A:
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> A share Ａ股；甲类股份
+?4*,8Tmmz abatement of tax 减税；减扣免税额
+ZD[[+ ABN AMRO Bank N.V. 荷兰银行
Eg 287B above-the-line expenditure 线上项目支出；经常预算支出
=woqHTR above-the-line receipt 线上项目收入；经常预算收入
;] l{ D} ABSA Asia Limited 南非联合亚洲有限公司
q?e16M absolute change 绝对数值变更
'l0eo' K absolute expenditure 实际开支
LaEX kb*s absolute guideline figure 绝对准则数字
l^!0|/Vw absolute interest 绝对权益
H|UV+Q 0, absolute order of discharge 绝对破产解除令
te! ]9rR absolute profit margin 绝对利润幅度
c0,gfY%sI$ absolute value 实值；绝对值
X r
absolutely vested interest 绝对既得权益
#*ZnA, absorbed cost 已吸收成本；已分摊成本
!."%M^J absorption 吸收；分摊；合并
;f\R$u- absorption rate 吸收率；摊配率；分摊率
!ch[I#&J- ACB Finance Limited 亚洲商业财务有限公司
)%H5iSNG$P acceptable form of reciprocity 合理的互惠条件
B5?c'[V9 acceptable rate 适当利率；适当汇率
gMoy y acceptance agreement 承兑协议
'Wx\"]: acceptance for honour 参加承兑
5VoOJ_hq acceptor 承兑人；接受人；受票人
SevfxR acceptor for honour 参加承兑人
g 'd*TBnk accident insurance 意外保险
+Y.uZJ6+ Accident Insurance Association of Hong Kong 香港意外保险公会
0N uL9 accident insurance scheme 意外保险计划
HNkZ 1+P { accident year basis 意外年度基准
b _K?ocq accommodation 通融；贷款
r(?'Y y accommodation bill 通融票据；空头票据
e&FX7dsyy accommodation party 汇票代发人
a|] %/[G@ account balance 帐户余额；帐户结余
mZ& \3m= account book 帐簿
&t9XK 8S account collected in advance 预收款项
/ ut~jf` account current book 往来帐簿
bH)8UQR% account of after-acquired property 事后取得的财产报告
5{!a+ account of defaulter 拖欠帐目
J1u@A$4l? account payable 应付帐款
f)ucC$1= account payee only [A/C payee only] 只可转帐；存入收款人帐户
~ (l2%( 3G account receivable 应收帐款
Y9I #Q account receivable report 应收帐款报表
1 o5Y9#7 account statement 结单；帐单；会计财务报表
x1 &b@u account title 帐户名称；会计科目
sg9x?Bx9 accountant's report 会计师报告
21)-: rS Accountant's Report Rules 会计师报告规则
h Vt+%tmNy accounting and auditing procedure 会计与审计程序；会计与核数程序
.SKNIct
M Accounting Arrangements 《会计安排》
; ei<Q =[ accounting basis 会计基础
!lt\2Ae accounting by Official Receiver 破产管理署署长呈交的帐目
NdX y% Q Accounting Circular 《会计通告》
kp<} accounting class 会计类别
yEw"8u' accounting date 记帐日期；会计结算日期
X'3`Q S:! accounting for money 款项核算
J*6n 6 Accounting Officer 会计主任
V.P5v { accounting period 会计报告期；会计期
R>YMGUH~w accounting policy 会计政策；会计方针
P*"AtZuY] accounting practice 会计惯例
JK ^B +. accounting principle 会计准则
Y/eN) accounting record 会计记录
,nu7r1} accounting report 会计报告
^%'tD Accounting Services Branch [Treasury] 会计事务部〔库务署〕
9 B?t3: Accounting Society of China 中国会计学会
sgb+@&}9n accounting statement 会计报表
G,mH!lSm, accounting system 会计制度；会计系统
;5JIY7t accounting transaction 会计事项；帐务交易
}TAGr 0 accounting treatment 会计处理
e$xv [9 accounting year 会计年度
0 z'={6, accretion 增值；添加
r{6B+3 J accrual 应计项目；应累算数目
9'/ |?I accrual basis 应计制；权责发生制
#Q yK?i* accrual basis accounting 应计制会计；权责发生制会计
l]58P accrue 应累算；应计
Z+h7 0,| accrued benefit 应累算利益
ja,L)b : accrued charges 应计费用
UV
*tO15i accrued cumulative preference share dividend 应累算的累积优先股股息
xjn8)C accrued expenses 应累算费用
PE6u8ZAb" accrued interest payable 应付利息；应计未付利息
65 e
Wu=T accrued interest receivable 应收利息；应计未收利息
r #6l?+W ; accrued right 累算权益
,ov v accruing profit 应累算的利润
(J;zk b accumulated fiscal reserve 累积财政储备
E 4$h%5 accumulated profit 累积利润；滚存溢利
5 1CU@1Ie accumulated reserve 累积储备
WNlSve)]ie accumulation of surplus income 累积收益盈余
lh(+X- }D acquired assets 既得资产
J^+$L"K acquisition 收购；购置；取得
T~ q'y~9o acquisition cost 购置成本
yM#trqv5 acquisition expenses 购置费用
5,
"^"*@< acquisition of 100% interest 收购全部股权
-z~ V acquisition of control 取得控制权
3PR7g acquisition of fixed assets 购置固定资产
G 4J6 acquisition of shell “买壳”
_ry En acquisition price 收购价
!k??Kj act of God 天灾
x8rFMR#S= acting partner 执事合伙人
X #NeB>~ active market 买卖活跃的市场；交投畅旺的市场；旺市
}AH|~3|D active partner 积极参与的合伙人
r|H!s, active trading 交投活跃
3TvhOC>yG actual circulation 实际流通
Fi3(glg d- actual cost 实际成本
ht74h actual expenditure 实际开支；实际支出
d&R \7)0 actual income 实际入息；实际收入；实际收益
7J!d3j2TR actual market 现货市场
g]#zWTw( actual price 现货价；实际价格
?[4khQt actual profit 实际利润
=iN_Ug+ actual quotation 实盘；实际价位；实际报价
vJj j+: actual year basis 按实际年度计算
[\%t<aa actuals 实货
#O974f8 actuarial investigation 精算调查
Z We$(? actuarial principle 精算原则
-_f0AfU/a actuarial report 精算师报告
#uw*8&%0 Actuarial Society of Hong Kong 香港精算学会
fdEj#Ux<H actuarial valuation 精算师估值
g :e8i~ actuary 精算师
K| J#/ ad referendum agreement 暂定协议；有待覆核的协定
@j8L{ FGnN ad valorem duty 从价税；按值征税
&7kSLat+9{ ad valorem duty system 从价税制
sbiDnRf ad valorem fee 从价费
rJ~(Xu>, s ad valorem tariff 从价关税
/z- C
:k\ additional allowance 额外免税额
d?qO`-
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)Jjw}}$}Y additional assessable profit 补加应评税利润
pS)X\Xyw additional assessment 补加评税
&b ]KMAo3 additional commitment 额外承担
Z
7ZMu additional commitment vote 额外承担拨款
6Q?6- ,?_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*Lk&@(
additional dependent parent allowance 供养父母额外免税额
~)CU m[:oM additional provision 额外拨款
Yiw^@T\H` additional stamp duty 附加印花税
7X3l&J2C4l additional tax 补加税罚款；补加税款
8; N}d)*O Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
owVUL~ adjudged bankrupt 被裁定破产
] j?Fk$C adjudicated bankrupt 裁定破产人
|0 pB BDw adjudication fee 裁定费；评定印花税额手续费；评估契据费
UY& W] adjudication of bankruptcy 裁定破产；宣告破产
xu pdjT%4 adjudication of insolvency 裁定无力偿还债务
?[fl$EG adjusted actual 经调整的实数；调整后的实数
Z5^ U F2`Q adjusted current assets 经调整的流动资产；调整后的流动资产
|2]WA'q adjusted figure 经调整的数字；调整后的数额
WaK{/6?T, adjusted liabilities 经调整的负债；调整后的负债
uRcuy /CY adjusted loss 经调整的亏损；调整后的亏损
7Qztc?XK 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
LZbHK.G= adjusted profit 经调整的利润；调整后的利润
DppvUiQB!a adjusted surplus 经调整的盈余额；调整后的盈余额
E0x$;CG! adjusted value 经调整的价值；调整后的价值
X
Ot S+p adjustment 调整；修订；理算〔保险〕
(%IstR|u: adjustment centre 调剂中心
H.S| njn:r adjustment lag 调整过程的时间差距；调整时差
w 8@| b} adjustment mechanism 调整机制
'eXw`kw( adjustment of loss 亏损调整
u= i^F| adjustment process 调整过程；调整程序
b,V=B{(~ adjustment range 调整幅度
oDDH;Q"M( administered exchange rate 受管制汇率
wDTV /" Y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
g
wiC , administration expenses 行政费用
U`4Z j1y administration fee 手续费；行政费
IHMyP~{ administration in bankruptcy 破产管理
EHM 7=|# administration order 遗产管理令
2Rp{]s$jo administrator 管理人；遗产管理人
M@8 6u^80 administrator of the estate 遗产管理人
c oz}VMp admission of debt 债项承认书
]OUOL/J admission of proof 接纳债权证明
ng6p# F,3 advance 放贷款项；垫付款项；预支款项；预付款项
X)+sHcE~# advance account 暂支帐目；预付款帐户
vPq\reKe advance compensation 预付补偿金
W@}5e- q)O advance from shareholder 股东垫款
v2 z/|sG advance pending reimbursement 预支以待日后付还
)bg,rES M advanced economy 先进经济体系
Jg6[/7*m advancement 预付；预付财产
x%7x^]$ advances warrant 垫款令
f6C+2L+Hr advancing 贷出
jJnBwH p adverse balance 逆差
bL[W.O0 adverse exchange 逆汇
Yx/~8K_%M? advertisement addressed to shareholders 在报章刊登的致股东通告
.`=PE&xq advice for collection 托收通知书
JEkVj']? advice of drawing 提款通知书；汇票通知书
j_ <n~ri- advice of payment 付款通知
D[y|y 3F Advisory Committee [Securities and Futures Commission]
3&2q\]Y, 谘询委员会〔证券及期货事务监察委员会〕
b,A1(_pzi Advisory Committee on Diversification 经济多元化谘询委员会
5Rp2 O4Z affidavit 誓章；遗产申报誓章
tzN;;h4C affidavit of no receipt 述明无收款的誓章
!{0!G affiliate 联号；联营公司；附属公司
v0J1%{ /xs affiliated company 附属公司；联号；联营公司
q &o=4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@_nhA/rlc affordability 负担能力
\kO_"{7n African Development Bank [AfDB] 非洲开发银行
#ms98pw%5 after-acquired property 事后取得的财产
nxRrmR }F after-hours dealing 市后交易
c?Qg :yU after-tax profit 税后盈利；税后利润；税后溢利
KO "iauW agency agreement 代理协议
) O^08]Y g agency expenses 代理机构的开支
73`UTXvWU agency fee 代理费
n-.k&B{a Agency Law 《代理法》
d)sl)qt}0 agent 代理人；承销人
q|2C>{8 agent of company 公司代理人
,DZLEsFM agent's fee 代理人费；经纪费
&Wk<F3qN aggregate 总计；总数；总体数字
5X-(@GwN aggregate amount 总款额；总额
V lNzm aggregate assets and liabilities 总体资产与负债
FeMu`| 2 aggregate at constant price 按固定价格计算的总体数字
A*i_- ;W) aggregate demand 总需求
( #Aq*2Z. aggregate gross position 总持仓量
;OyM~T gI aggregate limit 总限额
sva$@y7b aggregate of salaries tax 合计薪俸税
ti%
e.p0[ aggregate performance 总体表现；总体业绩
Uij$
eBN aggregate supply 总体供应
K`<P^XJr aggregate surplus 总盈余
Cu7i Hh Y5 aggregate total 整体总额
5xKR
]u aggregate value 总值；合计价值
Yl=
|P` aggregated basis 合计基准
B9-=.2.WU aggregated net chargeable income 合计应课税入息实额
s[bKGn@ aggregation 合并计算；合计；总和
9] \vw aggregation of incomes of husband and wife 夫妇入息合并计算
5+Ut]AL5 aggregation of property 财产的总和
\ed(<e> agio 差价；贴水
K.7 gd1I 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》
`9gx-')]\ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
jm"xf7 《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》
pn|{P<b \ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
"de:plMofy 《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》
vt,X:3 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Kwnu|8 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;0E 4S agreement for a settlement 授产协议
h]$zub agreement for assignment 转让协议
&y+eE?j agreement for sale 售卖协议；买卖协议
JN!YRcj agreement for sale and purchase 买卖协议
Bnv%W4 agreement for the payment of interest 支付利息协议
Y8(yOVy9 agreement for the repayment of money 还款协议
39CPFgi<l* agreement of reinsurance 再保险协议
nU)f]4q{Ec Agricultural Bank of China 中国农业银行
0qd`Pf air passenger departure tax 飞机乘客离境税
| <$O5b' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
kA0 ^~ airport tax 机场税
Lf9h;z># alcohol duty 酒精税
+\Q@7Lj alienation 让与；让渡；转让
f*Bc`+ G alimony 生活费；赡养费
yvvR%]!. All Ordinaries Index [AOI] 所有普通股指数
{n'}S( all risks 全险；综合险
bE"CS K# All Sales Record for Stock Market 《股票市场成交报告》
/2q%'"x( Allied Capital Resources Limited 新联财务有限公司
3]P=co@ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
?`$4ZDM allocation letter 拨款信件
|Gi/=[Tp allocation of fund 分配款项；预留款项
7;{F"/A allocation of profit 利润分配；溢利分配
ly@CX((W allocation warrant 拨款令
E*vi@aI allotment 分配；配股
?1sY S allotment notice 股份配售通知；配股通知
[R $4n-$ allotment of shares 股份分配
;Wdo* ysW allowable 可获宽免；免税的
40XI\yE_? allowable business loss 可扣除的营业亏损
XRkqMq% allowable expenses 可扣税的支出
F(r &:3!97 allowance 免税额；津贴；备抵；准备金
C&gJP7 UF allowance for debts 债项的免税额
XJ+sm^`vOf allowance for depreciation by wear and tear 耗损折旧免税额
P+a&R<Dj4 allowance for funeral expenses 殡殓费的免税额
RB2u1]l allowance for inflation 为通货膨胀而预留的款项；通胀准备金
zZ6 3
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T5)?6i -N allowance to debtor 给债务人的津贴
dWA7U 6c< alteration of capital 资本更改
AXFVsZH"zi alternate trustee 候补受托人
m" G r pE3 amalgamation 合并
:&MiO3#+ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2S3F]fG0 ambit of charges 征税范围；收费范围
B !0[LlF+ amended valuation 经修订的估值
y\x<!_&D American Commodities Exchange 美国商品交易所
(WC< X Kf American Express Bank Limited 美国运通银行
M-_)CR American Stock Exchange 美国证券交易所
n YY U amortization 摊销
p[Es4S}N amount due from banks 存放银行同业的款项
_"=~aMXC.) amount due from banks abroad 存放海外银行同业的款项
Sk- Ti\ amount due from holding companies 控股公司欠款
E_P]f% amount due from local banks 存放本港银行同业的款项
5:wf"3%% amount due to banks 银行同业的存款
:([,vO: amount due to banks abroad 海外银行同业的存款
_19k @a amount due to holding companies 控股公司存款
I
g`#U~ amount due to local banks 本港银行同业的存款
-zt\we qA amount due to outport banks 外埠银行同业的存款
|d$aIS O` amount for note issue 发行纸币的款额
f
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dO2cgY} amount of consideration 代价款额
+;T%7j"wz amount of contribution 供款数额
Z:}^fZP amount of indebtedness 负债款额
4(NI-|q0 amount of principal of the loan 贷款本金额
?d 4_'y
amount of rates chargeable 应征差饷数额
YA jk' amount of share capital 股本额
4b)xW&K{ amount of sums assured 承保款额
lc^%:#@ amount of variation 变动幅度
+x` tvo amount of vote 拨款数额
{|cA[#j# amount payable 应付款额
Tn|re Xc0e amount receivable 应收款额
0)Z7U$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
%2.T1X%! analysis 分析
1D$k:|pP~ ancillary risk 附属风险
&nq[Vy0kO4 annual account 周年帐目；周年帐目报表；年度决算；年结
"F^EfpcJ{9 annual accounting date 年结日期
S $Wd}2> annual allowance 每年免税额；年积金；年度津贴；年津
< mxUgU annual balance 年度余额
Ur@3_F annual disposable income 每年可动用收入
=o {`vv annual estimates 周年预算
G} p~VLf annual fee 年费
C /XOI > annual general meeting 周年大会
pT
<H& annual growth rate 年增率；每年增长率
&8N\
6K= annual long-term supplement 长期个案每年补助金
U!h!z`RU54 annual pensionable emolument 可供计算退休金的年薪
5g=" # annual report 年报
V:lDR20*\ Annual Report on the Consumer Price Index 《消费物价指数年报》
>v(Xc/oI annual return 周年报表；周年申报表；每年报税表格
^0 t`EZ$ Annual Return Rules 《周年报表规则》
|laq y`D annual review of consumer prices 每年消费物价回顾
FUQT ,7CA annual roll-forward basis 逐年延展方式
@[^H*^1|g annual salary 年薪
*oF { R^ annual statement 年度报表；年度决算表
V1+IqOXAIp 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
L:31toGK annuitant 年金受益人
_T1e##Sq, annuity 年金
y
Le5, annuity contract 年金合约
Cs$g]&a annuity on human life 人寿年金
t 6tqv antecedent debt 先前的债项
#(7OvW+y ante-dated cheque 倒填日期支票
GxBj N7" anticipated expenditure 预期开支
/a,q4tD@ anticipated net profit 预期纯利
,Vogo5~X anticipated revenue 预期收入
P++gR@ anti-inflation measure 反通货膨胀措施
:F_U^pyG anti-inflationary stance 反通货膨胀立场
!U91 apparent deficit 表面赤字
OSBE5 apparent financial solvency 表面偿债能力
Y{jhT^tKK apparent partner 表面合伙人
N. f Ig application for personal assessment 个人入息课税申请书
@8 pRI S"V application of fund 资金应用
N7NK1<vw2 application to release as liquidator and to destruct the books of accounts and documents
zd}"8 申请免除清盘人职务及毁灭帐簿与文件
|i| O9^*% appointed actuary 委任精算师
!({[ ^[! appointed auditor 委任核数师；委任审计师
WA<~M) rb appointed trustee 委任的受托人
4)`{ L$ appointer 委任人
Aam2Y,B apportioned pro rata 按比例分摊
I?1^\s#L apportionment 分配；分摊
% $J^dF_0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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.[ apportionment formula 分摊方程式
{BF$N#7 apportionment of estate duty 遗产税的分摊
Dd*C? 6 appraisal 估价；评估
D =3NI appreciable growth 可观增长
R_-.:n%.z appreciable impact 显着影响
%rf< YZ.\ appreciable increase 可观增长
^ *ZO@GNL appreciation 增值；升值
0_ ;-QAd appreciation against other currencies 相对其他货币升值
J^u{7K, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
H.YntFtD' appreciation tax 增值税
[ [Z*n/tr appropriation 拨款；拨用；拨付
$+Xohtt appropriation account 拨款帐目
9Gy1T3y5" Appropriation Bill 拨款法案
A lrk3I3{ appropriation-in-aid system 补助拨款办法
zfS`@{;F`| approved assets 核准资产
H#f
FU approved basket stock 认可一篮子证券
,i'>+Ix< approved budget 核准预算
RxAZ<8T_ approved charitable donation 认可慈善捐款
|d{4 _o90 approved charitable institution 认可慈善机构
FvRog<3X approved currency 核准货币；认可货币
(u~@@d" approved estimates 核准预算
N ^O. P approved estimates of expenditure 核准开支预算
m~2PpO approved overseas insurer 核准海外保险人
<FP&1Eg!| approved overseas trust company 核准海外信托公司
1Ztoj}!I approved pooled investment fund 核准汇集投资基金
WzF /wz R approved provident fund scheme 认可公积金计划
iZ& CE5+ approved provision 核准拨款
$[H3O(B0* approved redeemable share 核准可赎回股份
0;)4.*t
approved regional stock 认可地区性证券
|TkO'QN approved retirement scheme 认可退休金计划
sVGyHA approved subordinated loan 核准附属贷款
d^ w6_ arbitrage 套戥；套汇；套利
Ug/b;( dJ' arbitrageur 套戥者；套汇者
l@':mX3xd arbitrary amount 临时款项
h ]I ^%7 arrangement 措施；安排；协定
$~_TE\F1 arrears 欠款
yAaMYF@ arrears of pay 欠付薪酬
U1I2+ ;"#A arrears of revenue 逾期未收税款；逾期未收的帐项
y<kW2 <? articles of association 组织章程；组织细则；组织章程细则
oh|Q&R Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1X]?-+',. ascertainment of profit 确定利润
cZA l.}/ "Asia Clear" “亚洲结算系统”
}s? 9Hnqa Asia Commercial Bank Ltd. 亚洲商业银行有限公司
e~xN[Q\0] Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*M09Y'5] Asian Development Fund [ADF] 亚洲发展基金
BjSLbw-C Asian dollar bond 亚洲美元债券
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Ie2 Asian dollar market 亚洲美元市场
h^cM#L^B Asian dollar rate 亚洲美元利率
m$ "B=b2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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>@Q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
0ZTT^2R asked price 沽盘；喊价；索价；卖方报价
y%f'7YZ4 assessable income 应评税入息
I t",WFE. assessable loss 应评税亏损
af.yC[ assessable profit 应评税利润
!?,rcgi assessable value 应评税值
2Lm.;l4YO assessed profit 估定利润
qEE
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NU O9 , assessment 评税；评定；估价；评税单
%A%^;3@ assessment number 评税编号；估价编号
T-0fVTeN assessment of additional tax 补加税评税
EP ,lT.u3 assessment of performance 业绩评估；实绩评价
R e-4y5f Assessor 评税主任
OLTgB Xh asset price bubbles 资产价格泡沫
'V/+v #V+> asset-backed securities 具资产保证的证券
bDK72cQ assets accretion 资产增值
Rjt]^gb!* assets and liabilities 资产与负债
5*C#~gd& F assets betterment statement 资产递增表；资产改进表
(*F/^4p!$ assets lending 实物放款；有抵押贷款
oUoDj'JN{ assets of the company passing on the death 死者去世时转移的公司资产
yHe%e1 assets pledged as security for liabilities 用作负债抵押的资产
rjz$~(&m6 assets portfolio 资产投资组合
:A"GO c, assets price 资产价格
4;=+qb assets quality 资产质素
7 41Sd8 assets realization 资产变现
M]
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/GRkQ", assets securitization 资产证券化
0sIwU!=vm assets situated outside Hong Kong 在香港以外地方的资产
T'!7jgk{: assets stripping 削减资产；拆卖资产
^z)p@sk# assets value 资产值
t[VA|1gG assignee 承让人
'| WY 2>/( assignment 转让；转让书；转让契
;L r]w8 d assignment of interest 权益转让
B^nE^"b assignment of letters patent and trade mark 专利证书及商标转让
m5`<XwD9 assignment of property 物业转让；物业转让书
v;1<K@UT assignment right 转让权
5 Sl vCL assignor 转让人
WS6'R associate 有联系的人；有关连人士；相联者；合伙人；联系人
V^apDV\AV Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Mh 3Tfp associate member 附属会员
sN"<baZ associated body corporate 相联法人团体
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^LY)i associated company 相联公司；联属公司
hT go associated corporation 相联法团
3RJsH :u8 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
`)?N7g[ \u 公认会计师公会〔英国〕
0o7*5| T4 Association of Futures Exchange Brokers 香港期货经纪协会
/fv;`?~d* Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
7Ji|x{`` association of underwriters 承保人组织
\SKobO?qI assumption of control 接管
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vY)5<z& assurance of interest 权益的转易
t>Lq
"]1 at 19XX price 按一九ＸＸ年价格计算
n< 3qr}ZG^ at a discount 按赔价计算；按贴水价格计算；打折扣
m) QV2n at a premium 按溢价计算；按升水价格计算
#g=7fu{n: at call 通知付款；按通知
bf@H(gCW= at constant market price 按固定市价计算
B63pu X{u# at constant price 按固定价格计算
PUcxlD/a} at cost 按成本计算
"Rc Ny~ at current market price 按当时市价计算；按现时市价计算
K,j'!VQA4g at current price 按当时价格计算；按现时价格计算
O3 NI at factor cost 按要素成本计算；按生产要素成本计算
y!eT>4Oyg at money-of-the-day price 按付款当日价格计算
/0 CS2mLC at or better 按指定或较佳价位〔买卖指令〕
[0MNq]gxf at par 按面值计算；平价
?sD4S at sight 见票即付
sBm)D=Kll at the close 按收市盘
c]}F$[>oN' at the opening 按开市盘
?&U g"$v attestation 见证；见证条款
SR_<3WW at-the-money option 平价期权
]"ou?ot } attorney 受权人；受托代表人
FJQ=611@ attornment 新拥有人承认书
Uhs/F:E[A attributable profit 可归属利润
*{DpNV8" attributable share value 可归属股份价值
duQ , 6 Auckland Stock Exchange 奥克兰证券交易所
#;D@`.#\ auction 拍卖
'2XIeR auctioneer 拍卖商
nEHmiG audit 审计；核数
y~Z 7sx0 Audit Commission 审计署
ghU~H4[x D Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
` {/"? s| 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〕
qBF6LhR audit review 帐目审查
Y#[xX2z9 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
D,\hRQ audited account 审计帐目；经审计的帐目
T_)G 5a audited annual account 经审计的周年帐目
*(E]]8o audited balance sheet 经审计的资产负债表
ZSvU1T8 auditor 核数师；核数主任；审计师
WA((>Daf] auditor's certificate 核数师证明书；审计师证明书
z94#:jPmG auditor's report 核数师报告；审计师报告
$ :|?z_@ Aussie bond 澳元债券
o4U0kiI@ austerity budget 紧缩预算
8B! Mg NKV Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
B@k2lHks( Australia All Ordinaries Index 澳洲所有普通股票指数
7?ICXhu9 Australian Dollar [AUD] 澳元
UMUG ~P&@ Australian Options Market 澳大利亚期权市场
70 -nAv Australian Securities Commission 澳洲证券事务监察委员会
hh!4 DHv Australian Society of Certified Practising Accountants 澳洲执业会计师公会
u+
b `aB Australian Stock Exchange 澳大利亚证券交易所
Z\r?>2 Austrian Schilling [ATS] 奥地利先令
zb3,2D+ P authentication 认证；鉴证
i" #pk"@` authority to purchase 委托购买证；委购书
G4rd<V0[D authorization 认可；核准；授权；授权书
^ u(-v/D9 authorization by direction 指示授权
" %
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$+|.
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+I3j 2u8L authorization of unit trust 单位信托的认可
i0n u5kD+d authorized agent 指定代理人
?t)Mt](" authorized capital 法定资本
W#&BU- |2 authorized clerk 出市员
1z3>nou2{ authorized dealer 认可交易商
fG zx;<0P! authorized financial institution 认可财务机构
U4=m>Ty authorized fund 认可基金
qC6@ authorized fund house 获授权的基金公司；认可基金公司
J4 %"38l authorized institution 认可机构
#f@}$@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
pz= /A authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
m*|G 2 authorized insurer 获授权保险人；获认可承保人
@4G{L8Q} authorized investment 特准投资项目
@>*r2=#14 authorized person 获授权人
o-<XR9,N* authorized representative 获授权代表
&$bcB]C\3 authorized share capital 法定股本
,Cd4Q7T automated quotation system 自动报价系统
O1Ynl` } Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
}Gva=N: 自动交易系统〔香港期货交易所有限公司〕
h0] bIT{ automatic adjustment mechanism 自动调整机制
\
[bJ@f*." automatic adjustment system 自动调整系统
.B?fG)'WsF Automatic Clearing House 自动票据交换所
cHC1l automatic exchange rates accumulation system 自动化汇率累集系统
GXi)3I% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6zIK%< automatic teller machine [ATM] 自动柜员机
W[f%m0 autopay 自动转帐
l } @C'Np available assets 可用资产
!Qq~lAJO; available fiscal reserve 现存财政储备
yMEI^,0" available profit 可用利润
W C Y5 F Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
IdoS6 average 平均；平均数；海损
!5
?<QKOe average basic salary 平均基本薪金
?)g [Xc;K average consumer expenditure 平均消费开支；一般消费开支
<m/XGFc average cost 平均成本
_6m{zvyX> average cost of land production 增辟土地平均成本
@6 M>x=n5 average daily turnover 平均每日成交额
[9d\WPLC average daily wage rate 平均每日工资率
N 6Dv1_c, average expenditure pattern 平均开支模式
MU4 BAN average growth rate 平均增长率
87F]a3 average net fixed assets 固定资产平均净值
NIAji3 average of relatives 相对价格平均数
G \R6=K:f7 average price 平均价格
%?3$~d\n average propensity to consume 平均消费倾向；一般消费倾向
0a9[}g1=# average propensity to save 平均储蓄倾向；一般储蓄倾向
l{QlJ>%~{; average rate 平均率
v6 H!.0 average revenue 平均收入；平均收益
@O/"s~d- average stock 平均库存；平均存货
Yfx?3 average yearly rent 平均年租
&14xYpD< avoidance of double taxation 避免双重课税
)-m/(- avoidance of tax 避税
