A:
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|X"L1 A share Ａ股；甲类股份
%wru) abatement of tax 减税；减扣免税额
G?LC ! 9MB ABN AMRO Bank N.V. 荷兰银行
'lpCw H above-the-line expenditure 线上项目支出；经常预算支出
<w*WL_P above-the-line receipt 线上项目收入；经常预算收入
ct=K.m@E%X ABSA Asia Limited 南非联合亚洲有限公司
-&1P2m/46 absolute change 绝对数值变更
ws QuJrG absolute expenditure 实际开支
QX}JQ<8 absolute guideline figure 绝对准则数字
-{Ar5) ?=' absolute interest 绝对权益
2{B S `f absolute order of discharge 绝对破产解除令
di+ |` O absolute profit margin 绝对利润幅度
|%|Vl u absolute value 实值；绝对值
x;:jF_ absolutely vested interest 绝对既得权益
ADOA&r[ absorbed cost 已吸收成本；已分摊成本
tN)t`1_j absorption 吸收；分摊；合并
)f^^hEIS absorption rate 吸收率；摊配率；分摊率
AZik:C"Q ACB Finance Limited 亚洲商业财务有限公司
|N6 .:K[` acceptable form of reciprocity 合理的互惠条件
I IGx+> acceptable rate 适当利率；适当汇率
\Ezcr=0z{j acceptance agreement 承兑协议
3:#6/@ wQ acceptance for honour 参加承兑
}.8yKj^p acceptor 承兑人；接受人；受票人
+Tx_q1/f5X acceptor for honour 参加承兑人
`I toL7bi accident insurance 意外保险
V'dw=W17V Accident Insurance Association of Hong Kong 香港意外保险公会
2/A*\ accident insurance scheme 意外保险计划
9* 3;v;F accident year basis 意外年度基准
=~W=} accommodation 通融；贷款
pZ*%zt]-a accommodation bill 通融票据；空头票据
h:G>w`X accommodation party 汇票代发人
[FF}HWf account balance 帐户余额；帐户结余
^C~R)M:C account book 帐簿
FAc^[~E account collected in advance 预收款项
[r Nd7-j < account current book 往来帐簿
t~4Cf] ) account of after-acquired property 事后取得的财产报告
Y d~J( account of defaulter 拖欠帐目
Q1yXdw account payable 应付帐款
| X#! 5u account payee only [A/C payee only] 只可转帐；存入收款人帐户
_4 nm h0q4 account receivable 应收帐款
$'eY-U8q account receivable report 应收帐款报表
-w"lW7 account statement 结单；帐单；会计财务报表
:r
"G Z account title 帐户名称；会计科目
!'[? cEog accountant's report 会计师报告
]o=ON95ja Accountant's Report Rules 会计师报告规则
:/$_eg0A accounting and auditing procedure 会计与审计程序；会计与核数程序
<ty]z!B Accounting Arrangements 《会计安排》
gxUa -R accounting basis 会计基础
'xnI N u accounting by Official Receiver 破产管理署署长呈交的帐目
7 p!ROl^ Accounting Circular 《会计通告》
cvT@` 1 accounting class 会计类别
H
n]( )/ accounting date 记帐日期；会计结算日期
?>V >6cDQ accounting for money 款项核算
YjL'GmL< Accounting Officer 会计主任
[Pjitw/? accounting period 会计报告期；会计期
v# s*I/kw accounting policy 会计政策；会计方针
z6B#F<h accounting practice 会计惯例
1/;E8{ accounting principle 会计准则
0n kC%j accounting record 会计记录
)'RaMo` 4 accounting report 会计报告
P{QHG 3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Z1 ($9hE> Accounting Society of China 中国会计学会
yw7(!1j= accounting statement 会计报表
7hPw a3D^ accounting system 会计制度；会计系统
/ bH2 Z accounting transaction 会计事项；帐务交易
:Ru8Nm accounting treatment 会计处理
xqY'-Hom accounting year 会计年度
84e8z { accretion 增值；添加
-z-yk~F accrual 应计项目；应累算数目
Os9 EMU$ accrual basis 应计制；权责发生制
C'gv#!Q accrual basis accounting 应计制会计；权责发生制会计
b nanTH9- accrue 应累算；应计
?ILjt? X8 accrued benefit 应累算利益
nsVLgTbx accrued charges 应计费用
jC}HNiM78 accrued cumulative preference share dividend 应累算的累积优先股股息
E 11C@% accrued expenses 应累算费用
{ m{nCl)y accrued interest payable 应付利息；应计未付利息
{ dRZ2U3 accrued interest receivable 应收利息；应计未收利息
#Oj yUQ, accrued right 累算权益
mPQT%%MF accruing profit 应累算的利润
wWf_d jd accumulated fiscal reserve 累积财政储备
j[w=pF, o accumulated profit 累积利润；滚存溢利
?Y8hy|` accumulated reserve 累积储备
-gt ?5H h accumulation of surplus income 累积收益盈余
oyk&]'> acquired assets 既得资产
L%\ Wt1\[ acquisition 收购；购置；取得
i Ob7g@= acquisition cost 购置成本
m2l9([u=^ acquisition expenses 购置费用
)wD/<7; acquisition of 100% interest 收购全部股权
_
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% acquisition of control 取得控制权
(^g XO acquisition of fixed assets 购置固定资产
A! HJ
acquisition of shell “买壳”
&) ||~ acquisition price 收购价
cbm;45 L| act of God 天灾
7
wEv`5 acting partner 执事合伙人
puW Mgvv active market 买卖活跃的市场；交投畅旺的市场；旺市
6~W@$SP,F active partner 积极参与的合伙人
~@-r active trading 交投活跃
:KXI@)M actual circulation 实际流通
, u %V% actual cost 实际成本
z9OpxW@Ou actual expenditure 实际开支；实际支出
>!' ]w{G actual income 实际入息；实际收入；实际收益
+O9x8OPHW actual market 现货市场
ZbdGI@ actual price 现货价；实际价格
>D~8iuy]8. actual profit 实际利润
h2Th)&Fb> actual quotation 实盘；实际价位；实际报价
&^HVuYa.0 actual year basis 按实际年度计算
O
j:I @c actuals 实货
X9FO"(J actuarial investigation 精算调查
tH
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vbtZ5Gm actuarial report 精算师报告
.{`C>/"} Actuarial Society of Hong Kong 香港精算学会
5%fW X'mS actuarial valuation 精算师估值
_JNYvng m actuary 精算师
C8Mx>6 ad referendum agreement 暂定协议；有待覆核的协定
F?H=2mzKbz ad valorem duty 从价税；按值征税
N#e9w3Rli ad valorem duty system 从价税制
k[a<KbS ad valorem fee 从价费
{}Is&^3Z ad valorem tariff 从价关税
\>lA2^E f additional allowance 额外免税额
=l*xM/S additional amount for unexpired risk 未过期风险的额外款额
tQN rDp+ additional assessable profit 补加应评税利润
C3 f\E: D) additional assessment 补加评税
w4TQ4
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xypgG;`\ additional commitment vote 额外承担拨款
NqOX);'L0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(6a <{ additional dependent parent allowance 供养父母额外免税额
?f q!BV additional provision 额外拨款
+By '6?22 additional stamp duty 附加印花税
<)(W7#Ks additional tax 补加税罚款；补加税款
i}v.x Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
oS9Od8 adjudged bankrupt 被裁定破产
~ @xPoD& adjudicated bankrupt 裁定破产人
BQg3+w:> adjudication fee 裁定费；评定印花税额手续费；评估契据费
&V (6N%A^U adjudication of bankruptcy 裁定破产；宣告破产
`Z5dRLrd adjudication of insolvency 裁定无力偿还债务
mR
XR uK adjusted actual 经调整的实数；调整后的实数
x`@`y7( adjusted current assets 经调整的流动资产；调整后的流动资产
Ny$3$5/ adjusted figure 经调整的数字；调整后的数额
GQ@mQ=i adjusted liabilities 经调整的负债；调整后的负债
/Qr`au adjusted loss 经调整的亏损；调整后的亏损
I{[Z
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
2YW;=n adjusted profit 经调整的利润；调整后的利润
G bclu.4 adjusted surplus 经调整的盈余额；调整后的盈余额
. o /uA adjusted value 经调整的价值；调整后的价值
w"dKOdY adjustment 调整；修订；理算〔保险〕
e_KfnPY
adjustment centre 调剂中心
V|sV U adjustment lag 调整过程的时间差距；调整时差
0^u Ut- adjustment mechanism 调整机制
~:f..|JM adjustment of loss 亏损调整
aHpZhR| f$ adjustment process 调整过程；调整程序
ZBY2, %nAo adjustment range 调整幅度
+> !nqp administered exchange rate 受管制汇率
\$Wpt#V Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
'=Lpch2J administration expenses 行政费用
U 887@-!3 administration fee 手续费；行政费
'xkl|P>=], administration in bankruptcy 破产管理
AL3iNkEa administration order 遗产管理令
J9]cs ?`) administrator 管理人；遗产管理人
<anKw| administrator of the estate 遗产管理人
"H`Be admission of debt 债项承认书
ZM v\j|{8 admission of proof 接纳债权证明
vVa|E#
[ advance 放贷款项；垫付款项；预支款项；预付款项
5~IdWwG*w advance account 暂支帐目；预付款帐户
/(5"c> advance compensation 预付补偿金
sr&W+4T advance from shareholder 股东垫款
z
rSPa \M advance pending reimbursement 预支以待日后付还
y<Xu65 advanced economy 先进经济体系
fDqT7}L advancement 预付；预付财产
x:!s+q`
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bl^Ihza advancing 贷出
. yXqa"p adverse balance 逆差
-q{N1? tcy adverse exchange 逆汇
g:JSy advertisement addressed to shareholders 在报章刊登的致股东通告
L98T!5) advice for collection 托收通知书
SKnYeT advice of drawing 提款通知书；汇票通知书
JRFUNy1+e1 advice of payment 付款通知
w s!~MSIy Advisory Committee [Securities and Futures Commission]
+8N6tw/& 谘询委员会〔证券及期货事务监察委员会〕
!^su=c Advisory Committee on Diversification 经济多元化谘询委员会
8t* sp-cy| affidavit 誓章；遗产申报誓章
At=d//5FFP affidavit of no receipt 述明无收款的誓章
r W[;3yMf
affiliate 联号；联营公司；附属公司
[t fB*m5 affiliated company 附属公司；联号；联营公司
~ B JE~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Pm/i,T6&\ affordability 负担能力
*{fs{gFw9 African Development Bank [AfDB] 非洲开发银行
AK&>3 D after-acquired property 事后取得的财产
|w{Qwf!2 after-hours dealing 市后交易
MAFdJ +n# after-tax profit 税后盈利；税后利润；税后溢利
~KMa h agency agreement 代理协议
E;C{i agency expenses 代理机构的开支
j`RG Moq agency fee 代理费
*qO) MpG{ Agency Law 《代理法》
0,ryy,2 agent 代理人；承销人
iD_y@+iz agent of company 公司代理人
jD9u(qAlH agent's fee 代理人费；经纪费
V)/J2 -w aggregate 总计；总数；总体数字
{P~rf&Ee aggregate amount 总款额；总额
d8jH?P-" aggregate assets and liabilities 总体资产与负债
-9= DDoO aggregate at constant price 按固定价格计算的总体数字
OriYt aggregate demand 总需求
;Hk3y+&]a aggregate gross position 总持仓量
(wZ!OLY%} aggregate limit 总限额
/v5A) A$7 aggregate of salaries tax 合计薪俸税
8ex;g^e aggregate performance 总体表现；总体业绩
NC-K`) aggregate supply 总体供应
_`\!+q Gq aggregate surplus 总盈余
YWH>tt 9 aggregate total 整体总额
;NRh0)%|o aggregate value 总值；合计价值
[C6ba{9 B aggregated basis 合计基准
B1nm?E 0i aggregated net chargeable income 合计应课税入息实额
C&w0HoF aggregation 合并计算；合计；总和
&F~d~;G"q aggregation of incomes of husband and wife 夫妇入息合并计算
o(jLirnk aggregation of property 财产的总和
ZJBb% d1; agio 差价；贴水
t j Xg Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
ktTP~7UVi Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
aHW34e@ebL 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
\~,\| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*%KIq/V 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
a#r{FoU{M8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
J3
Q_ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
k Mch agreement for a settlement 授产协议
)f:i4. M agreement for assignment 转让协议
2\1+M) agreement for sale 售卖协议；买卖协议
/&# y-D_ agreement for sale and purchase 买卖协议
I{(!h 90 agreement for the payment of interest 支付利息协议
lgU!D |v agreement for the repayment of money 还款协议
BVb^ xL agreement of reinsurance 再保险协议
LsERcjwwK Agricultural Bank of China 中国农业银行
^ l]!'" air passenger departure tax 飞机乘客离境税
! s =$UC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
gE\ ^ vaB airport tax 机场税
C
6
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C][hH?. alienation 让与；让渡；转让
L4/ns@e alimony 生活费；赡养费
n~yK q"^ All Ordinaries Index [AOI] 所有普通股指数
$"/l*H\h all risks 全险；综合险
@r*GGI! All Sales Record for Stock Market 《股票市场成交报告》
^ul1{ Allied Capital Resources Limited 新联财务有限公司
0@ "'SKq all-items index [Consumer Price Index] 总指数〔消费物价指数〕
)Ac,F6w allocation letter 拨款信件
+S( # 7 allocation of fund 分配款项；预留款项
3/n?g7B allocation of profit 利润分配；溢利分配
?Xypn#OPt allocation warrant 拨款令
Y`ip. Nx allotment 分配；配股
Bzwll allotment notice 股份配售通知；配股通知
/C!~v!;e allotment of shares 股份分配
kb2C 9< allowable 可获宽免；免税的
c%do NY9Q allowable business loss 可扣除的营业亏损
^vd$j-kjTP allowable expenses 可扣税的支出
LvG$J* allowance 免税额；津贴；备抵；准备金
% E1r{`p allowance for debts 债项的免税额
iw,uwh|L
allowance for depreciation by wear and tear 耗损折旧免税额
PkDt-]G. allowance for funeral expenses 殡殓费的免税额
a^J(TW/ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]C,j80+pK allowance for repairs and outgoings 修葺及支出方面的免税额
}VJ>}i* allowance to debtor 给债务人的津贴
,g7 O alteration of capital 资本更改
(]'wQ4iQ alternate trustee 候补受托人
tB>!1}v amalgamation 合并
49*f=gpGj2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
JE9v+a{7 ambit of charges 征税范围；收费范围
ZNw|5u^N amended valuation 经修订的估值
)m7%cyfC American Commodities Exchange 美国商品交易所
D|ze0A@ American Express Bank Limited 美国运通银行
o!UB x<4 American Stock Exchange 美国证券交易所
/( s |'"6 amortization 摊销
2: gh q amount due from banks 存放银行同业的款项
-"nkC amount due from banks abroad 存放海外银行同业的款项
mU4(MjP? amount due from holding companies 控股公司欠款
c.]QIIdK amount due from local banks 存放本港银行同业的款项
A2ye
^<-C. amount due to banks 银行同业的存款
BGibBF^ amount due to banks abroad 海外银行同业的存款
H I|a88
amount due to holding companies 控股公司存款
aY a`ex amount due to local banks 本港银行同业的存款
- nNKUt.I amount due to outport banks 外埠银行同业的存款
F!#)l*OX; amount for note issue 发行纸币的款额
im &N &A amount of bond 担保契据的款额
Zt9G[[] amount of consideration 代价款额
D*- amount of contribution 供款数额
yP$esDP amount of indebtedness 负债款额
6NV 592 amount of principal of the loan 贷款本金额
s 7 nl amount of rates chargeable 应征差饷数额
G]aey>) amount of share capital 股本额
~Re4zU amount of sums assured 承保款额
Fc`IRPW< amount of variation 变动幅度
'Jf
LTG. amount of vote 拨款数额
n+=qT$w) amount payable 应付款额
$;Fx Zkp amount receivable 应收款额
Xf&YcHo Amsterdam Stock Exchange 阿姆斯特丹证券交易所
X:Z3R0 analysis 分析
p)B /(% ancillary risk 附属风险
QY)p![6Fj annual account 周年帐目；周年帐目报表；年度决算；年结
Nxe1^F33 annual accounting date 年结日期
PzKTEYJL annual allowance 每年免税额；年积金；年度津贴；年津
u|IS7>Sm annual balance 年度余额
`"CA$Se 8 annual disposable income 每年可动用收入
GZaB z# U annual estimates 周年预算
xbCR4up S annual fee 年费
||X3g"2W9 annual general meeting 周年大会
kBk>1jn" annual growth rate 年增率；每年增长率
s*g qKQ; annual long-term supplement 长期个案每年补助金
HQ"T>xb annual pensionable emolument 可供计算退休金的年薪
'm*W< annual report 年报
'M6+(`x Annual Report on the Consumer Price Index 《消费物价指数年报》
bI0xI[#Q annual return 周年报表；周年申报表；每年报税表格
ri4z^1\ Annual Return Rules 《周年报表规则》
"|(.W3f1 annual review of consumer prices 每年消费物价回顾
|Yw k annual roll-forward basis 逐年延展方式
6i nAnC@ I annual salary 年薪
xT&~{,9 annual statement 年度报表；年度决算表
.\$A7DD+A 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
O1o>eDE5A annuitant 年金受益人
$rW(*#C annuity 年金
k
?KJ8 annuity contract 年金合约
bh5D } w annuity on human life 人寿年金
=|A Y T6z, antecedent debt 先前的债项
>+7{PF+sB ante-dated cheque 倒填日期支票
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hK}ASC anticipated expenditure 预期开支
Mu/(Xp6 2 anticipated net profit 预期纯利
:u9'ZHkZ anticipated revenue 预期收入
L3\#ufytb anti-inflation measure 反通货膨胀措施
ZbT$f^o}M] anti-inflationary stance 反通货膨胀立场
<Mvni z apparent deficit 表面赤字
k^ZP~.G apparent financial solvency 表面偿债能力
W6>t!1oO+ apparent partner 表面合伙人
.:&` PaMt application for personal assessment 个人入息课税申请书
ep"{{S5g application of fund 资金应用
9+ 9g (6 application to release as liquidator and to destruct the books of accounts and documents
yOz6a :r 申请免除清盘人职务及毁灭帐簿与文件
V.
i{IW appointed actuary 委任精算师
&X:;B' appointed auditor 委任核数师；委任审计师
=M-=94 appointed trustee 委任的受托人
v zs4tkG appointer 委任人
fWJpy#/^*K apportioned pro rata 按比例分摊
OcV,pJ apportionment 分配；分摊
eef&ZL6g Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
t! 3s@ apportionment formula 分摊方程式
=_BHpgL apportionment of estate duty 遗产税的分摊
Y)/|C7~W appraisal 估价；评估
k F^4kCJ@ appreciable growth 可观增长
pqO0M]} appreciable impact 显着影响
h%F.h! [* appreciable increase 可观增长
b%MZfaU appreciation 增值；升值
6HBDs: appreciation against other currencies 相对其他货币升值
R / " f appreciation of the exchange value of Hong Kong dollar 港元汇值上升
RgV 3, z appreciation tax 增值税
?`e@ o? appropriation 拨款；拨用；拨付
GFLat appropriation account 拨款帐目
a6 vej Appropriation Bill 拨款法案
_ab8z]H appropriation-in-aid system 补助拨款办法
!0lk}Uzkh approved assets 核准资产
N4,oO H~ approved basket stock 认可一篮子证券
C[%Qg=< approved budget 核准预算
55s5(]`d approved charitable donation 认可慈善捐款
P]n0L4c approved charitable institution 认可慈善机构
!y XGA g, approved currency 核准货币；认可货币
,u>LAo0 approved estimates 核准预算
ORrZu$n`p approved estimates of expenditure 核准开支预算
3);P !W4> approved overseas insurer 核准海外保险人
M rgj*| approved overseas trust company 核准海外信托公司
$=d iG approved pooled investment fund 核准汇集投资基金
hO[_ _j8 approved provident fund scheme 认可公积金计划
N{bg-%s10i approved provision 核准拨款
KE"6 I approved redeemable share 核准可赎回股份
8<}=f4vUj5 approved regional stock 认可地区性证券
AJ6l#j- approved retirement scheme 认可退休金计划
Kw" e4 a approved subordinated loan 核准附属贷款
`Gv\"|Gn arbitrage 套戥；套汇；套利
N9|J\;fzT arbitrageur 套戥者；套汇者
2iM}YCV arbitrary amount 临时款项
v\dQjQu8 m arrangement 措施；安排；协定
6oLOA}q arrears 欠款
eb`3'&zV&) arrears of pay 欠付薪酬
AP%R*0] arrears of revenue 逾期未收税款；逾期未收的帐项
>?K=l]!(* articles of association 组织章程；组织细则；组织章程细则
#z >I =gl Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Pl/Xh03E ascertainment of profit 确定利润
/7"V~c6 "Asia Clear" “亚洲结算系统”
VsSAb% Asia Commercial Bank Ltd. 亚洲商业银行有限公司
v#{Nh8 n Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
U - OD Asian Development Fund [ADF] 亚洲发展基金
-V;Y 4,:c Asian dollar bond 亚洲美元债券
ox`Zs2-a Asian dollar market 亚洲美元市场
'8zd]U Asian dollar rate 亚洲美元利率
$"NH{%95} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
R.WB.FP Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
d #1& "( asked price 沽盘；喊价；索价；卖方报价
>)C7IQ / assessable income 应评税入息
PcA^ jBgGl assessable loss 应评税亏损
EpG9t9S9 assessable profit 应评税利润
[ - 92] assessable value 应评税值
3 .#L assessed profit 估定利润
# *pB"L assessed value 经评估价值
'k j
q C assessment 评税；评定；估价；评税单
nG3SDL#(k assessment number 评税编号；估价编号
n\D/WL v M assessment of additional tax 补加税评税
`XE>Td>Bs assessment of performance 业绩评估；实绩评价
\ Y"S4<"R Assessor 评税主任
0 cKsGD m asset price bubbles 资产价格泡沫
2;T?ry7 asset-backed securities 具资产保证的证券
WqefH{PB assets accretion 资产增值
+o4o!;E) assets and liabilities 资产与负债
Wjq 9f; assets betterment statement 资产递增表；资产改进表
]Xa]a}[uE assets lending 实物放款；有抵押贷款
LE{@J0r#n assets of the company passing on the death 死者去世时转移的公司资产
Uv[a
~ ' assets pledged as security for liabilities 用作负债抵押的资产
($`IHKF1.l assets portfolio 资产投资组合
_Ycz@Jn assets price 资产价格
;taZixOH assets quality 资产质素
1@{ov!YB] assets realization 资产变现
d+)L K~ assets refinancing arrangement 资产再集资安排
~l:Cj*6x8 assets securitization 资产证券化
% t,42jQ9 assets situated outside Hong Kong 在香港以外地方的资产
^A&{g.0 assets stripping 削减资产；拆卖资产
(*r2bm2FPO assets value 资产值
]T/%Bau assignee 承让人
yLLA:5Q1 assignment 转让；转让书；转让契
U@).jpN assignment of interest 权益转让
_Zav Y<6 assignment of letters patent and trade mark 专利证书及商标转让
!I1p`_(_7 assignment of property 物业转让；物业转让书
=7TWzUCO# assignment right 转让权
T rh
t2Iv assignor 转让人
(BtU\ f#d associate 有联系的人；有关连人士；相联者；合伙人；联系人
eCKm4l'BZ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
E h;Ia6} associate member 附属会员
$:5h5Y#z associated body corporate 相联法人团体
zUJXA:L9 associated company 相联公司；联属公司
p*jU)@a0 associated corporation 相联法团
$]#8D>E& Association of Chartered Certified Accountants [ACCA] [United Kingdom]
N)cODy([ 公认会计师公会〔英国〕
u q 9mq" Association of Futures Exchange Brokers 香港期货经纪协会
!QAndg{;D Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!{V`N|0
association of underwriters 承保人组织
yx`@f8Kr assumption of control 接管
='D%c^;O8' assurance 担保；保险；转易；转易书
OQ2G2>p assurance of interest 权益的转易
gNxv.6Pp= at 19XX price 按一九ＸＸ年价格计算
>CKa?N; at a discount 按赔价计算；按贴水价格计算；打折扣
5K9W5hA:D at a premium 按溢价计算；按升水价格计算
( 9( xJ) at call 通知付款；按通知
%P1zb 7:8 at constant market price 按固定市价计算
f 5bX,e)! at constant price 按固定价格计算
QE"$Lc) at cost 按成本计算
z5({A2q at current market price 按当时市价计算；按现时市价计算
hoBFC 1 at current price 按当时价格计算；按现时价格计算
l+6@,TY1U at factor cost 按要素成本计算；按生产要素成本计算
4J,6cOuW4 at money-of-the-day price 按付款当日价格计算
Mfz(%F|< at or better 按指定或较佳价位〔买卖指令〕
<5KoK! H at par 按面值计算；平价
VJK4C8] at sight 见票即付
b?0WA.[{ at the close 按收市盘
J6EzD\.Y) at the opening 按开市盘
hU( attestation 见证；见证条款
NM9Vi Ym>P at-the-money option 平价期权
$#e}9g. attorney 受权人；受托代表人
(421$w,B% attornment 新拥有人承认书
M6cybEk` attributable profit 可归属利润
E l .eK9L attributable share value 可归属股份价值
dk ] Auckland Stock Exchange 奥克兰证券交易所
(:~_#BA auction 拍卖
N%: uOX8{ auctioneer 拍卖商
7.NL> :lu audit 审计；核数
JYjc^m Audit Commission 审计署
1*9 Yy~w Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
( AA@ sN 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_
e!
X audit review 帐目审查
.Sw4{m[g Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
</< z7V,{ audited account 审计帐目；经审计的帐目
n @@tO#!\ audited annual account 经审计的周年帐目
tZ=|1lM audited balance sheet 经审计的资产负债表
^{yb4yQ
0 auditor 核数师；核数主任；审计师
)N{PWSPs auditor's certificate 核数师证明书；审计师证明书
4ybOK~z auditor's report 核数师报告；审计师报告
$(J)F-DB i Aussie bond 澳元债券
wAR:G O'n austerity budget 紧缩预算
.w m<l: Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ZPM7R3%V)z Australia All Ordinaries Index 澳洲所有普通股票指数
T5 pc%%q Australian Dollar [AUD] 澳元
2mj>,kS?c Australian Options Market 澳大利亚期权市场
|OF3J,q Australian Securities Commission 澳洲证券事务监察委员会
UlN}SddI9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/Y\q&} Australian Stock Exchange 澳大利亚证券交易所
-{eiV0<^ Austrian Schilling [ATS] 奥地利先令
7 je1vNs authentication 认证；鉴证
T;3~teVYB authority to purchase 委托购买证；委购书
)`5-rm~* authorization 认可；核准；授权；授权书
vA*NJ%&` authorization by direction 指示授权
ZQz;EV! authorization by instruction 指令授权
{XhpxJ__ authorization by warrant 令状授权
)}w-;HX authorization of unit trust 单位信托的认可
2s 9U& authorized agent 指定代理人
'uUa|J1mu authorized capital 法定资本
Jz;`L3m authorized clerk 出市员
c:z}$DK&' authorized dealer 认可交易商
Y=pRenV' authorized financial institution 认可财务机构
qy\SOA h authorized fund 认可基金
E. VEW;= authorized fund house 获授权的基金公司；认可基金公司
/KvpJ4 authorized institution 认可机构
TKw>eGe authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
QIN# \ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
G r d9yLF authorized insurer 获授权保险人；获认可承保人
`n|k+ts C authorized investment 特准投资项目
n!b*GXb\ authorized person 获授权人
$[=`*m authorized representative 获授权代表
?K}KSJ6_ authorized share capital 法定股本
JLyFk V/
automated quotation system 自动报价系统
OK}8BY Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
gJOswN;([ 自动交易系统〔香港期货交易所有限公司〕
U8g? automatic adjustment mechanism 自动调整机制
#@5 jOi automatic adjustment system 自动调整系统
CA"`7<, Automatic Clearing House 自动票据交换所
n |,} automatic exchange rates accumulation system 自动化汇率累集系统
wAb_fU&* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
y7*^H automatic teller machine [ATM] 自动柜员机
BYS>" autopay 自动转帐
9*|A n available assets 可用资产
Ke& fTK available fiscal reserve 现存财政储备
I#p-P)Q%S available profit 可用利润
)./'RE+(k Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
A,ao2) average 平均；平均数；海损
/_bM~g average basic salary 平均基本薪金
8>:2li average consumer expenditure 平均消费开支；一般消费开支
GWShv\ c} average cost 平均成本
Q ;1$gImFz average cost of land production 增辟土地平均成本
}Ty_ } 6a5 average daily turnover 平均每日成交额
DNM~/Oo average daily wage rate 平均每日工资率
1G8t=IA%D average expenditure pattern 平均开支模式
b;|^62 average growth rate 平均增长率
eP3 itrH( average net fixed assets 固定资产平均净值
:\1&5Pm ] average of relatives 相对价格平均数
9Bmgz =8 average price 平均价格
}S&SL) average propensity to consume 平均消费倾向；一般消费倾向
L/cbq*L average propensity to save 平均储蓄倾向；一般储蓄倾向
%^ E>~ average rate 平均率
Fn%:0j average revenue 平均收入；平均收益
Md m(xUs average stock 平均库存；平均存货
})w5`?Y average yearly rent 平均年租
a-DE-V Uls avoidance of double taxation 避免双重课税
&9g#Vq% avoidance of tax 避税
