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u{=h%d/ A share Ａ股；甲类股份
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Vy abatement of tax 减税；减扣免税额
yc]_ ?S>9 ABN AMRO Bank N.V. 荷兰银行
"4WnDd 5" above-the-line expenditure 线上项目支出；经常预算支出
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9 above-the-line receipt 线上项目收入；经常预算收入
Jxe 5y3*
( ABSA Asia Limited 南非联合亚洲有限公司
#y#TEw, absolute change 绝对数值变更
X1P1
$RdkR absolute expenditure 实际开支
4.,|vtp absolute guideline figure 绝对准则数字
^kcuRJ0*$ absolute interest 绝对权益
8i;drvf absolute order of discharge 绝对破产解除令
{ST8'hY absolute profit margin 绝对利润幅度
ZMMx)}hS absolute value 实值；绝对值
ec#`9w$ absolutely vested interest 绝对既得权益
gh[q*%# absorbed cost 已吸收成本；已分摊成本
3O*iv{-& absorption 吸收；分摊；合并
*>qc 6d@' absorption rate 吸收率；摊配率；分摊率
P]^8Enp ACB Finance Limited 亚洲商业财务有限公司
lGp:rw` acceptable form of reciprocity 合理的互惠条件
{~51h}>b# acceptable rate 适当利率；适当汇率
L' 'VBY"? acceptance agreement 承兑协议
-eV*I >G acceptance for honour 参加承兑
,^mEi acceptor 承兑人；接受人；受票人
y~]D402Cx acceptor for honour 参加承兑人
zF FYl7] accident insurance 意外保险
*^ ] Accident Insurance Association of Hong Kong 香港意外保险公会
P]}:E+E<.I accident insurance scheme 意外保险计划
y'2w*? accident year basis 意外年度基准
@6DKw;Q accommodation 通融；贷款
rC|nE =i accommodation bill 通融票据；空头票据
,V]FAIJ accommodation party 汇票代发人
+|S)Mm8- account balance 帐户余额；帐户结余
J_ &cI%. account book 帐簿
K%%Ow account collected in advance 预收款项
>#r0k|3J^J account current book 往来帐簿
)ZLj2H < account of after-acquired property 事后取得的财产报告
_+)OL- account of defaulter 拖欠帐目
<w~$S0_ account payable 应付帐款
#gWok'ZcR account payee only [A/C payee only] 只可转帐；存入收款人帐户
0hkYexX73 account receivable 应收帐款
/-lW$.+{? account receivable report 应收帐款报表
2.);OFk + account statement 结单；帐单；会计财务报表
@/As|) account title 帐户名称；会计科目
LQ Ux } accountant's report 会计师报告
}3Ke Accountant's Report Rules 会计师报告规则
8TH;6-RT accounting and auditing procedure 会计与审计程序；会计与核数程序
T<nK/lp1t Accounting Arrangements 《会计安排》
f9_Pn'"I accounting basis 会计基础
e]!`94f accounting by Official Receiver 破产管理署署长呈交的帐目
!7]^QdBLY Accounting Circular 《会计通告》
?t\GHQ$$? accounting class 会计类别
7w5l[a/ accounting date 记帐日期；会计结算日期
/P[u vO accounting for money 款项核算
+ rN# Accounting Officer 会计主任
\C;Yn6PK0 accounting period 会计报告期；会计期
L*Ffic accounting policy 会计政策；会计方针
>W/m Rv& accounting practice 会计惯例
j1Sjw6}GCH accounting principle 会计准则
w"M!* *bP accounting record 会计记录
4M>]0%3.D accounting report 会计报告
mrsN@(X0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3\ )bg
R: Accounting Society of China 中国会计学会
%|/\Qu accounting statement 会计报表
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accounting system 会计制度；会计系统
:& $v.# accounting transaction 会计事项；帐务交易
I`@>v%0 accounting treatment 会计处理
H_Hr=_8}- accounting year 会计年度
}|=Fnyj accretion 增值；添加
K43` $ accrual 应计项目；应累算数目
S9b=?? M) accrual basis 应计制；权责发生制
rwwyYIlEg accrual basis accounting 应计制会计；权责发生制会计
'R$/Qt; uA accrue 应累算；应计
5A %TpJ accrued benefit 应累算利益
k+@ :+ RL accrued charges 应计费用
g:c?%J accrued cumulative preference share dividend 应累算的累积优先股股息
9y gNJX'~ accrued expenses 应累算费用
/NPx9cLW^ accrued interest payable 应付利息；应计未付利息
ZW;Re5?DJ accrued interest receivable 应收利息；应计未收利息
M!VW/vdywL accrued right 累算权益
<dS I"C< accruing profit 应累算的利润
ij?]fXf:)y accumulated fiscal reserve 累积财政储备
Q R dtr accumulated profit 累积利润；滚存溢利
z:Ru` accumulated reserve 累积储备
~ :C`e4 accumulation of surplus income 累积收益盈余
8&x&Ou$("V acquired assets 既得资产
SZxnYVY acquisition 收购；购置；取得
HsG3s? * acquisition cost 购置成本
V+})$m *> acquisition expenses 购置费用
LsMq&a-j2 acquisition of 100% interest 收购全部股权
WT 5 2 acquisition of control 取得控制权
'UCClj;?K acquisition of fixed assets 购置固定资产
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acquisition of shell “买壳”
&u2m6 r>W acquisition price 收购价
r5lPO*?Df act of God 天灾
Fkqw #s(T acting partner 执事合伙人
c;
1 f$$>b active market 买卖活跃的市场；交投畅旺的市场；旺市
z+_d* \ active partner 积极参与的合伙人
[w FK!? active trading 交投活跃
_lH:%E* actual circulation 实际流通
@%MGLR{pH actual cost 实际成本
qssK 0!- actual expenditure 实际开支；实际支出
^|h.B$_F, actual income 实际入息；实际收入；实际收益
n;.); actual market 现货市场
4Dd]:2|D actual price 现货价；实际价格
/GNm>NSK actual profit 实际利润
O+DYh=m*p actual quotation 实盘；实际价位；实际报价
T!&VT; actual year basis 按实际年度计算
d<cQYI4V actuals 实货
1NN#-U actuarial investigation 精算调查
oBPm^ob4 actuarial principle 精算原则
>T14
J'\ actuarial report 精算师报告
y]k{u\2A Actuarial Society of Hong Kong 香港精算学会
,}^;q58 actuarial valuation 精算师估值
_4lKd` actuary 精算师
1q*=4O
ad referendum agreement 暂定协议；有待覆核的协定
D|C!KF ( ad valorem duty 从价税；按值征税
)h%tEY$AJ ad valorem duty system 从价税制
Lp{uA4:=K ad valorem fee 从价费
b u/GaE~ ad valorem tariff 从价关税
)E e`1 1 additional allowance 额外免税额
=@; \9j additional amount for unexpired risk 未过期风险的额外款额
@# p{, L additional assessable profit 补加应评税利润
c5eimA%` additional assessment 补加评税
Fe 7 8YDx? additional commitment 额外承担
uH} }z ! additional commitment vote 额外承担拨款
c` ) [- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
k#5Qwx u` additional dependent parent allowance 供养父母额外免税额
&x[V<Gq additional provision 额外拨款
:{#w-oC>6P additional stamp duty 附加印花税
9$R}GK additional tax 补加税罚款；补加税款
)*BG-nM u Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
jpiBHi]5+ adjudged bankrupt 被裁定破产
EBUCG"e adjudicated bankrupt 裁定破产人
FbD9G6h5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
lxLEYDGFS adjudication of bankruptcy 裁定破产；宣告破产
R {Me~L? adjudication of insolvency 裁定无力偿还债务
ML1/1GK*i+ adjusted actual 经调整的实数；调整后的实数
R8,
g^N adjusted current assets 经调整的流动资产；调整后的流动资产
cEPqcy
* adjusted figure 经调整的数字；调整后的数额
2B=BRVtSs adjusted liabilities 经调整的负债；调整后的负债
QyEoWKu; adjusted loss 经调整的亏损；调整后的亏损
pc]( adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
`jGG^w3 adjusted profit 经调整的利润；调整后的利润
l4E0/ F adjusted surplus 经调整的盈余额；调整后的盈余额
b5%T)hn= adjusted value 经调整的价值；调整后的价值
Z~g7^,-t adjustment 调整；修订；理算〔保险〕
a7fn{VU8 adjustment centre 调剂中心
_$gP -J adjustment lag 调整过程的时间差距；调整时差
S1 *xM adjustment mechanism 调整机制
5mI}IS|@ adjustment of loss 亏损调整
M+M\3U adjustment process 调整过程；调整程序
0 SDyE adjustment range 调整幅度
@ql S #( administered exchange rate 受管制汇率
HUGhz Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
" ,45p@ administration expenses 行政费用
]M&KUgz administration fee 手续费；行政费
I^gLiLUN*6 administration in bankruptcy 破产管理
K|wB0TiXP administration order 遗产管理令
OGnuBK administrator 管理人；遗产管理人
%Wg8dy| administrator of the estate 遗产管理人
V.kf@ admission of debt 债项承认书
Cfst)[j admission of proof 接纳债权证明
^r
9 advance 放贷款项；垫付款项；预支款项；预付款项
EUuk%<q7C( advance account 暂支帐目；预付款帐户
WQltUaF advance compensation 预付补偿金
ggzcANCD< advance from shareholder 股东垫款
AKUmh advance pending reimbursement 预支以待日后付还
c" S{5xh0& advanced economy 先进经济体系
ZcrFzi advancement 预付；预付财产
3m/XT"D advances warrant 垫款令
/,^AG2]( f advancing 贷出
k :`yxxYIh adverse balance 逆差
.QM>^(o$Z adverse exchange 逆汇
}m.45n/ advertisement addressed to shareholders 在报章刊登的致股东通告
Gs NZr=;C advice for collection 托收通知书
.vtV2lq advice of drawing 提款通知书；汇票通知书
Uf\U~ wM< advice of payment 付款通知
$x q$ Advisory Committee [Securities and Futures Commission]
9at_F'> R 谘询委员会〔证券及期货事务监察委员会〕
%2`.*]L Advisory Committee on Diversification 经济多元化谘询委员会
t``q_!s}F affidavit 誓章；遗产申报誓章
"VQ7Y`,+ affidavit of no receipt 述明无收款的誓章
@`:z$ 52 affiliate 联号；联营公司；附属公司
7SJtW`~ affiliated company 附属公司；联号；联营公司
3|1v )E affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Qis/'9a affordability 负担能力
1c*Xm MB African Development Bank [AfDB] 非洲开发银行
N| after-acquired property 事后取得的财产
@*5(KIeeC> after-hours dealing 市后交易
/NFm6AA] after-tax profit 税后盈利；税后利润；税后溢利
!,JV<( 7k agency agreement 代理协议
HV8=b"D" agency expenses 代理机构的开支
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agency fee 代理费
PI$K+}E Agency Law 《代理法》
~y8KQ-1n" agent 代理人；承销人
Na$[nv8qh agent of company 公司代理人
h%>yErs agent's fee 代理人费；经纪费
(cm8x aggregate 总计；总数；总体数字
)cB O_
aggregate amount 总款额；总额
lWk/vj<5 aggregate assets and liabilities 总体资产与负债
'DtC= aggregate at constant price 按固定价格计算的总体数字
9 kLA57 aggregate demand 总需求
}<=_&n aggregate gross position 总持仓量
"<yJ<lS&> aggregate limit 总限额
klx28/] aggregate of salaries tax 合计薪俸税
P?j ;&@$^e aggregate performance 总体表现；总体业绩
Y aAOP'p aggregate supply 总体供应
Ew*SA aggregate surplus 总盈余
irKM?#h aggregate total 整体总额
9qX)FB@'i; aggregate value 总值；合计价值
XW q@47FR aggregated basis 合计基准
j4}Q aggregated net chargeable income 合计应课税入息实额
V5bB$tL}3 aggregation 合并计算；合计；总和
LHd9q ^D aggregation of incomes of husband and wife 夫妇入息合并计算
x^)W}p" aggregation of property 财产的总和
o'|B|oZ agio 差价；贴水
a<l DT _2b 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》
7&vDx=W Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:r}C&3 《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》
)H[Pz.'ah0 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
O#x=iZI 《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》
OzUo}QN Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
D7v_ < 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^D A<=C-[! agreement for a settlement 授产协议
&ZI-#(P agreement for assignment 转让协议
jAy 0k
agreement for sale 售卖协议；买卖协议
QeG3X+ agreement for sale and purchase 买卖协议
,d$D0w agreement for the payment of interest 支付利息协议
#.@- ng6C agreement for the repayment of money 还款协议
o8u;2gZx agreement of reinsurance 再保险协议
X \qG
WpN% Agricultural Bank of China 中国农业银行
8 Cw3b\ne air passenger departure tax 飞机乘客离境税
Tx|y!uHh Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}mOo= )C! airport tax 机场税
gvoYyO#cm alcohol duty 酒精税
`zsooA
Gt alienation 让与；让渡；转让
eR:C?v alimony 生活费；赡养费
W7"UhM All Ordinaries Index [AOI] 所有普通股指数
)w,<XJhg` all risks 全险；综合险
p;. M . All Sales Record for Stock Market 《股票市场成交报告》
0n*D](/NK Allied Capital Resources Limited 新联财务有限公司
lwm
9gka all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Y |9 allocation letter 拨款信件
0?O$->t allocation of fund 分配款项；预留款项
b!`{fwV allocation of profit 利润分配；溢利分配
Cm;M;
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& 6nLnMF8x allotment 分配；配股
nfksi``Vq allotment notice 股份配售通知；配股通知
t
{H{xd allotment of shares 股份分配
a6\`r ^ @ allowable 可获宽免；免税的
eD!mR3Ai@D allowable business loss 可扣除的营业亏损
5K w?# allowable expenses 可扣税的支出
|G/W S0 allowance 免税额；津贴；备抵；准备金
2ae"Sd!-2 allowance for debts 债项的免税额
< "{VVy K allowance for depreciation by wear and tear 耗损折旧免税额
}mpFo 2 allowance for funeral expenses 殡殓费的免税额
BRXDE7vw allowance for inflation 为通货膨胀而预留的款项；通胀准备金
d:=Z<Y?d/ allowance for repairs and outgoings 修葺及支出方面的免税额
ew<_2 Xy"< allowance to debtor 给债务人的津贴
cc 0T b alteration of capital 资本更改
L5r02VzbD alternate trustee 候补受托人
NiD_ v amalgamation 合并
63/a 0Yn ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
_fS4a134R ambit of charges 征税范围；收费范围
-`UOqjb]3 amended valuation 经修订的估值
*U +<Hv`C American Commodities Exchange 美国商品交易所
2d&] V]:R* American Express Bank Limited 美国运通银行
V&7NN= American Stock Exchange 美国证券交易所
0X5b32 amortization 摊销
8J:=@X^} amount due from banks 存放银行同业的款项
DMlr%)@ { amount due from banks abroad 存放海外银行同业的款项
Vllx v6/_ amount due from holding companies 控股公司欠款
Zxh<pd25Y amount due from local banks 存放本港银行同业的款项
%F\.1\&eE amount due to banks 银行同业的存款
7[ I +1 amount due to banks abroad 海外银行同业的存款
2"_5Yyb amount due to holding companies 控股公司存款
*Sps^Wl amount due to local banks 本港银行同业的存款
h
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@6 amount due to outport banks 外埠银行同业的存款
zI4d|P amount for note issue 发行纸币的款额
9 !$&1|,* amount of bond 担保契据的款额
~ BMUea( amount of consideration 代价款额
8.Ufw.
5 amount of contribution 供款数额
AG><5 } amount of indebtedness 负债款额
2D /bMq amount of principal of the loan 贷款本金额
Xyjd7 " amount of rates chargeable 应征差饷数额
-kHJH><j amount of share capital 股本额
_=}.Sg5Q amount of sums assured 承保款额
g'cVsO)S amount of variation 变动幅度
aW9\h_$ amount of vote 拨款数额
xjD . "q amount payable 应付款额
~O|~M_Z amount receivable 应收款额
z_Hkw3? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
&OA6Zw/A analysis 分析
3)I]bui ancillary risk 附属风险
@saK:z annual account 周年帐目；周年帐目报表；年度决算；年结
@WNqD *)1 annual accounting date 年结日期
~t n$AtK annual allowance 每年免税额；年积金；年度津贴；年津
2MmH O2 annual balance 年度余额
bOSqD[? annual disposable income 每年可动用收入
NF7 annual estimates 周年预算
z/fSs tN annual fee 年费
,&y_^-|d annual general meeting 周年大会
#8zC/u\` = annual growth rate 年增率；每年增长率
(,KzyR=*' annual long-term supplement 长期个案每年补助金
e ?FQ6 ? annual pensionable emolument 可供计算退休金的年薪
oW^>J- annual report 年报
5zh6l+S[ Annual Report on the Consumer Price Index 《消费物价指数年报》
+ s^nT{B@\ annual return 周年报表；周年申报表；每年报税表格
a~?B/
g &_ Annual Return Rules 《周年报表规则》
_]-8gr-T annual review of consumer prices 每年消费物价回顾
HJBGxy w annual roll-forward basis 逐年延展方式
N3N~z1x0h annual salary 年薪
gu:vf/ annual statement 年度报表；年度决算表
F{^\vFp Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Y `d@4*FN$ annuitant 年金受益人
W =;,ls annuity 年金
-xbs '[ annuity contract 年金合约
c Q'x]u_ annuity on human life 人寿年金
3iUJ!gK antecedent debt 先前的债项
:s \zk^h? ante-dated cheque 倒填日期支票
~!=Am:-wr anticipated expenditure 预期开支
hQ(^;QcSu anticipated net profit 预期纯利
$B7c\MR
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1rs. anti-inflation measure 反通货膨胀措施
`Ns Q&G anti-inflationary stance 反通货膨胀立场
!&:Cp_ apparent deficit 表面赤字
? 8/r= apparent financial solvency 表面偿债能力
zliMG=6 apparent partner 表面合伙人
}zxf~4 1 application for personal assessment 个人入息课税申请书
u80C>s Q application of fund 资金应用
&*Xrh7 K2e application to release as liquidator and to destruct the books of accounts and documents
d2d8,Vg 申请免除清盘人职务及毁灭帐簿与文件
& n6L;y- appointed actuary 委任精算师
||fw!8E appointed auditor 委任核数师；委任审计师
9HEqB0|ZRu appointed trustee 委任的受托人
ycSGv4
) appointer 委任人
Ijap%l1I apportioned pro rata 按比例分摊
fj/L)i apportionment 分配；分摊
@3 $ I Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
JZ+6)R apportionment formula 分摊方程式
Vr Lp5?Bh apportionment of estate duty 遗产税的分摊
zA}J VB appraisal 估价；评估
v*0J6< appreciable growth 可观增长
QmSMDWkh appreciable impact 显着影响
egBk7@Ko appreciable increase 可观增长
]uF7HX7F appreciation 增值；升值
^/$dSXKF appreciation against other currencies 相对其他货币升值
Y652&{>q
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ITg:OOQ appreciation tax 增值税
, A $IFE appropriation 拨款；拨用；拨付
(F 9P1I q appropriation account 拨款帐目
rsa_)iBC Appropriation Bill 拨款法案
U;IGV~oT appropriation-in-aid system 补助拨款办法
$MGKG Wx@E approved assets 核准资产
,X1 M!' approved basket stock 认可一篮子证券
|&xaV-b9W approved budget 核准预算
|vm-(HY! approved charitable donation 认可慈善捐款
jSM`bE+" approved charitable institution 认可慈善机构
OI*ltba? approved currency 核准货币；认可货币
Ly3!0P.< approved estimates 核准预算
d}tmZ *q approved estimates of expenditure 核准开支预算
4n@> g W approved overseas insurer 核准海外保险人
uD? RL~M approved overseas trust company 核准海外信托公司
\At ~94 approved pooled investment fund 核准汇集投资基金
.ahY 1CO approved provident fund scheme 认可公积金计划
>N 2kWSa approved provision 核准拨款
^;h\#S[% approved redeemable share 核准可赎回股份
:\'1x approved regional stock 认可地区性证券
3 !8#wn approved retirement scheme 认可退休金计划
(9ZW^flY approved subordinated loan 核准附属贷款
G_5{5Ar arbitrage 套戥；套汇；套利
Y0kcx pK/ arbitrageur 套戥者；套汇者
}!k?.(hpE arbitrary amount 临时款项
9H;Os:"\| arrangement 措施；安排；协定
}yn%_KQ0 arrears 欠款
gK;dfrU.8Y arrears of pay 欠付薪酬
qoH:_o8ClO arrears of revenue 逾期未收税款；逾期未收的帐项
{ 5D%<Te articles of association 组织章程；组织细则；组织章程细则
aMGh$\Pg Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
fa, :d8 ascertainment of profit 确定利润
,jeHL@>w[ "Asia Clear" “亚洲结算系统”
74:( -vS Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!vRN'/(Vyu Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
gY [G>D= Asian Development Fund [ADF] 亚洲发展基金
TTl9 xs,nO Asian dollar bond 亚洲美元债券
lhJY]tQt/ Asian dollar market 亚洲美元市场
t#_6GL Asian dollar rate 亚洲美元利率
Ws1|idAT Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
EPLHw Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{fDRVnI? asked price 沽盘；喊价；索价；卖方报价
\p( 0H6 assessable income 应评税入息
BeQ'\#q, assessable loss 应评税亏损
B Tj1C assessable profit 应评税利润
H_ 3Wx fO assessable value 应评税值
W`JI/ assessed profit 估定利润
1 oKY7i$ assessed value 经评估价值
&&52ji<3 assessment 评税；评定；估价；评税单
h$$JXf assessment number 评税编号；估价编号
R[6R)#o assessment of additional tax 补加税评税
S
LeA,T assessment of performance 业绩评估；实绩评价
-6uLww=w4 Assessor 评税主任
9<y{: {i asset price bubbles 资产价格泡沫
l l*g *zt3 asset-backed securities 具资产保证的证券
+PWm=;tcC assets accretion 资产增值
:|S[i(' assets and liabilities 资产与负债
j DEym&- assets betterment statement 资产递增表；资产改进表
Z L0k assets lending 实物放款；有抵押贷款
^_3 $f assets of the company passing on the death 死者去世时转移的公司资产
0 YL*)=pD, assets pledged as security for liabilities 用作负债抵押的资产
lul assets portfolio 资产投资组合
|oSt%l Q1 assets price 资产价格
A{B $$ 7% assets quality 资产质素
e 2N F. assets realization 资产变现
Fw ( assets refinancing arrangement 资产再集资安排
eYoc(bG(+ assets securitization 资产证券化
0vDvp`ie#4 assets situated outside Hong Kong 在香港以外地方的资产
!BrZTo assets stripping 削减资产；拆卖资产
g8&& W_BI assets value 资产值
\24'iYtqW assignee 承让人
}id)~h_@ assignment 转让；转让书；转让契
I]5){Q" S assignment of interest 权益转让
IcQpb F0 assignment of letters patent and trade mark 专利证书及商标转让
6tP!( assignment of property 物业转让；物业转让书
i$3#/*Y7_L assignment right 转让权
|5FEsts[
assignor 转让人
*gGw/jA/ associate 有联系的人；有关连人士；相联者；合伙人；联系人
yB *aG Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
N; P/ $ associate member 附属会员
jt323hHth associated body corporate 相联法人团体
rVs CJuxI associated company 相联公司；联属公司
$^i r3f+ associated corporation 相联法团
imwn)]L R Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}3XjP55 公认会计师公会〔英国〕
:4X,5X7tW= Association of Futures Exchange Brokers 香港期货经纪协会
wRwx((eb Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ho~WD' i association of underwriters 承保人组织
L{&1w assumption of control 接管
gM q; assurance 担保；保险；转易；转易书
,g?M[(wtc assurance of interest 权益的转易
0e ]J2> at 19XX price 按一九ＸＸ年价格计算
}V.fY3J- at a discount 按赔价计算；按贴水价格计算；打折扣
yJqDB$0 at a premium 按溢价计算；按升水价格计算
h<?I?ZR0$ at call 通知付款；按通知
F{7
BY~d at constant market price 按固定市价计算
R*LPwJuv at constant price 按固定价格计算
Ebi~gGo at cost 按成本计算
o!y<:CGL at current market price 按当时市价计算；按现时市价计算
#&S<{ 75A at current price 按当时价格计算；按现时价格计算
B}p.fE at factor cost 按要素成本计算；按生产要素成本计算
"].TKF#yg at money-of-the-day price 按付款当日价格计算
j9 RpYz at or better 按指定或较佳价位〔买卖指令〕
"4smW>f:% at par 按面值计算；平价
e 1bV& at sight 见票即付
e2;=OoB K at the close 按收市盘
l<sWM$ez at the opening 按开市盘
\B/( H)Cd* attestation 见证；见证条款
(lYC2i_b# at-the-money option 平价期权
l`0JL7 attorney 受权人；受托代表人
> 2mY% attornment 新拥有人承认书
YWi Y[ attributable profit 可归属利润
CSm(yB{|pC attributable share value 可归属股份价值
\4 t;{_ Auckland Stock Exchange 奥克兰证券交易所
JL:B4 f%}B auction 拍卖
yFFNzw{ auctioneer 拍卖商
T%}x%9VO7 audit 审计；核数
/ dX,]OFm Audit Commission 审计署
Ja\B%f Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.fhfO @ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
+`m0i1uI3 audit review 帐目审查
u |$GOSD Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
!a'{ gw audited account 审计帐目；经审计的帐目
\4*i;a.kU audited annual account 经审计的周年帐目
ke +\Z>BWN audited balance sheet 经审计的资产负债表
)In;nc auditor 核数师；核数主任；审计师
.J5or auditor's certificate 核数师证明书；审计师证明书
NH 1|_2 auditor's report 核数师报告；审计师报告
n=!5ha%#N Aussie bond 澳元债券
)s 1
Ei 9J austerity budget 紧缩预算
c1f`?i} . Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Uf[Gs/!NV Australia All Ordinaries Index 澳洲所有普通股票指数
#?\|)y4i Australian Dollar [AUD] 澳元
W$" >\A0% Australian Options Market 澳大利亚期权市场
! $o9:[B Australian Securities Commission 澳洲证券事务监察委员会
E/ku VZX Australian Society of Certified Practising Accountants 澳洲执业会计师公会
j z&= 8 Australian Stock Exchange 澳大利亚证券交易所
&hh xp1B Austrian Schilling [ATS] 奥地利先令
FW<YN; authentication 认证；鉴证
Gh'{ O/F4* authority to purchase 委托购买证；委购书
:J5CmU $ authorization 认可；核准；授权；授权书
wLQM]$O authorization by direction 指示授权
(%M:=zm authorization by instruction 指令授权
9 & Od7Cn
authorization by warrant 令状授权
_8z authorization of unit trust 单位信托的认可
*O Kve authorized agent 指定代理人
= &U7:u authorized capital 法定资本
N9 f; X{ authorized clerk 出市员
k1FG$1. authorized dealer 认可交易商
P(zquKm authorized financial institution 认可财务机构
B"RZ px authorized fund 认可基金
iF+50d authorized fund house 获授权的基金公司；认可基金公司
1
7hXg"B authorized institution 认可机构
r3Ih]|FK# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ve=1y) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{y:+rh& authorized insurer 获授权保险人；获认可承保人
)jRaQ~Sm authorized investment 特准投资项目
SY2((!n._ authorized person 获授权人
R&}{_1dj8 authorized representative 获授权代表
Z:MU5(Te authorized share capital 法定股本
=(5}0}j automated quotation system 自动报价系统
gJ Z9XLPC Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
v|>'m#Ln2 自动交易系统〔香港期货交易所有限公司〕
v[?eL0Z automatic adjustment mechanism 自动调整机制
;|K(6) automatic adjustment system 自动调整系统
H*dQT y, Automatic Clearing House 自动票据交换所
%5bN@X D automatic exchange rates accumulation system 自动化汇率累集系统
Tq >?.bq9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
zhde1JE automatic teller machine [ATM] 自动柜员机
IAn/ ?3a~ autopay 自动转帐
( (_v>{ available assets 可用资产
;0++) :30V available fiscal reserve 现存财政储备
;,Ll OR available profit 可用利润
K fNR)
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
s^AZ)k~J( average 平均；平均数；海损
3 s Ge#s% average basic salary 平均基本薪金
}Rq- IRa' average consumer expenditure 平均消费开支；一般消费开支
i+.b R.WO average cost 平均成本
,b8B)VZ? average cost of land production 增辟土地平均成本
b;sjw5 cm_ average daily turnover 平均每日成交额
v~HfA)#JK average daily wage rate 平均每日工资率
-U_<: average expenditure pattern 平均开支模式
} )r[q sv average growth rate 平均增长率
^ )/oDyO average net fixed assets 固定资产平均净值
)c<5:c average of relatives 相对价格平均数
{mV,bg,}~ average price 平均价格
v~>4c<eG
average propensity to consume 平均消费倾向；一般消费倾向
0IjQq I average propensity to save 平均储蓄倾向；一般储蓄倾向
;-65~i0Iu average rate 平均率
X<" W@ average revenue 平均收入；平均收益
niN$!k+Jr average stock 平均库存；平均存货
?en%m|}0 average yearly rent 平均年租
+hS}msu' avoidance of double taxation 避免双重课税
9Q%Fel. avoidance of tax 避税
