A:
>a]{q^0 A share Ａ股；甲类股份
OCF= )#}qd abatement of tax 减税；减扣免税额
lKwI lp ABN AMRO Bank N.V. 荷兰银行
ALPZc: above-the-line expenditure 线上项目支出；经常预算支出
(LQ*U3J]_ above-the-line receipt 线上项目收入；经常预算收入
|"\A5v|1 ABSA Asia Limited 南非联合亚洲有限公司
7)<&,BWc absolute change 绝对数值变更
0riTav8 absolute expenditure 实际开支
W!htCwnkF absolute guideline figure 绝对准则数字
+.gZILw absolute interest 绝对权益
M/ >^_z G absolute order of discharge 绝对破产解除令
l2z@ t3{ absolute profit margin 绝对利润幅度
a$"3T absolute value 实值；绝对值
w8$ 8P absolutely vested interest 绝对既得权益
qK,rT*5= absorbed cost 已吸收成本；已分摊成本
Me2%X>; absorption 吸收；分摊；合并
?>DN7je absorption rate 吸收率；摊配率；分摊率
,n^{!^JW ACB Finance Limited 亚洲商业财务有限公司
"}(*Km5Po acceptable form of reciprocity 合理的互惠条件
eY;XF. mF acceptable rate 适当利率；适当汇率
t 8|i> (O acceptance agreement 承兑协议
HZ )z^K?1 acceptance for honour 参加承兑
f6u<.b acceptor 承兑人；接受人；受票人
p~BE z?e acceptor for honour 参加承兑人
[Vc8j&:L accident insurance 意外保险
1Sx2c Accident Insurance Association of Hong Kong 香港意外保险公会
42~tdD accident insurance scheme 意外保险计划
(H DR}!.E accident year basis 意外年度基准
i=nd][1n accommodation 通融；贷款
h b_"E, `F accommodation bill 通融票据；空头票据
Qw}uB$S> accommodation party 汇票代发人
V*}ft@GPD account balance 帐户余额；帐户结余
&M&*3 account book 帐簿
k`_sKr ]9 account collected in advance 预收款项
2 .qEy6 account current book 往来帐簿
fl9`Mgu account of after-acquired property 事后取得的财产报告
3fM8W>
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e?,n> account payable 应付帐款
n#|ljC account payee only [A/C payee only] 只可转帐；存入收款人帐户
e
^2n58 account receivable 应收帐款
+0_e a~{ account receivable report 应收帐款报表
-U .>K,M account statement 结单；帐单；会计财务报表
0*]n#+= account title 帐户名称；会计科目
41Hv)}Yd accountant's report 会计师报告
? (0=+o(` Accountant's Report Rules 会计师报告规则
L `NY^ accounting and auditing procedure 会计与审计程序；会计与核数程序
.o8Sy2PaV Accounting Arrangements 《会计安排》
vhIZkz!9 accounting basis 会计基础
vJ9I z accounting by Official Receiver 破产管理署署长呈交的帐目
ct`j7[ Accounting Circular 《会计通告》
EM QGP<[ accounting class 会计类别
`%; Hj _X} accounting date 记帐日期；会计结算日期
%e^Gf Z accounting for money 款项核算
M#n lKj< Accounting Officer 会计主任
UE8j8U'L accounting period 会计报告期；会计期
GXC,p(vbE accounting policy 会计政策；会计方针
h?[|1.lJx( accounting practice 会计惯例
2Pow-o*r accounting principle 会计准则
}D># AFs6# accounting record 会计记录
7-:R{&3Lm: accounting report 会计报告
' _d4[Olu Accounting Services Branch [Treasury] 会计事务部〔库务署〕
UodBK7y Accounting Society of China 中国会计学会
Ps!umV accounting statement 会计报表
"i#aII+T accounting system 会计制度；会计系统
3ew4QPT' accounting transaction 会计事项；帐务交易
= PU($ accounting treatment 会计处理
m8@&-,T accounting year 会计年度
] )}a^]0q accretion 增值；添加
sSd/\Ap accrual 应计项目；应累算数目
jc!m; U t accrual basis 应计制；权责发生制
<d @9[]
accrual basis accounting 应计制会计；权责发生制会计
F~q(@.b accrue 应累算；应计
K!]a +M]> accrued benefit 应累算利益
c
{/J. accrued charges 应计费用
y];-D>jk accrued cumulative preference share dividend 应累算的累积优先股股息
~)^'5^ accrued expenses 应累算费用
{j=` accrued interest payable 应付利息；应计未付利息
yQuL[#p accrued interest receivable 应收利息；应计未收利息
dgL>7X=7 accrued right 累算权益
8[;vC$ accruing profit 应累算的利润
W:,Wex^9n accumulated fiscal reserve 累积财政储备
9.8%Iw accumulated profit 累积利润；滚存溢利
ki? h7 accumulated reserve 累积储备
h%:rJ_# Zl accumulation of surplus income 累积收益盈余
d2V X\ acquired assets 既得资产
lDTHK2f acquisition 收购；购置；取得
T ]\c2U acquisition cost 购置成本
];Z6=9n acquisition expenses 购置费用
tLBtE!J$[ acquisition of 100% interest 收购全部股权
$c 9-Q+pZ acquisition of control 取得控制权
MC* Hl`C acquisition of fixed assets 购置固定资产
PD)" od acquisition of shell “买壳”
[ n7>g acquisition price 收购价
z$e6T&u5B act of God 天灾
h:nyb Lw? acting partner 执事合伙人
* :O"R active market 买卖活跃的市场；交投畅旺的市场；旺市
N ~{N Nf Y active partner 积极参与的合伙人
9<6q(]U active trading 交投活跃
J#zr50@@ actual circulation 实际流通
yd).}@ actual cost 实际成本
N-gYamlQ actual expenditure 实际开支；实际支出
/]_ t-> actual income 实际入息；实际收入；实际收益
q.c)>= !. actual market 现货市场
|^6{3a actual price 现货价；实际价格
HeO dCr-PN actual profit 实际利润
/8FmPCp}r actual quotation 实盘；实际价位；实际报价
;f[lq^eV actual year basis 按实际年度计算
lH}KFFbp actuals 实货
Kwuuc Y actuarial investigation 精算调查
Y()" 2CCV actuarial principle 精算原则
!y= R)k actuarial report 精算师报告
`#N/]4(j Actuarial Society of Hong Kong 香港精算学会
cJ;Nh> ey actuarial valuation 精算师估值
Rff F:,b actuary 精算师
?, S/>SP ad referendum agreement 暂定协议；有待覆核的协定
=]Vz= < ad valorem duty 从价税；按值征税
uu9M}]mDl ad valorem duty system 从价税制
g8W,Xq+ ad valorem fee 从价费
8]ZzO(=@{ ad valorem tariff 从价关税
_)M,p@!?=h additional allowance 额外免税额
V !W.P additional amount for unexpired risk 未过期风险的额外款额
*m~-8_ >; additional assessable profit 补加应评税利润
V' Gal` additional assessment 补加评税
9a}9cMJ^" additional commitment 额外承担
eU[g@Pq:Y additional commitment vote 额外承担拨款
\^x{NV@v42 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
JvpGxj additional dependent parent allowance 供养父母额外免税额
& {}Mds additional provision 额外拨款
S<tw5!tJ additional stamp duty 附加印花税
0l!#u`cCI additional tax 补加税罚款；补加税款
Vy\Vpp Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Zxa.x?:?n adjudged bankrupt 被裁定破产
&X=7b@r adjudicated bankrupt 裁定破产人
"Ms;sdjg}& adjudication fee 裁定费；评定印花税额手续费；评估契据费
b 7UJ adjudication of bankruptcy 裁定破产；宣告破产
{>]\< adjudication of insolvency 裁定无力偿还债务
]A*}Dem*5 adjusted actual 经调整的实数；调整后的实数
d*gAL<M7E adjusted current assets 经调整的流动资产；调整后的流动资产
qJhsMo2IH adjusted figure 经调整的数字；调整后的数额
1Kg0y71" adjusted liabilities 经调整的负债；调整后的负债
f7Gn$E|/r; adjusted loss 经调整的亏损；调整后的亏损
d1b] +A G4 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
c{z$^)A/ adjusted profit 经调整的利润；调整后的利润
H_+n_r* adjusted surplus 经调整的盈余额；调整后的盈余额
dftBD adjusted value 经调整的价值；调整后的价值
s]arNaaA adjustment 调整；修订；理算〔保险〕
bSB%hFp=Cp adjustment centre 调剂中心
SmRlZ! %e adjustment lag 调整过程的时间差距；调整时差
XYEwn_Y adjustment mechanism 调整机制
IG781:,/ adjustment of loss 亏损调整
!wAT`0<94F adjustment process 调整过程；调整程序
|=?#Xbxz adjustment range 调整幅度
NAbVH{*\U administered exchange rate 受管制汇率
dbI>\khI Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.tngN<f administration expenses 行政费用
~zVxprEf_ administration fee 手续费；行政费
hAGHb +: administration in bankruptcy 破产管理
YH&=cI@ administration order 遗产管理令
z/@_?01T = administrator 管理人；遗产管理人
}A#IBqf5 administrator of the estate 遗产管理人
g@.$P>Bh admission of debt 债项承认书
y.r N ( admission of proof 接纳债权证明
(eHyas %X advance 放贷款项；垫付款项；预支款项；预付款项
Vwkvu& 4 advance account 暂支帐目；预付款帐户
TdtV ( advance compensation 预付补偿金
2]>O ZhS advance from shareholder 股东垫款
^Q6J$"Tj advance pending reimbursement 预支以待日后付还
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rP@#_(22 advancement 预付；预付财产
oMh$:jR $ advances warrant 垫款令
V Z(/g"9 advancing 贷出
9t`;~)o adverse balance 逆差
^ Lth o` adverse exchange 逆汇
Ndmt$(b advertisement addressed to shareholders 在报章刊登的致股东通告
&Y@i:O advice for collection 托收通知书
80xr zv advice of drawing 提款通知书；汇票通知书
Up9{aX advice of payment 付款通知
_;lw,;ftA Advisory Committee [Securities and Futures Commission]
>oh H4: 谘询委员会〔证券及期货事务监察委员会〕
i\R0+ O{ Advisory Committee on Diversification 经济多元化谘询委员会
R4? >C-; affidavit 誓章；遗产申报誓章
3h:j .8Z affidavit of no receipt 述明无收款的誓章
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GD'Fi affiliate 联号；联营公司；附属公司
LP k @t^ [ affiliated company 附属公司；联号；联营公司
D3pz69W affirmation [estate duty] 非宗教式宣誓〔遗产税〕
. [|UNg affordability 负担能力
1{}p_"s> African Development Bank [AfDB] 非洲开发银行
nl@an!z after-acquired property 事后取得的财产
&2'-v@kK after-hours dealing 市后交易
i"{O~[ after-tax profit 税后盈利；税后利润；税后溢利
sNf& "C!; agency agreement 代理协议
L/3A g*
] agency expenses 代理机构的开支
fF Q|dE;cF agency fee 代理费
x4_IUIgh Agency Law 《代理法》
tbrU>KCBD agent 代理人；承销人
9&mSF0q agent of company 公司代理人
WI8}_){ d agent's fee 代理人费；经纪费
)G[byBa aggregate 总计；总数；总体数字
,_z79tC{s aggregate amount 总款额；总额
]#/nn),Z aggregate assets and liabilities 总体资产与负债
9A .RD`fg aggregate at constant price 按固定价格计算的总体数字
X/ _I2X aggregate demand 总需求
K)Y& I aggregate gross position 总持仓量
sdp&D@ aggregate limit 总限额
w5FIHYl6B aggregate of salaries tax 合计薪俸税
EF/d7 aggregate performance 总体表现；总体业绩
ycA<l" aggregate supply 总体供应
U(&c@u% aggregate surplus 总盈余
PyeNu3Il4 aggregate total 整体总额
P.~UU S aggregate value 总值；合计价值
HC`0Ni1 aggregated basis 合计基准
wj[yo
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MK<
y$B{} aggregation 合并计算；合计；总和
(;NJ<x aggregation of incomes of husband and wife 夫妇入息合并计算
UQVL)-Z aggregation of property 财产的总和
4pmeu:26 agio 差价；贴水
K#"=*p, 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》
u@a){ A(P Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
bG;fwgAr 《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》
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'3/MFQ8 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
- @Ap;,= 《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}t(fJH Y` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
X9>fE{)! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Iix,}kzss agreement for a settlement 授产协议
(P>nA3:UXB agreement for assignment 转让协议
}U ]jy agreement for sale 售卖协议；买卖协议
5"%.8P agreement for sale and purchase 买卖协议
pwSgFc$ z agreement for the payment of interest 支付利息协议
RB>= #03 agreement for the repayment of money 还款协议
D?Oe";"/ agreement of reinsurance 再保险协议
$<*) 5|6 Agricultural Bank of China 中国农业银行
nnlj# air passenger departure tax 飞机乘客离境税
e02Hf{eOfw Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_kKG%U.gbK airport tax 机场税
4[ uqsJB alcohol duty 酒精税
0aT:Gy; alienation 让与；让渡；转让
o Xo>p l alimony 生活费；赡养费
M1jT+ All Ordinaries Index [AOI] 所有普通股指数
xj5TnE9^ all risks 全险；综合险
}:$cK(| All Sales Record for Stock Market 《股票市场成交报告》
@52#ZWy Allied Capital Resources Limited 新联财务有限公司
y_P A9#v7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
xd?=#d allocation letter 拨款信件
,fj Y|ip allocation of fund 分配款项；预留款项
=7!s 8D,[ allocation of profit 利润分配；溢利分配
Q0A4} allocation warrant 拨款令
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allotment 分配；配股
0 kJ8H!~u allotment notice 股份配售通知；配股通知
C-pR$WM:HN allotment of shares 股份分配
We6eAP /Z allowable 可获宽免；免税的
w4L()eP#?= allowable business loss 可扣除的营业亏损
lpT&v ;$` allowable expenses 可扣税的支出
VQIvu)I allowance 免税额；津贴；备抵；准备金
9J:|"@)N allowance for debts 债项的免税额
he|Q ( ? allowance for depreciation by wear and tear 耗损折旧免税额
LhG\)>Y% allowance for funeral expenses 殡殓费的免税额
F .S^KK allowance for inflation 为通货膨胀而预留的款项；通胀准备金
&C'^YF_^0 allowance for repairs and outgoings 修葺及支出方面的免税额
]p|?S[!= allowance to debtor 给债务人的津贴
MlTC?Rp # alteration of capital 资本更改
/xX7:U b alternate trustee 候补受托人
l a;*> amalgamation 合并
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fh]I ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
MkW=sD_ ambit of charges 征税范围；收费范围
?}`- ?JB1 amended valuation 经修订的估值
2:
QT `e& American Commodities Exchange 美国商品交易所
NX\AQVy9 American Express Bank Limited 美国运通银行
i]n2\v AG American Stock Exchange 美国证券交易所
?j&hG|W9<z amortization 摊销
^i@a nbH amount due from banks 存放银行同业的款项
P!-RZEt$ amount due from banks abroad 存放海外银行同业的款项
^cZ< .d2 amount due from holding companies 控股公司欠款
gk%01&_>4 amount due from local banks 存放本港银行同业的款项
eb7U A=[Z amount due to banks 银行同业的存款
; gBR~W amount due to banks abroad 海外银行同业的存款
#ss/mvc3 amount due to holding companies 控股公司存款
(IV\ s Y amount due to local banks 本港银行同业的存款
fXWy9 #M amount due to outport banks 外埠银行同业的存款
Cl '$*h amount for note issue 发行纸币的款额
Y. J!]| amount of bond 担保契据的款额
4T @+gy^. amount of consideration 代价款额
#^$_/Q#C amount of contribution 供款数额
!4A j#`) amount of indebtedness 负债款额
bci]"uzB
amount of principal of the loan 贷款本金额
=rymd3/ amount of rates chargeable 应征差饷数额
RP$u/x"b amount of share capital 股本额
Muwlehu q amount of sums assured 承保款额
D>k(#vYKB amount of variation 变动幅度
~!ooIwNN z amount of vote 拨款数额
m 3UK`~ji amount payable 应付款额
r 10VFaly amount receivable 应收款额
$'KQP8M+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"BsK' yo. analysis 分析
UYxn? W.g ancillary risk 附属风险
LEM%B??&5z annual account 周年帐目；周年帐目报表；年度决算；年结
JPF6zzl) annual accounting date 年结日期
e1g3a1tnWl annual allowance 每年免税额；年积金；年度津贴；年津
dnomnY(*< annual balance 年度余额
"gy&eR > annual disposable income 每年可动用收入
%16Lo<DPm annual estimates 周年预算
S3M!"l annual fee 年费
bN-!& T d annual general meeting 周年大会
XB7*S*"! annual growth rate 年增率；每年增长率
)Xqjl annual long-term supplement 长期个案每年补助金
\dCGu~bT annual pensionable emolument 可供计算退休金的年薪
=Rx4ZqTI| annual report 年报
>3p~>;9sc Annual Report on the Consumer Price Index 《消费物价指数年报》
MrzD
ah9UG annual return 周年报表；周年申报表；每年报税表格
+ YZo-tE Annual Return Rules 《周年报表规则》
I#xdksY annual review of consumer prices 每年消费物价回顾
k 6M D3c annual roll-forward basis 逐年延展方式
fD@d.8nXd annual salary 年薪
(1|wM+)" annual statement 年度报表；年度决算表
k Nc- @B Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
7)QZ<fme annuitant 年金受益人
>=97~a+. annuity 年金
P!Fy kg annuity contract 年金合约
^7 \ kvW annuity on human life 人寿年金
V<#K Fm$>C antecedent debt 先前的债项
nBp6uNK[ ante-dated cheque 倒填日期支票
#1 U> anticipated expenditure 预期开支
OW#0$%f anticipated net profit 预期纯利
. Pj<Pe anticipated revenue 预期收入
- (WH+ anti-inflation measure 反通货膨胀措施
1Sz tN3'q anti-inflationary stance 反通货膨胀立场
MoN0w.V apparent deficit 表面赤字
<&Xl b0 apparent financial solvency 表面偿债能力
we[+6Z6J apparent partner 表面合伙人
>BO$tbU5b
application for personal assessment 个人入息课税申请书
N$kxf application of fund 资金应用
5c3-? u! application to release as liquidator and to destruct the books of accounts and documents
=S{Oz F 申请免除清盘人职务及毁灭帐簿与文件
d eT<) '" appointed actuary 委任精算师
.x%w# appointed auditor 委任核数师；委任审计师
pk9Ics;y appointed trustee 委任的受托人
9[zxq`qT}+ appointer 委任人
d^A] ]Xg apportioned pro rata 按比例分摊
JWd[zJ[ apportionment 分配；分摊
:pdX Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
}},0#Ap apportionment formula 分摊方程式
`sqr>QD apportionment of estate duty 遗产税的分摊
j yD3Sa3 appraisal 估价；评估
tgKr*8t{ appreciable growth 可观增长
GqxnB k1 appreciable impact 显着影响
`{:Nt#7
appreciable increase 可观增长
Qwpni^D8j appreciation 增值；升值
'wEQvCS appreciation against other currencies 相对其他货币升值
^'E ^*R appreciation of the exchange value of Hong Kong dollar 港元汇值上升
w"?Q0bhV9y appreciation tax 增值税
IWu=z!mO appropriation 拨款；拨用；拨付
QO}~"lMj appropriation account 拨款帐目
J-tqEK* Appropriation Bill 拨款法案
A
.&c>{B7 appropriation-in-aid system 补助拨款办法
nRc\!4 approved assets 核准资产
L0 "|4= approved basket stock 认可一篮子证券
xg/( approved budget 核准预算
(0.oE%B",1 approved charitable donation 认可慈善捐款
3S3( G l approved charitable institution 认可慈善机构
' r 7[9[ approved currency 核准货币；认可货币
zA9q`ePS approved estimates 核准预算
q6F1Rt approved estimates of expenditure 核准开支预算
)iw -l~y; approved overseas insurer 核准海外保险人
kMCP .D45; approved overseas trust company 核准海外信托公司
|K1S(m<F approved pooled investment fund 核准汇集投资基金
k)-+ZmMOh approved provident fund scheme 认可公积金计划
)). =MTk approved provision 核准拨款
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approved redeemable share 核准可赎回股份
tV(iC~/ approved regional stock 认可地区性证券
9JP:wE~y approved retirement scheme 认可退休金计划
#aL .E(% approved subordinated loan 核准附属贷款
b5)^g+8)w arbitrage 套戥；套汇；套利
#ae?#?/" arbitrageur 套戥者；套汇者
w>j5oz } arbitrary amount 临时款项
jdG2u
p arrangement 措施；安排；协定
@>O7/d?O arrears 欠款
Dst;sLr[, arrears of pay 欠付薪酬
6"G(Iq'2t3 arrears of revenue 逾期未收税款；逾期未收的帐项
"L]v:lg3 articles of association 组织章程；组织细则；组织章程细则
]Ik~TW& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Oh1U=V2~ ascertainment of profit 确定利润
]7_>l> "Asia Clear" “亚洲结算系统”
Hj>9 #>b Asia Commercial Bank Ltd. 亚洲商业银行有限公司
5Jo'h] Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
m+'1c}n^7 Asian Development Fund [ADF] 亚洲发展基金
u!D?^:u=) Asian dollar bond 亚洲美元债券
a?+C]u?_D Asian dollar market 亚洲美元市场
c;]\$#2 Asian dollar rate 亚洲美元利率
\;Q(o$5< Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5V/&4$.U! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
- Ct+W;2 asked price 沽盘；喊价；索价；卖方报价
_m?i$5 assessable income 应评税入息
HE+' fQ!R assessable loss 应评税亏损
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assessable profit 应评税利润
d [l8qaD assessable value 应评税值
D Z*c.|W assessed profit 估定利润
} 9zi5 o8 assessed value 经评估价值
'Grej8 assessment 评税；评定；估价；评税单
F.y_H#h assessment number 评税编号；估价编号
E|9`J00 assessment of additional tax 补加税评税
%R4 \[ e assessment of performance 业绩评估；实绩评价
@Pc7$ qD % Assessor 评税主任
00;SK!+$ asset price bubbles 资产价格泡沫
+I uu8t asset-backed securities 具资产保证的证券
r8 YM#d F assets accretion 资产增值
f `ibP6% assets and liabilities 资产与负债
mxCneX assets betterment statement 资产递增表；资产改进表
Caj H;K \ assets lending 实物放款；有抵押贷款
!4cCq_ assets of the company passing on the death 死者去世时转移的公司资产
rOLZiE T assets pledged as security for liabilities 用作负债抵押的资产
DC).p'0VL assets portfolio 资产投资组合
5GAW3j{ assets price 资产价格
P'B|s /) assets quality 资产质素
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;f; assets realization 资产变现
/D9#v1b assets refinancing arrangement 资产再集资安排
_ }47U7s8 assets securitization 资产证券化
jl}9R] Y_2 assets situated outside Hong Kong 在香港以外地方的资产
J1(SL~e], assets stripping 削减资产；拆卖资产
4j0;okQWV' assets value 资产值
8 cZ[Kl% assignee 承让人
FP &Ykx~ assignment 转让；转让书；转让契
lGahwn: assignment of interest 权益转让
O6$,J1 2l assignment of letters patent and trade mark 专利证书及商标转让
S ^~"# assignment of property 物业转让；物业转让书
, SUx!o assignment right 转让权
U^[AW$WzU assignor 转让人
GTbV5{Ss associate 有联系的人；有关连人士；相联者；合伙人；联系人
:-59~8& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
W"s/ 8; associate member 附属会员
nT:<_'! associated body corporate 相联法人团体
p&\QkI= associated company 相联公司；联属公司
l@w\
Vxr associated corporation 相联法团
gcwJ{& Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:s+?"'DP 公认会计师公会〔英国〕
zytW 3sTZA Association of Futures Exchange Brokers 香港期货经纪协会
x2fqfrr_] Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
V G7#C@>Z association of underwriters 承保人组织
ghW`xm87 assumption of control 接管
aW_Y assurance 担保；保险；转易；转易书
Edc3YSg%; assurance of interest 权益的转易
F&p42!" at 19XX price 按一九ＸＸ年价格计算
`yl|N L at a discount 按赔价计算；按贴水价格计算；打折扣
bhDqRM at a premium 按溢价计算；按升水价格计算
g'k m*EV at call 通知付款；按通知
C+!=C{@7di at constant market price 按固定市价计算
Y[b08{/ at constant price 按固定价格计算
xv>8rW(Np5 at cost 按成本计算
9`qw,X&AK_ at current market price 按当时市价计算；按现时市价计算
WllQM,h at current price 按当时价格计算；按现时价格计算
FDF DB at factor cost 按要素成本计算；按生产要素成本计算
x/]G"?Uix at money-of-the-day price 按付款当日价格计算
6E ^m *la% at or better 按指定或较佳价位〔买卖指令〕
(oCpQDab@ at par 按面值计算；平价
8r Jf2zL at sight 见票即付
pIrL 7Pb0 at the close 按收市盘
Q+a&a]*KL^ at the opening 按开市盘
7a_u=\, attestation 见证；见证条款
SsMs#C8u% at-the-money option 平价期权
sw1gpkX attorney 受权人；受托代表人
&)q>Z!C-l attornment 新拥有人承认书
^Hf?["m^@ attributable profit 可归属利润
D?xR>Oo) attributable share value 可归属股份价值
?Nt m5(R Auckland Stock Exchange 奥克兰证券交易所
]n1#8T&<*z auction 拍卖
8:I-?z;S auctioneer 拍卖商
StNA(+rT audit 审计；核数
& ! :mL], Audit Commission 审计署
u9q #L.Ij Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
U7zd7 O 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〕
Ao\ OU} audit review 帐目审查
2b\ h@VJt Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,3 G B9 audited account 审计帐目；经审计的帐目
\
D>!& audited annual account 经审计的周年帐目
:Eg4^,QX audited balance sheet 经审计的资产负债表
[70 _uq auditor 核数师；核数主任；审计师
S_AN.8T auditor's certificate 核数师证明书；审计师证明书
3# 0Nd"/0 auditor's report 核数师报告；审计师报告
F6D Vq8f9 Aussie bond 澳元债券
FD~uUZTM austerity budget 紧缩预算
(3x2^M8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
W>CG;x{ Australia All Ordinaries Index 澳洲所有普通股票指数
jX$U)O Australian Dollar [AUD] 澳元
R4[|f0l}s Australian Options Market 澳大利亚期权市场
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"cM`D Australian Securities Commission 澳洲证券事务监察委员会
DM)Re ~* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
F gP{ Australian Stock Exchange 澳大利亚证券交易所
gi_f8RP=2a Austrian Schilling [ATS] 奥地利先令
N- <,wUxf authentication 认证；鉴证
?6\A$? authority to purchase 委托购买证；委购书
@v 6{U? authorization 认可；核准；授权；授权书
QUXr#!rPY| authorization by direction 指示授权
XGnC8Be{4 authorization by instruction 指令授权
R6GlQ G authorization by warrant 令状授权
bV)h\:oC authorization of unit trust 单位信托的认可
F&+_z&n ) authorized agent 指定代理人
44B9JA7u authorized capital 法定资本
LmR OG-9 authorized clerk 出市员
vHymSU/J authorized dealer 认可交易商
6 8qCY authorized financial institution 认可财务机构
o(i?_4 E authorized fund 认可基金
,/p .!+ authorized fund house 获授权的基金公司；认可基金公司
)q{e L $ authorized institution 认可机构
\rbvlO?} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
pug;1UZ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
!r*JGv= authorized insurer 获授权保险人；获认可承保人
L_zB/(h authorized investment 特准投资项目
.,p@ee$q authorized person 获授权人
'A/{7*, authorized representative 获授权代表
J<iiA:&J authorized share capital 法定股本
gy My;}a automated quotation system 自动报价系统
i~DLo3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Ao9=TC'v$' 自动交易系统〔香港期货交易所有限公司〕
riglEA[^ automatic adjustment mechanism 自动调整机制
|JUAR{ automatic adjustment system 自动调整系统
srU*1jD) Automatic Clearing House 自动票据交换所
y8di- d3_ automatic exchange rates accumulation system 自动化汇率累集系统
@A%\;o o Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6,p;8I automatic teller machine [ATM] 自动柜员机
nhq,Y0YH autopay 自动转帐
-A"0mS8L available assets 可用资产
g3'yqIjQL available fiscal reserve 现存财政储备
>ufN[ab available profit 可用利润
4Z{ r Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3)dtl!VMW[ average 平均；平均数；海损
=fK F#^E@ average basic salary 平均基本薪金
LgSVEQb6\| average consumer expenditure 平均消费开支；一般消费开支
<qx qlEQT average cost 平均成本
s(Fxi|v; average cost of land production 增辟土地平均成本
S#ud<=@!9 average daily turnover 平均每日成交额
ueJ_F#y average daily wage rate 平均每日工资率
}~NWOJ3; average expenditure pattern 平均开支模式
yuZh ak average growth rate 平均增长率
Ac Y! average net fixed assets 固定资产平均净值
d
a.6Z!a average of relatives 相对价格平均数
>D$NEO^ average price 平均价格
ozG!OiRW average propensity to consume 平均消费倾向；一般消费倾向
M|'![] - average propensity to save 平均储蓄倾向；一般储蓄倾向
==W] 1@s average rate 平均率
4
eP-yi average revenue 平均收入；平均收益
V34]5 average stock 平均库存；平均存货
EDGAaN*Q average yearly rent 平均年租
p~t 5PU*( avoidance of double taxation 避免双重课税
sC RmLUD avoidance of tax 避税
