A:
zo:NE0 0 A share Ａ股；甲类股份
S#nW )=
abatement of tax 减税；减扣免税额
T9b Ut | ABN AMRO Bank N.V. 荷兰银行
g9gi7.'0 above-the-line expenditure 线上项目支出；经常预算支出
0}N"L ml above-the-line receipt 线上项目收入；经常预算收入
q``:[Sz ABSA Asia Limited 南非联合亚洲有限公司
_FkIg>s absolute change 绝对数值变更
a V#phP absolute expenditure 实际开支
\e~5Dx1 absolute guideline figure 绝对准则数字
^y[- e9O| absolute interest 绝对权益
}70A>JBw absolute order of discharge 绝对破产解除令
Wv]ODEd absolute profit margin 绝对利润幅度
cFr `9A\-n absolute value 实值；绝对值
N)4R.} absolutely vested interest 绝对既得权益
i JS7g absorbed cost 已吸收成本；已分摊成本
k(M(]y_ absorption 吸收；分摊；合并
SE6 c3 absorption rate 吸收率；摊配率；分摊率
\ `R8s_ S ACB Finance Limited 亚洲商业财务有限公司
R)6"P?h._4 acceptable form of reciprocity 合理的互惠条件
VM<$!Aaz acceptable rate 适当利率；适当汇率
WJy\{YAG acceptance agreement 承兑协议
OM81$Xo= acceptance for honour 参加承兑
$'3'[Nr(;t acceptor 承兑人；接受人；受票人
e?+&2zMq acceptor for honour 参加承兑人
{43 J 'WsJ accident insurance 意外保险
rUZ09>nDy Accident Insurance Association of Hong Kong 香港意外保险公会
P4fnBH4OQ accident insurance scheme 意外保险计划
#]r'?GN accident year basis 意外年度基准
]A:8x`z#F accommodation 通融；贷款
<[?ZpG accommodation bill 通融票据；空头票据
S=G2%u!; accommodation party 汇票代发人
w%- S5 # account balance 帐户余额；帐户结余
g0#w
4rGF) account book 帐簿
v(zfq'^%` account collected in advance 预收款项
WWT1_&0 account current book 往来帐簿
!o\e/ HGc! account of after-acquired property 事后取得的财产报告
Ll, U>y o account of defaulter 拖欠帐目
dUv(Pu(.# account payable 应付帐款
u{S"NEc account payee only [A/C payee only] 只可转帐；存入收款人帐户
7m8(8$-6 account receivable 应收帐款
^O,r8K{1n account receivable report 应收帐款报表
d ;i@9+ account statement 结单；帐单；会计财务报表
qWD(r q+9 account title 帐户名称；会计科目
B`:l;<&jX accountant's report 会计师报告
Nka 3H7 ` Accountant's Report Rules 会计师报告规则
ij?Ww'p9> accounting and auditing procedure 会计与审计程序；会计与核数程序
d6)+d9?< Accounting Arrangements 《会计安排》
B_* Ayk
accounting basis 会计基础
a|z@5r% accounting by Official Receiver 破产管理署署长呈交的帐目
OR}+) n{ Accounting Circular 《会计通告》
Z9eP(ip accounting class 会计类别
#3?}MC accounting date 记帐日期；会计结算日期
mJYD"WgY accounting for money 款项核算
<GLn!~Px@5 Accounting Officer 会计主任
}=|pl z} accounting period 会计报告期；会计期
Cv [1 HO< accounting policy 会计政策；会计方针
<`WcI`IA b accounting practice 会计惯例
'V \V=yc1 accounting principle 会计准则
D 4sp+ accounting record 会计记录
PJ\ k| accounting report 会计报告
*MQ`&;Qa, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
jZ''0Lclpc Accounting Society of China 中国会计学会
Nh\o39= accounting statement 会计报表
;9LOeH? accounting system 会计制度；会计系统
D 9UM8Hxi accounting transaction 会计事项；帐务交易
N_/+B]r }T accounting treatment 会计处理
NryOdt tI accounting year 会计年度
;SX~u*`R accretion 增值；添加
MaPI<kYQv accrual 应计项目；应累算数目
]E6 r )C accrual basis 应计制；权责发生制
';v1AX}5q accrual basis accounting 应计制会计；权责发生制会计
Z\cD98B# accrue 应累算；应计
Ss_}@p ^ accrued benefit 应累算利益
= .w~qL accrued charges 应计费用
^?*<.rsG accrued cumulative preference share dividend 应累算的累积优先股股息
: (@P
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@8$ z2 accrued interest payable 应付利息；应计未付利息
~/XDA:nfL: accrued interest receivable 应收利息；应计未收利息
("{"8 accrued right 累算权益
PkLNIp1 accruing profit 应累算的利润
"Q{ l])N accumulated fiscal reserve 累积财政储备
$ Ggnn# accumulated profit 累积利润；滚存溢利
`Y qXF=- accumulated reserve 累积储备
xsiJI1/68 accumulation of surplus income 累积收益盈余
*F!1xyg acquired assets 既得资产
k SgE_W) acquisition 收购；购置；取得
* eX/Z Cn acquisition cost 购置成本
*f_A :`: acquisition expenses 购置费用
V7.g , acquisition of 100% interest 收购全部股权
JW )f'r_f acquisition of control 取得控制权
J 5';Hb) acquisition of fixed assets 购置固定资产
(4Nj3 x
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,HI% ym acquisition price 收购价
` 5!AHQ/ act of God 天灾
@DF7j|]tV acting partner 执事合伙人
C|h Uyo active market 买卖活跃的市场；交投畅旺的市场；旺市
@BG].UJo active partner 积极参与的合伙人
K/ j u=> active trading 交投活跃
crN*eFeW actual circulation 实际流通
1z4_QZZ.NG actual cost 实际成本
pWq+`|l$ actual expenditure 实际开支；实际支出
r-yUWIr
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b`@C #qB actual market 现货市场
(w: ,iw# actual price 现货价；实际价格
P$Oj3HD LM actual profit 实际利润
iQS, @ 6 actual quotation 实盘；实际价位；实际报价
53gLz_ee actual year basis 按实际年度计算
2pU'&8 actuals 实货
Y}: 4y$< actuarial investigation 精算调查
r7L.W actuarial principle 精算原则
/'5d0' ,M actuarial report 精算师报告
^9 ]iUx Actuarial Society of Hong Kong 香港精算学会
V) l:fUm2 actuarial valuation 精算师估值
Dh}(B$~Oz+ actuary 精算师
a(=lQ(v/? ad referendum agreement 暂定协议；有待覆核的协定
{dm>]@"S ad valorem duty 从价税；按值征税
)RT?/N W ad valorem duty system 从价税制
9 M%Gnz ad valorem fee 从价费
O ;[Mi ad valorem tariff 从价关税
p$qk\efv*4 additional allowance 额外免税额
N-_ APWA additional amount for unexpired risk 未过期风险的额外款额
jT}={[9b additional assessable profit 补加应评税利润
$;'M8L additional assessment 补加评税
\$*CXjh3G additional commitment 额外承担
3ce$eZE additional commitment vote 额外承担拨款
8?Ju\W additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
#o7)eKeQ additional dependent parent allowance 供养父母额外免税额
6@t& additional provision 额外拨款
d;]m wLB0 additional stamp duty 附加印花税
6u lx0$[ additional tax 补加税罚款；补加税款
=y _KL Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
BgQ/$, adjudged bankrupt 被裁定破产
I`H&b&
.` adjudicated bankrupt 裁定破产人
(RV#piM adjudication fee 裁定费；评定印花税额手续费；评估契据费
s1 [&WDedM adjudication of bankruptcy 裁定破产；宣告破产
s)`( @"{ adjudication of insolvency 裁定无力偿还债务
kfZ `|w@q adjusted actual 经调整的实数；调整后的实数
IG QBTdPUa adjusted current assets 经调整的流动资产；调整后的流动资产
$
P 5K adjusted figure 经调整的数字；调整后的数额
=CJ`0yDQ> adjusted liabilities 经调整的负债；调整后的负债
DXI4DM"15I adjusted loss 经调整的亏损；调整后的亏损
P.C?/7$7Z+ 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
Tx!t3;Yz[ adjusted profit 经调整的利润；调整后的利润
8.n#@% adjusted surplus 经调整的盈余额；调整后的盈余额
\)r M C] adjusted value 经调整的价值；调整后的价值
z!O;s
ep?/ adjustment 调整；修订；理算〔保险〕
HI 1 T adjustment centre 调剂中心
^4 +NPk
adjustment lag 调整过程的时间差距；调整时差
$q z{L~ < adjustment mechanism 调整机制
+pwTM]bV adjustment of loss 亏损调整
&K[sb% adjustment process 调整过程；调整程序
4
ZnQpKg adjustment range 调整幅度
5X =1a*2'] administered exchange rate 受管制汇率
]vvA]e Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%UrNPk administration expenses 行政费用
N%}J:w administration fee 手续费；行政费
BVNJas administration in bankruptcy 破产管理
nPdk vs administration order 遗产管理令
8wvHg_U6W administrator 管理人；遗产管理人
">CRFee0 administrator of the estate 遗产管理人
4KtD
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yuBRYy#E|% admission of proof 接纳债权证明
* 3fl}l advance 放贷款项；垫付款项；预支款项；预付款项
P dqvXc advance account 暂支帐目；预付款帐户
bE.<vF& advance compensation 预付补偿金
Ye&/O<G'V advance from shareholder 股东垫款
jI 7 x<= advance pending reimbursement 预支以待日后付还
,"is%O. advanced economy 先进经济体系
Lv['/!DJ| advancement 预付；预付财产
SyVXXk 0 advances warrant 垫款令
Si]?4:E7 = advancing 贷出
(m:Q'4Ep adverse balance 逆差
jmwN 1Se> adverse exchange 逆汇
SNOc1c<~ advertisement addressed to shareholders 在报章刊登的致股东通告
Y 4 z advice for collection 托收通知书
P|@[D=y advice of drawing 提款通知书；汇票通知书
@ i! +Z advice of payment 付款通知
zPp22 Advisory Committee [Securities and Futures Commission]
fc@<' -VA 谘询委员会〔证券及期货事务监察委员会〕
J FnE{ Advisory Committee on Diversification 经济多元化谘询委员会
Rf8Obk< affidavit 誓章；遗产申报誓章
W9Azp8)p] affidavit of no receipt 述明无收款的誓章
Es7
c2YdU affiliate 联号；联营公司；附属公司
:XFQ}Cl affiliated company 附属公司；联号；联营公司
' X wv, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4;J.$ affordability 负担能力
#~nXAs]Q African Development Bank [AfDB] 非洲开发银行
Nuot[1k S after-acquired property 事后取得的财产
8xAI n>,_ after-hours dealing 市后交易
>;,23X after-tax profit 税后盈利；税后利润；税后溢利
: ?zq! agency agreement 代理协议
G<-KwGy,D agency expenses 代理机构的开支
1a(\F 7 agency fee 代理费
[;,E c w^ Agency Law 《代理法》
E/oLE^yL agent 代理人；承销人
Db|JR agent of company 公司代理人
? wG agent's fee 代理人费；经纪费
/!5ohQlPJ aggregate 总计；总数；总体数字
,\"x#Cc f aggregate amount 总款额；总额
]^>Inh! aggregate assets and liabilities 总体资产与负债
|OF3O,5z aggregate at constant price 按固定价格计算的总体数字
Q2ne]MI aggregate demand 总需求
,H"}Rw aggregate gross position 总持仓量
GBb8 }lx aggregate limit 总限额
1 3/,^? aggregate of salaries tax 合计薪俸税
"r@#3T $ aggregate performance 总体表现；总体业绩
59D '*!l- aggregate supply 总体供应
, c`6- aggregate surplus 总盈余
#Y7iJPO aggregate total 整体总额
6O{QmB0KK aggregate value 总值；合计价值
/]z #V' aggregated basis 合计基准
<tbs,lcw; aggregated net chargeable income 合计应课税入息实额
Tdh.U {Nz aggregation 合并计算；合计；总和
>$rH,Er aggregation of incomes of husband and wife 夫妇入息合并计算
+
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7=fN vES2 agio 差价；贴水
*(yw6(9% 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》
$!9U\Au>2 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
N7"cMAs\G 《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》
u3 LoP_| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
OXM=@B<" 《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》
JJ) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6/wC StZ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
F~eYPaEKy! agreement for a settlement 授产协议
i`l;k~rP agreement for assignment 转让协议
#]c_ 2V agreement for sale 售卖协议；买卖协议
9'H:pb2 agreement for sale and purchase 买卖协议
Szu @{lpP@ agreement for the payment of interest 支付利息协议
W#g!Usf:/ agreement for the repayment of money 还款协议
],!}&#| agreement of reinsurance 再保险协议
sYXL VJ>b Agricultural Bank of China 中国农业银行
cLL2
' air passenger departure tax 飞机乘客离境税
$> QJ%v9+ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
bz nMD airport tax 机场税
-2}ons( alcohol duty 酒精税
SbUac< alienation 让与；让渡；转让
#B?lU"f8q^ alimony 生活费；赡养费
e/ g9r All Ordinaries Index [AOI] 所有普通股指数
K S5a 8'U all risks 全险；综合险
aO inD All Sales Record for Stock Market 《股票市场成交报告》
] rqx><!
Allied Capital Resources Limited 新联财务有限公司
?
}ff O all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Z"Lr5'} allocation letter 拨款信件
3<)][< Ud allocation of fund 分配款项；预留款项
VSUWX 1k4% allocation of profit 利润分配；溢利分配
t3.;qDy allocation warrant 拨款令
^"lEa-g& allotment 分配；配股
Xl<*Fn? allotment notice 股份配售通知；配股通知
%?V~7tHm> allotment of shares 股份分配
Q1kM 4Up allowable 可获宽免；免税的
a6h+?Q7uF allowable business loss 可扣除的营业亏损
NoF|j57?u' allowable expenses 可扣税的支出
& $T7eOiZ allowance 免税额；津贴；备抵；准备金
E Y !o#m allowance for debts 债项的免税额
N?rE:0SJ allowance for depreciation by wear and tear 耗损折旧免税额
mDA+
.l&)b allowance for funeral expenses 殡殓费的免税额
M7Xn=jc allowance for inflation 为通货膨胀而预留的款项；通胀准备金
1jz u-s ,F allowance for repairs and outgoings 修葺及支出方面的免税额
ib> ~3s; allowance to debtor 给债务人的津贴
er
BerbEEH alteration of capital 资本更改
Z onn alternate trustee 候补受托人
aEa.g.SZ amalgamation 合并
QaE! ?R ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#$U/*~m $ ambit of charges 征税范围；收费范围
FnOa hLS amended valuation 经修订的估值
1)97AkN(O American Commodities Exchange 美国商品交易所
}3WP:Et American Express Bank Limited 美国运通银行
_XT; American Stock Exchange 美国证券交易所
q l5&&e=- amortization 摊销
b O}&i3.L; amount due from banks 存放银行同业的款项
yfqe6-8U amount due from banks abroad 存放海外银行同业的款项
GHi'ek <?^ amount due from holding companies 控股公司欠款
/i_FA]Go amount due from local banks 存放本港银行同业的款项
=_N $0 amount due to banks 银行同业的存款
? c"i V amount due to banks abroad 海外银行同业的存款
>Z gV8X: amount due to holding companies 控股公司存款
-~J5aG[@~> amount due to local banks 本港银行同业的存款
i& \ >/ 1 amount due to outport banks 外埠银行同业的存款
x<w-j[{k_K amount for note issue 发行纸币的款额
zFYzus`> amount of bond 担保契据的款额
H;AMRL o4z amount of consideration 代价款额
aS>cXJ;= amount of contribution 供款数额
9zx 9t amount of indebtedness 负债款额
hH05p!2 amount of principal of the loan 贷款本金额
^HuB40 amount of rates chargeable 应征差饷数额
&>Z;>6J, amount of share capital 股本额
fV6ddh amount of sums assured 承保款额
fpO2bD% $8 amount of variation 变动幅度
]sP amount of vote 拨款数额
PN J&{4wY amount payable 应付款额
5TeGdfu @ amount receivable 应收款额
f4 + P2j Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}2c&ARQ.m> analysis 分析
s6} SdmE ancillary risk 附属风险
IY!8j$'| annual account 周年帐目；周年帐目报表；年度决算；年结
!"E/6z2&(k annual accounting date 年结日期
,|#biT-<T annual allowance 每年免税额；年积金；年度津贴；年津
o7PS1qcya< annual balance 年度余额
\ j.l1O annual disposable income 每年可动用收入
psiuoYf annual estimates 周年预算
#
eFdu annual fee 年费
9R-2\D] annual general meeting 周年大会
g{>0Pa 1?C annual growth rate 年增率；每年增长率
k7sD " xR3 annual long-term supplement 长期个案每年补助金
y5^OD63s annual pensionable emolument 可供计算退休金的年薪
y
La E] annual report 年报
/&c zaAR- Annual Report on the Consumer Price Index 《消费物价指数年报》
&(p5z4Df annual return 周年报表；周年申报表；每年报税表格
NCo!n$O1~ Annual Return Rules 《周年报表规则》
4OAR ["f annual review of consumer prices 每年消费物价回顾
vw a*'C annual roll-forward basis 逐年延展方式
= jxy4`oF annual salary 年薪
(?GW/pLK] annual statement 年度报表；年度决算表
nHZhP 4W Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
!`W0 ;0'Zg annuitant 年金受益人
oxI? 7dy5 annuity 年金
x wwL
annuity contract 年金合约
CQ{{J{pU" annuity on human life 人寿年金
>b:5&s\9 antecedent debt 先前的债项
gg#lI| ante-dated cheque 倒填日期支票
tef>Py anticipated expenditure 预期开支
B:cQsaty anticipated net profit 预期纯利
x] R0zol anticipated revenue 预期收入
@FF{lK?[
anti-inflation measure 反通货膨胀措施
:>H {? anti-inflationary stance 反通货膨胀立场
v:w^$]4 apparent deficit 表面赤字
X1[zkb apparent financial solvency 表面偿债能力
6rCUq
apparent partner 表面合伙人
'V <ZmJ2 application for personal assessment 个人入息课税申请书
}!|$;3t+c application of fund 资金应用
!\Cu J5U application to release as liquidator and to destruct the books of accounts and documents
z/p^C~|} 申请免除清盘人职务及毁灭帐簿与文件
,":_ CY4( appointed actuary 委任精算师
F~OQ'59!Pf appointed auditor 委任核数师；委任审计师
F,K))325 appointed trustee 委任的受托人
Z0XQ|g kH appointer 委任人
,C_MB1u apportioned pro rata 按比例分摊
nYv keT apportionment 分配；分摊
*Utx 0Me Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Tfv @oPu apportionment formula 分摊方程式
n!Y}D:6c6 apportionment of estate duty 遗产税的分摊
q @ wX= appraisal 估价；评估
<QaUq ` , appreciable growth 可观增长
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V appreciable impact 显着影响
7;r3Bxa
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/1> appreciation 增值；升值
;'[?H0Jw' appreciation against other currencies 相对其他货币升值
Znh;#%n| appreciation of the exchange value of Hong Kong dollar 港元汇值上升
#~qza ETv, appreciation tax 增值税
vI48*&]wTf appropriation 拨款；拨用；拨付
fgF@ x appropriation account 拨款帐目
t!B,%,Dp Appropriation Bill 拨款法案
\.P#QVuQ appropriation-in-aid system 补助拨款办法
Yg 2P( approved assets 核准资产
uI9 +@oV approved basket stock 认可一篮子证券
_oefp*iWS approved budget 核准预算
PB BJ.!Pb approved charitable donation 认可慈善捐款
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approved charitable institution 认可慈善机构
a6It1%a+ approved currency 核准货币；认可货币
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mUTMY approved estimates 核准预算
* {p:C approved estimates of expenditure 核准开支预算
zh(=kS ` approved overseas insurer 核准海外保险人
CalW J approved overseas trust company 核准海外信托公司
K0 5T`+N, approved pooled investment fund 核准汇集投资基金
:gRVa=}= approved provident fund scheme 认可公积金计划
"s t+2# { approved provision 核准拨款
I\[z(CHg @ approved redeemable share 核准可赎回股份
<1_3`t approved regional stock 认可地区性证券
q,;wD1_wG approved retirement scheme 认可退休金计划
g2u\gR5 approved subordinated loan 核准附属贷款
WK#%G arbitrage 套戥；套汇；套利
A q>?G+ arbitrageur 套戥者；套汇者
I@#IXH?6 arbitrary amount 临时款项
']1a arrangement 措施；安排；协定
%ca` v;]. arrears 欠款
:n%& arrears of pay 欠付薪酬
A#i[Us| arrears of revenue 逾期未收税款；逾期未收的帐项
^ .~ e articles of association 组织章程；组织细则；组织章程细则
`ah"Q;d$ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6UqDpL7^U ascertainment of profit 确定利润
RfCu5 Kn "Asia Clear" “亚洲结算系统”
? 5OK4cR Asia Commercial Bank Ltd. 亚洲商业银行有限公司
L EFL KC Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
2 nL*^hhh Asian Development Fund [ADF] 亚洲发展基金
WU,b<PU & Asian dollar bond 亚洲美元债券
0&tr3!h\ Asian dollar market 亚洲美元市场
hVd_1|/X Asian dollar rate 亚洲美元利率
#|=lU4Bf Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
FNo.# Z5+b Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6
Pdao{P asked price 沽盘；喊价；索价；卖方报价
I"Ko sSs assessable income 应评税入息
'cc{sjG assessable loss 应评税亏损
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A assessable profit 应评税利润
s l P>; assessable value 应评税值
{yd(n_PqY assessed profit 估定利润
}-9 c1&m assessed value 经评估价值
-"#jRP]# assessment 评税；评定；估价；评税单
(/{ bJt~b assessment number 评税编号；估价编号
#n|eq{fkK assessment of additional tax 补加税评税
?<M x* l assessment of performance 业绩评估；实绩评价
'tX}6wurf Assessor 评税主任
g+?2@L$L asset price bubbles 资产价格泡沫
"2 :zWh7| asset-backed securities 具资产保证的证券
t7,$u- assets accretion 资产增值
b+$wx~ PLi assets and liabilities 资产与负债
)FfS7 C\. assets betterment statement 资产递增表；资产改进表
oc[z dIk assets lending 实物放款；有抵押贷款
t=jG $A assets of the company passing on the death 死者去世时转移的公司资产
W q }W )E assets pledged as security for liabilities 用作负债抵押的资产
Pw6%,?lQ assets portfolio 资产投资组合
pP#|: % assets price 资产价格
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assets quality 资产质素
=&DuQvN, assets realization 资产变现
m5, &;~ assets refinancing arrangement 资产再集资安排
^ _W] @m2 assets securitization 资产证券化
#GUD^#Jh assets situated outside Hong Kong 在香港以外地方的资产
s'Qmr s
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<vxTfE@>bp assets value 资产值
Q6N?cQtOT assignee 承让人
w")m]LV assignment 转让；转让书；转让契
2|NQ5OA0 assignment of interest 权益转让
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Qg$h S assignment of letters patent and trade mark 专利证书及商标转让
z2#k /3%o= assignment of property 物业转让；物业转让书
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b p" assignment right 转让权
5FsfJpw assignor 转让人
J]Rh+ @r. associate 有联系的人；有关连人士；相联者；合伙人；联系人
<KI >:@|Sc Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^}J,;Zhu5 associate member 附属会员
O2U }jHsd associated body corporate 相联法人团体
J2Qt! - associated company 相联公司；联属公司
iDltN]zS associated corporation 相联法团
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na@gn Association of Chartered Certified Accountants [ACCA] [United Kingdom]
bh3yH>Zns 公认会计师公会〔英国〕
SQMt R2 Association of Futures Exchange Brokers 香港期货经纪协会
G 6xN R Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
@![1W@J association of underwriters 承保人组织
vV "I }L assumption of control 接管
LX =cx$ K assurance 担保；保险；转易；转易书
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' assurance of interest 权益的转易
+&E\w,Vq^ at 19XX price 按一九ＸＸ年价格计算
@twi<U_ at a discount 按赔价计算；按贴水价格计算；打折扣
!"'6$"U\K at a premium 按溢价计算；按升水价格计算
o'Y/0hkh at call 通知付款；按通知
w?Cho</Xu at constant market price 按固定市价计算
uh>"TeOi at constant price 按固定价格计算
>X=V Ph8 at cost 按成本计算
~~Rq$'q} at current market price 按当时市价计算；按现时市价计算
$6 4 {Ff at current price 按当时价格计算；按现时价格计算
F'JT7# eX at factor cost 按要素成本计算；按生产要素成本计算
A-rj: k! at money-of-the-day price 按付款当日价格计算
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=2 at or better 按指定或较佳价位〔买卖指令〕
*nv ^ s at par 按面值计算；平价
&[N_{O| at sight 见票即付
,jl4W+s at the close 按收市盘
'a:';hU3f at the opening 按开市盘
u<+"#.[2v~ attestation 见证；见证条款
IIF <Zkpb at-the-money option 平价期权
,C:^K`k& attorney 受权人；受托代表人
y'z9Ya attornment 新拥有人承认书
EiyHZ attributable profit 可归属利润
90ov[|MkM attributable share value 可归属股份价值
,D& -.`'E Auckland Stock Exchange 奥克兰证券交易所
1Ve~P"w auction 拍卖
[@]i_L[ auctioneer 拍卖商
#/\Zo &V8 audit 审计；核数
[jGE {<Je Audit Commission 审计署
d@tNlFfS Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_ D"S 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
WmRu3 O audit review 帐目审查
;1>V7+/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
gJg+
]-h/ audited account 审计帐目；经审计的帐目
+6n\5+5 audited annual account 经审计的周年帐目
n]>L"D, audited balance sheet 经审计的资产负债表
/2Ok;! . auditor 核数师；核数主任；审计师
Ds{DVdqA$c auditor's certificate 核数师证明书；审计师证明书
M<Y{Cs auditor's report 核数师报告；审计师报告
3 FMYs&0r4 Aussie bond 澳元债券
Ow v}lJ austerity budget 紧缩预算
3{TE6&HIa Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
m'; 4`Y5- Australia All Ordinaries Index 澳洲所有普通股票指数
x1" 8K Australian Dollar [AUD] 澳元
`3z6y& dmx Australian Options Market 澳大利亚期权市场
jLw|F-v-l< Australian Securities Commission 澳洲证券事务监察委员会
D8{f7{ nY Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Dv4 H^ Australian Stock Exchange 澳大利亚证券交易所
X + /^s) Austrian Schilling [ATS] 奥地利先令
b=SCyGxlZ5 authentication 认证；鉴证
~3|)[R=+p1 authority to purchase 委托购买证；委购书
9S<V5$} authorization 认可；核准；授权；授权书
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:j'd authorization by direction 指示授权
@ *5+ZAF authorization by instruction 指令授权
*@W B aN+ authorization by warrant 令状授权
Ql,WKoj* authorization of unit trust 单位信托的认可
v|@EuN14< authorized agent 指定代理人
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]{c b/m authorized capital 法定资本
Fz5eCe\B authorized clerk 出市员
/ !60oV4p0 authorized dealer 认可交易商
/XdLdA!v authorized financial institution 认可财务机构
MOm+t]vq1 authorized fund 认可基金
ucJ8l(?Qc authorized fund house 获授权的基金公司；认可基金公司
l-SVI9|<0 authorized institution 认可机构
di<g" 8 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
+6L.a3&(b authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
'CRjd~L authorized insurer 获授权保险人；获认可承保人
u X6rCokr authorized investment 特准投资项目
a FL< (,~r authorized person 获授权人
^Of\l:q* authorized representative 获授权代表
f{|n/j;n=C authorized share capital 法定股本
g+xcKfN{ automated quotation system 自动报价系统
HaR x(p0 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
OUN"'p%% 自动交易系统〔香港期货交易所有限公司〕
Vygh|UEo automatic adjustment mechanism 自动调整机制
(aB:P03 automatic adjustment system 自动调整系统
zXx A" Automatic Clearing House 自动票据交换所
XMaw:Fgr automatic exchange rates accumulation system 自动化汇率累集系统
ZbH_h]1$D Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
=!/T4Oo automatic teller machine [ATM] 自动柜员机
^__ P;Gr ` autopay 自动转帐
Z`n "}{ available assets 可用资产
ojV N -*5
available fiscal reserve 现存财政储备
(.b!kfC available profit 可用利润
J@J` ) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
!|cM<}TF, average 平均；平均数；海损
${97G# average basic salary 平均基本薪金
MYVb ! average consumer expenditure 平均消费开支；一般消费开支
7}(YCZny5 average cost 平均成本
@scSW 5+ average cost of land production 增辟土地平均成本
9MbF: average daily turnover 平均每日成交额
x$pz(Q&v average daily wage rate 平均每日工资率
Hdjp^O ! average expenditure pattern 平均开支模式
LwH+X:?i average growth rate 平均增长率
aa I5x average net fixed assets 固定资产平均净值
\t? ;p-+ta average of relatives 相对价格平均数
J?jxD/9Yb average price 平均价格
u5`b")a average propensity to consume 平均消费倾向；一般消费倾向
-: Q"aeC5 average propensity to save 平均储蓄倾向；一般储蓄倾向
R0F&!y !B average rate 平均率
A>*#Nw5L average revenue 平均收入；平均收益
ho!qXS average stock 平均库存；平均存货
2N.!#~_2 D average yearly rent 平均年租
~SXqhX-` avoidance of double taxation 避免双重课税
`Y, Rk avoidance of tax 避税
