A:
Yf,U2A\ A share Ａ股；甲类股份
x AR9* <- abatement of tax 减税；减扣免税额
'|l1-yD_ ABN AMRO Bank N.V. 荷兰银行
4P}<86xk above-the-line expenditure 线上项目支出；经常预算支出
#a"gW,/K above-the-line receipt 线上项目收入；经常预算收入
IG~d7rh" ABSA Asia Limited 南非联合亚洲有限公司
XQL]I$? absolute change 绝对数值变更
Q68q76 absolute expenditure 实际开支
!XS ;&s7[* absolute guideline figure 绝对准则数字
'0>w_ge4 absolute interest 绝对权益
AE 2>smp5@ absolute order of discharge 绝对破产解除令
a-7T absolute profit margin 绝对利润幅度
JN-wToOF absolute value 实值；绝对值
'\.fG\xD absolutely vested interest 绝对既得权益
(
RCQbI absorbed cost 已吸收成本；已分摊成本
Qf }b3WEAI absorption 吸收；分摊；合并
^iaG>rvA absorption rate 吸收率；摊配率；分摊率
q Y$/i# ACB Finance Limited 亚洲商业财务有限公司
G4eY}3F7,4 acceptable form of reciprocity 合理的互惠条件
&'-ze,k} acceptable rate 适当利率；适当汇率
=7uxzg/%Tj acceptance agreement 承兑协议
w#M66=je_ acceptance for honour 参加承兑
E%6}p++ acceptor 承兑人；接受人；受票人
7nAB^~)6l acceptor for honour 参加承兑人
Z-,' M tD accident insurance 意外保险
k~ZE4^dM Accident Insurance Association of Hong Kong 香港意外保险公会
9.qj Ee accident insurance scheme 意外保险计划
zQQ=8#] accident year basis 意外年度基准
p$
%D accommodation 通融；贷款
ACcxQK} accommodation bill 通融票据；空头票据
V/ }g' _E accommodation party 汇票代发人
U6@ j=|q account balance 帐户余额；帐户结余
#^ fDKM account book 帐簿
` -L{J0xq account collected in advance 预收款项
VCZ.{MD account current book 往来帐簿
0W I3m2i account of after-acquired property 事后取得的财产报告
RZV 6\ j account of defaulter 拖欠帐目
{\+!@? account payable 应付帐款
R3SAt-IE account payee only [A/C payee only] 只可转帐；存入收款人帐户
8Yq_6 account receivable 应收帐款
o3~ecJ?k account receivable report 应收帐款报表
O_jf)N\pi account statement 结单；帐单；会计财务报表
Lx: O Dd account title 帐户名称；会计科目
4 u!)QG accountant's report 会计师报告
c~a:i=y67 Accountant's Report Rules 会计师报告规则
h{&}p-X&[ accounting and auditing procedure 会计与审计程序；会计与核数程序
qZ6M k9@M Accounting Arrangements 《会计安排》
MjW g accounting basis 会计基础
8QN#Pa Y accounting by Official Receiver 破产管理署署长呈交的帐目
=)GhrWeVi4 Accounting Circular 《会计通告》
m:,S1V_jl accounting class 会计类别
H#l uG_) accounting date 记帐日期；会计结算日期
+84JvOkWi accounting for money 款项核算
Hki Accounting Officer 会计主任
& A%*sD6 accounting period 会计报告期；会计期
>H q)1o accounting policy 会计政策；会计方针
\.tnzP
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^%V^\DK accounting principle 会计准则
CHqRCQR. accounting record 会计记录
?UlAwxn accounting report 会计报告
:NJ(QkTZv Accounting Services Branch [Treasury] 会计事务部〔库务署〕
E6
2{sA^ Accounting Society of China 中国会计学会
1 \_S1ZS accounting statement 会计报表
5P'<X p accounting system 会计制度；会计系统
~a^"VQ5]ac accounting transaction 会计事项；帐务交易
U!rhj&n accounting treatment 会计处理
2 /K38t' - accounting year 会计年度
W9ZfD~(3- accretion 增值；添加
h`0'27\C accrual 应计项目；应累算数目
m4.IaBn/ accrual basis 应计制；权责发生制
kCWaji_x% accrual basis accounting 应计制会计；权责发生制会计
<TL!iM accrue 应累算；应计
l H@hV accrued benefit 应累算利益
J~3+j6?% accrued charges 应计费用
6 ZutU ~HS accrued cumulative preference share dividend 应累算的累积优先股股息
/K{` gc accrued expenses 应累算费用
FCu0)\ accrued interest payable 应付利息；应计未付利息
)!:}R}q accrued interest receivable 应收利息；应计未收利息
7n,*3;I accrued right 累算权益
Vnu*+ accruing profit 应累算的利润
#3l&N4 / accumulated fiscal reserve 累积财政储备
j~d<n_ accumulated profit 累积利润；滚存溢利
jU~
! *] accumulated reserve 累积储备
y3 vDKZ accumulation of surplus income 累积收益盈余
+O 2H":$ acquired assets 既得资产
_ <`j?$P acquisition 收购；购置；取得
[YQVZBT|{ acquisition cost 购置成本
Uk=-A
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f,'gQ5\ X3 acquisition of 100% interest 收购全部股权
brk>oM;t acquisition of control 取得控制权
XANPI| acquisition of fixed assets 购置固定资产
2nL [P#r acquisition of shell “买壳”
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(>^6 acquisition price 收购价
FvpI\%#~ act of God 天灾
FOA y'76p acting partner 执事合伙人
VfK8')IXk active market 买卖活跃的市场；交投畅旺的市场；旺市
DeTx7 i0 active partner 积极参与的合伙人
xWv@ PqXD active trading 交投活跃
WQ(*A
$ actual circulation 实际流通
dvWQ?1l_ actual cost 实际成本
T( UPWsj actual expenditure 实际开支；实际支出
&\Es \qVSf actual income 实际入息；实际收入；实际收益
&R\t<X9 n actual market 现货市场
a9h K8e actual price 现货价；实际价格
Sl,\ <a actual profit 实际利润
7$8YBcZ6 actual quotation 实盘；实际价位；实际报价
" Zo<$p3] actual year basis 按实际年度计算
h/7m.p] actuals 实货
^h}xFiAV# actuarial investigation 精算调查
bG`aF*10)! actuarial principle 精算原则
dWhki|c actuarial report 精算师报告
s}NE[Tw Actuarial Society of Hong Kong 香港精算学会
{s8v0~ actuarial valuation 精算师估值
uA d4 Zz actuary 精算师
z@Klj qN ad referendum agreement 暂定协议；有待覆核的协定
aNX M~;5~ ad valorem duty 从价税；按值征税
EZ6\pyNB0# ad valorem duty system 从价税制
To_Y
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?U\@ ? @ ad valorem tariff 从价关税
0}a="`p#< additional allowance 额外免税额
>h?!6L- d additional amount for unexpired risk 未过期风险的额外款额
n&? --9r additional assessable profit 补加应评税利润
D<-MbK^S additional assessment 补加评税
^W&qTSjh additional commitment 额外承担
9~
[Sio~ additional commitment vote 额外承担拨款
\yIan< q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
jF5Y-CX additional dependent parent allowance 供养父母额外免税额
^ EK]z8;| additional provision 额外拨款
A2fc_A/a additional stamp duty 附加印花税
v{/z`J!JR additional tax 补加税罚款；补加税款
A4lW8&r HI Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
C5q
n( tv adjudged bankrupt 被裁定破产
o5NV4= adjudicated bankrupt 裁定破产人
F }/t V 7m adjudication fee 裁定费；评定印花税额手续费；评估契据费
=Oo=&vA.oc adjudication of bankruptcy 裁定破产；宣告破产
1{ TmK9U adjudication of insolvency 裁定无力偿还债务
=0Z^ q0. adjusted actual 经调整的实数；调整后的实数
FaNr}$Pe adjusted current assets 经调整的流动资产；调整后的流动资产
m BQA~@ } adjusted figure 经调整的数字；调整后的数额
T$p!I RPt adjusted liabilities 经调整的负债；调整后的负债
7r F )fKW adjusted loss 经调整的亏损；调整后的亏损
7+!4pf 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
*]
H8X=[x adjusted profit 经调整的利润；调整后的利润
2U;6sn*e adjusted surplus 经调整的盈余额；调整后的盈余额
<OQn |zU\ adjusted value 经调整的价值；调整后的价值
S}@J4}*u[" adjustment 调整；修订；理算〔保险〕
Ka EL* adjustment centre 调剂中心
k/ 6Qwb # adjustment lag 调整过程的时间差距；调整时差
p_^Jr* Mv adjustment mechanism 调整机制
8 ` QbUQ6 adjustment of loss 亏损调整
|ia#Elavo adjustment process 调整过程；调整程序
nY]5pOF: adjustment range 调整幅度
q5@N//<DNN administered exchange rate 受管制汇率
gk & Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#qx$ p administration expenses 行政费用
36
&ghx administration fee 手续费；行政费
s7"NK" administration in bankruptcy 破产管理
u,E _Ezq administration order 遗产管理令
,~ z*V ;y) administrator 管理人；遗产管理人
w"A.*8Iu administrator of the estate 遗产管理人
!
MTmG/^ admission of debt 债项承认书
b3'U }0Ug admission of proof 接纳债权证明
T? 4pV# advance 放贷款项；垫付款项；预支款项；预付款项
oGtz*AP% advance account 暂支帐目；预付款帐户
~Ox !7Lp advance compensation 预付补偿金
/6K 9? / advance from shareholder 股东垫款
2=\} 0 advance pending reimbursement 预支以待日后付还
RgB5 '$x} advanced economy 先进经济体系
(hB+DPi advancement 预付；预付财产
})?t:zX#* advances warrant 垫款令
<D_UF1 Pk advancing 贷出
?pBQaUl& adverse balance 逆差
y'$ R e adverse exchange 逆汇
Fv| )[>z0 advertisement addressed to shareholders 在报章刊登的致股东通告
2LO8S J# advice for collection 托收通知书
S2;u!f advice of drawing 提款通知书；汇票通知书
\
5&-U@ advice of payment 付款通知
r]sN I[ Advisory Committee [Securities and Futures Commission]
d[0 R#2y= 谘询委员会〔证券及期货事务监察委员会〕
DlMT<ld Advisory Committee on Diversification 经济多元化谘询委员会
| e? :Uq affidavit 誓章；遗产申报誓章
^~
95q0hq: affidavit of no receipt 述明无收款的誓章
)#(6J affiliate 联号；联营公司；附属公司
>} "9heF affiliated company 附属公司；联号；联营公司
4qsP/`8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9;ZaL7> affordability 负担能力
5 $58 z African Development Bank [AfDB] 非洲开发银行
{*BZ;Xh\8 after-acquired property 事后取得的财产
|c<h& p after-hours dealing 市后交易
bR\Oyd~e after-tax profit 税后盈利；税后利润；税后溢利
j
aU .hASj agency agreement 代理协议
rEoMj)~\4& agency expenses 代理机构的开支
,8tk]W[C agency fee 代理费
r o % Jg Agency Law 《代理法》
_~QiQDq agent 代理人；承销人
8 q}955Nl agent of company 公司代理人
vtA%^~0 agent's fee 代理人费；经纪费
=._V$:a6o aggregate 总计；总数；总体数字
~W>3EJghR, aggregate amount 总款额；总额
M:PEY *4H aggregate assets and liabilities 总体资产与负债
HQy:,_f@ aggregate at constant price 按固定价格计算的总体数字
H Q_IQ+ aggregate demand 总需求
++gWyzD aggregate gross position 总持仓量
^t 2b`n60 aggregate limit 总限额
6E)emFkQ aggregate of salaries tax 合计薪俸税
"mtEjK5 aggregate performance 总体表现；总体业绩
rk E;OU aggregate supply 总体供应
iAl.(j aggregate surplus 总盈余
rGn6S &- aggregate total 整体总额
* ^+]`S aggregate value 总值；合计价值
}wIF$v?M aggregated basis 合计基准
d,5,OJY2f aggregated net chargeable income 合计应课税入息实额
E ',z<S aggregation 合并计算；合计；总和
_spW~"|G aggregation of incomes of husband and wife 夫妇入息合并计算
,pT j'I aggregation of property 财产的总和
Y\
C"3+I agio 差价；贴水
qexnsL Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
kMz*10$gn Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
P9W!xvV`w 《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》
A)5;ae Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
2+oS'nL 《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》
t+l{D#?a
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
O30eq 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》
_?I6[Mz agreement for a settlement 授产协议
2gN78#d agreement for assignment 转让协议
.rcXxV@f agreement for sale 售卖协议；买卖协议
|uIgZ|7[ agreement for sale and purchase 买卖协议
,SF>$
. agreement for the payment of interest 支付利息协议
)Y](Mj!D agreement for the repayment of money 还款协议
d5YL =o agreement of reinsurance 再保险协议
VE $Kdo^ Agricultural Bank of China 中国农业银行
%7S{g air passenger departure tax 飞机乘客离境税
yADX^r( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
N h Y`_ ?) airport tax 机场税
hWz/PK, alcohol duty 酒精税
EJid@ alienation 让与；让渡；转让
uBUT84i alimony 生活费；赡养费
O' ~>AC5{ All Ordinaries Index [AOI] 所有普通股指数
U&'Xs z all risks 全险；综合险
8+n *S $ All Sales Record for Stock Market 《股票市场成交报告》
0hpU9w} 12 Allied Capital Resources Limited 新联财务有限公司
s}93nv*ez all-items index [Consumer Price Index] 总指数〔消费物价指数〕
O4g2s8 k allocation letter 拨款信件
ww5UQs2sn allocation of fund 分配款项；预留款项
c $n`=NI allocation of profit 利润分配；溢利分配
.5E6 MF allocation warrant 拨款令
+v)+ k allotment 分配；配股
"<$JU@P allotment notice 股份配售通知；配股通知
aInh? - allotment of shares 股份分配
\uyZl2=WWa allowable 可获宽免；免税的
*K'#$`2 allowable business loss 可扣除的营业亏损
+=Y$v2BZA3 allowable expenses 可扣税的支出
X EL~y allowance 免税额；津贴；备抵；准备金
0 /)OAw"m allowance for debts 债项的免税额
i4dy0jfN allowance for depreciation by wear and tear 耗损折旧免税额
[KW9J}] allowance for funeral expenses 殡殓费的免税额
nkO4~p allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#GfM !<q< allowance for repairs and outgoings 修葺及支出方面的免税额
6
9s% allowance to debtor 给债务人的津贴
XE `u alteration of capital 资本更改
l|S_10x5 alternate trustee 候补受托人
b^'>XT~1J& amalgamation 合并
( o2.*x ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
d9.I83SS ambit of charges 征税范围；收费范围
(v0i]1ly[ amended valuation 经修订的估值
e AK=ylF; American Commodities Exchange 美国商品交易所
g?gF*^_0 American Express Bank Limited 美国运通银行
C>* 1f|< American Stock Exchange 美国证券交易所
Blox~=cW amortization 摊销
tL\L4>^7T amount due from banks 存放银行同业的款项
7Ml OBPh amount due from banks abroad 存放海外银行同业的款项
+ZJ1> n amount due from holding companies 控股公司欠款
>*1YL)DBT\ amount due from local banks 存放本港银行同业的款项
QD; :!$Du amount due to banks 银行同业的存款
k0IztFyj:R amount due to banks abroad 海外银行同业的存款
dk_ ! ~Z amount due to holding companies 控股公司存款
wl0 i3)e: amount due to local banks 本港银行同业的存款
?2<V./2F amount due to outport banks 外埠银行同业的存款
/y3Lc.- amount for note issue 发行纸币的款额
}PX8#C_P amount of bond 担保契据的款额
M6lNdK amount of consideration 代价款额
@^t1 SP p amount of contribution 供款数额
bE%*ZB amount of indebtedness 负债款额
1UN$eb7 amount of principal of the loan 贷款本金额
J l
fIYf~ amount of rates chargeable 应征差饷数额
*Xk gwJq amount of share capital 股本额
Dq<!wtFG[ amount of sums assured 承保款额
V`_)H amount of variation 变动幅度
k&pV`.Imi amount of vote 拨款数额
#^9a[ZLj0 amount payable 应付款额
tKCX0UZ' amount receivable 应收款额
,xg(F0q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Id?2(Tg analysis 分析
C 4|H 5H ancillary risk 附属风险
yaK4% k annual account 周年帐目；周年帐目报表；年度决算；年结
,D93 A annual accounting date 年结日期
+-PFISa<r annual allowance 每年免税额；年积金；年度津贴；年津
OP98 sd&T annual balance 年度余额
UW],9r/PD@ annual disposable income 每年可动用收入
4v#A#5+O E annual estimates 周年预算
=PmIrvr'[5 annual fee 年费
Tilw .z annual general meeting 周年大会
feT.d +Fd annual growth rate 年增率；每年增长率
. sv
uXB annual long-term supplement 长期个案每年补助金
rd s0EZ4 W annual pensionable emolument 可供计算退休金的年薪
;BW-ag \9 annual report 年报
,L;%-}#$ Annual Report on the Consumer Price Index 《消费物价指数年报》
G8@LH annual return 周年报表；周年申报表；每年报税表格
X-F:)/ $xG Annual Return Rules 《周年报表规则》
qFwAzW;" annual review of consumer prices 每年消费物价回顾
{KqERS&
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xF`O ehVA annual salary 年薪
.tzQ
hd> annual statement 年度报表；年度决算表
gezZYP)d Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
i,mo0CSa annuitant 年金受益人
iz:O]kI annuity 年金
Vb/XT{T;b annuity contract 年金合约
a!mdL|eA@ annuity on human life 人寿年金
,Ad{k antecedent debt 先前的债项
,H5o/qNU`{ ante-dated cheque 倒填日期支票
wmaj[e,h anticipated expenditure 预期开支
QV_Ep8 anticipated net profit 预期纯利
_MzdbUb5, anticipated revenue 预期收入
gjP bhY=C[ anti-inflation measure 反通货膨胀措施
f=Kt [|%'e anti-inflationary stance 反通货膨胀立场
~?:Xi_3Lo apparent deficit 表面赤字
mO @Sl(9 apparent financial solvency 表面偿债能力
VR vX^w0 apparent partner 表面合伙人
S !R:a>\ application for personal assessment 个人入息课税申请书
gFw- P#t application of fund 资金应用
m8z414o application to release as liquidator and to destruct the books of accounts and documents
m$A-'*' 申请免除清盘人职务及毁灭帐簿与文件
C''[[sw'K appointed actuary 委任精算师
Z]k+dJ[- appointed auditor 委任核数师；委任审计师
d^ G5Pq appointed trustee 委任的受托人
iYl{V']A appointer 委任人
(lLCAmK 5? apportioned pro rata 按比例分摊
j)lgF: apportionment 分配；分摊
>5bd !b, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
eS; W> d apportionment formula 分摊方程式
1l+j^Dt'[ apportionment of estate duty 遗产税的分摊
1fcyGZ q appraisal 估价；评估
b)+;@wa~ appreciable growth 可观增长
W4rh7e4 appreciable impact 显着影响
Nq ZR*/BOz appreciable increase 可观增长
oU)HxV appreciation 增值；升值
XO"BEj<x appreciation against other currencies 相对其他货币升值
ziG]BZ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~MZ.988:< appreciation tax 增值税
rtk1 8U- appropriation 拨款；拨用；拨付
j(`V& S appropriation account 拨款帐目
ZN-5W|' O Appropriation Bill 拨款法案
Yf[GpS ej appropriation-in-aid system 补助拨款办法
IjrjLp[z$ approved assets 核准资产
V>B*_J,z. approved basket stock 认可一篮子证券
#brV{dHV, approved budget 核准预算
%^<A` Q_ approved charitable donation 认可慈善捐款
S0mF %" approved charitable institution 认可慈善机构
@+ ^5z e\ approved currency 核准货币；认可货币
a+p_47 xa approved estimates 核准预算
U?yKw H^{ approved estimates of expenditure 核准开支预算
%|gj4 6 approved overseas insurer 核准海外保险人
]?j[P=\ approved overseas trust company 核准海外信托公司
=y1/V'2E approved pooled investment fund 核准汇集投资基金
Y )9] I6n7 approved provident fund scheme 认可公积金计划
`yWWX .` approved provision 核准拨款
^*+-0b;[G approved redeemable share 核准可赎回股份
Tp
fC approved regional stock 认可地区性证券
7Hp~:i30 approved retirement scheme 认可退休金计划
,?> :Cdz4 approved subordinated loan 核准附属贷款
P] 9-+ arbitrage 套戥；套汇；套利
l@nG?l # arbitrageur 套戥者；套汇者
7|$
H}$ arbitrary amount 临时款项
x\!Uk! fM arrangement 措施；安排；协定
7s'r3}B` arrears 欠款
6>; dJV arrears of pay 欠付薪酬
x2 m
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*XSHzoT* articles of association 组织章程；组织细则；组织章程细则
G ~|Z (}H Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
D4W^{/S ascertainment of profit 确定利润
4XsKOv "Asia Clear" “亚洲结算系统”
2Uq4PCx! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
2= ZZR8v Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
T0Zv . Asian Development Fund [ADF] 亚洲发展基金
]WP[hF Asian dollar bond 亚洲美元债券
DeL7sU Asian dollar market 亚洲美元市场
E/N*n!sV Asian dollar rate 亚洲美元利率
U0t~H{-H Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
qra5&Fvb Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
c!}f \ ]D asked price 沽盘；喊价；索价；卖方报价
R'{BkC}. assessable income 应评税入息
$ h< l assessable loss 应评税亏损
x1nqhSaD assessable profit 应评税利润
c=A)_ZFg assessable value 应评税值
T<=]Vg)^r" assessed profit 估定利润
*O@uF4+!1 assessed value 经评估价值
~R\Z&oQ assessment 评税；评定；估价；评税单
Q )b*;
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iv]*HE assessment of additional tax 补加税评税
*C n `pfO assessment of performance 业绩评估；实绩评价
jM DG Assessor 评税主任
wa}\bNKQk asset price bubbles 资产价格泡沫
6K zdWT asset-backed securities 具资产保证的证券
2t7Hu)V assets accretion 资产增值
"lJ [H=\ assets and liabilities 资产与负债
)./'`Mx? assets betterment statement 资产递增表；资产改进表
@ I$; assets lending 实物放款；有抵押贷款
v5!G/TZ1 assets of the company passing on the death 死者去世时转移的公司资产
KZ}F1Mr assets pledged as security for liabilities 用作负债抵押的资产
<!M ab} assets portfolio 资产投资组合
%T :7I[f assets price 资产价格
}v?_.MtS assets quality 资产质素
G~;h D-D~. assets realization 资产变现
r]+N(&q assets refinancing arrangement 资产再集资安排
4,pS C assets securitization 资产证券化
7ZVW7%,zF assets situated outside Hong Kong 在香港以外地方的资产
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fYCc assets stripping 削减资产；拆卖资产
V`MV_zA2 assets value 资产值
#aV2+ `d assignee 承让人
s=xJcLA assignment 转让；转让书；转让契
4 9zOhG
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nQW`X=Ku assignment of letters patent and trade mark 专利证书及商标转让
M&5;Qeoiv assignment of property 物业转让；物业转让书
y8.(fil NB assignment right 转让权
zxt& o T0Q assignor 转让人
|2eF~tJqc associate 有联系的人；有关连人士；相联者；合伙人；联系人
Ie%twc Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/K./k!'z associate member 附属会员
,wvzY7% associated body corporate 相联法人团体
8+7=yN( associated company 相联公司；联属公司
fm%1 vM$[J associated corporation 相联法团
Cyw
cJ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
u LX V, 公认会计师公会〔英国〕
k TLA["<m Association of Futures Exchange Brokers 香港期货经纪协会
!z.C}n5F Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
}4n?k'_s? association of underwriters 承保人组织
>^Zyls assumption of control 接管
)~X*&(7RR} assurance 担保；保险；转易；转易书
O]Mz1 ev| assurance of interest 权益的转易
4&c7^ 4w~ at 19XX price 按一九ＸＸ年价格计算
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@( at a discount 按赔价计算；按贴水价格计算；打折扣
-UM5&R+o at a premium 按溢价计算；按升水价格计算
@9!,] n at call 通知付款；按通知
!MiH^wP at constant market price 按固定市价计算
V\V:uo(C at constant price 按固定价格计算
] EzX$T at cost 按成本计算
mfNYN4Um6 at current market price 按当时市价计算；按现时市价计算
*?#t (Y[ at current price 按当时价格计算；按现时价格计算
,^_aqH at factor cost 按要素成本计算；按生产要素成本计算
p|D-ez8 at money-of-the-day price 按付款当日价格计算
`j u r`^S| at or better 按指定或较佳价位〔买卖指令〕
gTp){ at par 按面值计算；平价
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3 #zw Y at the close 按收市盘
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uuj$ at the opening 按开市盘
?kvkdHEO_ attestation 见证；见证条款
?OU+)kgzh at-the-money option 平价期权
!%x=o& attorney 受权人；受托代表人
Z ~-A*{u? attornment 新拥有人承认书
&@dW d attributable profit 可归属利润
&x(^=sTHI attributable share value 可归属股份价值
]qJ6#sAw75 Auckland Stock Exchange 奥克兰证券交易所
(!nhU auction 拍卖
XVfp* ` auctioneer 拍卖商
?V}AwLX} audit 审计；核数
^'|\8 Audit Commission 审计署
Mp V6Vbp Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(]yOd/ru/C 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〕
*1L;%u| [ audit review 帐目审查
k-( hJ}N Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
l|[8'*]r! audited account 审计帐目；经审计的帐目
2 HNH@K audited annual account 经审计的周年帐目
$z9z'^HqO audited balance sheet 经审计的资产负债表
a?IL6$z auditor 核数师；核数主任；审计师
Bpjwc<U auditor's certificate 核数师证明书；审计师证明书
J @{yWgLg auditor's report 核数师报告；审计师报告
q >9F2 1 W Aussie bond 澳元债券
[p +h b austerity budget 紧缩预算
XMM@EN Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
jF'az l T Australia All Ordinaries Index 澳洲所有普通股票指数
{GS7J Australian Dollar [AUD] 澳元
` NC{+A Australian Options Market 澳大利亚期权市场
p[QF3)9F Australian Securities Commission 澳洲证券事务监察委员会
su`] l"[,] Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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~R sdm Australian Stock Exchange 澳大利亚证券交易所
ql%>)k /x Austrian Schilling [ATS] 奥地利先令
&pZU e `3 authentication 认证；鉴证
uW&P1 'X authority to purchase 委托购买证；委购书
?D#]g[6 authorization 认可；核准；授权；授权书
SR#%gR_SC authorization by direction 指示授权
Xf.w( - authorization by instruction 指令授权
KB,!s7A authorization by warrant 令状授权
]3iu-~ authorization of unit trust 单位信托的认可
|4i,Vkfhe authorized agent 指定代理人
$ V"~\h8 authorized capital 法定资本
sa~.qmqu authorized clerk 出市员
LDL#*g authorized dealer 认可交易商
'\:?FQ
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/hue]ZaQq authorized fund 认可基金
*R*Tmo" authorized fund house 获授权的基金公司；认可基金公司
K%<Z"2!+ authorized institution 认可机构
?Rl?Pp=> authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
%a X<p{EY authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:8;8-c authorized insurer 获授权保险人；获认可承保人
a#=GL B_P( authorized investment 特准投资项目
f 8E
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GU authorized person 获授权人
u OEFb authorized representative 获授权代表
Q:]F* p2 authorized share capital 法定股本
1anV!&a<K( automated quotation system 自动报价系统
{Ex0mw)T Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
n >X 自动交易系统〔香港期货交易所有限公司〕
_4z>I/R>Z automatic adjustment mechanism 自动调整机制
K<b -|t9f automatic adjustment system 自动调整系统
z xCxGT\; Automatic Clearing House 自动票据交换所
'}c0:,5 automatic exchange rates accumulation system 自动化汇率累集系统
t_YiF%}s&# Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
3\FiQ/? automatic teller machine [ATM] 自动柜员机
I\sCH autopay 自动转帐
(r,RwWYm available assets 可用资产
#jV6w=I available fiscal reserve 现存财政储备
M i\f?
available profit 可用利润
S 8" h9| Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
S<Q6b_D average 平均；平均数；海损
>P5 EW!d average basic salary 平均基本薪金
Dyp'a average consumer expenditure 平均消费开支；一般消费开支
-aGv#!aIl average cost 平均成本
FXFQ@q*}v average cost of land production 增辟土地平均成本
EkV v average daily turnover 平均每日成交额
nX>k}&^L average daily wage rate 平均每日工资率
/Mf45U< average expenditure pattern 平均开支模式
K}O~tff average growth rate 平均增长率
^!|BKH8>f% average net fixed assets 固定资产平均净值
WKp Hb:H average of relatives 相对价格平均数
.N] ^g# average price 平均价格
knypSgk_ average propensity to consume 平均消费倾向；一般消费倾向
K:P gkc average propensity to save 平均储蓄倾向；一般储蓄倾向
bTKzwNx average rate 平均率
'< m[ average revenue 平均收入；平均收益
9Dd/ g7 average stock 平均库存；平均存货
Y( /VW&K&: average yearly rent 平均年租
(~{7 e/)r avoidance of double taxation 避免双重课税
`c{i + avoidance of tax 避税
