A:
!k%# R4*> A share Ａ股；甲类股份
:,^gj abatement of tax 减税；减扣免税额
Cw%{G'O ABN AMRO Bank N.V. 荷兰银行
c,22*.V/ above-the-line expenditure 线上项目支出；经常预算支出
zi:BF60]= above-the-line receipt 线上项目收入；经常预算收入
ax2B ]L2 ABSA Asia Limited 南非联合亚洲有限公司
- di o5a absolute change 绝对数值变更
mmsPLv 6 absolute expenditure 实际开支
wBzC5T%, absolute guideline figure 绝对准则数字
]9L
oZ) absolute interest 绝对权益
fVwU e _Y absolute order of discharge 绝对破产解除令
f::Dx1VcX absolute profit margin 绝对利润幅度
' yth'[ absolute value 实值；绝对值
B *vM0 absolutely vested interest 绝对既得权益
H]!"Zq k absorbed cost 已吸收成本；已分摊成本
!W 0v >p absorption 吸收；分摊；合并
A
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+"(jjxJm ACB Finance Limited 亚洲商业财务有限公司
!BI;C(,RL acceptable form of reciprocity 合理的互惠条件
#g=XUZ/" acceptable rate 适当利率；适当汇率
V]N?6\Op acceptance agreement 承兑协议
|o @ %d H acceptance for honour 参加承兑
*VeRVaBl acceptor 承兑人；接受人；受票人
5;S.H#YOpO acceptor for honour 参加承兑人
bcR_E5x$ accident insurance 意外保险
% nIf)/2g Accident Insurance Association of Hong Kong 香港意外保险公会
AS,%RN^. accident insurance scheme 意外保险计划
;=@0'xPEa- accident year basis 意外年度基准
&zs$x?/ accommodation 通融；贷款
iLz@5Zj8 accommodation bill 通融票据；空头票据
23 ?rEhKe accommodation party 汇票代发人
:]c3|J account balance 帐户余额；帐户结余
h~26WLf. account book 帐簿
N7_"H>O$0U account collected in advance 预收款项
S$3JMFA account current book 往来帐簿
:KN-F86i account of after-acquired property 事后取得的财产报告
7.T?#;'3 account of defaulter 拖欠帐目
C?Ucu]cW account payable 应付帐款
:LTN!jj account payee only [A/C payee only] 只可转帐；存入收款人帐户
__@BUK{ q account receivable 应收帐款
YP9^Bp{0 account receivable report 应收帐款报表
9cg U T@a account statement 结单；帐单；会计财务报表
zJXplvaL;
account title 帐户名称；会计科目
C>~TI,5a3 accountant's report 会计师报告
.-=vx r Accountant's Report Rules 会计师报告规则
uMv1O { accounting and auditing procedure 会计与审计程序；会计与核数程序
*kVV+H<X|b Accounting Arrangements 《会计安排》
^(<f/C )i accounting basis 会计基础
@KA4N` accounting by Official Receiver 破产管理署署长呈交的帐目
V:27)]q Accounting Circular 《会计通告》
]~%6JJN7 accounting class 会计类别
jtc~D L accounting date 记帐日期；会计结算日期
K>9 ()XT) accounting for money 款项核算
fatf*}eln Accounting Officer 会计主任
>MK98(F accounting period 会计报告期；会计期
9Ee'Cm accounting policy 会计政策；会计方针
s r}E +qf accounting practice 会计惯例
H1T.(M/" accounting principle 会计准则
6Iw\c accounting record 会计记录
T KjFp% accounting report 会计报告
~4"dweu? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
o. \oA6P_ Accounting Society of China 中国会计学会
!wp3!bLp accounting statement 会计报表
<1 pEwI~ accounting system 会计制度；会计系统
}i2V.tVB- accounting transaction 会计事项；帐务交易
E e]-qN*8 accounting treatment 会计处理
B;WCTMy} accounting year 会计年度
q9NoI(]e accretion 增值；添加
_FEF x accrual 应计项目；应累算数目
Nluoqo ac accrual basis 应计制；权责发生制
_rYkis^ u accrual basis accounting 应计制会计；权责发生制会计
| %v^W 3 accrue 应累算；应计
Hef g[$m accrued benefit 应累算利益
!-Y3V" accrued charges 应计费用
Ve=b16H accrued cumulative preference share dividend 应累算的累积优先股股息
%bf Zn9_m accrued expenses 应累算费用
'n|5ZhXPB accrued interest payable 应付利息；应计未付利息
6^Sa; accrued interest receivable 应收利息；应计未收利息
XlJZhc accrued right 累算权益
\?N2=jsu$ accruing profit 应累算的利润
- YV>j accumulated fiscal reserve 累积财政储备
.m AjfP* accumulated profit 累积利润；滚存溢利
G\?YK.Y> accumulated reserve 累积储备
"] iB6 accumulation of surplus income 累积收益盈余
B?qj kP acquired assets 既得资产
:L;a:xSpn= acquisition 收购；购置；取得
"\=U)C J acquisition cost 购置成本
" v GW2~*) acquisition expenses 购置费用
D-4f.Tq4# acquisition of 100% interest 收购全部股权
JLi|Td "1% acquisition of control 取得控制权
= f i$}>\ acquisition of fixed assets 购置固定资产
Z/K{A` acquisition of shell “买壳”
sC ;+F*0g acquisition price 收购价
NCx%L-GPi act of God 天灾
L6LZC2N+2 acting partner 执事合伙人
wf $s*|z active market 买卖活跃的市场；交投畅旺的市场；旺市
Dxxm="FQZ active partner 积极参与的合伙人
: yjFQ9^?& active trading 交投活跃
;GhNKPY actual circulation 实际流通
7)k\{&+P actual cost 实际成本
f9;(C4+ actual expenditure 实际开支；实际支出
xvy.=( actual income 实际入息；实际收入；实际收益
}{"fJ3] c^ actual market 现货市场
4e1Y/
Xq` actual price 现货价；实际价格
]fD}
^s3G actual profit 实际利润
8*fv' actual quotation 实盘；实际价位；实际报价
HKr
Mim- actual year basis 按实际年度计算
: c[L3rJl actuals 实货
%[yJ4WL actuarial investigation 精算调查
9S -9.mvop actuarial principle 精算原则
f9\X>zzB2| actuarial report 精算师报告
JZ#[
2mLh Actuarial Society of Hong Kong 香港精算学会
&M '*6A actuarial valuation 精算师估值
[mHdG2X actuary 精算师
[PM4k0YC 8 ad referendum agreement 暂定协议；有待覆核的协定
J")#I91 ad valorem duty 从价税；按值征税
][] ad valorem duty system 从价税制
2|bn(QYz ad valorem fee 从价费
u4_9)P`]0 ad valorem tariff 从价关税
g4@ lM"|S additional allowance 额外免税额
``Un&-Ms additional amount for unexpired risk 未过期风险的额外款额
L^F y#p additional assessable profit 补加应评税利润
(M
~e?s additional assessment 补加评税
,1## p77. additional commitment 额外承担
N"1B/u additional commitment vote 额外承担拨款
M xG W(p additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
# u
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_,d~}_$`i additional provision 额外拨款
@fV9
S"TcM additional stamp duty 附加印花税
=>dG L| additional tax 补加税罚款；补加税款
<rmvcim{* Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
lA-h`rl / adjudged bankrupt 被裁定破产
l0hlM# adjudicated bankrupt 裁定破产人
xjUtl adjudication fee 裁定费；评定印花税额手续费；评估契据费
N&V`K0FU adjudication of bankruptcy 裁定破产；宣告破产
g>9kXP+ adjudication of insolvency 裁定无力偿还债务
d'I" jZ adjusted actual 经调整的实数；调整后的实数
w'3iY,_ufC adjusted current assets 经调整的流动资产；调整后的流动资产
-S+zmo8 adjusted figure 经调整的数字；调整后的数额
{u9}b x'< adjusted liabilities 经调整的负债；调整后的负债
D1mfm.9_r^ adjusted loss 经调整的亏损；调整后的亏损
2T TdH) 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
GDy9qUV adjusted profit 经调整的利润；调整后的利润
gGS=cdlV adjusted surplus 经调整的盈余额；调整后的盈余额
Rx|;=-8zg adjusted value 经调整的价值；调整后的价值
*cnNu T adjustment 调整；修订；理算〔保险〕
{91nL'-' adjustment centre 调剂中心
Zsh9>]M L adjustment lag 调整过程的时间差距；调整时差
Pc o'l#: adjustment mechanism 调整机制
v 6Vcjm adjustment of loss 亏损调整
v]c6R-U adjustment process 调整过程；调整程序
/^|Dbx!u adjustment range 调整幅度
R^e.s
- administered exchange rate 受管制汇率
s|B3~Q] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&l[$*<P5V administration expenses 行政费用
&(mR>
mT administration fee 手续费；行政费
-FCe:iY! A administration in bankruptcy 破产管理
\_6/vZ%-B administration order 遗产管理令
D #/Bx[ administrator 管理人；遗产管理人
[ps*uva administrator of the estate 遗产管理人
jMDY(mwt admission of debt 债项承认书
<1COZ) admission of proof 接纳债权证明
9RI-Lq ` advance 放贷款项；垫付款项；预支款项；预付款项
m<g~H4 advance account 暂支帐目；预付款帐户
{$Gd2g O advance compensation 预付补偿金
c:u 5\&~{ advance from shareholder 股东垫款
uL/ m u< advance pending reimbursement 预支以待日后付还
Ji 0
tQV advanced economy 先进经济体系
FjI`uP advancement 预付；预付财产
,<p}o\6 advances warrant 垫款令
u4|$bbig advancing 贷出
y<bDTeoo adverse balance 逆差
I y3GE[ adverse exchange 逆汇
7
^mL_SMj advertisement addressed to shareholders 在报章刊登的致股东通告
FtC^5{V+V advice for collection 托收通知书
r{%q f; advice of drawing 提款通知书；汇票通知书
>u8gD6X advice of payment 付款通知
*C=>X193U Advisory Committee [Securities and Futures Commission]
t 3Y:}%M 谘询委员会〔证券及期货事务监察委员会〕
}I6vqG Advisory Committee on Diversification 经济多元化谘询委员会
R n*L affidavit 誓章；遗产申报誓章
x 7x\Y(@ affidavit of no receipt 述明无收款的誓章
'anG:= affiliate 联号；联营公司；附属公司
lR6x3C
H@ affiliated company 附属公司；联号；联营公司
p Q<Y:-`c affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ig':%2V/ affordability 负担能力
Oh\<VvZuN African Development Bank [AfDB] 非洲开发银行
A7hVHxNJ- after-acquired property 事后取得的财产
g!z&~Z: after-hours dealing 市后交易
1q1jZqno after-tax profit 税后盈利；税后利润；税后溢利
\A6B,|@ agency agreement 代理协议
:'&brp3ii= agency expenses 代理机构的开支
Zdo'{ $
agency fee 代理费
3J438M.ka Agency Law 《代理法》
yD6[\'% agent 代理人；承销人
gy9U2Wgf| agent of company 公司代理人
_1L![-ac agent's fee 代理人费；经纪费
}:*] aL<7_ aggregate 总计；总数；总体数字
x* &|0n.D aggregate amount 总款额；总额
Ziu]'# aggregate assets and liabilities 总体资产与负债
nSAdCJ;4 aggregate at constant price 按固定价格计算的总体数字
wtV#l4 aggregate demand 总需求
X<; f aggregate gross position 总持仓量
Jl9k``r* aggregate limit 总限额
fku<,SV$O4 aggregate of salaries tax 合计薪俸税
4^OY
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%lGfAYEM= aggregate supply 总体供应
p >t#@Eu| aggregate surplus 总盈余
cX OK)g# aggregate total 整体总额
&7wd?)s aggregate value 总值；合计价值
@\P;W(m.i aggregated basis 合计基准
6 ez<g
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M$8^91%4B aggregation 合并计算；合计；总和
t=O8f5Pf{ aggregation of incomes of husband and wife 夫妇入息合并计算
KC#q@InK aggregation of property 财产的总和
8rS:5:Hi agio 差价；贴水
X~,aNR y Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
_v=SH$O+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Q=20IQp 《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》
z4]api(xZ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Eq\M;aDq 《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》
EeRX+BM, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
c [ 1oww 《香港政府和大韩民国政府关于相互促进和保护投资协定》
V0XvJ
agreement for a settlement 授产协议
6}Y#= } agreement for assignment 转让协议
O ,h ;hQZ agreement for sale 售卖协议；买卖协议
:| 8M`18lZ agreement for sale and purchase 买卖协议
{"QNJq#: agreement for the payment of interest 支付利息协议
Um-[ ~- agreement for the repayment of money 还款协议
7 uKY24 agreement of reinsurance 再保险协议
`o8/(`a Agricultural Bank of China 中国农业银行
'>s sqBnI air passenger departure tax 飞机乘客离境税
M |`U"v O Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
`LE6jp3, airport tax 机场税
P8)=Kbd alcohol duty 酒精税
j*jo@N | alienation 让与；让渡；转让
}\:Nu Tf alimony 生活费；赡养费
G&V/Gj8 All Ordinaries Index [AOI] 所有普通股指数
iBg x all risks 全险；综合险
"z=SO1 All Sales Record for Stock Market 《股票市场成交报告》
[>%xd)8.c Allied Capital Resources Limited 新联财务有限公司
1gy.8i all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&&:Y Vd
allocation letter 拨款信件
!~D}/Q;#}\ allocation of fund 分配款项；预留款项
t*T2Z-!P allocation of profit 利润分配；溢利分配
}m;,Q9:+m^ allocation warrant 拨款令
o-OHjFfB allotment 分配；配股
lun\`f 5Q allotment notice 股份配售通知；配股通知
M={V|H0 allotment of shares 股份分配
>P @H#= allowable 可获宽免；免税的
\EtQ5T*u allowable business loss 可扣除的营业亏损
a^zibPG allowable expenses 可扣税的支出
c%G{#}^2 allowance 免税额；津贴；备抵；准备金
/ M4{Wc allowance for debts 债项的免税额
T
iiW p!mX allowance for depreciation by wear and tear 耗损折旧免税额
Q Y?~ZwYB allowance for funeral expenses 殡殓费的免税额
j; y#[ | allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!F1N~6 f allowance for repairs and outgoings 修葺及支出方面的免税额
(H E9V] allowance to debtor 给债务人的津贴
5Qn
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ssRbhlD/*1 alternate trustee 候补受托人
v,{ yU\) amalgamation 合并
Ww%=1M]e- ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
nV:LqF= ambit of charges 征税范围；收费范围
4$S;( amended valuation 经修订的估值
/%TI??PGu American Commodities Exchange 美国商品交易所
'JfdV%M American Express Bank Limited 美国运通银行
lP@Ki5 American Stock Exchange 美国证券交易所
pd;br8yE$@ amortization 摊销
(ECnM ti+ amount due from banks 存放银行同业的款项
^ xh ; amount due from banks abroad 存放海外银行同业的款项
LNpup`>` amount due from holding companies 控股公司欠款
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amount due from local banks 存放本港银行同业的款项
,TN
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,>-< (Qi amount due to banks abroad 海外银行同业的存款
_FVcx7l!u amount due to holding companies 控股公司存款
iIa'2+ amount due to local banks 本港银行同业的存款
ve/<=IR
Zo amount due to outport banks 外埠银行同业的存款
_5# y06Q amount for note issue 发行纸币的款额
Oz`BEy b]{ amount of bond 担保契据的款额
e`T H91@ amount of consideration 代价款额
,\ k(x>oy amount of contribution 供款数额
4 .= 3M amount of indebtedness 负债款额
cy3B({PLy amount of principal of the loan 贷款本金额
cK i m- amount of rates chargeable 应征差饷数额
K3;nY}\> amount of share capital 股本额
sOJQ,"sB amount of sums assured 承保款额
!&/{E
[ amount of variation 变动幅度
*HO}~A%Lx amount of vote 拨款数额
CcFn.omA amount payable 应付款额
3.W@ } amount receivable 应收款额
3#&7 -o Amsterdam Stock Exchange 阿姆斯特丹证券交易所
| >htvDL analysis 分析
6%Pdy$ P ancillary risk 附属风险
Vz~nT annual account 周年帐目；周年帐目报表；年度决算；年结
(Cd\G=PK annual accounting date 年结日期
J/GSceHF annual allowance 每年免税额；年积金；年度津贴；年津
s4SG[w!d annual balance 年度余额
9qz6]-K annual disposable income 每年可动用收入
a]/>ra 5{ annual estimates 周年预算
vbBc}G"w annual fee 年费
FCuB\ Q annual general meeting 周年大会
e5B Qr$j annual growth rate 年增率；每年增长率
~ga`\% J annual long-term supplement 长期个案每年补助金
TXk?#G \o annual pensionable emolument 可供计算退休金的年薪
&[/w_| b annual report 年报
)Es"LP] Annual Report on the Consumer Price Index 《消费物价指数年报》
$lIz{ySJv annual return 周年报表；周年申报表；每年报税表格
lBTmx(_}}r Annual Return Rules 《周年报表规则》
7 :3$Ey annual review of consumer prices 每年消费物价回顾
Z2='o_c annual roll-forward basis 逐年延展方式
O0No'LVu annual salary 年薪
xp72>*_9& annual statement 年度报表；年度决算表
kg3EY<4i 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
); dT_ annuitant 年金受益人
b e-~\ @ annuity 年金
jvFTR'R)= annuity contract 年金合约
M:3h e annuity on human life 人寿年金
vIwCJN1C antecedent debt 先前的债项
:1^R9yWA4 ante-dated cheque 倒填日期支票
A"D ,Kg
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b7tOo7a H) anticipated net profit 预期纯利
: b~6i%b anticipated revenue 预期收入
U1RpLkibQ anti-inflation measure 反通货膨胀措施
QxOjOKAG
anti-inflationary stance 反通货膨胀立场
rKf-+6Na apparent deficit 表面赤字
yA(K=?sq apparent financial solvency 表面偿债能力
g(J&m< I apparent partner 表面合伙人
,@3$X=),E application for personal assessment 个人入息课税申请书
[tA;l+Q\& application of fund 资金应用
^__Dd)( application to release as liquidator and to destruct the books of accounts and documents
;R?I4}O#R8 申请免除清盘人职务及毁灭帐簿与文件
%V{7DA&C appointed actuary 委任精算师
uYil ?H{kH appointed auditor 委任核数师；委任审计师
nwaxz>; appointed trustee 委任的受托人
] =";IN:SU appointer 委任人
)>-ibf` #? apportioned pro rata 按比例分摊
i35 =Y~P- apportionment 分配；分摊
wG< (F}VX Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
:!b'Vk apportionment formula 分摊方程式
5<j%EQN|D apportionment of estate duty 遗产税的分摊
FR!? #! appraisal 估价；评估
7{qy7,Gp appreciable growth 可观增长
Y=n4K< appreciable impact 显着影响
,|plWIl~ appreciable increase 可观增长
.?e\I`Kk^' appreciation 增值；升值
,NVsn appreciation against other currencies 相对其他货币升值
e `,ds~ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
F^LZeF[#t appreciation tax 增值税
FMk zrs appropriation 拨款；拨用；拨付
c#]q^L\x appropriation account 拨款帐目
<_Q:'cx' Appropriation Bill 拨款法案
hq/k*; appropriation-in-aid system 补助拨款办法
MxcFvo*LCp approved assets 核准资产
wz.6du6- approved basket stock 认可一篮子证券
eT8} approved budget 核准预算
=xJKIu approved charitable donation 认可慈善捐款
K/= _b< approved charitable institution 认可慈善机构
sh(G{Yz@ approved currency 核准货币；认可货币
iLw O4i approved estimates 核准预算
wvsKn YKX approved estimates of expenditure 核准开支预算
Ub=g<MYHV approved overseas insurer 核准海外保险人
kF md):U!R approved overseas trust company 核准海外信托公司
%7 h _D approved pooled investment fund 核准汇集投资基金
<CIJ g* approved provident fund scheme 认可公积金计划
ko\VDyt, approved provision 核准拨款
s@sRdoTdF approved redeemable share 核准可赎回股份
k"F5'Od approved regional stock 认可地区性证券
b=v approved retirement scheme 认可退休金计划
mY ?^] 3-_ approved subordinated loan 核准附属贷款
{#N]( y Um arbitrage 套戥；套汇；套利
#UL:#pY arbitrageur 套戥者；套汇者
22S4q`j arbitrary amount 临时款项
An cmSi arrangement 措施；安排；协定
$6.CN# arrears 欠款
8B ;wn<O arrears of pay 欠付薪酬
@ qWgokf arrears of revenue 逾期未收税款；逾期未收的帐项
r #
MJ articles of association 组织章程；组织细则；组织章程细则
tr 0P ;}= Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{vh}f+2 ascertainment of profit 确定利润
$}&Y$w>S "Asia Clear" “亚洲结算系统”
]2\|<. Asia Commercial Bank Ltd. 亚洲商业银行有限公司
_]8FCO Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
j#d= V@=a Asian Development Fund [ADF] 亚洲发展基金
WGFp<R Asian dollar bond 亚洲美元债券
{pMbkA Q@ Asian dollar market 亚洲美元市场
hI*gw3V Asian dollar rate 亚洲美元利率
($E A/|z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
t98t &YUpm Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s*{l}~fPkW asked price 沽盘；喊价；索价；卖方报价
aP^,@RrL assessable income 应评税入息
i:W.,w% 8 assessable loss 应评税亏损
[2I 1W1pd assessable profit 应评税利润
Xh"JyDTj3 assessable value 应评税值
>2tQ')%DJ assessed profit 估定利润
'"&M4.J{ assessed value 经评估价值
q eLf O assessment 评税；评定；估价；评税单
x!GHUz*:uz assessment number 评税编号；估价编号
(hej
3;W assessment of additional tax 补加税评税
U 2am1} assessment of performance 业绩评估；实绩评价
@qk$
6X Assessor 评税主任
<?'d \B asset price bubbles 资产价格泡沫
O?e3 8(
asset-backed securities 具资产保证的证券
`%}SK~<R assets accretion 资产增值
i356m9j assets and liabilities 资产与负债
A g =>F5 assets betterment statement 资产递增表；资产改进表
Z aJg$ assets lending 实物放款；有抵押贷款
mne4u W assets of the company passing on the death 死者去世时转移的公司资产
-
y[nMEE assets pledged as security for liabilities 用作负债抵押的资产
(A(7?eq assets portfolio 资产投资组合
p>Dv&fX assets price 资产价格
gSQq assets quality 资产质素
6Mu_9UAl` assets realization 资产变现
1'DD9d{ qN assets refinancing arrangement 资产再集资安排
y}5V 3)P assets securitization 资产证券化
3 T^f#UT assets situated outside Hong Kong 在香港以外地方的资产
-N;$L~`iAt assets stripping 削减资产；拆卖资产
l&l& e OE assets value 资产值
UFBggT\ assignee 承让人
SV#$Cf g assignment 转让；转让书；转让契
m
" ' assignment of interest 权益转让
/H.w0fu&.S assignment of letters patent and trade mark 专利证书及商标转让
94 58.!3 assignment of property 物业转让；物业转让书
+{U0PI82 assignment right 转让权
A\p'\@f assignor 转让人
]OIB;h;3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
"8}p>gS Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
As0E'n85 associate member 附属会员
D^ZG- WR associated body corporate 相联法人团体
e;L++D associated company 相联公司；联属公司
=K'X:UM associated corporation 相联法团
x`n$4a'7b Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"SC }C 公认会计师公会〔英国〕
xR;>n[6 Association of Futures Exchange Brokers 香港期货经纪协会
kt?G\H!} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
y%%D =" association of underwriters 承保人组织
SQ%B"1&$D assumption of control 接管
;NNYJqWd^] assurance 担保；保险；转易；转易书
uYVlF@] assurance of interest 权益的转易
CT5 \8C at 19XX price 按一九ＸＸ年价格计算
hG~4i:p
< at a discount 按赔价计算；按贴水价格计算；打折扣
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at a premium 按溢价计算；按升水价格计算
3cfJ(% 'X at call 通知付款；按通知
o2 M+=O@ at constant market price 按固定市价计算
~ 8L]!OQ9= at constant price 按固定价格计算
T
DOOq;+ at cost 按成本计算
k4:$LFw@ at current market price 按当时市价计算；按现时市价计算
K|JpkEw at current price 按当时价格计算；按现时价格计算
~D# -i >Z at factor cost 按要素成本计算；按生产要素成本计算
2;h4$^`dt at money-of-the-day price 按付款当日价格计算
q"){P RTm/ at or better 按指定或较佳价位〔买卖指令〕
n
N.6?a at par 按面值计算；平价
BUcPMF%\y: at sight 见票即付
.*\TG/ x at the close 按收市盘
:[![9JS/ at the opening 按开市盘
@qj4rt" attestation 见证；见证条款
n E.w at-the-money option 平价期权
4 WCWu} attorney 受权人；受托代表人
dH:z _$Mg attornment 新拥有人承认书
yOR]r+8 attributable profit 可归属利润
4<%(Y-_sF attributable share value 可归属股份价值
.. jc^ 'L Auckland Stock Exchange 奥克兰证券交易所
cbe&SxJ auction 拍卖
r7B.@+QK auctioneer 拍卖商
?VCdT`6= audit 审计；核数
U9w0kcUw#J Audit Commission 审计署
#r5IwyL Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(gW#T\Eln 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
wW2b?b{*Z audit review 帐目审查
+/xmxh$ $ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
l ~
3 H" audited account 审计帐目；经审计的帐目
r'bctFsD audited annual account 经审计的周年帐目
sBUK v(U) audited balance sheet 经审计的资产负债表
\"=4)Huv auditor 核数师；核数主任；审计师
dCq-&3?t auditor's certificate 核数师证明书；审计师证明书
oDz%K?29% auditor's report 核数师报告；审计师报告
&1nZ%J9 Aussie bond 澳元债券
z+3G zDLy austerity budget 紧缩预算
HURr k~[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
iCd$gwA>F Australia All Ordinaries Index 澳洲所有普通股票指数
p;8I@~dh Australian Dollar [AUD] 澳元
d^uE 4F} Australian Options Market 澳大利亚期权市场
,Dh+-} Australian Securities Commission 澳洲证券事务监察委员会
KX8$j$yW Australian Society of Certified Practising Accountants 澳洲执业会计师公会
vG E;PwR Australian Stock Exchange 澳大利亚证券交易所
r 0m A Austrian Schilling [ATS] 奥地利先令
m~ 7[fgN2 authentication 认证；鉴证
MU_8bK9m authority to purchase 委托购买证；委购书
i' XW)n authorization 认可；核准；授权；授权书
2rxZN\gyL authorization by direction 指示授权
T''PzY!Qf authorization by instruction 指令授权
tE|W8=be/ authorization by warrant 令状授权
jnF-kia authorization of unit trust 单位信托的认可
!9 7U2L4 authorized agent 指定代理人
^YVd^<cE authorized capital 法定资本
W`^euBr7R> authorized clerk 出市员
X8(H#Ef[ authorized dealer 认可交易商
Mw{0A\6 authorized financial institution 认可财务机构
p7SX,kpt> authorized fund 认可基金
}jL_/gvgy authorized fund house 获授权的基金公司；认可基金公司
: A2{ authorized institution 认可机构
h\qQ% |X authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Cu2eMUGt authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Y9}5 &# authorized insurer 获授权保险人；获认可承保人
~vL7$-: authorized investment 特准投资项目
^wnlZ09J authorized person 获授权人
,[gu7z^| authorized representative 获授权代表
%IAZU c authorized share capital 法定股本
?HD
eiJ kX automated quotation system 自动报价系统
!u)>XS^E Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
KImBQ2 ^Tu 自动交易系统〔香港期货交易所有限公司〕
K!AW8FnHkZ automatic adjustment mechanism 自动调整机制
XSfl'Fll D automatic adjustment system 自动调整系统
zY11.!2 Automatic Clearing House 自动票据交换所
~Qg:_ @@\ automatic exchange rates accumulation system 自动化汇率累集系统
a"ct"g= Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
tccw0 automatic teller machine [ATM] 自动柜员机
pt/UY<@yoN autopay 自动转帐
/Kw}R5l available assets 可用资产
2il)@&^ available fiscal reserve 现存财政储备
%R|_o<(#MJ available profit 可用利润
Ai*R%# Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^4G%*- average 平均；平均数；海损
G` ;YB average basic salary 平均基本薪金
Pn?,56SD = average consumer expenditure 平均消费开支；一般消费开支
kdq<)>" average cost 平均成本
cA,`!dG2, average cost of land production 增辟土地平均成本
+ConK> ; average daily turnover 平均每日成交额
&XvSAw+D@ average daily wage rate 平均每日工资率
@%FLT6MY average expenditure pattern 平均开支模式
Q4;%[7LU average growth rate 平均增长率
T
O]wD^` average net fixed assets 固定资产平均净值
jH 5VrN*Q average of relatives 相对价格平均数
^ <$$h average price 平均价格
s (2/]f$ average propensity to consume 平均消费倾向；一般消费倾向
vHydqFi 9 average propensity to save 平均储蓄倾向；一般储蓄倾向
6H ]rO3[8 average rate 平均率
BB$(0mM^ average revenue 平均收入；平均收益
S]"U(JmW\ average stock 平均库存；平均存货
^X?D4a|;#g average yearly rent 平均年租
`/e
EdqT avoidance of double taxation 避免双重课税
c6 f=r avoidance of tax 避税
