A:
9P 7^*f:E A share Ａ股；甲类股份
; "R1>tw3) abatement of tax 减税；减扣免税额
7kT&}`g. ABN AMRO Bank N.V. 荷兰银行
G*y!
Q above-the-line expenditure 线上项目支出；经常预算支出
50E?K! above-the-line receipt 线上项目收入；经常预算收入
l>t0 H($ ABSA Asia Limited 南非联合亚洲有限公司
+m >)q4 e absolute change 绝对数值变更
:4\=xGiY absolute expenditure 实际开支
J]-z7<j'] absolute guideline figure 绝对准则数字
Md5|j0#p absolute interest 绝对权益
FdcmA22k* absolute order of discharge 绝对破产解除令
pPD }>q absolute profit margin 绝对利润幅度
xj#anr absolute value 实值；绝对值
=1SG^r p absolutely vested interest 绝对既得权益
L \%zNPLS absorbed cost 已吸收成本；已分摊成本
y$Rh$e K absorption 吸收；分摊；合并
N"zg)MsX absorption rate 吸收率；摊配率；分摊率
EvJ<X,B o ACB Finance Limited 亚洲商业财务有限公司
~! iZn acceptable form of reciprocity 合理的互惠条件
Acl?w }Y acceptable rate 适当利率；适当汇率
r:~ q { acceptance agreement 承兑协议
iTu~Y<'m acceptance for honour 参加承兑
c|2+J :}p acceptor 承兑人；接受人；受票人
^VOA69n>$ acceptor for honour 参加承兑人
tbm/gOBw accident insurance 意外保险
YLU.]UC Accident Insurance Association of Hong Kong 香港意外保险公会
. l>. accident insurance scheme 意外保险计划
:|z.F+-/ accident year basis 意外年度基准
=cwdl7N&I accommodation 通融；贷款
~:xR0dqx accommodation bill 通融票据；空头票据
25H=RTw accommodation party 汇票代发人
CU+H`-+"J account balance 帐户余额；帐户结余
86f8b{_e" account book 帐簿
<t"KNKI account collected in advance 预收款项
P Jn| account current book 往来帐簿
eelkK,4 account of after-acquired property 事后取得的财产报告
c`agrS:P account of defaulter 拖欠帐目
? `+G0VT account payable 应付帐款
9cJ1J7 y account payee only [A/C payee only] 只可转帐；存入收款人帐户
t wr-+rm2 account receivable 应收帐款
|e+r|i] account receivable report 应收帐款报表
0/4"Jh$t account statement 结单；帐单；会计财务报表
' u84d= *l account title 帐户名称；会计科目
2 ,^ U8/ accountant's report 会计师报告
i[O{ M`Z% Accountant's Report Rules 会计师报告规则
o ?`LZd:{ accounting and auditing procedure 会计与审计程序；会计与核数程序
j FH wu* Accounting Arrangements 《会计安排》
x
T{ s%wE accounting basis 会计基础
Id<O/C accounting by Official Receiver 破产管理署署长呈交的帐目
k"pN Accounting Circular 《会计通告》
*a2-Vte accounting class 会计类别
k+% c8w 9 accounting date 记帐日期；会计结算日期
gnWEsA\! accounting for money 款项核算
G ]k+0&X Accounting Officer 会计主任
xhw0YDGzf accounting period 会计报告期；会计期
3cSP1=$* accounting policy 会计政策；会计方针
*Me&> "N" accounting practice 会计惯例
HU47 S accounting principle 会计准则
Nq >"vEq) accounting record 会计记录
zk^uS # accounting report 会计报告
Uip-qWI Accounting Services Branch [Treasury] 会计事务部〔库务署〕
]z#9)i_l3 Accounting Society of China 中国会计学会
H9Dw#.em accounting statement 会计报表
<HXzcWQ$ accounting system 会计制度；会计系统
"x4} FQ accounting transaction 会计事项；帐务交易
T%TfkQ__d accounting treatment 会计处理
>^bSjE accounting year 会计年度
,\ 'E<O2T accretion 增值；添加
$X ]t}= accrual 应计项目；应累算数目
go!jx6~ ;x accrual basis 应计制；权责发生制
hEk0MY accrual basis accounting 应计制会计；权责发生制会计
=EQaZ8k accrue 应累算；应计
rk7d7`V accrued benefit 应累算利益
ZO*?02c accrued charges 应计费用
r3mmi5 accrued cumulative preference share dividend 应累算的累积优先股股息
l " , X accrued expenses 应累算费用
16|miK[@ accrued interest payable 应付利息；应计未付利息
o! Y61S( accrued interest receivable 应收利息；应计未收利息
xWxgv;Ah accrued right 累算权益
Rl[SqmnI)@ accruing profit 应累算的利润
u_'XUJ32! accumulated fiscal reserve 累积财政储备
)tp;2rJ/ accumulated profit 累积利润；滚存溢利
3 \Tqs accumulated reserve 累积储备
3(
o~|% accumulation of surplus income 累积收益盈余
s#4 Q?<65u acquired assets 既得资产
%j.
*YvveW acquisition 收购；购置；取得
#QM9!k@9k acquisition cost 购置成本
=j^wa') acquisition expenses 购置费用
#``Alh8 acquisition of 100% interest 收购全部股权
g=Bge) acquisition of control 取得控制权
1{$=N 2U acquisition of fixed assets 购置固定资产
Y5R|)x acquisition of shell “买壳”
rvRIKc|}l acquisition price 收购价
/:+MUw7~ act of God 天灾
v%4zP%4Ak[ acting partner 执事合伙人
* amZ active market 买卖活跃的市场；交投畅旺的市场；旺市
4Pkl()\c active partner 积极参与的合伙人
:} N;OS _ active trading 交投活跃
}:1*@7eR actual circulation 实际流通
6SP!J*F actual cost 实际成本
['DYP-1J actual expenditure 实际开支；实际支出
fIii actual income 实际入息；实际收入；实际收益
yGE)E BH actual market 现货市场
:S=!]la0h actual price 现货价；实际价格
%~E Oq\& actual profit 实际利润
}@<R u actual quotation 实盘；实际价位；实际报价
L ',7@W actual year basis 按实际年度计算
TFYp=xK( actuals 实货
sL4+O P- actuarial investigation 精算调查
/ULO#CN?; actuarial principle 精算原则
$LHF=tYS actuarial report 精算师报告
7i0; Ss* Actuarial Society of Hong Kong 香港精算学会
r [4dGt actuarial valuation 精算师估值
,nGZ( EBD actuary 精算师
@tVl8]y ad referendum agreement 暂定协议；有待覆核的协定
+x)x&;B)/ ad valorem duty 从价税；按值征税
h{.x:pPXy ad valorem duty system 从价税制
Hq0O!Z v ad valorem fee 从价费
ey ?pa T ad valorem tariff 从价关税
1( vcM additional allowance 额外免税额
iL;{]A'0 additional amount for unexpired risk 未过期风险的额外款额
0ra+MQBg additional assessable profit 补加应评税利润
I7?s+vyds additional assessment 补加评税
s&D>' J additional commitment 额外承担
:~LOw}N!aQ additional commitment vote 额外承担拨款
Po7oo9d additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)Kg _E6 additional dependent parent allowance 供养父母额外免税额
2U rE>_ additional provision 额外拨款
XT{o
]S~nq additional stamp duty 附加印花税
41 #YtZ additional tax 补加税罚款；补加税款
r`A|2(h5B Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
4\iy{1{E,C adjudged bankrupt 被裁定破产
t r$d? adjudicated bankrupt 裁定破产人
Bs';!,= adjudication fee 裁定费；评定印花税额手续费；评估契据费
.Dt.7 G adjudication of bankruptcy 裁定破产；宣告破产
=0_((eXwf adjudication of insolvency 裁定无力偿还债务
l( uV@_3 adjusted actual 经调整的实数；调整后的实数
)@E'yHYO> adjusted current assets 经调整的流动资产；调整后的流动资产
sV-UY!
adjusted figure 经调整的数字；调整后的数额
!WNO!S0/ j adjusted liabilities 经调整的负债；调整后的负债
szas(7kDS adjusted loss 经调整的亏损；调整后的亏损
n~'cKy )m 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
$x;(C[ adjusted profit 经调整的利润；调整后的利润
&O|qx~( adjusted surplus 经调整的盈余额；调整后的盈余额
UmOK7SPi adjusted value 经调整的价值；调整后的价值
pL`)^BJ adjustment 调整；修订；理算〔保险〕
z2god 1" adjustment centre 调剂中心
91:TE8?Z adjustment lag 调整过程的时间差距；调整时差
Pw/$
}Q9 X adjustment mechanism 调整机制
NY\-p=3c7= adjustment of loss 亏损调整
[WBU _ adjustment process 调整过程；调整程序
L] 3gHq adjustment range 调整幅度
UjcKvF administered exchange rate 受管制汇率
'$Fu3%ft Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
s,]z6L0 administration expenses 行政费用
r)Fd3)e administration fee 手续费；行政费
A1/[3Bz administration in bankruptcy 破产管理
g7O ,
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.7r$jmuFs administrator 管理人；遗产管理人
L l'!aar, administrator of the estate 遗产管理人
MRL, #+VxA admission of debt 债项承认书
MD=VR(P?eq admission of proof 接纳债权证明
kG|pM54:^ advance 放贷款项；垫付款项；预支款项；预付款项
oLz9mqp2% advance account 暂支帐目；预付款帐户
`%Uz0h F advance compensation 预付补偿金
fqS
cf}s advance from shareholder 股东垫款
2mVLR;s{_ advance pending reimbursement 预支以待日后付还
~ZXAW~a} advanced economy 先进经济体系
7T@"2WYat advancement 预付；预付财产
~AG."<} advances warrant 垫款令
u@$pOLI advancing 贷出
)0 xEI adverse balance 逆差
aIABx!83> adverse exchange 逆汇
NZ?| #5 3 advertisement addressed to shareholders 在报章刊登的致股东通告
.47tj`L advice for collection 托收通知书
N6* v!M+ advice of drawing 提款通知书；汇票通知书
.W q " advice of payment 付款通知
~L=Idt!9 Advisory Committee [Securities and Futures Commission]
jj*e.t:F 谘询委员会〔证券及期货事务监察委员会〕
7COJ.rA Advisory Committee on Diversification 经济多元化谘询委员会
Mv^ G%zg2 affidavit 誓章；遗产申报誓章
?jRyw(Q affidavit of no receipt 述明无收款的誓章
?UV ^6 affiliate 联号；联营公司；附属公司
J t,7S 4JL affiliated company 附属公司；联号；联营公司
rC FTch" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
x:WxEw>R affordability 负担能力
_HkB+D0v African Development Bank [AfDB] 非洲开发银行
w-(^w9_e after-acquired property 事后取得的财产
gC}D0l[ after-hours dealing 市后交易
'P5|[du+ after-tax profit 税后盈利；税后利润；税后溢利
=| M[JPr agency agreement 代理协议
20p/p~ < agency expenses 代理机构的开支
(8/Qt\3jv agency fee 代理费
y yVv@ Agency Law 《代理法》
%Lwd1'C% agent 代理人；承销人
3O!TVSo agent of company 公司代理人
g&6O*vx agent's fee 代理人费；经纪费
_Q3Ad>,U aggregate 总计；总数；总体数字
W mT(>J BO aggregate amount 总款额；总额
Z,bv D'u aggregate assets and liabilities 总体资产与负债
\qh
-fW; # aggregate at constant price 按固定价格计算的总体数字
.4-I^W"1 aggregate demand 总需求
FI|@=l; _ aggregate gross position 总持仓量
zO07X*Bw aggregate limit 总限额
(6S f#M aggregate of salaries tax 合计薪俸税
^XQr`CqI aggregate performance 总体表现；总体业绩
V`z2F'vT aggregate supply 总体供应
H<6/i@ly aggregate surplus 总盈余
,0R2k `m! aggregate total 整体总额
W!G2$e6 aggregate value 总值；合计价值
pr(16P aggregated basis 合计基准
CF k^(V" aggregated net chargeable income 合计应课税入息实额
N}2xt)JZz aggregation 合并计算；合计；总和
Fl^}tC aggregation of incomes of husband and wife 夫妇入息合并计算
Y8yRQ z u aggregation of property 财产的总和
* 5Y.9g3)Q agio 差价；贴水
KU}HVM{ 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》
Kzd`|+?'`M Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
h7 H#sL[^ 《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》
'of5v6:8 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
StuDtY 《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》
\PB ~ 6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
044*@a5f 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[ZP8[Zl'? agreement for a settlement 授产协议
zu
Jl #3YP agreement for assignment 转让协议
(SlrV8; agreement for sale 售卖协议；买卖协议
gB?~!J? agreement for sale and purchase 买卖协议
~CB6+t> agreement for the payment of interest 支付利息协议
iEf 6oM agreement for the repayment of money 还款协议
tT;=l[7% agreement of reinsurance 再保险协议
$ N#f)8v Agricultural Bank of China 中国农业银行
' 1aU0< air passenger departure tax 飞机乘客离境税
f uxBoB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
"A_W U| airport tax 机场税
>cPB:kD' alcohol duty 酒精税
w*Gv#B9G alienation 让与；让渡；转让
3 TN?yP) alimony 生活费；赡养费
M7(vI4V All Ordinaries Index [AOI] 所有普通股指数
0Up@+R2 all risks 全险；综合险
%q@eCN All Sales Record for Stock Market 《股票市场成交报告》
2\z "6 Allied Capital Resources Limited 新联财务有限公司
Pe !eID8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
i7[CqObzc allocation letter 拨款信件
Q\~4J1 allocation of fund 分配款项；预留款项
M_2[Wypw allocation of profit 利润分配；溢利分配
e,}]K'!t allocation warrant 拨款令
.FnO allotment 分配；配股
1;l&ck-Gg/ allotment notice 股份配售通知；配股通知
:fr 2K allotment of shares 股份分配
A 2b
C5lA allowable 可获宽免；免税的
!t["pr\
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I,r 3.2u allowable expenses 可扣税的支出
%&yD^ q_ allowance 免税额；津贴；备抵；准备金
qYW{$K allowance for debts 债项的免税额
=Po!\[SBU allowance for depreciation by wear and tear 耗损折旧免税额
OKp(A allowance for funeral expenses 殡殓费的免税额
IA|V^Wmt; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
pX]*&[X? allowance for repairs and outgoings 修葺及支出方面的免税额
{37DrSOa allowance to debtor 给债务人的津贴
S< <xlW alteration of capital 资本更改
| *N.SS alternate trustee 候补受托人
OjCT*qyU< amalgamation 合并
Y'n TyH ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
HB4Hz0Fa ambit of charges 征税范围；收费范围
[e d%"f amended valuation 经修订的估值
HB$*xS1 American Commodities Exchange 美国商品交易所
! G%LY Hx American Express Bank Limited 美国运通银行
8Us5O i American Stock Exchange 美国证券交易所
k})Ag7c amortization 摊销
<=V2~
asB amount due from banks 存放银行同业的款项
$.}fL;BzVz amount due from banks abroad 存放海外银行同业的款项
ih?_ fW amount due from holding companies 控股公司欠款
+0=u ] amount due from local banks 存放本港银行同业的款项
*0y+=,"QU amount due to banks 银行同业的存款
Y]b5qguK amount due to banks abroad 海外银行同业的存款
A>$VkGo amount due to holding companies 控股公司存款
:YB:)wV,P amount due to local banks 本港银行同业的存款
ML0o :8Bd\ amount due to outport banks 外埠银行同业的存款
e:V(kzAY; amount for note issue 发行纸币的款额
A^JeB<,
5a amount of bond 担保契据的款额
<> f amount of consideration 代价款额
M%:ACLYP amount of contribution 供款数额
f{l g{gA( amount of indebtedness 负债款额
LS ?hb)7 amount of principal of the loan 贷款本金额
`"M=Z Vk amount of rates chargeable 应征差饷数额
A==P?,RG amount of share capital 股本额
GljxYH"]# amount of sums assured 承保款额
0K, *FdA amount of variation 变动幅度
qyc:;3?wm amount of vote 拨款数额
GD|uU amount payable 应付款额
)vsiX}3 amount receivable 应收款额
K,' ]G&K Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,:-S<]fS{_ analysis 分析
(^eSm]< ancillary risk 附属风险
IR>^U annual account 周年帐目；周年帐目报表；年度决算；年结
!xMyk>%2 annual accounting date 年结日期
I?"cEp annual allowance 每年免税额；年积金；年度津贴；年津
_{,e-_hYM annual balance 年度余额
fk P@e3
annual disposable income 每年可动用收入
`6!l!8
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ReP7c3D>p annual fee 年费
Qg?^%O' annual general meeting 周年大会
#H B]qa annual growth rate 年增率；每年增长率
!l_ 1r$ annual long-term supplement 长期个案每年补助金
A75IG4] annual pensionable emolument 可供计算退休金的年薪
Y-n* K' annual report 年报
GS~jNZx Annual Report on the Consumer Price Index 《消费物价指数年报》
%Md;=,a:6 annual return 周年报表；周年申报表；每年报税表格
oj@B'j Annual Return Rules 《周年报表规则》
5_M9 T 3 annual review of consumer prices 每年消费物价回顾
CIQ o2~G annual roll-forward basis 逐年延展方式
Hw<t>z
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br <,? annual statement 年度报表；年度决算表
? YX2CJ6N 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
g!D?Yj4 annuitant 年金受益人
PR~ho&! annuity 年金
u I-te~] annuity contract 年金合约
"sf8~P9qy annuity on human life 人寿年金
^Ebaq`{V\' antecedent debt 先前的债项
x!MYIaZ7 ante-dated cheque 倒填日期支票
.BlGV 2@^# anticipated expenditure 预期开支
T\b
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tp_*U, anticipated revenue 预期收入
]gkI:scPA anti-inflation measure 反通货膨胀措施
kwZ 8q-0 anti-inflationary stance 反通货膨胀立场
|> G tClL apparent deficit 表面赤字
3Zdkf]Gh apparent financial solvency 表面偿债能力
>va#PFHA apparent partner 表面合伙人
w^NE`4 - application for personal assessment 个人入息课税申请书
`>'E4z]-_ application of fund 资金应用
HlPf application to release as liquidator and to destruct the books of accounts and documents
N(]6pG= 申请免除清盘人职务及毁灭帐簿与文件
Lwk Z (Tt
appointed actuary 委任精算师
I 8`@Srw8 appointed auditor 委任核数师；委任审计师
MH`f!%c appointed trustee 委任的受托人
P$ Xi g appointer 委任人
k%/Z.4vQG apportioned pro rata 按比例分摊
qWtvo';3 apportionment 分配；分摊
c&AA< 6pkv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
O| #^ &d apportionment formula 分摊方程式
)fpZrpLXE apportionment of estate duty 遗产税的分摊
hPx=3L$ appraisal 估价；评估
: UD<1fh appreciable growth 可观增长
sk $MJSE
~ appreciable impact 显着影响
}Hrm/Ni appreciable increase 可观增长
WWc{]R^D appreciation 增值；升值
CG@ LYN appreciation against other currencies 相对其他货币升值
e[yk'E appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%-i2MK'A appreciation tax 增值税
{*`qL0u]^ appropriation 拨款；拨用；拨付
3uz@JY"mK appropriation account 拨款帐目
!V$m!i; Appropriation Bill 拨款法案
PE|_V appropriation-in-aid system 补助拨款办法
d>)*!l2,C approved assets 核准资产
4rc4}Yu,JI approved basket stock 认可一篮子证券
STL_#|[RM approved budget 核准预算
8{@|M l approved charitable donation 认可慈善捐款
5pI2G approved charitable institution 认可慈善机构
i(2s"Uww, approved currency 核准货币；认可货币
tqAh &TW3+ approved estimates 核准预算
; GRSe approved estimates of expenditure 核准开支预算
h:<p EL approved overseas insurer 核准海外保险人
: 7<spd(%" approved overseas trust company 核准海外信托公司
D^]7/w:$- approved pooled investment fund 核准汇集投资基金
{2}O\A approved provident fund scheme 认可公积金计划
7pMrYIP approved provision 核准拨款
V?t^ J7{' approved redeemable share 核准可赎回股份
\e T0d< approved regional stock 认可地区性证券
U{} bx approved retirement scheme 认可退休金计划
9 h<]; approved subordinated loan 核准附属贷款
fl!8 \4 arbitrage 套戥；套汇；套利
6OF&Q`*4 arbitrageur 套戥者；套汇者
ib0M$Y1tIS arbitrary amount 临时款项
`! kO yh:X arrangement 措施；安排；协定
CQW#o_\ arrears 欠款
{l%O f arrears of pay 欠付薪酬
,H2[["1DH arrears of revenue 逾期未收税款；逾期未收的帐项
[: articles of association 组织章程；组织细则；组织章程细则
81O`#DfZ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Z[R E | l{ ascertainment of profit 确定利润
=[FNZ:3 "Asia Clear" “亚洲结算系统”
200/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
kKr7c4q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
y>3Zh5= Asian Development Fund [ADF] 亚洲发展基金
3u^U\xB Asian dollar bond 亚洲美元债券
Jv %, v? Asian dollar market 亚洲美元市场
\ty{KAc & Asian dollar rate 亚洲美元利率
?"N , d o Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
btJ: Wt} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$5jQm,V$K asked price 沽盘；喊价；索价；卖方报价
>Olg
lUzA assessable income 应评税入息
oa? bOm assessable loss 应评税亏损
y$Sn3_9 V assessable profit 应评税利润
) kfA5xi[ assessable value 应评税值
W Id"2W3M assessed profit 估定利润
N BwxN assessed value 经评估价值
SS[jk assessment 评税；评定；估价；评税单
zp:kdN7!^ assessment number 评税编号；估价编号
ARGtWW~: assessment of additional tax 补加税评税
C}<j 8a? assessment of performance 业绩评估；实绩评价
3vfm$sx@ Assessor 评税主任
uPr'by asset price bubbles 资产价格泡沫
2w>WS# asset-backed securities 具资产保证的证券
PTW P7A[ assets accretion 资产增值
[f iB!G ]? assets and liabilities 资产与负债
!1$Q Nxgi assets betterment statement 资产递增表；资产改进表
/bv1 R5 assets lending 实物放款；有抵押贷款
Q0K2md_%x assets of the company passing on the death 死者去世时转移的公司资产
7xTgG!>v assets pledged as security for liabilities 用作负债抵押的资产
\
$ ;E, assets portfolio 资产投资组合
RZ-=UIf assets price 资产价格
w=Ac/ 12 assets quality 资产质素
<u]M):b3 assets realization 资产变现
?`bi8 Ck assets refinancing arrangement 资产再集资安排
N DZ :`D assets securitization 资产证券化
1@rI4U@D assets situated outside Hong Kong 在香港以外地方的资产
v;AsV`g assets stripping 削减资产；拆卖资产
}:<`L\8q\ assets value 资产值
4$#nciAe assignee 承让人
t gSl (. assignment 转让；转让书；转让契
Anr''J&9`H assignment of interest 权益转让
UmUw>+A assignment of letters patent and trade mark 专利证书及商标转让
SR)G!9z_/ assignment of property 物业转让；物业转让书
>?aPX C assignment right 转让权
{AUhF}O assignor 转让人
mSF>~D1_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
VW: WB.K$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Q>Voa&tYn associate member 附属会员
.<%2ON_ associated body corporate 相联法人团体
^aYlu0Wm associated company 相联公司；联属公司
kH/u]+_ associated corporation 相联法团
W/DSj : Association of Chartered Certified Accountants [ACCA] [United Kingdom]
y.P Wh<d I 公认会计师公会〔英国〕
}K':tX? Association of Futures Exchange Brokers 香港期货经纪协会
z* n Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
*(wkgn association of underwriters 承保人组织
> Dy<@e assumption of control 接管
ix4O -o{ assurance 担保；保险；转易；转易书
{9:[nqX assurance of interest 权益的转易
B3|h$aKC at 19XX price 按一九ＸＸ年价格计算
O{b<UP'85 at a discount 按赔价计算；按贴水价格计算；打折扣
o81RD#>E) at a premium 按溢价计算；按升水价格计算
fy]z<SPhVJ at call 通知付款；按通知
1Tl^mS~k at constant market price 按固定市价计算
4efIw<1_ at constant price 按固定价格计算
$/*1 9 e~ at cost 按成本计算
HYU-F_|N=
at current market price 按当时市价计算；按现时市价计算
uq?(( at current price 按当时价格计算；按现时价格计算
t|-TG\Q X at factor cost 按要素成本计算；按生产要素成本计算
j3>0oe! at money-of-the-day price 按付款当日价格计算
g~E N3~ at or better 按指定或较佳价位〔买卖指令〕
7X
4 /6]* at par 按面值计算；平价
s8BfOl - at sight 见票即付
DwSB(O#X at the close 按收市盘
DEJ0<pnQr at the opening 按开市盘
i!0w? /g9 attestation 见证；见证条款
RN:VsopL at-the-money option 平价期权
BNi6I\wa attorney 受权人；受托代表人
7Z%EXDm4/c attornment 新拥有人承认书
pRR1k? attributable profit 可归属利润
m8M2k a attributable share value 可归属股份价值
= VIU
Auckland Stock Exchange 奥克兰证券交易所
%G6Q+LMwm auction 拍卖
%!DdjC&5* auctioneer 拍卖商
A c^hZ.qPz audit 审计；核数
QguRU|y Audit Commission 审计署
7`eg ;s^ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(<GBh Nj=c 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〕
CCoT audit review 帐目审查
HGycF|]2 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?{=& R o audited account 审计帐目；经审计的帐目
p>M8:, audited annual account 经审计的周年帐目
m\*;Fx audited balance sheet 经审计的资产负债表
<MK4# I1I auditor 核数师；核数主任；审计师
+ vf~s ^ auditor's certificate 核数师证明书；审计师证明书
;OC~,?O5 auditor's report 核数师报告；审计师报告
7`xeuK Aussie bond 澳元债券
Z4ekBdmCL austerity budget 紧缩预算
(F=/r] Q Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
m[aBHA^g Australia All Ordinaries Index 澳洲所有普通股票指数
iA.:{^_)09 Australian Dollar [AUD] 澳元
om_UQgC@r Australian Options Market 澳大利亚期权市场
h]6m+oPW Australian Securities Commission 澳洲证券事务监察委员会
j(aok5:e Australian Society of Certified Practising Accountants 澳洲执业会计师公会
kPRG^Ox8e Australian Stock Exchange 澳大利亚证券交易所
6&oaxAp<s Austrian Schilling [ATS] 奥地利先令
FYBW3y+AF& authentication 认证；鉴证
% 9 Jx| authority to purchase 委托购买证；委购书
gvzBV
+3' authorization 认可；核准；授权；授权书
B1^9mV'O authorization by direction 指示授权
r4MPs-}oF authorization by instruction 指令授权
>o/+z18x authorization by warrant 令状授权
B`<a ~V authorization of unit trust 单位信托的认可
]mzghH:E authorized agent 指定代理人
Mo'6<"x authorized capital 法定资本
9U]3B)h%m authorized clerk 出市员
D9yAq' k$ authorized dealer 认可交易商
mETGYkPUa authorized financial institution 认可财务机构
C[ma!he authorized fund 认可基金
hqDnmzG authorized fund house 获授权的基金公司；认可基金公司
\u4`6EYF ? authorized institution 认可机构
yC&u^{~BC authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
+HDfEo T authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
$I0&I[_LzK authorized insurer 获授权保险人；获认可承保人
M4H~]Ftn authorized investment 特准投资项目
r;n^\[Ov0, authorized person 获授权人
:<p3L!?8y authorized representative 获授权代表
1S{AGgls5 authorized share capital 法定股本
E\5Cf2Ox automated quotation system 自动报价系统
)# os!Ns_A Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
tl 6x@%\ 自动交易系统〔香港期货交易所有限公司〕
x@*RF:\} automatic adjustment mechanism 自动调整机制
TI5<'
U) automatic adjustment system 自动调整系统
k,,Bf-?
Automatic Clearing House 自动票据交换所
D[p_uDIz automatic exchange rates accumulation system 自动化汇率累集系统
l=&\luNz Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ZrNBkfe : automatic teller machine [ATM] 自动柜员机
qV{iUtYt autopay 自动转帐
g:oB j6$
q available assets 可用资产
`g}po%k available fiscal reserve 现存财政储备
@| 2sF available profit 可用利润
'"m-kor Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
f]4j7K!e] average 平均；平均数；海损
r }S>t~p: average basic salary 平均基本薪金
Zdfruzl&` average consumer expenditure 平均消费开支；一般消费开支
]Uj7f4)k average cost 平均成本
aG&t gD{ average cost of land production 增辟土地平均成本
OC6v%@xa average daily turnover 平均每日成交额
uqHI /4 average daily wage rate 平均每日工资率
;$Pjl8\ average expenditure pattern 平均开支模式
d~abWBgC` average growth rate 平均增长率
\x=j average net fixed assets 固定资产平均净值
Bo +Yu(|cL average of relatives 相对价格平均数
Je*hyi7 average price 平均价格
}PUY~
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^ *1hz< average propensity to save 平均储蓄倾向；一般储蓄倾向
(jI _Dk; average rate 平均率
#O1%k;BL average revenue 平均收入；平均收益
Oa-(Xp,n# average stock 平均库存；平均存货
RW`+F|UbE average yearly rent 平均年租
T9NTL\; avoidance of double taxation 避免双重课税
b QgtZHO avoidance of tax 避税
