A:
# g.J,L A share Ａ股；甲类股份
(}$ ~)f#s abatement of tax 减税；减扣免税额
Fv[. %tW ABN AMRO Bank N.V. 荷兰银行
(thDv rT@2 above-the-line expenditure 线上项目支出；经常预算支出
.JR"|;M} above-the-line receipt 线上项目收入；经常预算收入
2TR l @ ABSA Asia Limited 南非联合亚洲有限公司
&4aY5y`8+f absolute change 绝对数值变更
F TB@7 0 absolute expenditure 实际开支
w(lxq:>" absolute guideline figure 绝对准则数字
gq$]jWtCD absolute interest 绝对权益
9J"Y absolute order of discharge 绝对破产解除令
r#Pkhut absolute profit margin 绝对利润幅度
410WWR&4_ absolute value 实值；绝对值
8J&K_ JC^ absolutely vested interest 绝对既得权益
U}c[oA absorbed cost 已吸收成本；已分摊成本
un+U_|>c absorption 吸收；分摊；合并
lX)RG*FlTC absorption rate 吸收率；摊配率；分摊率
c)N&}hFYC ACB Finance Limited 亚洲商业财务有限公司
k'_p*H acceptable form of reciprocity 合理的互惠条件
8vN} v3HV& acceptable rate 适当利率；适当汇率
0(owFNUBs acceptance agreement 承兑协议
2r+@ s g acceptance for honour 参加承兑
6Y#-5oE u/ acceptor 承兑人；接受人；受票人
Vrz6<c-'B acceptor for honour 参加承兑人
Q77iMb] accident insurance 意外保险
NW}kvZ Accident Insurance Association of Hong Kong 香港意外保险公会
W#p A W accident insurance scheme 意外保险计划
7l-` k accident year basis 意外年度基准
PI"&-lXI-m accommodation 通融；贷款
?0Xt | accommodation bill 通融票据；空头票据
<lk_]+ XJ3 accommodation party 汇票代发人
"@xF(fyg account balance 帐户余额；帐户结余
hFC4CqBV account book 帐簿
.Yxx
account collected in advance 预收款项
yPKDn.1 account current book 往来帐簿
vt;<+"eps account of after-acquired property 事后取得的财产报告
0:W*_w0Ge account of defaulter 拖欠帐目
kN X(@f account payable 应付帐款
:#M(,S"Qq account payee only [A/C payee only] 只可转帐；存入收款人帐户
UX-l`ygl account receivable 应收帐款
8]DN]\\o account receivable report 应收帐款报表
mp_(ke account statement 结单；帐单；会计财务报表
|"[[.Adw9" account title 帐户名称；会计科目
| 51z&dG accountant's report 会计师报告
)^&,[Q=i Accountant's Report Rules 会计师报告规则
M2[ywab accounting and auditing procedure 会计与审计程序；会计与核数程序
b";w\H Accounting Arrangements 《会计安排》
B_u+$Odo accounting basis 会计基础
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%`T{ accounting by Official Receiver 破产管理署署长呈交的帐目
.x __X3P>\ Accounting Circular 《会计通告》
l}>g G[q! accounting class 会计类别
/2 ,s-^ accounting date 记帐日期；会计结算日期
sje}E+{[ accounting for money 款项核算
E%g_O_ Accounting Officer 会计主任
LK8K =AA3P accounting period 会计报告期；会计期
3r=IO# accounting policy 会计政策；会计方针
cmQLkT"#K accounting practice 会计惯例
/rd6p{F accounting principle 会计准则
/ jI>=:z accounting record 会计记录
*iSsGb\M% accounting report 会计报告
"%+C@>`( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
'bP-p gc Accounting Society of China 中国会计学会
o;o
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cw 3JSz9 accounting system 会计制度；会计系统
"FC;k
>m accounting transaction 会计事项；帐务交易
T-=sC =sS, accounting treatment 会计处理
-I1Ne^DZn4 accounting year 会计年度
Pnb?NVP!^9 accretion 增值；添加
Y(WX`\M97 accrual 应计项目；应累算数目
f1Ruaz- accrual basis 应计制；权责发生制
cad%:%p accrual basis accounting 应计制会计；权责发生制会计
NpRT\cx3 accrue 应累算；应计
/eas mf] accrued benefit 应累算利益
>6X GF(G
accrued charges 应计费用
?YY'-\h? accrued cumulative preference share dividend 应累算的累积优先股股息
@?_<A%hz accrued expenses 应累算费用
9:^SnHAa accrued interest payable 应付利息；应计未付利息
g/+P]c6/ accrued interest receivable 应收利息；应计未收利息
z JWh accrued right 累算权益
z BWn*A[4 accruing profit 应累算的利润
MD ~03 accumulated fiscal reserve 累积财政储备
wU_e/+0h accumulated profit 累积利润；滚存溢利
WpX)[au accumulated reserve 累积储备
[Q,E(
s accumulation of surplus income 累积收益盈余
>JVZ@
PV
H acquired assets 既得资产
4oLrCQZ\ acquisition 收购；购置；取得
(3C6'Wt acquisition cost 购置成本
e 7/ b@ acquisition expenses 购置费用
+Io^U acquisition of 100% interest 收购全部股权
^JF6L`Tp acquisition of control 取得控制权
MyZ@I7Fb, acquisition of fixed assets 购置固定资产
W:{1R&$l acquisition of shell “买壳”
Ip]-OVg acquisition price 收购价
uzL)qH$b act of God 天灾
C|c'V-f acting partner 执事合伙人
f.0~HnN g1 active market 买卖活跃的市场；交投畅旺的市场；旺市
[QA@XBy6 active partner 积极参与的合伙人
xg)cA C\= active trading 交投活跃
y5>859"h actual circulation 实际流通
+DS_'Tmr actual cost 实际成本
{20^abUAS actual expenditure 实际开支；实际支出
-~eNC^t;W actual income 实际入息；实际收入；实际收益
uJ,>Y#
? actual market 现货市场
qve2?,i8hM actual price 现货价；实际价格
xq v4gN6 actual profit 实际利润
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{ actual quotation 实盘；实际价位；实际报价
-Cv:lJj actual year basis 按实际年度计算
Cul^b_UmP# actuals 实货
G 8OLx+!0e actuarial investigation 精算调查
n=
yT%V. l actuarial principle 精算原则
<jXXj[M2 actuarial report 精算师报告
%"V Y) Actuarial Society of Hong Kong 香港精算学会
LhC%`w actuarial valuation 精算师估值
hZ!N8nWwNR actuary 精算师
{E!ie{~ ad referendum agreement 暂定协议；有待覆核的协定
2MmqGB}YcW ad valorem duty 从价税；按值征税
#\1;d8h ad valorem duty system 从价税制
GQ
ZEMy7 ad valorem fee 从价费
F>E'/r* ad valorem tariff 从价关税
E[HX bj" additional allowance 额外免税额
N~g @ additional amount for unexpired risk 未过期风险的额外款额
a5C% OI< additional assessable profit 补加应评税利润
&'9 Jy'(X additional assessment 补加评税
a+ZP]3@
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.)|r!X additional commitment vote 额外承担拨款
xJrRJwL additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)]L:OE additional dependent parent allowance 供养父母额外免税额
mR:G,XytxM additional provision 额外拨款
#DpDmMP9R3 additional stamp duty 附加印花税
v|`f8M2 additional tax 补加税罚款；补加税款
74ma
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^y g`U( adjudged bankrupt 被裁定破产
MHmaut# adjudicated bankrupt 裁定破产人
k !Nl#.j adjudication fee 裁定费；评定印花税额手续费；评估契据费
wMNtN3 adjudication of bankruptcy 裁定破产；宣告破产
wmdvA MN adjudication of insolvency 裁定无力偿还债务
c*$&M Ch adjusted actual 经调整的实数；调整后的实数
iZ2|/hnw adjusted current assets 经调整的流动资产；调整后的流动资产
B'>(kZYMs adjusted figure 经调整的数字；调整后的数额
Q-fi(UP adjusted liabilities 经调整的负债；调整后的负债
SD paW6(_ adjusted loss 经调整的亏损；调整后的亏损
!Vl>?U? AN adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
W*i PseXq adjusted profit 经调整的利润；调整后的利润
|&lAt \ adjusted surplus 经调整的盈余额；调整后的盈余额
@SeE,< adjusted value 经调整的价值；调整后的价值
K0_/;a] | adjustment 调整；修订；理算〔保险〕
n Bv|5$w: adjustment centre 调剂中心
K*jV=lG adjustment lag 调整过程的时间差距；调整时差
0G?0 Bo adjustment mechanism 调整机制
,\ zp&P"p adjustment of loss 亏损调整
U,S&"`a adjustment process 调整过程；调整程序
YqwD vJWX adjustment range 调整幅度
kb{h ` administered exchange rate 受管制汇率
YFgQ!\&59 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+[@Ug `5M administration expenses 行政费用
3OTq administration fee 手续费；行政费
j/_@~MJBt administration in bankruptcy 破产管理
#?L%M administration order 遗产管理令
o\u31, administrator 管理人；遗产管理人
?-[.H^]s~ administrator of the estate 遗产管理人
7c$;-O admission of debt 债项承认书
7bOL ,S admission of proof 接纳债权证明
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a18Hp|% advance 放贷款项；垫付款项；预支款项；预付款项
4L\bT;dQ|. advance account 暂支帐目；预付款帐户
W zYy< advance compensation 预付补偿金
1V(tt{ advance from shareholder 股东垫款
.PBma/w
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e#]= -^ advanced economy 先进经济体系
u! ` oKe; advancement 预付；预付财产
.6S]\dp7~ advances warrant 垫款令
r!+-"hS! advancing 贷出
e{@TR x adverse balance 逆差
u|h>z|4lJj adverse exchange 逆汇
r168 ft?c advertisement addressed to shareholders 在报章刊登的致股东通告
uV?[eiezD0 advice for collection 托收通知书
o
ms tJ9 advice of drawing 提款通知书；汇票通知书
E8# r<=(m advice of payment 付款通知
O{hGh{y Advisory Committee [Securities and Futures Commission]
!Ziq^o. 谘询委员会〔证券及期货事务监察委员会〕
-:wC 920+ Advisory Committee on Diversification 经济多元化谘询委员会
pJ[7m affidavit 誓章；遗产申报誓章
XmN3[j affidavit of no receipt 述明无收款的誓章
.nX+!EXeS affiliate 联号；联营公司；附属公司
aLapb5VV affiliated company 附属公司；联号；联营公司
) 9h5a+Z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zM?JLNs]<{ affordability 负担能力
5]n5nqz African Development Bank [AfDB] 非洲开发银行
Yy]^_,r after-acquired property 事后取得的财产
2@WF]*Z after-hours dealing 市后交易
g|_-O" l after-tax profit 税后盈利；税后利润；税后溢利
R:HF~} agency agreement 代理协议
Ht#5;c2/ agency expenses 代理机构的开支
gd3~R+Kd agency fee 代理费
7Z;bUMYtx Agency Law 《代理法》
ek6PMZF:' agent 代理人；承销人
sp*_;h3' agent of company 公司代理人
E?san;K u agent's fee 代理人费；经纪费
'ms&ty*T aggregate 总计；总数；总体数字
`PK1z S r aggregate amount 总款额；总额
tEP~` $9 aggregate assets and liabilities 总体资产与负债
z$OKn#%T aggregate at constant price 按固定价格计算的总体数字
tM3eB= .* aggregate demand 总需求
],{ b&\ aggregate gross position 总持仓量
V" =(I'X aggregate limit 总限额
J*s!(J |Q aggregate of salaries tax 合计薪俸税
Z^w11} aggregate performance 总体表现；总体业绩
6rlafISvO aggregate supply 总体供应
9 A0wiKp aggregate surplus 总盈余
kd^ C Z;O aggregate total 整体总额
Tvf%'%h1 aggregate value 总值；合计价值
^6Y4= aggregated basis 合计基准
YI!ecx%/4 aggregated net chargeable income 合计应课税入息实额
WO{V,<; aggregation 合并计算；合计；总和
QfjgBJo% aggregation of incomes of husband and wife 夫妇入息合并计算
8$</HNu, aggregation of property 财产的总和
w_o|k&~, agio 差价；贴水
QT X5F5 w 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》
t,|`#6 Ft Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
i r^%9amh 《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》
\]pRu" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/7Z5_q_ 《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》
] ;X [x s Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
p&'oJy.P 《香港政府和大韩民国政府关于相互促进和保护投资协定》
y ;W|) agreement for a settlement 授产协议
Q;
DN* agreement for assignment 转让协议
ZZ/F}9! = agreement for sale 售卖协议；买卖协议
xW92 ZuzSH agreement for sale and purchase 买卖协议
# P[d?pY agreement for the payment of interest 支付利息协议
/~`4a agreement for the repayment of money 还款协议
{=n-S2 % agreement of reinsurance 再保险协议
!Cse,6/Z Agricultural Bank of China 中国农业银行
4t3 Y/X air passenger departure tax 飞机乘客离境税
]7SX _:'* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
w\wS?E4G airport tax 机场税
&|rh~;:jUX alcohol duty 酒精税
:H/ CiN alienation 让与；让渡；转让
Wp!#OY1? alimony 生活费；赡养费
p RS +vV3 All Ordinaries Index [AOI] 所有普通股指数
$-4OveS~B all risks 全险；综合险
aKi&2>c5> All Sales Record for Stock Market 《股票市场成交报告》
*fs'%"w- Allied Capital Resources Limited 新联财务有限公司
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{29[hO all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8^bc4(H allocation letter 拨款信件
r 334E allocation of fund 分配款项；预留款项
05_aL` &eb allocation of profit 利润分配；溢利分配
mI5BJ allocation warrant 拨款令
l) @Zuh allotment 分配；配股
J=Qu Zwt allotment notice 股份配售通知；配股通知
N Cm>iEeY allotment of shares 股份分配
%6-5hBzZN allowable 可获宽免；免税的
XN+~ g.0 allowable business loss 可扣除的营业亏损
{Dv^j# allowable expenses 可扣税的支出
cWG>w6FI allowance 免税额；津贴；备抵；准备金
$#|iKi<Y@j allowance for debts 债项的免税额
Skm$:`u; allowance for depreciation by wear and tear 耗损折旧免税额
x\/N09 allowance for funeral expenses 殡殓费的免税额
>kK!/#ZA allowance for inflation 为通货膨胀而预留的款项；通胀准备金
(N6 3k1M allowance for repairs and outgoings 修葺及支出方面的免税额
Snm
m (. allowance to debtor 给债务人的津贴
d1 &RK2 alteration of capital 资本更改
3awh>1N2 W alternate trustee 候补受托人
tG1,AkyZ amalgamation 合并
6]`XW 0{C ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
U~%V;*|4 ambit of charges 征税范围；收费范围
{@XzY> amended valuation 经修订的估值
ssdpwn' American Commodities Exchange 美国商品交易所
]#)1(ZE American Express Bank Limited 美国运通银行
kVu8/*Q American Stock Exchange 美国证券交易所
\?n4d#=$o amortization 摊销
]
T `6Hz! amount due from banks 存放银行同业的款项
tCkKJ)m
amount due from banks abroad 存放海外银行同业的款项
/$]#L% amount due from holding companies 控股公司欠款
wW5:p]<Y amount due from local banks 存放本港银行同业的款项
{z": hmt amount due to banks 银行同业的存款
_,S
L;*G4| amount due to banks abroad 海外银行同业的存款
kzZdYiC amount due to holding companies 控股公司存款
.23z\M8
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r&^LST U0! amount due to outport banks 外埠银行同业的存款
,k% \f]a amount for note issue 发行纸币的款额
?fO
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amount of bond 担保契据的款额
Q i&!Ub] amount of consideration 代价款额
}zA
kUt amount of contribution 供款数额
<:v2 N/i amount of indebtedness 负债款额
)9(Mt _ amount of principal of the loan 贷款本金额
K|"97{*|2 amount of rates chargeable 应征差饷数额
-Oj}PGj$e\ amount of share capital 股本额
@I\&-Z ^ amount of sums assured 承保款额
`O:ecPD4M amount of variation 变动幅度
- v\n0Jt amount of vote 拨款数额
k91ctEp9> amount payable 应付款额
'o%IA)sF amount receivable 应收款额
(X!?#)fyn Amsterdam Stock Exchange 阿姆斯特丹证券交易所
MS`wd analysis 分析
(eTe`
ancillary risk 附属风险
yJ(B PSt annual account 周年帐目；周年帐目报表；年度决算；年结
1e Wl:S} annual accounting date 年结日期
P!;%DI!<b annual allowance 每年免税额；年积金；年度津贴；年津
u9 LP=g annual balance 年度余额
*} yOL
[ annual disposable income 每年可动用收入
YMlnC7?_ / annual estimates 周年预算
p&Os 5zw;| annual fee 年费
s bWen? annual general meeting 周年大会
]p,sve vo annual growth rate 年增率；每年增长率
fSe$w#*I annual long-term supplement 长期个案每年补助金
fpCkT [&m annual pensionable emolument 可供计算退休金的年薪
Idq &0<I annual report 年报
%/b3G*$W Annual Report on the Consumer Price Index 《消费物价指数年报》
4# pn ] annual return 周年报表；周年申报表；每年报税表格
PL+j;V(< Annual Return Rules 《周年报表规则》
&rdz({ annual review of consumer prices 每年消费物价回顾
'}\#bMeObg annual roll-forward basis 逐年延展方式
>mk} annual salary 年薪
>";I3S-t annual statement 年度报表；年度决算表
WFl, u!"A Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
;IN!H@bq annuitant 年金受益人
D)XV{Wit annuity 年金
-r.Qy(}p annuity contract 年金合约
av}Giz annuity on human life 人寿年金
Ya%-/u antecedent debt 先前的债项
vG`;2laY ante-dated cheque 倒填日期支票
{ 8!\aYI anticipated expenditure 预期开支
<Cbah% X anticipated net profit 预期纯利
q%G"P*g$( anticipated revenue 预期收入
O{4G'CgN( anti-inflation measure 反通货膨胀措施
AW;ncx; anti-inflationary stance 反通货膨胀立场
T^"- ; apparent deficit 表面赤字
-E*VF{IG1 apparent financial solvency 表面偿债能力
{LwV&u( apparent partner 表面合伙人
KdBE[A-1^M application for personal assessment 个人入息课税申请书
2X:OS/ application of fund 资金应用
G*oqhep application to release as liquidator and to destruct the books of accounts and documents
oS2L"# 申请免除清盘人职务及毁灭帐簿与文件
#@ quuiYq appointed actuary 委任精算师
- &Ag jzN! appointed auditor 委任核数师；委任审计师
i! |OFU6 appointed trustee 委任的受托人
2{- }; appointer 委任人
&d!Q% apportioned pro rata 按比例分摊
E41ay:duAl apportionment 分配；分摊
z0yPBt1W Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/Dmuvb|A apportionment formula 分摊方程式
M%U1?^j8 apportionment of estate duty 遗产税的分摊
ji8)/ appraisal 估价；评估
VL[ } appreciable growth 可观增长
:1O49g3R appreciable impact 显着影响
##_`)/t, appreciable increase 可观增长
JB}jt)ol% appreciation 增值；升值
]J] ~i [ appreciation against other currencies 相对其他货币升值
vVA) x~^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
IP#?$X appreciation tax 增值税
h'wI appropriation 拨款；拨用；拨付
SU8vz/\%y appropriation account 拨款帐目
=!V-V}KK- Appropriation Bill 拨款法案
[v,Y-}wQ) appropriation-in-aid system 补助拨款办法
'yIz<o approved assets 核准资产
OY bgt4 approved basket stock 认可一篮子证券
n'i~1pM,? approved budget 核准预算
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81FK approved charitable donation 认可慈善捐款
x_k @hGSC approved charitable institution 认可慈善机构
dPVl\<L 1 approved currency 核准货币；认可货币
q]^Q?r<g:: approved estimates 核准预算
R9-Ps qmF approved estimates of expenditure 核准开支预算
2k}8` P; approved overseas insurer 核准海外保险人
DJ]GM|? approved overseas trust company 核准海外信托公司
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7 1aZ approved pooled investment fund 核准汇集投资基金
zCuN 8 approved provident fund scheme 认可公积金计划
d i; Fj approved provision 核准拨款
ws_/F approved redeemable share 核准可赎回股份
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approved regional stock 认可地区性证券
>EJ`Z7E6 approved retirement scheme 认可退休金计划
?h1r6?Sug{ approved subordinated loan 核准附属贷款
(Y[q2b arbitrage 套戥；套汇；套利
*~b}]M700 arbitrageur 套戥者；套汇者
7)FI_uW arbitrary amount 临时款项
}Q<c E$c arrangement 措施；安排；协定
Y6R+i0guz arrears 欠款
8s@k0T<O arrears of pay 欠付薪酬
b-Uy&+:X*d arrears of revenue 逾期未收税款；逾期未收的帐项
'|jN!y^ 2p articles of association 组织章程；组织细则；组织章程细则
(& =gM Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
eGEeWJ}[$ ascertainment of profit 确定利润
o;^k"bo6 "Asia Clear" “亚洲结算系统”
UbDRE[^P Asia Commercial Bank Ltd. 亚洲商业银行有限公司
K7jz*|2 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
%aHQIoxg Asian Development Fund [ADF] 亚洲发展基金
[\|p~Qb)s Asian dollar bond 亚洲美元债券
-h|YS/$f Asian dollar market 亚洲美元市场
H\[:uUK5\ Asian dollar rate 亚洲美元利率
,|Xi bfw Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
cCWk^ lF], Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
?_<14%r; asked price 沽盘；喊价；索价；卖方报价
iAd3w 6 assessable income 应评税入息
~4t7Q assessable loss 应评税亏损
)V6<'>1WZ assessable profit 应评税利润
V+y yy- / assessable value 应评税值
Ac,Qj` 'V assessed profit 估定利润
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Zh u k assessed value 经评估价值
+bC=yR assessment 评税；评定；估价；评税单
:Dn{ assessment number 评税编号；估价编号
0)Wrfa assessment of additional tax 补加税评税
8t$w/#'@ assessment of performance 业绩评估；实绩评价
A@HCd&h Assessor 评税主任
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&u asset price bubbles 资产价格泡沫
F/(z3 Kf asset-backed securities 具资产保证的证券
_1sjsGp> assets accretion 资产增值
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Sb assets and liabilities 资产与负债
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assets betterment statement 资产递增表；资产改进表
3u g-cq assets lending 实物放款；有抵押贷款
-NgL4?p= assets of the company passing on the death 死者去世时转移的公司资产
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VNWK2 assets pledged as security for liabilities 用作负债抵押的资产
QaAWO assets portfolio 资产投资组合
5[\LQtM assets price 资产价格
h+<F,0 assets quality 资产质素
tc2e)WZP assets realization 资产变现
pndAXO:v assets refinancing arrangement 资产再集资安排
Bf-KCqC". assets securitization 资产证券化
%=t8 assets situated outside Hong Kong 在香港以外地方的资产
i[\`]C{gf assets stripping 削减资产；拆卖资产
&!=[.1H< assets value 资产值
VBe .&b 8 assignee 承让人
= "N?v- assignment 转让；转让书；转让契
w]ZE('3%W assignment of interest 权益转让
@UG% B7 assignment of letters patent and trade mark 专利证书及商标转让
t X Wh q assignment of property 物业转让；物业转让书
x_K8Gr#Z 0 assignment right 转让权
^o@N.+`&< assignor 转让人
L=1~)>m P associate 有联系的人；有关连人士；相联者；合伙人；联系人
btZ9JZvMx Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1[&V6 =n associate member 附属会员
0K *|B.O associated body corporate 相联法人团体
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Q&n` A associated company 相联公司；联属公司
F4|Z:e,Hr associated corporation 相联法团
5 ?{ytNCY Association of Chartered Certified Accountants [ACCA] [United Kingdom]
[G=+f6 a 公认会计师公会〔英国〕
dQkp &. Association of Futures Exchange Brokers 香港期货经纪协会
lz-t+LD@ST Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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association of underwriters 承保人组织
`YinhO:Z assumption of control 接管
pm 4"Q!K assurance 担保；保险；转易；转易书
ff3HR+%M assurance of interest 权益的转易
4* vV9*'! at 19XX price 按一九ＸＸ年价格计算
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'<8l w at a discount 按赔价计算；按贴水价格计算；打折扣
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< at a premium 按溢价计算；按升水价格计算
VYj*LiR at call 通知付款；按通知
0kp#+&)+ at constant market price 按固定市价计算
AzmIS m at constant price 按固定价格计算
fZH";_"1 at cost 按成本计算
2Kg+SLU[~ at current market price 按当时市价计算；按现时市价计算
W_sAk~uK/ at current price 按当时价格计算；按现时价格计算
5jb/[i^V at factor cost 按要素成本计算；按生产要素成本计算
CI~P3"`] at money-of-the-day price 按付款当日价格计算
I5$ @1+B at or better 按指定或较佳价位〔买卖指令〕
` ]0E) at par 按面值计算；平价
OK6c"*<z at sight 见票即付
hA0g'X2eC at the close 按收市盘
e7cqm*Qi at the opening 按开市盘
> kLUQ%zE@ attestation 见证；见证条款
]sbj 8 at-the-money option 平价期权
=mq02C~y attorney 受权人；受托代表人
:*`5|'G} attornment 新拥有人承认书
!&ly :v! attributable profit 可归属利润
iO 9fg attributable share value 可归属股份价值
8!T6N2O6d Auckland Stock Exchange 奥克兰证券交易所
yHka7D auction 拍卖
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auctioneer 拍卖商
%e71BZo~^s audit 审计；核数
\+STl#3*q Audit Commission 审计署
9AxeA2/X Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
heAbxs 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〕
(q@DBb4 audit review 帐目审查
LWpM-eW1q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
C_RxJWka audited account 审计帐目；经审计的帐目
i s2OJ, audited annual account 经审计的周年帐目
%p R: .u| audited balance sheet 经审计的资产负债表
Wd R ~ auditor 核数师；核数主任；审计师
O=9mLI6 auditor's certificate 核数师证明书；审计师证明书
-j6&W` auditor's report 核数师报告；审计师报告
3V,$FS ] Aussie bond 澳元债券
%B ,>6 `[ austerity budget 紧缩预算
_aR_ [ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
h{ R>L s Australia All Ordinaries Index 澳洲所有普通股票指数
EEU)eltI Australian Dollar [AUD] 澳元
} ! jk Australian Options Market 澳大利亚期权市场
0&YW#L|J Australian Securities Commission 澳洲证券事务监察委员会
Q1?0R<jOU Australian Society of Certified Practising Accountants 澳洲执业会计师公会
w=UFj Australian Stock Exchange 澳大利亚证券交易所
s Y^#I Austrian Schilling [ATS] 奥地利先令
2itJD1; authentication 认证；鉴证
7u9]BhcFv? authority to purchase 委托购买证；委购书
&Ow[ authorization 认可；核准；授权；授权书
(4 hCT* authorization by direction 指示授权
W!R}eLf@ authorization by instruction 指令授权
#i8] f{ authorization by warrant 令状授权
K%+[2Hj2 authorization of unit trust 单位信托的认可
q1 3bV authorized agent 指定代理人
fG+/p 0sJ? authorized capital 法定资本
2=&4@c|cn authorized clerk 出市员
zNu>25/)( authorized dealer 认可交易商
?l6NQ;z authorized financial institution 认可财务机构
^9{mjy0Q authorized fund 认可基金
^F>C|FJ 2 authorized fund house 获授权的基金公司；认可基金公司
yc#0c[ZQu authorized institution 认可机构
ifA)P pt<` authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
K>"]*#aBv authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
LSR{ N|h+) authorized insurer 获授权保险人；获认可承保人
+/bT4TkML authorized investment 特准投资项目
yX%Xjo__*t authorized person 获授权人
K,!"5W rX* authorized representative 获授权代表
W +F^(SC\ authorized share capital 法定股本
u9TiE Eof3 automated quotation system 自动报价系统
<"93 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
\c"{V-#o\ 自动交易系统〔香港期货交易所有限公司〕
%Km^_JM automatic adjustment mechanism 自动调整机制
oVG/[e|c' automatic adjustment system 自动调整系统
/M}jF*5N Automatic Clearing House 自动票据交换所
69z,_p$@: automatic exchange rates accumulation system 自动化汇率累集系统
w?r Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Zj(2$9IU automatic teller machine [ATM] 自动柜员机
|;G9K`8 autopay 自动转帐
5gdsV4DH $ available assets 可用资产
:sf(=Y.qA available fiscal reserve 现存财政储备
p~n62( available profit 可用利润
W? `%it5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
w^_[(9
` average 平均；平均数；海损
b5-W K; average basic salary 平均基本薪金
f1hjU~nJ average consumer expenditure 平均消费开支；一般消费开支
,)S(SnC F average cost 平均成本
cc*xHv^ average cost of land production 增辟土地平均成本
#J=@} S) average daily turnover 平均每日成交额
l *v6U'J average daily wage rate 平均每日工资率
:o)4Y average expenditure pattern 平均开支模式
SuO@LroxTB average growth rate 平均增长率
lURL;h average net fixed assets 固定资产平均净值
"kS(b4^ average of relatives 相对价格平均数
WOv m%sX average price 平均价格
0u3"$o'R average propensity to consume 平均消费倾向；一般消费倾向
I;Sg 9`k= average propensity to save 平均储蓄倾向；一般储蓄倾向
qs["&\@ average rate 平均率
>~nc7 j
u average revenue 平均收入；平均收益
?`,Rkg0fe average stock 平均库存；平均存货
U Bgheu average yearly rent 平均年租
i^i^g5l! avoidance of double taxation 避免双重课税
VGHy|5K$ avoidance of tax 避税
