A:
Ojx1IL A share Ａ股；甲类股份
:N~1fvx abatement of tax 减税；减扣免税额
R1YRqk ABN AMRO Bank N.V. 荷兰银行
BzqM$F(
L, above-the-line expenditure 线上项目支出；经常预算支出
?~e 8:/@ above-the-line receipt 线上项目收入；经常预算收入
_|x b)_ ABSA Asia Limited 南非联合亚洲有限公司
9=D\xBd|w absolute change 绝对数值变更
`e
t0i. absolute expenditure 实际开支
P9/5M4]tt absolute guideline figure 绝对准则数字
/q4<ZS# absolute interest 绝对权益
z?HP%g'M~ absolute order of discharge 绝对破产解除令
D >u1ngu absolute profit margin 绝对利润幅度
*dn~-W. absolute value 实值；绝对值
\N\Jny absolutely vested interest 绝对既得权益
DiyviH absorbed cost 已吸收成本；已分摊成本
+$:bzo_u absorption 吸收；分摊；合并
CT@JNG$<" absorption rate 吸收率；摊配率；分摊率
#h@/~x r ACB Finance Limited 亚洲商业财务有限公司
@N`) Z3P+ acceptable form of reciprocity 合理的互惠条件
Y!LcS48X acceptable rate 适当利率；适当汇率
d v@B-l; acceptance agreement 承兑协议
g_G'%{T7 acceptance for honour 参加承兑
2*6b{}yJH acceptor 承兑人；接受人；受票人
/jQW4 eW0 acceptor for honour 参加承兑人
ZqQJFyV* accident insurance 意外保险
I| qoH N,g Accident Insurance Association of Hong Kong 香港意外保险公会
dnVl;L8L3 accident insurance scheme 意外保险计划
@, D 3$P8} accident year basis 意外年度基准
)W!8,e+% accommodation 通融；贷款
8[S iIuIV accommodation bill 通融票据；空头票据
[kx_Izi/T accommodation party 汇票代发人
2T &<jt account balance 帐户余额；帐户结余
`}ak;^Me account book 帐簿
$srb!&~_> account collected in advance 预收款项
LB_y lfg account current book 往来帐簿
k&4@$;Ap account of after-acquired property 事后取得的财产报告
3jIi$X06 account of defaulter 拖欠帐目
,v$gWA!l account payable 应付帐款
i D V.L account payee only [A/C payee only] 只可转帐；存入收款人帐户
%D|27gh account receivable 应收帐款
\} Jy=[ account receivable report 应收帐款报表
TC1#2nE&T account statement 结单；帐单；会计财务报表
k:nR'TI account title 帐户名称；会计科目
;7"}I accountant's report 会计师报告
^w.x~#zI Accountant's Report Rules 会计师报告规则
*ktM<N58 accounting and auditing procedure 会计与审计程序；会计与核数程序
|?n=~21"1O Accounting Arrangements 《会计安排》
utxT$1iJn~ accounting basis 会计基础
P 8 DY*B k accounting by Official Receiver 破产管理署署长呈交的帐目
GwHMXtj4 Accounting Circular 《会计通告》
$\l7aA 5~ accounting class 会计类别
-o<L%Y<n2 accounting date 记帐日期；会计结算日期
#(C2KRRiA accounting for money 款项核算
HDU tLU d Accounting Officer 会计主任
Ml` f+$ accounting period 会计报告期；会计期
h_ef@ZwSw accounting policy 会计政策；会计方针
TJ3 CXyRq accounting practice 会计惯例
o0b}: ` accounting principle 会计准则
/238pg~Cw5 accounting record 会计记录
RKsr}-1 8 accounting report 会计报告
$ :kG>R@\t Accounting Services Branch [Treasury] 会计事务部〔库务署〕
\TS t Accounting Society of China 中国会计学会
3!M;Z7qF] accounting statement 会计报表
beFVjVVHq accounting system 会计制度；会计系统
rr fL [ accounting transaction 会计事项；帐务交易
U 7d%*g accounting treatment 会计处理
|e@9Y DZ accounting year 会计年度
J&w%lYiu5 accretion 增值；添加
K^bzZa+a accrual 应计项目；应累算数目
E]` ) accrual basis 应计制；权责发生制
jy`jxOoG~Z accrual basis accounting 应计制会计；权责发生制会计
F|q-ZlpW- accrue 应累算；应计
r-
0BLq]~{ accrued benefit 应累算利益
i|PQNhUe accrued charges 应计费用
AK\X{>$a! accrued cumulative preference share dividend 应累算的累积优先股股息
jZu"> Eh, accrued expenses 应累算费用
YHN @?}T() accrued interest payable 应付利息；应计未付利息
a<l(zJptG accrued interest receivable 应收利息；应计未收利息
qt 5CoxeJ accrued right 累算权益
O7|0t\) accruing profit 应累算的利润
Kl<qp7o0 accumulated fiscal reserve 累积财政储备
1J<Wth{ accumulated profit 累积利润；滚存溢利
A6Ttx{] accumulated reserve 累积储备
w *[i!i accumulation of surplus income 累积收益盈余
"/Fp_g6#: acquired assets 既得资产
_V6jn~N acquisition 收购；购置；取得
lj $\2 B acquisition cost 购置成本
[OBj2= acquisition expenses 购置费用
%m]9"; acquisition of 100% interest 收购全部股权
} 5i0R acquisition of control 取得控制权
y#8|
@? acquisition of fixed assets 购置固定资产
6>ZUx}vYj acquisition of shell “买壳”
<d~P;R(@ acquisition price 收购价
DytH } U" act of God 天灾
~TC z1UWV acting partner 执事合伙人
U2z1HIs active market 买卖活跃的市场；交投畅旺的市场；旺市
!0:u M)_k active partner 积极参与的合伙人
tL(B gku9 active trading 交投活跃
,:UoE actual circulation 实际流通
Z- ;<R$ actual cost 实际成本
<@xp. Y actual expenditure 实际开支；实际支出
;}{xp J/ actual income 实际入息；实际收入；实际收益
vR<Y1<j actual market 现货市场
I`k aAOe actual price 现货价；实际价格
Bsi HVr actual profit 实际利润
Xk%92Pt o actual quotation 实盘；实际价位；实际报价
VH7VJ [ actual year basis 按实际年度计算
#y13(u,dN actuals 实货
iLw O4i actuarial investigation 精算调查
wvsKn YKX actuarial principle 精算原则
Ub=g<MYHV actuarial report 精算师报告
Cw]& B Actuarial Society of Hong Kong 香港精算学会
{LfVV5? actuarial valuation 精算师估值
4VINu 9\V actuary 精算师
mw)KyU#l,: ad referendum agreement 暂定协议；有待覆核的协定
F2!C^r,~L ad valorem duty 从价税；按值征税
p@] \ N ad valorem duty system 从价税制
v
0mc1g+9 ad valorem fee 从价费
&3l g\&" ad valorem tariff 从价关税
_2+}_ >d additional allowance 额外免税额
|r5 n p additional amount for unexpired risk 未过期风险的额外款额
$A\fm` additional assessable profit 补加应评税利润
/,dcr* additional assessment 补加评税
@G< J+pm additional commitment 额外承担
BYt#aqf additional commitment vote 额外承担拨款
:iJ+ImBpK additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
nPh 5(&E additional dependent parent allowance 供养父母额外免税额
KCd}N additional provision 额外拨款
%cMX]U additional stamp duty 附加印花税
+@[T0cXp additional tax 补加税罚款；补加税款
ScU?T<u:i Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2= 'gC|&s6 adjudged bankrupt 被裁定破产
j#d= V@=a adjudicated bankrupt 裁定破产人
{ _QXx adjudication fee 裁定费；评定印花税额手续费；评估契据费
Gqq%q!k&1 adjudication of bankruptcy 裁定破产；宣告破产
aOWW ..| adjudication of insolvency 裁定无力偿还债务
j|"#S4IX)F adjusted actual 经调整的实数；调整后的实数
|F z/9+I adjusted current assets 经调整的流动资产；调整后的流动资产
fH? e9E4l adjusted figure 经调整的数字；调整后的数额
VqqI%[!Aw adjusted liabilities 经调整的负债；调整后的负债
(@*[^@ipV adjusted loss 经调整的亏损；调整后的亏损
tcyami6D4 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
t%Hg8oya adjusted profit 经调整的利润；调整后的利润
xayo{l=uGv adjusted surplus 经调整的盈余额；调整后的盈余额
wJM} )O%SQ adjusted value 经调整的价值；调整后的价值
3wK{? adjustment 调整；修订；理算〔保险〕
.g71?^?( adjustment centre 调剂中心
d C8 $Ql^< adjustment lag 调整过程的时间差距；调整时差
"!()yjy adjustment mechanism 调整机制
=Tv|kJ|
j adjustment of loss 亏损调整
?t++IEoP adjustment process 调整过程；调整程序
8o43J;mA adjustment range 调整幅度
AE!DftI administered exchange rate 受管制汇率
-(9>{!",J Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%D _2; administration expenses 行政费用
m UY+v>F administration fee 手续费；行政费
S0 ( ).2# administration in bankruptcy 破产管理
-Yx'qz@ administration order 遗产管理令
gSQq administrator 管理人；遗产管理人
6Mu_9UAl` administrator of the estate 遗产管理人
1'DD9d{ qN admission of debt 债项承认书
_7es_w}R admission of proof 接纳债权证明
9x@( K| advance 放贷款项；垫付款项；预支款项；预付款项
|PR8P!' advance account 暂支帐目；预付款帐户
l"^'uGB'
advance compensation 预付补偿金
Oz(0$c advance from shareholder 股东垫款
1y@d`k`t: advance pending reimbursement 预支以待日后付还
AsJN~<0h advanced economy 先进经济体系
uF Q;}k;} advancement 预付；预付财产
vY Q0 e:P advances warrant 垫款令
$SAq/VHI1] advancing 贷出
@9_H4V adverse balance 逆差
. 4E5{F{~ adverse exchange 逆汇
Q\.~cIw_AQ advertisement addressed to shareholders 在报章刊登的致股东通告
x`n$4a'7b advice for collection 托收通知书
"SC }C advice of drawing 提款通知书；汇票通知书
xR;>n[6 advice of payment 付款通知
D^qto{! Advisory Committee [Securities and Futures Commission]
Sy|fX_ i 谘询委员会〔证券及期货事务监察委员会〕
{FRUB(68b Advisory Committee on Diversification 经济多元化谘询委员会
,aOi:aaZRT affidavit 誓章；遗产申报誓章
j"6r]nc& affidavit of no receipt 述明无收款的誓章
o %GVg affiliate 联号；联营公司；附属公司
8,iBG! RF affiliated company 附属公司；联号；联营公司
I z Vb affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7\x7ySM affordability 负担能力
ZlQ@ k{Es~ African Development Bank [AfDB] 非洲开发银行
;f,` T after-acquired property 事后取得的财产
Xc"l')1H after-hours dealing 市后交易
ML wh&I9) after-tax profit 税后盈利；税后利润；税后溢利
i) v
] agency agreement 代理协议
<q@/ Yy3 2 agency expenses 代理机构的开支
@@~ OA>^ agency fee 代理费
j}9][Fm1* Agency Law 《代理法》
{l$DNnS agent 代理人；承销人
/)RyRS8c agent of company 公司代理人
ILi{5L agent's fee 代理人费；经纪费
,z<J`n aggregate 总计；总数；总体数字
E4;vC ?K{ aggregate amount 总款额；总额
8 ~*<s5H aggregate assets and liabilities 总体资产与负债
x!5b"
" aggregate at constant price 按固定价格计算的总体数字
;
kPx@C
aggregate demand 总需求
SOE 5` aggregate gross position 总持仓量
k1Z"Q mz aggregate limit 总限额
f_A'.oq+ aggregate of salaries tax 合计薪俸税
}AfX0[!O aggregate performance 总体表现；总体业绩
)F _vWbg aggregate supply 总体供应
cGF_|1` aggregate surplus 总盈余
wEd +Ds]$ aggregate total 整体总额
sG-$d\
1d aggregate value 总值；合计价值
8<V6W F`e aggregated basis 合计基准
L#U-d zy\ aggregated net chargeable income 合计应课税入息实额
UuXq+HYR aggregation 合并计算；合计；总和
P?| F+RoX$ aggregation of incomes of husband and wife 夫妇入息合并计算
l ~
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)[S~W 35 agio 差价；贴水
^`M,ju 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》
2J?ON|2M Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0"l*8%g 《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》
Y9V%eFY5E Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
K1y] 《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》
E"i<fr
T Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%L;z ~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》
',Y`XP"Q agreement for a settlement 授产协议
l Tpn/ agreement for assignment 转让协议
O3ij/8f agreement for sale 售卖协议；买卖协议
o[=h=&@5p agreement for sale and purchase 买卖协议
|,YyuCQcL[ agreement for the payment of interest 支付利息协议
RRSkXDU} agreement for the repayment of money 还款协议
W5 l)mAv agreement of reinsurance 再保险协议
iczJXA+ Agricultural Bank of China 中国农业银行
vNdMPu lr{ air passenger departure tax 飞机乘客离境税
<' (O0 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~x67v+I airport tax 机场税
$z1W0 alcohol duty 酒精税
sKE7U>mz| alienation 让与；让渡；转让
GJTKqr|1O alimony 生活费；赡养费
(]c M ; All Ordinaries Index [AOI] 所有普通股指数
VtM:~|v all risks 全险；综合险
)|52B;yZx All Sales Record for Stock Market 《股票市场成交报告》
GFA D Allied Capital Resources Limited 新联财务有限公司
W^U6O&-K all-items index [Consumer Price Index] 总指数〔消费物价指数〕
kdmmfw allocation letter 拨款信件
r .-U=ql allocation of fund 分配款项；预留款项
UXs=7H". allocation of profit 利润分配；溢利分配
v67utI SNI allocation warrant 拨款令
@:2<cn` allotment 分配；配股
op!ft/Yyb allotment notice 股份配售通知；配股通知
:vsBobiJ allotment of shares 股份分配
|:qaF allowable 可获宽免；免税的
Tt ^PiaS! allowable business loss 可扣除的营业亏损
/NE<?t N allowable expenses 可扣税的支出
gc5u@(P" allowance 免税额；津贴；备抵；准备金
;Gf,I1d}{ allowance for debts 债项的免税额
<V`1?9c7D1 allowance for depreciation by wear and tear 耗损折旧免税额
sY|b y\-c allowance for funeral expenses 殡殓费的免税额
|4E 5x9J allowance for inflation 为通货膨胀而预留的款项；通胀准备金
WA'4y\ N allowance for repairs and outgoings 修葺及支出方面的免税额
UQ X. allowance to debtor 给债务人的津贴
*yx5G-#? alteration of capital 资本更改
YJ6y]r
K2, alternate trustee 候补受托人
v3zd>fDnRp amalgamation 合并
Z ~X \Z. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
v w.rkAGY ambit of charges 征税范围；收费范围
oc|%|pmRd< amended valuation 经修订的估值
.$ o0$`} American Commodities Exchange 美国商品交易所
%R?B=W7 ;Q American Express Bank Limited 美国运通银行
K[,d9j`^ American Stock Exchange 美国证券交易所
_1>Xk_ amortization 摊销
a dCTo amount due from banks 存放银行同业的款项
"c+j2f'f amount due from banks abroad 存放海外银行同业的款项
jRn5)u amount due from holding companies 控股公司欠款
~ShoU
m[ amount due from local banks 存放本港银行同业的款项
N*^iOm]Y amount due to banks 银行同业的存款
?$c hO|QY amount due to banks abroad 海外银行同业的存款
zcqv0lM ' amount due to holding companies 控股公司存款
[
GcH4 E9r amount due to local banks 本港银行同业的存款
aLo^f= S amount due to outport banks 外埠银行同业的存款
N <d 0C amount for note issue 发行纸币的款额
0\B31=N( amount of bond 担保契据的款额
# 1,"^k^ amount of consideration 代价款额
0c-.h amount of contribution 供款数额
A'zXbp:% amount of indebtedness 负债款额
?'xw r )v amount of principal of the loan 贷款本金额
(u_?#PjX amount of rates chargeable 应征差饷数额
XJ$mRh0`K amount of share capital 股本额
m2{DLw". amount of sums assured 承保款额
,ORwMZtw{H amount of variation 变动幅度
J2_~iC&;s amount of vote 拨款数额
B, x ohT amount payable 应付款额
\Fh#CI amount receivable 应收款额
bmid;X | Amsterdam Stock Exchange 阿姆斯特丹证券交易所
fen~k#| l analysis 分析
A hyV ancillary risk 附属风险
UnE[FYx annual account 周年帐目；周年帐目报表；年度决算；年结
|>'.( annual accounting date 年结日期
13JZ\`ceb annual allowance 每年免税额；年积金；年度津贴；年津
*ku}.n annual balance 年度余额
_L^(C FE annual disposable income 每年可动用收入
8*bEs c| annual estimates 周年预算
/W|=Or2oR annual fee 年费
T A9Kg=_ annual general meeting 周年大会
1WP(=7$. annual growth rate 年增率；每年增长率
/%9Ge AAs annual long-term supplement 长期个案每年补助金
Yl$R$u) annual pensionable emolument 可供计算退休金的年薪
23(j < annual report 年报
.="/n 8B Annual Report on the Consumer Price Index 《消费物价指数年报》
V7gv@<1<y annual return 周年报表；周年申报表；每年报税表格
L vPcH Annual Return Rules 《周年报表规则》
w;OvZo| annual review of consumer prices 每年消费物价回顾
_8z gaA annual roll-forward basis 逐年延展方式
|T; ]%<O3E annual salary 年薪
Au\j6mB annual statement 年度报表；年度决算表
=xs"<Q*w> 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
RE<s$B$[ annuitant 年金受益人
:>q*# vlb annuity 年金
S|K#lL annuity contract 年金合约
\@8.BCWK annuity on human life 人寿年金
G~+BO'U9'G antecedent debt 先前的债项
xw J. cy ante-dated cheque 倒填日期支票
`;c{E%qeq anticipated expenditure 预期开支
2=%R>&]* anticipated net profit 预期纯利
)IFFtU~, anticipated revenue 预期收入
au;ZAXM| anti-inflation measure 反通货膨胀措施
(DnrJ.QU}t anti-inflationary stance 反通货膨胀立场
VpO+52& apparent deficit 表面赤字
! N !A% apparent financial solvency 表面偿债能力
j3Yz=bsQ{c apparent partner 表面合伙人
O{{\jn|lR application for personal assessment 个人入息课税申请书
b%TLvV 9F application of fund 资金应用
svWQk9d application to release as liquidator and to destruct the books of accounts and documents
%7wNS 申请免除清盘人职务及毁灭帐簿与文件
9j8<Fs0M appointed actuary 委任精算师
q}+Fm?B appointed auditor 委任核数师；委任审计师
=jWjUkm2 appointed trustee 委任的受托人
0 |ch RX appointer 委任人
}o d5kK; apportioned pro rata 按比例分摊
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X9D( ?O apportionment 分配；分摊
$&ZN%o3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
l h]Q\ apportionment formula 分摊方程式
bm\ Zp apportionment of estate duty 遗产税的分摊
JBK(N k appraisal 估价；评估
C[JGt 9{Y appreciable growth 可观增长
}~O`(mnD}K appreciable impact 显着影响
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;%<R>gDWv appreciation 增值；升值
R^f-j-$o] appreciation against other currencies 相对其他货币升值
\1MMz Z4rf appreciation of the exchange value of Hong Kong dollar 港元汇值上升
8h '~* appreciation tax 增值税
z#u<]] 5 appropriation 拨款；拨用；拨付
N ]|P||fC appropriation account 拨款帐目
AM:lU Appropriation Bill 拨款法案
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Q~- M B]' approved assets 核准资产
RQ*oTsq approved basket stock 认可一篮子证券
EG#mN pxE approved budget 核准预算
A>Y#-e;<d approved charitable donation 认可慈善捐款
#\T5r*W approved charitable institution 认可慈善机构
T\OpPSYbl approved currency 核准货币；认可货币
p 02E:? approved estimates 核准预算
tPz!C&.= approved estimates of expenditure 核准开支预算
:$f9(f& approved overseas insurer 核准海外保险人
nsjrzO79L8 approved overseas trust company 核准海外信托公司
2_C&p6VGj approved pooled investment fund 核准汇集投资基金
A>B_~= approved provident fund scheme 认可公积金计划
\1f&D!F]b approved provision 核准拨款
mGC! 7^_D` approved redeemable share 核准可赎回股份
d+L!s7 approved regional stock 认可地区性证券
QT)5-Jy approved retirement scheme 认可退休金计划
1=Y pNXX approved subordinated loan 核准附属贷款
g&?RQ arbitrage 套戥；套汇；套利
_!C M arbitrageur 套戥者；套汇者
\2OjIEQQ arbitrary amount 临时款项
,xOO R arrangement 措施；安排；协定
=;m;r!,K arrears 欠款
Z~Vups#+f arrears of pay 欠付薪酬
8-g eBlCE, arrears of revenue 逾期未收税款；逾期未收的帐项
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0 articles of association 组织章程；组织细则；组织章程细则
@A1Ohl Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
f2,\B6+ ascertainment of profit 确定利润
"yG*Kh7ur "Asia Clear" “亚洲结算系统”
AD@-H0Y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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Tnsu Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
oeA}b-Ct0 Asian Development Fund [ADF] 亚洲发展基金
Jf3xK"in Asian dollar bond 亚洲美元债券
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Asian dollar market 亚洲美元市场
LQDU8[- Asian dollar rate 亚洲美元利率
S&z8-D=8k Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
bo_Tp~ j Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
?@iGECll asked price 沽盘；喊价；索价；卖方报价
) mh,F# "L assessable income 应评税入息
Nu4PY@m]C assessable loss 应评税亏损
Kq&JvY^ assessable profit 应评税利润
?5Q_G1H& assessable value 应评税值
@mm~i~~KA assessed profit 估定利润
:&\^ r=D assessed value 经评估价值
iT,Ya-9" assessment 评税；评定；估价；评税单
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met`f0jw assessment of additional tax 补加税评税
Y<)9TU :D! assessment of performance 业绩评估；实绩评价
~0T,_N Assessor 评税主任
$(N+E,XB asset price bubbles 资产价格泡沫
wdLl Q D asset-backed securities 具资产保证的证券
cIB[ D. assets accretion 资产增值
-esq] c%3 assets and liabilities 资产与负债
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`} assets betterment statement 资产递增表；资产改进表
K['Gp>l assets lending 实物放款；有抵押贷款
+I[Hxf ~ assets of the company passing on the death 死者去世时转移的公司资产
5 K[MKfT assets pledged as security for liabilities 用作负债抵押的资产
1Farix1YDq assets portfolio 资产投资组合
"H 3DmsB assets price 资产价格
y%@C-: assets quality 资产质素
'E_~> assets realization 资产变现
p)YI8nW assets refinancing arrangement 资产再集资安排
. u^ 4vVz assets securitization 资产证券化
V}p o assets situated outside Hong Kong 在香港以外地方的资产
yd~}CF assets stripping 削减资产；拆卖资产
P{[@t_ assets value 资产值
mgI 7zJX assignee 承让人
_ eg& j assignment 转让；转让书；转让契
;(0|2I'" assignment of interest 权益转让
.EdQ]c-E= assignment of letters patent and trade mark 专利证书及商标转让
>O/1Lpl.3 assignment of property 物业转让；物业转让书
% P HYJc assignment right 转让权
%?i~`0-:n% assignor 转让人
BU=;rz!; associate 有联系的人；有关连人士；相联者；合伙人；联系人
Z O\x|E!b Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
*sYvV, associate member 附属会员
;T\'|[bY associated body corporate 相联法人团体
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d_x associated company 相联公司；联属公司
xt=ELzu$ associated corporation 相联法团
V 2/?1 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
K>S:Z 公认会计师公会〔英国〕
Rw]lW;EN< Association of Futures Exchange Brokers 香港期货经纪协会
A#x_>fV Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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@F association of underwriters 承保人组织
MwO`DrV assumption of control 接管
zwJK|S k assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
Lf0Wc '9{ at 19XX price 按一九ＸＸ年价格计算
m= Fk at a discount 按赔价计算；按贴水价格计算；打折扣
'l&bg 8K9 at a premium 按溢价计算；按升水价格计算
/;9iDjG at call 通知付款；按通知
h-6zQs at constant market price 按固定市价计算
#@8JYzMq% at constant price 按固定价格计算
0;SRmj@W at cost 按成本计算
qg9VK'3o at current market price 按当时市价计算；按现时市价计算
+A%"_7L} at current price 按当时价格计算；按现时价格计算
0o_wy1O1, at factor cost 按要素成本计算；按生产要素成本计算
-_+,HyJP at money-of-the-day price 按付款当日价格计算
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l at or better 按指定或较佳价位〔买卖指令〕
j 5~nLo2 at par 按面值计算；平价
apw/nhQ.[ at sight 见票即付
NjP7?nXSx at the close 按收市盘
\Rz-*zr& at the opening 按开市盘
y6`zdB attestation 见证；见证条款
Z?j4WJy-[ at-the-money option 平价期权
F,/yK-9 attorney 受权人；受托代表人
%(i( Cf8@ attornment 新拥有人承认书
1 TA\ 6a} attributable profit 可归属利润
1`v$R0 `! attributable share value 可归属股份价值
fYUbr"Oe Auckland Stock Exchange 奥克兰证券交易所
i Zn<j'u auction 拍卖
*e%(J$t auctioneer 拍卖商
Gf\u%S!% audit 审计；核数
8}>s{u;W Audit Commission 审计署
9 4b*
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{~{</ g/ 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〕
C)R#Om audit review 帐目审查
t;L7H E@Y Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
d[$YTw audited account 审计帐目；经审计的帐目
O#3PUuE%d audited annual account 经审计的周年帐目
f0]`TjY audited balance sheet 经审计的资产负债表
r0j+P% auditor 核数师；核数主任；审计师
' T%70)CM~ auditor's certificate 核数师证明书；审计师证明书
Ot([5/K auditor's report 核数师报告；审计师报告
E-"b":@: Aussie bond 澳元债券
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k austerity budget 紧缩预算
^ gdv:[ m Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
7 ?a!x$-U( Australia All Ordinaries Index 澳洲所有普通股票指数
E)]RQ~jY? Australian Dollar [AUD] 澳元
>@uF ye$ Australian Options Market 澳大利亚期权市场
B0$.oavC Australian Securities Commission 澳洲证券事务监察委员会
bC0DzBnM; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<0!)}O Australian Stock Exchange 澳大利亚证券交易所
,; ~@t:!c Austrian Schilling [ATS] 奥地利先令
E%vT(Kz authentication 认证；鉴证
I W5N^J authority to purchase 委托购买证；委购书
d6+{^v$# authorization 认可；核准；授权；授权书
5~ \GAjf authorization by direction 指示授权
YT\.${N authorization by instruction 指令授权
r"W,G /;h authorization by warrant 令状授权
WNWtQ2] authorization of unit trust 单位信托的认可
DxJY {e9 authorized agent 指定代理人
0p[-M`D authorized capital 法定资本
yYn 7y1B authorized clerk 出市员
=At)?A9[ authorized dealer 认可交易商
"HrZv+{ authorized financial institution 认可财务机构
.qD=u1{p9 authorized fund 认可基金
9f_Q s4 authorized fund house 获授权的基金公司；认可基金公司
qJY EsI2M authorized institution 认可机构
`z~L 0h authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8;Eg>_cL: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
b2G1@f.U authorized insurer 获授权保险人；获认可承保人
Dhzm C authorized investment 特准投资项目
KxUO=v<u authorized person 获授权人
{D7v[P+ authorized representative 获授权代表
,pR.HCR#Y authorized share capital 法定股本
QrRnXlE M8 automated quotation system 自动报价系统
@lTd,V5f Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
j V~+=(w) 自动交易系统〔香港期货交易所有限公司〕
bm#/ KT_8 automatic adjustment mechanism 自动调整机制
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hSY automatic adjustment system 自动调整系统
PIZK*L op Automatic Clearing House 自动票据交换所
DA9f\q automatic exchange rates accumulation system 自动化汇率累集系统
26[m7\O Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
;QqC c !b automatic teller machine [ATM] 自动柜员机
akV-|v_ autopay 自动转帐
JHCXUT-r{ available assets 可用资产
rkWiGiisM available fiscal reserve 现存财政储备
:3.!?mOe2 available profit 可用利润
`i{p6-U3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
!X ={a{<,T average 平均；平均数；海损
hL}AgY@ average basic salary 平均基本薪金
z\+Ug9Of average consumer expenditure 平均消费开支；一般消费开支
(;cvLop average cost 平均成本
U]64HuL average cost of land production 增辟土地平均成本
%WAaoR&u average daily turnover 平均每日成交额
IUSV\ X9 average daily wage rate 平均每日工资率
j+NsNIJq average expenditure pattern 平均开支模式
-mqL[ h, average growth rate 平均增长率
W~d^ *LZt average net fixed assets 固定资产平均净值
3fdqFJ O average of relatives 相对价格平均数
w 'zSV1 average price 平均价格
EKf! j3 average propensity to consume 平均消费倾向；一般消费倾向
*r].EBJ\ average propensity to save 平均储蓄倾向；一般储蓄倾向
:?f^D,w_B average rate 平均率
)2: ,E average revenue 平均收入；平均收益
4v;KtD;M average stock 平均库存；平均存货
]Pf!wv average yearly rent 平均年租
` 3h, Cy^ avoidance of double taxation 避免双重课税
Zx
U?d avoidance of tax 避税
