A:
9y<*8bI A share Ａ股；甲类股份
555XCWyrC abatement of tax 减税；减扣免税额
Dp) =0<$y ABN AMRO Bank N.V. 荷兰银行
sg$rzT-S4 above-the-line expenditure 线上项目支出；经常预算支出
Tk5W'p|6f above-the-line receipt 线上项目收入；经常预算收入
_F$aUtb%O ABSA Asia Limited 南非联合亚洲有限公司
VU&7P/\f% absolute change 绝对数值变更
U<DZ:ds ?T absolute expenditure 实际开支
Cj{1H([- absolute guideline figure 绝对准则数字
}+C2I absolute interest 绝对权益
H@%GSE absolute order of discharge 绝对破产解除令
Uk^B"y_ absolute profit margin 绝对利润幅度
(C@m Lu ) absolute value 实值；绝对值
I@yCTl uV$ absolutely vested interest 绝对既得权益
K
i'Fn" absorbed cost 已吸收成本；已分摊成本
!bN*\ c absorption 吸收；分摊；合并
X*{2[+ <o absorption rate 吸收率；摊配率；分摊率
_$
+^q- ACB Finance Limited 亚洲商业财务有限公司
"#{4d),r acceptable form of reciprocity 合理的互惠条件
z^#;~I @M acceptable rate 适当利率；适当汇率
KX'{[7}m' acceptance agreement 承兑协议
*7ZN]/VRT acceptance for honour 参加承兑
a1_GIM0 acceptor 承兑人；接受人；受票人
AlAY iUw{ acceptor for honour 参加承兑人
9 }PhN<Gd accident insurance 意外保险
i*/Yz *< Accident Insurance Association of Hong Kong 香港意外保险公会
D/vOs[X
o, accident insurance scheme 意外保险计划
NT e 5 accident year basis 意外年度基准
5N/% v&1 accommodation 通融；贷款
D ,o}el accommodation bill 通融票据；空头票据
5h Q E4/hH accommodation party 汇票代发人
TFkZp e; account balance 帐户余额；帐户结余
A
Q 'J9 account book 帐簿
(9Ux{@$o[ account collected in advance 预收款项
_j< K=){ account current book 往来帐簿
G
8g<>d{j account of after-acquired property 事后取得的财产报告
l'/R&`-n account of defaulter 拖欠帐目
;/r1}tl+3> account payable 应付帐款
x KuRh}^K account payee only [A/C payee only] 只可转帐；存入收款人帐户
8 ~J(](QA account receivable 应收帐款
0yuS3VY) account receivable report 应收帐款报表
{^\+iK4bS account statement 结单；帐单；会计财务报表
qI#;j%V account title 帐户名称；会计科目
+trC,D accountant's report 会计师报告
e?JW Accountant's Report Rules 会计师报告规则
1~Oe=`{& accounting and auditing procedure 会计与审计程序；会计与核数程序
_kU:Z Accounting Arrangements 《会计安排》
U%q7Ai7 accounting basis 会计基础
= kJ,%\E` accounting by Official Receiver 破产管理署署长呈交的帐目
:h\Q;? Accounting Circular 《会计通告》
?o81E2TJO accounting class 会计类别
W4pL ,(S accounting date 记帐日期；会计结算日期
KH(%? accounting for money 款项核算
g MWjk7 Accounting Officer 会计主任
<}<zgOT[1! accounting period 会计报告期；会计期
=cm~vDl[ accounting policy 会计政策；会计方针
lku[dQdk accounting practice 会计惯例
Ye2 {f"F accounting principle 会计准则
_AAaC_q accounting record 会计记录
!g5xq accounting report 会计报告
bpH^:fyLU` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
62 k^KO6Y Accounting Society of China 中国会计学会
a
yCY~=i accounting statement 会计报表
JtEo'As :[ accounting system 会计制度；会计系统
1I C~e ^" accounting transaction 会计事项；帐务交易
5ni~Q 9b accounting treatment 会计处理
T
6)bD& accounting year 会计年度
b{L/4b u accretion 增值；添加
5nT"r A accrual 应计项目；应累算数目
j bVECi- accrual basis 应计制；权责发生制
9Uj $K>: accrual basis accounting 应计制会计；权责发生制会计
&PYK8}pBk3 accrue 应累算；应计
N G " C& v accrued benefit 应累算利益
r'^Hg/Jzt accrued charges 应计费用
G,o6292h j accrued cumulative preference share dividend 应累算的累积优先股股息
E"qRw_
~t accrued expenses 应累算费用
&cxRD accrued interest payable 应付利息；应计未付利息
Y9uC&/_C accrued interest receivable 应收利息；应计未收利息
$c]fPt"i accrued right 累算权益
D^l%{IG
accruing profit 应累算的利润
$8 UUzk accumulated fiscal reserve 累积财政储备
3Z5D)zuc accumulated profit 累积利润；滚存溢利
j27?w < accumulated reserve 累积储备
`j,Yb]~s79 accumulation of surplus income 累积收益盈余
x3 q]I 8q acquired assets 既得资产
^@3sT, M,S acquisition 收购；购置；取得
sz: g,}~h acquisition cost 购置成本
:Av#j@ # acquisition expenses 购置费用
[@J/eWB acquisition of 100% interest 收购全部股权
X-6de>= acquisition of control 取得控制权
$c 0h. t acquisition of fixed assets 购置固定资产
e+~\+:[? acquisition of shell “买壳”
,]46I.] acquisition price 收购价
4]?<hH 9 act of God 天灾
a%kQl^I 4 acting partner 执事合伙人
gp>3I!bo[K active market 买卖活跃的市场；交投畅旺的市场；旺市
g)#W>.Asd active partner 积极参与的合伙人
(7*%K&x active trading 交投活跃
, w {e actual circulation 实际流通
>, F bX8Zz actual cost 实际成本
oB}BU`-l actual expenditure 实际开支；实际支出
A#.edVj.g4 actual income 实际入息；实际收入；实际收益
,K)_OVB actual market 现货市场
w_.F'
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mq@6Q\Z+ actual profit 实际利润
ii T"5`KY actual quotation 实盘；实际价位；实际报价
9oY gl1}d actual year basis 按实际年度计算
* @ 3Ag( actuals 实货
K#6P}tf actuarial investigation 精算调查
&J[:awQX actuarial principle 精算原则
63\/ *
NNB actuarial report 精算师报告
7 HIeJ Actuarial Society of Hong Kong 香港精算学会
vB.E3 r= actuarial valuation 精算师估值
^2Fei.?T. actuary 精算师
CyS$|E ad referendum agreement 暂定协议；有待覆核的协定
tSc Pa,( ad valorem duty 从价税；按值征税
0z1ifg& ad valorem duty system 从价税制
0 ?s|i : ad valorem fee 从价费
%j.0G`x9 + ad valorem tariff 从价关税
t{ xf:~B additional allowance 额外免税额
z k$FkbX additional amount for unexpired risk 未过期风险的额外款额
I'A_x$ib6 additional assessable profit 补加应评税利润
K"|l@Q[ additional assessment 补加评税
A)bWcB}U additional commitment 额外承担
Y<N5#
);f additional commitment vote 额外承担拨款
01 wX `"I additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
aI P additional dependent parent allowance 供养父母额外免税额
EMY/~bQW additional provision 额外拨款
idLWe9gC additional stamp duty 附加印花税
C 3^JAP additional tax 补加税罚款；补加税款
-`'I{g&A Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
8I lunJ adjudged bankrupt 被裁定破产
Gr*r=s adjudicated bankrupt 裁定破产人
6wBx;y
| adjudication fee 裁定费；评定印花税额手续费；评估契据费
BmbyH{4 adjudication of bankruptcy 裁定破产；宣告破产
cqQ#p2<% adjudication of insolvency 裁定无力偿还债务
o_Xflz C adjusted actual 经调整的实数；调整后的实数
g%sluT[# adjusted current assets 经调整的流动资产；调整后的流动资产
C'9Cr}cZ. adjusted figure 经调整的数字；调整后的数额
arIf'CG6 adjusted liabilities 经调整的负债；调整后的负债
Ka PAa :Q adjusted loss 经调整的亏损；调整后的亏损
6HT ;#Znn 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
.YhA@8nc~l adjusted profit 经调整的利润；调整后的利润
CDsSr Khx adjusted surplus 经调整的盈余额；调整后的盈余额
J l( &!?j adjusted value 经调整的价值；调整后的价值
LInz<bc<( adjustment 调整；修订；理算〔保险〕
\hTm)-FP adjustment centre 调剂中心
&5\i M^ adjustment lag 调整过程的时间差距；调整时差
dG@%jD) adjustment mechanism 调整机制
%RTBV9LIXr adjustment of loss 亏损调整
Lt u'W22 adjustment process 调整过程；调整程序
?9!6%]2D adjustment range 调整幅度
CyJEY- administered exchange rate 受管制汇率
95Zy P! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ni.cTOSx administration expenses 行政费用
9]k @Q_ administration fee 手续费；行政费
h }[-'>{ administration in bankruptcy 破产管理
e%svrJ2 administration order 遗产管理令
\nXtH}9ZF administrator 管理人；遗产管理人
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59_dE administrator of the estate 遗产管理人
SW H2 admission of debt 债项承认书
j_K4;k#r admission of proof 接纳债权证明
@Xt *Snd advance 放贷款项；垫付款项；预支款项；预付款项
PC~Y8,A|.t advance account 暂支帐目；预付款帐户
bGN: =Y' advance compensation 预付补偿金
^X=ar TE advance from shareholder 股东垫款
&*##bA"!B advance pending reimbursement 预支以待日后付还
NSxoF3 advanced economy 先进经济体系
PRx8I
. advancement 预付；预付财产
,vr? 2k advances warrant 垫款令
HJ9Kz^TnC advancing 贷出
RiDJ> 6S adverse balance 逆差
.CL[_;} adverse exchange 逆汇
Q A<
Rhv, advertisement addressed to shareholders 在报章刊登的致股东通告
h{CL{ >d advice for collection 托收通知书
APvDP? advice of drawing 提款通知书；汇票通知书
W< bGDh advice of payment 付款通知
U_M$#i{_ Advisory Committee [Securities and Futures Commission]
'}9x\3E 谘询委员会〔证券及期货事务监察委员会〕
@3) (Bp Fe Advisory Committee on Diversification 经济多元化谘询委员会
dzA RI` affidavit 誓章；遗产申报誓章
J1,9 kCO affidavit of no receipt 述明无收款的誓章
p,
h9D_ affiliate 联号；联营公司；附属公司
/ kE6@ affiliated company 附属公司；联号；联营公司
%aHB"vi6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*{YlN}vA affordability 负担能力
T/b6f;t-s African Development Bank [AfDB] 非洲开发银行
6"wlg!k8 after-acquired property 事后取得的财产
y`VyQ WW after-hours dealing 市后交易
IoxgjUa after-tax profit 税后盈利；税后利润；税后溢利
d?ex, f. agency agreement 代理协议
@:j}Jmg agency expenses 代理机构的开支
R_ B7EP agency fee 代理费
B}n,b#,* Agency Law 《代理法》
|9u OUE agent 代理人；承销人
J*r *X. agent of company 公司代理人
-f3p U:G8 agent's fee 代理人费；经纪费
?iw!OoZ` aggregate 总计；总数；总体数字
o
m^0}$V aggregate amount 总款额；总额
A#K14Ayr aggregate assets and liabilities 总体资产与负债
\9 cbI3rGz aggregate at constant price 按固定价格计算的总体数字
ERUz3mjA/ aggregate demand 总需求
]_Vx {oT7 aggregate gross position 总持仓量
~Y `ldL aggregate limit 总限额
.7Dtm<K# aggregate of salaries tax 合计薪俸税
lsJSYJG& aggregate performance 总体表现；总体业绩
o jafy} aggregate supply 总体供应
@D .}\( aggregate surplus 总盈余
lAS#874dE aggregate total 整体总额
2POXj!N aggregate value 总值；合计价值
2 V"B:X \ aggregated basis 合计基准
v:f}XK< aggregated net chargeable income 合计应课税入息实额
+O" !qAiK aggregation 合并计算；合计；总和
4-? C> aggregation of incomes of husband and wife 夫妇入息合并计算
.~)q};Z aggregation of property 财产的总和
Cl5uS%g agio 差价；贴水
<-> { 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》
o15-ZzE- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
KxI&G%z 《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》
:Wjpzg PuN Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
viW!,QQ(S 《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》
({
8-* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Ar%%}Gx / 《香港政府和大韩民国政府关于相互促进和保护投资协定》
f~t:L, \, agreement for a settlement 授产协议
NvD7Krqwa agreement for assignment 转让协议
Qk0R a_ agreement for sale 售卖协议；买卖协议
D|lzGt agreement for sale and purchase 买卖协议
HD@$t)mn agreement for the payment of interest 支付利息协议
tGD6AI1"I agreement for the repayment of money 还款协议
i{Uc6 R6 agreement of reinsurance 再保险协议
g%ndvdb m Agricultural Bank of China 中国农业银行
yd^ {tQi air passenger departure tax 飞机乘客离境税
+ @A Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
v6[!o<@"a airport tax 机场税
c%^7!FSg alcohol duty 酒精税
7G:s2432 alienation 让与；让渡；转让
AhCW'. alimony 生活费；赡养费
)s)I2 Z+ All Ordinaries Index [AOI] 所有普通股指数
4qphA9i1 all risks 全险；综合险
h(<,fg1 All Sales Record for Stock Market 《股票市场成交报告》
3YeG$^y" Allied Capital Resources Limited 新联财务有限公司
P!$Zx)T all-items index [Consumer Price Index] 总指数〔消费物价指数〕
k o5 @qNq allocation letter 拨款信件
#Z}Rf k(~ allocation of fund 分配款项；预留款项
Bz_^~b7 allocation of profit 利润分配；溢利分配
gD0eFTN allocation warrant 拨款令
XpIklL 7 allotment 分配；配股
Km%]1X7T6 allotment notice 股份配售通知；配股通知
P!~MZ+7#& allotment of shares 股份分配
GSY( allowable 可获宽免；免税的
P]<4R:yb allowable business loss 可扣除的营业亏损
<m!h&_eg allowable expenses 可扣税的支出
tf =6\p allowance 免税额；津贴；备抵；准备金
T!-\@PB ! allowance for debts 债项的免税额
y>R=`A1b allowance for depreciation by wear and tear 耗损折旧免税额
4qN{n#{+] allowance for funeral expenses 殡殓费的免税额
hv)x=e< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
00<cYy allowance for repairs and outgoings 修葺及支出方面的免税额
HpR]q05d allowance to debtor 给债务人的津贴
wGU*:k7p alteration of capital 资本更改
Hj'x Atx5 alternate trustee 候补受托人
xqXo0
amalgamation 合并
\K_ET> ! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
z(o,m3@v ambit of charges 征税范围；收费范围
AG3>V+k{Lv amended valuation 经修订的估值
9TU88] American Commodities Exchange 美国商品交易所
Gn22<C/ American Express Bank Limited 美国运通银行
E_gD:PPU5 American Stock Exchange 美国证券交易所
"HX<,l8f% amortization 摊销
Qf58ig-vCY amount due from banks 存放银行同业的款项
2{M^,=^ > amount due from banks abroad 存放海外银行同业的款项
V GL aN%| amount due from holding companies 控股公司欠款
@M<|:Z %.@ amount due from local banks 存放本港银行同业的款项
c4!^nk] amount due to banks 银行同业的存款
68bQ;Dv amount due to banks abroad 海外银行同业的存款
TSA,WP\ amount due to holding companies 控股公司存款
=31"fS@ amount due to local banks 本港银行同业的存款
{ .n"Z amount due to outport banks 外埠银行同业的存款
V
@r I`~$ amount for note issue 发行纸币的款额
%`k6w3qI amount of bond 担保契据的款额
[l:x'_y amount of consideration 代价款额
VJ84?b{c
W amount of contribution 供款数额
pb^i^tA+A amount of indebtedness 负债款额
~aw.(A?MI amount of principal of the loan 贷款本金额
Dw|}9;5:A amount of rates chargeable 应征差饷数额
ioa U*% amount of share capital 股本额
OHv[#xGuV? amount of sums assured 承保款额
BK*x] zG$ amount of variation 变动幅度
|o,YCzy|5 amount of vote 拨款数额
SD#]$v amount payable 应付款额
K*\' .~[6 amount receivable 应收款额
90 9? _ v Amsterdam Stock Exchange 阿姆斯特丹证券交易所
d; [ C6d analysis 分析
?8HHA: GP ancillary risk 附属风险
"-y-iJ annual account 周年帐目；周年帐目报表；年度决算；年结
/TE _W@?^ annual accounting date 年结日期
U T>s 5C annual allowance 每年免税额；年积金；年度津贴；年津
T _M!<J annual balance 年度余额
+_s #2 annual disposable income 每年可动用收入
.R`5 Qds*l annual estimates 周年预算
)js)2L~ annual fee 年费
2`.cK 3 annual general meeting 周年大会
hS_6 annual growth rate 年增率；每年增长率
?=>+LqP annual long-term supplement 长期个案每年补助金
P<oehw'> annual pensionable emolument 可供计算退休金的年薪
S (QpM.9* annual report 年报
}p=Jm)y Annual Report on the Consumer Price Index 《消费物价指数年报》
,?PTcQF annual return 周年报表；周年申报表；每年报税表格
%el" BSB Annual Return Rules 《周年报表规则》
M]<?k]_p annual review of consumer prices 每年消费物价回顾
U2$d%8G annual roll-forward basis 逐年延展方式
|\w=u6jX annual salary 年薪
85lCj-cs annual statement 年度报表；年度决算表
M=.:,wRm 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
QpZ:gM_ annuitant 年金受益人
!P ~_Dl2d annuity 年金
t zZ63@cm annuity contract 年金合约
PiY Y6i0 annuity on human life 人寿年金
6\L0mcXR!
antecedent debt 先前的债项
z25lZI" X` ante-dated cheque 倒填日期支票
ot @|!V anticipated expenditure 预期开支
4B=2>k anticipated net profit 预期纯利
CPgC jtY anticipated revenue 预期收入
Yaj0;Lo[wt anti-inflation measure 反通货膨胀措施
INUG*JC6 anti-inflationary stance 反通货膨胀立场
e }mD]O} apparent deficit 表面赤字
K )[]fm apparent financial solvency 表面偿债能力
h"`ucC8X apparent partner 表面合伙人
|}2 3>l7 application for personal assessment 个人入息课税申请书
$`APHjijN application of fund 资金应用
d#6`&MR application to release as liquidator and to destruct the books of accounts and documents
a5 *2h{i 申请免除清盘人职务及毁灭帐簿与文件
ttXXy3G# appointed actuary 委任精算师
yPM3a7-Bm appointed auditor 委任核数师；委任审计师
]FD'5p{ appointed trustee 委任的受托人
t'9*R7 = appointer 委任人
u?>B)PW apportioned pro rata 按比例分摊
N03G> fZ apportionment 分配；分摊
R,)}>X|< Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Xm+8 apportionment formula 分摊方程式
'iy*^A `Y apportionment of estate duty 遗产税的分摊
0$_oT;{8 appraisal 估价；评估
YiYV>gaf"H appreciable growth 可观增长
Q=BZ N]g2 appreciable impact 显着影响
5?p2%KQ appreciable increase 可观增长
Zkx[[gzL appreciation 增值；升值
9Kg21- ? appreciation against other currencies 相对其他货币升值
YRv&1!VLE appreciation of the exchange value of Hong Kong dollar 港元汇值上升
HN_d{ 3 appreciation tax 增值税
"nm FzN appropriation 拨款；拨用；拨付
d\ % WgH appropriation account 拨款帐目
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(R Appropriation Bill 拨款法案
6)z?f4, appropriation-in-aid system 补助拨款办法
ay1YOfa* approved assets 核准资产
{)DHH:n approved basket stock 认可一篮子证券
6Z#\CixG approved budget 核准预算
~CtL9m3tO approved charitable donation 认可慈善捐款
<$6QDfa# approved charitable institution 认可慈善机构
MWI4Y@1b S approved currency 核准货币；认可货币
PpV'F[|,r approved estimates 核准预算
sBu=e7 approved estimates of expenditure 核准开支预算
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G#M approved overseas insurer 核准海外保险人
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ii%+jdi. approved pooled investment fund 核准汇集投资基金
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DKfE.p) approved provision 核准拨款
DvPlV q~ approved redeemable share 核准可赎回股份
h8 'v d3 approved regional stock 认可地区性证券
YWMGB#= approved retirement scheme 认可退休金计划
| _}2f approved subordinated loan 核准附属贷款
Bt1p'g(V| arbitrage 套戥；套汇；套利
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~" arbitrageur 套戥者；套汇者
/ y A7%2 arbitrary amount 临时款项
! E,A7s arrangement 措施；安排；协定
KQ `qpX^d arrears 欠款
Kk(9O06j arrears of pay 欠付薪酬
R-NS,i={ arrears of revenue 逾期未收税款；逾期未收的帐项
M( RZ /x articles of association 组织章程；组织细则；组织章程细则
/D5` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
;=geHiQHA ascertainment of profit 确定利润
I+Jm>XN "Asia Clear" “亚洲结算系统”
L,SGT8lL Asia Commercial Bank Ltd. 亚洲商业银行有限公司
d cL A1sN, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Z-8Yd6 4 Asian Development Fund [ADF] 亚洲发展基金
Yhb Z'SJ Asian dollar bond 亚洲美元债券
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W ? R Asian dollar market 亚洲美元市场
v.Q(v\KV5 Asian dollar rate 亚洲美元利率
ZeUvy IG Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
on0]vEE 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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:B~W: asked price 沽盘；喊价；索价；卖方报价
{n/uh0>f* assessable income 应评税入息
; l&4V assessable loss 应评税亏损
XQ%? assessable profit 应评税利润
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jx.[#6e assessed profit 估定利润
MS>t_C( assessed value 经评估价值
rSxxH]- assessment 评税；评定；估价；评税单
Q?8R[i assessment number 评税编号；估价编号
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"i l}8` assessment of additional tax 补加税评税
@o#!EfZyE assessment of performance 业绩评估；实绩评价
S{FROC~1R Assessor 评税主任
QYa(N[~a asset price bubbles 资产价格泡沫
t | 9 GS| asset-backed securities 具资产保证的证券
!lx TX assets accretion 资产增值
( Fynok assets and liabilities 资产与负债
QU%I43 assets betterment statement 资产递增表；资产改进表
YX=2jI assets lending 实物放款；有抵押贷款
BBH0OiV= assets of the company passing on the death 死者去世时转移的公司资产
`Ja?fI'H- assets pledged as security for liabilities 用作负债抵押的资产
!>BZ6gn5 assets portfolio 资产投资组合
v^)bhIPe; assets price 资产价格
=8r 0 (c assets quality 资产质素
%ObLWH' assets realization 资产变现
AS E91T~ assets refinancing arrangement 资产再集资安排
>ELlnE8 assets securitization 资产证券化
}"|"Q7H assets situated outside Hong Kong 在香港以外地方的资产
6'kS_Zu{< assets stripping 削减资产；拆卖资产
c 1$ngH0 assets value 资产值
u5 { JQO assignee 承让人
89n:)|rWq assignment 转让；转让书；转让契
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assignment of interest 权益转让
4|mD*o assignment of letters patent and trade mark 专利证书及商标转让
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tu8 assignment of property 物业转让；物业转让书
d0aC Y assignment right 转让权
: p{+G assignor 转让人
@g2 cC associate 有联系的人；有关连人士；相联者；合伙人；联系人
%9k!A]KD Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
XYS'.6k( associate member 附属会员
aFe `_cnG associated body corporate 相联法人团体
{K4+6p associated company 相联公司；联属公司
JYrY[',u associated corporation 相联法团
2<`.#zIds Association of Chartered Certified Accountants [ACCA] [United Kingdom]
fV v.@ HL{ 公认会计师公会〔英国〕
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ZA Jp% Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
masT>vM association of underwriters 承保人组织
k% sO 0 assumption of control 接管
is1' s[ assurance 担保；保险；转易；转易书
y" 6 y! assurance of interest 权益的转易
}j 2Y5 at 19XX price 按一九ＸＸ年价格计算
rC.eyq,105 at a discount 按赔价计算；按贴水价格计算；打折扣
<V7>?U l at a premium 按溢价计算；按升水价格计算
{NPuu?& at call 通知付款；按通知
Xg=x7\V at constant market price 按固定市价计算
GK9/D|h4 at constant price 按固定价格计算
%]gn?`O at cost 按成本计算
Rw6; Z at current market price 按当时市价计算；按现时市价计算
s:2|c]wQ#R at current price 按当时价格计算；按现时价格计算
~6pr0uyO` at factor cost 按要素成本计算；按生产要素成本计算
yC3yij<oR at money-of-the-day price 按付款当日价格计算
2:BF[c ` at or better 按指定或较佳价位〔买卖指令〕
9Ro6 fjjE at par 按面值计算；平价
-29gL_dk. at sight 见票即付
2u"7T_"2D at the close 按收市盘
=/u% c! at the opening 按开市盘
pG34Qw attestation 见证；见证条款
V7Z4T6j4 at-the-money option 平价期权
rQOWLg!" attorney 受权人；受托代表人
t~e< z81p attornment 新拥有人承认书
~ _9n .C attributable profit 可归属利润
b{d4xU8' attributable share value 可归属股份价值
n:0}utU4 Auckland Stock Exchange 奥克兰证券交易所
< -uc."6\ auction 拍卖
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=7/dY3I auctioneer 拍卖商
2+cNo9f audit 审计；核数
ik"sq}u_]E Audit Commission 审计署
`C_jP|[e Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
B nCKSg7V 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〕
ed!:/+3 e/ audit review 帐目审查
zF@o2< cD@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<W`#gn 0b6 audited account 审计帐目；经审计的帐目
?9 HhG?_x audited annual account 经审计的周年帐目
RP 2_l$ audited balance sheet 经审计的资产负债表
WpS 1a440 auditor 核数师；核数主任；审计师
^A][)* SZ auditor's certificate 核数师证明书；审计师证明书
Y XU|h auditor's report 核数师报告；审计师报告
$B#6tk~u Aussie bond 澳元债券
B d^"=+c4 austerity budget 紧缩预算
\.f}W_OF Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
G/d4f?RU Australia All Ordinaries Index 澳洲所有普通股票指数
Q| ,B*b Australian Dollar [AUD] 澳元
K*IxUz ( Australian Options Market 澳大利亚期权市场
}m/R ZP~= Australian Securities Commission 澳洲证券事务监察委员会
2>]a) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
T/c<23i Australian Stock Exchange 澳大利亚证券交易所
!Oj)B1gc6& Austrian Schilling [ATS] 奥地利先令
F$Ca ;cP" authentication 认证；鉴证
c{>uqP TY authority to purchase 委托购买证；委购书
/w8"=6Vv~ authorization 认可；核准；授权；授权书
"c(Sysl.L authorization by direction 指示授权
Uz608u authorization by instruction 指令授权
WKr X,GF authorization by warrant 令状授权
SVa6V}"Iv authorization of unit trust 单位信托的认可
FZ|CqD"# authorized agent 指定代理人
!@I}mQ ~ authorized capital 法定资本
Uu"0rUzt authorized clerk 出市员
M wab!Ya authorized dealer 认可交易商
R//$r%a authorized financial institution 认可财务机构
PSRzrv$l authorized fund 认可基金
vLa#Y(" authorized fund house 获授权的基金公司；认可基金公司
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6Pj, authorized institution 认可机构
=39 ?:VoD authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
0Rz(|jl bS authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
j'HkBW:L authorized insurer 获授权保险人；获认可承保人
2 $ !D* < authorized investment 特准投资项目
n;8 '`s authorized person 获授权人
K9[ e> authorized representative 获授权代表
wQ+dJ3b$ authorized share capital 法定股本
b?Pj< tA automated quotation system 自动报价系统
-h-oMqgu( Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
sVoW =4V8 自动交易系统〔香港期货交易所有限公司〕
:Pq., s automatic adjustment mechanism 自动调整机制
659v\51 * automatic adjustment system 自动调整系统
8L5!T6+D& Automatic Clearing House 自动票据交换所
3ta$L" a automatic exchange rates accumulation system 自动化汇率累集系统
?X9]HlH Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Cs@ +r automatic teller machine [ATM] 自动柜员机
6al=Cwf autopay 自动转帐
>Z Ke available assets 可用资产
S'U@X available fiscal reserve 现存财政储备
\OC6M ` / available profit 可用利润
p O~c<d}b Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
.> Z,uT^A average 平均；平均数；海损
F?u^" }%Fc average basic salary 平均基本薪金
y^Vw`-e average consumer expenditure 平均消费开支；一般消费开支
Nt:8og k/ average cost 平均成本
kax\h average cost of land production 增辟土地平均成本
Jqr)V2Y average daily turnover 平均每日成交额
_M,l Q~ average daily wage rate 平均每日工资率
~%ozgzr^ average expenditure pattern 平均开支模式
U>S `k6 average growth rate 平均增长率
"R9Yb,tIN average net fixed assets 固定资产平均净值
Qn:kz* : average of relatives 相对价格平均数
P zZZ>7_6S average price 平均价格
XM|%^ry average propensity to consume 平均消费倾向；一般消费倾向
i3mA fDF average propensity to save 平均储蓄倾向；一般储蓄倾向
2UP,Tgn.. average rate 平均率
7S$&S; average revenue 平均收入；平均收益
PT9v*3Bq~ average stock 平均库存；平均存货
|%D%0TR&Q average yearly rent 平均年租
Zg:gY"^ avoidance of double taxation 避免双重课税
!EF(*~r!9L avoidance of tax 避税
