A:
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=.E A share Ａ股；甲类股份
uME_/S uO abatement of tax 减税；减扣免税额
Z07n>|W F- ABN AMRO Bank N.V. 荷兰银行
LvL2[xh%& above-the-line expenditure 线上项目支出；经常预算支出
7<X!Xok above-the-line receipt 线上项目收入；经常预算收入
lKS 2OOYC` ABSA Asia Limited 南非联合亚洲有限公司
nM99AW absolute change 绝对数值变更
Zk31|dL absolute expenditure 实际开支
1I 8<6pi- absolute guideline figure 绝对准则数字
WkPT6d absolute interest 绝对权益
._&SS,I5VZ absolute order of discharge 绝对破产解除令
++=jh6 absolute profit margin 绝对利润幅度
Rq|] KAN absolute value 实值；绝对值
y%<CkgZS absolutely vested interest 绝对既得权益
NA#,q 8 absorbed cost 已吸收成本；已分摊成本
ZRFHs> 0 absorption 吸收；分摊；合并
1_M} Dc+J absorption rate 吸收率；摊配率；分摊率
[4;G^{
bX ACB Finance Limited 亚洲商业财务有限公司
6DC+8I< acceptable form of reciprocity 合理的互惠条件
=pnQ?2Og acceptable rate 适当利率；适当汇率
pK0@H "$8 acceptance agreement 承兑协议
LFvZ 7M\\ acceptance for honour 参加承兑
9 )4_@rf % acceptor 承兑人；接受人；受票人
jQ-2SA O acceptor for honour 参加承兑人
+Y>oNX1KN accident insurance 意外保险
]y"=/Nu-Ja Accident Insurance Association of Hong Kong 香港意外保险公会
.P ??N accident insurance scheme 意外保险计划
8,&Y\b`.. accident year basis 意外年度基准
C8}
;, accommodation 通融；贷款
| vxmgX) accommodation bill 通融票据；空头票据
bfK4ps}m* accommodation party 汇票代发人
2M+ *VO account balance 帐户余额；帐户结余
va0}?fy.O% account book 帐簿
VWqZ`X account collected in advance 预收款项
wv Mp~ account current book 往来帐簿
+HG*T[%/ account of after-acquired property 事后取得的财产报告
P4 #j;k4P account of defaulter 拖欠帐目
KD- -w(4 account payable 应付帐款
`A8Er fA account payee only [A/C payee only] 只可转帐；存入收款人帐户
sR)jZpmC( account receivable 应收帐款
iMQ0Sq-%1 account receivable report 应收帐款报表
(N`GvB7; account statement 结单；帐单；会计财务报表
4Ujy_E?^ account title 帐户名称；会计科目
ej \S c7. accountant's report 会计师报告
Epm8S}6K Accountant's Report Rules 会计师报告规则
#IU^(W accounting and auditing procedure 会计与审计程序；会计与核数程序
6S0Gjekr Accounting Arrangements 《会计安排》
y8}
/e@& accounting basis 会计基础
J_9[ x mM accounting by Official Receiver 破产管理署署长呈交的帐目
Xc L%0 %` Accounting Circular 《会计通告》
mo&9=TaG accounting class 会计类别
`^h: } V accounting date 记帐日期；会计结算日期
q*cEosi'F? accounting for money 款项核算
r^ABu_u(`I Accounting Officer 会计主任
0: B%,n UM accounting period 会计报告期；会计期
Sar1NkD# accounting policy 会计政策；会计方针
sFsf~ | accounting practice 会计惯例
Xx \,<8Xn accounting principle 会计准则
e -b> accounting record 会计记录
GH`y-Ul'K accounting report 会计报告
4^:$|\?] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(ki= s+W- Accounting Society of China 中国会计学会
0!tuUn accounting statement 会计报表
rU 1Ri accounting system 会计制度；会计系统
/NxuNi;5 accounting transaction 会计事项；帐务交易
"|V}[ 2 accounting treatment 会计处理
8O[l[5u& accounting year 会计年度
be?Bf^O> accretion 增值；添加
5gb:,+ accrual 应计项目；应累算数目
uJ0Wb$% accrual basis 应计制；权责发生制
}^^c/w_ accrual basis accounting 应计制会计；权责发生制会计
f lOXV
accrue 应累算；应计
R]0`- _T accrued benefit 应累算利益
F 6C7k9 accrued charges 应计费用
XC O8A\ accrued cumulative preference share dividend 应累算的累积优先股股息
vb}c)w
dp? accrued expenses 应累算费用
dEW= V"W accrued interest payable 应付利息；应计未付利息
mmy/YP ) accrued interest receivable 应收利息；应计未收利息
v 7%}ey[ accrued right 累算权益
J|<C;[du> accruing profit 应累算的利润
Np/vPaAk accumulated fiscal reserve 累积财政储备
U=5~]0g accumulated profit 累积利润；滚存溢利
M4% 3a j accumulated reserve 累积储备
(^E5y,H<g accumulation of surplus income 累积收益盈余
G#A6<e/ acquired assets 既得资产
3{wui fS acquisition 收购；购置；取得
6{yn;D4 acquisition cost 购置成本
_'*(-K5& acquisition expenses 购置费用
r`< x@, acquisition of 100% interest 收购全部股权
8q;
aCtei acquisition of control 取得控制权
%P:|B:\< acquisition of fixed assets 购置固定资产
[ 6Sk>j acquisition of shell “买壳”
vG\
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s _e*jM1 act of God 天灾
m c{W\H acting partner 执事合伙人
*vq75k$7 active market 买卖活跃的市场；交投畅旺的市场；旺市
7zIf sb active partner 积极参与的合伙人
eBY/Y6 R active trading 交投活跃
y9w,Su2 actual circulation 实际流通
q+cD actual cost 实际成本
X8A.ag0Uu actual expenditure 实际开支；实际支出
c c/nzB actual income 实际入息；实际收入；实际收益
[7 0 5[ actual market 现货市场
1/K1e$ r actual price 现货价；实际价格
2<:dA >1 actual profit 实际利润
!YZKa- actual quotation 实盘；实际价位；实际报价
Z'Pe%}3 actual year basis 按实际年度计算
MH 0wpHz actuals 实货
qVH.I6) actuarial investigation 精算调查
(]PH2<3t actuarial principle 精算原则
;'
H\s actuarial report 精算师报告
O\)Kg2 Actuarial Society of Hong Kong 香港精算学会
H({m1v ~R actuarial valuation 精算师估值
<FI*A+I4\ actuary 精算师
IreY8.FND ad referendum agreement 暂定协议；有待覆核的协定
g yhy0 ad valorem duty 从价税；按值征税
dczSW ]% ad valorem duty system 从价税制
]Tg@wMgI ad valorem fee 从价费
2 )3oX ad valorem tariff 从价关税
%5 nEyZOq additional allowance 额外免税额
%~,Fe7#p additional amount for unexpired risk 未过期风险的额外款额
R.vOYzo additional assessable profit 补加应评税利润
y O,J gn additional assessment 补加评税
1}+b4 "7] additional commitment 额外承担
n$9Xj@ + additional commitment vote 额外承担拨款
E&5S[n9{3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
o wb+,Gk( additional dependent parent allowance 供养父母额外免税额
^7Z;=]8J additional provision 额外拨款
S4-jF D)U additional stamp duty 附加印花税
t)rPXvx}! additional tax 补加税罚款；补加税款
0W Yu5| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
'2|P- /jU adjudged bankrupt 被裁定破产
Mc!LC
.8 adjudicated bankrupt 裁定破产人
(U_HX2f adjudication fee 裁定费；评定印花税额手续费；评估契据费
yK$aVK" adjudication of bankruptcy 裁定破产；宣告破产
b#R$P]dr= adjudication of insolvency 裁定无力偿还债务
pS}IU{#; adjusted actual 经调整的实数；调整后的实数
Upcx@z J adjusted current assets 经调整的流动资产；调整后的流动资产
#,1z=/d. adjusted figure 经调整的数字；调整后的数额
lNl.lI\t)y adjusted liabilities 经调整的负债；调整后的负债
%r*,m3d adjusted loss 经调整的亏损；调整后的亏损
0Ub'=`]5a 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
E> $_
$' adjusted profit 经调整的利润；调整后的利润
pZ3sp! adjusted surplus 经调整的盈余额；调整后的盈余额
T<NOL fk66 adjusted value 经调整的价值；调整后的价值
#f/4%|t: adjustment 调整；修订；理算〔保险〕
99CK [G adjustment centre 调剂中心
sLXM$S MBh adjustment lag 调整过程的时间差距；调整时差
F w
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c\ &;Xr adjustment of loss 亏损调整
rK`^ A adjustment process 调整过程；调整程序
*<6dB#'
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h w*u. 46 administered exchange rate 受管制汇率
}pnp._j Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
z(
}w| administration expenses 行政费用
-; FAS3(wy administration fee 手续费；行政费
;Krb/qr4_ administration in bankruptcy 破产管理
w5
] lU administration order 遗产管理令
%Lb
cwh(9 administrator 管理人；遗产管理人
d|9]E&;, administrator of the estate 遗产管理人
c 2fSpvz admission of debt 债项承认书
B& R?{y* admission of proof 接纳债权证明
67Qu<9} <- advance 放贷款项；垫付款项；预支款项；预付款项
78~/1- advance account 暂支帐目；预付款帐户
m^3j|'mG advance compensation 预付补偿金
Aq$1 #1J advance from shareholder 股东垫款
,^Q~w
b!{ advance pending reimbursement 预支以待日后付还
%lGOExV% advanced economy 先进经济体系
.kMnq8u advancement 预付；预付财产
)N6 07 Fa- advances warrant 垫款令
O:pg+o& advancing 贷出
|v 5
ge3- adverse balance 逆差
~I%164 B+/ adverse exchange 逆汇
nZ ( wfNk advertisement addressed to shareholders 在报章刊登的致股东通告
TW70z]B advice for collection 托收通知书
[{Q$$aV1 advice of drawing 提款通知书；汇票通知书
+"bi]^\z advice of payment 付款通知
Cc,V ] Advisory Committee [Securities and Futures Commission]
kE8s])Z,+ 谘询委员会〔证券及期货事务监察委员会〕
UK1 )U)*+ Advisory Committee on Diversification 经济多元化谘询委员会
-3azA7tzz affidavit 誓章；遗产申报誓章
j3T)gFP affidavit of no receipt 述明无收款的誓章
2FV@ ?x0po affiliate 联号；联营公司；附属公司
ZGsd cnz affiliated company 附属公司；联号；联营公司
o0S 8ki affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%*wEzvt * affordability 负担能力
H W,v " African Development Bank [AfDB] 非洲开发银行
x?0K' after-acquired property 事后取得的财产
l^B4.1rT after-hours dealing 市后交易
)pT5"{ after-tax profit 税后盈利；税后利润；税后溢利
;aX?K/ agency agreement 代理协议
@TX@78fWz= agency expenses 代理机构的开支
)*{B_[ agency fee 代理费
Sy4 |JM-5 Agency Law 《代理法》
#s15AyKz5 agent 代理人；承销人
3 H5 agent of company 公司代理人
_)!*,\* `{ agent's fee 代理人费；经纪费
QjG/H0*mP aggregate 总计；总数；总体数字
D %)L "5C aggregate amount 总款额；总额
~{5v a aggregate assets and liabilities 总体资产与负债
nvXjW@)` aggregate at constant price 按固定价格计算的总体数字
6 w{_+=T aggregate demand 总需求
~gGkw# aggregate gross position 总持仓量
",Vx.LV aggregate limit 总限额
@x a$two aggregate of salaries tax 合计薪俸税
%dq%+yw{%m aggregate performance 总体表现；总体业绩
F kf4R5Y? aggregate supply 总体供应
d|7LCW+HW aggregate surplus 总盈余
&FT` z"^ aggregate total 整体总额
VP^Yf_ aggregate value 总值；合计价值
Z f<T`'_d aggregated basis 合计基准
= >tkc/aa aggregated net chargeable income 合计应课税入息实额
b7I0R; Zj aggregation 合并计算；合计；总和
J5H K1 aggregation of incomes of husband and wife 夫妇入息合并计算
!6RDq` aggregation of property 财产的总和
3&AJN#c agio 差价；贴水
!K}W.yv, 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》
` BG>%# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
qQG? k~r 《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》
,+6u6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ruB D
^- 《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》
g<M!]0OK Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
HiU) q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~9vK 6;0 agreement for a settlement 授产协议
ujmIS~" agreement for assignment 转让协议
j|K;Yi agreement for sale 售卖协议；买卖协议
r<!nU&FPD: agreement for sale and purchase 买卖协议
a|oh Ad agreement for the payment of interest 支付利息协议
Yk|.UuXT agreement for the repayment of money 还款协议
m*N8!1Ot agreement of reinsurance 再保险协议
~n%L o3RiP Agricultural Bank of China 中国农业银行
) 5$?e air passenger departure tax 飞机乘客离境税
~ +Pe=~a[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
eL(<p ] airport tax 机场税
GN!
R<9 alcohol duty 酒精税
;DYS1vG o alienation 让与；让渡；转让
y_Urzgm( alimony 生活费；赡养费
F`x_W;\ All Ordinaries Index [AOI] 所有普通股指数
g)r{LxT# + all risks 全险；综合险
=RRv&
"2r All Sales Record for Stock Market 《股票市场成交报告》
~M} K]Li Allied Capital Resources Limited 新联财务有限公司
LPu *Lkx all-items index [Consumer Price Index] 总指数〔消费物价指数〕
(PGw{ _ allocation letter 拨款信件
S2*sh2-&6 allocation of fund 分配款项；预留款项
ckY#oRQ1 allocation of profit 利润分配；溢利分配
{j]cL !Od allocation warrant 拨款令
43M.Hj] allotment 分配；配股
@P75f5p}< allotment notice 股份配售通知；配股通知
HB'9&
allotment of shares 股份分配
I #O"<0
*r allowable 可获宽免；免税的
a~_JTH 4=t allowable business loss 可扣除的营业亏损
]Y Fjz/f allowable expenses 可扣税的支出
.IdbaH
_a allowance 免税额；津贴；备抵；准备金
4* >j:1 allowance for debts 债项的免税额
)?(Ux1:w) allowance for depreciation by wear and tear 耗损折旧免税额
ln=fq: allowance for funeral expenses 殡殓费的免税额
EC[]L'IL allowance for inflation 为通货膨胀而预留的款项；通胀准备金
:adz~L$ allowance for repairs and outgoings 修葺及支出方面的免税额
OQKg/1 allowance to debtor 给债务人的津贴
5 >0\= alteration of capital 资本更改
K RT&]2 alternate trustee 候补受托人
fd>{ UyU amalgamation 合并
-k 8sR1( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=d^hi R!GN ambit of charges 征税范围；收费范围
W&|?8%"l] amended valuation 经修订的估值
o ^UOkxs. American Commodities Exchange 美国商品交易所
sRT H_]c American Express Bank Limited 美国运通银行
`VO;\s$5j American Stock Exchange 美国证券交易所
n9={D amortization 摊销
tm= ,x~ amount due from banks 存放银行同业的款项
YA RL/V amount due from banks abroad 存放海外银行同业的款项
Z Se30Rl\ amount due from holding companies 控股公司欠款
X 5
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~i?A! amount due to banks 银行同业的存款
#\Rxqh7 amount due to banks abroad 海外银行同业的存款
SF,:jpt`Z+ amount due to holding companies 控股公司存款
b5^>QzgD amount due to local banks 本港银行同业的存款
XL.f `N .O amount due to outport banks 外埠银行同业的存款
<iU@ M31 amount for note issue 发行纸币的款额
np6G~0Y` amount of bond 担保契据的款额
2v4K3O60G amount of consideration 代价款额
} f&=} amount of contribution 供款数额
a?r$E.W'& amount of indebtedness 负债款额
r2.w4RMFua amount of principal of the loan 贷款本金额
Y]0c%Fd amount of rates chargeable 应征差饷数额
sV{\IgH/x amount of share capital 股本额
"D_:`@V( amount of sums assured 承保款额
59l9_yFJ amount of variation 变动幅度
v :/!OvLe amount of vote 拨款数额
X coPkW amount payable 应付款额
ROQ]sQpk amount receivable 应收款额
{._'Q[ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
_%D7D~2r| analysis 分析
e8xq`:4Y ancillary risk 附属风险
<%uEWb) annual account 周年帐目；周年帐目报表；年度决算；年结
?VE'!DW annual accounting date 年结日期
l_:P | annual allowance 每年免税额；年积金；年度津贴；年津
54>0Dv??H annual balance 年度余额
O]=jI annual disposable income 每年可动用收入
1aRTvaGo annual estimates 周年预算
W&
0R/y7 annual fee 年费
\l /}` w annual general meeting 周年大会
*|\bS " annual growth rate 年增率；每年增长率
bs ~P annual long-term supplement 长期个案每年补助金
!10 /M annual pensionable emolument 可供计算退休金的年薪
rmkBp_i{| annual report 年报
K\U`g TGc Annual Report on the Consumer Price Index 《消费物价指数年报》
v8y Cf7+" annual return 周年报表；周年申报表；每年报税表格
{*GBUv5 Annual Return Rules 《周年报表规则》
_h}(j Ed! annual review of consumer prices 每年消费物价回顾
L k
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#9]2Uixq[ annual salary 年薪
zc)nDyn annual statement 年度报表；年度决算表
_p0Yhju? 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
Evm3Sm!S annuitant 年金受益人
QH(&Cu , annuity 年金
k $gcQ:| annuity contract 年金合约
b=MW;]F annuity on human life 人寿年金
EDgtn)1 antecedent debt 先前的债项
{*O+vtir% ante-dated cheque 倒填日期支票
]i`Q+q[ anticipated expenditure 预期开支
C $+Q,guM anticipated net profit 预期纯利
0 O`Rh"O anticipated revenue 预期收入
Z!| r> anti-inflation measure 反通货膨胀措施
N^oP,^+U anti-inflationary stance 反通货膨胀立场
P`Ku.
ONQ apparent deficit 表面赤字
Fh)xm* u( apparent financial solvency 表面偿债能力
jH<Sf: Y( apparent partner 表面合伙人
`f~bnL application for personal assessment 个人入息课税申请书
j`.&4.7+ application of fund 资金应用
#
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}a5TY("d9H 申请免除清盘人职务及毁灭帐簿与文件
y<- ]'Yts appointed actuary 委任精算师
g tMR/P:S appointed auditor 委任核数师；委任审计师
vkGF_aenk appointed trustee 委任的受托人
| wuTw| appointer 委任人
\X*y~)+K` apportioned pro rata 按比例分摊
LZ_VLW9w E apportionment 分配；分摊
e7xv~C>g Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(! {*@?S apportionment formula 分摊方程式
U~ a\v8l~ apportionment of estate duty 遗产税的分摊
?B ,<gen appraisal 估价；评估
#!O)-dyF appreciable growth 可观增长
Jaw1bUP!oK appreciable impact 显着影响
^|F y!kp appreciable increase 可观增长
_dk[k@5W{' appreciation 增值；升值
Pa d)| appreciation against other currencies 相对其他货币升值
G ^d p9A appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Ij4q &i" appreciation tax 增值税
Posz|u <x appropriation 拨款；拨用；拨付
i3 |xdYe$ appropriation account 拨款帐目
8/)\nV$0Y Appropriation Bill 拨款法案
`H:`JBe=+[ appropriation-in-aid system 补助拨款办法
Bcv{Y\x;ko approved assets 核准资产
Aj cKz approved basket stock 认可一篮子证券
nn:'<6"oV approved budget 核准预算
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3/Y approved charitable donation 认可慈善捐款
>fP; H}S6 approved charitable institution 认可慈善机构
+?"F=.SZ approved currency 核准货币；认可货币
L1!~T+ %uQ approved estimates 核准预算
Ir>4- @ approved estimates of expenditure 核准开支预算
s;oe Qa}TB approved overseas insurer 核准海外保险人
bv]SR_Tiq approved overseas trust company 核准海外信托公司
nrev!h approved pooled investment fund 核准汇集投资基金
aB;f*x approved provident fund scheme 认可公积金计划
LhAW|]; approved provision 核准拨款
3h.,7,T approved redeemable share 核准可赎回股份
eJ45:]_%I@ approved regional stock 认可地区性证券
N(4y}-w$ approved retirement scheme 认可退休金计划
DQW)^j
h approved subordinated loan 核准附属贷款
L {jx'[C arbitrage 套戥；套汇；套利
wMCg` rk arbitrageur 套戥者；套汇者
BSHS)_x s arbitrary amount 临时款项
#p*uk arrangement 措施；安排；协定
L)U*dY arrears 欠款
ER9 {D$ arrears of pay 欠付薪酬
BrSvkce arrears of revenue 逾期未收税款；逾期未收的帐项
C=&n1 / articles of association 组织章程；组织细则；组织章程细则
S"G (_% Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
uQ_C<ii"W ascertainment of profit 确定利润
7 $%G3Q|)L "Asia Clear" “亚洲结算系统”
jcj8w Asia Commercial Bank Ltd. 亚洲商业银行有限公司
N}n3 +F Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
%(& ja_oO Asian Development Fund [ADF] 亚洲发展基金
8~Zw" Asian dollar bond 亚洲美元债券
%JSRC<,a Asian dollar market 亚洲美元市场
-DHzBq=H Asian dollar rate 亚洲美元利率
Ow> u!P! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
K5LJx -x*j Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
?'f asked price 沽盘；喊价；索价；卖方报价
b3>zdS]Q assessable income 应评税入息
] \|2= assessable loss 应评税亏损
B`R@%U S assessable profit 应评税利润
9kWI2cLzQt assessable value 应评税值
)N- '~<N assessed profit 估定利润
64U|]g d$ assessed value 经评估价值
!? ZR_=Y% assessment 评税；评定；估价；评税单
?+ d{Rh) y assessment number 评税编号；估价编号
|LC"1 k assessment of additional tax 补加税评税
8k:^( kByF assessment of performance 业绩评估；实绩评价
Z_bVCe{ Assessor 评税主任
VS ECD;u4c asset price bubbles 资产价格泡沫
uZL,%pF3A asset-backed securities 具资产保证的证券
K!9K^ h assets accretion 资产增值
&Cj~D$kDEu assets and liabilities 资产与负债
P,m+^, assets betterment statement 资产递增表；资产改进表
5L2j, ] assets lending 实物放款；有抵押贷款
W ynTU? assets of the company passing on the death 死者去世时转移的公司资产
.F@Lx45 assets pledged as security for liabilities 用作负债抵押的资产
en{p<]H assets portfolio 资产投资组合
bs\k b-\R assets price 资产价格
bK#ZY assets quality 资产质素
qgl-,3GY%N assets realization 资产变现
Pf4zjc assets refinancing arrangement 资产再集资安排
'"7b;%EN' assets securitization 资产证券化
^GM3nx$ assets situated outside Hong Kong 在香港以外地方的资产
3,v/zcV assets stripping 削减资产；拆卖资产
25`W"x_ assets value 资产值
N}VoO0 I assignee 承让人
53aJnxX assignment 转让；转让书；转让契
k?Hi_ ;o assignment of interest 权益转让
LvS5N)[ assignment of letters patent and trade mark 专利证书及商标转让
Ws3z-U>j assignment of property 物业转让；物业转让书
W f "$ assignment right 转让权
)?radg assignor 转让人
`_)9e GQ associate 有联系的人；有关连人士；相联者；合伙人；联系人
U}X'RCM Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
JXk x!X_{ associate member 附属会员
vjGJRk|XED associated body corporate 相联法人团体
=/a`X[9vI associated company 相联公司；联属公司
b*S,8vE] associated corporation 相联法团
] +%`WCr9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
z6M5 '$\y 公认会计师公会〔英国〕
^, =}'H ] Association of Futures Exchange Brokers 香港期货经纪协会
~28{ BY Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
[>GblL association of underwriters 承保人组织
]aMDx>OE assumption of control 接管
cu?6\@cD assurance 担保；保险；转易；转易书
Xp<O assurance of interest 权益的转易
%KO8 i)n at 19XX price 按一九ＸＸ年价格计算
5s^vC2$) at a discount 按赔价计算；按贴水价格计算；打折扣
Wx3DWY; at a premium 按溢价计算；按升水价格计算
lt4IoE`tk? at call 通知付款；按通知
_z%\53h at constant market price 按固定市价计算
V+1c<LwT at constant price 按固定价格计算
r0k :RJP at cost 按成本计算
x1wD`r at current market price 按当时市价计算；按现时市价计算
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fHp.3 at current price 按当时价格计算；按现时价格计算
WLU_t65 at factor cost 按要素成本计算；按生产要素成本计算
*^ ] at money-of-the-day price 按付款当日价格计算
~2hzyEh at or better 按指定或较佳价位〔买卖指令〕
Q`J U[nY at par 按面值计算；平价
W ?E01"p at sight 见票即付
y=\&z&3$ at the close 按收市盘
KQ9w>!N[ at the opening 按开市盘
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yO6 attestation 见证；见证条款
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]wyDj at-the-money option 平价期权
AX+]Z$ attorney 受权人；受托代表人
_Fj\0S" attornment 新拥有人承认书
AX{<d@z`j attributable profit 可归属利润
rT;l#<#VE attributable share value 可归属股份价值
rr`_\ut Auckland Stock Exchange 奥克兰证券交易所
>c lVV 6B auction 拍卖
)cQ KR4x0^ auctioneer 拍卖商
Yy/,I]F audit 审计；核数
In%FOPO Audit Commission 审计署
r`FTiPD. C Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?$A)lWk( 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〕
S`mB1(h audit review 帐目审查
t4 ; gY298 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
)N^fSenFBn audited account 审计帐目；经审计的帐目
c{D<+XM audited annual account 经审计的周年帐目
2.);OFk + audited balance sheet 经审计的资产负债表
7 ?k3jDK
auditor 核数师；核数主任；审计师
W=S^t_ F auditor's certificate 核数师证明书；审计师证明书
1=+S'_j auditor's report 核数师报告；审计师报告
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+ Aussie bond 澳元债券
9b-4BON{P austerity budget 紧缩预算
%<Qv?`B Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
&=%M("IlD Australia All Ordinaries Index 澳洲所有普通股票指数
;A"i .:ZT Australian Dollar [AUD] 澳元
q2B'R Australian Options Market 澳大利亚期权市场
w H=7pS"s Australian Securities Commission 澳洲证券事务监察委员会
Q rSO%Rm1* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
h
K s
Australian Stock Exchange 澳大利亚证券交易所
Wn;% B].I Austrian Schilling [ATS] 奥地利先令
'^7Z]K <v authentication 认证；鉴证
G~& q
authority to purchase 委托购买证；委购书
:G9 d,B7* authorization 认可；核准；授权；授权书
dw vc;f- authorization by direction 指示授权
vfc5M6Vm)< authorization by instruction 指令授权
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9/m6F authorization by warrant 令状授权
er
1zSTkg authorization of unit trust 单位信托的认可
`3K."/N6c authorized agent 指定代理人
I YptNR authorized capital 法定资本
UZ iL NKc authorized clerk 出市员
*hFJI9G authorized dealer 认可交易商
AxJqLSfyb, authorized financial institution 认可财务机构
HWou&<EK authorized fund 认可基金
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L~a_ authorized fund house 获授权的基金公司；认可基金公司
Y~( 8<`^ authorized institution 认可机构
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v{ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
<|WXFjn authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Vfq-H /+ authorized insurer 获授权保险人；获认可承保人
2}P{7flDY authorized investment 特准投资项目
g(jn
/Cx authorized person 获授权人
lnMU5[g{ authorized representative 获授权代表
="@f~~ authorized share capital 法定股本
nyhHXVRH automated quotation system 自动报价系统
!L|VmLqa Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
C IwI1VR^ 自动交易系统〔香港期货交易所有限公司〕
_ ,Q -)\ automatic adjustment mechanism 自动调整机制
bS|h~B]rd automatic adjustment system 自动调整系统
S[8n GH#m Automatic Clearing House 自动票据交换所
{ }Afah automatic exchange rates accumulation system 自动化汇率累集系统
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"O gA Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
=y?Aeqq\fl automatic teller machine [ATM] 自动柜员机
p*zTuB~e < autopay 自动转帐
@1k-h;`, available assets 可用资产
tnb'\}V n available fiscal reserve 现存财政储备
8&x&Ou$("V available profit 可用利润
/^~)iTwH Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
y(C',Xn average 平均；平均数；海损
44^jE{,9 average basic salary 平均基本薪金
] : ](xW% average consumer expenditure 平均消费开支；一般消费开支
~:0U.v_V average cost 平均成本
*&_(kq z'1 average cost of land production 增辟土地平均成本
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average daily turnover 平均每日成交额
6: R1jF*eG average daily wage rate 平均每日工资率
^#h ;bX# average expenditure pattern 平均开支模式
Yv{$XI7 average growth rate 平均增长率
c;
1 f$$>b average net fixed assets 固定资产平均净值
'vZWk eo average of relatives 相对价格平均数
|F =.NY
average price 平均价格
dt=M#+g average propensity to consume 平均消费倾向；一般消费倾向
lH,/N4 r*& average propensity to save 平均储蓄倾向；一般储蓄倾向
[m<8SOMG( average rate 平均率
C1YH\ X( r average revenue 平均收入；平均收益
^m.%FIw R average stock 平均库存；平均存货
2R3)/bz-SV average yearly rent 平均年租
ncR ]@8 avoidance of double taxation 避免双重课税
Q`=d5Uvw avoidance of tax 避税
