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gep;{G} A share Ａ股；甲类股份
E"\/ M abatement of tax 减税；减扣免税额
~Xr=4V :a+ ABN AMRO Bank N.V. 荷兰银行
:WC2Ax7$2 above-the-line expenditure 线上项目支出；经常预算支出
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R|JC1f8P5 ABSA Asia Limited 南非联合亚洲有限公司
`id 9j absolute change 绝对数值变更
mCRt8 rY; absolute expenditure 实际开支
?m![Pg % absolute guideline figure 绝对准则数字
PxF <\pu& absolute interest 绝对权益
U !T~!C^ absolute order of discharge 绝对破产解除令
WJ)z6m] absolute profit margin 绝对利润幅度
w'L\?pI absolute value 实值；绝对值
~L]|?d" absolutely vested interest 绝对既得权益
|].pDwg t absorbed cost 已吸收成本；已分摊成本
\ Fl+\?~D absorption 吸收；分摊；合并
X(!Cfb8+5 absorption rate 吸收率；摊配率；分摊率
KgV3j]d ACB Finance Limited 亚洲商业财务有限公司
u,F nAh?" acceptable form of reciprocity 合理的互惠条件
2*rH?dz8E acceptable rate 适当利率；适当汇率
>O1[:%Z1 acceptance agreement 承兑协议
g$n7CXoT acceptance for honour 参加承兑
I6~pV@h^= acceptor 承兑人；接受人；受票人
2<l i7c59 acceptor for honour 参加承兑人
@HT% n accident insurance 意外保险
{- ZFp Accident Insurance Association of Hong Kong 香港意外保险公会
jN u9KlN accident insurance scheme 意外保险计划
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hA_v accident year basis 意外年度基准
"b?v?V0%C accommodation 通融；贷款
Y_}mYvJW accommodation bill 通融票据；空头票据
uB |Ss accommodation party 汇票代发人
m_hN*v
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$`APHjijN account book 帐簿
d#6`&MR account collected in advance 预收款项
a5 *2h{i account current book 往来帐簿
Y;n Z=9Sw account of after-acquired property 事后取得的财产报告
Z 1zVw Ha_ account of defaulter 拖欠帐目
"~E[)^ANxD account payable 应付帐款
,PlO 8;5] account payee only [A/C payee only] 只可转帐；存入收款人帐户
syk!7zfK account receivable 应收帐款
nv)2!mAh\ account receivable report 应收帐款报表
H&F9J ^rC account statement 结单；帐单；会计财务报表
ag$Vgl account title 帐户名称；会计科目
Z:ni$7<. accountant's report 会计师报告
1[kMOp Accountant's Report Rules 会计师报告规则
-r#X~2tPzD accounting and auditing procedure 会计与审计程序；会计与核数程序
whonDG4WP Accounting Arrangements 《会计安排》
@vpf[j accounting basis 会计基础
HfcL%b%G8 accounting by Official Receiver 破产管理署署长呈交的帐目
CQwL|$)]Y Accounting Circular 《会计通告》
G,TM- l_uw accounting class 会计类别
qe #P?[ accounting date 记帐日期；会计结算日期
17 D"cP accounting for money 款项核算
!) S
?m Accounting Officer 会计主任
~n[ d4qV& accounting period 会计报告期；会计期
x2@U.r"zo accounting policy 会计政策；会计方针
0_k '.5l% accounting practice 会计惯例
&GNxo$CG accounting principle 会计准则
v4?x.I accounting record 会计记录
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$uxJB accounting report 会计报告
Mb"J@5P[4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
aqYa{hXio Accounting Society of China 中国会计学会
fKp#\tCc y accounting statement 会计报表
6`!Fv- accounting system 会计制度；会计系统
9k9_mjLZ accounting transaction 会计事项；帐务交易
c;{Q,"9U accounting treatment 会计处理
yvgrIdEP accounting year 会计年度
)Y]{HQd accretion 增值；添加
UUF ;p2{f accrual 应计项目；应累算数目
ub7z A!% accrual basis 应计制；权责发生制
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s.pGi0W accrual basis accounting 应计制会计；权责发生制会计
[(o7$i29|% accrue 应累算；应计
h\7fp . accrued benefit 应累算利益
~ )qtply accrued charges 应计费用
q ud\ K+ accrued cumulative preference share dividend 应累算的累积优先股股息
GFfq+=se accrued expenses 应累算费用
1J6,]M accrued interest payable 应付利息；应计未付利息
"oWwc
zzO accrued interest receivable 应收利息；应计未收利息
MepuIh accrued right 累算权益
U`, 0]"Qk accruing profit 应累算的利润
FW) x:2BG accumulated fiscal reserve 累积财政储备
m.px>v- accumulated profit 累积利润；滚存溢利
9m|kgY# 4 accumulated reserve 累积储备
p`nPhk,:b accumulation of surplus income 累积收益盈余
;2@BO-3K acquired assets 既得资产
Vm5c+; acquisition 收购；购置；取得
Qd=^S^}( acquisition cost 购置成本
V?Z.\~ acquisition expenses 购置费用
OS4q5;1# acquisition of 100% interest 收购全部股权
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S}Z8 acquisition of control 取得控制权
[~kdPk acquisition of fixed assets 购置固定资产
e?`5>& Up acquisition of shell “买壳”
N-jTc?mT~& acquisition price 收购价
"8 ~:[G# act of God 天灾
Glxuz0] acting partner 执事合伙人
N;Dni#tQ` active market 买卖活跃的市场；交投畅旺的市场；旺市
z ^_*& active partner 积极参与的合伙人
`Q+ (LBP active trading 交投活跃
s"9`s_p`d actual circulation 实际流通
b3S .-W{p. actual cost 实际成本
a\IP12F? actual expenditure 实际开支；实际支出
|fxA|/ s[< actual income 实际入息；实际收入；实际收益
RaWG w actual market 现货市场
lrWV#`6!+ actual price 现货价；实际价格
YFE&r actual profit 实际利润
_$wmI/_J M actual quotation 实盘；实际价位；实际报价
WuPH'4b 5 actual year basis 按实际年度计算
?6L&WB actuals 实货
rEHk w
' actuarial investigation 精算调查
XO-Prs actuarial principle 精算原则
u$ *56y actuarial report 精算师报告
fGw^:,B Actuarial Society of Hong Kong 香港精算学会
B;R.# ^@/ actuarial valuation 精算师估值
=`*O1a actuary 精算师
ZiYm:$CJ ad referendum agreement 暂定协议；有待覆核的协定
"Vw m ad valorem duty 从价税；按值征税
t <T[h2Wd ad valorem duty system 从价税制
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{1e % ad valorem fee 从价费
AjJURn0`,! ad valorem tariff 从价关税
_<=S_ <$2 additional allowance 额外免税额
"jTKSgv+q5 additional amount for unexpired risk 未过期风险的额外款额
nL$x|}XAcj additional assessable profit 补加应评税利润
:ml2.vP additional assessment 补加评税
\Y|~2Ls8tu additional commitment 额外承担
~/ 8M 3k/ additional commitment vote 额外承担拨款
4( Ov1a> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
. !1S[ additional dependent parent allowance 供养父母额外免税额
G2]4n T additional provision 额外拨款
Z|_K6v/c additional stamp duty 附加印花税
#VB')^ d<U additional tax 补加税罚款；补加税款
' " X_B0k Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!(n4|Wd adjudged bankrupt 被裁定破产
/n5F(5< adjudicated bankrupt 裁定破产人
%q!8={ J8 adjudication fee 裁定费；评定印花税额手续费；评估契据费
T[, /5J adjudication of bankruptcy 裁定破产；宣告破产
FP0G]=ME adjudication of insolvency 裁定无力偿还债务
{r> .G7P6 adjusted actual 经调整的实数；调整后的实数
{%VV\qaC adjusted current assets 经调整的流动资产；调整后的流动资产
[zL7Q^~ adjusted figure 经调整的数字；调整后的数额
6ZK sz5:= adjusted liabilities 经调整的负债；调整后的负债
JJltPGT~Oa adjusted loss 经调整的亏损；调整后的亏损
:(a]V"(&Eq 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
e1>aTu@ adjusted profit 经调整的利润；调整后的利润
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iptT(2 adjusted surplus 经调整的盈余额；调整后的盈余额
%V1Z~HC adjusted value 经调整的价值；调整后的价值
P 6 ;'Sza adjustment 调整；修订；理算〔保险〕
Di@GY! adjustment centre 调剂中心
N[<H7_/3 adjustment lag 调整过程的时间差距；调整时差
r'dr9"-{ adjustment mechanism 调整机制
"p/j; 6H adjustment of loss 亏损调整
/,MJq#@K adjustment process 调整过程；调整程序
d~/q"r 1 " adjustment range 调整幅度
JCPUM *g8 administered exchange rate 受管制汇率
#'-Sh7ycW Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
UK$ms~H administration expenses 行政费用
`6[I^qG". administration fee 手续费；行政费
^ K7ic,{ administration in bankruptcy 破产管理
%.<H=!$ administration order 遗产管理令
JOb*-q|y administrator 管理人；遗产管理人
j:}J}P administrator of the estate 遗产管理人
:}h>by= admission of debt 债项承认书
rQOWLg!" admission of proof 接纳债权证明
t~e< z81p advance 放贷款项；垫付款项；预支款项；预付款项
|y h\ advance account 暂支帐目；预付款帐户
xXY.AoO6 advance compensation 预付补偿金
}R)=S_j advance from shareholder 股东垫款
rwniOQe advance pending reimbursement 预支以待日后付还
DNR~_3Aq advanced economy 先进经济体系
1=|7 mehL% advancement 预付；预付财产
{^ m(,K_ advances warrant 垫款令
?_oF :*~\ advancing 贷出
277ASCWLkU adverse balance 逆差
U WZa|I~:J adverse exchange 逆汇
N%7{J advertisement addressed to shareholders 在报章刊登的致股东通告
m6M O W& advice for collection 托收通知书
V~T@6S advice of drawing 提款通知书；汇票通知书
E]J:~H'Er advice of payment 付款通知
R g?1-|Tj Advisory Committee [Securities and Futures Commission]
6vp *9 谘询委员会〔证券及期货事务监察委员会〕
n4R2^gXAw Advisory Committee on Diversification 经济多元化谘询委员会
t4q ej affidavit 誓章；遗产申报誓章
l"{Sm6:;- affidavit of no receipt 述明无收款的誓章
X*g(q0N<S affiliate 联号；联营公司；附属公司
>Jw6l0z affiliated company 附属公司；联号；联营公司
r rnNn' affirmation [estate duty] 非宗教式宣誓〔遗产税〕
u>Rb
?` affordability 负担能力
]N i;w]KE African Development Bank [AfDB] 非洲开发银行
` /"nTB after-acquired property 事后取得的财产
\X F}?*8 after-hours dealing 市后交易
|+:h|UIUQ after-tax profit 税后盈利；税后利润；税后溢利
Z2Z q'3* agency agreement 代理协议
2[B4f7 agency expenses 代理机构的开支
) jCo%P/ agency fee 代理费
d'*]ns Agency Law 《代理法》
TgTnqR@/ agent 代理人；承销人
V $|< agent of company 公司代理人
sow d`I~ agent's fee 代理人费；经纪费
ESg+n(R aggregate 总计；总数；总体数字
?f*Q>3S) aggregate amount 总款额；总额
fa& -. * aggregate assets and liabilities 总体资产与负债
>S1)YKgz aggregate at constant price 按固定价格计算的总体数字
BR v+.(S aggregate demand 总需求
)i>[M"7 aggregate gross position 总持仓量
KQld YA|m aggregate limit 总限额
R8-^RvG aggregate of salaries tax 合计薪俸税
(f_g7B2&y aggregate performance 总体表现；总体业绩
PSRzrv$l aggregate supply 总体供应
!ph" mf$-
aggregate surplus 总盈余
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6Pj, aggregate total 整体总额
2/36dGFH aggregate value 总值；合计价值
0Rz(|jl bS aggregated basis 合计基准
~gI{\iNF/ aggregated net chargeable income 合计应课税入息实额
"o&HE@t aggregation 合并计算；合计；总和
BP qGJ7@ aggregation of incomes of husband and wife 夫妇入息合并计算
[ U8$HQ+x aggregation of property 财产的总和
1z*kc)=JF8 agio 差价；贴水
6yu]GK} es 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》
"BKeot[""p Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Z ,c,G2D 《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》
3L _I[T$s Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
a=xT(G0Re 《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》
w?mEuXc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
K'1 ~^)* 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_Mc>W0'5@ agreement for a settlement 授产协议
"BVdPS DBk agreement for assignment 转让协议
xM s]Hs agreement for sale 售卖协议；买卖协议
/u`3VOn agreement for sale and purchase 买卖协议
TFR(
4W agreement for the payment of interest 支付利息协议
9B dt (}0A agreement for the repayment of money 还款协议
E2AW7f(/ agreement of reinsurance 再保险协议
$ P:
O/O=> Agricultural Bank of China 中国农业银行
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air passenger departure tax 飞机乘客离境税
Jqr)V2Y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
bm}6{28R airport tax 机场税
~%ozgzr^ alcohol duty 酒精税
U>S `k6 alienation 让与；让渡；转让
%8)W0WMe alimony 生活费；赡养费
Qn:kz* : All Ordinaries Index [AOI] 所有普通股指数
P zZZ>7_6S all risks 全险；综合险
XM|%^ry All Sales Record for Stock Market 《股票市场成交报告》
i3mA fDF Allied Capital Resources Limited 新联财务有限公司
2UP,Tgn.. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
7S$&S; allocation letter 拨款信件
PT9v*3Bq~ allocation of fund 分配款项；预留款项
R4e&^tI@* allocation of profit 利润分配；溢利分配
Zg:gY"^ allocation warrant 拨款令
!EF(*~r!9L allotment 分配；配股
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Ebl/ allotment notice 股份配售通知；配股通知
&hV Zx allotment of shares 股份分配
!OcENV allowable 可获宽免；免税的
~V)?>)T allowable business loss 可扣除的营业亏损
~S; Z\ allowable expenses 可扣税的支出
% *z-PT22 allowance 免税额；津贴；备抵；准备金
9l +{OA allowance for debts 债项的免税额
8cm@a*2% allowance for depreciation by wear and tear 耗损折旧免税额
jU=<r allowance for funeral expenses 殡殓费的免税额
b^`AJK allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*s)}Bj allowance for repairs and outgoings 修葺及支出方面的免税额
Eff\Aq{ allowance to debtor 给债务人的津贴
VjbG(nB?_ alteration of capital 资本更改
W W " i alternate trustee 候补受托人
ad n|N amalgamation 合并
\&}G] ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
jN/C'\Q L ambit of charges 征税范围；收费范围
7;LO2<|1 amended valuation 经修订的估值
h<p3' American Commodities Exchange 美国商品交易所
v } )Q American Express Bank Limited 美国运通银行
|G=[5e^s[ American Stock Exchange 美国证券交易所
GlR~%q-jiQ amortization 摊销
3+YbA)i ; amount due from banks 存放银行同业的款项
h ? #@~ amount due from banks abroad 存放海外银行同业的款项
Mth6-^g5 amount due from holding companies 控股公司欠款
dL;HV8z^ amount due from local banks 存放本港银行同业的款项
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)d 1q(~ amount due to banks 银行同业的存款
(paf2F`~# amount due to banks abroad 海外银行同业的存款
3gfimD$ _E amount due to holding companies 控股公司存款
yu&Kh4AP amount due to local banks 本港银行同业的存款
8SnS~._9 amount due to outport banks 外埠银行同业的存款
.Gb +\E{M amount for note issue 发行纸币的款额
*j*Du+ amount of bond 担保契据的款额
0jB X5 amount of consideration 代价款额
s&*yk p amount of contribution 供款数额
BIWD/ |LQ amount of indebtedness 负债款额
b; 9n'UX\ amount of principal of the loan 贷款本金额
:kw 0y amount of rates chargeable 应征差饷数额
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(5 8A amount of share capital 股本额
eZF'C k y amount of sums assured 承保款额
CJNG) p amount of variation 变动幅度
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e1oT) amount of vote 拨款数额
#Ws 53mT amount payable 应付款额
6E9N(kFYs amount receivable 应收款额
,EhVSrh)_4 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
X<MpN5%|Wo analysis 分析
(;6s)z ancillary risk 附属风险
,9ml>ji`= annual account 周年帐目；周年帐目报表；年度决算；年结
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a annual allowance 每年免税额；年积金；年度津贴；年津
bY#;E;'7 annual balance 年度余额
_|n=cC4Qu annual disposable income 每年可动用收入
x3p9GAd# annual estimates 周年预算
q#1X[A() annual fee 年费
RR>G]#k annual general meeting 周年大会
N&;\PfG annual growth rate 年增率；每年增长率
Etmo7 8e annual long-term supplement 长期个案每年补助金
UR>_)* annual pensionable emolument 可供计算退休金的年薪
sp8[cO= annual report 年报
0B3 Q Vbp' Annual Report on the Consumer Price Index 《消费物价指数年报》
C;#" td annual return 周年报表；周年申报表；每年报税表格
L :U4N* Annual Return Rules 《周年报表规则》
Y"> 4Qx4W annual review of consumer prices 每年消费物价回顾
=Nl5{qYz^& annual roll-forward basis 逐年延展方式
mC(u2 annual salary 年薪
hhq $g{+[ annual statement 年度报表；年度决算表
kMe@+ysL Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
QTh0 SL annuitant 年金受益人
;?im(9h"v! annuity 年金
aR(E7mX Q annuity contract 年金合约
aG3 k4 annuity on human life 人寿年金
f4]&p cK antecedent debt 先前的债项
4%bTj,H# ante-dated cheque 倒填日期支票
Hptq,~_t anticipated expenditure 预期开支
[y{E anticipated net profit 预期纯利
g.*&BXZi anticipated revenue 预期收入
{a4xF2 anti-inflation measure 反通货膨胀措施
(Nt[v;BnO anti-inflationary stance 反通货膨胀立场
D=w9cKa apparent deficit 表面赤字
9H$g?'; apparent financial solvency 表面偿债能力
A#:8X1w apparent partner 表面合伙人
5fq. *1f application for personal assessment 个人入息课税申请书
cqg=8$ RB application of fund 资金应用
my[,w$YM application to release as liquidator and to destruct the books of accounts and documents
' jbMTI 申请免除清盘人职务及毁灭帐簿与文件
RV]a% mVlM appointed actuary 委任精算师
>)%#V<{< appointed auditor 委任核数师；委任审计师
7&t~R}&| appointed trustee 委任的受托人
&|,s{?z2 appointer 委任人
T#e4": A&x apportioned pro rata 按比例分摊
D%GGu"@GO apportionment 分配；分摊
~j}J<4&OvC Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
]S]"`;Wh apportionment formula 分摊方程式
q6)p*}- apportionment of estate duty 遗产税的分摊
s*{mT6s+T appraisal 估价；评估
}B*,mn2N appreciable growth 可观增长
9L =;KtE1 appreciable impact 显着影响
ftW{C1,U7 appreciable increase 可观增长
+G\0L_B appreciation 增值；升值
O2@"
w2 3 appreciation against other currencies 相对其他货币升值
(+$ol' i appreciation of the exchange value of Hong Kong dollar 港元汇值上升
\6c8z/O7 appreciation tax 增值税
I3ho(Kdi appropriation 拨款；拨用；拨付
w&+\Wo;([b appropriation account 拨款帐目
.q0AoM Appropriation Bill 拨款法案
US]"4=Zm appropriation-in-aid system 补助拨款办法
49y *xMn approved assets 核准资产
7BrV<)ih{* approved basket stock 认可一篮子证券
~GYpa t approved budget 核准预算
G* Ib^;$u approved charitable donation 认可慈善捐款
|)'; CBb approved charitable institution 认可慈善机构
iiehrK&T ! approved currency 核准货币；认可货币
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.t, approved estimates 核准预算
L kp &;+ approved estimates of expenditure 核准开支预算
0 i _ approved overseas insurer 核准海外保险人
b7qnO jC approved overseas trust company 核准海外信托公司
m\} =4b approved pooled investment fund 核准汇集投资基金
!a)s` approved provident fund scheme 认可公积金计划
L+(C5L93} approved provision 核准拨款
xrX? ZJ approved redeemable share 核准可赎回股份
WxDb3l~ approved regional stock 认可地区性证券
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@C<d2f|8 approved subordinated loan 核准附属贷款
FB.!`%{ arbitrage 套戥；套汇；套利
S^)WYF5 arbitrageur 套戥者；套汇者
yj]ML:n arbitrary amount 临时款项
)j( fWshP arrangement 措施；安排；协定
B{N=0 cSi arrears 欠款
ha ik arrears of pay 欠付薪酬
w+3 >DEfz arrears of revenue 逾期未收税款；逾期未收的帐项
^VC7C~NZ!M articles of association 组织章程；组织细则；组织章程细则
?bn;{c;E Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
CElPU`J,\[ ascertainment of profit 确定利润
/W? z0tk` "Asia Clear" “亚洲结算系统”
3P3:F2S R Asia Commercial Bank Ltd. 亚洲商业银行有限公司
`L+ ~&M Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
y 2cL2c$BT Asian Development Fund [ADF] 亚洲发展基金
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AQl.u Asian dollar bond 亚洲美元债券
`J]<_0kX}% Asian dollar market 亚洲美元市场
Q;Q Asian dollar rate 亚洲美元利率
3[iSF5%V*p Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^,~N7` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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9]ug) asked price 沽盘；喊价；索价；卖方报价
0K`ZX&K?W assessable income 应评税入息
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G F8a assessable loss 应评税亏损
L;nZ0)@@l assessable profit 应评税利润
EK: Y2W Z assessable value 应评税值
p5D5%B/ assessed profit 估定利润
IMw
"eV assessed value 经评估价值
dp33z " <3 assessment 评税；评定；估价；评税单
nP5d? assessment number 评税编号；估价编号
K:Mujx: assessment of additional tax 补加税评税
4LJ]l:m assessment of performance 业绩评估；实绩评价
zuU Q."#i Assessor 评税主任
A -X asset price bubbles 资产价格泡沫
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Vs wXc4 asset-backed securities 具资产保证的证券
JO}#f+w} assets accretion 资产增值
f<) Ro$ assets and liabilities 资产与负债
(0X,Qwx assets betterment statement 资产递增表；资产改进表
_+}-H'7= assets lending 实物放款；有抵押贷款
<!$dp9y. assets of the company passing on the death 死者去世时转移的公司资产
'MSEki67 assets pledged as security for liabilities 用作负债抵押的资产
ze*&*csO assets portfolio 资产投资组合
/0Rt +` assets price 资产价格
d?Ia#K9 3G assets quality 资产质素
s+(l7xH$ assets realization 资产变现
%_]=i@Y~ assets refinancing arrangement 资产再集资安排
3$M YS^D assets securitization 资产证券化
r.Y*{!t assets situated outside Hong Kong 在香港以外地方的资产
T$#FAEz assets stripping 削减资产；拆卖资产
=I+l=;05Rd assets value 资产值
Bm65 W assignee 承让人
`WraOsoY assignment 转让；转让书；转让契
rSM $E assignment of interest 权益转让
kQqBHA assignment of letters patent and trade mark 专利证书及商标转让
U)SM),bE[ assignment of property 物业转让；物业转让书
*4r
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9k714bnMLX assignor 转让人
03P N{< associate 有联系的人；有关连人士；相联者；合伙人；联系人
?"5~Wwp.T Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}R 7sj associate member 附属会员
\.K\YAM< associated body corporate 相联法人团体
eL] {#WL associated company 相联公司；联属公司
RPz!UMQSD associated corporation 相联法团
;"d?_{>7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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37W9= 公认会计师公会〔英国〕
=) mXCA^ Association of Futures Exchange Brokers 香港期货经纪协会
# Nu%] Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
:;" aUHU' association of underwriters 承保人组织
</K%i;l assumption of control 接管
j;1~=j]) assurance 担保；保险；转易；转易书
[] GthF assurance of interest 权益的转易
j CTQ sV at 19XX price 按一九ＸＸ年价格计算
^4y(pcD at a discount 按赔价计算；按贴水价格计算；打折扣
[Ihp\!xqI at a premium 按溢价计算；按升水价格计算
va`l*N5 at call 通知付款；按通知
T#MA#H2 at constant market price 按固定市价计算
q[PD at constant price 按固定价格计算
2P;%P]~H at cost 按成本计算
d ,h~u{ at current market price 按当时市价计算；按现时市价计算
j |^-1X at current price 按当时价格计算；按现时价格计算
Qs}/x[I at factor cost 按要素成本计算；按生产要素成本计算
ak~=[7Nv at money-of-the-day price 按付款当日价格计算
3K=q)| at or better 按指定或较佳价位〔买卖指令〕
x.0k %H at par 按面值计算；平价
v>x {jZkFL at sight 见票即付
m;;0 Cl at the close 按收市盘
bLU^1S 8Z at the opening 按开市盘
FY x `o\ attestation 见证；见证条款
~z XG<}n at-the-money option 平价期权
UFzM# attorney 受权人；受托代表人
7yq7a[Ra attornment 新拥有人承认书
lpM>}0v attributable profit 可归属利润
w^:V."}-$ attributable share value 可归属股份价值
oTplxF1 Auckland Stock Exchange 奥克兰证券交易所
``2QOu 1 auction 拍卖
~8KF<2c auctioneer 拍卖商
i6!T`Kau audit 审计；核数
::3iXk) Audit Commission 审计署
Q:-%3)g<< Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Dz"u8 f 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〕
? 6yF{!F* audit review 帐目审查
0)6i~Mg lY Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
IGh !d ?D audited account 审计帐目；经审计的帐目
Z@>=& audited annual account 经审计的周年帐目
7- *( a audited balance sheet 经审计的资产负债表
}[=xe(4]D auditor 核数师；核数主任；审计师
I =tyQ` auditor's certificate 核数师证明书；审计师证明书
4 ~MJ4: auditor's report 核数师报告；审计师报告
[*Aqy76Qa Aussie bond 澳元债券
Yj^av O=; austerity budget 紧缩预算
1sIy*z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
QK``tWLIg7 Australia All Ordinaries Index 澳洲所有普通股票指数
&;~2sEo, Australian Dollar [AUD] 澳元
X ]&;8 Australian Options Market 澳大利亚期权市场
RTPq8S" Australian Securities Commission 澳洲证券事务监察委员会
Ef,7zKG Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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Australian Stock Exchange 澳大利亚证券交易所
uFm(R/V Austrian Schilling [ATS] 奥地利先令
QoT3;<r} authentication 认证；鉴证
A4 A6F< authority to purchase 委托购买证；委购书
EMVoTW)z authorization 认可；核准；授权；授权书
=ELDJt authorization by direction 指示授权
*MnG-\{j authorization by instruction 指令授权
pr[B$X . V authorization by warrant 令状授权
i&}zcGC authorization of unit trust 单位信托的认可
tn:/pP ap authorized agent 指定代理人
~7,2N.vO2 authorized capital 法定资本
azR;*j8Q' authorized clerk 出市员
r {/ G\ authorized dealer 认可交易商
J A SR authorized financial institution 认可财务机构
ABq {<2iYN authorized fund 认可基金
T/Wm S? authorized fund house 获授权的基金公司；认可基金公司
7 BnenHD authorized institution 认可机构
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Z#z authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Y?&DEKFbD authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&0th1-OP_ authorized insurer 获授权保险人；获认可承保人
4mM2C `I authorized investment 特准投资项目
YvxMA# authorized person 获授权人
c5wkzY h authorized representative 获授权代表
3gV&`> @ authorized share capital 法定股本
ATMogxh automated quotation system 自动报价系统
23(E3:. Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
mD ^qx0o< 自动交易系统〔香港期货交易所有限公司〕
%0~wtZH_! automatic adjustment mechanism 自动调整机制
Q~b M automatic adjustment system 自动调整系统
#2l vfR| Automatic Clearing House 自动票据交换所
fbzKO^Ub automatic exchange rates accumulation system 自动化汇率累集系统
UpszCY4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
R + kZLOE automatic teller machine [ATM] 自动柜员机
)D" G3g. autopay 自动转帐
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(u?=x; available assets 可用资产
Rvu3Qo+ available fiscal reserve 现存财政储备
)v!lP pe8 available profit 可用利润
zV_-rf Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
QNa}M{5>h average 平均；平均数；海损
IioE<wS) average basic salary 平均基本薪金
|W~V@n8"6 average consumer expenditure 平均消费开支；一般消费开支
QGbD=c7 average cost 平均成本
{xBjEhQm average cost of land production 增辟土地平均成本
Z$#ZYD average daily turnover 平均每日成交额
|qy" % W@ average daily wage rate 平均每日工资率
m`yn9(1Y[ average expenditure pattern 平均开支模式
5|~r{w)9 average growth rate 平均增长率
CyK$XDHa average net fixed assets 固定资产平均净值
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Cj4` average of relatives 相对价格平均数
+/b4@B7 average price 平均价格
A9qO2kq7_ average propensity to consume 平均消费倾向；一般消费倾向
Y)4Nydq average propensity to save 平均储蓄倾向；一般储蓄倾向
$*v 20 average rate 平均率
!6tC[W` average revenue 平均收入；平均收益
PkCeV]`w average stock 平均库存；平均存货
Zs5I?R1e8 average yearly rent 平均年租
CI~;B avoidance of double taxation 避免双重课税
SJ~I
r # avoidance of tax 避税
