A:
]>[ 0DX]j A share Ａ股；甲类股份
XQZiJ
%' abatement of tax 减税；减扣免税额
c| X }[ ABN AMRO Bank N.V. 荷兰银行
Q}#xfrprF above-the-line expenditure 线上项目支出；经常预算支出
y< P Q$D) above-the-line receipt 线上项目收入；经常预算收入
g#o9[ s u ABSA Asia Limited 南非联合亚洲有限公司
X? Or. absolute change 绝对数值变更
.\8LL,zT absolute expenditure 实际开支
1V-si bE absolute guideline figure 绝对准则数字
e E@7AM absolute interest 绝对权益
j | LO g absolute order of discharge 绝对破产解除令
5:%`&B\ absolute profit margin 绝对利润幅度
4c<\_\\c k absolute value 实值；绝对值
)\ J~KB4 absolutely vested interest 绝对既得权益
T1;>qgp4b absorbed cost 已吸收成本；已分摊成本
u56F;y absorption 吸收；分摊；合并
9]:F!d/ absorption rate 吸收率；摊配率；分摊率
fvj ACB Finance Limited 亚洲商业财务有限公司
y h{U!hG acceptable form of reciprocity 合理的互惠条件
AsR}qqG acceptable rate 适当利率；适当汇率
Wz;@Rl|F acceptance agreement 承兑协议
y 7z)lB y\ acceptance for honour 参加承兑
%`lLX/4 ~ acceptor 承兑人；接受人；受票人
>]kZ2gVt acceptor for honour 参加承兑人
o w;a7 accident insurance 意外保险
s` =&l Accident Insurance Association of Hong Kong 香港意外保险公会
!{v Zvy" accident insurance scheme 意外保险计划
s1p< F, accident year basis 意外年度基准
n >xuef accommodation 通融；贷款
iB + _+A accommodation bill 通融票据；空头票据
@>+`1C accommodation party 汇票代发人
5m\ )82s account balance 帐户余额；帐户结余
5>h/LE]" account book 帐簿
"8E=*2fcw account collected in advance 预收款项
=.qPjp_Q d account current book 往来帐簿
G$2Pny<! account of after-acquired property 事后取得的财产报告
9/{ 8Y & account of defaulter 拖欠帐目
A @e!~ account payable 应付帐款
u/%Z0`X account payee only [A/C payee only] 只可转帐；存入收款人帐户
a\KM^jrCD account receivable 应收帐款
cCcJOhk|d account receivable report 应收帐款报表
j9. %(* account statement 结单；帐单；会计财务报表
iYGa4@/uM account title 帐户名称；会计科目
r|y\F L accountant's report 会计师报告
n<ecVFft Accountant's Report Rules 会计师报告规则
E5\>mf
,;u accounting and auditing procedure 会计与审计程序；会计与核数程序
L;fz7? _j Accounting Arrangements 《会计安排》
=)J )xH !N accounting basis 会计基础
(/7cXd@\6 accounting by Official Receiver 破产管理署署长呈交的帐目
YD#L@:&gv Accounting Circular 《会计通告》
?O0,) hro accounting class 会计类别
~ J
>Jd accounting date 记帐日期；会计结算日期
_)6r@fZ.p accounting for money 款项核算
r(<91~Ww Accounting Officer 会计主任
3gv?rJ V accounting period 会计报告期；会计期
r9p ((ir accounting policy 会计政策；会计方针
I_|W'% N] accounting practice 会计惯例
&_' evZ8 accounting principle 会计准则
V!s#xXD } accounting record 会计记录
n>,? V3ly accounting report 会计报告
F(w<YU %6 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
B[5<& Accounting Society of China 中国会计学会
SVPksr accounting statement 会计报表
<3x:nH @ accounting system 会计制度；会计系统
$ |VdGRZ1 accounting transaction 会计事项；帐务交易
Z>*a:| accounting treatment 会计处理
10_ >EY` accounting year 会计年度
OX [r\ accretion 增值；添加
Ct$\!|aR accrual 应计项目；应累算数目
D8`SI2 1P accrual basis 应计制；权责发生制
Nj +^;Y accrual basis accounting 应计制会计；权责发生制会计
DIgu r}q)@ accrue 应累算；应计
A(z
m accrued benefit 应累算利益
QiaBZAol accrued charges 应计费用
ktM7L{Nz accrued cumulative preference share dividend 应累算的累积优先股股息
tUGF8?&
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()Q q7/ accrued interest payable 应付利息；应计未付利息
M$} AJS%8 accrued interest receivable 应收利息；应计未收利息
mqDI'~T9 u accrued right 累算权益
Yw\lNhoPS accruing profit 应累算的利润
/ 1eeNbd accumulated fiscal reserve 累积财政储备
6 kD. accumulated profit 累积利润；滚存溢利
NleMZ accumulated reserve 累积储备
9 $^b^It accumulation of surplus income 累积收益盈余
eL
[.;_ acquired assets 既得资产
$ )6x3&]P acquisition 收购；购置；取得
7_J0[ C!G acquisition cost 购置成本
}/jWa |)f acquisition expenses 购置费用
gI/(hp3o b acquisition of 100% interest 收购全部股权
{uxTgX acquisition of control 取得控制权
I(j$^DA. acquisition of fixed assets 购置固定资产
>|mZu)HIY; acquisition of shell “买壳”
8Ep! acquisition price 收购价
(Mw+SM3< act of God 天灾
xdMY2u acting partner 执事合伙人
z7pw~Tqlz active market 买卖活跃的市场；交投畅旺的市场；旺市
eKRE1DK active partner 积极参与的合伙人
biRkq c; active trading 交投活跃
ADA} _|O actual circulation 实际流通
W9S6
SO^\ actual cost 实际成本
.u]d5z
BR actual expenditure 实际开支；实际支出
v =DC3oh- actual income 实际入息；实际收入；实际收益
u R]8ZT") actual market 现货市场
P!lfk:M^; actual price 现货价；实际价格
T>, [V: actual profit 实际利润
S$4 6YQ actual quotation 实盘；实际价位；实际报价
P gsG*5WQ actual year basis 按实际年度计算
2_TFc2d actuals 实货
k&npC8oA actuarial investigation 精算调查
3 ;A Jp_; actuarial principle 精算原则
I~nz~U:ak actuarial report 精算师报告
Lzx2An@R Actuarial Society of Hong Kong 香港精算学会
T&j:g g actuarial valuation 精算师估值
pk6<wAs*?# actuary 精算师
A>)Ced! ad referendum agreement 暂定协议；有待覆核的协定
RQ4+EW 1G ad valorem duty 从价税；按值征税
|gU)6}V@ ad valorem duty system 从价税制
BN6cu9a ad valorem fee 从价费
EtQ:x$S_ ad valorem tariff 从价关税
24\^{3nOK additional allowance 额外免税额
cI-@nV additional amount for unexpired risk 未过期风险的额外款额
* D vQnj additional assessable profit 补加应评税利润
i/ PL!'o q additional assessment 补加评税
r(rT.D& additional commitment 额外承担
BE!l{ additional commitment vote 额外承担拨款
SeLF ubs_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
T/:6Z additional dependent parent allowance 供养父母额外免税额
H(Y 1%@ additional provision 额外拨款
T=CJUla additional stamp duty 附加印花税
%eGI]!vf additional tax 补加税罚款；补加税款
*77Y$X##k Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
q9c-UQB(! adjudged bankrupt 被裁定破产
}/ Qj8l. adjudicated bankrupt 裁定破产人
]1M Z:]k adjudication fee 裁定费；评定印花税额手续费；评估契据费
0D0 uzUD- adjudication of bankruptcy 裁定破产；宣告破产
u"8KH
u5C@ adjudication of insolvency 裁定无力偿还债务
#VxN [770 adjusted actual 经调整的实数；调整后的实数
lUw=YM adjusted current assets 经调整的流动资产；调整后的流动资产
IuMJ-" adjusted figure 经调整的数字；调整后的数额
7Rn
4gT adjusted liabilities 经调整的负债；调整后的负债
6=S z5MC adjusted loss 经调整的亏损；调整后的亏损
&AVX03P adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
)5u#'5I> adjusted profit 经调整的利润；调整后的利润
Iu^I?c[ adjusted surplus 经调整的盈余额；调整后的盈余额
|W}D_2 adjusted value 经调整的价值；调整后的价值
Z:diM$Z? 7 adjustment 调整；修订；理算〔保险〕
d+"F(R9 adjustment centre 调剂中心
cv. j adjustment lag 调整过程的时间差距；调整时差
m%c]+Our` adjustment mechanism 调整机制
*n EG<Y) adjustment of loss 亏损调整
Y Azj>c& adjustment process 调整过程；调整程序
'Z)#Sz Y adjustment range 调整幅度
AYDAt5K_ administered exchange rate 受管制汇率
}|)T<|Y; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
V6B[eV$D administration expenses 行政费用
hsJGly5H administration fee 手续费；行政费
)~IOsTjI administration in bankruptcy 破产管理
\Qq YH^M administration order 遗产管理令
X]dN1/_ administrator 管理人；遗产管理人
EAE#AB-A administrator of the estate 遗产管理人
yoz-BS admission of debt 债项承认书
xm t D0U1 admission of proof 接纳债权证明
"G Jhx/zt advance 放贷款项；垫付款项；预支款项；预付款项
! 6R| advance account 暂支帐目；预付款帐户
k#Qjm 9V advance compensation 预付补偿金
h?vny->uJ advance from shareholder 股东垫款
<- R% advance pending reimbursement 预支以待日后付还
'C @yJf advanced economy 先进经济体系
%BQ?DTtb7' advancement 预付；预付财产
W,:j >v g advances warrant 垫款令
09i7 7 advancing 贷出
Vddod adverse balance 逆差
XANJ A adverse exchange 逆汇
3ouo4tf$H. advertisement addressed to shareholders 在报章刊登的致股东通告
)JU`Z @?8 advice for collection 托收通知书
h!tg+9 % advice of drawing 提款通知书；汇票通知书
"! [K Q advice of payment 付款通知
uE>m3Y(aP Advisory Committee [Securities and Futures Commission]
T Ci0]Y~a 谘询委员会〔证券及期货事务监察委员会〕
}%<cF i & Advisory Committee on Diversification 经济多元化谘询委员会
:*-O;Yw?S@ affidavit 誓章；遗产申报誓章
D;OPsN Q affidavit of no receipt 述明无收款的誓章
{mLv?"M] affiliate 联号；联营公司；附属公司
. (s@{= affiliated company 附属公司；联号；联营公司
i_nUyH%b affirmation [estate duty] 非宗教式宣誓〔遗产税〕
`%~f5< affordability 负担能力
dP"c m0 African Development Bank [AfDB] 非洲开发银行
mq4 VwT after-acquired property 事后取得的财产
h7S;
4] after-hours dealing 市后交易
6U,:J'5gP after-tax profit 税后盈利；税后利润；税后溢利
Q+'fT mT[, agency agreement 代理协议
nYO$ |/e agency expenses 代理机构的开支
-6^Ee? " agency fee 代理费
ony;U#^T Agency Law 《代理法》
p P%+@; agent 代理人；承销人
g_eR&kuh agent of company 公司代理人
lq?N>~PG agent's fee 代理人费；经纪费
J ayax]u7J aggregate 总计；总数；总体数字
I*pFX0+ aggregate amount 总款额；总额
Z/;hbbG aggregate assets and liabilities 总体资产与负债
;KG}Yr72 aggregate at constant price 按固定价格计算的总体数字
"9Br )3 aggregate demand 总需求
YB4|J 44Y aggregate gross position 总持仓量
)&-n -m@E aggregate limit 总限额
3%u: c]-wF aggregate of salaries tax 合计薪俸税
VeH%E.: aggregate performance 总体表现；总体业绩
.5tXwxad" aggregate supply 总体供应
W k "_lJ aggregate surplus 总盈余
|aj]]l[@S aggregate total 整体总额
H~:g =Zw aggregate value 总值；合计价值
V'9OG n2v aggregated basis 合计基准
slLTZ] aggregated net chargeable income 合计应课税入息实额
xscR Bx aggregation 合并计算；合计；总和
I]~s{I(EK aggregation of incomes of husband and wife 夫妇入息合并计算
ncpA\E;ff^ aggregation of property 财产的总和
T,B%iZ gCh agio 差价；贴水
QRF:6bAxsL 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》
#nKGU"$+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
\?^ EFA+; 《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》
C *Q x Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
i,L"%q)C 《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》
L l,nt Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6K >(n 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^plP1 c: agreement for a settlement 授产协议
$GVf;M2* agreement for assignment 转让协议
@;[. #hK agreement for sale 售卖协议；买卖协议
\P*%u agreement for sale and purchase 买卖协议
WK.,q># agreement for the payment of interest 支付利息协议
nVGOhYn agreement for the repayment of money 还款协议
\_ + Af` agreement of reinsurance 再保险协议
7j"B-k# Agricultural Bank of China 中国农业银行
FH;)5GGnv air passenger departure tax 飞机乘客离境税
f Qw|SW Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Eb 8z`@p airport tax 机场税
5KssfI
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GF0Utp:Zf; alienation 让与；让渡；转让
rNgAzH alimony 生活费；赡养费
ul"Z%
1] All Ordinaries Index [AOI] 所有普通股指数
Xg}~\|n all risks 全险；综合险
t'C9; All Sales Record for Stock Market 《股票市场成交报告》
N9z!-y'X Allied Capital Resources Limited 新联财务有限公司
K81&BVx/ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+ Cq& ~<B allocation letter 拨款信件
eqpnh^0}d allocation of fund 分配款项；预留款项
iT1H bAT] allocation of profit 利润分配；溢利分配
w h^I|D?" allocation warrant 拨款令
\d w ["k allotment 分配；配股
myB!\ WY
allotment notice 股份配售通知；配股通知
:m(" oC@} allotment of shares 股份分配
!
n?j)p. allowable 可获宽免；免税的
p rxmDI allowable business loss 可扣除的营业亏损
z f^@f%R allowable expenses 可扣税的支出
6| 1#Pr j allowance 免税额；津贴；备抵；准备金
~SE IIq allowance for debts 债项的免税额
~ $bQ;`,L allowance for depreciation by wear and tear 耗损折旧免税额
S7CD#Y[s allowance for funeral expenses 殡殓费的免税额
aIN?|Ch allowance for inflation 为通货膨胀而预留的款项；通胀准备金
/ZSdY_%s allowance for repairs and outgoings 修葺及支出方面的免税额
u#Uc6? E allowance to debtor 给债务人的津贴
\BSPv]d alteration of capital 资本更改
~s[Yu!( alternate trustee 候补受托人
ET3+ 07 amalgamation 合并
tgu
fU ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`y.i(~^1 ambit of charges 征税范围；收费范围
eBW]hwhKzM amended valuation 经修订的估值
d UiS0Qs} American Commodities Exchange 美国商品交易所
f y!,cK}; American Express Bank Limited 美国运通银行
^ X<ytOd5 American Stock Exchange 美国证券交易所
3N{
ZX{ } amortization 摊销
;giT[KK amount due from banks 存放银行同业的款项
K]i2$ M amount due from banks abroad 存放海外银行同业的款项
' 9 <APUyu amount due from holding companies 控股公司欠款
Zr;(a;QKs amount due from local banks 存放本港银行同业的款项
yn{U/+ amount due to banks 银行同业的存款
' @j8tK amount due to banks abroad 海外银行同业的存款
oF0*X$_X amount due to holding companies 控股公司存款
+ L#): xr amount due to local banks 本港银行同业的存款
8SMa5a{ amount due to outport banks 外埠银行同业的存款
oc&yz>%q amount for note issue 发行纸币的款额
@wXo{p@W amount of bond 担保契据的款额
6r)qM )97 amount of consideration 代价款额
1;+(HB amount of contribution 供款数额
q5~fU$ , amount of indebtedness 负债款额
1)M %]I4 amount of principal of the loan 贷款本金额
]&L[] amount of rates chargeable 应征差饷数额
3a,7lTUuB amount of share capital 股本额
hfQ^C6yR amount of sums assured 承保款额
wW^3/
amount of variation 变动幅度
C#.d
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B4 # gT amount payable 应付款额
Yc
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6j~'>w(F Amsterdam Stock Exchange 阿姆斯特丹证券交易所
H3o Um1 analysis 分析
rW9ULS2 d ancillary risk 附属风险
h}P"" annual account 周年帐目；周年帐目报表；年度决算；年结
bC]GL$ph9* annual accounting date 年结日期
FDRpK 5cw annual allowance 每年免税额；年积金；年度津贴；年津
# 'kVW{ annual balance 年度余额
YCB=RT]&` annual disposable income 每年可动用收入
3 jay V annual estimates 周年预算
?I#zcD)w annual fee 年费
`LVX| l62 annual general meeting 周年大会
FYeUz$/ annual growth rate 年增率；每年增长率
`)eq TeW annual long-term supplement 长期个案每年补助金
C$EvcF % 1 annual pensionable emolument 可供计算退休金的年薪
1He'\ /# annual report 年报
RIxGwMi% Annual Report on the Consumer Price Index 《消费物价指数年报》
1)=sbFtS annual return 周年报表；周年申报表；每年报税表格
|Ok1E Annual Return Rules 《周年报表规则》
!8 >tT annual review of consumer prices 每年消费物价回顾
=nN&8 vRH annual roll-forward basis 逐年延展方式
V9kL\Ys annual salary 年薪
<rF Y$
?x annual statement 年度报表；年度决算表
_ ;_NM5 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
g \
p; annuitant 年金受益人
[z`m` 9Aq annuity 年金
}c*6|B@f annuity contract 年金合约
F>A&L8
annuity on human life 人寿年金
kculHIa\. antecedent debt 先前的债项
|JH1?n ante-dated cheque 倒填日期支票
p)=Fi}#D\ anticipated expenditure 预期开支
Y v jRJ anticipated net profit 预期纯利
bi[gyl# anticipated revenue 预期收入
"5R8Zl+ anti-inflation measure 反通货膨胀措施
%8yX 6`lH anti-inflationary stance 反通货膨胀立场
P$i?%P~ apparent deficit 表面赤字
|^E# cI apparent financial solvency 表面偿债能力
U GJ#
"9 apparent partner 表面合伙人
q#N8IUN}4 application for personal assessment 个人入息课税申请书
ro4 XA1 application of fund 资金应用
KBo/GBD]| application to release as liquidator and to destruct the books of accounts and documents
nr<&j# !L 申请免除清盘人职务及毁灭帐簿与文件
hUy\)GsT appointed actuary 委任精算师
X6]eQ PN2 appointed auditor 委任核数师；委任审计师
E6d0YgfD appointed trustee 委任的受托人
}$|uIS appointer 委任人
!jxz2Q apportioned pro rata 按比例分摊
{!hA^[}| apportionment 分配；分摊
J m8#M z Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
D0=H&Z[ apportionment formula 分摊方程式
P:y M j&) apportionment of estate duty 遗产税的分摊
d`;_~{sleR appraisal 估价；评估
{'#^ appreciable growth 可观增长
sX,oJIt appreciable impact 显着影响
QeVM9br)m appreciable increase 可观增长
T6ajWUw appreciation 增值；升值
"!6 Ax-' appreciation against other currencies 相对其他货币升值
X} v]iX appreciation of the exchange value of Hong Kong dollar 港元汇值上升
RWi~34r appreciation tax 增值税
:jq appropriation 拨款；拨用；拨付
DKfw8"L] appropriation account 拨款帐目
IU`&h2KZ. Appropriation Bill 拨款法案
ApYri|^r appropriation-in-aid system 补助拨款办法
q E` approved assets 核准资产
3g]Sp/ approved basket stock 认可一篮子证券
fhAK^@h approved budget 核准预算
\{ G1d"n approved charitable donation 认可慈善捐款
@iwg`j6ol approved charitable institution 认可慈善机构
czf|c approved currency 核准货币；认可货币
r}y]B\/ approved estimates 核准预算
.^S#h
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3% <xM/# approved overseas insurer 核准海外保险人
JYB<};, approved overseas trust company 核准海外信托公司
vH +QI approved pooled investment fund 核准汇集投资基金
6 ztM(2 [ approved provident fund scheme 认可公积金计划
<Vk^fV approved provision 核准拨款
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X[~e| approved redeemable share 核准可赎回股份
D@(Y.&_ approved regional stock 认可地区性证券
`Up Zk?k approved retirement scheme 认可退休金计划
8ctUK| approved subordinated loan 核准附属贷款
Yl+r>+^ arbitrage 套戥；套汇；套利
W|@/<K$V arbitrageur 套戥者；套汇者
b:nHcxDU < arbitrary amount 临时款项
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1:DiF arrangement 措施；安排；协定
<5Jp 2x# arrears 欠款
0'm4
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ajayj|h arrears of revenue 逾期未收税款；逾期未收的帐项
ttPa[h{! articles of association 组织章程；组织细则；组织章程细则
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Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Y, k Tk ascertainment of profit 确定利润
8qfg=mu+ % "Asia Clear" “亚洲结算系统”
x62 b=k} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
V11Zl{uOl Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
zM^ux!T= Asian Development Fund [ADF] 亚洲发展基金
4w:_4qyb Asian dollar bond 亚洲美元债券
W,i SN} Asian dollar market 亚洲美元市场
&LO<!WKQ Asian dollar rate 亚洲美元利率
(ROurq" Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
E3\O?+ h# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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A: asked price 沽盘；喊价；索价；卖方报价
BOLG#}sm assessable income 应评税入息
MmBM\Dnv assessable loss 应评税亏损
2 fX-J assessable profit 应评税利润
+1 H.5| assessable value 应评税值
^<R*7mB* assessed profit 估定利润
!+4}x;!8 assessed value 经评估价值
y8Bi5Ae,+1 assessment 评税；评定；估价；评税单
# k1%}k= assessment number 评税编号；估价编号
`}KK@ (Y assessment of additional tax 补加税评税
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[ lF assessment of performance 业绩评估；实绩评价
m Kwhd} V Assessor 评税主任
dQR2!yHEq asset price bubbles 资产价格泡沫
K4i#:7r'b asset-backed securities 具资产保证的证券
zlmb_akJ assets accretion 资产增值
2yhtJ9/ assets and liabilities 资产与负债
[EDw0e assets betterment statement 资产递增表；资产改进表
>8~+ [e assets lending 实物放款；有抵押贷款
;SF0}51 assets of the company passing on the death 死者去世时转移的公司资产
`Njv#K} U assets pledged as security for liabilities 用作负债抵押的资产
!J w assets portfolio 资产投资组合
Af:4 XSO6 assets price 资产价格
nKJJ7'$'3 assets quality 资产质素
C26PQ Go#$ assets realization 资产变现
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4aDm assets refinancing arrangement 资产再集资安排
2 jf-vWV_ assets securitization 资产证券化
(u-i{< assets situated outside Hong Kong 在香港以外地方的资产
@4 m_\]Wy assets stripping 削减资产；拆卖资产
nJF"[w, ? assets value 资产值
wxARD3% assignee 承让人
gOZ$rv ^g assignment 转让；转让书；转让契
}'dn L assignment of interest 权益转让
wh:O"&qk assignment of letters patent and trade mark 专利证书及商标转让
*Wv]DV=\ assignment of property 物业转让；物业转让书
,8g~,tMr+ assignment right 转让权
XB-pOtVm assignor 转让人
zPU&
}7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
P8e1 J0A Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
W?!(/`J] associate member 附属会员
W{l+_a{/9 associated body corporate 相联法人团体
;8;nY6Ie associated company 相联公司；联属公司
gEtD qq~y@ associated corporation 相联法团
"xlf6pm% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
uAR!JJ 公认会计师公会〔英国〕
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zv F!!z Association of Futures Exchange Brokers 香港期货经纪协会
Pv{ {zyc Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
=*qu:f\y association of underwriters 承保人组织
\pB"R$YZ6 assumption of control 接管
?'p` Qv assurance 担保；保险；转易；转易书
9 kzytx assurance of interest 权益的转易
)'xTDi at 19XX price 按一九ＸＸ年价格计算
*KF: at a discount 按赔价计算；按贴水价格计算；打折扣
oYnA 3 at a premium 按溢价计算；按升水价格计算
Aj.TX%}`h at call 通知付款；按通知
nI%0u<=d at constant market price 按固定市价计算
;Br8\2=$ at constant price 按固定价格计算
ZVJbpn<lo) at cost 按成本计算
/] ce?PPC at current market price 按当时市价计算；按现时市价计算
_CP e at current price 按当时价格计算；按现时价格计算
" -kb=fY at factor cost 按要素成本计算；按生产要素成本计算
za' Eom-<u at money-of-the-day price 按付款当日价格计算
7rc^-!k at or better 按指定或较佳价位〔买卖指令〕
`h( JD$w at par 按面值计算；平价
ZPn`.Qc at sight 见票即付
]v@#3,BV at the close 按收市盘
x&tad+T at the opening 按开市盘
Z rnZ7,!@ attestation 见证；见证条款
v
I@Wuu: at-the-money option 平价期权
?7^H1L attorney 受权人；受托代表人
ePK^v _vBD attornment 新拥有人承认书
Q3\j4;jI( attributable profit 可归属利润
XRKL;|cd attributable share value 可归属股份价值
gpsEN(.w Auckland Stock Exchange 奥克兰证券交易所
too=+'<N</ auction 拍卖
q"'^W<i auctioneer 拍卖商
zuWj@YG\. audit 审计；核数
xj )*K%re Audit Commission 审计署
,:G.V Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3k5OYUk 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
oDTt+b audit review 帐目审查
? UoA'~= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1?`,h6d*= audited account 审计帐目；经审计的帐目
q*TH),)J audited annual account 经审计的周年帐目
zF.rs NY audited balance sheet 经审计的资产负债表
\szx.IZT auditor 核数师；核数主任；审计师
oA}&o_Q% auditor's certificate 核数师证明书；审计师证明书
]|( (&Y
rl auditor's report 核数师报告；审计师报告
(tP>z+ Aussie bond 澳元债券
||cG/I&, austerity budget 紧缩预算
P*T 'R Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Q1IN@Db}y Australia All Ordinaries Index 澳洲所有普通股票指数
6 DD^h:*> Australian Dollar [AUD] 澳元
2BBGJE Australian Options Market 澳大利亚期权市场
VjSb>k Australian Securities Commission 澳洲证券事务监察委员会
K0yTHX?(. Australian Society of Certified Practising Accountants 澳洲执业会计师公会
rv1kIc5Za< Australian Stock Exchange 澳大利亚证券交易所
?3kfh R Austrian Schilling [ATS] 奥地利先令
K5z *DYT authentication 认证；鉴证
Y<X% 'Wd\ authority to purchase 委托购买证；委购书
FJKt5}`8 authorization 认可；核准；授权；授权书
o8BbSZVu authorization by direction 指示授权
#Q Q\xj authorization by instruction 指令授权
QQ!%lbMK] authorization by warrant 令状授权
hAHl+q)w? authorization of unit trust 单位信托的认可
bKYLBu: authorized agent 指定代理人
wy <m&M<Gr authorized capital 法定资本
pMYEL authorized clerk 出市员
Z$ kff-Y4 authorized dealer 认可交易商
6BRQX\ authorized financial institution 认可财务机构
1bF aQ 50t authorized fund 认可基金
]T}G - authorized fund house 获授权的基金公司；认可基金公司
U")~bU authorized institution 认可机构
pvQ w+jX authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
q-eC=!#} authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
k/=J<?h0 authorized insurer 获授权保险人；获认可承保人
.%<oy"_ authorized investment 特准投资项目
BhLYLlXPY authorized person 获授权人
= \AI92 authorized representative 获授权代表
1Wtr_A authorized share capital 法定股本
\eH~1@\S automated quotation system 自动报价系统
rV)mcfw:Z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
m:d
P, 自动交易系统〔香港期货交易所有限公司〕
YwQxN" automatic adjustment mechanism 自动调整机制
Cy4@\X%W automatic adjustment system 自动调整系统
Dr$k6kZ}'U Automatic Clearing House 自动票据交换所
uDay||7^g automatic exchange rates accumulation system 自动化汇率累集系统
28C/^ 4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
R lyF#X#7{ automatic teller machine [ATM] 自动柜员机
{*A TY+ autopay 自动转帐
wAkpk&R available assets 可用资产
g+t-<D "L5 available fiscal reserve 现存财政储备
]C3{ _?= available profit 可用利润
8]]uk=P Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"n," > average 平均；平均数；海损
D' ZR>@w@ average basic salary 平均基本薪金
RZ:Yu average consumer expenditure 平均消费开支；一般消费开支
Bab`wfUve average cost 平均成本
Mg W 0
). average cost of land production 增辟土地平均成本
(BEGt '7 average daily turnover 平均每日成交额
'U.)f@ L#w average daily wage rate 平均每日工资率
<w`
R ; average expenditure pattern 平均开支模式
_(5SiK R average growth rate 平均增长率
fchs n*R%- average net fixed assets 固定资产平均净值
n@ XI$>B average of relatives 相对价格平均数
B^P)(Nu+ average price 平均价格
UX;?~X average propensity to consume 平均消费倾向；一般消费倾向
VUxuX5B3M average propensity to save 平均储蓄倾向；一般储蓄倾向
ZZ?0%9 average rate 平均率
E?z3 D*U average revenue 平均收入；平均收益
F$ShhZgi average stock 平均库存；平均存货
V$VqYy9 * average yearly rent 平均年租
?>cx; "xF avoidance of double taxation 避免双重课税
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`L avoidance of tax 避税
