A:
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| &* A share Ａ股；甲类股份
|_-w{ 2K abatement of tax 减税；减扣免税额
o90g;V og ABN AMRO Bank N.V. 荷兰银行
v&WK9F\ above-the-line expenditure 线上项目支出；经常预算支出
9PV+Kr!c5I above-the-line receipt 线上项目收入；经常预算收入
B'`25u_e< ABSA Asia Limited 南非联合亚洲有限公司
I w h0PfWJ absolute change 绝对数值变更
:M f8q!Q' absolute expenditure 实际开支
#<Xq\yC51 absolute guideline figure 绝对准则数字
[m 6+I9 absolute interest 绝对权益
fqq4Qc)#U& absolute order of discharge 绝对破产解除令
hiA\~}sl n absolute profit margin 绝对利润幅度
D i4GaKa/ absolute value 实值；绝对值
>w,jaQ absolutely vested interest 绝对既得权益
M+HhTW;I= absorbed cost 已吸收成本；已分摊成本
X u HR absorption 吸收；分摊；合并
Wi>m}^}9 absorption rate 吸收率；摊配率；分摊率
v-q-CI? B# ACB Finance Limited 亚洲商业财务有限公司
6akI5\b acceptable form of reciprocity 合理的互惠条件
$?]` 2*i acceptable rate 适当利率；适当汇率
*F Zav2]- acceptance agreement 承兑协议
4# ]g 852 acceptance for honour 参加承兑
8~s0%%{,M acceptor 承兑人；接受人；受票人
d,Oagx acceptor for honour 参加承兑人
\@N~{7 2:k accident insurance 意外保险
%iEdU V\$ Accident Insurance Association of Hong Kong 香港意外保险公会
NqNU:_} accident insurance scheme 意外保险计划
~1twG G_; accident year basis 意外年度基准
y,ub*-: accommodation 通融；贷款
k`|E&+og accommodation bill 通融票据；空头票据
N}ND()bf accommodation party 汇票代发人
bGK*1FlH account balance 帐户余额；帐户结余
[[6" qq account book 帐簿
w\eC{,00: account collected in advance 预收款项
Hc8He!X*# account current book 往来帐簿
4Y2I'~' account of after-acquired property 事后取得的财产报告
^H1m8= account of defaulter 拖欠帐目
-o`K/f}d account payable 应付帐款
,Tegrz&G account payee only [A/C payee only] 只可转帐；存入收款人帐户
y "'p#j account receivable 应收帐款
rwP)TJh" account receivable report 应收帐款报表
% -A cA account statement 结单；帐单；会计财务报表
wQjYH!u,YZ account title 帐户名称；会计科目
?b{y#du2a accountant's report 会计师报告
XM
w6b*O Accountant's Report Rules 会计师报告规则
I2*(v%.- accounting and auditing procedure 会计与审计程序；会计与核数程序
cRD;a?0/6s Accounting Arrangements 《会计安排》
5dN>Xjpu accounting basis 会计基础
dg|x(p# accounting by Official Receiver 破产管理署署长呈交的帐目
~ho,bwJM[T Accounting Circular 《会计通告》
C/qKa[mg accounting class 会计类别
{Bk` Zlki accounting date 记帐日期；会计结算日期
3\
Mt+!1{ accounting for money 款项核算
t!6uz Accounting Officer 会计主任
a=A12< accounting period 会计报告期；会计期
p I8z.JD accounting policy 会计政策；会计方针
]Sa#g&}T> accounting practice 会计惯例
8]`s&d@GY accounting principle 会计准则
YlGUd~$`"+ accounting record 会计记录
yUp N`; accounting report 会计报告
YI"!&a'y j Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?YZgH>7" Accounting Society of China 中国会计学会
#0uu19+} accounting statement 会计报表
"RK"Pn+ accounting system 会计制度；会计系统
Mog [,{w accounting transaction 会计事项；帐务交易
7 vFmB accounting treatment 会计处理
U]vUa^nG accounting year 会计年度
.PVYYhr t accretion 增值；添加
M: %g)FgW accrual 应计项目；应累算数目
:/szA?:W accrual basis 应计制；权责发生制
f'(F'TE accrual basis accounting 应计制会计；权责发生制会计
3'` &D/n accrue 应累算；应计
"#7Q} d!x accrued benefit 应累算利益
f77W{T 4 accrued charges 应计费用
!-470J accrued cumulative preference share dividend 应累算的累积优先股股息
F1- "yX1B accrued expenses 应累算费用
7z1@XO<D accrued interest payable 应付利息；应计未付利息
7 =}tJ accrued interest receivable 应收利息；应计未收利息
r0lI&25w accrued right 累算权益
Tgtym"=xd accruing profit 应累算的利润
~K3Lbd|
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/}>8|#U3y accumulated profit 累积利润；滚存溢利
^\Q,ACkZb accumulated reserve 累积储备
xt pY * accumulation of surplus income 累积收益盈余
1v.#n dk acquired assets 既得资产
Fs $FR-x acquisition 收购；购置；取得
|gP) lR acquisition cost 购置成本
~,&8)1 acquisition expenses 购置费用
o4EY2 acquisition of 100% interest 收购全部股权
S|k@D2k= acquisition of control 取得控制权
5 0-7L, acquisition of fixed assets 购置固定资产
tugIOA acquisition of shell “买壳”
0[%{YmI{W acquisition price 收购价
Cy6!?Mik act of God 天灾
W$SV+q(rT acting partner 执事合伙人
#iv4L active market 买卖活跃的市场；交投畅旺的市场；旺市
SH =S> active partner 积极参与的合伙人
Ea<\a1Tl43 active trading 交投活跃
9=]HOU n actual circulation 实际流通
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eX0< actual cost 实际成本
=0Y0o_ actual expenditure 实际开支；实际支出
UR _ Ty59 actual income 实际入息；实际收入；实际收益
sfw* _}y actual market 现货市场
x,10o actual price 现货价；实际价格
3MHpP5C actual profit 实际利润
p19(>|$J actual quotation 实盘；实际价位；实际报价
R$
+RTG:E actual year basis 按实际年度计算
ojf6@p_ actuals 实货
<_|@ ~^u actuarial investigation 精算调查
?zutU w/m actuarial principle 精算原则
*v K~t|z actuarial report 精算师报告
R(^Sse Actuarial Society of Hong Kong 香港精算学会
x/M$_E<G actuarial valuation 精算师估值
e4Y+u8gT actuary 精算师
XA;PWl5! ad referendum agreement 暂定协议；有待覆核的协定
R--s
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ad valorem duty 从价税；按值征税
2 SD
Z ad valorem duty system 从价税制
&R4?]I ad valorem fee 从价费
(n?f016*%d ad valorem tariff 从价关税
_zM?"16I} additional allowance 额外免税额
db_?da;!` additional amount for unexpired risk 未过期风险的额外款额
R0*P,~L;| additional assessable profit 补加应评税利润
{-m e;ayk additional assessment 补加评税
XBCH Jj]k additional commitment 额外承担
r ^C(|Vx additional commitment vote 额外承担拨款
y< dBF[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
x
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Y B4
ZI additional provision 额外拨款
1z&"V}y additional stamp duty 附加印花税
YQ?hAA J additional tax 补加税罚款；补加税款
2(3Q#3V Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\ { QH ^ adjudged bankrupt 被裁定破产
f~P YK adjudicated bankrupt 裁定破产人
Khi6z& B adjudication fee 裁定费；评定印花税额手续费；评估契据费
4 5.g ; adjudication of bankruptcy 裁定破产；宣告破产
ZZ^A& %E(a adjudication of insolvency 裁定无力偿还债务
(VN'1a ( adjusted actual 经调整的实数；调整后的实数
oz{X"jfu adjusted current assets 经调整的流动资产；调整后的流动资产
Ar/P%$Zfq adjusted figure 经调整的数字；调整后的数额
W[)HFh(# adjusted liabilities 经调整的负债；调整后的负债
hkb\ GcOj adjusted loss 经调整的亏损；调整后的亏损
kDm uj>D 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
t6KKfb adjusted profit 经调整的利润；调整后的利润
,WOCG 2h adjusted surplus 经调整的盈余额；调整后的盈余额
{{P 3Z[ adjusted value 经调整的价值；调整后的价值
] 6`K adjustment 调整；修订；理算〔保险〕
qG
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} #e=*8F7 adjustment lag 调整过程的时间差距；调整时差
j 1{` }\ e adjustment mechanism 调整机制
}6%\/d1~ 6 adjustment of loss 亏损调整
t-C|x)J+ adjustment process 调整过程；调整程序
zsQkI@)sO adjustment range 调整幅度
r-EIoZ"P administered exchange rate 受管制汇率
Y )]VlV!` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
L9Zz-Dr s administration expenses 行政费用
=GP L>a& administration fee 手续费；行政费
k CGb~+ administration in bankruptcy 破产管理
m ne)c[Qn administration order 遗产管理令
Z |a*"@5_ administrator 管理人；遗产管理人
$04lL/; administrator of the estate 遗产管理人
A#I&&qZ admission of debt 债项承认书
w ]T_%mdk admission of proof 接纳债权证明
_)Txg2?= advance 放贷款项；垫付款项；预支款项；预付款项
GOA
dhh- advance account 暂支帐目；预付款帐户
g_l -@ advance compensation 预付补偿金
_7:Bxx4B advance from shareholder 股东垫款
=*ErN advance pending reimbursement 预支以待日后付还
h~
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advanced economy 先进经济体系
!+@70|gFF advancement 预付；预付财产
g]z k` R5 advances warrant 垫款令
B!quj!A advancing 贷出
<`v XyP A6 adverse balance 逆差
Y9#dAI[Gce adverse exchange 逆汇
1:T"jsWw advertisement addressed to shareholders 在报章刊登的致股东通告
ET9tn1 advice for collection 托收通知书
ZyNgG9JL] advice of drawing 提款通知书；汇票通知书
O_2o/ advice of payment 付款通知
I(BJ1 8F$ Advisory Committee [Securities and Futures Commission]
wY\,b*x 谘询委员会〔证券及期货事务监察委员会〕
dI7rx+L Advisory Committee on Diversification 经济多元化谘询委员会
ke W7pN? affidavit 誓章；遗产申报誓章
r>bgCQ#-n affidavit of no receipt 述明无收款的誓章
#| g h affiliate 联号；联营公司；附属公司
_8 K|2$X affiliated company 附属公司；联号；联营公司
lj&\F|-i affirmation [estate duty] 非宗教式宣誓〔遗产税〕
o l_\ " affordability 负担能力
!WlL RkwO African Development Bank [AfDB] 非洲开发银行
8lqmd1v after-acquired property 事后取得的财产
W!X Buk- after-hours dealing 市后交易
3*%+NQIj after-tax profit 税后盈利；税后利润；税后溢利
Rfv vX$ agency agreement 代理协议
5X];?(VTsb agency expenses 代理机构的开支
Px?"5g#+ agency fee 代理费
1nvT={'R Agency Law 《代理法》
A~E S{Zkh agent 代理人；承销人
8irT G A agent of company 公司代理人
f&5S`} C agent's fee 代理人费；经纪费
I' {Ctc aggregate 总计；总数；总体数字
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fJgc"3 aggregate amount 总款额；总额
p(GI02|n aggregate assets and liabilities 总体资产与负债
'M? ptu?f aggregate at constant price 按固定价格计算的总体数字
"-Ny f aggregate demand 总需求
v4 rO 0y=C aggregate gross position 总持仓量
8kU(>' ^_: aggregate limit 总限额
l >
H'PP~ aggregate of salaries tax 合计薪俸税
i}>EGmv m aggregate performance 总体表现；总体业绩
n9& fH aggregate supply 总体供应
[=cbzmX[ aggregate surplus 总盈余
ti1R6oSn aggregate total 整体总额
67T.qX2I$ aggregate value 总值；合计价值
};9/J3]m aggregated basis 合计基准
{*hGe_^ aggregated net chargeable income 合计应课税入息实额
d<Od QvW. aggregation 合并计算；合计；总和
1l^[%0 aggregation of incomes of husband and wife 夫妇入息合并计算
t6 -fG/Kc aggregation of property 财产的总和
SufM ~9Ll agio 差价；贴水
U5cbO{\ 3I 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》
jb/C\2U 4) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/\Xe '& 《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》
fYZd:3VdC Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
pg,JY n 《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》
.sj/Lw} Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]QHZ [C 《香港政府和大韩民国政府关于相互促进和保护投资协定》
CcV@YST? agreement for a settlement 授产协议
@m`H~]AU agreement for assignment 转让协议
V{>;Z vj1R agreement for sale 售卖协议；买卖协议
Moi RAO agreement for sale and purchase 买卖协议
+Gy9K agreement for the payment of interest 支付利息协议
FR' Nzi $ agreement for the repayment of money 还款协议
ia
/#`#. agreement of reinsurance 再保险协议
QjpJIw Agricultural Bank of China 中国农业银行
"BpDlTYM air passenger departure tax 飞机乘客离境税
Imzh`SI, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
a ge8I$*`@ airport tax 机场税
4J=6U&b alcohol duty 酒精税
JC Z &TK alienation 让与；让渡；转让
69ycP ( alimony 生活费；赡养费
/ : \ 27n All Ordinaries Index [AOI] 所有普通股指数
dKDCJ t]t
all risks 全险；综合险
W>{&"
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Ax@7RJ|| Allied Capital Resources Limited 新联财务有限公司
c-.F {~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"[z/\l8 O allocation letter 拨款信件
3ErV" R4"$ allocation of fund 分配款项；预留款项
N@'l: N'f4 allocation of profit 利润分配；溢利分配
(A}c22qe allocation warrant 拨款令
*j1Skd.#At allotment 分配；配股
!](Mt?e allotment notice 股份配售通知；配股通知
{~g7&+9x* allotment of shares 股份分配
Z!'k N\z allowable 可获宽免；免税的
2.{ <C.BK{ allowable business loss 可扣除的营业亏损
l)DcwkIG allowable expenses 可扣税的支出
6oq^ n
s- allowance 免税额；津贴；备抵；准备金
"J}B
lB allowance for debts 债项的免税额
m\
qR myO allowance for depreciation by wear and tear 耗损折旧免税额
Q>w)b]d~c allowance for funeral expenses 殡殓费的免税额
wax^iL! allowance for inflation 为通货膨胀而预留的款项；通胀准备金
_q@ lP| allowance for repairs and outgoings 修葺及支出方面的免税额
e2nZ wPH allowance to debtor 给债务人的津贴
? )IH#kL alteration of capital 资本更改
^Nav8dma alternate trustee 候补受托人
F$:mGyl5_ amalgamation 合并
Q3t%JP>;g ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=q"0GUei3 ambit of charges 征税范围；收费范围
T{#=A$vu amended valuation 经修订的估值
/@&uaw American Commodities Exchange 美国商品交易所
=3V4HQi American Express Bank Limited 美国运通银行
v )2yR~J American Stock Exchange 美国证券交易所
{JKG-0)z? amortization 摊销
oOXJ7 |n amount due from banks 存放银行同业的款项
@ K2N cb7 amount due from banks abroad 存放海外银行同业的款项
/<O9^hA| amount due from holding companies 控股公司欠款
!#ol G}#[ amount due from local banks 存放本港银行同业的款项
GV9pet89yu amount due to banks 银行同业的存款
[ >j.x 2= amount due to banks abroad 海外银行同业的存款
bgInIe amount due to holding companies 控股公司存款
Ia ^/^> amount due to local banks 本港银行同业的存款
%hBw)3;l amount due to outport banks 外埠银行同业的存款
%$_?%X0=t amount for note issue 发行纸币的款额
vKk vB;F41 amount of bond 担保契据的款额
[c=![ *}/ amount of consideration 代价款额
b4ke'gx amount of contribution 供款数额
P=9sP:[f6 amount of indebtedness 负债款额
F*:H&, amount of principal of the loan 贷款本金额
9/#b1NGv amount of rates chargeable 应征差饷数额
hSh^A5
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`I|Y7 GoUO amount of sums assured 承保款额
cIuCuh 0I` amount of variation 变动幅度
pFo,@M amount of vote 拨款数额
$K|2 k7 amount payable 应付款额
A>:31C amount receivable 应收款额
z FwO( Amsterdam Stock Exchange 阿姆斯特丹证券交易所
eo"XHP7ja analysis 分析
:c [T@ [ ancillary risk 附属风险
')fIa2dO/ annual account 周年帐目；周年帐目报表；年度决算；年结
dsK ^-e6:5 annual accounting date 年结日期
pG /g annual allowance 每年免税额；年积金；年度津贴；年津
O=1 #KNS annual balance 年度余额
aJ ]t 1 annual disposable income 每年可动用收入
^#7 &R" annual estimates 周年预算
q|
*nd!y' annual fee 年费
]zvOM ^l~ annual general meeting 周年大会
T?-K}PUcQ annual growth rate 年增率；每年增长率
; O z
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,fm{
krE annual pensionable emolument 可供计算退休金的年薪
TjctK [db@ annual report 年报
KZ [:o,jp> Annual Report on the Consumer Price Index 《消费物价指数年报》
}L5;=A']S annual return 周年报表；周年申报表；每年报税表格
:f R GXrn Annual Return Rules 《周年报表规则》
g87M"kQKA annual review of consumer prices 每年消费物价回顾
<2+FE/3L annual roll-forward basis 逐年延展方式
%NL7XU[~ annual salary 年薪
P\
2Bx *e annual statement 年度报表；年度决算表
]RW*3X 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
<|a9r: [ annuitant 年金受益人
2l8z/o 7v annuity 年金
i} 5+\t[Q annuity contract 年金合约
57U;\L;ZmZ annuity on human life 人寿年金
C[JPohm antecedent debt 先前的债项
yv5 c0G.D ante-dated cheque 倒填日期支票
{JcMJZ3 anticipated expenditure 预期开支
2|+4 xqNJm anticipated net profit 预期纯利
kr]_?B(r anticipated revenue 预期收入
YdAC<,e&A anti-inflation measure 反通货膨胀措施
".fnx 8v, anti-inflationary stance 反通货膨胀立场
C2
!F apparent deficit 表面赤字
`[f IK, apparent financial solvency 表面偿债能力
bgmOX&`G apparent partner 表面合伙人
|Gb~[6u application for personal assessment 个人入息课税申请书
w:9n/[ application of fund 资金应用
^`(3 X application to release as liquidator and to destruct the books of accounts and documents
mw=keY9] 申请免除清盘人职务及毁灭帐簿与文件
-.vNb!= appointed actuary 委任精算师
-EU~
%/=m+ appointed auditor 委任核数师；委任审计师
Sj4 @pMh4 appointed trustee 委任的受托人
[#2 z=Xg appointer 委任人
\ 88 IFE apportioned pro rata 按比例分摊
}e,*'mCC* apportionment 分配；分摊
9kU|?JE Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
lN::veD apportionment formula 分摊方程式
*>Zq79TG apportionment of estate duty 遗产税的分摊
NVo = 5 appraisal 估价；评估
< ZeZq appreciable growth 可观增长
D)JI11a< appreciable impact 显着影响
0OVxx>p/x appreciable increase 可观增长
7:S)J~s*O appreciation 增值；升值
9'\*Ip^ appreciation against other currencies 相对其他货币升值
S L%lY appreciation of the exchange value of Hong Kong dollar 港元汇值上升
I [v~nY~l` appreciation tax 增值税
g*:f#u5 appropriation 拨款；拨用；拨付
e&="5. ik appropriation account 拨款帐目
_&F*4t!n_ Appropriation Bill 拨款法案
q?Mmk h)g appropriation-in-aid system 补助拨款办法
If. hA } approved assets 核准资产
e5cvmUF_W approved basket stock 认可一篮子证券
/ =:X,^"P approved budget 核准预算
c< g{ &YJ approved charitable donation 认可慈善捐款
j} DG +M approved charitable institution 认可慈善机构
p4wXsOQ} approved currency 核准货币；认可货币
5A"OL6ty approved estimates 核准预算
~FZ=
approved estimates of expenditure 核准开支预算
'\Hh approved overseas insurer 核准海外保险人
U _Va'7 approved overseas trust company 核准海外信托公司
sZ7BBJX2K approved pooled investment fund 核准汇集投资基金
v!? >90a approved provident fund scheme 认可公积金计划
jQ?6I1o approved provision 核准拨款
GVzG approved redeemable share 核准可赎回股份
z4c{W~} ` approved regional stock 认可地区性证券
nrI-F,1 approved retirement scheme 认可退休金计划
vC!}%sxVw_ approved subordinated loan 核准附属贷款
'd=B{ 7k@ arbitrage 套戥；套汇；套利
rc]` PV arbitrageur 套戥者；套汇者
.^*
.-8q arbitrary amount 临时款项
D& #ph%U,P arrangement 措施；安排；协定
^T/d34A;SP arrears 欠款
w#`E;fN' arrears of pay 欠付薪酬
1C\[n (9 arrears of revenue 逾期未收税款；逾期未收的帐项
<al/>7z'
O articles of association 组织章程；组织细则；组织章程细则
9mH/xP:y Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
\P0>TWE ascertainment of profit 确定利润
@,v.Y6Ge "Asia Clear" “亚洲结算系统”
*H%Jgz, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
C)`y<O Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
elm]e2)F Asian Development Fund [ADF] 亚洲发展基金
*H,vqs\}y Asian dollar bond 亚洲美元债券
N[ AX]gOJ Asian dollar market 亚洲美元市场
Q>emyij Asian dollar rate 亚洲美元利率
ibskce{H Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
8;]U:tv Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
p_2-(n@ asked price 沽盘；喊价；索价；卖方报价
3)+}2 assessable income 应评税入息
(y!< ^ Q assessable loss 应评税亏损
F2RU7o'f. assessable profit 应评税利润
q Y$/i# assessable value 应评税值
G4eY}3F7,4 assessed profit 估定利润
&'-ze,k} assessed value 经评估价值
t#6@~ 49 assessment 评税；评定；估价；评税单
D^9r#& assessment number 评税编号；估价编号
Y5Jrkr)k assessment of additional tax 补加税评税
-*Z; EA- assessment of performance 业绩评估；实绩评价
DkGC +Dw Assessor 评税主任
!Wz%Hy:ZK asset price bubbles 资产价格泡沫
!r*Ogv[ asset-backed securities 具资产保证的证券
\sZ!F&a~ assets accretion 资产增值
0(!D1G{ul assets and liabilities 资产与负债
;y"q uJ'O assets betterment statement 资产递增表；资产改进表
A296 f( assets lending 实物放款；有抵押贷款
VdV18-ea assets of the company passing on the death 死者去世时转移的公司资产
N
v,Yikf assets pledged as security for liabilities 用作负债抵押的资产
qkN{l88 assets portfolio 资产投资组合
t1)Qa(#] assets price 资产价格
D|p`~( assets quality 资产质素
2-*zevPiG= assets realization 资产变现
Jx8?x#} assets refinancing arrangement 资产再集资安排
~4fjFo& _\ assets securitization 资产证券化
Y^-faL7*\ assets situated outside Hong Kong 在香港以外地方的资产
CPCjY|w7 assets stripping 削减资产；拆卖资产
.A`Q! assets value 资产值
2'zYrdem assignee 承让人
+ 5:oW~
; assignment 转让；转让书；转让契
yY$:zc"J assignment of interest 权益转让
yH0BN z8V assignment of letters patent and trade mark 专利证书及商标转让
3-5X^!C assignment of property 物业转让；物业转让书
-_RMiGM?T assignment right 转让权
Oy^)lF/ assignor 转让人
nT.2HQ((Xg associate 有联系的人；有关连人士；相联者；合伙人；联系人
$($26g Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
pIy+3 &\e; associate member 附属会员
!!4` #Z0+# associated body corporate 相联法人团体
D> |R.{ associated company 相联公司；联属公司
' s6SKjZS associated corporation 相联法团
7C%z 0 / Association of Chartered Certified Accountants [ACCA] [United Kingdom]
!Z* 2X
^ 公认会计师公会〔英国〕
~;A36M-[. Association of Futures Exchange Brokers 香港期货经纪协会
vf+GC*f Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2}P?N association of underwriters 承保人组织
L`Lro:E?kL assumption of control 接管
OTNcNY assurance 担保；保险；转易；转易书
1 \_S1ZS assurance of interest 权益的转易
5P'<X p at 19XX price 按一九ＸＸ年价格计算
~a^"VQ5]ac at a discount 按赔价计算；按贴水价格计算；打折扣
9fyJw1 at a premium 按溢价计算；按升水价格计算
" Y Z B@ at call 通知付款；按通知
{>E` Zf: at constant market price 按固定市价计算
`c zL$tN<P at constant price 按固定价格计算
'7UW\KEB[} at cost 按成本计算
yrnIQu*U u at current market price 按当时市价计算；按现时市价计算
%,G&By& , at current price 按当时价格计算；按现时价格计算
mgk<PY at factor cost 按要素成本计算；按生产要素成本计算
1I*b7t at money-of-the-day price 按付款当日价格计算
W xB}Uh at or better 按指定或较佳价位〔买卖指令〕
jU~
! *] at par 按面值计算；平价
`J%iFm/5* at sight 见票即付
H]7MN Y at the close 按收市盘
1/O7K R`K at the opening 按开市盘
)c:i 'L attestation 见证；见证条款
y Q_lJIX at-the-money option 平价期权
-^i[ attorney 受权人；受托代表人
IXaF(2> attornment 新拥有人承认书
MY]Z@ attributable profit 可归属利润
a&3pPfC attributable share value 可归属股份价值
-hx' T6G% Auckland Stock Exchange 奥克兰证券交易所
N<lO!x1[H* auction 拍卖
^a6c/ 2K auctioneer 拍卖商
'$@bTW audit 审计；核数
#Ont1>T,G Audit Commission 审计署
bn b:4?d] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Cx.GEY|0 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
A.@S>H'P
audit review 帐目审查
biJ"@dm
4 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
'gDhi!h% audited account 审计帐目；经审计的帐目
g q | T: audited annual account 经审计的周年帐目
dD
Qx [ audited balance sheet 经审计的资产负债表
LZirw' auditor 核数师；核数主任；审计师
" Zo<$p3] auditor's certificate 核数师证明书；审计师证明书
BB&7VSgc- auditor's report 核数师报告；审计师报告
95
7Cr Aussie bond 澳元债券
8.S&J6 austerity budget 紧缩预算
.Du-~N4\ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
T2Q `Ax7 Australia All Ordinaries Index 澳洲所有普通股票指数
oDtg B O< Australian Dollar [AUD] 澳元
!Nu ~4 Australian Options Market 澳大利亚期权市场
Z%]s+V)st Australian Securities Commission 澳洲证券事务监察委员会
\OV><|Lkh Australian Society of Certified Practising Accountants 澳洲执业会计师公会
sYQ =nL Australian Stock Exchange 澳大利亚证券交易所
vhA 4ol Austrian Schilling [ATS] 奥地利先令
v##k,R.d authentication 认证；鉴证
$IZ02ZM$ authority to purchase 委托购买证；委购书
PyOj{WX>W authorization 认可；核准；授权；授权书
n&? --9r authorization by direction 指示授权
zG fF.q} authorization by instruction 指令授权
^W&qTSjh authorization by warrant 令状授权
9~
[Sio~ authorization of unit trust 单位信托的认可
\yIan< q authorized agent 指定代理人
jF5Y-CX authorized capital 法定资本
^ EK]z8;| authorized clerk 出市员
hG~TqH^} B authorized dealer 认可交易商
gLyXe,Jp authorized financial institution 认可财务机构
`1AVw] k authorized fund 认可基金
oa4{s&d b- authorized fund house 获授权的基金公司；认可基金公司
\e89 >m authorized institution 认可机构
CK<Wba authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
sop *?0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
`QpkD8 authorized insurer 获授权保险人；获认可承保人
pX5#!) authorized investment 特准投资项目
%XX(x'^4 authorized person 获授权人
P;.j5P^j` authorized representative 获授权代表
eXN\w]GE authorized share capital 法定股本
(#uz_/xXa automated quotation system 自动报价系统
ZtS>'W8l Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
6:Fb>|]*PY 自动交易系统〔香港期货交易所有限公司〕
L_TM]0D>7 automatic adjustment mechanism 自动调整机制
|@6t"P ]@ automatic adjustment system 自动调整系统
#H0-Fwo Automatic Clearing House 自动票据交换所
U3R;'80 f automatic exchange rates accumulation system 自动化汇率累集系统
MLbmz\8a Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5G
>{*K/ automatic teller machine [ATM] 自动柜员机
yK1@`3@? autopay 自动转帐
k0@b"y* available assets 可用资产
p \A!"KC available fiscal reserve 现存财政储备
~F gxhK2+ available profit 可用利润
PV[ B q t Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
fi |k) average 平均；平均数；海损
+7 < W.Zii average basic salary 平均基本薪金
zEHX:-f8 average consumer expenditure 平均消费开支；一般消费开支
<'{*6f@n average cost 平均成本
6ol*$Q"z average cost of land production 增辟土地平均成本
'T!^H average daily turnover 平均每日成交额
Pdq}~um3{ average daily wage rate 平均每日工资率
eflmD$]SW average expenditure pattern 平均开支模式
L5 -p0O`R average growth rate 平均增长率
O[$,e% average net fixed assets 固定资产平均净值
NNOemTh average of relatives 相对价格平均数
AQx:}PO average price 平均价格
Y@jO #6R average propensity to consume 平均消费倾向；一般消费倾向
v[++"=<
o8 average propensity to save 平均储蓄倾向；一般储蓄倾向
XfYMv38( average rate 平均率
%QYH]DR average revenue 平均收入；平均收益
{WYJQKs 8 average stock 平均库存；平均存货
aR- ?t14 average yearly rent 平均年租
(:g ZZG avoidance of double taxation 避免双重课税
gK_^RE9~ avoidance of tax 避税
