A:
R}D[ z7 A share Ａ股；甲类股份
;Q q7@(2y abatement of tax 减税；减扣免税额
$gCN [%+j ABN AMRO Bank N.V. 荷兰银行
oE,TA2 above-the-line expenditure 线上项目支出；经常预算支出
q Xoq<
| above-the-line receipt 线上项目收入；经常预算收入
R.YUUXT ABSA Asia Limited 南非联合亚洲有限公司
sg4(@> absolute change 绝对数值变更
nZEew .T:6 absolute expenditure 实际开支
m;ju@5X absolute guideline figure 绝对准则数字
y-~_ W 6\ absolute interest 绝对权益
Us%g&MWdpb absolute order of discharge 绝对破产解除令
+DE;aGQ.z? absolute profit margin 绝对利润幅度
7ab'q&Y[ absolute value 实值；绝对值
7zowvE?# absolutely vested interest 绝对既得权益
^- " tK:{ absorbed cost 已吸收成本；已分摊成本
r,: acK absorption 吸收；分摊；合并
ONF x -U] absorption rate 吸收率；摊配率；分摊率
\:2z!\iP` ACB Finance Limited 亚洲商业财务有限公司
tY#Zl 54~{ acceptable form of reciprocity 合理的互惠条件
`w)yR>lqh acceptable rate 适当利率；适当汇率
XI,= W acceptance agreement 承兑协议
CQ7NQ^3k acceptance for honour 参加承兑
? [)V acceptor 承兑人；接受人；受票人
7/)0{B4U' acceptor for honour 参加承兑人
=JxEM7r accident insurance 意外保险
Z=]ujlD Accident Insurance Association of Hong Kong 香港意外保险公会
%Nx,ZD@ accident insurance scheme 意外保险计划
7t/Y5Qf accident year basis 意外年度基准
X(Z(cY( accommodation 通融；贷款
@S6@pMo, accommodation bill 通融票据；空头票据
Z1] 4: accommodation party 汇票代发人
#L &/o9| account balance 帐户余额；帐户结余
~6+>2|wIS account book 帐簿
^4et;
F% account collected in advance 预收款项
A.~wgJDO account current book 往来帐簿
$" ?$r account of after-acquired property 事后取得的财产报告
(U\D7ItMG account of defaulter 拖欠帐目
8EBd`kiq account payable 应付帐款
[I7=]X account payee only [A/C payee only] 只可转帐；存入收款人帐户
(B03f$8}*_ account receivable 应收帐款
E
H|L1g account receivable report 应收帐款报表
>'jkL5l account statement 结单；帐单；会计财务报表
sH]T1z account title 帐户名称；会计科目
xE!b) @>S accountant's report 会计师报告
(i1p6 Accountant's Report Rules 会计师报告规则
SH O&:2 accounting and auditing procedure 会计与审计程序；会计与核数程序
~(:0&w%e Accounting Arrangements 《会计安排》
,R=$ qi| accounting basis 会计基础
N1" bH~ accounting by Official Receiver 破产管理署署长呈交的帐目
/[n]t Accounting Circular 《会计通告》
FU;a
{ irB accounting class 会计类别
"Jdi> {o8 accounting date 记帐日期；会计结算日期
8/;@4^Ux accounting for money 款项核算
}rF4M1+B\ Accounting Officer 会计主任
TV`sqKW accounting period 会计报告期；会计期
^oNcZK> accounting policy 会计政策；会计方针
Fl }!3k>c accounting practice 会计惯例
i`?yi-R& accounting principle 会计准则
\[%_ : 9eq accounting record 会计记录
RMdU1@ accounting report 会计报告
j]aIJbi Accounting Services Branch [Treasury] 会计事务部〔库务署〕
G3h"Eo?>g Accounting Society of China 中国会计学会
PH'n`D # accounting statement 会计报表
XV,ce~ro[ accounting system 会计制度；会计系统
WC
b 5 accounting transaction 会计事项；帐务交易
?yu@e o accounting treatment 会计处理
<&bBE"U4 accounting year 会计年度
nswhYSX accretion 增值；添加
Bj\Us$cZ accrual 应计项目；应累算数目
b`f6(6 accrual basis 应计制；权责发生制
2-@t,T accrual basis accounting 应计制会计；权责发生制会计
;Zn&Nc7 accrue 应累算；应计
:)FNhx3 accrued benefit 应累算利益
ZP-9KA$" accrued charges 应计费用
Nnoj6+b accrued cumulative preference share dividend 应累算的累积优先股股息
-OnKvpeI accrued expenses 应累算费用
wNUcL *n accrued interest payable 应付利息；应计未付利息
E )2/Vn2 accrued interest receivable 应收利息；应计未收利息
fB 'Jo<C accrued right 累算权益
q Oa*JA` accruing profit 应累算的利润
8?| W-rN accumulated fiscal reserve 累积财政储备
n#B}p*G accumulated profit 累积利润；滚存溢利
LLoV]~dvUu accumulated reserve 累积储备
LLMGs : [ accumulation of surplus income 累积收益盈余
'R99m ?" acquired assets 既得资产
6z'0fi|EN acquisition 收购；购置；取得
77j"zr7v
acquisition cost 购置成本
C:f^&4
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_,I~1" acquisition of 100% interest 收购全部股权
'Zq t~5=5 acquisition of control 取得控制权
&v Q5+ acquisition of fixed assets 购置固定资产
R[TaP 7n acquisition of shell “买壳”
g4;|u K; acquisition price 收购价
f lt'~fe act of God 天灾
u LNOhgSUf acting partner 执事合伙人
4w]<1V active market 买卖活跃的市场；交投畅旺的市场；旺市
/AY q^ active partner 积极参与的合伙人
K <WowU active trading 交投活跃
,mz7!c9H^a actual circulation 实际流通
"hZ `^ "0b actual cost 实际成本
9NZq
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b{X.lz0 actual income 实际入息；实际收入；实际收益
rA @|nL{ actual market 现货市场
NdRE,HWd?$ actual price 现货价；实际价格
q6x}\$mL actual profit 实际利润
JIc9csr:b actual quotation 实盘；实际价位；实际报价
@ ]42.oP actual year basis 按实际年度计算
8: uh0 actuals 实货
:_+U[k(# actuarial investigation 精算调查
K9 K.mGYc actuarial principle 精算原则
m |.0$+= actuarial report 精算师报告
ISTAJ8"
D Actuarial Society of Hong Kong 香港精算学会
u;b 6uE actuarial valuation 精算师估值
+aqQa~}r actuary 精算师
[$fB]7A ad referendum agreement 暂定协议；有待覆核的协定
=PnNett}a ad valorem duty 从价税；按值征税
!~ j9Oc^ ad valorem duty system 从价税制
)]Sf|@K] ad valorem fee 从价费
PTTUI
ad valorem tariff 从价关税
]{I >HA5 [ additional allowance 额外免税额
y{XNB}E additional amount for unexpired risk 未过期风险的额外款额
*$/Go 8t4u additional assessable profit 补加应评税利润
$jBi~QqOf additional assessment 补加评税
8
-w|~y'; additional commitment 额外承担
*Tmqs@L additional commitment vote 额外承担拨款
FRQkD%k additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
.mOm@<Xdg additional dependent parent allowance 供养父母额外免税额
Oo
^ AE additional provision 额外拨款
qR
,
5 additional stamp duty 附加印花税
1k"i"kRM additional tax 补加税罚款；补加税款
@9k3}x K Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
h,K&R8S adjudged bankrupt 被裁定破产
(X (:h\^ adjudicated bankrupt 裁定破产人
]eTp?q%0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
?wjk=hM2 adjudication of bankruptcy 裁定破产；宣告破产
0\eSiXs adjudication of insolvency 裁定无力偿还债务
,V&E"D{u adjusted actual 经调整的实数；调整后的实数
x/0x&la adjusted current assets 经调整的流动资产；调整后的流动资产
z_8Bl2tl adjusted figure 经调整的数字；调整后的数额
*/vid (P77 adjusted liabilities 经调整的负债；调整后的负债
Z$35`:x&h adjusted loss 经调整的亏损；调整后的亏损
"kucFf f 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
'z+Pa^)v adjusted profit 经调整的利润；调整后的利润
QqXaXx; adjusted surplus 经调整的盈余额；调整后的盈余额
0
eOdE+ adjusted value 经调整的价值；调整后的价值
'SIc 2H adjustment 调整；修订；理算〔保险〕
N Cm=l adjustment centre 调剂中心
Yt r*"- adjustment lag 调整过程的时间差距；调整时差
MJK PpQ(, adjustment mechanism 调整机制
9mpQ usM adjustment of loss 亏损调整
P+3
]g{2w adjustment process 调整过程；调整程序
dp3T JZ+U adjustment range 调整幅度
=E~_F >SD administered exchange rate 受管制汇率
*6v5JH&K Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
w}29#F\]R administration expenses 行政费用
\`8F.oZ^) administration fee 手续费；行政费
kC'm |Y@T administration in bankruptcy 破产管理
jank<Q &w administration order 遗产管理令
j\.e6&5%SS administrator 管理人；遗产管理人
N0Z D+ administrator of the estate 遗产管理人
:rvBx" admission of debt 债项承认书
/&!o]fU1 C admission of proof 接纳债权证明
UG6\OgkL+ advance 放贷款项；垫付款项；预支款项；预付款项
9s*UJIL advance account 暂支帐目；预付款帐户
paxZlA
o advance compensation 预付补偿金
#EH\Q% advance from shareholder 股东垫款
BpF}H^V- advance pending reimbursement 预支以待日后付还
Y2+YmP*z` advanced economy 先进经济体系
va.Ve# N advancement 预付；预付财产
-3XnUGK advances warrant 垫款令
V0gu0+u~R advancing 贷出
Pfm B{ adverse balance 逆差
%Wc$S]>i adverse exchange 逆汇
#4Cf-$J advertisement addressed to shareholders 在报章刊登的致股东通告
{|e7^_ ke advice for collection 托收通知书
ikP r> advice of drawing 提款通知书；汇票通知书
J/[PA[Rf advice of payment 付款通知
% <h2^H\O Advisory Committee [Securities and Futures Commission]
m # ^).+ 谘询委员会〔证券及期货事务监察委员会〕
ork{a.1-_w Advisory Committee on Diversification 经济多元化谘询委员会
2 $gFiZ affidavit 誓章；遗产申报誓章
MOIVt) ZY affidavit of no receipt 述明无收款的誓章
;47 =x1j i affiliate 联号；联营公司；附属公司
" &mwrjn"T affiliated company 附属公司；联号；联营公司
5%DHF-W) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Q%t
_Epe affordability 负担能力
wJ7Fnj>u% African Development Bank [AfDB] 非洲开发银行
vLCm,Bb2L after-acquired property 事后取得的财产
dBW4 %Zh after-hours dealing 市后交易
\9} - 5
after-tax profit 税后盈利；税后利润；税后溢利
g#5t8w agency agreement 代理协议
tTJ$tx agency expenses 代理机构的开支
< -Ax)zE agency fee 代理费
@$wfE\ _L Agency Law 《代理法》
TI7)yxa=` agent 代理人；承销人
X`I=Z ysB agent of company 公司代理人
&2W`dEv]? agent's fee 代理人费；经纪费
}BCxAwD4 aggregate 总计；总数；总体数字
JJP! 9< aggregate amount 总款额；总额
?;go5f+X aggregate assets and liabilities 总体资产与负债
h0VeXUM;. aggregate at constant price 按固定价格计算的总体数字
r \}
O{ZO aggregate demand 总需求
a $G hb] aggregate gross position 总持仓量
M!\6Fl{ b aggregate limit 总限额
6 %T_;"hb aggregate of salaries tax 合计薪俸税
"3?:,$* aggregate performance 总体表现；总体业绩
k:1|Z+CJ aggregate supply 总体供应
)/{~ &L U aggregate surplus 总盈余
8sL+ik" aggregate total 整体总额
j*_#{niy: aggregate value 总值；合计价值
m9Dg %\ B aggregated basis 合计基准
0fR?zT? aggregated net chargeable income 合计应课税入息实额
D\sh
+}" aggregation 合并计算；合计；总和
z'EphL7r aggregation of incomes of husband and wife 夫妇入息合并计算
b28C ( aggregation of property 财产的总和
AE%zqvp> agio 差价；贴水
9cMMkOM J 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》
Ude)$PAe % Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
P;e@ <O 《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》
?/KkN3Y_j[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
* @&V=l 《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》
"6iq_!#L Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
JWQ.Efe 《香港政府和大韩民国政府关于相互促进和保护投资协定》
a +n?y)u agreement for a settlement 授产协议
[g: KF bEY agreement for assignment 转让协议
kgRgHkAH~ agreement for sale 售卖协议；买卖协议
cHwN=mg]S agreement for sale and purchase 买卖协议
cLMFC1=b agreement for the payment of interest 支付利息协议
!(N,tZ agreement for the repayment of money 还款协议
LeMo")dk \ agreement of reinsurance 再保险协议
_Tma1 ~Gq Agricultural Bank of China 中国农业银行
0O?!fd n air passenger departure tax 飞机乘客离境税
6^nxw>- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4n.EA,:g:( airport tax 机场税
Qexv_:C alcohol duty 酒精税
|C\XU5} alienation 让与；让渡；转让
'S; l" alimony 生活费；赡养费
$60]RCu All Ordinaries Index [AOI] 所有普通股指数
iIg99c7/&9 all risks 全险；综合险
XN'<H(G All Sales Record for Stock Market 《股票市场成交报告》
Fi#b0S Allied Capital Resources Limited 新联财务有限公司
6x!
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\J{ %xW> allocation letter 拨款信件
=]sM,E,n allocation of fund 分配款项；预留款项
+RD{<~i allocation of profit 利润分配；溢利分配
/909ED+)>9 allocation warrant 拨款令
74%Uojl" allotment 分配；配股
0 oHnam allotment notice 股份配售通知；配股通知
@X#e allotment of shares 股份分配
OlYCw.Zu allowable 可获宽免；免税的
0S>U_#- allowable business loss 可扣除的营业亏损
X!0m, allowable expenses 可扣税的支出
{hKf
'd9E allowance 免税额；津贴；备抵；准备金
1$ {Cwb/F allowance for debts 债项的免税额
.^uYr^( |[ allowance for depreciation by wear and tear 耗损折旧免税额
xA"7a allowance for funeral expenses 殡殓费的免税额
^g
n7DiIPH allowance for inflation 为通货膨胀而预留的款项；通胀准备金
K]Q1VfeL= allowance for repairs and outgoings 修葺及支出方面的免税额
eHI7= [h allowance to debtor 给债务人的津贴
7vK}aOs0 alteration of capital 资本更改
} m-+EUEo9 alternate trustee 候补受托人
) Ft>X9$ amalgamation 合并
dn= g!= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
62J -)~_ ambit of charges 征税范围；收费范围
BO-=X
78f@ amended valuation 经修订的估值
^2!l/(? American Commodities Exchange 美国商品交易所
l":Z. J American Express Bank Limited 美国运通银行
;S^7Q5- American Stock Exchange 美国证券交易所
0D48L5kH#' amortization 摊销
-8 , lXrH amount due from banks 存放银行同业的款项
8E\6RjM amount due from banks abroad 存放海外银行同业的款项
2sXX0k q~V amount due from holding companies 控股公司欠款
`n~bDG> amount due from local banks 存放本港银行同业的款项
wLH[rwPr amount due to banks 银行同业的存款
n$(_ (& amount due to banks abroad 海外银行同业的存款
O8WLulo amount due to holding companies 控股公司存款
nHmi%R7k amount due to local banks 本港银行同业的存款
RU GhhK amount due to outport banks 外埠银行同业的存款
Ptv=Bwg amount for note issue 发行纸币的款额
28PT1 9& amount of bond 担保契据的款额
t0gLz
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5 oE!^bF? amount of contribution 供款数额
(8OaXif amount of indebtedness 负债款额
EU-=\Y amount of principal of the loan 贷款本金额
TZ%u ;tBH: amount of rates chargeable 应征差饷数额
CZ_ (IT7 amount of share capital 股本额
O[#pB.
4 amount of sums assured 承保款额
MzO4Yv" A amount of variation 变动幅度
Ue)8g# amount of vote 拨款数额
Z3
$3zyi amount payable 应付款额
- + =+W amount receivable 应收款额
K~Hp%. Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@-Js)zcl q analysis 分析
m>@ *-*8k ancillary risk 附属风险
O&u[^s/^ annual account 周年帐目；周年帐目报表；年度决算；年结
dzPwlCC%- annual accounting date 年结日期
Z 2u5 n`K annual allowance 每年免税额；年积金；年度津贴；年津
2kU=9 W6ND annual balance 年度余额
Td>Lp=0rU annual disposable income 每年可动用收入
RA~ %Cw4t annual estimates 周年预算
^8r4tX annual fee 年费
:If1zB) annual general meeting 周年大会
7ehs+GI annual growth rate 年增率；每年增长率
@9<M W annual long-term supplement 长期个案每年补助金
K\]ey;Bd annual pensionable emolument 可供计算退休金的年薪
6?v)Hb}J%d annual report 年报
hZ@Wl6FG; Annual Report on the Consumer Price Index 《消费物价指数年报》
Fi^Q]9.@{ annual return 周年报表；周年申报表；每年报税表格
3mnq=.<(w Annual Return Rules 《周年报表规则》
?1u2P$d annual review of consumer prices 每年消费物价回顾
]M XeWS( annual roll-forward basis 逐年延展方式
^}4=pkJ;s annual salary 年薪
J_^Ml)@iy annual statement 年度报表；年度决算表
e$+?l~ 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
O0i[GCtP5 annuitant 年金受益人
gLef6q{} annuity 年金
71ctjU`U2 annuity contract 年金合约
?`%)3gx| annuity on human life 人寿年金
0*KU"JcXd antecedent debt 先前的债项
[LJ1wBMw ante-dated cheque 倒填日期支票
T};fy+iq anticipated expenditure 预期开支
Be(h x anticipated net profit 预期纯利
J m+;A^; anticipated revenue 预期收入
;8
D31O T anti-inflation measure 反通货膨胀措施
,!?&LdPt> anti-inflationary stance 反通货膨胀立场
k )T;WCia apparent deficit 表面赤字
wZA(><\ apparent financial solvency 表面偿债能力
sKT GZA apparent partner 表面合伙人
)0I;+9 :D= application for personal assessment 个人入息课税申请书
< e
'S' application of fund 资金应用
j7|r ^ application to release as liquidator and to destruct the books of accounts and documents
ta-kqt!' 申请免除清盘人职务及毁灭帐簿与文件
jJF(*D appointed actuary 委任精算师
i|5 K4Puu appointed auditor 委任核数师；委任审计师
^Fr82rJs appointed trustee 委任的受托人
Dog Tj appointer 委任人
x;cjl6Acm apportioned pro rata 按比例分摊
x\ m !3 apportionment 分配；分摊
M#Vl{ b Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
9_mys}+ apportionment formula 分摊方程式
QDg\GA8| apportionment of estate duty 遗产税的分摊
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7j appraisal 估价；评估
vq~btc.p{& appreciable growth 可观增长
PZQ n]lbak appreciable impact 显着影响
}. x&}FqXE appreciable increase 可观增长
hi I`ot appreciation 增值；升值
jc|"wN] appreciation against other currencies 相对其他货币升值
:N<ZO`l? appreciation of the exchange value of Hong Kong dollar 港元汇值上升
7Xu.z9y appreciation tax 增值税
?>V4pgGCE appropriation 拨款；拨用；拨付
dM{xPpnx appropriation account 拨款帐目
bF'^eR Appropriation Bill 拨款法案
mV0.9pxS appropriation-in-aid system 补助拨款办法
09{B6l6P approved assets 核准资产
n)(E 0h approved basket stock 认可一篮子证券
XO*62 >Ed approved budget 核准预算
-$#' approved charitable donation 认可慈善捐款
9:!<=r k approved charitable institution 认可慈善机构
R30{/KK approved currency 核准货币；认可货币
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4Vh R_ approved estimates 核准预算
{[
j+ y approved estimates of expenditure 核准开支预算
]R8}cbtU approved overseas insurer 核准海外保险人
ROr..-[u approved overseas trust company 核准海外信托公司
+IiL(\ew approved pooled investment fund 核准汇集投资基金
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_JM approved provident fund scheme 认可公积金计划
0?]*-wvp approved provision 核准拨款
at@B>Rb approved redeemable share 核准可赎回股份
TlD) E approved regional stock 认可地区性证券
xe;1D '( approved retirement scheme 认可退休金计划
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sI=?p&t approved subordinated loan 核准附属贷款
fT-yY` arbitrage 套戥；套汇；套利
h5-<2B| arbitrageur 套戥者；套汇者
tc%?{W\ arbitrary amount 临时款项
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arrangement 措施；安排；协定
& >I4-D[ arrears 欠款
777N0,o( arrears of pay 欠付薪酬
<j 93 arrears of revenue 逾期未收税款；逾期未收的帐项
uX-]z3+ articles of association 组织章程；组织细则；组织章程细则
U[1Ir92: Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ceDe!Iu ascertainment of profit 确定利润
H=OKm "Asia Clear" “亚洲结算系统”
xA DjQ%B Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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{n Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
?3wEO>u Asian Development Fund [ADF] 亚洲发展基金
URq{#,~CT Asian dollar bond 亚洲美元债券
\lVxlc0{? Asian dollar market 亚洲美元市场
`b^eRnpR Asian dollar rate 亚洲美元利率
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x Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&}P{w Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
%,-oxeM1u asked price 沽盘；喊价；索价；卖方报价
^w eU\ assessable income 应评税入息
@tvAI2 W assessable loss 应评税亏损
iEG`+h' assessable profit 应评税利润
fdIk{o assessable value 应评税值
)6# i>c- assessed profit 估定利润
8'Eu6H&$G assessed value 经评估价值
-v *wT*I1 assessment 评税；评定；估价；评税单
&<Bx1 \ ~V assessment number 评税编号；估价编号
$F!)S assessment of additional tax 补加税评税
^ 1rw\ Z p assessment of performance 业绩评估；实绩评价
V&x6ru# Assessor 评税主任
Tti]H9g_ asset price bubbles 资产价格泡沫
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^= asset-backed securities 具资产保证的证券
] Ma2*E !p assets accretion 资产增值
gw0b>E8gZ& assets and liabilities 资产与负债
w{J0K; L assets betterment statement 资产递增表；资产改进表
^PY*INv assets lending 实物放款；有抵押贷款
Ij_Y+Mnl4: assets of the company passing on the death 死者去世时转移的公司资产
Suixk'- assets pledged as security for liabilities 用作负债抵押的资产
k\UDZ)TQV assets portfolio 资产投资组合
>y%*HC!G assets price 资产价格
S&jZYq** assets quality 资产质素
*xxG@h|5n assets realization 资产变现
a)'^'jm)4 assets refinancing arrangement 资产再集资安排
v%|^\A"V assets securitization 资产证券化
v%(2l|M assets situated outside Hong Kong 在香港以外地方的资产
Z !Njfq5 assets stripping 削减资产；拆卖资产
-AUdBG assets value 资产值
{O-,JCq / assignee 承让人
aZGX`;3 assignment 转让；转让书；转让契
\8%64ZL` assignment of interest 权益转让
zfDx c3e
assignment of letters patent and trade mark 专利证书及商标转让
T!.6@g`x> assignment of property 物业转让；物业转让书
%/17 K2g assignment right 转让权
" >QNiR! assignor 转让人
yDBS :
\ associate 有联系的人；有关连人士；相联者；合伙人；联系人
#<20vdc Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
yk1syN_ associate member 附属会员
IKhpe5} associated body corporate 相联法人团体
K4]c associated company 相联公司；联属公司
9/[3xhB4 associated corporation 相联法团
qk pnXQ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
tgn_\ - + 公认会计师公会〔英国〕
ob=GB71j55 Association of Futures Exchange Brokers 香港期货经纪协会
f!;4 -.p` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
*Z"9Q X association of underwriters 承保人组织
W-9^Ncp assumption of control 接管
0;,4.hsh assurance 担保；保险；转易；转易书
bq5tEn assurance of interest 权益的转易
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o;Ij; at 19XX price 按一九ＸＸ年价格计算
Fw!CssW at a discount 按赔价计算；按贴水价格计算；打折扣
@ }:}7R6 at a premium 按溢价计算；按升水价格计算
?[>+'6 at call 通知付款；按通知
wykk</eQ.i at constant market price 按固定市价计算
-=aI!7 *"$ at constant price 按固定价格计算
1?\ # hemL at cost 按成本计算
g z6BfHQG at current market price 按当时市价计算；按现时市价计算
3dG[ dYj at current price 按当时价格计算；按现时价格计算
^a~^$PUqI at factor cost 按要素成本计算；按生产要素成本计算
y#HDJ=2 at money-of-the-day price 按付款当日价格计算
\^9 SuZ at or better 按指定或较佳价位〔买卖指令〕
,6 Ulj+l at par 按面值计算；平价
A+d&aE }3V at sight 见票即付
d&n&_> at the close 按收市盘
g3@Qn?(j! at the opening 按开市盘
/P bN!r<1 attestation 见证；见证条款
{7!WtH;- at-the-money option 平价期权
+qsN z*@p" attorney 受权人；受托代表人
]r;-L x{F attornment 新拥有人承认书
Gj]*_"T attributable profit 可归属利润
z-*/jFE attributable share value 可归属股份价值
z_vFf 0 Auckland Stock Exchange 奥克兰证券交易所
1*aw~nY0 auction 拍卖
FVOR~z auctioneer 拍卖商
!\.%^LK1 audit 审计；核数
[!E pv<G Audit Commission 审计署
8KKI.i8` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
F+ r3~T% 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〕
M&Aeh8>uX audit review 帐目审查
$i&u\iL Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
HMT^g mF) audited account 审计帐目；经审计的帐目
F.i%o2P3 audited annual account 经审计的周年帐目
y21zaQ audited balance sheet 经审计的资产负债表
D~W1[ "[ auditor 核数师；核数主任；审计师
5}FPqyK" auditor's certificate 核数师证明书；审计师证明书
/7Z;/|oU auditor's report 核数师报告；审计师报告
J8[N!qDCj Aussie bond 澳元债券
^nn3 ; austerity budget 紧缩预算
%lsk> V Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
a= 3?hVpB Australia All Ordinaries Index 澳洲所有普通股票指数
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^I% i Australian Dollar [AUD] 澳元
J {"<Hgb Australian Options Market 澳大利亚期权市场
x}I'W?g Australian Securities Commission 澳洲证券事务监察委员会
||TKo967] Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Z'EX q. hk Australian Stock Exchange 澳大利亚证券交易所
d6ZJh xJ Austrian Schilling [ATS] 奥地利先令
_JZS;8WYR authentication 认证；鉴证
.0^-a=/ authority to purchase 委托购买证；委购书
5!Y51R^c authorization 认可；核准；授权；授权书
R(Y4n w+Y- authorization by direction 指示授权
i,jPULzyjk authorization by instruction 指令授权
B\BxF6 y authorization by warrant 令状授权
^W-03 authorization of unit trust 单位信托的认可
;2X/)sxWz authorized agent 指定代理人
h^ #K4/ authorized capital 法定资本
yZJR7+ authorized clerk 出市员
DuJbWtA authorized dealer 认可交易商
,&$w*D% authorized financial institution 认可财务机构
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\I44 authorized fund 认可基金
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Kd authorized fund house 获授权的基金公司；认可基金公司
Q$_S/d%* authorized institution 认可机构
5yO %| ) authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
u`Kj s}F' authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
v^_OX $=, authorized insurer 获授权保险人；获认可承保人
iT#)i3 authorized investment 特准投资项目
|pB [g> ~V authorized person 获授权人
)r _zM~jI authorized representative 获授权代表
Wt2+D{@8 authorized share capital 法定股本
]DcQ8D automated quotation system 自动报价系统
ao>`[- Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
i}mvKV?!|1 自动交易系统〔香港期货交易所有限公司〕
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Iji)t automatic adjustment mechanism 自动调整机制
G&FA~c automatic adjustment system 自动调整系统
^3*k6h [( Automatic Clearing House 自动票据交换所
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DC automatic exchange rates accumulation system 自动化汇率累集系统
>% a^;gk( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Wx&gI4~ automatic teller machine [ATM] 自动柜员机
)sg@HFhY' autopay 自动转帐
j_2- available assets 可用资产
xf/
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f{=0-%dA available profit 可用利润
+/ ,J$( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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ZK average 平均；平均数；海损
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average basic salary 平均基本薪金
6\4~&+;wL average consumer expenditure 平均消费开支；一般消费开支
z)$ X/v average cost 平均成本
Y{~[N y E average cost of land production 增辟土地平均成本
78't"2> average daily turnover 平均每日成交额
^Y"c1f2 average daily wage rate 平均每日工资率
`e m}vdY average expenditure pattern 平均开支模式
'5j$wr zt average growth rate 平均增长率
QAiont ,! average net fixed assets 固定资产平均净值
-A}U^-'a} average of relatives 相对价格平均数
0. _)X average price 平均价格
Z>GqLq\`ed average propensity to consume 平均消费倾向；一般消费倾向
/DPD,bA average propensity to save 平均储蓄倾向；一般储蓄倾向
+[$d9 average rate 平均率
Zi$v- b*< average revenue 平均收入；平均收益
$@y<.?k>UP average stock 平均库存；平均存货
(gd+-o4 average yearly rent 平均年租
hVPSW# .d avoidance of double taxation 避免双重课税
-z"=d<@ avoidance of tax 避税
