A:
4WV)&50 A share Ａ股；甲类股份
)Z2 t=&Nw abatement of tax 减税；减扣免税额
VR0#" ABN AMRO Bank N.V. 荷兰银行
quw:4W> above-the-line expenditure 线上项目支出；经常预算支出
Li\BRlebR{ above-the-line receipt 线上项目收入；经常预算收入
^7~w yAr ABSA Asia Limited 南非联合亚洲有限公司
.:#6dG\0z absolute change 绝对数值变更
YJ^TO\4WM absolute expenditure 实际开支
@Ao E> absolute guideline figure 绝对准则数字
jj 9eFB absolute interest 绝对权益
"t" &6\ absolute order of discharge 绝对破产解除令
>zAI#N 4 absolute profit margin 绝对利润幅度
k|T0Bly3P absolute value 实值；绝对值
kXbdR absolutely vested interest 绝对既得权益
7%4 @ * absorbed cost 已吸收成本；已分摊成本
1
+'HKT} absorption 吸收；分摊；合并
)z?Kq0 absorption rate 吸收率；摊配率；分摊率
;]^JUmxU[d ACB Finance Limited 亚洲商业财务有限公司
^@..\X 9 acceptable form of reciprocity 合理的互惠条件
+bK.{1 acceptable rate 适当利率；适当汇率
lb('=]3
}H acceptance agreement 承兑协议
i <Be)Y-' acceptance for honour 参加承兑
v mXY}Ul acceptor 承兑人；接受人；受票人
:j2_Jn4UP acceptor for honour 参加承兑人
kpN'H_ . accident insurance 意外保险
.U ! ;fJ9 Accident Insurance Association of Hong Kong 香港意外保险公会
tY=n("=2 accident insurance scheme 意外保险计划
SbW6O_ accident year basis 意外年度基准
b a accommodation 通融；贷款
O(E- ox~q accommodation bill 通融票据；空头票据
s IJ37;ZA accommodation party 汇票代发人
;"/ " account balance 帐户余额；帐户结余
[0G>=h@u account book 帐簿
+2ih!$T;7> account collected in advance 预收款项
I"=XM
account current book 往来帐簿
/aB9pD+% account of after-acquired property 事后取得的财产报告
O}3M+ account of defaulter 拖欠帐目
%7?v='s= account payable 应付帐款
OAQ'/{~7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
,FPgbs account receivable 应收帐款
vv,(ta@t2 account receivable report 应收帐款报表
$' Hg}|53 account statement 结单；帐单；会计财务报表
TGz5t$]I account title 帐户名称；会计科目
Up$vBE8i] accountant's report 会计师报告
o* u A+7n Accountant's Report Rules 会计师报告规则
,uP1U@Cas accounting and auditing procedure 会计与审计程序；会计与核数程序
AcF;5h Accounting Arrangements 《会计安排》
1dK^[;v>3 accounting basis 会计基础
/vB%gq JvX accounting by Official Receiver 破产管理署署长呈交的帐目
$V8B =k~ Accounting Circular 《会计通告》
HiG&`:P>q accounting class 会计类别
R%Yws2Le2 accounting date 记帐日期；会计结算日期
d0 tN73( accounting for money 款项核算
`'[ 7M Accounting Officer 会计主任
`v)-v< accounting period 会计报告期；会计期
r(yb%p+ accounting policy 会计政策；会计方针
2aN accounting practice 会计惯例
S-h1p` accounting principle 会计准则
ud-.R~ f{e accounting record 会计记录
1q! 6Sny@ accounting report 会计报告
GJqSNi} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~I>B5^3 Accounting Society of China 中国会计学会
U9xFQ=$ 2 accounting statement 会计报表
T8FKa4ikn accounting system 会计制度；会计系统
'vTD7a^ accounting transaction 会计事项；帐务交易
gGU3e(!Uc accounting treatment 会计处理
kc8T@5+I0 accounting year 会计年度
;r[=q u\ accretion 增值；添加
+-#| M|a accrual 应计项目；应累算数目
:OBggb#?! accrual basis 应计制；权责发生制
$hO8
S = accrual basis accounting 应计制会计；权责发生制会计
GKPqBi[rO accrue 应累算；应计
,Fg&<Be}Jx accrued benefit 应累算利益
0r=Lilu{q accrued charges 应计费用
s/Wg^(&M accrued cumulative preference share dividend 应累算的累积优先股股息
r/L3j0 accrued expenses 应累算费用
!U/: !e`N accrued interest payable 应付利息；应计未付利息
(.!q~G accrued interest receivable 应收利息；应计未收利息
N1(}3O accrued right 累算权益
SJ7>*Sa(u$ accruing profit 应累算的利润
j &Ayk * accumulated fiscal reserve 累积财政储备
i4!n Oyk accumulated profit 累积利润；滚存溢利
&^9>h/-XT accumulated reserve 累积储备
j>R7OGg' accumulation of surplus income 累积收益盈余
-ij1%#t z acquired assets 既得资产
J\
acquisition 收购；购置；取得
Ye!= acquisition cost 购置成本
K"b vUH acquisition expenses 购置费用
Hv0sl + acquisition of 100% interest 收购全部股权
p9_45u`u2 acquisition of control 取得控制权
A Sy7 ")5 acquisition of fixed assets 购置固定资产
zAB-kE\ ) acquisition of shell “买壳”
[;5HI'px acquisition price 收购价
n*i aNaU"' act of God 天灾
M7,|+W/RK acting partner 执事合伙人
+U%lWE% active market 买卖活跃的市场；交投畅旺的市场；旺市
_z m<[0( active partner 积极参与的合伙人
=$ Q3!bJ active trading 交投活跃
,-DE;l^Q= actual circulation 实际流通
JEBo!9 actual cost 实际成本
" Jnq~ 7] actual expenditure 实际开支；实际支出
? *I9 actual income 实际入息；实际收入；实际收益
W.:k E|a.g actual market 现货市场
%v~j1 0e actual price 现货价；实际价格
7X}_yMxc actual profit 实际利润
9i|6 actual quotation 实盘；实际价位；实际报价
0#*\o1r\p actual year basis 按实际年度计算
on&N=TN actuals 实货
2#W%-- actuarial investigation 精算调查
)vGRfFjw_ actuarial principle 精算原则
Qn%*kU0X actuarial report 精算师报告
5I(`
s#O Actuarial Society of Hong Kong 香港精算学会
) _2! 1 actuarial valuation 精算师估值
'A8T.BU actuary 精算师
cB<0~& ad referendum agreement 暂定协议；有待覆核的协定
;co{bk|rj ad valorem duty 从价税；按值征税
D|-]"(2i ad valorem duty system 从价税制
1<5 9)RiO> ad valorem fee 从价费
rhn*k f{8 ad valorem tariff 从价关税
"v*RY "5# additional allowance 额外免税额
EUna_ 4= additional amount for unexpired risk 未过期风险的额外款额
g i;V~>kh additional assessable profit 补加应评税利润
! >S' eXt additional assessment 补加评税
`& 9#!T. additional commitment 额外承担
<" [ }8 additional commitment vote 额外承担拨款
Dh +^;dQ6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
PL+fLCk,I additional dependent parent allowance 供养父母额外免税额
={L:q8v) additional provision 额外拨款
,CM$A} 7[ additional stamp duty 附加印花税
B4|% E$1+ additional tax 补加税罚款；补加税款
&
b w1 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
s:]rL&| adjudged bankrupt 被裁定破产
,$;CII
v adjudicated bankrupt 裁定破产人
.=@M> TZM adjudication fee 裁定费；评定印花税额手续费；评估契据费
dqKTF_+VhA adjudication of bankruptcy 裁定破产；宣告破产
+Qc^A adjudication of insolvency 裁定无力偿还债务
p Y>yJ) adjusted actual 经调整的实数；调整后的实数
Ca1)>1 Vz adjusted current assets 经调整的流动资产；调整后的流动资产
u5CT7_#) adjusted figure 经调整的数字；调整后的数额
!& 'xkw ` adjusted liabilities 经调整的负债；调整后的负债
&aF_y_f\ adjusted loss 经调整的亏损；调整后的亏损
] &G5/ ]f 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
<
m9O0 adjusted profit 经调整的利润；调整后的利润
BxZop.zwE( adjusted surplus 经调整的盈余额；调整后的盈余额
-ZyFUGd% adjusted value 经调整的价值；调整后的价值
([9h.M6v adjustment 调整；修订；理算〔保险〕
.PAkW2\# adjustment centre 调剂中心
uqO51V ~ adjustment lag 调整过程的时间差距；调整时差
J0=`n (48B adjustment mechanism 调整机制
HWefuj adjustment of loss 亏损调整
M $~h(3 adjustment process 调整过程；调整程序
f1~3y}7^Jq adjustment range 调整幅度
[#9ij3vxd administered exchange rate 受管制汇率
C,I N +@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Gg.w -& administration expenses 行政费用
v" F0 $c administration fee 手续费；行政费
lP9I\Ge& administration in bankruptcy 破产管理
3mm`8!R administration order 遗产管理令
IYQYW.`ly administrator 管理人；遗产管理人
~y|%D; administrator of the estate 遗产管理人
A| > C 3S admission of debt 债项承认书
q90S>c, admission of proof 接纳债权证明
NI^Y%N advance 放贷款项；垫付款项；预支款项；预付款项
lMm-K%(2 advance account 暂支帐目；预付款帐户
yZ!Eu#81 advance compensation 预付补偿金
)$]+R?v advance from shareholder 股东垫款
vSnb>z1 advance pending reimbursement 预支以待日后付还
%cm5Z^B1" advanced economy 先进经济体系
a<Ns C1 advancement 预付；预付财产
FQ-( #[ advances warrant 垫款令
] nQ$:%HP advancing 贷出
c~tSt.^WX adverse balance 逆差
_N-7 H\hF adverse exchange 逆汇
v;RQVH;, advertisement addressed to shareholders 在报章刊登的致股东通告
q?^0
o\ advice for collection 托收通知书
q!H 3JL advice of drawing 提款通知书；汇票通知书
# /tdZ0 advice of payment 付款通知
fF d9D=EW. Advisory Committee [Securities and Futures Commission]
j qdI=!H 谘询委员会〔证券及期货事务监察委员会〕
G1n W{vce Advisory Committee on Diversification 经济多元化谘询委员会
i
L m1l affidavit 誓章；遗产申报誓章
]Z84w!z affidavit of no receipt 述明无收款的誓章
}DM2#E`_ affiliate 联号；联营公司；附属公司
=:g^_Hy affiliated company 附属公司；联号；联营公司
hx2C<;s4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.gPsJ?b affordability 负担能力
gOWyV @ African Development Bank [AfDB] 非洲开发银行
mhVoz0%1X after-acquired property 事后取得的财产
@"/}Al after-hours dealing 市后交易
KqSa"76R after-tax profit 税后盈利；税后利润；税后溢利
P5d@-l%} agency agreement 代理协议
:O!G{./(_ agency expenses 代理机构的开支
nEp'l.T agency fee 代理费
|,7J!7T(I Agency Law 《代理法》
@LE?XlhD agent 代理人；承销人
G^(&B30V agent of company 公司代理人
( Dar6>! agent's fee 代理人费；经纪费
NF1D8uI aggregate 总计；总数；总体数字
GV fu _z? aggregate amount 总款额；总额
y(]|jRo aggregate assets and liabilities 总体资产与负债
dH/t|.% aggregate at constant price 按固定价格计算的总体数字
:U:7iP: aggregate demand 总需求
z\E "={P& aggregate gross position 总持仓量
\=@r1[d aggregate limit 总限额
RYV6hp)| aggregate of salaries tax 合计薪俸税
>=`c [=:Z_ aggregate performance 总体表现；总体业绩
4bxkp3~h; aggregate supply 总体供应
Xou#38&p> aggregate surplus 总盈余
&Bp\kv aggregate total 整体总额
|be r:1 aggregate value 总值；合计价值
R`* *!ku aggregated basis 合计基准
#PrV)en aggregated net chargeable income 合计应课税入息实额
:1 lE98= aggregation 合并计算；合计；总和
XF7W'^ aggregation of incomes of husband and wife 夫妇入息合并计算
:HE]P)wz- aggregation of property 财产的总和
`;_tt_ agio 差价；贴水
f~q&.,I( 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》
KJ)nGoP> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{''|iwLr 《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》
vaf9b}FL Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
YT5>pM-% 《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》
4'd{H
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#LN
I&5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
\i,cL)HM agreement for a settlement 授产协议
rq1kj 8%2 agreement for assignment 转让协议
%)/f; T6 agreement for sale 售卖协议；买卖协议
).]m@g:ew agreement for sale and purchase 买卖协议
{\aSEE /' agreement for the payment of interest 支付利息协议
@ |GeR agreement for the repayment of money 还款协议
jSFN/C.9 h agreement of reinsurance 再保险协议
) T64(_TE Agricultural Bank of China 中国农业银行
da 2[
air passenger departure tax 飞机乘客离境税
ILi5WuOYX Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
0 `!Q-G7 airport tax 机场税
baNfS alcohol duty 酒精税
E ~>6*_? alienation 让与；让渡；转让
reA8=>b/ alimony 生活费；赡养费
`oMeR]~ All Ordinaries Index [AOI] 所有普通股指数
ya{>= all risks 全险；综合险
Z0=m:h All Sales Record for Stock Market 《股票市场成交报告》
L,
{rMLM% Allied Capital Resources Limited 新联财务有限公司
|%}s$*s all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+^J-' 7Vt allocation letter 拨款信件
_onp%* allocation of fund 分配款项；预留款项
p0rwiBC=q allocation of profit 利润分配；溢利分配
Ib2 @Wi allocation warrant 拨款令
VDTY<= Q allotment 分配；配股
hf<$vRti> allotment notice 股份配售通知；配股通知
UPKi/)C; allotment of shares 股份分配
Y(y 9l{' allowable 可获宽免；免税的
W"kw>JEt allowable business loss 可扣除的营业亏损
VWshFI allowable expenses 可扣税的支出
&{ {DS allowance 免税额；津贴；备抵；准备金
cY2-T#rL allowance for debts 债项的免税额
N}Ks[2 allowance for depreciation by wear and tear 耗损折旧免税额
}o^A^ allowance for funeral expenses 殡殓费的免税额
uit-Q5@~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
UNQRtR/ allowance for repairs and outgoings 修葺及支出方面的免税额
4 *vas]
allowance to debtor 给债务人的津贴
be:phS4vz alteration of capital 资本更改
-L9R&r#_e alternate trustee 候补受托人
8'lhp2#h amalgamation 合并
DLYZsWA, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
n r>{ uTa ambit of charges 征税范围；收费范围
@LKG\zYBu amended valuation 经修订的估值
_g 4 /% American Commodities Exchange 美国商品交易所
( L5'rNk American Express Bank Limited 美国运通银行
+^kx FQ(: American Stock Exchange 美国证券交易所
=$8@JF' amortization 摊销
+ |qfgi amount due from banks 存放银行同业的款项
EyPJvs amount due from banks abroad 存放海外银行同业的款项
Z va amount due from holding companies 控股公司欠款
&^IcL !t[ amount due from local banks 存放本港银行同业的款项
EB>B,# amount due to banks 银行同业的存款
]zyX@=mM amount due to banks abroad 海外银行同业的存款
L)lQ&z? amount due to holding companies 控股公司存款
}[z<i ij4 amount due to local banks 本港银行同业的存款
v1r_Z($ amount due to outport banks 外埠银行同业的存款
)_v\{N amount for note issue 发行纸币的款额
)@qup _M@ amount of bond 担保契据的款额
(a} amount of consideration 代价款额
P=^#%7J/l amount of contribution 供款数额
QP%kL*=8 amount of indebtedness 负债款额
6!B^xm.R @ amount of principal of the loan 贷款本金额
"Py Wo amount of rates chargeable 应征差饷数额
@%<?GNS O amount of share capital 股本额
yvz?4m"_yB amount of sums assured 承保款额
u5N y= Xm amount of variation 变动幅度
5w3 ZUmjO amount of vote 拨款数额
^$IZLM?E ~ amount payable 应付款额
14D 7U/zer amount receivable 应收款额
*w/WHQ`xI Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/u)Rppu analysis 分析
:B =8_M ancillary risk 附属风险
NGD*ce"w annual account 周年帐目；周年帐目报表；年度决算；年结
Q0cY/'>4 annual accounting date 年结日期
x48'1&m annual allowance 每年免税额；年积金；年度津贴；年津
7B(bH8 annual balance 年度余额
`4%;qLxngP annual disposable income 每年可动用收入
gt_X A H annual estimates 周年预算
'qV3O+@MF annual fee 年费
HmExfW
annual general meeting 周年大会
A/"}Y1#qX\ annual growth rate 年增率；每年增长率
vWl[l
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0zbLc% annual pensionable emolument 可供计算退休金的年薪
A=%k/ annual report 年报
x pTDYF Annual Report on the Consumer Price Index 《消费物价指数年报》
6z3T?`}Y annual return 周年报表；周年申报表；每年报税表格
Ka]@[R6e Annual Return Rules 《周年报表规则》
(a
`FS,M annual review of consumer prices 每年消费物价回顾
x=5P+_ annual roll-forward basis 逐年延展方式
e8WEz
4r_ annual salary 年薪
kT^*>=1 annual statement 年度报表；年度决算表
)4ilCS& Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
k(EMp1[:nN annuitant 年金受益人
\&iil =H8! annuity 年金
2vc\= annuity contract 年金合约
vUYJf99B annuity on human life 人寿年金
SFn 3$ rh antecedent debt 先前的债项
8?7kIin ante-dated cheque 倒填日期支票
3Q"F(uE v^ anticipated expenditure 预期开支
.G}k/`a anticipated net profit 预期纯利
R zS|dGNQE anticipated revenue 预期收入
bar0{!Y" anti-inflation measure 反通货膨胀措施
5g``30:o anti-inflationary stance 反通货膨胀立场
WRD
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2@ 9pr apparent financial solvency 表面偿债能力
W|dpFh` apparent partner 表面合伙人
qO-C%p
[5 application for personal assessment 个人入息课税申请书
94|yvh.B application of fund 资金应用
PK6*}y application to release as liquidator and to destruct the books of accounts and documents
@P:R~m2 申请免除清盘人职务及毁灭帐簿与文件
4.|-m.a appointed actuary 委任精算师
S
Pn8\2Cj appointed auditor 委任核数师；委任审计师
z2w;oM$g appointed trustee 委任的受托人
f.oP appointer 委任人
#JA}LA"l apportioned pro rata 按比例分摊
5"JU?e59M apportionment 分配；分摊
F7{R~mS; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c>ad0xce6 apportionment formula 分摊方程式
1")FWN_K/T apportionment of estate duty 遗产税的分摊
p9-0?(] appraisal 估价；评估
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[cf appreciable growth 可观增长
u7;`4P:o@ appreciable impact 显着影响
9 9e*]')A% appreciable increase 可观增长
XFW5AP appreciation 增值；升值
HU &) appreciation against other currencies 相对其他货币升值
HG2GZ}~^1 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[yw % i h) appreciation tax 增值税
[p ii appropriation 拨款；拨用；拨付
2sKG( ^=Z appropriation account 拨款帐目
lhqQ CV Appropriation Bill 拨款法案
XR a(sXA3 appropriation-in-aid system 补助拨款办法
pW\z\o/2 approved assets 核准资产
4\M8BRuE approved basket stock 认可一篮子证券
}[ ].\G\G approved budget 核准预算
! ?nu? approved charitable donation 认可慈善捐款
g96 T*T approved charitable institution 认可慈善机构
:peqr !I+K approved currency 核准货币；认可货币
na z:A approved estimates 核准预算
^7u X$ approved estimates of expenditure 核准开支预算
bV@7mmz:X+ approved overseas insurer 核准海外保险人
cd!|Ne>fe approved overseas trust company 核准海外信托公司
y%4 Gp approved pooled investment fund 核准汇集投资基金
8xgJSk approved provident fund scheme 认可公积金计划
9\ v.qo. approved provision 核准拨款
n)#Lh
7X" approved redeemable share 核准可赎回股份
q7,^E`5EgU approved regional stock 认可地区性证券
: NuR>~ approved retirement scheme 认可退休金计划
0q {[\51*
approved subordinated loan 核准附属贷款
OX+hZ<y arbitrage 套戥；套汇；套利
*g1 L$FBG arbitrageur 套戥者；套汇者
~ %s}S arbitrary amount 临时款项
)1f+ld%R arrangement 措施；安排；协定
>uTPjR[ arrears 欠款
xO 7Yt
l arrears of pay 欠付薪酬
HA!t$[_Ve arrears of revenue 逾期未收税款；逾期未收的帐项
Wr5 Q5s)c articles of association 组织章程；组织细则；组织章程细则
(S F1y/g@= Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"cMNdR1^,y ascertainment of profit 确定利润
s~J=<)T*6 "Asia Clear" “亚洲结算系统”
^ av6HFQ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
j0FW8!!-g Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
/b#q*x-b Asian Development Fund [ADF] 亚洲发展基金
KCUU#t|8V\ Asian dollar bond 亚洲美元债券
rJQ=9qn\ Asian dollar market 亚洲美元市场
.x}gg \ Asian dollar rate 亚洲美元利率
Nb;H`<JP Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
J &YQ]l asked price 沽盘；喊价；索价；卖方报价
Q[PK`*2) assessable income 应评税入息
-U -P}6^ assessable loss 应评税亏损
?TpUf assessable profit 应评税利润
Mvb':/M assessable value 应评税值
5& !'^! assessed profit 估定利润
b,@aqu assessed value 经评估价值
} ptMjT{9 assessment 评税；评定；估价；评税单
/0lC KU!= assessment number 评税编号；估价编号
DM),|N q" assessment of additional tax 补加税评税
exDkq0u] assessment of performance 业绩评估；实绩评价
:#u}.G Assessor 评税主任
MBw-*K'?zB asset price bubbles 资产价格泡沫
Zx{96G+1 asset-backed securities 具资产保证的证券
CzVmNy)kl assets accretion 资产增值
"DQ'C% sL9 assets and liabilities 资产与负债
!tNd\ }@ assets betterment statement 资产递增表；资产改进表
>x g5z assets lending 实物放款；有抵押贷款
8TWTbQ assets of the company passing on the death 死者去世时转移的公司资产
j~`\XX{> assets pledged as security for liabilities 用作负债抵押的资产
a#0 ;==# assets portfolio 资产投资组合
*:hy Y!x assets price 资产价格
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^rH# assets quality 资产质素
. Dg uR2KT assets realization 资产变现
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assets refinancing arrangement 资产再集资安排
(\, BxvhG= assets securitization 资产证券化
O#eZ<hN V assets situated outside Hong Kong 在香港以外地方的资产
O1P=#l iYX assets stripping 削减资产；拆卖资产
k V&9`c+ assets value 资产值
x,8<tSW)Z assignee 承让人
%Mn.e a assignment 转让；转让书；转让契
g(hOg~S\E assignment of interest 权益转让
>v+ jh(^ assignment of letters patent and trade mark 专利证书及商标转让
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D" !n-Hq assignment of property 物业转让；物业转让书
b]Z@^<_E assignment right 转让权
Yu3zM79'k assignor 转让人
V[; M&=," associate 有联系的人；有关连人士；相联者；合伙人；联系人
pyZ9OA!PD Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
K'5'}Lb5k associate member 附属会员
LM)`CELsYc associated body corporate 相联法人团体
[ xZU!= associated company 相联公司；联属公司
$V>yXhTh associated corporation 相联法团
HU ;#XU1 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
F<&!b2)ML 公认会计师公会〔英国〕
LnsD Association of Futures Exchange Brokers 香港期货经纪协会
|L6&Gf]#5 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
S :bC[ } association of underwriters 承保人组织
aelO3'UN assumption of control 接管
_5Bcwa/ assurance 担保；保险；转易；转易书
&^".2)zU assurance of interest 权益的转易
,*svtw:2') at 19XX price 按一九ＸＸ年价格计算
!Ng=Yk>3 at a discount 按赔价计算；按贴水价格计算；打折扣
~P*4V]L^ at a premium 按溢价计算；按升水价格计算
/t%u"dP"T~ at call 通知付款；按通知
O9M{ ). at constant market price 按固定市价计算
0s#K p49- at constant price 按固定价格计算
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ip]w at cost 按成本计算
<|B1wa:| at current market price 按当时市价计算；按现时市价计算
Q \hY7Xq' at current price 按当时价格计算；按现时价格计算
s)J(/ at factor cost 按要素成本计算；按生产要素成本计算
b1#dz] at money-of-the-day price 按付款当日价格计算
) c2_b at or better 按指定或较佳价位〔买卖指令〕
1bnBji at par 按面值计算；平价
J ^#:qk at sight 见票即付
]< l6s at the close 按收市盘
Me5{_n at the opening 按开市盘
:[l\@>H1tX attestation 见证；见证条款
.Ajzr8P at-the-money option 平价期权
hqvE!Of attorney 受权人；受托代表人
_fk#< attornment 新拥有人承认书
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attributable profit 可归属利润
(!L5-8O attributable share value 可归属股份价值
NpP')m!`} Auckland Stock Exchange 奥克兰证券交易所
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5b auction 拍卖
`fNpY#QsN auctioneer 拍卖商
xw5d|20b audit 审计；核数
X2sH E Audit Commission 审计署
n/d`qS Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
"/Pjjb:2 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
=T?}N t audit review 帐目审查
k%c{E TdE Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
d UrElXbXd audited account 审计帐目；经审计的帐目
||7x;2e audited annual account 经审计的周年帐目
LW6ZAETyL audited balance sheet 经审计的资产负债表
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Xl auditor 核数师；核数主任；审计师
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t< auditor's certificate 核数师证明书；审计师证明书
_ gj&$zP auditor's report 核数师报告；审计师报告
;*TIM%6# Aussie bond 澳元债券
S[3iA~)Z- austerity budget 紧缩预算
XN=67f$Hw Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
,_.I\EY[ Australia All Ordinaries Index 澳洲所有普通股票指数
I=)hWC/ Australian Dollar [AUD] 澳元
2&mGT&HAVA Australian Options Market 澳大利亚期权市场
6RO( ]5wX Australian Securities Commission 澳洲证券事务监察委员会
C$h<Wt=< Australian Society of Certified Practising Accountants 澳洲执业会计师公会
yOU(2"8p Australian Stock Exchange 澳大利亚证券交易所
2j JmE&)7, Austrian Schilling [ATS] 奥地利先令
3rW|kkn authentication 认证；鉴证
'NjzgZ~]P authority to purchase 委托购买证；委购书
7,qYV} authorization 认可；核准；授权；授权书
:$;Fhf<5 authorization by direction 指示授权
a ] 17qMl authorization by instruction 指令授权
7w :ef0S authorization by warrant 令状授权
.~A*= authorization of unit trust 单位信托的认可
GYxM0~:$k authorized agent 指定代理人
8H,4kY?Z authorized capital 法定资本
OVzt\V*+%W authorized clerk 出市员
(/d5UIM{& authorized dealer 认可交易商
P9Yy9_a|x authorized financial institution 认可财务机构
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b authorized fund 认可基金
<P[T!gST authorized fund house 获授权的基金公司；认可基金公司
bK"SKV authorized institution 认可机构
i$G;f^Z!Y
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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9!k# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
H`bSYjgM! authorized insurer 获授权保险人；获认可承保人
K%<j=c authorized investment 特准投资项目
K;?,FlH authorized person 获授权人
<~ad: [ authorized representative 获授权代表
6fH@wQ"wN authorized share capital 法定股本
q\Q{sv_ automated quotation system 自动报价系统
TNCgaTJ{h Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
d<!3`qe 自动交易系统〔香港期货交易所有限公司〕
3`d}~v { automatic adjustment mechanism 自动调整机制
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q- automatic adjustment system 自动调整系统
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v Automatic Clearing House 自动票据交换所
]w T 7*( Y automatic exchange rates accumulation system 自动化汇率累集系统
S:4cr I Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
WG*t ::NN automatic teller machine [ATM] 自动柜员机
>^q7c8]~g autopay 自动转帐
XZ&KR .C, available assets 可用资产
AqK z$ available fiscal reserve 现存财政储备
fx=Awba available profit 可用利润
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jN Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
rk+#GO{ average 平均；平均数；海损
YBYZ=,"d average basic salary 平均基本薪金
F|Mi{5 G% average consumer expenditure 平均消费开支；一般消费开支
T{V/+ RM average cost 平均成本
8`4<R6]LKB average cost of land production 增辟土地平均成本
]-oJ[5cQ0v average daily turnover 平均每日成交额
mK+IEZV<3 average daily wage rate 平均每日工资率
{FRAv(,\ average expenditure pattern 平均开支模式
2" |2a@ average growth rate 平均增长率
p.ANVA@: average net fixed assets 固定资产平均净值
!CX t*/~ average of relatives 相对价格平均数
=PRx?q`d average price 平均价格
IDkWGh average propensity to consume 平均消费倾向；一般消费倾向
Zfk*H V#\ average propensity to save 平均储蓄倾向；一般储蓄倾向
Vd".u'r average rate 平均率
b KTcZG average revenue 平均收入；平均收益
tQZs .1=z average stock 平均库存；平均存货
&PkLp4mQ average yearly rent 平均年租
p
raaY}} avoidance of double taxation 避免双重课税
}I 3 gU avoidance of tax 避税
