A:
Ga5*tWj A share Ａ股；甲类股份
) \#*~73 abatement of tax 减税；减扣免税额
7;o:r$08&} ABN AMRO Bank N.V. 荷兰银行
S )rr above-the-line expenditure 线上项目支出；经常预算支出
60vmjm Xl above-the-line receipt 线上项目收入；经常预算收入
\1jThJn ABSA Asia Limited 南非联合亚洲有限公司
jkx>o?s)z absolute change 绝对数值变更
}q`9U !v absolute expenditure 实际开支
X'jyR:u t# absolute guideline figure 绝对准则数字
?a3 w By absolute interest 绝对权益
+7} ^Y} ( absolute order of discharge 绝对破产解除令
rP3tFvOH absolute profit margin 绝对利润幅度
&U7v=a absolute value 实值；绝对值
88 ~Nrl=co absolutely vested interest 绝对既得权益
n82tZpn absorbed cost 已吸收成本；已分摊成本
a8J AJk FB absorption 吸收；分摊；合并
r=5 S0 absorption rate 吸收率；摊配率；分摊率
)0-A;X2 ACB Finance Limited 亚洲商业财务有限公司
ea"X$<s>- acceptable form of reciprocity 合理的互惠条件
1hY| XZ%qd acceptable rate 适当利率；适当汇率
/iFn =pk1? acceptance agreement 承兑协议
AN Fes*8j acceptance for honour 参加承兑
O hk\P;} acceptor 承兑人；接受人；受票人
Q- 'j131[ acceptor for honour 参加承兑人
} +}nrJv accident insurance 意外保险
hm1s~@o Em Accident Insurance Association of Hong Kong 香港意外保险公会
Jg;[ k accident insurance scheme 意外保险计划
a]u.Uqyx2w accident year basis 意外年度基准
iH GVR accommodation 通融；贷款
A.vAk''(}+ accommodation bill 通融票据；空头票据
{&,p<5o accommodation party 汇票代发人
7.hBc;%2u account balance 帐户余额；帐户结余
bE/|&8 account book 帐簿
;
R}>SS' account collected in advance 预收款项
7]vmtl L account current book 往来帐簿
`!vqT 3p, account of after-acquired property 事后取得的财产报告
<"5l< E account of defaulter 拖欠帐目
94+^K=lAX account payable 应付帐款
}ouGxs+^[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
{&n- @$? account receivable 应收帐款
zsXgpnlHT account receivable report 应收帐款报表
F<,pAxl~@ account statement 结单；帐单；会计财务报表
3p=Xv%xd account title 帐户名称；会计科目
E:x@O8F accountant's report 会计师报告
ks0Q+YW Accountant's Report Rules 会计师报告规则
?Fl}@EA#M accounting and auditing procedure 会计与审计程序；会计与核数程序
%=UD~5!G0 Accounting Arrangements 《会计安排》
BA c+T accounting basis 会计基础
9jTBLp-i#N accounting by Official Receiver 破产管理署署长呈交的帐目
->b5"{t Accounting Circular 《会计通告》
v`Jt+?I accounting class 会计类别
"Xv} l@ accounting date 记帐日期；会计结算日期
9 8|sWI3 B accounting for money 款项核算
6kH6" Accounting Officer 会计主任
jg710.v: accounting period 会计报告期；会计期
a yA; 6Qt accounting policy 会计政策；会计方针
w 0_P9g: accounting practice 会计惯例
V1]GOmXz accounting principle 会计准则
<R7{W"QTA) accounting record 会计记录
-wXeu e},> accounting report 会计报告
v0\l~_|H Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{$z54nvw$ Accounting Society of China 中国会计学会
1%+-}yo< accounting statement 会计报表
qS vV |G accounting system 会计制度；会计系统
qLmzA@Cv accounting transaction 会计事项；帐务交易
m
!*F5x accounting treatment 会计处理
P\j\p
= accounting year 会计年度
=y][j+WH accretion 增值；添加
CT[9=wV)m% accrual 应计项目；应累算数目
r tuaU=U accrual basis 应计制；权责发生制
7
~~ug accrual basis accounting 应计制会计；权责发生制会计
_"1RidhH accrue 应累算；应计
[<#j K}g accrued benefit 应累算利益
D5lQ0_IeW accrued charges 应计费用
VvyRZMR accrued cumulative preference share dividend 应累算的累积优先股股息
sG`x |%t accrued expenses 应累算费用
X<L=*r^C,= accrued interest payable 应付利息；应计未付利息
\jiE :Qt accrued interest receivable 应收利息；应计未收利息
|SkQe[t accrued right 累算权益
L+8ar9es accruing profit 应累算的利润
INN} xZ accumulated fiscal reserve 累积财政储备
Xf`e 4 accumulated profit 累积利润；滚存溢利
|Mb{0mKb accumulated reserve 累积储备
lcdhOjz!N accumulation of surplus income 累积收益盈余
{$^'oRk acquired assets 既得资产
?P'$ Vxl acquisition 收购；购置；取得
spV7\Gs.@ acquisition cost 购置成本
msmW2Zc acquisition expenses 购置费用
|T|m5V'l acquisition of 100% interest 收购全部股权
mXRkR.zu+ acquisition of control 取得控制权
4-yK!LR acquisition of fixed assets 购置固定资产
CVfV acquisition of shell “买壳”
x(Bt[=,K3 acquisition price 收购价
ZM.'W}J{ * act of God 天灾
Z=]SAK` acting partner 执事合伙人
RsZj active market 买卖活跃的市场；交投畅旺的市场；旺市
sUG!dwqqd active partner 积极参与的合伙人
3(Wijt H active trading 交投活跃
2`4m"D tA actual circulation 实际流通
FgH7YkKrD actual cost 实际成本
[[$C tqLg actual expenditure 实际开支；实际支出
;:6\w!fc actual income 实际入息；实际收入；实际收益
\V>5) R n actual market 现货市场
N{v) pu. actual price 现货价；实际价格
0nb%+],pX actual profit 实际利润
TF8#I28AD actual quotation 实盘；实际价位；实际报价
p3M!H2W actual year basis 按实际年度计算
j9+4},>>CU actuals 实货
B->AY.&j actuarial investigation 精算调查
fQfn7FaW_\ actuarial principle 精算原则
e$~ [\
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wo@ T @Ve~ Actuarial Society of Hong Kong 香港精算学会
4CM'I~ actuarial valuation 精算师估值
O52 /fGt actuary 精算师
x"b'Pmw ad referendum agreement 暂定协议；有待覆核的协定
DG;7+ 2U ad valorem duty 从价税；按值征税
C8-7XQ=B:b ad valorem duty system 从价税制
oai=1vt@
ad valorem fee 从价费
|oPRP1F-;e ad valorem tariff 从价关税
GKt."[seV additional allowance 额外免税额
36=aahXd\ additional amount for unexpired risk 未过期风险的额外款额
`;UWq{" additional assessable profit 补加应评税利润
pQiC#4b additional assessment 补加评税
]DVr-f
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D>7a0p784 additional commitment vote 额外承担拨款
"/'3 I/ } additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(7R?T} additional dependent parent allowance 供养父母额外免税额
{,% &}kd> additional provision 额外拨款
lb_N"90p additional stamp duty 附加印花税
ME)Tx3d additional tax 补加税罚款；补加税款
qfDG.Zee# Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
tAv3 + adjudged bankrupt 被裁定破产
I\mF dE adjudicated bankrupt 裁定破产人
QC+
Z6WS; adjudication fee 裁定费；评定印花税额手续费；评估契据费
/JR+WmO adjudication of bankruptcy 裁定破产；宣告破产
5NhFjPETr adjudication of insolvency 裁定无力偿还债务
%66="1z0@ adjusted actual 经调整的实数；调整后的实数
t /+;#- adjusted current assets 经调整的流动资产；调整后的流动资产
XKWq{,Ks adjusted figure 经调整的数字；调整后的数额
*{ rorir adjusted liabilities 经调整的负债；调整后的负债
+bz nKy! adjusted loss 经调整的亏损；调整后的亏损
xgk~%X%K 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
kq}byv}3I adjusted profit 经调整的利润；调整后的利润
2z-Nw <bA adjusted surplus 经调整的盈余额；调整后的盈余额
w/6X9d adjusted value 经调整的价值；调整后的价值
{'IO adjustment 调整；修订；理算〔保险〕
Bv<g Vt adjustment centre 调剂中心
%,@pV%2 adjustment lag 调整过程的时间差距；调整时差
_*o <<C\E adjustment mechanism 调整机制
Td i^P}i_ adjustment of loss 亏损调整
=~;~hZj adjustment process 调整过程；调整程序
Fl`U{03 adjustment range 调整幅度
%YR&>j
k administered exchange rate 受管制汇率
GLf!i1Z Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
r9ulTv}X administration expenses 行政费用
J
p?XV<3Z administration fee 手续费；行政费
h.EI(Ev"GN administration in bankruptcy 破产管理
E{\CE1* administration order 遗产管理令
$lxpwO administrator 管理人；遗产管理人
r!Eh}0bL administrator of the estate 遗产管理人
OijuOLt admission of debt 债项承认书
h3@tZL#g admission of proof 接纳债权证明
~ q ^o |? advance 放贷款项；垫付款项；预支款项；预付款项
JWb + advance account 暂支帐目；预付款帐户
b G:\*1T advance compensation 预付补偿金
p":u]Xgb advance from shareholder 股东垫款
;E.]:Ia~ advance pending reimbursement 预支以待日后付还
"6jt$-? advanced economy 先进经济体系
d,^O[9UWo advancement 预付；预付财产
!UoA6C: advances warrant 垫款令
c>LP}PGk advancing 贷出
&>\;4E.O5 adverse balance 逆差
*V2 ;ds.~ adverse exchange 逆汇
1/97_:M0~F advertisement addressed to shareholders 在报章刊登的致股东通告
<st <oR' advice for collection 托收通知书
roQI;gq^ advice of drawing 提款通知书；汇票通知书
W![K#r5T advice of payment 付款通知
[^"*I.Z_ Advisory Committee [Securities and Futures Commission]
$S#Z>d*1! 谘询委员会〔证券及期货事务监察委员会〕
4A2}3$c9 Advisory Committee on Diversification 经济多元化谘询委员会
Rt#QW*h\|i affidavit 誓章；遗产申报誓章
YmC}q20; affidavit of no receipt 述明无收款的誓章
r
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g affiliate 联号；联营公司；附属公司
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?& affiliated company 附属公司；联号；联营公司
} B -$} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
30sJ"hF9 affordability 负担能力
QD @O!};
T African Development Bank [AfDB] 非洲开发银行
?\Z pVL<> after-acquired property 事后取得的财产
MH.+pqIv^ after-hours dealing 市后交易
6m_ mma_,& after-tax profit 税后盈利；税后利润；税后溢利
aF
2vgE\ agency agreement 代理协议
lx+;<la agency expenses 代理机构的开支
H,% bKl# agency fee 代理费
FSM M Agency Law 《代理法》
Ph=NH8 agent 代理人；承销人
HA0!>_I dC agent of company 公司代理人
:Qge1/ agent's fee 代理人费；经纪费
W:i Q& [f aggregate 总计；总数；总体数字
RhowhQ) G aggregate amount 总款额；总额
c]M+|R5 aggregate assets and liabilities 总体资产与负债
U"r*kO % aggregate at constant price 按固定价格计算的总体数字
_WZx].|A= aggregate demand 总需求
g7zl5^o3 j aggregate gross position 总持仓量
a/V,iCiH aggregate limit 总限额
FsED 9+/m aggregate of salaries tax 合计薪俸税
E*YmHJ:k aggregate performance 总体表现；总体业绩
}h^
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Ic0Sb7c aggregate surplus 总盈余
/GgID!8 aggregate total 整体总额
D)-LZbPa aggregate value 总值；合计价值
Jt[ug2 6 aggregated basis 合计基准
"&={E{pQ aggregated net chargeable income 合计应课税入息实额
4;YP\{u aggregation 合并计算；合计；总和
8!2)=8|f aggregation of incomes of husband and wife 夫妇入息合并计算
sO Lh'x f. aggregation of property 财产的总和
|Y!^E % * agio 差价；贴水
)Eozo4~ 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》
+ Csb8 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
JQKXbsXS 《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》
F7<mm7BGZ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}eLApFHEDg 《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》
GKo YT{6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<SNr\/aCRi 《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( qg%1+ agreement for a settlement 授产协议
'U X^] agreement for assignment 转让协议
~<_#%R! agreement for sale 售卖协议；买卖协议
S>dHBR#AD agreement for sale and purchase 买卖协议
V 48_aL agreement for the payment of interest 支付利息协议
gCg hWg{S agreement for the repayment of money 还款协议
]H/,Q6Q agreement of reinsurance 再保险协议
pb97S^K[ Agricultural Bank of China 中国农业银行
UCVYO.
9" air passenger departure tax 飞机乘客离境税
WR #XPbk Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
lR %#R airport tax 机场税
&4OJJ9S alcohol duty 酒精税
=aVvv+T
alienation 让与；让渡；转让
9?\cm}^? alimony 生活费；赡养费
^ |MS2' All Ordinaries Index [AOI] 所有普通股指数
8]#FvgX all risks 全险；综合险
('7?"npd All Sales Record for Stock Market 《股票市场成交报告》
)x!q;^Js9A Allied Capital Resources Limited 新联财务有限公司
+<\LY(o all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8[@,i|kgg0 allocation letter 拨款信件
+'m9b 7+v allocation of fund 分配款项；预留款项
11l=zv allocation of profit 利润分配；溢利分配
->I.D?p allocation warrant 拨款令
51ViJ dZ allotment 分配；配股
vGi<" Sn7 allotment notice 股份配售通知；配股通知
oZ2: % allotment of shares 股份分配
{qw'gJmX allowable 可获宽免；免税的
8U@f/ P allowable business loss 可扣除的营业亏损
t`6]eRR allowable expenses 可扣税的支出
$ #!oejLD allowance 免税额；津贴；备抵；准备金
;}Jv4Z allowance for debts 债项的免税额
{gzQ/|}#z- allowance for depreciation by wear and tear 耗损折旧免税额
Q9cSrU [$ allowance for funeral expenses 殡殓费的免税额
,[
2N3iH allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7FH-l(W allowance for repairs and outgoings 修葺及支出方面的免税额
=Z.0-C>W allowance to debtor 给债务人的津贴
?eTZ>o.p/ alteration of capital 资本更改
}C @xl9S " alternate trustee 候补受托人
[7><^?t
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diXWm-ZKL ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#f(a,,Uu' ambit of charges 征税范围；收费范围
.M:&Aj)x16 amended valuation 经修订的估值
(7X American Commodities Exchange 美国商品交易所
QI[WXx p American Express Bank Limited 美国运通银行
:0@0muo American Stock Exchange 美国证券交易所
_EMX x4J amortization 摊销
4]1/{</B| amount due from banks 存放银行同业的款项
6?,q ysm06 amount due from banks abroad 存放海外银行同业的款项
xtGit} amount due from holding companies 控股公司欠款
SXsszb:_ amount due from local banks 存放本港银行同业的款项
B}04 E^ amount due to banks 银行同业的存款
|4DN2P
amount due to banks abroad 海外银行同业的存款
N@PuC> amount due to holding companies 控股公司存款
;\th.!'rn amount due to local banks 本港银行同业的存款
w#1BHx amount due to outport banks 外埠银行同业的存款
4 6v C/ amount for note issue 发行纸币的款额
">7xSWR*4 amount of bond 担保契据的款额
p@78Xmu?q amount of consideration 代价款额
UG.:D';3, amount of contribution 供款数额
v^eAQoFLhN amount of indebtedness 负债款额
jW&*?6< amount of principal of the loan 贷款本金额
oJ M; CN amount of rates chargeable 应征差饷数额
tzN9d~JZ amount of share capital 股本额
6`2i'flv amount of sums assured 承保款额
Fq Jd amount of variation 变动幅度
;8#6da, amount of vote 拨款数额
GipiO5)1C amount payable 应付款额
X#T|.mC dC amount receivable 应收款额
9z4F/tUq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Pac ^=|h<q analysis 分析
\r aP ancillary risk 附属风险
8T"L'{ggWB annual account 周年帐目；周年帐目报表；年度决算；年结
?n<F?~ annual accounting date 年结日期
{#+K+!SvDX annual allowance 每年免税额；年积金；年度津贴；年津
C+\z$/q annual balance 年度余额
MY{Kq;FvRP annual disposable income 每年可动用收入
"`K_5"F annual estimates 周年预算
JRBz/ j annual fee 年费
+ _ehzo97 annual general meeting 周年大会
12i` 82>; annual growth rate 年增率；每年增长率
pej-W/R& annual long-term supplement 长期个案每年补助金
T} \>8EEG annual pensionable emolument 可供计算退休金的年薪
'[6]W) f annual report 年报
:&5u) Annual Report on the Consumer Price Index 《消费物价指数年报》
BUZ74 annual return 周年报表；周年申报表；每年报税表格
zecM|S _ Annual Return Rules 《周年报表规则》
YQ+8lANC annual review of consumer prices 每年消费物价回顾
X%-"b` annual roll-forward basis 逐年延展方式
;PVE= z+y annual salary 年薪
yVzV] &k annual statement 年度报表；年度决算表
4 +qo=i Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
&5jc
&CS annuitant 年金受益人
I!F&8B+| annuity 年金
H5]q*D2 annuity contract 年金合约
. +2:~%v6 annuity on human life 人寿年金
4grV2xtX antecedent debt 先前的债项
%^W(sB$b ante-dated cheque 倒填日期支票
\aSc2Ml]3n anticipated expenditure 预期开支
&7kLSb&|; anticipated net profit 预期纯利
bZSt< cH3 anticipated revenue 预期收入
= ?L16mu1& anti-inflation measure 反通货膨胀措施
)%/ Ni^ anti-inflationary stance 反通货膨胀立场
$o9^b
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:hO B
apparent financial solvency 表面偿债能力
y< gRl/e apparent partner 表面合伙人
vy
[7I8f{ application for personal assessment 个人入息课税申请书
c-zW
2;|61 application of fund 资金应用
jB -A d8 application to release as liquidator and to destruct the books of accounts and documents
FM3.z)> 申请免除清盘人职务及毁灭帐簿与文件
0<A*I{,4L appointed actuary 委任精算师
gT[] "ZT7 appointed auditor 委任核数师；委任审计师
6jMc|he appointed trustee 委任的受托人
gRs @T<k2 appointer 委任人
s4 , ` apportioned pro rata 按比例分摊
k=t{o apportionment 分配；分摊
wR 2`*.O Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Nba1!5 :M apportionment formula 分摊方程式
LB7 $&.m'B apportionment of estate duty 遗产税的分摊
IF&edP[V appraisal 估价；评估
v7j/_;JE; appreciable growth 可观增长
Ku6ndc appreciable impact 显着影响
DM6(8df( appreciable increase 可观增长
u<"-S63+ appreciation 增值；升值
vzAY+EEx appreciation against other currencies 相对其他货币升值
o7tlkSZ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
,*Wh{) appreciation tax 增值税
m k~F@ appropriation 拨款；拨用；拨付
<F}j;mX appropriation account 拨款帐目
Lz9|"F"V Appropriation Bill 拨款法案
iMM9a;G+ appropriation-in-aid system 补助拨款办法
<qoc)p=__ approved assets 核准资产
1=_?Wg: approved basket stock 认可一篮子证券
4 J9Y approved budget 核准预算
>]Mhkf/=) approved charitable donation 认可慈善捐款
Ye^#]%m approved charitable institution 认可慈善机构
v araBFD approved currency 核准货币；认可货币
1h]nE/T.O approved estimates 核准预算
JWM4S4yZHR approved estimates of expenditure 核准开支预算
R74RJi& approved overseas insurer 核准海外保险人
iMYJ VB= approved overseas trust company 核准海外信托公司
i @M^ l`w approved pooled investment fund 核准汇集投资基金
0kp{`3ce approved provident fund scheme 认可公积金计划
c#9=o;1El approved provision 核准拨款
j`u2\ ; approved redeemable share 核准可赎回股份
WYvcN8F approved regional stock 认可地区性证券
f#38QP-T approved retirement scheme 认可退休金计划
\V j7%ph approved subordinated loan 核准附属贷款
nKwOSGPQt arbitrage 套戥；套汇；套利
_B&;z $ arbitrageur 套戥者；套汇者
Y qKQm+G arbitrary amount 临时款项
* w dNZ arrangement 措施；安排；协定
3 cqc< arrears 欠款
M%13b$i~f arrears of pay 欠付薪酬
J"eE9FLM arrears of revenue 逾期未收税款；逾期未收的帐项
RXO}mu]Iu articles of association 组织章程；组织细则；组织章程细则
M&(0n?R"R Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
7
A{R0@ ascertainment of profit 确定利润
P` CQ)o "Asia Clear" “亚洲结算系统”
1b7 Q-elG Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*[3tGiU J Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
%
y` tDR Asian Development Fund [ADF] 亚洲发展基金
IjPt JwW`A Asian dollar bond 亚洲美元债券
QF.M%she+ Asian dollar market 亚洲美元市场
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mH c Asian dollar rate 亚洲美元利率
1 N.weey}W Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
qpB8ujj<V Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
/u"K`y/*j\ asked price 沽盘；喊价；索价；卖方报价
/KgP<2p assessable income 应评税入息
'8^>Z.~V assessable loss 应评税亏损
2a k*a I assessable profit 应评税利润
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Pq assessable value 应评税值
E_xCRfw_i] assessed profit 估定利润
AhV V assessed value 经评估价值
+ VhD]! assessment 评税；评定；估价；评税单
N@? z&urQi assessment number 评税编号；估价编号
R"`<ZY6(Ou assessment of additional tax 补加税评税
0$R}_Ok assessment of performance 业绩评估；实绩评价
Nk\/ l K\ Assessor 评税主任
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pMB7 asset price bubbles 资产价格泡沫
?D M!=.] asset-backed securities 具资产保证的证券
AbMf8$$3SH assets accretion 资产增值
k
_Bz@^J assets and liabilities 资产与负债
2r eQd47 assets betterment statement 资产递增表；资产改进表
.L3D] assets lending 实物放款；有抵押贷款
v00w
GOpW assets of the company passing on the death 死者去世时转移的公司资产
J.,7d , assets pledged as security for liabilities 用作负债抵押的资产
U)S!@ 2(4 assets portfolio 资产投资组合
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8 !9 assets price 资产价格
a [BIY&/Q assets quality 资产质素
V ?C a[ assets realization 资产变现
%vWh1- assets refinancing arrangement 资产再集资安排
#"JtH"pF assets securitization 资产证券化
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assets situated outside Hong Kong 在香港以外地方的资产
/:w.Zf>B9 assets stripping 削减资产；拆卖资产
KF HcHz assets value 资产值
l !R >I7 assignee 承让人
78zwu<ET assignment 转让；转让书；转让契
D89 (u.h assignment of interest 权益转让
I|P#|0< 2 assignment of letters patent and trade mark 专利证书及商标转让
;0 9~#Wop assignment of property 物业转让；物业转让书
Q$S|L C assignment right 转让权
D14i] assignor 转让人
qAVZ&:# associate 有联系的人；有关连人士；相联者；合伙人；联系人
Z&Z= 24q_ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
w"FBJULzn9 associate member 附属会员
^1+=HdN, associated body corporate 相联法人团体
d/ I*$UC associated company 相联公司；联属公司
X|p Ow," associated corporation 相联法团
3Yf!H-(\uB Association of Chartered Certified Accountants [ACCA] [United Kingdom]
S 4>1 d- 公认会计师公会〔英国〕
K1|xatx1V Association of Futures Exchange Brokers 香港期货经纪协会
?wj1t!83 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$s 9YU" association of underwriters 承保人组织
"xMnD(p assumption of control 接管
,uhOf! | assurance 担保；保险；转易；转易书
zqGo7;;# assurance of interest 权益的转易
uRRp8hht at 19XX price 按一九ＸＸ年价格计算
$mDlS at a discount 按赔价计算；按贴水价格计算；打折扣
OO?B N! at a premium 按溢价计算；按升水价格计算
_Dg|Iz,Uh at call 通知付款；按通知
iJ EKLv at constant market price 按固定市价计算
Mr yY<s at constant price 按固定价格计算
5tu 4uYp; at cost 按成本计算
Ov~>* [ at current market price 按当时市价计算；按现时市价计算
)tR@\ G >% at current price 按当时价格计算；按现时价格计算
9d >AnTf&H at factor cost 按要素成本计算；按生产要素成本计算
:LMLY<8>9 at money-of-the-day price 按付款当日价格计算
6+_ qGV at or better 按指定或较佳价位〔买卖指令〕
Xp_G9I,+ at par 按面值计算；平价
%D<>F&h at sight 见票即付
{w VJv1*l at the close 按收市盘
&/]g@^h9 at the opening 按开市盘
L=-v>YL+ attestation 见证；见证条款
K Fn [ at-the-money option 平价期权
drf?7%v attorney 受权人；受托代表人
jf~-;2 attornment 新拥有人承认书
@6z]Xb attributable profit 可归属利润
6 #Afj0 attributable share value 可归属股份价值
{);<2]o| 6 Auckland Stock Exchange 奥克兰证券交易所
~e<h 2/Xc auction 拍卖
C \5"Kb auctioneer 拍卖商
: x@j)& audit 审计；核数
Z E0D= Audit Commission 审计署
V.kRV{43 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
rh 7%<xb> 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
& 0%x6vea audit review 帐目审查
LIMPW w g Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
GUdVsZjz( audited account 审计帐目；经审计的帐目
vvcA-k? audited annual account 经审计的周年帐目
H D {2nZT audited balance sheet 经审计的资产负债表
^,N=GZRWW auditor 核数师；核数主任；审计师
dG*2-v^G auditor's certificate 核数师证明书；审计师证明书
=?gDM[t^ auditor's report 核数师报告；审计师报告
B|6_4ry0U Aussie bond 澳元债券
QwgP+ M+ austerity budget 紧缩预算
3!0~/8!f@ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
e?)i c\K Australia All Ordinaries Index 澳洲所有普通股票指数
6] 5e(J{Fz Australian Dollar [AUD] 澳元
YO`V'6\ Australian Options Market 澳大利亚期权市场
?'r=>'6D Australian Securities Commission 澳洲证券事务监察委员会
|$a!Zx94^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
UU" ' Australian Stock Exchange 澳大利亚证券交易所
d{G*1l(X Austrian Schilling [ATS] 奥地利先令
We*&\e+"T authentication 认证；鉴证
*B1%- authority to purchase 委托购买证；委购书
l5esx#([*R authorization 认可；核准；授权；授权书
zY &/^^y authorization by direction 指示授权
qA5PIEvdq authorization by instruction 指令授权
Ij9ezNZT= authorization by warrant 令状授权
%[H|3 authorization of unit trust 单位信托的认可
a\?-uJ+ authorized agent 指定代理人
4-veO3&.h authorized capital 法定资本
ftwn<B authorized clerk 出市员
,f?+QV\T. authorized dealer 认可交易商
f{eMh47 NC authorized financial institution 认可财务机构
U
*']7- authorized fund 认可基金
k86j&
.m_ authorized fund house 获授权的基金公司；认可基金公司
P\2UIAPa\b authorized institution 认可机构
} 0z] sYI authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
t } q \. authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9L9+zs3 k authorized insurer 获授权保险人；获认可承保人
^4 ?LQ [t' authorized investment 特准投资项目
< k?jt authorized person 获授权人
A~MIFr /8 authorized representative 获授权代表
Z_ }[hz$ authorized share capital 法定股本
+_ZXzzcO< automated quotation system 自动报价系统
oVYW '~OID Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
yV/A%y-P 自动交易系统〔香港期货交易所有限公司〕
vo JmNH automatic adjustment mechanism 自动调整机制
/7[X_)OG automatic adjustment system 自动调整系统
~gJJ@j 0n Automatic Clearing House 自动票据交换所
<b$.{&K automatic exchange rates accumulation system 自动化汇率累集系统
}6!*H! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
40)Ti automatic teller machine [ATM] 自动柜员机
iX\]-_D autopay 自动转帐
Qy_! +q available assets 可用资产
S<bsrS*$ available fiscal reserve 现存财政储备
;j^C35 available profit 可用利润
8ZPj zN>c6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
mKN#dmw6 average 平均；平均数；海损
N!iugGL average basic salary 平均基本薪金
5}MjS$2og average consumer expenditure 平均消费开支；一般消费开支
1DT}_0{0Q average cost 平均成本
7r,h [9~e average cost of land production 增辟土地平均成本
deVbNg8gs average daily turnover 平均每日成交额
UG:S! w' average daily wage rate 平均每日工资率
na,i(m?l average expenditure pattern 平均开支模式
1]% ]"JbV average growth rate 平均增长率
%6eQ;Rp* average net fixed assets 固定资产平均净值
+(l(|lQy$ average of relatives 相对价格平均数
>4&s7][Q| average price 平均价格
NT&sk rzW average propensity to consume 平均消费倾向；一般消费倾向
pRrokYM
d average propensity to save 平均储蓄倾向；一般储蓄倾向
wseb]=U average rate 平均率
k1HVvMD< average revenue 平均收入；平均收益
dD.;P=AP average stock 平均库存；平均存货
"Q < average yearly rent 平均年租
FhVoN} avoidance of double taxation 避免双重课税
lbUUf} avoidance of tax 避税
