A:
8zW2zkv2|# A share Ａ股；甲类股份
NC6&x=!3 abatement of tax 减税；减扣免税额
g *+>H1} ABN AMRO Bank N.V. 荷兰银行
N4TV above-the-line expenditure 线上项目支出；经常预算支出
(X*^dO above-the-line receipt 线上项目收入；经常预算收入
M kXmA`cP ABSA Asia Limited 南非联合亚洲有限公司
Y(Hs #Kn{ absolute change 绝对数值变更
'PW5ux@`< absolute expenditure 实际开支
")p\q:z6 absolute guideline figure 绝对准则数字
Z6MO^_m2 absolute interest 绝对权益
*MW\^PR? absolute order of discharge 绝对破产解除令
>uEzw4w absolute profit margin 绝对利润幅度
((%? `y absolute value 实值；绝对值
P?P#RhvA1 absolutely vested interest 绝对既得权益
)MT}+ai absorbed cost 已吸收成本；已分摊成本
tw)mepwB absorption 吸收；分摊；合并
^E>3|du]O absorption rate 吸收率；摊配率；分摊率
~WF \ ACB Finance Limited 亚洲商业财务有限公司
7D_ = acceptable form of reciprocity 合理的互惠条件
+G>\-tjSD acceptable rate 适当利率；适当汇率
uHRsFlw acceptance agreement 承兑协议
!&@615Vtw acceptance for honour 参加承兑
WcbiqxK7- acceptor 承兑人；接受人；受票人
- " 9 acceptor for honour 参加承兑人
;*2Cm'8E accident insurance 意外保险
}4X0epPp;: Accident Insurance Association of Hong Kong 香港意外保险公会
] 7c=PC accident insurance scheme 意外保险计划
rEz^ accident year basis 意外年度基准
MVUJD{ X# accommodation 通融；贷款
<b*DQ:N accommodation bill 通融票据；空头票据
A?OQE9' accommodation party 汇票代发人
&_8 947 account balance 帐户余额；帐户结余
}"%N4(Kd account book 帐簿
M&M 6;Ph account collected in advance 预收款项
_
jlRlt account current book 往来帐簿
P@~yx#G account of after-acquired property 事后取得的财产报告
7tCw*t $ account of defaulter 拖欠帐目
goWuw}? account payable 应付帐款
2y1Sne=<Kb account payee only [A/C payee only] 只可转帐；存入收款人帐户
HTTC TR account receivable 应收帐款
V>rU.Mp
QU account receivable report 应收帐款报表
AFt s( account statement 结单；帐单；会计财务报表
%E;'ln4h&, account title 帐户名称；会计科目
Qn2&nD%zi accountant's report 会计师报告
"Z+k =~( Accountant's Report Rules 会计师报告规则
Y8t8!{ytg accounting and auditing procedure 会计与审计程序；会计与核数程序
t"I77aZ$A Accounting Arrangements 《会计安排》
V>3X\)q u accounting basis 会计基础
XQw9~$ accounting by Official Receiver 破产管理署署长呈交的帐目
)0k53-h& Accounting Circular 《会计通告》
}c:M^Ff accounting class 会计类别
_ DEjF)S accounting date 记帐日期；会计结算日期
z` b,h\
accounting for money 款项核算
7F.4Ga; Accounting Officer 会计主任
% A0/1{( accounting period 会计报告期；会计期
ql~J8G9 accounting policy 会计政策；会计方针
+1!ia] accounting practice 会计惯例
>+T)#.wo& accounting principle 会计准则
f*
wx< accounting record 会计记录
fI|$K )K accounting report 会计报告
+ LJ73
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bW +:C5' Accounting Society of China 中国会计学会
"d}Gp9+$VY accounting statement 会计报表
GTxk%
accounting system 会计制度；会计系统
MiX 43Pk] accounting transaction 会计事项；帐务交易
4Wp=y accounting treatment 会计处理
;mi%F3 accounting year 会计年度
bcz:q/f}@ accretion 增值；添加
RPbZ(. accrual 应计项目；应累算数目
+aAc9'k accrual basis 应计制；权责发生制
I5W~g.<6 accrual basis accounting 应计制会计；权责发生制会计
#T"4RrR accrue 应累算；应计
q ZZK#,Qb accrued benefit 应累算利益
)Q JUUn# accrued charges 应计费用
(**oRw r% accrued cumulative preference share dividend 应累算的累积优先股股息
|k9
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m(P]k'ZH? accrued interest payable 应付利息；应计未付利息
-D: b*D accrued interest receivable 应收利息；应计未收利息
1{.9uw"2S accrued right 累算权益
X5w$4Kj&4l accruing profit 应累算的利润
J lJ a
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o5)<$P43 accumulated profit 累积利润；滚存溢利
e+=K d+:k accumulated reserve 累积储备
iN.n8MN=I accumulation of surplus income 累积收益盈余
$<O D31T acquired assets 既得资产
y>ktcuML acquisition 收购；购置；取得
eszG0W u acquisition cost 购置成本
~F#j#n(=`q acquisition expenses 购置费用
^=*;X;7 acquisition of 100% interest 收购全部股权
]I6 J7A[ acquisition of control 取得控制权
0tJ Z4( 0 acquisition of fixed assets 购置固定资产
A":T 1s acquisition of shell “买壳”
@PIp* [7oC acquisition price 收购价
8 xMX act of God 天灾
c+GG\ :gM acting partner 执事合伙人
Ni7nq8B< active market 买卖活跃的市场；交投畅旺的市场；旺市
-I%5$`z active partner 积极参与的合伙人
rS Ni@; active trading 交投活跃
c[s4EUG actual circulation 实际流通
wKY_Bo/d actual cost 实际成本
$Y gue5{c actual expenditure 实际开支；实际支出
A?0Nm{O;3v actual income 实际入息；实际收入；实际收益
O33 `+UV"W actual market 现货市场
^kSqsT" actual price 现货价；实际价格
0IWf!Sk
] actual profit 实际利润
Gp\
kU:}& actual quotation 实盘；实际价位；实际报价
4{Z)8;QX actual year basis 按实际年度计算
h>bx}$q actuals 实货
(QiAisE actuarial investigation 精算调查
O.JN ENZf actuarial principle 精算原则
H0cA6I actuarial report 精算师报告
%S UQ9\SEs Actuarial Society of Hong Kong 香港精算学会
bs1Rvx1:J% actuarial valuation 精算师估值
;9'OOz|+1 actuary 精算师
. 'yCw#f ad referendum agreement 暂定协议；有待覆核的协定
$`'/+ x"% ad valorem duty 从价税；按值征税
^/k* h J{ ad valorem duty system 从价税制
:2)/FPL6 ad valorem fee 从价费
d0 /#nz ad valorem tariff 从价关税
Z #m+ObHK1 additional allowance 额外免税额
.o}v#W+st additional amount for unexpired risk 未过期风险的额外款额
NZz 8j^ additional assessable profit 补加应评税利润
.tr!( O],h additional assessment 补加评税
U`s{Jm additional commitment 额外承担
W(/h Vt additional commitment vote 额外承担拨款
HLi%%"' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
7o}J%z additional dependent parent allowance 供养父母额外免税额
JjS? additional provision 额外拨款
( u idNq additional stamp duty 附加印花税
h FBe,'3M additional tax 补加税罚款；补加税款
] }X Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
J?$,c4;W2 adjudged bankrupt 被裁定破产
'4<1 1(U adjudicated bankrupt 裁定破产人
_Bj":rzY adjudication fee 裁定费；评定印花税额手续费；评估契据费
-|9=P\U8S adjudication of bankruptcy 裁定破产；宣告破产
L{Vqh0QD& adjudication of insolvency 裁定无力偿还债务
- 35;j'a adjusted actual 经调整的实数；调整后的实数
( C)p9-, adjusted current assets 经调整的流动资产；调整后的流动资产
|sZHUf_ adjusted figure 经调整的数字；调整后的数额
f|oh.z_R adjusted liabilities 经调整的负债；调整后的负债
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FAheE+ adjusted loss 经调整的亏损；调整后的亏损
{+ b7 sA3 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
p{dj~ &v adjusted profit 经调整的利润；调整后的利润
g#E-pdY adjusted surplus 经调整的盈余额；调整后的盈余额
<QGXy= adjusted value 经调整的价值；调整后的价值
_h1mF<\ X^ adjustment 调整；修订；理算〔保险〕
S$X Sei_q adjustment centre 调剂中心
3HK\BS adjustment lag 调整过程的时间差距；调整时差
, 9
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J9S>yLQK adjustment of loss 亏损调整
*DhiN adjustment process 调整过程；调整程序
}W,[/)MO adjustment range 调整幅度
UkGCyGyZ[ administered exchange rate 受管制汇率
{BU; $ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
B#1;r-^P< administration expenses 行政费用
*}W_+qo" administration fee 手续费；行政费
8*a&Jl administration in bankruptcy 破产管理
`~q < N administration order 遗产管理令
r9G>jiw8 administrator 管理人；遗产管理人
L9#g)tf
8T administrator of the estate 遗产管理人
eb$#A _m admission of debt 债项承认书
~WV"SaA)*U admission of proof 接纳债权证明
&PtJ$0%q advance 放贷款项；垫付款项；预支款项；预付款项
JOBhx)E advance account 暂支帐目；预付款帐户
[z9Z5sLO advance compensation 预付补偿金
'@P^0+B!(. advance from shareholder 股东垫款
KJZ4AWH` advance pending reimbursement 预支以待日后付还
+m,yA mEEd advanced economy 先进经济体系
lsNd_ 7k advancement 预付；预付财产
iO;
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kylVH!
@l advancing 贷出
@ pU)_d!pJ adverse balance 逆差
%ULr8)R;
adverse exchange 逆汇
Dv`c<+q(# advertisement addressed to shareholders 在报章刊登的致股东通告
SMK_ 6?MZ advice for collection 托收通知书
d m%8K6| advice of drawing 提款通知书；汇票通知书
;i:d+!3XwC advice of payment 付款通知
R Vi uJ; Advisory Committee [Securities and Futures Commission]
q'MZ R'<@ 谘询委员会〔证券及期货事务监察委员会〕
;gr9/Vl Advisory Committee on Diversification 经济多元化谘询委员会
II x#2r affidavit 誓章；遗产申报誓章
uY'HT|@:{ affidavit of no receipt 述明无收款的誓章
^K@C"j?M/ affiliate 联号；联营公司；附属公司
@U} 1EC{A affiliated company 附属公司；联号；联营公司
H}
g{Cr"Ex affirmation [estate duty] 非宗教式宣誓〔遗产税〕
|LKXOU
c affordability 负担能力
DM>eVS3} African Development Bank [AfDB] 非洲开发银行
S|+o-[e8O after-acquired property 事后取得的财产
4H ]L~^CD after-hours dealing 市后交易
.#pU=v#/[ after-tax profit 税后盈利；税后利润；税后溢利
UW
EV^ &"x agency agreement 代理协议
t\ewHZ G" agency expenses 代理机构的开支
Owk |@6! agency fee 代理费
=odFmF Agency Law 《代理法》
)53y
AyP agent 代理人；承销人
du^J2m{f agent of company 公司代理人
_:27]K: agent's fee 代理人费；经纪费
x-3 \Ls[I aggregate 总计；总数；总体数字
<2qr}K{'A aggregate amount 总款额；总额
Hj,A5#|=J aggregate assets and liabilities 总体资产与负债
6) Lk-D aggregate at constant price 按固定价格计算的总体数字
; 4~hB aggregate demand 总需求
W5MTD]J aggregate gross position 总持仓量
Q ]>.b%s[ aggregate limit 总限额
1&Z j aggregate of salaries tax 合计薪俸税
~&bq0 ( aggregate performance 总体表现；总体业绩
B^9j@3Ux aggregate supply 总体供应
czd~8WgOa aggregate surplus 总盈余
Th%Sjgs n aggregate total 整体总额
y'*K|a TG aggregate value 总值；合计价值
-3Vx76Y aggregated basis 合计基准
4{` { WI{ aggregated net chargeable income 合计应课税入息实额
'! $Rw"K. aggregation 合并计算；合计；总和
c! 9nnTap aggregation of incomes of husband and wife 夫妇入息合并计算
V "h
+L7T aggregation of property 财产的总和
@;RXLq/8 agio 差价；贴水
o " #\
> Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
IO-Ow! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[ibu/ W$ 《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》
~$?ZK]YOrx Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
?5
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%bf Q$a: Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<UQbt N-B\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
C~iL3C b agreement for a settlement 授产协议
Dm<A
^u8 agreement for assignment 转让协议
n 7-6-
# agreement for sale 售卖协议；买卖协议
^ r,=vO agreement for sale and purchase 买卖协议
y
h9*z3 agreement for the payment of interest 支付利息协议
9qG6Pb agreement for the repayment of money 还款协议
BF{Y"8u$ agreement of reinsurance 再保险协议
b1?'gn ~ Agricultural Bank of China 中国农业银行
Jz e:[MYS air passenger departure tax 飞机乘客离境税
dlTt _. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!Q0w\j h airport tax 机场税
oM`0y@QCf alcohol duty 酒精税
L/G6Fjg^ alienation 让与；让渡；转让
~IN>3\j alimony 生活费；赡养费
`+Q%oj#FF All Ordinaries Index [AOI] 所有普通股指数
]GQ G~ H^ all risks 全险；综合险
Q$@I"V&G. All Sales Record for Stock Market 《股票市场成交报告》
%8~NqS|= Allied Capital Resources Limited 新联财务有限公司
a!AA] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
SI-Ops~e allocation letter 拨款信件
'SF<_aS( allocation of fund 分配款项；预留款项
^ (zYz d allocation of profit 利润分配；溢利分配
AkQ ~k0i}b allocation warrant 拨款令
!d0kV,F: allotment 分配；配股
Y`S vMkP)+ allotment notice 股份配售通知；配股通知
D!IY&H,wo allotment of shares 股份分配
j# q-^h3H allowable 可获宽免；免税的
Z>5 b;8 allowable business loss 可扣除的营业亏损
Hja3a{LH allowable expenses 可扣税的支出
nc|p ) allowance 免税额；津贴；备抵；准备金
G*P#]eO allowance for debts 债项的免税额
X_\otV h(D allowance for depreciation by wear and tear 耗损折旧免税额
'16b2n+F@# allowance for funeral expenses 殡殓费的免税额
'$%l7 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,1o FPa{? allowance for repairs and outgoings 修葺及支出方面的免税额
._{H~R| allowance to debtor 给债务人的津贴
%Y*Ndt 4 alteration of capital 资本更改
wcY? rE9 alternate trustee 候补受托人
#'9HU2 amalgamation 合并
@i IRmQ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
_>X+ZlpU: ambit of charges 征税范围；收费范围
( 0_2sfS amended valuation 经修订的估值
a HR"n|7{ American Commodities Exchange 美国商品交易所
y/ ef>ZZ American Express Bank Limited 美国运通银行
Gu\q%'I American Stock Exchange 美国证券交易所
@QP z #- amortization 摊销
M:B=\&.O amount due from banks 存放银行同业的款项
338k?nHxv amount due from banks abroad 存放海外银行同业的款项
U#WF ;q0L amount due from holding companies 控股公司欠款
l)l^[2 amount due from local banks 存放本港银行同业的款项
n]o<S+z amount due to banks 银行同业的存款
%aVq+kC h amount due to banks abroad 海外银行同业的存款
q6V> zi amount due to holding companies 控股公司存款
mSh[}%swj amount due to local banks 本港银行同业的存款
&Ys<@M7E: amount due to outport banks 外埠银行同业的存款
C1 GKLl~ amount for note issue 发行纸币的款额
cB}D^O amount of bond 担保契据的款额
Vb]=B~ ^` amount of consideration 代价款额
x)O!["'" amount of contribution 供款数额
%2V? ,zY@ amount of indebtedness 负债款额
K^<BW(s amount of principal of the loan 贷款本金额
+}os&[S amount of rates chargeable 应征差饷数额
UhQj
Qaa~ amount of share capital 股本额
0[?Xxk}s0 amount of sums assured 承保款额
?QdW rE_
amount of variation 变动幅度
aQ\$A` ? amount of vote 拨款数额
57 amount payable 应付款额
K: # I amount receivable 应收款额
a'yK~;+_9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\\B(r analysis 分析
XYOC_.f1 ancillary risk 附属风险
VY=jc~c]v annual account 周年帐目；周年帐目报表；年度决算；年结
h^(* Tv-! annual accounting date 年结日期
CU2*z(]& annual allowance 每年免税额；年积金；年度津贴；年津
z/2//m M annual balance 年度余额
A0 C,tVd annual disposable income 每年可动用收入
3eAX. z`D annual estimates 周年预算
>$/>#e~ annual fee 年费
mLLDE;7|} annual general meeting 周年大会
M\Ye<Tk annual growth rate 年增率；每年增长率
84zSK)=Y annual long-term supplement 长期个案每年补助金
XW)lDiJl annual pensionable emolument 可供计算退休金的年薪
o~y;j75{.* annual report 年报
c2 C8g1n Annual Report on the Consumer Price Index 《消费物价指数年报》
['tY4$L( annual return 周年报表；周年申报表；每年报税表格
4*cEag Annual Return Rules 《周年报表规则》
j[J-f@F \Y annual review of consumer prices 每年消费物价回顾
0gP}zM73 annual roll-forward basis 逐年延展方式
ShP^A"Do annual salary 年薪
u.m[u)HQ annual statement 年度报表；年度决算表
XnMvKPerv' 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
~/iKh1 1 annuitant 年金受益人
9`X\6s annuity 年金
hT&Y #fh
annuity contract 年金合约
>rmqBDKaQ annuity on human life 人寿年金
ZdWm:(nkU antecedent debt 先前的债项
bUdLs.: ante-dated cheque 倒填日期支票
Q1I6$8:7 anticipated expenditure 预期开支
] dmrkZz: anticipated net profit 预期纯利
&d?CCb$|0Y anticipated revenue 预期收入
}?_?V&K| anti-inflation measure 反通货膨胀措施
4-y :/ 8 anti-inflationary stance 反通货膨胀立场
By",rD- r apparent deficit 表面赤字
RmeD$>7 apparent financial solvency 表面偿债能力
SBk4_J/_ apparent partner 表面合伙人
k:#!zK} application for personal assessment 个人入息课税申请书
[
=9T*Sp application of fund 资金应用
sW'AjI application to release as liquidator and to destruct the books of accounts and documents
17"uf.G 申请免除清盘人职务及毁灭帐簿与文件
N gGp appointed actuary 委任精算师
' ;FnIZ appointed auditor 委任核数师；委任审计师
Ma']?Rb` appointed trustee 委任的受托人
S3*`jF>q appointer 委任人
Hc$ O{]sq apportioned pro rata 按比例分摊
a;qryUyG apportionment 分配；分摊
e>7>j@(K] Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
jB Z&Ad@e apportionment formula 分摊方程式
Q }K"24`= apportionment of estate duty 遗产税的分摊
b;W3 j appraisal 估价；评估
& 4x}ppX appreciable growth 可观增长
0#s"e}@v appreciable impact 显着影响
'ud{m[| appreciable increase 可观增长
x$.^"l-vX appreciation 增值；升值
5o'FS{6U appreciation against other currencies 相对其他货币升值
U!?_W=? appreciation of the exchange value of Hong Kong dollar 港元汇值上升
dI@(<R appreciation tax 增值税
{14fA)` % appropriation 拨款；拨用；拨付
qJa H , appropriation account 拨款帐目
{
Vf XsI Appropriation Bill 拨款法案
r|fL&dtr appropriation-in-aid system 补助拨款办法
Zd}9O jz 5 approved assets 核准资产
N06OvU2>xU approved basket stock 认可一篮子证券
%G/ h D approved budget 核准预算
/ h H approved charitable donation 认可慈善捐款
+-U- D?- approved charitable institution 认可慈善机构
Rn(ec approved currency 核准货币；认可货币
s_OF( o approved estimates 核准预算
~IfJwBn-i approved estimates of expenditure 核准开支预算
n&;85IF1 approved overseas insurer 核准海外保险人
P%:wAYz1^O approved overseas trust company 核准海外信托公司
~"&|W'he[ approved pooled investment fund 核准汇集投资基金
vkx7paY_ approved provident fund scheme 认可公积金计划
n,V[eW#m'L approved provision 核准拨款
c"n\cNP< approved redeemable share 核准可赎回股份
M 4oy approved regional stock 认可地区性证券
]7F=u!/`<C approved retirement scheme 认可退休金计划
r4XK {KHn approved subordinated loan 核准附属贷款
p; 59? arbitrage 套戥；套汇；套利
y^,1a[U. arbitrageur 套戥者；套汇者
0y" $MC v arbitrary amount 临时款项
rJT^H5!o" arrangement 措施；安排；协定
Bs_s&a> arrears 欠款
:bu/^mW[ arrears of pay 欠付薪酬
P}y +G| arrears of revenue 逾期未收税款；逾期未收的帐项
+>Qq(Y articles of association 组织章程；组织细则；组织章程细则
.
y-D16V Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
U9:zVy ascertainment of profit 确定利润
,]ma+ (| "Asia Clear" “亚洲结算系统”
UXc-k Asia Commercial Bank Ltd. 亚洲商业银行有限公司
a}BY ov Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
{W =%U|f Asian Development Fund [ADF] 亚洲发展基金
t7dt*D_YqK Asian dollar bond 亚洲美元债券
4n ! aW?% Asian dollar market 亚洲美元市场
.9 on@S Asian dollar rate 亚洲美元利率
z0p*Z& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
hk(ZM#Bh Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<EB+1GFuI asked price 沽盘；喊价；索价；卖方报价
B:;pvW] assessable income 应评税入息
i&Tbz ! assessable loss 应评税亏损
uGf@ assessable profit 应评税利润
nzuX&bSw assessable value 应评税值
1 MP~dRZ$ assessed profit 估定利润
MSQEO4ge assessed value 经评估价值
VgG0VM
assessment 评税；评定；估价；评税单
av}k)ZT_ assessment number 评税编号；估价编号
]Yn D assessment of additional tax 补加税评税
[fya)} assessment of performance 业绩评估；实绩评价
'8RsN-w Assessor 评税主任
pXT4)JDpc asset price bubbles 资产价格泡沫
BOb">6C asset-backed securities 具资产保证的证券
g|DF[ assets accretion 资产增值
8`q:Gz=M\ assets and liabilities 资产与负债
t9k zw*U9 assets betterment statement 资产递增表；资产改进表
';w#w<yaI assets lending 实物放款；有抵押贷款
b,l$1{ assets of the company passing on the death 死者去世时转移的公司资产
25nt14Y 0u assets pledged as security for liabilities 用作负债抵押的资产
<y2U3; t assets portfolio 资产投资组合
1b `1{% assets price 资产价格
~ drS} V assets quality 资产质素
zH?! assets realization 资产变现
VuhGx :Xl assets refinancing arrangement 资产再集资安排
*KZYv=s,u assets securitization 资产证券化
?mwt ~_s9 assets situated outside Hong Kong 在香港以外地方的资产
]^. _z assets stripping 削减资产；拆卖资产
RVnjNy;O` assets value 资产值
iW]j9} t assignee 承让人
v}}F,c(f assignment 转让；转让书；转让契
:}L[sl\R assignment of interest 权益转让
ajbA\/\G; assignment of letters patent and trade mark 专利证书及商标转让
!=*g@mg F assignment of property 物业转让；物业转让书
T] f ;km assignment right 转让权
Ex Y] Sdx assignor 转让人
GfxZ'VIn associate 有联系的人；有关连人士；相联者；合伙人；联系人
fa
jGZyd0: Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
|B?m,U$A! associate member 附属会员
AP n| \ associated body corporate 相联法人团体
m)ky*"( associated company 相联公司；联属公司
:[p} associated corporation 相联法团
XV7Ex\D* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#px+;k 5 公认会计师公会〔英国〕
VZp5)-!\ Association of Futures Exchange Brokers 香港期货经纪协会
! _] Y~[ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
d\&U*= association of underwriters 承保人组织
/kZebNf6H assumption of control 接管
Dzpq_F!;V assurance 担保；保险；转易；转易书
z\ \[S@>pt assurance of interest 权益的转易
?h ZAxR\ at 19XX price 按一九ＸＸ年价格计算
pz!Zs."f) at a discount 按赔价计算；按贴水价格计算；打折扣
2RVN\?s: at a premium 按溢价计算；按升水价格计算
7X`g,b! at call 通知付款；按通知
m4[ ;(1 at constant market price 按固定市价计算
|{z:IQLv at constant price 按固定价格计算
!P2ro~0/ at cost 按成本计算
: Xda1S at current market price 按当时市价计算；按现时市价计算
C mP9Q2 at current price 按当时价格计算；按现时价格计算
gDQ^)1k at factor cost 按要素成本计算；按生产要素成本计算
G)AqbY at money-of-the-day price 按付款当日价格计算
MD}w Y><C at or better 按指定或较佳价位〔买卖指令〕
f&N gS+<K$ at par 按面值计算；平价
-V*R\,> at sight 见票即付
9@SC}AF. at the close 按收市盘
R~TTL at the opening 按开市盘
bWjc'P6rx attestation 见证；见证条款
Hc k]aKI+ at-the-money option 平价期权
G*?8MTP8![ attorney 受权人；受托代表人
a(m2n.0'> attornment 新拥有人承认书
e[{0)y>= attributable profit 可归属利润
fF!Yp iI " attributable share value 可归属股份价值
h/QXPdV Auckland Stock Exchange 奥克兰证券交易所
qJf?o.Pv auction 拍卖
po c`q5i+ auctioneer 拍卖商
-mbt4w audit 审计；核数
w1F cB$ Audit Commission 审计署
+r� Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
S pIv#? 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〕
[$ubNk;!z audit review 帐目审查
lB8-Z ow Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
:tc@2/>!O audited account 审计帐目；经审计的帐目
I {SjlN}d audited annual account 经审计的周年帐目
Eh)fnqs_d} audited balance sheet 经审计的资产负债表
SJlr53 auditor 核数师；核数主任；审计师
rP'me2
B auditor's certificate 核数师证明书；审计师证明书
=ke2;}X auditor's report 核数师报告；审计师报告
= 1@u Aussie bond 澳元债券
2,y|EpG# austerity budget 紧缩预算
'NbHa! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
G~]Uk*M
q Australia All Ordinaries Index 澳洲所有普通股票指数
k`cfG\;r Australian Dollar [AUD] 澳元
^L ,K& Jd Australian Options Market 澳大利亚期权市场
9sM!`Lz{ Australian Securities Commission 澳洲证券事务监察委员会
.y' >[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
d UD[e, ? Australian Stock Exchange 澳大利亚证券交易所
WSP I|#Xr% Austrian Schilling [ATS] 奥地利先令
"syI #U{ authentication 认证；鉴证
n. }Zk G0` authority to purchase 委托购买证；委购书
7RQR) DG authorization 认可；核准；授权；授权书
"-E\[@ / authorization by direction 指示授权
&.F4 b~A 7 authorization by instruction 指令授权
SjK authorization by warrant 令状授权
!K#qe Y} authorization of unit trust 单位信托的认可
%6t:(z authorized agent 指定代理人
Ml`:UrU authorized capital 法定资本
fQ7V/x! authorized clerk 出市员
2/U.| *mH authorized dealer 认可交易商
iR HQ:Y! authorized financial institution 认可财务机构
b;L\EB authorized fund 认可基金
~kV/ != authorized fund house 获授权的基金公司；认可基金公司
Mg+2.
8% authorized institution 认可机构
A_rG t?i authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
`T1 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
g%aYDl authorized insurer 获授权保险人；获认可承保人
W
PC]%:L" authorized investment 特准投资项目
.zf~.R;> authorized person 获授权人
gZVc 5u< authorized representative 获授权代表
&L3M] authorized share capital 法定股本
]|#+zx|/D automated quotation system 自动报价系统
"BAK !N$9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
g9OY<w5s] 自动交易系统〔香港期货交易所有限公司〕
BqEI(c 6 automatic adjustment mechanism 自动调整机制
r[e##M automatic adjustment system 自动调整系统
(xycJ` N Automatic Clearing House 自动票据交换所
?C]vS_jAh automatic exchange rates accumulation system 自动化汇率累集系统
>:SHV W Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
g%o(+d automatic teller machine [ATM] 自动柜员机
OU E (I3_ autopay 自动转帐
REQ\>UO_ available assets 可用资产
iG $!6;w< available fiscal reserve 现存财政储备
XMZ,Y7 available profit 可用利润
fT|.@%"vc Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)w em|:H average 平均；平均数；海损
zE* li`@ average basic salary 平均基本薪金
=&6eM2>P average consumer expenditure 平均消费开支；一般消费开支
JhYe6y[q average cost 平均成本
Z<oa K average cost of land production 增辟土地平均成本
*9
{PEx average daily turnover 平均每日成交额
b\f
O8{k average daily wage rate 平均每日工资率
#x@$ lc=k3 average expenditure pattern 平均开支模式
oue C average growth rate 平均增长率
7Y lchmd average net fixed assets 固定资产平均净值
WH%g(6w1j average of relatives 相对价格平均数
cs48* +m average price 平均价格
_ r#Z}HK average propensity to consume 平均消费倾向；一般消费倾向
qyb?49I average propensity to save 平均储蓄倾向；一般储蓄倾向
t[HE6ea average rate 平均率
XE RUo average revenue 平均收入；平均收益
"37lx;CH average stock 平均库存；平均存货
3F" lXguS average yearly rent 平均年租
/*~EO{o avoidance of double taxation 避免双重课税
qfF~D0} avoidance of tax 避税
