A:
EPM(hxCIQ A share Ａ股；甲类股份
\;+ b1 abatement of tax 减税；减扣免税额
(D+%*ax ABN AMRO Bank N.V. 荷兰银行
S Z &[o&H above-the-line expenditure 线上项目支出；经常预算支出
5^Lbc.h above-the-line receipt 线上项目收入；经常预算收入
]agd Vr^ ABSA Asia Limited 南非联合亚洲有限公司
k;.<DN absolute change 绝对数值变更
UYpln[S absolute expenditure 实际开支
rWBgYh absolute guideline figure 绝对准则数字
$<f+CtD4 absolute interest 绝对权益
ePxf.U absolute order of discharge 绝对破产解除令
Z
eWst w7 absolute profit margin 绝对利润幅度
Ge24Lp;Y 6 absolute value 实值；绝对值
o/!a7>xO4 absolutely vested interest 绝对既得权益
W\ e!rq absorbed cost 已吸收成本；已分摊成本
Nt[&rO3s absorption 吸收；分摊；合并
0 IsnG?" absorption rate 吸收率；摊配率；分摊率
w!Z,3Yc) ACB Finance Limited 亚洲商业财务有限公司
/|<0,oz oJ acceptable form of reciprocity 合理的互惠条件
UQtG<W] < acceptable rate 适当利率；适当汇率
0%3T'N% acceptance agreement 承兑协议
WhV>]B2+" acceptance for honour 参加承兑
1i Q(q\% acceptor 承兑人；接受人；受票人
5zt5]zl' acceptor for honour 参加承兑人
g$8a B{) accident insurance 意外保险
"azrc C Accident Insurance Association of Hong Kong 香港意外保险公会
O)r>AdLGn accident insurance scheme 意外保险计划
Z3iX^ accident year basis 意外年度基准
;;L iZlf accommodation 通融；贷款
a Q)g 7C accommodation bill 通融票据；空头票据
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?; accommodation party 汇票代发人
Ll^9,G"Tt account balance 帐户余额；帐户结余
B_%O6 account book 帐簿
w_q =mKu account collected in advance 预收款项
{7=k/Y*U account current book 往来帐簿
`UkPXCC\1 account of after-acquired property 事后取得的财产报告
[wJ l]i account of defaulter 拖欠帐目
QSOJHRl=C account payable 应付帐款
BFn}~\wzK account payee only [A/C payee only] 只可转帐；存入收款人帐户
fXkemB^)_ account receivable 应收帐款
GU)NZ[e account receivable report 应收帐款报表
b*< *,Ds/G account statement 结单；帐单；会计财务报表
5}_,rF?cX account title 帐户名称；会计科目
PmDar<m accountant's report 会计师报告
|>nVp:t^ Accountant's Report Rules 会计师报告规则
,q
Bu5t accounting and auditing procedure 会计与审计程序；会计与核数程序
uL @'Hv A Accounting Arrangements 《会计安排》
$7\hszjZ accounting basis 会计基础
iLFhm4.PO accounting by Official Receiver 破产管理署署长呈交的帐目
xCm`g { Accounting Circular 《会计通告》
iHyA;'!Os accounting class 会计类别
qV @H u/; accounting date 记帐日期；会计结算日期
3.
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accounting for money 款项核算
`Y7&}/OM Accounting Officer 会计主任
+] {PEnJ accounting period 会计报告期；会计期
Rs 0Gq x accounting policy 会计政策；会计方针
.PJ_1 accounting practice 会计惯例
' :,p6 accounting principle 会计准则
N,` <:' accounting record 会计记录
, p r ",= accounting report 会计报告
k12mxR/ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$h' >Zvf Accounting Society of China 中国会计学会
=+wkjTO accounting statement 会计报表
_NM=9cWd accounting system 会计制度；会计系统
s ,GGO3^ accounting transaction 会计事项；帐务交易
=7U 8`]WA accounting treatment 会计处理
+' ?axv6e accounting year 会计年度
%M N>b[z
accretion 增值；添加
fehM{)x2: accrual 应计项目；应累算数目
2 lBu"R 6} accrual basis 应计制；权责发生制
Gt?ckMB accrual basis accounting 应计制会计；权责发生制会计
m g4: N accrue 应累算；应计
zMN4c BL9m accrued benefit 应累算利益
j [y +'O accrued charges 应计费用
(8.|q6Nww accrued cumulative preference share dividend 应累算的累积优先股股息
'I)E.D oF accrued expenses 应累算费用
t8b ,@J`R accrued interest payable 应付利息；应计未付利息
cBnB(t% accrued interest receivable 应收利息；应计未收利息
]i:O+t/U accrued right 累算权益
C)Hb= accruing profit 应累算的利润
Yy8%vDdJO accumulated fiscal reserve 累积财政储备
jQ Of+ZE accumulated profit 累积利润；滚存溢利
w1|YR accumulated reserve 累积储备
`LCxxpHi| accumulation of surplus income 累积收益盈余
_6F j&mw(u acquired assets 既得资产
^'aMp}3iu acquisition 收购；购置；取得
.;9I :YB$ acquisition cost 购置成本
9Z_98 Rh acquisition expenses 购置费用
V9kL\Ys acquisition of 100% interest 收购全部股权
dg42K`E acquisition of control 取得控制权
,LJX acquisition of fixed assets 购置固定资产
_p=O*$b. acquisition of shell “买壳”
K) t+ lJ acquisition price 收购价
}\!38{& act of God 天灾
C$ $lJ => acting partner 执事合伙人
8'Ph/L, active market 买卖活跃的市场；交投畅旺的市场；旺市
D'+kzb@ active partner 积极参与的合伙人
vc(6lN9> active trading 交投活跃
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[.`#N1-@M actual cost 实际成本
nA ^UF_rD- actual expenditure 实际开支；实际支出
~4+=C\r actual income 实际入息；实际收入；实际收益
{EGm6WSQ^ actual market 现货市场
uia-w^F e actual price 现货价；实际价格
&/A?*2 actual profit 实际利润
n,NKJt actual quotation 实盘；实际价位；实际报价
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WVa&8O actual year basis 按实际年度计算
c~+l|r=u? actuals 实货
^+ +ec> actuarial investigation 精算调查
A?*_14& actuarial principle 精算原则
& U8W(NxN actuarial report 精算师报告
)fz<n$3|$# Actuarial Society of Hong Kong 香港精算学会
I 0}+}{M: actuarial valuation 精算师估值
E6d0YgfD actuary 精算师
n/5)}( }K ad referendum agreement 暂定协议；有待覆核的协定
C vtG ad valorem duty 从价税；按值征税
q@x{6zj ad valorem duty system 从价税制
za20Y?)[ ad valorem fee 从价费
zy9# *gGq ad valorem tariff 从价关税
,kKMUshBi additional allowance 额外免税额
L7tC?F]}SK additional amount for unexpired risk 未过期风险的额外款额
3M{/9rR[ additional assessable profit 补加应评税利润
"b"Q0" w additional assessment 补加评税
sX,oJIt additional commitment 额外承担
e'uI~%$NJL additional commitment vote 额外承担拨款
?gMxGH:B.& additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?5 ! >k^q additional dependent parent allowance 供养父母额外免税额
%maLo RJ additional provision 额外拨款
;yO7! {_ additional stamp duty 附加印花税
4X2/ n additional tax 补加税罚款；补加税款
~Xg@,?Zr Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Yg6 f adjudged bankrupt 被裁定破产
qwU,D6 adjudicated bankrupt 裁定破产人
ag FWye adjudication fee 裁定费；评定印花税额手续费；评估契据费
D'Gmua]I adjudication of bankruptcy 裁定破产；宣告破产
7u Q-:n adjudication of insolvency 裁定无力偿还债务
NK+iLXC adjusted actual 经调整的实数；调整后的实数
xA9 {o+ adjusted current assets 经调整的流动资产；调整后的流动资产
@^$Xy< x adjusted figure 经调整的数字；调整后的数额
6
2r%q^r`i adjusted liabilities 经调整的负债；调整后的负债
r9@Q="J_) adjusted loss 经调整的亏损；调整后的亏损
GJY7vS ^# 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
?B2 T'}~ adjusted profit 经调整的利润；调整后的利润
^ L(}c O adjusted surplus 经调整的盈余额；调整后的盈余额
iS^I qS adjusted value 经调整的价值；调整后的价值
5/v@VUzH adjustment 调整；修订；理算〔保险〕
.)>DFGb>H adjustment centre 调剂中心
1e>,QX adjustment lag 调整过程的时间差距；调整时差
`Up Zk?k adjustment mechanism 调整机制
8ctUK| adjustment of loss 亏损调整
Yl+r>+^ adjustment process 调整过程；调整程序
Ii,L j1Q adjustment range 调整幅度
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{DZ* administered exchange rate 受管制汇率
L+PrV y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
; w,g|=RQ administration expenses 行政费用
X#mp pMU administration fee 手续费；行政费
d aIt `} s administration in bankruptcy 破产管理
l k6*?EJ administration order 遗产管理令
. 4"9o% administrator 管理人；遗产管理人
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"d administrator of the estate 遗产管理人
KF|<A@V admission of debt 债项承认书
UNJ]$x0 admission of proof 接纳债权证明
x62 b=k} advance 放贷款项；垫付款项；预支款项；预付款项
MeqW/!72$L advance account 暂支帐目；预付款帐户
I"^ `!8<q advance compensation 预付补偿金
PYl(~Vac advance from shareholder 股东垫款
W,i SN} advance pending reimbursement 预支以待日后付还
eGS1% [ advanced economy 先进经济体系
MH`H[2<\!, advancement 预付；预付财产
p-zWfXn! P advances warrant 垫款令
)IGE2k| advancing 贷出
XU Hu=2F adverse balance 逆差
hmOhXE[ a& adverse exchange 逆汇
c ZN+D D advertisement addressed to shareholders 在报章刊登的致股东通告
SR#X\AWM advice for collection 托收通知书
N&!qu r \ advice of drawing 提款通知书；汇票通知书
WKFmU0RK advice of payment 付款通知
3r?Bnf: Advisory Committee [Securities and Futures Commission]
I#D{6%~ 谘询委员会〔证券及期货事务监察委员会〕
/YWoDHL Advisory Committee on Diversification 经济多元化谘询委员会
3
[ lF affidavit 誓章；遗产申报誓章
y_$=Pu6H affidavit of no receipt 述明无收款的誓章
9qe6hF/29 affiliate 联号；联营公司；附属公司
*K6 V$_{S affiliated company 附属公司；联号；联营公司
f$mfY6v affirmation [estate duty] 非宗教式宣誓〔遗产税〕
z./ M^7v? affordability 负担能力
;6I{7[ African Development Bank [AfDB] 非洲开发银行
] }XK after-acquired property 事后取得的财产
0sq1SH I{ after-hours dealing 市后交易
`J^J_s after-tax profit 税后盈利；税后利润；税后溢利
9KVeFl agency agreement 代理协议
O&=?,zLO[ agency expenses 代理机构的开支
sA IL+O agency fee 代理费
&>Q_ Agency Law 《代理法》
nKJJ7'$'3 agent 代理人；承销人
N0GID-W!/~ agent of company 公司代理人
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Ewu@4 agent's fee 代理人费；经纪费
u2^ oXl aggregate 总计；总数；总体数字
yf! aggregate amount 总款额；总额
<` sVu aggregate assets and liabilities 总体资产与负债
: 2?J#/o aggregate at constant price 按固定价格计算的总体数字
inavi5. aggregate demand 总需求
9)Y]05us aggregate gross position 总持仓量
Rx*T7*xg{ aggregate limit 总限额
L=Q- r[ aggregate of salaries tax 合计薪俸税
z]> 0A aggregate performance 总体表现；总体业绩
'2a }1? aggregate supply 总体供应
o_p//S#q aggregate surplus 总盈余
_cx}e!BK# aggregate total 整体总额
12aAO|]/~ aggregate value 总值；合计价值
>~I~!i3 aggregated basis 合计基准
4^VY aggregated net chargeable income 合计应课税入息实额
F8?&Ql/hdz aggregation 合并计算；合计；总和
gEtD qq~y@ aggregation of incomes of husband and wife 夫妇入息合并计算
"xlf6pm% aggregation of property 财产的总和
o(w1!spA agio 差价；贴水
3uCC _Am 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》
Zgo^M,g Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
="RDcf/ 《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》
X&h4A4#P Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_r5Q%8J 《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》
_/ZIDIn Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Nhn5 iN1* 《香港政府和大韩民国政府关于相互促进和保护投资协定》
FGBPhH% (8 agreement for a settlement 授产协议
X%xX3e' agreement for assignment 转让协议
{IJV(%E agreement for sale 售卖协议；买卖协议
"[(_C&Ot4 agreement for sale and purchase 买卖协议
T{bM/?g agreement for the payment of interest 支付利息协议
)H#Hs<)Qy agreement for the repayment of money 还款协议
@D-l_[ agreement of reinsurance 再保险协议
Mi9A%ZmP Agricultural Bank of China 中国农业银行
3E c5:Caz air passenger departure tax 飞机乘客离境税
m,$oV?y>j Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Ck2O?Ne airport tax 机场税
uh%%MhTjv alcohol duty 酒精税
too=+'<N</ alienation 让与；让渡；转让
RyC]4 QyC alimony 生活费；赡养费
w"bQxS~$y All Ordinaries Index [AOI] 所有普通股指数
gQgG_&xkC all risks 全险；综合险
g4P059 All Sales Record for Stock Market 《股票市场成交报告》
9z EO$<e o Allied Capital Resources Limited 新联财务有限公司
s"p}>BjMIC all-items index [Consumer Price Index] 总指数〔消费物价指数〕
7NRq5d(lP allocation letter 拨款信件
tS8*l2Y`
allocation of fund 分配款项；预留款项
LC K allocation of profit 利润分配；溢利分配
'O8"M allocation warrant 拨款令
xZjD(e' allotment 分配；配股
|Rw 0 $he allotment notice 股份配售通知；配股通知
fz Rzkn:= allotment of shares 股份分配
tQbDP!,A*= allowable 可获宽免；免税的
(tP>z+ allowable business loss 可扣除的营业亏损
.GM &]Hb allowable expenses 可扣税的支出
E Yd`qk 3 allowance 免税额；津贴；备抵；准备金
BS>|M}G)r allowance for debts 债项的免税额
xaX3 <V@S allowance for depreciation by wear and tear 耗损折旧免税额
$.(%7[ allowance for funeral expenses 殡殓费的免税额
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allowance for inflation 为通货膨胀而预留的款项；通胀准备金
iDlIx8PI allowance for repairs and outgoings 修葺及支出方面的免税额
QKYIBX allowance to debtor 给债务人的津贴
zFqH)/ alteration of capital 资本更改
&4sUi K" alternate trustee 候补受托人
RO=[Rr! amalgamation 合并
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mI ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[#k f l ambit of charges 征税范围；收费范围
#Q Q\xj amended valuation 经修订的估值
QQ!%lbMK] American Commodities Exchange 美国商品交易所
hAHl+q)w? American Express Bank Limited 美国运通银行
bKYLBu: American Stock Exchange 美国证券交易所
uI@:\Rs s amortization 摊销
FEw51a+V amount due from banks 存放银行同业的款项
5J d&3pO amount due from banks abroad 存放海外银行同业的款项
FAJ\9 amount due from holding companies 控股公司欠款
"2}04b|" amount due from local banks 存放本港银行同业的款项
`+1+0?9 amount due to banks 银行同业的存款
]T}G - amount due to banks abroad 海外银行同业的存款
4~hd{8 amount due to holding companies 控股公司存款
/$'tO3 amount due to local banks 本港银行同业的存款
9XX&~GW/ amount due to outport banks 外埠银行同业的存款
FF6[qSV amount for note issue 发行纸币的款额
, h5\vWZ amount of bond 担保契据的款额
o*eU0 amount of consideration 代价款额
}H!c9Y amount of contribution 供款数额
4K[ E3aA amount of indebtedness 负债款额
a[]=*(AZI amount of principal of the loan 贷款本金额
<s2IC_f<+ amount of rates chargeable 应征差饷数额
Bjq1za amount of share capital 股本额
O9o YuC :q amount of sums assured 承保款额
t@QaxZIlt; amount of variation 变动幅度
6E{HNPMb> amount of vote 拨款数额
(Ybc~M)z amount payable 应付款额
iK N~fGRc amount receivable 应收款额
Mi,yg=V Amsterdam Stock Exchange 阿姆斯特丹证券交易所
D5Wo e&g, analysis 分析
[94A?pn[z ancillary risk 附属风险
;U<;R annual account 周年帐目；周年帐目报表；年度决算；年结
Q}d6+ C annual accounting date 年结日期
$Lv,e\] annual allowance 每年免税额；年积金；年度津贴；年津
7f#e#_sM; annual balance 年度余额
>K1)XP annual disposable income 每年可动用收入
E#v}// annual estimates 周年预算
g2 JNa?z annual fee 年费
B /:q
annual general meeting 周年大会
H ifKa/}P8 annual growth rate 年增率；每年增长率
qxf!]jm annual long-term supplement 长期个案每年补助金
U2 annual pensionable emolument 可供计算退休金的年薪
5'd$TC annual report 年报
0=# :x()e Annual Report on the Consumer Price Index 《消费物价指数年报》
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annual return 周年报表；周年申报表；每年报税表格
X#'DS&{ Annual Return Rules 《周年报表规则》
L/_h5 Q:'W annual review of consumer prices 每年消费物价回顾
F$ShhZgi annual roll-forward basis 逐年延展方式
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$'# 8 annual salary 年薪
9cp-Rw<tI annual statement 年度报表；年度决算表
LdwWB
`L 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
I?uU }NK annuitant 年金受益人
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n#` annuity 年金
(' xIFi annuity contract 年金合约
zUXQl{ annuity on human life 人寿年金
I'HPy.PV antecedent debt 先前的债项
^90';A CFy ante-dated cheque 倒填日期支票
So{/V% anticipated expenditure 预期开支
N9tH0 anticipated net profit 预期纯利
j uG?kL. anticipated revenue 预期收入
}pdn-# anti-inflation measure 反通货膨胀措施
LQ`s> q anti-inflationary stance 反通货膨胀立场
#( F/P!qk apparent deficit 表面赤字
JS <S?j?*/ apparent financial solvency 表面偿债能力
<qT[ apparent partner 表面合伙人
dIg/g~ t" application for personal assessment 个人入息课税申请书
m_zl*s*6 application of fund 资金应用
>!848J application to release as liquidator and to destruct the books of accounts and documents
rn $a)^! 申请免除清盘人职务及毁灭帐簿与文件
y<0zAsT appointed actuary 委任精算师
QML z appointed auditor 委任核数师；委任审计师
a\>+!Vq appointed trustee 委任的受托人
n/6# rj^$ appointer 委任人
_v bCC7Bf8 apportioned pro rata 按比例分摊
Y<-h#_ apportionment 分配；分摊
FeoI+K A Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c[J?`8 apportionment formula 分摊方程式
gI "ZhYI apportionment of estate duty 遗产税的分摊
4l7TrCB appraisal 估价；评估
b c=,$ appreciable growth 可观增长
:7UC=GKQk appreciable impact 显着影响
\@;$xdA$ appreciable increase 可观增长
45. -P appreciation 增值；升值
(hNTr(z appreciation against other currencies 相对其他货币升值
` qnp appreciation of the exchange value of Hong Kong dollar 港元汇值上升
G
d~
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e+6mbJ7y appropriation 拨款；拨用；拨付
pFgpAxl appropriation account 拨款帐目
"BT*9N=| Appropriation Bill 拨款法案
5xC4lT/U appropriation-in-aid system 补助拨款办法
s!,m, l[P approved assets 核准资产
CX?q %o2b approved basket stock 认可一篮子证券
/4/'&tY approved budget 核准预算
.Ds d Q4Y approved charitable donation 认可慈善捐款
+ Ac.@!X}% approved charitable institution 认可慈善机构
~k \ Dde approved currency 核准货币；认可货币
KBE3q) approved estimates 核准预算
.2"-N5Z approved estimates of expenditure 核准开支预算
m:B9~ lbT+ approved overseas insurer 核准海外保险人
E @ J/_l; approved overseas trust company 核准海外信托公司
lC/1,Z/M approved pooled investment fund 核准汇集投资基金
2?P H|| approved provident fund scheme 认可公积金计划
%jk7JDvl approved provision 核准拨款
x1H1[0w,i approved redeemable share 核准可赎回股份
x1] J approved regional stock 认可地区性证券
K 8#MQR2@ approved retirement scheme 认可退休金计划
k%uR!cL approved subordinated loan 核准附属贷款
[As9&]Bv5 arbitrage 套戥；套汇；套利
F-AU'o
* arbitrageur 套戥者；套汇者
scX'>\w&c arbitrary amount 临时款项
S&/,+x'c| arrangement 措施；安排；协定
_ PT5 arrears 欠款
?M!Mb-C[ arrears of pay 欠付薪酬
94^)Ar~O
arrears of revenue 逾期未收税款；逾期未收的帐项
JguPXHa0 articles of association 组织章程；组织细则；组织章程细则
aIt Q(+y Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
b S -o86u ascertainment of profit 确定利润
R!i\-C1 S "Asia Clear" “亚洲结算系统”
V=^B7a.;> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
A0hKzj Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6$CwH!42F Asian Development Fund [ADF] 亚洲发展基金
Jq>rA Asian dollar bond 亚洲美元债券
Z$ ? (~ln Asian dollar market 亚洲美元市场
{uUV(FzF6 Asian dollar rate 亚洲美元利率
r1<dZtb Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
i>z_6Gax*[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
m)AF9#aT2 asked price 沽盘；喊价；索价；卖方报价
!/nXEjW? assessable income 应评税入息
Q^\m@7O
: assessable loss 应评税亏损
_%g L assessable profit 应评税利润
P:D;w2'Q assessable value 应评税值
aVB/Co M9 assessed profit 估定利润
$ UNC0 (4 assessed value 经评估价值
m tU{d^B assessment 评税；评定；估价；评税单
{zX]4 1T assessment number 评税编号；估价编号
Fn>KdoByN assessment of additional tax 补加税评税
nQG l]2 assessment of performance 业绩评估；实绩评价
Ft
E5H Assessor 评税主任
Zd5Jz+f asset price bubbles 资产价格泡沫
'tTUro1~ asset-backed securities 具资产保证的证券
~ c,CngeL0 assets accretion 资产增值
-pmb-#`M assets and liabilities 资产与负债
Gj_7wP$ assets betterment statement 资产递增表；资产改进表
^H"o= K8= assets lending 实物放款；有抵押贷款
&F-
\t5X=i assets of the company passing on the death 死者去世时转移的公司资产
QPX&P{!g assets pledged as security for liabilities 用作负债抵押的资产
y1{TVpN assets portfolio 资产投资组合
= 6Fpixq> assets price 资产价格
)ifjK6* assets quality 资产质素
:F T x#cZ assets realization 资产变现
XHU\;TF assets refinancing arrangement 资产再集资安排
QC,fyw\ assets securitization 资产证券化
x~Y{
{ assets situated outside Hong Kong 在香港以外地方的资产
H;nEU@>"Z assets stripping 削减资产；拆卖资产
'C4 cS[1 assets value 资产值
{FQ@eeU assignee 承让人
@E 8P>k q assignment 转让；转让书；转让契
@An} assignment of interest 权益转让
0=0,ix7?# assignment of letters patent and trade mark 专利证书及商标转让
\sMe2OL#z assignment of property 物业转让；物业转让书
*\.8*6*$! assignment right 转让权
rJZR8bo assignor 转让人
lArKfs/ associate 有联系的人；有关连人士；相联者；合伙人；联系人
+7\d 78U Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
' -U&S associate member 附属会员
]p8 zT|bv associated body corporate 相联法人团体
SZ2 9B associated company 相联公司；联属公司
l+#J oc<8 associated corporation 相联法团
0iYo&q'n Association of Chartered Certified Accountants [ACCA] [United Kingdom]
y2 W|,=Vd 公认会计师公会〔英国〕
Vw u dNjL Association of Futures Exchange Brokers 香港期货经纪协会
5?MaKNm } Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
T;G<62`.h association of underwriters 承保人组织
wz '= assumption of control 接管
yk y% +@2q assurance 担保；保险；转易；转易书
9tX+n{i assurance of interest 权益的转易
}*
\ *<d
3 at 19XX price 按一九ＸＸ年价格计算
7u{V1_ n1 at a discount 按赔价计算；按贴水价格计算；打折扣
- "NK"nb at a premium 按溢价计算；按升水价格计算
f8
BZk h at call 通知付款；按通知
78 w at constant market price 按固定市价计算
fy]c=:EmD at constant price 按固定价格计算
t~7OtPF at cost 按成本计算
-woFK Ay` at current market price 按当时市价计算；按现时市价计算
%s497' at current price 按当时价格计算；按现时价格计算
uu9IUqEq2 at factor cost 按要素成本计算；按生产要素成本计算
Esu {c9, at money-of-the-day price 按付款当日价格计算
p}3` "L= at or better 按指定或较佳价位〔买卖指令〕
#dKy{Q3he at par 按面值计算；平价
O6/:J#X% at sight 见票即付
N>Ih2>8t at the close 按收市盘
G^N@ r:RS at the opening 按开市盘
> 23$_'2 attestation 见证；见证条款
,-hbwd~M at-the-money option 平价期权
r;xy/*%Mtj attorney 受权人；受托代表人
{G0=A ~ attornment 新拥有人承认书
p^|6 / b attributable profit 可归属利润
=&6sU{j* attributable share value 可归属股份价值
n$N$OFuO Auckland Stock Exchange 奥克兰证券交易所
a2Nxpxho auction 拍卖
HCsd$M;Hbv auctioneer 拍卖商
d)S `.Q audit 审计；核数
y=c={Qz@vn Audit Commission 审计署
4(s HUWT Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
e
pp04~ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
~|9VVeE audit review 帐目审查
0PqI^|! Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~;?<OOt|wG audited account 审计帐目；经审计的帐目
;@ T0wd_i| audited annual account 经审计的周年帐目
r<vy6 audited balance sheet 经审计的资产负债表
VP>*J `'H auditor 核数师；核数主任；审计师
[zBi*%5O auditor's certificate 核数师证明书；审计师证明书
O^3k PVr auditor's report 核数师报告；审计师报告
[al$sC D]+ Aussie bond 澳元债券
A+!,{G austerity budget 紧缩预算
WPkKb F Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2cUT bRm Australia All Ordinaries Index 澳洲所有普通股票指数
/q+;!EM Australian Dollar [AUD] 澳元
ax>j3HKi Australian Options Market 澳大利亚期权市场
m3BL Australian Securities Commission 澳洲证券事务监察委员会
5L:-Xr{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
j Qzl!f1c3 Australian Stock Exchange 澳大利亚证券交易所
Db<#gH Austrian Schilling [ATS] 奥地利先令
@ J&korU authentication 认证；鉴证
X3a 9- authority to purchase 委托购买证；委购书
'prHXzi(h authorization 认可；核准；授权；授权书
%0} ^M1 authorization by direction 指示授权
]VxC] a2 authorization by instruction 指令授权
j{ YYG| authorization by warrant 令状授权
z4:<?K authorization of unit trust 单位信托的认可
R2n
2mQ < authorized agent 指定代理人
g\fj6 authorized capital 法定资本
\7i_2|w authorized clerk 出市员
71\ 53Qr#U authorized dealer 认可交易商
Jn^b}bk t authorized financial institution 认可财务机构
&}[P{53sr authorized fund 认可基金
C6[W/,eS authorized fund house 获授权的基金公司；认可基金公司
t+}w Tis authorized institution 认可机构
&:g:7l]g authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
(z>t 4(%\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
i? Pnyi authorized insurer 获授权保险人；获认可承保人
^l|b>z"0ao authorized investment 特准投资项目
B Z|A&; authorized person 获授权人
&G\mcstX authorized representative 获授权代表
F'b%D authorized share capital 法定股本
,#UZp\zZ* automated quotation system 自动报价系统
Jr( =Y@Z ' Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4[@YF@_=M 自动交易系统〔香港期货交易所有限公司〕
] r e=8s6 automatic adjustment mechanism 自动调整机制
E#!!tH`lgg automatic adjustment system 自动调整系统
_ Lb"yug Automatic Clearing House 自动票据交换所
g/JF(nkP automatic exchange rates accumulation system 自动化汇率累集系统
hp)^s7H Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
m9oOH5@K~ automatic teller machine [ATM] 自动柜员机
H:]cBk^[, autopay 自动转帐
@ 2/|rq available assets 可用资产
OIL8'xY.w available fiscal reserve 现存财政储备
NDP"
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[p9v#\G; [ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
dv>n38&mDQ average 平均；平均数；海损
bO2?DszT5 average basic salary 平均基本薪金
H #_Zv] average consumer expenditure 平均消费开支；一般消费开支
Z;Hkx1 average cost 平均成本
M/quswn1 average cost of land production 增辟土地平均成本
,< x/ average daily turnover 平均每日成交额
*u1q7JFQk average daily wage rate 平均每日工资率
&jHs FS average expenditure pattern 平均开支模式
VFL^-tXnA^ average growth rate 平均增长率
"vSKj/] average net fixed assets 固定资产平均净值
NC%hsg^0/ average of relatives 相对价格平均数
4}h}`KZZ average price 平均价格
7Hr_ZwO/^ average propensity to consume 平均消费倾向；一般消费倾向
C)z4Cn9# average propensity to save 平均储蓄倾向；一般储蓄倾向
"0PrdZMx average rate 平均率
W~'xJ average revenue 平均收入；平均收益
m+hI3@j average stock 平均库存；平均存货
k?14'X*7yu average yearly rent 平均年租
n(J>'Z avoidance of double taxation 避免双重课税
RyJy%| \-S avoidance of tax 避税
