A:
}xpe A share Ａ股；甲类股份
.&aVx] abatement of tax 减税；减扣免税额
# c 8" ABN AMRO Bank N.V. 荷兰银行
0j-F6a*p'1 above-the-line expenditure 线上项目支出；经常预算支出
<m|FccvQ above-the-line receipt 线上项目收入；经常预算收入
WV9[DFU ABSA Asia Limited 南非联合亚洲有限公司
o.v,n1Nm absolute change 绝对数值变更
BxW||O|_N" absolute expenditure 实际开支
EbHUGCMO absolute guideline figure 绝对准则数字
XFLjVrX[ absolute interest 绝对权益
N^@%qUvT] absolute order of discharge 绝对破产解除令
{|t ? absolute profit margin 绝对利润幅度
gu~-} absolute value 实值；绝对值
5d!z<{` absolutely vested interest 绝对既得权益
dUBVp 9PB absorbed cost 已吸收成本；已分摊成本
see'!CjVo2 absorption 吸收；分摊；合并
lcuH] z absorption rate 吸收率；摊配率；分摊率
M[&.kH ACB Finance Limited 亚洲商业财务有限公司
kiB OyC!r6 acceptable form of reciprocity 合理的互惠条件
r;5 AY acceptable rate 适当利率；适当汇率
Bk@_]a acceptance agreement 承兑协议
}J4BxBuV8 acceptance for honour 参加承兑
-h .3M0 acceptor 承兑人；接受人；受票人
{/,+ _E/ acceptor for honour 参加承兑人
Jf8'N
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MXu+I,y* Accident Insurance Association of Hong Kong 香港意外保险公会
NR@SDW accident insurance scheme 意外保险计划
P dE)m/ accident year basis 意外年度基准
Y
}g6IK} accommodation 通融；贷款
ir1RA mt% accommodation bill 通融票据；空头票据
QjT#GvHY accommodation party 汇票代发人
_^,[wD account balance 帐户余额；帐户结余
j2C^ 1:s@m account book 帐簿
%'p|JS account collected in advance 预收款项
YC+ZVp"v account current book 往来帐簿
\)s 3]/"7 account of after-acquired property 事后取得的财产报告
e>s.mH6A account of defaulter 拖欠帐目
)l/C_WEK account payable 应付帐款
!{|yAt9kP account payee only [A/C payee only] 只可转帐；存入收款人帐户
vb4G_ X0S account receivable 应收帐款
*?
orK o account receivable report 应收帐款报表
kA->xjk account statement 结单；帐单；会计财务报表
Kk"B501 account title 帐户名称；会计科目
\ { E;u'F accountant's report 会计师报告
[Nzg
8FP Accountant's Report Rules 会计师报告规则
1OJD\w c accounting and auditing procedure 会计与审计程序；会计与核数程序
EXScqGa] Accounting Arrangements 《会计安排》
Q-3J0= accounting basis 会计基础
7dL=E"WL accounting by Official Receiver 破产管理署署长呈交的帐目
;z=C^' Accounting Circular 《会计通告》
[&k& $04_ accounting class 会计类别
ob()+p.k K accounting date 记帐日期；会计结算日期
$DMu~wwfG accounting for money 款项核算
-O,O<tOm Accounting Officer 会计主任
?}>B4Z) accounting period 会计报告期；会计期
_J$p < accounting policy 会计政策；会计方针
"}Sid+)< accounting practice 会计惯例
d%|#m) accounting principle 会计准则
MLDg).5 accounting record 会计记录
&JzF accounting report 会计报告
g960;waz3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
FWx*&y~$ Accounting Society of China 中国会计学会
XdXS^QA .s accounting statement 会计报表
J}` $WL: accounting system 会计制度；会计系统
7QRvl6cv accounting transaction 会计事项；帐务交易
|"(3]f\ accounting treatment 会计处理
OKH~Y-%< accounting year 会计年度
Q,+*u%/u accretion 增值；添加
IF21T accrual 应计项目；应累算数目
}u$a PS<$! accrual basis 应计制；权责发生制
YSUH*i/% accrual basis accounting 应计制会计；权责发生制会计
a5g{.:NfO accrue 应累算；应计
XhkL)) FcG accrued benefit 应累算利益
aLo>Yi accrued charges 应计费用
|a~&E@0c accrued cumulative preference share dividend 应累算的累积优先股股息
Mrj B[3Td accrued expenses 应累算费用
D&lXi~Z%. accrued interest payable 应付利息；应计未付利息
<'yC:HeAwD accrued interest receivable 应收利息；应计未收利息
BY2txLLB accrued right 累算权益
,oVBgCf accruing profit 应累算的利润
g?Ty5~:lq accumulated fiscal reserve 累积财政储备
"S} hcAL/ accumulated profit 累积利润；滚存溢利
,> E Y9j accumulated reserve 累积储备
?ew]i' 9( accumulation of surplus income 累积收益盈余
C jb p- acquired assets 既得资产
2PW3 S{D t acquisition 收购；购置；取得
x \{jWR% acquisition cost 购置成本
2xxwQw g8 acquisition expenses 购置费用
<%5uzlp acquisition of 100% interest 收购全部股权
P+l^ Ep8P acquisition of control 取得控制权
T$B4DQ acquisition of fixed assets 购置固定资产
LOo# acquisition of shell “买壳”
jWCC`0
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cLF>Jvs*J act of God 天灾
25KZe s) acting partner 执事合伙人
&BR?;LD active market 买卖活跃的市场；交投畅旺的市场；旺市
f}uCiV!?v active partner 积极参与的合伙人
4v JIO{m active trading 交投活跃
cjpl_}'L: actual circulation 实际流通
d$
7 b actual cost 实际成本
$e\R 5L u actual expenditure 实际开支；实际支出
7q1l9:VYE actual income 实际入息；实际收入；实际收益
P Qay
sdb actual market 现货市场
' Z}$V* actual price 现货价；实际价格
D1/$p A+B actual profit 实际利润
cK/odOi actual quotation 实盘；实际价位；实际报价
6u8fF|s actual year basis 按实际年度计算
t:n|0G( actuals 实货
L4-Pq\2 actuarial investigation 精算调查
)&-+:u0 actuarial principle 精算原则
{ 1c eF actuarial report 精算师报告
a}{! %5 Actuarial Society of Hong Kong 香港精算学会
^ 9E(8DD actuarial valuation 精算师估值
<:o><f+ actuary 精算师
nwVtfsb ad referendum agreement 暂定协议；有待覆核的协定
?Fw/c0 ad valorem duty 从价税；按值征税
34+}u, = ad valorem duty system 从价税制
>iV(8EgB S ad valorem fee 从价费
osI(g'Xb ad valorem tariff 从价关税
6dlPS{H# U additional allowance 额外免税额
Ss}0.5Bq additional amount for unexpired risk 未过期风险的额外款额
0^^i=iE-u additional assessable profit 补加应评税利润
J ASn\z additional assessment 补加评税
^)I:82"|? additional commitment 额外承担
Rl8-a8j$f. additional commitment vote 额外承担拨款
c9
c Nlp additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
WDR!e2G additional dependent parent allowance 供养父母额外免税额
N<WFe5 additional provision 额外拨款
=7> ~u additional stamp duty 附加印花税
@TDcj~oR ? additional tax 补加税罚款；补加税款
;C%EF Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
J>Ha$1}u/ adjudged bankrupt 被裁定破产
<NO~TBH F adjudicated bankrupt 裁定破产人
UQ?8dw:E~ adjudication fee 裁定费；评定印花税额手续费；评估契据费
Y@eUvz adjudication of bankruptcy 裁定破产；宣告破产
/zK uVaC adjudication of insolvency 裁定无力偿还债务
&$f?XdZ7 adjusted actual 经调整的实数；调整后的实数
Wi<Fkzj adjusted current assets 经调整的流动资产；调整后的流动资产
g11K?3*%Q adjusted figure 经调整的数字；调整后的数额
Tc :`TE=2 adjusted liabilities 经调整的负债；调整后的负债
"AVc^ > adjusted loss 经调整的亏损；调整后的亏损
bcG-js- 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
NGu]|p adjusted profit 经调整的利润；调整后的利润
E%N ]t} }[ adjusted surplus 经调整的盈余额；调整后的盈余额
I6_+3}Hm{ adjusted value 经调整的价值；调整后的价值
*yx :nwmo adjustment 调整；修订；理算〔保险〕
z7o5 9& adjustment centre 调剂中心
i^(<E0vS adjustment lag 调整过程的时间差距；调整时差
eNX-2S adjustment mechanism 调整机制
DQd&:J@? adjustment of loss 亏损调整
5o*x?P!$ adjustment process 调整过程；调整程序
\T?O. adjustment range 调整幅度
nYH k~<a administered exchange rate 受管制汇率
)C[8#Q-: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#XZ?,neY administration expenses 行政费用
w# ['{GL administration fee 手续费；行政费
P%c<0y"O:> administration in bankruptcy 破产管理
]3G2mY;`"% administration order 遗产管理令
<_~`)t administrator 管理人；遗产管理人
dj#<,e\ administrator of the estate 遗产管理人
$si2H8 admission of debt 债项承认书
Jx]`!dP3 admission of proof 接纳债权证明
G(>a LF advance 放贷款项；垫付款项；预支款项；预付款项
827N?pU$) advance account 暂支帐目；预付款帐户
R0>L[1o advance compensation 预付补偿金
uB
BE!w_ advance from shareholder 股东垫款
WG,{:|!E advance pending reimbursement 预支以待日后付还
PuWF:'w r advanced economy 先进经济体系
@ ({65 gJ* advancement 预付；预付财产
c!c!;( advances warrant 垫款令
Xs`/q}R advancing 贷出
4s~ o
adverse balance 逆差
xAI<<[- adverse exchange 逆汇
pVr,WTr6E advertisement addressed to shareholders 在报章刊登的致股东通告
L(L;z'3y advice for collection 托收通知书
+.=a
R<Q advice of drawing 提款通知书；汇票通知书
]du pU"VV advice of payment 付款通知
*k/_p ^ Advisory Committee [Securities and Futures Commission]
QL3%L8 谘询委员会〔证券及期货事务监察委员会〕
"2)T=vHi# Advisory Committee on Diversification 经济多元化谘询委员会
BkcOsJIz affidavit 誓章；遗产申报誓章
I<$lpU_H affidavit of no receipt 述明无收款的誓章
4H'9y3dk affiliate 联号；联营公司；附属公司
g$ h!:wW affiliated company 附属公司；联号；联营公司
Ut<_D8Tzx affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~o+u: ] affordability 负担能力
)gE:@ 3 African Development Bank [AfDB] 非洲开发银行
9T\:ID= h after-acquired property 事后取得的财产
?/;<32cE, after-hours dealing 市后交易
XG0,@Ly after-tax profit 税后盈利；税后利润；税后溢利
J4<- C\=4 agency agreement 代理协议
>o@WT kF] agency expenses 代理机构的开支
2a{ eJ89f agency fee 代理费
O!a5 Agency Law 《代理法》
DpA)Z ?? agent 代理人；承销人
#/n\C agent of company 公司代理人
T =:^k+ agent's fee 代理人费；经纪费
|
#,b1|af aggregate 总计；总数；总体数字
[hs{{I I aggregate amount 总款额；总额
PS>k67sI aggregate assets and liabilities 总体资产与负债
Lm8 cY aggregate at constant price 按固定价格计算的总体数字
CEwG#fZ aggregate demand 总需求
R \iU)QP aggregate gross position 总持仓量
^CX~>j\( aggregate limit 总限额
c1c0b|B!U aggregate of salaries tax 合计薪俸税
='~C$ % aggregate performance 总体表现；总体业绩
3o6N&bQ b aggregate supply 总体供应
^K3{6}] aggregate surplus 总盈余
x X}vx hN aggregate total 整体总额
K2&pTA~OR aggregate value 总值；合计价值
&D/_@\ 0 aggregated basis 合计基准
BH=vI <D aggregated net chargeable income 合计应课税入息实额
$"sf%{~ aggregation 合并计算；合计；总和
JT x&_Ok# aggregation of incomes of husband and wife 夫妇入息合并计算
^58'*13ZL aggregation of property 财产的总和
$AoN ,B> agio 差价；贴水
x }-r Ar 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》
.a$][Jny Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
o#G7gzw) 《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》
^}9Aq $R Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
I9_tD@s"( 《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》
>hHn{3y Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
w+P bT6; 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*2@Ne[dYEF agreement for a settlement 授产协议
\07
s'W U agreement for assignment 转让协议
UA}k "uM agreement for sale 售卖协议；买卖协议
Aj-}G^># agreement for sale and purchase 买卖协议
koe&7\ _@ agreement for the payment of interest 支付利息协议
Yk[yG;W agreement for the repayment of money 还款协议
Rom|Bq o; agreement of reinsurance 再保险协议
6X)8vQH Agricultural Bank of China 中国农业银行
)t0t*xu# air passenger departure tax 飞机乘客离境税
a(!:a+9WOP Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?$9C[Kw` airport tax 机场税
t[%9z6t alcohol duty 酒精税
w C;N*0Th alienation 让与；让渡；转让
Z3 =t" alimony 生活费；赡养费
^qGH77#z All Ordinaries Index [AOI] 所有普通股指数
WC0@g5;1[ all risks 全险；综合险
,0;E_i7 All Sales Record for Stock Market 《股票市场成交报告》
" @DCQ Allied Capital Resources Limited 新联财务有限公司
V\^?V| all-items index [Consumer Price Index] 总指数〔消费物价指数〕
U_Id6J]8 allocation letter 拨款信件
ewD61Y8- allocation of fund 分配款项；预留款项
buq3t+0 allocation of profit 利润分配；溢利分配
's+ Fd~ ' allocation warrant 拨款令
L9&Z?$6J_p allotment 分配；配股
a'rN&*P allotment notice 股份配售通知；配股通知
=]E;wWC allotment of shares 股份分配
q#F ;GD allowable 可获宽免；免税的
J8~3LE
)G allowable business loss 可扣除的营业亏损
Ay/ "2pDZ allowable expenses 可扣税的支出
9-I;' allowance 免税额；津贴；备抵；准备金
-(@dMY allowance for debts 债项的免税额
c"v #d9 allowance for depreciation by wear and tear 耗损折旧免税额
bo`w( h_ allowance for funeral expenses 殡殓费的免税额
kL{2az3"c allowance for inflation 为通货膨胀而预留的款项；通胀准备金
&CG3_s<2 allowance for repairs and outgoings 修葺及支出方面的免税额
77. 5
_ allowance to debtor 给债务人的津贴
N_U Z u alteration of capital 资本更改
vH9/}w 2 alternate trustee 候补受托人
ts
aD5B amalgamation 合并
lmgMR|v ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8S &` ambit of charges 征税范围；收费范围
IX,/ZOZ| amended valuation 经修订的估值
/)e&4.6 American Commodities Exchange 美国商品交易所
T1LtO O American Express Bank Limited 美国运通银行
[89# 8|+ American Stock Exchange 美国证券交易所
1)X%n)2pr amortization 摊销
m&EwX ^1- amount due from banks 存放银行同业的款项
p g ;agtI amount due from banks abroad 存放海外银行同业的款项
p3 qlVE amount due from holding companies 控股公司欠款
|JtdCP{ amount due from local banks 存放本港银行同业的款项
ebcGdC/%> amount due to banks 银行同业的存款
i\ X Ok! amount due to banks abroad 海外银行同业的存款
+MIDq{B amount due to holding companies 控股公司存款
=(3Qb b1i amount due to local banks 本港银行同业的存款
w$u =_ amount due to outport banks 外埠银行同业的存款
T4F}MVK amount for note issue 发行纸币的款额
^8a,gA8. amount of bond 担保契据的款额
![18+Q\ amount of consideration 代价款额
P *BA amount of contribution 供款数额
'(7]jug amount of indebtedness 负债款额
u I}S9 amount of principal of the loan 贷款本金额
z
AacX@ amount of rates chargeable 应征差饷数额
&&\ h%-Jc amount of share capital 股本额
J$%mG* Y( amount of sums assured 承保款额
}3!83~Qbx amount of variation 变动幅度
U"v(9m@
amount of vote 拨款数额
wWKC .N amount payable 应付款额
s7A{<>: amount receivable 应收款额
,2qJXMg"=$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8 $io^n\i analysis 分析
q&B'peT ancillary risk 附属风险
MMqkNe annual account 周年帐目；周年帐目报表；年度决算；年结
vRpMZ)e annual accounting date 年结日期
/J aH annual allowance 每年免税额；年积金；年度津贴；年津
F42r ]k annual balance 年度余额
x }[/A;N annual disposable income 每年可动用收入
tV<}!~0,* annual estimates 周年预算
"CapP`: annual fee 年费
B;r U annual general meeting 周年大会
K Jo [!|. annual growth rate 年增率；每年增长率
'ejuzE9 annual long-term supplement 长期个案每年补助金
EDcR:Dw3 annual pensionable emolument 可供计算退休金的年薪
ZSuUmCm annual report 年报
E{[c8l2B Annual Report on the Consumer Price Index 《消费物价指数年报》
QXY-?0RO# annual return 周年报表；周年申报表；每年报税表格
(YVl5}V Annual Return Rules 《周年报表规则》
QZ$9 4XLI annual review of consumer prices 每年消费物价回顾
qAUqlSP5 annual roll-forward basis 逐年延展方式
1& \_|2 annual salary 年薪
8 k9(iS annual statement 年度报表；年度决算表
>"q0"zrN, 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
d8`^;T
;}d annuitant 年金受益人
_A|1_^[G( annuity 年金
B q+ RFo annuity contract 年金合约
}@J&yrq g annuity on human life 人寿年金
y44FejH(v antecedent debt 先前的债项
R"Nvnpm ante-dated cheque 倒填日期支票
=24)`Lyb anticipated expenditure 预期开支
<6Q]FH!6 anticipated net profit 预期纯利
gQ3Co ./ anticipated revenue 预期收入
R/R[r> 1)6 anti-inflation measure 反通货膨胀措施
3Bee6N> anti-inflationary stance 反通货膨胀立场
m3 C&QdjRp apparent deficit 表面赤字
JP) /
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mq`N&ABO!K apparent partner 表面合伙人
@ +h2R application for personal assessment 个人入息课税申请书
r5%K2q{ application of fund 资金应用
9:4PJ%R9 application to release as liquidator and to destruct the books of accounts and documents
IzF7W?k 申请免除清盘人职务及毁灭帐簿与文件
s
Z(LT'} appointed actuary 委任精算师
mVfg+d( appointed auditor 委任核数师；委任审计师
GzW mXm appointed trustee 委任的受托人
fIN8::C s[ appointer 委任人
'uBXSP# apportioned pro rata 按比例分摊
D{'x7!5r apportionment 分配；分摊
}@=m[Zx# Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
rQg7r>%Q apportionment formula 分摊方程式
S!A)kK+ apportionment of estate duty 遗产税的分摊
uNZJNrV% appraisal 估价；评估
uy)iB'st& appreciable growth 可观增长
3C 84b/A appreciable impact 显着影响
7GY[l3arxv appreciable increase 可观增长
9-[g/qrF appreciation 增值；升值
ugcWFB5| appreciation against other currencies 相对其他货币升值
SoeL_#+^W appreciation of the exchange value of Hong Kong dollar 港元汇值上升
7\@[e, ^9 appreciation tax 增值税
^$f} s,09 appropriation 拨款；拨用；拨付
a9 7A{7I& appropriation account 拨款帐目
mwVH>3{j Appropriation Bill 拨款法案
tX$%*Uy appropriation-in-aid system 补助拨款办法
^eQK.B( approved assets 核准资产
9:"% j approved basket stock 认可一篮子证券
0 M(\ xO approved budget 核准预算
u:tLO3VfJ approved charitable donation 认可慈善捐款
%myg67u approved charitable institution 认可慈善机构
Qc#<RbLL approved currency 核准货币；认可货币
,2q LiE> approved estimates 核准预算
+:pjQ1LsJ approved estimates of expenditure 核准开支预算
= zW}vm } approved overseas insurer 核准海外保险人
gfG Mu0FjB approved overseas trust company 核准海外信托公司
]u
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M@EML
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z40uY]Ck approved provision 核准拨款
Ic/D!J{Y approved redeemable share 核准可赎回股份
4CVtXi_Y approved regional stock 认可地区性证券
hz{=@jX approved retirement scheme 认可退休金计划
\L}aTCvG approved subordinated loan 核准附属贷款
E9TWLB5A)( arbitrage 套戥；套汇；套利
| YmQO#'' arbitrageur 套戥者；套汇者
ku3Vr\s arbitrary amount 临时款项
Q
laz3X,P arrangement 措施；安排；协定
K n%[& arrears 欠款
\)'s6>58| arrears of pay 欠付薪酬
%Ez= arrears of revenue 逾期未收税款；逾期未收的帐项
"4 "gHs articles of association 组织章程；组织细则；组织章程细则
8gWifx
#N Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
.<5 66g}VP ascertainment of profit 确定利润
mlc0XDS%
"Asia Clear" “亚洲结算系统”
swV/M i> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=EwC6+8*M Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
U;p" x^U` Asian Development Fund [ADF] 亚洲发展基金
.si!`?K%[ Asian dollar bond 亚洲美元债券
U86bn(9K Asian dollar market 亚洲美元市场
|pxM8g1w Asian dollar rate 亚洲美元利率
I t>8XKS Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5<h7+ %?t9 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
J k=E"I6 asked price 沽盘；喊价；索价；卖方报价
3p`*'j 2R assessable income 应评税入息
l?GN& u assessable loss 应评税亏损
w:%3]2c assessable profit 应评税利润
e@N@8i"q5 assessable value 应评税值
<yzgZXxIaS assessed profit 估定利润
A3D"b9<D assessed value 经评估价值
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[V%[U assessment 评税；评定；估价；评税单
) Zud|%L assessment number 评税编号；估价编号
=yo?] ZS assessment of additional tax 补加税评税
~5LlIpf36| assessment of performance 业绩评估；实绩评价
kU ^*hd ] Assessor 评税主任
Y&M}3H>E asset price bubbles 资产价格泡沫
C3 >X1nU asset-backed securities 具资产保证的证券
+Y;/10p assets accretion 资产增值
2;X{ZLo assets and liabilities 资产与负债
06pEA.ro assets betterment statement 资产递增表；资产改进表
%6Wv-:LY assets lending 实物放款；有抵押贷款
t* eZe`| assets of the company passing on the death 死者去世时转移的公司资产
g=W1y assets pledged as security for liabilities 用作负债抵押的资产
?Pg{nlJvq assets portfolio 资产投资组合
~1e?9D assets price 资产价格
e (nT2E assets quality 资产质素
,pfHNK-u assets realization 资产变现
qy@v, a assets refinancing arrangement 资产再集资安排
n:QFwwQ`Q; assets securitization 资产证券化
kB~KC-&O assets situated outside Hong Kong 在香港以外地方的资产
G-FeDP assets stripping 削减资产；拆卖资产
o[<lTsw< assets value 资产值
` s [77V> assignee 承让人
`Hj{XIOx assignment 转让；转让书；转让契
,EhQ TVJ assignment of interest 权益转让
$TU)O^c assignment of letters patent and trade mark 专利证书及商标转让
7-Bttv{ assignment of property 物业转让；物业转让书
Y\#+ -E assignment right 转让权
OJX* :Q assignor 转让人
%K@s0u Q associate 有联系的人；有关连人士；相联者；合伙人；联系人
x- W6W Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1 /@ lZ associate member 附属会员
>v1E ;-ZA associated body corporate 相联法人团体
2@!Ou $W associated company 相联公司；联属公司
o Efy{54 associated corporation 相联法团
P|M#S9^] Association of Chartered Certified Accountants [ACCA] [United Kingdom]
u~
%xU~v 公认会计师公会〔英国〕
s
Yp?V\Y" Association of Futures Exchange Brokers 香港期货经纪协会
1E3'H7k\t Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#s"|8# association of underwriters 承保人组织
"Yh[-[, assumption of control 接管
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w?u4-GT assurance of interest 权益的转易
2VSs#z! at 19XX price 按一九ＸＸ年价格计算
m5 Q?g8 at a discount 按赔价计算；按贴水价格计算；打折扣
G'>?/l# at a premium 按溢价计算；按升水价格计算
>|Xy'ZR at call 通知付款；按通知
u+
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1rhEk|p GZ at constant price 按固定价格计算
8|9JJ<G7 at cost 按成本计算
[):&R1 U at current market price 按当时市价计算；按现时市价计算
}Z^r<-N at current price 按当时价格计算；按现时价格计算
RDFOUqS at factor cost 按要素成本计算；按生产要素成本计算
MqA%hlq at money-of-the-day price 按付款当日价格计算
G5;N#^myJ at or better 按指定或较佳价位〔买卖指令〕
I @sXmC2$\ at par 按面值计算；平价
SLCV|@G at sight 见票即付
drv"I[}{A at the close 按收市盘
A'jw;{8NpF at the opening 按开市盘
,B^NH7A: attestation 见证；见证条款
%Fb4 at-the-money option 平价期权
& DUt`Dr w attorney 受权人；受托代表人
zYL</!6a[ attornment 新拥有人承认书
^M51@sXI7 attributable profit 可归属利润
y2XeD=_' attributable share value 可归属股份价值
dV~yIxD}C* Auckland Stock Exchange 奥克兰证券交易所
$ U~3$*R auction 拍卖
O-5s}RT auctioneer 拍卖商
0O_acO 4 audit 审计；核数
S7/0B4[ Audit Commission 审计署
R78=im7 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
k3:8T#N>!O 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〕
$
N7J :Q audit review 帐目审查
>'qkW$-95 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
HOEjLwH audited account 审计帐目；经审计的帐目
!i"Z audited annual account 经审计的周年帐目
Glt%%TJb audited balance sheet 经审计的资产负债表
&s] wf auditor 核数师；核数主任；审计师
o*d+W7l auditor's certificate 核数师证明书；审计师证明书
i/Nd auditor's report 核数师报告；审计师报告
zmREzP#X Aussie bond 澳元债券
k1EAmA
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&n5Lc` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
d;Uzl 1; Australia All Ordinaries Index 澳洲所有普通股票指数
9P pPAF Australian Dollar [AUD] 澳元
]["=K!la: Australian Options Market 澳大利亚期权市场
5>o <! 0g Australian Securities Commission 澳洲证券事务监察委员会
<Z8I#IPl Australian Society of Certified Practising Accountants 澳洲执业会计师公会
9} \{0;9 Australian Stock Exchange 澳大利亚证券交易所
dWg09 sx Austrian Schilling [ATS] 奥地利先令
w Ud6xR authentication 认证；鉴证
!jV}sp<Xp authority to purchase 委托购买证；委购书
*2$I,
~(P authorization 认可；核准；授权；授权书
|.]:#)^X? authorization by direction 指示授权
%J_`-\)"{~ authorization by instruction 指令授权
4bT21J37 authorization by warrant 令状授权
pi'w40!: authorization of unit trust 单位信托的认可
> @Ux8 # authorized agent 指定代理人
OZHQnv Z authorized capital 法定资本
c4T8eTK U authorized clerk 出市员
e``X6=rcG authorized dealer 认可交易商
~@3X&E0S authorized financial institution 认可财务机构
q yfw$$X authorized fund 认可基金
-Qt>yzD3 authorized fund house 获授权的基金公司；认可基金公司
>&1MD} authorized institution 认可机构
H J&|&tT authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
O Oa}+^-j authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
^>g7Kg"0 authorized insurer 获授权保险人；获认可承保人
3#d5.Ut authorized investment 特准投资项目
AW p{n authorized person 获授权人
fvW7a8k 3 authorized representative 获授权代表
rv(Qz|K@ authorized share capital 法定股本
^,Paih
2 automated quotation system 自动报价系统
CB<i Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
r A/jNX@S 自动交易系统〔香港期货交易所有限公司〕
\= M*x automatic adjustment mechanism 自动调整机制
a<Ru )Q?= automatic adjustment system 自动调整系统
8P wobln Automatic Clearing House 自动票据交换所
^Fy{Q*p`( automatic exchange rates accumulation system 自动化汇率累集系统
' (JSU Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
&x}a automatic teller machine [ATM] 自动柜员机
g;bfi{8s_ autopay 自动转帐
e}Y|' bG
available assets 可用资产
1:3 I G= available fiscal reserve 现存财政储备
6LGy 0dWpG available profit 可用利润
qusX]Tst z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Us4ijR d average 平均；平均数；海损
xMk0Xf'_ average basic salary 平均基本薪金
MroJ!.9 average consumer expenditure 平均消费开支；一般消费开支
.A: #l? average cost 平均成本
{8NnRnzU average cost of land production 增辟土地平均成本
dS7?[[pg9 average daily turnover 平均每日成交额
%p5 %Fs`sd average daily wage rate 平均每日工资率
&ct y&(2p average expenditure pattern 平均开支模式
mL!)(Bb average growth rate 平均增长率
(lDbArqy average net fixed assets 固定资产平均净值
R$'0<y8E*] average of relatives 相对价格平均数
H
/E.R[\+x average price 平均价格
,tdV-9N[O average propensity to consume 平均消费倾向；一般消费倾向
67/&AiS? average propensity to save 平均储蓄倾向；一般储蓄倾向
R %QgOz3` average rate 平均率
/cPe zX average revenue 平均收入；平均收益
WU:~T.Su average stock 平均库存；平均存货
jU1 ([(?" average yearly rent 平均年租
/{eD##vhP avoidance of double taxation 避免双重课税
Pt/dH+r`% avoidance of tax 避税
