A:
|c GeL[ A share Ａ股；甲类股份
]esLAo abatement of tax 减税；减扣免税额
Gj19KQ1G ABN AMRO Bank N.V. 荷兰银行
a@y5JxFAy above-the-line expenditure 线上项目支出；经常预算支出
L1kM~M above-the-line receipt 线上项目收入；经常预算收入
Y \e]2 ABSA Asia Limited 南非联合亚洲有限公司
w<e;rKr absolute change 绝对数值变更
K6{ bYho absolute expenditure 实际开支
C%_ absolute guideline figure 绝对准则数字
(}1v^~FXj absolute interest 绝对权益
M:Y*Tb6w absolute order of discharge 绝对破产解除令
O+p-1 C$ \ absolute profit margin 绝对利润幅度
QrckTO absolute value 实值；绝对值
u] U)d$| absolutely vested interest 绝对既得权益
Kq 4<l absorbed cost 已吸收成本；已分摊成本
B UQn+;be absorption 吸收；分摊；合并
D5!K<G?-K absorption rate 吸收率；摊配率；分摊率
)d(0Y<e @ ACB Finance Limited 亚洲商业财务有限公司
gMBQtPNM acceptable form of reciprocity 合理的互惠条件
CQ jZAv
acceptable rate 适当利率；适当汇率
4m~7 ~- h acceptance agreement 承兑协议
Y3$PQwn
.P acceptance for honour 参加承兑
bV$8
>[` acceptor 承兑人；接受人；受票人
+#qt^NO acceptor for honour 参加承兑人
Bf:tal6 -M accident insurance 意外保险
i<wU.JX&h Accident Insurance Association of Hong Kong 香港意外保险公会
5Z6-R}uXk accident insurance scheme 意外保险计划
MkW1FjdP accident year basis 意外年度基准
,+/9K )X accommodation 通融；贷款
{ w8
!K accommodation bill 通融票据；空头票据
4Wla&yy accommodation party 汇票代发人
1Y"35)CR) account balance 帐户余额；帐户结余
0^}'+t,lc account book 帐簿
dmaqXsU8q account collected in advance 预收款项
z/0yO@_D/q account current book 往来帐簿
A?Nn>xF9X account of after-acquired property 事后取得的财产报告
WiNr866nB account of defaulter 拖欠帐目
3 "l
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K)Zkj"y account payee only [A/C payee only] 只可转帐；存入收款人帐户
Z?(4%U5z account receivable 应收帐款
6I&j
cHH account receivable report 应收帐款报表
aXIB ) $1 account statement 结单；帐单；会计财务报表
UOu6LD/|h account title 帐户名称；会计科目
6c2ThtL accountant's report 会计师报告
n4WSV Accountant's Report Rules 会计师报告规则
"VDk1YX_&l accounting and auditing procedure 会计与审计程序；会计与核数程序
G&@-R{i Accounting Arrangements 《会计安排》
u*26>. accounting basis 会计基础
]CIQq1iY accounting by Official Receiver 破产管理署署长呈交的帐目
L8:]`M Q0 Accounting Circular 《会计通告》
chO'Q+pw accounting class 会计类别
y)p$_.YFF accounting date 记帐日期；会计结算日期
EItxRHV5 accounting for money 款项核算
2~M;L&9- Accounting Officer 会计主任
8K.s @< accounting period 会计报告期；会计期
oE!hF }O accounting policy 会计政策；会计方针
}0BL0N`_ accounting practice 会计惯例
Yz2{LW[ K accounting principle 会计准则
2 {mY:\ accounting record 会计记录
|I}A> XG accounting report 会计报告
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Ex Accounting Services Branch [Treasury] 会计事务部〔库务署〕
"J P {Q Accounting Society of China 中国会计学会
>HcYVp~G accounting statement 会计报表
_b0S accounting system 会计制度；会计系统
m|[\F#+C accounting transaction 会计事项；帐务交易
&@4 .;u accounting treatment 会计处理
NWJcFj_ accounting year 会计年度
p*pn@z accretion 增值；添加
Iys6R? ~ accrual 应计项目；应累算数目
66~ e~F}z accrual basis 应计制；权责发生制
%Lp2jyv . accrual basis accounting 应计制会计；权责发生制会计
MUbhEau? accrue 应累算；应计
3` &VRF8 accrued benefit 应累算利益
V< i< 0E accrued charges 应计费用
W>Mse[6`c accrued cumulative preference share dividend 应累算的累积优先股股息
\;-=ODC accrued expenses 应累算费用
J4gI=@e accrued interest payable 应付利息；应计未付利息
d&aBs++T accrued interest receivable 应收利息；应计未收利息
#D`S accrued right 累算权益
*CeQY M accruing profit 应累算的利润
;Ze"<U accumulated fiscal reserve 累积财政储备
/B,B4JI)/ accumulated profit 累积利润；滚存溢利
?CH?kP accumulated reserve 累积储备
j`2B}@ 2 accumulation of surplus income 累积收益盈余
MV0<^/p| acquired assets 既得资产
Cq?',QU6j acquisition 收购；购置；取得
_YH<YOrMh acquisition cost 购置成本
|h^K M acquisition expenses 购置费用
2f3=?YqD acquisition of 100% interest 收购全部股权
b
A)b`1lI acquisition of control 取得控制权
+"YTCzv;t acquisition of fixed assets 购置固定资产
W[R]^2QAG acquisition of shell “买壳”
$zC6(C(l acquisition price 收购价
<\, & :< act of God 天灾
UvPp~N 7, acting partner 执事合伙人
gf0PMc3l active market 买卖活跃的市场；交投畅旺的市场；旺市
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2pFQ active partner 积极参与的合伙人
:v#k&Uh3y active trading 交投活跃
ra]!4Kd' actual circulation 实际流通
h`?y 2?O actual cost 实际成本
k(zs>kiP actual expenditure 实际开支；实际支出
Ghqg RzX actual income 实际入息；实际收入；实际收益
H9%l?r5 actual market 现货市场
[urH a actual price 现货价；实际价格
RR x`}E9, actual profit 实际利润
#mgA/q?A actual quotation 实盘；实际价位；实际报价
KU+( YF$1 actual year basis 按实际年度计算
0SJ{@ * actuals 实货
7'_nc!ME actuarial investigation 精算调查
Z,0O/RFJ.q actuarial principle 精算原则
rW:iBq actuarial report 精算师报告
Ab*] dn`z Actuarial Society of Hong Kong 香港精算学会
{B@*DQv actuarial valuation 精算师估值
w`M]0'zls actuary 精算师
HS{P?~:=U ad referendum agreement 暂定协议；有待覆核的协定
HjV\lcK:v ad valorem duty 从价税；按值征税
*I=_*LoG2 ad valorem duty system 从价税制
azvDvEWCQZ ad valorem fee 从价费
nc <qbN ad valorem tariff 从价关税
"YuZ fL`bb additional allowance 额外免税额
9n_ eCb)H additional amount for unexpired risk 未过期风险的额外款额
IK8% Q(.c additional assessable profit 补加应评税利润
L< 0=giE additional assessment 补加评税
xC)7eQn/R additional commitment 额外承担
w'd.; additional commitment vote 额外承担拨款
N%O[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
> P(eW7RL additional dependent parent allowance 供养父母额外免税额
%h0D)6 j
additional provision 额外拨款
}W1^t additional stamp duty 附加印花税
/M 0 p_4 additional tax 补加税罚款；补加税款
yHl@_rN
sC Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*7\W =- adjudged bankrupt 被裁定破产
KZECo1 adjudicated bankrupt 裁定破产人
,SAb C*nq adjudication fee 裁定费；评定印花税额手续费；评估契据费
GXO4x|08F adjudication of bankruptcy 裁定破产；宣告破产
=Wj{]&` adjudication of insolvency 裁定无力偿还债务
O-Dc[t % adjusted actual 经调整的实数；调整后的实数
iNt 4> adjusted current assets 经调整的流动资产；调整后的流动资产
Q5g,7ac8L adjusted figure 经调整的数字；调整后的数额
bpGzTU adjusted liabilities 经调整的负债；调整后的负债
CP +4k.)*O adjusted loss 经调整的亏损；调整后的亏损
M z9 3 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Dft4isyt^ adjusted profit 经调整的利润；调整后的利润
%Hh3u$Y, adjusted surplus 经调整的盈余额；调整后的盈余额
\ZqK\= adjusted value 经调整的价值；调整后的价值
w .tW=z5 adjustment 调整；修订；理算〔保险〕
"s% 686Vz adjustment centre 调剂中心
B jYOfu'~z adjustment lag 调整过程的时间差距；调整时差
0 X.TF adjustment mechanism 调整机制
B-$+UE>% adjustment of loss 亏损调整
VW {,:Ya adjustment process 调整过程；调整程序
}bp.OV -+ adjustment range 调整幅度
EVG"._I@ administered exchange rate 受管制汇率
A x f^hBP Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
j13riI3A administration expenses 行政费用
Ex 6o=D2 administration fee 手续费；行政费
&%6NQWW administration in bankruptcy 破产管理
fO #?k<p administration order 遗产管理令
,pn ) > administrator 管理人；遗产管理人
Z^<Sj5}6 administrator of the estate 遗产管理人
D
0 admission of debt 债项承认书
HQl~Dh0DJ admission of proof 接纳债权证明
2@fa
rx: advance 放贷款项；垫付款项；预支款项；预付款项
cu<y8
:U< advance account 暂支帐目；预付款帐户
O5O.><RP advance compensation 预付补偿金
bCzdszvg3 advance from shareholder 股东垫款
L/)B}8m\ advance pending reimbursement 预支以待日后付还
*y{+W advanced economy 先进经济体系
goB;EWz advancement 预付；预付财产
Ym '7vW#~ advances warrant 垫款令
{b2 aL7 advancing 贷出
z<t>h zl 7 adverse balance 逆差
> <X $# adverse exchange 逆汇
w m19T7*L advertisement addressed to shareholders 在报章刊登的致股东通告
yu =piP advice for collection 托收通知书
qT$ )Rb& advice of drawing 提款通知书；汇票通知书
( :iPm< advice of payment 付款通知
B.}cB' | Advisory Committee [Securities and Futures Commission]
V(r`.75 谘询委员会〔证券及期货事务监察委员会〕
Gh'X.?3 Advisory Committee on Diversification 经济多元化谘询委员会
n%*tMr9 s affidavit 誓章；遗产申报誓章
Z&A0hI4d affidavit of no receipt 述明无收款的誓章
>zFD $ affiliate 联号；联营公司；附属公司
B_cgWJ*4 affiliated company 附属公司；联号；联营公司
ly[lrD0Kn. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4Ppop affordability 负担能力
SAy{YOLtl African Development Bank [AfDB] 非洲开发银行
4b=Gg after-acquired property 事后取得的财产
vnL?O8`c after-hours dealing 市后交易
L $SMfx after-tax profit 税后盈利；税后利润；税后溢利
x df?nt agency agreement 代理协议
7x (v? agency expenses 代理机构的开支
pD[pTMG@$ agency fee 代理费
QhsVIta Agency Law 《代理法》
} YRO'Q{ agent 代理人；承销人
rfc|`*m }0 agent of company 公司代理人
K>$qun?5 agent's fee 代理人费；经纪费
/eb-'m aggregate 总计；总数；总体数字
!O 8.#+ aggregate amount 总款额；总额
pu#[p a
aggregate assets and liabilities 总体资产与负债
p.5e:
i^LJ aggregate at constant price 按固定价格计算的总体数字
nn'Af,ko/ aggregate demand 总需求
~{$L 9;x aggregate gross position 总持仓量
I qx84 aggregate limit 总限额
H~eGgm;p aggregate of salaries tax 合计薪俸税
|*ReqM|_C aggregate performance 总体表现；总体业绩
?;_O
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>C*4_J7 aggregate surplus 总盈余
e+{BJN
vz aggregate total 整体总额
lA]N04 d aggregate value 总值；合计价值
W6i3Psjsw aggregated basis 合计基准
2
ZK%)vq0 aggregated net chargeable income 合计应课税入息实额
m2Q$+p@ aggregation 合并计算；合计；总和
~XKZXGw aggregation of incomes of husband and wife 夫妇入息合并计算
EWO / u.z aggregation of property 财产的总和
4dD2{M agio 差价；贴水
kf'=%]9#_T Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
djfU:$!j& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
>9MS" 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》
I3PQdAs~&h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\f<z*!,D$ 《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》
&Q~)]|t Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
UhdqY] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
G1/Gq.< agreement for a settlement 授产协议
.zIgbv s agreement for assignment 转让协议
m@[3~
6A agreement for sale 售卖协议；买卖协议
/S[?{Q A agreement for sale and purchase 买卖协议
f 7
wm w2 agreement for the payment of interest 支付利息协议
o[oqPN 3$Y agreement for the repayment of money 还款协议
dWUUxKC agreement of reinsurance 再保险协议
h9jc,X u5X Agricultural Bank of China 中国农业银行
?9Ma^C;} air passenger departure tax 飞机乘客离境税
E>" 8 / Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{"t5\U6cKM airport tax 机场税
\ FXp*FbQ alcohol duty 酒精税
8O9Gs alienation 让与；让渡；转让
J)Ol"LXV alimony 生活费；赡养费
c ;^A)_/ All Ordinaries Index [AOI] 所有普通股指数
(-J<Vy] all risks 全险；综合险
) $J7sa All Sales Record for Stock Market 《股票市场成交报告》
W"t"X ~T3 Allied Capital Resources Limited 新联财务有限公司
iu|v9+ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nd.hHQ allocation letter 拨款信件
7 OWsHlU allocation of fund 分配款项；预留款项
*E7R( #,yC allocation of profit 利润分配；溢利分配
,_bp)-O G allocation warrant 拨款令
xh r[ A allotment 分配；配股
qX?[mdCHZ allotment notice 股份配售通知；配股通知
7O$ & allotment of shares 股份分配
(kY@7)d'e allowable 可获宽免；免税的
9DPb|+O- allowable business loss 可扣除的营业亏损
{Xv3:"E"O allowable expenses 可扣税的支出
]=Pu\eE allowance 免税额；津贴；备抵；准备金
^e%k~B^ allowance for debts 债项的免税额
x 'mF&^ allowance for depreciation by wear and tear 耗损折旧免税额
O"iak allowance for funeral expenses 殡殓费的免税额
>jKjh!`)!e allowance for inflation 为通货膨胀而预留的款项；通胀准备金
_ Mn6 L= allowance for repairs and outgoings 修葺及支出方面的免税额
wPgDy allowance to debtor 给债务人的津贴
a
ea0+,; alteration of capital 资本更改
mr qaM2,(I alternate trustee 候补受托人
g>T amalgamation 合并
d' OGVN ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
USFg_sO ambit of charges 征税范围；收费范围
8)?_{ amended valuation 经修订的估值
#N9d$[R* American Commodities Exchange 美国商品交易所
d- kZt@DL= American Express Bank Limited 美国运通银行
OpUA{P American Stock Exchange 美国证券交易所
Y;eoT J amortization 摊销
Tyd
h9I amount due from banks 存放银行同业的款项
d "GDZ[6 amount due from banks abroad 存放海外银行同业的款项
JqS r[q amount due from holding companies 控股公司欠款
!-,Ww[G> amount due from local banks 存放本港银行同业的款项
+A\ V ) amount due to banks 银行同业的存款
Wn~ZA# amount due to banks abroad 海外银行同业的存款
_Jy,yMQ^[_ amount due to holding companies 控股公司存款
?;RD u[eD amount due to local banks 本港银行同业的存款
x`L+7,&n amount due to outport banks 外埠银行同业的存款
}LQ\a8]< amount for note issue 发行纸币的款额
$Elkhe]O % amount of bond 担保契据的款额
Qt~B#R.
V amount of consideration 代价款额
QTE:K? amount of contribution 供款数额
I^:F)a: amount of indebtedness 负债款额
3HKxYvc C amount of principal of the loan 贷款本金额
*IqVY& amount of rates chargeable 应征差饷数额
s`1^*Dl%+ amount of share capital 股本额
/=/
HB amount of sums assured 承保款额
t)'dF*L amount of variation 变动幅度
.pW o >`" amount of vote 拨款数额
Fs ) amount payable 应付款额
qRl/Sl#F amount receivable 应收款额
LuL$v+` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
q)k{W>O analysis 分析
OfJd/D ancillary risk 附属风险
Y;g% e3nu annual account 周年帐目；周年帐目报表；年度决算；年结
v# F-<?Vv annual accounting date 年结日期
3a^)u-9,x annual allowance 每年免税额；年积金；年度津贴；年津
[S) G$JW annual balance 年度余额
}<&d]N annual disposable income 每年可动用收入
BfVB ywty annual estimates 周年预算
O]bKNA.5 annual fee 年费
f:XfAH3R{ annual general meeting 周年大会
5zVQ;;9 annual growth rate 年增率；每年增长率
.l=p[BI annual long-term supplement 长期个案每年补助金
/tzlbI]z annual pensionable emolument 可供计算退休金的年薪
= hhvmo annual report 年报
QoWR@u6a Annual Report on the Consumer Price Index 《消费物价指数年报》
Y$ +QNi annual return 周年报表；周年申报表；每年报税表格
lvPpC AXY Annual Return Rules 《周年报表规则》
wE4;Rk1 annual review of consumer prices 每年消费物价回顾
o?y"]RCM annual roll-forward basis 逐年延展方式
:~er h}~ps annual salary 年薪
9t0Cj/w} annual statement 年度报表；年度决算表
` yYvYc 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
:cdQ(O.m annuitant 年金受益人
zb?kpd} r annuity 年金
7*MU2gb annuity contract 年金合约
"qE {a>d annuity on human life 人寿年金
3(o7co-f antecedent debt 先前的债项
f B 7ljg ante-dated cheque 倒填日期支票
Q.1X P anticipated expenditure 预期开支
E|{m"RUOy anticipated net profit 预期纯利
1 w 17L]4 anticipated revenue 预期收入
U3+A MVnB anti-inflation measure 反通货膨胀措施
Bz:&f46{ anti-inflationary stance 反通货膨胀立场
%",ULtZ+ apparent deficit 表面赤字
y{92L ym apparent financial solvency 表面偿债能力
bM5CDzH(#X apparent partner 表面合伙人
}_]As}E application for personal assessment 个人入息课税申请书
*l {4lu application of fund 资金应用
!-ZP*V3}h application to release as liquidator and to destruct the books of accounts and documents
C/ 申请免除清盘人职务及毁灭帐簿与文件
*_#&"(P appointed actuary 委任精算师
zWtj| %ts appointed auditor 委任核数师；委任审计师
9cz )f\ appointed trustee 委任的受托人
zuMO1s appointer 委任人
7j T#BWt apportioned pro rata 按比例分摊
E[ 0Sst x apportionment 分配；分摊
{KsVK4\r Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
QY6O(= apportionment formula 分摊方程式
Yw1Y -M apportionment of estate duty 遗产税的分摊
8F)=n \ appraisal 估价；评估
NA\ x< appreciable growth 可观增长
+[_gyLN<5b appreciable impact 显着影响
Q K j1yG0i appreciable increase 可观增长
$bFgsy*N2 appreciation 增值；升值
#< UuI9 appreciation against other currencies 相对其他货币升值
U&X. appreciation of the exchange value of Hong Kong dollar 港元汇值上升
) G|"jFP appreciation tax 增值税
{zu/tCq? appropriation 拨款；拨用；拨付
I:HV6_/^-G appropriation account 拨款帐目
$YPQC Appropriation Bill 拨款法案
PF`:1;P U appropriation-in-aid system 补助拨款办法
m|mG;8}pI approved assets 核准资产
hwp/jO:7\ approved basket stock 认可一篮子证券
w a2~C [ approved budget 核准预算
Hv a{ A
# approved charitable donation 认可慈善捐款
a}w&dE$!- approved charitable institution 认可慈善机构
3<3t;&e approved currency 核准货币；认可货币
Z@u ;Z[@ approved estimates 核准预算
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kR _E6Fl approved overseas insurer 核准海外保险人
.01TTK * approved overseas trust company 核准海外信托公司
.T{U^0 ) approved pooled investment fund 核准汇集投资基金
6# R;HbkO approved provident fund scheme 认可公积金计划
:/~_sJt C approved provision 核准拨款
X tR`? approved redeemable share 核准可赎回股份
..aK sSm( approved regional stock 认可地区性证券
f@L \E>t approved retirement scheme 认可退休金计划
=@%MV( approved subordinated loan 核准附属贷款
=^by0E2 arbitrage 套戥；套汇；套利
cmae&Atotw arbitrageur 套戥者；套汇者
1&} G+y arbitrary amount 临时款项
ON NW.xHp arrangement 措施；安排；协定
'h k @>" arrears 欠款
so 'eZ"A: arrears of pay 欠付薪酬
TZkTz
P[ arrears of revenue 逾期未收税款；逾期未收的帐项
v3Eo@,- articles of association 组织章程；组织细则；组织章程细则
*6' _5~G Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
hl}dgp(( ascertainment of profit 确定利润
[-QK$~[ g "Asia Clear" “亚洲结算系统”
h%u? lW Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Sw[=S '(l Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
P^ by'b+zI Asian Development Fund [ADF] 亚洲发展基金
HaS[.&\S0 Asian dollar bond 亚洲美元债券
uQ-WTz|* Asian dollar market 亚洲美元市场
,~iFEaV+ Asian dollar rate 亚洲美元利率
80cm6?,xu Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
N4tc V\O Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
pc^E 'h: asked price 沽盘；喊价；索价；卖方报价
7@3M]5:3g assessable income 应评税入息
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?Xy assessable loss 应评税亏损
m[{nm95QZ assessable profit 应评税利润
%N!h38N2 assessable value 应评税值
3EAX] assessed profit 估定利润
%sYk0~E assessed value 经评估价值
=GLYDV assessment 评税；评定；估价；评税单
f7 K8m| assessment number 评税编号；估价编号
p<ry$=` assessment of additional tax 补加税评税
Y/#:) (&@ assessment of performance 业绩评估；实绩评价
2zwuvgiZ Assessor 评税主任
XNy:0C asset price bubbles 资产价格泡沫
*%;6P5n% asset-backed securities 具资产保证的证券
+h9`I/R assets accretion 资产增值
MV7} assets and liabilities 资产与负债
S".owe$\ assets betterment statement 资产递增表；资产改进表
8}]l9"q( assets lending 实物放款；有抵押贷款
3huzz<n3 assets of the company passing on the death 死者去世时转移的公司资产
N IO; assets pledged as security for liabilities 用作负债抵押的资产
">03~:o A assets portfolio 资产投资组合
iFY]0@yt assets price 资产价格
54bF) < + assets quality 资产质素
Q^\{Zg)p assets realization 资产变现
`;R |V assets refinancing arrangement 资产再集资安排
<ihhV e assets securitization 资产证券化
Gt?!E6^ ! assets situated outside Hong Kong 在香港以外地方的资产
H;4oZ[g assets stripping 削减资产；拆卖资产
uV/)Gb*j assets value 资产值
} 6F_2S3c assignee 承让人
X*(gT1"t assignment 转让；转让书；转让契
`>$g y/N assignment of interest 权益转让
%9fa98> assignment of letters patent and trade mark 专利证书及商标转让
$eTv6B?m assignment of property 物业转让；物业转让书
h4 B+0 assignment right 转让权
<#:E bofsn assignor 转让人
_Jt_2o%G associate 有联系的人；有关连人士；相联者；合伙人；联系人
]KfghRUH Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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#$ associate member 附属会员
a> #d=. associated body corporate 相联法人团体
(v9!g# associated company 相联公司；联属公司
0q-0zXlSL associated corporation 相联法团
o<9yaQ; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_gis+f/8h 公认会计师公会〔英国〕
2&3e AJC Association of Futures Exchange Brokers 香港期货经纪协会
yO n H&Jj Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5VCMpy association of underwriters 承保人组织
uMljH@xBc assumption of control 接管
2y&_Z^kI? assurance 担保；保险；转易；转易书
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}?\#_BCjx( at 19XX price 按一九ＸＸ年价格计算
sASAsGk< at a discount 按赔价计算；按贴水价格计算；打折扣
mg/C U x at a premium 按溢价计算；按升水价格计算
\k2C 5f at call 通知付款；按通知
WoC\a^V at constant market price 按固定市价计算
1)nM#@%](h at constant price 按固定价格计算
k
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Q%_!xQP` at current market price 按当时市价计算；按现时市价计算
E,"b*l. at current price 按当时价格计算；按现时价格计算
:..E:HdYO at factor cost 按要素成本计算；按生产要素成本计算
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UtHmM,*I at or better 按指定或较佳价位〔买卖指令〕
AI IBd at par 按面值计算；平价
"H/2r]?GT at sight 见票即付
!;BZ# tF& at the close 按收市盘
|:J*>"sq at the opening 按开市盘
<ls i.x\y< attestation 见证；见证条款
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<iWM= at-the-money option 平价期权
6z%&A]6k: attorney 受权人；受托代表人
N?Z +zN&P attornment 新拥有人承认书
A,-[/Z K/ attributable profit 可归属利润
"RR./e)h attributable share value 可归属股份价值
+?J_6Mo@X Auckland Stock Exchange 奥克兰证券交易所
8VBkI Ygb auction 拍卖
tIg CF? auctioneer 拍卖商
$ Sc08ro audit 审计；核数
M4L~bK Audit Commission 审计署
# ]N&6ngJ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
s~IA},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〕
5,G<}cd audit review 帐目审查
mYsuNTx!. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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@COP? audited account 审计帐目；经审计的帐目
+w_MSj#P audited annual account 经审计的周年帐目
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@S& audited balance sheet 经审计的资产负债表
@5dB b+0J auditor 核数师；核数主任；审计师
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x auditor's certificate 核数师证明书；审计师证明书
PG-cu$\?? auditor's report 核数师报告；审计师报告
VygXhh^7\ Aussie bond 澳元债券
c DEe?WS austerity budget 紧缩预算
~I8"l@H> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
q^T&A[hMPx Australia All Ordinaries Index 澳洲所有普通股票指数
P"h,[{Y*> Australian Dollar [AUD] 澳元
3>:zo:; Australian Options Market 澳大利亚期权市场
}SJ LBy0 Australian Securities Commission 澳洲证券事务监察委员会
sbq44L) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
wKeSPs{x Australian Stock Exchange 澳大利亚证券交易所
S|=rF<]my Austrian Schilling [ATS] 奥地利先令
f(9$"V i authentication 认证；鉴证
gzJ{Gau{) authority to purchase 委托购买证；委购书
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wD- authorization 认可；核准；授权；授权书
ho SU `X authorization by direction 指示授权
}y -AoG authorization by instruction 指令授权
4,R\3`b authorization by warrant 令状授权
?L ~=Z\H authorization of unit trust 单位信托的认可
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35@gtj authorized agent 指定代理人
\e5,` authorized capital 法定资本
J VIcNK) authorized clerk 出市员
r wV u?W authorized dealer 认可交易商
D=pI'5& authorized financial institution 认可财务机构
w$<fSe7 authorized fund 认可基金
?6.KS authorized fund house 获授权的基金公司；认可基金公司
u0 'pR#
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.-1{,o/&Q authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
!MG >z\: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8t^;O! authorized insurer 获授权保险人；获认可承保人
+ 'YSpJ authorized investment 特准投资项目
ZCOuv6V+ authorized person 获授权人
*|.yX%"k authorized representative 获授权代表
Ow&'sR'CX authorized share capital 法定股本
Y;I(6` ,Y automated quotation system 自动报价系统
V=8{CmqT Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
=:R[gdA#1 自动交易系统〔香港期货交易所有限公司〕
)eedfb1 automatic adjustment mechanism 自动调整机制
%]= 'Uv^x automatic adjustment system 自动调整系统
CH R?i 1e Automatic Clearing House 自动票据交换所
O<H@:W #k automatic exchange rates accumulation system 自动化汇率累集系统
w1!\L_::Y Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
q5K/+N ^2? automatic teller machine [ATM] 自动柜员机
*z ;N autopay 自动转帐
(w7cdqe available assets 可用资产
'=G<)z@k available fiscal reserve 现存财政储备
~)\1g0 available profit 可用利润
nbkky .e Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
f^ yLwRUD average 平均；平均数；海损
kosJ]q'U average basic salary 平均基本薪金
O.40^u~ average consumer expenditure 平均消费开支；一般消费开支
I B]VPj5 average cost 平均成本
&V,-W0T_ average cost of land production 增辟土地平均成本
AQBx
k[ average daily turnover 平均每日成交额
`X]2 iz average daily wage rate 平均每日工资率
/\Y%DpG$ average expenditure pattern 平均开支模式
~ @"Qm;}
" average growth rate 平均增长率
gCBZA;/ average net fixed assets 固定资产平均净值
Uc%`? +Q average of relatives 相对价格平均数
iRr& 'k
average price 平均价格
M6 >\R$ average propensity to consume 平均消费倾向；一般消费倾向
/-<m(72wF average propensity to save 平均储蓄倾向；一般储蓄倾向
n*8RYm)? average rate 平均率
gQzJ2LU( average revenue 平均收入；平均收益
0_xcrM average stock 平均库存；平均存货
bU +eJU_% average yearly rent 平均年租
J;]@?( avoidance of double taxation 避免双重课税
(k HQK Qmq avoidance of tax 避税
