A:
2`* %NJ A share Ａ股；甲类股份
j8os6I abatement of tax 减税；减扣免税额
tji,by#E/% ABN AMRO Bank N.V. 荷兰银行
cLl fncI above-the-line expenditure 线上项目支出；经常预算支出
Krk Zv$u, above-the-line receipt 线上项目收入；经常预算收入
)).;p_nLZ ABSA Asia Limited 南非联合亚洲有限公司
&,Q{l$`X absolute change 绝对数值变更
fBH&AO$Q absolute expenditure 实际开支
skcMGEB absolute guideline figure 绝对准则数字
h6x+.}} absolute interest 绝对权益
&1Fcwj absolute order of discharge 绝对破产解除令
D,eJR(5I absolute profit margin 绝对利润幅度
Snt=Hil` absolute value 实值；绝对值
B>?Y(" E absolutely vested interest 绝对既得权益
&Jj> jCg absorbed cost 已吸收成本；已分摊成本
Hcd> \0 absorption 吸收；分摊；合并
Z"? AaD[ absorption rate 吸收率；摊配率；分摊率
Za !c=(5 ACB Finance Limited 亚洲商业财务有限公司
DuvP3(K acceptable form of reciprocity 合理的互惠条件
BH0rT}) acceptable rate 适当利率；适当汇率
U30)r+& acceptance agreement 承兑协议
^ TWN_(-@ acceptance for honour 参加承兑
5?kA)!|UB acceptor 承兑人；接受人；受票人
Wsz='@XvB acceptor for honour 参加承兑人
@ sKAsn accident insurance 意外保险
16N8h]l Accident Insurance Association of Hong Kong 香港意外保险公会
`Ik}X w accident insurance scheme 意外保险计划
73~Mq7~8 accident year basis 意外年度基准
|->y'V accommodation 通融；贷款
UK K}$B accommodation bill 通融票据；空头票据
d L%E0o accommodation party 汇票代发人
i`] M2Q account balance 帐户余额；帐户结余
,:\2Lf account book 帐簿
A?}OOjA account collected in advance 预收款项
k7{fkl9|# account current book 往来帐簿
ga^<_;5< account of after-acquired property 事后取得的财产报告
*gz {:}NX account of defaulter 拖欠帐目
#>'1oC{ account payable 应付帐款
\Di~DN1 account payee only [A/C payee only] 只可转帐；存入收款人帐户
pjj
5 account receivable 应收帐款
)dL?B9d: account receivable report 应收帐款报表
rF0 zGNH account statement 结单；帐单；会计财务报表
($(1KE account title 帐户名称；会计科目
C6 "!'6 W accountant's report 会计师报告
_ z4rx Accountant's Report Rules 会计师报告规则
nv $ accounting and auditing procedure 会计与审计程序；会计与核数程序
)Elr8XLw Accounting Arrangements 《会计安排》
9jPb-I- accounting basis 会计基础
2Bjp{)* accounting by Official Receiver 破产管理署署长呈交的帐目
{t/!a0\HS Accounting Circular 《会计通告》
<M'IR f/D accounting class 会计类别
nnGA_7-t accounting date 记帐日期；会计结算日期
.`'SL''c accounting for money 款项核算
Bhq(b V Accounting Officer 会计主任
NuO>zAu accounting period 会计报告期；会计期
<uTsX v accounting policy 会计政策；会计方针
peqFa._W accounting practice 会计惯例
.hJ8K #r accounting principle 会计准则
_SP
u`=~K accounting record 会计记录
3sZK[Y|ax accounting report 会计报告
f[}SS]d:E Accounting Services Branch [Treasury] 会计事务部〔库务署〕
pn $50c Accounting Society of China 中国会计学会
J#x91Jh accounting statement 会计报表
'c$9[| x accounting system 会计制度；会计系统
, ;d9uG2 accounting transaction 会计事项；帐务交易
l.) N accounting treatment 会计处理
Ba+OoS accounting year 会计年度
>Au<y,Tw accretion 增值；添加
>A,WXzAK}S accrual 应计项目；应累算数目
3N*Shzusbt accrual basis 应计制；权责发生制
G>RYQ{O accrual basis accounting 应计制会计；权责发生制会计
C(0Iv[ ~y/ accrue 应累算；应计
^p 7 ( accrued benefit 应累算利益
=hs@W)-O accrued charges 应计费用
=h_gj > accrued cumulative preference share dividend 应累算的累积优先股股息
% 9D@W*Z accrued expenses 应累算费用
W"-nzdAJ5 accrued interest payable 应付利息；应计未付利息
CXQ ?P accrued interest receivable 应收利息；应计未收利息
;ZqFrHI M` accrued right 累算权益
AX,Db%`l, accruing profit 应累算的利润
tJu<#h X accumulated fiscal reserve 累积财政储备
:9h8q"T accumulated profit 累积利润；滚存溢利
Gj ^bz'2 accumulated reserve 累积储备
|wb7` 6g accumulation of surplus income 累积收益盈余
Np-D:G acquired assets 既得资产
^r& {V"l] acquisition 收购；购置；取得
?0(B;[xEJ acquisition cost 购置成本
cY"^3Ot%^ acquisition expenses 购置费用
*tO<wp& acquisition of 100% interest 收购全部股权
B )Q'a3d# acquisition of control 取得控制权
( ;j7 {( acquisition of fixed assets 购置固定资产
\fKE~61 acquisition of shell “买壳”
`P5"5N\h acquisition price 收购价
ZkIQ-;wx act of God 天灾
LuqaGy}>- acting partner 执事合伙人
eLYFd,?9 active market 买卖活跃的市场；交投畅旺的市场；旺市
YQ)m?=+J active partner 积极参与的合伙人
i@J,u active trading 交投活跃
\O:xw-eG
actual circulation 实际流通
\S<5b&G
actual cost 实际成本
72,i R H actual expenditure 实际开支；实际支出
y%,BD yK actual income 实际入息；实际收入；实际收益
:9YQX(l8 actual market 现货市场
lX4p'R-h actual price 现货价；实际价格
2bJFlxEU actual profit 实际利润
c'B"Onu@m* actual quotation 实盘；实际价位；实际报价
"n6Y ^ actual year basis 按实际年度计算
2$o[ actuals 实货
0/ Ht;( actuarial investigation 精算调查
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tu:@s8ci actuarial principle 精算原则
(L o2fY5 actuarial report 精算师报告
709eLhXrH Actuarial Society of Hong Kong 香港精算学会
,![=_ d actuarial valuation 精算师估值
mCGcM^21-x actuary 精算师
XJzXxhk2 ad referendum agreement 暂定协议；有待覆核的协定
".)_k t[ ad valorem duty 从价税；按值征税
O$H150,Q ad valorem duty system 从价税制
`-H:j:U{ ad valorem fee 从价费
YzZF^q^I ad valorem tariff 从价关税
.HBvs=i additional allowance 额外免税额
f$>orVm%. additional amount for unexpired risk 未过期风险的额外款额
m#nxw additional assessable profit 补加应评税利润
jyGVb no` additional assessment 补加评税
2 Q mUg additional commitment 额外承担
]p!J]YV ]0 additional commitment vote 额外承担拨款
}S V3PdE additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
v/czW\z additional dependent parent allowance 供养父母额外免税额
4cQ5E9 additional provision 额外拨款
Flxo%g}; additional stamp duty 附加印花税
`0^i
# additional tax 补加税罚款；补加税款
Z ~(X yaN Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
JLu0;XVK adjudged bankrupt 被裁定破产
Ln_l>X6j51 adjudicated bankrupt 裁定破产人
j1 F+, adjudication fee 裁定费；评定印花税额手续费；评估契据费
_")h
%)f adjudication of bankruptcy 裁定破产；宣告破产
|&Pl 4P adjudication of insolvency 裁定无力偿还债务
m=MT`-: adjusted actual 经调整的实数；调整后的实数
BB.TrQM.# adjusted current assets 经调整的流动资产；调整后的流动资产
a+/|O*> # adjusted figure 经调整的数字；调整后的数额
>y 9o&D adjusted liabilities 经调整的负债；调整后的负债
\`zG `f adjusted loss 经调整的亏损；调整后的亏损
yU|ji?)e 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
u B1!*S1f adjusted profit 经调整的利润；调整后的利润
>t2b?(h/x adjusted surplus 经调整的盈余额；调整后的盈余额
8q3TeMY V adjusted value 经调整的价值；调整后的价值
hzLGmWN2j8 adjustment 调整；修订；理算〔保险〕
"Cc" y* P adjustment centre 调剂中心
wP/9z(US adjustment lag 调整过程的时间差距；调整时差
C):d9OI? adjustment mechanism 调整机制
y^=oYL adjustment of loss 亏损调整
@WHd(ka! adjustment process 调整过程；调整程序
5S ]P#8 adjustment range 调整幅度
`5-#M/J administered exchange rate 受管制汇率
:
xZC7" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
aELT"b,x administration expenses 行政费用
SSLs hY~d administration fee 手续费；行政费
^qx\ e$R administration in bankruptcy 破产管理
a{*'pY(R0$ administration order 遗产管理令
g&T Cff administrator 管理人；遗产管理人
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administrator of the estate 遗产管理人
E ZKz -} admission of debt 债项承认书
r$FM8$cJ admission of proof 接纳债权证明
z[%v _S advance 放贷款项；垫付款项；预支款项；预付款项
|V\.[F2Fe advance account 暂支帐目；预付款帐户
*'YNRM\} advance compensation 预付补偿金
o'7ju~0L advance from shareholder 股东垫款
#L.}CzAz advance pending reimbursement 预支以待日后付还
_CJr6Evs advanced economy 先进经济体系
%GbPrlu advancement 预付；预付财产
5vi#ItN}| advances warrant 垫款令
;lH,b X~5 advancing 贷出
,R}KcZG) adverse balance 逆差
T(UYlLe adverse exchange 逆汇
mzxvfXSF advertisement addressed to shareholders 在报章刊登的致股东通告
iT5SuIv advice for collection 托收通知书
:5M}Iz7 advice of drawing 提款通知书；汇票通知书
M5kHD]b advice of payment 付款通知
+g6j =% Advisory Committee [Securities and Futures Commission]
)ek 5 谘询委员会〔证券及期货事务监察委员会〕
XOg(k(&T Advisory Committee on Diversification 经济多元化谘询委员会
KOEi_9i} affidavit 誓章；遗产申报誓章
DD 5EHJR affidavit of no receipt 述明无收款的誓章
~e< 't4 affiliate 联号；联营公司；附属公司
0t/y~ TrBY affiliated company 附属公司；联号；联营公司
K4/P( *r` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
DG*o
w^ affordability 负担能力
@Q\$dneY African Development Bank [AfDB] 非洲开发银行
%C6zXiO" after-acquired property 事后取得的财产
$lAb6e$n after-hours dealing 市后交易
wT~;tOw~ after-tax profit 税后盈利；税后利润；税后溢利
,Du ZMGg agency agreement 代理协议
s<_LcQbt{ agency expenses 代理机构的开支
[RFK-E agency fee 代理费
?VZXJO{^ Agency Law 《代理法》
(vsk^3R[6 agent 代理人；承销人
}0*ra37z> agent of company 公司代理人
sq(Ar(L< agent's fee 代理人费；经纪费
E'S;4B5? aggregate 总计；总数；总体数字
dU >R<jl!$ aggregate amount 总款额；总额
liw 9:@+V aggregate assets and liabilities 总体资产与负债
+'j*WVE%5 aggregate at constant price 按固定价格计算的总体数字
OO\biYh o aggregate demand 总需求
p:<gFZb aggregate gross position 总持仓量
JJ9e{~0 I aggregate limit 总限额
"8ii Rzt# aggregate of salaries tax 合计薪俸税
O"qa &3t% aggregate performance 总体表现；总体业绩
y8*@dRrq aggregate supply 总体供应
D2%G.z aggregate surplus 总盈余
/W$y"!^)J1 aggregate total 整体总额
_2X6bIE aggregate value 总值；合计价值
[{p?BTs aggregated basis 合计基准
- )a_ub aggregated net chargeable income 合计应课税入息实额
8pL>wL
&C aggregation 合并计算；合计；总和
e4YfT r aggregation of incomes of husband and wife 夫妇入息合并计算
pL}j
ZTo aggregation of property 财产的总和
0SCW2/o8 agio 差价；贴水
(z J$oRq 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》
o*wC{VP_ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
KT;C RO> 《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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v8[ek@ 《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》
-?w v}o Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%Di 7u- x 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ds$ \vSd agreement for a settlement 授产协议
_h=< _Z agreement for assignment 转让协议
AV[P QI agreement for sale 售卖协议；买卖协议
JIb zh?$aD agreement for sale and purchase 买卖协议
S,Wl)\ agreement for the payment of interest 支付利息协议
b8{h[YJL2 agreement for the repayment of money 还款协议
$:u7Dv}\ agreement of reinsurance 再保险协议
3@TG.)N4 Agricultural Bank of China 中国农业银行
C*y6~AYN# air passenger departure tax 飞机乘客离境税
f-v ND'@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*fvI.cKiGP airport tax 机场税
3w^J"O/T alcohol duty 酒精税
~?`9i>3W~ alienation 让与；让渡；转让
W`/jz/ alimony 生活费；赡养费
j&[3Be'pQ All Ordinaries Index [AOI] 所有普通股指数
J'&B:PZObB all risks 全险；综合险
!/Bw,y ri< All Sales Record for Stock Market 《股票市场成交报告》
)-9w3W1r Allied Capital Resources Limited 新联财务有限公司
mam5 G!$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*Nf4bH%MN allocation letter 拨款信件
^I'Lw allocation of fund 分配款项；预留款项
)> /j&>% allocation of profit 利润分配；溢利分配
^tg6JB;s allocation warrant 拨款令
d%_78nOh" allotment 分配；配股
Qk~0a?#y5 allotment notice 股份配售通知；配股通知
$ - fj rQ allotment of shares 股份分配
~Miin allowable 可获宽免；免税的
{F(-s"1;xO allowable business loss 可扣除的营业亏损
$O~F>.* allowable expenses 可扣税的支出
m['v3m: allowance 免税额；津贴；备抵；准备金
01-\:[{ allowance for debts 债项的免税额
jWv3O&+?X allowance for depreciation by wear and tear 耗损折旧免税额
{GX
&)c4 allowance for funeral expenses 殡殓费的免税额
))CXjwLj; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
M89-*1 allowance for repairs and outgoings 修葺及支出方面的免税额
?`T6CRZhr allowance to debtor 给债务人的津贴
{*<O"|v alteration of capital 资本更改
@ wB'3q}( alternate trustee 候补受托人
d )hzi amalgamation 合并
^aD/ . ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
N}}PlGp$ ambit of charges 征税范围；收费范围
=hugnX<9 amended valuation 经修订的估值
[!:-m61 American Commodities Exchange 美国商品交易所
jsqUMy- American Express Bank Limited 美国运通银行
=N*%f% American Stock Exchange 美国证券交易所
N D e[2 amortization 摊销
5}X<(q( amount due from banks 存放银行同业的款项
anz9lGG# amount due from banks abroad 存放海外银行同业的款项
N. 5KPAvg% amount due from holding companies 控股公司欠款
V
4\^TO`q= amount due from local banks 存放本港银行同业的款项
1%/ NL?8# amount due to banks 银行同业的存款
i^yH?bH @~ amount due to banks abroad 海外银行同业的存款
2{sD*8&` amount due to holding companies 控股公司存款
m|nL!Wc amount due to local banks 本港银行同业的存款
G&%n F4 amount due to outport banks 外埠银行同业的存款
oieQ 2>lYh amount for note issue 发行纸币的款额
~.4W,QLuD amount of bond 担保契据的款额
KB %j ! ? amount of consideration 代价款额
MfNpQ: ]c\ amount of contribution 供款数额
Jv 6nlK` amount of indebtedness 负债款额
~ F?G5cN5 amount of principal of the loan 贷款本金额
t-eKr uj+ amount of rates chargeable 应征差饷数额
0gv3v@QO amount of share capital 股本额
P^K?E amount of sums assured 承保款额
"LP,
T C amount of variation 变动幅度
xJ=ZQ)&] amount of vote 拨款数额
QLF,/" amount payable 应付款额
2<y}91N: amount receivable 应收款额
+K$5t T6b Amsterdam Stock Exchange 阿姆斯特丹证券交易所
XQ0#0<
analysis 分析
u5cV z_S ancillary risk 附属风险
To# E@Nw annual account 周年帐目；周年帐目报表；年度决算；年结
Nh1 e1m? annual accounting date 年结日期
0okO+QU,a annual allowance 每年免税额；年积金；年度津贴；年津
zt)p`kd D annual balance 年度余额
L)k b (TH annual disposable income 每年可动用收入
(<]\,pP0_ annual estimates 周年预算
#51 4a(6 annual fee 年费
pIZLGsu[ annual general meeting 周年大会
,<0Rf annual growth rate 年增率；每年增长率
3r~>~ueZ annual long-term supplement 长期个案每年补助金
u eWR/ annual pensionable emolument 可供计算退休金的年薪
iioct_7,g< annual report 年报
bxd3
Annual Report on the Consumer Price Index 《消费物价指数年报》
9:9N)cNvfX annual return 周年报表；周年申报表；每年报税表格
?$30NK3G Annual Return Rules 《周年报表规则》
.q5J^/kr annual review of consumer prices 每年消费物价回顾
5 4ak <&? annual roll-forward basis 逐年延展方式
r3+<r<gs annual salary 年薪
5YTb7M annual statement 年度报表；年度决算表
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*!+C3 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Q Q^Gd8nQ annuitant 年金受益人
T@K7DkP@ annuity 年金
w|!YoMk+o annuity contract 年金合约
n V!2Dfd annuity on human life 人寿年金
KAj"p9hq+k antecedent debt 先前的债项
_Hz~HoNU ante-dated cheque 倒填日期支票
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3iu!6lC anticipated net profit 预期纯利
L\/u}]dPQ anticipated revenue 预期收入
~
V@xu{ anti-inflation measure 反通货膨胀措施
3o+ KP[A anti-inflationary stance 反通货膨胀立场
L?=#*4t apparent deficit 表面赤字
Hk <X apparent financial solvency 表面偿债能力
d'N(w7-Y apparent partner 表面合伙人
fs2m N1 application for personal assessment 个人入息课税申请书
XPHQAo[(s application of fund 资金应用
r.^0!(d application to release as liquidator and to destruct the books of accounts and documents
9 0 申请免除清盘人职务及毁灭帐簿与文件
1KeJd&e appointed actuary 委任精算师
763E 6,7 appointed auditor 委任核数师；委任审计师
NqiB8hZ~ appointed trustee 委任的受托人
w8AJ#9W appointer 委任人
wb(*7 &eP: apportioned pro rata 按比例分摊
o| z+ !, apportionment 分配；分摊
^?$D .^g Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\]Y\P~n apportionment formula 分摊方程式
l 8O"w& apportionment of estate duty 遗产税的分摊
:3111}>c appraisal 估价；评估
~pHJ0g:t appreciable growth 可观增长
h|J;6Sm@ appreciable impact 显着影响
2x-'>i_|g appreciable increase 可观增长
a~8:rW^ appreciation 增值；升值
qiG]nCq appreciation against other currencies 相对其他货币升值
%/{IssCR7 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
BKa A=Bl appreciation tax 增值税
eP V-yy appropriation 拨款；拨用；拨付
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appropriation account 拨款帐目
bW GyLo, Appropriation Bill 拨款法案
6@"Vqm|HD appropriation-in-aid system 补助拨款办法
Si#"Wn?| approved assets 核准资产
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X4d Xm>*?= approved budget 核准预算
Pk$}%;@v approved charitable donation 认可慈善捐款
W0VA'W approved charitable institution 认可慈善机构
kVV\*"9y approved currency 核准货币；认可货币
fC=fJZU7$ approved estimates 核准预算
Jz~+J*r;]A approved estimates of expenditure 核准开支预算
kmZ.U># approved overseas insurer 核准海外保险人
3x04JE3! approved overseas trust company 核准海外信托公司
th5,HO~ approved pooled investment fund 核准汇集投资基金
*e( :["v approved provident fund scheme 认可公积金计划
Iv 'RLM approved provision 核准拨款
NY4!TOp approved redeemable share 核准可赎回股份
j`>?"1e@x approved regional stock 认可地区性证券
lr 9=OlH approved retirement scheme 认可退休金计划
P YdIP\<V approved subordinated loan 核准附属贷款
xCR;
K]! arbitrage 套戥；套汇；套利
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MnWW arbitrageur 套戥者；套汇者
5,F;j<F arbitrary amount 临时款项
Bj;\mUsk arrangement 措施；安排；协定
}*? yHJ3 arrears 欠款
Lf5%M|o.) arrears of pay 欠付薪酬
[yO=S0 e arrears of revenue 逾期未收税款；逾期未收的帐项
uQeqnGp articles of association 组织章程；组织细则；组织章程细则
m, \i Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
x^zdTMNhw ascertainment of profit 确定利润
I )[`ZVAXR "Asia Clear" “亚洲结算系统”
IO}+[%ptc* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Xy:Gj, @ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
uK$=3[;U/! Asian Development Fund [ADF] 亚洲发展基金
dVvZu% DFp Asian dollar bond 亚洲美元债券
9OPK4- Asian dollar market 亚洲美元市场
Bx+d3 Asian dollar rate 亚洲美元利率
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z- Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
#0}Ok98P Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
)J;ny!^2 asked price 沽盘；喊价；索价；卖方报价
6 a7vlo assessable income 应评税入息
[m~b[ZwES assessable loss 应评税亏损
fr8Xoa%1= assessable profit 应评税利润
ksTzXG8 assessable value 应评税值
.6\T`6H=a assessed profit 估定利润
7*+Km'=M assessed value 经评估价值
YkSuwx@5_q assessment 评税；评定；估价；评税单
r])Z9bbi assessment number 评税编号；估价编号
nHrP>zN assessment of additional tax 补加税评税
:_>\DJ'> assessment of performance 业绩评估；实绩评价
L_E^}^1! Assessor 评税主任
xcHen/4X asset price bubbles 资产价格泡沫
D0f*eSXE{ asset-backed securities 具资产保证的证券
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[4vRzc assets accretion 资产增值
:M@Mmp Ph assets and liabilities 资产与负债
6 4?Pfir6 assets betterment statement 资产递增表；资产改进表
`+oV/:Q3 assets lending 实物放款；有抵押贷款
`GP Q((la assets of the company passing on the death 死者去世时转移的公司资产
- &@]M>r@ assets pledged as security for liabilities 用作负债抵押的资产
iOl%-Y assets portfolio 资产投资组合
' Q\ @19 assets price 资产价格
:*#rRQ>t assets quality 资产质素
>H$;Z$o*( assets realization 资产变现
o1e 4.-xI assets refinancing arrangement 资产再集资安排
3 sl=>;- assets securitization 资产证券化
kmIoJ H5 assets situated outside Hong Kong 在香港以外地方的资产
<F ew<r2 assets stripping 削减资产；拆卖资产
-<|Y 1PQ assets value 资产值
wjL|Z8 assignee 承让人
oBb?"2 ~9 assignment 转让；转让书；转让契
4 ^4d9?c assignment of interest 权益转让
yDzdE; assignment of letters patent and trade mark 专利证书及商标转让
IeZ&7u assignment of property 物业转让；物业转让书
UIQQ \,3 assignment right 转让权
vuXS/ d assignor 转让人
HF]EU !OT associate 有联系的人；有关连人士；相联者；合伙人；联系人
p 7s@%scp Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
tzPC/? associate member 附属会员
h(_P9 E[g associated body corporate 相联法人团体
\WcB 9 associated company 相联公司；联属公司
[ne"
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+)zDA:2Wa" Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Yhe+u\vGs\ 公认会计师公会〔英国〕
" 2 %>M Association of Futures Exchange Brokers 香港期货经纪协会
6eM 6[ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#^Ys{ association of underwriters 承保人组织
^/k , assumption of control 接管
AfN&n= d K assurance 担保；保险；转易；转易书
,6DD=w 0r assurance of interest 权益的转易
}~ rcrm. at 19XX price 按一九ＸＸ年价格计算
7 %3<~'v[ at a discount 按赔价计算；按贴水价格计算；打折扣
m#*h{U$ at a premium 按溢价计算；按升水价格计算
wEE2a56L- at call 通知付款；按通知
i =-8@ at constant market price 按固定市价计算
sllzno2bU at constant price 按固定价格计算
]dq5hkjpU at cost 按成本计算
8-ZUS|7B at current market price 按当时市价计算；按现时市价计算
<.}Ua( at current price 按当时价格计算；按现时价格计算
H/^B.5RYE> at factor cost 按要素成本计算；按生产要素成本计算
BMdSf (l at money-of-the-day price 按付款当日价格计算
6ga5^6W at or better 按指定或较佳价位〔买卖指令〕
kff ZElV at par 按面值计算；平价
BY$[ g13 at sight 见票即付
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IKg at the close 按收市盘
jP+ pA e at the opening 按开市盘
2)=la%Nx attestation 见证；见证条款
U,'EF[t at-the-money option 平价期权
^Z#@3 = attorney 受权人；受托代表人
#Mg lHQO+ attornment 新拥有人承认书
U-eI\Lu attributable profit 可归属利润
3?@?-q2g attributable share value 可归属股份价值
y+ A{Y Auckland Stock Exchange 奥克兰证券交易所
JD ]OIh auction 拍卖
q4k.f_{ auctioneer 拍卖商
{c@G$ audit 审计；核数
@UO}W_0ZD Audit Commission 审计署
}"n7~| Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
9KyZEH;pY 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〕
B Ra{\R^I audit review 帐目审查
9_UN.] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
-6`;},Yr audited account 审计帐目；经审计的帐目
=e {.yggE audited annual account 经审计的周年帐目
nkRK +~> audited balance sheet 经审计的资产负债表
E?cZ bn*>` auditor 核数师；核数主任；审计师
lVoik *,B auditor's certificate 核数师证明书；审计师证明书
ETO$9}x[ auditor's report 核数师报告；审计师报告
@ (>XOj?+ Aussie bond 澳元债券
c" +zgP austerity budget 紧缩预算
#]y5z i Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
O# : &*Mv Australia All Ordinaries Index 澳洲所有普通股票指数
=JW[pRI5a Australian Dollar [AUD] 澳元
AWT"Y4Ie Australian Options Market 澳大利亚期权市场
&{ ZSE^ Australian Securities Commission 澳洲证券事务监察委员会
4jGLAor| Australian Society of Certified Practising Accountants 澳洲执业会计师公会
U(*yL- Australian Stock Exchange 澳大利亚证券交易所
csDQva\ Austrian Schilling [ATS] 奥地利先令
w12}Rn8 authentication 认证；鉴证
=!CU $g authority to purchase 委托购买证；委购书
UOt8Q0)} authorization 认可；核准；授权；授权书
'_ 0 authorization by direction 指示授权
5ITq?%{M authorization by instruction 指令授权
^)0 9OV+hF authorization by warrant 令状授权
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>{jh` authorization of unit trust 单位信托的认可
+ xp* ]a authorized agent 指定代理人
_ B[ WY authorized capital 法定资本
:6D0 j authorized clerk 出市员
^C7C$TZS authorized dealer 认可交易商
c+2sT3).D authorized financial institution 认可财务机构
a+Ab]m8` authorized fund 认可基金
7Cy<m S authorized fund house 获授权的基金公司；认可基金公司
9B=1 Yr[ authorized institution 认可机构
ertBuU authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5un^yRMB- authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@5E,:)T*wR authorized insurer 获授权保险人；获认可承保人
^N- 'xy authorized investment 特准投资项目
PS@ *qTin authorized person 获授权人
R i @`a authorized representative 获授权代表
J633uH}} authorized share capital 法定股本
7W|Zq6p i automated quotation system 自动报价系统
=9$mbn
r Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
'zxoRc-b@N 自动交易系统〔香港期货交易所有限公司〕
oH X$k{6 automatic adjustment mechanism 自动调整机制
uR_F,Mp?%u automatic adjustment system 自动调整系统
/_*>d) Automatic Clearing House 自动票据交换所
wa ky<w, automatic exchange rates accumulation system 自动化汇率累集系统
X#ZgS!Mn Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5)M 2r!\ automatic teller machine [ATM] 自动柜员机
{/|qjkT&W autopay 自动转帐
eFFc 9'o available assets 可用资产
J(s;$ PG available fiscal reserve 现存财政储备
6I>^Pf'ND available profit 可用利润
/g76Hw>H Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
!` 26\@1 average 平均；平均数；海损
@G*. 1;jO average basic salary 平均基本薪金
MhxDV d average consumer expenditure 平均消费开支；一般消费开支
c AEok P average cost 平均成本
au$" B/ average cost of land production 增辟土地平均成本
AVFjBybu9 average daily turnover 平均每日成交额
J@]k% h average daily wage rate 平均每日工资率
w4 %AJmt average expenditure pattern 平均开支模式
{Uq:Xw average growth rate 平均增长率
,S!w'0k|n average net fixed assets 固定资产平均净值
CW`!}yu% average of relatives 相对价格平均数
f Iy]/ average price 平均价格
2d`c! average propensity to consume 平均消费倾向；一般消费倾向
@;Y~frT average propensity to save 平均储蓄倾向；一般储蓄倾向
_u5 dC average rate 平均率
2f,2rW^i average revenue 平均收入；平均收益
%Q~CB7ILK average stock 平均库存；平均存货
j O8k6<l average yearly rent 平均年租
Lgi[u"Du avoidance of double taxation 避免双重课税
_~M^ uW^ l avoidance of tax 避税
