A:
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P&
A share Ａ股；甲类股份
X=C1/ 4wU abatement of tax 减税；减扣免税额
&[&r2 >a ABN AMRO Bank N.V. 荷兰银行
u=YX9Mo! above-the-line expenditure 线上项目支出；经常预算支出
Qeu\&%C!< above-the-line receipt 线上项目收入；经常预算收入
?h!i0Rsm ABSA Asia Limited 南非联合亚洲有限公司
+ 78CvjG absolute change 绝对数值变更
=~I-]4 absolute expenditure 实际开支
TO-$B8*nq absolute guideline figure 绝对准则数字
srV.)Ur absolute interest 绝对权益
.IJ_jt-^d absolute order of discharge 绝对破产解除令
<x\7 L2#p absolute profit margin 绝对利润幅度
^'jEnN( absolute value 实值；绝对值
zm,@]!wI absolutely vested interest 绝对既得权益
"k Te2iS absorbed cost 已吸收成本；已分摊成本
D3c2^r $Z absorption 吸收；分摊；合并
V)P&Zw absorption rate 吸收率；摊配率；分摊率
s
:`8ZBz~ ACB Finance Limited 亚洲商业财务有限公司
Cg616hyut acceptable form of reciprocity 合理的互惠条件
3 v")J*t acceptable rate 适当利率；适当汇率
}$\M{# C~ acceptance agreement 承兑协议
"z<azs acceptance for honour 参加承兑
Od?qz1 acceptor 承兑人；接受人；受票人
-LM;}< acceptor for honour 参加承兑人
hva2o` accident insurance 意外保险
<A9y9|>o Accident Insurance Association of Hong Kong 香港意外保险公会
>{ me accident insurance scheme 意外保险计划
+
S4f GT accident year basis 意外年度基准
Zatf9yGD accommodation 通融；贷款
KFZm`,+69 accommodation bill 通融票据；空头票据
6{qIU}! accommodation party 汇票代发人
0q rqg] account balance 帐户余额；帐户结余
Y4IGDY* account book 帐簿
5
|/9}^T account collected in advance 预收款项
ip~$X 2 account current book 往来帐簿
*UW=Mdt account of after-acquired property 事后取得的财产报告
S60IPya account of defaulter 拖欠帐目
?6!]Nl1gr account payable 应付帐款
dSCzx
.c account payee only [A/C payee only] 只可转帐；存入收款人帐户
}oJAB1'k account receivable 应收帐款
VB<Jf'NU account receivable report 应收帐款报表
t!K*pM account statement 结单；帐单；会计财务报表
9dzd rT account title 帐户名称；会计科目
wDwH.~3! accountant's report 会计师报告
?RzD Qy D Accountant's Report Rules 会计师报告规则
kw`WH)+F accounting and auditing procedure 会计与审计程序；会计与核数程序
<ER'Ed
Accounting Arrangements 《会计安排》
hAj1{pA, accounting basis 会计基础
@t1V
o}c accounting by Official Receiver 破产管理署署长呈交的帐目
1.q_f<U Accounting Circular 《会计通告》
s6o>m*{ accounting class 会计类别
M/z}p accounting date 记帐日期；会计结算日期
8z5# ]u; accounting for money 款项核算
$0^P0RAH Accounting Officer 会计主任
{7Mj P+\ accounting period 会计报告期；会计期
!,Zp? g) accounting policy 会计政策；会计方针
V3mAvmx accounting practice 会计惯例
P IXL6 accounting principle 会计准则
{RB-lfrWs accounting record 会计记录
\Ey~3&x9f accounting report 会计报告
Dr;iQ kGP
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
MlW 8t[ Accounting Society of China 中国会计学会
_ IeU+tS accounting statement 会计报表
71 C42=AU accounting system 会计制度；会计系统
E| :!Q8"%w accounting transaction 会计事项；帐务交易
joul<t- accounting treatment 会计处理
gh6d&ucQ^ accounting year 会计年度
!AJ]j|@VBd accretion 增值；添加
Npn=cLC & accrual 应计项目；应累算数目
H.G!A6bd accrual basis 应计制；权责发生制
KLC{7"6e) accrual basis accounting 应计制会计；权责发生制会计
TzBzEiANn accrue 应累算；应计
2l5KJlfj>k accrued benefit 应累算利益
c<#<k}y accrued charges 应计费用
\M]-b w ` accrued cumulative preference share dividend 应累算的累积优先股股息
^Y{D^\} , accrued expenses 应累算费用
*V(Fn-6( accrued interest payable 应付利息；应计未付利息
(qwdQMj` accrued interest receivable 应收利息；应计未收利息
6b~28 accrued right 累算权益
<:8,niKtw accruing profit 应累算的利润
6D;^uM2N accumulated fiscal reserve 累积财政储备
oPKXZU(c accumulated profit 累积利润；滚存溢利
XN,,cU accumulated reserve 累积储备
&Np9kIMCB accumulation of surplus income 累积收益盈余
@/%{1 5s. acquired assets 既得资产
<5@PWrU?[[ acquisition 收购；购置；取得
nW?R"@Zm acquisition cost 购置成本
69#8Z+dw7 acquisition expenses 购置费用
HEA eo! acquisition of 100% interest 收购全部股权
>5T_g2pkv acquisition of control 取得控制权
9j*0 D(" acquisition of fixed assets 购置固定资产
N~ANjn/wL acquisition of shell “买壳”
+\ # Fd acquisition price 收购价
BKU'`5` act of God 天灾
~YCuO0t acting partner 执事合伙人
>6Lm9&} active market 买卖活跃的市场；交投畅旺的市场；旺市
Fl>]&x*~ active partner 积极参与的合伙人
1px\K8 active trading 交投活跃
FbAC TeB actual circulation 实际流通
#t!}K_ actual cost 实际成本
4 c'4*`I actual expenditure 实际开支；实际支出
(P6 vOo actual income 实际入息；实际收入；实际收益
6g>)6ux>aV actual market 现货市场
AY_Q""v actual price 现货价；实际价格
o/^;@5\ actual profit 实际利润
TJ6#P <M actual quotation 实盘；实际价位；实际报价
59Sw+iZj actual year basis 按实际年度计算
NHX>2-b actuals 实货
\Btk;ivg actuarial investigation 精算调查
[RU
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actuarial principle 精算原则
oQ+61!5> actuarial report 精算师报告
#f'DEo<b Actuarial Society of Hong Kong 香港精算学会
Y@ F actuarial valuation 精算师估值
pw'wWZE' actuary 精算师
YnV/M,U ad referendum agreement 暂定协议；有待覆核的协定
g dj^df+2F ad valorem duty 从价税；按值征税
+?`b=6e(` ad valorem duty system 从价税制
@kD8^,( oH ad valorem fee 从价费
8(X0
: ad valorem tariff 从价关税
_|isa]u\ z additional allowance 额外免税额
wz -)1! additional amount for unexpired risk 未过期风险的额外款额
TF+
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|kiJ}oy additional assessment 补加评税
'4;6u]d)2 additional commitment 额外承担
-pTI ? additional commitment vote 额外承担拨款
:XT?jdg additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
L&Qi@D0P additional dependent parent allowance 供养父母额外免税额
Uedvc5><t additional provision 额外拨款
nq`q[KV: additional stamp duty 附加印花税
bd c\ additional tax 补加税罚款；补加税款
i RmQ5ezk Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
CBD_a#K{ adjudged bankrupt 被裁定破产
kRIB<@{ adjudicated bankrupt 裁定破产人
F@YV]u>N adjudication fee 裁定费；评定印花税额手续费；评估契据费
|;;!8VO3J adjudication of bankruptcy 裁定破产；宣告破产
f1+qXMs adjudication of insolvency 裁定无力偿还债务
@Z\2* 1y6 adjusted actual 经调整的实数；调整后的实数
Qs+ k)e, adjusted current assets 经调整的流动资产；调整后的流动资产
>R,?hW T adjusted figure 经调整的数字；调整后的数额
jOtX
60; adjusted liabilities 经调整的负债；调整后的负债
DpL8'Dib adjusted loss 经调整的亏损；调整后的亏损
:_d3//| 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
w! q& adjusted profit 经调整的利润；调整后的利润
I6OSC&A` adjusted surplus 经调整的盈余额；调整后的盈余额
CdhSp$> adjusted value 经调整的价值；调整后的价值
JE%A|R<Jl adjustment 调整；修订；理算〔保险〕
?p8k{N(1 adjustment centre 调剂中心
r!/0 j) adjustment lag 调整过程的时间差距；调整时差
.?#uxd~> adjustment mechanism 调整机制
dU;upS_- adjustment of loss 亏损调整
-4L!k'u R adjustment process 调整过程；调整程序
RSWcaATZN adjustment range 调整幅度
fB# XhO administered exchange rate 受管制汇率
!jh %} JJ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
u39FN?<^ administration expenses 行政费用
"zV']A>4H administration fee 手续费；行政费
?9U:g( v administration in bankruptcy 破产管理
@Y' I,e administration order 遗产管理令
[wcA.g* F administrator 管理人；遗产管理人
oP$kRfXS!< administrator of the estate 遗产管理人
Z}cIA8 7U admission of debt 债项承认书
"xwM+ AC admission of proof 接纳债权证明
lg/sMF>z\f advance 放贷款项；垫付款项；预支款项；预付款项
@oH[S Wx advance account 暂支帐目；预付款帐户
{tzx A _ advance compensation 预付补偿金
_dmL}t- advance from shareholder 股东垫款
s j9 D advance pending reimbursement 预支以待日后付还
Da,&+fZI! advanced economy 先进经济体系
x% XT2 + advancement 预付；预付财产
;A ^K_ w' advances warrant 垫款令
|"}4*V_ * advancing 贷出
DNth4 z adverse balance 逆差
I5pp "*u adverse exchange 逆汇
t9*= advertisement addressed to shareholders 在报章刊登的致股东通告
Lk(S2$)* advice for collection 托收通知书
2bA#D%PHD advice of drawing 提款通知书；汇票通知书
zv%J=N$G advice of payment 付款通知
Z zL@ [g Advisory Committee [Securities and Futures Commission]
F2oJ]th.3 谘询委员会〔证券及期货事务监察委员会〕
<%,'$^'DS Advisory Committee on Diversification 经济多元化谘询委员会
X!0kK8v affidavit 誓章；遗产申报誓章
VJ1*|r, affidavit of no receipt 述明无收款的誓章
q`loOm=y affiliate 联号；联营公司；附属公司
:Ee ?K affiliated company 附属公司；联号；联营公司
], ?pe affirmation [estate duty] 非宗教式宣誓〔遗产税〕
d/B* affordability 负担能力
p5SX1PPQ African Development Bank [AfDB] 非洲开发银行
1KJZWZy after-acquired property 事后取得的财产
c/$*%J< after-hours dealing 市后交易
+s n2Lw!^ after-tax profit 税后盈利；税后利润；税后溢利
<:cpz* G4 agency agreement 代理协议
0(TvQ{ agency expenses 代理机构的开支
7s]Wq6 agency fee 代理费
]%XK)[:5_= Agency Law 《代理法》
'?}R4w|) agent 代理人；承销人
tP] q4i agent of company 公司代理人
|9]PtgQv7 agent's fee 代理人费；经纪费
?N#[<kd aggregate 总计；总数；总体数字
p+D=}O aggregate amount 总款额；总额
b{HhS6<K? aggregate assets and liabilities 总体资产与负债
Qu_EfmN| aggregate at constant price 按固定价格计算的总体数字
/oDpgOn aggregate demand 总需求
9qeZb%r& aggregate gross position 总持仓量
"8t\MKt( aggregate limit 总限额
J8h7e}n? aggregate of salaries tax 合计薪俸税
B "n`|;r5 aggregate performance 总体表现；总体业绩
rU*q@y
Px aggregate supply 总体供应
9UmBm #" aggregate surplus 总盈余
Y2vj}9jK aggregate total 整体总额
e-!?[Ujv*% aggregate value 总值；合计价值
"w^Nu6 aggregated basis 合计基准
&
>b+loF aggregated net chargeable income 合计应课税入息实额
Ri q|w+Q aggregation 合并计算；合计；总和
xK!DtRzsA aggregation of incomes of husband and wife 夫妇入息合并计算
C "9"{ aggregation of property 财产的总和
Mryn>b`c B agio 差价；贴水
fv5C!> t Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
T:n< db,Px Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
WJcVQM s 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
8}K"IW Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
qp1\ I$Y 《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》
4f
jC Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
:tlE`BIp 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@{bb'q['@ agreement for a settlement 授产协议
5h(jeT8" agreement for assignment 转让协议
u7(]; agreement for sale 售卖协议；买卖协议
=f4< ({9 agreement for sale and purchase 买卖协议
h+xA?[ c= agreement for the payment of interest 支付利息协议
4a 4N
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B<C&ay agreement of reinsurance 再保险协议
/. 2u.G Agricultural Bank of China 中国农业银行
e7's)C>/' air passenger departure tax 飞机乘客离境税
eRVY.E< Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|=,83,a airport tax 机场税
#jgqkMOd,j alcohol duty 酒精税
4[ (? L{ alienation 让与；让渡；转让
Lv3XYZgW~ alimony 生活费；赡养费
:B+Rg c qi All Ordinaries Index [AOI] 所有普通股指数
To^#
0 all risks 全险；综合险
R%W@~o\p] All Sales Record for Stock Market 《股票市场成交报告》
O T%V{hD Allied Capital Resources Limited 新联财务有限公司
yI:r7=KO all-items index [Consumer Price Index] 总指数〔消费物价指数〕
vh{9'vd3el allocation letter 拨款信件
%2zas(b9j allocation of fund 分配款项；预留款项
(qj,GmcS allocation of profit 利润分配；溢利分配
9[,s4sxH allocation warrant 拨款令
l-M xLcz allotment 分配；配股
bu&;-Ynb allotment notice 股份配售通知；配股通知
$ {@q?iol allotment of shares 股份分配
/Bm#`?(ia allowable 可获宽免；免税的
:F 9q> allowable business loss 可扣除的营业亏损
qdO [d|d allowable expenses 可扣税的支出
m1i4 , allowance 免税额；津贴；备抵；准备金
n/?eZx1 allowance for debts 债项的免税额
B MY>a allowance for depreciation by wear and tear 耗损折旧免税额
5<^'Cy allowance for funeral expenses 殡殓费的免税额
\{:%v#ZZ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
1ThwvF%Qo allowance for repairs and outgoings 修葺及支出方面的免税额
>kZ6f 4 allowance to debtor 给债务人的津贴
g?gqkoI alteration of capital 资本更改
+ q
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iT[o KD0) amalgamation 合并
jwq\s tjD ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
S$\.4*_H \ ambit of charges 征税范围；收费范围
;raz6DRO amended valuation 经修订的估值
`i9N )3
X American Commodities Exchange 美国商品交易所
7|K3WuLL American Express Bank Limited 美国运通银行
7}A5u,.,ht American Stock Exchange 美国证券交易所
Nr%(2[$ = amortization 摊销
0 K/G&c?;= amount due from banks 存放银行同业的款项
]L$4P y amount due from banks abroad 存放海外银行同业的款项
Hw y5G ; amount due from holding companies 控股公司欠款
JxnuGkE0[# amount due from local banks 存放本港银行同业的款项
l:q8Pg) amount due to banks 银行同业的存款
T
G_bje amount due to banks abroad 海外银行同业的存款
CJv> /#$/F amount due to holding companies 控股公司存款
k)|'JD m amount due to local banks 本港银行同业的存款
ZWFG?8lJ amount due to outport banks 外埠银行同业的存款
#n=A)#'my amount for note issue 发行纸币的款额
[f=.!\0\ amount of bond 担保契据的款额
MSK'2+1T@g amount of consideration 代价款额
yAAG2c4( amount of contribution 供款数额
kq>GMUl~@ amount of indebtedness 负债款额
](_{,P amount of principal of the loan 贷款本金额
Ny.*G@& amount of rates chargeable 应征差饷数额
@W#fui<<}Y amount of share capital 股本额
LSSW.Oz2L amount of sums assured 承保款额
%V31B\]Nz7 amount of variation 变动幅度
L
43`^;u amount of vote 拨款数额
Ut]2` 8- amount payable 应付款额
6zv;lx0<D& amount receivable 应收款额
amMj uyW Amsterdam Stock Exchange 阿姆斯特丹证券交易所
GKiq0*/M analysis 分析
{=s:P|ah ancillary risk 附属风险
"havi,m annual account 周年帐目；周年帐目报表；年度决算；年结
ob)Q,;8R annual accounting date 年结日期
D DQs42[ annual allowance 每年免税额；年积金；年度津贴；年津
sw [oQ!f annual balance 年度余额
9LH=3Qt annual disposable income 每年可动用收入
m"<4\;GK annual estimates 周年预算
1B6C<cL:sU annual fee 年费
8 ~.iuFp annual general meeting 周年大会
tCX9:2c annual growth rate 年增率；每年增长率
Q! Kn|mnN annual long-term supplement 长期个案每年补助金
kkT3 wP annual pensionable emolument 可供计算退休金的年薪
kJI3`gS+ annual report 年报
<b6s &"%= Annual Report on the Consumer Price Index 《消费物价指数年报》
7AI3|Ts]p annual return 周年报表；周年申报表；每年报税表格
J `YnT Annual Return Rules 《周年报表规则》
v#iFQV Bq annual review of consumer prices 每年消费物价回顾
Cy<T Vk8 annual roll-forward basis 逐年延展方式
L'13BRu` annual salary 年薪
&S<? 07Z annual statement 年度报表；年度决算表
x)j/ 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
SOhSg]g annuitant 年金受益人
c[&d @ annuity 年金
V _ Xy2<V annuity contract 年金合约
oDz*~{BHg annuity on human life 人寿年金
o>0O@NE antecedent debt 先前的债项
1$);V,DK! ante-dated cheque 倒填日期支票
c/b%T anticipated expenditure 预期开支
('T4Db anticipated net profit 预期纯利
EbG_43SV anticipated revenue 预期收入
m{vT_ ei anti-inflation measure 反通货膨胀措施
a_ Z.J 3 anti-inflationary stance 反通货膨胀立场
tv TWZ` apparent deficit 表面赤字
y*}AX%8`e~ apparent financial solvency 表面偿债能力
O |? Z~ apparent partner 表面合伙人
?E%U|(S)=L application for personal assessment 个人入息课税申请书
&aY/eD application of fund 资金应用
5woIGO3X application to release as liquidator and to destruct the books of accounts and documents
?hxK/%) 申请免除清盘人职务及毁灭帐簿与文件
T G4\%S$w appointed actuary 委任精算师
YfTd appointed auditor 委任核数师；委任审计师
~^^ !"- appointed trustee 委任的受托人
Rl y jOf{0 appointer 委任人
l?})_1v,R apportioned pro rata 按比例分摊
|.y>[+Qb* apportionment 分配；分摊
`oB' ( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
b;Hm\aK apportionment formula 分摊方程式
:/>7$)+ apportionment of estate duty 遗产税的分摊
>BJ2v=R A appraisal 估价；评估
3?.6K0L appreciable growth 可观增长
^Yf3"D?& appreciable impact 显着影响
w/qQ(] n8 appreciable increase 可观增长
uG2Xkj appreciation 增值；升值
yEE|e&#> appreciation against other currencies 相对其他货币升值
h m* Th appreciation of the exchange value of Hong Kong dollar 港元汇值上升
2~#ZO?jE6 appreciation tax 增值税
]&&I |K_ appropriation 拨款；拨用；拨付
8 o! appropriation account 拨款帐目
)WaX2uDA? Appropriation Bill 拨款法案
_u#/u2< appropriation-in-aid system 补助拨款办法
Qe7" Z approved assets 核准资产
<dq,y> approved basket stock 认可一篮子证券
$/4Wod*l approved budget 核准预算
h |s*i approved charitable donation 认可慈善捐款
R' vdk< approved charitable institution 认可慈善机构
3js)niT9u approved currency 核准货币；认可货币
E^oEG4 X@ approved estimates 核准预算
3Qqnw{* approved estimates of expenditure 核准开支预算
-X`~;=m>U approved overseas insurer 核准海外保险人
gcX5Q^`a= approved overseas trust company 核准海外信托公司
TvQWdX= approved pooled investment fund 核准汇集投资基金
p3V9ikyy approved provident fund scheme 认可公积金计划
A28ZSL approved provision 核准拨款
X4Pm)N ` approved redeemable share 核准可赎回股份
db{NK wpj' approved regional stock 认可地区性证券
+ #|'|} j approved retirement scheme 认可退休金计划
;6DR .2}?> approved subordinated loan 核准附属贷款
p6<E=5RRd1 arbitrage 套戥；套汇；套利
d [\>'> arbitrageur 套戥者；套汇者
1j oc<EI arbitrary amount 临时款项
|M[v493\ arrangement 措施；安排；协定
WpZy]( , arrears 欠款
6b- arrears of pay 欠付薪酬
^?H\*N4 arrears of revenue 逾期未收税款；逾期未收的帐项
9`ri
J4zl articles of association 组织章程；组织细则；组织章程细则
w k-Mu\ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
N2[, a U ascertainment of profit 确定利润
#gxRTx "Asia Clear" “亚洲结算系统”
)v*v Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Ln"+nKr Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
K?z*3^^X; Asian Development Fund [ADF] 亚洲发展基金
u+%)JhIp Asian dollar bond 亚洲美元债券
W)6U6 Asian dollar market 亚洲美元市场
OU0xZ=G Asian dollar rate 亚洲美元利率
,\|n=T, Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
]3gYuz| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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asked price 沽盘；喊价；索价；卖方报价
E &RoaY0 assessable income 应评税入息
[VfL v.8w assessable loss 应评税亏损
*T.={>HE8 assessable profit 应评税利润
RM?_15m assessable value 应评税值
rnzsfr-|(2 assessed profit 估定利润
,g Ar|x7_ assessed value 经评估价值
jK ? assessment 评税；评定；估价；评税单
[+ %p!T assessment number 评税编号；估价编号
a(Gk~vD;" assessment of additional tax 补加税评税
] =$-B assessment of performance 业绩评估；实绩评价
J,dG4. ht Assessor 评税主任
}M"-5K} asset price bubbles 资产价格泡沫
>i><s>=I` asset-backed securities 具资产保证的证券
"wc`fg"3 assets accretion 资产增值
[15hci+- assets and liabilities 资产与负债
&* V0( assets betterment statement 资产递增表；资产改进表
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assets lending 实物放款；有抵押贷款
kw*Cr/ '* assets of the company passing on the death 死者去世时转移的公司资产
'^P* F9 assets pledged as security for liabilities 用作负债抵押的资产
R7\{w(`K assets portfolio 资产投资组合
:ofE8] assets price 资产价格
kMwIuy assets quality 资产质素
y1@"H/nYJ assets realization 资产变现
~Mg8C9B?%3 assets refinancing arrangement 资产再集资安排
Ev GU j$ assets securitization 资产证券化
-9tXv+v? assets situated outside Hong Kong 在香港以外地方的资产
4YU 1Kr4 assets stripping 削减资产；拆卖资产
@O @|M ' assets value 资产值
d\1:1ucV assignee 承让人
j`LT`p"9S assignment 转让；转让书；转让契
9hz7drhR;\ assignment of interest 权益转让
oHP >v_ X assignment of letters patent and trade mark 专利证书及商标转让
?z4uze1 assignment of property 物业转让；物业转让书
-r 6(=A assignment right 转让权
0{{p.n8a~ assignor 转让人
&gKP6ANx2 associate 有联系的人；有关连人士；相联者；合伙人；联系人
D _,_.C~O Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
yK @X^jf associate member 附属会员
x~3>1Wr#M associated body corporate 相联法人团体
%8z+R m,Ot associated company 相联公司；联属公司
37ri b associated corporation 相联法团
8V53+]c$Y Association of Chartered Certified Accountants [ACCA] [United Kingdom]
skmDsZ zw
公认会计师公会〔英国〕
P /f ~ Association of Futures Exchange Brokers 香港期货经纪协会
h!JjN$ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
E| 8s2t association of underwriters 承保人组织
I'6 ed`| assumption of control 接管
~gzpX,{ n assurance 担保；保险；转易；转易书
hj#+8= assurance of interest 权益的转易
H)?" 8 s at 19XX price 按一九ＸＸ年价格计算
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at a discount 按赔价计算；按贴水价格计算；打折扣
+Qb2LR at a premium 按溢价计算；按升水价格计算
]UpHD.Of[t at call 通知付款；按通知
4 n.i<K8K[ at constant market price 按固定市价计算
.{Eg(1At at constant price 按固定价格计算
}E)8soQR at cost 按成本计算
x""Mxn]gD at current market price 按当时市价计算；按现时市价计算
ZQ-z2s9U at current price 按当时价格计算；按现时价格计算
HzO0K=Z=R0 at factor cost 按要素成本计算；按生产要素成本计算
)Or:wFSMq at money-of-the-day price 按付款当日价格计算
.J7-4 at or better 按指定或较佳价位〔买卖指令〕
W4] 0qp`\ at par 按面值计算；平价
`6l24_eKf at sight 见票即付
^5zS2nm at the close 按收市盘
TF ([yZO' at the opening 按开市盘
:67d>wb attestation 见证；见证条款
4*ty&s=5OJ at-the-money option 平价期权
5]2! B b6> attorney 受权人；受托代表人
Zj /H3,7 attornment 新拥有人承认书
y(p:)Iv attributable profit 可归属利润
|[n|=ORI' attributable share value 可归属股份价值
="[+6X Auckland Stock Exchange 奥克兰证券交易所
YM,D`c [pX auction 拍卖
!Z9ikn4A auctioneer 拍卖商
1<Ztk;$A audit 审计；核数
iM-hWhU Audit Commission 审计署
[wpt[zG Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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[ w 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
J4 R audit review 帐目审查
5SPl#* W Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
0ju wDd audited account 审计帐目；经审计的帐目
zDQ\PZ~ audited annual account 经审计的周年帐目
b^=8%~?%4 audited balance sheet 经审计的资产负债表
k Y |= a auditor 核数师；核数主任；审计师
>5z`SZf auditor's certificate 核数师证明书；审计师证明书
g275{2G9 auditor's report 核数师报告；审计师报告
,~6 8~_) Aussie bond 澳元债券
!AD, austerity budget 紧缩预算
x:D<Mu# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
`&&6-/ Australia All Ordinaries Index 澳洲所有普通股票指数
y O9pEO|W Australian Dollar [AUD] 澳元
m`4j|5 Australian Options Market 澳大利亚期权市场
& /FA> Australian Securities Commission 澳洲证券事务监察委员会
V 1+o3g{} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
EXM/>P G Australian Stock Exchange 澳大利亚证券交易所
eVbh$cIrZ Austrian Schilling [ATS] 奥地利先令
:-jP 8X authentication 认证；鉴证
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\3g; authority to purchase 委托购买证；委购书
3 T#3<gqM[ authorization 认可；核准；授权；授权书
C(Ba r# authorization by direction 指示授权
@5nkI$>3z authorization by instruction 指令授权
7$!Bq# authorization by warrant 令状授权
P) o[p( authorization of unit trust 单位信托的认可
~TmHnAz authorized agent 指定代理人
W9V= hQ2 authorized capital 法定资本
K|' ]Hje\ authorized clerk 出市员
zw;(:fgY# authorized dealer 认可交易商
M`g Kt (3 authorized financial institution 认可财务机构
,;- cz-, authorized fund 认可基金
Z~R/ p;@ authorized fund house 获授权的基金公司；认可基金公司
0i1?S6]d- authorized institution 认可机构
XzR WY\x authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ovRCF(Og, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
oFx gR9 authorized insurer 获授权保险人；获认可承保人
f \%X 7 . authorized investment 特准投资项目
=GS_ G;Dz authorized person 获授权人
74!JPOpQH authorized representative 获授权代表
uX 5B>32 authorized share capital 法定股本
uZ{xt6 f automated quotation system 自动报价系统
@RG3*3( Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
9~ .BH;ku 自动交易系统〔香港期货交易所有限公司〕
Ra,on&OP`* automatic adjustment mechanism 自动调整机制
O8}s*} ] automatic adjustment system 自动调整系统
U";Rp&\3; Automatic Clearing House 自动票据交换所
}lbx automatic exchange rates accumulation system 自动化汇率累集系统
o~z.7q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
'{_tDboY automatic teller machine [ATM] 自动柜员机
AT8,9 autopay 自动转帐
7JK 'vT available assets 可用资产
!c;p4 B) available fiscal reserve 现存财政储备
{>qrf: available profit 可用利润
p<.!::* %( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
OaVL NA^{ average 平均；平均数；海损
<@2?2l+`X average basic salary 平均基本薪金
53#5p;k
average consumer expenditure 平均消费开支；一般消费开支
L?5t <`#lw average cost 平均成本
^{,},
i average cost of land production 增辟土地平均成本
GTX&:5H\t average daily turnover 平均每日成交额
(IWd?,H,n average daily wage rate 平均每日工资率
e @MCumc~+ average expenditure pattern 平均开支模式
PzG: M7 average growth rate 平均增长率
@!tmUme1c average net fixed assets 固定资产平均净值
2/W0y!qh1 average of relatives 相对价格平均数
e&I.kC"j6 average price 平均价格
W;j)ux7jMY average propensity to consume 平均消费倾向；一般消费倾向
ntUVhIE0 average propensity to save 平均储蓄倾向；一般储蓄倾向
!Kn+*' # average rate 平均率
J-,X0v"
average revenue 平均收入；平均收益
J!qEj{ average stock 平均库存；平均存货
@o.i2iG average yearly rent 平均年租
.oOt(K + avoidance of double taxation 避免双重课税
}LVE^6 zyk avoidance of tax 避税
