A:
CYrL|{M] A share Ａ股；甲类股份
`P z !H abatement of tax 减税；减扣免税额
Y*}Sq|y ABN AMRO Bank N.V. 荷兰银行
H1?1mH above-the-line expenditure 线上项目支出；经常预算支出
K5.C*|w above-the-line receipt 线上项目收入；经常预算收入
iuHG9 #n ABSA Asia Limited 南非联合亚洲有限公司
;%j t;Xv9 absolute change 绝对数值变更
/ BIPLDN6 absolute expenditure 实际开支
If&p$pAH? absolute guideline figure 绝对准则数字
C3_*o>8 absolute interest 绝对权益
M}5 C;E* absolute order of discharge 绝对破产解除令
gN]`$==c[ absolute profit margin 绝对利润幅度
MW$9, [ absolute value 实值；绝对值
}dXL= ul absolutely vested interest 绝对既得权益
v %FVz absorbed cost 已吸收成本；已分摊成本
lpp'.HTP absorption 吸收；分摊；合并
,DE%p
+q absorption rate 吸收率；摊配率；分摊率
So8P 8TCK ACB Finance Limited 亚洲商业财务有限公司
U Jm`GO acceptable form of reciprocity 合理的互惠条件
]D UH_<3"E acceptable rate 适当利率；适当汇率
[]2G N{m acceptance agreement 承兑协议
z H \*v' acceptance for honour 参加承兑
nu3 A'E`'k acceptor 承兑人；接受人；受票人
Z?x]HB`r acceptor for honour 参加承兑人
{[9^@k accident insurance 意外保险
' qM 3.U Accident Insurance Association of Hong Kong 香港意外保险公会
q(r2 \ accident insurance scheme 意外保险计划
p5H Mg\hT accident year basis 意外年度基准
*"4<&F
S accommodation 通融；贷款
FCe503qND$ accommodation bill 通融票据；空头票据
X!
]~]%K$y accommodation party 汇票代发人
9]Ym P8 account balance 帐户余额；帐户结余
e!-'O0-Kw account book 帐簿
>'T%=50YH account collected in advance 预收款项
;I7Z*'5! account current book 往来帐簿
k
Z3tz?Du account of after-acquired property 事后取得的财产报告
;4_n:XUgo; account of defaulter 拖欠帐目
~J2Q0 Jv account payable 应付帐款
9qW,I|G account payee only [A/C payee only] 只可转帐；存入收款人帐户
@1 +/r? b account receivable 应收帐款
WIGb7}e gR account receivable report 应收帐款报表
t!=S[ account statement 结单；帐单；会计财务报表
<7&b|f$CL account title 帐户名称；会计科目
vK{K#{ accountant's report 会计师报告
"_l[4o[D Accountant's Report Rules 会计师报告规则
0PfFli`2; accounting and auditing procedure 会计与审计程序；会计与核数程序
@< PL Accounting Arrangements 《会计安排》
4Oy
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|s^ar8)=) accounting by Official Receiver 破产管理署署长呈交的帐目
vLke,MKW Accounting Circular 《会计通告》
fU}w81oe accounting class 会计类别
i!HGM=f accounting date 记帐日期；会计结算日期
#X8[g _d/ accounting for money 款项核算
TXa XJIp Accounting Officer 会计主任
4| e#b(! accounting period 会计报告期；会计期
Ov|j{}=L=9 accounting policy 会计政策；会计方针
]@P*&FRcZ accounting practice 会计惯例
DEs?xl]zO accounting principle 会计准则
/{U{smtdFl accounting record 会计记录
` WB|h)Y accounting report 会计报告
l>iU Q&V Accounting Services Branch [Treasury] 会计事务部〔库务署〕
96.Wfx Accounting Society of China 中国会计学会
<#Lw.;(U;k accounting statement 会计报表
h>/ViB@"W| accounting system 会计制度；会计系统
vuZ <'?Nm accounting transaction 会计事项；帐务交易
L~$RF {$ accounting treatment 会计处理
oN$ZZk
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G](K2= accretion 增值；添加
mOB\ `&h5 accrual 应计项目；应累算数目
Lv4=-mWv&0 accrual basis 应计制；权责发生制
bDo'hDmW accrual basis accounting 应计制会计；权责发生制会计
J53;w:O accrue 应累算；应计
~V&R eW/ accrued benefit 应累算利益
'YG`/@n; accrued charges 应计费用
^ \?9 W accrued cumulative preference share dividend 应累算的累积优先股股息
-^5R51 accrued expenses 应累算费用
>guQY I@4, accrued interest payable 应付利息；应计未付利息
YZ >cE# accrued interest receivable 应收利息；应计未收利息
g)9/z accrued right 累算权益
-0`hJ_( accruing profit 应累算的利润
n`,Q: accumulated fiscal reserve 累积财政储备
O>G P>U?] accumulated profit 累积利润；滚存溢利
Rv-o__C! accumulated reserve 累积储备
39j d}]e accumulation of surplus income 累积收益盈余
#r:`bQ0; acquired assets 既得资产
$ T4PC5. acquisition 收购；购置；取得
.+|DN"PgJ acquisition cost 购置成本
hLvv:C@ acquisition expenses 购置费用
Vk (bU=w acquisition of 100% interest 收购全部股权
5dF= DCZ acquisition of control 取得控制权
,7(/Il9 acquisition of fixed assets 购置固定资产
`O{Uz?#*x acquisition of shell “买壳”
<@A^C$g acquisition price 收购价
"!tB";n act of God 天灾
Mb>XM7}PU acting partner 执事合伙人
+7^Ul6BB#K active market 买卖活跃的市场；交投畅旺的市场；旺市
ttnXEF active partner 积极参与的合伙人
3(:mRb} active trading 交投活跃
v,+@
U6i actual circulation 实际流通
0Nu]N)H5<l actual cost 实际成本
,&=`T 7i actual expenditure 实际开支；实际支出
_iu |*h1y actual income 实际入息；实际收入；实际收益
r ieQ&Jt" actual market 现货市场
?N
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|
#Pc
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qM0MSwvC= actual quotation 实盘；实际价位；实际报价
+ j oE actual year basis 按实际年度计算
ECScx02 actuals 实货
&EPEpN
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v~ \ 45eEA actuarial principle 精算原则
([Aq actuarial report 精算师报告
X$9QW3.M Actuarial Society of Hong Kong 香港精算学会
~@8d[Tb actuarial valuation 精算师估值
Yg[IEy actuary 精算师
S nHAY < ad referendum agreement 暂定协议；有待覆核的协定
l 5[xJH ad valorem duty 从价税；按值征税
~@D%qbN ad valorem duty system 从价税制
6bcrPf} ad valorem fee 从价费
fn OkH ad valorem tariff 从价关税
d_uy;-3 additional allowance 额外免税额
0EOX@;} additional amount for unexpired risk 未过期风险的额外款额
s%oAsQ_y additional assessable profit 补加应评税利润
j6vZ{Fx;w additional assessment 补加评税
$:[BB ,$ additional commitment 额外承担
0*?XQV@ additional commitment vote 额外承担拨款
yV/ J( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
s8[9YfuW additional dependent parent allowance 供养父母额外免税额
4C%>/*%8> additional provision 额外拨款
^-u HdafP additional stamp duty 附加印花税
w<Cmzkf additional tax 补加税罚款；补加税款
iyYY)roB Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
h50StZ8Yr adjudged bankrupt 被裁定破产
:XSc#H4 adjudicated bankrupt 裁定破产人
&8_;: adjudication fee 裁定费；评定印花税额手续费；评估契据费
?(q*U! =
adjudication of bankruptcy 裁定破产；宣告破产
i4n
b # adjudication of insolvency 裁定无力偿还债务
OLNn3
J adjusted actual 经调整的实数；调整后的实数
,6O9# 1A&i adjusted current assets 经调整的流动资产；调整后的流动资产
@/~k8M/ adjusted figure 经调整的数字；调整后的数额
k6 '# adjusted liabilities 经调整的负债；调整后的负债
1fW4=pF-K adjusted loss 经调整的亏损；调整后的亏损
Rr 4CcM 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
/]zib@i adjusted profit 经调整的利润；调整后的利润
|OZ>/l { adjusted surplus 经调整的盈余额；调整后的盈余额
O'-Zn]@.] adjusted value 经调整的价值；调整后的价值
9+I/y,aC adjustment 调整；修订；理算〔保险〕
Nf 'dT;s.N adjustment centre 调剂中心
YeC,@d[ adjustment lag 调整过程的时间差距；调整时差
Y@H,Lk adjustment mechanism 调整机制
I`W-RWZ adjustment of loss 亏损调整
g[au-.: adjustment process 调整过程；调整程序
yvWzc
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0DB<hpC:5 administered exchange rate 受管制汇率
BhW]Oq& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
|Xm4(FN\ administration expenses 行政费用
I"so bZ` administration fee 手续费；行政费
W}k?gg= administration in bankruptcy 破产管理
P}9Y8$Y>U administration order 遗产管理令
] ZGvRA& administrator 管理人；遗产管理人
0ITA3v8{ administrator of the estate 遗产管理人
E#$_uZ4 admission of debt 债项承认书
&n]Z1e}5 admission of proof 接纳债权证明
rtL9c w5 advance 放贷款项；垫付款项；预支款项；预付款项
f=_?<I{ advance account 暂支帐目；预付款帐户
IH bo w0' advance compensation 预付补偿金
~hz@9E]O advance from shareholder 股东垫款
1LE^dS^V advance pending reimbursement 预支以待日后付还
e4q k>Cw advanced economy 先进经济体系
~5 pC$SC6> advancement 预付；预付财产
5V nr"d advances warrant 垫款令
(U'7Fc advancing 贷出
z]l-?>Zbg adverse balance 逆差
V87ee, adverse exchange 逆汇
i %h n advertisement addressed to shareholders 在报章刊登的致股东通告
t+!g zZ advice for collection 托收通知书
Ot$cmBhw! advice of drawing 提款通知书；汇票通知书
r(1pvcWY- advice of payment 付款通知
df4^C->: Advisory Committee [Securities and Futures Commission]
CESe} ^)n 谘询委员会〔证券及期货事务监察委员会〕
Wytvs*\` Advisory Committee on Diversification 经济多元化谘询委员会
EkStb# affidavit 誓章；遗产申报誓章
rfXF 01I affidavit of no receipt 述明无收款的誓章
"UoCT7X affiliate 联号；联营公司；附属公司
)fd-IYi-3 affiliated company 附属公司；联号；联营公司
O3C)N
I\i
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0Dm`Ek3A7x affordability 负担能力
!
jX +ox African Development Bank [AfDB] 非洲开发银行
nhP~ jJn after-acquired property 事后取得的财产
oyN+pFVB:$ after-hours dealing 市后交易
ccN &h after-tax profit 税后盈利；税后利润；税后溢利
/cL9 ?k;o agency agreement 代理协议
NkA6Cp[Q,1 agency expenses 代理机构的开支
h`EH~ W0:z agency fee 代理费
;;y@z[ > Agency Law 《代理法》
0^!,[oh6* agent 代理人；承销人
^mgI%_?1 agent of company 公司代理人
R!/,E agent's fee 代理人费；经纪费
4-M6C 5#. aggregate 总计；总数；总体数字
W}R = aggregate amount 总款额；总额
+wz`_i)! aggregate assets and liabilities 总体资产与负债
QVS si
j aggregate at constant price 按固定价格计算的总体数字
-wtTq
ph' aggregate demand 总需求
p*AP 'cR aggregate gross position 总持仓量
1 !;"bHpk aggregate limit 总限额
SJ@8[n.x aggregate of salaries tax 合计薪俸税
p~, 3A:i aggregate performance 总体表现；总体业绩
il IV}8 aggregate supply 总体供应
\9>g;qPg} aggregate surplus 总盈余
_yxe2[TD aggregate total 整体总额
f`u5\!}=! aggregate value 总值；合计价值
XgiI6-B~ aggregated basis 合计基准
^;)SFmjg% aggregated net chargeable income 合计应课税入息实额
]*g ss'N aggregation 合并计算；合计；总和
A|
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!8
wid& aggregation of property 财产的总和
SA`J.4yn agio 差价；贴水
[I++> 4 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》
,WO%L~db Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
S&
, Ju% 《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》
=p,4=wo{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=0s`4Y"+ 《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》
*%Nns', Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f#;ubfi"z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
L _
Xn, agreement for a settlement 授产协议
$LxG>db agreement for assignment 转让协议
GFQG(7G9 agreement for sale 售卖协议；买卖协议
n~"g'Y agreement for sale and purchase 买卖协议
EbBv}9g agreement for the payment of interest 支付利息协议
xS
H6n agreement for the repayment of money 还款协议
,<Grd5em. agreement of reinsurance 再保险协议
PUQ_w Agricultural Bank of China 中国农业银行
,);=
(r9 air passenger departure tax 飞机乘客离境税
u-%r~ } Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
f\x@ C)E airport tax 机场税
_o &, alcohol duty 酒精税
Ersr\ZB alienation 让与；让渡；转让
(s V]UGrZ alimony 生活费；赡养费
j#LV7@H.e? All Ordinaries Index [AOI] 所有普通股指数
D y`W5_xSz all risks 全险；综合险
B7Ki @) All Sales Record for Stock Market 《股票市场成交报告》
x%IXwP0 Allied Capital Resources Limited 新联财务有限公司
5A2Y'ms,/ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0,1L e$)6 allocation letter 拨款信件
@wYQLZ allocation of fund 分配款项；预留款项
P EX26== allocation of profit 利润分配；溢利分配
}{#;;5 KrB allocation warrant 拨款令
ONr?.MJ6j allotment 分配；配股
:>tF_6 allotment notice 股份配售通知；配股通知
~z E 1' allotment of shares 股份分配
*c ~'0|r allowable 可获宽免；免税的
KD, ^*FkkL allowable business loss 可扣除的营业亏损
AMh37Xo allowable expenses 可扣税的支出
G_2gKkIK- allowance 免税额；津贴；备抵；准备金
.\ ;l -U allowance for debts 债项的免税额
f7_\).T allowance for depreciation by wear and tear 耗损折旧免税额
L;.VEz! allowance for funeral expenses 殡殓费的免税额
r/N[7 *i allowance for inflation 为通货膨胀而预留的款项；通胀准备金
tAb;/tM3I allowance for repairs and outgoings 修葺及支出方面的免税额
Njy9 JX allowance to debtor 给债务人的津贴
d{iu+=NXz alteration of capital 资本更改
7~!I2DV_ alternate trustee 候补受托人
@MN}^umx` amalgamation 合并
#[k~RYS3 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
aWHd}% ambit of charges 征税范围；收费范围
gD,YQ%aq amended valuation 经修订的估值
U,%s; American Commodities Exchange 美国商品交易所
P|unUW(P American Express Bank Limited 美国运通银行
aJK-O"0/ American Stock Exchange 美国证券交易所
S 0R8'Y amortization 摊销
[Vrc:%J k amount due from banks 存放银行同业的款项
;-3h ~k amount due from banks abroad 存放海外银行同业的款项
i63`B+L{ amount due from holding companies 控股公司欠款
M(;y~ |e amount due from local banks 存放本港银行同业的款项
%gV)ar wK amount due to banks 银行同业的存款
q;~R:}?@ amount due to banks abroad 海外银行同业的存款
b GGeg%7 amount due to holding companies 控股公司存款
4B:\ amount due to local banks 本港银行同业的存款
&57qjA ,8< amount due to outport banks 外埠银行同业的存款
]6a/0rg:t amount for note issue 发行纸币的款额
^G|w8t+^ amount of bond 担保契据的款额
vO}qjw amount of consideration 代价款额
Ap
F*a$), amount of contribution 供款数额
qO:U]\P amount of indebtedness 负债款额
{Ior.(D>Y amount of principal of the loan 贷款本金额
~&wXX VK3 amount of rates chargeable 应征差饷数额
E@5zd@[ amount of share capital 股本额
`7u \
amount of sums assured 承保款额
k dK*MUB amount of variation 变动幅度
FX7Cjo#=R amount of vote 拨款数额
_/8_,9H amount payable 应付款额
|Q5H9<* amount receivable 应收款额
g)=V#Bglv Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/p"U analysis 分析
R E ![O ancillary risk 附属风险
D u) B9s annual account 周年帐目；周年帐目报表；年度决算；年结
4/*]` annual accounting date 年结日期
E p^B,;~ annual allowance 每年免税额；年积金；年度津贴；年津
Kwy1SyU annual balance 年度余额
W9
n^ T+2 annual disposable income 每年可动用收入
~fyF&+ibp' annual estimates 周年预算
]}nu9z< annual fee 年费
v
t^r1j annual general meeting 周年大会
IT8B~I\OY annual growth rate 年增率；每年增长率
QT`fix{ annual long-term supplement 长期个案每年补助金
pu\b`3C( annual pensionable emolument 可供计算退休金的年薪
#D!$~ h&i annual report 年报
20
jrv'f Annual Report on the Consumer Price Index 《消费物价指数年报》
S 3 {D n annual return 周年报表；周年申报表；每年报税表格
98D{{j92 Annual Return Rules 《周年报表规则》
X?KGb{ annual review of consumer prices 每年消费物价回顾
Y
h^WTysBn annual roll-forward basis 逐年延展方式
2B6^ ]pSk annual salary 年薪
EG F:xl annual statement 年度报表；年度决算表
aj&\CJ 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
`^O'V}T annuitant 年金受益人
hWe}' L- annuity 年金
o8w-$
Qb annuity contract 年金合约
Nawp t% annuity on human life 人寿年金
$@_YdZ! antecedent debt 先前的债项
l0gH(28K ante-dated cheque 倒填日期支票
6tOP}X anticipated expenditure 预期开支
n
(OjjR m anticipated net profit 预期纯利
y.jS{r". anticipated revenue 预期收入
QH& %mr.S anti-inflation measure 反通货膨胀措施
qsI{ b<n anti-inflationary stance 反通货膨胀立场
|!$ Q<-]f apparent deficit 表面赤字
^bF}_CSE apparent financial solvency 表面偿债能力
~ wfoK7T} apparent partner 表面合伙人
?+3R ^%`V application for personal assessment 个人入息课税申请书
6o$Z0mG application of fund 资金应用
%0NL Rfp application to release as liquidator and to destruct the books of accounts and documents
R|/Wz/$1A 申请免除清盘人职务及毁灭帐簿与文件
#uQrJh1o8 appointed actuary 委任精算师
Bfbl#ZkyL appointed auditor 委任核数师；委任审计师
jIKBgsi F/ appointed trustee 委任的受托人
cYsR 0# appointer 委任人
@[n2dmj apportioned pro rata 按比例分摊
^%-NPo< apportionment 分配；分摊
G=vN;e_$_b Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
g<M0|eX@~ apportionment formula 分摊方程式
eT;AAGql apportionment of estate duty 遗产税的分摊
1UC2z M" appraisal 估价；评估
6(:)otz appreciable growth 可观增长
4+)Z k$E appreciable impact 显着影响
7 2`/d` appreciable increase 可观增长
ymHKcQ appreciation 增值；升值
bAUHUPe appreciation against other currencies 相对其他货币升值
rU],J!LF appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ZQ@3 P7T appreciation tax 增值税
7 TP$ appropriation 拨款；拨用；拨付
#g,H("Qy({ appropriation account 拨款帐目
[`q.A`Fd Appropriation Bill 拨款法案
bSQ _ " appropriation-in-aid system 补助拨款办法
X )I/%{ approved assets 核准资产
3QH(4N approved basket stock 认可一篮子证券
3 Q@9S approved budget 核准预算
n1_ %Td approved charitable donation 认可慈善捐款
@v"T~6M approved charitable institution 认可慈善机构
H1Q''$}Z. approved currency 核准货币；认可货币
\{kHSV%z approved estimates 核准预算
EH(tUwY%{ approved estimates of expenditure 核准开支预算
FSv1X approved overseas insurer 核准海外保险人
cS4xe(n8 approved overseas trust company 核准海外信托公司
aWdUuid approved pooled investment fund 核准汇集投资基金
nZe\5` approved provident fund scheme 认可公积金计划
AmZ uo_ approved provision 核准拨款
b G52s approved redeemable share 核准可赎回股份
[S%J*sz~ approved regional stock 认可地区性证券
HP#ki !' approved retirement scheme 认可退休金计划
9 _eS`,' approved subordinated loan 核准附属贷款
fH&zR#T7U4 arbitrage 套戥；套汇；套利
'wa g |- arbitrageur 套戥者；套汇者
*<w3" iq arbitrary amount 临时款项
o.v2z~V arrangement 措施；安排；协定
#sL/y arrears 欠款
0xv\D0 arrears of pay 欠付薪酬
JW- |<CJ arrears of revenue 逾期未收税款；逾期未收的帐项
E{<?l 7t articles of association 组织章程；组织细则；组织章程细则
fTTm$,f5N Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"X`Qe!zk4 ascertainment of profit 确定利润
vnDmFqelz "Asia Clear" “亚洲结算系统”
4y hcK& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
O(odNQy~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
r;9z 5' Asian Development Fund [ADF] 亚洲发展基金
f;R>Pr;rD Asian dollar bond 亚洲美元债券
fD0{ 5 Asian dollar market 亚洲美元市场
.6LS+[ Asian dollar rate 亚洲美元利率
$kv@tzO Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{Wh BoD Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(Bsw/wv asked price 沽盘；喊价；索价；卖方报价
li@k Lh assessable income 应评税入息
be a|?lK assessable loss 应评税亏损
t~q? lT assessable profit 应评税利润
)TM!m s+K assessable value 应评税值
%U-Qsy8|D) assessed profit 估定利润
$ ]Jf0_ assessed value 经评估价值
5|5=Y/ assessment 评税；评定；估价；评税单
ad9EG#mD# assessment number 评税编号；估价编号
Mg+4huT assessment of additional tax 补加税评税
- gB{:UYi3 assessment of performance 业绩评估；实绩评价
!1 ("(Eb Assessor 评税主任
_$!`VA% asset price bubbles 资产价格泡沫
pVY4q0@ asset-backed securities 具资产保证的证券
D]jkR} t assets accretion 资产增值
gbJG`zC>U assets and liabilities 资产与负债
!h?=Wv
==] assets betterment statement 资产递增表；资产改进表
YKNb59k assets lending 实物放款；有抵押贷款
H)\4=^ assets of the company passing on the death 死者去世时转移的公司资产
whw{dfE assets pledged as security for liabilities 用作负债抵押的资产
PaNeu1cO assets portfolio 资产投资组合
?x'w~;9R/ assets price 资产价格
FQ1arUOFW, assets quality 资产质素
b##1hm~+9 assets realization 资产变现
E3bwy K!s assets refinancing arrangement 资产再集资安排
b 1 H7 assets securitization 资产证券化
URLk9PI assets situated outside Hong Kong 在香港以外地方的资产
x+K gc[r assets stripping 削减资产；拆卖资产
|J\,F.{' assets value 资产值
/;7ID41 assignee 承让人
]?M)NRk%S assignment 转让；转让书；转让契
:4U0I:J# assignment of interest 权益转让
2?* ||c==* assignment of letters patent and trade mark 专利证书及商标转让
vsc&Ju%k assignment of property 物业转让；物业转让书
}{A?PHV5 assignment right 转让权
j"i#R1T assignor 转让人
V +.Q0$~F5 associate 有联系的人；有关连人士；相联者；合伙人；联系人
\<=IMa0 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
&lU Ny
L associate member 附属会员
oik xg!0S associated body corporate 相联法人团体
Et.j1M|g associated company 相联公司；联属公司
~oo'ky *H! associated corporation 相联法团
[#>{4qY2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
W\%q} q2? 公认会计师公会〔英国〕
ZzT&$J7]`{ Association of Futures Exchange Brokers 香港期货经纪协会
.8:+MW/ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
M.S
s: ttj association of underwriters 承保人组织
svqvG7 assumption of control 接管
YQ+^ assurance 担保；保险；转易；转易书
loBtd%wY assurance of interest 权益的转易
TH YVT%v at 19XX price 按一九ＸＸ年价格计算
[t$4Td d at a discount 按赔价计算；按贴水价格计算；打折扣
,&[7u9@ at a premium 按溢价计算；按升水价格计算
C B6 o$U at call 通知付款；按通知
TqAtcAurM at constant market price 按固定市价计算
JA< :K 0 at constant price 按固定价格计算
jA Z >mo[ at cost 按成本计算
1g~y]iQ at current market price 按当时市价计算；按现时市价计算
+O4( a. at current price 按当时价格计算；按现时价格计算
ZJ9x6|q at factor cost 按要素成本计算；按生产要素成本计算
Ox~ 9_d at money-of-the-day price 按付款当日价格计算
EDtCNqBS~2 at or better 按指定或较佳价位〔买卖指令〕
v iJJ
e'\2 at par 按面值计算；平价
K I`11lJW~ at sight 见票即付
P,U$ %C! at the close 按收市盘
d- h"JZ9 at the opening 按开市盘
U P]1(S? attestation 见证；见证条款
"1K:/n at-the-money option 平价期权
o(zTNk5d attorney 受权人；受托代表人
=!<^^6LZ attornment 新拥有人承认书
.$P|^Zx, attributable profit 可归属利润
b[yE~EQxr attributable share value 可归属股份价值
Hsgy'X%om Auckland Stock Exchange 奥克兰证券交易所
EavX8r auction 拍卖
'g~@"9'oe auctioneer 拍卖商
Ox|TMSb^ audit 审计；核数
_0.pvQ Audit Commission 审计署
>(OYK }ZN Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
HS7_MGU 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
A=y"x$%-_ audit review 帐目审查
vlu $!4I Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
05"qi6tncz audited account 审计帐目；经审计的帐目
nc&Jmo7 audited annual account 经审计的周年帐目
y jFe' audited balance sheet 经审计的资产负债表
BJgDo auditor 核数师；核数主任；审计师
$o"g73`3 auditor's certificate 核数师证明书；审计师证明书
S Os,) auditor's report 核数师报告；审计师报告
rd">JEK;; Aussie bond 澳元债券
nP OO3!<{ austerity budget 紧缩预算
3}j1RYtz Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Za0gs @$ Australia All Ordinaries Index 澳洲所有普通股票指数
Dp`HeSKU^ Australian Dollar [AUD] 澳元
$ W R? Australian Options Market 澳大利亚期权市场
Wy.";/C Australian Securities Commission 澳洲证券事务监察委员会
Je@ k iE Australian Society of Certified Practising Accountants 澳洲执业会计师公会
kN.B/ itvA Australian Stock Exchange 澳大利亚证券交易所
!LiQ 1`V{ Austrian Schilling [ATS] 奥地利先令
-;U3w.- authentication 认证；鉴证
EX+,:l\^ authority to purchase 委托购买证；委购书
n]v7V&mj\ authorization 认可；核准；授权；授权书
<6R"h-u" authorization by direction 指示授权
R1/q3x authorization by instruction 指令授权
'#<> "| authorization by warrant 令状授权
Y&g&n o_ authorization of unit trust 单位信托的认可
drIK(u\_ authorized agent 指定代理人
Oy%Im8.-A# authorized capital 法定资本
:!'] p2B authorized clerk 出市员
l]) Q.m authorized dealer 认可交易商
hbfsHT authorized financial institution 认可财务机构
;_N "Fdl authorized fund 认可基金
:3 y_mf> authorized fund house 获授权的基金公司；认可基金公司
$kl$D"*0 authorized institution 认可机构
h R~v authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{xToz]YA authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Ye@t_,)x authorized insurer 获授权保险人；获认可承保人
n,sY \=vB authorized investment 特准投资项目
k}U
JVH21k authorized person 获授权人
h0lu!m#\_ authorized representative 获授权代表
`|?]CkP authorized share capital 法定股本
SM<d automated quotation system 自动报价系统
-dG,*0 > Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Wcn[gn< 自动交易系统〔香港期货交易所有限公司〕
sf)W~Lx 5a automatic adjustment mechanism 自动调整机制
akCIa'>t automatic adjustment system 自动调整系统
|xeE3,8 Automatic Clearing House 自动票据交换所
{ *$9, automatic exchange rates accumulation system 自动化汇率累集系统
i-.c= M Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<m]wi 7 automatic teller machine [ATM] 自动柜员机
CV3DMA autopay 自动转帐
lhxdx available assets 可用资产
s!de2z available fiscal reserve 现存财政储备
(bvoF5% available profit 可用利润
nB&j
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
R04J3D| average 平均；平均数；海损
> 0T
Z a average basic salary 平均基本薪金
W>/UBN3 average consumer expenditure 平均消费开支；一般消费开支
o\goE^,aeR average cost 平均成本
8(Fu average cost of land production 增辟土地平均成本
$H;+}VQ average daily turnover 平均每日成交额
KoF
iQ? average daily wage rate 平均每日工资率
vYdlSe=6G average expenditure pattern 平均开支模式
8^vArS; average growth rate 平均增长率
P#*n3&Uu average net fixed assets 固定资产平均净值
*Ru2:}?MpS average of relatives 相对价格平均数
c{4R*|^ average price 平均价格
U0IE1_R average propensity to consume 平均消费倾向；一般消费倾向
y
1nU{Sc@ average propensity to save 平均储蓄倾向；一般储蓄倾向
#KE;=$(S average rate 平均率
@ae>b average revenue 平均收入；平均收益
>{t+4 p4k. average stock 平均库存；平均存货
F.
T@)7 average yearly rent 平均年租
'Sa!5h avoidance of double taxation 避免双重课税
mgcN( n1 avoidance of tax 避税
