A:
4J? 0bZ A share Ａ股；甲类股份
_LnpnL: abatement of tax 减税；减扣免税额
u#~RkY7s ABN AMRO Bank N.V. 荷兰银行
; 2#y7! above-the-line expenditure 线上项目支出；经常预算支出
Tidn-2L73O above-the-line receipt 线上项目收入；经常预算收入
t?gic9
q ABSA Asia Limited 南非联合亚洲有限公司
T!{w~'=F absolute change 绝对数值变更
.{^5X)
absolute expenditure 实际开支
9*wK@yEl absolute guideline figure 绝对准则数字
9FR5Jw>t absolute interest 绝对权益
t@;p absolute order of discharge 绝对破产解除令
wlvgg absolute profit margin 绝对利润幅度
@H C Vmg : absolute value 实值；绝对值
O T*mO&Z absolutely vested interest 绝对既得权益
kTB 0b*V absorbed cost 已吸收成本；已分摊成本
C )
s5 D absorption 吸收；分摊；合并
0+ '&`Q!u absorption rate 吸收率；摊配率；分摊率
5tk AFb4P ACB Finance Limited 亚洲商业财务有限公司
=qIp2c}Rx acceptable form of reciprocity 合理的互惠条件
B$K=\6 o acceptable rate 适当利率；适当汇率
Q&;9 x? e acceptance agreement 承兑协议
?V=ZIGj acceptance for honour 参加承兑
r u%y acceptor 承兑人；接受人；受票人
EZGIf/ 3 acceptor for honour 参加承兑人
pv&sO~!iC accident insurance 意外保险
e *C(q~PQ Accident Insurance Association of Hong Kong 香港意外保险公会
_H%c;z+ accident insurance scheme 意外保险计划
B 3I`40# accident year basis 意外年度基准
HC8e>kP9b accommodation 通融；贷款
'<<t]kK[N accommodation bill 通融票据；空头票据
!.gIHY accommodation party 汇票代发人
IT BE|b account balance 帐户余额；帐户结余
p
l0\2e ) account book 帐簿
3$R1ipb account collected in advance 预收款项
e !Y~Qy account current book 往来帐簿
!pW0qX\1n account of after-acquired property 事后取得的财产报告
T^KKy0ZGM account of defaulter 拖欠帐目
59A}}.@?m account payable 应付帐款
)akoa,#%6c account payee only [A/C payee only] 只可转帐；存入收款人帐户
LL!Dx%JZ account receivable 应收帐款
Lq ^)R account receivable report 应收帐款报表
{\5 account statement 结单；帐单；会计财务报表
=T@1@w account title 帐户名称；会计科目
)10+@d accountant's report 会计师报告
# W']6'O Accountant's Report Rules 会计师报告规则
teF9Q+*~ accounting and auditing procedure 会计与审计程序；会计与核数程序
\b x$i* Accounting Arrangements 《会计安排》
=,8]nwgo accounting basis 会计基础
D>q9 3;p accounting by Official Receiver 破产管理署署长呈交的帐目
GVn!O1jio Accounting Circular 《会计通告》
Otuf] B^s accounting class 会计类别
>bW #Zs,6 accounting date 记帐日期；会计结算日期
`^&OF u ee accounting for money 款项核算
TJRCH>E [a Accounting Officer 会计主任
^ h6tr8yn accounting period 会计报告期；会计期
R 9\*#c accounting policy 会计政策；会计方针
Yq
K Ceg accounting practice 会计惯例
%u'u kcL7 accounting principle 会计准则
~?BXti<! accounting record 会计记录
0,")C5j accounting report 会计报告
wHy!CP% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:I#V. Accounting Society of China 中国会计学会
&QgR*,5eo accounting statement 会计报表
SJ,v?=S! accounting system 会计制度；会计系统
} K gy
accounting transaction 会计事项；帐务交易
/8S>;5hvK@ accounting treatment 会计处理
T~e.PP accounting year 会计年度
|{ip T SH accretion 增值；添加
C6PdDRf accrual 应计项目；应累算数目
W6Fo6a "< accrual basis 应计制；权责发生制
V,njO{Q accrual basis accounting 应计制会计；权责发生制会计
7. oM J accrue 应累算；应计
fHFE){ accrued benefit 应累算利益
y6a3t G accrued charges 应计费用
k(HUUH_z accrued cumulative preference share dividend 应累算的累积优先股股息
|L ev.,,Ph accrued expenses 应累算费用
%ET+iIhK accrued interest payable 应付利息；应计未付利息
g 7H(PF? accrued interest receivable 应收利息；应计未收利息
1qA;/-Zr<o accrued right 累算权益
{IjR^J= k accruing profit 应累算的利润
(LCfUI6; accumulated fiscal reserve 累积财政储备
})%{AfDRF accumulated profit 累积利润；滚存溢利
JZ x[W&]zT accumulated reserve 累积储备
upmx $H> accumulation of surplus income 累积收益盈余
&D<y X~ acquired assets 既得资产
y9ZvV0 acquisition 收购；购置；取得
!a\^Sk
/ acquisition cost 购置成本
75lA%|
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N!}f}oF acquisition of 100% interest 收购全部股权
g_bLl)g< acquisition of control 取得控制权
]-# DB^EQ acquisition of fixed assets 购置固定资产
uY To 9A acquisition of shell “买壳”
W>r+h-kR acquisition price 收购价
J&_n9$ act of God 天灾
Pq$n5fZC ! acting partner 执事合伙人
1% ` Rs
active market 买卖活跃的市场；交投畅旺的市场；旺市
D i{de` active partner 积极参与的合伙人
wCBplaojJ active trading 交投活跃
:ws <-Qy actual circulation 实际流通
At ;LO9T3z actual cost 实际成本
h ?U
O&( actual expenditure 实际开支；实际支出
"{t$ nVJ actual income 实际入息；实际收入；实际收益
Vurq t_nb actual market 现货市场
%cn<y ch
G actual price 现货价；实际价格
SpBy3wd actual profit 实际利润
DE gXQ[ actual quotation 实盘；实际价位；实际报价
Lg hfM"g actual year basis 按实际年度计算
u ga_T actuals 实货
6 u6 x actuarial investigation 精算调查
A#,ZUOPGH actuarial principle 精算原则
fz_r7? actuarial report 精算师报告
%]i15;{X Actuarial Society of Hong Kong 香港精算学会
xE}>,O|'q actuarial valuation 精算师估值
8ao _i =&x actuary 精算师
UiNP3TJ'L ad referendum agreement 暂定协议；有待覆核的协定
V;=cwy)I ad valorem duty 从价税；按值征税
6y<EgYzdE ad valorem duty system 从价税制
uxz^/Gk ad valorem fee 从价费
E U#^7 ad valorem tariff 从价关税
%C]>9." additional allowance 额外免税额
!G|@6W` additional amount for unexpired risk 未过期风险的额外款额
dO \"?aiD additional assessable profit 补加应评税利润
p#tI;"\y additional assessment 补加评税
4,ag (^}= additional commitment 额外承担
zt%Mx>V@ additional commitment vote 额外承担拨款
z$sGv19pB additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
cMIEtK` additional dependent parent allowance 供养父母额外免税额
ALHIGJW:6$ additional provision 额外拨款
8P`"M#fI additional stamp duty 附加印花税
,e smV- additional tax 补加税罚款；补加税款
ar,7S&s H Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\U_@S. adjudged bankrupt 被裁定破产
LP=)~K< adjudicated bankrupt 裁定破产人
n6 v6K1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
x)&\z} adjudication of bankruptcy 裁定破产；宣告破产
-?a 26o%e adjudication of insolvency 裁定无力偿还债务
]M3 yLYK/P adjusted actual 经调整的实数；调整后的实数
z uCSj~ adjusted current assets 经调整的流动资产；调整后的流动资产
:!QAC@
adjusted figure 经调整的数字；调整后的数额
W g!
Lfu adjusted liabilities 经调整的负债；调整后的负债
rC5O")I< adjusted loss 经调整的亏损；调整后的亏损
`vV7c`K? 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-F>!~ adjusted profit 经调整的利润；调整后的利润
Q2> gU# adjusted surplus 经调整的盈余额；调整后的盈余额
: D p0? &_ adjusted value 经调整的价值；调整后的价值
F'Z,]b'st3 adjustment 调整；修订；理算〔保险〕
w-jVC^C] adjustment centre 调剂中心
Bw.i}3UT6 adjustment lag 调整过程的时间差距；调整时差
unxqkU/<Z adjustment mechanism 调整机制
I1J-)R+ adjustment of loss 亏损调整
"N#Y gSr adjustment process 调整过程；调整程序
2 E= L8< adjustment range 调整幅度
+C)~bb* administered exchange rate 受管制汇率
Gw` L" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
X3&
Jb2c2 administration expenses 行政费用
jiGTA:v administration fee 手续费；行政费
y`Z \N
administration in bankruptcy 破产管理
Y-9I3?ar administration order 遗产管理令
.)3 <Q}> administrator 管理人；遗产管理人
HZOMlOZ administrator of the estate 遗产管理人
p<%d2 @lp admission of debt 债项承认书
$;PMkUE admission of proof 接纳债权证明
n"8Yv~v*2j advance 放贷款项；垫付款项；预支款项；预付款项
SrJE_~ i advance account 暂支帐目；预付款帐户
/kG_*> .Z advance compensation 预付补偿金
>mkFV@` advance from shareholder 股东垫款
9M ]_nP Y advance pending reimbursement 预支以待日后付还
}0 ?3:A advanced economy 先进经济体系
8XaQAy%d] advancement 预付；预付财产
dWW.Y*339 advances warrant 垫款令
]@TCk8d$0 advancing 贷出
k f9X$d6 adverse balance 逆差
BLFdHB.$T adverse exchange 逆汇
,)io5nZF advertisement addressed to shareholders 在报章刊登的致股东通告
g{LP7 D;6 advice for collection 托收通知书
Mfk Z advice of drawing 提款通知书；汇票通知书
{)Xy%QV advice of payment 付款通知
&j6erwaT Advisory Committee [Securities and Futures Commission]
62u4-}JzF 谘询委员会〔证券及期货事务监察委员会〕
#z42C?V Advisory Committee on Diversification 经济多元化谘询委员会
cb bFw affidavit 誓章；遗产申报誓章
d5 -qZ{ W affidavit of no receipt 述明无收款的誓章
r<\u6 jF affiliate 联号；联营公司；附属公司
}2oc#0 affiliated company 附属公司；联号；联营公司
X{VOAcugr affirmation [estate duty] 非宗教式宣誓〔遗产税〕
M\=2 uKG# affordability 负担能力
,u m| 1dh African Development Bank [AfDB] 非洲开发银行
DNi+"[~&P after-acquired property 事后取得的财产
kT=8e;K
after-hours dealing 市后交易
lx i<F after-tax profit 税后盈利；税后利润；税后溢利
[ hs ds \ agency agreement 代理协议
8k79&| agency expenses 代理机构的开支
P~dcW agency fee 代理费
=u;MCQ[ Agency Law 《代理法》
z%kULTL agent 代理人；承销人
!9x} agent of company 公司代理人
R-Sym8c agent's fee 代理人费；经纪费
TZ`SZDc7_ aggregate 总计；总数；总体数字
6:2vP
NF aggregate amount 总款额；总额
rlD8D|ZG aggregate assets and liabilities 总体资产与负债
V8(- aggregate at constant price 按固定价格计算的总体数字
pot~<d`:K" aggregate demand 总需求
9u:Q,0\ aggregate gross position 总持仓量
2rMpgV5 aggregate limit 总限额
# "an9< aggregate of salaries tax 合计薪俸税
;kK/_%gN-G aggregate performance 总体表现；总体业绩
lfg6 646?S aggregate supply 总体供应
WhDJ7{D aggregate surplus 总盈余
"#48% -'x aggregate total 整体总额
\v/[6&|X0s aggregate value 总值；合计价值
EV?z`jE 9 aggregated basis 合计基准
W!<U85-#S aggregated net chargeable income 合计应课税入息实额
j.YA 2mr aggregation 合并计算；合计；总和
NVs@S-rpX aggregation of incomes of husband and wife 夫妇入息合并计算
SX*RP;vHy aggregation of property 财产的总和
gZ5 |UR< agio 差价；贴水
W9)&!&<o 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》
9FX-1,Jx Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
H.0K?N&\?> 《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》
4\i[m:e=@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
f 1d?.) 《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》
/O9EQ Pm( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
fR|A(u#9 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?4B`9<j8% agreement for a settlement 授产协议
;Xw~D_uv agreement for assignment 转让协议
s @C}P agreement for sale 售卖协议；买卖协议
H>C=zo,oiC agreement for sale and purchase 买卖协议
c9Yr w^ agreement for the payment of interest 支付利息协议
`x|?&Ytmf9 agreement for the repayment of money 还款协议
+n)9Tz5 agreement of reinsurance 再保险协议
(#'>(t(4 Agricultural Bank of China 中国农业银行
j39wA~ K air passenger departure tax 飞机乘客离境税
#1[u (<AS Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
J e{ykL?N airport tax 机场税
r3Ykz%6 alcohol duty 酒精税
ceV}WN19l alienation 让与；让渡；转让
7L ??ae alimony 生活费；赡养费
4z? l All Ordinaries Index [AOI] 所有普通股指数
m2o0y++TjW all risks 全险；综合险
9gFUaDLo All Sales Record for Stock Market 《股票市场成交报告》
&o*A { Allied Capital Resources Limited 新联财务有限公司
o@Oqm> ]SS all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3 Y &d= allocation letter 拨款信件
..qCPlK; allocation of fund 分配款项；预留款项
c:0L+OF}xY allocation of profit 利润分配；溢利分配
PdCEUh\>y allocation warrant 拨款令
Ib`XT0k allotment 分配；配股
OH88 n69 allotment notice 股份配售通知；配股通知
q@qsp&0/ allotment of shares 股份分配
Zh,71Umz allowable 可获宽免；免税的
eIlva? allowable business loss 可扣除的营业亏损
<!+Az,- allowable expenses 可扣税的支出
T |p"0b A allowance 免税额；津贴；备抵；准备金
yZRzIb_ allowance for debts 债项的免税额
N$DkX)Z allowance for depreciation by wear and tear 耗损折旧免税额
VnzZTG s allowance for funeral expenses 殡殓费的免税额
d@^ZSy>L2 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
u"8yK5! allowance for repairs and outgoings 修葺及支出方面的免税额
Q@niNDaW2 allowance to debtor 给债务人的津贴
zTp"AuNHN alteration of capital 资本更改
w@ pPcZ>z/ alternate trustee 候补受托人
=WLY 6)]A amalgamation 合并
SIllU ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
yr6V3],Tp ambit of charges 征税范围；收费范围
"z c l|@ amended valuation 经修订的估值
R=dC4; American Commodities Exchange 美国商品交易所
O=lzT~G|4 American Express Bank Limited 美国运通银行
[ }:$yg American Stock Exchange 美国证券交易所
nu^436MSOa amortization 摊销
]yu:i-SfP amount due from banks 存放银行同业的款项
G6/m# amount due from banks abroad 存放海外银行同业的款项
>0gW4!7 Y amount due from holding companies 控股公司欠款
pJ=#zsE0 amount due from local banks 存放本港银行同业的款项
n?Q|)2 2 amount due to banks 银行同业的存款
qLCR ] _* amount due to banks abroad 海外银行同业的存款
N;d] 14| amount due to holding companies 控股公司存款
u y+pP!< amount due to local banks 本港银行同业的存款
#ABCDi={zA amount due to outport banks 外埠银行同业的存款
2/f}S?@ amount for note issue 发行纸币的款额
;
KA~Z5x; amount of bond 担保契据的款额
*#2h/ Q. amount of consideration 代价款额
j+!v}*I![ amount of contribution 供款数额
omF z@ amount of indebtedness 负债款额
@ 7u 0v amount of principal of the loan 贷款本金额
[m -bV$-d amount of rates chargeable 应征差饷数额
* I +Q~4 amount of share capital 股本额
,I9bNO,%JK amount of sums assured 承保款额
9$Y=orpWxr amount of variation 变动幅度
N o$3"4wk amount of vote 拨款数额
p dMc}=K amount payable 应付款额
QWU[@2@%r amount receivable 应收款额
$ :6!H:t y Amsterdam Stock Exchange 阿姆斯特丹证券交易所
D=$)n_F analysis 分析
YQ} o?Q$z ancillary risk 附属风险
. me;.,$# annual account 周年帐目；周年帐目报表；年度决算；年结
.X&9Q9T=# annual accounting date 年结日期
^pS~Z~[d/ annual allowance 每年免税额；年积金；年度津贴；年津
jo7\`#(Q annual balance 年度余额
t:S+%u U annual disposable income 每年可动用收入
gr{ DWCK annual estimates 周年预算
z{543~Og59 annual fee 年费
]iW R o' annual general meeting 周年大会
IgzQr > annual growth rate 年增率；每年增长率
E$e5^G9 annual long-term supplement 长期个案每年补助金
NHt\
U9l' annual pensionable emolument 可供计算退休金的年薪
7^Uv7< pw annual report 年报
>~f]_puT Annual Report on the Consumer Price Index 《消费物价指数年报》
iCoX& "l b annual return 周年报表；周年申报表；每年报税表格
[Pp'Ye~K@c Annual Return Rules 《周年报表规则》
rOYx
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AX INThJ annual roll-forward basis 逐年延展方式
@iiT< annual salary 年薪
Q59suL annual statement 年度报表；年度决算表
jdN` mosJ 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
^q&x7Kv% annuitant 年金受益人
<aw[ XFg annuity 年金
TC('H[
] annuity contract 年金合约
mq l
Z?- annuity on human life 人寿年金
km(Po} antecedent debt 先前的债项
im8 CmQ ante-dated cheque 倒填日期支票
S/ *E,))m anticipated expenditure 预期开支
[^)g%|W anticipated net profit 预期纯利
zA 3_Lx! anticipated revenue 预期收入
.}t
e>]A* anti-inflation measure 反通货膨胀措施
=]t|];c% anti-inflationary stance 反通货膨胀立场
W^Yxny apparent deficit 表面赤字
F
[M,]? apparent financial solvency 表面偿债能力
6863xOv{T apparent partner 表面合伙人
' QG?nu application for personal assessment 个人入息课税申请书
29rX%09T] application of fund 资金应用
0s qFF[i application to release as liquidator and to destruct the books of accounts and documents
F2WKd1U 申请免除清盘人职务及毁灭帐簿与文件
w
xH7? tsf appointed actuary 委任精算师
4 5e~6", appointed auditor 委任核数师；委任审计师
sB</ D S appointed trustee 委任的受托人
X SDpRo appointer 委任人
7/H)Az@i45 apportioned pro rata 按比例分摊
uH]OEz \H' apportionment 分配；分摊
yevPHN"M Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)4OxY[2J apportionment formula 分摊方程式
{=Wg zP apportionment of estate duty 遗产税的分摊
+z( L r=G appraisal 估价；评估
` A >@]d appreciable growth 可观增长
+TJCLZ.. appreciable impact 显着影响
M{@(G5 appreciable increase 可观增长
zda 3
,U2o appreciation 增值；升值
UZMd~ | appreciation against other currencies 相对其他货币升值
hrn+UL:d appreciation of the exchange value of Hong Kong dollar 港元汇值上升
P?\6@_ Z appreciation tax 增值税
@- xjfC\d appropriation 拨款；拨用；拨付
]'}L 1r appropriation account 拨款帐目
)UR7i8]!0 Appropriation Bill 拨款法案
VRMXtQ*1Dm appropriation-in-aid system 补助拨款办法
zdYj F| approved assets 核准资产
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y.KD^ approved basket stock 认可一篮子证券
2: kH[ # approved budget 核准预算
Ie_wHcM< approved charitable donation 认可慈善捐款
+R &g qja approved charitable institution 认可慈善机构
~ a : approved currency 核准货币；认可货币
khe}*y approved estimates 核准预算
XZ7Lk)IR approved estimates of expenditure 核准开支预算
)2.Si# approved overseas insurer 核准海外保险人
N[' .BN approved overseas trust company 核准海外信托公司
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approved pooled investment fund 核准汇集投资基金
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Upe%rC( approved provision 核准拨款
DU S6SO approved redeemable share 核准可赎回股份
J zl6eo[; approved regional stock 认可地区性证券
Cr Lrw T approved retirement scheme 认可退休金计划
X8|, approved subordinated loan 核准附属贷款
zfU{Kd arbitrage 套戥；套汇；套利
#mF" 1 QW arbitrageur 套戥者；套汇者
uFE)17E arbitrary amount 临时款项
U6K|fY N` arrangement 措施；安排；协定
+%'( !A?*` arrears 欠款
L,\Iasv arrears of pay 欠付薪酬
w<#!h6Y= arrears of revenue 逾期未收税款；逾期未收的帐项
f#;> g articles of association 组织章程；组织细则；组织章程细则
>6T8^Nt Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
'DR!9De ascertainment of profit 确定利润
jp,4h4C^) "Asia Clear" “亚洲结算系统”
R _C) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
j%kncGS Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6m93puY`7 Asian Development Fund [ADF] 亚洲发展基金
V0@=^Bls Asian dollar bond 亚洲美元债券
.Mbz3;i0 Asian dollar market 亚洲美元市场
&d!GImcxQ Asian dollar rate 亚洲美元利率
%J(:ADu] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Y<O FsWYY Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
T)/eeZ$ asked price 沽盘；喊价；索价；卖方报价
fhiM U8(& assessable income 应评税入息
M3\AY30L assessable loss 应评税亏损
?s01@f# assessable profit 应评税利润
C dn J&N{ assessable value 应评税值
[y(MCf19 assessed profit 估定利润
[0!( xp^ assessed value 经评估价值
SUiOJ[5, assessment 评税；评定；估价；评税单
/uf lpV| assessment number 评税编号；估价编号
9[4xFE?| assessment of additional tax 补加税评税
e'~3oqSvR assessment of performance 业绩评估；实绩评价
I7onX,U + Assessor 评税主任
D.:Zx asset price bubbles 资产价格泡沫
6K^ #?Bn; asset-backed securities 具资产保证的证券
|yCMt:Hk assets accretion 资产增值
KlEpzJ98 assets and liabilities 资产与负债
x2xRBkRg= assets betterment statement 资产递增表；资产改进表
F9PxSk_\9 assets lending 实物放款；有抵押贷款
z{
dEC % assets of the company passing on the death 死者去世时转移的公司资产
%{W6PrY{ assets pledged as security for liabilities 用作负债抵押的资产
dtDFoETz assets portfolio 资产投资组合
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assets quality 资产质素
4W75T2q# assets realization 资产变现
VbYdZCC assets refinancing arrangement 资产再集资安排
0GwR~Z}Z assets securitization 资产证券化
a?1Wq assets situated outside Hong Kong 在香港以外地方的资产
}MySaL> assets stripping 削减资产；拆卖资产
~%oR[B7=| assets value 资产值
@7 }W=HB assignee 承让人
UKGPtKE< assignment 转让；转让书；转让契
I%) :1\) assignment of interest 权益转让
&{:-]g\ assignment of letters patent and trade mark 专利证书及商标转让
6BlXLQ,8q assignment of property 物业转让；物业转让书
lE;!TQj:X assignment right 转让权
)J |6 -C assignor 转让人
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{%%"j associate 有联系的人；有关连人士；相联者；合伙人；联系人
ceA9) { Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
SbZ6t$" associate member 附属会员
)b)z m2; associated body corporate 相联法人团体
/v }`l associated company 相联公司；联属公司
z?zL9 7H associated corporation 相联法团
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I.\ X Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}H2 R3icE 公认会计师公会〔英国〕
qs6 aB0ln Association of Futures Exchange Brokers 香港期货经纪协会
iZ%yd- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9WHddDA association of underwriters 承保人组织
HW|IILFB assumption of control 接管
K3C <{ #r assurance 担保；保险；转易；转易书
kfNWI#'9
assurance of interest 权益的转易
f1? >h\F8 at 19XX price 按一九ＸＸ年价格计算
WIOV2 + at a discount 按赔价计算；按贴水价格计算；打折扣
ICCc./l| at a premium 按溢价计算；按升水价格计算
M5B# TAybC at call 通知付款；按通知
z s;JJk^ at constant market price 按固定市价计算
a*;b^Ze`v at constant price 按固定价格计算
(H]AR8%W at cost 按成本计算
yZ:qU({KhD at current market price 按当时市价计算；按现时市价计算
iso4]>LF at current price 按当时价格计算；按现时价格计算
BUFv|z+H at factor cost 按要素成本计算；按生产要素成本计算
=a!=2VN9y at money-of-the-day price 按付款当日价格计算
& kIFcd@ at or better 按指定或较佳价位〔买卖指令〕
:&Nb w at par 按面值计算；平价
p_ =z# at sight 见票即付
AW .F3hN) at the close 按收市盘
0 :+E-^X at the opening 按开市盘
^.tg 7%dJ attestation 见证；见证条款
V~bD)?M at-the-money option 平价期权
$ e\M_hp*J attorney 受权人；受托代表人
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hLg attornment 新拥有人承认书
PH"%kCI: attributable profit 可归属利润
?"FbsMk.d attributable share value 可归属股份价值
"b[5]Y {
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5f /`Q auction 拍卖
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EX>"E auctioneer 拍卖商
wzaV;ac4K audit 审计；核数
Q?T]MUY(L Audit Commission 审计署
U.TA^S ]`g Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ZuIefMiG~+ 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〕
\9d$@V audit review 帐目审查
"K lwA.7/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]k(]qZ audited account 审计帐目；经审计的帐目
zQA`/&=Y audited annual account 经审计的周年帐目
;=@0'xPEa- audited balance sheet 经审计的资产负债表
-N@|QK> auditor 核数师；核数主任；审计师
y]im Z4{/ auditor's certificate 核数师证明书；审计师证明书
W m|lSisY auditor's report 核数师报告；审计师报告
"j -CZ\]U| Aussie bond 澳元债券
C?Ucu]cW austerity budget 紧缩预算
nm+s{ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
9cg U T@a Australia All Ordinaries Index 澳洲所有普通股票指数
[Yyk0Qv|4 Australian Dollar [AUD] 澳元
Tr|JYLwF Australian Options Market 澳大利亚期权市场
.o8t+X'G Australian Securities Commission 澳洲证券事务监察委员会
iUwzs&frd Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4=.so~9odX Australian Stock Exchange 澳大利亚证券交易所
b2]Kx&! Austrian Schilling [ATS] 奥地利先令
qNr }
\J| authentication 认证；鉴证
XM}hUJJW authority to purchase 委托购买证；委购书
6Iw\c authorization 认可；核准；授权；授权书
~4"dweu? authorization by direction 指示授权
rbQR,Nf2x authorization by instruction 指令授权
8] ikygt" authorization by warrant 令状授权
J= L5=G7( authorization of unit trust 单位信托的认可
?}7p"3j'z authorized agent 指定代理人
-F92 -jBM4 authorized capital 法定资本
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dp0;nkr authorized clerk 出市员
gJhiGYx authorized dealer 认可交易商
v@Ox:wl> authorized financial institution 认可财务机构
zT[!o
j7 authorized fund 认可基金
smLQS+UE authorized fund house 获授权的基金公司；认可基金公司
*j-aXN/ $ authorized institution 认可机构
vI]N^ j2% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5PW^j\G-f authorized insurer 获授权保险人；获认可承保人
r GkyGz8> authorized investment 特准投资项目
c)tfAD(N8x authorized person 获授权人
`W-Fssu authorized representative 获授权代表
ZC}QId authorized share capital 法定股本
T )})
pt!V automated quotation system 自动报价系统
"] iB6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
B?qj kP 自动交易系统〔香港期货交易所有限公司〕
:L;a:xSpn= automatic adjustment mechanism 自动调整机制
"\=U)C J automatic adjustment system 自动调整系统
" v GW2~*) Automatic Clearing House 自动票据交换所
D-4f.Tq4# automatic exchange rates accumulation system 自动化汇率累集系统
JLi|Td "1% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
`XB
9Mi= automatic teller machine [ATM] 自动柜员机
N&p Cx& autopay 自动转帐
Lp7SLkwh3M available assets 可用资产
R$Q.sE available fiscal reserve 现存财政储备
Y<rU#Z #T available profit 可用利润
Uwi7) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
q]M0md average 平均；平均数；海损
N? >vd* average basic salary 平均基本薪金
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FYkH average consumer expenditure 平均消费开支；一般消费开支
jSA jcLR average cost 平均成本
AK #1]i~ average cost of land production 增辟土地平均成本
'=6\v! average daily turnover 平均每日成交额
;\l,5EG average daily wage rate 平均每日工资率
{_Gs *<. average expenditure pattern 平均开支模式
ZW }_Q s average growth rate 平均增长率
<|\Lm20 G] average net fixed assets 固定资产平均净值
+]50D xflA average of relatives 相对价格平均数
Yuc> fFA average price 平均价格
c=+!>Z&i$G average propensity to consume 平均消费倾向；一般消费倾向
)0R'(# average propensity to save 平均储蓄倾向；一般储蓄倾向
)Beiu* average rate 平均率
?rup/4| average revenue 平均收入；平均收益
3&/I xm: average stock 平均库存；平均存货
veRm2 LSP average yearly rent 平均年租
h-D }'R avoidance of double taxation 避免双重课税
+U.I( 83F avoidance of tax 避税
