A:
o NqIrYH' A share Ａ股；甲类股份
1@"os[ 9 abatement of tax 减税；减扣免税额
vkgAI< ABN AMRO Bank N.V. 荷兰银行
q0y#Y above-the-line expenditure 线上项目支出；经常预算支出
_ \LP P_ above-the-line receipt 线上项目收入；经常预算收入
t 8,VR FV ABSA Asia Limited 南非联合亚洲有限公司
4/J"} S absolute change 绝对数值变更
lv=rL absolute expenditure 实际开支
OKO+(>A Q absolute guideline figure 绝对准则数字
|K,[[D<R absolute interest 绝对权益
.s8u? 1b absolute order of discharge 绝对破产解除令
&o]ic(74c? absolute profit margin 绝对利润幅度
aSVR +of absolute value 实值；绝对值
j+6`nN7L absolutely vested interest 绝对既得权益
pHKGK7 S- absorbed cost 已吸收成本；已分摊成本
(S)jV 0 absorption 吸收；分摊；合并
(ibj~g?U, absorption rate 吸收率；摊配率；分摊率
NB=!1;^J ACB Finance Limited 亚洲商业财务有限公司
6
#m:= acceptable form of reciprocity 合理的互惠条件
^2 }p%j > acceptable rate 适当利率；适当汇率
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`=`{Q acceptance agreement 承兑协议
WLkfo6Nw acceptance for honour 参加承兑
`vc?*" acceptor 承兑人；接受人；受票人
sb"h:i>O4 acceptor for honour 参加承兑人
kmZ
U;Z accident insurance 意外保险
vZJu =t Accident Insurance Association of Hong Kong 香港意外保险公会
I/`\>Hk accident insurance scheme 意外保险计划
*ud/'HR8] accident year basis 意外年度基准
Y0B d[ accommodation 通融；贷款
RJ 0:O accommodation bill 通融票据；空头票据
k,0lA#> accommodation party 汇票代发人
L_{gM`UFc account balance 帐户余额；帐户结余
e]k\dj;,^% account book 帐簿
,E3Ze *(U account collected in advance 预收款项
^EF VjGM account current book 往来帐簿
fB "It~ p account of after-acquired property 事后取得的财产报告
<]wQ;14;H account of defaulter 拖欠帐目
FesUE_L2$ account payable 应付帐款
<[Y@< account payee only [A/C payee only] 只可转帐；存入收款人帐户
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32DG* account receivable 应收帐款
<C{uodFll account receivable report 应收帐款报表
dR@XwEpP account statement 结单；帐单；会计财务报表
bb}$7v`G account title 帐户名称；会计科目
7:$zSj# y accountant's report 会计师报告
&++tp5 Accountant's Report Rules 会计师报告规则
FL?Ndy"I accounting and auditing procedure 会计与审计程序；会计与核数程序
h4geoC_W2 Accounting Arrangements 《会计安排》
\yKYBfp-p accounting basis 会计基础
5JggU accounting by Official Receiver 破产管理署署长呈交的帐目
<F6LC_ Accounting Circular 《会计通告》
,/Usyb,` accounting class 会计类别
m!LJK`g A accounting date 记帐日期；会计结算日期
Zv^ n accounting for money 款项核算
RQQ\y`h` Accounting Officer 会计主任
hreG5g9{ accounting period 会计报告期；会计期
mh" 9V5T accounting policy 会计政策；会计方针
qku}cWD9/_ accounting practice 会计惯例
-kkp Ew\ accounting principle 会计准则
_<m yM2z accounting record 会计记录
yDmx)^En accounting report 会计报告
\l71Q/y6u` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
dk[MT'DV Accounting Society of China 中国会计学会
aYrbB# accounting statement 会计报表
"R
% 3v.Z accounting system 会计制度；会计系统
o%_Hmd;_' accounting transaction 会计事项；帐务交易
dS Pye z accounting treatment 会计处理
Uf\,U8U B accounting year 会计年度
\@F~4, VT accretion 增值；添加
|Q*OA accrual 应计项目；应累算数目
HBiUp$(mB accrual basis 应计制；权责发生制
nz_1Fu>g| accrual basis accounting 应计制会计；权责发生制会计
,f)#&}x*2+ accrue 应累算；应计
0jm P j accrued benefit 应累算利益
(!"&c*
< accrued charges 应计费用
vH)V\V accrued cumulative preference share dividend 应累算的累积优先股股息
`Ti?hQm/ accrued expenses 应累算费用
y@2$sK3K accrued interest payable 应付利息；应计未付利息
=QJI_veUG` accrued interest receivable 应收利息；应计未收利息
/?_5!3K J accrued right 累算权益
>NMq^J'/ accruing profit 应累算的利润
Gm.2!F=R4A accumulated fiscal reserve 累积财政储备
cZ l/8?dj} accumulated profit 累积利润；滚存溢利
l inv K.Lf accumulated reserve 累积储备
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3JOC!;; accumulation of surplus income 累积收益盈余
>`o; hTS acquired assets 既得资产
#2*6e sP acquisition 收购；购置；取得
w7`09oJm acquisition cost 购置成本
WNcJ710k27 acquisition expenses 购置费用
%Gc)$z/Wd acquisition of 100% interest 收购全部股权
0$:jZ/._ acquisition of control 取得控制权
( pT 7m acquisition of fixed assets 购置固定资产
r9y(j
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5Zy%Nam'gN acquisition price 收购价
W+`T: Mgh act of God 天灾
+XoY@|Djd acting partner 执事合伙人
=kDh: &u% active market 买卖活跃的市场；交投畅旺的市场；旺市
+Vw]DLWR active partner 积极参与的合伙人
eYD -8* active trading 交投活跃
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rI>D actual circulation 实际流通
wS @-EcCB actual cost 实际成本
Cu`ty] -' actual expenditure 实际开支；实际支出
[I2vg<my actual income 实际入息；实际收入；实际收益
YLehY actual market 现货市场
T))F
r : actual price 现货价；实际价格
K6G+sBw[ actual profit 实际利润
Qa@]
sWcM actual quotation 实盘；实际价位；实际报价
x03@} M1 actual year basis 按实际年度计算
=BroH\ actuals 实货
2 i97 actuarial investigation 精算调查
<}( 'w / actuarial principle 精算原则
b/6!>qMMk% actuarial report 精算师报告
4o ,G[Cf_ Actuarial Society of Hong Kong 香港精算学会
vTq
[Xe" actuarial valuation 精算师估值
kAnK1W> actuary 精算师
9 `T 2 ad referendum agreement 暂定协议；有待覆核的协定
qLa6c 2o, ad valorem duty 从价税；按值征税
Bh5z 4 ad valorem duty system 从价税制
2f0qfF ad valorem fee 从价费
,HECH A_" ad valorem tariff 从价关税
a2SXg A additional allowance 额外免税额
:]uz0 s`> additional amount for unexpired risk 未过期风险的额外款额
PS'SI X additional assessable profit 补加应评税利润
1g>>{ y additional assessment 补加评税
Wo+^R%K' 4 additional commitment 额外承担
Y^-D'2P]P additional commitment vote 额外承担拨款
)JXy > q# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
YES-,;ZQ' additional dependent parent allowance 供养父母额外免税额
h 42dk(B additional provision 额外拨款
xM2UwTpW additional stamp duty 附加印花税
+~\ 1g^h additional tax 补加税罚款；补加税款
5j> olz=n} Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-s&7zqW adjudged bankrupt 被裁定破产
SmCtw cB1 adjudicated bankrupt 裁定破产人
fx*Q,} t adjudication fee 裁定费；评定印花税额手续费；评估契据费
O\q-Ai adjudication of bankruptcy 裁定破产；宣告破产
Tu&W7aoX5 adjudication of insolvency 裁定无力偿还债务
ufvjW] adjusted actual 经调整的实数；调整后的实数
!eA6Ejf adjusted current assets 经调整的流动资产；调整后的流动资产
wuKr 9W9Xa adjusted figure 经调整的数字；调整后的数额
@YHt[>*S adjusted liabilities 经调整的负债；调整后的负债
DsCbMs=Y adjusted loss 经调整的亏损；调整后的亏损
Mt\.?V: 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
`9mc+ adjusted profit 经调整的利润；调整后的利润
3_N1y adjusted surplus 经调整的盈余额；调整后的盈余额
w On*QO[ adjusted value 经调整的价值；调整后的价值
}dpE> adjustment 调整；修订；理算〔保险〕
h )h%y)1 adjustment centre 调剂中心
4M PR adjustment lag 调整过程的时间差距；调整时差
Q= h 37]U+ adjustment mechanism 调整机制
Rgb&EnVW adjustment of loss 亏损调整
=i:,")W7= adjustment process 调整过程；调整程序
S0H|:J adjustment range 调整幅度
4GG0jCNk administered exchange rate 受管制汇率
}.N~ jx0R Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Uc( z| administration expenses 行政费用
sOhKMz administration fee 手续费；行政费
Y{g[LG`U administration in bankruptcy 破产管理
Q9{f'B administration order 遗产管理令
.tA=5 QY, administrator 管理人；遗产管理人
r j/1AK administrator of the estate 遗产管理人
L!0}&i;u~5 admission of debt 债项承认书
&}!AjA) admission of proof 接纳债权证明
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wLv^ advance 放贷款项；垫付款项；预支款项；预付款项
2U& +K2 advance account 暂支帐目；预付款帐户
K: b^@>XH advance compensation 预付补偿金
#+(@i|!ifo advance from shareholder 股东垫款
dfWtLY advance pending reimbursement 预支以待日后付还
U Y^TTRrH advanced economy 先进经济体系
\: 9<d@? advancement 预付；预付财产
'c# AGi9 advances warrant 垫款令
k%?qN,Cl advancing 贷出
>/ G[Oo adverse balance 逆差
rAh|r}R adverse exchange 逆汇
,*Wp$ advertisement addressed to shareholders 在报章刊登的致股东通告
7}puj%JS
/ advice for collection 托收通知书
tu6 <> advice of drawing 提款通知书；汇票通知书
<6.?:Jj advice of payment 付款通知
9v?rNJs Advisory Committee [Securities and Futures Commission]
}#phN n6 谘询委员会〔证券及期货事务监察委员会〕
R#4f_9e <Z Advisory Committee on Diversification 经济多元化谘询委员会
:4[_&]H affidavit 誓章；遗产申报誓章
Q t. |YB8 affidavit of no receipt 述明无收款的誓章
1^tM%2rP' affiliate 联号；联营公司；附属公司
OXS.CFZM affiliated company 附属公司；联号；联营公司
jKb4d9aX affirmation [estate duty] 非宗教式宣誓〔遗产税〕
eqk.+~^ affordability 负担能力
FB2{qG3 African Development Bank [AfDB] 非洲开发银行
Wn&9R
j after-acquired property 事后取得的财产
ZwM d 22 after-hours dealing 市后交易
3u/ GrsF after-tax profit 税后盈利；税后利润；税后溢利
N*SUA4bnuM agency agreement 代理协议
D*t[5,~j agency expenses 代理机构的开支
58t ~? 2 E agency fee 代理费
gd kHaLL" Agency Law 《代理法》
A@jBn6 agent 代理人；承销人
=55V<VI agent of company 公司代理人
2hY"bpGW agent's fee 代理人费；经纪费
k_`YVsEYP aggregate 总计；总数；总体数字
qAi:F=> X aggregate amount 总款额；总额
4"#F =f0 aggregate assets and liabilities 总体资产与负债
CPcB17! aggregate at constant price 按固定价格计算的总体数字
X3HJ3F;== aggregate demand 总需求
J~)JsAXAI aggregate gross position 总持仓量
uvJmEBL: aggregate limit 总限额
5h6-aQU[ aggregate of salaries tax 合计薪俸税
emI F{oP aggregate performance 总体表现；总体业绩
<jqL4! < aggregate supply 总体供应
OmZK~$K_ aggregate surplus 总盈余
}c=YiH,o aggregate total 整体总额
s:ojlmPb aggregate value 总值；合计价值
;i!$rL aggregated basis 合计基准
Z_s]2y1 aggregated net chargeable income 合计应课税入息实额
F%$l cQ04% aggregation 合并计算；合计；总和
lcXo> aggregation of incomes of husband and wife 夫妇入息合并计算
` l aggregation of property 财产的总和
F&HvSt}l5 agio 差价；贴水
_mTNK^gB 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》
`2`h4[^ [X Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
)3^#CD 《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》
d(^3S>V|q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
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H@&5 《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》
F]cc?r312 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
r o8C^d] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(@Eb+8Zd agreement for a settlement 授产协议
JPpNCC.b agreement for assignment 转让协议
zS '{F>w agreement for sale 售卖协议；买卖协议
7p M&))R agreement for sale and purchase 买卖协议
zC`ediyu agreement for the payment of interest 支付利息协议
e#@u&+K/f agreement for the repayment of money 还款协议
f{U,kCv agreement of reinsurance 再保险协议
?f*>=;7= Agricultural Bank of China 中国农业银行
j-v/;7s/B air passenger departure tax 飞机乘客离境税
#J ~xKyJi' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;}'Z2gZ B airport tax 机场税
U04) XfO;] alcohol duty 酒精税
!, {-q)'D alienation 让与；让渡；转让
vj"['6Xa alimony 生活费；赡养费
KN~Rep cz@ All Ordinaries Index [AOI] 所有普通股指数
dTqL[?wH? all risks 全险；综合险
xP &@|Ag All Sales Record for Stock Market 《股票市场成交报告》
O^IS:\JX& Allied Capital Resources Limited 新联财务有限公司
3
<Zo{; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-Fc 9mv(H allocation letter 拨款信件
pp()Hu3J allocation of fund 分配款项；预留款项
wrVR[v>E< allocation of profit 利润分配；溢利分配
0>:`|IGnT2 allocation warrant 拨款令
NN~PWy1opa allotment 分配；配股
jV' tcFr4 allotment notice 股份配售通知；配股通知
caZEZk#r; allotment of shares 股份分配
0OBwe6* allowable 可获宽免；免税的
RQ,X0 pS allowable business loss 可扣除的营业亏损
W=4|ahk$ allowable expenses 可扣税的支出
Lbu,V X allowance 免税额；津贴；备抵；准备金
.jl^"{@6 allowance for debts 债项的免税额
!'-./LD") allowance for depreciation by wear and tear 耗损折旧免税额
H%;pPkIi allowance for funeral expenses 殡殓费的免税额
Kr%`L/% allowance for inflation 为通货膨胀而预留的款项；通胀准备金
'grb@+w( allowance for repairs and outgoings 修葺及支出方面的免税额
|T{ZDJ+ allowance to debtor 给债务人的津贴
5#::42oE alteration of capital 资本更改
n"< 'F4r alternate trustee 候补受托人
X
[;n149o amalgamation 合并
Tvw(S q}; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\3whM6tK ambit of charges 征税范围；收费范围
0 gr#<( amended valuation 经修订的估值
5D>cbzP@ American Commodities Exchange 美国商品交易所
XQcE
ZJ2 American Express Bank Limited 美国运通银行
'Me(qpsq American Stock Exchange 美国证券交易所
5K00z?kD2V amortization 摊销
M] W5 %3do amount due from banks 存放银行同业的款项
LP) IL~ amount due from banks abroad 存放海外银行同业的款项
wV'_{ /WM amount due from holding companies 控股公司欠款
=<U'Jtu6' amount due from local banks 存放本港银行同业的款项
e)oi3d.wJf amount due to banks 银行同业的存款
2>im'x 5 amount due to banks abroad 海外银行同业的存款
MJ.Kor amount due to holding companies 控股公司存款
Yy_mX}\x amount due to local banks 本港银行同业的存款
:s|xa u= amount due to outport banks 外埠银行同业的存款
3Z74&a $ amount for note issue 发行纸币的款额
]o`FF="at amount of bond 担保契据的款额
ar@ysBy amount of consideration 代价款额
M+lI,j+ amount of contribution 供款数额
#J%Fi).^) amount of indebtedness 负债款额
to)Pl}9QkK amount of principal of the loan 贷款本金额
&sGLm~m# amount of rates chargeable 应征差饷数额
7G_O FD amount of share capital 股本额
8TO5j amount of sums assured 承保款额
3,Bm"'b6 amount of variation 变动幅度
b2YOnV amount of vote 拨款数额
`;&=m,
W' amount payable 应付款额
= %wBC; amount receivable 应收款额
cX5t x] Amsterdam Stock Exchange 阿姆斯特丹证券交易所
| sDp>.. analysis 分析
sJ|IW0Mr ancillary risk 附属风险
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Hrx$>W] annual account 周年帐目；周年帐目报表；年度决算；年结
4<U6 jB5 annual accounting date 年结日期
}:+P{ annual allowance 每年免税额；年积金；年度津贴；年津
a!:R_P}7 annual balance 年度余额
X a[lX8$zL annual disposable income 每年可动用收入
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O"A8` annual estimates 周年预算
op|x~T hf annual fee 年费
Do;rY\sY annual general meeting 周年大会
y |Tv;v1L annual growth rate 年增率；每年增长率
s4>xh=PoJ annual long-term supplement 长期个案每年补助金
Yq:TW eZ D annual pensionable emolument 可供计算退休金的年薪
IF3 V5Q annual report 年报
_x?S0R1 Annual Report on the Consumer Price Index 《消费物价指数年报》
m\ /V 0V\ annual return 周年报表；周年申报表；每年报税表格
7s1LK/R|u Annual Return Rules 《周年报表规则》
NjSjE_S2B8 annual review of consumer prices 每年消费物价回顾
Fprhu;h annual roll-forward basis 逐年延展方式
cS"PIelR annual salary 年薪
{1W,-% annual statement 年度报表；年度决算表
U66oe3W 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
K|.! )L annuitant 年金受益人
]BBjFs4# annuity 年金
x[2 eA!NC annuity contract 年金合约
.?.Q[ic annuity on human life 人寿年金
|*zvaI(} antecedent debt 先前的债项
YQ5d!a. ante-dated cheque 倒填日期支票
[R H ji47 anticipated expenditure 预期开支
YCNpJGM anticipated net profit 预期纯利
JC4Z^/\. anticipated revenue 预期收入
}C&kzJBEF anti-inflation measure 反通货膨胀措施
.gd'<l anti-inflationary stance 反通货膨胀立场
j(\jYH> apparent deficit 表面赤字
SL>0 _ apparent financial solvency 表面偿债能力
^ v@&
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U+g<lgH1J application for personal assessment 个人入息课税申请书
vjD||!g' application of fund 资金应用
on0>_-n) application to release as liquidator and to destruct the books of accounts and documents
a5%IjgQ&z 申请免除清盘人职务及毁灭帐簿与文件
T8a!"lPP7 appointed actuary 委任精算师
(1I i86EP appointed auditor 委任核数师；委任审计师
R~(_m#6`: appointed trustee 委任的受托人
uJ/ &!q<3 appointer 委任人
Cg&cz]*q| apportioned pro rata 按比例分摊
WhR'MkfL apportionment 分配；分摊
I` EgR?5 ` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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% ck/ Z apportionment of estate duty 遗产税的分摊
<2 S?QgR , appraisal 估价；评估
gNzamorv[ appreciable growth 可观增长
\+sP<'~M appreciable impact 显着影响
>zB0+ l appreciable increase 可观增长
I ?i,21:5 appreciation 增值；升值
JV9Ft,xk appreciation against other currencies 相对其他货币升值
X.!|#F Wb+ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
!Ql& Ls appreciation tax 增值税
z c, Q appropriation 拨款；拨用；拨付
l DhuL;9e appropriation account 拨款帐目
/h73'"SpDy Appropriation Bill 拨款法案
Iw) 'Yyg appropriation-in-aid system 补助拨款办法
W=T,hOyh<W approved assets 核准资产
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approved basket stock 认可一篮子证券
viR-h
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<3c|S_|L*m approved charitable donation 认可慈善捐款
2:& [r* approved charitable institution 认可慈善机构
2u'h,on? approved currency 核准货币；认可货币
"WHt9 yZ approved estimates 核准预算
4';(\42 approved estimates of expenditure 核准开支预算
bO?Us approved overseas insurer 核准海外保险人
C\p _ approved overseas trust company 核准海外信托公司
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`=cOTn52 approved provident fund scheme 认可公积金计划
m;KD@E! approved provision 核准拨款
zAdZXa[MRY approved redeemable share 核准可赎回股份
ZtqN8$[6n approved regional stock 认可地区性证券
N b@zn0A(; approved retirement scheme 认可退休金计划
ar| !iU approved subordinated loan 核准附属贷款
E`>u*D$un~ arbitrage 套戥；套汇；套利
iu 6NIy7D arbitrageur 套戥者；套汇者
$N)b6(}F10 arbitrary amount 临时款项
O* 7` Waag arrangement 措施；安排；协定
Vy[ m%sEP arrears 欠款
-|~tZuf arrears of pay 欠付薪酬
seo.1.Da2 arrears of revenue 逾期未收税款；逾期未收的帐项
} ~`l!ApD articles of association 组织章程；组织细则；组织章程细则
j -j,0!T~b Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)YP 9 ascertainment of profit 确定利润
"k T?9& "Asia Clear" “亚洲结算系统”
" tUF,G (< Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Ykd< }KE> Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=HkB>w)h Asian Development Fund [ADF] 亚洲发展基金
<v =T31aS Asian dollar bond 亚洲美元债券
..h D_k Asian dollar market 亚洲美元市场
_lj&}>l Asian dollar rate 亚洲美元利率
:Pf2oQ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
l T RQ/B Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Zm!5X9^! asked price 沽盘；喊价；索价；卖方报价
csay\Q{ assessable income 应评税入息
k3B-;%3I; assessable loss 应评税亏损
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t!,GI& assessable value 应评税值
!%4&O assessed profit 估定利润
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k+(Ccl assessed value 经评估价值
}hv" ku6! assessment 评税；评定；估价；评税单
'+ cPx\ 4 assessment number 评税编号；估价编号
THbV],RhJ assessment of additional tax 补加税评税
#$[}JiuL/ assessment of performance 业绩评估；实绩评价
5?n@.h c L Assessor 评税主任
rVo?I asset price bubbles 资产价格泡沫
U}Aoz| asset-backed securities 具资产保证的证券
mlD 1 o assets accretion 资产增值
d=_Wgz,d assets and liabilities 资产与负债
+sc- -e? assets betterment statement 资产递增表；资产改进表
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{-qrN assets lending 实物放款；有抵押贷款
&p2fMVWJ7 assets of the company passing on the death 死者去世时转移的公司资产
!Yan}{A, assets pledged as security for liabilities 用作负债抵押的资产
<..|:0 Q&~ assets portfolio 资产投资组合
1v ^eXvY assets price 资产价格
\E<t'\>@X assets quality 资产质素
[10;Mg assets realization 资产变现
Iq[Z5k(K assets refinancing arrangement 资产再集资安排
1]<w ZV}. assets securitization 资产证券化
`vFYe N; assets situated outside Hong Kong 在香港以外地方的资产
gP?uLnzvi assets stripping 削减资产；拆卖资产
)W& $FU4JK assets value 资产值
1ZF>e`t8 assignee 承让人
\.%GgTF assignment 转让；转让书；转让契
p/k6}Wl assignment of interest 权益转让
rpu{YC1C% assignment of letters patent and trade mark 专利证书及商标转让
mt(2HBNoz assignment of property 物业转让；物业转让书
qOk=:1`3 assignment right 转让权
.\X;VWTI assignor 转让人
It/IDPx4ga associate 有联系的人；有关连人士；相联者；合伙人；联系人
r g$2) z1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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U oiXIf_Q associated body corporate 相联法人团体
8#MiM . f associated company 相联公司；联属公司
i #%17} associated corporation 相联法团
aA -gl9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
U j[E_4h 公认会计师公会〔英国〕
M[@=m[#a Association of Futures Exchange Brokers 香港期货经纪协会
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XeT{y]lkd association of underwriters 承保人组织
jw"]U jub assumption of control 接管
3 O)^Hq+9 assurance 担保；保险；转易；转易书
voHFU#Z$ assurance of interest 权益的转易
WTcrfs)T at 19XX price 按一九ＸＸ年价格计算
/=bg(?nX at a discount 按赔价计算；按贴水价格计算；打折扣
CI )89` at a premium 按溢价计算；按升水价格计算
k7gm)}RKcu at call 通知付款；按通知
RvPC7,vh at constant market price 按固定市价计算
}H4Z726 at constant price 按固定价格计算
Rn-RMD{dh at cost 按成本计算
LT3ViCZ -n at current market price 按当时市价计算；按现时市价计算
dlx "L% at current price 按当时价格计算；按现时价格计算
UpU2H4 at factor cost 按要素成本计算；按生产要素成本计算
R}-<Z Je at money-of-the-day price 按付款当日价格计算
#H@rb at or better 按指定或较佳价位〔买卖指令〕
H?(I- vO at par 按面值计算；平价
&7 YTz3aj at sight 见票即付
C& QT-| at the close 按收市盘
[0(+E2/:2 at the opening 按开市盘
a\Ond#1p attestation 见证；见证条款
d}.*hgk at-the-money option 平价期权
c9eLNVM attorney 受权人；受托代表人
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SpZoV0' attornment 新拥有人承认书
Nn_n@K attributable profit 可归属利润
4{s3S2f = attributable share value 可归属股份价值
2V 1|b`b#4 Auckland Stock Exchange 奥克兰证券交易所
BSGC.>$s auction 拍卖
yR Zb_Mq9U auctioneer 拍卖商
tC,R^${# audit 审计；核数
5Cp6$V|/kv Audit Commission 审计署
$dp;$X3 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.ZB(!v/2 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〕
QD}' 2{M! audit review 帐目审查
\NEXtr`Th Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
S eC[, audited account 审计帐目；经审计的帐目
&z@~n audited annual account 经审计的周年帐目
=wEqI)Td audited balance sheet 经审计的资产负债表
6tPgFa#N auditor 核数师；核数主任；审计师
&C.{7ZNt auditor's certificate 核数师证明书；审计师证明书
8~=<!(M)m/ auditor's report 核数师报告；审计师报告
'T F5CNX Aussie bond 澳元债券
0 2lI-xHe austerity budget 紧缩预算
Vk/!_) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
1FCHqqZ= Australia All Ordinaries Index 澳洲所有普通股票指数
/7nircXj@ Australian Dollar [AUD] 澳元
cF[L6{Oe Australian Options Market 澳大利亚期权市场
FC :+[.fi Australian Securities Commission 澳洲证券事务监察委员会
S<f]Y4A& Australian Society of Certified Practising Accountants 澳洲执业会计师公会
J m5). Australian Stock Exchange 澳大利亚证券交易所
fR& ;E Austrian Schilling [ATS] 奥地利先令
6 ,707h authentication 认证；鉴证
'9+JaB authority to purchase 委托购买证；委购书
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d6m authorization 认可；核准；授权；授权书
pE<@ authorization by direction 指示授权
b=5"*=T{+ authorization by instruction 指令授权
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L(i|_ authorization by warrant 令状授权
xb2 xl.2x! authorization of unit trust 单位信托的认可
KkIxtFM authorized agent 指定代理人
g/o@,_ authorized capital 法定资本
`FjU2
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[f^:V :) { authorized dealer 认可交易商
XA & Vtgu authorized financial institution 认可财务机构
oV)#s! authorized fund 认可基金
R d?8LLz authorized fund house 获授权的基金公司；认可基金公司
, : I:F authorized institution 认可机构
vqC!Ajm authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
U.fL uKt authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5 (Lw-_y# authorized insurer 获授权保险人；获认可承保人
_</>`P[ authorized investment 特准投资项目
*kmD /J authorized person 获授权人
\i*QKV< authorized representative 获授权代表
i;u#<y{E authorized share capital 法定股本
*Vbf ;=Mb automated quotation system 自动报价系统
VO (KQx Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
}=dUASL 自动交易系统〔香港期货交易所有限公司〕
&%@b;)]J automatic adjustment mechanism 自动调整机制
"~1{|lj|) automatic adjustment system 自动调整系统
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,Iv<Hg Automatic Clearing House 自动票据交换所
\F$V m'f_ automatic exchange rates accumulation system 自动化汇率累集系统
r9nyEzk Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
r~K5jL%z9 automatic teller machine [ATM] 自动柜员机
ZU=om Rh5
autopay 自动转帐
xppl6v( available assets 可用资产
BwLggo available fiscal reserve 现存财政储备
i#&iT P` available profit 可用利润
gQ < >S Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
* LaL('.> average 平均；平均数；海损
g[D(]t\# x average basic salary 平均基本薪金
Y<4%4>a average consumer expenditure 平均消费开支；一般消费开支
E%[2NsOM] average cost 平均成本
X ]Aobtz average cost of land production 增辟土地平均成本
N)kZ2|oD average daily turnover 平均每日成交额
u<VR;p:y average daily wage rate 平均每日工资率
k10g %K4g average expenditure pattern 平均开支模式
~rUcko8 average growth rate 平均增长率
f: j9ze average net fixed assets 固定资产平均净值
Qj1q x;S average of relatives 相对价格平均数
J v,*rQH average price 平均价格
^\ N@qL average propensity to consume 平均消费倾向；一般消费倾向
#~_ZG% u average propensity to save 平均储蓄倾向；一般储蓄倾向
| 61W-9; average rate 平均率
5 f~49(v] average revenue 平均收入；平均收益
}{R?i,j( average stock 平均库存；平均存货
I"=a :q average yearly rent 平均年租
c#ahFpsnlw avoidance of double taxation 避免双重课税
6njwrq o avoidance of tax 避税
