A:
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A share Ａ股；甲类股份
;jau gK f abatement of tax 减税；减扣免税额
p0y|pD ABN AMRO Bank N.V. 荷兰银行
$tF\7.e@ above-the-line expenditure 线上项目支出；经常预算支出
s Pb}A$' above-the-line receipt 线上项目收入；经常预算收入
RX%)@e/@ ABSA Asia Limited 南非联合亚洲有限公司
nGwon8&]] absolute change 绝对数值变更
$0x+b!_l@ absolute expenditure 实际开支
*P 5\T4!+d absolute guideline figure 绝对准则数字
dGj0;3FI% absolute interest 绝对权益
?hAO-* ); absolute order of discharge 绝对破产解除令
YcV^Fqi! absolute profit margin 绝对利润幅度
qO38vY){ absolute value 实值；绝对值
g-jg;Ri absolutely vested interest 绝对既得权益
Nmd{C(^o absorbed cost 已吸收成本；已分摊成本
St(jrZb absorption 吸收；分摊；合并
q"@ #FS absorption rate 吸收率；摊配率；分摊率
B|V!=r1% ACB Finance Limited 亚洲商业财务有限公司
R!%HQA1U acceptable form of reciprocity 合理的互惠条件
6&5D4
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jz
HWs acceptance agreement 承兑协议
e`U
6JzC acceptance for honour 参加承兑
yY!)2{F+ acceptor 承兑人；接受人；受票人
%I9f_5BlT8 acceptor for honour 参加承兑人
z R'EQ accident insurance 意外保险
0 'THL%lK Accident Insurance Association of Hong Kong 香港意外保险公会
T`pD jT accident insurance scheme 意外保险计划
9D &vx KE accident year basis 意外年度基准
*5 9 | accommodation 通融；贷款
r73W. & accommodation bill 通融票据；空头票据
r7].4 8D accommodation party 汇票代发人
&SPY'GQ! account balance 帐户余额；帐户结余
pH.&C 5kA account book 帐簿
C-)d@LWI account collected in advance 预收款项
%~k>$(u6 account current book 往来帐簿
mA$86 X_ account of after-acquired property 事后取得的财产报告
1=5HQ~|[TO account of defaulter 拖欠帐目
[mQ1r*[j account payable 应付帐款
aeI0;u account payee only [A/C payee only] 只可转帐；存入收款人帐户
-"S94<Y account receivable 应收帐款
0:71X m account receivable report 应收帐款报表
`R
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account statement 结单；帐单；会计财务报表
w &T\8k= account title 帐户名称；会计科目
Q"U%]2@= accountant's report 会计师报告
0>Td4qr+u Accountant's Report Rules 会计师报告规则
,C"6@/:l accounting and auditing procedure 会计与审计程序；会计与核数程序
}:YL '$:5! Accounting Arrangements 《会计安排》
?<B I)[B accounting basis 会计基础
%'i_iF 8. accounting by Official Receiver 破产管理署署长呈交的帐目
_&\'Va$ Accounting Circular 《会计通告》
U,p'<rmS accounting class 会计类别
V=5S=7 Z: accounting date 记帐日期；会计结算日期
cr<j<#(Z} accounting for money 款项核算
Y3~z# < Accounting Officer 会计主任
2 H SFMgy accounting period 会计报告期；会计期
i$p2am8f accounting policy 会计政策；会计方针
j1 qU 4#Y accounting practice 会计惯例
k!z<=WA accounting principle 会计准则
]Jm\k'u[ accounting record 会计记录
u=qaz7E accounting report 会计报告
9d^m 7}2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
J=78p#XUg Accounting Society of China 中国会计学会
pnE]B0e accounting statement 会计报表
M ;b3-
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JFO,Q
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4h_YVG]ur accounting treatment 会计处理
#]5K WXC'~ accounting year 会计年度
tY]? 2u%) accretion 增值；添加
?< ^8,H accrual 应计项目；应累算数目
*k_<|{>j( accrual basis 应计制；权责发生制
~E((n accrual basis accounting 应计制会计；权责发生制会计
G1w$lc accrue 应累算；应计
AaxQBTB accrued benefit 应累算利益
Q W,:'\G accrued charges 应计费用
~XP |dn} accrued cumulative preference share dividend 应累算的累积优先股股息
7S
8X) accrued expenses 应累算费用
]|PTZ1?j accrued interest payable 应付利息；应计未付利息
pZeO dh accrued interest receivable 应收利息；应计未收利息
S>h\D4. accrued right 累算权益
-C(Yl= accruing profit 应累算的利润
$:oC \K6 accumulated fiscal reserve 累积财政储备
MZX)znO accumulated profit 累积利润；滚存溢利
0&fO)de96 accumulated reserve 累积储备
yA"?Hv \o; accumulation of surplus income 累积收益盈余
9 Xl#$d5 acquired assets 既得资产
6{^\7` acquisition 收购；购置；取得
+>1?ck acquisition cost 购置成本
t3?I4HQ acquisition expenses 购置费用
#9r}Kr =P acquisition of 100% interest 收购全部股权
zj]
g^c; acquisition of control 取得控制权
8<T~AU8'* acquisition of fixed assets 购置固定资产
Y$"m*0 acquisition of shell “买壳”
xRgdU+,Mj acquisition price 收购价
m:`M&Xs& act of God 天灾
- E GZ acting partner 执事合伙人
M^8zqAA active market 买卖活跃的市场；交投畅旺的市场；旺市
{wA8!5Gu active partner 积极参与的合伙人
k7rg:P active trading 交投活跃
g.di3GGi actual circulation 实际流通
<yX u! actual cost 实际成本
wMN{ 9Ce3j actual expenditure 实际开支；实际支出
&v*4A Z[' actual income 实际入息；实际收入；实际收益
[pp |*@1T actual market 现货市场
C7vBa<a actual price 现货价；实际价格
0M&n3s{5I actual profit 实际利润
XD8 I.q actual quotation 实盘；实际价位；实际报价
onRTX|# actual year basis 按实际年度计算
~7KH/%Z- actuals 实货
w G7>2*( actuarial investigation 精算调查
=v::N\& actuarial principle 精算原则
.TdFI"Yn actuarial report 精算师报告
ezL1,GT Actuarial Society of Hong Kong 香港精算学会
7] 1a3Jk actuarial valuation 精算师估值
!*~QB4\2b actuary 精算师
F1_,V?
ad referendum agreement 暂定协议；有待覆核的协定
i.W* Go+ ad valorem duty 从价税；按值征税
gl`J( ad valorem duty system 从价税制
W!\%v" ad valorem fee 从价费
kiN,N]-V ad valorem tariff 从价关税
G%l')e)9Gq additional allowance 额外免税额
j7Y7&x" additional amount for unexpired risk 未过期风险的额外款额
v!ai_d^ additional assessable profit 补加应评税利润
S .x>w/ additional assessment 补加评税
% JiF269 additional commitment 额外承担
?)(/SZC0 additional commitment vote 额外承担拨款
]o"E 4Vht additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
) V>OND additional dependent parent allowance 供养父母额外免税额
|hi,]D^K c additional provision 额外拨款
fV Y I additional stamp duty 附加印花税
G8_ _6v~ additional tax 补加税罚款；补加税款
SE' |||B Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
DMsqTB` adjudged bankrupt 被裁定破产
!e<2o2 ~. adjudicated bankrupt 裁定破产人
gI2'[OU adjudication fee 裁定费；评定印花税额手续费；评估契据费
_<mY| adjudication of bankruptcy 裁定破产；宣告破产
?t6w ozib2 adjudication of insolvency 裁定无力偿还债务
uQn1kI[y adjusted actual 经调整的实数；调整后的实数
n!~ $Z/ adjusted current assets 经调整的流动资产；调整后的流动资产
8]vut{ adjusted figure 经调整的数字；调整后的数额
4XVwi<) adjusted liabilities 经调整的负债；调整后的负债
9#hp]0S6 adjusted loss 经调整的亏损；调整后的亏损
|y0k}ed adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
tw<Oy^ i adjusted profit 经调整的利润；调整后的利润
ak_y:O| adjusted surplus 经调整的盈余额；调整后的盈余额
O%>*=h`P adjusted value 经调整的价值；调整后的价值
B@ufrQ#Y. adjustment 调整；修订；理算〔保险〕
z a_0-G%C2 adjustment centre 调剂中心
Tq )h AZ adjustment lag 调整过程的时间差距；调整时差
\}.bTca adjustment mechanism 调整机制
W$,/hB& z adjustment of loss 亏损调整
%>9L}OA m adjustment process 调整过程；调整程序
[QQM/ ? adjustment range 调整幅度
_oG%bNM administered exchange rate 受管制汇率
nIlTzrf6 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2
yANf administration expenses 行政费用
+HUy,@^ Pa administration fee 手续费；行政费
6la'\l# administration in bankruptcy 破产管理
XgnNYy6W administration order 遗产管理令
LprGsqr: administrator 管理人；遗产管理人
3w |5%` administrator of the estate 遗产管理人
)7+z/y+[n admission of debt 债项承认书
Vq-Kl[-| admission of proof 接纳债权证明
`p* 43nV advance 放贷款项；垫付款项；预支款项；预付款项
>m;nt}f'+ advance account 暂支帐目；预付款帐户
PknKzrEG:> advance compensation 预付补偿金
0L32sF y advance from shareholder 股东垫款
Uvc$&j^k advance pending reimbursement 预支以待日后付还
t}Td$K7 advanced economy 先进经济体系
z?Z "*z advancement 预付；预付财产
iJo Yxx advances warrant 垫款令
`<v$+mG advancing 贷出
Z}vDP^rf adverse balance 逆差
&{<hY|% adverse exchange 逆汇
W*_c* advertisement addressed to shareholders 在报章刊登的致股东通告
<N~9=g3 advice for collection 托收通知书
]v>[r?X#V advice of drawing 提款通知书；汇票通知书
6qTMHRI advice of payment 付款通知
T!9AEG Advisory Committee [Securities and Futures Commission]
=$y J66e 谘询委员会〔证券及期货事务监察委员会〕
)nj fqg Advisory Committee on Diversification 经济多元化谘询委员会
zvq}7, affidavit 誓章；遗产申报誓章
OS<GAA0 affidavit of no receipt 述明无收款的誓章
6m]?*k1HC affiliate 联号；联营公司；附属公司
z(% tu affiliated company 附属公司；联号；联营公司
#7'k'( affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~&ns?z>x affordability 负担能力
/E\04Bs African Development Bank [AfDB] 非洲开发银行
2NjgLXP after-acquired property 事后取得的财产
a]5y
CBm after-hours dealing 市后交易
w nQy after-tax profit 税后盈利；税后利润；税后溢利
W,yLGz \ agency agreement 代理协议
' ,]Aj!q agency expenses 代理机构的开支
L'KKU4zj agency fee 代理费
Qt>kythi Agency Law 《代理法》
i={4rZOD^ agent 代理人；承销人
ZDp^k{AN9a agent of company 公司代理人
WW6-oQs_#* agent's fee 代理人费；经纪费
q&9]4j aggregate 总计；总数；总体数字
C|IHRw`[ aggregate amount 总款额；总额
"bRjY?D aggregate assets and liabilities 总体资产与负债
?#&[1.= u aggregate at constant price 按固定价格计算的总体数字
(vD==n9Hd aggregate demand 总需求
\P":V aggregate gross position 总持仓量
0iR?r+| aggregate limit 总限额
3[_WTwX0 aggregate of salaries tax 合计薪俸税
PbS1`8|4 aggregate performance 总体表现；总体业绩
VrfEa d aggregate supply 总体供应
?Q"<AL>Z aggregate surplus 总盈余
(X5y%~;V5a aggregate total 整体总额
/&47q U4PJ aggregate value 总值；合计价值
wVI_SQ <8V aggregated basis 合计基准
_s0)Dl6K aggregated net chargeable income 合计应课税入息实额
+eH`mI0f aggregation 合并计算；合计；总和
n<FUaR>q} aggregation of incomes of husband and wife 夫妇入息合并计算
ZQ` 4'|" aggregation of property 财产的总和
r
20! agio 差价；贴水
90iv eb21} 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》
jxm #4 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
MxX)&327 《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》
kiyKL:6D| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#Q["[}flVv 《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》
"O$WfpKX Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ONpvx5'# 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3w p@OF_ agreement for a settlement 授产协议
B K I-Dh agreement for assignment 转让协议
q )C
Xu agreement for sale 售卖协议；买卖协议
zx:;0Z:S6> agreement for sale and purchase 买卖协议
6+ptL-Zt< agreement for the payment of interest 支付利息协议
IaRwPDj6 agreement for the repayment of money 还款协议
F|!=]A< agreement of reinsurance 再保险协议
UfO='&U ^ Agricultural Bank of China 中国农业银行
&#u\@Qze air passenger departure tax 飞机乘客离境税
ALO/{:l( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^jS1g*nrN airport tax 机场税
u^^jt(j alcohol duty 酒精税
`.pd %\ alienation 让与；让渡；转让
Lh-Y5(c
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SCMvq?9 All Ordinaries Index [AOI] 所有普通股指数
%q;y74 all risks 全险；综合险
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d'H&c3 All Sales Record for Stock Market 《股票市场成交报告》
daSx^/$R Allied Capital Resources Limited 新联财务有限公司
6nsb)7a all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0i8\Lu6 allocation letter 拨款信件
#pW!(tfN^a allocation of fund 分配款项；预留款项
C{t}q*fG
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Df2$2VU allocation warrant 拨款令
^e_uprZWm allotment 分配；配股
QALr allotment notice 股份配售通知；配股通知
@J6r;4|& allotment of shares 股份分配
L_:~{jV allowable 可获宽免；免税的
& Y9%Y/ Y allowable business loss 可扣除的营业亏损
% 1GK N|7 allowable expenses 可扣税的支出
p(4B"[ !S allowance 免税额；津贴；备抵；准备金
T.;U~< allowance for debts 债项的免税额
?kV_!2U)'K allowance for depreciation by wear and tear 耗损折旧免税额
C-,#t5eir allowance for funeral expenses 殡殓费的免税额
tp!e F"v= allowance for inflation 为通货膨胀而预留的款项；通胀准备金
XJl
3\* allowance for repairs and outgoings 修葺及支出方面的免税额
RHv K Wt allowance to debtor 给债务人的津贴
#7:ah
alteration of capital 资本更改
ER&\2,fZ alternate trustee 候补受托人
Ji=`XsV amalgamation 合并
mr KIiaU<J ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
A4d3hF~ l` ambit of charges 征税范围；收费范围
mrG#ox4$ amended valuation 经修订的估值
]0(ZlpT American Commodities Exchange 美国商品交易所
wpQp1){%Q American Express Bank Limited 美国运通银行
?=_w5D.3J American Stock Exchange 美国证券交易所
=1! .g"0 amortization 摊销
wM;=^br amount due from banks 存放银行同业的款项
9|@5eN:N amount due from banks abroad 存放海外银行同业的款项
/&@q*L amount due from holding companies 控股公司欠款
;F%EW`7 amount due from local banks 存放本港银行同业的款项
B 2_fCSlg amount due to banks 银行同业的存款
oL>o* / amount due to banks abroad 海外银行同业的存款
(+zU!9}I1 amount due to holding companies 控股公司存款
m `xYd amount due to local banks 本港银行同业的存款
;.$vDin6 amount due to outport banks 外埠银行同业的存款
4wEkxCWp/ amount for note issue 发行纸币的款额
V5
9Vf[i| amount of bond 担保契据的款额
`s=Z{bw amount of consideration 代价款额
MX!N?k#KhP amount of contribution 供款数额
;<0 ~^ ,Xm amount of indebtedness 负债款额
"9*MSsU amount of principal of the loan 贷款本金额
4v5qK amount of rates chargeable 应征差饷数额
SjA'<ZX>TM amount of share capital 股本额
QiVKaBS8 amount of sums assured 承保款额
u~ '_Uqp amount of variation 变动幅度
,}>b\(Lk amount of vote 拨款数额
d:]ZFk_* amount payable 应付款额
{m,LpI0wG amount receivable 应收款额
%7\l+ g, Amsterdam Stock Exchange 阿姆斯特丹证券交易所
O\]{6+$fm! analysis 分析
<+%y ancillary risk 附属风险
1`Bhis9X8 annual account 周年帐目；周年帐目报表；年度决算；年结
D^];6\=.i annual accounting date 年结日期
D6yE/QeK4 annual allowance 每年免税额；年积金；年度津贴；年津
:y{@=E=XSC annual balance 年度余额
!T~uxeZ/; annual disposable income 每年可动用收入
md\Vw?PkU annual estimates 周年预算
@l_rB~ annual fee 年费
c5 Kc iTD^ annual general meeting 周年大会
M#8_Qbvfk annual growth rate 年增率；每年增长率
JH2-' annual long-term supplement 长期个案每年补助金
Rf =-Q
% annual pensionable emolument 可供计算退休金的年薪
$|!3ks annual report 年报
qI74a F Annual Report on the Consumer Price Index 《消费物价指数年报》
Pum& \.l annual return 周年报表；周年申报表；每年报税表格
Y~#.otBL& Annual Return Rules 《周年报表规则》
"18cD5-# annual review of consumer prices 每年消费物价回顾
RR/?"d? & annual roll-forward basis 逐年延展方式
F 6+4Yy+ annual salary 年薪
*Kq;xM6Ck annual statement 年度报表；年度决算表
2`FDY3n 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
g~=-
,j| annuitant 年金受益人
D7B g!* annuity 年金
iM8l,Os]<f annuity contract 年金合约
r=RiuxxTq annuity on human life 人寿年金
(v}l#M7w antecedent debt 先前的债项
R"F: ( ante-dated cheque 倒填日期支票
0Uk;&a0s anticipated expenditure 预期开支
8 f'r_," anticipated net profit 预期纯利
M4d4b anticipated revenue 预期收入
:V)=/mR anti-inflation measure 反通货膨胀措施
t|UM2h anti-inflationary stance 反通货膨胀立场
n5fc_N/8O= apparent deficit 表面赤字
nU2w\(3| apparent financial solvency 表面偿债能力
K[9P {0hA apparent partner 表面合伙人
{e[~ 1]j3 application for personal assessment 个人入息课税申请书
o> 1+m application of fund 资金应用
c47.,oTo application to release as liquidator and to destruct the books of accounts and documents
CX5>/ 申请免除清盘人职务及毁灭帐簿与文件
^p%3@)& appointed actuary 委任精算师
BGu<1$ G appointed auditor 委任核数师；委任审计师
z<. 6jx@ appointed trustee 委任的受托人
uS xldc appointer 委任人
<hgfgk7< apportioned pro rata 按比例分摊
w(y
9y9r] apportionment 分配；分摊
bK!uR&i^l Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[ 4PiQyr apportionment formula 分摊方程式
d=g,s[FMm apportionment of estate duty 遗产税的分摊
!(j<Y0xo: appraisal 估价；评估
=C^4nP- appreciable growth 可观增长
[ zCKJR appreciable impact 显着影响
A- #c1KU! appreciable increase 可观增长
^'b\OUty- appreciation 增值；升值
`yRt?UQRS appreciation against other currencies 相对其他货币升值
rPifiLl A> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
R!x
/,6,_ appreciation tax 增值税
]<_v;Q<t appropriation 拨款；拨用；拨付
s|:j~>53 appropriation account 拨款帐目
Orlf5 {P Appropriation Bill 拨款法案
Cv`dK=n> appropriation-in-aid system 补助拨款办法
Z?eedVV@ approved assets 核准资产
0o
8V8 : approved basket stock 认可一篮子证券
6D*x5L-1o approved budget 核准预算
9}G<\y approved charitable donation 认可慈善捐款
Qb86* approved charitable institution 认可慈善机构
Ff[GR$m approved currency 核准货币；认可货币
+xYg<AFS approved estimates 核准预算
2P|j <~JS approved estimates of expenditure 核准开支预算
--7@rxv approved overseas insurer 核准海外保险人
'f7s*V KG approved overseas trust company 核准海外信托公司
5N2`e3:I approved pooled investment fund 核准汇集投资基金
M^/ZpKeT" approved provident fund scheme 认可公积金计划
5^2P\y(? approved provision 核准拨款
H" pwIiC approved redeemable share 核准可赎回股份
e~6>8YO+7j approved regional stock 认可地区性证券
S<w? ,Z approved retirement scheme 认可退休金计划
ng[LSB*57Y approved subordinated loan 核准附属贷款
|1+ m Hp arbitrage 套戥；套汇；套利
rGQ([e arbitrageur 套戥者；套汇者
#<-%% arbitrary amount 临时款项
*Oh]I|? arrangement 措施；安排；协定
;, @Fz arrears 欠款
(~ #-J7 arrears of pay 欠付薪酬
_J _QB ]t arrears of revenue 逾期未收税款；逾期未收的帐项
L^ U.h articles of association 组织章程；组织细则；组织章程细则
W)odaab7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
u&o<>d;) ascertainment of profit 确定利润
bI)% g "Asia Clear" “亚洲结算系统”
lygv#s-T Asia Commercial Bank Ltd. 亚洲商业银行有限公司
q9$K.=_5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
19\
V@d^ Asian Development Fund [ADF] 亚洲发展基金
i6:O9Km Asian dollar bond 亚洲美元债券
7{OD/*| Asian dollar market 亚洲美元市场
a#/~rN RY Asian dollar rate 亚洲美元利率
)=#z MdK& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
G n ie|[3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ooN?x31 asked price 沽盘；喊价；索价；卖方报价
>#5jO9 assessable income 应评税入息
mk3,ke8 assessable loss 应评税亏损
9H
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ZBc8 ^QZ assessable value 应评税值
D.w6/DxaXa assessed profit 估定利润
^
`[T0X assessed value 经评估价值
42PA?^xPw assessment 评税；评定；估价；评税单
U ~8, N[ assessment number 评税编号；估价编号
#sf1,k5 ' assessment of additional tax 补加税评税
TA"g U8YQ assessment of performance 业绩评估；实绩评价
x\Kt}/9 7e Assessor 评税主任
zi+NQOhR asset price bubbles 资产价格泡沫
" Q1oSpF asset-backed securities 具资产保证的证券
W`jKe-jF assets accretion 资产增值
zm=|#f assets and liabilities 资产与负债
9f3rMPVh( assets betterment statement 资产递增表；资产改进表
JuR x>F4 assets lending 实物放款；有抵押贷款
*7yrm&@nG assets of the company passing on the death 死者去世时转移的公司资产
SA,+oq( assets pledged as security for liabilities 用作负债抵押的资产
ded:yho assets portfolio 资产投资组合
N9PEn[t@ assets price 资产价格
yO J|t# assets quality 资产质素
j =PM] assets realization 资产变现
<*HsJwr)u assets refinancing arrangement 资产再集资安排
Rs "#gT assets securitization 资产证券化
\{}5VVw-S? assets situated outside Hong Kong 在香港以外地方的资产
r]bG,?| assets stripping 削减资产；拆卖资产
-N1X=4/fg assets value 资产值
{6>:= ?7]R assignee 承让人
Pt7yYl&n7^ assignment 转让；转让书；转让契
v}uzUY assignment of interest 权益转让
cnU()pd assignment of letters patent and trade mark 专利证书及商标转让
!/E N assignment of property 物业转让；物业转让书
n,b6|Y0 assignment right 转让权
fa(- &;q assignor 转让人
VP6_}9:9
associate 有联系的人；有关连人士；相联者；合伙人；联系人
-b'/}zz Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
?H21Ru>:* associate member 附属会员
$gaGaB associated body corporate 相联法人团体
srd\Mf_Ej associated company 相联公司；联属公司
jlaC: (6 associated corporation 相联法团
Z 67'/z$0 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
`_< O _ 公认会计师公会〔英国〕
cIXqnb Association of Futures Exchange Brokers 香港期货经纪协会
NPt3#k^bW Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
6=jL2cqx association of underwriters 承保人组织
zkHyx[L assumption of control 接管
v2f|%i;tq assurance 担保；保险；转易；转易书
/k=k rAz. assurance of interest 权益的转易
(iu IeJ^Z at 19XX price 按一九ＸＸ年价格计算
'M% uw85 at a discount 按赔价计算；按贴水价格计算；打折扣
Wf-P a9 at a premium 按溢价计算；按升水价格计算
o65I(` at call 通知付款；按通知
E{IY7Xz^> at constant market price 按固定市价计算
W,[iRmxn at constant price 按固定价格计算
Jr,**,wA at cost 按成本计算
qE {L42 at current market price 按当时市价计算；按现时市价计算
k$ w#:Sx at current price 按当时价格计算；按现时价格计算
0Q:l,\lY at factor cost 按要素成本计算；按生产要素成本计算
Gs( ;&fw at money-of-the-day price 按付款当日价格计算
/*m6-DC at or better 按指定或较佳价位〔买卖指令〕
(*V:{_r at par 按面值计算；平价
Eyg F,>.4 at sight 见票即付
v=?/c-J* at the close 按收市盘
7y=1\KW( at the opening 按开市盘
CjmF2[ | attestation 见证；见证条款
OBnvY2)Ri at-the-money option 平价期权
uB+ :sX-L attorney 受权人；受托代表人
\-{ 2E attornment 新拥有人承认书
Nn O%D^P] attributable profit 可归属利润
u~1 ,88&U attributable share value 可归属股份价值
@6{F4 Auckland Stock Exchange 奥克兰证券交易所
eZmw F@ auction 拍卖
kwr M3 nq auctioneer 拍卖商
}n?D#Pk, audit 审计；核数
]oyWJ#8 Audit Commission 审计署
>$;,1N $bd Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
PS ` F 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
\kC'y9k audit review 帐目审查
iq3TP5%i Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\qB.>f"%p| audited account 审计帐目；经审计的帐目
z KNac [: audited annual account 经审计的周年帐目
He}"e&K audited balance sheet 经审计的资产负债表
h%Uq auditor 核数师；核数主任；审计师
UMlvu?u2p1 auditor's certificate 核数师证明书；审计师证明书
dRX rI auditor's report 核数师报告；审计师报告
LCok4N$o Aussie bond 澳元债券
D
#C\| E: austerity budget 紧缩预算
O2oF\E_6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Twp k@2=l Australia All Ordinaries Index 澳洲所有普通股票指数
'$q3 Ze Australian Dollar [AUD] 澳元
q
7hoI ] Australian Options Market 澳大利亚期权市场
u Uh6/=y Australian Securities Commission 澳洲证券事务监察委员会
So}pA2[0 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
$~'G<YYF4 Australian Stock Exchange 澳大利亚证券交易所
Ej$oRo{ IG Austrian Schilling [ATS] 奥地利先令
Nq[-.}Z6 authentication 认证；鉴证
\N)!]jq authority to purchase 委托购买证；委购书
]N6UY authorization 认可；核准；授权；授权书
qDjH^f authorization by direction 指示授权
-hZw.eChQa authorization by instruction 指令授权
]t_ Wl1*| authorization by warrant 令状授权
vW5>{ authorization of unit trust 单位信托的认可
hj=k[t|g} authorized agent 指定代理人
Fuo.8 authorized capital 法定资本
lYy:A%yDT authorized clerk 出市员
fT d":F authorized dealer 认可交易商
C0H @ authorized financial institution 认可财务机构
WM GiV authorized fund 认可基金
j& `D{z-c~ authorized fund house 获授权的基金公司；认可基金公司
Eg$Er*)h8 authorized institution 认可机构
5$/Me=g< authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
:-cqC|Y authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\1#~]1~
s authorized insurer 获授权保险人；获认可承保人
0MN)Z(Sa authorized investment 特准投资项目
cp4~`X authorized person 获授权人
kjOI7` DU authorized representative 获授权代表
xm> y3WC authorized share capital 法定股本
WWv.kglz automated quotation system 自动报价系统
kvam`8SeL Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
/1?{,Das= 自动交易系统〔香港期货交易所有限公司〕
14p{V} f3 automatic adjustment mechanism 自动调整机制
Mqm9i automatic adjustment system 自动调整系统
Y$FhV~m Automatic Clearing House 自动票据交换所
* N%)+-
automatic exchange rates accumulation system 自动化汇率累集系统
t CQf ` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
/X?%K't2r automatic teller machine [ATM] 自动柜员机
e(jD[q autopay 自动转帐
"_ON0._(/ available assets 可用资产
Ob|v $C available fiscal reserve 现存财政储备
9za SA,} available profit 可用利润
7l G,.W| Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
KZ| p_{0& average 平均；平均数；海损
^- s`$lTp average basic salary 平均基本薪金
;:P} s4p average consumer expenditure 平均消费开支；一般消费开支
3+V.9TL'a average cost 平均成本
UZu.B!4 average cost of land production 增辟土地平均成本
.wkW<F7 average daily turnover 平均每日成交额
p}q]G J average daily wage rate 平均每日工资率
pwo @
S" average expenditure pattern 平均开支模式
- 4B& {P average growth rate 平均增长率
h]k1vp)Q y average net fixed assets 固定资产平均净值
^6 \@$ average of relatives 相对价格平均数
\Z625jt average price 平均价格
y1 Y average propensity to consume 平均消费倾向；一般消费倾向
__ G=xf average propensity to save 平均储蓄倾向；一般储蓄倾向
M(W-\ L average rate 平均率
NeniQeR average revenue 平均收入；平均收益
$K_-I8e| average stock 平均库存；平均存货
VQn]"G( ` average yearly rent 平均年租
j15t8du&O avoidance of double taxation 避免双重课税
36yIfC, avoidance of tax 避税
