A:
d<_NB ]V&F A share Ａ股；甲类股份
;raz6DRO abatement of tax 减税；减扣免税额
Jxn3 $ ABN AMRO Bank N.V. 荷兰银行
">4PePt.n above-the-line expenditure 线上项目支出；经常预算支出
"0b?+ 3_{G above-the-line receipt 线上项目收入；经常预算收入
:b <KX%g ABSA Asia Limited 南非联合亚洲有限公司
<_>.!9q absolute change 绝对数值变更
ia_Z\q absolute expenditure 实际开支
/MhS=gVxM absolute guideline figure 绝对准则数字
#n=A)#'my absolute interest 绝对权益
"bPCOJ[v9 absolute order of discharge 绝对破产解除令
z'_&| -m absolute profit margin 绝对利润幅度
)`mbf|,&t{ absolute value 实值；绝对值
_yNT=#/ absolutely vested interest 绝对既得权益
B~WK )UR absorbed cost 已吸收成本；已分摊成本
W"dU1] absorption 吸收；分摊；合并
sRi?]9JIl absorption rate 吸收率；摊配率；分摊率
:fRmUAK% ACB Finance Limited 亚洲商业财务有限公司
8W;xi:CC acceptable form of reciprocity 合理的互惠条件
"/Om}*VhD acceptable rate 适当利率；适当汇率
I88Zrhw acceptance agreement 承兑协议
| xp$OL"a acceptance for honour 参加承兑
A%h~Z
a acceptor 承兑人；接受人；受票人
Q! Kn|mnN acceptor for honour 参加承兑人
g})6V accident insurance 意外保险
pF|8OB% Accident Insurance Association of Hong Kong 香港意外保险公会
``+c`F?5 accident insurance scheme 意外保险计划
Cy<T Vk8 accident year basis 意外年度基准
`'kc|!%MUq accommodation 通融；贷款
sS-W ~u|C accommodation bill 通融票据；空头票据
T~s&)wD accommodation party 汇票代发人
w~4
z@/^"p account balance 帐户余额；帐户结余
HmhUc,EC account book 帐簿
L^3~gM"! account collected in advance 预收款项
{cmo^~[L$ account current book 往来帐簿
e)*mC oR account of after-acquired property 事后取得的财产报告
-T 2~ W! account of defaulter 拖欠帐目
*C5:#A0 account payable 应付帐款
T G4\%S$w account payee only [A/C payee only] 只可转帐；存入收款人帐户
7X(rLd
6# account receivable 应收帐款
EfFj!)fz account receivable report 应收帐款报表
}PtI0mZ1 account statement 结单；帐单；会计财务报表
4\&H?: c. account title 帐户名称；会计科目
;:AG2zE! accountant's report 会计师报告
)\um "l*\c Accountant's Report Rules 会计师报告规则
#D/$6ah~m accounting and auditing procedure 会计与审计程序；会计与核数程序
Bh\
[ CY Accounting Arrangements 《会计安排》
2~#ZO?jE6 accounting basis 会计基础
01&*`0? accounting by Official Receiver 破产管理署署长呈交的帐目
ny278tr Q7 Accounting Circular 《会计通告》
NdM}xh accounting class 会计类别
R"m.&%n accounting date 记帐日期；会计结算日期
+F1]M2p] accounting for money 款项核算
"CIpo/ebL Accounting Officer 会计主任
K{,
W_ ^ accounting period 会计报告期；会计期
Bx\# `Y accounting policy 会计政策；会计方针
b%=1"&JI: accounting practice 会计惯例
+<'uw accounting principle 会计准则
'}wG"0 accounting record 会计记录
9QX&7cs&[ accounting report 会计报告
p6<E=5RRd1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3{ .9O$ Accounting Society of China 中国会计学会
mJwv&E accounting statement 会计报表
Q'FX:[@x-S accounting system 会计制度；会计系统
9`ri
J4zl accounting transaction 会计事项；帐务交易
7yY1dR<Y accounting treatment 会计处理
^JYF1 accounting year 会计年度
Ln"+nKr accretion 增值；添加
,2=UuW"K accrual 应计项目；应累算数目
@/_XS4 accrual basis 应计制；权责发生制
I>N-95 accrual basis accounting 应计制会计；权责发生制会计
b|X>3( accrue 应累算；应计
/ e~ accrued benefit 应累算利益
I T*fjUY& accrued charges 应计费用
8r7/ IGFg accrued cumulative preference share dividend 应累算的累积优先股股息
tEi@p;Z> accrued expenses 应累算费用
1G e)p4 accrued interest payable 应付利息；应计未付利息
J,dG4. ht accrued interest receivable 应收利息；应计未收利息
K9x*Sep
accrued right 累算权益
9`n P(~ accruing profit 应累算的利润
Tz D:bKE& accumulated fiscal reserve 累积财政储备
,Ut!u) accumulated profit 累积利润；滚存溢利
UD Iac;vT accumulated reserve 累积储备
{GGO')p accumulation of surplus income 累积收益盈余
Y\Fuj) acquired assets 既得资产
<a4 iL3 acquisition 收购；购置；取得
/ieu) m :2 acquisition cost 购置成本
^L*VW
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3L
1lq . acquisition of 100% interest 收购全部股权
@B>%B EC acquisition of control 取得控制权
: L6-{9$ acquisition of fixed assets 购置固定资产
GI'&g@?u acquisition of shell “买壳”
F1Zk9%L%9$ acquisition price 收购价
` 4 "y #Z act of God 天灾
6Dr$*9 acting partner 执事合伙人
U 8qKD active market 买卖活跃的市场；交投畅旺的市场；旺市
&?`d8\z active partner 积极参与的合伙人
;
@[.$Q@I active trading 交投活跃
(&N$W& actual circulation 实际流通
,b2O^tJF# actual cost 实际成本
P:zEx]Y% actual expenditure 实际开支；实际支出
o'= [< actual income 实际入息；实际收入；实际收益
2vW,.]95M actual market 现货市场
e+]YCp[( actual price 现货价；实际价格
EmBfiuX actual profit 实际利润
B?/12+sR actual quotation 实盘；实际价位；实际报价
D6pEQdX` actual year basis 按实际年度计算
i?P]}JENM actuals 实货
z- {"pI actuarial investigation 精算调查
W~W?<%@ actuarial principle 精算原则
*aSR KY actuarial report 精算师报告
&CPe$'FYI Actuarial Society of Hong Kong 香港精算学会
IdC k actuarial valuation 精算师估值
nKZRq&~^E actuary 精算师
q) zu}m ad referendum agreement 暂定协议；有待覆核的协定
45 !`g+) ad valorem duty 从价税；按值征税
S+e-b'++? ad valorem duty system 从价税制
0SGcz gg ad valorem fee 从价费
YA8yMh*4D? ad valorem tariff 从价关税
V)@nRJ g additional allowance 额外免税额
U_zpLpm^ additional amount for unexpired risk 未过期风险的额外款额
' /@!"IXz additional assessable profit 补加应评税利润
*YE IG#` additional assessment 补加评税
R&-W_v+ additional commitment 额外承担
Eb{4.17b additional commitment vote 额外承担拨款
LcQ\?]w`] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{?h6*>-^Z additional dependent parent allowance 供养父母额外免税额
`6l24_eKf additional provision 额外拨款
^5zS2nm additional stamp duty 附加印花税
TF ([yZO' additional tax 补加税罚款；补加税款
:67d>wb Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
v#AO\zYKd adjudged bankrupt 被裁定破产
T_;G ))q' adjudicated bankrupt 裁定破产人
DrVb x adjudication fee 裁定费；评定印花税额手续费；评估契据费
F4aJr%!\6S adjudication of bankruptcy 裁定破产；宣告破产
Zj /H3,7 adjudication of insolvency 裁定无力偿还债务
y(p:)Iv adjusted actual 经调整的实数；调整后的实数
"b+3 &i| adjusted current assets 经调整的流动资产；调整后的流动资产
ud~VQXZo adjusted figure 经调整的数字；调整后的数额
BYA=M*f adjusted liabilities 经调整的负债；调整后的负债
{ &JurZ adjusted loss 经调整的亏损；调整后的亏损
}O- %kl 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
fxf
GJNR adjusted profit 经调整的利润；调整后的利润
HDfQ9__ adjusted surplus 经调整的盈余额；调整后的盈余额
"> 4[+' adjusted value 经调整的价值；调整后的价值
G){1`gAhNJ adjustment 调整；修订；理算〔保险〕
zqE8PbU0M; adjustment centre 调剂中心
h.+,*9T\ adjustment lag 调整过程的时间差距；调整时差
%y^ Kw adjustment mechanism 调整机制
^ _#gIT\ adjustment of loss 亏损调整
S+\M t+o adjustment process 调整过程；调整程序
N[?4yV2s adjustment range 调整幅度
B )3SiU administered exchange rate 受管制汇率
?;r7j V/`j Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4VL!U?dk administration expenses 行政费用
Se] t;7j administration fee 手续费；行政费
V[2<ha[n> administration in bankruptcy 破产管理
14) kKWG administration order 遗产管理令
<pa];k(IQL administrator 管理人；遗产管理人
*^$N $t/2 administrator of the estate 遗产管理人
e715)_HD admission of debt 债项承认书
66y ,{t admission of proof 接纳债权证明
W} +6L| advance 放贷款项；垫付款项；预支款项；预付款项
oY#XWe8Om advance account 暂支帐目；预付款帐户
IEKX'+t' advance compensation 预付补偿金
Z#E#P<&d advance from shareholder 股东垫款
TlZlE^EE< advance pending reimbursement 预支以待日后付还
>!ZyykAs advanced economy 先进经济体系
{1 0+(Vl advancement 预付；预付财产
Y&!McM!Jw advances warrant 垫款令
P) o[p( advancing 贷出
~TmHnAz adverse balance 逆差
? wiq
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jzOMjz~:) advertisement addressed to shareholders 在报章刊登的致股东通告
qi5>GX^t]b advice for collection 托收通知书
g_U*_5doA advice of drawing 提款通知书；汇票通知书
]8j5Ou6#y advice of payment 付款通知
1oVD Oo Advisory Committee [Securities and Futures Commission]
uC$4TnoQx. 谘询委员会〔证券及期货事务监察委员会〕
{&AT} 7 Advisory Committee on Diversification 经济多元化谘询委员会
xN~<<PIZ affidavit 誓章；遗产申报誓章
b|pNc'u:Cn affidavit of no receipt 述明无收款的誓章
dIh(~KqB affiliate 联号；联营公司；附属公司
5<'Jd3N{& affiliated company 附属公司；联号；联营公司
MyR\_)P? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
kTe<1^,m affordability 负担能力
'bqf?3W African Development Bank [AfDB] 非洲开发银行
#cg@Z after-acquired property 事后取得的财产
c\?/^xr'!} after-hours dealing 市后交易
Mh@ylp+q after-tax profit 税后盈利；税后利润；税后溢利
U},W /g- agency agreement 代理协议
%li{VDb agency expenses 代理机构的开支
K`mxb} agency fee 代理费
!"qEB2r Agency Law 《代理法》
~d1RD agent 代理人；承销人
q\b9e&2Y agent of company 公司代理人
peP:5WB agent's fee 代理人费；经纪费
5;% xqdD aggregate 总计；总数；总体数字
\V7x3*nA aggregate amount 总款额；总额
Dl!'_u aggregate assets and liabilities 总体资产与负债
P_}_D {G aggregate at constant price 按固定价格计算的总体数字
k/f_@8 aggregate demand 总需求
ZkG##Jp\> aggregate gross position 总持仓量
4 w aggregate limit 总限额
*h8XbBZH aggregate of salaries tax 合计薪俸税
P6Ol+SI#m aggregate performance 总体表现；总体业绩
lu(Omds+ aggregate supply 总体供应
+/^q"/f F aggregate surplus 总盈余
&b:Zln.j aggregate total 整体总额
PzG: M7 aggregate value 总值；合计价值
@!tmUme1c aggregated basis 合计基准
M)It(K8R aggregated net chargeable income 合计应课税入息实额
2F tEt+A+' aggregation 合并计算；合计；总和
Vf2! 0 aggregation of incomes of husband and wife 夫妇入息合并计算
wZolg~dg aggregation of property 财产的总和
"P M: &v agio 差价；贴水
RB
0j!H: 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》
= ~R3* GN Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
]7ZC>.t
《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》
6 v#sq Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
':fbf7EL< 《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》
qdnNapWnc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
nFOG=>c} 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~wV98u-N agreement for a settlement 授产协议
vTa23YDW agreement for assignment 转让协议
zL=I-f Vq agreement for sale 售卖协议；买卖协议
I (eR3d: agreement for sale and purchase 买卖协议
1>*<K/\qg agreement for the payment of interest 支付利息协议
2/NWWoKw agreement for the repayment of money 还款协议
#rL@
agreement of reinsurance 再保险协议
S 2` ;7 Agricultural Bank of China 中国农业银行
7
@Qlp$[F air passenger departure tax 飞机乘客离境税
CHSD 8D Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
l`G:@}P>G airport tax 机场税
-x5bdC(d alcohol duty 酒精税
^hTJp { alienation 让与；让渡；转让
YXOD
fd%L alimony 生活费；赡养费
tg4&j$ All Ordinaries Index [AOI] 所有普通股指数
0iq$bT| all risks 全险；综合险
Kct +QO( All Sales Record for Stock Market 《股票市场成交报告》
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Allied Capital Resources Limited 新联财务有限公司
W_lNvzag all-items index [Consumer Price Index] 总指数〔消费物价指数〕
x}24?mP allocation letter 拨款信件
um4zLsd#v allocation of fund 分配款项；预留款项
h*'5h ! allocation of profit 利润分配；溢利分配
~|jy$*m4A allocation warrant 拨款令
.Zm } allotment 分配；配股
S`-IQ,*} allotment notice 股份配售通知；配股通知
0To
5| r allotment of shares 股份分配
LA3,e (e allowable 可获宽免；免税的
T"lqPbK allowable business loss 可扣除的营业亏损
Z@Z`8M@Q, allowable expenses 可扣税的支出
6: X\vw allowance 免税额；津贴；备抵；准备金
iC\=U allowance for debts 债项的免税额
lJ2/xE ] allowance for depreciation by wear and tear 耗损折旧免税额
e 2&i allowance for funeral expenses 殡殓费的免税额
)O'<jwp$ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
f;6d/?= ~ allowance for repairs and outgoings 修葺及支出方面的免税额
yL,B\YCf8 allowance to debtor 给债务人的津贴
1 Vvx@1 alteration of capital 资本更改
z{_Vn(Kg alternate trustee 候补受托人
T+( A7Qrx% amalgamation 合并
? =Qg ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
S QvB)N Ow ambit of charges 征税范围；收费范围
EnAw8Gm* amended valuation 经修订的估值
) W3l{T( American Commodities Exchange 美国商品交易所
a];i4lt(c American Express Bank Limited 美国运通银行
vUExS Z^ American Stock Exchange 美国证券交易所
O\{_)L amortization 摊销
y$ W3\`2q amount due from banks 存放银行同业的款项
ZPFTNwf amount due from banks abroad 存放海外银行同业的款项
tV%\Jk), amount due from holding companies 控股公司欠款
5Uz (Bi amount due from local banks 存放本港银行同业的款项
Qc/J"<Lx amount due to banks 银行同业的存款
:36^^Wm amount due to banks abroad 海外银行同业的存款
} e|]G,NZO amount due to holding companies 控股公司存款
` &DiM@Sm amount due to local banks 本港银行同业的存款
P_%l}% amount due to outport banks 外埠银行同业的存款
~Dh}E9E: amount for note issue 发行纸币的款额
%gB0D8,vo amount of bond 担保契据的款额
<\NXCUqDpo amount of consideration 代价款额
=l{KYv amount of contribution 供款数额
?`i Bp+iBv amount of indebtedness 负债款额
, X):2_m amount of principal of the loan 贷款本金额
$9$NX/P amount of rates chargeable 应征差饷数额
gW%(_H mX amount of share capital 股本额
$l0w {m!P amount of sums assured 承保款额
EPfV S amount of variation 变动幅度
,\"gN5[$( amount of vote 拨款数额
J> |` amount payable 应付款额
Tl-B[CT amount receivable 应收款额
cVi CWc2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
z81!F'x; analysis 分析
3"RZiOyv ancillary risk 附属风险
oZw#Nd annual account 周年帐目；周年帐目报表；年度决算；年结
U{m:{'np(H annual accounting date 年结日期
QJ'C?hn annual allowance 每年免税额；年积金；年度津贴；年津
-hfY:W`Dz annual balance 年度余额
u{^Kyo#v annual disposable income 每年可动用收入
)`0 j\ annual estimates 周年预算
kv2:rmv annual fee 年费
H%V[%
T4= annual general meeting 周年大会
R'U(]&e.j annual growth rate 年增率；每年增长率
Ews Ja3
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m\Nc}P_ "p annual pensionable emolument 可供计算退休金的年薪
=uEhxs j)S annual report 年报
M3;B]iRQD Annual Report on the Consumer Price Index 《消费物价指数年报》
=@ R VLml annual return 周年报表；周年申报表；每年报税表格
6UTdy1Qq> Annual Return Rules 《周年报表规则》
AG%aH =TKp annual review of consumer prices 每年消费物价回顾
/qr8 annual roll-forward basis 逐年延展方式
= $ J2 annual salary 年薪
Y TA &G annual statement 年度报表；年度决算表
(d\bSo$] Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Vh&KfYY annuitant 年金受益人
|M&/( 0 annuity 年金
>Li?@+Zl annuity contract 年金合约
-tJ*F! w6U annuity on human life 人寿年金
L"0L_G antecedent debt 先前的债项
Fh ;(1X75I ante-dated cheque 倒填日期支票
'-_PO|} anticipated expenditure 预期开支
,y @ 3'~ anticipated net profit 预期纯利
j=LF1dG" anticipated revenue 预期收入
73X]|fy anti-inflation measure 反通货膨胀措施
^~$
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KYaf7qy] apparent deficit 表面赤字
c{q`uI;O apparent financial solvency 表面偿债能力
W1z5|-T apparent partner 表面合伙人
A>k;o0r application for personal assessment 个人入息课税申请书
1lM0pl6M application of fund 资金应用
Zx{'S3W application to release as liquidator and to destruct the books of accounts and documents
z~al
h?H 申请免除清盘人职务及毁灭帐簿与文件
s.R(3}/ appointed actuary 委任精算师
dE~ns
,+ appointed auditor 委任核数师；委任审计师
Q)/q h;R u appointed trustee 委任的受托人
-0{WB(P appointer 委任人
=r2d{ apportioned pro rata 按比例分摊
?au i q apportionment 分配；分摊
E'}$'n?: Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
cE[lB08 apportionment formula 分摊方程式
6=k^gH[g apportionment of estate duty 遗产税的分摊
~%ZO8X:^ appraisal 估价；评估
;K!Or appreciable growth 可观增长
Z:{Z&HQC appreciable impact 显着影响
;f?bb*1 appreciable increase 可观增长
kaLRI|hC appreciation 增值；升值
|9h[Q[m appreciation against other currencies 相对其他货币升值
~Q0}>m,S appreciation of the exchange value of Hong Kong dollar 港元汇值上升
([|M,P6e)U appreciation tax 增值税
qJsEKuOs appropriation 拨款；拨用；拨付
g`1i[ Iu2 appropriation account 拨款帐目
N C& 1l] Appropriation Bill 拨款法案
h2nyP appropriation-in-aid system 补助拨款办法
|qD<h approved assets 核准资产
KK}&4^q approved basket stock 认可一篮子证券
pI4<`
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()Z$j,2 approved charitable donation 认可慈善捐款
]c D!~nJ approved charitable institution 认可慈善机构
l`k3!EZDS approved currency 核准货币；认可货币
G[mYx[BTz approved estimates 核准预算
6=FuH@Q& approved estimates of expenditure 核准开支预算
G(-
`FH approved overseas insurer 核准海外保险人
1,E/So approved overseas trust company 核准海外信托公司
Ic*Q( X approved pooled investment fund 核准汇集投资基金
u|C 9[( approved provident fund scheme 认可公积金计划
f]EHDcC3X approved provision 核准拨款
vzU %5, approved redeemable share 核准可赎回股份
[,c>-jA5 approved regional stock 认可地区性证券
20q T1!j u approved retirement scheme 认可退休金计划
PSE![whK approved subordinated loan 核准附属贷款
711 z- arbitrage 套戥；套汇；套利
Ni`qU(I'| arbitrageur 套戥者；套汇者
<Aa%Uwpc arbitrary amount 临时款项
Je'$V%{E arrangement 措施；安排；协定
:M pCj<<[ arrears 欠款
n1ICW 9 arrears of pay 欠付薪酬
_Cxs"to arrears of revenue 逾期未收税款；逾期未收的帐项
anbr3L[! articles of association 组织章程；组织细则；组织章程细则
ZO,]h9?4 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_Cs.%R!r ascertainment of profit 确定利润
+hfl.OBy "Asia Clear" “亚洲结算系统”
; O CYx[| Asia Commercial Bank Ltd. 亚洲商业银行有限公司
G8SJ<\? Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
a?;{0I:Ln Asian Development Fund [ADF] 亚洲发展基金
PrCq
JY Asian dollar bond 亚洲美元债券
ci!c7 ,'c Asian dollar market 亚洲美元市场
<D__17W:; Asian dollar rate 亚洲美元利率
b#b#r
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
b% F|V G Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
5 Z@Q ^ asked price 沽盘；喊价；索价；卖方报价
!@Ox %v K assessable income 应评税入息
T|u )5ww% assessable loss 应评税亏损
tNjrd}8s assessable profit 应评税利润
1@am'#< assessable value 应评税值
~ HELMS~- assessed profit 估定利润
m4EkL assessed value 经评估价值
~[C m#c assessment 评税；评定；估价；评税单
B>R6j}rh'k assessment number 评税编号；估价编号
uW]n3)7<I assessment of additional tax 补加税评税
a^22H assessment of performance 业绩评估；实绩评价
-6? 5|\ Assessor 评税主任
b@7
ItzD asset price bubbles 资产价格泡沫
o,29C7Ii asset-backed securities 具资产保证的证券
@'S-nn,sO assets accretion 资产增值
y ,aASy!Q assets and liabilities 资产与负债
A
9u9d \ assets betterment statement 资产递增表；资产改进表
#pIb:/2a_ assets lending 实物放款；有抵押贷款
[mm5?23g assets of the company passing on the death 死者去世时转移的公司资产
P6MT[ assets pledged as security for liabilities 用作负债抵押的资产
*+ b[v7 assets portfolio 资产投资组合
$ZA71TzMV assets price 资产价格
yEH30zSt assets quality 资产质素
@A:Xct assets realization 资产变现
/h_BF\VBs assets refinancing arrangement 资产再集资安排
n@*NQ`(_ assets securitization 资产证券化
[P^ .=F assets situated outside Hong Kong 在香港以外地方的资产
aJub( " assets stripping 削减资产；拆卖资产
Eq|_> f@@8 assets value 资产值
: S.0e assignee 承让人
{9z EnVfg assignment 转让；转让书；转让契
4u<oe_n assignment of interest 权益转让
E]68IuP@' assignment of letters patent and trade mark 专利证书及商标转让
s>kzt 1,x assignment of property 物业转让；物业转让书
v8LKv`I's assignment right 转让权
"2 Kh2[K assignor 转让人
_ ZJP]5 associate 有联系的人；有关连人士；相联者；合伙人；联系人
s)}C&T$Y. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$ED<:[3N associate member 附属会员
c[4Z_5B associated body corporate 相联法人团体
MQh L>oQ associated company 相联公司；联属公司
@6\8& (| associated corporation 相联法团
-Z @ cj Association of Chartered Certified Accountants [ACCA] [United Kingdom]
]g: VvTJ;? 公认会计师公会〔英国〕
uoF9&j5E@Z Association of Futures Exchange Brokers 香港期货经纪协会
. uh P ( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
n#4Ra+dD association of underwriters 承保人组织
+~7@K{6 q- assumption of control 接管
_KK G^
u< assurance 担保；保险；转易；转易书
y0 Ag px assurance of interest 权益的转易
K(hqDif*6 at 19XX price 按一九ＸＸ年价格计算
R#oXQaBJ at a discount 按赔价计算；按贴水价格计算；打折扣
8Np Q"0X at a premium 按溢价计算；按升水价格计算
P! :D2zSH_ at call 通知付款；按通知
=>4,/g3 at constant market price 按固定市价计算
'peFT[1> ( at constant price 按固定价格计算
Yk:\oM at cost 按成本计算
w*
v%S at current market price 按当时市价计算；按现时市价计算
p 5P<3( at current price 按当时价格计算；按现时价格计算
pZXva9bE at factor cost 按要素成本计算；按生产要素成本计算
"S1+mSW> at money-of-the-day price 按付款当日价格计算
18F7; d N8 at or better 按指定或较佳价位〔买卖指令〕
l r K5q at par 按面值计算；平价
^"l4 at sight 见票即付
sq*sb dE at the close 按收市盘
kFeuKSa^d at the opening 按开市盘
hMdsR,Iq attestation 见证；见证条款
OD{R h(Id at-the-money option 平价期权
h " j{B attorney 受权人；受托代表人
A07FjT5w8 attornment 新拥有人承认书
9"&HxyOfX attributable profit 可归属利润
)abo5 attributable share value 可归属股份价值
f.Jz]WXw,
Auckland Stock Exchange 奥克兰证券交易所
]@Q14
auction 拍卖
y;uk|#qnPS auctioneer 拍卖商
w_6h
$"^x audit 审计；核数
TTS }, ` Audit Commission 审计署
L[D}pL= Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
!x[ +rf 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
D/rKqPp|! audit review 帐目审查
{um~] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Y8( g8RN audited account 审计帐目；经审计的帐目
dKhDO` .s audited annual account 经审计的周年帐目
Y!}BmRLh2 audited balance sheet 经审计的资产负债表
V*LpO 8= auditor 核数师；核数主任；审计师
rT <=`9^{ auditor's certificate 核数师证明书；审计师证明书
c/b} 39X auditor's report 核数师报告；审计师报告
{l! [{ Aussie bond 澳元债券
H>k=V< austerity budget 紧缩预算
!DXKn\aQf Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
D}Z].c@ E Australia All Ordinaries Index 澳洲所有普通股票指数
4?;1cXXA Australian Dollar [AUD] 澳元
qHklu2_% Australian Options Market 澳大利亚期权市场
I@e{>} Australian Securities Commission 澳洲证券事务监察委员会
5yu R[ VU Australian Society of Certified Practising Accountants 澳洲执业会计师公会
njX!Ez Australian Stock Exchange 澳大利亚证券交易所
[26"?};"% Austrian Schilling [ATS] 奥地利先令
LC2t,!RRl& authentication 认证；鉴证
]hc.cj`\W& authority to purchase 委托购买证；委购书
cW%F%:b authorization 认可；核准；授权；授权书
0OP6VZ\ authorization by direction 指示授权
weKwBw authorization by instruction 指令授权
.(ki(8Z N authorization by warrant 令状授权
~}(}:#>T authorization of unit trust 单位信托的认可
M {Wla 7 authorized agent 指定代理人
nTyK Z(#u authorized capital 法定资本
Ub%5# <k|- authorized clerk 出市员
O$< kWSC authorized dealer 认可交易商
S! 0<a Fh authorized financial institution 认可财务机构
X*/j na"* authorized fund 认可基金
ZU5hHah.t authorized fund house 获授权的基金公司；认可基金公司
^F/N- !}q authorized institution 认可机构
+<(N]w* authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
<%B sb}h, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9Y3_.qa(. authorized insurer 获授权保险人；获认可承保人
\IQf | authorized investment 特准投资项目
%[l5){:05 authorized person 获授权人
vm_+ U*%c authorized representative 获授权代表
.IE2d%]? authorized share capital 法定股本
`,3;# .[D automated quotation system 自动报价系统
De6WC*trq Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
qn5e[Vn 自动交易系统〔香港期货交易所有限公司〕
KQ9~\No] automatic adjustment mechanism 自动调整机制
W c {<DE?J automatic adjustment system 自动调整系统
)k&<D*5s Automatic Clearing House 自动票据交换所
\GO^2&g ( automatic exchange rates accumulation system 自动化汇率累集系统
S=*rWh8)%< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
7LbBS:@3z_ automatic teller machine [ATM] 自动柜员机
<-D>^p9 autopay 自动转帐
O TY9Q available assets 可用资产
T8bk \\Od available fiscal reserve 现存财政储备
/PafIq available profit 可用利润
ZBUEg7c Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
~xer ZQgc average 平均；平均数；海损
[Ab q("9p\ average basic salary 平均基本薪金
zW+X5yK average consumer expenditure 平均消费开支；一般消费开支
m0DD|7}+ average cost 平均成本
KmG* `Es average cost of land production 增辟土地平均成本
W1dpKv average daily turnover 平均每日成交额
ycz6-kEp average daily wage rate 平均每日工资率
d="Oge8 average expenditure pattern 平均开支模式
0 z1m!tr average growth rate 平均增长率
0Ihp`QGU: average net fixed assets 固定资产平均净值
jdqVS @SD average of relatives 相对价格平均数
JR] /\( average price 平均价格
l 8qCg/ew average propensity to consume 平均消费倾向；一般消费倾向
O~? H\2S average propensity to save 平均储蓄倾向；一般储蓄倾向
1t w>C\ average rate 平均率
roSdcQTeT average revenue 平均收入；平均收益
DO`
K_B average stock 平均库存；平均存货
^K.
d|z average yearly rent 平均年租
XHKiz2Pc1 avoidance of double taxation 避免双重课税
SVB> 1s9F avoidance of tax 避税
