A:
[{f{E A share Ａ股；甲类股份
p+#uPY1# abatement of tax 减税；减扣免税额
&*T57tE ABN AMRO Bank N.V. 荷兰银行
s
<Ag8U8 above-the-line expenditure 线上项目支出；经常预算支出
8&3+ =<U above-the-line receipt 线上项目收入；经常预算收入
CIYTs ,u# ABSA Asia Limited 南非联合亚洲有限公司
kplyZ absolute change 绝对数值变更
+8mfq\ Y1 absolute expenditure 实际开支
)u(`s `zd absolute guideline figure 绝对准则数字
HVh+ Z k absolute interest 绝对权益
mY
|$=n5X absolute order of discharge 绝对破产解除令
~,m6g&>R absolute profit margin 绝对利润幅度
q@r8V&-< absolute value 实值；绝对值
m:ITyQ+ absolutely vested interest 绝对既得权益
z*I= absorbed cost 已吸收成本；已分摊成本
r#d~($[93 absorption 吸收；分摊；合并
\6 2|w HX absorption rate 吸收率；摊配率；分摊率
OI::0KOv ACB Finance Limited 亚洲商业财务有限公司
"e@JMS acceptable form of reciprocity 合理的互惠条件
$NT{ssh acceptable rate 适当利率；适当汇率
NcB^qv acceptance agreement 承兑协议
){5 $8 acceptance for honour 参加承兑
Rb'," ` 7 acceptor 承兑人；接受人；受票人
k%VV(P]sT acceptor for honour 参加承兑人
0 \ &4? accident insurance 意外保险
vb\ UP&Ip Accident Insurance Association of Hong Kong 香港意外保险公会
Ub4j 3` accident insurance scheme 意外保险计划
j]M $>2; accident year basis 意外年度基准
eiJ $}\qJL accommodation 通融；贷款
7z5AI!s_ accommodation bill 通融票据；空头票据
@]gP"Pp accommodation party 汇票代发人
!C&}e8M|eX account balance 帐户余额；帐户结余
l2X '4_d account book 帐簿
]* ': account collected in advance 预收款项
EX|Wd|aK account current book 往来帐簿
U43PHcv_ account of after-acquired property 事后取得的财产报告
u2@:[:Ao account of defaulter 拖欠帐目
+p> tO\mo account payable 应付帐款
@0-<|,^] account payee only [A/C payee only] 只可转帐；存入收款人帐户
AW%^Xt account receivable 应收帐款
]M-j_("& account receivable report 应收帐款报表
z;2kKQZm account statement 结单；帐单；会计财务报表
F3;UH%L1 account title 帐户名称；会计科目
q : ?6 accountant's report 会计师报告
cOx F.( L Accountant's Report Rules 会计师报告规则
gR?=z}`@p accounting and auditing procedure 会计与审计程序；会计与核数程序
3 05() Accounting Arrangements 《会计安排》
jaFBz&P/# accounting basis 会计基础
NcwZ_*sqj accounting by Official Receiver 破产管理署署长呈交的帐目
W7_X=>l Accounting Circular 《会计通告》
#L` @[" accounting class 会计类别
j2k,)MHu!x accounting date 记帐日期；会计结算日期
QUH USDT accounting for money 款项核算
<t .yn\G-w Accounting Officer 会计主任
m!t B;:6 accounting period 会计报告期；会计期
Go= MG:` accounting policy 会计政策；会计方针
!J3g, p* accounting practice 会计惯例
sJw#^l accounting principle 会计准则
C M!bD\5 accounting record 会计记录
~%bz2Pd% accounting report 会计报告
E}b"
qOV Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3.xsCcmP Accounting Society of China 中国会计学会
qVx4 t"%L> accounting statement 会计报表
rMdOE&5G accounting system 会计制度；会计系统
gcQ>:m i accounting transaction 会计事项；帐务交易
mXAX%M U accounting treatment 会计处理
;Ze}i/ l accounting year 会计年度
VNp[J'a>VZ accretion 增值；添加
DrC4oxS 1 accrual 应计项目；应累算数目
"6FZX~]s! accrual basis 应计制；权责发生制
Kn?>XXAc accrual basis accounting 应计制会计；权责发生制会计
oDrfzm|[Y accrue 应累算；应计
S)>L 0^M 1 accrued benefit 应累算利益
;mjk`6p accrued charges 应计费用
[K 9l>O accrued cumulative preference share dividend 应累算的累积优先股股息
p>Qzz`@e accrued expenses 应累算费用
Z[[q W
f accrued interest payable 应付利息；应计未付利息
)4bBR@QM accrued interest receivable 应收利息；应计未收利息
s%1 O}X$c accrued right 累算权益
qm{(.b^ accruing profit 应累算的利润
^"(C Zvq accumulated fiscal reserve 累积财政储备
+>M^p2l*& accumulated profit 累积利润；滚存溢利
z )#I"$!d accumulated reserve 累积储备
Vof[yL ` accumulation of surplus income 累积收益盈余
[h
{zT)[ acquired assets 既得资产
V<*PaS.. acquisition 收购；购置；取得
|~Z.l acquisition cost 购置成本
[sy~i{Bm acquisition expenses 购置费用
0L S, (v4 acquisition of 100% interest 收购全部股权
3-`IMN n! acquisition of control 取得控制权
; {iX_% acquisition of fixed assets 购置固定资产
y
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h.l^f>, / acquisition price 收购价
[U5[;BNRD act of God 天灾
|k\4\a Lj acting partner 执事合伙人
_)"-zbh}{ active market 买卖活跃的市场；交投畅旺的市场；旺市
SDwTGQ/0 active partner 积极参与的合伙人
^KM' O8 active trading 交投活跃
wDVKp[' actual circulation 实际流通
&CpxD."8x actual cost 实际成本
G%jgr "]\z actual expenditure 实际开支；实际支出
Hbn%CdDk1 actual income 实际入息；实际收入；实际收益
nm`[\3R actual market 现货市场
~k^rI jR actual price 现货价；实际价格
(y *7
g f actual profit 实际利润
:k*'M U} actual quotation 实盘；实际价位；实际报价
Ub2t7M U actual year basis 按实际年度计算
&)zNu actuals 实货
3CL/9C> actuarial investigation 精算调查
C& BR yo actuarial principle 精算原则
2!Yq9,` actuarial report 精算师报告
a\ pOgIp Actuarial Society of Hong Kong 香港精算学会
'y [74?1 actuarial valuation 精算师估值
($pN OG H actuary 精算师
M Kf|(6;~ ad referendum agreement 暂定协议；有待覆核的协定
?x1sm"]p' ad valorem duty 从价税；按值征税
_~/F- ad valorem duty system 从价税制
SR!EQ< ad valorem fee 从价费
@a$_F3W ad valorem tariff 从价关税
LmWZ43Z"@ additional allowance 额外免税额
Kkcb' aDR additional amount for unexpired risk 未过期风险的额外款额
m!Cvd9X= additional assessable profit 补加应评税利润
}Go?j#
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d,8L-pT$FM additional commitment 额外承担
' ^E7T'v% additional commitment vote 额外承担拨款
VHyH't_&s additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
X'Q?Mh additional dependent parent allowance 供养父母额外免税额
e=Ko4Ao2y additional provision 额外拨款
<`rmQ`(}s additional stamp duty 附加印花税
zisf8x7^W additional tax 补加税罚款；补加税款
.ZQD`SRrI Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
"{(|}Cds adjudged bankrupt 被裁定破产
Q6)Wh6Cm adjudicated bankrupt 裁定破产人
N-Fs-uB adjudication fee 裁定费；评定印花税额手续费；评估契据费
d9e_slx adjudication of bankruptcy 裁定破产；宣告破产
K h&W\\K adjudication of insolvency 裁定无力偿还债务
7^)8DwAl adjusted actual 经调整的实数；调整后的实数
#{K}o} adjusted current assets 经调整的流动资产；调整后的流动资产
0)F.Y,L adjusted figure 经调整的数字；调整后的数额
'5V} Z3zJ/ adjusted liabilities 经调整的负债；调整后的负债
?1w{lz(P adjusted loss 经调整的亏损；调整后的亏损
\kWL:uU 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
iZY4+
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(+uM |a adjusted surplus 经调整的盈余额；调整后的盈余额
X
.,Lmh adjusted value 经调整的价值；调整后的价值
W>TG!R 5 adjustment 调整；修订；理算〔保险〕
0,~||H{ adjustment centre 调剂中心
~wYGT m=(n adjustment lag 调整过程的时间差距；调整时差
x3 DUz adjustment mechanism 调整机制
!z? & adjustment of loss 亏损调整
Voy1 adjustment process 调整过程；调整程序
xB-\yWDZe
adjustment range 调整幅度
Q \Wh]=} administered exchange rate 受管制汇率
mxD]`F Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2iM]t&^<+ administration expenses 行政费用
K|L&mL&8 administration fee 手续费；行政费
=r|e]4 administration in bankruptcy 破产管理
idsBw!DB administration order 遗产管理令
)|3BS` administrator 管理人；遗产管理人
J([Y 4Em5 administrator of the estate 遗产管理人
Y*VF1M,2_ admission of debt 债项承认书
:m.6a4vx admission of proof 接纳债权证明
)R6h
1 advance 放贷款项；垫付款项；预支款项；预付款项
=z >d GIT1 advance account 暂支帐目；预付款帐户
h 4p<n&)F advance compensation 预付补偿金
>AK9F.
_z advance from shareholder 股东垫款
)j,Y(V$P advance pending reimbursement 预支以待日后付还
w'[JfMu P advanced economy 先进经济体系
d*$L$1 S advancement 预付；预付财产
W ( 5XcP( advances warrant 垫款令
T<?
(KW advancing 贷出
C)UL{n adverse balance 逆差
OSoIH`t A adverse exchange 逆汇
LV2#w_^I advertisement addressed to shareholders 在报章刊登的致股东通告
>0F)^W? advice for collection 托收通知书
ncGt-l<9 advice of drawing 提款通知书；汇票通知书
#`]`gNB0Yg advice of payment 付款通知
Cv[_N%3[ Advisory Committee [Securities and Futures Commission]
J.;! l 谘询委员会〔证券及期货事务监察委员会〕
AQ%B&Q(V1 Advisory Committee on Diversification 经济多元化谘询委员会
+ Vv+<M affidavit 誓章；遗产申报誓章
l b s0i affidavit of no receipt 述明无收款的誓章
Xwp6] lx affiliate 联号；联营公司；附属公司
hGU
m7 affiliated company 附属公司；联号；联营公司
*kY J wO^ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
1;v,rs M affordability 负担能力
L|hELWru African Development Bank [AfDB] 非洲开发银行
'4K N after-acquired property 事后取得的财产
8 :t!m>( * after-hours dealing 市后交易
G&Fe2&5!w after-tax profit 税后盈利；税后利润；税后溢利
rU4;yy*b agency agreement 代理协议
N F "|*S agency expenses 代理机构的开支
&?[g8A agency fee 代理费
#| pn,/ Agency Law 《代理法》
^ >wlj agent 代理人；承销人
3</W}]$)p agent of company 公司代理人
M ^Z EAZi agent's fee 代理人费；经纪费
p40;@gUug aggregate 总计；总数；总体数字
*8 2+GY] aggregate amount 总款额；总额
>:Y"DX- aggregate assets and liabilities 总体资产与负债
zMke}2 aggregate at constant price 按固定价格计算的总体数字
FEH+ PKSc aggregate demand 总需求
_C@A>]GT aggregate gross position 总持仓量
Ql i#=0{` aggregate limit 总限额
&|-jU+r} B aggregate of salaries tax 合计薪俸税
?B+]Ex(\B, aggregate performance 总体表现；总体业绩
{x,d9 I aggregate supply 总体供应
)\KU:_l aggregate surplus 总盈余
~xLo0EV " aggregate total 整体总额
mzf~qV^T aggregate value 总值；合计价值
mE\)j*Nnv aggregated basis 合计基准
&=*sN` aggregated net chargeable income 合计应课税入息实额
R$h
B9BK aggregation 合并计算；合计；总和
+ ~K)
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)O],$\u aggregation of property 财产的总和
Etn uEU agio 差价；贴水
l{I.l 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》
/IQ$[WR cx Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
IM$ d~C 《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》
Wr3 z%1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
P b-4$n2c 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
=; "e Z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
W7W (jMH 《香港政府和大韩民国政府关于相互促进和保护投资协定》
D\^mh{q( agreement for a settlement 授产协议
>*MGF=.QG agreement for assignment 转让协议
/HH_Zi0?N| agreement for sale 售卖协议；买卖协议
cG"wj$'w agreement for sale and purchase 买卖协议
*(s0X[- agreement for the payment of interest 支付利息协议
00B,1Q HP agreement for the repayment of money 还款协议
$D='NzE/ agreement of reinsurance 再保险协议
*ESi~7;# Agricultural Bank of China 中国农业银行
]GT+UX air passenger departure tax 飞机乘客离境税
KV 8O k Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
w5 #;Lm airport tax 机场税
NR,R.N^[ alcohol duty 酒精税
wRdN(`;v alienation 让与；让渡；转让
EK.n
$ alimony 生活费；赡养费
EfB.K}b^ All Ordinaries Index [AOI] 所有普通股指数
\ 9fJ)*- all risks 全险；综合险
e Z]>;5 All Sales Record for Stock Market 《股票市场成交报告》
j[Jwa*GQP Allied Capital Resources Limited 新联财务有限公司
V%(T#_ E/6 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
An_3DrUFV_ allocation letter 拨款信件
KVevvy)W allocation of fund 分配款项；预留款项
xS4?M<|L63 allocation of profit 利润分配；溢利分配
63(XCO allocation warrant 拨款令
]z!Df\I allotment 分配；配股
Co,?<v=Ll allotment notice 股份配售通知；配股通知
-mP2}BNM allotment of shares 股份分配
P~#LbUP( allowable 可获宽免；免税的
b0sj0w / allowable business loss 可扣除的营业亏损
7g 5Pc_ allowable expenses 可扣税的支出
"/G] M& allowance 免税额；津贴；备抵；准备金
l)e6*sDZ, allowance for debts 债项的免税额
6?ky~ CV allowance for depreciation by wear and tear 耗损折旧免税额
Z;z,dw allowance for funeral expenses 殡殓费的免税额
m
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JXj H}C allowance for repairs and outgoings 修葺及支出方面的免税额
^RE[5h6^q allowance to debtor 给债务人的津贴
L&KL]n alteration of capital 资本更改
O=eU38n:5u alternate trustee 候补受托人
Kum" }ux amalgamation 合并
^ M1jv( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
* k,{[b ambit of charges 征税范围；收费范围
t7y vd7 amended valuation 经修订的估值
LSR0yCU
American Commodities Exchange 美国商品交易所
i= R%MH+ American Express Bank Limited 美国运通银行
K8 /jfm American Stock Exchange 美国证券交易所
!UR3`Xk amortization 摊销
Y(] W+k< amount due from banks 存放银行同业的款项
#)#J` s1R amount due from banks abroad 存放海外银行同业的款项
1LaJ
hrp? amount due from holding companies 控股公司欠款
T_q M@/ f amount due from local banks 存放本港银行同业的款项
]4/C19Fe! amount due to banks 银行同业的存款
SQ*%d .1 amount due to banks abroad 海外银行同业的存款
c'XSs amount due to holding companies 控股公司存款
xU2i&il^! amount due to local banks 本港银行同业的存款
.+mP#<mAg amount due to outport banks 外埠银行同业的存款
odDVdVx0 amount for note issue 发行纸币的款额
8>G5VhCm~o amount of bond 担保契据的款额
yf[1?{iVo amount of consideration 代价款额
beBv|kI4 amount of contribution 供款数额
^ ;K"Y'f$ amount of indebtedness 负债款额
D^ xg2 D amount of principal of the loan 贷款本金额
P1z:L amount of rates chargeable 应征差饷数额
}~Do0XUH amount of share capital 股本额
&lID6{7 9Z amount of sums assured 承保款额
g##<d(e! } amount of variation 变动幅度
H ?eG5 amount of vote 拨款数额
2c51kG77E amount payable 应付款额
DxD\o+:r amount receivable 应收款额
Ga+Cb2$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
sOVpDtZ]LR analysis 分析
@#*{*
S8 ancillary risk 附属风险
i1X!G|Awfv annual account 周年帐目；周年帐目报表；年度决算；年结
L8f_^
*, annual accounting date 年结日期
D-D8L a?0p annual allowance 每年免税额；年积金；年度津贴；年津
] yQqx* annual balance 年度余额
tS Y4' annual disposable income 每年可动用收入
\v x' +} annual estimates 周年预算
"!&
o|!2 annual fee 年费
5R)IL 2~ annual general meeting 周年大会
MskO Pg annual growth rate 年增率；每年增长率
P8#_E{f annual long-term supplement 长期个案每年补助金
\[|X^ 8j annual pensionable emolument 可供计算退休金的年薪
P)LQ=b}V#; annual report 年报
;pS+S0U
Annual Report on the Consumer Price Index 《消费物价指数年报》
?&!!(dWFH annual return 周年报表；周年申报表；每年报税表格
qJJ
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A
k~|r#@ annual review of consumer prices 每年消费物价回顾
t\]kVo) annual roll-forward basis 逐年延展方式
Q"Exmn 3p annual salary 年薪
mE=Tj%+ x annual statement 年度报表；年度决算表
Q-A_ 8 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
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m?2< annuitant 年金受益人
$m-C6xC/ annuity 年金
Z Fh[xg'0 annuity contract 年金合约
e\O625 annuity on human life 人寿年金
Qp iDBJCL antecedent debt 先前的债项
]k BC,m( ante-dated cheque 倒填日期支票
v9!] /]U^ anticipated expenditure 预期开支
+3 M1^: anticipated net profit 预期纯利
a^^OI|? anticipated revenue 预期收入
{u0sbb( anti-inflation measure 反通货膨胀措施
@\:@_}Z`_} anti-inflationary stance 反通货膨胀立场
PN= 5ICT apparent deficit 表面赤字
c, ]fw2 apparent financial solvency 表面偿债能力
s0CDp"uJY apparent partner 表面合伙人
Z%b1B<u$ application for personal assessment 个人入息课税申请书
]ncK M?'O application of fund 资金应用
U6o]7j&6 application to release as liquidator and to destruct the books of accounts and documents
1vA J(O{- 申请免除清盘人职务及毁灭帐簿与文件
+ rM]RFi appointed actuary 委任精算师
+6~zMKp appointed auditor 委任核数师；委任审计师
}A[5\V^D* appointed trustee 委任的受托人
K{9Vyt9,$ appointer 委任人
>L8 & 6aU apportioned pro rata 按比例分摊
N/b$S@ apportionment 分配；分摊
~eS/gF? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
k nzo 6 apportionment formula 分摊方程式
tkff\W[JU apportionment of estate duty 遗产税的分摊
&h .?~Ri appraisal 估价；评估
]zj&U#{ appreciable growth 可观增长
FW)~e*@8= appreciable impact 显着影响
KU Mk:5
c appreciable increase 可观增长
M$Rh]3vqR appreciation 增值；升值
L^PBcfg appreciation against other currencies 相对其他货币升值
a1ps'^Qhh appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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QjJ^3A appreciation tax 增值税
Jh 36NE8r appropriation 拨款；拨用；拨付
IL uQ f- appropriation account 拨款帐目
Lo Y*,Aa& Appropriation Bill 拨款法案
yn f!1!4 appropriation-in-aid system 补助拨款办法
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+HNy3 approved assets 核准资产
5 /T#>l< approved basket stock 认可一篮子证券
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YnS approved budget 核准预算
qP zxP @4
approved charitable donation 认可慈善捐款
jK%Lewq approved charitable institution 认可慈善机构
(dx~l MI approved currency 核准货币；认可货币
@k# xr approved estimates 核准预算
T1 1>&K) approved estimates of expenditure 核准开支预算
Q ~n%c7 approved overseas insurer 核准海外保险人
_KBa`lhE approved overseas trust company 核准海外信托公司
\/nSRAk approved pooled investment fund 核准汇集投资基金
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D approved provident fund scheme 认可公积金计划
] r%fAm j approved provision 核准拨款
3qDbfO[ approved redeemable share 核准可赎回股份
L s3r( Tf approved regional stock 认可地区性证券
&m]jYvRc approved retirement scheme 认可退休金计划
;?TM_%> approved subordinated loan 核准附属贷款
V&/Cb&~Uw arbitrage 套戥；套汇；套利
e~ 9g~k]s arbitrageur 套戥者；套汇者
FF7?|V !Q arbitrary amount 临时款项
eL V [U arrangement 措施；安排；协定
tO D}& arrears 欠款
fQ -IM/z arrears of pay 欠付薪酬
*+00 arrears of revenue 逾期未收税款；逾期未收的帐项
oMYZ^b^ articles of association 组织章程；组织细则；组织章程细则
+tG' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
\.GA" _y ascertainment of profit 确定利润
1=z\,~ b "Asia Clear" “亚洲结算系统”
E8 wkq ZN Asia Commercial Bank Ltd. 亚洲商业银行有限公司
L$"pk{' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
a] 6d hQ` Asian Development Fund [ADF] 亚洲发展基金
>svx
8CT Asian dollar bond 亚洲美元债券
1zCgPiAem Asian dollar market 亚洲美元市场
7 9k+R9m Asian dollar rate 亚洲美元利率
P?jI:'u!R. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
NF-@Q@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4af^SZ )l asked price 沽盘；喊价；索价；卖方报价
0HQTe>! assessable income 应评税入息
b &d4( dk assessable loss 应评税亏损
u@`y/,PX assessable profit 应评税利润
Df]*S assessable value 应评税值
o h9L2 " assessed profit 估定利润
.ezZ+@LI+# assessed value 经评估价值
_fHj8-
s/ assessment 评税；评定；估价；评税单
;E!] /oY< assessment number 评税编号；估价编号
YM. assessment of additional tax 补加税评税
o ,?h} @ assessment of performance 业绩评估；实绩评价
xK5~9StP Assessor 评税主任
7 xO~v23oe asset price bubbles 资产价格泡沫
RX^Xtc" asset-backed securities 具资产保证的证券
a1Q W0d assets accretion 资产增值
g@>93j=cZU assets and liabilities 资产与负债
myd:"u,}9 assets betterment statement 资产递增表；资产改进表
nyOmNvZf assets lending 实物放款；有抵押贷款
rd =+[:7L assets of the company passing on the death 死者去世时转移的公司资产
Gq%,'a m f assets pledged as security for liabilities 用作负债抵押的资产
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JM` assets portfolio 资产投资组合
: KGPQ@:O assets price 资产价格
Bo'v!bI7 assets quality 资产质素
X+N8r^& assets realization 资产变现
k @gQY _ assets refinancing arrangement 资产再集资安排
LW9F%?e!> assets securitization 资产证券化
&]A0=h2{P* assets situated outside Hong Kong 在香港以外地方的资产
MlW*Tugg assets stripping 削减资产；拆卖资产
g; 7u-nP assets value 资产值
>McEuoZ x9 assignee 承让人
5dbj{r)s6i assignment 转让；转让书；转让契
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>5+"q) assignment of interest 权益转让
K*p3#iB assignment of letters patent and trade mark 专利证书及商标转让
3BF3$_u)o assignment of property 物业转让；物业转让书
^ oClf( assignment right 转让权
_~}2@&*G" assignor 转让人
J: I@kM associate 有联系的人；有关连人士；相联者；合伙人；联系人
h}DKFrHW;- Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
S&D8Rao 5 associate member 附属会员
N&|,!Cu associated body corporate 相联法人团体
gr# |ZK.` associated company 相联公司；联属公司
{M\n associated corporation 相联法团
;0uiO . Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8kE3\#);\ 公认会计师公会〔英国〕
l?Ibq} [~ Association of Futures Exchange Brokers 香港期货经纪协会
7?);wh 7` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
T`]P5Bk8r association of underwriters 承保人组织
k[f_7lJ2 assumption of control 接管
oR3t vw. assurance 担保；保险；转易；转易书
CW.T`F assurance of interest 权益的转易
/bo`@ !-# at 19XX price 按一九ＸＸ年价格计算
mrr -jo at a discount 按赔价计算；按贴水价格计算；打折扣
mMO]l(a& at a premium 按溢价计算；按升水价格计算
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6O at call 通知付款；按通知
$e{}SQ;fW at constant market price 按固定市价计算
2lqy <o at constant price 按固定价格计算
),^pi? at cost 按成本计算
b&AeIU}&
at current market price 按当时市价计算；按现时市价计算
VssWtL at current price 按当时价格计算；按现时价格计算
K}'?#a(aX= at factor cost 按要素成本计算；按生产要素成本计算
+Y$EZL.A at money-of-the-day price 按付款当日价格计算
IA`Lp3Z at or better 按指定或较佳价位〔买卖指令〕
S Ds#w at par 按面值计算；平价
nU isC5HW at sight 见票即付
J=HN~B1 at the close 按收市盘
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2p4!@W at the opening 按开市盘
>&^jKfY attestation 见证；见证条款
@3S:W2k at-the-money option 平价期权
\eR ct_ attorney 受权人；受托代表人
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QUh`kt(E attributable profit 可归属利润
1jaK N* attributable share value 可归属股份价值
OGG9f?? Auckland Stock Exchange 奥克兰证券交易所
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\4w auction 拍卖
e{ *yV#Wl auctioneer 拍卖商
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audit 审计；核数
@Qp#Tg<' Audit Commission 审计署
Gi*_ & Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
`}rk1rl6 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〕
K6|R ;r5e{ audit review 帐目审查
8NTE`l=>/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Qd>\{$N audited account 审计帐目；经审计的帐目
/!`xqG# audited annual account 经审计的周年帐目
uf"(b"N0 audited balance sheet 经审计的资产负债表
s#(%u t auditor 核数师；核数主任；审计师
H5o=nWQ6e auditor's certificate 核数师证明书；审计师证明书
;kT~&.,y auditor's report 核数师报告；审计师报告
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6|R3 Aussie bond 澳元债券
wzBw5n f\ austerity budget 紧缩预算
jdx T662q Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
:H+8E 5 Australia All Ordinaries Index 澳洲所有普通股票指数
M Ih\z7gW Australian Dollar [AUD] 澳元
z<.?8bd Australian Options Market 澳大利亚期权市场
Jb-.x _Bf Australian Securities Commission 澳洲证券事务监察委员会
> 2X-98, Australian Society of Certified Practising Accountants 澳洲执业会计师公会
IaU%L6Q] Australian Stock Exchange 澳大利亚证券交易所
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#zN] Austrian Schilling [ATS] 奥地利先令
Eh$1p iJG authentication 认证；鉴证
BO%'/2eV authority to purchase 委托购买证；委购书
G& "O)$h authorization 认可；核准；授权；授权书
t+{vb S 0 authorization by direction 指示授权
'|<S`,'#hg authorization by instruction 指令授权
&:1q3 gDm authorization by warrant 令状授权
usC$NVdm authorization of unit trust 单位信托的认可
'}"&JO~vPj authorized agent 指定代理人
<y&&{*KW8m authorized capital 法定资本
Y s&)5j- authorized clerk 出市员
{w7/M]m- authorized dealer 认可交易商
ExeZj8U authorized financial institution 认可财务机构
II Amx[ b authorized fund 认可基金
L |6I authorized fund house 获授权的基金公司；认可基金公司
T;V!>W37 authorized institution 认可机构
DgY
!)cS authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
|"+Uf w^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
`3@?)xa authorized insurer 获授权保险人；获认可承保人
l[rK)PM authorized investment 特准投资项目
I0 !]J{ authorized person 获授权人
$g/h=w@ authorized representative 获授权代表
?nWzJ5w3 authorized share capital 法定股本
3xiDt?&H automated quotation system 自动报价系统
g(,^'; j Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
5H IQw9g6 自动交易系统〔香港期货交易所有限公司〕
F YK`.>L28 automatic adjustment mechanism 自动调整机制
W+5. lf=2> automatic adjustment system 自动调整系统
2U( qyC Automatic Clearing House 自动票据交换所
0N$FIw2 automatic exchange rates accumulation system 自动化汇率累集系统
%$i}[ U Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Ok fxX&n automatic teller machine [ATM] 自动柜员机
./L)BLC i autopay 自动转帐
\Pcn D$L available assets 可用资产
dC|6z/ available fiscal reserve 现存财政储备
o?6m/Klw6 available profit 可用利润
`*U$pg Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
TBRG
D l average 平均；平均数；海损
4u"Bll average basic salary 平均基本薪金
D2=zrU3Y64 average consumer expenditure 平均消费开支；一般消费开支
b}; o: average cost 平均成本
Rd|8=`) average cost of land production 增辟土地平均成本
OHrzN '] average daily turnover 平均每日成交额
'$?!>HN4 average daily wage rate 平均每日工资率
> >KCd average expenditure pattern 平均开支模式
Ps{vN
~} average growth rate 平均增长率
a6 1!j>Kx average net fixed assets 固定资产平均净值
e uVj,m average of relatives 相对价格平均数
-3guuT3x\ average price 平均价格
mCG&=Fx average propensity to consume 平均消费倾向；一般消费倾向
$L?KNXHAF! average propensity to save 平均储蓄倾向；一般储蓄倾向
E+#<WK- average rate 平均率
k %Vprc average revenue 平均收入；平均收益
S>S7\b' average stock 平均库存；平均存货
?_cOU@n average yearly rent 平均年租
lk[Y6yE avoidance of double taxation 避免双重课税
]vP}K avoidance of tax 避税
