A:
o *'3N/D~ A share Ａ股；甲类股份
ep|u_|sB/r abatement of tax 减税；减扣免税额
v8N1fuP} ABN AMRO Bank N.V. 荷兰银行
DLZ63' above-the-line expenditure 线上项目支出；经常预算支出
6}2Lt[>O above-the-line receipt 线上项目收入；经常预算收入
$=R\3:j ABSA Asia Limited 南非联合亚洲有限公司
VE m[F/' absolute change 绝对数值变更
2Y{9Df absolute expenditure 实际开支
!>j- j absolute guideline figure 绝对准则数字
>=Veu; A absolute interest 绝对权益
0IuU4h5Fr absolute order of discharge 绝对破产解除令
OYy8u{@U: absolute profit margin 绝对利润幅度
9,+LNZ'k absolute value 实值；绝对值
+.St"f/1 absolutely vested interest 绝对既得权益
c7_b^7h1 absorbed cost 已吸收成本；已分摊成本
H;`@SJBf absorption 吸收；分摊；合并
GvY8O|a absorption rate 吸收率；摊配率；分摊率
u e~1144 ACB Finance Limited 亚洲商业财务有限公司
zV#k
#/$ acceptable form of reciprocity 合理的互惠条件
>TgO|mq acceptable rate 适当利率；适当汇率
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#rvTDRw acceptance agreement 承兑协议
F!8425oAw acceptance for honour 参加承兑
F{H y@7 acceptor 承兑人；接受人；受票人
d[de5Xra acceptor for honour 参加承兑人
.~']gih# accident insurance 意外保险
2e &Zs%u Accident Insurance Association of Hong Kong 香港意外保险公会
no r`w,2VF accident insurance scheme 意外保险计划
GEgf_C!%@ accident year basis 意外年度基准
cvt2P}ma# accommodation 通融；贷款
_G`aI*rKsy accommodation bill 通融票据；空头票据
?jnEHn accommodation party 汇票代发人
UQ y+ &;#5 account balance 帐户余额；帐户结余
anYZ"GR+ account book 帐簿
seim?LK account collected in advance 预收款项
e2v,#3Q\ account current book 往来帐簿
O^GTPYW account of after-acquired property 事后取得的财产报告
'|.u*M, b account of defaulter 拖欠帐目
xi0&"?7la account payable 应付帐款
D lP= R account payee only [A/C payee only] 只可转帐；存入收款人帐户
j43HS Y7@ account receivable 应收帐款
xhv)rhu@ account receivable report 应收帐款报表
~mU#u\r(* account statement 结单；帐单；会计财务报表
]up:pddIh account title 帐户名称；会计科目
}Na*jr0y9{ accountant's report 会计师报告
qSR
%# Accountant's Report Rules 会计师报告规则
HU'}c*d] accounting and auditing procedure 会计与审计程序；会计与核数程序
XUWza=BR" Accounting Arrangements 《会计安排》
@EvnV. accounting basis 会计基础
MwZ`NH|n3" accounting by Official Receiver 破产管理署署长呈交的帐目
nr }H;wB Accounting Circular 《会计通告》
v{+*/NQ_ accounting class 会计类别
+%^D) accounting date 记帐日期；会计结算日期
[@)|j=:i: accounting for money 款项核算
bb nAmZ Accounting Officer 会计主任
~2H)#`\ac8 accounting period 会计报告期；会计期
Cv3H%g+as accounting policy 会计政策；会计方针
ZtiOf}@i\ accounting practice 会计惯例
&E~7ty' accounting principle 会计准则
m-K6y7t accounting record 会计记录
_IGQ<U <z accounting report 会计报告
uG<+IT|x Accounting Services Branch [Treasury] 会计事务部〔库务署〕
g.'4uqU Accounting Society of China 中国会计学会
\AG ,dMS accounting statement 会计报表
~![R\gps accounting system 会计制度；会计系统
~$5[#\5%G accounting transaction 会计事项；帐务交易
#t \Oq9}^ accounting treatment 会计处理
#"jWPe ,d accounting year 会计年度
J_tJj8 accretion 增值；添加
_ h#G- accrual 应计项目；应累算数目
}
? accrual basis 应计制；权责发生制
:98P e6 accrual basis accounting 应计制会计；权责发生制会计
l#%w,gX accrue 应累算；应计
na~ r}7 7o accrued benefit 应累算利益
/lUb9&yV accrued charges 应计费用
,}[,]-nVx accrued cumulative preference share dividend 应累算的累积优先股股息
^I^k4iw 4 accrued expenses 应累算费用
8Og9P1jVh accrued interest payable 应付利息；应计未付利息
vw g\qKqSM accrued interest receivable 应收利息；应计未收利息
}9'rTLM accrued right 累算权益
Jyn>:Yq( accruing profit 应累算的利润
J{91 t | accumulated fiscal reserve 累积财政储备
2>mDT accumulated profit 累积利润；滚存溢利
=
hpX2/] accumulated reserve 累积储备
+`ZcYLg)# accumulation of surplus income 累积收益盈余
){/y -ixH acquired assets 既得资产
WW&0FugY_ acquisition 收购；购置；取得
b'G4K NW acquisition cost 购置成本
6SpkeXL acquisition expenses 购置费用
5s0H4 ?S acquisition of 100% interest 收购全部股权
X"R;/tZ S4 acquisition of control 取得控制权
" C>KK s } acquisition of fixed assets 购置固定资产
=|6IyL_N acquisition of shell “买壳”
jjs-[g'} acquisition price 收购价
"<kmiK/ act of God 天灾
sUA)I%Q! acting partner 执事合伙人
om(#P5cSM; active market 买卖活跃的市场；交投畅旺的市场；旺市
,}bC active partner 积极参与的合伙人
45# `R%3 active trading 交投活跃
4&?%" 2 actual circulation 实际流通
?qdG)jo= actual cost 实际成本
]wP)!UZ actual expenditure 实际开支；实际支出
OUD<+i, actual income 实际入息；实际收入；实际收益
U*zjEY:A actual market 现货市场
\aG> (Mr actual price 现货价；实际价格
1=s%.0 actual profit 实际利润
he/FtkU actual quotation 实盘；实际价位；实际报价
Eh JYdO[e actual year basis 按实际年度计算
pNDL:vMWP actuals 实货
upWq=_ actuarial investigation 精算调查
B} :[~R' actuarial principle 精算原则
\jC}>9 actuarial report 精算师报告
4Vt Y R Actuarial Society of Hong Kong 香港精算学会
y NO5h] o actuarial valuation 精算师估值
Y40{v(Pi actuary 精算师
>%xJ e' ad referendum agreement 暂定协议；有待覆核的协定
J^u8d?>r ad valorem duty 从价税；按值征税
@o8 \`G ad valorem duty system 从价税制
.L8 S_Mz ad valorem fee 从价费
#T+%$q [: ad valorem tariff 从价关税
iNha<iS+ additional allowance 额外免税额
<^M`U> additional amount for unexpired risk 未过期风险的额外款额
1A zigd0% additional assessable profit 补加应评税利润
xl
s_g/Q additional assessment 补加评税
R# gip additional commitment 额外承担
)wAqaG_d additional commitment vote 额外承担拨款
IF uz' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9c<lFZb; additional dependent parent allowance 供养父母额外免税额
^>[Z~G($ additional provision 额外拨款
.HMO7n6)8l additional stamp duty 附加印花税
H!, #Z7s additional tax 补加税罚款；补加税款
m"`& FA Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#lNi\ Lw+j adjudged bankrupt 被裁定破产
<s
$~h adjudicated bankrupt 裁定破产人
d!8`}L:=M adjudication fee 裁定费；评定印花税额手续费；评估契据费
]XU? Wg adjudication of bankruptcy 裁定破产；宣告破产
+Dk sWb D adjudication of insolvency 裁定无力偿还债务
z!eY= G' adjusted actual 经调整的实数；调整后的实数
faThXq8B adjusted current assets 经调整的流动资产；调整后的流动资产
D guAeK adjusted figure 经调整的数字；调整后的数额
eEXer>Rm
adjusted liabilities 经调整的负债；调整后的负债
Q[S" "P.Z| adjusted loss 经调整的亏损；调整后的亏损
9"oc.ue.2D 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
Wl} d6ZTm adjusted profit 经调整的利润；调整后的利润
Q 4C28-# adjusted surplus 经调整的盈余额；调整后的盈余额
)
=sm{R%T adjusted value 经调整的价值；调整后的价值
&+u$96 adjustment 调整；修订；理算〔保险〕
x# 0(CcKK adjustment centre 调剂中心
(`xhh adjustment lag 调整过程的时间差距；调整时差
?> }bg adjustment mechanism 调整机制
59IxY
? adjustment of loss 亏损调整
J'|qF S adjustment process 调整过程；调整程序
5|"; L&` adjustment range 调整幅度
EG2NE,,r administered exchange rate 受管制汇率
: >4{m) Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<T{PuS1<o administration expenses 行政费用
q B 5cF_ administration fee 手续费；行政费
7$k[cL1 administration in bankruptcy 破产管理
,i e84o administration order 遗产管理令
7 i,}F|#8 administrator 管理人；遗产管理人
sd
xl@ administrator of the estate 遗产管理人
IZoa7S&t admission of debt 债项承认书
\5cAOBja admission of proof 接纳债权证明
._Wm%'uX advance 放贷款项；垫付款项；预支款项；预付款项
XX#YiG4|J advance account 暂支帐目；预付款帐户
'3
5w( advance compensation 预付补偿金
j-ZKEA{:1 advance from shareholder 股东垫款
I HgYgn advance pending reimbursement 预支以待日后付还
5Jlz$]f advanced economy 先进经济体系
tUH#% advancement 预付；预付财产
Y]Td+ Zi advances warrant 垫款令
+2 !F6"hP advancing 贷出
Tt<Ry'Z$3 adverse balance 逆差
:VX?j 3qW adverse exchange 逆汇
}hv>L L advertisement addressed to shareholders 在报章刊登的致股东通告
22)2o lU advice for collection 托收通知书
7FMO' 'x advice of drawing 提款通知书；汇票通知书
aHvTb pJ advice of payment 付款通知
d# T~xGqz Advisory Committee [Securities and Futures Commission]
KpA
iKe 谘询委员会〔证券及期货事务监察委员会〕
I MpEp}7 Advisory Committee on Diversification 经济多元化谘询委员会
QG$LbuZ` affidavit 誓章；遗产申报誓章
Tn8Z2iC affidavit of no receipt 述明无收款的誓章
FT!| YJz<K affiliate 联号；联营公司；附属公司
K FvNsqd affiliated company 附属公司；联号；联营公司
y".uu+hL` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
l
2y_Nz-; affordability 负担能力
Zqc+PO3lw African Development Bank [AfDB] 非洲开发银行
T}jryN;J5 after-acquired property 事后取得的财产
a`|& rggN after-hours dealing 市后交易
J.N%=-8 after-tax profit 税后盈利；税后利润；税后溢利
8HS1^\~(6l agency agreement 代理协议
VnAJOR7lrx agency expenses 代理机构的开支
tT>~;l%' agency fee 代理费
8&\<p7}=h Agency Law 《代理法》
l1 fP@| agent 代理人；承销人
`D6 Bw=7 agent of company 公司代理人
p(fYpD agent's fee 代理人费；经纪费
m_wBRan aggregate 总计；总数；总体数字
dq? {?~3 aggregate amount 总款额；总额
T.]+T[}! aggregate assets and liabilities 总体资产与负债
#p_3j 0S aggregate at constant price 按固定价格计算的总体数字
4{7O}f aggregate demand 总需求
Pfj{TT.#L aggregate gross position 总持仓量
CA, &R <] aggregate limit 总限额
pn<M `,F~q aggregate of salaries tax 合计薪俸税
x >hnH{~w aggregate performance 总体表现；总体业绩
e p* ( aggregate supply 总体供应
r~N0P|Tq aggregate surplus 总盈余
<05\ aggregate total 整体总额
^N K B aggregate value 总值；合计价值
* _ {w0U) aggregated basis 合计基准
|#fqHON aggregated net chargeable income 合计应课税入息实额
HdQd =q( aggregation 合并计算；合计；总和
pHSq,XP- aggregation of incomes of husband and wife 夫妇入息合并计算
()i8 Qepo} aggregation of property 财产的总和
;"l>HL:^ agio 差价；贴水
t&MJSFkiA 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》
j r29+> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/"Ws3.p 《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》
q^ lx03 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
WB<_AIt+ 《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》
wyvrNru<l4 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
M}MXR=X, 《香港政府和大韩民国政府关于相互促进和保护投资协定》
O:3LA-vA agreement for a settlement 授产协议
~OO&%\$k agreement for assignment 转让协议
[R:\ agreement for sale 售卖协议；买卖协议
`],'fT|,S agreement for sale and purchase 买卖协议
&>y[5#qOl agreement for the payment of interest 支付利息协议
r*'a-2A u agreement for the repayment of money 还款协议
H}5zKv.T agreement of reinsurance 再保险协议
k \rzvo=U Agricultural Bank of China 中国农业银行
Rl@k~;VV air passenger departure tax 飞机乘客离境税
xrd@GTaI Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{W*_^>;K airport tax 机场税
H.cN(7LXm alcohol duty 酒精税
G41 gil6k alienation 让与；让渡；转让
[9| 8p$ alimony 生活费；赡养费
{eo4J&as All Ordinaries Index [AOI] 所有普通股指数
N' [bA all risks 全险；综合险
-F\xZ All Sales Record for Stock Market 《股票市场成交报告》
`&]<_Jc1 Allied Capital Resources Limited 新联财务有限公司
'S]7:/CI all-items index [Consumer Price Index] 总指数〔消费物价指数〕
mv_N ns allocation letter 拨款信件
,*ZdM w! allocation of fund 分配款项；预留款项
#/!fLU @ allocation of profit 利润分配；溢利分配
!.9pV.~ allocation warrant 拨款令
}#va#Nb(, allotment 分配；配股
# -?C{$2I allotment notice 股份配售通知；配股通知
^|-*amh allotment of shares 股份分配
X=$WsfN.h allowable 可获宽免；免税的
UZ#Yd|'PD allowable business loss 可扣除的营业亏损
0*0]R C5 ? allowable expenses 可扣税的支出
c@H:?s!0R allowance 免税额；津贴；备抵；准备金
*;b.x" allowance for debts 债项的免税额
z9OhY]PPF allowance for depreciation by wear and tear 耗损折旧免税额
)bN|*Bw3 allowance for funeral expenses 殡殓费的免税额
) in hPd allowance for inflation 为通货膨胀而预留的款项；通胀准备金
FaS}$-0 allowance for repairs and outgoings 修葺及支出方面的免税额
ti$d.Kc( allowance to debtor 给债务人的津贴
p!5= 1$ alteration of capital 资本更改
{nTQc2T?; alternate trustee 候补受托人
Uv|z
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-ZwQL="t ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
k/[*Wz$W ambit of charges 征税范围；收费范围
" #O v!t amended valuation 经修订的估值
]gI>ay"\QA American Commodities Exchange 美国商品交易所
49.
@Uzo American Express Bank Limited 美国运通银行
1haNca_6, American Stock Exchange 美国证券交易所
< 5rs~ amortization 摊销
#m
yiZL % amount due from banks 存放银行同业的款项
&s m7R i amount due from banks abroad 存放海外银行同业的款项
HRP4"#9R amount due from holding companies 控股公司欠款
]r++YIg!j amount due from local banks 存放本港银行同业的款项
4JF)w; X} amount due to banks 银行同业的存款
mHcxK@qw amount due to banks abroad 海外银行同业的存款
e`gO c* amount due to holding companies 控股公司存款
|Yq0zc! amount due to local banks 本港银行同业的存款
fT9z 4[M amount due to outport banks 外埠银行同业的存款
uLFnuK amount for note issue 发行纸币的款额
rz/^_dV amount of bond 担保契据的款额
A0Z<1|6r* amount of consideration 代价款额
&+F|v(|r amount of contribution 供款数额
.
!gkJ amount of indebtedness 负债款额
LS1 r}cl amount of principal of the loan 贷款本金额
5cLq6[uO amount of rates chargeable 应征差饷数额
/ O@'XWW amount of share capital 股本额
!J<}=G5 amount of sums assured 承保款额
{c5%.<O amount of variation 变动幅度
m?L nO5Vs amount of vote 拨款数额
` @ . amount payable 应付款额
29eg.E amount receivable 应收款额
Z(g9rz']0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Fh t$7V analysis 分析
Z#H ] yG ancillary risk 附属风险
q:2V w`g' annual account 周年帐目；周年帐目报表；年度决算；年结
9v[cy` \ annual accounting date 年结日期
cTpmklq annual allowance 每年免税额；年积金；年度津贴；年津
t\YN\`XD annual balance 年度余额
d:KUJ
Y. annual disposable income 每年可动用收入
.1F(-mLd annual estimates 周年预算
xRu m q annual fee 年费
$gKMVgD" annual general meeting 周年大会
0sxZa+G0o annual growth rate 年增率；每年增长率
bpq2TgFj annual long-term supplement 长期个案每年补助金
o#(z*v@ annual pensionable emolument 可供计算退休金的年薪
b'i-/l$ annual report 年报
B<)c{kj Annual Report on the Consumer Price Index 《消费物价指数年报》
oy+ `` W~ annual return 周年报表；周年申报表；每年报税表格
"$)Nd+ny Annual Return Rules 《周年报表规则》
BGAqg=nDV annual review of consumer prices 每年消费物价回顾
QEd>T"@g annual roll-forward basis 逐年延展方式
&n:3n annual salary 年薪
r2:n
wlG annual statement 年度报表；年度决算表
S0X %IG Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
s"1:#.u annuitant 年金受益人
8)I,WWj annuity 年金
UuDT=_1Sh annuity contract 年金合约
m( Hb! RT annuity on human life 人寿年金
Fqtgw8 antecedent debt 先前的债项
FFE IsB"9 ante-dated cheque 倒填日期支票
T(UdV]~]" anticipated expenditure 预期开支
-mD<8v[F anticipated net profit 预期纯利
f5)4H anticipated revenue 预期收入
cW+6Emh anti-inflation measure 反通货膨胀措施
ZM)Y Rdh anti-inflationary stance 反通货膨胀立场
jpND" `Q apparent deficit 表面赤字
J
LOTl. apparent financial solvency 表面偿债能力
'k|?M apparent partner 表面合伙人
v9Kx`{1L application for personal assessment 个人入息课税申请书
'2`MT- application of fund 资金应用
\;"$Z 9W application to release as liquidator and to destruct the books of accounts and documents
Bvbv ~7g ( 申请免除清盘人职务及毁灭帐簿与文件
'E sN{.l ? appointed actuary 委任精算师
& V. ps1 appointed auditor 委任核数师；委任审计师
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tA6 appointed trustee 委任的受托人
DK2m(9/`3 appointer 委任人
+( >!nsf apportioned pro rata 按比例分摊
5p9zl=mT apportionment 分配；分摊
;Dl< GW3< Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
"T>74bj_|Q apportionment formula 分摊方程式
K@Z K@++ apportionment of estate duty 遗产税的分摊
V*an0@ appraisal 估价；评估
SSi-Z appreciable growth 可观增长
r >%r eS appreciable impact 显着影响
Dx<">4 appreciable increase 可观增长
gQ]WNJ~> appreciation 增值；升值
^4jIT1 appreciation against other currencies 相对其他货币升值
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Z<j(ZVO appreciation tax 增值税
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C5 appropriation 拨款；拨用；拨付
R-xWZRl> appropriation account 拨款帐目
O0`k6$=6r Appropriation Bill 拨款法案
lTNfT O^ appropriation-in-aid system 补助拨款办法
B~p` 3rC approved assets 核准资产
I ]S 8:w![ approved basket stock 认可一篮子证券
%lL^[`AR approved budget 核准预算
mDn*v(
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R-v99e iN approved charitable institution 认可慈善机构
^:JZ.r approved currency 核准货币；认可货币
JryC L] approved estimates 核准预算
e UR y] approved estimates of expenditure 核准开支预算
Ift @/A approved overseas insurer 核准海外保险人
WU}?8\?U% approved overseas trust company 核准海外信托公司
\Qa6mt2h approved pooled investment fund 核准汇集投资基金
%m\dNUz4g approved provident fund scheme 认可公积金计划
_ J<^'w^;% approved provision 核准拨款
YuO-a$BP approved redeemable share 核准可赎回股份
JXR_klx approved regional stock 认可地区性证券
D@[Mk"f approved retirement scheme 认可退休金计划
_O!) aD approved subordinated loan 核准附属贷款
xRZ9.Agv_ arbitrage 套戥；套汇；套利
:5/P{Co ( arbitrageur 套戥者；套汇者
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; arbitrary amount 临时款项
zbL!q _wO arrangement 措施；安排；协定
r[P5
ufy2] arrears 欠款
G]q1_q4P1? arrears of pay 欠付薪酬
W/dl`UDY arrears of revenue 逾期未收税款；逾期未收的帐项
XqD/~_z ; articles of association 组织章程；组织细则；组织章程细则
}*+?1kv Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
e}qG _* ascertainment of profit 确定利润
[UJC/GtjS "Asia Clear" “亚洲结算系统”
fV[(s7vW Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@=KuoIV Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+8+@Az[e0 Asian Development Fund [ADF] 亚洲发展基金
R#ayN* Asian dollar bond 亚洲美元债券
3 ?Ckk{)& Asian dollar market 亚洲美元市场
vR m.# +Td Asian dollar rate 亚洲美元利率
x"kc:F Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
uo`O$k<; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Mx,QgYSu asked price 沽盘；喊价；索价；卖方报价
w6F' rsko] assessable income 应评税入息
Qz* !jwg assessable loss 应评税亏损
H ]BH assessable profit 应评税利润
Yh%a7K assessable value 应评税值
zo*YPDEm" assessed profit 估定利润
%vPs38Fks assessed value 经评估价值
:r^c_U i assessment 评税；评定；估价；评税单
XW!a?aLNX assessment number 评税编号；估价编号
k(n{$ assessment of additional tax 补加税评税
&m=Xg(G~c assessment of performance 业绩评估；实绩评价
} {Y)[w#R Assessor 评税主任
<I.anIB:U asset price bubbles 资产价格泡沫
P.b Bu asset-backed securities 具资产保证的证券
cnm&o C 6 assets accretion 资产增值
:Mz$~o< assets and liabilities 资产与负债
S1Q 2<<[ assets betterment statement 资产递增表；资产改进表
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N assets lending 实物放款；有抵押贷款
hQ!sl O assets of the company passing on the death 死者去世时转移的公司资产
~R SOUrR assets pledged as security for liabilities 用作负债抵押的资产
z@E-pYV assets portfolio 资产投资组合
pDr%uL assets price 资产价格
%U]_1"d,<\ assets quality 资产质素
]d#Lfgo assets realization 资产变现
3`@al hD' assets refinancing arrangement 资产再集资安排
{ 3=\x assets securitization 资产证券化
MB42 3{j assets situated outside Hong Kong 在香港以外地方的资产
_%G)Uz{3 assets stripping 削减资产；拆卖资产
# 4E@y<l$ assets value 资产值
"bFt+N assignee 承让人
HJl$v#]#+ assignment 转让；转让书；转让契
T( @y #09 assignment of interest 权益转让
y74Ph:^ k assignment of letters patent and trade mark 专利证书及商标转让
b>|3?G assignment of property 物业转让；物业转让书
e(/~;"r{ assignment right 转让权
MS{pur D assignor 转让人
FC.d]XA%/d associate 有联系的人；有关连人士；相联者；合伙人；联系人
` aTkIo:ms Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
YxH"*)N associate member 附属会员
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%p# associated body corporate 相联法人团体
H\ A!oB,sw associated company 相联公司；联属公司
&IGTCTBP associated corporation 相联法团
DXPiC[g] Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,: X+NQ 公认会计师公会〔英国〕
/{pVYY Association of Futures Exchange Brokers 香港期货经纪协会
X GE:ZVpW Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
tqLn A association of underwriters 承保人组织
j?Ki<MD1 assumption of control 接管
XCU.tWR: assurance 担保；保险；转易；转易书
d%l_:M3 assurance of interest 权益的转易
f$a%&X6"- at 19XX price 按一九ＸＸ年价格计算
k)D:lpxv at a discount 按赔价计算；按贴水价格计算；打折扣
uLV@D r at a premium 按溢价计算；按升水价格计算
~@ZdO+n? at call 通知付款；按通知
'Z LGt# at constant market price 按固定市价计算
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1~uAt at constant price 按固定价格计算
+pU\;x at cost 按成本计算
=PXQ X(_ at current market price 按当时市价计算；按现时市价计算
srfFJX7* at current price 按当时价格计算；按现时价格计算
.5+*,+- at factor cost 按要素成本计算；按生产要素成本计算
b9uo 6u4s at money-of-the-day price 按付款当日价格计算
l1^/Q~u at or better 按指定或较佳价位〔买卖指令〕
t59" [k Q at par 按面值计算；平价
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mm*S:Gt# at sight 见票即付
loVUB'OSv at the close 按收市盘
[Af&K22M(X at the opening 按开市盘
&wR dUIc attestation 见证；见证条款
G1MuH%4 at-the-money option 平价期权
Z&W|O>QTl attorney 受权人；受托代表人
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attornment 新拥有人承认书
*z4n 2"<l attributable profit 可归属利润
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#. \ Auckland Stock Exchange 奥克兰证券交易所
1Sox @Ko auction 拍卖
E@\e37e auctioneer 拍卖商
;=X6pK audit 审计；核数
e:H7h t: Audit Commission 审计署
gd'#K~? Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
BCB"& :} 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〕
zAEq)9Y"l' audit review 帐目审查
IuDg-M[ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
0T 2h3, audited account 审计帐目；经审计的帐目
-o\$.Q3 audited annual account 经审计的周年帐目
% zE_Q audited balance sheet 经审计的资产负债表
lcgT9 m# auditor 核数师；核数主任；审计师
9 6;17h$ auditor's certificate 核数师证明书；审计师证明书
xQ4D| & auditor's report 核数师报告；审计师报告
g|*2O}< Aussie bond 澳元债券
Q jET u austerity budget 紧缩预算
K 1>.%m Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Bb[%?~
E! Australia All Ordinaries Index 澳洲所有普通股票指数
pq[R H-{ Australian Dollar [AUD] 澳元
bF %#KSVw Australian Options Market 澳大利亚期权市场
rDkAeX0 Australian Securities Commission 澳洲证券事务监察委员会
lTe}[@( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
]T\K-;i Australian Stock Exchange 澳大利亚证券交易所
"pq# A* Austrian Schilling [ATS] 奥地利先令
]#]m_+} Z authentication 认证；鉴证
Saa# Mj`M authority to purchase 委托购买证；委购书
\ dj&4u3 authorization 认可；核准；授权；授权书
dDN#>| authorization by direction 指示授权
~[XDK`B authorization by instruction 指令授权
2<}^m/} authorization by warrant 令状授权
v 1Y f:c authorization of unit trust 单位信托的认可
cSCO7L2E18 authorized agent 指定代理人
.5 8>KBj( authorized capital 法定资本
FRI<A8 authorized clerk 出市员
a 9z|ef authorized dealer 认可交易商
"UVqkw,vt authorized financial institution 认可财务机构
DUf=\p6`f authorized fund 认可基金
m`C (y$8fU authorized fund house 获授权的基金公司；认可基金公司
B`OggdE authorized institution 认可机构
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%?~c authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1 GUF,A+_O authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
r$=MBeT authorized insurer 获授权保险人；获认可承保人
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r 4u0 authorized investment 特准投资项目
x.ZV<tDi7 authorized person 获授权人
j Efrxlj authorized representative 获授权代表
.!0),KmkK authorized share capital 法定股本
P ETrMu < automated quotation system 自动报价系统
V ~w(^;o@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
pH.wCD:1n 自动交易系统〔香港期货交易所有限公司〕
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automatic adjustment mechanism 自动调整机制
qF=D,Dlz automatic adjustment system 自动调整系统
[oOZ6\?HB Automatic Clearing House 自动票据交换所
CYrVP%xRA automatic exchange rates accumulation system 自动化汇率累集系统
r AMnM>` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
jPYed@[+ automatic teller machine [ATM] 自动柜员机
?H1I ,]Di autopay 自动转帐
h!56?4,%Y available assets 可用资产
Gxv@ a available fiscal reserve 现存财政储备
x P{L%. available profit 可用利润
XG
]yfux` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ju8tNL,J average 平均；平均数；海损
# 'G/&&< average basic salary 平均基本薪金
ug[|'t R8 average consumer expenditure 平均消费开支；一般消费开支
pI7\]e average cost 平均成本
N kp>yVj average cost of land production 增辟土地平均成本
@PuJre4!;L average daily turnover 平均每日成交额
%lz \w{ average daily wage rate 平均每日工资率
UK+;/Mtg average expenditure pattern 平均开支模式
qdh;zAMx average growth rate 平均增长率
|J 2 _2a/" average net fixed assets 固定资产平均净值
a*hOT_;# average of relatives 相对价格平均数
5%D:w S1 average price 平均价格
6FG h=~{3, average propensity to consume 平均消费倾向；一般消费倾向
4XK*sR0-` average propensity to save 平均储蓄倾向；一般储蓄倾向
Cl[ '6L k average rate 平均率
o!L1Qrh average revenue 平均收入；平均收益
iZ#dS}VlJ average stock 平均库存；平均存货
Zoj.F average yearly rent 平均年租
:gDIGBK, avoidance of double taxation 避免双重课税
0trVmWQ8 avoidance of tax 避税
