A:
Tj=g[)+K A share Ａ股；甲类股份
p M@0>DVi abatement of tax 减税；减扣免税额
S#7.y~e\ ABN AMRO Bank N.V. 荷兰银行
aw0xi,Jz above-the-line expenditure 线上项目支出；经常预算支出
HmEU;UbO- above-the-line receipt 线上项目收入；经常预算收入
|<7nf7 5c} ABSA Asia Limited 南非联合亚洲有限公司
zhde1JE absolute change 绝对数值变更
r \{; ~V absolute expenditure 实际开支
-Ar 3>d absolute guideline figure 绝对准则数字
K <Y-/t absolute interest 绝对权益
7R om#Kl: absolute order of discharge 绝对破产解除令
_$4vk absolute profit margin 绝对利润幅度
}EHmVPe absolute value 实值；绝对值
DfP
vi1 absolutely vested interest 绝对既得权益
F (:] lM| absorbed cost 已吸收成本；已分摊成本
3gmu- t v absorption 吸收；分摊；合并
p s?B;P absorption rate 吸收率；摊配率；分摊率
.gHL(*1P ACB Finance Limited 亚洲商业财务有限公司
,b8B)VZ? acceptable form of reciprocity 合理的互惠条件
b;sjw5 cm_ acceptable rate 适当利率；适当汇率
v~HfA)#JK acceptance agreement 承兑协议
UbV} ! acceptance for honour 参加承兑
B bx.RL.V acceptor 承兑人；接受人；受票人
t) ~v5vr acceptor for honour 参加承兑人
#bLeK$ accident insurance 意外保险
)kNyl @m Accident Insurance Association of Hong Kong 香港意外保险公会
+xtR`Y" accident insurance scheme 意外保险计划
"7a;Ap q* accident year basis 意外年度基准
rB%acTCz=[ accommodation 通融；贷款
Q1@V?`rkS{ accommodation bill 通融票据；空头票据
LaiUf_W #X accommodation party 汇票代发人
} vdh k0 account balance 帐户余额；帐户结余
=u`^QE account book 帐簿
uU00ZPS*G[ account collected in advance 预收款项
Nb;Yti@Y. account current book 往来帐簿
1Q$Z'E}SK@ account of after-acquired property 事后取得的财产报告
o%A@
OY account of defaulter 拖欠帐目
;H8A"$%n~ account payable 应付帐款
Ow]c,F}^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
e c`3Qw account receivable 应收帐款
G@QZmuj&KH account receivable report 应收帐款报表
|+i?FY A\ account statement 结单；帐单；会计财务报表
xlaBOK a% account title 帐户名称；会计科目
wXsA-H/` accountant's report 会计师报告
QFf lx Accountant's Report Rules 会计师报告规则
dPRG L
hWF accounting and auditing procedure 会计与审计程序；会计与核数程序
2 1U,! Accounting Arrangements 《会计安排》
7uRXu>h accounting basis 会计基础
cB7=4:U accounting by Official Receiver 破产管理署署长呈交的帐目
'rdg Accounting Circular 《会计通告》
Nl1v *9_x accounting class 会计类别
"V c G3. accounting date 记帐日期；会计结算日期
t1
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wBXgzd%L Accounting Officer 会计主任
KArnNmJ9 accounting period 会计报告期；会计期
eESJk 14 accounting policy 会计政策；会计方针
-3c?Yaf" accounting practice 会计惯例
p68)
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Em R#)c~(W accounting record 会计记录
? <slB>8 accounting report 会计报告
e&u HU8k* Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%+9Mr ami Accounting Society of China 中国会计学会
PF-
sb&q accounting statement 会计报表
G}\ E{VvWh accounting system 会计制度；会计系统
!g~x n2m$R accounting transaction 会计事项；帐务交易
|&TRN1 accounting treatment 会计处理
l>M&S^/s j accounting year 会计年度
@T r8.4 accretion 增值；添加
vf (\?Js , accrual 应计项目；应累算数目
T{j&w% (z accrual basis 应计制；权责发生制
_>* $%R accrual basis accounting 应计制会计；权责发生制会计
A_@#V)D2 accrue 应累算；应计
.
\fzK accrued benefit 应累算利益
E -i rB/0 accrued charges 应计费用
I=pT fkTT accrued cumulative preference share dividend 应累算的累积优先股股息
fF8g3|p: accrued expenses 应累算费用
B;':Eaa@ accrued interest payable 应付利息；应计未付利息
R
'/Ilz` accrued interest receivable 应收利息；应计未收利息
E 7axINca accrued right 累算权益
([ xYOxcp5 accruing profit 应累算的利润
W%.Kr-[?`o accumulated fiscal reserve 累积财政储备
^r$P&}Z\b accumulated profit 累积利润；滚存溢利
W$P)fPU' accumulated reserve 累积储备
e p;_' accumulation of surplus income 累积收益盈余
Jh[fFg] acquired assets 既得资产
yHhBUp Io acquisition 收购；购置；取得
|k+Y >I & acquisition cost 购置成本
y4Plm. acquisition expenses 购置费用
6kKIDE X acquisition of 100% interest 收购全部股权
X4Eq/q" acquisition of control 取得控制权
O&irgc! acquisition of fixed assets 购置固定资产
1NT@}j~/ acquisition of shell “买壳”
,?7U Rx* acquisition price 收购价
( _E<? act of God 天灾
# f~#38_ acting partner 执事合伙人
U w][ U active market 买卖活跃的市场；交投畅旺的市场；旺市
vh+Ih Gi active partner 积极参与的合伙人
T.aY {Y active trading 交投活跃
5>JrTO 5 actual circulation 实际流通
dH zo_VV actual cost 实际成本
>t
O(S actual expenditure 实际开支；实际支出
X'WbS actual income 实际入息；实际收入；实际收益
'z ZN]P actual market 现货市场
q!9SANTx actual price 现货价；实际价格
A3 bE3Fk$ actual profit 实际利润
!["WnF{5eC actual quotation 实盘；实际价位；实际报价
H{`S/>)[ actual year basis 按实际年度计算
D'#Wc#b actuals 实货
5+'1 :Sa(i actuarial investigation 精算调查
R g,pC.7; actuarial principle 精算原则
qv=i eU actuarial report 精算师报告
"wT[LA9\ Actuarial Society of Hong Kong 香港精算学会
]Z@- r actuarial valuation 精算师估值
ep Eg 6
actuary 精算师
W)?B{\ ad referendum agreement 暂定协议；有待覆核的协定
h O@'WoniW ad valorem duty 从价税；按值征税
_bn*B $ ad valorem duty system 从价税制
p^A9iieHp= ad valorem fee 从价费
4r5?C;g ad valorem tariff 从价关税
BYrj#n5 additional allowance 额外免税额
y}5H<ZcXA additional amount for unexpired risk 未过期风险的额外款额
< ppg$; additional assessable profit 补加应评税利润
> c?Z. of additional assessment 补加评税
Y|g8xkI}XB additional commitment 额外承担
'$PiyM|V additional commitment vote 额外承担拨款
Qhsh{muw( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
/A4zR additional dependent parent allowance 供养父母额外免税额
4E}/{1 additional provision 额外拨款
9#iu#?*B additional stamp duty 附加印花税
diGPTV-?$ additional tax 补加税罚款；补加税款
=h\,-8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
;dNKe.`Dg adjudged bankrupt 被裁定破产
cR K1JxU adjudicated bankrupt 裁定破产人
7g cr$&+e adjudication fee 裁定费；评定印花税额手续费；评估契据费
JV Fn=Mw adjudication of bankruptcy 裁定破产；宣告破产
_1 f!9ghT\ adjudication of insolvency 裁定无力偿还债务
V,fSn:8%M adjusted actual 经调整的实数；调整后的实数
egxh adjusted current assets 经调整的流动资产；调整后的流动资产
$3|++? adjusted figure 经调整的数字；调整后的数额
:a R&t#<"E adjusted liabilities 经调整的负债；调整后的负债
N)03{$WM adjusted loss 经调整的亏损；调整后的亏损
$uF} GP_) adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
(qnzz!s adjusted profit 经调整的利润；调整后的利润
t0d1? ?G adjusted surplus 经调整的盈余额；调整后的盈余额
AF>J8 V adjusted value 经调整的价值；调整后的价值
fn(KmuNA adjustment 调整；修订；理算〔保险〕
|[;9$Vn adjustment centre 调剂中心
0p :FAvvNI adjustment lag 调整过程的时间差距；调整时差
Ua)ARi % adjustment mechanism 调整机制
B)O{+avu adjustment of loss 亏损调整
<V#9a83JP adjustment process 调整过程；调整程序
ds,NNN<HW adjustment range 调整幅度
9sifc<z a administered exchange rate 受管制汇率
"m.j cKt Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
iVLfAN @ administration expenses 行政费用
0~Z >}( administration fee 手续费；行政费
&p%0cjg"Q administration in bankruptcy 破产管理
yf*^Y74 administration order 遗产管理令
h W6og)x administrator 管理人；遗产管理人
& xo,49`! administrator of the estate 遗产管理人
#HpF\{{v admission of debt 债项承认书
F$7>q'# admission of proof 接纳债权证明
a_P8!pk+5 advance 放贷款项；垫付款项；预支款项；预付款项
[O>}% advance account 暂支帐目；预付款帐户
7,y sixY advance compensation 预付补偿金
9^,MC&eb advance from shareholder 股东垫款
V)72]p advance pending reimbursement 预支以待日后付还
'z8?_{$ advanced economy 先进经济体系
w
xKlBx7 advancement 预付；预付财产
Jw)Uk< \ advances warrant 垫款令
qR /~a advancing 贷出
DpH+lpC adverse balance 逆差
\3LP@;Phn adverse exchange 逆汇
`+[Ct08 advertisement addressed to shareholders 在报章刊登的致股东通告
I{U7BZy advice for collection 托收通知书
gE]6]L advice of drawing 提款通知书；汇票通知书
D]\of#%T advice of payment 付款通知
FCnO vF65 Advisory Committee [Securities and Futures Commission]
$8vZiB!" 谘询委员会〔证券及期货事务监察委员会〕
Kur3Gf X Advisory Committee on Diversification 经济多元化谘询委员会
dE~]%fUFy- affidavit 誓章；遗产申报誓章
w{l}(:xPp affidavit of no receipt 述明无收款的誓章
N"1o>
! affiliate 联号；联营公司；附属公司
Zvz Zs affiliated company 附属公司；联号；联营公司
Jw3VWc
]] affirmation [estate duty] 非宗教式宣誓〔遗产税〕
AI0YK" c? affordability 负担能力
m r"b/oM{ African Development Bank [AfDB] 非洲开发银行
Z:9xf:g * after-acquired property 事后取得的财产
$5N % ! after-hours dealing 市后交易
],#Xa.r after-tax profit 税后盈利；税后利润；税后溢利
Y S/x; agency agreement 代理协议
jD1/`g% agency expenses 代理机构的开支
.\XFhOs a agency fee 代理费
^3"~
T Agency Law 《代理法》
/k8Lu+OJ agent 代理人；承销人
Wu3or"lcw* agent of company 公司代理人
g<pr(7jO agent's fee 代理人费；经纪费
yNCd}
4Ym5 aggregate 总计；总数；总体数字
[qbZp1s|( aggregate amount 总款额；总额
sG{f xha aggregate assets and liabilities 总体资产与负债
'/8{Mx+ aggregate at constant price 按固定价格计算的总体数字
SO @d\H aggregate demand 总需求
n@|5PI"bx aggregate gross position 总持仓量
5My 4a9 aggregate limit 总限额
Od_xH aggregate of salaries tax 合计薪俸税
q F'lh aggregate performance 总体表现；总体业绩
oGt,^!V1 aggregate supply 总体供应
1T&N U aggregate surplus 总盈余
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~"o *M aggregate total 整体总额
{Tx"G9 aggregate value 总值；合计价值
U;
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gQ90> P: aggregated net chargeable income 合计应课税入息实额
>NLG"[\ aggregation 合并计算；合计；总和
rlxZ,]ul aggregation of incomes of husband and wife 夫妇入息合并计算
wW &q)WOi aggregation of property 财产的总和
hOFC 8 g agio 差价；贴水
_y:-_q Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
)Fk*'6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
9o%k [n 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
uCkXzb9_z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
e}l F#$ 《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》
tVfZ~q J Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
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uM*`% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
X83,f CCl5 agreement for a settlement 授产协议
tofX.oi+C$ agreement for assignment 转让协议
4eVQO%&2 agreement for sale 售卖协议；买卖协议
[B~*88T agreement for sale and purchase 买卖协议
0 O>T{< agreement for the payment of interest 支付利息协议
Qe,jK{Y<
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o3 b=) E agreement of reinsurance 再保险协议
X1 DE Agricultural Bank of China 中国农业银行
r2ZSkP. air passenger departure tax 飞机乘客离境税
YV%y
KD Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~mBY_[_s= airport tax 机场税
}2xgm 9j < alcohol duty 酒精税
e= { ?d6 alienation 让与；让渡；转让
BD. &K_AW alimony 生活费；赡养费
i~Q nw-^B All Ordinaries Index [AOI] 所有普通股指数
UHyGW$B all risks 全险；综合险
qa-%j + All Sales Record for Stock Market 《股票市场成交报告》
&t)$5\r Allied Capital Resources Limited 新联财务有限公司
jVlXB6[- all-items index [Consumer Price Index] 总指数〔消费物价指数〕
,~Y[XazT allocation letter 拨款信件
>]{{5oOQ> allocation of fund 分配款项；预留款项
/(oxK>*F allocation of profit 利润分配；溢利分配
8*zORz allocation warrant 拨款令
fQm 3D% allotment 分配；配股
/
R-1s allotment notice 股份配售通知；配股通知
osM[X v allotment of shares 股份分配
{Jbouj?V! allowable 可获宽免；免税的
,FIG5-e,} allowable business loss 可扣除的营业亏损
'p_|Rw> allowable expenses 可扣税的支出
af@R\"N9c allowance 免税额；津贴；备抵；准备金
ZR] p7{8B allowance for debts 债项的免税额
W3+;1S$k allowance for depreciation by wear and tear 耗损折旧免税额
y^0
mf| allowance for funeral expenses 殡殓费的免税额
gQQve{' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
xig4H7V allowance for repairs and outgoings 修葺及支出方面的免税额
q$7w?(Lk allowance to debtor 给债务人的津贴
V36u%zdX5n alteration of capital 资本更改
o[I
s$j alternate trustee 候补受托人
i/{dD"HwM amalgamation 合并
h 8<s( WR ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
P*|qbY ambit of charges 征税范围；收费范围
h
?_@nQ! amended valuation 经修订的估值
xiv8q/ American Commodities Exchange 美国商品交易所
sA~Ijg"6 American Express Bank Limited 美国运通银行
w` GjQIA American Stock Exchange 美国证券交易所
\B4f5 L8k amortization 摊销
Lbk Quq/d amount due from banks 存放银行同业的款项
k1'd';gQ amount due from banks abroad 存放海外银行同业的款项
wY]ejK$0R amount due from holding companies 控股公司欠款
`\b eQ(g amount due from local banks 存放本港银行同业的款项
bblEZ% amount due to banks 银行同业的存款
t5CJG '!ql amount due to banks abroad 海外银行同业的存款
$b U .6 amount due to holding companies 控股公司存款
/&N\#;kK?b amount due to local banks 本港银行同业的存款
5X P oQ^ amount due to outport banks 外埠银行同业的存款
%)ri:Q q amount for note issue 发行纸币的款额
eC[G4 amount of bond 担保契据的款额
:]icW ^% amount of consideration 代价款额
h[bC#( amount of contribution 供款数额
3mQ3mV: amount of indebtedness 负债款额
"M;[c 9 amount of principal of the loan 贷款本金额
&t U&ZH amount of rates chargeable 应征差饷数额
'2qbIYanh amount of share capital 股本额
[_`<<!u>- amount of sums assured 承保款额
AvVPPEryal amount of variation 变动幅度
v65]$%F? amount of vote 拨款数额
!k<k]^Z\ amount payable 应付款额
v YybQ&E/ amount receivable 应收款额
(]Q0L{~K Amsterdam Stock Exchange 阿姆斯特丹证券交易所
C%# w1k analysis 分析
#/" Tb ^c9 ancillary risk 附属风险
E]Q d 5l annual account 周年帐目；周年帐目报表；年度决算；年结
WN $KS"b6} annual accounting date 年结日期
V~_6t{L annual allowance 每年免税额；年积金；年度津贴；年津
wwN kJ+ annual balance 年度余额
c!kz wc( annual disposable income 每年可动用收入
W K(GR\@ annual estimates 周年预算
00LL&ot annual fee 年费
tUksIUYD\ annual general meeting 周年大会
ba tXj]: annual growth rate 年增率；每年增长率
>u\'k += annual long-term supplement 长期个案每年补助金
\WqC^D i annual pensionable emolument 可供计算退休金的年薪
>Qqxn*O annual report 年报
!'C 8sNs Annual Report on the Consumer Price Index 《消费物价指数年报》
>]HvXEdNZ| annual return 周年报表；周年申报表；每年报税表格
4d_ Az'7`4 Annual Return Rules 《周年报表规则》
|hS^ eK_ annual review of consumer prices 每年消费物价回顾
_1jbNQa annual roll-forward basis 逐年延展方式
aI>F8 R? annual salary 年薪
! gL1 annual statement 年度报表；年度决算表
2K^xN]]rG Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
B qo#cnlG annuitant 年金受益人
G%junS'zt
annuity 年金
usN q] annuity contract 年金合约
ec,Bu7'8 annuity on human life 人寿年金
\=[38?QOY antecedent debt 先前的债项
Xyu0n p;@ ante-dated cheque 倒填日期支票
(QdLz5\ anticipated expenditure 预期开支
[s[!PlazX anticipated net profit 预期纯利
B1j^qoC. 5 anticipated revenue 预期收入
cm8co anti-inflation measure 反通货膨胀措施
g,G{%dGsk anti-inflationary stance 反通货膨胀立场
| 2G rOM&S apparent deficit 表面赤字
iA|n\a~ny, apparent financial solvency 表面偿债能力
hh$ i1 n apparent partner 表面合伙人
Nx zAlu application for personal assessment 个人入息课税申请书
24po}nrO application of fund 资金应用
sDvy(5 application to release as liquidator and to destruct the books of accounts and documents
cJ>^@pd{ 申请免除清盘人职务及毁灭帐簿与文件
tiy#b8 appointed actuary 委任精算师
r3Kx appointed auditor 委任核数师；委任审计师
.zy2_3: appointed trustee 委任的受托人
/uPMzl appointer 委任人
v+i==vxg apportioned pro rata 按比例分摊
?k=)T]-} apportionment 分配；分摊
YkQ=rurE Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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;W apportionment formula 分摊方程式
|fb*<o eT apportionment of estate duty 遗产税的分摊
*&5./WEOH appraisal 估价；评估
E*yot[kj appreciable growth 可观增长
k!T-X2L= appreciable impact 显着影响
[,Y;# ; appreciable increase 可观增长
mC$ te appreciation 增值；升值
?es 9j] appreciation against other currencies 相对其他货币升值
Odm1;\=Eg+ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
rc f#8 appreciation tax 增值税
*o6QB b appropriation 拨款；拨用；拨付
MH]?:]K9V appropriation account 拨款帐目
'X\C/8\ Appropriation Bill 拨款法案
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appropriation-in-aid system 补助拨款办法
P@<K&S+f approved assets 核准资产
DG=_E\"# approved basket stock 认可一篮子证券
; m:I approved budget 核准预算
PWV+ M@ approved charitable donation 认可慈善捐款
iA4VT, approved charitable institution 认可慈善机构
3W [Ps?G approved currency 核准货币；认可货币
PKev)M;C+ approved estimates 核准预算
)"Wy/P approved estimates of expenditure 核准开支预算
H:t2;Z' approved overseas insurer 核准海外保险人
QZ5%nJme_ approved overseas trust company 核准海外信托公司
!MOcF5M approved pooled investment fund 核准汇集投资基金
m[w~h\FS approved provident fund scheme 认可公积金计划
SIz A0
approved provision 核准拨款
:Fi xLr!q approved redeemable share 核准可赎回股份
}]pO R&o approved regional stock 认可地区性证券
0Rn`63# approved retirement scheme 认可退休金计划
"VeNc,-nfQ approved subordinated loan 核准附属贷款
B~3qEdoK5` arbitrage 套戥；套汇；套利
aSeh?2n8 arbitrageur 套戥者；套汇者
HmV JkkksJ arbitrary amount 临时款项
#b1/2=PA arrangement 措施；安排；协定
ai )?RF arrears 欠款
lC^?Jk[N arrears of pay 欠付薪酬
`J}FSUn\ arrears of revenue 逾期未收税款；逾期未收的帐项
3ZAzv en articles of association 组织章程；组织细则；组织章程细则
Z"G?+g M@ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
^.[+)0I ascertainment of profit 确定利润
nB |fw" "Asia Clear" “亚洲结算系统”
n* z;%'0 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
xQ=L2p X Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,f
.#- Asian Development Fund [ADF] 亚洲发展基金
%G jjl*`E Asian dollar bond 亚洲美元债券
ks8x xY Asian dollar market 亚洲美元市场
F '55BY*! Asian dollar rate 亚洲美元利率
([ hd Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|H8UT S X+ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
qjR p5 asked price 沽盘；喊价；索价；卖方报价
t Te:Oq assessable income 应评税入息
k") 3 R}mX assessable loss 应评税亏损
)1&,khd/u assessable profit 应评税利润
SU4~x0 assessable value 应评税值
AH
]L C6- assessed profit 估定利润
8 =3$U+ assessed value 经评估价值
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t:k? assessment 评税；评定；估价；评税单
l 4cTN
@E assessment number 评税编号；估价编号
6
wD assessment of additional tax 补加税评税
Eqh&<]q assessment of performance 业绩评估；实绩评价
%U$%x Assessor 评税主任
{Y t i asset price bubbles 资产价格泡沫
3
J\&t4q asset-backed securities 具资产保证的证券
1c $iW>0K assets accretion 资产增值
-PH qD assets and liabilities 资产与负债
=!2(7Nr assets betterment statement 资产递增表；资产改进表
84-7!< 6i assets lending 实物放款；有抵押贷款
-axmfE?g0 assets of the company passing on the death 死者去世时转移的公司资产
SA6.g2pFz assets pledged as security for liabilities 用作负债抵押的资产
H.TPKdVX assets portfolio 资产投资组合
; 4(FS assets price 资产价格
ACH!Gw~ assets quality 资产质素
y/ah<Y0( assets realization 资产变现
RTYhgq assets refinancing arrangement 资产再集资安排
x;/%`gKn8 assets securitization 资产证券化
r)Iq47Uiw assets situated outside Hong Kong 在香港以外地方的资产
{q BbzBG assets stripping 削减资产；拆卖资产
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( ]bJ assets value 资产值
mvBUm-X assignee 承让人
H{*R(S<I assignment 转让；转让书；转让契
;gW?Fnry; assignment of interest 权益转让
nB , &m& assignment of letters patent and trade mark 专利证书及商标转让
JZ0u/x5 assignment of property 物业转让；物业转让书
]m""ga assignment right 转让权
@33-UP9o assignor 转让人
iLkP@OYgQ associate 有联系的人；有关连人士；相联者；合伙人；联系人
Ks^EGy+O:- Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
d#nKT qSg associate member 附属会员
<k2]GI-}h associated body corporate 相联法人团体
e@L7p, associated company 相联公司；联属公司
+DP{ _x)t associated corporation 相联法团
f<( ysl1[ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4+r26S,T 公认会计师公会〔英国〕
Psu*t%nQ?A Association of Futures Exchange Brokers 香港期货经纪协会
24/ ^_Td Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5I@2U vV8 association of underwriters 承保人组织
#)$ @Kvm assumption of control 接管
t>%J3S>'ZV assurance 担保；保险；转易；转易书
' |K408i assurance of interest 权益的转易
~D\ V! at 19XX price 按一九ＸＸ年价格计算
:S{+|4pH at a discount 按赔价计算；按贴水价格计算；打折扣
[y$sJF7;I at a premium 按溢价计算；按升水价格计算
TfqQh! Y at call 通知付款；按通知
NpY zN|W: at constant market price 按固定市价计算
hlTM<E at constant price 按固定价格计算
JIU=^6^2' at cost 按成本计算
$v+t ~b at current market price 按当时市价计算；按现时市价计算
9 !oNyqQ
at current price 按当时价格计算；按现时价格计算
!`#x FRHe at factor cost 按要素成本计算；按生产要素成本计算
'x!5fAy at money-of-the-day price 按付款当日价格计算
421o l at or better 按指定或较佳价位〔买卖指令〕
tsu Mt at par 按面值计算；平价
DU-&bm at sight 见票即付
Az>gaJ/_ at the close 按收市盘
8_F 5c@7 at the opening 按开市盘
69u"/7X attestation 见证；见证条款
&\GB_UA at-the-money option 平价期权
\LpR7D attorney 受权人；受托代表人
Kdwt^8Umh attornment 新拥有人承认书
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Sw0t8 attributable profit 可归属利润
2N:|B O> attributable share value 可归属股份价值
.`K<Iug1 Auckland Stock Exchange 奥克兰证券交易所
|Ptv)D auction 拍卖
[.N G~ cpb auctioneer 拍卖商
)R'~{;z } audit 审计；核数
]J7.d$7T Audit Commission 审计署
%2D9]L2Up Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ULkhTB 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
u DpCW} audit review 帐目审查
\4OX]{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?ydqmj2[F audited account 审计帐目；经审计的帐目
m| w-}s, audited annual account 经审计的周年帐目
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r Fa audited balance sheet 经审计的资产负债表
u4a(AB>S auditor 核数师；核数主任；审计师
B#K{Y$!v auditor's certificate 核数师证明书；审计师证明书
qKg*/)sD( auditor's report 核数师报告；审计师报告
5L 4{8X0X8 Aussie bond 澳元债券
h+7THMI austerity budget 紧缩预算
kKqb : Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Vyqj)1Z8> Australia All Ordinaries Index 澳洲所有普通股票指数
P6ztP$M( Australian Dollar [AUD] 澳元
Th6xwMq
Australian Options Market 澳大利亚期权市场
t\$P*_ Australian Securities Commission 澳洲证券事务监察委员会
%Z=%E!* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
{FU,om9 Australian Stock Exchange 澳大利亚证券交易所
[_h/Dh C:+ Austrian Schilling [ATS] 奥地利先令
i7 /I8y authentication 认证；鉴证
09S LQVo authority to purchase 委托购买证；委购书
``Wf%~ authorization 认可；核准；授权；授权书
$ RDwy)9 authorization by direction 指示授权
j!:^+F/ authorization by instruction 指令授权
&6`h%;a /& authorization by warrant 令状授权
[Q2"OG@Q authorization of unit trust 单位信托的认可
E9IU ,P6a authorized agent 指定代理人
bK |I authorized capital 法定资本
r{T}pc>^ authorized clerk 出市员
yIL6Sb authorized dealer 认可交易商
S_VZ^1X] authorized financial institution 认可财务机构
u2G{I? authorized fund 认可基金
:mwJJIjUW authorized fund house 获授权的基金公司；认可基金公司
y7quKv7L} authorized institution 认可机构
i0y^b5@MOb authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
V9 dRn2- [ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
M ;\iL ?, authorized insurer 获授权保险人；获认可承保人
qQu}4Ye> authorized investment 特准投资项目
W
h^9 Aq authorized person 获授权人
5QjM,"`mp authorized representative 获授权代表
ST#MCh-00 authorized share capital 法定股本
+ S^OzCGk automated quotation system 自动报价系统
0 xUw}T6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
O#g'4 S 自动交易系统〔香港期货交易所有限公司〕
U$fh ~w<[ automatic adjustment mechanism 自动调整机制
q`l% NE automatic adjustment system 自动调整系统
dp3>G2Yq Automatic Clearing House 自动票据交换所
?W*{% my automatic exchange rates accumulation system 自动化汇率累集系统
+$-@8,F> Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
o& GS;{Rs automatic teller machine [ATM] 自动柜员机
G' 5p /: autopay 自动转帐
gxIGL-1M available assets 可用资产
:4f>S) m available fiscal reserve 现存财政储备
O "$uw available profit 可用利润
LK}Ih@ f Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
&G)I|mv average 平均；平均数；海损
?~vVS Y average basic salary 平均基本薪金
0GtL6M@pP average consumer expenditure 平均消费开支；一般消费开支
^}+qd1r average cost 平均成本
iz&$q ]P8 average cost of land production 增辟土地平均成本
av muI^LLs average daily turnover 平均每日成交额
S4m??B average daily wage rate 平均每日工资率
M?i U$qI average expenditure pattern 平均开支模式
x pWx6 average growth rate 平均增长率
zq=X;}qYj average net fixed assets 固定资产平均净值
5,I|beM average of relatives 相对价格平均数
[\ M$a|K average price 平均价格
s[
z e8: average propensity to consume 平均消费倾向；一般消费倾向
)AxgKBW average propensity to save 平均储蓄倾向；一般储蓄倾向
F%t_9S,)O average rate 平均率
ADTx _tE average revenue 平均收入；平均收益
] rP^ average stock 平均库存；平均存货
N:j, 9p0, average yearly rent 平均年租
HH-A\#6J avoidance of double taxation 避免双重课税
.$r=:k_d avoidance of tax 避税
