A:
3GMRH;/w A share Ａ股；甲类股份
a<AT;Tc abatement of tax 减税；减扣免税额
EPx_xX ABN AMRO Bank N.V. 荷兰银行
9+'QH above-the-line expenditure 线上项目支出；经常预算支出
t~mbe above-the-line receipt 线上项目收入；经常预算收入
L,!3 ABSA Asia Limited 南非联合亚洲有限公司
Jpi\n-
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"[ f"h absolute expenditure 实际开支
fq^D<c{3 absolute guideline figure 绝对准则数字
CXC,@T absolute interest 绝对权益
QcZ*dI7]: absolute order of discharge 绝对破产解除令
l| 1O9I0Gd absolute profit margin 绝对利润幅度
#"tHT<8 u absolute value 实值；绝对值
JNY;;9o absolutely vested interest 绝对既得权益
lPcp 1 7U absorbed cost 已吸收成本；已分摊成本
[x}]sT`#a absorption 吸收；分摊；合并
34Q;& z\e absorption rate 吸收率；摊配率；分摊率
5AmY rXZ ACB Finance Limited 亚洲商业财务有限公司
`[T|Ck5 acceptable form of reciprocity 合理的互惠条件
N}ur0 'J0 acceptable rate 适当利率；适当汇率
! Jh/M^ acceptance agreement 承兑协议
k-;%/:O m acceptance for honour 参加承兑
qJq49}2 acceptor 承兑人；接受人；受票人
63hOK acceptor for honour 参加承兑人
5nq0#0O c accident insurance 意外保险
AvW2)+6G Accident Insurance Association of Hong Kong 香港意外保险公会
G2#= {g{ accident insurance scheme 意外保险计划
/_Z--s> j accident year basis 意外年度基准
HsA4NRF'7 accommodation 通融；贷款
u\~dsD2)q accommodation bill 通融票据；空头票据
r;3{%S._ accommodation party 汇票代发人
PnB%vS account balance 帐户余额；帐户结余
i <KWFF# account book 帐簿
XXuIW Ihm account collected in advance 预收款项
sT| $@$bN account current book 往来帐簿
{ XC1B account of after-acquired property 事后取得的财产报告
3GEI) ! account of defaulter 拖欠帐目
{d`e9^Z: account payable 应付帐款
S+c) account payee only [A/C payee only] 只可转帐；存入收款人帐户
~udi=J | account receivable 应收帐款
b "U{@ account receivable report 应收帐款报表
') pXQ account statement 结单；帐单；会计财务报表
u nE h account title 帐户名称；会计科目
i:ar{ q accountant's report 会计师报告
, sEu[m Accountant's Report Rules 会计师报告规则
XA8{N accounting and auditing procedure 会计与审计程序；会计与核数程序
X+l &MD Accounting Arrangements 《会计安排》
sGx"j a + accounting basis 会计基础
xyGk\= S accounting by Official Receiver 破产管理署署长呈交的帐目
6nxX~k Accounting Circular 《会计通告》
F,2)Udim accounting class 会计类别
C'b W3la accounting date 记帐日期；会计结算日期
YGp8./ma<I accounting for money 款项核算
{J`Zl1_q Accounting Officer 会计主任
wwnl_9a accounting period 会计报告期；会计期
[kf$8 2 accounting policy 会计政策；会计方针
F@e9Dz| accounting practice 会计惯例
$[ zy|Y( accounting principle 会计准则
bzFwQi}> accounting record 会计记录
O*MC"%T accounting report 会计报告
}UwDHq= Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@4h{# Accounting Society of China 中国会计学会
_M
n7zt1^ accounting statement 会计报表
9}e`_z accounting system 会计制度；会计系统
w7Do #Cv accounting transaction 会计事项；帐务交易
=rBNEd accounting treatment 会计处理
ByR%2_6& accounting year 会计年度
v-`RX;8 accretion 增值；添加
Ns.b8Y accrual 应计项目；应累算数目
L"Y_:l3"7 accrual basis 应计制；权责发生制
B j!{JcM-^ accrual basis accounting 应计制会计；权责发生制会计
QdaYP accrue 应累算；应计
m`(5B accrued benefit 应累算利益
Zy0u@`` accrued charges 应计费用
'~?\NeO= accrued cumulative preference share dividend 应累算的累积优先股股息
K07b#`NF6 accrued expenses 应累算费用
><o d BM- accrued interest payable 应付利息；应计未付利息
98u$5=Z' / accrued interest receivable 应收利息；应计未收利息
3nVdws accrued right 累算权益
Sp+ zP-3 accruing profit 应累算的利润
Gv,_;?7lD accumulated fiscal reserve 累积财政储备
n6T@A;_g accumulated profit 累积利润；滚存溢利
~m~<xtoc accumulated reserve 累积储备
9!hiCqA& accumulation of surplus income 累积收益盈余
DyiyH%S SD acquired assets 既得资产
^6=y4t=%F acquisition 收购；购置；取得
AH$D./a acquisition cost 购置成本
_97A9wHj acquisition expenses 购置费用
$bQ[H[4l acquisition of 100% interest 收购全部股权
3D3/\E#'o acquisition of control 取得控制权
Y#3<w acquisition of fixed assets 购置固定资产
<Wgp$qt; acquisition of shell “买壳”
Bny3j~*U acquisition price 收购价
*g
=ey?1S act of God 天灾
Ba$&4?8 acting partner 执事合伙人
0zD[mt active market 买卖活跃的市场；交投畅旺的市场；旺市
)H &rr( active partner 积极参与的合伙人
Q/EH vb] active trading 交投活跃
b,] QfC actual circulation 实际流通
<=;#I_E#E actual cost 实际成本
(=n {LMa actual expenditure 实际开支；实际支出
m22FOjk\ actual income 实际入息；实际收入；实际收益
&S/@i|_ actual market 现货市场
I^h^Q eBis actual price 现货价；实际价格
,tt]C~\u actual profit 实际利润
s+{ )K actual quotation 实盘；实际价位；实际报价
`w@8i[2J actual year basis 按实际年度计算
4\qnCf3 actuals 实货
X 4\ actuarial investigation 精算调查
[ =dK %7v actuarial principle 精算原则
*3;H6 actuarial report 精算师报告
6CoDn(+z Actuarial Society of Hong Kong 香港精算学会
/"w%?Ea actuarial valuation 精算师估值
0[(TrIpXl actuary 精算师
@edx]H1~^ ad referendum agreement 暂定协议；有待覆核的协定
EqW/Wxv7b ad valorem duty 从价税；按值征税
xY] Y ad valorem duty system 从价税制
`acX1YWh5 ad valorem fee 从价费
~I'1 \1 ad valorem tariff 从价关税
< {1'cx additional allowance 额外免税额
9F[k;U w additional amount for unexpired risk 未过期风险的额外款额
^Ec);Z additional assessable profit 补加应评税利润
bb@@QzR additional assessment 补加评税
[I *zZ` additional commitment 额外承担
ifyWhS ++ additional commitment vote 额外承担拨款
HE>6A|rgDr additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~4e4G yx c additional dependent parent allowance 供养父母额外免税额
{G _ :#cep additional provision 额外拨款
m 0*bz5 additional stamp duty 附加印花税
wjLtLtK? additional tax 补加税罚款；补加税款
Tw^b!74gq Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
IGKF&s*;{[ adjudged bankrupt 被裁定破产
/G}TPXA adjudicated bankrupt 裁定破产人
RM/q\100 adjudication fee 裁定费；评定印花税额手续费；评估契据费
AUZ^XiK adjudication of bankruptcy 裁定破产；宣告破产
~.-o * adjudication of insolvency 裁定无力偿还债务
@)"= b!q= adjusted actual 经调整的实数；调整后的实数
vwA d6Tm adjusted current assets 经调整的流动资产；调整后的流动资产
TGUlJLT adjusted figure 经调整的数字；调整后的数额
S6~&g|T, adjusted liabilities 经调整的负债；调整后的负债
CKoRq|QG_ adjusted loss 经调整的亏损；调整后的亏损
L[M`LZpJo 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
R d|#-7 adjusted profit 经调整的利润；调整后的利润
Km UH([# adjusted surplus 经调整的盈余额；调整后的盈余额
2y"]rUS` adjusted value 经调整的价值；调整后的价值
;8!L*uMI adjustment 调整；修订；理算〔保险〕
(yh zjN~ adjustment centre 调剂中心
g9N_s,3jC adjustment lag 调整过程的时间差距；调整时差
-M{.KqyW adjustment mechanism 调整机制
mU
d[' Z adjustment of loss 亏损调整
?]1_ 2\M adjustment process 调整过程；调整程序
(e,5
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<d&9`e1Hc administered exchange rate 受管制汇率
E'_3 U5U Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
?<mx v" administration expenses 行政费用
}q-* L s~ administration fee 手续费；行政费
=8Bq2.nlR administration in bankruptcy 破产管理
ga BVD*> administration order 遗产管理令
.(D,CGtYb administrator 管理人；遗产管理人
S3cV^CzNg administrator of the estate 遗产管理人
HN7C+e4U~ admission of debt 债项承认书
X:3W9`s )* admission of proof 接纳债权证明
=\[}@Kh advance 放贷款项；垫付款项；预支款项；预付款项
-SF *DZ advance account 暂支帐目；预付款帐户
~57.0?IK advance compensation 预付补偿金
l)1FCD V advance from shareholder 股东垫款
#* KmPc+ advance pending reimbursement 预支以待日后付还
Ze?(N~ advanced economy 先进经济体系
9^D5Sl$g advancement 预付；预付财产
Wzm!:U2R* advances warrant 垫款令
?+^vU5b1u advancing 贷出
^)\z adverse balance 逆差
S .i CkX adverse exchange 逆汇
*Fb|iR advertisement addressed to shareholders 在报章刊登的致股东通告
@nPXu2c?u7 advice for collection 托收通知书
e aNMcC1 advice of drawing 提款通知书；汇票通知书
R]Iv?) Y advice of payment 付款通知
$0(~ID Advisory Committee [Securities and Futures Commission]
.=I:cniw\r 谘询委员会〔证券及期货事务监察委员会〕
T~&9/%$F Advisory Committee on Diversification 经济多元化谘询委员会
SuorCp] affidavit 誓章；遗产申报誓章
;|a,1#x affidavit of no receipt 述明无收款的誓章
`Z)]mH\ X affiliate 联号；联营公司；附属公司
,lso xl affiliated company 附属公司；联号；联营公司
/ *$B affirmation [estate duty] 非宗教式宣誓〔遗产税〕
N^Bjw?3 affordability 负担能力
[ pAW' : African Development Bank [AfDB] 非洲开发银行
,m"0Bu2 after-acquired property 事后取得的财产
e#R'_}\yj after-hours dealing 市后交易
]ULE>a after-tax profit 税后盈利；税后利润；税后溢利
T/9`VB%N agency agreement 代理协议
&O&; v|!9 agency expenses 代理机构的开支
G; onJ > agency fee 代理费
G\\0N^v Agency Law 《代理法》
/E%r@Rui3$ agent 代理人；承销人
Uu}a! V agent of company 公司代理人
cq?&edjP agent's fee 代理人费；经纪费
p
K= aggregate 总计；总数；总体数字
zJx O\ aggregate amount 总款额；总额
&@&0n)VTd aggregate assets and liabilities 总体资产与负债
T^b62j'b5_ aggregate at constant price 按固定价格计算的总体数字
PF6w'T 5 aggregate demand 总需求
7BNu.5*y aggregate gross position 总持仓量
Vm_<eyI2 aggregate limit 总限额
` D9sEt_/ aggregate of salaries tax 合计薪俸税
n"G ow/-; aggregate performance 总体表现；总体业绩
q8Z,XfF^S aggregate supply 总体供应
..Dr?#C r aggregate surplus 总盈余
&I= 27!S aggregate total 整体总额
v "Z`#Bi aggregate value 总值；合计价值
QO fqW@g aggregated basis 合计基准
f\/'Fy0 aggregated net chargeable income 合计应课税入息实额
K4.GAGd aggregation 合并计算；合计；总和
5:T)h oF@ aggregation of incomes of husband and wife 夫妇入息合并计算
Mha oD5*9 aggregation of property 财产的总和
c;M&;'#x agio 差价；贴水
Pl9Ky(Q`V 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》
"3\C;B6I Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$VgazUH%
= 《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》
4Iq-4IG( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ytsPk2@WR 《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》
SniKC qmC] Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
0Qa kFt 《香港政府和大韩民国政府关于相互促进和保护投资协定》
=xf7lN' agreement for a settlement 授产协议
i !tF{'*%# agreement for assignment 转让协议
$h)VKW ^\ agreement for sale 售卖协议；买卖协议
I7Uj<a=(q agreement for sale and purchase 买卖协议
K]bw1K K agreement for the payment of interest 支付利息协议
S2!$ agreement for the repayment of money 还款协议
0r |mg::' agreement of reinsurance 再保险协议
D a@H^ Agricultural Bank of China 中国农业银行
"& Y5 Nh air passenger departure tax 飞机乘客离境税
:t'*fHi ~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4ne95_i airport tax 机场税
l&2 }/A alcohol duty 酒精税
n}f*>Mn alienation 让与；让渡；转让
mqIcc'6f alimony 生活费；赡养费
q ad`muAd All Ordinaries Index [AOI] 所有普通股指数
ruf*-&Kr7 all risks 全险；综合险
3%J7_e' All Sales Record for Stock Market 《股票市场成交报告》
DX H"`1[- Allied Capital Resources Limited 新联财务有限公司
#&oL iz=hZ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-weCdTY`X allocation letter 拨款信件
p T=YV
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) ]W|i9 allocation of profit 利润分配；溢利分配
VvS ^f allocation warrant 拨款令
.&Q'aOg allotment 分配；配股
L FncY(b allotment notice 股份配售通知；配股通知
q |r/%[[!o allotment of shares 股份分配
Fh3>y2 `/ allowable 可获宽免；免税的
D{Rk9MKkE allowable business loss 可扣除的营业亏损
>&`S$1 o allowable expenses 可扣税的支出
m :sT) allowance 免税额；津贴；备抵；准备金
p2\mPFxEP allowance for debts 债项的免税额
uPvE;E _ allowance for depreciation by wear and tear 耗损折旧免税额
-$A d#Eu]M allowance for funeral expenses 殡殓费的免税额
}ag
-J."5M allowance for inflation 为通货膨胀而预留的款项；通胀准备金
"j]85 allowance for repairs and outgoings 修葺及支出方面的免税额
QE b
^'y allowance to debtor 给债务人的津贴
O0i)Iu(J7; alteration of capital 资本更改
FFvF4]|L alternate trustee 候补受托人
QL{ ^ amalgamation 合并
BB)( #yoi ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|Qa [N( ambit of charges 征税范围；收费范围
< q dM amended valuation 经修订的估值
{dk%j ~w8 American Commodities Exchange 美国商品交易所
$Qc`4x;N American Express Bank Limited 美国运通银行
q\xT American Stock Exchange 美国证券交易所
[o g_0; amortization 摊销
p^yuz ( amount due from banks 存放银行同业的款项
"j<l=l ! amount due from banks abroad 存放海外银行同业的款项
);~JyoDo amount due from holding companies 控股公司欠款
gTby%6- \| amount due from local banks 存放本港银行同业的款项
S.Z2gFE&tu amount due to banks 银行同业的存款
w QnW2)9! amount due to banks abroad 海外银行同业的存款
LKx<hl$O amount due to holding companies 控股公司存款
S D=kpf; amount due to local banks 本港银行同业的存款
"'8^O Z R amount due to outport banks 外埠银行同业的存款
o/6 'g)r* amount for note issue 发行纸币的款额
hh$V[/iK amount of bond 担保契据的款额
M|l`2Hpe amount of consideration 代价款额
> 0kZ-M5 amount of contribution 供款数额
q7!$- amount of indebtedness 负债款额
Oosr`e@S amount of principal of the loan 贷款本金额
k|-P&g amount of rates chargeable 应征差饷数额
: K#z~#n amount of share capital 股本额
C'a %piX amount of sums assured 承保款额
,o\-'
amount of variation 变动幅度
A t?]FjL6S amount of vote 拨款数额
<Y9 L3O`[ amount payable 应付款额
<$8`]e?I amount receivable 应收款额
b_p/ 1W: Amsterdam Stock Exchange 阿姆斯特丹证券交易所
yN4 K^# analysis 分析
7"iUyZ( ancillary risk 附属风险
Oapv`Z\i~ annual account 周年帐目；周年帐目报表；年度决算；年结
GIyb0XjTw annual accounting date 年结日期
"B^c annual allowance 每年免税额；年积金；年度津贴；年津
SBNeN] annual balance 年度余额
4J"S?HsW| annual disposable income 每年可动用收入
Km=dI d7] annual estimates 周年预算
.Zzx W annual fee 年费
K:os fd annual general meeting 周年大会
;]/emw=a annual growth rate 年增率；每年增长率
GW[g!6 6^ annual long-term supplement 长期个案每年补助金
t[yu3U annual pensionable emolument 可供计算退休金的年薪
f=f8) +5 annual report 年报
pm.Zc'23
Annual Report on the Consumer Price Index 《消费物价指数年报》
x? *) annual return 周年报表；周年申报表；每年报税表格
*nj={Ss& Annual Return Rules 《周年报表规则》
:MIJfr>z annual review of consumer prices 每年消费物价回顾
RF,[1O-\O annual roll-forward basis 逐年延展方式
Vh1R!>XY annual salary 年薪
Qel2OI `b annual statement 年度报表；年度决算表
+5>*$L%8T` 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
1%R8q=_ annuitant 年金受益人
n&4 4Acs[ annuity 年金
oQ=v:P] annuity contract 年金合约
_$oN"pj annuity on human life 人寿年金
l4:5(1 antecedent debt 先前的债项
v*&WxP^Gm ante-dated cheque 倒填日期支票
VXM5
B anticipated expenditure 预期开支
U h9p ,AV anticipated net profit 预期纯利
tE~OWjL anticipated revenue 预期收入
?$>#FKrt anti-inflation measure 反通货膨胀措施
>3v
j<v}m anti-inflationary stance 反通货膨胀立场
pel{ ;r apparent deficit 表面赤字
>F zs%]M apparent financial solvency 表面偿债能力
C }= *%S apparent partner 表面合伙人
q3CcXYY application for personal assessment 个人入息课税申请书
ecZT|X4u application of fund 资金应用
HoTg7/iK application to release as liquidator and to destruct the books of accounts and documents
?
_>L<Y 申请免除清盘人职务及毁灭帐簿与文件
Y oT< ]' appointed actuary 委任精算师
d [p-zn. appointed auditor 委任核数师；委任审计师
rKtr&w7X appointed trustee 委任的受托人
D; @nrj`. appointer 委任人
^E)*i#."4 apportioned pro rata 按比例分摊
%+=y! apportionment 分配；分摊
D>U b)i Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
$P{|^ou3a# apportionment formula 分摊方程式
=.sg$VX apportionment of estate duty 遗产税的分摊
`~0^fSww appraisal 估价；评估
3t*e|Ih&j5 appreciable growth 可观增长
1hz:AUH appreciable impact 显着影响
H;eGBVi appreciable increase 可观增长
g ss 3e& appreciation 增值；升值
e?V7< 7$ appreciation against other currencies 相对其他货币升值
TVVr<r appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^iH wv*ss appreciation tax 增值税
t,f)! D$ appropriation 拨款；拨用；拨付
'UW(0 P Xw appropriation account 拨款帐目
q$<M 2 Appropriation Bill 拨款法案
\$iU#Z appropriation-in-aid system 补助拨款办法
_~{Nco7T approved assets 核准资产
]+!{^ h$ approved basket stock 认可一篮子证券
.w.jT"uD! approved budget 核准预算
6ojEEM approved charitable donation 认可慈善捐款
E6=JL$" approved charitable institution 认可慈善机构
sv g`s,g approved currency 核准货币；认可货币
-F-RWs{yS approved estimates 核准预算
vZ
rE9C } approved estimates of expenditure 核准开支预算
X q"_^ approved overseas insurer 核准海外保险人
kzK4i!} approved overseas trust company 核准海外信托公司
&$,%6X" approved pooled investment fund 核准汇集投资基金
74h[ YyVi approved provident fund scheme 认可公积金计划
P_ [A approved provision 核准拨款
4dB6cg approved redeemable share 核准可赎回股份
{#Lj,o approved regional stock 认可地区性证券
LhfI"fc approved retirement scheme 认可退休金计划
na5: )j4< approved subordinated loan 核准附属贷款
j .b7<Vr4; arbitrage 套戥；套汇；套利
s%{8$> 8V. arbitrageur 套戥者；套汇者
"RkbT O arbitrary amount 临时款项
HkP')= sa arrangement 措施；安排；协定
ib3 u : arrears 欠款
CSA.6uI T arrears of pay 欠付薪酬
:nt 7jm, arrears of revenue 逾期未收税款；逾期未收的帐项
w[W yT`6h! articles of association 组织章程；组织细则；组织章程细则
6 < uJ }3 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8@}R_GZc ascertainment of profit 确定利润
+ # 38 "Asia Clear" “亚洲结算系统”
tm"9` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
':mw(` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
T~238 C{vh Asian Development Fund [ADF] 亚洲发展基金
o9j*Yz Asian dollar bond 亚洲美元债券
[\Ks+ S Asian dollar market 亚洲美元市场
&yQilyU{V Asian dollar rate 亚洲美元利率
pZYcCc>6& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&sbKN[x M Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(eG9b pqr asked price 沽盘；喊价；索价；卖方报价
t7 t?xk!2 assessable income 应评税入息
wfecM( assessable loss 应评税亏损
7M|!N_ $ assessable profit 应评税利润
$RFy9(> assessable value 应评税值
R>r @I_ assessed profit 估定利润
t,YnweH assessed value 经评估价值
cJ}J4? assessment 评税；评定；估价；评税单
-=tf) assessment number 评税编号；估价编号
)r9l T*z assessment of additional tax 补加税评税
a-A>A_. assessment of performance 业绩评估；实绩评价
rzR=% > Assessor 评税主任
C9,|G7~*q asset price bubbles 资产价格泡沫
(O$PJLI asset-backed securities 具资产保证的证券
N FVr$?P assets accretion 资产增值
61XLL/=P assets and liabilities 资产与负债
Ve]ufn6 assets betterment statement 资产递增表；资产改进表
e(5 :XH e assets lending 实物放款；有抵押贷款
:jJ;&t^^ assets of the company passing on the death 死者去世时转移的公司资产
#[Z1W8e assets pledged as security for liabilities 用作负债抵押的资产
(P+TOu-y\ assets portfolio 资产投资组合
sQ)D.9\~ assets price 资产价格
8RA]h?$$J assets quality 资产质素
v>p UVM assets realization 资产变现
U #u =9%' assets refinancing arrangement 资产再集资安排
3? R56$-+ assets securitization 资产证券化
z]^u@]@NC assets situated outside Hong Kong 在香港以外地方的资产
B8f BX!u/ assets stripping 削减资产；拆卖资产
5$ <\ assets value 资产值
sDylSYq assignee 承让人
j,]KidDWm assignment 转让；转让书；转让契
1\[En/6 assignment of interest 权益转让
JQo"<<[ assignment of letters patent and trade mark 专利证书及商标转让
bv NXA*0 assignment of property 物业转让；物业转让书
V!|:rwG2 assignment right 转让权
p#]D-?CM) assignor 转让人
!XJvhsKX y associate 有联系的人；有关连人士；相联者；合伙人；联系人
g`2DJi &) Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
lBYc(cr associate member 附属会员
feSj3,<! associated body corporate 相联法人团体
\V1geSoE associated company 相联公司；联属公司
4
8}\ associated corporation 相联法团
$N}nO:`t Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ZFJ qI 公认会计师公会〔英国〕
~]d3
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||}k99y + Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3pV^O e^9 association of underwriters 承保人组织
]c Or$O* assumption of control 接管
d,hKy 2 assurance 担保；保险；转易；转易书
^|P/D assurance of interest 权益的转易
-$ x5[ 6bN at 19XX price 按一九ＸＸ年价格计算
; Nd,K
C0k at a discount 按赔价计算；按贴水价格计算；打折扣
r?:zKj8/u at a premium 按溢价计算；按升水价格计算
nn1T5; at call 通知付款；按通知
bm</qF'T6 at constant market price 按固定市价计算
VV$$t;R/ at constant price 按固定价格计算
nx2iEXsa at cost 按成本计算
vFz#A/1 at current market price 按当时市价计算；按现时市价计算
pPa3byWf at current price 按当时价格计算；按现时价格计算
dr54 D at factor cost 按要素成本计算；按生产要素成本计算
oB$P6 at money-of-the-day price 按付款当日价格计算
cLZaQsS% at or better 按指定或较佳价位〔买卖指令〕
~!PaBS3A at par 按面值计算；平价
eB] R<a60 at sight 见票即付
=k{ n! e at the close 按收市盘
A i~j
q at the opening 按开市盘
60iMfc T attestation 见证；见证条款
~ ~"qT at-the-money option 平价期权
0m,3''Q5lO attorney 受权人；受托代表人
vmY 88Kx&S attornment 新拥有人承认书
0sQt+_Dl%L attributable profit 可归属利润
S260h,(, attributable share value 可归属股份价值
;REl G>#$ Auckland Stock Exchange 奥克兰证券交易所
u>K(m))5W3 auction 拍卖
Im<i.a
<` auctioneer 拍卖商
RqONVytx audit 审计；核数
iB1+4wa Audit Commission 审计署
[s} n v] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Uyuvmt> 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〕
(oUh:w.]Gw audit review 帐目审查
|([ |F|" Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
B5pWSS audited account 审计帐目；经审计的帐目
8+?| 4'\` audited annual account 经审计的周年帐目
b: c$EPK audited balance sheet 经审计的资产负债表
_wY <8 F* auditor 核数师；核数主任；审计师
>k)zd- auditor's certificate 核数师证明书；审计师证明书
fx"~WeV cO auditor's report 核数师报告；审计师报告
BJL*Dih m[ Aussie bond 澳元债券
2qN|<S& austerity budget 紧缩预算
(L2:|1P) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4e0 /Q!o, Australia All Ordinaries Index 澳洲所有普通股票指数
kf Xg\6uKc Australian Dollar [AUD] 澳元
QMI6l'"s Australian Options Market 澳大利亚期权市场
$Y\-X<gRH Australian Securities Commission 澳洲证券事务监察委员会
vhEXtjL Australian Society of Certified Practising Accountants 澳洲执业会计师公会
d4 r@Gx%BE Australian Stock Exchange 澳大利亚证券交易所
nXg:lCI-uu Austrian Schilling [ATS] 奥地利先令
@ uF$m/g authentication 认证；鉴证
x+%(z8wD authority to purchase 委托购买证；委购书
l)d(N7HME authorization 认可；核准；授权；授权书
4(hHp6}b authorization by direction 指示授权
,lUroO^^ authorization by instruction 指令授权
=8p *Ijs authorization by warrant 令状授权
e gd%,` authorization of unit trust 单位信托的认可
PdkS3Hz authorized agent 指定代理人
iVQ)hs W/ authorized capital 法定资本
0o>l+c authorized clerk 出市员
1c2zFBl.& authorized dealer 认可交易商
SXJ]()L?[v authorized financial institution 认可财务机构
(c'kZ9& authorized fund 认可基金
T``O!>J authorized fund house 获授权的基金公司；认可基金公司
:mI[fQ authorized institution 认可机构
vz *'1ugaA authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
^(:Z*+X~> authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
m0 a <~ authorized insurer 获授权保险人；获认可承保人
Z2t
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]i@WZ( authorized person 获授权人
kzb%=EI authorized representative 获授权代表
^=1:!'*3D authorized share capital 法定股本
=_@Q+N*]|( automated quotation system 自动报价系统
Yqz
B=" Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
~R$Ko( N 自动交易系统〔香港期货交易所有限公司〕
pAY[XN automatic adjustment mechanism 自动调整机制
% z_ L} L automatic adjustment system 自动调整系统
R oY"Haa Automatic Clearing House 自动票据交换所
XSv)=]{ automatic exchange rates accumulation system 自动化汇率累集系统
jW< aAd Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)d^b \On automatic teller machine [ATM] 自动柜员机
FZi'#(y autopay 自动转帐
UEb'b,O_9 available assets 可用资产
|nu)=Ag available fiscal reserve 现存财政储备
` ;R
[*7 available profit 可用利润
IuW5LS Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8#_"WzDw average 平均；平均数；海损
A
$GiO average basic salary 平均基本薪金
-:jC.}
Y average consumer expenditure 平均消费开支；一般消费开支
8K;wX%_, average cost 平均成本
h88 IP:bo average cost of land production 增辟土地平均成本
Y;B#_}yF average daily turnover 平均每日成交额
f'-)
3T average daily wage rate 平均每日工资率
f:K3 P[| average expenditure pattern 平均开支模式
IW&.JNcN average growth rate 平均增长率
aP}%&{iC* average net fixed assets 固定资产平均净值
h]w5N2$}? average of relatives 相对价格平均数
F,NS:mE average price 平均价格
#R#o/@| average propensity to consume 平均消费倾向；一般消费倾向
'C" ) X average propensity to save 平均储蓄倾向；一般储蓄倾向
%(v<aEQtt average rate 平均率
wfJ["
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4or8fG average stock 平均库存；平均存货
a+_F^ average yearly rent 平均年租
E{#Y= avoidance of double taxation 避免双重课税
n@e[5f9 ?x avoidance of tax 避税
