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rY~U#3 A share Ａ股；甲类股份
i U,/!IQ abatement of tax 减税；减扣免税额
_4Ii5CNNU ABN AMRO Bank N.V. 荷兰银行
~Q_F~ 0y above-the-line expenditure 线上项目支出；经常预算支出
' me:Zd above-the-line receipt 线上项目收入；经常预算收入
J[MVE4& ABSA Asia Limited 南非联合亚洲有限公司
6w@,I; absolute change 绝对数值变更
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7!^ absolute expenditure 实际开支
a6P!Wzb absolute guideline figure 绝对准则数字
KDX$.$# absolute interest 绝对权益
7NeDs$ absolute order of discharge 绝对破产解除令
cL
ae=N absolute profit margin 绝对利润幅度
BZ}`4W' absolute value 实值；绝对值
%-k(&T3& absolutely vested interest 绝对既得权益
O68 b zi] absorbed cost 已吸收成本；已分摊成本
Slo9#26 absorption 吸收；分摊；合并
)L|C'dJ<k` absorption rate 吸收率；摊配率；分摊率
4^`PiRGt ACB Finance Limited 亚洲商业财务有限公司
p ^](3Vi( acceptable form of reciprocity 合理的互惠条件
R^|!^[WE acceptable rate 适当利率；适当汇率
9 Dy)nm^ acceptance agreement 承兑协议
srhFEmgN7) acceptance for honour 参加承兑
!4_!J (q% acceptor 承兑人；接受人；受票人
` -yhl3si acceptor for honour 参加承兑人
c J2y)` accident insurance 意外保险
%5` r-F Accident Insurance Association of Hong Kong 香港意外保险公会
+fkP+RVY accident insurance scheme 意外保险计划
QT7_x`#J~o accident year basis 意外年度基准
\y@ eBW accommodation 通融；贷款
8KZ$ F>T]> accommodation bill 通融票据；空头票据
Pb3EnNqYbM accommodation party 汇票代发人
w}"!l G account balance 帐户余额；帐户结余
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,xWN account book 帐簿
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account collected in advance 预收款项
E}Ljo account current book 往来帐簿
\ ?r$&K]4 account of after-acquired property 事后取得的财产报告
sK#H4y+< account of defaulter 拖欠帐目
hl* MUD, account payable 应付帐款
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*L 3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
;r%<2( account receivable 应收帐款
FF8WTuzB+ account receivable report 应收帐款报表
hJ<:-u+yk} account statement 结单；帐单；会计财务报表
R !jhwY$ account title 帐户名称；会计科目
_ \_3s accountant's report 会计师报告
_d/GdeLs Accountant's Report Rules 会计师报告规则
8
H,_vf accounting and auditing procedure 会计与审计程序；会计与核数程序
2V
4`s' Accounting Arrangements 《会计安排》
*>G ^!e.u accounting basis 会计基础
*m iONc accounting by Official Receiver 破产管理署署长呈交的帐目
Pu1GCr( Accounting Circular 《会计通告》
> y&[BB7S6 accounting class 会计类别
N&x@_t"" accounting date 记帐日期；会计结算日期
5
Xk~,%-C accounting for money 款项核算
>\Z lZ Accounting Officer 会计主任
mf+K{y,L accounting period 会计报告期；会计期
z9I1RX V accounting policy 会计政策；会计方针
:fl*w""V@ accounting practice 会计惯例
b b*c+XN0 accounting principle 会计准则
8u4 gx<;O accounting record 会计记录
q$ bHO accounting report 会计报告
i?lX,9% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Y"r3 i] Accounting Society of China 中国会计学会
zUe#Wp[ accounting statement 会计报表
Tw? Pp8' accounting system 会计制度；会计系统
Rd`{qW accounting transaction 会计事项；帐务交易
= 7*o C accounting treatment 会计处理
Dm&lSWW`/ accounting year 会计年度
e6Wl7&@6 accretion 增值；添加
f S(^["*G accrual 应计项目；应累算数目
6'S5sR A accrual basis 应计制；权责发生制
w2.qT+; v accrual basis accounting 应计制会计；权责发生制会计
": mCZ Ut accrue 应累算；应计
]kyle3#-~ accrued benefit 应累算利益
pHq{S;R2G accrued charges 应计费用
GjG{ qR accrued cumulative preference share dividend 应累算的累积优先股股息
[3 Wsc`Q accrued expenses 应累算费用
K!pxDW} accrued interest payable 应付利息；应计未付利息
~v O'p accrued interest receivable 应收利息；应计未收利息
ZJ;wRd@ accrued right 累算权益
mvUVy1-c accruing profit 应累算的利润
@ hE7r-}] accumulated fiscal reserve 累积财政储备
9 |us<k accumulated profit 累积利润；滚存溢利
%Y#[% ~|( accumulated reserve 累积储备
r 0rJ.}! accumulation of surplus income 累积收益盈余
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(sfM_n acquired assets 既得资产
AaJ,=eQ acquisition 收购；购置；取得
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@[ acquisition cost 购置成本
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acquisition expenses 购置费用
l|4xKBCV] acquisition of 100% interest 收购全部股权
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! acquisition of control 取得控制权
f(EYx)gZ acquisition of fixed assets 购置固定资产
s^{{@O. acquisition of shell “买壳”
3Yn:fsy acquisition price 收购价
V2WUM+`uT act of God 天灾
@h ,h=X acting partner 执事合伙人
^(E"3 c active market 买卖活跃的市场；交投畅旺的市场；旺市
'p4da2% active partner 积极参与的合伙人
BaNU}@ active trading 交投活跃
jM|YW*zNZ actual circulation 实际流通
4WBo ZJ actual cost 实际成本
%!N2!IiVs actual expenditure 实际开支；实际支出
iKR8^sj7S actual income 实际入息；实际收入；实际收益
+z~ !#j4Q actual market 现货市场
X3&SL~&>g actual price 现货价；实际价格
G_7ks]u- actual profit 实际利润
m-~V+JU;x actual quotation 实盘；实际价位；实际报价
75Q XkJu actual year basis 按实际年度计算
F[Guy7?O actuals 实货
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actuarial investigation 精算调查
A8A:@-e8A actuarial principle 精算原则
KT]J,b actuarial report 精算师报告
*!wO:< - Actuarial Society of Hong Kong 香港精算学会
.3S\Rrv actuarial valuation 精算师估值
,_wm, actuary 精算师
-(%ar%~Zd ad referendum agreement 暂定协议；有待覆核的协定
p @!@^1j= ad valorem duty 从价税；按值征税
3Vb=6-| ad valorem duty system 从价税制
LOyCx/n ad valorem fee 从价费
r1^m#!=B ad valorem tariff 从价关税
s$2l"|h>B additional allowance 额外免税额
LZ Z:P additional amount for unexpired risk 未过期风险的额外款额
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$ additional assessable profit 补加应评税利润
l,^i5t' additional assessment 补加评税
8Izn'>" additional commitment 额外承担
V'f&JQ A additional commitment vote 额外承担拨款
VR5e CJ:i additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}uV? additional dependent parent allowance 供养父母额外免税额
[~Z'xY
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YiY&; )w additional stamp duty 附加印花税
2 Be ?5+ additional tax 补加税罚款；补加税款
zx_O"0{5 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-Ib + #pX adjudged bankrupt 被裁定破产
auyKLT3C adjudicated bankrupt 裁定破产人
E'Fv *UA adjudication fee 裁定费；评定印花税额手续费；评估契据费
N4Fy8qU; adjudication of bankruptcy 裁定破产；宣告破产
/eU1(oo&`5 adjudication of insolvency 裁定无力偿还债务
=0 !\F~ adjusted actual 经调整的实数；调整后的实数
X+'^ Sp adjusted current assets 经调整的流动资产；调整后的流动资产
jx5[bUp4u adjusted figure 经调整的数字；调整后的数额
lN][xnP adjusted liabilities 经调整的负债；调整后的负债
tNi% }~Z adjusted loss 经调整的亏损；调整后的亏损
\r1kbf7? 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
'!r+Tz adjusted profit 经调整的利润；调整后的利润
Jfixm= .6 adjusted surplus 经调整的盈余额；调整后的盈余额
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K hq adjusted value 经调整的价值；调整后的价值
\h'E5LO adjustment 调整；修订；理算〔保险〕
|4?}W , adjustment centre 调剂中心
CLFxq@%nu~ adjustment lag 调整过程的时间差距；调整时差
jmk*z(}#: adjustment mechanism 调整机制
9$ \;voo adjustment of loss 亏损调整
Gn2bZ%l adjustment process 调整过程；调整程序
&ttv4BC^r adjustment range 调整幅度
^! v} administered exchange rate 受管制汇率
XYxm8ee"j Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
s&QBFyKtJ administration expenses 行政费用
&Curvc1fm administration fee 手续费；行政费
7KSGG1ts administration in bankruptcy 破产管理
n'&`9M['%d administration order 遗产管理令
W2W2WyPk administrator 管理人；遗产管理人
HN~v&, administrator of the estate 遗产管理人
skC|io-Zv admission of debt 债项承认书
;([tf; admission of proof 接纳债权证明
LGo@F;!n advance 放贷款项；垫付款项；预支款项；预付款项
+~i+k~{`H advance account 暂支帐目；预付款帐户
A 4W advance compensation 预付补偿金
!7"K>m< advance from shareholder 股东垫款
5qtmb4R ~ advance pending reimbursement 预支以待日后付还
,GXfy9x7U advanced economy 先进经济体系
ZR01<V advancement 预付；预付财产
R6WgA@Z|r advances warrant 垫款令
k,*#I<($ advancing 贷出
L@k;L adverse balance 逆差
afP&+ 5t@O adverse exchange 逆汇
UmD-7Fd advertisement addressed to shareholders 在报章刊登的致股东通告
%&=(,;d advice for collection 托收通知书
?3"D|
cS1 advice of drawing 提款通知书；汇票通知书
gA 6h 5F)_ advice of payment 付款通知
,p/b$d1p Advisory Committee [Securities and Futures Commission]
Y +_5"LV 谘询委员会〔证券及期货事务监察委员会〕
7N59B z Advisory Committee on Diversification 经济多元化谘询委员会
^]lwd" $ affidavit 誓章；遗产申报誓章
,b.4uJg' affidavit of no receipt 述明无收款的誓章
]Re ~V{uh affiliate 联号；联营公司；附属公司
sG1]A:_<C affiliated company 附属公司；联号；联营公司
ap$ tu3j affirmation [estate duty] 非宗教式宣誓〔遗产税〕
(HrkUkw affordability 负担能力
N5 rG.6K African Development Bank [AfDB] 非洲开发银行
i\Q"a B"r after-acquired property 事后取得的财产
E][{RTs after-hours dealing 市后交易
N>nvt.`P after-tax profit 税后盈利；税后利润；税后溢利
>& TnTv?I agency agreement 代理协议
4xpWO6 Q agency expenses 代理机构的开支
c%LB|(@j{ agency fee 代理费
g<T`F Agency Law 《代理法》
.dKRIFo agent 代理人；承销人
yL3<X w| agent of company 公司代理人
7U[L\1z S agent's fee 代理人费；经纪费
<Ec)m69P aggregate 总计；总数；总体数字
Va
|9)m aggregate amount 总款额；总额
kW2nrkF aggregate assets and liabilities 总体资产与负债
+S5_J&~ aggregate at constant price 按固定价格计算的总体数字
r(in]7 aggregate demand 总需求
]20 "la5 aggregate gross position 总持仓量
X,Q=n2X?3 aggregate limit 总限额
tId !C aggregate of salaries tax 合计薪俸税
IL6f~! aggregate performance 总体表现；总体业绩
"k1Tsd- aggregate supply 总体供应
=@jM x^A" aggregate surplus 总盈余
ks#Z~6+3 aggregate total 整体总额
/jn3'q_, aggregate value 总值；合计价值
&pY G aggregated basis 合计基准
u g:G9vjQ aggregated net chargeable income 合计应课税入息实额
i(f;'fb* aggregation 合并计算；合计；总和
\Af|$9boHz aggregation of incomes of husband and wife 夫妇入息合并计算
On.x~ t aggregation of property 财产的总和
E#2k|TpH4 agio 差价；贴水
`w=H'"Zv Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
-z 5k4Y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.kKwdqO+zB 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
FPUR0myCU Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
L|1 zHDxQ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
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Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
hHl-;%# 《香港政府和大韩民国政府关于相互促进和保护投资协定》
#HuA(``[d agreement for a settlement 授产协议
j]l}K*8( agreement for assignment 转让协议
Fee WZe0i agreement for sale 售卖协议；买卖协议
nk3< ]u agreement for sale and purchase 买卖协议
aCi^^}! agreement for the payment of interest 支付利息协议
pn%|; agreement for the repayment of money 还款协议
s^?sJUj agreement of reinsurance 再保险协议
qD%&\ZT Agricultural Bank of China 中国农业银行
PLD'Q,R air passenger departure tax 飞机乘客离境税
b}L,k T Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
%FWfiFV|< airport tax 机场税
g&F<Uv#mZ alcohol duty 酒精税
A {Htpm ~ alienation 让与；让渡；转让
)>M@hIV5> alimony 生活费；赡养费
Y7V&zF{ All Ordinaries Index [AOI] 所有普通股指数
[`-O-?= all risks 全险；综合险
cYwC,\ uF All Sales Record for Stock Market 《股票市场成交报告》
gL}Y5U+s Allied Capital Resources Limited 新联财务有限公司
>fj$ wOq all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&|\}\+0Z allocation letter 拨款信件
9"lW"lG! allocation of fund 分配款项；预留款项
i[\u-TF allocation of profit 利润分配；溢利分配
S@G{|. )2 allocation warrant 拨款令
pL/.J zB allotment 分配；配股
9PGR#!!F$ allotment notice 股份配售通知；配股通知
zu*G4?]~h allotment of shares 股份分配
e, 0I~: allowable 可获宽免；免税的
~5!TV,>ls allowable business loss 可扣除的营业亏损
f<sPh>n
allowable expenses 可扣税的支出
hG;=ci3EE allowance 免税额；津贴；备抵；准备金
>;r0 5,mc allowance for debts 债项的免税额
dlzamoS@AR allowance for depreciation by wear and tear 耗损折旧免税额
DD$P r&~= allowance for funeral expenses 殡殓费的免税额
27 TZ+? allowance for inflation 为通货膨胀而预留的款项；通胀准备金
y^46z( I allowance for repairs and outgoings 修葺及支出方面的免税额
RrpF i'R allowance to debtor 给债务人的津贴
"sx& 8H" alteration of capital 资本更改
Heif FJn alternate trustee 候补受托人
Y9L6W+=T amalgamation 合并
N_k6UA9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
LLY;IUK!R ambit of charges 征税范围；收费范围
e L?si!ZL^ amended valuation 经修订的估值
5"~^;O American Commodities Exchange 美国商品交易所
HgAT H American Express Bank Limited 美国运通银行
]bE?n.NwZ American Stock Exchange 美国证券交易所
Hpg;?xAT amortization 摊销
b-zX3R; amount due from banks 存放银行同业的款项
gG;W:vR }l amount due from banks abroad 存放海外银行同业的款项
to|9)\ amount due from holding companies 控股公司欠款
RZh)0S >J amount due from local banks 存放本港银行同业的款项
NP'DuzC amount due to banks 银行同业的存款
4"( zi5`e amount due to banks abroad 海外银行同业的存款
O Lup`~ amount due to holding companies 控股公司存款
"s<l Lgi amount due to local banks 本港银行同业的存款
[]3}(8yxGb amount due to outport banks 外埠银行同业的存款
Jv.R?1;8i amount for note issue 发行纸币的款额
UBHQz c+, amount of bond 担保契据的款额
GFa/9Bi amount of consideration 代价款额
<sl q1 amount of contribution 供款数额
Tn-]0hWkP amount of indebtedness 负债款额
]]o[fqD-Zn amount of principal of the loan 贷款本金额
5g>kr< K amount of rates chargeable 应征差饷数额
>b ?)WNk amount of share capital 股本额
z ;Nk& <? amount of sums assured 承保款额
V(uRKu
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%ys}Q!gR amount of vote 拨款数额
kD7(}N8YR amount payable 应付款额
l d?.o/ amount receivable 应收款额
Z|S 7 " , Amsterdam Stock Exchange 阿姆斯特丹证券交易所
32P ]0&_O analysis 分析
&*GX:0=/> ancillary risk 附属风险
ZKPkx~,U[ annual account 周年帐目；周年帐目报表；年度决算；年结
S)|b%mVwR annual accounting date 年结日期
2I 7 ` annual allowance 每年免税额；年积金；年度津贴；年津
u`@FA?+E1 annual balance 年度余额
NT/B4'_@ annual disposable income 每年可动用收入
iX6jvnJ:/ annual estimates 周年预算
Q b{5*> annual fee 年费
<u wCP4E annual general meeting 周年大会
O9)}:++T annual growth rate 年增率；每年增长率
I'b]s~u annual long-term supplement 长期个案每年补助金
ymX,k|lh annual pensionable emolument 可供计算退休金的年薪
B&N&e RAE annual report 年报
Z`c{LYP,y" Annual Report on the Consumer Price Index 《消费物价指数年报》
v nC&1 annual return 周年报表；周年申报表；每年报税表格
-Ep6 .v Annual Return Rules 《周年报表规则》
aW$nNUVD annual review of consumer prices 每年消费物价回顾
Z x%@wH~ annual roll-forward basis 逐年延展方式
4yv31QG$ annual salary 年薪
Rc P5].^T annual statement 年度报表；年度决算表
q#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
^(vd8 &71 annuitant 年金受益人
? +=|{{l annuity 年金
@\}36y annuity contract 年金合约
M)^9e? annuity on human life 人寿年金
q:sR zX antecedent debt 先前的债项
Vp{2Z9]} ante-dated cheque 倒填日期支票
[V0 h9! anticipated expenditure 预期开支
%pQ o% <d anticipated net profit 预期纯利
f Ev36xb2S anticipated revenue 预期收入
:ygz/L anti-inflation measure 反通货膨胀措施
Qo *]l_UO; anti-inflationary stance 反通货膨胀立场
ACltV"dB^ apparent deficit 表面赤字
}*R6p?L5 apparent financial solvency 表面偿债能力
9W$)W apparent partner 表面合伙人
eJp-s" % application for personal assessment 个人入息课税申请书
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j2 application of fund 资金应用
M6#(F7hB application to release as liquidator and to destruct the books of accounts and documents
[`\Qte%UH 申请免除清盘人职务及毁灭帐簿与文件
p,Hk"DSs% appointed actuary 委任精算师
<t37DnCg I appointed auditor 委任核数师；委任审计师
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M'zAhb appointed trustee 委任的受托人
TN`:T.B appointer 委任人
t&]Mt 7 apportioned pro rata 按比例分摊
,0~TvJS apportionment 分配；分摊
SH|$Dg Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
cpnw x1q@ apportionment formula 分摊方程式
X-F HJ4 apportionment of estate duty 遗产税的分摊
#?6RoFgMe appraisal 估价；评估
? d\8Q't* appreciable growth 可观增长
Ntiz-q W appreciable impact 显着影响
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1K% appreciable increase 可观增长
g >zL{[e! appreciation 增值；升值
>K%x44| appreciation against other currencies 相对其他货币升值
-;"l 5oX appreciation of the exchange value of Hong Kong dollar 港元汇值上升
J[w XG6M appreciation tax 增值税
1_lL?S3,a@ appropriation 拨款；拨用；拨付
-1J HhRr] appropriation account 拨款帐目
u`|fmVI Appropriation Bill 拨款法案
\]%U?`A appropriation-in-aid system 补助拨款办法
B4aZ3.&W approved assets 核准资产
3/FB>w gt approved basket stock 认可一篮子证券
3:
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O_^h 7 approved charitable donation 认可慈善捐款
#KW:OFT approved charitable institution 认可慈善机构
?~IZ{! approved currency 核准货币；认可货币
3IFU{0a` approved estimates 核准预算
UI;{3Bn approved estimates of expenditure 核准开支预算
L ai"D[N approved overseas insurer 核准海外保险人
Hp!F?J7sx approved overseas trust company 核准海外信托公司
P7-3Vf_L approved pooled investment fund 核准汇集投资基金
IhLfuyFWu approved provident fund scheme 认可公积金计划
yk{al SF approved provision 核准拨款
C<>.*wlp= approved redeemable share 核准可赎回股份
.vMi <U; approved regional stock 认可地区性证券
{8RGW0 Y approved retirement scheme 认可退休金计划
%A3Jd4DH approved subordinated loan 核准附属贷款
aa/9o ] arbitrage 套戥；套汇；套利
q3`t0eLZ arbitrageur 套戥者；套汇者
o:<3n,T arbitrary amount 临时款项
Dzr5 qP?# arrangement 措施；安排；协定
jq{ I x arrears 欠款
2wQ
CQ" arrears of pay 欠付薪酬
)K~nZLULY arrears of revenue 逾期未收税款；逾期未收的帐项
]mA?TwD articles of association 组织章程；组织细则；组织章程细则
U w" Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Xk '.t| ascertainment of profit 确定利润
`l#g`~L "Asia Clear" “亚洲结算系统”
8t %1x|! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
a0.XJR{T" Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
mN02T@R- Asian Development Fund [ADF] 亚洲发展基金
za7wNe(s Asian dollar bond 亚洲美元债券
_wCSL. Asian dollar market 亚洲美元市场
e$=|-J z Asian dollar rate 亚洲美元利率
X)m2{@v D Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:xCobMs_/ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ny=iAZM>q asked price 沽盘；喊价；索价；卖方报价
F1>,^qyG6 assessable income 应评税入息
^ a:F*<D assessable loss 应评税亏损
kx[8#+P assessable profit 应评税利润
rej[G! assessable value 应评税值
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,$)PV assessed profit 估定利润
*Y Ox`z!R assessed value 经评估价值
\`C3;}o:"P assessment 评税；评定；估价；评税单
A_%w (7o" assessment number 评税编号；估价编号
k1J}9HNYR assessment of additional tax 补加税评税
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yCV-L2J assessment of performance 业绩评估；实绩评价
mLE`IKgd] Assessor 评税主任
] ?(=rm9u asset price bubbles 资产价格泡沫
}g?]B +0 asset-backed securities 具资产保证的证券
X 6RM2 assets accretion 资产增值
t2iFd? assets and liabilities 资产与负债
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mE >2 assets betterment statement 资产递增表；资产改进表
7Y /_/t~Y assets lending 实物放款；有抵押贷款
qM+T Wp assets of the company passing on the death 死者去世时转移的公司资产
r DuG[" assets pledged as security for liabilities 用作负债抵押的资产
k"J?-1L assets portfolio 资产投资组合
zVu}7v() assets price 资产价格
OK=t)6 &b assets quality 资产质素
^-ZqS assets realization 资产变现
o/R-1\Dn assets refinancing arrangement 资产再集资安排
Wm 61 assets securitization 资产证券化
s/V[tEC*z assets situated outside Hong Kong 在香港以外地方的资产
)1/O_N6C assets stripping 削减资产；拆卖资产
^gG,}GTl assets value 资产值
3$Je, |bs assignee 承让人
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>1%$If assignment 转让；转让书；转让契
F/8y p<_r assignment of interest 权益转让
J$0*K+m assignment of letters patent and trade mark 专利证书及商标转让
?W()Do1tR assignment of property 物业转让；物业转让书
GfDA5v[ assignment right 转让权
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5 5Y2 assignor 转让人
',f[y:v; associate 有联系的人；有关连人士；相联者；合伙人；联系人
*L=CJg Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
I, D =ixK associate member 附属会员
eW/Hn associated body corporate 相联法人团体
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t61O$x associated company 相联公司；联属公司
dSbV{*B;> associated corporation 相联法团
-t]0DsPg Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Wxjpe 4 公认会计师公会〔英国〕
]P .S5s' Association of Futures Exchange Brokers 香港期货经纪协会
*h Ur E Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
8QU`SoS9 association of underwriters 承保人组织
EOL03N assumption of control 接管
Jy9&=Qh assurance 担保；保险；转易；转易书
3I]5DW %- assurance of interest 权益的转易
vsK>?5{C- at 19XX price 按一九ＸＸ年价格计算
H
X8q+ at a discount 按赔价计算；按贴水价格计算；打折扣
ZYG"nmNd at a premium 按溢价计算；按升水价格计算
"LYob}_z at call 通知付款；按通知
zC7;Zj*k at constant market price 按固定市价计算
Z\x 6 at constant price 按固定价格计算
"'% x|nB at cost 按成本计算
xfb%bkr at current market price 按当时市价计算；按现时市价计算
J#\/znT at current price 按当时价格计算；按现时价格计算
~jgd92`{z at factor cost 按要素成本计算；按生产要素成本计算
V;$ lgTs|' at money-of-the-day price 按付款当日价格计算
IcB>Hg5 at or better 按指定或较佳价位〔买卖指令〕
\a <E3
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AK[c!mzx at sight 见票即付
52oR^ | at the close 按收市盘
<iMLM<J<w at the opening 按开市盘
.fgoEB,( attestation 见证；见证条款
@Z) &3ss at-the-money option 平价期权
fI6F};I5}T attorney 受权人；受托代表人
*N7\d9y attornment 新拥有人承认书
"xWC49 attributable profit 可归属利润
di"*K*~y attributable share value 可归属股份价值
[X|P(&\hQd Auckland Stock Exchange 奥克兰证券交易所
@uc%]V<:k auction 拍卖
m|!sY[! auctioneer 拍卖商
;kY=}=9 audit 审计；核数
7{6wN c Audit Commission 审计署
fy-( B; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
epQ 7@9,Q 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〕
q Fay]V(O| audit review 帐目审查
&kP>qTI^p~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
M` bK audited account 审计帐目；经审计的帐目
Q,>AT $| audited annual account 经审计的周年帐目
GE>&fG audited balance sheet 经审计的资产负债表
;I9D> shkc auditor 核数师；核数主任；审计师
H=0Y4 T@)T auditor's certificate 核数师证明书；审计师证明书
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B ~Y auditor's report 核数师报告；审计师报告
fSj ^/> Aussie bond 澳元债券
f.!cR3XgV austerity budget 紧缩预算
74Lq!e3hMF Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
B| !Re4`0 Australia All Ordinaries Index 澳洲所有普通股票指数
d6u L;eR Australian Dollar [AUD] 澳元
)9}z^+TH Australian Options Market 澳大利亚期权市场
lm$T`: c Australian Securities Commission 澳洲证券事务监察委员会
wDn5|F}i& Australian Society of Certified Practising Accountants 澳洲执业会计师公会
"F=O Australian Stock Exchange 澳大利亚证券交易所
_]B' C
Austrian Schilling [ATS] 奥地利先令
5'X.Z: authentication 认证；鉴证
rKO[;]_* authority to purchase 委托购买证；委购书
ur; 8uv2o authorization 认可；核准；授权；授权书
&Oe,$%{hBh authorization by direction 指示授权
1&U U6| X authorization by instruction 指令授权
VQ +Xh authorization by warrant 令状授权
%.]qkGZe# authorization of unit trust 单位信托的认可
~GZ(Ou-& authorized agent 指定代理人
y8\44WKW authorized capital 法定资本
& ",pPu q authorized clerk 出市员
LcQ \ d* authorized dealer 认可交易商
lE 4.O authorized financial institution 认可财务机构
Y #KgaZ7N authorized fund 认可基金
%0L 9)-R authorized fund house 获授权的基金公司；认可基金公司
< d?O#( authorized institution 认可机构
UtzW 5 { authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
nM@S`" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
w9vqFtj authorized insurer 获授权保险人；获认可承保人
`Dj-(~x authorized investment 特准投资项目
$cc]pJy"} authorized person 获授权人
QHK$2xtq| authorized representative 获授权代表
y:xZ(RgfF authorized share capital 法定股本
B&cC;Hw automated quotation system 自动报价系统
r.[9/'> Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
O>UR\l|+:2 自动交易系统〔香港期货交易所有限公司〕
J@52<.>6 automatic adjustment mechanism 自动调整机制
-FwOX~s/' automatic adjustment system 自动调整系统
;as B@Q Automatic Clearing House 自动票据交换所
>=wlS\:" automatic exchange rates accumulation system 自动化汇率累集系统
NT :p6(s^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
K"eW.$ automatic teller machine [ATM] 自动柜员机
~h -0rE autopay 自动转帐
5MT$n4zKu available assets 可用资产
p;g $D=2 available fiscal reserve 现存财政储备
l9\
*G; available profit 可用利润
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7+ifSrz Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
LG(bdj"NM average 平均；平均数；海损
< yBZsSj average basic salary 平均基本薪金
PC/Oo~Gx average consumer expenditure 平均消费开支；一般消费开支
woQYP, average cost 平均成本
P/4]x@{ih average cost of land production 增辟土地平均成本
[*@"[u average daily turnover 平均每日成交额
4; x{@Ln average daily wage rate 平均每日工资率
UE5T%zd / average expenditure pattern 平均开支模式
S-*4HV_l average growth rate 平均增长率
tAefBFu average net fixed assets 固定资产平均净值
aH*)W'N? average of relatives 相对价格平均数
+ Uq$'2CT average price 平均价格
:A>cf} average propensity to consume 平均消费倾向；一般消费倾向
BZe x average propensity to save 平均储蓄倾向；一般储蓄倾向
h49|x&03 average rate 平均率
3 cu`U` average revenue 平均收入；平均收益
fM6Pw6k average stock 平均库存；平均存货
tRFj<yuaq average yearly rent 平均年租
jUYb8: B avoidance of double taxation 避免双重课税
# 2s$dI avoidance of tax 避税
