A:
KzphNHd A share Ａ股；甲类股份
}mZV L~|V abatement of tax 减税；减扣免税额
J[@um: ABN AMRO Bank N.V. 荷兰银行
3F+Jdr' above-the-line expenditure 线上项目支出；经常预算支出
BAV> o |-K above-the-line receipt 线上项目收入；经常预算收入
C!& y ABSA Asia Limited 南非联合亚洲有限公司
.VM 3D0aV absolute change 绝对数值变更
ghAi{@s$) absolute expenditure 实际开支
Hx2En:^Gf absolute guideline figure 绝对准则数字
I% "'*7 U absolute interest 绝对权益
eEl .. y absolute order of discharge 绝对破产解除令
PB9/m-\H absolute profit margin 绝对利润幅度
uP@\#/4u absolute value 实值；绝对值
2r&R"B1`( absolutely vested interest 绝对既得权益
"NzD1k6.L absorbed cost 已吸收成本；已分摊成本
uLk]LT absorption 吸收；分摊；合并
Puh$%; x absorption rate 吸收率；摊配率；分摊率
aY)2eY ACB Finance Limited 亚洲商业财务有限公司
;AIc?C g acceptable form of reciprocity 合理的互惠条件
y&oNv
xG- acceptable rate 适当利率；适当汇率
tm Jgm5v acceptance agreement 承兑协议
c|AtBgvf acceptance for honour 参加承兑
BFVA w acceptor 承兑人；接受人；受票人
? 2#(jZ# 2 acceptor for honour 参加承兑人
s-*._; accident insurance 意外保险
4woO;Gm Accident Insurance Association of Hong Kong 香港意外保险公会
iiG f'@/ accident insurance scheme 意外保险计划
8K{ [2O7i) accident year basis 意外年度基准
0Fw6Dq<8-! accommodation 通融；贷款
`f9gC3Hk accommodation bill 通融票据；空头票据
&aG*k* accommodation party 汇票代发人
Xsuwa-G!5~ account balance 帐户余额；帐户结余
z0bJ?~w, account book 帐簿
iqwkARG" account collected in advance 预收款项
Ai"-w" account current book 往来帐簿
m C[UXN/ account of after-acquired property 事后取得的财产报告
-*a? <ES` account of defaulter 拖欠帐目
P"3*lk+w account payable 应付帐款
P0Z! ?`e=M account payee only [A/C payee only] 只可转帐；存入收款人帐户
Zy0aJN> account receivable 应收帐款
+4qU> account receivable report 应收帐款报表
ZA(T
account statement 结单；帐单；会计财务报表
:I 1_ X account title 帐户名称；会计科目
g{:< 2xI5P accountant's report 会计师报告
RJ4.
kt Accountant's Report Rules 会计师报告规则
PRB{VC<k accounting and auditing procedure 会计与审计程序；会计与核数程序
wy,p &g)> Accounting Arrangements 《会计安排》
)ev< 7g9*q accounting basis 会计基础
)]43R accounting by Official Receiver 破产管理署署长呈交的帐目
7~1IO|4t Accounting Circular 《会计通告》
v [njdP accounting class 会计类别
e ]Fp= *# accounting date 记帐日期；会计结算日期
Sr_V L:Gg accounting for money 款项核算
dy>!KO Accounting Officer 会计主任
bh p5< N accounting period 会计报告期；会计期
nFRsc'VT accounting policy 会计政策；会计方针
:5fAPK2r< accounting practice 会计惯例
l 2jF#<S@ accounting principle 会计准则
ihCIh6 accounting record 会计记录
!CUoH TmB accounting report 会计报告
TsQU6NNE Accounting Services Branch [Treasury] 会计事务部〔库务署〕
a
W%5~3 Accounting Society of China 中国会计学会
iK()&TNz accounting statement 会计报表
>[10H8~bI/ accounting system 会计制度；会计系统
Q.U$nph\%d accounting transaction 会计事项；帐务交易
P\nC?!Q%c accounting treatment 会计处理
"xJ 0 vlw accounting year 会计年度
%9v@0}5V accretion 增值；添加
>vbY<HGt accrual 应计项目；应累算数目
#z'uRHx%=0 accrual basis 应计制；权责发生制
Dw<k3zaW accrual basis accounting 应计制会计；权责发生制会计
+}xaQc:0| accrue 应累算；应计
h"+ `13 accrued benefit 应累算利益
MV >$BW accrued charges 应计费用
*QGm/ /b accrued cumulative preference share dividend 应累算的累积优先股股息
1O/
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t.Nb? / accrued interest payable 应付利息；应计未付利息
2&!bfq![ accrued interest receivable 应收利息；应计未收利息
.L6Zm U accrued right 累算权益
.;7> y7$* accruing profit 应累算的利润
Z{6kWA3Kk accumulated fiscal reserve 累积财政储备
E#wS_[ accumulated profit 累积利润；滚存溢利
gJ$K\[+ accumulated reserve 累积储备
I@#;nyAj" accumulation of surplus income 累积收益盈余
6NWn(pZ]p acquired assets 既得资产
_~u2: yl ( acquisition 收购；购置；取得
ZraT3 acquisition cost 购置成本
rjx6Djo> acquisition expenses 购置费用
SQ*k =4*r acquisition of 100% interest 收购全部股权
Z3TS,a1I4 acquisition of control 取得控制权
*J|(jdu7 acquisition of fixed assets 购置固定资产
8;14Q7,S acquisition of shell “买壳”
Z4hrn:: acquisition price 收购价
2d>hi32I act of God 天灾
tCG76LH acting partner 执事合伙人
t"072a active market 买卖活跃的市场；交投畅旺的市场；旺市
\daZ k /@ active partner 积极参与的合伙人
U?a6D:~G active trading 交投活跃
Z6p5* + actual circulation 实际流通
VZ&
A%UFC actual cost 实际成本
7JJ/D4uT actual expenditure 实际开支；实际支出
wI B`%V actual income 实际入息；实际收入；实际收益
I
p zJ# actual market 现货市场
(6l+lru[ actual price 现货价；实际价格
Cqi i} actual profit 实际利润
RwI[R)k actual quotation 实盘；实际价位；实际报价
gD`>Twa&6 actual year basis 按实际年度计算
Fs_]RfG actuals 实货
u c7Eq45 actuarial investigation 精算调查
Z/;Xl ~ actuarial principle 精算原则
XW{>-PBg: actuarial report 精算师报告
0& >H^ Actuarial Society of Hong Kong 香港精算学会
SP* fv` actuarial valuation 精算师估值
v3d&*I actuary 精算师
Y6i _!z[V[ ad referendum agreement 暂定协议；有待覆核的协定
G7!W{;@I ad valorem duty 从价税；按值征税
m %;D ad valorem duty system 从价税制
D GW+>\G ad valorem fee 从价费
NA3 \ ad valorem tariff 从价关税
osARA3\Xt additional allowance 额外免税额
tZ`Ts}\ e additional amount for unexpired risk 未过期风险的额外款额
L( T12s additional assessable profit 补加应评税利润
Yim<>. ! additional assessment 补加评税
>_OYhgs 1w additional commitment 额外承担
40E#JF# additional commitment vote 额外承担拨款
k>x&Ip8p additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&k-Vcrcz additional dependent parent allowance 供养父母额外免税额
W[EKD 7 additional provision 额外拨款
9O{b]=>wq additional stamp duty 附加印花税
l3Njq^ T additional tax 补加税罚款；补加税款
y[B>~m8$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
HK\~Qnq adjudged bankrupt 被裁定破产
~'37`)]z adjudicated bankrupt 裁定破产人
=K'cM=WM6 adjudication fee 裁定费；评定印花税额手续费；评估契据费
# m ize adjudication of bankruptcy 裁定破产；宣告破产
{7 TlN.( adjudication of insolvency 裁定无力偿还债务
-7J| l adjusted actual 经调整的实数；调整后的实数
^7z u< lX adjusted current assets 经调整的流动资产；调整后的流动资产
}Sy=My89r adjusted figure 经调整的数字；调整后的数额
n
-( adjusted liabilities 经调整的负债；调整后的负债
Hbv6_ H adjusted loss 经调整的亏损；调整后的亏损
kKC9{^%) 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
T91moRv adjusted profit 经调整的利润；调整后的利润
3(C\.oRc adjusted surplus 经调整的盈余额；调整后的盈余额
gs!(;N\j| adjusted value 经调整的价值；调整后的价值
w 4[{2 adjustment 调整；修订；理算〔保险〕
I>L-1o|^ adjustment centre 调剂中心
4DZ-bt' adjustment lag 调整过程的时间差距；调整时差
zO g7raIa adjustment mechanism 调整机制
Y0?5w0{ adjustment of loss 亏损调整
()&~@ 1U adjustment process 调整过程；调整程序
^B8b%'\ adjustment range 调整幅度
CLvX!O(~ administered exchange rate 受管制汇率
{uzf" %VtP Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
pTIf@n6I administration expenses 行政费用
)95f*wte administration fee 手续费；行政费
bfo[" administration in bankruptcy 破产管理
Q.K,%(^;a administration order 遗产管理令
cGjPx G; administrator 管理人；遗产管理人
vfVj=DYj administrator of the estate 遗产管理人
8@so"d2e admission of debt 债项承认书
y;/VB,4V admission of proof 接纳债权证明
Zd"^</ S advance 放贷款项；垫付款项；预支款项；预付款项
:
]C ~gc advance account 暂支帐目；预付款帐户
N('&jHF advance compensation 预付补偿金
(#+^ & 1 advance from shareholder 股东垫款
2eMTxwt*S advance pending reimbursement 预支以待日后付还
J!5$,%v advanced economy 先进经济体系
J:V?EE,\- advancement 预付；预付财产
Sa2>`":d advances warrant 垫款令
6{ =\7AY advancing 贷出
/SYw; <= adverse balance 逆差
)GHq/:1W adverse exchange 逆汇
<&C]s b advertisement addressed to shareholders 在报章刊登的致股东通告
p K0"%eA advice for collection 托收通知书
O/[cpRe advice of drawing 提款通知书；汇票通知书
&b:1I 7Cp* advice of payment 付款通知
/?SLdW Advisory Committee [Securities and Futures Commission]
7uzk p &+: 谘询委员会〔证券及期货事务监察委员会〕
wI(M^8F_Mf Advisory Committee on Diversification 经济多元化谘询委员会
s[UHe{^T affidavit 誓章；遗产申报誓章
/ m=HG^! affidavit of no receipt 述明无收款的誓章
c38D}k^): affiliate 联号；联营公司；附属公司
4?B\O`sy. affiliated company 附属公司；联号；联营公司
AK@9?_D affirmation [estate duty] 非宗教式宣誓〔遗产税〕
c/sC&i;%O affordability 负担能力
!qG7V:6 African Development Bank [AfDB] 非洲开发银行
$|8!BOx8t after-acquired property 事后取得的财产
Jv^h\~*jH after-hours dealing 市后交易
.V,@k7U,V after-tax profit 税后盈利；税后利润；税后溢利
9 T<x& agency agreement 代理协议
EFz&N\2 agency expenses 代理机构的开支
eA<0$Gs,h agency fee 代理费
!KUi\yQ1 Agency Law 《代理法》
#\=F O> agent 代理人；承销人
% >=!p agent of company 公司代理人
B
{>7-0 agent's fee 代理人费；经纪费
e%b6(% aggregate 总计；总数；总体数字
u?C#4 aggregate amount 总款额；总额
wb0L.'jyR) aggregate assets and liabilities 总体资产与负债
WlU0:(d aggregate at constant price 按固定价格计算的总体数字
{;2PL^i aggregate demand 总需求
3W
N@J6? aggregate gross position 总持仓量
AIZ]jq aggregate limit 总限额
.[_L=_. aggregate of salaries tax 合计薪俸税
H j}K{20 aggregate performance 总体表现；总体业绩
5 sX+~Q aggregate supply 总体供应
X(N LtO
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6Yln, rC aggregate total 整体总额
?` ?)Q E8 aggregate value 总值；合计价值
094o'k aggregated basis 合计基准
*WuID2cOI aggregated net chargeable income 合计应课税入息实额
zolt$p aggregation 合并计算；合计；总和
2Wdyxj Q aggregation of incomes of husband and wife 夫妇入息合并计算
7<*yS310 aggregation of property 财产的总和
+~p88;
agio 差价；贴水
-qGa] a 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 2F)%T DY Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?{[
v+t# 《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》
J\b^) Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
y gz6C 《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》
A*\.NT M Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
z:wutq ru 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%%[LKSTb agreement for a settlement 授产协议
x<ZJb agreement for assignment 转让协议
Tc? $>' agreement for sale 售卖协议；买卖协议
F'21jy& agreement for sale and purchase 买卖协议
K|[*t~59 agreement for the payment of interest 支付利息协议
2GDD!w#!j agreement for the repayment of money 还款协议
.:F%_dS D agreement of reinsurance 再保险协议
%xI p5h] Agricultural Bank of China 中国农业银行
/V'A%2Cl=T air passenger departure tax 飞机乘客离境税
@J/K-.r Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
u I )6M airport tax 机场税
) AvN\sC alcohol duty 酒精税
glD u2a,Q alienation 让与；让渡；转让
3c a (i/c alimony 生活费；赡养费
{ttysQ- All Ordinaries Index [AOI] 所有普通股指数
[D I+~F all risks 全险；综合险
?82x dp g All Sales Record for Stock Market 《股票市场成交报告》
>G25m'&,7 Allied Capital Resources Limited 新联财务有限公司
= %TWX[w all-items index [Consumer Price Index] 总指数〔消费物价指数〕
9d x/hFA allocation letter 拨款信件
)
b (B allocation of fund 分配款项；预留款项
<eWf< allocation of profit 利润分配；溢利分配
^'PWI{ O allocation warrant 拨款令
v bZ}Z3f_ allotment 分配；配股
b0Ps5G\ u allotment notice 股份配售通知；配股通知
(5-FV p
fb allotment of shares 股份分配
3EPv"f^V allowable 可获宽免；免税的
]>5/PD,wWy allowable business loss 可扣除的营业亏损
5@ ~
Q^r:% allowable expenses 可扣税的支出
V2wb%;q allowance 免税额；津贴；备抵；准备金
3[Qxd{8r allowance for debts 债项的免税额
T 4Pgbop allowance for depreciation by wear and tear 耗损折旧免税额
{8W'%\!=
allowance for funeral expenses 殡殓费的免税额
m;GCc8 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
wfLaRP allowance for repairs and outgoings 修葺及支出方面的免税额
0x@6^ %^\ allowance to debtor 给债务人的津贴
*Q
"wwpl? alteration of capital 资本更改
Mh]Gw(?w alternate trustee 候补受托人
-lY6|79bF amalgamation 合并
<Z mg# ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1~NT.tY ambit of charges 征税范围；收费范围
n{ar gI8wF amended valuation 经修订的估值
-&zZtDd F American Commodities Exchange 美国商品交易所
A P?R"% American Express Bank Limited 美国运通银行
&w_j/nW^' American Stock Exchange 美国证券交易所
YJT&{jYi amortization 摊销
~:s>aQ`! amount due from banks 存放银行同业的款项
12b(A+M
amount due from banks abroad 存放海外银行同业的款项
r@H /kD amount due from holding companies 控股公司欠款
"#2a8# amount due from local banks 存放本港银行同业的款项
n FHUy9q amount due to banks 银行同业的存款
"R;U/+ amount due to banks abroad 海外银行同业的存款
8;RUf~q? amount due to holding companies 控股公司存款
3YOq2pW72G amount due to local banks 本港银行同业的存款
"*e$aTZB\ amount due to outport banks 外埠银行同业的存款
qN9(S:_Px amount for note issue 发行纸币的款额
-= )H{ amount of bond 担保契据的款额
}C"%p8=HM amount of consideration 代价款额
V^bwXr4f amount of contribution 供款数额
?BeiY zg amount of indebtedness 负债款额
.ypL=~Rp amount of principal of the loan 贷款本金额
^ @s1Z7 amount of rates chargeable 应征差饷数额
Ot _]3:`J~ amount of share capital 股本额
Y!w`YYKP amount of sums assured 承保款额
z!ZtzD]cb amount of variation 变动幅度
h+g_rvIG* amount of vote 拨款数额
N /"{.3{W amount payable 应付款额
84& $^lNV amount receivable 应收款额
|4;Fd9q^m Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"^})zf~_ analysis 分析
FrGgga$ ancillary risk 附属风险
hF~n)oQ annual account 周年帐目；周年帐目报表；年度决算；年结
`ts$(u.w annual accounting date 年结日期
k8&;lgO ' annual allowance 每年免税额；年积金；年度津贴；年津
+>6 iYUa annual balance 年度余额
gwuI-d^ annual disposable income 每年可动用收入
o,\$Zx Slm annual estimates 周年预算
:+^lJ&{U annual fee 年费
*K8$eDNZ annual general meeting 周年大会
-P$PAg5"2 annual growth rate 年增率；每年增长率
%rL.|q9
annual long-term supplement 长期个案每年补助金
-A^ _{4X annual pensionable emolument 可供计算退休金的年薪
%S96 0 annual report 年报
t&C1Oo}=3 Annual Report on the Consumer Price Index 《消费物价指数年报》
_7Ju annual return 周年报表；周年申报表；每年报税表格
] vHF~|/- Annual Return Rules 《周年报表规则》
>
PRFWO annual review of consumer prices 每年消费物价回顾
JE "x annual roll-forward basis 逐年延展方式
q$d>(vb q annual salary 年薪
AUG#_HE]k annual statement 年度报表；年度决算表
EI P /V 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
@e.C"@G annuitant 年金受益人
X:"i4i[}{9 annuity 年金
_Eo[7V{NY annuity contract 年金合约
?Jm^< annuity on human life 人寿年金
].w4$OJ? antecedent debt 先前的债项
v!~fs)cdE| ante-dated cheque 倒填日期支票
MS~(D.@ZS anticipated expenditure 预期开支
!GjQPAW anticipated net profit 预期纯利
'x#~'v* anticipated revenue 预期收入
f643#1 anti-inflation measure 反通货膨胀措施
{I%cx Q#y anti-inflationary stance 反通货膨胀立场
? =Z? 6fw apparent deficit 表面赤字
UmP/h@8 apparent financial solvency 表面偿债能力
@1roe
G apparent partner 表面合伙人
pK>N-/?a application for personal assessment 个人入息课税申请书
{BN#h[#B{ application of fund 资金应用
S6DKREO application to release as liquidator and to destruct the books of accounts and documents
hR?{3d#x2 申请免除清盘人职务及毁灭帐簿与文件
iH M%iUV appointed actuary 委任精算师
UERLtSQ appointed auditor 委任核数师；委任审计师
.5_ 2zat0H appointed trustee 委任的受托人
2`K=Hby appointer 委任人
gh]cXuph apportioned pro rata 按比例分摊
ZPLm]I\] apportionment 分配；分摊
AofKw Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Sw Gx?U apportionment formula 分摊方程式
Mk 6(UXY apportionment of estate duty 遗产税的分摊
Qz1E 2yJ appraisal 估价；评估
PO: {t appreciable growth 可观增长
UcHJR"M~ c appreciable impact 显着影响
R B appreciable increase 可观增长
yS'I[l appreciation 增值；升值
-$ls(oot appreciation against other currencies 相对其他货币升值
4SxX3Fw appreciation of the exchange value of Hong Kong dollar 港元汇值上升
q"lSZ;
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<dtGK~_ appropriation 拨款；拨用；拨付
6@5+m
0`u3 appropriation account 拨款帐目
>1Ibc=}g Appropriation Bill 拨款法案
)D7m,Wi+ appropriation-in-aid system 补助拨款办法
L,/%f<wd approved assets 核准资产
F v 2-( approved basket stock 认可一篮子证券
eu-*?]&Di approved budget 核准预算
[q[Y~1o/&H approved charitable donation 认可慈善捐款
P/eeC" approved charitable institution 认可慈善机构
}j)e6>K]) approved currency 核准货币；认可货币
97*p+T<yp approved estimates 核准预算
&DX! f approved estimates of expenditure 核准开支预算
A}9`S6 @@ approved overseas insurer 核准海外保险人
)*J^K?!S approved overseas trust company 核准海外信托公司
-uG +BraI approved pooled investment fund 核准汇集投资基金
%J?xRv! approved provident fund scheme 认可公积金计划
Q(?#'<.# approved provision 核准拨款
kVMg 1I@ approved redeemable share 核准可赎回股份
FDs>m
#e approved regional stock 认可地区性证券
)N w8O{\ approved retirement scheme 认可退休金计划
YK'<NE3 4 approved subordinated loan 核准附属贷款
z>Y-fN`, arbitrage 套戥；套汇；套利
+7.',@8_V arbitrageur 套戥者；套汇者
BX7kO0 j arbitrary amount 临时款项
Cl7xt}I arrangement 措施；安排；协定
T.BW H2gRP arrears 欠款
zTSTEOP}%Y arrears of pay 欠付薪酬
XNkn|q2 arrears of revenue 逾期未收税款；逾期未收的帐项
UB@+c k articles of association 组织章程；组织细则；组织章程细则
K+3=tk]W9u Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+I|vzz`ZVr ascertainment of profit 确定利润
gR;i(81U "Asia Clear" “亚洲结算系统”
r`d4e,( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\ ~$#1D1f Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
:4/3q|cn Asian Development Fund [ADF] 亚洲发展基金
&j"?\f? Asian dollar bond 亚洲美元债券
g}cq K Asian dollar market 亚洲美元市场
oD .Cs' Asian dollar rate 亚洲美元利率
f.$af4
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C_JNX9wv Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^hM4j{|&M asked price 沽盘；喊价；索价；卖方报价
*. t 7G assessable income 应评税入息
.W!i7 assessable loss 应评税亏损
(hbyEQhF assessable profit 应评税利润
fIU#M]Xx assessable value 应评税值
VY4yS*y assessed profit 估定利润
sDlO# assessed value 经评估价值
%P|/A+Mg" assessment 评税；评定；估价；评税单
Z@!+v 19^ assessment number 评税编号；估价编号
mz0 X3 assessment of additional tax 补加税评税
hRhe& , v assessment of performance 业绩评估；实绩评价
YN F k Assessor 评税主任
7Ak6,BuI% asset price bubbles 资产价格泡沫
htF] W|z asset-backed securities 具资产保证的证券
`M8i92V\qY assets accretion 资产增值
^u ~Q/ 4 assets and liabilities 资产与负债
"+G8d' %YV assets betterment statement 资产递增表；资产改进表
xi}skA assets lending 实物放款；有抵押贷款
!Wnb|=j assets of the company passing on the death 死者去世时转移的公司资产
&Ok):` assets pledged as security for liabilities 用作负债抵押的资产
oa p4rHk} assets portfolio 资产投资组合
`d}2O%P assets price 资产价格
2 FJ*f/ assets quality 资产质素
^<2p~h0
\ assets realization 资产变现
h S&R( m assets refinancing arrangement 资产再集资安排
+ cN8Y}V assets securitization 资产证券化
1mG- } assets situated outside Hong Kong 在香港以外地方的资产
kt:!
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vl:KF7:#m assets value 资产值
EaN6^S= assignee 承让人
ZUd-< y assignment 转让；转让书；转让契
r;N|) assignment of interest 权益转让
u'BaKWPS assignment of letters patent and trade mark 专利证书及商标转让
(*iHf"=\ assignment of property 物业转让；物业转让书
1= V- V< assignment right 转让权
!+v$)3u9 assignor 转让人
2BwO!Y[ associate 有联系的人；有关连人士；相联者；合伙人；联系人
SwMc
pNo Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
|CRn c: associate member 附属会员
*$g-:ILRuZ associated body corporate 相联法人团体
vr =#3> associated company 相联公司；联属公司
$>LQ6|XRu associated corporation 相联法团
X'iWJ8 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
wFZP,fQ9l 公认会计师公会〔英国〕
.?$gpM?i Association of Futures Exchange Brokers 香港期货经纪协会
4.t-i5 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
%EB/b association of underwriters 承保人组织
T6=u P)!K assumption of control 接管
5=ryDrx assurance 担保；保险；转易；转易书
oUlVI*~ND assurance of interest 权益的转易
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"Y CHe at 19XX price 按一九ＸＸ年价格计算
xJ .M;SF4 at a discount 按赔价计算；按贴水价格计算；打折扣
8Zd]wY O at a premium 按溢价计算；按升水价格计算
UkFC~17P at call 通知付款；按通知
$IpccZp A at constant market price 按固定市价计算
PCtzl ) at constant price 按固定价格计算
'm$L Ij?@ at cost 按成本计算
X^j fuA at current market price 按当时市价计算；按现时市价计算
l.M0` Cn-% at current price 按当时价格计算；按现时价格计算
qJ-/7-$ ^ at factor cost 按要素成本计算；按生产要素成本计算
Lr pM\}t at money-of-the-day price 按付款当日价格计算
2D5StCF$O at or better 按指定或较佳价位〔买卖指令〕
YGNP53CU at par 按面值计算；平价
KM ax$ at sight 见票即付
,I;> aE<# at the close 按收市盘
A@#E@ ;lm at the opening 按开市盘
d&>^&>?$zh attestation 见证；见证条款
UJ2U1H54h at-the-money option 平价期权
GTHt'[t@; attorney 受权人；受托代表人
n + M <\ attornment 新拥有人承认书
m9;SrCN_ attributable profit 可归属利润
"#g}ve, attributable share value 可归属股份价值
)boE/4 Auckland Stock Exchange 奥克兰证券交易所
~wdGd+ez auction 拍卖
M"L=L5OH- auctioneer 拍卖商
CTmT@A{ audit 审计；核数
~"A0Rs= Audit Commission 审计署
0=$T\(0g Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
1xvu<|F 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〕
yB!dp;gM{ audit review 帐目审查
[nh>vqum Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
VIbq:U audited account 审计帐目；经审计的帐目
N2o7%gJw audited annual account 经审计的周年帐目
C,eu9wOT audited balance sheet 经审计的资产负债表
%a7$QF] auditor 核数师；核数主任；审计师
- nwypu auditor's certificate 核数师证明书；审计师证明书
%
] U auditor's report 核数师报告；审计师报告
|uJ%5y# Aussie bond 澳元债券
G#$-1"!` austerity budget 紧缩预算
o+VQ\1as?( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?V=CB,^ Australia All Ordinaries Index 澳洲所有普通股票指数
~VB1OLgv#. Australian Dollar [AUD] 澳元
Cvd N"k Australian Options Market 澳大利亚期权市场
2~2 O V Australian Securities Commission 澳洲证券事务监察委员会
8 F hdN Australian Society of Certified Practising Accountants 澳洲执业会计师公会
w! XD/j N Australian Stock Exchange 澳大利亚证券交易所
)U# K Austrian Schilling [ATS] 奥地利先令
@(lh%@hO authentication 认证；鉴证
}-`4D Hgq authority to purchase 委托购买证；委购书
_u Il authorization 认可；核准；授权；授权书
'c~4+o4co authorization by direction 指示授权
1.>m@Slr> authorization by instruction 指令授权
t#yuOUg authorization by warrant 令状授权
C_Wc5 { authorization of unit trust 单位信托的认可
H;"4 C8K7 authorized agent 指定代理人
h
yIV.W/ authorized capital 法定资本
p]"4#q\( authorized clerk 出市员
!Z6{9sKR=] authorized dealer 认可交易商
AOx[ authorized financial institution 认可财务机构
6MI8 zRX authorized fund 认可基金
%jM,W}2 authorized fund house 获授权的基金公司；认可基金公司
LH6 vLuf authorized institution 认可机构
D&zle~" J authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
>R=|Wo`Ri authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
: E?V. authorized insurer 获授权保险人；获认可承保人
S,=|AD authorized investment 特准投资项目
:v 4]D4\o authorized person 获授权人
zBH2@d3W authorized representative 获授权代表
_vZOZKS+ authorized share capital 法定股本
wy G;8I automated quotation system 自动报价系统
-K$)DvV^(E Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
2T`!v 自动交易系统〔香港期货交易所有限公司〕
y?#
Loe automatic adjustment mechanism 自动调整机制
O rG).^l automatic adjustment system 自动调整系统
-{A<.a3P}= Automatic Clearing House 自动票据交换所
"7`<~>9t. automatic exchange rates accumulation system 自动化汇率累集系统
H)&R=s Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
%>s |j'{ automatic teller machine [ATM] 自动柜员机
P|> ~_$W autopay 自动转帐
?% kV?eu' available assets 可用资产
S[QrS 7 available fiscal reserve 现存财政储备
I?N yM available profit 可用利润
YbLW/ E\T Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
zMJT:7*`| average 平均；平均数；海损
T
1t6p& average basic salary 平均基本薪金
hzC >~Ub5 average consumer expenditure 平均消费开支；一般消费开支
Rva$IX ^] average cost 平均成本
SY8C4vb'h average cost of land production 增辟土地平均成本
mcok/,/ average daily turnover 平均每日成交额
&?RQZHtg average daily wage rate 平均每日工资率
~_ a-E average expenditure pattern 平均开支模式
'H!XUtFs" average growth rate 平均增长率
ZG@q`<:j average net fixed assets 固定资产平均净值
3mni>*q7d average of relatives 相对价格平均数
3ANQaU C average price 平均价格
:i7;w%B average propensity to consume 平均消费倾向；一般消费倾向
R GX=) average propensity to save 平均储蓄倾向；一般储蓄倾向
BPHW}F]X average rate 平均率
;=Us A B] average revenue 平均收入；平均收益
8i,K~Bu= average stock 平均库存；平均存货
i@CxI<1' average yearly rent 平均年租
[8*)8jP3 avoidance of double taxation 避免双重课税
w*MpX
U< avoidance of tax 避税
