A:
}M l z\'{ A share Ａ股；甲类股份
=,;3z/k% abatement of tax 减税；减扣免税额
`2~Ea_Z ABN AMRO Bank N.V. 荷兰银行
X
Ot S+p above-the-line expenditure 线上项目支出；经常预算支出
(%IstR|u: above-the-line receipt 线上项目收入；经常预算收入
H.S| njn:r ABSA Asia Limited 南非联合亚洲有限公司
w 8@| b} absolute change 绝对数值变更
'eXw`kw( absolute expenditure 实际开支
u= i^F| absolute guideline figure 绝对准则数字
b,V=B{(~ absolute interest 绝对权益
oDDH;Q"M( absolute order of discharge 绝对破产解除令
wDTV /" Y absolute profit margin 绝对利润幅度
g
wiC , absolute value 实值；绝对值
U`4Z j1y absolutely vested interest 绝对既得权益
g/Nj|: 3 absorbed cost 已吸收成本；已分摊成本
>\Pj(,' absorption 吸收；分摊；合并
lMf5F8 absorption rate 吸收率；摊配率；分摊率
DL Q`<aU ACB Finance Limited 亚洲商业财务有限公司
}X E/5S}D acceptable form of reciprocity 合理的互惠条件
Y]Nab0R& acceptable rate 适当利率；适当汇率
lGgKzi9VD acceptance agreement 承兑协议
1pr_d"#4 acceptance for honour 参加承兑
W n mRRq^ acceptor 承兑人；接受人；受票人
q q{N; C acceptor for honour 参加承兑人
qk"=nAJX accident insurance 意外保险
&otgN<H9 Accident Insurance Association of Hong Kong 香港意外保险公会
i 58C A? accident insurance scheme 意外保险计划
Yx/~8K_%M? accident year basis 意外年度基准
+FK<j;}C7 accommodation 通融；贷款
} R6h accommodation bill 通融票据；空头票据
j_ <n~ri- accommodation party 汇票代发人
;lt;]7 account balance 帐户余额；帐户结余
j[eEyCW[) account book 帐簿
pjn%CR`; account collected in advance 预收款项
Mo=-P2)>lt account current book 往来帐簿
srA~gzF account of after-acquired property 事后取得的财产报告
B{KD ] account of defaulter 拖欠帐目
fYPU'"hzG account payable 应付帐款
4hz,F/ I account payee only [A/C payee only] 只可转帐；存入收款人帐户
vw
2@}#\: account receivable 应收帐款
6%y: hLT account receivable report 应收帐款报表
by[(9+/z$ account statement 结单；帐单；会计财务报表
k/Ro74f= account title 帐户名称；会计科目
\kO_"{7n accountant's report 会计师报告
WS wmX 3rn Accountant's Report Rules 会计师报告规则
Vjd
=F.V+ accounting and auditing procedure 会计与审计程序；会计与核数程序
c?Qg :yU Accounting Arrangements 《会计安排》
m$: a|'mS accounting basis 会计基础
~q>ilnL"h accounting by Official Receiver 破产管理署署长呈交的帐目
,i. P= o Accounting Circular 《会计通告》
5!%/j,? accounting class 会计类别
#8|NZ6x, accounting date 记帐日期；会计结算日期
eci\Q, accounting for money 款项核算
&Wk<F3qN Accounting Officer 会计主任
^;_b!7* accounting period 会计报告期；会计期
o%5Ao? z~ accounting policy 会计政策；会计方针
&|;!St]!M accounting practice 会计惯例
GTe9 @ d accounting principle 会计准则
bV,R*C accounting record 会计记录
DF =. G1 accounting report 会计报告
W=w@SO_?wp Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Zt=X
%M|aw Accounting Society of China 中国会计学会
9q{dRS[A accounting statement 会计报表
|7fBiVo accounting system 会计制度；会计系统
p}z0(lQ*~ accounting transaction 会计事项；帐务交易
u'> CU accounting treatment 会计处理
1 j8,Zrg1 accounting year 会计年度
t,6=EK*3T accretion 增值；添加
0w]?yqnE accrual 应计项目；应累算数目
giq` L1< accrual basis 应计制；权责发生制
2kve?/ accrual basis accounting 应计制会计；权责发生制会计
\59hW%Di accrue 应累算；应计
u] b6 > accrued benefit 应累算利益
9-SXu lgu accrued charges 应计费用
`,"Jc<R7Z accrued cumulative preference share dividend 应累算的累积优先股股息
jd*H$ BU^ accrued expenses 应累算费用
i[n 1}E.@ accrued interest payable 应付利息；应计未付利息
-nSqB{s!SD accrued interest receivable 应收利息；应计未收利息
>6 q@Tr accrued right 累算权益
>? KyPp accruing profit 应累算的利润
KS_d5NvYl accumulated fiscal reserve 累积财政储备
Q0-~&e_ ' accumulated profit 累积利润；滚存溢利
PGGJp D? accumulated reserve 累积储备
JTJ4a8DE accumulation of surplus income 累积收益盈余
| <$O5b' acquired assets 既得资产
kA0 ^~ acquisition 收购；购置；取得
Lf9h;z># acquisition cost 购置成本
+\Q@7Lj acquisition expenses 购置费用
f*Bc`+ G acquisition of 100% interest 收购全部股权
Ek0.r)Nw acquisition of control 取得控制权
{n'}S( acquisition of fixed assets 购置固定资产
M}u2aW2]X acquisition of shell “买壳”
/2q%'"x( acquisition price 收购价
)M~5F,) act of God 天灾
?`$4ZDM acting partner 执事合伙人
|Gi/=[Tp active market 买卖活跃的市场；交投畅旺的市场；旺市
+L6$Xm5DAv active partner 积极参与的合伙人
ly@CX((W active trading 交投活跃
zx*f* L,6F actual circulation 实际流通
?1sY S actual cost 实际成本
#96a7K actual expenditure 实际开支；实际支出
;Wdo* ysW actual income 实际入息；实际收入；实际收益
40XI\yE_? actual market 现货市场
S;~_9i]upe actual price 现货价；实际价格
F(r &:3!97 actual profit 实际利润
b`mEnI
VIz actual quotation 实盘；实际价位；实际报价
Pc<ZfO # actual year basis 按实际年度计算
vvC GzOv actuals 实货
JAK*HA actuarial investigation 精算调查
zZ6 3
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[ cq>QMW actuarial report 精算师报告
W2^R$"U Actuarial Society of Hong Kong 香港精算学会
D S
yE actuarial valuation 精算师估值
\b->AXe8 actuary 精算师
lk|/N^8M ad referendum agreement 暂定协议；有待覆核的协定
4M} /PoJ ad valorem duty 从价税；按值征税
v:'y&yS ad valorem duty system 从价税制
2+Hi aYDZ ad valorem fee 从价费
$[Ns#7K ad valorem tariff 从价关税
X+iULr.^`~ additional allowance 额外免税额
YeVhWPn@ additional amount for unexpired risk 未过期风险的额外款额
joq
;N]S additional assessable profit 补加应评税利润
k?,g:[4 ! additional assessment 补加评税
,bJx|
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&* iiQ3 additional commitment vote 额外承担拨款
n)yqb additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)X FMlSx) additional dependent parent allowance 供养父母额外免税额
<Bwu N,} additional provision 额外拨款
V#gXchH[L additional stamp duty 附加印花税
xS'So7: h additional tax 补加税罚款；补加税款
[Pay<]c6g Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
=0S7tNut adjudged bankrupt 被裁定破产
n~Ix8|S h adjudicated bankrupt 裁定破产人
^]HwStn&= adjudication fee 裁定费；评定印花税额手续费；评估契据费
KH-.Z0
2U adjudication of bankruptcy 裁定破产；宣告破产
SWt"QqBU adjudication of insolvency 裁定无力偿还债务
hwJ.M4 adjusted actual 经调整的实数；调整后的实数
$HRpG
adjusted current assets 经调整的流动资产；调整后的流动资产
|j;`;"+B adjusted figure 经调整的数字；调整后的数额
6tM{cK%v1 adjusted liabilities 经调整的负债；调整后的负债
2B# \683 adjusted loss 经调整的亏损；调整后的亏损
%o-*~GQ@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
8eNGPuo L) adjusted profit 经调整的利润；调整后的利润
7^1ikmYY adjusted surplus 经调整的盈余额；调整后的盈余额
O`eNuQSv adjusted value 经调整的价值；调整后的价值
v-o/zud]] adjustment 调整；修订；理算〔保险〕
B( ~D*H2T[ adjustment centre 调剂中心
9I9)5`d|Jn adjustment lag 调整过程的时间差距；调整时差
pR $c<p adjustment mechanism 调整机制
\hz)oC adjustment of loss 亏损调整
r *Mm5QozA adjustment process 调整过程；调整程序
n(L {2r adjustment range 调整幅度
Z(s }
#- administered exchange rate 受管制汇率
f'
e KX7R Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Oe?nX> administration expenses 行政费用
Cfi5r|S administration fee 手续费；行政费
Aq-v3$XL administration in bankruptcy 破产管理
DE[y&]/C{ administration order 遗产管理令
~vg W:]i administrator 管理人；遗产管理人
*UTk. :G5 administrator of the estate 遗产管理人
<NUZPX29 admission of debt 债项承认书
cWi2Sls admission of proof 接纳债权证明
5g=" # advance 放贷款项；垫付款项；预支款项；预付款项
>v(Xc/oI advance account 暂支帐目；预付款帐户
^0 t`EZ$ advance compensation 预付补偿金
oq|K:<l advance from shareholder 股东垫款
JO$0Z advance pending reimbursement 预支以待日后付还
rpvm ].4 advanced economy 先进经济体系
Y\rKw!u_! advancement 预付；预付财产
R
.,w`<< advances warrant 垫款令
wZ\0<skU advancing 贷出
0Bll6Rd adverse balance 逆差
$]_=B Jyu adverse exchange 逆汇
@`T6\ 1 advertisement addressed to shareholders 在报章刊登的致股东通告
4#o` - vcW advice for collection 托收通知书
ji1A>jepF advice of drawing 提款通知书；汇票通知书
?lTQjw{ advice of payment 付款通知
U|>Js!$ Advisory Committee [Securities and Futures Commission]
a P`;Nr= 谘询委员会〔证券及期货事务监察委员会〕
ka (xU#; Advisory Committee on Diversification 经济多元化谘询委员会
3c nsJV] affidavit 誓章；遗产申报誓章
Y{jhT^tKK affidavit of no receipt 述明无收款的誓章
D=8=wT2 < affiliate 联号；联营公司；附属公司
@8 pRI S"V affiliated company 附属公司；联号；联营公司
N7NK1<vw2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
E yNCky affordability 负担能力
/<n_X:[) African Development Bank [AfDB] 非洲开发银行
Fax73vl|^a after-acquired property 事后取得的财产
$wBUu after-hours dealing 市后交易
;gF"o 5/Q after-tax profit 税后盈利；税后利润；税后溢利
n 4ISHxM agency agreement 代理协议
m~}nM |m% agency expenses 代理机构的开支
}5 A?WH_ agency fee 代理费
yVW )DQ 4? Agency Law 《代理法》
n9#@
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[P<oyd@# agent of company 公司代理人
4"GY0)
Q agent's fee 代理人费；经纪费
P\Ka' i aggregate 总计；总数；总体数字
Mqna0"IYx* aggregate amount 总款额；总额
'rSM6j aggregate assets and liabilities 总体资产与负债
{P*RA'H3G aggregate at constant price 按固定价格计算的总体数字
u+ -}| aggregate demand 总需求
a+Z/=YUR aggregate gross position 总持仓量
Y,+$vj:y8 aggregate limit 总限额
CzwnmSv{. aggregate of salaries tax 合计薪俸税
H7uW|'XWz aggregate performance 总体表现；总体业绩
uG/Zpi aggregate supply 总体供应
S2`p&\Ifn aggregate surplus 总盈余
Ts.6 1Rx aggregate total 整体总额
oRC j]9I$ aggregate value 总值；合计价值
f>Ge
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+ 5 05 aggregated net chargeable income 合计应课税入息实额
5y.kOe4vH aggregation 合并计算；合计；总和
|kj k{ aggregation of incomes of husband and wife 夫妇入息合并计算
Eg
;r]?|6 aggregation of property 财产的总和
DlaA-i]l agio 差价；贴水
O)&V}h U* 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》
Z/%>/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
m~2PpO 《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》
<FP&1Eg!| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0(]C$*~mk 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
z+;+c$X Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
O5E \#*<K 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+ "Ka #Z agreement for a settlement 授产协议
d}Q;CF3 m: agreement for assignment 转让协议
i7iL[+f]Q agreement for sale 售卖协议；买卖协议
t)5bHVx agreement for sale and purchase 买卖协议
6<gh:vj agreement for the payment of interest 支付利息协议
zh7NXTzyf agreement for the repayment of money 还款协议
Ty7x jIs agreement of reinsurance 再保险协议
v&|o5om Agricultural Bank of China 中国农业银行
Mu Tl N air passenger departure tax 飞机乘客离境税
E<0Y;tR Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
H>2)R 7h airport tax 机场税
\\6/" alcohol duty 酒精税
PKmr5FB alienation 让与；让渡；转让
mkgDg y alimony 生活费；赡养费
6?r}bs6Msx All Ordinaries Index [AOI] 所有普通股指数
'};pu;GA7 all risks 全险；综合险
2WqjNqx)6 All Sales Record for Stock Market 《股票市场成交报告》
^`ny]3JA Allied Capital Resources Limited 新联财务有限公司
?8pR RzV$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
c1c8):o+V allocation letter 拨款信件
)A,M T i allocation of fund 分配款项；预留款项
7V?TLGgd$ allocation of profit 利润分配；溢利分配
G{)2f &< allocation warrant 拨款令
l1nrJm8 allotment 分配；配股
: W^
k3/t allotment notice 股份配售通知；配股通知
9[T}cN=| allotment of shares 股份分配
rQCj^=cf;~ allowable 可获宽免；免税的
Ean
#>h allowable business loss 可扣除的营业亏损
Dz8)u:vRS allowable expenses 可扣税的支出
| pA3ZWm allowance 免税额；津贴；备抵；准备金
!2=< MO allowance for debts 债项的免税额
z`XX[9 $qm allowance for depreciation by wear and tear 耗损折旧免税额
F8KSB"!NR allowance for funeral expenses 殡殓费的免税额
`-IX" rf allowance for inflation 为通货膨胀而预留的款项；通胀准备金
lx(kbSxF allowance for repairs and outgoings 修葺及支出方面的免税额
ibha` allowance to debtor 给债务人的津贴
T:dV[3 alteration of capital 资本更改
"|`euxYV alternate trustee 候补受托人
cJ=0zEv amalgamation 合并
x:4 :G( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
<A<N? `" ambit of charges 征税范围；收费范围
/d*d '3{c amended valuation 经修订的估值
N
8 n`f American Commodities Exchange 美国商品交易所
^O}` i American Express Bank Limited 美国运通银行
o-c. D=~ American Stock Exchange 美国证券交易所
"=@X>jUc amortization 摊销
O!#r2Y"?K1 amount due from banks 存放银行同业的款项
MDAJ
p>o amount due from banks abroad 存放海外银行同业的款项
;L r]w8 d amount due from holding companies 控股公司欠款
"dQ02y amount due from local banks 存放本港银行同业的款项
m5`<XwD9 amount due to banks 银行同业的存款
v;1<K@UT amount due to banks abroad 海外银行同业的存款
' >4 H#tu amount due to holding companies 控股公司存款
WS6'R amount due to local banks 本港银行同业的存款
Jpm=V*P amount due to outport banks 外埠银行同业的存款
Mh 3Tfp amount for note issue 发行纸币的款额
sN"<baZ amount of bond 担保契据的款额
QY|Rz(;m amount of consideration 代价款额
hT go amount of contribution 供款数额
](-zt9,
N; amount of indebtedness 负债款额
`)?N7g[ \u amount of principal of the loan 贷款本金额
0o7*5| T4 amount of rates chargeable 应征差饷数额
opqY@>Vh& amount of share capital 股本额
Y`3V&8X amount of sums assured 承保款额
8#L
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Ht pZ5 amount of vote 拨款数额
wwUa+6? amount payable 应付款额
#q?'<''d, amount receivable 应收款额
%W`
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:J6 xY y$ analysis 分析
j]P'xrWl]8 ancillary risk 附属风险
$\Oc]% annual account 周年帐目；周年帐目报表；年度决算；年结
/0 CS2mLC annual accounting date 年结日期
[]OmztB annual allowance 每年免税额；年积金；年度津贴；年津
W-D{ c U annual balance 年度余额
/x q^]0xy annual disposable income 每年可动用收入
Vq$8!#~w annual estimates 周年预算
5Q7Z$A1a
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? `hA :X< annual general meeting 周年大会
z;iNfs0i$ annual growth rate 年增率；每年增长率
FJQ=611@ annual long-term supplement 长期个案每年补助金
p?-qlP l annual pensionable emolument 可供计算退休金的年薪
aGBUFCCa annual report 年报
z>]P _E~`} Annual Report on the Consumer Price Index 《消费物价指数年报》
/:B2-4>Q! annual return 周年报表；周年申报表；每年报税表格
O#Ma Z.= Annual Return Rules 《周年报表规则》
qBF6LhR annual review of consumer prices 每年消费物价回顾
u4x>gRz) annual roll-forward basis 逐年延展方式
vB<9M-sa0 annual salary 年薪
g~p43sVV annual statement 年度报表；年度决算表
9x`1VR
: 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
o wviIZFe annuitant 年金受益人
Nnx dO0X annuity 年金
fDjJ dRS" annuity contract 年金合约
Uz =OTM annuity on human life 人寿年金
L8,/ antecedent debt 先前的债项
dOX"7kZ ante-dated cheque 倒填日期支票
[,L>5:T anticipated expenditure 预期开支
fU<_bg anticipated net profit 预期纯利
Qp CTHpZ anticipated revenue 预期收入
uA4x x Y anti-inflation measure 反通货膨胀措施
E5q t~:C| anti-inflationary stance 反通货膨胀立场
NK\0X5##. apparent deficit 表面赤字
K2{6{X= apparent financial solvency 表面偿债能力
&yRR!1n)H apparent partner 表面合伙人
?U+nR/H:6 application for personal assessment 个人入息课税申请书
DGbEQiX$\ application of fund 资金应用
_ 9yW; i- application to release as liquidator and to destruct the books of accounts and documents
2q4-9vu 申请免除清盘人职务及毁灭帐簿与文件
>N~orSw% appointed actuary 委任精算师
s~06%QEG appointed auditor 委任核数师；委任审计师
`{%ImXQF appointed trustee 委任的受托人
&G!~@\tMg appointer 委任人
#(}'G* apportioned pro rata 按比例分摊
Dy &{PeE! apportionment 分配；分摊
5[LDG/{Tys Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
BdB9M8fM apportionment formula 分摊方程式
6<fcG apportionment of estate duty 遗产税的分摊
\1sWmN6 appraisal 估价；评估
n"w>Y)C(X) appreciable growth 可观增长
' ""s% C+ appreciable impact 显着影响
.B?fG)'WsF appreciable increase 可观增长
cHC1l appreciation 增值；升值
l6-
n{zG appreciation against other currencies 相对其他货币升值
6zIK%< appreciation of the exchange value of Hong Kong dollar 港元汇值上升
W[f%m0 appreciation tax 增值税
)>tT ""yEl appropriation 拨款；拨用；拨付
%/2OP &1< appropriation account 拨款帐目
l?A~^4(5a/ Appropriation Bill 拨款法案
[]doLt;J appropriation-in-aid system 补助拨款办法
s.^+y7$ approved assets 核准资产
Th
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.oM;D~(=9 approved budget 核准预算
5,|of {8 approved charitable donation 认可慈善捐款
lWDSF]ZYV approved charitable institution 认可慈善机构
}Te+Rv7{E approved currency 核准货币；认可货币
'w0?- approved estimates 核准预算
ASB3|uy _ approved estimates of expenditure 核准开支预算
lS|F& I5j approved overseas insurer 核准海外保险人
{A~3/M%74; approved overseas trust company 核准海外信托公司
(%'`t(< approved pooled investment fund 核准汇集投资基金
P~84#5R1 approved provident fund scheme 认可公积金计划
z))rk vL% approved provision 核准拨款
N)/7j7c~; approved redeemable share 核准可赎回股份
tzY?LX[3 approved regional stock 认可地区性证券
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approved retirement scheme 认可退休金计划
XVF!l> nE approved subordinated loan 核准附属贷款
1 F&}e&}c arbitrage 套戥；套汇；套利
H2'djZ arbitrageur 套戥者；套汇者
$F1Am% arbitrary amount 临时款项
+7{8T{ arrangement 措施；安排；协定
oT|:gih5 arrears 欠款
@~&|BvK% \ arrears of pay 欠付薪酬
1:RK~_E arrears of revenue 逾期未收税款；逾期未收的帐项
tr58J% Mu articles of association 组织章程；组织细则；组织章程细则
m=TZfa^r Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
F$ckW'V ascertainment of profit 确定利润
p+228K ;H "Asia Clear" “亚洲结算系统”
.l,]yWwfK Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Y4+iNdd Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
!$/P8T``M Asian Development Fund [ADF] 亚洲发展基金
7pN&fAtj/ Asian dollar bond 亚洲美元债券
n\< uT1n Asian dollar market 亚洲美元市场
r`$P60,@C Asian dollar rate 亚洲美元利率
c_t 7< Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
MO?
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)Fw#]~Z asked price 沽盘；喊价；索价；卖方报价
y Ni3@f assessable income 应评税入息
hY /qMK5 assessable loss 应评税亏损
L#WGOl assessable profit 应评税利润
"EVf1iQ assessable value 应评税值
'!`| H 3 assessed profit 估定利润
9rIv-&7'm assessed value 经评估价值
ixL[(*V assessment 评税；评定；估价；评税单
TEla?N assessment number 评税编号；估价编号
^x Z=";eq assessment of additional tax 补加税评税
Uu|2!}^T assessment of performance 业绩评估；实绩评价
4b +_|kYb Assessor 评税主任
VR'zm\< D asset price bubbles 资产价格泡沫
e0]#vqdO asset-backed securities 具资产保证的证券
JLj b'Bn assets accretion 资产增值
(,tL(:c assets and liabilities 资产与负债
Xy}>O* assets betterment statement 资产递增表；资产改进表
b8 1cq, assets lending 实物放款；有抵押贷款
5~$WSL?O) assets of the company passing on the death 死者去世时转移的公司资产
Y-,S_59 assets pledged as security for liabilities 用作负债抵押的资产
:QF`Orb!^ assets portfolio 资产投资组合
G5lBCm assets price 资产价格
,."wxP2u assets quality 资产质素
RU~Pa+H assets realization 资产变现
TEbIU8{Y assets refinancing arrangement 资产再集资安排
i6S["\h> assets securitization 资产证券化
1d$wP$ assets situated outside Hong Kong 在香港以外地方的资产
W )^%/lAh assets stripping 削减资产；拆卖资产
GP x+]Jw8\ assets value 资产值
C`uL
4r assignee 承让人
>|0 I\{ C assignment 转让；转让书；转让契
1ed^{Wa4$9 assignment of interest 权益转让
{suQ"iv assignment of letters patent and trade mark 专利证书及商标转让
}rnu: 7 assignment of property 物业转让；物业转让书
p&\DG assignment right 转让权
: rud o[L assignor 转让人
'UTM EN& associate 有联系的人；有关连人士；相联者；合伙人；联系人
E&Zt<pRf;2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
fl4 0jo] associate member 附属会员
8@){\.M associated body corporate 相联法人团体
a
p( PI?]X associated company 相联公司；联属公司
'*EK i associated corporation 相联法团
[x-
9m\h Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1@}<CWE9 公认会计师公会〔英国〕
ftQ;$@ Association of Futures Exchange Brokers 香港期货经纪协会
xiL+s- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
sGh TP/ association of underwriters 承保人组织
Jx Kd assumption of control 接管
4h YK$!"r assurance 担保；保险；转易；转易书
#ApmJLeC O assurance of interest 权益的转易
cEn|Q at 19XX price 按一九ＸＸ年价格计算
#Zi6N at a discount 按赔价计算；按贴水价格计算；打折扣
VCT1GsnE at a premium 按溢价计算；按升水价格计算
|,({$TrF at call 通知付款；按通知
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;hjxR- at constant market price 按固定市价计算
s LzZ}u?( at constant price 按固定价格计算
bM }zGFt at cost 按成本计算
2IP<6 l8N at current market price 按当时市价计算；按现时市价计算
=$ T[ at current price 按当时价格计算；按现时价格计算
TH55@1W ,[ at factor cost 按要素成本计算；按生产要素成本计算
~@e =+Z at money-of-the-day price 按付款当日价格计算
I,aaSBwt&2 at or better 按指定或较佳价位〔买卖指令〕
uL:NWgN at par 按面值计算；平价
e;LC\*dG at sight 见票即付
j3S!uA?
at the close 按收市盘
?T,a(m<i { at the opening 按开市盘
~mZ[@ Z attestation 见证；见证条款
-a l at-the-money option 平价期权
69t6lB#;! attorney 受权人；受托代表人
\^!<Y\\ attornment 新拥有人承认书
3Vk\iJ attributable profit 可归属利润
sxdDI?W4 attributable share value 可归属股份价值
ma/<# l^} Auckland Stock Exchange 奥克兰证券交易所
r=xec@R]* auction 拍卖
ys :F auctioneer 拍卖商
)`2ncb
audit 审计；核数
-
^Y\'y2 Audit Commission 审计署
:G=ol2Q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
iG"1~/U 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〕
E_P,>f audit review 帐目审查
Pj* ]%V Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
|h&okR+_, audited account 审计帐目；经审计的帐目
JUJrtK S audited annual account 经审计的周年帐目
di ]CYLf audited balance sheet 经审计的资产负债表
b(adM3MP auditor 核数师；核数主任；审计师
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# auditor's certificate 核数师证明书；审计师证明书
k 4en/& auditor's report 核数师报告；审计师报告
n\$.6
_@x Aussie bond 澳元债券
L+mHeS l austerity budget 紧缩预算
#KuBEHr Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
y'<5P~W!a Australia All Ordinaries Index 澳洲所有普通股票指数
P,#l~ \ Australian Dollar [AUD] 澳元
s ! ]QG Australian Options Market 澳大利亚期权市场
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Ocvp Australian Securities Commission 澳洲证券事务监察委员会
{KD gK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
14D 7U/zer Australian Stock Exchange 澳大利亚证券交易所
C,r `I/; Austrian Schilling [ATS] 奥地利先令
8* yo7q& authentication 认证；鉴证
WE[m@K[CR authority to purchase 委托购买证；委购书
wm=RD98 authorization 认可；核准；授权；授权书
=x^l[>sz authorization by direction 指示授权
"XNu-_$N<a authorization by instruction 指令授权
]iDJ*! I authorization by warrant 令状授权
XY{:tR_al authorization of unit trust 单位信托的认可
VI24+h'J authorized agent 指定代理人
)_8}53C authorized capital 法定资本
&|N%#pYS authorized clerk 出市员
-~][0PVL9 authorized dealer 认可交易商
NQC3!=pQ}Y authorized financial institution 认可财务机构
j`R <90~/ authorized fund 认可基金
\E@s_fQ] authorized fund house 获授权的基金公司；认可基金公司
"#twY|wW authorized institution 认可机构
Cqgk authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
%f(S'<DhC authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
85D^ @{ authorized insurer 获授权保险人；获认可承保人
q[G /} authorized investment 特准投资项目
#%^\\| 'z authorized person 获授权人
HK0::6n{ authorized representative 获授权代表
's[BK/ authorized share capital 法定股本
t'R' :+0Vf automated quotation system 自动报价系统
t<sNc8x Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
-\kXH"% 自动交易系统〔香港期货交易所有限公司〕
a jQqj . automatic adjustment mechanism 自动调整机制
efjO8J[uk- automatic adjustment system 自动调整系统
.Z=Ce! Automatic Clearing House 自动票据交换所
R zS|dGNQE automatic exchange rates accumulation system 自动化汇率累集系统
bar0{!Y" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5g``30:o automatic teller machine [ATM] 自动柜员机
WRD
A ` autopay 自动转帐
2@ 9pr available assets 可用资产
Dz`k[mI available fiscal reserve 现存财政储备
q_ T] 9d available profit 可用利润
k&) K( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
CV&zi 6 average 平均；平均数；海损
8/3u/ average basic salary 平均基本薪金
XDk'2ycv average consumer expenditure 平均消费开支；一般消费开支
H&X:!xa5 average cost 平均成本
A Jyq>0p average cost of land production 增辟土地平均成本
aDL)|> "Q average daily turnover 平均每日成交额
[ $l"-*s4 average daily wage rate 平均每日工资率
tAqA^f*{ average expenditure pattern 平均开支模式
~BZXt7DE average growth rate 平均增长率
j z~[5m}J average net fixed assets 固定资产平均净值
; 8P_av}C average of relatives 相对价格平均数
)N(9pnyZH average price 平均价格
LJ GJ|P average propensity to consume 平均消费倾向；一般消费倾向
r C_d$Jv average propensity to save 平均储蓄倾向；一般储蓄倾向
hq<5lE^ average rate 平均率
TDlZ! $g( average revenue 平均收入；平均收益
!4R>O6k average stock 平均库存；平均存货
74K)aA average yearly rent 平均年租
X JY5@I. avoidance of double taxation 避免双重课税
^qxdmMp)l avoidance of tax 避税
