A:
gQy %T] A share Ａ股；甲类股份
ipu!{kJ abatement of tax 减税；减扣免税额
Vu:ZG*^ ABN AMRO Bank N.V. 荷兰银行
~"#0rPT above-the-line expenditure 线上项目支出；经常预算支出
V eGSr above-the-line receipt 线上项目收入；经常预算收入
!8H0.u
rw ABSA Asia Limited 南非联合亚洲有限公司
^ kKL i absolute change 绝对数值变更
Q@ VA@N=w absolute expenditure 实际开支
V<QpC5 absolute guideline figure 绝对准则数字
Lce,]z\ _ absolute interest 绝对权益
ZcN0:xU absolute order of discharge 绝对破产解除令
A{ +/$7vek absolute profit margin 绝对利润幅度
q+?&w'8 absolute value 实值；绝对值
<= 4$.2ym absolutely vested interest 绝对既得权益
16iTE-J_ absorbed cost 已吸收成本；已分摊成本
4uXGp sL absorption 吸收；分摊；合并
h`&TDB2 absorption rate 吸收率；摊配率；分摊率
%xk uW]xk ACB Finance Limited 亚洲商业财务有限公司
SZWNN#w60? acceptable form of reciprocity 合理的互惠条件
s41%A2Enh acceptable rate 适当利率；适当汇率
Y&6 jFT_ acceptance agreement 承兑协议
[vi
=^ acceptance for honour 参加承兑
b~gq8,Fatb acceptor 承兑人；接受人；受票人
y\FQt]; z) acceptor for honour 参加承兑人
Wg|6{'a accident insurance 意外保险
J67
thTGFq Accident Insurance Association of Hong Kong 香港意外保险公会
K *@?BE accident insurance scheme 意外保险计划
F5*-HR accident year basis 意外年度基准
56 pj(}eq accommodation 通融；贷款
] &8em1 accommodation bill 通融票据；空头票据
0~nX7 accommodation party 汇票代发人
+6WjOcu account balance 帐户余额；帐户结余
Fp.eucRxP account book 帐簿
b `P6Ox3 account collected in advance 预收款项
YE v\!%B account current book 往来帐簿
!X}+JeU ' account of after-acquired property 事后取得的财产报告
JI@iT6.%IX account of defaulter 拖欠帐目
z
0?Me H# account payable 应付帐款
ToHx!,tDS account payee only [A/C payee only] 只可转帐；存入收款人帐户
Es[3Ppz account receivable 应收帐款
D1 RQkAZS account receivable report 应收帐款报表
Te+# account statement 结单；帐单；会计财务报表
ui?@:= account title 帐户名称；会计科目
[Q T ;~5 accountant's report 会计师报告
(Aw@}! Accountant's Report Rules 会计师报告规则
9O- otAGM accounting and auditing procedure 会计与审计程序；会计与核数程序
}hn?4ny Accounting Arrangements 《会计安排》
g0 Q,]\~ accounting basis 会计基础
=ls+vH40& accounting by Official Receiver 破产管理署署长呈交的帐目
K"l~bFCZ8 Accounting Circular 《会计通告》
tar/n o accounting class 会计类别
u&* [ accounting date 记帐日期；会计结算日期
:a8Sy(" accounting for money 款项核算
61_PSScSY Accounting Officer 会计主任
e/4C` J- accounting period 会计报告期；会计期
TFHYB9vV accounting policy 会计政策；会计方针
<8 ( q. accounting practice 会计惯例
K -'uE) accounting principle 会计准则
/R|?v{S1 accounting record 会计记录
Af\@J6viF7 accounting report 会计报告
);HhV,$n Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1!zd#TX Accounting Society of China 中国会计学会
tO &n$$ accounting statement 会计报表
h7eb/xEto accounting system 会计制度；会计系统
WReHep accounting transaction 会计事项；帐务交易
n%WjU)< accounting treatment 会计处理
2?qT,pN accounting year 会计年度
)-I/ej ^ accretion 增值；添加
8}BM`@MG accrual 应计项目；应累算数目
1TEKq#t;y accrual basis 应计制；权责发生制
)W_akU L accrual basis accounting 应计制会计；权责发生制会计
#y&5pP:@ accrue 应累算；应计
-I4@6v E, accrued benefit 应累算利益
(e;/Smol accrued charges 应计费用
a,fcKe&B accrued cumulative preference share dividend 应累算的累积优先股股息
D_( NLC accrued expenses 应累算费用
D<70rBf2 accrued interest payable 应付利息；应计未付利息
pa^_ D~ accrued interest receivable 应收利息；应计未收利息
jcC"vr'u| accrued right 累算权益
_|; d
D accruing profit 应累算的利润
SWtqp(h]' accumulated fiscal reserve 累积财政储备
p! k ~uf U accumulated profit 累积利润；滚存溢利
vMY!Z1.* accumulated reserve 累积储备
qQf NT. accumulation of surplus income 累积收益盈余
KO`dAB F} acquired assets 既得资产
,dd1/zm acquisition 收购；购置；取得
[zl4"|_` acquisition cost 购置成本
~[F7M{ LS acquisition expenses 购置费用
s3sD 7 @ acquisition of 100% interest 收购全部股权
-F(luRBS(W acquisition of control 取得控制权
U go! acquisition of fixed assets 购置固定资产
"1\GU1x acquisition of shell “买壳”
r=37Q14v acquisition price 收购价
{\k }:) act of God 天灾
DBGU:V,85 acting partner 执事合伙人
gKQ s:25 active market 买卖活跃的市场；交投畅旺的市场；旺市
KL!cPnAUu active partner 积极参与的合伙人
^?0'\Z active trading 交投活跃
r# oJ ch= actual circulation 实际流通
+2tFX actual cost 实际成本
Jza ?DhSAZ actual expenditure 实际开支；实际支出
}l} _'FmQ
actual income 实际入息；实际收入；实际收益
o&M.9V?~~ actual market 现货市场
2 rC& actual price 现货价；实际价格
!5h8sD; actual profit 实际利润
I5QtPqB> actual quotation 实盘；实际价位；实际报价
= [: E actual year basis 按实际年度计算
0t(c84o5 actuals 实货
@@-TW`G7 actuarial investigation 精算调查
x|AND]^Q actuarial principle 精算原则
m8
_yorz actuarial report 精算师报告
#Muh|P]%\ Actuarial Society of Hong Kong 香港精算学会
vgD po@fz8 actuarial valuation 精算师估值
j( k%w actuary 精算师
B#`'h~(7 ad referendum agreement 暂定协议；有待覆核的协定
- q(a~Ge ad valorem duty 从价税；按值征税
-{C Gn5]_# ad valorem duty system 从价税制
@(*A<2;N ad valorem fee 从价费
F?jD5M08t/ ad valorem tariff 从价关税
@ vib54G additional allowance 额外免税额
+e.w]\} additional amount for unexpired risk 未过期风险的额外款额
(~bx % additional assessable profit 补加应评税利润
V
)UtU
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3 G<4rH] additional commitment 额外承担
? F!c"+C additional commitment vote 额外承担拨款
QBi]gT@&g additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
/s+IstW additional dependent parent allowance 供养父母额外免税额
5}_=q;sZ additional provision 额外拨款
`:EhYj. additional stamp duty 附加印花税
K0B<9Wi | additional tax 补加税罚款；补加税款
G9am}qr Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
,~1sZ`C adjudged bankrupt 被裁定破产
x@/:{B adjudicated bankrupt 裁定破产人
/d! adjudication fee 裁定费；评定印花税额手续费；评估契据费
fI <d&5&g adjudication of bankruptcy 裁定破产；宣告破产
|v :
)9 adjudication of insolvency 裁定无力偿还债务
1 tI=Dw x adjusted actual 经调整的实数；调整后的实数
-&]!ig5v adjusted current assets 经调整的流动资产；调整后的流动资产
7{w}0PMx adjusted figure 经调整的数字；调整后的数额
M=&,+#z<V adjusted liabilities 经调整的负债；调整后的负债
KZcmNli&A adjusted loss 经调整的亏损；调整后的亏损
E8R;S}P A 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
a]%s ks adjusted profit 经调整的利润；调整后的利润
x H=15JY1W adjusted surplus 经调整的盈余额；调整后的盈余额
.,# H]?Wil adjusted value 经调整的价值；调整后的价值
IoK / 2Gp adjustment 调整；修订；理算〔保险〕
Px*<-t|R- adjustment centre 调剂中心
,LSiQmV5 adjustment lag 调整过程的时间差距；调整时差
n{etDO adjustment mechanism 调整机制
$?k]KD adjustment of loss 亏损调整
1iLU{m 9 adjustment process 调整过程；调整程序
*TI? tD adjustment range 调整幅度
q3h & V administered exchange rate 受管制汇率
9 6#]P Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
nu~]9~)I administration expenses 行政费用
q TN)2G
administration fee 手续费；行政费
5U+4vV/ * administration in bankruptcy 破产管理
Z0-?;jA@ administration order 遗产管理令
`=,emP&(H& administrator 管理人；遗产管理人
to,\n"$~! administrator of the estate 遗产管理人
Sl ^PELU admission of debt 债项承认书
3/ } admission of proof 接纳债权证明
U-m MKRV advance 放贷款项；垫付款项；预支款项；预付款项
RB % y($ advance account 暂支帐目；预付款帐户
] cmX f advance compensation 预付补偿金
%8xRT@Q advance from shareholder 股东垫款
# RU8 yT advance pending reimbursement 预支以待日后付还
Qe ip h advanced economy 先进经济体系
5dE=M};v advancement 预付；预付财产
~gMt
U advances warrant 垫款令
S1mMz
i advancing 贷出
m9i/r K_ adverse balance 逆差
qdv O>k3 adverse exchange 逆汇
iT,7jd?6# advertisement addressed to shareholders 在报章刊登的致股东通告
3T
gX]J@ advice for collection 托收通知书
^w.]1x advice of drawing 提款通知书；汇票通知书
Bi :!"Nw[X advice of payment 付款通知
bGgpPV Advisory Committee [Securities and Futures Commission]
>-<iY4|[d 谘询委员会〔证券及期货事务监察委员会〕
u Z-ZZE C Advisory Committee on Diversification 经济多元化谘询委员会
7 3Jm affidavit 誓章；遗产申报誓章
p@4GI[ 4 affidavit of no receipt 述明无收款的誓章
5~ :/%+F0= affiliate 联号；联营公司；附属公司
pb)8?1O|s affiliated company 附属公司；联号；联营公司
$$&.}}., affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*`Vm ncv3 affordability 负担能力
wB \`3u4 African Development Bank [AfDB] 非洲开发银行
\y=oZk4 after-acquired property 事后取得的财产
[x>Ju&))$ after-hours dealing 市后交易
|llJ%JhF after-tax profit 税后盈利；税后利润；税后溢利
tLfhW1" agency agreement 代理协议
W [K.|8ho agency expenses 代理机构的开支
mOn_#2=KF agency fee 代理费
[p`5$\e Agency Law 《代理法》
U za '%R agent 代理人；承销人
x6 s|al agent of company 公司代理人
%KT}Map agent's fee 代理人费；经纪费
SFDTHvXu#_ aggregate 总计；总数；总体数字
c AEvv[ aggregate amount 总款额；总额
}P
fAf aggregate assets and liabilities 总体资产与负债
% 'H DP3 aggregate at constant price 按固定价格计算的总体数字
<L# d <lx aggregate demand 总需求
.)!QsBU aggregate gross position 总持仓量
<TRhn z aggregate limit 总限额
y3s+.5; aggregate of salaries tax 合计薪俸税
wAprksZL# aggregate performance 总体表现；总体业绩
9T24d ofkJ aggregate supply 总体供应
}a6t <m`V aggregate surplus 总盈余
V1 V0T , aggregate total 整体总额
#T^2=7 w aggregate value 总值；合计价值
6,3o_"J ! aggregated basis 合计基准
D @*<O=_D( aggregated net chargeable income 合计应课税入息实额
M s(xQ[#+ aggregation 合并计算；合计；总和
.=#j dc/ aggregation of incomes of husband and wife 夫妇入息合并计算
$Xu3s~:S aggregation of property 财产的总和
UGhEaKH~R agio 差价；贴水
cA
q3 Gh 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》
cZ?Q I6|[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
fj5 g\m 《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》
J @"# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
p1Z b&:+ 《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》
^}d]O( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
.="X vVdkp 《香港政府和大韩民国政府关于相互促进和保护投资协定》
8I#ir4z#< agreement for a settlement 授产协议
}bjZeh. agreement for assignment 转让协议
:/;/mHG] agreement for sale 售卖协议；买卖协议
"S %t\ agreement for sale and purchase 买卖协议
N"ga -u agreement for the payment of interest 支付利息协议
'3( ^Zv agreement for the repayment of money 还款协议
[s {! agreement of reinsurance 再保险协议
G:1'}RC : Agricultural Bank of China 中国农业银行
;[sW\Ou air passenger departure tax 飞机乘客离境税
ijF_
KP' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
p?: 5 U[KM airport tax 机场税
cqNK`3:.j alcohol duty 酒精税
B ;1qy[ alienation 让与；让渡；转让
>0IZ%Wiz alimony 生活费；赡养费
C8}:z\A_@Z All Ordinaries Index [AOI] 所有普通股指数
0 Z9DewwP all risks 全险；综合险
-1g :3'%
P All Sales Record for Stock Market 《股票市场成交报告》
8vY-bm,e Allied Capital Resources Limited 新联财务有限公司
RP&bb{Y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
BPba3G9H allocation letter 拨款信件
K T} allocation of fund 分配款项；预留款项
)|F|\6:ne allocation of profit 利润分配；溢利分配
`C+<! )2 allocation warrant 拨款令
FRBu8WW 0L allotment 分配；配股
86r5!@WN allotment notice 股份配售通知；配股通知
{3tzr ;c? allotment of shares 股份分配
^/2I)y]W0 allowable 可获宽免；免税的
??rS h Mu allowable business loss 可扣除的营业亏损
Z4j6z>q E allowable expenses 可扣税的支出
}vd*eexA allowance 免税额；津贴；备抵；准备金
%z><)7 allowance for debts 债项的免税额
]k0
jmE allowance for depreciation by wear and tear 耗损折旧免税额
*gbK
:*_J allowance for funeral expenses 殡殓费的免税额
G'ykcB._ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
(\9`$ allowance for repairs and outgoings 修葺及支出方面的免税额
200yN+ ec allowance to debtor 给债务人的津贴
X*8y"~X|vq alteration of capital 资本更改
Ey46JO" alternate trustee 候补受托人
n +~Dc [ amalgamation 合并
jVj5 ; } ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
J!6FlcsZm ambit of charges 征税范围；收费范围
ggr amended valuation 经修订的估值
gE-y`2SU American Commodities Exchange 美国商品交易所
+K57. n{ American Express Bank Limited 美国运通银行
E9HMhUe American Stock Exchange 美国证券交易所
P3$eomX' amortization 摊销
&NE e-cb[ amount due from banks 存放银行同业的款项
)ZJvx%@i amount due from banks abroad 存放海外银行同业的款项
rz?Cn
X.t amount due from holding companies 控股公司欠款
_FLEz|%~ amount due from local banks 存放本港银行同业的款项
;?-AFd\i amount due to banks 银行同业的存款
"/#JC} ] amount due to banks abroad 海外银行同业的存款
?9b9{c'an amount due to holding companies 控股公司存款
xvr5$ x|h amount due to local banks 本港银行同业的存款
K"} fD;3 amount due to outport banks 外埠银行同业的存款
o u|emAV amount for note issue 发行纸币的款额
%\As amount of bond 担保契据的款额
s[1ao"sZ^ amount of consideration 代价款额
v<qh ;2 amount of contribution 供款数额
5\- uo&# amount of indebtedness 负债款额
Y Y:Bw W: amount of principal of the loan 贷款本金额
.1x04Np! amount of rates chargeable 应征差饷数额
Kz 4S6N c amount of share capital 股本额
!Brtao"m amount of sums assured 承保款额
W L$^B@gXQ amount of variation 变动幅度
j =_rUc'Me amount of vote 拨款数额
&J[a.:.. amount payable 应付款额
l^B.iB amount receivable 应收款额
=BsV`p7rU Amsterdam Stock Exchange 阿姆斯特丹证券交易所
KaGUp Hw analysis 分析
dj|5' <l2 ancillary risk 附属风险
"q4tvcK. annual account 周年帐目；周年帐目报表；年度决算；年结
h$>F}n
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$6QIYF"" annual allowance 每年免税额；年积金；年度津贴；年津
H#- 3 annual balance 年度余额
cpY {o^ annual disposable income 每年可动用收入
#m +!< annual estimates 周年预算
q!c(~UVw annual fee 年费
*OVB;]D3+ annual general meeting 周年大会
MfTLa)Rz annual growth rate 年增率；每年增长率
1C[9}} annual long-term supplement 长期个案每年补助金
rCyb3,W annual pensionable emolument 可供计算退休金的年薪
e jRK-! annual report 年报
lG*Rw-?a Annual Report on the Consumer Price Index 《消费物价指数年报》
)oEVafNsT annual return 周年报表；周年申报表；每年报税表格
bP,<^zA|X Annual Return Rules 《周年报表规则》
fSh5u/F! annual review of consumer prices 每年消费物价回顾
0QQss annual roll-forward basis 逐年延展方式
[;E%o^/^ annual salary 年薪
d{
(,Gy>I annual statement 年度报表；年度决算表
Ur j*V0^ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
@WJ;T= L annuitant 年金受益人
~/:vr annuity 年金
HN47/]"* annuity contract 年金合约
x Q?>72grP annuity on human life 人寿年金
f *ZU a antecedent debt 先前的债项
(Guzj *1 2 ante-dated cheque 倒填日期支票
^({)t anticipated expenditure 预期开支
+qxPUfN anticipated net profit 预期纯利
95 ;{ms[ anticipated revenue 预期收入
L
aTcBcI anti-inflation measure 反通货膨胀措施
e~h>b.~ anti-inflationary stance 反通货膨胀立场
[f 6uwp apparent deficit 表面赤字
wNON h`b apparent financial solvency 表面偿债能力
dzcF1 5H1 apparent partner 表面合伙人
p_r` " application for personal assessment 个人入息课税申请书
2 a<\4w' application of fund 资金应用
d Qut8>0& application to release as liquidator and to destruct the books of accounts and documents
{+N<
9(O 申请免除清盘人职务及毁灭帐簿与文件
lED!}h'4 appointed actuary 委任精算师
X j?Wvt appointed auditor 委任核数师；委任审计师
I-v}
DuM appointed trustee 委任的受托人
M,Gy.ivz appointer 委任人
D)* apportioned pro rata 按比例分摊
[%IOB/{N apportionment 分配；分摊
{1GJ,['qL Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~f QrH %@ apportionment formula 分摊方程式
, 5'o>Y apportionment of estate duty 遗产税的分摊
M!mL/*G@YE appraisal 估价；评估
,n|si# appreciable growth 可观增长
za l]t$z> appreciable impact 显着影响
jKS j ); appreciable increase 可观增长
$ m`Dyu appreciation 增值；升值
zcpL[@B appreciation against other currencies 相对其他货币升值
YMGy-]!o appreciation of the exchange value of Hong Kong dollar 港元汇值上升
sA0 Ho6 appreciation tax 增值税
[V}vd@*k appropriation 拨款；拨用；拨付
,f03TBD} appropriation account 拨款帐目
2w>%-_]u+ Appropriation Bill 拨款法案
x/QqG1q appropriation-in-aid system 补助拨款办法
]l7W5$26 @ approved assets 核准资产
}_Bo:*9B-o approved basket stock 认可一篮子证券
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S. approved budget 核准预算
]aN9mT
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O[X*F2LC4 approved charitable institution 认可慈善机构
EPo)7<|> approved currency 核准货币；认可货币
;H$ Cq'
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7uBx approved estimates of expenditure 核准开支预算
--HDE c| approved overseas insurer 核准海外保险人
8lQ/cGAc approved overseas trust company 核准海外信托公司
b,~'wm8:A approved pooled investment fund 核准汇集投资基金
N$=YL
@m8 approved provident fund scheme 认可公积金计划
N=mvr&arP approved provision 核准拨款
:kZ]Swi 5 approved redeemable share 核准可赎回股份
g
pciv approved regional stock 认可地区性证券
\Y# approved retirement scheme 认可退休金计划
qxRsq&_ approved subordinated loan 核准附属贷款
j /V_h'} arbitrage 套戥；套汇；套利
3mgvWR arbitrageur 套戥者；套汇者
Vjs2Ye nx arbitrary amount 临时款项
Rtf<UhUn arrangement 措施；安排；协定
vuQA-w7 arrears 欠款
T!
}G 51 arrears of pay 欠付薪酬
C&O8fNB_ arrears of revenue 逾期未收税款；逾期未收的帐项
f,YORJ articles of association 组织章程；组织细则；组织章程细则
+Q&l}2 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
a-5UG#o ascertainment of profit 确定利润
O"9t,B>=i "Asia Clear" “亚洲结算系统”
sbvP1|P8% Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ueg%yvO Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ff9 m_P Asian Development Fund [ADF] 亚洲发展基金
.+7n@Sc Asian dollar bond 亚洲美元债券
)St0}?I~ Asian dollar market 亚洲美元市场
o*T?f)_[p Asian dollar rate 亚洲美元利率
F"Dr(V Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
M]8>5Zx. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
S iNgV\('U asked price 沽盘；喊价；索价；卖方报价
LM<*VhX assessable income 应评税入息
kn#?+Q assessable loss 应评税亏损
Fd8nR9A assessable profit 应评税利润
f:j:L79} assessable value 应评税值
;&lXgC^* assessed profit 估定利润
_0[z
xOI assessed value 经评估价值
za>%hZf\ assessment 评税；评定；估价；评税单
8;M,l2pmR{ assessment number 评税编号；估价编号
Zl_sbIY assessment of additional tax 补加税评税
#jbC@A9Pe assessment of performance 业绩评估；实绩评价
O!PG ZuF Assessor 评税主任
qJ" (:~ asset price bubbles 资产价格泡沫
C XUF=IE asset-backed securities 具资产保证的证券
Vc\g"1 x assets accretion 资产增值
Q_ T, =y assets and liabilities 资产与负债
<v ub
Q4 assets betterment statement 资产递增表；资产改进表
u`EK^\R assets lending 实物放款；有抵押贷款
\m`IgP* assets of the company passing on the death 死者去世时转移的公司资产
<mX5VGY9^ assets pledged as security for liabilities 用作负债抵押的资产
5ncW
s) assets portfolio 资产投资组合
!fs ~ > assets price 资产价格
mq{Z
Q' assets quality 资产质素
9#H0|zL assets realization 资产变现
$d1ow#ROgy assets refinancing arrangement 资产再集资安排
8y<mHJ[B assets securitization 资产证券化
\,v^ v]| assets situated outside Hong Kong 在香港以外地方的资产
NO/$} vw assets stripping 削减资产；拆卖资产
oVqx)@$K assets value 资产值
QAI=nrlp assignee 承让人
yS)k"XNb assignment 转让；转让书；转让契
W'Gh:73'} assignment of interest 权益转让
H#F"n"~$ assignment of letters patent and trade mark 专利证书及商标转让
,%Pn.E* r; assignment of property 物业转让；物业转让书
:WH{wm| assignment right 转让权
QVn2`hr assignor 转让人
|
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associate 有联系的人；有关连人士；相联者；合伙人；联系人
kW+>"3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
D}%VZA}]. associate member 附属会员
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p_yO associated body corporate 相联法人团体
/&?ei*z associated company 相联公司；联属公司
4P C'7V=S associated corporation 相联法团
0#c-qy Association of Chartered Certified Accountants [ACCA] [United Kingdom]
jHMP"(] 公认会计师公会〔英国〕
9[t-W:3c7 Association of Futures Exchange Brokers 香港期货经纪协会
jKP75jm Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
7d{xXJ- association of underwriters 承保人组织
@#"K 6 assumption of control 接管
wV-N\5!r%H assurance 担保；保险；转易；转易书
;8F6a:\v assurance of interest 权益的转易
wQ-BY"cK\ at 19XX price 按一九ＸＸ年价格计算
r?`nc6$0| at a discount 按赔价计算；按贴水价格计算；打折扣
r& RJ'z at a premium 按溢价计算；按升水价格计算
a Sm</@tO& at call 通知付款；按通知
YC{7;=P f at constant market price 按固定市价计算
q9zeN:>< at constant price 按固定价格计算
_ru<1n[4~ at cost 按成本计算
),<h6$ at current market price 按当时市价计算；按现时市价计算
q9(O=7O]- at current price 按当时价格计算；按现时价格计算
PVKq&Q? at factor cost 按要素成本计算；按生产要素成本计算
acpc[ ^' at money-of-the-day price 按付款当日价格计算
<!u(_Bxw/ at or better 按指定或较佳价位〔买卖指令〕
7|m{hSc at par 按面值计算；平价
$~ EY: at sight 见票即付
d76C ]R5L at the close 按收市盘
$ YBH;^# at the opening 按开市盘
p8y<:8I attestation 见证；见证条款
X bV?= at-the-money option 平价期权
g2lv4Tiq- attorney 受权人；受托代表人
ZDr TPnA[ attornment 新拥有人承认书
[o'}R`5) attributable profit 可归属利润
~ "~uXNd attributable share value 可归属股份价值
:Ea ]baM" Auckland Stock Exchange 奥克兰证券交易所
t5p#g < $ auction 拍卖
iow8H' F auctioneer 拍卖商
4.&et()} audit 审计；核数
`O=LQ m` Audit Commission 审计署
&kOb#\11u Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
X<"#=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〕
(7aE!r\Ab audit review 帐目审查
7`X9s~B Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
l5k]voG audited account 审计帐目；经审计的帐目
'$OLU[(Y audited annual account 经审计的周年帐目
dZbG#4oO audited balance sheet 经审计的资产负债表
]_)=xF19 auditor 核数师；核数主任；审计师
j%&^q D,
auditor's certificate 核数师证明书；审计师证明书
l\-(li
H auditor's report 核数师报告；审计师报告
pQx i0/d p Aussie bond 澳元债券
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M!~ austerity budget 紧缩预算
! FnH ; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
X"G3lG Australia All Ordinaries Index 澳洲所有普通股票指数
#^/&fdK~A Australian Dollar [AUD] 澳元
~ oBSf+N Australian Options Market 澳大利亚期权市场
)6zwprH! Australian Securities Commission 澳洲证券事务监察委员会
4fzM%ku Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~&IL>2-B Australian Stock Exchange 澳大利亚证券交易所
'uOp?g' 7 Austrian Schilling [ATS] 奥地利先令
Z.0^:rVp~ authentication 认证；鉴证
:!EOg4%i authority to purchase 委托购买证；委购书
whg?X&j\V authorization 认可；核准；授权；授权书
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<<![3&p# authorization by instruction 指令授权
7,"1%^tU authorization by warrant 令状授权
<BN)>NqM authorization of unit trust 单位信托的认可
U `"nX)$ authorized agent 指定代理人
`Uw^ ,r authorized capital 法定资本
Hv>Hz*s_I authorized clerk 出市员
^Sr`)vP authorized dealer 认可交易商
yz2NB?) authorized financial institution 认可财务机构
e~we YGK authorized fund 认可基金
N1!|nS3w authorized fund house 获授权的基金公司；认可基金公司
^Q _ 0Zq^H authorized institution 认可机构
`}u~n u< authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
s OW-GWSE< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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authorized insurer 获授权保险人；获认可承保人
lBTgI"n=eK authorized investment 特准投资项目
B)"WG7W E authorized person 获授权人
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g)9 authorized representative 获授权代表
{ l LUZM authorized share capital 法定股本
+kl@`&g a automated quotation system 自动报价系统
U 07n 7`2w Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
^IM;D)X&: 自动交易系统〔香港期货交易所有限公司〕
#tBbvs+% automatic adjustment mechanism 自动调整机制
4//Ww6W: automatic adjustment system 自动调整系统
i@_|18F]` Automatic Clearing House 自动票据交换所
*Qg/W? "m automatic exchange rates accumulation system 自动化汇率累集系统
:/Nz' n Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{{=7 mbc automatic teller machine [ATM] 自动柜员机
+Mv0X% (N autopay 自动转帐
Yb x4 Up@ available assets 可用资产
")(1 z@ available fiscal reserve 现存财政储备
5NeEDY 2%# available profit 可用利润
h_d!G+-] Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
s6). ?oE average 平均；平均数；海损
T.W/S0#j3 average basic salary 平均基本薪金
#,
vN average consumer expenditure 平均消费开支；一般消费开支
Ar=p zQ<Z{ average cost 平均成本
Mp$ uEi average cost of land production 增辟土地平均成本
r0j:ll d average daily turnover 平均每日成交额
S 3j/(BG average daily wage rate 平均每日工资率
!Nl"y'B| average expenditure pattern 平均开支模式
k2*^W&Z average growth rate 平均增长率
x _(B7ob average net fixed assets 固定资产平均净值
/5r[M=_ihr average of relatives 相对价格平均数
.6OE8w
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8X*6i-j5E average propensity to consume 平均消费倾向；一般消费倾向
X'[S Cs average propensity to save 平均储蓄倾向；一般储蓄倾向
_.FxqH> average rate 平均率
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"y{d@ average revenue 平均收入；平均收益
v =SC* average stock 平均库存；平均存货
-\>Bphu,y average yearly rent 平均年租
)X| uOg&| avoidance of double taxation 避免双重课税
/1tqTi avoidance of tax 避税
