A:
fd2T=fz- A share Ａ股；甲类股份
8&aq/4:q0 abatement of tax 减税；减扣免税额
k@:%:Sj 2 ABN AMRO Bank N.V. 荷兰银行
K96<M);:g above-the-line expenditure 线上项目支出；经常预算支出
v}Fr@0 % above-the-line receipt 线上项目收入；经常预算收入
JO< wU ABSA Asia Limited 南非联合亚洲有限公司
?I@W:#>o absolute change 绝对数值变更
ia 73?*mXT absolute expenditure 实际开支
?3xzd P absolute guideline figure 绝对准则数字
:08,JL{ absolute interest 绝对权益
#lW`{i absolute order of discharge 绝对破产解除令
# Vha7 absolute profit margin 绝对利润幅度
r$~HfskeI absolute value 实值；绝对值
?1eK#Z. absolutely vested interest 绝对既得权益
#
4PVVu< absorbed cost 已吸收成本；已分摊成本
` ^y7f absorption 吸收；分摊；合并
Z/;aT -N absorption rate 吸收率；摊配率；分摊率
(*)hD(C5 ACB Finance Limited 亚洲商业财务有限公司
*=7U4W acceptable form of reciprocity 合理的互惠条件
{,~3.5u acceptable rate 适当利率；适当汇率
}~e%J( acceptance agreement 承兑协议
cp J|w3x B acceptance for honour 参加承兑
)T H@# 1 acceptor 承兑人；接受人；受票人
/d<P-!fK acceptor for honour 参加承兑人
l2P=R)@{ accident insurance 意外保险
'CkIz"Wd Accident Insurance Association of Hong Kong 香港意外保险公会
$'hEz/ accident insurance scheme 意外保险计划
n#OB%@]<V accident year basis 意外年度基准
%Q dn accommodation 通融；贷款
d4c8~L
H- accommodation bill 通融票据；空头票据
)f<z% :I+Z accommodation party 汇票代发人
8q}q{8 account balance 帐户余额；帐户结余
UQ@L V~6{R account book 帐簿
}2<7%FL account collected in advance 预收款项
_8_R 1s account current book 往来帐簿
p sMvq@> account of after-acquired property 事后取得的财产报告
] F'e
aR account of defaulter 拖欠帐目
g~A`N=r;h account payable 应付帐款
v<( account payee only [A/C payee only] 只可转帐；存入收款人帐户
"mvt>X account receivable 应收帐款
h|{]B,.Lh account receivable report 应收帐款报表
<T|3`#o0 account statement 结单；帐单；会计财务报表
l&Q`wR 5e account title 帐户名称；会计科目
EGF '"L accountant's report 会计师报告
W+ko q*P Accountant's Report Rules 会计师报告规则
oEKvl3Hz_ accounting and auditing procedure 会计与审计程序；会计与核数程序
=w
2**$ Accounting Arrangements 《会计安排》
l#Y,R 0 accounting basis 会计基础
| Uh accounting by Official Receiver 破产管理署署长呈交的帐目
"]b<uV Accounting Circular 《会计通告》
k5.Lna accounting class 会计类别
'op|B@y accounting date 记帐日期；会计结算日期
<s<n accounting for money 款项核算
KEjWRwN Accounting Officer 会计主任
O5nD+qTQ# accounting period 会计报告期；会计期
.MoU1n{Yc accounting policy 会计政策；会计方针
")XHak.JX accounting practice 会计惯例
~;{; ,8!) accounting principle 会计准则
54 R#W:t accounting record 会计记录
.Od !0(0 accounting report 会计报告
' =8d?aeF Accounting Services Branch [Treasury] 会计事务部〔库务署〕
'XP7"
N47O Accounting Society of China 中国会计学会
uH- l%17 accounting statement 会计报表
LR.<&m%~. accounting system 会计制度；会计系统
Fgh_9S9J accounting transaction 会计事项；帐务交易
A1>OY^p3% accounting treatment 会计处理
70tH:Z )" accounting year 会计年度
{d Msz
accretion 增值；添加
qwgPk9l accrual 应计项目；应累算数目
CxO ob1@ accrual basis 应计制；权责发生制
dufu|BL|} accrual basis accounting 应计制会计；权责发生制会计
JL}_72gs accrue 应累算；应计
:hk5 .[ accrued benefit 应累算利益
Y;^l%eP uW accrued charges 应计费用
3>`mI8 $t accrued cumulative preference share dividend 应累算的累积优先股股息
}" %?et( accrued expenses 应累算费用
E GU
0)< accrued interest payable 应付利息；应计未付利息
X296tA>C` accrued interest receivable 应收利息；应计未收利息
9BBmw(M} accrued right 累算权益
kr:^tbJ accruing profit 应累算的利润
c"V"zg22 accumulated fiscal reserve 累积财政储备
EF }\brD1 accumulated profit 累积利润；滚存溢利
EPM-df!= accumulated reserve 累积储备
J({Xg? accumulation of surplus income 累积收益盈余
RF4vtQC= acquired assets 既得资产
9FY Uo acquisition 收购；购置；取得
tKx~1- acquisition cost 购置成本
:L@?2), acquisition expenses 购置费用
ZWU)\}}_R acquisition of 100% interest 收购全部股权
n QZwC
acquisition of control 取得控制权
O#~yKqB acquisition of fixed assets 购置固定资产
/quc}"__ acquisition of shell “买壳”
gANuBWh8T acquisition price 收购价
Rmt~,cW!\ act of God 天灾
][h%U rV acting partner 执事合伙人
]]9R mh= active market 买卖活跃的市场；交投畅旺的市场；旺市
$f=J2&D,Cz active partner 积极参与的合伙人
j8{i#;s!" active trading 交投活跃
rt~d6|6 actual circulation 实际流通
f:|1_ j actual cost 实际成本
6J6BF% actual expenditure 实际开支；实际支出
J76kkW`5 actual income 实际入息；实际收入；实际收益
QIvVcfM^ actual market 现货市场
4n g]\ituS actual price 现货价；实际价格
JZ*/,|1}EC actual profit 实际利润
>xYpNtEs actual quotation 实盘；实际价位；实际报价
O/a4 ]r+_ actual year basis 按实际年度计算
l2rd9 -T actuals 实货
J0\Fhe0' actuarial investigation 精算调查
uHvp;]/0\ actuarial principle 精算原则
lC("y'
:: actuarial report 精算师报告
#+ HJA4 2 Actuarial Society of Hong Kong 香港精算学会
`nv~NLkl actuarial valuation 精算师估值
OXSmt
DvJ actuary 精算师
1;r|g)VM ad referendum agreement 暂定协议；有待覆核的协定
[-k ad valorem duty 从价税；按值征税
m^f0V2M_ ad valorem duty system 从价税制
?o4C; ad valorem fee 从价费
2 %@4] ad valorem tariff 从价关税
pW@Pt 3u additional allowance 额外免税额
wb5baY9 additional amount for unexpired risk 未过期风险的额外款额
tip+q d additional assessable profit 补加应评税利润
,+vy,<e& additional assessment 补加评税
R_ ,U Mt additional commitment 额外承担
Ug t.&IA additional commitment vote 额外承担拨款
K'Tm_"[u additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
kmsb hYM) additional dependent parent allowance 供养父母额外免税额
I{9Qe R I additional provision 额外拨款
&5spTMw8 additional stamp duty 附加印花税
O-~ 7b(Z additional tax 补加税罚款；补加税款
AJ? r,!) Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
wh\}d4gN adjudged bankrupt 被裁定破产
)72+\C[*~r adjudicated bankrupt 裁定破产人
YY((V@|K adjudication fee 裁定费；评定印花税额手续费；评估契据费
n E& @Q adjudication of bankruptcy 裁定破产；宣告破产
1 s2>C!\ adjudication of insolvency 裁定无力偿还债务
EQ yC1j adjusted actual 经调整的实数；调整后的实数
LX7FaW adjusted current assets 经调整的流动资产；调整后的流动资产
'4Ixqb+ adjusted figure 经调整的数字；调整后的数额
B^Nf #XN( adjusted liabilities 经调整的负债；调整后的负债
;R5 `"` adjusted loss 经调整的亏损；调整后的亏损
~u !|qM adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
k) = X}=w adjusted profit 经调整的利润；调整后的利润
6]_pIf adjusted surplus 经调整的盈余额；调整后的盈余额
]kG"ubHV?h adjusted value 经调整的价值；调整后的价值
V2?=4m b adjustment 调整；修订；理算〔保险〕
#A Sz;$P adjustment centre 调剂中心
U; V7 u/{ adjustment lag 调整过程的时间差距；调整时差
9T}pT{~V adjustment mechanism 调整机制
uK#4(eY=W adjustment of loss 亏损调整
gA5/,wDO adjustment process 调整过程；调整程序
~xfP:[u adjustment range 调整幅度
gsv uE administered exchange rate 受管制汇率
a 3b/e8c Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Lh"<XYY administration expenses 行政费用
f/NH:1)y administration fee 手续费；行政费
| `Ntv } administration in bankruptcy 破产管理
A v$^ administration order 遗产管理令
7 60Y$/Wz administrator 管理人；遗产管理人
*,)M d[ administrator of the estate 遗产管理人
:q7Wy&ow admission of debt 债项承认书
k\YG^I admission of proof 接纳债权证明
a| x.C6P e advance 放贷款项；垫付款项；预支款项；预付款项
axRV:w;E< advance account 暂支帐目；预付款帐户
FQ2 advance compensation 预付补偿金
MS>Ge0P("~ advance from shareholder 股东垫款
P[#e/qnXu| advance pending reimbursement 预支以待日后付还
RtP2]O(F advanced economy 先进经济体系
V>%rv' G8 advancement 预付；预付财产
V _/%b)* advances warrant 垫款令
dvx#q5f_S advancing 贷出
}DE g-j,F adverse balance 逆差
WZejp}x adverse exchange 逆汇
e7r -R3_ advertisement addressed to shareholders 在报章刊登的致股东通告
SSg8}m5)Q advice for collection 托收通知书
dA`IEQJL advice of drawing 提款通知书；汇票通知书
JEwa
& advice of payment 付款通知
@= Uh', F Advisory Committee [Securities and Futures Commission]
OU(8V^. 谘询委员会〔证券及期货事务监察委员会〕
s1$nvTzBr Advisory Committee on Diversification 经济多元化谘询委员会
u+e{Mim affidavit 誓章；遗产申报誓章
Z{Qu<vy_ affidavit of no receipt 述明无收款的誓章
Y3 cMC) affiliate 联号；联营公司；附属公司
q u6D 5t affiliated company 附属公司；联号；联营公司
D|L9Vs` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
C12Fl affordability 负担能力
% 2/EaaR African Development Bank [AfDB] 非洲开发银行
eKLZt%= after-acquired property 事后取得的财产
` $<.pOm after-hours dealing 市后交易
| ' 8Nh after-tax profit 税后盈利；税后利润；税后溢利
Nk
8 B_{ agency agreement 代理协议
O67W&nz agency expenses 代理机构的开支
eIEeb,#i agency fee 代理费
:&rt)/I Agency Law 《代理法》
H8zK$! agent 代理人；承销人
<QAFL uey agent of company 公司代理人
V-2(?auZd agent's fee 代理人费；经纪费
v0+BkfU+p aggregate 总计；总数；总体数字
4qh?,^Dq aggregate amount 总款额；总额
\0I _< aggregate assets and liabilities 总体资产与负债
#n #}s aggregate at constant price 按固定价格计算的总体数字
VUGmi]qd aggregate demand 总需求
I-)+bV
G aggregate gross position 总持仓量
l0w]`EE aggregate limit 总限额
m@F`!qY~Y\ aggregate of salaries tax 合计薪俸税
Q&ptc>{bH6 aggregate performance 总体表现；总体业绩
x8\?}UnB aggregate supply 总体供应
y`5
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~i{(<.he aggregate total 整体总额
c(E{6g? aggregate value 总值；合计价值
v2\FA(BPn aggregated basis 合计基准
]BZA:dd.G aggregated net chargeable income 合计应课税入息实额
f=Gg9bnm3 aggregation 合并计算；合计；总和
&|ex`nwc 0 aggregation of incomes of husband and wife 夫妇入息合并计算
rgv?gaQ> aggregation of property 财产的总和
,vawzq[oSy agio 差价；贴水
1..+F0U 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=1@*ID Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8.= BaNU 《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》
vjCu4+w($Z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
a Qc leTb 《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》
$am$ EU?s Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
t!X. |`h 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:zbQD8 jv agreement for a settlement 授产协议
Hq x-~hQO agreement for assignment 转让协议
mzKiO_g} agreement for sale 售卖协议；买卖协议
hJ? O],4J agreement for sale and purchase 买卖协议
[`[ |l
agreement for the payment of interest 支付利息协议
#&k5 d: agreement for the repayment of money 还款协议
JPUW6e07o agreement of reinsurance 再保险协议
,0Hr2*p Agricultural Bank of China 中国农业银行
mh #a#< air passenger departure tax 飞机乘客离境税
4G 0m\[Du Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
)}(^,
Fo c airport tax 机场税
|O+H[;TB6 alcohol duty 酒精税
)
7@ `ut alienation 让与；让渡；转让
+oML&g-g_ alimony 生活费；赡养费
gp?uHKsM All Ordinaries Index [AOI] 所有普通股指数
6ex/TySM all risks 全险；综合险
SmH=e@y~Lx All Sales Record for Stock Market 《股票市场成交报告》
/NFj(+&g+ Allied Capital Resources Limited 新联财务有限公司
QXFo1m all-items index [Consumer Price Index] 总指数〔消费物价指数〕
FUb\e-Q= allocation letter 拨款信件
!zpRrx _ allocation of fund 分配款项；预留款项
k FD; i allocation of profit 利润分配；溢利分配
~&{S<Wl allocation warrant 拨款令
'ya{9EdlT allotment 分配；配股
B{#I: Rs9 allotment notice 股份配售通知；配股通知
(gU!=F?#m allotment of shares 股份分配
T/~f~Z z allowable 可获宽免；免税的
a0E)2vt4 allowable business loss 可扣除的营业亏损
j0aXyLNX allowable expenses 可扣税的支出
y9GoPC`z allowance 免税额；津贴；备抵；准备金
50wulGJud allowance for debts 债项的免税额
9>/4W. allowance for depreciation by wear and tear 耗损折旧免税额
# x60xz allowance for funeral expenses 殡殓费的免税额
9T9!kb allowance for inflation 为通货膨胀而预留的款项；通胀准备金
MrFQ5:= allowance for repairs and outgoings 修葺及支出方面的免税额
Y =I' czg allowance to debtor 给债务人的津贴
A,<E\ alteration of capital 资本更改
i$#;Kpb`^ alternate trustee 候补受托人
mdDOvm:& amalgamation 合并
R| , g< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
KY I / ambit of charges 征税范围；收费范围
U_Ptqqt% amended valuation 经修订的估值
-f^tE, - American Commodities Exchange 美国商品交易所
%OCb:s American Express Bank Limited 美国运通银行
j2[+z tG American Stock Exchange 美国证券交易所
p)-^;=<B3 amortization 摊销
iHf $ amount due from banks 存放银行同业的款项
& h)yro amount due from banks abroad 存放海外银行同业的款项
SHgN~ Um amount due from holding companies 控股公司欠款
4l'fCZhA} amount due from local banks 存放本港银行同业的款项
ZvX*t)VjTz amount due to banks 银行同业的存款
*OsQ}onv amount due to banks abroad 海外银行同业的存款
_6hQ %hv8 amount due to holding companies 控股公司存款
G j?t_Zln amount due to local banks 本港银行同业的存款
exUFS5d amount due to outport banks 外埠银行同业的存款
7S :\"A7 amount for note issue 发行纸币的款额
B d fwa amount of bond 担保契据的款额
xm~ `7~nFR amount of consideration 代价款额
An0|[ uWH amount of contribution 供款数额
\?-<4B c@ amount of indebtedness 负债款额
!>o7a}? amount of principal of the loan 贷款本金额
T3<4B!UB& amount of rates chargeable 应征差饷数额
7xlkZF amount of share capital 股本额
X`K<>0.N amount of sums assured 承保款额
lrE 5^;/s1 amount of variation 变动幅度
1R%.p7@5QU amount of vote 拨款数额
Pmx -8w amount payable 应付款额
)2o?#8J amount receivable 应收款额
h7oo7AP Amsterdam Stock Exchange 阿姆斯特丹证券交易所
JPHL#sKyz analysis 分析
{ }n^cq ancillary risk 附属风险
iWkWR"ys y annual account 周年帐目；周年帐目报表；年度决算；年结
h,N?Ab'S annual accounting date 年结日期
i1d'nxk6 annual allowance 每年免税额；年积金；年度津贴；年津
EME|k{W annual balance 年度余额
]s'as9s9 annual disposable income 每年可动用收入
`$ 9x 1dx annual estimates 周年预算
a58H9w"u) annual fee 年费
fT ec annual general meeting 周年大会
9W5lSX#^; annual growth rate 年增率；每年增长率
;H*T^0 annual long-term supplement 长期个案每年补助金
,Z Nq,$j annual pensionable emolument 可供计算退休金的年薪
;ig IZ$& annual report 年报
|wMN}bq|T Annual Report on the Consumer Price Index 《消费物价指数年报》
s l l\g annual return 周年报表；周年申报表；每年报税表格
.~;\eW [ Annual Return Rules 《周年报表规则》
?l{nk5,?-Y annual review of consumer prices 每年消费物价回顾
5C ]x!>kX annual roll-forward basis 逐年延展方式
$a]`nLUa annual salary 年薪
2F.;;Ab annual statement 年度报表；年度决算表
%sP*=5?vA 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
q?yVR3]M annuitant 年金受益人
H*R"ntI?w annuity 年金
}($5k]]clP annuity contract 年金合约
cuI TY^6 annuity on human life 人寿年金
_TZRVa_ antecedent debt 先前的债项
h438` ante-dated cheque 倒填日期支票
mq.`X:e anticipated expenditure 预期开支
C< tl/NC anticipated net profit 预期纯利
dZ@63a>>@ anticipated revenue 预期收入
{JT&w6Jz anti-inflation measure 反通货膨胀措施
(w3YvG. anti-inflationary stance 反通货膨胀立场
X+9>A.92 apparent deficit 表面赤字
ZLejcYS apparent financial solvency 表面偿债能力
ouQ T apparent partner 表面合伙人
M6j y\<a application for personal assessment 个人入息课税申请书
~36!?&eA8 application of fund 资金应用
g3y ~bf application to release as liquidator and to destruct the books of accounts and documents
@":
^)87 申请免除清盘人职务及毁灭帐簿与文件
tyFzSrfc appointed actuary 委任精算师
8GUX{K appointed auditor 委任核数师；委任审计师
n-;`Cy`k appointed trustee 委任的受托人
k y7Gwc appointer 委任人
wi=v}R_ apportioned pro rata 按比例分摊
vk^xT apportionment 分配；分摊
H1 ./x6Hr Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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lL3U8}vn apportionment of estate duty 遗产税的分摊
*g2x%aZWbG appraisal 估价；评估
Jn ov<+ appreciable growth 可观增长
Q1 97mN+0 appreciable impact 显着影响
73;GW 4, appreciable increase 可观增长
CD~.z7,LC appreciation 增值；升值
Xx:"4l.w. appreciation against other currencies 相对其他货币升值
L="}E rmK appreciation of the exchange value of Hong Kong dollar 港元汇值上升
$U ~]=.n appreciation tax 增值税
)Aqtew+A& appropriation 拨款；拨用；拨付
DvvK^+-~ appropriation account 拨款帐目
gM: " .Ee Appropriation Bill 拨款法案
3s#N2X;Bc appropriation-in-aid system 补助拨款办法
wmLs/:~ approved assets 核准资产
VI86KJu approved basket stock 认可一篮子证券
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Ze=uP approved budget 核准预算
q/,O\, approved charitable donation 认可慈善捐款
Q![@c approved charitable institution 认可慈善机构
O\ r0bUPE approved currency 核准货币；认可货币
{P_.~0pc* approved estimates 核准预算
6i/(5 nQ approved estimates of expenditure 核准开支预算
26h21Z16q approved overseas insurer 核准海外保险人
b ]KBgZ approved overseas trust company 核准海外信托公司
R\[e!g*I approved pooled investment fund 核准汇集投资基金
sPIn| d approved provident fund scheme 认可公积金计划
;i+jJ4 approved provision 核准拨款
(Gf Z* approved redeemable share 核准可赎回股份
=Xr.'(U approved regional stock 认可地区性证券
NgP k&niM approved retirement scheme 认可退休金计划
bk[!8- b/a approved subordinated loan 核准附属贷款
R6->t #n, arbitrage 套戥；套汇；套利
zO6oT1I arbitrageur 套戥者；套汇者
\9T7A& arbitrary amount 临时款项
K$=zi}J W arrangement 措施；安排；协定
6'f; -2 arrears 欠款
ckCE1e>s arrears of pay 欠付薪酬
mC#>33{ arrears of revenue 逾期未收税款；逾期未收的帐项
0g8NHkM:2a articles of association 组织章程；组织细则；组织章程细则
y:uE3Apm Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
gB33? ascertainment of profit 确定利润
;$g?T~v7 "Asia Clear" “亚洲结算系统”
@r1_U,0e Asia Commercial Bank Ltd. 亚洲商业银行有限公司
f/?P514h Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
r~['VhI!;E Asian Development Fund [ADF] 亚洲发展基金
sW\!hW1*x Asian dollar bond 亚洲美元债券
S_H+WfIHV' Asian dollar market 亚洲美元市场
RViAwTvY Asian dollar rate 亚洲美元利率
8}:nGK|kx Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
h<QY5=S F Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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c asked price 沽盘；喊价；索价；卖方报价
a%0EiU assessable income 应评税入息
QMm%@z H assessable loss 应评税亏损
[$UI8tV assessable profit 应评税利润
hhvyf^o assessable value 应评税值
N;%6:I./ assessed profit 估定利润
f$ QNg0v assessed value 经评估价值
v 3>UV8c' assessment 评税；评定；估价；评税单
JucY[`|JV assessment number 评税编号；估价编号
y@yD5$/ assessment of additional tax 补加税评税
8 &dF assessment of performance 业绩评估；实绩评价
\9EjClf o Assessor 评税主任
E]r?{t`] asset price bubbles 资产价格泡沫
w0un S` \4 asset-backed securities 具资产保证的证券
|R:'\+E assets accretion 资产增值
wMN]~|z> assets and liabilities 资产与负债
|_U= z;Y assets betterment statement 资产递增表；资产改进表
>9J:Uo1z assets lending 实物放款；有抵押贷款
Tlr v={ assets of the company passing on the death 死者去世时转移的公司资产
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1K assets pledged as security for liabilities 用作负债抵押的资产
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; assets portfolio 资产投资组合
) V9bI( v assets price 资产价格
lp8v0e4 assets quality 资产质素
dj%!I:Q>u assets realization 资产变现
<1!O1ab assets refinancing arrangement 资产再集资安排
#g!.T g' assets securitization 资产证券化
alb.g>LNPP assets situated outside Hong Kong 在香港以外地方的资产
_q^E,P assets stripping 削减资产；拆卖资产
`Q,H|hp;k; assets value 资产值
*VN6cSq assignee 承让人
a8Wwq?@ assignment 转让；转让书；转让契
f*8DCh!r" assignment of interest 权益转让
/Z4et'Lo assignment of letters patent and trade mark 专利证书及商标转让
Dvln/SBk assignment of property 物业转让；物业转让书
!}$$: assignment right 转让权
TD_Oo-+\ assignor 转让人
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'H associate 有联系的人；有关连人士；相联者；合伙人；联系人
E tm?' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
g9F?z2^ associate member 附属会员
#`s"WnP9'! associated body corporate 相联法人团体
poFg 1 associated company 相联公司；联属公司
ybUaTD@?}b associated corporation 相联法团
N {>n$ v}
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
P!k{u^$L 公认会计师公会〔英国〕
#X"@<l4F Association of Futures Exchange Brokers 香港期货经纪协会
kG*~ |ma Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
NGW xN8P6 association of underwriters 承保人组织
(7*}-Uy[C assumption of control 接管
SgOheN- assurance 担保；保险；转易；转易书
*8XEYZa assurance of interest 权益的转易
@KAI4LP at 19XX price 按一九ＸＸ年价格计算
Kc(FX%3LU at a discount 按赔价计算；按贴水价格计算；打折扣
0m ? )ROaJ at a premium 按溢价计算；按升水价格计算
:BT q!>s at call 通知付款；按通知
#e5\j\#. at constant market price 按固定市价计算
T[j,UkgGo at constant price 按固定价格计算
m l$o5 &sN at cost 按成本计算
k VQ\1! at current market price 按当时市价计算；按现时市价计算
Aiea\j Bv at current price 按当时价格计算；按现时价格计算
Wm5 dk9&x at factor cost 按要素成本计算；按生产要素成本计算
rVs J`+L at money-of-the-day price 按付款当日价格计算
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S at or better 按指定或较佳价位〔买卖指令〕
Y6d@h? ht at par 按面值计算；平价
qIqM{#' ^ at sight 见票即付
PUX;I0Cf at the close 按收市盘
Na Cy@ at the opening 按开市盘
n'w.;
q attestation 见证；见证条款
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'$ at-the-money option 平价期权
WuW^GC{7 attorney 受权人；受托代表人
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#^y attornment 新拥有人承认书
B7vpsSL attributable profit 可归属利润
@s^-.z attributable share value 可归属股份价值
#3d(M Auckland Stock Exchange 奥克兰证券交易所
sp`Dvqx0 auction 拍卖
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2Dngw auctioneer 拍卖商
8Q+36! audit 审计；核数
- Y;3I00( Audit Commission 审计署
VLN_w$iEq Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
e?f IXk~b 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
#R
RRu2 audit review 帐目审查
>lM l Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
&jr3B;g!C audited account 审计帐目；经审计的帐目
KY] C6kh audited annual account 经审计的周年帐目
N,U8YO audited balance sheet 经审计的资产负债表
;jTN | i' auditor 核数师；核数主任；审计师
7"xd1l?zz auditor's certificate 核数师证明书；审计师证明书
>yh2Lri auditor's report 核数师报告；审计师报告
tklH@'q Aussie bond 澳元债券
^zgo#J 5O austerity budget 紧缩预算
/H+a0`/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'A[dCc8O Australia All Ordinaries Index 澳洲所有普通股票指数
BFW&2 Australian Dollar [AUD] 澳元
GvlS% Australian Options Market 澳大利亚期权市场
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g qT! Australian Securities Commission 澳洲证券事务监察委员会
76` .Y Australian Society of Certified Practising Accountants 澳洲执业会计师公会
,,|^%Ct'] Australian Stock Exchange 澳大利亚证券交易所
5rUdv}. Austrian Schilling [ATS] 奥地利先令
.3!1` L3 authentication 认证；鉴证
@ur+;IK$ authority to purchase 委托购买证；委购书
T9q-,w/j; authorization 认可；核准；授权；授权书
aFIw=c(nP authorization by direction 指示授权
W`*r>`krVJ authorization by instruction 指令授权
&]-DqK7 authorization by warrant 令状授权
*4_Bd=5(U authorization of unit trust 单位信托的认可
s(roJbJ_; authorized agent 指定代理人
S`?!G&[!> authorized capital 法定资本
9Lfv^V0 authorized clerk 出市员
Oz#{S:24M+ authorized dealer 认可交易商
w)jISu;RG authorized financial institution 认可财务机构
G<;*SYAb authorized fund 认可基金
]"1DGg \A authorized fund house 获授权的基金公司；认可基金公司
9 JK Ew authorized institution 认可机构
bK-N:8Z authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
maR"t+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
y L~W.H authorized insurer 获授权保险人；获认可承保人
d8x;~RA authorized investment 特准投资项目
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$r authorized person 获授权人
8SS|a authorized representative 获授权代表
h3@v+Z<} authorized share capital 法定股本
t <? ,F automated quotation system 自动报价系统
Y:)e(c"A Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
B^jc3 VsR 自动交易系统〔香港期货交易所有限公司〕
t@+}8^ M automatic adjustment mechanism 自动调整机制
m<2M4u automatic adjustment system 自动调整系统
BJo*'US-Q Automatic Clearing House 自动票据交换所
9]o-O]7/ automatic exchange rates accumulation system 自动化汇率累集系统
W 'u ># Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-;k+GrLr^ automatic teller machine [ATM] 自动柜员机
"Os_vlapHo autopay 自动转帐
xFg>SJ7] available assets 可用资产
u,Kly<0j available fiscal reserve 现存财政储备
S?BG_J6A7 available profit 可用利润
26x[X.C: Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
>~+ELVB& average 平均；平均数；海损
{P#|zp 4C{ average basic salary 平均基本薪金
&Z|P2 dI average consumer expenditure 平均消费开支；一般消费开支
VTHH&$ZNq average cost 平均成本
w JY ' average cost of land production 增辟土地平均成本
n>U5R_T average daily turnover 平均每日成交额
2jCf T>`3 average daily wage rate 平均每日工资率
KdbHyg<4 average expenditure pattern 平均开支模式
H~z`] 5CN average growth rate 平均增长率
PRE|+=w$ average net fixed assets 固定资产平均净值
6Sn .I1Wy average of relatives 相对价格平均数
QUQ'3 average price 平均价格
0}dpK $. average propensity to consume 平均消费倾向；一般消费倾向
Tc3y S(aq average propensity to save 平均储蓄倾向；一般储蓄倾向
^\,E&=/}M average rate 平均率
K@w{"7} average revenue 平均收入；平均收益
0NX,QD average stock 平均库存；平均存货
b9dLt6d average yearly rent 平均年租
0% I=d avoidance of double taxation 避免双重课税
D*|Bb? avoidance of tax 避税
