A:
umn^QZ, A share Ａ股；甲类股份
1\{F.v abatement of tax 减税；减扣免税额
P?7b,a95O ABN AMRO Bank N.V. 荷兰银行
2MeavTr above-the-line expenditure 线上项目支出；经常预算支出
qEz' l'%( above-the-line receipt 线上项目收入；经常预算收入
^`?>
Huu<w ABSA Asia Limited 南非联合亚洲有限公司
1=.kH[R absolute change 绝对数值变更
EBLoRW=8ld absolute expenditure 实际开支
/MtacR absolute guideline figure 绝对准则数字
B(dL`]@Xm absolute interest 绝对权益
nP31jm+A absolute order of discharge 绝对破产解除令
Q6> ( Z absolute profit margin 绝对利润幅度
OG`O i^2 absolute value 实值；绝对值
|_m;@.44?U absolutely vested interest 绝对既得权益
bf(&N-"A absorbed cost 已吸收成本；已分摊成本
'Y Zs6rcJ absorption 吸收；分摊；合并
)>p6h]]a absorption rate 吸收率；摊配率；分摊率
6P| n eb} ACB Finance Limited 亚洲商业财务有限公司
4*W7{MP Y acceptable form of reciprocity 合理的互惠条件
%L.+r!. acceptable rate 适当利率；适当汇率
k({8C`&tK/ acceptance agreement 承兑协议
k#[s)Ja?s acceptance for honour 参加承兑
jp`N%O]6 acceptor 承兑人；接受人；受票人
ic#drpl, acceptor for honour 参加承兑人
Um<vsR accident insurance 意外保险
6'zy"UkH Accident Insurance Association of Hong Kong 香港意外保险公会
~]W8NaQB( accident insurance scheme 意外保险计划
p6)UR~9Rs accident year basis 意外年度基准
K e8cfd~c accommodation 通融；贷款
h6t>yC \ accommodation bill 通融票据；空头票据
A>puk2 s accommodation party 汇票代发人
9n7d
"XD2 account balance 帐户余额；帐户结余
Qrh9JFqdG6 account book 帐簿
p3' +"sFU account collected in advance 预收款项
Q<pM
tW account current book 往来帐簿
- C+vmY*@ account of after-acquired property 事后取得的财产报告
`fyAV @X account of defaulter 拖欠帐目
./'n2$^3 account payable 应付帐款
yNL71 >w4 account payee only [A/C payee only] 只可转帐；存入收款人帐户
u@B"*V~K account receivable 应收帐款
cw\a,>]H account receivable report 应收帐款报表
DV l: s account statement 结单；帐单；会计财务报表
Eqc$*= account title 帐户名称；会计科目
7Go!W(8 accountant's report 会计师报告
i_"I"5pBF Accountant's Report Rules 会计师报告规则
}Urt DXhA accounting and auditing procedure 会计与审计程序；会计与核数程序
9D,& )6 Accounting Arrangements 《会计安排》
F`u~Jx8.* accounting basis 会计基础
O}Jb,?p accounting by Official Receiver 破产管理署署长呈交的帐目
./d ( @@ Accounting Circular 《会计通告》
H =jnCGk accounting class 会计类别
J"y@n ~*0 accounting date 记帐日期；会计结算日期
[> ;O'> accounting for money 款项核算
p98lu'?@ Accounting Officer 会计主任
qJ@?[|2R accounting period 会计报告期；会计期
i *<,@* accounting policy 会计政策；会计方针
d\v _!7 accounting practice 会计惯例
e9d~Xi16KY accounting principle 会计准则
<_![~n$H accounting record 会计记录
CS/-:>s% accounting report 会计报告
E !8y|_(j Accounting Services Branch [Treasury] 会计事务部〔库务署〕
P*SXfb"HC Accounting Society of China 中国会计学会
=EKJ!{ accounting statement 会计报表
G\Me%{b# accounting system 会计制度；会计系统
}/VHeHd accounting transaction 会计事项；帐务交易
#lO;G
k{ accounting treatment 会计处理
i]nE86.;
accounting year 会计年度
luMNi^FQ accretion 增值；添加
C\{4<:<_& accrual 应计项目；应累算数目
[>-k(D5D accrual basis 应计制；权责发生制
{x8`gP\H accrual basis accounting 应计制会计；权责发生制会计
vzw\f accrue 应累算；应计
4Qv|Z+$i accrued benefit 应累算利益
0e7!_ /9 accrued charges 应计费用
E Vf'1^f accrued cumulative preference share dividend 应累算的累积优先股股息
1pV"< ,t accrued expenses 应累算费用
?]t8$^m,; accrued interest payable 应付利息；应计未付利息
)d(cXN-T accrued interest receivable 应收利息；应计未收利息
% Y @3)
accrued right 累算权益
3
*G=U accruing profit 应累算的利润
6-3 l6q accumulated fiscal reserve 累积财政储备
ty78)XI
accumulated profit 累积利润；滚存溢利
bYtF#Y accumulated reserve 累积储备
hCmOSDym accumulation of surplus income 累积收益盈余
{ t 7
M acquired assets 既得资产
1Jahu!c? acquisition 收购；购置；取得
P
,i)A acquisition cost 购置成本
en acquisition expenses 购置费用
qSQjAo4t@ acquisition of 100% interest 收购全部股权
{\V)bizY; acquisition of control 取得控制权
\ ||PW58j acquisition of fixed assets 购置固定资产
!-QKh aY acquisition of shell “买壳”
IQ M!dC acquisition price 收购价
Qu\E/T` act of God 天灾
rN}^^9 acting partner 执事合伙人
0`x<sjG\q active market 买卖活跃的市场；交投畅旺的市场；旺市
.Ybm27Dk active partner 积极参与的合伙人
Bq!P .%6p4 active trading 交投活跃
rdK.*oT actual circulation 实际流通
R+m{nO~r actual cost 实际成本
PXkPC%j actual expenditure 实际开支；实际支出
#C+0m` actual income 实际入息；实际收入；实际收益
6wF ?FtT actual market 现货市场
u%|VmM> actual price 现货价；实际价格
n h IITfJJ actual profit 实际利润
F/!C=nS actual quotation 实盘；实际价位；实际报价
i{`>!)U actual year basis 按实际年度计算
G q 8/xxt actuals 实货
V{"5)Ly?fu actuarial investigation 精算调查
%(NRH? actuarial principle 精算原则
>uQ!B/C! actuarial report 精算师报告
#>233< Actuarial Society of Hong Kong 香港精算学会
@}FRiPo6 actuarial valuation 精算师估值
iBZ+gsSP actuary 精算师
k<:!^_3H ad referendum agreement 暂定协议；有待覆核的协定
4
Hu+ljdjB ad valorem duty 从价税；按值征税
o$Jk2 7 ad valorem duty system 从价税制
rf9 RG! ad valorem fee 从价费
;BI{v^()s ad valorem tariff 从价关税
6 Fm.^9@ additional allowance 额外免税额
qOng?(I additional amount for unexpired risk 未过期风险的额外款额
&;y(@e }D additional assessable profit 补加应评税利润
m, *f6g additional assessment 补加评税
E=LaPjEIj additional commitment 额外承担
U Wu |w additional commitment vote 额外承担拨款
-5Ccuk>6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5B(|!Xq;I additional dependent parent allowance 供养父母额外免税额
%~6+=*(\ additional provision 额外拨款
7$^V_{ej additional stamp duty 附加印花税
[%b<%m}L- additional tax 补加税罚款；补加税款
@]cpPW-b Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
x[)S3U J adjudged bankrupt 被裁定破产
AKS(WNGEp adjudicated bankrupt 裁定破产人
4 ba 1c adjudication fee 裁定费；评定印花税额手续费；评估契据费
C~l5D4D# adjudication of bankruptcy 裁定破产；宣告破产
2)U3/TNe adjudication of insolvency 裁定无力偿还债务
B$7lL adjusted actual 经调整的实数；调整后的实数
/ A_
IS ` adjusted current assets 经调整的流动资产；调整后的流动资产
)>= `[$D1t adjusted figure 经调整的数字；调整后的数额
SBYRN##n_ adjusted liabilities 经调整的负债；调整后的负债
%';n9M adjusted loss 经调整的亏损；调整后的亏损
q6osRK*20 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
GA;E (a adjusted profit 经调整的利润；调整后的利润
eNXpRvY adjusted surplus 经调整的盈余额；调整后的盈余额
YrB-;R 1+ adjusted value 经调整的价值；调整后的价值
}3+q}_3 adjustment 调整；修订；理算〔保险〕
RRV&! <l@$ adjustment centre 调剂中心
hz Ppw. adjustment lag 调整过程的时间差距；调整时差
'dBzv>ngD adjustment mechanism 调整机制
S?D2`b adjustment of loss 亏损调整
EkJo.'0@ adjustment process 调整过程；调整程序
5m_@s?P[ adjustment range 调整幅度
=r
GkM.^ administered exchange rate 受管制汇率
{VI%]n{M Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
F.O2;M|x administration expenses 行政费用
T nPC\ .x administration fee 手续费；行政费
] bRu8kn administration in bankruptcy 破产管理
89WuxCFS administration order 遗产管理令
gAR ];(* administrator 管理人；遗产管理人
1P6~IZV N administrator of the estate 遗产管理人
+ J_W }G admission of debt 债项承认书
L !{^^7 admission of proof 接纳债权证明
o2%"Luf< advance 放贷款项；垫付款项；预支款项；预付款项
QO|ODW+D advance account 暂支帐目；预付款帐户
:Z&ipd!yY advance compensation 预付补偿金
CIV6 Qe"< advance from shareholder 股东垫款
2b !b- advance pending reimbursement 预支以待日后付还
G-rN?R. advanced economy 先进经济体系
ay4|N!ExO advancement 预付；预付财产
6Q\n<&,{ advances warrant 垫款令
#+r-$N.7 advancing 贷出
g |2D(J adverse balance 逆差
K)^.96{/@ adverse exchange 逆汇
!n
! ~Bw advertisement addressed to shareholders 在报章刊登的致股东通告
iPE-j#| advice for collection 托收通知书
po{f*}gas] advice of drawing 提款通知书；汇票通知书
8lbNw_U advice of payment 付款通知
1no$|n# Advisory Committee [Securities and Futures Commission]
,/ Xxj\i 谘询委员会〔证券及期货事务监察委员会〕
]Y,
7 X Advisory Committee on Diversification 经济多元化谘询委员会
igz&7U8gg affidavit 誓章；遗产申报誓章
FUMAvVQ affidavit of no receipt 述明无收款的誓章
6"gncB. affiliate 联号；联营公司；附属公司
C10A$=! affiliated company 附属公司；联号；联营公司
M~3(4, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
y5l4H8{h} affordability 负担能力
t XfB. [U African Development Bank [AfDB] 非洲开发银行
egKY lfe" after-acquired property 事后取得的财产
x~KS;hA after-hours dealing 市后交易
`(1 6 _a after-tax profit 税后盈利；税后利润；税后溢利
:Rq@ %rL agency agreement 代理协议
23 +>K agency expenses 代理机构的开支
XjL( V1 agency fee 代理费
% #|S Agency Law 《代理法》
g[!sGa & agent 代理人；承销人
' O2{0 agent of company 公司代理人
LgB}!OLQ agent's fee 代理人费；经纪费
a'Aru^e l aggregate 总计；总数；总体数字
e3',? 5j aggregate amount 总款额；总额
k98--kc5 aggregate assets and liabilities 总体资产与负债
_3ZZ-=J:=* aggregate at constant price 按固定价格计算的总体数字
hZ$* s f aggregate demand 总需求
c-`&e-~XKL aggregate gross position 总持仓量
#16)7 aggregate limit 总限额
%K?~$;Z. aggregate of salaries tax 合计薪俸税
]}C#"Xt aggregate performance 总体表现；总体业绩
|1rBK.8 aggregate supply 总体供应
5tQffo8t aggregate surplus 总盈余
$g 5pKk aggregate total 整体总额
G=\rlH]N aggregate value 总值；合计价值
Ho*S >Y aggregated basis 合计基准
qAkx52v6 aggregated net chargeable income 合计应课税入息实额
Jtc?p{ aggregation 合并计算；合计；总和
R%}OZJ_ aggregation of incomes of husband and wife 夫妇入息合并计算
|0m h*+i aggregation of property 财产的总和
! /Hln;{ agio 差价；贴水
0p&:9|'z Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
L"#Tas\5 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Hk$|.TjzI 《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》
p5>TL!4M Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)p ,-TtV 《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》
-O. MfI+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
o"TEmZUP 《香港政府和大韩民国政府关于相互促进和保护投资协定》
x4Eq5"F7} agreement for a settlement 授产协议
#_4L/LV agreement for assignment 转让协议
%k1*&2"1# agreement for sale 售卖协议；买卖协议
7zpwP agreement for sale and purchase 买卖协议
mqwN<: agreement for the payment of interest 支付利息协议
4jO~kcad agreement for the repayment of money 还款协议
P?\rRB agreement of reinsurance 再保险协议
Hq6VwQu? Agricultural Bank of China 中国农业银行
c[J#Hc8; air passenger departure tax 飞机乘客离境税
r'w5i1C+ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$;"@;Lj%, airport tax 机场税
Y"G$^3% (] alcohol duty 酒精税
vAU^<$D27 alienation 让与；让渡；转让
$kkdB,y alimony 生活费；赡养费
.r[J} O" All Ordinaries Index [AOI] 所有普通股指数
6' |J
; all risks 全险；综合险
G8 f7N; D All Sales Record for Stock Market 《股票市场成交报告》
gO_^{>2 Allied Capital Resources Limited 新联财务有限公司
%|r@q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'^lrGO6
z7 allocation letter 拨款信件
jAN(r>zVL allocation of fund 分配款项；预留款项
es&+5 allocation of profit 利润分配；溢利分配
OjyS
?YY)b allocation warrant 拨款令
E8#y9q allotment 分配；配股
q{n~s= allotment notice 股份配售通知；配股通知
tgc&DT; E allotment of shares 股份分配
t[)z/[ m allowable 可获宽免；免税的
(Q#ArMMORI allowable business loss 可扣除的营业亏损
]N2'L!4|; allowable expenses 可扣税的支出
.oAg
(@^6 allowance 免税额；津贴；备抵；准备金
9CUMqaY2 allowance for debts 债项的免税额
H*; J9{ allowance for depreciation by wear and tear 耗损折旧免税额
ur9 -F^$ allowance for funeral expenses 殡殓费的免税额
>Py; 6K allowance for inflation 为通货膨胀而预留的款项；通胀准备金
f5 mk\^ allowance for repairs and outgoings 修葺及支出方面的免税额
[sACPn$f allowance to debtor 给债务人的津贴
T b:n6a@ alteration of capital 资本更改
' G) Wy|* alternate trustee 候补受托人
B>YrDJUN amalgamation 合并
F 2 >o"j2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
LEHlfB#z`@ ambit of charges 征税范围；收费范围
QBai;p{ amended valuation 经修订的估值
ax'Dp{Q American Commodities Exchange 美国商品交易所
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P V5\2 American Express Bank Limited 美国运通银行
B YNOgB1 American Stock Exchange 美国证券交易所
h,
+2Mc< amortization 摊销
"2Js[uf amount due from banks 存放银行同业的款项
gaTI:SKzc amount due from banks abroad 存放海外银行同业的款项
V@e0VV3yx% amount due from holding companies 控股公司欠款
pZ OVD% amount due from local banks 存放本港银行同业的款项
LW ntZ . amount due to banks 银行同业的存款
2R:[ 'QT amount due to banks abroad 海外银行同业的存款
dKZffDTZ amount due to holding companies 控股公司存款
F RS@-P amount due to local banks 本港银行同业的存款
m' z <d amount due to outport banks 外埠银行同业的存款
TX*s T amount for note issue 发行纸币的款额
PyzW pf amount of bond 担保契据的款额
-%%2Pz0I amount of consideration 代价款额
?%*Zgk!l7 amount of contribution 供款数额
&eK8v]|"W amount of indebtedness 负债款额
a+r0@eFLc amount of principal of the loan 贷款本金额
JF24~ Q4P amount of rates chargeable 应征差饷数额
}w"laZ* amount of share capital 股本额
^J@Y?CQl\ amount of sums assured 承保款额
{Qlvj.Xw amount of variation 变动幅度
c1jgBt y amount of vote 拨款数额
Ler9~}\D amount payable 应付款额
rw 8db' amount receivable 应收款额
*8X: fq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
*gVRMSrx4 analysis 分析
Jw"'ZW#W ancillary risk 附属风险
0m51nw~B annual account 周年帐目；周年帐目报表；年度决算；年结
HQv#\Xi1 annual accounting date 年结日期
A GPZd9 annual allowance 每年免税额；年积金；年度津贴；年津
o`h F1*yp annual balance 年度余额
Q 4_j `q annual disposable income 每年可动用收入
M)Ogb '@# annual estimates 周年预算
Y~fds#y0 annual fee 年费
pkBm AJb@ annual general meeting 周年大会
.i@e6JE~; annual growth rate 年增率；每年增长率
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Tp!Ub\Cc annual long-term supplement 长期个案每年补助金
8 :Z3Q annual pensionable emolument 可供计算退休金的年薪
NWv1g{M annual report 年报
S%g` X Annual Report on the Consumer Price Index 《消费物价指数年报》
^EM##Ss_ annual return 周年报表；周年申报表；每年报税表格
;`s/|v Annual Return Rules 《周年报表规则》
F4Z+)'oDr, annual review of consumer prices 每年消费物价回顾
&YqgMC annual roll-forward basis 逐年延展方式
zcP_-q]1 annual salary 年薪
X;ijCZb3b annual statement 年度报表；年度决算表
3 LoB-4u ? 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
v3 4XcA annuitant 年金受益人
&kYg
>X annuity 年金
W@#)8];> annuity contract 年金合约
G|IO~o0+ annuity on human life 人寿年金
O62H4o T antecedent debt 先前的债项
Xxp<q IEm ante-dated cheque 倒填日期支票
f{k2sU*uBE anticipated expenditure 预期开支
BWfsk/le j anticipated net profit 预期纯利
>%'|@75K anticipated revenue 预期收入
E 3;[*ve anti-inflation measure 反通货膨胀措施
_ z{:Q anti-inflationary stance 反通货膨胀立场
r Fdq \BSi apparent deficit 表面赤字
MXSPD# gN apparent financial solvency 表面偿债能力
7 45Uo' apparent partner 表面合伙人
&37QUdp+p application for personal assessment 个人入息课税申请书
8L6! CP_! application of fund 资金应用
N3 07lGb application to release as liquidator and to destruct the books of accounts and documents
3dQV5E. 申请免除清盘人职务及毁灭帐簿与文件
-HS(<V=a?k appointed actuary 委任精算师
-:AknQq appointed auditor 委任核数师；委任审计师
.)ZK42Qd appointed trustee 委任的受托人
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appointer 委任人
kd 9hz-* apportioned pro rata 按比例分摊
\h,S1KmIBD apportionment 分配；分摊
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rRly0H apportionment formula 分摊方程式
&v 'e;W apportionment of estate duty 遗产税的分摊
9JJ(KY appraisal 估价；评估
< p-R{}8 appreciable growth 可观增长
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appreciable impact 显着影响
X GbtmmQG appreciable increase 可观增长
T B1E1 appreciation 增值；升值
yL7a* C& appreciation against other currencies 相对其他货币升值
-c~nmPEG6 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
E,>/6AU appreciation tax 增值税
/P Qz$e-!Y appropriation 拨款；拨用；拨付
D42Bm&JocO appropriation account 拨款帐目
cAC]%~orx Appropriation Bill 拨款法案
A<ur2 0 appropriation-in-aid system 补助拨款办法
Gp6|M2Vu_5 approved assets 核准资产
r**u=q %p approved basket stock 认可一篮子证券
p. SEW5 approved budget 核准预算
hdXdz aNS approved charitable donation 认可慈善捐款
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nNSq6 Cj approved currency 核准货币；认可货币
C C;T[b& approved estimates 核准预算
yCwBZ/C approved estimates of expenditure 核准开支预算
xrFFmQ<_W approved overseas insurer 核准海外保险人
Cdin" approved overseas trust company 核准海外信托公司
_{_ybXG| approved pooled investment fund 核准汇集投资基金
t,gKN^P_ approved provident fund scheme 认可公积金计划
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v approved provision 核准拨款
/bjyV]N approved redeemable share 核准可赎回股份
7hlgm7 ^ approved regional stock 认可地区性证券
"7(2m approved retirement scheme 认可退休金计划
n ,!PyJ approved subordinated loan 核准附属贷款
Z@nWx]iz arbitrage 套戥；套汇；套利
)$p<BL U arbitrageur 套戥者；套汇者
w+)MrB-} arbitrary amount 临时款项
q"7rd?r52 arrangement 措施；安排；协定
$b,o 3eC arrears 欠款
u 0( H! arrears of pay 欠付薪酬
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29 arrears of revenue 逾期未收税款；逾期未收的帐项
oJE ~dY$Q articles of association 组织章程；组织细则；组织章程细则
pTT7#b(t Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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?jl ascertainment of profit 确定利润
o?BcpWp "Asia Clear" “亚洲结算系统”
aKkL0 D Asia Commercial Bank Ltd. 亚洲商业银行有限公司
T PEg>[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`dO)}}| y Asian Development Fund [ADF] 亚洲发展基金
KAVe~j" Asian dollar bond 亚洲美元债券
}F=scbpXj Asian dollar market 亚洲美元市场
#usi1UWB#Q Asian dollar rate 亚洲美元利率
`a2 %U/U Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4i Mo&E< Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Ih oV80b asked price 沽盘；喊价；索价；卖方报价
lO&TSPD^ assessable income 应评税入息
lf3QMr+ assessable loss 应评税亏损
{>$ i)B assessable profit 应评税利润
}i0(^"SoXZ assessable value 应评税值
ye !}hm=w assessed profit 估定利润
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atm assessed value 经评估价值
M*li; assessment 评税；评定；估价；评税单
KKB&)R assessment number 评税编号；估价编号
gx,BF#8} assessment of additional tax 补加税评税
M+4>l\ assessment of performance 业绩评估；实绩评价
s~(!m. R Assessor 评税主任
oRH ]67(Z asset price bubbles 资产价格泡沫
B'<k*9=Nv8 asset-backed securities 具资产保证的证券
AT*J '37 assets accretion 资产增值
B SU%.tmI assets and liabilities 资产与负债
4B? 8$&b assets betterment statement 资产递增表；资产改进表
r:.3P assets lending 实物放款；有抵押贷款
m? wPZ^u assets of the company passing on the death 死者去世时转移的公司资产
H5wzzSV!:B assets pledged as security for liabilities 用作负债抵押的资产
;>%@ assets portfolio 资产投资组合
Z{&dzc assets price 资产价格
=LLix .
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#2AK O/ assets realization 资产变现
+$_.${uwV assets refinancing arrangement 资产再集资安排
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J#_y\rt assets securitization 资产证券化
/*Xr^X6 assets situated outside Hong Kong 在香港以外地方的资产
"` WcE/( assets stripping 削减资产；拆卖资产
zX=K2tH assets value 资产值
%#7NCdk;S assignee 承让人
m][i-|@M assignment 转让；转让书；转让契
Qy< ~{6V assignment of interest 权益转让
=Rv!c +? assignment of letters patent and trade mark 专利证书及商标转让
r5#8 V zr assignment of property 物业转让；物业转让书
+q*Cw>t / assignment right 转让权
S: b-+w|* assignor 转让人
W_JFe(=3, associate 有联系的人；有关连人士；相联者；合伙人；联系人
E+'P|~>oX Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
bm` x;M^M associate member 附属会员
_o,Mji| associated body corporate 相联法人团体
.lbo\v}2W associated company 相联公司；联属公司
qGezmkNFm associated corporation 相联法团
ON r}{T%@/ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}wY6^JF 公认会计师公会〔英国〕
J%9)&a W Association of Futures Exchange Brokers 香港期货经纪协会
l:Hm|9UZ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
q-tm `t*7 association of underwriters 承保人组织
3 fdx&}v / assumption of control 接管
"~:AsZ"7 assurance 担保；保险；转易；转易书
3Ql77?&k assurance of interest 权益的转易
()cqax4 at 19XX price 按一九ＸＸ年价格计算
{`KRr:w at a discount 按赔价计算；按贴水价格计算；打折扣
Y: ;]qoF at a premium 按溢价计算；按升水价格计算
JSf \ApX at call 通知付款；按通知
)P|&o%E at constant market price 按固定市价计算
j*7#1<T at constant price 按固定价格计算
PjxZ3O at cost 按成本计算
KO!.VxG]_ at current market price 按当时市价计算；按现时市价计算
}4dbS ;C< at current price 按当时价格计算；按现时价格计算
\x( ILk|'c at factor cost 按要素成本计算；按生产要素成本计算
/RF= 8,A at money-of-the-day price 按付款当日价格计算
_{k- &I at or better 按指定或较佳价位〔买卖指令〕
C]- !u Ly at par 按面值计算；平价
].(l^W at sight 见票即付
%k+G-oT5 at the close 按收市盘
XCAy _fL<B at the opening 按开市盘
z\F#td{ r attestation 见证；见证条款
@)^|U" at-the-money option 平价期权
i L48 attorney 受权人；受托代表人
^F="'/Pq[ attornment 新拥有人承认书
6\BZyry3* attributable profit 可归属利润
awC:{5R8v attributable share value 可归属股份价值
K5"8zF)* Auckland Stock Exchange 奥克兰证券交易所
g]mR ;T3 auction 拍卖
(p?7-~6|: auctioneer 拍卖商
.,l4pA9v audit 审计；核数
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. Audit Commission 审计署
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A\_U::T Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
9!>Ks8'.d 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〕
<Na .6P audit review 帐目审查
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=XJ< Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Z !81\5 audited account 审计帐目；经审计的帐目
K'@lXA : audited annual account 经审计的周年帐目
lK2=[%,~ audited balance sheet 经审计的资产负债表
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'l auditor 核数师；核数主任；审计师
n@ PXC8} auditor's certificate 核数师证明书；审计师证明书
ahmxbv3f=5 auditor's report 核数师报告；审计师报告
W|I<hY\X Aussie bond 澳元债券
&e%eIz austerity budget 紧缩预算
]fdxpq z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\b6vu^;p Australia All Ordinaries Index 澳洲所有普通股票指数
;4s7\9o Australian Dollar [AUD] 澳元
esk~\ !d Australian Options Market 澳大利亚期权市场
t4H*&U Australian Securities Commission 澳洲证券事务监察委员会
PFSh_9. q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
C(J +tbk Australian Stock Exchange 澳大利亚证券交易所
' u84d= *l Austrian Schilling [ATS] 奥地利先令
2 ,^ U8/ authentication 认证；鉴证
i[O{ M`Z% authority to purchase 委托购买证；委购书
14S_HwX authorization 认可；核准；授权；授权书
{=Z _L?j authorization by direction 指示授权
m2j]wUh" authorization by instruction 指令授权
&0k`=?v$ authorization by warrant 令状授权
!;U;5 e=0 authorization of unit trust 单位信托的认可
87p tab@ authorized agent 指定代理人
)TtY m3, authorized capital 法定资本
B'QcD authorized clerk 出市员
? \p,s-CR: authorized dealer 认可交易商
'S'Z-7h>0 authorized financial institution 认可财务机构
#J`M R05 authorized fund 认可基金
@;b @O
_ authorized fund house 获授权的基金公司；认可基金公司
9l R- authorized institution 认可机构
A2p]BW& authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
RemjiCE0' authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"*HVL authorized insurer 获授权保险人；获认可承保人
-A( ]U"@n authorized investment 特准投资项目
3'x mq authorized person 获授权人
j9g0k<eg authorized representative 获授权代表
K4vOy_wT authorized share capital 法定股本
8 \Uy automated quotation system 自动报价系统
gaC [%M Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
iu.$P-s 自动交易系统〔香港期货交易所有限公司〕
=jD9oMs automatic adjustment mechanism 自动调整机制
E/ {v6S{)Y automatic adjustment system 自动调整系统
4OTrMT$y Automatic Clearing House 自动票据交换所
D0*+7n3 automatic exchange rates accumulation system 自动化汇率累集系统
&, %+rvo} Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
SpA-E/el automatic teller machine [ATM] 自动柜员机
.:9XpKbt autopay 自动转帐
*Q!I^]CR available assets 可用资产
VxqoE]Dh available fiscal reserve 现存财政储备
+&*Ybbhb available profit 可用利润
yP*oRV% uX Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)n{9*{Ch average 平均；平均数；海损
hnTk)nq5# average basic salary 平均基本薪金
|576 ) average consumer expenditure 平均消费开支；一般消费开支
,UATT]> average cost 平均成本
E!
mxa average cost of land production 增辟土地平均成本
|,lw$k93 average daily turnover 平均每日成交额
n ^2'O:V s average daily wage rate 平均每日工资率
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q&- average expenditure pattern 平均开支模式
BRF4 p: average growth rate 平均增长率
9}<iS w[ average net fixed assets 固定资产平均净值
l % 0c{E~ average of relatives 相对价格平均数
eQ80Kf~ average price 平均价格
! vGJ 7 average propensity to consume 平均消费倾向；一般消费倾向
_M)J{ {?: average propensity to save 平均储蓄倾向；一般储蓄倾向
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]!ZV average rate 平均率
n,*E
s/\ average revenue 平均收入；平均收益
^2-+ MWW. average stock 平均库存；平均存货
LLU]KZhtY| average yearly rent 平均年租
z *~rd2 avoidance of double taxation 避免双重课税
HbMD5( avoidance of tax 避税
