A:
Gojl0? A share Ａ股；甲类股份
zWF
5m )- abatement of tax 减税；减扣免税额
)9; (>cdl ABN AMRO Bank N.V. 荷兰银行
R2Twm!1 above-the-line expenditure 线上项目支出；经常预算支出
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'}4 above-the-line receipt 线上项目收入；经常预算收入
Py|H?
, 6= ABSA Asia Limited 南非联合亚洲有限公司
i0,%}{` absolute change 绝对数值变更
C_;HaQiu absolute expenditure 实际开支
<{$ ev&bQ absolute guideline figure 绝对准则数字
2>!_B\%) H absolute interest 绝对权益
KU1+<OCh absolute order of discharge 绝对破产解除令
b}ySZlm y absolute profit margin 绝对利润幅度
K )yCrEZ absolute value 实值；绝对值
@m+pr\h( absolutely vested interest 绝对既得权益
GCcwEl!K^ absorbed cost 已吸收成本；已分摊成本
y3 &Tv absorption 吸收；分摊；合并
4a(g<5wfI absorption rate 吸收率；摊配率；分摊率
JK@iz I ACB Finance Limited 亚洲商业财务有限公司
?D RFsA acceptable form of reciprocity 合理的互惠条件
kV*y_ 5g acceptable rate 适当利率；适当汇率
u} JQTro acceptance agreement 承兑协议
>/7KL2* acceptance for honour 参加承兑
2uvQf&, acceptor 承兑人；接受人；受票人
j#*asGdp#J acceptor for honour 参加承兑人
MILIu;[{#r accident insurance 意外保险
y+K7WUwhq Accident Insurance Association of Hong Kong 香港意外保险公会
A zHIp^ accident insurance scheme 意外保险计划
LVPt*S= / accident year basis 意外年度基准
K!IF? iell accommodation 通融；贷款
OSSd;ueur$ accommodation bill 通融票据；空头票据
* 23m- accommodation party 汇票代发人
L
LYHr account balance 帐户余额；帐户结余
Ov $N" account book 帐簿
uS!
35{.> account collected in advance 预收款项
1$='`@8I account current book 往来帐簿
a<O CO0irJ account of after-acquired property 事后取得的财产报告
'#cT4_D^lI account of defaulter 拖欠帐目
uznoyj6g account payable 应付帐款
K$MJ# Zx^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
Bxn 8>< account receivable 应收帐款
pr0@sri@ account receivable report 应收帐款报表
F|]o9&/< ] account statement 结单；帐单；会计财务报表
ATYQ6E[{MV account title 帐户名称；会计科目
O ,Pl7x%tK accountant's report 会计师报告
p?dGZ2` [I Accountant's Report Rules 会计师报告规则
7,V!Iv^X accounting and auditing procedure 会计与审计程序；会计与核数程序
g5kYyE Accounting Arrangements 《会计安排》
6 .
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2+T 8Y,g accounting by Official Receiver 破产管理署署长呈交的帐目
09}f \/ Accounting Circular 《会计通告》
Bq$e|t)' accounting class 会计类别
-4*'WzWr accounting date 记帐日期；会计结算日期
s=^r/Sz902 accounting for money 款项核算
z;fd#N: Accounting Officer 会计主任
~pd1 ) accounting period 会计报告期；会计期
4
|:Q1 accounting policy 会计政策；会计方针
E1Ru)k{B accounting practice 会计惯例
uPv;y!Lsa@ accounting principle 会计准则
9#Aipu\ accounting record 会计记录
37:b D accounting report 会计报告
.LXh]I * Accounting Services Branch [Treasury] 会计事务部〔库务署〕
L|]w3}ZT@ Accounting Society of China 中国会计学会
r 85Xa'hh accounting statement 会计报表
O?C-nw6kP accounting system 会计制度；会计系统
<FUqD0sQ accounting transaction 会计事项；帐务交易
Uy$U8b-ov accounting treatment 会计处理
!7 IT~pO` accounting year 会计年度
}5o~R~H accretion 增值；添加
} #\; np accrual 应计项目；应累算数目
"Cyo<| accrual basis 应计制；权责发生制
E6k?+i
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d I#8CO accrue 应累算；应计
e' / accrued benefit 应累算利益
Z30z<d,j accrued charges 应计费用
5UrXVdP accrued cumulative preference share dividend 应累算的累积优先股股息
5 `{|[J_[ accrued expenses 应累算费用
?l\gh1{C accrued interest payable 应付利息；应计未付利息
s0XRL 1kWr accrued interest receivable 应收利息；应计未收利息
.T#y N\S1 accrued right 累算权益
,E*a$cCw accruing profit 应累算的利润
0p:ClM 2O
accumulated fiscal reserve 累积财政储备
;+r ) j"W accumulated profit 累积利润；滚存溢利
bMqu5G_q accumulated reserve 累积储备
v
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'K;4102\ acquired assets 既得资产
|l6<GWG+ acquisition 收购；购置；取得
gCk y(4 acquisition cost 购置成本
Q
!RVD*( acquisition expenses 购置费用
.q_uJ_qu- acquisition of 100% interest 收购全部股权
O, ``\(P acquisition of control 取得控制权
Kh:#S|
acquisition of fixed assets 购置固定资产
hSx+ {4PZ acquisition of shell “买壳”
0TuO Y%+ acquisition price 收购价
i">z8?qF act of God 天灾
hVT=j ?~ acting partner 执事合伙人
ga{25q}" active market 买卖活跃的市场；交投畅旺的市场；旺市
:]u}x Dv3 active partner 积极参与的合伙人
6PzN>+t^y active trading 交投活跃
gq/ePSa actual circulation 实际流通
qSpa4W[ actual cost 实际成本
2vh!p ez_ actual expenditure 实际开支；实际支出
JL.yd H79 actual income 实际入息；实际收入；实际收益
U <g UX07 actual market 现货市场
Ew?/@KAV\ actual price 现货价；实际价格
|L.~Am d actual profit 实际利润
}GoOE=rhY actual quotation 实盘；实际价位；实际报价
U2[3S\@ actual year basis 按实际年度计算
\c9t]py<.h actuals 实货
48 ~m=mI actuarial investigation 精算调查
SQ^^1.V&/Y actuarial principle 精算原则
8H 3!; ] actuarial report 精算师报告
Lilk8|?#W Actuarial Society of Hong Kong 香港精算学会
!d bA ( actuarial valuation 精算师估值
^EuyvftZ actuary 精算师
RK~FT/ ad referendum agreement 暂定协议；有待覆核的协定
B (en5| ad valorem duty 从价税；按值征税
\[IdR^<YM ad valorem duty system 从价税制
+%Bf
y4F6 ad valorem fee 从价费
H%01&u ad valorem tariff 从价关税
w371.84 additional allowance 额外免税额
*xv /b= additional amount for unexpired risk 未过期风险的额外款额
X C$+ `? additional assessable profit 补加应评税利润
Y&05
*b" additional assessment 补加评税
e&H<lT additional commitment 额外承担
(1elF) additional commitment vote 额外承担拨款
MOqA$b additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
VH7iH|eW additional dependent parent allowance 供养父母额外免税额
W3 o }.|] additional provision 额外拨款
3Q*RR"3 additional stamp duty 附加印花税
OO !S
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S\v&{ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
St3(1mApl adjudged bankrupt 被裁定破产
;8;~ C " adjudicated bankrupt 裁定破产人
tRUs Zl adjudication fee 裁定费；评定印花税额手续费；评估契据费
'a-5 U TT adjudication of bankruptcy 裁定破产；宣告破产
*nsnX/e(- adjudication of insolvency 裁定无力偿还债务
,8J*S adjusted actual 经调整的实数；调整后的实数
LKf 5r,C adjusted current assets 经调整的流动资产；调整后的流动资产
!aW*dD61 adjusted figure 经调整的数字；调整后的数额
:`>+f. ) adjusted liabilities 经调整的负债；调整后的负债
Z z; <P adjusted loss 经调整的亏损；调整后的亏损
{ Jw<<<G adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
W
&0@&U adjusted profit 经调整的利润；调整后的利润
Z '> eT) adjusted surplus 经调整的盈余额；调整后的盈余额
G%p!os\> adjusted value 经调整的价值；调整后的价值
:WfB!4%! adjustment 调整；修订；理算〔保险〕
d WB8 adjustment centre 调剂中心
!(u x.T0 adjustment lag 调整过程的时间差距；调整时差
>D p6@% adjustment mechanism 调整机制
E? m#S adjustment of loss 亏损调整
S)'q:`tZo adjustment process 调整过程；调整程序
O 44IH`SI adjustment range 调整幅度
o wpJ7S1~ administered exchange rate 受管制汇率
i3kI2\bd/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#Rm=Em}d administration expenses 行政费用
L$TKO,T administration fee 手续费；行政费
p\]LEP\z, administration in bankruptcy 破产管理
h4B#T'b administration order 遗产管理令
2GD mZl administrator 管理人；遗产管理人
F&L? J_= administrator of the estate 遗产管理人
R 6yvpH admission of debt 债项承认书
602eLV) admission of proof 接纳债权证明
H`6Jq?\ advance 放贷款项；垫付款项；预支款项；预付款项
l LD)i J1 advance account 暂支帐目；预付款帐户
,Y\4xg*` advance compensation 预付补偿金
^cmP advance from shareholder 股东垫款
h$ETH1Ue advance pending reimbursement 预支以待日后付还
X_s G6Q@ advanced economy 先进经济体系
Wse*gO advancement 预付；预付财产
DT(Zv2 advances warrant 垫款令
KEVy%AP=*h advancing 贷出
rd 35) adverse balance 逆差
RkH oT^
adverse exchange 逆汇
f\F_?s)_y advertisement addressed to shareholders 在报章刊登的致股东通告
5.K$
X$+7} advice for collection 托收通知书
^`>Ysc(@& advice of drawing 提款通知书；汇票通知书
z Wmo
OnK advice of payment 付款通知
u.L8tR:( Advisory Committee [Securities and Futures Commission]
g*AD$": 谘询委员会〔证券及期货事务监察委员会〕
u &d v[ Advisory Committee on Diversification 经济多元化谘询委员会
sO4 }kxZ affidavit 誓章；遗产申报誓章
.vOpU4 affidavit of no receipt 述明无收款的誓章
|b'<X Q&l5 affiliate 联号；联营公司；附属公司
7si*%><X affiliated company 附属公司；联号；联营公司
N13; hB< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
w6In{uO-Z affordability 负担能力
nhX p_Z9 African Development Bank [AfDB] 非洲开发银行
`1d`9AS2g after-acquired property 事后取得的财产
= 3v
1]7 X after-hours dealing 市后交易
b{|/J <Fe after-tax profit 税后盈利；税后利润；税后溢利
>/HU' agency agreement 代理协议
p:Ld)U * agency expenses 代理机构的开支
v zrD" agency fee 代理费
q(ET)xCeD Agency Law 《代理法》
sv{0XVn+^ agent 代理人；承销人
v"( '_! agent of company 公司代理人
q;a*gqt agent's fee 代理人费；经纪费
;pNbKf: aggregate 总计；总数；总体数字
#2vG_B<M) aggregate amount 总款额；总额
! lN a` aggregate assets and liabilities 总体资产与负债
-Is dU7} aggregate at constant price 按固定价格计算的总体数字
M Xt + aggregate demand 总需求
]S2[e S
aggregate gross position 总持仓量
g@6X|W5,J aggregate limit 总限额
DdS3<3]A aggregate of salaries tax 合计薪俸税
!e\R;bYM aggregate performance 总体表现；总体业绩
2hA66ar{$ aggregate supply 总体供应
o` 1V aggregate surplus 总盈余
CT:eV7<>s aggregate total 整体总额
m6Cd^'J9^ aggregate value 总值；合计价值
/'=^^%&:B aggregated basis 合计基准
89- 8v^ Pq aggregated net chargeable income 合计应课税入息实额
J!fc)h aggregation 合并计算；合计；总和
c Lko aggregation of incomes of husband and wife 夫妇入息合并计算
&{4Mo,x aggregation of property 财产的总和
D%Jc?6/I#3 agio 差价；贴水
J'^$|/Q Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
yJ`1},^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
j!_^5d#d 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
=|V]8 tN Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Rb}&c) 4 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
^`r|3c0 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[BR}4(7 《香港政府和大韩民国政府关于相互促进和保护投资协定》
H[ !Q agreement for a settlement 授产协议
Qbt>}?- agreement for assignment 转让协议
~Ow23 N agreement for sale 售卖协议；买卖协议
GH+FZ (F agreement for sale and purchase 买卖协议
*rFbehf H agreement for the payment of interest 支付利息协议
V45Udwp ^ agreement for the repayment of money 还款协议
yY-t4WeXP agreement of reinsurance 再保险协议
=qR7-Q8B Agricultural Bank of China 中国农业银行
Cv(N5mA2 air passenger departure tax 飞机乘客离境税
YM.IRj2/1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/R$x-7t)^( airport tax 机场税
y~ 4nF alcohol duty 酒精税
(Rg!km%2T alienation 让与；让渡；转让
2gR_1*| alimony 生活费；赡养费
~rJw$v All Ordinaries Index [AOI] 所有普通股指数
1;~ 1U9V all risks 全险；综合险
@C [|'[xQ All Sales Record for Stock Market 《股票市场成交报告》
G@<lwnvD*J Allied Capital Resources Limited 新联财务有限公司
\C2P{q/m all-items index [Consumer Price Index] 总指数〔消费物价指数〕
x7kg_`\U allocation letter 拨款信件
Jq<`j<'9 allocation of fund 分配款项；预留款项
="[](X^ l allocation of profit 利润分配；溢利分配
`k%#0E*H allocation warrant 拨款令
k t0{-\
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P 7.8tM2} allotment notice 股份配售通知；配股通知
~+iJpW allotment of shares 股份分配
oUKbzr/C allowable 可获宽免；免税的
0?;Hmq3 allowable business loss 可扣除的营业亏损
qg:I+"u allowable expenses 可扣税的支出
Rf0\CEc allowance 免税额；津贴；备抵；准备金
JEF7hJz~ allowance for debts 债项的免税额
${6' allowance for depreciation by wear and tear 耗损折旧免税额
! E#.WX allowance for funeral expenses 殡殓费的免税额
=RE_Urt: allowance for inflation 为通货膨胀而预留的款项；通胀准备金
aKzD63 allowance for repairs and outgoings 修葺及支出方面的免税额
*k]S{]Y allowance to debtor 给债务人的津贴
a`X&;jH0ef alteration of capital 资本更改
z2q5f :d8 alternate trustee 候补受托人
[QN7+#K, amalgamation 合并
8*~:gZ7: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]S aH/$ ambit of charges 征税范围；收费范围
k3.p@8@: amended valuation 经修订的估值
T9<nD"=: American Commodities Exchange 美国商品交易所
?BvI /H5d American Express Bank Limited 美国运通银行
j!o3g;j American Stock Exchange 美国证券交易所
` +UMZc amortization 摊销
-2ij;pkIW$ amount due from banks 存放银行同业的款项
(BQ3M- amount due from banks abroad 存放海外银行同业的款项
Vd>.fb\U 2 amount due from holding companies 控股公司欠款
u#,'ys amount due from local banks 存放本港银行同业的款项
U5$D J5>8 amount due to banks 银行同业的存款
sP8&p*TJF amount due to banks abroad 海外银行同业的存款
4_0/]:~5 amount due to holding companies 控股公司存款
Vg~
kpgB amount due to local banks 本港银行同业的存款
}w^ T9OC amount due to outport banks 外埠银行同业的存款
Z=[ a 8CU amount for note issue 发行纸币的款额
g E+OQWu amount of bond 担保契据的款额
Z3~* R7G8> amount of consideration 代价款额
J6Nw- qF amount of contribution 供款数额
'wnY>h N amount of indebtedness 负债款额
"?&bh@P& amount of principal of the loan 贷款本金额
F1*rUsRKN amount of rates chargeable 应征差饷数额
w >BFg b? amount of share capital 股本额
& u\z
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+F&]BZ amount of variation 变动幅度
$#W6z: amount of vote 拨款数额
y1My,
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\'=}kk` amount receivable 应收款额
v4~Xv5|w^F Amsterdam Stock Exchange 阿姆斯特丹证券交易所
XJ/ k B8 analysis 分析
rw0lXs#K<E ancillary risk 附属风险
SWd[iD annual account 周年帐目；周年帐目报表；年度决算；年结
NK hR%H annual accounting date 年结日期
u0hbM9U> annual allowance 每年免税额；年积金；年度津贴；年津
yzR=:0J annual balance 年度余额
K f^F#dA annual disposable income 每年可动用收入
Z DJWd=E annual estimates 周年预算
Ck%(G22- annual fee 年费
2Wf qgR [3 annual general meeting 周年大会
v+bjC annual growth rate 年增率；每年增长率
koY8=lh/ annual long-term supplement 长期个案每年补助金
<+,0 G` annual pensionable emolument 可供计算退休金的年薪
VCRv(Ek annual report 年报
B^Mtj5Oc Annual Report on the Consumer Price Index 《消费物价指数年报》
-gGK(PIf annual return 周年报表；周年申报表；每年报税表格
!T Z/PqcE Annual Return Rules 《周年报表规则》
CyDf[C)= annual review of consumer prices 每年消费物价回顾
7[0k5- annual roll-forward basis 逐年延展方式
[E1|jcmQ annual salary 年薪
Jxw:Jk
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Byvq w JY Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Y[?Wt /O; annuitant 年金受益人
z9O/MHT[w annuity 年金
)K3
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j|dzd<kE6 annuity on human life 人寿年金
IqKXFORiNI antecedent debt 先前的债项
'[8jm=Q#' ante-dated cheque 倒填日期支票
gc) 3 anticipated expenditure 预期开支
7lPk~0 anticipated net profit 预期纯利
u3b rb'Y+ anticipated revenue 预期收入
A1$'[8U~3 anti-inflation measure 反通货膨胀措施
u$p| hd
d anti-inflationary stance 反通货膨胀立场
gdY/RD xn: apparent deficit 表面赤字
n(S-F g apparent financial solvency 表面偿债能力
>*xzSd? \ apparent partner 表面合伙人
(k .7 q~: application for personal assessment 个人入息课税申请书
e-=PT 1T` application of fund 资金应用
{5-{f=Rk application to release as liquidator and to destruct the books of accounts and documents
`~TGVa`D 申请免除清盘人职务及毁灭帐簿与文件
tah%jRfT& appointed actuary 委任精算师
:E`l(sI7J} appointed auditor 委任核数师；委任审计师
L%Q *\d appointed trustee 委任的受托人
08jQ q# appointer 委任人
1A.\Ao apportioned pro rata 按比例分摊
l #z` 4< apportionment 分配；分摊
=@XR$Uud6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5D*V%v apportionment formula 分摊方程式
$m
oa8 apportionment of estate duty 遗产税的分摊
^BTNx2VHf appraisal 估价；评估
gRI|rDC)B appreciable growth 可观增长
nDw9 appreciable impact 显着影响
Vs"Q-? appreciable increase 可观增长
%y+j~]^: appreciation 增值；升值
O#Hz5 A5 appreciation against other currencies 相对其他货币升值
N6%q%7F.: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4 jro4B` appreciation tax 增值税
|JQKxvjT appropriation 拨款；拨用；拨付
&2pM3re/f appropriation account 拨款帐目
f L?~1i = Appropriation Bill 拨款法案
m uY^Fx appropriation-in-aid system 补助拨款办法
Xrn~ ]P7 approved assets 核准资产
n z l ,y, approved basket stock 认可一篮子证券
_>64XUZ<n approved budget 核准预算
Q3Lqj2r approved charitable donation 认可慈善捐款
> [=`{B approved charitable institution 认可慈善机构
*.l=> #qF approved currency 核准货币；认可货币
ka %p S approved estimates 核准预算
I!'(>VlP7 approved estimates of expenditure 核准开支预算
tRCd(Z,WY approved overseas insurer 核准海外保险人
t[,\TM^h}0 approved overseas trust company 核准海外信托公司
KrH ;o)| approved pooled investment fund 核准汇集投资基金
x%&V !L approved provident fund scheme 认可公积金计划
'8
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N3RwcM9+; approved redeemable share 核准可赎回股份
\ vQ ( approved regional stock 认可地区性证券
&>+Z$ZD approved retirement scheme 认可退休金计划
r :-WfDz. approved subordinated loan 核准附属贷款
]!w52kF 7 arbitrage 套戥；套汇；套利
3i~{x[Jc arbitrageur 套戥者；套汇者
! iqz 4E arbitrary amount 临时款项
,#Y".23G arrangement 措施；安排；协定
(6'Hzl^ Kp arrears 欠款
9z}kkYk arrears of pay 欠付薪酬
ond/e&1 arrears of revenue 逾期未收税款；逾期未收的帐项
iJ eT+} articles of association 组织章程；组织细则；组织章程细则
} clNXtN Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
k{62UaL. ascertainment of profit 确定利润
w2GY,, R "Asia Clear" “亚洲结算系统”
Ta $<#wb Asia Commercial Bank Ltd. 亚洲商业银行有限公司
I9 m Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
q1Mk_(4oJ Asian Development Fund [ADF] 亚洲发展基金
i%w'Cs0y Asian dollar bond 亚洲美元债券
/ KM+PeO Asian dollar market 亚洲美元市场
!<ucw WY, Asian dollar rate 亚洲美元利率
tWI hbt Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Y7HWf Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
kfV}w, asked price 沽盘；喊价；索价；卖方报价
N@S;{uK assessable income 应评税入息
)\^OI:E assessable loss 应评税亏损
7lu ;lAAP assessable profit 应评税利润
H;`@SJBf assessable value 应评税值
GvY8O|a assessed profit 估定利润
_`58G#z assessed value 经评估价值
tnntHQ&b assessment 评税；评定；估价；评税单
4V5*6O9(u assessment number 评税编号；估价编号
E)bP}:4V assessment of additional tax 补加税评税
#D8)r s.9 assessment of performance 业绩评估；实绩评价
)DMbO"7 Assessor 评税主任
3{z }[@N asset price bubbles 资产价格泡沫
>EjBk nl asset-backed securities 具资产保证的证券
b-XBs7OAx assets accretion 资产增值
FliN@RNo assets and liabilities 资产与负债
"`zw( assets betterment statement 资产递增表；资产改进表
|kD?^Nx assets lending 实物放款；有抵押贷款
T^W8_rm *3 assets of the company passing on the death 死者去世时转移的公司资产
&bb*~W- assets pledged as security for liabilities 用作负债抵押的资产
on|>"F`pb assets portfolio 资产投资组合
de[_T%A assets price 资产价格
#=rI[KI assets quality 资产质素
$
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hQO~9mQ+! assets refinancing arrangement 资产再集资安排
>n/QKFvV5 assets securitization 资产证券化
+H_Z!T.@ assets situated outside Hong Kong 在香港以外地方的资产
nS#;<p$\ assets stripping 削减资产；拆卖资产
+dRTH z assets value 资产值
'1aOdEZA* assignee 承让人
0vEa]ljS assignment 转让；转让书；转让契
8dfx _kY`/ assignment of interest 权益转让
3:RZ@~ u= assignment of letters patent and trade mark 专利证书及商标转让
3.Qwn. assignment of property 物业转让；物业转让书
m`t7-kiZ assignment right 转让权
;| c, assignor 转让人
):\L#>:w associate 有联系的人；有关连人士；相联者；合伙人；联系人
EP
@=i Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
a<Ta *:R$0 associate member 附属会员
LT!4pD:a associated body corporate 相联法人团体
q#1um
@ m3 associated company 相联公司；联属公司
&q+ %OPV associated corporation 相联法团
XOo N D Association of Chartered Certified Accountants [ACCA] [United Kingdom]
gi8kYHldH
公认会计师公会〔英国〕
}-kb"\X%g Association of Futures Exchange Brokers 香港期货经纪协会
x<].mx Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
7)Y U ; association of underwriters 承保人组织
EC7o 3LoND assumption of control 接管
\ y=,=;yv assurance 担保；保险；转易；转易书
-95 `.o assurance of interest 权益的转易
'ga@=;Wj at 19XX price 按一九ＸＸ年价格计算
f7 L |Jc at a discount 按赔价计算；按贴水价格计算；打折扣
Xc.~ 6nYp at a premium 按溢价计算；按升水价格计算
w t}a`hxu at call 通知付款；按通知
uA JC Q)@ at constant market price 按固定市价计算
%u#pl=k} at constant price 按固定价格计算
[ 69aTl>/ at cost 按成本计算
-$*YN{D+ at current market price 按当时市价计算；按现时市价计算
}x+{=%~N at current price 按当时价格计算；按现时价格计算
8K$:9+OY at factor cost 按要素成本计算；按生产要素成本计算
9r!%PjNvE at money-of-the-day price 按付款当日价格计算
` 8Gwf;P1 at or better 按指定或较佳价位〔买卖指令〕
L Y "/ Q at par 按面值计算；平价
=i.[|g" at sight 见票即付
GlaWBF# at the close 按收市盘
\J6T:jeS, at the opening 按开市盘
X~x]VKr/ attestation 见证；见证条款
<[*s%9)'9 at-the-money option 平价期权
b`IC)xN$ attorney 受权人；受托代表人
b]Jh0B ~Y attornment 新拥有人承认书
YVzK$ k'3U attributable profit 可归属利润
yRAb
HG,c attributable share value 可归属股份价值
{3?g8e]zr Auckland Stock Exchange 奥克兰证券交易所
E: %%Dm auction 拍卖
BZE19! auctioneer 拍卖商
OLv ( audit 审计；核数
n '&WI f3 Audit Commission 审计署
$0WAhq Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^+pmZw9 0 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
mZORV3bN audit review 帐目审查
*`\>J.
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
j1g^Q$B>m audited account 审计帐目；经审计的帐目
y|X[NSA audited annual account 经审计的周年帐目
dJ$}] audited balance sheet 经审计的资产负债表
}/6jom9U? auditor 核数师；核数主任；审计师
~-,<`VY auditor's certificate 核数师证明书；审计师证明书
(2S,0MHk auditor's report 核数师报告；审计师报告
O32:j
Aussie bond 澳元债券
>_R5Li austerity budget 紧缩预算
(FBK P#x)^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
7Y_S%B:F Australia All Ordinaries Index 澳洲所有普通股票指数
]+oPwp;il Australian Dollar [AUD] 澳元
p%n} a%%I Australian Options Market 澳大利亚期权市场
YoXXelO&
Australian Securities Commission 澳洲证券事务监察委员会
0 {w?u %'
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
B} :[~R' Australian Stock Exchange 澳大利亚证券交易所
\!-X&ws Austrian Schilling [ATS] 奥地利先令
4Vt Y R authentication 认证；鉴证
mI l_
[ authority to purchase 委托购买证；委购书
Y40{v(Pi authorization 认可；核准；授权；授权书
>%xJ e' authorization by direction 指示授权
J^u8d?>r authorization by instruction 指令授权
@o8 \`G authorization by warrant 令状授权
.L8 S_Mz authorization of unit trust 单位信托的认可
_m@QeO'yh authorized agent 指定代理人
K'y;j~`- authorized capital 法定资本
: .@gd7T authorized clerk 出市员
h:l\kr|9 authorized dealer 认可交易商
xl
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,]>Eg6B,u authorized fund 认可基金
nF05p2Mh authorized fund house 获授权的基金公司；认可基金公司
g XG1 w> authorized institution 认可机构
IF uz' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
zK33.HY authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
#b:8-L t:M authorized insurer 获授权保险人；获认可承保人
D=e&"V a authorized investment 特准投资项目
TfMuQ i'> authorized person 获授权人
WJ=^r@Sf authorized representative 获授权代表
@>JO &,od authorized share capital 法定股本
R}*e% EG/ automated quotation system 自动报价系统
m"`& FA Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
JVU:`BH 自动交易系统〔香港期货交易所有限公司〕
d!8`}L:=M automatic adjustment mechanism 自动调整机制
W0X?"Ms|a automatic adjustment system 自动调整系统
5`0tG; Automatic Clearing House 自动票据交换所
;A1pqHr automatic exchange rates accumulation system 自动化汇率累集系统
Ig]Gg/1G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
qbmy~\ZY automatic teller machine [ATM] 自动柜员机
t (^c]*r~ autopay 自动转帐
POdG1;) available assets 可用资产
5PG%)xff* available fiscal reserve 现存财政储备
fH>]>2fS available profit 可用利润
jg#%h` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
lQldW|S> average 平均；平均数；海损
oC" c%e8 average basic salary 平均基本薪金
*l^h;RSx average consumer expenditure 平均消费开支；一般消费开支
&p0*:(j average cost 平均成本
10{ZW@!7 average cost of land production 增辟土地平均成本
+:;r} 7Zh average daily turnover 平均每日成交额
_a^%V9t average daily wage rate 平均每日工资率
8 yQjB-,# average expenditure pattern 平均开支模式
YX, y 7Uhn average growth rate 平均增长率
crUt8L-B4 average net fixed assets 固定资产平均净值
GAV| x ]R average of relatives 相对价格平均数
/`3< @{D average price 平均价格
36e !je average propensity to consume 平均消费倾向；一般消费倾向
#"=_GA^.{ average propensity to save 平均储蓄倾向；一般储蓄倾向
l$z\8]x average rate 平均率
ggfL
d r average revenue 平均收入；平均收益
_da>=^hFJ average stock 平均库存；平均存货
Kr!8H/Z average yearly rent 平均年租
pX+ `qxF\ avoidance of double taxation 避免双重课税
r1 )Og avoidance of tax 避税
