A:
|.RyF@N`T A share Ａ股；甲类股份
jyF*JQjK4 abatement of tax 减税；减扣免税额
B_[I/ ? ABN AMRO Bank N.V. 荷兰银行
ed5oN^V.< above-the-line expenditure 线上项目支出；经常预算支出
_3%:m||,XP above-the-line receipt 线上项目收入；经常预算收入
Y)lr+~84f ABSA Asia Limited 南非联合亚洲有限公司
q,#s m'S absolute change 绝对数值变更
G Wa6FX:/ absolute expenditure 实际开支
" 1a!]45 + absolute guideline figure 绝对准则数字
'ParMT absolute interest 绝对权益
8 Uh|V& absolute order of discharge 绝对破产解除令
SD*q+Si,1U absolute profit margin 绝对利润幅度
PHT<]:"`< absolute value 实值；绝对值
'l!\2Wv2 absolutely vested interest 绝对既得权益
l,Y5VGiH# absorbed cost 已吸收成本；已分摊成本
Wk3-J&QbS absorption 吸收；分摊；合并
2brY\c
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r{d@74 ACB Finance Limited 亚洲商业财务有限公司
Ce OA_M acceptable form of reciprocity 合理的互惠条件
Go:(R {P acceptable rate 适当利率；适当汇率
S9$, .aq acceptance agreement 承兑协议
3) CIqN acceptance for honour 参加承兑
ayn aV acceptor 承兑人；接受人；受票人
E<! L^A
M` acceptor for honour 参加承兑人
i P r(X accident insurance 意外保险
Vf J{);
Accident Insurance Association of Hong Kong 香港意外保险公会
A9SL|9Q accident insurance scheme 意外保险计划
n2-+.9cY accident year basis 意外年度基准
ami>Pp accommodation 通融；贷款
3 SbZD accommodation bill 通融票据；空头票据
2+)h!y] accommodation party 汇票代发人
mh[,E 8'd account balance 帐户余额；帐户结余
`{K-eHlrM9 account book 帐簿
b@4UR< account collected in advance 预收款项
!D{z. K O account current book 往来帐簿
}m? Ut| account of after-acquired property 事后取得的财产报告
=ZU!i0
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W\Sc ak> account payable 应付帐款
`Nvhp]E account payee only [A/C payee only] 只可转帐；存入收款人帐户
BcpbS%S account receivable 应收帐款
GwDOxH' account receivable report 应收帐款报表
NWiDNK[VE} account statement 结单；帐单；会计财务报表
5QXU"kWH account title 帐户名称；会计科目
wTR ?8$ accountant's report 会计师报告
LzLJ6A>;R Accountant's Report Rules 会计师报告规则
h"8[1
; accounting and auditing procedure 会计与审计程序；会计与核数程序
{W{;VJKQ2 Accounting Arrangements 《会计安排》
,%x2SyA accounting basis 会计基础
G6>sAOf accounting by Official Receiver 破产管理署署长呈交的帐目
6A5.n?B{ Accounting Circular 《会计通告》
Rl0"9D87z accounting class 会计类别
bxxLAWQ( accounting date 记帐日期；会计结算日期
7=X6_ AD accounting for money 款项核算
p(I^Y{sGI Accounting Officer 会计主任
Gl w|*{$ accounting period 会计报告期；会计期
MW +DqT.h accounting policy 会计政策；会计方针
YZOwr72VL accounting practice 会计惯例
Ufi#y<dP accounting principle 会计准则
}D)eS |B accounting record 会计记录
v+sF0
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n{<@-6 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
AIQ
{^: Accounting Society of China 中国会计学会
qA!4\v={ accounting statement 会计报表
{df;R|8 l accounting system 会计制度；会计系统
E>*b,^J7g accounting transaction 会计事项；帐务交易
n2AoEbd accounting treatment 会计处理
KgD$P(J:[ accounting year 会计年度
af6<w.i accretion 增值；添加
CiHx.5TiC accrual 应计项目；应累算数目
S3U]AH)C accrual basis 应计制；权责发生制
-b +)Dp~$p accrual basis accounting 应计制会计；权责发生制会计
D1>*ml accrue 应累算；应计
yRyRH%p) accrued benefit 应累算利益
7u^wO< accrued charges 应计费用
bL0]Yuh accrued cumulative preference share dividend 应累算的累积优先股股息
Citumc)E accrued expenses 应累算费用
$X.F=Kv accrued interest payable 应付利息；应计未付利息
?XyrG1(' accrued interest receivable 应收利息；应计未收利息
%j1 7QD8 accrued right 累算权益
|SMigSu r` accruing profit 应累算的利润
p cscNUp accumulated fiscal reserve 累积财政储备
r/NaoIrJV accumulated profit 累积利润；滚存溢利
*1b0 IQ$ g accumulated reserve 累积储备
;XZN0A2 accumulation of surplus income 累积收益盈余
B$JPE7h@[P acquired assets 既得资产
9dszn^]T acquisition 收购；购置；取得
mqJ D+ K acquisition cost 购置成本
Dqwd=$2% acquisition expenses 购置费用
'#j6ZC/? acquisition of 100% interest 收购全部股权
KdHkX+-R acquisition of control 取得控制权
}>y~P~`S: acquisition of fixed assets 购置固定资产
!(Y|Vm' acquisition of shell “买壳”
:u=y7 [I acquisition price 收购价
Z(4/;v <CT act of God 天灾
j&A9
&+w acting partner 执事合伙人
Fv/{)H<:y active market 买卖活跃的市场；交投畅旺的市场；旺市
(qc <'$o active partner 积极参与的合伙人
oliVaavj active trading 交投活跃
13 JG[ ,w actual circulation 实际流通
;2fzA<RkK actual cost 实际成本
K]>4*)A: actual expenditure 实际开支；实际支出
u\xrC\Ka actual income 实际入息；实际收入；实际收益
~ KGE(o4 p actual market 现货市场
"k [$euV actual price 现货价；实际价格
Wx;%W"a actual profit 实际利润
fIx|0,D&7L actual quotation 实盘；实际价位；实际报价
h;}
fdk actual year basis 按实际年度计算
ZZ!6O /M actuals 实货
\KpJIHkBRy actuarial investigation 精算调查
O@H D' actuarial principle 精算原则
w\Q(wH' actuarial report 精算师报告
Oa@SyroF= Actuarial Society of Hong Kong 香港精算学会
mpDxJk! actuarial valuation 精算师估值
8?EKF+.u| actuary 精算师
~] W
@+\l ad referendum agreement 暂定协议；有待覆核的协定
066\zAPdH ad valorem duty 从价税；按值征税
`+TC@2-? ad valorem duty system 从价税制
'{JMWNY ad valorem fee 从价费
{~EsO1p ad valorem tariff 从价关税
sKiy 1Ww additional allowance 额外免税额
1#>uqUxah additional amount for unexpired risk 未过期风险的额外款额
d--6<_q additional assessable profit 补加应评税利润
u, 72 Mm> additional assessment 补加评税
r `)'Kd additional commitment 额外承担
+\PLUOk additional commitment vote 额外承担拨款
*$('ous8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ysw f2F additional dependent parent allowance 供养父母额外免税额
V* %><r additional provision 额外拨款
1 )N# additional stamp duty 附加印花税
LG(" <CU additional tax 补加税罚款；补加税款
vPy."/[u Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/k\ )q adjudged bankrupt 被裁定破产
ZL!5dT&@W adjudicated bankrupt 裁定破产人
m 9 D*I1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
3dtL[aVwY adjudication of bankruptcy 裁定破产；宣告破产
]wbV1Y" adjudication of insolvency 裁定无力偿还债务
3<a|_(K adjusted actual 经调整的实数；调整后的实数
fx^yC.$2 adjusted current assets 经调整的流动资产；调整后的流动资产
l0',B*og adjusted figure 经调整的数字；调整后的数额
%3HF_DNOY= adjusted liabilities 经调整的负债；调整后的负债
$Zrc- tkV adjusted loss 经调整的亏损；调整后的亏损
pwVGe|h%, adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
J<cY'?D adjusted profit 经调整的利润；调整后的利润
daQJ{Cd,w adjusted surplus 经调整的盈余额；调整后的盈余额
dt<P6pK- adjusted value 经调整的价值；调整后的价值
&)!N5Veb adjustment 调整；修订；理算〔保险〕
` v /p4/ adjustment centre 调剂中心
7Z}T!HFMr adjustment lag 调整过程的时间差距；调整时差
KlwB oC/{K adjustment mechanism 调整机制
Z y6kA\q adjustment of loss 亏损调整
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~&R:Z9e adjustment process 调整过程；调整程序
G)3r[C^[k adjustment range 调整幅度
R\6dvd administered exchange rate 受管制汇率
[-)B I|S: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
?%Pi#%P administration expenses 行政费用
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$GG8 administration fee 手续费；行政费
Q? Xqf7y administration in bankruptcy 破产管理
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a63Ud<_a7 administrator 管理人；遗产管理人
$ O;a~/T administrator of the estate 遗产管理人
j3
@Q admission of debt 债项承认书
3?& P^{ admission of proof 接纳债权证明
%~Wr/TOt+ advance 放贷款项；垫付款项；预支款项；预付款项
lj *=bK advance account 暂支帐目；预付款帐户
[RDY(}P% advance compensation 预付补偿金
V )oKsO advance from shareholder 股东垫款
weOga\ advance pending reimbursement 预支以待日后付还
R++w>5 5A advanced economy 先进经济体系
W>u$x=<T advancement 预付；预付财产
Fcn@j#[J advances warrant 垫款令
&D7Mv5i0@ advancing 贷出
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#@ h adverse balance 逆差
j#VR>0oC]\ adverse exchange 逆汇
]e? L,1- advertisement addressed to shareholders 在报章刊登的致股东通告
}hc+ENh advice for collection 托收通知书
2.a{,d advice of drawing 提款通知书；汇票通知书
soB_j advice of payment 付款通知
4)snt3k Advisory Committee [Securities and Futures Commission]
catJC3 谘询委员会〔证券及期货事务监察委员会〕
]6WP;.[ Advisory Committee on Diversification 经济多元化谘询委员会
|5BvVqn affidavit 誓章；遗产申报誓章
kL -f@CD affidavit of no receipt 述明无收款的誓章
TPi{c_
] affiliate 联号；联营公司；附属公司
]#FQde4]5 affiliated company 附属公司；联号；联营公司
s*e1m % affirmation [estate duty] 非宗教式宣誓〔遗产税〕
( d8rfet affordability 负担能力
` P*PCiZos African Development Bank [AfDB] 非洲开发银行
gp^xl>E after-acquired property 事后取得的财产
)Y=ti~?M( after-hours dealing 市后交易
}A<fCm7 after-tax profit 税后盈利；税后利润；税后溢利
7"])Y agency agreement 代理协议
1=jwJv.^/ agency expenses 代理机构的开支
#]w BXzu? agency fee 代理费
~ #P` 7G Agency Law 《代理法》
cMAY8$ agent 代理人；承销人
h& Ezhv2 agent of company 公司代理人
<ZoMKUuB agent's fee 代理人费；经纪费
^%33&<mB} aggregate 总计；总数；总体数字
qD}O_<_1ym aggregate amount 总款额；总额
P[P]oT.N
aggregate assets and liabilities 总体资产与负债
AT"!Ys| aggregate at constant price 按固定价格计算的总体数字
1z8fhE iiE aggregate demand 总需求
@l~MY *hp aggregate gross position 总持仓量
L yjp aggregate limit 总限额
-
SCFWc aggregate of salaries tax 合计薪俸税
E c!R 3+ aggregate performance 总体表现；总体业绩
@.v{hkM` aggregate supply 总体供应
].N%A07 aggregate surplus 总盈余
s#(<zBZ9p# aggregate total 整体总额
69``j{Z+ aggregate value 总值；合计价值
Gwfi aggregated basis 合计基准
4 m_CPe aggregated net chargeable income 合计应课税入息实额
DV~g aggregation 合并计算；合计；总和
idZ]d 6 aggregation of incomes of husband and wife 夫妇入息合并计算
3TT?GgQ aggregation of property 财产的总和
fj y2\J! agio 差价；贴水
\'P79=AU 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< 5 {H='6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Q~)A
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Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$ &0\BvS 《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》
Z+S1e~~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Y:5Gp8Vi 《香港政府和大韩民国政府关于相互促进和保护投资协定》
,k6V?{ZA agreement for a settlement 授产协议
#Gu(h(Z s agreement for assignment 转让协议
vsbD>`I agreement for sale 售卖协议；买卖协议
{mB &xz:b agreement for sale and purchase 买卖协议
;#dzw!+Y agreement for the payment of interest 支付利息协议
lT F#efcW agreement for the repayment of money 还款协议
' n "n; agreement of reinsurance 再保险协议
\.MPjD Agricultural Bank of China 中国农业银行
>m` <AynJ air passenger departure tax 飞机乘客离境税
} H9V$~}@- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$7&t`E)qY airport tax 机场税
WeS$ $:ro alcohol duty 酒精税
P<R'S alienation 让与；让渡；转让
M}!E :bv' alimony 生活费；赡养费
* > 7Zc All Ordinaries Index [AOI] 所有普通股指数
#}nDX4jI all risks 全险；综合险
8F T@TUFb All Sales Record for Stock Market 《股票市场成交报告》
ZTi KU) Allied Capital Resources Limited 新联财务有限公司
'<hg c
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
fzjZiBK@ allocation letter 拨款信件
[hKt4]R allocation of fund 分配款项；预留款项
Z nh) m allocation of profit 利润分配；溢利分配
W0 N*c*k allocation warrant 拨款令
2[Bw+<YA` allotment 分配；配股
|&0 Cuwt allotment notice 股份配售通知；配股通知
T2 MXwd&l allotment of shares 股份分配
w O *x0$ allowable 可获宽免；免税的
b:6e2|xf? allowable business loss 可扣除的营业亏损
Ve|=<7%%S allowable expenses 可扣税的支出
~&Y %yN^ allowance 免税额；津贴；备抵；准备金
JcI~8;Z@Z~ allowance for debts 债项的免税额
Z l=IZ?F
allowance for depreciation by wear and tear 耗损折旧免税额
'Fmn lC1 allowance for funeral expenses 殡殓费的免税额
6kHb* L Je allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#s|/5[i allowance for repairs and outgoings 修葺及支出方面的免税额
>I * uo.OF allowance to debtor 给债务人的津贴
4[f>kY%[ alteration of capital 资本更改
}F T8 [m< alternate trustee 候补受托人
:pg]0X; amalgamation 合并
*d,Z ?S/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
FKkL%:? ambit of charges 征税范围；收费范围
,Q>wcE6v amended valuation 经修订的估值
fdzaM & American Commodities Exchange 美国商品交易所
1<&nHFJ;[ American Express Bank Limited 美国运通银行
ZD`0(CkXb American Stock Exchange 美国证券交易所
0^zp*u amortization 摊销
G}gmkp]z amount due from banks 存放银行同业的款项
H!uq5` j0K amount due from banks abroad 存放海外银行同业的款项
sWX\/Iyy2p amount due from holding companies 控股公司欠款
DzG$\%G2R} amount due from local banks 存放本港银行同业的款项
f-a+&DB9 amount due to banks 银行同业的存款
aA&}=lm amount due to banks abroad 海外银行同业的存款
=F90SyzTy amount due to holding companies 控股公司存款
E|om C_h amount due to local banks 本港银行同业的存款
S"Mm_<A$@ amount due to outport banks 外埠银行同业的存款
e:zuP.R amount for note issue 发行纸币的款额
[[VB' Rs amount of bond 担保契据的款额
6Bn%7ZBv amount of consideration 代价款额
">"B amount of contribution 供款数额
qgZN&7Nn: amount of indebtedness 负债款额
P)&qy .+E0 amount of principal of the loan 贷款本金额
b0lZb' amount of rates chargeable 应征差饷数额
2W vf[2Xw amount of share capital 股本额
}|(v0] amount of sums assured 承保款额
X,i^OM_ amount of variation 变动幅度
s
N|7 amount of vote 拨款数额
~<Sb:I zld amount payable 应付款额
tk,Vp3p amount receivable 应收款额
\TTt!"aK Amsterdam Stock Exchange 阿姆斯特丹证券交易所
x"n) y1y analysis 分析
&{H LYxh ancillary risk 附属风险
<& p0:S7 annual account 周年帐目；周年帐目报表；年度决算；年结
s2 iL5N|"Q annual accounting date 年结日期
@}iY(-V annual allowance 每年免税额；年积金；年度津贴；年津
B>,&{ah/5J annual balance 年度余额
,lr\XhO annual disposable income 每年可动用收入
EZg$mp1 annual estimates 周年预算
b0!ZA/YC- annual fee 年费
'AJlkLqm#> annual general meeting 周年大会
. z&,d&E annual growth rate 年增率；每年增长率
O2C&XeB:4 annual long-term supplement 长期个案每年补助金
\N"=qw^ t annual pensionable emolument 可供计算退休金的年薪
dSw%Qv*y annual report 年报
QPT%CW61M Annual Report on the Consumer Price Index 《消费物价指数年报》
yOXL19d@p_ annual return 周年报表；周年申报表；每年报税表格
D0a3%LBS/2 Annual Return Rules 《周年报表规则》
k&SI -jxj annual review of consumer prices 每年消费物价回顾
^h\Y. annual roll-forward basis 逐年延展方式
6=i@t tAK annual salary 年薪
23~Kz C annual statement 年度报表；年度决算表
\S`|7JYW 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
8S*W+l19f annuitant 年金受益人
$mq @g annuity 年金
,T\) % q annuity contract 年金合约
5t-dvYgU annuity on human life 人寿年金
-x0VvkHu antecedent debt 先前的债项
.0f6b ante-dated cheque 倒填日期支票
v'H\KR-; anticipated expenditure 预期开支
55]E<2't anticipated net profit 预期纯利
%_%/ym anticipated revenue 预期收入
U CF'%R anti-inflation measure 反通货膨胀措施
z]O,Vqpl? anti-inflationary stance 反通货膨胀立场
QpC,komLJ apparent deficit 表面赤字
.cA'6J"Bm\ apparent financial solvency 表面偿债能力
:bV1M5 apparent partner 表面合伙人
DQRr(r~2Kj application for personal assessment 个人入息课税申请书
yi$ Jk}w application of fund 资金应用
ohj(1jt application to release as liquidator and to destruct the books of accounts and documents
|B/A)(c
yV 申请免除清盘人职务及毁灭帐簿与文件
AEr8^6 appointed actuary 委任精算师
!$ 5. \D appointed auditor 委任核数师；委任审计师
F F7 appointed trustee 委任的受托人
Ua= w;h appointer 委任人
9 9S-P}xd apportioned pro rata 按比例分摊
VwxLElV apportionment 分配；分摊
huw|J<$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
wc.T ;( apportionment formula 分摊方程式
H| i39XV apportionment of estate duty 遗产税的分摊
J_ S]j E{ appraisal 估价；评估
?,0 5!] appreciable growth 可观增长
kz+OUA@ ~ appreciable impact 显着影响
;&v~tD7 appreciable increase 可观增长
ri?>@i-9= appreciation 增值；升值
uy^vQ/ appreciation against other currencies 相对其他货币升值
"ZU CYYre appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_yJAn\ appreciation tax 增值税
R#0Z appropriation 拨款；拨用；拨付
b9gezXAcd appropriation account 拨款帐目
g(D r/D Appropriation Bill 拨款法案
^~Dmb2 h appropriation-in-aid system 补助拨款办法
5$w`m3>i( approved assets 核准资产
leSR2os approved basket stock 认可一篮子证券
NHjZ`=J s approved budget 核准预算
C/L+ gU & approved charitable donation 认可慈善捐款
7xr@$-U approved charitable institution 认可慈善机构
w ;Jb y approved currency 核准货币；认可货币
;)nV approved estimates 核准预算
~x SAR;8 approved estimates of expenditure 核准开支预算
ollk {N approved overseas insurer 核准海外保险人
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l|F approved overseas trust company 核准海外信托公司
A:-r 2;xB approved pooled investment fund 核准汇集投资基金
qu EP" approved provident fund scheme 认可公积金计划
G^Q8B^Lg approved provision 核准拨款
C_~hX G approved redeemable share 核准可赎回股份
S"wn0B$" approved regional stock 认可地区性证券
.3 JLa8y approved retirement scheme 认可退休金计划
t'pY~a9F approved subordinated loan 核准附属贷款
]&mN~$+C arbitrage 套戥；套汇；套利
uO,9h0y0W arbitrageur 套戥者；套汇者
E,nxv+AQ arbitrary amount 临时款项
50l ! f7 arrangement 措施；安排；协定
,-GkP>8f( arrears 欠款
eAPNF?0y h arrears of pay 欠付薪酬
CCQ38P@rv arrears of revenue 逾期未收税款；逾期未收的帐项
a\BV%'Zqg articles of association 组织章程；组织细则；组织章程细则
fI ([vI Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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@UH ascertainment of profit 确定利润
i G%h- "Asia Clear" “亚洲结算系统”
Cj6+zJ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
8:)W!tr Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
, fa' Asian Development Fund [ADF] 亚洲发展基金
2[8C?7_K0? Asian dollar bond 亚洲美元债券
tin5.N)"z Asian dollar market 亚洲美元市场
,4&?`Q Asian dollar rate 亚洲美元利率
I}S~,4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
9AgTrP Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
X>W 2aDuEZ asked price 沽盘；喊价；索价；卖方报价
Z WH9E.uj assessable income 应评税入息
hhU:
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?mCino assessable profit 应评税利润
(-:lO{@FsC assessable value 应评税值
D ; bHX assessed profit 估定利润
(v'#~ )R_` assessed value 经评估价值
F^/ 1 u assessment 评税；评定；估价；评税单
25zmde~ w assessment number 评税编号；估价编号
e M$NVpS3 assessment of additional tax 补加税评税
#!i& assessment of performance 业绩评估；实绩评价
+nj
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3?+CP-T-j asset price bubbles 资产价格泡沫
(&) PlIi7 asset-backed securities 具资产保证的证券
8w Xnc% assets accretion 资产增值
WX9ABh& 5 assets and liabilities 资产与负债
-xXz}2S4 assets betterment statement 资产递增表；资产改进表
:47bf<w|Y assets lending 实物放款；有抵押贷款
&# ?2zbZ assets of the company passing on the death 死者去世时转移的公司资产
v , VCbmc assets pledged as security for liabilities 用作负债抵押的资产
$xK2M assets portfolio 资产投资组合
'fGB#uBt assets price 资产价格
$gv3Up"U assets quality 资产质素
jrl'?`O assets realization 资产变现
y| 7sh assets refinancing arrangement 资产再集资安排
~.*G%TW &V assets securitization 资产证券化
.a0]1IkatV assets situated outside Hong Kong 在香港以外地方的资产
$k,wA8OZ- assets stripping 削减资产；拆卖资产
A./ VO assets value 资产值
`v|w&ty* assignee 承让人
1ab_^P assignment 转让；转让书；转让契
,_N+t:*#0 assignment of interest 权益转让
l
7XeZ} S assignment of letters patent and trade mark 专利证书及商标转让
$ :i%\7 = assignment of property 物业转让；物业转让书
wIbxnn assignment right 转让权
\@} G'7{ assignor 转让人
fy6< KEea associate 有联系的人；有关连人士；相联者；合伙人；联系人
k"z ~> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
s)L\D$;+O associate member 附属会员
t{ R\\j associated body corporate 相联法人团体
nsM=n}$5x associated company 相联公司；联属公司
iiw\ associated corporation 相联法团
@5rl; C Association of Chartered Certified Accountants [ACCA] [United Kingdom]
X^td`}F/=V 公认会计师公会〔英国〕
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!NFO Association of Futures Exchange Brokers 香港期货经纪协会
Xj Rk1 ~ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Biva{'[m association of underwriters 承保人组织
RI[=N:C^ assumption of control 接管
#aeKK7[ assurance 担保；保险；转易；转易书
3!H&b OF assurance of interest 权益的转易
=1vl-*uYh at 19XX price 按一九ＸＸ年价格计算
WEnI[JGe at a discount 按赔价计算；按贴水价格计算；打折扣
`+\6; nM at a premium 按溢价计算；按升水价格计算
h n -!W;j at call 通知付款；按通知
>]!8 f?, at constant market price 按固定市价计算
cUH. ^_ a at constant price 按固定价格计算
,'nd~{pX"( at cost 按成本计算
3b d(.he2u at current market price 按当时市价计算；按现时市价计算
j GSY$nt9 at current price 按当时价格计算；按现时价格计算
i eL7jN,'m at factor cost 按要素成本计算；按生产要素成本计算
!<8-juY at money-of-the-day price 按付款当日价格计算
T@ 4R|P&{) at or better 按指定或较佳价位〔买卖指令〕
_&wrA3@ /L at par 按面值计算；平价
Z"pCDW) at sight 见票即付
[B,w\PLub at the close 按收市盘
l+vD`aJ 3 at the opening 按开市盘
wqn HaWd* attestation 见证；见证条款
6${=N}3Kw at-the-money option 平价期权
<l.l6okp attorney 受权人；受托代表人
I""zg^Rq attornment 新拥有人承认书
,l47;@kr attributable profit 可归属利润
Sf>#Zqj/ attributable share value 可归属股份价值
$0mR_pA\fW Auckland Stock Exchange 奥克兰证券交易所
.DX -bi X, auction 拍卖
x@)G@'vV| auctioneer 拍卖商
JH|]B|3 audit 审计；核数
@7? O#WmL Audit Commission 审计署
&}y?Lt Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_ g8CvH)?! 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
E-`3}"{ audit review 帐目审查
p=jpk@RX Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#lY_ XV. audited account 审计帐目；经审计的帐目
VRs|"; audited annual account 经审计的周年帐目
x<'<E@jpU; audited balance sheet 经审计的资产负债表
]J(BaX4 auditor 核数师；核数主任；审计师
@PZ {( auditor's certificate 核数师证明书；审计师证明书
3!u`PIQv auditor's report 核数师报告；审计师报告
wU5.t -|` Aussie bond 澳元债券
m4r<=o austerity budget 紧缩预算
\GD\N=?~ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
GyZpdp! Australia All Ordinaries Index 澳洲所有普通股票指数
`w_%HVw>" Australian Dollar [AUD] 澳元
A/c #2 Australian Options Market 澳大利亚期权市场
chE}TK Australian Securities Commission 澳洲证券事务监察委员会
VrIR!9%: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
r6Qsh CA" Australian Stock Exchange 澳大利亚证券交易所
Ht"?ajW{ Austrian Schilling [ATS] 奥地利先令
\:m1{+l authentication 认证；鉴证
KPrH1 [VU authority to purchase 委托购买证；委购书
_qO'(DKylC authorization 认可；核准；授权；授权书
PNs*+/-S authorization by direction 指示授权
Xmm) z authorization by instruction 指令授权
bk=ee7E7> authorization by warrant 令状授权
>\o._?xSA authorization of unit trust 单位信托的认可
Ab
In\,x authorized agent 指定代理人
sW,JnR authorized capital 法定资本
KjNA PfL authorized clerk 出市员
2j;9USZ
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$WT@e authorized financial institution 认可财务机构
n CS" l5 authorized fund 认可基金
h 5Ee*D e authorized fund house 获授权的基金公司；认可基金公司
{ldt/dl~ authorized institution 认可机构
%X BMi ~ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
bn%4s[CVb4 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
WS ^,@>A authorized insurer 获授权保险人；获认可承保人
]Zz.n5c authorized investment 特准投资项目
4D}hYk$eP0 authorized person 获授权人
jx{wOb~oO) authorized representative 获授权代表
U0;pl2 authorized share capital 法定股本
U3 8~m}c automated quotation system 自动报价系统
}a% 1$>sj Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w,az{\ 自动交易系统〔香港期货交易所有限公司〕
[jv+Of
IZ automatic adjustment mechanism 自动调整机制
I.[Lv7U- automatic adjustment system 自动调整系统
z d6F}2*6 Automatic Clearing House 自动票据交换所
FP'- =zgc automatic exchange rates accumulation system 自动化汇率累集系统
?C` r3 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
~1&WR `U automatic teller machine [ATM] 自动柜员机
V}Ee1C autopay 自动转帐
MD^,"!A available assets 可用资产
61w
({F available fiscal reserve 现存财政储备
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"iBcsLn available profit 可用利润
$^_6,uBM[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
e%lx RN"b average 平均；平均数；海损
/i ~x .i3 average basic salary 平均基本薪金
Z2t\4|wr: average consumer expenditure 平均消费开支；一般消费开支
? G`6}NP average cost 平均成本
gu G&3{&\s average cost of land production 增辟土地平均成本
{;N2 &S o average daily turnover 平均每日成交额
@,j,GE% average daily wage rate 平均每日工资率
Eq%f`Qg+1E average expenditure pattern 平均开支模式
UwxszEHC average growth rate 平均增长率
d_Jj&:"l average net fixed assets 固定资产平均净值
\Si p average of relatives 相对价格平均数
('{ aOiSH average price 平均价格
o*Xfgc average propensity to consume 平均消费倾向；一般消费倾向
_RIlGs\. average propensity to save 平均储蓄倾向；一般储蓄倾向
<D P8a<{{ average rate 平均率
' #XT[\ average revenue 平均收入；平均收益
e=n vm'[h average stock 平均库存；平均存货
y Vp,)T9 average yearly rent 平均年租
y M `u]p1 avoidance of double taxation 避免双重课税
rvlvk" avoidance of tax 避税
