A:
A[JM4 x
A share Ａ股；甲类股份
wW5Yw
i abatement of tax 减税；减扣免税额
%l|\of7P2} ABN AMRO Bank N.V. 荷兰银行
J-XTN"O above-the-line expenditure 线上项目支出；经常预算支出
'[ 0YIn above-the-line receipt 线上项目收入；经常预算收入
Pa&4)OD ABSA Asia Limited 南非联合亚洲有限公司
u)~s4tP4 absolute change 绝对数值变更
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absolute expenditure 实际开支
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VX absolute guideline figure 绝对准则数字
6fGK (r absolute interest 绝对权益
.NnGVxc5* absolute order of discharge 绝对破产解除令
1;&T^Gdj absolute profit margin 绝对利润幅度
tX?J@+ absolute value 实值；绝对值
|Gu EGmR absolutely vested interest 绝对既得权益
XwP x9+b6j absorbed cost 已吸收成本；已分摊成本
hY=I5[* absorption 吸收；分摊；合并
(>AFyh&3,X absorption rate 吸收率；摊配率；分摊率
Dbz]{_Y; ACB Finance Limited 亚洲商业财务有限公司
0roCP =; acceptable form of reciprocity 合理的互惠条件
BX3lP v acceptable rate 适当利率；适当汇率
i0ybJOa4 acceptance agreement 承兑协议
[cpNiw4e acceptance for honour 参加承兑
L|\Diap acceptor 承兑人；接受人；受票人
~g dd cTp acceptor for honour 参加承兑人
'n4u-pM(nB accident insurance 意外保险
I 7G,`h+H Accident Insurance Association of Hong Kong 香港意外保险公会
Ekjf^Uo accident insurance scheme 意外保险计划
_B$"e[:yX accident year basis 意外年度基准
% wL, v.} accommodation 通融；贷款
.
#U}q 7X accommodation bill 通融票据；空头票据
C *rd;+1A accommodation party 汇票代发人
<[h z?:G"$ account balance 帐户余额；帐户结余
o^GC=Aca` account book 帐簿
1JeJxzv>C account collected in advance 预收款项
[hnK/4! account current book 往来帐簿
r\xXU~$9v account of after-acquired property 事后取得的财产报告
KY+]RxX account of defaulter 拖欠帐目
o0`q#>7!_b account payable 应付帐款
j04/[V) account payee only [A/C payee only] 只可转帐；存入收款人帐户
x+:zq<0| account receivable 应收帐款
LdEE+"J w account receivable report 应收帐款报表
#U@| J}a account statement 结单；帐单；会计财务报表
t?3BCm$Mi account title 帐户名称；会计科目
VGZ6 accountant's report 会计师报告
qd(hQsfqYU Accountant's Report Rules 会计师报告规则
|M E{gy`5 accounting and auditing procedure 会计与审计程序；会计与核数程序
yekRwo| Accounting Arrangements 《会计安排》
]>8)|]O6n accounting basis 会计基础
dtTlIhh 1V accounting by Official Receiver 破产管理署署长呈交的帐目
~6d5zI4\ Accounting Circular 《会计通告》
3cThu43c accounting class 会计类别
[Vp\$;\nT accounting date 记帐日期；会计结算日期
Le&;g4% accounting for money 款项核算
, N
344y Accounting Officer 会计主任
J"&y |; G accounting period 会计报告期；会计期
oEIqA accounting policy 会计政策；会计方针
zs8 I accounting practice 会计惯例
v<&v]!nF accounting principle 会计准则
sykFSPy`' accounting record 会计记录
e /94y6*> accounting report 会计报告
[z+x"9l0! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
oAz<G Accounting Society of China 中国会计学会
x'i0KF accounting statement 会计报表
bl.EIyG> accounting system 会计制度；会计系统
wPH+n-&e accounting transaction 会计事项；帐务交易
U ~/ID accounting treatment 会计处理
VDiOO accounting year 会计年度
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,Npv3( accretion 增值；添加
?Aw 3lH#: accrual 应计项目；应累算数目
0N5bPb accrual basis 应计制；权责发生制
!Uy >eji} accrual basis accounting 应计制会计；权责发生制会计
)!, @m>0v{ accrue 应累算；应计
uV77E*+7\ accrued benefit 应累算利益
+c?ie4 accrued charges 应计费用
7K :FeW'N accrued cumulative preference share dividend 应累算的累积优先股股息
s=U\_koyH accrued expenses 应累算费用
V6*? $o accrued interest payable 应付利息；应计未付利息
cL7C 2wB` accrued interest receivable 应收利息；应计未收利息
gjZx8oIoP accrued right 累算权益
fIkT"? accruing profit 应累算的利润
3EOyq^I% accumulated fiscal reserve 累积财政储备
}]Gb UC!Zb accumulated profit 累积利润；滚存溢利
S:GTc QU accumulated reserve 累积储备
4J}3,+ accumulation of surplus income 累积收益盈余
e=J*Esc@k acquired assets 既得资产
sam[ s4@eQ acquisition 收购；购置；取得
Hirr=a 3 acquisition cost 购置成本
w Y`#$)O0* acquisition expenses 购置费用
V16% Ne acquisition of 100% interest 收购全部股权
61,O%lV acquisition of control 取得控制权
6[+j'pW? acquisition of fixed assets 购置固定资产
PbN3;c3 acquisition of shell “买壳”
{AgBwBCE acquisition price 收购价
,qu:< act of God 天灾
s41adw > acting partner 执事合伙人
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BJvZ}Q active market 买卖活跃的市场；交投畅旺的市场；旺市
m n`5pha active partner 积极参与的合伙人
y5%5O xB active trading 交投活跃
G?ZC 9w]rA actual circulation 实际流通
mATH*[Y actual cost 实际成本
3' ^S3W% actual expenditure 实际开支；实际支出
?i%nM lcc actual income 实际入息；实际收入；实际收益
k =| K| actual market 现货市场
AY;<q$8j%, actual price 现货价；实际价格
zq=&4afOE actual profit 实际利润
t=
*Jg/$ actual quotation 实盘；实际价位；实际报价
Hz? ,#>{ actual year basis 按实际年度计算
y/\ZAtnLo actuals 实货
;sQ2 0 B' actuarial investigation 精算调查
pN+I]NgQ actuarial principle 精算原则
>~wu3q actuarial report 精算师报告
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Kh.h Actuarial Society of Hong Kong 香港精算学会
KBj@V6Q actuarial valuation 精算师估值
~'{VaYk]v actuary 精算师
|*1xrM:v~ ad referendum agreement 暂定协议；有待覆核的协定
r\RFDj ad valorem duty 从价税；按值征税
>#?iO]). ad valorem duty system 从价税制
O m6Mmoqh ad valorem fee 从价费
D 2$ ^ " ad valorem tariff 从价关税
5p{25N_t additional allowance 额外免税额
#G~wE*VR$ additional amount for unexpired risk 未过期风险的额外款额
C *Xik9n additional assessable profit 补加应评税利润
oX {@'B additional assessment 补加评税
9 t A E#A additional commitment 额外承担
6VFirLd additional commitment vote 额外承担拨款
UOJ*a1BM additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
kwc*is additional dependent parent allowance 供养父母额外免税额
23k)X"5 additional provision 额外拨款
]_\AHnJ additional stamp duty 附加印花税
q|Fjm]AF additional tax 补加税罚款；补加税款
L6x B`E9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
AoU_;B\b% adjudged bankrupt 被裁定破产
S*s:4uf adjudicated bankrupt 裁定破产人
J@gm@ jLc adjudication fee 裁定费；评定印花税额手续费；评估契据费
K4Y' B
o4 adjudication of bankruptcy 裁定破产；宣告破产
$E @ouX? adjudication of insolvency 裁定无力偿还债务
0<3E adjusted actual 经调整的实数；调整后的实数
AHWh}~Yi adjusted current assets 经调整的流动资产；调整后的流动资产
X98#QR#m adjusted figure 经调整的数字；调整后的数额
BjB&[5?z adjusted liabilities 经调整的负债；调整后的负债
"]<w x_!+} adjusted loss 经调整的亏损；调整后的亏损
6+ ?w np- adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
4uPH adjusted profit 经调整的利润；调整后的利润
H7}g!n? adjusted surplus 经调整的盈余额；调整后的盈余额
L9$&-A9ix adjusted value 经调整的价值；调整后的价值
T?#s'd adjustment 调整；修订；理算〔保险〕
n fa_8 adjustment centre 调剂中心
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s4RCji adjustment lag 调整过程的时间差距；调整时差
[\a:4vDAbi adjustment mechanism 调整机制
cB <O.@ adjustment of loss 亏损调整
| zh + adjustment process 调整过程；调整程序
eX@ v7i,} adjustment range 调整幅度
" &Gw1.p administered exchange rate 受管制汇率
U Q)!|@& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
R~ $hWu}} administration expenses 行政费用
&M$Bt} < administration fee 手续费；行政费
F:S"gRKz administration in bankruptcy 破产管理
^?nP$+gq administration order 遗产管理令
\Vz,wy %- administrator 管理人；遗产管理人
!"`Jqs administrator of the estate 遗产管理人
PY2[ S[ admission of debt 债项承认书
dK`(BA{`3 admission of proof 接纳债权证明
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3h^VQ*]G advance 放贷款项；垫付款项；预支款项；预付款项
<8*A\& advance account 暂支帐目；预付款帐户
<5M_EJp advance compensation 预付补偿金
CuIqh BW! advance from shareholder 股东垫款
}'v{ dK advance pending reimbursement 预支以待日后付还
~z &0qQ advanced economy 先进经济体系
PP],HB+*[ advancement 预付；预付财产
Q7L)f71i advances warrant 垫款令
*/4tJ G1 U advancing 贷出
@K7ebYr? adverse balance 逆差
<o ~t$ TH adverse exchange 逆汇
&{BBxv)y advertisement addressed to shareholders 在报章刊登的致股东通告
?THa5%8f advice for collection 托收通知书
J}:&eS advice of drawing 提款通知书；汇票通知书
ed=n``P~} advice of payment 付款通知
IeH^Wm&^ Advisory Committee [Securities and Futures Commission]
`|&\e_"DE 谘询委员会〔证券及期货事务监察委员会〕
s:3 aRQ% Advisory Committee on Diversification 经济多元化谘询委员会
J0Jr
BXCh affidavit 誓章；遗产申报誓章
k&yQ98H$K" affidavit of no receipt 述明无收款的誓章
UmYD ] affiliate 联号；联营公司；附属公司
1E8$% 6VV affiliated company 附属公司；联号；联营公司
/9P^{ OZ;y affirmation [estate duty] 非宗教式宣誓〔遗产税〕
A 0 S8Dh$ affordability 负担能力
8~;{xYN ) African Development Bank [AfDB] 非洲开发银行
AjG)1 after-acquired property 事后取得的财产
7,f:Qi@g after-hours dealing 市后交易
PBCb0[\ after-tax profit 税后盈利；税后利润；税后溢利
YXgWH'i~ agency agreement 代理协议
tc"T}huypU agency expenses 代理机构的开支
&ycjSBK agency fee 代理费
0T(O'v}. Agency Law 《代理法》
!X%S)VSMU agent 代理人；承销人
ZT r:xX{R6 agent of company 公司代理人
X {#bJ agent's fee 代理人费；经纪费
7qpzk7X?pR aggregate 总计；总数；总体数字
MST:.x ; aggregate amount 总款额；总额
h|K\z{ A aggregate assets and liabilities 总体资产与负债
vz- 9<w;>a aggregate at constant price 按固定价格计算的总体数字
yq1Gqbh
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qI(W$ aggregate gross position 总持仓量
tsc k|;v aggregate limit 总限额
aXQ&@BZ {j aggregate of salaries tax 合计薪俸税
Ad ^dF'SN aggregate performance 总体表现；总体业绩
SE6>vKR/. aggregate supply 总体供应
I+*osk aggregate surplus 总盈余
e jP,29 aggregate total 整体总额
1]"D %U= aggregate value 总值；合计价值
2@rp<&s aggregated basis 合计基准
WfRVv3Vm aggregated net chargeable income 合计应课税入息实额
jMTRcj];( aggregation 合并计算；合计；总和
W &HF?w}s aggregation of incomes of husband and wife 夫妇入息合并计算
uPI v/&HA aggregation of property 财产的总和
T:be 9 5!, agio 差价；贴水
)gr}<}X)B 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》
,;9ak-$8p Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
m"5{D*| 《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》
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Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\)FeuLGL9 《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》
>Dk1axZ!>/ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f KFnCng 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ixIh
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)ZQHa7V agreement for assignment 转让协议
O'"YJ, agreement for sale 售卖协议；买卖协议
9
aY'0wa agreement for sale and purchase 买卖协议
?$UH9T9) agreement for the payment of interest 支付利息协议
S 4;wa6 agreement for the repayment of money 还款协议
I).=v{@9V< agreement of reinsurance 再保险协议
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C Agricultural Bank of China 中国农业银行
u
wH)$Pl air passenger departure tax 飞机乘客离境税
c'"#q) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,jAx%]@,I airport tax 机场税
!>CE(;E>z alcohol duty 酒精税
V+Y|4Y& alienation 让与；让渡；转让
s.f`.o alimony 生活费；赡养费
d&/^34g n All Ordinaries Index [AOI] 所有普通股指数
>_rzT9gX& all risks 全险；综合险
` 52% XI All Sales Record for Stock Market 《股票市场成交报告》
j kSc & Allied Capital Resources Limited 新联财务有限公司
kTr6{9L all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-0{T allocation letter 拨款信件
PthId aN@ allocation of fund 分配款项；预留款项
`)0Rv|? allocation of profit 利润分配；溢利分配
n/u i<&( allocation warrant 拨款令
{CW1t5$* allotment 分配；配股
Tm (Q@ allotment notice 股份配售通知；配股通知
_Syre6k allotment of shares 股份分配
<]Ij(+J; allowable 可获宽免；免税的
FgXu1- allowable business loss 可扣除的营业亏损
2 9&sydu allowable expenses 可扣税的支出
|E46vup allowance 免税额；津贴；备抵；准备金
elN{7: allowance for debts 债项的免税额
9 yh9HE allowance for depreciation by wear and tear 耗损折旧免税额
suA+8}o] allowance for funeral expenses 殡殓费的免税额
Ll008.# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
sjkWz2 ]S allowance for repairs and outgoings 修葺及支出方面的免税额
w%> aR_G allowance to debtor 给债务人的津贴
KC& H* alteration of capital 资本更改
SNQz8(O alternate trustee 候补受托人
mgmW DtxN amalgamation 合并
Ah6wU|_-g ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
pWWL{@ J ambit of charges 征税范围；收费范围
% 4?S Y82 amended valuation 经修订的估值
ZC3tbhV American Commodities Exchange 美国商品交易所
~5lKL5w American Express Bank Limited 美国运通银行
a Q.Iq American Stock Exchange 美国证券交易所
vpZu.#5c amortization 摊销
1"8Z
y6t amount due from banks 存放银行同业的款项
N BV}4 amount due from banks abroad 存放海外银行同业的款项
*ah>-}- amount due from holding companies 控股公司欠款
G3 Idxs amount due from local banks 存放本港银行同业的款项
6a "VCE] amount due to banks 银行同业的存款
z7O Z4R: amount due to banks abroad 海外银行同业的存款
* ge].E amount due to holding companies 控股公司存款
^+( A&PyP? amount due to local banks 本港银行同业的存款
y0/WA4, amount due to outport banks 外埠银行同业的存款
"6NFe!/Y$* amount for note issue 发行纸币的款额
FQ ;4'B^k] amount of bond 担保契据的款额
<dju6k7uz amount of consideration 代价款额
# E-
VW amount of contribution 供款数额
k98< s amount of indebtedness 负债款额
7P3 <o!YA amount of principal of the loan 贷款本金额
kvMk:. amount of rates chargeable 应征差饷数额
Qv9*p('~A amount of share capital 股本额
hgTM5*fD} amount of sums assured 承保款额
bYwI==3 amount of variation 变动幅度
g*:ae;GP amount of vote 拨款数额
\>*M Me amount payable 应付款额
YD/B')/ s amount receivable 应收款额
}* f W!(* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
r
Iya\z1W analysis 分析
/e-ka{WS ancillary risk 附属风险
I-RdAVB/Ep annual account 周年帐目；周年帐目报表；年度决算；年结
hQgk.$g annual accounting date 年结日期
FRl3\ZDqrb annual allowance 每年免税额；年积金；年度津贴；年津
oV0LJ% annual balance 年度余额
ga4/, annual disposable income 每年可动用收入
OaD
Alrm annual estimates 周年预算
#6Efev annual fee 年费
_ n-VgP Rn annual general meeting 周年大会
v#Cz& j annual growth rate 年增率；每年增长率
W0+gfg annual long-term supplement 长期个案每年补助金
=]_d pE EQ annual pensionable emolument 可供计算退休金的年薪
mQwk!* U annual report 年报
viW~'}^k7 Annual Report on the Consumer Price Index 《消费物价指数年报》
"D
ts* annual return 周年报表；周年申报表；每年报税表格
*G%1_ Annual Return Rules 《周年报表规则》
!o l hZ annual review of consumer prices 每年消费物价回顾
4A\BGD*5 annual roll-forward basis 逐年延展方式
9f\a oVX annual salary 年薪
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$UF annual statement 年度报表；年度决算表
`c qH}2s# 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
nx!qCgo annuitant 年金受益人
e67c:Z annuity 年金
Ns+)Y^(5 annuity contract 年金合约
=yk Rki annuity on human life 人寿年金
)64LKb$ antecedent debt 先前的债项
HGP% a1RF# ante-dated cheque 倒填日期支票
kP x]u\ anticipated expenditure 预期开支
P#dG]NMf anticipated net profit 预期纯利
b aUEsg[~V anticipated revenue 预期收入
J6*\>N5W anti-inflation measure 反通货膨胀措施
{pc f;1^t anti-inflationary stance 反通货膨胀立场
LY@1@O 2@ apparent deficit 表面赤字
9TYw@ o5V apparent financial solvency 表面偿债能力
E5 ,%J apparent partner 表面合伙人
s)=!2A Y application for personal assessment 个人入息课税申请书
-Z`( ?
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6=Y3(#Ddt application to release as liquidator and to destruct the books of accounts and documents
]Ks]B2Osz 申请免除清盘人职务及毁灭帐簿与文件
aJuj7y- appointed actuary 委任精算师
<3SFP3^: appointed auditor 委任核数师；委任审计师
2 pM appointed trustee 委任的受托人
H MEs8. appointer 委任人
?G~/ {m. apportioned pro rata 按比例分摊
w6WGFQ_ % apportionment 分配；分摊
R`Ys;g/! Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
<;$Sa's,LE apportionment formula 分摊方程式
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:#EaH apportionment of estate duty 遗产税的分摊
~6@ c]: appraisal 估价；评估
D-TNFYYy2 appreciable growth 可观增长
cM> G>Yzo appreciable impact 显着影响
! /|0:QQi appreciable increase 可观增长
@1pW!AdN appreciation 增值；升值
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appreciation against other currencies 相对其他货币升值
zer& `Vr appreciation of the exchange value of Hong Kong dollar 港元汇值上升
PT uCN appreciation tax 增值税
N3XVT{ yo appropriation 拨款；拨用；拨付
2- Npw%; appropriation account 拨款帐目
j:rs+1bc Appropriation Bill 拨款法案
`@f hge appropriation-in-aid system 补助拨款办法
hQg,#r(JE4 approved assets 核准资产
;X*K*q approved basket stock 认可一篮子证券
zumR( <l approved budget 核准预算
' mBLf&fB approved charitable donation 认可慈善捐款
d U sJ v approved charitable institution 认可慈善机构
"xvV'&lQ approved currency 核准货币；认可货币
sUyCAKebRr approved estimates 核准预算
2-"Lxe6 5f approved estimates of expenditure 核准开支预算
z)
]BV= approved overseas insurer 核准海外保险人
|!4B Wt approved overseas trust company 核准海外信托公司
s]nGpA[! approved pooled investment fund 核准汇集投资基金
z{D$~ ob approved provident fund scheme 认可公积金计划
G:h;C] .
approved provision 核准拨款
~# h E&nq approved redeemable share 核准可赎回股份
)E[
Q approved regional stock 认可地区性证券
?;AL F approved retirement scheme 认可退休金计划
2HvTM8 approved subordinated loan 核准附属贷款
+H)!uLva B arbitrage 套戥；套汇；套利
~n8Oyr arbitrageur 套戥者；套汇者
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{M6mM> arbitrary amount 临时款项
#GDh/t2@ arrangement 措施；安排；协定
xoz*UA. arrears 欠款
8^P2GG'+- arrears of pay 欠付薪酬
32 3y AF arrears of revenue 逾期未收税款；逾期未收的帐项
=#POMK".6 articles of association 组织章程；组织细则；组织章程细则
((RpT0rP\ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
c"%_]7 ascertainment of profit 确定利润
&dZ.+#8r "Asia Clear" “亚洲结算系统”
y]E)2:B[d Asia Commercial Bank Ltd. 亚洲商业银行有限公司
UijuJ(Tle Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
!~|"LA!jn Asian Development Fund [ADF] 亚洲发展基金
9 AVK_ Asian dollar bond 亚洲美元债券
$.r}g\43P Asian dollar market 亚洲美元市场
X_0{*!v8 Asian dollar rate 亚洲美元利率
oSu|Y n Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
${TB2q}% Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Gpxb_}P asked price 沽盘；喊价；索价；卖方报价
O9qKwn;q( assessable income 应评税入息
By"^ Z`EP4 assessable loss 应评税亏损
} Yo15BN+ assessable profit 应评税利润
W{$+mow7S assessable value 应评税值
'$kS]U assessed profit 估定利润
tvj'{W assessed value 经评估价值
%WJ {IXlz assessment 评税；评定；估价；评税单
[kp7LA"` assessment number 评税编号；估价编号
%CsTB0Y7n, assessment of additional tax 补加税评税
Q8gdI assessment of performance 业绩评估；实绩评价
cOZajC<G Assessor 评税主任
9|G=KN)P: asset price bubbles 资产价格泡沫
"b1R5(Ar asset-backed securities 具资产保证的证券
K;ry4/Vap assets accretion 资产增值
^;bGP.!p assets and liabilities 资产与负债
35@Ibe~ assets betterment statement 资产递增表；资产改进表
e%@[d<Ta\ assets lending 实物放款；有抵押贷款
4s1kZ`e assets of the company passing on the death 死者去世时转移的公司资产
1 ^ WA assets pledged as security for liabilities 用作负债抵押的资产
QX.F1T 2e? assets portfolio 资产投资组合
t;e]L'z@: assets price 资产价格
H~_^w.P assets quality 资产质素
RqX4 ep5j assets realization 资产变现
6M<mOhp@}n assets refinancing arrangement 资产再集资安排
N8L)KgM5#7 assets securitization 资产证券化
V"2AN3~& assets situated outside Hong Kong 在香港以外地方的资产
[hv3o0". assets stripping 削减资产；拆卖资产
n_xQSVI0F assets value 资产值
.2(@jx,[ assignee 承让人
>ihe|WN assignment 转让；转让书；转让契
ZZFI\o assignment of interest 权益转让
HZr/0I ? assignment of letters patent and trade mark 专利证书及商标转让
=DF@kR[CH" assignment of property 物业转让；物业转让书
@=<TA0;LL assignment right 转让权
2)I'5 ?I assignor 转让人
G.q^Zd#.T associate 有联系的人；有关连人士；相联者；合伙人；联系人
v;F+fOo Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
T h- v G associate member 附属会员
rY_C3;B associated body corporate 相联法人团体
d@ > k\6%j associated company 相联公司；联属公司
b b Pd&7 associated corporation 相联法团
i_ ODgc`H Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1 Z$99 公认会计师公会〔英国〕
=|{,5=" Association of Futures Exchange Brokers 香港期货经纪协会
B'Bb TI, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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QL$ association of underwriters 承保人组织
{'wU& ! assumption of control 接管
{If2[4!z assurance 担保；保险；转易；转易书
7N~qg 7& assurance of interest 权益的转易
#35S7G^ @` at 19XX price 按一九ＸＸ年价格计算
BI]ut |Qw at a discount 按赔价计算；按贴水价格计算；打折扣
Fp|rMq at a premium 按溢价计算；按升水价格计算
uTlT'9) at call 通知付款；按通知
Bdk{.oh6 at constant market price 按固定市价计算
E6 ^S2J2 at constant price 按固定价格计算
tgF(=a]o at cost 按成本计算
_6ax{:/Q at current market price 按当时市价计算；按现时市价计算
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Hw[CX at current price 按当时价格计算；按现时价格计算
`bi_)i6Low at factor cost 按要素成本计算；按生产要素成本计算
fPk9(X;G!p at money-of-the-day price 按付款当日价格计算
b8b PK< at or better 按指定或较佳价位〔买卖指令〕
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<< at par 按面值计算；平价
B43#9CK`o at sight 见票即付
%},S#5L3 at the close 按收市盘
PK`(qK9 at the opening 按开市盘
Xd e=}9 attestation 见证；见证条款
r;6YCI=z at-the-money option 平价期权
JpHs Q8< attorney 受权人；受托代表人
j
BQqpFH9 attornment 新拥有人承认书
gZ=9Y:$ attributable profit 可归属利润
C2,cyhr attributable share value 可归属股份价值
4[EO[x4C Auckland Stock Exchange 奥克兰证券交易所
v%8-Al^G auction 拍卖
Z FrXw+ auctioneer 拍卖商
(XIq?c1T audit 审计；核数
^[\53\R~ Audit Commission 审计署
OFAqP1o{$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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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〕
8/kO9'.P audit review 帐目审查
"s6_lhu=E7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
bg3j o1J audited account 审计帐目；经审计的帐目
7R`ZTfD audited annual account 经审计的周年帐目
9kg>)ty@ audited balance sheet 经审计的资产负债表
+5}T!r auditor 核数师；核数主任；审计师
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+`#-D\O auditor's certificate 核数师证明书；审计师证明书
czsoD) N auditor's report 核数师报告；审计师报告
SFPIr0 u Aussie bond 澳元债券
;@-5lCvC(+ austerity budget 紧缩预算
! +VN Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
9DAwC:<r Australia All Ordinaries Index 澳洲所有普通股票指数
OsSiBb,W79 Australian Dollar [AUD] 澳元
>`V|`Zi ? Australian Options Market 澳大利亚期权市场
x 3co? Australian Securities Commission 澳洲证券事务监察委员会
X qva& /- Australian Society of Certified Practising Accountants 澳洲执业会计师公会
v5 bb|o[{K Australian Stock Exchange 澳大利亚证券交易所
vc1G mB Austrian Schilling [ATS] 奥地利先令
~4X!8b_ authentication 认证；鉴证
Mw7UU1 ei authority to purchase 委托购买证；委购书
Q+js2?7^ authorization 认可；核准；授权；授权书
2+Y`p z47W authorization by direction 指示授权
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B/Xbw| authorization by instruction 指令授权
.;v'oR1x5 authorization by warrant 令状授权
o>rlrqr?_ authorization of unit trust 单位信托的认可
aTL7"Myp authorized agent 指定代理人
5Fm? ,^ authorized capital 法定资本
<?@46d?C authorized clerk 出市员
MJR\ g3 authorized dealer 认可交易商
ae Lo;!Jh authorized financial institution 认可财务机构
/@}# K P= authorized fund 认可基金
0YRYCO$ authorized fund house 获授权的基金公司；认可基金公司
_q4d gi z authorized institution 认可机构
C baAnm1 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
g Y^TBR0?m authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
(S 3kP5:F authorized insurer 获授权保险人；获认可承保人
\yizIo.Y` authorized investment 特准投资项目
MZMv.OeYt, authorized person 获授权人
en6AAr:U} authorized representative 获授权代表
eOO*gM = authorized share capital 法定股本
M P&4}De automated quotation system 自动报价系统
U~@B%Msb
L Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Fm~}A4 自动交易系统〔香港期货交易所有限公司〕
mNB ]e5 ;N automatic adjustment mechanism 自动调整机制
%z_b/yG automatic adjustment system 自动调整系统
5*'N Q010 Automatic Clearing House 自动票据交换所
6 FxndR ; automatic exchange rates accumulation system 自动化汇率累集系统
KFG^vmrn Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
e7AI&5Eg{ automatic teller machine [ATM] 自动柜员机
zQ^[=siZ} autopay 自动转帐
{$=%5 available assets 可用资产
BqA wo available fiscal reserve 现存财政储备
X "59`Yh available profit 可用利润
%31K*i/ ] Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?O^:j!C6 average 平均；平均数；海损
qGUe 0( average basic salary 平均基本薪金
<.XoC?j average consumer expenditure 平均消费开支；一般消费开支
,(?4T~ average cost 平均成本
0`zq*OQ average cost of land production 增辟土地平均成本
` ,=p\g|D average daily turnover 平均每日成交额
?bi^h/ f average daily wage rate 平均每日工资率
D4S?b ZFHo average expenditure pattern 平均开支模式
6>7LFV1tvy average growth rate 平均增长率
HpSf I7 average net fixed assets 固定资产平均净值
lFt {:HfX- average of relatives 相对价格平均数
.tZ$a_O average price 平均价格
9e *poG average propensity to consume 平均消费倾向；一般消费倾向
o6%f%:& average propensity to save 平均储蓄倾向；一般储蓄倾向
ZlXs7
&_ average rate 平均率
{%}6 d~Bg average revenue 平均收入；平均收益
~OfKn1D average stock 平均库存；平均存货
wWswuhq< average yearly rent 平均年租
O@&I.d$ avoidance of double taxation 避免双重课税
tELnq#<6 avoidance of tax 避税
