A:
1r)kR@!LNG A share Ａ股；甲类股份
8G%yB}pa abatement of tax 减税；减扣免税额
)x,8D ~p' ABN AMRO Bank N.V. 荷兰银行
O{z}8&oR: above-the-line expenditure 线上项目支出；经常预算支出
n"; 02?@F above-the-line receipt 线上项目收入；经常预算收入
,"}Rg1\4t ABSA Asia Limited 南非联合亚洲有限公司
*~$~yM/~3U absolute change 绝对数值变更
{ >{B`e`$ absolute expenditure 实际开支
_A_ A$N~9 absolute guideline figure 绝对准则数字
p\v Mc\ absolute interest 绝对权益
gieJ}Bv absolute order of discharge 绝对破产解除令
]1-z! B 4K absolute profit margin 绝对利润幅度
=TvzS%U absolute value 实值；绝对值
ITuq/qts]A absolutely vested interest 绝对既得权益
~=r^3nZR/J absorbed cost 已吸收成本；已分摊成本
d onw(_= absorption 吸收；分摊；合并
nx":"LFI absorption rate 吸收率；摊配率；分摊率
v0*N)eqDGd ACB Finance Limited 亚洲商业财务有限公司
E9! N >0 acceptable form of reciprocity 合理的互惠条件
s=I'e/"7 acceptable rate 适当利率；适当汇率
\g)Xt?w0Wo acceptance agreement 承兑协议
RH;:9_* F acceptance for honour 参加承兑
G`=r^$.3WB acceptor 承兑人；接受人；受票人
"v*8_El acceptor for honour 参加承兑人
0\{BWNK accident insurance 意外保险
OU DcY@x~ Accident Insurance Association of Hong Kong 香港意外保险公会
^
?hA@{T/1 accident insurance scheme 意外保险计划
%%%fL;-y accident year basis 意外年度基准
uv{ P,]lK accommodation 通融；贷款
Jc4L5*Xn/ accommodation bill 通融票据；空头票据
cX!Pz .C accommodation party 汇票代发人
XV>JD/K2 account balance 帐户余额；帐户结余
Y OyX[& oi account book 帐簿
r PzQ8< account collected in advance 预收款项
sPAg)6&M account current book 往来帐簿
0Rxe~n1o account of after-acquired property 事后取得的财产报告
H/F+X?t$0 account of defaulter 拖欠帐目
q]& .#&h account payable 应付帐款
]ekk }0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
3*_fzP<R account receivable 应收帐款
A^fjfa);V account receivable report 应收帐款报表
= V +I=rqo account statement 结单；帐单；会计财务报表
<g8K})P account title 帐户名称；会计科目
(AY9oei> accountant's report 会计师报告
"L"150Ih Accountant's Report Rules 会计师报告规则
{43yb_B( accounting and auditing procedure 会计与审计程序；会计与核数程序
i ?;r7> Accounting Arrangements 《会计安排》
g 8;D/ accounting basis 会计基础
mo]KCi accounting by Official Receiver 破产管理署署长呈交的帐目
`RQ#. Accounting Circular 《会计通告》
OV CR0 accounting class 会计类别
3cl9wWlJ_E accounting date 记帐日期；会计结算日期
1pp -=$k accounting for money 款项核算
WUdKLx %F Accounting Officer 会计主任
e= P accounting period 会计报告期；会计期
JYqSL)Ta*t accounting policy 会计政策；会计方针
n Cg6 6-3A accounting practice 会计惯例
EEy$w1ec accounting principle 会计准则
d4[(8}
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Tq<2`*Qs accounting report 会计报告
[}mA`5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@* 1U{` Accounting Society of China 中国会计学会
TrVW v accounting statement 会计报表
=#5D(0Ab accounting system 会计制度；会计系统
<T?oKOD ] accounting transaction 会计事项；帐务交易
OqhD7 + accounting treatment 会计处理
6V9doP ]i accounting year 会计年度
&`|:L(+ accretion 增值；添加
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?[/ufl accrual 应计项目；应累算数目
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accrual basis 应计制；权责发生制
&6 - k#r accrual basis accounting 应计制会计；权责发生制会计
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accrue 应累算；应计
Die-@z|Y accrued benefit 应累算利益
$ls[|N:y0l accrued charges 应计费用
C@ y8.#l accrued cumulative preference share dividend 应累算的累积优先股股息
AS!6XT accrued expenses 应累算费用
5,"l0nrk accrued interest payable 应付利息；应计未付利息
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accrued interest receivable 应收利息；应计未收利息
%rQuBi# 1f accrued right 累算权益
` \>.h accruing profit 应累算的利润
+y+"Fyl accumulated fiscal reserve 累积财政储备
xk~I N%\ accumulated profit 累积利润；滚存溢利
&tR(n$ M@> accumulated reserve 累积储备
EfLO5$?rm accumulation of surplus income 累积收益盈余
td2/9| Q acquired assets 既得资产
@=S}= cl acquisition 收购；购置；取得
^y viV
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u?ek|%Ok acquisition expenses 购置费用
I&c ~8Dw acquisition of 100% interest 收购全部股权
)-r W&"{ U acquisition of control 取得控制权
H1 4Ic.& acquisition of fixed assets 购置固定资产
YO)$M-]>%J acquisition of shell “买壳”
}Y(]6$uS acquisition price 收购价
$V>98M>j act of God 天灾
!H][LXB~H acting partner 执事合伙人
^^` Jcd/ active market 买卖活跃的市场；交投畅旺的市场；旺市
wJb#g0 active partner 积极参与的合伙人
2Tav;LKX active trading 交投活跃
SM 0M% actual circulation 实际流通
5`/@N{ e actual cost 实际成本
.@ C{3$,VG actual expenditure 实际开支；实际支出
UUo;`rkT actual income 实际入息；实际收入；实际收益
Cm$1$?J actual market 现货市场
+#@"*yj3 actual price 现货价；实际价格
}0 hL~ i actual profit 实际利润
N<|$h5isq actual quotation 实盘；实际价位；实际报价
2g{)AtK$# actual year basis 按实际年度计算
vY|^/[x#B actuals 实货
z( uZ F3 actuarial investigation 精算调查
MjfFf} @ actuarial principle 精算原则
l*b)st_p% actuarial report 精算师报告
P QW(EeQ Actuarial Society of Hong Kong 香港精算学会
!M<{E* actuarial valuation 精算师估值
- "*r actuary 精算师
73A)lU. ad referendum agreement 暂定协议；有待覆核的协定
K[\'"HyQ,X ad valorem duty 从价税；按值征税
-u!qrJ*Z ad valorem duty system 从价税制
stl 1Q O(h ad valorem fee 从价费
c47")2/yO ad valorem tariff 从价关税
T Zir>5 additional allowance 额外免税额
%wV>0gQTf additional amount for unexpired risk 未过期风险的额外款额
G}@#u 9 additional assessable profit 补加应评税利润
/(I*, .d additional assessment 补加评税
8qi+IGRg additional commitment 额外承担
\b'x t additional commitment vote 额外承担拨款
inPJ2uBD\^ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
C) QKPT additional dependent parent allowance 供养父母额外免税额
Sx gYjIa- additional provision 额外拨款
I7 QCYB| additional stamp duty 附加印花税
h<l1]h+x additional tax 补加税罚款；补加税款
:^ i9] Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
pqM~l & adjudged bankrupt 被裁定破产
<<9Va. adjudicated bankrupt 裁定破产人
!
ueN|8' adjudication fee 裁定费；评定印花税额手续费；评估契据费
I[MgIr^ adjudication of bankruptcy 裁定破产；宣告破产
h 6G /O`: adjudication of insolvency 裁定无力偿还债务
0rk]/--FGJ adjusted actual 经调整的实数；调整后的实数
j cCoan adjusted current assets 经调整的流动资产；调整后的流动资产
\hO2p 6 adjusted figure 经调整的数字；调整后的数额
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(/U3}w- adjusted liabilities 经调整的负债；调整后的负债
kpw t]]e* adjusted loss 经调整的亏损；调整后的亏损
L gmvKW| 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
fa* Cpt: adjusted profit 经调整的利润；调整后的利润
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D;GD<zC] adjusted value 经调整的价值；调整后的价值
xieP " 6 adjustment 调整；修订；理算〔保险〕
5lKJll^2: adjustment centre 调剂中心
%ugHhS! adjustment lag 调整过程的时间差距；调整时差
MJ<Jb ,D1 adjustment mechanism 调整机制
=6FUNvP#8 adjustment of loss 亏损调整
z><5R|Gf adjustment process 调整过程；调整程序
o{v&.z adjustment range 调整幅度
(%CZ*L[9Z administered exchange rate 受管制汇率
Ph&urxH@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
P27%xV-n > administration expenses 行政费用
rn@`y Tw^ administration fee 手续费；行政费
U;_[b"SW% administration in bankruptcy 破产管理
X#xFFDzN administration order 遗产管理令
%sh>;^5 8P administrator 管理人；遗产管理人
r#PMy$7L administrator of the estate 遗产管理人
_eSd nHWx admission of debt 债项承认书
LVIAF0kX admission of proof 接纳债权证明
U8#xgz@ advance 放贷款项；垫付款项；预支款项；预付款项
&ej8mq"\ advance account 暂支帐目；预付款帐户
4:3rc7_
1 advance compensation 预付补偿金
Z.L?1V8Q1 advance from shareholder 股东垫款
foF19_2 , advance pending reimbursement 预支以待日后付还
>t, M advanced economy 先进经济体系
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?)Nj c&G advances warrant 垫款令
uaw~ r2 advancing 贷出
o!TQk{0 adverse balance 逆差
ubMOD< adverse exchange 逆汇
Zt
-1h{7 advertisement addressed to shareholders 在报章刊登的致股东通告
+ Y.1)i} advice for collection 托收通知书
v 7 advice of drawing 提款通知书；汇票通知书
4 PL k advice of payment 付款通知
,:J us Advisory Committee [Securities and Futures Commission]
%\O# &=$E 谘询委员会〔证券及期货事务监察委员会〕
$ aCd/& Advisory Committee on Diversification 经济多元化谘询委员会
3H\w 2V affidavit 誓章；遗产申报誓章
P;ZU-G4@ affidavit of no receipt 述明无收款的誓章
QB!~Wh affiliate 联号；联营公司；附属公司
m 8Vd b" 0 affiliated company 附属公司；联号；联营公司
[$(%dV6O affirmation [estate duty] 非宗教式宣誓〔遗产税〕
h-a!q7]l affordability 负担能力
R;whW:Tx African Development Bank [AfDB] 非洲开发银行
))D:8l@ after-acquired property 事后取得的财产
. D,p@4 after-hours dealing 市后交易
|!| ^ v after-tax profit 税后盈利；税后利润；税后溢利
|LG4=j.l agency agreement 代理协议
-L u)'+ agency expenses 代理机构的开支
[sV"ws agency fee 代理费
}K1 0Po ' Agency Law 《代理法》
^ {$FI`P agent 代理人；承销人
<`X"}I3 ba agent of company 公司代理人
v!3A9!. agent's fee 代理人费；经纪费
#v#<itfFH aggregate 总计；总数；总体数字
S>G?Q_&}?D aggregate amount 总款额；总额
WS-dS6Q} aggregate assets and liabilities 总体资产与负债
0|xIB g) aggregate at constant price 按固定价格计算的总体数字
'mCe=Y aggregate demand 总需求
[97:4 . aggregate gross position 总持仓量
A,-6|&F aggregate limit 总限额
;a=w5,h: aggregate of salaries tax 合计薪俸税
?PA$Ur21lw aggregate performance 总体表现；总体业绩
A , CW_ aggregate supply 总体供应
f|A
r iM aggregate surplus 总盈余
Jk|Q`h aggregate total 整体总额
A61^[Y,dX_ aggregate value 总值；合计价值
M j- vgn&/ aggregated basis 合计基准
{_N ,=DQ! aggregated net chargeable income 合计应课税入息实额
vE6mOM!_L aggregation 合并计算；合计；总和
~0$NJrUy aggregation of incomes of husband and wife 夫妇入息合并计算
-\ZcOXpMx= aggregation of property 财产的总和
5* PYT=p} agio 差价；贴水
`0H g y= 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》
c$ S{^IQ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
cEW0;\$ 《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》
Ng><n} Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
wS+V]`b 《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》
<H3ezv1M Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
q/3ziVd7p 《香港政府和大韩民国政府关于相互促进和保护投资协定》
T lAR.cV agreement for a settlement 授产协议
R2etB*k6[ agreement for assignment 转让协议
k 4/D8(OXw agreement for sale 售卖协议；买卖协议
@WH@^u agreement for sale and purchase 买卖协议
] $ afC!Z agreement for the payment of interest 支付利息协议
G CRz<)1 agreement for the repayment of money 还款协议
-U~ agreement of reinsurance 再保险协议
`.x$7!zLC Agricultural Bank of China 中国农业银行
.Xm(D>>k air passenger departure tax 飞机乘客离境税
~AY N Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
sb:d>6 airport tax 机场税
Y3kA?p0 alcohol duty 酒精税
dca ;'$ alienation 让与；让渡；转让
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FI\$qB\ alimony 生活费；赡养费
ELrsx{p: All Ordinaries Index [AOI] 所有普通股指数
rn DCqv!'P all risks 全险；综合险
HCK| ~k All Sales Record for Stock Market 《股票市场成交报告》
n%h^o Allied Capital Resources Limited 新联财务有限公司
V$0dtvGvH all-items index [Consumer Price Index] 总指数〔消费物价指数〕
I`[i;U{CK allocation letter 拨款信件
i|
\6JpNA: allocation of fund 分配款项；预留款项
o:Qv
JcB allocation of profit 利润分配；溢利分配
kK 8itO allocation warrant 拨款令
pY4}>ju(g allotment 分配；配股
]&Z)) H allotment notice 股份配售通知；配股通知
f~E *Zz`; allotment of shares 股份分配
Vc^HVyAx@n allowable 可获宽免；免税的
_0+0#! J! allowable business loss 可扣除的营业亏损
6s,uXn allowable expenses 可扣税的支出
a{!QOX%K allowance 免税额；津贴；备抵；准备金
8u[-'pV! allowance for debts 债项的免税额
i's t w6*J allowance for depreciation by wear and tear 耗损折旧免税额
,F&g5' allowance for funeral expenses 殡殓费的免税额
PcB_oG g allowance for inflation 为通货膨胀而预留的款项；通胀准备金
f >BWG ` allowance for repairs and outgoings 修葺及支出方面的免税额
F4=}}k U allowance to debtor 给债务人的津贴
|+ N5z alteration of capital 资本更改
) 9, alternate trustee 候补受托人
'65LK D amalgamation 合并
~HQ9i%exg ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Li* eGlId ambit of charges 征税范围；收费范围
b o.(zAz amended valuation 经修订的估值
HM >lg`S American Commodities Exchange 美国商品交易所
u66XN^ American Express Bank Limited 美国运通银行
r "$.4@gc American Stock Exchange 美国证券交易所
(E,T#uc{ amortization 摊销
Y@'8[]= 0 amount due from banks 存放银行同业的款项
Gm*X'[\DD amount due from banks abroad 存放海外银行同业的款项
1[_mEtM:]B amount due from holding companies 控股公司欠款
w\) | amount due from local banks 存放本港银行同业的款项
oJ#,XMKga amount due to banks 银行同业的存款
at2FmBdu C amount due to banks abroad 海外银行同业的存款
!4] 9!<.k amount due to holding companies 控股公司存款
kyR*D1N&) amount due to local banks 本港银行同业的存款
jY NrD"n amount due to outport banks 外埠银行同业的存款
</uO e.l>Q amount for note issue 发行纸币的款额
>-&R47G amount of bond 担保契据的款额
E .1J 2Ne amount of consideration 代价款额
MX@IHc amount of contribution 供款数额
>#ZUfm{k$ amount of indebtedness 负债款额
TA jh"JJIV amount of principal of the loan 贷款本金额
h |X^dQb] amount of rates chargeable 应征差饷数额
$ d?.2Kg amount of share capital 股本额
;?C #IU amount of sums assured 承保款额
9@Cv5L?p\ amount of variation 变动幅度
Uye|9/w8 ! amount of vote 拨款数额
S/;bU : amount payable 应付款额
9Fn\FYUq amount receivable 应收款额
J>d .dq>r Amsterdam Stock Exchange 阿姆斯特丹证券交易所
h6 dPO" analysis 分析
TLehdZ>^ ancillary risk 附属风险
s/089jlc annual account 周年帐目；周年帐目报表；年度决算；年结
1+?N#Fh annual accounting date 年结日期
|>@W
]CX[ annual allowance 每年免税额；年积金；年度津贴；年津
HR}bbsqxVf annual balance 年度余额
\"hJCP?, annual disposable income 每年可动用收入
9 @+5LZR annual estimates 周年预算
qZ@s#UiB annual fee 年费
0527Wj annual general meeting 周年大会
U`hY{E; annual growth rate 年增率；每年增长率
ftH:r_"O# annual long-term supplement 长期个案每年补助金
!A48TgAeE annual pensionable emolument 可供计算退休金的年薪
X$/2[o#g annual report 年报
}1IpON
Annual Report on the Consumer Price Index 《消费物价指数年报》
q+,Q <2J annual return 周年报表；周年申报表；每年报税表格
YuB+k^ Annual Return Rules 《周年报表规则》
V)}rEX annual review of consumer prices 每年消费物价回顾
eYx Kp!f annual roll-forward basis 逐年延展方式
|JCU<_< annual salary 年薪
(XoH,K?{z annual statement 年度报表；年度决算表
+>JjvYx}\ 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
m.,U:> annuitant 年金受益人
3G kv4,w< annuity 年金
b+Br=Fv"T annuity contract 年金合约
iY C9eEF
annuity on human life 人寿年金
\l~*PG2 antecedent debt 先前的债项
47J5oPT2' ante-dated cheque 倒填日期支票
$\9~)Rq 6 anticipated expenditure 预期开支
8V~vXnkM anticipated net profit 预期纯利
%D * OO{ anticipated revenue 预期收入
4*$G & TX anti-inflation measure 反通货膨胀措施
e1P"[|9>R anti-inflationary stance 反通货膨胀立场
7g3 >jh apparent deficit 表面赤字
;J7F J3n apparent financial solvency 表面偿债能力
o=`C<} apparent partner 表面合伙人
.`&F>o(A application for personal assessment 个人入息课税申请书
5ZBK Ru application of fund 资金应用
H /}]FmjN application to release as liquidator and to destruct the books of accounts and documents
NVRLrJWpp 申请免除清盘人职务及毁灭帐簿与文件
*?M GMhE appointed actuary 委任精算师
fDLG>rXPT appointed auditor 委任核数师；委任审计师
=FD;~ appointed trustee 委任的受托人
B5$kHM%p appointer 委任人
:,)lm.}]t apportioned pro rata 按比例分摊
<F04GO\ apportionment 分配；分摊
"jw<V,, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
T1H"\+ apportionment formula 分摊方程式
OrK&RC apportionment of estate duty 遗产税的分摊
P9 Z}H( ?C appraisal 估价；评估
13Lr }M& appreciable growth 可观增长
%iw3oh&Fkm appreciable impact 显着影响
9?k_y ZV appreciable increase 可观增长
u G<}N= appreciation 增值；升值
MH a#?Q9 appreciation against other currencies 相对其他货币升值
*z7dl5xJ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/t(C>$ }p appreciation tax 增值税
&iV {:)L appropriation 拨款；拨用；拨付
dUsx vho appropriation account 拨款帐目
h yv2SxP* Appropriation Bill 拨款法案
2P G [7u^ appropriation-in-aid system 补助拨款办法
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)Ue approved assets 核准资产
g&{9VK6. approved basket stock 认可一篮子证券
P~ &$l2 approved budget 核准预算
rXHv`k y approved charitable donation 认可慈善捐款
[<KM?\"1< approved charitable institution 认可慈善机构
yDGVrc' approved currency 核准货币；认可货币
GA Am0; approved estimates 核准预算
{^N[("` approved estimates of expenditure 核准开支预算
P67o{EdK approved overseas insurer 核准海外保险人
IY*EA4> approved overseas trust company 核准海外信托公司
B-r0"MX & approved pooled investment fund 核准汇集投资基金
M>/Zbnq approved provident fund scheme 认可公积金计划
aCL!]4K84$ approved provision 核准拨款
{%C7EAq* approved redeemable share 核准可赎回股份
K^R,Iu/M approved regional stock 认可地区性证券
e>AE 8T approved retirement scheme 认可退休金计划
{` w;39$+ approved subordinated loan 核准附属贷款
t2"FXTAq arbitrage 套戥；套汇；套利
vI@ %Fg+D arbitrageur 套戥者；套汇者
wiBVuj# arbitrary amount 临时款项
FJd]D[ h arrangement 措施；安排；协定
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arrears 欠款
,#8e_ 3Z$ arrears of pay 欠付薪酬
3*@5S]] arrears of revenue 逾期未收税款；逾期未收的帐项
^ur DoB: articles of association 组织章程；组织细则；组织章程细则
Q1z;/A$Al Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
C$5[X7' ascertainment of profit 确定利润
OD_W8!- "Asia Clear" “亚洲结算系统”
s8h-,@p Asia Commercial Bank Ltd. 亚洲商业银行有限公司
)K 2HK&t: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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j+oJasI Asian Development Fund [ADF] 亚洲发展基金
M8TSt\ Asian dollar bond 亚洲美元债券
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Asian dollar market 亚洲美元市场
kTvd+TP4 Asian dollar rate 亚洲美元利率
x@Hc@R<! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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i Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
nb>7UN.9 asked price 沽盘；喊价；索价；卖方报价
i vz{L- assessable income 应评税入息
-(b kr+ N assessable loss 应评税亏损
<Z/ x,-^*< assessable profit 应评税利润
r4#o+qE assessable value 应评税值
Ggb5K8D* assessed profit 估定利润
<=,6p>Eo[ assessed value 经评估价值
.AU)*7Gh assessment 评税；评定；估价；评税单
',S'.U assessment number 评税编号；估价编号
JGQj w (Xs assessment of additional tax 补加税评税
*H| M; G assessment of performance 业绩评估；实绩评价
`F>O; >i'' Assessor 评税主任
fX|Y;S-@+ asset price bubbles 资产价格泡沫
>_LDMs[-p asset-backed securities 具资产保证的证券
Tq4- wE+ assets accretion 资产增值
W='> :H assets and liabilities 资产与负债
U,.![TP assets betterment statement 资产递增表；资产改进表
z+>}RT] assets lending 实物放款；有抵押贷款
WH \)) y- assets of the company passing on the death 死者去世时转移的公司资产
#KiRfx4G assets pledged as security for liabilities 用作负债抵押的资产
c[ ]4 n assets portfolio 资产投资组合
QMpoa5ZQG assets price 资产价格
3F <VH assets quality 资产质素
@ W9x$ assets realization 资产变现
IOV(seEY assets refinancing arrangement 资产再集资安排
]S5JUAGkE* 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
$8 1*^ assets stripping 削减资产；拆卖资产
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Bhg assets value 资产值
yiA<,!;4P assignee 承让人
_:"<[ >9 assignment 转让；转让书；转让契
,xx R \} assignment of interest 权益转让
9\DQ>V TQ assignment of letters patent and trade mark 专利证书及商标转让
eh5gjSqx assignment of property 物业转让；物业转让书
0p\@!Z H assignment right 转让权
I2nhqJy^ assignor 转让人
I'0@viF"Nx associate 有联系的人；有关连人士；相联者；合伙人；联系人
qC?:*CXH Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
b 'pOJS associate member 附属会员
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449B associated body corporate 相联法人团体
UCClWr associated company 相联公司；联属公司
,9o"43D:a| associated corporation 相联法团
d B5b@9* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
>#y^;/bb 公认会计师公会〔英国〕
bAm(8nT7w Association of Futures Exchange Brokers 香港期货经纪协会
}7.PH' .8 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1[vi . association of underwriters 承保人组织
|1>*;\o- assumption of control 接管
g'm+/pU)w) assurance 担保；保险；转易；转易书
h^o { @/2 assurance of interest 权益的转易
<z!CDg4 at 19XX price 按一九ＸＸ年价格计算
[ n$BRk| at a discount 按赔价计算；按贴水价格计算；打折扣
UQI]>#_/v at a premium 按溢价计算；按升水价格计算
WpRc)g : at call 通知付款；按通知
PuZ f/um at constant market price 按固定市价计算
6<ZkJ:= at constant price 按固定价格计算
o$Z6zm xO at cost 按成本计算
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at current market price 按当时市价计算；按现时市价计算
DY?Kfvef at current price 按当时价格计算；按现时价格计算
4 sT88lG4n at factor cost 按要素成本计算；按生产要素成本计算
HZf/CE9T at money-of-the-day price 按付款当日价格计算
'4#}e[e at or better 按指定或较佳价位〔买卖指令〕
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at par 按面值计算；平价
ynhmM y% at sight 见票即付
KSN Pkd6 at the close 按收市盘
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D2L_!g:( at the opening 按开市盘
H?X|(r|+ attestation 见证；见证条款
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1WM+ at-the-money option 平价期权
<h'5cO attorney 受权人；受托代表人
oT>(V]*5 attornment 新拥有人承认书
Yn G_m] attributable profit 可归属利润
2mGaD \?K attributable share value 可归属股份价值
q CnZh J Auckland Stock Exchange 奥克兰证券交易所
wGP;Vbk auction 拍卖
6 Z%U`,S auctioneer 拍卖商
sU{NHC)5 audit 审计；核数
vsl]92xI Audit Commission 审计署
c>)Yt^ q&K Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
d >t<_} 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〕
I]EbodAyZ, audit review 帐目审查
07^iP>? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@("a.;1#o audited account 审计帐目；经审计的帐目
p$3sME$L audited annual account 经审计的周年帐目
_ "VkGG audited balance sheet 经审计的资产负债表
e!=kWc auditor 核数师；核数主任；审计师
4Q6mo/=H auditor's certificate 核数师证明书；审计师证明书
d*%`!G auditor's report 核数师报告；审计师报告
9uA>N Aussie bond 澳元债券
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%Wiw austerity budget 紧缩预算
u2?|Ue@[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
0p!>JQ]m Australia All Ordinaries Index 澳洲所有普通股票指数
n4#;k=mA Australian Dollar [AUD] 澳元
n$ou- Q Australian Options Market 澳大利亚期权市场
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o Australian Securities Commission 澳洲证券事务监察委员会
u;/ Vyu Australian Society of Certified Practising Accountants 澳洲执业会计师公会
VeQg -#&I Australian Stock Exchange 澳大利亚证券交易所
vz7J-CH Austrian Schilling [ATS] 奥地利先令
c:o]d )S authentication 认证；鉴证
= < oBgD0k authority to purchase 委托购买证；委购书
RpD=]y!5_ authorization 认可；核准；授权；授权书
T"DlT/\ authorization by direction 指示授权
^8AXxE authorization by instruction 指令授权
OD6\Mr2= authorization by warrant 令状授权
sv&;Y\2c authorization of unit trust 单位信托的认可
ub\ MlSr authorized agent 指定代理人
h* u authorized capital 法定资本
tE ` u(B, authorized clerk 出市员
qtQ6cq Ld authorized dealer 认可交易商
]X ?7Z I^ authorized financial institution 认可财务机构
GfmI<{da authorized fund 认可基金
ei [j1F authorized fund house 获授权的基金公司；认可基金公司
/*X2c6 <d authorized institution 认可机构
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,z3xU authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
xY^ %& n authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
75/(??2 authorized insurer 获授权保险人；获认可承保人
2bkX}FWd; authorized investment 特准投资项目
E{Ov>osq authorized person 获授权人
"q.\>M Cv authorized representative 获授权代表
J2xw) + authorized share capital 法定股本
~ijVmWNk automated quotation system 自动报价系统
B=^)Ub5' Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
e3nYbWBy] 自动交易系统〔香港期货交易所有限公司〕
P>NF.B Cq automatic adjustment mechanism 自动调整机制
g9Xu@N;bL automatic adjustment system 自动调整系统
K+3IWZ&+dG Automatic Clearing House 自动票据交换所
9{5& ^RbCp automatic exchange rates accumulation system 自动化汇率累集系统
}n3/vlW9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<4g{ fT0 automatic teller machine [ATM] 自动柜员机
G(G{RAk> autopay 自动转帐
~5CBEIF(NS available assets 可用资产
uYs5f.! ` available fiscal reserve 现存财政储备
y+c|vdW% available profit 可用利润
-v]Sr33L Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
6 '!4jh average 平均；平均数；海损
V`XNDNJ: average basic salary 平均基本薪金
K,:cJ average consumer expenditure 平均消费开支；一般消费开支
]);%wy{H o average cost 平均成本
Hn%xDJ' average cost of land production 增辟土地平均成本
(2^gVz=j average daily turnover 平均每日成交额
2[O&NdP\Zk average daily wage rate 平均每日工资率
/2=#t-p+ average expenditure pattern 平均开支模式
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, average growth rate 平均增长率
0+kH:dP{ average net fixed assets 固定资产平均净值
I uMQ9 & average of relatives 相对价格平均数
Tk:h@F|B.| average price 平均价格
=,_ +0M9 average propensity to consume 平均消费倾向；一般消费倾向
LIvFx | average propensity to save 平均储蓄倾向；一般储蓄倾向
H1QJ k_RL average rate 平均率
j/_ s"}m{ average revenue 平均收入；平均收益
jU9$Ehg
I average stock 平均库存；平均存货
34%RZG_o' average yearly rent 平均年租
odjT:Vr avoidance of double taxation 避免双重课税
;7 E7!t^ avoidance of tax 避税
