A:
6pkZ8Vp: A share Ａ股；甲类股份
<E2+P,Lgw abatement of tax 减税；减扣免税额
/:]`TlAb, ABN AMRO Bank N.V. 荷兰银行
)` nX~_'p above-the-line expenditure 线上项目支出；经常预算支出
]= 2w Q8 above-the-line receipt 线上项目收入；经常预算收入
QPe+K61U ABSA Asia Limited 南非联合亚洲有限公司
X#l]%IrW! absolute change 绝对数值变更
*/=5m] absolute expenditure 实际开支
a );> absolute guideline figure 绝对准则数字
?k lV;+ absolute interest 绝对权益
.C
avb absolute order of discharge 绝对破产解除令
n^8LF9r absolute profit margin 绝对利润幅度
#;Yn8'a~ absolute value 实值；绝对值
u{0'" jVJ absolutely vested interest 绝对既得权益
h kzy I~7 absorbed cost 已吸收成本；已分摊成本
[ vU$zZ< absorption 吸收；分摊；合并
I }AO_rtb absorption rate 吸收率；摊配率；分摊率
;#np~gL ACB Finance Limited 亚洲商业财务有限公司
zd) 2@jX= acceptable form of reciprocity 合理的互惠条件
%w
<59d6 acceptable rate 适当利率；适当汇率
E?c)W A2iH acceptance agreement 承兑协议
wGd4:W acceptance for honour 参加承兑
V K/;ohTTP acceptor 承兑人；接受人；受票人
"Aw|
7XII acceptor for honour 参加承兑人
\;0J6L Bc accident insurance 意外保险
?Ji.bnfK Accident Insurance Association of Hong Kong 香港意外保险公会
I(6k.PQ accident insurance scheme 意外保险计划
!FhK<# accident year basis 意外年度基准
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accommodation 通融；贷款
lO482l_t accommodation bill 通融票据；空头票据
l~.}#$P] accommodation party 汇票代发人
5#~ARk* ?a account balance 帐户余额；帐户结余
jr @u account book 帐簿
PV? XpT account collected in advance 预收款项
7g(,$5 account current book 往来帐簿
}s; W{Q account of after-acquired property 事后取得的财产报告
3VJoH4E!6 account of defaulter 拖欠帐目
lQs|B ' account payable 应付帐款
S5eQHef account payee only [A/C payee only] 只可转帐；存入收款人帐户
zx7* Bnu0 account receivable 应收帐款
L@*0wx`fU account receivable report 应收帐款报表
b* 4[)Yg4 account statement 结单；帐单；会计财务报表
&I8,<(` account title 帐户名称；会计科目
Ot uOT=% accountant's report 会计师报告
H-%)r&"vn Accountant's Report Rules 会计师报告规则
lf3:Z5*&> accounting and auditing procedure 会计与审计程序；会计与核数程序
@;>TmLs Accounting Arrangements 《会计安排》
uVoM2n?D%^ accounting basis 会计基础
5MJ`B: He+ accounting by Official Receiver 破产管理署署长呈交的帐目
w7Nb+ /,sg Accounting Circular 《会计通告》
.Z=D| &! accounting class 会计类别
WeG T} accounting date 记帐日期；会计结算日期
MRvtu E|g accounting for money 款项核算
E .v~ <[g Accounting Officer 会计主任
Qh%(yL! accounting period 会计报告期；会计期
}Sa2s&[< accounting policy 会计政策；会计方针
#pJ^w>YNy accounting practice 会计惯例
J~z;sTR accounting principle 会计准则
EUdu"'=4a accounting record 会计记录
7+aTrE{ accounting report 会计报告
"rz|sbj Accounting Services Branch [Treasury] 会计事务部〔库务署〕
y}jX/Ln Accounting Society of China 中国会计学会
Va"_.8n|+ accounting statement 会计报表
M 7j0&>NTG accounting system 会计制度；会计系统
zuOx@T ^ accounting transaction 会计事项；帐务交易
?' H);ou-p accounting treatment 会计处理
/kGRN @ accounting year 会计年度
pyK|zvr-r accretion 增值；添加
ua(y! Im accrual 应计项目；应累算数目
&_
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*JXiOs accrual basis accounting 应计制会计；权责发生制会计
jyF0as b accrue 应累算；应计
0*^)n&O accrued benefit 应累算利益
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1LF3) accrued charges 应计费用
i70 TJk$fs accrued cumulative preference share dividend 应累算的累积优先股股息
gvYib`# accrued expenses 应累算费用
{t: ZMUV accrued interest payable 应付利息；应计未付利息
C)>
])'S accrued interest receivable 应收利息；应计未收利息
gBRhO^Sz accrued right 累算权益
) f4D2c&VE accruing profit 应累算的利润
{N+N4* accumulated fiscal reserve 累积财政储备
Vm]ltiTVk accumulated profit 累积利润；滚存溢利
P>%\pCJ]) accumulated reserve 累积储备
S5ka ;g accumulation of surplus income 累积收益盈余
Xz5 aTJ& acquired assets 既得资产
gP .Q_/V acquisition 收购；购置；取得
T{M~*5$ acquisition cost 购置成本
2U, O
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G. K3'^_ acquisition of 100% interest 收购全部股权
\ief [ acquisition of control 取得控制权
+~J?/ acquisition of fixed assets 购置固定资产
d,au&WZ;_ acquisition of shell “买壳”
c_xtwdkL9 acquisition price 收购价
=?UCtYN,P act of God 天灾
D/hQ{ T acting partner 执事合伙人
za7h.yK } active market 买卖活跃的市场；交投畅旺的市场；旺市
IWN:GFH( active partner 积极参与的合伙人
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0 active trading 交投活跃
j(G}4dib actual circulation 实际流通
0 3L"W^gc actual cost 实际成本
-!( actual expenditure 实际开支；实际支出
*W q{ :k actual income 实际入息；实际收入；实际收益
S1^u/$*6 actual market 现货市场
#=R) s0 j" actual price 现货价；实际价格
<Ft6d actual profit 实际利润
^GdU$%aa actual quotation 实盘；实际价位；实际报价
,YFuM e k actual year basis 按实际年度计算
NUBzm nA>8 actuals 实货
0`/ PEK{ actuarial investigation 精算调查
Nd/iMV6V; actuarial principle 精算原则
?iG}Qj@5 actuarial report 精算师报告
#V[ ?puE@ Actuarial Society of Hong Kong 香港精算学会
POTW+Zq] actuarial valuation 精算师估值
b3e:F{n
^ actuary 精算师
pm Xx2T#= ad referendum agreement 暂定协议；有待覆核的协定
l5S (x Q ad valorem duty 从价税；按值征税
UwY <3ul ad valorem duty system 从价税制
'X{cDdS^ ad valorem fee 从价费
L'4ob4r{L ad valorem tariff 从价关税
,LZ6Wu $P additional allowance 额外免税额
L1*P<C b additional amount for unexpired risk 未过期风险的额外款额
^ pMjii8IZ additional assessable profit 补加应评税利润
_GK^ 7}u additional assessment 补加评税
Q17"hO>kC additional commitment 额外承担
ZC3b9:tk additional commitment vote 额外承担拨款
4*OL^ \% additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
vOsd>3" additional dependent parent allowance 供养父母额外免税额
cs`/^2Vf"# additional provision 额外拨款
Y."ujo #bB additional stamp duty 附加印花税
%a+X\\v2 additional tax 补加税罚款；补加税款
G5Y5_r6Gu Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
o7VNw8Bp adjudged bankrupt 被裁定破产
YKLh$ adjudicated bankrupt 裁定破产人
12Qcjj%F* adjudication fee 裁定费；评定印花税额手续费；评估契据费
:7p0JGd adjudication of bankruptcy 裁定破产；宣告破产
TCp!4-~, adjudication of insolvency 裁定无力偿还债务
49}yw3- adjusted actual 经调整的实数；调整后的实数
"s2?cQv{# adjusted current assets 经调整的流动资产；调整后的流动资产
i ^sK+v adjusted figure 经调整的数字；调整后的数额
zvL&V
.> adjusted liabilities 经调整的负债；调整后的负债
~\/>b}^uf' adjusted loss 经调整的亏损；调整后的亏损
0CI?[R\ 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
I})la!9 adjusted profit 经调整的利润；调整后的利润
?HVsIAU adjusted surplus 经调整的盈余额；调整后的盈余额
]CH@ T9d5V adjusted value 经调整的价值；调整后的价值
?GU/Rf!H# adjustment 调整；修订；理算〔保险〕
4NbX! "0 adjustment centre 调剂中心
S5d:?^PGg adjustment lag 调整过程的时间差距；调整时差
RH ow%2D adjustment mechanism 调整机制
3tI=? E# adjustment of loss 亏损调整
8r Xq-V_u adjustment process 调整过程；调整程序
CmRn adjustment range 调整幅度
&'Qz administered exchange rate 受管制汇率
}uWJ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
wNDLN`,^H administration expenses 行政费用
g^8dDY [% administration fee 手续费；行政费
]4\^> administration in bankruptcy 破产管理
`LH !"M administration order 遗产管理令
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sO administrator 管理人；遗产管理人
>yUThhJRn administrator of the estate 遗产管理人
dra'1E admission of debt 债项承认书
];6c/#2x admission of proof 接纳债权证明
r w FR5 advance 放贷款项；垫付款项；预支款项；预付款项
[y}/QPR advance account 暂支帐目；预付款帐户
^G= wRtS advance compensation 预付补偿金
&/=>:ay+# advance from shareholder 股东垫款
7Upm advance pending reimbursement 预支以待日后付还
YS,kjL/ advanced economy 先进经济体系
v83uGEq( advancement 预付；预付财产
shxr^ advances warrant 垫款令
IGT~@); advancing 贷出
.=rv,PWjZ adverse balance 逆差
j2lo~J) adverse exchange 逆汇
F}0QocD advertisement addressed to shareholders 在报章刊登的致股东通告
gB&]kHLO advice for collection 托收通知书
2 *n2!7jZ* advice of drawing 提款通知书；汇票通知书
[6 wI22 advice of payment 付款通知
rf Yu8- Advisory Committee [Securities and Futures Commission]
c }ivYH?`w 谘询委员会〔证券及期货事务监察委员会〕
64s+
0} Advisory Committee on Diversification 经济多元化谘询委员会
B P"PUl: affidavit 誓章；遗产申报誓章
^j '; 4' affidavit of no receipt 述明无收款的誓章
l7aGo1TcIh affiliate 联号；联营公司；附属公司
Xn"n5 =M affiliated company 附属公司；联号；联营公司
m0 ]LY-t affirmation [estate duty] 非宗教式宣誓〔遗产税〕
F R0zK=\ affordability 负担能力
aRq7x~j
)\ African Development Bank [AfDB] 非洲开发银行
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after-acquired property 事后取得的财产
:84ja>`c after-hours dealing 市后交易
Y+iC/pd after-tax profit 税后盈利；税后利润；税后溢利
G#5Cyu<r! agency agreement 代理协议
r4JXbh6Tt agency expenses 代理机构的开支
ixBM>mRK agency fee 代理费
<Nv w
w Agency Law 《代理法》
-6~*:zg, agent 代理人；承销人
S n.I
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seHwn'Jn agent's fee 代理人费；经纪费
9Q]v#&1 aggregate 总计；总数；总体数字
%2BFbaE aggregate amount 总款额；总额
k(=\& T aggregate assets and liabilities 总体资产与负债
Cd' P aggregate at constant price 按固定价格计算的总体数字
p$f# W aggregate demand 总需求
5|m|R"I*Y aggregate gross position 总持仓量
KwPJ0
]('_ aggregate limit 总限额
; V K;_ d aggregate of salaries tax 合计薪俸税
Z/q%%(fh 0 aggregate performance 总体表现；总体业绩
>1pD'UZIy7 aggregate supply 总体供应
?*}76u aggregate surplus 总盈余
MP[v 9m@ aggregate total 整体总额
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aggregate value 总值；合计价值
n8[sR;r5f aggregated basis 合计基准
x @DXW( aggregated net chargeable income 合计应课税入息实额
eno *JK aggregation 合并计算；合计；总和
M =yZ5~3 aggregation of incomes of husband and wife 夫妇入息合并计算
$@x3<}X; aggregation of property 财产的总和
aZ@4Z=LK agio 差价；贴水
s%GiM 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》
68FxM#xR Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6xdu}l=% 《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》
^ eM=h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:1_hQeq 《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》
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#m; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
zIF &ZYP 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[w=x 0J& agreement for a settlement 授产协议
b QXxb(^ agreement for assignment 转让协议
6 $ IXER agreement for sale 售卖协议；买卖协议
<kLY1 EILM agreement for sale and purchase 买卖协议
8S]Mf*~S' agreement for the payment of interest 支付利息协议
&M>S$+I
n agreement for the repayment of money 还款协议
e7,iO#@:m agreement of reinsurance 再保险协议
Redp'rXT<h Agricultural Bank of China 中国农业银行
a:zx&DwM air passenger departure tax 飞机乘客离境税
FAM`+QtNw Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
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h:q%% airport tax 机场税
nyQ FS alcohol duty 酒精税
WcH^bAY 6 alienation 让与；让渡；转让
<$?: | alimony 生活费；赡养费
-mY90]g All Ordinaries Index [AOI] 所有普通股指数
{!N4 | all risks 全险；综合险
&=H M }h All Sales Record for Stock Market 《股票市场成交报告》
# c dLg-v Allied Capital Resources Limited 新联财务有限公司
d.2b7q09 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
) V@qH] allocation letter 拨款信件
}S #.Pw% allocation of fund 分配款项；预留款项
`}zv17wp allocation of profit 利润分配；溢利分配
Vaha--QB allocation warrant 拨款令
< ya'L& allotment 分配；配股
/@3+zpaw X allotment notice 股份配售通知；配股通知
#H!~:Xu allotment of shares 股份分配
J3:P/n& allowable 可获宽免；免税的
` t6lnO allowable business loss 可扣除的营业亏损
Efp=z=E allowable expenses 可扣税的支出
1/cb;:h> allowance 免税额；津贴；备抵；准备金
@lTUag'U0 allowance for debts 债项的免税额
7]nPWz1%* allowance for depreciation by wear and tear 耗损折旧免税额
{q}: w{x9u allowance for funeral expenses 殡殓费的免税额
3M%EK2 , allowance for inflation 为通货膨胀而预留的款项；通胀准备金
_KZ(Yq>SdY allowance for repairs and outgoings 修葺及支出方面的免税额
// J:p,AF allowance to debtor 给债务人的津贴
5 @0c@Q alteration of capital 资本更改
t<`ar@} alternate trustee 候补受托人
@J r amalgamation 合并
D VB:8"Bu ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(S2<6Nm8 ambit of charges 征税范围；收费范围
hJ}G5pX amended valuation 经修订的估值
!?l 23(d American Commodities Exchange 美国商品交易所
E32z(: 7M American Express Bank Limited 美国运通银行
`/ HygC6 American Stock Exchange 美国证券交易所
3_h%g$04 s amortization 摊销
PA,j;{,(b amount due from banks 存放银行同业的款项
qWanr7n]@ amount due from banks abroad 存放海外银行同业的款项
?5(L.XFm amount due from holding companies 控股公司欠款
F n[~5/ amount due from local banks 存放本港银行同业的款项
qb" ! amount due to banks 银行同业的存款
`Mjm/9+18 amount due to banks abroad 海外银行同业的存款
SQ.4IWT(hR amount due to holding companies 控股公司存款
2X*epU_1h amount due to local banks 本港银行同业的存款
xDQ$Ui. amount due to outport banks 外埠银行同业的存款
2f:'~ P56 amount for note issue 发行纸币的款额
I tRG q amount of bond 担保契据的款额
'R'>`?Nh amount of consideration 代价款额
w}YHCh amount of contribution 供款数额
RtIc:ym amount of indebtedness 负债款额
9723f1&Vd amount of principal of the loan 贷款本金额
{>+$u"* amount of rates chargeable 应征差饷数额
5vpf; amount of share capital 股本额
ITsJjcYw amount of sums assured 承保款额
&a|oJ'clz amount of variation 变动幅度
,88Y1|:X amount of vote 拨款数额
-"cN9RF amount payable 应付款额
mD=?C amount receivable 应收款额
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7 *s Amsterdam Stock Exchange 阿姆斯特丹证券交易所
B}M J ?uvA analysis 分析
sRMzU ancillary risk 附属风险
TgUQD(d^ annual account 周年帐目；周年帐目报表；年度决算；年结
FdSa Ood8 annual accounting date 年结日期
lp9<j1Wl annual allowance 每年免税额；年积金；年度津贴；年津
5G!X4%a annual balance 年度余额
;=7z!:) annual disposable income 每年可动用收入
K&X'^|en annual estimates 周年预算
)T4L^^` annual fee 年费
`773& \PK annual general meeting 周年大会
G{"1 I annual growth rate 年增率；每年增长率
)a}5\V annual long-term supplement 长期个案每年补助金
)R|7> 97 annual pensionable emolument 可供计算退休金的年薪
a>kD G <.A annual report 年报
i]YQq ! B Annual Report on the Consumer Price Index 《消费物价指数年报》
n - =\n6"P annual return 周年报表；周年申报表；每年报税表格
$bo^UYZ6 Annual Return Rules 《周年报表规则》
^s?wnEo;j annual review of consumer prices 每年消费物价回顾
O[`Ob6Q{F annual roll-forward basis 逐年延展方式
>ciq4H43Q| annual salary 年薪
[qXpi' q[ annual statement 年度报表；年度决算表
7d<v\=J} Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
z=fag'fzM annuitant 年金受益人
-?]ltn9! annuity 年金
lvN{R{7 > annuity contract 年金合约
oby*.61?5l annuity on human life 人寿年金
;?[~] " antecedent debt 先前的债项
[ a`i{(! ante-dated cheque 倒填日期支票
5{5A BV anticipated expenditure 预期开支
x'KsQ lI/
anticipated net profit 预期纯利
OP&[5X+Y anticipated revenue 预期收入
,qfa,O anti-inflation measure 反通货膨胀措施
y{"E) Y Y anti-inflationary stance 反通货膨胀立场
vr vzV apparent deficit 表面赤字
RasoOj$ apparent financial solvency 表面偿债能力
U;nC)'~YW9 apparent partner 表面合伙人
UQ8x #(`ak application for personal assessment 个人入息课税申请书
L,ra=SV F application of fund 资金应用
=I5XG"", application to release as liquidator and to destruct the books of accounts and documents
g\l;> 申请免除清盘人职务及毁灭帐簿与文件
R#`itIYh appointed actuary 委任精算师
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g_ appointed auditor 委任核数师；委任审计师
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EDi6 appointed trustee 委任的受托人
Jt)~h,68 appointer 委任人
<2 Q@ ^ apportioned pro rata 按比例分摊
Y/^<t'o& apportionment 分配；分摊
n>4S P_[E7 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
S?{5DxilO apportionment formula 分摊方程式
ep?0@5D}] apportionment of estate duty 遗产税的分摊
xHG oCFB appraisal 估价；评估
3dbf! appreciable growth 可观增长
[v`4OQ F/ appreciable impact 显着影响
gfYB|VyWo appreciable increase 可观增长
3/AUV%+ appreciation 增值；升值
. $k"+E appreciation against other currencies 相对其他货币升值
ZFON]$Zk appreciation of the exchange value of Hong Kong dollar 港元汇值上升
! lF^~x appreciation tax 增值税
z(W pOD appropriation 拨款；拨用；拨付
e ?YbG.(E9 appropriation account 拨款帐目
y#0 w\/< Appropriation Bill 拨款法案
uaKB appropriation-in-aid system 补助拨款办法
3wE8y& approved assets 核准资产
-b$OHFL approved basket stock 认可一篮子证券
[1*/lt|+p approved budget 核准预算
-1:Z^&e/ approved charitable donation 认可慈善捐款
.#@D n( approved charitable institution 认可慈善机构
m\f_u* approved currency 核准货币；认可货币
(*ng$z Z$ approved estimates 核准预算
V\ "5<>+O approved estimates of expenditure 核准开支预算
[!le 9aNg approved overseas insurer 核准海外保险人
jE #8&P ~ approved overseas trust company 核准海外信托公司
CwvNxH#LVu approved pooled investment fund 核准汇集投资基金
/RM-+D:Y approved provident fund scheme 认可公积金计划
W,~1 KUTc approved provision 核准拨款
s 2v* approved redeemable share 核准可赎回股份
b8>9mKs approved regional stock 认可地区性证券
ddP,_.0 approved retirement scheme 认可退休金计划
h7$!wf!I approved subordinated loan 核准附属贷款
@9h#o5y q arbitrage 套戥；套汇；套利
!`_f\ arbitrageur 套戥者；套汇者
PR?cl g=z arbitrary amount 临时款项
:#}`uR,D/ arrangement 措施；安排；协定
[S:)UvB arrears 欠款
{*U :Wm< arrears of pay 欠付薪酬
kK M%
arrears of revenue 逾期未收税款；逾期未收的帐项
6\;1<Sw* articles of association 组织章程；组织细则；组织章程细则
\DqxS=o; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
IFxI>6<& ascertainment of profit 确定利润
e_], O_ Z "Asia Clear" “亚洲结算系统”
.@Uz/j?> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
[M S.5+1Y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
!j9i =YDb Asian Development Fund [ADF] 亚洲发展基金
)^H9C "7T Asian dollar bond 亚洲美元债券
Aa>gN Asian dollar market 亚洲美元市场
S =p u Asian dollar rate 亚洲美元利率
7Ca\ (82 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
BA-nxR Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
8>q% 1]X asked price 沽盘；喊价；索价；卖方报价
P@YL.'KU) assessable income 应评税入息
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nS/jW assessable loss 应评税亏损
ap^=CEf assessable profit 应评税利润
Q ~JKKq assessable value 应评税值
6# ";W2 assessed profit 估定利润
h&bV !M assessed value 经评估价值
0@ lC5-= assessment 评税；评定；估价；评税单
&|}IBu :T assessment number 评税编号；估价编号
L_"(A
#H: assessment of additional tax 补加税评税
T ''+zk assessment of performance 业绩评估；实绩评价
gF6j 6 Assessor 评税主任
lM^!^6=v0l asset price bubbles 资产价格泡沫
A.9'pi'[9Q asset-backed securities 具资产保证的证券
5iddB $ assets accretion 资产增值
2nkj;x{H$ assets and liabilities 资产与负债
EA w#$Aq= assets betterment statement 资产递增表；资产改进表
*t{c}Y&@ assets lending 实物放款；有抵押贷款
Pki4wDCTW assets of the company passing on the death 死者去世时转移的公司资产
b',bi.FH assets pledged as security for liabilities 用作负债抵押的资产
b0Ov+ )7# assets portfolio 资产投资组合
$af}+:' assets price 资产价格
-!,]Y10 assets quality 资产质素
jHlOP,kc assets realization 资产变现
wp. e3l assets refinancing arrangement 资产再集资安排
9}cuAVI assets securitization 资产证券化
/}`/i(k assets situated outside Hong Kong 在香港以外地方的资产
w"agn}CK assets stripping 削减资产；拆卖资产
Ln2 C#Uf assets value 资产值
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vg]Yc assignee 承让人
Nu/Qa:H_{ assignment 转让；转让书；转让契
5` '=Ko,N assignment of interest 权益转让
9C}aX }` assignment of letters patent and trade mark 专利证书及商标转让
4c[)}8\ assignment of property 物业转让；物业转让书
6BU 0hV assignment right 转让权
mqk(UOK` assignor 转让人
q 'F_ j" associate 有联系的人；有关连人士；相联者；合伙人；联系人
yj'' \ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
` .(S #!gw associate member 附属会员
|sq o+E associated body corporate 相联法人团体
H! r
Kz associated company 相联公司；联属公司
}<ONx g6Kb associated corporation 相联法团
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w Association of Chartered Certified Accountants [ACCA] [United Kingdom]
0j!ke1C&C 公认会计师公会〔英国〕
8V|jL?a~ Association of Futures Exchange Brokers 香港期货经纪协会
;Z1U@2./ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(S sH uNt. association of underwriters 承保人组织
QeeC 2 assumption of control 接管
7Sz' vyiz assurance 担保；保险；转易；转易书
> '-w %H/ assurance of interest 权益的转易
ix7
e] )m( at 19XX price 按一九ＸＸ年价格计算
j22#Bw at a discount 按赔价计算；按贴水价格计算；打折扣
OZ!$%.?l at a premium 按溢价计算；按升水价格计算
L\Fu'] l at call 通知付款；按通知
>9<8G]vcH at constant market price 按固定市价计算
O%K?l}e at constant price 按固定价格计算
@=NVOJy}c at cost 按成本计算
e*2&s5 #RT at current market price 按当时市价计算；按现时市价计算
E[3FdX8 at current price 按当时价格计算；按现时价格计算
Mj
B< \g> at factor cost 按要素成本计算；按生产要素成本计算
)n}]]^Sc at money-of-the-day price 按付款当日价格计算
4ZJT[zi at or better 按指定或较佳价位〔买卖指令〕
)yNw2+ ~5 at par 按面值计算；平价
> }DjHLTW\ at sight 见票即付
zz ' dg-F at the close 按收市盘
40Qzo%eL at the opening 按开市盘
mE^ tzyh attestation 见证；见证条款
>! Ap/{2 at-the-money option 平价期权
A2|o=mOH attorney 受权人；受托代表人
))IgB).3M attornment 新拥有人承认书
7t-*L}~WA attributable profit 可归属利润
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attributable share value 可归属股份价值
B}q Auckland Stock Exchange 奥克兰证券交易所
K\K O5A auction 拍卖
N =Uc=I7C auctioneer 拍卖商
@ojg`!, audit 审计；核数
h 76NR Audit Commission 审计署
%kZ~xbY Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
l0caP( 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〕
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!~T<yy audit review 帐目审查
W?^8/1U Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
O~#uQm audited account 审计帐目；经审计的帐目
>2l Ay:B5 audited annual account 经审计的周年帐目
~w 1{ zxs audited balance sheet 经审计的资产负债表
k?["F%)I auditor 核数师；核数主任；审计师
HTUYv U*- auditor's certificate 核数师证明书；审计师证明书
PUE'Rr( Q auditor's report 核数师报告；审计师报告
%on9C`/ Aussie bond 澳元债券
K/wiL69 austerity budget 紧缩预算
yL ;o{
G Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Tw`c6^%^y Australia All Ordinaries Index 澳洲所有普通股票指数
iM /*&O} Australian Dollar [AUD] 澳元
tB ,. Australian Options Market 澳大利亚期权市场
g]Xzio& w Australian Securities Commission 澳洲证券事务监察委员会
68p\WheCal Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Qh|-a@ Australian Stock Exchange 澳大利亚证券交易所
yZ;k@t_WRD Austrian Schilling [ATS] 奥地利先令
`rz`3:ZH authentication 认证；鉴证
Nxbd~^j authority to purchase 委托购买证；委购书
n b0 Py>4 authorization 认可；核准；授权；授权书
vn0cKz@ authorization by direction 指示授权
cXb
@H# authorization by instruction 指令授权
A]Q1&qM% authorization by warrant 令状授权
"rjv5*z^& authorization of unit trust 单位信托的认可
"# -Nqq authorized agent 指定代理人
mmrW`~- authorized capital 法定资本
"[Qb'9/Jc authorized clerk 出市员
`z-H]fU authorized dealer 认可交易商
nr<WO~Xw~ authorized financial institution 认可财务机构
RwAbIXG{0 authorized fund 认可基金
>/TB_ykb authorized fund house 获授权的基金公司；认可基金公司
)Lc<;=w'9 authorized institution 认可机构
!j!Z%]7 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
;[{:'^n authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9RG\UbX)^| authorized insurer 获授权保险人；获认可承保人
vp\PYg;x authorized investment 特准投资项目
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Q|J']| authorized person 获授权人
?ID* /u|X authorized representative 获授权代表
N?qIpv/a. authorized share capital 法定股本
.sd B3x automated quotation system 自动报价系统
nB cp7e Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
a.
h?4+^bN 自动交易系统〔香港期货交易所有限公司〕
G 2% automatic adjustment mechanism 自动调整机制
[;(]Jy automatic adjustment system 自动调整系统
tA`mD >[ Automatic Clearing House 自动票据交换所
*.kj]B oO automatic exchange rates accumulation system 自动化汇率累集系统
>DDQ'W ! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
]j& Fb P)3 automatic teller machine [ATM] 自动柜员机
+M44XhT autopay 自动转帐
`pP9z;/Xq available assets 可用资产
-Wl)Lez@ available fiscal reserve 现存财政储备
abM 84EU available profit 可用利润
5Y(r\ Dd Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
&mh Ln4^ average 平均；平均数；海损
d^KBIz8$5l average basic salary 平均基本薪金
^G}# jg. average consumer expenditure 平均消费开支；一般消费开支
>Hdjsu5{N average cost 平均成本
vP3K7En average cost of land production 增辟土地平均成本
uz*d^g r} average daily turnover 平均每日成交额
E4Y "X average daily wage rate 平均每日工资率
-'80>[}q/ average expenditure pattern 平均开支模式
xK$} QZ) average growth rate 平均增长率
/a@ k S average net fixed assets 固定资产平均净值
Y.DwtfE average of relatives 相对价格平均数
+VSZhg,Np8 average price 平均价格
$z= 0[%L average propensity to consume 平均消费倾向；一般消费倾向
X3P&"}a average propensity to save 平均储蓄倾向；一般储蓄倾向
Px'R`1^ average rate 平均率
"Jb3&qdU average revenue 平均收入；平均收益
LW D. average stock 平均库存；平均存货
E9^(0\Z
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^ 4+r*YvcM avoidance of double taxation 避免双重课税
J1.qhy> avoidance of tax 避税
