A:
,/~[ S A share Ａ股；甲类股份
N1PECLS? abatement of tax 减税；减扣免税额
y&7YJx ABN AMRO Bank N.V. 荷兰银行
.j:i&j( above-the-line expenditure 线上项目支出；经常预算支出
joe9.{ above-the-line receipt 线上项目收入；经常预算收入
:FnOS<_B ABSA Asia Limited 南非联合亚洲有限公司
LFCTr/ , absolute change 绝对数值变更
2bWUa~%B absolute expenditure 实际开支
-r!42`S absolute guideline figure 绝对准则数字
+ Qt[1 Xq absolute interest 绝对权益
]x1p!TSU absolute order of discharge 绝对破产解除令
^rL ,&rk absolute profit margin 绝对利润幅度
K6E}";; absolute value 实值；绝对值
!]yQ1@)*' absolutely vested interest 绝对既得权益
rqF"QU= l absorbed cost 已吸收成本；已分摊成本
f:xUPH?+ absorption 吸收；分摊；合并
[ 1NaH absorption rate 吸收率；摊配率；分摊率
i#k-)N _$ ACB Finance Limited 亚洲商业财务有限公司
u0xQ;BQ acceptable form of reciprocity 合理的互惠条件
*]5z^>
q;7 acceptable rate 适当利率；适当汇率
]K7`-p ~T acceptance agreement 承兑协议
x7f:F. acceptance for honour 参加承兑
!;i*\
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USprsaj acceptor for honour 参加承兑人
FS8S68 accident insurance 意外保险
j5zFDh1( Accident Insurance Association of Hong Kong 香港意外保险公会
Z )NrhJC accident insurance scheme 意外保险计划
+i+tp8T+7 accident year basis 意外年度基准
7k `_# accommodation 通融；贷款
dPHw3^J0j accommodation bill 通融票据；空头票据
<_t5:3HL accommodation party 汇票代发人
U M@naU account balance 帐户余额；帐户结余
K${} r0 account book 帐簿
zyDZ$Dhka account collected in advance 预收款项
T: U4:"
account current book 往来帐簿
SWT:frki` account of after-acquired property 事后取得的财产报告
r ] 9 e^ account of defaulter 拖欠帐目
QeL{Wa-2F account payable 应付帐款
58J_ w X account payee only [A/C payee only] 只可转帐；存入收款人帐户
IK3qE!,&U account receivable 应收帐款
D%A@lMru account receivable report 应收帐款报表
90p3V\LO account statement 结单；帐单；会计财务报表
NS Np account title 帐户名称；会计科目
2\5cjdy accountant's report 会计师报告
n? ]f@O R Accountant's Report Rules 会计师报告规则
!Vb,zQ accounting and auditing procedure 会计与审计程序；会计与核数程序
C,.-Q"juH Accounting Arrangements 《会计安排》
HM) :" accounting basis 会计基础
y<| )'( accounting by Official Receiver 破产管理署署长呈交的帐目
h`lmC]X _ Accounting Circular 《会计通告》
lcCJ?!lsSW accounting class 会计类别
6%%PP8.F accounting date 记帐日期；会计结算日期
2 % %|fU9 accounting for money 款项核算
l]$40 j Accounting Officer 会计主任
} %+qP +O\ accounting period 会计报告期；会计期
Y[ ?`\c| accounting policy 会计政策；会计方针
LP ,9<&"< accounting practice 会计惯例
bK<}0Ja[ accounting principle 会计准则
v~}5u
5 $O accounting record 会计记录
YwXXXh accounting report 会计报告
N#UXP5C( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
b_vVB`> Accounting Society of China 中国会计学会
P% Q@9kO> accounting statement 会计报表
.liyC~YW accounting system 会计制度；会计系统
*="m3:c'J accounting transaction 会计事项；帐务交易
V}SyD(8~ accounting treatment 会计处理
iD<6t_8), accounting year 会计年度
\e|U9;Mf accretion 增值；添加
izf~w^/ accrual 应计项目；应累算数目
fe';b[q)# accrual basis 应计制；权责发生制
3%2jwR accrual basis accounting 应计制会计；权责发生制会计
PPj[;(A accrue 应累算；应计
xZyeX34{M; accrued benefit 应累算利益
/$Z
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\6:>{0\ accrued cumulative preference share dividend 应累算的累积优先股股息
6b<+8w accrued expenses 应累算费用
y@`~ 9$ accrued interest payable 应付利息；应计未付利息
b_l3+'#ofM accrued interest receivable 应收利息；应计未收利息
ESIzGaM accrued right 累算权益
U{}!y3[wK accruing profit 应累算的利润
Af9+HI
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" J !}3)n accumulated profit 累积利润；滚存溢利
yb?{LL-uy accumulated reserve 累积储备
]\BUoQ7I/ accumulation of surplus income 累积收益盈余
a.DX%C /5 acquired assets 既得资产
[sj VRW- acquisition 收购；购置；取得
G'9{a' acquisition cost 购置成本
JOHR mfqR acquisition expenses 购置费用
(]XbPW acquisition of 100% interest 收购全部股权
&bLC(e ] acquisition of control 取得控制权
74_xR acquisition of fixed assets 购置固定资产
GRIa 8> acquisition of shell “买壳”
uY;R8CiD acquisition price 收购价
Fu% X act of God 天灾
:+:6_x acting partner 执事合伙人
On&L#pf active market 买卖活跃的市场；交投畅旺的市场；旺市
-\Z `z}D active partner 积极参与的合伙人
Y208b?=9w active trading 交投活跃
.=XD)>$ actual circulation 实际流通
l{5O5%\, actual cost 实际成本
4\6: \ actual expenditure 实际开支；实际支出
q^*6C[G B actual income 实际入息；实际收入；实际收益
E/mw* c^ actual market 现货市场
`hzrfum4 actual price 现货价；实际价格
?PH/?QP actual profit 实际利润
VFSz-<L actual quotation 实盘；实际价位；实际报价
5 m7b\Mak actual year basis 按实际年度计算
QrC/ssf} actuals 实货
k_?~<vTM actuarial investigation 精算调查
Hbk&6kS actuarial principle 精算原则
FJT1i@N actuarial report 精算师报告
_]=9#Fg7{ Actuarial Society of Hong Kong 香港精算学会
b+@D_E-RJ actuarial valuation 精算师估值
IqUp4} actuary 精算师
Z>2]Xx%
\ ad referendum agreement 暂定协议；有待覆核的协定
HabzCH ad valorem duty 从价税；按值征税
=VSkl;(O ad valorem duty system 从价税制
O R
#7" ad valorem fee 从价费
V7C1FV2 ad valorem tariff 从价关税
:6lwO%=F additional allowance 额外免税额
v"RiPHLT additional amount for unexpired risk 未过期风险的额外款额
k|FSz#Y additional assessable profit 补加应评税利润
Jq
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additional assessment 补加评税
5+K;_) additional commitment 额外承担
:<GfET Is additional commitment vote 额外承担拨款
>vujZw_0> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
jK3\K/ob( additional dependent parent allowance 供养父母额外免税额
/\J|Uj additional provision 额外拨款
I60DUuF additional stamp duty 附加印花税
Z^# ]# f additional tax 补加税罚款；补加税款
^VI,C | Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
XlkGjjW#/J adjudged bankrupt 被裁定破产
}+0z,s~0. adjudicated bankrupt 裁定破产人
!;dSC< adjudication fee 裁定费；评定印花税额手续费；评估契据费
R#qI( V adjudication of bankruptcy 裁定破产；宣告破产
eOnT W4 adjudication of insolvency 裁定无力偿还债务
.X
`C^z]+ adjusted actual 经调整的实数；调整后的实数
|s=`w8p adjusted current assets 经调整的流动资产；调整后的流动资产
8Kk\*8 < adjusted figure 经调整的数字；调整后的数额
-@M3Dwsi3 adjusted liabilities 经调整的负债；调整后的负债
3.vgukkk5 adjusted loss 经调整的亏损；调整后的亏损
GaBTj_3 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
VT =K"`EpQ adjusted profit 经调整的利润；调整后的利润
JE!("]& adjusted surplus 经调整的盈余额；调整后的盈余额
=_PvrB 2' adjusted value 经调整的价值；调整后的价值
qC@Ar)T adjustment 调整；修订；理算〔保险〕
-$YJfQE6G adjustment centre 调剂中心
XmWlv{T+ adjustment lag 调整过程的时间差距；调整时差
S|K}k:v8 adjustment mechanism 调整机制
l6 7KJ adjustment of loss 亏损调整
i- lKdpv adjustment process 调整过程；调整程序
KDey(DN: adjustment range 调整幅度
/IR #A%U administered exchange rate 受管制汇率
+\`rmI Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6GINmkA administration expenses 行政费用
V1utUGJV administration fee 手续费；行政费
2dbRE:v5 administration in bankruptcy 破产管理
6 I |A- h administration order 遗产管理令
{/}^D- administrator 管理人；遗产管理人
B~TN/sd administrator of the estate 遗产管理人
@6&JR<g*t admission of debt 债项承认书
{TAw)!R~ admission of proof 接纳债权证明
\%5MAQS advance 放贷款项；垫付款项；预支款项；预付款项
H}nJbnU advance account 暂支帐目；预付款帐户
AhxGj+ advance compensation 预付补偿金
nl
n OwyMJ advance from shareholder 股东垫款
#w> ~u2W advance pending reimbursement 预支以待日后付还
9.&m z}q advanced economy 先进经济体系
"!L kp2\ advancement 预付；预付财产
> I<PO.c! advances warrant 垫款令
[B9 ;?G advancing 贷出
- k`.j adverse balance 逆差
"C74 adverse exchange 逆汇
=|SdVv advertisement addressed to shareholders 在报章刊登的致股东通告
4# )6 .f~ advice for collection 托收通知书
&ao(!/im advice of drawing 提款通知书；汇票通知书
&[j]Bp? advice of payment 付款通知
}9&9G% Advisory Committee [Securities and Futures Commission]
[e e30ELn 谘询委员会〔证券及期货事务监察委员会〕
#I% s 3 Advisory Committee on Diversification 经济多元化谘询委员会
K+),?Q
?.p affidavit 誓章；遗产申报誓章
w> 979g affidavit of no receipt 述明无收款的誓章
2]ti !< affiliate 联号；联营公司；附属公司
YBjdp=als affiliated company 附属公司；联号；联营公司
? +`x e{k affirmation [estate duty] 非宗教式宣誓〔遗产税〕
&mkpJF/ affordability 负担能力
(E!!pz African Development Bank [AfDB] 非洲开发银行
h-mTj3p-K after-acquired property 事后取得的财产
{ p/YCch, after-hours dealing 市后交易
>Ko[Xb-8^_ after-tax profit 税后盈利；税后利润；税后溢利
ngUHkpYS5 agency agreement 代理协议
*%A}x agency expenses 代理机构的开支
: F9|&q-W, agency fee 代理费
m ,tXE%l Agency Law 《代理法》
{-WTV"L5*2 agent 代理人；承销人
urZ8j?}c agent of company 公司代理人
edpW8eND agent's fee 代理人费；经纪费
Kf.T\V4% aggregate 总计；总数；总体数字
'3;v] L?G aggregate amount 总款额；总额
n?QZFeI` aggregate assets and liabilities 总体资产与负债
&u8z5pls8 aggregate at constant price 按固定价格计算的总体数字
M{KW@7j aggregate demand 总需求
y0IK,W'&? aggregate gross position 总持仓量
5w< A;f aggregate limit 总限额
QK <\kVZ8 aggregate of salaries tax 合计薪俸税
pP.'wSj aggregate performance 总体表现；总体业绩
hh"-w3+ aggregate supply 总体供应
4#BRx#\ O aggregate surplus 总盈余
}ug xN0 aggregate total 整体总额
m5-9yQ=. aggregate value 总值；合计价值
@ 4UxRp6+ aggregated basis 合计基准
srmKaa| aggregated net chargeable income 合计应课税入息实额
{fz$Z!8- aggregation 合并计算；合计；总和
^v :Z o aggregation of incomes of husband and wife 夫妇入息合并计算
|g_g8[@`} aggregation of property 财产的总和
Eipp ~ GD agio 差价；贴水
g22gIj] 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》
^T079=$5 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+ ^ yq;z 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
qL
5>o>J Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
`;%Z N 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
.-]R9KjR1J Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
HEY4$Lf(I 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;YH[G;aJ agreement for a settlement 授产协议
-9+ se agreement for assignment 转让协议
O)#U ^ agreement for sale 售卖协议；买卖协议
k`VM2+9h'^ agreement for sale and purchase 买卖协议
mTf< agreement for the payment of interest 支付利息协议
9M-K]0S( agreement for the repayment of money 还款协议
%oof}=MxCL agreement of reinsurance 再保险协议
\N6\v5vh Agricultural Bank of China 中国农业银行
5Ec/(- F air passenger departure tax 飞机乘客离境税
0 (\+-< Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}[!92WS/ee airport tax 机场税
T|) { < alcohol duty 酒精税
6X_\Ve alienation 让与；让渡；转让
rAukHeH alimony 生活费；赡养费
j]5WK_~M All Ordinaries Index [AOI] 所有普通股指数
ZFxLBb: all risks 全险；综合险
zx%X~U All Sales Record for Stock Market 《股票市场成交报告》
Vfs $ VY2. Allied Capital Resources Limited 新联财务有限公司
P kUd~c all-items index [Consumer Price Index] 总指数〔消费物价指数〕
I VjU`ij allocation letter 拨款信件
7@;">`zvm allocation of fund 分配款项；预留款项
^mPPyT ,( allocation of profit 利润分配；溢利分配
NiSO'=y$n allocation warrant 拨款令
Xe1P- 6 0 allotment 分配；配股
Z i
ESlf$ allotment notice 股份配售通知；配股通知
|a(fejO3 allotment of shares 股份分配
?IhB-fd>@ allowable 可获宽免；免税的
Sc$UZ/qPT allowable business loss 可扣除的营业亏损
" ;NRzY allowable expenses 可扣税的支出
]z = = allowance 免税额；津贴；备抵；准备金
1wn&js C allowance for debts 债项的免税额
WeJ@x L allowance for depreciation by wear and tear 耗损折旧免税额
Xu} U{x> allowance for funeral expenses 殡殓费的免税额
\caH pof allowance for inflation 为通货膨胀而预留的款项；通胀准备金
FN87^.^2S allowance for repairs and outgoings 修葺及支出方面的免税额
MDO$m g allowance to debtor 给债务人的津贴
PuCc2'# alteration of capital 资本更改
wEEn? alternate trustee 候补受托人
WFv!Pbq, amalgamation 合并
L^0v\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
+t!S'|C ambit of charges 征税范围；收费范围
0kDBE3i # amended valuation 经修订的估值
QU5Sy oL[ American Commodities Exchange 美国商品交易所
>fs 2kha American Express Bank Limited 美国运通银行
iEHh{ H( American Stock Exchange 美国证券交易所
ERz;H!pU8 amortization 摊销
(-^ bj amount due from banks 存放银行同业的款项
gS9>N/b| amount due from banks abroad 存放海外银行同业的款项
gK1g]Tc @G amount due from holding companies 控股公司欠款
!iu5OX7K| amount due from local banks 存放本港银行同业的款项
|+f-h , amount due to banks 银行同业的存款
4 < S' amount due to banks abroad 海外银行同业的存款
_elX<o4 amount due to holding companies 控股公司存款
x\\7G^$<h amount due to local banks 本港银行同业的存款
>lzA]aM$c amount due to outport banks 外埠银行同业的存款
Akk
3 Qx amount for note issue 发行纸币的款额
`DW2spd amount of bond 担保契据的款额
3YL
l;TP_ amount of consideration 代价款额
\vbk#G
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,T5u'"; amount of indebtedness 负债款额
c:4P%({ amount of principal of the loan 贷款本金额
_eQ- `? amount of rates chargeable 应征差饷数额
E`;;&V q- amount of share capital 股本额
5J .0&Dda amount of sums assured 承保款额
)e%}b -I'r amount of variation 变动幅度
|D#2GeBw1h amount of vote 拨款数额
MQTd k*L_] amount payable 应付款额
{7"0,2 Hb? amount receivable 应收款额
cDkV;$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
N$I03m analysis 分析
6d|q+]x_n ancillary risk 附属风险
5LW}h^N annual account 周年帐目；周年帐目报表；年度决算；年结
LBlN2)\@ annual accounting date 年结日期
6(V
/yn ~ annual allowance 每年免税额；年积金；年度津贴；年津
IApT'QNM annual balance 年度余额
L36Yx7gT< annual disposable income 每年可动用收入
[
!%R#+o=F annual estimates 周年预算
u'5`[U
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/DFV$+ 9 annual general meeting 周年大会
}VCI=?- annual growth rate 年增率；每年增长率
?UZ?NY annual long-term supplement 长期个案每年补助金
Ao .\ annual pensionable emolument 可供计算退休金的年薪
963aW*r annual report 年报
}SfbCa)UO Annual Report on the Consumer Price Index 《消费物价指数年报》
7[#xOZT annual return 周年报表；周年申报表；每年报税表格
(/ {aJV Annual Return Rules 《周年报表规则》
pbk$o{$`W annual review of consumer prices 每年消费物价回顾
l]Lx L annual roll-forward basis 逐年延展方式
xTV{^=\rS annual salary 年薪
onei4c>@ annual statement 年度报表；年度决算表
- * ELLY[ 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
JMa3btLy( annuitant 年金受益人
V%ii3 annuity 年金
"M
H6fF annuity contract 年金合约
Zj9c9 annuity on human life 人寿年金
C*kK)6v ` antecedent debt 先前的债项
Kuw^qX" ante-dated cheque 倒填日期支票
o cR dbmS anticipated expenditure 预期开支
[3>GGX[Ic anticipated net profit 预期纯利
[0;buVU. anticipated revenue 预期收入
/R8p] anti-inflation measure 反通货膨胀措施
yt0,^ *t_ anti-inflationary stance 反通货膨胀立场
S;\R!%t_ apparent deficit 表面赤字
m@G i6 apparent financial solvency 表面偿债能力
<^R{U&Z@ apparent partner 表面合伙人
J ++v@4Z application for personal assessment 个人入息课税申请书
)0 Z! n application of fund 资金应用
I*|P@ 0 application to release as liquidator and to destruct the books of accounts and documents
X ]j)+DX> 申请免除清盘人职务及毁灭帐簿与文件
A#@_V'a8 appointed actuary 委任精算师
U b$n |xn appointed auditor 委任核数师；委任审计师
,J =P,]( appointed trustee 委任的受托人
hwnJE958L appointer 委任人
YlK7;yrq( apportioned pro rata 按比例分摊
]7 GlO9 apportionment 分配；分摊
#@.-B,] Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!X^Ce)1K apportionment formula 分摊方程式
qa' gM@] apportionment of estate duty 遗产税的分摊
PR7f(NC appraisal 估价；评估
9.OA, 6 appreciable growth 可观增长
]/2T\w.< appreciable impact 显着影响
@r7:NU} appreciable increase 可观增长
l&(l$@t appreciation 增值；升值
3c'#6virz appreciation against other currencies 相对其他货币升值
8 ;g Xg appreciation of the exchange value of Hong Kong dollar 港元汇值上升
8F5|EpB9M appreciation tax 增值税
'xK.U I appropriation 拨款；拨用；拨付
UmU:j@ xvg appropriation account 拨款帐目
S]/b\ B.h+ Appropriation Bill 拨款法案
n%%7 KTqu appropriation-in-aid system 补助拨款办法
?;ukvD approved assets 核准资产
-.I4-6 ~ approved basket stock 认可一篮子证券
h) (* q+a approved budget 核准预算
I zLF'F approved charitable donation 认可慈善捐款
-6~' cm approved charitable institution 认可慈善机构
(nSml,gU approved currency 核准货币；认可货币
$9!D\N,}]C approved estimates 核准预算
XVVD 0^ Q approved estimates of expenditure 核准开支预算
"E*e2W approved overseas insurer 核准海外保险人
"9y(
} approved overseas trust company 核准海外信托公司
</zXA$m approved pooled investment fund 核准汇集投资基金
Y g|lq9gD approved provident fund scheme 认可公积金计划
-#:zsu approved provision 核准拨款
vRQ Os0F; approved redeemable share 核准可赎回股份
K|S:{9Q approved regional stock 认可地区性证券
TV59(bG.2 approved retirement scheme 认可退休金计划
y*b3&%.ml approved subordinated loan 核准附属贷款
Vzlh+R>c arbitrage 套戥；套汇；套利
/#LW"4;* arbitrageur 套戥者；套汇者
#E7AmmqD% arbitrary amount 临时款项
%8.J =B arrangement 措施；安排；协定
pV[ '' arrears 欠款
f{#j6wZM arrears of pay 欠付薪酬
P A;6$vqX arrears of revenue 逾期未收税款；逾期未收的帐项
{d 3<W N articles of association 组织章程；组织细则；组织章程细则
vXj < Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
;\;M =&{} ascertainment of profit 确定利润
-1| iz2^N "Asia Clear" “亚洲结算系统”
dE`-\ J Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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nLFw~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
/1w2ehE< Asian Development Fund [ADF] 亚洲发展基金
:\
QUs} Asian dollar bond 亚洲美元债券
?*"srE,#JX Asian dollar market 亚洲美元市场
4$6T+i2E
Asian dollar rate 亚洲美元利率
Z=S>0|`R Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
/s:fW+C Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
bJ /5|E? asked price 沽盘；喊价；索价；卖方报价
_D7 ]-3uC! assessable income 应评税入息
JC?N_kP%W assessable loss 应评税亏损
^]C&tG0 ! assessable profit 应评税利润
RD,5AShP assessable value 应评税值
|`d0^(X assessed profit 估定利润
A
Io|TD5{~ assessed value 经评估价值
'_P\#7$!MV assessment 评税；评定；估价；评税单
,zTb<g assessment number 评税编号；估价编号
XL}"1lE assessment of additional tax 补加税评税
?`_jFj+<\S assessment of performance 业绩评估；实绩评价
yCz|{=7"j Assessor 评税主任
d 4?d4;{ asset price bubbles 资产价格泡沫
Mz]: }qmFA asset-backed securities 具资产保证的证券
5sO@OV\
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`YBkF assets and liabilities 资产与负债
Y4.Eq+$gh assets betterment statement 资产递增表；资产改进表
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qE> assets lending 实物放款；有抵押贷款
M\<w#wZ assets of the company passing on the death 死者去世时转移的公司资产
H].y w9 assets pledged as security for liabilities 用作负债抵押的资产
Lv[OUW#S assets portfolio 资产投资组合
266oTER]v: assets price 资产价格
'T=~jA7SkT assets quality 资产质素
./6<r OW assets realization 资产变现
0C%W&;r0 assets refinancing arrangement 资产再集资安排
eJ CjJ) assets securitization 资产证券化
6vKS".4C assets situated outside Hong Kong 在香港以外地方的资产
una%[jTc assets stripping 削减资产；拆卖资产
nKr9#JebRC assets value 资产值
K4Dp:2/K% assignee 承让人
|]=2 }%1w assignment 转让；转让书；转让契
Y/ ot3[ assignment of interest 权益转让
WG71k8af assignment of letters patent and trade mark 专利证书及商标转让
SO\/-]9# assignment of property 物业转让；物业转让书
7 %?jL9Vw assignment right 转让权
_,74)l1 assignor 转让人
yF._*9Q3hK associate 有联系的人；有关连人士；相联者；合伙人；联系人
FyoEQ%.bI Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
B$Z3+$hfF associate member 附属会员
P,DC 7\ associated body corporate 相联法人团体
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!pP] associated company 相联公司；联属公司
oB1> x^
associated corporation 相联法团
gR^>3n' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$!@\ 公认会计师公会〔英国〕
-N g'<7 Association of Futures Exchange Brokers 香港期货经纪协会
Flxvhl)L Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Z#l%r0(o association of underwriters 承保人组织
T\s)le assumption of control 接管
[P4$Khu$ assurance 担保；保险；转易；转易书
BI?@1 q}: assurance of interest 权益的转易
L)QE`24 at 19XX price 按一九ＸＸ年价格计算
S8Fmy1# at a discount 按赔价计算；按贴水价格计算；打折扣
{Rq1 HH at a premium 按溢价计算；按升水价格计算
~ I}9;XT at call 通知付款；按通知
smY$-v) @ at constant market price 按固定市价计算
C Wo1.pV w at constant price 按固定价格计算
1k%k`[VC at cost 按成本计算
0yM[Z':i'{ at current market price 按当时市价计算；按现时市价计算
7Il O G~DC at current price 按当时价格计算；按现时价格计算
T^<>Xiam at factor cost 按要素成本计算；按生产要素成本计算
%?C8mA'w at money-of-the-day price 按付款当日价格计算
3Ug at or better 按指定或较佳价位〔买卖指令〕
h&3YGCl at par 按面值计算；平价
ZSy?T at sight 见票即付
X .F^$ at the close 按收市盘
%#L]]-% at the opening 按开市盘
lS^(&<{ attestation 见证；见证条款
=,!\~`^ at-the-money option 平价期权
6(|d|Si *c attorney 受权人；受托代表人
f;SC{2 f attornment 新拥有人承认书
IxR?' attributable profit 可归属利润
5qUTMT['T attributable share value 可归属股份价值
^vs=f 95 Auckland Stock Exchange 奥克兰证券交易所
|H}m 4-+* auction 拍卖
ixm&aW6< auctioneer 拍卖商
YT/kC'A audit 审计；核数
PYRd] %X Audit Commission 审计署
^>y@4q B Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2 !"
XzdD 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〕
c)md audit review 帐目审查
$/1c= Y@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
RE$`YCs5 audited account 审计帐目；经审计的帐目
. v@>JZC audited annual account 经审计的周年帐目
8x{B~_~ audited balance sheet 经审计的资产负债表
D<i[LZd auditor 核数师；核数主任；审计师
q*![ AzF h auditor's certificate 核数师证明书；审计师证明书
)QagS.L{z auditor's report 核数师报告；审计师报告
6 &Juv Aussie bond 澳元债券
5m:i6,4 austerity budget 紧缩预算
L(>=BK* Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
g @I6$Z Australia All Ordinaries Index 澳洲所有普通股票指数
1=7jz ] t Australian Dollar [AUD] 澳元
H y "x Australian Options Market 澳大利亚期权市场
,fIe&zq Australian Securities Commission 澳洲证券事务监察委员会
oY~ D g Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~n')&u{ Australian Stock Exchange 澳大利亚证券交易所
Z4$cyL'$P Austrian Schilling [ATS] 奥地利先令
[
=x s4= authentication 认证；鉴证
4F >Urh+ authority to purchase 委托购买证；委购书
t&Os;x?To? authorization 认可；核准；授权；授权书
Wjh/M&, authorization by direction 指示授权
E@ 05e authorization by instruction 指令授权
Xb
!MaNm) authorization by warrant 令状授权
P #F=c34u authorization of unit trust 单位信托的认可
{K{EOB_ u authorized agent 指定代理人
Xd E`d. authorized capital 法定资本
Rd7_~.Bo authorized clerk 出市员
7+ TiyY]K authorized dealer 认可交易商
S_T^G` [ authorized financial institution 认可财务机构
Sw`RBN[ yo authorized fund 认可基金
$uui:wU%Q authorized fund house 获授权的基金公司；认可基金公司
WnwhSr 2 authorized institution 认可机构
\k `n[{ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
(C]
SH\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
LW sP ya authorized insurer 获授权保险人；获认可承保人
f=!PllxL: authorized investment 特准投资项目
CxhY$%C (L authorized person 获授权人
'$As<LOEd/ authorized representative 获授权代表
Q(d9n 8 authorized share capital 法定股本
rKHY? {! automated quotation system 自动报价系统
q {2I_[p Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
}ZSQ>8a 自动交易系统〔香港期货交易所有限公司〕
49Df?sx automatic adjustment mechanism 自动调整机制
M aBYk?TR~ automatic adjustment system 自动调整系统
GT hL/M
Automatic Clearing House 自动票据交换所
/ : 6Wzj automatic exchange rates accumulation system 自动化汇率累集系统
C.^Ven Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-"Y{$/B automatic teller machine [ATM] 自动柜员机
D9mz9
autopay 自动转帐
j#~Jxv%n available assets 可用资产
gw`B "c| available fiscal reserve 现存财政储备
?.c ;oS| available profit 可用利润
+#b:d=v! Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
0c.s
- average 平均；平均数；海损
`s '# average basic salary 平均基本薪金
t&5%?QyM average consumer expenditure 平均消费开支；一般消费开支
5F t5@UF~ average cost 平均成本
VN0mDh?E average cost of land production 增辟土地平均成本
+(O~]Q-Ez average daily turnover 平均每日成交额
SYeadsvF average daily wage rate 平均每日工资率
04%S+y.6&Y average expenditure pattern 平均开支模式
>3:?) average growth rate 平均增长率
kpbm4t average net fixed assets 固定资产平均净值
"x941 } average of relatives 相对价格平均数
L{l6Dd43q average price 平均价格
KV|}# <dD average propensity to consume 平均消费倾向；一般消费倾向
)2UZ% ?V# average propensity to save 平均储蓄倾向；一般储蓄倾向
jEc|]E average rate 平均率
IvpcSam' average revenue 平均收入；平均收益
;Z j]~| average stock 平均库存；平均存货
; U:
{/ average yearly rent 平均年租
2,vB'C AI avoidance of double taxation 避免双重课税
M@P 1, Y avoidance of tax 避税
