A:
Hp3T2|uL A share Ａ股；甲类股份
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l c; abatement of tax 减税；减扣免税额
b_oUG _B3] ABN AMRO Bank N.V. 荷兰银行
"H)D~K~ * above-the-line expenditure 线上项目支出；经常预算支出
z)p p{ above-the-line receipt 线上项目收入；经常预算收入
rh(77x1|(G ABSA Asia Limited 南非联合亚洲有限公司
ZRoOdo94 absolute change 绝对数值变更
{>>Gc2U T absolute expenditure 实际开支
x% Eu.jj absolute guideline figure 绝对准则数字
<:`x> _ absolute interest 绝对权益
u_ym=N57` absolute order of discharge 绝对破产解除令
-r6Ln dQs absolute profit margin 绝对利润幅度
irzWk3@: absolute value 实值；绝对值
.cg"M 0 absolutely vested interest 绝对既得权益
_gP-$&JC absorbed cost 已吸收成本；已分摊成本
Z_?r5M; absorption 吸收；分摊；合并
LgoUD*MbQ absorption rate 吸收率；摊配率；分摊率
1V 2"sE ACB Finance Limited 亚洲商业财务有限公司
nsV;6^> acceptable form of reciprocity 合理的互惠条件
}G[Qm2k acceptable rate 适当利率；适当汇率
9vz "rH V acceptance agreement 承兑协议
~n y4Ay$# acceptance for honour 参加承兑
E X,)MU acceptor 承兑人；接受人；受票人
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acceptor for honour 参加承兑人
[d,")Ng accident insurance 意外保险
<*74t%AJ% Accident Insurance Association of Hong Kong 香港意外保险公会
-$_h]x*
W accident insurance scheme 意外保险计划
Fu#mMn0c accident year basis 意外年度基准
$ ~2qEe.h accommodation 通融；贷款
ai(J %"D" accommodation bill 通融票据；空头票据
_#6ekl|% accommodation party 汇票代发人
x-ShY&k account balance 帐户余额；帐户结余
s4Z5t$0| account book 帐簿
-<WQ>mrB& account collected in advance 预收款项
L\H, cimN account current book 往来帐簿
[|\BuUT' account of after-acquired property 事后取得的财产报告
\^rAH@ account of defaulter 拖欠帐目
<YBA
7 i account payable 应付帐款
*ZA.O account payee only [A/C payee only] 只可转帐；存入收款人帐户
bcZ s+FOPd account receivable 应收帐款
0=Z_5.T> account receivable report 应收帐款报表
D<*#. > account statement 结单；帐单；会计财务报表
66l$}+|Zzc account title 帐户名称；会计科目
B *j
AD2 accountant's report 会计师报告
2x&mJ}o#k Accountant's Report Rules 会计师报告规则
QBfsdu<@^ accounting and auditing procedure 会计与审计程序；会计与核数程序
'Ijjk`d&c
Accounting Arrangements 《会计安排》
! &OybjQ accounting basis 会计基础
dD0: K3@ accounting by Official Receiver 破产管理署署长呈交的帐目
~T<o?98 Accounting Circular 《会计通告》
y% x2 accounting class 会计类别
QC *>
q o accounting date 记帐日期；会计结算日期
q!+m,
!M accounting for money 款项核算
t9B]V Accounting Officer 会计主任
U.HeIJ# accounting period 会计报告期；会计期
L|[ 0&u! accounting policy 会计政策；会计方针
Gdf*x<T1 accounting practice 会计惯例
%rZJ#p[e)= accounting principle 会计准则
_4jRUsvjY accounting record 会计记录
|0$wRl+kN accounting report 会计报告
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j"@{~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
rwUKg[
1N Accounting Society of China 中国会计学会
2,O;<9au< accounting statement 会计报表
Lg[_9 `\ accounting system 会计制度；会计系统
h tn?iLq accounting transaction 会计事项；帐务交易
Dk XB accounting treatment 会计处理
RwC1C(ZP accounting year 会计年度
#(G #O1+ accretion 增值；添加
LE:nmo accrual 应计项目；应累算数目
kmXaLt2Z accrual basis 应计制；权责发生制
.oFkx*Ln accrual basis accounting 应计制会计；权责发生制会计
Cp 2$I<T accrue 应累算；应计
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@\CiM accrued benefit 应累算利益
^q 0O x&X accrued charges 应计费用
$pm5G} . accrued cumulative preference share dividend 应累算的累积优先股股息
[LJ1wBMw accrued expenses 应累算费用
T};fy+iq accrued interest payable 应付利息；应计未付利息
E#=slj @ accrued interest receivable 应收利息；应计未收利息
J m+;A^; accrued right 累算权益
;8
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7TjK;w7xS. accumulated fiscal reserve 累积财政储备
7#B pGQJQ accumulated profit 累积利润；滚存溢利
wZA(><\ accumulated reserve 累积储备
"`AIU}[_I accumulation of surplus income 累积收益盈余
)0I;+9 :D= acquired assets 既得资产
'8 ~E acquisition 收购；购置；取得
71?>~PnbH} acquisition cost 购置成本
<ZV !fn acquisition expenses 购置费用
:3 # t; acquisition of 100% interest 收购全部股权
\)pT+QxZ acquisition of control 取得控制权
H1FSN6' acquisition of fixed assets 购置固定资产
v<z%\`y acquisition of shell “买壳”
yI 6AafS~ acquisition price 收购价
W c"f act of God 天灾
]#N~r&hmQ acting partner 执事合伙人
_f8<t=R active market 买卖活跃的市场；交投畅旺的市场；旺市
gL+8fX2G6 active partner 积极参与的合伙人
\*0ow`|K active trading 交投活跃
PKhH0O\_U actual circulation 实际流通
HV ^*_ actual cost 实际成本
+8 avA:o actual expenditure 实际开支；实际支出
k%?fy actual income 实际入息；实际收入；实际收益
b{KpfbxcI actual market 现货市场
7Xu.z9y actual price 现货价；实际价格
dM{xPpnx actual profit 实际利润
bF'^eR actual quotation 实盘；实际价位；实际报价
C"I:^&sL actual year basis 按实际年度计算
8Ilg[Drj* actuals 实货
g
pN {1 actuarial investigation 精算调查
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D4;v actuarial principle 精算原则
"+2Hde1 actuarial report 精算师报告
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GumG Actuarial Society of Hong Kong 香港精算学会
(0Xgv3wd actuarial valuation 精算师估值
U!L< v!$ actuary 精算师
e?%Qv+)W ad referendum agreement 暂定协议；有待覆核的协定
=Zcbfo_& ad valorem duty 从价税；按值征税
IGj%)_W ad valorem duty system 从价税制
b ojx:g ad valorem fee 从价费
q1Vh]d ad valorem tariff 从价关税
ZlHN-!OZp additional allowance 额外免税额
=8?gx$r2 additional amount for unexpired risk 未过期风险的额外款额
FL+^r6DQ additional assessable profit 补加应评税利润
]:m}nJ_ additional assessment 补加评税
:66xrw additional commitment 额外承担
e5_:15%R\ additional commitment vote 额外承担拨款
G9.+N~GZ. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}>\+eG additional dependent parent allowance 供养父母额外免税额
%G& Zm$u= additional provision 额外拨款
}kaU0 P additional stamp duty 附加印花税
: _% additional tax 补加税罚款；补加税款
^h
z4IZ^ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
gOpGwpYZ, adjudged bankrupt 被裁定破产
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adjudicated bankrupt 裁定破产人
x(nWyVB adjudication fee 裁定费；评定印花税额手续费；评估契据费
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0N ( adjudication of bankruptcy 裁定破产；宣告破产
-,t2D/ xK adjudication of insolvency 裁定无力偿还债务
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Fv"!Ql adjusted actual 经调整的实数；调整后的实数
}%B^Vl%ZZ adjusted current assets 经调整的流动资产；调整后的流动资产
~G!>2 +L adjusted figure 经调整的数字；调整后的数额
$\xS~ w adjusted liabilities 经调整的负债；调整后的负债
ewYZ} "o adjusted loss 经调整的亏损；调整后的亏损
T/#$44ub adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
&y?L^Aq adjusted profit 经调整的利润；调整后的利润
FTx&] QN? adjusted surplus 经调整的盈余额；调整后的盈余额
Y3+GBqP adjusted value 经调整的价值；调整后的价值
jrGVC2*rD adjustment 调整；修订；理算〔保险〕
'OK DB7Ni adjustment centre 调剂中心
5gV%jQgkC adjustment lag 调整过程的时间差距；调整时差
|0vV?f$ adjustment mechanism 调整机制
Farc d!} adjustment of loss 亏损调整
/`Y HPeXu adjustment process 调整过程；调整程序
8v7;{4^ adjustment range 调整幅度
2YD;Gb[8 administered exchange rate 受管制汇率
tl |Q w";I Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_q >>]{5 administration expenses 行政费用
/=9t$u| administration fee 手续费；行政费
8-Ik .,} administration in bankruptcy 破产管理
\Lxsg! wtJ administration order 遗产管理令
Y]ML-smN administrator 管理人；遗产管理人
.` z](s administrator of the estate 遗产管理人
s7?Q[vN admission of debt 债项承认书
t1,sG8Z admission of proof 接纳债权证明
LHjGlBy advance 放贷款项；垫付款项；预支款项；预付款项
Y4]USU!PA advance account 暂支帐目；预付款帐户
zmH 8# advance compensation 预付补偿金
kK]JN advance from shareholder 股东垫款
/xmUu0H$R advance pending reimbursement 预支以待日后付还
>1[ Hk0 <x advanced economy 先进经济体系
O mkl|l9 advancement 预付；预付财产
wV- kB4^4 advances warrant 垫款令
/79_3;^ advancing 贷出
F .)b`:g adverse balance 逆差
6$qn'K$ adverse exchange 逆汇
SqL8MKN) advertisement addressed to shareholders 在报章刊登的致股东通告
9K*yds advice for collection 托收通知书
}R#YO $J7 advice of drawing 提款通知书；汇票通知书
a $pxt!6 advice of payment 付款通知
<4,n6$E Advisory Committee [Securities and Futures Commission]
>r] bfN, 谘询委员会〔证券及期货事务监察委员会〕
1*{` . Advisory Committee on Diversification 经济多元化谘询委员会
|tC`rzo affidavit 誓章；遗产申报誓章
tL68
u[ affidavit of no receipt 述明无收款的誓章
GU99!.$ affiliate 联号；联营公司；附属公司
6@`Y6>}$_ affiliated company 附属公司；联号；联营公司
UxZT&x3=)} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
HE911 l c: affordability 负担能力
;0 Yeo"- African Development Bank [AfDB] 非洲开发银行
5I ,5da after-acquired property 事后取得的财产
bKsl'3~ k after-hours dealing 市后交易
.l$'%AG:~ after-tax profit 税后盈利；税后利润；税后溢利
dALJlRo" agency agreement 代理协议
$gm`}3C< agency expenses 代理机构的开支
<^?64 agency fee 代理费
rWKc,A[ Agency Law 《代理法》
#wH<W5gSZ agent 代理人；承销人
;W6P$@'zs agent of company 公司代理人
uc@f# (- agent's fee 代理人费；经纪费
(;2J}XQvO~ aggregate 总计；总数；总体数字
E5.3wOE aggregate amount 总款额；总额
/an$4?":~ aggregate assets and liabilities 总体资产与负债
2 fp\s5%J} aggregate at constant price 按固定价格计算的总体数字
S siKuoxk aggregate demand 总需求
=}txcA+ aggregate gross position 总持仓量
ju PW!u aggregate limit 总限额
PDaD:}9 aggregate of salaries tax 合计薪俸税
g6:S"Em aggregate performance 总体表现；总体业绩
G"3)\FEM aggregate supply 总体供应
o*7`r ~ aggregate surplus 总盈余
Z)cGe1?q aggregate total 整体总额
gR)T(%W aggregate value 总值；合计价值
YNCQPN\v`1 aggregated basis 合计基准
O-r,&W aggregated net chargeable income 合计应课税入息实额
j_ dCy aggregation 合并计算；合计；总和
Nq|b$S [4 aggregation of incomes of husband and wife 夫妇入息合并计算
<$)F_R~T3 aggregation of property 财产的总和
z mvF#o agio 差价；贴水
.Ua|KKK C Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
)h-Qi#{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
N:Yjz^Jt 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
{e4`D1B Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:4]^PB@dl 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
8 ;oU{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
'1]Iu@? 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0q`n] NM agreement for a settlement 授产协议
.du FMJl agreement for assignment 转让协议
5}FPqyK" agreement for sale 售卖协议；买卖协议
/7Z;/|oU agreement for sale and purchase 买卖协议
W%@L7 xh agreement for the payment of interest 支付利息协议
^nn3 ; agreement for the repayment of money 还款协议
1Ao YG_ agreement of reinsurance 再保险协议
a>jiq8d]4 Agricultural Bank of China 中国农业银行
Y# Pl)sRr air passenger departure tax 飞机乘客离境税
ndEW$? W, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1PLxc)LsG airport tax 机场税
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&[=,R0 @ alcohol duty 酒精税
?k)(~Y&@p alienation 让与；让渡；转让
{R b|"; alimony 生活费；赡养费
2aiZ All Ordinaries Index [AOI] 所有普通股指数
$CXKeWS=Q. all risks 全险；综合险
uY+N163i All Sales Record for Stock Market 《股票市场成交报告》
U JO Allied Capital Resources Limited 新联财务有限公司
P+ r -t8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
N< V,5 allocation letter 拨款信件
71i".1l{K allocation of fund 分配款项；预留款项
t>[K:[0U allocation of profit 利润分配；溢利分配
~ Ti allocation warrant 拨款令
I9GRSm;0< allotment 分配；配股
J R='c)6: allotment notice 股份配售通知；配股通知
yM(zc/? allotment of shares 股份分配
aKdi allowable 可获宽免；免税的
|U}al[ allowable business loss 可扣除的营业亏损
X!r9 allowable expenses 可扣税的支出
|Rk$u allowance 免税额；津贴；备抵；准备金
5nL,sF d allowance for debts 债项的免税额
l!z0lh- J allowance for depreciation by wear and tear 耗损折旧免税额
X2PQL" ` allowance for funeral expenses 殡殓费的免税额
86(8p_&zC allowance for inflation 为通货膨胀而预留的款项；通胀准备金
o) <c1\q allowance for repairs and outgoings 修葺及支出方面的免税额
_+ z5~6> allowance to debtor 给债务人的津贴
3(|8gWQ alteration of capital 资本更改
z>HeM
M ei alternate trustee 候补受托人
N-
E)b amalgamation 合并
ts r cX ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|`d5Y#26 ambit of charges 征税范围；收费范围
r9@4-U7v& amended valuation 经修订的估值
xB =~3 American Commodities Exchange 美国商品交易所
~$7fU American Express Bank Limited 美国运通银行
^3*k6h [( American Stock Exchange 美国证券交易所
,1 +AfI amortization 摊销
:Z0m " amount due from banks 存放银行同业的款项
S`ms[^-q* amount due from banks abroad 存放海外银行同业的款项
Wx&gI4~ amount due from holding companies 控股公司欠款
L$*sv. amount due from local banks 存放本港银行同业的款项
S0+nQM% amount due to banks 银行同业的存款
$7%e|0jC amount due to banks abroad 海外银行同业的存款
ZsjDe {TH amount due to holding companies 控股公司存款
F.:B_ t amount due to local banks 本港银行同业的存款
{L 7O{:J amount due to outport banks 外埠银行同业的存款
qF!oP amount for note issue 发行纸币的款额
iYE:o{ amount of bond 担保契据的款额
9(`d
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i^LLKx7M& amount of contribution 供款数额
kI5`[\ amount of indebtedness 负债款额
v{7Jzjd amount of principal of the loan 贷款本金额
6BT o% amount of rates chargeable 应征差饷数额
;Js-27_0 amount of share capital 股本额
Ms8& $ amount of sums assured 承保款额
-ZXC^zt amount of variation 变动幅度
x O `#a= amount of vote 拨款数额
w>M8 FG(4] amount payable 应付款额
'Q\I@s } amount receivable 应收款额
mouLjT&p Amsterdam Stock Exchange 阿姆斯特丹证券交易所
pUV3n
1{2 analysis 分析
~Xa8 \> ancillary risk 附属风险
Qp9)Rc5 annual account 周年帐目；周年帐目报表；年度决算；年结
G-?y;V 1 annual accounting date 年结日期
E;7vGGf] annual allowance 每年免税额；年积金；年度津贴；年津
cTW3\S= annual balance 年度余额
t)Q6A@$: annual disposable income 每年可动用收入
Ra%" += annual estimates 周年预算
l*;Isz: annual fee 年费
=m{] Xep annual general meeting 周年大会
9z)p*+r UK annual growth rate 年增率；每年增长率
Nrp0z: annual long-term supplement 长期个案每年补助金
RLkP)+t annual pensionable emolument 可供计算退休金的年薪
no_(J>p^& annual report 年报
#Fx$x#Gc@y Annual Report on the Consumer Price Index 《消费物价指数年报》
v`i9LD0( annual return 周年报表；周年申报表；每年报税表格
: ]&O Annual Return Rules 《周年报表规则》
Y _qRW. k annual review of consumer prices 每年消费物价回顾
Kfho:e, annual roll-forward basis 逐年延展方式
+
k1|+zzS annual salary 年薪
,r<!30~f annual statement 年度报表；年度决算表
1p#O(o 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
x|
jBn} annuitant 年金受益人
tE"aNA#= annuity 年金
X"yj sk annuity contract 年金合约
1an?/j, annuity on human life 人寿年金
JVO,@~~ antecedent debt 先前的债项
7`,A]": ; ante-dated cheque 倒填日期支票
7}+U;0,) anticipated expenditure 预期开支
=b+W*vUAw anticipated net profit 预期纯利
HFV4S]U= anticipated revenue 预期收入
~@8r-[ anti-inflation measure 反通货膨胀措施
3\J-=U anti-inflationary stance 反通货膨胀立场
@k_xA -a apparent deficit 表面赤字
D@ :w/W apparent financial solvency 表面偿债能力
ZMs$C3 apparent partner 表面合伙人
$2l<X KT- application for personal assessment 个人入息课税申请书
iQry X(z application of fund 资金应用
!KiN} p application to release as liquidator and to destruct the books of accounts and documents
l#!p?l 申请免除清盘人职务及毁灭帐簿与文件
5$C4Ui{<E' appointed actuary 委任精算师
BJzNh>-#= appointed auditor 委任核数师；委任审计师
e))fbv&V appointed trustee 委任的受托人
[d+f#\ut appointer 委任人
-*;-T9 apportioned pro rata 按比例分摊
*aKT&5Ch- apportionment 分配；分摊
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29M Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
0<3)K[m~H apportionment formula 分摊方程式
|)4Fe/!cJ apportionment of estate duty 遗产税的分摊
q}vz]L&o appraisal 估价；评估
[~cb&6|M appreciable growth 可观增长
3N8RZt1.b appreciable impact 显着影响
f|eUpf%) appreciable increase 可观增长
sdkKvo. y0 appreciation 增值；升值
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M>W appreciation against other currencies 相对其他货币升值
FbxrB M appreciation of the exchange value of Hong Kong dollar 港元汇值上升
3f;W+^NY appreciation tax 增值税
<=fYz^|XT appropriation 拨款；拨用；拨付
w9QY2v,U appropriation account 拨款帐目
nW1Obu8x| Appropriation Bill 拨款法案
O6nCu appropriation-in-aid system 补助拨款办法
^HpUbZpat) approved assets 核准资产
[ 0? *J<d approved basket stock 认可一篮子证券
<=m@Sg{ o approved budget 核准预算
ySyA!Z approved charitable donation 认可慈善捐款
G&P[n8Z$ approved charitable institution 认可慈善机构
-rC_8.u : approved currency 核准货币；认可货币
yb)!jLnH approved estimates 核准预算
+6cOL48 " approved estimates of expenditure 核准开支预算
ZH]n&%@j approved overseas insurer 核准海外保险人
u=ep nz:< approved overseas trust company 核准海外信托公司
U/v }4b approved pooled investment fund 核准汇集投资基金
tbbZGyg5b approved provident fund scheme 认可公积金计划
SJ/($3GkBd approved provision 核准拨款
v;=F $3 approved redeemable share 核准可赎回股份
C'4gve 7! approved regional stock 认可地区性证券
83rtQ ;L approved retirement scheme 认可退休金计划
1Yj ^N" = approved subordinated loan 核准附属贷款
P.G`ED|K!Y arbitrage 套戥；套汇；套利
,Mt/*^| arbitrageur 套戥者；套汇者
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>@Gf arbitrary amount 临时款项
Qx$C oY arrangement 措施；安排；协定
=u M2l arrears 欠款
xl.iI$P arrears of pay 欠付薪酬
R* m=V{iu` arrears of revenue 逾期未收税款；逾期未收的帐项
:el]IH articles of association 组织章程；组织细则；组织章程细则
xiv1y4(% Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
2 <18j ascertainment of profit 确定利润
lPA:aHcj "Asia Clear" “亚洲结算系统”
>]DnEF& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@.JhL[f Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Q};g~b 3 Asian Development Fund [ADF] 亚洲发展基金
u;{,,ct Asian dollar bond 亚洲美元债券
.<GU2&;! Asian dollar market 亚洲美元市场
,yZvT7 Asian dollar rate 亚洲美元利率
x x^7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^zdZ"\x Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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F asked price 沽盘；喊价；索价；卖方报价
gQXB=ywF assessable income 应评税入息
!'E{D`A9 assessable loss 应评税亏损
0taopDi ;d assessable profit 应评税利润
aTJs.y -I~ assessable value 应评税值
@qC](5|TQ assessed profit 估定利润
;xp^F KP assessed value 经评估价值
+mc0:e{W F assessment 评税；评定；估价；评税单
f@:.bp8VB8 assessment number 评税编号；估价编号
-Xm/sq(i)% assessment of additional tax 补加税评税
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- rR assessment of performance 业绩评估；实绩评价
$:v!* 0/ Assessor 评税主任
(<|NerwD asset price bubbles 资产价格泡沫
H zd tR asset-backed securities 具资产保证的证券
#;l~Y}7' assets accretion 资产增值
okl*pA) assets and liabilities 资产与负债
/eZ UAxq assets betterment statement 资产递增表；资产改进表
N~< H` assets lending 实物放款；有抵押贷款
n2<#]2h assets of the company passing on the death 死者去世时转移的公司资产
+YS0yTWeX assets pledged as security for liabilities 用作负债抵押的资产
Ebmd[A&& assets portfolio 资产投资组合
9eA2v{!S assets price 资产价格
-kFPmM; assets quality 资产质素
!nPwRK> assets realization 资产变现
EfTuHg$pe assets refinancing arrangement 资产再集资安排
[N$#&4{Je assets securitization 资产证券化
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z+G assets situated outside Hong Kong 在香港以外地方的资产
>P@JiR<@\n assets stripping 削减资产；拆卖资产
^ o`;C\ assets value 资产值
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a@ assignee 承让人
.?C-J assignment 转让；转让书；转让契
*U[Nn5#? assignment of interest 权益转让
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%7 assignment of letters patent and trade mark 专利证书及商标转让
8SJ i~gV assignment of property 物业转让；物业转让书
j?5s/ assignment right 转让权
4tv}5llSG assignor 转让人
DOk(5gR associate 有联系的人；有关连人士；相联者；合伙人；联系人
_]g?3Gw7! Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
;@I4[4ph} associate member 附属会员
^xB=d S~ associated body corporate 相联法人团体
$-tgd<2h associated company 相联公司；联属公司
ukZ>_ke`+ associated corporation 相联法团
@qszwQav$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,qo"i7c{: 公认会计师公会〔英国〕
Wmm 'j&hI Association of Futures Exchange Brokers 香港期货经纪协会
?3X(`:KB Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
-F l;;jeX association of underwriters 承保人组织
? b}d"QsmU assumption of control 接管
zcn> 4E) assurance 担保；保险；转易；转易书
=TTk5(m assurance of interest 权益的转易
. BaU}-5 at 19XX price 按一九ＸＸ年价格计算
)Ha`> at a discount 按赔价计算；按贴水价格计算；打折扣
"4 Lt:o4x at a premium 按溢价计算；按升水价格计算
Qxw?D4/Y at call 通知付款；按通知
5)IJ|"]y at constant market price 按固定市价计算
y;M}I8W[ at constant price 按固定价格计算
YlF<S49loC at cost 按成本计算
YPq4VX, at current market price 按当时市价计算；按现时市价计算
O.ce"5Y^ at current price 按当时价格计算；按现时价格计算
C`p)S`d at factor cost 按要素成本计算；按生产要素成本计算
BtPUUy . at money-of-the-day price 按付款当日价格计算
F4Jc7k2 at or better 按指定或较佳价位〔买卖指令〕
x4r=ENO)q at par 按面值计算；平价
V3^=Mj2" at sight 见票即付
R]s\s[B at the close 按收市盘
E{Gkq : at the opening 按开市盘
A,P_| attestation 见证；见证条款
.Mn+ Bd4f at-the-money option 平价期权
o$S/EZ attorney 受权人；受托代表人
fj/sN HU attornment 新拥有人承认书
51,RbADB attributable profit 可归属利润
l6YToYzE 2 attributable share value 可归属股份价值
fV 6$ YCf Auckland Stock Exchange 奥克兰证券交易所
QA =G+1x auction 拍卖
N2 vA/ auctioneer 拍卖商
FEd W e\E audit 审计；核数
m!I ax]D{ Audit Commission 审计署
tA*hh"9 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
K GVAP 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〕
?Aewp$Bj audit review 帐目审查
qIO<\Y l Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
s,tZi6Z=%E audited account 审计帐目；经审计的帐目
] bPj%sb*@ audited annual account 经审计的周年帐目
1XwW4cZ>: audited balance sheet 经审计的资产负债表
]VYv>o`2 auditor 核数师；核数主任；审计师
R')D~JJ<8a auditor's certificate 核数师证明书；审计师证明书
O%w"bEr)N auditor's report 核数师报告；审计师报告
UG]]Vk1d] Aussie bond 澳元债券
|=dm xfj@ austerity budget 紧缩预算
.e^AS~4pl Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
( %i)A$i6a Australia All Ordinaries Index 澳洲所有普通股票指数
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h_1 - Australian Dollar [AUD] 澳元
li U=&wM> Australian Options Market 澳大利亚期权市场
5|4=uoA< Australian Securities Commission 澳洲证券事务监察委员会
st b)Tl^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-{a e Australian Stock Exchange 澳大利亚证券交易所
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Austrian Schilling [ATS] 奥地利先令
8 |@WuD authentication 认证；鉴证
%lr<; authority to purchase 委托购买证；委购书
i?*_-NA m authorization 认可；核准；授权；授权书
I6k S1 authorization by direction 指示授权
lbRm( W( authorization by instruction 指令授权
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Y"P authorization by warrant 令状授权
sSh=Idrx authorization of unit trust 单位信托的认可
9PU9B YBG authorized agent 指定代理人
]m>N!Iu authorized capital 法定资本
zoj3w|G authorized clerk 出市员
m]Sv>| authorized dealer 认可交易商
Q%seV<!/ authorized financial institution 认可财务机构
nJdO~0}3 authorized fund 认可基金
gypE~@ authorized fund house 获授权的基金公司；认可基金公司
TAkM-iyH] authorized institution 认可机构
sRM3G]nUr authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
d )}@0Q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
*=6,}rX"I authorized insurer 获授权保险人；获认可承保人
/ 7bIE!Cn authorized investment 特准投资项目
M~6x&|2 authorized person 获授权人
/c`s$h4- authorized representative 获授权代表
1 z4s1 Y authorized share capital 法定股本
CL~21aslI automated quotation system 自动报价系统
MzF9 &{N Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;AFF7N>& 自动交易系统〔香港期货交易所有限公司〕
z%F68 f73 automatic adjustment mechanism 自动调整机制
UUzu`>upB automatic adjustment system 自动调整系统
|o:[*2- Automatic Clearing House 自动票据交换所
0Hs\q!5Q automatic exchange rates accumulation system 自动化汇率累集系统
M"E ]r=1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
w""5T | automatic teller machine [ATM] 自动柜员机
R^fk :3 autopay 自动转帐
)2U#<v^ available assets 可用资产
@iW^OVpp<8 available fiscal reserve 现存财政储备
'G.^g}N1 available profit 可用利润
NXwlRMbo Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
;w^-3 U7: average 平均；平均数；海损
@IB+@RmL average basic salary 平均基本薪金
q}nL'KQ,n average consumer expenditure 平均消费开支；一般消费开支
p6VHa$[ average cost 平均成本
!PaD q+fB average cost of land production 增辟土地平均成本
Is8 7
9_Z average daily turnover 平均每日成交额
7 \BGeI average daily wage rate 平均每日工资率
qep<7 QO average expenditure pattern 平均开支模式
j3!]wolY average growth rate 平均增长率
w|"cf{$^x average net fixed assets 固定资产平均净值
8?n 6\cF average of relatives 相对价格平均数
@Ju!|G9z/p average price 平均价格
NwK(<dzG average propensity to consume 平均消费倾向；一般消费倾向
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Ku2X average propensity to save 平均储蓄倾向；一般储蓄倾向
G(4*e! aZ0 average rate 平均率
o9tvf|+z average revenue 平均收入；平均收益
-rEg(@S % average stock 平均库存；平均存货
t`"]"Re average yearly rent 平均年租
`&)khxT / avoidance of double taxation 避免双重课税
Rwy <#9R[x avoidance of tax 避税
