A:
t1YVE%`w A share Ａ股；甲类股份
qMe$ Qr8 abatement of tax 减税；减扣免税额
] T! >] ABN AMRO Bank N.V. 荷兰银行
wg= ge]E5 above-the-line expenditure 线上项目支出；经常预算支出
beYaQz/@W above-the-line receipt 线上项目收入；经常预算收入
%<8lLRl ABSA Asia Limited 南非联合亚洲有限公司
8FThu[ absolute change 绝对数值变更
v 5GV"qY absolute expenditure 实际开支
9I C|2w66 absolute guideline figure 绝对准则数字
v9OK
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h>+,ba"D absolute order of discharge 绝对破产解除令
5l"v : Px absolute profit margin 绝对利润幅度
/u 8m|S< absolute value 实值；绝对值
50.cMms absolutely vested interest 绝对既得权益
>h7qI- absorbed cost 已吸收成本；已分摊成本
2 - uL absorption 吸收；分摊；合并
Z;Qb qMj absorption rate 吸收率；摊配率；分摊率
i 7 f/r. ACB Finance Limited 亚洲商业财务有限公司
V4 PD]5ZW acceptable form of reciprocity 合理的互惠条件
X o>P?^c4? acceptable rate 适当利率；适当汇率
#yv_Eb 02 acceptance agreement 承兑协议
tPHDnh^n] acceptance for honour 参加承兑
K Zw"?%H[
acceptor 承兑人；接受人；受票人
f6ad@2 acceptor for honour 参加承兑人
>8nRP%r[5, accident insurance 意外保险
d-=/@N!4e Accident Insurance Association of Hong Kong 香港意外保险公会
x%JtI'sg accident insurance scheme 意外保险计划
T0ebW
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(P[:g accommodation 通融；贷款
h+! Ld^'c accommodation bill 通融票据；空头票据
: Y U_ \EV accommodation party 汇票代发人
Xj&fWu A account balance 帐户余额；帐户结余
--S2lN/:T account book 帐簿
z5v)~+"1 account collected in advance 预收款项
7N / v account current book 往来帐簿
Nj_h+=UE! account of after-acquired property 事后取得的财产报告
Z`23z( + account of defaulter 拖欠帐目
~g+?]Lk} account payable 应付帐款
jLf. qf8qm account payee only [A/C payee only] 只可转帐；存入收款人帐户
h`OX()N account receivable 应收帐款
eFUJASc account receivable report 应收帐款报表
R*D0 A@ account statement 结单；帐单；会计财务报表
@O/-~, E68 account title 帐户名称；会计科目
r[>4b}4s accountant's report 会计师报告
1<Fh
aK Accountant's Report Rules 会计师报告规则
. C_\xb accounting and auditing procedure 会计与审计程序；会计与核数程序
M>H4bU( Accounting Arrangements 《会计安排》
r83chR9 accounting basis 会计基础
9GdQ$^m accounting by Official Receiver 破产管理署署长呈交的帐目
$6\-8zN k Accounting Circular 《会计通告》
FwU*]wx|{ accounting class 会计类别
| BrD:+ accounting date 记帐日期；会计结算日期
?@W=bJ8{ accounting for money 款项核算
Z]-C,8MM Accounting Officer 会计主任
(x7AV$N accounting period 会计报告期；会计期
)U4h?J accounting policy 会计政策；会计方针
@.T
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n^O Wz4 accounting principle 会计准则
Gt{'` P,&9 accounting record 会计记录
-~z]ut<Z accounting report 会计报告
/9/svPc] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
X
?p_O2#k Accounting Society of China 中国会计学会
{)^P_zha[9 accounting statement 会计报表
BzFD_A>j;_ accounting system 会计制度；会计系统
s D V*k4 accounting transaction 会计事项；帐务交易
7/*a accounting treatment 会计处理
_ PC}`Y'& accounting year 会计年度
`? ayc/TK accretion 增值；添加
{ bjK(| accrual 应计项目；应累算数目
^fj):n5/ accrual basis 应计制；权责发生制
]KX _a1e accrual basis accounting 应计制会计；权责发生制会计
4 {2)ZI# accrue 应累算；应计
J)6A,:wt accrued benefit 应累算利益
Dw Tqj=l accrued charges 应计费用
Y, 1sNg accrued cumulative preference share dividend 应累算的累积优先股股息
Mp;yv atO accrued expenses 应累算费用
>AcpJ|V accrued interest payable 应付利息；应计未付利息
Z
Mp accrued interest receivable 应收利息；应计未收利息
TF %8pIg>Z accrued right 累算权益
@d5G\1(% accruing profit 应累算的利润
;bJ2miO"e accumulated fiscal reserve 累积财政储备
BV=L.* accumulated profit 累积利润；滚存溢利
:sT\-MpQvn accumulated reserve 累积储备
u*R9x3&/5 accumulation of surplus income 累积收益盈余
mPHn &4 acquired assets 既得资产
j\w>}Pc acquisition 收购；购置；取得
r30t`o12i acquisition cost 购置成本
.F'fBT` $ acquisition expenses 购置费用
=m@5$ acquisition of 100% interest 收购全部股权
kqYvd] ss acquisition of control 取得控制权
[ e4)"A" acquisition of fixed assets 购置固定资产
)r
O`K acquisition of shell “买壳”
)2Gp3oD? acquisition price 收购价
Gmcx#?|Tx act of God 天灾
J90q\ _dY. acting partner 执事合伙人
Ov{fO active market 买卖活跃的市场；交投畅旺的市场；旺市
[0GM!3YJ7 active partner 积极参与的合伙人
02]9 OnWw active trading 交投活跃
S fE^'G\ actual circulation 实际流通
e= t?mDh#E actual cost 实际成本
Qi^MfHW actual expenditure 实际开支；实际支出
LkFXUt ? actual income 实际入息；实际收入；实际收益
fT i,S)F' actual market 现货市场
\~xOdqF/ actual price 现货价；实际价格
Y[8w0ve- g actual profit 实际利润
n3{m
"h3 actual quotation 实盘；实际价位；实际报价
t/c j z/] actual year basis 按实际年度计算
?U0iHg{ actuals 实货
?MhRdY actuarial investigation 精算调查
fSp( }'m2L actuarial principle 精算原则
G)l[\6Dn actuarial report 精算师报告
pt8X.f,iA Actuarial Society of Hong Kong 香港精算学会
$ 1(u.Ud actuarial valuation 精算师估值
!l'Az3'J| actuary 精算师
:V2j'R , ad referendum agreement 暂定协议；有待覆核的协定
,eRl
Z3T ad valorem duty 从价税；按值征税
5=Bj?xb$' ad valorem duty system 从价税制
' U(v ad valorem fee 从价费
GK}?*Lf s ad valorem tariff 从价关税
Yfy6o6*: additional allowance 额外免税额
3Z'{#<1>^; additional amount for unexpired risk 未过期风险的额外款额
$P]% Px!x additional assessable profit 补加应评税利润
E U, 4 qO additional assessment 补加评税
kP%W:4l0 additional commitment 额外承担
8QY G"CA6/ additional commitment vote 额外承担拨款
|6B:tw/. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
h~elF1dG additional dependent parent allowance 供养父母额外免税额
:EyH'v additional provision 额外拨款
K_nN|'R- additional stamp duty 附加印花税
<C6/R]x# additional tax 补加税罚款；补加税款
bi!4I<E>k Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
L&ws[8- adjudged bankrupt 被裁定破产
5h[u2&;G adjudicated bankrupt 裁定破产人
"}K/ b adjudication fee 裁定费；评定印花税额手续费；评估契据费
tH:ea $A adjudication of bankruptcy 裁定破产；宣告破产
`. %;|"xR adjudication of insolvency 裁定无力偿还债务
iyOd&|. adjusted actual 经调整的实数；调整后的实数
xpyb&A adjusted current assets 经调整的流动资产；调整后的流动资产
"<6pp4*I adjusted figure 经调整的数字；调整后的数额
*D<S \6= adjusted liabilities 经调整的负债；调整后的负债
H'I|tPs adjusted loss 经调整的亏损；调整后的亏损
u7j-uVG 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
0s0[U adjusted profit 经调整的利润；调整后的利润
[
H>MeeR adjusted surplus 经调整的盈余额；调整后的盈余额
|f8by\Q86= adjusted value 经调整的价值；调整后的价值
|]A{8BBC adjustment 调整；修订；理算〔保险〕
ao{>.b adjustment centre 调剂中心
P;
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B\| >i~u( adjustment mechanism 调整机制
v}z o v Ei adjustment of loss 亏损调整
LO.4sO adjustment process 调整过程；调整程序
zx-+u7qKH adjustment range 调整幅度
:G^`LyO M administered exchange rate 受管制汇率
ENC_#- 1x Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
SX^f h. administration expenses 行政费用
dGIu0\J\$ administration fee 手续费；行政费
K?[pCF2C administration in bankruptcy 破产管理
[tMf KO administration order 遗产管理令
Tc:W=\ < administrator 管理人；遗产管理人
,_rarU)[J administrator of the estate 遗产管理人
CG9X3%xO% admission of debt 债项承认书
)[oU|!@ admission of proof 接纳债权证明
eiEZtu advance 放贷款项；垫付款项；预支款项；预付款项
$%r|V*5 advance account 暂支帐目；预付款帐户
6xL=JSi~ advance compensation 预付补偿金
0y;&L63>T advance from shareholder 股东垫款
#j-,#P@ advance pending reimbursement 预支以待日后付还
g#[9O'H advanced economy 先进经济体系
`8FC&%X_ advancement 预付；预付财产
)SA$hwR advances warrant 垫款令
A ws#>l< advancing 贷出
+ZRsa`'^ adverse balance 逆差
20?i4h_ adverse exchange 逆汇
%\~;I73 advertisement addressed to shareholders 在报章刊登的致股东通告
sF+0v p
advice for collection 托收通知书
mApn(& advice of drawing 提款通知书；汇票通知书
{+xUAmd advice of payment 付款通知
iLmU|jdE Advisory Committee [Securities and Futures Commission]
(X!/t w,. 谘询委员会〔证券及期货事务监察委员会〕
Ka_UVKwMro Advisory Committee on Diversification 经济多元化谘询委员会
<;=Y4$y[ affidavit 誓章；遗产申报誓章
S_bay8L1 affidavit of no receipt 述明无收款的誓章
^ <E+ 7 affiliate 联号；联营公司；附属公司
CCEx>*E6c affiliated company 附属公司；联号；联营公司
w|L~+
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!5B9:p~-
affordability 负担能力
Q`vyDoF African Development Bank [AfDB] 非洲开发银行
J`RNik*> after-acquired property 事后取得的财产
%+I(S`} after-hours dealing 市后交易
t*qA.xc6 after-tax profit 税后盈利；税后利润；税后溢利
K&)a3Z=(. agency agreement 代理协议
*<Ddn&_ agency expenses 代理机构的开支
Xx '>5d> agency fee 代理费
LpmspIPvf Agency Law 《代理法》
WN?T*bz2 agent 代理人；承销人
Q%eBm_r; agent of company 公司代理人
e< CPaun agent's fee 代理人费；经纪费
ZH0f32K aggregate 总计；总数；总体数字
[CUJ A aggregate amount 总款额；总额
%<M<'jxSca aggregate assets and liabilities 总体资产与负债
Q5<vK{ aggregate at constant price 按固定价格计算的总体数字
.R
gfP'M aggregate demand 总需求
cw5Yj Q8 9 aggregate gross position 总持仓量
]Ea7b aggregate limit 总限额
#>- rKv.A aggregate of salaries tax 合计薪俸税
D{loX6 aggregate performance 总体表现；总体业绩
6sZRR{ ' aggregate supply 总体供应
;
zv nDo x aggregate surplus 总盈余
^LNc aggregate total 整体总额
Tb)x8-0 aggregate value 总值；合计价值
0ay!tS
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N |~&Q!A& aggregated net chargeable income 合计应课税入息实额
f9 Xw]G9 aggregation 合并计算；合计；总和
u ]2k %TUY aggregation of incomes of husband and wife 夫妇入息合并计算
uc<@
Fh( aggregation of property 财产的总和
7 %|>7 agio 差价；贴水
UF%5/SiVX Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
~Afs Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
62 _$O" 《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》
C C09:L? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\\lC"Z#J` 《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》
lET)<V(Y Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
BdKtpje 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Q|1bF!#(1 agreement for a settlement 授产协议
:3t])mL# agreement for assignment 转让协议
Y o(B8}?0! agreement for sale 售卖协议；买卖协议
Sy '>JHx agreement for sale and purchase 买卖协议
?qbp agreement for the payment of interest 支付利息协议
BJE <~" agreement for the repayment of money 还款协议
&\H5*A.HkA agreement of reinsurance 再保险协议
OL'=a|g|c Agricultural Bank of China 中国农业银行
:A'!u r=\ air passenger departure tax 飞机乘客离境税
A ;!FtD/
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
sZH7 EK airport tax 机场税
q"Md)?5 N alcohol duty 酒精税
%:,=J alienation 让与；让渡；转让
xS}H483h6W alimony 生活费；赡养费
#~+#72+x7 All Ordinaries Index [AOI] 所有普通股指数
?>y-5B[K/( all risks 全险；综合险
1IV
0a All Sales Record for Stock Market 《股票市场成交报告》
K;qZc\q Allied Capital Resources Limited 新联财务有限公司
wu k7mIJ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
U. aa iX7 allocation letter 拨款信件
;Wa{q.) allocation of fund 分配款项；预留款项
i njmP9ed allocation of profit 利润分配；溢利分配
)^ \ ='(s allocation warrant 拨款令
v'!Nt k allotment 分配；配股
LU{ Z allotment notice 股份配售通知；配股通知
m%[t&^b}T allotment of shares 股份分配
[&CM-`
N allowable 可获宽免；免税的
//Gvk|O1 allowable business loss 可扣除的营业亏损
pPZ/ O 6 allowable expenses 可扣税的支出
$3TTHS o allowance 免税额；津贴；备抵；准备金
/;rN/ot2o allowance for debts 债项的免税额
v -3zav allowance for depreciation by wear and tear 耗损折旧免税额
`I8^QcP allowance for funeral expenses 殡殓费的免税额
.A\ \v6@ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Jg:-TK/ allowance for repairs and outgoings 修葺及支出方面的免税额
(U F!Zb]{ allowance to debtor 给债务人的津贴
x+cF1 N2. alteration of capital 资本更改
|T_Pz& - alternate trustee 候补受托人
bU N,P" amalgamation 合并
~
ZL`E ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2 &0<$> ambit of charges 征税范围；收费范围
+Rgw+o amended valuation 经修订的估值
~(j'a!#Vvk American Commodities Exchange 美国商品交易所
CFm1c1%Hg American Express Bank Limited 美国运通银行
el?V2v[ American Stock Exchange 美国证券交易所
BozK!"R_< amortization 摊销
qffSq](D. amount due from banks 存放银行同业的款项
$Je"z]cy- amount due from banks abroad 存放海外银行同业的款项
DBBBpb~~ amount due from holding companies 控股公司欠款
Mlw9#H6 amount due from local banks 存放本港银行同业的款项
\( <{)GpBi amount due to banks 银行同业的存款
.w_`d'} amount due to banks abroad 海外银行同业的存款
6b70w @P! amount due to holding companies 控股公司存款
h.$__Gs amount due to local banks 本港银行同业的存款
R.H\b! amount due to outport banks 外埠银行同业的存款
4E-A@FR amount for note issue 发行纸币的款额
$p3Wjf:bH amount of bond 担保契据的款额
2 dD<] amount of consideration 代价款额
lo UwR z amount of contribution 供款数额
p=+*g.,O amount of indebtedness 负债款额
4spaw ?j amount of principal of the loan 贷款本金额
0BB @ E(* amount of rates chargeable 应征差饷数额
iW@Vw{|i I amount of share capital 股本额
Ws*P MK.0 amount of sums assured 承保款额
G;HlII9x[ amount of variation 变动幅度
S@xsAib0J amount of vote 拨款数额
wUCDJY:,1 amount payable 应付款额
L-C/Luws amount receivable 应收款额
: a q> Amsterdam Stock Exchange 阿姆斯特丹证券交易所
pOVg hllO analysis 分析
bepYeT
ancillary risk 附属风险
<W51 oO annual account 周年帐目；周年帐目报表；年度决算；年结
9LEilmPs annual accounting date 年结日期
r\n
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[Ht."VxR annual balance 年度余额
o`K^Wy~+k# annual disposable income 每年可动用收入
U= i8>6V annual estimates 周年预算
Kt 90mA annual fee 年费
k<'vP{ annual general meeting 周年大会
^?X ^+ annual growth rate 年增率；每年增长率
ah/6;,T annual long-term supplement 长期个案每年补助金
rZ.a>'T4 annual pensionable emolument 可供计算退休金的年薪
sL7`=a .&T annual report 年报
sK 1m9 Annual Report on the Consumer Price Index 《消费物价指数年报》
R'9@A\7# annual return 周年报表；周年申报表；每年报税表格
'hlB;z|T Annual Return Rules 《周年报表规则》
k~jKJb-_ annual review of consumer prices 每年消费物价回顾
j,56Lh%1 annual roll-forward basis 逐年延展方式
@x=BJuUuX annual salary 年薪
?St =7a(D annual statement 年度报表；年度决算表
Y!a+#N! 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
\buZ? annuitant 年金受益人
zK>'tFU annuity 年金
n.a=K2H:V annuity contract 年金合约
CFBUQMl > annuity on human life 人寿年金
?|">), antecedent debt 先前的债项
\ L9?69B~ ante-dated cheque 倒填日期支票
-[f "r` anticipated expenditure 预期开支
$
o5V$N D anticipated net profit 预期纯利
V| 3yZ8lE anticipated revenue 预期收入
miG; ] -"^ anti-inflation measure 反通货膨胀措施
7TV>6i+7 anti-inflationary stance 反通货膨胀立场
t *Vao apparent deficit 表面赤字
Uin k apparent financial solvency 表面偿债能力
)l!J$X+R apparent partner 表面合伙人
L,L ~
.E application for personal assessment 个人入息课税申请书
'z + $3\5L application of fund 资金应用
S om.
qD application to release as liquidator and to destruct the books of accounts and documents
NoJnchiU 申请免除清盘人职务及毁灭帐簿与文件
"$~}'`(] appointed actuary 委任精算师
iJ`%yg, appointed auditor 委任核数师；委任审计师
|t&G&)~ : appointed trustee 委任的受托人
: $M9XZ~\ appointer 委任人
$ ] W[y= apportioned pro rata 按比例分摊
A *\o
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u#41osUVW> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
o%V
@D'w apportionment formula 分摊方程式
XlPK3^'N)h apportionment of estate duty 遗产税的分摊
)g 9)IF appraisal 估价；评估
fqcU5l[v, appreciable growth 可观增长
9{ )Z5%Kz appreciable impact 显着影响
n0+g]|a
AF appreciable increase 可观增长
,zAK3d&hj appreciation 增值；升值
U{T [*s appreciation against other currencies 相对其他货币升值
jw/'*e appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-Q<z1vz appreciation tax 增值税
o,S!RG& appropriation 拨款；拨用；拨付
XGE
2J appropriation account 拨款帐目
ZR!cQ oV= Appropriation Bill 拨款法案
z>cIiprX appropriation-in-aid system 补助拨款办法
=7 Jy approved assets 核准资产
Zz"I.$$[M approved basket stock 认可一篮子证券
aL8p"iSG9 approved budget 核准预算
Tq S2 !/jp approved charitable donation 认可慈善捐款
rnnX|}J approved charitable institution 认可慈善机构
c@RT$Q9j approved currency 核准货币；认可货币
QuSV&>T\ approved estimates 核准预算
7))y} N:p approved estimates of expenditure 核准开支预算
FovE$Dj] approved overseas insurer 核准海外保险人
Pv< QjY approved overseas trust company 核准海外信托公司
! 9d _Gf- approved pooled investment fund 核准汇集投资基金
bH'S.RWp= approved provident fund scheme 认可公积金计划
NFB *1_m approved provision 核准拨款
J?._/RL8- approved redeemable share 核准可赎回股份
n 11LxGwk approved regional stock 认可地区性证券
#,@bxsB approved retirement scheme 认可退休金计划
! G*&4V3Mg approved subordinated loan 核准附属贷款
O {PW arbitrage 套戥；套汇；套利
xU@1!%l@ arbitrageur 套戥者；套汇者
8{R&EijC arbitrary amount 临时款项
)HEfU31IC arrangement 措施；安排；协定
<(fdHQD!7> arrears 欠款
X.s *>' arrears of pay 欠付薪酬
6X dWm arrears of revenue 逾期未收税款；逾期未收的帐项
t:\l&R& articles of association 组织章程；组织细则；组织章程细则
fZ[kh{| Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$[[?;g ascertainment of profit 确定利润
#X#8ynt "Asia Clear" “亚洲结算系统”
LyGUvi Asia Commercial Bank Ltd. 亚洲商业银行有限公司
fi=0{ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Iha[G u Asian Development Fund [ADF] 亚洲发展基金
@zo7.'7P Asian dollar bond 亚洲美元债券
* dN N< Asian dollar market 亚洲美元市场
'0 ]r<O Asian dollar rate 亚洲美元利率
$50\" mo~z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>L8?=>>?\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
%Ys$@dB asked price 沽盘；喊价；索价；卖方报价
88
{1mA,v assessable income 应评税入息
Mal <iNN assessable loss 应评税亏损
uG;?vvg> assessable profit 应评税利润
eI^gV'UK assessable value 应评税值
y=w`w>% assessed profit 估定利润
_ m Xs4 assessed value 经评估价值
{-HDkG' 8 assessment 评税；评定；估价；评税单
qYK4)JP assessment number 评税编号；估价编号
zDB" r assessment of additional tax 补加税评税
!n eo\ assessment of performance 业绩评估；实绩评价
rIVvO Assessor 评税主任
b
vRB asset price bubbles 资产价格泡沫
GzdRG^vN asset-backed securities 具资产保证的证券
-j&Vtr assets accretion 资产增值
1SUzzlRx assets and liabilities 资产与负债
4@6 < assets betterment statement 资产递增表；资产改进表
m<{"}4' assets lending 实物放款；有抵押贷款
ys%zlbj[ assets of the company passing on the death 死者去世时转移的公司资产
F}D3,&9N assets pledged as security for liabilities 用作负债抵押的资产
} ~F~hf>s assets portfolio 资产投资组合
@ .gP JMA assets price 资产价格
p>q&&;fe assets quality 资产质素
:m K xa assets realization 资产变现
[/cIUQ assets refinancing arrangement 资产再集资安排
&cc9}V)M assets securitization 资产证券化
BxdX WO assets situated outside Hong Kong 在香港以外地方的资产
IE;\7 r+h assets stripping 削减资产；拆卖资产
&tj0M.- assets value 资产值
zb :kanb- assignee 承让人
1[-vD= assignment 转让；转让书；转让契
WL
U } assignment of interest 权益转让
#by Jqy&e assignment of letters patent and trade mark 专利证书及商标转让
99u/ fk L assignment of property 物业转让；物业转让书
1`JB)9P assignment right 转让权
@ 7W?8 assignor 转让人
*~2cG;B"e associate 有联系的人；有关连人士；相联者；合伙人；联系人
MDHb'<o?y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$:EG%jl associate member 附属会员
? %(spV associated body corporate 相联法人团体
jj,r <T associated company 相联公司；联属公司
OC NPi4 associated corporation 相联法团
:,
_!pe;H Association of Chartered Certified Accountants [ACCA] [United Kingdom]
f*m[|0qI<X 公认会计师公会〔英国〕
V _"f|[1 Association of Futures Exchange Brokers 香港期货经纪协会
I ^_NC&m Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3vW4<:Lgy association of underwriters 承保人组织
,lm=M 5b assumption of control 接管
$UvPo0{ assurance 担保；保险；转易；转易书
W~ruN4q. assurance of interest 权益的转易
f~ZEdq8 at 19XX price 按一九ＸＸ年价格计算
<a|@t@R at a discount 按赔价计算；按贴水价格计算；打折扣
{^m Kvc at a premium 按溢价计算；按升水价格计算
IQnIaZ at call 通知付款；按通知
q3h'l , at constant market price 按固定市价计算
@i LIU}+ at constant price 按固定价格计算
Qxa{UQh}9 at cost 按成本计算
5=L} \ankn at current market price 按当时市价计算；按现时市价计算
vzXag*0
at current price 按当时价格计算；按现时价格计算
|=K_F3aJ at factor cost 按要素成本计算；按生产要素成本计算
_<*Hv*Zm at money-of-the-day price 按付款当日价格计算
iw\%h9 at or better 按指定或较佳价位〔买卖指令〕
.=c<>/
0 at par 按面值计算；平价
)D/ 6%]O at sight 见票即付
=\3Tv at the close 按收市盘
+Qj(B@ i at the opening 按开市盘
)Gk`[*q ; attestation 见证；见证条款
vmX"+sHz$] at-the-money option 平价期权
Eu,`7iQ?( attorney 受权人；受托代表人
"G?Yrh attornment 新拥有人承认书
-VT+O+9_A attributable profit 可归属利润
*%gF2@=r8F attributable share value 可归属股份价值
1^G{tlA- Auckland Stock Exchange 奥克兰证券交易所
/*rhtrS) auction 拍卖
# 07!-)Gv auctioneer 拍卖商
Z?G&.# : audit 审计；核数
szmmu*F,U: Audit Commission 审计署
zpjqE EY; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
",Cr,;] 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〕
D(]E/k@ ;~ audit review 帐目审查
T+IF}4e d Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
H/fUM audited account 审计帐目；经审计的帐目
y 1\'( 1 audited annual account 经审计的周年帐目
z rfU QO audited balance sheet 经审计的资产负债表
'{b1!nC; auditor 核数师；核数主任；审计师
"Cz<d w]D auditor's certificate 核数师证明书；审计师证明书
~bK9R 0|< auditor's report 核数师报告；审计师报告
W!L+(!&H Aussie bond 澳元债券
Zjh2{ : austerity budget 紧缩预算
9Ul(GI( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#UP~iHbt\ Australia All Ordinaries Index 澳洲所有普通股票指数
9jir* UI Australian Dollar [AUD] 澳元
[g|Y7.j8 Australian Options Market 澳大利亚期权市场
(5Nv8H8| Australian Securities Commission 澳洲证券事务监察委员会
L=;
-x9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
6<76H Australian Stock Exchange 澳大利亚证券交易所
5Wx~ZQZ Austrian Schilling [ATS] 奥地利先令
F>hZ{ authentication 认证；鉴证
G&f8n authority to purchase 委托购买证；委购书
r(A.<`\ authorization 认可；核准；授权；授权书
eD?3"!c! authorization by direction 指示授权
5 `/< v^ authorization by instruction 指令授权
K4ZolWbU authorization by warrant 令状授权
yHo[{,4itA authorization of unit trust 单位信托的认可
Xd
`vDgD authorized agent 指定代理人
C~%
1w%nn authorized capital 法定资本
, E )|y4 authorized clerk 出市员
]e?x# <S authorized dealer 认可交易商
_HO IT authorized financial institution 认可财务机构
pc]J[ S?P authorized fund 认可基金
!~i '
-4] authorized fund house 获授权的基金公司；认可基金公司
~nLN`H d authorized institution 认可机构
)FN;+"IJ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@@G6p($ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,MPB/j^o5! authorized insurer 获授权保险人；获认可承保人
OWq'[ T4 authorized investment 特准投资项目
*jq7X authorized person 获授权人
xgu `Q`~ authorized representative 获授权代表
PUJ2`iP1^3 authorized share capital 法定股本
Cizvw'XDV automated quotation system 自动报价系统
&C<yfRDu Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Y*oDO$6 自动交易系统〔香港期货交易所有限公司〕
, 8' >R@o automatic adjustment mechanism 自动调整机制
Z4K+ /<I automatic adjustment system 自动调整系统
B;6]NCx D Automatic Clearing House 自动票据交换所
G.Vu KsP] automatic exchange rates accumulation system 自动化汇率累集系统
@oP_;G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
'wasZ b<^ automatic teller machine [ATM] 自动柜员机
7R.Q
Ql autopay 自动转帐
uE/T2BX* available assets 可用资产
6DIZ @ oi available fiscal reserve 现存财政储备
3chPY4~A available profit 可用利润
1+;C`bnA Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
o Pci66 average 平均；平均数；海损
S{]7C?4` average basic salary 平均基本薪金
*.-.iY.a] average consumer expenditure 平均消费开支；一般消费开支
\`<cH# average cost 平均成本
MB
ju![n average cost of land production 增辟土地平均成本
EI >6Nh average daily turnover 平均每日成交额
TcTM]ixr average daily wage rate 平均每日工资率
mMx ;yZ average expenditure pattern 平均开支模式
N]EcEM # average growth rate 平均增长率
RgdysyB average net fixed assets 固定资产平均净值
8(g:HR*; average of relatives 相对价格平均数
/^ {BUo average price 平均价格
]r! > { average propensity to consume 平均消费倾向；一般消费倾向
*_ Z#O, average propensity to save 平均储蓄倾向；一般储蓄倾向
hRI"y":zD average rate 平均率
GPhl4#' average revenue 平均收入；平均收益
%D$,;{e w average stock 平均库存；平均存货
`i) 2nNJ" average yearly rent 平均年租
#PDf,^ avoidance of double taxation 避免双重课税
4(neKr5\# avoidance of tax 避税
