A:
=Nz0.: A share Ａ股；甲类股份
bIt=v)%$ abatement of tax 减税；减扣免税额
4 !`bZ`_Bw ABN AMRO Bank N.V. 荷兰银行
\EbbkN :D above-the-line expenditure 线上项目支出；经常预算支出
#G9 ad K5 above-the-line receipt 线上项目收入；经常预算收入
s!/TU{8J ABSA Asia Limited 南非联合亚洲有限公司
I[o*RKT'" absolute change 绝对数值变更
ctQbp~- absolute expenditure 实际开支
D Om[*1@^ absolute guideline figure 绝对准则数字
3+M B5 T absolute interest 绝对权益
`ir3YnT+ absolute order of discharge 绝对破产解除令
Ql?^
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SqG absolute profit margin 绝对利润幅度
y0 v] N absolute value 实值；绝对值
Oc9#e+_& absolutely vested interest 绝对既得权益
! BU)K'mj absorbed cost 已吸收成本；已分摊成本
'+<(;2Z
vL absorption 吸收；分摊；合并
F?Ju?? O absorption rate 吸收率；摊配率；分摊率
\^*<
y-jL ACB Finance Limited 亚洲商业财务有限公司
Y^$HrI(vq acceptable form of reciprocity 合理的互惠条件
< (@Syv) acceptable rate 适当利率；适当汇率
h%d^Gq~ acceptance agreement 承兑协议
&O[s: acceptance for honour 参加承兑
~;- 9X | acceptor 承兑人；接受人；受票人
U7&x rif acceptor for honour 参加承兑人
"rXOsX\; accident insurance 意外保险
;??ohA"{5 Accident Insurance Association of Hong Kong 香港意外保险公会
NGjdG=, accident insurance scheme 意外保险计划
E_ $z`or accident year basis 意外年度基准
K0+ ;b u accommodation 通融；贷款
9T2xU3UyY accommodation bill 通融票据；空头票据
? y},, accommodation party 汇票代发人
(k-YI{D3 account balance 帐户余额；帐户结余
jm >3bd account book 帐簿
Hr;h4J account collected in advance 预收款项
&UAe!{E0 account current book 往来帐簿
5,+\`!g account of after-acquired property 事后取得的财产报告
)J/HkOj"V account of defaulter 拖欠帐目
uMXc0 fs!$ account payable 应付帐款
.uZ7 -l account payee only [A/C payee only] 只可转帐；存入收款人帐户
<*'cf2Q$Av account receivable 应收帐款
#*q2d account receivable report 应收帐款报表
s #:% x# account statement 结单；帐单；会计财务报表
c
yQ(fIYl account title 帐户名称；会计科目
!J>A,D"- accountant's report 会计师报告
\hk/1/siyF Accountant's Report Rules 会计师报告规则
[2$4| ;7 accounting and auditing procedure 会计与审计程序；会计与核数程序
/<)-q-W; Accounting Arrangements 《会计安排》
n1(?|aJ#1 accounting basis 会计基础
(VHND%7P accounting by Official Receiver 破产管理署署长呈交的帐目
;##]G=% Accounting Circular 《会计通告》
lXrD!1F accounting class 会计类别
T!q_/[i ~7 accounting date 记帐日期；会计结算日期
o|S)C<w accounting for money 款项核算
<MD;@_Nz\ Accounting Officer 会计主任
ru.5fQ U accounting period 会计报告期；会计期
XL<
)v_ accounting policy 会计政策；会计方针
$,1dQeE accounting practice 会计惯例
wV <7pi accounting principle 会计准则
&R$Q\ , accounting record 会计记录
kv| ,b accounting report 会计报告
_ P ,@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ESQ!@G/n Accounting Society of China 中国会计学会
O?K./So& accounting statement 会计报表
Wz=OSH7"f accounting system 会计制度；会计系统
o sdOw8 accounting transaction 会计事项；帐务交易
tR`S#rk accounting treatment 会计处理
# JNy accounting year 会计年度
gzfb zt}? accretion 增值；添加
H 9"= p accrual 应计项目；应累算数目
oC dGQ7G} accrual basis 应计制；权责发生制
\4~AI=aw,T accrual basis accounting 应计制会计；权责发生制会计
HR{s&ho accrue 应累算；应计
6o}V@UzqV accrued benefit 应累算利益
#0 y <a:}R accrued charges 应计费用
c c G[' 7 accrued cumulative preference share dividend 应累算的累积优先股股息
f>iuHR*EXB accrued expenses 应累算费用
7 s>a2 accrued interest payable 应付利息；应计未付利息
r7z6__ _ accrued interest receivable 应收利息；应计未收利息
G\H q/4 accrued right 累算权益
vP]9; mQ accruing profit 应累算的利润
(}H ,ng'4 accumulated fiscal reserve 累积财政储备
y,C!9l accumulated profit 累积利润；滚存溢利
>Gd.&flSj accumulated reserve 累积储备
u]vPy
ria accumulation of surplus income 累积收益盈余
k'13f,o} acquired assets 既得资产
Y5TS>iEE] acquisition 收购；购置；取得
s wr"k6;G acquisition cost 购置成本
2bQ/0?.).- acquisition expenses 购置费用
")\aJ8 acquisition of 100% interest 收购全部股权
W}gVIfe acquisition of control 取得控制权
lJ/6-dP acquisition of fixed assets 购置固定资产
~Yk"Hos acquisition of shell “买壳”
+mWjB Y acquisition price 收购价
*re 44 act of God 天灾
7c1+t_ Ew acting partner 执事合伙人
8GB]95JWwp active market 买卖活跃的市场；交投畅旺的市场；旺市
;<6 "JP>0 active partner 积极参与的合伙人
D u_$C[ active trading 交投活跃
v4<j actual circulation 实际流通
Zw=G@4xoU actual cost 实际成本
mx tgb$* actual expenditure 实际开支；实际支出
iz
x[ actual income 实际入息；实际收入；实际收益
J%P)%yX actual market 现货市场
S= 9E@(] actual price 现货价；实际价格
b~w KF0vq actual profit 实际利润
#tz8{o?ebN actual quotation 实盘；实际价位；实际报价
H`|0-`q actual year basis 按实际年度计算
K+ehr actuals 实货
gRvJ.Q {h actuarial investigation 精算调查
"@t-Cy:!O actuarial principle 精算原则
$[e%&h@JR actuarial report 精算师报告
x`2pr Actuarial Society of Hong Kong 香港精算学会
BR3mA F actuarial valuation 精算师估值
wixD\t59X actuary 精算师
rgR?wXW]jE ad referendum agreement 暂定协议；有待覆核的协定
el Kx]%k*) ad valorem duty 从价税；按值征税
y9
uVCR ad valorem duty system 从价税制
Z[;#|$J ad valorem fee 从价费
6Kht:WE ad valorem tariff 从价关税
O]_={% additional allowance 额外免税额
m^0A?jBrR additional amount for unexpired risk 未过期风险的额外款额
)kA2vX^=Z additional assessable profit 补加应评税利润
mVrK z additional assessment 补加评税
\9jpCNdJ additional commitment 额外承担
"'a qb~j^ additional commitment vote 额外承担拨款
[f(uqLdeM additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6aSM*S) additional dependent parent allowance 供养父母额外免税额
_h~p:= additional provision 额外拨款
z|%Bh additional stamp duty 附加印花税
0~i q G additional tax 补加税罚款；补加税款
TQ~&Y)". Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
,lP7 ri adjudged bankrupt 被裁定破产
#Y: ~UVV adjudicated bankrupt 裁定破产人
/C7s vH
adjudication fee 裁定费；评定印花税额手续费；评估契据费
E 8^sy*f adjudication of bankruptcy 裁定破产；宣告破产
6=BZ~e d adjudication of insolvency 裁定无力偿还债务
P=pY8X: adjusted actual 经调整的实数；调整后的实数
'Z$jBL adjusted current assets 经调整的流动资产；调整后的流动资产
Zih5 /I adjusted figure 经调整的数字；调整后的数额
g5< ZS3tQ adjusted liabilities 经调整的负债；调整后的负债
~FNPD'`t adjusted loss 经调整的亏损；调整后的亏损
]TfeBX6ST adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
6m\*]nOy4 adjusted profit 经调整的利润；调整后的利润
<[FS%2,0mb adjusted surplus 经调整的盈余额；调整后的盈余额
{6Y xN& adjusted value 经调整的价值；调整后的价值
hgif]?:C< adjustment 调整；修订；理算〔保险〕
af^@
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YiBOi?h9 adjustment lag 调整过程的时间差距；调整时差
9<~,n1b>x adjustment mechanism 调整机制
X@eg<]'m adjustment of loss 亏损调整
*|CLO|B) adjustment process 调整过程；调整程序
&0i71 !Oy adjustment range 调整幅度
* T\ > administered exchange rate 受管制汇率
)_F(H)* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
X%3 5XC.n administration expenses 行政费用
&
]%\.m administration fee 手续费；行政费
c}8 -/P= administration in bankruptcy 破产管理
_we3jzMW administration order 遗产管理令
B*BHF95! administrator 管理人；遗产管理人
K.r!?cfv administrator of the estate 遗产管理人
mR6E]TuM admission of debt 债项承认书
sFD!7 ; admission of proof 接纳债权证明
s|KfC># advance 放贷款项；垫付款项；预支款项；预付款项
D~7%};D[ advance account 暂支帐目；预付款帐户
Ta,u-!/ I advance compensation 预付补偿金
y!BB7cK6 advance from shareholder 股东垫款
n<+~ zQ advance pending reimbursement 预支以待日后付还
l#|J
rU! advanced economy 先进经济体系
'H
FwP\HX advancement 预付；预付财产
Hc"N&
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UT % #K % advancing 贷出
I}1fEw>8 adverse balance 逆差
B\NcCp`5 adverse exchange 逆汇
@!,D%]8" advertisement addressed to shareholders 在报章刊登的致股东通告
-^y1iN'D advice for collection 托收通知书
XZ; *>( advice of drawing 提款通知书；汇票通知书
:Z ]/Q/$ advice of payment 付款通知
8 [f8k 3g Advisory Committee [Securities and Futures Commission]
W3aXW,P. V 谘询委员会〔证券及期货事务监察委员会〕
7kOE/>P? Advisory Committee on Diversification 经济多元化谘询委员会
Kl!DKeF affidavit 誓章；遗产申报誓章
US"2O!u affidavit of no receipt 述明无收款的誓章
rg "TJ"Q- affiliate 联号；联营公司；附属公司
J~fuW?a]r affiliated company 附属公司；联号；联营公司
S54gqc1S] affirmation [estate duty] 非宗教式宣誓〔遗产税〕
n J W_a&' affordability 负担能力
EF0Pt African Development Bank [AfDB] 非洲开发银行
`g2&{)3k after-acquired property 事后取得的财产
6{lG1\o after-hours dealing 市后交易
<b3x (/ after-tax profit 税后盈利；税后利润；税后溢利
;c nnqT6 agency agreement 代理协议
,q/tyGj agency expenses 代理机构的开支
\;'_|bu3 . agency fee 代理费
;}$Z
8 0 Agency Law 《代理法》
VoWA tNU agent 代理人；承销人
m]Hb+Y=;h agent of company 公司代理人
,,zd.9n agent's fee 代理人费；经纪费
(c u' aggregate 总计；总数；总体数字
!7ph,/P$7 aggregate amount 总款额；总额
;sm"\.jF aggregate assets and liabilities 总体资产与负债
!XkymIX~O. aggregate at constant price 按固定价格计算的总体数字
k{zs578h2 aggregate demand 总需求
b*@&c9I;q aggregate gross position 总持仓量
0@JilGk1u aggregate limit 总限额
EaJDz`T} aggregate of salaries tax 合计薪俸税
~r{\WZ. aggregate performance 总体表现；总体业绩
J~M H_N aggregate supply 总体供应
G* 8+h aggregate surplus 总盈余
cA2^5'$$ aggregate total 整体总额
'nC3:U aggregate value 总值；合计价值
wE-Ji<1HJ aggregated basis 合计基准
TB ;3 ` aggregated net chargeable income 合计应课税入息实额
Q@ykQ aggregation 合并计算；合计；总和
L?AM&w-cg9 aggregation of incomes of husband and wife 夫妇入息合并计算
-ryDsq aggregation of property 财产的总和
Ty g$`\# agio 差价；贴水
^ uKnP>*l 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》
Fc34Y0_A Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ppPG+[ cz 《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》
^ =aml Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
bS_y_ 9K 《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》
uEc0/ a :. Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
l{M;PaJ`} 《香港政府和大韩民国政府关于相互促进和保护投资协定》
|G|* agreement for a settlement 授产协议
>DPds ~k agreement for assignment 转让协议
V:nMo2'hb agreement for sale 售卖协议；买卖协议
H ={O13 agreement for sale and purchase 买卖协议
n1fE daa7g agreement for the payment of interest 支付利息协议
{QIS411 agreement for the repayment of money 还款协议
!N@S^JD6 agreement of reinsurance 再保险协议
z }FiU[Hs Agricultural Bank of China 中国农业银行
UrD=|-r` air passenger departure tax 飞机乘客离境税
5b u[}mJ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
.5jnKU8NF airport tax 机场税
>X-ed alcohol duty 酒精税
s BeP;ox alienation 让与；让渡；转让
`@ VM<av alimony 生活费；赡养费
)x_W & *oZ All Ordinaries Index [AOI] 所有普通股指数
HPu/. oE all risks 全险；综合险
k rEH`f All Sales Record for Stock Market 《股票市场成交报告》
L:|X/c9r[ Allied Capital Resources Limited 新联财务有限公司
EqNz L* E all-items index [Consumer Price Index] 总指数〔消费物价指数〕
]C t`4pA allocation letter 拨款信件
=
]dz1~/ allocation of fund 分配款项；预留款项
Q #yu( allocation of profit 利润分配；溢利分配
U.zRIhA ] allocation warrant 拨款令
I ?^Q084 allotment 分配；配股
Uxj<x`<1x allotment notice 股份配售通知；配股通知
%J/fg<W1 allotment of shares 股份分配
"z{_hp{T^ allowable 可获宽免；免税的
j`[y o AH allowable business loss 可扣除的营业亏损
kR`6s allowable expenses 可扣税的支出
gQ[ ] allowance 免税额；津贴；备抵；准备金
97:t29N allowance for debts 债项的免税额
}QX 2 :a allowance for depreciation by wear and tear 耗损折旧免税额
9^#zx mH) allowance for funeral expenses 殡殓费的免税额
pX pLL_ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
JxMyeo%gv allowance for repairs and outgoings 修葺及支出方面的免税额
-z>Z0viA allowance to debtor 给债务人的津贴
5WtQwN~ alteration of capital 资本更改
(R ;)
9I\ alternate trustee 候补受托人
{UV<=R,E amalgamation 合并
_G-b L; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
kz$6}&uk ambit of charges 征税范围；收费范围
?34EJ
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vy2*BTU? American Commodities Exchange 美国商品交易所
;*<{*6;=? American Express Bank Limited 美国运通银行
Nf/ hr%jL American Stock Exchange 美国证券交易所
CA~em_dC amortization 摊销
n6}E4E no amount due from banks 存放银行同业的款项
l1+w2rd1 amount due from banks abroad 存放海外银行同业的款项
Q%X:5G? amount due from holding companies 控股公司欠款
zezofW]a amount due from local banks 存放本港银行同业的款项
a `[?,W:q amount due to banks 银行同业的存款
|2t7G9[n amount due to banks abroad 海外银行同业的存款
o1p$9PL\: amount due to holding companies 控股公司存款
TNX%_Q< amount due to local banks 本港银行同业的存款
Hm.&f2|( amount due to outport banks 外埠银行同业的存款
)$9 C` d[ amount for note issue 发行纸币的款额
ec SdU> amount of bond 担保契据的款额
.Y^d9. amount of consideration 代价款额
d
@^o/w8 amount of contribution 供款数额
LoV*YSDAY amount of indebtedness 负债款额
,\m;DR1 amount of principal of the loan 贷款本金额
[+:mt</HN amount of rates chargeable 应征差饷数额
/q*Qx )y+1 amount of share capital 股本额
K&\BwBU amount of sums assured 承保款额
m&8 U4uHN amount of variation 变动幅度
[#,X$O> amount of vote 拨款数额
r+V(1<`2X amount payable 应付款额
+ aXk^+~j amount receivable 应收款额
l7D4`i<F Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@2%VU#!m analysis 分析
)"i>R
~* ancillary risk 附属风险
ki*79d"$ annual account 周年帐目；周年帐目报表；年度决算；年结
"I}'C^gP annual accounting date 年结日期
Y|x6g(b annual allowance 每年免税额；年积金；年度津贴；年津
WW8YB" annual balance 年度余额
u
#=kb5}{ annual disposable income 每年可动用收入
Qn'r+X5t annual estimates 周年预算
3
4 A&LBwC annual fee 年费
FgHB1x4; annual general meeting 周年大会
ZhJ|Z vJ annual growth rate 年增率；每年增长率
a?U%l 9F annual long-term supplement 长期个案每年补助金
V5hl G =V annual pensionable emolument 可供计算退休金的年薪
>r4Y \"/j annual report 年报
8Jib|#! Annual Report on the Consumer Price Index 《消费物价指数年报》
T`R QUJO annual return 周年报表；周年申报表；每年报税表格
"ojD f3@{ Annual Return Rules 《周年报表规则》
x=)30y3*; annual review of consumer prices 每年消费物价回顾
WW8L~4Zy annual roll-forward basis 逐年延展方式
yoA*\V annual salary 年薪
Bgo"JNM annual statement 年度报表；年度决算表
79c 9 + 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
00.iMmJ annuitant 年金受益人
u%gm+NneK annuity 年金
?: ;hTY annuity contract 年金合约
fAY2V%Rft annuity on human life 人寿年金
Ph! KL\ antecedent debt 先前的债项
jQK2<-HZ3 ante-dated cheque 倒填日期支票
0t :|l@zB anticipated expenditure 预期开支
_uy5?auQ anticipated net profit 预期纯利
''\cBM!
anticipated revenue 预期收入
7 , &]1+n anti-inflation measure 反通货膨胀措施
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9A(Nk anti-inflationary stance 反通货膨胀立场
hF=V
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qS/71Kv' apparent financial solvency 表面偿债能力
YRM6\S)py apparent partner 表面合伙人
g8iB;%6
application for personal assessment 个人入息课税申请书
/kviO@jm4( application of fund 资金应用
BB73' W8y application to release as liquidator and to destruct the books of accounts and documents
te)g',#lT 申请免除清盘人职务及毁灭帐簿与文件
~i_ R%z:y appointed actuary 委任精算师
xdTzG4 appointed auditor 委任核数师；委任审计师
U0|j^.) appointed trustee 委任的受托人
m?R +Z6c[ appointer 委任人
~]_jKe4W apportioned pro rata 按比例分摊
ReG O 9} apportionment 分配；分摊
K~hlwjrt Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
|)P;%Fy9 apportionment formula 分摊方程式
^x1D]+ apportionment of estate duty 遗产税的分摊
CsST-qxg appraisal 估价；评估
][$$
= appreciable growth 可观增长
8`LLHX1 | appreciable impact 显着影响
!f]3Riw-=, appreciable increase 可观增长
J\,e/{,X appreciation 增值；升值
m%$E[cUW! appreciation against other currencies 相对其他货币升值
.n|3A3 : appreciation of the exchange value of Hong Kong dollar 港元汇值上升
WG[0$j appreciation tax 增值税
:+Je989\[C appropriation 拨款；拨用；拨付
.D2ub/er appropriation account 拨款帐目
Z5^,!6 Appropriation Bill 拨款法案
V\7u appropriation-in-aid system 补助拨款办法
bM3'm$34 approved assets 核准资产
2Nt]Nj` approved basket stock 认可一篮子证券
MT#[ - M\ approved budget 核准预算
s7)# NT2 approved charitable donation 认可慈善捐款
8-g$HXqs_# approved charitable institution 认可慈善机构
xzf)_ < approved currency 核准货币；认可货币
]I*#R9 approved estimates 核准预算
>8mW-p approved estimates of expenditure 核准开支预算
#<V'gE approved overseas insurer 核准海外保险人
5bq Y i approved overseas trust company 核准海外信托公司
4#Nd;gM2 approved pooled investment fund 核准汇集投资基金
{Z~VO approved provident fund scheme 认可公积金计划
9787uj]Y}H approved provision 核准拨款
xyJgHbml approved redeemable share 核准可赎回股份
<wGT s6 approved regional stock 认可地区性证券
RV @(& eM approved retirement scheme 认可退休金计划
ABYW 1K= approved subordinated loan 核准附属贷款
ah@GSu;7 arbitrage 套戥；套汇；套利
U>M>FZ arbitrageur 套戥者；套汇者
-3XnK5 arbitrary amount 临时款项
'`A67bdq) arrangement 措施；安排；协定
K/LaA4 arrears 欠款
=VI`CBQ/Um arrears of pay 欠付薪酬
h^,YYoA $ arrears of revenue 逾期未收税款；逾期未收的帐项
d5W[A#} articles of association 组织章程；组织细则；组织章程细则
I :2jwAl Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Q ]koj!mMl ascertainment of profit 确定利润
@m d^mss "Asia Clear" “亚洲结算系统”
w\Eve: Asia Commercial Bank Ltd. 亚洲商业银行有限公司
E rymx$@P Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
i~PZvxt Asian Development Fund [ADF] 亚洲发展基金
g8@i_ Asian dollar bond 亚洲美元债券
[z t&8g Asian dollar market 亚洲美元市场
D
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&(U=O?r7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ita!0 7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
M(f*hOG{Y asked price 沽盘；喊价；索价；卖方报价
/ z>8XM& assessable income 应评税入息
XXdMp poR assessable loss 应评税亏损
9*Mg<P " assessable profit 应评税利润
eMMiSO!3 assessable value 应评税值
VQJ5 $4a& assessed profit 估定利润
"%iR-s_> assessed value 经评估价值
k`zK assessment 评税；评定；估价；评税单
g<jK^\e W assessment number 评税编号；估价编号
5UD;Z V% assessment of additional tax 补加税评税
[
^ \) assessment of performance 业绩评估；实绩评价
leqSS}KU+ Assessor 评税主任
CM f~Yv asset price bubbles 资产价格泡沫
"+"dALX{3K asset-backed securities 具资产保证的证券
H_$f
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7.'j~hJL assets and liabilities 资产与负债
x~,?Zj)n?C assets betterment statement 资产递增表；资产改进表
ll^O+>1dO assets lending 实物放款；有抵押贷款
.TU15AAc assets of the company passing on the death 死者去世时转移的公司资产
7`n8
OR4 assets pledged as security for liabilities 用作负债抵押的资产
`)_FO]m}jS assets portfolio 资产投资组合
Z
s!q#qM assets price 资产价格
.:Xe* Q assets quality 资产质素
N@
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~9 nrS9) assets refinancing arrangement 资产再集资安排
k5< 0M' assets securitization 资产证券化
9 CSz<[ assets situated outside Hong Kong 在香港以外地方的资产
c^UM(bW assets stripping 削减资产；拆卖资产
Tfs9< k>G# assets value 资产值
j[
YTg] assignee 承让人
9_^V1+
assignment 转让；转让书；转让契
~$9"| assignment of interest 权益转让
6h"? 3w assignment of letters patent and trade mark 专利证书及商标转让
o s+wTUR^ assignment of property 物业转让；物业转让书
dKG<" assignment right 转让权
j>=".^J assignor 转让人
a'.=.eDQ associate 有联系的人；有关连人士；相联者；合伙人；联系人
_C\
d^a ( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
o[*ih\d associate member 附属会员
eh=bClk associated body corporate 相联法人团体
nr%^:u associated company 相联公司；联属公司
, $*klo d associated corporation 相联法团
o{ ,(`o.1O Association of Chartered Certified Accountants [ACCA] [United Kingdom]
E 4(muhY 公认会计师公会〔英国〕
{_D'\i(Y_ Association of Futures Exchange Brokers 香港期货经纪协会
nsn,8a38 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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association of underwriters 承保人组织
hRiGW_t assumption of control 接管
qt)mUq;> assurance 担保；保险；转易；转易书
sMo%Ayes assurance of interest 权益的转易
W sz9X; at 19XX price 按一九ＸＸ年价格计算
rJ*WxOoS{ at a discount 按赔价计算；按贴水价格计算；打折扣
K1yM'6 Zw at a premium 按溢价计算；按升水价格计算
xpo}YF'5 at call 通知付款；按通知
v< 4X;4p^ at constant market price 按固定市价计算
jtJU 5Q at constant price 按固定价格计算
O~1p]j at cost 按成本计算
FiH!) 6T at current market price 按当时市价计算；按现时市价计算
!S<~(Ujyw at current price 按当时价格计算；按现时价格计算
U4/$4.'NQ at factor cost 按要素成本计算；按生产要素成本计算
` OK
}q at money-of-the-day price 按付款当日价格计算
p#I1l2nE at or better 按指定或较佳价位〔买卖指令〕
X> KsbOZ at par 按面值计算；平价
cE#Y,-f at sight 见票即付
ucO]&'hu: at the close 按收市盘
;<Q_4
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@J)vuGS attestation 见证；见证条款
]5L3[A4Vu at-the-money option 平价期权
9]9(o attorney 受权人；受托代表人
*]k"H`JoFC attornment 新拥有人承认书
n*|-"'j attributable profit 可归属利润
Fs~-exY1 attributable share value 可归属股份价值
w/@%x y Auckland Stock Exchange 奥克兰证券交易所
n[7zK'%Dxg auction 拍卖
YLr2j 7 auctioneer 拍卖商
^u<+tV
audit 审计；核数
3Pq)RD|hn Audit Commission 审计署
r JxT)bR Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
9t gkAU` 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
!r, d rb audit review 帐目审查
qd ZYaS ~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Ke !O^zP92 audited account 审计帐目；经审计的帐目
D~,R @7 audited annual account 经审计的周年帐目
T9.gs}B0 audited balance sheet 经审计的资产负债表
n*uZ=M_/Q auditor 核数师；核数主任；审计师
60$
auditor's certificate 核数师证明书；审计师证明书
y%AJ>@/; auditor's report 核数师报告；审计师报告
\FM- FQK Aussie bond 澳元债券
1+#8} z: austerity budget 紧缩预算
yLX\pkAt4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2HNS|GHb& Australia All Ordinaries Index 澳洲所有普通股票指数
&c !-C_L 2 Australian Dollar [AUD] 澳元
{,-# ;A*yW Australian Options Market 澳大利亚期权市场
&0TheY;srf Australian Securities Commission 澳洲证券事务监察委员会
_69\#YvCG Australian Society of Certified Practising Accountants 澳洲执业会计师公会
HBu>BSv: Australian Stock Exchange 澳大利亚证券交易所
YG|T;/- Austrian Schilling [ATS] 奥地利先令
}Z=Qy;zk authentication 认证；鉴证
L i^V?
authority to purchase 委托购买证；委购书
oPV"JGa/B4 authorization 认可；核准；授权；授权书
.:/@<V+K authorization by direction 指示授权
`z.#O\@o authorization by instruction 指令授权
i=UJ*c authorization by warrant 令状授权
T@XiG:b7 authorization of unit trust 单位信托的认可
D%btlw ?{ authorized agent 指定代理人
wOP }SMn authorized capital 法定资本
l@
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8a {g EZT, authorized dealer 认可交易商
:|TBsd|/x authorized financial institution 认可财务机构
$+j ) authorized fund 认可基金
a{=~#u 8 authorized fund house 获授权的基金公司；认可基金公司
6]*qx5m`<l authorized institution 认可机构
^S @b* authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
|Ca n authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
J)_ 42Z authorized insurer 获授权保险人；获认可承保人
$Re
%+2c authorized investment 特准投资项目
& iivSc;# authorized person 获授权人
P[~a'u authorized representative 获授权代表
:csLZqn[ authorized share capital 法定股本
a6C ~!{'nW automated quotation system 自动报价系统
BVDo5^&W Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
<T>f@Dn, 自动交易系统〔香港期货交易所有限公司〕
WqO* vK!t automatic adjustment mechanism 自动调整机制
^q$sCt} automatic adjustment system 自动调整系统
L\5n!(,0 Automatic Clearing House 自动票据交换所
t!LvV.g+ automatic exchange rates accumulation system 自动化汇率累集系统
2vL n# Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
#kA+Yqy \) automatic teller machine [ATM] 自动柜员机
&M0v/ !%L autopay 自动转帐
]MyWB<9M available assets 可用资产
2 Qy&V/E ? available fiscal reserve 现存财政储备
B N0 ))p available profit 可用利润
|{(ynZ]R Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
z\, w$Ef+ average 平均；平均数；海损
(J;<&v}Gad average basic salary 平均基本薪金
M*Xzr .6 average consumer expenditure 平均消费开支；一般消费开支
BH^q.p_#>X average cost 平均成本
V Puzu| average cost of land production 增辟土地平均成本
\} 5\^&}_ average daily turnover 平均每日成交额
Wk?XlCj average daily wage rate 平均每日工资率
nBd;d}LD average expenditure pattern 平均开支模式
C b<\ average growth rate 平均增长率
F/h)azcn average net fixed assets 固定资产平均净值
Z q)A"'Y average of relatives 相对价格平均数
B s*s8}6 average price 平均价格
8in8_/x average propensity to consume 平均消费倾向；一般消费倾向
r QF%; average propensity to save 平均储蓄倾向；一般储蓄倾向
:HC{6W`$ average rate 平均率
9S}PCAA; average revenue 平均收入；平均收益
` $}[np | average stock 平均库存；平均存货
'" 6VfF)* average yearly rent 平均年租
^B<jMt avoidance of double taxation 避免双重课税
c8'?Dd avoidance of tax 避税
