A:
-:92<G\D A share Ａ股；甲类股份
'\yp}r'u abatement of tax 减税；减扣免税额
d4@\5< ABN AMRO Bank N.V. 荷兰银行
E[N5vG< above-the-line expenditure 线上项目支出；经常预算支出
f( (p\ &y above-the-line receipt 线上项目收入；经常预算收入
8SmtEV[b3 ABSA Asia Limited 南非联合亚洲有限公司
HF@K$RPK absolute change 绝对数值变更
3,qq\gxB absolute expenditure 实际开支
^zjQ(ca@"x absolute guideline figure 绝对准则数字
4 j9 absolute interest 绝对权益
uMW5F-~-+ absolute order of discharge 绝对破产解除令
b"x[+&%i absolute profit margin 绝对利润幅度
q^nSYp# absolute value 实值；绝对值
3fC|}<Wzt absolutely vested interest 绝对既得权益
xi5/Wc6 absorbed cost 已吸收成本；已分摊成本
C~\/F rO? absorption 吸收；分摊；合并
@R+bR<}] absorption rate 吸收率；摊配率；分摊率
\Kh@P* 7 ACB Finance Limited 亚洲商业财务有限公司
E]x)Qr2Ju acceptable form of reciprocity 合理的互惠条件
hV Q
TW [ acceptable rate 适当利率；适当汇率
Sb_ T _m acceptance agreement 承兑协议
nv WTx4oy acceptance for honour 参加承兑
. ;6G?8` acceptor 承兑人；接受人；受票人
UPtWj8h acceptor for honour 参加承兑人
xgl~4 accident insurance 意外保险
eM)E3~K:2 Accident Insurance Association of Hong Kong 香港意外保险公会
NXhQdf accident insurance scheme 意外保险计划
Zkn $D: accident year basis 意外年度基准
iy&*5 U accommodation 通融；贷款
<a>\.d9#)7 accommodation bill 通融票据；空头票据
$,+'|_0yM accommodation party 汇票代发人
A/kRw'6 account balance 帐户余额；帐户结余
cp|&&q account book 帐簿
![O @{/ account collected in advance 预收款项
IEb"tsel account current book 往来帐簿
.:eNL]2%: account of after-acquired property 事后取得的财产报告
]V9z)uz account of defaulter 拖欠帐目
gemjLuf account payable 应付帐款
fn eg[K account payee only [A/C payee only] 只可转帐；存入收款人帐户
:v/6k account receivable 应收帐款
\<ohe w account receivable report 应收帐款报表
{,r7dxI)` account statement 结单；帐单；会计财务报表
JM8 s]& account title 帐户名称；会计科目
dt NHj/\ accountant's report 会计师报告
d \nBc6 Accountant's Report Rules 会计师报告规则
D}Jhg`9 accounting and auditing procedure 会计与审计程序；会计与核数程序
IbRy~ Accounting Arrangements 《会计安排》
k^A Y g!~ accounting basis 会计基础
cE
x$cZRMI accounting by Official Receiver 破产管理署署长呈交的帐目
i?^C c\gH Accounting Circular 《会计通告》
|.D _[QI accounting class 会计类别
5u ED accounting date 记帐日期；会计结算日期
USVM' ~p I accounting for money 款项核算
:P$I;YY=A Accounting Officer 会计主任
M,Y lhL accounting period 会计报告期；会计期
3HsjF5?W accounting policy 会计政策；会计方针
(n{sp accounting practice 会计惯例
-e_+x'uF accounting principle 会计准则
Q C:/xP accounting record 会计记录
\Yv<Tz J9 accounting report 会计报告
W68d"J%>_ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1k @k2rE Accounting Society of China 中国会计学会
=2%EIZ0oW accounting statement 会计报表
#k%3Ag accounting system 会计制度；会计系统
)2Gp3oD? accounting transaction 会计事项；帐务交易
{},rbQ
- accounting treatment 会计处理
zdA:K25" accounting year 会计年度
=l`xXma accretion 增值；添加
1XZ|}Xz accrual 应计项目；应累算数目
]Y[8|HJ8 accrual basis 应计制；权责发生制
b@ J&jE~d accrual basis accounting 应计制会计；权责发生制会计
rQNT accrue 应累算；应计
m,n V,}@J accrued benefit 应累算利益
)=\W
sQ accrued charges 应计费用
UXB[3SP accrued cumulative preference share dividend 应累算的累积优先股股息
@Kr i)U
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mfu >j,7l accrued interest payable 应付利息；应计未付利息
g;(r@>U.r accrued interest receivable 应收利息；应计未收利息
w;$@ </ accrued right 累算权益
X-di^%< accruing profit 应累算的利润
ZyqTtA!A accumulated fiscal reserve 累积财政储备
0y4z`rzTn accumulated profit 累积利润；滚存溢利
}z&P^p)R accumulated reserve 累积储备
8uME6]m
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@URLFMFi acquired assets 既得资产
lj"L Q(^ acquisition 收购；购置；取得
P=& J e? acquisition cost 购置成本
Y^gK^ ?K acquisition expenses 购置费用
C]UBu-]#S acquisition of 100% interest 收购全部股权
LX.1]T*m` acquisition of control 取得控制权
t" 1'B!4 acquisition of fixed assets 购置固定资产
ak50]KYo acquisition of shell “买壳”
u!2.[CV acquisition price 收购价
lv}U-vK act of God 天灾
o"^}2^)_SR acting partner 执事合伙人
qQR> z active market 买卖活跃的市场；交投畅旺的市场；旺市
o a,Ju active partner 积极参与的合伙人
9d2#=IJ m active trading 交投活跃
qR < actual circulation 实际流通
}+`W[ h&u actual cost 实际成本
{j z N actual expenditure 实际开支；实际支出
[~)i<V|qJ actual income 实际入息；实际收入；实际收益
=$5[uI2 actual market 现货市场
*?oQ6g(N z actual price 现货价；实际价格
~ MY7Ic% actual profit 实际利润
aDa}@-F&a actual quotation 实盘；实际价位；实际报价
o}5:vi] actual year basis 按实际年度计算
=y7]9SOq actuals 实货
fiTMS: actuarial investigation 精算调查
fmie,[ actuarial principle 精算原则
jG{ } b6 actuarial report 精算师报告
%5RYa<oP Actuarial Society of Hong Kong 香港精算学会
ovCk :Vz actuarial valuation 精算师估值
ua:.97~Ym actuary 精算师
CGg:e:4 ad referendum agreement 暂定协议；有待覆核的协定
1$i dF ad valorem duty 从价税；按值征税
B @*BcE? ad valorem duty system 从价税制
% dZD;Vhg ad valorem fee 从价费
$X5~9s1Wl ad valorem tariff 从价关税
-mZo` additional allowance 额外免税额
MAR
kTxzi additional amount for unexpired risk 未过期风险的额外款额
l1c& a[M) additional assessable profit 补加应评税利润
, $3 additional assessment 补加评税
) iy>sa{ additional commitment 额外承担
tZ[B fO additional commitment vote 额外承担拨款
^e8R 43w:! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5h[u2&;G additional dependent parent allowance 供养父母额外免税额
p)ta c*US additional provision 额外拨款
QN-n9f8 additional stamp duty 附加印花税
CzzG additional tax 补加税罚款；补加税款
+nd 'Uf
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
&+`l
$h adjudged bankrupt 被裁定破产
oO @6c % adjudicated bankrupt 裁定破产人
GT%V,OJ
adjudication fee 裁定费；评定印花税额手续费；评估契据费
MvY0?!v
adjudication of bankruptcy 裁定破产；宣告破产
oKt<s+r adjudication of insolvency 裁定无力偿还债务
X5wS6v)#( adjusted actual 经调整的实数；调整后的实数
6u7 (}K adjusted current assets 经调整的流动资产；调整后的流动资产
/+RNPQO O adjusted figure 经调整的数字；调整后的数额
#2DH_P adjusted liabilities 经调整的负债；调整后的负债
z/fRd6| [ adjusted loss 经调整的亏损；调整后的亏损
N(&FATZUW adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
N l_!%k: adjusted profit 经调整的利润；调整后的利润
XoSjYG(>, adjusted surplus 经调整的盈余额；调整后的盈余额
fokT)nf~^8 adjusted value 经调整的价值；调整后的价值
|k&.1NkZ adjustment 调整；修订；理算〔保险〕
-7ct+3"J adjustment centre 调剂中心
/_, ~dt adjustment lag 调整过程的时间差距；调整时差
j %TYyL- adjustment mechanism 调整机制
|!%A1 wp# adjustment of loss 亏损调整
*U54x
/w| adjustment process 调整过程；调整程序
QVn0!R{ adjustment range 调整幅度
{ r&M administered exchange rate 受管制汇率
K?[pCF2C Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[tMf KO administration expenses 行政费用
+ y.IDn^ administration fee 手续费；行政费
- |[_j$g administration in bankruptcy 破产管理
CG9X3%xO% administration order 遗产管理令
* {4cc administrator 管理人；遗产管理人
<O5 ;w administrator of the estate 遗产管理人
RMC|(Q< admission of debt 债项承认书
` N (.10~ admission of proof 接纳债权证明
xxkP4,(p advance 放贷款项；垫付款项；预支款项；预付款项
*`}_e)( k advance account 暂支帐目；预付款帐户
? |8&!F advance compensation 预付补偿金
,zXL8T advance from shareholder 股东垫款
'dWJ#9C advance pending reimbursement 预支以待日后付还
p hXVuQ advanced economy 先进经济体系
ZX'{o9+w5 advancement 预付；预付财产
X""'}X|O advances warrant 垫款令
oTI*mGR1Z advancing 贷出
TP{a*ke^5, adverse balance 逆差
F5
LQgK-z adverse exchange 逆汇
iqy}|xAU advertisement addressed to shareholders 在报章刊登的致股东通告
Y ga}8D U advice for collection 托收通知书
tEN]0` advice of drawing 提款通知书；汇票通知书
o95O!5 hl advice of payment 付款通知
e!4akKw4wD Advisory Committee [Securities and Futures Commission]
=~=/ d q 谘询委员会〔证券及期货事务监察委员会〕
$elrX-(vL Advisory Committee on Diversification 经济多元化谘询委员会
R8'yQ#FVy affidavit 誓章；遗产申报誓章
B1 0p7+NBF affidavit of no receipt 述明无收款的誓章
)sV#
b affiliate 联号；联营公司；附属公司
ePs<jrB< affiliated company 附属公司；联号；联营公司
<;=Y4$y[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
J +IW affordability 负担能力
\=N
tbBL$[ African Development Bank [AfDB] 非洲开发银行
S OK2{xCG after-acquired property 事后取得的财产
{6%uNT> | after-hours dealing 市后交易
>t D- kzN after-tax profit 税后盈利；税后利润；税后溢利
K,IOD
t agency agreement 代理协议
N7oMtlvL[w agency expenses 代理机构的开支
!5B9:p~-
agency fee 代理费
G4x.''r&Sl Agency Law 《代理法》
pK'WJ
72U agent 代理人；承销人
EW5S%Y agent of company 公司代理人
Z $ftG7;P0 agent's fee 代理人费；经纪费
g~B@=R aggregate 总计；总数；总体数字
raqLX O!j aggregate amount 总款额；总额
3$Is==>7 aggregate assets and liabilities 总体资产与负债
JA(nDD/; aggregate at constant price 按固定价格计算的总体数字
Q|ik\ aggregate demand 总需求
Tb y+Pd; aggregate gross position 总持仓量
';ZJu J. aggregate limit 总限额
WN?T*bz2 aggregate of salaries tax 合计薪俸税
fwq|8^S@ aggregate performance 总体表现；总体业绩
^mJvB[ u| aggregate supply 总体供应
e< CPaun aggregate surplus 总盈余
"^XN"SUw aggregate total 整体总额
Q}=RG//0* aggregate value 总值；合计价值
3Aj_,&X.@( aggregated basis 合计基准
c%Gz{':+ aggregated net chargeable income 合计应课税入息实额
zr[~wM aggregation 合并计算；合计；总和
19N:9;Ixz aggregation of incomes of husband and wife 夫妇入息合并计算
Bw_Ih|y,w aggregation of property 财产的总和
]~K&mNo agio 差价；贴水
<rC#1wR4 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 P 8R=T Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
< `r+l5 《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》
KPR{5 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*z+\yfOO" 《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》
D{loX6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f%|S>(
《香港政府和大韩民国政府关于相互促进和保护投资协定》
}oN(nPxv9 agreement for a settlement 授产协议
T ^nX+;:| agreement for assignment 转让协议
+%<Jr<~W agreement for sale 售卖协议；买卖协议
;9I#> u agreement for sale and purchase 买卖协议
v
PGuEfz agreement for the payment of interest 支付利息协议
K[kmfXKu agreement for the repayment of money 还款协议
)I >r C%2P agreement of reinsurance 再保险协议
)/U1; O Agricultural Bank of China 中国农业银行
# !5N be air passenger departure tax 飞机乘客离境税
e`~q ;?: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7S1!|*/
I airport tax 机场税
kyjH~mK4 alcohol duty 酒精税
RyhR# alienation 让与；让渡；转让
xg^fM @#m alimony 生活费；赡养费
N |~&Q!A& All Ordinaries Index [AOI] 所有普通股指数
k9n all risks 全险；综合险
\6'A^cE/PX All Sales Record for Stock Market 《股票市场成交报告》
rL
s6M Y Allied Capital Resources Limited 新联财务有限公司
B_&PK7vA all-items index [Consumer Price Index] 总指数〔消费物价指数〕
41zeN++ allocation letter 拨款信件
ZbrE m allocation of fund 分配款项；预留款项
IRU2/Y cg allocation of profit 利润分配；溢利分配
R/w SGP`W allocation warrant 拨款令
up1aFzY|6x allotment 分配；配股
!<LS4s; allotment notice 股份配售通知；配股通知
%nC Uc t@c allotment of shares 股份分配
?hmb"^vlG allowable 可获宽免；免税的
@s@ allowable business loss 可扣除的营业亏损
1(?J>{-lw allowable expenses 可扣税的支出
\1MDCP9: allowance 免税额；津贴；备抵；准备金
+,-r b allowance for debts 债项的免税额
{+[gf:Ev allowance for depreciation by wear and tear 耗损折旧免税额
qN QsU allowance for funeral expenses 殡殓费的免税额
[T%blaSX allowance for inflation 为通货膨胀而预留的款项；通胀准备金
~ZNhU;%Y W allowance for repairs and outgoings 修葺及支出方面的免税额
y?JbJ allowance to debtor 给债务人的津贴
yJL"uleRT alteration of capital 资本更改
p)jxqg alternate trustee 候补受托人
AFFLnLA<L amalgamation 合并
}M7kApb>Y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
.UYpPuAkn ambit of charges 征税范围；收费范围
w7D:0SGD amended valuation 经修订的估值
6,)y{/ENC American Commodities Exchange 美国商品交易所
C IDL{i8 American Express Bank Limited 美国运通银行
S|J8:- American Stock Exchange 美国证券交易所
bVx] r [ amortization 摊销
IYO,/ kbf amount due from banks 存放银行同业的款项
V[mQ;:= amount due from banks abroad 存放海外银行同业的款项
etoE$2c amount due from holding companies 控股公司欠款
%P S-nF7v amount due from local banks 存放本港银行同业的款项
A ;!FtD/
amount due to banks 银行同业的存款
)2$_:Ek amount due to banks abroad 海外银行同业的存款
GVM#Xl}w9 amount due to holding companies 控股公司存款
5ZcnZlOOQ amount due to local banks 本港银行同业的存款
3k<#;( amount due to outport banks 外埠银行同业的存款
[G P( r amount for note issue 发行纸币的款额
UBVb#FNF amount of bond 担保契据的款额
kYs|")isj amount of consideration 代价款额
s z\RmX amount of contribution 供款数额
16>uD;G amount of indebtedness 负债款额
vf = amount of principal of the loan 贷款本金额
U %ESuq# amount of rates chargeable 应征差饷数额
c P1jw%3P amount of share capital 股本额
k:TfE6JZ amount of sums assured 承保款额
f3N:MH-c amount of variation 变动幅度
#{M
-3 amount of vote 拨款数额
}$)<k amount payable 应付款额
*Vl
=PNn- amount receivable 应收款额
vxeT[/6i Amsterdam Stock Exchange 阿姆斯特丹证券交易所
`Ek !;u> analysis 分析
KVR}Tp/R ancillary risk 附属风险
)^ \ ='(s annual account 周年帐目；周年帐目报表；年度决算；年结
!{Y#<tG] annual accounting date 年结日期
4BT`|(7 annual allowance 每年免税额；年积金；年度津贴；年津
F^YIZ,=p! annual balance 年度余额
%5G BMMn annual disposable income 每年可动用收入
m%[t&^b}T annual estimates 周年预算
FJLJ;]`7+ annual fee 年费
kpH; D=; annual general meeting 周年大会
Q
8r tZ annual growth rate 年增率；每年增长率
%wf|nnieZ annual long-term supplement 长期个案每年补助金
p*0Ve21i, annual pensionable emolument 可供计算退休金的年薪
#CPP dU$ annual report 年报
;}~=W!yz Annual Report on the Consumer Price Index 《消费物价指数年报》
$5b|@ annual return 周年报表；周年申报表；每年报税表格
#%9]Lq Annual Return Rules 《周年报表规则》
'- IT@} annual review of consumer prices 每年消费物价回顾
r?!xL\C\ annual roll-forward basis 逐年延展方式
J,O@T)S@ annual salary 年薪
j/<y annual statement 年度报表；年度决算表
J31M:< Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
tA-B3 ] annuitant 年金受益人
#Qr4Ke$g[l annuity 年金
JP4Moq~r annuity contract 年金合约
XijLS7Aw| annuity on human life 人寿年金
V]]qu:Mh8 antecedent debt 先前的债项
U !/nD~A ante-dated cheque 倒填日期支票
b8.%? _? anticipated expenditure 预期开支
YfwJBz D anticipated net profit 预期纯利
0s|LK anticipated revenue 预期收入
-;\+uV anti-inflation measure 反通货膨胀措施
QYgN39 gp anti-inflationary stance 反通货膨胀立场
mi<D
bnou apparent deficit 表面赤字
\+3Wd$ I apparent financial solvency 表面偿债能力
-o_T C apparent partner 表面合伙人
tb0E?&M application for personal assessment 个人入息课税申请书
CFm1c1%Hg application of fund 资金应用
H Y4E application to release as liquidator and to destruct the books of accounts and documents
Pp_3 n yQ 申请免除清盘人职务及毁灭帐簿与文件
nb_^3K]r appointed actuary 委任精算师
2<G1'7) appointed auditor 委任核数师；委任审计师
b 0b9#9x appointed trustee 委任的受托人
s[q4K appointer 委任人
f_!`~`04 apportioned pro rata 按比例分摊
L~{Vt~H9" apportionment 分配；分摊
Qe$>Jv5 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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r ` &|)Hx apportionment of estate duty 遗产税的分摊
yim$y, =d appraisal 估价；评估
50ew/fZj| appreciable growth 可观增长
aNC,ccm appreciable impact 显着影响
:bRR (sP appreciable increase 可观增长
huJ q#5? appreciation 增值；升值
lK,=`xe appreciation against other currencies 相对其他货币升值
+.]}f}Y appreciation of the exchange value of Hong Kong dollar 港元汇值上升
G}#/`]o!K appreciation tax 增值税
+MZ O%4 appropriation 拨款；拨用；拨付
qW~ R-g] appropriation account 拨款帐目
cIvYfgIo9 Appropriation Bill 拨款法案
5u_4lNJ& appropriation-in-aid system 补助拨款办法
Gd-.E7CH! approved assets 核准资产
RLz`aBT approved basket stock 认可一篮子证券
^D;D8A. approved budget 核准预算
6b]d| approved charitable donation 认可慈善捐款
PdH`_/6 approved charitable institution 认可慈善机构
"&#W Mi approved currency 核准货币；认可货币
d^5SeCs6 approved estimates 核准预算
4 l}M
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BZ+ mO approved overseas insurer 核准海外保险人
; U qx&5P} approved overseas trust company 核准海外信托公司
"qTC(F9N$. approved pooled investment fund 核准汇集投资基金
Q 95 approved provident fund scheme 认可公积金计划
k!/ _/^{ approved provision 核准拨款
1Bk*G>CX9( approved redeemable share 核准可赎回股份
^i+ z_%V approved regional stock 认可地区性证券
g1wI/ approved retirement scheme 认可退休金计划
zQ5jx5B": approved subordinated loan 核准附属贷款
O;0<^M/0G arbitrage 套戥；套汇；套利
O)xEF~DaD arbitrageur 套戥者；套汇者
6IY}SI0N arbitrary amount 临时款项
tnF9Vj[#%_ arrangement 措施；安排；协定
mvA xx`jc arrears 欠款
*:T>~ilF arrears of pay 欠付薪酬
Bdq"6SK> arrears of revenue 逾期未收税款；逾期未收的帐项
cL)rjty2 articles of association 组织章程；组织细则；组织章程细则
c =N]!
,MO Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
bEQtVe@` ascertainment of profit 确定利润
@=0r3 "Asia Clear" “亚洲结算系统”
sRyw \v-=P Asia Commercial Bank Ltd. 亚洲商业银行有限公司
5Ue^> 8- Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
X c2B 2c Asian Development Fund [ADF] 亚洲发展基金
!^l4EL5# Asian dollar bond 亚洲美元债券
RpXs3 =9 Asian dollar market 亚洲美元市场
nn)` eR& Asian dollar rate 亚洲美元利率
tM$0 >E Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{?f ^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6l\UNG7 asked price 沽盘；喊价；索价；卖方报价
?gR\A8:8 assessable income 应评税入息
nG ^M 2)(8 assessable loss 应评税亏损
;Co[y=Z assessable profit 应评税利润
wEfz2Eq assessable value 应评税值
C *s0r; assessed profit 估定利润
rF'^w56 assessed value 经评估价值
LbV]JP assessment 评税；评定；估价；评税单
%V %#y $l assessment number 评税编号；估价编号
JQ@`EV9, assessment of additional tax 补加税评税
9<A\npD assessment of performance 业绩评估；实绩评价
HcBH!0 Assessor 评税主任
B!r48<p asset price bubbles 资产价格泡沫
pl#o!j( i asset-backed securities 具资产保证的证券
^wO_b'@v assets accretion 资产增值
UJz4>J F assets and liabilities 资产与负债
W l !!5\ assets betterment statement 资产递增表；资产改进表
QFNz9c assets lending 实物放款；有抵押贷款
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W< assets of the company passing on the death 死者去世时转移的公司资产
{rb-DB-/5M assets pledged as security for liabilities 用作负债抵押的资产
q3 x;_y^ assets portfolio 资产投资组合
Q}Ze -JIL$ assets price 资产价格
XJJ[F|k~ assets quality 资产质素
V"7<[u]K| assets realization 资产变现
< R|)5/9 assets refinancing arrangement 资产再集资安排
7z g)h assets securitization 资产证券化
2-6.r_ assets situated outside Hong Kong 在香港以外地方的资产
/G)KkB C assets stripping 削减资产；拆卖资产
7/&C ;" assets value 资产值
-[f "r` assignee 承让人
T` g?) / assignment 转让；转让书；转让契
Lf;
ta assignment of interest 权益转让
& 6\r assignment of letters patent and trade mark 专利证书及商标转让
V| 3yZ8lE assignment of property 物业转让；物业转让书
8)W?la8'p assignment right 转让权
^/%o%J& Hz assignor 转让人
17 i<4f# associate 有联系的人；有关连人士；相联者；合伙人；联系人
z<o E!1 St Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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?8 associate member 附属会员
co<2e#p; associated body corporate 相联法人团体
4aalhy<j associated company 相联公司；联属公司
~Q_)>|R2 associated corporation 相联法团
P e$^Mo.q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
6`DwEs?Y{ 公认会计师公会〔英国〕
V`g\ja* Y Association of Futures Exchange Brokers 香港期货经纪协会
=M1a 0i|d Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
zj9bSDVL( association of underwriters 承保人组织
I3 G*+6V assumption of control 接管
~jp!" f assurance 担保；保险；转易；转易书
.Y u<% assurance of interest 权益的转易
_Sly7_ at 19XX price 按一九ＸＸ年价格计算
0+K`pS' at a discount 按赔价计算；按贴水价格计算；打折扣
v 7o?GQ75 at a premium 按溢价计算；按升水价格计算
I
9{40_ at call 通知付款；按通知
A;fB6 at constant market price 按固定市价计算
-YzQ 2#K at constant price 按固定价格计算
#gX%X~w$F at cost 按成本计算
3R<ME c at current market price 按当时市价计算；按现时市价计算
IW1GhZ41' at current price 按当时价格计算；按现时价格计算
1A%N0#_(Md at factor cost 按要素成本计算；按生产要素成本计算
tDC0-N&6S~ at money-of-the-day price 按付款当日价格计算
;#Jq$v)D at or better 按指定或较佳价位〔买卖指令〕
J.bF v/R at par 按面值计算；平价
1N!Oslum at sight 见票即付
4; BW at the close 按收市盘
@4 /~~ at the opening 按开市盘
aPD?Bh>JU attestation 见证；见证条款
.Bb$ j= at-the-money option 平价期权
9?u9wuH attorney 受权人；受托代表人
i"%JFj_G attornment 新拥有人承认书
u Q[vgNe*m attributable profit 可归属利润
,zAK3d&hj attributable share value 可归属股份价值
i7 S >RB Auckland Stock Exchange 奥克兰证券交易所
.)i O Du auction 拍卖
+=ZWau auctioneer 拍卖商
hsTFAfa' audit 审计；核数
FF%\g J Audit Commission 审计署
OwG6i|q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
+={ 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〕
*F\T}k7 audit review 帐目审查
mJ0}DJiX$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
b4 Ricm audited account 审计帐目；经审计的帐目
hH <6E audited annual account 经审计的周年帐目
Q3'fz 9v audited balance sheet 经审计的资产负债表
0hrCG3k.91 auditor 核数师；核数主任；审计师
0V<Aub[${ auditor's certificate 核数师证明书；审计师证明书
x r-;,W auditor's report 核数师报告；审计师报告
_7Xd|\Zc Aussie bond 澳元债券
z $9@j2
austerity budget 紧缩预算
rnnX|}J Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
"% {,T Australia All Ordinaries Index 澳洲所有普通股票指数
Tg"' pO Australian Dollar [AUD] 澳元
]LEoOdDN"C Australian Options Market 澳大利亚期权市场
z W%>"y Australian Securities Commission 澳洲证券事务监察委员会
7))y} N:p Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Q=d.y&4% Australian Stock Exchange 澳大利亚证券交易所
FX % t Austrian Schilling [ATS] 奥地利先令
^~ Ekg:` authentication 认证；鉴证
gW%pM{PW authority to purchase 委托购买证；委购书
d >lt authorization 认可；核准；授权；授权书
+<S9E'gT3V authorization by direction 指示授权
Wc~3^ ;U authorization by instruction 指令授权
&?SX4c~?u authorization by warrant 令状授权
J+{ Ou rWt authorization of unit trust 单位信托的认可
C:]/8 l authorized agent 指定代理人
M:R8< .{ authorized capital 法定资本
ooTc/QEYi authorized clerk 出市员
#,@bxsB authorized dealer 认可交易商
tl DY k authorized financial institution 认可财务机构
6yE'/VB< authorized fund 认可基金
;$vLq&(} authorized fund house 获授权的基金公司；认可基金公司
}czsa_ authorized institution 认可机构
xU@1!%l@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
_,D O~L authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4cott^K. authorized insurer 获授权保险人；获认可承保人
J6*f Uh authorized investment 特准投资项目
q}#iV$dAj authorized person 获授权人
|:./ hdcad authorized representative 获授权代表
Xl#Dw bx authorized share capital 法定股本
Wu4 ot0SZ automated quotation system 自动报价系统
25aNC;J Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
d2RnQA 自动交易系统〔香港期货交易所有限公司〕
SXQ@;= ]xV automatic adjustment mechanism 自动调整机制
5,S, \O9>X automatic adjustment system 自动调整系统
r)gCTV(kb Automatic Clearing House 自动票据交换所
hdo&\Q2D8 automatic exchange rates accumulation system 自动化汇率累集系统
uc 'p]WhQ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Z+NF(d automatic teller machine [ATM] 自动柜员机
#X#8ynt autopay 自动转帐
T
|37#*c available assets 可用资产
(jMtN?&0H- available fiscal reserve 现存财政储备
-M6L.gi)oJ available profit 可用利润
tC^ 1} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
;xfO16fNk average 平均；平均数；海损
zm3-C%:Bw average basic salary 平均基本薪金
/$;,F't#2M average consumer expenditure 平均消费开支；一般消费开支
q^5yk=2fq average cost 平均成本
>L^xlm%7o average cost of land production 增辟土地平均成本
| z:Q(d06 average daily turnover 平均每日成交额
@!e~G'j%VD average daily wage rate 平均每日工资率
O]t\B *%} average expenditure pattern 平均开支模式
%Ys$@dB average growth rate 平均增长率
C`)_i3
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b 8>q; average of relatives 相对价格平均数
gc##V]OD average price 平均价格
Hk@r5<{ average propensity to consume 平均消费倾向；一般消费倾向
XlVc\? average propensity to save 平均储蓄倾向；一般储蓄倾向
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r$Y{ average rate 平均率
eI^gV'UK average revenue 平均收入；平均收益
{|z #70 average stock 平均库存；平均存货
?{ eY\I average yearly rent 平均年租
F$i$a b avoidance of double taxation 避免双重课税
R<|ejw avoidance of tax 避税
