A:
Kg@9kJB A share Ａ股；甲类股份
b)u9#%Q abatement of tax 减税；减扣免税额
dBG] J18 ABN AMRO Bank N.V. 荷兰银行
'Ph4( Yg above-the-line expenditure 线上项目支出；经常预算支出
K@{jY\AZNx above-the-line receipt 线上项目收入；经常预算收入
<EI'N0~KG ABSA Asia Limited 南非联合亚洲有限公司
@T1 >%oi absolute change 绝对数值变更
IEzZ$9,A5 absolute expenditure 实际开支
{kJ[) 7 absolute guideline figure 绝对准则数字
0nAeeVz| absolute interest 绝对权益
kmW!0hm;e absolute order of discharge 绝对破产解除令
8I C( ( absolute profit margin 绝对利润幅度
nm'm*sU\ absolute value 实值；绝对值
@D"1}CW absolutely vested interest 绝对既得权益
S$"A[ absorbed cost 已吸收成本；已分摊成本
7$GP#V1r/ absorption 吸收；分摊；合并
@fpx GMy& absorption rate 吸收率；摊配率；分摊率
CRWO R pP ACB Finance Limited 亚洲商业财务有限公司
)m[!HE`cZ acceptable form of reciprocity 合理的互惠条件
PyH E >C% acceptable rate 适当利率；适当汇率
d*3R0Q|#{ acceptance agreement 承兑协议
? =IbiT acceptance for honour 参加承兑
- T{~m6 acceptor 承兑人；接受人；受票人
gr=ke #
acceptor for honour 参加承兑人
V!KtF accident insurance 意外保险
A| >a
Gy Accident Insurance Association of Hong Kong 香港意外保险公会
==(M
vu` accident insurance scheme 意外保险计划
v%aD:%wlY@ accident year basis 意外年度基准
7<.f &1MgI accommodation 通融；贷款
=GR
Em5 accommodation bill 通融票据；空头票据
'~ ]b;nA accommodation party 汇票代发人
0 l_-
account balance 帐户余额；帐户结余
1shvHmrV account book 帐簿
N&>D/Z;" account collected in advance 预收款项
QW2% Gv : account current book 往来帐簿
<E\BKC%M account of after-acquired property 事后取得的财产报告
sZ4H\ account of defaulter 拖欠帐目
r9vC&pWZ account payable 应付帐款
|E7]69=P account payee only [A/C payee only] 只可转帐；存入收款人帐户
~`N |sI, account receivable 应收帐款
[1vrv(u> account receivable report 应收帐款报表
NM]6 o account statement 结单；帐单；会计财务报表
I3s}t$`y( account title 帐户名称；会计科目
8'cD K[L accountant's report 会计师报告
-`?V8OwY] Accountant's Report Rules 会计师报告规则
d'-^ VxO0 accounting and auditing procedure 会计与审计程序；会计与核数程序
Dkdm~~Rr Accounting Arrangements 《会计安排》
<I|ryPU9{X accounting basis 会计基础
jA]xpf6} accounting by Official Receiver 破产管理署署长呈交的帐目
v 5$zz w Accounting Circular 《会计通告》
-=qmYf accounting class 会计类别
f CVSVn"o accounting date 记帐日期；会计结算日期
jN {ED_ accounting for money 款项核算
|R[m&uOib Accounting Officer 会计主任
YT:5J %" accounting period 会计报告期；会计期
.HtDcGp accounting policy 会计政策；会计方针
9Pb0Olh accounting practice 会计惯例
v OP[ND=T accounting principle 会计准则
ohh 1DsB accounting record 会计记录
OQsH,' accounting report 会计报告
cA L u Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Ahebr{u Accounting Society of China 中国会计学会
X>wQYIi accounting statement 会计报表
JqZ%*^O accounting system 会计制度；会计系统
6 % ,Q accounting transaction 会计事项；帐务交易
9SFiL#1 accounting treatment 会计处理
%B o Jt-v accounting year 会计年度
):[[Ch_ accretion 增值；添加
$Y4
Ao-@ accrual 应计项目；应累算数目
TM RXl.1 accrual basis 应计制；权责发生制
G![1+2p:Tq accrual basis accounting 应计制会计；权责发生制会计
D>1Dao accrue 应累算；应计
! 9N%=6\ accrued benefit 应累算利益
W.CIyGK accrued charges 应计费用
>3Y&jsh< accrued cumulative preference share dividend 应累算的累积优先股股息
Je*gMq:D accrued expenses 应累算费用
g+CH F?O accrued interest payable 应付利息；应计未付利息
rj5:Y QEH; accrued interest receivable 应收利息；应计未收利息
-FPl",f=r accrued right 累算权益
x-W0 h accruing profit 应累算的利润
C'$U1%:
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5s|g K M accumulated profit 累积利润；滚存溢利
Cv=0&S. accumulated reserve 累积储备
lub S{3< accumulation of surplus income 累积收益盈余
7 )]G"m{ acquired assets 既得资产
w5nRgdboy! acquisition 收购；购置；取得
GS ^4t mc acquisition cost 购置成本
RcE%?2l D acquisition expenses 购置费用
]zm6;/ S acquisition of 100% interest 收购全部股权
2-CK:)n/# acquisition of control 取得控制权
>]`x~cE.5 acquisition of fixed assets 购置固定资产
OL=b hZ acquisition of shell “买壳”
9!OpW:bR| acquisition price 收购价
KG?]MVXA act of God 天灾
K4tX4U[Z acting partner 执事合伙人
>ylVES/V active market 买卖活跃的市场；交投畅旺的市场；旺市
>9klh-f active partner 积极参与的合伙人
doa$
;=wg active trading 交投活跃
Q7s1M&K actual circulation 实际流通
{%$=^XO actual cost 实际成本
=wQ= ` actual expenditure 实际开支；实际支出
8L @di Y actual income 实际入息；实际收入；实际收益
xphqgOc12, actual market 现货市场
GQQ!3LwP\O actual price 现货价；实际价格
])JJ`Z 8Bk actual profit 实际利润
n- Xj> actual quotation 实盘；实际价位；实际报价
7 D^ A:f actual year basis 按实际年度计算
o] j* actuals 实货
_`(g? actuarial investigation 精算调查
ppYz~ {" r actuarial principle 精算原则
r3-3*_ actuarial report 精算师报告
i>~?XVU Actuarial Society of Hong Kong 香港精算学会
0Nfj}sXCWE actuarial valuation 精算师估值
%|I|Mc actuary 精算师
VuY.})+J: ad referendum agreement 暂定协议；有待覆核的协定
:s5g6TR ad valorem duty 从价税；按值征税
#.@=xhK/ ad valorem duty system 从价税制
We ->d |= ad valorem fee 从价费
Vh<`MS0X ad valorem tariff 从价关税
$1 v5*E additional allowance 额外免税额
xI@~I g additional amount for unexpired risk 未过期风险的额外款额
u%pief additional assessable profit 补加应评税利润
jBC9Vt;B additional assessment 补加评税
LWI~m2 additional commitment 额外承担
6~}H3rvO} additional commitment vote 额外承担拨款
*t_&im%E additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
y AWDk0bx additional dependent parent allowance 供养父母额外免税额
5c" kLq6r additional provision 额外拨款
)=D&NO67Pq additional stamp duty 附加印花税
T)u w2 additional tax 补加税罚款；补加税款
_(hwU>. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
FMn&2fH adjudged bankrupt 被裁定破产
R+K[/AA adjudicated bankrupt 裁定破产人
xR:h^S^W ~ adjudication fee 裁定费；评定印花税额手续费；评估契据费
zC Hr adjudication of bankruptcy 裁定破产；宣告破产
.*j+? adjudication of insolvency 裁定无力偿还债务
Q-F9oZ*0 adjusted actual 经调整的实数；调整后的实数
V|A E~R^ adjusted current assets 经调整的流动资产；调整后的流动资产
/Uc*7Y5j adjusted figure 经调整的数字；调整后的数额
h,x] adjusted liabilities 经调整的负债；调整后的负债
AJT0)FCpR adjusted loss 经调整的亏损；调整后的亏损
{#,FlR2 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
R%%`wmG)" adjusted profit 经调整的利润；调整后的利润
ZhsZy wM adjusted surplus 经调整的盈余额；调整后的盈余额
=@2V#X]M* adjusted value 经调整的价值；调整后的价值
uNbA>*c4M adjustment 调整；修订；理算〔保险〕
MbfzGYA2~ adjustment centre 调剂中心
eEQ[^i adjustment lag 调整过程的时间差距；调整时差
?_aR-[XRg adjustment mechanism 调整机制
WM"^#=+$ adjustment of loss 亏损调整
I*}#nY0+ adjustment process 调整过程；调整程序
PAHlj,n) adjustment range 调整幅度
0 Mg8{ administered exchange rate 受管制汇率
F :S,{&jB Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
>K
:"[? administration expenses 行政费用
"NU".q administration fee 手续费；行政费
?N*0 S'dY administration in bankruptcy 破产管理
QCR-l xO1 administration order 遗产管理令
+,Az\aT/% administrator 管理人；遗产管理人
|xVCl<{F% administrator of the estate 遗产管理人
86# mmm) admission of debt 债项承认书
2JP?6N admission of proof 接纳债权证明
KeB4Pae|V advance 放贷款项；垫付款项；预支款项；预付款项
4MJzx9# advance account 暂支帐目；预付款帐户
(x
qA.(F advance compensation 预付补偿金
Jj:6
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@@IA35'tc advance pending reimbursement 预支以待日后付还
* Xoscc advanced economy 先进经济体系
It4z9Gh advancement 预付；预付财产
U$)Hhn|X advances warrant 垫款令
L ]d@D 0.Z advancing 贷出
N;'HR) adverse balance 逆差
s.` d<(X? adverse exchange 逆汇
T3./V0]\I advertisement addressed to shareholders 在报章刊登的致股东通告
8[)]3K x advice for collection 托收通知书
6#M0AG advice of drawing 提款通知书；汇票通知书
-vHr1I< advice of payment 付款通知
SF k#bh Advisory Committee [Securities and Futures Commission]
Jv < $AI 谘询委员会〔证券及期货事务监察委员会〕
`{F~'t[' Advisory Committee on Diversification 经济多元化谘询委员会
R*Z] affidavit 誓章；遗产申报誓章
|xZcT4 affidavit of no receipt 述明无收款的誓章
rxj@NwAno affiliate 联号；联营公司；附属公司
^,lZ 58
2 affiliated company 附属公司；联号；联营公司
{X<4wxeTo affirmation [estate duty] 非宗教式宣誓〔遗产税〕
xn@0pL3B~ affordability 负担能力
*ldMr{s<R African Development Bank [AfDB] 非洲开发银行
U5!f+ + after-acquired property 事后取得的财产
W@,p9=425 after-hours dealing 市后交易
KC:4 after-tax profit 税后盈利；税后利润；税后溢利
YX` =M agency agreement 代理协议
T:d m0i au agency expenses 代理机构的开支
_A YC|R| agency fee 代理费
EWIc|b: Agency Law 《代理法》
3]<re{)J9O agent 代理人；承销人
*frJ^ Ws{ agent of company 公司代理人
S9R]Zl7{- agent's fee 代理人费；经纪费
k 0_$M{@Y aggregate 总计；总数；总体数字
qQOD aggregate amount 总款额；总额
_1<'"u#6w aggregate assets and liabilities 总体资产与负债
,|X +/|gm aggregate at constant price 按固定价格计算的总体数字
3g [j%`k aggregate demand 总需求
p*`SGX aggregate gross position 总持仓量
^Opy6Bqb aggregate limit 总限额
neh;`7~5@K aggregate of salaries tax 合计薪俸税
H:-A; f!Z aggregate performance 总体表现；总体业绩
x$GsD V aggregate supply 总体供应
xDJ+BQ<1A aggregate surplus 总盈余
l (#ke aggregate total 整体总额
tI b21c q aggregate value 总值；合计价值
ny(GTKoUz aggregated basis 合计基准
eQFb$C]R}y aggregated net chargeable income 合计应课税入息实额
7TkxvSL X aggregation 合并计算；合计；总和
vM7v f6 aggregation of incomes of husband and wife 夫妇入息合并计算
;Q=GJ5`B aggregation of property 财产的总和
U`8 |9v agio 差价；贴水
^2^|AXNES 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》
5!F\ h'E Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+Y)#yGUn 《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》
i*CQor6|z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Tz[?gF.Do 《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》
kAN;S<jSE Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
eR-=<0Iw; 《香港政府和大韩民国政府关于相互促进和保护投资协定》
wD ],{ y agreement for a settlement 授产协议
nS+FX& _ agreement for assignment 转让协议
*Z`XG_ s5 agreement for sale 售卖协议；买卖协议
eKVALUw agreement for sale and purchase 买卖协议
w,Zx5bBg% agreement for the payment of interest 支付利息协议
0<@KDlF agreement for the repayment of money 还款协议
dA1
C)gLi agreement of reinsurance 再保险协议
dHG Io Agricultural Bank of China 中国农业银行
8b:clvh air passenger departure tax 飞机乘客离境税
&.Latx Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Ji6`-~ k airport tax 机场税
P$18Xno{ alcohol duty 酒精税
:%#r.p"6x alienation 让与；让渡；转让
:vK(LU0K alimony 生活费；赡养费
NdsX*o@a All Ordinaries Index [AOI] 所有普通股指数
?o rh JS all risks 全险；综合险
5U{4TeUH All Sales Record for Stock Market 《股票市场成交报告》
-/ UXd4S Allied Capital Resources Limited 新联财务有限公司
R+E_#lP_$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
DVl[t8K! allocation letter 拨款信件
W&e'3gk _ allocation of fund 分配款项；预留款项
cRh\USS allocation of profit 利润分配；溢利分配
C~{NKMeC/m allocation warrant 拨款令
K2xH'v
O ( allotment 分配；配股
=0h|yjnL/ allotment notice 股份配售通知；配股通知
0aC 2 Pym^ allotment of shares 股份分配
Wk`bb!P_ allowable 可获宽免；免税的
6KEykw
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lC=N:=Mu allowable expenses 可扣税的支出
}2q l?K allowance 免税额；津贴；备抵；准备金
m\/,cc@, allowance for debts 债项的免税额
`u#;MUg allowance for depreciation by wear and tear 耗损折旧免税额
2"leUur~rO allowance for funeral expenses 殡殓费的免税额
O
xT}I allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{jOzap| allowance for repairs and outgoings 修葺及支出方面的免税额
)C>}"#J > allowance to debtor 给债务人的津贴
ZU-4})7uSB alteration of capital 资本更改
M!Z*QY."P alternate trustee 候补受托人
hIVI \U, amalgamation 合并
3cOY0Z#T ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
dU oWo3r= ambit of charges 征税范围；收费范围
E+}GxFG-: amended valuation 经修订的估值
;GE26Ymqly American Commodities Exchange 美国商品交易所
&@YFje6Lcm American Express Bank Limited 美国运通银行
n .f4z< American Stock Exchange 美国证券交易所
X-kXg)!Bg amortization 摊销
ofMu3$Q amount due from banks 存放银行同业的款项
ZD5 I5 amount due from banks abroad 存放海外银行同业的款项
uw Kh amount due from holding companies 控股公司欠款
VY/|WD~"CW amount due from local banks 存放本港银行同业的款项
j-J(C[[9 amount due to banks 银行同业的存款
5^i.;>(b amount due to banks abroad 海外银行同业的存款
,< @,gZ ru amount due to holding companies 控股公司存款
]<27Sw&yaG amount due to local banks 本港银行同业的存款
17>5#JLP amount due to outport banks 外埠银行同业的存款
]?0{(\ amount for note issue 发行纸币的款额
E?Zb~xk amount of bond 担保契据的款额
+65oC x
amount of consideration 代价款额
t_dcV%= amount of contribution 供款数额
|XKOXa3. amount of indebtedness 负债款额
7_9+=.
+X5 amount of principal of the loan 贷款本金额
Hp btj amount of rates chargeable 应征差饷数额
C-llq`(d amount of share capital 股本额
R=-+YBw7/ amount of sums assured 承保款额
*8$>Whr amount of variation 变动幅度
X"h%tsuw amount of vote 拨款数额
-7>^
rR V amount payable 应付款额
`"a? a5]k amount receivable 应收款额
1.'(nKoq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
|DN^Nht E analysis 分析
K;oV"KRK ancillary risk 附属风险
o]Z
_@VI annual account 周年帐目；周年帐目报表；年度决算；年结
gtD annual accounting date 年结日期
t< sp%zXZ annual allowance 每年免税额；年积金；年度津贴；年津
w&p~0cA~ annual balance 年度余额
_*s~`jn{H annual disposable income 每年可动用收入
NWEhAj<w annual estimates 周年预算
UT 3bd,, annual fee 年费
\un sh^M annual general meeting 周年大会
UTZ776`S&X annual growth rate 年增率；每年增长率
.#*D !;f annual long-term supplement 长期个案每年补助金
+7V=aNRlE annual pensionable emolument 可供计算退休金的年薪
GI4?|@%vD! annual report 年报
w#*/ y?" D Annual Report on the Consumer Price Index 《消费物价指数年报》
m8'@UzB annual return 周年报表；周年申报表；每年报税表格
bb|}' Annual Return Rules 《周年报表规则》
>s&XX,
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>n]oB~P% annual roll-forward basis 逐年延展方式
sffhPX\I annual salary 年薪
-i#J[>=w{C annual statement 年度报表；年度决算表
@-0Fe9 n= 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
9Ei5z6Vk/+ annuitant 年金受益人
N99[.mErU annuity 年金
^_@r.y] annuity contract 年金合约
= 0 ,|/1~ annuity on human life 人寿年金
]?[zx'| antecedent debt 先前的债项
{'NBp0i ante-dated cheque 倒填日期支票
^^%JoQ. anticipated expenditure 预期开支
R"@7m!IA anticipated net profit 预期纯利
v@VLVf)>9^ anticipated revenue 预期收入
H LVQ7 anti-inflation measure 反通货膨胀措施
& x`&03 X anti-inflationary stance 反通货膨胀立场
D i:{er(p apparent deficit 表面赤字
jz*0`9&_ apparent financial solvency 表面偿债能力
(~h7rAEc apparent partner 表面合伙人
k@S)j< application for personal assessment 个人入息课税申请书
1\/{# c application of fund 资金应用
9I85EcT^4" application to release as liquidator and to destruct the books of accounts and documents
ton 1oq
申请免除清盘人职务及毁灭帐簿与文件
C>^,*7dS appointed actuary 委任精算师
iHPUmTus-- appointed auditor 委任核数师；委任审计师
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gbt appointed trustee 委任的受托人
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appointer 委任人
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jmrD apportioned pro rata 按比例分摊
yE#g5V& apportionment 分配；分摊
4sTMgBz w Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Tr~sieL apportionment formula 分摊方程式
rWA6X DM7 apportionment of estate duty 遗产税的分摊
I?B,sl_w appraisal 估价；评估
42&v % ;R appreciable growth 可观增长
ML=eL*}l appreciable impact 显着影响
zX98c appreciable increase 可观增长
`?l3Ct* appreciation 增值；升值
x>v-m*4Z4@ appreciation against other currencies 相对其他货币升值
p! _[qs appreciation of the exchange value of Hong Kong dollar 港元汇值上升
?ty>}.c t appreciation tax 增值税
2HD :JdL appropriation 拨款；拨用；拨付
q]C eD appropriation account 拨款帐目
1w`2Dt Appropriation Bill 拨款法案
5$kdgFq( appropriation-in-aid system 补助拨款办法
J96uyS* approved assets 核准资产
:_v!#H) approved basket stock 认可一篮子证券
@OzMiN approved budget 核准预算
6hO-H&r++ approved charitable donation 认可慈善捐款
*Ddi(` approved charitable institution 认可慈善机构
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7g>< approved currency 核准货币；认可货币
>%u@R3PH] approved estimates 核准预算
eIH$"f;L approved estimates of expenditure 核准开支预算
6#U^< ` approved overseas insurer 核准海外保险人
/'ZKS T4 approved overseas trust company 核准海外信托公司
ZWS2q 4/S approved pooled investment fund 核准汇集投资基金
802H$P^ps approved provident fund scheme 认可公积金计划
V C-d0E0 approved provision 核准拨款
=> qTNh*' approved redeemable share 核准可赎回股份
Us] =Y}( approved regional stock 认可地区性证券
M diw Ri approved retirement scheme 认可退休金计划
b?8)7.{F{ approved subordinated loan 核准附属贷款
1fH< VgF` arbitrage 套戥；套汇；套利
\w%@?Qik arbitrageur 套戥者；套汇者
" N 3) Qr arbitrary amount 临时款项
J? .F\`N) arrangement 措施；安排；协定
L_Q S0_1 arrears 欠款
(!3;X"l arrears of pay 欠付薪酬
Hkege5{ arrears of revenue 逾期未收税款；逾期未收的帐项
##cnFQCB articles of association 组织章程；组织细则；组织章程细则
&dr@6-xaq Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
i)M EK#{ ascertainment of profit 确定利润
FH8k'Hxg "Asia Clear" “亚洲结算系统”
{WQq}-( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ygzxCn|# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
s9 @S d Asian Development Fund [ADF] 亚洲发展基金
.fp&MgiQ Asian dollar bond 亚洲美元债券
5pfYEofK[ Asian dollar market 亚洲美元市场
H>XFz(LWh Asian dollar rate 亚洲美元利率
y! ~qbh[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Be2lMC Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
p $Hi[upy asked price 沽盘；喊价；索价；卖方报价
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&7S8Q assessable income 应评税入息
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t0Mx!p'T assessable profit 应评税利润
wP<07t[-g assessable value 应评税值
z=g$Exl assessed profit 估定利润
pvF-Y9Xb assessed value 经评估价值
vcv CD7MD assessment 评税；评定；估价；评税单
BhkoSkr assessment number 评税编号；估价编号
[ *>AN7W assessment of additional tax 补加税评税
[ c~kF+8 assessment of performance 业绩评估；实绩评价
uOd& XW Assessor 评税主任
K\u_Ji]k asset price bubbles 资产价格泡沫
y t5H oy asset-backed securities 具资产保证的证券
eTbg7"waA assets accretion 资产增值
,6{iT,~@8 assets and liabilities 资产与负债
Je Cg|@ assets betterment statement 资产递增表；资产改进表
]Y` Ib0$ assets lending 实物放款；有抵押贷款
]JX KZV8$0 assets of the company passing on the death 死者去世时转移的公司资产
[M%._ u, assets pledged as security for liabilities 用作负债抵押的资产
dg_G s>?2 assets portfolio 资产投资组合
> ' i assets price 资产价格
e#S0Fk)z assets quality 资产质素
Z"y=sDO{ assets realization 资产变现
bm# ( ? assets refinancing arrangement 资产再集资安排
AXPMnbUS assets securitization 资产证券化
H,y4`p 0 assets situated outside Hong Kong 在香港以外地方的资产
tU :EN;H assets stripping 削减资产；拆卖资产
q%i-`S]}qL assets value 资产值
cBXWfv4 assignee 承让人
G8J*Wnwu[K assignment 转让；转让书；转让契
[0y$! f4 assignment of interest 权益转让
{<=#*qx[Y! assignment of letters patent and trade mark 专利证书及商标转让
/>44]A< assignment of property 物业转让；物业转让书
_zMg oc7 assignment right 转让权
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5q},3 assignor 转让人
69G`2_eKCp associate 有联系的人；有关连人士；相联者；合伙人；联系人
oD. r `]k Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
`$TRleSi associate member 附属会员
)Xt n k associated body corporate 相联法人团体
-7{ $ V j associated company 相联公司；联属公司
Ub amB+QT associated corporation 相联法团
u0Nm.--;_3 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Wl- <HR!n 公认会计师公会〔英国〕
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Association of Futures Exchange Brokers 香港期货经纪协会
1P(&J Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
U;q];e:,=} association of underwriters 承保人组织
bZ1 78>J] assumption of control 接管
j )C:$ assurance 担保；保险；转易；转易书
XYr J/!*. assurance of interest 权益的转易
)"+2Z^1- at 19XX price 按一九ＸＸ年价格计算
$?P22"/p at a discount 按赔价计算；按贴水价格计算；打折扣
jE\Sm2G9 at a premium 按溢价计算；按升水价格计算
om h{0jA0 at call 通知付款；按通知
`bjizS'^ at constant market price 按固定市价计算
0#cy=*E at constant price 按固定价格计算
,yd= e}lQx at cost 按成本计算
H<EQu|f&x at current market price 按当时市价计算；按现时市价计算
}g7]? Ee at current price 按当时价格计算；按现时价格计算
n\z,/'d" at factor cost 按要素成本计算；按生产要素成本计算
Z|" p*5O, at money-of-the-day price 按付款当日价格计算
L;Z0`mdz at or better 按指定或较佳价位〔买卖指令〕
:Bu2,EL*O at par 按面值计算；平价
L|@y&di at sight 见票即付
qqrq 11W at the close 按收市盘
0 &_UH}10 at the opening 按开市盘
Vv1|51B attestation 见证；见证条款
?L&|Uw+ at-the-money option 平价期权
$-}e; V Zb attorney 受权人；受托代表人
*^%Q0mU[ attornment 新拥有人承认书
I/gjenUK attributable profit 可归属利润
{ FZ=olZ attributable share value 可归属股份价值
3psU ?8( Auckland Stock Exchange 奥克兰证券交易所
Z_1U9 +, auction 拍卖
3 "n\8#X{ auctioneer 拍卖商
,L bBpi=TJ audit 审计；核数
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!r Audit Commission 审计署
kHw_ S- Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
r$Co0!. 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〕
n_ lo` audit review 帐目审查
2_vbT!_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
B 33 $pUk audited account 审计帐目；经审计的帐目
ABE@n%|` audited annual account 经审计的周年帐目
: G\<y audited balance sheet 经审计的资产负债表
'52~$z#m auditor 核数师；核数主任；审计师
w }Uhd , auditor's certificate 核数师证明书；审计师证明书
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auditor's report 核数师报告；审计师报告
s*U1 Aussie bond 澳元债券
%NL^ WG: austerity budget 紧缩预算
Q ' _z<V Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
J Ro?s~Ih Australia All Ordinaries Index 澳洲所有普通股票指数
.`>y@p! Australian Dollar [AUD] 澳元
5w aKI?4F Australian Options Market 澳大利亚期权市场
GFr|E8 Australian Securities Commission 澳洲证券事务监察委员会
u#}[ZoI Australian Society of Certified Practising Accountants 澳洲执业会计师公会
x#Sqn# Australian Stock Exchange 澳大利亚证券交易所
F 8B#}%JE Austrian Schilling [ATS] 奥地利先令
( Jz;W<E authentication 认证；鉴证
pPd#N'\ * authority to purchase 委托购买证；委购书
9]q:[zm^ authorization 认可；核准；授权；授权书
Sb~MQ_ authorization by direction 指示授权
#>Zzf authorization by instruction 指令授权
;2B{ 9{ authorization by warrant 令状授权
@E:,lA authorization of unit trust 单位信托的认可
? -^~ f authorized agent 指定代理人
OS8q( 2z?s authorized capital 法定资本
B&D }F=U authorized clerk 出市员
W`c'=c authorized dealer 认可交易商
M Y| w authorized financial institution 认可财务机构
yX~v-N!X authorized fund 认可基金
Y n LErJ authorized fund house 获授权的基金公司；认可基金公司
\hCH>*x< authorized institution 认可机构
{%_L=2n6 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"etPT@gF authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
c y8;@ [#9 authorized insurer 获授权保险人；获认可承保人
:9k Ty: authorized investment 特准投资项目
fW?o@vlO authorized person 获授权人
N<~ku<nAU authorized representative 获授权代表
uu`G 2[t authorized share capital 法定股本
S~|T4q( automated quotation system 自动报价系统
@')[FEdW Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
9-MUX^?u 自动交易系统〔香港期货交易所有限公司〕
>,td(= : automatic adjustment mechanism 自动调整机制
hdrm!aBd automatic adjustment system 自动调整系统
hP15qKy Automatic Clearing House 自动票据交换所
W*2U="t automatic exchange rates accumulation system 自动化汇率累集系统
|P%Jw,}]9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
w K}T`*k automatic teller machine [ATM] 自动柜员机
6i}iAP|0 autopay 自动转帐
s_mS^`P7 available assets 可用资产
yj\Nkh available fiscal reserve 现存财政储备
2k=# om19 available profit 可用利润
Qjb:WC7he Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
. 0es 3Rj average 平均；平均数；海损
p |! average basic salary 平均基本薪金
6Oy$gW) average consumer expenditure 平均消费开支；一般消费开支
BqT y~{)+ average cost 平均成本
*c2YRbU( average cost of land production 增辟土地平均成本
<~WsD)=$ average daily turnover 平均每日成交额
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$)3"K average daily wage rate 平均每日工资率
x9JD\vZ average expenditure pattern 平均开支模式
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$/rP average growth rate 平均增长率
fZoHf\B]{ average net fixed assets 固定资产平均净值
jbAx;Xt'=M average of relatives 相对价格平均数
OynXkH]0T+ average price 平均价格
DP|D\+YyYA average propensity to consume 平均消费倾向；一般消费倾向
xoN3 average propensity to save 平均储蓄倾向；一般储蓄倾向
i*Z" Me average rate 平均率
-PfX0y9n average revenue 平均收入；平均收益
mGK|ihYu average stock 平均库存；平均存货
c I4K+ average yearly rent 平均年租
w 47tgPPk avoidance of double taxation 避免双重课税
b}"N`,0dO avoidance of tax 避税
