A:
_/]:=_bf_z A share Ａ股；甲类股份
X |1_0 abatement of tax 减税；减扣免税额
4'{hI;&a& ABN AMRO Bank N.V. 荷兰银行
3^A/`8R7K above-the-line expenditure 线上项目支出；经常预算支出
,F?~'- K above-the-line receipt 线上项目收入；经常预算收入
O^R:_vb3I ABSA Asia Limited 南非联合亚洲有限公司
Zn<(,e absolute change 绝对数值变更
(:y,CsR}4 absolute expenditure 实际开支
4j@kMe;RjZ absolute guideline figure 绝对准则数字
yS uLt@X absolute interest 绝对权益
V:F+HMBk absolute order of discharge 绝对破产解除令
Ef_F#X0# absolute profit margin 绝对利润幅度
L=$?q/=- absolute value 实值；绝对值
93^(O8. absolutely vested interest 绝对既得权益
Hc&uE3=%sL absorbed cost 已吸收成本；已分摊成本
Xc9p;B>^Ts absorption 吸收；分摊；合并
<(bCz>o| absorption rate 吸收率；摊配率；分摊率
R%)2(\ ACB Finance Limited 亚洲商业财务有限公司
RlslF9f acceptable form of reciprocity 合理的互惠条件
@!&Jgg53G acceptable rate 适当利率；适当汇率
Y( V3P nH acceptance agreement 承兑协议
LG Y!j_bD acceptance for honour 参加承兑
Qw6KX#n acceptor 承兑人；接受人；受票人
p-i.ITRS acceptor for honour 参加承兑人
|auX*hb9 accident insurance 意外保险
I_zk' Accident Insurance Association of Hong Kong 香港意外保险公会
{+/
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g]==!!^<D accident year basis 意外年度基准
$||ns@F+ accommodation 通融；贷款
RI5g+Du? accommodation bill 通融票据；空头票据
){:q;E]^fB accommodation party 汇票代发人
47C(\\ account balance 帐户余额；帐户结余
3I; xU(rv account book 帐簿
a* W_fxb account collected in advance 预收款项
%<=w [*i account current book 往来帐簿
5!SoN}$ account of after-acquired property 事后取得的财产报告
/Oq)3fU
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2Z/][?Jj{ account payable 应付帐款
\ f /! account payee only [A/C payee only] 只可转帐；存入收款人帐户
rF8W(E_= account receivable 应收帐款
}1a <{& account receivable report 应收帐款报表
?`N57'iPb account statement 结单；帐单；会计财务报表
<=)D=Ax/_[ account title 帐户名称；会计科目
3X A p Y ' accountant's report 会计师报告
] F"(OWW Accountant's Report Rules 会计师报告规则
`' [7~ Ew[ accounting and auditing procedure 会计与审计程序；会计与核数程序
TXd5v# _vo Accounting Arrangements 《会计安排》
oeu|/\+HW accounting basis 会计基础
daA47`+d accounting by Official Receiver 破产管理署署长呈交的帐目
)]c]el @y Accounting Circular 《会计通告》
L Xh@o1 accounting class 会计类别
f%Z;05 accounting date 记帐日期；会计结算日期
L @1,7@
accounting for money 款项核算
J$6-c' 8 Accounting Officer 会计主任
8 l'bRyuS accounting period 会计报告期；会计期
>bX-!<S accounting policy 会计政策；会计方针
xZ.~:V03\t accounting practice 会计惯例
W 9&0k+#^ accounting principle 会计准则
VjA wn}eO accounting record 会计记录
7d|*postv accounting report 会计报告
x9x #'H3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/-!&k Accounting Society of China 中国会计学会
SE,o7_ k'S accounting statement 会计报表
. 0nn0)" accounting system 会计制度；会计系统
), nCq^Bp accounting transaction 会计事项；帐务交易
iA55y T+ accounting treatment 会计处理
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*
?n?' accounting year 会计年度
h*;g0QBkl accretion 增值；添加
b(P HZCy# accrual 应计项目；应累算数目
Sk6b`W7$ accrual basis 应计制；权责发生制
;mf4 U85 accrual basis accounting 应计制会计；权责发生制会计
%XEKhy accrue 应累算；应计
0On? {Bw accrued benefit 应累算利益
qYgwyj=4 accrued charges 应计费用
/~o7Q$)-b accrued cumulative preference share dividend 应累算的累积优先股股息
`y8
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8
3z'# accrued interest payable 应付利息；应计未付利息
:X'*8,]KHH accrued interest receivable 应收利息；应计未收利息
XKz;o^1a^ accrued right 累算权益
)z 2|"Lp accruing profit 应累算的利润
5y1or accumulated fiscal reserve 累积财政储备
.-SDo"K.h accumulated profit 累积利润；滚存溢利
g
,/a6M accumulated reserve 累积储备
^%\)Xi accumulation of surplus income 累积收益盈余
F [>7z 3I acquired assets 既得资产
'}U_D:o.b acquisition 收购；购置；取得
Zd v.PGn acquisition cost 购置成本
xoqiRtlY: acquisition expenses 购置费用
p{iG{ acquisition of 100% interest 收购全部股权
@k=cN>ZMc acquisition of control 取得控制权
q[{: acquisition of fixed assets 购置固定资产
d&}pgb-Md acquisition of shell “买壳”
fH{9]TU_: acquisition price 收购价
Zi 2o act of God 天灾
|A ;o0pL acting partner 执事合伙人
{Oy9RES qc active market 买卖活跃的市场；交投畅旺的市场；旺市
9
9Ba{qj active partner 积极参与的合伙人
vOos*& active trading 交投活跃
RL?u n}Qa actual circulation 实际流通
?8 SK\{9r6 actual cost 实际成本
Auox Z?V actual expenditure 实际开支；实际支出
DJm oW actual income 实际入息；实际收入；实际收益
A)\>#Dv actual market 现货市场
;;ER"N actual price 现货价；实际价格
y bo#K actual profit 实际利润
YniZ(
~^K actual quotation 实盘；实际价位；实际报价
DRH'A!r! actual year basis 按实际年度计算
t9G}Yd[T actuals 实货
u9TzZ actuarial investigation 精算调查
HG2N-<$ actuarial principle 精算原则
-'I _*fu actuarial report 精算师报告
UH5w7M Actuarial Society of Hong Kong 香港精算学会
EoKC8/ actuarial valuation 精算师估值
z7-`Y9Ypd actuary 精算师
k/df(cs
ad referendum agreement 暂定协议；有待覆核的协定
:=rA Yc3] ad valorem duty 从价税；按值征税
{SF[I ad valorem duty system 从价税制
J&A;#<qY ad valorem fee 从价费
;*y|8od
B ad valorem tariff 从价关税
RXGHD19] additional allowance 额外免税额
Vo #:CB=8 additional amount for unexpired risk 未过期风险的额外款额
jr9&.8%W:v additional assessable profit 补加应评税利润
VBu8}}Ql additional assessment 补加评税
./#e1m?. additional commitment 额外承担
H R; /Br additional commitment vote 额外承担拨款
1s Br.+p additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
D +f'*| additional dependent parent allowance 供养父母额外免税额
o:_^gJ+| additional provision 额外拨款
}0$mn)*k additional stamp duty 附加印花税
,VAp>x+ O additional tax 补加税罚款；补加税款
.
3Gn ZR,L Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
}c}
( 5 adjudged bankrupt 被裁定破产
Yx6hA#7I adjudicated bankrupt 裁定破产人
]\OWZ{T'j adjudication fee 裁定费；评定印花税额手续费；评估契据费
#:$O=@@?M adjudication of bankruptcy 裁定破产；宣告破产
k]Zo-xh4 adjudication of insolvency 裁定无力偿还债务
O~.U:45t adjusted actual 经调整的实数；调整后的实数
?$3r5sx adjusted current assets 经调整的流动资产；调整后的流动资产
=K&# .r adjusted figure 经调整的数字；调整后的数额
N6h1|_o adjusted liabilities 经调整的负债；调整后的负债
ue@8voZhS/ adjusted loss 经调整的亏损；调整后的亏损
WElr k:b adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
jRofG' adjusted profit 经调整的利润；调整后的利润
g]za"U|g adjusted surplus 经调整的盈余额；调整后的盈余额
:v`o6x8 adjusted value 经调整的价值；调整后的价值
N;<//, adjustment 调整；修订；理算〔保险〕
<D;MT96SG adjustment centre 调剂中心
vK(I3db ! adjustment lag 调整过程的时间差距；调整时差
J2r1=5HS adjustment mechanism 调整机制
^"1TPd| adjustment of loss 亏损调整
G-arnu) adjustment process 调整过程；调整程序
!(Q l)C adjustment range 调整幅度
nB=0T`v Q administered exchange rate 受管制汇率
NUMi])HkN Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2
#KoN8% administration expenses 行政费用
-&im jy< administration fee 手续费；行政费
+O'vj administration in bankruptcy 破产管理
-n$ew V administration order 遗产管理令
o
w2$o\hC administrator 管理人；遗产管理人
=HMmrmz: administrator of the estate 遗产管理人
R aefj(^V admission of debt 债项承认书
mG_BM/$ admission of proof 接纳债权证明
<{giHT advance 放贷款项；垫付款项；预支款项；预付款项
Y&s2C%jT advance account 暂支帐目；预付款帐户
k5a\S q} advance compensation 预付补偿金
& Cq{
_M advance from shareholder 股东垫款
.!i0_Rv5x advance pending reimbursement 预支以待日后付还
P<u"97@8a advanced economy 先进经济体系
job[bhK'Jt advancement 预付；预付财产
sAVefL? advances warrant 垫款令
_F izgs advancing 贷出
\83sSw adverse balance 逆差
"IG+V:{ou adverse exchange 逆汇
k^^:;OR advertisement addressed to shareholders 在报章刊登的致股东通告
+vz` go advice for collection 托收通知书
2/@D7>F&g advice of drawing 提款通知书；汇票通知书
_S"f_W advice of payment 付款通知
7 1O3O7 Advisory Committee [Securities and Futures Commission]
E:FO_R(Xq 谘询委员会〔证券及期货事务监察委员会〕
NY@"&p'Q Advisory Committee on Diversification 经济多元化谘询委员会
a}>Dz 1 R affidavit 誓章；遗产申报誓章
`@|w>8bMz{ affidavit of no receipt 述明无收款的誓章
#XI"@pD affiliate 联号；联营公司；附属公司
>Rt9xP affiliated company 附属公司；联号；联营公司
g]|_
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vBNZ<L\|a affordability 负担能力
x5OC;OQc African Development Bank [AfDB] 非洲开发银行
6
mO" after-acquired property 事后取得的财产
|) Pi6Y after-hours dealing 市后交易
t8& q 9$ after-tax profit 税后盈利；税后利润；税后溢利
Jf)3< ~G agency agreement 代理协议
t+Z`n(> agency expenses 代理机构的开支
?U_9{}r agency fee 代理费
~GG ?GB Agency Law 《代理法》
<*u C agent 代理人；承销人
&x 0C4Kh agent of company 公司代理人
f7J,&<<5w agent's fee 代理人费；经纪费
iITp**l aggregate 总计；总数；总体数字
C0fmmI0z~ aggregate amount 总款额；总额
YsP/p- aggregate assets and liabilities 总体资产与负债
!8*Mc O I aggregate at constant price 按固定价格计算的总体数字
Q2/.6 O8 aggregate demand 总需求
~F w<eY aggregate gross position 总持仓量
] TSg!H aggregate limit 总限额
$b>}C= gt aggregate of salaries tax 合计薪俸税
HM&1y ubh# aggregate performance 总体表现；总体业绩
qzK("d aggregate supply 总体供应
xQu
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/APcL5:= aggregate total 整体总额
aI (>]sWJ aggregate value 总值；合计价值
,+._;[k aggregated basis 合计基准
z856 nl aggregated net chargeable income 合计应课税入息实额
>|3a
9S aggregation 合并计算；合计；总和
rGlRAn#?, aggregation of incomes of husband and wife 夫妇入息合并计算
5j{N p,K aggregation of property 财产的总和
\dq! q=b\ agio 差价；贴水
ug *D52? Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
@T&t.|` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
-[R!O'N9 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
=MLf[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\Hwg) Uc{ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
F98i* K`" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
1pP 1d% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`.=sTp2rbc agreement for a settlement 授产协议
rg5]&<Vq8 agreement for assignment 转让协议
j'G tgT agreement for sale 售卖协议；买卖协议
jxw_*^w" agreement for sale and purchase 买卖协议
R 8&|+ya agreement for the payment of interest 支付利息协议
:eO R-}p' agreement for the repayment of money 还款协议
nrpI5t.b agreement of reinsurance 再保险协议
M3pjXc<O Agricultural Bank of China 中国农业银行
*7" L]6 air passenger departure tax 飞机乘客离境税
4_LQ? U>$ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
:?C QuEv- airport tax 机场税
Y
?' tUV alcohol duty 酒精税
&Un6ay alienation 让与；让渡；转让
~]WVG@- alimony 生活费；赡养费
,P6= ~q3k All Ordinaries Index [AOI] 所有普通股指数
-2i\G .,J all risks 全险；综合险
V5"HwN+ ` All Sales Record for Stock Market 《股票市场成交报告》
_3>djF_u Allied Capital Resources Limited 新联财务有限公司
O8|* M " all-items index [Consumer Price Index] 总指数〔消费物价指数〕
b |7ja_ allocation letter 拨款信件
1;&; 5 allocation of fund 分配款项；预留款项
=Q(vni83< allocation of profit 利润分配；溢利分配
0{) $SY allocation warrant 拨款令
4v dNMV~ allotment 分配；配股
+.Bmkim allotment notice 股份配售通知；配股通知
&uM^0eM allotment of shares 股份分配
GXX+}=b7qO allowable 可获宽免；免税的
(~s|=Hxq|- allowable business loss 可扣除的营业亏损
f9TV%fG? allowable expenses 可扣税的支出
Cca0](R*& allowance 免税额；津贴；备抵；准备金
8o-bd _ allowance for debts 债项的免税额
2~c~{ jl\ allowance for depreciation by wear and tear 耗损折旧免税额
?Zz'|.l@ allowance for funeral expenses 殡殓费的免税额
q\$6F)ha3 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
cxP6-tV% allowance for repairs and outgoings 修葺及支出方面的免税额
K:5eek allowance to debtor 给债务人的津贴
u&]vd / alteration of capital 资本更改
|n6Eg9 alternate trustee 候补受托人
}$g mK amalgamation 合并
#c Kqn k ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
R,Oe$J< ambit of charges 征税范围；收费范围
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.o=EyM{ amended valuation 经修订的估值
\cuS>G American Commodities Exchange 美国商品交易所
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p American Express Bank Limited 美国运通银行
Yrn"saVc, American Stock Exchange 美国证券交易所
?m;;D'1j amortization 摊销
hu5!ev2 amount due from banks 存放银行同业的款项
A^Cj 1:, amount due from banks abroad 存放海外银行同业的款项
ohQAA h amount due from holding companies 控股公司欠款
]hTb@. amount due from local banks 存放本港银行同业的款项
l@~LV}BI amount due to banks 银行同业的存款
RL}K AGK amount due to banks abroad 海外银行同业的存款
YQ(Po!NI\' amount due to holding companies 控股公司存款
2t1I3yA'{z amount due to local banks 本港银行同业的存款
NZXjE$<Vr amount due to outport banks 外埠银行同业的存款
\ijMw amount for note issue 发行纸币的款额
GAEO $e: amount of bond 担保契据的款额
Qv#]81i(1 amount of consideration 代价款额
eN-au/kN amount of contribution 供款数额
BC/_:n8O amount of indebtedness 负债款额
9=+-QdX+0] amount of principal of the loan 贷款本金额
WZFH@I2 8 amount of rates chargeable 应征差饷数额
1BTIJ G w amount of share capital 股本额
}zMf7<C amount of sums assured 承保款额
B| o%_:]+E amount of variation 变动幅度
>a>fb|r amount of vote 拨款数额
R+=a`0_S amount payable 应付款额
#y; yN7W amount receivable 应收款额
$L}aQlA1JM Amsterdam Stock Exchange 阿姆斯特丹证券交易所
& ITuyGmF analysis 分析
OX hAha`R ancillary risk 附属风险
|)U|:F/{@ annual account 周年帐目；周年帐目报表；年度决算；年结
;+Y i.Q/\ annual accounting date 年结日期
MagM ZR annual allowance 每年免税额；年积金；年度津贴；年津
G?hK9@ |v annual balance 年度余额
g+[kde;(^ annual disposable income 每年可动用收入
kv?| 'DN annual estimates 周年预算
+=3CL2{A n annual fee 年费
9 $l> \.6 annual general meeting 周年大会
6yIvaY$KR annual growth rate 年增率；每年增长率
n2ndjE$ annual long-term supplement 长期个案每年补助金
fCUT[d +H annual pensionable emolument 可供计算退休金的年薪
[Ot,q/hBJ annual report 年报
3]LN;s]ac Annual Report on the Consumer Price Index 《消费物价指数年报》
B)=~8wsI:Z annual return 周年报表；周年申报表；每年报税表格
($!KzxF 3 Annual Return Rules 《周年报表规则》
M##';x0 annual review of consumer prices 每年消费物价回顾
e!x6bR9EZ annual roll-forward basis 逐年延展方式
uJow7-FD annual salary 年薪
m ],Ud\ annual statement 年度报表；年度决算表
\54}T 4R Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
|V&G81sM annuitant 年金受益人
1dG06 <! annuity 年金
B~gV'(9g annuity contract 年金合约
yTAvF\s$( annuity on human life 人寿年金
VOgi7 \ antecedent debt 先前的债项
OtUr GQP ante-dated cheque 倒填日期支票
(M t5 P anticipated expenditure 预期开支
[*Ju 3 anticipated net profit 预期纯利
dcq#TBo8 anticipated revenue 预期收入
Q~,YbZ-7 anti-inflation measure 反通货膨胀措施
w2"]Pl anti-inflationary stance 反通货膨胀立场
-- k:a$Nt apparent deficit 表面赤字
2(#Ks's? apparent financial solvency 表面偿债能力
Dy9\O77> apparent partner 表面合伙人
:Jxh2 application for personal assessment 个人入息课税申请书
@LX6hm*} application of fund 资金应用
\ e:d)^cbh application to release as liquidator and to destruct the books of accounts and documents
;j} yB 申请免除清盘人职务及毁灭帐簿与文件
a/:XXy | appointed actuary 委任精算师
x8N|($1 appointed auditor 委任核数师；委任审计师
J !#Zi#8sF appointed trustee 委任的受托人
}E&NPp> appointer 委任人
Ex(3D[WmMW apportioned pro rata 按比例分摊
\M+L3*W apportionment 分配；分摊
'fW#7W Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Ka-p& Uv1< apportionment formula 分摊方程式
;4 ~U,+Av apportionment of estate duty 遗产税的分摊
|:q/Dt@ appraisal 估价；评估
q&si% appreciable growth 可观增长
_PXdzeI. appreciable impact 显着影响
3 fkk
[U appreciable increase 可观增长
FLr ; `3 appreciation 增值；升值
mh` |=M]8E appreciation against other currencies 相对其他货币升值
Dgi~rr1`'s appreciation of the exchange value of Hong Kong dollar 港元汇值上升
8b&uU [ appreciation tax 增值税
, Ww appropriation 拨款；拨用；拨付
cv o[s, p appropriation account 拨款帐目
I3y9:4 Appropriation Bill 拨款法案
FxU'LN<;HY appropriation-in-aid system 补助拨款办法
l\Ftr_Dk approved assets 核准资产
Wd 2sh approved basket stock 认可一篮子证券
XB\zkf_}Xc approved budget 核准预算
6Z! y approved charitable donation 认可慈善捐款
'ZHdV,dd approved charitable institution 认可慈善机构
p+w8$8) approved currency 核准货币；认可货币
T[uDZ Yx approved estimates 核准预算
s3 QEi^~ approved estimates of expenditure 核准开支预算
"^r Nr_ approved overseas insurer 核准海外保险人
X;GfPw.m approved overseas trust company 核准海外信托公司
!~ rt :Z approved pooled investment fund 核准汇集投资基金
:,UN8L " approved provident fund scheme 认可公积金计划
sa#.l% # approved provision 核准拨款
#@//7Bf% approved redeemable share 核准可赎回股份
pB01J< @m approved regional stock 认可地区性证券
*Xr$/N approved retirement scheme 认可退休金计划
zK5bO= 0j approved subordinated loan 核准附属贷款
}C#3O{5 arbitrage 套戥；套汇；套利
.5Z_E
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;=;JfNn bm arbitrary amount 临时款项
Re[ :qLa] arrangement 措施；安排；协定
$k0H9_ arrears 欠款
HD-Erop arrears of pay 欠付薪酬
2@i;_3sv arrears of revenue 逾期未收税款；逾期未收的帐项
284zmZZ articles of association 组织章程；组织细则；组织章程细则
SI-X[x f Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
PZ OKrW ascertainment of profit 确定利润
o /p-! "Asia Clear" “亚洲结算系统”
#g v4
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
J=}F2C
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@.$MzPQQI Asian Development Fund [ADF] 亚洲发展基金
);JJ2Jlk d Asian dollar bond 亚洲美元债券
-
q@69q Asian dollar market 亚洲美元市场
8; zDg$ ( Asian dollar rate 亚洲美元利率
SG'JE}jzO Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
a G27%(@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ImkrV{,e asked price 沽盘；喊价；索价；卖方报价
]0 ~qi@ assessable income 应评税入息
bBE+jqi 2 assessable loss 应评税亏损
Y1\K;;X assessable profit 应评税利润
{B{i(6C( assessable value 应评税值
j\2[H ^
assessed profit 估定利润
`gguip-C assessed value 经评估价值
C{m&}g` assessment 评税；评定；估价；评税单
Cvn$]bt/s assessment number 评税编号；估价编号
IN !02`H assessment of additional tax 补加税评税
OyVm(%Z
assessment of performance 业绩评估；实绩评价
b X,Si z:F Assessor 评税主任
% e=!nRc asset price bubbles 资产价格泡沫
T\sNtdF`: asset-backed securities 具资产保证的证券
(B#( Z= assets accretion 资产增值
d OXD{c assets and liabilities 资产与负债
x ^vt; $ assets betterment statement 资产递增表；资产改进表
<r\ I"z$ assets lending 实物放款；有抵押贷款
p:[LnL assets of the company passing on the death 死者去世时转移的公司资产
DeQDH5X" assets pledged as security for liabilities 用作负债抵押的资产
! v>ew9 assets portfolio 资产投资组合
dgc& [
assets price 资产价格
T 33|';k assets quality 资产质素
u''BP.Y S assets realization 资产变现
==9ZFdf assets refinancing arrangement 资产再集资安排
!,bPe5?Ql assets securitization 资产证券化
+R\~3uj[7 assets situated outside Hong Kong 在香港以外地方的资产
|63Y
>U" assets stripping 削减资产；拆卖资产
Bc
^4 T1 assets value 资产值
z`#_F}v,m/ assignee 承让人
o) I/P< assignment 转让；转让书；转让契
Fd8hGj1 assignment of interest 权益转让
d*-Xu v assignment of letters patent and trade mark 专利证书及商标转让
=AkX4k assignment of property 物业转让；物业转让书
x_:hii?6V assignment right 转让权
nVOqn\m- assignor 转让人
v33T @ associate 有联系的人；有关连人士；相联者；合伙人；联系人
Eo= HNe Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
o# {#r@,i associate member 附属会员
NMXM[Ukb associated body corporate 相联法人团体
]w22@s associated company 相联公司；联属公司
CeW7Ym associated corporation 相联法团
p":zrf'(6 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^H=o3#P~L 公认会计师公会〔英国〕
hyu }}0: Association of Futures Exchange Brokers 香港期货经纪协会
_*`q(dY cf Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
>q9{ association of underwriters 承保人组织
0k1MKzi Q assumption of control 接管
z,+m[x=/N assurance 担保；保险；转易；转易书
r)B3es&& assurance of interest 权益的转易
1N.tQ^ at 19XX price 按一九ＸＸ年价格计算
!: |nI77| at a discount 按赔价计算；按贴水价格计算；打折扣
` d`&R.' at a premium 按溢价计算；按升水价格计算
x[Q&k[xV at call 通知付款；按通知
PqfVX8/q0 at constant market price 按固定市价计算
Qj!d ^8 at constant price 按固定价格计算
3o0IjZ=[> at cost 按成本计算
1t2cY;vJ at current market price 按当时市价计算；按现时市价计算
:,YLx9i> at current price 按当时价格计算；按现时价格计算
%ck`0JZAP at factor cost 按要素成本计算；按生产要素成本计算
wAz,vq=x at money-of-the-day price 按付款当日价格计算
78w4IICk at or better 按指定或较佳价位〔买卖指令〕
_85 E=
at par 按面值计算；平价
*k6$ at sight 见票即付
0w}{(P; at the close 按收市盘
=t.F2'<[Z at the opening 按开市盘
`7_n}8NVC attestation 见证；见证条款
sT1j F3 at-the-money option 平价期权
"m>};.lj attorney 受权人；受托代表人
Y6;@ /[_ attornment 新拥有人承认书
5KaSWw/ attributable profit 可归属利润
9|a)sb7/ attributable share value 可归属股份价值
$4h04_" Auckland Stock Exchange 奥克兰证券交易所
~UW{)]_jox auction 拍卖
Q9q 9<J7j$ auctioneer 拍卖商
FB!z#Eim audit 审计；核数
va+m9R0 Audit Commission 审计署
=n)#!i Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
GfNWP 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〕
h@Dw'w audit review 帐目审查
W_D%|Ub2X Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
C~_q^ fXJt audited account 审计帐目；经审计的帐目
hvcR.f)C> audited annual account 经审计的周年帐目
Cha?7F[xL audited balance sheet 经审计的资产负债表
d<?X3&J auditor 核数师；核数主任；审计师
i ~P91 auditor's certificate 核数师证明书；审计师证明书
cJV!> 0ua auditor's report 核数师报告；审计师报告
ULrbQ}"cva Aussie bond 澳元债券
%w@ig ~vD' austerity budget 紧缩预算
ASM1Y ]'Z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
.lG +a!) Australia All Ordinaries Index 澳洲所有普通股票指数
_! ;\R7] Australian Dollar [AUD] 澳元
%\ _h7: Australian Options Market 澳大利亚期权市场
gyg|Tn o Australian Securities Commission 澳洲证券事务监察委员会
|nfH-JytV Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Nc:U4 Australian Stock Exchange 澳大利亚证券交易所
)w@y(;WJ Austrian Schilling [ATS] 奥地利先令
qIk
)'!Vk authentication 认证；鉴证
]o!&2:'N` authority to purchase 委托购买证；委购书
'F6#l"~/ authorization 认可；核准；授权；授权书
v6(,Ax& authorization by direction 指示授权
^EUQ449<p authorization by instruction 指令授权
nu(eLUU authorization by warrant 令状授权
K1
6s)S' authorization of unit trust 单位信托的认可
EK .c+Or, authorized agent 指定代理人
r 3?5'S` authorized capital 法定资本
; ? j~8 authorized clerk 出市员
"pl[(rc+u authorized dealer 认可交易商
%rX\
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N~0$x,bR authorized fund 认可基金
0= gF6U authorized fund house 获授权的基金公司；认可基金公司
Q.uR<C6)v authorized institution 认可机构
#Z#_!o authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
?({P c F/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
B1HQ z@ ^ authorized insurer 获授权保险人；获认可承保人
),)Q{~&` authorized investment 特准投资项目
{ <~s&EPd authorized person 获授权人
W *|OOa' authorized representative 获授权代表
=b|)Wnt2f authorized share capital 法定股本
BD?F`%-x automated quotation system 自动报价系统
J$<:/^t Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
,at-ci\' 自动交易系统〔香港期货交易所有限公司〕
<"{+ automatic adjustment mechanism 自动调整机制
5auL<Pq automatic adjustment system 自动调整系统
}]Qmt5'NI Automatic Clearing House 自动票据交换所
>DkN+S automatic exchange rates accumulation system 自动化汇率累集系统
bmSpbX\ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<w%Yq ?^ automatic teller machine [ATM] 自动柜员机
sCL/pb] autopay 自动转帐
Yoj~ |qL available assets 可用资产
>^sz5d+X available fiscal reserve 现存财政储备
aB7d( available profit 可用利润
XC 57];- Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
U8C w7u2 average 平均；平均数；海损
p C55 Ec< average basic salary 平均基本薪金
lxr@ [VQ average consumer expenditure 平均消费开支；一般消费开支
1\=pPys ) average cost 平均成本
R20a(4 m average cost of land production 增辟土地平均成本
56V E[G average daily turnover 平均每日成交额
@m } rQT average daily wage rate 平均每日工资率
5I wX\ average expenditure pattern 平均开支模式
`*|LI average growth rate 平均增长率
H@Kl average net fixed assets 固定资产平均净值
zvWO 4\ average of relatives 相对价格平均数
Z&BM%.NZJ average price 平均价格
44g`=o@ average propensity to consume 平均消费倾向；一般消费倾向
^?81.b|qb average propensity to save 平均储蓄倾向；一般储蓄倾向
\E>% W average rate 平均率
tOu90gu average revenue 平均收入；平均收益
vK[ v
eFH average stock 平均库存；平均存货
=kyJaT^5[ average yearly rent 平均年租
O[3q9* ( avoidance of double taxation 避免双重课税
q YQUr8{ avoidance of tax 避税
