A:
!qlGt)G3 A share Ａ股；甲类股份
*K|aK p} abatement of tax 减税；减扣免税额
Gq*)]X{U a ABN AMRO Bank N.V. 荷兰银行
& r%*_pX above-the-line expenditure 线上项目支出；经常预算支出
>A&@W p1 above-the-line receipt 线上项目收入；经常预算收入
pr txE&- ABSA Asia Limited 南非联合亚洲有限公司
-`OR6jd absolute change 绝对数值变更
KIo}G d& absolute expenditure 实际开支
U[b;#Y1X absolute guideline figure 绝对准则数字
hli 10p$ absolute interest 绝对权益
Jj:6
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7X(]r1-+ \ absolute profit margin 绝对利润幅度
au|^V^m absolute value 实值；绝对值
A+I&.\QAR absolutely vested interest 绝对既得权益
rf->mk{ absorbed cost 已吸收成本；已分摊成本
.gGvyscdH; absorption 吸收；分摊；合并
hyiMOa absorption rate 吸收率；摊配率；分摊率
y.p 6%E_` ACB Finance Limited 亚洲商业财务有限公司
|*KS<iHr% acceptable form of reciprocity 合理的互惠条件
abeSkWUL( acceptable rate 适当利率；适当汇率
U@MP&sdL acceptance agreement 承兑协议
B#"|5 acceptance for honour 参加承兑
).C! acceptor 承兑人；接受人；受票人
hw$c@:pW; acceptor for honour 参加承兑人
*ldMr{s<R accident insurance 意外保险
v Q"s Accident Insurance Association of Hong Kong 香港意外保险公会
VONAw3k7! accident insurance scheme 意外保险计划
\bm6/fhA: accident year basis 意外年度基准
lt6;*z[ accommodation 通融；贷款
[fi'=C b accommodation bill 通融票据；空头票据
S9R]Zl7{- accommodation party 汇票代发人
`QdQ?9x{F account balance 帐户余额；帐户结余
-,VhS I account book 帐簿
xs!g{~V{ account collected in advance 预收款项
vo
;F ; account current book 往来帐簿
K\+} q{ account of after-acquired property 事后取得的财产报告
hNnX-^J<o account of defaulter 拖欠帐目
0^_lj9B! account payable 应付帐款
`%M-7n9Y account payee only [A/C payee only] 只可转帐；存入收款人帐户
`n`"g<K)Q account receivable 应收帐款
8A^jD(| account receivable report 应收帐款报表
| } K account statement 结单；帐单；会计财务报表
I %|@ 3=Yc account title 帐户名称；会计科目
h@*lWi2K7 accountant's report 会计师报告
k S B Accountant's Report Rules 会计师报告规则
x3 7/cu accounting and auditing procedure 会计与审计程序；会计与核数程序
SU%mmw ES3 Accounting Arrangements 《会计安排》
X"h%tsuw accounting basis 会计基础
(U|)xA]y! accounting by Official Receiver 破产管理署署长呈交的帐目
J>`v.8y Accounting Circular 《会计通告》
m`hGD p3 accounting class 会计类别
P<%v +O accounting date 记帐日期；会计结算日期
i@P 9EU accounting for money 款项核算
9p <:=T Accounting Officer 会计主任
7:n?PN(p6a accounting period 会计报告期；会计期
gjW\
XY accounting policy 会计政策；会计方针
oW0gU?Rr)u accounting practice 会计惯例
{7vgHutp accounting principle 会计准则
8h2D+1,PZC accounting record 会计记录
M_k`%o accounting report 会计报告
XZ.7c{B< Accounting Services Branch [Treasury] 会计事务部〔库务署〕
N 0+hejz Accounting Society of China 中国会计学会
-i#J[>=w{C accounting statement 会计报表
}@d>, 1DU accounting system 会计制度；会计系统
9%sFJ accounting transaction 会计事项；帐务交易
}FrEF\}]_7 accounting treatment 会计处理
*kP;{ Cb` accounting year 会计年度
qQ^d9EK'?~ accretion 增值；添加
'X9AG6K1 accrual 应计项目；应累算数目
H LVQ7 accrual basis 应计制；权责发生制
(Ao rx #z accrual basis accounting 应计制会计；权责发生制会计
2Kjrw; accrue 应累算；应计
{$;2 HbM( accrued benefit 应累算利益
p"2m90IO accrued charges 应计费用
$; ?c?n+ accrued cumulative preference share dividend 应累算的累积优先股股息
)1WMlG accrued expenses 应累算费用
W3)\co accrued interest payable 应付利息；应计未付利息
sa*g accrued interest receivable 应收利息；应计未收利息
yE#g5V& accrued right 累算权益
le.anJAr accruing profit 应累算的利润
69>/@< accumulated fiscal reserve 累积财政储备
Mm5 c 8[
accumulated profit 累积利润；滚存溢利
RT, :hH accumulated reserve 累积储备
wTxbDT@ H5 accumulation of surplus income 累积收益盈余
"# !D|[h0 acquired assets 既得资产
2`EVdl7B] acquisition 收购；购置；取得
_BbvhWN&+ acquisition cost 购置成本
2HD :JdL acquisition expenses 购置费用
OZf6/10O/ acquisition of 100% interest 收购全部股权
OVZP x%a acquisition of control 取得控制权
D93gH1z acquisition of fixed assets 购置固定资产
U9
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3f"C!l]Xu acquisition price 收购价
z`4c 4h]I act of God 天灾
eIH$"f;L acting partner 执事合伙人
28a$NP\KW active market 买卖活跃的市场；交投畅旺的市场；旺市
|#k@U6`SG active partner 积极参与的合伙人
/ 2xSNalC active trading 交投活跃
5MR,UgT actual circulation 实际流通
;r.EC}>m actual cost 实际成本
[KSH~:h:NR actual expenditure 实际开支；实际支出
U6<M/>RG$ actual income 实际入息；实际收入；实际收益
QOH<]~3J actual market 现货市场
{L].T# actual price 现货价；实际价格
`<U5z$^QTw actual profit 实际利润
]W/>L dv actual quotation 实盘；实际价位；实际报价
Or8kp/d actual year basis 按实际年度计算
{WQq}-( actuals 实货
z8"7u /4v{ actuarial investigation 精算调查
X %4Kj[I^ actuarial principle 精算原则
vQ1 v# Z actuarial report 精算师报告
5!(?m~jJ Actuarial Society of Hong Kong 香港精算学会
u R$i48} actuarial valuation 精算师估值
?2 f_aY ; actuary 精算师
Y%@hbUc}x9 ad referendum agreement 暂定协议；有待覆核的协定
o:~LF6A- ad valorem duty 从价税；按值征税
ml0*1Dw ad valorem duty system 从价税制
VL\t>n ad valorem fee 从价费
v+xB7w ad valorem tariff 从价关税
V
kjuyK additional allowance 额外免税额
qtMD CXZ^n additional amount for unexpired risk 未过期风险的额外款额
.X'p q5 additional assessable profit 补加应评税利润
r|eZv<6 additional assessment 补加评税
v-Qmx-N additional commitment 额外承担
TB!((' additional commitment vote 额外承担拨款
dg_G s>?2 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Z6Fp\aI8@ additional dependent parent allowance 供养父母额外免税额
Z"y=sDO{ additional provision 额外拨款
M'L;N!1A additional stamp duty 附加印花税
H,y4`p 0 additional tax 补加税罚款；补加税款
[ 9o4hw Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
cBXWfv4 adjudged bankrupt 被裁定破产
c{Ou^.yR adjudicated bankrupt 裁定破产人
E\U`2{ ^. adjudication fee 裁定费；评定印花税额手续费；评估契据费
M{mSd2 adjudication of bankruptcy 裁定破产；宣告破产
=Vw
5q},3 adjudication of insolvency 裁定无力偿还债务
-LW [7s$ adjusted actual 经调整的实数；调整后的实数
Bd~ 1P/ adjusted current assets 经调整的流动资产；调整后的流动资产
=d)-Fd2li adjusted figure 经调整的数字；调整后的数额
Ub amB+QT adjusted liabilities 经调整的负债；调整后的负债
Qk9 76 adjusted loss 经调整的亏损；调整后的亏损
!EIjN
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
"Wo,'8{v adjusted profit 经调整的利润；调整后的利润
v <Kmq-b adjusted surplus 经调整的盈余额；调整后的盈余额
uxaYCa? adjusted value 经调整的价值；调整后的价值
4m )OR adjustment 调整；修订；理算〔保险〕
]X Z-o>+ , adjustment centre 调剂中心
!> }.~[M adjustment lag 调整过程的时间差距；调整时差
#~O b)q| adjustment mechanism 调整机制
<F I-zc a adjustment of loss 亏损调整
xg_D f, adjustment process 调整过程；调整程序
Y 5ZZ3Ati adjustment range 调整幅度
YH&bD16c3 administered exchange rate 受管制汇率
\;u@ " Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
' Z0r>. administration expenses 行政费用
O3DmNq$dz administration fee 手续费；行政费
l>*"mh administration in bankruptcy 破产管理
fjk\L\1 administration order 遗产管理令
o6
E!IX+ administrator 管理人；遗产管理人
n_ lo` administrator of the estate 遗产管理人
Suk admission of debt 债项承认书
8{`?= &%6 admission of proof 接纳债权证明
W"^wnGa@a advance 放贷款项；垫付款项；预支款项；预付款项
b2b?hA'k advance account 暂支帐目；预付款帐户
b306&ZVEk advance compensation 预付补偿金
J:&[ 59 advance from shareholder 股东垫款
)XcOl7XLN advance pending reimbursement 预支以待日后付还
e@:sR advanced economy 先进经济体系
J Ro?s~Ih advancement 预付；预付财产
>h0- ; advances warrant 垫款令
dT,o=8fg advancing 贷出
ok|qyN+ adverse balance 逆差
gUyR_5q)8l adverse exchange 逆汇
OO[F E3F advertisement addressed to shareholders 在报章刊登的致股东通告
"HE^v_p advice for collection 托收通知书
M% jPH advice of drawing 提款通知书；汇票通知书
2^i(gaXUQ advice of payment 付款通知
p+)Y Tzzc Advisory Committee [Securities and Futures Commission]
9]q:[zm^ 谘询委员会〔证券及期货事务监察委员会〕
_6 ay-u Advisory Committee on Diversification 经济多元化谘询委员会
;2B{ 9{ affidavit 誓章；遗产申报誓章
"*G.EiLq affidavit of no receipt 述明无收款的誓章
E@7J:|.)R affiliate 联号；联营公司；附属公司
AU2i%Q! affiliated company 附属公司；联号；联营公司
`ZC<W]WYX/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
| 4'Y/re affordability 负担能力
+\v?d&.f0 African Development Bank [AfDB] 非洲开发银行
\7CGUB>L after-acquired property 事后取得的财产
!.d@L6 after-hours dealing 市后交易
8#vc(04( after-tax profit 税后盈利；税后利润；税后溢利
%2v4<icvq agency agreement 代理协议
)" pF R4 agency expenses 代理机构的开支
_%QhOY5tv" agency fee 代理费
Y k=PS[ f Agency Law 《代理法》
~6 p[El#tS agent 代理人；承销人
cTG|fdgMW agent of company 公司代理人
oc s+d\ agent's fee 代理人费；经纪费
8 @tV9+u aggregate 总计；总数；总体数字
T?X_c"{8M aggregate amount 总款额；总额
- \C!I aggregate assets and liabilities 总体资产与负债
S\;V4@<Kn aggregate at constant price 按固定价格计算的总体数字
RsYU59_Y aggregate demand 总需求
w!D|]LoE aggregate gross position 总持仓量
aTt 12Sc aggregate limit 总限额
0=?<y'= aggregate of salaries tax 合计薪俸税
{E@Lft- aggregate performance 总体表现；总体业绩
|j,"Pl}il^ aggregate supply 总体供应
@H= :)* ; aggregate surplus 总盈余
sIy^m }02 aggregate total 整体总额
MjU6/pO}L aggregate value 总值；合计价值
Ig
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Om5 Y|v"* aggregated net chargeable income 合计应课税入息实额
}9FSO9*&} aggregation 合并计算；合计；总和
b}"N`,0dO aggregation of incomes of husband and wife 夫妇入息合并计算
?U2< aggregation of property 财产的总和
1]p ZrBh"E agio 差价；贴水
lz?$f4TzA 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》
/#)/; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
J|qZ+A[z 《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》
q Hrc9fB Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9@Jtaq>jf 《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》
()6wvu} Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
} F#okU 《香港政府和大韩民国政府关于相互促进和保护投资协定》
yjF1}SQ agreement for a settlement 授产协议
?k(7 LX0j agreement for assignment 转让协议
)!P)U(*v agreement for sale 售卖协议；买卖协议
G6$kv2(k`@ agreement for sale and purchase 买卖协议
5? ]hd*8 agreement for the payment of interest 支付利息协议
gMzcTmbc8 agreement for the repayment of money 还款协议
A\ HxDIU agreement of reinsurance 再保险协议
d^{RQ Agricultural Bank of China 中国农业银行
\nPEyw,U air passenger departure tax 飞机乘客离境税
e4 >_v( ' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
gaZu;t2u airport tax 机场税
xLK<W"%0 alcohol duty 酒精税
tp6 3@L|Q alienation 让与；让渡；转让
ur:3W6ZKl alimony 生活费；赡养费
s~5[![1
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hEKf6 # all risks 全险；综合险
P\1L7%*lU All Sales Record for Stock Market 《股票市场成交报告》
UG+d-&~Ll Allied Capital Resources Limited 新联财务有限公司
i3 @)W4{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
6WXRP;!Q allocation letter 拨款信件
_( {hc+9p allocation of fund 分配款项；预留款项
Nn!+,;ut allocation of profit 利润分配；溢利分配
1H6<[iHW allocation warrant 拨款令
~?d Nd allotment 分配；配股
pKpUXfQu allotment notice 股份配售通知；配股通知
&,{fw@#)_ allotment of shares 股份分配
] >=}*= allowable 可获宽免；免税的
1v.c 6~ allowable business loss 可扣除的营业亏损
bk;?9%TW allowable expenses 可扣税的支出
"_-Po^ u=r allowance 免税额；津贴；备抵；准备金
$w2u3 - allowance for debts 债项的免税额
}` % *W`9b allowance for depreciation by wear and tear 耗损折旧免税额
_K l_61k allowance for funeral expenses 殡殓费的免税额
n<O}hM ZT allowance for inflation 为通货膨胀而预留的款项；通胀准备金
"s0)rqf< allowance for repairs and outgoings 修葺及支出方面的免税额
=;Rtdy/Yn% allowance to debtor 给债务人的津贴
1w @(5 ^V alteration of capital 资本更改
5:Z0Pt alternate trustee 候补受托人
D~S <U amalgamation 合并
*>7 > g" ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
{< )1q ; ambit of charges 征税范围；收费范围
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_U+K amended valuation 经修订的估值
I,>- t GK American Commodities Exchange 美国商品交易所
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American Express Bank Limited 美国运通银行
V58wU:li American Stock Exchange 美国证券交易所
\<JSkr[h!" amortization 摊销
7K,-01- : amount due from banks 存放银行同业的款项
m0ER@BXRn amount due from banks abroad 存放海外银行同业的款项
^1iSn)& amount due from holding companies 控股公司欠款
,k )w6) amount due from local banks 存放本港银行同业的款项
e6@=wnoX u amount due to banks 银行同业的存款
5na~@-9p amount due to banks abroad 海外银行同业的存款
Q sZx)
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>`Y.+4 mE amount due to local banks 本港银行同业的存款
~ $Tkn_w# amount due to outport banks 外埠银行同业的存款
zi|+HM amount for note issue 发行纸币的款额
rI= v amount of bond 担保契据的款额
zM bN;t u amount of consideration 代价款额
F, W~,y amount of contribution 供款数额
QdT}wkX amount of indebtedness 负债款额
sqEI4~514 amount of principal of the loan 贷款本金额
@e(o1 29 amount of rates chargeable 应征差饷数额
Dv| #u|iw amount of share capital 股本额
G`SUxhC k amount of sums assured 承保款额
U
9_9l7&r amount of variation 变动幅度
5]KW^ sL amount of vote 拨款数额
-I*^- +>H amount payable 应付款额
hL/)|N~ amount receivable 应收款额
cii_U=
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7S '%
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6h|q'.Y ancillary risk 附属风险
/Y9>8XSc annual account 周年帐目；周年帐目报表；年度决算；年结
\Jx04[= annual accounting date 年结日期
+o\:d1y annual allowance 每年免税额；年积金；年度津贴；年津
CJ1 7 n annual balance 年度余额
E@@5BEB ~ annual disposable income 每年可动用收入
~HTmO;HNf" annual estimates 周年预算
f!\l g annual fee 年费
I8wX uIN_ annual general meeting 周年大会
$bW3_rl% X annual growth rate 年增率；每年增长率
u[@l~g wL annual long-term supplement 长期个案每年补助金
3.|S annual pensionable emolument 可供计算退休金的年薪
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annual report 年报
5:pM 4 J Annual Report on the Consumer Price Index 《消费物价指数年报》
4" Cb/y3 annual return 周年报表；周年申报表；每年报税表格
U &C!} Annual Return Rules 《周年报表规则》
wN@oYFoL annual review of consumer prices 每年消费物价回顾
kE:nsXI
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QqFR\6 annual salary 年薪
#*QO3y~ZM annual statement 年度报表；年度决算表
{_7 i8c<s= Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
iX0i2ek annuitant 年金受益人
.X@FXx& annuity 年金
9{ RB{<Se! annuity contract 年金合约
4]yOF_8h annuity on human life 人寿年金
Wr<j!>J6Ki antecedent debt 先前的债项
d: #yEC ante-dated cheque 倒填日期支票
Mm xlp .l anticipated expenditure 预期开支
_y),J'W^3u anticipated net profit 预期纯利
0xxg|;h.,g anticipated revenue 预期收入
k`So -e- anti-inflation measure 反通货膨胀措施
n!NS(. o anti-inflationary stance 反通货膨胀立场
5* j?E apparent deficit 表面赤字
MLoYnR^ apparent financial solvency 表面偿债能力
<vUbv apparent partner 表面合伙人
wfNk=)^$ application for personal assessment 个人入息课税申请书
y+X2Pl application of fund 资金应用
]"t@-PFX< application to release as liquidator and to destruct the books of accounts and documents
~ DBcIy? 申请免除清盘人职务及毁灭帐簿与文件
4,sJE2"[9 appointed actuary 委任精算师
I%r{]-Obr- appointed auditor 委任核数师；委任审计师
w\(.3W7 appointed trustee 委任的受托人
$CY~5A `l9 appointer 委任人
OjFLPGRCh apportioned pro rata 按比例分摊
-7*ET3NSI/ apportionment 分配；分摊
SO IHePmwK Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
W{5#@_pL apportionment formula 分摊方程式
RZHd9v$ apportionment of estate duty 遗产税的分摊
%6t2ohO" appraisal 估价；评估
P#R R9 >Q appreciable growth 可观增长
zfc'=ODX appreciable impact 显着影响
VRI0W` appreciable increase 可观增长
$K]m{ appreciation 增值；升值
)we}6sE" appreciation against other currencies 相对其他货币升值
3
^>l\, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
] Bcp; D appreciation tax 增值税
X WUWY appropriation 拨款；拨用；拨付
pk^K: Xs} appropriation account 拨款帐目
C1 jHz Appropriation Bill 拨款法案
q?4p)@# appropriation-in-aid system 补助拨款办法
bL'aB{s approved assets 核准资产
/JHc! D approved basket stock 认可一篮子证券
<g1 hxfKx5 approved budget 核准预算
t/cY=Wp approved charitable donation 认可慈善捐款
~rDZ?~% approved charitable institution 认可慈善机构
t; 4]cg:_ approved currency 核准货币；认可货币
EH256f(& approved estimates 核准预算
g'H$R~ag approved estimates of expenditure 核准开支预算
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Cr 9d approved overseas insurer 核准海外保险人
LS7 , a| approved overseas trust company 核准海外信托公司
kS_(wp A approved pooled investment fund 核准汇集投资基金
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ud0&Oe{ approved provident fund scheme 认可公积金计划
Y&S24aql approved provision 核准拨款
vbb 5f #WZ approved redeemable share 核准可赎回股份
H,DM1Z9rz approved regional stock 认可地区性证券
D)j(,vt approved retirement scheme 认可退休金计划
KVT-P};jy* approved subordinated loan 核准附属贷款
VHCK2}ps arbitrage 套戥；套汇；套利
KVn []@# arbitrageur 套戥者；套汇者
YL]Z<%aKt arbitrary amount 临时款项
Nd$W0Y N: arrangement 措施；安排；协定
j6Yy6X] arrears 欠款
:c8&N-` arrears of pay 欠付薪酬
wN;^[ F arrears of revenue 逾期未收税款；逾期未收的帐项
,q}ML TS i articles of association 组织章程；组织细则；组织章程细则
swM*k;$q{ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
| N[<x@ ascertainment of profit 确定利润
jN[`L%Qm "Asia Clear" “亚洲结算系统”
3~uW I%I` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
y+"X~7EX Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*=(lyx_O Asian Development Fund [ADF] 亚洲发展基金
FFu9&8Y Asian dollar bond 亚洲美元债券
;1%-8f:lW Asian dollar market 亚洲美元市场
-_1>C\h" Asian dollar rate 亚洲美元利率
tasUZ#\6 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_F$aUtb%O Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
V:VO[e<e asked price 沽盘；喊价；索价；卖方报价
Bj1? x assessable income 应评税入息
n[G &ksQI assessable loss 应评税亏损
Dey<OE & assessable profit 应评税利润
]Q>.HH assessable value 应评税值
2Q J{a46} assessed profit 估定利润
w8U&ls 1b assessed value 经评估价值
<Bw^!.jAF assessment 评税；评定；估价；评税单
]sE?e zu assessment number 评税编号；估价编号
z([ v %zf assessment of additional tax 补加税评税
Jl#%uU/sx assessment of performance 业绩评估；实绩评价
&Low/Y'.jJ Assessor 评税主任
D/vOs[X
o, asset price bubbles 资产价格泡沫
^eo|P~w
g asset-backed securities 具资产保证的证券
D ,o}el assets accretion 资产增值
#~C]ZrK assets and liabilities 资产与负债
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mV assets betterment statement 资产递增表；资产改进表
1*9U1 \z assets lending 实物放款；有抵押贷款
G!>z;5Ku S assets of the company passing on the death 死者去世时转移的公司资产
UA4 8Ug assets pledged as security for liabilities 用作负债抵押的资产
ih IVUu-M assets portfolio 资产投资组合
apg=-^L' assets price 资产价格
57umx`m assets quality 资产质素
M%2+ y5 assets realization 资产变现
Wu[&Wv~ assets refinancing arrangement 资产再集资安排
`w.n]TR assets securitization 资产证券化
o<COm9)i assets situated outside Hong Kong 在香港以外地方的资产
Mxyb5h assets stripping 削减资产；拆卖资产
Ji> o! assets value 资产值
s$Z
_48 assignee 承让人
* +"9%&? assignment 转让；转让书；转让契
GP?M!C,/}k assignment of interest 权益转让
+a^nlW9g assignment of letters patent and trade mark 专利证书及商标转让
;7?kl>5] assignment of property 物业转让；物业转让书
@~!wDDS assignment right 转让权
aMWmLpv4' assignor 转让人
ow_W%I=6 associate 有联系的人；有关连人士；相联者；合伙人；联系人
?[g=F <r Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
lI *o@wQg associate member 附属会员
mS(fgq6 associated body corporate 相联法人团体
[|(N_[E|6 associated company 相联公司；联属公司
LBM ^9W associated corporation 相联法团
N G " C& v Association of Chartered Certified Accountants [ACCA] [United Kingdom]
pEBM3r!X 公认会计师公会〔英国〕
FbS |~Rp~ Association of Futures Exchange Brokers 香港期货经纪协会
u%}n w :> Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
oU056 association of underwriters 承保人组织
&O9 |#YUq assumption of control 接管
kCR_tn
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6-z%633DL assurance of interest 权益的转易
9
Vkb>yFX' at 19XX price 按一九ＸＸ年价格计算
:Av#j@ # at a discount 按赔价计算；按贴水价格计算；打折扣
M?Dfu
.t at a premium 按溢价计算；按升水价格计算
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mNW0. } at call 通知付款；按通知
ok! L. ac at constant market price 按固定市价计算
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$BUw at constant price 按固定价格计算
a%kQl^I 4 at cost 按成本计算
"e.jZcN* at current market price 按当时市价计算；按现时市价计算
(7*%K&x at current price 按当时价格计算；按现时价格计算
Jm xH"7hTE at factor cost 按要素成本计算；按生产要素成本计算
B:'J `M"N at money-of-the-day price 按付款当日价格计算
TW)c#P43K at or better 按指定或较佳价位〔买卖指令〕
h"X;3b^ m at par 按面值计算；平价
c 0,0`+2~ at sight 见票即付
?[ @J8 at the close 按收市盘
K#6P}tf at the opening 按开市盘
7gf05Z'= attestation 见证；见证条款
qT dh eX/ at-the-money option 平价期权
a1EOJ^}0 attorney 受权人；受托代表人
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}VV6vO attornment 新拥有人承认书
Uwf + attributable profit 可归属利润
"I3@m%qv attributable share value 可归属股份价值
OLyf8&AU@ Auckland Stock Exchange 奥克兰证券交易所
rDm~h~u5 auction 拍卖
4Jp:x"w auctioneer 拍卖商
Q6PHpaj audit 审计；核数
\pPY37l Audit Commission 审计署
&dqLP9 5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.~~nUu+M 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
f(/lLgI( audit review 帐目审查
zQcL| (N Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
SIBtm m1W audited account 审计帐目；经审计的帐目
= bfJ^]R audited annual account 经审计的周年帐目
ns9U/ :L audited balance sheet 经审计的资产负债表
')) 0Lh
l auditor 核数师；核数主任；审计师
8E W_V$>R auditor's certificate 核数师证明书；审计师证明书
xN5) auditor's report 核数师报告；审计师报告
\H1( PA Aussie bond 澳元债券
smlpD3? va austerity budget 紧缩预算
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! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'~5LY!H(pT Australia All Ordinaries Index 澳洲所有普通股票指数
m8A#~i . Australian Dollar [AUD] 澳元
|,S+@"0# Australian Options Market 澳大利亚期权市场
<^&ehy:7y Australian Securities Commission 澳洲证券事务监察委员会
3eb%OEMYk Australian Society of Certified Practising Accountants 澳洲执业会计师公会
O x m>c[R Australian Stock Exchange 澳大利亚证券交易所
uZ NTHD Austrian Schilling [ATS] 奥地利先令
w mn+ authentication 认证；鉴证
\nXtH}9ZF authority to purchase 委托购买证；委购书
" un]Gc authorization 认可；核准；授权；授权书
L uq#9(P authorization by direction 指示授权
U>YAdrx 2a authorization by instruction 指令授权
nr95YSH authorization by warrant 令状授权
6V$Avg \6\ authorization of unit trust 单位信托的认可
;y,5k? authorized agent 指定代理人
Njxv4c c authorized capital 法定资本
.CL[_;} authorized clerk 出市员
=#;3Q~:Jl^ authorized dealer 认可交易商
W< bGDh authorized financial institution 认可财务机构
h?AS{`.1 authorized fund 认可基金
V[RF </2T authorized fund house 获授权的基金公司；认可基金公司
B-xGX$<z authorized institution 认可机构
caU0\VS authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}u\])I3 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
qB ~rQPa authorized insurer 获授权保险人；获认可承保人
1ct;A_48 authorized investment 特准投资项目
WYH Q? authorized person 获授权人
bn#"?6Z2 authorized representative 获授权代表
'H3^e} authorized share capital 法定股本
L9r8BK; automated quotation system 自动报价系统
)P%ZA)l%_o Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
XeW< B0~ 自动交易系统〔香港期货交易所有限公司〕
A#K14Ayr automatic adjustment mechanism 自动调整机制
QiQ_b B!\ automatic adjustment system 自动调整系统
c?tBi9'Y] Automatic Clearing House 自动票据交换所
6@Y_*4$| automatic exchange rates accumulation system 自动化汇率累集系统
&:;:"{t}Do Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Z~AO0zUKY automatic teller machine [ATM] 自动柜员机
riUwBiVa?2 autopay 自动转帐
s(5Y available assets 可用资产
]%hn`ZJ available fiscal reserve 现存财政储备
rxe >}ZO available profit 可用利润
fFMlDg[]; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
R] vV* average 平均；平均数；海损
HU1h8E$- average basic salary 平均基本薪金
,KF 'TsFf average consumer expenditure 平均消费开支；一般消费开支
? }Z1 bH average cost 平均成本
} K7#Q average cost of land production 增辟土地平均成本
{'N Z. average daily turnover 平均每日成交额
(iBNZ7sJ average daily wage rate 平均每日工资率
z#zI1Am(O average expenditure pattern 平均开支模式
c>,'Y)8 average growth rate 平均增长率
S{Kiy#ltWc average net fixed assets 固定资产平均净值
Hn7_FOC average of relatives 相对价格平均数
bbtGXfI+SB average price 平均价格
L(/e&J@>< average propensity to consume 平均消费倾向；一般消费倾向
&Q%zl9g(g average propensity to save 平均储蓄倾向；一般储蓄倾向
]S&&|Fc average rate 平均率
j?A/# average revenue 平均收入；平均收益
zbXI% average stock 平均库存；平均存货
[8P:?nDDL average yearly rent 平均年租
%r<rcY avoidance of double taxation 避免双重课税
xj<Rp|7& avoidance of tax 避税
