A:
yyxGVfr A share Ａ股；甲类股份
=UA- &x@ abatement of tax 减税；减扣免税额
{'G@- +K ABN AMRO Bank N.V. 荷兰银行
Hk8:7"4Q above-the-line expenditure 线上项目支出；经常预算支出
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above-the-line receipt 线上项目收入；经常预算收入
:6PWU$z$7 ABSA Asia Limited 南非联合亚洲有限公司
g "]%5Ow1 absolute change 绝对数值变更
N8 }R<3/ absolute expenditure 实际开支
?qYw9XQYL absolute guideline figure 绝对准则数字
3WS`,} absolute interest 绝对权益
j#y_# absolute order of discharge 绝对破产解除令
' ^gF absolute profit margin 绝对利润幅度
t`+x5*g W absolute value 实值；绝对值
~}w(YQy=y absolutely vested interest 绝对既得权益
)r uC_) absorbed cost 已吸收成本；已分摊成本
8e)k5[\m absorption 吸收；分摊；合并
b,/fz6
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WaF<qhu* ACB Finance Limited 亚洲商业财务有限公司
c`mJrS: acceptable form of reciprocity 合理的互惠条件
<M=U @ acceptable rate 适当利率；适当汇率
,XCC#F(d1 acceptance agreement 承兑协议
DzO0V"+H}k acceptance for honour 参加承兑
IPa08/ acceptor 承兑人；接受人；受票人
Ki}PO`s acceptor for honour 参加承兑人
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/&aC#'B accident insurance 意外保险
"R+
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:1eI "])( accident insurance scheme 意外保险计划
`rW{zQYM accident year basis 意外年度基准
]ms#*IZ accommodation 通融；贷款
*aS|4M- accommodation bill 通融票据；空头票据
>>Hsx2M accommodation party 汇票代发人
4?g~GI3 account balance 帐户余额；帐户结余
*fW&- ic account book 帐簿
S2 0x account collected in advance 预收款项
)-|A| 1Uo account current book 往来帐簿
TbU\qcm]] account of after-acquired property 事后取得的财产报告
uDK`;o'F account of defaulter 拖欠帐目
xT{qeHeZ9, account payable 应付帐款
!tv3.:eT account payee only [A/C payee only] 只可转帐；存入收款人帐户
UF=5k~7<b account receivable 应收帐款
+|r;t account receivable report 应收帐款报表
D; H</5#Q account statement 结单；帐单；会计财务报表
[nn/a?Z4 S account title 帐户名称；会计科目
SG
|!wH^ accountant's report 会计师报告
zA9N<0[]o Accountant's Report Rules 会计师报告规则
gWqmK/.U.0 accounting and auditing procedure 会计与审计程序；会计与核数程序
|OF<=G GO+ Accounting Arrangements 《会计安排》
gl:vJD accounting basis 会计基础
~ YO') accounting by Official Receiver 破产管理署署长呈交的帐目
>k* QkIyq Accounting Circular 《会计通告》
NS-u,5Jt accounting class 会计类别
tz
j]c accounting date 记帐日期；会计结算日期
djqSW9 accounting for money 款项核算
1%^U=[#2` Accounting Officer 会计主任
9 }|Bs=q accounting period 会计报告期；会计期
= r3Yt9 accounting policy 会计政策；会计方针
5|NM]8^^0[ accounting practice 会计惯例
^=b J
_' accounting principle 会计准则
1Ls@| accounting record 会计记录
+VDwDJ)lG accounting report 会计报告
JxiLjvI q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
c~ l $_A Accounting Society of China 中国会计学会
b.47KJz t accounting statement 会计报表
#l2wF>0 accounting system 会计制度；会计系统
\r^=W= accounting transaction 会计事项；帐务交易
UY*Hc accounting treatment 会计处理
G~a;q+7v'$ accounting year 会计年度
n0 _:!]k^ accretion 增值；添加
ml.l( 6A accrual 应计项目；应累算数目
s!nFc{ accrual basis 应计制；权责发生制
VvSD &r^qI accrual basis accounting 应计制会计；权责发生制会计
6S])IA&VJ accrue 应累算；应计
M
ioS accrued benefit 应累算利益
g~h`wv ' accrued charges 应计费用
knh^q;q* accrued cumulative preference share dividend 应累算的累积优先股股息
>wej1#\3 accrued expenses 应累算费用
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pgXo\ accrued interest payable 应付利息；应计未付利息
@7 &rDZ accrued interest receivable 应收利息；应计未收利息
DG O_fR5L accrued right 累算权益
zu(/ c accruing profit 应累算的利润
z[0L?~$ accumulated fiscal reserve 累积财政储备
eqD%Qd x accumulated profit 累积利润；滚存溢利
!ceuljd] accumulated reserve 累积储备
!O@qqg(> accumulation of surplus income 累积收益盈余
yrR<F5xge acquired assets 既得资产
\! Os!s acquisition 收购；购置；取得
=y,_FFoS acquisition cost 购置成本
7`6n]4e acquisition expenses 购置费用
^T Vica acquisition of 100% interest 收购全部股权
. Mh Z=sn acquisition of control 取得控制权
@Rig@ acquisition of fixed assets 购置固定资产
.Z xSJ"Rk acquisition of shell “买壳”
D}HW7Hnu^ acquisition price 收购价
yf*MG&} act of God 天灾
Y gQ_P4B; acting partner 执事合伙人
S gAY/# active market 买卖活跃的市场；交投畅旺的市场；旺市
/(BQzCP9O; active partner 积极参与的合伙人
bnWIB+%_ active trading 交投活跃
=4 \|'V1 5 actual circulation 实际流通
szF[LRb actual cost 实际成本
t&mw@bj actual expenditure 实际开支；实际支出
9j49#wG0"B actual income 实际入息；实际收入；实际收益
MkC25 actual market 现货市场
6JmS9ho actual price 现货价；实际价格
BEg%u)"([ actual profit 实际利润
/_ xwHiA actual quotation 实盘；实际价位；实际报价
28d : actual year basis 按实际年度计算
D4}WJMQ7s actuals 实货
:)g=AhBF actuarial investigation 精算调查
6f? 5/hq actuarial principle 精算原则
,'= Y actuarial report 精算师报告
N12K*P[! Actuarial Society of Hong Kong 香港精算学会
Axk
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ul( 1)q^ actuary 精算师
9TO ad referendum agreement 暂定协议；有待覆核的协定
"6Nma)8 ad valorem duty 从价税；按值征税
UN`-;! ad valorem duty system 从价税制
8{6KWqG\ ad valorem fee 从价费
@0A0\2 ad valorem tariff 从价关税
$T^O3 8$ additional allowance 额外免税额
}z,4IHNn additional amount for unexpired risk 未过期风险的额外款额
wDem
}uO additional assessable profit 补加应评税利润
-F4CHpua additional assessment 补加评税
qp"gD-,-o additional commitment 额外承担
2"'0OQN0\ additional commitment vote 额外承担拨款
M98dQ%4I additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[]1VD# additional dependent parent allowance 供养父母额外免税额
hD l& K E additional provision 额外拨款
yT-m9$^v additional stamp duty 附加印花税
xRv1zHZ additional tax 补加税罚款；补加税款
G( nT.\ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/6gqpzum4 adjudged bankrupt 被裁定破产
H[*.Jd adjudicated bankrupt 裁定破产人
HOsq _)K adjudication fee 裁定费；评定印花税额手续费；评估契据费
udqGa)&0 adjudication of bankruptcy 裁定破产；宣告破产
X3!btxa% t adjudication of insolvency 裁定无力偿还债务
5A7!Xd adjusted actual 经调整的实数；调整后的实数
%ia/i : adjusted current assets 经调整的流动资产；调整后的流动资产
>LgV[D#=&o adjusted figure 经调整的数字；调整后的数额
:?@d\c ' adjusted liabilities 经调整的负债；调整后的负债
$* b>c: adjusted loss 经调整的亏损；调整后的亏损
OB6I8n XW adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
[9z<*@$- adjusted profit 经调整的利润；调整后的利润
_Y|k \|' adjusted surplus 经调整的盈余额；调整后的盈余额
kkyn>Wxv adjusted value 经调整的价值；调整后的价值
vo!:uvy;2 adjustment 调整；修订；理算〔保险〕
lh7{2WQ adjustment centre 调剂中心
cP$b>3O adjustment lag 调整过程的时间差距；调整时差
yIXM}i: adjustment mechanism 调整机制
Z:,HB]&;9 adjustment of loss 亏损调整
} -V .upl adjustment process 调整过程；调整程序
cw/g1,p adjustment range 调整幅度
UG
Fx administered exchange rate 受管制汇率
fk*JoR.o Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
OrPIvP<w@ administration expenses 行政费用
s]5wzbF O administration fee 手续费；行政费
@D9c administration in bankruptcy 破产管理
MZn7gT0 administration order 遗产管理令
qk ~QcVg administrator 管理人；遗产管理人
&I:X[=;g administrator of the estate 遗产管理人
MO9}It g admission of debt 债项承认书
9C|T/+R admission of proof 接纳债权证明
_UjAct]6
advance 放贷款项；垫付款项；预支款项；预付款项
H#m)`=nZSZ advance account 暂支帐目；预付款帐户
v FL3eu# advance compensation 预付补偿金
}!Qo
wG advance from shareholder 股东垫款
Lt@4F advance pending reimbursement 预支以待日后付还
9{70l 539 advanced economy 先进经济体系
3hO` GM advancement 预付；预付财产
@`wBe#+\ advances warrant 垫款令
'3[Ecy# advancing 贷出
S'Yg!KwX adverse balance 逆差
wCMsaW adverse exchange 逆汇
z;#}u C advertisement addressed to shareholders 在报章刊登的致股东通告
V,|l&- advice for collection 托收通知书
D<L ]' advice of drawing 提款通知书；汇票通知书
7 g advice of payment 付款通知
p|(910OEQ Advisory Committee [Securities and Futures Commission]
*vJ1~SRV 谘询委员会〔证券及期货事务监察委员会〕
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"U(' Advisory Committee on Diversification 经济多元化谘询委员会
Ad@))o2 affidavit 誓章；遗产申报誓章
&r~~1BnpHm affidavit of no receipt 述明无收款的誓章
6}C4 SZ affiliate 联号；联营公司；附属公司
^w8H=UkP!+ affiliated company 附属公司；联号；联营公司
Mr2dhSQ ! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9VV affordability 负担能力
DXSZ#^,S[W African Development Bank [AfDB] 非洲开发银行
7Ar4:iNvX after-acquired property 事后取得的财产
[ueT ]% after-hours dealing 市后交易
87~. |nu after-tax profit 税后盈利；税后利润；税后溢利
b[GZ sXD- agency agreement 代理协议
*3S,XMS{O agency expenses 代理机构的开支
7<IrN\@U agency fee 代理费
IJS9%m# Agency Law 《代理法》
S;+bQ. agent 代理人；承销人
%3fHitCikc agent of company 公司代理人
9m!4 U2N,s agent's fee 代理人费；经纪费
~;UK/OZ aggregate 总计；总数；总体数字
Bq79Ev
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hS*3yCE"8 aggregate assets and liabilities 总体资产与负债
o6xl,T% aggregate at constant price 按固定价格计算的总体数字
DI!NP ; E aggregate demand 总需求
Va(R*38k aggregate gross position 总持仓量
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pA(@gisg aggregate of salaries tax 合计薪俸税
;]Y.2 J aggregate performance 总体表现；总体业绩
Fd5{ pM3 aggregate supply 总体供应
;o%r{:lng aggregate surplus 总盈余
LNXhzW aggregate total 整体总额
!fzqpl\ze aggregate value 总值；合计价值
egx(N
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aggregated basis 合计基准
ll[U-v{ aggregated net chargeable income 合计应课税入息实额
0@*rp7 aggregation 合并计算；合计；总和
5y}}?6n+ aggregation of incomes of husband and wife 夫妇入息合并计算
w^G<]S {l aggregation of property 财产的总和
GG(rp]rgl agio 差价；贴水
C<qJnB:B 9 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》
#jA|04w Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:'1 eP q 《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》
^YenS6`F Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
`+1*)bYxU 《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》
iknB c-TLD Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ln9MVF'!& 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7S2Bm]fP agreement for a settlement 授产协议
B`"-~4YAf agreement for assignment 转让协议
&IXr *I agreement for sale 售卖协议；买卖协议
PovPO agreement for sale and purchase 买卖协议
p*#SSR9< agreement for the payment of interest 支付利息协议
{Swou>X4 agreement for the repayment of money 还款协议
.s7o$u~l agreement of reinsurance 再保险协议
N+HN~'8r Agricultural Bank of China 中国农业银行
2NIK0% 6 air passenger departure tax 飞机乘客离境税
Lkqu"V Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
78dmXOZ'_h airport tax 机场税
f 7d) alcohol duty 酒精税
<w j2:Z0 alienation 让与；让渡；转让
1swh7 alimony 生活费；赡养费
s67$tlV All Ordinaries Index [AOI] 所有普通股指数
KkJcH U all risks 全险；综合险
*% Vd2jW/ All Sales Record for Stock Market 《股票市场成交报告》
9OF5A<%"u Allied Capital Resources Limited 新联财务有限公司
kW6}57iV all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2}~1poyi> allocation letter 拨款信件
D rHMlk5 allocation of fund 分配款项；预留款项
VI" ,E} allocation of profit 利润分配；溢利分配
>@ h0@ N allocation warrant 拨款令
?P {C=Td2z allotment 分配；配股
|],{kUIXO allotment notice 股份配售通知；配股通知
L!mQP allotment of shares 股份分配
0)k%nIhj allowable 可获宽免；免税的
pOIFO =k allowable business loss 可扣除的营业亏损
?o9l{4~g allowable expenses 可扣税的支出
pfZn<n5p allowance 免税额；津贴；备抵；准备金
m]7Y
)&3 allowance for debts 债项的免税额
'qQ DM_+ allowance for depreciation by wear and tear 耗损折旧免税额
+vDT^|2S F allowance for funeral expenses 殡殓费的免税额
C(e!cOG allowance for inflation 为通货膨胀而预留的款项；通胀准备金
uZd)o
AB allowance for repairs and outgoings 修葺及支出方面的免税额
N 4)& K[ allowance to debtor 给债务人的津贴
W%0 -SR alteration of capital 资本更改
jqb,^T|j;m alternate trustee 候补受托人
W!XFaA$ amalgamation 合并
Ls*.=ARq ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
P63z8 ^y ambit of charges 征税范围；收费范围
]y .,J amended valuation 经修订的估值
n9cWvy&f American Commodities Exchange 美国商品交易所
I?bL4u$\ American Express Bank Limited 美国运通银行
7dV^35 KP American Stock Exchange 美国证券交易所
]y-r
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oJyC{G amount due from banks 存放银行同业的款项
*Vv ;NA/ amount due from banks abroad 存放海外银行同业的款项
L P=!u~? amount due from holding companies 控股公司欠款
/~g M,* amount due from local banks 存放本港银行同业的款项
Br \/7F amount due to banks 银行同业的存款
*J1pxZ^ amount due to banks abroad 海外银行同业的存款
|])%yRAGQ amount due to holding companies 控股公司存款
D!qtb6<. amount due to local banks 本港银行同业的存款
WYEvW<Hv amount due to outport banks 外埠银行同业的存款
//H+S
q66 amount for note issue 发行纸币的款额
47$JN}qI0 amount of bond 担保契据的款额
z-krL: A amount of consideration 代价款额
[h%_` 8z amount of contribution 供款数额
z)Qy Q amount of indebtedness 负债款额
7@+0E 2' amount of principal of the loan 贷款本金额
?G!^ |^S* amount of rates chargeable 应征差饷数额
<KHB/7 amount of share capital 股本额
[r^f5;Z amount of sums assured 承保款额
~aA+L-s| amount of variation 变动幅度
b$rBxe\ amount of vote 拨款数额
eUF PzioW amount payable 应付款额
2R<1 ^ amount receivable 应收款额
Pvbw>k; Amsterdam Stock Exchange 阿姆斯特丹证券交易所
r)U9u 0 analysis 分析
BN#^
/a- ancillary risk 附属风险
r'xa' 6& annual account 周年帐目；周年帐目报表；年度决算；年结
{) Y
&Vr5 annual accounting date 年结日期
EMs $~CL4 annual allowance 每年免税额；年积金；年度津贴；年津
8 hW Q annual balance 年度余额
^9 cqT2:t annual disposable income 每年可动用收入
4fP>;9[F annual estimates 周年预算
IO v4Zx<) annual fee 年费
Z!LzyCVl annual general meeting 周年大会
pjjs'A*y annual growth rate 年增率；每年增长率
wx<5*8zP annual long-term supplement 长期个案每年补助金
&,N Hk9.aq annual pensionable emolument 可供计算退休金的年薪
P d*}0a~ annual report 年报
LNg[fF^: Annual Report on the Consumer Price Index 《消费物价指数年报》
VMHiuBz: annual return 周年报表；周年申报表；每年报税表格
J
)@x:,o Annual Return Rules 《周年报表规则》
0A pvuf1 annual review of consumer prices 每年消费物价回顾
H(?z?2b p annual roll-forward basis 逐年延展方式
'- W
p|A annual salary 年薪
QD\S E annual statement 年度报表；年度决算表
e^Jy -?E Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
ap;*qiNFQ annuitant 年金受益人
EWH'x$ z_q annuity 年金
|6_<4lmTxF annuity contract 年金合约
\% ^<Ll annuity on human life 人寿年金
;9u6]%hQTX antecedent debt 先前的债项
OP:;?Fs9` ante-dated cheque 倒填日期支票
r}*2~;:pW anticipated expenditure 预期开支
d*q _ DV anticipated net profit 预期纯利
y6:=2(]w<p anticipated revenue 预期收入
nwO;> Qr anti-inflation measure 反通货膨胀措施
9J2% 9,^ anti-inflationary stance 反通货膨胀立场
.>CqZN,^ apparent deficit 表面赤字
T( ponLh apparent financial solvency 表面偿债能力
d&R/f Im apparent partner 表面合伙人
QKCk. 0Xe application for personal assessment 个人入息课税申请书
1iF
|t5>e application of fund 资金应用
o Q{gh$6* application to release as liquidator and to destruct the books of accounts and documents
ijyj}gpWha 申请免除清盘人职务及毁灭帐簿与文件
p?Yovckm appointed actuary 委任精算师
d/R:-{J)c appointed auditor 委任核数师；委任审计师
mYa0_P%^ appointed trustee 委任的受托人
eZP"M 6 appointer 委任人
3ck;~Nc j< apportioned pro rata 按比例分摊
yVh]hL#4+w apportionment 分配；分摊
,YH^jc Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
sVh!5fby& apportionment formula 分摊方程式
`$MO.K{ apportionment of estate duty 遗产税的分摊
H6'xXS appraisal 估价；评估
1j0yON appreciable growth 可观增长
fa<83<.D appreciable impact 显着影响
S~Nx;sB appreciable increase 可观增长
ShGR !r< appreciation 增值；升值
)G*H l^Z;4 appreciation against other currencies 相对其他货币升值
/ 6L\`\g appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.b noK appreciation tax 增值税
Y\ 9uR!0 appropriation 拨款；拨用；拨付
{u9VHAXC f appropriation account 拨款帐目
j g$%WAEb Appropriation Bill 拨款法案
dVCBpCxI appropriation-in-aid system 补助拨款办法
$:mCyP<y approved assets 核准资产
`<\AnhNW]I approved basket stock 认可一篮子证券
/H!I90 approved budget 核准预算
! daXF&q approved charitable donation 认可慈善捐款
'lIT7MK approved charitable institution 认可慈善机构
hiP^*5h approved currency 核准货币；认可货币
-V4@BKI8 approved estimates 核准预算
(Ptv#LSUX approved estimates of expenditure 核准开支预算
]u2! )vZh' approved overseas insurer 核准海外保险人
JrCm >0g approved overseas trust company 核准海外信托公司
O o=} j approved pooled investment fund 核准汇集投资基金
Z;??j+`Eo approved provident fund scheme 认可公积金计划
k[G? 22t approved provision 核准拨款
m_(+-G approved redeemable share 核准可赎回股份
\>9%=32u. approved regional stock 认可地区性证券
Kw-E%7gh4c approved retirement scheme 认可退休金计划
P8;|>OLZ) approved subordinated loan 核准附属贷款
u-j Gv| ,| arbitrage 套戥；套汇；套利
.
6Bz48* arbitrageur 套戥者；套汇者
P iAA, arbitrary amount 临时款项
Ij{{Z;o3 arrangement 措施；安排；协定
O`|'2x{[O arrears 欠款
&XgB-}^: arrears of pay 欠付薪酬
=@{H7z(p& arrears of revenue 逾期未收税款；逾期未收的帐项
n*bbmG1 articles of association 组织章程；组织细则；组织章程细则
SV8rZWJ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/ r}t ascertainment of profit 确定利润
6 !b9 6bV "Asia Clear" “亚洲结算系统”
Mb?6c y[ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
2r[Q$GPM< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
HOu<,9?>Q Asian Development Fund [ADF] 亚洲发展基金
T #er5WOH Asian dollar bond 亚洲美元债券
yuKfhg7 Asian dollar market 亚洲美元市场
xE4T\%-K Asian dollar rate 亚洲美元利率
oa;[[2c Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
l+YpRx/T\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s u![S T( asked price 沽盘；喊价；索价；卖方报价
dsJ}C|N assessable income 应评税入息
(lEWnf=2h assessable loss 应评税亏损
uX`Jc:1q3 assessable profit 应评税利润
p~=%CG^5 assessable value 应评税值
eMWY[f3 assessed profit 估定利润
m6'YFpf)V assessed value 经评估价值
!|Vjv}UO assessment 评税；评定；估价；评税单
Jq? ai8
assessment number 评税编号；估价编号
Rn-L:o@?
assessment of additional tax 补加税评税
0~n= | 3*P assessment of performance 业绩评估；实绩评价
"o[\Aec: Assessor 评税主任
%2/Wy D$U asset price bubbles 资产价格泡沫
yUNl)E asset-backed securities 具资产保证的证券
n6ud;jN| assets accretion 资产增值
d![EnkyL; assets and liabilities 资产与负债
p &Xb Xg- assets betterment statement 资产递增表；资产改进表
F"a,[i,[W assets lending 实物放款；有抵押贷款
a>" "MC2 assets of the company passing on the death 死者去世时转移的公司资产
Hhfqb"2on assets pledged as security for liabilities 用作负债抵押的资产
/mqEc9sq, assets portfolio 资产投资组合
+J.^JXyp0 assets price 资产价格
8!:4m"Y assets quality 资产质素
ilzR/DJ Ma assets realization 资产变现
KX`MX5?x assets refinancing arrangement 资产再集资安排
L`];i8=I assets securitization 资产证券化
SM0= assets situated outside Hong Kong 在香港以外地方的资产
=\oNu&Q^ assets stripping 削减资产；拆卖资产
R ,6?1Z:J assets value 资产值
js k <N assignee 承让人
a=C?fh assignment 转让；转让书；转让契
(K0FWTmm assignment of interest 权益转让
S{ fNeK assignment of letters patent and trade mark 专利证书及商标转让
dd98v Vj assignment of property 物业转让；物业转让书
'4N[bRCn assignment right 转让权
2+y4 Gd 7 assignor 转让人
#(XP=PUj associate 有联系的人；有关连人士；相联者；合伙人；联系人
z2 nDD6N Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
dR $@vDm associate member 附属会员
sQTW?KA-Te associated body corporate 相联法人团体
^H&6'A` associated company 相联公司；联属公司
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F#B#9 associated corporation 相联法团
MPM_/dn- Association of Chartered Certified Accountants [ACCA] [United Kingdom]
srg#<oH|{c 公认会计师公会〔英国〕
gzl_
"j Association of Futures Exchange Brokers 香港期货经纪协会
JX>_ imo
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
GT#i Y* association of underwriters 承保人组织
#[Ns\%Ri0 assumption of control 接管
K$f~Fft assurance 担保；保险；转易；转易书
'nW:2(J assurance of interest 权益的转易
CUY2eQJ{U at 19XX price 按一九ＸＸ年价格计算
#!Kg?BR2 at a discount 按赔价计算；按贴水价格计算；打折扣
Eepy%-\ at a premium 按溢价计算；按升水价格计算
YzEa?F*$ at call 通知付款；按通知
=`.9 V< at constant market price 按固定市价计算
qItj`F)d at constant price 按固定价格计算
qR B&R$ at cost 按成本计算
3osAWSCEL at current market price 按当时市价计算；按现时市价计算
D Q~+\ at current price 按当时价格计算；按现时价格计算
H-0d eJ[> at factor cost 按要素成本计算；按生产要素成本计算
"4Anh1,js at money-of-the-day price 按付款当日价格计算
~Dgui/r9J at or better 按指定或较佳价位〔买卖指令〕
dHd{9ftyF at par 按面值计算；平价
udW,
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]Ns b V at the close 按收市盘
>W 8!YOc at the opening 按开市盘
u9k##a4.E
attestation 见证；见证条款
c69B[Vjb at-the-money option 平价期权
/:C"n|P7Z attorney 受权人；受托代表人
S(/@.gI:f attornment 新拥有人承认书
[ ,G]#<G?q attributable profit 可归属利润
uw;s](~E attributable share value 可归属股份价值
vmW 4a3 Auckland Stock Exchange 奥克兰证券交易所
/AW6XyMD _ auction 拍卖
K Rm4r auctioneer 拍卖商
DF9Br
D0{ audit 审计；核数
EMJio\ Audit Commission 审计署
!4-NbtT Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Z#^2F8,] 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〕
TC J\@|yw audit review 帐目审查
S E%i@} Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
D~8f6Ko"m audited account 审计帐目；经审计的帐目
?Yz.tg audited annual account 经审计的周年帐目
aD0w82s]J audited balance sheet 经审计的资产负债表
jS| (g##4 auditor 核数师；核数主任；审计师
yh lZdF auditor's certificate 核数师证明书；审计师证明书
zg|yW6l)9 auditor's report 核数师报告；审计师报告
&X +@,! Aussie bond 澳元债券
S.M< ( austerity budget 紧缩预算
kD"dZ Qx Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
A5
8i}G9 Australia All Ordinaries Index 澳洲所有普通股票指数
lz l4pnj Australian Dollar [AUD] 澳元
Awe\KJ^` Australian Options Market 澳大利亚期权市场
i~k?k.t8 Australian Securities Commission 澳洲证券事务监察委员会
/WM G)#kw' Australian Society of Certified Practising Accountants 澳洲执业会计师公会
o<T>G{XYB Australian Stock Exchange 澳大利亚证券交易所
7.akp Austrian Schilling [ATS] 奥地利先令
uK): d&]Ux authentication 认证；鉴证
#`}g?6VHo authority to purchase 委托购买证；委购书
0D 0 #*J authorization 认可；核准；授权；授权书
.{)b^gE authorization by direction 指示授权
b @5&<V;r2 authorization by instruction 指令授权
uodO^ 5"- authorization by warrant 令状授权
b\H(Lq17 authorization of unit trust 单位信托的认可
WV?i YX! authorized agent 指定代理人
-hhE`Y authorized capital 法定资本
E39:}_IV authorized clerk 出市员
rPr#V1}1a authorized dealer 认可交易商
vad" N authorized financial institution 认可财务机构
r_
r+&4n authorized fund 认可基金
HHtp.; L/ authorized fund house 获授权的基金公司；认可基金公司
v
mw7H authorized institution 认可机构
_Bc B@a authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
iHQFieZ.E authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
A+ Z3b:}~ authorized insurer 获授权保险人；获认可承保人
K\n %&w authorized investment 特准投资项目
$ #"}g#u authorized person 获授权人
_ %<7!|" authorized representative 获授权代表
" P0o)g+{ authorized share capital 法定股本
G|Q}.v automated quotation system 自动报价系统
8> O'_6Joj Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
F)v+ .5T1 自动交易系统〔香港期货交易所有限公司〕
;|9VPv/ automatic adjustment mechanism 自动调整机制
HQ2in_' automatic adjustment system 自动调整系统
qWQJ> Automatic Clearing House 自动票据交换所
C8NbxP automatic exchange rates accumulation system 自动化汇率累集系统
Rra(/j<rQ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
M(oW;^B automatic teller machine [ATM] 自动柜员机
.[K{;^> autopay 自动转帐
=U|J{^ >I available assets 可用资产
t"RgEH @ available fiscal reserve 现存财政储备
s?OGB} available profit 可用利润
(Grj_p6O Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
a ,W5T8 average 平均；平均数；海损
<8-I:o]mF average basic salary 平均基本薪金
w&f29#i;b average consumer expenditure 平均消费开支；一般消费开支
$Q]`+:g*} average cost 平均成本
*7!}[ v_ average cost of land production 增辟土地平均成本
NW!e@;E+i average daily turnover 平均每日成交额
P\SD _ 8 average daily wage rate 平均每日工资率
iAup',AZg average expenditure pattern 平均开支模式
B-M|}T average growth rate 平均增长率
2evM|Dj average net fixed assets 固定资产平均净值
(m.]0v*&c average of relatives 相对价格平均数
4p %`Lv average price 平均价格
!K` ;fp! average propensity to consume 平均消费倾向；一般消费倾向
F(SeD)ml average propensity to save 平均储蓄倾向；一般储蓄倾向
{n.g7S~ average rate 平均率
UP, 0`fh(y average revenue 平均收入；平均收益
!j7b7<wR average stock 平均库存；平均存货
t}*teo[ average yearly rent 平均年租
-pX/Tt6 avoidance of double taxation 避免双重课税
n=hz7tjaz avoidance of tax 避税
