A:
)%/ Ni^ A share Ａ股；甲类股份
*} * HXE5 abatement of tax 减税；减扣免税额
v+E J
$ ABN AMRO Bank N.V. 荷兰银行
E5gt_,j> above-the-line expenditure 线上项目支出；经常预算支出
q: F6MW above-the-line receipt 线上项目收入；经常预算收入
L?N: 4/0;! ABSA Asia Limited 南非联合亚洲有限公司
gRs @T<k2 absolute change 绝对数值变更
3I'7+?@@l absolute expenditure 实际开支
Fu?_<G%Ynp absolute guideline figure 绝对准则数字
aIT0t0. absolute interest 绝对权益
hRKJKQ@7 absolute order of discharge 绝对破产解除令
11S{XbU absolute profit margin 绝对利润幅度
^Gbcs
l~Gj absolute value 实值；绝对值
Hj-n
'XZ absolutely vested interest 绝对既得权益
b7'A5 ]X absorbed cost 已吸收成本；已分摊成本
&B8x0 yi absorption 吸收；分摊；合并
\Ogs ]4 absorption rate 吸收率；摊配率；分摊率
R8.@5g _ ACB Finance Limited 亚洲商业财务有限公司
1=_?Wg: acceptable form of reciprocity 合理的互惠条件
</9c=GoJ acceptable rate 适当利率；适当汇率
9~ V(wG acceptance agreement 承兑协议
O?#<kmd/) acceptance for honour 参加承兑
]q #"8 = acceptor 承兑人；接受人；受票人
=J-&usX acceptor for honour 参加承兑人
i @M^ l`w accident insurance 意外保险
| v> W Accident Insurance Association of Hong Kong 香港意外保险公会
"2!5g )iO accident insurance scheme 意外保险计划
NHdNCHhA>- accident year basis 意外年度基准
yqb$,$ accommodation 通融；贷款
G #$r)S accommodation bill 通融票据；空头票据
.$&vSOgd( accommodation party 汇票代发人
TD ;u" account balance 帐户余额；帐户结余
J"eE9FLM account book 帐簿
j%S}
T)pX account collected in advance 预收款项
7
A{R0@ account current book 往来帐簿
9-Qu5 L~ account of after-acquired property 事后取得的财产报告
w V v@
account of defaulter 拖欠帐目
,=u!hg account payable 应付帐款
sEb*GF*.V account payee only [A/C payee only] 只可转帐；存入收款人帐户
/z1-4:^`A[ account receivable 应收帐款
q\s>Oe6$ account receivable report 应收帐款报表
\!)1n[N account statement 结单；帐单；会计财务报表
FYaBP;@J% account title 帐户名称；会计科目
\ 0F
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of_Om$ Accountant's Report Rules 会计师报告规则
30cb+)h( accounting and auditing procedure 会计与审计程序；会计与核数程序
p1s&
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E zU=q
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e&pt[W}X%u accounting by Official Receiver 破产管理署署长呈交的帐目
+o 6"Z) Accounting Circular 《会计通告》
K}dvXO@=|c accounting class 会计类别
? D@WXE0a accounting date 记帐日期；会计结算日期
&K"qnng/y accounting for money 款项核算
eeUEqM$7EX Accounting Officer 会计主任
/a-OB U accounting period 会计报告期；会计期
U7xQ 5lph accounting policy 会计政策；会计方针
$=!_ !tr accounting practice 会计惯例
Dv B RK}' accounting principle 会计准则
V*+Z=Y' accounting record 会计记录
l !R >I7 accounting report 会计报告
c sv;u' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
DUs0L\ Accounting Society of China 中国会计学会
Hc-68]T accounting statement 会计报表
Z=144n 1 accounting system 会计制度；会计系统
tb'O:/ accounting transaction 会计事项；帐务交易
^' b[#DG>F accounting treatment 会计处理
Z2{G{]EV( accounting year 会计年度
3Yf!H-(\uB accretion 增值；添加
:&=`xAX- accrual 应计项目；应累算数目
$s 9YU" accrual basis 应计制；权责发生制
}FAO. accrual basis accounting 应计制会计；权责发生制会计
}woN I accrue 应累算；应计
5m a(~5 accrued benefit 应累算利益
":Ll. =! accrued charges 应计费用
"D/\&1.& accrued cumulative preference share dividend 应累算的累积优先股股息
,=t}|!jx accrued expenses 应累算费用
gY!#=?/S accrued interest payable 应付利息；应计未付利息
!Im{-t accrued interest receivable 应收利息；应计未收利息
,wH]|`w accrued right 累算权益
v^Pjvv = accruing profit 应累算的利润
%b3 s|o3An accumulated fiscal reserve 累积财政储备
~*^aCuq\ accumulated profit 累积利润；滚存溢利
#BwkbOgr accumulated reserve 累积储备
S5xum_Dq accumulation of surplus income 累积收益盈余
J4^a D;j acquired assets 既得资产
5(&'/ U^ acquisition 收购；购置；取得
<lHVch"(^$ acquisition cost 购置成本
[<A|\d'x acquisition expenses 购置费用
^q)s acquisition of 100% interest 收购全部股权
DH{ ^9HK acquisition of control 取得控制权
3Ay<2v acquisition of fixed assets 购置固定资产
1u sLCG>w{ acquisition of shell “买壳”
Kv>P+I'|r acquisition price 收购价
/4#A|;d_ act of God 天灾
,7w[r<7 acting partner 执事合伙人
J^<}fRw active market 买卖活跃的市场；交投畅旺的市场；旺市
Zdll}nO"E active partner 积极参与的合伙人
4ROuy+Ms ' active trading 交投活跃
$"6O92G(hJ actual circulation 实际流通
EnnE@BJ" actual cost 实际成本
`\5u/i'Ca! actual expenditure 实际开支；实际支出
5Uha,Q9SA actual income 实际入息；实际收入；实际收益
:7jDgqn^|i actual market 现货市场
{S5H H" actual price 现货价；实际价格
%cFqD
& 6 actual profit 实际利润
iF'qaqHWY4 actual quotation 实盘；实际价位；实际报价
gj-MkeI) actual year basis 按实际年度计算
Tg|/UUn actuals 实货
!JWZ}u M6 actuarial investigation 精算调查
b1ma(8{{{ actuarial principle 精算原则
,f?+QV\T. actuarial report 精算师报告
S[ 5e,E w Actuarial Society of Hong Kong 香港精算学会
/#xx,?~xx0 actuarial valuation 精算师估值
tunjV1 ,] actuary 精算师
1/% g
VB8 ad referendum agreement 暂定协议；有待覆核的协定
El:& ad valorem duty 从价税；按值征税
xN=:*#Z"pb ad valorem duty system 从价税制
9L9+zs3 k ad valorem fee 从价费
^4 ?LQ [t' ad valorem tariff 从价关税
;ro%Wjg`} additional allowance 额外免税额
W$ag
|WV additional amount for unexpired risk 未过期风险的额外款额
F>/"If# additional assessable profit 补加应评税利润
vv5 u U8 additional assessment 补加评税
>* >}d% additional commitment 额外承担
Y+0HC2(o additional commitment vote 额外承担拨款
1O@
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n/jZi54gO additional dependent parent allowance 供养父母额外免税额
5T- N\)@ additional provision 额外拨款
"0]s|ys6< additional stamp duty 附加印花税
.P5OUK additional tax 补加税罚款；补加税款
7ajkp+E6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
P!K;`4Ika adjudged bankrupt 被裁定破产
+]dh`8*8>1 adjudicated bankrupt 裁定破产人
N 3$%!\~O adjudication fee 裁定费；评定印花税额手续费；评估契据费
|z CT~ # adjudication of bankruptcy 裁定破产；宣告破产
"eG@F adjudication of insolvency 裁定无力偿还债务
s=[T ,:Z adjusted actual 经调整的实数；调整后的实数
-XN awpl` adjusted current assets 经调整的流动资产；调整后的流动资产
Lh;U2pA adjusted figure 经调整的数字；调整后的数额
vp |'Yy(9z adjusted liabilities 经调整的负债；调整后的负债
Q@0Zh, l adjusted loss 经调整的亏损；调整后的亏损
[
@ASAhV^+ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
7,7-E&d adjusted profit 经调整的利润；调整后的利润
| 9Pi*)E adjusted surplus 经调整的盈余额；调整后的盈余额
?(R !BB adjusted value 经调整的价值；调整后的价值
Jk >!I\ adjustment 调整；修订；理算〔保险〕
v9
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me ,lE- adjustment lag 调整过程的时间差距；调整时差
Y5 z5LG4 adjustment mechanism 调整机制
;}KT 3Q<^ adjustment of loss 亏损调整
G(;R+%pu adjustment process 调整过程；调整程序
Ny` =]BA adjustment range 调整幅度
des.TSZ administered exchange rate 受管制汇率
?XllPnuKt% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
}Yargj_Gn administration expenses 行政费用
7KJ%-&L^ administration fee 手续费；行政费
!D|c2
administration in bankruptcy 破产管理
7Q0vwKC8> administration order 遗产管理令
vw w>] Z} administrator 管理人；遗产管理人
a&Z;$ administrator of the estate 遗产管理人
WJTc/ admission of debt 债项承认书
\5P 5N]] admission of proof 接纳债权证明
8e"MP\0V
advance 放贷款项；垫付款项；预支款项；预付款项
3Pgld*i7 advance account 暂支帐目；预付款帐户
3<O=,F advance compensation 预付补偿金
!uW;Ea? advance from shareholder 股东垫款
L Z} m; advance pending reimbursement 预支以待日后付还
$bFH%EA. advanced economy 先进经济体系
A_g\Fa[jG advancement 预付；预付财产
!QlCt>{ advances warrant 垫款令
wnjAiIE5 advancing 贷出
UK5u"@T adverse balance 逆差
GJIZu&C adverse exchange 逆汇
Vl/fkd,Z advertisement addressed to shareholders 在报章刊登的致股东通告
]]9 VI0
advice for collection 托收通知书
)(+q~KA} advice of drawing 提款通知书；汇票通知书
d]vom@iI advice of payment 付款通知
{RN-rF3w Advisory Committee [Securities and Futures Commission]
-unQ 4G 谘询委员会〔证券及期货事务监察委员会〕
sL)7MtNwy Advisory Committee on Diversification 经济多元化谘询委员会
WI1DL&*B@< affidavit 誓章；遗产申报誓章
wGgeK,*_ affidavit of no receipt 述明无收款的誓章
N{H#j6QW affiliate 联号；联营公司；附属公司
m:Fdgu9 affiliated company 附属公司；联号；联营公司
($Q|9>5, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
R>hL.+l. affordability 负担能力
K"cV7U rE African Development Bank [AfDB] 非洲开发银行
M^{=& after-acquired property 事后取得的财产
D<'G\#n3I= after-hours dealing 市后交易
?OFfU 4 after-tax profit 税后盈利；税后利润；税后溢利
MIY`"h0* agency agreement 代理协议
7U:{= +oLR agency expenses 代理机构的开支
e)$a ;6 agency fee 代理费
0[p "8+ x Agency Law 《代理法》
=klfCFwP agent 代理人；承销人
^t?vv;@} agent of company 公司代理人
X*M2 O%g`L agent's fee 代理人费；经纪费
-s^)HR
l aggregate 总计；总数；总体数字
w\a6ga!xt" aggregate amount 总款额；总额
`SQobH aggregate assets and liabilities 总体资产与负债
HV{W7) aggregate at constant price 按固定价格计算的总体数字
O-ppR7edh aggregate demand 总需求
+5Ju `Z aggregate gross position 总持仓量
(5 e4>p&+ aggregate limit 总限额
kAs=5_?I aggregate of salaries tax 合计薪俸税
:qj7i( aggregate performance 总体表现；总体业绩
8x-(7[#e<g aggregate supply 总体供应
v oO7W " aggregate surplus 总盈余
5 p ,HkV aggregate total 整体总额
G4ycP8 aggregate value 总值；合计价值
EUW>8kw0 aggregated basis 合计基准
+zK?1llt aggregated net chargeable income 合计应课税入息实额
&t6:1 T aggregation 合并计算；合计；总和
e?p Q uF~ aggregation of incomes of husband and wife 夫妇入息合并计算
X|C=Q aggregation of property 财产的总和
+&G]\WX< agio 差价；贴水
TLq^5 ,qG 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》
c4.2o<(Xt Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
=t
%;mi,M 《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》
N~P1^x~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@s Uec 《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》
BS%pS( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
^%0^DN 《香港政府和大韩民国政府关于相互促进和保护投资协定》
WLiF D. agreement for a settlement 授产协议
`VF _rC[? agreement for assignment 转让协议
$4Dr + Z
H agreement for sale 售卖协议；买卖协议
<o/l K\> agreement for sale and purchase 买卖协议
,y@WFRsx agreement for the payment of interest 支付利息协议
A wr(}){ agreement for the repayment of money 还款协议
*BvdL:t agreement of reinsurance 再保险协议
!x! 1H5 " Agricultural Bank of China 中国农业银行
/x<u v_" air passenger departure tax 飞机乘客离境税
!w%p Gv.wg Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
={51fr/C% airport tax 机场税
v`S ;.iD alcohol duty 酒精税
t{,e{oZx alienation 让与；让渡；转让
(}s& 8 4! alimony 生活费；赡养费
0sH~H[ap All Ordinaries Index [AOI] 所有普通股指数
!s:_>P`MQ all risks 全险；综合险
@bC hJl4 All Sales Record for Stock Market 《股票市场成交报告》
y}?PyPz Allied Capital Resources Limited 新联财务有限公司
q=*bcDu all-items index [Consumer Price Index] 总指数〔消费物价指数〕
O8Z+g{ allocation letter 拨款信件
wPq9`9 # allocation of fund 分配款项；预留款项
14A(ZWwq9 allocation of profit 利润分配；溢利分配
3!%-O:! allocation warrant 拨款令
cP\ZeG#< allotment 分配；配股
e,d}4 jy allotment notice 股份配售通知；配股通知
g yegdky3 allotment of shares 股份分配
}R %*J allowable 可获宽免；免税的
hj{)6dBX% allowable business loss 可扣除的营业亏损
<~aKwSF[wW allowable expenses 可扣税的支出
KK{_s=t%< allowance 免税额；津贴；备抵；准备金
ju07gzz allowance for debts 债项的免税额
ym_as8A*Q allowance for depreciation by wear and tear 耗损折旧免税额
*rB@[ (/ allowance for funeral expenses 殡殓费的免税额
PjXiYc& allowance for inflation 为通货膨胀而预留的款项；通胀准备金
A f r*' allowance for repairs and outgoings 修葺及支出方面的免税额
tx)$4 v allowance to debtor 给债务人的津贴
"zkQ u alteration of capital 资本更改
9E Y`j,{4 alternate trustee 候补受托人
D!ASO] amalgamation 合并
:X:s'I4J
D ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
4S4gK ambit of charges 征税范围；收费范围
j"fx|6l) amended valuation 经修订的估值
j@Pd"
Z9 American Commodities Exchange 美国商品交易所
%I{>H%CjE American Express Bank Limited 美国运通银行
Z>3m-:-e American Stock Exchange 美国证券交易所
78 ]Kv^l^_ amortization 摊销
n-{ d7haOa amount due from banks 存放银行同业的款项
o^Lq8u;i* amount due from banks abroad 存放海外银行同业的款项
8aKS=(Z!j amount due from holding companies 控股公司欠款
ZJm$7T)V amount due from local banks 存放本港银行同业的款项
1Kr$JIcd amount due to banks 银行同业的存款
wm Ie x amount due to banks abroad 海外银行同业的存款
_l1"X ^Aa amount due to holding companies 控股公司存款
!0P:G#o-$ amount due to local banks 本港银行同业的存款
]mz '(t amount due to outport banks 外埠银行同业的存款
'.<c[Mp amount for note issue 发行纸币的款额
X Q
CE`m amount of bond 担保契据的款额
*j,bI Y&se amount of consideration 代价款额
ew~?&= amount of contribution 供款数额
R
eb.x_ amount of indebtedness 负债款额
nK)1.KVN amount of principal of the loan 贷款本金额
l p S v amount of rates chargeable 应征差饷数额
Hc[@c)DH amount of share capital 股本额
vLBu E amount of sums assured 承保款额
W7gY$\1<& amount of variation 变动幅度
]9)iBvQlj amount of vote 拨款数额
i$`o,m# amount payable 应付款额
{2m F\A#. amount receivable 应收款额
H1L)9oa Amsterdam Stock Exchange 阿姆斯特丹证券交易所
!]Qk?T~9- analysis 分析
BFhEDkk ancillary risk 附属风险
#5kclu%L$ annual account 周年帐目；周年帐目报表；年度决算；年结
]$ Nhy8- annual accounting date 年结日期
:zq Un&k& annual allowance 每年免税额；年积金；年度津贴；年津
|=0w_)Fa] annual balance 年度余额
^su Q7#g annual disposable income 每年可动用收入
N)Q.P'`N annual estimates 周年预算
HFTeG4R annual fee 年费
qY'+@^<U; annual general meeting 周年大会
BDzAmrO< annual growth rate 年增率；每年增长率
%<+uJ'p j annual long-term supplement 长期个案每年补助金
]z8 /S!? annual pensionable emolument 可供计算退休金的年薪
b 9"t%R9/Q annual report 年报
-mGG:#yP Annual Report on the Consumer Price Index 《消费物价指数年报》
R4R\ B annual return 周年报表；周年申报表；每年报税表格
5c(g7N Annual Return Rules 《周年报表规则》
TC44*BH q annual review of consumer prices 每年消费物价回顾
esE!i0 % annual roll-forward basis 逐年延展方式
2boyBz}=S annual salary 年薪
HRrR"b9: annual statement 年度报表；年度决算表
= Ul"{T< 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
JZ![:$ : annuitant 年金受益人
D`!Bj hlW
annuity 年金
Z2`M8xEiH annuity contract 年金合约
` OgT"FdL! annuity on human life 人寿年金
@mv
G=: k antecedent debt 先前的债项
G`jvy@ ante-dated cheque 倒填日期支票
AXte&l=M anticipated expenditure 预期开支
| 4}Y:d anticipated net profit 预期纯利
reArXmU<u anticipated revenue 预期收入
2Xk;]-T! anti-inflation measure 反通货膨胀措施
vnVT0)Lel anti-inflationary stance 反通货膨胀立场
@t 1pB]O: apparent deficit 表面赤字
V|B4lGS& apparent financial solvency 表面偿债能力
>5Lp; apparent partner 表面合伙人
K1A<m=If application for personal assessment 个人入息课税申请书
@ #hvQ6u application of fund 资金应用
F[%k ;aJ application to release as liquidator and to destruct the books of accounts and documents
hcRe,}wJ 申请免除清盘人职务及毁灭帐簿与文件
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<eCv appointed actuary 委任精算师
<82&F appointed auditor 委任核数师；委任审计师
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appointed trustee 委任的受托人
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2F appointer 委任人
^'M^0'_"v apportioned pro rata 按比例分摊
v0! 1W apportionment 分配；分摊
f ebn?|@ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#_aq @)Fd apportionment formula 分摊方程式
Ab/JCZNn apportionment of estate duty 遗产税的分摊
xyM|q 9Gf@ appraisal 估价；评估
g[t paQ appreciable growth 可观增长
<;W-!R759 appreciable impact 显着影响
i^iu #WC appreciable increase 可观增长
m%[/w wL appreciation 增值；升值
<)~- ] appreciation against other currencies 相对其他货币升值
t2OBVzK appreciation of the exchange value of Hong Kong dollar 港元汇值上升
IQtQf_"e1 appreciation tax 增值税
EirZ}fDJzB appropriation 拨款；拨用；拨付
hgW1g# appropriation account 拨款帐目
k+?g WZ \ Appropriation Bill 拨款法案
7%? bl appropriation-in-aid system 补助拨款办法
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Gf$ / approved assets 核准资产
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approved basket stock 认可一篮子证券
:Z2997@Y approved budget 核准预算
ru 9@|FgAE approved charitable donation 认可慈善捐款
d_pIB@J approved charitable institution 认可慈善机构
[pm IQ228 approved currency 核准货币；认可货币
{5X,xdzR approved estimates 核准预算
D]*|Zmr+} approved estimates of expenditure 核准开支预算
&k_*Y- l7] approved overseas insurer 核准海外保险人
[ei~Xkzkj approved overseas trust company 核准海外信托公司
||wi4T P approved pooled investment fund 核准汇集投资基金
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sw approved provident fund scheme 认可公积金计划
*U$]U0M approved provision 核准拨款
(.@pe Hu)# approved redeemable share 核准可赎回股份
gYrB@W; 2 approved regional stock 认可地区性证券
#>)z}a] approved retirement scheme 认可退休金计划
GwP!:p| approved subordinated loan 核准附属贷款
]4[%Sv6]G arbitrage 套戥；套汇；套利
d|Wqx7t]P arbitrageur 套戥者；套汇者
Udtz zk a arbitrary amount 临时款项
k;t G-~\d arrangement 措施；安排；协定
fi*b]a \' arrears 欠款
F09%f"9 arrears of pay 欠付薪酬
lGR0-Gh2 arrears of revenue 逾期未收税款；逾期未收的帐项
h~9P3 4m articles of association 组织章程；组织细则；组织章程细则
m{RXt Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Q"{Dijc% ascertainment of profit 确定利润
cf,6";8 "Asia Clear" “亚洲结算系统”
.|go$}Fk Asia Commercial Bank Ltd. 亚洲商业银行有限公司
?G',Q tz<K Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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9wC Asian Development Fund [ADF] 亚洲发展基金
GfK%UZ$C Asian dollar bond 亚洲美元债券
s6!&4=ZA Asian dollar market 亚洲美元市场
bK0(c1*a[e Asian dollar rate 亚洲美元利率
LkzA_|8:D Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
=gJ{75tV3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
"xTVu57Z[ asked price 沽盘；喊价；索价；卖方报价
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;K8}Yq9p9 assessable loss 应评税亏损
57;0,k5Gy assessable profit 应评税利润
q|] CA assessable value 应评税值
^1F zs(#. assessed profit 估定利润
`Rt w'Uz assessed value 经评估价值
-['& aey}a assessment 评税；评定；估价；评税单
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assessment number 评税编号；估价编号
5&EBU l} assessment of additional tax 补加税评税
6AY( /N8V assessment of performance 业绩评估；实绩评价
LFi* O& Assessor 评税主任
t(roj@!x_o asset price bubbles 资产价格泡沫
}2RbX,0l9 asset-backed securities 具资产保证的证券
N]iarYc assets accretion 资产增值
N.z2eo assets and liabilities 资产与负债
<v'[Wl@hq assets betterment statement 资产递增表；资产改进表
>/4[OPB0R assets lending 实物放款；有抵押贷款
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nE7} assets of the company passing on the death 死者去世时转移的公司资产
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T}Wbt=\M assets portfolio 资产投资组合
j96}E/gF assets price 资产价格
0Mn |Yb4p assets quality 资产质素
j ?o6>j assets realization 资产变现
qP;1LAX assets refinancing arrangement 资产再集资安排
PbvA~gm assets securitization 资产证券化
Za Y|v- assets situated outside Hong Kong 在香港以外地方的资产
|gxPuAXa) assets stripping 削减资产；拆卖资产
.J @mpJdY assets value 资产值
nxuH22: assignee 承让人
hVB(*WA^D assignment 转让；转让书；转让契
' #=n> assignment of interest 权益转让
WO%pX+PoH assignment of letters patent and trade mark 专利证书及商标转让
AHuIA{AdUR assignment of property 物业转让；物业转让书
=EYgck;) assignment right 转让权
/]J\/Z> assignor 转让人
s Ad b0 A associate 有联系的人；有关连人士；相联者；合伙人；联系人
1CZO+MB&"$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Z~94<*LEp associate member 附属会员
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Slz ^@n associated body corporate 相联法人团体
l}(HE+ ? associated company 相联公司；联属公司
~QUNR?h associated corporation 相联法团
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H;, Association of Chartered Certified Accountants [ACCA] [United Kingdom]
6l4= 公认会计师公会〔英国〕
~cO iv Association of Futures Exchange Brokers 香港期货经纪协会
+U ziO#D Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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ei0LAD association of underwriters 承保人组织
g.62XZF@ assumption of control 接管
Z6Mjc / assurance 担保；保险；转易；转易书
,37<F XX, assurance of interest 权益的转易
&J9 + 5L8 at 19XX price 按一九ＸＸ年价格计算
G{X7;j e at a discount 按赔价计算；按贴水价格计算；打折扣
{ )b at a premium 按溢价计算；按升水价格计算
d:A '|;'] at call 通知付款；按通知
1]0;2THx at constant market price 按固定市价计算
SFwY%2np)! at constant price 按固定价格计算
9:xs)t- _ at cost 按成本计算
&|'yqzS3 at current market price 按当时市价计算；按现时市价计算
9vDOSwU* at current price 按当时价格计算；按现时价格计算
ydY( *] at factor cost 按要素成本计算；按生产要素成本计算
HWFTI /] at money-of-the-day price 按付款当日价格计算
i E;F= Rb at or better 按指定或较佳价位〔买卖指令〕
3jW& S at par 按面值计算；平价
K9 }Brhe at sight 见票即付
FaWc:GsfB at the close 按收市盘
byt$Wqdl at the opening 按开市盘
4IY| < attestation 见证；见证条款
Bnwq!i!M at-the-money option 平价期权
w mR~e attorney 受权人；受托代表人
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<9'2 attornment 新拥有人承认书
/|&4&$ attributable profit 可归属利润
S^D@8<6GJ attributable share value 可归属股份价值
1Lje.%(E. Auckland Stock Exchange 奥克兰证券交易所
UB8n,+R auction 拍卖
|${I mP auctioneer 拍卖商
2Rwd \e.z audit 审计；核数
"D4% A!i Audit Commission 审计署
rqBoUS4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
}z9v *C 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〕
jHHCJOHB8 audit review 帐目审查
>y#qn9rV1 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=\ 5f_g2M audited account 审计帐目；经审计的帐目
5"1wz audited annual account 经审计的周年帐目
RZnmia audited balance sheet 经审计的资产负债表
/D|q-`*K auditor 核数师；核数主任；审计师
%Q}(.h%M auditor's certificate 核数师证明书；审计师证明书
2g_ mQT auditor's report 核数师报告；审计师报告
(5+g:mSfr Aussie bond 澳元债券
a\,V>}e austerity budget 紧缩预算
Rq?t=7fX) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\C>vj+!cJ Australia All Ordinaries Index 澳洲所有普通股票指数
Q3bU"f Australian Dollar [AUD] 澳元
1.8"N &s Australian Options Market 澳大利亚期权市场
D ZZRu8~ Australian Securities Commission 澳洲证券事务监察委员会
-U_,RMw~ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
G*%U0OTi Australian Stock Exchange 澳大利亚证券交易所
d9jD?HgM( Austrian Schilling [ATS] 奥地利先令
: #n>Q1}x authentication 认证；鉴证
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Y| 4KB authority to purchase 委托购买证；委购书
.qYQ3G'V authorization 认可；核准；授权；授权书
O<@L~S] authorization by direction 指示授权
1BEc" authorization by instruction 指令授权
rp1+K4]P authorization by warrant 令状授权
EX , {1^h authorization of unit trust 单位信托的认可
-U9C{q?h authorized agent 指定代理人
('\sUZ+5 authorized capital 法定资本
KHJ wC v authorized clerk 出市员
y}|E) authorized dealer 认可交易商
3MKu! authorized financial institution 认可财务机构
8IBr# +0 authorized fund 认可基金
CQrP%}`r authorized fund house 获授权的基金公司；认可基金公司
Qc P U{#6 authorized institution 认可机构
19!;0fe= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
eQ n[ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
e+4Eiv authorized insurer 获授权保险人；获认可承保人
X')l04P@% authorized investment 特准投资项目
3Lq9pdM>2@ authorized person 获授权人
Wv;,@xTZ authorized representative 获授权代表
-!li,&,A1 authorized share capital 法定股本
%^ nNt:N0 automated quotation system 自动报价系统
u=vBjaN2_w Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
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自动交易系统〔香港期货交易所有限公司〕
s@y;b0$gk automatic adjustment mechanism 自动调整机制
*rHz/& , automatic adjustment system 自动调整系统
b0f6p>~q^ Automatic Clearing House 自动票据交换所
uwZ,l-6T automatic exchange rates accumulation system 自动化汇率累集系统
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| &* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
RO%M9LISI automatic teller machine [ATM] 自动柜员机
6?C';1 autopay 自动转帐
tm2lxt available assets 可用资产
k_zn>aR$F available fiscal reserve 现存财政储备
^yq}> _ available profit 可用利润
nKnrh]hX Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
) jvI Nb average 平均；平均数；海损
?TK`s Gy average basic salary 平均基本薪金
$8AW average consumer expenditure 平均消费开支；一般消费开支
HIvSpO average cost 平均成本
.QwB7+V4 average cost of land production 增辟土地平均成本
rXE0jTf:a average daily turnover 平均每日成交额
:l1 -s] average daily wage rate 平均每日工资率
Y Q .Xl_ average expenditure pattern 平均开支模式
-qHG*v, average growth rate 平均增长率
y@1QVt04 average net fixed assets 固定资产平均净值
%iEdU V\$ average of relatives 相对价格平均数
+'MO$&6 average price 平均价格
8TP~=qU average propensity to consume 平均消费倾向；一般消费倾向
'<uM\v^k average propensity to save 平均储蓄倾向；一般储蓄倾向
c _M[>#` average rate 平均率
k<+Sj
h$ average revenue 平均收入；平均收益
A|:+c*7] average stock 平均库存；平均存货
: D-D+x average yearly rent 平均年租
dJJq]^| avoidance of double taxation 避免双重课税
{#4a}:3 avoidance of tax 避税
