A:
c
DO< z A share Ａ股；甲类股份
|jwN 8@ abatement of tax 减税；减扣免税额
qD?-&>dBWi ABN AMRO Bank N.V. 荷兰银行
=Zc
Vywz;+ above-the-line expenditure 线上项目支出；经常预算支出
!mLD` 62. above-the-line receipt 线上项目收入；经常预算收入
=zX ii{t ABSA Asia Limited 南非联合亚洲有限公司
qH-':|h7 absolute change 绝对数值变更
H<bK9k)E absolute expenditure 实际开支
q*B(ZG absolute guideline figure 绝对准则数字
h.D*Y3=< absolute interest 绝对权益
. ECT absolute order of discharge 绝对破产解除令
?Pw( absolute profit margin 绝对利润幅度
-yH8bm'0" absolute value 实值；绝对值
FELTmQU V absolutely vested interest 绝对既得权益
I:9jn" absorbed cost 已吸收成本；已分摊成本
,}hJ ) absorption 吸收；分摊；合并
nax(V absorption rate 吸收率；摊配率；分摊率
&T) h9fyc ACB Finance Limited 亚洲商业财务有限公司
0zvA>4cq) acceptable form of reciprocity 合理的互惠条件
}FoO acceptable rate 适当利率；适当汇率
84uHK)h<% acceptance agreement 承兑协议
pHkhs{/X acceptance for honour 参加承兑
39zwPoN> acceptor 承兑人；接受人；受票人
Hjtn*^fo^ acceptor for honour 参加承兑人
,F)9{ <r] accident insurance 意外保险
t)hAD_sf Accident Insurance Association of Hong Kong 香港意外保险公会
:Kt'Fm,s? accident insurance scheme 意外保险计划
hB:}0@l6p= accident year basis 意外年度基准
9V5d=^ accommodation 通融；贷款
K)d]3V! accommodation bill 通融票据；空头票据
<R>%DD =v^ accommodation party 汇票代发人
uh_ 2yw_ account balance 帐户余额；帐户结余
X_nxC6[m% account book 帐簿
d#*n@@V4 account collected in advance 预收款项
4Ev#`i3~ account current book 往来帐簿
hR1n@/nh account of after-acquired property 事后取得的财产报告
[O52Bn account of defaulter 拖欠帐目
D D]e0 pa account payable 应付帐款
0p;pTc account payee only [A/C payee only] 只可转帐；存入收款人帐户
*MBu5
+u%e account receivable 应收帐款
0cxk)l% account receivable report 应收帐款报表
ejuw+@ _ account statement 结单；帐单；会计财务报表
k_}aiHdG account title 帐户名称；会计科目
Im* ~6 [ accountant's report 会计师报告
Zg#VZg1
2 Accountant's Report Rules 会计师报告规则
h72#AN accounting and auditing procedure 会计与审计程序；会计与核数程序
78[5@ U Accounting Arrangements 《会计安排》
F:o<E 42 accounting basis 会计基础
Qs o"jYl< accounting by Official Receiver 破产管理署署长呈交的帐目
hn@T ]k Accounting Circular 《会计通告》
D ^~G(m;- accounting class 会计类别
yd-Kg zm8n accounting date 记帐日期；会计结算日期
1VD8y_tC accounting for money 款项核算
}&h* bim Accounting Officer 会计主任
o : t z _5 accounting period 会计报告期；会计期
Xob,jo}a accounting policy 会计政策；会计方针
uK5&HdoM accounting practice 会计惯例
E 3 a^)S{ accounting principle 会计准则
n)'5h &# accounting record 会计记录
5lc%GJybV accounting report 会计报告
l5R0^!t Accounting Services Branch [Treasury] 会计事务部〔库务署〕
N3`EJY_|V Accounting Society of China 中国会计学会
;H PQhN_ accounting statement 会计报表
:jc
?T accounting system 会计制度；会计系统
+9[/> JM accounting transaction 会计事项；帐务交易
)GpH5N'EI accounting treatment 会计处理
lwU$*?yv accounting year 会计年度
xc HG5bg | accretion 增值；添加
#r ;;d( accrual 应计项目；应累算数目
10 D6fkjf accrual basis 应计制；权责发生制
'.mHx#?7 accrual basis accounting 应计制会计；权责发生制会计
0;bi*2U accrue 应累算；应计
Y m WVb accrued benefit 应累算利益
Y,%d_yR[ accrued charges 应计费用
-!kfwJg8N( accrued cumulative preference share dividend 应累算的累积优先股股息
U(jZf{ `Mz accrued expenses 应累算费用
#cRw0bn: accrued interest payable 应付利息；应计未付利息
Gc'CS_L accrued interest receivable 应收利息；应计未收利息
lW!}OzE(m accrued right 累算权益
)O~V3 a accruing profit 应累算的利润
Zs s `## accumulated fiscal reserve 累积财政储备
!7KSNwGu accumulated profit 累积利润；滚存溢利
GkT:7`|C accumulated reserve 累积储备
.1&~@e%=- accumulation of surplus income 累积收益盈余
}zkMo ? acquired assets 既得资产
*y x&4)Or acquisition 收购；购置；取得
dcGs 0b acquisition cost 购置成本
M^E\L
C acquisition expenses 购置费用
GT)63| acquisition of 100% interest 收购全部股权
7 q%|-`# acquisition of control 取得控制权
bJz}\[z acquisition of fixed assets 购置固定资产
H*Tc.Ie acquisition of shell “买壳”
[9:'v@Ph acquisition price 收购价
JF vVRGWB act of God 天灾
RKY~[IQ, acting partner 执事合伙人
9EE},D active market 买卖活跃的市场；交投畅旺的市场；旺市
2'38(wXn# active partner 积极参与的合伙人
mF?GQls` active trading 交投活跃
-666|pA actual circulation 实际流通
]ZB^Hi_ actual cost 实际成本
6^oQ8unmS actual expenditure 实际开支；实际支出
ZDI%?.U actual income 实际入息；实际收入；实际收益
P a{)@xT actual market 现货市场
0(Hhb#WDh\ actual price 现货价；实际价格
_7O;ED+ actual profit 实际利润
I\BcG(hlJ actual quotation 实盘；实际价位；实际报价
GomTec9. actual year basis 按实际年度计算
Jx:t(oUR+ actuals 实货
0M'[|ci d| actuarial investigation 精算调查
VGVZ`| actuarial principle 精算原则
0
tZ>yR actuarial report 精算师报告
\GR M,c Actuarial Society of Hong Kong 香港精算学会
t#Q" ;e actuarial valuation 精算师估值
.!kO2/:6 actuary 精算师
} +@H&}u ad referendum agreement 暂定协议；有待覆核的协定
y~w -z4 ad valorem duty 从价税；按值征税
e+!+(D ad valorem duty system 从价税制
h|MTE~
ad valorem fee 从价费
lDQ' ad valorem tariff 从价关税
RO([R=.`/ additional allowance 额外免税额
Qe&K additional amount for unexpired risk 未过期风险的额外款额
cPemrNxydN additional assessable profit 补加应评税利润
;}tEU'& additional assessment 补加评税
v[aFSXGj) additional commitment 额外承担
: DxC jv additional commitment vote 额外承担拨款
hr+,-j additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
x}`]9XQ additional dependent parent allowance 供养父母额外免税额
qm.30 2 additional provision 额外拨款
+EmT+$>J additional stamp duty 附加印花税
nj (/ It additional tax 补加税罚款；补加税款
~4YLPMGKl Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{E oRY/] adjudged bankrupt 被裁定破产
#q06K2 adjudicated bankrupt 裁定破产人
uA } w?; adjudication fee 裁定费；评定印花税额手续费；评估契据费
< O5 r| adjudication of bankruptcy 裁定破产；宣告破产
,Tb~+z|-[ adjudication of insolvency 裁定无力偿还债务
wX0m8" g@ adjusted actual 经调整的实数；调整后的实数
5&y;r adjusted current assets 经调整的流动资产；调整后的流动资产
\,w*K'B_Y adjusted figure 经调整的数字；调整后的数额
U%Kv}s/(F{ adjusted liabilities 经调整的负债；调整后的负债
D*>EWlZ adjusted loss 经调整的亏损；调整后的亏损
3
e19l!B 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
%7X<:f|N8x adjusted profit 经调整的利润；调整后的利润
\WDL?(G< adjusted surplus 经调整的盈余额；调整后的盈余额
$Vi[195]2 adjusted value 经调整的价值；调整后的价值
T,Bu5:@# adjustment 调整；修订；理算〔保险〕
=aWj+ggd@ adjustment centre 调剂中心
GJUorj& adjustment lag 调整过程的时间差距；调整时差
!s>AVV$;0 adjustment mechanism 调整机制
!T((d7; adjustment of loss 亏损调整
4>uy+"8PO adjustment process 调整过程；调整程序
6N{V cfq adjustment range 调整幅度
P <$)v5f administered exchange rate 受管制汇率
Wz}8O]#/. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
];-DqK' administration expenses 行政费用
qfO=_z ES administration fee 手续费；行政费
^1a/)Be{_ administration in bankruptcy 破产管理
P Y4RwN administration order 遗产管理令
ad\?@>[ I administrator 管理人；遗产管理人
2 kOFyD
administrator of the estate 遗产管理人
-:hiLZJ7- admission of debt 债项承认书
<K~> :4c admission of proof 接纳债权证明
9 >t advance 放贷款项；垫付款项；预支款项；预付款项
9@Iz:!oqb advance account 暂支帐目；预付款帐户
'`-W!g[
> advance compensation 预付补偿金
AhZ`hj advance from shareholder 股东垫款
h6 *&1r advance pending reimbursement 预支以待日后付还
`A]CdgA advanced economy 先进经济体系
%uuh+@/&yz advancement 预付；预付财产
)J O #Z( advances warrant 垫款令
ArFsr advancing 贷出
Kk}|[\fW adverse balance 逆差
m3apeIEi[ adverse exchange 逆汇
h\oAW?^ advertisement addressed to shareholders 在报章刊登的致股东通告
kQ,#NR/q6 advice for collection 托收通知书
}!5x1F! advice of drawing 提款通知书；汇票通知书
B! `Dj, _ advice of payment 付款通知
P87!+pB( Advisory Committee [Securities and Futures Commission]
A`= ;yD 谘询委员会〔证券及期货事务监察委员会〕
v ^Eg ,&( Advisory Committee on Diversification 经济多元化谘询委员会
jRswGMx affidavit 誓章；遗产申报誓章
&C~R* affidavit of no receipt 述明无收款的誓章
N1 lhlw6 affiliate 联号；联营公司；附属公司
b8?qY m affiliated company 附属公司；联号；联营公司
vy M E affirmation [estate duty] 非宗教式宣誓〔遗产税〕
oD$8( affordability 负担能力
* K9I+t"g African Development Bank [AfDB] 非洲开发银行
U4D Q+g(A after-acquired property 事后取得的财产
0W asE1t| after-hours dealing 市后交易
[-Zp[ after-tax profit 税后盈利；税后利润；税后溢利
E+Jh4$x { agency agreement 代理协议
4G:I VK9 agency expenses 代理机构的开支
~?V+^< P agency fee 代理费
?_ \t7f Agency Law 《代理法》
j\^0BTZ agent 代理人；承销人
Oz\mIVC# agent of company 公司代理人
R W= <EF& agent's fee 代理人费；经纪费
&1O!guq% aggregate 总计；总数；总体数字
y$n7'W6 aggregate amount 总款额；总额
[m9Pt]j@
aggregate assets and liabilities 总体资产与负债
]L'FYOfrpx aggregate at constant price 按固定价格计算的总体数字
U({2 0 aggregate demand 总需求
H-?wEMi)*u aggregate gross position 总持仓量
h'i8o>7 aggregate limit 总限额
ND w+bR- aggregate of salaries tax 合计薪俸税
59?@55 aggregate performance 总体表现；总体业绩
-#=y aggregate supply 总体供应
.k{omr&Dy5 aggregate surplus 总盈余
|G2hm8
Y aggregate total 整体总额
xwjim7# _: aggregate value 总值；合计价值
1E(~x;*) aggregated basis 合计基准
N30w^W& aggregated net chargeable income 合计应课税入息实额
%+WIv+ < aggregation 合并计算；合计；总和
'Zq$ W ]i aggregation of incomes of husband and wife 夫妇入息合并计算
j3Ng] @N aggregation of property 财产的总和
#RE agio 差价；贴水
V#j|_N1hm 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》
Gj[+{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
MA :2]l3e 《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》
Hp o/CY/ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0- )D`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》
$ae*3L>5M Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
b.qp&2 A 《香港政府和大韩民国政府关于相互促进和保护投资协定》
nI1DLVt agreement for a settlement 授产协议
_3 q% agreement for assignment 转让协议
h[5<S& agreement for sale 售卖协议；买卖协议
FiTP-~
agreement for sale and purchase 买卖协议
<O`yM2/pS agreement for the payment of interest 支付利息协议
s\c*ibxM, agreement for the repayment of money 还款协议
<
q6z$c)K agreement of reinsurance 再保险协议
b>N) H Agricultural Bank of China 中国农业银行
} 3t bqFiH air passenger departure tax 飞机乘客离境税
N=qe*Rlf Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
vYh_<Rp5 airport tax 机场税
NF&
++Vr6 alcohol duty 酒精税
_1z|QC alienation 让与；让渡；转让
4dDDi,)U alimony 生活费；赡养费
F^5<o All Ordinaries Index [AOI] 所有普通股指数
u3!aKXnv< all risks 全险；综合险
^y .e
Fz All Sales Record for Stock Market 《股票市场成交报告》
S.;>:Dd[K Allied Capital Resources Limited 新联财务有限公司
9m2_zfO[ w all-items index [Consumer Price Index] 总指数〔消费物价指数〕
xy@1E; allocation letter 拨款信件
n@LR? allocation of fund 分配款项；预留款项
K^V*JH\G allocation of profit 利润分配；溢利分配
~Rzn =>a allocation warrant 拨款令
*>Z| !{bI allotment 分配；配股
% -~W|Y allotment notice 股份配售通知；配股通知
uV]4C^k;`[ allotment of shares 股份分配
"K EB0U allowable 可获宽免；免税的
nwwKef( allowable business loss 可扣除的营业亏损
#+V5$ allowable expenses 可扣税的支出
[OI&_W Iw allowance 免税额；津贴；备抵；准备金
7wt2 |$Qz allowance for debts 债项的免税额
#1M Emt allowance for depreciation by wear and tear 耗损折旧免税额
,2F4S5F~rC allowance for funeral expenses 殡殓费的免税额
8^fkY'x allowance for inflation 为通货膨胀而预留的款项；通胀准备金
9N9dQ}[:g allowance for repairs and outgoings 修葺及支出方面的免税额
{ VC4rA allowance to debtor 给债务人的津贴
&9CKI/K: alteration of capital 资本更改
F+ ;{s(wx alternate trustee 候补受托人
B,SH 9, amalgamation 合并
qyP|`Pm4 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
zy(i]6 ambit of charges 征税范围；收费范围
2 }QD> amended valuation 经修订的估值
0y$aGAUm American Commodities Exchange 美国商品交易所
sPCp20x:y8 American Express Bank Limited 美国运通银行
>uN`q1?l' American Stock Exchange 美国证券交易所
\V is amortization 摊销
BX[92~Bq amount due from banks 存放银行同业的款项
KKm0@Y amount due from banks abroad 存放海外银行同业的款项
CroI,=a&, amount due from holding companies 控股公司欠款
W)"PYC4 amount due from local banks 存放本港银行同业的款项
^(ks^<} amount due to banks 银行同业的存款
VjU;[ amount due to banks abroad 海外银行同业的存款
=RR225 amount due to holding companies 控股公司存款
)!1; = amount due to local banks 本港银行同业的存款
Sd;/yC 8 amount due to outport banks 外埠银行同业的存款
C24[brf amount for note issue 发行纸币的款额
i2{xW`AcUh amount of bond 担保契据的款额
fP`g#t)4Tu amount of consideration 代价款额
/^~3Ib8Fw+ amount of contribution 供款数额
lAsDdxB` amount of indebtedness 负债款额
+w Oa amount of principal of the loan 贷款本金额
,jWMJ0X/N= amount of rates chargeable 应征差饷数额
i/rdPbq amount of share capital 股本额
I xT[1$e amount of sums assured 承保款额
; Xy\7 tx amount of variation 变动幅度
uLYz!E+E amount of vote 拨款数额
e{edI{g amount payable 应付款额
!1f 8~"Z amount receivable 应收款额
z`-?5-a]I Amsterdam Stock Exchange 阿姆斯特丹证券交易所
X{rw+! analysis 分析
q!#e2Dx ancillary risk 附属风险
vjG:
1|*e annual account 周年帐目；周年帐目报表；年度决算；年结
Hz$l)g}U annual accounting date 年结日期
\1 4"B gj1 annual allowance 每年免税额；年积金；年度津贴；年津
4[ z a|t annual balance 年度余额
;dl> annual disposable income 每年可动用收入
tE0DST/ annual estimates 周年预算
3 Oy-\09 annual fee 年费
8tWOVLquJ annual general meeting 周年大会
yp=Hxf annual growth rate 年增率；每年增长率
LTu
c s } annual long-term supplement 长期个案每年补助金
03* ` T annual pensionable emolument 可供计算退休金的年薪
aG7QLCL annual report 年报
%iWup: Annual Report on the Consumer Price Index 《消费物价指数年报》
-UaUFJa8K& annual return 周年报表；周年申报表；每年报税表格
)SZt If Annual Return Rules 《周年报表规则》
RQI? \?o annual review of consumer prices 每年消费物价回顾
!|`G<WD annual roll-forward basis 逐年延展方式
NLFSw annual salary 年薪
6#XB'PR2p annual statement 年度报表；年度决算表
ODK$G
[- 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
Y :C 7S~ annuitant 年金受益人
!3 >(fj+QS annuity 年金
<@FOqi{o{ annuity contract 年金合约
JicAz1P1W annuity on human life 人寿年金
hXi^{ntw, antecedent debt 先前的债项
p<>%9180!F ante-dated cheque 倒填日期支票
Zam.g>{] anticipated expenditure 预期开支
^yH!IRRAq anticipated net profit 预期纯利
s z anticipated revenue 预期收入
.Gv9RKgd~ anti-inflation measure 反通货膨胀措施
E"5
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#q1Qa_LXc apparent deficit 表面赤字
0es[!
apparent financial solvency 表面偿债能力
]Q=D'1 MM apparent partner 表面合伙人
k"|4
LPv[ application for personal assessment 个人入息课税申请书
2"lD Kjj application of fund 资金应用
FjIS:9^)t5 application to release as liquidator and to destruct the books of accounts and documents
gK/mm\K@ 申请免除清盘人职务及毁灭帐簿与文件
LRBcW;.Su appointed actuary 委任精算师
7 QP%Pny% appointed auditor 委任核数师；委任审计师
x[7jm"Pz appointed trustee 委任的受托人
?Y2ZqI appointer 委任人
~vnG^ y>% apportioned pro rata 按比例分摊
-x2/y:q ` apportionment 分配；分摊
5k.NZ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
*@fR 36 apportionment formula 分摊方程式
FX7=81**4 apportionment of estate duty 遗产税的分摊
z]Zh vH7- appraisal 估价；评估
a&~_ba+ appreciable growth 可观增长
3DnlXH(h1 appreciable impact 显着影响
9^h\vR|]S appreciable increase 可观增长
}^WQNdws56 appreciation 增值；升值
<`*}$Zh appreciation against other currencies 相对其他货币升值
Pk[:+. f( appreciation of the exchange value of Hong Kong dollar 港元汇值上升
an^"_#8DA@ appreciation tax 增值税
`m?%{ \ appropriation 拨款；拨用；拨付
U>6MT@\ appropriation account 拨款帐目
{4Y@ DQ- Appropriation Bill 拨款法案
`O( e c appropriation-in-aid system 补助拨款办法
:G9+ -z{Y& approved assets 核准资产
H ];|<G approved basket stock 认可一篮子证券
y0>asl approved budget 核准预算
'M185wDdAl approved charitable donation 认可慈善捐款
7P O3{ I approved charitable institution 认可慈善机构
6 lO]V=+ approved currency 核准货币；认可货币
WS8m^~S@\ approved estimates 核准预算
)%x oN< approved estimates of expenditure 核准开支预算
emOd<C1A approved overseas insurer 核准海外保险人
x/Se
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[H z_x(t26 approved pooled investment fund 核准汇集投资基金
YLVV9( approved provident fund scheme 认可公积金计划
9tsI1]1[ m approved provision 核准拨款
fv_}7t7 approved redeemable share 核准可赎回股份
{]<l|qK approved regional stock 认可地区性证券
$j:$
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$u_0"sU V approved subordinated loan 核准附属贷款
!Uz{dFJf; arbitrage 套戥；套汇；套利
3}=r.\]U arbitrageur 套戥者；套汇者
L ^} Z:I arbitrary amount 临时款项
0 F-X.Dq arrangement 措施；安排；协定
RvKP& arrears 欠款
S! <YVQq arrears of pay 欠付薪酬
lxy_O0n arrears of revenue 逾期未收税款；逾期未收的帐项
|t*(]U2O0 articles of association 组织章程；组织细则；组织章程细则
t
m?[0@<s Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
n"8vlNeW ascertainment of profit 确定利润
;vvO#3DWM "Asia Clear" “亚洲结算系统”
24PEt%2 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,80 qwN, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
/e :V44 Asian Development Fund [ADF] 亚洲发展基金
>f #P( Asian dollar bond 亚洲美元债券
w~a^r]lPW Asian dollar market 亚洲美元市场
PVHJIB Asian dollar rate 亚洲美元利率
*LpEH,J Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>_P7 k5Y^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
D-e0 q)RSU asked price 沽盘；喊价；索价；卖方报价
G %w.Z< qy assessable income 应评税入息
)orVI5ti assessable loss 应评税亏损
lP& 7U assessable profit 应评税利润
,d n9 tY3 assessable value 应评税值
Vy0s%k assessed profit 估定利润
M*FUtu assessed value 经评估价值
P:h;" assessment 评税；评定；估价；评税单
>c%OnA,3 assessment number 评税编号；估价编号
1S9(Zn[2, assessment of additional tax 补加税评税
1oD,E!+^d assessment of performance 业绩评估；实绩评价
E8g Xa-hv Assessor 评税主任
B*bt t+6 asset price bubbles 资产价格泡沫
c7 Sa|9*dR asset-backed securities 具资产保证的证券
b/'{6zn assets accretion 资产增值
3~Od2nk(x assets and liabilities 资产与负债
uc!j`G*] assets betterment statement 资产递增表；资产改进表
2^w3xL" assets lending 实物放款；有抵押贷款
tJ [yx_mf assets of the company passing on the death 死者去世时转移的公司资产
P' .MwS assets pledged as security for liabilities 用作负债抵押的资产
.z Q:u{FT assets portfolio 资产投资组合
)9F-h8
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6yk=4l \ assets quality 资产质素
>)*'w! assets realization 资产变现
\ MBbZB9@ assets refinancing arrangement 资产再集资安排
2g5 i3C.q$ assets securitization 资产证券化
HA& 7
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Jb~$Vrdy assets stripping 削减资产；拆卖资产
H'k $<S assets value 资产值
rx2?y3pv assignee 承让人
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UH,Ew assignment 转让；转让书；转让契
ITJ{]7N assignment of interest 权益转让
BrF/-F assignment of letters patent and trade mark 专利证书及商标转让
nMXk1`|/)x assignment of property 物业转让；物业转让书
A>WMPe:sSS assignment right 转让权
W Ll_;BgN assignor 转让人
q1ybJii associate 有联系的人；有关连人士；相联者；合伙人；联系人
"%fh`4y3\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0/K?'&$yvb associate member 附属会员
u3 k% associated body corporate 相联法人团体
<knf^D<" associated company 相联公司；联属公司
68Po `_/s associated corporation 相联法团
O b'B? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
]-[M&i=+& 公认会计师公会〔英国〕
-!MrG6 8 Association of Futures Exchange Brokers 香港期货经纪协会
Fj Rt' Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
/(IV+ association of underwriters 承保人组织
8G$ %DZ $ assumption of control 接管
m(CW3:| assurance 担保；保险；转易；转易书
j1{|3#5V assurance of interest 权益的转易
Zjq a n at 19XX price 按一九ＸＸ年价格计算
)!6JSMS at a discount 按赔价计算；按贴水价格计算；打折扣
<T]% Gg8 at a premium 按溢价计算；按升水价格计算
},58B at call 通知付款；按通知
0K/Pth"* at constant market price 按固定市价计算
e R Y2.! at constant price 按固定价格计算
aT}Mn(F*? at cost 按成本计算
?;84 M@ at current market price 按当时市价计算；按现时市价计算
D4,kGU@ at current price 按当时价格计算；按现时价格计算
;1qE:x}'H at factor cost 按要素成本计算；按生产要素成本计算
8B#;ffkmN at money-of-the-day price 按付款当日价格计算
$pW6a %7 at or better 按指定或较佳价位〔买卖指令〕
iV9wqUkMv at par 按面值计算；平价
'a. n at sight 见票即付
%Aaf86pkp at the close 按收市盘
;fomc< at the opening 按开市盘
PWeCk2 xH attestation 见证；见证条款
sF9{(Us at-the-money option 平价期权
+&hhj~ I. attorney 受权人；受托代表人
<0lXJqd attornment 新拥有人承认书
aAM!;3j]B` attributable profit 可归属利润
F6>K FU8 attributable share value 可归属股份价值
:5)Dn87 Auckland Stock Exchange 奥克兰证券交易所
1ocd$)B|} auction 拍卖
TdGda'C auctioneer 拍卖商
>tF3|:\ audit 审计；核数
'Cv,:Q Audit Commission 审计署
]0N'Wtbn Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\8j 5b+ 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〕
q5
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#I>
c$dd Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
HI iMq'H^ audited account 审计帐目；经审计的帐目
#a1zk\R3 audited annual account 经审计的周年帐目
LX<arHz audited balance sheet 经审计的资产负债表
V~#e%&73FH auditor 核数师；核数主任；审计师
W|@7I@@$" auditor's certificate 核数师证明书；审计师证明书
be&5vl auditor's report 核数师报告；审计师报告
L8OW@)| Aussie bond 澳元债券
6Gt~tlt:L austerity budget 紧缩预算
9%fd\o@X Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
oCtg{*vp Australia All Ordinaries Index 澳洲所有普通股票指数
$cl [Qcw Australian Dollar [AUD] 澳元
nW)-bA V< Australian Options Market 澳大利亚期权市场
j,<3[ Australian Securities Commission 澳洲证券事务监察委员会
Xjb 4dip Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/| 7@rH([{ Australian Stock Exchange 澳大利亚证券交易所
tW<i;2 l Austrian Schilling [ATS] 奥地利先令
R7)\w P*l5 authentication 认证；鉴证
5zk<s`h authority to purchase 委托购买证；委购书
E :gS*tsY authorization 认可；核准；授权；授权书
w+A:]SU authorization by direction 指示授权
\YUl$d0 authorization by instruction 指令授权
)m8ve)l authorization by warrant 令状授权
[3$L}m authorization of unit trust 单位信托的认可
H CBZ*Z- authorized agent 指定代理人
FHz tF$Z authorized capital 法定资本
"i j p qI authorized clerk 出市员
b\6 )whh authorized dealer 认可交易商
`As | MYv authorized financial institution 认可财务机构
D$ X9xtT authorized fund 认可基金
7
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un*Ptc2% authorized institution 认可机构
zzlqj){F
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
JFOto,6L: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:TU|;(p authorized insurer 获授权保险人；获认可承保人
#+VH]7] authorized investment 特准投资项目
yf|,/{S authorized person 获授权人
!C qm=q{K authorized representative 获授权代表
Wp2W :JX: authorized share capital 法定股本
@|I:A automated quotation system 自动报价系统
R $>]7-N} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
"n<rP 3y 自动交易系统〔香港期货交易所有限公司〕
7JC^+ rk automatic adjustment mechanism 自动调整机制
c}Xuz gSY automatic adjustment system 自动调整系统
2bJqZ ,@ Automatic Clearing House 自动票据交换所
Lj]I7ICNh automatic exchange rates accumulation system 自动化汇率累集系统
.&z/p3 1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
}s*H| z automatic teller machine [ATM] 自动柜员机
VSm[80iR0 autopay 自动转帐
01N]|F: available assets 可用资产
a#i85su available fiscal reserve 现存财政储备
^pI&f{q available profit 可用利润
v?AQ& 'Fk Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
CMQlxX? average 平均；平均数；海损
|\HYq`!g%7 average basic salary 平均基本薪金
~Te9Lq | average consumer expenditure 平均消费开支；一般消费开支
W UC-* ( average cost 平均成本
'eM90I% ( average cost of land production 增辟土地平均成本
t1LIZ5JY average daily turnover 平均每日成交额
=1!,A average daily wage rate 平均每日工资率
\VL_ average expenditure pattern 平均开支模式
`/|S.a#g average growth rate 平均增长率
S7|6 dwQ& average net fixed assets 固定资产平均净值
xg:r5Z/|) average of relatives 相对价格平均数
25bbuhss average price 平均价格
D\~ s$.6B average propensity to consume 平均消费倾向；一般消费倾向
;N+
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{J aulg average rate 平均率
/ 5x~3~ average revenue 平均收入；平均收益
} kNbqwVP average stock 平均库存；平均存货
]m fI$p% average yearly rent 平均年租
)^Ha?;TS avoidance of double taxation 避免双重课税
iTX:*$~I avoidance of tax 避税
