A:
L"?4}U: A share Ａ股；甲类股份
1GLb^:~A abatement of tax 减税；减扣免税额
0|0IIgy ABN AMRO Bank N.V. 荷兰银行
,O^kZ}b above-the-line expenditure 线上项目支出；经常预算支出
Oq3t-omXS above-the-line receipt 线上项目收入；经常预算收入
V 1G5Kph ABSA Asia Limited 南非联合亚洲有限公司
"
;8kKR absolute change 绝对数值变更
)liNjY@ absolute expenditure 实际开支
9n\v{ k= absolute guideline figure 绝对准则数字
s-&i!d absolute interest 绝对权益
(tzAUrC absolute order of discharge 绝对破产解除令
4
BNbS|?vV absolute profit margin 绝对利润幅度
&#~U1: 0 absolute value 实值；绝对值
u`-:'@4 absolutely vested interest 绝对既得权益
%)^0NQv
absorbed cost 已吸收成本；已分摊成本
1.
Q"<[ M absorption 吸收；分摊；合并
bZQ_j#{$ absorption rate 吸收率；摊配率；分摊率
AI9=?X<kh ACB Finance Limited 亚洲商业财务有限公司
LA6Ik_-F acceptable form of reciprocity 合理的互惠条件
,s@S `KS0 acceptable rate 适当利率；适当汇率
chE}`I? acceptance agreement 承兑协议
P;&U3i acceptance for honour 参加承兑
NX]6RZr- acceptor 承兑人；接受人；受票人
F:0 E-
z' acceptor for honour 参加承兑人
I W he N accident insurance 意外保险
ms+gq Accident Insurance Association of Hong Kong 香港意外保险公会
-*?{/QmKb accident insurance scheme 意外保险计划
:4 " b(L accident year basis 意外年度基准
M[R' accommodation 通融；贷款
1JI7P?\B accommodation bill 通融票据；空头票据
WS@8Z0@ RD accommodation party 汇票代发人
Dl }va account balance 帐户余额；帐户结余
Fy_~~nI0 account book 帐簿
??P3gA account collected in advance 预收款项
sP8_ Y, account current book 往来帐簿
|FFM Q" account of after-acquired property 事后取得的财产报告
RT9 %E/m account of defaulter 拖欠帐目
j2n
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3}.OSt'= account payee only [A/C payee only] 只可转帐；存入收款人帐户
Y[ ;Z7p account receivable 应收帐款
lgHzI ( account receivable report 应收帐款报表
.
ve a [ account statement 结单；帐单；会计财务报表
-#AO4xpI account title 帐户名称；会计科目
3[m~6 Ys accountant's report 会计师报告
4'`*Sce} Accountant's Report Rules 会计师报告规则
|q q29dS? accounting and auditing procedure 会计与审计程序；会计与核数程序
cavz Xz Accounting Arrangements 《会计安排》
a -5 #8 accounting basis 会计基础
gkx<<)y
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-N2m|%B Accounting Circular 《会计通告》
-PiZvge accounting class 会计类别
ZQ#AE VI, accounting date 记帐日期；会计结算日期
cW^u4%f't' accounting for money 款项核算
3 +D4$Y" Accounting Officer 会计主任
~~WX#Od*$ accounting period 会计报告期；会计期
%B Rll accounting policy 会计政策；会计方针
6b4]dvl_ accounting practice 会计惯例
elP#s5l4 accounting principle 会计准则
%Vsg4DRy accounting record 会计记录
?T[K{t;~jo accounting report 会计报告
M; @/697G Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`{J(S'a` Accounting Society of China 中国会计学会
>9Y0 t^Fl accounting statement 会计报表
_#o75*42tT accounting system 会计制度；会计系统
r9^~I accounting transaction 会计事项；帐务交易
TIP H#W:v accounting treatment 会计处理
jouT9~[L' accounting year 会计年度
T\T>\&nY+| accretion 增值；添加
7I {rhA accrual 应计项目；应累算数目
CH=k=)() ] accrual basis 应计制；权责发生制
7{
QjE accrual basis accounting 应计制会计；权责发生制会计
L0xh?B accrue 应累算；应计
-$y/ *' accrued benefit 应累算利益
O'W[/\A56M accrued charges 应计费用
2fdC @V accrued cumulative preference share dividend 应累算的累积优先股股息
0a v2w5>af accrued expenses 应累算费用
yrrP#F accrued interest payable 应付利息；应计未付利息
Y2y =
P accrued interest receivable 应收利息；应计未收利息
BUEV+SZ4 accrued right 累算权益
l`AA<Rj*O- accruing profit 应累算的利润
r JcZ a# accumulated fiscal reserve 累积财政储备
IeE6?!,) accumulated profit 累积利润；滚存溢利
5' 3H$%dC accumulated reserve 累积储备
T4 "*w accumulation of surplus income 累积收益盈余
x*F_XE1#M acquired assets 既得资产
jX91=78d acquisition 收购；购置；取得
M4}zRr([.5 acquisition cost 购置成本
+0n,>eDjg^ acquisition expenses 购置费用
d7L|yeb" acquisition of 100% interest 收购全部股权
C;rK16cn acquisition of control 取得控制权
x o(3<1mD acquisition of fixed assets 购置固定资产
p/&s-G F acquisition of shell “买壳”
5%XEybc2 acquisition price 收购价
]4-t*Em act of God 天灾
CLY>M`%?+p acting partner 执事合伙人
]=0$-ImQ@x active market 买卖活跃的市场；交投畅旺的市场；旺市
NE!] active partner 积极参与的合伙人
uB3Yl =P active trading 交投活跃
@>hXh
+!2h actual circulation 实际流通
>U[YSsFt6 actual cost 实际成本
u]QG^1.qYe actual expenditure 实际开支；实际支出
JztSP? actual income 实际入息；实际收入；实际收益
T#R*] actual market 现货市场
4B=@<( H actual price 现货价；实际价格
Vb8{OD3PK actual profit 实际利润
:.NCS`z_ actual quotation 实盘；实际价位；实际报价
hc5iIJ ] actual year basis 按实际年度计算
AU
H_~SY actuals 实货
H- Or actuarial investigation 精算调查
EN2/3~syO- actuarial principle 精算原则
L )/^%/! actuarial report 精算师报告
]Saw}agE[% Actuarial Society of Hong Kong 香港精算学会
r*4@S~; actuarial valuation 精算师估值
[5jXYqD=vj actuary 精算师
1FmqNf:V7I ad referendum agreement 暂定协议；有待覆核的协定
ST^{?Q ad valorem duty 从价税；按值征税
o^& nkR ad valorem duty system 从价税制
6ALUd^ ad valorem fee 从价费
AG<TY<nqL ad valorem tariff 从价关税
W!WeYV}kb additional allowance 额外免税额
1jQlwT(: additional amount for unexpired risk 未过期风险的额外款额
eWAgYe2 additional assessable profit 补加应评税利润
BZWGXzOFh additional assessment 补加评税
:jioF{, additional commitment 额外承担
^Dw18gqr=@ additional commitment vote 额外承担拨款
1c03<(FCd additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
O2>W#7 additional dependent parent allowance 供养父母额外免税额
L k]/{t0 additional provision 额外拨款
0@PI=JZ% additional stamp duty 附加印花税
3D"?|rd~ additional tax 补加税罚款；补加税款
k8ej . Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Z?tw#n[T adjudged bankrupt 被裁定破产
Q?TXM1Bp adjudicated bankrupt 裁定破产人
0w
]
pDj adjudication fee 裁定费；评定印花税额手续费；评估契据费
,O ]AB adjudication of bankruptcy 裁定破产；宣告破产
n!t][d/g+ adjudication of insolvency 裁定无力偿还债务
s~MC t|a adjusted actual 经调整的实数；调整后的实数
l>:\%
ol adjusted current assets 经调整的流动资产；调整后的流动资产
i$W=5B>SO adjusted figure 经调整的数字；调整后的数额
Luu.p < adjusted liabilities 经调整的负债；调整后的负债
jneos~ 'n8 adjusted loss 经调整的亏损；调整后的亏损
" 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
/QCyA%y adjusted profit 经调整的利润；调整后的利润
04cNi~@m adjusted surplus 经调整的盈余额；调整后的盈余额
#mcU);s adjusted value 经调整的价值；调整后的价值
0I@Cx {$ adjustment 调整；修订；理算〔保险〕
eMV@er| adjustment centre 调剂中心
`h|>;u adjustment lag 调整过程的时间差距；调整时差
JqYt^,,Q: adjustment mechanism 调整机制
o@g /,V $ adjustment of loss 亏损调整
4 Gm (P~N adjustment process 调整过程；调整程序
O:3DIT1# > adjustment range 调整幅度
!2Q> administered exchange rate 受管制汇率
Fq9>t/Zj Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
MW6KEiQ" administration expenses 行政费用
0al8%z9e@ administration fee 手续费；行政费
Pb-Ft = administration in bankruptcy 破产管理
mjz<,s`D administration order 遗产管理令
eEG]JH administrator 管理人；遗产管理人
:},/ D*v administrator of the estate 遗产管理人
/i)1BaF admission of debt 债项承认书
!%{s[eO\ admission of proof 接纳债权证明
Vz,2_QJ advance 放贷款项；垫付款项；预支款项；预付款项
`Gp !Y advance account 暂支帐目；预付款帐户
vAMr&[ advance compensation 预付补偿金
X@n\~[.B advance from shareholder 股东垫款
Z'I0e9Jw advance pending reimbursement 预支以待日后付还
!p~K;p, advanced economy 先进经济体系
L7lRh=D advancement 预付；预付财产
E[RLBO[*n advances warrant 垫款令
T>;Kq;(9 advancing 贷出
.wfN.Z adverse balance 逆差
Z*rA~`@K6 adverse exchange 逆汇
Ut
x e advertisement addressed to shareholders 在报章刊登的致股东通告
K2GcU_*t advice for collection 托收通知书
H^no&$2`1 advice of drawing 提款通知书；汇票通知书
0fT Eb%z8 advice of payment 付款通知
!bi}9w Advisory Committee [Securities and Futures Commission]
)d |hIW]7( 谘询委员会〔证券及期货事务监察委员会〕
Xqac$%[3 Advisory Committee on Diversification 经济多元化谘询委员会
S(f V ,;Z affidavit 誓章；遗产申报誓章
8?7gyp!k_f affidavit of no receipt 述明无收款的誓章
: >t? ^r( affiliate 联号；联营公司；附属公司
]'/ZSy, affiliated company 附属公司；联号；联营公司
~t~5 ctJ@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
mrfc.{`[
affordability 负担能力
H}$ hk African Development Bank [AfDB] 非洲开发银行
!B3lsXLSY after-acquired property 事后取得的财产
t!Uc, mEV] after-hours dealing 市后交易
-^JGa{9* after-tax profit 税后盈利；税后利润；税后溢利
D@ji1 $K agency agreement 代理协议
Q4;br ?2H agency expenses 代理机构的开支
j;k(AM< agency fee 代理费
Dg LSDKO! Agency Law 《代理法》
%T&#JF+; agent 代理人；承销人
2.K"+% agent of company 公司代理人
jnoFNIW agent's fee 代理人费；经纪费
):_x aggregate 总计；总数；总体数字
!\NKu1ta aggregate amount 总款额；总额
diLjUC`69 aggregate assets and liabilities 总体资产与负债
swDSV1alMB aggregate at constant price 按固定价格计算的总体数字
%V$ujun` aggregate demand 总需求
rGZ @pO2 aggregate gross position 总持仓量
a`w)awb aggregate limit 总限额
T_}\ aggregate of salaries tax 合计薪俸税
[)gvP' aggregate performance 总体表现；总体业绩
)W@H aggregate supply 总体供应
e;=G|E aggregate surplus 总盈余
XU0"f!23x aggregate total 整体总额
~X;(m<f2 aggregate value 总值；合计价值
|7zm!^t $ aggregated basis 合计基准
rrSA.J{ aggregated net chargeable income 合计应课税入息实额
b>%I=H %g aggregation 合并计算；合计；总和
<EI'N0~KG aggregation of incomes of husband and wife 夫妇入息合并计算
zYOPE 6E aggregation of property 财产的总和
)`rC"N) agio 差价；贴水
^;YD3EZw 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[x 9 7r Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
-X4`,0y%{O 《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》
tazBZ'\c Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
su=.4JcK 《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》
sZ'3PNpCP Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
}7$\F!R 《香港政府和大韩民国政府关于相互促进和保护投资协定》
cf@#a@7m9 agreement for a settlement 授产协议
vS<;:3 agreement for assignment 转让协议
&F#X0h/m= agreement for sale 售卖协议；买卖协议
Ro:-u7q agreement for sale and purchase 买卖协议
]-.Q9cjc$q agreement for the payment of interest 支付利息协议
`T9<}&=! agreement for the repayment of money 还款协议
=GR
Em5 agreement of reinsurance 再保险协议
JsPuxu_ Agricultural Bank of China 中国农业银行
/gFyow1W air passenger departure tax 飞机乘客离境税
"E 2
g7n& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*pa sI.2s# airport tax 机场税
!#iP)"O alcohol duty 酒精税
K0I-7/L alienation 让与；让渡；转让
6ldDt?iSg alimony 生活费；赡养费
tOko %vY8 All Ordinaries Index [AOI] 所有普通股指数
y6j TT% all risks 全险；综合险
%n}]$
d All Sales Record for Stock Market 《股票市场成交报告》
M(3E
b;` Allied Capital Resources Limited 新联财务有限公司
6
*8G e all-items index [Consumer Price Index] 总指数〔消费物价指数〕
% 9WWBxS allocation letter 拨款信件
*`jEg=) allocation of fund 分配款项；预留款项
ZRxB" a' allocation of profit 利润分配；溢利分配
i&LbSxUh9 allocation warrant 拨款令
r?V|9B`$p allotment 分配；配股
mU& J,C allotment notice 股份配售通知；配股通知
;8 b f5 allotment of shares 股份分配
n6 uobo- allowable 可获宽免；免税的
L:^'cl}
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Vk_L*lcN allowable expenses 可扣税的支出
2d I:],7 allowance 免税额；津贴；备抵；准备金
L, kF] allowance for debts 债项的免税额
w|5}V6WD allowance for depreciation by wear and tear 耗损折旧免税额
Z=H
f OC allowance for funeral expenses 殡殓费的免税额
U&eLj "XZ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Ns 9g> ~ allowance for repairs and outgoings 修葺及支出方面的免税额
MoF Z allowance to debtor 给债务人的津贴
[w4z)! alteration of capital 资本更改
pI^n("| alternate trustee 候补受托人
ja>T nfu amalgamation 合并
[D?E\Nkk ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
c& _ 3"2: ambit of charges 征税范围；收费范围
gh
0\ 9;h amended valuation 经修订的估值
vMI \$E & American Commodities Exchange 美国商品交易所
[}AcCXg`L American Express Bank Limited 美国运通银行
3?}SXmA'@ American Stock Exchange 美国证券交易所
'",5Bu#C amortization 摊销
0CN .gu amount due from banks 存放银行同业的款项
\m.{^Xd~ amount due from banks abroad 存放海外银行同业的款项
0bd.ess amount due from holding companies 控股公司欠款
L'6zs:i amount due from local banks 存放本港银行同业的款项
^Ta"Uk' amount due to banks 银行同业的存款
1I sR}uLh amount due to banks abroad 海外银行同业的存款
*LhR$(F( amount due to holding companies 控股公司存款
)i>KYg w amount due to local banks 本港银行同业的存款
4i19HD_ amount due to outport banks 外埠银行同业的存款
5y~[2j B: amount for note issue 发行纸币的款额
UmJg-~ amount of bond 担保契据的款额
B=p'2lla amount of consideration 代价款额
><DE1tG amount of contribution 供款数额
a[JgR /E@x amount of indebtedness 负债款额
u@ |yw) amount of principal of the loan 贷款本金额
# \M<6n{ amount of rates chargeable 应征差饷数额
EagI )W!s[ amount of share capital 股本额
fAm2ls7c amount of sums assured 承保款额
lk'RWy"pw amount of variation 变动幅度
$H 9x M amount of vote 拨款数额
C/$IF M< amount payable 应付款额
lwB!ti amount receivable 应收款额
OL=b hZ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9!OpW:bR| analysis 分析
KG?]MVXA ancillary risk 附属风险
T<?;:MO88 annual account 周年帐目；周年帐目报表；年度决算；年结
D;E&;vP6% annual accounting date 年结日期
xSf3Ir(, annual allowance 每年免税额；年积金；年度津贴；年津
.KD07 annual balance 年度余额
YJ0[ BcZ annual disposable income 每年可动用收入
0j yokER annual estimates 周年预算
2,fB $5+ annual fee 年费
R3<+z annual general meeting 周年大会
Ea
!j-Lb o annual growth rate 年增率；每年增长率
&V ;a: annual long-term supplement 长期个案每年补助金
$ S49v annual pensionable emolument 可供计算退休金的年薪
Xgm7>= l annual report 年报
4H:WpW*r Annual Report on the Consumer Price Index 《消费物价指数年报》
-_}EQ9Q annual return 周年报表；周年申报表；每年报税表格
?\yo~=N^ Annual Return Rules 《周年报表规则》
_`(g? annual review of consumer prices 每年消费物价回顾
a"zoDD/ annual roll-forward basis 逐年延展方式
g$tW9 Q annual salary 年薪
BCj&z{5"7e annual statement 年度报表；年度决算表
?b0\[ 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
,)RdXgCs annuitant 年金受益人
B+<k,ad annuity 年金
Q9' p2@Z annuity contract 年金合约
4j*}|@x annuity on human life 人寿年金
: )z_q!$j antecedent debt 先前的债项
:s5g6TR ante-dated cheque 倒填日期支票
O<hHo] jLF anticipated expenditure 预期开支
3,[2-obmi anticipated net profit 预期纯利
qq` RfZjL anticipated revenue 预期收入
\z{Y(dS anti-inflation measure 反通货膨胀措施
M Q6Y^,B anti-inflationary stance 反通货膨胀立场
,y >Na{@Y apparent deficit 表面赤字
@K/I a!Lw apparent financial solvency 表面偿债能力
4|(?Wt)5 apparent partner 表面合伙人
j.6kjQN application for personal assessment 个人入息课税申请书
9NT;^K^ I application of fund 资金应用
i_MI!o application to release as liquidator and to destruct the books of accounts and documents
\x! >5Z
Y 申请免除清盘人职务及毁灭帐簿与文件
LWI~m2 appointed actuary 委任精算师
Hj!)S&y,$ appointed auditor 委任核数师；委任审计师
D)_Ei'+*l appointed trustee 委任的受托人
d d$N4& appointer 委任人
{G}HZv%S U apportioned pro rata 按比例分摊
,u v$oP- apportionment 分配；分摊
Q@8[q l1l Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>W;i2%T apportionment formula 分摊方程式
I%p#E#[G apportionment of estate duty 遗产税的分摊
u!i5Q appraisal 估价；评估
lm|`Lh- appreciable growth 可观增长
WdT|xf.Q& appreciable impact 显着影响
_(hwU>. appreciable increase 可观增长
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appreciation 增值；升值
l;.BlHyu appreciation against other currencies 相对其他货币升值
/K^cU;E , appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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:bKT#\ appreciation tax 增值税
c&++[ appropriation 拨款；拨用；拨付
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O$ appropriation account 拨款帐目
zC Hr Appropriation Bill 拨款法案
x3Ud0[( appropriation-in-aid system 补助拨款办法
xeI{i{8 approved assets 核准资产
"YL-!P approved basket stock 认可一篮子证券
:3B\,inJ approved budget 核准预算
a5-\=0L~ approved charitable donation 认可慈善捐款
my1kF%? approved charitable institution 认可慈善机构
T?Y\~.+99 approved currency 核准货币；认可货币
_#C}hwOR>X approved estimates 核准预算
U]|q4!WE approved estimates of expenditure 核准开支预算
IfcFlXmt2 approved overseas insurer 核准海外保险人
, <1* approved overseas trust company 核准海外信托公司
! Cl/=0$[L approved pooled investment fund 核准汇集投资基金
+2SX4Kxu approved provident fund scheme 认可公积金计划
RVfe}4Stm# approved provision 核准拨款
`y`x k<q approved redeemable share 核准可赎回股份
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Kc= approved regional stock 认可地区性证券
~S3eatM$9 approved retirement scheme 认可退休金计划
\ax%I)3 approved subordinated loan 核准附属贷款
V5B-S.i@ arbitrage 套戥；套汇；套利
{ Fi@| ' arbitrageur 套戥者；套汇者
-e~U u arbitrary amount 临时款项
@m V C arrangement 措施；安排；协定
qN@a<row&~ arrears 欠款
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arrears of pay 欠付薪酬
to3J@:V8e arrears of revenue 逾期未收税款；逾期未收的帐项
d <' xpdxc articles of association 组织章程；组织细则；组织章程细则
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Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Q7|13^ | C ascertainment of profit 确定利润
!qlGt)G3 "Asia Clear" “亚洲结算系统”
mB{{o}'<u Asia Commercial Bank Ltd. 亚洲商业银行有限公司
? ?Zmj:8E' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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Asian Development Fund [ADF] 亚洲发展基金
9$&e~^&B Asian dollar bond 亚洲美元债券
~t={ \,X\ Asian dollar market 亚洲美元市场
NJ>p8P`_k Asian dollar rate 亚洲美元利率
~-5@- V Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
D,\= zX; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
pr txE&- asked price 沽盘；喊价；索价；卖方报价
k`TJ<Dv; assessable income 应评税入息
(GG"'bYk assessable loss 应评税亏损
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assessable profit 应评税利润
>x4[7YAU{ assessable value 应评税值
d8HB2c5y0i assessed profit 估定利润
}&DB5M assessed value 经评估价值
=[JN'|Q+ assessment 评税；评定；估价；评税单
sw|:Z(` assessment number 评税编号；估价编号
hZ<btN .y5 assessment of additional tax 补加税评税
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x( assessment of performance 业绩评估；实绩评价
2HXKz7da Assessor 评税主任
d|]O<]CG_ asset price bubbles 资产价格泡沫
K;[ %S asset-backed securities 具资产保证的证券
AxlFU~E4 assets accretion 资产增值
GYC&P] assets and liabilities 资产与负债
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assets betterment statement 资产递增表；资产改进表
Eap/7U1Q assets lending 实物放款；有抵押贷款
JtpY][}"~3 assets of the company passing on the death 死者去世时转移的公司资产
aMQjoamz assets pledged as security for liabilities 用作负债抵押的资产
~lqGnNhh 7 assets portfolio 资产投资组合
5L}>+js2 assets price 资产价格
5lnSa+_/f assets quality 资产质素
ulf/C%t,R assets realization 资产变现
<z uE=0P~% assets refinancing arrangement 资产再集资安排
ex \W]5 assets securitization 资产证券化
H@E " )@92 assets situated outside Hong Kong 在香港以外地方的资产
)7GLS\uf<% assets stripping 削减资产；拆卖资产
WEtA4zCO assets value 资产值
8e!DDh assignee 承让人
pYl{:uIPN8 assignment 转让；转让书；转让契
;9 ,mV(w assignment of interest 权益转让
P0e ""9JOo assignment of letters patent and trade mark 专利证书及商标转让
TE%#$q assignment of property 物业转让；物业转让书
ttaQlEa=Z assignment right 转让权
Q)`gPX3F assignor 转让人
k%}89glm associate 有联系的人；有关连人士；相联者；合伙人；联系人
45sxF?GSwL Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}m%?&c associate member 附属会员
`QdQ?9x{F associated body corporate 相联法人团体
rAWl0y_m associated company 相联公司；联属公司
+RV- VrV associated corporation 相联法团
S tnv> Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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1 q 公认会计师公会〔英国〕
^}Qj} Association of Futures Exchange Brokers 香港期货经纪协会
4i NbK~5j Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
s;2/Nc association of underwriters 承保人组织
~59`S#ax/l assumption of control 接管
M+;P ?|a assurance 担保；保险；转易；转易书
+}Q BzG W` assurance of interest 权益的转易
PC Pf*G> at 19XX price 按一九ＸＸ年价格计算
V tO;UN at a discount 按赔价计算；按贴水价格计算；打折扣
dAr)%RZ at a premium 按溢价计算；按升水价格计算
g'ZMV6 b?K at call 通知付款；按通知
UIOEkQ\Wl at constant market price 按固定市价计算
Z .':&7Y at constant price 按固定价格计算
BwJ^_:(p~ at cost 按成本计算
b/B`&CIA0" at current market price 按当时市价计算；按现时市价计算
Y^2Qxo3"3 at current price 按当时价格计算；按现时价格计算
6WN(22Io at factor cost 按要素成本计算；按生产要素成本计算
C`n9/[ ,# at money-of-the-day price 按付款当日价格计算
96pk[5lj{? at or better 按指定或较佳价位〔买卖指令〕
]}[Yf at par 按面值计算；平价
kAN;S<jSE at sight 见票即付
eR-=<0Iw; at the close 按收市盘
wD ],{ y at the opening 按开市盘
nS+FX& _ attestation 见证；见证条款
#M?F^u[ at-the-money option 平价期权
Ah>gC!F^ attorney 受权人；受托代表人
o}MzqKfu attornment 新拥有人承认书
J+b!6t}mZn attributable profit 可归属利润
KO"Jg-6r| attributable share value 可归属股份价值
QW~5+c9JJ Auckland Stock Exchange 奥克兰证券交易所
a3 UPbl3^ auction 拍卖
g[s\~ MF@s auctioneer 拍卖商
Z-SwJtWk audit 审计；核数
*SkiFEoD Audit Commission 审计署
j\'+wVy o Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|Vwc/9`t]> 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〕
g T XW2S audit review 帐目审查
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K&;2 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
)W ]>\=@Y audited account 审计帐目；经审计的帐目
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pXgyD audited annual account 经审计的周年帐目
wfDp,T3w7 audited balance sheet 经审计的资产负债表
_t|G@D{ auditor 核数师；核数主任；审计师
+Cf0Y2*@hM auditor's certificate 核数师证明书；审计师证明书
YxEbg(Y auditor's report 核数师报告；审计师报告
qA/#IUi) 1 Aussie bond 澳元债券
mT6q}``vtG austerity budget 紧缩预算
Fkc x+d Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Jf?S9r5 Q Australia All Ordinaries Index 澳洲所有普通股票指数
Er"R;l]xJ Australian Dollar [AUD] 澳元
LgP> u?]n Australian Options Market 澳大利亚期权市场
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Sm&` Australian Securities Commission 澳洲证券事务监察委员会
y98JiNq Australian Society of Certified Practising Accountants 澳洲执业会计师公会
cXS;z.M \_ Australian Stock Exchange 澳大利亚证券交易所
0AK?{y U Austrian Schilling [ATS] 奥地利先令
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{0 authentication 认证；鉴证
l* K I authority to purchase 委托购买证；委购书
X_u @D;$ authorization 认可；核准；授权；授权书
OG`|td authorization by direction 指示授权
goDV2 alC^ authorization by instruction 指令授权
4L=$K2R2r authorization by warrant 令状授权
Dc.n-ipv$ authorization of unit trust 单位信托的认可
M!Z*QY."P authorized agent 指定代理人
hIVI \U, authorized capital 法定资本
V) 0[`zJ authorized clerk 出市员
;GE26Ymqly authorized dealer 认可交易商
C5es2!^-]O authorized financial institution 认可财务机构
cgs3qI authorized fund 认可基金
-,QKTxwo> authorized fund house 获授权的基金公司；认可基金公司
e^k!vk-SLF authorized institution 认可机构
;Y'8:ncDn authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
HKTeqH_: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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rW3 authorized insurer 获授权保险人；获认可承保人
(;0$i?3\ authorized investment 特准投资项目
.4Qb5I2# authorized person 获授权人
EqD^/(,L2 authorized representative 获授权代表
j?:`-\w5 authorized share capital 法定股本
y]}b?R~p= automated quotation system 自动报价系统
}_{y|NW Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
5/B#) gm 自动交易系统〔香港期货交易所有限公司〕
D:wnO |: automatic adjustment mechanism 自动调整机制
onnI ! automatic adjustment system 自动调整系统
t_jyyHxoZ: Automatic Clearing House 自动票据交换所
^I X%dzM automatic exchange rates accumulation system 自动化汇率累集系统
_1>SG2h{fV Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
fav5e'[$ automatic teller machine [ATM] 自动柜员机
R=-+YBw7/ autopay 自动转帐
.E+OmJwD available assets 可用资产
"jL1. 9%" available fiscal reserve 现存财政储备
tJ=3'?T_k available profit 可用利润
(M ]XN n Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Dv<wge` average 平均；平均数；海损
!1a}| !Zn average basic salary 平均基本薪金
-$+,]t^GV average consumer expenditure 平均消费开支；一般消费开支
j4;Du>obQ average cost 平均成本
i@P 9EU average cost of land production 增辟土地平均成本
<7=&DpjI7F average daily turnover 平均每日成交额
TC qkm^xv average daily wage rate 平均每日工资率
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average expenditure pattern 平均开支模式
}@Xh xZu average growth rate 平均增长率
+J|+es average net fixed assets 固定资产平均净值
i[$-_ average of relatives 相对价格平均数
]SFWt/< average price 平均价格
pw@`}cM= average propensity to consume 平均消费倾向；一般消费倾向
i= oTg average propensity to save 平均储蓄倾向；一般储蓄倾向
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XE;-weE average rate 平均率
bb|}' average revenue 平均收入；平均收益
wJ6_I$ > average stock 平均库存；平均存货
:qxm !P average yearly rent 平均年租
RX:R*{] - avoidance of double taxation 避免双重课税
-Q6(+(7_| avoidance of tax 避税
