A:
|J @| A share Ａ股；甲类股份
c| 8KT abatement of tax 减税；减扣免税额
9$}+-Z ABN AMRO Bank N.V. 荷兰银行
axt6u)4%7: above-the-line expenditure 线上项目支出；经常预算支出
Y> c5:F; above-the-line receipt 线上项目收入；经常预算收入
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ABSA Asia Limited 南非联合亚洲有限公司
9QO!vx absolute change 绝对数值变更
!!\ 4'Q[ absolute expenditure 实际开支
B]CS2LEqh absolute guideline figure 绝对准则数字
o%QhV6(F absolute interest 绝对权益
,5%aP% absolute order of discharge 绝对破产解除令
V1AEjh absolute profit margin 绝对利润幅度
4{1c7g absolute value 实值；绝对值
rQA bN6 absolutely vested interest 绝对既得权益
aa'0EU: absorbed cost 已吸收成本；已分摊成本
E$oA+n~ absorption 吸收；分摊；合并
cJ 1{2R absorption rate 吸收率；摊配率；分摊率
:zS>^RE ACB Finance Limited 亚洲商业财务有限公司
~j\;e acceptable form of reciprocity 合理的互惠条件
yS(=eB_ acceptable rate 适当利率；适当汇率
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g/<).1<b acceptance agreement 承兑协议
bDcWb2 lqs acceptance for honour 参加承兑
JRcuw'8+q acceptor 承兑人；接受人；受票人
Fb $5& ~d acceptor for honour 参加承兑人
?.|wfBI accident insurance 意外保险
:$u{ Accident Insurance Association of Hong Kong 香港意外保险公会
F\YcSDM accident insurance scheme 意外保险计划
cPa 0n4 accident year basis 意外年度基准
yBD.Cs@ accommodation 通融；贷款
?`BED6$`G9 accommodation bill 通融票据；空头票据
Yn?2,^?N accommodation party 汇票代发人
%K/G+ account balance 帐户余额；帐户结余
bE%mgaOh account book 帐簿
X.W#=$;$: account collected in advance 预收款项
0n =9TmE account current book 往来帐簿
8#d99d Oe account of after-acquired property 事后取得的财产报告
l)2HHu< account of defaulter 拖欠帐目
kKI!B`j=
account payable 应付帐款
s}p GJ&C account payee only [A/C payee only] 只可转帐；存入收款人帐户
(h8hg+l
o account receivable 应收帐款
x Jj8njuq4 account receivable report 应收帐款报表
Vf\?^h(tP account statement 结单；帐单；会计财务报表
6H . L!tUI account title 帐户名称；会计科目
Jh/M}%@| accountant's report 会计师报告
D q_{ O Accountant's Report Rules 会计师报告规则
4jue_jsle accounting and auditing procedure 会计与审计程序；会计与核数程序
e`gGzyM Accounting Arrangements 《会计安排》
/ltP@*b o accounting basis 会计基础
}rb ]d'| accounting by Official Receiver 破产管理署署长呈交的帐目
8Y;zs7Y Accounting Circular 《会计通告》
%`<`z yf accounting class 会计类别
Y+Q,4s accounting date 记帐日期；会计结算日期
{? kKpMNNn accounting for money 款项核算
:@z5& h Accounting Officer 会计主任
y( "0Xve accounting period 会计报告期；会计期
n?KS]ar> accounting policy 会计政策；会计方针
_tR.RAaa" accounting practice 会计惯例
4jZi6 2 accounting principle 会计准则
jd*%.FDi{ accounting record 会计记录
PxCl]~v accounting report 会计报告
M,v@G$pW Accounting Services Branch [Treasury] 会计事务部〔库务署〕
LMhY"/hAXa Accounting Society of China 中国会计学会
#uDBF accounting statement 会计报表
D ;T r accounting system 会计制度；会计系统
FZ'>LZ accounting transaction 会计事项；帐务交易
l%)=s~6 z accounting treatment 会计处理
yvH #1F`{q accounting year 会计年度
IQ27FV|3 accretion 增值；添加
QP-<$P;~ accrual 应计项目；应累算数目
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[*' accrual basis 应计制；权责发生制
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\K accrual basis accounting 应计制会计；权责发生制会计
\]d*h]Hms accrue 应累算；应计
8b#Yd
accrued benefit 应累算利益
<LA`PbQa accrued charges 应计费用
h-v &I> accrued cumulative preference share dividend 应累算的累积优先股股息
w[$Wpae accrued expenses 应累算费用
ZJJl 944 accrued interest payable 应付利息；应计未付利息
,uD*FSp> accrued interest receivable 应收利息；应计未收利息
} k%\ accrued right 累算权益
~IN$hKg^ accruing profit 应累算的利润
yP=isi#dDY accumulated fiscal reserve 累积财政储备
{Z{NH:^ accumulated profit 累积利润；滚存溢利
qh'f,#dI} accumulated reserve 累积储备
H ]N /Y{ accumulation of surplus income 累积收益盈余
m3v* ,~ acquired assets 既得资产
>p+gx,N acquisition 收购；购置；取得
4 d 1Y\ acquisition cost 购置成本
F|M L$ acquisition expenses 购置费用
S:GUR6g8D acquisition of 100% interest 收购全部股权
do?n /<@o acquisition of control 取得控制权
R?e7#HsJ acquisition of fixed assets 购置固定资产
cB"F1~z acquisition of shell “买壳”
2g07wJ6x acquisition price 收购价
2b&;Y /z act of God 天灾
F~- S3p acting partner 执事合伙人
Zp(P)Obs# active market 买卖活跃的市场；交投畅旺的市场；旺市
N55=&-p active partner 积极参与的合伙人
n N]vu active trading 交投活跃
!A<XqzV] actual circulation 实际流通
NS/L! "g actual cost 实际成本
nO7o7bc actual expenditure 实际开支；实际支出
(P! reYyM actual income 实际入息；实际收入；实际收益
{&j{V-}f actual market 现货市场
#$z -]i actual price 现货价；实际价格
n|`):sP actual profit 实际利润
%'~<:>:"E actual quotation 实盘；实际价位；实际报价
~v,KI ["o actual year basis 按实际年度计算
Z
5YW L4s actuals 实货
8`*9jr actuarial investigation 精算调查
%D6Wlf+^n actuarial principle 精算原则
~q%9zO' actuarial report 精算师报告
OL9C #er Actuarial Society of Hong Kong 香港精算学会
=$z$VbBv actuarial valuation 精算师估值
s&_O2(l actuary 精算师
7JwWM2N?V ad referendum agreement 暂定协议；有待覆核的协定
c(=O`%B{ ad valorem duty 从价税；按值征税
>wm$,%zk ad valorem duty system 从价税制
u~T$F/]k> ad valorem fee 从价费
H;!hp0y ad valorem tariff 从价关税
u2 \qg;dP additional allowance 额外免税额
Fea\ eB additional amount for unexpired risk 未过期风险的额外款额
Jn[ K0GV additional assessable profit 补加应评税利润
$5AtI$TV_! additional assessment 补加评税
ifCGNvDR additional commitment 额外承担
_"Ke=v_5 additional commitment vote 额外承担拨款
<`p'6n79 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
h
sw My additional dependent parent allowance 供养父母额外免税额
cj_?*
additional provision 额外拨款
*A9{H>Vq additional stamp duty 附加印花税
+Y^F>/ 4=Y additional tax 补加税罚款；补加税款
^znv [ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[(UqPd$ adjudged bankrupt 被裁定破产
k{w^MOHNg adjudicated bankrupt 裁定破产人
)Is*-
W adjudication fee 裁定费；评定印花税额手续费；评估契据费
|g^W @.P adjudication of bankruptcy 裁定破产；宣告破产
s!!t adjudication of insolvency 裁定无力偿还债务
9i[2z:4HJ adjusted actual 经调整的实数；调整后的实数
/lok3J: adjusted current assets 经调整的流动资产；调整后的流动资产
Gqc6).tn adjusted figure 经调整的数字；调整后的数额
H+&w 7ER adjusted liabilities 经调整的负债；调整后的负债
BRLU&@G`1 adjusted loss 经调整的亏损；调整后的亏损
dw }3B8] 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
|]3);^0 adjusted profit 经调整的利润；调整后的利润
Ln%_8yth adjusted surplus 经调整的盈余额；调整后的盈余额
10 a*7 L adjusted value 经调整的价值；调整后的价值
@Lv_\^2/} adjustment 调整；修订；理算〔保险〕
j1CD;9i)% adjustment centre 调剂中心
{O oNhN9 adjustment lag 调整过程的时间差距；调整时差
toZI.cSg4 adjustment mechanism 调整机制
n#'',4f adjustment of loss 亏损调整
R[ -:-8 adjustment process 调整过程；调整程序
)Nd: PnA adjustment range 调整幅度
0P/LW|16 administered exchange rate 受管制汇率
? bg pUv Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
T.dO0$,Q@$ administration expenses 行政费用
ojqX#> 0K administration fee 手续费；行政费
#zD+DBTAu administration in bankruptcy 破产管理
RtM .}wv; administration order 遗产管理令
!D5`8 administrator 管理人；遗产管理人
Elk$9 < < administrator of the estate 遗产管理人
BD+~8v admission of debt 债项承认书
gUtbCqDS admission of proof 接纳债权证明
R~(.uV`#j advance 放贷款项；垫付款项；预支款项；预付款项
IHmNi>E&/ advance account 暂支帐目；预付款帐户
"?. Wb L advance compensation 预付补偿金
5|t& qUV advance from shareholder 股东垫款
m D q,, advance pending reimbursement 预支以待日后付还
p6\9H G advanced economy 先进经济体系
li
XD2N advancement 预付；预付财产
*, *5s V advances warrant 垫款令
Y }d>%i+ advancing 贷出
g*AqFY7 | adverse balance 逆差
:6iq{XV^ adverse exchange 逆汇
&4iIzw` advertisement addressed to shareholders 在报章刊登的致股东通告
/VZU3p<~ advice for collection 托收通知书
g<c^\WG advice of drawing 提款通知书；汇票通知书
2 g==98>cg advice of payment 付款通知
3yX^R^` Advisory Committee [Securities and Futures Commission]
< Y6>L}; 谘询委员会〔证券及期货事务监察委员会〕
\R t Advisory Committee on Diversification 经济多元化谘询委员会
41D[[Gh affidavit 誓章；遗产申报誓章
nu -wQr affidavit of no receipt 述明无收款的誓章
HJr g affiliate 联号；联营公司；附属公司
TI&J>/z;$ affiliated company 附属公司；联号；联营公司
<7Lz<{jaJ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@V u[Tg}J affordability 负担能力
JPzPL\ African Development Bank [AfDB] 非洲开发银行
.8~ x;P6 after-acquired property 事后取得的财产
o>%W7@Pr after-hours dealing 市后交易
sB!A: after-tax profit 税后盈利；税后利润；税后溢利
h tlWC>* agency agreement 代理协议
'z5 ;o :T agency expenses 代理机构的开支
>S/>2e: agency fee 代理费
3 =I Q Agency Law 《代理法》
C@W0fz agent 代理人；承销人
5to NEDN agent of company 公司代理人
46`{mPd{aO agent's fee 代理人费；经纪费
K_.x(Z(;4 aggregate 总计；总数；总体数字
(dZ&Af aggregate amount 总款额；总额
jGPs!64f) aggregate assets and liabilities 总体资产与负债
nTlrG6 aggregate at constant price 按固定价格计算的总体数字
/UAj]U aggregate demand 总需求
akwVU\RP aggregate gross position 总持仓量
ArM e[t0$ aggregate limit 总限额
GM I >$$< aggregate of salaries tax 合计薪俸税
a$A
S?`L aggregate performance 总体表现；总体业绩
t|_g O!w8 aggregate supply 总体供应
q[g^[~WM# aggregate surplus 总盈余
`Y9@ ?s Q aggregate total 整体总额
D=]P9XDvb. aggregate value 总值；合计价值
|.yRo_ aggregated basis 合计基准
2US8<sq+ aggregated net chargeable income 合计应课税入息实额
K~G^jAk+ aggregation 合并计算；合计；总和
A":x<9 aggregation of incomes of husband and wife 夫妇入息合并计算
`R;X N- aggregation of property 财产的总和
W;W\L? r agio 差价；贴水
!;oBvE7Kh 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》
7 c7SU^h D Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
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kIi / 《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》
}wKU=Vm Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
g5`YUr+3?h 《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》
WOoVVjM M Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
C5FtJquGN) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
c-{]H8 $v agreement for a settlement 授产协议
fN;y\!q5 agreement for assignment 转让协议
@w z7jzMi agreement for sale 售卖协议；买卖协议
mmti3Y agreement for sale and purchase 买卖协议
l-rI|0D# agreement for the payment of interest 支付利息协议
|ES e=G agreement for the repayment of money 还款协议
IYPI5qCR agreement of reinsurance 再保险协议
'UCL? $ Agricultural Bank of China 中国农业银行
dXQWT@$y!E air passenger departure tax 飞机乘客离境税
7EUaf;d^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|H49 FL airport tax 机场税
$TiAJ}: alcohol duty 酒精税
,P]{*uqGiB alienation 让与；让渡；转让
u)ItML alimony 生活费；赡养费
57rP@,vj All Ordinaries Index [AOI] 所有普通股指数
*{Vyt5 all risks 全险；综合险
C_o.d~xm All Sales Record for Stock Market 《股票市场成交报告》
HH+XEM P/g Allied Capital Resources Limited 新联财务有限公司
{Gy_QRsp, all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1l{n`gR allocation letter 拨款信件
z841g `:C allocation of fund 分配款项；预留款项
XCY4[2*a> allocation of profit 利润分配；溢利分配
I;LqyzM allocation warrant 拨款令
H>?@nYP allotment 分配；配股
5sRNqTIr allotment notice 股份配售通知；配股通知
?/D#ql7 allotment of shares 股份分配
,KWeW^z'7 allowable 可获宽免；免税的
[;}c@ allowable business loss 可扣除的营业亏损
Rp1 OC allowable expenses 可扣税的支出
_GS2&|7` allowance 免税额；津贴；备抵；准备金
H.e@w3+h allowance for debts 债项的免税额
1k`!w} allowance for depreciation by wear and tear 耗损折旧免税额
?*HlAVDcFT allowance for funeral expenses 殡殓费的免税额
Oi RqqD allowance for inflation 为通货膨胀而预留的款项；通胀准备金
B L7%MvDQ allowance for repairs and outgoings 修葺及支出方面的免税额
Vj1 AW< allowance to debtor 给债务人的津贴
?0F #\0 alteration of capital 资本更改
C" {j0X` alternate trustee 候补受托人
u]"R AH amalgamation 合并
n=~?BxB ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
l"64w>, ambit of charges 征税范围；收费范围
#i? TC O amended valuation 经修订的估值
p O.8>C% American Commodities Exchange 美国商品交易所
;6Z?O_zp4 American Express Bank Limited 美国运通银行
G(L*8U< UG American Stock Exchange 美国证券交易所
-M:.D3,L amortization 摊销
-Q/Dbz#- amount due from banks 存放银行同业的款项
1=>$c amount due from banks abroad 存放海外银行同业的款项
UA^E^$f: amount due from holding companies 控股公司欠款
7G(X:! amount due from local banks 存放本港银行同业的款项
6FfDif amount due to banks 银行同业的存款
q~Ud>{ amount due to banks abroad 海外银行同业的存款
#g q3 e amount due to holding companies 控股公司存款
tpS F[ W amount due to local banks 本港银行同业的存款
BFY~::<b amount due to outport banks 外埠银行同业的存款
x!J L9 amount for note issue 发行纸币的款额
&,+ZN A`P amount of bond 担保契据的款额
)+J?(&6 amount of consideration 代价款额
| e+m!G1G amount of contribution 供款数额
15B$Sp!/`e amount of indebtedness 负债款额
iV%% VR8b
amount of principal of the loan 贷款本金额
G:UdU{ amount of rates chargeable 应征差饷数额
K% ;O$
> amount of share capital 股本额
!zeBxR$&o amount of sums assured 承保款额
^^Y0 \3. amount of variation 变动幅度
cI H`,bR amount of vote 拨款数额
MFVFr " amount payable 应付款额
aLr^uce] amount receivable 应收款额
i
):el= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
m{X;|-DK[ analysis 分析
W*
YfyM ancillary risk 附属风险
,v/C-b)I annual account 周年帐目；周年帐目报表；年度决算；年结
DZ vpt%q annual accounting date 年结日期
dg-pwWqN annual allowance 每年免税额；年积金；年度津贴；年津
zx^)Qb/EL6 annual balance 年度余额
IQ\`n| annual disposable income 每年可动用收入
7Sokn?~i annual estimates 周年预算
~V<je b annual fee 年费
;^;5"n h annual general meeting 周年大会
Z hw _L annual growth rate 年增率；每年增长率
d(&vIjy annual long-term supplement 长期个案每年补助金
T]+* } C annual pensionable emolument 可供计算退休金的年薪
6 ;VlX,,j annual report 年报
q.*qZ\;K Annual Report on the Consumer Price Index 《消费物价指数年报》
v<O \ l~S annual return 周年报表；周年申报表；每年报税表格
<ioX|.7ZX Annual Return Rules 《周年报表规则》
&#WTXTr0= annual review of consumer prices 每年消费物价回顾
y
jb. 6 annual roll-forward basis 逐年延展方式
MtS$ovg? annual salary 年薪
Skx TgX5 annual statement 年度报表；年度决算表
UZV)A} 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
"?]5"lNC| annuitant 年金受益人
8s|r' annuity 年金
a-7nA annuity contract 年金合约
^s%Qt annuity on human life 人寿年金
S_^ "$j antecedent debt 先前的债项
"~GudK & ante-dated cheque 倒填日期支票
pt=[XhxC(> anticipated expenditure 预期开支
H`f kd s anticipated net profit 预期纯利
X,~8 ) W anticipated revenue 预期收入
4}gwMjU-B anti-inflation measure 反通货膨胀措施
Odagac a anti-inflationary stance 反通货膨胀立场
am`eist: apparent deficit 表面赤字
J9 /w_,,R$ apparent financial solvency 表面偿债能力
f}*Xz.[bCp apparent partner 表面合伙人
i ud%X51 application for personal assessment 个人入息课税申请书
)p&xpB( application of fund 资金应用
%e _WO,R application to release as liquidator and to destruct the books of accounts and documents
U9Y'eP.2 申请免除清盘人职务及毁灭帐簿与文件
u+{5c5_ appointed actuary 委任精算师
r,F'Jd5 appointed auditor 委任核数师；委任审计师
(33[N appointed trustee 委任的受托人
p/@z4TCNX appointer 委任人
{ `-EX apportioned pro rata 按比例分摊
qlSMg;"Ghw apportionment 分配；分摊
^y&l!,(A Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ZgN*m\l apportionment formula 分摊方程式
bMgp apportionment of estate duty 遗产税的分摊
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lG q;kIQ appreciable growth 可观增长
JG4Tb{F= appreciable impact 显着影响
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`N(=T^* appreciable increase 可观增长
Xa-]+_?Q appreciation 增值；升值
)U8F6GIC&} appreciation against other currencies 相对其他货币升值
|]Ockg[ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=_=jXWOQv appreciation tax 增值税
F*} b), appropriation 拨款；拨用；拨付
KPKby?qQ^ appropriation account 拨款帐目
dBCg$Rud& Appropriation Bill 拨款法案
(/PD;R$b appropriation-in-aid system 补助拨款办法
6Ba>l$/q approved assets 核准资产
c,x2 approved basket stock 认可一篮子证券
;u , 5
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8iq~ha$]| approved charitable donation 认可慈善捐款
jt?R
a 1Z approved charitable institution 认可慈善机构
z^ ~fVl approved currency 核准货币；认可货币
uI.4zbgl[ approved estimates 核准预算
obUh+9K approved estimates of expenditure 核准开支预算
?zxKk(J approved overseas insurer 核准海外保险人
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RRo approved pooled investment fund 核准汇集投资基金
S tn[M| approved provident fund scheme 认可公积金计划
=T;%R^@ approved provision 核准拨款
^k~{6S, approved redeemable share 核准可赎回股份
>pz/wTOi approved regional stock 认可地区性证券
-K+gr sb
g approved retirement scheme 认可退休金计划
J>x)J}: ; approved subordinated loan 核准附属贷款
:N(L7&< arbitrage 套戥；套汇；套利
61CNEzQ arbitrageur 套戥者；套汇者
HnZr RHT 0 arbitrary amount 临时款项
{{:MJ\_"h_ arrangement 措施；安排；协定
("wPkm^ arrears 欠款
CEt_wKz f arrears of pay 欠付薪酬
|(Io(e arrears of revenue 逾期未收税款；逾期未收的帐项
N qz-Mr` articles of association 组织章程；组织细则；组织章程细则
3)I v8mA Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
2L ~U^ ascertainment of profit 确定利润
k:R9wo "Asia Clear" “亚洲结算系统”
L KztGfy Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Q-Bci Bh$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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x Asian Development Fund [ADF] 亚洲发展基金
n8J';F
=P Asian dollar bond 亚洲美元债券
[96|xe\s Asian dollar market 亚洲美元市场
6 5qH Asian dollar rate 亚洲美元利率
v='7 .A Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
eRC@b^~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Ci=c"JdB asked price 沽盘；喊价；索价；卖方报价
/\h&t6B1 assessable income 应评税入息
DS-Kot(k(z assessable loss 应评税亏损
<"aPoGda assessable profit 应评税利润
e$ E=n assessable value 应评税值
V<P@hAAr assessed profit 估定利润
KG)Y{-Ao assessed value 经评估价值
*T*MLD]Q assessment 评税；评定；估价；评税单
H|==i2 V{ assessment number 评税编号；估价编号
\ /lH]u\x assessment of additional tax 补加税评税
Wv$e/ N`l assessment of performance 业绩评估；实绩评价
;w[|IRa Assessor 评税主任
( 8k3z` asset price bubbles 资产价格泡沫
O" n /.` asset-backed securities 具资产保证的证券
P#" vlNa assets accretion 资产增值
6d` 6=D: assets and liabilities 资产与负债
)=ZWn,ZB assets betterment statement 资产递增表；资产改进表
xs+MvXTC assets lending 实物放款；有抵押贷款
: !J!l u assets of the company passing on the death 死者去世时转移的公司资产
k QwBrb 4 assets pledged as security for liabilities 用作负债抵押的资产
99H&#!~bSS assets portfolio 资产投资组合
`fc2vaSH = assets price 资产价格
,]1K^UeZ assets quality 资产质素
!dStl:B assets realization 资产变现
(H0nO7Bk assets refinancing arrangement 资产再集资安排
zd"o #(sv assets securitization 资产证券化
~{oM&I|d8 assets situated outside Hong Kong 在香港以外地方的资产
= M ? assets stripping 削减资产；拆卖资产
aZ@Ke$jD assets value 资产值
]7fqVOi Ou assignee 承让人
S_ e }>- assignment 转让；转让书；转让契
'$UlJDZ assignment of interest 权益转让
LKFL2|af assignment of letters patent and trade mark 专利证书及商标转让
/@Y/(+DE assignment of property 物业转让；物业转让书
O. V!L assignment right 转让权
$+R0RqV$V~ assignor 转让人
Oy&Myjny< associate 有联系的人；有关连人士；相联者；合伙人；联系人
lpj$\WI= Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
DU|0#z=*t5 associate member 附属会员
A #f@0W: associated body corporate 相联法人团体
Tr-gdX ; associated company 相联公司；联属公司
)1Z*kY?f! associated corporation 相联法团
khyn4
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
zl=RK 公认会计师公会〔英国〕
MX xRM~ Association of Futures Exchange Brokers 香港期货经纪协会
xmT( yv, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Ud\Jc:DG association of underwriters 承保人组织
WpW nwQY`# assumption of control 接管
)CSb\ assurance 担保；保险；转易；转易书
y8D 'V)B assurance of interest 权益的转易
+ i!/J at 19XX price 按一九ＸＸ年价格计算
d/j$_NQ &! at a discount 按赔价计算；按贴水价格计算；打折扣
~NMal]Fwx at a premium 按溢价计算；按升水价格计算
C3 :4V2<_ at call 通知付款；按通知
a)`b;]+9 at constant market price 按固定市价计算
&w- QMj M> at constant price 按固定价格计算
uF+if`? at cost 按成本计算
)?:V5UO\ at current market price 按当时市价计算；按现时市价计算
7eqax33f at current price 按当时价格计算；按现时价格计算
W]4Gs; at factor cost 按要素成本计算；按生产要素成本计算
! dv at money-of-the-day price 按付款当日价格计算
'@3hU|jO! at or better 按指定或较佳价位〔买卖指令〕
)K4 |-<i at par 按面值计算；平价
a.y_o50#T at sight 见票即付
?A3pXa at the close 按收市盘
eZ(<hE> at the opening 按开市盘
[2a *TI attestation 见证；见证条款
Sdy\s5 at-the-money option 平价期权
+3(1QgYM% attorney 受权人；受托代表人
I?.$ attornment 新拥有人承认书
7xb z)FI attributable profit 可归属利润
wyMj^+ 2m attributable share value 可归属股份价值
.Qn54tS0q Auckland Stock Exchange 奥克兰证券交易所
a<B[ ~J 4i auction 拍卖
.>Gq/[c0| auctioneer 拍卖商
i<YatW~Pu audit 审计；核数
|-bSoq7t Audit Commission 审计署
cP'' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
L6fc_Mo.EE 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〕
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35%'HF t_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
N X4!G>v audited account 审计帐目；经审计的帐目
I!%T!B540 audited annual account 经审计的周年帐目
\H!E CTI audited balance sheet 经审计的资产负债表
}H&NR?Ax auditor 核数师；核数主任；审计师
Ix93/FAn auditor's certificate 核数师证明书；审计师证明书
H-K,Q% ;C@ auditor's report 核数师报告；审计师报告
;H9d.D8 Aussie bond 澳元债券
:<Yc V# !P austerity budget 紧缩预算
h u%UEB Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
n4h@{Xg Australia All Ordinaries Index 澳洲所有普通股票指数
7?:7}xb- Australian Dollar [AUD] 澳元
/d ?) Australian Options Market 澳大利亚期权市场
p6$ QTx
Australian Securities Commission 澳洲证券事务监察委员会
z _~ 5c Australian Society of Certified Practising Accountants 澳洲执业会计师公会
UN>!#Ji:$ Australian Stock Exchange 澳大利亚证券交易所
snT! 3t Austrian Schilling [ATS] 奥地利先令
K'+GK S7. authentication 认证；鉴证
7SE\(K=<% authority to purchase 委托购买证；委购书
%3M(!X:[ authorization 认可；核准；授权；授权书
t,4q]Jt authorization by direction 指示授权
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eZ_h5 authorization by instruction 指令授权
lpQsmd# authorization by warrant 令状授权
J*Dj`@`4`g authorization of unit trust 单位信托的认可
j(HC^\Hi authorized agent 指定代理人
(D]l /akP authorized capital 法定资本
I2hX; pk, authorized clerk 出市员
()6)|A<^U authorized dealer 认可交易商
zM%I Lv4 authorized financial institution 认可财务机构
,i lVt authorized fund 认可基金
:?2+'+%' authorized fund house 获授权的基金公司；认可基金公司
n8DWA`[ib authorized institution 认可机构
9JV(}v5[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
rl qn39 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
D *R F._ authorized insurer 获授权保险人；获认可承保人
X[\b!<C authorized investment 特准投资项目
jbcJ\2 authorized person 获授权人
4h\MSTF* authorized representative 获授权代表
Q ijEb authorized share capital 法定股本
Va /LMw automated quotation system 自动报价系统
)T/"QF}<T Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
R ,-y 自动交易系统〔香港期货交易所有限公司〕
9!zUv:; automatic adjustment mechanism 自动调整机制
D_ybgX?0: automatic adjustment system 自动调整系统
-Qgu 6Ty Automatic Clearing House 自动票据交换所
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[mp%Q automatic exchange rates accumulation system 自动化汇率累集系统
; {$9Sc $ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
NTS
tk{s, automatic teller machine [ATM] 自动柜员机
+h_'hz&HlS autopay 自动转帐
Me;@/;c( available assets 可用资产
C2NJrg4( available fiscal reserve 现存财政储备
rs2G{a available profit 可用利润
9 =7),`$ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
j38>,9 u, average 平均；平均数；海损
1A"h !;0 average basic salary 平均基本薪金
?W-J2tgss{ average consumer expenditure 平均消费开支；一般消费开支
[0U!Y/?6lA average cost 平均成本
m:CiXM average cost of land production 增辟土地平均成本
g q~>S1 average daily turnover 平均每日成交额
Sr Z\] average daily wage rate 平均每日工资率
Vb *q^
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c-.t8X,5(~ average growth rate 平均增长率
rK )aR average net fixed assets 固定资产平均净值
+O>!x#)&" average of relatives 相对价格平均数
/(
% Q average price 平均价格
Bh$ hgf.C average propensity to consume 平均消费倾向；一般消费倾向
0i/l2&x*k] average propensity to save 平均储蓄倾向；一般储蓄倾向
??0C"8:[ average rate 平均率
vY0C(jK average revenue 平均收入；平均收益
?3~]H average stock 平均库存；平均存货
^Lr) STh average yearly rent 平均年租
~9c?g (0 avoidance of double taxation 避免双重课税
*@[DG)N avoidance of tax 避税
