A:
q$r&4s)To A share Ａ股；甲类股份
#D+7TWDwNt abatement of tax 减税；减扣免税额
t})lr\ ABN AMRO Bank N.V. 荷兰银行
EL^8zyg%% above-the-line expenditure 线上项目支出；经常预算支出
))7LE|1l above-the-line receipt 线上项目收入；经常预算收入
eV"!/A2:N5 ABSA Asia Limited 南非联合亚洲有限公司
'X =p7 d|' absolute change 绝对数值变更
)~ 0}Et l absolute expenditure 实际开支
o:2Q2+d absolute guideline figure 绝对准则数字
D.'h ?^ kA absolute interest 绝对权益
JD6aiI!Su absolute order of discharge 绝对破产解除令
C5P$ &s\ absolute profit margin 绝对利润幅度
w8O" =}, absolute value 实值；绝对值
*~ p (GC absolutely vested interest 绝对既得权益
`79[+0hL' absorbed cost 已吸收成本；已分摊成本
B:4Ka]{YO absorption 吸收；分摊；合并
I @ 2 uF- absorption rate 吸收率；摊配率；分摊率
pO%{'%RA ACB Finance Limited 亚洲商业财务有限公司
Ve{n<{P acceptable form of reciprocity 合理的互惠条件
C ye
T]y acceptable rate 适当利率；适当汇率
4/S =5r} acceptance agreement 承兑协议
Hd9XfU acceptance for honour 参加承兑
Ju!(gh acceptor 承兑人；接受人；受票人
[r)e P({ acceptor for honour 参加承兑人
+l`65!" accident insurance 意外保险
dsJm>U) Accident Insurance Association of Hong Kong 香港意外保险公会
N0i!l|G6 accident insurance scheme 意外保险计划
w OI^Q~ accident year basis 意外年度基准
-fE.<)m=! accommodation 通融；贷款
/~De2mq1 accommodation bill 通融票据；空头票据
bEm7QgV{X accommodation party 汇票代发人
X) V7bVW account balance 帐户余额；帐户结余
QK)) { cK account book 帐簿
y$X(S\W account collected in advance 预收款项
(n,u|}8Y account current book 往来帐簿
4({( i account of after-acquired property 事后取得的财产报告
C{ EAmv ' account of defaulter 拖欠帐目
oM!xz1kVL account payable 应付帐款
:.k ZR; account payee only [A/C payee only] 只可转帐；存入收款人帐户
07V8;A<, account receivable 应收帐款
,7W:fwdR account receivable report 应收帐款报表
{(
# zcK account statement 结单；帐单；会计财务报表
bu>qsU3 account title 帐户名称；会计科目
$B;_Jo\| accountant's report 会计师报告
DAfyK?+UL Accountant's Report Rules 会计师报告规则
~9 \$5n)a accounting and auditing procedure 会计与审计程序；会计与核数程序
eG5Y+iL- V Accounting Arrangements 《会计安排》
n]Zk;%yL accounting basis 会计基础
Z$ p0&~ accounting by Official Receiver 破产管理署署长呈交的帐目
LxLy+yC#p Accounting Circular 《会计通告》
!\FkG 8 accounting class 会计类别
B
z^|SkEit accounting date 记帐日期；会计结算日期
q2hFOm accounting for money 款项核算
%SrM|&[ Accounting Officer 会计主任
j9d!y W accounting period 会计报告期；会计期
>I}9LyZt accounting policy 会计政策；会计方针
xl(@C*.sC1 accounting practice 会计惯例
`s|]"'rX accounting principle 会计准则
L*h{'<Bz accounting record 会计记录
7FLXx?nLY accounting report 会计报告
)=J5\3O*x Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?+ ~cA^-3T Accounting Society of China 中国会计学会
O}Hf62" accounting statement 会计报表
fH\X accounting system 会计制度；会计系统
$= B8qZ+ accounting transaction 会计事项；帐务交易
|Os6V<u" accounting treatment 会计处理
!d,8kG accounting year 会计年度
Qck| #tc accretion 增值；添加
u7fK1 ^O accrual 应计项目；应累算数目
S${Zzt" accrual basis 应计制；权责发生制
7Y m(n8 accrual basis accounting 应计制会计；权责发生制会计
oRM)% N# accrue 应累算；应计
Yw'NX5#)g accrued benefit 应累算利益
).5RPAP accrued charges 应计费用
D f4+^B,1 accrued cumulative preference share dividend 应累算的累积优先股股息
:`\)
P, accrued expenses 应累算费用
:Zt2'vcGpf accrued interest payable 应付利息；应计未付利息
Ml?~
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QzOkpewf accrued right 累算权益
mj&57D\fq accruing profit 应累算的利润
0p(L ' accumulated fiscal reserve 累积财政储备
hB9Ee @ accumulated profit 累积利润；滚存溢利
. pPm~2]z accumulated reserve 累积储备
R!(ZMRMn accumulation of surplus income 累积收益盈余
>(r{7Qg acquired assets 既得资产
sa1h%< acquisition 收购；购置；取得
{D`'0Z1" acquisition cost 购置成本
)w h%| acquisition expenses 购置费用
| &3x#1A acquisition of 100% interest 收购全部股权
P`$!@T0= acquisition of control 取得控制权
JhHWu< acquisition of fixed assets 购置固定资产
7 <9yH:1 acquisition of shell “买壳”
D}3T|N acquisition price 收购价
UlcH%pxTt1 act of God 天灾
GsQ*4=C acting partner 执事合伙人
H OoPrB m active market 买卖活跃的市场；交投畅旺的市场；旺市
( #D*P l active partner 积极参与的合伙人
OFk8 >"| active trading 交投活跃
gU&%J4O actual circulation 实际流通
5%zXAQD=< actual cost 实际成本
Pq9|WV#F5/ actual expenditure 实际开支；实际支出
yWDTjY/ actual income 实际入息；实际收入；实际收益
7ZxaPkIu&% actual market 现货市场
urBc=3Rz actual price 现货价；实际价格
r H8@69,B actual profit 实际利润
B9R(&<4 actual quotation 实盘；实际价位；实际报价
^qGb%! l actual year basis 按实际年度计算
kDvc"
,SD# actuals 实货
0NDftcB] actuarial investigation 精算调查
/./"x~@ actuarial principle 精算原则
[AU
II*:} actuarial report 精算师报告
`B/0i A Actuarial Society of Hong Kong 香港精算学会
i;/xK=L actuarial valuation 精算师估值
g.py+
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[XVEBA4GI ad referendum agreement 暂定协议；有待覆核的协定
QaIjLc~W ad valorem duty 从价税；按值征税
Fd]\tx OXj ad valorem duty system 从价税制
B* kcN lW ad valorem fee 从价费
P{OAV+cG ad valorem tariff 从价关税
\u,}vpp z additional allowance 额外免税额
=Prb'8 W additional amount for unexpired risk 未过期风险的额外款额
: _e# additional assessable profit 补加应评税利润
=m89z}Ot additional assessment 补加评税
_VE^/;$"l additional commitment 额外承担
hc#!Lv additional commitment vote 额外承担拨款
vhbDb )J additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
O.aG[ wm8 additional dependent parent allowance 供养父母额外免税额
o+w;PP)+= additional provision 额外拨款
Zxr!:t7 additional stamp duty 附加印花税
!p TJ./ additional tax 补加税罚款；补加税款
Jn:ZYq c Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
dZ#&YG)?e adjudged bankrupt 被裁定破产
{7u[1[L1 adjudicated bankrupt 裁定破产人
j#r6b]k(Hv adjudication fee 裁定费；评定印花税额手续费；评估契据费
{]_uMg#! adjudication of bankruptcy 裁定破产；宣告破产
`Z: R Ce^ adjudication of insolvency 裁定无力偿还债务
N6K* d` o adjusted actual 经调整的实数；调整后的实数
Hnknly adjusted current assets 经调整的流动资产；调整后的流动资产
}%b;vzkG5 adjusted figure 经调整的数字；调整后的数额
>r`b_K adjusted liabilities 经调整的负债；调整后的负债
& |> S| adjusted loss 经调整的亏损；调整后的亏损
\B F*m"lz 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
1"Z @Q`} adjusted profit 经调整的利润；调整后的利润
j /=i Mq adjusted surplus 经调整的盈余额；调整后的盈余额
CTX9zrY*T adjusted value 经调整的价值；调整后的价值
|-sPLU&s% adjustment 调整；修订；理算〔保险〕
F+R?a+ e adjustment centre 调剂中心
kiUGZ^k\s adjustment lag 调整过程的时间差距；调整时差
:B3[:MpL} adjustment mechanism 调整机制
-;f*VM.a adjustment of loss 亏损调整
FZjH w_pP adjustment process 调整过程；调整程序
lC:k7<0Ji adjustment range 调整幅度
|4$M]M f0 administered exchange rate 受管制汇率
&'cL%. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
vEf4HZ&w administration expenses 行政费用
hfpJ+ [ administration fee 手续费；行政费
XL#[ %X9 administration in bankruptcy 破产管理
{{ V8;y
administration order 遗产管理令
! cKz7?w administrator 管理人；遗产管理人
=q N2Xg/ administrator of the estate 遗产管理人
rpeJkG@+ admission of debt 债项承认书
SJD@&m%?[ admission of proof 接纳债权证明
u\&b4=nL advance 放贷款项；垫付款项；预支款项；预付款项
8!. ojdyn advance account 暂支帐目；预付款帐户
U*90m~) advance compensation 预付补偿金
8.F~k~srA advance from shareholder 股东垫款
F,
U*yj advance pending reimbursement 预支以待日后付还
@SCI"H%[ advanced economy 先进经济体系
J>fQN W!{ advancement 预付；预付财产
+"9hWb5 advances warrant 垫款令
UOQEk22 advancing 贷出
+)JpUqHa adverse balance 逆差
h(WrL adverse exchange 逆汇
dJ$"l|$$ advertisement addressed to shareholders 在报章刊登的致股东通告
fXrXV~'8 advice for collection 托收通知书
d%l{V6 advice of drawing 提款通知书；汇票通知书
^u 3V
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f0Bto/,>~ Advisory Committee [Securities and Futures Commission]
8X bA'% o 谘询委员会〔证券及期货事务监察委员会〕
+`3!I Advisory Committee on Diversification 经济多元化谘询委员会
V_plq6z affidavit 誓章；遗产申报誓章
P[s8JDqu affidavit of no receipt 述明无收款的誓章
fw ,\DFHO affiliate 联号；联营公司；附属公司
Aw&tP[N[ affiliated company 附属公司；联号；联营公司
* #TUGfwy affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.<kqJ|SVi affordability 负担能力
KNH1#30 K African Development Bank [AfDB] 非洲开发银行
v<Bynd- after-acquired property 事后取得的财产
y%
:4b@< after-hours dealing 市后交易
2]% h$f+ after-tax profit 税后盈利；税后利润；税后溢利
B l=tYp|a agency agreement 代理协议
9UvXC)R1 agency expenses 代理机构的开支
eQQ> agency fee 代理费
^CwR!I.D}4 Agency Law 《代理法》
[+qCs7' agent 代理人；承销人
v[Kxj a; agent of company 公司代理人
zYl#4O`=c agent's fee 代理人费；经纪费
C8F 7bG8c aggregate 总计；总数；总体数字
sz9L 8f2 aggregate amount 总款额；总额
o|jI M9/ aggregate assets and liabilities 总体资产与负债
B"%{i-v>** aggregate at constant price 按固定价格计算的总体数字
@?h/B=5 6 aggregate demand 总需求
6 uKTGc4 aggregate gross position 总持仓量
&89 oO@5 aggregate limit 总限额
0uBl>A7qhn aggregate of salaries tax 合计薪俸税
w EzKqD aggregate performance 总体表现；总体业绩
`x rmT t
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5d Z |! aggregate surplus 总盈余
1sYEZO; aggregate total 整体总额
m3o,@=b aggregate value 总值；合计价值
GR\5WypoJ aggregated basis 合计基准
DY[$"8Kxcp aggregated net chargeable income 合计应课税入息实额
YM5fyv? aggregation 合并计算；合计；总和
y"Ns h>h aggregation of incomes of husband and wife 夫妇入息合并计算
a# c6[! aggregation of property 财产的总和
^n s@O +Fk agio 差价；贴水
eb*#'\~' 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》
~o n(3|$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
b(9FZ]7S 《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》
>I=2!C1w Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ZJlEKib%2 《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》
z0/}
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\>Efd 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/lafve~ agreement for a settlement 授产协议
y\&>Z yOY agreement for assignment 转让协议
np~~mdmRK agreement for sale 售卖协议；买卖协议
MxBTX4E S agreement for sale and purchase 买卖协议
N/GQt\tV< agreement for the payment of interest 支付利息协议
41fJ%f`
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{[+2n]f_G agreement of reinsurance 再保险协议
Q
X%&~ Agricultural Bank of China 中国农业银行
4b:s<$TZ air passenger departure tax 飞机乘客离境税
iOG[>u0h Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?&Pg2 ]g< airport tax 机场税
*cye O* alcohol duty 酒精税
a
^%"7Ri alienation 让与；让渡；转让
@)K %2Y` alimony 生活费；赡养费
u[{tb All Ordinaries Index [AOI] 所有普通股指数
Ld B($4, all risks 全险；综合险
%Q!`NCe+[ All Sales Record for Stock Market 《股票市场成交报告》
x \QY@9 Allied Capital Resources Limited 新联财务有限公司
wY"Q o7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
7.j[ a*^ allocation letter 拨款信件
.; &# )l allocation of fund 分配款项；预留款项
A'nq}t 3 allocation of profit 利润分配；溢利分配
Znetzm=0 allocation warrant 拨款令
cW+t#>' r allotment 分配；配股
,K^4fL$C;3 allotment notice 股份配售通知；配股通知
Wa? ; ^T allotment of shares 股份分配
\Y{k7^G}A allowable 可获宽免；免税的
$y
b4xU allowable business loss 可扣除的营业亏损
q { O% | allowable expenses 可扣税的支出
8Dvazg}4 allowance 免税额；津贴；备抵；准备金
@u1zB: allowance for debts 债项的免税额
v(p mI b{ allowance for depreciation by wear and tear 耗损折旧免税额
]^6c8sgnR allowance for funeral expenses 殡殓费的免税额
B<-kz t allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\lSU allowance for repairs and outgoings 修葺及支出方面的免税额
_!|/
;Nk allowance to debtor 给债务人的津贴
pJ
?~fp alteration of capital 资本更改
>"Q@bQ:e alternate trustee 候补受托人
t+Op@*#% amalgamation 合并
}6 K^`! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~@kU3ZGJZ ambit of charges 征税范围；收费范围
pAk/Qxl3eo amended valuation 经修订的估值
D\e8,,H American Commodities Exchange 美国商品交易所
x|{ IwA9 American Express Bank Limited 美国运通银行
G}9= ) American Stock Exchange 美国证券交易所
n#i wb0- amortization 摊销
1 `KN]Nt amount due from banks 存放银行同业的款项
r#6_]ep}<' amount due from banks abroad 存放海外银行同业的款项
2ZQ}7`Y amount due from holding companies 控股公司欠款
+CI1V>6^ amount due from local banks 存放本港银行同业的款项
F-*2LMe amount due to banks 银行同业的存款
?ByM[E$ amount due to banks abroad 海外银行同业的存款
xz:J amount due to holding companies 控股公司存款
y_.! !@, amount due to local banks 本港银行同业的存款
~/_SMPLo amount due to outport banks 外埠银行同业的存款
pa{re,O"e amount for note issue 发行纸币的款额
KWWa&[ev) amount of bond 担保契据的款额
SvR7e C amount of consideration 代价款额
5 QO34t2 amount of contribution 供款数额
'KPASfC amount of indebtedness 负债款额
a/< Csad amount of principal of the loan 贷款本金额
f0T ,ul, amount of rates chargeable 应征差饷数额
(<
=}]v amount of share capital 股本额
07hF2[i amount of sums assured 承保款额
~ Uo)0 amount of variation 变动幅度
]Ta N{" amount of vote 拨款数额
n>'Kp T9| amount payable 应付款额
<G* nDFWf amount receivable 应收款额
]@Sj`J[fd Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qL94SW; analysis 分析
)Tm HhNo ancillary risk 附属风险
Ldn8 annual account 周年帐目；周年帐目报表；年度决算；年结
CXCpqcC annual accounting date 年结日期
Dnc<sd; annual allowance 每年免税额；年积金；年度津贴；年津
xGI, Lk+ annual balance 年度余额
?@n/v
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6_4D 9 W annual estimates 周年预算
K x~|jq annual fee 年费
A7c/N=Cp^ annual general meeting 周年大会
pNRk. m] annual growth rate 年增率；每年增长率
"gD-8C3 annual long-term supplement 长期个案每年补助金
%r+vSGt;5 annual pensionable emolument 可供计算退休金的年薪
F9*g = annual report 年报
J6jwBo2m Annual Report on the Consumer Price Index 《消费物价指数年报》
?^j^K-rx annual return 周年报表；周年申报表；每年报税表格
$u/E\l Annual Return Rules 《周年报表规则》
pZU9^Z?~6 annual review of consumer prices 每年消费物价回顾
t5lO'Ll*Q] annual roll-forward basis 逐年延展方式
S'HnBn / annual salary 年薪
ko^\ HSXl annual statement 年度报表；年度决算表
46k?b|Q 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
!*`-iQo & annuitant 年金受益人
aC< KN:TN6 annuity 年金
i>_u_)- annuity contract 年金合约
Rml2"9"` annuity on human life 人寿年金
!'Q -yoHKD antecedent debt 先前的债项
|A8/F U2{ ante-dated cheque 倒填日期支票
WF\)fc#;_o anticipated expenditure 预期开支
?i`l[+G anticipated net profit 预期纯利
L_w+ y anticipated revenue 预期收入
7+hK~ anti-inflation measure 反通货膨胀措施
c=AOkX3UD anti-inflationary stance 反通货膨胀立场
LbtX0^ apparent deficit 表面赤字
HD N9.5 S apparent financial solvency 表面偿债能力
07Ed fe apparent partner 表面合伙人
6 K-5g/hL application for personal assessment 个人入息课税申请书
BW, mw q application of fund 资金应用
K6olYG> application to release as liquidator and to destruct the books of accounts and documents
@X3{x\i'I 申请免除清盘人职务及毁灭帐簿与文件
. <tq6 1 appointed actuary 委任精算师
P+)DsZ0ig appointed auditor 委任核数师；委任审计师
! cGDy/ | appointed trustee 委任的受托人
"HYQqNj?Z appointer 委任人
2On_'^O apportioned pro rata 按比例分摊
* Y@nVi apportionment 分配；分摊
RyRpl*^ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Pm$q]A~ apportionment formula 分摊方程式
I7&_Xr apportionment of estate duty 遗产税的分摊
e ${>#> appraisal 估价；评估
#Mg]GeDJ{ appreciable growth 可观增长
&gI ~LP appreciable impact 显着影响
Ssk}e=] appreciable increase 可观增长
V
i&*&" q appreciation 增值；升值
7$rjl Ve appreciation against other currencies 相对其他货币升值
|X`/ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
+ 78CvjG appreciation tax 增值税
!pJeA)W; appropriation 拨款；拨用；拨付
* 9p |HX= appropriation account 拨款帐目
VAC iVKk Appropriation Bill 拨款法案
9 fMau appropriation-in-aid system 补助拨款办法
/cZ-tSC)o approved assets 核准资产
-rKO
)} approved basket stock 认可一篮子证券
^V|Oxp'7_ approved budget 核准预算
;=? ~
-_ approved charitable donation 认可慈善捐款
&
/4k7X}y approved charitable institution 认可慈善机构
pMs
AyCAk approved currency 核准货币；认可货币
2r%lA\,h$ approved estimates 核准预算
.%zy`n approved estimates of expenditure 核准开支预算
(5Sivw*mP approved overseas insurer 核准海外保险人
IG3,XW approved overseas trust company 核准海外信托公司
$x6$* K(F approved pooled investment fund 核准汇集投资基金
Iyo@r%I approved provident fund scheme 认可公积金计划
&P,^.' approved provision 核准拨款
.Gcy> Av approved redeemable share 核准可赎回股份
+`uY]Q ,O approved regional stock 认可地区性证券
^;c 16 approved retirement scheme 认可退休金计划
vzn{ h)D approved subordinated loan 核准附属贷款
,/O[=9l36R arbitrage 套戥；套汇；套利
B>Wu;a.:L arbitrageur 套戥者；套汇者
j|tC@0A arbitrary amount 临时款项
`nO 71mo arrangement 措施；安排；协定
z_
=Bt arrears 欠款
zS< j d~ arrears of pay 欠付薪酬
Ez{MU@Fk arrears of revenue 逾期未收税款；逾期未收的帐项
ql<rU@ articles of association 组织章程；组织细则；组织章程细则
LB/C-n.` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
K 0hu:1l) ascertainment of profit 确定利润
mA 7m "Asia Clear" “亚洲结算系统”
3Oa*%kP+ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
s`Cy
a` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
"G:<7oTa Asian Development Fund [ADF] 亚洲发展基金
%{;Qls%[t Asian dollar bond 亚洲美元债券
7E!7"2e
a Asian dollar market 亚洲美元市场
[j4v] PE Asian dollar rate 亚洲美元利率
Eq:2k)BE Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
oQ=>'w Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
+wW@'X
asked price 沽盘；喊价；索价；卖方报价
U} $DhA"r" assessable income 应评税入息
4'p=p#o assessable loss 应评税亏损
)f dE 6 assessable profit 应评税利润
VG qa)ri" assessable value 应评税值
irk*~ k ? assessed profit 估定利润
g=T/_ assessed value 经评估价值
C[WCg9Av assessment 评税；评定；估价；评税单
D=TL>T.b f assessment number 评税编号；估价编号
C>Is1i^9 assessment of additional tax 补加税评税
{RB-lfrWs assessment of performance 业绩评估；实绩评价
\Ey~3&x9f Assessor 评税主任
Dr;iQ kGP
asset price bubbles 资产价格泡沫
MlW 8t[ asset-backed securities 具资产保证的证券
_ IeU+tS assets accretion 资产增值
71 C42=AU assets and liabilities 资产与负债
E| :!Q8"%w assets betterment statement 资产递增表；资产改进表
joul<t- assets lending 实物放款；有抵押贷款
DF {OnF assets of the company passing on the death 死者去世时转移的公司资产
0Aa`p3.) assets pledged as security for liabilities 用作负债抵押的资产
YK{a assets portfolio 资产投资组合
abxD B assets price 资产价格
NcCvm# assets quality 资产质素
}`yiT< z assets realization 资产变现
f f 7 ( assets refinancing arrangement 资产再集资安排
V,EF'-F assets securitization 资产证券化
wve =.n assets situated outside Hong Kong 在香港以外地方的资产
:c8n[+5 assets stripping 削减资产；拆卖资产
Lhh;2r/?78 assets value 资产值
Y\2|x*KwvF assignee 承让人
Q)af|GW$ assignment 转让；转让书；转让契
8[ry |J assignment of interest 权益转让
TCvSc\Q[:1 assignment of letters patent and trade mark 专利证书及商标转让
fE,9zUo assignment of property 物业转让；物业转让书
* 5,c Rz assignment right 转让权
hnWo|! ,O$ assignor 转让人
sCl$f7" associate 有联系的人；有关连人士；相联者；合伙人；联系人
=l<iI*J.
M Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
uIMe associate member 附属会员
9N[EZhW associated body corporate 相联法人团体
`B8tmW# associated company 相联公司；联属公司
nT#JOmv associated corporation 相联法团
$\AEWFB Association of Chartered Certified Accountants [ACCA] [United Kingdom]
nU`Lhh8y 公认会计师公会〔英国〕
}%n5nLU` Association of Futures Exchange Brokers 香港期货经纪协会
f=J<* h Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2>em0{e association of underwriters 承保人组织
6k?`:QK/sl assumption of control 接管
> NV=LOO assurance 担保；保险；转易；转易书
%~*jae!f assurance of interest 权益的转易
g<\z= H at 19XX price 按一九ＸＸ年价格计算
x O7IzqY at a discount 按赔价计算；按贴水价格计算；打折扣
rs a&Oo
D> at a premium 按溢价计算；按升水价格计算
)R{UXk3q} at call 通知付款；按通知
jw6T j;c at constant market price 按固定市价计算
O7aLlZdg~ at constant price 按固定价格计算
V SOz.g> at cost 按成本计算
v uz4q CQ at current market price 按当时市价计算；按现时市价计算
1@X gTL4 at current price 按当时价格计算；按现时价格计算
z 2/!m[U at factor cost 按要素成本计算；按生产要素成本计算
59Sw+iZj at money-of-the-day price 按付款当日价格计算
NHX>2-b at or better 按指定或较佳价位〔买卖指令〕
\Btk;ivg at par 按面值计算；平价
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at sight 见票即付
oQ+61!5> at the close 按收市盘
L4f7s7rJ at the opening 按开市盘
o 07IcIo attestation 见证；见证条款
e,A)U5X at-the-money option 平价期权
U l Mi.;/^ attorney 受权人；受托代表人
/4 8 =UK attornment 新拥有人承认书
5nC u~<uJ attributable profit 可归属利润
``? 6=mO attributable share value 可归属股份价值
A~lIa$U$b Auckland Stock Exchange 奥克兰证券交易所
>{Rb 3Z] auction 拍卖
&d`^ E6# auctioneer 拍卖商
m(sXk}e;1 audit 审计；核数
N~,_`=yRx Audit Commission 审计署
>Cd9fJ&0gP Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
+ C7T]&5s 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
cQpnEO&SL audit review 帐目审查
kReG: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"PpjoM
~ audited account 审计帐目；经审计的帐目
\Mi#{0f +q audited annual account 经审计的周年帐目
#I`ms$j% audited balance sheet 经审计的资产负债表
'b: Ne,< auditor 核数师；核数主任；审计师
ecH/Wz1 auditor's certificate 核数师证明书；审计师证明书
3/M.0}e auditor's report 核数师报告；审计师报告
i +M*J#' Aussie bond 澳元债券
-.v DF?@G austerity budget 紧缩预算
:,*eX' fH Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
1(`M~vFDK Australia All Ordinaries Index 澳洲所有普通股票指数
hhR aJ Australian Dollar [AUD] 澳元
&:?e & Australian Options Market 澳大利亚期权市场
9( VRq^Z1 Australian Securities Commission 澳洲证券事务监察委员会
BH : Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_py2kjA6 Australian Stock Exchange 澳大利亚证券交易所
]jM^Z.mI+ Austrian Schilling [ATS] 奥地利先令
<6 N_at3 authentication 认证；鉴证
}WP-W authority to purchase 委托购买证；委购书
|LYKc.xo authorization 认可；核准；授权；授权书
|9NIG g 'n authorization by direction 指示授权
Gm=>!.p authorization by instruction 指令授权
^>r^3C)_- authorization by warrant 令状授权
/3^P_\,>f authorization of unit trust 单位信托的认可
xNdID j@ authorized agent 指定代理人
$ T
dC/#7 authorized capital 法定资本
-a) T6:e authorized clerk 出市员
Z^tGu7x authorized dealer 认可交易商
)}X5u%woV authorized financial institution 认可财务机构
dhR( _ authorized fund 认可基金
9d[qh kPu) authorized fund house 获授权的基金公司；认可基金公司
.L;",E authorized institution 认可机构
c>Z*/> ~ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
P%o44|[][ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
c" Y!$'|Q authorized insurer 获授权保险人；获认可承保人
j|'R$ | authorized investment 特准投资项目
{},;-%xE authorized person 获授权人
Sr
y,@ p) authorized representative 获授权代表
Q(\ wx authorized share capital 法定股本
$@87?Ab automated quotation system 自动报价系统
UxPGv; F Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
-ID!pT vW 自动交易系统〔香港期货交易所有限公司〕
P79R~m` automatic adjustment mechanism 自动调整机制
V;[p438o automatic adjustment system 自动调整系统
Lk(S2$)* Automatic Clearing House 自动票据交换所
2bA#D%PHD automatic exchange rates accumulation system 自动化汇率累集系统
zv%J=N$G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Z zL@ [g automatic teller machine [ATM] 自动柜员机
F2oJ]th.3 autopay 自动转帐
<%,'$^'DS available assets 可用资产
3&J&^O available fiscal reserve 现存财政储备
?6:cNdN available profit 可用利润
Fd !iQ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
>rRf9wO1l average 平均；平均数；海损
H%.zXQ4}n average basic salary 平均基本薪金
|[w^eg average consumer expenditure 平均消费开支；一般消费开支
Wu{&;$ average cost 平均成本
=WRO\lgv. average cost of land production 增辟土地平均成本
3h JH(ToO average daily turnover 平均每日成交额
Dt {') average daily wage rate 平均每日工资率
Y.
TYc; average expenditure pattern 平均开支模式
_bQL[ eXd average growth rate 平均增长率
t Bl#o ^ average net fixed assets 固定资产平均净值
iB{xvyR average of relatives 相对价格平均数
mmN|F$;r average price 平均价格
EX 9Z{xX average propensity to consume 平均消费倾向；一般消费倾向
|9]PtgQv7 average propensity to save 平均储蓄倾向；一般储蓄倾向
?N#[<kd average rate 平均率
6:RMU average revenue 平均收入；平均收益
g 3a/ ;wl average stock 平均库存；平均存货
.;%q/hP average yearly rent 平均年租
i ^S2%qz avoidance of double taxation 避免双重课税
y*KC*/'" avoidance of tax 避税
