A:
S9P({iZK A share Ａ股；甲类股份
6WQN !H8+^ abatement of tax 减税；减扣免税额
z[1uub,)1 ABN AMRO Bank N.V. 荷兰银行
F<4 :P= above-the-line expenditure 线上项目支出；经常预算支出
yna!L@ *@, above-the-line receipt 线上项目收入；经常预算收入
JZ`SV}\` ABSA Asia Limited 南非联合亚洲有限公司
f .uuXK absolute change 绝对数值变更
bR) P-9rs absolute expenditure 实际开支
vR:#g;mnk absolute guideline figure 绝对准则数字
Y @'do) absolute interest 绝对权益
]T'8O` absolute order of discharge 绝对破产解除令
"i(f+N,) absolute profit margin 绝对利润幅度
c: Cw # absolute value 实值；绝对值
'DVn /3?X absolutely vested interest 绝对既得权益
K=o { absorbed cost 已吸收成本；已分摊成本
XJPIAN~l absorption 吸收；分摊；合并
& ;.rPU absorption rate 吸收率；摊配率；分摊率
&_-=(rK ACB Finance Limited 亚洲商业财务有限公司
5I 2 h(Td acceptable form of reciprocity 合理的互惠条件
'%t$m f!nV acceptable rate 适当利率；适当汇率
ed/B.SY acceptance agreement 承兑协议
hBX.GFnw acceptance for honour 参加承兑
F?R6zvive acceptor 承兑人；接受人；受票人
?_d>-NC acceptor for honour 参加承兑人
8|{ZcW accident insurance 意外保险
8tR6.09' Accident Insurance Association of Hong Kong 香港意外保险公会
J)B3o$ accident insurance scheme 意外保险计划
L!l?tM o accident year basis 意外年度基准
o.NU"$\? accommodation 通融；贷款
J.: accommodation bill 通融票据；空头票据
lqv}~MC accommodation party 汇票代发人
Q2E y RFT account balance 帐户余额；帐户结余
#K:iB* account book 帐簿
1="]'!2Is account collected in advance 预收款项
fqbeO 9x account current book 往来帐簿
(^FMm1 @T account of after-acquired property 事后取得的财产报告
9) ]`le account of defaulter 拖欠帐目
0@b<?Ms9 account payable 应付帐款
$peL1'Evo account payee only [A/C payee only] 只可转帐；存入收款人帐户
Xr Tc5V account receivable 应收帐款
^_Lnqk6 account receivable report 应收帐款报表
9C,gJp}P account statement 结单；帐单；会计财务报表
4 qsct@ K, account title 帐户名称；会计科目
r9u'+$vmF accountant's report 会计师报告
5JVBDA^#om Accountant's Report Rules 会计师报告规则
w 9G Y/] accounting and auditing procedure 会计与审计程序；会计与核数程序
75^* 4[ Accounting Arrangements 《会计安排》
@ H$am accounting basis 会计基础
GY-4w@Wl accounting by Official Receiver 破产管理署署长呈交的帐目
r+[g.` Accounting Circular 《会计通告》
K/C } accounting class 会计类别
:KvZP:T accounting date 记帐日期；会计结算日期
&$CyT6mb^ accounting for money 款项核算
cJq {;~ Accounting Officer 会计主任
6x(b/`V W accounting period 会计报告期；会计期
@q<h.#9 accounting policy 会计政策；会计方针
X%-h Tl accounting practice 会计惯例
CPNV\qCY accounting principle 会计准则
\R@}X cqZ accounting record 会计记录
j -o accounting report 会计报告
KYB3n85 1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
eyDI>7W Accounting Society of China 中国会计学会
hr.mzQd accounting statement 会计报表
um]*nXIr accounting system 会计制度；会计系统
1_LKqBgo accounting transaction 会计事项；帐务交易
XS@iu,uO accounting treatment 会计处理
?:60lCqj accounting year 会计年度
;WN% tI) accretion 增值；添加
Ja*,ht(5 accrual 应计项目；应累算数目
>BO !jv!a accrual basis 应计制；权责发生制
(
zm!_~1 accrual basis accounting 应计制会计；权责发生制会计
V4"o.G3\o accrue 应累算；应计
8i`T?KB accrued benefit 应累算利益
:%mls Nw accrued charges 应计费用
|AvsT{2 accrued cumulative preference share dividend 应累算的累积优先股股息
~!TrC <ft accrued expenses 应累算费用
%1;Y`> accrued interest payable 应付利息；应计未付利息
aMydeTCHi accrued interest receivable 应收利息；应计未收利息
K6B6@ accrued right 累算权益
s!YX<V accruing profit 应累算的利润
*B&i `tq accumulated fiscal reserve 累积财政储备
;MYK TE>m accumulated profit 累积利润；滚存溢利
aRWj+[[7y accumulated reserve 累积储备
Bt:M^ b^ accumulation of surplus income 累积收益盈余
rM~Mqpk acquired assets 既得资产
NPBOG1q% acquisition 收购；购置；取得
+ gndW acquisition cost 购置成本
SP2";,%/9 acquisition expenses 购置费用
;+f (1=x acquisition of 100% interest 收购全部股权
6tVp%@ acquisition of control 取得控制权
e
jk?If 07 acquisition of fixed assets 购置固定资产
DPnrzV ) acquisition of shell “买壳”
0[ n;ZL~ acquisition price 收购价
/8_x]Es/ act of God 天灾
p |;#frj acting partner 执事合伙人
E?K(MT&@ active market 买卖活跃的市场；交投畅旺的市场；旺市
, 82?kky active partner 积极参与的合伙人
2- g 5Gb2| active trading 交投活跃
i0x[w>\- actual circulation 实际流通
UeB St. actual cost 实际成本
:WH0=Bieh actual expenditure 实际开支；实际支出
w{;bvq%lY actual income 实际入息；实际收入；实际收益
f H ,h\0 actual market 现货市场
!h1|B7N actual price 现货价；实际价格
=hh,yi actual profit 实际利润
\@Z D.d# actual quotation 实盘；实际价位；实际报价
q,Nqv[va actual year basis 按实际年度计算
78Zb IL actuals 实货
>> -{A R0 actuarial investigation 精算调查
=x^IBLHN actuarial principle 精算原则
\"K:<+RH actuarial report 精算师报告
W-RshZ\ Actuarial Society of Hong Kong 香港精算学会
%I)*5 M6 actuarial valuation 精算师估值
O'~^wu. actuary 精算师
S f`?j ad referendum agreement 暂定协议；有待覆核的协定
2rP!] ad valorem duty 从价税；按值征税
zBrqh9 %8e ad valorem duty system 从价税制
i"!j:YEo ad valorem fee 从价费
LGRhCOP: ad valorem tariff 从价关税
G
@L `[Wu additional allowance 额外免税额
:NwFJc additional amount for unexpired risk 未过期风险的额外款额
P]4u`& additional assessable profit 补加应评税利润
Y5IQh V. additional assessment 补加评税
Y -DHW/Z~ additional commitment 额外承担
$*0XWrE additional commitment vote 额外承担拨款
kafj?F additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
tN;~.\TKg additional dependent parent allowance 供养父母额外免税额
>?X(, c additional provision 额外拨款
F JxH{N6a additional stamp duty 附加印花税
.ddf'$ 6h additional tax 补加税罚款；补加税款
,}OQzK/"mP Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
",E$}=
,Z adjudged bankrupt 被裁定破产
_32 o7}!x adjudicated bankrupt 裁定破产人
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GD8i adjudication fee 裁定费；评定印花税额手续费；评估契据费
JHVesX adjudication of bankruptcy 裁定破产；宣告破产
olDzmy(=W* adjudication of insolvency 裁定无力偿还债务
~m7?:(/lb adjusted actual 经调整的实数；调整后的实数
&uj q6~# adjusted current assets 经调整的流动资产；调整后的流动资产
g31\7\)Ir adjusted figure 经调整的数字；调整后的数额
6O'B:5~[2 adjusted liabilities 经调整的负债；调整后的负债
p EGHW; adjusted loss 经调整的亏损；调整后的亏损
^zS|O]Tx 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
Z oKX a o adjusted profit 经调整的利润；调整后的利润
lS`VJA6l. adjusted surplus 经调整的盈余额；调整后的盈余额
j =b-Y adjusted value 经调整的价值；调整后的价值
?0+J"FH# W adjustment 调整；修订；理算〔保险〕
?B4X&xf.D adjustment centre 调剂中心
g>f_'7F& adjustment lag 调整过程的时间差距；调整时差
H]f8W]"c[ adjustment mechanism 调整机制
M059"X=" adjustment of loss 亏损调整
/@s(8{; adjustment process 调整过程；调整程序
Q
S.w#"X[ adjustment range 调整幅度
xb(y15R\I administered exchange rate 受管制汇率
iJ`v 3PP Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6$$ku administration expenses 行政费用
:"oUn BY% administration fee 手续费；行政费
/{X2:g { administration in bankruptcy 破产管理
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GH+M@ administration order 遗产管理令
pXxpE v administrator 管理人；遗产管理人
9d,2d5Y administrator of the estate 遗产管理人
pB]+c%\ admission of debt 债项承认书
Je~Ybh admission of proof 接纳债权证明
'%A*Z,f advance 放贷款项；垫付款项；预支款项；预付款项
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+Q!58 advance account 暂支帐目；预付款帐户
Nj4^G ~_ advance compensation 预付补偿金
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\r1<D advance from shareholder 股东垫款
w8AHs/'r advance pending reimbursement 预支以待日后付还
F1zsGlObu} advanced economy 先进经济体系
e~BUAz advancement 预付；预付财产
8 =<&9TmE advances warrant 垫款令
Q pbzx/2h advancing 贷出
Wp$'#H hB adverse balance 逆差
wn{DY
v7B adverse exchange 逆汇
'St\$X
advertisement addressed to shareholders 在报章刊登的致股东通告
m &r ?z% advice for collection 托收通知书
J{5&L &4 advice of drawing 提款通知书；汇票通知书
GCA?sFwo> advice of payment 付款通知
|/35c0IM Advisory Committee [Securities and Futures Commission]
{d, ~=s0T 谘询委员会〔证券及期货事务监察委员会〕
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6z^Z6 Advisory Committee on Diversification 经济多元化谘询委员会
A@ l Y{e affidavit 誓章；遗产申报誓章
Z\M8DZW8Y affidavit of no receipt 述明无收款的誓章
7 q _.@J affiliate 联号；联营公司；附属公司
DWRq \`P
affiliated company 附属公司；联号；联营公司
l+8G6?@]> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
y]Zuj fW7 affordability 负担能力
.EoLJHL
} African Development Bank [AfDB] 非洲开发银行
vwQ6= after-acquired property 事后取得的财产
7~Md6.FtM after-hours dealing 市后交易
"*aL(R after-tax profit 税后盈利；税后利润；税后溢利
dD8f`*"*= agency agreement 代理协议
~~'UQnUN4 agency expenses 代理机构的开支
z c#aQ. agency fee 代理费
>) PcK Agency Law 《代理法》
;O7<lF\7o agent 代理人；承销人
iPPW_Q9x agent of company 公司代理人
2f$6}m'Ad agent's fee 代理人费；经纪费
n$y)F} .- aggregate 总计；总数；总体数字
:CAbGs:56 aggregate amount 总款额；总额
?KfV>.() aggregate assets and liabilities 总体资产与负债
eE-@dU? aggregate at constant price 按固定价格计算的总体数字
{m+(j (6- aggregate demand 总需求
=m?x| Zc_v aggregate gross position 总持仓量
6> Szxkz aggregate limit 总限额
hzjEO2 aggregate of salaries tax 合计薪俸税
Lk|%2XGO& aggregate performance 总体表现；总体业绩
<);Nc1 aggregate supply 总体供应
_7"G&nZ0 aggregate surplus 总盈余
*^&2L,w aggregate total 整体总额
"R/Xv +; aggregate value 总值；合计价值
-?$Hr\ aggregated basis 合计基准
nZ 0rxx[V? aggregated net chargeable income 合计应课税入息实额
Sc zYL?w^ aggregation 合并计算；合计；总和
%kJ_o* " aggregation of incomes of husband and wife 夫妇入息合并计算
24
i00s|# aggregation of property 财产的总和
5L}qL?S`x| agio 差价；贴水
eD4o8[s 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》
]%P Q3MT. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5 5_#?vw 《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》
~)JNevLZ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
O:Fnxp5@ 《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》
p=65L Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
/ b_C9'S 《香港政府和大韩民国政府关于相互促进和保护投资协定》
9_z u* agreement for a settlement 授产协议
Sb&[V>!2^ agreement for assignment 转让协议
2=TQU33# agreement for sale 售卖协议；买卖协议
DhwFD8tT agreement for sale and purchase 买卖协议
<QyJJQM agreement for the payment of interest 支付利息协议
&K_"5.7-56 agreement for the repayment of money 还款协议
(gv1f agreement of reinsurance 再保险协议
Ck|3Di RQ Agricultural Bank of China 中国农业银行
x05y U air passenger departure tax 飞机乘客离境税
jQp7TdvLE$ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
o#-K,|- airport tax 机场税
32r2<QrX alcohol duty 酒精税
n'yC- ; alienation 让与；让渡；转让
ix<sorR H alimony 生活费；赡养费
:1eJc2o All Ordinaries Index [AOI] 所有普通股指数
Xq9n-;%zL all risks 全险；综合险
_Kp{b"G All Sales Record for Stock Market 《股票市场成交报告》
$Q[a^V~: Allied Capital Resources Limited 新联财务有限公司
YI=03}I all-items index [Consumer Price Index] 总指数〔消费物价指数〕
a3wTcp "r allocation letter 拨款信件
][|)qQ%V allocation of fund 分配款项；预留款项
Ub%al
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Qo !/]\ allocation warrant 拨款令
ckXJ9 > allotment 分配；配股
d3fF|Wp1 allotment notice 股份配售通知；配股通知
S(^*DV allotment of shares 股份分配
7T]}<aK<c[ allowable 可获宽免；免税的
dsKEWZ
= allowable business loss 可扣除的营业亏损
3McBTa! allowable expenses 可扣税的支出
\>8"r,hG| allowance 免税额；津贴；备抵；准备金
.D^=vuxt~ allowance for debts 债项的免税额
7(m4,l+( allowance for depreciation by wear and tear 耗损折旧免税额
Vj7(6'Hg allowance for funeral expenses 殡殓费的免税额
=y; tOdj allowance for inflation 为通货膨胀而预留的款项；通胀准备金
W_N Qi allowance for repairs and outgoings 修葺及支出方面的免税额
Vu DS jh allowance to debtor 给债务人的津贴
Kf<-PA alteration of capital 资本更改
X&1R6 O alternate trustee 候补受托人
4+t9"SD amalgamation 合并
uFM]4v3 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
uUUj?% ambit of charges 征税范围；收费范围
T-)U r/qp amended valuation 经修订的估值
@;iW)a_M American Commodities Exchange 美国商品交易所
KJ]:0'T American Express Bank Limited 美国运通银行
\Gh]$s p American Stock Exchange 美国证券交易所
N@ $g "w amortization 摊销
+1j@n .)ft amount due from banks 存放银行同业的款项
[-)N}rL> amount due from banks abroad 存放海外银行同业的款项
Vx5ioA]{ amount due from holding companies 控股公司欠款
_cqB p7 amount due from local banks 存放本港银行同业的款项
1us-ootsjP amount due to banks 银行同业的存款
c7mIwMhl~ amount due to banks abroad 海外银行同业的存款
n& Q{
[E amount due to holding companies 控股公司存款
*Z! #6(G amount due to local banks 本港银行同业的存款
Fi+v:L| amount due to outport banks 外埠银行同业的存款
bq/*99`` amount for note issue 发行纸币的款额
=@U~ sl [ amount of bond 担保契据的款额
7]t$t3I` amount of consideration 代价款额
x |
= amount of contribution 供款数额
Ht UFl amount of indebtedness 负债款额
};[~>Mzl amount of principal of the loan 贷款本金额
DGl_SMJb amount of rates chargeable 应征差饷数额
TSHsEcfO amount of share capital 股本额
cD&53FPXC amount of sums assured 承保款额
B w1ir amount of variation 变动幅度
TFbMrIF
amount of vote 拨款数额
eHCLENLmB amount payable 应付款额
G9 92{B amount receivable 应收款额
!/W[6'M#p Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{AbQaw analysis 分析
@EZ@X/8{& ancillary risk 附属风险
5Z]z ul@+* annual account 周年帐目；周年帐目报表；年度决算；年结
:- B,Q3d annual accounting date 年结日期
zY\pZG annual allowance 每年免税额；年积金；年度津贴；年津
0FrmZ$ annual balance 年度余额
/3F4t
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X\tE# c&K annual estimates 周年预算
5?+ECxPt annual fee 年费
/; ;_l2 t annual general meeting 周年大会
3okh'P%+ annual growth rate 年增率；每年增长率
gF( aYuk annual long-term supplement 长期个案每年补助金
-POV#1s annual pensionable emolument 可供计算退休金的年薪
|^K-m42 annual report 年报
(0jT#&# Annual Report on the Consumer Price Index 《消费物价指数年报》
D" ^4X'6 annual return 周年报表；周年申报表；每年报税表格
vd Fy}#X Annual Return Rules 《周年报表规则》
?;pw*s1Atz annual review of consumer prices 每年消费物价回顾
Q}GsCmt=)O annual roll-forward basis 逐年延展方式
Ca]+*Eb9z{ annual salary 年薪
R[Q`2ggG annual statement 年度报表；年度决算表
t|C p<k]B 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
RG [*:ReB9 annuitant 年金受益人
~Zb r7zVn annuity 年金
t\ J5np annuity contract 年金合约
M>+FIb( annuity on human life 人寿年金
& kKopJH antecedent debt 先前的债项
6 /^$SWd2 ante-dated cheque 倒填日期支票
',L>UIXw anticipated expenditure 预期开支
0 e 1W& anticipated net profit 预期纯利
SoZ$1$o2 anticipated revenue 预期收入
Mg? ^ 5`* anti-inflation measure 反通货膨胀措施
h2g|D(u) anti-inflationary stance 反通货膨胀立场
" >vxYi apparent deficit 表面赤字
$]IX11.m apparent financial solvency 表面偿债能力
4 .|-?qG apparent partner 表面合伙人
j4j %r( application for personal assessment 个人入息课税申请书
QXZjsa_| application of fund 资金应用
s`W\`w} application to release as liquidator and to destruct the books of accounts and documents
7`;55Se 申请免除清盘人职务及毁灭帐簿与文件
~kUdHne ( appointed actuary 委任精算师
(q'w"q j appointed auditor 委任核数师；委任审计师
KE3/sw0 appointed trustee 委任的受托人
G+N &(: appointer 委任人
yyke"D apportioned pro rata 按比例分摊
mM .-MIp apportionment 分配；分摊
{3@lvoDT Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
40}qf}8n t apportionment formula 分摊方程式
N S*e<9 apportionment of estate duty 遗产税的分摊
&z[39 Q{~ appraisal 估价；评估
?bwF$Ku appreciable growth 可观增长
O,(p><k$/ appreciable impact 显着影响
t_HS0rxG appreciable increase 可观增长
. #zmX\a appreciation 增值；升值
.v<c_~y appreciation against other currencies 相对其他货币升值
as T:/z0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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0VM > appreciation tax 增值税
VT1Nd appropriation 拨款；拨用；拨付
J(+I` appropriation account 拨款帐目
x&qC~F*QR% Appropriation Bill 拨款法案
Jolr"F? appropriation-in-aid system 补助拨款办法
rYUhGmg` approved assets 核准资产
^:g 8mt approved basket stock 认可一篮子证券
U$o\?4 approved budget 核准预算
%/KN-* approved charitable donation 认可慈善捐款
d#yb($HAJ approved charitable institution 认可慈善机构
MxMrLiqU6l approved currency 核准货币；认可货币
Lc ,te1 approved estimates 核准预算
S-{3'D[Nj approved estimates of expenditure 核准开支预算
F3*]3,&L approved overseas insurer 核准海外保险人
Q+(}n z4 approved overseas trust company 核准海外信托公司
0{bGV Lp approved pooled investment fund 核准汇集投资基金
ssVO+
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'`g #Zo approved provision 核准拨款
t5dk}sRF approved redeemable share 核准可赎回股份
=ML6"jr approved regional stock 认可地区性证券
K)5' Jp@ approved retirement scheme 认可退休金计划
4naL2 Y! approved subordinated loan 核准附属贷款
&9b sTm arbitrage 套戥；套汇；套利
[ iE% P^ arbitrageur 套戥者；套汇者
!~5;Jb>s[/ arbitrary amount 临时款项
&6%%_Lw$ arrangement 措施；安排；协定
1 FTxbw@ arrears 欠款
=C{)i@ + arrears of pay 欠付薪酬
_^cDB1I ? arrears of revenue 逾期未收税款；逾期未收的帐项
49b#$Xq articles of association 组织章程；组织细则；组织章程细则
s' \PU1{ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6u>${} ascertainment of profit 确定利润
bQG2tDvu[ "Asia Clear" “亚洲结算系统”
D 3 m4:z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.{+<o Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&oJ = Asian Development Fund [ADF] 亚洲发展基金
KKm &~^ c Asian dollar bond 亚洲美元债券
wYnsd7@I Asian dollar market 亚洲美元市场
J@RhbsZn Asian dollar rate 亚洲美元利率
/mLOh2 T Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
P/;sZo Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
:wiQ^ea asked price 沽盘；喊价；索价；卖方报价
zbsdK assessable income 应评税入息
y/t{*a
assessable loss 应评税亏损
y.6D Z assessable profit 应评税利润
vto^[a6? assessable value 应评税值
>?iL_YTX assessed profit 估定利润
ceN*wkGyB assessed value 经评估价值
emp*j@9 assessment 评税；评定；估价；评税单
a4HUP* assessment number 评税编号；估价编号
6XyhOs %/ assessment of additional tax 补加税评税
}RX[J0Prq~ assessment of performance 业绩评估；实绩评价
L&3Ak}sh Assessor 评税主任
&Rw4 ub3 asset price bubbles 资产价格泡沫
p/jC}[$v asset-backed securities 具资产保证的证券
!yAlb#yu assets accretion 资产增值
0ut/ ' )[ assets and liabilities 资产与负债
$$7Mq*a> assets betterment statement 资产递增表；资产改进表
1eue.iuQ assets lending 实物放款；有抵押贷款
' b41#/- assets of the company passing on the death 死者去世时转移的公司资产
9W3zcL8 assets pledged as security for liabilities 用作负债抵押的资产
wc7gOrPpm assets portfolio 资产投资组合
L{ y%\:] assets price 资产价格
u 0M[B7Q assets quality 资产质素
~#/NpKHT@A assets realization 资产变现
J})G l assets refinancing arrangement 资产再集资安排
<SeK3@G i assets securitization 资产证券化
=0,:w(Sb! assets situated outside Hong Kong 在香港以外地方的资产
v'`VyXetl assets stripping 削减资产；拆卖资产
)cnH %6X assets value 资产值
2pR+2p ` assignee 承让人
`I|$U)' assignment 转让；转让书；转让契
(V2~txMh assignment of interest 权益转让
K=|x"6\ assignment of letters patent and trade mark 专利证书及商标转让
e1$T%?(&[ assignment of property 物业转让；物业转让书
GSzb assignment right 转让权
7: 7i}`O assignor 转让人
bup)cX^ associate 有联系的人；有关连人士；相联者；合伙人；联系人
Db"jzMW. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
vmW > $P associate member 附属会员
yVQ0;h associated body corporate 相联法人团体
IC& >PwXb associated company 相联公司；联属公司
(> O'^W\3p associated corporation 相联法团
l-` M
9# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'Rbv3U 公认会计师公会〔英国〕
+&?#Gdb Association of Futures Exchange Brokers 香港期货经纪协会
? .1yNO*s Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#- S%aeB association of underwriters 承保人组织
wLn,x;;< assumption of control 接管
M*M,Z assurance 担保；保险；转易；转易书
ykFm$ 0m+I assurance of interest 权益的转易
]PWK^-4P at 19XX price 按一九ＸＸ年价格计算
)kLTyx2& at a discount 按赔价计算；按贴水价格计算；打折扣
K
q;X(&Z at a premium 按溢价计算；按升水价格计算
v@_}R_pX at call 通知付款；按通知
D@9adwQb at constant market price 按固定市价计算
)+;Xfftz at constant price 按固定价格计算
W"j&':xD at cost 按成本计算
; S
Re` at current market price 按当时市价计算；按现时市价计算
(+SfDL$m at current price 按当时价格计算；按现时价格计算
:x"Q[0 79 at factor cost 按要素成本计算；按生产要素成本计算
b CWSh~ at money-of-the-day price 按付款当日价格计算
* E $& at or better 按指定或较佳价位〔买卖指令〕
38<!Dt+S(, at par 按面值计算；平价
xgsE JE at sight 见票即付
fuRCM^U( at the close 按收市盘
IM-O<T6r[N at the opening 按开市盘
;2Aqztp attestation 见证；见证条款
$oF0[ }S at-the-money option 平价期权
{8b6M attorney 受权人；受托代表人
V~nqPh!Jc attornment 新拥有人承认书
^{f ^%)X attributable profit 可归属利润
"^/3 ?W > attributable share value 可归属股份价值
U ^aMh- Auckland Stock Exchange 奥克兰证券交易所
7p"4rL auction 拍卖
'3B"@^] auctioneer 拍卖商
ft | W audit 审计；核数
p6)Jzh_/ Audit Commission 审计署
] 70V Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
)4h4ql W 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〕
mn5 y]:;` audit review 帐目审查
Rr>nka)U Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
< cNJrer audited account 审计帐目；经审计的帐目
L\)GPTo!x audited annual account 经审计的周年帐目
Y!!w*G9b audited balance sheet 经审计的资产负债表
PfF5@W;E; auditor 核数师；核数主任；审计师
!2 YvG%t^6 auditor's certificate 核数师证明书；审计师证明书
3a|I | NP auditor's report 核数师报告；审计师报告
-^C^3 pms Aussie bond 澳元债券
be^+X[ austerity budget 紧缩预算
-zn$h$N4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*@; Pns]L- Australia All Ordinaries Index 澳洲所有普通股票指数
),DL rGOl Australian Dollar [AUD] 澳元
{tE9m@[AF Australian Options Market 澳大利亚期权市场
CKB~&>xx Australian Securities Commission 澳洲证券事务监察委员会
Ql 2zC9C Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[g<rzhC~= Australian Stock Exchange 澳大利亚证券交易所
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O:Y?Wq^ Austrian Schilling [ATS] 奥地利先令
ks 3y dHe` authentication 认证；鉴证
B!J~ t8 authority to purchase 委托购买证；委购书
3^!Y9$y1 authorization 认可；核准；授权；授权书
l~",<bTc authorization by direction 指示授权
hj4!* c authorization by instruction 指令授权
5~,usA * authorization by warrant 令状授权
aK|], L authorization of unit trust 单位信托的认可
,)u1r3@I^ authorized agent 指定代理人
_ tba:a( authorized capital 法定资本
92F 9)S{" authorized clerk 出市员
:'6vIPN5 authorized dealer 认可交易商
KE$ I!$zO authorized financial institution 认可财务机构
9(-f)$u authorized fund 认可基金
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@8+_ authorized fund house 获授权的基金公司；认可基金公司
t=(d, kf authorized institution 认可机构
CdZS"I authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
g
\;,NW^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:{ 8,O- authorized insurer 获授权保险人；获认可承保人
8uh^%La8b. authorized investment 特准投资项目
,8Eg/ authorized person 获授权人
k-CW?= authorized representative 获授权代表
lE=&hba authorized share capital 法定股本
dbe\ YE automated quotation system 自动报价系统
2E 0A` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Z;'5A2 自动交易系统〔香港期货交易所有限公司〕
{TOz}=R"3h automatic adjustment mechanism 自动调整机制
@~ 6,8 nQ automatic adjustment system 自动调整系统
>;^t) 6 Automatic Clearing House 自动票据交换所
/#Fz
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Y| X!da/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
(&o|}"kRq automatic teller machine [ATM] 自动柜员机
w ]%EJ|' autopay 自动转帐
[ 8 I*lsS available assets 可用资产
td!YwN* available fiscal reserve 现存财政储备
0bz':M#k & available profit 可用利润
>~}}*yp Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
eeVz Oq( average 平均；平均数；海损
Tx A%{0 average basic salary 平均基本薪金
;{j@ia average consumer expenditure 平均消费开支；一般消费开支
DeK&_)g| Z average cost 平均成本
OCN:{ average cost of land production 增辟土地平均成本
tO}Y=kZa{ average daily turnover 平均每日成交额
MkK6.qV\z
average daily wage rate 平均每日工资率
r-e-2y7 average expenditure pattern 平均开支模式
s=8$h:^9> average growth rate 平均增长率
16-1&WuY@ average net fixed assets 固定资产平均净值
!n^7&Y[N; average of relatives 相对价格平均数
z( dDX%k@ average price 平均价格
nvInq2T 1 average propensity to consume 平均消费倾向；一般消费倾向
,R$U(,>_0 average propensity to save 平均储蓄倾向；一般储蓄倾向
\Dx5= Lh average rate 平均率
GeFu_7u!| average revenue 平均收入；平均收益
U-.A+#<IT9 average stock 平均库存；平均存货
hd>_K*oH average yearly rent 平均年租
/A82~ avoidance of double taxation 避免双重课税
W F_24Mw avoidance of tax 避税
