A:
Ne & Xf A share Ａ股；甲类股份
t MxsR >sH abatement of tax 减税；减扣免税额
L !bfh` ABN AMRO Bank N.V. 荷兰银行
=oo[ Eyr above-the-line expenditure 线上项目支出；经常预算支出
$R A4U< above-the-line receipt 线上项目收入；经常预算收入
tt+>8rxF:; ABSA Asia Limited 南非联合亚洲有限公司
.abyYVrN4? absolute change 绝对数值变更
/hm84La absolute expenditure 实际开支
u:_sTfKm& absolute guideline figure 绝对准则数字
[NHg&R H absolute interest 绝对权益
RDUT3H6~ absolute order of discharge 绝对破产解除令
e1^fUOS absolute profit margin 绝对利润幅度
E:08%4O absolute value 实值；绝对值
ad" 'O] absolutely vested interest 绝对既得权益
vC)"*wYB{ absorbed cost 已吸收成本；已分摊成本
X}zX`]:I' absorption 吸收；分摊；合并
Pv< QjY absorption rate 吸收率；摊配率；分摊率
M0cd-Dn ACB Finance Limited 亚洲商业财务有限公司
TA Ftcs: acceptable form of reciprocity 合理的互惠条件
~gu=x&{ acceptable rate 适当利率；适当汇率
I*^5'N' acceptance agreement 承兑协议
44\! PYf7 acceptance for honour 参加承兑
6N9 c <JC acceptor 承兑人；接受人；受票人
b->eg 8| acceptor for honour 参加承兑人
1 pd 9s8CA accident insurance 意外保险
lemVP'cn Accident Insurance Association of Hong Kong 香港意外保险公会
p Tcbq accident insurance scheme 意外保险计划
*-?Wc z accident year basis 意外年度基准
3.Ji5~ accommodation 通融；贷款
O q*n9V accommodation bill 通融票据；空头票据
tRLE,(S,- accommodation party 汇票代发人
xU@1!%l@ account balance 帐户余额；帐户结余
_,D O~L account book 帐簿
4cott^K. account collected in advance 预收款项
J6*f Uh account current book 往来帐簿
D W1@<X account of after-acquired property 事后取得的财产报告
TNh=4xQ} account of defaulter 拖欠帐目
4F}Pu<; account payable 应付帐款
( V$Zc0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
9 0X?1 account receivable 应收帐款
HwB {8S?sm account receivable report 应收帐款报表
zn t)]>f# account statement 结单；帐单；会计财务报表
?F ce !J account title 帐户名称；会计科目
k) "ao2iXL accountant's report 会计师报告
9z #P Accountant's Report Rules 会计师报告规则
J5O.*& accounting and auditing procedure 会计与审计程序；会计与核数程序
ID)^vwn Accounting Arrangements 《会计安排》
gh TcB accounting basis 会计基础
8jRs =I accounting by Official Receiver 破产管理署署长呈交的帐目
/r2 76 Q Accounting Circular 《会计通告》
-7k[Vg? accounting class 会计类别
wAw42{M accounting date 记帐日期；会计结算日期
8h@q accounting for money 款项核算
3I|O^ Accounting Officer 会计主任
ar Q )%W accounting period 会计报告期；会计期
>L^xlm%7o accounting policy 会计政策；会计方针
Yg/}ghF\ accounting practice 会计惯例
q7|:^#{av accounting principle 会计准则
#;`Oj accounting record 会计记录
x ZX`%f- accounting report 会计报告
W $r^ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
88
{1mA,v Accounting Society of China 中国会计学会
fO6[!M( accounting statement 会计报表
xPt*CB accounting system 会计制度；会计系统
G%S6$@: accounting transaction 会计事项；帐务交易
/?Vdqci accounting treatment 会计处理
0mTEim accounting year 会计年度
jO=*:{#x accretion 增值；添加
wtSvJI~o) accrual 应计项目；应累算数目
{&-#s#& accrual basis 应计制；权责发生制
YJd8 l>mz accrual basis accounting 应计制会计；权责发生制会计
f27)v(EJ accrue 应累算；应计
@M=$qO_$9 accrued benefit 应累算利益
!x7o|l|cP accrued charges 应计费用
(VyA6a8 accrued cumulative preference share dividend 应累算的累积优先股股息
T '.[F accrued expenses 应累算费用
rIVvO accrued interest payable 应付利息；应计未付利息
JT04vm4 accrued interest receivable 应收利息；应计未收利息
3E,DipHg accrued right 累算权益
dByjcTPA accruing profit 应累算的利润
\QGa 4_# accumulated fiscal reserve 累积财政储备
f3G1r5x accumulated profit 累积利润；滚存溢利
C," =}z1P accumulated reserve 累积储备
z$|;-u| accumulation of surplus income 累积收益盈余
B52yaG8C acquired assets 既得资产
)B ;M
acquisition 收购；购置；取得
+oZH?N4yaM acquisition cost 购置成本
m<{"}4' acquisition expenses 购置费用
KnJx{8@z acquisition of 100% interest 收购全部股权
O= aw^|oj] acquisition of control 取得控制权
+i. u< T acquisition of fixed assets 购置固定资产
r!kLV )_ acquisition of shell “买壳”
B!}BM}r acquisition price 收购价
?eV_ACpZ8 act of God 天灾
@ .gP JMA acting partner 执事合伙人
=2%VZE7Vm active market 买卖活跃的市场；交投畅旺的市场；旺市
9 6 =Z" active partner 积极参与的合伙人
o&z!6"S< active trading 交投活跃
3 C M^j<9 actual circulation 实际流通
Q.A \U>AgV actual cost 实际成本
0 _A23.Y actual expenditure 实际开支；实际支出
qBYg[K> actual income 实际入息；实际收入；实际收益
Jt]&;0zn 2 actual market 现货市场
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actual price 现货价；实际价格
o xfF`L" actual profit 实际利润
<B ) actual quotation 实盘；实际价位；实际报价
.*V kua actual year basis 按实际年度计算
B`{mdjMy actuals 实货
ZVL
gK}s actuarial investigation 精算调查
> aG= T{ actuarial principle 精算原则
+AoP{ x$Ia actuarial report 精算师报告
PO o%^'( Actuarial Society of Hong Kong 香港精算学会
r P'AJDuq actuarial valuation 精算师估值
2 n)gpLIJ actuary 精算师
d)t iO 2W ad referendum agreement 暂定协议；有待覆核的协定
Qdu$Os ad valorem duty 从价税；按值征税
|9IC/C!HC ad valorem duty system 从价税制
[jrqzB ad valorem fee 从价费
1k[GuG%/K ad valorem tariff 从价关税
6{=_718l` additional allowance 额外免税额
Z 5B/|{ additional amount for unexpired risk 未过期风险的额外款额
MDHb'<o?y additional assessable profit 补加应评税利润
Nqc p1J " additional assessment 补加评税
z)}!e,7 additional commitment 额外承担
ETfF5i} additional commitment vote 额外承担拨款
<6jFKA< additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
CZ(`|;BC* additional dependent parent allowance 供养父母额外免税额
8z}^j TM additional provision 额外拨款
AbfZ++aJ additional stamp duty 附加印花税
ORBxD"J& additional tax 补加税罚款；补加税款
: @6mFTV Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
8sg|MWS U adjudged bankrupt 被裁定破产
?:igumeYX adjudicated bankrupt 裁定破产人
Fp%Ln(/m adjudication fee 裁定费；评定印花税额手续费；评估契据费
gn)R^ adjudication of bankruptcy 裁定破产；宣告破产
){ P^P!s$ adjudication of insolvency 裁定无力偿还债务
S!h Xf|*0[ adjusted actual 经调整的实数；调整后的实数
0%<+ J;'o adjusted current assets 经调整的流动资产；调整后的流动资产
yMx TfR adjusted figure 经调整的数字；调整后的数额
H)>sTST( adjusted liabilities 经调整的负债；调整后的负债
/ t5p- adjusted loss 经调整的亏损；调整后的亏损
]Blf9h7 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
F*` t"7Lm adjusted profit 经调整的利润；调整后的利润
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!B!eO Y adjusted surplus 经调整的盈余额；调整后的盈余额
iZxt/}1X0 adjusted value 经调整的价值；调整后的价值
exZLj0kvF adjustment 调整；修订；理算〔保险〕
LZ<[ll#C adjustment centre 调剂中心
~3CVxbB^< adjustment lag 调整过程的时间差距；调整时差
IQnIaZ adjustment mechanism 调整机制
z9DcnAs adjustment of loss 亏损调整
x2W#ROfg adjustment process 调整过程；调整程序
$1Z6\G O adjustment range 调整幅度
U>F{?PReA? administered exchange rate 受管制汇率
c y QBqG Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=a$Oec g? administration expenses 行政费用
|PP.<ce\- administration fee 手续费；行政费
h@1!T administration in bankruptcy 破产管理
<)U4Xz ? administration order 遗产管理令
5 1dSFr<# administrator 管理人；遗产管理人
`1+F,&e administrator of the estate 遗产管理人
_<*Hv*Zm admission of debt 债项承认书
)`+YCCa6F admission of proof 接纳债权证明
pe.QiMW{8 advance 放贷款项；垫付款项；预支款项；预付款项
` A)"%~ advance account 暂支帐目；预付款帐户
h<x4YB5Mj advance compensation 预付补偿金
wC CV2tk advance from shareholder 股东垫款
41V e }% advance pending reimbursement 预支以待日后付还
=\3Tv advanced economy 先进经济体系
mL yBm advancement 预付；预付财产
i9 A ~ < advances warrant 垫款令
[4Q"#[V&9 advancing 贷出
:O-1rD adverse balance 逆差
+L%IG adverse exchange 逆汇
Eu,`7iQ?( advertisement addressed to shareholders 在报章刊登的致股东通告
pqR\>d 0 advice for collection 托收通知书
NM#- Af*pg advice of drawing 提款通知书；汇票通知书
nxo+?:** advice of payment 付款通知
9P WY52! Advisory Committee [Securities and Futures Commission]
gfg n68k 谘询委员会〔证券及期货事务监察委员会〕
L{&U V0q! Advisory Committee on Diversification 经济多元化谘询委员会
BVpO#c ~I affidavit 誓章；遗产申报誓章
MX|H}+\ affidavit of no receipt 述明无收款的誓章
'@=PGpRF affiliate 联号；联营公司；附属公司
T!|=El> affiliated company 附属公司；联号；联营公司
# 07!-)Gv affirmation [estate duty] 非宗教式宣誓〔遗产税〕
xDLG=A%]z affordability 负担能力
/+|#^:@ African Development Bank [AfDB] 非洲开发银行
_Z Y\, _ after-acquired property 事后取得的财产
UE"GJt`I after-hours dealing 市后交易
|E)aT#$f' after-tax profit 税后盈利；税后利润；税后溢利
\Qy$I-Du agency agreement 代理协议
",Cr,;] agency expenses 代理机构的开支
-{jdn%Y7CK agency fee 代理费
1 AD]v<M Agency Law 《代理法》
Jxl6a: agent 代理人；承销人
r ?m6$ agent of company 公司代理人
R 9 4^4I agent's fee 代理人费；经纪费
I)SG wt- aggregate 总计；总数；总体数字
z(13~38+ aggregate amount 总款额；总额
wvby?MhPY aggregate assets and liabilities 总体资产与负债
z rfU QO aggregate at constant price 按固定价格计算的总体数字
6'-As= iw aggregate demand 总需求
+.yT/y " aggregate gross position 总持仓量
jZ*WN|FK? aggregate limit 总限额
s!B/WsK aggregate of salaries tax 合计薪俸税
~AB*]Us aggregate performance 总体表现；总体业绩
nH-V{=** aggregate supply 总体供应
$XnPwOj aggregate surplus 总盈余
>3.X? aggregate total 整体总额
Zjh2{ : aggregate value 总值；合计价值
cr;`Tl~}s aggregated basis 合计基准
+^|iZbZKx aggregated net chargeable income 合计应课税入息实额
jp2Q 9Z aggregation 合并计算；合计；总和
r '7 LR aggregation of incomes of husband and wife 夫妇入息合并计算
s^8u&y)3 aggregation of property 财产的总和
s Be7"^ agio 差价；贴水
!|Q5Zi;aX7 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
z@ 35NZn Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[<c&|tfl 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
ci9R.U) Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
L=;
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(?V&;_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
vX|UgK?2^ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
F 7*wQ{~ agreement for a settlement 授产协议
}T_Te?<& agreement for assignment 转让协议
mN_Z7n;^eh agreement for sale 售卖协议；买卖协议
c3TKl/ agreement for sale and purchase 买卖协议
#FxPj-3(ix agreement for the payment of interest 支付利息协议
jM)C4ii.-$ agreement for the repayment of money 还款协议
eD?3"!c! agreement of reinsurance 再保险协议
4,p;Km& Agricultural Bank of China 中国农业银行
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{z 3{+ air passenger departure tax 飞机乘客离境税
R:aa+MX(1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
V^s0fWa airport tax 机场税
Di.3113t alcohol duty 酒精税
Xd
`vDgD alienation 让与；让渡；转让
WYcA8 X/ alimony 生活费；赡养费
5e8AmY8; All Ordinaries Index [AOI] 所有普通股指数
nw: -J1kWR all risks 全险；综合险
#'baPqdO All Sales Record for Stock Market 《股票市场成交报告》
9LJZ-/Wq Allied Capital Resources Limited 新联财务有限公司
YX*x&5]lq all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-V.d?A4" allocation letter 拨款信件
!D^c3d
allocation of fund 分配款项；预留款项
f9 $xk|2g allocation of profit 利润分配；溢利分配
+j14 Q$ allocation warrant 拨款令
l! bv^ allotment 分配；配股
pKG<Nvgz& allotment notice 股份配售通知；配股通知
(5 L-G{4 allotment of shares 股份分配
kS 5_&#
allowable 可获宽免；免税的
s@4nWe allowable business loss 可扣除的营业亏损
B=f,QU allowable expenses 可扣税的支出
zmuMWT; allowance 免税额；津贴；备抵；准备金
x Gk6n4Gg allowance for debts 债项的免税额
o +B:#@9? allowance for depreciation by wear and tear 耗损折旧免税额
O*6n$dUj3 allowance for funeral expenses 殡殓费的免税额
1 T<+d5[C allowance for inflation 为通货膨胀而预留的款项；通胀准备金
DL^o_6 1 allowance for repairs and outgoings 修葺及支出方面的免税额
_f0C Y" allowance to debtor 给债务人的津贴
He GY u?& alteration of capital 资本更改
m7c*)"^ alternate trustee 候补受托人
QF2q^[>w 6 amalgamation 合并
Cizvw'XDV ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
igL<g ambit of charges 征税范围；收费范围
E>LkJS y= amended valuation 经修订的估值
{y= W6uP American Commodities Exchange 美国商品交易所
>4` dy American Express Bank Limited 美国运通银行
w'4AJ Q|; American Stock Exchange 美国证券交易所
] ]U<UJ amortization 摊销
Z4K+ /<I amount due from banks 存放银行同业的款项
C B YX] amount due from banks abroad 存放海外银行同业的款项
Fzlozx1y[ amount due from holding companies 控股公司欠款
75T_Dx(H amount due from local banks 存放本港银行同业的款项
h"mi"H^o amount due to banks 银行同业的存款
ji1HV1S amount due to banks abroad 海外银行同业的存款
VZka}7a amount due to holding companies 控股公司存款
'wasZ b<^ amount due to local banks 本港银行同业的存款
UB`ToE|Ii amount due to outport banks 外埠银行同业的存款
m><w0k?t amount for note issue 发行纸币的款额
YV% 5y1 i amount of bond 担保契据的款额
pW0dB_ amount of consideration 代价款额
:e1 o<JgPt amount of contribution 供款数额
!`JH H & amount of indebtedness 负债款额
aVs(EHF amount of principal of the loan 贷款本金额
T VmH amount of rates chargeable 应征差饷数额
sb_oD{+gW amount of share capital 股本额
lT&wO m3 amount of sums assured 承保款额
^g1f X1 amount of variation 变动幅度
S{]7C?4` amount of vote 拨款数额
0-Y:v(| . amount payable 应付款额
J q.lT(E8D amount receivable 应收款额
O=cxNy-I Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,fDEz9-, analysis 分析
`^JJ&)4iv ancillary risk 附属风险
4BYE1fUzd annual account 周年帐目；周年帐目报表；年度决算；年结
EI >6Nh annual accounting date 年结日期
%=we ` & annual allowance 每年免税额；年积金；年度津贴；年津
'7Nr8D4L annual balance 年度余额
Cb t{ H}I3 annual disposable income 每年可动用收入
'+>fFM,*B annual estimates 周年预算
F7L &=K$2y annual fee 年费
7M_U2cd|TD annual general meeting 周年大会
gbeghL P[? annual growth rate 年增率；每年增长率
YpAg annual long-term supplement 长期个案每年补助金
|'ln?D:& annual pensionable emolument 可供计算退休金的年薪
n6d 9 \ annual report 年报
W W 2Ob* Annual Report on the Consumer Price Index 《消费物价指数年报》
<:FP4e
"( annual return 周年报表；周年申报表；每年报税表格
u=F+(NE" Annual Return Rules 《周年报表规则》
fA% z *\ annual review of consumer prices 每年消费物价回顾
3ya1'qUC annual roll-forward basis 逐年延展方式
`O?TUQGR annual salary 年薪
k#Of]mXXz annual statement 年度报表；年度决算表
s`j~- P Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
, 21 np annuitant 年金受益人
|s # 'dS; annuity 年金
@$"J|s3M annuity contract 年金合约
mffn//QS annuity on human life 人寿年金
NgCuFL(Ic antecedent debt 先前的债项
/iNa'W5\ ante-dated cheque 倒填日期支票
\I- #1M anticipated expenditure 预期开支
uJHu>M}~ anticipated net profit 预期纯利
v[@c*wo anticipated revenue 预期收入
87 )zCq anti-inflation measure 反通货膨胀措施
/){KOCBl; anti-inflationary stance 反通货膨胀立场
,oxcq?7#4 apparent deficit 表面赤字
"vCM}F apparent financial solvency 表面偿债能力
s5.AW8X=?* apparent partner 表面合伙人
5erc D application for personal assessment 个人入息课税申请书
!MD NE*_ application of fund 资金应用
)D'^3) FF application to release as liquidator and to destruct the books of accounts and documents
+MbIB&fRCB 申请免除清盘人职务及毁灭帐簿与文件
'bGX-C appointed actuary 委任精算师
> oA? 6x appointed auditor 委任核数师；委任审计师
&C im!I appointed trustee 委任的受托人
"\ E gs)\ appointer 委任人
g*)K/Z0pJ$ apportioned pro rata 按比例分摊
u~
~R9 . apportionment 分配；分摊
M/?KV9Xk2 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
9odJ r] apportionment formula 分摊方程式
RCTQ hTy= apportionment of estate duty 遗产税的分摊
v%k9M{ appraisal 估价；评估
YCe7<3> J4 appreciable growth 可观增长
&zQ2M#{82 appreciable impact 显着影响
<Llp\Xc Z appreciable increase 可观增长
( Rk_-9_E. appreciation 增值；升值
+')f6P;t>= appreciation against other currencies 相对其他货币升值
=cN&A_L( appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Y={&5Mir appreciation tax 增值税
Rj F'x appropriation 拨款；拨用；拨付
QIN."&qC^ appropriation account 拨款帐目
v5;I]?72l~ Appropriation Bill 拨款法案
9Suu-A appropriation-in-aid system 补助拨款办法
d_n7k g+ approved assets 核准资产
;N B:e approved basket stock 认可一篮子证券
-[= d rj9I approved budget 核准预算
svelYe#9z approved charitable donation 认可慈善捐款
g~ 7Ri-" approved charitable institution 认可慈善机构
FJ*i\Q/D approved currency 核准货币；认可货币
] sz3 ]"2 approved estimates 核准预算
Q%/<ZC.Mz6 approved estimates of expenditure 核准开支预算
,\ 2a=Fp approved overseas insurer 核准海外保险人
^l^f D t approved overseas trust company 核准海外信托公司
J$ 4wL
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H/M Au7 approved provident fund scheme 认可公积金计划
{7!UQrm< approved provision 核准拨款
)eUW5
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87 }&` approved regional stock 认可地区性证券
@prG%vb" approved retirement scheme 认可退休金计划
9_\ 'LJ approved subordinated loan 核准附属贷款
6.5T/D*TT arbitrage 套戥；套汇；套利
{X2`&<i6 arbitrageur 套戥者；套汇者
BR'I+lQ arbitrary amount 临时款项
,BF E=:ZIK arrangement 措施；安排；协定
"fg](Cp[z arrears 欠款
Lb{e ,JH arrears of pay 欠付薪酬
G*S|KH arrears of revenue 逾期未收税款；逾期未收的帐项
B!gGK|8 articles of association 组织章程；组织细则；组织章程细则
$F.([?)k? Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ELh8ltLY ascertainment of profit 确定利润
-", =G\XZ "Asia Clear" “亚洲结算系统”
y%sroI('y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{k4CEt; Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
UA[,2MBp Asian Development Fund [ADF] 亚洲发展基金
Cv$
SJc Asian dollar bond 亚洲美元债券
!R*-R.% Asian dollar market 亚洲美元市场
Q^p |Ldj Asian dollar rate 亚洲美元利率
h/x0]@M& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
$^&ig Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
[Q\GxX. asked price 沽盘；喊价；索价；卖方报价
?u4 INZ0W assessable income 应评税入息
mzQ`N}]T: assessable loss 应评税亏损
k OvDl!^ assessable profit 应评税利润
!-m&U4Ku6o assessable value 应评税值
7 &KT0a* assessed profit 估定利润
'(f/~"9B assessed value 经评估价值
x^"E S%* assessment 评税；评定；估价；评税单
Lad sw assessment number 评税编号；估价编号
Xtwun assessment of additional tax 补加税评税
%Pksv} assessment of performance 业绩评估；实绩评价
l5+gsEux] Assessor 评税主任
,>t6 9 Ad asset price bubbles 资产价格泡沫
X7,PEA asset-backed securities 具资产保证的证券
g}p;\o
assets accretion 资产增值
V\V)<BARe assets and liabilities 资产与负债
\4"S7.% | assets betterment statement 资产递增表；资产改进表
`@i5i(( assets lending 实物放款；有抵押贷款
e]=!"nJ+ assets of the company passing on the death 死者去世时转移的公司资产
e4~>G?rM _ assets pledged as security for liabilities 用作负债抵押的资产
|QV!-LK assets portfolio 资产投资组合
0!z@2[Pe66 assets price 资产价格
j)t+jcMUI assets quality 资产质素
& c Ny assets realization 资产变现
Mv c`)_Md assets refinancing arrangement 资产再集资安排
pfx3C* assets securitization 资产证券化
0l;<5 assets situated outside Hong Kong 在香港以外地方的资产
H+
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@!&}}"< assets value 资产值
*9)SmS s assignee 承让人
b3wM; jv assignment 转让；转让书；转让契
{JV@"t-X3" assignment of interest 权益转让
"EU{8b assignment of letters patent and trade mark 专利证书及商标转让
G/%iu;7ZCb assignment of property 物业转让；物业转让书
>NB?& | assignment right 转让权
%4 \OPw& assignor 转让人
9WJz~SP+vR associate 有联系的人；有关连人士；相联者；合伙人；联系人
fYE(n8W3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/6O??6g associate member 附属会员
1FtM>&%4 associated body corporate 相联法人团体
uxg9yp@| associated company 相联公司；联属公司
X0 -IRJ[ associated corporation 相联法团
v(OBXa9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1<ro7A4hK 公认会计师公会〔英国〕
CF|]e : Association of Futures Exchange Brokers 香港期货经纪协会
6<0n *& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(H oq R association of underwriters 承保人组织
i&8FBV- assumption of control 接管
PA6= wfc assurance 担保；保险；转易；转易书
mAk{"6 5V assurance of interest 权益的转易
.qk]$LJF7 at 19XX price 按一九ＸＸ年价格计算
eMRar<)+#* at a discount 按赔价计算；按贴水价格计算；打折扣
`.y}dh/+0W at a premium 按溢价计算；按升水价格计算
d--y at call 通知付款；按通知
x.1-)\ at constant market price 按固定市价计算
!ZDzEP* at constant price 按固定价格计算
m\/ Tj0e at cost 按成本计算
: S$l"wrh\ at current market price 按当时市价计算；按现时市价计算
Ev!{n at current price 按当时价格计算；按现时价格计算
@|a>&~xX at factor cost 按要素成本计算；按生产要素成本计算
v#=`%]mL at money-of-the-day price 按付款当日价格计算
~x{.j n at or better 按指定或较佳价位〔买卖指令〕
{_RWVVVe at par 按面值计算；平价
6 z,& i at sight 见票即付
]d [ge6 at the close 按收市盘
KRJLxNr at the opening 按开市盘
[OOS`N4< attestation 见证；见证条款
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Wpqw at-the-money option 平价期权
iut` 7 attorney 受权人；受托代表人
,Ma.V\T[ attornment 新拥有人承认书
Y32O-I!9u attributable profit 可归属利润
4/ X/>Y1 attributable share value 可归属股份价值
^$%Z! uz Auckland Stock Exchange 奥克兰证券交易所
)Qm[[p nj auction 拍卖
"uLjIIl auctioneer 拍卖商
+!f =jg06 audit 审计；核数
( 6(x'ByT Audit Commission 审计署
E1;@=#t2i Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
q_
=b<.; 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〕
8 i&_Jgmr audit review 帐目审查
Y -ux7F{=z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
+.RKi ! audited account 审计帐目；经审计的帐目
] 4+s$rG audited annual account 经审计的周年帐目
PL{Q!QJK' audited balance sheet 经审计的资产负债表
BQ^H? jo auditor 核数师；核数主任；审计师
JO14KY*% auditor's certificate 核数师证明书；审计师证明书
W&h[p_0 auditor's report 核数师报告；审计师报告
?)'~~ @NkH Aussie bond 澳元债券
39 {{7(hh austerity budget 紧缩预算
B7\k< Nit0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
OdMO=Hy6d Australia All Ordinaries Index 澳洲所有普通股票指数
?Z\Yu' Australian Dollar [AUD] 澳元
(><zsLs& Australian Options Market 澳大利亚期权市场
(I@bkMp Australian Securities Commission 澳洲证券事务监察委员会
c62 =* ] , Australian Society of Certified Practising Accountants 澳洲执业会计师公会
HaA1z }?n Australian Stock Exchange 澳大利亚证券交易所
)hwV`2>l Austrian Schilling [ATS] 奥地利先令
7j5f ;O^+ authentication 认证；鉴证
s=?aox7 authority to purchase 委托购买证；委购书
Bh&Ew
authorization 认可；核准；授权；授权书
W"L&fV+3 authorization by direction 指示授权
JcJmds authorization by instruction 指令授权
~_9"3,~o5 authorization by warrant 令状授权
0=w K:Ex authorization of unit trust 单位信托的认可
]0D}T'wM authorized agent 指定代理人
&iN--~}!$ authorized capital 法定资本
p}Fs'l?7Rq authorized clerk 出市员
-Xz?s authorized dealer 认可交易商
KC e13! authorized financial institution 认可财务机构
|L_wX:d`9 authorized fund 认可基金
sqx` ">R authorized fund house 获授权的基金公司；认可基金公司
G
;?qWB, authorized institution 认可机构
L w1T 4n authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
4Z[V uQng authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
K[
.JlIP authorized insurer 获授权保险人；获认可承保人
,n2i@?NHZ authorized investment 特准投资项目
-#-p1^v} authorized person 获授权人
4 !`bZ`_Bw authorized representative 获授权代表
DjMf,wX-{ authorized share capital 法定股本
(Lh#`L?x automated quotation system 自动报价系统
s!/TU{8J Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
I[o*RKT'" 自动交易系统〔香港期货交易所有限公司〕
ctQbp~- automatic adjustment mechanism 自动调整机制
D Om[*1@^ automatic adjustment system 自动调整系统
3+M B5 T Automatic Clearing House 自动票据交换所
`ir3YnT+ automatic exchange rates accumulation system 自动化汇率累集系统
Ql?^
B
SqG Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
y0 v] N automatic teller machine [ATM] 自动柜员机
Oc9#e+_& autopay 自动转帐
C t$82J available assets 可用资产
Kex[ >L10G available fiscal reserve 现存财政储备
0ZA j=u@O available profit 可用利润
l2b{u
GE Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
R)!`JK eO/ average 平均；平均数；海损
t?;T3k[RM average basic salary 平均基本薪金
4 X
NxI1w) average consumer expenditure 平均消费开支；一般消费开支
"a1O01n average cost 平均成本
Fb2%!0i average cost of land production 增辟土地平均成本
_RMQy~&b average daily turnover 平均每日成交额
~
aZedQc average daily wage rate 平均每日工资率
{TX OQ >gY average expenditure pattern 平均开支模式
$#o1MX average growth rate 平均增长率
_i}wK?n average net fixed assets 固定资产平均净值
;D ~L| average of relatives 相对价格平均数
lfk9+) average price 平均价格
n)8Yj/5 average propensity to consume 平均消费倾向；一般消费倾向
D- 9\~gvh average propensity to save 平均储蓄倾向；一般储蓄倾向
[n,?WwC average rate 平均率
Er uP average revenue 平均收入；平均收益
,KW;2t*IQ@ average stock 平均库存；平均存货
Hv#q:R8 average yearly rent 平均年租
l QPqc Zd avoidance of double taxation 避免双重课税
]kktoP|D avoidance of tax 避税
