A:
Df}3^J ~JX A share Ａ股；甲类股份
4=ZN4=(_[ abatement of tax 减税；减扣免税额
0:zDt~Ju ABN AMRO Bank N.V. 荷兰银行
SV i{B* above-the-line expenditure 线上项目支出；经常预算支出
3
Bn9Ce= above-the-line receipt 线上项目收入；经常预算收入
uE&2M>2 ABSA Asia Limited 南非联合亚洲有限公司
T%@qlEmf absolute change 绝对数值变更
|K'7BK_^J absolute expenditure 实际开支
7KZ>x*o absolute guideline figure 绝对准则数字
S,GM!YZg absolute interest 绝对权益
N3|aNQ=X0 absolute order of discharge 绝对破产解除令
X~rHNRIU absolute profit margin 绝对利润幅度
3bR 6Y[ absolute value 实值；绝对值
otJHcGv absolutely vested interest 绝对既得权益
gFw- P#t absorbed cost 已吸收成本；已分摊成本
m8z414o absorption 吸收；分摊；合并
xj. )iegQ absorption rate 吸收率；摊配率；分摊率
C''[[sw'K ACB Finance Limited 亚洲商业财务有限公司
Z]k+dJ[- acceptable form of reciprocity 合理的互惠条件
`YK% I8 acceptable rate 适当利率；适当汇率
& ` weW acceptance agreement 承兑协议
=f=,YcRn+ acceptance for honour 参加承兑
3NlG,e'T2 acceptor 承兑人；接受人；受票人
D|"^
:Gi acceptor for honour 参加承兑人
H 2UR accident insurance 意外保险
k^Uk= )9 Accident Insurance Association of Hong Kong 香港意外保险公会
~.<}/GP] _ accident insurance scheme 意外保险计划
p&cJo<]=LE accident year basis 意外年度基准
j?s+#t accommodation 通融；贷款
c3|/8 accommodation bill 通融票据；空头票据
cQ`+ A|q accommodation party 汇票代发人
xwZ 7I account balance 帐户余额；帐户结余
Vf` 9[*j account book 帐簿
5dEek7wnf account collected in advance 预收款项
<'92\ O account current book 往来帐簿
jrm
L>0NZ account of after-acquired property 事后取得的财产报告
\j~LxV account of defaulter 拖欠帐目
I #GsEhi account payable 应付帐款
xXNL UP account payee only [A/C payee only] 只可转帐；存入收款人帐户
<UBB&}R0 account receivable 应收帐款
1/ vcj~|)t account receivable report 应收帐款报表
]tO9< account statement 结单；帐单；会计财务报表
G F O(O account title 帐户名称；会计科目
#)28ESj accountant's report 会计师报告
: t6.J Accountant's Report Rules 会计师报告规则
/r mm@ accounting and auditing procedure 会计与审计程序；会计与核数程序
\I~9%QJ> Accounting Arrangements 《会计安排》
Xd@x(T~'X accounting basis 会计基础
?G$X
4KY6` accounting by Official Receiver 破产管理署署长呈交的帐目
N0']t Gh2 Accounting Circular 《会计通告》
6l?\ iE accounting class 会计类别
tC'@yX accounting date 记帐日期；会计结算日期
^|h})OHV accounting for money 款项核算
DX4"}w Accounting Officer 会计主任
#wL8=QTcNC accounting period 会计报告期；会计期
I, YP{H 4 accounting policy 会计政策；会计方针
Tz 2<# pLR accounting practice 会计惯例
JnBg;D|)@ accounting principle 会计准则
2F fwct: accounting record 会计记录
e!|T Tap accounting report 会计报告
6>; dJV Accounting Services Branch [Treasury] 会计事务部〔库务署〕
cT,5xp"a Accounting Society of China 中国会计学会
Odj4) accounting statement 会计报表
o _DZ accounting system 会计制度；会计系统
9l CZ i? accounting transaction 会计事项；帐务交易
1
Ll<^P accounting treatment 会计处理
{;Ispx0m accounting year 会计年度
SBqx_4} accretion 增值；添加
*<T,F yc| accrual 应计项目；应累算数目
\`,, r_tO accrual basis 应计制；权责发生制
'UL"yM accrual basis accounting 应计制会计；权责发生制会计
@qWes@ accrue 应累算；应计
S!wY6z accrued benefit 应累算利益
xDTDfhA accrued charges 应计费用
SPU_@ Pk accrued cumulative preference share dividend 应累算的累积优先股股息
VS_xC $X!S accrued expenses 应累算费用
w`F4.e accrued interest payable 应付利息；应计未付利息
hu''"/raM accrued interest receivable 应收利息；应计未收利息
7K}Sk accrued right 累算权益
lhLE) B2a2 accruing profit 应累算的利润
K/+w6d accumulated fiscal reserve 累积财政储备
y |E {] accumulated profit 累积利润；滚存溢利
fxL0"Ry accumulated reserve 累积储备
\IG"Te accumulation of surplus income 累积收益盈余
4'ymPPY acquired assets 既得资产
~}F$1;t0 acquisition 收购；购置；取得
JYU0&nZl4 acquisition cost 购置成本
kqie|_y acquisition expenses 购置费用
; \N${YIn acquisition of 100% interest 收购全部股权
y:N>t+'5 acquisition of control 取得控制权
^9PB+mz acquisition of fixed assets 购置固定资产
"lJ [H=\ acquisition of shell “买壳”
)./'`Mx? acquisition price 收购价
#{u> act of God 天灾
@x
z?^20N acting partner 执事合伙人
Z )f\^ active market 买卖活跃的市场；交投畅旺的市场；旺市
.ko}m{ active partner 积极参与的合伙人
^6[o$eY3 active trading 交投活跃
B)cVbjTn actual circulation 实际流通
N#? Ohz actual cost 实际成本
;wkoQ8FD9 actual expenditure 实际开支；实际支出
r]+N(&q actual income 实际入息；实际收入；实际收益
`&-)(# actual market 现货市场
yhi 6RDS actual price 现货价；实际价格
t/9,JG actual profit 实际利润
y
2v69nu~q actual quotation 实盘；实际价位；实际报价
~Q)137u]P actual year basis 按实际年度计算
d 9n{jv| actuals 实货
a;$'A[hq actuarial investigation 精算调查
eTp}*'$p actuarial principle 精算原则
dJ0qg_ U& actuarial report 精算师报告
M&5;Qeoiv Actuarial Society of Hong Kong 香港精算学会
y8.(fil NB actuarial valuation 精算师估值
~J:"sUR actuary 精算师
R^=)Ucj ad referendum agreement 暂定协议；有待覆核的协定
C3
m#v[+ ad valorem duty 从价税；按值征税
"|:I]ZB ad valorem duty system 从价税制
&J~%Nt ad valorem fee 从价费
W~&PGmRI ad valorem tariff 从价关税
M;i4ss,}! additional allowance 额外免税额
x>yeF,q1 additional amount for unexpired risk 未过期风险的额外款额
8 O5@FU
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'F6 65 additional assessment 补加评税
+ ^9;<>P additional commitment 额外承担
i+z;tF` additional commitment vote 额外承担拨款
wEImpsC` additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
u*NU MT2 additional dependent parent allowance 供养父母额外免税额
^Q\O8f[u additional provision 额外拨款
"?~u*5 additional stamp duty 附加印花税
!MiH^wP additional tax 补加税罚款；补加税款
V\V:uo(C Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
] EzX$T adjudged bankrupt 被裁定破产
?/,sKF74i adjudicated bankrupt 裁定破产人
dU~DlaEy( adjudication fee 裁定费；评定印花税额手续费；评估契据费
Fq<;- adjudication of bankruptcy 裁定破产；宣告破产
2-3| 0<` adjudication of insolvency 裁定无力偿还债务
6jIW)C adjusted actual 经调整的实数；调整后的实数
= yH#Iil adjusted current assets 经调整的流动资产；调整后的流动资产
*qLOr6 adjusted figure 经调整的数字；调整后的数额
){.J `X5r adjusted liabilities 经调整的负债；调整后的负债
IiV#V adjusted loss 经调整的亏损；调整后的亏损
(HUGgX"= 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
;-koMD!2F adjusted profit 经调整的利润；调整后的利润
;S FmbZ%~ adjusted surplus 经调整的盈余额；调整后的盈余额
G1d!a6> adjusted value 经调整的价值；调整后的价值
qOKC2WD adjustment 调整；修订；理算〔保险〕
]eJjffx adjustment centre 调剂中心
!:[kS1s>M adjustment lag 调整过程的时间差距；调整时差
til L7 adjustment mechanism 调整机制
79>8tOuo adjustment of loss 亏损调整
+r+H`cT@ adjustment process 调整过程；调整程序
b7:B[7yK.x adjustment range 调整幅度
ms%Ot:uA administered exchange rate 受管制汇率
F+`DfI]/m Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+C{ %pF administration expenses 行政费用
[a kyCb administration fee 手续费；行政费
z5CWgN administration in bankruptcy 破产管理
q?=eD^] administration order 遗产管理令
#<7ajmr administrator 管理人；遗产管理人
% ` c?cB administrator of the estate 遗产管理人
( / c&#W admission of debt 债项承认书
@' Er&[P admission of proof 接纳债权证明
C <.t'| advance 放贷款项；垫付款项；预支款项；预付款项
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advance account 暂支帐目；预付款帐户
qR~s& SC# advance compensation 预付补偿金
TT429 advance from shareholder 股东垫款
4^L+LY advance pending reimbursement 预支以待日后付还
(BgO< advanced economy 先进经济体系
%EuXL% B advancement 预付；预付财产
od- 0wJN-m advances warrant 垫款令
aQ ~ advancing 贷出
c{Ax{ -'R adverse balance 逆差
L7 jMpz& adverse exchange 逆汇
RoXU>a:nS advertisement addressed to shareholders 在报章刊登的致股东通告
; b2)WM: advice for collection 托收通知书
7^bO` advice of drawing 提款通知书；汇票通知书
%Nb hR( advice of payment 付款通知
0;-S){ Advisory Committee [Securities and Futures Commission]
UN&b]vg 谘询委员会〔证券及期货事务监察委员会〕
f.gkGwNk Advisory Committee on Diversification 经济多元化谘询委员会
7/;Xt& affidavit 誓章；遗产申报誓章
=W9;r Qm affidavit of no receipt 述明无收款的誓章
k!]Tg"]JAh affiliate 联号；联营公司；附属公司
wR;_x x affiliated company 附属公司；联号；联营公司
]FLuiC affirmation [estate duty] 非宗教式宣誓〔遗产税〕
W"mkNqH affordability 负担能力
<dTo-P African Development Bank [AfDB] 非洲开发银行
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{?s after-acquired property 事后取得的财产
> 9f -zv(n after-hours dealing 市后交易
c FjC after-tax profit 税后盈利；税后利润；税后溢利
8VLr*83~8 agency agreement 代理协议
7oPBe1P,K+ agency expenses 代理机构的开支
K5Fzmo a agency fee 代理费
'|e5 cW6z Agency Law 《代理法》
Dg_/Iu>OAE agent 代理人；承销人
Q:]F* p2 agent of company 公司代理人
1anV!&a<K( agent's fee 代理人费；经纪费
{Ex0mw)T aggregate 总计；总数；总体数字
n >X aggregate amount 总款额；总额
P
7 [p$Z aggregate assets and liabilities 总体资产与负债
g]C+uj^ aggregate at constant price 按固定价格计算的总体数字
GA6)O-^G aggregate demand 总需求
yZ aQ{]" aggregate gross position 总持仓量
%D z|p]49! aggregate limit 总限额
31 |Vb aggregate of salaries tax 合计薪俸税
?-O(EY1E aggregate performance 总体表现；总体业绩
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aggregate supply 总体供应
7 581G$@ym aggregate surplus 总盈余
RIUJ20PfYQ aggregate total 整体总额
:yvUHx aggregate value 总值；合计价值
5:f}bW* aggregated basis 合计基准
6^zuRY; aggregated net chargeable income 合计应课税入息实额
R|{6JsjG10 aggregation 合并计算；合计；总和
-aGv#!aIl aggregation of incomes of husband and wife 夫妇入息合并计算
FXFQ@q*}v aggregation of property 财产的总和
YTq>K/ agio 差价；贴水
uH]n/Kv1, 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》
o([+Pp Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$g#j, 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
8|7fd| 6~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
J6Mm=bO5 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
A 20_a;V Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
udg;jR-^ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^zqz$G# agreement for a settlement 授产协议
*D]/V U agreement for assignment 转让协议
[HIg\N$I8C agreement for sale 售卖协议；买卖协议
xYR L4 agreement for sale and purchase 买卖协议
1O9V Ej5 agreement for the payment of interest 支付利息协议
1S\q\kz->D agreement for the repayment of money 还款协议
yq[C?N &N agreement of reinsurance 再保险协议
O>w $ Agricultural Bank of China 中国农业银行
RXgi> Hz air passenger departure tax 飞机乘客离境税
a&ZH Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
fCZbIt)Eh airport tax 机场税
b#k$/A@ alcohol duty 酒精税
fYx$3a. alienation 让与；让渡；转让
" I`<s < alimony 生活费；赡养费
Aye!@RjM8 All Ordinaries Index [AOI] 所有普通股指数
Wuye: b! all risks 全险；综合险
)y.J2_lI8 All Sales Record for Stock Market 《股票市场成交报告》
if:2s S9r Allied Capital Resources Limited 新联财务有限公司
X"8Jk 4y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0?SdAF[:z allocation letter 拨款信件
Dw;L=4F
| allocation of fund 分配款项；预留款项
V '^s5 allocation of profit 利润分配；溢利分配
&hd +x5 allocation warrant 拨款令
&^qD<eZ!Eq allotment 分配；配股
r N$_(%m_N allotment notice 股份配售通知；配股通知
]O7I7K allotment of shares 股份分配
L4}C%c\p* allowable 可获宽免；免税的
5x4JDaG2 allowable business loss 可扣除的营业亏损
GR O[&;d` allowable expenses 可扣税的支出
A#2 Fd7& allowance 免税额；津贴；备抵；准备金
t1g)Y|@d allowance for debts 债项的免税额
"+&|$* allowance for depreciation by wear and tear 耗损折旧免税额
.\{GU9|nO allowance for funeral expenses 殡殓费的免税额
lXW.G allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|53Z g"! allowance for repairs and outgoings 修葺及支出方面的免税额
mWUQF"q8 allowance to debtor 给债务人的津贴
6BLw 4m=h alteration of capital 资本更改
6/.-V1*O alternate trustee 候补受托人
%{&yXi:mS amalgamation 合并
hUB _[#8# ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8WZM}3x$f{ ambit of charges 征税范围；收费范围
ga6M8eOI amended valuation 经修订的估值
ui YZk3 American Commodities Exchange 美国商品交易所
kVy%y"/ American Express Bank Limited 美国运通银行
#G $_\bt American Stock Exchange 美国证券交易所
jUI'F4.5x- amortization 摊销
:=T+sT~ amount due from banks 存放银行同业的款项
[$;6LFs } amount due from banks abroad 存放海外银行同业的款项
V
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amount due from holding companies 控股公司欠款
+VI2i~ amount due from local banks 存放本港银行同业的款项
6i(nyA
2! amount due to banks 银行同业的存款
yWsN G;> amount due to banks abroad 海外银行同业的存款
GO+cCNMa" amount due to holding companies 控股公司存款
&#w]
2~ | amount due to local banks 本港银行同业的存款
:
JD% =w_ amount due to outport banks 外埠银行同业的存款
*(PGL YK amount for note issue 发行纸币的款额
I|n<B"Q6^ amount of bond 担保契据的款额
%'%ej^s-R amount of consideration 代价款额
L#M9 ! amount of contribution 供款数额
u qXvN'Jr amount of indebtedness 负债款额
>ys>Q) amount of principal of the loan 贷款本金额
# ~}
26 amount of rates chargeable 应征差饷数额
506B = amount of share capital 股本额
Jj8z ~3XnJ amount of sums assured 承保款额
K;sH0* amount of variation 变动幅度
V ;
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xw&[ 9}Y amount payable 应付款额
%kxq" =3 amount receivable 应收款额
8&IsZPq%l Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]Vln5U
analysis 分析
VL?ub t< ancillary risk 附属风险
P| !G XkS annual account 周年帐目；周年帐目报表；年度决算；年结
p& > *bF, annual accounting date 年结日期
dpDVEEs84 annual allowance 每年免税额；年积金；年度津贴；年津
Q&opn vN annual balance 年度余额
+%OINMo.A annual disposable income 每年可动用收入
E5~HH($b annual estimates 周年预算
N /p9Ws annual fee 年费
j\B]>PP5 annual general meeting 周年大会
h q6B
pE annual growth rate 年增率；每年增长率
me_DONW annual long-term supplement 长期个案每年补助金
nL%; ^`*8 annual pensionable emolument 可供计算退休金的年薪
O#7ONQfBO annual report 年报
zH0%;
o} Annual Report on the Consumer Price Index 《消费物价指数年报》
&=Gz[1
L annual return 周年报表；周年申报表；每年报税表格
: ^F+m QN Annual Return Rules 《周年报表规则》
x1:+M]Da annual review of consumer prices 每年消费物价回顾
J*o :RnB annual roll-forward basis 逐年延展方式
ig 4wwd@| annual salary 年薪
I= G%r/3 annual statement 年度报表；年度决算表
K_{f6c < Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
peCmb)>Sa annuitant 年金受益人
9f+|m9~2 annuity 年金
>@KQ )p' ` annuity contract 年金合约
X 6kB
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bZHuE h2w antecedent debt 先前的债项
O$k;p<?M ante-dated cheque 倒填日期支票
|R8=yO%( anticipated expenditure 预期开支
&$?e D{ anticipated net profit 预期纯利
`zGK$,[% anticipated revenue 预期收入
xphw0Es anti-inflation measure 反通货膨胀措施
` wuA}v3! anti-inflationary stance 反通货膨胀立场
QWH1xId apparent deficit 表面赤字
o,[~7N apparent financial solvency 表面偿债能力
8Y *SZTzV apparent partner 表面合伙人
(Z"Q HfO' application for personal assessment 个人入息课税申请书
?Z0T9e< application of fund 资金应用
?BT\)@ h application to release as liquidator and to destruct the books of accounts and documents
bN$`&fC0 申请免除清盘人职务及毁灭帐簿与文件
hLPg=8nJ_ appointed actuary 委任精算师
8ar2N)59 appointed auditor 委任核数师；委任审计师
8J{I6nPF appointed trustee 委任的受托人
[_h HZMTH appointer 委任人
DeE -M " apportioned pro rata 按比例分摊
#t:]a<3Y2 apportionment 分配；分摊
F(>']D9$. Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
s\i=-` apportionment formula 分摊方程式
06"p ^# apportionment of estate duty 遗产税的分摊
xx0s`5 appraisal 估价；评估
ZZOBMF7 appreciable growth 可观增长
@P#uH5U appreciable impact 显着影响
|Ak>kQJ(1z appreciable increase 可观增长
yn<H^c appreciation 增值；升值
^prseO?A appreciation against other currencies 相对其他货币升值
hYMIe]kJ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Yr@_ X appreciation tax 增值税
K&0op 4& appropriation 拨款；拨用；拨付
pA%XqG*=Y appropriation account 拨款帐目
}c1Vu Appropriation Bill 拨款法案
&I: [ 'l! appropriation-in-aid system 补助拨款办法
kKVd4B[#* approved assets 核准资产
0h-holUf}~ approved basket stock 认可一篮子证券
^
AxU approved budget 核准预算
DrLNY"Zq approved charitable donation 认可慈善捐款
qb(#{Sw0 approved charitable institution 认可慈善机构
.NcoST9a approved currency 核准货币；认可货币
>C y approved estimates 核准预算
vzK* 1R5 approved estimates of expenditure 核准开支预算
qH!}oPeU' approved overseas insurer 核准海外保险人
' Bb]< L` approved overseas trust company 核准海外信托公司
ATCFdtNc approved pooled investment fund 核准汇集投资基金
3{RuR+yi approved provident fund scheme 认可公积金计划
0#4_ vg . approved provision 核准拨款
35 z]pn%L approved redeemable share 核准可赎回股份
hLFf approved regional stock 认可地区性证券
EW* !_| approved retirement scheme 认可退休金计划
7Ipt~K } approved subordinated loan 核准附属贷款
v ~. X arbitrage 套戥；套汇；套利
B!GpD@U arbitrageur 套戥者；套汇者
JL $6Fw; arbitrary amount 临时款项
<GPL8 D arrangement 措施；安排；协定
rB;` &)- arrears 欠款
|0FRK D ] arrears of pay 欠付薪酬
Z
l.}= arrears of revenue 逾期未收税款；逾期未收的帐项
SY|r'8Z% Q articles of association 组织章程；组织细则；组织章程细则
%<$CH],% Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
j*f%<`2`j ascertainment of profit 确定利润
-q' n p0H "Asia Clear" “亚洲结算系统”
IF~i* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
JbpKstc; Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
g0Qg]F5D~ Asian Development Fund [ADF] 亚洲发展基金
2Fi>nJ Asian dollar bond 亚洲美元债券
A] R7H1 Asian dollar market 亚洲美元市场
jC+>^=J( Asian dollar rate 亚洲美元利率
m)3?hF) Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
K:yS24\ % Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7 vUfA" asked price 沽盘；喊价；索价；卖方报价
75i
M_e\ assessable income 应评税入息
LqIMU4Ex assessable loss 应评税亏损
d,[.=Jqv[ assessable profit 应评税利润
b9ysxuUdS assessable value 应评税值
Sxf|gDC assessed profit 估定利润
9qD/q?Hh$ assessed value 经评估价值
QT{$2 7; assessment 评税；评定；估价；评税单
>SpXB:wx assessment number 评税编号；估价编号
o/buU{ )y assessment of additional tax 补加税评税
y?O{J!U assessment of performance 业绩评估；实绩评价
`%;n HQ" Assessor 评税主任
G}ElQD asset price bubbles 资产价格泡沫
C>7Mx{ !H asset-backed securities 具资产保证的证券
L(TO5Y] assets accretion 资产增值
jENarB ^As assets and liabilities 资产与负债
^ L'8: assets betterment statement 资产递增表；资产改进表
2!>phE assets lending 实物放款；有抵押贷款
piJ/ e assets of the company passing on the death 死者去世时转移的公司资产
udtsq"U_% assets pledged as security for liabilities 用作负债抵押的资产
3~6F`G assets portfolio 资产投资组合
(Tp+43v assets price 资产价格
GbUcNROr assets quality 资产质素
C&D]!Zv F assets realization 资产变现
@iB**zR/ assets refinancing arrangement 资产再集资安排
qyl~*r* assets securitization 资产证券化
8 (ny^]v| assets situated outside Hong Kong 在香港以外地方的资产
RI w6i?/I assets stripping 削减资产；拆卖资产
-aG( Yx assets value 资产值
r Mx st assignee 承让人
;hF > iw assignment 转让；转让书；转让契
yd "|HHx assignment of interest 权益转让
X0b :Oiw assignment of letters patent and trade mark 专利证书及商标转让
qTC`[l assignment of property 物业转让；物业转让书
*{ W5QEa assignment right 转让权
9F0B-aZ assignor 转让人
p`gg associate 有联系的人；有关连人士；相联者；合伙人；联系人
WzgzI/ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
.Y'kDuUu associate member 附属会员
.6!]RA5!= associated body corporate 相联法人团体
)%;#~\A associated company 相联公司；联属公司
qT qvEa^X` associated corporation 相联法团
#Vul#JHW Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)%X\5]w` 公认会计师公会〔英国〕
C'n 9n!hR Association of Futures Exchange Brokers 香港期货经纪协会
j])iyn~-Ke Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
RfN5 X}&A association of underwriters 承保人组织
\Zo o9Wy
assumption of control 接管
i=o>Bl@f assurance 担保；保险；转易；转易书
ct~lt'L\ assurance of interest 权益的转易
b% $S6. at 19XX price 按一九ＸＸ年价格计算
+6gS] at a discount 按赔价计算；按贴水价格计算；打折扣
\` >Y at a premium 按溢价计算；按升水价格计算
2#/ KS^ at call 通知付款；按通知
0)ST_2Ci at constant market price 按固定市价计算
BD4.sd+H, at constant price 按固定价格计算
7 UQD02 at cost 按成本计算
IZAbW at current market price 按当时市价计算；按现时市价计算
bL0+v@(r at current price 按当时价格计算；按现时价格计算
y9 s5{\H at factor cost 按要素成本计算；按生产要素成本计算
! \awT at money-of-the-day price 按付款当日价格计算
!+>yCy$~_ at or better 按指定或较佳价位〔买卖指令〕
}O1F.5I1 at par 按面值计算；平价
OPKX&)SE- at sight 见票即付
}ZYK 3F at the close 按收市盘
<wE2ly&x at the opening 按开市盘
U#F(#3/ attestation 见证；见证条款
<5$= Ta at-the-money option 平价期权
H>DJ-lG( attorney 受权人；受托代表人
w-\fCp ) attornment 新拥有人承认书
]KuK\(\ attributable profit 可归属利润
yaX,s 4p attributable share value 可归属股份价值
c,D'Hl6(% Auckland Stock Exchange 奥克兰证券交易所
H}U& =w' auction 拍卖
;m`I}h< auctioneer 拍卖商
*JpEBtTv=5 audit 审计；核数
t?0=;.D Audit Commission 审计署
W _DO8n X Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
b-O4IDIT 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〕
OOk53~2id audit review 帐目审查
E'r*
g{, Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
U{ O\ audited account 审计帐目；经审计的帐目
L7jz^g^ audited annual account 经审计的周年帐目
{M%"z,GL7J audited balance sheet 经审计的资产负债表
R K'( {1 auditor 核数师；核数主任；审计师
2l!"OiB. P auditor's certificate 核数师证明书；审计师证明书
v5 9> auditor's report 核数师报告；审计师报告
F~DG:x~ Aussie bond 澳元债券
- d[x 09 austerity budget 紧缩预算
@+{S-iD" Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3p^WTQ>( Australia All Ordinaries Index 澳洲所有普通股票指数
)Z; Y,g Australian Dollar [AUD] 澳元
gai?LXM
l} Australian Options Market 澳大利亚期权市场
7H[+iS0 Australian Securities Commission 澳洲证券事务监察委员会
* 508PY Australian Society of Certified Practising Accountants 澳洲执业会计师公会
=Q|}7g 8o Australian Stock Exchange 澳大利亚证券交易所
9
/zz@ Austrian Schilling [ATS] 奥地利先令
NF a
; authentication 认证；鉴证
*U8#'Uan authority to purchase 委托购买证；委购书
+f7?L]wzic authorization 认可；核准；授权；授权书
cX=` Tl authorization by direction 指示授权
C>03P.s4c authorization by instruction 指令授权
Vm.u3KE authorization by warrant 令状授权
]{"(l( authorization of unit trust 单位信托的认可
8n 73MF
authorized agent 指定代理人
#m M&CscE authorized capital 法定资本
oV hw2pKpM authorized clerk 出市员
We4 FR4` authorized dealer 认可交易商
Xoik%T- authorized financial institution 认可财务机构
b%_QL3 m6 authorized fund 认可基金
Q3/q%#q> authorized fund house 获授权的基金公司；认可基金公司
9M!_D?+ P? authorized institution 认可机构
57j:Lw~
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
O.4"h4{' authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
lGM3?AN authorized insurer 获授权保险人；获认可承保人
BT#>b@Xub authorized investment 特准投资项目
b1& {%.3[ authorized person 获授权人
KYl^{F authorized representative 获授权代表
P"]+6sm&es authorized share capital 法定股本
EjF}yuq[ automated quotation system 自动报价系统
CVUJ(D&Q Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
1uH\Bn]p? 自动交易系统〔香港期货交易所有限公司〕
I|ULf automatic adjustment mechanism 自动调整机制
G|MDo|q] automatic adjustment system 自动调整系统
u+R?N%
EKP Automatic Clearing House 自动票据交换所
'qP^MdoE%~ automatic exchange rates accumulation system 自动化汇率累集系统
HOD2/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
tFSdi. |G= automatic teller machine [ATM] 自动柜员机
d,[K cX autopay 自动转帐
wYxizNv, available assets 可用资产
ef. lM]cO available fiscal reserve 现存财政储备
)N6R # available profit 可用利润
p/5!a~1'xN Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
q-o> yjT~ average 平均；平均数；海损
lt$7 97 average basic salary 平均基本薪金
c,-x}i0c average consumer expenditure 平均消费开支；一般消费开支
'LOqGpmVc average cost 平均成本
j K=*~I average cost of land production 增辟土地平均成本
(G"qIw
average daily turnover 平均每日成交额
* c%@f<R~ average daily wage rate 平均每日工资率
_F*w
,b$8 average expenditure pattern 平均开支模式
2l SM`cw average growth rate 平均增长率
FEZ6X average net fixed assets 固定资产平均净值
KGWENX_U average of relatives 相对价格平均数
q %'ovX(dm average price 平均价格
395o[YZx* average propensity to consume 平均消费倾向；一般消费倾向
$ i&$ZdX average propensity to save 平均储蓄倾向；一般储蓄倾向
C&st7.
(k average rate 平均率
-# o+x Jj average revenue 平均收入；平均收益
m Zh VpIUO average stock 平均库存；平均存货
xWw Prd average yearly rent 平均年租
v-gT
3kJ avoidance of double taxation 避免双重课税
r zmk-V avoidance of tax 避税
