A:
j )6A A share Ａ股；甲类股份
Hu|;cbK abatement of tax 减税；减扣免税额
DfP4 ` ABN AMRO Bank N.V. 荷兰银行
q.0a0 /R above-the-line expenditure 线上项目支出；经常预算支出
q3 \
YL? above-the-line receipt 线上项目收入；经常预算收入
<Q 'J=;vV ABSA Asia Limited 南非联合亚洲有限公司
S[rz=[7{ absolute change 绝对数值变更
3z9}cOFq]z absolute expenditure 实际开支
)CQ'kHT<e absolute guideline figure 绝对准则数字
[psW+3{bG absolute interest 绝对权益
Hc1S:RW absolute order of discharge 绝对破产解除令
H8+7rM absolute profit margin 绝对利润幅度
fOE w]B#@ absolute value 实值；绝对值
T +7O+X# absolutely vested interest 绝对既得权益
won;tO]\;@ absorbed cost 已吸收成本；已分摊成本
Uk=jQfA*J absorption 吸收；分摊；合并
s/ +@o: absorption rate 吸收率；摊配率；分摊率
[(U:1&x & ACB Finance Limited 亚洲商业财务有限公司
X>^St&B}fC acceptable form of reciprocity 合理的互惠条件
X4LU/f<f acceptable rate 适当利率；适当汇率
RnV
) * acceptance agreement 承兑协议
E7-il;`cKn acceptance for honour 参加承兑
(K"U # Zn acceptor 承兑人；接受人；受票人
Z-W>WR acceptor for honour 参加承兑人
MG<kvx~2 accident insurance 意外保险
n>?o=_|uR Accident Insurance Association of Hong Kong 香港意外保险公会
I!?-lI@( accident insurance scheme 意外保险计划
UU')V accident year basis 意外年度基准
aMQfg51W: accommodation 通融；贷款
t<5 $85Y~ accommodation bill 通融票据；空头票据
B2Qt tcJ
accommodation party 汇票代发人
LIYj__4=| account balance 帐户余额；帐户结余
r9<OB`)3+ account book 帐簿
!, Y1FC account collected in advance 预收款项
'{+5+ J account current book 往来帐簿
P! @b:.$ account of after-acquired property 事后取得的财产报告
% "|I`
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)
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account payable 应付帐款
f0+)%gO{ account payee only [A/C payee only] 只可转帐；存入收款人帐户
&GF@9BXI3 account receivable 应收帐款
zi l^^wT0J account receivable report 应收帐款报表
hw/ : account statement 结单；帐单；会计财务报表
oUrNz#U account title 帐户名称；会计科目
Vvk1 D( accountant's report 会计师报告
@&(0]kZ6 Accountant's Report Rules 会计师报告规则
EY Ni` accounting and auditing procedure 会计与审计程序；会计与核数程序
$'FPs oH Accounting Arrangements 《会计安排》
Y=+pz^/" accounting basis 会计基础
UfcQFT{() accounting by Official Receiver 破产管理署署长呈交的帐目
F}p)Q $0 Accounting Circular 《会计通告》
? S^ U-.` accounting class 会计类别
r EEoR'c6 accounting date 记帐日期；会计结算日期
(D 5 dN\ accounting for money 款项核算
8." B Accounting Officer 会计主任
r w(EI,G accounting period 会计报告期；会计期
aMdW T4 accounting policy 会计政策；会计方针
g{wOq{7 V accounting practice 会计惯例
|P!7T. accounting principle 会计准则
P%w)*); accounting record 会计记录
J { fTx@?( accounting report 会计报告
7.Df2_ ) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
.YYfba#{
Accounting Society of China 中国会计学会
,@1rP 55 accounting statement 会计报表
ZoJ_I
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[?z`XY_- accounting transaction 会计事项；帐务交易
~JhH ,E accounting treatment 会计处理
ASA ]7qyO accounting year 会计年度
F
uYjrzmx accretion 增值；添加
OolYQU1_ accrual 应计项目；应累算数目
L-Io!msb accrual basis 应计制；权责发生制
C s XV0 accrual basis accounting 应计制会计；权责发生制会计
}ZaZPB/_}P accrue 应累算；应计
/BEE.`6yI5 accrued benefit 应累算利益
-JgN$S f accrued charges 应计费用
[X K^3pT_ accrued cumulative preference share dividend 应累算的累积优先股股息
XdS&s}J[I accrued expenses 应累算费用
{/|RKV83 accrued interest payable 应付利息；应计未付利息
x_Y03__/ accrued interest receivable 应收利息；应计未收利息
+/+:D9j , accrued right 累算权益
4yy9m8 / accruing profit 应累算的利润
d) hA 'k accumulated fiscal reserve 累积财政储备
BM aw]D accumulated profit 累积利润；滚存溢利
Eod'Esye5 accumulated reserve 累积储备
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,LyE accumulation of surplus income 累积收益盈余
)LOV)z|} acquired assets 既得资产
t!^ j0 q acquisition 收购；购置；取得
"u29| OY acquisition cost 购置成本
:(7icHa acquisition expenses 购置费用
(%p@G5GU acquisition of 100% interest 收购全部股权
f_\,H|zco) acquisition of control 取得控制权
yhTC?sf< acquisition of fixed assets 购置固定资产
t5t!-w\M$+ acquisition of shell “买壳”
g~ubivl2 acquisition price 收购价
T $ w`=7 act of God 天灾
))M!"* acting partner 执事合伙人
\N 3A2L)l active market 买卖活跃的市场；交投畅旺的市场；旺市
\PU7,*2 active partner 积极参与的合伙人
Q`= ,&;T> active trading 交投活跃
n:dnBwY actual circulation 实际流通
f%#q}vK- actual cost 实际成本
(r Tn6[ * actual expenditure 实际开支；实际支出
::<v; `l actual income 实际入息；实际收入；实际收益
M/?*?B actual market 现货市场
vca]yK <u actual price 现货价；实际价格
b {
M'aV actual profit 实际利润
$W_sIS0\z
actual quotation 实盘；实际价位；实际报价
]*/%5ZOI& actual year basis 按实际年度计算
I(rZ (|^A actuals 实货
u9c^:Op actuarial investigation 精算调查
* I)F 5M actuarial principle 精算原则
eHX;*~e6) actuarial report 精算师报告
<rQ+ErDA Actuarial Society of Hong Kong 香港精算学会
o paRk.p actuarial valuation 精算师估值
7 &O 0 actuary 精算师
YB`1S ad referendum agreement 暂定协议；有待覆核的协定
]7|Z s]6 ad valorem duty 从价税；按值征税
cmcR @zv ad valorem duty system 从价税制
I
0vJJP# ad valorem fee 从价费
n,Gvgf ad valorem tariff 从价关税
C3k[ipCN additional allowance 额外免税额
>^!)G^ B additional amount for unexpired risk 未过期风险的额外款额
6j 2mr6o additional assessable profit 补加应评税利润
J ?y0R X additional assessment 补加评税
Xzn}g H] additional commitment 额外承担
8u|F %Sg additional commitment vote 额外承担拨款
0(o{V:l%Z| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
] Hiw+5n additional dependent parent allowance 供养父母额外免税额
ja2BK\"1: additional provision 额外拨款
eN,6p '& additional stamp duty 附加印花税
Ns2<wl- additional tax 补加税罚款；补加税款
%+8" -u Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
cPp<+ ts adjudged bankrupt 被裁定破产
z79c30 y]" adjudicated bankrupt 裁定破产人
+H**VdM6s adjudication fee 裁定费；评定印花税额手续费；评估契据费
%3kS;AaA adjudication of bankruptcy 裁定破产；宣告破产
Y[~Dj@Q< adjudication of insolvency 裁定无力偿还债务
zm~sq_=^ adjusted actual 经调整的实数；调整后的实数
%mF Z!( adjusted current assets 经调整的流动资产；调整后的流动资产
p u OAt adjusted figure 经调整的数字；调整后的数额
fVvB8 [(;~ adjusted liabilities 经调整的负债；调整后的负债
bCfw,V{sce adjusted loss 经调整的亏损；调整后的亏损
T8t_+| (
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)&px[Dbx adjusted profit 经调整的利润；调整后的利润
3'jH,17lWV adjusted surplus 经调整的盈余额；调整后的盈余额
dTTC6?yPXf adjusted value 经调整的价值；调整后的价值
]tsp}M@ adjustment 调整；修订；理算〔保险〕
qK -\`m adjustment centre 调剂中心
-hU1wX% U adjustment lag 调整过程的时间差距；调整时差
1}/ 37\ adjustment mechanism 调整机制
nBg
tK adjustment of loss 亏损调整
nhImO@Q: adjustment process 调整过程；调整程序
LW#$%} adjustment range 调整幅度
A7enC,Ey administered exchange rate 受管制汇率
^| r6>b Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_C4N6YdU administration expenses 行政费用
|!6<L_31% administration fee 手续费；行政费
.~AQxsGH administration in bankruptcy 破产管理
QLLMSa+! \ administration order 遗产管理令
Ha41Wn'tZ administrator 管理人；遗产管理人
k:i}xKu administrator of the estate 遗产管理人
E``\Jre@ admission of debt 债项承认书
w f" "=; admission of proof 接纳债权证明
\ $Q ? advance 放贷款项；垫付款项；预支款项；预付款项
qBDhCE advance account 暂支帐目；预付款帐户
.~Gt=F+`s advance compensation 预付补偿金
V jqs\ advance from shareholder 股东垫款
|T+YC[T#v advance pending reimbursement 预支以待日后付还
W6&mXJ^3L advanced economy 先进经济体系
fN_Ilg)t?5 advancement 预付；预付财产
ozUsp[W> advances warrant 垫款令
f=cj 5T:[ advancing 贷出
\N a adverse balance 逆差
S2PPwCU adverse exchange 逆汇
% G> advertisement addressed to shareholders 在报章刊登的致股东通告
_xu_W;nh advice for collection 托收通知书
FCIA8^}s advice of drawing 提款通知书；汇票通知书
N / Fa^[ advice of payment 付款通知
cM Z- Advisory Committee [Securities and Futures Commission]
aS/ MlMf 谘询委员会〔证券及期货事务监察委员会〕
8 S#TOeQ Advisory Committee on Diversification 经济多元化谘询委员会
S%IhpTSe6 affidavit 誓章；遗产申报誓章
VlFhfOR6t affidavit of no receipt 述明无收款的誓章
3R ?6{. affiliate 联号；联营公司；附属公司
p/ au.mc affiliated company 附属公司；联号；联营公司
r"$~Gg.%( affirmation [estate duty] 非宗教式宣誓〔遗产税〕
kJNu2 S affordability 负担能力
c.{t +OR African Development Bank [AfDB] 非洲开发银行
j|w_B O 9 after-acquired property 事后取得的财产
zL=PxFw0 after-hours dealing 市后交易
,/Al' after-tax profit 税后盈利；税后利润；税后溢利
s<'WTgy1i agency agreement 代理协议
#McX agency expenses 代理机构的开支
'9 tV-whw agency fee 代理费
XJ6=Hg4_O Agency Law 《代理法》
N?l agent 代理人；承销人
b~Un=-@5a agent of company 公司代理人
qk_YFR?R agent's fee 代理人费；经纪费
['_W < aggregate 总计；总数；总体数字
CT[CM+ aggregate amount 总款额；总额
JWV n@)s aggregate assets and liabilities 总体资产与负债
/L;
c -^ aggregate at constant price 按固定价格计算的总体数字
`7
3I}%? aggregate demand 总需求
JrGY`6##p aggregate gross position 总持仓量
hOR1R B aggregate limit 总限额
8c<OX! aggregate of salaries tax 合计薪俸税
!f01.Tq8 aggregate performance 总体表现；总体业绩
+z O.|`+ aggregate supply 总体供应
|wkUnn4UB8 aggregate surplus 总盈余
\xjI=P'-25 aggregate total 整体总额
_r?.%] \. aggregate value 总值；合计价值
]EfM;'j[ aggregated basis 合计基准
9/dI 6 P7 aggregated net chargeable income 合计应课税入息实额
|*y'H* aggregation 合并计算；合计；总和
O`TM} aggregation of incomes of husband and wife 夫妇入息合并计算
UI_u:a9Q/ aggregation of property 财产的总和
`2a7y]? agio 差价；贴水
f"aqg/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》
Jl@YBzDfF Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8 fC 5O 《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》
D[Kq` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0}wmBSl 《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》
+?ilTU Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
c^8csQ fG 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{O5(O oDa agreement for a settlement 授产协议
c;doxNd6 agreement for assignment 转让协议
R=<uf:ca agreement for sale 售卖协议；买卖协议
G~{# %i agreement for sale and purchase 买卖协议
SGUZ'} agreement for the payment of interest 支付利息协议
'"]QAj?N agreement for the repayment of money 还款协议
B
j z@X agreement of reinsurance 再保险协议
j% Wip j;c Agricultural Bank of China 中国农业银行
w'&QNm> air passenger departure tax 飞机乘客离境税
Q+zy\T Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
VskdC?yIp airport tax 机场税
~!#2s' alcohol duty 酒精税
aB 2t /ua alienation 让与；让渡；转让
!"bU|a alimony 生活费；赡养费
-^WW7 g` All Ordinaries Index [AOI] 所有普通股指数
W3y9>]{x^ all risks 全险；综合险
[_1K1i"m All Sales Record for Stock Market 《股票市场成交报告》
li Allied Capital Resources Limited 新联财务有限公司
fT0+i nRG all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2SJ|$VsLaE allocation letter 拨款信件
JB9s# ` allocation of fund 分配款项；预留款项
nD}CQ_C allocation of profit 利润分配；溢利分配
pg/SYEvs V allocation warrant 拨款令
cb`ik)=K% allotment 分配；配股
A9kn\U92 allotment notice 股份配售通知；配股通知
{"hyr/SK d allotment of shares 股份分配
PGJkQsp0 allowable 可获宽免；免税的
QP< vjj% allowable business loss 可扣除的营业亏损
.Gn-` allowable expenses 可扣税的支出
* %w8bB allowance 免税额；津贴；备抵；准备金
2'7)D}p allowance for debts 债项的免税额
:0vKt 6>Sp allowance for depreciation by wear and tear 耗损折旧免税额
8~:s$~&r allowance for funeral expenses 殡殓费的免税额
0jMS!"k
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
zTW)SX_O allowance for repairs and outgoings 修葺及支出方面的免税额
Qkx}A7s K allowance to debtor 给债务人的津贴
bxvpj alteration of capital 资本更改
hs?cV)hDS alternate trustee 候补受托人
IT f4PxF amalgamation 合并
Tw@:sWC ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
s E0ldN" ambit of charges 征税范围；收费范围
xAu&O\V amended valuation 经修订的估值
Zz^!QlF American Commodities Exchange 美国商品交易所
`+ 5,=S American Express Bank Limited 美国运通银行
VZCCMh- American Stock Exchange 美国证券交易所
K yDPD' amortization 摊销
yN9setw*,M amount due from banks 存放银行同业的款项
a"wh g~ amount due from banks abroad 存放海外银行同业的款项
e8VtKVcY amount due from holding companies 控股公司欠款
gbjql+Mx+ amount due from local banks 存放本港银行同业的款项
pXl *`[0X# amount due to banks 银行同业的存款
LHHDD\X amount due to banks abroad 海外银行同业的存款
/<)kI(gf amount due to holding companies 控股公司存款
Mo0pN\A}h amount due to local banks 本港银行同业的存款
K%(DRkj) amount due to outport banks 外埠银行同业的存款
'I5~<"E amount for note issue 发行纸币的款额
baz~luM amount of bond 担保契据的款额
/tu\q amount of consideration 代价款额
{]3Rk amount of contribution 供款数额
~s -"u
*> amount of indebtedness 负债款额
x|U[|i,; amount of principal of the loan 贷款本金额
*L=F2wW amount of rates chargeable 应征差饷数额
>f-*D25f% amount of share capital 股本额
7|^5E*8/ amount of sums assured 承保款额
A)641"[ amount of variation 变动幅度
6 i'kc3w amount of vote 拨款数额
);1UbqVPD amount payable 应付款额
iU "{8K, amount receivable 应收款额
%-#r zeaW Amsterdam Stock Exchange 阿姆斯特丹证券交易所
f ]DO2 r analysis 分析
$uCY\ xqZ ancillary risk 附属风险
Nj$h/P annual account 周年帐目；周年帐目报表；年度决算；年结
s#%P 9A annual accounting date 年结日期
/4Jm]" annual allowance 每年免税额；年积金；年度津贴；年津
N2\{h(*u annual balance 年度余额
}o2e&.$4 d annual disposable income 每年可动用收入
+~!\;71:f annual estimates 周年预算
oh.8WlI annual fee 年费
#6F/:j; annual general meeting 周年大会
Qcs >BOV~ annual growth rate 年增率；每年增长率
*S] K@g annual long-term supplement 长期个案每年补助金
7N}==T89[ annual pensionable emolument 可供计算退休金的年薪
faPgp annual report 年报
IT0 [;eqR Annual Report on the Consumer Price Index 《消费物价指数年报》
\4"01: u' annual return 周年报表；周年申报表；每年报税表格
mH5[(? Annual Return Rules 《周年报表规则》
9 5b65f annual review of consumer prices 每年消费物价回顾
k C=h[<' annual roll-forward basis 逐年延展方式
wfrSI:+> annual salary 年薪
Z Ne(sg~G annual statement 年度报表；年度决算表
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9-H 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
G ,? l
o=m annuitant 年金受益人
l@<yC-Xd annuity 年金
+WB';D annuity contract 年金合约
Y^9b >H\2 annuity on human life 人寿年金
\Zmn !Gg antecedent debt 先前的债项
}e4#Mx ante-dated cheque 倒填日期支票
DY? ;Z98P? anticipated expenditure 预期开支
]}s'`44J9e anticipated net profit 预期纯利
e2vL UlL8 anticipated revenue 预期收入
@V7 1%D8{ anti-inflation measure 反通货膨胀措施
#/2W RN1L anti-inflationary stance 反通货膨胀立场
XS `=8FQ apparent deficit 表面赤字
$p~X"f? 0 apparent financial solvency 表面偿债能力
{p)=#Jd`.P apparent partner 表面合伙人
jR@J1IR< application for personal assessment 个人入息课税申请书
i YBp"+#2 application of fund 资金应用
CT#u+]T application to release as liquidator and to destruct the books of accounts and documents
K Xb D7N. 申请免除清盘人职务及毁灭帐簿与文件
t7qzA r appointed actuary 委任精算师
~-K<gT/ appointed auditor 委任核数师；委任审计师
bZd )4 appointed trustee 委任的受托人
;.#l[ appointer 委任人
c^%&-], apportioned pro rata 按比例分摊
$C`YVv%?0 apportionment 分配；分摊
Fa^I 1fk Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
O YayTKxN apportionment formula 分摊方程式
iK=SK3)vR apportionment of estate duty 遗产税的分摊
;vLg4k appraisal 估价；评估
tk~<t qM q appreciable growth 可观增长
PYJ8\XZ1_N appreciable impact 显着影响
5`O af\S appreciable increase 可观增长
v]e6CZwo appreciation 增值；升值
n s`njx}C appreciation against other currencies 相对其他货币升值
<OA[u-ph%S appreciation of the exchange value of Hong Kong dollar 港元汇值上升
e'L$g-;>4b appreciation tax 增值税
+RN|ZG& appropriation 拨款；拨用；拨付
ddG5g appropriation account 拨款帐目
VMgO1-F Appropriation Bill 拨款法案
aOK,Mm:iO appropriation-in-aid system 补助拨款办法
E6_.Q `!ll approved assets 核准资产
!Ng~;2GoA approved basket stock 认可一篮子证券
^y p`< = approved budget 核准预算
i)mQ?Y#o approved charitable donation 认可慈善捐款
\*.u (8~2o approved charitable institution 认可慈善机构
$zYo~5M?i- approved currency 核准货币；认可货币
SE D_^ approved estimates 核准预算
D?6ah=:&R approved estimates of expenditure 核准开支预算
o.M.zkP a approved overseas insurer 核准海外保险人
mmx; Vt$i approved overseas trust company 核准海外信托公司
. Q$/\E approved pooled investment fund 核准汇集投资基金
gRQV)8uh approved provident fund scheme 认可公积金计划
~N=$%C approved provision 核准拨款
t?6_^ 08 approved redeemable share 核准可赎回股份
a?5R ; I B approved regional stock 认可地区性证券
}`*DMI;- approved retirement scheme 认可退休金计划
("5Eed approved subordinated loan 核准附属贷款
9&7 $oI$!J arbitrage 套戥；套汇；套利
hB 36o9|9 arbitrageur 套戥者；套汇者
JtGBNz!" arbitrary amount 临时款项
z4iZE*ZS arrangement 措施；安排；协定
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$QNp#dq arrears 欠款
HI*j6H?\ arrears of pay 欠付薪酬
$ ";NS6 1 arrears of revenue 逾期未收税款；逾期未收的帐项
G@I/Dy articles of association 组织章程；组织细则；组织章程细则
AW< z7B D Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/%9CR'%*c ascertainment of profit 确定利润
mb_~
"}A "Asia Clear" “亚洲结算系统”
o u*`~K|R Asia Commercial Bank Ltd. 亚洲商业银行有限公司
jg+q{ ^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
}"o,j>IP Asian Development Fund [ADF] 亚洲发展基金
/>[X
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7PG|e# Asian dollar market 亚洲美元市场
G$_=rHt_% Asian dollar rate 亚洲美元利率
h:l4:{A64 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|\iJ6m;a Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
3,4m|Z2) asked price 沽盘；喊价；索价；卖方报价
fx `oe assessable income 应评税入息
B jsF5~+\ assessable loss 应评税亏损
d-BUdIz assessable profit 应评税利润
OZed+t= assessable value 应评税值
[Adkj assessed profit 估定利润
QH.zsqf( assessed value 经评估价值
T3#K uiwU9 assessment 评税；评定；估价；评税单
"{Jq6):mp assessment number 评税编号；估价编号
ZXL assessment of additional tax 补加税评税
[ yf&]0 assessment of performance 业绩评估；实绩评价
g?=| kp Assessor 评税主任
%}x $YD O asset price bubbles 资产价格泡沫
=V(|3?N asset-backed securities 具资产保证的证券
Wp0L!X=0
assets accretion 资产增值
!w #x@6yq assets and liabilities 资产与负债
\]gUX- assets betterment statement 资产递增表；资产改进表
wjnQK assets lending 实物放款；有抵押贷款
*&A/0]w assets of the company passing on the death 死者去世时转移的公司资产
mw,\try assets pledged as security for liabilities 用作负债抵押的资产
m#kJ((~ assets portfolio 资产投资组合
jUg.Y9 8 assets price 资产价格
\$% q < _l assets quality 资产质素
u/g4s ( a assets realization 资产变现
}8,[B50 assets refinancing arrangement 资产再集资安排
|E =8 assets securitization 资产证券化
TU(w>v assets situated outside Hong Kong 在香港以外地方的资产
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assets stripping 削减资产；拆卖资产
hf Q x$cv6 assets value 资产值
\y Ne5 assignee 承让人
Z;4pI@ u assignment 转让；转让书；转让契
x8q3 Njr assignment of interest 权益转让
="Sa>-d o, assignment of letters patent and trade mark 专利证书及商标转让
P 6
& _q assignment of property 物业转让；物业转让书
,OilGT Q# assignment right 转让权
~!A*@a C assignor 转让人
E` aAPk_ y associate 有联系的人；有关连人士；相联者；合伙人；联系人
e"]*^Q Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
UI }df<Ge associate member 附属会员
~ |t 7 associated body corporate 相联法人团体
^N`bA8 associated company 相联公司；联属公司
ZlxJY%o eu associated corporation 相联法团
s1| +LT ,D Association of Chartered Certified Accountants [ACCA] [United Kingdom]
r"uOf ;m 公认会计师公会〔英国〕
X5`#d a Association of Futures Exchange Brokers 香港期货经纪协会
c4AkH| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
qJ8@A}}8 association of underwriters 承保人组织
13v# assumption of control 接管
C% ) Xz assurance 担保；保险；转易；转易书
mx:) &1 assurance of interest 权益的转易
B]-~hP at 19XX price 按一九ＸＸ年价格计算
)of?!>'S[ at a discount 按赔价计算；按贴水价格计算；打折扣
tbr1mw'G at a premium 按溢价计算；按升水价格计算
G*x"drP at call 通知付款；按通知
_Bo e" at constant market price 按固定市价计算
z /&2Se: at constant price 按固定价格计算
Y o$NE at cost 按成本计算
qh<h|C ]V at current market price 按当时市价计算；按现时市价计算
%:~LU]KX at current price 按当时价格计算；按现时价格计算
7[}K 2.W. at factor cost 按要素成本计算；按生产要素成本计算
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aV +b'O at money-of-the-day price 按付款当日价格计算
AO "pm at or better 按指定或较佳价位〔买卖指令〕
">V.nao at par 按面值计算；平价
_ Uxt9 X at sight 见票即付
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\4 at the close 按收市盘
PIxd'B*MF at the opening 按开市盘
!0+!%Nr>J attestation 见证；见证条款
; #F7Fp *U at-the-money option 平价期权
lm
1Mz attorney 受权人；受托代表人
o;D [ F attornment 新拥有人承认书
tnCGa%M attributable profit 可归属利润
k25:H[ attributable share value 可归属股份价值
=eNh)) ] Auckland Stock Exchange 奥克兰证券交易所
a?] "|tQ' auction 拍卖
;E{k+vkqy auctioneer 拍卖商
j>KJgSs]&\ audit 审计；核数
]*M-8_D Audit Commission 审计署
qbwX*E~ ; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
1aQR9zg% 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〕
![OKm y audit review 帐目审查
7Y>17=| Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
GV aIZh< audited account 审计帐目；经审计的帐目
S3oSc<&2 audited annual account 经审计的周年帐目
(4WAoye | audited balance sheet 经审计的资产负债表
3TDj WW;#~ auditor 核数师；核数主任；审计师
@TTB$ auditor's certificate 核数师证明书；审计师证明书
}%;o#!<N(@ auditor's report 核数师报告；审计师报告
V&75n.L Aussie bond 澳元债券
`?H yDny austerity budget 紧缩预算
:"pA0oB Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
,iQRf@#W_b Australia All Ordinaries Index 澳洲所有普通股票指数
uN)o |7 Australian Dollar [AUD] 澳元
6 zGM[2 Australian Options Market 澳大利亚期权市场
9Un3La8PX Australian Securities Commission 澳洲证券事务监察委员会
`q nNEJL, Australian Society of Certified Practising Accountants 澳洲执业会计师公会
YgN:$+ g5 Australian Stock Exchange 澳大利亚证券交易所
w>]?gN?8Fe Austrian Schilling [ATS] 奥地利先令
eA$ wJ$* authentication 认证；鉴证
PDEeb.(. authority to purchase 委托购买证；委购书
!&n'1gJ)kd authorization 认可；核准；授权；授权书
o JLpFL authorization by direction 指示授权
{ vf"`#Q9 authorization by instruction 指令授权
`~hB-Z5dI authorization by warrant 令状授权
/7)l 22< authorization of unit trust 单位信托的认可
:E>" z6H authorized agent 指定代理人
HL ^+:`, authorized capital 法定资本
tlnU2TT_f authorized clerk 出市员
7t@r}rC,K authorized dealer 认可交易商
*x;&fyR authorized financial institution 认可财务机构
+@ FM~ q authorized fund 认可基金
z~S(OM@olJ authorized fund house 获授权的基金公司；认可基金公司
b85r=tm authorized institution 认可机构
zB? } {@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
p:GB"e9>H authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
b3Uw"{p authorized insurer 获授权保险人；获认可承保人
{-T}"WHg7 authorized investment 特准投资项目
C`Oc%~UkC authorized person 获授权人
'>wr _
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n(M authorized share capital 法定股本
!\DlX | automated quotation system 自动报价系统
|\ls TY&2 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
/ X
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O_M2 Axm automatic adjustment mechanism 自动调整机制
9uNkd2 # automatic adjustment system 自动调整系统
kma)DW Automatic Clearing House 自动票据交换所
/5l"rni automatic exchange rates accumulation system 自动化汇率累集系统
GbLuX U Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|A'y|/)#Z automatic teller machine [ATM] 自动柜员机
~ry B*eZH autopay 自动转帐
G= . vo3 available assets 可用资产
KXQ &u{[< available fiscal reserve 现存财政储备
7j
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+4N7 _Y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
mip2=7M|C average 平均；平均数；海损
-8r';zR average basic salary 平均基本薪金
&7i o/d\/ average consumer expenditure 平均消费开支；一般消费开支
s?:&# average cost 平均成本
c,K)* HB average cost of land production 增辟土地平均成本
Zt;dPYq> average daily turnover 平均每日成交额
PLkwtDi+& average daily wage rate 平均每日工资率
S^Lu RF]F average expenditure pattern 平均开支模式
rW8.bMmM average growth rate 平均增长率
aw\\oN* average net fixed assets 固定资产平均净值
LR:v$3 G( average of relatives 相对价格平均数
a+U^mPe average price 平均价格
Em%0C@C average propensity to consume 平均消费倾向；一般消费倾向
CWTPf1?eB average propensity to save 平均储蓄倾向；一般储蓄倾向
S[2uez` average rate 平均率
)\q A[rTG average revenue 平均收入；平均收益
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V{kP8# average stock 平均库存；平均存货
. paA0j average yearly rent 平均年租
1kd\Fq^z$ avoidance of double taxation 避免双重课税
6 cF~8 avoidance of tax 避税
