A:
Jr;jRe`4c A share Ａ股；甲类股份
<S?#@F\"S abatement of tax 减税；减扣免税额
i-"
p)2d=# ABN AMRO Bank N.V. 荷兰银行
#%lo;W~IY above-the-line expenditure 线上项目支出；经常预算支出
~P . I < above-the-line receipt 线上项目收入；经常预算收入
U{@5*4 ABSA Asia Limited 南非联合亚洲有限公司
T,%j\0 absolute change 绝对数值变更
c>:R3^\lwx absolute expenditure 实际开支
Lel|,mc`k2 absolute guideline figure 绝对准则数字
T;5r{{ absolute interest 绝对权益
T>`7 4B: absolute order of discharge 绝对破产解除令
P{Lf5V9# < absolute profit margin 绝对利润幅度
eE
GfM0 absolute value 实值；绝对值
R?o$Y6}5 absolutely vested interest 绝对既得权益
d5`3wd]]'v absorbed cost 已吸收成本；已分摊成本
v'!a\b`9 absorption 吸收；分摊；合并
v \tEVhm absorption rate 吸收率；摊配率；分摊率
A/7{oB:a ACB Finance Limited 亚洲商业财务有限公司
**3 z;58i acceptable form of reciprocity 合理的互惠条件
c y yVg!+ acceptable rate 适当利率；适当汇率
6( CDNMzj acceptance agreement 承兑协议
Jg}K.1Hs acceptance for honour 参加承兑
T~0k"uTE acceptor 承兑人；接受人；受票人
;!!n{l$r' acceptor for honour 参加承兑人
&-d&t ` ` accident insurance 意外保险
u&mS8i } Accident Insurance Association of Hong Kong 香港意外保险公会
@a:>$t accident insurance scheme 意外保险计划
wMqX)}> accident year basis 意外年度基准
?i I4x%y accommodation 通融；贷款
eqw0]U\pv accommodation bill 通融票据；空头票据
a`[uNgDO accommodation party 汇票代发人
a2'^8;U*_ account balance 帐户余额；帐户结余
L|P5=/d account book 帐簿
^. dsW0"0 account collected in advance 预收款项
PYbVy<xc account current book 往来帐簿
*t[. =_v account of after-acquired property 事后取得的财产报告
SN7"7jo P< account of defaulter 拖欠帐目
VXIP0p@ account payable 应付帐款
Y2o?gug account payee only [A/C payee only] 只可转帐；存入收款人帐户
( +pLA"xq account receivable 应收帐款
n!p<A .O7@ account receivable report 应收帐款报表
AP77a*@8 account statement 结单；帐单；会计财务报表
n 8*;lK8 account title 帐户名称；会计科目
"#[!/\=?: accountant's report 会计师报告
MjlP+; ! Accountant's Report Rules 会计师报告规则
$YN6<5R) accounting and auditing procedure 会计与审计程序；会计与核数程序
),G= s Oo Accounting Arrangements 《会计安排》
#wL accounting basis 会计基础
'EDda accounting by Official Receiver 破产管理署署长呈交的帐目
h$4Hw+Yxs] Accounting Circular 《会计通告》
h%}/Cmx[ accounting class 会计类别
A) ; accounting date 记帐日期；会计结算日期
mEw ~yOW]M accounting for money 款项核算
X.hm s?] Accounting Officer 会计主任
n a9sm accounting period 会计报告期；会计期
]gYz
4OT accounting policy 会计政策；会计方针
~0beuK&p accounting practice 会计惯例
kY*rb_2j accounting principle 会计准则
}VS5gxI1. accounting record 会计记录
K+;e4 _\ accounting report 会计报告
q#< ^ ^4U Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0 stc9_O Accounting Society of China 中国会计学会
9E>xIJ@J2T accounting statement 会计报表
='`/BY(m[ accounting system 会计制度；会计系统
O8 B\{T1 accounting transaction 会计事项；帐务交易
&f ^, la accounting treatment 会计处理
=-IbS}3 accounting year 会计年度
tjup J*Rt accretion 增值；添加
C:PMewn accrual 应计项目；应累算数目
O 3I8k\` accrual basis 应计制；权责发生制
uc;8 K,[t accrual basis accounting 应计制会计；权责发生制会计
n4}B r;% accrue 应累算；应计
?b(=1S\E'^ accrued benefit 应累算利益
?VP 8ycm accrued charges 应计费用
N5a*7EJv+ accrued cumulative preference share dividend 应累算的累积优先股股息
?OkWe<:4 accrued expenses 应累算费用
sBr_a5QQ# accrued interest payable 应付利息；应计未付利息
vI>>\ .ED accrued interest receivable 应收利息；应计未收利息
.zi_[ accrued right 累算权益
o4|M0 accruing profit 应累算的利润
!o:f$6EA~C accumulated fiscal reserve 累积财政储备
]H`1F1= accumulated profit 累积利润；滚存溢利
6@rMtQfI accumulated reserve 累积储备
XUz3*rfs accumulation of surplus income 累积收益盈余
bD/~eIcWL acquired assets 既得资产
3AU;>D ^5 acquisition 收购；购置；取得
Kx>qz.wwI? acquisition cost 购置成本
Z'"tB/ =W acquisition expenses 购置费用
:]\([Q+a acquisition of 100% interest 收购全部股权
eEuvl`& acquisition of control 取得控制权
Vh_P/C+ acquisition of fixed assets 购置固定资产
i\ ,-o O acquisition of shell “买壳”
3j\1S1 acquisition price 收购价
,P;Pm68V act of God 天灾
B} l vr-c# acting partner 执事合伙人
u 6AA 4( active market 买卖活跃的市场；交投畅旺的市场；旺市
`$ 6rz active partner 积极参与的合伙人
x[a<mk active trading 交投活跃
"*In+ !K actual circulation 实际流通
7pe\M/kl actual cost 实际成本
vX/T3WV
actual expenditure 实际开支；实际支出
A"L&a
l$i actual income 实际入息；实际收入；实际收益
gt@m?w( actual market 现货市场
- *1J f& actual price 现货价；实际价格
#qK:J;Sn3 actual profit 实际利润
|y (Q actual quotation 实盘；实际价位；实际报价
f&Gt | actual year basis 按实际年度计算
}H ^+A77v actuals 实货
)h7<?@wv& actuarial investigation 精算调查
e )d`pQ6 actuarial principle 精算原则
<J) ]mh dm actuarial report 精算师报告
'@_d(N1jTw Actuarial Society of Hong Kong 香港精算学会
|olA9mp|] actuarial valuation 精算师估值
nAv#?1cjz actuary 精算师
aDU<wxnSvO ad referendum agreement 暂定协议；有待覆核的协定
k$ blEa4 ad valorem duty 从价税；按值征税
Ff)8Q.m ad valorem duty system 从价税制
i<#QW 'R ( ad valorem fee 从价费
.%xn&3 ad valorem tariff 从价关税
A1O' |7X additional allowance 额外免税额
MN\HDKN additional amount for unexpired risk 未过期风险的额外款额
4K\G16'$v additional assessable profit 补加应评税利润
8Vr%n2M additional assessment 补加评税
o~`/_ + additional commitment 额外承担
nLXlU*ES additional commitment vote 额外承担拨款
fdFo# P additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`sn^ysp additional dependent parent allowance 供养父母额外免税额
4h|c<-`>t additional provision 额外拨款
k>;`FFQU> additional stamp duty 附加印花税
Zr pU <
additional tax 补加税罚款；补加税款
uvkz'R= Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
<M+|rD]oc adjudged bankrupt 被裁定破产
GS$ifv adjudicated bankrupt 裁定破产人
rC5
p-B% adjudication fee 裁定费；评定印花税额手续费；评估契据费
"~sW"n(F_ adjudication of bankruptcy 裁定破产；宣告破产
ekWD5,G adjudication of insolvency 裁定无力偿还债务
*4\:8 adjusted actual 经调整的实数；调整后的实数
geru=7 adjusted current assets 经调整的流动资产；调整后的流动资产
akp-zn&je adjusted figure 经调整的数字；调整后的数额
q'T4w!V(V adjusted liabilities 经调整的负债；调整后的负债
I|qo +u) adjusted loss 经调整的亏损；调整后的亏损
(ZUHvvL 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
P3x8UR=fS adjusted profit 经调整的利润；调整后的利润
wr$("A( adjusted surplus 经调整的盈余额；调整后的盈余额
=^M/{51j adjusted value 经调整的价值；调整后的价值
DX#Nf""Pw adjustment 调整；修订；理算〔保险〕
A8muQuj]~~ adjustment centre 调剂中心
fK>L!= Q adjustment lag 调整过程的时间差距；调整时差
xQ7 l~O
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rBQ _iB_ adjustment of loss 亏损调整
D+ l AhEN adjustment process 调整过程；调整程序
!|S(Ms adjustment range 调整幅度
P) Jgs administered exchange rate 受管制汇率
` Fa~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
kMIcK4.MH administration expenses 行政费用
,0 M_ Bk" administration fee 手续费；行政费
V(H1q`ao9 administration in bankruptcy 破产管理
)}Hpi<5N administration order 遗产管理令
B-*+r`@Bd administrator 管理人；遗产管理人
Vh|*p& administrator of the estate 遗产管理人
^UP`%egR admission of debt 债项承认书
*7uH-u"5d admission of proof 接纳债权证明
Z F!h<h&, advance 放贷款项；垫付款项；预支款项；预付款项
9 P l advance account 暂支帐目；预付款帐户
Kn5~d(: advance compensation 预付补偿金
NVkV7y X] advance from shareholder 股东垫款
`KZm0d{H advance pending reimbursement 预支以待日后付还
5'OrHk;u advanced economy 先进经济体系
3#LlDC_WC advancement 预付；预付财产
%z=le7 advances warrant 垫款令
/CrSu advancing 贷出
5AFJC? adverse balance 逆差
is?{MJZ_ adverse exchange 逆汇
? >7[7( | advertisement addressed to shareholders 在报章刊登的致股东通告
ROH|PKb7 advice for collection 托收通知书
{: /#Nc$5 advice of drawing 提款通知书；汇票通知书
IPS4C[v advice of payment 付款通知
"{A(x
}'Y4 Advisory Committee [Securities and Futures Commission]
C7]f*TSC4 谘询委员会〔证券及期货事务监察委员会〕
T^zXt? Advisory Committee on Diversification 经济多元化谘询委员会
~n moz/L affidavit 誓章；遗产申报誓章
&l}^iP'%! affidavit of no receipt 述明无收款的誓章
aC]$k'71 affiliate 联号；联营公司；附属公司
/2&c$9=1 affiliated company 附属公司；联号；联营公司
LQ@"Xe]5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
u+9hL4 affordability 负担能力
k
R?qb6 African Development Bank [AfDB] 非洲开发银行
1I%w?^sm_ after-acquired property 事后取得的财产
5?f ^Rz after-hours dealing 市后交易
A kq2 d; after-tax profit 税后盈利；税后利润；税后溢利
N DN7[ 7E agency agreement 代理协议
n GC/R& agency expenses 代理机构的开支
^} RCoE agency fee 代理费
%Hu5K>ZNYp Agency Law 《代理法》
VF+KR* agent 代理人；承销人
Sj3+l7S? agent of company 公司代理人
p?02C# p agent's fee 代理人费；经纪费
2R[:]-b aggregate 总计；总数；总体数字
aS>u,=C aggregate amount 总款额；总额
eb ?x9h aggregate assets and liabilities 总体资产与负债
&sl0W-;0 aggregate at constant price 按固定价格计算的总体数字
y\/1/WjBn aggregate demand 总需求
))q y;Q, aggregate gross position 总持仓量
x`mG <Yt aggregate limit 总限额
oh4E7yN aggregate of salaries tax 合计薪俸税
vx{}}/B]J aggregate performance 总体表现；总体业绩
]}V<*f aggregate supply 总体供应
U gr!"Q#M aggregate surplus 总盈余
% aP!hy aggregate total 整体总额
0 - B5`=yU aggregate value 总值；合计价值
9=s<Ld aggregated basis 合计基准
ko!)s aggregated net chargeable income 合计应课税入息实额
R!HXhQ aggregation 合并计算；合计；总和
lqy Qf$t aggregation of incomes of husband and wife 夫妇入息合并计算
y#`tgJ: aggregation of property 财产的总和
hqD *z6aH agio 差价；贴水
&j;wCvE4+ 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》
\ __i Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
W <'m: dq 《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》
[|v][Hwv Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Xu{1".\ 《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》
t^&Cx h Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Lw1Yvtn 《香港政府和大韩民国政府关于相互促进和保护投资协定》
gM&{=WDG6 agreement for a settlement 授产协议
[DuttFX^x agreement for assignment 转让协议
28-RC>,@} agreement for sale 售卖协议；买卖协议
Zj( AJ* r agreement for sale and purchase 买卖协议
`Gs9Xmc| agreement for the payment of interest 支付利息协议
' B |JAi? agreement for the repayment of money 还款协议
Y_l iA agreement of reinsurance 再保险协议
"MeVE#O Agricultural Bank of China 中国农业银行
Y/F6\oh air passenger departure tax 飞机乘客离境税
*;W+>W Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Q3'llOx airport tax 机场税
poE0{HOU alcohol duty 酒精税
7g^]:3f! alienation 让与；让渡；转让
p%ki>p )E| alimony 生活费；赡养费
:
6jbt: All Ordinaries Index [AOI] 所有普通股指数
RU|Q ]Ymx all risks 全险；综合险
H_7/%noS5 All Sales Record for Stock Market 《股票市场成交报告》
$ Gf(38[w Allied Capital Resources Limited 新联财务有限公司
1 C+13LE$U all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}J}-//[A allocation letter 拨款信件
2DA]i5
allocation of fund 分配款项；预留款项
3Tcms/n allocation of profit 利润分配；溢利分配
Da*?x8sSL allocation warrant 拨款令
J0WxR&%a) allotment 分配；配股
\
#F allotment notice 股份配售通知；配股通知
+Ze} B*0 allotment of shares 股份分配
)D
O?VRI allowable 可获宽免；免税的
iI T;K@& allowable business loss 可扣除的营业亏损
iT+8|Yia allowable expenses 可扣税的支出
#\{l"- allowance 免税额；津贴；备抵；准备金
E_rI ?t^ allowance for debts 债项的免税额
gT. sj d allowance for depreciation by wear and tear 耗损折旧免税额
C[cbbp allowance for funeral expenses 殡殓费的免税额
>>r (/81S allowance for inflation 为通货膨胀而预留的款项；通胀准备金
yX>K/68 allowance for repairs and outgoings 修葺及支出方面的免税额
, >a&"V^k allowance to debtor 给债务人的津贴
WCZjXDiwJ alteration of capital 资本更改
:U|1 xgB alternate trustee 候补受托人
)rU amalgamation 合并
e+7"/icK ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(TtkFo'!U ambit of charges 征税范围；收费范围
NWESP U):w amended valuation 经修订的估值
/8'NG6"H` American Commodities Exchange 美国商品交易所
K8|r&`X0 American Express Bank Limited 美国运通银行
q>_.[+6 American Stock Exchange 美国证券交易所
XSB"{H>& amortization 摊销
P8:dU(nlW amount due from banks 存放银行同业的款项
$S6`}3 amount due from banks abroad 存放海外银行同业的款项
s[>,X#7 y amount due from holding companies 控股公司欠款
XT%nbh&y amount due from local banks 存放本港银行同业的款项
P;.W+WN amount due to banks 银行同业的存款
<d Wv?<o amount due to banks abroad 海外银行同业的存款
+HpA:]#Y amount due to holding companies 控股公司存款
tU5zF.% amount due to local banks 本港银行同业的存款
#lo6c;*m5 amount due to outport banks 外埠银行同业的存款
KfEx"94 amount for note issue 发行纸币的款额
0 ] ,r0 amount of bond 担保契据的款额
NG=-NxEcN amount of consideration 代价款额
:`#d:.@]o@ amount of contribution 供款数额
QO:!p5 ^: amount of indebtedness 负债款额
d'gfQlDny amount of principal of the loan 贷款本金额
F~vuM$+d amount of rates chargeable 应征差饷数额
R_cA:3q c~ amount of share capital 股本额
x;KOqfawv amount of sums assured 承保款额
AR%4D3Dma amount of variation 变动幅度
Tk[ $5u*, amount of vote 拨款数额
!PlEO 2at amount payable 应付款额
Dj?> <@ amount receivable 应收款额
[85spub&} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
( $MlX BI analysis 分析
@gEUm_#HTs ancillary risk 附属风险
D /gw .XYL annual account 周年帐目；周年帐目报表；年度决算；年结
.hb:s,0mP annual accounting date 年结日期
3pROf#M annual allowance 每年免税额；年积金；年度津贴；年津
n38p !oS annual balance 年度余额
%IA\pSE annual disposable income 每年可动用收入
G_8R K,H. annual estimates 周年预算
Y5Bo|*b annual fee 年费
BwEN ~2u6 annual general meeting 周年大会
fplo w annual growth rate 年增率；每年增长率
ys^oG$lq annual long-term supplement 长期个案每年补助金
Lg+Ac5 y}` annual pensionable emolument 可供计算退休金的年薪
+) om^e@. annual report 年报
qA7>vi% Annual Report on the Consumer Price Index 《消费物价指数年报》
k"%~" 9 annual return 周年报表；周年申报表；每年报税表格
K7B/s9/xs Annual Return Rules 《周年报表规则》
|Zpfq63W annual review of consumer prices 每年消费物价回顾
*;slV3 annual roll-forward basis 逐年延展方式
+o{R _ annual salary 年薪
M/'sl; annual statement 年度报表；年度决算表
U}[d_f 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
bH9kj/q\b annuitant 年金受益人
jOunWv| annuity 年金
HWrO"b*tO annuity contract 年金合约
eK =xrk annuity on human life 人寿年金
\)904W5R antecedent debt 先前的债项
n,(sBOQ ante-dated cheque 倒填日期支票
SM#]H-3 anticipated expenditure 预期开支
U$.@]F4& anticipated net profit 预期纯利
65P0,b6"OT anticipated revenue 预期收入
myQagqRx anti-inflation measure 反通货膨胀措施
2;`1h[, -^ anti-inflationary stance 反通货膨胀立场
(t
K||*u apparent deficit 表面赤字
%N6A+ 5H apparent financial solvency 表面偿债能力
%lhEM}Sm apparent partner 表面合伙人
\ a<h/ 4#| application for personal assessment 个人入息课税申请书
`2WFk8) F application of fund 资金应用
E0=)HTtS application to release as liquidator and to destruct the books of accounts and documents
::l K L 申请免除清盘人职务及毁灭帐簿与文件
2 86;=rN]* appointed actuary 委任精算师
jXx<`I+] appointed auditor 委任核数师；委任审计师
6 7.+
.2 appointed trustee 委任的受托人
-HbC!w v appointer 委任人
O,
wJR apportioned pro rata 按比例分摊
-UEZ#Q apportionment 分配；分摊
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FaSf7D`C apportionment formula 分摊方程式
$y &E(J apportionment of estate duty 遗产税的分摊
PI)+Jr%L appraisal 估价；评估
(O?.)jEW(. appreciable growth 可观增长
d#Y^>"|$. appreciable impact 显着影响
rSk > appreciable increase 可观增长
29" 'K.r appreciation 增值；升值
W~; `WR;. appreciation against other currencies 相对其他货币升值
Lc,Pom appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~9]hV7y5C appreciation tax 增值税
w~A{(-
dx appropriation 拨款；拨用；拨付
h Ge/ ;@% appropriation account 拨款帐目
dJoaCf`w Appropriation Bill 拨款法案
t;Sb/ 3 appropriation-in-aid system 补助拨款办法
NjScc%@y approved assets 核准资产
QB u MJm approved basket stock 认可一篮子证券
Ad8n<zt| approved budget 核准预算
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G$A approved charitable donation 认可慈善捐款
_$Yk M, approved charitable institution 认可慈善机构
L|:`^M+^w approved currency 核准货币；认可货币
.-c4wm} approved estimates 核准预算
=E 4LRKn approved estimates of expenditure 核准开支预算
u#$]?($}d approved overseas insurer 核准海外保险人
Y|f[bw approved overseas trust company 核准海外信托公司
<tNBxa$gS approved pooled investment fund 核准汇集投资基金
Qf+\;@ approved provident fund scheme 认可公积金计划
pfD c9PMj approved provision 核准拨款
c
/HHy, approved redeemable share 核准可赎回股份
?k&Vy approved regional stock 认可地区性证券
- q1?? u approved retirement scheme 认可退休金计划
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%ivR: approved subordinated loan 核准附属贷款
Y0@"fU35 arbitrage 套戥；套汇；套利
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i arbitrageur 套戥者；套汇者
'&tG?gb& arbitrary amount 临时款项
z uad~%D<I arrangement 措施；安排；协定
T{. pM4Hd arrears 欠款
?m}s 4a arrears of pay 欠付薪酬
3>AMII arrears of revenue 逾期未收税款；逾期未收的帐项
m)t;9J5 articles of association 组织章程；组织细则；组织章程细则
2j88<Yh]H Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
]"hFC<w ascertainment of profit 确定利润
OJuG~euy "Asia Clear" “亚洲结算系统”
wj^3N7_:w Asia Commercial Bank Ltd. 亚洲商业银行有限公司
RuA*YV Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
y<|7z9 9L Asian Development Fund [ADF] 亚洲发展基金
O7m(o:t x3 Asian dollar bond 亚洲美元债券
mb TEp* H Asian dollar market 亚洲美元市场
Lv;^My Asian dollar rate 亚洲美元利率
%K hI>O< Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ys!8 2M$g Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^e _hLX\SW asked price 沽盘；喊价；索价；卖方报价
x7&B$.>3 assessable income 应评税入息
@ s;;O\ assessable loss 应评税亏损
H?vdr:WlTN assessable profit 应评税利润
FEz-+X<q2 assessable value 应评税值
v!6
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P6-s0]-g assessed value 经评估价值
DS(}<HK{ assessment 评税；评定；估价；评税单
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K(4?gC assessment number 评税编号；估价编号
qFCOUl assessment of additional tax 补加税评税
xw,IJ/E$1 assessment of performance 业绩评估；实绩评价
.+3g*Dv{& Assessor 评税主任
?W?c 1> asset price bubbles 资产价格泡沫
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-hGk?_Nqa/ assets accretion 资产增值
6 l|DU7i assets and liabilities 资产与负债
9k '7832u assets betterment statement 资产递增表；资产改进表
30#s a GV assets lending 实物放款；有抵押贷款
2^[ `e g assets of the company passing on the death 死者去世时转移的公司资产
TOB-a AO assets pledged as security for liabilities 用作负债抵押的资产
}%ojw | assets portfolio 资产投资组合
nLZTK&7} assets price 资产价格
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HT694Uz assets quality 资产质素
eCDev} assets realization 资产变现
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=;.:qe assets refinancing arrangement 资产再集资安排
1QcNp (MO assets securitization 资产证券化
en4k/w_ assets situated outside Hong Kong 在香港以外地方的资产
A@!qv#' assets stripping 削减资产；拆卖资产
45@ I *` assets value 资产值
n? !" >G assignee 承让人
&WuN&As!Z assignment 转让；转让书；转让契
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[ assignment of interest 权益转让
N]Y d9tn{ assignment of letters patent and trade mark 专利证书及商标转让
,Bi.1
%$ assignment of property 物业转让；物业转让书
dC3o9 assignment right 转让权
Z*]9E^ assignor 转让人
i/;\7n associate 有联系的人；有关连人士；相联者；合伙人；联系人
gZ3u=uME Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
abmYA# associate member 附属会员
H7&8\ FNa associated body corporate 相联法人团体
p?%y82E associated company 相联公司；联属公司
WTQ\PANAaR associated corporation 相联法团
urs,34h Association of Chartered Certified Accountants [ACCA] [United Kingdom]
J9--tJ?[>o 公认会计师公会〔英国〕
w>s,"2&5J Association of Futures Exchange Brokers 香港期货经纪协会
hc(#{]]. Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Uou1mZz/ association of underwriters 承保人组织
y{B=-\ O] assumption of control 接管
W dK #ZOR assurance 担保；保险；转易；转易书
(&Kk7< #` assurance of interest 权益的转易
bivuqKA at 19XX price 按一九ＸＸ年价格计算
lBL ARz&c# at a discount 按赔价计算；按贴水价格计算；打折扣
#>("CAB02T at a premium 按溢价计算；按升水价格计算
Hh3X
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kYP#SH/ at constant market price 按固定市价计算
#K_ii)n at constant price 按固定价格计算
2G & a{ at cost 按成本计算
})H wh ). at current market price 按当时市价计算；按现时市价计算
j;+b0(53 at current price 按当时价格计算；按现时价格计算
$lfn(b, at factor cost 按要素成本计算；按生产要素成本计算
$ZhF h{DQ. at money-of-the-day price 按付款当日价格计算
h9&0Z +zs at or better 按指定或较佳价位〔买卖指令〕
!3c\NbU at par 按面值计算；平价
1Z /(G1 at sight 见票即付
13$%,q ) at the close 按收市盘
u
OmtyX at the opening 按开市盘
h lvK5Z attestation 见证；见证条款
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%Tp\z at-the-money option 平价期权
x$A+lj]x attorney 受权人；受托代表人
xA2YG|RU=b attornment 新拥有人承认书
EqkN3%I G attributable profit 可归属利润
c)6m$5] attributable share value 可归属股份价值
]NQfX[ Auckland Stock Exchange 奥克兰证券交易所
r..iko]T auction 拍卖
L:$ ,v^2 auctioneer 拍卖商
U*rc d-@ audit 审计；核数
DD+7V@ Audit Commission 审计署
:DK {Vg6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
L~(j3D*
3 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〕
!]A audit review 帐目审查
0I-9nuw,^; Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
^&9z w\x;z audited account 审计帐目；经审计的帐目
Hs;4lSyUO audited annual account 经审计的周年帐目
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glri$m audited balance sheet 经审计的资产负债表
%vn"{3y>rF auditor 核数师；核数主任；审计师
T#T*Zw"+ auditor's certificate 核数师证明书；审计师证明书
j1Y~_ auditor's report 核数师报告；审计师报告
. Bl\Z Aussie bond 澳元债券
X FVE>/H austerity budget 紧缩预算
K C*e/J Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\}yc`7T:L0 Australia All Ordinaries Index 澳洲所有普通股票指数
B {n,t}z Australian Dollar [AUD] 澳元
TNT4<5Ol 6 Australian Options Market 澳大利亚期权市场
h6L&\~pf Australian Securities Commission 澳洲证券事务监察委员会
D%[mW c@1I Australian Society of Certified Practising Accountants 澳洲执业会计师公会
r(>@qGN Australian Stock Exchange 澳大利亚证券交易所
k>Is:P Austrian Schilling [ATS] 奥地利先令
>jDDQ@ authentication 认证；鉴证
ozyX$tp authority to purchase 委托购买证；委购书
<`8n^m* authorization 认可；核准；授权；授权书
{ T/[cu< authorization by direction 指示授权
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8 0, authorization by instruction 指令授权
\i>?q authorization by warrant 令状授权
Fk&c=V;SU authorization of unit trust 单位信托的认可
x /(^7#u, authorized agent 指定代理人
2lZ
Q) authorized capital 法定资本
u74 [>^ authorized clerk 出市员
M><yGaaX/ authorized dealer 认可交易商
JMCKcZ%N authorized financial institution 认可财务机构
g.k"]lP authorized fund 认可基金
.r=4pQ@# authorized fund house 获授权的基金公司；认可基金公司
?> 9/#Nv authorized institution 认可机构
rET\n(AJ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
x;O[c3 I authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
M5 LfRBO authorized insurer 获授权保险人；获认可承保人
~ gJwW+ authorized investment 特准投资项目
[Q~#82hBhY authorized person 获授权人
i]c!~` authorized representative 获授权代表
h:))@@7MJ authorized share capital 法定股本
,hDW Ps2S automated quotation system 自动报价系统
4Co6( Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
B6+khuG( 自动交易系统〔香港期货交易所有限公司〕
+zqn<<9 automatic adjustment mechanism 自动调整机制
7uqzm automatic adjustment system 自动调整系统
A;q9rD,_
Automatic Clearing House 自动票据交换所
"m):Y;9iQ? automatic exchange rates accumulation system 自动化汇率累集系统
$j%'{) gK Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
L]|gZ&^ automatic teller machine [ATM] 自动柜员机
djl*H autopay 自动转帐
^cC,.Fdw available assets 可用资产
l
K{hVqpt available fiscal reserve 现存财政储备
etDk35!h~, available profit 可用利润
.D"m@~j7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
G<z wv3 average 平均；平均数；海损
b}$+H/V average basic salary 平均基本薪金
R `5.[?Dt average consumer expenditure 平均消费开支；一般消费开支
zy?|ODM average cost 平均成本
.<0ye_S'y average cost of land production 增辟土地平均成本
e-/&$Qq average daily turnover 平均每日成交额
dw>C@c#" average daily wage rate 平均每日工资率
4&lv6`G ` average expenditure pattern 平均开支模式
tPWLg), average growth rate 平均增长率
8.1c? S average net fixed assets 固定资产平均净值
S&5 &];Ag average of relatives 相对价格平均数
.^33MWu6 average price 平均价格
kOrZv,qFG[ average propensity to consume 平均消费倾向；一般消费倾向
hg]]Ok~cAs average propensity to save 平均储蓄倾向；一般储蓄倾向
Vi$~-6n& average rate 平均率
?/E~/;+ 7= average revenue 平均收入；平均收益
w>&aEv/f average stock 平均库存；平均存货
R Z?jJm$ average yearly rent 平均年租
S"QWB`W2
avoidance of double taxation 避免双重课税
m]0;"jeL avoidance of tax 避税
