A:
b'( AVA A share Ａ股；甲类股份
Md X4Rp' abatement of tax 减税；减扣免税额
<mX5VGY9^ ABN AMRO Bank N.V. 荷兰银行
ZW M:Wj192 above-the-line expenditure 线上项目支出；经常预算支出
2NFk#_9e~ above-the-line receipt 线上项目收入；经常预算收入
{9J| \Zz3 ABSA Asia Limited 南非联合亚洲有限公司
*b;)7lj0h absolute change 绝对数值变更
*Y1s4FXu2 absolute expenditure 实际开支
do`'K3a" absolute guideline figure 绝对准则数字
}51QU FhL0 absolute interest 绝对权益
-raK absolute order of discharge 绝对破产解除令
\,v^ v]| absolute profit margin 绝对利润幅度
YBY;$&9 absolute value 实值；绝对值
6cg,L:j# absolutely vested interest 绝对既得权益
fq1w <e absorbed cost 已吸收成本；已分摊成本
6l|L/Z_6 absorption 吸收；分摊；合并
?23 J(;)s absorption rate 吸收率；摊配率；分摊率
X6s Zwb ACB Finance Limited 亚洲商业财务有限公司
-0uGzd+m* acceptable form of reciprocity 合理的互惠条件
M5[#YG'FlQ acceptable rate 适当利率；适当汇率
"eoPG#]& acceptance agreement 承兑协议
0MT?}D&TL acceptance for honour 参加承兑
uWGp>;m eO acceptor 承兑人；接受人；受票人
'>[ ZfT acceptor for honour 参加承兑人
[1~3\-Y accident insurance 意外保险
5hqXMs Accident Insurance Association of Hong Kong 香港意外保险公会
`B?+1Gv accident insurance scheme 意外保险计划
@MQfeM-@ accident year basis 意外年度基准
|yN yk7~ accommodation 通融；贷款
EAY+#>L* accommodation bill 通融票据；空头票据
q2k }bb + accommodation party 汇票代发人
-X *.scw account balance 帐户余额；帐户结余
!}A`6 z account book 帐簿
&=zJ MGa account collected in advance 预收款项
Pf8_6 z_ account current book 往来帐簿
8<Nz34Y account of after-acquired property 事后取得的财产报告
:z?T /9,C account of defaulter 拖欠帐目
.yzX w8~S account payable 应付帐款
d*!H&1L account payee only [A/C payee only] 只可转帐；存入收款人帐户
vU/ sQt8 account receivable 应收帐款
( 3 ,7 account receivable report 应收帐款报表
X: FyNUa account statement 结单；帐单；会计财务报表
>$<Q:o}^ account title 帐户名称；会计科目
-vT$UP accountant's report 会计师报告
$IKN7 Accountant's Report Rules 会计师报告规则
823y; accounting and auditing procedure 会计与审计程序；会计与核数程序
: Q,O: Accounting Arrangements 《会计安排》
7DW-brd
accounting basis 会计基础
cB;DB) 0P accounting by Official Receiver 破产管理署署长呈交的帐目
R]kH$0` Accounting Circular 《会计通告》
uxrNkZia accounting class 会计类别
/|Gz<nSc accounting date 记帐日期；会计结算日期
b9f5 accounting for money 款项核算
cP21x<n Accounting Officer 会计主任
kSJ:4! lFU accounting period 会计报告期；会计期
I
t n?''~; accounting policy 会计政策；会计方针
RXPl~]k#i accounting practice 会计惯例
p8y<:8I accounting principle 会计准则
>03JQe_#*L accounting record 会计记录
/[3!kW accounting report 会计报告
/Wjf"dG} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
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Lrd(b; Accounting Society of China 中国会计学会
.bMU$ O1 accounting statement 会计报表
lZ+ 1 A0e accounting system 会计制度；会计系统
.b%mr:nEt7 accounting transaction 会计事项；帐务交易
oRn 5blj accounting treatment 会计处理
F, 5}3$ accounting year 会计年度
yEr vgf accretion 增值；添加
_i"[m(ABj1 accrual 应计项目；应累算数目
KbRKPA` accrual basis 应计制；权责发生制
:)e/(I] accrual basis accounting 应计制会计；权责发生制会计
Yh % accrue 应累算；应计
@iz6)2z accrued benefit 应累算利益
87V XVI accrued charges 应计费用
}>Lz\.Z/+[ accrued cumulative preference share dividend 应累算的累积优先股股息
ku5g`h o accrued expenses 应累算费用
z :$TW{%M accrued interest payable 应付利息；应计未付利息
P[cGC mM accrued interest receivable 应收利息；应计未收利息
YAF0I%PYU accrued right 累算权益
"jl`FAu)q accruing profit 应累算的利润
3TD!3p8 accumulated fiscal reserve 累积财政储备
E<_+Tc accumulated profit 累积利润；滚存溢利
!I 8( Y accumulated reserve 累积储备
r,Pu-bhF accumulation of surplus income 累积收益盈余
Y0OVzp9 b acquired assets 既得资产
{Q L qf acquisition 收购；购置；取得
HPWjNwM acquisition cost 购置成本
PJcz] < acquisition expenses 购置费用
X?"Ro`S acquisition of 100% interest 收购全部股权
> cJX'U9 acquisition of control 取得控制权
=>h~<88#5 acquisition of fixed assets 购置固定资产
hmd, g>J:< acquisition of shell “买壳”
UUql"$q acquisition price 收购价
;c>Rjg&[ act of God 天灾
se H#v acting partner 执事合伙人
?3i-wpzMp active market 买卖活跃的市场；交投畅旺的市场；旺市
CD0SXNi"zH active partner 积极参与的合伙人
A&0sD}I\K active trading 交投活跃
@{n2R3)k
B actual circulation 实际流通
cYTX)]^ u actual cost 实际成本
'W j Q actual expenditure 实际开支；实际支出
L``K. DF actual income 实际入息；实际收入；实际收益
~F]- +| actual market 现货市场
t
UW'E actual price 现货价；实际价格
VuW&Cn Z actual profit 实际利润
\h"Q gHzp actual quotation 实盘；实际价位；实际报价
SIRZ_lt$r actual year basis 按实际年度计算
f;% 4O' actuals 实货
(sn|`k3I actuarial investigation 精算调查
Hca)5$yL actuarial principle 精算原则
C`x>)wm: actuarial report 精算师报告
ODM<$Yo:d Actuarial Society of Hong Kong 香港精算学会
B|~\m ~ actuarial valuation 精算师估值
b_=k"d actuary 精算师
S* CR Vs ad referendum agreement 暂定协议；有待覆核的协定
6 i \b& ad valorem duty 从价税；按值征税
8DLMxG ad valorem duty system 从价税制
?z60b=f8 ad valorem fee 从价费
*pv hkJ g( ad valorem tariff 从价关税
NzRL(A6V additional allowance 额外免税额
.x1EdfHed/ additional amount for unexpired risk 未过期风险的额外款额
s\Cl3 additional assessable profit 补加应评税利润
:h3
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+;z4.C{gM additional commitment 额外承担
c{#lKD<7 additional commitment vote 额外承担拨款
n|L.d BAs] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
J(-#(kMyf additional dependent parent allowance 供养父母额外免税额
^QV;[ha,o additional provision 额外拨款
t L;;Yt additional stamp duty 附加印花税
c:~o e additional tax 补加税罚款；补加税款
T.W/S0#j3 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
K#";! adjudged bankrupt 被裁定破产
( {zp$P} adjudicated bankrupt 裁定破产人
k2*^W&Z adjudication fee 裁定费；评定印花税额手续费；评估契据费
oChcEx% adjudication of bankruptcy 裁定破产；宣告破产
9}2I'7] adjudication of insolvency 裁定无力偿还债务
zYSXG -k adjusted actual 经调整的实数；调整后的实数
sOLo[5y' adjusted current assets 经调整的流动资产；调整后的流动资产
_.FxqH> adjusted figure 经调整的数字；调整后的数额
qdj,Qz9ly adjusted liabilities 经调整的负债；调整后的负债
FJ>| l#nO adjusted loss 经调整的亏损；调整后的亏损
)Hlr 09t=] 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
HcQ{ok9u adjusted profit 经调整的利润；调整后的利润
-oe&1RrdVg adjusted surplus 经调整的盈余额；调整后的盈余额
NY1olnI adjusted value 经调整的价值；调整后的价值
%t%+;(M9 adjustment 调整；修订；理算〔保险〕
S <|e/![@ adjustment centre 调剂中心
|'=R`@w~0 adjustment lag 调整过程的时间差距；调整时差
}QG6KJh_% adjustment mechanism 调整机制
i)8,u adjustment of loss 亏损调整
5oWR}qqFK adjustment process 调整过程；调整程序
&Cdk%@Tj]B adjustment range 调整幅度
{b+!0[ administered exchange rate 受管制汇率
Lf rS:g Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=}U`q3k administration expenses 行政费用
01#a administration fee 手续费；行政费
}3^t,>I=,6 administration in bankruptcy 破产管理
UG48g} administration order 遗产管理令
T3)/?f?| administrator 管理人；遗产管理人
i>q]U:U administrator of the estate 遗产管理人
`2d ,=.X admission of debt 债项承认书
(+bk +0 admission of proof 接纳债权证明
eH=lX9 advance 放贷款项；垫付款项；预支款项；预付款项
;l5F
il,3 advance account 暂支帐目；预付款帐户
FrB}2 advance compensation 预付补偿金
SS@# $t: advance from shareholder 股东垫款
Sep}{`u advance pending reimbursement 预支以待日后付还
p?=rQte([ advanced economy 先进经济体系
_~ =X/I R advancement 预付；预付财产
# TC
x8]F advances warrant 垫款令
x>;! `} x advancing 贷出
{Qg"1 +hhM adverse balance 逆差
a` 95eL} adverse exchange 逆汇
]6W#P7 advertisement addressed to shareholders 在报章刊登的致股东通告
l)HF4#Bs advice for collection 托收通知书
;0P2nc:U~ advice of drawing 提款通知书；汇票通知书
/) MzF6 advice of payment 付款通知
a@lvn/b2 Advisory Committee [Securities and Futures Commission]
\O^b |0zc 谘询委员会〔证券及期货事务监察委员会〕
rH$0h2 Advisory Committee on Diversification 经济多元化谘询委员会
QrH I}r affidavit 誓章；遗产申报誓章
ul>$vUbyf affidavit of no receipt 述明无收款的誓章
{1>V~e8t affiliate 联号；联营公司；附属公司
(p-a;.Twj affiliated company 附属公司；联号；联营公司
2W~,,$
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;Q:^|Fw!F affordability 负担能力
}.$oZo9J African Development Bank [AfDB] 非洲开发银行
E@7";&\-8 after-acquired property 事后取得的财产
q4|TwRx~ after-hours dealing 市后交易
P'KaW u9z after-tax profit 税后盈利；税后利润；税后溢利
q!$?G]-% agency agreement 代理协议
*Ny^XQ_ X agency expenses 代理机构的开支
`QC{}Oo^ agency fee 代理费
`
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b5 Agency Law 《代理法》
=oV8 !d%] agent 代理人；承销人
PBTGN;y agent of company 公司代理人
k
9 R_27F agent's fee 代理人费；经纪费
-:Nowb aggregate 总计；总数；总体数字
g(7htWr4 aggregate amount 总款额；总额
`f}}z5 aggregate assets and liabilities 总体资产与负债
sf2_x>U1 aggregate at constant price 按固定价格计算的总体数字
Y
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$Ud -aRlD aggregate gross position 总持仓量
! %S9H2Lv aggregate limit 总限额
}" 06'
aggregate of salaries tax 合计薪俸税
o) `zb? aggregate performance 总体表现；总体业绩
K M*sLC # aggregate supply 总体供应
)@RTU~# aggregate surplus 总盈余
;<1O86! aggregate total 整体总额
(9CB&LZ(+E aggregate value 总值；合计价值
2fT't"gw aggregated basis 合计基准
?>N82#9Q aggregated net chargeable income 合计应课税入息实额
..X efNbl aggregation 合并计算；合计；总和
OY*BVJ^ aggregation of incomes of husband and wife 夫妇入息合并计算
V jS %!P aggregation of property 财产的总和
`zAV# agio 差价；贴水
zO<EbqNe! Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
e!URj\* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
g+hz>^Wg 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
pv+ FPB Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
S
U~vS 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
_- H uO/ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Jvw~b\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%;(+s7 agreement for a settlement 授产协议
! s/ij' T agreement for assignment 转让协议
aSi:(w agreement for sale 售卖协议；买卖协议
41>Bm*if agreement for sale and purchase 买卖协议
|j&u2DM~#m agreement for the payment of interest 支付利息协议
yHLc lv agreement for the repayment of money 还款协议
_tS<\zy@y agreement of reinsurance 再保险协议
O?L _9L* Agricultural Bank of China 中国农业银行
6C9KT;6 air passenger departure tax 飞机乘客离境税
HdGAE1eU]} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
"Nj(0& airport tax 机场税
oOy@X =cw alcohol duty 酒精税
b[$%Wg alienation 让与；让渡；转让
3}= .7qm alimony 生活费；赡养费
2x{@19w)C All Ordinaries Index [AOI] 所有普通股指数
Wz nz all risks 全险；综合险
@riCR<fF All Sales Record for Stock Market 《股票市场成交报告》
w&f8AY)#]4 Allied Capital Resources Limited 新联财务有限公司
C_dsYuQ5R all-items index [Consumer Price Index] 总指数〔消费物价指数〕
aj51%wKMb: allocation letter 拨款信件
@xH|( allocation of fund 分配款项；预留款项
E^zgYkZO allocation of profit 利润分配；溢利分配
RQWVj F# allocation warrant 拨款令
L7_(KC h allotment 分配；配股
g2L allotment notice 股份配售通知；配股通知
5s8S;Pb]< allotment of shares 股份分配
g F^l`1f" allowable 可获宽免；免税的
jy(,^B,] allowable business loss 可扣除的营业亏损
xyj)W allowable expenses 可扣税的支出
oF,XSd allowance 免税额；津贴；备抵；准备金
LO[1xE9 allowance for debts 债项的免税额
7'S/hV% allowance for depreciation by wear and tear 耗损折旧免税额
iC?s`c0B allowance for funeral expenses 殡殓费的免税额
D QP#h5O allowance for inflation 为通货膨胀而预留的款项；通胀准备金
s0H_Y' allowance for repairs and outgoings 修葺及支出方面的免税额
|Yh-`~~A" allowance to debtor 给债务人的津贴
#x1AZwC alteration of capital 资本更改
.{`+bT^b<2 alternate trustee 候补受托人
{S%)GvrT amalgamation 合并
il<D e]G ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
4A^hP![c#] ambit of charges 征税范围；收费范围
` )\_ amended valuation 经修订的估值
>hoIJZP, American Commodities Exchange 美国商品交易所
hE\,4c1 American Express Bank Limited 美国运通银行
y$r^UjJEO American Stock Exchange 美国证券交易所
DBAJkBs amortization 摊销
#i-!:6sLA amount due from banks 存放银行同业的款项
6?Q&>V26Y amount due from banks abroad 存放海外银行同业的款项
ogs9obbZ! amount due from holding companies 控股公司欠款
3:<+9X amount due from local banks 存放本港银行同业的款项
VD/Wl2DK amount due to banks 银行同业的存款
?Pw# !t amount due to banks abroad 海外银行同业的存款
x,E#+
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?u"(^93f amount due to local banks 本港银行同业的存款
Oh6;o1UI amount due to outport banks 外埠银行同业的存款
r=n| MT^O amount for note issue 发行纸币的款额
S+ymdZ)xZ` amount of bond 担保契据的款额
|}^[f] amount of consideration 代价款额
,a?)#X amount of contribution 供款数额
v|VY5vN amount of indebtedness 负债款额
$ 1H?k amount of principal of the loan 贷款本金额
*0{MAm amount of rates chargeable 应征差饷数额
~ i1w,;( amount of share capital 股本额
M$FX Dyr amount of sums assured 承保款额
\-GV8A2:k amount of variation 变动幅度
$Bz |[= amount of vote 拨款数额
Ptzha?}OZ amount payable 应付款额
eG|e1t K+ amount receivable 应收款额
-}{\C]% Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}CsUZ&* & analysis 分析
^wb -s ancillary risk 附属风险
Z@
h<xo*r annual account 周年帐目；周年帐目报表；年度决算；年结
T=VVK6Lc: annual accounting date 年结日期
vnk"0d. annual allowance 每年免税额；年积金；年度津贴；年津
YM3oqS D annual balance 年度余额
;s"m*
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XT{1!I( annual estimates 周年预算
j!mI9*hP annual fee 年费
X_ H R$il annual general meeting 周年大会
PHfGl annual growth rate 年增率；每年增长率
lAD i annual long-term supplement 长期个案每年补助金
8 PXleAn annual pensionable emolument 可供计算退休金的年薪
F5:*;E;$ annual report 年报
~W5 fJd0 Annual Report on the Consumer Price Index 《消费物价指数年报》
Xe=@I* annual return 周年报表；周年申报表；每年报税表格
xVfJ ]Y Annual Return Rules 《周年报表规则》
RK'3b/T annual review of consumer prices 每年消费物价回顾
BRoi`.b: annual roll-forward basis 逐年延展方式
z ZDG5_$n annual salary 年薪
|t]-a%A=w annual statement 年度报表；年度决算表
C1p
|.L?m Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
QV{N q=%] annuitant 年金受益人
l:+tl / annuity 年金
3WPMS/ annuity contract 年金合约
g/` i:= annuity on human life 人寿年金
tjDVU7um antecedent debt 先前的债项
jJ55Az?t: ante-dated cheque 倒填日期支票
L4Nk+R; anticipated expenditure 预期开支
2(\ >PN- anticipated net profit 预期纯利
Zs+6Zd4f anticipated revenue 预期收入
l,6="5t anti-inflation measure 反通货膨胀措施
U%gP2]t%cs anti-inflationary stance 反通货膨胀立场
,:>>04O apparent deficit 表面赤字
]lz,?izMR apparent financial solvency 表面偿债能力
,e.y4
vnU apparent partner 表面合伙人
F{ l,Tl"Jw application for personal assessment 个人入息课税申请书
@D0Ut9) application of fund 资金应用
M_9|YjwS application to release as liquidator and to destruct the books of accounts and documents
I FG`
申请免除清盘人职务及毁灭帐簿与文件
QREIr |q' appointed actuary 委任精算师
Qx .E+n\ appointed auditor 委任核数师；委任审计师
kZz;l(?0 appointed trustee 委任的受托人
t$\]6R U appointer 委任人
1-w1k ^e apportioned pro rata 按比例分摊
gu wnYS apportionment 分配；分摊
(6 0,0 |s Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
:+E>Uz T apportionment formula 分摊方程式
~0/=5 dC apportionment of estate duty 遗产税的分摊
%#7M ~RB[ appraisal 估价；评估
-(:BkA appreciable growth 可观增长
j1/J9F' appreciable impact 显着影响
F!fx A# appreciable increase 可观增长
HO' ELiZ_q appreciation 增值；升值
:dLS+cTC appreciation against other currencies 相对其他货币升值
m{b( ^K9} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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d:21 B appreciation tax 增值税
\BJnJk!% appropriation 拨款；拨用；拨付
w'L;`k;Q appropriation account 拨款帐目
&X|z (vSJ$ Appropriation Bill 拨款法案
{jk {K6 } appropriation-in-aid system 补助拨款办法
[; |g2\ approved assets 核准资产
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@&, r|- approved budget 核准预算
X-n'?= approved charitable donation 认可慈善捐款
m1+DeXR_g approved charitable institution 认可慈善机构
W9eR3q approved currency 核准货币；认可货币
!>>$'.nb@~ approved estimates 核准预算
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Q;JtLu1 approved estimates of expenditure 核准开支预算
]&}?J:+?0E approved overseas insurer 核准海外保险人
<Xl G :nmY approved overseas trust company 核准海外信托公司
4=q\CK2 ^A approved pooled investment fund 核准汇集投资基金
(/qY*? approved provident fund scheme 认可公积金计划
J3q}DDnEo approved provision 核准拨款
W:9L!+m^ approved redeemable share 核准可赎回股份
v[Ar{t& approved regional stock 认可地区性证券
a 2).Az approved retirement scheme 认可退休金计划
N18Zsdrp approved subordinated loan 核准附属贷款
B623B HwS arbitrage 套戥；套汇；套利
&<!I]:Y arbitrageur 套戥者；套汇者
>TL0hBaaR arbitrary amount 临时款项
VaQ}XM arrangement 措施；安排；协定
*RuUf arrears 欠款
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#TS arrears of pay 欠付薪酬
~hM4({/QN arrears of revenue 逾期未收税款；逾期未收的帐项
n'M}6XUw articles of association 组织章程；组织细则；组织章程细则
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]6Eb`v Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
E; RI.6y ascertainment of profit 确定利润
+j`*?pPD(. "Asia Clear" “亚洲结算系统”
"]JS,g {m Asia Commercial Bank Ltd. 亚洲商业银行有限公司
)0UQy#r Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
O"Xjv `j: Asian Development Fund [ADF] 亚洲发展基金
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g R*+ Asian dollar bond 亚洲美元债券
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$ Asian dollar market 亚洲美元市场
j\Q_NevV Asian dollar rate 亚洲美元利率
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SX5c Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4|Z3; ;%+ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
C:P, q6 asked price 沽盘；喊价；索价；卖方报价
\ u5%+GA-: assessable income 应评税入息
N2~DxVJ5cT assessable loss 应评税亏损
kA#>Xu/ assessable profit 应评税利润
@$~%C) %u assessable value 应评税值
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>TtkG|/U-T assessed value 经评估价值
53l9s <bOQ assessment 评税；评定；估价；评税单
Pb[wysy assessment number 评税编号；估价编号
ii~~xt1 assessment of additional tax 补加税评税
[>6:xGSe9X assessment of performance 业绩评估；实绩评价
4'_uN$${$ Assessor 评税主任
x2K.5q> asset price bubbles 资产价格泡沫
v sES` asset-backed securities 具资产保证的证券
^*R r x assets accretion 资产增值
9Y-s],2V assets and liabilities 资产与负债
8HTV"60hTs assets betterment statement 资产递增表；资产改进表
W~ DY-; assets lending 实物放款；有抵押贷款
*4+;E y assets of the company passing on the death 死者去世时转移的公司资产
IURi90Ir assets pledged as security for liabilities 用作负债抵押的资产
S
W assets portfolio 资产投资组合
Q=w\)qJ assets price 资产价格
Y+WOU._46I assets quality 资产质素
5z#>>|1># assets realization 资产变现
X"' }1o assets refinancing arrangement 资产再集资安排
{]|};E[}m assets securitization 资产证券化
;XGG&M%3 assets situated outside Hong Kong 在香港以外地方的资产
c< \ :lhl assets stripping 削减资产；拆卖资产
A!@D }n assets value 资产值
XlB`Z81j assignee 承让人
| F: ? assignment 转让；转让书；转让契
Az" 3f assignment of interest 权益转让
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3 u! assignment of letters patent and trade mark 专利证书及商标转让
3LX<&."z assignment of property 物业转让；物业转让书
L4 2C< assignment right 转让权
o),i2 assignor 转让人
WvNX%se]3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
,/JrQWgD Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^9"|tWf6O associate member 附属会员
l=bB ,7gL associated body corporate 相联法人团体
L suc*Ps associated company 相联公司；联属公司
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Bz!ddAvlK Association of Chartered Certified Accountants [ACCA] [United Kingdom]
/1Rm^s)2z 公认会计师公会〔英国〕
J%D'X lb Association of Futures Exchange Brokers 香港期货经纪协会
d) G7U$z~ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
4$ejJaE association of underwriters 承保人组织
"hp K8vQ assumption of control 接管
m5f/vb4l assurance 担保；保险；转易；转易书
TZPWMCN4 assurance of interest 权益的转易
8|V6Rg A% at 19XX price 按一九ＸＸ年价格计算
[ #uX{!q' at a discount 按赔价计算；按贴水价格计算；打折扣
F]S exP4:A at a premium 按溢价计算；按升水价格计算
E}\^GNT at call 通知付款；按通知
QT\ S>} at constant market price 按固定市价计算
sStaT R{ at constant price 按固定价格计算
$eRxCX?b2 at cost 按成本计算
=^=9z'u"= at current market price 按当时市价计算；按现时市价计算
xdp{y =,[ at current price 按当时价格计算；按现时价格计算
)"|g&= at factor cost 按要素成本计算；按生产要素成本计算
Bn47O~ at money-of-the-day price 按付款当日价格计算
`%F.]| Y0 at or better 按指定或较佳价位〔买卖指令〕
PS(9?rX#+ at par 按面值计算；平价
U}7$:hO"dX at sight 见票即付
I+8m1 * at the close 按收市盘
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8I8 at the opening 按开市盘
A$fd6+{ attestation 见证；见证条款
> 0:h(,?V at-the-money option 平价期权
<}N0 y*m attorney 受权人；受托代表人
g8!!:fdu attornment 新拥有人承认书
yBht4"\Al attributable profit 可归属利润
)v8;\1`s: attributable share value 可归属股份价值
duV|'ntr Auckland Stock Exchange 奥克兰证券交易所
+z;xl-*[ auction 拍卖
1H-R-NNJ: auctioneer 拍卖商
2P@>H_JFF audit 审计；核数
!bT0kP$3} Audit Commission 审计署
)Qb1$%r. Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
oQWS$\Rr. 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
1: q 55!b audit review 帐目审查
9%kY8#%SV Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
T?^AllUZQR audited account 审计帐目；经审计的帐目
m!N_TOl-^ audited annual account 经审计的周年帐目
./J.OU1 audited balance sheet 经审计的资产负债表
tG{e( auditor 核数师；核数主任；审计师
uSM4:!8 auditor's certificate 核数师证明书；审计师证明书
)0fQ(3oOg auditor's report 核数师报告；审计师报告
burEo.= Aussie bond 澳元债券
r"Pj ,}$A austerity budget 紧缩预算
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Y %B: Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
0ydAdgD Australia All Ordinaries Index 澳洲所有普通股票指数
C<6u} czA Australian Dollar [AUD] 澳元
>xJt&jW- Australian Options Market 澳大利亚期权市场
E' JVf%) Australian Securities Commission 澳洲证券事务监察委员会
i+Ob1B@w Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Y?ZTl762 Australian Stock Exchange 澳大利亚证券交易所
A$Es(<'9g Austrian Schilling [ATS] 奥地利先令
T1\Xz-1 authentication 认证；鉴证
;7tOFsV authority to purchase 委托购买证；委购书
^ylJ_lN&=1 authorization 认可；核准；授权；授权书
MvL%*("4b authorization by direction 指示授权
XuoI19V[ authorization by instruction 指令授权
WI[6 l6 authorization by warrant 令状授权
{BY`Wu:w authorization of unit trust 单位信托的认可
@bfaAh~ authorized agent 指定代理人
=qCVy: RL4 authorized capital 法定资本
3vQ?vS |2 authorized clerk 出市员
57v[b- SK authorized dealer 认可交易商
JNuo+ P q authorized financial institution 认可财务机构
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N+-N authorized fund 认可基金
K34ca-~ authorized fund house 获授权的基金公司；认可基金公司
vb{&T< authorized institution 认可机构
>F Z 6\ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
jEit^5^5| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
D3 ;^!ln]D authorized insurer 获授权保险人；获认可承保人
] bhzB authorized investment 特准投资项目
JEU?@J71O authorized person 获授权人
fG0rUi(8 authorized representative 获授权代表
kxTh tjgv authorized share capital 法定股本
= Ky 1v$< automated quotation system 自动报价系统
%}+j4n Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
X7NRQ3P@ 自动交易系统〔香港期货交易所有限公司〕
kx]f`b automatic adjustment mechanism 自动调整机制
=QRLKo#_ automatic adjustment system 自动调整系统
0O!%NL[, Automatic Clearing House 自动票据交换所
xfos>|0N automatic exchange rates accumulation system 自动化汇率累集系统
p9oru0q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
F 3,hx automatic teller machine [ATM] 自动柜员机
~Jp\' P7* autopay 自动转帐
9i,QCA available assets 可用资产
31Zl"-<#- available fiscal reserve 现存财政储备
H.O 7 Y available profit 可用利润
U/D\N0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
; =F^G?p^ average 平均；平均数；海损
5W 5\ *L average basic salary 平均基本薪金
n#,AZ& average consumer expenditure 平均消费开支；一般消费开支
V8[woJ5x average cost 平均成本
lJ R",_ average cost of land production 增辟土地平均成本
Z-Bw?_e_K average daily turnover 平均每日成交额
[AE]0cO@ average daily wage rate 平均每日工资率
L7q%u.nB1 average expenditure pattern 平均开支模式
6>Lr average growth rate 平均增长率
c}g^wLa average net fixed assets 固定资产平均净值
r\ ` R$ average of relatives 相对价格平均数
1wE~dpnx average price 平均价格
?Xh=rx_ average propensity to consume 平均消费倾向；一般消费倾向
j=
]WAjT average propensity to save 平均储蓄倾向；一般储蓄倾向
#x':qBv# average rate 平均率
o LuGW5wzj average revenue 平均收入；平均收益
&wK%p/? average stock 平均库存；平均存货
N}>`Xm 5' average yearly rent 平均年租
E"pq ZP = avoidance of double taxation 避免双重课税
!;zacw avoidance of tax 避税
