A:
>+1bTt/-F A share Ａ股；甲类股份
tl W}lN} abatement of tax 减税；减扣免税额
uJ%ql5XDV ABN AMRO Bank N.V. 荷兰银行
=Ij;I~ above-the-line expenditure 线上项目支出；经常预算支出
Uc/%4Gx above-the-line receipt 线上项目收入；经常预算收入
U_:/>8})d ABSA Asia Limited 南非联合亚洲有限公司
R\X J absolute change 绝对数值变更
%c&h:7); absolute expenditure 实际开支
@? t) UE absolute guideline figure 绝对准则数字
iaMZ37 absolute interest 绝对权益
L
U7. absolute order of discharge 绝对破产解除令
(* p |Kzu absolute profit margin 绝对利润幅度
hfY2pG9N absolute value 实值；绝对值
!l}es4~.a absolutely vested interest 绝对既得权益
@E}4LTB absorbed cost 已吸收成本；已分摊成本
V
Bg\)r[ absorption 吸收；分摊；合并
p4/D%*G^` absorption rate 吸收率；摊配率；分摊率
Ft07>E$/Q^ ACB Finance Limited 亚洲商业财务有限公司
0g1uM:; acceptable form of reciprocity 合理的互惠条件
C 9DRVkjj acceptable rate 适当利率；适当汇率
CkOd> Kn acceptance agreement 承兑协议
$ (GXlhA acceptance for honour 参加承兑
1(-)$m8} acceptor 承兑人；接受人；受票人
ZqScz S7uf acceptor for honour 参加承兑人
i6[Hu8 accident insurance 意外保险
Ts.6 1Rx Accident Insurance Association of Hong Kong 香港意外保险公会
oRC j]9I$ accident insurance scheme 意外保险计划
XX+4X*(o accident year basis 意外年度基准
^mH^cP?/ accommodation 通融；贷款
\=w|Zeu{l accommodation bill 通融票据；空头票据
Baq&>] accommodation party 汇票代发人
s01n[jQ account balance 帐户余额；帐户结余
x]F:~(P account book 帐簿
M]oaWQu account collected in advance 预收款项
w E'~Qj account current book 往来帐簿
V
] Z{0 account of after-acquired property 事后取得的财产报告
gI[x O K# account of defaulter 拖欠帐目
q$\KE4v " account payable 应付帐款
7r:!HmRl account payee only [A/C payee only] 只可转帐；存入收款人帐户
Zb@PwH4 account receivable 应收帐款
Mq-;sPsFP account receivable report 应收帐款报表
-c Mqq$ account statement 结单；帐单；会计财务报表
1;>J9 account title 帐户名称；会计科目
i7iL[+f]Q accountant's report 会计师报告
"wdC/ Accountant's Report Rules 会计师报告规则
6<gh:vj accounting and auditing procedure 会计与审计程序；会计与核数程序
zh7NXTzyf Accounting Arrangements 《会计安排》
Ty7x jIs accounting basis 会计基础
v&|o5om accounting by Official Receiver 破产管理署署长呈交的帐目
Mu Tl N Accounting Circular 《会计通告》
g$uj<"^ accounting class 会计类别
" Ln)v accounting date 记帐日期；会计结算日期
%?K'eg kp accounting for money 款项核算
WxFVbt w Accounting Officer 会计主任
HG{OkDx]fl accounting period 会计报告期；会计期
mkgDg y accounting policy 会计政策；会计方针
6?r}bs6Msx accounting practice 会计惯例
'};pu;GA7 accounting principle 会计准则
Uh{|@D accounting record 会计记录
yH irm|o accounting report 会计报告
J#MUtpPdQ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$)6y:t" Accounting Society of China 中国会计学会
I t",WFE. accounting statement 会计报表
ih~ R?W accounting system 会计制度；会计系统
!?,rcgi accounting transaction 会计事项；帐务交易
2Lm.;l4YO accounting treatment 会计处理
qEE
V& accounting year 会计年度
NU O9 , accretion 增值；添加
%A%^;3@ accrual 应计项目；应累算数目
T-0fVTeN accrual basis 应计制；权责发生制
EP ,lT.u3 accrual basis accounting 应计制会计；权责发生制会计
R e-4y5f accrue 应累算；应计
"H#2 accrued benefit 应累算利益
'V/+v #V+> accrued charges 应计费用
eX>x
+]l6 accrued cumulative preference share dividend 应累算的累积优先股股息
Rjt]^gb!* accrued expenses 应累算费用
TF2'-"2Y accrued interest payable 应付利息；应计未付利息
(*F/^4p!$ accrued interest receivable 应收利息；应计未收利息
(" ?V | accrued right 累算权益
&Yb!j accruing profit 应累算的利润
O(#DaFJv accumulated fiscal reserve 累积财政储备
icH\( accumulated profit 累积利润；滚存溢利
CKCot accumulated reserve 累积储备
4"7/+6Z accumulation of surplus income 累积收益盈余
%d3qMnYu acquired assets 既得资产
kocgPO5 acquisition 收购；购置；取得
3,t3 \`= acquisition cost 购置成本
h_n`E7&bG acquisition expenses 购置费用
jYI\.bc acquisition of 100% interest 收购全部股权
^- Bx zOp acquisition of control 取得控制权
=)!sWY: acquisition of fixed assets 购置固定资产
Dg W *Br8< acquisition of shell “买壳”
Y'H|Tk^` acquisition price 收购价
d#NG]V/
act of God 天灾
G*^4+^Vz? acting partner 执事合伙人
s,Azcqem active market 买卖活跃的市场；交投畅旺的市场；旺市
H85J MPZ7
active partner 积极参与的合伙人
NH~\kV active trading 交投活跃
DxoW,G W actual circulation 实际流通
GKIO@!@[ actual cost 实际成本
U4M}E h8 actual expenditure 实际开支；实际支出
>cJf D9-<h actual income 实际入息；实际收入；实际收益
aYW 9 C<5 actual market 现货市场
vnc- W3N actual price 现货价；实际价格
b1\.hi actual profit 实际利润
c&X2k\ actual quotation 实盘；实际价位；实际报价
mQUI9 actual year basis 按实际年度计算
2!QQypQ actuals 实货
/-s-W<S[ actuarial investigation 精算调查
Lh\ 1L actuarial principle 精算原则
m9M#)< @* actuarial report 精算师报告
P:KS* lOp Actuarial Society of Hong Kong 香港精算学会
d;@"Naw actuarial valuation 精算师估值
~HBQQt actuary 精算师
O/ybqU\7 ad referendum agreement 暂定协议；有待覆核的协定
&L`^\B]k| ad valorem duty 从价税；按值征税
VH M&Y-G ad valorem duty system 从价税制
kn %i#Fz ad valorem fee 从价费
6
);8z!+ ad valorem tariff 从价关税
8}C_/qeM additional allowance 额外免税额
, Ox$W additional amount for unexpired risk 未过期风险的额外款额
7 x#QkImQ additional assessable profit 补加应评税利润
[]OmztB additional assessment 补加评税
]-g9dV_[>j additional commitment 额外承担
e|>
5
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&Ql$7: r additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
bY &!d. additional dependent parent allowance 供养父母额外免税额
8n??/VDRl additional provision 额外拨款
A1g.w w: additional stamp duty 附加印花税
Nk2n&(~$ additional tax 补加税罚款；补加税款
TsVU^Z%W Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
?te~[_oT adjudged bankrupt 被裁定破产
~
kwS` adjudicated bankrupt 裁定破产人
_59f.FsVR adjudication fee 裁定费；评定印花税额手续费；评估契据费
#K&XY6cTj adjudication of bankruptcy 裁定破产；宣告破产
x 4bmV@b adjudication of insolvency 裁定无力偿还债务
]}4JT
adjusted actual 经调整的实数；调整后的实数
H Q :Y: adjusted current assets 经调整的流动资产；调整后的流动资产
\~X:ffb = adjusted figure 经调整的数字；调整后的数额
#fy3 i+ adjusted liabilities 经调整的负债；调整后的负债
r:3h 2J[_ adjusted loss 经调整的亏损；调整后的亏损
\:-"? 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
YC[c QX adjusted profit 经调整的利润；调整后的利润
7 D&O5Z=%+ adjusted surplus 经调整的盈余额；调整后的盈余额
FRhHp(0}5 adjusted value 经调整的价值；调整后的价值
;x.5_Xw{. adjustment 调整；修订；理算〔保险〕
3FY8 7R adjustment centre 调剂中心
V9Pw\K!w#\ adjustment lag 调整过程的时间差距；调整时差
2:oAS adjustment mechanism 调整机制
o wviIZFe adjustment of loss 亏损调整
X{Ij30Bmv adjustment process 调整过程；调整程序
Dr K@y8 adjustment range 调整幅度
n{$! ]^> administered exchange rate 受管制汇率
OMf w# Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,J(shc_F administration expenses 行政费用
Y6G`p administration fee 手续费；行政费
PCx: administration in bankruptcy 破产管理
HjCe/J ; administration order 遗产管理令
w~4T.l#1 administrator 管理人；遗产管理人
I9Lt> * administrator of the estate 遗产管理人
[,L>5:T admission of debt 债项承认书
l#IN)">1 admission of proof 接纳债权证明
YJGP8 advance 放贷款项；垫付款项；预支款项；预付款项
SwE bVwB advance account 暂支帐目；预付款帐户
[[#zB-| advance compensation 预付补偿金
m`BE{% advance from shareholder 股东垫款
gz#2} advance pending reimbursement 预支以待日后付还
XFSHl[uS1 advanced economy 先进经济体系
S-5O$EnD advancement 预付；预付财产
(T!#7 advances warrant 垫款令
Pj8W]SA_ advancing 贷出
K2{6{X= adverse balance 逆差
&yRR!1n)H adverse exchange 逆汇
w?V;ItcL advertisement addressed to shareholders 在报章刊登的致股东通告
Fe1XczB advice for collection 托收通知书
ka/>jV" advice of drawing 提款通知书；汇票通知书
)LAG $Cn advice of payment 付款通知
qh|fq
b Advisory Committee [Securities and Futures Commission]
`ztp u
~? 谘询委员会〔证券及期货事务监察委员会〕
m<sCRWa- Advisory Committee on Diversification 经济多元化谘询委员会
RiG]-K: affidavit 誓章；遗产申报誓章
i&KBMx affidavit of no receipt 述明无收款的誓章
} `Cc-X7 affiliate 联号；联营公司；附属公司
}Q a affiliated company 附属公司；联号；联营公司
H1c>3c affirmation [estate duty] 非宗教式宣誓〔遗产税〕
KwNOB _ affordability 负担能力
0SR[)ma African Development Bank [AfDB] 非洲开发银行
s2`} ~ after-acquired property 事后取得的财产
' ""s% C+ after-hours dealing 市后交易
(QTQxZ after-tax profit 税后盈利；税后利润；税后溢利
?f= ~Pn+ agency agreement 代理协议
CC)Mws+2 agency expenses 代理机构的开支
VpX*l3 agency fee 代理费
j^.|^q<Y Agency Law 《代理法》
:28[k~.bo agent 代理人；承销人
f}EsS agent of company 公司代理人
RK/>5 agent's fee 代理人费；经纪费
Vkf c&+ aggregate 总计；总数；总体数字
OP|X- aggregate amount 总款额；总额
b ,x$wP+ aggregate assets and liabilities 总体资产与负债
b#- =D be aggregate at constant price 按固定价格计算的总体数字
E|3[$ ?=R aggregate demand 总需求
/ hg)=p aggregate gross position 总持仓量
r{{5@ aggregate limit 总限额
.P#t"oW} aggregate of salaries tax 合计薪俸税
+
B<7]\\M aggregate performance 总体表现；总体业绩
_
h/:r1 aggregate supply 总体供应
xb2j
|KY7 aggregate surplus 总盈余
*B)10R aggregate total 整体总额
O 0 3F@v aggregate value 总值；合计价值
>9y!M'V aggregated basis 合计基准
1HLU
& aggregated net chargeable income 合计应课税入息实额
H#M;T jR aggregation 合并计算；合计；总和
0a9[}g1=# aggregation of incomes of husband and wife 夫妇入息合并计算
XVF!l> nE aggregation of property 财产的总和
5Y 7 %Z agio 差价；贴水
H2'djZ 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》
$F1Am% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+7{8T{ 《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》
X4L@|"ZI Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@"B{k %+ 《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》
.pG`/[*a Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
J|
1!4R~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
]E.\ |I( agreement for a settlement 授产协议
{Y3:Y+2X3* agreement for assignment 转让协议
kZ;Y/DH agreement for sale 售卖协议；买卖协议
c qaq~ agreement for sale and purchase 买卖协议
OepQ Z|2 agreement for the payment of interest 支付利息协议
Gzp*V r agreement for the repayment of money 还款协议
v%kl*K`* agreement of reinsurance 再保险协议
7Y)i>[u3 Agricultural Bank of China 中国农业银行
V/xjI< , air passenger departure tax 飞机乘客离境税
0+K<;5"63d Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
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V_4wO airport tax 机场税
j )wrF@W alcohol duty 酒精税
7[0<,O6Q alienation 让与；让渡；转让
~R\ $Z alimony 生活费；赡养费
MAp#1+k All Ordinaries Index [AOI] 所有普通股指数
7X8*7'.2 all risks 全险；综合险
#7"";"{ z| All Sales Record for Stock Market 《股票市场成交报告》
qT01@Bku Allied Capital Resources Limited 新联财务有限公司
?4# all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:;;k+Sw3 allocation letter 拨款信件
gH.$B' allocation of fund 分配款项；预留款项
0EasPbp allocation of profit 利润分配；溢利分配
>%5GMx>m allocation warrant 拨款令
lk[u allotment 分配；配股
s )Xz}QPK. allotment notice 股份配售通知；配股通知
']d(m? allotment of shares 股份分配
o=-Af|#b allowable 可获宽免；免税的
2*V]jO allowable business loss 可扣除的营业亏损
!}5+hj!6 allowable expenses 可扣税的支出
Vh^ :.y allowance 免税额；津贴；备抵；准备金
'J)9# allowance for debts 债项的免税额
;I6C`N allowance for depreciation by wear and tear 耗损折旧免税额
@vL0gzE?nB allowance for funeral expenses 殡殓费的免税额
y4VO\N!
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!hE F.S allowance for repairs and outgoings 修葺及支出方面的免税额
$
nMx#~ >a allowance to debtor 给债务人的津贴
r ?|(t? alteration of capital 资本更改
g-H,*^g+ alternate trustee 候补受托人
QVah4wFL*. amalgamation 合并
b~{nS,_Rn ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:UX8^+bfZ ambit of charges 征税范围；收费范围
*,)1Dcv( amended valuation 经修订的估值
{{)pb> E American Commodities Exchange 美国商品交易所
&XW ~l>!+ American Express Bank Limited 美国运通银行
5=fS^]- F American Stock Exchange 美国证券交易所
)(rr1^Xer amortization 摊销
D&=+PAX amount due from banks 存放银行同业的款项
X5(oL amount due from banks abroad 存放海外银行同业的款项
JEK _W<BD amount due from holding companies 控股公司欠款
<<V"4 C2 amount due from local banks 存放本港银行同业的款项
'3~m},0 amount due to banks 银行同业的存款
O|+$ 9#, amount due to banks abroad 海外银行同业的存款
V bNN1'a- amount due to holding companies 控股公司存款
F0" ("4h: amount due to local banks 本港银行同业的存款
- X3CrW amount due to outport banks 外埠银行同业的存款
UR(i_T&w amount for note issue 发行纸币的款额
t0za%q!fK< amount of bond 担保契据的款额
<dAxB$16sT amount of consideration 代价款额
sGh TP/ amount of contribution 供款数额
Jx Kd amount of indebtedness 负债款额
/ 8u}VYE amount of principal of the loan 贷款本金额
a/3yn9`sQ amount of rates chargeable 应征差饷数额
"yl6WG# J amount of share capital 股本额
> jnx2$ amount of sums assured 承保款额
N8,g~ ?r^ amount of variation 变动幅度
lanU)+U. amount of vote 拨款数额
I}|E_U1Qj amount payable 应付款额
}2^qM^,0 amount receivable 应收款额
W e*uZ? + Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$@w ,9J\ analysis 分析
NBAOVYK ancillary risk 附属风险
zn0%%x+!g annual account 周年帐目；周年帐目报表；年度决算；年结
@:@5BCs< annual accounting date 年结日期
CYsLyk annual allowance 每年免税额；年积金；年度津贴；年津
%s ;5 annual balance 年度余额
E p Tc{ annual disposable income 每年可动用收入
o5YL_= 7m annual estimates 周年预算
j3S!uA?
annual fee 年费
?T,a(m<i { annual general meeting 周年大会
~mZ[@ Z annual growth rate 年增率；每年增长率
fhha-J annual long-term supplement 长期个案每年补助金
YgtW (j[ annual pensionable emolument 可供计算退休金的年薪
yr* ~?\ annual report 年报
b?<@ Annual Report on the Consumer Price Index 《消费物价指数年报》
f3s4aARP annual return 周年报表；周年申报表；每年报税表格
jaIcIc=Pf Annual Return Rules 《周年报表规则》
|QQ(1#d annual review of consumer prices 每年消费物价回顾
rl2(DA{ annual roll-forward basis 逐年延展方式
I|2dV9y annual salary 年薪
Y=H_U$ annual statement 年度报表；年度决算表
) r"7" i 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
Z`Jt6QgW annuitant 年金受益人
BAG#YZB annuity 年金
nITkgN:s annuity contract 年金合约
|x=(}g annuity on human life 人寿年金
%|ioNXMu antecedent debt 先前的债项
UMMGT6s,E8 ante-dated cheque 倒填日期支票
IR&b2 FTcU anticipated expenditure 预期开支
n\$.6
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L+mHeS l anticipated revenue 预期收入
#KuBEHr anti-inflation measure 反通货膨胀措施
H`yUSB
IP anti-inflationary stance 反通货膨胀立场
T hVq5 apparent deficit 表面赤字
&V%faa1 apparent financial solvency 表面偿债能力
z uo:yaO apparent partner 表面合伙人
B` vC> application for personal assessment 个人入息课税申请书
@PK
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3ly ]DTbz application to release as liquidator and to destruct the books of accounts and documents
>u|4490<0 申请免除清盘人职务及毁灭帐簿与文件
W Dr=+=Zj appointed actuary 委任精算师
{cjp8W8hS appointed auditor 委任核数师；委任审计师
?B`c <H"
appointed trustee 委任的受托人
9lkl-b6xG appointer 委任人
.3 SP# mI apportioned pro rata 按比例分摊
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GtF%V apportionment 分配；分摊
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hV Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
:c(I-xif apportionment formula 分摊方程式
dsK*YY jH apportionment of estate duty 遗产税的分摊
]4'V59\ appraisal 估价；评估
q4v Hsy36 appreciable growth 可观增长
'$4&q629d appreciable impact 显着影响
dIA1\;@ appreciable increase 可观增长
[(vV45(E appreciation 增值；升值
IK8" 3+( appreciation against other currencies 相对其他货币升值
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nd appreciation of the exchange value of Hong Kong dollar 港元汇值上升
67||wh.BU appreciation tax 增值税
:3b\ pEO9\ appropriation 拨款；拨用；拨付
]w]:9w appropriation account 拨款帐目
YllW2g: Appropriation Bill 拨款法案
1M?Sl?+j appropriation-in-aid system 补助拨款办法
gQeoCBCE approved assets 核准资产
dV^ck+ approved basket stock 认可一篮子证券
j*~z.Q | approved budget 核准预算
2ppJ;P{k approved charitable donation 认可慈善捐款
4F!%mMq approved charitable institution 认可慈善机构
<2LUq@Pg approved currency 核准货币；认可货币
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lI2r } approved estimates 核准预算
yb\!4ml approved estimates of expenditure 核准开支预算
^a| approved overseas insurer 核准海外保险人
0&3zBL%Bo approved overseas trust company 核准海外信托公司
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7Bd approved pooled investment fund 核准汇集投资基金
M(ie1Ju approved provident fund scheme 认可公积金计划
G*-7}7OAs approved provision 核准拨款
I]Z"?T approved redeemable share 核准可赎回股份
2Y;iq R approved regional stock 认可地区性证券
M{=p0?X approved retirement scheme 认可退休金计划
& $h#9 approved subordinated loan 核准附属贷款
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s arbitrage 套戥；套汇；套利
COxJ,v ( arbitrageur 套戥者；套汇者
6rlM\k@! arbitrary amount 临时款项
\.F|c arrangement 措施；安排；协定
;Wn0-`_1, arrears 欠款
y+7A?"s) arrears of pay 欠付薪酬
>QB Dxm arrears of revenue 逾期未收税款；逾期未收的帐项
Zlv`yC*r articles of association 组织章程；组织细则；组织章程细则
@y|JIBBRc Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
) X6I #q8 ascertainment of profit 确定利润
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pO!P "Asia Clear" “亚洲结算系统”
*N](Xtbj Asia Commercial Bank Ltd. 亚洲商业银行有限公司
T+:GYab/ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Lp+?5Dj LT Asian Development Fund [ADF] 亚洲发展基金
oP:OurX8V Asian dollar bond 亚洲美元债券
C2L=i3R Asian dollar market 亚洲美元市场
JycC\s+%E Asian dollar rate 亚洲美元利率
DRRy5+,I Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
}9Q<<a Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
&hWYw+yH\ asked price 沽盘；喊价；索价；卖方报价
Q:]v4 /MT assessable income 应评税入息
}dEf |6_ assessable loss 应评税亏损
Slp_o\s$@ assessable profit 应评税利润
`Tr !Gj_ assessable value 应评税值
%.:]4jhk assessed profit 估定利润
iP?lP= M assessed value 经评估价值
7V"Jfh4_ assessment 评税；评定；估价；评税单
H$,wg!kY! assessment number 评税编号；估价编号
NH,4>mV$! assessment of additional tax 补加税评税
%D ,( S-Uj assessment of performance 业绩评估；实绩评价
1Nz#,IdQ Assessor 评税主任
d81[hT}q asset price bubbles 资产价格泡沫
8>:u%+ C1c asset-backed securities 具资产保证的证券
`CG% Y>+ assets accretion 资产增值
\obM}caT assets and liabilities 资产与负债
:eSwXDy& assets betterment statement 资产递增表；资产改进表
KPa@~rU assets lending 实物放款；有抵押贷款
- ysd`& assets of the company passing on the death 死者去世时转移的公司资产
raZ0B,;eFu assets pledged as security for liabilities 用作负债抵押的资产
)+a]M1j assets portfolio 资产投资组合
}5u; '>$ assets price 资产价格
<7j"C cJzZ assets quality 资产质素
GJB MaT assets realization 资产变现
K3`48,`?wA assets refinancing arrangement 资产再集资安排
%:Zp7O2UB' assets securitization 资产证券化
Lnl-han% assets situated outside Hong Kong 在香港以外地方的资产
|3gWH4M4** assets stripping 削减资产；拆卖资产
|(5 |6r3 assets value 资产值
fB P J8VY assignee 承让人
92^Dn`g assignment 转让；转让书；转让契
3 e|,Z'4}4 assignment of interest 权益转让
{InW%qSn_ assignment of letters patent and trade mark 专利证书及商标转让
@Z@S;RWSU assignment of property 物业转让；物业转让书
#/WjK r n assignment right 转让权
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assignor 转让人
V&d?4i4/Q associate 有联系的人；有关连人士；相联者；合伙人；联系人
=CL h<& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
#3-hE associate member 附属会员
C +-sf associated body corporate 相联法人团体
q94*2@KV associated company 相联公司；联属公司
2VkA!o4nP associated corporation 相联法团
K$-|7tJon Association of Chartered Certified Accountants [ACCA] [United Kingdom]
22D,,nC0+= 公认会计师公会〔英国〕
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^ Association of Futures Exchange Brokers 香港期货经纪协会
?xo<Fv Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ZIaFvm&q7Z association of underwriters 承保人组织
:a M@"#F assumption of control 接管
nY?X@avo> assurance 担保；保险；转易；转易书
n:%A4* assurance of interest 权益的转易
!jN$U%/,%. at 19XX price 按一九ＸＸ年价格计算
X+ //$J at a discount 按赔价计算；按贴水价格计算；打折扣
^ANz=`N5, at a premium 按溢价计算；按升水价格计算
mz^[C7(q'( at call 通知付款；按通知
Q0TKM > at constant market price 按固定市价计算
SqT+rvTh at constant price 按固定价格计算
fXAD~7T*s at cost 按成本计算
Hj X)5@"o( at current market price 按当时市价计算；按现时市价计算
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V ymb at current price 按当时价格计算；按现时价格计算
&- ZRS/_d> at factor cost 按要素成本计算；按生产要素成本计算
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|m|` at money-of-the-day price 按付款当日价格计算
$)7Af6x D at or better 按指定或较佳价位〔买卖指令〕
|bjLmGb at par 按面值计算；平价
4,ewp coC% at sight 见票即付
s;:quM at the close 按收市盘
4?~Ei[KgQn at the opening 按开市盘
#EO] ,!JM attestation 见证；见证条款
lziC.Dpa at-the-money option 平价期权
3$kElq[ attorney 受权人；受托代表人
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Zv| |8p attornment 新拥有人承认书
"C9.pdP\8 attributable profit 可归属利润
"'6R|<u=: attributable share value 可归属股份价值
2 $oGy Auckland Stock Exchange 奥克兰证券交易所
CIf""gL9 auction 拍卖
Xd 9<`gu auctioneer 拍卖商
#pX +~ { audit 审计；核数
'Ie!%k ^ Audit Commission 审计署
- o sxKT: Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.t{?doOT 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
. n) 0@X! audit review 帐目审查
%gXNWxv Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Y ^uYc} audited account 审计帐目；经审计的帐目
8j!(*'J. audited annual account 经审计的周年帐目
p 9iCrqi audited balance sheet 经审计的资产负债表
_ 4+ =S)$ auditor 核数师；核数主任；审计师
] Oe[;<I auditor's certificate 核数师证明书；审计师证明书
m{0u+obi&w auditor's report 核数师报告；审计师报告
JT 5+d , Aussie bond 澳元债券
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-S n austerity budget 紧缩预算
o `[X _ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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Australia All Ordinaries Index 澳洲所有普通股票指数
~sc@49p Australian Dollar [AUD] 澳元
|n.ydyu` Australian Options Market 澳大利亚期权市场
| b)N;t Australian Securities Commission 澳洲证券事务监察委员会
O; <YLS^|6 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
,5Tw5<S Australian Stock Exchange 澳大利亚证券交易所
$a+)v#?, Austrian Schilling [ATS] 奥地利先令
x8* @<]! authentication 认证；鉴证
& A @ !g authority to purchase 委托购买证；委购书
!)'|Y5 o authorization 认可；核准；授权；授权书
69/qH_ Y authorization by direction 指示授权
Cl3hpqv1I authorization by instruction 指令授权
] mvVX31T authorization by warrant 令状授权
}#U3vMx( authorization of unit trust 单位信托的认可
dLTA21b # authorized agent 指定代理人
Z(fhH..T` authorized capital 法定资本
8^dsx1U# authorized clerk 出市员
@7<m.?A! authorized dealer 认可交易商
>eaK@u-'0 authorized financial institution 认可财务机构
JZrUl^8E authorized fund 认可基金
=;A~$[ g authorized fund house 获授权的基金公司；认可基金公司
~ b{j`T authorized institution 认可机构
u +uu?.bM authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
auQfWO[ u authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
vW4N[ .+ authorized insurer 获授权保险人；获认可承保人
&M^F A=J\ authorized investment 特准投资项目
f*~z| authorized person 获授权人
dCM*4B< authorized representative 获授权代表
F`YxH*tO 7 authorized share capital 法定股本
Z'z~40Bda automated quotation system 自动报价系统
S~ 3| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_i {4 4zE 自动交易系统〔香港期货交易所有限公司〕
VR0#" automatic adjustment mechanism 自动调整机制
quw:4W> automatic adjustment system 自动调整系统
Li\BRlebR{ Automatic Clearing House 自动票据交换所
1_.#'U> automatic exchange rates accumulation system 自动化汇率累集系统
MOW {g\{\ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
wH[}@ w automatic teller machine [ATM] 自动柜员机
@Ao E> autopay 自动转帐
jj 9eFB available assets 可用资产
"t" &6\ available fiscal reserve 现存财政储备
>zAI#N 4 available profit 可用利润
k|T0Bly3P Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
kXbdR average 平均；平均数；海损
7%4 @ * average basic salary 平均基本薪金
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+'HKT} average consumer expenditure 平均消费开支；一般消费开支
bwA L: average cost 平均成本
& A<Pf.Us average cost of land production 增辟土地平均成本
yLlAK,5P0o average daily turnover 平均每日成交额
+,$"%C average daily wage rate 平均每日工资率
mg^\"GC*8 average expenditure pattern 平均开支模式
#`H^8/!e average growth rate 平均增长率
wh;E\^',n average net fixed assets 固定资产平均净值
in6iJ*E@' average of relatives 相对价格平均数
L)ry!BuHI average price 平均价格
>zDnJb&"& average propensity to consume 平均消费倾向；一般消费倾向
o<-+y\J8K average propensity to save 平均储蓄倾向；一般储蓄倾向
SbW6O_ average rate 平均率
b a average revenue 平均收入；平均收益
O(E- ox~q average stock 平均库存；平均存货
s IJ37;ZA average yearly rent 平均年租
;"/ " avoidance of double taxation 避免双重课税
[0G>=h@u avoidance of tax 避税
