A:
~pZ0B#K
J A share Ａ股；甲类股份
b,^ "-r abatement of tax 减税；减扣免税额
WJD2(el ABN AMRO Bank N.V. 荷兰银行
?( gha above-the-line expenditure 线上项目支出；经常预算支出
vcFR Td above-the-line receipt 线上项目收入；经常预算收入
c
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ABSA Asia Limited 南非联合亚洲有限公司
qGA|.I9, absolute change 绝对数值变更
fM ID}S absolute expenditure 实际开支
C7dq=(p& absolute guideline figure 绝对准则数字
! \7 M7 absolute interest 绝对权益
7y=O!?* absolute order of discharge 绝对破产解除令
ESB^"|9 absolute profit margin 绝对利润幅度
BI?, 3 absolute value 实值；绝对值
b#?sx"z absolutely vested interest 绝对既得权益
)8C`EPe absorbed cost 已吸收成本；已分摊成本
8|zavH#P absorption 吸收；分摊；合并
n$C- ^3 c absorption rate 吸收率；摊配率；分摊率
GKFRZWXdT ACB Finance Limited 亚洲商业财务有限公司
7K. 75%} acceptable form of reciprocity 合理的互惠条件
nms[No? acceptable rate 适当利率；适当汇率
(B4)L % acceptance agreement 承兑协议
i?!9 %U!z4 acceptance for honour 参加承兑
rci,&>L" acceptor 承兑人；接受人；受票人
av!;k2" acceptor for honour 参加承兑人
C4(xtSJSd! accident insurance 意外保险
b\0>uU Accident Insurance Association of Hong Kong 香港意外保险公会
B2kZ_4r B accident insurance scheme 意外保险计划
fx|d"VF[ accident year basis 意外年度基准
t}k:wzZ@ accommodation 通融；贷款
b@CjnAZ accommodation bill 通融票据；空头票据
f,yl'2{ accommodation party 汇票代发人
trDw|WA account balance 帐户余额；帐户结余
f !k ZyD7 account book 帐簿
)l`Ks account collected in advance 预收款项
+A?P 4} account current book 往来帐簿
Bug.>ln1 account of after-acquired property 事后取得的财产报告
G{[w+ObX account of defaulter 拖欠帐目
k( Sda>- account payable 应付帐款
xmnBG4,f account payee only [A/C payee only] 只可转帐；存入收款人帐户
<<01@Q < account receivable 应收帐款
Zy+ERaF|] account receivable report 应收帐款报表
EK4%4<" account statement 结单；帐单；会计财务报表
{3 account title 帐户名称；会计科目
S%MDQTM accountant's report 会计师报告
HVus\s\&y% Accountant's Report Rules 会计师报告规则
M U$tX accounting and auditing procedure 会计与审计程序；会计与核数程序
`v H|P Accounting Arrangements 《会计安排》
Kn->R9Tl accounting basis 会计基础
//c 6vG accounting by Official Receiver 破产管理署署长呈交的帐目
^mq(j_E. Accounting Circular 《会计通告》
-7&ywgxl accounting class 会计类别
FQ4R>@@5 accounting date 记帐日期；会计结算日期
26/<\{q~ accounting for money 款项核算
a"-uJn Accounting Officer 会计主任
`"65 _?B i accounting period 会计报告期；会计期
^"7- `<J accounting policy 会计政策；会计方针
8p 4[:M@ accounting practice 会计惯例
1*p6UR& accounting principle 会计准则
=
z mxki accounting record 会计记录
>fYcr #i0[ accounting report 会计报告
(H uvo9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
]<<,{IQ Accounting Society of China 中国会计学会
v'?Smd1v
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9KX% O-' accounting system 会计制度；会计系统
B(M-;F accounting transaction 会计事项；帐务交易
`F/R:!v accounting treatment 会计处理
E "=4( accounting year 会计年度
+#,J`fV% accretion 增值；添加
Z5TA4Q+Q accrual 应计项目；应累算数目
Rf0so accrual basis 应计制；权责发生制
we _CF*zj accrual basis accounting 应计制会计；权责发生制会计
b4L7] & accrue 应累算；应计
!AXLoq$SY accrued benefit 应累算利益
oIO@ # accrued charges 应计费用
b\JU%89 accrued cumulative preference share dividend 应累算的累积优先股股息
[lML^CYQ accrued expenses 应累算费用
ZY,$oFdsi accrued interest payable 应付利息；应计未付利息
LC]0c)v# accrued interest receivable 应收利息；应计未收利息
/4(HVua accrued right 累算权益
G%HG6
accruing profit 应累算的利润
8a* &,W accumulated fiscal reserve 累积财政储备
1av#u:jy~> accumulated profit 累积利润；滚存溢利
*j hgCm accumulated reserve 累积储备
'nPI
zK<v accumulation of surplus income 累积收益盈余
=-Hhm($n acquired assets 既得资产
Tl yyJ{~ acquisition 收购；购置；取得
?<jWEz= acquisition cost 购置成本
w=fWW^>bP acquisition expenses 购置费用
2z {B acquisition of 100% interest 收购全部股权
N4;g"k b acquisition of control 取得控制权
FNUs
.d" acquisition of fixed assets 购置固定资产
%P ~;>4i, acquisition of shell “买壳”
Jd/d\P acquisition price 收购价
d,?D '/ act of God 天灾
) A*53>JV acting partner 执事合伙人
=7e!'cF[ active market 买卖活跃的市场；交投畅旺的市场；旺市
Z e> R@rK active partner 积极参与的合伙人
P Ptmh. }e active trading 交投活跃
zwC ,,U actual circulation 实际流通
5 { (4 % actual cost 实际成本
2'=)ese actual expenditure 实际开支；实际支出
eV! (a8 actual income 实际入息；实际收入；实际收益
MH)V=xU|) actual market 现货市场
Fy\q >(v. actual price 现货价；实际价格
n@tt.n!{l actual profit 实际利润
xGyl7$J actual quotation 实盘；实际价位；实际报价
t W~kn9glZ actual year basis 按实际年度计算
+pgHCzwJE actuals 实货
^[SW07o~ actuarial investigation 精算调查
I )yaR+l actuarial principle 精算原则
} O+ xs3Uv actuarial report 精算师报告
iPl, KjGk Actuarial Society of Hong Kong 香港精算学会
f tM lm_u actuarial valuation 精算师估值
Ws5N|g actuary 精算师
aHC%:)ww: ad referendum agreement 暂定协议；有待覆核的协定
Ql vP[Jtr ad valorem duty 从价税；按值征税
,s So\% ad valorem duty system 从价税制
w t GS"L ad valorem fee 从价费
g%= K
rO ad valorem tariff 从价关税
fsPsP`| additional allowance 额外免税额
Q\s+w){f% additional amount for unexpired risk 未过期风险的额外款额
@_"cMU! additional assessable profit 补加应评税利润
nGWy4rY2S additional assessment 补加评税
gdD|' h additional commitment 额外承担
W8QP6 ^lY additional commitment vote 额外承担拨款
R\ 8[6H additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
##''d||u additional dependent parent allowance 供养父母额外免税额
ZRYlm$C additional provision 额外拨款
YGPb8 ! additional stamp duty 附加印花税
Zgh~7Z/ additional tax 补加税罚款；补加税款
" 4#&tNQ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
.! <yTh adjudged bankrupt 被裁定破产
w=?nD6Xhz adjudicated bankrupt 裁定破产人
@{RhO|UR adjudication fee 裁定费；评定印花税额手续费；评估契据费
Y$XzZ> VW adjudication of bankruptcy 裁定破产；宣告破产
68GH$ji adjudication of insolvency 裁定无力偿还债务
B.4e4%BBS adjusted actual 经调整的实数；调整后的实数
}%}$h2: adjusted current assets 经调整的流动资产；调整后的流动资产
v/xlb&Xx adjusted figure 经调整的数字；调整后的数额
U}:+Hz9 adjusted liabilities 经调整的负债；调整后的负债
i 1w ]j adjusted loss 经调整的亏损；调整后的亏损
evZP*N~G 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
p #w8$Qjp adjusted profit 经调整的利润；调整后的利润
u9Adu` adjusted surplus 经调整的盈余额；调整后的盈余额
@ NDcO,] adjusted value 经调整的价值；调整后的价值
h-Y>>l>PW0 adjustment 调整；修订；理算〔保险〕
Tv'1IE adjustment centre 调剂中心
pHb,*C</ adjustment lag 调整过程的时间差距；调整时差
DjaXJ?' adjustment mechanism 调整机制
pjS##pgVq adjustment of loss 亏损调整
n;.
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Q3& ?2 8 adjustment range 调整幅度
/,uxj5_cT administered exchange rate 受管制汇率
CvRCcSJM\2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
| qguLab( administration expenses 行政费用
I 2AQ
G administration fee 手续费；行政费
x1`w{5;C 2 administration in bankruptcy 破产管理
}~&0<8m administration order 遗产管理令
!21G $ [H administrator 管理人；遗产管理人
3/usgw1 administrator of the estate 遗产管理人
^W=hs9a+F admission of debt 债项承认书
/L2ZI1v admission of proof 接纳债权证明
K M )MUPr advance 放贷款项；垫付款项；预支款项；预付款项
cXt&k advance account 暂支帐目；预付款帐户
GIYdI#0RC advance compensation 预付补偿金
Ff>X='{ advance from shareholder 股东垫款
5l@} 1n advance pending reimbursement 预支以待日后付还
" LDNkw' advanced economy 先进经济体系
L' $\[~Ug advancement 预付；预付财产
yj'lHC advances warrant 垫款令
&S *{a advancing 贷出
"qC3%9e adverse balance 逆差
%4rlB$x adverse exchange 逆汇
Q'cWqr advertisement addressed to shareholders 在报章刊登的致股东通告
x] )j]k advice for collection 托收通知书
uL7}JQ, advice of drawing 提款通知书；汇票通知书
Yur}<>`( advice of payment 付款通知
D@ sMCR Advisory Committee [Securities and Futures Commission]
n% \\1 谘询委员会〔证券及期货事务监察委员会〕
$ #/8l58 Advisory Committee on Diversification 经济多元化谘询委员会
Fv,c8f affidavit 誓章；遗产申报誓章
E$ 8-8[ affidavit of no receipt 述明无收款的誓章
+ W1l9n * affiliate 联号；联营公司；附属公司
dk1q9Tx affiliated company 附属公司；联号；联营公司
nTsV>lQY, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
WxD$k3U affordability 负担能力
r9(c<E?,h African Development Bank [AfDB] 非洲开发银行
ER-Xd9R after-acquired property 事后取得的财产
":T"Y;
after-hours dealing 市后交易
i@P= *lLD after-tax profit 税后盈利；税后利润；税后溢利
"Ltp] nCR agency agreement 代理协议
ZTqt 4 H agency expenses 代理机构的开支
$l.8 agency fee 代理费
M@q)\UQ' Agency Law 《代理法》
$A74V [1^ agent 代理人；承销人
,1|=_M31 agent of company 公司代理人
i )cG agent's fee 代理人费；经纪费
X`v6gv5qj aggregate 总计；总数；总体数字
aVV E 2:M aggregate amount 总款额；总额
SK/}bZ;f aggregate assets and liabilities 总体资产与负债
t3}_mJ aggregate at constant price 按固定价格计算的总体数字
_ {^F8 aggregate demand 总需求
-KbO[b\V aggregate gross position 总持仓量
8Dx g6> aggregate limit 总限额
[Z'4YX S aggregate of salaries tax 合计薪俸税
%NlmLWF. aggregate performance 总体表现；总体业绩
Smy J@.L" aggregate supply 总体供应
4
}_}3. aggregate surplus 总盈余
u-n$%yDS aggregate total 整体总额
v{lDEF@2^N aggregate value 总值；合计价值
v(O@~ 8(I aggregated basis 合计基准
@DM NL sQ aggregated net chargeable income 合计应课税入息实额
<.lN'i;( aggregation 合并计算；合计；总和
y&4im; X0 aggregation of incomes of husband and wife 夫妇入息合并计算
GQ.akA_( aggregation of property 财产的总和
&SZAe/3+ agio 差价；贴水
"lA$;\& 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》
YP"%z6N@v Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
#/`MYh=!W 《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》
{az
LtTh Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
OB (~zUe.R 《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》
DVs$3RL Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?|2m0~%V= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
e6gj'Gm Y agreement for a settlement 授产协议
9p02K@wkD agreement for assignment 转让协议
A1zV5-E/ agreement for sale 售卖协议；买卖协议
-xH3}K% agreement for sale and purchase 买卖协议
JP]4* l agreement for the payment of interest 支付利息协议
w+%p4VkA<r agreement for the repayment of money 还款协议
D 5Z7?Y agreement of reinsurance 再保险协议
\q-["W34 Agricultural Bank of China 中国农业银行
fB; o3!y air passenger departure tax 飞机乘客离境税
}LI f]Y K Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
iu+H +_ airport tax 机场税
ONcS,oHW alcohol duty 酒精税
-Vg 0J6x alienation 让与；让渡；转让
kmf z.:j{ alimony 生活费；赡养费
=>TXo@rVN All Ordinaries Index [AOI] 所有普通股指数
sh<JB`^$(? all risks 全险；综合险
8p~[8} All Sales Record for Stock Market 《股票市场成交报告》
K}S=f\Q] Allied Capital Resources Limited 新联财务有限公司
?
zic1i all-items index [Consumer Price Index] 总指数〔消费物价指数〕
y(K:,CI allocation letter 拨款信件
OnW,R3eg allocation of fund 分配款项；预留款项
l_q1h]/
allocation of profit 利润分配；溢利分配
h7]>b'H allocation warrant 拨款令
k|_
>I allotment 分配；配股
mxvV~X % allotment notice 股份配售通知；配股通知
a5 g1.6hF allotment of shares 股份分配
79lG~BGE allowable 可获宽免；免税的
?0E-Lac= allowable business loss 可扣除的营业亏损
/8(t : allowable expenses 可扣税的支出
IP 1{gMG allowance 免税额；津贴；备抵；准备金
Ce3
allowance for debts 债项的免税额
!.{{QwZ allowance for depreciation by wear and tear 耗损折旧免税额
i6h0_q8
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C Bx5:}t allowance for inflation 为通货膨胀而预留的款项；通胀准备金
w$I$xup allowance for repairs and outgoings 修葺及支出方面的免税额
~Oj-W6-+&, allowance to debtor 给债务人的津贴
+qF,XJ2 alteration of capital 资本更改
@ (tiPV alternate trustee 候补受托人
==7=1 QfP amalgamation 合并
8\Z/mU*4 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1\,wV, ambit of charges 征税范围；收费范围
g5&,l amended valuation 经修订的估值
0jefV*3qpB American Commodities Exchange 美国商品交易所
'-X913eG! American Express Bank Limited 美国运通银行
vC 5 ( American Stock Exchange 美国证券交易所
e-{4qt amortization 摊销
Q# $dp amount due from banks 存放银行同业的款项
T^ah'WmNw amount due from banks abroad 存放海外银行同业的款项
xF9PjnWF= amount due from holding companies 控股公司欠款
p@xK`=Urb amount due from local banks 存放本港银行同业的款项
;V~~lcD&Y` amount due to banks 银行同业的存款
1 Yv#4t amount due to banks abroad 海外银行同业的存款
[SLBA_d amount due to holding companies 控股公司存款
N(&/ Ud amount due to local banks 本港银行同业的存款
VrRBwvp-K amount due to outport banks 外埠银行同业的存款
{7q +3f < amount for note issue 发行纸币的款额
pe@/tO&I amount of bond 担保契据的款额
]
i\a[3 amount of consideration 代价款额
cm7>%g(oQo amount of contribution 供款数额
_RzcMX amount of indebtedness 负债款额
lT]dj9l amount of principal of the loan 贷款本金额
Ed~2Qr\65 amount of rates chargeable 应征差饷数额
D8_-Dvp7H amount of share capital 股本额
EabZ7zFoN amount of sums assured 承保款额
~rU{Q>c amount of variation 变动幅度
OK9D4
7X amount of vote 拨款数额
Os7 3u#!' amount payable 应付款额
ODqWXw# amount receivable 应收款额
6JL:p{RLi Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qg@Wzs7c~ analysis 分析
uO `YA] ancillary risk 附属风险
Z,Tv8 ; annual account 周年帐目；周年帐目报表；年度决算；年结
#
OQ(oyT annual accounting date 年结日期
#6<9FY# annual allowance 每年免税额；年积金；年度津贴；年津
9Lxj
]W2^ annual balance 年度余额
q^w3n2 annual disposable income 每年可动用收入
NCysYm t annual estimates 周年预算
Ijj]_V{, annual fee 年费
(PCv4:`g annual general meeting 周年大会
5zBsu lRt annual growth rate 年增率；每年增长率
U~8 oE_+ annual long-term supplement 长期个案每年补助金
7[ra#>e8' annual pensionable emolument 可供计算退休金的年薪
X[c8P7 annual report 年报
@=[ SsS Annual Report on the Consumer Price Index 《消费物价指数年报》
)TcW.d6 annual return 周年报表；周年申报表；每年报税表格
$r=Ud > Annual Return Rules 《周年报表规则》
NLxsxomj annual review of consumer prices 每年消费物价回顾
Q:B : annual roll-forward basis 逐年延展方式
OW<5,h annual salary 年薪
d<v>C-nk% annual statement 年度报表；年度决算表
]jS+ItL@ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
k/#& ]8( annuitant 年金受益人
fOyL BixR annuity 年金
m< ;&B annuity contract 年金合约
.<`Rq ' annuity on human life 人寿年金
L~jKx)S% antecedent debt 先前的债项
IZ6[|Ach6 ante-dated cheque 倒填日期支票
V+l>wMeo anticipated expenditure 预期开支
Et+N4w anticipated net profit 预期纯利
.ZrQ{~t anticipated revenue 预期收入
ou@ P#:<B anti-inflation measure 反通货膨胀措施
z_J"Qk anti-inflationary stance 反通货膨胀立场
d98Z C+q apparent deficit 表面赤字
\/9uS.Kw apparent financial solvency 表面偿债能力
D jjG?(1 apparent partner 表面合伙人
AcYL 3 application for personal assessment 个人入息课税申请书
v(t?d application of fund 资金应用
MW+]w~7_Q application to release as liquidator and to destruct the books of accounts and documents
b |*A%?m 申请免除清盘人职务及毁灭帐簿与文件
|3MqAvPJ appointed actuary 委任精算师
xCV3HnZ appointed auditor 委任核数师；委任审计师
&?<o692 appointed trustee 委任的受托人
i=<N4Vx appointer 委任人
b&Sk./
J6 apportioned pro rata 按比例分摊
bg)yl iX apportionment 分配；分摊
89'XOXl&1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)S|}de/a2 apportionment formula 分摊方程式
eID"&SSU apportionment of estate duty 遗产税的分摊
HBL)_c{/O appraisal 估价；评估
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FYK| appreciable growth 可观增长
d\V\,% &. appreciable impact 显着影响
PU^Z7T); appreciable increase 可观增长
BS#@ehdig appreciation 增值；升值
f,Sybf/uHh appreciation against other currencies 相对其他货币升值
U:E:" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
&k?Mt #J appreciation tax 增值税
<c{RY.1[ appropriation 拨款；拨用；拨付
-_ [Z 5%B appropriation account 拨款帐目
KutR l$, Appropriation Bill 拨款法案
;Q2p~-0Q appropriation-in-aid system 补助拨款办法
ts Z r n approved assets 核准资产
$IQ !g approved basket stock 认可一篮子证券
mYN|)QVKy approved budget 核准预算
Cj}1 )qWq approved charitable donation 认可慈善捐款
)A['+s approved charitable institution 认可慈善机构
![iAALPNl approved currency 核准货币；认可货币
y@G5I > v approved estimates 核准预算
,bCPO` 45 approved estimates of expenditure 核准开支预算
(y AQm p p approved overseas insurer 核准海外保险人
U&/Jh^Yy approved overseas trust company 核准海外信托公司
9\i,3:Qc approved pooled investment fund 核准汇集投资基金
B" wk:\zC approved provident fund scheme 认可公积金计划
UGPD5wX? approved provision 核准拨款
It4 J \S approved redeemable share 核准可赎回股份
Kl$!_ $ approved regional stock 认可地区性证券
pVw)"\S% approved retirement scheme 认可退休金计划
Q<r O5 -K approved subordinated loan 核准附属贷款
b#.hw2?a` arbitrage 套戥；套汇；套利
vGC^1AM arbitrageur 套戥者；套汇者
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arbitrary amount 临时款项
?iU AzM8 arrangement 措施；安排；协定
Y2w 9]:J arrears 欠款
M *E4:A9_M arrears of pay 欠付薪酬
r$6z{Na\[ arrears of revenue 逾期未收税款；逾期未收的帐项
2|#3rF articles of association 组织章程；组织细则；组织章程细则
ue$\ i =jw Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
.Lp0_R@ ascertainment of profit 确定利润
a$FEL lMv "Asia Clear" “亚洲结算系统”
H.Z:at5n Asia Commercial Bank Ltd. 亚洲商业银行有限公司
56AaviE C Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ab'
f: Asian Development Fund [ADF] 亚洲发展基金
V2'(}k Asian dollar bond 亚洲美元债券
#T n~hnW Asian dollar market 亚洲美元市场
^c^9kK' Asian dollar rate 亚洲美元利率
BRV /7ao=" Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
-rlxxLT+ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
]`y4n=L. asked price 沽盘；喊价；索价；卖方报价
Kig.hHj@ assessable income 应评税入息
HlY4%M5q/ assessable loss 应评税亏损
>0 i?} assessable profit 应评税利润
Tfgx>2 assessable value 应评税值
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CJQC assessed profit 估定利润
d" nE+pgE assessed value 经评估价值
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7T4 assessment 评税；评定；估价；评税单
w-|i8%X assessment number 评税编号；估价编号
aIZ@5w"7 assessment of additional tax 补加税评税
z8= Gc$w! assessment of performance 业绩评估；实绩评价
& |26x
> Assessor 评税主任
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y?P:yy asset price bubbles 资产价格泡沫
Om{[ <tL asset-backed securities 具资产保证的证券
6$b"tdP assets accretion 资产增值
p(~>u'c assets and liabilities 资产与负债
+8Zt<snG assets betterment statement 资产递增表；资产改进表
q=}Lm;r assets lending 实物放款；有抵押贷款
j 46f Q assets of the company passing on the death 死者去世时转移的公司资产
c:51In|~{C assets pledged as security for liabilities 用作负债抵押的资产
ZQnJTS+ Rd assets portfolio 资产投资组合
2anx]QV4 assets price 资产价格
V4 Pf?g assets quality 资产质素
xK0VWi assets realization 资产变现
rFn;z}J2 assets refinancing arrangement 资产再集资安排
g V!Eotq assets securitization 资产证券化
mhp5} assets situated outside Hong Kong 在香港以外地方的资产
<0 R7uH assets stripping 削减资产；拆卖资产
l@<^V N@ assets value 资产值
E[6JHBE*r assignee 承让人
/%rbXrR4w assignment 转让；转让书；转让契
dt)
BMF8 assignment of interest 权益转让
i3*?fMxhu) assignment of letters patent and trade mark 专利证书及商标转让
Wb!%_1dER assignment of property 物业转让；物业转让书
0;3;Rs assignment right 转让权
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8F\ assignor 转让人
7~eo^/Pb S associate 有联系的人；有关连人士；相联者；合伙人；联系人
Nj.(iBmr Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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\"X@ associate member 附属会员
M,t8<y4 W/ associated body corporate 相联法人团体
E[t\LTt*n associated company 相联公司；联属公司
CjOaw$s associated corporation 相联法团
B 8|=P&L7N Association of Chartered Certified Accountants [ACCA] [United Kingdom]
o]}b#U8S 公认会计师公会〔英国〕
pt(GpbtWK Association of Futures Exchange Brokers 香港期货经纪协会
zV4%F"- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
[t<^WmgtxL association of underwriters 承保人组织
#'^p-Jdm assumption of control 接管
IL}pVa00{n assurance 担保；保险；转易；转易书
/, /T{V[ assurance of interest 权益的转易
L1Fn;nR at 19XX price 按一九ＸＸ年价格计算
q!""pr<n at a discount 按赔价计算；按贴水价格计算；打折扣
^Cyx "s't at a premium 按溢价计算；按升水价格计算
x7l)i!/$ at call 通知付款；按通知
H<%7aOw O2 at constant market price 按固定市价计算
0[T!}F^%e at constant price 按固定价格计算
FD#?pVyPn^ at cost 按成本计算
CTR|b}! at current market price 按当时市价计算；按现时市价计算
Zx55mSfx: at current price 按当时价格计算；按现时价格计算
doP4N6 at factor cost 按要素成本计算；按生产要素成本计算
E`iT>+LG< at money-of-the-day price 按付款当日价格计算
EFf<| v at or better 按指定或较佳价位〔买卖指令〕
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9`9 at par 按面值计算；平价
T6Ue\Sp' at sight 见票即付
_xAdvr' W at the close 按收市盘
mv SNKS at the opening 按开市盘
KHcf P7 attestation 见证；见证条款
^P:9iu)+]~ at-the-money option 平价期权
`\q4z-<- attorney 受权人；受托代表人
.-`7Av+7 attornment 新拥有人承认书
p."pI Bd attributable profit 可归属利润
vV#Jl)
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+tdt>)a Auckland Stock Exchange 奥克兰证券交易所
w^p
'D{{ auction 拍卖
0d`s(b54;O auctioneer 拍卖商
"KW\:uc / audit 审计；核数
QCa$<~ c Audit Commission 审计署
g*-
K!X6l Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
i <bFF03*S 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
mmTc.x h audit review 帐目审查
f&8&UL>e` Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
TxN#3 m?G audited account 审计帐目；经审计的帐目
A:p7\Kp;5} audited annual account 经审计的周年帐目
5^GUuFt5m audited balance sheet 经审计的资产负债表
z6|P]u auditor 核数师；核数主任；审计师
E} U y- auditor's certificate 核数师证明书；审计师证明书
}/(fe`7: auditor's report 核数师报告；审计师报告
.4_EaQ;jX Aussie bond 澳元债券
isDBNXV: austerity budget 紧缩预算
2 p@Rr7 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Qgo0uu M Australia All Ordinaries Index 澳洲所有普通股票指数
\P }~ICZA Australian Dollar [AUD] 澳元
vsqfvx Australian Options Market 澳大利亚期权市场
"]*0)h_ Australian Securities Commission 澳洲证券事务监察委员会
S=krF yFw Australian Society of Certified Practising Accountants 澳洲执业会计师公会
e xTpy Australian Stock Exchange 澳大利亚证券交易所
eO (VSjo'` Austrian Schilling [ATS] 奥地利先令
@5acTY Q authentication 认证；鉴证
9!_`HE+(XJ authority to purchase 委托购买证；委购书
sA3 4`ZAa authorization 认可；核准；授权；授权书
' "~|L>F%G authorization by direction 指示授权
hP`3Ao authorization by instruction 指令授权
7I^(v Q authorization by warrant 令状授权
G 5"UhnOD' authorization of unit trust 单位信托的认可
e]uk}#4 authorized agent 指定代理人
lsY5QE:Qrp authorized capital 法定资本
s#)fnNQ , authorized clerk 出市员
,U],Wu) authorized dealer 认可交易商
PM 7*@~. authorized financial institution 认可财务机构
tE3!; authorized fund 认可基金
-AD 3Pd|Y[ authorized fund house 获授权的基金公司；认可基金公司
;8|uY% ab authorized institution 认可机构
=6ZZ/+6b authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Ct|iZLh`j authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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T$^{/J authorized insurer 获授权保险人；获认可承保人
, hT t]w authorized investment 特准投资项目
KNQX\-= authorized person 获授权人
b0 PF7PEEQ authorized representative 获授权代表
{]Nvq9? authorized share capital 法定股本
x}AWWmXv automated quotation system 自动报价系统
y*vs}G'W Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
HS ="t3 自动交易系统〔香港期货交易所有限公司〕
BtVuI5*h automatic adjustment mechanism 自动调整机制
5mnIQ~psR automatic adjustment system 自动调整系统
E2LpQNvN%g Automatic Clearing House 自动票据交换所
db@i*Bf automatic exchange rates accumulation system 自动化汇率累集系统
T.`E DluG Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Pqo"~&Y|~ automatic teller machine [ATM] 自动柜员机
c:>&Bg&,6T autopay 自动转帐
u~bk~ 3.I available assets 可用资产
l yF~E available fiscal reserve 现存财政储备
vtCt6M available profit 可用利润
vbmi_[,U Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
<^
@1wg average 平均；平均数；海损
la</IpC average basic salary 平均基本薪金
,wlF n average consumer expenditure 平均消费开支；一般消费开支
n0>#?ek12 average cost 平均成本
9y>dDN M\< average cost of land production 增辟土地平均成本
GBHv| GO average daily turnover 平均每日成交额
b5No>U) / average daily wage rate 平均每日工资率
+a"MSPC4w average expenditure pattern 平均开支模式
x`WP*a7Fk] average growth rate 平均增长率
x : `oqbd average net fixed assets 固定资产平均净值
P`@d8 %*; average of relatives 相对价格平均数
;&s`g
average price 平均价格
J5*krH2i average propensity to consume 平均消费倾向；一般消费倾向
pzg|?U average propensity to save 平均储蓄倾向；一般储蓄倾向
"n}J6 average rate 平均率
)ra_`Qdcf average revenue 平均收入；平均收益
Ldf< average stock 平均库存；平均存货
O:{I9V-=>s average yearly rent 平均年租
k_
UY^vz. avoidance of double taxation 避免双重课税
!X`
5 avoidance of tax 避税
