A:
XM@- Y&c$A A share Ａ股；甲类股份
tFST.yT>zg abatement of tax 减税；减扣免税额
7]. IT( ABN AMRO Bank N.V. 荷兰银行
3 ?|; on above-the-line expenditure 线上项目支出；经常预算支出
<0Egkz3s above-the-line receipt 线上项目收入；经常预算收入
aji~brq ABSA Asia Limited 南非联合亚洲有限公司
Acq>M^E3 absolute change 绝对数值变更
^0ZKHR(}e absolute expenditure 实际开支
j=jrzG+` absolute guideline figure 绝对准则数字
E'BH7JV absolute interest 绝对权益
eR*
]<0= absolute order of discharge 绝对破产解除令
#`#aSqGmc absolute profit margin 绝对利润幅度
dW^_tzfF7 absolute value 实值；绝对值
oIL+@}u7 absolutely vested interest 绝对既得权益
w7t"&=pF7 absorbed cost 已吸收成本；已分摊成本
A 6x_! absorption 吸收；分摊；合并
fkv{\zN absorption rate 吸收率；摊配率；分摊率
N>6yacTB ACB Finance Limited 亚洲商业财务有限公司
Q RmQ> acceptable form of reciprocity 合理的互惠条件
g*AD$": acceptable rate 适当利率；适当汇率
S E}RP3dF! acceptance agreement 承兑协议
sO4 }kxZ acceptance for honour 参加承兑
9uq+Ve> acceptor 承兑人；接受人；受票人
CTbhwY(/ acceptor for honour 参加承兑人
w6In{uO-Z accident insurance 意外保险
=
a.n`3`Q Accident Insurance Association of Hong Kong 香港意外保险公会
v! RB(T3 accident insurance scheme 意外保险计划
zju,# % accident year basis 意外年度基准
"MS`d+rf\ accommodation 通融；贷款
l6DIsR accommodation bill 通融票据；空头票据
*~<]|H 5~ accommodation party 汇票代发人
E=_B@VJknW account balance 帐户余额；帐户结余
wyzBkRg. account book 帐簿
iJKm27 "> account collected in advance 预收款项
io? {ew account current book 往来帐簿
s8_NN account of after-acquired property 事后取得的财产报告
gl7vM account of defaulter 拖欠帐目
"1`i]Y\' account payable 应付帐款
M Xt + account payee only [A/C payee only] 只可转帐；存入收款人帐户
]S2[e S
account receivable 应收帐款
gS< {ekN account receivable report 应收帐款报表
!e\R;bYM account statement 结单；帐单；会计财务报表
d t0E 0i account title 帐户名称；会计科目
`~+a=Q accountant's report 会计师报告
/
-qt} Accountant's Report Rules 会计师报告规则
X$h~d 8@r accounting and auditing procedure 会计与审计程序；会计与核数程序
H"RF[bX( Accounting Arrangements 《会计安排》
`:BQ&T%UQR accounting basis 会计基础
[U7,\o4w accounting by Official Receiver 破产管理署署长呈交的帐目
OTHd1PSOu Accounting Circular 《会计通告》
k -DB~-L accounting class 会计类别
`# M.t);^ accounting date 记帐日期；会计结算日期
*DI:MBJY accounting for money 款项核算
}!7D F Accounting Officer 会计主任
RdVis|7o accounting period 会计报告期；会计期
K\E]X\: accounting policy 会计政策；会计方针
<QW1fE accounting practice 会计惯例
:8| 3V~%m accounting principle 会计准则
*Qwhi&k accounting record 会计记录
79B`w
# accounting report 会计报告
|`;1p@w" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(xSi6EZ6; Accounting Society of China 中国会计学会
8qYG l ew, accounting statement 会计报表
%b%<g%@i accounting system 会计制度；会计系统
f`]E]5? accounting transaction 会计事项；帐务交易
mhkAI@)> accounting treatment 会计处理
+xdFk c accounting year 会计年度
qjEWk ." accretion 增值；添加
k+GK1Yl accrual 应计项目；应累算数目
Sfa
m=.l accrual basis 应计制；权责发生制
*7fPp8k+Z; accrual basis accounting 应计制会计；权责发生制会计
[W\atmd" accrue 应累算；应计
-5_xI)i accrued benefit 应累算利益
2gR_1*| accrued charges 应计费用
+ :Q/<^Z accrued cumulative preference share dividend 应累算的累积优先股股息
1;~ 1U9V accrued expenses 应累算费用
@C [|'[xQ accrued interest payable 应付利息；应计未付利息
i K:qP rk- accrued interest receivable 应收利息；应计未收利息
QRh4f\fY accrued right 累算权益
#`)-$vUv^f accruing profit 应累算的利润
hRZS6" # accumulated fiscal reserve 累积财政储备
-%gd')@SfD accumulated profit 累积利润；滚存溢利
nC{rs+P accumulated reserve 累积储备
S9#N%{8P accumulation of surplus income 累积收益盈余
[W;dguh acquired assets 既得资产
Csm!\ I acquisition 收购；购置；取得
z.Kq}r ^ acquisition cost 购置成本
wp GnS acquisition expenses 购置费用
QpTNU.v5f acquisition of 100% interest 收购全部股权
DMZ aMY| acquisition of control 取得控制权
${6' acquisition of fixed assets 购置固定资产
! E#.WX acquisition of shell “买壳”
=RE_Urt: acquisition price 收购价
aKzD63 act of God 天灾
~Q 9)Q acting partner 执事合伙人
A*U'SCg(G active market 买卖活跃的市场；交投畅旺的市场；旺市
=X5&au o active partner 积极参与的合伙人
&vvx " active trading 交投活跃
7^TXlW n^G actual circulation 实际流通
\bQ!> l\ actual cost 实际成本
R*{?4NKG actual expenditure 实际开支；实际支出
/IW=+ri actual income 实际入息；实际收入；实际收益
Ty: I r actual market 现货市场
YYr&r.6 actual price 现货价；实际价格
v.v%k 2; actual profit 实际利润
E0A|+P
'? actual quotation 实盘；实际价位；实际报价
SFgIY] actual year basis 按实际年度计算
$ $ f$$ actuals 实货
(U(x[Df) actuarial investigation 精算调查
r<"/P`r actuarial principle 精算原则
~teW1lMu( actuarial report 精算师报告
A.x} %v,E Actuarial Society of Hong Kong 香港精算学会
v]SE?xF{U actuarial valuation 精算师估值
6$<o^Ha*R actuary 精算师
,fJ(.KI0 ad referendum agreement 暂定协议；有待覆核的协定
+5|nCp6||j ad valorem duty 从价税；按值征税
=i>F^7)U1 ad valorem duty system 从价税制
{,2_K6# ad valorem fee 从价费
EAXU{dRV ad valorem tariff 从价关税
v!hs~DnUZ additional allowance 额外免税额
mqT0^TNPcl additional amount for unexpired risk 未过期风险的额外款额
xt0j9{ p additional assessable profit 补加应评税利润
I>o;
%} additional assessment 补加评税
|(v=1 #i additional commitment 额外承担
v4~Xv5|w^F additional commitment vote 额外承担拨款
XJ/ k B8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
rw0lXs#K<E additional dependent parent allowance 供养父母额外免税额
aDv/kFfn additional provision 额外拨款
D %
,yA additional stamp duty 附加印花税
!Jn w_ ) additional tax 补加税罚款；补加税款
Z DJWd=E Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
KY&,(z adjudged bankrupt 被裁定破产
W@C tF U9 adjudicated bankrupt 裁定破产人
>Io7h#[u adjudication fee 裁定费；评定印花税额手续费；评估契据费
xxcDd_z adjudication of bankruptcy 裁定破产；宣告破产
QF "&~ adjudication of insolvency 裁定无力偿还债务
#LgoKiP! Y adjusted actual 经调整的实数；调整后的实数
cP=mJ1 adjusted current assets 经调整的流动资产；调整后的流动资产
wSF#;lqd adjusted figure 经调整的数字；调整后的数额
j6(IF5MqP adjusted liabilities 经调整的负债；调整后的负债
wO)KQ~ yX adjusted loss 经调整的亏损；调整后的亏损
8'Bl=C|0X 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
l:,UN07s adjusted profit 经调整的利润；调整后的利润
B{(l 5B6 adjusted surplus 经调整的盈余额；调整后的盈余额
BQ0PV adjusted value 经调整的价值；调整后的价值
Nb^:_0&H@ adjustment 调整；修订；理算〔保险〕
P]{.e UB@c adjustment centre 调剂中心
?yeC
j1X adjustment lag 调整过程的时间差距；调整时差
T N af f adjustment mechanism 调整机制
#%tL8/K* adjustment of loss 亏损调整
gc[J.[ adjustment process 调整过程；调整程序
u CS adjustment range 调整幅度
K05Y;URbd administered exchange rate 受管制汇率
b/Q"j3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;*H~Yb0 administration expenses 行政费用
)'|W [Sh? administration fee 手续费；行政费
nqJV1 h administration in bankruptcy 破产管理
ua-|4@YO administration order 遗产管理令
|o)
_= Fx administrator 管理人；遗产管理人
tKGsrgoV administrator of the estate 遗产管理人
E9-'!I ! admission of debt 债项承认书
$KHD S:& admission of proof 接纳债权证明
_cN)q advance 放贷款项；垫付款项；预支款项；预付款项
ulo7d1OVkJ advance account 暂支帐目；预付款帐户
}0),b ?*e advance compensation 预付补偿金
IOqyqt' advance from shareholder 股东垫款
JjML !; advance pending reimbursement 预支以待日后付还
j k}PucV advanced economy 先进经济体系
5D*V%v advancement 预付；预付财产
.]c:Zt}P advances warrant 垫款令
*3($ s_r> advancing 贷出
)/N! {`.9 adverse balance 逆差
Mg/2 w adverse exchange 逆汇
@Qozud\? advertisement addressed to shareholders 在报章刊登的致股东通告
C,u.!g;lm advice for collection 托收通知书
C YKGf1;If advice of drawing 提款通知书；汇票通知书
# eyx advice of payment 付款通知
*Ocp tmY< Advisory Committee [Securities and Futures Commission]
(5;xs 谘询委员会〔证券及期货事务监察委员会〕
.e#j#tQp Advisory Committee on Diversification 经济多元化谘询委员会
?7a[ | -
affidavit 誓章；遗产申报誓章
!,uw./8@Ku affidavit of no receipt 述明无收款的誓章
`Db}q ^mQ affiliate 联号；联营公司；附属公司
zZiV BUmE< affiliated company 附属公司；联号；联营公司
JdEb_ c3S affirmation [estate duty] 非宗教式宣誓〔遗产税〕
qrh7\`,.m/ affordability 负担能力
+t{FF!mL African Development Bank [AfDB] 非洲开发银行
x^BBK' after-acquired property 事后取得的财产
0k<%l6Bq after-hours dealing 市后交易
6I![ 5j after-tax profit 税后盈利；税后利润；税后溢利
S-|$sV^cG agency agreement 代理协议
Ooy96M~_G agency expenses 代理机构的开支
<sOB j' agency fee 代理费
<P - r)=^ Agency Law 《代理法》
K\Q
1/}) agent 代理人；承销人
j,jUg}b agent of company 公司代理人
U6PUt'Kk@ agent's fee 代理人费；经纪费
O v6=|]cW aggregate 总计；总数；总体数字
a9Rh aggregate amount 总款额；总额
M!'tD!NWc aggregate assets and liabilities 总体资产与负债
pl&GFf
o aggregate at constant price 按固定价格计算的总体数字
-H]O&u3'c aggregate demand 总需求
,1L^#?Q~ aggregate gross position 总持仓量
0X w?} aggregate limit 总限额
hp}8
3.oA aggregate of salaries tax 合计薪俸税
]F! h~> aggregate performance 总体表现；总体业绩
,fFJSY^ aggregate supply 总体供应
$y}Tbm aggregate surplus 总盈余
30"G%DF d aggregate total 整体总额
4HAfTQ 1G aggregate value 总值；合计价值
:+$_(* Z aggregated basis 合计基准
4R6 .GO aggregated net chargeable income 合计应课税入息实额
i . &16AY aggregation 合并计算；合计；总和
OYy8u{@U: aggregation of incomes of husband and wife 夫妇入息合并计算
ccAEN aggregation of property 财产的总和
+.St"f/1 agio 差价；贴水
c7_b^7h1 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》
H;`@SJBf Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
GvY8O|a 《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》
_`58G#z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
tnntHQ&b 《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》
4V5*6O9(u Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
E)bP}:4V 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Ycm1 _z agreement for a settlement 授产协议
u 05O[>w agreement for assignment 转让协议
z)Gr`SA < agreement for sale 售卖协议；买卖协议
je\UfEo% agreement for sale and purchase 买卖协议
( ol 3vt agreement for the payment of interest 支付利息协议
l|9`22 G agreement for the repayment of money 还款协议
QH :i)v* agreement of reinsurance 再保险协议
~ Tolz H! Agricultural Bank of China 中国农业银行
;$]R#1i44 air passenger departure tax 飞机乘客离境税
WxdYvmp6z[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
a*`J]{3G airport tax 机场税
M Cz3RZ K alcohol duty 酒精税
k9
E ?5 alienation 让与；让渡；转让
ruVm8 BO alimony 生活费；赡养费
K\PS$ All Ordinaries Index [AOI] 所有普通股指数
x($1pAE all risks 全险；综合险
gV0ZZ"M All Sales Record for Stock Market 《股票市场成交报告》
Ff30 % Allied Capital Resources Limited 新联财务有限公司
IU/*YI%W all-items index [Consumer Price Index] 总指数〔消费物价指数〕
NDi@x"]; allocation letter 拨款信件
"]%
L{a P allocation of fund 分配款项；预留款项
89l}6p/L allocation of profit 利润分配；溢利分配
N?p $ -{ allocation warrant 拨款令
h2 y@xnn allotment 分配；配股
UHH e~L allotment notice 股份配售通知；配股通知
JdnZY.{S0 allotment of shares 股份分配
3[$VW+YV allowable 可获宽免；免税的
EP
@=i allowable business loss 可扣除的营业亏损
a<Ta *:R$0 allowable expenses 可扣税的支出
@<+(40`* allowance 免税额；津贴；备抵；准备金
' tc$#f^: allowance for debts 债项的免税额
$xqphhBg allowance for depreciation by wear and tear 耗损折旧免税额
aj:+"X-; allowance for funeral expenses 殡殓费的免税额
P`0aU3pl allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Z(FAQ\7 allowance for repairs and outgoings 修葺及支出方面的免税额
>r3Wo%F' allowance to debtor 给债务人的津贴
3ul alteration of capital 资本更改
{^v50d alternate trustee 候补受托人
^H>vJT amalgamation 合并
r mhB!Lo ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;X>KP,/r$ ambit of charges 征税范围；收费范围
/D~ :Ufw amended valuation 经修订的估值
Ty5\zxC| American Commodities Exchange 美国商品交易所
i^( 0 ,L
American Express Bank Limited 美国运通银行
I]h+24 _S American Stock Exchange 美国证券交易所
wTLHg2'y^ amortization 摊销
_ h#G- amount due from banks 存放银行同业的款项
;tj_vmZ@R amount due from banks abroad 存放海外银行同业的款项
na~ r}7 7o amount due from holding companies 控股公司欠款
OT zh=Z^r amount due from local banks 存放本港银行同业的款项
#Ew} @t9 amount due to banks 银行同业的存款
^#% [ amount due to banks abroad 海外银行同业的存款
+ r ' amount due to holding companies 控股公司存款
\J6T:jeS, amount due to local banks 本港银行同业的存款
X~x]VKr/ amount due to outport banks 外埠银行同业的存款
t C&Xm}: amount for note issue 发行纸币的款额
_ ge3R3 amount of bond 担保契据的款额
phTZUm i amount of consideration 代价款额
G[jCmkK amount of contribution 供款数额
hFKYRZtP.8 amount of indebtedness 负债款额
$`i&\O2* amount of principal of the loan 贷款本金额
@$aCUJ/mE amount of rates chargeable 应征差饷数额
6w5 4+n amount of share capital 股本额
,]+6kf 5 amount of sums assured 承保款额
y 8sI @y6 amount of variation 变动幅度
<I} k%q' amount of vote 拨款数额
mu*wX'.' amount payable 应付款额
jjs-[g'} amount receivable 应收款额
"<kmiK/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
xv
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TJCoID7a8 ancillary risk 附属风险
-7lJ annual account 周年帐目；周年帐目报表；年度决算；年结
dJ$}] annual accounting date 年结日期
lA{Sr0f TP annual allowance 每年免税额；年积金；年度津贴；年津
Tf+B<B: annual balance 年度余额
&iuc4" ' annual disposable income 每年可动用收入
,Ti#g8 j annual estimates 周年预算
.NabK annual fee 年费
U7Ps2~x3 annual general meeting 周年大会
\KG{
11 annual growth rate 年增率；每年增长率
z19y > j annual long-term supplement 长期个案每年补助金
+* &!u=%G annual pensionable emolument 可供计算退休金的年薪
Ly3^zF W annual report 年报
|*!I(wm2i Annual Report on the Consumer Price Index 《消费物价指数年报》
z\v\T|C annual return 周年报表；周年申报表；每年报税表格
5}1c Np6@ Annual Return Rules 《周年报表规则》
,cS|fG annual review of consumer prices 每年消费物价回顾
.n"aQ@! annual roll-forward basis 逐年延展方式
N3E=t#n annual salary 年薪
o zv><e# annual statement 年度报表；年度决算表
Lq yY??\@ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
_m@QeO'yh annuitant 年金受益人
;i1H {hB annuity 年金
: .@gd7T annuity contract 年金合约
z}Xn>-N- annuity on human life 人寿年金
1A zigd0% antecedent debt 先前的债项
l( "_JI ante-dated cheque 倒填日期支票
h!$W^Tm2g anticipated expenditure 预期开支
)wAqaG_d anticipated net profit 预期纯利
x3]es"4Q anticipated revenue 预期收入
aR R*<dY anti-inflation measure 反通货膨胀措施
zK33.HY anti-inflationary stance 反通货膨胀立场
~v2_vEu}JX apparent deficit 表面赤字
D=e&"V a apparent financial solvency 表面偿债能力
TfMuQ i'> apparent partner 表面合伙人
WJ=^r@Sf application for personal assessment 个人入息课税申请书
NoV2<m$ application of fund 资金应用
R}*e% EG/ application to release as liquidator and to destruct the books of accounts and documents
`_<K#AG Ai 申请免除清盘人职务及毁灭帐簿与文件
m39 `f,M appointed actuary 委任精算师
$/6.4" j appointed auditor 委任核数师；委任审计师
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pBp YtG appointed trustee 委任的受托人
dqnxhN+& appointer 委任人
nx=Zl:Q} apportioned pro rata 按比例分摊
3nxJ`W5j apportionment 分配；分摊
Hw_(Af?C Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
J-hP4t&x apportionment formula 分摊方程式
T0v;8E e apportionment of estate duty 遗产税的分摊
u3Ua>A- appraisal 估价；评估
#R@{Bu=C appreciable growth 可观增长
? %F*{3IP appreciable impact 显着影响
(`xhh appreciable increase 可观增长
m@)K]0g<f appreciation 增值；升值
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J'|qF S appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5|"; L&` appreciation tax 增值税
EG2NE,,r appropriation 拨款；拨用；拨付
eQNo'cz appropriation account 拨款帐目
rE EWCt Appropriation Bill 拨款法案
o`7Bvh2 appropriation-in-aid system 补助拨款办法
<S%M*j approved assets 核准资产
0[ jy approved basket stock 认可一篮子证券
<Jv %}r approved budget 核准预算
ZEp UHdin approved charitable donation 认可慈善捐款
,i e84o approved charitable institution 认可慈善机构
7 i,}F|#8 approved currency 核准货币；认可货币
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xl@ approved estimates 核准预算
IZoa7S&t approved estimates of expenditure 核准开支预算
\5cAOBja approved overseas insurer 核准海外保险人
._Wm%'uX approved overseas trust company 核准海外信托公司
Z25^+)uf*U approved pooled investment fund 核准汇集投资基金
pS;jrq
I# approved provident fund scheme 认可公积金计划
j-ZKEA{:1 approved provision 核准拨款
I HgYgn approved redeemable share 核准可赎回股份
\| R P-8 approved regional stock 认可地区性证券
LS*^TA(I[ approved retirement scheme 认可退休金计划
E$T)N U\ approved subordinated loan 核准附属贷款
aovRm|aOo' arbitrage 套戥；套汇；套利
}>>lgW>n,; arbitrageur 套戥者；套汇者
P 'xq+ Q arbitrary amount 临时款项
v=$v*W arrangement 措施；安排；协定
]z;%%'gW6 arrears 欠款
"JT R5;`w arrears of pay 欠付薪酬
ggIz) </ arrears of revenue 逾期未收税款；逾期未收的帐项
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{ articles of association 组织章程；组织细则；组织章程细则
);'8*e' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
C A VqjT7 ascertainment of profit 确定利润
^W{+ ?q' "Asia Clear" “亚洲结算系统”
0ZlF#PJA Asia Commercial Bank Ltd. 亚洲商业银行有限公司
]^uO 3!+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
LSS3(l[,: Asian Development Fund [ADF] 亚洲发展基金
a 39Kl_\ Asian dollar bond 亚洲美元债券
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TS"] Asian dollar market 亚洲美元市场
q4C$-W%rj Asian dollar rate 亚洲美元利率
HNu/b)-Rb Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
<p;cR` %uE Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
[/.o>R#J( asked price 沽盘；喊价；索价；卖方报价
9X/c%:)\= assessable income 应评税入息
uW },I6g assessable loss 应评税亏损
Y1vl,Y i assessable profit 应评税利润
9l5l"Wj& assessable value 应评税值
$fR[zBxA assessed profit 估定利润
L&H 4fy! > assessed value 经评估价值
0 .Pd,L( assessment 评税；评定；估价；评税单
T.]+T[}! assessment number 评税编号；估价编号
#p_3j 0S assessment of additional tax 补加税评税
4{7O}f assessment of performance 业绩评估；实绩评价
GcmN40 Assessor 评税主任
M#c.(Q dF asset price bubbles 资产价格泡沫
BrcT`MM[(= asset-backed securities 具资产保证的证券
r~N0P|Tq assets accretion 资产增值
<05\ assets and liabilities 资产与负债
^N K B assets betterment statement 资产递增表；资产改进表
* _ {w0U) assets lending 实物放款；有抵押贷款
|#fqHON assets of the company passing on the death 死者去世时转移的公司资产
3R> U^
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}D-h=,]; assets portfolio 资产投资组合
pHSq,XP- assets price 资产价格
()i8 Qepo} assets quality 资产质素
R/& Bze assets realization 资产变现
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A8Tq2]"* S assets securitization 资产证券化
C%}}~Y assets situated outside Hong Kong 在香港以外地方的资产
@=B'<&g$Xv assets stripping 削减资产；拆卖资产
Rrm k\ 7/ assets value 资产值
$)t ]av assignee 承让人
P]hS0,sE<( assignment 转让；转让书；转让契
h)2W}p{a4= assignment of interest 权益转让
Q{F*%X assignment of letters patent and trade mark 专利证书及商标转让
q'{LTg0kk assignment of property 物业转让；物业转让书
3eX;T +|o assignment right 转让权
|7KW '= O assignor 转让人
PZmg7N associate 有联系的人；有关连人士；相联者；合伙人；联系人
Q$ r1beA Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Vw 0cf; associate member 附属会员
u?6L.^Op associated body corporate 相联法人团体
gx~79;6 associated company 相联公司；联属公司
/ZlPEs) associated corporation 相联法团
hD TiXc Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:d\ne 公认会计师公会〔英国〕
7/%{7q3G> Association of Futures Exchange Brokers 香港期货经纪协会
3}V`]B#a Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
X;25G association of underwriters 承保人组织
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qMO@E_ assumption of control 接管
IMjz#|c assurance 担保；保险；转易；转易书
uSh !A assurance of interest 权益的转易
%5.aC|^} at 19XX price 按一九ＸＸ年价格计算
huVw+vAA at a discount 按赔价计算；按贴水价格计算；打折扣
.4P5tIn\ at a premium 按溢价计算；按升水价格计算
DdJ>1504 at call 通知付款；按通知
Wm! lWQ u7 at constant market price 按固定市价计算
ocOzQ13@Y at constant price 按固定价格计算
}+ ";W) R at cost 按成本计算
/cM< at current market price 按当时市价计算；按现时市价计算
S?_/P o| at current price 按当时价格计算；按现时价格计算
*[K\_F?^h at factor cost 按要素成本计算；按生产要素成本计算
e%. Xya#\ at money-of-the-day price 按付款当日价格计算
) in hPd at or better 按指定或较佳价位〔买卖指令〕
FaS}$-0 at par 按面值计算；平价
ti$d.Kc( at sight 见票即付
p!5= 1$ at the close 按收市盘
{nTQc2T?; at the opening 按开市盘
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VQA}! p at-the-money option 平价期权
k/[*Wz$W attorney 受权人；受托代表人
" #O v!t attornment 新拥有人承认书
]gI>ay"\QA attributable profit 可归属利润
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@Uzo attributable share value 可归属股份价值
1haNca_6, Auckland Stock Exchange 奥克兰证券交易所
< 5rs~ auction 拍卖
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yiZL % auctioneer 拍卖商
&s m7R i audit 审计；核数
HRP4"#9R Audit Commission 审计署
]r++YIg!j Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4JF)w; X} 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
mHcxK@qw audit review 帐目审查
?z,^QjQ} Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
IRy!8A=X audited account 审计帐目；经审计的帐目
fT9z 4[M audited annual account 经审计的周年帐目
uLFnuK audited balance sheet 经审计的资产负债表
rz/^_dV auditor 核数师；核数主任；审计师
A0Z<1|6r* auditor's certificate 核数师证明书；审计师证明书
&+F|v(|r auditor's report 核数师报告；审计师报告
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!gkJ Aussie bond 澳元债券
LS1 r}cl austerity budget 紧缩预算
5cLq6[uO Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Z|zyO- Australia All Ordinaries Index 澳洲所有普通股票指数
!J<}=G5 Australian Dollar [AUD] 澳元
{c5%.<O Australian Options Market 澳大利亚期权市场
m?L nO5Vs Australian Securities Commission 澳洲证券事务监察委员会
` @ . Australian Society of Certified Practising Accountants 澳洲执业会计师公会
29eg.E Australian Stock Exchange 澳大利亚证券交易所
Z(g9rz']0 Austrian Schilling [ATS] 奥地利先令
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z5D authentication 认证；鉴证
2(SK}<X authority to purchase 委托购买证；委购书
MR8\ '0] authorization 认可；核准；授权；授权书
z@ @w?>* authorization by direction 指示授权
cTpmklq authorization by instruction 指令授权
/B>p.%M[& authorization by warrant 令状授权
8$Igo$U- authorization of unit trust 单位信托的认可
FCO5SX#-g authorized agent 指定代理人
7 +^9"k7 authorized capital 法定资本
F<SCW+>z2a authorized clerk 出市员
g -B~" tp authorized dealer 认可交易商
d V+%x"[: authorized financial institution 认可财务机构
Cm)_xnv authorized fund 认可基金
fa#xEWaFr authorized fund house 获授权的基金公司；认可基金公司
b(@[Y(_R authorized institution 认可机构
B<)c{kj authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
oy+ `` W~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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xRm authorized insurer 获授权保险人；获认可承保人
%4X#|22n authorized investment 特准投资项目
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H1+qN=]` authorized person 获授权人
i q s authorized representative 获授权代表
d GEMrjx authorized share capital 法定股本
iCA!=%M@D automated quotation system 自动报价系统
C'~K am S Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
~pM\ ]OC 自动交易系统〔香港期货交易所有限公司〕
_"BYnPq@wb automatic adjustment mechanism 自动调整机制
{O\>"2}m'f automatic adjustment system 自动调整系统
?,Z[)5 ZN Automatic Clearing House 自动票据交换所
-mD<8v[F automatic exchange rates accumulation system 自动化汇率累集系统
f5)4H Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
cW+6Emh automatic teller machine [ATM] 自动柜员机
ZM)Y Rdh autopay 自动转帐
# is1y3yh available assets 可用资产
LR :Qb]|" available fiscal reserve 现存财政储备
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&{#4^.Q Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
bcgh} D average 平均；平均数；海损
OC)~psQK average basic salary 平均基本薪金
[Yt!uh ww average consumer expenditure 平均消费开支；一般消费开支
?$ rSbw average cost 平均成本
w-~u[c average cost of land production 增辟土地平均成本
z'cK,psq( average daily turnover 平均每日成交额
I'"b3]DXG average daily wage rate 平均每日工资率
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average expenditure pattern 平均开支模式
c e/Z[B+d average growth rate 平均增长率
-w8c;5X average net fixed assets 固定资产平均净值
8Lm }x_
average of relatives 相对价格平均数
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1Ar.< average price 平均价格
AGwFD average propensity to consume 平均消费倾向；一般消费倾向
/ SLAg& average propensity to save 平均储蓄倾向；一般储蓄倾向
e_Cns & average rate 平均率
HS1Gy/6' average revenue 平均收入；平均收益
;Od;q]G7L average stock 平均库存；平均存货
"S$4pj`< average yearly rent 平均年租
x,kZ>^]&b avoidance of double taxation 避免双重课税
[X >sG)0S~ avoidance of tax 避税
