A:
0shNwV1z F A share Ａ股；甲类股份
J )l]<## abatement of tax 减税；减扣免税额
:*2+ t- ABN AMRO Bank N.V. 荷兰银行
l; e&p${P above-the-line expenditure 线上项目支出；经常预算支出
>e 4 above-the-line receipt 线上项目收入；经常预算收入
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` ABSA Asia Limited 南非联合亚洲有限公司
,]N!I%SI absolute change 绝对数值变更
d E@R7yU@ absolute expenditure 实际开支
`;^% t absolute guideline figure 绝对准则数字
RfT#kh/5 absolute interest 绝对权益
h&!k!Su3# absolute order of discharge 绝对破产解除令
6]|NB & absolute profit margin 绝对利润幅度
EO|r absolute value 实值；绝对值
))n7.pB9/ absolutely vested interest 绝对既得权益
o(W|BD! absorbed cost 已吸收成本；已分摊成本
@" ~ Mglgw absorption 吸收；分摊；合并
%qzp t{'?< absorption rate 吸收率；摊配率；分摊率
u+]v. Mt ACB Finance Limited 亚洲商业财务有限公司
mf26AIlkQ acceptable form of reciprocity 合理的互惠条件
5k`[a93T acceptable rate 适当利率；适当汇率
F_SkS?dB acceptance agreement 承兑协议
!Xwp;P= acceptance for honour 参加承兑
@"}dbW <DV acceptor 承兑人；接受人；受票人
I +,D,Vg acceptor for honour 参加承兑人
`p&ko$i2 accident insurance 意外保险
>#@1
I Accident Insurance Association of Hong Kong 香港意外保险公会
; y#6Nx,: accident insurance scheme 意外保险计划
6TE R Q accident year basis 意外年度基准
yG0Wr=/<? accommodation 通融；贷款
HrA6wn\O accommodation bill 通融票据；空头票据
yaf&SR@7k{ accommodation party 汇票代发人
u.gh04{5 account balance 帐户余额；帐户结余
*JG?^G"l account book 帐簿
6e@
O88= account collected in advance 预收款项
AJrwl^ lm account current book 往来帐簿
~6'6 v 8 account of after-acquired property 事后取得的财产报告
P,"z account of defaulter 拖欠帐目
lLHHuQpuj account payable 应付帐款
S^
?O KqS account payee only [A/C payee only] 只可转帐；存入收款人帐户
5eC5oX > account receivable 应收帐款
+q] account receivable report 应收帐款报表
a9GOY+;bf
account statement 结单；帐单；会计财务报表
R]%ZqT{PS account title 帐户名称；会计科目
h2 Ifq!(: accountant's report 会计师报告
oHm U| Accountant's Report Rules 会计师报告规则
x8T5aS accounting and auditing procedure 会计与审计程序；会计与核数程序
/KE PPp Accounting Arrangements 《会计安排》
Tk-PCra accounting basis 会计基础
?lb1K'( accounting by Official Receiver 破产管理署署长呈交的帐目
Gvt.m&_ Accounting Circular 《会计通告》
*seKph+' c accounting class 会计类别
I~S`'()J accounting date 记帐日期；会计结算日期
.2h Q! )+ accounting for money 款项核算
vi6EI
wZG Accounting Officer 会计主任
}>xgz hd T accounting period 会计报告期；会计期
#VC ^><)3 accounting policy 会计政策；会计方针
&Ko}Pv accounting practice 会计惯例
1fL@rR accounting principle 会计准则
F Tt7o'U accounting record 会计记录
T\:3(+uK accounting report 会计报告
t8s1 d Accounting Services Branch [Treasury] 会计事务部〔库务署〕
q*A2>0O Accounting Society of China 中国会计学会
\% Nhgg S* accounting statement 会计报表
@+} Q< accounting system 会计制度；会计系统
) BTJs)E accounting transaction 会计事项；帐务交易
]}9y>+> accounting treatment 会计处理
#;H,`r accounting year 会计年度
QB@qzgEJ!, accretion 增值；添加
f? F
i{m accrual 应计项目；应累算数目
Bh*~I_T a> accrual basis 应计制；权责发生制
Z`"UT#^SI accrual basis accounting 应计制会计；权责发生制会计
,ewg3mYHC& accrue 应累算；应计
G=3/PYp accrued benefit 应累算利益
dv%gmUUf}k accrued charges 应计费用
~GfcI:Zz & accrued cumulative preference share dividend 应累算的累积优先股股息
<uL?7P accrued expenses 应累算费用
'oTcx Jx accrued interest payable 应付利息；应计未付利息
NV;5T3 accrued interest receivable 应收利息；应计未收利息
y wk; accrued right 累算权益
Qd!;CoOmZs accruing profit 应累算的利润
44?5]C7 accumulated fiscal reserve 累积财政储备
$X9Ban] accumulated profit 累积利润；滚存溢利
(k
M\R| accumulated reserve 累积储备
Xr M[8a accumulation of surplus income 累积收益盈余
KLq u[{y.' acquired assets 既得资产
;sNyN# acquisition 收购；购置；取得
i TD}gC acquisition cost 购置成本
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(8foZA acquisition expenses 购置费用
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Q@*o acquisition of 100% interest 收购全部股权
S :vv*5 acquisition of control 取得控制权
{H $\ , acquisition of fixed assets 购置固定资产
dqUhp_f2qK acquisition of shell “买壳”
F4 Ft~:a acquisition price 收购价
U3lr<(r* act of God 天灾
|i?At Ot@f acting partner 执事合伙人
p`1d'n [ active market 买卖活跃的市场；交投畅旺的市场；旺市
X >%2\S active partner 积极参与的合伙人
{L$b$u$ 7: active trading 交投活跃
W\U zw,vI actual circulation 实际流通
Oe$cM=Yf actual cost 实际成本
lIzJO$8cM actual expenditure 实际开支；实际支出
[p!C+ |rro actual income 实际入息；实际收入；实际收益
gKb 4n
Nt actual market 现货市场
^Sy\ < actual price 现货价；实际价格
l$,l3 actual profit 实际利润
2t [c^J actual quotation 实盘；实际价位；实际报价
g,y ` [dr actual year basis 按实际年度计算
Jkm\{; actuals 实货
2WE actuarial investigation 精算调查
I6y&6 g actuarial principle 精算原则
yc]ni.Hz actuarial report 精算师报告
0 nWV1)Q0= Actuarial Society of Hong Kong 香港精算学会
H
gNUr5p actuarial valuation 精算师估值
h#]} J}si actuary 精算师
<mY`< (bc ad referendum agreement 暂定协议；有待覆核的协定
<?qmB }Y ad valorem duty 从价税；按值征税
J-?\,N1R7 ad valorem duty system 从价税制
N>ct`a)BD/ ad valorem fee 从价费
z8Dn<h ad valorem tariff 从价关税
!kASEjFz|f additional allowance 额外免税额
.&@|)u additional amount for unexpired risk 未过期风险的额外款额
>w
j7Y` additional assessable profit 补加应评税利润
jI;bVG
additional assessment 补加评税
q3NS?t! additional commitment 额外承担
tO[+O=d additional commitment vote 额外承担拨款
GetUCb %1 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
nZ\,ZqV additional dependent parent allowance 供养父母额外免税额
aE#ZTc= additional provision 额外拨款
h *%T2 additional stamp duty 附加印花税
U" m!f*a additional tax 补加税罚款；补加税款
Bf'jXM{- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
}%k"qW<Y adjudged bankrupt 被裁定破产
<u2*(BM4 adjudicated bankrupt 裁定破产人
fy_'K}i3k adjudication fee 裁定费；评定印花税额手续费；评估契据费
#Z$6>
Xt adjudication of bankruptcy 裁定破产；宣告破产
& p_;& P_ adjudication of insolvency 裁定无力偿还债务
` V^#Sb adjusted actual 经调整的实数；调整后的实数
i $I|JJ J adjusted current assets 经调整的流动资产；调整后的流动资产
:-"J)^V adjusted figure 经调整的数字；调整后的数额
{ ]D!@87 adjusted liabilities 经调整的负债；调整后的负债
x ;Gyo adjusted loss 经调整的亏损；调整后的亏损
j~Gu;%tq adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
bq(*r:`" adjusted profit 经调整的利润；调整后的利润
n"FOCcTIs adjusted surplus 经调整的盈余额；调整后的盈余额
g+k 6pi* adjusted value 经调整的价值；调整后的价值
ejr"(m(Xe adjustment 调整；修订；理算〔保险〕
cWRB= `=qz adjustment centre 调剂中心
HENCQ_Wra adjustment lag 调整过程的时间差距；调整时差
)&R;!#;5 adjustment mechanism 调整机制
['R=@. adjustment of loss 亏损调整
hLm9"N 'Pf adjustment process 调整过程；调整程序
29qQ3M? adjustment range 调整幅度
iBo-ANnK9 administered exchange rate 受管制汇率
Uw&+zJ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
o~4 n8 administration expenses 行政费用
!zJ.rYZ=g` administration fee 手续费；行政费
c(Ha"tBJ administration in bankruptcy 破产管理
rM=Hd/ki5 administration order 遗产管理令
nr-mf]W&
administrator 管理人；遗产管理人
)<^ ~${$U administrator of the estate 遗产管理人
b$$XriD] admission of debt 债项承认书
wd#AA#J; * admission of proof 接纳债权证明
yPQ{tS*t advance 放贷款项；垫付款项；预支款项；预付款项
+'n1?^U advance account 暂支帐目；预付款帐户
/pk; E$qv advance compensation 预付补偿金
e0$mu?wd- advance from shareholder 股东垫款
bR8)s{p6 advance pending reimbursement 预支以待日后付还
1| .
0]~0 advanced economy 先进经济体系
r?X^*o9 advancement 预付；预付财产
.<NXk"\!y advances warrant 垫款令
qFs<s<] advancing 贷出
=~0XdS/1 adverse balance 逆差
$`=?Nb@@# adverse exchange 逆汇
YKx0Zs advertisement addressed to shareholders 在报章刊登的致股东通告
u-K 5 advice for collection 托收通知书
hPk+vvXtK advice of drawing 提款通知书；汇票通知书
F`- [h )e. advice of payment 付款通知
kcOp O<oE Advisory Committee [Securities and Futures Commission]
%@xYg{ 谘询委员会〔证券及期货事务监察委员会〕
KdR&OB m Advisory Committee on Diversification 经济多元化谘询委员会
f:UN~z'yr affidavit 誓章；遗产申报誓章
GecXM Aa:2 affidavit of no receipt 述明无收款的誓章
}`M6+.z3F affiliate 联号；联营公司；附属公司
4xYo 2X,B affiliated company 附属公司；联号；联营公司
X_ YD[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
V 3+%KkN affordability 负担能力
\) #3S $L~ African Development Bank [AfDB] 非洲开发银行
&qpA<F@7 after-acquired property 事后取得的财产
3+$O#> after-hours dealing 市后交易
]A luk|"`U after-tax profit 税后盈利；税后利润；税后溢利
mPD'" agency agreement 代理协议
uf>w* [m5 agency expenses 代理机构的开支
@'rO=(-b agency fee 代理费
% (.PRRI Agency Law 《代理法》
;C {_T:LS agent 代理人；承销人
*AA1e}R{B agent of company 公司代理人
y]+A7| agent's fee 代理人费；经纪费
GbE3 :;JI aggregate 总计；总数；总体数字
.Lp-'! i aggregate amount 总款额；总额
e=R}
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.cabw+& 7 aggregate at constant price 按固定价格计算的总体数字
wS^-o aggregate demand 总需求
v6n(<0: aggregate gross position 总持仓量
T*ic?! aggregate limit 总限额
Bf}_ Jw-= aggregate of salaries tax 合计薪俸税
A+l" aggregate performance 总体表现；总体业绩
s6]f#s5o aggregate supply 总体供应
bc "N aggregate surplus 总盈余
)~n}ieS aggregate total 整体总额
' FK" -)s aggregate value 总值；合计价值
{ Eb6. aggregated basis 合计基准
oaK ~:' aggregated net chargeable income 合计应课税入息实额
evR= Z\
_ aggregation 合并计算；合计；总和
<f*0 XJ# aggregation of incomes of husband and wife 夫妇入息合并计算
qXF"1f_+ aggregation of property 财产的总和
:ox CF0Y agio 差价；贴水
FV9RrI2 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》
HkN +: Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
cs5Xd 《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》
p~b$+8#+ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
19vD(KC< 《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》
Mzd}9x $'J Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
gf=*m"5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
QezK&iJg agreement for a settlement 授产协议
?l (hS\N, agreement for assignment 转让协议
[n"<(~ agreement for sale 售卖协议；买卖协议
v uP1gem agreement for sale and purchase 买卖协议
'8JaD6W9S agreement for the payment of interest 支付利息协议
'YeJGzsJp agreement for the repayment of money 还款协议
OG+ $F agreement of reinsurance 再保险协议
b 2Hpu ej Agricultural Bank of China 中国农业银行
d]^ i1 air passenger departure tax 飞机乘客离境税
L; ~=( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
pi{ahuI#_o airport tax 机场税
+
ThKqC_ alcohol duty 酒精税
-5[GX3h0 alienation 让与；让渡；转让
8xX{y# alimony 生活费；赡养费
2P=;r:cx All Ordinaries Index [AOI] 所有普通股指数
HHYcFoJwYN all risks 全险；综合险
'yNp J' All Sales Record for Stock Market 《股票市场成交报告》
>xjy
P!bca Allied Capital Resources Limited 新联财务有限公司
<b\urtoJ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0d2%CsMS"D allocation letter 拨款信件
tFQFpbI allocation of fund 分配款项；预留款项
z|2liQrf+ allocation of profit 利润分配；溢利分配
]3C8 allocation warrant 拨款令
V_pBM allotment 分配；配股
GM/1u fZH allotment notice 股份配售通知；配股通知
iiTUhO ) allotment of shares 股份分配
qrkT7f allowable 可获宽免；免税的
[ n2udV allowable business loss 可扣除的营业亏损
c>Se Onf allowable expenses 可扣税的支出
;GAYcVB allowance 免税额；津贴；备抵；准备金
kYAvzuGRb allowance for debts 债项的免税额
nGVqVSxKT allowance for depreciation by wear and tear 耗损折旧免税额
9PAp*`J@kr allowance for funeral expenses 殡殓费的免税额
UPYM~c+} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
b q O"k t allowance for repairs and outgoings 修葺及支出方面的免税额
Kf4z*5Veqr allowance to debtor 给债务人的津贴
!iw
'tHhR alteration of capital 资本更改
^~ Sn{e sA alternate trustee 候补受托人
f+V':qz amalgamation 合并
"->:6Oe2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"Tv7*3> ambit of charges 征税范围；收费范围
PwW @I~@> amended valuation 经修订的估值
'gGB-=yvbO American Commodities Exchange 美国商品交易所
bv/b<N@4?$ American Express Bank Limited 美国运通银行
wO#+8js American Stock Exchange 美国证券交易所
KB = z{g amortization 摊销
f<wgZM amount due from banks 存放银行同业的款项
Tt\w^Gv\d amount due from banks abroad 存放海外银行同业的款项
'}u31V"SS amount due from holding companies 控股公司欠款
Pa}vmn1$ amount due from local banks 存放本港银行同业的款项
hbeC|_+ amount due to banks 银行同业的存款
b nGA. b amount due to banks abroad 海外银行同业的存款
ho1F8TG= amount due to holding companies 控股公司存款
p2G8 Qls amount due to local banks 本港银行同业的存款
.D .Rn/ amount due to outport banks 外埠银行同业的存款
l 5FQ!>IM amount for note issue 发行纸币的款额
umzYJ>2t amount of bond 担保契据的款额
SOmn2
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[/G;XHL;? amount of contribution 供款数额
R5"p 7> amount of indebtedness 负债款额
T8- $[
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:3f2^(b~^ amount of rates chargeable 应征差饷数额
&}O!l' amount of share capital 股本额
`?x$J
6p amount of sums assured 承保款额
dK: " amount of variation 变动幅度
e`r;`a& amount of vote 拨款数额
{P&^E rx amount payable 应付款额
J~q+ G amount receivable 应收款额
dI-5% Um Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ydQS"]\g analysis 分析
16|S 0 ) ancillary risk 附属风险
d]E vC> annual account 周年帐目；周年帐目报表；年度决算；年结
WFP\;(YV annual accounting date 年结日期
h86={@Le annual allowance 每年免税额；年积金；年度津贴；年津
)*ckJK annual balance 年度余额
jhv1 D' >6 annual disposable income 每年可动用收入
}=a4uCE annual estimates 周年预算
4Z }{hc\J annual fee 年费
1 1CJT annual general meeting 周年大会
/ JB4 #i7 annual growth rate 年增率；每年增长率
9#ft;c annual long-term supplement 长期个案每年补助金
"ux]kfoT annual pensionable emolument 可供计算退休金的年薪
AvZ) 1( annual report 年报
Wg^cj:&`u Annual Report on the Consumer Price Index 《消费物价指数年报》
)/"7$2Aoy annual return 周年报表；周年申报表；每年报税表格
&F_rg,q&_ Annual Return Rules 《周年报表规则》
x[UO1% _o- annual review of consumer prices 每年消费物价回顾
<q2nZI^ annual roll-forward basis 逐年延展方式
<R>z;2c annual salary 年薪
0 70IBAk}_ annual statement 年度报表；年度决算表
) 1N nn 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
RFY!o<
annuitant 年金受益人
-G#k/Rz6 annuity 年金
sG2 3[t8 annuity contract 年金合约
E]U0CwFtr annuity on human life 人寿年金
`Xdxg\| antecedent debt 先前的债项
-P>=WZu ante-dated cheque 倒填日期支票
:-La
$I> anticipated expenditure 预期开支
fhKiG%i'l anticipated net profit 预期纯利
.To:tN# anticipated revenue 预期收入
y PYJ c anti-inflation measure 反通货膨胀措施
!" %sp6Wc anti-inflationary stance 反通货膨胀立场
mthl?,I| apparent deficit 表面赤字
o '/C$E4W apparent financial solvency 表面偿债能力
$?A A" Nz apparent partner 表面合伙人
A( OfG&! application for personal assessment 个人入息课税申请书
?3TV:fx"X application of fund 资金应用
?V QLY=? application to release as liquidator and to destruct the books of accounts and documents
/;6@M=6u 申请免除清盘人职务及毁灭帐簿与文件
h;qy5KS appointed actuary 委任精算师
^alZ\!B8 appointed auditor 委任核数师；委任审计师
R 2THL appointed trustee 委任的受托人
f\|?_k] appointer 委任人
{@__%=`CCS apportioned pro rata 按比例分摊
J+jmSK%z apportionment 分配；分摊
Cfo 8gX* Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Lo5@zNt%W apportionment formula 分摊方程式
F*t_lN5{ apportionment of estate duty 遗产税的分摊
Xj ~EVD appraisal 估价；评估
3DC%I79 appreciable growth 可观增长
|qcFmy appreciable impact 显着影响
2 BX GVo appreciable increase 可观增长
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appreciation 增值；升值
(%y c5+f! appreciation against other currencies 相对其他货币升值
!]+Z%e d`% appreciation of the exchange value of Hong Kong dollar 港元汇值上升
V}fKV6 v9 appreciation tax 增值税
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0 ][~ appropriation 拨款；拨用；拨付
AAq=,=:R< appropriation account 拨款帐目
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Y/UXH Appropriation Bill 拨款法案
.*-w UBr appropriation-in-aid system 补助拨款办法
_iJXp0g approved assets 核准资产
dyiEK)$h approved basket stock 认可一篮子证券
"C.7;Rvkp> approved budget 核准预算
[Am`5&J approved charitable donation 认可慈善捐款
^y0C5Bl; approved charitable institution 认可慈善机构
[C j)@OC approved currency 核准货币；认可货币
!{ tiTA approved estimates 核准预算
)9L pX approved estimates of expenditure 核准开支预算
5b1uD>,;y approved overseas insurer 核准海外保险人
kEhm' approved overseas trust company 核准海外信托公司
c t4 [b| approved pooled investment fund 核准汇集投资基金
E? eWv)// approved provident fund scheme 认可公积金计划
}?]yxa ~ approved provision 核准拨款
L3GC[$S approved redeemable share 核准可赎回股份
PuZs 5J3 approved regional stock 认可地区性证券
Ocwp]Mut& approved retirement scheme 认可退休金计划
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.um&6Q=2< arbitrage 套戥；套汇；套利
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*>/w$% arbitrageur 套戥者；套汇者
30 [#%_* o arbitrary amount 临时款项
FaE # \Q arrangement 措施；安排；协定
DwmU fZp arrears 欠款
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t8 8AN=4 arrears of revenue 逾期未收税款；逾期未收的帐项
nt 0\q' & articles of association 组织章程；组织细则；组织章程细则
)R8%'X;U Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
#3K,V8( ascertainment of profit 确定利润
EEs-& "Asia Clear" “亚洲结算系统”
WAB0e~e:|Q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}PQSCl^I Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0GX10*t. Asian Development Fund [ADF] 亚洲发展基金
4s~HfxYT Asian dollar bond 亚洲美元债券
#CA%]*l*F Asian dollar market 亚洲美元市场
>$naTSJq Asian dollar rate 亚洲美元利率
4[#6<Ixf Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
\} Acq; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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:L asked price 沽盘；喊价；索价；卖方报价
^+%tlX_+. assessable income 应评税入息
f-3'D-{EKt assessable loss 应评税亏损
l^ 0_> R assessable profit 应评税利润
hzQ+9-qA assessable value 应评税值
7AO3-;
l] assessed profit 估定利润
]oeuIRyQ assessed value 经评估价值
J, 0pe\5 assessment 评税；评定；估价；评税单
@>G&7r:U assessment number 评税编号；估价编号
!/6\m!e|1R assessment of additional tax 补加税评税
TD{=L*{+ assessment of performance 业绩评估；实绩评价
2:iYYRrg Assessor 评税主任
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ZyDA asset price bubbles 资产价格泡沫
wD6!#t k asset-backed securities 具资产保证的证券
|O(-CDQe assets accretion 资产增值
t1w2u . ] assets and liabilities 资产与负债
UOWIiu assets betterment statement 资产递增表；资产改进表
:'y{dbKp" assets lending 实物放款；有抵押贷款
i }`_H^ assets of the company passing on the death 死者去世时转移的公司资产
c K[R1 ReH assets pledged as security for liabilities 用作负债抵押的资产
FE+7X=y assets portfolio 资产投资组合
J 0Hm)* assets price 资产价格
VX;zZ`BJ assets quality 资产质素
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sq~+1(X assets refinancing arrangement 资产再集资安排
-VWCD,c assets securitization 资产证券化
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UZk. assets situated outside Hong Kong 在香港以外地方的资产
)WVItqQKV assets stripping 削减资产；拆卖资产
VFl 1 f assets value 资产值
F?b'L
J S assignee 承让人
L1 9 MP assignment 转让；转让书；转让契
x2C/L assignment of interest 权益转让
=t 3vbV assignment of letters patent and trade mark 专利证书及商标转让
N.0HfYf assignment of property 物业转让；物业转让书
Ht|",1yr+ assignment right 转让权
$N;"}G z assignor 转让人
crd|2bjp+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
_Z+jQFKJ\8 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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h dd>&?p3 associated body corporate 相联法人团体
@P Qrmn6w associated company 相联公司；联属公司
5 S%C~iB associated corporation 相联法团
,!6M* | Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R:w %2Y 公认会计师公会〔英国〕
ImWXzg3@{ Association of Futures Exchange Brokers 香港期货经纪协会
E O#gUv Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Fn86E dFM association of underwriters 承保人组织
d7"U WY^ assumption of control 接管
Ecxj9h,S assurance 担保；保险；转易；转易书
{sC@N![ assurance of interest 权益的转易
T-9k <,>? at 19XX price 按一九ＸＸ年价格计算
|N:MZ#}; at a discount 按赔价计算；按贴水价格计算；打折扣
dD/t_ {h at a premium 按溢价计算；按升水价格计算
PwW^y#96 at call 通知付款；按通知
sDLS*467 at constant market price 按固定市价计算
:1aL9 fT at constant price 按固定价格计算
%K h2E2Pe 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
;Z ]<S_#- at current price 按当时价格计算；按现时价格计算
Fn:.Y8%- at factor cost 按要素成本计算；按生产要素成本计算
VQ`,#`wV at money-of-the-day price 按付款当日价格计算
&/](HLd F at or better 按指定或较佳价位〔买卖指令〕
iV?` i at par 按面值计算；平价
J` w]}GlH at sight 见票即付
!2} rt DE at the close 按收市盘
#) GW}U]X at the opening 按开市盘
WP0 #i~3* attestation 见证；见证条款
la'e[t7 at-the-money option 平价期权
Z#-k.|} attorney 受权人；受托代表人
cz2,",+~ attornment 新拥有人承认书
\O kc5;kB2 attributable profit 可归属利润
S d IGU[fm attributable share value 可归属股份价值
j%p CuC&" Auckland Stock Exchange 奥克兰证券交易所
=/6p#d*0 auction 拍卖
M^z=1Yr Md auctioneer 拍卖商
\Yj#2ww audit 审计；核数
96c"I;\GXX Audit Commission 审计署
[ njx7d Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
XtCoX\da 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〕
Z ^s+ vi audit review 帐目审查
3->,So0Y Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
y7/PDB\he audited account 审计帐目；经审计的帐目
>b>M Km>q audited annual account 经审计的周年帐目
PzjaCp' audited balance sheet 经审计的资产负债表
q@w{c= auditor 核数师；核数主任；审计师
[%)@|^hw91 auditor's certificate 核数师证明书；审计师证明书
* [tc auditor's report 核数师报告；审计师报告
6| ,e% Aussie bond 澳元债券
<tFSF%vG= austerity budget 紧缩预算
um;:fT+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
bE?'C h Australia All Ordinaries Index 澳洲所有普通股票指数
UqN{JG:#. Australian Dollar [AUD] 澳元
\V= &&(n# Australian Options Market 澳大利亚期权市场
N~;*bvW{ Australian Securities Commission 澳洲证券事务监察委员会
R'z u"I Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\e<mSR Australian Stock Exchange 澳大利亚证券交易所
T^~)jpkw Austrian Schilling [ATS] 奥地利先令
< eY %sFq, authentication 认证；鉴证
75 ZH authority to purchase 委托购买证；委购书
RI-A"cc6A authorization 认可；核准；授权；授权书
}2l O _i}L authorization by direction 指示授权
D!oZ?dGCo6 authorization by instruction 指令授权
i;c'P}[K authorization by warrant 令状授权
Pg/T^ n& authorization of unit trust 单位信托的认可
-'6< authorized agent 指定代理人
q]px( authorized capital 法定资本
lR:?uZ$ authorized clerk 出市员
A t{U~^ authorized dealer 认可交易商
5C/2b.-[ authorized financial institution 认可财务机构
;{k= C2 authorized fund 认可基金
T|ZF /&XP authorized fund house 获授权的基金公司；认可基金公司
Q!yb16J authorized institution 认可机构
%tV32l= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
SB TPTb authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:X_C FW authorized insurer 获授权保险人；获认可承保人
\eQ la8s authorized investment 特准投资项目
vQ 4}WtvA authorized person 获授权人
|zq4* 5 authorized representative 获授权代表
Bz+.Qa+ authorized share capital 法定股本
2{-!E ^g automated quotation system 自动报价系统
p%F8'2)} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4U?<vby 自动交易系统〔香港期货交易所有限公司〕
U/Wrh($ #4 automatic adjustment mechanism 自动调整机制
- />9c-F automatic adjustment system 自动调整系统
"V4Q2T
T Automatic Clearing House 自动票据交换所
vt.P* Z5 automatic exchange rates accumulation system 自动化汇率累集系统
cGNvEM(4AV Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Q"%S~&#' automatic teller machine [ATM] 自动柜员机
qe$33f* autopay 自动转帐
j$Nf%V 6Y available assets 可用资产
(S| a 9# available fiscal reserve 现存财政储备
kn}z g SO available profit 可用利润
{) xWD% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
w? *z^y@ average 平均；平均数；海损
w$j{Hp6m average basic salary 平均基本薪金
DzC Df@TB" average consumer expenditure 平均消费开支；一般消费开支
6\4Z\82 average cost 平均成本
l& L,7BX average cost of land production 增辟土地平均成本
@RG DhwS47 average daily turnover 平均每日成交额
CbOCk:,g5 average daily wage rate 平均每日工资率
Stxp3\j En average expenditure pattern 平均开支模式
q\R q!7( average growth rate 平均增长率
*/w7?QOv average net fixed assets 固定资产平均净值
ydQ!4 average of relatives 相对价格平均数
wiJRCH average price 平均价格
5 6DoO' average propensity to consume 平均消费倾向；一般消费倾向
qbiK^g R average propensity to save 平均储蓄倾向；一般储蓄倾向
X 4wH/q^ average rate 平均率
(WRMaI72( average revenue 平均收入；平均收益
Fu7M0 X'p average stock 平均库存；平均存货
fN)x#? average yearly rent 平均年租
o@W_ai_ avoidance of double taxation 避免双重课税
mu[Op*) avoidance of tax 避税
