A:
.W2w/RayC A share Ａ股；甲类股份
IDh`*F abatement of tax 减税；减扣免税额
:6EX-Xyj ABN AMRO Bank N.V. 荷兰银行
_,UYbD\[J} above-the-line expenditure 线上项目支出；经常预算支出
1 <lf o^B above-the-line receipt 线上项目收入；经常预算收入
|o(te ABSA Asia Limited 南非联合亚洲有限公司
0QrRG$<4X absolute change 绝对数值变更
}XpZ gd$ absolute expenditure 实际开支
bu \(KR$s absolute guideline figure 绝对准则数字
-qpM 6t absolute interest 绝对权益
^( 7l! absolute order of discharge 绝对破产解除令
HxL uJ absolute profit margin 绝对利润幅度
.N\t3\9} absolute value 实值；绝对值
'X/:TOk{W absolutely vested interest 绝对既得权益
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a&O absorbed cost 已吸收成本；已分摊成本
0 %IZ -]) absorption 吸收；分摊；合并
O(.eHZ= absorption rate 吸收率；摊配率；分摊率
z\K % ACB Finance Limited 亚洲商业财务有限公司
rfSEL
57' acceptable form of reciprocity 合理的互惠条件
9Q\B1Q acceptable rate 适当利率；适当汇率
WUQa2$. acceptance agreement 承兑协议
9]tW; ? acceptance for honour 参加承兑
QAY:H@Gt: acceptor 承兑人；接受人；受票人
[=Nv=d<[p acceptor for honour 参加承兑人
Z 7e"4w A accident insurance 意外保险
JlEfUg#* Accident Insurance Association of Hong Kong 香港意外保险公会
3(.Y>er%U accident insurance scheme 意外保险计划
92b}N|u accident year basis 意外年度基准
H{EZ} *{M4 accommodation 通融；贷款
jC?l :m? accommodation bill 通融票据；空头票据
< mFU T accommodation party 汇票代发人
E b29tq account balance 帐户余额；帐户结余
h_\W 7xt account book 帐簿
[+}0K{( O= account collected in advance 预收款项
/@DJf\`vM account current book 往来帐簿
X .K*</(g account of after-acquired property 事后取得的财产报告
*Id[6Z account of defaulter 拖欠帐目
} z7yS.{ account payable 应付帐款
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account payee only [A/C payee only] 只可转帐；存入收款人帐户
~ySsv account receivable 应收帐款
>29c[O"[ account receivable report 应收帐款报表
QNXS.! \P account statement 结单；帐单；会计财务报表
* $1F|G account title 帐户名称；会计科目
c N\_1 accountant's report 会计师报告
>f|0# * Accountant's Report Rules 会计师报告规则
h OdU% accounting and auditing procedure 会计与审计程序；会计与核数程序
aouYPxA` Accounting Arrangements 《会计安排》
v9t'CMU accounting basis 会计基础
}ZiJHj'< accounting by Official Receiver 破产管理署署长呈交的帐目
yaHkWkl
= Accounting Circular 《会计通告》
cnG> EG accounting class 会计类别
##1/{9ywy accounting date 记帐日期；会计结算日期
Az>r}*F Gr accounting for money 款项核算
y 4&x `|tv Accounting Officer 会计主任
'I r accounting period 会计报告期；会计期
PklJU:Pu\U accounting policy 会计政策；会计方针
#9qX:*>h accounting practice 会计惯例
YnCuF0> accounting principle 会计准则
q+w] Xs; accounting record 会计记录
4>N ig.# accounting report 会计报告
2xBh Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Q ,ZV C Accounting Society of China 中国会计学会
;L% \[H>G accounting statement 会计报表
swLNNA. accounting system 会计制度；会计系统
vrvi]
Y8 accounting transaction 会计事项；帐务交易
X|R"8cJ accounting treatment 会计处理
A43[i@o accounting year 会计年度
wDBU+Z accretion 增值；添加
9'ky2
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}me`(zp accrual basis 应计制；权责发生制
$?pfst~;O accrual basis accounting 应计制会计；权责发生制会计
6/Z_r0^O accrue 应累算；应计
`vf]C' accrued benefit 应累算利益
+NOq>kH@ accrued charges 应计费用
E np;-wG:- accrued cumulative preference share dividend 应累算的累积优先股股息
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XK;*]) accrued expenses 应累算费用
fA ), ^ accrued interest payable 应付利息；应计未付利息
tS,AS,vy] accrued interest receivable 应收利息；应计未收利息
/d$ kz&aIV accrued right 累算权益
~P*{%= a accruing profit 应累算的利润
| "eC0u accumulated fiscal reserve 累积财政储备
r8o^8 . accumulated profit 累积利润；滚存溢利
}0OQm ?xh accumulated reserve 累积储备
5/HkhT yj accumulation of surplus income 累积收益盈余
vJb/.)gh] acquired assets 既得资产
&uf|Le4 acquisition 收购；购置；取得
4-C'2 ? acquisition cost 购置成本
#smfOGSd acquisition expenses 购置费用
>h(GmR*xM acquisition of 100% interest 收购全部股权
zN \C acquisition of control 取得控制权
w@a|_? acquisition of fixed assets 购置固定资产
O M@z5UP acquisition of shell “买壳”
nM99AW acquisition price 收购价
mCQ:< # act of God 天灾
\|Y_,fi acting partner 执事合伙人
LO38}w<k active market 买卖活跃的市场；交投畅旺的市场；旺市
&(|x-OT active partner 积极参与的合伙人
V2 '5doo active trading 交投活跃
&=wvlI52` actual circulation 实际流通
/2 $d'e actual cost 实际成本
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@H<-`* actual expenditure 实际开支；实际支出
YuoIhT actual income 实际入息；实际收入；实际收益
[?2,(X0yh1 actual market 现货市场
v:NQrN actual price 现货价；实际价格
[|(=15; actual profit 实际利润
8,&Y\b`.. actual quotation 实盘；实际价位；实际报价
qga?-oz,<6 actual year basis 按实际年度计算
]q&NO(:kbq actuals 实货
va0}?fy.O% actuarial investigation 精算调查
bE3mOml actuarial principle 精算原则
3XNk*Y[5 actuarial report 精算师报告
1*trtb4F Actuarial Society of Hong Kong 香港精算学会
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ScI 5K actuarial valuation 精算师估值
:k d]n$] actuary 精算师
d\r-)VWSr" ad referendum agreement 暂定协议；有待覆核的协定
x_wWe>0 ad valorem duty 从价税；按值征税
Uyd' uC ad valorem duty system 从价税制
pB7^l|\] ad valorem fee 从价费
4Of kagg ad valorem tariff 从价关税
A-YW!BT4 additional allowance 额外免税额
QI78/gT,d additional amount for unexpired risk 未过期风险的额外款额
MXDUKh7v3 additional assessable profit 补加应评税利润
Ms-)S7tMz additional assessment 补加评税
f| ~X}R additional commitment 额外承担
(] zi; additional commitment vote 额外承担拨款
z8xBq%97us additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
o1 uM( additional dependent parent allowance 供养父母额外免税额
GH`y-Ul'K additional provision 额外拨款
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additional stamp duty 附加印花税
wNmC 1HOh additional tax 补加税罚款；补加税款
DZ9^>`* Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
K \.tR adjudged bankrupt 被裁定破产
5gb:,+ adjudicated bankrupt 裁定破产人
32`Z3- adjudication fee 裁定费；评定印花税额手续费；评估契据费
js% n]$N adjudication of bankruptcy 裁定破产；宣告破产
|f(*R _R adjudication of insolvency 裁定无力偿还债务
dEW= V"W adjusted actual 经调整的实数；调整后的实数
j-ob7(v)*] adjusted current assets 经调整的流动资产；调整后的流动资产
'~1Zr uO adjusted figure 经调整的数字；调整后的数额
U=5~]0g adjusted liabilities 经调整的负债；调整后的负债
SIc~cZ!Yu adjusted loss 经调整的亏损；调整后的亏损
VCvf'$4(X adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
MZ~N}y adjusted profit 经调整的利润；调整后的利润
d]N_<@tx9 adjusted surplus 经调整的盈余额；调整后的盈余额
+[4y)y` adjusted value 经调整的价值；调整后的价值
[ 6Sk>j adjustment 调整；修订；理算〔保险〕
\C4 wWh-A adjustment centre 调剂中心
@a,=ApS" adjustment lag 调整过程的时间差距；调整时差
7zIf sb adjustment mechanism 调整机制
"<^n@=g'q adjustment of loss 亏损调整
p"j &s adjustment process 调整过程；调整程序
N>1 d]DrQR adjustment range 调整幅度
5".bM8o administered exchange rate 受管制汇率
($W%&(:/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^Y5I OX: administration expenses 行政费用
X L'\$f administration fee 手续费；行政费
15yiDI
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{JF"PAS7 administration order 遗产管理令
4;eD}g administrator 管理人；遗产管理人
bW=3X-) administrator of the estate 遗产管理人
0)ZLdF_6 admission of debt 债项承认书
0j 8`M"6 admission of proof 接纳债权证明
$: |`DCC advance 放贷款项；垫付款项；预支款项；预付款项
1kR. .p<" advance account 暂支帐目；预付款帐户
'?g&);4)k- advance compensation 预付补偿金
AlkHf] oB advance from shareholder 股东垫款
&0 fV;%N advance pending reimbursement 预支以待日后付还
VT=gb/W6)a advanced economy 先进经济体系
?<Lm58p8 advancement 预付；预付财产
5(E&jKn& advances warrant 垫款令
O f-xGo YZ advancing 贷出
$Sa7N%D adverse balance 逆差
(h g6<` adverse exchange 逆汇
c;06>1=wP5 advertisement addressed to shareholders 在报章刊登的致股东通告
?/-WH?1I advice for collection 托收通知书
%~8f0B|im advice of drawing 提款通知书；汇票通知书
3d4A~ !Iz advice of payment 付款通知
}^ j8< Advisory Committee [Securities and Futures Commission]
,np|KoG|M 谘询委员会〔证券及期货事务监察委员会〕
65*Hf3 ~~ Advisory Committee on Diversification 经济多元化谘询委员会
lyyf&?2 affidavit 誓章；遗产申报誓章
iHK.hs; affidavit of no receipt 述明无收款的誓章
[Q J affiliate 联号；联营公司；附属公司
rm$d v%q affiliated company 附属公司；联号；联营公司
&m
GU affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3la `S $c affordability 负担能力
B([-GpZt[ African Development Bank [AfDB] 非洲开发银行
Z @ef2y; after-acquired property 事后取得的财产
7YK6e after-hours dealing 市后交易
Fq5u%S after-tax profit 税后盈利；税后利润；税后溢利
jb{9W7;RL agency agreement 代理协议
SJc~E$5< agency expenses 代理机构的开支
9!Jt}n?!g agency fee 代理费
|v 5
ge3- Agency Law 《代理法》
PAtv#)h agent 代理人；承销人
uOy/c 8` agent of company 公司代理人
DuD t' ^] agent's fee 代理人费；经纪费
d_0(;' aggregate 总计；总数；总体数字
:N "&o(^ aggregate amount 总款额；总额
j3T)gFP aggregate assets and liabilities 总体资产与负债
$!y^t $u$@ aggregate at constant price 按固定价格计算的总体数字
hvNK"^\p aggregate demand 总需求
a? 8)47) aggregate gross position 总持仓量
l^B4.1rT aggregate limit 总限额
$`ptSR aggregate of salaries tax 合计薪俸税
\ _ 6 aggregate performance 总体表现；总体业绩
t u{~:Z( aggregate supply 总体供应
^FBu|e AkE aggregate surplus 总盈余
o?t H[ aggregate total 整体总额
D %)L "5C aggregate value 总值；合计价值
JtxVF !v aggregated basis 合计基准
kR^h@@'F" aggregated net chargeable income 合计应课税入息实额
_>kc: aggregation 合并计算；合计；总和
q(^iT~} aggregation of incomes of husband and wife 夫妇入息合并计算
ls!A'@J aggregation of property 财产的总和
%dq%+yw{%m agio 差价；贴水
aX6}:"R2C Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Q^nf D
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
u a_w5o7 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
% XZ &( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Ak('4j!*}^ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
CI$z+ zN Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
QRBx}!:NZ# 《香港政府和大韩民国政府关于相互促进和保护投资协定》
=BE ! agreement for a settlement 授产协议
Y,Rr[i"j agreement for assignment 转让协议
svl!"tMXl agreement for sale 售卖协议；买卖协议
l 'wu- agreement for sale and purchase 买卖协议
r<!nU&FPD: agreement for the payment of interest 支付利息协议
0H^*VUyW/ agreement for the repayment of money 还款协议
9X;*GC;d agreement of reinsurance 再保险协议
. Wy' Agricultural Bank of China 中国农业银行
eL(<p ] air passenger departure tax 飞机乘客离境税
x 4L3Z_ _ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5V =mj+X? airport tax 机场税
g)r{LxT# + alcohol duty 酒精税
KA?%1s(kJ alienation 让与；让渡；转让
DwGM+)! alimony 生活费；赡养费
S2*sh2-&6 All Ordinaries Index [AOI] 所有普通股指数
Y:,C_^$w; all risks 全险；综合险
JW^ ${4 All Sales Record for Stock Market 《股票市场成交报告》
$`/UG0rdC Allied Capital Resources Limited 新联财务有限公司
Q>Z~={" all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/ (hTk& allocation letter 拨款信件
4* >j:1 allocation of fund 分配款项；预留款项
``:[J r & allocation of profit 利润分配；溢利分配
_u$DcA8B allocation warrant 拨款令
l7^^Mnk C allotment 分配；配股
'r%(,=L allotment notice 股份配售通知；配股通知
@_-,Q5 allotment of shares 股份分配
la-:"gKC allowable 可获宽免；免税的
,pGA|ob allowable business loss 可扣除的营业亏损
fK+E5~vQ allowable expenses 可扣税的支出
l y[d V.<P allowance 免税额；津贴；备抵；准备金
w->Y92q] allowance for debts 债项的免税额
,
ftJw allowance for depreciation by wear and tear 耗损折旧免税额
s=jYQ5nv allowance for funeral expenses 殡殓费的免税额
{%9@{Q'T.s allowance for inflation 为通货膨胀而预留的款项；通胀准备金
vCJa%} allowance for repairs and outgoings 修葺及支出方面的免税额
ny1O- `!1 allowance to debtor 给债务人的津贴
md'wre3 alteration of capital 资本更改
n~|?)EL alternate trustee 候补受托人
2 A!*8w amalgamation 合并
;NdH]a { ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
* BR#^Wt ambit of charges 征税范围；收费范围
g1[BrT, amended valuation 经修订的估值
!s1<)%Jt American Commodities Exchange 美国商品交易所
klFS3 G American Express Bank Limited 美国运通银行
u$[8Zmgzz American Stock Exchange 美国证券交易所
^$l Z amortization 摊销
-WqhOZ amount due from banks 存放银行同业的款项
X5J )1 rL amount due from banks abroad 存放海外银行同业的款项
_%D7D~2r| amount due from holding companies 控股公司欠款
U~7udUR amount due from local banks 存放本港银行同业的款项
k@|px#kq amount due to banks 银行同业的存款
Nr>UZ lU8 amount due to banks abroad 海外银行同业的存款
r.#r!.6 q amount due to holding companies 控股公司存款
bs)wxU`Q* amount due to local banks 本港银行同业的存款
;2`6eyr amount due to outport banks 外埠银行同业的存款
16 `M=R amount for note issue 发行纸币的款额
zqNzWX amount of bond 担保契据的款额
@#,/6s7? amount of consideration 代价款额
6X h7Bx1 amount of contribution 供款数额
Y3:HQ0w`| amount of indebtedness 负债款额
1%B9xLq amount of principal of the loan 贷款本金额
qX-5/;n amount of rates chargeable 应征差饷数额
q%kCTw amount of share capital 股本额
0:[A4S`X amount of sums assured 承保款额
aQx6;PC amount of variation 变动幅度
|U{~t< BF# amount of vote 拨款数额
K a(B&. amount payable 应付款额
ff.k1%wr^ amount receivable 应收款额
[}HPV+j=U Amsterdam Stock Exchange 阿姆斯特丹证券交易所
i:jXh9+ analysis 分析
f]%S FQ+ ancillary risk 附属风险
0$Rn|yqf % annual account 周年帐目；周年帐目报表；年度决算；年结
\HzmhQb+m annual accounting date 年结日期
"0;WYw? annual allowance 每年免税额；年积金；年度津贴；年津
">wvd*w0"( annual balance 年度余额
Qv ~@ annual disposable income 每年可动用收入
C;JW \J~W annual estimates 周年预算
SQK82 / annual fee 年费
:~8@fEKb{ annual general meeting 周年大会
PsNrCe%e annual growth rate 年增率；每年增长率
8h=m()Eu annual long-term supplement 长期个案每年补助金
>e6 OlIW annual pensionable emolument 可供计算退休金的年薪
7 SJ=2 annual report 年报
0g: q%P0 Annual Report on the Consumer Price Index 《消费物价指数年报》
=bD .5 ,F) annual return 周年报表；周年申报表；每年报税表格
SceHdx(] Annual Return Rules 《周年报表规则》
m\jjj^f a annual review of consumer prices 每年消费物价回顾
[nV BnB annual roll-forward basis 逐年延展方式
)HE{`yiLL annual salary 年薪
aB;f*x annual statement 年度报表；年度决算表
vJ&D>Vh4e Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
y ]@JkF( annuitant 年金受益人
NCi~. I annuity 年金
L {jx'[C annuity contract 年金合约
I v annuity on human life 人寿年金
c$ib- antecedent debt 先前的债项
|^5"-3Q ante-dated cheque 倒填日期支票
|X>'W" Mn anticipated expenditure 预期开支
[sH3REE1h anticipated net profit 预期纯利
s&V sK # anticipated revenue 预期收入
; ,sNRES3 anti-inflation measure 反通货膨胀措施
/ YZMP'v anti-inflationary stance 反通货膨胀立场
$[`rY D/. apparent deficit 表面赤字
*)w+xWmM3w apparent financial solvency 表面偿债能力
ZlC+DXg#S apparent partner 表面合伙人
pEcYfj 3M application for personal assessment 个人入息课税申请书
Z HZx r application of fund 资金应用
N5zWeFq@6 application to release as liquidator and to destruct the books of accounts and documents
{~ 9HJDcM 申请免除清盘人职务及毁灭帐簿与文件
Ua|iAD 1 appointed actuary 委任精算师
`!N}u appointed auditor 委任核数师；委任审计师
^(+q 1 O' appointed trustee 委任的受托人
U { 0~& appointer 委任人
/77cjesZ9 apportioned pro rata 按比例分摊
?q4`&";{3 apportionment 分配；分摊
~x9J&*zxM Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
K:< V iz apportionment formula 分摊方程式
E-Xz apportionment of estate duty 遗产税的分摊
<?IDCOt ? appraisal 估价；评估
9Cd/SlNV2 appreciable growth 可观增长
6p) &}m9! appreciable impact 显着影响
\PT!mbB? appreciable increase 可观增长
-E6av|c,F appreciation 增值；升值
?K pDEH~\ appreciation against other currencies 相对其他货币升值
_I; hM appreciation of the exchange value of Hong Kong dollar 港元汇值上升
W f "$ appreciation tax 增值税
\9p.I?= appropriation 拨款；拨用；拨付
W^^0Rh_ appropriation account 拨款帐目
%K3U`6kHcd Appropriation Bill 拨款法案
a"xRc appropriation-in-aid system 补助拨款办法
[g@qZ5I. approved assets 核准资产
~28{ BY approved basket stock 认可一篮子证券
0B9FPpx? : approved budget 核准预算
Xlug{ Uh approved charitable donation 认可慈善捐款
mz1m^p)~{ approved charitable institution 认可慈善机构
um$U3'0e approved currency 核准货币；认可货币
{~51h}>b# approved estimates 核准预算
g&p(Xu N approved estimates of expenditure 核准开支预算
x1wD`r approved overseas insurer 核准海外保险人
8d '/w}GV approved overseas trust company 核准海外信托公司
<7 5x@ ! approved pooled investment fund 核准汇集投资基金
)Rb t0 approved provident fund scheme 认可公积金计划
"'``O~08/ approved provision 核准拨款
|b='DJz2 approved redeemable share 核准可赎回股份
AFsieJ approved regional stock 认可地区性证券
] g9SUFM approved retirement scheme 认可退休金计划
:n~Mg{j3 approved subordinated loan 核准附属贷款
qOpwl*?x+ arbitrage 套戥；套汇；套利
>c lVV 6B arbitrageur 套戥者；套汇者
xG
ed Y*[` arbitrary amount 临时款项
/J-.K*xKt arrangement 措施；安排；协定
<w~$S0_ arrears 欠款
dMjQ V& arrears of pay 欠付薪酬
3_;=y\F arrears of revenue 逾期未收税款；逾期未收的帐项
=HM CNl
articles of association 组织章程；组织细则；组织章程细则
2.);OFk + Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
mBrZ{ hqS ascertainment of profit 确定利润
Tp~Qg{%Og "Asia Clear" “亚洲结算系统”
(mi=I3A( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*pS3xit~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
%T<c8w}dP Asian Development Fund [ADF] 亚洲发展基金
DD7D&@As Asian dollar bond 亚洲美元债券
Yqu/_6wLx Asian dollar market 亚洲美元市场
P%[ { 'u Asian dollar rate 亚洲美元利率
2"
v{ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&kWT<*;J) Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~|{e"!(} asked price 沽盘；喊价；索价；卖方报价
5A %TpJ assessable income 应评税入息
fE|"g ' assessable loss 应评税亏损
J~ @W":v assessable profit 应评税利润
%dmQmO, assessable value 应评税值
vsA/iH. assessed profit 估定利润
) cOBP}j+ assessed value 经评估价值
HuA4eJ(2 assessment 评税；评定；估价；评税单
~ :C`e4 assessment number 评税编号；估价编号
E 7SmiD@) assessment of additional tax 补加税评税
| t$%kpp assessment of performance 业绩评估；实绩评价
KxJDAP Assessor 评税主任
,*L3 asset price bubbles 资产价格泡沫
'UCClj;?K asset-backed securities 具资产保证的证券
+r"fv*g" assets accretion 资产增值
s/;S2l$ ` assets and liabilities 资产与负债
M6Ik 'r"M assets betterment statement 资产递增表；资产改进表
33"!K>wC assets lending 实物放款；有抵押贷款
_lH:%E* assets of the company passing on the death 死者去世时转移的公司资产
)ZZ6 (O assets pledged as security for liabilities 用作负债抵押的资产
@9]T jZd assets portfolio 资产投资组合
&xC5Mecb* assets price 资产价格
>n&+<06 assets quality 资产质素
KpQ@cc assets realization 资产变现
T}'*Gry assets refinancing arrangement 资产再集资安排
d<cQYI4V assets securitization 资产证券化
1NN#-U assets situated outside Hong Kong 在香港以外地方的资产
&6\E'bBt assets stripping 削减资产；拆卖资产
A(C0/|#V assets value 资产值
+ I.{y assignee 承让人
r/+~4W5
assignment 转让；转让书；转让契
xiC. M6/ assignment of interest 权益转让
u3 4.
assignment of letters patent and trade mark 专利证书及商标转让
K [-G2 assignment of property 物业转让；物业转让书
ZoqE,ucH assignment right 转让权
eN TKX assignor 转让人
y&F&Z3t associate 有联系的人；有关连人士；相联者；合伙人；联系人
8hX / ~-H Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
NdI~1kemr associate member 附属会员
sdQ "[`~2R associated body corporate 相联法人团体
|)ALJJ=+ associated company 相联公司；联属公司
7x$VH5jie# associated corporation 相联法团
EBUCG"e Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\-Q6z 8 公认会计师公会〔英国〕
:u?L
y[x Association of Futures Exchange Brokers 香港期货经纪协会
9iK%@k Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
>\1j`/ :ZI association of underwriters 承保人组织
j;&su=p" assumption of control 接管
1|7t q assurance 担保；保险；转易；转易书
7Rr
+Uzb( assurance of interest 权益的转易
Bh q]h at 19XX price 按一九ＸＸ年价格计算
@ w;&:J9m at a discount 按赔价计算；按贴水价格计算；打折扣
jQ P2[\ at a premium 按溢价计算；按升水价格计算
y>JSo9[@ at call 通知付款；按通知
Vfr .Yoy at constant market price 按固定市价计算
{ =IAS} at constant price 按固定价格计算
T5TA kEVl at cost 按成本计算
I^gLiLUN*6 at current market price 按当时市价计算；按现时市价计算
N MH'4R at current price 按当时价格计算；按现时价格计算
{= T9_c at factor cost 按要素成本计算；按生产要素成本计算
1n>(CwLG" at money-of-the-day price 按付款当日价格计算
SGLU7*sfd at or better 按指定或较佳价位〔买卖指令〕
{ 60U6n at par 按面值计算；平价
*)qxrBc0 at sight 见票即付
3TnrPO1E at the close 按收市盘
ys} I~MK - at the opening 按开市盘
~d=Y98'xS attestation 见证；见证条款
67P@YL at-the-money option 平价期权
bb`8YF+?' attorney 受权人；受托代表人
t`"pn <
attornment 新拥有人承认书
nW_cjYS% attributable profit 可归属利润
%2`.*]L attributable share value 可归属股份价值
SH1)@K- Auckland Stock Exchange 奥克兰证券交易所
iiTt{ab\Y auction 拍卖
Q;eY]l8 auctioneer 拍卖商
)8JM.:, audit 审计；核数
l[b`4 Audit Commission 审计署
_ v3VUm# Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
*L#\#nh7 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
:$& v4IW audit review 帐目审查
KWi P`h8 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}9 I,p$ audited account 审计帐目；经审计的帐目
*w23(f audited annual account 经审计的周年帐目
18G=j@k7 audited balance sheet 经审计的资产负债表
$3^Cp_p6 auditor 核数师；核数主任；审计师
cP >[H:\Xc auditor's certificate 核数师证明书；审计师证明书
Q?{^8 ?7 auditor's report 核数师报告；审计师报告
aJ$({ZN\# Aussie bond 澳元债券
`z<I< austerity budget 紧缩预算
e# z#bz2< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
r5'bt"K\> Australia All Ordinaries Index 澳洲所有普通股票指数
J)= "Im) Australian Dollar [AUD] 澳元
JO&L1<B{v Australian Options Market 澳大利亚期权市场
]q 3.^F Australian Securities Commission 澳洲证券事务监察委员会
b VcA#7
uA Australian Society of Certified Practising Accountants 澳洲执业会计师公会
O c%W_Gb7 Australian Stock Exchange 澳大利亚证券交易所
L=V.@? Austrian Schilling [ATS] 奥地利先令
=&roL7ps authentication 认证；鉴证
lHc9D authority to purchase 委托购买证；委购书
O*ER3 authorization 认可；核准；授权；授权书
,d$D0w authorization by direction 指示授权
f} w_]l#[G authorization by instruction 指令授权
A/ 88WC$v authorization by warrant 令状授权
"43F.!P authorization of unit trust 单位信托的认可
my%MXTm2 authorized agent 指定代理人
eR:C?v authorized capital 法定资本
63Z^ k ( authorized clerk 出市员
ayQ2#9X} authorized dealer 认可交易商
b!`{fwV authorized financial institution 认可财务机构
v:]z -zU authorized fund 认可基金
R$i-%3 authorized fund house 获授权的基金公司；认可基金公司
a6\`r ^ @ authorized institution 认可机构
-.l.@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
zV8{|-2]No authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
0HN%3AG] authorized insurer 获授权保险人；获认可承保人
!TO+[g! authorized investment 特准投资项目
[G'
+s authorized person 获授权人
in `| .# authorized representative 获授权代表
cc 0T b authorized share capital 法定股本
r*9*xZ>8u automated quotation system 自动报价系统
JJy.)-R Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
H
h35 cj 自动交易系统〔香港期货交易所有限公司〕
bD. KD)5 automatic adjustment mechanism 自动调整机制
b*1yvkX5 automatic adjustment system 自动调整系统
lN*beOj Automatic Clearing House 自动票据交换所
WV}HN automatic exchange rates accumulation system 自动化汇率累集系统
fNz(z\ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ehTv@2b automatic teller machine [ATM] 自动柜员机
{@hJPK8 autopay 自动转帐
U7HfDDh available assets 可用资产
zxkO&DGRbN available fiscal reserve 现存财政储备
hR~&}sxN available profit 可用利润
`R!Q (rePx Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
jXPbj. average 平均；平均数；海损
v2k@yx t( average basic salary 平均基本薪金
n;wViw average consumer expenditure 平均消费开支；一般消费开支
!,]2.:{0z average cost 平均成本
2D /bMq average cost of land production 增辟土地平均成本
& hih
p" average daily turnover 平均每日成交额
{vdY( average daily wage rate 平均每日工资率
aW9\h_$ average expenditure pattern 平均开支模式
i|m8#*Hd average growth rate 平均增长率
HuR774 f[ average net fixed assets 固定资产平均净值
H!'4A& average of relatives 相对价格平均数
kW0ctGFYlf average price 平均价格
?TJ4L/"(k6 average propensity to consume 平均消费倾向；一般消费倾向
r+k&W average propensity to save 平均储蓄倾向；一般储蓄倾向
' x 5p ?m average rate 平均率
*W;;L_V" average revenue 平均收入；平均收益
&j,# 5f( average stock 平均库存；平均存货
q;*'V9# average yearly rent 平均年租
ESU O I avoidance of double taxation 避免双重课税
"Mz#1Laby` avoidance of tax 避税
