A:
-CW$p=y} A share Ａ股；甲类股份
?k4O)?28 abatement of tax 减税；减扣免税额
)F; [ ABN AMRO Bank N.V. 荷兰银行
5utMZ>%w_# above-the-line expenditure 线上项目支出；经常预算支出
hk"^3d ! above-the-line receipt 线上项目收入；经常预算收入
E&k{ubc T ABSA Asia Limited 南非联合亚洲有限公司
6ju +#]T absolute change 绝对数值变更
r\+AeCyb"p absolute expenditure 实际开支
5gq3 >qo absolute guideline figure 绝对准则数字
{rr
ED absolute interest 绝对权益
~Ra1Zc$o: absolute order of discharge 绝对破产解除令
IXp P.d absolute profit margin 绝对利润幅度
L4SvE^2+ absolute value 实值；绝对值
:SSlUl4sU$ absolutely vested interest 绝对既得权益
[!>2[bbl absorbed cost 已吸收成本；已分摊成本
Rs; ,_ absorption 吸收；分摊；合并
?Mp)F2' absorption rate 吸收率；摊配率；分摊率
/A|cO ACB Finance Limited 亚洲商业财务有限公司
tq9t(0EL acceptable form of reciprocity 合理的互惠条件
]3#_BL)M8p acceptable rate 适当利率；适当汇率
U[~BW[[@f acceptance agreement 承兑协议
~..h= acceptance for honour 参加承兑
tZ1iaYbvV acceptor 承兑人；接受人；受票人
ih1 s`CjG acceptor for honour 参加承兑人
[_j.p MH/P accident insurance 意外保险
hIa@J EIt Accident Insurance Association of Hong Kong 香港意外保险公会
,2?"W8, accident insurance scheme 意外保险计划
rS9*_-NH accident year basis 意外年度基准
_-g:T&# accommodation 通融；贷款
Ai i Os? accommodation bill 通融票据；空头票据
'w.:I
TJf accommodation party 汇票代发人
WPyd ^Y< account balance 帐户余额；帐户结余
ee&QZVL> account book 帐簿
hD58 s"L$ account collected in advance 预收款项
nM8aC&Rd\ account current book 往来帐簿
Zl"h-~31 account of after-acquired property 事后取得的财产报告
Pp N+q:( account of defaulter 拖欠帐目
C78d 29 account payable 应付帐款
?|^1-5l3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
;D]TPBE account receivable 应收帐款
yo V"?W >! account receivable report 应收帐款报表
;3 '}(_n account statement 结单；帐单；会计财务报表
u7 `<m.\ account title 帐户名称；会计科目
T$%u=$E%F accountant's report 会计师报告
`A80""y:M Accountant's Report Rules 会计师报告规则
^~MHxF5d accounting and auditing procedure 会计与审计程序；会计与核数程序
; ,*U,eV Accounting Arrangements 《会计安排》
B! < {s' accounting basis 会计基础
BU:s&+LYUv accounting by Official Receiver 破产管理署署长呈交的帐目
-tx)7KV- Accounting Circular 《会计通告》
=fBJQK2sk accounting class 会计类别
@6.1E K0 accounting date 记帐日期；会计结算日期
B7t #H? accounting for money 款项核算
zEY
Ey1 Accounting Officer 会计主任
Y_PCL9G{p accounting period 会计报告期；会计期
T4Z("
accounting policy 会计政策；会计方针
7K9+7I&C accounting practice 会计惯例
~PuPY:" accounting principle 会计准则
0*:]e M};P accounting record 会计记录
1`_M c ] accounting report 会计报告
-<&"geJA Accounting Services Branch [Treasury] 会计事务部〔库务署〕
O\OG~`HBN Accounting Society of China 中国会计学会
:[(X!eP accounting statement 会计报表
z[q M2 accounting system 会计制度；会计系统
hFa \x5I5 accounting transaction 会计事项；帐务交易
CNcH)2Mk accounting treatment 会计处理
zy@
#R ; accounting year 会计年度
& A9psc(,& accretion 增值；添加
. 36'=K accrual 应计项目；应累算数目
I+O !<S B accrual basis 应计制；权责发生制
vWf C!k-)b accrual basis accounting 应计制会计；权责发生制会计
3 SQ
5C' E accrue 应累算；应计
)X\3bPDJR accrued benefit 应累算利益
biGaP#"0 accrued charges 应计费用
GLc+ `,. accrued cumulative preference share dividend 应累算的累积优先股股息
L6$,<}l accrued expenses 应累算费用
1S z5&jz accrued interest payable 应付利息；应计未付利息
>!? f6
{\| accrued interest receivable 应收利息；应计未收利息
xNxIqq<k accrued right 累算权益
%X G X( accruing profit 应累算的利润
@b!fs accumulated fiscal reserve 累积财政储备
WF-imI:EK accumulated profit 累积利润；滚存溢利
&$hfAG]" accumulated reserve 累积储备
:CHCVoh@95 accumulation of surplus income 累积收益盈余
XNu2G19jb acquired assets 既得资产
@zfeCxVOA acquisition 收购；购置；取得
e%'9oAz acquisition cost 购置成本
,\}V.:THF acquisition expenses 购置费用
XfbkK )d acquisition of 100% interest 收购全部股权
`! m+g0 acquisition of control 取得控制权
['-ln)96. acquisition of fixed assets 购置固定资产
`34[w=Z m acquisition of shell “买壳”
W,Dr2 $V acquisition price 收购价
oL }FD !} act of God 天灾
z=)5M*h acting partner 执事合伙人
"P<~bw5 active market 买卖活跃的市场；交投畅旺的市场；旺市
E pM
4 + active partner 积极参与的合伙人
"c\T active trading 交投活跃
HEe0dqG actual circulation 实际流通
NX)7g }S actual cost 实际成本
C
UBcU actual expenditure 实际开支；实际支出
*+p'CfsSka actual income 实际入息；实际收入；实际收益
Iob o5B actual market 现货市场
|k
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(nda!^f_s actual profit 实际利润
oF ,8j1 actual quotation 实盘；实际价位；实际报价
(:T~*7/" actual year basis 按实际年度计算
VdK-2O(.- actuals 实货
o'Tqqrr actuarial investigation 精算调查
mg >oB/,'Z actuarial principle 精算原则
sFS_CyN!7 actuarial report 精算师报告
&V gjd> Actuarial Society of Hong Kong 香港精算学会
bk4% lYJ" actuarial valuation 精算师估值
SKRD{MRsux actuary 精算师
]s, T`
(& ad referendum agreement 暂定协议；有待覆核的协定
>b*Pd
*f ad valorem duty 从价税；按值征税
|C a$>]? ad valorem duty system 从价税制
<B u*: O ad valorem fee 从价费
3Q`'C7Pi ad valorem tariff 从价关税
>Ckb9A additional allowance 额外免税额
$ HUCp9 additional amount for unexpired risk 未过期风险的额外款额
3v0)oK additional assessable profit 补加应评税利润
Nt/*VYUn additional assessment 补加评税
<j,7Z>Rk\x additional commitment 额外承担
OgfQGGc additional commitment vote 额外承担拨款
E) z g, 7Y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
>{GC@Cw additional dependent parent allowance 供养父母额外免税额
$ /wr? additional provision 额外拨款
`hH1rw@7< additional stamp duty 附加印花税
Ld`~^< B additional tax 补加税罚款；补加税款
)XO2DY1/& Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
R!$j_H adjudged bankrupt 被裁定破产
_TX.}167;- adjudicated bankrupt 裁定破产人
/Zv } u adjudication fee 裁定费；评定印花税额手续费；评估契据费
GB[W'QGiq adjudication of bankruptcy 裁定破产；宣告破产
U}Hmzb adjudication of insolvency 裁定无力偿还债务
c yN_Sg adjusted actual 经调整的实数；调整后的实数
f$WO{ J adjusted current assets 经调整的流动资产；调整后的流动资产
C t SAo\F adjusted figure 经调整的数字；调整后的数额
F1Z20)8K adjusted liabilities 经调整的负债；调整后的负债
A0[flIl adjusted loss 经调整的亏损；调整后的亏损
Y}f%/vus 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'Nz!^ t adjusted profit 经调整的利润；调整后的利润
CB|z{(&N adjusted surplus 经调整的盈余额；调整后的盈余额
j@9nX4Z adjusted value 经调整的价值；调整后的价值
l_f"}l adjustment 调整；修订；理算〔保险〕
oN _% oc adjustment centre 调剂中心
vkR"A\: adjustment lag 调整过程的时间差距；调整时差
)0d3sJ8 adjustment mechanism 调整机制
QL\'pW5 adjustment of loss 亏损调整
}){hQt7 adjustment process 调整过程；调整程序
+;>>c`{ adjustment range 调整幅度
`pcjOM8u administered exchange rate 受管制汇率
6(ja5)sn* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
hR{ Fn L administration expenses 行政费用
,:z@Ji administration fee 手续费；行政费
s@3!G+ -} administration in bankruptcy 破产管理
hUl FP administration order 遗产管理令
g" M1HxlV administrator 管理人；遗产管理人
((?^B
administrator of the estate 遗产管理人
6s|C:1](b admission of debt 债项承认书
O9>/ WmLe admission of proof 接纳债权证明
Vx#xq#wK advance 放贷款项；垫付款项；预支款项；预付款项
H-UMsT=g] advance account 暂支帐目；预付款帐户
e@Mm4&f[p advance compensation 预付补偿金
j
f^fj- advance from shareholder 股东垫款
!Sw7!h.ut advance pending reimbursement 预支以待日后付还
o^AK@\e:^Z advanced economy 先进经济体系
\j K ?R
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TkQ05'Qc advances warrant 垫款令
OK2wxf advancing 贷出
\{~x< <qFd adverse balance 逆差
m*I5 \ adverse exchange 逆汇
PqP)<d '/ advertisement addressed to shareholders 在报章刊登的致股东通告
2&Efqy8}DZ advice for collection 托收通知书
?^@; 8m advice of drawing 提款通知书；汇票通知书
s' K0C8'U advice of payment 付款通知
+" d{P,[3J Advisory Committee [Securities and Futures Commission]
4 QDF%#~q^ 谘询委员会〔证券及期货事务监察委员会〕
dB1bf2'b# Advisory Committee on Diversification 经济多元化谘询委员会
S:R%%cy affidavit 誓章；遗产申报誓章
Ii,L 6c affidavit of no receipt 述明无收款的誓章
N:&Gv'` affiliate 联号；联营公司；附属公司
0c`wJktWK affiliated company 附属公司；联号；联营公司
]7br*t^zv affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#~ >0Dr affordability 负担能力
?. ~@ lE African Development Bank [AfDB] 非洲开发银行
Kk/qd)nk after-acquired property 事后取得的财产
hy6 px after-hours dealing 市后交易
#FeM.k6 after-tax profit 税后盈利；税后利润；税后溢利
Mv ;7kC7] agency agreement 代理协议
*.~M#M 9c agency expenses 代理机构的开支
:z^c<KFX agency fee 代理费
KD#ip3 Agency Law 《代理法》
2 K`
hH agent 代理人；承销人
g4~{#P^i agent of company 公司代理人
NVOY,g=3X agent's fee 代理人费；经纪费
Q04N aggregate 总计；总数；总体数字
jN B-FVaT aggregate amount 总款额；总额
,D#~% kq~ aggregate assets and liabilities 总体资产与负债
w1iQ#.4K_ aggregate at constant price 按固定价格计算的总体数字
9RAN$\AKy aggregate demand 总需求
pRY t.}/K aggregate gross position 总持仓量
7W 4[1 aggregate limit 总限额
sM-k,0z aggregate of salaries tax 合计薪俸税
,>e<mphM aggregate performance 总体表现；总体业绩
?N`W, aggregate supply 总体供应
]i{-@Ven aggregate surplus 总盈余
[z Y9"B<3 aggregate total 整体总额
Y%S az+ aggregate value 总值；合计价值
Lo ! kv* aggregated basis 合计基准
7j@TW%FmV\ aggregated net chargeable income 合计应课税入息实额
ThFI=K aggregation 合并计算；合计；总和
R2r0' Yx aggregation of incomes of husband and wife 夫妇入息合并计算
q`qbaX\J3 aggregation of property 财产的总和
|~uCLf> agio 差价；贴水
L-$GQGk{ 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》
*!B,|]wq= Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
^IC|3sr 《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》
GV%ibqOpQj Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:x16N |z 《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》
|*8 J.H*r Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`+i<:,z-gs 《香港政府和大韩民国政府关于相互促进和保护投资协定》
U${dWxC agreement for a settlement 授产协议
&:Raf5G-E agreement for assignment 转让协议
.PF~8@1ju agreement for sale 售卖协议；买卖协议
m:K/ )v* agreement for sale and purchase 买卖协议
SVeL c agreement for the payment of interest 支付利息协议
zvSfW#
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6LUB3;g7 agreement of reinsurance 再保险协议
G0<m3 Up Agricultural Bank of China 中国农业银行
CbwQ'c$} air passenger departure tax 飞机乘客离境税
C~kw{g+| Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
6 R"& !.ZF airport tax 机场税
E Xo"F*gW alcohol duty 酒精税
C'hZNFsF; alienation 让与；让渡；转让
G;`+MgJ) alimony 生活费；赡养费
|nv8&L8 All Ordinaries Index [AOI] 所有普通股指数
_jP]ifu` all risks 全险；综合险
](3=7!!J All Sales Record for Stock Market 《股票市场成交报告》
ve'h z{W Allied Capital Resources Limited 新联财务有限公司
6$`8y,TMSt all-items index [Consumer Price Index] 总指数〔消费物价指数〕
OCF= )#}qd allocation letter 拨款信件
a ^|mF#
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0urQA_JC allocation of profit 利润分配；溢利分配
o2&mh T allocation warrant 拨款令
, @(lYeD" allotment 分配；配股
z!?xz allotment notice 股份配售通知；配股通知
\iO
,y: allotment of shares 股份分配
ql^n=+U allowable 可获宽免；免税的
@#;~_?$?C allowable business loss 可扣除的营业亏损
= q;ACW,z allowable expenses 可扣税的支出
$FS
j^v] allowance 免税额；津贴；备抵；准备金
ys09W+B7 allowance for debts 债项的免税额
~
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T+Du/ERL allowance for funeral expenses 殡殓费的免税额
*<]ulR2 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Fb.wm allowance for repairs and outgoings 修葺及支出方面的免税额
F d *p3a allowance to debtor 给债务人的津贴
k${25*M!3 alteration of capital 资本更改
)g+~"&Gcx alternate trustee 候补受托人
O &;Cca amalgamation 合并
Un@d Wf6' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
+>Y2luR1 ambit of charges 征税范围；收费范围
yP6^& 'I+ amended valuation 经修订的估值
AvH^9zEE( American Commodities Exchange 美国商品交易所
-=@d2LY American Express Bank Limited 美国运通银行
_KLKa/3 American Stock Exchange 美国证券交易所
8+^q9rLii amortization 摊销
XeJn ,= amount due from banks 存放银行同业的款项
=J<3B
H^m amount due from banks abroad 存放海外银行同业的款项
c7,p5[ amount due from holding companies 控股公司欠款
Qne@Vf kA amount due from local banks 存放本港银行同业的款项
Jf9a<[CcV amount due to banks 银行同业的存款
={B%qq amount due to banks abroad 海外银行同业的存款
9 J $N5 amount due to holding companies 控股公司存款
lE'2\kxI? amount due to local banks 本港银行同业的存款
Wv8?G~> amount due to outport banks 外埠银行同业的存款
KZ>cfv- &a amount for note issue 发行纸币的款额
u {o3 amount of bond 担保契据的款额
RGf&KV/ amount of consideration 代价款额
RG0kOw0 amount of contribution 供款数额
-LhO
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J<yt/V] amount of principal of the loan 贷款本金额
ACc tyGd amount of rates chargeable 应征差饷数额
eD 4X :^@ amount of share capital 股本额
Uyj6Ij_Pj) amount of sums assured 承保款额
Xq@Bzya amount of variation 变动幅度
<Y:{>= amount of vote 拨款数额
Nu/wjx$b amount payable 应付款额
B /0Xqyu amount receivable 应收款额
+Hgil Amsterdam Stock Exchange 阿姆斯特丹证券交易所
f; w\k7 # analysis 分析
+DU^"q= ancillary risk 附属风险
=;ClOy9 annual account 周年帐目；周年帐目报表；年度决算；年结
i}[cq_wJ annual accounting date 年结日期
) [+82~F annual allowance 每年免税额；年积金；年度津贴；年津
gF# HNv annual balance 年度余额
Py y!B annual disposable income 每年可动用收入
tp*.'p-SI annual estimates 周年预算
S6Y2(qdP annual fee 年费
T\?$7$/V annual general meeting 周年大会
.o8Sy2PaV annual growth rate 年增率；每年增长率
J2ad G+= annual long-term supplement 长期个案每年补助金
\| &KD annual pensionable emolument 可供计算退休金的年薪
N?`V;`[ annual report 年报
WPI<Ss Ld Annual Report on the Consumer Price Index 《消费物价指数年报》
. |%n"{ annual return 周年报表；周年申报表；每年报税表格
f$ 9O0,}%O Annual Return Rules 《周年报表规则》
``4e & annual review of consumer prices 每年消费物价回顾
;x%" o[[> annual roll-forward basis 逐年延展方式
:e /*5ix annual salary 年薪
,cE yV74 annual statement 年度报表；年度决算表
`,QcOkvb C 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
_ t &` T annuitant 年金受益人
@QteC@k annuity 年金
0v+ -yEkw annuity contract 年金合约
' Dp;fEU$ annuity on human life 人寿年金
o=J-Ju antecedent debt 先前的债项
z36wWdRa6 ante-dated cheque 倒填日期支票
GXC,p(vbE anticipated expenditure 预期开支
'b)qP| anticipated net profit 预期纯利
DK)T2{: anticipated revenue 预期收入
v;soJlxF~ anti-inflation measure 反通货膨胀措施
hh8Gr l; anti-inflationary stance 反通货膨胀立场
%5RR<[_/; apparent deficit 表面赤字
3 {$vN). apparent financial solvency 表面偿债能力
}`cf3'rdk apparent partner 表面合伙人
|;:g7eb application for personal assessment 个人入息课税申请书
V56WgOBxz application of fund 资金应用
ls7eypKR application to release as liquidator and to destruct the books of accounts and documents
v{d$DZUs 申请免除清盘人职务及毁灭帐簿与文件
Ps!umV appointed actuary 委任精算师
TZ&X0x8 appointed auditor 委任核数师；委任审计师
i/j53towe appointed trustee 委任的受托人
C R Bj> appointer 委任人
0vETg'r apportioned pro rata 按比例分摊
vj jVZ apportionment 分配；分摊
Z _Wzm!: Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
`AYq,3V apportionment formula 分摊方程式
}@eIO| apportionment of estate duty 遗产税的分摊
Hz\@# appraisal 估价；评估
<O5WY37"q appreciable growth 可观增长
G %'xEr0n appreciable impact 显着影响
Z1#u&oX appreciable increase 可观增长
~8s2p%~ appreciation 增值；升值
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appreciation against other currencies 相对其他货币升值
>-w(P/ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
&&nbdu appreciation tax 增值税
o]E L=j appropriation 拨款；拨用；拨付
vJL Gy] appropriation account 拨款帐目
KL3Z( Appropriation Bill 拨款法案
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vdmN] appropriation-in-aid system 补助拨款办法
\yl|*h3 approved assets 核准资产
>`r3@|UY approved basket stock 认可一篮子证券
yQuL[#p approved budget 核准预算
Xu8I8nAwl approved charitable donation 认可慈善捐款
6<2H 7 ' approved charitable institution 认可慈善机构
9 w$m\nV approved currency 核准货币；认可货币
3pg =9 *{ approved estimates 核准预算
*, mI=1 approved estimates of expenditure 核准开支预算
AHRJ7l;a approved overseas insurer 核准海外保险人
-Arsm o approved overseas trust company 核准海外信托公司
N0H=;CIQ approved pooled investment fund 核准汇集投资基金
XEQTT D< approved provident fund scheme 认可公积金计划
rUpe ;c approved provision 核准拨款
As< B8e] approved redeemable share 核准可赎回股份
(J[Xryub approved regional stock 认可地区性证券
zw[' hqW approved retirement scheme 认可退休金计划
3V<@ Vkf5 approved subordinated loan 核准附属贷款
.4p3~r?=S arbitrage 套戥；套汇；套利
i|J %jA arbitrageur 套戥者；套汇者
GL=}Vu `(* arbitrary amount 临时款项
qT48Y arrangement 措施；安排；协定
oQ 2$z8 arrears 欠款
#0>xa]S arrears of pay 欠付薪酬
MC* Hl`C arrears of revenue 逾期未收税款；逾期未收的帐项
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[9 articles of association 组织章程；组织细则；组织章程细则
ZUHRATT- Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
7~SwNt, ascertainment of profit 确定利润
0?<#! "Asia Clear" “亚洲结算系统”
#L~i|(=U5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
0V4B Q:v Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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TFvZ Asian Development Fund [ADF] 亚洲发展基金
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Asian dollar bond 亚洲美元债券
OvtE)u l@ Asian dollar market 亚洲美元市场
D MM<, 1 Asian dollar rate 亚洲美元利率
51SmoFbM z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
X*QS/\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
P( hGkY=( asked price 沽盘；喊价；索价；卖方报价
X_]rtG assessable income 应评税入息
xSm;~')g assessable loss 应评税亏损
& 3BoK/y3 assessable profit 应评税利润
|'q%9 # assessable value 应评税值
>#w;67he2 assessed profit 估定利润
|;vQ"8J assessed value 经评估价值
SVZ ocTt assessment 评税；评定；估价；评税单
v1TFzcH l< assessment number 评税编号；估价编号
Ho>Np& assessment of additional tax 补加税评税
r- <O'^C assessment of performance 业绩评估；实绩评价
9 3>4n\ Assessor 评税主任
Qc; kj asset price bubbles 资产价格泡沫
x@t?7 o\& asset-backed securities 具资产保证的证券
z3Q&O$5\ assets accretion 资产增值
.\n` 4A1z assets and liabilities 资产与负债
+n)n6} S assets betterment statement 资产递增表；资产改进表
"2l ` XH assets lending 实物放款；有抵押贷款
@ 1MnJP assets of the company passing on the death 死者去世时转移的公司资产
"9wD|wsz assets pledged as security for liabilities 用作负债抵押的资产
Dwp,d~z assets portfolio 资产投资组合
`eP C$Ovn assets price 资产价格
`7CK ;NeT assets quality 资产质素
jN\u}!\O assets realization 资产变现
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i"WYcF | assets securitization 资产证券化
*'?7OL assets situated outside Hong Kong 在香港以外地方的资产
+(W1x
C0 assets stripping 削减资产；拆卖资产
FJ:^pROpm assets value 资产值
w&q[%(G_ assignee 承让人
!sb r! Qt assignment 转让；转让书；转让契
WMSJU/-P assignment of interest 权益转让
JZ:@iI5>+ assignment of letters patent and trade mark 专利证书及商标转让
Ao\xse{E assignment of property 物业转让；物业转让书
" 8xAe0-4 assignment right 转让权
kAki 9a(=! assignor 转让人
X\AH^I6 S associate 有联系的人；有关连人士；相联者；合伙人；联系人
G0E5Y;YIN$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Bq q=2lj associate member 附属会员
an"&'D} U associated body corporate 相联法人团体
*MP.YI:h associated company 相联公司；联属公司
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T!Tiu associated corporation 相联法团
558P"w0"X Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9a}9cMJ^" 公认会计师公会〔英国〕
M|WBJ'#x0 Association of Futures Exchange Brokers 香港期货经纪协会
Y%pab/Y Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
-8Jw_ association of underwriters 承保人组织
CM;b_E)9)f assumption of control 接管
=p+y$ assurance 担保；保险；转易；转易书
!%iHJwS# assurance of interest 权益的转易
.Pb-{!$Ni at 19XX price 按一九ＸＸ年价格计算
M+)a6 g e at a discount 按赔价计算；按贴水价格计算；打折扣
1(
p HC at a premium 按溢价计算；按升水价格计算
Wg']a /m at call 通知付款；按通知
J ^'El^F at constant market price 按固定市价计算
Zxa.x?:?n at constant price 按固定价格计算
Zh"m;l/] at cost 按成本计算
[#PE'i4 at current market price 按当时市价计算；按现时市价计算
@ Z jT_ at current price 按当时价格计算；按现时价格计算
l Qn"
6o1 at factor cost 按要素成本计算；按生产要素成本计算
U2q6^z4l at money-of-the-day price 按付款当日价格计算
Xz$4c I#n: at or better 按指定或较佳价位〔买卖指令〕
g.lTNQm$u at par 按面值计算；平价
*'%V}R[> at sight 见票即付
&Y]':gJ at the close 按收市盘
+y GQt3U at the opening 按开市盘
,T$ts attestation 见证；见证条款
i5 '&u: at-the-money option 平价期权
j~CnMKN attorney 受权人；受托代表人
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i{8 attornment 新拥有人承认书
)@PnpC%H attributable profit 可归属利润
$> < /%S2g attributable share value 可归属股份价值
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NtFYY Auckland Stock Exchange 奥克兰证券交易所
: T*Q 2 auction 拍卖
BOs/:ZbK0W auctioneer 拍卖商
LG # ^g6P audit 审计；核数
BR,-:?z Audit Commission 审计署
KZm&sk=QM- Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_ yg_?GH 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〕
^L[:DB{Z audit review 帐目审查
2jsbg{QS#_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*FlPGBjJ audited account 审计帐目；经审计的帐目
<W4F`6`x audited annual account 经审计的周年帐目
$v^hzC audited balance sheet 经审计的资产负债表
-@orIwA& auditor 核数师；核数主任；审计师
%TB(E<p` auditor's certificate 核数师证明书；审计师证明书
w5@ 5" M auditor's report 核数师报告；审计师报告
.iXN~*+g Aussie bond 澳元债券
R>< g\{G] austerity budget 紧缩预算
8Zv``t61 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
uqMw-f/ Australia All Ordinaries Index 澳洲所有普通股票指数
$ [gN#QW% Australian Dollar [AUD] 澳元
(eHyas %X Australian Options Market 澳大利亚期权市场
Vwkvu& 4 Australian Securities Commission 澳洲证券事务监察委员会
/:{ %X(8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Cf {F"o Australian Stock Exchange 澳大利亚证券交易所
i+_LKHQN Austrian Schilling [ATS] 奥地利先令
SQKhht`M authentication 认证；鉴证
dmFn0J -\ authority to purchase 委托购买证；委购书
]%Q!%uTh authorization 认可；核准；授权；授权书
k6G
_c;V authorization by direction 指示授权
T]#V authorization by instruction 指令授权
<`H0i*|Ued authorization by warrant 令状授权
sX>u. authorization of unit trust 单位信托的认可
9d(\/
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h^M_yz-f authorized capital 法定资本
bGRt authorized clerk 出市员
9&6j u L authorized dealer 认可交易商
%uW =kr authorized financial institution 认可财务机构
gP^2GnjHL8 authorized fund 认可基金
Dg&84,bv^ authorized fund house 获授权的基金公司；认可基金公司
jL VJ+mu authorized institution 认可机构
P3M$&::D- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
6{Wo5O{!\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
f :c 'j` authorized insurer 获授权保险人；获认可承保人
aSL`yuXu authorized investment 特准投资项目
1+l 8%G=hB authorized person 获授权人
rIyH/=; authorized representative 获授权代表
Hbm 4oYN authorized share capital 法定股本
_;lw,;ftA automated quotation system 自动报价系统
t FN >]`Z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
0-2|(9
Kc 自动交易系统〔香港期货交易所有限公司〕
b}e1JPk}! automatic adjustment mechanism 自动调整机制
jHL s
5% automatic adjustment system 自动调整系统
7|rH9Bc{U Automatic Clearing House 自动票据交换所
tne_]+ automatic exchange rates accumulation system 自动化汇率累集系统
sZ;|NAx) Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
D6 B-#u!M automatic teller machine [ATM] 自动柜员机
60D3 6b( autopay 自动转帐
2
$>DX\h available assets 可用资产
Kxe\ H'rR available fiscal reserve 现存财政储备
G\.~/<Mg+ available profit 可用利润
]9@:7d6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
*S$v SDJCW average 平均；平均数；海损
JA^o/%a^ average basic salary 平均基本薪金
^X#y'odtbS average consumer expenditure 平均消费开支；一般消费开支
RObnu* average cost 平均成本
r p N b. average cost of land production 增辟土地平均成本
4{VO:(geZ average daily turnover 平均每日成交额
KA3U W average daily wage rate 平均每日工资率
;>6< u.N average expenditure pattern 平均开支模式
K$E3RB_F average growth rate 平均增长率
b#j:)PA0C average net fixed assets 固定资产平均净值
f/Gx}x= average of relatives 相对价格平均数
53 Adic average price 平均价格
&L o TO+ average propensity to consume 平均消费倾向；一般消费倾向
o%d
TcoCN average propensity to save 平均储蓄倾向；一般储蓄倾向
@s5=6z]=H average rate 平均率
eP{srP3 9 average revenue 平均收入；平均收益
SzULy
>e average stock 平均库存；平均存货
ou,[0B3n0 average yearly rent 平均年租
oXPA<ef o avoidance of double taxation 避免双重课税
l|5 h avoidance of tax 避税
