A:
3m`y?Dd A share Ａ股；甲类股份
Pd<>E*>}c. abatement of tax 减税；减扣免税额
{@[z-)N7\, ABN AMRO Bank N.V. 荷兰银行
#PR kqg+| above-the-line expenditure 线上项目支出；经常预算支出
[< {+tAdn) above-the-line receipt 线上项目收入；经常预算收入
'.DFyHsq ABSA Asia Limited 南非联合亚洲有限公司
c z9T, absolute change 绝对数值变更
1~q|%"J absolute expenditure 实际开支
}" 'l8t0? absolute guideline figure 绝对准则数字
tm}0kWx absolute interest 绝对权益
P\H$*6v( absolute order of discharge 绝对破产解除令
a2un[$Jq` absolute profit margin 绝对利润幅度
]q@6&]9 absolute value 实值；绝对值
y| %rW absolutely vested interest 绝对既得权益
p[%FH? absorbed cost 已吸收成本；已分摊成本
:AB$d~${M> absorption 吸收；分摊；合并
n P4DHb&5 absorption rate 吸收率；摊配率；分摊率
dAcy;-[[P ACB Finance Limited 亚洲商业财务有限公司
', p`B-dw acceptable form of reciprocity 合理的互惠条件
5zF7yvS.w acceptable rate 适当利率；适当汇率
toCT5E_0= acceptance agreement 承兑协议
* <_8]C0> acceptance for honour 参加承兑
VS \~t acceptor 承兑人；接受人；受票人
qMe$ Qr8 acceptor for honour 参加承兑人
9rmOf Jo: accident insurance 意外保险
7.l[ tKh Accident Insurance Association of Hong Kong 香港意外保险公会
l ;SqjkN accident insurance scheme 意外保险计划
anTS8b
accident year basis 意外年度基准
_YW1Mk1 accommodation 通融；贷款
7,2 bR accommodation bill 通融票据；空头票据
Ie~#k[ X accommodation party 汇票代发人
J_A5,K*r| account balance 帐户余额；帐户结余
I vQ]-A}N account book 帐簿
*1KrI9i account collected in advance 预收款项
0)'^vJe account current book 往来帐簿
<x),HTJ account of after-acquired property 事后取得的财产报告
z\8Kz ]n~ account of defaulter 拖欠帐目
F\Gi;6a account payable 应付帐款
: )\< account payee only [A/C payee only] 只可转帐；存入收款人帐户
$>;U^- #3 account receivable 应收帐款
tQ:)j^\ account receivable report 应收帐款报表
Ln})\
UDK) account statement 结单；帐单；会计财务报表
xCM cS~
3/ account title 帐户名称；会计科目
l(@UpV- accountant's report 会计师报告
O# E]a<N ` Accountant's Report Rules 会计师报告规则
h+! Ld^'c accounting and auditing procedure 会计与审计程序；会计与核数程序
: Y U_ \EV Accounting Arrangements 《会计安排》
N (W ;(7 accounting basis 会计基础
[s4lS Gh accounting by Official Receiver 破产管理署署长呈交的帐目
w"O^C R) Accounting Circular 《会计通告》
V\"x#uB accounting class 会计类别
SAt{At accounting date 记帐日期；会计结算日期
^[SQw)* accounting for money 款项核算
&JM|u ww?1 Accounting Officer 会计主任
FaC;vuSpy accounting period 会计报告期；会计期
M3350 accounting policy 会计政策；会计方针
S3u>a\ accounting practice 会计惯例
'8v^.gZ accounting principle 会计准则
~JsTHE$F accounting record 会计记录
Ax4nx!W, accounting report 会计报告
'@h5j6:2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
YAqv: Accounting Society of China 中国会计学会
gh3XC.& accounting statement 会计报表
3EN?{T<yf accounting system 会计制度；会计系统
f YR*B0tu accounting transaction 会计事项；帐务交易
G _{x)@ accounting treatment 会计处理
jX79Nm| accounting year 会计年度
`k/hC accretion 增值；添加
YT6<1-E# accrual 应计项目；应累算数目
% SL'X`j accrual basis 应计制；权责发生制
cbD&tsF accrual basis accounting 应计制会计；权责发生制会计
N*N@wJy:5 accrue 应累算；应计
@JS O=8 accrued benefit 应累算利益
W~J@v@..4 accrued charges 应计费用
ON|Bpt2Qp accrued cumulative preference share dividend 应累算的累积优先股股息
A=/|f$s + accrued expenses 应累算费用
oX@0+*" accrued interest payable 应付利息；应计未付利息
i w <2|]>l accrued interest receivable 应收利息；应计未收利息
o[W7'1O accrued right 累算权益
vd>X4e ^j accruing profit 应累算的利润
]?p&sI4 accumulated fiscal reserve 累积财政储备
G%w hOIFRq accumulated profit 累积利润；滚存溢利
4~8++b1/; accumulated reserve 累积储备
.V 9/0 accumulation of surplus income 累积收益盈余
j()<.h;' acquired assets 既得资产
({g7{tUy^H acquisition 收购；购置；取得
L\--h`~YU acquisition cost 购置成本
{ %ZD ^YSA acquisition expenses 购置费用
}U K<t UO acquisition of 100% interest 收购全部股权
&y/ acquisition of control 取得控制权
U)%gzXTZ% acquisition of fixed assets 购置固定资产
x'O E},>i acquisition of shell “买壳”
s_A<bW566F acquisition price 收购价
/(Se:jH$> act of God 天灾
% ]Gm acting partner 执事合伙人
."<mL}Fi( active market 买卖活跃的市场；交投畅旺的市场；旺市
y| *X active partner 积极参与的合伙人
7{
zkqug active trading 交投活跃
Ai &-W actual circulation 实际流通
!%<bLD8 actual cost 实际成本
8jW"8~Y#0 actual expenditure 实际开支；实际支出
\*Ro a& <! actual income 实际入息；实际收入；实际收益
l(Dkmt>^ actual market 现货市场
GE]cH6E actual price 现货价；实际价格
m0+X 109 actual profit 实际利润
E^a He actual quotation 实盘；实际价位；实际报价
C=& 7V actual year basis 按实际年度计算
) #
le|Rf actuals 实货
=l ?F_ actuarial investigation 精算调查
N6M o | actuarial principle 精算原则
]5X=u (} actuarial report 精算师报告
#;59THdtPk Actuarial Society of Hong Kong 香港精算学会
<QoSq'g#,= actuarial valuation 精算师估值
Zi5d"V[}T actuary 精算师
y%A!| aBu ad referendum agreement 暂定协议；有待覆核的协定
WZ @/' [ ad valorem duty 从价税；按值征税
@~v |t{G ad valorem duty system 从价税制
T2-n;8t ad valorem fee 从价费
t {n|!T& ad valorem tariff 从价关税
al<[iZ additional allowance 额外免税额
6 KuB<od additional amount for unexpired risk 未过期风险的额外款额
4<b=;8 additional assessable profit 补加应评税利润
,2\?kP oc8 additional assessment 补加评税
Te=[t x~x additional commitment 额外承担
9~ 8 A> additional commitment vote 额外承担拨款
f>\guuG additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Gzxq] Mg additional dependent parent allowance 供养父母额外免税额
}!=}g|z#| additional provision 额外拨款
Gq_rZ o(@ additional stamp duty 附加印花税
"L'0" additional tax 补加税罚款；补加税款
UX3
]cr Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
0Q^ -d+! adjudged bankrupt 被裁定破产
\mRRx#-r% adjudicated bankrupt 裁定破产人
H4[];&]xr adjudication fee 裁定费；评定印花税额手续费；评估契据费
acd8?>%[ adjudication of bankruptcy 裁定破产；宣告破产
5g9lO]WDI adjudication of insolvency 裁定无力偿还债务
@Sb 86Ee adjusted actual 经调整的实数；调整后的实数
*k)v#;B adjusted current assets 经调整的流动资产；调整后的流动资产
d 1YE$ adjusted figure 经调整的数字；调整后的数额
HAa2q= adjusted liabilities 经调整的负债；调整后的负债
oxkA+}^j8M adjusted loss 经调整的亏损；调整后的亏损
!QK ~l 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
*7.EL`8 adjusted profit 经调整的利润；调整后的利润
X2>qx^jT adjusted surplus 经调整的盈余额；调整后的盈余额
thWQU" z4 adjusted value 经调整的价值；调整后的价值
F/c7^ adjustment 调整；修订；理算〔保险〕
l
AF/O 5b adjustment centre 调剂中心
!Z +4FwF adjustment lag 调整过程的时间差距；调整时差
u2=gG. adjustment mechanism 调整机制
>iefEv\ adjustment of loss 亏损调整
1T(:bM_t`7 adjustment process 调整过程；调整程序
3QlV, )} adjustment range 调整幅度
6*3J3Lc_< administered exchange rate 受管制汇率
N\ nr Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-:92<G\D administration expenses 行政费用
H"hL+F ^ administration fee 手续费；行政费
.yp"6S^b administration in bankruptcy 破产管理
| BrD:+ administration order 遗产管理令
Y{yN*9a79 administrator 管理人；遗产管理人
=Kdd+g! administrator of the estate 遗产管理人
Z]-C,8MM admission of debt 债项承认书
NPjh2 AJm admission of proof 接纳债权证明
#$trC)? ~q advance 放贷款项；垫付款项；预支款项；预付款项
Q}# 5mf&cD advance account 暂支帐目；预付款帐户
q^nSYp# advance compensation 预付补偿金
rG7S^,5o advance from shareholder 股东垫款
!Gwf"-TQ advance pending reimbursement 预支以待日后付还
Fa]fSqy@; advanced economy 先进经济体系
'M"JF;*r advancement 预付；预付财产
E]x)Qr2Ju advances warrant 垫款令
Of| e]GR advancing 贷出
= ~{n-rMF adverse balance 逆差
Sb_ T _m adverse exchange 逆汇
a|B^% advertisement addressed to shareholders 在报章刊登的致股东通告
XRU^7@Ylks advice for collection 托收通知书
9d ZE#l!Q advice of drawing 提款通知书；汇票通知书
_ PC}`Y'& advice of payment 付款通知
W )rE_tw,| Advisory Committee [Securities and Futures Commission]
b?&=gm%oU 谘询委员会〔证券及期货事务监察委员会〕
cZ$!_30N+ Advisory Committee on Diversification 经济多元化谘询委员会
`V N $
S affidavit 誓章；遗产申报誓章
EA )28]Y. affidavit of no receipt 述明无收款的誓章
_H#l&bL@C affiliate 联号；联营公司；附属公司
)u{)"m`&[J affiliated company 附属公司；联号；联营公司
"m^whHj affirmation [estate duty] 非宗教式宣誓〔遗产税〕
v@OyB7} affordability 负担能力
FS.z lk\D= African Development Bank [AfDB] 非洲开发银行
_;*|"e@^ after-acquired property 事后取得的财产
=}@m$g after-hours dealing 市后交易
F12tOSfu* after-tax profit 税后盈利；税后利润；税后溢利
xW84g08_, agency agreement 代理协议
TF %8pIg>Z agency expenses 代理机构的开支
~'/I[y4t agency fee 代理费
# L\t)W Agency Law 《代理法》
7Gb(&'n agent 代理人；承销人
oYWcX9R agent of company 公司代理人
-B WkPq! agent's fee 代理人费；经纪费
!A>VzW aggregate 总计；总数；总体数字
Y~=]RCg aggregate amount 总款额；总额
s
} P-4Sg aggregate assets and liabilities 总体资产与负债
#A|~s;s>N aggregate at constant price 按固定价格计算的总体数字
.hh 2II aggregate demand 总需求
)3i}(h0 aggregate gross position 总持仓量
I0\}S [+ H aggregate limit 总限额
-"L)<J@gQ? aggregate of salaries tax 合计薪俸税
(n{sp aggregate performance 总体表现；总体业绩
X8T7(w<0%f aggregate supply 总体供应
z~d\d!u1 aggregate surplus 总盈余
51oZ w%os= aggregate total 整体总额
Q
! 5P aggregate value 总值；合计价值
Ed/@&52z0 aggregated basis 合计基准
{b@rQCre7 aggregated net chargeable income 合计应课税入息实额
am I$0 aggregation 合并计算；合计；总和
&lYKi3}x aggregation of incomes of husband and wife 夫妇入息合并计算
Zp| LCE" aggregation of property 财产的总和
b@ J&jE~d agio 差价；贴水
lu @#) Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
)=\W
sQ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
UXB[3SP 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
@Kr i)U
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mfu >j,7l 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
p9<OXeY Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
LkFXUt ? 《香港政府和大韩民国政府关于相互促进和保护投资协定》
"A jtNL5 agreement for a settlement 授产协议
X ezO_V agreement for assignment 转让协议
z"BV+ agreement for sale 售卖协议；买卖协议
3Lwl~h! agreement for sale and purchase 买卖协议
lj"L Q(^ agreement for the payment of interest 支付利息协议
P=& J e? agreement for the repayment of money 还款协议
Y^gK^ ?K agreement of reinsurance 再保险协议
C]UBu-]#S Agricultural Bank of China 中国农业银行
LX.1]T*m` air passenger departure tax 飞机乘客离境税
t" 1'B!4 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ak50]KYo airport tax 机场税
u!2.[CV alcohol duty 酒精税
P[{w23`4 alienation 让与；让渡；转让
)>,b>7 alimony 生活费；赡养费
f}bUuQrH-! All Ordinaries Index [AOI] 所有普通股指数
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2%YvY all risks 全险；综合险
l;>#O All Sales Record for Stock Market 《股票市场成交报告》
Yt*M|0bL Allied Capital Resources Limited 新联财务有限公司
R IX0AE all-items index [Consumer Price Index] 总指数〔消费物价指数〕
xJ9_#$ngeM allocation letter 拨款信件
96F:%|yG allocation of fund 分配款项；预留款项
@18@[ :d" allocation of profit 利润分配；溢利分配
wxZnuCO%H8 allocation warrant 拨款令
&)Z8Qu allotment 分配；配股
1Qf21oN{ allotment notice 股份配售通知；配股通知
k>{i_`* allotment of shares 股份分配
( DwIAO/S allowable 可获宽免；免税的
q{f%U. allowable business loss 可扣除的营业亏损
s<qSelj allowable expenses 可扣税的支出
: o$ R@l allowance 免税额；津贴；备抵；准备金
@u/< ^j3Q allowance for debts 债项的免税额
e#k9}n^+ allowance for depreciation by wear and tear 耗损折旧免税额
W0$G 7 s allowance for funeral expenses 殡殓费的免税额
-mZo` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
:^kP? allowance for repairs and outgoings 修葺及支出方面的免税额
!mL,Ue3/ allowance to debtor 给债务人的津贴
ac.O#6& alteration of capital 资本更改
\ E.t=XBn alternate trustee 候补受托人
14\%2nE amalgamation 合并
.]Z M2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
{ mL /)\ ambit of charges 征税范围；收费范围
f7X#cs)a amended valuation 经修订的估值
&tZ?%sr American Commodities Exchange 美国商品交易所
6f= /vRAh$ American Express Bank Limited 美国运通银行
8B Nsh[+ American Stock Exchange 美国证券交易所
FStE/ 2? amortization 摊销
^iubqtT] amount due from banks 存放银行同业的款项
%R ;cXs4r amount due from banks abroad 存放海外银行同业的款项
]T^m>v)X amount due from holding companies 控股公司欠款
2Z@<llsi amount due from local banks 存放本港银行同业的款项
H'I|tPs amount due to banks 银行同业的存款
CV 4V_G amount due to banks abroad 海外银行同业的存款
U^Z[6u amount due to holding companies 控股公司存款
3HbHl?-UNU amount due to local banks 本港银行同业的存款
Xkl^!, amount due to outport banks 外埠银行同业的存款
|]A{8BBC amount for note issue 发行纸币的款额
'* >LZo4 amount of bond 担保契据的款额
~B (]0: amount of consideration 代价款额
d5A!kU _. amount of contribution 供款数额
Z;S *fS-_ amount of indebtedness 负债款额
G !1- 20 amount of principal of the loan 贷款本金额
}U'5j/EFZ amount of rates chargeable 应征差饷数额
6WfyP@ f amount of share capital 股本额
D Ht 8 f amount of sums assured 承保款额
zwU8i VDe amount of variation 变动幅度
LEhku4U. amount of vote 拨款数额
CG9X3%xO% amount payable 应付款额
9 b]U&A$ amount receivable 应收款额
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BU Amsterdam Stock Exchange 阿姆斯特丹证券交易所
p w>A Q analysis 分析
zp4ru\ ancillary risk 附属风险
?%Y?z ] L# annual account 周年帐目；周年帐目报表；年度决算；年结
42 p6l annual accounting date 年结日期
~n[LL)v annual allowance 每年免税额；年积金；年度津贴；年津
7gV Wu" annual balance 年度余额
.?I!/;=[ annual disposable income 每年可动用收入
3jS= annual estimates 周年预算
<Dm6CH annual fee 年费
+ {hxEDz annual general meeting 周年大会
pDkT_6Q annual growth rate 年增率；每年增长率
%\~;I73 annual long-term supplement 长期个案每年补助金
)lw7 W9 annual pensionable emolument 可供计算退休金的年薪
MruWt* annual report 年报
$+P v
fQ Annual Report on the Consumer Price Index 《消费物价指数年报》
nNhN:? annual return 周年报表；周年申报表；每年报税表格
6S6nE%.3 Annual Return Rules 《周年报表规则》
jLQjv annual review of consumer prices 每年消费物价回顾
Km,tfM5j annual roll-forward basis 逐年延展方式
izFu&syv) annual salary 年薪
n[4Nu`E9 annual statement 年度报表；年度决算表
CP VKz
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
c6c^9*,V annuitant 年金受益人
''5%5(Y.r annuity 年金
~Y'e1w$` annuity contract 年金合约
m6;Xo}^w annuity on human life 人寿年金
~|uCZ.;o antecedent debt 先前的债项
w|L~+
ante-dated cheque 倒填日期支票
#eUfwd6.Y anticipated expenditure 预期开支
Q`vyDoF anticipated net profit 预期纯利
x *qef_Hu anticipated revenue 预期收入
xh-[]Jz( anti-inflation measure 反通货膨胀措施
s`#hk ^{ anti-inflationary stance 反通货膨胀立场
:/~vaC Z apparent deficit 表面赤字
w:L u apparent financial solvency 表面偿债能力
_23sIUN c3 apparent partner 表面合伙人
;*Rajq application for personal assessment 个人入息课税申请书
B4|`Z'U#; application of fund 资金应用
Xx '>5d> application to release as liquidator and to destruct the books of accounts and documents
rM?D7a{q 申请免除清盘人职务及毁灭帐簿与文件
WN?T*bz2 appointed actuary 委任精算师
fwq|8^S@ appointed auditor 委任核数师；委任审计师
l4/TJ%`MG appointed trustee 委任的受托人
}MIH{CMH appointer 委任人
6\TstY3 apportioned pro rata 按比例分摊
) F~> apportionment 分配；分摊
[CUJ A Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?1N0+OW apportionment formula 分摊方程式
y:42H tS apportionment of estate duty 遗产税的分摊
g r fF\_[: appraisal 估价；评估
hf?^#=k^ appreciable growth 可观增长
;! 9_5Ar% appreciable impact 显着影响
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Ql} appreciable increase 可观增长
L}21[ N~ky appreciation 增值；升值
&R5 M&IwL appreciation against other currencies 相对其他货币升值
*z+\yfOO" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
D{loX6 appreciation tax 增值税
:mJM=Fe J appropriation 拨款；拨用；拨付
$U8a p4EXM appropriation account 拨款帐目
<GNOT" z Appropriation Bill 拨款法案
?s?uoZ /2 appropriation-in-aid system 补助拨款办法
QE #$bCw approved assets 核准资产
=TP>Y" approved basket stock 认可一篮子证券
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yOZ&qU approved budget 核准预算
4O`h%`M approved charitable donation 认可慈善捐款
mCE})S approved charitable institution 认可慈善机构
EmUxM_ T/2 approved currency 核准货币；认可货币
7q^/.:wlf approved estimates 核准预算
Z~c7r n approved estimates of expenditure 核准开支预算
RyhR# approved overseas insurer 核准海外保险人
p|FX_4RjX approved overseas trust company 核准海外信托公司
L|Ydd!m approved pooled investment fund 核准汇集投资基金
]rN fr- approved provident fund scheme 认可公积金计划
}fCM _w approved provision 核准拨款
K%gFD?{^q approved redeemable share 核准可赎回股份
b>7ts_b approved regional stock 认可地区性证券
ua[\npz5 approved retirement scheme 认可退休金计划
..T (9]h approved subordinated loan 核准附属贷款
W" !am MQ arbitrage 套戥；套汇；套利
@s@ arbitrageur 套戥者；套汇者
X,N@` arbitrary amount 临时款项
\1MDCP9: arrangement 措施；安排；协定
+,-r b arrears 欠款
dXDD/8E arrears of pay 欠付薪酬
qN QsU arrears of revenue 逾期未收税款；逾期未收的帐项
[T%blaSX articles of association 组织章程；组织细则；组织章程细则
BdKtpje Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
EK#m?O:> ascertainment of profit 确定利润
:I $2[K "Asia Clear" “亚洲结算系统”
{S}@P~H = Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Y o(B8}?0! Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
i\ Vpp8<B Asian Development Fund [ADF] 亚洲发展基金
NN:TT\!v Asian dollar bond 亚洲美元债券
;MM FF { Asian dollar market 亚洲美元市场
>YfOR%mS4 Asian dollar rate 亚洲美元利率
L)+ eM& W Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
U . Od Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
=z/F=1^< asked price 沽盘；喊价；索价；卖方报价
Imw x~eo assessable income 应评税入息
/trc& V assessable loss 应评税亏损
h+W^k+~( assessable profit 应评税利润
bS'r} assessable value 应评税值
)q^vitkjup assessed profit 估定利润
^pjez+ assessed value 经评估价值
2o$8CR; assessment 评税；评定；估价；评税单
(lnQ ! 4LK assessment number 评税编号；估价编号
UBVb#FNF assessment of additional tax 补加税评税
kYs|")isj assessment of performance 业绩评估；实绩评价
x-pMT3m\D# Assessor 评税主任
# Tg J d asset price bubbles 资产价格泡沫
nAg(lNOWN asset-backed securities 具资产保证的证券
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4Za assets accretion 资产增值
o W[,EW+u assets and liabilities 资产与负债
&rl>{Uvq assets betterment statement 资产递增表；资产改进表
$Y`aS^IW assets lending 实物放款；有抵押贷款
U. aa iX7 assets of the company passing on the death 死者去世时转移的公司资产
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$ =* assets pledged as security for liabilities 用作负债抵押的资产
W.|6$hRl) assets portfolio 资产投资组合
/wTf&_"mTL assets price 资产价格
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y]l"u=$Tr{ assets realization 资产变现
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.J[Y.k assets refinancing arrangement 资产再集资安排
kOCxIJ!Xp= assets securitization 资产证券化
/pU6trIM assets situated outside Hong Kong 在香港以外地方的资产
m%[t&^b}T assets stripping 削减资产；拆卖资产
FJLJ;]`7+ assets value 资产值
kpH; D=; assignee 承让人
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8r tZ assignment 转让；转让书；转让契
%wf|nnieZ assignment of interest 权益转让
+V@=G &Ou0 assignment of letters patent and trade mark 专利证书及商标转让
? iX=2- assignment of property 物业转让；物业转让书
/;rN/ot2o assignment right 转让权
\ V>%yl{8 assignor 转让人
2eU[*x associate 有联系的人；有关连人士；相联者；合伙人；联系人
f}X8|GlBo Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
m-8 9nOls associate member 附属会员
.A\ \v6@ associated body corporate 相联法人团体
xp&!Cl>C3\ associated company 相联公司；联属公司
S=}~I associated corporation 相联法团
<L ~xR5 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
D-GU"^-9 公认会计师公会〔英国〕
Q: O>k CDV Association of Futures Exchange Brokers 香港期货经纪协会
RfBb{?PP ) Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|y% ].y) association of underwriters 承保人组织
~TH5>``;gF assumption of control 接管
LJ wM M assurance 担保；保险；转易；转易书
M0SH-0T;Z assurance of interest 权益的转易
pV6HQ:y1 at 19XX price 按一九ＸＸ年价格计算
4w( vRe at a discount 按赔价计算；按贴水价格计算；打折扣
IxZ.2 67 at a premium 按溢价计算；按升水价格计算
@ ;fE%N at call 通知付款；按通知
i gro g at constant market price 按固定市价计算
nb_^3K]r at constant price 按固定价格计算
C 94@YWs at cost 按成本计算
f_!`~`04 at current market price 按当时市价计算；按现时市价计算
L~{Vt~H9" at current price 按当时价格计算；按现时价格计算
Qe$>Jv5 at factor cost 按要素成本计算；按生产要素成本计算
!><
%\K at money-of-the-day price 按付款当日价格计算
r0deBRM at or better 按指定或较佳价位〔买卖指令〕
'd^gRH<z at par 按面值计算；平价
NNw d ;AC at sight 见票即付
6b70w @P! at the close 按收市盘
huJ q#5? at the opening 按开市盘
lK,=`xe attestation 见证；见证条款
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at-the-money option 平价期权
,/6:bc:W attorney 受权人；受托代表人
(?BgT i\ attornment 新拥有人承认书
cIvYfgIo9 attributable profit 可归属利润
Ig3(|{R attributable share value 可归属股份价值
_S2^;n? Auckland Stock Exchange 奥克兰证券交易所
C 9U {^ auction 拍卖
M`P]cX)x auctioneer 拍卖商
Oa wr S{ audit 审计；核数
Z 'NbHwW} Audit Commission 审计署
D}/=\J/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Hu9R.[u 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〕
lF8 dRIav audit review 帐目审查
k!/ _/^{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Q f-k&d audited account 审计帐目；经审计的帐目
zI&4k..4 audited annual account 经审计的周年帐目
zQ5jx5B": audited balance sheet 经审计的资产负债表
O;0<^M/0G auditor 核数师；核数主任；审计师
H='9zqYZ<W auditor's certificate 核数师证明书；审计师证明书
GHJ=-9{YL auditor's report 核数师报告；审计师报告
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mK Aussie bond 澳元债券
' ?G[T28 austerity budget 紧缩预算
!)/iRw9re Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Q^Z<R A(C Australia All Ordinaries Index 澳洲所有普通股票指数
gZ" {{#:} Australian Dollar [AUD] 澳元
X;6r $
Australian Options Market 澳大利亚期权市场
to!W={S<ol Australian Securities Commission 澳洲证券事务监察委员会
{QS@Ugf Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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B*`zCM Australian Stock Exchange 澳大利亚证券交易所
5Ue^> 8- Austrian Schilling [ATS] 奥地利先令
v^],loi<V authentication 认证；鉴证
kE_@5t7O{
authority to purchase 委托购买证；委购书
mU+F Q X authorization 认可；核准；授权；授权书
12d}#G<q- authorization by direction 指示授权
4 ?@uF[ authorization by instruction 指令授权
(L 0 hS' authorization by warrant 令状授权
_%Jl&0%q authorization of unit trust 单位信托的认可
UI<PNQvo9 authorized agent 指定代理人
dI0bTw|s/ authorized capital 法定资本
Ef`5fgp?
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" T a9
authorized dealer 认可交易商
LbV]JP authorized financial institution 认可财务机构
3 2 1={\X authorized fund 认可基金
k~jKJb-_ authorized fund house 获授权的基金公司；认可基金公司
7 xp1\j0 authorized institution 认可机构
)YnI !v2T authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@x=BJuUuX authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
bmO__1 authorized insurer 获授权保险人；获认可承保人
3KG) 6)1* authorized investment 特准投资项目
4ljvoJ}xjr authorized person 获授权人
]\a\6&R authorized representative 获授权代表
B) *# g authorized share capital 法定股本
1>@]@ST[: automated quotation system 自动报价系统
:%uyy5AZ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
V"7<[u]K| 自动交易系统〔香港期货交易所有限公司〕
< R|)5/9 automatic adjustment mechanism 自动调整机制
7z g)h automatic adjustment system 自动调整系统
iVq#aXN Automatic Clearing House 自动票据交换所
{wp Mg automatic exchange rates accumulation system 自动化汇率累集系统
g8+4$2`ny Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_PyW=Tj automatic teller machine [ATM] 自动柜员机
Ql q#Zdru autopay 自动转帐
3%[)!zKv available assets 可用资产
n~,]KdU] available fiscal reserve 现存财政储备
k,;lyE available profit 可用利润
Pu$kj"|q*[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
*CH!<VB/ average 平均；平均数；海损
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average basic salary 平均基本薪金
d(X\B{ average consumer expenditure 平均消费开支；一般消费开支
K#l
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5DkK'tCI9Z average cost of land production 增辟土地平均成本
)4 !CR /ao average daily turnover 平均每日成交额
0H OoK h average daily wage rate 平均每日工资率
Ko$ $dkSE average expenditure pattern 平均开支模式
[ GR|$/(z= average growth rate 平均增长率
.Y u<% average net fixed assets 固定资产平均净值
V4`:Vci Aw average of relatives 相对价格平均数
Ms:KM{T0 average price 平均价格
5w,lw average propensity to consume 平均消费倾向；一般消费倾向
*or2 average propensity to save 平均储蓄倾向；一般储蓄倾向
NIGB[2V( average rate 平均率
mh
A~eJ average revenue 平均收入；平均收益
'ZGT`'ri average stock 平均库存；平均存货
LsJs Q
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lruF96C/Y avoidance of double taxation 避免双重课税
<}28=d avoidance of tax 避税
