A:
7K}Sk A share Ａ股；甲类股份
K/+w6d abatement of tax 减税；减扣免税额
%b(n on*
ABN AMRO Bank N.V. 荷兰银行
{Tym# above-the-line expenditure 线上项目支出；经常预算支出
}Qo:;&"3 above-the-line receipt 线上项目收入；经常预算收入
Dt p\ T|) ABSA Asia Limited 南非联合亚洲有限公司
iPoDesp absolute change 绝对数值变更
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^GN |}W absolute guideline figure 绝对准则数字
3~Vo]wv absolute interest 绝对权益
8I*WVa$l absolute order of discharge 绝对破产解除令
l~9P 4
, absolute profit margin 绝对利润幅度
VvTs87 absolute value 实值；绝对值
.}zpvr8YP absolutely vested interest 绝对既得权益
M,nLPHg K absorbed cost 已吸收成本；已分摊成本
X6lR?6u%| absorption 吸收；分摊；合并
M<x
W)R absorption rate 吸收率；摊配率；分摊率
W2\ Q-4D ACB Finance Limited 亚洲商业财务有限公司
TWFi.w4pY acceptable form of reciprocity 合理的互惠条件
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acceptable rate 适当利率；适当汇率
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WSPlM"h acceptance for honour 参加承兑
hWqI*xSaJ acceptor 承兑人；接受人；受票人
1Ev#[FOc acceptor for honour 参加承兑人
t/9,JG accident insurance 意外保险
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2v69nu~q Accident Insurance Association of Hong Kong 香港意外保险公会
~Q)137u]P accident insurance scheme 意外保险计划
8!uqR!M<C accident year basis 意外年度基准
'WW[ ' accommodation 通融；贷款
.^J7^ Ky, accommodation bill 通融票据；空头票据
t!"XQ$g' accommodation party 汇票代发人
yAt,XG3 account balance 帐户余额；帐户结余
\.7O0 Q{ account book 帐簿
E5}wR(i,4 account collected in advance 预收款项
l;gj] ,* account current book 往来帐簿
NFQR account of after-acquired property 事后取得的财产报告
"L p"o account of defaulter 拖欠帐目
=Nj58 l account payable 应付帐款
L?c7M}vV account payee only [A/C payee only] 只可转帐；存入收款人帐户
fm%1 vM$[J account receivable 应收帐款
Cyw
cJ account receivable report 应收帐款报表
VD*xhuy$k account statement 结单；帐单；会计财务报表
?NL >xMA account title 帐户名称；会计科目
w/(hEF ' accountant's report 会计师报告
]8i2'x Accountant's Report Rules 会计师报告规则
j 4B|ktf accounting and auditing procedure 会计与审计程序；会计与核数程序
^YLpZoo Accounting Arrangements 《会计安排》
}m6j6uAR6) accounting basis 会计基础
=<M7t*! accounting by Official Receiver 破产管理署署长呈交的帐目
]% K 8 Accounting Circular 《会计通告》
pW wB<F accounting class 会计类别
bl)iji`] accounting date 记帐日期；会计结算日期
ped3}i+|] accounting for money 款项核算
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:^ xL Accounting Officer 会计主任
JyBsOC3 accounting period 会计报告期；会计期
LBla Dw accounting policy 会计政策；会计方针
mf>cv2+ accounting practice 会计惯例
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CPJp!u accounting principle 会计准则
L8FLHT+R- accounting record 会计记录
Ih!D6 accounting report 会计报告
"c S?t Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%7$oig\wE Accounting Society of China 中国会计学会
\5wC&|WEB accounting statement 会计报表
!PfI e94{` accounting system 会计制度；会计系统
ir4uy accounting transaction 会计事项；帐务交易
n ./onv accounting treatment 会计处理
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Fx@O accounting year 会计年度
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A] accretion 增值；添加
til L7 accrual 应计项目；应累算数目
79>8tOuo accrual basis 应计制；权责发生制
+r+H`cT@ accrual basis accounting 应计制会计；权责发生制会计
b7:B[7yK.x accrue 应累算；应计
I+Q`i:\,q accrued benefit 应累算利益
:X`Bc" accrued charges 应计费用
=m4_8)-8u accrued cumulative preference share dividend 应累算的累积优先股股息
'42P=vzo accrued expenses 应累算费用
om"q[Tudc accrued interest payable 应付利息；应计未付利息
m*h, <,}-+ accrued interest receivable 应收利息；应计未收利息
@42!\1YT accrued right 累算权益
dpBG)Xzoyv accruing profit 应累算的利润
4K@`>Y5g* accumulated fiscal reserve 累积财政储备
Z81{v<c; accumulated profit 累积利润；滚存溢利
]byj[Gd accumulated reserve 累积储备
q >9F2 1 W accumulation of surplus income 累积收益盈余
[p +h b acquired assets 既得资产
XMM@EN acquisition 收购；购置；取得
jF'az l T acquisition cost 购置成本
{GS7J acquisition expenses 购置费用
L}&U%eD acquisition of 100% interest 收购全部股权
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@:Qo acquisition of control 取得控制权
nJTV@m XVq acquisition of fixed assets 购置固定资产
.>-`2 B*/ acquisition of shell “买壳”
G B+U>nf acquisition price 收购价
*q%)q act of God 天灾
VxOr rs7Z acting partner 执事合伙人
&\\iD :J active market 买卖活跃的市场；交投畅旺的市场；旺市
x0])&':! active partner 积极参与的合伙人
~6 7L active trading 交投活跃
nD\ X3g `V actual circulation 实际流通
S-8O9 actual cost 实际成本
[`^x;*C actual expenditure 实际开支；实际支出
iaR^] |7_ actual income 实际入息；实际收入；实际收益
`j59MSuK actual market 现货市场
VY'#>k} } actual price 现货价；实际价格
A#mf*]' actual profit 实际利润
R {r0 dK"_ actual quotation 实盘；实际价位；实际报价
-IR9^) actual year basis 按实际年度计算
f N8| 4 actuals 实货
6 m 5 \f actuarial investigation 精算调查
^Slwg|t*~P actuarial principle 精算原则
saH +C@_, actuarial report 精算师报告
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0%kq7>g Actuarial Society of Hong Kong 香港精算学会
=;{vfjj actuarial valuation 精算师估值
n_@YKz;8 actuary 精算师
/X i:k ad referendum agreement 暂定协议；有待覆核的协定
Kfc(GL? ad valorem duty 从价税；按值征税
@|&P#wd.u ad valorem duty system 从价税制
(U/ xpj} ad valorem fee 从价费
;bd\XHwMUP ad valorem tariff 从价关税
63QSYn,t additional allowance 额外免税额
a$I;
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$S$%a vRX additional assessable profit 补加应评税利润
Aa&3x~3+ additional assessment 补加评税
5Mb1 ==/R additional commitment 额外承担
c@{,& ,vsj additional commitment vote 额外承担拨款
bQk5R._got additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
r4O*0Q_ additional dependent parent allowance 供养父母额外免税额
?-O(EY1E additional provision 额外拨款
^/HE_keY additional stamp duty 附加印花税
7 581G$@ym additional tax 补加税罚款；补加税款
RIUJ20PfYQ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
:yvUHx adjudged bankrupt 被裁定破产
{M]m cRB( adjudicated bankrupt 裁定破产人
>L anuv)O adjudication fee 裁定费；评定印花税额手续费；评估契据费
`xkJ.,#I o adjudication of bankruptcy 裁定破产；宣告破产
3G t'<E| " adjudication of insolvency 裁定无力偿还债务
r]'AdJFt adjusted actual 经调整的实数；调整后的实数
\z8TYx@ adjusted current assets 经调整的流动资产；调整后的流动资产
`S Wf)1K adjusted figure 经调整的数字；调整后的数额
+MOUO$;fGt adjusted liabilities 经调整的负债；调整后的负债
uJG^>B?`b adjusted loss 经调整的亏损；调整后的亏损
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j Tqp' 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
&hs)}uM&$ adjusted profit 经调整的利润；调整后的利润
GZ@!jF>!u adjusted surplus 经调整的盈余额；调整后的盈余额
knypSgk_ adjusted value 经调整的价值；调整后的价值
K:P gkc adjustment 调整；修订；理算〔保险〕
bTKzwNx adjustment centre 调剂中心
'< m[ adjustment lag 调整过程的时间差距；调整时差
9Dd/ g7 adjustment mechanism 调整机制
}6eWdm!B adjustment of loss 亏损调整
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adjustment process 调整过程；调整程序
a2iaP adjustment range 调整幅度
jHB,r^ :' administered exchange rate 受管制汇率
f7XmVCz1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
p`{9kH1m e administration expenses 行政费用
$,icKa administration fee 手续费；行政费
[HIg\N$I8C administration in bankruptcy 破产管理
k+-u 4W administration order 遗产管理令
LL-MZ~ZB administrator 管理人；遗产管理人
h vGb9 administrator of the estate 遗产管理人
9 VkuYm,3 admission of debt 债项承认书
yq[C?N &N admission of proof 接纳债权证明
e&F,z=XJ} advance 放贷款项；垫付款项；预支款项；预付款项
bM8b3, }?n advance account 暂支帐目；预付款帐户
@8 @cpm advance compensation 预付补偿金
>'Nrvy%&0 advance from shareholder 股东垫款
g9I2SdaJ advance pending reimbursement 预支以待日后付还
vK#xA+W advanced economy 先进经济体系
fCZbIt)Eh advancement 预付；预付财产
~&k1P:#R advances warrant 垫款令
V
) 1SZt@x advancing 贷出
n?aogdK$V adverse balance 逆差
\I#2Mq? adverse exchange 逆汇
GS$ OrUA advertisement addressed to shareholders 在报章刊登的致股东通告
XXmtpM8 advice for collection 托收通知书
Aye!@RjM8 advice of drawing 提款通知书；汇票通知书
p%J,af advice of payment 付款通知
V|xR`Q Advisory Committee [Securities and Futures Commission]
hig^o vF 谘询委员会〔证券及期货事务监察委员会〕
=5^L_, 4c2 Advisory Committee on Diversification 经济多元化谘询委员会
a+zE`uY
affidavit 誓章；遗产申报誓章
K*;=^PY affidavit of no receipt 述明无收款的誓章
X"8Jk 4y affiliate 联号；联营公司；附属公司
E'Egc4Z2=l affiliated company 附属公司；联号；联营公司
x1+8f2[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
_V6;` {$WK affordability 负担能力
F:IG3 @ African Development Bank [AfDB] 非洲开发银行
HnioB=fc after-acquired property 事后取得的财产
v"_hWJ) after-hours dealing 市后交易
&hd +x5 after-tax profit 税后盈利；税后利润；税后溢利
z7{b>oub(' agency agreement 代理协议
r6 ,5&`& agency expenses 代理机构的开支
8Z/P<u agency fee 代理费
4<Bj;1*4 Agency Law 《代理法》
kHX- AsRc agent 代理人；承销人
5@Ot@o agent of company 公司代理人
!K(0)~u agent's fee 代理人费；经纪费
]_|qv1K6 aggregate 总计；总数；总体数字
vYmRW-1Zxq aggregate amount 总款额；总额
FL0(q> $*8 aggregate assets and liabilities 总体资产与负债
$+S'Boo aggregate at constant price 按固定价格计算的总体数字
l4hC>q$T aggregate demand 总需求
'!{zO"
1* aggregate gross position 总持仓量
K!HSQ,AC aggregate limit 总限额
E n{vCN aggregate of salaries tax 合计薪俸税
eNu `\ aggregate performance 总体表现；总体业绩
tQz-tQ g aggregate supply 总体供应
N\HOo-X aggregate surplus 总盈余
RH6qi{)i! aggregate total 整体总额
98Pt&C? -B aggregate value 总值；合计价值
a,M7Bb x aggregated basis 合计基准
<G\q/!@_ aggregated net chargeable income 合计应课税入息实额
O)`R)MQ) aggregation 合并计算；合计；总和
2@:Go`mg aggregation of incomes of husband and wife 夫妇入息合并计算
5"^$3&) aggregation of property 财产的总和
6/.-V1*O agio 差价；贴水
? $pp% 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》
U $X"W' Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
id&; 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
[)# ,~L3 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Z!~~6Sq 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
CdatN$/* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&'c1"%*%8> 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>UZfi u agreement for a settlement 授产协议
/V2 ^/`&;a agreement for assignment 转让协议
z~L (kf4 agreement for sale 售卖协议；买卖协议
!95ZK.UT agreement for sale and purchase 买卖协议
5R/k -h^` agreement for the payment of interest 支付利息协议
~WehG<p v[ agreement for the repayment of money 还款协议
vkASp&a agreement of reinsurance 再保险协议
HeNg<5v%Y Agricultural Bank of China 中国农业银行
1 nX/ 5z_U air passenger departure tax 飞机乘客离境税
vitmG'|WG Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,>` wz^ z airport tax 机场税
D$I7 Gz,w{ alcohol duty 酒精税
QP >P alienation 让与；让渡；转让
~H7m 7 alimony 生活费；赡养费
_rY,=h{+ All Ordinaries Index [AOI] 所有普通股指数
:JxShF :M all risks 全险；综合险
m:)v>v u All Sales Record for Stock Market 《股票市场成交报告》
DZilK: Allied Capital Resources Limited 新联财务有限公司
"S_t%m&R all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ygWo 9? allocation letter 拨款信件
iZwt,)( allocation of fund 分配款项；预留款项
UOy`N~\gh+ allocation of profit 利润分配；溢利分配
O9dIob u4 allocation warrant 拨款令
2u *o/L+ allotment 分配；配股
o[O-|XL _ allotment notice 股份配售通知；配股通知
F %+/j5~^ allotment of shares 股份分配
3/@7$ nV allowable 可获宽免；免税的
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MWW allowable business loss 可扣除的营业亏损
b Zn:q[7 allowable expenses 可扣税的支出
8 uchp allowance 免税额；津贴；备抵；准备金
xCEEv5(5 allowance for debts 债项的免税额
i~M CY.F allowance for depreciation by wear and tear 耗损折旧免税额
M`9qo8zCi allowance for funeral expenses 殡殓费的免税额
(w-z~#< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
co|jUDu>W allowance for repairs and outgoings 修葺及支出方面的免税额
O3j:Y|N@F allowance to debtor 给债务人的津贴
gieT kZ alteration of capital 资本更改
,<d[5;7x alternate trustee 候补受托人
q+> {@tP9 amalgamation 合并
m5v9:5{ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
XWf8ZZj ambit of charges 征税范围；收费范围
B<I%:SkF@ amended valuation 经修订的估值
c'vxT<8fWW American Commodities Exchange 美国商品交易所
(es+VI2!&C American Express Bank Limited 美国运通银行
ic%<39 American Stock Exchange 美国证券交易所
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Su. amortization 摊销
}f +If{ amount due from banks 存放银行同业的款项
l|/ h4BJ' amount due from banks abroad 存放海外银行同业的款项
B-@6m amount due from holding companies 控股公司欠款
T u?+pz`h amount due from local banks 存放本港银行同业的款项
SWN i @ amount due to banks 银行同业的存款
zy"L%i amount due to banks abroad 海外银行同业的存款
{W)Kz_ amount due to holding companies 控股公司存款
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2Dz5L1v amount due to local banks 本港银行同业的存款
( Ub=s C amount due to outport banks 外埠银行同业的存款
N&]v\MjI62 amount for note issue 发行纸币的款额
[}9sq+# # amount of bond 担保契据的款额
\ ExM.T amount of consideration 代价款额
-}/u?3^- amount of contribution 供款数额
E5~HH($b amount of indebtedness 负债款额
|h\e (_G \ amount of principal of the loan 贷款本金额
ra 0:Lg' amount of rates chargeable 应征差饷数额
Vl %AN;o amount of share capital 股本额
1` ^l8V( amount of sums assured 承保款额
a Eo!yea amount of variation 变动幅度
o8-B Tq8 amount of vote 拨款数额
{Kx eH7S amount payable 应付款额
w4Qqo( amount receivable 应收款额
j&6,%s-M`a Amsterdam Stock Exchange 阿姆斯特丹证券交易所
GvF8S MO[x analysis 分析
' _lyoVP ancillary risk 附属风险
zH0%;
o} annual account 周年帐目；周年帐目报表；年度决算；年结
[ >O4hifq annual accounting date 年结日期
9z$]hl annual allowance 每年免税额；年积金；年度津贴；年津
WS/^WxRY annual balance 年度余额
z\Rs?v" annual disposable income 每年可动用收入
3l _Ko %qS annual estimates 周年预算
`MA ee8u' annual fee 年费
J*o :RnB annual general meeting 周年大会
I L 'i7p annual growth rate 年增率；每年增长率
y>Zvos e annual long-term supplement 长期个案每年补助金
e6z;;C@'G annual pensionable emolument 可供计算退休金的年薪
1P.
W 34 annual report 年报
K_{f6c < Annual Report on the Consumer Price Index 《消费物价指数年报》
HJhPd#xCW annual return 周年报表；周年申报表；每年报税表格
jL(=<R(~y Annual Return Rules 《周年报表规则》
-wH#B <' annual review of consumer prices 每年消费物价回顾
}fpK{db annual roll-forward basis 逐年延展方式
% 6+J]U annual salary 年薪
orVsMT[A annual statement 年度报表；年度决算表
b' Pq [ ) 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
4.I6%Bq $ annuitant 年金受益人
H% t/-'U? annuity 年金
WPygmti}Be annuity contract 年金合约
G~1#kg annuity on human life 人寿年金
P~Q5d&1SO antecedent debt 先前的债项
7-6Z\.- ante-dated cheque 倒填日期支票
&$?e D{ anticipated expenditure 预期开支
u/Fa +S anticipated net profit 预期纯利
6&M $S$y anticipated revenue 预期收入
*:J#[ET, anti-inflation measure 反通货膨胀措施
'%_1eaH anti-inflationary stance 反通货膨胀立场
#4% 4iR5% apparent deficit 表面赤字
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Rj apparent financial solvency 表面偿债能力
d)1)/Emyj apparent partner 表面合伙人
O<Qa1Ow7f application for personal assessment 个人入息课税申请书
7?-eR- application of fund 资金应用
)z&0 g2Am application to release as liquidator and to destruct the books of accounts and documents
\HLI
y 申请免除清盘人职务及毁灭帐簿与文件
9!b,!#= appointed actuary 委任精算师
(f#QETiV appointed auditor 委任核数师；委任审计师
.=~beTS'Vo appointed trustee 委任的受托人
_IuEa\> appointer 委任人
},KY9w apportioned pro rata 按比例分摊
E1IRb': apportionment 分配；分摊
/%EKq+ZP Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>^LVj[.1 apportionment formula 分摊方程式
D
M(WYL{ apportionment of estate duty 遗产税的分摊
_P
0,UgZz appraisal 估价；评估
%y)5 :] appreciable growth 可观增长
8J{I6nPF appreciable impact 显着影响
CP_ ?DyWU appreciable increase 可观增长
cTu7U=% appreciation 增值；升值
xT70Rp(2po appreciation against other currencies 相对其他货币升值
%VOn;_Q*B appreciation of the exchange value of Hong Kong dollar 港元汇值上升
F]]np&UV. appreciation tax 增值税
gYVk5d|8@4 appropriation 拨款；拨用；拨付
GE]fB g appropriation account 拨款帐目
Bj09?#~[ Appropriation Bill 拨款法案
&sR=N60n appropriation-in-aid system 补助拨款办法
sfNXIEr^ approved assets 核准资产
AVVL]9b_2 approved basket stock 认可一篮子证券
A"x1MjuqLM approved budget 核准预算
gvvl3`S{ approved charitable donation 认可慈善捐款
A`Q'I$ fj approved charitable institution 认可慈善机构
'\\d h approved currency 核准货币；认可货币
";E Mu(IXb approved estimates 核准预算
&f'\9lO approved estimates of expenditure 核准开支预算
O( G|fs approved overseas insurer 核准海外保险人
V#.;OtF] approved overseas trust company 核准海外信托公司
'c<vj
jIg approved pooled investment fund 核准汇集投资基金
/%C6e
)7BL approved provident fund scheme 认可公积金计划
_+g5;S5 approved provision 核准拨款
"'h?O*V]u{ approved redeemable share 核准可赎回股份
$gT+Ue|7 approved regional stock 认可地区性证券
?P@fV 'Jo approved retirement scheme 认可退休金计划
ztf
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^ j;HYs_ arbitrage 套戥；套汇；套利
9PjL
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`<kH Ncm arbitrary amount 临时款项
<8Ek-aNNt arrangement 措施；安排；协定
xy>wA arrears 欠款
Z.Lm[$/edn arrears of pay 欠付薪酬
_5%SYxF*y arrears of revenue 逾期未收税款；逾期未收的帐项
s, m+q) articles of association 组织章程；组织细则；组织章程细则
Yq}7x1mm Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[H;HrwM
s) ascertainment of profit 确定利润
JIvVbI "Asia Clear" “亚洲结算系统”
rGuhYYvK Asia Commercial Bank Ltd. 亚洲商业银行有限公司
[]:;8fY Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$T{,3;kt Asian Development Fund [ADF] 亚洲发展基金
*6^|i} Asian dollar bond 亚洲美元债券
3#huC=zbf Asian dollar market 亚洲美元市场
>C y Asian dollar rate 亚洲美元利率
0l 3v>ty Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
9;2PoW8 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
V2sWcV? asked price 沽盘；喊价；索价；卖方报价
!Rk1q &U5 assessable income 应评税入息
V#[I/D assessable loss 应评税亏损
UMwB. * assessable profit 应评税利润
@%&;V( assessable value 应评税值
$ r|R`n = assessed profit 估定利润
Yh_H $uW assessed value 经评估价值
fiz2544 assessment 评税；评定；估价；评税单
PxzeN6f assessment number 评税编号；估价编号
D5fJuT-bp assessment of additional tax 补加税评税
o6sL~ *hQ assessment of performance 业绩评估；实绩评价
E* y bf' Assessor 评税主任
*k==2figz asset price bubbles 资产价格泡沫
g]85[xz asset-backed securities 具资产保证的证券
)hm U/E @ assets accretion 资产增值
Mf7Q +_! assets and liabilities 资产与负债
;Q&38qI assets betterment statement 资产递增表；资产改进表
<GPL8 D assets lending 实物放款；有抵押贷款
~R/w~Kc!/A assets of the company passing on the death 死者去世时转移的公司资产
$V-]DD%Y assets pledged as security for liabilities 用作负债抵押的资产
r_p9YS@I assets portfolio 资产投资组合
r9z_8#cR assets price 资产价格
6~zR(HzV{ assets quality 资产质素
,\!4 A assets realization 资产变现
7IW:,=Zk8+ assets refinancing arrangement 资产再集资安排
HmKvu"3 assets securitization 资产证券化
Yao>F--? assets situated outside Hong Kong 在香港以外地方的资产
'< ~r V assets stripping 削减资产；拆卖资产
w]]`/` assets value 资产值
d=V4,:=S assignee 承让人
DfwxPt# assignment 转让；转让书；转让契
16/+ O$#y assignment of interest 权益转让
`GOxFDB. assignment of letters patent and trade mark 专利证书及商标转让
O$ u;]cg assignment of property 物业转让；物业转让书
2Fi>nJ assignment right 转让权
~r;da 9 assignor 转让人
{dvrj<? associate 有联系的人；有关连人士；相联者；合伙人；联系人
p 7IJ3YY Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
loN!&YceW associate member 附属会员
(1JZuR<?c associated body corporate 相联法人团体
3 lH#+@ associated company 相联公司；联属公司
7 vUfA" associated corporation 相联法团
u{0+w\xH\ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
E{gu3 9 D 公认会计师公会〔英国〕
y _J~n 9R Association of Futures Exchange Brokers 香港期货经纪协会
*bRer[7y Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!iUdej^tx association of underwriters 承保人组织
b9ysxuUdS assumption of control 接管
*}R5=r0 assurance 担保；保险；转易；转易书
lnL&v' { assurance of interest 权益的转易
9qD/q?Hh$ at 19XX price 按一九ＸＸ年价格计算
~ z4T
at a discount 按赔价计算；按贴水价格计算；打折扣
v:1l2Y)g at a premium 按溢价计算；按升水价格计算
>SpXB:wx at call 通知付款；按通知
x n)FE4 at constant market price 按固定市价计算
8+Al+6d|! at constant price 按固定价格计算
.B*Yg<j at cost 按成本计算
hu~02v5 at current market price 按当时市价计算；按现时市价计算
EquNg@25W at current price 按当时价格计算；按现时价格计算
{%D!~,4Ht at factor cost 按要素成本计算；按生产要素成本计算
`%AFKmc^; at money-of-the-day price 按付款当日价格计算
|57KTiiNLI at or better 按指定或较佳价位〔买卖指令〕
/{ YUM ~ at par 按面值计算；平价
>0)E\_ u at sight 见票即付
g0I<Fan at the close 按收市盘
g! ~&PT)* at the opening 按开市盘
hY+3PNiI@ attestation 见证；见证条款
2n+j. at-the-money option 平价期权
H^xrFXg~z attorney 受权人；受托代表人
$UW!tg*U& attornment 新拥有人承认书
heoOOP(# attributable profit 可归属利润
SFoF]U09 attributable share value 可归属股份价值
vM~/|)^0sW Auckland Stock Exchange 奥克兰证券交易所
*E0+! auction 拍卖
GbUcNROr auctioneer 拍卖商
^|xj. audit 审计；核数
}Bw=2 ~ Audit Commission 审计署
_P tf^+ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
fI`T3 Y!7 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
4LARqSmt audit review 帐目审查
/k<*!H]KSg Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8 (ny^]v| audited account 审计帐目；经审计的帐目
S <Q8kW: audited annual account 经审计的周年帐目
M ['25[ audited balance sheet 经审计的资产负债表
<y'B
!d# auditor 核数师；核数主任；审计师
Y>t*L#i auditor's certificate 核数师证明书；审计师证明书
}D
dg auditor's report 核数师报告；审计师报告
K4SR` Q Aussie bond 澳元债券
nkHr(tF
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Iu|G*~\ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
a<t UpI$ Australia All Ordinaries Index 澳洲所有普通股票指数
OdgfvHDgW Australian Dollar [AUD] 澳元
p 9R`hgx Australian Options Market 澳大利亚期权市场
]n?a h Australian Securities Commission 澳洲证券事务监察委员会
i_g="^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
9 U1)sPH; Australian Stock Exchange 澳大利亚证券交易所
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W6 >yV` Austrian Schilling [ATS] 奥地利先令
a$#, 'UB authentication 认证；鉴证
OQ#gQ6;?0 authority to purchase 委托购买证；委购书
~] Mq' authorization 认可；核准；授权；授权书
.Y'kDuUu authorization by direction 指示授权
m hJ>5z authorization by instruction 指令授权
-qfd)A6] authorization by warrant 令状授权
#@BM1BpQ authorization of unit trust 单位信托的认可
I5'^tBf[{ authorized agent 指定代理人
Xn.zN>mB authorized capital 法定资本
qA9*t authorized clerk 出市员
6_;3 authorized dealer 认可交易商
hw_7N)} authorized financial institution 认可财务机构
\|R`wFn^P authorized fund 认可基金
QC~B8 ] authorized fund house 获授权的基金公司；认可基金公司
SynxMUlA authorized institution 认可机构
l1jS2O( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
X X{:$f+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
2t1 WbP1 authorized insurer 获授权保险人；获认可承保人
v0X5`V V authorized investment 特准投资项目
'\ 1%%F7 authorized person 获授权人
Q9K
Gf; authorized representative 获授权代表
;Iw'TF authorized share capital 法定股本
9L%&4V}BIS automated quotation system 自动报价系统
@l"GfDf L9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
[HF)d#A 自动交易系统〔香港期货交易所有限公司〕
$>/J8iB automatic adjustment mechanism 自动调整机制
%P_\7YBC> automatic adjustment system 自动调整系统
=%U t&6}sQ Automatic Clearing House 自动票据交换所
S7aS Ut! automatic exchange rates accumulation system 自动化汇率累集系统
$f1L<euH Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
De tBZ . automatic teller machine [ATM] 自动柜员机
a&L8W4 autopay 自动转帐
""D rf=] available assets 可用资产
f: 7Y available fiscal reserve 现存财政储备
++,mM7a available profit 可用利润
Ze WHSU
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
TuIeaH% x average 平均；平均数；海损
8i-?\VZD average basic salary 平均基本薪金
TW3:Y\ p average consumer expenditure 平均消费开支；一般消费开支
wgLS9. average cost 平均成本
LU?#{dZ average cost of land production 增辟土地平均成本
CvQ LF9 | average daily turnover 平均每日成交额
1Od: I}@ average daily wage rate 平均每日工资率
]*i>KR@G average expenditure pattern 平均开支模式
VmBLNM? average growth rate 平均增长率
g?j"d{.9t average net fixed assets 固定资产平均净值
Km+29 average of relatives 相对价格平均数
fhH* R*4 average price 平均价格
$
}B"u;:SU average propensity to consume 平均消费倾向；一般消费倾向
H/)= average propensity to save 平均储蓄倾向；一般储蓄倾向
A
,LAA $ average rate 平均率
C+5^ [V average revenue 平均收入；平均收益
dUb(C1h average stock 平均库存；平均存货
L 8bq3Q'p average yearly rent 平均年租
"%f>/k;!h. avoidance of double taxation 避免双重课税
<@*mFq0 , avoidance of tax 避税
