A:
o2hZ=+w> A share Ａ股；甲类股份
+{m+aHk abatement of tax 减税；减扣免税额
ur=:Ha ABN AMRO Bank N.V. 荷兰银行
mW+5I-~ above-the-line expenditure 线上项目支出；经常预算支出
XzqB=iX above-the-line receipt 线上项目收入；经常预算收入
YktZXc?iI< ABSA Asia Limited 南非联合亚洲有限公司
}A;YM1^$ absolute change 绝对数值变更
F< 5kcu#iL absolute expenditure 实际开支
;T8(byH ? absolute guideline figure 绝对准则数字
S#He OPR L absolute interest 绝对权益
@'GPZpbvZ absolute order of discharge 绝对破产解除令
F?6Q(mRl absolute profit margin 绝对利润幅度
(NDC9Lls absolute value 实值；绝对值
J4U_utp absolutely vested interest 绝对既得权益
G51-C LM, absorbed cost 已吸收成本；已分摊成本
7/k7V) absorption 吸收；分摊；合并
/"m#mh L absorption rate 吸收率；摊配率；分摊率
?z6K/'? ACB Finance Limited 亚洲商业财务有限公司
ja/wI'J< acceptable form of reciprocity 合理的互惠条件
eH!V%dX acceptable rate 适当利率；适当汇率
{D :WXvI acceptance agreement 承兑协议
!<VP [%2L~ acceptance for honour 参加承兑
2Ub-ufkU acceptor 承兑人；接受人；受票人
Li0+%ijM acceptor for honour 参加承兑人
i gjn9p&_ accident insurance 意外保险
98^7pa Accident Insurance Association of Hong Kong 香港意外保险公会
@]8flb
)T accident insurance scheme 意外保险计划
BA@M>j6d accident year basis 意外年度基准
*:"60fkoU accommodation 通融；贷款
e 8oAGh" accommodation bill 通融票据；空头票据
f&$;iE accommodation party 汇票代发人
f#m@eb account balance 帐户余额；帐户结余
4,h)<(d{ account book 帐簿
?EPHq,
E account collected in advance 预收款项
$sg- P|Wo account current book 往来帐簿
P>)J:. tr0 account of after-acquired property 事后取得的财产报告
IMM sOl account of defaulter 拖欠帐目
0dS (g&ZR account payable 应付帐款
% WXl * account payee only [A/C payee only] 只可转帐；存入收款人帐户
9) $[W account receivable 应收帐款
`.3.n8V account receivable report 应收帐款报表
I|K!hQ"m account statement 结单；帐单；会计财务报表
2@pEiq3 account title 帐户名称；会计科目
M5d EZ accountant's report 会计师报告
F9r/
M"5 Accountant's Report Rules 会计师报告规则
tq@)J_7| accounting and auditing procedure 会计与审计程序；会计与核数程序
e Y^zs0 Accounting Arrangements 《会计安排》
-%P}L aC < accounting basis 会计基础
h8Oj
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J(maJuY Accounting Circular 《会计通告》
y;4g>ma0 accounting class 会计类别
UzIE,A accounting date 记帐日期；会计结算日期
\ -{$IC-L accounting for money 款项核算
?OoI6 3& Accounting Officer 会计主任
#.fJ
M:"tG accounting period 会计报告期；会计期
HkhZB^_V accounting policy 会计政策；会计方针
CyHHV accounting practice 会计惯例
+/kOU z/] accounting principle 会计准则
9%3+\[ s1 accounting record 会计记录
r|\{!;7 accounting report 会计报告
-e_TJ A Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=5fY3%^b{ Accounting Society of China 中国会计学会
YO?o$Hv16 accounting statement 会计报表
ht>/7.p] accounting system 会计制度；会计系统
x>BFK@# accounting transaction 会计事项；帐务交易
)b=vBs`% accounting treatment 会计处理
s6 (md<r accounting year 会计年度
_/cX!/" accretion 增值；添加
QlR~rFs9t accrual 应计项目；应累算数目
*icaKy3 accrual basis 应计制；权责发生制
Ygkf}n accrual basis accounting 应计制会计；权责发生制会计
B"#pvJN accrue 应累算；应计
5WxNH}{ accrued benefit 应累算利益
:"Tkl$@, accrued charges 应计费用
O 7 LJ-M accrued cumulative preference share dividend 应累算的累积优先股股息
YPq:z"`-y4 accrued expenses 应累算费用
z[R
dM#L accrued interest payable 应付利息；应计未付利息
3B,dL|q(@J accrued interest receivable 应收利息；应计未收利息
~]?EV?T accrued right 累算权益
KydAFxU b accruing profit 应累算的利润
\T<F# a accumulated fiscal reserve 累积财政储备
i;]# @n| accumulated profit 累积利润；滚存溢利
!Icznou\ accumulated reserve 累积储备
(Pw,3CbJ accumulation of surplus income 累积收益盈余
\+Y=}P > acquired assets 既得资产
@W
@,8e]c acquisition 收购；购置；取得
4^nHq 4_ acquisition cost 购置成本
SA f)#HXa acquisition expenses 购置费用
oTXIs4+G acquisition of 100% interest 收购全部股权
PvjZoF[" acquisition of control 取得控制权
PU1YR;[Fe acquisition of fixed assets 购置固定资产
B~qo^ppVU acquisition of shell “买壳”
%Ny1H/@Q1+ acquisition price 收购价
+_S0 act of God 天灾
T;{ :a-8 acting partner 执事合伙人
.H qJ)OH active market 买卖活跃的市场；交投畅旺的市场；旺市
wmXI8'~F& active partner 积极参与的合伙人
0L#i c61U active trading 交投活跃
*mWl=J; u actual circulation 实际流通
~OxFgKn23& actual cost 实际成本
B B V>Q L actual expenditure 实际开支；实际支出
o]q wN:8^ actual income 实际入息；实际收入；实际收益
ohJDu{V actual market 现货市场
2$!,$J -<Y actual price 现货价；实际价格
Z0y~%[1X actual profit 实际利润
g=q aq
actual quotation 实盘；实际价位；实际报价
/iQh'rp actual year basis 按实际年度计算
J >;r(j actuals 实货
<6,,:=# actuarial investigation 精算调查
h>cjRH?e actuarial principle 精算原则
<}8G1<QZ'. actuarial report 精算师报告
S0:Oep Actuarial Society of Hong Kong 香港精算学会
u#^l9/tl actuarial valuation 精算师估值
RIO?rt; actuary 精算师
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& [g} ad referendum agreement 暂定协议；有待覆核的协定
Ki Kw,@ ad valorem duty 从价税；按值征税
g`C8ouy ad valorem duty system 从价税制
[E6ceX0 ad valorem fee 从价费
mQ`2c:Rn&7 ad valorem tariff 从价关税
I} +up,B]o additional allowance 额外免税额
=Bm|9A1 additional amount for unexpired risk 未过期风险的额外款额
\ )> #`X additional assessable profit 补加应评税利润
`jT B9A" additional assessment 补加评税
S&] r6 ss additional commitment 额外承担
; 8eGf' additional commitment vote 额外承担拨款
gV h&c 4 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
xWK/uE ( additional dependent parent allowance 供养父母额外免税额
kz6fU\U additional provision 额外拨款
5ZH3}B^L$ additional stamp duty 附加印花税
Y{#*;p*I additional tax 补加税罚款；补加税款
+( af O ~9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
cTRtMk%^ adjudged bankrupt 被裁定破产
%N(>B_t\ adjudicated bankrupt 裁定破产人
y^n T
G adjudication fee 裁定费；评定印花税额手续费；评估契据费
~!g2+^G7+P adjudication of bankruptcy 裁定破产；宣告破产
_FcTY5."S adjudication of insolvency 裁定无力偿还债务
UHU ,zgM adjusted actual 经调整的实数；调整后的实数
aot2F60J, adjusted current assets 经调整的流动资产；调整后的流动资产
@V5i adjusted figure 经调整的数字；调整后的数额
@H~oOf adjusted liabilities 经调整的负债；调整后的负债
`"yxmo*0 adjusted loss 经调整的亏损；调整后的亏损
9^?muP<A 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
soQ[Zg4} adjusted profit 经调整的利润；调整后的利润
O `GF | adjusted surplus 经调整的盈余额；调整后的盈余额
r%ebC adjusted value 经调整的价值；调整后的价值
OW@) 6 adjustment 调整；修订；理算〔保险〕
FeO1%#2<y adjustment centre 调剂中心
*_#2|96) adjustment lag 调整过程的时间差距；调整时差
l`A&LQ[ adjustment mechanism 调整机制
l Ib
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9y5J V3 adjustment process 调整过程；调整程序
KfZb=v;-l adjustment range 调整幅度
]o0]i<: administered exchange rate 受管制汇率
&nI>`Q' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
U:3O E97 administration expenses 行政费用
33D2^ Sf6" administration fee 手续费；行政费
=mPe
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)X|)X,~+- administration order 遗产管理令
`zw % administrator 管理人；遗产管理人
CnZEBAU administrator of the estate 遗产管理人
5$Kj#9g-# admission of debt 债项承认书
M<NY`7 $^ admission of proof 接纳债权证明
6<QC|>p advance 放贷款项；垫付款项；预支款项；预付款项
B9$f y).Gp advance account 暂支帐目；预付款帐户
qz 3
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advance compensation 预付补偿金
9%N obT advance from shareholder 股东垫款
6aHD?a o advance pending reimbursement 预支以待日后付还
U] GD6q advanced economy 先进经济体系
W cY_w`*L advancement 预付；预付财产
42 lw>gzr! advances warrant 垫款令
@|wU
@by{ advancing 贷出
4 KR` adverse balance 逆差
ISK 8t adverse exchange 逆汇
l:JVt`A4? advertisement addressed to shareholders 在报章刊登的致股东通告
;fW~Gb?" advice for collection 托收通知书
yTK3eK advice of drawing 提款通知书；汇票通知书
cqJXZ.X C advice of payment 付款通知
Aaq%'07ihW Advisory Committee [Securities and Futures Commission]
I=< Qpd4 谘询委员会〔证券及期货事务监察委员会〕
i '*!c Advisory Committee on Diversification 经济多元化谘询委员会
n^hkH1v Y affidavit 誓章；遗产申报誓章
>1Hv c7DP affidavit of no receipt 述明无收款的誓章
pOn &D affiliate 联号；联营公司；附属公司
Yk?q \1 affiliated company 附属公司；联号；联营公司
L97 ~m a affirmation [estate duty] 非宗教式宣誓〔遗产税〕
5XB]p|YU~s affordability 负担能力
+L.D3 African Development Bank [AfDB] 非洲开发银行
wuYak"KX after-acquired property 事后取得的财产
7qUg~GJX after-hours dealing 市后交易
y {Bajil after-tax profit 税后盈利；税后利润；税后溢利
&p_ iAMn:9 agency agreement 代理协议
) `'a1y| agency expenses 代理机构的开支
9*K-d' m agency fee 代理费
a@|H6:| Agency Law 《代理法》
,Z b agent 代理人；承销人
A[7H-1- agent of company 公司代理人
-C~zvP; a agent's fee 代理人费；经纪费
PlS)Zv3 aggregate 总计；总数；总体数字
-qaO$M^ Q aggregate amount 总款额；总额
0#8, (6 aggregate assets and liabilities 总体资产与负债
;]m;p,$ aggregate at constant price 按固定价格计算的总体数字
32SkxcfrCK aggregate demand 总需求
M /9[P*
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IO
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S (xs;tZ aggregate of salaries tax 合计薪俸税
sZr \mQ~ aggregate performance 总体表现；总体业绩
' /6f2[%Y" aggregate supply 总体供应
U/s
Z1u - aggregate surplus 总盈余
h4 9q(085V aggregate total 整体总额
6fI2y4yEz aggregate value 总值；合计价值
cNmAr8^} aggregated basis 合计基准
41Q)w=hoN aggregated net chargeable income 合计应课税入息实额
/}6y\3h aggregation 合并计算；合计；总和
pt3)yj&XE aggregation of incomes of husband and wife 夫妇入息合并计算
DeNWh 2 aggregation of property 财产的总和
[f lK agio 差价；贴水
$/g`{O I]K 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》
![r)KE=v8I Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
q. Jx|x 《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》
Vjt7X"_/ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:{Z%dD 《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》
*WJK& Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
O|=?!|`o 《香港政府和大韩民国政府关于相互促进和保护投资协定》
w42{)S" agreement for a settlement 授产协议
~J+
qIZge agreement for assignment 转让协议
e],(d7 Jo agreement for sale 售卖协议；买卖协议
RfD#/G3| agreement for sale and purchase 买卖协议
t g-(e=S4P agreement for the payment of interest 支付利息协议
DBcR1c&<H agreement for the repayment of money 还款协议
vf<Dqy <M. agreement of reinsurance 再保险协议
rKslgZhQ Agricultural Bank of China 中国农业银行
@jMo/kO/A air passenger departure tax 飞机乘客离境税
>yT1oD0+x Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!A%
vR\ airport tax 机场税
CVkJMH_ alcohol duty 酒精税
`RE>gX alienation 让与；让渡；转让
GeB&S!F alimony 生活费；赡养费
er 1X Z All Ordinaries Index [AOI] 所有普通股指数
piIz ff all risks 全险；综合险
$yj*n; All Sales Record for Stock Market 《股票市场成交报告》
Je 9Z:s[ Allied Capital Resources Limited 新联财务有限公司
rDoMz3[w all-items index [Consumer Price Index] 总指数〔消费物价指数〕
GIpYx `mHi allocation letter 拨款信件
PyHL`PZZ allocation of fund 分配款项；预留款项
iWr
# H allocation of profit 利润分配；溢利分配
/c-k{5mH% allocation warrant 拨款令
L?0IUGY allotment 分配；配股
+`Nu0y!rj allotment notice 股份配售通知；配股通知
<[}zw!z allotment of shares 股份分配
S[/udA allowable 可获宽免；免税的
VZ`Yb Y allowable business loss 可扣除的营业亏损
tS3&&t allowable expenses 可扣税的支出
AT3HH QD allowance 免税额；津贴；备抵；准备金
D aHbOs_< allowance for debts 债项的免税额
i(.PkYkaq allowance for depreciation by wear and tear 耗损折旧免税额
CW8YNJ' allowance for funeral expenses 殡殓费的免税额
'" &*7)+g* allowance for inflation 为通货膨胀而预留的款项；通胀准备金
k$J!, !q allowance for repairs and outgoings 修葺及支出方面的免税额
rOEBL|P0 allowance to debtor 给债务人的津贴
T8&sPt,f alteration of capital 资本更改
bZfq? alternate trustee 候补受托人
I V':sNV amalgamation 合并
N!dBF t" ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
u 6l)s0Q ambit of charges 征税范围；收费范围
4s_5>r4 amended valuation 经修订的估值
)*u o tV American Commodities Exchange 美国商品交易所
4%_c 9nat American Express Bank Limited 美国运通银行
d*k5h<jM American Stock Exchange 美国证券交易所
Lp|n)29+du amortization 摊销
T9r6,yY amount due from banks 存放银行同业的款项
N :+EGmp amount due from banks abroad 存放海外银行同业的款项
a x;<idC} amount due from holding companies 控股公司欠款
T5T[$ %]6 amount due from local banks 存放本港银行同业的款项
T<Zi67QC@ amount due to banks 银行同业的存款
5i'?oXL amount due to banks abroad 海外银行同业的存款
L5KcI amount due to holding companies 控股公司存款
KY%qzq,n amount due to local banks 本港银行同业的存款
a#CjGj) amount due to outport banks 外埠银行同业的存款
Ow5 VBw( amount for note issue 发行纸币的款额
?g@X+!RB amount of bond 担保契据的款额
=<aFkBX - amount of consideration 代价款额
u =~`5vA amount of contribution 供款数额
ttlMZLX{TJ amount of indebtedness 负债款额
V7gL*,3>= amount of principal of the loan 贷款本金额
OQ<;w amount of rates chargeable 应征差饷数额
j8^ #698X amount of share capital 股本额
OuWRLcJ! amount of sums assured 承保款额
l>s@&%;Mg amount of variation 变动幅度
;tA$
x!5] amount of vote 拨款数额
4JO 16 amount payable 应付款额
KE5>O 1 amount receivable 应收款额
xc`O \z_) Amsterdam Stock Exchange 阿姆斯特丹证券交易所
M80O;0N%A analysis 分析
7aPA+gA/ ancillary risk 附属风险
:h3U ^ annual account 周年帐目；周年帐目报表；年度决算；年结
<)sL 8G9Y annual accounting date 年结日期
> MRu oJ annual allowance 每年免税额；年积金；年度津贴；年津
`}$bJCSF.n annual balance 年度余额
Jx`7W 1%T annual disposable income 每年可动用收入
+eLL )uk annual estimates 周年预算
D88IU9V&n annual fee 年费
7' {Vh{. annual general meeting 周年大会
w&VDe( :~ annual growth rate 年增率；每年增长率
&l_}yf"v annual long-term supplement 长期个案每年补助金
)g3c-W= annual pensionable emolument 可供计算退休金的年薪
r5(efTgAd+ annual report 年报
RVs=s}|>* Annual Report on the Consumer Price Index 《消费物价指数年报》
Q6
m.yds annual return 周年报表；周年申报表；每年报税表格
lU$0e09 Annual Return Rules 《周年报表规则》
[[';Hi^ annual review of consumer prices 每年消费物价回顾
aZtM
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V
joVC$ZX annual salary 年薪
wPcEvGBN= annual statement 年度报表；年度决算表
`@0AGSzUv 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
+/ M%%:>mY annuitant 年金受益人
fuF{8-ua annuity 年金
f3>DmH# annuity contract 年金合约
$2}%3{<j annuity on human life 人寿年金
2hr yY antecedent debt 先前的债项
%S$$*|_G ante-dated cheque 倒填日期支票
44YKS>Cq anticipated expenditure 预期开支
#ZnNJ\6 anticipated net profit 预期纯利
7 i#/eRui anticipated revenue 预期收入
!3DY# anti-inflation measure 反通货膨胀措施
$
O[Y anti-inflationary stance 反通货膨胀立场
I-Ut7W apparent deficit 表面赤字
+~y>22Zfg apparent financial solvency 表面偿债能力
$ye>;Ek apparent partner 表面合伙人
Mto OIkQ application for personal assessment 个人入息课税申请书
8`]yp7 ueS application of fund 资金应用
3Z#WAhfS: application to release as liquidator and to destruct the books of accounts and documents
|pq9i)e& 申请免除清盘人职务及毁灭帐簿与文件
\.Op6ECV9 appointed actuary 委任精算师
"{t]~urLd appointed auditor 委任核数师；委任审计师
asCcBp appointed trustee 委任的受托人
yg~@} _C2_ appointer 委任人
n;>=QG
-v apportioned pro rata 按比例分摊
*8)va apportionment 分配；分摊
$P%cdJ T0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~$"2,& apportionment formula 分摊方程式
P4/~_$e apportionment of estate duty 遗产税的分摊
j},i=v appraisal 估价；评估
l5K O_"hy appreciable growth 可观增长
BIe:7cR% appreciable impact 显着影响
Jo~fri([%Q appreciable increase 可观增长
I:UDEoQo appreciation 增值；升值
&CN(PZv appreciation against other currencies 相对其他货币升值
T5.^
w appreciation of the exchange value of Hong Kong dollar 港元汇值上升
YV@efPy}n appreciation tax 增值税
%yk_(3a appropriation 拨款；拨用；拨付
1 v,R<1)& appropriation account 拨款帐目
0\@oqw]6hv Appropriation Bill 拨款法案
Aq3\Q>klH) appropriation-in-aid system 补助拨款办法
X:g#& e_ approved assets 核准资产
WLfDXx 2A approved basket stock 认可一篮子证券
Np r u approved budget 核准预算
S'hUh'P Z approved charitable donation 认可慈善捐款
j F/S2Ty2 approved charitable institution 认可慈善机构
f:J-X~T_f approved currency 核准货币；认可货币
8?YeaMIBB approved estimates 核准预算
q(~|roKA( approved estimates of expenditure 核准开支预算
O7uCTB+ approved overseas insurer 核准海外保险人
uI%7jA~@ approved overseas trust company 核准海外信托公司
BHZhdm@), approved pooled investment fund 核准汇集投资基金
;YW@ 3F-h approved provident fund scheme 认可公积金计划
VYO1qj approved provision 核准拨款
lCl5#L9 approved redeemable share 核准可赎回股份
w&Gc#- B approved regional stock 认可地区性证券
ylQj2B,CB approved retirement scheme 认可退休金计划
8Gnf_ lkI approved subordinated loan 核准附属贷款
_:p-\Oo. arbitrage 套戥；套汇；套利
PiCGZybCA arbitrageur 套戥者；套汇者
['sNk[-C arbitrary amount 临时款项
&/"a
E arrangement 措施；安排；协定
> TBXT+ arrears 欠款
% %>nM'4< arrears of pay 欠付薪酬
$AE5n >ZD$ arrears of revenue 逾期未收税款；逾期未收的帐项
e
t@:-} articles of association 组织章程；组织细则；组织章程细则
#(i
pF Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~a&V sC# ascertainment of profit 确定利润
nbf/WOCk "Asia Clear" “亚洲结算系统”
:2,NKdD Asia Commercial Bank Ltd. 亚洲商业银行有限公司
h0g?=hJq Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
fmc \Li Asian Development Fund [ADF] 亚洲发展基金
5$N#=i `V Asian dollar bond 亚洲美元债券
p :W ] Asian dollar market 亚洲美元市场
Qr 4 D Asian dollar rate 亚洲美元利率
ctjQBWE Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_*Z3,*~"X Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
@7C.0>W_A asked price 沽盘；喊价；索价；卖方报价
P R3Arfle assessable income 应评税入息
}f? [m&< assessable loss 应评税亏损
1
ptyiy assessable profit 应评税利润
m_@XoS
yxI assessable value 应评税值
b:p0@ |y assessed profit 估定利润
[w|Klq5 assessed value 经评估价值
Ef 28 assessment 评税；评定；估价；评税单
Ro"'f7(v. assessment number 评税编号；估价编号
LbRQjwc]W assessment of additional tax 补加税评税
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.!Uv assessment of performance 业绩评估；实绩评价
Y_!+Y<x7v Assessor 评税主任
PM#3N2?|E asset price bubbles 资产价格泡沫
/WE\0bf asset-backed securities 具资产保证的证券
*vuI'EbM assets accretion 资产增值
vO~ Tx assets and liabilities 资产与负债
CE c(2q+%i assets betterment statement 资产递增表；资产改进表
]77f`<q<}! assets lending 实物放款；有抵押贷款
[W G\w j. assets of the company passing on the death 死者去世时转移的公司资产
*q k7e[IP assets pledged as security for liabilities 用作负债抵押的资产
liH#=C8l*% assets portfolio 资产投资组合
'Kbrz assets price 资产价格
Y7r;}^+WY assets quality 资产质素
8B?U\cfa^ assets realization 资产变现
6uFw+Ya#
assets refinancing arrangement 资产再集资安排
t kr&Fs"t+ assets securitization 资产证券化
dgoAaS2M assets situated outside Hong Kong 在香港以外地方的资产
W.jXO"pN assets stripping 削减资产；拆卖资产
% ym};7'&b assets value 资产值
-9,~b9$ assignee 承让人
QRf>lZP assignment 转让；转让书；转让契
'6&o:t assignment of interest 权益转让
Zp~yemERr assignment of letters patent and trade mark 专利证书及商标转让
igk<]AwxS assignment of property 物业转让；物业转让书
C)EP;5k'!\ assignment right 转让权
A`Y^qXFb` assignor 转让人
d!0rq4v7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
2[qfF6FHA Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
SM4`Hys;p associate member 附属会员
?dCw o;~ associated body corporate 相联法人团体
_
s3d$C?B associated company 相联公司；联属公司
%gAT\R_f associated corporation 相联法团
uMZ~[S z Association of Chartered Certified Accountants [ACCA] [United Kingdom]
N\g=9o|Q 公认会计师公会〔英国〕
Q/
.LDye8 Association of Futures Exchange Brokers 香港期货经纪协会
j _N<aX Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
j7kX"nz association of underwriters 承保人组织
n f 8V:y4 assumption of control 接管
FrXP"U}Y assurance 担保；保险；转易；转易书
N n FR; assurance of interest 权益的转易
R2sG'<0B0 at 19XX price 按一九ＸＸ年价格计算
[B) ! at a discount 按赔价计算；按贴水价格计算；打折扣
5 k3m"* at a premium 按溢价计算；按升水价格计算
/u4RZ| &as at call 通知付款；按通知
g}D)MlXRq at constant market price 按固定市价计算
j0; ~2W#G* at constant price 按固定价格计算
jL"V0M]c at cost 按成本计算
hDJG .,r at current market price 按当时市价计算；按现时市价计算
8e*skL at current price 按当时价格计算；按现时价格计算
(!5Ta7X at factor cost 按要素成本计算；按生产要素成本计算
EpMxq7* at money-of-the-day price 按付款当日价格计算
>U{iof< at or better 按指定或较佳价位〔买卖指令〕
=IsmPQK i at par 按面值计算；平价
xBTx`+%WS at sight 见票即付
D`a6D at the close 按收市盘
}]o8}$ &( at the opening 按开市盘
Nbd4> M< attestation 见证；见证条款
y&,|+h at-the-money option 平价期权
'lA} E attorney 受权人；受托代表人
oR2?$KF attornment 新拥有人承认书
{k_\1t(/ attributable profit 可归属利润
`K.C>68 attributable share value 可归属股份价值
[:cD Auckland Stock Exchange 奥克兰证券交易所
6 -_g1vq auction 拍卖
JVX)>2 &$ auctioneer 拍卖商
<.n,:ir audit 审计；核数
t2(X Audit Commission 审计署
=eU=\td^ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
u_^mN9h 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〕
/ GO - audit review 帐目审查
H%vfRl3rB Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
>S7t audited account 审计帐目；经审计的帐目
k;+TN9 audited annual account 经审计的周年帐目
h8`On/Ur_8 audited balance sheet 经审计的资产负债表
M=liG+d auditor 核数师；核数主任；审计师
K'Ywv@ auditor's certificate 核数师证明书；审计师证明书
2j%=o?me^p auditor's report 核数师报告；审计师报告
? K[Y"*y2 Aussie bond 澳元债券
M\m:H3[ austerity budget 紧缩预算
KSchgon0V Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8j#S+=l> Australia All Ordinaries Index 澳洲所有普通股票指数
gv uv>A}vJ Australian Dollar [AUD] 澳元
#kM|!U= Australian Options Market 澳大利亚期权市场
K`K v .4 Australian Securities Commission 澳洲证券事务监察委员会
~-A"j\gi" Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4)w,gp Australian Stock Exchange 澳大利亚证券交易所
Z|n|gxe Austrian Schilling [ATS] 奥地利先令
r&4Xf# QD6 authentication 认证；鉴证
=;0-t\w! authority to purchase 委托购买证；委购书
'r]6 GC8Z$ authorization 认可；核准；授权；授权书
Z8$BgP authorization by direction 指示授权
(uvQ/! authorization by instruction 指令授权
}( F:U# authorization by warrant 令状授权
z;1dMQ, # authorization of unit trust 单位信托的认可
T$D(Y`zdn authorized agent 指定代理人
hE {";/}J authorized capital 法定资本
QG uqV8 y0 authorized clerk 出市员
S=r0tao,!v authorized dealer 认可交易商
-13}]Gls7Q authorized financial institution 认可财务机构
\.mVLLtG authorized fund 认可基金
-H6[{WVW! authorized fund house 获授权的基金公司；认可基金公司
ck{S authorized institution 认可机构
dBd7#V:}yV authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
wH o}wp authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
N=\ zx^w, authorized insurer 获授权保险人；获认可承保人
g9" wX?* authorized investment 特准投资项目
i4|R0>b authorized person 获授权人
%cSx`^`6j authorized representative 获授权代表
Q[#}Oh6$ authorized share capital 法定股本
e|{R2z"^ automated quotation system 自动报价系统
'd$RNqe Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
T<0 r , 自动交易系统〔香港期货交易所有限公司〕
/Ot3[B automatic adjustment mechanism 自动调整机制
jvB[bS`<H automatic adjustment system 自动调整系统
X=# us7W} Automatic Clearing House 自动票据交换所
_A C N automatic exchange rates accumulation system 自动化汇率累集系统
1jd{AqHl Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
VH]}{i"` automatic teller machine [ATM] 自动柜员机
yIKpyyC9H autopay 自动转帐
_!o8s%9be available assets 可用资产
$! *>5".A available fiscal reserve 现存财政储备
/3aW 0/^o available profit 可用利润
@KL&vm(F$ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
F^gTID average 平均；平均数；海损
BjfVNF;hk: average basic salary 平均基本薪金
E_ =F' sP? average consumer expenditure 平均消费开支；一般消费开支
$97O7j@ average cost 平均成本
]Kq<U%x$ average cost of land production 增辟土地平均成本
)=Z;H"_ average daily turnover 平均每日成交额
9PKXQp average daily wage rate 平均每日工资率
%FYhq:j average expenditure pattern 平均开支模式
5\ pS8<RJ; average growth rate 平均增长率
Xeq9Vs zg average net fixed assets 固定资产平均净值
U}jGr=tu average of relatives 相对价格平均数
R0INpF'; average price 平均价格
Z}$sY>E average propensity to consume 平均消费倾向；一般消费倾向
|` :cB average propensity to save 平均储蓄倾向；一般储蓄倾向
62HA[cr&) average rate 平均率
06]3+s{{ average revenue 平均收入；平均收益
E'a OHSAg average stock 平均库存；平均存货
hP+4{F*}- average yearly rent 平均年租
|s!
_;6 avoidance of double taxation 避免双重课税
^Q ` 5+ avoidance of tax 避税
