A:
:"nh76xg< A share Ａ股；甲类股份
6xr%xk2E abatement of tax 减税；减扣免税额
rNm_w>bq ABN AMRO Bank N.V. 荷兰银行
;S& anC#E above-the-line expenditure 线上项目支出；经常预算支出
2H] 7 =j above-the-line receipt 线上项目收入；经常预算收入
F U L'=Xo ABSA Asia Limited 南非联合亚洲有限公司
M`9|8f,!a absolute change 绝对数值变更
|<8Fa%!HHc absolute expenditure 实际开支
VV[Fb9W ; absolute guideline figure 绝对准则数字
M4
})) absolute interest 绝对权益
5+b73R3r absolute order of discharge 绝对破产解除令
RA){\~@wC absolute profit margin 绝对利润幅度
6#:V3 ; absolute value 实值；绝对值
j5smmtM` s absolutely vested interest 绝对既得权益
Vvv;m 5. absorbed cost 已吸收成本；已分摊成本
Gy6x.GX absorption 吸收；分摊；合并
YoK )fh$ absorption rate 吸收率；摊配率；分摊率
GUJ?6; ACB Finance Limited 亚洲商业财务有限公司
WFmW[< g acceptable form of reciprocity 合理的互惠条件
3:c6x kaw acceptable rate 适当利率；适当汇率
4kK_S.& acceptance agreement 承兑协议
V~ -tp^ acceptance for honour 参加承兑
%5n'+- XVj acceptor 承兑人；接受人；受票人
%Yg|QBm| acceptor for honour 参加承兑人
_Wp.s]D [ accident insurance 意外保险
8h=K S Accident Insurance Association of Hong Kong 香港意外保险公会
E2=vLI] accident insurance scheme 意外保险计划
D deKZ)8 accident year basis 意外年度基准
]Ee$ulJ02 accommodation 通融；贷款
3/c%4b.Z accommodation bill 通融票据；空头票据
s I 0:<6W accommodation party 汇票代发人
*k?y+}E_f account balance 帐户余额；帐户结余
M`*
BS account book 帐簿
O sy _C<O account collected in advance 预收款项
JPZ H%#E( account current book 往来帐簿
# x X account of after-acquired property 事后取得的财产报告
B oiS account of defaulter 拖欠帐目
CL uQ=-[| account payable 应付帐款
8RVRfy,w account payee only [A/C payee only] 只可转帐；存入收款人帐户
#B!M,TWf9s account receivable 应收帐款
5CfD/}{:#I account receivable report 应收帐款报表
U{@2kg- account statement 结单；帐单；会计财务报表
iJKGzHvS account title 帐户名称；会计科目
UQP>yuSx accountant's report 会计师报告
"F
Etl( Accountant's Report Rules 会计师报告规则
.rX,*|1x accounting and auditing procedure 会计与审计程序；会计与核数程序
l&Y'5k_R Accounting Arrangements 《会计安排》
rodqa accounting basis 会计基础
0q]0+o*% accounting by Official Receiver 破产管理署署长呈交的帐目
L)9Z Op5 Accounting Circular 《会计通告》
z$ {[Z= accounting class 会计类别
wI WO?w2 accounting date 记帐日期；会计结算日期
I%<pS ,p accounting for money 款项核算
niyxZ<Z Accounting Officer 会计主任
0<f.r~ accounting period 会计报告期；会计期
]$-<< N{}' accounting policy 会计政策；会计方针
N>)Db accounting practice 会计惯例
: Hu {MN\ accounting principle 会计准则
|v 1*
[( accounting record 会计记录
4#t-?5" accounting report 会计报告
v5{2hCdt Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Ef@Et(f_mQ Accounting Society of China 中国会计学会
lPtML<a accounting statement 会计报表
Jm 0.\[ J accounting system 会计制度；会计系统
&xt
GabNk accounting transaction 会计事项；帐务交易
)4 , U accounting treatment 会计处理
-I;\9r+ accounting year 会计年度
p3T:Y_ accretion 增值；添加
b9v <Jk accrual 应计项目；应累算数目
x2OAkkH\]i accrual basis 应计制；权责发生制
ao|n<*} accrual basis accounting 应计制会计；权责发生制会计
bu08`P9 accrue 应累算；应计
z'"Y+EWN accrued benefit 应累算利益
)$d~HA@B accrued charges 应计费用
Krl9O]H/[ accrued cumulative preference share dividend 应累算的累积优先股股息
7 Z?
Hyv accrued expenses 应累算费用
.2ZFJ.Z" accrued interest payable 应付利息；应计未付利息
H9!q)qlK accrued interest receivable 应收利息；应计未收利息
cVr+Wp7K#| accrued right 累算权益
G9GLRdP accruing profit 应累算的利润
ekmWYQ
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YJ~ mcaw accumulated profit 累积利润；滚存溢利
Z
B!~@Vf accumulated reserve 累积储备
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mK^ accumulation of surplus income 累积收益盈余
sN #ju5 acquired assets 既得资产
$>+g) acquisition 收购；购置；取得
dI!/H&`B] acquisition cost 购置成本
6mgLeeY acquisition expenses 购置费用
*{\))Zmhd acquisition of 100% interest 收购全部股权
( <e<Q~( acquisition of control 取得控制权
?|\wJrM ] acquisition of fixed assets 购置固定资产
B`jq"[w]- acquisition of shell “买壳”
0y+i?y
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2n-kJl`: O act of God 天灾
h[<l2fy acting partner 执事合伙人
Qam48XZ > active market 买卖活跃的市场；交投畅旺的市场；旺市
H4sc7- active partner 积极参与的合伙人
+!$`0v active trading 交投活跃
}WBHuVcZG actual circulation 实际流通
~_g{P3 actual cost 实际成本
@S>;t)\J actual expenditure 实际开支；实际支出
OkCAvRg actual income 实际入息；实际收入；实际收益
| :i d/ actual market 现货市场
x]3[0K5; actual price 现货价；实际价格
]I zD` actual profit 实际利润
K{B| actual quotation 实盘；实际价位；实际报价
e,W,NnCICj actual year basis 按实际年度计算
rI6+St actuals 实货
O} }rosA actuarial investigation 精算调查
qL[ SwEc actuarial principle 精算原则
Y hC|hDC actuarial report 精算师报告
l@- h.tS Actuarial Society of Hong Kong 香港精算学会
K CH `=lX actuarial valuation 精算师估值
f/iMI) J actuary 精算师
tE-g]y3 ad referendum agreement 暂定协议；有待覆核的协定
1xh7KBr , ad valorem duty 从价税；按值征税
)8SW U)/ ad valorem duty system 从价税制
t`>Z#=cl\ ad valorem fee 从价费
@~UQU)- ( ad valorem tariff 从价关税
;P/ 4.|< additional allowance 额外免税额
GS}Jy U additional amount for unexpired risk 未过期风险的额外款额
)+w1nw|m additional assessable profit 补加应评税利润
DVJn;X^T: additional assessment 补加评税
1i'y0]f additional commitment 额外承担
1uB$@a\ additional commitment vote 额外承担拨款
#VVfHC y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\<G"9w additional dependent parent allowance 供养父母额外免税额
|{_>H ' additional provision 额外拨款
ED>a'y$ f additional stamp duty 附加印花税
y*v|q= additional tax 补加税罚款；补加税款
Fmz+ X b Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
5K)_w:U
X adjudged bankrupt 被裁定破产
* -{|m1P adjudicated bankrupt 裁定破产人
m4Ue) adjudication fee 裁定费；评定印花税额手续费；评估契据费
*;~u 5y2b adjudication of bankruptcy 裁定破产；宣告破产
U =U5EdN; adjudication of insolvency 裁定无力偿还债务
AYpvGl ' adjusted actual 经调整的实数；调整后的实数
P|]r*1^5 adjusted current assets 经调整的流动资产；调整后的流动资产
U4yl{? adjusted figure 经调整的数字；调整后的数额
"^a"`?J adjusted liabilities 经调整的负债；调整后的负债
~!cxRd5;F adjusted loss 经调整的亏损；调整后的亏损
V
w58w`e 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
8F@Sy ,D adjusted profit 经调整的利润；调整后的利润
qP N9Put adjusted surplus 经调整的盈余额；调整后的盈余额
)feZ&G] adjusted value 经调整的价值；调整后的价值
PL3hrI 5 adjustment 调整；修订；理算〔保险〕
Kpa$1x adjustment centre 调剂中心
M]/DKo adjustment lag 调整过程的时间差距；调整时差
a ~ W adjustment mechanism 调整机制
=Vazxt@[ adjustment of loss 亏损调整
'
2O @ adjustment process 调整过程；调整程序
{8` $ ~c adjustment range 调整幅度
UT9u? administered exchange rate 受管制汇率
P8ZmrtQm Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Y:, rN administration expenses 行政费用
?:-:m'jdU administration fee 手续费；行政费
K}^# VlY9 administration in bankruptcy 破产管理
{IaDZ/XS6 administration order 遗产管理令
CH;U_b administrator 管理人；遗产管理人
^w2 HF administrator of the estate 遗产管理人
KLE)+| admission of debt 债项承认书
\iP@|ay9 admission of proof 接纳债权证明
Kfr1 k advance 放贷款项；垫付款项；预支款项；预付款项
4v3gpLH advance account 暂支帐目；预付款帐户
;ko6igx)+ advance compensation 预付补偿金
F"O\uo:3 advance from shareholder 股东垫款
eF9GhwE= advance pending reimbursement 预支以待日后付还
b78~{h t` advanced economy 先进经济体系
IF\ @uo` advancement 预付；预付财产
xIC@$ GP advances warrant 垫款令
h:r?:C>n advancing 贷出
/]MelW adverse balance 逆差
%Ta"H3ZW adverse exchange 逆汇
0K26 \1 advertisement addressed to shareholders 在报章刊登的致股东通告
H:~u(N advice for collection 托收通知书
L$.3, ./ advice of drawing 提款通知书；汇票通知书
0 yq advice of payment 付款通知
+}a(jO Advisory Committee [Securities and Futures Commission]
Jww#zEK 谘询委员会〔证券及期货事务监察委员会〕
X;Sb^c"j1 Advisory Committee on Diversification 经济多元化谘询委员会
isQOt *
i affidavit 誓章；遗产申报誓章
lG%697P affidavit of no receipt 述明无收款的誓章
OE9,D:t v affiliate 联号；联营公司；附属公司
}2Euz.0 affiliated company 附属公司；联号；联营公司
n-yUt72 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
tp>YsQy]8 affordability 负担能力
2A[hMbL African Development Bank [AfDB] 非洲开发银行
#Lp}j?Y after-acquired property 事后取得的财产
5)eM0,: after-hours dealing 市后交易
v$Hz)J.01 after-tax profit 税后盈利；税后利润；税后溢利
<r$h =hM agency agreement 代理协议
g= Vu'p 3u agency expenses 代理机构的开支
$Th)z}A}EA agency fee 代理费
$T^q>v2u Agency Law 《代理法》
@z{SDM agent 代理人；承销人
7bihP@I ! agent of company 公司代理人
ZDgT" 53 agent's fee 代理人费；经纪费
a%`%("g! aggregate 总计；总数；总体数字
} $'_%, aggregate amount 总款额；总额
!*NDsC9 aggregate assets and liabilities 总体资产与负债
/UK]lP^w]! aggregate at constant price 按固定价格计算的总体数字
R_KD Y aggregate demand 总需求
e5P9P%1w aggregate gross position 总持仓量
Br 7q. aggregate limit 总限额
d(d<@cB9 aggregate of salaries tax 合计薪俸税
. _^ne=Lx aggregate performance 总体表现；总体业绩
L-C^7[48= aggregate supply 总体供应
9F fam# aggregate surplus 总盈余
s(3HZ>qx; aggregate total 整体总额
H@? } !@ aggregate value 总值；合计价值
H?J:_1 aggregated basis 合计基准
_#6Q f aggregated net chargeable income 合计应课税入息实额
X3 kFJ{ aggregation 合并计算；合计；总和
F}ATY! aggregation of incomes of husband and wife 夫妇入息合并计算
TnK<Wba aggregation of property 财产的总和
%HoD)OJe agio 差价；贴水
hRu}P" 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》
$5)#L$!,] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
k'#3fz\ 《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》
iC=>wrqY> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#]tDxZ]
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Hy&Z0W'l Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@:GqOTN 《香港政府和大韩民国政府关于相互促进和保护投资协定》
] Z8u0YtM) agreement for a settlement 授产协议
4^l 9 d agreement for assignment 转让协议
3zD#V3 = agreement for sale 售卖协议；买卖协议
GyN|beou agreement for sale and purchase 买卖协议
C|TQf8 agreement for the payment of interest 支付利息协议
>Wt @O\k agreement for the repayment of money 还款协议
e8^/S^ =&d agreement of reinsurance 再保险协议
m1Y a Agricultural Bank of China 中国农业银行
tjb$MW$(' air passenger departure tax 飞机乘客离境税
TZt ;-t` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
T :d+Q z\ airport tax 机场税
xw
43P. alcohol duty 酒精税
w.(W G+ alienation 让与；让渡；转让
phjM(lmCo alimony 生活费；赡养费
9]oT/ooM All Ordinaries Index [AOI] 所有普通股指数
BoYY^ih all risks 全险；综合险
ION o&~-l All Sales Record for Stock Market 《股票市场成交报告》
vjx'yh| Allied Capital Resources Limited 新联财务有限公司
8VMA~7^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\]]K{DO allocation letter 拨款信件
B=& [Z2 allocation of fund 分配款项；预留款项
~rdS#f&R2 allocation of profit 利润分配；溢利分配
ZF[W<Q allocation warrant 拨款令
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a(Y[]V allotment 分配；配股
[,AFtg[ allotment notice 股份配售通知；配股通知
&kmaKc allotment of shares 股份分配
if|5v^/ allowable 可获宽免；免税的
9=MNuV9/s allowable business loss 可扣除的营业亏损
N wk allowable expenses 可扣税的支出
c-XO}\? allowance 免税额；津贴；备抵；准备金
K}re{y allowance for debts 债项的免税额
?96r7C| allowance for depreciation by wear and tear 耗损折旧免税额
xOj#%; allowance for funeral expenses 殡殓费的免税额
v.Bwg 7R3 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
C?gqX0[ q allowance for repairs and outgoings 修葺及支出方面的免税额
HJ 7A/XW allowance to debtor 给债务人的津贴
rCDt9o> alteration of capital 资本更改
]?@ [Ny=0 alternate trustee 候补受托人
DPxx9lN_rx amalgamation 合并
QjY}$ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7CH&n4v ambit of charges 征税范围；收费范围
RxYENG]/6 amended valuation 经修订的估值
}'eef"DJ9 American Commodities Exchange 美国商品交易所
>ceC8"}J5M American Express Bank Limited 美国运通银行
N'ER!=l ) American Stock Exchange 美国证券交易所
=|1_6.tz amortization 摊销
O|8@cO amount due from banks 存放银行同业的款项
n~ad#iN amount due from banks abroad 存放海外银行同业的款项
`~)?OTzU# amount due from holding companies 控股公司欠款
P ljPhAce amount due from local banks 存放本港银行同业的款项
#RR;?`,L} amount due to banks 银行同业的存款
vkTu:3Qe amount due to banks abroad 海外银行同业的存款
4uOR=+/l amount due to holding companies 控股公司存款
2 {b/* w amount due to local banks 本港银行同业的存款
K-TsSW$} amount due to outport banks 外埠银行同业的存款
D r(0w{5 amount for note issue 发行纸币的款额
3Jizv,? amount of bond 担保契据的款额
SqPqL<,e amount of consideration 代价款额
}? / Blr amount of contribution 供款数额
lz#.f,h amount of indebtedness 负债款额
q@bye4Ry%W amount of principal of the loan 贷款本金额
' fU #v`i amount of rates chargeable 应征差饷数额
6I"KomJ9 amount of share capital 股本额
h#r~2\q4ei amount of sums assured 承保款额
;O`f+rG~ amount of variation 变动幅度
dfdK%/' $( amount of vote 拨款数额
e7;7TrB. amount payable 应付款额
:K O&j"[ amount receivable 应收款额
I#(lxlp"Ho Amsterdam Stock Exchange 阿姆斯特丹证券交易所
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analysis 分析
I sI5c ancillary risk 附属风险
yHw @Z annual account 周年帐目；周年帐目报表；年度决算；年结
IN bV6jZL annual accounting date 年结日期
D}y W:Pi' annual allowance 每年免税额；年积金；年度津贴；年津
3xs<w7 annual balance 年度余额
Lf5zHUH annual disposable income 每年可动用收入
i;^lh]u annual estimates 周年预算
Gb `)d annual fee 年费
\KhcNr?ja= annual general meeting 周年大会
(_e[CqFu annual growth rate 年增率；每年增长率
vlkw Wm annual long-term supplement 长期个案每年补助金
n<8WjrK annual pensionable emolument 可供计算退休金的年薪
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n/1t UF Annual Report on the Consumer Price Index 《消费物价指数年报》
ik(YJw'i7E annual return 周年报表；周年申报表；每年报税表格
N E9,kWI Annual Return Rules 《周年报表规则》
qK.(w Fx annual review of consumer prices 每年消费物价回顾
68u?}8} annual roll-forward basis 逐年延展方式
i0{\c}r:4b annual salary 年薪
0 (-4"u>? annual statement 年度报表；年度决算表
CHKhJ v3+4 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
8C*@d_=q annuitant 年金受益人
WBWW7 HK annuity 年金
&B(z**+9 annuity contract 年金合约
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7^nRJ y annuity on human life 人寿年金
d|RUxNjM-J antecedent debt 先前的债项
*xNc^ &. ante-dated cheque 倒填日期支票
wx3_?8z/O anticipated expenditure 预期开支
1 }\p:` anticipated net profit 预期纯利
3Sfd|0^ anticipated revenue 预期收入
ulsU~WW7r anti-inflation measure 反通货膨胀措施
8<Iq)A]'Z anti-inflationary stance 反通货膨胀立场
% vUU
Fub apparent deficit 表面赤字
`r1}:`.m, apparent financial solvency 表面偿债能力
3!p`5 hJd apparent partner 表面合伙人
s;TB(M~i[ application for personal assessment 个人入息课税申请书
3F|p8zPS application of fund 资金应用
>M2~p& Si application to release as liquidator and to destruct the books of accounts and documents
pL{oVk#, 申请免除清盘人职务及毁灭帐簿与文件
Vhv'Z\ appointed actuary 委任精算师
vGv<WEE appointed auditor 委任核数师；委任审计师
]4H)GWHKg appointed trustee 委任的受托人
_|M8xI appointer 委任人
LMoZI0)x apportioned pro rata 按比例分摊
zr?s5RS apportionment 分配；分摊
rlKR
<4 H Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Y
]()v apportionment formula 分摊方程式
! j'LZ7 apportionment of estate duty 遗产税的分摊
5T#v & appraisal 估价；评估
9DA |; | appreciable growth 可观增长
]6Iu\,#J appreciable impact 显着影响
e}?Q&Lci appreciable increase 可观增长
bfA>kn0C appreciation 增值；升值
6{.U7=" appreciation against other currencies 相对其他货币升值
(y]Z *p:EW appreciation of the exchange value of Hong Kong dollar 港元汇值上升
qg#YQ'vWte appreciation tax 增值税
U_IGL appropriation 拨款；拨用；拨付
a 4ViVy appropriation account 拨款帐目
Nt $4; Appropriation Bill 拨款法案
]Y I9 appropriation-in-aid system 补助拨款办法
eX#.Zt] approved assets 核准资产
&qg6^& approved basket stock 认可一篮子证券
yx|iZhK0:} approved budget 核准预算
y-E 'Y=j approved charitable donation 认可慈善捐款
.@)vJtH) approved charitable institution 认可慈善机构
L/rf5||@ approved currency 核准货币；认可货币
P{ A})t7 approved estimates 核准预算
:L@ ;.s approved estimates of expenditure 核准开支预算
~o _JZ: approved overseas insurer 核准海外保险人
L-`V^{R] approved overseas trust company 核准海外信托公司
lW| =rq-| approved pooled investment fund 核准汇集投资基金
x,mt}> approved provident fund scheme 认可公积金计划
EF<TU.)Zf approved provision 核准拨款
kV1L.Xg approved redeemable share 核准可赎回股份
5v LXMdN approved regional stock 认可地区性证券
;'{7 wr|9 approved retirement scheme 认可退休金计划
'=$`NG8 l approved subordinated loan 核准附属贷款
W2X`%Tx0 arbitrage 套戥；套汇；套利
"Y<;R+z arbitrageur 套戥者；套汇者
W |8VE,"7 arbitrary amount 临时款项
Q8`V0E\~ arrangement 措施；安排；协定
7vZO;FGtG arrears 欠款
y]yl7g =~ arrears of pay 欠付薪酬
s\ C ,5 arrears of revenue 逾期未收税款；逾期未收的帐项
NC~?4F[ articles of association 组织章程；组织细则；组织章程细则
=i vlS Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
B<EqzP*# ascertainment of profit 确定利润
]+Whv%M "Asia Clear" “亚洲结算系统”
~!Sd|e:4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
2*75*EQCH Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*>W<n1r@] Asian Development Fund [ADF] 亚洲发展基金
7 T [$BrO\ Asian dollar bond 亚洲美元债券
} iKjef#J Asian dollar market 亚洲美元市场
~B{08%|oK Asian dollar rate 亚洲美元利率
7<WUj K| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
A2gFY} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
j?u1\<m asked price 沽盘；喊价；索价；卖方报价
_ 3% $E.Q assessable income 应评税入息
;7s^slVzF assessable loss 应评税亏损
_{'[Uf/l assessable profit 应评税利润
+m./RlQ{ assessable value 应评税值
mQ`atFz:Z assessed profit 估定利润
wY ItG"+6 assessed value 经评估价值
v K{2 assessment 评税；评定；估价；评税单
t,De/ L assessment number 评税编号；估价编号
vNjc assessment of additional tax 补加税评税
[z!m assessment of performance 业绩评估；实绩评价
r 2#G|/=@ Assessor 评税主任
lUjZ=3"' asset price bubbles 资产价格泡沫
_<f%==
I' asset-backed securities 具资产保证的证券
Ph
P)|P assets accretion 资产增值
~4+ Y BN assets and liabilities 资产与负债
'sI ne> assets betterment statement 资产递增表；资产改进表
8 WV5'cX assets lending 实物放款；有抵押贷款
2?7ID~\ assets of the company passing on the death 死者去世时转移的公司资产
K@=u F 1? assets pledged as security for liabilities 用作负债抵押的资产
pv0|6X?J" assets portfolio 资产投资组合
}+m4(lpl assets price 资产价格
Ydrh+ assets quality 资产质素
3?j: M]fR assets realization 资产变现
a%c <3' assets refinancing arrangement 资产再集资安排
^ ^}htg assets securitization 资产证券化
7NRa&W2 assets situated outside Hong Kong 在香港以外地方的资产
Z o cuc"j assets stripping 削减资产；拆卖资产
XFoSGqD assets value 资产值
J\+fkN<. assignee 承让人
h^rG5Q assignment 转让；转让书；转让契
@cIYS%iZ assignment of interest 权益转让
NB<8M!X/ assignment of letters patent and trade mark 专利证书及商标转让
?<4pYEP assignment of property 物业转让；物业转让书
b * \
oQ assignment right 转让权
U<&=pv assignor 转让人
]a/dvj} associate 有联系的人；有关连人士；相联者；合伙人；联系人
5xr>B7MRM? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
h kl0 N%[ associate member 附属会员
r rfJs associated body corporate 相联法人团体
.t[u_tBL associated company 相联公司；联属公司
)T9Cv8 associated corporation 相联法团
]d(Z% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Vq0X :<9 公认会计师公会〔英国〕
ZhCd** Association of Futures Exchange Brokers 香港期货经纪协会
90uXJyW;d Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
! xM=7Q
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EoutB Vm assumption of control 接管
I*%3E.Z@g assurance 担保；保险；转易；转易书
7ucm1 assurance of interest 权益的转易
Mhn1-ma: at 19XX price 按一九ＸＸ年价格计算
9~=zD9,|iA at a discount 按赔价计算；按贴水价格计算；打折扣
%0y -f at a premium 按溢价计算；按升水价格计算
Lbo3fwW at call 通知付款；按通知
T"htWo{v> at constant market price 按固定市价计算
JZ`u?ZaJ/s at constant price 按固定价格计算
l@SV!keQ at cost 按成本计算
[ p,]/ ^ N at current market price 按当时市价计算；按现时市价计算
|e!Y
C iU at current price 按当时价格计算；按现时价格计算
8Kl&_-l{b at factor cost 按要素成本计算；按生产要素成本计算
O9N!SQs80 at money-of-the-day price 按付款当日价格计算
@BLB.= at or better 按指定或较佳价位〔买卖指令〕
g~-IT&O at par 按面值计算；平价
>k\p%{P at sight 见票即付
}ACg#;>/+ at the close 按收市盘
X,+a 6F at the opening 按开市盘
qQ]fM$! attestation 见证；见证条款
tYTl- c at-the-money option 平价期权
\3ydNgl attorney 受权人；受托代表人
DXD+,y\= attornment 新拥有人承认书
,? <;zq attributable profit 可归属利润
r{?qvl!q attributable share value 可归属股份价值
0 ;LF>+fJ Auckland Stock Exchange 奥克兰证券交易所
XSof{:V auction 拍卖
"uuM#@h auctioneer 拍卖商
U*{0, Ue' audit 审计；核数
*VXx\& Audit Commission 审计署
Pi1LOCq Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
G)YmaHeI;[ 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〕
- s'W^( audit review 帐目审查
pvl];w Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
eXsp0!v audited account 审计帐目；经审计的帐目
~rI2 RJ audited annual account 经审计的周年帐目
*MfH\X379 audited balance sheet 经审计的资产负债表
m EYfsO auditor 核数师；核数主任；审计师
P%&|?e~D^ auditor's certificate 核数师证明书；审计师证明书
`0%;Gz%} auditor's report 核数师报告；审计师报告
7./WS,49 Aussie bond 澳元债券
I/upiq y austerity budget 紧缩预算
?99r>0 1> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[bKc5qp Australia All Ordinaries Index 澳洲所有普通股票指数
@?J7=}bzz Australian Dollar [AUD] 澳元
kK4+K74B Australian Options Market 澳大利亚期权市场
ZYY~A_C Australian Securities Commission 澳洲证券事务监察委员会
@VHstjos^V Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0VQBm^$( Australian Stock Exchange 澳大利亚证券交易所
z2Wblh"_ Austrian Schilling [ATS] 奥地利先令
+fM8 authentication 认证；鉴证
#l+Rs3T: authority to purchase 委托购买证；委购书
AW \uE[kg authorization 认可；核准；授权；授权书
2sgp$r authorization by direction 指示授权
lAG@nh^ authorization by instruction 指令授权
zk3\v
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28M^ F~0 authorization of unit trust 单位信托的认可
\H>Psv{ authorized agent 指定代理人
MV3K'<Y authorized capital 法定资本
kz}Bc
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z|],s]F>G authorized dealer 认可交易商
-]}#Z:& authorized financial institution 认可财务机构
lmUCrs37 authorized fund 认可基金
5`&@3
m9/ authorized fund house 获授权的基金公司；认可基金公司
( bsywM authorized institution 认可机构
yz,_\{} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
'`gnJX
JO authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
S['%> authorized insurer 获授权保险人；获认可承保人
#a@ jt authorized investment 特准投资项目
W,,3@ : authorized person 获授权人
m4uh<;C~ authorized representative 获授权代表
1,zc8 >M authorized share capital 法定股本
-#;ZZ \fdj automated quotation system 自动报价系统
%L)QTv/ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
B E&8E\w 自动交易系统〔香港期货交易所有限公司〕
)mAD <y+ automatic adjustment mechanism 自动调整机制
JgHYuL B automatic adjustment system 自动调整系统
dg*xo9Xi` Automatic Clearing House 自动票据交换所
6NyUGGRq automatic exchange rates accumulation system 自动化汇率累集系统
F5H*z\/={ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
nfZe"|d automatic teller machine [ATM] 自动柜员机
O5:U2o- autopay 自动转帐
SR.xI:}4 available assets 可用资产
G3!O@j!7w$ available fiscal reserve 现存财政储备
K5bR7f: available profit 可用利润
[gi w(4m#y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"WmsBd O average 平均；平均数；海损
'-~J.8-</ average basic salary 平均基本薪金
w AdaP9h average consumer expenditure 平均消费开支；一般消费开支
N`,,sw average cost 平均成本
w(S&X"~ average cost of land production 增辟土地平均成本
`'r~3kP*NT average daily turnover 平均每日成交额
1x/ R average daily wage rate 平均每日工资率
8kd):gZKZ average expenditure pattern 平均开支模式
HnFH|H<Uf average growth rate 平均增长率
Q A~F
average net fixed assets 固定资产平均净值
sA A;d average of relatives 相对价格平均数
$z)egh(z average price 平均价格
>(YH@Z&; average propensity to consume 平均消费倾向；一般消费倾向
t]vv&vk> average propensity to save 平均储蓄倾向；一般储蓄倾向
o*d (; average rate 平均率
+7lr#AvU/ average revenue 平均收入；平均收益
N|"q6M !ZL average stock 平均库存；平均存货
|FaK = e average yearly rent 平均年租
j5n"LC+oz avoidance of double taxation 避免双重课税
3 %r*~#nz avoidance of tax 避税
