A:
o>xxmyW| A share Ａ股；甲类股份
u~' m7 abatement of tax 减税；减扣免税额
8vz_~p9%j ABN AMRO Bank N.V. 荷兰银行
JIyBhFI above-the-line expenditure 线上项目支出；经常预算支出
#2_o[/&}x@ above-the-line receipt 线上项目收入；经常预算收入
S/@dkH I' ABSA Asia Limited 南非联合亚洲有限公司
q`/amI0 absolute change 绝对数值变更
iYO
wB'z absolute expenditure 实际开支
L eG7x 7n absolute guideline figure 绝对准则数字
S1}1"y/ absolute interest 绝对权益
.jU|gf:x absolute order of discharge 绝对破产解除令
+zFV~ ]b absolute profit margin 绝对利润幅度
r*X}3t* absolute value 实值；绝对值
"| . +L absolutely vested interest 绝对既得权益
rK(x4]I
l" absorbed cost 已吸收成本；已分摊成本
v$gMLu= absorption 吸收；分摊；合并
hRuo,FS#: absorption rate 吸收率；摊配率；分摊率
m [g< K ACB Finance Limited 亚洲商业财务有限公司
& rl]$Mtt acceptable form of reciprocity 合理的互惠条件
}S~ysQwT acceptable rate 适当利率；适当汇率
% + kT acceptance agreement 承兑协议
{V]Qwz)1 acceptance for honour 参加承兑
/%J&/2Wz acceptor 承兑人；接受人；受票人
G+#| )V acceptor for honour 参加承兑人
%=NM_5a}] accident insurance 意外保险
9A/Kn]s(jj Accident Insurance Association of Hong Kong 香港意外保险公会
ps!5HZ2: accident insurance scheme 意外保险计划
E< zT accident year basis 意外年度基准
b *'=W"%\ accommodation 通融；贷款
zCBtD_@ accommodation bill 通融票据；空头票据
H0D>A<Ue accommodation party 汇票代发人
APHtJ oS account balance 帐户余额；帐户结余
? B HWzo! account book 帐簿
j, |1y5f account collected in advance 预收款项
h30QCk account current book 往来帐簿
&J 6o$i account of after-acquired property 事后取得的财产报告
Ww'TCWk@ account of defaulter 拖欠帐目
s{"`=dKT account payable 应付帐款
j$|Yd= account payee only [A/C payee only] 只可转帐；存入收款人帐户
P x P?hk account receivable 应收帐款
N1s $3Ul account receivable report 应收帐款报表
X5L(_0?F1 account statement 结单；帐单；会计财务报表
~q8V<@? account title 帐户名称；会计科目
JL.yd H79 accountant's report 会计师报告
Ew?/@KAV\ Accountant's Report Rules 会计师报告规则
j^aQ>(t(9 accounting and auditing procedure 会计与审计程序；会计与核数程序
GqIvvnw@f Accounting Arrangements 《会计安排》
]d f9'\ accounting basis 会计基础
ld!6|~0U accounting by Official Receiver 破产管理署署长呈交的帐目
{0)WS}& Accounting Circular 《会计通告》
r .a9W? (E accounting class 会计类别
Top#u
accounting date 记帐日期；会计结算日期
YA;8uMqh; accounting for money 款项核算
XD+cs.{5 Accounting Officer 会计主任
* 0&i'0> accounting period 会计报告期；会计期
#>=/15: accounting policy 会计政策；会计方针
j quSR= accounting practice 会计惯例
w}bEufU+2 accounting principle 会计准则
@KW+?maW accounting record 会计记录
xPfnyAo?%z accounting report 会计报告
ltr;pc*) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
W kDn Accounting Society of China 中国会计学会
];b!*Z accounting statement 会计报表
k9_VhR |! accounting system 会计制度；会计系统
tZNad accounting transaction 会计事项；帐务交易
vY0V{u ?J accounting treatment 会计处理
~\)&{ ' accounting year 会计年度
?^yh5 accretion 增值；添加
uu@'02G8 accrual 应计项目；应累算数目
G8(i).Q accrual basis 应计制；权责发生制
M;p q2$ accrual basis accounting 应计制会计；权责发生制会计
UB&S 2 g accrue 应累算；应计
y9G 57D accrued benefit 应累算利益
Z' E O accrued charges 应计费用
e}Af"LI accrued cumulative preference share dividend 应累算的累积优先股股息
vZ nO accrued expenses 应累算费用
|{ /O)3 accrued interest payable 应付利息；应计未付利息
wh7a| accrued interest receivable 应收利息；应计未收利息
Y3MR:{} accrued right 累算权益
vn%U;} accruing profit 应累算的利润
TNFm7}= accumulated fiscal reserve 累积财政储备
U70@}5! accumulated profit 累积利润；滚存溢利
3 ?|; on accumulated reserve 累积储备
zIY r0k*% accumulation of surplus income 累积收益盈余
S~a:1
_Wl acquired assets 既得资产
{u_k\m[Y acquisition 收购；购置；取得
b1 ,T!xL acquisition cost 购置成本
kG;\i acquisition expenses 购置费用
G| G?h acquisition of 100% interest 收购全部股权
v/TlXxfil acquisition of control 取得控制权
ik:)-GV;s acquisition of fixed assets 购置固定资产
3~3(G[w acquisition of shell “买壳”
u.L8tR:( acquisition price 收购价
m/F(h-? act of God 天灾
Zz)oMw acting partner 执事合伙人
!K^kKP*l active market 买卖活跃的市场；交投畅旺的市场；旺市
NX{-D}1X= active partner 积极参与的合伙人
i;'X}KW active trading 交投活跃
ZhbY, wJ, actual circulation 实际流通
KGE-RK actual cost 实际成本
-TU{r_!Z( actual expenditure 实际开支；实际支出
mKFHT actual income 实际入息；实际收入；实际收益
7E75s)KH actual market 现货市场
!qGx (D{\ actual price 现货价；实际价格
I`$I0 actual profit 实际利润
4\'81"e i actual quotation 实盘；实际价位；实际报价
Z=t#*"J actual year basis 按实际年度计算
#&2N,M!Q actuals 实货
sv{0XVn+^ actuarial investigation 精算调查
] Y:
W[p actuarial principle 精算原则
I'%H:53^0 actuarial report 精算师报告
:-W CW);N Actuarial Society of Hong Kong 香港精算学会
rNzhP*Fw actuarial valuation 精算师估值
.6Lhy3x actuary 精算师
, a_{ Y+ ad referendum agreement 暂定协议；有待覆核的协定
~CdseSo 9 ad valorem duty 从价税；按值征税
&{4Mo,x ad valorem duty system 从价税制
{6y .%ysU ad valorem fee 从价费
Y./}zCT ad valorem tariff 从价关税
=|V]8 tN additional allowance 额外免税额
>Hzb0N!VJ additional amount for unexpired risk 未过期风险的额外款额
a~eLkWnh<k additional assessable profit 补加应评税利润
K8 4cE additional assessment 补加评税
)E~\H+FP6 additional commitment 额外承担
)%@WoBRj additional commitment vote 额外承担拨款
mhkAI@)> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
E4aCGg additional dependent parent allowance 供养父母额外免税额
l G Hu@(n< additional provision 额外拨款
*7fPp8k+Z; additional stamp duty 附加印花税
W!0 additional tax 补加税罚款；补加税款
{2*l :' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[tK:y[nk adjudged bankrupt 被裁定破产
QDT{Xg* I adjudicated bankrupt 裁定破产人
=? *" V-l adjudication fee 裁定费；评定印花税额手续费；评估契据费
c^)E:J/ adjudication of bankruptcy 裁定破产；宣告破产
qkG;YGio adjudication of insolvency 裁定无力偿还债务
/?-p^6U adjusted actual 经调整的实数；调整后的实数
~0r.3KTl"Y adjusted current assets 经调整的流动资产；调整后的流动资产
KY34 'Di adjusted figure 经调整的数字；调整后的数额
7{ 6. adjusted liabilities 经调整的负债；调整后的负债
Y {|~A adjusted loss 经调整的亏损；调整后的亏损
-j=& J8Za 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
$`dNl#G, adjusted profit 经调整的利润；调整后的利润
/(pD^D adjusted surplus 经调整的盈余额；调整后的盈余额
IoHkcP[H adjusted value 经调整的价值；调整后的价值
}%d-U;Tt2 adjustment 调整；修订；理算〔保险〕
tBI+uu aa2 adjustment centre 调剂中心
Rpd/9x.)& adjustment lag 调整过程的时间差距；调整时差
X*yp=qI adjustment mechanism 调整机制
<RVtLTd/ adjustment of loss 亏损调整
R$&&kmJ adjustment process 调整过程；调整程序
A*U'SCg(G adjustment range 调整幅度
$AhX@|?z administered exchange rate 受管制汇率
: It W| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ygY+2 administration expenses 行政费用
?BvI /H5d administration fee 手续费；行政费
E0A|+P
'? administration in bankruptcy 破产管理
lR2;g:& H administration order 遗产管理令
7b%Cl
administrator 管理人；遗产管理人
K2 K 6 administrator of the estate 遗产管理人
Y@S6m@.$ admission of debt 债项承认书
Vg~
kpgB admission of proof 接纳债权证明
}w^ T9OC advance 放贷款项；垫付款项；预支款项；预付款项
Z=[ a 8CU advance account 暂支帐目；预付款帐户
)j|y.[ advance compensation 预付补偿金
J9c3d~YW advance from shareholder 股东垫款
LtWU"42 advance pending reimbursement 预支以待日后付还
q>4i0p8^ advanced economy 先进经济体系
e+ w advancement 预付；预付财产
dq/?&X advances warrant 垫款令
]3u'Qv}o advancing 贷出
+ENW=N adverse balance 逆差
<n#V adverse exchange 逆汇
pyJOEL]1F advertisement addressed to shareholders 在报章刊登的致股东通告
"{"2h>o#D} advice for collection 托收通知书
{^MAd C_ advice of drawing 提款通知书；汇票通知书
i*w-Q= advice of payment 付款通知
5T3>fw2G Advisory Committee [Securities and Futures Commission]
t% B! \] 谘询委员会〔证券及期货事务监察委员会〕
>d
V@9 Advisory Committee on Diversification 经济多元化谘询委员会
Vzm+Ew
_ affidavit 誓章；遗产申报誓章
8"UG&wLT affidavit of no receipt 述明无收款的誓章
gO! h<1 ! affiliate 联号；联营公司；附属公司
"Am0.c/ affiliated company 附属公司；联号；联营公司
|aJ6363f. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/G+gk0FW affordability 负担能力
'c{]#E1} African Development Bank [AfDB] 非洲开发银行
U (7P X`1 after-acquired property 事后取得的财产
,O{ 5
after-hours dealing 市后交易
ts!aK x after-tax profit 税后盈利；税后利润；税后溢利
O t<%gj;^ agency agreement 代理协议
A"VXs1>_^ agency expenses 代理机构的开支
; 2-kQK9 agency fee 代理费
0-f - Agency Law 《代理法》
EZ RZ)h agent 代理人；承销人
1)Bi>X agent of company 公司代理人
^WPV agent's fee 代理人费；经纪费
3g:+ p
aggregate 总计；总数；总体数字
K# < Wt5 aggregate amount 总款额；总额
:"IH *7xp aggregate assets and liabilities 总体资产与负债
=Fl4tY#X aggregate at constant price 按固定价格计算的总体数字
wh+ibH} @! aggregate demand 总需求
P;p g+L.I aggregate gross position 总持仓量
bl-s0Ax- aggregate limit 总限额
j k}PucV aggregate of salaries tax 合计薪俸税
<qt%MM [Y aggregate performance 总体表现；总体业绩
$m
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Utp\}0GZY aggregate surplus 总盈余
j=>G fo aggregate total 整体总额
g``4U3T%X aggregate value 总值；合计价值
u Aa>6R aggregated basis 合计基准
7Apbi}") aggregated net chargeable income 合计应课税入息实额
PQ]N>'v- aggregation 合并计算；合计；总和
%'O(Y{$Y. aggregation of incomes of husband and wife 夫妇入息合并计算
x:lf=D lA aggregation of property 财产的总和
l= S_ #
agio 差价；贴水
FuBRb(I 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》
Kp;o?5H Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
^IkMRlJh% 《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》
h1)\.F4G Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Zotv] P2k 《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》
wuQkeWxJ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
=K8h)B_g 《香港政府和大韩民国政府关于相互促进和保护投资协定》
OAOmd
4 agreement for a settlement 授产协议
n\9*B##
agreement for assignment 转让协议
R~-q ! nC agreement for sale 售卖协议；买卖协议
=@l5He.]& agreement for sale and purchase 买卖协议
J<@ ]7)|U agreement for the payment of interest 支付利息协议
CFxs`C^ agreement for the repayment of money 还款协议
>i E
agreement of reinsurance 再保险协议
5L#M7E Agricultural Bank of China 中国农业银行
x#j_}L!V; air passenger departure tax 飞机乘客离境税
O v6=|]cW Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Big-)7?
airport tax 机场税
J?$uNlI alcohol duty 酒精税
42LV>X#i alienation 让与；让渡；转让
6d 8 alimony 生活费；赡养费
SUh P
e+ All Ordinaries Index [AOI] 所有普通股指数
,Z"sh* all risks 全险；综合险
/VkJ +%}+j All Sales Record for Stock Market 《股票市场成交报告》
s:P-F0q!& Allied Capital Resources Limited 新联财务有限公司
o *'3N/D~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
WU_Q
7%+QS allocation letter 拨款信件
8+F2
!IM allocation of fund 分配款项；预留款项
XW:(FzF allocation of profit 利润分配；溢利分配
5w3'yA<vE allocation warrant 拨款令
omP 7| allotment 分配；配股
8/v_ uEG allotment notice 股份配售通知；配股通知
VZR6 oia allotment of shares 股份分配
:+$_(* Z allowable 可获宽免；免税的
4R6 .GO allowable business loss 可扣除的营业亏损
']x]X , allowable expenses 可扣税的支出
E;0"1
P|S allowance 免税额；津贴；备抵；准备金
JJ Xf%o0yq allowance for debts 债项的免税额
<h[^&CY{ allowance for depreciation by wear and tear 耗损折旧免税额
,0xN#&?Ohh allowance for funeral expenses 殡殓费的免税额
u}_q'=<\ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
a 8TE allowance for repairs and outgoings 修葺及支出方面的免税额
eO#)QoHj^ allowance to debtor 给债务人的津贴
}e)ltp| alteration of capital 资本更改
q 9^r2OO alternate trustee 候补受托人
Ye\%o[X amalgamation 合并
0"Hf6xz ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
%# #
bg< ambit of charges 征税范围；收费范围
;d:7\ amended valuation 经修订的估值
%l,EA#89 s American Commodities Exchange 美国商品交易所
d"a`?+(Q American Express Bank Limited 美国运通银行
&#.&xc2sRZ American Stock Exchange 美国证券交易所
j^M@0 o amortization 摊销
;H.r6 amount due from banks 存放银行同业的款项
`SWK(=' amount due from banks abroad 存放海外银行同业的款项
^+&}:9Ml amount due from holding companies 控股公司欠款
S7R^%Wck/6 amount due from local banks 存放本港银行同业的款项
WObfHAp. amount due to banks 银行同业的存款
O. !?O( amount due to banks abroad 海外银行同业的存款
Zzs pE} amount due to holding companies 控股公司存款
z`CI gSR amount due to local banks 本港银行同业的存款
zi'?FM[f) amount due to outport banks 外埠银行同业的存款
xk9]jQ7 amount for note issue 发行纸币的款额
WD]dt!V% amount of bond 担保契据的款额
1L ow[i amount of consideration 代价款额
~QXNOtVsN amount of contribution 供款数额
l8Ox]%F amount of indebtedness 负债款额
iC">F.9# amount of principal of the loan 贷款本金额
6|9fcIh]B amount of rates chargeable 应征差饷数额
dc * #?G6^ amount of share capital 股本额
;(A'XA4
6N amount of sums assured 承保款额
4e4$AB " amount of variation 变动幅度
eZHi6v)i amount of vote 拨款数额
=Ur/v'm
amount payable 应付款额
> :Ec amount receivable 应收款额
- J:vYhq|g Amsterdam Stock Exchange 阿姆斯特丹证券交易所
&o(?
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analysis 分析
l6RJour ancillary risk 附属风险
:iJ= 9 annual account 周年帐目；周年帐目报表；年度决算；年结
TG($l2 annual accounting date 年结日期
DE tq]|80m annual allowance 每年免税额；年积金；年度津贴；年津
TQ FD annual balance 年度余额
mtp[] annual disposable income 每年可动用收入
f|EWu annual estimates 周年预算
. 2WZb_ B annual fee 年费
Wo%& ,>]<H annual general meeting 周年大会
5m/r,d^H annual growth rate 年增率；每年增长率
VrDv d annual long-term supplement 长期个案每年补助金
) Ez=#dIq annual pensionable emolument 可供计算退休金的年薪
zuOIos
annual report 年报
7~
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&c 'unKH annual return 周年报表；周年申报表；每年报税表格
-$*YN{D+ Annual Return Rules 《周年报表规则》
k0,~wn\#h annual review of consumer prices 每年消费物价回顾
[Gu]p& annual roll-forward basis 逐年延展方式
+ r ' annual salary 年薪
\J6T:jeS, annual statement 年度报表；年度决算表
)g-*fSa Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
<[*s%9)'9 annuitant 年金受益人
b`IC)xN$ annuity 年金
SYyH_0N annuity contract 年金合约
YVzK$ k'3U annuity on human life 人寿年金
f -#fi7 antecedent debt 先前的债项
v{I:Wxe ante-dated cheque 倒填日期支票
dW91nTQ: anticipated expenditure 预期开支
[KJm&\evp anticipated net profit 预期纯利
V 9+7A anticipated revenue 预期收入
NLj0\Pz|B anti-inflation measure 反通货膨胀措施
Z#0z #M` anti-inflationary stance 反通货膨胀立场
15870xS apparent deficit 表面赤字
^rI&BN@S apparent financial solvency 表面偿债能力
6oC( 09 apparent partner 表面合伙人
VF4F7' application for personal assessment 个人入息课税申请书
ks!
G \<I application of fund 资金应用
tTY (I1 application to release as liquidator and to destruct the books of accounts and documents
7oUYRqd 申请免除清盘人职务及毁灭帐簿与文件
4&?%" 2 appointed actuary 委任精算师
BPW:W } appointed auditor 委任核数师；委任审计师
g{&ux k); appointed trustee 委任的受托人
OUD<+i, appointer 委任人
,5nrov v apportioned pro rata 按比例分摊
\aG> (Mr apportionment 分配；分摊
1=s%.0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
he/FtkU apportionment formula 分摊方程式
Eh JYdO[e apportionment of estate duty 遗产税的分摊
YoXXelO&
appraisal 估价；评估
upWq=_ appreciable growth 可观增长
B} :[~R' appreciable impact 显着影响
\jC}>9 appreciable increase 可观增长
4Vt Y R appreciation 增值；升值
mI l_
[ appreciation against other currencies 相对其他货币升值
Y40{v(Pi appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=oSv=xY appreciation tax 增值税
%lvSO/F+ appropriation 拨款；拨用；拨付
[
%r :V" appropriation account 拨款帐目
b-wFnMXk+ Appropriation Bill 拨款法案
D:%v((Ccw appropriation-in-aid system 补助拨款办法
DS^PHk39 approved assets 核准资产
~$+9L2gz approved basket stock 认可一篮子证券
K2!K MhvQ approved budget 核准预算
z[vMO% approved charitable donation 认可慈善捐款
(CEJg|, approved charitable institution 认可慈善机构
-O{Af approved currency 核准货币；认可货币
=3sBWDB[ approved estimates 核准预算
o -R;EbL approved estimates of expenditure 核准开支预算
%c[by approved overseas insurer 核准海外保险人
BK,= (;d3 approved overseas trust company 核准海外信托公司
Y6V56pOS approved pooled investment fund 核准汇集投资基金
q[r|p"TGov approved provident fund scheme 认可公积金计划
^>[Z~G($ approved provision 核准拨款
R Xh/[t+ approved redeemable share 核准可赎回股份
@HR]b^2E approved regional stock 认可地区性证券
\4mw>8wA approved retirement scheme 认可退休金计划
sz_|py?0 approved subordinated loan 核准附属贷款
55fV\3F|R arbitrage 套戥；套汇；套利
C^.: { arbitrageur 套戥者；套汇者
8J G t|, arbitrary amount 临时款项
)Nk^;[ arrangement 措施；安排；协定
MOdodyG arrears 欠款
'AHI;Z~Gk arrears of pay 欠付薪酬
TR]~r2z arrears of revenue 逾期未收税款；逾期未收的帐项
'Exj|Y& articles of association 组织章程；组织细则；组织章程细则
u=A&n6Q[Vo Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
|nB2X;K5~ ascertainment of profit 确定利润
\DpXs[1 "Asia Clear" “亚洲结算系统”
Q 4C28-# Asia Commercial Bank Ltd. 亚洲商业银行有限公司
J
v'$6[? Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
z6$W@-Vd Asian Development Fund [ADF] 亚洲发展基金
[|e7oNT(Q Asian dollar bond 亚洲美元债券
{p+7QlgK Asian dollar market 亚洲美元市场
Ly lw('zZ Asian dollar rate 亚洲美元利率
C;M.dd Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
nxCwg> Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
r k{DrbRx asked price 沽盘；喊价；索价；卖方报价
2?# IwT' assessable income 应评税入息
nJlrBf_Kj assessable loss 应评税亏损
rE EWCt assessable profit 应评税利润
GAV| x ]R assessable value 应评税值
: >4{m) assessed profit 估定利润
j $a,93P5 assessed value 经评估价值
Ar N *9 assessment 评税；评定；估价；评税单
,i e84o assessment number 评税编号；估价编号
$Ic:
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u-=%gx"Di assessment of performance 业绩评估；实绩评价
>#<o7] Assessor 评税主任
fHdPav f,S asset price bubbles 资产价格泡沫
)EcE{!H6+ asset-backed securities 具资产保证的证券
j-ZKEA{:1 assets accretion 资产增值
I HgYgn assets and liabilities 资产与负债
5Jlz$]f assets betterment statement 资产递增表；资产改进表
tUH#% assets lending 实物放款；有抵押贷款
Y]Td+ Zi assets of the company passing on the death 死者去世时转移的公司资产
+2 !F6"hP assets pledged as security for liabilities 用作负债抵押的资产
~bhesWk8! assets portfolio 资产投资组合
XTyJ*`> assets price 资产价格
}hv>L L assets quality 资产质素
22)2o lU assets realization 资产变现
7FMO' 'x assets refinancing arrangement 资产再集资安排
aHvTb pJ assets securitization 资产证券化
7'k+ /rAO assets situated outside Hong Kong 在香港以外地方的资产
(%D*S_m' assets stripping 削减资产；拆卖资产
7g[T#B'/x, assets value 资产值
F_$eu-y assignee 承让人
MPhO #;v assignment 转让；转让书；转让契
dU yit- assignment of interest 权益转让
q ;1]M[& assignment of letters patent and trade mark 专利证书及商标转让
Tj$D:xKf) assignment of property 物业转让；物业转让书
:D`ghXj assignment right 转让权
3FR'N%+ assignor 转让人
<sE0426
{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
@.6l^"L Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
c%n[v3] associate member 附属会员
<H::{ associated body corporate 相联法人团体
!7]4sXL{ associated company 相联公司；联属公司
80U07tJ associated corporation 相联法团
LzEs_B=9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
>LRt,.hy6 公认会计师公会〔英国〕
u(S~V+<@Z Association of Futures Exchange Brokers 香港期货经纪协会
v `9IS+Z Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2&S*> ( association of underwriters 承保人组织
n(\5Z& assumption of control 接管
X!KjRP\\ assurance 担保；保险；转易；转易书
sluR @[l assurance of interest 权益的转易
-Zh`h8gX at 19XX price 按一九ＸＸ年价格计算
*"2TT}) at a discount 按赔价计算；按贴水价格计算；打折扣
l_Mi'}j at a premium 按溢价计算；按升水价格计算
' !>t( Sa at call 通知付款；按通知
21_>|EKp at constant market price 按固定市价计算
(sSMH6iCif at constant price 按固定价格计算
8wKF.+_A at cost 按成本计算
tG+ E'OP at current market price 按当时市价计算；按现时市价计算
)o-r g
at current price 按当时价格计算；按现时价格计算
HdQd =q( at factor cost 按要素成本计算；按生产要素成本计算
~_OtbNj# at money-of-the-day price 按付款当日价格计算
zZE
2%fqM at or better 按指定或较佳价位〔买卖指令〕
R/& Bze at par 按面值计算；平价
8p p^
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4RTuy+
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A8Tq2]"* S at the opening 按开市盘
Ju4={^# attestation 见证；见证条款
Lwm2:_\_b at-the-money option 平价期权
cPZD# ";f attorney 受权人；受托代表人
Rrm k\ 7/ attornment 新拥有人承认书
$)t ]av attributable profit 可归属利润
~OO&%\$k attributable share value 可归属股份价值
[R:\ Auckland Stock Exchange 奥克兰证券交易所
`],'fT|,S auction 拍卖
&>y[5#qOl auctioneer 拍卖商
r*'a-2A u audit 审计；核数
H}5zKv.T Audit Commission 审计署
k \rzvo=U Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Rl@k~;VV 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Vw 0cf; audit review 帐目审查
?UuJk Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
gx~79;6 audited account 审计帐目；经审计的帐目
/ZlPEs) audited annual account 经审计的周年帐目
hD TiXc audited balance sheet 经审计的资产负债表
:d\ne auditor 核数师；核数主任；审计师
g_ 'F( An auditor's certificate 核数师证明书；审计师证明书
yM}b auditor's report 核数师报告；审计师报告
1UG5Q- Aussie bond 澳元债券
~gU. z6us austerity budget 紧缩预算
n/*BK; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
"";[U Australia All Ordinaries Index 澳洲所有普通股票指数
S
ykblP37 Australian Dollar [AUD] 澳元
Ucnj7>+" Australian Options Market 澳大利亚期权市场
44;ZX$HL Australian Securities Commission 澳洲证券事务监察委员会
R1$O )A}k Australian Society of Certified Practising Accountants 澳洲执业会计师公会
EAiE@r>4 Australian Stock Exchange 澳大利亚证券交易所
hF`e>?bN Austrian Schilling [ATS] 奥地利先令
Bc1[^{`bq^ authentication 认证；鉴证
' *h y!f] authority to purchase 委托购买证；委购书
7)iB6RB K authorization 认可；核准；授权；授权书
kT|{5Kn&s authorization by direction 指示授权
Oa7x(wS authorization by instruction 指令授权
[X>\! mt authorization by warrant 令状授权
$@]tTz;b authorization of unit trust 单位信托的认可
_ m3}0q authorized agent 指定代理人
ch2Q k8 authorized capital 法定资本
llG^ +*Y8t authorized clerk 出市员
UG)J4ZX authorized dealer 认可交易商
|.kYomJ authorized financial institution 认可财务机构
g
)H>Uu5@ authorized fund 认可基金
Q.SLi I
authorized fund house 获授权的基金公司；认可基金公司
8j~:p! @
authorized institution 认可机构
] Tc!=SV authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
H"v3?g`S% authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
| 0!oSNJ authorized insurer 获授权保险人；获认可承保人
7)Zk:53] authorized investment 特准投资项目
/58]{MfrJ authorized person 获授权人
q:Lw!'Z h authorized representative 获授权代表
N^i<A2'6S; authorized share capital 法定股本
}~gBnq_DDU automated quotation system 自动报价系统
}9Y d[` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
l+# l\q%l 自动交易系统〔香港期货交易所有限公司〕
9G)Sjn`AQ automatic adjustment mechanism 自动调整机制
QiDf,$t|, automatic adjustment system 自动调整系统
WSA;p=_ Automatic Clearing House 自动票据交换所
~` J/618 automatic exchange rates accumulation system 自动化汇率累集系统
dOm`p W ^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Z.9 ?u; automatic teller machine [ATM] 自动柜员机
aDJ\% autopay 自动转帐
lgR;V]^YX available assets 可用资产
}` &an$Mu available fiscal reserve 现存财政储备
Yt^<^l77D available profit 可用利润
ym* ,X@Qg^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
(#zSVtZ average 平均；平均数；海损
Rx';P/F0C average basic salary 平均基本薪金
R 7'a/ average consumer expenditure 平均消费开支；一般消费开支
V p3 r average cost 平均成本
|Ld/{&Q r average cost of land production 增辟土地平均成本
vfb~S~|U6g average daily turnover 平均每日成交额
B(}u:[
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i1ph{;C average expenditure pattern 平均开支模式
& V. ps1 average growth rate 平均增长率
dQh h,} average net fixed assets 固定资产平均净值
DK2m(9/`3 average of relatives 相对价格平均数
^Y mq<*X average price 平均价格
uc6;%=%+ average propensity to consume 平均消费倾向；一般消费倾向
x9fNIuAQ average propensity to save 平均储蓄倾向；一般储蓄倾向
1.+w&Y5
average rate 平均率
vN=bd7^?= average revenue 平均收入；平均收益
rL+K Sb average stock 平均库存；平均存货
"BN-Jvb7q average yearly rent 平均年租
P( z# Wk avoidance of double taxation 避免双重课税
8;'fWV?
U avoidance of tax 避税
