A:
6Wc eDY A share Ａ股；甲类股份
j@GMZz< abatement of tax 减税；减扣免税额
1yX&iO^d ABN AMRO Bank N.V. 荷兰银行
T 2Y`q' above-the-line expenditure 线上项目支出；经常预算支出
o&(%:| above-the-line receipt 线上项目收入；经常预算收入
q hK; #<# ABSA Asia Limited 南非联合亚洲有限公司
"MoV*U2s, absolute change 绝对数值变更
Y1 `. absolute expenditure 实际开支
/
s H*if absolute guideline figure 绝对准则数字
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KaI }O absolute interest 绝对权益
B{)Du
:) absolute order of discharge 绝对破产解除令
*zX<`E absolute profit margin 绝对利润幅度
:6HMb^4 absolute value 实值；绝对值
PDD` eK}Fj absolutely vested interest 绝对既得权益
nJ*NI) absorbed cost 已吸收成本；已分摊成本
~@'|R%jJ absorption 吸收；分摊；合并
Z: T4Z}4N absorption rate 吸收率；摊配率；分摊率
Q96g7[ ACB Finance Limited 亚洲商业财务有限公司
ya:H{#%6 acceptable form of reciprocity 合理的互惠条件
{F@;45)o acceptable rate 适当利率；适当汇率
& RROra acceptance agreement 承兑协议
J,7_5V@jJ acceptance for honour 参加承兑
1"v;w!uh acceptor 承兑人；接受人；受票人
^f<f&V acceptor for honour 参加承兑人
0
|F (qR accident insurance 意外保险
cq[}>5*k Accident Insurance Association of Hong Kong 香港意外保险公会
?7G[`@^Y
accident insurance scheme 意外保险计划
c$e~O-OVD? accident year basis 意外年度基准
#e 8CuS accommodation 通融；贷款
U]R7= accommodation bill 通融票据；空头票据
S ?Eg accommodation party 汇票代发人
vm4]KEyrX account balance 帐户余额；帐户结余
r 5s*"z account book 帐簿
u{H_q&1 account collected in advance 预收款项
W]M[5p]* account current book 往来帐簿
.Bi7~*N account of after-acquired property 事后取得的财产报告
I gFz[)
account of defaulter 拖欠帐目
xUSIck
account payable 应付帐款
rz l2Oj"4 account payee only [A/C payee only] 只可转帐；存入收款人帐户
pkk0?$l ", account receivable 应收帐款
p n
=S%Qf] account receivable report 应收帐款报表
gl!3pTC account statement 结单；帐单；会计财务报表
?^"S%Vb account title 帐户名称；会计科目
,%,}[q?]d accountant's report 会计师报告
/1OhW>W3eH Accountant's Report Rules 会计师报告规则
P}VD}lEyO accounting and auditing procedure 会计与审计程序；会计与核数程序
lcUL7 Accounting Arrangements 《会计安排》
aq yXxJS8 accounting basis 会计基础
a(J~:wgd accounting by Official Receiver 破产管理署署长呈交的帐目
A$5!]+ Accounting Circular 《会计通告》
DAv AozM accounting class 会计类别
!MGQ+bD6 accounting date 记帐日期；会计结算日期
UhEnW8^bz1 accounting for money 款项核算
Ql\ GL" Accounting Officer 会计主任
F ijzO accounting period 会计报告期；会计期
>G-D& A+ accounting policy 会计政策；会计方针
FD`V39## accounting practice 会计惯例
ZAiQofQ:2 accounting principle 会计准则
^(6 .M\Q accounting record 会计记录
0#yo\McZ accounting report 会计报告
;ga~ae=Fg Accounting Services Branch [Treasury] 会计事务部〔库务署〕
r-!8in2 Accounting Society of China 中国会计学会
s+(8KYTs` accounting statement 会计报表
\y0abxIHS accounting system 会计制度；会计系统
(>Tu~V o accounting transaction 会计事项；帐务交易
Rq\.RR]( accounting treatment 会计处理
^ 5UIbA( accounting year 会计年度
)9PQ j accretion 增值；添加
"0]i4d1l accrual 应计项目；应累算数目
lJK U^?4S8 accrual basis 应计制；权责发生制
*.i` hfR c accrual basis accounting 应计制会计；权责发生制会计
C"Y M"9JSJ accrue 应累算；应计
+:^ tppg accrued benefit 应累算利益
N 2x\O~7 accrued charges 应计费用
hZyz5aZ)K accrued cumulative preference share dividend 应累算的累积优先股股息
U`:$1*(` accrued expenses 应累算费用
p~M^' k=d accrued interest payable 应付利息；应计未付利息
0 _%u(? accrued interest receivable 应收利息；应计未收利息
G8<,\mg+ accrued right 累算权益
8-po| accruing profit 应累算的利润
N ]5-# accumulated fiscal reserve 累积财政储备
8Y&(o-R0 accumulated profit 累积利润；滚存溢利
#5'9T:8 accumulated reserve 累积储备
)TP7gLv=b accumulation of surplus income 累积收益盈余
P+o ZS acquired assets 既得资产
9?]4s-~ acquisition 收购；购置；取得
*xt3mv/< z acquisition cost 购置成本
'GNT'y_ acquisition expenses 购置费用
\]o#tYN\a0 acquisition of 100% interest 收购全部股权
jMZ{>l.v acquisition of control 取得控制权
QZzi4[-as acquisition of fixed assets 购置固定资产
#,$d!l @ acquisition of shell “买壳”
P~=|R9 t acquisition price 收购价
0h$23. act of God 天灾
$7lI Dt acting partner 执事合伙人
>D*L0snjV active market 买卖活跃的市场；交投畅旺的市场；旺市
UX(#C,qgG active partner 积极参与的合伙人
:uqsRFo&4 active trading 交投活跃
Oi=kL{DG:s actual circulation 实际流通
{aAA4.j^ actual cost 实际成本
:3u>% actual expenditure 实际开支；实际支出
YB~}!F [( actual income 实际入息；实际收入；实际收益
qifX7A XHr actual market 现货市场
M2mte#h actual price 现货价；实际价格
bf::bV?T actual profit 实际利润
aQw? r actual quotation 实盘；实际价位；实际报价
YW 0 UIO actual year basis 按实际年度计算
s y#CR4X actuals 实货
IU/dY`J1 actuarial investigation 精算调查
F}.<x5I-;h actuarial principle 精算原则
BPe5c :z actuarial report 精算师报告
@)|62Dv / Actuarial Society of Hong Kong 香港精算学会
{_l@ws actuarial valuation 精算师估值
;#cb%e3 actuary 精算师
b=`h""u ad referendum agreement 暂定协议；有待覆核的协定
EO3?Dev ad valorem duty 从价税；按值征税
(w nkdI{ ad valorem duty system 从价税制
WFULQQ* ad valorem fee 从价费
i\2~yXw\ ad valorem tariff 从价关税
.[ NB"\<q additional allowance 额外免税额
G2zfdgW${/ additional amount for unexpired risk 未过期风险的额外款额
E"nIC,VZ additional assessable profit 补加应评税利润
[C9 ->`(` additional assessment 补加评税
JZ]4?_l additional commitment 额外承担
pQ!NhzQ additional commitment vote 额外承担拨款
, 0MDkXb additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
v :nm#P%P additional dependent parent allowance 供养父母额外免税额
^ ,d!K2` additional provision 额外拨款
8dNwi&4 additional stamp duty 附加印花税
6 `+dP"@ additional tax 补加税罚款；补加税款
|Xlpg diu Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
5O% Q*\( adjudged bankrupt 被裁定破产
xJ:15eDC adjudicated bankrupt 裁定破产人
:na9PW`TC adjudication fee 裁定费；评定印花税额手续费；评估契据费
JJPU! adjudication of bankruptcy 裁定破产；宣告破产
I>B-[QEC adjudication of insolvency 裁定无力偿还债务
pPu E-EDk adjusted actual 经调整的实数；调整后的实数
Q
&<:W4N* adjusted current assets 经调整的流动资产；调整后的流动资产
/ZUKt adjusted figure 经调整的数字；调整后的数额
b*\K I adjusted liabilities 经调整的负债；调整后的负债
xlZ"F adjusted loss 经调整的亏损；调整后的亏损
D .oX>L#: 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
tXV9+AJ adjusted profit 经调整的利润；调整后的利润
aqSHo2]DX9 adjusted surplus 经调整的盈余额；调整后的盈余额
B\G? dmo adjusted value 经调整的价值；调整后的价值
;!v2kVuS] adjustment 调整；修订；理算〔保险〕
]Nz~4ebB adjustment centre 调剂中心
$e)d!m. adjustment lag 调整过程的时间差距；调整时差
E LZCrh6* adjustment mechanism 调整机制
s`B]+ adjustment of loss 亏损调整
] d=SkOq adjustment process 调整过程；调整程序
tpwMy:<Ex adjustment range 调整幅度
PGF=q|j9K administered exchange rate 受管制汇率
Ri =>evx Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
t ;!v jac administration expenses 行政费用
}OZp[V administration fee 手续费；行政费
^V#9{)B administration in bankruptcy 破产管理
@KfFt R-; administration order 遗产管理令
xb1 i{d administrator 管理人；遗产管理人
$hZb< Xz administrator of the estate 遗产管理人
(LbAP9Zj#f admission of debt 债项承认书
$w4%JBZr admission of proof 接纳债权证明
KHV5V3q4 advance 放贷款项；垫付款项；预支款项；预付款项
QV,X> !Nz advance account 暂支帐目；预付款帐户
VJmX @zX9 advance compensation 预付补偿金
4wk-f7I( advance from shareholder 股东垫款
?f<JwF< advance pending reimbursement 预支以待日后付还
|\;oFuCv## advanced economy 先进经济体系
t{Ck"4Cg advancement 预付；预付财产
v10p]=HmO advances warrant 垫款令
q1} HsTnBH advancing 贷出
6; 6 a.iZ adverse balance 逆差
5 #3/ adverse exchange 逆汇
D!< [ \ G advertisement addressed to shareholders 在报章刊登的致股东通告
<+I^K 7
advice for collection 托收通知书
t[* ;v advice of drawing 提款通知书；汇票通知书
&D0s uK# advice of payment 付款通知
VrLU07"0n Advisory Committee [Securities and Futures Commission]
g S xK9P 谘询委员会〔证券及期货事务监察委员会〕
BB@I|)9O( Advisory Committee on Diversification 经济多元化谘询委员会
R1OC7 q affidavit 誓章；遗产申报誓章
Ww-%s9N< affidavit of no receipt 述明无收款的誓章
q/w<>u affiliate 联号；联营公司；附属公司
=%P'?(o| affiliated company 附属公司；联号；联营公司
=2!AK[KxX affirmation [estate duty] 非宗教式宣誓〔遗产税〕
|<t Z| affordability 负担能力
DID&fj9m African Development Bank [AfDB] 非洲开发银行
> fHg1d2- after-acquired property 事后取得的财产
OjO$.ecT after-hours dealing 市后交易
k.= 67L after-tax profit 税后盈利；税后利润；税后溢利
=+;1^sZ agency agreement 代理协议
banie{ e agency expenses 代理机构的开支
C/V{&/5w agency fee 代理费
=5=D)x~ Agency Law 《代理法》
hpp>+= agent 代理人；承销人
jusP
aAdW agent of company 公司代理人
N5 ITb0Tv agent's fee 代理人费；经纪费
*AX)QKQ @ aggregate 总计；总数；总体数字
E/ %S0 aggregate amount 总款额；总额
v\7k aggregate assets and liabilities 总体资产与负债
{.F``2 aggregate at constant price 按固定价格计算的总体数字
Fq3[/'M^ aggregate demand 总需求
EGMj5@> aggregate gross position 总持仓量
GB Oz,_pw aggregate limit 总限额
$mFsf)1]]? aggregate of salaries tax 合计薪俸税
dv3+x\`9 aggregate performance 总体表现；总体业绩
DC S$d1 aggregate supply 总体供应
Ij; = aggregate surplus 总盈余
#:Z"V8n' aggregate total 整体总额
+<&\* VR aggregate value 总值；合计价值
fq-$u;~h aggregated basis 合计基准
Kp,}7%hDw! aggregated net chargeable income 合计应课税入息实额
86d * aggregation 合并计算；合计；总和
,Nl]rmI aggregation of incomes of husband and wife 夫妇入息合并计算
u*_I7.}9 aggregation of property 财产的总和
x" 21 Jh agio 差价；贴水
"o#N6Qu71 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》
#6{"c r6l Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
mY"DYYR> 《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》
$s2Ty1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
I Nw c@XB 《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》
~N+lI\K Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
FI@2K M 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Ycb<'M*jE agreement for a settlement 授产协议
!Z P1?l30 agreement for assignment 转让协议
oH~ZqX .3 agreement for sale 售卖协议；买卖协议
pNpj, H*4 agreement for sale and purchase 买卖协议
9_IR% bm agreement for the payment of interest 支付利息协议
q|m 8G agreement for the repayment of money 还款协议
n0 :+D
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AfvTStwr Agricultural Bank of China 中国农业银行
m'1NZV%# air passenger departure tax 飞机乘客离境税
J {72% S Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
cn ,zUG!-h airport tax 机场税
A?Jm59{w alcohol duty 酒精税
p-V#nPb alienation 让与；让渡；转让
E&0A W{ alimony 生活费；赡养费
:6LOb f\01 All Ordinaries Index [AOI] 所有普通股指数
M64z Vxsd all risks 全险；综合险
Q(m} Sr4 All Sales Record for Stock Market 《股票市场成交报告》
DoWY*2E Allied Capital Resources Limited 新联财务有限公司
#FF5xe all-items index [Consumer Price Index] 总指数〔消费物价指数〕
BXueOvO8 allocation letter 拨款信件
%kD WUJZ allocation of fund 分配款项；预留款项
o*/\ oVOq allocation of profit 利润分配；溢利分配
FM9b0qE allocation warrant 拨款令
wbI(o4rXE allotment 分配；配股
RhyI\(Z2q allotment notice 股份配售通知；配股通知
9\TvX!)h allotment of shares 股份分配
><OdHRh@# allowable 可获宽免；免税的
`< y[V allowable business loss 可扣除的营业亏损
i2b\`
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]>E9v& X0 allowance 免税额；津贴；备抵；准备金
hXS'*vO" allowance for debts 债项的免税额
sAk~`(:4! allowance for depreciation by wear and tear 耗损折旧免税额
G/(oQA allowance for funeral expenses 殡殓费的免税额
Jf`;F : allowance for inflation 为通货膨胀而预留的款项；通胀准备金
P>euUVMPz4 allowance for repairs and outgoings 修葺及支出方面的免税额
QHr
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allowance to debtor 给债务人的津贴
` 2|~Z
H alteration of capital 资本更改
8s8q`_.)( alternate trustee 候补受托人
FVG|5'V^ amalgamation 合并
P,h@F+OZN ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Cd#*Wp )s ambit of charges 征税范围；收费范围
'DsfKR^ s amended valuation 经修订的估值
pvy ;L[c American Commodities Exchange 美国商品交易所
y=9a2 [3Dz American Express Bank Limited 美国运通银行
P?n!fA>! American Stock Exchange 美国证券交易所
bXq,iX amortization 摊销
y5a^xRDw amount due from banks 存放银行同业的款项
(# c5Q& amount due from banks abroad 存放海外银行同业的款项
w,8 M amount due from holding companies 控股公司欠款
"+nURdicO amount due from local banks 存放本港银行同业的款项
ABhza| amount due to banks 银行同业的存款
\Qk:\aLR amount due to banks abroad 海外银行同业的存款
* V W \ amount due to holding companies 控股公司存款
IvIBf2D;Q amount due to local banks 本港银行同业的存款
tP!sOvQ: amount due to outport banks 外埠银行同业的存款
3}g?d/^E3 amount for note issue 发行纸币的款额
1I3u~J3]/ amount of bond 担保契据的款额
pI(FUoP ^ amount of consideration 代价款额
1b3Lan_2 amount of contribution 供款数额
\<lV), amount of indebtedness 负债款额
58e{WC amount of principal of the loan 贷款本金额
&[*<> amount of rates chargeable 应征差饷数额
w#P aN83+ amount of share capital 股本额
7M;Y#=sR amount of sums assured 承保款额
N0
? O*a amount of variation 变动幅度
(-dJ 0!
amount of vote 拨款数额
h:bs/q+- amount payable 应付款额
yvDzxu amount receivable 应收款额
3pDZ}{ZZU Amsterdam Stock Exchange 阿姆斯特丹证券交易所
S"3g 1yU^_ analysis 分析
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^ ancillary risk 附属风险
't )j annual account 周年帐目；周年帐目报表；年度决算；年结
w4L\@y 3 annual accounting date 年结日期
m(OBk;S~ annual allowance 每年免税额；年积金；年度津贴；年津
0l 3RwW j annual balance 年度余额
UO:>^,(j annual disposable income 每年可动用收入
GUN<ZOYb= annual estimates 周年预算
+#B%Y K|LR annual fee 年费
|=%$7b\C annual general meeting 周年大会
# UWQ (+F annual growth rate 年增率；每年增长率
z%g<&Cq annual long-term supplement 长期个案每年补助金
Jb
tbW &EH annual pensionable emolument 可供计算退休金的年薪
~o #
NOfYi annual report 年报
-;~_]t^a Annual Report on the Consumer Price Index 《消费物价指数年报》
_R-#I annual return 周年报表；周年申报表；每年报税表格
.!6ufaf$ Annual Return Rules 《周年报表规则》
sJM}p5 V annual review of consumer prices 每年消费物价回顾
,MvvW{EY annual roll-forward basis 逐年延展方式
>LLz G annual salary 年薪
&P+cTN9) annual statement 年度报表；年度决算表
^ 9{ 2 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
A,=l9hE' annuitant 年金受益人
,*lK4 ?v annuity 年金
aPb!-o{ annuity contract 年金合约
a9qZI annuity on human life 人寿年金
}Ql;% 7 antecedent debt 先前的债项
f
Fz8m ante-dated cheque 倒填日期支票
0>?m F]M anticipated expenditure 预期开支
DHJnz>bE anticipated net profit 预期纯利
r pXw 8 anticipated revenue 预期收入
zY s? w= anti-inflation measure 反通货膨胀措施
zO\"$8q* anti-inflationary stance 反通货膨胀立场
1b D c ct apparent deficit 表面赤字
c`jTdVD apparent financial solvency 表面偿债能力
>qgBu_ apparent partner 表面合伙人
d8r+UP@# application for personal assessment 个人入息课税申请书
Anm5Cvt;i application of fund 资金应用
02+^rqIx5 application to release as liquidator and to destruct the books of accounts and documents
4{Ak| 申请免除清盘人职务及毁灭帐簿与文件
LpiLk| 2i appointed actuary 委任精算师
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; appointed auditor 委任核数师；委任审计师
9"aTF,'F/ appointed trustee 委任的受托人
vaU7tJ: appointer 委任人
o . _^ apportioned pro rata 按比例分摊
h7w<.zwu
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{38aaf|'/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?@,: \ ,G apportionment formula 分摊方程式
97 g-*K apportionment of estate duty 遗产税的分摊
df)1} /* L appraisal 估价；评估
S:j0&* appreciable growth 可观增长
-| T^ appreciable impact 显着影响
>@|<1Fx| appreciable increase 可观增长
?t"PawBWE appreciation 增值；升值
JU6np 4 appreciation against other currencies 相对其他货币升值
S`^W#,rj appreciation of the exchange value of Hong Kong dollar 港元汇值上升
OH(+]%B78 appreciation tax 增值税
E}GSii%S appropriation 拨款；拨用；拨付
0k>&MkM\^ appropriation account 拨款帐目
'GyPl Appropriation Bill 拨款法案
]aR4U` appropriation-in-aid system 补助拨款办法
][mc^eI0s| approved assets 核准资产
i_@RWka< approved basket stock 认可一篮子证券
!< )_ F approved budget 核准预算
vP2QAGk < approved charitable donation 认可慈善捐款
+u2Co_FJ& approved charitable institution 认可慈善机构
w\ :b(I approved currency 核准货币；认可货币
`iI "rlc approved estimates 核准预算
4tU~ ^z approved estimates of expenditure 核准开支预算
+ NY4j-O approved overseas insurer 核准海外保险人
cmeyCyV* approved overseas trust company 核准海外信托公司
*X # e approved pooled investment fund 核准汇集投资基金
S#9SAX [ approved provident fund scheme 认可公积金计划
]4yvTP3[Rm approved provision 核准拨款
(D{}1sZBQ approved redeemable share 核准可赎回股份
&1{k^>oz approved regional stock 认可地区性证券
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hYYB0v approved retirement scheme 认可退休金计划
Y< +4>Eh approved subordinated loan 核准附属贷款
<7 ^ ~r(DP arbitrage 套戥；套汇；套利
bM-Rj1#Lo arbitrageur 套戥者；套汇者
$yAfs3/%)s arbitrary amount 临时款项
d/&|%Z
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!;gke,fB arrears 欠款
/WfVG\NF arrears of pay 欠付薪酬
m { fQL arrears of revenue 逾期未收税款；逾期未收的帐项
av?B pN"l articles of association 组织章程；组织细则；组织章程细则
q9!9OcN2 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
\sd "iMEi ascertainment of profit 确定利润
d@t r]v5 B "Asia Clear" “亚洲结算系统”
H~i],WD Asia Commercial Bank Ltd. 亚洲商业银行有限公司
'qJ-eQ7e Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0 l@P]_qq` Asian Development Fund [ADF] 亚洲发展基金
];;w/$zke Asian dollar bond 亚洲美元债券
o }A #- Asian dollar market 亚洲美元市场
&*aU2{,s,; Asian dollar rate 亚洲美元利率
^mpB\D)q Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
%#9 ~V Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
oDUMoX%4s asked price 沽盘；喊价；索价；卖方报价
63S1ed [ assessable income 应评税入息
WZ&@
J B assessable loss 应评税亏损
&|'6-wD. assessable profit 应评税利润
Xb* _LZAU assessable value 应评税值
lM*O+k assessed profit 估定利润
"S`wwl assessed value 经评估价值
e0HP~&BRs assessment 评税；评定；估价；评税单
9`xFZMd31A assessment number 评税编号；估价编号
z|*6f FE assessment of additional tax 补加税评税
F |81i$R assessment of performance 业绩评估；实绩评价
Qu FCc1Q Assessor 评税主任
RCYbRR4y asset price bubbles 资产价格泡沫
xm5FQ) T asset-backed securities 具资产保证的证券
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JH'YV assets accretion 资产增值
i%PHYSJ. assets and liabilities 资产与负债
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1+% assets betterment statement 资产递增表；资产改进表
sDm},=X} assets lending 实物放款；有抵押贷款
jA4v?(AO}# assets of the company passing on the death 死者去世时转移的公司资产
\BaN5+ B6 assets pledged as security for liabilities 用作负债抵押的资产
"!6~*!]c assets portfolio 资产投资组合
:TYzzl43 assets price 资产价格
MZW
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l=~9 9mE assets realization 资产变现
9c}]:3#XO assets refinancing arrangement 资产再集资安排
AJ lIA[Kt: assets securitization 资产证券化
_8pkejg assets situated outside Hong Kong 在香港以外地方的资产
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WM C assets stripping 削减资产；拆卖资产
G!LNP &~ assets value 资产值
vKf;&`^qE assignee 承让人
#'Y6UGJ\n assignment 转让；转让书；转让契
ZX6=D>)u assignment of interest 权益转让
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gr&s+ assignment of letters patent and trade mark 专利证书及商标转让
0 *IY%=i assignment of property 物业转让；物业转让书
-_*XhD assignment right 转让权
n[:AV assignor 转让人
'A(-MTd% associate 有联系的人；有关连人士；相联者；合伙人；联系人
2a(yR ># Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
o p5^9`" associate member 附属会员
$_7d! S" associated body corporate 相联法人团体
<T.#A8c associated company 相联公司；联属公司
p F *~)e associated corporation 相联法团
xiOrk Association of Chartered Certified Accountants [ACCA] [United Kingdom]
.'{6 u;8 公认会计师公会〔英国〕
="w8U' Association of Futures Exchange Brokers 香港期货经纪协会
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**$ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^_S-s\DW association of underwriters 承保人组织
6d R-H hF assumption of control 接管
-KJ! assurance 担保；保险；转易；转易书
IfmIX+t? assurance of interest 权益的转易
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_Z at 19XX price 按一九ＸＸ年价格计算
F;&f x( at a discount 按赔价计算；按贴水价格计算；打折扣
A"<)(M+kG at a premium 按溢价计算；按升水价格计算
^%8Hvy at call 通知付款；按通知
?r'TH/> at constant market price 按固定市价计算
031. u< _ at constant price 按固定价格计算
p< 0kmA<B/ at cost 按成本计算
i_'R"ob{S at current market price 按当时市价计算；按现时市价计算
ic{.#R.BY at current price 按当时价格计算；按现时价格计算
GKsL~;8" at factor cost 按要素成本计算；按生产要素成本计算
3| '#n[3 at money-of-the-day price 按付款当日价格计算
>&Ui* at or better 按指定或较佳价位〔买卖指令〕
wI]R+. at par 按面值计算；平价
`\4JwiPo at sight 见票即付
yc%E$g at the close 按收市盘
X6N]gD at the opening 按开市盘
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^SM` attestation 见证；见证条款
<& Y}j&( at-the-money option 平价期权
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_L-i attorney 受权人；受托代表人
HSr"M.k5 attornment 新拥有人承认书
lfpt:5a9& attributable profit 可归属利润
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attributable share value 可归属股份价值
wp]7Lx?F Auckland Stock Exchange 奥克兰证券交易所
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zmSFK g* auction 拍卖
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I auctioneer 拍卖商
! N"L`RWD audit 审计；核数
{7![3`%7 Audit Commission 审计署
Q1ABn acR Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
$ kD`$L@U 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Xx y
Bg!R audit review 帐目审查
[;IDTo!<> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
z5yb$-j audited account 审计帐目；经审计的帐目
[`zbf_RyO audited annual account 经审计的周年帐目
n2y/zP>TC audited balance sheet 经审计的资产负债表
ej"o?1l@ auditor 核数师；核数主任；审计师
=FD`A#\C~ auditor's certificate 核数师证明书；审计师证明书
srChY&h?< auditor's report 核数师报告；审计师报告
VNxpOoV=S Aussie bond 澳元债券
s7UhC.>' @ austerity budget 紧缩预算
LE0J ;|1 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
B~_,>WG Australia All Ordinaries Index 澳洲所有普通股票指数
>< #2O Australian Dollar [AUD] 澳元
RP|>&I Australian Options Market 澳大利亚期权市场
'!yS72{$2 Australian Securities Commission 澳洲证券事务监察委员会
WK_y1(v> Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/50g3?X, Australian Stock Exchange 澳大利亚证券交易所
_r<zSH% Austrian Schilling [ATS] 奥地利先令
7{K i;1B[w authentication 认证；鉴证
IB# iJ# , authority to purchase 委托购买证；委购书
}W__ffH authorization 认可；核准；授权；授权书
#A|D\IhF authorization by direction 指示授权
}o!#_N0T authorization by instruction 指令授权
!HdvCYB> authorization by warrant 令状授权
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authorization of unit trust 单位信托的认可
/.| A authorized agent 指定代理人
c+Q.?vJ authorized capital 法定资本
y ;{^Ln4{ authorized clerk 出市员
!e:i B7< authorized dealer 认可交易商
hr_9;,EPh authorized financial institution 认可财务机构
/slm
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E VN-<=i^ authorized fund house 获授权的基金公司；认可基金公司
`FzYvd"N authorized institution 认可机构
7 g A08M[O authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
_4.]A 3;} authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
#K :-Bys5v authorized insurer 获授权保险人；获认可承保人
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authorized investment 特准投资项目
N"Qg\PS _ authorized person 获授权人
9lZAa8Rx i authorized representative 获授权代表
<fC@KY># authorized share capital 法定股本
PJxak3 automated quotation system 自动报价系统
?Y? gzD Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
eK Z@ FEZ 自动交易系统〔香港期货交易所有限公司〕
?Do^stq'4 automatic adjustment mechanism 自动调整机制
X$ 7Oo^1; automatic adjustment system 自动调整系统
AfbB~Ll Bq Automatic Clearing House 自动票据交换所
T~i%j@Q.6 automatic exchange rates accumulation system 自动化汇率累集系统
]>R`;"( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
]6$,IKE7 automatic teller machine [ATM] 自动柜员机
PGPISrf autopay 自动转帐
mF[o*N* available assets 可用资产
DS#c m3 available fiscal reserve 现存财政储备
{fGd:2dh available profit 可用利润
IV I~1~ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
!_CX2| average 平均；平均数；海损
*4 <4 average basic salary 平均基本薪金
H~A"C'P3# average consumer expenditure 平均消费开支；一般消费开支
Tub1S v>J average cost 平均成本
tigT@!`$Y average cost of land production 增辟土地平均成本
$& cz$jyY average daily turnover 平均每日成交额
-PNi^
K_ average daily wage rate 平均每日工资率
S~KS9E~\ average expenditure pattern 平均开支模式
LHs- & average growth rate 平均增长率
v8ba~ average net fixed assets 固定资产平均净值
)v[XmJ>H~o average of relatives 相对价格平均数
'3A+"k-}mh average price 平均价格
4p.^'2m average propensity to consume 平均消费倾向；一般消费倾向
?Bo?JMV average propensity to save 平均储蓄倾向；一般储蓄倾向
9n1ZVP.ag average rate 平均率
>[ eW">:>K average revenue 平均收入；平均收益
kOw=c Gt average stock 平均库存；平均存货
;Vg^!]LL# average yearly rent 平均年租
f}^I=pS& avoidance of double taxation 避免双重课税
yL0f1nS avoidance of tax 避税
