A:
O35f5Kz A share Ａ股；甲类股份
jrW7AT)\ abatement of tax 减税；减扣免税额
kz??""G7/ ABN AMRO Bank N.V. 荷兰银行
NR3IeTd above-the-line expenditure 线上项目支出；经常预算支出
5<S1 ,u5 above-the-line receipt 线上项目收入；经常预算收入
)/=J=xw2 ABSA Asia Limited 南非联合亚洲有限公司
dNyc|P`U absolute change 绝对数值变更
Eod2vr =Q absolute expenditure 实际开支
< ^&'r5H absolute guideline figure 绝对准则数字
-Wig k['v absolute interest 绝对权益
@<AIPla absolute order of discharge 绝对破产解除令
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&3/& absolute profit margin 绝对利润幅度
PK~okz4b absolute value 实值；绝对值
d#W[<, absolutely vested interest 绝对既得权益
dxd}:L~z absorbed cost 已吸收成本；已分摊成本
\jfW$TtZm absorption 吸收；分摊；合并
A/.cNen absorption rate 吸收率；摊配率；分摊率
aCTVY1 ACB Finance Limited 亚洲商业财务有限公司
Tu"yoF acceptable form of reciprocity 合理的互惠条件
2<'gX>TW acceptable rate 适当利率；适当汇率
' ZB%McS acceptance agreement 承兑协议
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b4[ acceptance for honour 参加承兑
v:+se6HY?p acceptor 承兑人；接受人；受票人
?oF@q :W acceptor for honour 参加承兑人
XYn$yR\dj accident insurance 意外保险
^hgpeu Accident Insurance Association of Hong Kong 香港意外保险公会
E^qKkl accident insurance scheme 意外保险计划
'dg OE accident year basis 意外年度基准
JAn3 accommodation 通融；贷款
4Pt0^;H&jn accommodation bill 通融票据；空头票据
{k)MC)% accommodation party 汇票代发人
t2E_y6 account balance 帐户余额；帐户结余
zL{KK 9Or account book 帐簿
< /}[x2w?] account collected in advance 预收款项
=*'` \}];" account current book 往来帐簿
) HmpVH account of after-acquired property 事后取得的财产报告
H@ 6 account of defaulter 拖欠帐目
{4I sz-P account payable 应付帐款
8?(4E 'vf account payee only [A/C payee only] 只可转帐；存入收款人帐户
t9=rr>8) account receivable 应收帐款
MdPwuXI account receivable report 应收帐款报表
uo%zfi? account statement 结单；帐单；会计财务报表
ru U| account title 帐户名称；会计科目
LPXwfEHOm accountant's report 会计师报告
rN*4Y Accountant's Report Rules 会计师报告规则
':fVb3A[*d accounting and auditing procedure 会计与审计程序；会计与核数程序
c2y5[L7? Accounting Arrangements 《会计安排》
,JjTz O accounting basis 会计基础
)9*-Q%zc accounting by Official Receiver 破产管理署署长呈交的帐目
5=$D~>-# Accounting Circular 《会计通告》
}X`K3sk2/z accounting class 会计类别
cBAA32wf accounting date 记帐日期；会计结算日期
rzex"}/ly accounting for money 款项核算
Xh{EItk~oO Accounting Officer 会计主任
ZA# jw 8F accounting period 会计报告期；会计期
B EY}mR] accounting policy 会计政策；会计方针
*AJW8tIP accounting practice 会计惯例
M^bu jGD accounting principle 会计准则
_ '}UNIL accounting record 会计记录
A /o=a# accounting report 会计报告
7y60-6r Accounting Services Branch [Treasury] 会计事务部〔库务署〕
S4\T ( Accounting Society of China 中国会计学会
){,8}(| accounting statement 会计报表
9SU;c l accounting system 会计制度；会计系统
^y?? pp<1J accounting transaction 会计事项；帐务交易
HWc=.Qq accounting treatment 会计处理
k muF*0Bjk accounting year 会计年度
, n+dB2\ accretion 增值；添加
{?
6] _J accrual 应计项目；应累算数目
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;tN`{M accrual basis 应计制；权责发生制
$V@IRBm accrual basis accounting 应计制会计；权责发生制会计
u6D>^qF}@' accrue 应累算；应计
{5RM)J1 accrued benefit 应累算利益
]@<O!fS accrued charges 应计费用
9iGJYMWf accrued cumulative preference share dividend 应累算的累积优先股股息
Wx^L~[l accrued expenses 应累算费用
e\)PGjSI accrued interest payable 应付利息；应计未付利息
U/TF,JUI accrued interest receivable 应收利息；应计未收利息
f):|Ad| accrued right 累算权益
T]0qd^\4w accruing profit 应累算的利润
mH;\z;lyK accumulated fiscal reserve 累积财政储备
oo /#]a accumulated profit 累积利润；滚存溢利
QupCr/Hs accumulated reserve 累积储备
[]'BrG)! accumulation of surplus income 累积收益盈余
"zYlddh acquired assets 既得资产
QV" | acquisition 收购；购置；取得
8?ZK^+]y acquisition cost 购置成本
/9i2@#J}W1 acquisition expenses 购置费用
Qxt ,@<IK acquisition of 100% interest 收购全部股权
g#:?Ay-m acquisition of control 取得控制权
@ UX'(W acquisition of fixed assets 购置固定资产
%\CsP! acquisition of shell “买壳”
Q
xKC5`1 acquisition price 收购价
2 x t
8F act of God 天灾
yv&&x.!.Z acting partner 执事合伙人
GsxrqIaD active market 买卖活跃的市场；交投畅旺的市场；旺市
>NK*$r8 active partner 积极参与的合伙人
*Z<`TB)<X active trading 交投活跃
p'!cGJL actual circulation 实际流通
eR =P actual cost 实际成本
:6%wVy5 actual expenditure 实际开支；实际支出
g&X$)V4C actual income 实际入息；实际收入；实际收益
/u5MAl.<[ actual market 现货市场
jsjH.O actual price 现货价；实际价格
&h')snp:# actual profit 实际利润
8|HuxE actual quotation 实盘；实际价位；实际报价
O*X ]oX actual year basis 按实际年度计算
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FF@I^O actuals 实货
3+0 $=ef actuarial investigation 精算调查
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actuarial principle 精算原则
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D$o |l]\ actuarial report 精算师报告
g>cp; co9g Actuarial Society of Hong Kong 香港精算学会
B&VruOP0 actuarial valuation 精算师估值
}f/ 1 actuary 精算师
!T!U@e=u ad referendum agreement 暂定协议；有待覆核的协定
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v9 ad valorem duty 从价税；按值征税
lmf vT}$B ad valorem duty system 从价税制
%`?IY < ad valorem fee 从价费
`8/K+ e` ad valorem tariff 从价关税
9'Le}`Gf additional allowance 额外免税额
xk7 MMRb additional amount for unexpired risk 未过期风险的额外款额
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D-k<8| additional assessable profit 补加应评税利润
\oA>%+]5 additional assessment 补加评税
8KiG(6* Q additional commitment 额外承担
\!x~FVA additional commitment vote 额外承担拨款
Y23- Im additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
#rD0`[pz additional dependent parent allowance 供养父母额外免税额
H,u {zU') additional provision 额外拨款
>g+yw1n C additional stamp duty 附加印花税
J z<-B additional tax 补加税罚款；补加税款
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Sr Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
F>RL&i adjudged bankrupt 被裁定破产
> mk>VM adjudicated bankrupt 裁定破产人
LDc?/
Z1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
]{ ^'{ z$i adjudication of bankruptcy 裁定破产；宣告破产
/N '0@ q adjudication of insolvency 裁定无力偿还债务
T+1 :[bqK adjusted actual 经调整的实数；调整后的实数
=HapCmrx8 adjusted current assets 经调整的流动资产；调整后的流动资产
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A,sXfa adjusted figure 经调整的数字；调整后的数额
= p{55dR adjusted liabilities 经调整的负债；调整后的负债
4&N#d;ErC adjusted loss 经调整的亏损；调整后的亏损
MkLXMwuQ & 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
oN({X/P2j adjusted profit 经调整的利润；调整后的利润
_@2}zT adjusted surplus 经调整的盈余额；调整后的盈余额
G5A:C( r adjusted value 经调整的价值；调整后的价值
J PO'1 D) adjustment 调整；修订；理算〔保险〕
J'}G~rB<< adjustment centre 调剂中心
A S5' j adjustment lag 调整过程的时间差距；调整时差
C-)mP- |8 adjustment mechanism 调整机制
C-h9_<AwJQ adjustment of loss 亏损调整
(w[#h9j adjustment process 调整过程；调整程序
&X3G;x2; adjustment range 调整幅度
! [3 /! administered exchange rate 受管制汇率
aW= c.Q. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
yM}~]aQ y administration expenses 行政费用
^#( B4l! administration fee 手续费；行政费
!WS Y7 5 administration in bankruptcy 破产管理
C GN=kQ administration order 遗产管理令
I%(YR" administrator 管理人；遗产管理人
ZNDn! Sj administrator of the estate 遗产管理人
ml,FBBGq|- admission of debt 债项承认书
Ah 2*7@U admission of proof 接纳债权证明
epN!+(v advance 放贷款项；垫付款项；预支款项；预付款项
X8 $Y2?< advance account 暂支帐目；预付款帐户
/ < C{$Gu advance compensation 预付补偿金
ES}V\k*} advance from shareholder 股东垫款
)2sE9G, advance pending reimbursement 预支以待日后付还
~7=eHU.@ advanced economy 先进经济体系
^yLhL ^ Y advancement 预付；预付财产
/PZx['g advances warrant 垫款令
0 i'bo* advancing 贷出
dl]pdg< adverse balance 逆差
cs lZ; adverse exchange 逆汇
9| g]M:{ advertisement addressed to shareholders 在报章刊登的致股东通告
tgyW:<iv advice for collection 托收通知书
*"nN To advice of drawing 提款通知书；汇票通知书
`- HI)-A97 advice of payment 付款通知
w!dgIS$ Advisory Committee [Securities and Futures Commission]
vX@T Zet0 谘询委员会〔证券及期货事务监察委员会〕
$fCKK&Wy Advisory Committee on Diversification 经济多元化谘询委员会
dAWB.# affidavit 誓章；遗产申报誓章
R 7h^
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c>Tf@A og> affiliate 联号；联营公司；附属公司
9])Id;+91 affiliated company 附属公司；联号；联营公司
3q W] ( affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$l $p| affordability 负担能力
v<@3&bot African Development Bank [AfDB] 非洲开发银行
1=Kt.tuf after-acquired property 事后取得的财产
t[r 6 jo7 after-hours dealing 市后交易
b>-h4{B[ after-tax profit 税后盈利；税后利润；税后溢利
!,+<?o y agency agreement 代理协议
Bs `mzA54 agency expenses 代理机构的开支
J8- K agency fee 代理费
\G#_z|'dN Agency Law 《代理法》
q`' m:{8 agent 代理人；承销人
=8v NOvA agent of company 公司代理人
+Wl]1
c/ agent's fee 代理人费；经纪费
{,!!jeOO aggregate 总计；总数；总体数字
:_,a%hb+8 aggregate amount 总款额；总额
o~<jayqU aggregate assets and liabilities 总体资产与负债
/lC,5y aggregate at constant price 按固定价格计算的总体数字
^F'~|zc"C aggregate demand 总需求
{)iiu aggregate gross position 总持仓量
xM=ydRu aggregate limit 总限额
PR/>E60H aggregate of salaries tax 合计薪俸税
[+d ~H e aggregate performance 总体表现；总体业绩
cTW$;Fpc+ aggregate supply 总体供应
,)uW`7 aggregate surplus 总盈余
1`1jSx5}. aggregate total 整体总额
`YUeVz>q? aggregate value 总值；合计价值
cTz@ga;!mI aggregated basis 合计基准
b*W,8HF 4, aggregated net chargeable income 合计应课税入息实额
%K+hG=3O aggregation 合并计算；合计；总和
9@ 4]t6h[ aggregation of incomes of husband and wife 夫妇入息合并计算
QLU <%w:B aggregation of property 财产的总和
d U*$V7 agio 差价；贴水
KWxTN|> Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
H |
C3{9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
n=)LB&
m 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
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/ J]A Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
e_-7,5Co 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
{sxdDl Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7O8 @T-f+2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
C?k\5AzT agreement for a settlement 授产协议
^62 z\Y agreement for assignment 转让协议
Y4w]jIv agreement for sale 售卖协议；买卖协议
r@zs4N0WP agreement for sale and purchase 买卖协议
ML lvs a0 agreement for the payment of interest 支付利息协议
j\wZjc-j agreement for the repayment of money 还款协议
CzY18-L@EX agreement of reinsurance 再保险协议
s Pb}A$' Agricultural Bank of China 中国农业银行
Q>$lf.) air passenger departure tax 飞机乘客离境税
U.V/JbXX Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O8A(OfX airport tax 机场税
8KN 3|) alcohol duty 酒精税
\D k >dE&I alienation 让与；让渡；转让
lxCAZa\ alimony 生活费；赡养费
;&gk)w6* All Ordinaries Index [AOI] 所有普通股指数
; w+ all risks 全险；综合险
}A]e C
All Sales Record for Stock Market 《股票市场成交报告》
3M(*q4A$" Allied Capital Resources Limited 新联财务有限公司
gG@ 4MXq. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
E|>-7k") allocation letter 拨款信件
6`iYIXnz allocation of fund 分配款项；预留款项
IA&V?{OE@I allocation of profit 利润分配；溢利分配
Kxa1F,dZ allocation warrant 拨款令
?-%(K^y4r allotment 分配；配股
]'?U e7 allotment notice 股份配售通知；配股通知
3s| :7 allotment of shares 股份分配
)t3`O$J allowable 可获宽免；免税的
9BpxbU+L; allowable business loss 可扣除的营业亏损
TDbSK&w :s allowable expenses 可扣税的支出
g \q4- allowance 免税额；津贴；备抵；准备金
$j(d`@.DN~ allowance for debts 债项的免税额
SUIJ{!F/ allowance for depreciation by wear and tear 耗损折旧免税额
<,0/BMz allowance for funeral expenses 殡殓费的免税额
Q"U%]2@= allowance for inflation 为通货膨胀而预留的款项；通胀准备金
L1 I1SFG allowance for repairs and outgoings 修葺及支出方面的免税额
x:4R?!M. allowance to debtor 给债务人的津贴
d(XOZF alteration of capital 资本更改
J_7@d]0R alternate trustee 候补受托人
s 3m \ amalgamation 合并
lyFlJm i,r ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
rM,f7hm[S* ambit of charges 征税范围；收费范围
P YWFz amended valuation 经修订的估值
E3Y0@r American Commodities Exchange 美国商品交易所
j1 qU 4#Y American Express Bank Limited 美国运通银行
}aVzr}! American Stock Exchange 美国证券交易所
u=qaz7E amortization 摊销
4eB oR%2o amount due from banks 存放银行同业的款项
rQlQ^W$=? amount due from banks abroad 存放海外银行同业的款项
t:V._@ amount due from holding companies 控股公司欠款
v4Rci^ 8 amount due from local banks 存放本港银行同业的款项
o ?m1 amount due to banks 银行同业的存款
n*ShYsc amount due to banks abroad 海外银行同业的存款
;,6C&|n]w amount due to holding companies 控股公司存款
1kpw*$P0 amount due to local banks 本港银行同业的存款
C|Y[T{g?t amount due to outport banks 外埠银行同业的存款
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AaxQBTB amount of bond 担保契据的款额
!4D?X\~"% amount of consideration 代价款额
? wlRHVZ amount of contribution 供款数额
.tGz, z} amount of indebtedness 负债款额
-`{W ~yz amount of principal of the loan 贷款本金额
RCYv 2=m>Q amount of rates chargeable 应征差饷数额
L7aVj&xM amount of share capital 股本额
<XG]aYBR amount of sums assured 承保款额
; U7P{e05 amount of variation 变动幅度
fNu/> pN amount of vote 拨款数额
Rc{ R^5B amount payable 应付款额
%i/|}K amount receivable 应收款额
(B$>o.(JA Amsterdam Stock Exchange 阿姆斯特丹证券交易所
U ^GVz%\ analysis 分析
8rS;}Bt ancillary risk 附属风险
F)X`CG ;t annual account 周年帐目；周年帐目报表；年度决算；年结
41d+z>a] annual accounting date 年结日期
@i V-pJ- annual allowance 每年免税额；年积金；年度津贴；年津
>i t abG-& annual balance 年度余额
6lg]5d2CD annual disposable income 每年可动用收入
0M&n3s{5I annual estimates 周年预算
0fBwy/: annual fee 年费
,G46i)E\ annual general meeting 周年大会
pO7OP"q1 annual growth rate 年增率；每年增长率
l4+ `x[^ annual long-term supplement 长期个案每年补助金
LFxk.-{= annual pensionable emolument 可供计算退休金的年薪
t bR annual report 年报
)P
b$ Annual Report on the Consumer Price Index 《消费物价指数年报》
-N^Ah_9ek annual return 周年报表；周年申报表；每年报税表格
kiN,N]-V Annual Return Rules 《周年报表规则》
,D }Ka? annual review of consumer prices 每年消费物价回顾
Cj4Y, N annual roll-forward basis 逐年延展方式
C{^I} p annual salary 年薪
'6){~ee
S annual statement 年度报表；年度决算表
"u4x#7n| 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
Gv dok<o annuitant 年金受益人
q'+ARW48 annuity 年金
]ne bL{}5 annuity contract 年金合约
+FadOx7X$ annuity on human life 人寿年金
+: ms` Sr> antecedent debt 先前的债项
{*hvzS{1d ante-dated cheque 倒填日期支票
L-}Uj^yF anticipated expenditure 预期开支
p.8 anticipated net profit 预期纯利
ohx$ ;j anticipated revenue 预期收入
NkNFx<9T anti-inflation measure 反通货膨胀措施
Dzu//_u anti-inflationary stance 反通货膨胀立场
|:#Ug apparent deficit 表面赤字
8N"WKBj|_d apparent financial solvency 表面偿债能力
R\7r!38 apparent partner 表面合伙人
W<#!H e application for personal assessment 个人入息课税申请书
.),9q z` application of fund 资金应用
/ *BU5 application to release as liquidator and to destruct the books of accounts and documents
D]"W|.6@ 申请免除清盘人职务及毁灭帐簿与文件
s#a`e]#? appointed actuary 委任精算师
ic!% } S? appointed auditor 委任核数师；委任审计师
)SZ#%OE* appointed trustee 委任的受托人
BxV>s+o&] appointer 委任人
)7+z/y+[n apportioned pro rata 按比例分摊
Cc{{9Ud apportionment 分配；分摊
YRBJ(v"9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
fB7Jx6 apportionment formula 分摊方程式
w L:7G apportionment of estate duty 遗产税的分摊
Xr8fmJtg' appraisal 估价；评估
0',buJncV appreciable growth 可观增长
0nD?X+ u appreciable impact 显着影响
d(V4;8a0 appreciable increase 可观增长
rA? < \* appreciation 增值；升值
V0
Z8VqV appreciation against other currencies 相对其他货币升值
7R79[:uwJ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{`M \}(E appreciation tax 增值税
P=<lY}, appropriation 拨款；拨用；拨付
jLM y27Cn appropriation account 拨款帐目
[tt{wl"E Appropriation Bill 拨款法案
^;s/4 appropriation-in-aid system 补助拨款办法
k+"7hf=C| approved assets 核准资产
j<BRaT approved basket stock 认可一篮子证券
. IY@Q approved budget 核准预算
pnp8`\cIH approved charitable donation 认可慈善捐款
5+oY c- approved charitable institution 认可慈善机构
WW6-oQs_#* approved currency 核准货币；认可货币
$]};EI# approved estimates 核准预算
[$d]U. approved estimates of expenditure 核准开支预算
W" vkmk approved overseas insurer 核准海外保险人
9__Q-J approved overseas trust company 核准海外信托公司
*}#HBZe(9 approved pooled investment fund 核准汇集投资基金
V?.=_T< approved provident fund scheme 认可公积金计划
EJ <L,QH3 approved provision 核准拨款
/&47q U4PJ approved redeemable share 核准可赎回股份
)l
m7ly8a| approved regional stock 认可地区性证券
[) >Yp-n approved retirement scheme 认可退休金计划
?F$ #t6Q approved subordinated loan 核准附属贷款
z (.,BB[ arbitrage 套戥；套汇；套利
jxm #4 arbitrageur 套戥者；套汇者
qj:[NPwaM arbitrary amount 临时款项
;3& wO~lW arrangement 措施；安排；协定
`DSFaBj, arrears 欠款
^:ny arrears of pay 欠付薪酬
a[j]fv*6 arrears of revenue 逾期未收税款；逾期未收的帐项
[X]hb7-&
articles of association 组织章程；组织细则；组织章程细则
e2V;6N Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
UfO='&U ^ ascertainment of profit 确定利润
Y$Rte .? "Asia Clear" “亚洲结算系统”
,+h<qBsV@ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
m;xa}b{(i Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
KI*b W e Asian Development Fund [ADF] 亚洲发展基金
d
{ P $}b Asian dollar bond 亚洲美元债券
OKau3T] Asian dollar market 亚洲美元市场
Wql=P qF Asian dollar rate 亚洲美元利率
#pW!(tfN^a Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
$}S0LZ_H Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{hf_Xro& asked price 沽盘；喊价；索价；卖方报价
(yuOY/~k/ assessable income 应评税入息
Jc5Y Gj 7 assessable loss 应评税亏损
D_ej%QtB@ assessable profit 应评税利润
1\/vS$bi( assessable value 应评税值
r +#g assessed profit 估定利润
n|Y}M]u, assessed value 经评估价值
G eB-4img assessment 评税；评定；估价；评税单
XJl
3\* assessment number 评税编号；估价编号
*'M+oi assessment of additional tax 补加税评税
z$g__q- assessment of performance 业绩评估；实绩评价
mr KIiaU<J Assessor 评税主任
& jg>X+; asset price bubbles 资产价格泡沫
V^n=@CZT9C asset-backed securities 具资产保证的证券
4~oRcO8!Y assets accretion 资产增值
h?4E VOx+ assets and liabilities 资产与负债
{A
,w% assets betterment statement 资产递增表；资产改进表
\YF;/KwX$ assets lending 实物放款；有抵押贷款
xi ,fm assets of the company passing on the death 死者去世时转移的公司资产
V}2[chbl assets pledged as security for liabilities 用作负债抵押的资产
4wEkxCWp/ assets portfolio 资产投资组合
x2b
t^!t. assets price 资产价格
9-1'jNV assets quality 资产质素
+m~3InWq assets realization 资产变现
u!It' ;j assets refinancing arrangement 资产再集资安排
QiVKaBS8 assets securitization 资产证券化
Ho& f[T( assets situated outside Hong Kong 在香港以外地方的资产
w_QWTD 0 assets stripping 削减资产；拆卖资产
|VyN>&r~6 assets value 资产值
0oi.k; assignee 承让人
1`Bhis9X8 assignment 转让；转让书；转让契
0f 3>s>`M assignment of interest 权益转让
<5FGL 96 assignment of letters patent and trade mark 专利证书及商标转让
mQU t 'j4 assignment of property 物业转让；物业转让书
?f:0GE7 assignment right 转让权
M#8_Qbvfk assignor 转让人
W5Jb5 associate 有联系的人；有关连人士；相联者；合伙人；联系人
DmB?.l- Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,CqGO %DY associate member 附属会员
*9F{+)A associated body corporate 相联法人团体
Z%I 'sWOd associated company 相联公司；联属公司
8yZs>Og? associated corporation 相联法团
:8+x&zn Association of Chartered Certified Accountants [ACCA] [United Kingdom]
G/( tgQ 公认会计师公会〔英国〕
=XSupM[T Association of Futures Exchange Brokers 香港期货经纪协会
n{m[
j+UG Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
6HVX4Z#VH association of underwriters 承保人组织
l
u{6 assumption of control 接管
bi-z%!Z assurance 担保；保险；转易；转易书
LiGECqWBa' assurance of interest 权益的转易
'auYmX at 19XX price 按一九ＸＸ年价格计算
+& M >J| at a discount 按赔价计算；按贴水价格计算；打折扣
8KdcU [w] at a premium 按溢价计算；按升水价格计算
a?W<<9] at call 通知付款；按通知
^p%3@)& at constant market price 按固定市价计算
.NF3dC\ at constant price 按固定价格计算
iWe'|Br at cost 按成本计算
uXG$YDKqC at current market price 按当时市价计算；按现时市价计算
~ sWXd~\ at current price 按当时价格计算；按现时价格计算
mGw*6kOIS at factor cost 按要素成本计算；按生产要素成本计算
/|v
b)J at money-of-the-day price 按付款当日价格计算
@'J[T: e at or better 按指定或较佳价位〔买卖指令〕
`w "ooK at par 按面值计算；平价
P}!pmg6V at sight 见票即付
bl|)/ )6o at the close 按收市盘
`yRt?UQRS at the opening 按开市盘
VZk;{ attestation 见证；见证条款
Q$yQ ^ mG at-the-money option 平价期权
`Q>qmf_Fi attorney 受权人；受托代表人
H]{`q attornment 新拥有人承认书
iYr*0:M attributable profit 可归属利润
}[;r-5} attributable share value 可归属股份价值
) . MV1@s Auckland Stock Exchange 奥克兰证券交易所
"Z-Y Z>2 auction 拍卖
xu'b@G}12 auctioneer 拍卖商
'f7s*V KG audit 审计；核数
BGO
pUy Audit Commission 审计署
I$fm"N Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
k& ]I;Aq 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
M(Yt9}Z%Y audit review 帐目审查
v C ^n_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
FJ|JXH* audited account 审计帐目；经审计的帐目
+3R/g @n audited annual account 经审计的周年帐目
|q\Rvt$d audited balance sheet 经审计的资产负债表
<7MxI@\ auditor 核数师；核数主任；审计师
[](] "r auditor's certificate 核数师证明书；审计师证明书
Uee$5a>( auditor's report 核数师报告；审计师报告
^`9O$.'@ Aussie bond 澳元债券
5^{).fig austerity budget 紧缩预算
hx}X=7w Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)6U^!95 Australia All Ordinaries Index 澳洲所有普通股票指数
{_jbFJ Australian Dollar [AUD] 澳元
e1R<+`] Australian Options Market 澳大利亚期权市场
-9q3]nmT( Australian Securities Commission 澳洲证券事务监察委员会
+,4u1 `c|$ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-&LF`V&3w Australian Stock Exchange 澳大利亚证券交易所
Ot~buf'| Austrian Schilling [ATS] 奥地利先令
?T>)7Y) authentication 认证；鉴证
&f/"ir[8i authority to purchase 委托购买证；委购书
*XG.?%x*| authorization 认可；核准；授权；授权书
/+?eSgM/ authorization by direction 指示授权
SJ&+"S& authorization by instruction 指令授权
>ti)m >f authorization by warrant 令状授权
*7yrm&@nG authorization of unit trust 单位信托的认可
3'tq`t:SQ authorized agent 指定代理人
)p
8P\Rl authorized capital 法定资本
m]A LW 0 authorized clerk 出市员
]
N7(<EV/ authorized dealer 认可交易商
}^*m0`H authorized financial institution 认可财务机构
'.t{\ authorized fund 认可基金
h"ATRr^ authorized fund house 获授权的基金公司；认可基金公司
xbZR/!? authorized institution 认可机构
&v/R-pz authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
b}m@2DR'|m authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
j
k/-7/r authorized insurer 获授权保险人；获认可承保人
?s9f}> authorized investment 特准投资项目
BBRZl x authorized person 获授权人
3^ Z@fC authorized representative 获授权代表
i dY
Xv)R authorized share capital 法定股本
Zy^ wS1io automated quotation system 自动报价系统
8AmB0W> e Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
bMN ]co 自动交易系统〔香港期货交易所有限公司〕
v2f|%i;tq automatic adjustment mechanism 自动调整机制
d@+u&xrd automatic adjustment system 自动调整系统
lN[ #+n Automatic Clearing House 自动票据交换所
A=BT2j'l) automatic exchange rates accumulation system 自动化汇率累集系统
g,\O}jT\' Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
K5(:0Q.5y automatic teller machine [ATM] 自动柜员机
)*9,H|2nS autopay 自动转帐
Ihx[ S!: available assets 可用资产
}ykc
AK3U available fiscal reserve 现存财政储备
fI-f Gx available profit 可用利润
#8a k=lL Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
CWS]821; average 平均；平均数；海损
\& ^U9=uq average basic salary 平均基本薪金
G5!!^p ~ average consumer expenditure 平均消费开支；一般消费开支
J?qikE& average cost 平均成本
}syU(];s average cost of land production 增辟土地平均成本
*~8 g:;u average daily turnover 平均每日成交额
(Iv*s d
* average daily wage rate 平均每日工资率
*4[P$k$7 average expenditure pattern 平均开支模式
o:lMR P~ average growth rate 平均增长率
$x(p:+TI\4 average net fixed assets 固定资产平均净值
c=4z+_ K average of relatives 相对价格平均数
C$`^(?iO/ average price 平均价格
ZtX \E+mC average propensity to consume 平均消费倾向；一般消费倾向
)Xice= x9 average propensity to save 平均储蓄倾向；一般储蓄倾向
Twp k@2=l average rate 平均率
9Q&]5| x average revenue 平均收入；平均收益
G3.\x_;k average stock 平均库存；平均存货
t9&=; s average yearly rent 平均年租
Ej$oRo{ IG avoidance of double taxation 避免双重课税
(%*~5% l\ avoidance of tax 避税
