A:
B_>
Fd& A share Ａ股；甲类股份
R<-KXT9 abatement of tax 减税；减扣免税额
&3<]FK ABN AMRO Bank N.V. 荷兰银行
&! ZpB R( above-the-line expenditure 线上项目支出；经常预算支出
b11C3TyQT above-the-line receipt 线上项目收入；经常预算收入
*RPI$0 ABSA Asia Limited 南非联合亚洲有限公司
8J} J;Ga absolute change 绝对数值变更
M4| L absolute expenditure 实际开支
Sc&_6} K absolute guideline figure 绝对准则数字
;XT$rtuX absolute interest 绝对权益
r_G`#Z_5 F absolute order of discharge 绝对破产解除令
_
0-YsD absolute profit margin 绝对利润幅度
tBrVg<]t absolute value 实值；绝对值
F~EriO absolutely vested interest 绝对既得权益
",a
fv{C absorbed cost 已吸收成本；已分摊成本
PyYe>a;. absorption 吸收；分摊；合并
@y +Wl*: absorption rate 吸收率；摊配率；分摊率
H,'c& ACB Finance Limited 亚洲商业财务有限公司
2.yzR DfZ acceptable form of reciprocity 合理的互惠条件
A!c.P2 acceptable rate 适当利率；适当汇率
8QU`SoS9 acceptance agreement 承兑协议
EOL03N acceptance for honour 参加承兑
Jy9&=Qh acceptor 承兑人；接受人；受票人
E%TvGe;# acceptor for honour 参加承兑人
vsK>?5{C- accident insurance 意外保险
- Db( Accident Insurance Association of Hong Kong 香港意外保险公会
g(1'i 1 accident insurance scheme 意外保险计划
c c:xT0Y accident year basis 意外年度基准
~ 1p
f ? accommodation 通融；贷款
Z,*VRuA accommodation bill 通融票据；空头票据
; ?!sU accommodation party 汇票代发人
OX91b<A account balance 帐户余额；帐户结余
7 UR)4dYA account book 帐簿
@ :} z\qBM account collected in advance 预收款项
piU4%EO account current book 往来帐簿
;RXv%M L account of after-acquired property 事后取得的财产报告
]Sh&8 # account of defaulter 拖欠帐目
m9/a!|fBE account payable 应付帐款
a.P^+h account payee only [A/C payee only] 只可转帐；存入收款人帐户
N'4*L=Ut account receivable 应收帐款
tZJKB1#WbP account receivable report 应收帐款报表
sB $!X@ account statement 结单；帐单；会计财务报表
!*p lK6a account title 帐户名称；会计科目
^-DK<jZ^ accountant's report 会计师报告
46b. = } Accountant's Report Rules 会计师报告规则
Z EW`?6 accounting and auditing procedure 会计与审计程序；会计与核数程序
K|iNEhuc Accounting Arrangements 《会计安排》
rS=6d6@ accounting basis 会计基础
"QMHY\C accounting by Official Receiver 破产管理署署长呈交的帐目
_ Q QO&0Z Accounting Circular 《会计通告》
= &vV$UtV accounting class 会计类别
%B L +'&q accounting date 记帐日期；会计结算日期
4WLB,<b} accounting for money 款项核算
%luj me Accounting Officer 会计主任
ak%8|'} accounting period 会计报告期；会计期
i+OyBDkJM! accounting policy 会计政策；会计方针
Q?~l =}2 accounting practice 会计惯例
~! @a accounting principle 会计准则
#VLTx!5o accounting record 会计记录
'SC`->F4D accounting report 会计报告
FK-> | Accounting Services Branch [Treasury] 会计事务部〔库务署〕
cng 1k
Accounting Society of China 中国会计学会
ST{<G accounting statement 会计报表
qu?D`29 accounting system 会计制度；会计系统
t JJaIb6Xj accounting transaction 会计事项；帐务交易
}RXm=ArN accounting treatment 会计处理
dme_Ivt accounting year 会计年度
"F=O accretion 增值；添加
_]B' C
accrual 应计项目；应累算数目
5'X.Z: accrual basis 应计制；权责发生制
ZW2U9 accrual basis accounting 应计制会计；权责发生制会计
=T[kGg8` accrue 应累算；应计
&TKB8vx=# accrued benefit 应累算利益
%#=
1?1s accrued charges 应计费用
\2 uQ"kJC accrued cumulative preference share dividend 应累算的累积优先股股息
905
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;#AV~Y-
s accrued interest payable 应付利息；应计未付利息
ALhu\x>AY accrued interest receivable 应收利息；应计未收利息
;%Qu;FtC accrued right 累算权益
xand%XNv accruing profit 应累算的利润
J5429Soo accumulated fiscal reserve 累积财政储备
}nkX-PG9 accumulated profit 累积利润；滚存溢利
)H)HR` accumulated reserve 累积储备
^27r-0|l^ accumulation of surplus income 累积收益盈余
?>2k>~xlQ acquired assets 既得资产
h W(Mf acquisition 收购；购置；取得
(%tKGeb acquisition cost 购置成本
vFQ'sd]C acquisition expenses 购置费用
1D 6iJ acquisition of 100% interest 收购全部股权
u\50,N9Wp{ acquisition of control 取得控制权
=YR/|9( acquisition of fixed assets 购置固定资产
9\V^q9l acquisition of shell “买壳”
}yUZ(k# acquisition price 收购价
b*7OIN5h act of God 天灾
<Dl7|M acting partner 执事合伙人
nT:Z SJWM active market 买卖活跃的市场；交投畅旺的市场；旺市
O0e6I&u : active partner 积极参与的合伙人
<`BUk< uf# active trading 交投活跃
KATt 9ox @ actual circulation 实际流通
TwY]c<t actual cost 实际成本
7Y:1ji0 l actual expenditure 实际开支；实际支出
QD s]{F# actual income 实际入息；实际收入；实际收益
JBp^@j{_ actual market 现货市场
/.P*%'g actual price 现货价；实际价格
< f1 Pj actual profit 实际利润
Y7 = *- actual quotation 实盘；实际价位；实际报价
Ig~lD>dnr' actual year basis 按实际年度计算
L EG
y1 L actuals 实货
p"w"/[8 actuarial investigation 精算调查
f Vw+8 [d0 actuarial principle 精算原则
$`mxOcBmQ actuarial report 精算师报告
>osY?9 Actuarial Society of Hong Kong 香港精算学会
L9"V$MO actuarial valuation 精算师估值
5Osx__6 $t actuary 精算师
-|T.APxB ad referendum agreement 暂定协议；有待覆核的协定
u[})|x*N ad valorem duty 从价税；按值征税
FgLV>#)- ad valorem duty system 从价税制
|. X ?IJ` ad valorem fee 从价费
1Jt5|'tl ad valorem tariff 从价关税
Eb[*nWF= additional allowance 额外免税额
Tm qt j additional amount for unexpired risk 未过期风险的额外款额
:A>cf} additional assessable profit 补加应评税利润
BZe x additional assessment 补加评税
h49|x&03 additional commitment 额外承担
$o0o5 ^Z- additional commitment vote 额外承担拨款
M #UW#+*g! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
) m [0, additional dependent parent allowance 供养父母额外免税额
$)mK]57 additional provision 额外拨款
ckS.j)@.c additional stamp duty 附加印花税
-m3 O\X additional tax 补加税罚款；补加税款
wUv
Zc Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
o/
ozX4C adjudged bankrupt 被裁定破产
,!G w40t adjudicated bankrupt 裁定破产人
s7[du _) adjudication fee 裁定费；评定印花税额手续费；评估契据费
GG-7YJ adjudication of bankruptcy 裁定破产；宣告破产
Ru `&>E adjudication of insolvency 裁定无力偿还债务
JdF;*`_7*
adjusted actual 经调整的实数；调整后的实数
ycTX\.KV adjusted current assets 经调整的流动资产；调整后的流动资产
/0IvvD!7N adjusted figure 经调整的数字；调整后的数额
nD6NLV%2x adjusted liabilities 经调整的负债；调整后的负债
e<#t]V adjusted loss 经调整的亏损；调整后的亏损
9 "7(Jq adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
u,I_p[` E adjusted profit 经调整的利润；调整后的利润
. _Bejh adjusted surplus 经调整的盈余额；调整后的盈余额
kZfa8w L]P adjusted value 经调整的价值；调整后的价值
=Q>'?w> adjustment 调整；修订；理算〔保险〕
?#da4W adjustment centre 调剂中心
{1Z8cV adjustment lag 调整过程的时间差距；调整时差
LB1LQ 0M adjustment mechanism 调整机制
hO G9 adjustment of loss 亏损调整
nep0<& " adjustment process 调整过程；调整程序
YBehyx2eK adjustment range 调整幅度
hCS|(8g administered exchange rate 受管制汇率
4$ya$Y%s% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Js.2R$o =* administration expenses 行政费用
ihS;q6ln administration fee 手续费；行政费
wylbs@ administration in bankruptcy 破产管理
`fYICp administration order 遗产管理令
-{n2^vvF administrator 管理人；遗产管理人
ge
%ytrst administrator of the estate 遗产管理人
z|E/pm$^ admission of debt 债项承认书
(e.?). e admission of proof 接纳债权证明
&@NTedg! advance 放贷款项；垫付款项；预支款项；预付款项
d e)7_pCF| advance account 暂支帐目；预付款帐户
K Rs
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_~]~ssn,1 advance from shareholder 股东垫款
>]s\% GO advance pending reimbursement 预支以待日后付还
}coSMTMv6 advanced economy 先进经济体系
ra2sYH1wr advancement 预付；预付财产
l+`f\ }, advances warrant 垫款令
<pyLWmO advancing 贷出
~$cz` A adverse balance 逆差
B >2" O adverse exchange 逆汇
dY[ XNP advertisement addressed to shareholders 在报章刊登的致股东通告
2[-@
.gH advice for collection 托收通知书
_$g6Mj]1z advice of drawing 提款通知书；汇票通知书
iZm#
"}VG advice of payment 付款通知
4LO4SYW7 Advisory Committee [Securities and Futures Commission]
HtY0=r 谘询委员会〔证券及期货事务监察委员会〕
)lh48Ag0t; Advisory Committee on Diversification 经济多元化谘询委员会
}ya@*jH affidavit 誓章；遗产申报誓章
5 G
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$De1 4 affiliate 联号；联营公司；附属公司
P&I%!'<
affiliated company 附属公司；联号；联营公司
`< _A#@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
TkHyXOk"Ky affordability 负担能力
_sLSl; /t African Development Bank [AfDB] 非洲开发银行
%c:v 70*h= after-acquired property 事后取得的财产
OI/m_xx@j after-hours dealing 市后交易
s[ < a( after-tax profit 税后盈利；税后利润；税后溢利
3*INDD= agency agreement 代理协议
=)QtE|p,77 agency expenses 代理机构的开支
{<$ D|<S agency fee 代理费
%8C,9q Agency Law 《代理法》
<j\os w1R agent 代理人；承销人
max 5s$@ agent of company 公司代理人
3 >vSKh1z agent's fee 代理人费；经纪费
{P/ sxh:e aggregate 总计；总数；总体数字
dAg<BK/ aggregate amount 总款额；总额
o\<m99Ub aggregate assets and liabilities 总体资产与负债
*WTmS2?'h aggregate at constant price 按固定价格计算的总体数字
I!LSD i3 aggregate demand 总需求
S=NP}4w,_) aggregate gross position 总持仓量
wMc/O g aggregate limit 总限额
4PdJ aggregate of salaries tax 合计薪俸税
N!me:|Dn aggregate performance 总体表现；总体业绩
wwmHr!b :6 aggregate supply 总体供应
uT1xvXfqP aggregate surplus 总盈余
/1D]\k() aggregate total 整体总额
}MU}-6 aggregate value 总值；合计价值
B :5N Ia aggregated basis 合计基准
j:k }6]p} aggregated net chargeable income 合计应课税入息实额
5~ 8FZ-x aggregation 合并计算；合计；总和
F/8="dM aggregation of incomes of husband and wife 夫妇入息合并计算
+ftOJFkI aggregation of property 财产的总和
`eZ
+Pf". agio 差价；贴水
-!_\ 4 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
1=o|[7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
m 0jm$> :Z 《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》
''. P= Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
-O&u;kh4g 《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》
V%|CCrR Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<d*;d3gm 《香港政府和大韩民国政府关于相互促进和保护投资协定》
H| UGR ~& agreement for a settlement 授产协议
M8Tj;ATr agreement for assignment 转让协议
Jeb "t1.$ agreement for sale 售卖协议；买卖协议
.C HET] agreement for sale and purchase 买卖协议
&> %R)?SZh agreement for the payment of interest 支付利息协议
nrFuhW\r agreement for the repayment of money 还款协议
s<#["K*_ agreement of reinsurance 再保险协议
x{'3eJ^ 8 Agricultural Bank of China 中国农业银行
BeR7LV air passenger departure tax 飞机乘客离境税
nf%"7 y{dd Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
'J[ n}r airport tax 机场税
rHSA5.[1P alcohol duty 酒精税
:6h$1
+6 alienation 让与；让渡；转让
WRdBL5 alimony 生活费；赡养费
322)r$!" All Ordinaries Index [AOI] 所有普通股指数
N "',
all risks 全险；综合险
'
\8|`Zb All Sales Record for Stock Market 《股票市场成交报告》
An.Qi =Cv Allied Capital Resources Limited 新联财务有限公司
6_rgj {L all-items index [Consumer Price Index] 总指数〔消费物价指数〕
m K Ta . allocation letter 拨款信件
PQ0l <]Y allocation of fund 分配款项；预留款项
<] w(1{q( allocation of profit 利润分配；溢利分配
Sh@en\m=#S allocation warrant 拨款令
k'6Poz+< allotment 分配；配股
5u:{lcC.X allotment notice 股份配售通知；配股通知
4Y'Kjx allotment of shares 股份分配
( M$2CL allowable 可获宽免；免税的
6Wn"h|S allowable business loss 可扣除的营业亏损
I3 8j[Xk allowable expenses 可扣税的支出
GS*Mv{JJ allowance 免税额；津贴；备抵；准备金
- WEEn wZ allowance for debts 债项的免税额
]Q qT.z%B allowance for depreciation by wear and tear 耗损折旧免税额
__mnz``/Y allowance for funeral expenses 殡殓费的免税额
.sqX>sU/] allowance for inflation 为通货膨胀而预留的款项；通胀准备金
j]6c_r3 allowance for repairs and outgoings 修葺及支出方面的免税额
-O~ V4004 allowance to debtor 给债务人的津贴
:6T 8\W alteration of capital 资本更改
AcoU.tpP alternate trustee 候补受托人
iHYvH
amalgamation 合并
| Q|vCWel{ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
h=x{
3P;B ambit of charges 征税范围；收费范围
TXH9BlDn amended valuation 经修订的估值
4tGP-
L American Commodities Exchange 美国商品交易所
5eL_iNqJM American Express Bank Limited 美国运通银行
G+k~k/D 6 American Stock Exchange 美国证券交易所
1s "/R amortization 摊销
:nLhg$wMs amount due from banks 存放银行同业的款项
Yw!(]8PYdU amount due from banks abroad 存放海外银行同业的款项
>}I BPC amount due from holding companies 控股公司欠款
{hR M=f7 amount due from local banks 存放本港银行同业的款项
Fv!KLw@
amount due to banks 银行同业的存款
/c4@QbB amount due to banks abroad 海外银行同业的存款
o6b\
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XX9u%BZ~ amount due to local banks 本港银行同业的存款
o$XJS z|6 amount due to outport banks 外埠银行同业的存款
f7du1k3 amount for note issue 发行纸币的款额
#"PRsMUw amount of bond 担保契据的款额
=QG0:z)K<v amount of consideration 代价款额
{ = Y3[ amount of contribution 供款数额
'P`L?/_3 amount of indebtedness 负债款额
wI{ ED amount of principal of the loan 贷款本金额
KD(}- zUs amount of rates chargeable 应征差饷数额
<\6< -x(H5 amount of share capital 股本额
.29y3}[PO amount of sums assured 承保款额
tR{@NFUcu amount of variation 变动幅度
=7l'3z8 amount of vote 拨款数额
{E3329t|' amount payable 应付款额
}i\U,mH0_& amount receivable 应收款额
bdBFDg Amsterdam Stock Exchange 阿姆斯特丹证券交易所
5h!ZoB)n analysis 分析
WF&?OHf2 ancillary risk 附属风险
n7$2 1*, annual account 周年帐目；周年帐目报表；年度决算；年结
^{l^Z
+b. annual accounting date 年结日期
p]^?4 annual allowance 每年免税额；年积金；年度津贴；年津
B098/`r annual balance 年度余额
;*AK eI2 annual disposable income 每年可动用收入
[W*xPXr* annual estimates 周年预算
%J b/HWC[ annual fee 年费
bA kCk]>5 annual general meeting 周年大会
]A#K ;AW{U annual growth rate 年增率；每年增长率
wU $j/~L annual long-term supplement 长期个案每年补助金
2<X.kM?N{B annual pensionable emolument 可供计算退休金的年薪
?z/ )Hkw annual report 年报
+#wh`9[wBt Annual Report on the Consumer Price Index 《消费物价指数年报》
$p?TE 8G annual return 周年报表；周年申报表；每年报税表格
C%LXGM t Annual Return Rules 《周年报表规则》
gQ8Fj L6? annual review of consumer prices 每年消费物价回顾
4r+s"
| annual roll-forward basis 逐年延展方式
{wS)M annual salary 年薪
:,~]R,tJQ annual statement 年度报表；年度决算表
7wA.:$ 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
xn BL{
[] annuitant 年金受益人
O)EA2`)E annuity 年金
Ug~ ]! L annuity contract 年金合约
(;(P3 h annuity on human life 人寿年金
~ MZEAY9 antecedent debt 先前的债项
*$6dN x ante-dated cheque 倒填日期支票
wBa IN]Y, anticipated expenditure 预期开支
rd\: . anticipated net profit 预期纯利
ji] H| anticipated revenue 预期收入
&X`z k anti-inflation measure 反通货膨胀措施
1{0 L~ anti-inflationary stance 反通货膨胀立场
6|HxBC#4 apparent deficit 表面赤字
5p]Cwj<u apparent financial solvency 表面偿债能力
W_\ ~CntyZ apparent partner 表面合伙人
M7x*LiKc2 application for personal assessment 个人入息课税申请书
tUXly|k application of fund 资金应用
ZaKT~f%%z application to release as liquidator and to destruct the books of accounts and documents
NAnccB D!{ 申请免除清盘人职务及毁灭帐簿与文件
) Z^b)KAk appointed actuary 委任精算师
F caO - appointed auditor 委任核数师；委任审计师
B*c@w~E appointed trustee 委任的受托人
4eh~/o&h appointer 委任人
W5c?f, apportioned pro rata 按比例分摊
y2=`NG= apportionment 分配；分摊
s(u,m tG Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!STa}wl apportionment formula 分摊方程式
%jc"s\ apportionment of estate duty 遗产税的分摊
ROWrkJ I>i appraisal 估价；评估
k&M9Hn2 appreciable growth 可观增长
_=*ph0 nu appreciable impact 显着影响
]A%S&q appreciable increase 可观增长
'Io2",~
M appreciation 增值；升值
c1>:|D7w appreciation against other currencies 相对其他货币升值
eCfy'US;@3 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6upCL:A~r appreciation tax 增值税
9 0rY:!e appropriation 拨款；拨用；拨付
=j&qat appropriation account 拨款帐目
!8ch&cr)o+ Appropriation Bill 拨款法案
/j B 0 appropriation-in-aid system 补助拨款办法
>r8$vQ Gj approved assets 核准资产
-]$ =.0 l approved basket stock 认可一篮子证券
S9@2-Oc approved budget 核准预算
6vL+qOd x approved charitable donation 认可慈善捐款
:3h'Hr approved charitable institution 认可慈善机构
= 3("gScUj approved currency 核准货币；认可货币
3{"M N= approved estimates 核准预算
fx#Krr @ approved estimates of expenditure 核准开支预算
R&P}\cf8T approved overseas insurer 核准海外保险人
Ao}J approved overseas trust company 核准海外信托公司
)/4xR] approved pooled investment fund 核准汇集投资基金
C(jUM !m approved provident fund scheme 认可公积金计划
+@5@`"Jry approved provision 核准拨款
t,4'\nv* approved redeemable share 核准可赎回股份
Of?3|I3 l approved regional stock 认可地区性证券
}(-2a*Z;Y approved retirement scheme 认可退休金计划
sQ05wA v approved subordinated loan 核准附属贷款
A!bH0=<I arbitrage 套戥；套汇；套利
tg|7\Z7i arbitrageur 套戥者；套汇者
hY5tBL arbitrary amount 临时款项
-q6d&D'B+ arrangement 措施；安排；协定
QgB%\mO= arrears 欠款
[:Y`^iR. arrears of pay 欠付薪酬
</@3}rfUPg arrears of revenue 逾期未收税款；逾期未收的帐项
S1& Df%Ra articles of association 组织章程；组织细则；组织章程细则
Y [ p Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Rk(2|I ascertainment of profit 确定利润
~d\>f "Asia Clear" “亚洲结算系统”
?$Tp|<tx# Asia Commercial Bank Ltd. 亚洲商业银行有限公司
0n('F Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
_4lhwKYU Asian Development Fund [ADF] 亚洲发展基金
{DVu* %| Asian dollar bond 亚洲美元债券
H 7&bUt/ Asian dollar market 亚洲美元市场
wz1fl#WU Asian dollar rate 亚洲美元利率
^\Gukkmh} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(w /)u Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
J*}Qnl + asked price 沽盘；喊价；索价；卖方报价
?loP1 8S
b assessable income 应评税入息
F4$N:J kl assessable loss 应评税亏损
s ;N PY assessable profit 应评税利润
XkE'k;AEx assessable value 应评税值
Z.x9SEe1t assessed profit 估定利润
@Z{!T)#}j assessed value 经评估价值
o%1dbbh assessment 评税；评定；估价；评税单
q(iM=IeiN assessment number 评税编号；估价编号
]%I}hj J assessment of additional tax 补加税评税
Oqy&V&-C assessment of performance 业绩评估；实绩评价
eABLBsx Assessor 评税主任
^}\!Sn asset price bubbles 资产价格泡沫
1,pg7L8H asset-backed securities 具资产保证的证券
25m6/Y assets accretion 资产增值
,{rm<M.) assets and liabilities 资产与负债
W2-1oS~ma assets betterment statement 资产递增表；资产改进表
530Z>q assets lending 实物放款；有抵押贷款
@5Zg![G assets of the company passing on the death 死者去世时转移的公司资产
n k@e# assets pledged as security for liabilities 用作负债抵押的资产
sn=_-uoU assets portfolio 资产投资组合
_ A5. assets price 资产价格
k6|wiSyu assets quality 资产质素
= U)e_q assets realization 资产变现
5$;#=WAY assets refinancing arrangement 资产再集资安排
^9wQl!e
ob assets securitization 资产证券化
8/oO}SLF assets situated outside Hong Kong 在香港以外地方的资产
l:?w{'i$ assets stripping 削减资产；拆卖资产
gxf{/EjH assets value 资产值
%V2 A}78 assignee 承让人
hErO.ad1o assignment 转让；转让书；转让契
ImZ!8# assignment of interest 权益转让
)e6)~3[^ assignment of letters patent and trade mark 专利证书及商标转让
fH6mv0 assignment of property 物业转让；物业转让书
t;2\(_A assignment right 转让权
yWkg4 assignor 转让人
mO|YX/> associate 有联系的人；有关连人士；相联者；合伙人；联系人
p%?m|(4f Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
co-dq\P associate member 附属会员
:i8B'|DN5 associated body corporate 相联法人团体
']cRSj. associated company 相联公司；联属公司
g [ dI% associated corporation 相联法团
kEr; p{5 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,'0Zd (s 公认会计师公会〔英国〕
"T+o XK\B Association of Futures Exchange Brokers 香港期货经纪协会
o1B8_$aYgc Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
hJsYKd8 g association of underwriters 承保人组织
vD@ =V#T assumption of control 接管
L%sskV( assurance 担保；保险；转易；转易书
YKtF)N;m] assurance of interest 权益的转易
F -SD4a at 19XX price 按一九ＸＸ年价格计算
z&x3":@u< at a discount 按赔价计算；按贴水价格计算；打折扣
=F f xHo1k at a premium 按溢价计算；按升水价格计算
@}[yC[' at call 通知付款；按通知
b?Zt3# at constant market price 按固定市价计算
zv>3Tc0R at constant price 按固定价格计算
d} {d5 -_a at cost 按成本计算
!da [#zK at current market price 按当时市价计算；按现时市价计算
']]5xH*U at current price 按当时价格计算；按现时价格计算
s H_5.+,` at factor cost 按要素成本计算；按生产要素成本计算
G+dQ" cI9 at money-of-the-day price 按付款当日价格计算
|ME u"pY) at or better 按指定或较佳价位〔买卖指令〕
g E#4 3 at par 按面值计算；平价
Sh(W s2b7 at sight 见票即付
'L1=:g.\i at the close 按收市盘
tITx+i at the opening 按开市盘
@_
Q attestation 见证；见证条款
+^0Q~>=VD at-the-money option 平价期权
Mb0l*'ZF attorney 受权人；受托代表人
YrRD3P.P attornment 新拥有人承认书
7F!(60xY attributable profit 可归属利润
=m Wr8p-H attributable share value 可归属股份价值
40ZHDtIu< Auckland Stock Exchange 奥克兰证券交易所
QhqXd auction 拍卖
V% PeZ.Xv auctioneer 拍卖商
dd{p F\a audit 审计；核数
BXx0Z
%e.3 Audit Commission 审计署
t!S ja Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
9+!1jTGSkf 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〕
|y T-N3H@ audit review 帐目审查
A XmW7/Sj" Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
C % d audited account 审计帐目；经审计的帐目
d \[cFe1d audited annual account 经审计的周年帐目
/j|Rz5@ = audited balance sheet 经审计的资产负债表
U.mVz,k3 auditor 核数师；核数主任；审计师
Za4X
; auditor's certificate 核数师证明书；审计师证明书
iT;~0XU7F auditor's report 核数师报告；审计师报告
[@RJ2q$ Aussie bond 澳元债券
N~/D| ?P~2 austerity budget 紧缩预算
NrTK+6 z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
e_iXR#bZc Australia All Ordinaries Index 澳洲所有普通股票指数
yi-S^ Australian Dollar [AUD] 澳元
ZM$}Xy\9 Australian Options Market 澳大利亚期权市场
FR%u1fi Australian Securities Commission 澳洲证券事务监察委员会
PRo;NE Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Uw:gJ 9 Australian Stock Exchange 澳大利亚证券交易所
SmR" gu Austrian Schilling [ATS] 奥地利先令
Y%"6 authentication 认证；鉴证
9 f+S-! authority to purchase 委托购买证；委购书
Ta 0Ln authorization 认可；核准；授权；授权书
4PsJs<u authorization by direction 指示授权
RXZ}aX[h authorization by instruction 指令授权
n:i?4'-} authorization by warrant 令状授权
|}YeQl authorization of unit trust 单位信托的认可
b7n ER] R authorized agent 指定代理人
&F xw19[G authorized capital 法定资本
'c")]{ authorized clerk 出市员
p"lTZ7c:Y authorized dealer 认可交易商
v\;h I5WY authorized financial institution 认可财务机构
h4\j=Np authorized fund 认可基金
O
F|3y~z authorized fund house 获授权的基金公司；认可基金公司
=5PN H 2 authorized institution 认可机构
f-M 9OI authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
k%[pZ 5.! authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
|`
+G7?)Y authorized insurer 获授权保险人；获认可承保人
U:[ #n5g authorized investment 特准投资项目
Z[&7NJo( authorized person 获授权人
,m^@S authorized representative 获授权代表
e,0y+~ authorized share capital 法定股本
D-GI rw{>5 automated quotation system 自动报价系统
`z?6.+C Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
x9&{@
?o 自动交易系统〔香港期货交易所有限公司〕
:^Ouv1!e1 automatic adjustment mechanism 自动调整机制
TAl#V 7PF} automatic adjustment system 自动调整系统
*;]j#0 Automatic Clearing House 自动票据交换所
pjI<
cQ& automatic exchange rates accumulation system 自动化汇率累集系统
Fo0 dz Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
?mjQN|D automatic teller machine [ATM] 自动柜员机
^/k`URQ autopay 自动转帐
v
o 9Fj available assets 可用资产
O_n) 2t(c? available fiscal reserve 现存财政储备
acXB
vs available profit 可用利润
No1*~EQ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
G{8 > average 平均；平均数；海损
8D[,z 7n average basic salary 平均基本薪金
n%"0%A average consumer expenditure 平均消费开支；一般消费开支
S@N: Cj average cost 平均成本
y_mD9bgW average cost of land production 增辟土地平均成本
u\,("2ZW9+ average daily turnover 平均每日成交额
y&$mN average daily wage rate 平均每日工资率
S<+/ Ep 2 average expenditure pattern 平均开支模式
Z6Owxqfht average growth rate 平均增长率
K:i{us` average net fixed assets 固定资产平均净值
mR OXwzL average of relatives 相对价格平均数
_Coh11 average price 平均价格
T<\!7 RnLc average propensity to consume 平均消费倾向；一般消费倾向
0!^vQ average propensity to save 平均储蓄倾向；一般储蓄倾向
<o\2-fWvY average rate 平均率
aeP
6JHj average revenue 平均收入；平均收益
Xw|t.0 average stock 平均库存；平均存货
-wqnmK+G average yearly rent 平均年租
m3La;%aA0 avoidance of double taxation 避免双重课税
T==(Pw7R7 avoidance of tax 避税
