计与核数程序
]?&FOzN5$P Accounting Arrangements 《会计安排》
*
t!r@k accounting basis 会计基础
J(s;$ PG accounting by Official Receiver 破产管理署署长呈交的帐目
'N6 S}w7 Accounting Circular 《会计通告》
S4bBafj[I accounting class 会计类别
N4wA#\- accounting date 记帐日期；会计结算日期
#epy%> accounting for money 款项核算
`R+,1"5 = Accounting Officer 会计主任
QVtM.oi!Q accounting period 会计报告期；会计期
)yj:PY] accounting policy 会计政策；会计方针
; )llt
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af'@h: accounting principle 会计准则
P^i .La, accounting record 会计记录
@Y-TOCadT accounting report 会计报告
<3Gqv9Y& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8\#
^k#X Accounting Society of China 中国会计学会
>emcJVYV`[ accounting statement 会计报表
H~o <AmE0! accounting system 会计制度；会计系统
o`6|ba accounting transaction 会计事项；帐务交易
6ep>hS4A& accounting treatment 会计处理
.Dw,"VHP accounting year 会计年度
_Y!sVJ){,c accretion 增值；添加
z<&m*0WYA accrual 应计项目；应累算数目
ST;t,
D: accrual basis 应计制；权责发生制
H?Jm'\~ accrual basis accounting 应计制会计；权责发生制会计
O3qM1-k}S accrue 应累算；应计
H l<$a"K7\ accrued benefit 应累算利益
AIZBo@x g accrued charges 应计费用
Fn+ ?u accrued cumulative preference share dividend 应累算的累积优先股股息
>|*yh~ accrued expenses 应累算费用
6+` tn accrued interest payable 应付利息；应计未付利息
DWm SC}{. accrued interest receivable 应收利息；应计未收利息
#/
"+ accrued right 累算权益
v(O= IU a accruing profit 应累算的利润
\ZH&LPAY accumulated fiscal reserve 累积财政储备
&y\sL"YL! accumulated profit 累积利润；滚存溢利
YI@Fhr
&NU accumulated reserve 累积储备
(
u`W!{1\ accumulation of surplus income 累积收益盈余
o2uj =Gnx acquired assets 既得资产
>NM\TLET~ acquisition 收购；购置；取得
_Qd,VE
8u acquisition cost 购置成本
1 RqgMMJL acquisition expenses 购置费用
z p4W'8
acquisition of 100% interest 收购全部股权
Y*LaBxt Q acquisition of control 取得控制权
YnTB&GPxl acquisition of fixed assets 购置固定资产
S$[k Q|Am acquisition of shell “买壳”
1-VT}J( acquisition price 收购价
)/ |6'L-2 act of God 天灾
<Kt3Py F acting partner 执事合伙人
^gYD*K!* active market 买卖活跃的市场；交投畅旺的市场；旺市
L*JPe"N -e active partner 积极参与的合伙人
ll<NIdf\r active trading 交投活跃
-]S.<8<$ actual circulation 实际流通
M+xdHB g actual cost 实际成本
(^n*Am;zlH actual expenditure 实际开支；实际支出
,1 UZv>}S actual income 实际入息；实际收入；实际收益
A3{0q>CC actual market 现货市场
IL!=mZ>2O actual price 现货价；实际价格
XL5Es:"+?S actual profit 实际利润
H0*,8i5I actual quotation 实盘；实际价位；实际报价
c&'JmKV>& actual year basis 按实际年度计算
)S@jDaU< actuals 实货
N "Wqy actuarial investigation 精算调查
K_/ B?h actuarial principle 精算原则
Is.WZY a actuarial report 精算师报告
xWX*tJ 4 Actuarial Society of Hong Kong 香港精算学会
[L~@uAMw: actuarial valuation 精算师估值
mpay^.(% actuary 精算师
C"w
{\
& R ad referendum agreement 暂定协议；有待覆核的协定
kQv*eZ~ ad valorem duty 从价税；按值征税
xN0* 8 ad valorem duty system 从价税制
l!~
mxUb ad valorem fee 从价费
, c;eN ad valorem tariff 从价关税
Z)"61)
) additional allowance 额外免税额
bGXR7u&K additional amount for unexpired risk 未过期风险的额外款额
X% {'<baR additional assessable profit 补加应评税利润
W WG /k17 additional assessment 补加评税
Mi7y&~, additional commitment 额外承担
"ZMkL)'7- additional commitment vote 额外承担拨款
6][1 <}8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
H-5<S@8 additional dependent parent allowance 供养父母额外免税额
GdmmrfXB additional provision 额外拨款
\5><3*\ additional stamp duty 附加印花税
[=TCEU{"~ additional tax 补加税罚款；补加税款
~H /2R Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_|{aC1Y!V adjudged bankrupt 被裁定破产
`,>wC+} adjudicated bankrupt 裁定破产人
K
k[ `dR; adjudication fee 裁定费；评定印花税额手续费；评估契据费
IB5BO7J adjudication of bankruptcy 裁定破产；宣告破产
qr(`&hB-L adjudication of insolvency 裁定无力偿还债务
,L YFEq_ adjusted actual 经调整的实数；调整后的实数
z ; }6f adjusted current assets 经调整的流动资产；调整后的流动资产
gn1(4
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KFWJ}pNq adjusted liabilities 经调整的负债；调整后的负债
X hW %,/< adjusted loss 经调整的亏损；调整后的亏损
y2yKm1<Ru< 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
; y.E ! adjusted profit 经调整的利润；调整后的利润
mZvG|P$} adjusted surplus 经调整的盈余额；调整后的盈余额
R MXzU adjusted value 经调整的价值；调整后的价值
7"v$- W y adjustment 调整；修订；理算〔保险〕
HZ"Evl|n adjustment centre 调剂中心
Rm>^tu
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4FMF|U adjustment mechanism 调整机制
m7| RD]q& adjustment of loss 亏损调整
&jQ?v@|1c adjustment process 调整过程；调整程序
)NW6?Pu" adjustment range 调整幅度
0tz:Wd*< administered exchange rate 受管制汇率
:`,3h% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0~gO '*2P administration expenses 行政费用
i%{X9!*%TX administration fee 手续费；行政费
P`SnavQBt administration in bankruptcy 破产管理
{ I1~-8 administration order 遗产管理令
zA+@FR? administrator 管理人；遗产管理人
~P f5ORoe administrator of the estate 遗产管理人
+5p{5 q(o admission of debt 债项承认书
"4xfrlOc admission of proof 接纳债权证明
7 ^e + advance 放贷款项；垫付款项；预支款项；预付款项
^y_fRP~ advance account 暂支帐目；预付款帐户
d]v+mVAyE advance compensation 预付补偿金
I4_d[O9 advance from shareholder 股东垫款
6L4$vJ advance pending reimbursement 预支以待日后付还
~= n#}{/ advanced economy 先进经济体系
V M=+afY5M advancement 预付；预付财产
Sfjje4R advances warrant 垫款令
woO y* )@ advancing 贷出
H#d:kil Ny adverse balance 逆差
% 1U`@0 adverse exchange 逆汇
h#}YKWL advertisement addressed to shareholders 在报章刊登的致股东通告
\ZXLX'- advice for collection 托收通知书
pxINw>\Qv advice of drawing 提款通知书；汇票通知书
C ;B}3g& advice of payment 付款通知
MBr:?PE7 Advisory Committee [Securities and Futures Commission]
iZ,YxN<R 谘询委员会〔证券及期货事务监察委员会〕
5F $V`kYT Advisory Committee on Diversification 经济多元化谘询委员会
$.mQ7XDA9 affidavit 誓章；遗产申报誓章
QBJ3i Qs1 affidavit of no receipt 述明无收款的誓章
zsl,,gk9Y affiliate 联号；联营公司；附属公司
\+PIe7f_ affiliated company 附属公司；联号；联营公司
tykB.2f affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:Ao!ls' = affordability 负担能力
y }2F9= African Development Bank [AfDB] 非洲开发银行
-e@! after-acquired property 事后取得的财产
Kp iF0K after-hours dealing 市后交易
C*6S@4k after-tax profit 税后盈利；税后利润；税后溢利
!Jfs? Hy agency agreement 代理协议
Xh+ia#K agency expenses 代理机构的开支
9ptFG]lZ agency fee 代理费
ug&[ IL~lc Agency Law 《代理法》
sKaE-sbJY agent 代理人；承销人
(&\aA 0-}H agent of company 公司代理人
0Fr1Ku! agent's fee 代理人费；经纪费
keAcKhj aggregate 总计；总数；总体数字
$a;]_ Y aggregate amount 总款额；总额
dfj\RIV8 aggregate assets and liabilities 总体资产与负债
c@m5 ~
aggregate at constant price 按固定价格计算的总体数字
Q[ieaL6& aggregate demand 总需求
q }C+tn"\ aggregate gross position 总持仓量
V _^@ aggregate limit 总限额
B/uniR^x aggregate of salaries tax 合计薪俸税
[THG4582oB aggregate performance 总体表现；总体业绩
xycH~ ? aggregate supply 总体供应
L) : qu aggregate surplus 总盈余
GJ(d&o8 aggregate total 整体总额
>um!Eo aggregate value 总值；合计价值
Q}AE.Ef@< aggregated basis 合计基准
j dqj=Yc aggregated net chargeable income 合计应课税入息实额
:Og:v#r8= aggregation 合并计算；合计；总和
-\$`i c$"1 aggregation of incomes of husband and wife 夫妇入息合并计算
3yS aggregation of property 财产的总和
L):U"M>]= agio 差价；贴水
- 0HkT Y 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》
{y^3> 7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
b
B 《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 7\rP Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
cd@.zg'sYn 《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》
vlWw3>4 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$6f\uuTU2" 《香港政府和大韩民国政府关于相互促进和保护投资协定》
|PV t}*0" agreement for a settlement 授产协议
b%(6EiUA agreement for assignment 转让协议
'md0] R| agreement for sale 售卖协议；买卖协议
}k$4/7ri agreement for sale and purchase 买卖协议
D #2yIec agreement for the payment of interest 支付利息协议
%kI}
[6J_ agreement for the repayment of money 还款协议
Mio>{%/ agreement of reinsurance 再保险协议
|VH!)vD Agricultural Bank of China 中国农业银行
y WIm&Q: air passenger departure tax 飞机乘客离境税
}2>"<) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
AD5)
.}[F airport tax 机场税
!%L,* ' alcohol duty 酒精税
YhKZ|@ alienation 让与；让渡；转让
x ,/TXTZ6 alimony 生活费；赡养费
i^Ut015q% All Ordinaries Index [AOI] 所有普通股指数
zi] %Zp all risks 全险；综合险
f?fKhu2 All Sales Record for Stock Market 《股票市场成交报告》
@ Cs V]97` Allied Capital Resources Limited 新联财务有限公司
;1AG3P' all-items index [Consumer Price Index] 总指数〔消费物价指数〕
A]`:VC=IU allocation letter 拨款信件
D}mL7d 1 allocation of fund 分配款项；预留款项
0`#(Toe{B allocation of profit 利润分配；溢利分配
t@zdm y allocation warrant 拨款令
~. tvrx g allotment 分配；配股
7G2PMe;$m allotment notice 股份配售通知；配股通知
=5]n\"/ allotment of shares 股份分配
4)-)# `K allowable 可获宽免；免税的
cL7g}$W $ allowable business loss 可扣除的营业亏损
C"<s/h allowable expenses 可扣税的支出
- Xupq/[, allowance 免税额；津贴；备抵；准备金
0OZ Mlt%z allowance for debts 债项的免税额
n[+'OU[ allowance for depreciation by wear and tear 耗损折旧免税额
ReB7vpd allowance for funeral expenses 殡殓费的免税额
x!TZ0fq0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
GUp; AoQ allowance for repairs and outgoings 修葺及支出方面的免税额
f |3q^wjs
allowance to debtor 给债务人的津贴
GRYe< K alteration of capital 资本更改
$K}.
+`vVO alternate trustee 候补受托人
O_,O,1 amalgamation 合并
$Rtgr{ {;" ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~4 #B'Gy[ ambit of charges 征税范围；收费范围
z5cYyx
r> amended valuation 经修订的估值
*M M#Z?mP American Commodities Exchange 美国商品交易所
eBr4O i American Express Bank Limited 美国运通银行
Ggm` ~fS American Stock Exchange 美国证券交易所
Nud,\mXrY[ amortization 摊销
bi[7!VQf amount due from banks 存放银行同业的款项
#B}?Zg amount due from banks abroad 存放海外银行同业的款项
93%{scrm amount due from holding companies 控股公司欠款
L&2u[ ml amount due from local banks 存放本港银行同业的款项
qk{'!Ii amount due to banks 银行同业的存款
{")\0|2\x amount due to banks abroad 海外银行同业的存款
|^n3{m amount due to holding companies 控股公司存款
"P Wl4a& amount due to local banks 本港银行同业的存款
M].8HwC + amount due to outport banks 外埠银行同业的存款
n2-0.Er amount for note issue 发行纸币的款额
cgZaPw2
bw amount of bond 担保契据的款额
!rL<5 L amount of consideration 代价款额
=yi OJyx amount of contribution 供款数额
c$M%G)P amount of indebtedness 负债款额
$g8}^1 amount of principal of the loan 贷款本金额
HxwlY x,4 amount of rates chargeable 应征差饷数额
5 9 2;W-y amount of share capital 股本额
o
\L!(hm amount of sums assured 承保款额
S>:,z}i amount of variation 变动幅度
ROAI9sW0 amount of vote 拨款数额
Ww9;UP'G amount payable 应付款额
rzLd" ` amount receivable 应收款额
laREjN/\` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
70gg 4BS analysis 分析
UPh=+s #Q ancillary risk 附属风险
gT52G? - annual account 周年帐目；周年帐目报表；年度决算；年结
dSK 0h(8 annual accounting date 年结日期
=
1|"- annual allowance 每年免税额；年积金；年度津贴；年津
L10IF annual balance 年度余额
02b6s&L annual disposable income 每年可动用收入
@|A | annual estimates 周年预算
7nE"F!d+0 annual fee 年费
a:!uORQby annual general meeting 周年大会
f05d ; annual growth rate 年增率；每年增长率
b) } +>Wx annual long-term supplement 长期个案每年补助金
H
o y7RC& annual pensionable emolument 可供计算退休金的年薪
Mg J5B(c annual report 年报
Q+[ .Y& Annual Report on the Consumer Price Index 《消费物价指数年报》
"~+.Af annual return 周年报表；周年申报表；每年报税表格
gQVBA % Annual Return Rules 《周年报表规则》
pO/% N94s annual review of consumer prices 每年消费物价回顾
MWwJzVL8 annual roll-forward basis 逐年延展方式
;R nhe_A. annual salary 年薪
SG]K annual statement 年度报表；年度决算表
F8mC?fb K9 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
L]bVN)JU annuitant 年金受益人
i5 7(
$1. annuity 年金
;iX<`re~ annuity contract 年金合约
5w3Fqu>39? annuity on human life 人寿年金
H!eh
J$[ antecedent debt 先前的债项
/6 tcSg) ante-dated cheque 倒填日期支票
s (PY/{8 anticipated expenditure 预期开支
4M`Xrfwm'[ anticipated net profit 预期纯利
gA:TL{X0 anticipated revenue 预期收入
rw u3 Nb anti-inflation measure 反通货膨胀措施
WmVVR>0V| anti-inflationary stance 反通货膨胀立场
h_ ZX/k apparent deficit 表面赤字
(_8#YyW# apparent financial solvency 表面偿债能力
7'j9rmTXs apparent partner 表面合伙人
SGf9U^ds application for personal assessment 个人入息课税申请书
Q< =Y application of fund 资金应用
F=Y S^ application to release as liquidator and to destruct the books of accounts and documents
%$n02"@ 申请免除清盘人职务及毁灭帐簿与文件
i\x~iP&F$ appointed actuary 委任精算师
1 9I:%$U3 appointed auditor 委任核数师；委任审计师
uQp_':\k appointed trustee 委任的受托人
i?>Hr| appointer 委任人
w-rOecwFvu apportioned pro rata 按比例分摊
gGbI3^ r# apportionment 分配；分摊
htHv& Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
r%-n*_?.s apportionment formula 分摊方程式
myvh@@N apportionment of estate duty 遗产税的分摊
Z3;= w%W appraisal 估价；评估
Bw-s6MS appreciable growth 可观增长
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K1*j appreciable impact 显着影响
^KH%mSX> appreciable increase 可观增长
n7iE8SK|k appreciation 增值；升值
D rS?=C@ appreciation against other currencies 相对其他货币升值
vInFo.e[4 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%V_eJC""? appreciation tax 增值税
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appropriation 拨款；拨用；拨付
1u M/2sX appropriation account 拨款帐目
l2/ @<0P Appropriation Bill 拨款法案
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0 9y y appropriation-in-aid system 补助拨款办法
2Ow<`[7 approved assets 核准资产
js m0kz approved basket stock 认可一篮子证券
Phlk1*1n approved budget 核准预算
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f/> approved charitable donation 认可慈善捐款
=] KIkS 3 approved charitable institution 认可慈善机构
We m?{kx0 approved currency 核准货币；认可货币
DQ_ 2fX~) approved estimates 核准预算
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approved estimates of expenditure 核准开支预算
z93nYY$`Y approved overseas insurer 核准海外保险人
s=/^lOOO approved overseas trust company 核准海外信托公司
O 5MDGg approved pooled investment fund 核准汇集投资基金
Czh8zB+r approved provident fund scheme 认可公积金计划
U.Hdbmix approved provision 核准拨款
x]' H jTqX approved redeemable share 核准可赎回股份
:uvc\|:s approved regional stock 认可地区性证券
$rB!Ex{@ac approved retirement scheme 认可退休金计划
<9N4"d !A approved subordinated loan 核准附属贷款
vU 9ek:.l arbitrage 套戥；套汇；套利
BHclUwj arbitrageur 套戥者；套汇者
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m)k-uWc$C arrangement 措施；安排；协定
.+ uVgSN arrears 欠款
sH@ &* arrears of pay 欠付薪酬
Cqa3n[Mhw1 arrears of revenue 逾期未收税款；逾期未收的帐项
F*!gzKZ" articles of association 组织章程；组织细则；组织章程细则
l #y gb|=x Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Rk{$S"8S_ ascertainment of profit 确定利润
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d] f "Asia Clear" “亚洲结算系统”
?\d5;%YSr Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@?M; 'xMbB Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
o@',YF>OQ Asian Development Fund [ADF] 亚洲发展基金
l]>!`'sJL Asian dollar bond 亚洲美元债券
VLx T"]f Asian dollar market 亚洲美元市场
U L ck Asian dollar rate 亚洲美元利率
-G!6U2*# Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
R/ rcXX7% Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
'Ye ]eL,I\ asked price 沽盘；喊价；索价；卖方报价
3l+|&q[v assessable income 应评税入息
K)N)IZ1q assessable loss 应评税亏损
vhX-Qk t} assessable profit 应评税利润
fGo_NB assessable value 应评税值
%cd]xQpCp assessed profit 估定利润
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/D~K assessed value 经评估价值
"d:.*2Z2 assessment 评税；评定；估价；评税单
DbQBVy assessment number 评税编号；估价编号
W QTendS assessment of additional tax 补加税评税
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4a1BGNI%SW Assessor 评税主任
eoC<a"bJ> asset price bubbles 资产价格泡沫
VAt >ji7c asset-backed securities 具资产保证的证券
pBvo M={2! assets accretion 资产增值
i >J:W"W assets and liabilities 资产与负债
(\tq<h0 assets betterment statement 资产递增表；资产改进表
y]MWd#U assets lending 实物放款；有抵押贷款
"LXXs0 assets of the company passing on the death 死者去世时转移的公司资产
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VVR*n| assets pledged as security for liabilities 用作负债抵押的资产
t3 K>\ : assets portfolio 资产投资组合
Jfe~ ,cI assets price 资产价格
A g<4r assets quality 资产质素
Od*v5qT;$ assets realization 资产变现
HoMQt3C assets refinancing arrangement 资产再集资安排
fo *!a$) assets securitization 资产证券化
@ljZ w ( assets situated outside Hong Kong 在香港以外地方的资产
<kROH0 + assets stripping 削减资产；拆卖资产
I? A~zigO assets value 资产值
+OKA_b"wB assignee 承让人
%odw+PhO assignment 转让；转让书；转让契
1X Q87~ assignment of interest 权益转让
)!BB/'DRQ assignment of letters patent and trade mark 专利证书及商标转让
fO0- N>W'P assignment of property 物业转让；物业转让书
@f-0X1C."N assignment right 转让权
I8:"h assignor 转让人
VN?<[#ij associate 有联系的人；有关连人士；相联者；合伙人；联系人
7Zhli Y1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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. associate member 附属会员
`Nkx7Z~w: associated body corporate 相联法人团体
7eTA`@v5A associated company 相联公司；联属公司
Mp!2`4rD associated corporation 相联法团
Ni&,g Association of Chartered Certified Accountants [ACCA] [United Kingdom]
hcj{%^p 公认会计师公会〔英国〕
pVdhj^n Association of Futures Exchange Brokers 香港期货经纪协会
p0"BO4({{ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
imC&pPBB/G association of underwriters 承保人组织
DrW/KU,{+( assumption of control 接管
X5|?/aR} assurance 担保；保险；转易；转易书
HW^{ ;'kH~ assurance of interest 权益的转易
<<i=+ed8eP at 19XX price 按一九ＸＸ年价格计算
6ch@B e5* at a discount 按赔价计算；按贴水价格计算；打折扣
FLw[Mg:L at a premium 按溢价计算；按升水价格计算
7l[t9ON at call 通知付款；按通知
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at constant market price 按固定市价计算
q=T<^Tk#e at constant price 按固定价格计算
RJQ/y3 at cost 按成本计算
v\J!yz at current market price 按当时市价计算；按现时市价计算
~4l6unCI at current price 按当时价格计算；按现时价格计算
JiG8jB7%} at factor cost 按要素成本计算；按生产要素成本计算
bDxPgb7N= at money-of-the-day price 按付款当日价格计算
N)`tI0/W at or better 按指定或较佳价位〔买卖指令〕
44z=m MR< at par 按面值计算；平价
mm3zQ!2j. at sight 见票即付
3 t~X: at the close 按收市盘
!$g(& at the opening 按开市盘
,q{lYX83S attestation 见证；见证条款
BF@m )w.v at-the-money option 平价期权
IO?~b X P attorney 受权人；受托代表人
9 ?EY.}~ attornment 新拥有人承认书
[R roHXdk+ attributable profit 可归属利润
OFJJ-4[_3 attributable share value 可归属股份价值
J+-,^8) Auckland Stock Exchange 奥克兰证券交易所
+3(C GNE auction 拍卖
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Q&\ZC?y4 audit 审计；核数
E;ndw/GZjR Audit Commission 审计署
#MmmwPB_ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
cuJ / Vc 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〕
&Z#Vw.7U audit review 帐目审查
37GHt9l Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
W+fkWq7`Xx audited account 审计帐目；经审计的帐目
& 1\u#LU audited annual account 经审计的周年帐目
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n8] audited balance sheet 经审计的资产负债表
1"87EP auditor 核数师；核数主任；审计师
?)i6:76( auditor's certificate 核数师证明书；审计师证明书
h9@gs,' auditor's report 核数师报告；审计师报告
c~Q`{2%+ Aussie bond 澳元债券
-Hl\j (D7 austerity budget 紧缩预算
i[ V,IP + Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
C{lB/F /|! Australia All Ordinaries Index 澳洲所有普通股票指数
$\ =6."R5< Australian Dollar [AUD] 澳元
hfVzzVX: Australian Options Market 澳大利亚期权市场
wpPxEp/ Australian Securities Commission 澳洲证券事务监察委员会
4c493QOd Australian Society of Certified Practising Accountants 澳洲执业会计师公会
,58kjTM Australian Stock Exchange 澳大利亚证券交易所
@pyA;>U Austrian Schilling [ATS] 奥地利先令
4jI*Y6Wkz authentication 认证；鉴证
0hEF$d6U authority to purchase 委托购买证；委购书
sZ\i(eIU authorization 认可；核准；授权；授权书
pJ<)intcbE authorization by direction 指示授权
hNgcE,67q authorization by instruction 指令授权
|wl")|b% authorization by warrant 令状授权
C 6: p Y- authorization of unit trust 单位信托的认可
^+Y GSg7 authorized agent 指定代理人
O;.d4pO(tC authorized capital 法定资本
oQE_?">w authorized clerk 出市员
2g`uC} authorized dealer 认可交易商
iyHp$~,q?t authorized financial institution 认可财务机构
ixUiXP authorized fund 认可基金
NWq [22X
| authorized fund house 获授权的基金公司；认可基金公司
J[Y lo&w3 authorized institution 认可机构
(rCPr,@0 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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"s~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
M\x7=*\ authorized insurer 获授权保险人；获认可承保人
cc# _acR authorized investment 特准投资项目
M zA authorized person 获授权人
DXw9@b authorized representative 获授权代表
0Mzc1dG: authorized share capital 法定股本
tF) k6*+ automated quotation system 自动报价系统
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QyBK*uNdV 自动交易系统〔香港期货交易所有限公司〕
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t-T0; automatic adjustment mechanism 自动调整机制
NC#kI3 { automatic adjustment system 自动调整系统
ce-m )o/ Automatic Clearing House 自动票据交换所
^Ypb"Wx8 automatic exchange rates accumulation system 自动化汇率累集系统
ui: >eYv Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Ib<5u automatic teller machine [ATM] 自动柜员机
YQw/[ autopay 自动转帐
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4]z'5 available assets 可用资产
uc{Qhw!;: available fiscal reserve 现存财政储备
_a:!U^4 available profit 可用利润
i(TDJ@} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
A1&>L9nUx average 平均；平均数；海损
RI< Yg# average basic salary 平均基本薪金
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k3E\R average consumer expenditure 平均消费开支；一般消费开支
pR^Y|NG! average cost 平均成本
{e!uvz,e average cost of land production 增辟土地平均成本
.> \>F{#~ average daily turnover 平均每日成交额
Y_ TL4 average daily wage rate 平均每日工资率
p{pzOMi6 average expenditure pattern 平均开支模式
=.3P)gY ) average growth rate 平均增长率
QI^8b\36 average net fixed assets 固定资产平均净值
B3k ],k average of relatives 相对价格平均数
vo^9qSX
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R2Fh^x average propensity to consume 平均消费倾向；一般消费倾向
"=0 lcb C average propensity to save 平均储蓄倾向；一般储蓄倾向
k kuQ"^<J average rate 平均率
"$wPq@ average revenue 平均收入；平均收益
x%Y a*T average stock 平均库存；平均存货
|<o>$;mZ average yearly rent 平均年租
?5+KHG *) avoidance of double taxation 避免双重课税
z ] 4g`K+ avoidance of tax 避税
