A:
>} -~rZ A share Ａ股；甲类股份
Qy4X#wgD abatement of tax 减税；减扣免税额
Ty`-r5 ABN AMRO Bank N.V. 荷兰银行
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T+_ above-the-line expenditure 线上项目支出；经常预算支出
"sFW ~Y above-the-line receipt 线上项目收入；经常预算收入
m Z` 1JO9 ABSA Asia Limited 南非联合亚洲有限公司
L@7Qs6G2u absolute change 绝对数值变更
pwa.q absolute expenditure 实际开支
"V: absolute guideline figure 绝对准则数字
v*&Uk '4E absolute interest 绝对权益
Vh 2Bz absolute order of discharge 绝对破产解除令
k%{ l4 absolute profit margin 绝对利润幅度
/6Y0q9 absolute value 实值；绝对值
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^HohB absolutely vested interest 绝对既得权益
77+| #< J absorbed cost 已吸收成本；已分摊成本
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F absorption 吸收；分摊；合并
Bs_S.JP<` absorption rate 吸收率；摊配率；分摊率
KjO-0VMN3 ACB Finance Limited 亚洲商业财务有限公司
A{4Dzm ! acceptable form of reciprocity 合理的互惠条件
*6NO-T; - acceptable rate 适当利率；适当汇率
'
be P acceptance agreement 承兑协议
u8 |@|t acceptance for honour 参加承兑
v2IEJ acceptor 承兑人；接受人；受票人
5iP8D<;o5 acceptor for honour 参加承兑人
bBA$}bv accident insurance 意外保险
)J;ny!^2 Accident Insurance Association of Hong Kong 香港意外保险公会
6 a7vlo accident insurance scheme 意外保险计划
+c-6#7hh accident year basis 意外年度基准
uZ@-e|qto accommodation 通融；贷款
MK omq accommodation bill 通融票据；空头票据
E|Q{]&$;Z" accommodation party 汇票代发人
R78!x*U } account balance 帐户余额；帐户结余
3 t/ R 2M account book 帐簿
6hp{,8|D"m account collected in advance 预收款项
|a%B| CX account current book 往来帐簿
5i|s>pD4z1 account of after-acquired property 事后取得的财产报告
):/,w!1 account of defaulter 拖欠帐目
XFtOmY account payable 应付帐款
OWqrD@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
_~juv& account receivable 应收帐款
(RExV?: account receivable report 应收帐款报表
Kl2}o |b account statement 结单；帐单；会计财务报表
# >BX/O*D account title 帐户名称；会计科目
:lNg:r$4 accountant's report 会计师报告
X2i*iW< Accountant's Report Rules 会计师报告规则
P Xa5g5 ! accounting and auditing procedure 会计与审计程序；会计与核数程序
s\6N }[s Accounting Arrangements 《会计安排》
p Z"o@';! accounting basis 会计基础
p=2 zS. accounting by Official Receiver 破产管理署署长呈交的帐目
=D{B}=D\IM Accounting Circular 《会计通告》
Dh2#$[/@1 accounting class 会计类别
3Hs$]nQ_X accounting date 记帐日期；会计结算日期
kzMa+(fu accounting for money 款项核算
w
nWgy4: Accounting Officer 会计主任
j+$ M?Z^ accounting period 会计报告期；会计期
" <qEXX accounting policy 会计政策；会计方针
b9 `i Z accounting practice 会计惯例
o\&~CW~@~ accounting principle 会计准则
`( 3SfQ- accounting record 会计记录
q1STRYb accounting report 会计报告
aQga3;S! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%?Rs*-F.~1 Accounting Society of China 中国会计学会
4e}{$s$Xx accounting statement 会计报表
*vb ^N0P accounting system 会计制度；会计系统
`n6/ A) accounting transaction 会计事项；帐务交易
5!t b$p#z accounting treatment 会计处理
3!>/smb ! accounting year 会计年度
+yCTH accretion 增值；添加
?<!
nm&~ accrual 应计项目；应累算数目
=9^Q"t4 accrual basis 应计制；权责发生制
p+ RAtR f accrual basis accounting 应计制会计；权责发生制会计
z /we it accrue 应累算；应计
_$8{;1$T? accrued benefit 应累算利益
*_ PPrx5 accrued charges 应计费用
m#*h{U$ accrued cumulative preference share dividend 应累算的累积优先股股息
\<X2ns@Tf accrued expenses 应累算费用
l n fm0 accrued interest payable 应付利息；应计未付利息
#XcU{5Qm5 accrued interest receivable 应收利息；应计未收利息
-/zp&*0gcx accrued right 累算权益
<>]1Y$^Y accruing profit 应累算的利润
A])OPqP{ accumulated fiscal reserve 累积财政储备
O" \nR:\ accumulated profit 累积利润；滚存溢利
#9i6+. Z accumulated reserve 累积储备
uj x@@N accumulation of surplus income 累积收益盈余
\04mLI Jr9 acquired assets 既得资产
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acquisition 收购；购置；取得
3524m#4&@ acquisition cost 购置成本
Qo.Uqz.C acquisition expenses 购置费用
vGMJ ^q acquisition of 100% interest 收购全部股权
DKTD Z* acquisition of control 取得控制权
%MbyKz:X acquisition of fixed assets 购置固定资产
L@ nebT;\' acquisition of shell “买壳”
{M [~E|@D acquisition price 收购价
zFywC-my@ act of God 天灾
, |l@j% acting partner 执事合伙人
jQ?LH UE active market 买卖活跃的市场；交投畅旺的市场；旺市
#sZIDn J# active partner 积极参与的合伙人
1+a@k active trading 交投活跃
.1LPlZ actual circulation 实际流通
7-X/ >v actual cost 实际成本
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Kl a8 actual expenditure 实际开支；实际支出
Ssf+b!e] actual income 实际入息；实际收入；实际收益
MQJ%He" actual market 现货市场
nS.2C>A actual price 现货价；实际价格
9KyZEH;pY actual profit 实际利润
B Ra{\R^I actual quotation 实盘；实际价位；实际报价
d/]|657u actual year basis 按实际年度计算
k1#5nYN. actuals 实货
-6`;},Yr actuarial investigation 精算调查
a8zZgIV actuarial principle 精算原则
nkRK +~> actuarial report 精算师报告
lufeieW Actuarial Society of Hong Kong 香港精算学会
L<=) @7 actuarial valuation 精算师估值
(UGol[f< actuary 精算师
vOe0}cR ad referendum agreement 暂定协议；有待覆核的协定
=*O= E@] ad valorem duty 从价税；按值征税
84^[/d ;! ad valorem duty system 从价税制
ZE
rdt:w ad valorem fee 从价费
f?^S bp ad valorem tariff 从价关税
=m9 i)Q additional allowance 额外免税额
B6MkF"J< additional amount for unexpired risk 未过期风险的额外款额
M &f#wQ additional assessable profit 补加应评税利润
RLHYw@-j@ additional assessment 补加评税
=!CU $g additional commitment 额外承担
W$' 0Dc additional commitment vote 额外承担拨款
'_ 0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5ITq?%{M additional dependent parent allowance 供养父母额外免税额
^)0 9OV+hF additional provision 额外拨款
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z" additional stamp duty 附加印花税
Xm|ib%no additional tax 补加税罚款；补加税款
n P1GW6Pu Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
76bc]o# adjudged bankrupt 被裁定破产
Y@%`ZPJ adjudicated bankrupt 裁定破产人
iP#=:HZu; adjudication fee 裁定费；评定印花税额手续费；评估契据费
J {tVa(. adjudication of bankruptcy 裁定破产；宣告破产
W#{la`#Bu adjudication of insolvency 裁定无力偿还债务
h/K@IA d adjusted actual 经调整的实数；调整后的实数
+c) TDH adjusted current assets 经调整的流动资产；调整后的流动资产
#9:2s$O[x adjusted figure 经调整的数字；调整后的数额
EnJ!mr adjusted liabilities 经调整的负债；调整后的负债
=EpJZt adjusted loss 经调整的亏损；调整后的亏损
_mk5^u/u adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
1TZPef^y adjusted profit 经调整的利润；调整后的利润
7"cv|6y| adjusted surplus 经调整的盈余额；调整后的盈余额
\|t{e8} adjusted value 经调整的价值；调整后的价值
/2XW adjustment 调整；修订；理算〔保险〕
o @KW/RN" adjustment centre 调剂中心
LuS+_|]x adjustment lag 调整过程的时间差距；调整时差
f { ^:3"i adjustment mechanism 调整机制
iSiDSeW8 adjustment of loss 亏损调整
%w5[*V adjustment process 调整过程；调整程序
J +q|$K6 adjustment range 调整幅度
Qqq
<e administered exchange rate 受管制汇率
lhO2'#]i Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Pl78fs"L@ administration expenses 行政费用
Qx t@ V administration fee 手续费；行政费
g5Td("& n administration in bankruptcy 破产管理
/:p8I6; administration order 遗产管理令
RJ}#) cT administrator 管理人；遗产管理人
X;!~<~@ Y administrator of the estate 遗产管理人
3 ?`" admission of debt 债项承认书
?WHy0x20 admission of proof 接纳债权证明
#epy%> advance 放贷款项；垫付款项；预支款项；预付款项
<2< 87 PU advance account 暂支帐目；预付款帐户
p bLGe' advance compensation 预付补偿金
d~Mg
vh' advance from shareholder 股东垫款
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GM!#K advance pending reimbursement 预支以待日后付还
78]gt J advanced economy 先进经济体系
&{z<kmc$6 advancement 预付；预付财产
P^i .La, advances warrant 垫款令
E\$C/}T advancing 贷出
0^&!6R adverse balance 逆差
2|{V,!/cvG adverse exchange 逆汇
l r~g G3 advertisement addressed to shareholders 在报章刊登的致股东通告
N wtg%; advice for collection 托收通知书
`@XehSQ advice of drawing 提款通知书；汇票通知书
Wi$dZOcSJ advice of payment 付款通知
cj
g.lzY H Advisory Committee [Securities and Futures Commission]
.Dw,"VHP 谘询委员会〔证券及期货事务监察委员会〕
!9 f4R/ ? Advisory Committee on Diversification 经济多元化谘询委员会
c-8!#~M( affidavit 誓章；遗产申报誓章
8\Hr5FqB( affidavit of no receipt 述明无收款的誓章
wC`
R>) affiliate 联号；联营公司；附属公司
1mH\k5xu affiliated company 附属公司；联号；联营公司
2"&)W dm affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zOB=aG?/ affordability 负担能力
Nfn(Xn*J- African Development Bank [AfDB] 非洲开发银行
Ik~1:D]f after-acquired property 事后取得的财产
!p [`IWZ after-hours dealing 市后交易
op @i GC+ after-tax profit 税后盈利；税后利润；税后溢利
LM"y\q ] agency agreement 代理协议
DDeE(E agency expenses 代理机构的开支
50n}my'2h agency fee 代理费
F]_cbM{8/ Agency Law 《代理法》
a$JLc a agent 代理人；承销人
`hrQw)5?r agent of company 公司代理人
XvKFPr0~ agent's fee 代理人费；经纪费
XsL# ;a C aggregate 总计；总数；总体数字
x s!p| aggregate amount 总款额；总额
~uj;qq aggregate assets and liabilities 总体资产与负债
ln<]-)&C aggregate at constant price 按固定价格计算的总体数字
fn}UBzED\ aggregate demand 总需求
DtF}Qv A aggregate gross position 总持仓量
Jpj!rXTX* aggregate limit 总限额
W?z #pV+jt aggregate of salaries tax 合计薪俸税
z p4W'8
aggregate performance 总体表现；总体业绩
'\~^TF i aggregate supply 总体供应
x0Z5zV9 aggregate surplus 总盈余
*#&*`iJ( aggregate total 整体总额
r;m`9,RW aggregate value 总值；合计价值
KnzsHli,~k aggregated basis 合计基准
YQ]\uT>}& aggregated net chargeable income 合计应课税入息实额
L*JPe"N -e aggregation 合并计算；合计；总和
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aggregation of incomes of husband and wife 夫妇入息合并计算
P Sx304 aggregation of property 财产的总和
z`U Ukl}T agio 差价；贴水
.p&Yr%~ 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》
jH *)%n5,\ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
thW< 《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》
=Ho"N ` Qy Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
lMifp K 《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》
h(' )" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
t"AzI8O 《香港政府和大韩民国政府关于相互促进和保护投资协定》
} !s!;B Ox agreement for a settlement 授产协议
ycr"Y| agreement for assignment 转让协议
Wa'sZ# agreement for sale 售卖协议；买卖协议
\a|L/9% agreement for sale and purchase 买卖协议
pq! %?m] agreement for the payment of interest 支付利息协议
#"f ' 7'TE agreement for the repayment of money 还款协议
N_DT7
agreement of reinsurance 再保险协议
ZafboqsDL Agricultural Bank of China 中国农业银行
+R.N%_ air passenger departure tax 飞机乘客离境税
MI#mAg< Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?mYYt]R airport tax 机场税
K : LL_, alcohol duty 酒精税
J5yidymrpW alienation 让与；让渡；转让
6}dR$*= alimony 生活费；赡养费
l]_=:)" ] All Ordinaries Index [AOI] 所有普通股指数
P?ep] all risks 全险；综合险
Re= WfG All Sales Record for Stock Market 《股票市场成交报告》
C)RBkcb Allied Capital Resources Limited 新联财务有限公司
e@]Wh) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
x?yD=Mq_ allocation letter 拨款信件
Xb XA+ey 6 allocation of fund 分配款项；预留款项
9#/(N#> allocation of profit 利润分配；溢利分配
W/+K9S25 allocation warrant 拨款令
=o=1"o[ allotment 分配；配股
kQv*eZ~ allotment notice 股份配售通知；配股通知
!Pj/7JC0 allotment of shares 股份分配
xN0* 8 allowable 可获宽免；免税的
V H^AcO allowable business loss 可扣除的营业亏损
A( d5G^ allowable expenses 可扣税的支出
XcfKx@l allowance 免税额；津贴；备抵；准备金
z2yJ# allowance for debts 债项的免税额
M>H=z#C>/A allowance for depreciation by wear and tear 耗损折旧免税额
0pgY1i7 allowance for funeral expenses 殡殓费的免税额
53O J-m%a allowance for inflation 为通货膨胀而预留的款项；通胀准备金
V'gw\mcb allowance for repairs and outgoings 修葺及支出方面的免税额
3f76kl(& allowance to debtor 给债务人的津贴
6][1 <}8 alteration of capital 资本更改
=XY] x alternate trustee 候补受托人
-9Ws=r0R amalgamation 合并
&h~aChJ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
y 'M#z_.z ambit of charges 征税范围；收费范围
8 cWZ"v amended valuation 经修订的估值
k|E]YvnfG American Commodities Exchange 美国商品交易所
@gfDp< American Express Bank Limited 美国运通银行
RW7(r/C American Stock Exchange 美国证券交易所
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@y |_d amount due from banks 存放银行同业的款项
-X1X)0v$ amount due from banks abroad 存放海外银行同业的款项
n!ok?=(kQ amount due from holding companies 控股公司欠款
9w4sSj` amount due from local banks 存放本港银行同业的款项
I9y.e++/ amount due to banks 银行同业的存款
<vc`^Q&4B amount due to banks abroad 海外银行同业的存款
3I =kr amount due to holding companies 控股公司存款
4Yjx{5QSAG amount due to local banks 本港银行同业的存款
y2yKm1<Ru< amount due to outport banks 外埠银行同业的存款
"^CXY3v amount for note issue 发行纸币的款额
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DUEDND* amount of bond 担保契据的款额
eiMH['X5 amount of consideration 代价款额
_YHu96H; amount of contribution 供款数额
@,H9zrjVFZ amount of indebtedness 负债款额
HZ"Evl|n amount of principal of the loan 贷款本金额
f-RK,#^?, amount of rates chargeable 应征差饷数额
]s1 YaNq amount of share capital 股本额
a P()|js amount of sums assured 承保款额
A.%CAGU5w amount of variation 变动幅度
Tupiq amount of vote 拨款数额
(Xx n\*S amount payable 应付款额
+Ov2`O8? amount receivable 应收款额
{ 1lO Amsterdam Stock Exchange 阿姆斯特丹证券交易所
:`,3h% analysis 分析
${&5]!E[>D ancillary risk 附属风险
m:CTPzAt annual account 周年帐目；周年帐目报表；年度决算；年结
` $5UHa2/ annual accounting date 年结日期
\ FzM4- annual allowance 每年免税额；年积金；年度津贴；年津
<G3&z#]#4 annual balance 年度余额
uOi&G: = annual disposable income 每年可动用收入
~P f5ORoe annual estimates 周年预算
6 vy7l(% annual fee 年费
x5si70BKC/ annual general meeting 周年大会
/Wj,1WX ~ annual growth rate 年增率；每年增长率
pw020}` annual long-term supplement 长期个案每年补助金
i^"+5Eq[D annual pensionable emolument 可供计算退休金的年薪
U9d: @9Y annual report 年报
=[tSd)D,y Annual Report on the Consumer Price Index 《消费物价指数年报》
2 h |e annual return 周年报表；周年申报表；每年报税表格
H=MCjh&$q Annual Return Rules 《周年报表规则》
H#d:kil Ny annual review of consumer prices 每年消费物价回顾
i8pU|VpA annual roll-forward basis 逐年延展方式
{U11^w1"3 annual salary 年薪
b\55,La annual statement 年度报表；年度决算表
Jobiq]|> 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
U]4pA#*{| annuitant 年金受益人
v:_B kHN' annuity 年金
l:(Rb-Wy annuity contract 年金合约
iZ,YxN<R annuity on human life 人寿年金
*Td nB'Gd antecedent debt 先前的债项
4&^9Wklj ante-dated cheque 倒填日期支票
wzWbB2Mb5 anticipated expenditure 预期开支
j ) vlM+ anticipated net profit 预期纯利
R4 's7k anticipated revenue 预期收入
4rNL":"O anti-inflation measure 反通货膨胀措施
3 /6/G}s anti-inflationary stance 反通货膨胀立场
|| B;o- apparent deficit 表面赤字
A2H4k|8 apparent financial solvency 表面偿债能力
l5t2\Fl apparent partner 表面合伙人
Ss ?CfRM application for personal assessment 个人入息课税申请书
:VA.Q rKW application of fund 资金应用
M^ma dx6` application to release as liquidator and to destruct the books of accounts and documents
_GtBP'iN 申请免除清盘人职务及毁灭帐簿与文件
U yqXMbw@ appointed actuary 委任精算师
B5am1y{P# appointed auditor 委任核数师；委任审计师
8nNsr at appointed trustee 委任的受托人
C 'mL& appointer 委任人
Hgc=M apportioned pro rata 按比例分摊
Oxx^[ju~ apportionment 分配；分摊
,w )p"[^b Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
F
phDF apportionment formula 分摊方程式
$a;]_ Y apportionment of estate duty 遗产税的分摊
'Pltn{iq[ appraisal 估价；评估
$ItF])Bj5N appreciable growth 可观增长
HL{$ ^l#v appreciable impact 显着影响
wdE ?SD s appreciable increase 可观增长
% 'Xk)-+y appreciation 增值；升值
V9 }t0$LN appreciation against other currencies 相对其他货币升值
|1=
!;.# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
T 5lQIr@a appreciation tax 增值税
xycH~ ? appropriation 拨款；拨用；拨付
v6a]1B appropriation account 拨款帐目
Jc*XXu) Appropriation Bill 拨款法案
k)(Biz398E appropriation-in-aid system 补助拨款办法
Y;J *4k] approved assets 核准资产
_O:WG&a6 approved basket stock 认可一篮子证券
BNGe
exs@ approved budget 核准预算
WgR4Ix^L# approved charitable donation 认可慈善捐款
*<V^2z$y_ approved charitable institution 认可慈善机构
3yS approved currency 核准货币；认可货币
TW&DFKK` approved estimates 核准预算
JN3cg approved estimates of expenditure 核准开支预算
M~
h8Crz approved overseas insurer 核准海外保险人
^C^*,V3 approved overseas trust company 核准海外信托公司
%i{;r35M;9 approved pooled investment fund 核准汇集投资基金
*e"a0 approved provident fund scheme 认可公积金计划
cd@.zg'sYn approved provision 核准拨款
@]CF&: P A approved redeemable share 核准可赎回股份
jk~:\8M(A approved regional stock 认可地区性证券
Fw4* approved retirement scheme 认可退休金计划
8Z#j7)G
approved subordinated loan 核准附属贷款
sYbH|} arbitrage 套戥；套汇；套利
?h\mk0[ arbitrageur 套戥者；套汇者
}k$4/7ri arbitrary amount 临时款项
wOgE|n arrangement 措施；安排；协定
S4NL "m arrears 欠款
eo]#sf@\0 arrears of pay 欠付薪酬
e, 1u arrears of revenue 逾期未收税款；逾期未收的帐项
@)YY\l# articles of association 组织章程；组织细则；组织章程细则
obClBO)@Y Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
EmVuwphv ascertainment of profit 确定利润
2-If]Fc "Asia Clear" “亚洲结算系统”
] hw-Bu\{ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
p
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Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
P @% .`8 Asian Development Fund [ADF] 亚洲发展基金
x ,/TXTZ6 Asian dollar bond 亚洲美元债券
(g8*d^u#PO Asian dollar market 亚洲美元市场
tl8O6`<Z Asian dollar rate 亚洲美元利率
+RZ~LA \+ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
[G|mY6F ^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
B~WtZ-%%E asked price 沽盘；喊价；索价；卖方报价
;I6s-moq_ assessable income 应评税入息
A/*%J7 4v assessable loss 应评税亏损
Xg<[fwW assessable profit 应评税利润
~fN% WZ;_ assessable value 应评税值
UV7%4xM5v assessed profit 估定利润
"u^Ele E! assessed value 经评估价值
m$Y
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=J 'P. assessment number 评税编号；估价编号
Qu*1g(el!o assessment of additional tax 补加税评税
_ cI_# assessment of performance 业绩评估；实绩评价
FY0%XW Assessor 评税主任
$r.U asset price bubbles 资产价格泡沫
[2Mbk~ asset-backed securities 具资产保证的证券
1hQN8!: < assets accretion 资产增值
(-yl|NFBw assets and liabilities 资产与负债
[ W,|kDK assets betterment statement 资产递增表；资产改进表
GUp; AoQ assets lending 实物放款；有抵押贷款
H ZJL/=; assets of the company passing on the death 死者去世时转移的公司资产
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khE assets pledged as security for liabilities 用作负债抵押的资产
hXL|22>w< assets portfolio 资产投资组合
U5 ZX78>a assets price 资产价格
qc-,+sn( assets quality 资产质素
5fjd{Y[k assets realization 资产变现
P~$< X assets refinancing arrangement 资产再集资安排
'A{h iY assets securitization 资产证券化
R'K/t|MC assets situated outside Hong Kong 在香港以外地方的资产
eBr4O i assets stripping 削减资产；拆卖资产
c=p=-j=.J assets value 资产值
T.&7sbE_ assignee 承让人
`x 8B n" assignment 转让；转让书；转让契
8QgA@ y" assignment of interest 权益转让
xh9q g0d assignment of letters patent and trade mark 专利证书及商标转让
%|Qw9sbd assignment of property 物业转让；物业转让书
r s8\)\ z assignment right 转让权
B&KL2&Z~Pq assignor 转让人
{ShgJ ;! Q associate 有联系的人；有关连人士；相联者；合伙人；联系人
f4t .f*# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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fX?j associate member 附属会员
+ Ghi} v associated body corporate 相联法人团体
r#876.JK associated company 相联公司；联属公司
w<wV]F* associated corporation 相联法团
`^F: - Association of Chartered Certified Accountants [ACCA] [United Kingdom]
dDcZ!rRaL@ 公认会计师公会〔英国〕
=yi OJyx Association of Futures Exchange Brokers 香港期货经纪协会
7qIB7 _K5
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
'&yg {n association of underwriters 承保人组织
Q\_{d0
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@"87F{! assurance 担保；保险；转易；转易书
*YV
S|6bs assurance of interest 权益的转易
fv'4f$U at 19XX price 按一九ＸＸ年价格计算
85Y|CN] vQ at a discount 按赔价计算；按贴水价格计算；打折扣
X)Gp7k1w at a premium 按溢价计算；按升水价格计算
v|t{1[C at call 通知付款；按通知
?m%h`<wgMc at constant market price 按固定市价计算
%e%7oqR? at constant price 按固定价格计算
_^!vCa7f at cost 按成本计算
ZW4aY}~)$ at current market price 按当时市价计算；按现时市价计算
mf$j03tu at current price 按当时价格计算；按现时价格计算
YcM;S at factor cost 按要素成本计算；按生产要素成本计算
6 49 != at money-of-the-day price 按付款当日价格计算
7k8n@39? at or better 按指定或较佳价位〔买卖指令〕
j~av\SCU* at par 按面值计算；平价
VV3}]GjC at sight 见票即付
QTJu7^ O9 at the close 按收市盘
JJk#,AP at the opening 按开市盘
a:!uORQby attestation 见证；见证条款
pa/9F[ at-the-money option 平价期权
#gZ|T
M/h attorney 受权人；受托代表人
C3 ;[e0.1b attornment 新拥有人承认书
UZxmh sv attributable profit 可归属利润
[~%`N*G attributable share value 可归属股份价值
&w\ I<J`T Auckland Stock Exchange 奥克兰证券交易所
yXf MzG auction 拍卖
P'[<A Z auctioneer 拍卖商
m#@_8_ M audit 审计；核数
H#(<-)j0_ Audit Commission 审计署
"ED8z|]j Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
:{ }_|]>K 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〕
.KA V) So" audit review 帐目审查
|ng%PQq) Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
POd/+ e9d audited account 审计帐目；经审计的帐目
b g7n audited annual account 经审计的周年帐目
BW K IbG audited balance sheet 经审计的资产负债表
Wr%7~y*K auditor 核数师；核数主任；审计师
I 48VNX auditor's certificate 核数师证明书；审计师证明书
,@CfVQz auditor's report 核数师报告；审计师报告
4('JwZw\! Aussie bond 澳元债券
8C&x MA^ austerity budget 紧缩预算
9C}qVoNu Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
v <h;Di@ Australia All Ordinaries Index 澳洲所有普通股票指数
% $X\" Australian Dollar [AUD] 澳元
zQfk Ma. Australian Options Market 澳大利亚期权市场
qd2xb8r Australian Securities Commission 澳洲证券事务监察委员会
i5 7(
$1. Australian Society of Certified Practising Accountants 澳洲执业会计师公会
3:`XG2' Australian Stock Exchange 澳大利亚证券交易所
@p!Q1-] = Austrian Schilling [ATS] 奥地利先令
X >,A authentication 认证；鉴证
#BJ\{"b_}z authority to purchase 委托购买证；委购书
,)#.a%EKA authorization 认可；核准；授权；授权书
zY
APf &5 authorization by direction 指示授权
y:so
L:(F authorization by instruction 指令授权
EZj1jpL authorization by warrant 令状授权
vDDljQXw4 authorization of unit trust 单位信托的认可
aj7dH5SZl authorized agent 指定代理人
$G";2 ( -k authorized capital 法定资本
gA:TL{X0 authorized clerk 出市员
{*x Bm# authorized dealer 认可交易商
ejcwg* i authorized financial institution 认可财务机构
3 wt authorized fund 认可基金
(2txM"Dja authorized fund house 获授权的基金公司；认可基金公司
rK=6]j(K authorized institution 认可机构
Ye |G44z authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
I'_v{k5ZI authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&L3 #:jSk authorized insurer 获授权保险人；获认可承保人
$Z6 D:"K authorized investment 特准投资项目
dr]&kqm authorized person 获授权人
&HF]\`RNr authorized representative 获授权代表
_}=E^/;( authorized share capital 法定股本
i^g~~h
F automated quotation system 自动报价系统
zO.6WJ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&9P<qU^N) 自动交易系统〔香港期货交易所有限公司〕
a@ W7<9fY; automatic adjustment mechanism 自动调整机制
OlG R<X automatic adjustment system 自动调整系统
r%-n*_?.s Automatic Clearing House 自动票据交换所
TA;,>f* automatic exchange rates accumulation system 自动化汇率累集系统
uBeNXOre Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
n t H T automatic teller machine [ATM] 自动柜员机
P;GprJ`l autopay 自动转帐
qx%jAs+~ available assets 可用资产
>]/dOH,A available fiscal reserve 现存财政储备
'lQYJ0 available profit 可用利润
D rS?=C@ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^, wnp@ average 平均；平均数；海损
m5 gI~1(9 average basic salary 平均基本薪金
oyvtZ /@ average consumer expenditure 平均消费开支；一般消费开支
mxL;;- average cost 平均成本
TzF0/T ! average cost of land production 增辟土地平均成本
*.8:'F average daily turnover 平均每日成交额
*8-p7,D average daily wage rate 平均每日工资率
otnV-7 )@ average expenditure pattern 平均开支模式
a<p
%hY3 average growth rate 平均增长率
+Jq`$+%C average net fixed assets 固定资产平均净值
!; WbOnLP average of relatives 相对价格平均数
-1m vhR~ average price 平均价格
d}% (jJ(I average propensity to consume 平均消费倾向；一般消费倾向
w2Kq(^? average propensity to save 平均储蓄倾向；一般储蓄倾向
lU$X4JBzS average rate 平均率
^x3EotQ\ average revenue 平均收入；平均收益
z93nYY$`Y average stock 平均库存；平均存货
;&mxqY8`' average yearly rent 平均年租
W-Of[X{< avoidance of double taxation 避免双重课税
Z Ny9_a:dX avoidance of tax 避税
