A:
3NAU|//J A share Ａ股；甲类股份
mO<sw abatement of tax 减税；减扣免税额
8|*#r[x ABN AMRO Bank N.V. 荷兰银行
k`FCyO above-the-line expenditure 线上项目支出；经常预算支出
0goKiPx above-the-line receipt 线上项目收入；经常预算收入
"h?; )Ye ABSA Asia Limited 南非联合亚洲有限公司
RP 'VEJ absolute change 绝对数值变更
mC OJ1 } absolute expenditure 实际开支
db#QA#^S absolute guideline figure 绝对准则数字
AT Dm$ * absolute interest 绝对权益
\9k$pC+l absolute order of discharge 绝对破产解除令
FY q]-k{\ absolute profit margin 绝对利润幅度
oE@{h$= absolute value 实值；绝对值
t goOzk^ absolutely vested interest 绝对既得权益
64xq@_+ absorbed cost 已吸收成本；已分摊成本
wgfy; # absorption 吸收；分摊；合并
2r;^OWwr? absorption rate 吸收率；摊配率；分摊率
_%^t[4)q ACB Finance Limited 亚洲商业财务有限公司
\)Jv4U\; acceptable form of reciprocity 合理的互惠条件
&* GwA acceptable rate 适当利率；适当汇率
!_0kn6 S5 acceptance agreement 承兑协议
LoZ8;VU acceptance for honour 参加承兑
mw0#Dhyy1= acceptor 承兑人；接受人；受票人
Y*nzOD$ acceptor for honour 参加承兑人
4bXAA9" accident insurance 意外保险
94C)63V Accident Insurance Association of Hong Kong 香港意外保险公会
bL*;6TzRK accident insurance scheme 意外保险计划
S xV(.i' accident year basis 意外年度基准
HgL*/d accommodation 通融；贷款
y\0<f ` v6 accommodation bill 通融票据；空头票据
$jMU| { accommodation party 汇票代发人
s!S,;H account balance 帐户余额；帐户结余
0_b7*\x c account book 帐簿
$mFsf)1]]? account collected in advance 预收款项
Jg#L8>p1 account current book 往来帐簿
09?n5x!6 account of after-acquired property 事后取得的财产报告
nTrfbK@ account of defaulter 拖欠帐目
<q Z"W6&& account payable 应付帐款
Q|eRek account payee only [A/C payee only] 只可转帐；存入收款人帐户
Cr0
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Y#'mALC 2 account receivable report 应收帐款报表
+<&\* VR account statement 结单；帐单；会计财务报表
N_S>%Z+ account title 帐户名称；会计科目
LL3RC6;e accountant's report 会计师报告
8\c= Un Accountant's Report Rules 会计师报告规则
{MX_t/o= f accounting and auditing procedure 会计与审计程序；会计与核数程序
XP'Mv_!Z Accounting Arrangements 《会计安排》
| rJ_ accounting basis 会计基础
pL ` snVz accounting by Official Receiver 破产管理署署长呈交的帐目
ON Qp -$ Accounting Circular 《会计通告》
0_JbE accounting class 会计类别
7 s:`]V% accounting date 记帐日期；会计结算日期
}G
n2% accounting for money 款项核算
AU1P?lk Accounting Officer 会计主任
L8- accounting period 会计报告期；会计期
_nu
%`?Va accounting policy 会计政策；会计方针
_i [.5 accounting practice 会计惯例
pAg;Rib
accounting principle 会计准则
G#V5E)Dx accounting record 会计记录
I Nw c@XB accounting report 会计报告
cyUNJw Accounting Services Branch [Treasury] 会计事务部〔库务署〕
( 8+ _~_ Accounting Society of China 中国会计学会
4eb<SNi accounting statement 会计报表
JtYc'%OF accounting system 会计制度；会计系统
E:BEQ:(~L accounting transaction 会计事项；帐务交易
S!J.$Y<Ko accounting treatment 会计处理
x)<5f| j accounting year 会计年度
G3QB Rh{ accretion 增值；添加
pJ7wd~wF* accrual 应计项目；应累算数目
B.fLgQK0 accrual basis 应计制；权责发生制
FxOhF03\=[ accrual basis accounting 应计制会计；权责发生制会计
Bu?"b= B* accrue 应累算；应计
9R.I Ynq accrued benefit 应累算利益
(?-5p; accrued charges 应计费用
wqo2iRql accrued cumulative preference share dividend 应累算的累积优先股股息
?QO) b9 accrued expenses 应累算费用
Re?sopg0r accrued interest payable 应付利息；应计未付利息
@(.?e< accrued interest receivable 应收利息；应计未收利息
(zkh`8L accrued right 累算权益
01I5,Dm accruing profit 应累算的利润
N3^pFy` accumulated fiscal reserve 累积财政储备
<x@\3{{U accumulated profit 累积利润；滚存溢利
e2w$":6> accumulated reserve 累积储备
ixN>KwH accumulation of surplus income 累积收益盈余
aq3evm acquired assets 既得资产
:6LOb f\01 acquisition 收购；购置；取得
Z4'" * acquisition cost 购置成本
u E:#m.Q acquisition expenses 购置费用
R = HN>(U acquisition of 100% interest 收购全部股权
M%4o0k]E,s acquisition of control 取得控制权
[;dWFG"f acquisition of fixed assets 购置固定资产
UNo cm0!N' acquisition of shell “买壳”
@%J?[PG acquisition price 收购价
bTC2Ya act of God 天灾
) >a t] mH acting partner 执事合伙人
BXueOvO8 active market 买卖活跃的市场；交投畅旺的市场；旺市
@Zd+ XWFw active partner 积极参与的合伙人
}4xxge?r active trading 交投活跃
THQ W8 V actual circulation 实际流通
oMda)5 & actual cost 实际成本
{B|U 8j[ actual expenditure 实际开支；实际支出
g=; rM8W actual income 实际入息；实际收入；实际收益
j-$a a; actual market 现货市场
HCQ v"i}- actual price 现货价；实际价格
Rf 2/[ actual profit 实际利润
<Xw 6m$fr: actual quotation 实盘；实际价位；实际报价
;}K1c+m!5V actual year basis 按实际年度计算
aq"E@fb actuals 实货
rBs7,h actuarial investigation 精算调查
y5?T`ts,# actuarial principle 精算原则
GSV, actuarial report 精算师报告
#Q 6wv/"Ub Actuarial Society of Hong Kong 香港精算学会
S6 }_Z actuarial valuation 精算师估值
d T/*O8 actuary 精算师
&nn!{S^ ad referendum agreement 暂定协议；有待覆核的协定
/6F 1=O(c> ad valorem duty 从价税；按值征税
@FkNT~OZ ad valorem duty system 从价税制
, IuO;UV#) ad valorem fee 从价费
YkPz ~; ad valorem tariff 从价关税
Y'/` ?CK additional allowance 额外免税额
hX)r% v: additional amount for unexpired risk 未过期风险的额外款额
-a3+C,I8g additional assessable profit 补加应评税利润
fh$U " additional assessment 补加评税
En6fmEn&;o additional commitment 额外承担
5`oor86 additional commitment vote 额外承担拨款
W_8 FzXA additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
05* _h0} additional dependent parent allowance 供养父母额外免税额
'DsfKR^ s additional provision 额外拨款
&0f7 >.y additional stamp duty 附加印花税
[k-7Kq additional tax 补加税罚款；补加税款
8q7KqYu Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
f]$ g9H adjudged bankrupt 被裁定破产
%H<w.]> adjudicated bankrupt 裁定破产人
_KmpC>J+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
~2@U85"o adjudication of bankruptcy 裁定破产；宣告破产
K *vNv 4 adjudication of insolvency 裁定无力偿还债务
V 2w[0^ L adjusted actual 经调整的实数；调整后的实数
{z@vSQ=)=P adjusted current assets 经调整的流动资产；调整后的流动资产
HAo8]?J adjusted figure 经调整的数字；调整后的数额
U '-MMwE] adjusted liabilities 经调整的负债；调整后的负债
toTAWT D adjusted loss 经调整的亏损；调整后的亏损
/dOQ4VA\ 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
=i%2/kdi0b adjusted profit 经调整的利润；调整后的利润
PyYKeo= adjusted surplus 经调整的盈余额；调整后的盈余额
0x^$q?
\A adjusted value 经调整的价值；调整后的价值
z('93vsO adjustment 调整；修订；理算〔保险〕
R$,`}@VqZ3 adjustment centre 调剂中心
rA*,)I_v@ adjustment lag 调整过程的时间差距；调整时差
A G} '
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ZM; EjS 1 adjustment of loss 亏损调整
JPQ02&e adjustment process 调整过程；调整程序
Xki/5roCQ| adjustment range 调整幅度
8SAz,m!W) administered exchange rate 受管制汇率
q*{"6"4( Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
UMhM8m!=o administration expenses 行政费用
w?M*n<)
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+\Q6Onqr administration in bankruptcy 破产管理
.E;6Xx_+r administration order 遗产管理令
vW$] :). administrator 管理人；遗产管理人
jn}6yXB administrator of the estate 遗产管理人
i e.cTTOI admission of debt 债项承认书
gK)B3dH*& admission of proof 接纳债权证明
tY# F8a& advance 放贷款项；垫付款项；预支款项；预付款项
Qg 6m advance account 暂支帐目；预付款帐户
A9 l^S|r advance compensation 预付补偿金
$<s@S;Ri advance from shareholder 股东垫款
5 jNBt>.0 advance pending reimbursement 预支以待日后付还
DA@
{ d-A advanced economy 先进经济体系
[&3"kb advancement 预付；预付财产
NlcW nSv advances warrant 垫款令
/u:Sn=SPd advancing 贷出
3}twWnQZJ adverse balance 逆差
K& |zWpb adverse exchange 逆汇
{z F advertisement addressed to shareholders 在报章刊登的致股东通告
eA4*Be;9e advice for collection 托收通知书
dJ24J+9}]j advice of drawing 提款通知书；汇票通知书
ixKQh};5/ advice of payment 付款通知
4zf#zJw Advisory Committee [Securities and Futures Commission]
H8\{ GG g 谘询委员会〔证券及期货事务监察委员会〕
fI$, ?> Advisory Committee on Diversification 经济多元化谘询委员会
%< j=& affidavit 誓章；遗产申报誓章
kI[EG<N1k affidavit of no receipt 述明无收款的誓章
38'H-]8q" affiliate 联号；联营公司；附属公司
AP c@1="#J affiliated company 附属公司；联号；联营公司
eazP' (rc affirmation [estate duty] 非宗教式宣誓〔遗产税〕
,+'f unH affordability 负担能力
Z N4&:9M African Development Bank [AfDB] 非洲开发银行
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\$ after-acquired property 事后取得的财产
}f-rWe{gs> after-hours dealing 市后交易
7gQt
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r1?LKoJOn agency agreement 代理协议
%;W8; agency expenses 代理机构的开支
m9e$ZZG$ agency fee 代理费
! h4 So4p Agency Law 《代理法》
^Ws~h\{% agent 代理人；承销人
um8ZhX q agent of company 公司代理人
:sA-$*&x agent's fee 代理人费；经纪费
sg6 cq_\ aggregate 总计；总数；总体数字
,RT\&Ze5 aggregate amount 总款额；总额
i-og eR? aggregate assets and liabilities 总体资产与负债
czZ-C +}% aggregate at constant price 按固定价格计算的总体数字
`HJw wKd aggregate demand 总需求
A1'I K. aggregate gross position 总持仓量
@ ic s aggregate limit 总限额
I"
j7 aggregate of salaries tax 合计薪俸税
=)I{KT:y aggregate performance 总体表现；总体业绩
?5GjH~ aggregate supply 总体供应
*@BBlkcx aggregate surplus 总盈余
X*Q 7Yu aggregate total 整体总额
9QX{b+}"e aggregate value 总值；合计价值
D 3HB`{ aggregated basis 合计基准
>=Rb:#UM aggregated net chargeable income 合计应课税入息实额
Ys3C'Gc aggregation 合并计算；合计；总和
G: &Q)_ aggregation of incomes of husband and wife 夫妇入息合并计算
l{pF^?K aggregation of property 财产的总和
4PF4# agio 差价；贴水
<s{/ka3 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
#{ ?oUg>$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
fsmH] ;"GD 《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》
Sqge5 v Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
?PQi VL 《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》
PCIC*!{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
LnyA 5T 《香港政府和大韩民国政府关于相互促进和保护投资协定》
m76]INq agreement for a settlement 授产协议
6R,;c7Izhd agreement for assignment 转让协议
9,>M/_8> agreement for sale 售卖协议；买卖协议
}}x R?+4A agreement for sale and purchase 买卖协议
-OW$ agreement for the payment of interest 支付利息协议
oz0-' _
agreement for the repayment of money 还款协议
:m~lgb< agreement of reinsurance 再保险协议
~g,QwaA[ Agricultural Bank of China 中国农业银行
_j2`#|oG air passenger departure tax 飞机乘客离境税
@v '<~9vG Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
%FRkvqV* airport tax 机场税
[{c8:)ar alcohol duty 酒精税
~G$OY9UC alienation 让与；让渡；转让
M1>a,va8Zq alimony 生活费；赡养费
"bO] All Ordinaries Index [AOI] 所有普通股指数
vaU7tJ: all risks 全险；综合险
JH5])i 0 All Sales Record for Stock Market 《股票市场成交报告》
6 x7=0}' Allied Capital Resources Limited 新联财务有限公司
D"WkD j"M all-items index [Consumer Price Index] 总指数〔消费物价指数〕
tvH)I px allocation letter 拨款信件
{38aaf|'/ allocation of fund 分配款项；预留款项
.5z|g@
6 allocation of profit 利润分配；溢利分配
qqAsh] Z allocation warrant 拨款令
!3&}r
allotment 分配；配股
h}d7M55#| allotment notice 股份配售通知；配股通知
oy'+n- allotment of shares 股份分配
YS~x-5OE\ allowable 可获宽免；免税的
x~z 2l# ow allowable business loss 可扣除的营业亏损
-| T^ allowable expenses 可扣税的支出
NR [VGZj allowance 免税额；津贴；备抵；准备金
hPH7(f|c{g allowance for debts 债项的免税额
Nl8Cctrf allowance for depreciation by wear and tear 耗损折旧免税额
4Nz Hzn allowance for funeral expenses 殡殓费的免税额
t.TQ@c+,J allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Z`!pU" O9l allowance for repairs and outgoings 修葺及支出方面的免税额
y1saE allowance to debtor 给债务人的津贴
LH8?0 N[ alteration of capital 资本更改
i0!F alternate trustee 候补受托人
sg y amalgamation 合并
kO #`m ] ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
)}aF =% ambit of charges 征税范围；收费范围
K_xOY
* amended valuation 经修订的估值
h ^c'L=dR American Commodities Exchange 美国商品交易所
(l,o UBRr American Express Bank Limited 美国运通银行
sDC RL%0QK American Stock Exchange 美国证券交易所
5C&f-* Bh amortization 摊销
|q>Mw-= amount due from banks 存放银行同业的款项
utE:HD.PN amount due from banks abroad 存放海外银行同业的款项
5 6R , +sN amount due from holding companies 控股公司欠款
!< )_ F amount due from local banks 存放本港银行同业的款项
GwycSb1 amount due to banks 银行同业的存款
M}<=~/k`j amount due to banks abroad 海外银行同业的存款
!RD,:\5V amount due to holding companies 控股公司存款
D^~g q`/) amount due to local banks 本港银行同业的存款
IO'Q}bU4vs amount due to outport banks 外埠银行同业的存款
^`7t@G$ D amount for note issue 发行纸币的款额
t<7WM'2<y amount of bond 担保契据的款额
7 AiCQW f9 amount of consideration 代价款额
V Y3{1Dlf amount of contribution 供款数额
Yp)U'8{h c amount of indebtedness 负债款额
00p 7sZU^ amount of principal of the loan 贷款本金额
Ed-gYL^< amount of rates chargeable 应征差饷数额
w;(gi amount of share capital 股本额
{|%O)fr, amount of sums assured 承保款额
Dfo9jYPf amount of variation 变动幅度
C"{ on% amount of vote 拨款数额
(D{}1sZBQ amount payable 应付款额
l_%~X 9" amount receivable 应收款额
$^!w`>0C Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$Da^z[ 8e analysis 分析
?X1#b2 s ancillary risk 附属风险
a3 x~B =E annual account 周年帐目；周年帐目报表；年度决算；年结
e2fct|' annual accounting date 年结日期
X
A|`wAGP annual allowance 每年免税额；年积金；年度津贴；年津
z,)sS<t( annual balance 年度余额
{Jc!T:vJ annual disposable income 每年可动用收入
aiH r2x6 annual estimates 周年预算
OKVYpf annual fee 年费
>C[1@-]G%7 annual general meeting 周年大会
gT
OMD annual growth rate 年增率；每年增长率
t["Df; "O annual long-term supplement 长期个案每年补助金
^I H1@ annual pensionable emolument 可供计算退休金的年薪
qr c/Q;$ annual report 年报
[//f BO Annual Report on the Consumer Price Index 《消费物价指数年报》
\sd "iMEi annual return 周年报表；周年申报表；每年报税表格
MDP M OA Annual Return Rules 《周年报表规则》
aC: l; annual review of consumer prices 每年消费物价回顾
l'T0< annual roll-forward basis 逐年延展方式
f zO8by annual salary 年薪
}D+8 K annual statement 年度报表；年度决算表
)mdNvb[*n 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
7
L\? annuitant 年金受益人
to 6Q90( annuity 年金
W<VHv"?V annuity contract 年金合约
BT3O_X`u annuity on human life 人寿年金
@E2nF|N antecedent debt 先前的债项
(Y)h+}n5N ante-dated cheque 倒填日期支票
?m1$*j anticipated expenditure 预期开支
;l ()3 ; anticipated net profit 预期纯利
LDe VNVM anticipated revenue 预期收入
\T9UbkR anti-inflation measure 反通货膨胀措施
\<B6> anti-inflationary stance 反通货膨胀立场
!@ { [I:5 apparent deficit 表面赤字
SZ{cno1` apparent financial solvency 表面偿债能力
H>f{3S-% apparent partner 表面合伙人
6 W;k IoB application for personal assessment 个人入息课税申请书
9 Zm<1Fw application of fund 资金应用
E{ s|# application to release as liquidator and to destruct the books of accounts and documents
l|A8AuO*? 申请免除清盘人职务及毁灭帐簿与文件
ssITe., ny appointed actuary 委任精算师
_ kN% 6~+U appointed auditor 委任核数师；委任审计师
)c/y07er appointed trustee 委任的受托人
o(/ ia3 appointer 委任人
8
-;ZPhN& apportioned pro rata 按比例分摊
z|*6f FE apportionment 分配；分摊
L0b] ^_ tI Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
}27Vh0v apportionment formula 分摊方程式
%E"/]!}3 apportionment of estate duty 遗产税的分摊
"NH+qQhs appraisal 估价；评估
OeGuq.> w appreciable growth 可观增长
PV6 * -[ appreciable impact 显着影响
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D{OBv* appreciable increase 可观增长
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JH'YV appreciation 增值；升值
JK " uj% appreciation against other currencies 相对其他货币升值
T zYgH appreciation of the exchange value of Hong Kong dollar 港元汇值上升
NB5B$q_'# appreciation tax 增值税
?]D+H%3[$i appropriation 拨款；拨用；拨付
o%PoSZZ appropriation account 拨款帐目
Z 4ov Appropriation Bill 拨款法案
\BaN5+ B6 appropriation-in-aid system 补助拨款办法
' ,`4 U F approved assets 核准资产
&W+G{W{3 approved basket stock 认可一篮子证券
G!Oq>7 approved budget 核准预算
!a(qqZ|s approved charitable donation 认可慈善捐款
h_G|.7! approved charitable institution 认可慈善机构
dG>Wu o approved currency 核准货币；认可货币
8/?uU]#Q approved estimates 核准预算
l=~9 9mE approved estimates of expenditure 核准开支预算
}|"*"kxi! approved overseas insurer 核准海外保险人
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b[o"Uq@8? approved pooled investment fund 核准汇集投资基金
50bP&dj& approved provident fund scheme 认可公积金计划
|uwteG5?$s approved provision 核准拨款
2G5!u) approved redeemable share 核准可赎回股份
ku9F N approved regional stock 认可地区性证券
h;UdwmT approved retirement scheme 认可退休金计划
Pq\V($gN approved subordinated loan 核准附属贷款
Z?v6pjZ? arbitrage 套戥；套汇；套利
I+?$4SC arbitrageur 套戥者；套汇者
u$,Wyi )L arbitrary amount 临时款项
zGd*Q5l arrangement 措施；安排；协定
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gr&s+ arrears 欠款
T>Rf?%o arrears of pay 欠付薪酬
A;j$rGx arrears of revenue 逾期未收税款；逾期未收的帐项
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m@oB2x) articles of association 组织章程；组织细则；组织章程细则
TgE.=` "7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
f9XO9N,hE: ascertainment of profit 确定利润
:G=1$gb "Asia Clear" “亚洲结算系统”
rn[}{1I33Q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
VE"0 VB. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&R FM
d= Asian Development Fund [ADF] 亚洲发展基金
oy2 dA Asian dollar bond 亚洲美元债券
4f[M$xU&h Asian dollar market 亚洲美元市场
d>b,aj( Asian dollar rate 亚洲美元利率
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v, Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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a~*58 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
B0 XBI0w^Y asked price 沽盘；喊价；索价；卖方报价
Wl RZ|. assessable income 应评税入息
}%ZG> LG5J assessable loss 应评税亏损
5A ]LNA4i assessable profit 应评税利润
h-+a;![ assessable value 应评税值
(:bCOEZ assessed profit 估定利润
*e z~~ Y assessed value 经评估价值
(=tF2YBV assessment 评税；评定；估价；评税单
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tTh;.88Z{ assessment of additional tax 补加税评税
0CV sDVA assessment of performance 业绩评估；实绩评价
\%?8jQ'tX Assessor 评税主任
t"bPKFRy9E asset price bubbles 资产价格泡沫
ocA'goI- asset-backed securities 具资产保证的证券
{ p*hN i)0 assets accretion 资产增值
yH"$t/cU"R assets and liabilities 资产与负债
i&'^9"Z)O assets betterment statement 资产递增表；资产改进表
a(43]d& assets lending 实物放款；有抵押贷款
$h]Y<&('G assets of the company passing on the death 死者去世时转移的公司资产
k1Mxsd assets pledged as security for liabilities 用作负债抵押的资产
]^6y NtLK assets portfolio 资产投资组合
3| '#n[3 assets price 资产价格
JXRf4QmG assets quality 资产质素
W/ZahPPq assets realization 资产变现
V=zM5 MH2 assets refinancing arrangement 资产再集资安排
N7HbOLpM assets securitization 资产证券化
6[3Ioh assets situated outside Hong Kong 在香港以外地方的资产
OxHw1k assets stripping 削减资产；拆卖资产
6=g]Y!o $ assets value 资产值
2*FWIHyf assignee 承让人
u388 Wj
assignment 转让；转让书；转让契
gQpD]p%k assignment of interest 权益转让
Dss/>!
mN assignment of letters patent and trade mark 专利证书及商标转让
zEPx assignment of property 物业转让；物业转让书
zr; Y1Xt4 assignment right 转让权
rb}wv16? assignor 转让人
<j1d~XU} associate 有联系的人；有关连人士；相联者；合伙人；联系人
l;{ N/cS Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
WVT5VJ7 * associate member 附属会员
$6&GAJe associated body corporate 相联法人团体
tp0!,n e* associated company 相联公司；联属公司
e" s {_V associated corporation 相联法团
Yr"!&\[oz Association of Chartered Certified Accountants [ACCA] [United Kingdom]
q{De&Bu 公认会计师公会〔英国〕
6aF'^6+a Association of Futures Exchange Brokers 香港期货经纪协会
qvfAG 0p Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(|a$N.e&K association of underwriters 承保人组织
x+*L5$;h assumption of control 接管
X v7U<q assurance 担保；保险；转易；转易书
qJFgbq4- assurance of interest 权益的转易
<GT> s at 19XX price 按一九ＸＸ年价格计算
cxP9n8CuT at a discount 按赔价计算；按贴水价格计算；打折扣
@(,{_c ] at a premium 按溢价计算；按升水价格计算
F3Ak'h{Ay at call 通知付款；按通知
*/5<L99v at constant market price 按固定市价计算
fdq^!MWTi at constant price 按固定价格计算
jY#(A23 at cost 按成本计算
u5{5ts+: at current market price 按当时市价计算；按现时市价计算
DtJTnvG~B at current price 按当时价格计算；按现时价格计算
++Ys9Y)*, at factor cost 按要素成本计算；按生产要素成本计算
nzE,F\k at money-of-the-day price 按付款当日价格计算
v1"g!%U6 at or better 按指定或较佳价位〔买卖指令〕
(9YYv+GGd* at par 按面值计算；平价
|<$<L`xo e at sight 见票即付
O2'bNR at the close 按收市盘
$ `XN at the opening 按开市盘
iQm.]A attestation 见证；见证条款
RLu$ $Eb at-the-money option 平价期权
Z *)y.i ` attorney 受权人；受托代表人
ZXsY-5$#d- attornment 新拥有人承认书
JW % /^' attributable profit 可归属利润
=~W0 ~lxX attributable share value 可归属股份价值
` r'0" V Auckland Stock Exchange 奥克兰证券交易所
RP|>&I auction 拍卖
%];h|[ax] auctioneer 拍卖商
1 ~B< audit 审计；核数
=UB*xm%! Audit Commission 审计署
FUzMc1zy| Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Kixr6 \ 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〕
N&x WHFn]C audit review 帐目审查
DQ n`@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
C$'D]fX audited account 审计帐目；经审计的帐目
z3vsz audited annual account 经审计的周年帐目
#A|D\IhF audited balance sheet 经审计的资产负债表
) 4'x7Qg/ auditor 核数师；核数主任；审计师
~3'OiIw1@ auditor's certificate 核数师证明书；审计师证明书
dxkRk#m f: auditor's report 核数师报告；审计师报告
Hlt8al3 Aussie bond 澳元债券
4(Cd austerity budget 紧缩预算
B
\_d5WJ< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Mg a@JA" Australia All Ordinaries Index 澳洲所有普通股票指数
'Ffy8z{& 3 Australian Dollar [AUD] 澳元
OZ>)sL Australian Options Market 澳大利亚期权市场
j5,^9' Australian Securities Commission 澳洲证券事务监察委员会
dK J@{d Australian Society of Certified Practising Accountants 澳洲执业会计师公会
t > x-1vf% Australian Stock Exchange 澳大利亚证券交易所
l?o-!M{ Austrian Schilling [ATS] 奥地利先令
!Ig|m+ authentication 认证；鉴证
##EB; Y authority to purchase 委托购买证；委购书
zldfRo\wl authorization 认可；核准；授权；授权书
)y%jLiQv authorization by direction 指示授权
]< s\V-y authorization by instruction 指令授权
R%Ui6dCLo authorization by warrant 令状授权
^6)GS%R authorization of unit trust 单位信托的认可
'#,e
@v authorized agent 指定代理人
DD/>{kff authorized capital 法定资本
_4.]A 3;} authorized clerk 出市员
J0ZxhxX35 authorized dealer 认可交易商
X6LhM authorized financial institution 认可财务机构
wQD0 vsD authorized fund 认可基金
9lZAa8Rx i authorized fund house 获授权的基金公司；认可基金公司
n)
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;t;Y.*&=S authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
? f bgU authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
VxkCK02k authorized insurer 获授权保险人；获认可承保人
ZR;8r Z]( authorized investment 特准投资项目
M# \ < authorized person 获授权人
E[|s>Xv~ authorized representative 获授权代表
BR& Aq authorized share capital 法定股本
hzT{3YtY2 automated quotation system 自动报价系统
nabBU4;h Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
AfbB~Ll Bq 自动交易系统〔香港期货交易所有限公司〕
v"P&` 1=T automatic adjustment mechanism 自动调整机制
Pl rkgS0J automatic adjustment system 自动调整系统
_pz,okO[V Automatic Clearing House 自动票据交换所
K0EY<Ltq automatic exchange rates accumulation system 自动化汇率累集系统
]6$,IKE7 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
KG V.S automatic teller machine [ATM] 自动柜员机
54q4CagFq autopay 自动转帐
H&w:`JYDL3 available assets 可用资产
w(7 6H^e available fiscal reserve 现存财政储备
GBH_r 0 available profit 可用利润
K3vseor Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
v2 29H< average 平均；平均数；海损
_ztZ> ' average basic salary 平均基本薪金
0>,.c2) , average consumer expenditure 平均消费开支；一般消费开支
]{f^;y8 average cost 平均成本
==Q WwPpA average cost of land production 增辟土地平均成本
N$\ bg|v average daily turnover 平均每日成交额
YCa@R!M *O average daily wage rate 平均每日工资率
*4 <4 average expenditure pattern 平均开支模式
s? QVX~S" average growth rate 平均增长率
\#4m@ average net fixed assets 固定资产平均净值
d]tv'|E13 average of relatives 相对价格平均数
[[:UhrH- average price 平均价格
r4O|() average propensity to consume 平均消费倾向；一般消费倾向
J>rka]* average propensity to save 平均储蓄倾向；一般储蓄倾向
9R9__w; average rate 平均率
Y 3#Nux% average revenue 平均收入；平均收益
L'zE<3O'3 average stock 平均库存；平均存货
uije#cj#O average yearly rent 平均年租
y[:
~ CL avoidance of double taxation 避免双重课税
A /q2g7My avoidance of tax 避税
