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{g l-tRC3 A share Ａ股；甲类股份
|]DZc/ abatement of tax 减税；减扣免税额
{O#=%o[ ABN AMRO Bank N.V. 荷兰银行
K8{ j oh above-the-line expenditure 线上项目支出；经常预算支出
.%3b X K+F above-the-line receipt 线上项目收入；经常预算收入
mT5d[ lz ABSA Asia Limited 南非联合亚洲有限公司
W<yh{u&, absolute change 绝对数值变更
Q5r cPU>A absolute expenditure 实际开支
W!I"rdo;V absolute guideline figure 绝对准则数字
o&g=Z4jj< absolute interest 绝对权益
6<NaME absolute order of discharge 绝对破产解除令
29 u"\f a absolute profit margin 绝对利润幅度
$WnK absolute value 实值；绝对值
#@Z z
Bf absolutely vested interest 绝对既得权益
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zh%CF$ absorbed cost 已吸收成本；已分摊成本
v@`#!iu absorption 吸收；分摊；合并
6,uW{l8L absorption rate 吸收率；摊配率；分摊率
s[h' W~ ACB Finance Limited 亚洲商业财务有限公司
}@4m@_gR? acceptable form of reciprocity 合理的互惠条件
}0?642 =- acceptable rate 适当利率；适当汇率
+KDB ^{ acceptance agreement 承兑协议
<|Bh;; acceptance for honour 参加承兑
O9A.WSJ
>} acceptor 承兑人；接受人；受票人
d4[M{LSl acceptor for honour 参加承兑人
0Apdhwk~ accident insurance 意外保险
~y_TT5+ 3 Accident Insurance Association of Hong Kong 香港意外保险公会
+uKlg#wqc accident insurance scheme 意外保险计划
:74^ ? accident year basis 意外年度基准
( E&}SI~ accommodation 通融；贷款
2y#4rl1Utx accommodation bill 通融票据；空头票据
C#p$YQf accommodation party 汇票代发人
N+b" L Zc account balance 帐户余额；帐户结余
Ne@Iv)g? account book 帐簿
gx 4`pH;B\ account collected in advance 预收款项
=i Rc & account current book 往来帐簿
kxhvy,t account of after-acquired property 事后取得的财产报告
"X>Z!> account of defaulter 拖欠帐目
0+; .T1? account payable 应付帐款
%D\T LY account payee only [A/C payee only] 只可转帐；存入收款人帐户
/Y:_qsO1 account receivable 应收帐款
el.;T*Wn account receivable report 应收帐款报表
B~lrd#qC account statement 结单；帐单；会计财务报表
_,NL;66=[ account title 帐户名称；会计科目
W*u Yb|0 accountant's report 会计师报告
"Hg .pDNZ Accountant's Report Rules 会计师报告规则
:bW}*0b- accounting and auditing procedure 会计与审计程序；会计与核数程序
]Tf.KUm Accounting Arrangements 《会计安排》
):+n !P accounting basis 会计基础
d vkA-9 accounting by Official Receiver 破产管理署署长呈交的帐目
QT9(s\u Accounting Circular 《会计通告》
p44d&9 accounting class 会计类别
4kT| / bp accounting date 记帐日期；会计结算日期
g*b% accounting for money 款项核算
%$Wt"~WE"O Accounting Officer 会计主任
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z4"[C`; accounting period 会计报告期；会计期
EfcoJgX accounting policy 会计政策；会计方针
^;<s"TJ(m) accounting practice 会计惯例
PsEm(.z accounting principle 会计准则
E xc`>Y q
accounting record 会计记录
cA`R~ o"
accounting report 会计报告
R5r )01 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>UE_FC*u Accounting Society of China 中国会计学会
EW0H"YIC accounting statement 会计报表
r{ #od
7; accounting system 会计制度；会计系统
w1rB"rB? accounting transaction 会计事项；帐务交易
ZJ 8~f accounting treatment 会计处理
W.-[ceM accounting year 会计年度
X"y rA;,o accretion 增值；添加
rV"<1y:g accrual 应计项目；应累算数目
,@/b7BVv accrual basis 应计制；权责发生制
`U#*O+S-^ accrual basis accounting 应计制会计；权责发生制会计
2l{ g$44 accrue 应累算；应计
"T <Q#^m accrued benefit 应累算利益
| 5Mhrb4. accrued charges 应计费用
uz&CUvos accrued cumulative preference share dividend 应累算的累积优先股股息
R6h(mPYA accrued expenses 应累算费用
I/Hwf accrued interest payable 应付利息；应计未付利息
O!hg@[\B+ accrued interest receivable 应收利息；应计未收利息
z62e4U][ accrued right 累算权益
>9Fs)R]P accruing profit 应累算的利润
|U Z#2 accumulated fiscal reserve 累积财政储备
d\3L.5]X accumulated profit 累积利润；滚存溢利
xQ* U9Wt;T accumulated reserve 累积储备
6;l{ 9cRgc accumulation of surplus income 累积收益盈余
Jv1.Yz acquired assets 既得资产
x!{5.# acquisition 收购；购置；取得
YCj"^RC^ acquisition cost 购置成本
?2
u_E " acquisition expenses 购置费用
>+7+ gSD#: acquisition of 100% interest 收购全部股权
d@b"tb}R acquisition of control 取得控制权
\Bw9%P ~ G acquisition of fixed assets 购置固定资产
f%a n<>j^w acquisition of shell “买壳”
G=jdb@V/? acquisition price 收购价
WT;=K0W6& act of God 天灾
Qa5<g o{ acting partner 执事合伙人
9 @!Og(l active market 买卖活跃的市场；交投畅旺的市场；旺市
LU ?X|{z active partner 积极参与的合伙人
c` #E# active trading 交投活跃
]V6<h Psi actual circulation 实际流通
Ib*l{cxN actual cost 实际成本
@8HTC|_vX actual expenditure 实际开支；实际支出
5MQD:K2 actual income 实际入息；实际收入；实际收益
[ j?n}D@L actual market 现货市场
U!XC-RA3
_ actual price 现货价；实际价格
SWz+.W{KQ" actual profit 实际利润
a^~T-;_V actual quotation 实盘；实际价位；实际报价
UkG|5P` actual year basis 按实际年度计算
"e69aAA, actuals 实货
q+19EJ( actuarial investigation 精算调查
Zi|MWaA.f actuarial principle 精算原则
Z uo7MR actuarial report 精算师报告
{<\nl#} 5S Actuarial Society of Hong Kong 香港精算学会
I
.p 26 actuarial valuation 精算师估值
y{uR h>l actuary 精算师
V.XHjHT ad referendum agreement 暂定协议；有待覆核的协定
6ALf`: ad valorem duty 从价税；按值征税
js^@tgf$x& ad valorem duty system 从价税制
oA(jtX[( ad valorem fee 从价费
^e"BY( ad valorem tariff 从价关税
0<>I\UN0b additional allowance 额外免税额
Tt `|26/ additional amount for unexpired risk 未过期风险的额外款额
z;zy k additional assessable profit 补加应评税利润
sw[1T_S> additional assessment 补加评税
L
oe !@c additional commitment 额外承担
|n \HxU3 additional commitment vote 额外承担拨款
(8?t0}#t additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
H2BD 5 additional dependent parent allowance 供养父母额外免税额
9 b``l-rO additional provision 额外拨款
f+}? $' additional stamp duty 附加印花税
6;dQ#wmg additional tax 补加税罚款；补加税款
$LRvPan` Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-w1U /o. adjudged bankrupt 被裁定破产
0F8y 8s adjudicated bankrupt 裁定破产人
V9`VF O adjudication fee 裁定费；评定印花税额手续费；评估契据费
kUUN2 adjudication of bankruptcy 裁定破产；宣告破产
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b-?wzh adjudication of insolvency 裁定无力偿还债务
~= lm91W adjusted actual 经调整的实数；调整后的实数
^+F@KX n L adjusted current assets 经调整的流动资产；调整后的流动资产
<K=:_ adjusted figure 经调整的数字；调整后的数额
O"<D0xzF? adjusted liabilities 经调整的负债；调整后的负债
)TP 1i adjusted loss 经调整的亏损；调整后的亏损
%Nwap~=H; adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
-7fsfcGM$ adjusted profit 经调整的利润；调整后的利润
B[F x2r`0 adjusted surplus 经调整的盈余额；调整后的盈余额
R^iF^IB adjusted value 经调整的价值；调整后的价值
M9.jJf adjustment 调整；修订；理算〔保险〕
H1 yl88K adjustment centre 调剂中心
mQ;b'0& adjustment lag 调整过程的时间差距；调整时差
f$Nz).( adjustment mechanism 调整机制
P p7}|/ adjustment of loss 亏损调整
I5mnV<QA^ adjustment process 调整过程；调整程序
Dkay k adjustment range 调整幅度
EA7 8& administered exchange rate 受管制汇率
7"yA~e,l Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
skh 6L!6*< administration expenses 行政费用
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f7r1 administration fee 手续费；行政费
w=vK{h#8 administration in bankruptcy 破产管理
fJBp,{0 administration order 遗产管理令
yd$_XW p?\ administrator 管理人；遗产管理人
a}|B[b administrator of the estate 遗产管理人
R+Dx#Wn I admission of debt 债项承认书
'H`aQt+ admission of proof 接纳债权证明
e[$=5U~c advance 放贷款项；垫付款项；预支款项；预付款项
8)s}>:} advance account 暂支帐目；预付款帐户
3Wa^:8N advance compensation 预付补偿金
mDEO$:A advance from shareholder 股东垫款
Di5eD ,N advance pending reimbursement 预支以待日后付还
ry\Nm[ SQ advanced economy 先进经济体系
7;:R\d 6iL advancement 预付；预付财产
&|'1.^f@;E advances warrant 垫款令
#K.OJJaG advancing 贷出
W=|sy-N{2 adverse balance 逆差
*IG} /O.VT adverse exchange 逆汇
$ jWe!]ASU advertisement addressed to shareholders 在报章刊登的致股东通告
)cJ9YKKy advice for collection 托收通知书
*v
1hMk advice of drawing 提款通知书；汇票通知书
u27 K
0} advice of payment 付款通知
+)k%jIi! Advisory Committee [Securities and Futures Commission]
= e=sK'NvD 谘询委员会〔证券及期货事务监察委员会〕
3.Z}2F] Advisory Committee on Diversification 经济多元化谘询委员会
.t*MGUg affidavit 誓章；遗产申报誓章
FloCR=^H affidavit of no receipt 述明无收款的誓章
8iaP(*J affiliate 联号；联营公司；附属公司
r z+)z:u affiliated company 附属公司；联号；联营公司
l
tE` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Eyv%"+> affordability 负担能力
u|&"l African Development Bank [AfDB] 非洲开发银行
H phvsre< after-acquired property 事后取得的财产
0 "o% =i; after-hours dealing 市后交易
M>np lHq
after-tax profit 税后盈利；税后利润；税后溢利
48vKUAzx ` agency agreement 代理协议
S +
gzl#r agency expenses 代理机构的开支
)ZC 0/>R agency fee 代理费
.;&c<c| Agency Law 《代理法》
FpN >T agent 代理人；承销人
89e<,f`h agent of company 公司代理人
F`IV9qv agent's fee 代理人费；经纪费
|re)]%A?Fu aggregate 总计；总数；总体数字
1 41@$mMzE aggregate amount 总款额；总额
P /|2s aggregate assets and liabilities 总体资产与负债
J5e aggregate at constant price 按固定价格计算的总体数字
hg[ob+" aggregate demand 总需求
%"B+;{y(5 aggregate gross position 总持仓量
hC2 @Gq aggregate limit 总限额
! eXDN aggregate of salaries tax 合计薪俸税
d#xi_L! aggregate performance 总体表现；总体业绩
_C n[|E aggregate supply 总体供应
zO)A_s.6K aggregate surplus 总盈余
0` VA} c aggregate total 整体总额
Mhp6,JL aggregate value 总值；合计价值
@ px2/x aggregated basis 合计基准
1ml> aggregated net chargeable income 合计应课税入息实额
*;@V5[^3I? aggregation 合并计算；合计；总和
W:
R2e2 aggregation of incomes of husband and wife 夫妇入息合并计算
k|Mj|pqA aggregation of property 财产的总和
RG[b+Qjn agio 差价；贴水
qp$Td<'Y 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》
Qau\6p>^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
#~QkS_ 《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》
xc{$=>'G Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
m%au* 0p 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Lg FF+ z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
qM%l 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{WJ9!pA!lk agreement for a settlement 授产协议
w6FtDl$ agreement for assignment 转让协议
P(AcDG6K agreement for sale 售卖协议；买卖协议
v d A 3 agreement for sale and purchase 买卖协议
U? BuV agreement for the payment of interest 支付利息协议
=E$Hq4I agreement for the repayment of money 还款协议
_voU^- agreement of reinsurance 再保险协议
$bSnbU < Agricultural Bank of China 中国农业银行
T6_Li B @ air passenger departure tax 飞机乘客离境税
)vWI{Q]r Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,xmL[Yk, airport tax 机场税
6j
uNn} alcohol duty 酒精税
H|@R+ alienation 让与；让渡；转让
$}_a`~u alimony 生活费；赡养费
vk;]9o j* All Ordinaries Index [AOI] 所有普通股指数
%*J'!PC9n all risks 全险；综合险
0P)"_x_ All Sales Record for Stock Market 《股票市场成交报告》
J R>v Allied Capital Resources Limited 新联财务有限公司
c *R?eLt/ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3 >O=d> allocation letter 拨款信件
(.[HE
~ s? allocation of fund 分配款项；预留款项
U&x)Q allocation of profit 利润分配；溢利分配
~d5f]6#` allocation warrant 拨款令
q8 jI
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oMdqg4HUF allotment notice 股份配售通知；配股通知
2x3%*r$ allotment of shares 股份分配
wP-BaB$ _ allowable 可获宽免；免税的
Y24 3mq- allowable business loss 可扣除的营业亏损
L{)*evBL allowable expenses 可扣税的支出
R/5@*mv { allowance 免税额；津贴；备抵；准备金
P:Nj;Cxh allowance for debts 债项的免税额
Y9^;TQ+# allowance for depreciation by wear and tear 耗损折旧免税额
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a allowance for funeral expenses 殡殓费的免税额
ZDffR: An allowance for inflation 为通货膨胀而预留的款项；通胀准备金
En&`m allowance for repairs and outgoings 修葺及支出方面的免税额
|, ws 3 allowance to debtor 给债务人的津贴
M$L ; -T alteration of capital 资本更改
[OTZ"XQLI alternate trustee 候补受托人
)GgO=J:o amalgamation 合并
.MUoNk! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ZP*(ZU@j=Z ambit of charges 征税范围；收费范围
PO1|l-v<Yq amended valuation 经修订的估值
Fh[ Gq American Commodities Exchange 美国商品交易所
-%I 0Q American Express Bank Limited 美国运通银行
Dx:2/ "v American Stock Exchange 美国证券交易所
U_\3preF amortization 摊销
CEOD$nYc amount due from banks 存放银行同业的款项
GJLe733o amount due from banks abroad 存放海外银行同业的款项
`)Z+]5: amount due from holding companies 控股公司欠款
DMeP9D amount due from local banks 存放本港银行同业的款项
)2lzPK t amount due to banks 银行同业的存款
? |}%A9 amount due to banks abroad 海外银行同业的存款
. |d2s amount due to holding companies 控股公司存款
Fq r}zR) amount due to local banks 本港银行同业的存款
Ic!8$NhRS amount due to outport banks 外埠银行同业的存款
L"Vi:zdp amount for note issue 发行纸币的款额
T1Gy_ G/ amount of bond 担保契据的款额
;Nfd amount of consideration 代价款额
;giW amount of contribution 供款数额
e/S^Rx4W amount of indebtedness 负债款额
I{rW+<)QGC amount of principal of the loan 贷款本金额
^TWMYF- amount of rates chargeable 应征差饷数额
)cF1?2 amount of share capital 股本额
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0k1yA amount of sums assured 承保款额
7E 4Xvg+c amount of variation 变动幅度
!`UHr]HJ amount of vote 拨款数额
.WeP]dX%:f amount payable 应付款额
%BV 2 q
amount receivable 应收款额
)'pc 1I Amsterdam Stock Exchange 阿姆斯特丹证券交易所
:f9O3QA analysis 分析
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ancillary risk 附属风险
0qd gt annual account 周年帐目；周年帐目报表；年度决算；年结
heF<UMI annual accounting date 年结日期
B%~D`[~? annual allowance 每年免税额；年积金；年度津贴；年津
\@% sX24 D annual balance 年度余额
~-dL #; annual disposable income 每年可动用收入
jjbw+ annual estimates 周年预算
u=mJI* annual fee 年费
k~P{Rm ;F annual general meeting 周年大会
~C;1}P%9x annual growth rate 年增率；每年增长率
OI0tgk G annual long-term supplement 长期个案每年补助金
W5#5RK"uX annual pensionable emolument 可供计算退休金的年薪
ga#Yd}G^~3 annual report 年报
|N^z=g P[ Annual Report on the Consumer Price Index 《消费物价指数年报》
~wX4j annual return 周年报表；周年申报表；每年报税表格
NEY
b-#v Annual Return Rules 《周年报表规则》
h3z=tu[' annual review of consumer prices 每年消费物价回顾
xQKD1#y annual roll-forward basis 逐年延展方式
}zK/43Vx annual salary 年薪
P#8 ]m( annual statement 年度报表；年度决算表
IQ9jTkW l 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
9S _N*wC. annuitant 年金受益人
J &<uP)< annuity 年金
4h zS annuity contract 年金合约
q^.\8zFf annuity on human life 人寿年金
GiF})e} antecedent debt 先前的债项
0 2_ 3 7!\ ante-dated cheque 倒填日期支票
vU|.Gw anticipated expenditure 预期开支
NbDfD3
1GK anticipated net profit 预期纯利
#"Wh $x% anticipated revenue 预期收入
# _zd`s3k anti-inflation measure 反通货膨胀措施
Qey6E9eCA anti-inflationary stance 反通货膨胀立场
C 6"bGA apparent deficit 表面赤字
4Pm+0=E apparent financial solvency 表面偿债能力
Aj2 2t apparent partner 表面合伙人
WecJ^{g>r{ application for personal assessment 个人入息课税申请书
*C 0gpEf9S application of fund 资金应用
CYxrKW
l:' application to release as liquidator and to destruct the books of accounts and documents
e>oE {_e 申请免除清盘人职务及毁灭帐簿与文件
fK$N|r appointed actuary 委任精算师
_:tclBc8R appointed auditor 委任核数师；委任审计师
@3 UVl^T appointed trustee 委任的受托人
=XT'D@q~W appointer 委任人
,; _D~7L apportioned pro rata 按比例分摊
N,><,7!q$, apportionment 分配；分摊
0 CJ4]mYl Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
E?&
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bhFAt1h apportionment of estate duty 遗产税的分摊
l5jW`cl1 appraisal 估价；评估
v7 l4g& appreciable growth 可观增长
}PR^Dj. appreciable impact 显着影响
( \^)@Y appreciable increase 可观增长
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]%'lrg' appreciation 增值；升值
BBg&ZIYEh appreciation against other currencies 相对其他货币升值
C~5-E{i appreciation of the exchange value of Hong Kong dollar 港元汇值上升
E9Q?@' h appreciation tax 增值税
MKuy?mri~ appropriation 拨款；拨用；拨付
qwb`8o appropriation account 拨款帐目
-CTsB)=\, Appropriation Bill 拨款法案
]/d4o appropriation-in-aid system 补助拨款办法
<?T J- approved assets 核准资产
>%"Q]p approved basket stock 认可一篮子证券
vd5"phn
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3x 9O(;k approved charitable donation 认可慈善捐款
zn4Yo approved charitable institution 认可慈善机构
t?- 7Z6 approved currency 核准货币；认可货币
F C= %_y approved estimates 核准预算
n.m6n*sf7 approved estimates of expenditure 核准开支预算
}/Wd9 x approved overseas insurer 核准海外保险人
MRB>(} approved overseas trust company 核准海外信托公司
+ njE approved pooled investment fund 核准汇集投资基金
;'Pi(TA) approved provident fund scheme 认可公积金计划
n
^T_pqV?X approved provision 核准拨款
(VPT% l6 approved redeemable share 核准可赎回股份
Yg;g!~ approved regional stock 认可地区性证券
q5$z:'zE approved retirement scheme 认可退休金计划
%; .|?gR approved subordinated loan 核准附属贷款
%5_eos&<^) arbitrage 套戥；套汇；套利
X-Sso9/q. arbitrageur 套戥者；套汇者
EO|r arbitrary amount 临时款项
z N\~ v arrangement 措施；安排；协定
NRS!Ox arrears 欠款
@" ~ Mglgw arrears of pay 欠付薪酬
N_vVEIO9 arrears of revenue 逾期未收税款；逾期未收的帐项
7eh|5e$@ articles of association 组织章程；组织细则；组织章程细则
mf26AIlkQ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
y> S.B/ d ascertainment of profit 确定利润
tVhY=X{N ? "Asia Clear" “亚洲结算系统”
OpwZTy}1} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
t[6 g9 e$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;+-$ =l3[a Asian Development Fund [ADF] 亚洲发展基金
]|q\^k)JU Asian dollar bond 亚洲美元债券
6'Sc=;;: Asian dollar market 亚洲美元市场
Po[u6K2& Asian dollar rate 亚洲美元利率
tUmI#.v Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
b8 J\Lm|J Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
`>fN? He asked price 沽盘；喊价；索价；卖方报价
JlsR P assessable income 应评税入息
kWfNgu$xK assessable loss 应评税亏损
t|*PC assessable profit 应评税利润
EX>|+zYL assessable value 应评税值
bOCdf"!g assessed profit 估定利润
dXh@E 7 assessed value 经评估价值
1T n!.E * assessment 评税；评定；估价；评税单
E<3hy assessment number 评税编号；估价编号
3zb;q@JV assessment of additional tax 补加税评税
AW LKve_ assessment of performance 业绩评估；实绩评价
%r5&CUE5? Assessor 评税主任
Y2Mti- \ asset price bubbles 资产价格泡沫
s)HbBt- asset-backed securities 具资产保证的证券
o' Q )V assets accretion 资产增值
^zGgvFf> assets and liabilities 资产与负债
W%09.bF assets betterment statement 资产递增表；资产改进表
]l F'o &v] assets lending 实物放款；有抵押贷款
jlER_I] assets of the company passing on the death 死者去世时转移的公司资产
:^SpKe(7 assets pledged as security for liabilities 用作负债抵押的资产
->}K- n ), assets portfolio 资产投资组合
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$3j assets price 资产价格
wLD/#Hfi7 assets quality 资产质素
[;VNuF assets realization 资产变现
^(8 i` `V assets refinancing arrangement 资产再集资安排
&86km FA assets securitization 资产证券化
1){1 HK assets situated outside Hong Kong 在香港以外地方的资产
+a sJV1a assets stripping 削减资产；拆卖资产
t8s1 d assets value 资产值
5 (MWgC1 assignee 承让人
>TsJ0E?3x assignment 转让；转让书；转让契
%^" T z,f assignment of interest 权益转让
IxCEE 5+`% assignment of letters patent and trade mark 专利证书及商标转让
.i/]1X*;r^ assignment of property 物业转让；物业转让书
(0W%Y Z!& assignment right 转让权
i^uC4S~ assignor 转让人
zUqiz associate 有联系的人；有关连人士；相联者；合伙人；联系人
)dLESk Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
i{VjSWq associate member 附属会员
ja~b5Tf9 associated body corporate 相联法人团体
@( 9#\%= associated company 相联公司；联属公司
#hd<5+$U}l associated corporation 相联法团
JBE'B Q@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
/,5`#Gte_ 公认会计师公会〔英国〕
>w 9)c| Association of Futures Exchange Brokers 香港期货经纪协会
eEn_ aX Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
bm1ngI1oI association of underwriters 承保人组织
5 v~Y> assumption of control 接管
$'X*L e@k assurance 担保；保险；转易；转易书
tZa)sbz assurance of interest 权益的转易
B>o\;) l3O at 19XX price 按一九ＸＸ年价格计算
vD) LRO
Z at a discount 按赔价计算；按贴水价格计算；打折扣
v%&f00 at a premium 按溢价计算；按升水价格计算
1q~U3'l:$ at call 通知付款；按通知
!j4C: L3F at constant market price 按固定市价计算
"JVz v U] at constant price 按固定价格计算
D +)6#i
Y at cost 按成本计算
S :vv*5 at current market price 按当时市价计算；按现时市价计算
)X\.Xr-6q at current price 按当时价格计算；按现时价格计算
5DyN=[ b at factor cost 按要素成本计算；按生产要素成本计算
c ~YD|l at money-of-the-day price 按付款当日价格计算
^V_acAuS^ at or better 按指定或较佳价位〔买卖指令〕
V{Idj\~Jh at par 按面值计算；平价
KN~E9oGs at sight 见票即付
X >%2\S at the close 按收市盘
]qXH alHY at the opening 按开市盘
FTCp3 g attestation 见证；见证条款
-ihF)^"a at-the-money option 平价期权
Lj(hk @ attorney 受权人；受托代表人
)dF(5,y) attornment 新拥有人承认书
P>pkLP}
Vo attributable profit 可归属利润
R_ vZh| attributable share value 可归属股份价值
) 0AE*S Auckland Stock Exchange 奥克兰证券交易所
=]xN pX) auction 拍卖
.1I];Cy0D auctioneer 拍卖商
r'&9'rir2 audit 审计；核数
9aZ3W<N`M Audit Commission 审计署
kc8GnKM&mc Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Q(k $HP 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
wc bs-arH audit review 帐目审查
Cqg}dXn' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
2y_rsu\ audited account 审计帐目；经审计的帐目
J~gf Mp. audited annual account 经审计的周年帐目
f ` A audited balance sheet 经审计的资产负债表
r-N2*uYtu auditor 核数师；核数主任；审计师
f,M$>!$V auditor's certificate 核数师证明书；审计师证明书
AV d auditor's report 核数师报告；审计师报告
@dCu]0oNI Aussie bond 澳元债券
^# 3$C?d austerity budget 紧缩预算
TWx<) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
YXI DqTA+ Australia All Ordinaries Index 澳洲所有普通股票指数
^ ?tAt3dMI Australian Dollar [AUD] 澳元
mkE*.I0= Australian Options Market 澳大利亚期权市场
IH~H6 US Australian Securities Commission 澳洲证券事务监察委员会
1uV_C[: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
d'[aOH4} Australian Stock Exchange 澳大利亚证券交易所
c_ygwO3.Q Austrian Schilling [ATS] 奥地利先令
n#J$=@ authentication 认证；鉴证
N8D'<BU C authority to purchase 委托购买证；委购书
3<mv9U( authorization 认可；核准；授权；授权书
/=e[(5X|O authorization by direction 指示授权
z(\H.P# authorization by instruction 指令授权
bq(*r:`" authorization by warrant 令状授权
-'}iK6 authorization of unit trust 单位信托的认可
cC}s5` authorized agent 指定代理人
TdQ^^{SRp authorized capital 法定资本
:!} zdeRJ authorized clerk 出市员
3gabk/ authorized dealer 认可交易商
.k*2T<p$rC authorized financial institution 认可财务机构
@{CpC authorized fund 认可基金
e#nTp b authorized fund house 获授权的基金公司；认可基金公司
l?FNYvL authorized institution 认可机构
cF(9[8c{ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
wd#AA#J; * authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
'h=
>ej* authorized insurer 获授权保险人；获认可承保人
0x`:jz` authorized investment 特准投资项目
CIaabn
authorized person 获授权人
#[[p/nAy}A authorized representative 获授权代表
!k s<VJh authorized share capital 法定股本
vy#c(:UQR automated quotation system 自动报价系统
YD+C1*c! Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
O,OGq0c 自动交易系统〔香港期货交易所有限公司〕
;Xt D z automatic adjustment mechanism 自动调整机制
]cA~%$c89s automatic adjustment system 自动调整系统
=OHDp7GXO> Automatic Clearing House 自动票据交换所
d.} rn"(z automatic exchange rates accumulation system 自动化汇率累集系统
8U(a&G6gn Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
C|lMXp\* automatic teller machine [ATM] 自动柜员机
unX^ MPpw autopay 自动转帐
}jk^M|Z"Oz available assets 可用资产
>u/yp[Ky available fiscal reserve 现存财政储备
(w^&NU'e available profit 可用利润
` q@ ~78` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
EV(/@kN2 average 平均；平均数；海损
A!Yqj~ average basic salary 平均基本薪金
^CE:?>a$ average consumer expenditure 平均消费开支；一般消费开支
*ap#*}r!Nk average cost 平均成本
[`b{eLCFX] average cost of land production 增辟土地平均成本
VuBp$H(U average daily turnover 平均每日成交额
mPD'" average daily wage rate 平均每日工资率
uf>w* [m5 average expenditure pattern 平均开支模式
@'rO=(-b average growth rate 平均增长率
% (.PRRI average net fixed assets 固定资产平均净值
3PEs$m9e average of relatives 相对价格平均数
.^NV e40O average price 平均价格
(\ I =v". average propensity to consume 平均消费倾向；一般消费倾向
}I10hy~W average propensity to save 平均储蓄倾向；一般储蓄倾向
qB:`tHy average rate 平均率
Hb$q }1+y average revenue 平均收入；平均收益
mzw*6e2T average stock 平均库存；平均存货
kL3=7t^ 1 average yearly rent 平均年租
&
vIKN GJ^ avoidance of double taxation 避免双重课税
a,E;R$[! avoidance of tax 避税
