A:
Rc a
Os A share Ａ股；甲类股份
]cqZ!4? _ abatement of tax 减税；减扣免税额
z|]o M#Gt ABN AMRO Bank N.V. 荷兰银行
!mxh ]x<e above-the-line expenditure 线上项目支出；经常预算支出
o9 LD6$ above-the-line receipt 线上项目收入；经常预算收入
1O2h9I$bk ABSA Asia Limited 南非联合亚洲有限公司
F|Dz] ar absolute change 绝对数值变更
]jVSsSv absolute expenditure 实际开支
bp>ps@zFq absolute guideline figure 绝对准则数字
zrU$S WU absolute interest 绝对权益
tOM3Gs~o6z absolute order of discharge 绝对破产解除令
QHzX
5$IM absolute profit margin 绝对利润幅度
xbrmPGpW$ absolute value 实值；绝对值
{vT55i<mk absolutely vested interest 绝对既得权益
X;6r $
absorbed cost 已吸收成本；已分摊成本
to!W={S<ol absorption 吸收；分摊；合并
{QS@Ugf absorption rate 吸收率；摊配率；分摊率
e#6&uFce ACB Finance Limited 亚洲商业财务有限公司
5uV"g5?w acceptable form of reciprocity 合理的互惠条件
$',GkK{NX acceptable rate 适当利率；适当汇率
X c2B 2c acceptance agreement 承兑协议
R;E"Qdt acceptance for honour 参加承兑
g<iwx F acceptor 承兑人；接受人；受票人
03QEXm~|Q acceptor for honour 参加承兑人
!+A"Lej accident insurance 意外保险
^?X ^+ Accident Insurance Association of Hong Kong 香港意外保险公会
j t`p<gI accident insurance scheme 意外保险计划
{#*? S>DA accident year basis 意外年度基准
"26B4* accommodation 通融；贷款
CoUd16*"JM accommodation bill 通融票据；空头票据
@CaD8%j{ accommodation party 汇票代发人
B~ !G lT account balance 帐户余额；帐户结余
o A;jy account book 帐簿
H@ 2v<e@ account collected in advance 预收款项
-hVv account current book 往来帐簿
'hlB;z|T account of after-acquired property 事后取得的财产报告
P"=UI$HN account of defaulter 拖欠帐目
bN4&\d*u# account payable 应付帐款
KBr5bcm4u account payee only [A/C payee only] 只可转帐；存入收款人帐户
Wt+y-ES account receivable 应收帐款
cUZ! ;* account receivable report 应收帐款报表
2rj/wakd account statement 结单；帐单；会计财务报表
R )d99j^" account title 帐户名称；会计科目
) qyx|D accountant's report 会计师报告
~f=6?5.wa Accountant's Report Rules 会计师报告规则
moVa'1ul accounting and auditing procedure 会计与审计程序；会计与核数程序
g;-+7ViIr Accounting Arrangements 《会计安排》
BH#C<0=" accounting basis 会计基础
StyB"1 y accounting by Official Receiver 破产管理署署长呈交的帐目
w{ r(F` Accounting Circular 《会计通告》
l<aqiZSY accounting class 会计类别
@r/Id{pCI accounting date 记帐日期；会计结算日期
8XYD
L] I' accounting for money 款项核算
urrO1 Accounting Officer 会计主任
u_4:#~b accounting period 会计报告期；会计期
g8+4$2`ny accounting policy 会计政策；会计方针
_PyW=Tj accounting practice 会计惯例
T` g?) / accounting principle 会计准则
!k:z Ljtp accounting record 会计记录
@vdc)vN[ / accounting report 会计报告
U L)" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{V%%^Zhwy Accounting Society of China 中国会计学会
Q+N7:o!;<b accounting statement 会计报表
EFRZ% Y accounting system 会计制度；会计系统
ycrh 5*g accounting transaction 会计事项；帐务交易
) 'j_D< accounting treatment 会计处理
)l!J$X+R accounting year 会计年度
@jE d%W accretion 增值；添加
}
T/}0W]0 accrual 应计项目；应累算数目
(RDa, & accrual basis 应计制；权责发生制
) ]/i accrual basis accounting 应计制会计；权责发生制会计
S om.
qD accrue 应累算；应计
[ GR|$/(z= accrued benefit 应累算利益
~jp!" f accrued charges 应计费用
-[zdX}x.: accrued cumulative preference share dividend 应累算的累积优先股股息
c
YM CfP accrued expenses 应累算费用
5U-p'c9IC accrued interest payable 应付利息；应计未付利息
>J^7}J accrued interest receivable 应收利息；应计未收利息
*`+<x accrued right 累算权益
;!l*7}5X= accruing profit 应累算的利润
ko=aa5c accumulated fiscal reserve 累积财政储备
vz;7} Zj] accumulated profit 累积利润；滚存溢利
A *\o
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tA!
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IS,zy+w acquired assets 既得资产
DnNt@e2| acquisition 收购；购置；取得
j}rgO z. acquisition cost 购置成本
XlPK3^'N)h acquisition expenses 购置费用
N+\oFbE acquisition of 100% interest 收购全部股权
`7 QvwXsH] acquisition of control 取得控制权
~^lH ^J acquisition of fixed assets 购置固定资产
4i_spF-3 acquisition of shell “买壳”
.Bb$ j= acquisition price 收购价
]5} -y3 act of God 天灾
+,&m7L acting partner 执事合伙人
%uGleY]~ active market 买卖活跃的市场；交投畅旺的市场；旺市
wO^$!zB W active partner 积极参与的合伙人
i7 S >RB active trading 交投活跃
.)i O Du actual circulation 实际流通
+=ZWau actual cost 实际成本
CN\|_y actual expenditure 实际开支；实际支出
K/f>f; c actual income 实际入息；实际收入；实际收益
FF%\g J actual market 现货市场
OwG6i|q actual price 现货价；实际价格
+={ actual profit 实际利润
*F\T}k7 actual quotation 实盘；实际价位；实际报价
.mvB99P{< actual year basis 按实际年度计算
x[vp oB+c actuals 实货
g(-;_j!= actuarial investigation 精算调查
Ci]'G>F@" actuarial principle 精算原则
t MxsR >sH actuarial report 精算师报告
F5FNhu C Actuarial Society of Hong Kong 香港精算学会
Zz"I.$$[M actuarial valuation 精算师估值
Rr o?q actuary 精算师
h]kn%?fpmB ad referendum agreement 暂定协议；有待覆核的协定
Z"6 2#VM ad valorem duty 从价税；按值征税
cr76cYq"Q ad valorem duty system 从价税制
t[ ]['Iosd ad valorem fee 从价费
`Mg8]H ~ ad valorem tariff 从价关税
cJxW;WI!, additional allowance 额外免税额
d{QMST2& additional amount for unexpired risk 未过期风险的额外款额
7))y} N:p additional assessable profit 补加应评税利润
%/UV_@x& additional assessment 补加评税
EX[B/YH additional commitment 额外承担
Dh
hG$ additional commitment vote 额外承担拨款
'8s>rH5[V additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+mJ
:PAy4 additional dependent parent allowance 供养父母额外免税额
XMt
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bH'S.RWp= additional stamp duty 附加印花税
u|(Ux~O
additional tax 补加税罚款；补加税款
4^ 0d)+Ff Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
w+t# Yb \7 adjudged bankrupt 被裁定破产
c:=7lI adjudicated bankrupt 裁定破产人
`%$8cZ-kr adjudication fee 裁定费；评定印花税额手续费；评估契据费
Ap11b|v adjudication of bankruptcy 裁定破产；宣告破产
GxYW4b adjudication of insolvency 裁定无力偿还债务
Z7JKaP9{: adjusted actual 经调整的实数；调整后的实数
<_"B}c/2$ adjusted current assets 经调整的流动资产；调整后的流动资产
Gx.P ]O 3 adjusted figure 经调整的数字；调整后的数额
}czsa_ adjusted liabilities 经调整的负债；调整后的负债
L/H v4={ adjusted loss 经调整的亏损；调整后的亏损
_,D O~L 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
4cott^K. adjusted profit 经调整的利润；调整后的利润
J6*f Uh adjusted surplus 经调整的盈余额；调整后的盈余额
D W1@<X adjusted value 经调整的价值；调整后的价值
<(fdHQD!7> adjustment 调整；修订；理算〔保险〕
ki\B!<uv adjustment centre 调剂中心
TG1 P=g5h adjustment lag 调整过程的时间差距；调整时差
Ba/RO36&c adjustment mechanism 调整机制
,%A)"doaG adjustment of loss 亏损调整
bRWIDPh adjustment process 调整过程；调整程序
_~tm7o+js adjustment range 调整幅度
inYM+o!Ub administered exchange rate 受管制汇率
F 4GP7] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Dt
W*n1B t administration expenses 行政费用
8jRs =I administration fee 手续费；行政费
/r2 76 Q administration in bankruptcy 破产管理
-7k[Vg? administration order 遗产管理令
wAw42{M administrator 管理人；遗产管理人
8h@q administrator of the estate 遗产管理人
;xfO16fNk admission of debt 债项承认书
3FFaE l admission of proof 接纳债权证明
92ZWU2" advance 放贷款项；垫付款项；预支款项；预付款项
Ffnk1/ Zy advance account 暂支帐目；预付款帐户
CK2 B advance compensation 预付补偿金
y>$1 UwQ advance from shareholder 股东垫款
B1E$v(P3M advance pending reimbursement 预支以待日后付还
'0Lov]L advanced economy 先进经济体系
BYS lKTh advancement 预付；预付财产
P^"R4T advances warrant 垫款令
M ~als3 advancing 贷出
H#+\nT2m adverse balance 逆差
jk )Vb adverse exchange 逆汇
q %>7L<r advertisement addressed to shareholders 在报章刊登的致股东通告
@|B D|{k advice for collection 托收通知书
GMz8B-vk advice of drawing 提款通知书；汇票通知书
PkTf JQP8 advice of payment 付款通知
J7:9_/ e0T Advisory Committee [Securities and Futures Commission]
cA<<& C 谘询委员会〔证券及期货事务监察委员会〕
H#3 5@HF*o Advisory Committee on Diversification 经济多元化谘询委员会
wtSvJI~o) affidavit 誓章；遗产申报誓章
Dv@ PAnk3C affidavit of no receipt 述明无收款的誓章
R\*)@[y9l affiliate 联号；联营公司；附属公司
s2^B(wP affiliated company 附属公司；联号；联营公司
f27)v(EJ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
k=?^){[We affordability 负担能力
!x7o|l|cP African Development Bank [AfDB] 非洲开发银行
\]I after-acquired property 事后取得的财产
T '.[F after-hours dealing 市后交易
rIVvO after-tax profit 税后盈利；税后利润；税后溢利
JT04vm4 agency agreement 代理协议
3E,DipHg agency expenses 代理机构的开支
FqwIJ|ct agency fee 代理费
\QGa 4_# Agency Law 《代理法》
wFvT0 agent 代理人；承销人
C," =}z1P agent of company 公司代理人
bG(x:Py& agent's fee 代理人费；经纪费
|H
W(
vA aggregate 总计；总数；总体数字
@T ysXx aggregate amount 总款额；总额
)\>r-g$ aggregate assets and liabilities 总体资产与负债
b0 & aggregate at constant price 按固定价格计算的总体数字
+Qs!Nhsq aggregate demand 总需求
C`NmZwL aggregate gross position 总持仓量
=p q:m aggregate limit 总限额
DVh) w}v aggregate of salaries tax 合计薪俸税
MWs~#ReZ aggregate performance 总体表现；总体业绩
hk_g2g aggregate supply 总体供应
@ .gP JMA aggregate surplus 总盈余
F} 'wH-qp aggregate total 整体总额
$e BQH aggregate value 总值；合计价值
v5T`K=qC aggregated basis 合计基准
\, R!S /R# aggregated net chargeable income 合计应课税入息实额
%G[/H.7s - aggregation 合并计算；合计；总和
F;P5D< aggregation of incomes of husband and wife 夫妇入息合并计算
hU" F;4p aggregation of property 财产的总和
o\4 CoeG agio 差价；贴水
SNab
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》
zJY ']8ah Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
w>[T&0-N 《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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"WlRG Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
n(>C'<otj 《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》
&RW`W)0; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2bLI%gg3 《香港政府和大韩民国政府关于相互促进和保护投资协定》
r +S;B[Vd agreement for a settlement 授产协议
90fs:. agreement for assignment 转让协议
>F[G VmC agreement for sale 售卖协议；买卖协议
KQ{Lt?S agreement for sale and purchase 买卖协议
a8Uk[^5 agreement for the payment of interest 支付利息协议
uE`r /=4 agreement for the repayment of money 还款协议
|@RpWp>2 agreement of reinsurance 再保险协议
b9 uBdo@o Agricultural Bank of China 中国农业银行
_R^y\1 Qu air passenger departure tax 飞机乘客离境税
ARF\f F|<2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1k[GuG%/K airport tax 机场税
\}#@9= alcohol duty 酒精税
Jf_%<\ O alienation 让与；让渡；转让
<bUXC@3W alimony 生活费；赡养费
@?Zf-. All Ordinaries Index [AOI] 所有普通股指数
q@l(Qol all risks 全险；综合险
m[:K"lZ
]2 All Sales Record for Stock Market 《股票市场成交报告》
uv]{1S{tb Allied Capital Resources Limited 新联财务有限公司
s8vKKvs`9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:Fe_,[FR allocation letter 拨款信件
% (< (Y allocation of fund 分配款项；预留款项
- bS)=L allocation of profit 利润分配；溢利分配
&R O7{,`
allocation warrant 拨款令
s bnjy"Z% allotment 分配；配股
}pawIf4V allotment notice 股份配售通知；配股通知
RlRs}y F allotment of shares 股份分配
3vW4<:Lgy allowable 可获宽免；免税的
:q
(&$ allowable business loss 可扣除的营业亏损
Kkv<"^H allowable expenses 可扣税的支出
g^l RG3a allowance 免税额；津贴；备抵；准备金
Ur!~<4GO allowance for debts 债项的免税额
d1]i,C~Y allowance for depreciation by wear and tear 耗损折旧免税额
H0>yi[2 f allowance for funeral expenses 殡殓费的免税额
:( , mL2[ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
fu4!t3 1 allowance for repairs and outgoings 修葺及支出方面的免税额
0V`[Zgf allowance to debtor 给债务人的津贴
8lP6-VA alteration of capital 资本更改
L:@fP~ Erh alternate trustee 候补受托人
{@.Vh] amalgamation 合并
G1d(,4Xp ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
bL1m' ^r ambit of charges 征税范围；收费范围
|cd-!iJX- amended valuation 经修订的估值
F!yV8XQ American Commodities Exchange 美国商品交易所
zzIr2so American Express Bank Limited 美国运通银行
~<)vKk American Stock Exchange 美国证券交易所
#xT!E:W ' amortization 摊销
5=L} \ankn amount due from banks 存放银行同业的款项
-RMi 8{ amount due from banks abroad 存放海外银行同业的款项
=&vFVIhWcf amount due from holding companies 控股公司欠款
q
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!SxG(*u amount due to banks 银行同业的存款
6 BAW amount due to banks abroad 海外银行同业的存款
pC(sS0J amount due to holding companies 控股公司存款
6F|j(LB amount due to local banks 本港银行同业的存款
y1pu R7 amount due to outport banks 外埠银行同业的存款
.=c<>/
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Vn|1v4U! amount of bond 担保契据的款额
~h)&&' a amount of consideration 代价款额
Vrkf(E3_V amount of contribution 供款数额
PsnGXcj amount of indebtedness 负债款额
ke%pZ 7{u amount of principal of the loan 贷款本金额
BKIjNV3 amount of rates chargeable 应征差饷数额
Rir y_
amount of share capital 股本额
lzhqcL" amount of sums assured 承保款额
vmX"+sHz$] amount of variation 变动幅度
Hd &{d+B amount of vote 拨款数额
C6
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qCP mbg amount receivable 应收款额
%d;ezY '2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
M 2q"dz analysis 分析
%,UPJn ancillary risk 附属风险
Vf $Dnu@}z annual account 周年帐目；周年帐目报表；年度决算；年结
T
.n4TmF annual accounting date 年结日期
1^G{tlA- annual allowance 每年免税额；年积金；年度津贴；年津
ynwG\V annual balance 年度余额
rs;r
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QHlU|dR)Ry annual estimates 周年预算
#hw>tA6 annual fee 年费
_[h8P9YI4 annual general meeting 周年大会
Z(GfK0vU annual growth rate 年增率；每年增长率
W| 5_$p annual long-term supplement 长期个案每年补助金
w$ fJ4+ annual pensionable emolument 可供计算退休金的年薪
zpjqE EY; annual report 年报
=#xK=pRy; Annual Report on the Consumer Price Index 《消费物价指数年报》
e0HfP v_ annual return 周年报表；周年申报表；每年报税表格
F0lOlS Annual Return Rules 《周年报表规则》
9`B$V##-L annual review of consumer prices 每年消费物价回顾
T+IF}4e d annual roll-forward basis 逐年延展方式
p $`92Be/ annual salary 年薪
*>[3I}mM annual statement 年度报表；年度决算表
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~nY]o"8D annuitant 年金受益人
}q[B d annuity 年金
bPbb\|u0d annuity contract 年金合约
'{b1!nC; annuity on human life 人寿年金
s60
TxB antecedent debt 先前的债项
L{fFC%|l2L ante-dated cheque 倒填日期支票
q_[G1&MC anticipated expenditure 预期开支
I5ZqB B anticipated net profit 预期纯利
{XCf-{a]~ anticipated revenue 预期收入
9KuD(EJS anti-inflation measure 反通货膨胀措施
quxdG>8 anti-inflationary stance 反通货膨胀立场
t18$x "\4k apparent deficit 表面赤字
`3_lI~=eH apparent financial solvency 表面偿债能力
CH#k(sy apparent partner 表面合伙人
ec3<%+0f application for personal assessment 个人入息课税申请书
;2xO`[# application of fund 资金应用
9jir* UI application to release as liquidator and to destruct the books of accounts and documents
Af(W V>' 申请免除清盘人职务及毁灭帐簿与文件
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<)e appointed actuary 委任精算师
7^6uG6 appointed auditor 委任核数师；委任审计师
*%5{' appointed trustee 委任的受托人
9pKGr@ & appointer 委任人
9&]M* *X apportioned pro rata 按比例分摊
b;cMl' apportionment 分配；分摊
/e@H^Cgo Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
o4y']JSN apportionment formula 分摊方程式
Nf41ZT~ apportionment of estate duty 遗产税的分摊
j]rz] k appraisal 估价；评估
dt t ~ Bd appreciable growth 可观增长
R:aa+MX(1 appreciable impact 显着影响
s%4M$ e appreciable increase 可观增长
"Zv~QwC appreciation 增值；升值
$A_]:qI2 appreciation against other currencies 相对其他货币升值
<If35Z)~ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
nw: -J1kWR appreciation tax 增值税
#'baPqdO appropriation 拨款；拨用；拨付
9LJZ-/Wq appropriation account 拨款帐目
YX*x&5]lq Appropriation Bill 拨款法案
-V.d?A4" appropriation-in-aid system 补助拨款办法
!D^c3d
approved assets 核准资产
`{v?6:G:Q approved basket stock 认可一篮子证券
+j14 Q$ approved budget 核准预算
l! bv^ approved charitable donation 认可慈善捐款
pKG<Nvgz& approved charitable institution 认可慈善机构
(5 L-G{4 approved currency 核准货币；认可货币
kS 5_&#
approved estimates 核准预算
s@4nWe approved estimates of expenditure 核准开支预算
B=f,QU approved overseas insurer 核准海外保险人
zmuMWT; approved overseas trust company 核准海外信托公司
x Gk6n4Gg approved pooled investment fund 核准汇集投资基金
o +B:#@9? approved provident fund scheme 认可公积金计划
O*6n$dUj3 approved provision 核准拨款
1 T<+d5[C approved redeemable share 核准可赎回股份
I{' f|+ 1 approved regional stock 认可地区性证券
_f0C Y" approved retirement scheme 认可退休金计划
He GY u?& approved subordinated loan 核准附属贷款
6?tlU>A2s arbitrage 套戥；套汇；套利
QF2q^[>w 6 arbitrageur 套戥者；套汇者
CT a#Q, arbitrary amount 临时款项
.wA+S8} S arrangement 措施；安排；协定
E>LkJS y= arrears 欠款
5Z/ 7kU= I arrears of pay 欠付薪酬
T4/fdOR S arrears of revenue 逾期未收税款；逾期未收的帐项
SMr13%KN/ articles of association 组织章程；组织细则；组织章程细则
:nN1e Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
W*DVi_\$y ascertainment of profit 确定利润
U @v*0 "Asia Clear" “亚洲结算系统”
PXoz*)tk Asia Commercial Bank Ltd. 亚洲商业银行有限公司
?4H#G)F Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Z6C= T;w Asian Development Fund [ADF] 亚洲发展基金
@oP_;G Asian dollar bond 亚洲美元债券
#65^w=Sp} Asian dollar market 亚洲美元市场
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8aaD>OR$ Asian dollar rate 亚洲美元利率
/wShUR{ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
eYUr-rN+)z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
uE/T2BX* asked price 沽盘；喊价；索价；卖方报价
.0 )Y assessable income 应评税入息
Yj| eji7y assessable loss 应评税亏损
V gb *% I assessable profit 应评税利润
inb^$v assessable value 应评税值
9I7\D8r assessed profit 估定利润
}GMbBZ:nKK assessed value 经评估价值
^jB8Q assessment 评税；评定；估价；评税单
%VJ85^B3 assessment number 评税编号；估价编号
lf<S_2i assessment of additional tax 补加税评税
ZIR0PQh\ assessment of performance 业绩评估；实绩评价
P;[OWSR[d Assessor 评税主任
1F'1>Bu~ asset price bubbles 资产价格泡沫
WO5O?jo' asset-backed securities 具资产保证的证券
8M,9kXq{L assets accretion 资产增值
OI1u d/>h assets and liabilities 资产与负债
#eZ6)i< assets betterment statement 资产递增表；资产改进表
>Hb^P)3 assets lending 实物放款；有抵押贷款
KOq;jH{$ assets of the company passing on the death 死者去世时转移的公司资产
moj ]j`P5a assets pledged as security for liabilities 用作负债抵押的资产
/
O/`< assets portfolio 资产投资组合
7M_U2cd|TD assets price 资产价格
RgdysyB assets quality 资产质素
YpAg assets realization 资产变现
|'ln?D:& assets refinancing arrangement 资产再集资安排
n6d 9 \ assets securitization 资产证券化
W W 2Ob* assets situated outside Hong Kong 在香港以外地方的资产
<:FP4e
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u=F+(NE" assets value 资产值
3ya1'qUC assignee 承让人
lE8&..~l$+ assignment 转让；转让书；转让契
GPhl4#' assignment of interest 权益转让
{gA\ph% s assignment of letters patent and trade mark 专利证书及商标转让
L TV{{Z+ assignment of property 物业转让；物业转让书
ZoB*0H- assignment right 转让权
9//+Bh assignor 转让人
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80\h associate 有联系的人；有关连人士；相联者；合伙人；联系人
V=He _9B Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
XY.5Rno4 associate member 附属会员
@RFs/ ' associated body corporate 相联法人团体
\I- #1M associated company 相联公司；联属公司
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G$NW associated corporation 相联法团
ne61}F"E Association of Chartered Certified Accountants [ACCA] [United Kingdom]
-! ;l~#K= 公认会计师公会〔英国〕
G&xo1K ] Association of Futures Exchange Brokers 香港期货经纪协会
hv 6@Jr3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
iqQUtE]E_ association of underwriters 承保人组织
GuZ ( &G6* assumption of control 接管
4H5pr assurance 担保；保险；转易；转易书
jN-vY< ?h] assurance of interest 权益的转易
P7ph}mB at 19XX price 按一九ＸＸ年价格计算
etT + at a discount 按赔价计算；按贴水价格计算；打折扣
H.<a`m m8 at a premium 按溢价计算；按升水价格计算
e~ aqaY~} at call 通知付款；按通知
JjpRHw8\ at constant market price 按固定市价计算
n%R;-?*v at constant price 按固定价格计算
Fl fI9mm at cost 按成本计算
zl-2$}<a at current market price 按当时市价计算；按现时市价计算
cfox7FmW at current price 按当时价格计算；按现时价格计算
]eQV ,Vt at factor cost 按要素成本计算；按生产要素成本计算
{8,<ZZ _ at money-of-the-day price 按付款当日价格计算
5(W" - A} at or better 按指定或较佳价位〔买卖指令〕
J89Dul l
at par 按面值计算；平价
@~<j&FTT at sight 见票即付
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gJV{V5Ay at the close 按收市盘
""Zp:8o at the opening 按开市盘
^J Z^>E~ attestation 见证；见证条款
50TA : 7 at-the-money option 平价期权
~U(,TjJb attorney 受权人；受托代表人
Qu=LnGo~P attornment 新拥有人承认书
nVu&/ attributable profit 可归属利润
o-xDh7v attributable share value 可归属股份价值
di)*-+ Auckland Stock Exchange 奥克兰证券交易所
9!9Z~ /*m auction 拍卖
W3vi @kb] auctioneer 拍卖商
!3i Gz_y audit 审计；核数
mNf 8kwr Audit Commission 审计署
p ME{jD
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ZKQ hbNT 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
bWl5(S` Z audit review 帐目审查
4L-:*b_v\ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{7cX#1 audited account 审计帐目；经审计的帐目
EM7+VO( audited annual account 经审计的周年帐目
2 o a#0`{ audited balance sheet 经审计的资产负债表
%8*64T") auditor 核数师；核数主任；审计师
{GvT fZ fp auditor's certificate 核数师证明书；审计师证明书
>@WX>0`ht auditor's report 核数师报告；审计师报告
X1IeSMAe Aussie bond 澳元债券
Eh-n austerity budget 紧缩预算
+,o0-L1D Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
<9 =9b_z Australia All Ordinaries Index 澳洲所有普通股票指数
{QBB^px Australian Dollar [AUD] 澳元
dC=)^( Australian Options Market 澳大利亚期权市场
uj%skOD6Z Australian Securities Commission 澳洲证券事务监察委员会
j-CnT)W< Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Ngr/QL]Q Australian Stock Exchange 澳大利亚证券交易所
VIP7OHJh Austrian Schilling [ATS] 奥地利先令
*Ype>x{ authentication 认证；鉴证
@)kO=E d authority to purchase 委托购买证；委购书
DjU9
uZT authorization 认可；核准；授权；授权书
hlu:=<B authorization by direction 指示授权
, +qVu, authorization by instruction 指令授权
22kp l)vbU authorization by warrant 令状授权
2,lqsd:xM authorization of unit trust 单位信托的认可
2([2Pb3<" authorized agent 指定代理人
&U+ _ -Ph authorized capital 法定资本
S$f6a' authorized clerk 出市员
< <D$+@wxm authorized dealer 认可交易商
=n^!VXaL]] authorized financial institution 认可财务机构
c4_`Ew^k authorized fund 认可基金
TF2>4 p authorized fund house 获授权的基金公司；认可基金公司
?u4 INZ0W authorized institution 认可机构
< Dx]b* H authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@
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8 #ndFpu authorized insurer 获授权保险人；获认可承保人
LPG `^SA authorized investment 特准投资项目
%{3
aW>yx authorized person 获授权人
UgWs{y2SE. authorized representative 获授权代表
nR4y`oP+ authorized share capital 法定股本
:{NC-%4o0 automated quotation system 自动报价系统
oG$)UTzGc Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
L lBN-9p 自动交易系统〔香港期货交易所有限公司〕
liR ? automatic adjustment mechanism 自动调整机制
:K\mN/ x automatic adjustment system 自动调整系统
O62b +%~F Automatic Clearing House 自动票据交换所
/(O$ (35 automatic exchange rates accumulation system 自动化汇率累集系统
g PAX4' Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
[2ax>Yk$ automatic teller machine [ATM] 自动柜员机
vP7K9K x autopay 自动转帐
GDYFU* 0 available assets 可用资产
9%* wb`& available fiscal reserve 现存财政储备
>3awn *N available profit 可用利润
Kj=b[ e% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
#W.vX?-'0 average 平均；平均数；海损
y=Mq(c:'UN average basic salary 平均基本薪金
tpy>OT$ average consumer expenditure 平均消费开支；一般消费开支
6#j$GH * average cost 平均成本
$3Z-)m average cost of land production 增辟土地平均成本
7PR#(ftz average daily turnover 平均每日成交额
`h}q
Eo` average daily wage rate 平均每日工资率
9N%JP+<89 average expenditure pattern 平均开支模式
H
_Va"yTO6 average growth rate 平均增长率
nhG
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"O8gJ0e average of relatives 相对价格平均数
IV lf= k average price 平均价格
E7Cy (LO average propensity to consume 平均消费倾向；一般消费倾向
+UJuB average propensity to save 平均储蓄倾向；一般储蓄倾向
_C\[DR0n average rate 平均率
=)O,`.M.Y average revenue 平均收入；平均收益
ogFKUD*h&> average stock 平均库存；平均存货
x{NX8lN average yearly rent 平均年租
z} '! eCl avoidance of double taxation 避免双重课税
*m%]zj0bo avoidance of tax 避税
