A:
fLc<}DF A share Ａ股；甲类股份
} 5OlX abatement of tax 减税；减扣免税额
3KB)\nF#% ABN AMRO Bank N.V. 荷兰银行
+ qpD>5# above-the-line expenditure 线上项目支出；经常预算支出
~ ;)@ a above-the-line receipt 线上项目收入；经常预算收入
$g#X9/+< ABSA Asia Limited 南非联合亚洲有限公司
.eZ4?|at.F absolute change 绝对数值变更
,2H5CFX/ absolute expenditure 实际开支
OD>-^W t;% absolute guideline figure 绝对准则数字
; {I{X}b absolute interest 绝对权益
`U p< ; absolute order of discharge 绝对破产解除令
JEY%(UR8 absolute profit margin 绝对利润幅度
sF_.9G)S0 absolute value 实值；绝对值
_}jj>+zA` absolutely vested interest 绝对既得权益
Gpe h#Q4x absorbed cost 已吸收成本；已分摊成本
QHMXQyr( absorption 吸收；分摊；合并
?ZlwRjB\ absorption rate 吸收率；摊配率；分摊率
P; hjr; ACB Finance Limited 亚洲商业财务有限公司
3zWY%(8t4? acceptable form of reciprocity 合理的互惠条件
_PNU*E%s< acceptable rate 适当利率；适当汇率
O|7q,bEm^ acceptance agreement 承兑协议
/;HytFP acceptance for honour 参加承兑
3h 0w8(k; acceptor 承兑人；接受人；受票人
aH"tSgi acceptor for honour 参加承兑人
0%F C;v0 accident insurance 意外保险
?\$77k Accident Insurance Association of Hong Kong 香港意外保险公会
s. zH.q, accident insurance scheme 意外保险计划
F\-qXSA accident year basis 意外年度基准
.RJvu$U2j accommodation 通融；贷款
z RvYN accommodation bill 通融票据；空头票据
Wf: AMxDm accommodation party 汇票代发人
L$@RSKYp account balance 帐户余额；帐户结余
q#sMew\{ account book 帐簿
B+zq!+ HJ account collected in advance 预收款项
* +A!12s@ account current book 往来帐簿
&??(EA3
account of after-acquired property 事后取得的财产报告
= \X<UA} account of defaulter 拖欠帐目
oH6(L q'q account payable 应付帐款
2U~oWg2P account payee only [A/C payee only] 只可转帐；存入收款人帐户
lt, x(2 account receivable 应收帐款
s)/i_Oe$\ account receivable report 应收帐款报表
&lI.N ~Ao account statement 结单；帐单；会计财务报表
n )`*{uv$ account title 帐户名称；会计科目
pVbX#3 accountant's report 会计师报告
rQisk8 % Accountant's Report Rules 会计师报告规则
0C3Yina9
* accounting and auditing procedure 会计与审计程序；会计与核数程序
e5`{*g$i). Accounting Arrangements 《会计安排》
Vx* = accounting basis 会计基础
cO(|>&tJ accounting by Official Receiver 破产管理署署长呈交的帐目
J=4S\0Z* Accounting Circular 《会计通告》
*WX6C("M accounting class 会计类别
+ #&2*nY accounting date 记帐日期；会计结算日期
b;soMi lz accounting for money 款项核算
K3
]hUe# Accounting Officer 会计主任
,8$;|#d accounting period 会计报告期；会计期
u =rY accounting policy 会计政策；会计方针
S'E6# accounting practice 会计惯例
/#>?wy<s ~ accounting principle 会计准则
7qL]_u[^ accounting record 会计记录
fVf.u'.8 accounting report 会计报告
lZn <v'y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
qY14LdC} ~ Accounting Society of China 中国会计学会
CUxSmN2[ accounting statement 会计报表
#+Vv f accounting system 会计制度；会计系统
JvHJ* E accounting transaction 会计事项；帐务交易
>b {%j8u M accounting treatment 会计处理
0dIJgKanGP accounting year 会计年度
|&RdOjw$u accretion 增值；添加
1q\U
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m?<C\&)6x accrual basis 应计制；权责发生制
t~U:{g~ accrual basis accounting 应计制会计；权责发生制会计
NO* 1km[# accrue 应累算；应计
>xP $A{ accrued benefit 应累算利益
EO'3;mo, accrued charges 应计费用
xZ,g6s2o accrued cumulative preference share dividend 应累算的累积优先股股息
P? TFX.p7 accrued expenses 应累算费用
Hk6Dwe[y accrued interest payable 应付利息；应计未付利息
GueqpEd2 accrued interest receivable 应收利息；应计未收利息
I"@5=m5 accrued right 累算权益
fWKv3S1dT accruing profit 应累算的利润
H%faRUonz accumulated fiscal reserve 累积财政储备
uv_*E`pN~ accumulated profit 累积利润；滚存溢利
~=0zZTG accumulated reserve 累积储备
4|++0=#D$ accumulation of surplus income 累积收益盈余
[%QJ6 acquired assets 既得资产
;! CQFJ= acquisition 收购；购置；取得
zyCl`r[} acquisition cost 购置成本
2^qY, d L acquisition expenses 购置费用
7~ |o_T acquisition of 100% interest 收购全部股权
Q3oVl^ q acquisition of control 取得控制权
?'h@!F%R' acquisition of fixed assets 购置固定资产
1L &_3} acquisition of shell “买壳”
:1.$7W t acquisition price 收购价
/3+7a\|mKr act of God 天灾
vNJ!i\bX acting partner 执事合伙人
hsfVKlw- active market 买卖活跃的市场；交投畅旺的市场；旺市
m! p'nP
active partner 积极参与的合伙人
|(S=G'AtU active trading 交投活跃
CiP D+I actual circulation 实际流通
/ebYk-c actual cost 实际成本
Xv:<sX actual expenditure 实际开支；实际支出
UTs0=:+,t actual income 实际入息；实际收入；实际收益
y@_4OkR@ actual market 现货市场
YO-O-N EP actual price 现货价；实际价格
39m # actual profit 实际利润
IS'=%qhC` actual quotation 实盘；实际价位；实际报价
#;^.&2Lt actual year basis 按实际年度计算
1Z `<HW" actuals 实货
~D kje actuarial investigation 精算调查
\" .3x
PkE actuarial principle 精算原则
a_x|PbD actuarial report 精算师报告
*y N,e.t Actuarial Society of Hong Kong 香港精算学会
7 v `Y*D actuarial valuation 精算师估值
$f C = v actuary 精算师
'M G)noN5 ad referendum agreement 暂定协议；有待覆核的协定
:&TOQ<vM ad valorem duty 从价税；按值征税
q"]-CGAa ad valorem duty system 从价税制
XM8C {I1 ad valorem fee 从价费
L"('gc!W ad valorem tariff 从价关税
-?e~S\ JH additional allowance 额外免税额
roRZE[ya additional amount for unexpired risk 未过期风险的额外款额
Q) FL| additional assessable profit 补加应评税利润
g7d) YUc additional assessment 补加评税
Wigm`A=,r additional commitment 额外承担
/- kMzL additional commitment vote 额外承担拨款
gQ/zk3?k additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
L:B&`,E additional dependent parent allowance 供养父母额外免税额
-M[5K/[ additional provision 额外拨款
k`TEA?RfQ additional stamp duty 附加印花税
y l3iU:+V additional tax 补加税罚款；补加税款
PU-;Q @< E Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
U15Hq*8 Z adjudged bankrupt 被裁定破产
(dO 4ww@O adjudicated bankrupt 裁定破产人
Ye1P5+W( adjudication fee 裁定费；评定印花税额手续费；评估契据费
L {5zA5#m adjudication of bankruptcy 裁定破产；宣告破产
M(/%w"R adjudication of insolvency 裁定无力偿还债务
A?6b)B/e? adjusted actual 经调整的实数；调整后的实数
R8HA X adjusted current assets 经调整的流动资产；调整后的流动资产
*(r85lEou) adjusted figure 经调整的数字；调整后的数额
|4-Ey! P adjusted liabilities 经调整的负债；调整后的负债
] >`Q"g~0 adjusted loss 经调整的亏损；调整后的亏损
T]E$H, p 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
qtgj"4,:` adjusted profit 经调整的利润；调整后的利润
MK=:L adjusted surplus 经调整的盈余额；调整后的盈余额
v3@)q0@ adjusted value 经调整的价值；调整后的价值
1 k H adjustment 调整；修订；理算〔保险〕
wmT3 > adjustment centre 调剂中心
B JlF@F# adjustment lag 调整过程的时间差距；调整时差
9 -TFyZYU adjustment mechanism 调整机制
J.O;c5wL adjustment of loss 亏损调整
fh,Y#. V` adjustment process 调整过程；调整程序
5Z;Py"% adjustment range 调整幅度
R$w=+%F administered exchange rate 受管制汇率
y)(@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
I s88+,O administration expenses 行政费用
I98wMV8 administration fee 手续费；行政费
c?z% z& administration in bankruptcy 破产管理
JDMaLo administration order 遗产管理令
Bpqq-_@ administrator 管理人；遗产管理人
xp,H5
m% administrator of the estate 遗产管理人
j[Et+V? admission of debt 债项承认书
Vuz!~kLYIn admission of proof 接纳债权证明
8K1+tt jm advance 放贷款项；垫付款项；预支款项；预付款项
\> jK\ j advance account 暂支帐目；预付款帐户
fxiq,o0 advance compensation 预付补偿金
1hRC
Bwx advance from shareholder 股东垫款
Kk??} advance pending reimbursement 预支以待日后付还
b!UT<:o advanced economy 先进经济体系
&=s{ +0 advancement 预付；预付财产
r%xNfTa advances warrant 垫款令
dn`#N^Od advancing 贷出
s]=kD adverse balance 逆差
r9u*c adverse exchange 逆汇
o]k[l ; advertisement addressed to shareholders 在报章刊登的致股东通告
-4HI9Czts advice for collection 托收通知书
W;0_@!?mr} advice of drawing 提款通知书；汇票通知书
cLB"<mG advice of payment 付款通知
$x`U)pv Advisory Committee [Securities and Futures Commission]
XvdK; 谘询委员会〔证券及期货事务监察委员会〕
\W$>EH Advisory Committee on Diversification 经济多元化谘询委员会
qP]Gl--q{ affidavit 誓章；遗产申报誓章
&, K;F' affidavit of no receipt 述明无收款的誓章
]Q)TqwYF affiliate 联号；联营公司；附属公司
3EzI~Zsx affiliated company 附属公司；联号；联营公司
L- =^GNh affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'3<YZWS affordability 负担能力
i44KTC"sB African Development Bank [AfDB] 非洲开发银行
_s=[z$EN& after-acquired property 事后取得的财产
iF` E> %# after-hours dealing 市后交易
V:l; 2rW after-tax profit 税后盈利；税后利润；税后溢利
0eb`9y M agency agreement 代理协议
> 0~y "~M agency expenses 代理机构的开支
u#}zNz#C5 agency fee 代理费
2>s:wABb / Agency Law 《代理法》
Ou,B3kuQ+ agent 代理人；承销人
Q Mk LAZ agent of company 公司代理人
mW ka!lT agent's fee 代理人费；经纪费
BfhOe~+i aggregate 总计；总数；总体数字
1FY^_dvH aggregate amount 总款额；总额
F v(zql aggregate assets and liabilities 总体资产与负债
qKWkgackP aggregate at constant price 按固定价格计算的总体数字
{zg}KiNDZd aggregate demand 总需求
\)LY_D: aggregate gross position 总持仓量
iaPY>EP1 aggregate limit 总限额
6idYz"P % aggregate of salaries tax 合计薪俸税
EV~_-YC
aggregate performance 总体表现；总体业绩
WlG/7$ aggregate supply 总体供应
Le_?x aggregate surplus 总盈余
n1!u
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znu?x|mV aggregate value 总值；合计价值
mEE /Olh W aggregated basis 合计基准
y+X%qTB aggregated net chargeable income 合计应课税入息实额
k deJ B- aggregation 合并计算；合计；总和
" $m3x O aggregation of incomes of husband and wife 夫妇入息合并计算
7(wY4T aggregation of property 财产的总和
H# Vs3*VK agio 差价；贴水
0R * !o\y Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
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"*@Z< Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ukhI'alS, 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
|ukEnjI`u Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)8P<ZtEU
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Ee 4oTU5Mb Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
5)EnOT"' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
JkpA
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agreement for a settlement 授产协议
];(w8l agreement for assignment 转让协议
[j:%O|h agreement for sale 售卖协议；买卖协议
=SLJkw&w6 agreement for sale and purchase 买卖协议
4UG7{[!+ agreement for the payment of interest 支付利息协议
Fet>KacTht agreement for the repayment of money 还款协议
o2Z#
5- agreement of reinsurance 再保险协议
H?O* Agricultural Bank of China 中国农业银行
X;zy1ZH air passenger departure tax 飞机乘客离境税
}X }f X#[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!9V _U airport tax 机场税
M|76,2u alcohol duty 酒精税
j >P>MdZtk alienation 让与；让渡；转让
BcA:M\dK% alimony 生活费；赡养费
"z7.i{ All Ordinaries Index [AOI] 所有普通股指数
.K:>`~ <) all risks 全险；综合险
G$`/86A ) All Sales Record for Stock Market 《股票市场成交报告》
4. R
>mN[ Allied Capital Resources Limited 新联财务有限公司
`) K1[& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
LVO`+: allocation letter 拨款信件
-w^E~J0*L allocation of fund 分配款项；预留款项
.7cQKdvcC allocation of profit 利润分配；溢利分配
R z%+E0 allocation warrant 拨款令
'N 'EC`R allotment 分配；配股
\W #M]Q allotment notice 股份配售通知；配股通知
MheP@ [w|@ allotment of shares 股份分配
s{h J"lv: allowable 可获宽免；免税的
Z
wIs EJz allowable business loss 可扣除的营业亏损
6XB9 ]it 6 allowable expenses 可扣税的支出
"EHwv2Hm> allowance 免税额；津贴；备抵；准备金
oXb} 6Y C allowance for debts 债项的免税额
{6v+
Dz> allowance for depreciation by wear and tear 耗损折旧免税额
!a4pKN`qLY allowance for funeral expenses 殡殓费的免税额
d94Lc-kq^ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
_[IN9ZC 2G allowance for repairs and outgoings 修葺及支出方面的免税额
6?(*:}Q allowance to debtor 给债务人的津贴
qfG`H#cA< alteration of capital 资本更改
MJDF m, alternate trustee 候补受托人
}6ec2I%`o amalgamation 合并
m< TKy_C` ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
eV}Ow`~I 5 ambit of charges 征税范围；收费范围
,zz+s[ZH7O amended valuation 经修订的估值
)*$'e<?` American Commodities Exchange 美国商品交易所
:Q!U;33aG American Express Bank Limited 美国运通银行
xUzfBn American Stock Exchange 美国证券交易所
m$0T" `AP` amortization 摊销
'T ezUBRAz amount due from banks 存放银行同业的款项
Q+Jzab amount due from banks abroad 存放海外银行同业的款项
|Y2u =B amount due from holding companies 控股公司欠款
\*a7DuVw amount due from local banks 存放本港银行同业的款项
@k ~Xem%< amount due to banks 银行同业的存款
:\gdQG amount due to banks abroad 海外银行同业的存款
T [&1cth amount due to holding companies 控股公司存款
6YYZ S2 amount due to local banks 本港银行同业的存款
=d & amount due to outport banks 外埠银行同业的存款
-=2tKH`Q amount for note issue 发行纸币的款额
0zdH 6 & amount of bond 担保契据的款额
~#7=gI&p@ amount of consideration 代价款额
+qDudGI amount of contribution 供款数额
jSpmE amount of indebtedness 负债款额
r S8/_' amount of principal of the loan 贷款本金额
H8rDG/>^ amount of rates chargeable 应征差饷数额
8T7[/"hi\ amount of share capital 股本额
Mh WmY[ amount of sums assured 承保款额
aJK8G,Vk amount of variation 变动幅度
n1!0KOu/N amount of vote 拨款数额
U(.Ln @sq amount payable 应付款额
]KLj Qpd amount receivable 应收款额
'I\bz;VT Amsterdam Stock Exchange 阿姆斯特丹证券交易所
'+5 *ajP< analysis 分析
2["bS++? ancillary risk 附属风险
y kwS-e annual account 周年帐目；周年帐目报表；年度决算；年结
?neXs-'-p annual accounting date 年结日期
*)H?d annual allowance 每年免税额；年积金；年度津贴；年津
x>Q\j> ^ annual balance 年度余额
.@.O*n#K annual disposable income 每年可动用收入
> >F E?@ annual estimates 周年预算
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annual fee 年费
$hn #T#J3 annual general meeting 周年大会
4*G#fW- annual growth rate 年增率；每年增长率
ebp18_a| annual long-term supplement 长期个案每年补助金
ixp(^>ZN annual pensionable emolument 可供计算退休金的年薪
YN.rj-;^+ annual report 年报
)lBke*j~ Annual Report on the Consumer Price Index 《消费物价指数年报》
.Hc ]?R ] annual return 周年报表；周年申报表；每年报税表格
DXsp 2 Annual Return Rules 《周年报表规则》
349W0>eOT annual review of consumer prices 每年消费物价回顾
#1&w fI$ annual roll-forward basis 逐年延展方式
;| )&aTdH annual salary 年薪
nsuK{8}@ annual statement 年度报表；年度决算表
M')f,5i&$ 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
rp{q.fy'U annuitant 年金受益人
K!0vvP2H annuity 年金
Y Dq5%N` annuity contract 年金合约
z~U qA1r annuity on human life 人寿年金
6;"jq92in* antecedent debt 先前的债项
h/mmV:v ante-dated cheque 倒填日期支票
u
@?n 3l anticipated expenditure 预期开支
_.KKh62CN anticipated net profit 预期纯利
Uf 1i "VY anticipated revenue 预期收入
Xg_M{t anti-inflation measure 反通货膨胀措施
*[9FPya anti-inflationary stance 反通货膨胀立场
IlN9IF\9L apparent deficit 表面赤字
9l+'V0?` apparent financial solvency 表面偿债能力
-}AAA*P apparent partner 表面合伙人
PB(mUD2"r application for personal assessment 个人入息课税申请书
&k+ jVymH application of fund 资金应用
4w<U%57 application to release as liquidator and to destruct the books of accounts and documents
f]jAa?d T& 申请免除清盘人职务及毁灭帐簿与文件
,Hlbl}.ls appointed actuary 委任精算师
iqRk\yq< appointed auditor 委任核数师；委任审计师
Y1h8O%? appointed trustee 委任的受托人
[z5pqd- appointer 委任人
x9hkE!{8 apportioned pro rata 按比例分摊
o cotO apportionment 分配；分摊
g+bc4eU Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[u`v'*0d apportionment formula 分摊方程式
\L($;8` \ apportionment of estate duty 遗产税的分摊
%scSp& X appraisal 估价；评估
}4Ef31X8q appreciable growth 可观增长
xKi:
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q@1b{q#C5 appreciable increase 可观增长
rF'_YYpr> appreciation 增值；升值
AvfSR p appreciation against other currencies 相对其他货币升值
K -cRNt appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Y`eU WCD appreciation tax 增值税
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I4ibP appropriation 拨款；拨用；拨付
h8i ic appropriation account 拨款帐目
\fj* .[, Appropriation Bill 拨款法案
A NR?An appropriation-in-aid system 补助拨款办法
_a|-_p approved assets 核准资产
airg[dK approved basket stock 认可一篮子证券
=]X_wA;% approved budget 核准预算
]|KOc& y:I approved charitable donation 认可慈善捐款
zy^t95/m approved charitable institution 认可慈善机构
ue"?n2 approved currency 核准货币；认可货币
6q-X$ approved estimates 核准预算
o
EXN$SIs approved estimates of expenditure 核准开支预算
\qj4v^\ approved overseas insurer 核准海外保险人
5?9K%x'b approved overseas trust company 核准海外信托公司
TmZ sC5 approved pooled investment fund 核准汇集投资基金
|=&[sC approved provident fund scheme 认可公积金计划
j> Ce06G approved provision 核准拨款
o /I'Qi$v- approved redeemable share 核准可赎回股份
2uu jA*
^ approved regional stock 认可地区性证券
K x==vq%39 approved retirement scheme 认可退休金计划
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%*:a approved subordinated loan 核准附属贷款
qS1byqq78l arbitrage 套戥；套汇；套利
'M8wjU arbitrageur 套戥者；套汇者
xn|M]E1) arbitrary amount 临时款项
"ld4v+o8l arrangement 措施；安排；协定
VJviX[V?4 arrears 欠款
F6^Xi"R[ arrears of pay 欠付薪酬
_=!R l# arrears of revenue 逾期未收税款；逾期未收的帐项
]06orBV articles of association 组织章程；组织细则；组织章程细则
uJhB>/Og Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
" iAwD8- ascertainment of profit 确定利润
}22h)){n#Y "Asia Clear" “亚洲结算系统”
V9
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90<z*j$EK Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
2 %o@ ?Rp Asian Development Fund [ADF] 亚洲发展基金
h \dq]yOl Asian dollar bond 亚洲美元债券
"V|&s/9 Asian dollar market 亚洲美元市场
i286 J. Asian dollar rate 亚洲美元利率
jNV)=s^ed[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
H%y!lR{c^D Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<vS3 [( asked price 沽盘；喊价；索价；卖方报价
c"F3[mrff assessable income 应评税入息
YytO*^e}} assessable loss 应评税亏损
m/TjXA8_ assessable profit 应评税利润
e x" E5 0 assessable value 应评税值
L{PH8Xl _ assessed profit 估定利润
rnX
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dA4DW assessment 评税；评定；估价；评税单
p6P .I8g assessment number 评税编号；估价编号
X^Dklqqy assessment of additional tax 补加税评税
/<zBjvr%% assessment of performance 业绩评估；实绩评价
eI99itDQ Assessor 评税主任
Q1hHK'3w asset price bubbles 资产价格泡沫
+8p4\l$ <` asset-backed securities 具资产保证的证券
p SMF1Oy assets accretion 资产增值
F Lf< gz assets and liabilities 资产与负债
A<$~Q;r2a assets betterment statement 资产递增表；资产改进表
&=ZVU\o: assets lending 实物放款；有抵押贷款
)w/ #T assets of the company passing on the death 死者去世时转移的公司资产
"wqN,}bj\ assets pledged as security for liabilities 用作负债抵押的资产
L F<{/c9, assets portfolio 资产投资组合
my1FW,3 assets price 资产价格
U0X,g(2' assets quality 资产质素
gs/ i%O assets realization 资产变现
Vd%%lv{v assets refinancing arrangement 资产再集资安排
e 97Ll=> assets securitization 资产证券化
ZhvZe/ assets situated outside Hong Kong 在香港以外地方的资产
bEvlk\iql assets stripping 削减资产；拆卖资产
) oypl+y assets value 资产值
% )o'9 assignee 承让人
Pk{eGG<F$ assignment 转让；转让书；转让契
2&b?NqEeZ assignment of interest 权益转让
%mF:nU 4 assignment of letters patent and trade mark 专利证书及商标转让
*.F^`]yz assignment of property 物业转让；物业转让书
1 >}x 9D assignment right 转让权
b9Fd}WZz assignor 转让人
X>-|px$vy associate 有联系的人；有关连人士；相联者；合伙人；联系人
n VNz 5B Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
."X}A
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%14%Y associated body corporate 相联法人团体
d1]1bN4`"0 associated company 相联公司；联属公司
)/87<Y;o associated corporation 相联法团
B:X,vE Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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Um 公认会计师公会〔英国〕
_EEOBa Z Association of Futures Exchange Brokers 香港期货经纪协会
3aX/)v.:4 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2wX4e0cOI4 association of underwriters 承保人组织
Xg4i H5!E assumption of control 接管
pHN o1-k\ assurance 担保；保险；转易；转易书
Z(h.)$yH*= assurance of interest 权益的转易
Wxeg(L}E at 19XX price 按一九ＸＸ年价格计算
c;6[lv at a discount 按赔价计算；按贴水价格计算；打折扣
Nv[MU@Tv at a premium 按溢价计算；按升水价格计算
s^\
*jZ6 at call 通知付款；按通知
bfV&z+Rv-5 at constant market price 按固定市价计算
i$?$X, at constant price 按固定价格计算
Vf*Z }' at cost 按成本计算
or<n[<D-C at current market price 按当时市价计算；按现时市价计算
iY[+BI: at current price 按当时价格计算；按现时价格计算
3bU(ea^e$ at factor cost 按要素成本计算；按生产要素成本计算
W[VbFsI&b at money-of-the-day price 按付款当日价格计算
}w_r(g?\ at or better 按指定或较佳价位〔买卖指令〕
U\'HB.P\ at par 按面值计算；平价
fV( WUN+ at sight 见票即付
_/c1b>kcso at the close 按收市盘
ko-,l6E at the opening 按开市盘
; <NK attestation 见证；见证条款
'( ( pW at-the-money option 平价期权
{3LAK[ C attorney 受权人；受托代表人
mxPzB#t4 attornment 新拥有人承认书
K HO@"+ attributable profit 可归属利润
q}xYme4 attributable share value 可归属股份价值
.Ld{QPa Auckland Stock Exchange 奥克兰证券交易所
_GbwyfA
n# auction 拍卖
;07>ZH% auctioneer 拍卖商
T1~G {@" audit 审计；核数
E:$EK_?:t Audit Commission 审计署
Y W9+.Dc` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-s6k 't 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
7B@ 1[ audit review 帐目审查
;udV"7C Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~[@gu,Wb audited account 审计帐目；经审计的帐目
V zTHW5B audited annual account 经审计的周年帐目
! 'qY audited balance sheet 经审计的资产负债表
%iq8dAW% auditor 核数师；核数主任；审计师
\#( tI 3 auditor's certificate 核数师证明书；审计师证明书
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M o auditor's report 核数师报告；审计师报告
G^%FP!'D? Aussie bond 澳元债券
0d|DIT#>? austerity budget 紧缩预算
=F <bAZ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
7TU(~]Z Australia All Ordinaries Index 澳洲所有普通股票指数
S*3*Q l* Australian Dollar [AUD] 澳元
&l8elj g Australian Options Market 澳大利亚期权市场
)W,.xP Australian Securities Commission 澳洲证券事务监察委员会
[:BD9V Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\8<ZPqt9 Australian Stock Exchange 澳大利亚证券交易所
H_n Ilku Austrian Schilling [ATS] 奥地利先令
CK=TD`$w authentication 认证；鉴证
oniVC', authority to purchase 委托购买证；委购书
Jk=_8Xvr` authorization 认可；核准；授权；授权书
]#sF
pWI[N authorization by direction 指示授权
pNnZ-R|u authorization by instruction 指令授权
)45#lE3TH authorization by warrant 令状授权
t6C2DHh7$ authorization of unit trust 单位信托的认可
GoUsB|-\ authorized agent 指定代理人
[X"pOz authorized capital 法定资本
YwizA}a# authorized clerk 出市员
sS{!z@\Lf authorized dealer 认可交易商
E'
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%y|L'C,ge" authorized fund 认可基金
4Q17vCC*n authorized fund house 获授权的基金公司；认可基金公司
v $)ZoM6E authorized institution 认可机构
:B7dxE9[r authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
L/c`t7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
/6{P
?)]pE authorized insurer 获授权保险人；获认可承保人
vq` M]1]FO authorized investment 特准投资项目
+(U;+6 b authorized person 获授权人
csjCXT=Ve authorized representative 获授权代表
< N(r - authorized share capital 法定股本
>[0t@Tu,D automated quotation system 自动报价系统
*8Kx y@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
b!4Z~d0= 自动交易系统〔香港期货交易所有限公司〕
f2iA5 rCV] automatic adjustment mechanism 自动调整机制
#V$h?`qhwr automatic adjustment system 自动调整系统
7!g "q\s Automatic Clearing House 自动票据交换所
K0fuN)C automatic exchange rates accumulation system 自动化汇率累集系统
snicVzvA Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
1smKU9B2) automatic teller machine [ATM] 自动柜员机
BV zMgn; autopay 自动转帐
<~teD[1k" available assets 可用资产
_Kwp8_kTr available fiscal reserve 现存财政储备
5ktFL<^5T available profit 可用利润
]|_UpP8EP Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=/e$Rp average 平均；平均数；海损
+~n4</ average basic salary 平均基本薪金
3lsfT-|Wt& average consumer expenditure 平均消费开支；一般消费开支
)]tf|Mbu average cost 平均成本
Qf($F,)K average cost of land production 增辟土地平均成本
gwy X%9 average daily turnover 平均每日成交额
- ! QVM\t average daily wage rate 平均每日工资率
;DgQ8"f average expenditure pattern 平均开支模式
=Cc]ugl7- average growth rate 平均增长率
AL{iQxQ6 average net fixed assets 固定资产平均净值
R ~"&E#C average of relatives 相对价格平均数
-, uT8' average price 平均价格
1c|{<dFm average propensity to consume 平均消费倾向；一般消费倾向
hS'!JAM>Q average propensity to save 平均储蓄倾向；一般储蓄倾向
pEp$J;
average rate 平均率
/hSEm.< average revenue 平均收入；平均收益
*X /i< average stock 平均库存；平均存货
G{74o8 average yearly rent 平均年租
.
e_VPKF| avoidance of double taxation 避免双重课税
|,Kk#`lW<f avoidance of tax 避税
