A:
7toDk$jJRg A share Ａ股；甲类股份
7E\k97#G abatement of tax 减税；减扣免税额
V*F |Yo: ABN AMRO Bank N.V. 荷兰银行
C5 EaP%s above-the-line expenditure 线上项目支出；经常预算支出
#-bz$w#* above-the-line receipt 线上项目收入；经常预算收入
|aS272' ABSA Asia Limited 南非联合亚洲有限公司
G57c 8}\4 absolute change 绝对数值变更
h~u|v[@{J absolute expenditure 实际开支
vW`[CEm^X absolute guideline figure 绝对准则数字
+E
}q0GV absolute interest 绝对权益
+;N;r/d_i absolute order of discharge 绝对破产解除令
?4YLt|sn absolute profit margin 绝对利润幅度
\vqqs absolute value 实值；绝对值
|sPUb;&~ absolutely vested interest 绝对既得权益
v1\/ dQK absorbed cost 已吸收成本；已分摊成本
C?t!Uvs absorption 吸收；分摊；合并
^_G@a, absorption rate 吸收率；摊配率；分摊率
gE~LP wM ACB Finance Limited 亚洲商业财务有限公司
ow K)]t acceptable form of reciprocity 合理的互惠条件
`-w;/A"MJ acceptable rate 适当利率；适当汇率
CsiRM8 acceptance agreement 承兑协议
tk!5"`9N acceptance for honour 参加承兑
NWII?X#T} acceptor 承兑人；接受人；受票人
F4 =V* /7 acceptor for honour 参加承兑人
IQQ QB accident insurance 意外保险
:r}C&3 Accident Insurance Association of Hong Kong 香港意外保险公会
@5*$yi 'Cp accident insurance scheme 意外保险计划
@*-t.b2k accident year basis 意外年度基准
C,Vvb B accommodation 通融；贷款
5b;~&N4~ accommodation bill 通融票据；空头票据
&r1]A& accommodation party 汇票代发人
X
v$"B-j account balance 帐户余额；帐户结余
1SSS0 & account book 帐簿
r&Qq,k oE account collected in advance 预收款项
5 N:IH@ account current book 往来帐簿
#X qnH account of after-acquired property 事后取得的财产报告
gvoYyO#cm account of defaulter 拖欠帐目
>IJX=24Rc account payable 应付帐款
(0^ZZe`# j account payee only [A/C payee only] 只可转帐；存入收款人帐户
d VyT ` account receivable 应收帐款
^JAp#?N^9 account receivable report 应收帐款报表
W}M 3z account statement 结单；帐单；会计财务报表
'>[Ut@lT; account title 帐户名称；会计科目
%{&,5|8 accountant's report 会计师报告
l;}3J3/qq] Accountant's Report Rules 会计师报告规则
e@ 7UL|12 accounting and auditing procedure 会计与审计程序；会计与核数程序
CI^s~M > Accounting Arrangements 《会计安排》
Ih)4.lLcKn accounting basis 会计基础
5K w?# accounting by Official Receiver 破产管理署署长呈交的帐目
PP8627uP Accounting Circular 《会计通告》
jGe% 'A N\ accounting class 会计类别
}mpFo 2 accounting date 记帐日期；会计结算日期
j%=X
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1H \ Accounting Officer 会计主任
zJo?,c accounting period 会计报告期；会计期
OxN[w|2\4 accounting policy 会计政策；会计方针
H`1q8}m accounting practice 会计惯例
DGNn#DP accounting principle 会计准则
k 5 )a| accounting record 会计记录
{%c&T S@s accounting report 会计报告
Sm;@MI<@/ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
UT0}Ce>e Accounting Society of China 中国会计学会
B_
bZa accounting statement 会计报表
fNz(z\ accounting system 会计制度；会计系统
L}rYh`bUP[ accounting transaction 会计事项；帐务交易
z `jLKPP!= accounting treatment 会计处理
U7HfDDh accounting year 会计年度
OA f}\ accretion 增值；添加
N9 h|_ax accrual 应计项目；应累算数目
q7<=1r+ accrual basis 应计制；权责发生制
zwk& 3 accrual basis accounting 应计制会计；权责发生制会计
G|u)eW accrue 应累算；应计
|5jr l| accrued benefit 应累算利益
S_?sJwM accrued charges 应计费用
c#TV2@ accrued cumulative preference share dividend 应累算的累积优先股股息
6q^\pJY%&7 accrued expenses 应累算费用
m|3 Q' accrued interest payable 应付利息；应计未付利息
\>x1#Vr>#V accrued interest receivable 应收利息；应计未收利息
xjD . "q accrued right 累算权益
|K9*><P?)2 accruing profit 应累算的利润
&4ndi=.#rg accumulated fiscal reserve 累积财政储备
vo (:g6 $ accumulated profit 累积利润；滚存溢利
gegM&X o accumulated reserve 累积储备
$9P= accumulation of surplus income 累积收益盈余
BS(jC acquired assets 既得资产
cbl>:ev1h acquisition 收购；购置；取得
k(o(:-+x acquisition cost 购置成本
X , bhX/h acquisition expenses 购置费用
X ]W)D
S acquisition of 100% interest 收购全部股权
a~?B/
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c-_1tSh} acquisition of fixed assets 购置固定资产
{Q c,Nl
[? acquisition of shell “买壳”
;" Aj80 acquisition price 收购价
<@[;IX`YN act of God 天灾
LcB+L]( acting partner 执事合伙人
Y=?{TX=6<[ active market 买卖活跃的市场；交投畅旺的市场；旺市
q*94vo- active partner 积极参与的合伙人
Zu2`IzrG# active trading 交投活跃
+r7hc;+G actual circulation 实际流通
.)=*Yr M actual cost 实际成本
g
rCQ#3K*? actual expenditure 实际开支；实际支出
) _\ ;l%& actual income 实际入息；实际收入；实际收益
EV-sEl8ki actual market 现货市场
; u [:J actual price 现货价；实际价格
Bex;!1 actual profit 实际利润
8: )[. actual quotation 实盘；实际价位；实际报价
^M%P43 actual year basis 按实际年度计算
v_D f+ actuals 实货
J9OL>!J actuarial investigation 精算调查
?3a= u< actuarial principle 精算原则
'n>44_7 L actuarial report 精算师报告
b8Z_o N5! Actuarial Society of Hong Kong 香港精算学会
SP/b 4 actuarial valuation 精算师估值
dQ~GE}[ actuary 精算师
dNY'uv&Y ad referendum agreement 暂定协议；有待覆核的协定
~JNE]mg ad valorem duty 从价税；按值征税
i / I
ad valorem duty system 从价税制
ah
f,- ?S ad valorem fee 从价费
xQU//kNL ad valorem tariff 从价关税
{[`(o
0@( additional allowance 额外免税额
xf/K+ additional amount for unexpired risk 未过期风险的额外款额
Pz [UA J additional assessable profit 补加应评税利润
~k-' additional assessment 补加评税
']fyD3N additional commitment 额外承担
*0Z6H-Do, additional commitment vote 额外承担拨款
l)o!&]2 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
8t=O=l\ additional dependent parent allowance 供养父母额外免税额
&bfM` h' additional provision 额外拨款
lR7;{zlSf' additional stamp duty 附加印花税
jA;b2A]G additional tax 补加税罚款；补加税款
R. 2i%cU Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-^yc<%U adjudged bankrupt 被裁定破产
,jeHL@>w[ adjudicated bankrupt 裁定破产人
uL- kihV:- adjudication fee 裁定费；评定印花税额手续费；评估契据费
TTl9 xs,nO adjudication of bankruptcy 裁定破产；宣告破产
Q]GS#n adjudication of insolvency 裁定无力偿还债务
F):kF_ho adjusted actual 经调整的实数；调整后的实数
%'h:G
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|v@_~HV adjusted figure 经调整的数字；调整后的数额
H_ 3Wx fO adjusted liabilities 经调整的负债；调整后的负债
VyN F)$'T adjusted loss 经调整的亏损；调整后的亏损
Oi& 9FS 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 b adjusted profit 经调整的利润；调整后的利润
-6uLww=w4 adjusted surplus 经调整的盈余额；调整后的盈余额
{+cx} ` adjusted value 经调整的价值；调整后的价值
Lg,ObV t! adjustment 调整；修订；理算〔保险〕
rA8 NE> adjustment centre 调剂中心
17c` c.yP adjustment lag 调整过程的时间差距；调整时差
yx&}bu\ adjustment mechanism 调整机制
EZ/_uj2&SN adjustment of loss 亏损调整
42hG }Gt adjustment process 调整过程；调整程序
c)N_"#& adjustment range 调整幅度
"k administered exchange rate 受管制汇率
Gs|a$^V|o Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
% rnRy<9 administration expenses 行政费用
|0u qW1 administration fee 手续费；行政费
6tP!( administration in bankruptcy 破产管理
P8=J0& 5 administration order 遗产管理令
:.l\lj0Yf administrator 管理人；遗产管理人
WuF\{bUh administrator of the estate 遗产管理人
qFDy)4H) admission of debt 债项承认书
s2QgR37s> admission of proof 接纳债权证明
rGt]YG#C advance 放贷款项；垫付款项；预支款项；预付款项
`WC4 :8
advance account 暂支帐目；预付款帐户
:4X,5X7tW= advance compensation 预付补偿金
xDekC~ Zq advance from shareholder 股东垫款
Bs`=' w%7 advance pending reimbursement 预支以待日后付还
~e ,K advanced economy 先进经济体系
>b3IZ^SB#$ advancement 预付；预付财产
1y U!rEH advances warrant 垫款令
6rG7/ advancing 贷出
Ue,eEer adverse balance 逆差
QJkiu8r adverse exchange 逆汇
d3T7$'l$ advertisement addressed to shareholders 在报章刊登的致股东通告
}l]r- advice for collection 托收通知书
JPT&!%~ advice of drawing 提款通知书；汇票通知书
5qq U8I advice of payment 付款通知
kIt1k w Advisory Committee [Securities and Futures Commission]
I |>I V 谘询委员会〔证券及期货事务监察委员会〕
UQ^
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] Advisory Committee on Diversification 经济多元化谘询委员会
C;70 ,!3 affidavit 誓章；遗产申报誓章
M5`m5qc3 affidavit of no receipt 述明无收款的誓章
CSm(yB{|pC affiliate 联号；联营公司；附属公司
X88I|Z'HIh affiliated company 附属公司；联号；联营公司
fl BJO.2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/ dX,]OFm affordability 负担能力
hiR+cPSF African Development Bank [AfDB] 非洲开发银行
b_~KtMO after-acquired property 事后取得的财产
&|zV Wl after-hours dealing 市后交易
<_bGV after-tax profit 税后盈利；税后利润；税后溢利
n1+J{EPH agency agreement 代理协议
#]} G{
P agency expenses 代理机构的开支
;Oqbfl#% agency fee 代理费
u8y('\( Agency Law 《代理法》
g@>y`AFnr agent 代理人；承销人
%-!:$ 1; agent of company 公司代理人
/h&>tYVio agent's fee 代理人费；经纪费
ZhoB/TgdL aggregate 总计；总数；总体数字
wYHyVY2tj2 aggregate amount 总款额；总额
)GC[xo4bg aggregate assets and liabilities 总体资产与负债
aO\@5i_r aggregate at constant price 按固定价格计算的总体数字
dUceZmAl aggregate demand 总需求
DshRH>7s8 aggregate gross position 总持仓量
E@="n<uS aggregate limit 总限额
FEA/}*2F aggregate of salaries tax 合计薪俸税
<@@@Pl!~ aggregate performance 总体表现；总体业绩
+w@/$datI aggregate supply 总体供应
.M\0+,%/ aggregate surplus 总盈余
*O Kve aggregate total 整体总额
= &U7:u aggregate value 总值；合计价值
N9 f; X{ aggregated basis 合计基准
Ahg6>7+R. aggregated net chargeable income 合计应课税入息实额
kRz qgVr% aggregation 合并计算；合计；总和
P'Jb')m aggregation of incomes of husband and wife 夫妇入息合并计算
G&0JK ,Y aggregation of property 财产的总和
< *{(> agio 差价；贴水
-f(< 2i Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
gBd~:ZUa Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_Nbh Wv 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
dFpP_U Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
L w/ZKXDU2 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
MS%h`Ypo Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8ax3"G 《香港政府和大韩民国政府关于相互促进和保护投资协定》
'DH_ih Z agreement for a settlement 授产协议
n ZS*"O#L agreement for assignment 转让协议
gi\UNT9x agreement for sale 售卖协议；买卖协议
K9'AYFse agreement for sale and purchase 买卖协议
h N:2(x agreement for the payment of interest 支付利息协议
FkoN+\d agreement for the repayment of money 还款协议
LGVGr agreement of reinsurance 再保险协议
Tj=g[)+K Agricultural Bank of China 中国农业银行
GwlAEh P air passenger departure tax 飞机乘客离境税
cF G%Ew@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;\+A6(GX{ airport tax 机场税
0`e- ; alcohol duty 酒精税
+)d7SWO6]! alienation 让与；让渡；转让
`qbsDfq@ alimony 生活费；赡养费
Tq >?.bq9 All Ordinaries Index [AOI] 所有普通股指数
W3i X;-Z all risks 全险；综合险
|fm"{$u All Sales Record for Stock Market 《股票市场成交报告》
IAn/ ?3a~ Allied Capital Resources Limited 新联财务有限公司
en gh3TZC all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3^AS8%qG allocation letter 拨款信件
z#| tl/aP9 allocation of fund 分配款项；预留款项
( KG>l TdN allocation of profit 利润分配；溢利分配
K fNR)
allocation warrant 拨款令
!O8vr4= allotment 分配；配股
noNL.%I allotment notice 股份配售通知；配股通知
~7=w,+ allotment of shares 股份分配
Wv)2dD2I allowable 可获宽免；免税的
C[(Exe allowable business loss 可扣除的营业亏损
`L}Irt} allowable expenses 可扣税的支出
N+ R /ti allowance 免税额；津贴；备抵；准备金
-z L xT allowance for debts 债项的免税额
(z<& PP allowance for depreciation by wear and tear 耗损折旧免税额
#bLeK$ allowance for funeral expenses 殡殓费的免税额
)kNyl @m allowance for inflation 为通货膨胀而预留的款项；通胀准备金
+xtR`Y" allowance for repairs and outgoings 修葺及支出方面的免税额
s|&2QG0'7 allowance to debtor 给债务人的津贴
mh `VZQ@ alteration of capital 资本更改
v~>4c<eG
alternate trustee 候补受托人
&+t,fwlM amalgamation 合并
>@d=\Kyu ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
*gzX=*;x+? ambit of charges 征税范围；收费范围
X<" W@ amended valuation 经修订的估值
PfVjfrI[ American Commodities Exchange 美国商品交易所
=Wk!mGc American Express Bank Limited 美国运通银行
>? A3;O] American Stock Exchange 美国证券交易所
pfvNVu amortization 摊销
xpVYNS{c+| amount due from banks 存放银行同业的款项
C_Z[ul amount due from banks abroad 存放海外银行同业的款项
8>K2[cPD amount due from holding companies 控股公司欠款
e[8p /hId amount due from local banks 存放本港银行同业的款项
s?*MZC amount due to banks 银行同业的存款
.Su9fj y% amount due to banks abroad 海外银行同业的存款
} Pc6_# amount due to holding companies 控股公司存款
Jk7 [}Jc$ amount due to local banks 本港银行同业的存款
fXYg % amount due to outport banks 外埠银行同业的存款
8V3SZ17 amount for note issue 发行纸币的款额
Si]8*> }-B amount of bond 担保契据的款额
;dYpdy amount of consideration 代价款额
-pR1xsG amount of contribution 供款数额
? <slB>8 amount of indebtedness 负债款额
U;4:F{3m
amount of principal of the loan 贷款本金额
2FS,B\d amount of rates chargeable 应征差饷数额
@cF
aYI amount of share capital 股本额
%-:6#b z amount of sums assured 承保款额
Jj'~\j amount of variation 变动幅度
vf (\?Js , amount of vote 拨款数额
%zB
`Sd< amount payable 应付款额
( U V8M\ amount receivable 应收款额
4>Q 6!" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
I=pT fkTT analysis 分析
9o Y%v7 ancillary risk 附属风险
R
'/Ilz` annual account 周年帐目；周年帐目报表；年度决算；年结
q $s0zqV5 annual accounting date 年结日期
W%.Kr-[?`o annual allowance 每年免税额；年积金；年度津贴；年津
^r$P&}Z\b annual balance 年度余额
mi3 yiR annual disposable income 每年可动用收入
;^FV annual estimates 周年预算
pUr.<yc&u annual fee 年费
TP oP%Yj" annual general meeting 周年大会
70m}+R(` annual growth rate 年增率；每年增长率
F,`y_71< annual long-term supplement 长期个案每年补助金
qgU$0enSs annual pensionable emolument 可供计算退休金的年薪
BaTE59W annual report 年报
3%xj-7z
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qMz0R\4 annual return 周年报表；周年申报表；每年报税表格
Wel-a<
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@QMMtfeLj annual review of consumer prices 每年消费物价回顾
0=& Hm). annual roll-forward basis 逐年延展方式
ek#{!9- annual salary 年薪
jO$3>q annual statement 年度报表；年度决算表
Xi1/wbC Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
WrL&$dEJ?M annuitant 年金受益人
U)+Yh annuity 年金
}} l04kN_ annuity contract 年金合约
-pc*$oe annuity on human life 人寿年金
BxO8oKe antecedent debt 先前的债项
i%0Ml:Y ante-dated cheque 倒填日期支票
~ FM5]<X) anticipated expenditure 预期开支
4 S@^ym anticipated net profit 预期纯利
X% S ?o anticipated revenue 预期收入
pNI=HHx anti-inflation measure 反通货膨胀措施
pV P CxP anti-inflationary stance 反通货膨胀立场
{cKKTDN apparent deficit 表面赤字
s&!g ) apparent financial solvency 表面偿债能力
zD-.bHo>. apparent partner 表面合伙人
50Co/-)j application for personal assessment 个人入息课税申请书
=g$%. application of fund 资金应用
9#.nNv*z3 application to release as liquidator and to destruct the books of accounts and documents
a%sr*` 申请免除清盘人职务及毁灭帐簿与文件
ED @9,W0 appointed actuary 委任精算师
Dw ?nf appointed auditor 委任核数师；委任审计师
=ex71qj) appointed trustee 委任的受托人
NS;,(v{*N appointer 委任人
X[ }5hZcX apportioned pro rata 按比例分摊
uG2 Hzav apportionment 分配；分摊
J(VJMS;_ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c:4M |t= apportionment formula 分摊方程式
! ,PG!Gnl apportionment of estate duty 遗产税的分摊
s 7iguFQ appraisal 估价；评估
8AVM(d@ appreciable growth 可观增长
*)ZDN~z7o appreciable impact 显着影响
sV'(y>PP% appreciable increase 可观增长
X4lz?Y :* appreciation 增值；升值
TP[<u-@G appreciation against other currencies 相对其他货币升值
! i A0u appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Q\Fgc ;.U appreciation tax 增值税
\; }F6g appropriation 拨款；拨用；拨付
)&<BQIv9/ appropriation account 拨款帐目
cWP34;NNM Appropriation Bill 拨款法案
Uoh!1_oV appropriation-in-aid system 补助拨款办法
?A;x%8} approved assets 核准资产
A$M mnu% approved basket stock 认可一篮子证券
I8)x 0)Lx approved budget 核准预算
#7+ oM8b approved charitable donation 认可慈善捐款
34Q l7LQp[ approved charitable institution 认可慈善机构
KQj5o>} 6 approved currency 核准货币；认可货币
*pCT34 '-- approved estimates 核准预算
J84Q|E approved estimates of expenditure 核准开支预算
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-*b approved overseas insurer 核准海外保险人
lO9ML-8C1 approved overseas trust company 核准海外信托公司
5\V> Sj(
approved pooled investment fund 核准汇集投资基金
f+j\,L J approved provident fund scheme 认可公积金计划
&aqF ||v%) approved provision 核准拨款
D|@*HX@_Xp approved redeemable share 核准可赎回股份
G< l+94( approved regional stock 认可地区性证券
Jc"xH~, approved retirement scheme 认可退休金计划
N2vSJ\u approved subordinated loan 核准附属贷款
iF?4G ^ arbitrage 套戥；套汇；套利
\L-o>O arbitrageur 套戥者；套汇者
eYMp@C x arbitrary amount 临时款项
0
Ji>dr n arrangement 措施；安排；协定
!v;N@C3C arrears 欠款
O{uc
h arrears of pay 欠付薪酬
!jGe_xB}~ arrears of revenue 逾期未收税款；逾期未收的帐项
, &rlt+wE articles of association 组织章程；组织细则；组织章程细则
;"$Wfy Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}eetx68\ ascertainment of profit 确定利润
BMkN6 8q "Asia Clear" “亚洲结算系统”
@r^a/] 5D Asia Commercial Bank Ltd. 亚洲商业银行有限公司
9aFu 51 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+]
>o@ Asian Development Fund [ADF] 亚洲发展基金
Tz[ck 'k Asian dollar bond 亚洲美元债券
O Z3iH% Asian dollar market 亚洲美元市场
-/Pg[Lx7Pb Asian dollar rate 亚洲美元利率
HKbyi~ 8N= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
m -4P*P$X Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
kHygif
!I4 asked price 沽盘；喊价；索价；卖方报价
V}o`9R@tx} assessable income 应评税入息
V6P2W0 m assessable loss 应评税亏损
_o/LFLq assessable profit 应评税利润
Gj f b< assessable value 应评税值
=VFi}C/ assessed profit 估定利润
S<H 2e{~ assessed value 经评估价值
bfcQ(m5 assessment 评税；评定；估价；评税单
+sq'\Tbp assessment number 评税编号；估价编号
vg[A/$gLM assessment of additional tax 补加税评税
Zvz Zs assessment of performance 业绩评估；实绩评价
Jw3VWc
]] Assessor 评税主任
U KV0xl
asset price bubbles 资产价格泡沫
YEH /22 asset-backed securities 具资产保证的证券
p'{B|ujj6 assets accretion 资产增值
v1h\
6r' assets and liabilities 资产与负债
mQdF+b 1o assets betterment statement 资产递增表；资产改进表
\9j +ejGf assets lending 实物放款；有抵押贷款
(Ild>_Tdb` assets of the company passing on the death 死者去世时转移的公司资产
2CcUClP$ assets pledged as security for liabilities 用作负债抵押的资产
gb+iy$o- assets portfolio 资产投资组合
]r|sU.Vl assets price 资产价格
Z;Q2tT /F assets quality 资产质素
_ p%=RIR assets realization 资产变现
uF,F<% d assets refinancing arrangement 资产再集资安排
"159Q assets securitization 资产证券化
wV8_O )[ assets situated outside Hong Kong 在香港以外地方的资产
fUj[E0yOF assets stripping 削减资产；拆卖资产
dt&m YSZ} assets value 资产值
(7Su{tq assignee 承让人
P /i{_r assignment 转让；转让书；转让契
hOZ:r =% assignment of interest 权益转让
O*0%AjT6 assignment of letters patent and trade mark 专利证书及商标转让
c\A
4-08 assignment of property 物业转让；物业转让书
\PReQ|[ah assignment right 转让权
Y;2WY 0eq assignor 转让人
$eHYy,, associate 有联系的人；有关连人士；相联者；合伙人；联系人
}C-K0ba7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
4Z8FLA+T, associate member 附属会员
dRj2% Q f associated body corporate 相联法人团体
?='2@@8; associated company 相联公司；联属公司
4z<nJOEh[ associated corporation 相联法团
y7pwYRY Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Z~R7 G 公认会计师公会〔英国〕
y 5/frJ Association of Futures Exchange Brokers 香港期货经纪协会
6mp8v`b Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#+CH 0Z association of underwriters 承保人组织
WH|TdU$V assumption of control 接管
%Q,6 sH# assurance 担保；保险；转易；转易书
3.?G,%S5.$ assurance of interest 权益的转易
` /
<y0H at 19XX price 按一九ＸＸ年价格计算
Sc b' at a discount 按赔价计算；按贴水价格计算；打折扣
xqm-m at a premium 按溢价计算；按升水价格计算
EzII!0 F at call 通知付款；按通知
0?V{u`* at constant market price 按固定市价计算
X1 DE at constant price 按固定价格计算
3CL1Z\8To at cost 按成本计算
_[)f<`!g_V at current market price 按当时市价计算；按现时市价计算
Hk&op P9) at current price 按当时价格计算；按现时价格计算
?D>%+rK8c at factor cost 按要素成本计算；按生产要素成本计算
`JQw]\f4> at money-of-the-day price 按付款当日价格计算
i~Q nw-^B at or better 按指定或较佳价位〔买卖指令〕
3Z0ez?p+5 at par 按面值计算；平价
4,g_$) at sight 见票即付
RE._Ov> at the close 按收市盘
} H#C<:A at the opening 按开市盘
_uXb 9 attestation 见证；见证条款
C b4.N 8 at-the-money option 平价期权
\/XU v( attorney 受权人；受托代表人
Ms<v81z5T attornment 新拥有人承认书
J:Mn 5hdK= attributable profit 可归属利润
>c`r&W.t attributable share value 可归属股份价值
DpCe_Vb%M Auckland Stock Exchange 奥克兰证券交易所
F\u]X auction 拍卖
Z.}Z2K auctioneer 拍卖商
"+XF'ZO audit 审计；核数
w{8O$4
w Audit Commission 审计署
SI`ems{1>c Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
vVhSl$mW 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〕
mzO5&h7 audit review 帐目审查
CwjKz*'[g Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
i[Qq,MmC audited account 审计帐目；经审计的帐目
[n]C audited annual account 经审计的周年帐目
Six2{b)p audited balance sheet 经审计的资产负债表
xs
1V?0 auditor 核数师；核数主任；审计师
B_DyH
C\< auditor's certificate 核数师证明书；审计师证明书
h
?_@nQ! auditor's report 核数师报告；审计师报告
}|UTwjquBD Aussie bond 澳元债券
u+lNcyp"MW austerity budget 紧缩预算
@[LM8 @: Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
nt:ZO,C:R Australia All Ordinaries Index 澳洲所有普通股票指数
:(A k: Australian Dollar [AUD] 澳元
HXm &` Australian Options Market 澳大利亚期权市场
3>>Ca;>$ Australian Securities Commission 澳洲证券事务监察委员会
k1'd';gQ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
wY]ejK$0R Australian Stock Exchange 澳大利亚证券交易所
`\b eQ(g Austrian Schilling [ATS] 奥地利先令
bblEZ% authentication 认证；鉴证
5Vc~yMz authority to purchase 委托购买证；委购书
0VnRtLnqI authorization 认可；核准；授权；授权书
ZAJ~Tbm[f authorization by direction 指示授权
kfY. 9$(d authorization by instruction 指令授权
\J(kevX authorization by warrant 令状授权
_ TwE ym.V authorization of unit trust 单位信托的认可
|.OS7Gt? authorized agent 指定代理人
&( ZEs c authorized capital 法定资本
(I/ZI'Ydy authorized clerk 出市员
:jAsm[ authorized dealer 认可交易商
:FUxe kz authorized financial institution 认可财务机构
Qo/pz2N authorized fund 认可基金
%0 p9\I authorized fund house 获授权的基金公司；认可基金公司
`*o ko[\3 authorized institution 认可机构
(fYYcpd,k authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
q*K[? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,\ -4X authorized insurer 获授权保险人；获认可承保人
18^K!:Of authorized investment 特准投资项目
wG&Z7 C b authorized person 获授权人
lSfPOx ;* authorized representative 获授权代表
9=J 3T66U authorized share capital 法定股本
rR4?*90vjj automated quotation system 自动报价系统
?7#{ #sj Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_WGWU7h 自动交易系统〔香港期货交易所有限公司〕
vL#I+_ 2 automatic adjustment mechanism 自动调整机制
PYwGGB- automatic adjustment system 自动调整系统
:IO"' b Automatic Clearing House 自动票据交换所
,Yn$X automatic exchange rates accumulation system 自动化汇率累集系统
>Qqxn*O Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!'C 8sNs automatic teller machine [ATM] 自动柜员机
n5 <B* autopay 自动转帐
$0cE iq?Hf available assets 可用资产
e= XC$Jv available fiscal reserve 现存财政储备
|hS^ eK_ available profit 可用利润
_1jbNQa Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
aI>F8 R? average 平均；平均数；海损
wE -y4V e average basic salary 平均基本薪金
g) ofAG2 average consumer expenditure 平均消费开支；一般消费开支
SmS6B5j\R average cost 平均成本
l\"CHwN?Y average cost of land production 增辟土地平均成本
?e%u[ Q0 average daily turnover 平均每日成交额
8M0<:p/ average daily wage rate 平均每日工资率
29nMm>P.e average expenditure pattern 平均开支模式
%(S!/(LWW average growth rate 平均增长率
]|N"jr?7H average net fixed assets 固定资产平均净值
RA!8AS? average of relatives 相对价格平均数
4a v average price 平均价格
^jXKM!}-E average propensity to consume 平均消费倾向；一般消费倾向
` 46|VQAx average propensity to save 平均储蓄倾向；一般储蓄倾向
S\ K[l/ average rate 平均率
z%]3`_I average revenue 平均收入；平均收益
{z9,CwJan? average stock 平均库存；平均存货
I* P xQ average yearly rent 平均年租
Uw?25+[b avoidance of double taxation 避免双重课税
yO /'}FD avoidance of tax 避税
