A:
R ks3L A share Ａ股；甲类股份
wec |~Rc- abatement of tax 减税；减扣免税额
GlDl0P,*r ABN AMRO Bank N.V. 荷兰银行
NA,)FmQjk above-the-line expenditure 线上项目支出；经常预算支出
~6nq$( # above-the-line receipt 线上项目收入；经常预算收入
o
<lS9 0J ABSA Asia Limited 南非联合亚洲有限公司
p& > z=Z* absolute change 绝对数值变更
r9/PmZo4x absolute expenditure 实际开支
nnU
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OG_2k3v absolute interest 绝对权益
x. 7Ln9 absolute order of discharge 绝对破产解除令
!9l
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J`ia6fy.I absolute value 实值；绝对值
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j7i#o absolutely vested interest 绝对既得权益
su}>
>07 absorbed cost 已吸收成本；已分摊成本
pZ /aZg1Ld absorption 吸收；分摊；合并
(R*K)(Nw[ absorption rate 吸收率；摊配率；分摊率
4Lx#5}P ACB Finance Limited 亚洲商业财务有限公司
0R,?$qM\ acceptable form of reciprocity 合理的互惠条件
oEE*H2l\ acceptable rate 适当利率；适当汇率
)g9&fGYf acceptance agreement 承兑协议
ZPWY0&9 acceptance for honour 参加承兑
'dYjbQ}~; acceptor 承兑人；接受人；受票人
AvdxDN acceptor for honour 参加承兑人
Gxu&o%x [ accident insurance 意外保险
"8wRx Dr+ Accident Insurance Association of Hong Kong 香港意外保险公会
CU gXpU* accident insurance scheme 意外保险计划
^w.x~#zI accident year basis 意外年度基准
SF2A?L?}+ accommodation 通融；贷款
>OVi{NyT accommodation bill 通融票据；空头票据
)cn B>Qul accommodation party 汇票代发人
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6LRI~*F= 3 account book 帐簿
&B\tcF account collected in advance 预收款项
!8^:19+ account current book 往来帐簿
L;=:OX 0 account of after-acquired property 事后取得的财产报告
$ Scb8< account of defaulter 拖欠帐目
76a+|TzR account payable 应付帐款
Be+CV">2 account payee only [A/C payee only] 只可转帐；存入收款人帐户
E(A7D XzbR account receivable 应收帐款
"Zd4e2>{M\ account receivable report 应收帐款报表
pqO} =*v@ account statement 结单；帐单；会计财务报表
:1"{0 gm account title 帐户名称；会计科目
R{.5Z/Vp6E accountant's report 会计师报告
|?6r&bT Accountant's Report Rules 会计师报告规则
euO!+ 9p accounting and auditing procedure 会计与审计程序；会计与核数程序
W!pLk/|ls Accounting Arrangements 《会计安排》
Ym+k \h accounting basis 会计基础
/NCEZ@2BN, accounting by Official Receiver 破产管理署署长呈交的帐目
qepsR/0M Accounting Circular 《会计通告》
fyIL/7hzf4 accounting class 会计类别
8jW{0&ox) accounting date 记帐日期；会计结算日期
6Clxe Lk accounting for money 款项核算
[OBj2= Accounting Officer 会计主任
/%Lj$]S7[4 accounting period 会计报告期；会计期
z "8%W?o> accounting policy 会计政策；会计方针
ucQ2/B#'4l accounting practice 会计惯例
YXxaD@ accounting principle 会计准则
u"r~5 accounting record 会计记录
4*W ??(=j accounting report 会计报告
U.<';fKnT Accounting Services Branch [Treasury] 会计事务部〔库务署〕
<@xp. Y Accounting Society of China 中国会计学会
=vLe OX accounting statement 会计报表
.|XIF accounting system 会计制度；会计系统
%E Jv!u*- accounting transaction 会计事项；帐务交易
So?SBh1C accounting treatment 会计处理
@0A7d
$J( accounting year 会计年度
~Twjc I */ accretion 增值；添加
u5^fiw]C accrual 应计项目；应累算数目
4VINu 9\V accrual basis 应计制；权责发生制
8#NtZ accrual basis accounting 应计制会计；权责发生制会计
Ovh
accrue 应累算；应计
&3l g\&" accrued benefit 应累算利益
,-^Grmr4M accrued charges 应计费用
q
y73 accrued cumulative preference share dividend 应累算的累积优先股股息
(3YCe { accrued expenses 应累算费用
H%NI dgo} accrued interest payable 应付利息；应计未付利息
'&,$"QXwE accrued interest receivable 应收利息；应计未收利息
f$$l,wo accrued right 累算权益
n[ip'*2L accruing profit 应累算的利润
VAf"B5 R accumulated fiscal reserve 累积财政储备
, 2T&33m
accumulated profit 累积利润；滚存溢利
=?>f[J5 accumulated reserve 累积储备
@~% R%Vu accumulation of surplus income 累积收益盈余
HbQ `b acquired assets 既得资产
aP^,@RrL acquisition 收购；购置；取得
ve[` 0 acquisition cost 购置成本
} eh<F^ acquisition expenses 购置费用
/tI8JXcUK acquisition of 100% interest 收购全部股权
,K=\Y9l3 acquisition of control 取得控制权
_4F(WC co acquisition of fixed assets 购置固定资产
[ sJ f)< acquisition of shell “买壳”
Wr H7tz acquisition price 收购价
]vRte!QJ; act of God 天灾
A g =>F5 acting partner 执事合伙人
Jm&7&si7 active market 买卖活跃的市场；交投畅旺的市场；旺市
`Yn:fL7S active partner 积极参与的合伙人
rZ`ob x \S active trading 交投活跃
% PozxF: actual circulation 实际流通
$5kb3x<W actual cost 实际成本
Rd~-.&
actual expenditure 实际开支；实际支出
=.`(KXT actual income 实际入息；实际收入；实际收益
Oz(0$c actual market 现货市场
ZHT_o\ actual price 现货价；实际价格
5v6 x actual profit 实际利润
vAWJP_ ;J actual quotation 实盘；实际价位；实际报价
d-Vttxa6 actual year basis 按实际年度计算
`|?K4<5| actuals 实货
vY Q0 e:P actuarial investigation 精算调查
l,j7I3&~% actuarial principle 精算原则
A+P9M \u. actuarial report 精算师报告
AjBwj5K Actuarial Society of Hong Kong 香港精算学会
F]]1>w*/0 actuarial valuation 精算师估值
?O3E.!Q| actuary 精算师
{FRUB(68b ad referendum agreement 暂定协议；有待覆核的协定
K ZoI jK] ad valorem duty 从价税；按值征税
ybLl[K(D= ad valorem duty system 从价税制
&Omo\Oq&W> ad valorem fee 从价费
Q@]~O- ad valorem tariff 从价关税
pQv`fr= additional allowance 额外免税额
ML wh&I9) additional amount for unexpired risk 未过期风险的额外款额
Fy:CG6@X additional assessable profit 补加应评税利润
j}9][Fm1* additional assessment 补加评税
3
RB+ additional commitment 额外承担
FW* k O additional commitment vote 额外承担拨款
N{oi }i6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
UrtA]pc3L additional dependent parent allowance 供养父母额外免税额
fz/Ee1T\ additional provision 额外拨款
cbe&SxJ additional stamp duty 附加印花税
We%HdTKT additional tax 补加税罚款；补加税款
sG-$d\
1d Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ay~c@RXW adjudged bankrupt 被裁定破产
<ZmC8&Uo adjudicated bankrupt 裁定破产人
co !o+jP adjudication fee 裁定费；评定印花税额手续费；评估契据费
P5$d#Y(= adjudication of bankruptcy 裁定破产；宣告破产
y04md A6< adjudication of insolvency 裁定无力偿还债务
Y9V%eFY5E adjusted actual 经调整的实数；调整后的实数
yM* CA,(c adjusted current assets 经调整的流动资产；调整后的流动资产
WcRTv"4& adjusted figure 经调整的数字；调整后的数额
QuFzj`( adjusted liabilities 经调整的负债；调整后的负债
d^uE 4F} adjusted loss 经调整的亏损；调整后的亏损
_0HCtx ; 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
=VA5!-6<Uq adjusted profit 经调整的利润；调整后的利润
>ZRCM adjusted surplus 经调整的盈余额；调整后的盈余额
HC1jN8WDY adjusted value 经调整的价值；调整后的价值
`D
*U@iJ adjustment 调整；修订；理算〔保险〕
Xn:5pd;?B6 adjustment centre 调剂中心
'7BJ . adjustment lag 调整过程的时间差距；调整时差
|#OMrP+o i adjustment mechanism 调整机制
[[vu#' bc adjustment of loss 亏损调整
Y dgDMd-1 adjustment process 调整过程；调整程序
".0~@W0 adjustment range 调整幅度
m .:2G administered exchange rate 受管制汇率
@:2<cn` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
k@}?!V*l administration expenses 行政费用
1=U(ZX+u administration fee 手续费；行政费
o 8fB administration in bankruptcy 破产管理
?HD
eiJ kX administration order 遗产管理令
<V`1?9c7D1 administrator 管理人；遗产管理人
{TmrWFo administrator of the estate 遗产管理人
i^<P@ |q admission of debt 债项承认书
&\n<pXQ admission of proof 接纳债权证明
RC[mpR ;2 advance 放贷款项；垫付款项；预支款项；预付款项
/R/\>'{E&c advance account 暂支帐目；预付款帐户
FCr^D$_w advance compensation 预付补偿金
dWR-}> advance from shareholder 股东垫款
_1>Xk_ advance pending reimbursement 预支以待日后付还
8%+F .r advanced economy 先进经济体系
kdq<)>" advancement 预付；预付财产
$m
hIX A. advances warrant 垫款令
k 4HE'WY advancing 贷出
f0^;*Y adverse balance 逆差
{pWb*~!k adverse exchange 逆汇
1\t# *N advertisement addressed to shareholders 在报章刊登的致股东通告
r%:Q (| v? advice for collection 托收通知书
,0pCc< advice of drawing 提款通知书；汇票通知书
4J~ ZZ advice of payment 付款通知
t [r<&1[ & Advisory Committee [Securities and Futures Commission]
L- '{ 谘询委员会〔证券及期货事务监察委员会〕
pq T+lai)# Advisory Committee on Diversification 经济多元化谘询委员会
LMGo8%2I affidavit 誓章；遗产申报誓章
V/t/uNm affidavit of no receipt 述明无收款的誓章
og?>Q i Tr affiliate 联号；联营公司；附属公司
e> zv+9'Q affiliated company 附属公司；联号；联营公司
_ArN[]Z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Tr6J+hS affordability 负担能力
vC
[uEx: African Development Bank [AfDB] 非洲开发银行
NMy+=GZu^ after-acquired property 事后取得的财产
RV=Z$ after-hours dealing 市后交易
#9/^) ^k after-tax profit 税后盈利；税后利润；税后溢利
)%zOq:{\5 agency agreement 代理协议
u4KP;_,m agency expenses 代理机构的开支
78MQ oG< agency fee 代理费
RE<s$B$[ Agency Law 《代理法》
uHQf <R$: agent 代理人；承销人
id?B<OM agent of company 公司代理人
c/'Cju W agent's fee 代理人费；经纪费
<Pnz$nH:e aggregate 总计；总数；总体数字
.7K<9K +P aggregate amount 总款额；总额
fep8hf B; aggregate assets and liabilities 总体资产与负债
>^Z==1 aggregate at constant price 按固定价格计算的总体数字
e[($rsx aggregate demand 总需求
b%TLvV 9F aggregate gross position 总持仓量
}o:sU^Pwa aggregate limit 总限额
\i.Yhl:O aggregate of salaries tax 合计薪俸税
=jWjUkm2 aggregate performance 总体表现；总体业绩
dR GgiQO aggregate supply 总体供应
3;'R F#VL aggregate surplus 总盈余
+oRBSAg - aggregate total 整体总额
GF/!@N aggregate value 总值；合计价值
6>d0i
S@R aggregated basis 合计基准
\:5 M0 aggregated net chargeable income 合计应课税入息实额
1"fbQ^4` aggregation 合并计算；合计；总和
[dIlt"2fV aggregation of incomes of husband and wife 夫妇入息合并计算
z#u<]] 5 aggregation of property 财产的总和
KmX?W/%R agio 差价；贴水
aWk1D. 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》
*>,# 'C2 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
K)&oDw k 《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》
+ d 289" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
wgcKeTD9 《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》
\(4kEB2s$ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
\1f&D!F]b 《香港政府和大韩民国政府关于相互促进和保护投资协定》
XNaiMpp' agreement for a settlement 授产协议
Ch0t' agreement for assignment 转让协议
G|+naZ agreement for sale 售卖协议；买卖协议
P/Zp3O H agreement for sale and purchase 买卖协议
7f_tH_( agreement for the payment of interest 支付利息协议
]1dnp ]r agreement for the repayment of money 还款协议
u d$*/ )/ agreement of reinsurance 再保险协议
5 `A^"}0 Agricultural Bank of China 中国农业银行
&<$YR~g5j$ air passenger departure tax 飞机乘客离境税
&Ndq ^!e Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
w(cl,W/w airport tax 机场税
*Hed^[sO alcohol duty 酒精税
oaGpqjBGQ alienation 让与；让渡；转让
9*CJWS ; alimony 生活费；赡养费
jA,| .P> All Ordinaries Index [AOI] 所有普通股指数
`Qxdb1>mjY all risks 全险；综合险
ATkx_1]KM- All Sales Record for Stock Market 《股票市场成交报告》
!K8V":1du# Allied Capital Resources Limited 新联财务有限公司
"]kq,j^] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
.]y"04@] allocation letter 拨款信件
>,A&(\rO allocation of fund 分配款项；预留款项
LG:Mksd8=4 allocation of profit 利润分配；溢利分配
Y u e# allocation warrant 拨款令
BW5! @D2 allotment 分配；配股
p`T,VU&. allotment notice 股份配售通知；配股通知
gK",D^6T*Y allotment of shares 股份分配
4) z* Vux allowable 可获宽免；免税的
nmy!.0SQ- allowable business loss 可扣除的营业亏损
cM;,n X %/ allowable expenses 可扣税的支出
PsOu:`=r allowance 免税额；津贴；备抵；准备金
N*6lyFcg allowance for debts 债项的免税额
WX}pBmU allowance for depreciation by wear and tear 耗损折旧免税额
`#y?:s ]e allowance for funeral expenses 殡殓费的免税额
} U_z XuUz allowance for inflation 为通货膨胀而预留的款项；通胀准备金
"[Hn G(gA allowance for repairs and outgoings 修葺及支出方面的免税额
!UF (R^ allowance to debtor 给债务人的津贴
&A)u!l Ue alteration of capital 资本更改
]h 4r@L3 alternate trustee 候补受托人
c FV3 amalgamation 合并
*sYvV, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"Wn8}T* ambit of charges 征税范围；收费范围
]>H'CM4JR amended valuation 经修订的估值
D?`| `Mu American Commodities Exchange 美国商品交易所
"D[/o8Hk American Express Bank Limited 美国运通银行
xk@fBa } American Stock Exchange 美国证券交易所
&+Yoob]P amortization 摊销
Lf0Wc '9{ amount due from banks 存放银行同业的款项
:7 OhplI amount due from banks abroad 存放海外银行同业的款项
#J|DW C!#d amount due from holding companies 控股公司欠款
] ^BgSC amount due from local banks 存放本港银行同业的款项
Msl8o
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`2PvE4]%p amount due to banks abroad 海外银行同业的存款
xQ ~N1Y2W amount due to holding companies 控股公司存款
l2
mO{'|C amount due to local banks 本港银行同业的存款
\>l DM amount due to outport banks 外埠银行同业的存款
"c*&~GSE4 amount for note issue 发行纸币的款额
o~tL;(sz amount of bond 担保契据的款额
# "KaRh amount of consideration 代价款额
GPLq$^AH amount of contribution 供款数额
}& Kl)2:O amount of indebtedness 负债款额
fYUbr"Oe amount of principal of the loan 贷款本金额
CaqqH`/E4 amount of rates chargeable 应征差饷数额
/ &#b*46 amount of share capital 股本额
hB??~>i3 amount of sums assured 承保款额
^<w3i?KPW amount of variation 变动幅度
qfa[KD)!aB amount of vote 拨款数额
}4XXNY H amount payable 应付款额
x
A"V!8C amount receivable 应收款额
U8GvUysB! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
st-I7K\ v analysis 分析
vR?E'K 3 ancillary risk 附属风险
FC
}r~syqA annual account 周年帐目；周年帐目报表；年度决算；年结
m 7/b.B} annual accounting date 年结日期
gQ=l\/ H annual allowance 每年免税额；年积金；年度津贴；年津
*28:|blbL annual balance 年度余额
y7/=-~ annual disposable income 每年可动用收入
yR4++yk annual estimates 周年预算
#xfPobQ>il annual fee 年费
Wk-jaz annual general meeting 周年大会
=At)?A9[ annual growth rate 年增率；每年增长率
|$ &v) annual long-term supplement 长期个案每年补助金
F |^tRL- annual pensionable emolument 可供计算退休金的年薪
3&"+)*/ m annual report 年报
|7@@~|A Annual Report on the Consumer Price Index 《消费物价指数年报》
@@} ]qT* annual return 周年报表；周年申报表；每年报税表格
zIy&gO X Annual Return Rules 《周年报表规则》
53O}`xX!6 annual review of consumer prices 每年消费物价回顾
|eEXCn3{ annual roll-forward basis 逐年延展方式
ve@E.` annual salary 年薪
F%`O$uXA annual statement 年度报表；年度决算表
M:d }
P 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
2 3*OuY annuitant 年金受益人
/\d@A B^5I annuity 年金
]=?.LMjnH annuity contract 年金合约
`i{p6-U3 annuity on human life 人寿年金
WI \jm&H r antecedent debt 先前的债项
#kRt\Fzq ante-dated cheque 倒填日期支票
L#Rj~&U anticipated expenditure 预期开支
I/Q~rVt anticipated net profit 预期纯利
j+NsNIJq anticipated revenue 预期收入
9/$Cq anti-inflation measure 反通货膨胀措施
]y ~"M anti-inflationary stance 反通货膨胀立场
R-OQ(]<* apparent deficit 表面赤字
GyLp&aa apparent financial solvency 表面偿债能力
X^7n/|%*. apparent partner 表面合伙人
2"8qtG`Et application for personal assessment 个人入息课税申请书
C 1po]Ott* application of fund 资金应用
MD>xRs application to release as liquidator and to destruct the books of accounts and documents
<P0&!yN 申请免除清盘人职务及毁灭帐簿与文件
{q.|UCg[L appointed actuary 委任精算师
$64sf?aZ># appointed auditor 委任核数师；委任审计师
ma e@L appointed trustee 委任的受托人
%eW2w@8] appointer 委任人
=.2)wA"e' apportioned pro rata 按比例分摊
wrAc VR apportionment 分配；分摊
nZ 8jBCh Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
JGQ )/( apportionment formula 分摊方程式
Fr)6<9%xVm apportionment of estate duty 遗产税的分摊
@H61 ^K< appraisal 估价；评估
aqKrf(Rv appreciable growth 可观增长
!;E{D appreciable impact 显着影响
tqzr + appreciable increase 可观增长
iG+=whvL appreciation 增值；升值
xaNM?]% appreciation against other currencies 相对其他货币升值
k]~|!` appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Q&8epO |J appreciation tax 增值税
* \%b1 appropriation 拨款；拨用；拨付
b{a\j% appropriation account 拨款帐目
>N-l2?rE Appropriation Bill 拨款法案
!a^'J bb appropriation-in-aid system 补助拨款办法
$aDkZ j approved assets 核准资产
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`$^V approved basket stock 认可一篮子证券
.wf$]oQQ approved budget 核准预算
C(&3L[ approved charitable donation 认可慈善捐款
<Y+>a#T approved charitable institution 认可慈善机构
M s Q=1 approved currency 核准货币；认可货币
) uC5 approved estimates 核准预算
F Zx.Yuv approved estimates of expenditure 核准开支预算
!XQ)>T^G5 approved overseas insurer 核准海外保险人
U? A3> approved overseas trust company 核准海外信托公司
Huf; A1. approved pooled investment fund 核准汇集投资基金
S#N4!" approved provident fund scheme 认可公积金计划
Jp-6]uW approved provision 核准拨款
csj 4?]gI approved redeemable share 核准可赎回股份
jO}<W 1qy approved regional stock 认可地区性证券
2-beq <I approved retirement scheme 认可退休金计划
|[X-i["y approved subordinated loan 核准附属贷款
bFsJqA.A arbitrage 套戥；套汇；套利
Ti $_V_ arbitrageur 套戥者；套汇者
i yP0;$ arbitrary amount 临时款项
/A93mY[ arrangement 措施；安排；协定
Ue(\-b\) arrears 欠款
Eg4_kp0Lq arrears of pay 欠付薪酬
wW |[Im& arrears of revenue 逾期未收税款；逾期未收的帐项
`u$lSGl articles of association 组织章程；组织细则；组织章程细则
+ I4s 0 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
.x][ _I > ascertainment of profit 确定利润
4ZtsLMwLD "Asia Clear" “亚洲结算系统”
f}c C nJK Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^1;Eq>u Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
aRcVoOq Asian Development Fund [ADF] 亚洲发展基金
]K|td)1X Asian dollar bond 亚洲美元债券
p{[(4}ql Asian dollar market 亚洲美元市场
eu0j jeB Asian dollar rate 亚洲美元利率
nx@,oC4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
`_!R;f Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
R})b%y`] asked price 沽盘；喊价；索价；卖方报价
B :#9 assessable income 应评税入息
nJY3 1(p assessable loss 应评税亏损
Zw_'u=r
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?d8 assessable value 应评税值
"mc ] ^ O assessed profit 估定利润
6/.cS4 assessed value 经评估价值
\ {;3 '< assessment 评税；评定；估价；评税单
IGF25-7B assessment number 评税编号；估价编号
f"t+r
/d assessment of additional tax 补加税评税
0A' )zKik assessment of performance 业绩评估；实绩评价
Z31a4O Assessor 评税主任
, FR/X/8 asset price bubbles 资产价格泡沫
</D )i asset-backed securities 具资产保证的证券
f7:}t+d assets accretion 资产增值
]nq/y AF% assets and liabilities 资产与负债
$8`" assets betterment statement 资产递增表；资产改进表
{!^0j{T assets lending 实物放款；有抵押贷款
W~/{ct$Y assets of the company passing on the death 死者去世时转移的公司资产
e*M-y C assets pledged as security for liabilities 用作负债抵押的资产
WJy\{YAG assets portfolio 资产投资组合
H7}f[4S% assets price 资产价格
( e4 #9 assets quality 资产质素
009Q#[A assets realization 资产变现
/xCX. C assets refinancing arrangement 资产再集资安排
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assets securitization 资产证券化
+#9 4 X)* assets situated outside Hong Kong 在香港以外地方的资产
f ([d/ assets stripping 削减资产；拆卖资产
w%- S5 # assets value 资产值
Mb-AzGsV assignee 承让人
ATjE8!gO! assignment 转让；转让书；转让契
U04&z 91" assignment of interest 权益转让
lYS*{i1^ ' assignment of letters patent and trade mark 专利证书及商标转让
.mplML0oW assignment of property 物业转让；物业转让书
kAq#cLprG assignment right 转让权
eV j7%9 assignor 转让人
Sl'{rol '
associate 有联系的人；有关连人士；相联者；合伙人；联系人
Z29aRi Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
hGRHuJ associate member 附属会员
Z=oGyA associated body corporate 相联法人团体
v1p^=" IHI associated company 相联公司；联属公司
t \-|J SZ associated corporation 相联法团
0cq<!{ d Association of Chartered Certified Accountants [ACCA] [United Kingdom]
|)S*RQb\ 公认会计师公会〔英国〕
9I(00t_ Association of Futures Exchange Brokers 香港期货经纪协会
F>eo.|' Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<GLn!~Px@5 association of underwriters 承保人组织
gt\kT n." assumption of control 接管
gux? P2f assurance 担保；保险；转易；转易书
+[}<u- - assurance of interest 权益的转易
AWi+xo| at 19XX price 按一九ＸＸ年价格计算
@@ cc /S at a discount 按赔价计算；按贴水价格计算；打折扣
EI496bsRHm at a premium 按溢价计算；按升水价格计算
Yr[& *>S at call 通知付款；按通知
vU$n*M1`$ at constant market price 按固定市价计算
BZ(I]:oDL at constant price 按固定价格计算
^bq,+1;@Q at cost 按成本计算
tG~[E,/` at current market price 按当时市价计算；按现时市价计算
W}#n .c4+ at current price 按当时价格计算；按现时价格计算
sG\K$GP! at factor cost 按要素成本计算；按生产要素成本计算
u<4bOJn({ at money-of-the-day price 按付款当日价格计算
OY2u,LF9H at or better 按指定或较佳价位〔买卖指令〕
Ss_}@p ^ at par 按面值计算；平价
e;2A{VsD8 at sight 见票即付
mtdy@=?1Y at the close 按收市盘
<W+9 h0c at the opening 按开市盘
~/XDA:nfL: attestation 见证；见证条款
L|B! ]} at-the-money option 平价期权
X4{<{D`0t8 attorney 受权人；受托代表人
}F"98s W attornment 新拥有人承认书
z#1"0Ks&P attributable profit 可归属利润
xsiJI1/68 attributable share value 可归属股份价值
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mn Auckland Stock Exchange 奥克兰证券交易所
~+ 9v z auction 拍卖
=T\=,B auctioneer 拍卖商
O<E8,MCA[a audit 审计；核数
.(3ec/i4CF Audit Commission 审计署
G4&?O_\; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
=3`| D0E 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
"YW Z&_n** audit review 帐目审查
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9p Q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
%ZX9YuXQ audited account 审计帐目；经审计的帐目
Y B,c =Wx audited annual account 经审计的周年帐目
@_7rd audited balance sheet 经审计的资产负债表
n oM=8C&U auditor 核数师；核数主任；审计师
pb)kN% auditor's certificate 核数师证明书；审计师证明书
tP"6H-)X& auditor's report 核数师报告；审计师报告
v5@M 34 Aussie bond 澳元债券
P$Oj3HD LM austerity budget 紧缩预算
p aLPC&G Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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w"{8laB Australia All Ordinaries Index 澳洲所有普通股票指数
Z4rk$K'=1w Australian Dollar [AUD] 澳元
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4Kh Australian Options Market 澳大利亚期权市场
/'5d0' ,M Australian Securities Commission 澳洲证券事务监察委员会
/ |<S D.: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
>]_^iD]*t Australian Stock Exchange 澳大利亚证券交易所
l1KgPRmEP Austrian Schilling [ATS] 奥地利先令
:`Ut.E~. authentication 认证；鉴证
e([> sAx!1 authority to purchase 委托购买证；委购书
=5Nh}o(l? authorization 认可；核准；授权；授权书
&1R#!| h1W authorization by direction 指示授权
gPb.%^ p authorization by instruction 指令授权
k!} (a0h authorization by warrant 令状授权
"|[9 Q? authorization of unit trust 单位信托的认可
ZWo~!Z [Y authorized agent 指定代理人
>TY;l3ew authorized capital 法定资本
1dw{:X=j authorized clerk 出市员
cz{`'VN}` authorized dealer 认可交易商
elQjPv b authorized financial institution 认可财务机构
dH
PvVe/ authorized fund 认可基金
T!ZjgCY} authorized fund house 获授权的基金公司；认可基金公司
Sk/@w[ authorized institution 认可机构
2 l+L96 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
s)`( @"{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
u}|v;:|j authorized insurer 获授权保险人；获认可承保人
M\a{2f7'n authorized investment 特准投资项目
X% j`rQk` authorized person 获授权人
)Uy% iE* authorized representative 获授权代表
@uCi0P t authorized share capital 法定股本
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FMf3 automated quotation system 自动报价系统
Wc2&3p9 c Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
PA
?2K4 自动交易系统〔香港期货交易所有限公司〕
r KUtTj automatic adjustment mechanism 自动调整机制
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_6j@?u automatic adjustment system 自动调整系统
wT\BA'VQ Automatic Clearing House 自动票据交换所
|-b \N6
} automatic exchange rates accumulation system 自动化汇率累集系统
#Iv KI+" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
'ia-h7QWS automatic teller machine [ATM] 自动柜员机
xc 1d[dCdp autopay 自动转帐
S.~L[iLc available assets 可用资产
#e-K It available fiscal reserve 现存财政储备
rz IWQFv available profit 可用利润
5L[imO M0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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k average 平均；平均数；海损
Nh }-6|M average basic salary 平均基本薪金
T` h%=u|D average consumer expenditure 平均消费开支；一般消费开支
j \jMN*dmV average cost 平均成本
R}gdN-941 average cost of land production 增辟土地平均成本
%%}l[W average daily turnover 平均每日成交额
,"is%O. average daily wage rate 平均每日工资率
|ugdl|f average expenditure pattern 平均开支模式
x\8g ICf average growth rate 平均增长率
9 d a=q average net fixed assets 固定资产平均净值
{ l,&F+W$C average of relatives 相对价格平均数
m;l[flQ~ average price 平均价格
<q$Tk , average propensity to consume 平均消费倾向；一般消费倾向
5?SE?VC=t average propensity to save 平均储蓄倾向；一般储蓄倾向
pI-Qq%Nwt average rate 平均率
@3KSoA"^ average revenue 平均收入；平均收益
f?tU5EX average stock 平均库存；平均存货
"h_f- vP average yearly rent 平均年租
lf >d{zd5 avoidance of double taxation 避免双重课税
nMzt_Il I avoidance of tax 避税
