A:
S5 q1M n A share Ａ股；甲类股份
HBE[ q# abatement of tax 减税；减扣免税额
jmr
.gW ABN AMRO Bank N.V. 荷兰银行
\N 0vA~N. above-the-line expenditure 线上项目支出；经常预算支出
t
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z6E =%-` ABSA Asia Limited 南非联合亚洲有限公司
A3_p*n@ absolute change 绝对数值变更
Bgc]t absolute expenditure 实际开支
<F0^+Pf/ absolute guideline figure 绝对准则数字
EA6l11{Gk1 absolute interest 绝对权益
o$.#A]Flb absolute order of discharge 绝对破产解除令
H"AL@= absolute profit margin 绝对利润幅度
")uKD q absolute value 实值；绝对值
[ZSC] w^ absolutely vested interest 绝对既得权益
$]E+E .P absorbed cost 已吸收成本；已分摊成本
g[pU5%|" [ absorption 吸收；分摊；合并
~KS@Ulrox absorption rate 吸收率；摊配率；分摊率
2n@`O g_0 ACB Finance Limited 亚洲商业财务有限公司
[//i "Nm acceptable form of reciprocity 合理的互惠条件
VrZfjpV acceptable rate 适当利率；适当汇率
^*.$@M acceptance agreement 承兑协议
Ju47} t%HB acceptance for honour 参加承兑
VM\R- [ acceptor 承兑人；接受人；受票人
" E2 0Y"[h acceptor for honour 参加承兑人
P5_Ajb(@' accident insurance 意外保险
x0Loid\f Accident Insurance Association of Hong Kong 香港意外保险公会
lF! PiL accident insurance scheme 意外保险计划
vNs%e/~vj accident year basis 意外年度基准
" V]*ov&[ accommodation 通融；贷款
z f SE7i0 accommodation bill 通融票据；空头票据
m k1R~4v accommodation party 汇票代发人
OmWEa account balance 帐户余额；帐户结余
f' t.?M account book 帐簿
K)Lo Z^x0) account collected in advance 预收款项
3i!a\N4 K account current book 往来帐簿
`X@\ Zv=} account of after-acquired property 事后取得的财产报告
&]n }fq account of defaulter 拖欠帐目
,6g{-r-2 account payable 应付帐款
%[*-aA account payee only [A/C payee only] 只可转帐；存入收款人帐户
6;'[v}O^^ account receivable 应收帐款
IVSC7SBiT account receivable report 应收帐款报表
X|hY ZR account statement 结单；帐单；会计财务报表
LQPQ !):; account title 帐户名称；会计科目
R'c dEoy accountant's report 会计师报告
AEyD?^? Accountant's Report Rules 会计师报告规则
x7zc3%T's accounting and auditing procedure 会计与审计程序；会计与核数程序
]z^jz#>um& Accounting Arrangements 《会计安排》
MZh .Xo accounting basis 会计基础
1 gjaTPwY accounting by Official Receiver 破产管理署署长呈交的帐目
%@a;q?/?Nd Accounting Circular 《会计通告》
%MHL@Nn>e accounting class 会计类别
U U_ 0@V< accounting date 记帐日期；会计结算日期
/ =6_2t#vA accounting for money 款项核算
% E1r{`p Accounting Officer 会计主任
[#gm[@d , accounting period 会计报告期；会计期
*>=tmW;% accounting policy 会计政策；会计方针
`S|F\mI ~
accounting practice 会计惯例
$GRw k>N accounting principle 会计准则
9abU h3 accounting record 会计记录
a[~[l k=7 accounting report 会计报告
GCN-T1HvA2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Vp]7n!g4l Accounting Society of China 中国会计学会
| 9S8sfw accounting statement 会计报表
<h/q^| tZ{ accounting system 会计制度；会计系统
M{24 MF accounting transaction 会计事项；帐务交易
g.9C>>tj accounting treatment 会计处理
h 8UhrD<: accounting year 会计年度
u/j\pDl. accretion 增值；添加
Hu<]*(lK% accrual 应计项目；应累算数目
I(~([F2 accrual basis 应计制；权责发生制
*bFWNJ}`q accrual basis accounting 应计制会计；权责发生制会计
.Bl:hk\ accrue 应累算；应计
*x2!N$b accrued benefit 应累算利益
fs#9~b3 accrued charges 应计费用
:.g/=Q(T~ accrued cumulative preference share dividend 应累算的累积优先股股息
!u]@Ru34 accrued expenses 应累算费用
|=IJ^y(x| accrued interest payable 应付利息；应计未付利息
y+iRZ%V^ accrued interest receivable 应收利息；应计未收利息
75Z|meG~ accrued right 累算权益
F(`|-E"E; accruing profit 应累算的利润
np^&cY] accumulated fiscal reserve 累积财政储备
b_ ZvI\H accumulated profit 累积利润；滚存溢利
|"LHo
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fU$Jh/#": accumulation of surplus income 累积收益盈余
8X`DFe J acquired assets 既得资产
akbB=:M,x acquisition 收购；购置；取得
2K>1,[ C'Z acquisition cost 购置成本
n`Pl:L*kG acquisition expenses 购置费用
Q.B)?w m acquisition of 100% interest 收购全部股权
1r> ]XhRFZ acquisition of control 取得控制权
Jp"29
)w acquisition of fixed assets 购置固定资产
Z]b ;%:>= acquisition of shell “买壳”
2Ty ]s~ acquisition price 收购价
QO;Dyef7b act of God 天灾
i. 6 b% acting partner 执事合伙人
f u\j active market 买卖活跃的市场；交投畅旺的市场；旺市
m@+v6&, active partner 积极参与的合伙人
=p.avAuSn active trading 交投活跃
GZaB z# U actual circulation 实际流通
xbCR4up S actual cost 实际成本
||X3g"2W9 actual expenditure 实际开支；实际支出
V6dq8Z"h actual income 实际入息；实际收入；实际收益
Fj<*!J$, actual market 现货市场
l3b=8yn. actual price 现货价；实际价格
< MG&3L.[ actual profit 实际利润
kNWTM%u 9 actual quotation 实盘；实际价位；实际报价
'M6+(`x actual year basis 按实际年度计算
bI0xI[#Q actuals 实货
} F{s\qUt actuarial investigation 精算调查
Ox J0 . " actuarial principle 精算原则
m@kLZimD actuarial report 精算师报告
"W+>?u ) Actuarial Society of Hong Kong 香港精算学会
`$jun actuarial valuation 精算师估值
3mU~G}ig actuary 精算师
hev;M)t ad referendum agreement 暂定协议；有待覆核的协定
Z m*d)</> ad valorem duty 从价税；按值征税
CJN~p]\ ad valorem duty system 从价税制
bh5D } w ad valorem fee 从价费
_ }p [(sTV ad valorem tariff 从价关税
>+7{PF+sB additional allowance 额外免税额
]
hK}ASC additional amount for unexpired risk 未过期风险的额外款额
% 7mGMa/ additional assessable profit 补加应评税利润
:u9'ZHkZ additional assessment 补加评税
DQ+6VPc^o additional commitment 额外承担
*yT> additional commitment vote 额外承担拨款
h 'em?fN( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
')q4d0B`" additional dependent parent allowance 供养父母额外免税额
JqO1 a?H additional provision 额外拨款
I; JV-jDM additional stamp duty 附加印花税
i; {lY1 additional tax 补加税罚款；补加税款
'/qy_7O Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
jA9uB.I,"b adjudged bankrupt 被裁定破产
h9 DUS,G9, adjudicated bankrupt 裁定破产人
{K+f& 75 adjudication fee 裁定费；评定印花税额手续费；评估契据费
%]7 6u7b/ adjudication of bankruptcy 裁定破产；宣告破产
K!\v ?WbF adjudication of insolvency 裁定无力偿还债务
FW8Zpr!u adjusted actual 经调整的实数；调整后的实数
8?LT*>! adjusted current assets 经调整的流动资产；调整后的流动资产
2Pm}wD^` adjusted figure 经调整的数字；调整后的数额
TsT5BC63 adjusted liabilities 经调整的负债；调整后的负债
9Zd\ 6F, adjusted loss 经调整的亏损；调整后的亏损
C)j/!+nh adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
_Vp"G)1Y adjusted profit 经调整的利润；调整后的利润
*y?6m,38V adjusted surplus 经调整的盈余额；调整后的盈余额
0^S$_L adjusted value 经调整的价值；调整后的价值
D cBAncsK adjustment 调整；修订；理算〔保险〕
(y;
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s tK}K- =` adjustment lag 调整过程的时间差距；调整时差
0'6ai=W adjustment mechanism 调整机制
v@ QnS adjustment of loss 亏损调整
MuMq%uDA" adjustment process 调整过程；调整程序
&G_#=t& adjustment range 调整幅度
o#6QwbU25 administered exchange rate 受管制汇率
LTS{[(% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&C b,C+q administration expenses 行政费用
&1<[@:; administration fee 手续费；行政费
{E%c%zzQ administration in bankruptcy 破产管理
I H=$
w c administration order 遗产管理令
XcT!4xG0 administrator 管理人；遗产管理人
',g%L_8Sq administrator of the estate 遗产管理人
o3+s.7 " admission of debt 债项承认书
rP]| `*B admission of proof 接纳债权证明
ZMlBd}H advance 放贷款项；垫付款项；预支款项；预付款项
OR6vA5J
advance account 暂支帐目；预付款帐户
;SI (5rS? advance compensation 预付补偿金
eEBNO*2 advance from shareholder 股东垫款
O F`J{`{r advance pending reimbursement 预支以待日后付还
xz0t8`N oN advanced economy 先进经济体系
) ??N]V_U advancement 预付；预付财产
;MNU T,U advances warrant 垫款令
c!
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D+:s{IcL< adverse balance 逆差
nuWQ3w
p[e adverse exchange 逆汇
+&)/dHbL`] advertisement addressed to shareholders 在报章刊登的致股东通告
#z >I =gl advice for collection 托收通知书
Pl/Xh03E advice of drawing 提款通知书；汇票通知书
*K_8=TIA* advice of payment 付款通知
0IqGy}+VU Advisory Committee [Securities and Futures Commission]
d6*84'|! 谘询委员会〔证券及期货事务监察委员会〕
>6yQuB Advisory Committee on Diversification 经济多元化谘询委员会
<eM qg u affidavit 誓章；遗产申报誓章
V-#JV@b affidavit of no receipt 述明无收款的誓章
>vo 6X]p~ affiliate 联号；联营公司；附属公司
-){6ynqv affiliated company 附属公司；联号；联营公司
|dEPy- Xe affirmation [estate duty] 非宗教式宣誓〔遗产税〕
o_Z9\'u affordability 负担能力
ZqrS]i@$ African Development Bank [AfDB] 非洲开发银行
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4X&6xl after-acquired property 事后取得的财产
8y6dT after-hours dealing 市后交易
@ "NP`# after-tax profit 税后盈利；税后利润；税后溢利
pLe4dz WA agency agreement 代理协议
D~ 3@v+d agency expenses 代理机构的开支
M zUKp" agency fee 代理费
-4+'(3qr Agency Law 《代理法》
4+>yL+sC%v agent 代理人；承销人
*cM=>3ws/ agent of company 公司代理人
u QH] agent's fee 代理人费；经纪费
0J/ yd aggregate 总计；总数；总体数字
_!zc <&~I aggregate amount 总款额；总额
+`wr{kB$~ aggregate assets and liabilities 总体资产与负债
UfPB-EFl$D aggregate at constant price 按固定价格计算的总体数字
k0 =!%f_G! aggregate demand 总需求
0qNmao4E_ aggregate gross position 总持仓量
wxcJ2T d H aggregate limit 总限额
J'|[-D-a aggregate of salaries tax 合计薪俸税
]Xa]a}[uE aggregate performance 总体表现；总体业绩
LE{@J0r#n aggregate supply 总体供应
Uv[a
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($`IHKF1.l aggregate total 整体总额
_Ycz@Jn aggregate value 总值；合计价值
/9kxDbj aggregated basis 合计基准
Xd Thl aggregated net chargeable income 合计应课税入息实额
7#+Ih-&EQ aggregation 合并计算；合计；总和
]tu
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M887 Q'HSi aggregation of property 财产的总和
k-3;3Mq agio 差价；贴水
aNKw.S> 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》
5@1h^w v Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
yLLA:5Q1 《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》
U@).jpN Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_Zav Y<6 《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》
!I1p`_(_7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
=7TWzUCO# 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>WZ%P v * agreement for a settlement 授产协议
(BtU\ f#d agreement for assignment 转让协议
eCKm4l'BZ agreement for sale 售卖协议；买卖协议
E h;Ia6} agreement for sale and purchase 买卖协议
i_m& qy<v agreement for the payment of interest 支付利息协议
V0m1>{ agreement for the repayment of money 还款协议
:_i1gY) agreement of reinsurance 再保险协议
N)cODy([ Agricultural Bank of China 中国农业银行
!bLCha\ air passenger departure tax 飞机乘客离境税
eD7\ ,}O Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
`f} ZAX airport tax 机场税
|0F o{ alcohol duty 酒精税
8*&-u +@% alienation 让与；让渡；转让
B /3~[ ' alimony 生活费；赡养费
}N -UlL( All Ordinaries Index [AOI] 所有普通股指数
=>PX~/o all risks 全险；综合险
W (TTsnnx All Sales Record for Stock Market 《股票市场成交报告》
.(Ux1.0C Allied Capital Resources Limited 新联财务有限公司
}Y.@: v
j all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5YP Iv- allocation letter 拨款信件
n1|]ji[c allocation of fund 分配款项；预留款项
}P%gwgPK allocation of profit 利润分配；溢利分配
$I-iq
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3F;0a ;[ allotment 分配；配股
`2U,#nZ 4 allotment notice 股份配售通知；配股通知
V9< E `C allotment of shares 股份分配
chD7 ^&5] allowable 可获宽免；免税的
bny@AP(CY+ allowable business loss 可扣除的营业亏损
_Q^jk0K8ga allowable expenses 可扣税的支出
=aj|auu allowance 免税额；津贴；备抵；准备金
&/uak kS allowance for debts 债项的免税额
U [;ECw@ allowance for depreciation by wear and tear 耗损折旧免税额
;(,GS@sP allowance for funeral expenses 殡殓费的免税额
9{nU\am!\ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
_6. @^\; allowance for repairs and outgoings 修葺及支出方面的免税额
!V #*(_+n allowance to debtor 给债务人的津贴
?xKiN5q"6 alteration of capital 资本更改
O<!^^7/h0 alternate trustee 候补受托人
kKbbs B amalgamation 合并
1*9 Yy~w ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`4@` G:6BL ambit of charges 征税范围；收费范围
:, H_
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.Sw4{m[g American Commodities Exchange 美国商品交易所
5C*Zb3VG4 American Express Bank Limited 美国运通银行
p({|=+bl American Stock Exchange 美国证券交易所
NY?iuWa*g amortization 摊销
^{yb4yQ
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P/~dY[6m amount due from banks abroad 存放海外银行同业的款项
5r8
[ " amount due from holding companies 控股公司欠款
G2[2 y-Rv amount due from local banks 存放本港银行同业的款项
4ybOK~z amount due to banks 银行同业的存款
H SG9|}$ amount due to banks abroad 海外银行同业的存款
#F
.8x@ amount due to holding companies 控股公司存款
< :eKXH2 amount due to local banks 本港银行同业的存款
.w m<l: amount due to outport banks 外埠银行同业的存款
ZPM7R3%V)z amount for note issue 发行纸币的款额
T5 pc%%q amount of bond 担保契据的款额
2mj>,kS?c amount of consideration 代价款额
4mBM5Tv amount of contribution 供款数额
UlN}SddI9 amount of indebtedness 负债款额
/Y\q&} amount of principal of the loan 贷款本金额
-{eiV0<^ amount of rates chargeable 应征差饷数额
rf$[8d amount of share capital 股本额
\2@9k` amount of sums assured 承保款额
J=^5GfM)J amount of variation 变动幅度
&e[Lb:Uk) amount of vote 拨款数额
hhjsg?4uL amount payable 应付款额
*X|%H-Q:H` amount receivable 应收款额
D h{P23} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
FGwgSrXL7 analysis 分析
+W>tdxOh ancillary risk 附属风险
V /OW=WCzN annual account 周年帐目；周年帐目报表；年度决算；年结
R'K /\ annual accounting date 年结日期
~c1~) QzZ annual allowance 每年免税额；年积金；年度津贴；年津
u_WW
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AsZy Pybq annual disposable income 每年可动用收入
a3Z()|t> annual estimates 周年预算
)Knsy annual fee 年费
8v;T_VN annual general meeting 周年大会
/e*<- a annual growth rate 年增率；每年增长率
z9#jXC#OdN annual long-term supplement 长期个案每年补助金
f}FJR6V O annual pensionable emolument 可供计算退休金的年薪
Ej VB\6, annual report 年报
y;9K Annual Report on the Consumer Price Index 《消费物价指数年报》
NVC$8imip annual return 周年报表；周年申报表；每年报税表格
)[sSCt] Annual Return Rules 《周年报表规则》
@iz S_I, annual review of consumer prices 每年消费物价回顾
";0-9*I annual roll-forward basis 逐年延展方式
&E
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wAb_fU&* annual statement 年度报表；年度决算表
GEb)nHQq Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
|("5 :m annuitant 年金受益人
hW c M. annuity 年金
NX+
eig</- annuity contract 年金合约
xi\uLu?i annuity on human life 人寿年金
@D<Q'7mLh antecedent debt 先前的债项
!q PUQ+ ante-dated cheque 倒填日期支票
[7)#3 anticipated expenditure 预期开支
wVs |mG" anticipated net profit 预期纯利
VKrKA71Z~ anticipated revenue 预期收入
]}0+7Q anti-inflation measure 反通货膨胀措施
/ dn]`Ge) anti-inflationary stance 反通货膨胀立场
R91u6r# apparent deficit 表面赤字
D3 E!jQ1 apparent financial solvency 表面偿债能力
2gjA>ET`N apparent partner 表面合伙人
zwHT tE application for personal assessment 个人入息课税申请书
p/ s5 [>N application of fund 资金应用
CV7 .hF< application to release as liquidator and to destruct the books of accounts and documents
z!j`Qoh?V9 申请免除清盘人职务及毁灭帐簿与文件
[c6_6q As appointed actuary 委任精算师
F{<r IR appointed auditor 委任核数师；委任审计师
}@ A~a`9g appointed trustee 委任的受托人
]7"mt2Q=3 appointer 委任人
X ]CaWxM apportioned pro rata 按比例分摊
d}415 XA apportionment 分配；分摊
*JOv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
}`^< ZNkb/ apportionment formula 分摊方程式
` }Hnj* apportionment of estate duty 遗产税的分摊
4'; [' appraisal 估价；评估
X}bgRz j appreciable growth 可观增长
DFjkp;`1 appreciable impact 显着影响
9 p$q@Bc appreciable increase 可观增长
`^N;%[c`z appreciation 增值；升值
.g&BA15<F6 appreciation against other currencies 相对其他货币升值
E3KPJ`=!*" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_H3cqD appreciation tax 增值税
N4 mQN90t appropriation 拨款；拨用；拨付
aH$*Ue@Q appropriation account 拨款帐目
A><%"9p Z Appropriation Bill 拨款法案
+Q_ Gm3^ appropriation-in-aid system 补助拨款办法
L_Ai/' approved assets 核准资产
Ri-wbYFaP approved basket stock 认可一篮子证券
z?YGE iR/} approved budget 核准预算
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+4!g|Y approved charitable donation 认可慈善捐款
i|d41u;@ approved charitable institution 认可慈善机构
y.eBFf approved currency 核准货币；认可货币
;NP b approved estimates 核准预算
MDCf(LhEH approved estimates of expenditure 核准开支预算
E m.? approved overseas insurer 核准海外保险人
W]*wxzf!5z approved overseas trust company 核准海外信托公司
SoY&R= approved pooled investment fund 核准汇集投资基金
Ia"bP` L approved provident fund scheme 认可公积金计划
/iQ>he~fy approved provision 核准拨款
yq,5M1 vR approved redeemable share 核准可赎回股份
@+!d@`w:z2 approved regional stock 认可地区性证券
9_/1TjrDN approved retirement scheme 认可退休金计划
D 7E^;W)H approved subordinated loan 核准附属贷款
| )_< JAN arbitrage 套戥；套汇；套利
%E!0,y, : arbitrageur 套戥者；套汇者
fu&]t8MJC arbitrary amount 临时款项
G`W+m*[U+M arrangement 措施；安排；协定
XZT( :( arrears 欠款
Wl2>U (lj arrears of pay 欠付薪酬
[E /3&3 arrears of revenue 逾期未收税款；逾期未收的帐项
Mo<p+*8u: articles of association 组织章程；组织细则；组织章程细则
%`\{Nx k Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
gR>#LM&dG ascertainment of profit 确定利润
6%xl}z]o "Asia Clear" “亚洲结算系统”
C ]XDDr Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~gD tj&F Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
FxT
[4 Asian Development Fund [ADF] 亚洲发展基金
6u7HO-aa Asian dollar bond 亚洲美元债券
g?+P &FL#I Asian dollar market 亚洲美元市场
?{dno = Asian dollar rate 亚洲美元利率
+]_} \ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Zj0&/S Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
fj JIF% asked price 沽盘；喊价；索价；卖方报价
*Ee # x!O assessable income 应评税入息
%qv7; E2C assessable loss 应评税亏损
87/{ \h assessable profit 应评税利润
ZqGq%8\.s assessable value 应评税值
cK } Qu assessed profit 估定利润
vNt2s)J$ assessed value 经评估价值
= @f;s<v/ assessment 评税；评定；估价；评税单
0&-sz =L assessment number 评税编号；估价编号
#,;k>2j0 assessment of additional tax 补加税评税
$_UF9 l0 assessment of performance 业绩评估；实绩评价
Q&LkST-i Assessor 评税主任
w {q YP asset price bubbles 资产价格泡沫
}?^G= IP4( asset-backed securities 具资产保证的证券
3 2Z4&~ I assets accretion 资产增值
1WKDG~ assets and liabilities 资产与负债
y%y#Pb | assets betterment statement 资产递增表；资产改进表
q.t5L=l^
r assets lending 实物放款；有抵押贷款
mB~&nDU assets of the company passing on the death 死者去世时转移的公司资产
PrcM'Q assets pledged as security for liabilities 用作负债抵押的资产
$p@g #3X` assets portfolio 资产投资组合
{ Q"<q`c assets price 资产价格
tpD?-`9o assets quality 资产质素
StVv" YY assets realization 资产变现
b 6(yyYdF assets refinancing arrangement 资产再集资安排
Bk F[nL*| assets securitization 资产证券化
5*r6#[S\ assets situated outside Hong Kong 在香港以外地方的资产
~eP 2PG assets stripping 削减资产；拆卖资产
;D7jE+ assets value 资产值
A!~ o?ej assignee 承让人
g/J ! U8W" assignment 转让；转让书；转让契
@wPmx*SF assignment of interest 权益转让
zkOgL9
(_8 assignment of letters patent and trade mark 专利证书及商标转让
73.b9mF assignment of property 物业转让；物业转让书
m~ K]|]iqQ assignment right 转让权
tQ67XAb assignor 转让人
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G'ny associate 有联系的人；有关连人士；相联者；合伙人；联系人
#@fypCc Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
gr=`_k4~1 associate member 附属会员
one>vi`= associated body corporate 相联法人团体
Z0=OR^HjA associated company 相联公司；联属公司
uwka 2aSS associated corporation 相联法团
|<0@RCgM Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#rwR)9iC0 公认会计师公会〔英国〕
SJ-Sac58r Association of Futures Exchange Brokers 香港期货经纪协会
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v Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
loJ0PY'}= association of underwriters 承保人组织
wGH@I_cy> assumption of control 接管
DPOPRi~ assurance 担保；保险；转易；转易书
u| c+w)a assurance of interest 权益的转易
s$_#T at 19XX price 按一九ＸＸ年价格计算
K36B9<F at a discount 按赔价计算；按贴水价格计算；打折扣
g]#Wve at a premium 按溢价计算；按升水价格计算
_; {-w%Vf at call 通知付款；按通知
qg/5m; U at constant market price 按固定市价计算
qu%s 7+ at constant price 按固定价格计算
/ ["T#` at cost 按成本计算
^d*>P|n*@e at current market price 按当时市价计算；按现时市价计算
M)7enp) F. at current price 按当时价格计算；按现时价格计算
+q$|6? at factor cost 按要素成本计算；按生产要素成本计算
jlBCu(.,_ at money-of-the-day price 按付款当日价格计算
}t'^Au`X at or better 按指定或较佳价位〔买卖指令〕
fL;p^t u3 at par 按面值计算；平价
ULjzhy+(8 at sight 见票即付
jHCKV at the close 按收市盘
|_ *$+ at the opening 按开市盘
Kc0OLcu^d attestation 见证；见证条款
vp@+wh]# at-the-money option 平价期权
=*Xf(mh c attorney 受权人；受托代表人
M jTKM; attornment 新拥有人承认书
Hi9z<l=$
attributable profit 可归属利润
9_3M}|V$^e attributable share value 可归属股份价值
;>9pJ72r Auckland Stock Exchange 奥克兰证券交易所
rE:>G]j6 auction 拍卖
{ )qP34rM auctioneer 拍卖商
~tvoR&{ I audit 审计；核数
GB3B4)cX4Y Audit Commission 审计署
: 4WbDe R Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
l0{DnQA> I 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〕
F948%?a audit review 帐目审查
{@Ac L:Eit Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
o=QF>\ \ audited account 审计帐目；经审计的帐目
*lAdS]I audited annual account 经审计的周年帐目
<*(R+to^d audited balance sheet 经审计的资产负债表
@ `D6F;R auditor 核数师；核数主任；审计师
lv*uXg.k^ auditor's certificate 核数师证明书；审计师证明书
9,CC1f auditor's report 核数师报告；审计师报告
. $YF|v[= Aussie bond 澳元债券
vM/v}6;_K2 austerity budget 紧缩预算
AtDrQ<>y ' Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$lA,{Q Australia All Ordinaries Index 澳洲所有普通股票指数
59J9V3n a Australian Dollar [AUD] 澳元
UAZ&*{MM^ Australian Options Market 澳大利亚期权市场
,IE0+!I Australian Securities Commission 澳洲证券事务监察委员会
,v_r$kh^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Y;Gm, Australian Stock Exchange 澳大利亚证券交易所
YPnJldVn Austrian Schilling [ATS] 奥地利先令
u0b-JJ7)BQ authentication 认证；鉴证
N-E`go authority to purchase 委托购买证；委购书
+hgCk87%# authorization 认可；核准；授权；授权书
<v k$eB8EC authorization by direction 指示授权
nn4Sy,cz authorization by instruction 指令授权
wf%Ep#^6} authorization by warrant 令状授权
A> A'dQ69 authorization of unit trust 单位信托的认可
>r3< O=Z7 authorized agent 指定代理人
5Suc#0y authorized capital 法定资本
ot#kU 8f authorized clerk 出市员
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% jTXb authorized dealer 认可交易商
P'9io!Z-s authorized financial institution 认可财务机构
WI_mJ/2 authorized fund 认可基金
]_8I_V cQ authorized fund house 获授权的基金公司；认可基金公司
}9 2lr87 authorized institution 认可机构
!p2,|6Y `y authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
D(U3zXdO authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@(fY4]K authorized insurer 获授权保险人；获认可承保人
N06O.bji authorized investment 特准投资项目
agT[y/gb authorized person 获授权人
e ~]e9-L>I authorized representative 获授权代表
}yDq\5s
Q[ authorized share capital 法定股本
v:1Vli. automated quotation system 自动报价系统
9mphj)`d;# Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
gEHfsR=D6 自动交易系统〔香港期货交易所有限公司〕
ArzsZ<\// automatic adjustment mechanism 自动调整机制
d ovwB`5 automatic adjustment system 自动调整系统
^l&4UnLlc Automatic Clearing House 自动票据交换所
ky$:C,1t automatic exchange rates accumulation system 自动化汇率累集系统
^) ^|;C\` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
W r7e_ automatic teller machine [ATM] 自动柜员机
t`t :qko autopay 自动转帐
kTc5KHJ7 available assets 可用资产
_J~ta. available fiscal reserve 现存财政储备
i k0Q^^1?Y available profit 可用利润
M ;V#Gm Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
4Xk;Qd average 平均；平均数；海损
F6 ]!?@ average basic salary 平均基本薪金
.+ L_!A average consumer expenditure 平均消费开支；一般消费开支
l!V| T? average cost 平均成本
0lr4d Y average cost of land production 增辟土地平均成本
i }F;fWZ` average daily turnover 平均每日成交额
)h_ 7 2 average daily wage rate 平均每日工资率
!nBm}E7d average expenditure pattern 平均开支模式
ikG9l&n average growth rate 平均增长率
4eL54).1O average net fixed assets 固定资产平均净值
1"B9Z 6jf average of relatives 相对价格平均数
@ZR4%A"X4 average price 平均价格
UH&1c8y} average propensity to consume 平均消费倾向；一般消费倾向
rRrW average propensity to save 平均储蓄倾向；一般储蓄倾向
mW0&uSM D average rate 平均率
ieRBD6_ average revenue 平均收入；平均收益
;}jbdS3 average stock 平均库存；平均存货
tSc >@Q_| average yearly rent 平均年租
<Z C^H avoidance of double taxation 避免双重课税
&t|V:_?/x avoidance of tax 避税
