A:
Y5B! *+h A share Ａ股；甲类股份
<{h B&4oL abatement of tax 减税；减扣免税额
w^n&S=E E~ ABN AMRO Bank N.V. 荷兰银行
=knLkbiq7, above-the-line expenditure 线上项目支出；经常预算支出
B<h4ZK% above-the-line receipt 线上项目收入；经常预算收入
(!0_s48f ABSA Asia Limited 南非联合亚洲有限公司
*UJB *r absolute change 绝对数值变更
45iO2W uur absolute expenditure 实际开支
n <HF] absolute guideline figure 绝对准则数字
yp@ cn(:~ absolute interest 绝对权益
UfV { m
absolute order of discharge 绝对破产解除令
Qw F.c28[ absolute profit margin 绝对利润幅度
p]Qe5@NT absolute value 实值；绝对值
a9_2b}t absolutely vested interest 绝对既得权益
e8egxm absorbed cost 已吸收成本；已分摊成本
b NtO qhi absorption 吸收；分摊；合并
PJe \ PGh absorption rate 吸收率；摊配率；分摊率
m7 XN6zX ACB Finance Limited 亚洲商业财务有限公司
%u<r_^w5 acceptable form of reciprocity 合理的互惠条件
jGJf[:M&Pm acceptable rate 适当利率；适当汇率
+9' )G-`qj acceptance agreement 承兑协议
pCa~:q*85 acceptance for honour 参加承兑
rq1~%S acceptor 承兑人；接受人；受票人
EG8z&^O x acceptor for honour 参加承兑人
A)d0Z6G` accident insurance 意外保险
E 5c)\
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<5CQ#^ cK accident insurance scheme 意外保险计划
e%{7CR'~TD accident year basis 意外年度基准
@T.F/Pjhc accommodation 通融；贷款
8JW0 ;H< accommodation bill 通融票据；空头票据
J4iu8_eH!D accommodation party 汇票代发人
'-G,7!.,r% account balance 帐户余额；帐户结余
\,:7= account book 帐簿
wLt0Fq6QG account collected in advance 预收款项
99]s/KD2yb account current book 往来帐簿
KVViTpZ account of after-acquired property 事后取得的财产报告
^{++h?cS) account of defaulter 拖欠帐目
a{%EHL,F account payable 应付帐款
U~c9PqjZ account payee only [A/C payee only] 只可转帐；存入收款人帐户
R iV]SgV 9 account receivable 应收帐款
_+}hI d account receivable report 应收帐款报表
YhAO account statement 结单；帐单；会计财务报表
rEU1
V vE account title 帐户名称；会计科目
/jq"r-S" accountant's report 会计师报告
irjHPuhcG Accountant's Report Rules 会计师报告规则
akHQ&+[j accounting and auditing procedure 会计与审计程序；会计与核数程序
|L-- j Accounting Arrangements 《会计安排》
C)9- {Yp accounting basis 会计基础
gq~`!tW' accounting by Official Receiver 破产管理署署长呈交的帐目
`$3P@SO" Accounting Circular 《会计通告》
|Xv\3r accounting class 会计类别
XoMgb DC accounting date 记帐日期；会计结算日期
HBk5 p>& accounting for money 款项核算
R\$6_ Accounting Officer 会计主任
*0'{ n*> accounting period 会计报告期；会计期
WFS 6N.Ap accounting policy 会计政策；会计方针
%VXI iu[ accounting practice 会计惯例
~wGjr7Wt accounting principle 会计准则
/\1Q
:B 3W accounting record 会计记录
"e29j'u!* accounting report 会计报告
O U mZ | Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Tilr%D(Q Accounting Society of China 中国会计学会
i@<w"yNd_ accounting statement 会计报表
(m.jC}J accounting system 会计制度；会计系统
y %Y P accounting transaction 会计事项；帐务交易
DAEWa
Kui accounting treatment 会计处理
e+@.n accounting year 会计年度
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accretion 增值；添加
W^ 3'9nYU accrual 应计项目；应累算数目
&N %-.&t' accrual basis 应计制；权责发生制
*\Hut'7 d accrual basis accounting 应计制会计；权责发生制会计
jar?"o accrue 应累算；应计
mj9]M?] accrued benefit 应累算利益
X<1y mb3 accrued charges 应计费用
[FW B accrued cumulative preference share dividend 应累算的累积优先股股息
W}wd?WIps accrued expenses 应累算费用
H@k$sZ. accrued interest payable 应付利息；应计未付利息
^1--7#H accrued interest receivable 应收利息；应计未收利息
2Paw *"U accrued right 累算权益
#KtV 4)( accruing profit 应累算的利润
P|aSbsk:I< accumulated fiscal reserve 累积财政储备
FOcDBCr Oe accumulated profit 累积利润；滚存溢利
ab 6D & accumulated reserve 累积储备
Mq6_Q07 accumulation of surplus income 累积收益盈余
`] Vn[^?D acquired assets 既得资产
$,T3vX]< acquisition 收购；购置；取得
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^*_ acquisition cost 购置成本
q#Ik3 5 acquisition expenses 购置费用
Yc(lY
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_ `7[}M~ acquisition of control 取得控制权
Pp|pH|(n , acquisition of fixed assets 购置固定资产
fK=vLcH acquisition of shell “买壳”
. +^o {b acquisition price 收购价
]d&;QZ#w act of God 天灾
3v<9 Z9O acting partner 执事合伙人
rO1.8KKJ active market 买卖活跃的市场；交投畅旺的市场；旺市
N=: xyv active partner 积极参与的合伙人
u)ZZ /| active trading 交投活跃
['0^gN$:e actual circulation 实际流通
IRI<no actual cost 实际成本
c;R .rV< actual expenditure 实际开支；实际支出
8EI& }I actual income 实际入息；实际收入；实际收益
Z,b^f
Vw actual market 现货市场
a & R,jq actual price 现货价；实际价格
1+ Y;
"tT actual profit 实际利润
.fY$$aD$4 actual quotation 实盘；实际价位；实际报价
s|"4!{It actual year basis 按实际年度计算
$I / RN actuals 实货
)/tdiRpn actuarial investigation 精算调查
0 61 f actuarial principle 精算原则
Ob -k`@_| actuarial report 精算师报告
)v.\4Q4 Actuarial Society of Hong Kong 香港精算学会
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A\|b6 actuarial valuation 精算师估值
0j{KZy actuary 精算师
a3(f\MM xE ad referendum agreement 暂定协议；有待覆核的协定
y? 65*lUl ad valorem duty 从价税；按值征税
/p@0Q [E ad valorem duty system 从价税制
zPb "6%1B ad valorem fee 从价费
#kQLHi3## ad valorem tariff 从价关税
z.kBQ{P additional allowance 额外免税额
2wgdrO|B additional amount for unexpired risk 未过期风险的额外款额
2{#=Ygb0 additional assessable profit 补加应评税利润
8 L(KdDY additional assessment 补加评税
S'v UxOAo additional commitment 额外承担
H Sk}09GV additional commitment vote 额外承担拨款
.ZH5^Sv$vp additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:.\h.H; additional dependent parent allowance 供养父母额外免税额
XpOQBXbt additional provision 额外拨款
N;e*eMFE additional stamp duty 附加印花税
)i>T\B additional tax 补加税罚款；补加税款
DZ|/#- k Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3b B%@^< adjudged bankrupt 被裁定破产
%] 7.E adjudicated bankrupt 裁定破产人
gJBk&SDgtP adjudication fee 裁定费；评定印花税额手续费；评估契据费
H\e<fi%Q adjudication of bankruptcy 裁定破产；宣告破产
i'vjvc~ adjudication of insolvency 裁定无力偿还债务
px_%5^zRQ adjusted actual 经调整的实数；调整后的实数
z3-AYQ.H adjusted current assets 经调整的流动资产；调整后的流动资产
MT@Uu adjusted figure 经调整的数字；调整后的数额
@BXV>U2B{ adjusted liabilities 经调整的负债；调整后的负债
::kpAE] adjusted loss 经调整的亏损；调整后的亏损
/d-7n|#E 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
N
DV_/ BI adjusted profit 经调整的利润；调整后的利润
"'"dc A adjusted surplus 经调整的盈余额；调整后的盈余额
Q /\ Hc adjusted value 经调整的价值；调整后的价值
tt>=Vt ' adjustment 调整；修订；理算〔保险〕
l,3[hx adjustment centre 调剂中心
6e;. } i adjustment lag 调整过程的时间差距；调整时差
x;R9Gc[5 adjustment mechanism 调整机制
_&m adjustment of loss 亏损调整
7e&%R4{b adjustment process 调整过程；调整程序
~UJ_ Rr54 adjustment range 调整幅度
KcjP39@I administered exchange rate 受管制汇率
lq!l{[ Xp Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
yS-owtVCGF administration expenses 行政费用
`_v|O{DC{ administration fee 手续费；行政费
1%6}m`3 administration in bankruptcy 破产管理
VN8ao0^d;d administration order 遗产管理令
s xLq '3( administrator 管理人；遗产管理人
ZK]C!8\2| administrator of the estate 遗产管理人
|bz,cvlP
W admission of debt 债项承认书
]={{$}8 . admission of proof 接纳债权证明
+<H)DPG< advance 放贷款项；垫付款项；预支款项；预付款项
-.E<~(fad advance account 暂支帐目；预付款帐户
hw&R .F advance compensation 预付补偿金
*l^%7W rk advance from shareholder 股东垫款
R#Bdfmld q advance pending reimbursement 预支以待日后付还
;=6~,k ) advanced economy 先进经济体系
3J}bI {3 advancement 预付；预付财产
#`4ma:Pj advances warrant 垫款令
jM3{A;U2 advancing 贷出
I(Yyg,1Z adverse balance 逆差
bmO[9
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RtR]9^:~ advertisement addressed to shareholders 在报章刊登的致股东通告
IPnbR)[% advice for collection 托收通知书
OsR4oT advice of drawing 提款通知书；汇票通知书
6]^}GyM! advice of payment 付款通知
L[*Xrp;/& Advisory Committee [Securities and Futures Commission]
I.\fhNxHY 谘询委员会〔证券及期货事务监察委员会〕
/^\6 q"' Advisory Committee on Diversification 经济多元化谘询委员会
K_B-K K(^ affidavit 誓章；遗产申报誓章
y8un&LP affidavit of no receipt 述明无收款的誓章
Y75,{ 1\l0 affiliate 联号；联营公司；附属公司
RW|3d<Fj affiliated company 附属公司；联号；联营公司
X @)5F 9 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{e?D 6`#x affordability 负担能力
mPxph>o African Development Bank [AfDB] 非洲开发银行
~ 8Z0{^ after-acquired property 事后取得的财产
:_Y@,CpIEg after-hours dealing 市后交易
GV([gs after-tax profit 税后盈利；税后利润；税后溢利
igsJ a1F agency agreement 代理协议
X &6p_Lo agency expenses 代理机构的开支
@D rMaTr agency fee 代理费
/E @| Agency Law 《代理法》
ALiXT8q agent 代理人；承销人
\5Jpr'mY5 agent of company 公司代理人
m$:o+IH/ agent's fee 代理人费；经纪费
b{t'Doe aggregate 总计；总数；总体数字
}cG!93 aggregate amount 总款额；总额
l M5Xw aggregate assets and liabilities 总体资产与负债
=?3 D:k7z aggregate at constant price 按固定价格计算的总体数字
Nd*zSsVlq aggregate demand 总需求
M: qeqn+ aggregate gross position 总持仓量
^l6q aggregate limit 总限额
?y7x#_Exc aggregate of salaries tax 合计薪俸税
W9T,1h5x aggregate performance 总体表现；总体业绩
y!Q&;xO+! aggregate supply 总体供应
]-&
ehW aggregate surplus 总盈余
Sf)VQ5U!Y aggregate total 整体总额
CC>] Gc7 aggregate value 总值；合计价值
wg *2mo aggregated basis 合计基准
},'2j aggregated net chargeable income 合计应课税入息实额
-V k+zEht aggregation 合并计算；合计；总和
nqt;Ge
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:0j9 aggregation of property 财产的总和
A - G?@U agio 差价；贴水
>v`lsCGb 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》
v*1UNXU\ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
41WnKz9c 《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》
B`} ?rp Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
.S17O } 《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》
m6)8L?B Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
4QZ -7_ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
k#% BxT agreement for a settlement 授产协议
&'UY V> agreement for assignment 转让协议
< Vr" agreement for sale 售卖协议；买卖协议
|Gb"%5YD agreement for sale and purchase 买卖协议
<DCrYt!1}c agreement for the payment of interest 支付利息协议
:grJ}i-D agreement for the repayment of money 还款协议
Y6/'gg'&5 agreement of reinsurance 再保险协议
DJ;G0* Agricultural Bank of China 中国农业银行
INsc!xOQ air passenger departure tax 飞机乘客离境税
e;56 }w Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
E/9 U0 airport tax 机场税
_ pM&Ya alcohol duty 酒精税
XS]=sfN alienation 让与；让渡；转让
*BT-@V.4 alimony 生活费；赡养费
o jzO?z All Ordinaries Index [AOI] 所有普通股指数
2 ![.Kbqa% all risks 全险；综合险
6yKr5t H4 All Sales Record for Stock Market 《股票市场成交报告》
AxUj CerNf Allied Capital Resources Limited 新联财务有限公司
=u(. Y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
EaG3 :< >J allocation letter 拨款信件
I Db|J%e^P allocation of fund 分配款项；预留款项
,YJ\
$? allocation of profit 利润分配；溢利分配
&+=A;Y) allocation warrant 拨款令
vDz)q allotment 分配；配股
Hm4:m$=p4 allotment notice 股份配售通知；配股通知
'Uew(o allotment of shares 股份分配
(CS"s+y1 allowable 可获宽免；免税的
[L8Bg w1 allowable business loss 可扣除的营业亏损
[>Kkj;* allowable expenses 可扣税的支出
W~
XJ ']e allowance 免税额；津贴；备抵；准备金
)R+@vh#Q<$ allowance for debts 债项的免税额
W\o(f W allowance for depreciation by wear and tear 耗损折旧免税额
eP$0TDZ allowance for funeral expenses 殡殓费的免税额
_) 2 fXG! allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Zi[ @xG8dm allowance for repairs and outgoings 修葺及支出方面的免税额
_=XzQZT!L allowance to debtor 给债务人的津贴
h*{{ _3, alteration of capital 资本更改
0 m6Vf
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a1B_w#?8 amalgamation 合并
y iE[^2Pv ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
FJg r=9> ambit of charges 征税范围；收费范围
T+z ZOI amended valuation 经修订的估值
q drk.~_ American Commodities Exchange 美国商品交易所
1D g\\aUk American Express Bank Limited 美国运通银行
mF [w-<:.d American Stock Exchange 美国证券交易所
xxgS! J amortization 摊销
` ZXX[&C amount due from banks 存放银行同业的款项
as-
Z)h[B amount due from banks abroad 存放海外银行同业的款项
J{Ei+@^/9 amount due from holding companies 控股公司欠款
:bFmw dX amount due from local banks 存放本港银行同业的款项
R4u=. amount due to banks 银行同业的存款
z@^[. amount due to banks abroad 海外银行同业的存款
meT~b amount due to holding companies 控股公司存款
mdR:XuRD"t amount due to local banks 本港银行同业的存款
.@Z qCH amount due to outport banks 外埠银行同业的存款
~xpU<Pd* amount for note issue 发行纸币的款额
y.26:c( amount of bond 担保契据的款额
*r$Yv&c, amount of consideration 代价款额
k5]s~* ,0 amount of contribution 供款数额
e'mm4 2 amount of indebtedness 负债款额
#.U ooFk+Y amount of principal of the loan 贷款本金额
(EGsw o amount of rates chargeable 应征差饷数额
o-Pa3 L= amount of share capital 股本额
ge9j:S{ amount of sums assured 承保款额
K?,eIZ{.S amount of variation 变动幅度
\@vR *E amount of vote 拨款数额
Ry KsM. amount payable 应付款额
V03U"eI=" amount receivable 应收款额
\,i9 m9;y Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3 :X3n\z analysis 分析
X90VJb] ancillary risk 附属风险
A1zM$
wDU annual account 周年帐目；周年帐目报表；年度决算；年结
j{SRE1tqh annual accounting date 年结日期
ifl`QZp_ annual allowance 每年免税额；年积金；年度津贴；年津
j1%o+#df annual balance 年度余额
jt?4ra NW annual disposable income 每年可动用收入
;3OQgKI annual estimates 周年预算
w d2GKq! annual fee 年费
3r!6Z5P7{' annual general meeting 周年大会
E1usxF) annual growth rate 年增率；每年增长率
n]?Yv E annual long-term supplement 长期个案每年补助金
AHc:6v^ annual pensionable emolument 可供计算退休金的年薪
eTem RNz annual report 年报
RiqYC3Ka Annual Report on the Consumer Price Index 《消费物价指数年报》
M?T b9c?` annual return 周年报表；周年申报表；每年报税表格
T_|%n F-+ Annual Return Rules 《周年报表规则》
%bgjJ` annual review of consumer prices 每年消费物价回顾
orY E & annual roll-forward basis 逐年延展方式
#'fh'$5" annual salary 年薪
a7s+l= annual statement 年度报表；年度决算表
C']TO/2q Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
z^$DXl@)h annuitant 年金受益人
|9T3" _MmJ annuity 年金
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[3%U annuity contract 年金合约
bhDV U(%I6 annuity on human life 人寿年金
Ppi/`X antecedent debt 先前的债项
c""*Ng* T ante-dated cheque 倒填日期支票
5wYYYo= anticipated expenditure 预期开支
=/Pmi_ anticipated net profit 预期纯利
r:lv [/ D anticipated revenue 预期收入
a|rN %hA4 anti-inflation measure 反通货膨胀措施
QPB@q x#@ anti-inflationary stance 反通货膨胀立场
5[}3j1 apparent deficit 表面赤字
}kzGuNj apparent financial solvency 表面偿债能力
9W88_rE'e} apparent partner 表面合伙人
Qn'Do4Le application for personal assessment 个人入息课税申请书
(? j $n?p application of fund 资金应用
8}z]B^?Fy application to release as liquidator and to destruct the books of accounts and documents
yH5^EY7rQ 申请免除清盘人职务及毁灭帐簿与文件
ms 2y[b appointed actuary 委任精算师
%Z9& z mO appointed auditor 委任核数师；委任审计师
.'N:]G@! appointed trustee 委任的受托人
{\z&`yD@ appointer 委任人
dCv@l 7 hE apportioned pro rata 按比例分摊
&HBqweI apportionment 分配；分摊
e^2e[rp0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5SPhdpIg@[ apportionment formula 分摊方程式
5Z"IM8? apportionment of estate duty 遗产税的分摊
G<n(\85X appraisal 估价；评估
JLo'=( appreciable growth 可观增长
s+IU%y/9$a appreciable impact 显着影响
XCr\Y`,Z@ appreciable increase 可观增长
ATx6YP@7~ appreciation 增值；升值
j06?Mm_c2 appreciation against other currencies 相对其他货币升值
e59P6/z appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6Y?%G>$6 appreciation tax 增值税
]Hr:|2 |. appropriation 拨款；拨用；拨付
^*JpdmVhu appropriation account 拨款帐目
C_xO k'091 Appropriation Bill 拨款法案
W eyH;P= appropriation-in-aid system 补助拨款办法
[P~6O>a5p approved assets 核准资产
qY o"-D* approved basket stock 认可一篮子证券
ZI. ;7G@| approved budget 核准预算
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approved charitable donation 认可慈善捐款
f}{ l Rk approved charitable institution 认可慈善机构
wMF o8;L approved currency 核准货币；认可货币
n[DQ5l approved estimates 核准预算
& D@/_m $ approved estimates of expenditure 核准开支预算
:'1UX <&B approved overseas insurer 核准海外保险人
lO=+V 6 approved overseas trust company 核准海外信托公司
MO}J approved pooled investment fund 核准汇集投资基金
rHe*/nN%* approved provident fund scheme 认可公积金计划
[MLJs- * approved provision 核准拨款
4Uz1~AuNxb approved redeemable share 核准可赎回股份
h 1 O^~"x approved regional stock 认可地区性证券
Z{-x}${ approved retirement scheme 认可退休金计划
V)x(\ls]SX approved subordinated loan 核准附属贷款
qkQ _# arbitrage 套戥；套汇；套利
$p_FrN{ arbitrageur 套戥者；套汇者
[4qCW{x._ arbitrary amount 临时款项
Cwo(%Wc arrangement 措施；安排；协定
~{69&T}9 arrears 欠款
Arvxl(R\4 arrears of pay 欠付薪酬
5W hR | arrears of revenue 逾期未收税款；逾期未收的帐项
rb 8c^u#r articles of association 组织章程；组织细则；组织章程细则
]MI> "hn Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
& ?+ vHE} ascertainment of profit 确定利润
ifA=qn0=} "Asia Clear" “亚洲结算系统”
cfZG3 " Asia Commercial Bank Ltd. 亚洲商业银行有限公司
KKMzhvf]# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
e pz'GN]V Asian Development Fund [ADF] 亚洲发展基金
85;h s Asian dollar bond 亚洲美元债券
Q
I! c= :u Asian dollar market 亚洲美元市场
-anLp8G* Asian dollar rate 亚洲美元利率
BP f;!. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
n0nf;E Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
e| AA7 asked price 沽盘；喊价；索价；卖方报价
g~q+a- assessable income 应评税入息
~vf&JH'! assessable loss 应评税亏损
z9> yg_Q assessable profit 应评税利润
9{OH%bF assessable value 应评税值
Eu%19s; u assessed profit 估定利润
CR *9-Y93 assessed value 经评估价值
Cjvgf .>$ assessment 评税；评定；估价；评税单
$lJu2omi1 assessment number 评税编号；估价编号
ag Q5%t# assessment of additional tax 补加税评税
1-z*'Ghys assessment of performance 业绩评估；实绩评价
xL.T}f~y2> Assessor 评税主任
{sn :Lj0 asset price bubbles 资产价格泡沫
'Na \9b ( asset-backed securities 具资产保证的证券
-I, _{3. S assets accretion 资产增值
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assets and liabilities 资产与负债
Y>OL2g assets betterment statement 资产递增表；资产改进表
k:?+75?$ assets lending 实物放款；有抵押贷款
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assets of the company passing on the death 死者去世时转移的公司资产
n])-+[F assets pledged as security for liabilities 用作负债抵押的资产
M~& |-Hm
assets portfolio 资产投资组合
#3uBq(-Z assets price 资产价格
{HgW9N( assets quality 资产质素
re.%$D@ assets realization 资产变现
e"jA#Y # assets refinancing arrangement 资产再集资安排
84 PD`A assets securitization 资产证券化
O5"o/Y~m assets situated outside Hong Kong 在香港以外地方的资产
c[=%v]j:u assets stripping 削减资产；拆卖资产
.aRL'1xHl assets value 资产值
U3ygFW% assignee 承让人
OL+!,Y assignment 转让；转让书；转让契
^RN1?dXA assignment of interest 权益转让
7ko7)"N assignment of letters patent and trade mark 专利证书及商标转让
*%0f^~!G<p assignment of property 物业转让；物业转让书
A<6V$e$:2 assignment right 转让权
WIwbf |\ assignor 转让人
kvU0 $1 associate 有联系的人；有关连人士；相联者；合伙人；联系人
?$O5w* Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
":, HY)z associate member 附属会员
o]NL_SM_ associated body corporate 相联法人团体
+ mBJvrI associated company 相联公司；联属公司
^$][ ah associated corporation 相联法团
vFfvvRda4x Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Z=: oI Ae 公认会计师公会〔英国〕
JCIm*6~ Association of Futures Exchange Brokers 香港期货经纪协会
<`dF~ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
-Q@jL{Ue association of underwriters 承保人组织
#unE>#DW assumption of control 接管
Y^)VHE] assurance 担保；保险；转易；转易书
&77]h%B > assurance of interest 权益的转易
ivd w1g|)h at 19XX price 按一九ＸＸ年价格计算
y$)gj4k/D at a discount 按赔价计算；按贴水价格计算；打折扣
Q9K+k* ?{N at a premium 按溢价计算；按升水价格计算
0F'75 at call 通知付款；按通知
CK
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{GF>HHQb at constant price 按固定价格计算
^qpa[6D6x at cost 按成本计算
vOYcS$,^X% at current market price 按当时市价计算；按现时市价计算
.js4 )$W^ at current price 按当时价格计算；按现时价格计算
-;$+`<% at factor cost 按要素成本计算；按生产要素成本计算
UQ|zSalv, at money-of-the-day price 按付款当日价格计算
F" a^ `E& at or better 按指定或较佳价位〔买卖指令〕
PVO9KWv** at par 按面值计算；平价
*$(=I6b at sight 见票即付
p71% -nV at the close 按收市盘
?o0#h at the opening 按开市盘
5iola}6 attestation 见证；见证条款
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dEO at-the-money option 平价期权
> qA5 attorney 受权人；受托代表人
i_GE9A=h attornment 新拥有人承认书
A>L(#lz#ek attributable profit 可归属利润
Fqzk/m attributable share value 可归属股份价值
X7kJWX Auckland Stock Exchange 奥克兰证券交易所
@ A DY? auction 拍卖
+ DKrX auctioneer 拍卖商
|Y<ca audit 审计；核数
^F*)Jq Audit Commission 审计署
F~d
!Ub$> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Zn3iLAPBX 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
QnxkD)f *0 audit review 帐目审查
gb:Cc,F, % Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Fga9 audited account 审计帐目；经审计的帐目
@{_PO {=\C audited annual account 经审计的周年帐目
o,) p *glO audited balance sheet 经审计的资产负债表
*9^CgLF auditor 核数师；核数主任；审计师
f/)3b`$Wu auditor's certificate 核数师证明书；审计师证明书
Pi?*rr5WZ auditor's report 核数师报告；审计师报告
KGUpXMd^Z Aussie bond 澳元债券
v >3ctP { austerity budget 紧缩预算
>ge-yK 1 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
7>{edNy!, Australia All Ordinaries Index 澳洲所有普通股票指数
#},]`" n\ Australian Dollar [AUD] 澳元
qn @Qd9Sf Australian Options Market 澳大利亚期权市场
7kn=j6I Australian Securities Commission 澳洲证券事务监察委员会
./<3jf : Australian Society of Certified Practising Accountants 澳洲执业会计师公会
F dv&kK! Australian Stock Exchange 澳大利亚证券交易所
whKr3) Austrian Schilling [ATS] 奥地利先令
^OG^ %
x" authentication 认证；鉴证
@n(=#Q3 authority to purchase 委托购买证；委购书
mUy/lo'4 authorization 认可；核准；授权；授权书
Ao96[2U6 authorization by direction 指示授权
f.jAJ; N> authorization by instruction 指令授权
J Xj` authorization by warrant 令状授权
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^y7 authorization of unit trust 单位信托的认可
7\ff=L-b authorized agent 指定代理人
}VR&*UJE authorized capital 法定资本
u\qyh9 s authorized clerk 出市员
%8o(x 0 authorized dealer 认可交易商
},a|WL3^ authorized financial institution 认可财务机构
3|:uIoR{
authorized fund 认可基金
](_(1 authorized fund house 获授权的基金公司；认可基金公司
,h/0:?R
KW authorized institution 认可机构
cb%w,yXw authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
q){]fp.,@ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8 1W})q8 authorized insurer 获授权保险人；获认可承保人
4BEVG&Ks
authorized investment 特准投资项目
_; 01/V"q6 authorized person 获授权人
Q,\lS authorized representative 获授权代表
KvilGh10 authorized share capital 法定股本
4)j<(5 automated quotation system 自动报价系统
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O<WD Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
D3.sR\Hxf 自动交易系统〔香港期货交易所有限公司〕
%n}. E30 4 automatic adjustment mechanism 自动调整机制
oU~V0{7g automatic adjustment system 自动调整系统
L&3=5Bf9 Automatic Clearing House 自动票据交换所
<i`EP/x automatic exchange rates accumulation system 自动化汇率累集系统
\((>i7 C Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!hH6!G automatic teller machine [ATM] 自动柜员机
<2cq 0*$ autopay 自动转帐
%aw /Y5 available assets 可用资产
xC;$/u%' available fiscal reserve 现存财政储备
ZQBo|8* available profit 可用利润
McsqMI6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
XVv7W5/q] average 平均；平均数；海损
I:6xDDpZG` average basic salary 平均基本薪金
2:DpnLU5 average consumer expenditure 平均消费开支；一般消费开支
T)C average cost 平均成本
aRG[F*BY average cost of land production 增辟土地平均成本
Mx r# average daily turnover 平均每日成交额
Y" l!3^ average daily wage rate 平均每日工资率
&H4UVI average expenditure pattern 平均开支模式
+V'r >C: average growth rate 平均增长率
!-MG"\# Wq average net fixed assets 固定资产平均净值
df J7Dhn average of relatives 相对价格平均数
W'
2)$e average price 平均价格
gdG:
&{|x average propensity to consume 平均消费倾向；一般消费倾向
|d`?wm- average propensity to save 平均储蓄倾向；一般储蓄倾向
'6WDs]\ average rate 平均率
+?@qu x! average revenue 平均收入；平均收益
#ASu
SQ average stock 平均库存；平均存货
U73`HDJ average yearly rent 平均年租
(Iq\+@xE= avoidance of double taxation 避免双重课税
!< X_XA avoidance of tax 避税
