A:
y+w,j] A share Ａ股；甲类股份
;^0 rY )& abatement of tax 减税；减扣免税额
4#7*B yvf ABN AMRO Bank N.V. 荷兰银行
QIlZZ above-the-line expenditure 线上项目支出；经常预算支出
OG$v"Yf~ above-the-line receipt 线上项目收入；经常预算收入
@ \XeRx; ABSA Asia Limited 南非联合亚洲有限公司
Ie(.T2K absolute change 绝对数值变更
o kA< absolute expenditure 实际开支
%D8.uGsh absolute guideline figure 绝对准则数字
3+s$K(% I absolute interest 绝对权益
pMy: h
absolute order of discharge 绝对破产解除令
.-/IV^lGv absolute profit margin 绝对利润幅度
1^E5VG1[ absolute value 实值；绝对值
{jmy:e2 absolutely vested interest 绝对既得权益
3l41"5Fy& absorbed cost 已吸收成本；已分摊成本
GGr82)E absorption 吸收；分摊；合并
Qubu;[0+a absorption rate 吸收率；摊配率；分摊率
6]d]0TW_ ACB Finance Limited 亚洲商业财务有限公司
qP<D9k> acceptable form of reciprocity 合理的互惠条件
SY[3O acceptable rate 适当利率；适当汇率
KR%WBvv acceptance agreement 承兑协议
Qni`k)4 acceptance for honour 参加承兑
>5:O%zQ@ acceptor 承兑人；接受人；受票人
zBTW& acceptor for honour 参加承兑人
: ?BK A0E accident insurance 意外保险
y%; o Accident Insurance Association of Hong Kong 香港意外保险公会
q~[s KAh accident insurance scheme 意外保险计划
i!e8-gVMP& accident year basis 意外年度基准
-~ l q <M accommodation 通融；贷款
xk%
62W accommodation bill 通融票据；空头票据
25-h5$s accommodation party 汇票代发人
fz :(mZ% account balance 帐户余额；帐户结余
p^ k0Rad account book 帐簿
)"6-7ii7(f account collected in advance 预收款项
$HsNV6 account current book 往来帐簿
QAp]cE1ew account of after-acquired property 事后取得的财产报告
B yJPSuc D account of defaulter 拖欠帐目
\|HNFx T` account payable 应付帐款
ZIc.MNq account payee only [A/C payee only] 只可转帐；存入收款人帐户
_UP fqC ? account receivable 应收帐款
o!K DeY account receivable report 应收帐款报表
7#%Pry account statement 结单；帐单；会计财务报表
LlO8]b!P-^ account title 帐户名称；会计科目
@x+2b0 b accountant's report 会计师报告
j;Z?q%M{6 Accountant's Report Rules 会计师报告规则
;-kDJ i accounting and auditing procedure 会计与审计程序；会计与核数程序
BR@m*JGajz Accounting Arrangements 《会计安排》
URrx7F98 accounting basis 会计基础
qx[c0X! accounting by Official Receiver 破产管理署署长呈交的帐目
ekt U,Oo Accounting Circular 《会计通告》
)3:0TFS}}k accounting class 会计类别
>> $`] ]7 accounting date 记帐日期；会计结算日期
3dj|jw5 accounting for money 款项核算
v /c]=/ Accounting Officer 会计主任
3U+FXK#6 accounting period 会计报告期；会计期
9yC22C: accounting policy 会计政策；会计方针
tOLcnWt
accounting practice 会计惯例
~vt9 ?(h accounting principle 会计准则
Q]/%Y[%| accounting record 会计记录
n *=#jL accounting report 会计报告
w"s@q$}]8M Accounting Services Branch [Treasury] 会计事务部〔库务署〕
FZj>N( Accounting Society of China 中国会计学会
k-=LD accounting statement 会计报表
o?hr>b accounting system 会计制度；会计系统
p ZTrh&I] accounting transaction 会计事项；帐务交易
X]D,kKas G accounting treatment 会计处理
3 yKmuu! accounting year 会计年度
m\0_1 #( accretion 增值；添加
/~ {`!30 accrual 应计项目；应累算数目
Rt+ -ud{O accrual basis 应计制；权责发生制
U\tx{CsSz accrual basis accounting 应计制会计；权责发生制会计
l9&k!kF` accrue 应累算；应计
, i5 _4 accrued benefit 应累算利益
t j[E !
accrued charges 应计费用
&~H ed_ accrued cumulative preference share dividend 应累算的累积优先股股息
znwKwc8, accrued expenses 应累算费用
3wq<@dRv4 accrued interest payable 应付利息；应计未付利息
(;},~( 2B accrued interest receivable 应收利息；应计未收利息
` z0q:ME accrued right 累算权益
gE#'Zv {7 accruing profit 应累算的利润
l t&(S) accumulated fiscal reserve 累积财政储备
SULFAf< accumulated profit 累积利润；滚存溢利
daI_@k Y" accumulated reserve 累积储备
Z%qtAPd accumulation of surplus income 累积收益盈余
3>aEP 5 acquired assets 既得资产
bPU
i44P acquisition 收购；购置；取得
r_ #dh acquisition cost 购置成本
l FyDH{! acquisition expenses 购置费用
w&aZ 97{ acquisition of 100% interest 收购全部股权
Oti*"dV\:: acquisition of control 取得控制权
wc4BSJa,19 acquisition of fixed assets 购置固定资产
]2wxqglh) acquisition of shell “买壳”
#Or;"}P>fB acquisition price 收购价
o6k#neB>=. act of God 天灾
$ z jdCg< acting partner 执事合伙人
5?^L)) active market 买卖活跃的市场；交投畅旺的市场；旺市
x 1.S+: active partner 积极参与的合伙人
/q]rA active trading 交投活跃
f |~ {j(.v actual circulation 实际流通
T"_'sSI>tF actual cost 实际成本
4?'vP ' actual expenditure 实际开支；实际支出
k6;bUO o actual income 实际入息；实际收入；实际收益
M}V!;o<t^ actual market 现货市场
Ic0Y actual price 现货价；实际价格
gVOAB-nw actual profit 实际利润
0<-E)\:[g actual quotation 实盘；实际价位；实际报价
4\Y5RfL B_ actual year basis 按实际年度计算
0+ * NHiH actuals 实货
pi?MAE*f actuarial investigation 精算调查
GT&}Burl/n actuarial principle 精算原则
-S rZ^ actuarial report 精算师报告
F^ 75y? Actuarial Society of Hong Kong 香港精算学会
0
Uropam actuarial valuation 精算师估值
o3 fc - actuary 精算师
"s(~k ad referendum agreement 暂定协议；有待覆核的协定
:pqUUZ6x& ad valorem duty 从价税；按值征税
,KW
Q
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9qB0F_xl ad valorem fee 从价费
5*pzL0,Y ad valorem tariff 从价关税
AAevN3a#nI additional allowance 额外免税额
v t|R)[, additional amount for unexpired risk 未过期风险的额外款额
tX{yR'Qhu additional assessable profit 补加应评税利润
pa[/6( additional assessment 补加评税
~P1~:AT additional commitment 额外承担
P2-&Im`+ additional commitment vote 额外承担拨款
{_O !mI* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
o e U i additional dependent parent allowance 供养父母额外免税额
go uU additional provision 额外拨款
>%j%Mj@8q| additional stamp duty 附加印花税
J~k9jeq9 additional tax 补加税罚款；补加税款
5 8 bW Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Rqh5F zB> adjudged bankrupt 被裁定破产
W&? Qs=@ adjudicated bankrupt 裁定破产人
<OMwi9 adjudication fee 裁定费；评定印花税额手续费；评估契据费
" <!U adjudication of bankruptcy 裁定破产；宣告破产
aixX/se adjudication of insolvency 裁定无力偿还债务
*9aJZWf>V adjusted actual 经调整的实数；调整后的实数
br[iR da@ adjusted current assets 经调整的流动资产；调整后的流动资产
Rm} ym9 adjusted figure 经调整的数字；调整后的数额
z~
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WTJ 0Q0U adjusted loss 经调整的亏损；调整后的亏损
1`&`y%c?B 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
h xO }'`: adjusted profit 经调整的利润；调整后的利润
bO=|utpk adjusted surplus 经调整的盈余额；调整后的盈余额
h+FM?ct6} adjusted value 经调整的价值；调整后的价值
&0F' Ca adjustment 调整；修订；理算〔保险〕
`@/)S^jBau adjustment centre 调剂中心
HeRi67 adjustment lag 调整过程的时间差距；调整时差
o}OY,P adjustment mechanism 调整机制
wGc7 adjustment of loss 亏损调整
cu hp4!! adjustment process 调整过程；调整程序
\ H fAKBT adjustment range 调整幅度
]ordqulq1 administered exchange rate 受管制汇率
c {1;x)L Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^,>w` 8 administration expenses 行政费用
o|kykxcq administration fee 手续费；行政费
5X) 8Nwbc administration in bankruptcy 破产管理
fK J-/{| administration order 遗产管理令
@NiuT%#c administrator 管理人；遗产管理人
\CL8 ~ administrator of the estate 遗产管理人
ANM#Kx+ admission of debt 债项承认书
Ax;[ Em?I admission of proof 接纳债权证明
?Y( advance 放贷款项；垫付款项；预支款项；预付款项
H3 A$YkK [ advance account 暂支帐目；预付款帐户
h:
' |)O advance compensation 预付补偿金
pM?;QG;jA advance from shareholder 股东垫款
r
)F;8( advance pending reimbursement 预支以待日后付还
h.jJAVPi advanced economy 先进经济体系
4l$OO;B advancement 预付；预付财产
|kYlh5/c d advances warrant 垫款令
] G&*HMtp advancing 贷出
%71i&T F adverse balance 逆差
\i%'M% adverse exchange 逆汇
HN7CcE+l advertisement addressed to shareholders 在报章刊登的致股东通告
+[7~:e}DZ advice for collection 托收通知书
:GXF=Df advice of drawing 提款通知书；汇票通知书
D|:'|7l W advice of payment 付款通知
u "[f\l Advisory Committee [Securities and Futures Commission]
(%my:\>l 谘询委员会〔证券及期货事务监察委员会〕
i9 ; Advisory Committee on Diversification 经济多元化谘询委员会
x[(6V' affidavit 誓章；遗产申报誓章
?b
(iWq affidavit of no receipt 述明无收款的誓章
PsC")JS affiliate 联号；联营公司；附属公司
p}1i[ //S affiliated company 附属公司；联号；联营公司
p['RV affirmation [estate duty] 非宗教式宣誓〔遗产税〕
RY , <* affordability 负担能力
.H" ?& Mf African Development Bank [AfDB] 非洲开发银行
AUnfhk@$ after-acquired property 事后取得的财产
8tj]@GE after-hours dealing 市后交易
[C'bfX5HB5 after-tax profit 税后盈利；税后利润；税后溢利
n|( l PbD agency agreement 代理协议
wPlM=
.Hq? agency expenses 代理机构的开支
jm}CrqU agency fee 代理费
QJ|@Y(KV0 Agency Law 《代理法》
Ipp_}tl_ agent 代理人；承销人
R'>!1\?Iq agent of company 公司代理人
ON :t "z5 agent's fee 代理人费；经纪费
Bn}woyJdx aggregate 总计；总数；总体数字
\T7Mt|f:5 aggregate amount 总款额；总额
a>wCBkD aggregate assets and liabilities 总体资产与负债
Ep7MU&O0iK aggregate at constant price 按固定价格计算的总体数字
6 d-\+ t8 aggregate demand 总需求
4&iQo' aggregate gross position 总持仓量
m2(>K Mbi aggregate limit 总限额
S,#1^S aggregate of salaries tax 合计薪俸税
OW7 aggregate performance 总体表现；总体业绩
YKyno?m aggregate supply 总体供应
;J %:DD aggregate surplus 总盈余
s|=lKa]d!" aggregate total 整体总额
uO%0rKW aggregate value 总值；合计价值
2|nm> 4 aggregated basis 合计基准
50,'z?-_ aggregated net chargeable income 合计应课税入息实额
!nv wR Q aggregation 合并计算；合计；总和
F Y1iY/\Cn aggregation of incomes of husband and wife 夫妇入息合并计算
E } L Hp aggregation of property 财产的总和
`|dyT6V0I_ agio 差价；贴水
] ; w 2YR 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》
P`Np +E#I Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
%B s. XW, 《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》
hlzB
cz* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]3KeAJ 《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》
}A)\bffH Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
sp Edq} 《香港政府和大韩民国政府关于相互促进和保护投资协定》
e;]tO-Nu agreement for a settlement 授产协议
[9m3@Yd' agreement for assignment 转让协议
FK%b@/7s~ agreement for sale 售卖协议；买卖协议
%w;qu1j agreement for sale and purchase 买卖协议
Hfcpq a agreement for the payment of interest 支付利息协议
Jj4 HJ9 agreement for the repayment of money 还款协议
I2Xd "RHN agreement of reinsurance 再保险协议
'6so(> | Agricultural Bank of China 中国农业银行
g'"~' air passenger departure tax 飞机乘客离境税
#}`sfaT Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
x~5uc $ airport tax 机场税
R~vGaxZ$ alcohol duty 酒精税
@DN /]P alienation 让与；让渡；转让
8&<mg;H, alimony 生活费；赡养费
:U6` n All Ordinaries Index [AOI] 所有普通股指数
e4z`:%vy all risks 全险；综合险
Q6h+. All Sales Record for Stock Market 《股票市场成交报告》
<kh.fu@.Q Allied Capital Resources Limited 新联财务有限公司
-F 5B Jk all-items index [Consumer Price Index] 总指数〔消费物价指数〕
honh 'j allocation letter 拨款信件
$0])%
allocation of fund 分配款项；预留款项
iT]t`7R allocation of profit 利润分配；溢利分配
R h>B#
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?nU<cx h allotment 分配；配股
BWt`l,nF allotment notice 股份配售通知；配股通知
f ,F X# _4 allotment of shares 股份分配
mZ)>^.N6 allowable 可获宽免；免税的
}EK{U M9y allowable business loss 可扣除的营业亏损
f ULt4 allowable expenses 可扣税的支出
'{&Q&3J_ allowance 免税额；津贴；备抵；准备金
RSX27fb4 allowance for debts 债项的免税额
2t= = <x allowance for depreciation by wear and tear 耗损折旧免税额
Ge^`f<f allowance for funeral expenses 殡殓费的免税额
H 4<"+7 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
@N*|w
Kc+ allowance for repairs and outgoings 修葺及支出方面的免税额
TnrBHaxbo4 allowance to debtor 给债务人的津贴
;mQj2Bwr alteration of capital 资本更改
|iM,bs alternate trustee 候补受托人
O?uICnmi6 amalgamation 合并
RvzZg %) ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
w~lH2U'k} ambit of charges 征税范围；收费范围
Xw H>F7HPe amended valuation 经修订的估值
dC=[o\ American Commodities Exchange 美国商品交易所
4G&`&fff] American Express Bank Limited 美国运通银行
\Kl2 0? American Stock Exchange 美国证券交易所
S?~0)EXj( amortization 摊销
/% @;t@BK4 amount due from banks 存放银行同业的款项
>eJ <-3L; amount due from banks abroad 存放海外银行同业的款项
1J?v\S$ma` amount due from holding companies 控股公司欠款
5EY GA\ amount due from local banks 存放本港银行同业的款项
.9~j%] q amount due to banks 银行同业的存款
fz'qB-F
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vDjH $ U amount due to holding companies 控股公司存款
2 bc&sU)X amount due to local banks 本港银行同业的存款
&
3#7>oQ amount due to outport banks 外埠银行同业的存款
I8xdE(o8+ amount for note issue 发行纸币的款额
ug3\K83aj/ amount of bond 担保契据的款额
09kR2(nsW/ amount of consideration 代价款额
y`I>|5[ ` amount of contribution 供款数额
+%dXB&9x|Z amount of indebtedness 负债款额
\&"C amount of principal of the loan 贷款本金额
1%Xh[ amount of rates chargeable 应征差饷数额
<jh4P!\&j amount of share capital 股本额
MN?aPpr> amount of sums assured 承保款额
*`>BOl+ro amount of variation 变动幅度
;[ <(4v$ amount of vote 拨款数额
Tzq@ic#! B amount payable 应付款额
+nYFLe amount receivable 应收款额
d$!Q6ux; Amsterdam Stock Exchange 阿姆斯特丹证券交易所
0 R6:3fV6R analysis 分析
U1\7Hcs$ ancillary risk 附属风险
4 m:h&^`N annual account 周年帐目；周年帐目报表；年度决算；年结
0 Q TI;3 annual accounting date 年结日期
YT(N][V annual allowance 每年免税额；年积金；年度津贴；年津
kx,.)qKk annual balance 年度余额
"\4W])30 annual disposable income 每年可动用收入
=2\2S p annual estimates 周年预算
"\|P 6H annual fee 年费
<4}m: annual general meeting 周年大会
Exb64n-_= annual growth rate 年增率；每年增长率
EU[\D; annual long-term supplement 长期个案每年补助金
Gwd38 annual pensionable emolument 可供计算退休金的年薪
#p}G WS) annual report 年报
O}M-6!%<, Annual Report on the Consumer Price Index 《消费物价指数年报》
+,e#uuj$p annual return 周年报表；周年申报表；每年报税表格
4@9Pd &I Annual Return Rules 《周年报表规则》
IeYYG^V<A annual review of consumer prices 每年消费物价回顾
g~hMOI?KK^ annual roll-forward basis 逐年延展方式
2` o
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=AIts[!qd annual statement 年度报表；年度决算表
v[dU UR f 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
dq 93P%X24 annuitant 年金受益人
]?^V xB7L annuity 年金
a d LL7 annuity contract 年金合约
z33UER" annuity on human life 人寿年金
us.#|~i<h antecedent debt 先前的债项
C4+DZ<pE ante-dated cheque 倒填日期支票
)qy?x7 anticipated expenditure 预期开支
bP18w0>, anticipated net profit 预期纯利
,`geOJn'
anticipated revenue 预期收入
ibkB>n{( anti-inflation measure 反通货膨胀措施
U,g8:M
xHK anti-inflationary stance 反通货膨胀立场
H4g8
1V= apparent deficit 表面赤字
~[;r)
g\ apparent financial solvency 表面偿债能力
~ P3b5 - apparent partner 表面合伙人
BH:A]#_{ application for personal assessment 个人入息课税申请书
(`(D
$% application of fund 资金应用
u/=hueR<^ application to release as liquidator and to destruct the books of accounts and documents
g p:0 Y 申请免除清盘人职务及毁灭帐簿与文件
jVff@)_S appointed actuary 委任精算师
Kg%9 &l appointed auditor 委任核数师；委任审计师
P:{Aq n~zR appointed trustee 委任的受托人
kL8rqv ^ appointer 委任人
9c @M(U@Yh apportioned pro rata 按比例分摊
ng}C$d . I apportionment 分配；分摊
K_YrdA)6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
9$)&b\D apportionment formula 分摊方程式
ciS +.%7 apportionment of estate duty 遗产税的分摊
$ nt&'Xnv appraisal 估价；评估
{irc0gI appreciable growth 可观增长
g89@>?Mn appreciable impact 显着影响
H^d?(Svh appreciable increase 可观增长
l 7-lXl"%q appreciation 增值；升值
Tg{5%~L] appreciation against other currencies 相对其他货币升值
#/oH #/? appreciation of the exchange value of Hong Kong dollar 港元汇值上升
+ktv : d appreciation tax 增值税
#W~jQ5NS\ appropriation 拨款；拨用；拨付
Wga2).j6 appropriation account 拨款帐目
x,gk]C f Appropriation Bill 拨款法案
_dKMBcl)E appropriation-in-aid system 补助拨款办法
?%,LZw^[ approved assets 核准资产
T5:Q_o] approved basket stock 认可一篮子证券
|Y3w6 !$ approved budget 核准预算
|=0vgwd "S approved charitable donation 认可慈善捐款
9pLe8D approved charitable institution 认可慈善机构
x Lan1V approved currency 核准货币；认可货币
O AXA< approved estimates 核准预算
-06 G.;W\^ approved estimates of expenditure 核准开支预算
Bsa;, approved overseas insurer 核准海外保险人
NBk0P*SI approved overseas trust company 核准海外信托公司
~4 fE`-O approved pooled investment fund 核准汇集投资基金
[Hh*lKg approved provident fund scheme 认可公积金计划
iT'doF approved provision 核准拨款
bdL= ?KS approved redeemable share 核准可赎回股份
VhO+nvd*W approved regional stock 认可地区性证券
^yW['H6V approved retirement scheme 认可退休金计划
S~ /2Bw!2 approved subordinated loan 核准附属贷款
:E9 pdx+ arbitrage 套戥；套汇；套利
/E jXyrn 2 arbitrageur 套戥者；套汇者
)Rn\6ka arbitrary amount 临时款项
gX" -3w arrangement 措施；安排；协定
}m+Q(2 arrears 欠款
#D9.A7fCc5 arrears of pay 欠付薪酬
\,13mB6 arrears of revenue 逾期未收税款；逾期未收的帐项
<| r| s articles of association 组织章程；组织细则；组织章程细则
riW9l6s' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8?Rp2n*o ascertainment of profit 确定利润
JC cYFtW "Asia Clear" “亚洲结算系统”
_Q+c'q Zkl Asia Commercial Bank Ltd. 亚洲商业银行有限公司
L\#YFf Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
F\eQV< Asian Development Fund [ADF] 亚洲发展基金
8UU
L= Asian dollar bond 亚洲美元债券
+jhzE% Asian dollar market 亚洲美元市场
>h aihT Asian dollar rate 亚洲美元利率
9J/[7TzSZ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Y E` Y t Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7qqzL_d> asked price 沽盘；喊价；索价；卖方报价
8KJUC&` assessable income 应评税入息
Y % ;J/4dd assessable loss 应评税亏损
.Y6v#VI assessable profit 应评税利润
S<7!< ]F- assessable value 应评税值
e]VW\ 6J& assessed profit 估定利润
c ^I^jg2v assessed value 经评估价值
Bz/ba * assessment 评税；评定；估价；评税单
7(}' jZ assessment number 评税编号；估价编号
Y"lE MY assessment of additional tax 补加税评税
Ph yIea assessment of performance 业绩评估；实绩评价
35l%iaj]G5 Assessor 评税主任
BL&AZv/T asset price bubbles 资产价格泡沫
]W;6gmV asset-backed securities 具资产保证的证券
YYpC!) assets accretion 资产增值
sJ L Oz> assets and liabilities 资产与负债
u\ _yjv# assets betterment statement 资产递增表；资产改进表
e|oMbTZ5m assets lending 实物放款；有抵押贷款
{D[6=\ F assets of the company passing on the death 死者去世时转移的公司资产
)#i@DHt= assets pledged as security for liabilities 用作负债抵押的资产
>ZJ]yhbhK assets portfolio 资产投资组合
^]sb=Amw assets price 资产价格
e,|gr"$/ assets quality 资产质素
/3M8 ;>@u assets realization 资产变现
5n?P}kca) assets refinancing arrangement 资产再集资安排
4x6n ,:; assets securitization 资产证券化
*QQeK# $s assets situated outside Hong Kong 在香港以外地方的资产
/0}Z>i K assets stripping 削减资产；拆卖资产
Y# }qXXZ>] assets value 资产值
6 J>A U assignee 承让人
<&m50pq assignment 转让；转让书；转让契
jfG of* assignment of interest 权益转让
{wC*61@1 assignment of letters patent and trade mark 专利证书及商标转让
OKh0m_ )7 assignment of property 物业转让；物业转让书
+ydd"` assignment right 转让权
Xqw}O2QQ1 assignor 转让人
?9t4>xKn associate 有联系的人；有关连人士；相联者；合伙人；联系人
u"&?u+1j Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
hEHd$tH06 associate member 附属会员
PIU@ }:} associated body corporate 相联法人团体
]A2E2~~G associated company 相联公司；联属公司
B>nj{W<o associated corporation 相联法团
X $ 5 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
(
unmf,y 公认会计师公会〔英国〕
/ <) Vd Association of Futures Exchange Brokers 香港期货经纪协会
KRL.TLgq) Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
X&WP.n) association of underwriters 承保人组织
%M`48TW) assumption of control 接管
fHd[8{;P: assurance 担保；保险；转易；转易书
:|n[z jK/S assurance of interest 权益的转易
{.2\}7.c at 19XX price 按一九ＸＸ年价格计算
2yJ{B at a discount 按赔价计算；按贴水价格计算；打折扣
+% YBa'Lk at a premium 按溢价计算；按升水价格计算
!~|-CF0z= at call 通知付款；按通知
TR3U<: at constant market price 按固定市价计算
a
U\|ZCH\] at constant price 按固定价格计算
R ` ViRJh at cost 按成本计算
#csP.z3^y at current market price 按当时市价计算；按现时市价计算
Dnd; N/9 at current price 按当时价格计算；按现时价格计算
0BDw}E\ at factor cost 按要素成本计算；按生产要素成本计算
Dizz ?O at money-of-the-day price 按付款当日价格计算
nh4G;qdU at or better 按指定或较佳价位〔买卖指令〕
7_\F$bp` at par 按面值计算；平价
P7F"#R 0QB at sight 见票即付
d/R!x{$-f at the close 按收市盘
I(^ 0/]' at the opening 按开市盘
d1/WUKmbZ attestation 见证；见证条款
by<@\n2B:U at-the-money option 平价期权
ir<e ^a attorney 受权人；受托代表人
"`ftcJUd attornment 新拥有人承认书
{A/^;X{N^ attributable profit 可归属利润
8;?4rrS attributable share value 可归属股份价值
e ymv/ Auckland Stock Exchange 奥克兰证券交易所
p
XXf5adl< auction 拍卖
b7>'ARdbzX auctioneer 拍卖商
r>(,)rs(l audit 审计；核数
-Fd&rq:GB( Audit Commission 审计署
k7iko {5D Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|^l_ F1+w 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〕
{V/>5pz4e audit review 帐目审查
\Wfw\ x0. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[uU!\xe audited account 审计帐目；经审计的帐目
AY5iTbL1 audited annual account 经审计的周年帐目
Y5tyFi#w[ audited balance sheet 经审计的资产负债表
ai-s9r'MI? auditor 核数师；核数主任；审计师
7}VqXUwabx auditor's certificate 核数师证明书；审计师证明书
:m<&Ff} auditor's report 核数师报告；审计师报告
rhc+tR Aussie bond 澳元债券
srf}+ >u& austerity budget 紧缩预算
u0L-xC$L Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
YTa
g|If Australia All Ordinaries Index 澳洲所有普通股票指数
^( $'l)I Australian Dollar [AUD] 澳元
xuv W6Q; Australian Options Market 澳大利亚期权市场
G{!er:Vwdh Australian Securities Commission 澳洲证券事务监察委员会
5csh8i'V Australian Society of Certified Practising Accountants 澳洲执业会计师公会
74M 9z Australian Stock Exchange 澳大利亚证券交易所
l$/pp Austrian Schilling [ATS] 奥地利先令
$ztsb V} authentication 认证；鉴证
v\,N"X(, authority to purchase 委托购买证；委购书
E<\$3G-do authorization 认可；核准；授权；授权书
;v.[aq authorization by direction 指示授权
i3,.E]/wX@ authorization by instruction 指令授权
KZjh<sjX| authorization by warrant 令状授权
~bZ =]i authorization of unit trust 单位信托的认可
0 cycnOd authorized agent 指定代理人
m}'_Poc authorized capital 法定资本
XX/gS=NE#. authorized clerk 出市员
% [$HX'Y authorized dealer 认可交易商
i"G'#n~e authorized financial institution 认可财务机构
?z1v_ Jh authorized fund 认可基金
{K.H09Y authorized fund house 获授权的基金公司；认可基金公司
F(hPF6Zx( authorized institution 认可机构
R `tJ7MB authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
3Cj) upc authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I&+.I K_ authorized insurer 获授权保险人；获认可承保人
w&?XsO@0W authorized investment 特准投资项目
nW)+-Wxq authorized person 获授权人
/i"hViCrlG authorized representative 获授权代表
1*8;)#%& authorized share capital 法定股本
6= ; :[ automated quotation system 自动报价系统
$/M-@3wro Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Z
i6s0Uck 自动交易系统〔香港期货交易所有限公司〕
V8/d27\ automatic adjustment mechanism 自动调整机制
|H
t5a. automatic adjustment system 自动调整系统
n>}Y@{<]/ Automatic Clearing House 自动票据交换所
`r}_92Tt automatic exchange rates accumulation system 自动化汇率累集系统
fc+-/!v Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
FC1rwXL( automatic teller machine [ATM] 自动柜员机
jUm-!SK}q autopay 自动转帐
A5Hx $.Z available assets 可用资产
6nk }k]Ji available fiscal reserve 现存财政储备
yq-~5u i available profit 可用利润
E /H%q| q Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8Q Try% average 平均；平均数；海损
? uYO]!V C average basic salary 平均基本薪金
;NA5G:eQ average consumer expenditure 平均消费开支；一般消费开支
`9r{z;UQ average cost 平均成本
)5b_>Uy average cost of land production 增辟土地平均成本
\( s `=(t average daily turnover 平均每日成交额
FFqK tj' s average daily wage rate 平均每日工资率
kD#n/R Bgf average expenditure pattern 平均开支模式
W+i^tmj average growth rate 平均增长率
c6[m'cy average net fixed assets 固定资产平均净值
>B{qPrm I average of relatives 相对价格平均数
;JkIZ8! average price 平均价格
h*VDd3[# average propensity to consume 平均消费倾向；一般消费倾向
P7-k!p" average propensity to save 平均储蓄倾向；一般储蓄倾向
BsFO]F5mmX average rate 平均率
9:{< :1? average revenue 平均收入；平均收益
I#MPJ@*WT average stock 平均库存；平均存货
fo,0NxF9 average yearly rent 平均年租
Ixn|BCi60A avoidance of double taxation 避免双重课税
ytY\ &m avoidance of tax 避税
