A:
Gj&`+!\ A share Ａ股；甲类股份
'wjL7P I abatement of tax 减税；减扣免税额
Xz!O }M{4 ABN AMRO Bank N.V. 荷兰银行
\<%?=C'w~ above-the-line expenditure 线上项目支出；经常预算支出
H{g&yo above-the-line receipt 线上项目收入；经常预算收入
qa,i:T(w ABSA Asia Limited 南非联合亚洲有限公司
#@:GL mD% absolute change 绝对数值变更
j4+kL4M@H absolute expenditure 实际开支
xeW}`i5_w absolute guideline figure 绝对准则数字
evlz R/ absolute interest 绝对权益
f,VJfY?# absolute order of discharge 绝对破产解除令
1q/Q@O absolute profit margin 绝对利润幅度
2`pg0ciX ( absolute value 实值；绝对值
[&+5E1%L absolutely vested interest 绝对既得权益
K?6#jT6# absorbed cost 已吸收成本；已分摊成本
g_e_L39 absorption 吸收；分摊；合并
y\mK ?eR absorption rate 吸收率；摊配率；分摊率
ZDr&Alp)o ACB Finance Limited 亚洲商业财务有限公司
Ja{ [T acceptable form of reciprocity 合理的互惠条件
O"e mse}Z acceptable rate 适当利率；适当汇率
K2D,
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Rz"gPU4;` acceptance for honour 参加承兑
HG &rE3@ acceptor 承兑人；接受人；受票人
- aQf( = acceptor for honour 参加承兑人
Lz=GA?lk[\ accident insurance 意外保险
j'q Iq;y Accident Insurance Association of Hong Kong 香港意外保险公会
7 i88iT accident insurance scheme 意外保险计划
Q6hWHfS accident year basis 意外年度基准
;`
! j~ accommodation 通融；贷款
?y2v?h" accommodation bill 通融票据；空头票据
1{?5/F \ + accommodation party 汇票代发人
+J7xAyv_Oz account balance 帐户余额；帐户结余
%ql2 X AY account book 帐簿
Pvz\zRq account collected in advance 预收款项
Y(C-o[-N account current book 往来帐簿
v|wO q S account of after-acquired property 事后取得的财产报告
M"E7= J account of defaulter 拖欠帐目
o Np(GQ@0 account payable 应付帐款
UJk/Lxv account payee only [A/C payee only] 只可转帐；存入收款人帐户
-P-&]F5 account receivable 应收帐款
-P We account receivable report 应收帐款报表
,m1F<Pdts account statement 结单；帐单；会计财务报表
jn+BH3e account title 帐户名称；会计科目
O_^t u?x accountant's report 会计师报告
rf YFS96 Accountant's Report Rules 会计师报告规则
`-[|@QNFz accounting and auditing procedure 会计与审计程序；会计与核数程序
D}]u9jS1 Accounting Arrangements 《会计安排》
v_I)eac z accounting basis 会计基础
~ JG\b? s accounting by Official Receiver 破产管理署署长呈交的帐目
#L 9F\ <K Accounting Circular 《会计通告》
[6f(3|" accounting class 会计类别
X%
X
&< accounting date 记帐日期；会计结算日期
-gVsOX0 accounting for money 款项核算
=k:yBswi Accounting Officer 会计主任
lFbf9s:$B accounting period 会计报告期；会计期
Jq_AR!} % accounting policy 会计政策；会计方针
!uSG 1j" y accounting practice 会计惯例
WO{E T accounting principle 会计准则
:bu]gj4e accounting record 会计记录
U flS` accounting report 会计报告
.?)gn]# Accounting Services Branch [Treasury] 会计事务部〔库务署〕
k.!m- 5E Accounting Society of China 中国会计学会
$n* wS, accounting statement 会计报表
(X~JTH:e/ accounting system 会计制度；会计系统
=> X" accounting transaction 会计事项；帐务交易
; P9cjfSn accounting treatment 会计处理
`} S; _g! accounting year 会计年度
FS7@6I 2Ts accretion 增值；添加
$ M| accrual 应计项目；应累算数目
Y|~+bKa accrual basis 应计制；权责发生制
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accrual basis accounting 应计制会计；权责发生制会计
dT'd C accrue 应累算；应计
<CGABlZ accrued benefit 应累算利益
'|@? R |i0 accrued charges 应计费用
6D/K=- accrued cumulative preference share dividend 应累算的累积优先股股息
&%r<_1 accrued expenses 应累算费用
D2]i*gs accrued interest payable 应付利息；应计未付利息
AI#.G7'O accrued interest receivable 应收利息；应计未收利息
D] +]Br8 accrued right 累算权益
{P'^X+B0* accruing profit 应累算的利润
0F9p'_C accumulated fiscal reserve 累积财政储备
\^x`GsVy accumulated profit 累积利润；滚存溢利
=:_DXGW2H accumulated reserve 累积储备
U o[\1) accumulation of surplus income 累积收益盈余
v /x~L$[ acquired assets 既得资产
u#nM_ UJe acquisition 收购；购置；取得
'nN'bVl/ acquisition cost 购置成本
B6.9hf acquisition expenses 购置费用
J=6(
4> acquisition of 100% interest 收购全部股权
KZGy &u
>` acquisition of control 取得控制权
r mJ`^6V acquisition of fixed assets 购置固定资产
NM+ (ss' acquisition of shell “买壳”
Sy"!Q%+ | acquisition price 收购价
c0QKx= act of God 天灾
`Jn2(+ acting partner 执事合伙人
A.c NOous| active market 买卖活跃的市场；交投畅旺的市场；旺市
Td 5yRN! ? active partner 积极参与的合伙人
$[V-M\q active trading 交投活跃
PnZY%+[I actual circulation 实际流通
jJyS^*.X actual cost 实际成本
7'.]fs: actual expenditure 实际开支；实际支出
dU&hM<.| actual income 实际入息；实际收入；实际收益
"P a y2 actual market 现货市场
WB 5M ![ actual price 现货价；实际价格
/~3kkM(Ty actual profit 实际利润
J KA%$l0 actual quotation 实盘；实际价位；实际报价
J~|:Q.Rt ` actual year basis 按实际年度计算
S! h=HE actuals 实货
LG;U?:\ actuarial investigation 精算调查
B{!*OC{l actuarial principle 精算原则
!OV+=Rwdx actuarial report 精算师报告
e#!p6+#" Actuarial Society of Hong Kong 香港精算学会
2?@Ozr2Uh actuarial valuation 精算师估值
@t2S"s$m actuary 精算师
_K3;$2d|R ad referendum agreement 暂定协议；有待覆核的协定
sFw;P` ad valorem duty 从价税；按值征税
5Kl;(0B9 ad valorem duty system 从价税制
''H;/&nDX ad valorem fee 从价费
<-"[9 w ad valorem tariff 从价关税
o^W.53yX additional allowance 额外免税额
f&!{o= additional amount for unexpired risk 未过期风险的额外款额
RMlx[n sq additional assessable profit 补加应评税利润
&M7AM"9 additional assessment 补加评税
v+C%t!dx additional commitment 额外承担
) u1=, D additional commitment vote 额外承担拨款
B^Hh rz! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
cUr5x8<W). additional dependent parent allowance 供养父母额外免税额
b\p2yJ\ additional provision 额外拨款
HL%|DCo additional stamp duty 附加印花税
lX64IvG8+o additional tax 补加税罚款；补加税款
!+ (H(,gI Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
S]?I 7_ adjudged bankrupt 被裁定破产
%ZX3:2 adjudicated bankrupt 裁定破产人
!:Ob3Mq\ adjudication fee 裁定费；评定印花税额手续费；评估契据费
H3 +P;2 { adjudication of bankruptcy 裁定破产；宣告破产
$:D\yZ, adjudication of insolvency 裁定无力偿还债务
Qn}M adjusted actual 经调整的实数；调整后的实数
!d &SVS^mo adjusted current assets 经调整的流动资产；调整后的流动资产
* BKIA adjusted figure 经调整的数字；调整后的数额
(Q"~bP{F adjusted liabilities 经调整的负债；调整后的负债
O@a7 MzJ adjusted loss 经调整的亏损；调整后的亏损
C);I[H4Yfw adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Iz8gZ:rd0 adjusted profit 经调整的利润；调整后的利润
~^l;~& adjusted surplus 经调整的盈余额；调整后的盈余额
P98g2ak adjusted value 经调整的价值；调整后的价值
f1q0*)fk adjustment 调整；修订；理算〔保险〕
+iw4>0pi adjustment centre 调剂中心
0 (Hzh?t_ adjustment lag 调整过程的时间差距；调整时差
9yp'-RKjw adjustment mechanism 调整机制
hbm #H7Y adjustment of loss 亏损调整
n(
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+|qw >1J( adjustment range 调整幅度
')ZZ)&U>z administered exchange rate 受管制汇率
}$#PIyz Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
a~Yq0 d?`D administration expenses 行政费用
/|@~:5R5H administration fee 手续费；行政费
?@ 7Reh\ administration in bankruptcy 破产管理
36}&{A administration order 遗产管理令
,3W,M=j) administrator 管理人；遗产管理人
2:&L|; administrator of the estate 遗产管理人
8Yf=) admission of debt 债项承认书
lS?#(}a1) admission of proof 接纳债权证明
^M+aQ g% advance 放贷款项；垫付款项；预支款项；预付款项
!UHX? <3r advance account 暂支帐目；预付款帐户
XRi37|p advance compensation 预付补偿金
95Q^7oI advance from shareholder 股东垫款
l_pf9 !z advance pending reimbursement 预支以待日后付还
6ipQx/IQ advanced economy 先进经济体系
0B"_St}3D advancement 预付；预付财产
>XW -W advances warrant 垫款令
o E)xL%* advancing 贷出
gUme({h&| adverse balance 逆差
)\ J~KB4 adverse exchange 逆汇
Nb)Mh advertisement addressed to shareholders 在报章刊登的致股东通告
UQjYWXvi advice for collection 托收通知书
GjbOc advice of drawing 提款通知书；汇票通知书
k=9k 4l advice of payment 付款通知
\zhCGDm1_ Advisory Committee [Securities and Futures Commission]
Pb<6-Jc[ 谘询委员会〔证券及期货事务监察委员会〕
U5[r&Y
D Advisory Committee on Diversification 经济多元化谘询委员会
W
H af}.V affidavit 誓章；遗产申报誓章
5>h/LE]" affidavit of no receipt 述明无收款的誓章
_O&P!hI affiliate 联号；联营公司；附属公司
O$X^Ea7~ affiliated company 附属公司；联号；联营公司
,_ @) IN affirmation [estate duty] 非宗教式宣誓〔遗产税〕
|Rz}bsrZ affordability 负担能力
p]jG
,S African Development Bank [AfDB] 非洲开发银行
7Ac.^rv5 after-acquired property 事后取得的财产
|][PbN
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E5\>mf
,;u after-tax profit 税后盈利；税后利润；税后溢利
L;fz7? _j agency agreement 代理协议
=)J )xH !N agency expenses 代理机构的开支
(/7cXd@\6 agency fee 代理费
?(M]'ia{ Agency Law 《代理法》
G> s qfYkK agent 代理人；承销人
mteQR gC agent of company 公司代理人
$g\p)- aU agent's fee 代理人费；经纪费
/sSM<r]5j aggregate 总计；总数；总体数字
@eYD@! aggregate amount 总款额；总额
E,QD6<?[ aggregate assets and liabilities 总体资产与负债
AR c aggregate at constant price 按固定价格计算的总体数字
%!R\-Vej aggregate demand 总需求
" s/ws aggregate gross position 总持仓量
_~;K ] aggregate limit 总限额
-i]2 b aggregate of salaries tax 合计薪俸税
k=X)ax t1 aggregate performance 总体表现；总体业绩
q[x|tO aggregate supply 总体供应
yF-`f
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3dgPP@7d$ aggregate total 整体总额
pL: r\Y:R aggregate value 总值；合计价值
<3x:nH @ aggregated basis 合计基准
a..LbQQ aggregated net chargeable income 合计应课税入息实额
9{%/I
aggregation 合并计算；合计；总和
[ -^xw1: aggregation of incomes of husband and wife 夫妇入息合并计算
;X+cS ,h aggregation of property 财产的总和
O7p=|F" agio 差价；贴水
oo1h"[ 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》
@*WrHoa2N Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
xu@xP5GB^ 《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》
ktM7L{Nz Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
A2.4#Qb' 《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》
Q)5V3Q]@^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
4}0Ry\
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CDT;AdR w7 agreement for a settlement 授产协议
\
*A!@T agreement for assignment 转让协议
P.djR) YI agreement for sale 售卖协议；买卖协议
JO~6 2='J agreement for sale and purchase 买卖协议
| NyANsI agreement for the payment of interest 支付利息协议
<slrzc_>& agreement for the repayment of money 还款协议
'@ 1C$0tx agreement of reinsurance 再保险协议
/&l4 sF1 Agricultural Bank of China 中国农业银行
34L1Gxf
air passenger departure tax 飞机乘客离境税
o+}G/*O8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
PB~
r7O] airport tax 机场税
xrkR)~ E alcohol duty 酒精税
+5GPU 9k alienation 让与；让渡；转让
xdMY2u alimony 生活费；赡养费
HTSk40V All Ordinaries Index [AOI] 所有普通股指数
k{bC3)'$#R all risks 全险；综合险
yoM^6o^,D All Sales Record for Stock Market 《股票市场成交报告》
#!P>." . Allied Capital Resources Limited 新联财务有限公司
FLIU}doc all-items index [Consumer Price Index] 总指数〔消费物价指数〕
k h6n(B\ allocation letter 拨款信件
<KX+j,4 allocation of fund 分配款项；预留款项
aJ [|80U allocation of profit 利润分配；溢利分配
'_ys4hz} allocation warrant 拨款令
5=1Ml50 allotment 分配；配股
HrUE?Sq allotment notice 股份配售通知；配股通知
$ y%IM`/w allotment of shares 股份分配
Ao\Im(? allowable 可获宽免；免税的
3Te&w9K allowable business loss 可扣除的营业亏损
gP>W* ]0r1 allowable expenses 可扣税的支出
yTf/]H]d allowance 免税额；津贴；备抵；准备金
B &3sV+ allowance for debts 债项的免税额
5yjG\ ~ allowance for depreciation by wear and tear 耗损折旧免税额
N|/ gwcKe allowance for funeral expenses 殡殓费的免税额
X2{Aa T*M allowance for inflation 为通货膨胀而预留的款项；通胀准备金
tjQ6[` allowance for repairs and outgoings 修葺及支出方面的免税额
H#G3CD2& allowance to debtor 给债务人的津贴
a3,A_M}M' alteration of capital 资本更改
I A$= alternate trustee 候补受托人
IuMJ-" amalgamation 合并
^?|d< J:{ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7/iN`3Bz ambit of charges 征税范围；收费范围
Z6&bUZF$bE amended valuation 经修订的估值
z'\BZ5riX< American Commodities Exchange 美国商品交易所
kV4L4yE American Express Bank Limited 美国运通银行
+^%)QH>9 American Stock Exchange 美国证券交易所
qRq4PQ@ amortization 摊销
<v?2p{U% amount due from banks 存放银行同业的款项
AYDAt5K_ amount due from banks abroad 存放海外银行同业的款项
3, J{! amount due from holding companies 控股公司欠款
a6?t?: ~| amount due from local banks 存放本港银行同业的款项
PGuPw'2;[ amount due to banks 银行同业的存款
fS p amount due to banks abroad 海外银行同业的存款
#}B v/`t amount due to holding companies 控股公司存款
)( pgJLW amount due to local banks 本港银行同业的存款
<RcB: h amount due to outport banks 外埠银行同业的存款
->Fs mb+R amount for note issue 发行纸币的款额
Nw%^Gs<~ amount of bond 担保契据的款额
tH:?aP*2 amount of consideration 代价款额
l9 n$cv^ amount of contribution 供款数额
|W*2 L] & amount of indebtedness 负债款额
% .8(R
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)JU`Z @?8 amount of rates chargeable 应征差饷数额
JURg=r]LI amount of share capital 股本额
w:](F^<s, amount of sums assured 承保款额
>y$*|V}k amount of variation 变动幅度
#%{ amount of vote 拨款数额
-V P_Aw$ amount payable 应付款额
O%<+& Q7 amount receivable 应收款额
pp2 Jy{\d Amsterdam Stock Exchange 阿姆斯特丹证券交易所
b,47
EJ} analysis 分析
S_s;f oT ancillary risk 附属风险
D0L s~qr annual account 周年帐目；周年帐目报表；年度决算；年结
O#<S \66 annual accounting date 年结日期
ony;U#^T annual allowance 每年免税额；年积金；年度津贴；年津
'1d0
*5+6k annual balance 年度余额
.~a8\ 6t annual disposable income 每年可动用收入
`W7; - annual estimates 周年预算
(l/ i# annual fee 年费
}a%Wu 7D annual general meeting 周年大会
.!'rI7Kz'i annual growth rate 年增率；每年增长率
SN`L@/I annual long-term supplement 长期个案每年补助金
W k "_lJ annual pensionable emolument 可供计算退休金的年薪
r
l;Y7l annual report 年报
;a[3RqmKW Annual Report on the Consumer Price Index 《消费物价指数年报》
xscR Bx annual return 周年报表；周年申报表；每年报税表格
Z*(OcQ- Annual Return Rules 《周年报表规则》
bNoZ{ 7 annual review of consumer prices 每年消费物价回顾
w)h"?'m~ annual roll-forward basis 逐年延展方式
QwuS o{G annual salary 年薪
Ko
"JH=< annual statement 年度报表；年度决算表
\?^ EFA+; 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
C *Q x annuitant 年金受益人
s}DNu<"g annuity 年金
NkQain9 annuity contract 年金合约
l a_ annuity on human life 人寿年金
% QaWg2Y= antecedent debt 先前的债项
R ^.c ante-dated cheque 倒填日期支票
[p )2!]y anticipated expenditure 预期开支
WK.,q># anticipated net profit 预期纯利
(D+%*ax anticipated revenue 预期收入
e)i-$0L" anti-inflation measure 反通货膨胀措施
Z#K0a' anti-inflationary stance 反通货膨胀立场
MN>U jFA apparent deficit 表面赤字
}-&#vP~I apparent financial solvency 表面偿债能力
D~T K'& apparent partner 表面合伙人
"eI">`!g application for personal assessment 个人入息课税申请书
@VsK7Eo application of fund 资金应用
54 f?YR application to release as liquidator and to destruct the books of accounts and documents
v^ 1x} 申请免除清盘人职务及毁灭帐簿与文件
-Q1~lN m: appointed actuary 委任精算师
Kn\$\?u appointed auditor 委任核数师；委任审计师
`?T8NK appointed trustee 委任的受托人
5zt5]zl' appointer 委任人
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EfV0`2 apportioned pro rata 按比例分摊
~ $bQ;`,L apportionment 分配；分摊
CS"p3$7, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?_/T$b ] apportionment formula 分摊方程式
uJ,I6P~9 apportionment of estate duty 遗产税的分摊
WW~QK2o-@ appraisal 估价；评估
b~K-mjJ I appreciable growth 可观增长
ET3+ 07 appreciable impact 显着影响
KpO%)M!/Z# appreciable increase 可观增长
`y.i(~^1 appreciation 增值；升值
eBW]hwhKzM appreciation against other currencies 相对其他货币升值
d UiS0Qs} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
f y!,cK}; appreciation tax 增值税
jLBwPI_g appropriation 拨款；拨用；拨付
o5 N rDDH appropriation account 拨款帐目
4_\]z hS Appropriation Bill 拨款法案
|>nVp:t^ appropriation-in-aid system 补助拨款办法
KYFkO~N approved assets 核准资产
@'S !G"\ approved basket stock 认可一篮子证券
m RtE~~p approved budget 核准预算
8V:yOq10 approved charitable donation 认可慈善捐款
w"j [c#vM approved charitable institution 认可慈善机构
VHU,G+ms approved currency 核准货币；认可货币
/A`Ly p# approved estimates 核准预算
$EuI2.o approved estimates of expenditure 核准开支预算
.f S 1 approved overseas insurer 核准海外保险人
?s: 2~Qlu approved overseas trust company 核准海外信托公司
1Q9 e S& approved pooled investment fund 核准汇集投资基金
$ZE"o`=7 approved provident fund scheme 认可公积金计划
I4 4bm?[S approved provision 核准拨款
p"J\+ R approved redeemable share 核准可赎回股份
4_?*@L1 approved regional stock 认可地区性证券
HL Dg_ On8 approved retirement scheme 认可退休金计划
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2lT_7" approved subordinated loan 核准附属贷款
iI%"]- 0@1 arbitrage 套戥；套汇；套利
lD)QB!*v arbitrageur 套戥者；套汇者
i52:<< 8a arbitrary amount 临时款项
-o0~xspF arrangement 措施；安排；协定
a ffig arrears 欠款
"@E(}z'sM arrears of pay 欠付薪酬
9Z_98 Rh arrears of revenue 逾期未收税款；逾期未收的帐项
Nv_"?er+y articles of association 组织章程；组织细则；组织章程细则
i6h , Aw3 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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<[X|ke ascertainment of profit 确定利润
eVbaxL!Q^ "Asia Clear" “亚洲结算系统”
X2p9 K C Asia Commercial Bank Ltd. 亚洲商业银行有限公司
D'+kzb@ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
'm+)n08[ Asian Development Fund [ADF] 亚洲发展基金
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z Asian dollar bond 亚洲美元债券
[.`#N1-@M Asian dollar market 亚洲美元市场
nA ^UF_rD- Asian dollar rate 亚洲美元利率
B^uQv|m Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
\)vxZ! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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1 asked price 沽盘；喊价；索价；卖方报价
`;!v<@:i2 assessable income 应评税入息
`ynD-_fTN assessable loss 应评税亏损
G@igxnm} assessable profit 应评税利润
u4[3JI> assessable value 应评税值
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i7 assessed profit 估定利润
E`SFr assessed value 经评估价值
(""1[XURQK assessment 评税；评定；估价；评税单
`7zNVYur8 assessment number 评税编号；估价编号
C vtG assessment of additional tax 补加税评税
f ^f{tOX assessment of performance 业绩评估；实绩评价
D0=H&Z[ Assessor 评税主任
Y8 a![ asset price bubbles 资产价格泡沫
"b"Q0" w asset-backed securities 具资产保证的证券
0@ 9em~ assets accretion 资产增值
P=V=\T<4_ assets and liabilities 资产与负债
4#m"t?6! assets betterment statement 资产递增表；资产改进表
[/ E_v gZ assets lending 实物放款；有抵押贷款
tA2I_W Cl assets of the company passing on the death 死者去世时转移的公司资产
EV 8}C= assets pledged as security for liabilities 用作负债抵押的资产
I)Dd"I assets portfolio 资产投资组合
fhAK^@h assets price 资产价格
*gC6yQ2? assets quality 资产质素
*a7&v3X assets realization 资产变现
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(A assets refinancing arrangement 资产再集资安排
YRYAQj/7 assets securitization 资产证券化
\P_1@sH= assets situated outside Hong Kong 在香港以外地方的资产
<Vk^fV assets stripping 削减资产；拆卖资产
`\: 9 2+ assets value 资产值
~',< 7eW assignee 承让人
u"\HBbBx assignment 转让；转让书；转让契
E,nC}f assignment of interest 权益转让
WX} "Pj/6 assignment of letters patent and trade mark 专利证书及商标转让
o5\nqw ^ assignment of property 物业转让；物业转让书
AoEG%nT assignment right 转让权
z Uqt^_ 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
{<a(1#{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
!tT$}? Ano associate member 附属会员
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associated body corporate 相联法人团体
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A: associated company 相联公司；联属公司
XU Hu=2F associated corporation 相联法团
t>h<XPJi Association of Chartered Certified Accountants [ACCA] [United Kingdom]
QUp()B1 公认会计师公会〔英国〕
33_YZOy^j Association of Futures Exchange Brokers 香港期货经纪协会
6<+R55 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
8]Xwj].^C association of underwriters 承保人组织
G l=dL<F assumption of control 接管
`7P4O assurance 担保；保险；转易；转易书
-< jb>8 assurance of interest 权益的转易
qh/q< at 19XX price 按一九ＸＸ年价格计算
*K6 V$_{S at a discount 按赔价计算；按贴水价格计算；打折扣
f$mfY6v at a premium 按溢价计算；按升水价格计算
%Lexu)odW at call 通知付款；按通知
>WMH.5p at constant market price 按固定市价计算
rHu # at constant price 按固定价格计算
Cyxt EzPp at cost 按成本计算
:Xv3< rS< at current market price 按当时市价计算；按现时市价计算
@ba5 iIt at current price 按当时价格计算；按现时价格计算
UB]} j^ at factor cost 按要素成本计算；按生产要素成本计算
b<qv
/t)$ at money-of-the-day price 按付款当日价格计算
2 jf-vWV_ at or better 按指定或较佳价位〔买卖指令〕
7'_zJI^ at par 按面值计算；平价
2Av 3.u8%u at sight 见票即付
inavi5. at the close 按收市盘
5@"&%8oeq0 at the opening 按开市盘
~a 8J"Wh attestation 见证；见证条款
4 w^B&e% at-the-money option 平价期权
_JA.~edqM attorney 受权人；受托代表人
VY$hg attornment 新拥有人承认书
EVM hc"L attributable profit 可归属利润
B&#TbKp attributable share value 可归属股份价值
t<9oEjk[" Auckland Stock Exchange 奥克兰证券交易所
LWc}j`Wd auction 拍卖
K Ii V z< auctioneer 拍卖商
q [Hx y audit 审计；核数
^ q @.yL Audit Commission 审计署
"/6( Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Qv,|* bf 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〕
Z $Ynar audit review 帐目审查
T5&jpP`M Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]v@#3,BV audited account 审计帐目；经审计的帐目
cu]2`DF audited annual account 经审计的周年帐目
ePK^v _vBD audited balance sheet 经审计的资产负债表
/s(/6~D| auditor 核数师；核数主任；审计师
9k ]$MR auditor's certificate 核数师证明书；审计师证明书
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E$x^P auditor's report 核数师报告；审计师报告
kg7oH.0E Aussie bond 澳元债券
d l @ austerity budget 紧缩预算
e//28=OH Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Vp\BNq_!s Australia All Ordinaries Index 澳洲所有普通股票指数
^Qrdh0j Australian Dollar [AUD] 澳元
R{5Qb?&wOp Australian Options Market 澳大利亚期权市场
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7YZ;{t Australian Securities Commission 澳洲证券事务监察委员会
(tP>z+ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
MFaK=1 Australian Stock Exchange 澳大利亚证券交易所
97e fWYj
Austrian Schilling [ATS] 奥地利先令
/OK.n3Tt authentication 认证；鉴证
iDlIx8PI authority to purchase 委托购买证；委购书
3/>Mc Z@OH authorization 认可；核准；授权；授权书
Axhe9!Fm authorization by direction 指示授权
$[}31=0 authorization by instruction 指令授权
c~b [_J) authorization by warrant 令状授权
QQ!%lbMK] authorization of unit trust 单位信托的认可
MQ5#6 vJ authorized agent 指定代理人
a Umcs !@ authorized capital 法定资本
5J d&3pO authorized clerk 出市员
dY68wW>d| authorized dealer 认可交易商
E:T<mI?d authorized financial institution 认可财务机构
vUR {!`14 authorized fund 认可基金
U")~bU authorized fund house 获授权的基金公司；认可基金公司
bv5,Y k authorized institution 认可机构
oU% rP authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&Hb 6 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
F:x" RbbF authorized insurer 获授权保险人；获认可承保人
]8*g% authorized investment 特准投资项目
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P, authorized person 获授权人
h f^, authorized representative 获授权代表
f}0(qN/G authorized share capital 法定股本
~dC)EG automated quotation system 自动报价系统
>B U 0B Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
)9 5&-Hs 自动交易系统〔香港期货交易所有限公司〕
EA|*|o 4) automatic adjustment mechanism 自动调整机制
q|b #=Af]g automatic adjustment system 自动调整系统
hU3c;6]3 Automatic Clearing House 自动票据交换所
y!u)q3J0& automatic exchange rates accumulation system 自动化汇率累集系统
b % L8mX Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
G`9Ud automatic teller machine [ATM] 自动柜员机
/qed_w.p autopay 自动转帐
U2 available assets 可用资产
6!bVPIyYO available fiscal reserve 现存财政储备
7/a[;`i*! available profit 可用利润
y hJH3< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^W o/vm*] average 平均；平均数；海损
m. pB]yq& average basic salary 平均基本薪金
g&!UaJ[#9 average consumer expenditure 平均消费开支；一般消费开支
x :\+{- average cost 平均成本
rCGXHbj% average cost of land production 增辟土地平均成本
7"@^Jx YN average daily turnover 平均每日成交额
m~' ! average daily wage rate 平均每日工资率
H<#M) 8 average expenditure pattern 平均开支模式
4='Xhm average growth rate 平均增长率
SE.r 'J0 average net fixed assets 固定资产平均净值
d00#;R average of relatives 相对价格平均数
U>w#`Sy[ average price 平均价格
ayfR{RYi average propensity to consume 平均消费倾向；一般消费倾向
{^=T&aCYdS average propensity to save 平均储蓄倾向；一般储蓄倾向
>h 1 3i@`r average rate 平均率
Ok2KTsVl average revenue 平均收入；平均收益
O B`(,m# average stock 平均库存；平均存货
Z8E-(@`q5Q average yearly rent 平均年租
\@;$xdA$ avoidance of double taxation 避免双重课税
Z<L}ur avoidance of tax 避税
