A:
3=` UX A share Ａ股；甲类股份
7p{lDQ abatement of tax 减税；减扣免税额
x\)-4w<P ABN AMRO Bank N.V. 荷兰银行
kj>XKZL10 above-the-line expenditure 线上项目支出；经常预算支出
?P}7AF
A(W above-the-line receipt 线上项目收入；经常预算收入
Q16RDQ* ABSA Asia Limited 南非联合亚洲有限公司
n {M!l\1 absolute change 绝对数值变更
dz?:)5>I absolute expenditure 实际开支
.iw+ # absolute guideline figure 绝对准则数字
:[F w c absolute interest 绝对权益
)V3G~p=0 absolute order of discharge 绝对破产解除令
o +&/ N-t absolute profit margin 绝对利润幅度
T2k5\r 8 absolute value 实值；绝对值
F<o J absolutely vested interest 绝对既得权益
_T H'v:C absorbed cost 已吸收成本；已分摊成本
o)w'w34FCT absorption 吸收；分摊；合并
U j_%U2S$ absorption rate 吸收率；摊配率；分摊率
=VD N9-/. ACB Finance Limited 亚洲商业财务有限公司
`CW =*uBH acceptable form of reciprocity 合理的互惠条件
</7J:# acceptable rate 适当利率；适当汇率
Xod# $'M> acceptance agreement 承兑协议
_bW#*
Y5 acceptance for honour 参加承兑
'Kl } y, acceptor 承兑人；接受人；受票人
7z`)1^ M acceptor for honour 参加承兑人
,w
c|YI)E accident insurance 意外保险
! @|" 84 Accident Insurance Association of Hong Kong 香港意外保险公会
K@+&5\y] accident insurance scheme 意外保险计划
n{|~x": 9V accident year basis 意外年度基准
Yf|+p65g accommodation 通融；贷款
i9$
-l k accommodation bill 通融票据；空头票据
od$Cm5 accommodation party 汇票代发人
@qI^xs=Z account balance 帐户余额；帐户结余
0&zp9(G5 account book 帐簿
ZjbMk 3Y account collected in advance 预收款项
$33wK account current book 往来帐簿
e_7a9:2e account of after-acquired property 事后取得的财产报告
Ymx/N+Jl account of defaulter 拖欠帐目
``U>9S"p) account payable 应付帐款
MK,#"Ty}zK account payee only [A/C payee only] 只可转帐；存入收款人帐户
ONg_3vD{ account receivable 应收帐款
u`7\o~$ account receivable report 应收帐款报表
o[aRG7C account statement 结单；帐单；会计财务报表
t '* L, account title 帐户名称；会计科目
^k/@y@% accountant's report 会计师报告
dCN4aY[d Accountant's Report Rules 会计师报告规则
K%)u zP accounting and auditing procedure 会计与审计程序；会计与核数程序
(zte 'F4 Accounting Arrangements 《会计安排》
] vQ n*T"^ accounting basis 会计基础
kk&
([ xqU accounting by Official Receiver 破产管理署署长呈交的帐目
("ql//SL Accounting Circular 《会计通告》
\v sf Y accounting class 会计类别
"p0e6Z= accounting date 记帐日期；会计结算日期
?$%#y u#. accounting for money 款项核算
o^H.uBO{ Accounting Officer 会计主任
Dhv ^}m@ accounting period 会计报告期；会计期
s@V4ny9x accounting policy 会计政策；会计方针
>E6w,Ab accounting practice 会计惯例
vT)FLhH6* accounting principle 会计准则
K<6)SL4 accounting record 会计记录
#,lJ>mTe4 accounting report 会计报告
[s"xOP9R Accounting Services Branch [Treasury] 会计事务部〔库务署〕
VI/77 Accounting Society of China 中国会计学会
$zKf>[K accounting statement 会计报表
qJj"WU5 accounting system 会计制度；会计系统
6;Wn s' accounting transaction 会计事项；帐务交易
~p<w>C9 accounting treatment 会计处理
=wtu accounting year 会计年度
qYF150 accretion 增值；添加
w`x4i fZ0q accrual 应计项目；应累算数目
.7_<0&kW accrual basis 应计制；权责发生制
3vepJ) D ( accrual basis accounting 应计制会计；权责发生制会计
6C7|e0 0v accrue 应累算；应计
<>%2HRn<u accrued benefit 应累算利益
M*<Ee]u accrued charges 应计费用
AhWc JD] accrued cumulative preference share dividend 应累算的累积优先股股息
\ W4|.[ accrued expenses 应累算费用
@vs+)aRa accrued interest payable 应付利息；应计未付利息
xim'TVwvC accrued interest receivable 应收利息；应计未收利息
plN:QS$
accrued right 累算权益
k> SPtiAs accruing profit 应累算的利润
!5 9u z4 accumulated fiscal reserve 累积财政储备
{S,L %
accumulated profit 累积利润；滚存溢利
lf-1;6nyk" accumulated reserve 累积储备
&?"E"GH accumulation of surplus income 累积收益盈余
;2*hN ( acquired assets 既得资产
K !g!tA$ acquisition 收购；购置；取得
Cj'X L} acquisition cost 购置成本
zsOOx%
+ acquisition expenses 购置费用
rK(TekU acquisition of 100% interest 收购全部股权
_X;xW#go acquisition of control 取得控制权
3qggdi acquisition of fixed assets 购置固定资产
%m )vQ\Vtx acquisition of shell “买壳”
'(fQtQ% acquisition price 收购价
'i oX,KD act of God 天灾
UXgeL2`; acting partner 执事合伙人
V(wm?Cc ] active market 买卖活跃的市场；交投畅旺的市场；旺市
/fgy 07T active partner 积极参与的合伙人
rU/8R'S active trading 交投活跃
(J} tC qP actual circulation 实际流通
E?v:7p< actual cost 实际成本
/3#) actual expenditure 实际开支；实际支出
K-<<s actual income 实际入息；实际收入；实际收益
#:[^T,YD 0 actual market 现货市场
`8M{13fv actual price 现货价；实际价格
t.X8c/,;g actual profit 实际利润
a!guZUg6 actual quotation 实盘；实际价位；实际报价
jJbS{1z actual year basis 按实际年度计算
D6N 32q@ actuals 实货
rJtpTV@. actuarial investigation 精算调查
s`#g<_ {X actuarial principle 精算原则
jEu-CU#: actuarial report 精算师报告
Q v1<)&Ft< Actuarial Society of Hong Kong 香港精算学会
pm` f? Py actuarial valuation 精算师估值
oDW)2*8yF actuary 精算师
r| av|7 R ad referendum agreement 暂定协议；有待覆核的协定
D qu?mg;L ad valorem duty 从价税；按值征税
n~_;tO ad valorem duty system 从价税制
tw
k ad valorem fee 从价费
?hBj q ad valorem tariff 从价关税
9q[ d?1 additional allowance 额外免税额
V10JExsJ additional amount for unexpired risk 未过期风险的额外款额
;r?s7b/> additional assessable profit 补加应评税利润
N.'-9hv additional assessment 补加评税
D4Z7j\3a additional commitment 额外承担
C :r3z50 additional commitment vote 额外承担拨款
({$>o] <h additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9w!PA-) L additional dependent parent allowance 供养父母额外免税额
~`yO@f;D additional provision 额外拨款
T0|hp7WM additional stamp duty 附加印花税
gk hm Qd additional tax 补加税罚款；补加税款
,7 6Q *p Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^i[bo3 adjudged bankrupt 被裁定破产
=[do([ A adjudicated bankrupt 裁定破产人
aE(DNeG-H adjudication fee 裁定费；评定印花税额手续费；评估契据费
%_ (X n adjudication of bankruptcy 裁定破产；宣告破产
;.+C adjudication of insolvency 裁定无力偿还债务
,Jrm85 oG adjusted actual 经调整的实数；调整后的实数
{ iXQUj
adjusted current assets 经调整的流动资产；调整后的流动资产
)6b`1o!7 adjusted figure 经调整的数字；调整后的数额
0g'MF S adjusted liabilities 经调整的负债；调整后的负债
3;?DK RIcX adjusted loss 经调整的亏损；调整后的亏损
GahIR9_2 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
l3N '@GO adjusted profit 经调整的利润；调整后的利润
'r'+$ D7 adjusted surplus 经调整的盈余额；调整后的盈余额
UX24*0`\~ adjusted value 经调整的价值；调整后的价值
d~qZ;uw adjustment 调整；修订；理算〔保险〕
HC!5AJ&+}v adjustment centre 调剂中心
7<0oK|~c# adjustment lag 调整过程的时间差距；调整时差
`g vd 8^ adjustment mechanism 调整机制
@+>t]jyz adjustment of loss 亏损调整
IE:;`e:\D adjustment process 调整过程；调整程序
b?,''t adjustment range 调整幅度
U _sM==~ administered exchange rate 受管制汇率
}Jo}K) >! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7hlzuZob+y administration expenses 行政费用
K?@x' q1 administration fee 手续费；行政费
sjy/[.4- administration in bankruptcy 破产管理
@HQqHO&N administration order 遗产管理令
Esdv+f}4; administrator 管理人；遗产管理人
xey?.2K1A administrator of the estate 遗产管理人
* `3+x admission of debt 债项承认书
L_5o7~` 0 admission of proof 接纳债权证明
yk0^m/=C( advance 放贷款项；垫付款项；预支款项；预付款项
ZFC&&[%-sG advance account 暂支帐目；预付款帐户
@rE+H
5 advance compensation 预付补偿金
@yNC Wa~N advance from shareholder 股东垫款
(j&7 `9<5 advance pending reimbursement 预支以待日后付还
f?l nBvT|b advanced economy 先进经济体系
+ 2#pP advancement 预付；预付财产
&ox5eX ( advances warrant 垫款令
SoHw9FtS advancing 贷出
7V%b!R} adverse balance 逆差
<YAs0 adverse exchange 逆汇
'
-td/w advertisement addressed to shareholders 在报章刊登的致股东通告
^!6T,7 B B advice for collection 托收通知书
R^6]v`j; advice of drawing 提款通知书；汇票通知书
\SooIEl@ advice of payment 付款通知
PG{"GiZz= Advisory Committee [Securities and Futures Commission]
Zt \3y 谘询委员会〔证券及期货事务监察委员会〕
Y;=GM:*H Advisory Committee on Diversification 经济多元化谘询委员会
]# ;u] affidavit 誓章；遗产申报誓章
kS62]v] affidavit of no receipt 述明无收款的誓章
F%I*m^7d affiliate 联号；联营公司；附属公司
uQl=?0 85 affiliated company 附属公司；联号；联营公司
+{\b&q_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
PTpGZ2FZ affordability 负担能力
PNpH)'C| African Development Bank [AfDB] 非洲开发银行
{# N,&?[ after-acquired property 事后取得的财产
H<Zs2DP` after-hours dealing 市后交易
r!c7{6N after-tax profit 税后盈利；税后利润；税后溢利
GrA}T` ] agency agreement 代理协议
#]2,1d J agency expenses 代理机构的开支
%'MR;hQsd8 agency fee 代理费
.*Axr\x3 Agency Law 《代理法》
mW )C=X% agent 代理人；承销人
MZt&HbD- agent of company 公司代理人
Na.)!h_Kn' agent's fee 代理人费；经纪费
:0% $u>;O: aggregate 总计；总数；总体数字
vv1W <X0e< aggregate amount 总款额；总额
:+<GJj_d+ aggregate assets and liabilities 总体资产与负债
A i~ d aggregate at constant price 按固定价格计算的总体数字
i9^m;Y)^I aggregate demand 总需求
a/Cc.s aggregate gross position 总持仓量
F~l:W QAj aggregate limit 总限额
5XZ\7Z| aggregate of salaries tax 合计薪俸税
\tfhF#' aggregate performance 总体表现；总体业绩
6C- !^8[f aggregate supply 总体供应
OSkBBo]~z aggregate surplus 总盈余
,-)ww: aggregate total 整体总额
CTZ#Qi NP aggregate value 总值；合计价值
to#T+d.(v aggregated basis 合计基准
)QB9zl: aggregated net chargeable income 合计应课税入息实额
ogJ> `0 +J aggregation 合并计算；合计；总和
72sBx3 ; aggregation of incomes of husband and wife 夫妇入息合并计算
y^:6D(SR aggregation of property 财产的总和
l j %k/u agio 差价；贴水
?m h0 ^G Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
M5{vYk>,1Q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
SXRND;-W8 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
XBos ^Q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
71G00@&w9D 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
+pjU4>) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
*}Gu'EU 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?j$*a7[w agreement for a settlement 授产协议
h5ZxxtGU agreement for assignment 转让协议
^ oh%Ns agreement for sale 售卖协议；买卖协议
u 4~( 0 agreement for sale and purchase 买卖协议
S %(R9N| agreement for the payment of interest 支付利息协议
<xAlp;8m5 agreement for the repayment of money 还款协议
trg&^{D< agreement of reinsurance 再保险协议
CW@G(R Agricultural Bank of China 中国农业银行
+ z zS air passenger departure tax 飞机乘客离境税
8_uh2`+Bvb Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[KsVI.gn airport tax 机场税
J:2Su1"ODh alcohol duty 酒精税
nE h^{6 alienation 让与；让渡；转让
hJGWa%` alimony 生活费；赡养费
Iq(;?_ All Ordinaries Index [AOI] 所有普通股指数
l 5z 8 ]/ all risks 全险；综合险
" yP KdwP All Sales Record for Stock Market 《股票市场成交报告》
y:dwx *Q9I Allied Capital Resources Limited 新联财务有限公司
0zqTX< A all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4.'KT;[_1/ allocation letter 拨款信件
B=hJ*;:p allocation of fund 分配款项；预留款项
5YgUk[J allocation of profit 利润分配；溢利分配
0u8(*? allocation warrant 拨款令
]|4mD3 O allotment 分配；配股
6N'HXL UlQ allotment notice 股份配售通知；配股通知
?`Som_vKO allotment of shares 股份分配
J.pe &1 allowable 可获宽免；免税的
EhHW ` allowable business loss 可扣除的营业亏损
} bEu+bZ allowable expenses 可扣税的支出
?r}!d2:dX allowance 免税额；津贴；备抵；准备金
FUKE.Uxd allowance for debts 债项的免税额
i
,g<y allowance for depreciation by wear and tear 耗损折旧免税额
6| {uZN z allowance for funeral expenses 殡殓费的免税额
d5tp w$A allowance for inflation 为通货膨胀而预留的款项；通胀准备金
W'<cAg? allowance for repairs and outgoings 修葺及支出方面的免税额
?p!+s 96 allowance to debtor 给债务人的津贴
!GBGC|avE alteration of capital 资本更改
l|K`'YS!<{ alternate trustee 候补受托人
ZUUf n~ORc amalgamation 合并
Y\ G^W8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:@q9ll`6u ambit of charges 征税范围；收费范围
dIDs~ amended valuation 经修订的估值
T(6B, American Commodities Exchange 美国商品交易所
8Zvh"Z? American Express Bank Limited 美国运通银行
f>C|qDmT American Stock Exchange 美国证券交易所
-g)*v<Fb5 amortization 摊销
IP+1 :M amount due from banks 存放银行同业的款项
x_|: 3I amount due from banks abroad 存放海外银行同业的款项
0 ;o v^] amount due from holding companies 控股公司欠款
Ld Y aJh~h amount due from local banks 存放本港银行同业的款项
|h65[9DMP amount due to banks 银行同业的存款
-}r(75C amount due to banks abroad 海外银行同业的存款
YK|Y^TU^ amount due to holding companies 控股公司存款
sYY= MD
amount due to local banks 本港银行同业的存款
/yj-^u\ R amount due to outport banks 外埠银行同业的存款
js8\" amount for note issue 发行纸币的款额
7<c&)No; amount of bond 担保契据的款额
S~4HFNe^& amount of consideration 代价款额
i*%2 e) amount of contribution 供款数额
}V
% b amount of indebtedness 负债款额
\^% 5! amount of principal of the loan 贷款本金额
Y/w) VV amount of rates chargeable 应征差饷数额
4 4 kb amount of share capital 股本额
P 1m PC amount of sums assured 承保款额
_G5M Q% z amount of variation 变动幅度
yy-\$<j amount of vote 拨款数额
+qEvz<kch amount payable 应付款额
#] 5|Qhrr+ amount receivable 应收款额
WS)u{
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O@bDM g analysis 分析
yD!V;?EnK ancillary risk 附属风险
J#y?^Qm$)< annual account 周年帐目；周年帐目报表；年度决算；年结
ps6c>AN`A& annual accounting date 年结日期
"Z6: d"S` annual allowance 每年免税额；年积金；年度津贴；年津
t#h<'?\E annual balance 年度余额
$MG. I[h annual disposable income 每年可动用收入
0yxMIX annual estimates 周年预算
$0K%H annual fee 年费
!j.jvI%e; annual general meeting 周年大会
;. r > annual growth rate 年增率；每年增长率
g$ *V A} s annual long-term supplement 长期个案每年补助金
zorT Z #5 annual pensionable emolument 可供计算退休金的年薪
/< CjBW: annual report 年报
q> q@ztt Annual Report on the Consumer Price Index 《消费物价指数年报》
'3@WF2a annual return 周年报表；周年申报表；每年报税表格
6'6@VB Annual Return Rules 《周年报表规则》
/Iu._ 2 annual review of consumer prices 每年消费物价回顾
'2%/ h4jY annual roll-forward basis 逐年延展方式
=}~h bPJM annual salary 年薪
K Ced!OJ+ annual statement 年度报表；年度决算表
S,,3h0$X Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
RKP->@Gs annuitant 年金受益人
B$ )6X annuity 年金
-zVa[ & annuity contract 年金合约
-ijQT B annuity on human life 人寿年金
X+K$y:UZ antecedent debt 先前的债项
Tl3{)(ezx ante-dated cheque 倒填日期支票
0R2 AhA# anticipated expenditure 预期开支
/-39od0 anticipated net profit 预期纯利
tnmuCz anticipated revenue 预期收入
ft[g1 anti-inflation measure 反通货膨胀措施
^eEj
5Rh anti-inflationary stance 反通货膨胀立场
B"I> mw apparent deficit 表面赤字
=`X@+~%- apparent financial solvency 表面偿债能力
G
K @]61b apparent partner 表面合伙人
D4r5wc% application for personal assessment 个人入息课税申请书
ZCMB ]bL-e application of fund 资金应用
yX (6C]D application to release as liquidator and to destruct the books of accounts and documents
%d9UW Q 申请免除清盘人职务及毁灭帐簿与文件
$0Y&r]' appointed actuary 委任精算师
v= |BqG` appointed auditor 委任核数师；委任审计师
OI.2C F appointed trustee 委任的受托人
3HA$k[%7P appointer 委任人
Xze apportioned pro rata 按比例分摊
s%z'1KPS apportionment 分配；分摊
bkl'0
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)8yee~+TN apportionment formula 分摊方程式
OR ^Wd apportionment of estate duty 遗产税的分摊
VmkYl$WZo appraisal 估价；评估
6mBX{- Z[ appreciable growth 可观增长
MOG[cp appreciable impact 显着影响
K0\a+ 6kh appreciable increase 可观增长
Wx/!My u appreciation 增值；升值
z[S,hD\w appreciation against other currencies 相对其他货币升值
\wNn c " appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Co19^g* appreciation tax 增值税
iEki<e/ appropriation 拨款；拨用；拨付
LZ G^\c$ appropriation account 拨款帐目
v-) eT Appropriation Bill 拨款法案
]T(O;y*m appropriation-in-aid system 补助拨款办法
*ma/_rjK approved assets 核准资产
xIrpGLPSh approved basket stock 认可一篮子证券
K. R2)o` approved budget 核准预算
}FMl4 _}u approved charitable donation 认可慈善捐款
[JVI@1T approved charitable institution 认可慈善机构
,/W< E approved currency 核准货币；认可货币
tb0XXE E approved estimates 核准预算
]+ ':=&+: approved estimates of expenditure 核准开支预算
);z}T0 C approved overseas insurer 核准海外保险人
9MLvHrB; approved overseas trust company 核准海外信托公司
;?2vW8{p< approved pooled investment fund 核准汇集投资基金
A EnS_Q approved provident fund scheme 认可公积金计划
}]z mp/;a approved provision 核准拨款
GGF;T&DWad approved redeemable share 核准可赎回股份
{zUc*9 approved regional stock 认可地区性证券
{7eKv+30 approved retirement scheme 认可退休金计划
n/8Kb.V f approved subordinated loan 核准附属贷款
`CK;,>i arbitrage 套戥；套汇；套利
X{#@ :z$ arbitrageur 套戥者；套汇者
4 '54 arbitrary amount 临时款项
n/@/yJ<EFi arrangement 措施；安排；协定
i? AZ| Ha[ arrears 欠款
9$Mi/eLG2N arrears of pay 欠付薪酬
dY\"'LtF arrears of revenue 逾期未收税款；逾期未收的帐项
&F'v_9 articles of association 组织章程；组织细则；组织章程细则
=b% J@}m`& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
B0z.s+ . ascertainment of profit 确定利润
.3|9 ~] "Asia Clear" “亚洲结算系统”
kFM'?L& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{|xwvTl J Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
G>mgoN Asian Development Fund [ADF] 亚洲发展基金
A ]U] Asian dollar bond 亚洲美元债券
;$&-c/]F# Asian dollar market 亚洲美元市场
sD{b0mZT Asian dollar rate 亚洲美元利率
pN0c'COy^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:
1fik Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
"}SER C7 asked price 沽盘；喊价；索价；卖方报价
mZ;yk( assessable income 应评税入息
F41!Dj7 assessable loss 应评税亏损
GYO\l.%V5y assessable profit 应评税利润
4E
| 6l assessable value 应评税值
;7`<.y assessed profit 估定利润
GoEIY assessed value 经评估价值
- Ez| assessment 评税；评定；估价；评税单
3Gp4%UT& assessment number 评税编号；估价编号
w ^<Y5K assessment of additional tax 补加税评税
)i_FU~ LRq assessment of performance 业绩评估；实绩评价
YRp\#pVnZ Assessor 评税主任
9x?;;qC"m9 asset price bubbles 资产价格泡沫
o@>c[knJ asset-backed securities 具资产保证的证券
}=;>T)QmMO assets accretion 资产增值
R\.huOJh assets and liabilities 资产与负债
OaCL'! assets betterment statement 资产递增表；资产改进表
uAvs assets lending 实物放款；有抵押贷款
a ^)Mx9 assets of the company passing on the death 死者去世时转移的公司资产
b(Z%#*e assets pledged as security for liabilities 用作负债抵押的资产
~M'\9 assets portfolio 资产投资组合
G' Q7(c assets price 资产价格
btOTDqG`a assets quality 资产质素
y9* H assets realization 资产变现
!7xp<= assets refinancing arrangement 资产再集资安排
CMBW]b| assets securitization 资产证券化
|Lhz^5/ assets situated outside Hong Kong 在香港以外地方的资产
oy r2lfz* assets stripping 削减资产；拆卖资产
Y$ChMf assets value 资产值
R NA03 assignee 承让人
Q?a"uei[ assignment 转让；转让书；转让契
3,vH:L4 assignment of interest 权益转让
=` i 7? assignment of letters patent and trade mark 专利证书及商标转让
'o7PIhD" assignment of property 物业转让；物业转让书
X l/ G|jB9 assignment right 转让权
/hX"O ?^ assignor 转让人
ZM #WdP associate 有联系的人；有关连人士；相联者；合伙人；联系人
V w{Ys6q Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
%C3cdy_c associate member 附属会员
1= ;QWb6 associated body corporate 相联法人团体
m|] ^f;7z associated company 相联公司；联属公司
Z@[ ,"{Sn associated corporation 相联法团
:>X7(&j8 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
!%u#J:z2 公认会计师公会〔英国〕
'd t}i< Association of Futures Exchange Brokers 香港期货经纪协会
5dgBSL$A}] Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
JA{YdB;il association of underwriters 承保人组织
^ mum5j assumption of control 接管
]Qu12Wg}P assurance 担保；保险；转易；转易书
* 2AQ'%U~ assurance of interest 权益的转易
/B!m|)h5~ at 19XX price 按一九ＸＸ年价格计算
y:A0!75 at a discount 按赔价计算；按贴水价格计算；打折扣
fiZv+R<x1 at a premium 按溢价计算；按升水价格计算
okcl-q at call 通知付款；按通知
2 YN` :" at constant market price 按固定市价计算
F vJSJ.;E, at constant price 按固定价格计算
Wl#^Eu\g1W at cost 按成本计算
{;4PP463 at current market price 按当时市价计算；按现时市价计算
q9
;\ B& at current price 按当时价格计算；按现时价格计算
b;t]k9:"L at factor cost 按要素成本计算；按生产要素成本计算
.HQ<6k:
at money-of-the-day price 按付款当日价格计算
'QS"4EvdD at or better 按指定或较佳价位〔买卖指令〕
ltrSTH,kL at par 按面值计算；平价
eurudl at sight 见票即付
W vJ?e at the close 按收市盘
Pu^~]^W) at the opening 按开市盘
pMB= iS<E attestation 见证；见证条款
7P`1)juA9 at-the-money option 平价期权
=N{e iJ.(p attorney 受权人；受托代表人
Lq [wabF attornment 新拥有人承认书
%8*d)AB: attributable profit 可归属利润
`e9uSF:9C attributable share value 可归属股份价值
;:|KfXiC8 Auckland Stock Exchange 奥克兰证券交易所
|f:d72 {Qr auction 拍卖
h]Oplp4 \W auctioneer 拍卖商
w3w*"M audit 审计；核数
# 0 !IUSa Audit Commission 审计署
"B}08C,? Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
{@#L'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〕
0l6iv[qu5w audit review 帐目审查
A C^[3 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
pHvE`s"Ea audited account 审计帐目；经审计的帐目
68c;Vb audited annual account 经审计的周年帐目
yy } 0_ audited balance sheet 经审计的资产负债表
.cF$f4>2 auditor 核数师；核数主任；审计师
2`I;f/S d auditor's certificate 核数师证明书；审计师证明书
VjqdKQeVq auditor's report 核数师报告；审计师报告
S1zw'!O5 Aussie bond 澳元债券
4sj %: austerity budget 紧缩预算
nwo!A3w: Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
IA^)`l 7H Australia All Ordinaries Index 澳洲所有普通股票指数
0w ['jh|, Australian Dollar [AUD] 澳元
Gx!RaZ1 Australian Options Market 澳大利亚期权市场
9-Qtj49 Australian Securities Commission 澳洲证券事务监察委员会
"J5Pwvs- Australian Society of Certified Practising Accountants 澳洲执业会计师公会
GF !{SO4 Australian Stock Exchange 澳大利亚证券交易所
M0zD)@ Austrian Schilling [ATS] 奥地利先令
W`'|&7~ authentication 认证；鉴证
V
3]p3 authority to purchase 委托购买证；委购书
WHZng QmY authorization 认可；核准；授权；授权书
^.C X6% authorization by direction 指示授权
' r n;|K authorization by instruction 指令授权
"|'`'W authorization by warrant 令状授权
w)eQ'6Vu authorization of unit trust 单位信托的认可
)t0b$<% authorized agent 指定代理人
pt v 4v[gQ authorized capital 法定资本
IJc#)J.2A authorized clerk 出市员
<u?hdwW \ authorized dealer 认可交易商
R{o*O_qX authorized financial institution 认可财务机构
#@6L|$i X authorized fund 认可基金
>1U@NK)HfY authorized fund house 获授权的基金公司；认可基金公司
D:ugP , authorized institution 认可机构
g$"eI/o authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
S.)7u6/_! authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
<M OL{jan authorized insurer 获授权保险人；获认可承保人
,;P`Mf'YC authorized investment 特准投资项目
e-cb?.WU? authorized person 获授权人
G^ ZkY authorized representative 获授权代表
&8 AS=v authorized share capital 法定股本
^Ai_/! " automated quotation system 自动报价系统
.r| vz6tU? Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
p\_qHq\;j 自动交易系统〔香港期货交易所有限公司〕
GLQvA HC automatic adjustment mechanism 自动调整机制
'%!M>rY, automatic adjustment system 自动调整系统
=Xjuz:9D~ Automatic Clearing House 自动票据交换所
(I[h .\% automatic exchange rates accumulation system 自动化汇率累集系统
V&oT':%q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
TcLaWf!c5 automatic teller machine [ATM] 自动柜员机
*z"1 MU autopay 自动转帐
e6i./bf3 available assets 可用资产
y}-S~Ov>I available fiscal reserve 现存财政储备
'>|*j"jv- available profit 可用利润
Kc[u}
. U Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,N7l/6 average 平均；平均数；海损
pd>a6 lI` average basic salary 平均基本薪金
~R@m!'I k average consumer expenditure 平均消费开支；一般消费开支
!$xEX,vj|W average cost 平均成本
N ^yO- xk average cost of land production 增辟土地平均成本
ww cwYPeg average daily turnover 平均每日成交额
b#;N!VX average daily wage rate 平均每日工资率
\Tf{ui average expenditure pattern 平均开支模式
T7,Gf({ average growth rate 平均增长率
v~2X Gm average net fixed assets 固定资产平均净值
;~:Ryl M average of relatives 相对价格平均数
q AVfbcb average price 平均价格
O?,i? average propensity to consume 平均消费倾向；一般消费倾向
) .-(-6=R average propensity to save 平均储蓄倾向；一般储蓄倾向
3:8nwt average rate 平均率
4Eh BpTg
average revenue 平均收入；平均收益
fI
d) average stock 平均库存；平均存货
mYjiiql~ average yearly rent 平均年租
iRwW> a3/ avoidance of double taxation 避免双重课税
cevV<Wy+ avoidance of tax 避税
