A:
{XIpH r A share Ａ股；甲类股份
S!PG7 hK2 abatement of tax 减税；减扣免税额
v@]SddP,? ABN AMRO Bank N.V. 荷兰银行
Z-lhJ<0/Pa above-the-line expenditure 线上项目支出；经常预算支出
r^6@Zwox] above-the-line receipt 线上项目收入；经常预算收入
?#GTD? 3d ABSA Asia Limited 南非联合亚洲有限公司
Y:/p0 o absolute change 绝对数值变更
=CO Qv= GT absolute expenditure 实际开支
qv(3qY absolute guideline figure 绝对准则数字
d-b<_k{p absolute interest 绝对权益
:@)R@. - absolute order of discharge 绝对破产解除令
2 T} >9X absolute profit margin 绝对利润幅度
E{[Y8U1n absolute value 实值；绝对值
&Z > ??|f absolutely vested interest 绝对既得权益
\)5mO 8w absorbed cost 已吸收成本；已分摊成本
<p V8
+V) absorption 吸收；分摊；合并
zgz!"knVx absorption rate 吸收率；摊配率；分摊率
j _d}?jh ACB Finance Limited 亚洲商业财务有限公司
p>eYi \' acceptable form of reciprocity 合理的互惠条件
R`]@.i4tt acceptable rate 适当利率；适当汇率
8x- 19# acceptance agreement 承兑协议
/ fUdb=!Z acceptance for honour 参加承兑
3|!3R'g/ > acceptor 承兑人；接受人；受票人
EC5 = 2w< acceptor for honour 参加承兑人
Iu P~Vt{m accident insurance 意外保险
?{aC-3VAT Accident Insurance Association of Hong Kong 香港意外保险公会
uDND o accident insurance scheme 意外保险计划
Ce-=
- accident year basis 意外年度基准
}' tJc $! accommodation 通融；贷款
Ms +ekY) accommodation bill 通融票据；空头票据
OIj.K@Kr accommodation party 汇票代发人
V'#R1 x"3 account balance 帐户余额；帐户结余
7k, BE2]" account book 帐簿
q)9n%- YgP account collected in advance 预收款项
%\HE1d5; account current book 往来帐簿
fZpi+I account of after-acquired property 事后取得的财产报告
L7 54odc account of defaulter 拖欠帐目
qpFx l account payable 应付帐款
=8#.=J[/ account payee only [A/C payee only] 只可转帐；存入收款人帐户
,mx\
-lWFy account receivable 应收帐款
;Q, t65+Am account receivable report 应收帐款报表
0?oL zw& account statement 结单；帐单；会计财务报表
p*5_+u account title 帐户名称；会计科目
;=$;h6W 0 accountant's report 会计师报告
st* sv} Accountant's Report Rules 会计师报告规则
!&Q?AS JH accounting and auditing procedure 会计与审计程序；会计与核数程序
"P?O1 Accounting Arrangements 《会计安排》
1#c Tk accounting basis 会计基础
i`e[Vwe2x@ accounting by Official Receiver 破产管理署署长呈交的帐目
ROn@tW Accounting Circular 《会计通告》
UapU:> !"` accounting class 会计类别
{
i6L/U. accounting date 记帐日期；会计结算日期
} r(b:}DN accounting for money 款项核算
;^bfLSWm{ Accounting Officer 会计主任
[ KgO:},c accounting period 会计报告期；会计期
n%29WF6Zf accounting policy 会计政策；会计方针
Q*I8RAfd accounting practice 会计惯例
SF-E> s!XL accounting principle 会计准则
L3HC- accounting record 会计记录
Z8Ig, accounting report 会计报告
3QBzyJW f Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(/<Nh7C1c Accounting Society of China 中国会计学会
xi{ r-D8Z accounting statement 会计报表
/d}"s. 3p accounting system 会计制度；会计系统
'WhJ}Uo\ accounting transaction 会计事项；帐务交易
>U`G3(#7S accounting treatment 会计处理
_p4]\LA accounting year 会计年度
$adZ|Q\ accretion 增值；添加
?e6>dNw accrual 应计项目；应累算数目
&~+QPnI>Pm accrual basis 应计制；权责发生制
6d/Q"As accrual basis accounting 应计制会计；权责发生制会计
VQqBo~ accrue 应累算；应计
G\ F>* accrued benefit 应累算利益
r!f UMDS accrued charges 应计费用
2#:p:R8I> accrued cumulative preference share dividend 应累算的累积优先股股息
M 5w/TN accrued expenses 应累算费用
= K0%bI accrued interest payable 应付利息；应计未付利息
gIz!~I_U accrued interest receivable 应收利息；应计未收利息
V'{\g |) accrued right 累算权益
UA*VqK)Y accruing profit 应累算的利润
,DE>:ARZ accumulated fiscal reserve 累积财政储备
OWw qCPz. accumulated profit 累积利润；滚存溢利
l+ >eb accumulated reserve 累积储备
JMt*GFd accumulation of surplus income 累积收益盈余
OS;
T; acquired assets 既得资产
@ : Zk, acquisition 收购；购置；取得
%H\J@{f acquisition cost 购置成本
}NyQ<,+mq& acquisition expenses 购置费用
u$^tRz9 acquisition of 100% interest 收购全部股权
WN=0s acquisition of control 取得控制权
0D 2I)E72o acquisition of fixed assets 购置固定资产
Dh8'og)7 acquisition of shell “买壳”
04dz ?`HuB acquisition price 收购价
p,8~)ic_ act of God 天灾
>nSt<e acting partner 执事合伙人
+Mijio active market 买卖活跃的市场；交投畅旺的市场；旺市
ou-UR5 active partner 积极参与的合伙人
l90"1I A active trading 交投活跃
2rT^OGw6 actual circulation 实际流通
v
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M\4 ` S& actual expenditure 实际开支；实际支出
@~$"&B actual income 实际入息；实际收入；实际收益
pml33^*<U actual market 现货市场
g=4^u* actual price 现货价；实际价格
Sp X;nH-D actual profit 实际利润
aA#79LS actual quotation 实盘；实际价位；实际报价
~5&4s actual year basis 按实际年度计算
1b1Ab
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Q
>/,Q X actuarial investigation 精算调查
seEo)m`d actuarial principle 精算原则
T%) E!:}v actuarial report 精算师报告
{>1FZsR49t Actuarial Society of Hong Kong 香港精算学会
?v
M9
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r ~)fAb? actuary 精算师
T8A(W ad referendum agreement 暂定协议；有待覆核的协定
3:nBl?G< ad valorem duty 从价税；按值征税
%\< b{x# G ad valorem duty system 从价税制
kd^H }k ad valorem fee 从价费
6qZ \^ U ad valorem tariff 从价关税
IyHbl_ P ^ additional allowance 额外免税额
edo )W
mn additional amount for unexpired risk 未过期风险的额外款额
Oh$:qu7o0& additional assessable profit 补加应评税利润
]w6Q? %'9 additional assessment 补加评税
&;-zy%#l additional commitment 额外承担
G~<UP(G additional commitment vote 额外承担拨款
GA gTy additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
* $f`ouJl additional dependent parent allowance 供养父母额外免税额
;B=aK"\ additional provision 额外拨款
ia'z9 additional stamp duty 附加印花税
Q"qI'*Kgt additional tax 补加税罚款；补加税款
f YUV[Gm Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
l{Df{1b. adjudged bankrupt 被裁定破产
L_!ShE adjudicated bankrupt 裁定破产人
oVy{~D= adjudication fee 裁定费；评定印花税额手续费；评估契据费
FoK2h! _ adjudication of bankruptcy 裁定破产；宣告破产
;`#R9\C=h adjudication of insolvency 裁定无力偿还债务
;Z{D@g+ adjusted actual 经调整的实数；调整后的实数
ElQ?|HsQ6p adjusted current assets 经调整的流动资产；调整后的流动资产
7v%c. adjusted figure 经调整的数字；调整后的数额
\_1a#|97e adjusted liabilities 经调整的负债；调整后的负债
@ye!? % adjusted loss 经调整的亏损；调整后的亏损
%BGg?& adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
v,ssv{ gU adjusted profit 经调整的利润；调整后的利润
|2q3spd adjusted surplus 经调整的盈余额；调整后的盈余额
A0)^ I:& adjusted value 经调整的价值；调整后的价值
f zo'9 adjustment 调整；修订；理算〔保险〕
h )
Wp adjustment centre 调剂中心
=Hd yra adjustment lag 调整过程的时间差距；调整时差
n6% ` adjustment mechanism 调整机制
uAPVR adjustment of loss 亏损调整
:82h GU adjustment process 调整过程；调整程序
2 DW @}[G adjustment range 调整幅度
v3-'
G gM administered exchange rate 受管制汇率
E7A!,A&> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
m]2xOR_ administration expenses 行政费用
{=[>N>" administration fee 手续费；行政费
e NIzI]~ administration in bankruptcy 破产管理
z l r ! administration order 遗产管理令
k3#'g'>yh administrator 管理人；遗产管理人
0ae8Xm3J@R administrator of the estate 遗产管理人
Q>%n&;: admission of debt 债项承认书
[
/o'l: admission of proof 接纳债权证明
q ;'f3Y advance 放贷款项；垫付款项；预支款项；预付款项
5X! -Hj
advance account 暂支帐目；预付款帐户
kMQ
/ 9~ advance compensation 预付补偿金
yc] ( advance from shareholder 股东垫款
yQ2=d5'V` advance pending reimbursement 预支以待日后付还
&j 4pC$Dj advanced economy 先进经济体系
)Zr 9
`3[ advancement 预付；预付财产
=hKAwk/^ advances warrant 垫款令
'{d@Gc6. advancing 贷出
B'}? cG] adverse balance 逆差
p)IL(_X) adverse exchange 逆汇
y>a?<*Y+e advertisement addressed to shareholders 在报章刊登的致股东通告
y'_8b=* advice for collection 托收通知书
Ym6d'd<9( advice of drawing 提款通知书；汇票通知书
{.:$F 3T advice of payment 付款通知
$6"(t= %{ Advisory Committee [Securities and Futures Commission]
Y b+A{ ` 谘询委员会〔证券及期货事务监察委员会〕
OT{"C"%5t Advisory Committee on Diversification 经济多元化谘询委员会
*1d Ds^D#| affidavit 誓章；遗产申报誓章
~ sk p}g] affidavit of no receipt 述明无收款的誓章
P"vrYo m affiliate 联号；联营公司；附属公司
3 xChik{ affiliated company 附属公司；联号；联营公司
=j,WQ6 6r3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
F[jE#M=k affordability 负担能力
/\8I l+0 African Development Bank [AfDB] 非洲开发银行
T`EV
uRJ after-acquired property 事后取得的财产
*|A QV: after-hours dealing 市后交易
;/K2h_=3z after-tax profit 税后盈利；税后利润；税后溢利
zU?O)w1' agency agreement 代理协议
7PY$=L48A agency expenses 代理机构的开支
2zTi/&K& agency fee 代理费
<sH}X$/ Agency Law 《代理法》
!$Nj! agent 代理人；承销人
#V!a<w4_ agent of company 公司代理人
KrE 'M agent's fee 代理人费；经纪费
ntW@Fm:bw> aggregate 总计；总数；总体数字
9|+6@6VY! aggregate amount 总款额；总额
mOE *[S) aggregate assets and liabilities 总体资产与负债
s\ -,RQ1 aggregate at constant price 按固定价格计算的总体数字
eTuqK23 aggregate demand 总需求
I^ ?tF 'E aggregate gross position 总持仓量
kU<t~+ aggregate limit 总限额
l[}4
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T D _@0Rd aggregate performance 总体表现；总体业绩
;m( iKwDt aggregate supply 总体供应
9@
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@tH9$J*Y< aggregate total 整体总额
=hPXLCeC aggregate value 总值；合计价值
0xB2 aggregated basis 合计基准
Q z~uD'Rs/ aggregated net chargeable income 合计应课税入息实额
i>F=XE aggregation 合并计算；合计；总和
3P
cVE\GN aggregation of incomes of husband and wife 夫妇入息合并计算
}|P3(* S aggregation of property 财产的总和
.hl_zc# agio 差价；贴水
bNea5u## Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Aedf (L7\ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
xVm-4gB 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
_;1{feR_ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
d?2V2`6 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Y % JQ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
V'vR(Wx 《香港政府和大韩民国政府关于相互促进和保护投资协定》
AcH-TIgM/ agreement for a settlement 授产协议
H9cPtP~a) agreement for assignment 转让协议
*G19fJ[5 agreement for sale 售卖协议；买卖协议
}s }g}t8v- agreement for sale and purchase 买卖协议
<)VgGjZ-H agreement for the payment of interest 支付利息协议
f`9Mcli ! agreement for the repayment of money 还款协议
V
;T :Q% agreement of reinsurance 再保险协议
A6&*V D Agricultural Bank of China 中国农业银行
4qQ,1&!]S air passenger departure tax 飞机乘客离境税
X]0>0=^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@+u>rS|IB airport tax 机场税
* DL7p8 alcohol duty 酒精税
ScPVjqG2{ alienation 让与；让渡；转让
v ,KKn\X alimony 生活费；赡养费
AJPvwu}D All Ordinaries Index [AOI] 所有普通股指数
;P@]7vkff all risks 全险；综合险
b 9.M'P\ All Sales Record for Stock Market 《股票市场成交报告》
>Fel) a Allied Capital Resources Limited 新联财务有限公司
</h ^%mnd all-items index [Consumer Price Index] 总指数〔消费物价指数〕
>L7s[vKn allocation letter 拨款信件
COrk (V allocation of fund 分配款项；预留款项
Rr )+M3' allocation of profit 利润分配；溢利分配
Jz@~$L allocation warrant 拨款令
?8b1 9DMK6 allotment 分配；配股
! |cg= allotment notice 股份配售通知；配股通知
GtA`0B allotment of shares 股份分配
P?54 "$b allowable 可获宽免；免税的
+EETo): allowable business loss 可扣除的营业亏损
R@vcS=m7 allowable expenses 可扣税的支出
\(o"/* allowance 免税额；津贴；备抵；准备金
oaoTd$/5 allowance for debts 债项的免税额
/R) wM#& allowance for depreciation by wear and tear 耗损折旧免税额
>[}oH2oi allowance for funeral expenses 殡殓费的免税额
hx;f/E Px allowance for inflation 为通货膨胀而预留的款项；通胀准备金
OrY [ allowance for repairs and outgoings 修葺及支出方面的免税额
^Co-!jM allowance to debtor 给债务人的津贴
Zi!Ta"}8 alteration of capital 资本更改
8K 3dwoT
alternate trustee 候补受托人
M([#Py9h amalgamation 合并
o96C^y{ ~S ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"W| A^@r} ambit of charges 征税范围；收费范围
3*b5V<}'| amended valuation 经修订的估值
w : ~*wv American Commodities Exchange 美国商品交易所
C-'hXh;hQ American Express Bank Limited 美国运通银行
{1W:@6tl American Stock Exchange 美国证券交易所
w0pMH p'Y amortization 摊销
W yL+HB} amount due from banks 存放银行同业的款项
Fn w:alWr amount due from banks abroad 存放海外银行同业的款项
Ha'[uEDb amount due from holding companies 控股公司欠款
yIMqQSt79z amount due from local banks 存放本港银行同业的款项
.HqFdsm amount due to banks 银行同业的存款
2eT?qCxqc amount due to banks abroad 海外银行同业的存款
dUI5,3 * amount due to holding companies 控股公司存款
o2 14 V \ amount due to local banks 本港银行同业的存款
wX$:NO O amount due to outport banks 外埠银行同业的存款
/ ZLY@&M amount for note issue 发行纸币的款额
xO~ ElzGm amount of bond 担保契据的款额
jlEz]@
i amount of consideration 代价款额
GD
W@/oQr amount of contribution 供款数额
'rQ"Dc1D amount of indebtedness 负债款额
A'WR!*Yt amount of principal of the loan 贷款本金额
.g*j]!_] amount of rates chargeable 应征差饷数额
7N.b- }$( amount of share capital 股本额
MK$u }G amount of sums assured 承保款额
'M90Yia amount of variation 变动幅度
s p9gz~Kq amount of vote 拨款数额
J=4>zQLW amount payable 应付款额
PNU(;&2< amount receivable 应收款额
E-e(K8R Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$6hPTc<C analysis 分析
=YO ]m< ancillary risk 附属风险
5j%G7.S\ annual account 周年帐目；周年帐目报表；年度决算；年结
FR&` R annual accounting date 年结日期
r~w.J+W annual allowance 每年免税额；年积金；年度津贴；年津
*7BfK(9T annual balance 年度余额
=bVPHrKNQ annual disposable income 每年可动用收入
>@ t annual estimates 周年预算
C@rGa7 annual fee 年费
R%E7 |NAG annual general meeting 周年大会
taQE
r 2Zy annual growth rate 年增率；每年增长率
)G? qX. D annual long-term supplement 长期个案每年补助金
!xM5
A[f annual pensionable emolument 可供计算退休金的年薪
KWTV!Wxb=K annual report 年报
eRauyL"Q+ Annual Report on the Consumer Price Index 《消费物价指数年报》
@NHh- &;w annual return 周年报表；周年申报表；每年报税表格
<=uYfi 3, Annual Return Rules 《周年报表规则》
vdQoJWuB annual review of consumer prices 每年消费物价回顾
8% @| / annual roll-forward basis 逐年延展方式
OMGggg annual salary 年薪
G=dzP}B'WA annual statement 年度报表；年度决算表
$Y$9]G": Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
#el27"QP0 annuitant 年金受益人
Fe+
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M[u WX= annuity contract 年金合约
z\YIwrq3* annuity on human life 人寿年金
+^)v"@,VP antecedent debt 先前的债项
/@os*c|je ante-dated cheque 倒填日期支票
+SJ.BmT anticipated expenditure 预期开支
{K(mfTqm anticipated net profit 预期纯利
,pNx(a anticipated revenue 预期收入
5pO|^G j1 anti-inflation measure 反通货膨胀措施
X1 L@
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K %^n. apparent deficit 表面赤字
BHXi g~d apparent financial solvency 表面偿债能力
OWd'z1Yl apparent partner 表面合伙人
L9x-90'q, application for personal assessment 个人入息课税申请书
5J5si<v25 application of fund 资金应用
DE?v'7cmA application to release as liquidator and to destruct the books of accounts and documents
&W `xZyb3 申请免除清盘人职务及毁灭帐簿与文件
R>Ra~ b appointed actuary 委任精算师
n|`3d~9$& appointed auditor 委任核数师；委任审计师
_IH" SVub appointed trustee 委任的受托人
rg/{5f appointer 委任人
DwD$T%kF apportioned pro rata 按比例分摊
b7Y g~Lw apportionment 分配；分摊
74s{b]jN'- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
|<%!9Z apportionment formula 分摊方程式
KKeMi@N apportionment of estate duty 遗产税的分摊
%!|w(Povq appraisal 估价；评估
>1y6DC appreciable growth 可观增长
? ukw 6T appreciable impact 显着影响
?Ua ,ba* appreciable increase 可观增长
Tc2.ciU appreciation 增值；升值
VYyija: appreciation against other currencies 相对其他货币升值
W,q @ww u appreciation of the exchange value of Hong Kong dollar 港元汇值上升
nHK(3Z4G appreciation tax 增值税
lQA5HzC\ appropriation 拨款；拨用；拨付
50UdY9E_v} appropriation account 拨款帐目
#6sz@X fV Appropriation Bill 拨款法案
*zfgO pK appropriation-in-aid system 补助拨款办法
\l+v,ELX= approved assets 核准资产
%p Wn9 approved basket stock 认可一篮子证券
d@%"B($nR approved budget 核准预算
= :W2NN' approved charitable donation 认可慈善捐款
5 *0zI\ approved charitable institution 认可慈善机构
jX53 owZ approved currency 核准货币；认可货币
[^H2'& ] approved estimates 核准预算
xn8K OwX% approved estimates of expenditure 核准开支预算
jU,Xlgz(A approved overseas insurer 核准海外保险人
f~IJ4T2#N approved overseas trust company 核准海外信托公司
)7q$PcY approved pooled investment fund 核准汇集投资基金
[B0 BHJ~ approved provident fund scheme 认可公积金计划
a6p 0_-MF approved provision 核准拨款
i1iP'` r approved redeemable share 核准可赎回股份
-@To< <`n approved regional stock 认可地区性证券
*4,Q9K_ approved retirement scheme 认可退休金计划
_ _O f0< approved subordinated loan 核准附属贷款
=KRM`_QShg arbitrage 套戥；套汇；套利
TS<d? : arbitrageur 套戥者；套汇者
/-=fWtA arbitrary amount 临时款项
lFBdiIw arrangement 措施；安排；协定
<}a?<):S arrears 欠款
+X? ErQm arrears of pay 欠付薪酬
~ELY$G.xl arrears of revenue 逾期未收税款；逾期未收的帐项
=w2 4(S articles of association 组织章程；组织细则；组织章程细则
PK*Wu<< Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
A2
l?F ascertainment of profit 确定利润
'H1~Zhv "Asia Clear" “亚洲结算系统”
Z:4/lx7Bq Asia Commercial Bank Ltd. 亚洲商业银行有限公司
nF3}wCe) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0.GFg${v` Asian Development Fund [ADF] 亚洲发展基金
T: }Q3 Asian dollar bond 亚洲美元债券
PK\Z Rl Asian dollar market 亚洲美元市场
G5ATR<0m Asian dollar rate 亚洲美元利率
q? ,PFvs" Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ttP7-y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
bzN[*X| asked price 沽盘；喊价；索价；卖方报价
kUT2/3Vi assessable income 应评税入息
c-Gp|.C assessable loss 应评税亏损
;?h[WIy assessable profit 应评税利润
tr<~ :&H4T assessable value 应评税值
D:P(; assessed profit 估定利润
z 4u&#.bU assessed value 经评估价值
&AiAd6 assessment 评税；评定；估价；评税单
j#HXuV6 assessment number 评税编号；估价编号
(* -wiL assessment of additional tax 补加税评税
Q3@ zUjq_Q assessment of performance 业绩评估；实绩评价
yi7.9/;a Assessor 评税主任
K:Z$V asset price bubbles 资产价格泡沫
)e(<YST asset-backed securities 具资产保证的证券
{kpad(E assets accretion 资产增值
x#{!hL
5G assets and liabilities 资产与负债
.Rr^AGA4 assets betterment statement 资产递增表；资产改进表
@@d_F<Ym[ assets lending 实物放款；有抵押贷款
{!,K[QwcI assets of the company passing on the death 死者去世时转移的公司资产
fQ+wh G B assets pledged as security for liabilities 用作负债抵押的资产
c3]t"TA, assets portfolio 资产投资组合
0 R
x#Fm assets price 资产价格
?kjQ_K assets quality 资产质素
^WA7X9 ed assets realization 资产变现
!Tzo &G assets refinancing arrangement 资产再集资安排
&/@V$'G= assets securitization 资产证券化
:!gNOR6Lh assets situated outside Hong Kong 在香港以外地方的资产
CmE qo;Is assets stripping 削减资产；拆卖资产
'g#%> assets value 资产值
)~2\4t4| g assignee 承让人
\J LGw1F assignment 转让；转让书；转让契
B do{zv&A assignment of interest 权益转让
y r (g/0 assignment of letters patent and trade mark 专利证书及商标转让
N8A)lYT]_u assignment of property 物业转让；物业转让书
.?}M(mL assignment right 转让权
g`fG84 assignor 转让人
>Kgw2,y+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
q,v<:sS9T Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Q M,#:m1o associate member 附属会员
{}$9
70y associated body corporate 相联法人团体
-CPtYG[s associated company 相联公司；联属公司
<G})$f'x2 associated corporation 相联法团
wAh]C;+ { Association of Chartered Certified Accountants [ACCA] [United Kingdom]
zB.cOMx 公认会计师公会〔英国〕
L V}R 9f Association of Futures Exchange Brokers 香港期货经纪协会
SYJO3cY Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
-()WTdIy association of underwriters 承保人组织
c~0kZ A6 assumption of control 接管
~aC ?M& assurance 担保；保险；转易；转易书
PD#,KqL: assurance of interest 权益的转易
'-wmY?ZFxy at 19XX price 按一九ＸＸ年价格计算
pcMzLMG< at a discount 按赔价计算；按贴水价格计算；打折扣
!G OaBs at a premium 按溢价计算；按升水价格计算
0X)vr~` at call 通知付款；按通知
+\!.X _Ij at constant market price 按固定市价计算
%=**cvV y at constant price 按固定价格计算
zlMh^+rMX at cost 按成本计算
.n:Q~GEL at current market price 按当时市价计算；按现时市价计算
sXVl4!=l6 at current price 按当时价格计算；按现时价格计算
\Vc[/Qp7Bb at factor cost 按要素成本计算；按生产要素成本计算
r r# nBhh8 at money-of-the-day price 按付款当日价格计算
9r% fBiSk at or better 按指定或较佳价位〔买卖指令〕
t]K20(FSN at par 按面值计算；平价
oR#W@OK@is at sight 见票即付
}:8}i;#M at the close 按收市盘
#GM^ :rF at the opening 按开市盘
_CD~5EA: attestation 见证；见证条款
WD5J2EePT at-the-money option 平价期权
(MGg r attorney 受权人；受托代表人
J[lC$X[ attornment 新拥有人承认书
Hq .rG-,p attributable profit 可归属利润
eV7;#w<] attributable share value 可归属股份价值
Vr2A7kq Auckland Stock Exchange 奥克兰证券交易所
O_QDjxj^rZ auction 拍卖
, gV#x7IW auctioneer 拍卖商
z'l$;9(y audit 审计；核数
u(vZOf]jL Audit Commission 审计署
r1!1u7dr
t Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
]V"P
&; m 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〕
l7`{ O/hN audit review 帐目审查
&'6/H/J Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
H Z3;2k audited account 审计帐目；经审计的帐目
w=KfkdAJ*/ audited annual account 经审计的周年帐目
sx?IIFF audited balance sheet 经审计的资产负债表
-
2)k!5X= auditor 核数师；核数主任；审计师
pRQ7rT',v auditor's certificate 核数师证明书；审计师证明书
TV{GHB!p" auditor's report 核数师报告；审计师报告
BTAbDyH 5 Aussie bond 澳元债券
h)Y] L#R austerity budget 紧缩预算
~ QRjl Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
o z*;q] Australia All Ordinaries Index 澳洲所有普通股票指数
RV~t%Sw^ Australian Dollar [AUD] 澳元
m6R/ , Australian Options Market 澳大利亚期权市场
@$
7 GrT Australian Securities Commission 澳洲证券事务监察委员会
y._'o7 % Australian Society of Certified Practising Accountants 澳洲执业会计师公会
d(IJ-q J N Australian Stock Exchange 澳大利亚证券交易所
i l^;2`]& Austrian Schilling [ATS] 奥地利先令
("U< @~ authentication 认证；鉴证
Jrcb Jt authority to purchase 委托购买证；委购书
b1Vr>:sK47 authorization 认可；核准；授权；授权书
4,y7a=qf3 authorization by direction 指示授权
f*%kHfaXgN authorization by instruction 指令授权
"B'c;0 @q authorization by warrant 令状授权
> 0HH#JW authorization of unit trust 单位信托的认可
l uP;P& authorized agent 指定代理人
AJyN lQ authorized capital 法定资本
|z)s9B;:#i authorized clerk 出市员
[8T{=+k authorized dealer 认可交易商
* JK0X authorized financial institution 认可财务机构
]:e_Y,@ authorized fund 认可基金
)<5k+O~ authorized fund house 获授权的基金公司；认可基金公司
)j ;^3LiV3 authorized institution 认可机构
=p+n(C/ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
W&5/1``u\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
_X#R v2a authorized insurer 获授权保险人；获认可承保人
L[<#>/NPy authorized investment 特准投资项目
;6/WjUDw<| authorized person 获授权人
3ijPm<wn authorized representative 获授权代表
!hVbx#bXl authorized share capital 法定股本
oC`F1!SfOO automated quotation system 自动报价系统
:M(uP e=D Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
M pOU>\ 自动交易系统〔香港期货交易所有限公司〕
(MLcA\LJ automatic adjustment mechanism 自动调整机制
_ [k
\S|iY automatic adjustment system 自动调整系统
.B]l@E-u Automatic Clearing House 自动票据交换所
||hQ*X<m> automatic exchange rates accumulation system 自动化汇率累集系统
40?RiwwD Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
&tH?m;V automatic teller machine [ATM] 自动柜员机
T'p L &@,Q autopay 自动转帐
#@FA=p[% available assets 可用资产
M\{n+r -m available fiscal reserve 现存财政储备
P<g(i 6] available profit 可用利润
Sf S3}Tn[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
|aDBp average 平均；平均数；海损
1(DiV#epG average basic salary 平均基本薪金
/\%<VBx ?q average consumer expenditure 平均消费开支；一般消费开支
W6<oy average cost 平均成本
Et3 I(X 3 average cost of land production 增辟土地平均成本
G _cJI average daily turnover 平均每日成交额
l~E~! MR average daily wage rate 平均每日工资率
{R_ > KE1 average expenditure pattern 平均开支模式
e!5} #6Kd average growth rate 平均增长率
rpKZ>S|7+) average net fixed assets 固定资产平均净值
G(t:s5: average of relatives 相对价格平均数
Q]9$dr=Kk0 average price 平均价格
R!dC20IMvH average propensity to consume 平均消费倾向；一般消费倾向
Gd!-fqNa'x average propensity to save 平均储蓄倾向；一般储蓄倾向
h'"m,(a
average rate 平均率
2j+w5KvU average revenue 平均收入；平均收益
Z1 Ne p ! average stock 平均库存；平均存货
J Y average yearly rent 平均年租
ZPZh6^cc avoidance of double taxation 避免双重课税
IQJ"B6U) avoidance of tax 避税
