A:
q ^ N I A share Ａ股；甲类股份
mxUM&`[ abatement of tax 减税；减扣免税额
;K]6/Wt ABN AMRO Bank N.V. 荷兰银行
rvrv[^a( above-the-line expenditure 线上项目支出；经常预算支出
!? !~8J~ above-the-line receipt 线上项目收入；经常预算收入
w 64 /$ ABSA Asia Limited 南非联合亚洲有限公司
Y TP6m9hA+ absolute change 绝对数值变更
&o@IM bJ8 absolute expenditure 实际开支
>Z@^R7_W absolute guideline figure 绝对准则数字
F )r U* i7 absolute interest 绝对权益
,)-7f| absolute order of discharge 绝对破产解除令
I,J*\)-%J absolute profit margin 绝对利润幅度
X/Umfci absolute value 实值；绝对值
z2p @d1 absolutely vested interest 绝对既得权益
Al&)8x{p absorbed cost 已吸收成本；已分摊成本
\1x<bx/1 absorption 吸收；分摊；合并
M_ asf7|v absorption rate 吸收率；摊配率；分摊率
kH:! 7L_= ACB Finance Limited 亚洲商业财务有限公司
d/oxRzk'L acceptable form of reciprocity 合理的互惠条件
,ND}T#yTR acceptable rate 适当利率；适当汇率
!;EG<ji,gj acceptance agreement 承兑协议
zQvp <IUq acceptance for honour 参加承兑
CJ 0{>? acceptor 承兑人；接受人；受票人
5R"My^G acceptor for honour 参加承兑人
2w6 y accident insurance 意外保险
67<Ym0+ = Accident Insurance Association of Hong Kong 香港意外保险公会
Qxb5Y)/jn accident insurance scheme 意外保险计划
X;`Xk Ojk accident year basis 意外年度基准
t<~$?tuZ accommodation 通融；贷款
>HMuh) accommodation bill 通融票据；空头票据
,FWC|uM" accommodation party 汇票代发人
x
xMV2&,Jq account balance 帐户余额；帐户结余
t*X
k'(v account book 帐簿
2eNA#^T= account collected in advance 预收款项
R E~:+.eB account current book 往来帐簿
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Y v 22,|: account of defaulter 拖欠帐目
&)Y26*(` account payable 应付帐款
ZmM/ YPy account payee only [A/C payee only] 只可转帐；存入收款人帐户
5`] ;[M9 account receivable 应收帐款
E 2J.t`H account receivable report 应收帐款报表
5k /Y7+*?E account statement 结单；帐单；会计财务报表
qRy<W account title 帐户名称；会计科目
T#&tf^; accountant's report 会计师报告
,
H$1iJ? Accountant's Report Rules 会计师报告规则
*htv:Sr accounting and auditing procedure 会计与审计程序；会计与核数程序
VsLlPw { Accounting Arrangements 《会计安排》
aN n\URR accounting basis 会计基础
?8 dd^iX/ accounting by Official Receiver 破产管理署署长呈交的帐目
*2wFLh Accounting Circular 《会计通告》
o \ ss accounting class 会计类别
Lckb*/jV& accounting date 记帐日期；会计结算日期
|j3fS[.$ accounting for money 款项核算
k4WUfL d Accounting Officer 会计主任
wCT. (d_ accounting period 会计报告期；会计期
G+G d ;`4 accounting policy 会计政策；会计方针
-n.ltgW@ accounting practice 会计惯例
&,vPZ,7l accounting principle 会计准则
FwD"Pc2 accounting record 会计记录
doeYc accounting report 会计报告
E=PmOw7b Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-1^dOG6* Accounting Society of China 中国会计学会
!=sM `(=~ accounting statement 会计报表
YXe L7W accounting system 会计制度；会计系统
} @VdtH accounting transaction 会计事项；帐务交易
u e?e}hF accounting treatment 会计处理
LRe2wT>I accounting year 会计年度
+v$,/~$tI accretion 增值；添加
0A$x'pU) accrual 应计项目；应累算数目
k.UQ T ^. accrual basis 应计制；权责发生制
oUXi 4lsSc accrual basis accounting 应计制会计；权责发生制会计
ZY N HVR accrue 应累算；应计
+-8S,Rg@ accrued benefit 应累算利益
b=Rw=K.
accrued charges 应计费用
!{h C99q6 accrued cumulative preference share dividend 应累算的累积优先股股息
|/Q7 o1i accrued expenses 应累算费用
9Rz TC accrued interest payable 应付利息；应计未付利息
J-Xw}|>@ accrued interest receivable 应收利息；应计未收利息
PWU8 9YXp accrued right 累算权益
Rn] `_[)*~ accruing profit 应累算的利润
Na6z 1&wS accumulated fiscal reserve 累积财政储备
<K6:" accumulated profit 累积利润；滚存溢利
S(bYN[U accumulated reserve 累积储备
RZKdh}B?\ accumulation of surplus income 累积收益盈余
L ?[NXLn+ acquired assets 既得资产
f9 R~RRz acquisition 收购；购置；取得
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pLF# acquisition cost 购置成本
Y`sec Ug acquisition expenses 购置费用
3}U {~l!K acquisition of 100% interest 收购全部股权
}a=<Gl|I;w acquisition of control 取得控制权
@(k}q3b< acquisition of fixed assets 购置固定资产
2@&|/O6_\h acquisition of shell “买壳”
TgFj- "L\ acquisition price 收购价
j% 7N\Vb act of God 天灾
tX lo27J acting partner 执事合伙人
6xDYEvHS active market 买卖活跃的市场；交投畅旺的市场；旺市
hT
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|s<IZ2z]}R active trading 交投活跃
soSdlV{ actual circulation 实际流通
/iz{NulOz* actual cost 实际成本
/Mac:;W` actual expenditure 实际开支；实际支出
D/& 8[Z/Cn actual income 实际入息；实际收入；实际收益
iR_j
h=2{ actual market 现货市场
x:Mh&dq? actual price 现货价；实际价格
N*vBu ` actual profit 实际利润
'{e9Vh<x actual quotation 实盘；实际价位；实际报价
pb>TUKvT& actual year basis 按实际年度计算
^T^l3B[ actuals 实货
:K-05$K actuarial investigation 精算调查
}(*eR F' actuarial principle 精算原则
gd#j{yI/Xf actuarial report 精算师报告
0Yh Mwg? Actuarial Society of Hong Kong 香港精算学会
0[\^Y<ec actuarial valuation 精算师估值
H]^hEQ3DT actuary 精算师
k/U1
: 9 ad referendum agreement 暂定协议；有待覆核的协定
WAd5,RZ? ad valorem duty 从价税；按值征税
huPAWlxT ad valorem duty system 从价税制
aicvu(%EE ad valorem fee 从价费
gL)l)}# ad valorem tariff 从价关税
C2l=7+X#W additional allowance 额外免税额
2N)siH additional amount for unexpired risk 未过期风险的额外款额
nTy8:k '] additional assessable profit 补加应评税利润
U%<E9G594 additional assessment 补加评税
[ ;/4' additional commitment 额外承担
7EI5w37 additional commitment vote 额外承担拨款
%9^^X6yLM additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
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T$M0&< additional dependent parent allowance 供养父母额外免税额
T/m4jf2 additional provision 额外拨款
Z4&,KrV additional stamp duty 附加印花税
u
ZzO$e additional tax 补加税罚款；补加税款
FR bmeq3c Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
B^;G3+} adjudged bankrupt 被裁定破产
"L?h@8sa adjudicated bankrupt 裁定破产人
eUY/H1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
]RBT9@-:U adjudication of bankruptcy 裁定破产；宣告破产
-k4w$0) adjudication of insolvency 裁定无力偿还债务
R]LRgfi9 adjusted actual 经调整的实数；调整后的实数
][gr(-6 8 adjusted current assets 经调整的流动资产；调整后的流动资产
,b b/
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adjusted figure 经调整的数字；调整后的数额
WNO|ziy adjusted liabilities 经调整的负债；调整后的负债
1" k_l.\,0 adjusted loss 经调整的亏损；调整后的亏损
V8C62X 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
PG51+# adjusted profit 经调整的利润；调整后的利润
9 )y7K%b0 adjusted surplus 经调整的盈余额；调整后的盈余额
-V C
k k adjusted value 经调整的价值；调整后的价值
-l:4I6-hi adjustment 调整；修订；理算〔保险〕
e1Ne{zg~ adjustment centre 调剂中心
rA v)k&l adjustment lag 调整过程的时间差距；调整时差
PUU
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FV 0x/)< z adjustment of loss 亏损调整
9 a $\l2 adjustment process 调整过程；调整程序
C>}@" eK adjustment range 调整幅度
%>)HAx ` administered exchange rate 受管制汇率
CXAW>VdK_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
uPbGQ :%} administration expenses 行政费用
ls;! Og9 administration fee 手续费；行政费
5 ] c\{ G administration in bankruptcy 破产管理
B IW ?/^ administration order 遗产管理令
y Tb OBl administrator 管理人；遗产管理人
KxA ^?,t[ administrator of the estate 遗产管理人
[|5gw3 y admission of debt 债项承认书
>'/KOK" admission of proof 接纳债权证明
X&bz%I>v advance 放贷款项；垫付款项；预支款项；预付款项
Ad :}i9-x advance account 暂支帐目；预付款帐户
O4 +a [82 advance compensation 预付补偿金
c[E " advance from shareholder 股东垫款
6_&uYA<8pE advance pending reimbursement 预支以待日后付还
VB}4#-dG? advanced economy 先进经济体系
y
E; n. L advancement 预付；预付财产
f4mQDRlD advances warrant 垫款令
aSGZF w advancing 贷出
N I*x):bx adverse balance 逆差
],W/IDv adverse exchange 逆汇
6T`F'Fk[ advertisement addressed to shareholders 在报章刊登的致股东通告
?z[k.l+6w advice for collection 托收通知书
s7 789pR advice of drawing 提款通知书；汇票通知书
*XCgl*% * advice of payment 付款通知
h1_9Xp~N Advisory Committee [Securities and Futures Commission]
8kRqF?rb j 谘询委员会〔证券及期货事务监察委员会〕
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Advisory Committee on Diversification 经济多元化谘询委员会
#Wf9` affidavit 誓章；遗产申报誓章
j%q,]HCANh affidavit of no receipt 述明无收款的誓章
u ) hr affiliate 联号；联营公司；附属公司
ii)DOq#2 affiliated company 附属公司；联号；联营公司
[( O*W affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.Fl5 b}C( affordability 负担能力
%v"qFYVX" African Development Bank [AfDB] 非洲开发银行
M^6!{c=MIi after-acquired property 事后取得的财产
C/JFb zVx after-hours dealing 市后交易
^e~m`R2fHh after-tax profit 税后盈利；税后利润；税后溢利
F7"v}K]X agency agreement 代理协议
9kO }054 agency expenses 代理机构的开支
n N_ Ylw agency fee 代理费
9w:F_gr Agency Law 《代理法》
fZ6-ap,u agent 代理人；承销人
QnZ7e#@UP agent of company 公司代理人
eoGGWW@[ agent's fee 代理人费；经纪费
y Gs:3K I aggregate 总计；总数；总体数字
|<aF)S 4 aggregate amount 总款额；总额
Y CBcyE}p aggregate assets and liabilities 总体资产与负债
GV"X) tGo aggregate at constant price 按固定价格计算的总体数字
\'>8 (i~ aggregate demand 总需求
Rf4}4ixkj aggregate gross position 总持仓量
#;lB5) oe aggregate limit 总限额
!RPPwvNk4 aggregate of salaries tax 合计薪俸税
h!!7LPxt aggregate performance 总体表现；总体业绩
Kqn{q4 L aggregate supply 总体供应
-qDM(zR aggregate surplus 总盈余
9*ek5vPB aggregate total 整体总额
.wPu
#* aggregate value 总值；合计价值
k@Q >(` aggregated basis 合计基准
%"gV>E_u aggregated net chargeable income 合计应课税入息实额
C4h4W3w aggregation 合并计算；合计；总和
aj|gt aggregation of incomes of husband and wife 夫妇入息合并计算
*?`<Ea aggregation of property 财产的总和
uO {'eT~ agio 差价；贴水
c`M
,KXott 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》
3;F+.{Icc Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
F8* zG 4/& 《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》
U 6`E\?d` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+ 2j] 《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》
[ $]Kp9YD Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
g-NfZj? 《香港政府和大韩民国政府关于相互促进和保护投资协定》
=
a54 agreement for a settlement 授产协议
92";?Xk agreement for assignment 转让协议
fnJ!~b*qo agreement for sale 售卖协议；买卖协议
YsBOh{Ml agreement for sale and purchase 买卖协议
RLE6 =#4 agreement for the payment of interest 支付利息协议
(RM;T @` agreement for the repayment of money 还款协议
#^zUaPV 7r agreement of reinsurance 再保险协议
0Vwl\,7z9 Agricultural Bank of China 中国农业银行
x#hGJT air passenger departure tax 飞机乘客离境税
dFw>SYrpu Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
q)F@f / airport tax 机场税
VM"z6@ alcohol duty 酒精税
^;DbIo\6H alienation 让与；让渡；转让
=JM !`[ alimony 生活费；赡养费
s6HfN' All Ordinaries Index [AOI] 所有普通股指数
WW.amv/[a all risks 全险；综合险
E!6 Nf[ All Sales Record for Stock Market 《股票市场成交报告》
M!Wjfq
^~ Allied Capital Resources Limited 新联财务有限公司
a(|,KW Hn all-items index [Consumer Price Index] 总指数〔消费物价指数〕
e"u89acp allocation letter 拨款信件
,b!]gsds allocation of fund 分配款项；预留款项
F8En )# allocation of profit 利润分配；溢利分配
47
|&(,{ allocation warrant 拨款令
eN Y? allotment 分配；配股
W>2m %q
U allotment notice 股份配售通知；配股通知
AfqthI$*m allotment of shares 股份分配
?]Wg{\NC6 allowable 可获宽免；免税的
=.9uu F: allowable business loss 可扣除的营业亏损
/)LI1\ o allowable expenses 可扣税的支出
/q\{Os rX allowance 免税额；津贴；备抵；准备金
%7n (>em allowance for debts 债项的免税额
slRD / allowance for depreciation by wear and tear 耗损折旧免税额
iL \eMa allowance for funeral expenses 殡殓费的免税额
<`Q*I
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n^+rxG6 L allowance for repairs and outgoings 修葺及支出方面的免税额
[ KT1.5M[ allowance to debtor 给债务人的津贴
i3usZ{_r alteration of capital 资本更改
w}:&+B: alternate trustee 候补受托人
W:TF8Onw amalgamation 合并
d 2=Z=udd ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
TQiD bgFo ambit of charges 征税范围；收费范围
{klyVb amended valuation 经修订的估值
z&W5@6")` American Commodities Exchange 美国商品交易所
o0`|r+E\ American Express Bank Limited 美国运通银行
k,M %"FLQ American Stock Exchange 美国证券交易所
|j > fsk~ amortization 摊销
Xx;4 amount due from banks 存放银行同业的款项
!^*-]p/z amount due from banks abroad 存放海外银行同业的款项
WY`hNT6M amount due from holding companies 控股公司欠款
-'F? | amount due from local banks 存放本港银行同业的款项
[(D^`K<b amount due to banks 银行同业的存款
x J[Xmre amount due to banks abroad 海外银行同业的存款
%$3)xtS6 amount due to holding companies 控股公司存款
Ix1[ $9 amount due to local banks 本港银行同业的存款
/'WIgP amount due to outport banks 外埠银行同业的存款
\}9GK`oR amount for note issue 发行纸币的款额
/GDG E } amount of bond 担保契据的款额
ye^l~ amount of consideration 代价款额
^N2N>^'&1. amount of contribution 供款数额
}3xZ`vX[T amount of indebtedness 负债款额
%yJ
$R2%*y amount of principal of the loan 贷款本金额
8Ug`2xS<_ amount of rates chargeable 应征差饷数额
Ej7>y wlW amount of share capital 股本额
_=d
X01 amount of sums assured 承保款额
S-D=-{@ amount of variation 变动幅度
)?D w) s5 amount of vote 拨款数额
&
~*qTojj amount payable 应付款额
Btu=MU S amount receivable 应收款额
d%C :%d Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Ad'b{C% analysis 分析
RbA.%~jjx* ancillary risk 附属风险
SeX:A)*ez% annual account 周年帐目；周年帐目报表；年度决算；年结
gyx4= 'Q annual accounting date 年结日期
^V5g[XL2 annual allowance 每年免税额；年积金；年度津贴；年津
@b, &b6V annual balance 年度余额
wNt-mgir-Q annual disposable income 每年可动用收入
CTOrBl$70 annual estimates 周年预算
U 2@Mxw annual fee 年费
ocbNf'W ; annual general meeting 周年大会
N-9qNLSP annual growth rate 年增率；每年增长率
@*}?4wU^k annual long-term supplement 长期个案每年补助金
SGUu\yS&s annual pensionable emolument 可供计算退休金的年薪
LnY`f -H annual report 年报
[Dou%\ Annual Report on the Consumer Price Index 《消费物价指数年报》
)VoQ/ch< annual return 周年报表；周年申报表；每年报税表格
<6L=% \X{* Annual Return Rules 《周年报表规则》
1;$8=j2 annual review of consumer prices 每年消费物价回顾
$, v[<T` annual roll-forward basis 逐年延展方式
!(L\X'jH annual salary 年薪
u lzQ[?OMl annual statement 年度报表；年度决算表
(Rt jD`e} Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Y\pRk6, annuitant 年金受益人
eo~>|0A*V annuity 年金
v *UJ4r annuity contract 年金合约
MG 6y annuity on human life 人寿年金
eKj'[2G@/ antecedent debt 先前的债项
ctB(c`zcY ante-dated cheque 倒填日期支票
{6uh Ub
anticipated expenditure 预期开支
TA~ YCj$ anticipated net profit 预期纯利
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H*&ZX AKv anti-inflation measure 反通货膨胀措施
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lAcXi$ pF apparent deficit 表面赤字
R:}u(N apparent financial solvency 表面偿债能力
`OP?[
f d apparent partner 表面合伙人
us,1:@a)a application for personal assessment 个人入息课税申请书
i9FtS7 application of fund 资金应用
fvUD'sx application to release as liquidator and to destruct the books of accounts and documents
$*Z Zh 申请免除清盘人职务及毁灭帐簿与文件
_/iw=-T appointed actuary 委任精算师
G d 08RW appointed auditor 委任核数师；委任审计师
kk*:S* , appointed trustee 委任的受托人
^& R
H]q appointer 委任人
"Nx3_mQ apportioned pro rata 按比例分摊
S5$sB{\R apportionment 分配；分摊
on=I*?+R Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
_\y%u _W apportionment formula 分摊方程式
<m|\#Jw_V apportionment of estate duty 遗产税的分摊
dU 4G! appraisal 估价；评估
,@b7N[h appreciable growth 可观增长
8!c#XMHV appreciable impact 显着影响
aYyUe> appreciable increase 可观增长
l`}Ag8Q appreciation 增值；升值
;N FTdP appreciation against other currencies 相对其他货币升值
mm 5y'=# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
L`!M3c@u appreciation tax 增值税
+.RC{o, appropriation 拨款；拨用；拨付
Qf }^x9' appropriation account 拨款帐目
[v!TQwMU Appropriation Bill 拨款法案
Y ^(Sc4 W appropriation-in-aid system 补助拨款办法
=CE(M},d approved assets 核准资产
c a!=D $ approved basket stock 认可一篮子证券
|=Mn~`9p approved budget 核准预算
5"] t{-PD approved charitable donation 认可慈善捐款
# XD-a approved charitable institution 认可慈善机构
c&o|I4|Y, approved currency 核准货币；认可货币
gtBnP~zT\B approved estimates 核准预算
-p:X]Ov approved estimates of expenditure 核准开支预算
(xJZeY)-b^ approved overseas insurer 核准海外保险人
bS 9<LQ * approved overseas trust company 核准海外信托公司
%qM3IVPK)q approved pooled investment fund 核准汇集投资基金
v .ftfL! approved provident fund scheme 认可公积金计划
,;2x.We approved provision 核准拨款
=eXJZPR approved redeemable share 核准可赎回股份
( _{\t gSm approved regional stock 认可地区性证券
mu(EmAoenQ approved retirement scheme 认可退休金计划
2eOde(K+ approved subordinated loan 核准附属贷款
Pc*+QtQ
arbitrage 套戥；套汇；套利
{Y% X arbitrageur 套戥者；套汇者
Z{|U!tn arbitrary amount 临时款项
v=~=Q*\l arrangement 措施；安排；协定
`Xbk2KD p arrears 欠款
$:YJ<HvG< arrears of pay 欠付薪酬
*1Lkde@|{ arrears of revenue 逾期未收税款；逾期未收的帐项
f8DF>]WW articles of association 组织章程；组织细则；组织章程细则
R tR5ij1 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
t1)~J ascertainment of profit 确定利润
?Q< o-o;B "Asia Clear" “亚洲结算系统”
S&C Asia Commercial Bank Ltd. 亚洲商业银行有限公司
l&z)Q/>?pZ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5 Y4 i| R Asian Development Fund [ADF] 亚洲发展基金
zLs[vg.( Asian dollar bond 亚洲美元债券
LZCziW Asian dollar market 亚洲美元市场
l1|z;
$_z Asian dollar rate 亚洲美元利率
4gTD HQP Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
s57-<&@J9 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
mkC v
f asked price 沽盘；喊价；索价；卖方报价
kW#{[,7r assessable income 应评税入息
[S}o[v\ assessable loss 应评税亏损
%EZG2J jO) assessable profit 应评税利润
!~{AF|2f assessable value 应评税值
dJh T}"x assessed profit 估定利润
2EeWcTBU}. assessed value 经评估价值
+M+h t assessment 评税；评定；估价；评税单
*j,5TO-j assessment number 评税编号；估价编号
M~/%V NX assessment of additional tax 补加税评税
EH'?wh|Yp assessment of performance 业绩评估；实绩评价
!cs +tm3 Assessor 评税主任
w,\#)<boyb asset price bubbles 资产价格泡沫
L` yyn/2> asset-backed securities 具资产保证的证券
p",HF% assets accretion 资产增值
])= k";76 assets and liabilities 资产与负债
UGy~Ecv assets betterment statement 资产递增表；资产改进表
5-L?JD 4& assets lending 实物放款；有抵押贷款
[TP r assets of the company passing on the death 死者去世时转移的公司资产
8F (_V qu assets pledged as security for liabilities 用作负债抵押的资产
3N?WpA768/ assets portfolio 资产投资组合
*pMgj r assets price 资产价格
{*8'bNJ assets quality 资产质素
6#+&_ #9 assets realization 资产变现
K8 .=bGyg assets refinancing arrangement 资产再集资安排
mAk@Q|u assets securitization 资产证券化
%y~=+Sm%m assets situated outside Hong Kong 在香港以外地方的资产
c~0YIk>] assets stripping 削减资产；拆卖资产
^ ~HV`s assets value 资产值
R qS2Qo] assignee 承让人
=N,Mmz% assignment 转让；转让书；转让契
LI[ w?6B assignment of interest 权益转让
c <[?Z7y assignment of letters patent and trade mark 专利证书及商标转让
u4L&8@ assignment of property 物业转让；物业转让书
L Ty [) assignment right 转让权
+Io[o6* assignor 转让人
@|xcrEnP}B associate 有联系的人；有关连人士；相联者；合伙人；联系人
L$7
NT}L Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
mnM#NT5] associate member 附属会员
)TxAhaz+ associated body corporate 相联法人团体
00'R1q4 associated company 相联公司；联属公司
C+-xC~ associated corporation 相联法团
8$3G c"= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
m'$]lf;* 公认会计师公会〔英国〕
%|[+\py$Q Association of Futures Exchange Brokers 香港期货经纪协会
7WG"_A~V Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
RsS?ibozl association of underwriters 承保人组织
:qi"I;=6 assumption of control 接管
D +/2 7# assurance 担保；保险；转易；转易书
tY<D\T assurance of interest 权益的转易
)p7WU?&I at 19XX price 按一九ＸＸ年价格计算
_dY6Ip% at a discount 按赔价计算；按贴水价格计算；打折扣
~Rx[~a at a premium 按溢价计算；按升水价格计算
y&NO[ at call 通知付款；按通知
95;q ] =U at constant market price 按固定市价计算
=$UDa`}D at constant price 按固定价格计算
Kw} -<y at cost 按成本计算
4,kT4_& , at current market price 按当时市价计算；按现时市价计算
08&DP^NS at current price 按当时价格计算；按现时价格计算
N^A&DrMF at factor cost 按要素成本计算；按生产要素成本计算
/#M|)V*wn at money-of-the-day price 按付款当日价格计算
*P&ZE at or better 按指定或较佳价位〔买卖指令〕
\D ] N* at par 按面值计算；平价
_NAKVzo- at sight 见票即付
GM Lq3_' at the close 按收市盘
-E#!`~&V at the opening 按开市盘
H d6 g 0 attestation 见证；见证条款
[ "}0 umt at-the-money option 平价期权
R=~+- ^O! attorney 受权人；受托代表人
3k;*xjv6@ attornment 新拥有人承认书
m]J Z@ attributable profit 可归属利润
t%<nS=u attributable share value 可归属股份价值
D^To:N 7U Auckland Stock Exchange 奥克兰证券交易所
F.m S,W] auction 拍卖
5An| #^] auctioneer 拍卖商
Q>u$tLX& audit 审计；核数
"q4c[dna Audit Commission 审计署
r#wMd9 ]) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
!']=7It{ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
M@S6V7 audit review 帐目审查
}!b9L] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
2 xH9O{ audited account 审计帐目；经审计的帐目
7nB@U$]-Sz audited annual account 经审计的周年帐目
nmp(%;<exN audited balance sheet 经审计的资产负债表
w@7NoD= auditor 核数师；核数主任；审计师
IC>OxYg* auditor's certificate 核数师证明书；审计师证明书
CXGq>cQ=d auditor's report 核数师报告；审计师报告
vRY Q4B4o Aussie bond 澳元债券
DYJ@>8 austerity budget 紧缩预算
RG|]Kt8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
W' 6~`t Australia All Ordinaries Index 澳洲所有普通股票指数
wxEFM)zr Australian Dollar [AUD] 澳元
orCD?vlh Australian Options Market 澳大利亚期权市场
a? K = Australian Securities Commission 澳洲证券事务监察委员会
KHKf +^u u Australian Society of Certified Practising Accountants 澳洲执业会计师公会
703=.xj Australian Stock Exchange 澳大利亚证券交易所
oqHI`Tu Austrian Schilling [ATS] 奥地利先令
{.O Bcx authentication 认证；鉴证
g![]R-$ authority to purchase 委托购买证；委购书
;|e {J $ authorization 认可；核准；授权；授权书
jft oqK-
p authorization by direction 指示授权
Udv5 Y authorization by instruction 指令授权
QN:gSS{30 authorization by warrant 令状授权
s2L|J[Y"s authorization of unit trust 单位信托的认可
fQc2K|V authorized agent 指定代理人
bvzeU n authorized capital 法定资本
"knSc0 ,u authorized clerk 出市员
8=OK8UaU authorized dealer 认可交易商
pUk i!TA authorized financial institution 认可财务机构
LGZ5py=xb authorized fund 认可基金
?#ue:O1 authorized fund house 获授权的基金公司；认可基金公司
+ia F$ authorized institution 认可机构
^%wj6 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
i X qB-4" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
H[?~u+ authorized insurer 获授权保险人；获认可承保人
qN}kDT authorized investment 特准投资项目
2
|w;4 authorized person 获授权人
GJ W+'-f authorized representative 获授权代表
9qkH ~B7 authorized share capital 法定股本
V`?2g_4N automated quotation system 自动报价系统
Z {RRhJ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
mz;S*ONlV 自动交易系统〔香港期货交易所有限公司〕
?#idmb} ( automatic adjustment mechanism 自动调整机制
6rP[*0[ automatic adjustment system 自动调整系统
#k5WTcE Automatic Clearing House 自动票据交换所
_S5\5[^ automatic exchange rates accumulation system 自动化汇率累集系统
>HO{gaRM Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Y ::\;s automatic teller machine [ATM] 自动柜员机
XbdoTri E autopay 自动转帐
|9ro&KA available assets 可用资产
DG}YQr.L available fiscal reserve 现存财政储备
NKB,D$!~& available profit 可用利润
Y\lu z`v Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
&n+3^JNl average 平均；平均数；海损
n-[J+DdB average basic salary 平均基本薪金
uZ][#[u average consumer expenditure 平均消费开支；一般消费开支
} yCJ#} average cost 平均成本
vAi NOpz# average cost of land production 增辟土地平均成本
J&%v Bg^ average daily turnover 平均每日成交额
E"!C3SC [ average daily wage rate 平均每日工资率
'gd3 w~ average expenditure pattern 平均开支模式
R[ p. ) F7 average growth rate 平均增长率
itb0dF1G average net fixed assets 固定资产平均净值
MJ'|$b} average of relatives 相对价格平均数
E ;\XZ<E average price 平均价格
),%/T,!@ average propensity to consume 平均消费倾向；一般消费倾向
|E $Jt-' average propensity to save 平均储蓄倾向；一般储蓄倾向
} r^ @Xh average rate 平均率
YgiwtZ5FY average revenue 平均收入；平均收益
o.U$\9MNP average stock 平均库存；平均存货
dO.?S89L average yearly rent 平均年租
^G%Bj`% avoidance of double taxation 避免双重课税
T0n=nC}< avoidance of tax 避税
