A:
E .>4C[O A share Ａ股；甲类股份
3[f):
u3" abatement of tax 减税；减扣免税额
&t-kpA|EG ABN AMRO Bank N.V. 荷兰银行
{}Za_(Y,] above-the-line expenditure 线上项目支出；经常预算支出
t()c=8qF|u above-the-line receipt 线上项目收入；经常预算收入
g zg_>2Sj ABSA Asia Limited 南非联合亚洲有限公司
V47 0C@ absolute change 绝对数值变更
T,tdL
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< d_!mKw absolute guideline figure 绝对准则数字
!Rt>xD absolute interest 绝对权益
9&ids!W~yx absolute order of discharge 绝对破产解除令
<"|, "hA absolute profit margin 绝对利润幅度
1sH&
sGy7 absolute value 实值；绝对值
= 9] ~ yt absolutely vested interest 绝对既得权益
E@3 aI
Axh absorbed cost 已吸收成本；已分摊成本
!0cD $^7 absorption 吸收；分摊；合并
m9Hit8 f@Q absorption rate 吸收率；摊配率；分摊率
WeiFmar ACB Finance Limited 亚洲商业财务有限公司
pV"R|{#V acceptable form of reciprocity 合理的互惠条件
:08,JL{ acceptable rate 适当利率；适当汇率
'08=yqy4N acceptance agreement 承兑协议
8ITd Sg acceptance for honour 参加承兑
b>N8F^}~O acceptor 承兑人；接受人；受票人
_f:W?$\ho acceptor for honour 参加承兑人
$p?aVO accident insurance 意外保险
9*?oYm;dX Accident Insurance Association of Hong Kong 香港意外保险公会
H'hpEw G accident insurance scheme 意外保险计划
( ICd} accident year basis 意外年度基准
Nu7
!8[?r* accommodation 通融；贷款
hfy_3} _ accommodation bill 通融票据；空头票据
,nB5/Lx accommodation party 汇票代发人
/gk X 38 account balance 帐户余额；帐户结余
H+Sz=tg 5 account book 帐簿
7x4PaX( account collected in advance 预收款项
>&5DsV.B account current book 往来帐簿
KMjhZap% account of after-acquired property 事后取得的财产报告
~La>?:g <+ account of defaulter 拖欠帐目
P}7 'm
M account payable 应付帐款
`lt"[K< account payee only [A/C payee only] 只可转帐；存入收款人帐户
.xWC{}7[ account receivable 应收帐款
n#OB%@]<V account receivable report 应收帐款报表
%Q dn account statement 结单；帐单；会计财务报表
q(2'\ _`u account title 帐户名称；会计科目
8eHyL accountant's report 会计师报告
fDU !~/# Accountant's Report Rules 会计师报告规则
5S--'=fu+ accounting and auditing procedure 会计与审计程序；会计与核数程序
^RtIh-Z.9 Accounting Arrangements 《会计安排》
1Z~FCJz accounting basis 会计基础
~A T'[(6 accounting by Official Receiver 破产管理署署长呈交的帐目
Y\?"WGL)p Accounting Circular 《会计通告》
-: y,N
9^ accounting class 会计类别
By Nn accounting date 记帐日期；会计结算日期
JHTSU q accounting for money 款项核算
Q| ?L*Pq2I Accounting Officer 会计主任
Y^EcQzLw accounting period 会计报告期；会计期
wyO4Y accounting policy 会计政策；会计方针
xRLT=.ir accounting practice 会计惯例
Q:k}Jl accounting principle 会计准则
EE'io5\et accounting record 会计记录
S2GxV/E accounting report 会计报告
! \.pq 2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
sZ/v^ xk Accounting Society of China 中国会计学会
54 R#W:t accounting statement 会计报表
iN8zo:&Z accounting system 会计制度；会计系统
C
mWgcw1 accounting transaction 会计事项；帐务交易
"8jf81V* accounting treatment 会计处理
CSq4x5!_7> accounting year 会计年度
0Y{ yKL accretion 增值；添加
} .m< accrual 应计项目；应累算数目
G[I"8iS, accrual basis 应计制；权责发生制
:hk5 .[ accrual basis accounting 应计制会计；权责发生制会计
9} M ?P accrue 应累算；应计
9u}Hmb accrued benefit 应累算利益
X296tA>C` accrued charges 应计费用
ryUQU^v accrued cumulative preference share dividend 应累算的累积优先股股息
""F5z,' accrued expenses 应累算费用
;d"F%M
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RF4vtQC= accrued interest receivable 应收利息；应计未收利息
']z{{UNUN accrued right 累算权益
V>-e y9Q\ accruing profit 应累算的利润
&n }f? accumulated fiscal reserve 累积财政储备
FX`>J6l:X accumulated profit 累积利润；滚存溢利
e+ BQww accumulated reserve 累积储备
][h%U rV accumulation of surplus income 累积收益盈余
(WO]Xq< acquired assets 既得资产
{xB!EQ" acquisition 收购；购置；取得
a PfO$b: acquisition cost 购置成本
tla
5B_ acquisition expenses 购置费用
QIvVcfM^ acquisition of 100% interest 收购全部股权
j0S# >t acquisition of control 取得控制权
=llvuUd\n acquisition of fixed assets 购置固定资产
A _
N;
acquisition of shell “买壳”
?; +1)> { acquisition price 收购价
#;q dY [v act of God 天灾
>#~& - 3 acting partner 执事合伙人
dIa+K?INX active market 买卖活跃的市场；交投畅旺的市场；旺市
L M bn active partner 积极参与的合伙人
3 7 , active trading 交投活跃
u#;7<.D actual circulation 实际流通
FR4QUk actual cost 实际成本
}c`"_L actual expenditure 实际开支；实际支出
q`H_M{26!y actual income 实际入息；实际收入；实际收益
zrL$]Oy}x actual market 现货市场
K&Z tRRDd actual price 现货价；实际价格
](9Xvy actual profit 实际利润
>WQMqQ^t@ actual quotation 实盘；实际价位；实际报价
@qqg e' actual year basis 按实际年度计算
)=Z>#iH1 actuals 实货
l7259Ro~ actuarial investigation 精算调查
OgQV;at actuarial principle 精算原则
_jI,)sr4ic actuarial report 精算师报告
C] eSizS. Actuarial Society of Hong Kong 香港精算学会
RLynE V;] actuarial valuation 精算师估值
qL&[K>2z actuary 精算师
6]_pIf ad referendum agreement 暂定协议；有待覆核的协定
ox>^>wR* ad valorem duty 从价税；按值征税
Y E s & ad valorem duty system 从价税制
9T}pT{~V ad valorem fee 从价费
S)k*?dQ##R ad valorem tariff 从价关税
{M$1N5Eh additional allowance 额外免税额
a 3b/e8c additional amount for unexpired risk 未过期风险的额外款额
/-ch`u md additional assessable profit 补加应评税利润
?WUA`/[z additional assessment 补加评税
7 60Y$/Wz additional commitment 额外承担
#`iB`| additional commitment vote 额外承担拨款
|vwVghC additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[vK ^Um additional dependent parent allowance 供养父母额外免税额
RtP2]O(F additional provision 额外拨款
;| 5F[ additional stamp duty 附加印花税
2c,9e` additional tax 补加税罚款；补加税款
WZejp}x Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
bv9]\qC]T< adjudged bankrupt 被裁定破产
C'@i/+ adjudicated bankrupt 裁定破产人
N/'b$m5=
S adjudication fee 裁定费；评定印花税额手续费；评估契据费
BB $>h} adjudication of bankruptcy 裁定破产；宣告破产
D/B8tf+V adjudication of insolvency 裁定无力偿还债务
| y#
Jx adjusted actual 经调整的实数；调整后的实数
Y3 cMC) adjusted current assets 经调整的流动资产；调整后的流动资产
]^n7
adjusted figure 经调整的数字；调整后的数额
fZ zoAzfv2 adjusted liabilities 经调整的负债；调整后的负债
PbgP\JeX adjusted loss 经调整的亏损；调整后的亏损
C8:f_mJU adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Nk
8 B_{ adjusted profit 经调整的利润；调整后的利润
Yty/3T3)e adjusted surplus 经调整的盈余额；调整后的盈余额
4 Y9`IgQ adjusted value 经调整的价值；调整后的价值
4*#18<u5 adjustment 调整；修订；理算〔保险〕
kT66;Y[ adjustment centre 调剂中心
V`d,qn)i adjustment lag 调整过程的时间差距；调整时差
_L UhZlw adjustment mechanism 调整机制
x0D*U?A adjustment of loss 亏损调整
n;C
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l0w]`EE adjustment range 调整幅度
T|op$ s| administered exchange rate 受管制汇率
wn, KY$/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
fLD, 5SN administration expenses 行政费用
#ut administration fee 手续费；行政费
!bx;Ta. administration in bankruptcy 破产管理
q[ZT Hd.- administration order 遗产管理令
xY8$I6 administrator 管理人；遗产管理人
z}9(x.I administrator of the estate 遗产管理人
F 6|]4H.3Q admission of debt 债项承认书
eA ? RK.e admission of proof 接纳债权证明
y u|8_<bq advance 放贷款项；垫付款项；预支款项；预付款项
LEf^cM=> advance account 暂支帐目；预付款帐户
0<@KG8@hI; advance compensation 预付补偿金
n\'4 advance from shareholder 股东垫款
9 YyLf ; advance pending reimbursement 预支以待日后付还
(OL4Ex' ] advanced economy 先进经济体系
B ahm]2 advancement 预付；预付财产
Y(' #jU advances warrant 垫款令
KC6.Fr{ advancing 贷出
5d^sA;c adverse balance 逆差
! E5HN :# adverse exchange 逆汇
}C?'BRX advertisement addressed to shareholders 在报章刊登的致股东通告
i)#d WFDTv advice for collection 托收通知书
W,n!3:7 s advice of drawing 提款通知书；汇票通知书
_8J.fT$${ advice of payment 付款通知
TDjm2R~9FS Advisory Committee [Securities and Futures Commission]
HM1Fz\Sf 谘询委员会〔证券及期货事务监察委员会〕
I6av6t} Advisory Committee on Diversification 经济多元化谘询委员会
LA5( sp@O affidavit 誓章；遗产申报誓章
& h)yro affidavit of no receipt 述明无收款的誓章
hWLA<wdb affiliate 联号；联营公司；附属公司
f~R(D0 @ affiliated company 附属公司；联号；联营公司
_ < V)-Y affirmation [estate duty] 非宗教式宣誓〔遗产税〕
I;(L%TT ` affordability 负担能力
|aS.a&vwR African Development Bank [AfDB] 非洲开发银行
B d fwa after-acquired property 事后取得的财产
-@2iaQ(5a2 after-hours dealing 市后交易
-d/
=5yxL after-tax profit 税后盈利；税后利润；税后溢利
J!(<y(l agency agreement 代理协议
/Cr%{'P zk agency expenses 代理机构的开支
8kIksy agency fee 代理费
J yK3{wYS Agency Law 《代理法》
I$G['` XX/ agent 代理人；承销人
4F: \-O agent of company 公司代理人
~G&dqw/.-U agent's fee 代理人费；经纪费
| YWD8 + aggregate 总计；总数；总体数字
_;y9$"A aggregate amount 总款额；总额
]s'as9s9 aggregate assets and liabilities 总体资产与负债
Ll' t>) aggregate at constant price 按固定价格计算的总体数字
&6!)jIWJ aggregate demand 总需求
0Mm)`!TLSW aggregate gross position 总持仓量
V f&zL
Sgr aggregate limit 总限额
H%td hu\e aggregate of salaries tax 合计薪俸税
]F~dlH1Wp aggregate performance 总体表现；总体业绩
Sz`,X0a aggregate supply 总体供应
$a]`nLUa aggregate surplus 总盈余
1CZgb aggregate total 整体总额
'IQ0{&EI aggregate value 总值；合计价值
q54]1T Q aggregated basis 合计基准
U7F!Z(
9 aggregated net chargeable income 合计应课税入息实额
/,yd+wcW# aggregation 合并计算；合计；总和
Rhs/3O8k aggregation of incomes of husband and wife 夫妇入息合并计算
+ &Eqk aggregation of property 财产的总和
2%m B K agio 差价；贴水
W{+2/P Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
C,r;VyW6BI Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
p6V0`5 @t 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
[z{1*Xc Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/([ kh~a 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
%tGO?JMkd Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
1))8
A@, 《香港政府和大韩民国政府关于相互促进和保护投资协定》
x 9fip- agreement for a settlement 授产协议
ZY+ qA agreement for assignment 转让协议
+r2-S~f3N agreement for sale 售卖协议；买卖协议
T8$y[W-c agreement for sale and purchase 买卖协议
NXrlk agreement for the payment of interest 支付利息协议
chX"O 0?" agreement for the repayment of money 还款协议
Y$ _B1_ agreement of reinsurance 再保险协议
U5de@Y Agricultural Bank of China 中国农业银行
3]S$ih&A air passenger departure tax 飞机乘客离境税
#*Ctwl,T Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
k9!{IScq airport tax 机场税
YS0<qSN alcohol duty 酒精税
q/,O\, alienation 让与；让渡；转让
:vbW alimony 生活费；赡养费
e9 B064 All Ordinaries Index [AOI] 所有普通股指数
kxv1Hn"`{E all risks 全险；综合险
eSq.GtI All Sales Record for Stock Market 《股票市场成交报告》
4kx
N<] Allied Capital Resources Limited 新联财务有限公司
rey!{3U all-items index [Consumer Price Index] 总指数〔消费物价指数〕
? =Kduef allocation letter 拨款信件
' `Hr} allocation of fund 分配款项；预留款项
bk[!8- b/a allocation of profit 利润分配；溢利分配
RA
L ~!"W allocation warrant 拨款令
i/Zd8+.n$ allotment 分配；配股
6'f; -2 allotment notice 股份配售通知；配股通知
SmO~,2= allotment of shares 股份分配
;2QP7PrSY allowable 可获宽免；免税的
&};zvo~P. allowable business loss 可扣除的营业亏损
9->if/r,o allowable expenses 可扣税的支出
f/?P514h allowance 免税额；津贴；备抵；准备金
ef4 i :. allowance for debts 债项的免税额
$ I?" lky allowance for depreciation by wear and tear 耗损折旧免税额
$XH^~i; allowance for funeral expenses 殡殓费的免税额
/)O"l @ }U allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]`WJOx4 allowance for repairs and outgoings 修葺及支出方面的免税额
p]c%f 2E>d allowance to debtor 给债务人的津贴
dM@1l1h/ alteration of capital 资本更改
JBZ@'8eqi] alternate trustee 候补受托人
q)
KKvO amalgamation 合并
GM< 9p_
B ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8 &dF ambit of charges 征税范围；收费范围
?a]mDx>xh amended valuation 经修订的估值
owv[M6lbD American Commodities Exchange 美国商品交易所
F!K>K z American Express Bank Limited 美国运通银行
1$ {SRU7l American Stock Exchange 美国证券交易所
*LY8D<:z s amortization 摊销
MolgwVd amount due from banks 存放银行同业的款项
I q.*8Oc amount due from banks abroad 存放海外银行同业的款项
K*d Cc}:` amount due from holding companies 控股公司欠款
M',?u amount due from local banks 存放本港银行同业的款项
j'K /22 amount due to banks 银行同业的存款
hi[pVk~B) amount due to banks abroad 海外银行同业的存款
],].zlN amount due to holding companies 控股公司存款
I%Z amount due to local banks 本港银行同业的存款
69.NPy@ amount due to outport banks 外埠银行同业的存款
&%Tj/ Qx amount for note issue 发行纸币的款额
=2x^nW amount of bond 担保契据的款额
P PsE${! amount of consideration 代价款额
Z 3!`J& amount of contribution 供款数额
9gZ $
amount of indebtedness 负债款额
<a+Z;> amount of principal of the loan 贷款本金额
Kc(FX%3LU amount of rates chargeable 应征差饷数额
U/BR*Zn]* amount of share capital 股本额
e>7i_4(C amount of sums assured 承保款额
3R V R amount of variation 变动幅度
?bu>r=oIO] amount of vote 拨款数额
t#"Grk8Mz& amount payable 应付款额
ct}9i"H#1 amount receivable 应收款额
E4xa[iZ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,Y48[_ymm analysis 分析
v.5+7,4 ancillary risk 附属风险
n'w.;
q annual account 周年帐目；周年帐目报表；年度决算；年结
n Fs( ?Rv* annual accounting date 年结日期
uW3!Yg@ annual allowance 每年免税额；年积金；年度津贴；年津
ete.! *= annual balance 年度余额
8dyg1F annual disposable income 每年可动用收入
"
2Dngw annual estimates 周年预算
\uMLY<]P annual fee 年费
* /DO ex"y annual general meeting 周年大会
#R
RRu2 annual growth rate 年增率；每年增长率
7t_^8I%[ annual long-term supplement 长期个案每年补助金
%u5]>]M+ annual pensionable emolument 可供计算退休金的年薪
s"?3]P annual report 年报
4xJQ!>6 Annual Report on the Consumer Price Index 《消费物价指数年报》
>- { Hy x annual return 周年报表；周年申报表；每年报税表格
HUO j0T Annual Return Rules 《周年报表规则》
~^b/( annual review of consumer prices 每年消费物价回顾
N)>ID(}F1 annual roll-forward basis 逐年延展方式
n{SJ_S#a.a annual salary 年薪
Rzus NS annual statement 年度报表；年度决算表
5rUdv}. 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
*_g$MI annuitant 年金受益人
6\S~P/PkE annuity 年金
W`*r>`krVJ annuity contract 年金合约
gv{ >`AN annuity on human life 人寿年金
.w ,q0<} antecedent debt 先前的债项
S#[j )U- ante-dated cheque 倒填日期支票
e(8Ba X _ anticipated expenditure 预期开支
-s'-eQF J anticipated net profit 预期纯利
w)jISu;RG anticipated revenue 预期收入
!$>R j anti-inflation measure 反通货膨胀措施
9 JK Ew anti-inflationary stance 反通货膨胀立场
5i{j' {_(8 apparent deficit 表面赤字
y L~W.H apparent financial solvency 表面偿债能力
,wdD8ZT'Ip apparent partner 表面合伙人
fLAw12;^ application for personal assessment 个人入息课税申请书
ROZF)|l application of fund 资金应用
B^jc3 VsR application to release as liquidator and to destruct the books of accounts and documents
FN) $0 申请免除清盘人职务及毁灭帐簿与文件
Pd]|:W< E appointed actuary 委任精算师
5.J.RE"M appointed auditor 委任核数师；委任审计师
`x%>8/ appointed trustee 委任的受托人
63x?MY6 appointer 委任人
<yg F( apportioned pro rata 按比例分摊
dN[\xVcj apportionment 分配；分摊
t.\dpBq Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
K )k<Rh[< apportionment formula 分摊方程式
eO[b1]WLP apportionment of estate duty 遗产税的分摊
j^2j& Ta appraisal 估价；评估
KdbHyg<4 appreciable growth 可观增长
9490o:s appreciable impact 显着影响
d9|<@A appreciable increase 可观增长
0}dpK $. appreciation 增值；升值
y Fq&8 x<X appreciation against other currencies 相对其他货币升值
2Q:+_v appreciation of the exchange value of Hong Kong dollar 港元汇值上升
c_!cv":s appreciation tax 增值税
>t_ 6B~x9 appropriation 拨款；拨用；拨付
( Px OE appropriation account 拨款帐目
ZLAy-
9^Y Appropriation Bill 拨款法案
8E]F$.6U appropriation-in-aid system 补助拨款办法
Hc(OI|z~ approved assets 核准资产
Alw3\_X approved basket stock 认可一篮子证券
$z*'fXg approved budget 核准预算
e'b(gD} approved charitable donation 认可慈善捐款
SS.dY""89 approved charitable institution 认可慈善机构
{%6`!WW[ approved currency 核准货币；认可货币
x5 *!Wx
approved estimates 核准预算
3 WIk approved estimates of expenditure 核准开支预算
LTx,cP approved overseas insurer 核准海外保险人
y:qUn!3 approved overseas trust company 核准海外信托公司
zi`o#+ approved pooled investment fund 核准汇集投资基金
RF0Hj gP approved provident fund scheme 认可公积金计划
=P
#] approved provision 核准拨款
{fn!' approved redeemable share 核准可赎回股份
n t7.?$ approved regional stock 认可地区性证券
9| CN8x- approved retirement scheme 认可退休金计划
C/6V9;U approved subordinated loan 核准附属贷款
(n9g kO&8" arbitrage 套戥；套汇；套利
?"g2v-jTK arbitrageur 套戥者；套汇者
M} v/tRI arbitrary amount 临时款项
K?$^@ N arrangement 措施；安排；协定
Whf.fK arrears 欠款
aM 0f/"-_ arrears of pay 欠付薪酬
LW_ f arrears of revenue 逾期未收税款；逾期未收的帐项
oWo-
j< articles of association 组织章程；组织细则；组织章程细则
L .0mk_& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
2Ny"O.0h ascertainment of profit 确定利润
#d2.\X}A"3 "Asia Clear" “亚洲结算系统”
xLH)P<^`C Asia Commercial Bank Ltd. 亚洲商业银行有限公司
mk+B9?;cF- Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
gi
_ 5?$ Asian Development Fund [ADF] 亚洲发展基金
_?0}<k Q& Asian dollar bond 亚洲美元债券
hJ~Uf5Q Asian dollar market 亚洲美元市场
@ xYlS5{ Asian dollar rate 亚洲美元利率
Qtv&ijFC Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
H6 HVu | Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
FNY8tv*/x asked price 沽盘；喊价；索价；卖方报价
Av V|(K" assessable income 应评税入息
j@uOOhy assessable loss 应评税亏损
DG ;_Vg assessable profit 应评税利润
{vyv7L assessable value 应评税值
$ Kncvu assessed profit 估定利润
"J8vjr1 / assessed value 经评估价值
<oA7'|Bu< assessment 评税；评定；估价；评税单
[o+q>|q assessment number 评税编号；估价编号
|My4SoO F assessment of additional tax 补加税评税
90*5
5\>{ assessment of performance 业绩评估；实绩评价
6){]1h" Assessor 评税主任
Tl[!=S asset price bubbles 资产价格泡沫
OGg># vj,s asset-backed securities 具资产保证的证券
ww $ assets accretion 资产增值
Jx7C'~,J assets and liabilities 资产与负债
6'G6<8 >- assets betterment statement 资产递增表；资产改进表
e MY<uqdw assets lending 实物放款；有抵押贷款
2:7 zG "$ assets of the company passing on the death 死者去世时转移的公司资产
(UvM@]B assets pledged as security for liabilities 用作负债抵押的资产
$jI3VB assets portfolio 资产投资组合
1A G<$d5U| assets price 资产价格
^c4@(]v'G assets quality 资产质素
>\=3:gb: assets realization 资产变现
$r8 ^0ZRr assets refinancing arrangement 资产再集资安排
5l 2 ? assets securitization 资产证券化
lc,tVe_ assets situated outside Hong Kong 在香港以外地方的资产
f'-i o<. assets stripping 削减资产；拆卖资产
uRRQyZ assets value 资产值
E.ly#2 ? assignee 承让人
57zSu3v4Y assignment 转让；转让书；转让契
7;sj%U^'l assignment of interest 权益转让
;"fDUY| assignment of letters patent and trade mark 专利证书及商标转让
PMh^(j[ assignment of property 物业转让；物业转让书
Hh-+/sO~" assignment right 转让权
WD2]&g assignor 转让人
xtE_=5$~ associate 有联系的人；有关连人士；相联者；合伙人；联系人
[ }/LD3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Co9QW/'i associate member 附属会员
RIXMJ7e7 associated body corporate 相联法人团体
#Jn_c0 associated company 相联公司；联属公司
8:>1F, associated corporation 相联法团
P 8>d6;o($ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#PanfYR 公认会计师公会〔英国〕
3'qJ/*]9 Association of Futures Exchange Brokers 香港期货经纪协会
~Ro9u p Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
?^$MRa:D association of underwriters 承保人组织
m~Bl*`~M assumption of control 接管
=fve/_Q~ assurance 担保；保险；转易；转易书
ZF|+W?0&% assurance of interest 权益的转易
9@52Fg ;mj at 19XX price 按一九ＸＸ年价格计算
YZ7|K< at a discount 按赔价计算；按贴水价格计算；打折扣
I8/DR z$A at a premium 按溢价计算；按升水价格计算
2
:mn</z at call 通知付款；按通知
& )vC;$vD` at constant market price 按固定市价计算
;F#7Px(q at constant price 按固定价格计算
Xn,v]$M! at cost 按成本计算
N qEA4C at current market price 按当时市价计算；按现时市价计算
mG`e3X 6@- at current price 按当时价格计算；按现时价格计算
s]mY*@a% at factor cost 按要素成本计算；按生产要素成本计算
9}uW}y J at money-of-the-day price 按付款当日价格计算
./D$dbu3 at or better 按指定或较佳价位〔买卖指令〕
AUNQA at par 按面值计算；平价
m -DsY at sight 见票即付
IWveW8qJ at the close 按收市盘
4*mS y at the opening 按开市盘
C,NxE5?h attestation 见证；见证条款
{g~bQ2wDC at-the-money option 平价期权
~L_hZso4 attorney 受权人；受托代表人
} gMDXy} attornment 新拥有人承认书
4jBC9b}O attributable profit 可归属利润
;9l y'<up attributable share value 可归属股份价值
UybW26C;aU Auckland Stock Exchange 奥克兰证券交易所
,4,V4 N auction 拍卖
+s x 8t auctioneer 拍卖商
*^wB!{.# audit 审计；核数
#8bsxx!s Audit Commission 审计署
.8uz 6~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
d]i(h~?_ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Ppt2A 6W audit review 帐目审查
drd/ jH& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#gaQaUjR audited account 审计帐目；经审计的帐目
,i6RE
audited annual account 经审计的周年帐目
k({\/t3i audited balance sheet 经审计的资产负债表
XfE -fH1j auditor 核数师；核数主任；审计师
#D9e$E(J^ auditor's certificate 核数师证明书；审计师证明书
lR`'e0Lq auditor's report 核数师报告；审计师报告
)VK }m9Ae Aussie bond 澳元债券
kR@Yl Yo austerity budget 紧缩预算
3bd5FsI^pU Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'K*AV7>E Australia All Ordinaries Index 澳洲所有普通股票指数
9lj!C ' Australian Dollar [AUD] 澳元
G633Lm`ri Australian Options Market 澳大利亚期权市场
F@!Td(r2 Australian Securities Commission 澳洲证券事务监察委员会
ror|R@;y Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5,;`$'?a% Australian Stock Exchange 澳大利亚证券交易所
~i_Tw#} Austrian Schilling [ATS] 奥地利先令
r-IVb&uF b authentication 认证；鉴证
H:JLAK authority to purchase 委托购买证；委购书
%|l8f>3[ authorization 认可；核准；授权；授权书
`L5~mb;7* authorization by direction 指示授权
%77p5ctW authorization by instruction 指令授权
%F9{EX Jy authorization by warrant 令状授权
&G >(9 authorization of unit trust 单位信托的认可
cZ+7.oD u authorized agent 指定代理人
lhYn5d)DV
authorized capital 法定资本
3q:{1rc authorized clerk 出市员
'[(nmx'yVJ authorized dealer 认可交易商
's!-80sd authorized financial institution 认可财务机构
-g/hAxb5 authorized fund 认可基金
m&oi8 P-6 authorized fund house 获授权的基金公司；认可基金公司
$7Mtt.d 6 authorized institution 认可机构
+ ~U=C9[gj authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
] 43bere authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
/<3<.
~ authorized insurer 获授权保险人；获认可承保人
s& {Qdf authorized investment 特准投资项目
tAFti+Qb authorized person 获授权人
v)kEyX'K2d authorized representative 获授权代表
Zz |MIGHm authorized share capital 法定股本
p'?w2YN/ automated quotation system 自动报价系统
jN+N(pIi.o Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
)W&>[B 自动交易系统〔香港期货交易所有限公司〕
A ?"h@-~2 automatic adjustment mechanism 自动调整机制
TE-;X,gDV_ automatic adjustment system 自动调整系统
x q-$\#O Automatic Clearing House 自动票据交换所
td -3 h,\\ automatic exchange rates accumulation system 自动化汇率累集系统
VnJMmMM Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
pY^9l3y^ automatic teller machine [ATM] 自动柜员机
^yKY'>T#d autopay 自动转帐
} i)$n(A)K available assets 可用资产
`Xc irfp available fiscal reserve 现存财政储备
6a>H|"P NE available profit 可用利润
lZt(&^T Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
w3D]~&] average 平均；平均数；海损
IdRdW{o average basic salary 平均基本薪金
Lg` Jp&Kg average consumer expenditure 平均消费开支；一般消费开支
xQlT%X;' average cost 平均成本
g "!\\:M average cost of land production 增辟土地平均成本
gS"Q=ZK" average daily turnover 平均每日成交额
OalP1Gy average daily wage rate 平均每日工资率
~j @UlP average expenditure pattern 平均开支模式
WA.\*Nqz e average growth rate 平均增长率
%W|DJ\l8" average net fixed assets 固定资产平均净值
L]2< &%N2 average of relatives 相对价格平均数
Ew^ @A q average price 平均价格
L,-u.vV average propensity to consume 平均消费倾向；一般消费倾向
VZA3IbK} average propensity to save 平均储蓄倾向；一般储蓄倾向
^ZQCIS-R average rate 平均率
#Y,A[Y5jX average revenue 平均收入；平均收益
RyRqH:p)3 average stock 平均库存；平均存货
D? +
RJs average yearly rent 平均年租
T2Z[AvNXFk avoidance of double taxation 避免双重课税
hD 46@ avoidance of tax 避税
