中英財經(jīng)詞匯術(shù)語(yǔ)大全（A）

A share Ａ股；甲類(lèi)股份
abatement of tax 減稅；減扣免稅額
ABN AMRO Bank N.V. 荷蘭銀行
above-the-line expenditure 在線(xiàn)項目支出；經(jīng)常預算支出
above-the-line receipt 在線(xiàn)項目收入；經(jīng)常預算收入
ABSA Asia Limited 南非聯(lián)合亞洲有限公司
absolute change 絕對數值變更
absolute expenditure 實(shí)際開(kāi)支
absolute guideline figure 絕對準則數字
absolute interest 絕對權益
absolute order of discharge 絕對破產(chǎn)解除令
absolute profit margin 絕對利潤幅度
absolute value 實(shí)值；絕對值
absolutely vested interest 絕對既得權益
absorbed cost 已吸收成本；已分攤成本
absorption 吸收；分攤；合并
absorption rate 吸收率；攤配率；分攤率
ACB Finance Limited 亞洲商業(yè)財務(wù)有限公司
acceptable form of reciprocity 合理的互惠條件
acceptable rate 適當利率；適當匯率
acceptance agreement 承兌協(xié)議
acceptance for honour 參加承兌
acceptor 承兌人；接受人；受票人
acceptor for honour 參加承兌人
accident insurance 意外保險
Accident Insurance Association of Hong Kong 香港意外保險公會(huì )
accident insurance scheme 意外保險計劃
accident year basis 意外年度基準
accommodation 通融；貸款
accommodation bill 通融票據；空頭票據
accommodation party 匯票代發(fā)人
account balance 賬戶(hù)余額；賬戶(hù)結余
account book 帳簿
account collected in advance 預收款項
account current book 往來(lái)帳簿
account of after-acquired property 事后取得的財產(chǎn)報告
account of defaulter 拖欠帳目
account payable 應付帳款
account payee only [A/C payee only] 只可轉帳；存入收款人賬戶(hù)
account receivable 應收帳款
account receivable report 應收帳款報表
account statement 結單；賬單；會(huì )計財務(wù)報表
account title 賬戶(hù)名稱(chēng)；會(huì )計科目
accountant′s report 會(huì )計師報告
Accountant′s Report Rules 會(huì )計師報告規則
accounting and auditing procedure 會(huì )計與審計程序；會(huì )計與核數程序
Accounting Arrangements 《會(huì )計安排》
accounting basis 會(huì )計基礎
accounting by Official Receiver 破產(chǎn)管理署署長(cháng)呈交的帳目
Accounting Circular 《會(huì )計通告》
accounting class 會(huì )計類(lèi)別
accounting date 記帳日期；會(huì )計結算日期
accounting for money 款項核算
Accounting officer 會(huì )計主任
accounting period 會(huì )計報告期；會(huì )計期
accounting policy 會(huì )計政策；會(huì )計方針
accounting practice 會(huì )計慣例
accounting principle 會(huì )計準則
accounting record 會(huì )計記錄
accounting report 會(huì )計報告
Accounting Services Branch [Treasury] 會(huì )計事務(wù)部〔庫務(wù)署〕
Accounting Society of China 中國會(huì )計學(xué)會(huì )
accounting statement 會(huì )計報表
accounting system 會(huì )計制度；會(huì )計系統
accounting transaction 會(huì )計事項；帳務(wù)交易
accounting treatment 會(huì )計處理
accounting year 會(huì )計年度
accretion 增值；添加
accrual 應計項目；應累算數目
accrual basis 應計制；權責發(fā)生制
accrual basis accounting 應計制會(huì )計；權責發(fā)生制會(huì )計
accrue 應累算；應計
accrued benefit 應累算利益
accrued charges 應計費用
accrued cumulative preference share dividend 應累算的累積優(yōu)先股股息
accrued expenses 應累算費用
accrued interest payable 應付利息；應計未付利息
accrued interest receivable 應收利息；應計未收利息
accrued right 累算權益
accruing profit 應累算的利潤
accumulated fiscal reserve 累積財政儲備
accumulated profit 累積利潤；滾存溢利
accumulated reserve 累積儲備
accumulation of surplus income 累積收益盈余
acquired assets 既得資產(chǎn)
acquisition 收購；購置；取得
acquisition cost 購置成本
acquisition expenses 購置費用
acquisition of 100% interest 收購全部股權
acquisition of control 取得控制權
acquisition of fixed assets 購置固定資產(chǎn)
acquisition of shell “買(mǎi)殼”
acquisition price 收購價(jià)
act of God 天災
acting partner 執事合伙人
active market 買(mǎi)賣(mài)活躍的市場(chǎng)；交投暢旺的市場(chǎng)；旺市
active partner 積極參與的合伙人
active trading 交投活躍
actual circulation 實(shí)際流通
actual cost 實(shí)際成本
actual expenditure 實(shí)際開(kāi)支；實(shí)際支出
actual income 實(shí)際入息；實(shí)際收入；實(shí)際收益
actual market 現貨市場(chǎng)
actual price 現貨價(jià)；實(shí)際價(jià)格
actual profit 實(shí)際利潤
actual quotation 實(shí)盤(pán)；實(shí)際價(jià)位；實(shí)際報價(jià)
actual year basis 按實(shí)際年度計算
actuals 實(shí)貨
actuarial investigation 精算調查
actuarial principle 精算原則
actuarial report 精算師報告
Actuarial Society of Hong Kong 香港精算學(xué)會(huì )
actuarial valuation 精算師估值
actuary 精算師
ad referendum agreement 暫定協(xié)議；有待復核的協(xié)定
ad valorem duty 從價(jià)稅；按值征稅
ad valorem duty system 從價(jià)稅制
ad valorem fee 從價(jià)費
ad valorem tariff 從價(jià)關(guān)稅
additional allowance 額外免稅額
additional amount for unexpired risk 未過(guò)期風(fēng)險的額外款額
additional assessable profit 補加應評稅利潤
additional assessment 補加評稅
additional commitment 額外承擔
additional commitment vote 額外承擔撥款
additional dependent grandparent allowance 供養祖父母或外祖父母額外免稅額
additional dependent parent allowance 供養父母額外免稅額
additional provision 額外撥款
additional stamp duty 附加印花稅
additional tax 補加稅罰款；補加稅款
Additional Tax Demand Note 繳納補加稅罰款通知書(shū)；繳納補加稅款通知書(shū)
adjudged bankrupt 被裁定破產(chǎn)
adjudicated bankrupt 裁定破產(chǎn)人
adjudication fee 裁定費；評定印花稅額手續費；評估契據費
adjudication of bankruptcy 裁定破產(chǎn)；宣告破產(chǎn)
adjudication of insolvency 裁定無(wú)力償還債務(wù)
adjusted actual 經(jīng)調整的實(shí)數；調整后的實(shí)數
adjusted current assets 經(jīng)調整的流動(dòng)資產(chǎn)；調整后的流動(dòng)資產(chǎn)
adjusted figure 經(jīng)調整的數字；調整后的數額
adjusted liabilities 經(jīng)調整的負債；調整后的負債
adjusted loss 經(jīng)調整的虧損；調整后的虧損
adjusted net admissible assets 經(jīng)調整的可接納資產(chǎn)凈值；調整后的可接納資產(chǎn)凈值
adjusted profit 經(jīng)調整的利潤；調整后的利潤
adjusted surplus 經(jīng)調整的盈余額；調整后的盈余額
adjusted value 經(jīng)調整的價(jià)值；調整后的價(jià)值
adjustment 調整；修訂；理算〔保險〕
adjustment centre 調劑中心
adjustment lag 調整過(guò)程的時(shí)間差距；調整時(shí)差
adjustment mechanism 調整機制
adjustment of loss 虧損調整
adjustment process 調整過(guò)程；調整程序
adjustment range 調整幅度
administered exchange rate 受管制匯率
Administration Division [Hong Kong Monetary Authority] 行政處〔香港金融管理局〕
administration expenses 行政費用
administration fee 手續費；行政費
administration in bankruptcy 破產(chǎn)管理
administration order 遺產(chǎn)管理令
administrator 管理人；遺產(chǎn)管理人
administrator of the estate 遺產(chǎn)管理人
admission of debt 債項承認書(shū)
admission of proof 接納債權證明
advance 放貸款項；墊付款項；預支款項；預付款項
advance account 暫支帳目；預付款賬戶(hù)
advance compensation 預付補償金
advance from shareholder 股東墊款
advance pending reimbursement 預支以待日后付還
advanced economy 先進(jìn)經(jīng)濟體系
advancement 預付；預付財產(chǎn)
advances warrant 墊款令
advancing 貸出
adverse balance 逆差
adverse exchange 逆匯
advertisement addressed to shareholders 在報章刊登的致股東通告
advice for collection 托收通知書(shū)
advice of drawing 提款通知書(shū)；匯票通知書(shū)
advice of payment 付款通知
Advisory Committee [Securities and Futures Commission] 咨詢(xún)委員會(huì )〔證券及期貨事務(wù)監察委員會(huì )〕
Advisory Committee on Diversification 經(jīng)濟多元化咨詢(xún)委員會(huì )
affidavit 誓章；遺產(chǎn)申報誓章
affidavit of no receipt 述明無(wú)收款的誓章
affiliate 聯(lián)號；聯(lián)營(yíng)公司；附屬公司
affiliated company 附屬公司；聯(lián)號；聯(lián)營(yíng)公司
affirmation [estate duty] 非宗教式宣誓〔遺產(chǎn)稅〕
affordability 負擔能力
African Development Bank [AfDB] 非洲開(kāi)發(fā)銀行
after-acquired property 事后取得的財產(chǎn)
after-hours dealing 市后交易
after-tax profit 稅后盈利；稅后利潤；稅后溢利
agency agreement 代理協(xié)議
agency expenses 代理機構的開(kāi)支
agency fee 代理費
Agency Law 《代理法》
agent 代理人；承銷(xiāo)人
agent of company 公司代理人
agent′s fee 代理人費；經(jīng)紀費
aggregate 總計；總數；總體數字
aggregate amount 總款額；總額
aggregate assets and liabilities 總體資產(chǎn)與負債
aggregate at constant price 按固定價(jià)格計算的總體數字
aggregate demand 總需求
aggregate gross position 總持倉量
aggregate limit 總限額
aggregate of salaries tax 合計薪俸稅
aggregate performance 總體表現；總體業(yè)績(jì)
aggregate supply 總體供應
aggregate surplus 總盈余
aggregate total 整體總額
aggregate value 總值；合計價(jià)值
aggregated basis 合計基準
aggregated net chargeable income 合計應課稅入息實(shí)額
aggregation 合并計算；合計；總和
aggregation of incomes of husband and wife 夫婦入息合并計算
aggregation of property 財產(chǎn)的總和
agio 差價(jià)；貼水
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關(guān)于相互促進(jìn)和保護投資協(xié)議》
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奧地利共和國政府關(guān)于相互促進(jìn)和保護投資協(xié)議》
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法蘭西共和國政府關(guān)于相互促進(jìn)和保護投資協(xié)議》
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韓民國政府關(guān)于相互促進(jìn)和保護投資協(xié)議》
agreement for a settlement 授產(chǎn)協(xié)議
agreement for assignment 轉讓協(xié)議
agreement for sale 售賣(mài)協(xié)議；買(mǎi)賣(mài)協(xié)議
agreement for sale and purchase 買(mǎi)賣(mài)協(xié)議
agreement for the payment of interest 支付利息協(xié)議
agreement for the repayment of money 還款協(xié)議
agreement of reinsurance 再保險協(xié)議
Agricultural Bank of China 中國農業(yè)銀行
air passenger departure tax 飛機乘客離境稅
Air Services Negotiations Unit [Economic Services Bureau] 民航運輸談判組〔經(jīng)濟局〕
airport tax 機場(chǎng)稅
alcohol duty 酒精稅
alienation 讓與；讓渡；轉讓
alimony 生活費；贍養費
All Ordinaries Index [AOI] 所有普通股指數
all risks 全險；綜合險
All Sales Record for Stock Market 《股票市場(chǎng)成交報告》
Allied Capital Resources Limited 新聯(lián)財務(wù)有限公司
all-items index [Consumer Price Index] 總指數〔消費物價(jià)指數〕
allocation letter 撥款信件
allocation of fund 分配款項；預留款項
allocation of profit 利潤分配；溢利分配
allocation warrant 撥款令
allotment 分配；配股
allotment notice 股份配售通知；配股通知
allotment of shares 股份分配
allowable 可獲寬免；免稅的
allowable business loss 可扣除的營(yíng)業(yè)虧損
allowable expenses 可扣稅的支出
allowance 免稅額；津貼；備抵；準備金
allowance for debts 債項的免稅額
allowance for depreciation by wear and tear 耗損折舊免稅額
allowance for funeral expenses 殯殮費的免稅額
allowance for inflation 為通貨膨脹而預留的款項；通脹準備金
allowance for repairs and outgoings 修葺及支出方面的免稅額
allowance to debtor 給債務(wù)人的津貼
alteration of capital 資本更改
alternate trustee 候補受托人
amalgamation 合并
ambit [head or subhead of expenditure] 涵蓋范圍〔開(kāi)支總目或分目〕
ambit of charges 征稅范圍；收費范圍
amended valuation 經(jīng)修訂的估值
American Commodities Exchange 美國商品交易所
American Express Bank Limited 美國運通銀行
American Stock Exchange 美國證券交易所
amortization 攤銷(xiāo)
amount due from banks 存放銀行同業(yè)的款項
amount due from banks abroad 存放海外銀行同業(yè)的款項
amount due from holding companies 控股公司欠款
amount due from local banks 存放本港銀行同業(yè)的款項
amount due to banks 銀行同業(yè)的存款
amount due to banks abroad 海外銀行同業(yè)的存款
amount due to holding companies 控股公司存款
amount due to local banks 本港銀行同業(yè)的存款
amount due to outport banks 外埠銀行同業(yè)的存款
amount for note issue 發(fā)行紙幣的款額
amount of bond 擔保契據的款額
amount of consideration 代價(jià)款額
amount of contribution 供款數額
amount of indebtedness 負債款額
amount of principal of the loan 貸款本金額
amount of rates chargeable 應征差餉數額
amount of share capital 股本額
amount of sums assured 承?？铑~
amount of variation 變動(dòng)幅度
amount of vote 撥款數額
amount payable 應付款額
amount receivable 應收款額
Amsterdam Stock Exchange 阿姆斯特丹證券交易所
analysis 分析
ancillary risk 附屬風(fēng)險
annual account 周年帳目；周年帳目報表；年度決算；年結
annual accounting date 年結日期
annual allowance 每年免稅額；年積金；年度津貼；年津
annual balance 年度余額
annual disposable income 每年可動(dòng)用收入
annual estimates 周年預算
annual fee 年費
annual general meeting 周年大會(huì )
annual growth rate 年增率；每年增長(cháng)率
annual long-term supplement 長(cháng)期個(gè)案每年補助金
annual pensionable emolument 可供計算退休金的年薪
annual report 年報
Annual Report on the Consumer Price Index 《消費物價(jià)指數年報》
annual return 周年報表；周年申報表；每年報稅表格
Annual Return Rules 《周年報表規則》
annual review of consumer prices 每年消費物價(jià)回顧
annual roll-forward basis 逐年延展方式
annual salary 年薪
annual statement 年度報表；年度決算表
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 銀行、接受存款公司及外地銀行駐港代表辦事處按年統計調查
annuitant 年金受益人
annuity 年金
annuity contract 年金合約
annuity on human life 人壽年金
antecedent debt 先前的債項
ante-dated cheque 倒填日期支票
anticipated expenditure 預期開(kāi)支
anticipated net profit 預期純利
anticipated revenue 預期收入
anti-inflation measure 反通貨膨脹措施
anti-inflationary stance 反通貨膨脹立場(chǎng)
apparent deficit 表面赤字
apparent financial solvency 表面償債能力
apparent partner 表面合伙人
application for personal assessment 個(gè)人入息課稅申請書(shū)
application of fund 資金應用
application to release as liquidator and to destruct the books of accounts and documents 申請免除清盤(pán)人職務(wù)及毀滅帳簿與文件
appointed actuary 委任精算師
appointed auditor 委任核數師；委任審計師
appointed trustee 委任的受托人
appointer 委任人
apportioned pro rata 按比例分攤
apportionment 分配；分攤
Apportionment Act [United Kingdom] 《分攤法令》〔英國〕
apportionment formula 分攤方程式
apportionment of estate duty 遺產(chǎn)稅的分攤
appraisal 估價(jià)；評估
appreciable growth 可觀(guān)增長(cháng)
appreciable impact 顯著(zhù)影響
appreciable increase 可觀(guān)增長(cháng)
appreciation 增值；升值
appreciation against other currencies 相對其他貨幣升值
appreciation of the exchange value of Hong Kong dollar 港元匯值上升
appreciation tax 增值稅
appropriation 撥款；撥用；撥付
appropriation account 撥款帳目
Appropriation Bill 撥款法案
appropriation-in-aid system 補助撥款辦法
approved assets 核準資產(chǎn)
approved basket stock 認可一籃子證券
approved budget 核準預算
approved charitable donation 認可慈善捐款
approved charitable institution 認可慈善機構
approved currency 核準貨幣；認可貨幣
approved estimates 核準預算
approved estimates of expenditure 核準開(kāi)支預算
approved overseas insurer 核準海外保險人
approved overseas trust company 核準海外信托公司
approved pooled investment fund 核準匯集投資基金
approved provident fund scheme 認可公積金計劃
approved provision 核準撥款
approved redeemable share 核準可贖回股份
approved regional stock 認可地區性證券
approved retirement scheme 認可退休金計劃
approved subordinated loan 核準附屬貸款
arbitrage 套戥；套匯；套利
arbitrageur 套戥者；套匯者
arbitrary amount 臨時(shí)款項
arrangement 措施；安排；協(xié)定
arrears 欠款
arrears of pay 欠付薪酬
arrears of revenue 逾期未收稅款；逾期未收的帳項
articles of association 組織章程；組織細則；組織章程細則
Asahi Finance (Hong Kong) Limited 旭日財務(wù)（香港）有限公司
ascertainment of profit 確定利潤
“Asia Clear” “亞洲結算系統”
Asia Commercial Bank Ltd. 亞洲商業(yè)銀行有限公司
Asian Development Bank [ADB] 亞洲開(kāi)發(fā)銀行〔亞銀〕
Asian Development Fund [ADF] 亞洲發(fā)展基金
Asian dollar bond 亞洲美元債券
Asian dollar market 亞洲美元市場(chǎng)
Asian dollar rate 亞洲美元利率
Asian Securities Analysts Council [ASAC] 亞洲證券分析員公會(huì )
Asia-Pacific Economic Co-operation [APEC] 亞太區經(jīng)濟合作組織〔亞太經(jīng)合組織〕
asked price 沽盤(pán)；喊價(jià)；索價(jià)；賣(mài)方報價(jià)
assessable income 應評稅入息
assessable loss 應評稅虧損
assessable profit 應評稅利潤
assessable value 應評稅值
assessed profit 估定利潤
assessed value 經(jīng)評估價(jià)值
assessment 評稅；評定；估價(jià)；評稅單
assessment number 評稅編號；估價(jià)編號
assessment of additional tax 補加稅評稅
assessment of performance 業(yè)績(jì)評估；實(shí)績(jì)評價(jià)
Assessor 評稅主任
asset price bubbles 資產(chǎn)價(jià)格泡沫
asset-backed securities 具資產(chǎn)保證的證券
assets accretion 資產(chǎn)增值
assets and liabilities 資產(chǎn)與負債
assets betterment statement 資產(chǎn)遞增表；資產(chǎn)改進(jìn)表
assets lending 實(shí)物放款；有抵押貸款
assets of the company passing on the death 死者去世時(shí)轉移的公司資產(chǎn)
assets pledged as security for liabilities 用作負債抵押的資產(chǎn)
assets portfolio 資產(chǎn)投資組合
assets price 資產(chǎn)價(jià)格
assets quality 資產(chǎn)質(zhì)素
assets realization 資產(chǎn)變現
assets refinancing arrangement 資產(chǎn)再集資安排
assets securitization 資產(chǎn)證券化
assets situated outside Hong Kong 在香港以外地方的資產(chǎn)
assets stripping 削減資產(chǎn)；拆賣(mài)資產(chǎn)
assets value 資產(chǎn)值
assignee 承讓人
assignment 轉讓?zhuān)晦D讓書(shū)；轉讓契
assignment of interest 權益轉讓
assignment of letters patent and trade mark 專(zhuān)利證書(shū)及商標轉讓
assignment of property 物業(yè)轉讓?zhuān)晃飿I(yè)轉讓書(shū)
assignment right 轉讓權
assignor 轉讓人
associate 有聯(lián)系的人；有關(guān)連人士；相聯(lián)者；合伙人；聯(lián)系人
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹聯(lián)合結算所有限公司
associate member 附屬會(huì )員
associated body corporate 相聯(lián)法人團體
associated company 相聯(lián)公司；聯(lián)屬公司
associated corporation 相聯(lián)法團
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公認會(huì )計師公會(huì )〔英國〕
Association of Futures Exchange Brokers 香港期貨經(jīng)紀協(xié)會(huì )
Association of South-East Asian Nations [ASEAN] 東南亞國家聯(lián)盟〔東盟〕
association of underwriters 承保人組織
assumption of control 接管
assurance 擔保；保險；轉易；轉易書(shū)
assurance of interest 權益的轉易
at 19XX price 按一九ＸＸ年價(jià)格計算
at a discount 按賠價(jià)計算；按貼水價(jià)格計算；打折扣
at a premium 按溢價(jià)計算；按升水價(jià)格計算
at call 通知付款；按通知
at constant market price 按固定市價(jià)計算
at constant price 按固定價(jià)格計算
at cost 按成本計算
at current market price 按當時(shí)市價(jià)計算；按現時(shí)市價(jià)計算
at current price 按當時(shí)價(jià)格計算；按現時(shí)價(jià)格計算
at factor cost 按要素成本計算；按生產(chǎn)要素成本計算
at money-of-the-day price 按付款當日價(jià)格計算
at or better 按指定或較佳價(jià)位〔買(mǎi)賣(mài)指令〕
at par 按面值計算；平價(jià)
at sight 見(jiàn)票即付
at the close 按收市盤(pán)
at the opening 按開(kāi)市盤(pán)
attestation 見(jiàn)證；見(jiàn)證條款
at-the-money option 平價(jià)期權
attorney 受權人；受托代表人
attornment 新?lián)碛腥顺姓J書(shū)
attributable profit 可歸屬利潤
attributable share value 可歸屬股份價(jià)值
Auckland Stock Exchange 奧克蘭證券交易所
auction 拍賣(mài)
auctioneer 拍賣(mài)商
audit 審計；核數
Audit Commission 審計署
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委員會(huì )〔香港聯(lián)合交易所有限公司〕；核數委員會(huì )〔證券及期貨事務(wù)監察委員會(huì )〕
audit review 帳目審查
Audit Sub-committee [Exchange Fund Advisory Committee] 審核小組〔外匯基金咨詢(xún)委員會(huì )〕
audited account 審計帳目；經(jīng)審計的帳目
audited annual account 經(jīng)審計的周年帳目
audited balance sheet 經(jīng)審計的資產(chǎn)負債表
auditor 核數師；核數主任；審計師
auditor′s certificate 核數師證明書(shū)；審計師證明書(shū)
auditor′s report 核數師報告；審計師報告
Aussie bond 澳元債券
austerity budget 緊縮預算
Australia & New Zealand Banking Group Limited 澳洲紐西蘭銀行集團有限公司
Australia All Ordinaries Index 澳洲所有普通股票指數
Australian Dollar [AUD] 澳元
Australian Options Market 澳大利亞期權市場(chǎng)
Australian Securities Commission 澳洲證券事務(wù)監察委員會(huì )
Australian Society of Certified Practising Accountants 澳洲執業(yè)會(huì )計師公會(huì )
Australian Stock Exchange 澳大利亞證券交易所
Austrian Schilling [ATS] 奧地利先令
authentication 認證；鑒證
authority to purchase 委托購買(mǎi)證；委購書(shū)
authorization 認可；核準；授權；授權書(shū)
authorization by direction 指示授權
authorization by instruction 指令授權
authorization by warrant 令狀授權
authorization of unit trust 單位信托的認可
authorized agent 指定代理人
authorized capital 法定資本
authorized clerk 出市員
authorized dealer 認可交易商
authorized financial institution 認可財務(wù)機構
authorized fund 認可基金
authorized fund house 獲授權的基金公司；認可基金公司
authorized institution 認可機構
authorized institution incorporated in Hong Kong 在香港成立為法團的認可機構
authorized institution incorporated outside Hong Kong 在香港以外成立為法團的認可機構
authorized insurer 獲授權保險人；獲認可承保人
authorized investment 特準投資項目
authorized person 獲授權人
authorized representative 獲授權代表
authorized share capital 法定股本
automated quotation system 自動(dòng)報價(jià)系統
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自動(dòng)交易系統〔香港期貨交易所有限公司〕
automatic adjustment mechanism 自動(dòng)調整機制
automatic adjustment system 自動(dòng)調整系統
Automatic Clearing House 自動(dòng)票據交換所
automatic exchange rates accumulation system 自動(dòng)化匯率累集系統
Automatic Order Matching and Execution System [AMS] 自動(dòng)對盤(pán)及成交系統〔自動(dòng)對盤(pán)系統〕
automatic teller machine [ATM] 自動(dòng)柜員機
autopay 自動(dòng)轉帳
available assets 可用資產(chǎn)
available fiscal reserve 現存財政儲備
available profit 可用利潤
Avco Financial Services (Asia) Limited 富高財務(wù)（亞洲）有限公司
average 平均；平均數；海損
average basic salary 平均基本薪金
average consumer expenditure 平均消費開(kāi)支；一般消費開(kāi)支
average cost 平均成本
average cost of land production 增辟土地平均成本
average daily turnover 平均每日成交額
average daily wage rate 平均每日工資率
average expenditure pattern 平均開(kāi)支模式
average growth rate 平均增長(cháng)率
average net fixed assets 固定資產(chǎn)平均凈值
average of relatives 相對價(jià)格平均數
average price 平均價(jià)格
average propensity to consume 平均消費傾向；一般消費傾向
average propensity to save 平均儲蓄傾向；一般儲蓄傾向
average rate 平均率
average revenue 平均收入；平均收益
average stock 平均庫存；平均存貨
average yearly rent 平均年租
avoidance of double taxation 避免雙重課稅
avoidance of tax 避稅

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