A:
?dA T MmT- A share Ａ股；甲类股份
oW\Q>c7
= abatement of tax 减税；减扣免税额
5d!z<{` ABN AMRO Bank N.V. 荷兰银行
fb;hf:B: above-the-line expenditure 线上项目支出；经常预算支出
U O{xpY above-the-line receipt 线上项目收入；经常预算收入
d1 C/u@8^ ABSA Asia Limited 南非联合亚洲有限公司
;NvhL|R absolute change 绝对数值变更
:6HiP&< absolute expenditure 实际开支
E!O(:/* absolute guideline figure 绝对准则数字
K~9 jin absolute interest 绝对权益
am) J'i, absolute order of discharge 绝对破产解除令
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` absolute profit margin 绝对利润幅度
$ P1d#;rb% absolute value 实值；绝对值
j:\_*f absolutely vested interest 绝对既得权益
=qVAvo ' absorbed cost 已吸收成本；已分摊成本
3oNt]2w/' absorption 吸收；分摊；合并
bN< O<x1j absorption rate 吸收率；摊配率；分摊率
,sy / r V ACB Finance Limited 亚洲商业财务有限公司
\f<thd*bC acceptable form of reciprocity 合理的互惠条件
*axza~ d acceptable rate 适当利率；适当汇率
*1;L,*J"| acceptance agreement 承兑协议
d3\l9R{} acceptance for honour 参加承兑
t}* qs acceptor 承兑人；接受人；受票人
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y@6* acceptor for honour 参加承兑人
[jG uO% accident insurance 意外保险
's%ct}y\J Accident Insurance Association of Hong Kong 香港意外保险公会
ir1RA mt% accident insurance scheme 意外保险计划
}T^v7 LY accident year basis 意外年度基准
h;mQ%9 Yd accommodation 通融；贷款
rkER` accommodation bill 通融票据；空头票据
ek_i{'hFd accommodation party 汇票代发人
d,E/9y\e account balance 帐户余额；帐户结余
kB!M[[t account book 帐簿
rUJ SzLy account collected in advance 预收款项
ygu? w 7 account current book 往来帐簿
'~!l(&X account of after-acquired property 事后取得的财产报告
LO Yyj?^7 account of defaulter 拖欠帐目
GO&R R } account payable 应付帐款
xf3/<x!B account payee only [A/C payee only] 只可转帐；存入收款人帐户
jDkc~Wwa account receivable 应收帐款
.Jnp{Tet account receivable report 应收帐款报表
3k|~tVM account statement 结单；帐单；会计财务报表
P haQ3% account title 帐户名称；会计科目
LVz%$Cq,0 accountant's report 会计师报告
}9fV[zO Accountant's Report Rules 会计师报告规则
4pOc` accounting and auditing procedure 会计与审计程序；会计与核数程序
kA->xjk Accounting Arrangements 《会计安排》
=V4_DJ(& accounting basis 会计基础
34 &$_0zn accounting by Official Receiver 破产管理署署长呈交的帐目
'@1Qx~*]e Accounting Circular 《会计通告》
9 /^Bj accounting class 会计类别
q'U-{~ q% accounting date 记帐日期；会计结算日期
19.!$; accounting for money 款项核算
,L;c{[*rh Accounting Officer 会计主任
N'W >pU accounting period 会计报告期；会计期
j4hUPL7
accounting policy 会计政策；会计方针
,_7tRkn accounting practice 会计惯例
r+WPQ`Ar accounting principle 会计准则
#)c;i<Q3S accounting record 会计记录
trNK9@wT) accounting report 会计报告
-_H2FlB Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?R ~Ye Accounting Society of China 中国会计学会
1\9BO:<K accounting statement 会计报表
{:q9: accounting system 会计制度；会计系统
#' {PY r accounting transaction 会计事项；帐务交易
laIC}! accounting treatment 会计处理
`5aypJf 1 accounting year 会计年度
eWt>^]H~ accretion 增值；添加
^[,1+ WS% accrual 应计项目；应累算数目
SGT -B. accrual basis 应计制；权责发生制
*/@bNT9BgO accrual basis accounting 应计制会计；权责发生制会计
!D]6Cq accrue 应累算；应计
d3q/mg 5a accrued benefit 应累算利益
4pHPf<6 accrued charges 应计费用
k?*DBXJv accrued cumulative preference share dividend 应累算的累积优先股股息
=u1w\>( 2Y accrued expenses 应累算费用
lKD< accrued interest payable 应付利息；应计未付利息
mf_ 9O accrued interest receivable 应收利息；应计未收利息
H0Gp mKYW accrued right 累算权益
u\\niCNA accruing profit 应累算的利润
mJ#B<I' accumulated fiscal reserve 累积财政储备
[/`Hz]R accumulated profit 累积利润；滚存溢利
GA@Q:n8UuR accumulated reserve 累积储备
70l;**"4 accumulation of surplus income 累积收益盈余
~$`YzK^*X acquired assets 既得资产
p!5JO4F$ acquisition 收购；购置；取得
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+%k1 acquisition cost 购置成本
/ o3FK acquisition expenses 购置费用
y8 u)Q acquisition of 100% interest 收购全部股权
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acquisition of control 取得控制权
sA7K ;J}) acquisition of fixed assets 购置固定资产
}u$a PS<$! acquisition of shell “买壳”
/3HWP `<x acquisition price 收购价
[T&y5"@ act of God 天灾
UyfIAC$S acting partner 执事合伙人
XhkL)) FcG active market 买卖活跃的市场；交投畅旺的市场；旺市
dg@/HLZ active partner 积极参与的合伙人
:a<TV9?H0 active trading 交投活跃
%>}7 $Y% actual circulation 实际流通
]m,p 3 actual cost 实际成本
> ]N0w actual expenditure 实际开支；实际支出
i!-sbwd7 actual income 实际入息；实际收入；实际收益
,Onm!LI= actual market 现货市场
lfG&V +S1 actual price 现货价；实际价格
wtick ~) actual profit 实际利润
GHrT?zEX actual quotation 实盘；实际价位；实际报价
,oVBgCf actual year basis 按实际年度计算
?;QKe0I^ actuals 实货
n`2"(7Wj actuarial investigation 精算调查
5 /VB'N#7s actuarial principle 精算原则
:j p$X| actuarial report 精算师报告
"S} hcAL/ Actuarial Society of Hong Kong 香港精算学会
Xg)FIaw]eT actuarial valuation 精算师估值
dK`O,[} actuary 精算师
?26[%% ad referendum agreement 暂定协议；有待覆核的协定
&(1NOyX& ad valorem duty 从价税；按值征税
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U/k^ Qy ad valorem duty system 从价税制
NjMLq|X ad valorem fee 从价费
H[ yLl v ad valorem tariff 从价关税
Sgk{NM7|k additional allowance 额外免税额
8*) {*'bf additional amount for unexpired risk 未过期风险的额外款额
CU M~* additional assessable profit 补加应评税利润
uy%PTi +A additional assessment 补加评税
s+t eYL#Zi additional commitment 额外承担
F4l6PGxF&\ additional commitment vote 额外承担拨款
~ a|Q[tiV] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
yKy)fn! additional dependent parent allowance 供养父母额外免税额
{.)~4.LhQM additional provision 额外拨款
545xs`Q_ additional stamp duty 附加印花税
~}l,H:jk@ additional tax 补加税罚款；补加税款
G#M] \)f% Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
+004 2Yi adjudged bankrupt 被裁定破产
LOo# adjudicated bankrupt 裁定破产人
Q&\ksM adjudication fee 裁定费；评定印花税额手续费；评估契据费
/JY i ^rZ adjudication of bankruptcy 裁定破产；宣告破产
I> zn$d*0 adjudication of insolvency 裁定无力偿还债务
h^ X.e[ adjusted actual 经调整的实数；调整后的实数
l3$?eGGM adjusted current assets 经调整的流动资产；调整后的流动资产
U?C{.@#w adjusted figure 经调整的数字；调整后的数额
O/"&?)[v adjusted liabilities 经调整的负债；调整后的负债
7im;b15j`' adjusted loss 经调整的亏损；调整后的亏损
FA GVpO[ 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
U 9OF0=g adjusted profit 经调整的利润；调整后的利润
(G;*B<|A adjusted surplus 经调整的盈余额；调整后的盈余额
cHd39H9 adjusted value 经调整的价值；调整后的价值
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7 b adjustment 调整；修订；理算〔保险〕
)y Y;% adjustment centre 调剂中心
bhT]zsBK adjustment lag 调整过程的时间差距；调整时差
2UJ0%k adjustment mechanism 调整机制
{u][q
&n adjustment of loss 亏损调整
id9T[^h adjustment process 调整过程；调整程序
Q)dns)_x adjustment range 调整幅度
f%l#g ]] administered exchange rate 受管制汇率
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s3Vl Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
T}On:*& administration expenses 行政费用
M_uij$1- administration fee 手续费；行政费
$5 [RR administration in bankruptcy 破产管理
>FhBl\oIi administration order 遗产管理令
X;g|-< administrator 管理人；遗产管理人
v2g+o KO] administrator of the estate 遗产管理人
tr+~@]I + admission of debt 债项承认书
~+ur*3 X admission of proof 接纳债权证明
/PS]AM advance 放贷款项；垫付款项；预支款项；预付款项
j3F=P advance account 暂支帐目；预付款帐户
*mt v[ advance compensation 预付补偿金
E':Z _ ^4 advance from shareholder 股东垫款
zK;t041 e advance pending reimbursement 预支以待日后付还
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7x advanced economy 先进经济体系
R e>e |$.T advancement 预付；预付财产
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#w\ advances warrant 垫款令
u' ][3 advancing 贷出
.;s4T?j@w adverse balance 逆差
ak&v/%N adverse exchange 逆汇
ShxX[k advertisement addressed to shareholders 在报章刊登的致股东通告
5eJd$}Lbc advice for collection 托收通知书
6Z=H>w advice of drawing 提款通知书；汇票通知书
6.=b^6MV advice of payment 付款通知
=Q/i < u Advisory Committee [Securities and Futures Commission]
exvsf| 谘询委员会〔证券及期货事务监察委员会〕
zt6ep= Advisory Committee on Diversification 经济多元化谘询委员会
K.I r+S B affidavit 誓章；遗产申报誓章
548BM^^"r affidavit of no receipt 述明无收款的誓章
_F geE`X affiliate 联号；联营公司；附属公司
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/ J affiliated company 附属公司；联号；联营公司
| + ''d affirmation [estate duty] 非宗教式宣誓〔遗产税〕
HB:i0m2fJW affordability 负担能力
!9NAm?Fw African Development Bank [AfDB] 非洲开发银行
F*H}5yBp_: after-acquired property 事后取得的财产
R~([ after-hours dealing 市后交易
C]cw@ :o% after-tax profit 税后盈利；税后利润；税后溢利
>i<-rO>kN agency agreement 代理协议
9x\G(w agency expenses 代理机构的开支
@TDcj~oR ? agency fee 代理费
FT=>haN Agency Law 《代理法》
3dLz =.=)' agent 代理人；承销人
v8[1E>&vx agent of company 公司代理人
gw^+[}U# agent's fee 代理人费；经纪费
~E~J*R Ze aggregate 总计；总数；总体数字
^DOcw@Z6HC aggregate amount 总款额；总额
FW,D\51pTP aggregate assets and liabilities 总体资产与负债
Y@eUvz aggregate at constant price 按固定价格计算的总体数字
L&%iY7sC` aggregate demand 总需求
HV p aV M aggregate gross position 总持仓量
6h%(0=^ aggregate limit 总限额
CTYkjeej aggregate of salaries tax 合计薪俸税
Wi<Fkzj aggregate performance 总体表现；总体业绩
NM ]/OKs'H aggregate supply 总体供应
lB-7. aggregate surplus 总盈余
n 66 _#X aggregate total 整体总额
=G :H)i aggregate value 总值；合计价值
v;7u"9t aggregated basis 合计基准
<}%*4mv aggregated net chargeable income 合计应课税入息实额
DFMWgBL aggregation 合并计算；合计；总和
u a-p^X`w aggregation of incomes of husband and wife 夫妇入息合并计算
y C#{nUdw aggregation of property 财产的总和
511q\w M agio 差价；贴水
Heu@{t.[!D Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
xh$[E&2u Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
b ;vO` 《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》
YzqhFFaj. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
V
Euv 《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》
D6pk !mS Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Z)~ 2{) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_JS'~ JO3{ agreement for a settlement 授产协议
&V$R@~ x agreement for assignment 转让协议
$}@l l^ agreement for sale 售卖协议；买卖协议
Yc}b& agreement for sale and purchase 买卖协议
\T?O. agreement for the payment of interest 支付利息协议
;Xns 9 agreement for the repayment of money 还款协议
tti.- agreement of reinsurance 再保险协议
$6N. yk J Agricultural Bank of China 中国农业银行
+]X^bB[ air passenger departure tax 飞机乘客离境税
yI)2:Ca* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
U <x3=P airport tax 机场税
RD^o& VXO alcohol duty 酒精税
2#!D" F alienation 让与；让渡；转让
3h&s=e! alimony 生活费；赡养费
Z)<>d. All Ordinaries Index [AOI] 所有普通股指数
<_~`)t all risks 全险；综合险
cl:YN]BK All Sales Record for Stock Market 《股票市场成交报告》
&x3y.}1 Allied Capital Resources Limited 新联财务有限公司
x8[8z^BV?e all-items index [Consumer Price Index] 总指数〔消费物价指数〕
pH%K4bV)8 allocation letter 拨款信件
|NqQKot1 allocation of fund 分配款项；预留款项
lz>hP allocation of profit 利润分配；溢利分配
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3q allocation warrant 拨款令
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i8}l d- allotment 分配；配股
BshS@"8r allotment notice 股份配售通知；配股通知
e=U7w7(s9 allotment of shares 股份分配
/dAIg1ra allowable 可获宽免；免税的
@4pN4v8U allowable business loss 可扣除的营业亏损
fg2}~ 02n allowable expenses 可扣税的支出
LS`Gg7]S allowance 免税额；津贴；备抵；准备金
I/adzLQ allowance for debts 债项的免税额
Kf*+Ilq%L allowance for depreciation by wear and tear 耗损折旧免税额
Q[ "}U 7j allowance for funeral expenses 殡殓费的免税额
< M=K!k allowance for inflation 为通货膨胀而预留的款项；通胀准备金
OP @PB| allowance for repairs and outgoings 修葺及支出方面的免税额
|<E% hf allowance to debtor 给债务人的津贴
F n\)*; ^ alteration of capital 资本更改
. ._wTOSq alternate trustee 候补受托人
W;1H yk amalgamation 合并
^J327 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(Q@+W |~ ambit of charges 征税范围；收费范围
T SOt$7- amended valuation 经修订的估值
QS[%`-dR2 American Commodities Exchange 美国商品交易所
D _@^XS American Express Bank Limited 美国运通银行
_.j KcDf American Stock Exchange 美国证券交易所
%!@Dop/< amortization 摊销
;fuy}q8@7 amount due from banks 存放银行同业的款项
bAg KO fT amount due from banks abroad 存放海外银行同业的款项
[mhY_Hmz] amount due from holding companies 控股公司欠款
B|8(}Ciqx amount due from local banks 存放本港银行同业的款项
)|:| .`H amount due to banks 银行同业的存款
LWY`J0/ amount due to banks abroad 海外银行同业的存款
Kh27[@ s amount due to holding companies 控股公司存款
9s}--_k?F2 amount due to local banks 本港银行同业的存款
Ig VxWh# amount due to outport banks 外埠银行同业的存款
t{$t3>p- t amount for note issue 发行纸币的款额
*w!H -*` amount of bond 担保契据的款额
E@?jsN7 amount of consideration 代价款额
JI.ad_IR amount of contribution 供款数额
ruoiG?:T amount of indebtedness 负债款额
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M1Mz amount of principal of the loan 贷款本金额
"kMpa]<c-6 amount of rates chargeable 应征差饷数额
[Ga 9^e$Zv amount of share capital 股本额
qh=l F_%uj amount of sums assured 承保款额
@+\OoOK<L amount of variation 变动幅度
k1X <jC]P amount of vote 拨款数额
b.$Gc!g amount payable 应付款额
UlyX$f%2 amount receivable 应收款额
R!:1{1 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7-)Y\D analysis 分析
,#<"VU2 bC ancillary risk 附属风险
TK'(\[E annual account 周年帐目；周年帐目报表；年度决算；年结
J6jrtLh annual accounting date 年结日期
klPc l[.w annual allowance 每年免税额；年积金；年度津贴；年津
98x(2fCvF( annual balance 年度余额
m~# O
~) annual disposable income 每年可动用收入
k*M1m'1 annual estimates 周年预算
Ix"uk 6 h annual fee 年费
S53[K/dZo annual general meeting 周年大会
>zXw4=J annual growth rate 年增率；每年增长率
!IP[C?(nB annual long-term supplement 长期个案每年补助金
`6UW?1_Z5 annual pensionable emolument 可供计算退休金的年薪
zL1H[}[z+ annual report 年报
lepgmQ| oY Annual Report on the Consumer Price Index 《消费物价指数年报》
x EGI'lt annual return 周年报表；周年申报表；每年报税表格
|Z z3X Annual Return Rules 《周年报表规则》
`XQM )A annual review of consumer prices 每年消费物价回顾
FD[* mCGZ annual roll-forward basis 逐年延展方式
iz>a0~( K annual salary 年薪
< Cm:4)~ annual statement 年度报表；年度决算表
s(F^ P 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
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YV annuitant 年金受益人
jPhOk>m annuity 年金
Z{ &PKS annuity contract 年金合约
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foJ annuity on human life 人寿年金
@r'8<6hVO antecedent debt 先前的债项
!\^c9Pg|v ante-dated cheque 倒填日期支票
WC0@g5;1[ anticipated expenditure 预期开支
3Cq17A 9 anticipated net profit 预期纯利
)N<>L/R anticipated revenue 预期收入
{}[S,L anti-inflation measure 反通货膨胀措施
Sw>AgES anti-inflationary stance 反通货膨胀立场
p\~ l PXK apparent deficit 表面赤字
p<tj6O apparent financial solvency 表面偿债能力
pJ 1 GB apparent partner 表面合伙人
-&y{8<bu4H application for personal assessment 个人入息课税申请书
W%@6D|^ application of fund 资金应用
^!!@O91T application to release as liquidator and to destruct the books of accounts and documents
qVx0VR1: 申请免除清盘人职务及毁灭帐簿与文件
%mg |kb6n appointed actuary 委任精算师
s9zdg"c' appointed auditor 委任核数师；委任审计师
UPA))Iv> appointed trustee 委任的受托人
>DpnIWn appointer 委任人
VWaI!bK apportioned pro rata 按比例分摊
?E=&LAI# apportionment 分配；分摊
JmtU>2z\ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#P<v[O/r A apportionment formula 分摊方程式
.^fq$7Y}7 apportionment of estate duty 遗产税的分摊
B/&axm%0 appraisal 估价；评估
^;!A`t appreciable growth 可观增长
{eMu"< appreciable impact 显着影响
-aXV}ZY" appreciable increase 可观增长
k5P&F appreciation 增值；升值
8S &` appreciation against other currencies 相对其他货币升值
IX,/ZOZ| appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/)e&4.6 appreciation tax 增值税
SzMh}xDh2 appropriation 拨款；拨用；拨付
-6aGcPq appropriation account 拨款帐目
'cu(
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^D
;X appropriation-in-aid system 补助拨款办法
I t!PP1$
approved assets 核准资产
HFB2ep7N approved basket stock 认可一篮子证券
:I1 )=8lO approved budget 核准预算
FU E/uh approved charitable donation 认可慈善捐款
z+C>P4c-y& approved charitable institution 认可慈善机构
IF(W[J approved currency 核准货币；认可货币
Y, )'0O approved estimates 核准预算
:w_Zr5H] approved estimates of expenditure 核准开支预算
/#GX4&z approved overseas insurer 核准海外保险人
-yy&q 9 approved overseas trust company 核准海外信托公司
4t|ril``] approved pooled investment fund 核准汇集投资基金
LsS/Sk approved provident fund scheme 认可公积金计划
9N:Bu'j&/ approved provision 核准拨款
m1heU3BUWU approved redeemable share 核准可赎回股份
O&!+ni approved regional stock 认可地区性证券
MMN2X xS approved retirement scheme 认可退休金计划
W7c(]
tg. approved subordinated loan 核准附属贷款
<=l!~~% arbitrage 套戥；套汇；套利
6@t4 pML arbitrageur 套戥者；套汇者
&HNJ ' arbitrary amount 临时款项
R#"kh/M arrangement 措施；安排；协定
- /]ro8V$ arrears 欠款
C7dy{:y` arrears of pay 欠付薪酬
U}x2,`PI arrears of revenue 逾期未收税款；逾期未收的帐项
;XMbjWc articles of association 组织章程；组织细则；组织章程细则
rbHrG<+7zO Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
. p^='Kz? ascertainment of profit 确定利润
4_ztIr w "Asia Clear" “亚洲结算系统”
s/Fc7V!; Asia Commercial Bank Ltd. 亚洲商业银行有限公司
(`5No:?v< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
W/<]mm~95 Asian Development Fund [ADF] 亚洲发展基金
FVW<F(g` Asian dollar bond 亚洲美元债券
rRRiqmq Asian dollar market 亚洲美元市场
>_!pg<{, Asian dollar rate 亚洲美元利率
2Vxr Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
d QVV0)z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ZSuUmCm asked price 沽盘；喊价；索价；卖方报价
E{[c8l2B assessable income 应评税入息
+AhR7R! assessable loss 应评税亏损
(YVl5}V assessable profit 应评税利润
7L|w~l7R~ assessable value 应评税值
`C%,Nj assessed profit 估定利润
({zt=}r, assessed value 经评估价值
p+ SFeUp assessment 评税；评定；估价；评税单
IAf,TKfe assessment number 评税编号；估价编号
yv =LT~ assessment of additional tax 补加税评税
BG_m }3j assessment of performance 业绩评估；实绩评价
_iLXs Assessor 评税主任
z9}rT<hy asset price bubbles 资产价格泡沫
b#(S DNo6 asset-backed securities 具资产保证的证券
FY)v rM*yh assets accretion 资产增值
JR|yg=E assets and liabilities 资产与负债
dd>|1'-] assets betterment statement 资产递增表；资产改进表
"#z4 assets lending 实物放款；有抵押贷款
Po'yr] pr assets of the company passing on the death 死者去世时转移的公司资产
yw^t6E assets pledged as security for liabilities 用作负债抵押的资产
}jBr[S5 assets portfolio 资产投资组合
l~!Tnp\M assets price 资产价格
#Z;ziM: assets quality 资产质素
HK) $ls assets realization 资产变现
$9Ho d-Z1 assets refinancing arrangement 资产再集资安排
t Q_;UQlX assets securitization 资产证券化
)_"Cz".|9 assets situated outside Hong Kong 在香港以外地方的资产
[7q~rcf,Z assets stripping 削减资产；拆卖资产
1d h_" / assets value 资产值
rp u9 assignee 承让人
E@^`B9 ;Q7 assignment 转让；转让书；转让契
b) 9bYkd assignment of interest 权益转让
b)J(0,9`G" assignment of letters patent and trade mark 专利证书及商标转让
O|m-Uz"+ assignment of property 物业转让；物业转让书
uNZJNrV% assignment right 转让权
X[_w#Hwp- assignor 转让人
)` -b\8uw associate 有联系的人；有关连人士；相联者；合伙人；联系人
Yxz(g] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ftq&<8 associate member 附属会员
A<2_V1 associated body corporate 相联法人团体
,u^i0uOg associated company 相联公司；联属公司
(`x6QiG! associated corporation 相联法团
>e
:&k p Association of Chartered Certified Accountants [ACCA] [United Kingdom]
v/=O:SM} 公认会计师公会〔英国〕
dDbPM9]5 Association of Futures Exchange Brokers 香港期货经纪协会
|UZPn>F~ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
'<5Gf1 @| association of underwriters 承保人组织
z #c)Q assumption of control 接管
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= q9>~E{} assurance of interest 权益的转易
,u7: l at 19XX price 按一九ＸＸ年价格计算
~F~g$E2 } at a discount 按赔价计算；按贴水价格计算；打折扣
u'M \m7 at a premium 按溢价计算；按升水价格计算
pE@Q
(9`b{ at call 通知付款；按通知
-t wV?~f at constant market price 按固定市价计算
o#gb+[ at constant price 按固定价格计算
0][PL%3Z at cost 按成本计算
5VdF^. :u at current market price 按当时市价计算；按现时市价计算
}eb}oK at current price 按当时价格计算；按现时价格计算
<iVn !P at factor cost 按要素成本计算；按生产要素成本计算
;W,XP#{W at money-of-the-day price 按付款当日价格计算
5xX*68]% at or better 按指定或较佳价位〔买卖指令〕
z[Xs=S!]I at par 按面值计算；平价
"- @{ ) at sight 见票即付
hZf0 q 2 at the close 按收市盘
W- 5Z"m1I at the opening 按开市盘
'AU(WHf attestation 见证；见证条款
p9rnhqH6 at-the-money option 平价期权
VSP6osX{ attorney 受权人；受托代表人
:5IbOpVM attornment 新拥有人承认书
!4TM gM attributable profit 可归属利润
kaf4GME] attributable share value 可归属股份价值
aF1i!Z Auckland Stock Exchange 奥克兰证券交易所
Uu
~BErEC auction 拍卖
ua[ d
auctioneer 拍卖商
U;p" x^U` audit 审计；核数
Tl"GOpH\] Audit Commission 审计署
E uxD, ( Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
N@Pf \ D 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 t>8XKS audit review 帐目审查
5<h7+ %?t9 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
``KimeA~ audited account 审计帐目；经审计的帐目
N
GP}Z 4 audited annual account 经审计的周年帐目
F_0vh;Jo audited balance sheet 经审计的资产负债表
}tue` ">h auditor 核数师；核数主任；审计师
H:byCFN- auditor's certificate 核数师证明书；审计师证明书
|^p7:)c y auditor's report 核数师报告；审计师报告
W(U:D ?e Aussie bond 澳元债券
N T+%u- austerity budget 紧缩预算
7`-f N| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
| LdDL953 Australia All Ordinaries Index 澳洲所有普通股票指数
\`3YE~7J/ Australian Dollar [AUD] 澳元
Wg X9k J Australian Options Market 澳大利亚期权市场
zzOc
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Zn{,j0; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2\Bt~;E Ix Australian Stock Exchange 澳大利亚证券交易所
w5zr E k# Austrian Schilling [ATS] 奥地利先令
=_~bSEqyRI authentication 认证；鉴证
trD-qi authority to purchase 委托购买证；委购书
#+dF3]X(& authorization 认可；核准；授权；授权书
<NRW^#g<x authorization by direction 指示授权
klSzmi4M authorization by instruction 指令授权
<sdC#j authorization by warrant 令状授权
9w\ yWxl authorization of unit trust 单位信托的认可
i2$7nSQ9 authorized agent 指定代理人
cb|cY Co5 authorized capital 法定资本
K??(>0Qr}r authorized clerk 出市员
'?7?"v authorized dealer 认可交易商
*^ag wQ` authorized financial institution 认可财务机构
+M@p)pyu authorized fund 认可基金
ErZYPl authorized fund house 获授权的基金公司；认可基金公司
rBNl%+ sB authorized institution 认可机构
Op''=Ar#sh authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{ |dU|h authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
, c3gW2E authorized insurer 获授权保险人；获认可承保人
q u>5 rg - authorized investment 特准投资项目
)0F\[Jl} authorized person 获授权人
.FV
wZ :d authorized representative 获授权代表
WGy3SV ) authorized share capital 法定股本
`* ?8<Vm automated quotation system 自动报价系统
}?PvNK]", Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$:&?!>H 自动交易系统〔香港期货交易所有限公司〕
N0U6N< w automatic adjustment mechanism 自动调整机制
^)-* Ubzz automatic adjustment system 自动调整系统
/m#!<t7 Automatic Clearing House 自动票据交换所
!a
%6nBo automatic exchange rates accumulation system 自动化汇率累集系统
i
qLNX) Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
tzl`|Uw F automatic teller machine [ATM] 自动柜员机
2Mqac:L autopay 自动转帐
c:;m BS>~ available assets 可用资产
uLr 9*nxd available fiscal reserve 现存财政储备
P? QVT;] available profit 可用利润
2VSs#z! Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"v %|&@ average 平均；平均数；海损
G'>?/l# average basic salary 平均基本薪金
}v zZWe average consumer expenditure 平均消费开支；一般消费开支
J2tD).G average cost 平均成本
o *\c V 6 average cost of land production 增辟土地平均成本
xw1@&QwM average daily turnover 平均每日成交额
Ojea~Y]Sr average daily wage rate 平均每日工资率
s]=bg+v?j average expenditure pattern 平均开支模式
Nd b_ | average growth rate 平均增长率
g 7>p, average net fixed assets 固定资产平均净值
^LaOl+;S average of relatives 相对价格平均数
xRTr< j0s average price 平均价格
]J`yh$a average propensity to consume 平均消费倾向；一般消费倾向
V%kZ-P* average propensity to save 平均储蓄倾向；一般储蓄倾向
<4DSk9/ average rate 平均率
)Fa6 'M average revenue 平均收入；平均收益
|{)SLvlJl average stock 平均库存；平均存货
u<}PcI. average yearly rent 平均年租
:Fv d?[ avoidance of double taxation 避免双重课税
*ud" ?{)Z avoidance of tax 避税
