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by06!-P0[ A share Ａ股；甲类股份
0"QE,pLe4 abatement of tax 减税；减扣免税额
W"Rii]GK" ABN AMRO Bank N.V. 荷兰银行
O.$<B f9
above-the-line expenditure 线上项目支出；经常预算支出
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* above-the-line receipt 线上项目收入；经常预算收入
[MEa @D<7N ABSA Asia Limited 南非联合亚洲有限公司
vv 8$u3H absolute change 绝对数值变更
$o @?D^ absolute expenditure 实际开支
Yr31GJ}K absolute guideline figure 绝对准则数字
SUVr&S6Nk absolute interest 绝对权益
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7t absolute order of discharge 绝对破产解除令
f/c}XCH_h absolute profit margin 绝对利润幅度
7 Ow7| absolute value 实值；绝对值
^4fkZ h absolutely vested interest 绝对既得权益
;,A\bmC absorbed cost 已吸收成本；已分摊成本
B#DV<%GPl absorption 吸收；分摊；合并
7 uDUZdJy absorption rate 吸收率；摊配率；分摊率
T#BOrT>V ACB Finance Limited 亚洲商业财务有限公司
14&EdTG. acceptable form of reciprocity 合理的互惠条件
{0LdLRNZ acceptable rate 适当利率；适当汇率
UF{2Gx acceptance agreement 承兑协议
,\m c.80 acceptance for honour 参加承兑
.U3 p~M+ acceptor 承兑人；接受人；受票人
g&bO8vR= acceptor for honour 参加承兑人
{e@1,19 accident insurance 意外保险
p&\uF#I;
Accident Insurance Association of Hong Kong 香港意外保险公会
B 3h< K} accident insurance scheme 意外保险计划
m,KY_1%M accident year basis 意外年度基准
;PHnv5 x@f accommodation 通融；贷款
0I _;?i accommodation bill 通融票据；空头票据
OiO L 4}5( accommodation party 汇票代发人
%x *f{(8h account balance 帐户余额；帐户结余
@3@%9E account book 帐簿
;F+%{LgKl account collected in advance 预收款项
.Sn1YAhE account current book 往来帐簿
f65Sr"qB3 account of after-acquired property 事后取得的财产报告
VO`A account of defaulter 拖欠帐目
) )F. |w account payable 应付帐款
O>Sbb2q?" account payee only [A/C payee only] 只可转帐；存入收款人帐户
QCo^#- account receivable 应收帐款
gvJJ.IX]+ account receivable report 应收帐款报表
6:!fyi a account statement 结单；帐单；会计财务报表
ZJpI]^9| account title 帐户名称；会计科目
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9q ;!/1 accountant's report 会计师报告
C L*%06QyE Accountant's Report Rules 会计师报告规则
' !I?C/49k accounting and auditing procedure 会计与审计程序；会计与核数程序
at*=#?M1? Accounting Arrangements 《会计安排》
xpxm9ySwu accounting basis 会计基础
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5lg&oO accounting by Official Receiver 破产管理署署长呈交的帐目
9VByFQgM Accounting Circular 《会计通告》
:1=?/8h accounting class 会计类别
CQ`(,F3( accounting date 记帐日期；会计结算日期
J53;w:O accounting for money 款项核算
Jc)1 } Accounting Officer 会计主任
XJ\q!{;h accounting period 会计报告期；会计期
5Z[ D(z accounting policy 会计政策；会计方针
J$Q-1fjj accounting practice 会计惯例
E)P1`X accounting principle 会计准则
uM }O8N accounting record 会计记录
H6O\U2+ accounting report 会计报告
zaZ}:N/w(z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-0`hJ_( Accounting Society of China 中国会计学会
n`,Q: accounting statement 会计报表
kUt9'|9! accounting system 会计制度；会计系统
m&q; .|W accounting transaction 会计事项；帐务交易
hF~B&^dd. accounting treatment 会计处理
]| y H8 m accounting year 会计年度
twtDyo(\ accretion 增值；添加
$ZU(bEUOG accrual 应计项目；应累算数目
J]0#M :w& accrual basis 应计制；权责发生制
0- UeFy accrual basis accounting 应计制会计；权责发生制会计
{P-PH$ E- accrue 应累算；应计
a)1,/:7' accrued benefit 应累算利益
b {5 |2&= accrued charges 应计费用
r2th6hl~ accrued cumulative preference share dividend 应累算的累积优先股股息
Lk9>7xY accrued expenses 应累算费用
b{rmxtx accrued interest payable 应付利息；应计未付利息
RtL<hD accrued interest receivable 应收利息；应计未收利息
^ztf:'l@C accrued right 累算权益
CA4-&O" accruing profit 应累算的利润
o^?{j*)g accumulated fiscal reserve 累积财政储备
WI6E3,ejB1 accumulated profit 累积利润；滚存溢利
K*9b `% accumulated reserve 累积储备
=;H ' ~ accumulation of surplus income 累积收益盈余
%\cC]<> acquired assets 既得资产
@nP }q!y acquisition 收购；购置；取得
{Y[D!W2y acquisition cost 购置成本
DVJc -.x8 acquisition expenses 购置费用
VO Qt{v{1| acquisition of 100% interest 收购全部股权
d eoM~r9s acquisition of control 取得控制权
DBUwf1=qj acquisition of fixed assets 购置固定资产
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?2 o! acquisition of shell “买壳”
@:&+wq_>A^ acquisition price 收购价
O[y`'z;C act of God 天灾
?/ ( K7>` acting partner 执事合伙人
b- ?o?}* active market 买卖活跃的市场；交投畅旺的市场；旺市
Z?.*.<"Sj active partner 积极参与的合伙人
v+#j> active trading 交投活跃
dYd~9 actual circulation 实际流通
WDdi}i>2 actual cost 实际成本
E/ZJ\@gzD actual expenditure 实际开支；实际支出
]eW|}V7A: actual income 实际入息；实际收入；实际收益
1Ol]^ 'y7) actual market 现货市场
ugB{2oq i actual price 现货价；实际价格
Y14R"*t~ actual profit 实际利润
{1aAm+ actual quotation 实盘；实际价位；实际报价
0*?XQV@ actual year basis 按实际年度计算
>!1 f` actuals 实货
s8[9YfuW actuarial investigation 精算调查
4C%>/*%8> actuarial principle 精算原则
^-u HdafP actuarial report 精算师报告
w<Cmzkf Actuarial Society of Hong Kong 香港精算学会
b 3xkJ&Z actuarial valuation 精算师估值
xbC8Amo;8" actuary 精算师
e@=[+iJc ad referendum agreement 暂定协议；有待覆核的协定
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XZ ad valorem duty 从价税；按值征税
&ZN'Ey? ad valorem duty system 从价税制
J&:W4\ m ad valorem fee 从价费
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ad valorem tariff 从价关税
Hi_Al,j: additional allowance 额外免税额
]B3FTqR{i additional amount for unexpired risk 未过期风险的额外款额
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additional assessable profit 补加应评税利润
!rg0U<bO! additional assessment 补加评税
@>2 rz additional commitment 额外承担
V6MT > T additional commitment vote 额外承担拨款
82za4u$q# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3:joSQa additional dependent parent allowance 供养父母额外免税额
U;{,lS2l additional provision 额外拨款
MQ( /l_=zQ additional stamp duty 附加印花税
_(`X .D additional tax 补加税罚款；补加税款
mN{ajf)@ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
B" m:<@ " adjudged bankrupt 被裁定破产
Y-q@~v Z] adjudicated bankrupt 裁定破产人
O2]r]9sh* adjudication fee 裁定费；评定印花税额手续费；评估契据费
= 6<w'> adjudication of bankruptcy 裁定破产；宣告破产
;b?+:L adjudication of insolvency 裁定无力偿还债务
sNfb %r adjusted actual 经调整的实数；调整后的实数
P9"D[ uz adjusted current assets 经调整的流动资产；调整后的流动资产
#)A?PO2 adjusted figure 经调整的数字；调整后的数额
Kn#xY3W6 adjusted liabilities 经调整的负债；调整后的负债
$& = ; 9=" adjusted loss 经调整的亏损；调整后的亏损
{]\uR-a(o adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
3Ge <G adjusted profit 经调整的利润；调整后的利润
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B9c adjusted surplus 经调整的盈余额；调整后的盈余额
C.e V|rc@T adjusted value 经调整的价值；调整后的价值
cm@ ou n adjustment 调整；修订；理算〔保险〕
1LE^dS^V adjustment centre 调剂中心
e4q k>Cw adjustment lag 调整过程的时间差距；调整时差
~5 pC$SC6> adjustment mechanism 调整机制
5V nr"d adjustment of loss 亏损调整
(U'7Fc adjustment process 调整过程；调整程序
z]l-?>Zbg adjustment range 调整幅度
V87ee, administered exchange rate 受管制汇率
i %h n Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
t+!g zZ administration expenses 行政费用
< ]Pix ) administration fee 手续费；行政费
?PE1aB+{: administration in bankruptcy 破产管理
IEoR7: administration order 遗产管理令
;}eEG{` Y administrator 管理人；遗产管理人
A,lw-(.z4Z administrator of the estate 遗产管理人
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admission of debt 债项承认书
k;fnC+Y$s admission of proof 接纳债权证明
YY:iPaGO advance 放贷款项；垫付款项；预支款项；预付款项
wAY zR$i advance account 暂支帐目；预付款帐户
]u4>;sa advance compensation 预付补偿金
j+13H+dN advance from shareholder 股东垫款
c+b:K advance pending reimbursement 预支以待日后付还
B`Or# G3ph advanced economy 先进经济体系
/cL9 ?k;o advancement 预付；预付财产
fteyG$-s advances warrant 垫款令
i[ Gw 7'f advancing 贷出
!v5s WVVR adverse balance 逆差
86[RH!e adverse exchange 逆汇
R!/,E advertisement addressed to shareholders 在报章刊登的致股东通告
&Qq/Xi,bZ advice for collection 托收通知书
VJl &Bq+ advice of drawing 提款通知书；汇票通知书
/2_B$ advice of payment 付款通知
Sa[ EnC Advisory Committee [Securities and Futures Commission]
W -C0 YU1 谘询委员会〔证券及期货事务监察委员会〕
[2 QY Advisory Committee on Diversification 经济多元化谘询委员会
N}+B :l]Qy affidavit 誓章；遗产申报誓章
K*N b_|~ affidavit of no receipt 述明无收款的誓章
>|_gT%]5 affiliate 联号；联营公司；附属公司
y13CR2t6 affiliated company 附属公司；联号；联营公司
-Ty<9(~S affirmation [estate duty] 非宗教式宣誓〔遗产税〕
F`;TU"pDf affordability 负担能力
g~Nij~/ African Development Bank [AfDB] 非洲开发银行
1FD7~S| after-acquired property 事后取得的财产
^C:{z)"h after-hours dealing 市后交易
XgiI6-B~ after-tax profit 税后盈利；税后利润；税后溢利
^;)SFmjg% agency agreement 代理协议
] m/@wW 9 agency expenses 代理机构的开支
"lU]tIpCu agency fee 代理费
c;b[u:>~- Agency Law 《代理法》
hHfe6P
| agent 代理人；承销人
} `>J6y9 agent of company 公司代理人
,WO%L~db agent's fee 代理人费；经纪费
t7*G91Hoq& aggregate 总计；总数；总体数字
mq{$9@ 3 aggregate amount 总款额；总额
)WP ]{ W)r aggregate assets and liabilities 总体资产与负债
>uyeI &z aggregate at constant price 按固定价格计算的总体数字
c69U 1 aggregate demand 总需求
s=q%:uCO aggregate gross position 总持仓量
sxN>+v11z aggregate limit 总限额
c ?p0#3%L# aggregate of salaries tax 合计薪俸税
4 [5lX C aggregate performance 总体表现；总体业绩
Sr ztTfY aggregate supply 总体供应
g/U$!d_ aggregate surplus 总盈余
9{9#AI.G aggregate total 整体总额
}j5R@I6P aggregate value 总值；合计价值
/\ ,_P aggregated basis 合计基准
Io,/ +#| aggregated net chargeable income 合计应课税入息实额
kH>vD = q> aggregation 合并计算；合计；总和
d6t)gG*5 aggregation of incomes of husband and wife 夫妇入息合并计算
H;TOPtt2 aggregation of property 财产的总和
33{;[/4 agio 差价；贴水
qXP1 Q3 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》
7 E!";HT Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[Q7->Wo|S: 《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》
k lP{yxU'n Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
xI`Uk8- 8 《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》
|iwM9oO% Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
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>xSqX 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_ bXVg3oDt agreement for a settlement 授产协议
k\mXo-:V6 agreement for assignment 转让协议
xP{HjONu agreement for sale 售卖协议；买卖协议
{*M>X}voS agreement for sale and purchase 买卖协议
`eMrP` agreement for the payment of interest 支付利息协议
1BMV=_ agreement for the repayment of money 还款协议
3xmiX{1e agreement of reinsurance 再保险协议
G_2gKkIK- Agricultural Bank of China 中国农业银行
D Ga#d_I air passenger departure tax 飞机乘客离境税
~J:$g u~` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
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%It airport tax 机场税
a2c x alcohol duty 酒精税
c]s (u+i alienation 让与；让渡；转让
c ,h.`~{ alimony 生活费；赡养费
O:`GL1{ve? All Ordinaries Index [AOI] 所有普通股指数
RQj`9F all risks 全险；综合险
xVsa,EX b All Sales Record for Stock Market 《股票市场成交报告》
LT,iS)dY+ Allied Capital Resources Limited 新联财务有限公司
a gmeiJT all-items index [Consumer Price Index] 总指数〔消费物价指数〕
J+/}K>2# allocation letter 拨款信件
vCy.CN$ allocation of fund 分配款项；预留款项
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f +Eh allocation of profit 利润分配；溢利分配
1V*8,YiC< allocation warrant 拨款令
hb /8Q allotment 分配；配股
h"VpQhi allotment notice 股份配售通知；配股通知
dAY I D E allotment of shares 股份分配
Dh\S`nfFq allowable 可获宽免；免税的
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a"0$ allowable business loss 可扣除的营业亏损
dxzvPgi ? allowable expenses 可扣税的支出
26\HV allowance 免税额；津贴；备抵；准备金
/gqqKUx allowance for debts 债项的免税额
]Wy^Vcq X allowance for depreciation by wear and tear 耗损折旧免税额
[ -9)T allowance for funeral expenses 殡殓费的免税额
V9 +xL 1U# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=Q/w% 8G allowance for repairs and outgoings 修葺及支出方面的免税额
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R; allowance to debtor 给债务人的津贴
1 ?D8|< alteration of capital 资本更改
^G|w8t+^ alternate trustee 候补受托人
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amalgamation 合并
{Ior.(D>Y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$\0cJ CQ3 ambit of charges 征税范围；收费范围
o-\ok|,)#j amended valuation 经修订的估值
FX7Cjo#=R American Commodities Exchange 美国商品交易所
>%iu!H" American Express Bank Limited 美国运通银行
D 7Gd% American Stock Exchange 美国证券交易所
4' +d "Ok amortization 摊销
T4V[R N
amount due from banks 存放银行同业的款项
96.IuwL*.s amount due from banks abroad 存放海外银行同业的款项
k bfuvJ> amount due from holding companies 控股公司欠款
89*S? C1 amount due from local banks 存放本港银行同业的款项
bh= \ amount due to banks 银行同业的存款
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/u:. amount due to banks abroad 海外银行同业的存款
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v;)BVv amount due to local banks 本港银行同业的存款
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t^r1j amount for note issue 发行纸币的款额
EH H|4;P6 amount of bond 担保契据的款额
IT8B~I\OY amount of consideration 代价款额
QT`fix{ amount of contribution 供款数额
pu\b`3C( amount of indebtedness 负债款额
68v xI|EZ amount of principal of the loan 贷款本金额
?~F]@2)5w amount of rates chargeable 应征差饷数额
2"T8^r|U amount of share capital 股本额
98D{{j92 amount of sums assured 承保款额
X?KGb{ amount of variation 变动幅度
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h^WTysBn amount of vote 拨款数额
2B6^ ]pSk amount payable 应付款额
U3mXm?f amount receivable 应收款额
0^J*+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)vO_sIbnW analysis 分析
+V2C}NQ5R ancillary risk 附属风险
rDpe_varA annual account 周年帐目；周年帐目报表；年度决算；年结
@Djs[Cs<* annual accounting date 年结日期
vg+r?4Q3 annual allowance 每年免税额；年积金；年度津贴；年津
X tJswxw`K annual balance 年度余额
^OHZ767v annual disposable income 每年可动用收入
'jh2**i 34 annual estimates 周年预算
zSEr4^Dk4 annual fee 年费
8lMZ annual general meeting 周年大会
EwTS!gL annual growth rate 年增率；每年增长率
b2a'K czV annual long-term supplement 长期个案每年补助金
9U!JK3d annual pensionable emolument 可供计算退休金的年薪
~&lQNl3`m6 annual report 年报
V^j3y`K Annual Report on the Consumer Price Index 《消费物价指数年报》
2;&mkc K' annual return 周年报表；周年申报表；每年报税表格
? 2H{^\<(e Annual Return Rules 《周年报表规则》
613/ K`o annual review of consumer prices 每年消费物价回顾
{] + jL1 annual roll-forward basis 逐年延展方式
TAXd,z N annual salary 年薪
9 1B Y]N annual statement 年度报表；年度决算表
` ff j8U 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
Z$Z`@&U= annuitant 年金受益人
.?A'6 annuity 年金
^/G?QR annuity contract 年金合约
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p6v1& annuity on human life 人寿年金
DG_}9M!DW@ antecedent debt 先前的债项
jjx I S ante-dated cheque 倒填日期支票
RI?N B6U anticipated expenditure 预期开支
aLV~|$: 2 anticipated net profit 预期纯利
[fd~nD#. anticipated revenue 预期收入
}'u3U"9) anti-inflation measure 反通货膨胀措施
|__d 8a anti-inflationary stance 反通货膨胀立场
H!p! sn apparent deficit 表面赤字
%(fL? apparent financial solvency 表面偿债能力
Tsu\oJ[ apparent partner 表面合伙人
b21}49b HN application for personal assessment 个人入息课税申请书
k"t >He application of fund 资金应用
C,[ L/! application to release as liquidator and to destruct the books of accounts and documents
P~&O4['< 申请免除清盘人职务及毁灭帐簿与文件
TLy ;4R2Nn appointed actuary 委任精算师
&q.)2o#Q. appointed auditor 委任核数师；委任审计师
O ,l\e 3; appointed trustee 委任的受托人
&u&2D$K,tp appointer 委任人
}K?F7cD apportioned pro rata 按比例分摊
)sqaR^ apportionment 分配；分摊
8^i[j\Y;6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5@K\c6 apportionment formula 分摊方程式
bC6X?m= apportionment of estate duty 遗产税的分摊
c qv .dC appraisal 估价；评估
L%f-L.9`u appreciable growth 可观增长
,K T<4 appreciable impact 显着影响
6 tX.(/+L appreciable increase 可观增长
QI.t&sCh5 appreciation 增值；升值
I`lDWL appreciation against other currencies 相对其他货币升值
[S%J*sz~ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
M\I_{Q?_ appreciation tax 增值税
=+`D appropriation 拨款；拨用；拨付
E`~i-k f appropriation account 拨款帐目
ma3Qi/ Appropriation Bill 拨款法案
o.v2z~V appropriation-in-aid system 补助拨款办法
/({P1ti:C approved assets 核准资产
dZF8 R approved basket stock 认可一篮子证券
'HCnB]1 approved budget 核准预算
^<!Ia approved charitable donation 认可慈善捐款
#&k8TY approved charitable institution 认可慈善机构
gEE9/\>%- approved currency 核准货币；认可货币
,d OMW+{ approved estimates 核准预算
v Xc!Zg~ approved estimates of expenditure 核准开支预算
/=bSt approved overseas insurer 核准海外保险人
cY{I:MA+h@ approved overseas trust company 核准海外信托公司
Q^nG0 <q+ approved pooled investment fund 核准汇集投资基金
[@g ~ approved provident fund scheme 认可公积金计划
" l.!Ed approved provision 核准拨款
f7.m=lbe approved redeemable share 核准可赎回股份
P7'M],!9w approved regional stock 认可地区性证券
'\@W N]
approved retirement scheme 认可退休金计划
hU BF/4s\ approved subordinated loan 核准附属贷款
_'&k#Q arbitrage 套戥；套汇；套利
Rb?~ Rs\ arbitrageur 套戥者；套汇者
y !F:m=x< arbitrary amount 临时款项
|l$
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arrangement 措施；安排；协定
f]c <9 Q>* arrears 欠款
UB a- arrears of pay 欠付薪酬
-E:( w<]; arrears of revenue 逾期未收税款；逾期未收的帐项
n7@j}Q(&? articles of association 组织章程；组织细则；组织章程细则
@$Yb#$/ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
\`
&ej{ ascertainment of profit 确定利润
Bf/ |{@ "Asia Clear" “亚洲结算系统”
gUspGsfr Asia Commercial Bank Ltd. 亚洲商业银行有限公司
N_0pO<<cs Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
::ri3Tu Asian Development Fund [ADF] 亚洲发展基金
*aI~W^N3 Asian dollar bond 亚洲美元债券
3XnE y
+ Asian dollar market 亚洲美元市场
# 9V'';: Asian dollar rate 亚洲美元利率
RTZ:U@
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Q~8y4=|#CY Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
/Ad6+cY asked price 沽盘；喊价；索价；卖方报价
f
P+QxOz assessable income 应评税入息
W|0My0y assessable loss 应评税亏损
sSNCos b assessable profit 应评税利润
&"xQ~05
assessable value 应评税值
3Qa?\ C&4 assessed profit 估定利润
\d :h$ assessed value 经评估价值
gXF.on4B assessment 评税；评定；估价；评税单
,2,W^ HJ assessment number 评税编号；估价编号
6vF/e#}, assessment of additional tax 补加税评税
RU7!U mf assessment of performance 业绩评估；实绩评价
i]dz}= j' Assessor 评税主任
IEc>.J|T& asset price bubbles 资产价格泡沫
Qd?CTYNsv asset-backed securities 具资产保证的证券
*l:&f_ngV assets accretion 资产增值
fwy"w assets and liabilities 资产与负债
Q4=|@| U0 assets betterment statement 资产递增表；资产改进表
;sCU [4 assets lending 实物放款；有抵押贷款
q Z& a76t assets of the company passing on the death 死者去世时转移的公司资产
/-><k,mL? assets pledged as security for liabilities 用作负债抵押的资产
q P'[&h5Y assets portfolio 资产投资组合
[#>{4qY2 assets price 资产价格
JS PW> W" assets quality 资产质素
I'?6~Sn3 assets realization 资产变现
=E!x~S;N assets refinancing arrangement 资产再集资安排
a&N %|b K assets securitization 资产证券化
-IbbP uRq assets situated outside Hong Kong 在香港以外地方的资产
k},> ^qE assets stripping 削减资产；拆卖资产
l YP~3wp99 assets value 资产值
s+'XQs^{aj assignee 承让人
!:d L~n assignment 转让；转让书；转让契
ex!XB$X assignment of interest 权益转让
xb]o dYGdW assignment of letters patent and trade mark 专利证书及商标转让
V!W1fb7V assignment of property 物业转让；物业转让书
(2d3 jQN` assignment right 转让权
Hxn<(gd
G assignor 转让人
SYeE) mI
associate 有联系的人；有关连人士；相联者；合伙人；联系人
`2,a(Sk# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
LZ4xfB ( associate member 附属会员
8'\~%xw associated body corporate 相联法人团体
5=Suj*s{D# associated company 相联公司；联属公司
Oi6Eo~\f associated corporation 相联法团
zWb -pF| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
t{6ap +%L 公认会计师公会〔英国〕
CIEJql?` Association of Futures Exchange Brokers 香港期货经纪协会
#cO+ <1 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
`Klrr association of underwriters 承保人组织
ODek%0= assumption of control 接管
&>g~-s assurance 担保；保险；转易；转易书
`\ R{5TU assurance of interest 权益的转易
KxX[ S.C at 19XX price 按一九ＸＸ年价格计算
!VFem~'d at a discount 按赔价计算；按贴水价格计算；打折扣
e6 2y at a premium 按溢价计算；按升水价格计算
BKX 9 SL] at call 通知付款；按通知
xG8`'SNY at constant market price 按固定市价计算
0U%Xm[: at constant price 按固定价格计算
|/*p T1(& at cost 按成本计算
1|]x o3j"' at current market price 按当时市价计算；按现时市价计算
dqx d3,Z at current price 按当时价格计算；按现时价格计算
[g`, AmR\! at factor cost 按要素成本计算；按生产要素成本计算
7=vYO|a/4 at money-of-the-day price 按付款当日价格计算
W_%W% i| at or better 按指定或较佳价位〔买卖指令〕
^4 8\>-Q\ at par 按面值计算；平价
e "~)Utk at sight 见票即付
g Jk[Ja at the close 按收市盘
q1 w|'V at the opening 按开市盘
S~> 5INud attestation 见证；见证条款
xD4$0Ppu at-the-money option 平价期权
# ) `\!)? attorney 受权人；受托代表人
IkU|W3Vo attornment 新拥有人承认书
KJ dz v!l= attributable profit 可归属利润
*Q5x1!#z # attributable share value 可归属股份价值
Z}+ yI, Auckland Stock Exchange 奥克兰证券交易所
6"+8M 3M l auction 拍卖
/BT1oWi1y auctioneer 拍卖商
=U
c$D* audit 审计；核数
C.(
yd$, Audit Commission 审计署
f1J %]g! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
r6 MB"4xd 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〕
V_f` 0\[x audit review 帐目审查
=hG JAU Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
'#<> "| audited account 审计帐目；经审计的帐目
RG&6FRoq audited annual account 经审计的周年帐目
1 }nm2h1 I audited balance sheet 经审计的资产负债表
Oy%Im8.-A# auditor 核数师；核数主任；审计师
:!'] p2B auditor's certificate 核数师证明书；审计师证明书
: ~D]; m auditor's report 核数师报告；审计师报告
U!0E_J Aussie bond 澳元债券
hbfsHT austerity budget 紧缩预算
;_N "Fdl Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
:3 y_mf> Australia All Ordinaries Index 澳洲所有普通股票指数
$kl$D"*0 Australian Dollar [AUD] 澳元
x6%#ws vS Australian Options Market 澳大利亚期权市场
{xToz]YA Australian Securities Commission 澳洲证券事务监察委员会
Ye@t_,)x Australian Society of Certified Practising Accountants 澳洲执业会计师公会
n,sY \=vB Australian Stock Exchange 澳大利亚证券交易所
`m, Ki69. Austrian Schilling [ATS] 奥地利先令
N+J>7_k authentication 认证；鉴证
HCazwX authority to purchase 委托购买证；委购书
nE7JLtbH authorization 认可；核准；授权；授权书
SOj`Y|6^: authorization by direction 指示授权
X4'kZ'Sy< authorization by instruction 指令授权
)2V@ p~k? authorization by warrant 令状授权
iadk H]w authorization of unit trust 单位信托的认可
Z2bUs!0 authorized agent 指定代理人
R8 jovr authorized capital 法定资本
v? )SA]; authorized clerk 出市员
1eD.:_t4 authorized dealer 认可交易商
:<%vE !$ authorized financial institution 认可财务机构
mW +tV1XjG authorized fund 认可基金
.8(%4ejJ( authorized fund house 获授权的基金公司；认可基金公司
;UpJ =?W authorized institution 认可机构
:Eo8v$W\RB authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
/>F.Nsujy authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
H k9U&j$ authorized insurer 获授权保险人；获认可承保人
T>F9Hs W authorized investment 特准投资项目
/AR]dcL@76 authorized person 获授权人
D%gGR A authorized representative 获授权代表
az2X c h] authorized share capital 法定股本
0m&3?"5u automated quotation system 自动报价系统
,E9d\+j Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
anC+r(jjg9 自动交易系统〔香港期货交易所有限公司〕
eO[c l B automatic adjustment mechanism 自动调整机制
|!}wF}iLc) automatic adjustment system 自动调整系统
pX_b6%yX( Automatic Clearing House 自动票据交换所
F~R7~ZE automatic exchange rates accumulation system 自动化汇率累集系统
7kd|K
b( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
OD|1c6+X automatic teller machine [ATM] 自动柜员机
,ux+Qz5( autopay 自动转帐
7=3O^=Q ^Q available assets 可用资产
wDw<KU1UK available fiscal reserve 现存财政储备
R&Ci/ available profit 可用利润
.[(P Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
T VeJ6 average 平均；平均数；海损
q% E C average basic salary 平均基本薪金
u* 2JUI* average consumer expenditure 平均消费开支；一般消费开支
m8AAp1= average cost 平均成本
ve- 8*Xa average cost of land production 增辟土地平均成本
3I*uV!notJ average daily turnover 平均每日成交额
h'!V8'}O? average daily wage rate 平均每日工资率
t 7^D-l average expenditure pattern 平均开支模式
KTv4< c] average growth rate 平均增长率
s#P:6]Ar average net fixed assets 固定资产平均净值
sUc iFAb average of relatives 相对价格平均数
'hIU_ average price 平均价格
tT-=hDw average propensity to consume 平均消费倾向；一般消费倾向
*~;8N|4< average propensity to save 平均储蓄倾向；一般储蓄倾向
7P*Z0% Q average rate 平均率
Mpm#GdT average revenue 平均收入；平均收益
^*>n4U average stock 平均库存；平均存货
-)RJ\V^{9 average yearly rent 平均年租
ZAeQ~ j~ avoidance of double taxation 避免双重课税
(}"S) #C avoidance of tax 避税
