A:
"B ~ow{3 A share Ａ股；甲类股份
<:t D m abatement of tax 减税；减扣免税额
b# RTHe&X ABN AMRO Bank N.V. 荷兰银行
}0 BKKU + above-the-line expenditure 线上项目支出；经常预算支出
:{YOJDtR above-the-line receipt 线上项目收入；经常预算收入
<Z -d5D > ABSA Asia Limited 南非联合亚洲有限公司
1l(_SD;90t absolute change 绝对数值变更
zv%9? : absolute expenditure 实际开支
>>nt3q absolute guideline figure 绝对准则数字
e7cqm*Qi absolute interest 绝对权益
l ?AWG & absolute order of discharge 绝对破产解除令
b;;C>< absolute profit margin 绝对利润幅度
AusCU~ :> absolute value 实值；绝对值
Xaca=t sO absolutely vested interest 绝对既得权益
T,sArKBI absorbed cost 已吸收成本；已分摊成本
A{3?G -]* absorption 吸收；分摊；合并
ju AUeGT absorption rate 吸收率；摊配率；分摊率
!RJuH;8 ACB Finance Limited 亚洲商业财务有限公司
-b 7q)%V acceptable form of reciprocity 合理的互惠条件
;Az9p h acceptable rate 适当利率；适当汇率
wj'5D0 acceptance agreement 承兑协议
tsLi5;KA] acceptance for honour 参加承兑
)l|/lj acceptor 承兑人；接受人；受票人
Ca?:x tt acceptor for honour 参加承兑人
Pl>S1 accident insurance 意外保险
t5qNfiKC Accident Insurance Association of Hong Kong 香港意外保险公会
%nmD >QCe accident insurance scheme 意外保险计划
6]/LrM, 23 accident year basis 意外年度基准
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dw~AGO# accommodation 通融；贷款
t. 7KS: accommodation bill 通融票据；空头票据
Tr}
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[ ; $(; account balance 帐户余额；帐户结余
_,U`Iq+X account book 帐簿
'rX!E,59 account collected in advance 预收款项
~`<( T)rs account current book 往来帐簿
u$"dL=s! account of after-acquired property 事后取得的财产报告
C_RxJWka account of defaulter 拖欠帐目
wTL& m+xr account payable 应付帐款
ZE! dg^-L account payee only [A/C payee only] 只可转帐；存入收款人帐户
)Yc jx~
account receivable 应收帐款
Wd R ~ account receivable report 应收帐款报表
Q|O! cEW/ account statement 结单；帐单；会计财务报表
FBR]) h'Z account title 帐户名称；会计科目
7LQLeQvB accountant's report 会计师报告
-j6&W` Accountant's Report Rules 会计师报告规则
^x:%_ yG Y accounting and auditing procedure 会计与审计程序；会计与核数程序
\}:&Hl+ Accounting Arrangements 《会计安排》
f*{~N! g accounting basis 会计基础
z&3in accounting by Official Receiver 破产管理署署长呈交的帐目
SXA`o<Ma Accounting Circular 《会计通告》
AaVj^iy/X accounting class 会计类别
L ~,x~sLd accounting date 记帐日期；会计结算日期
mX2(SFpJar accounting for money 款项核算
/]mfI&l+9 Accounting Officer 会计主任
~ PO)>; accounting period 会计报告期；会计期
<A g`pZ<s accounting policy 会计政策；会计方针
N<e =!LV accounting practice 会计惯例
c']3N accounting principle 会计准则
z^KMYvH
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e)Be*J]4 accounting report 会计报告
" ^t3Vj N Accounting Services Branch [Treasury] 会计事务部〔库务署〕
u+&t"B Accounting Society of China 中国会计学会
-UHa;W H accounting statement 会计报表
}i" \?M accounting system 会计制度；会计系统
S#kA$yO accounting transaction 会计事项；帐务交易
' `/Qr~] accounting treatment 会计处理
:#?Z)oQpT accounting year 会计年度
`<0{U]m accretion 增值；添加
M[C9P.O%w accrual 应计项目；应累算数目
K!JXsdHK accrual basis 应计制；权责发生制
.5i\L OTd accrual basis accounting 应计制会计；权责发生制会计
3XCePA5z accrue 应累算；应计
(zVT{!z accrued benefit 应累算利益
v*Fr #I0U accrued charges 应计费用
2=&4@c|cn accrued cumulative preference share dividend 应累算的累积优先股股息
Stzv accrued expenses 应累算费用
Z |8oD* , accrued interest payable 应付利息；应计未付利息
P|>pm ]>C
accrued interest receivable 应收利息；应计未收利息
4H<@da} accrued right 累算权益
|6M:JI8 accruing profit 应累算的利润
u@ ;6r"8q accumulated fiscal reserve 累积财政储备
LQ7.RK accumulated profit 累积利润；滚存溢利
yBd#*3 K1 accumulated reserve 累积储备
U]aH 4 N accumulation of surplus income 累积收益盈余
K>"]*#aBv acquired assets 既得资产
?"d25LyN acquisition 收购；购置；取得
WSt&?+Y acquisition cost 购置成本
{hS9FdWA; acquisition expenses 购置费用
-2{NIF^H acquisition of 100% interest 收购全部股权
^1#"FU2cP acquisition of control 取得控制权
Qh4< HQ<9 acquisition of fixed assets 购置固定资产
rv75R}.6R^ acquisition of shell “买壳”
6
J&_H(^ acquisition price 收购价
^""Ss act of God 天灾
)2Ru}
-H acting partner 执事合伙人
N^ )\+*tf1 active market 买卖活跃的市场；交投畅旺的市场；旺市
d)_f I*:f active partner 积极参与的合伙人
BrWo/1b active trading 交投活跃
XM9 }ax actual circulation 实际流通
oi@hZniP? actual cost 实际成本
!)Y T_ib actual expenditure 实际开支；实际支出
O}Ipg[h actual income 实际入息；实际收入；实际收益
r#% e$
actual market 现货市场
dB{ VY+! actual price 现货价；实际价格
7S
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S? -6hGA
j actual quotation 实盘；实际价位；实际报价
)L)jvCw,e actual year basis 按实际年度计算
W^es" \ actuals 实货
f1hjU~nJ actuarial investigation 精算调查
zNZ"PYh<u actuarial principle 精算原则
j }uVT2ZE% actuarial report 精算师报告
*J ]2"~_. Actuarial Society of Hong Kong 香港精算学会
i]>)'i actuarial valuation 精算师估值
&!kD81 ?Mm actuary 精算师
_iJ8*v 8 A ad referendum agreement 暂定协议；有待覆核的协定
Sk ~ ( t ad valorem duty 从价税；按值征税
kp{ q5J6/ ad valorem duty system 从价税制
) A @i2I ad valorem fee 从价费
j>OuNeo@4 ad valorem tariff 从价关税
i`FskEoijq additional allowance 额外免税额
4Ou|4WjnL additional amount for unexpired risk 未过期风险的额外款额
' Ti7}K additional assessable profit 补加应评税利润
jjT|@\ -u additional assessment 补加评税
pb \W7G additional commitment 额外承担
> =T\=y additional commitment vote 额外承担拨款
&Z.zem?n additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
l8$7N=Y additional dependent parent allowance 供养父母额外免税额
f
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*0*1.> V g additional stamp duty 附加印花税
C DNh9` additional tax 补加税罚款；补加税款
S Tr&"9c Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
L~WC9xguDl adjudged bankrupt 被裁定破产
/3 (|P adjudicated bankrupt 裁定破产人
SR+<v=i adjudication fee 裁定费；评定印花税额手续费；评估契据费
X; ~3 U
9 adjudication of bankruptcy 裁定破产；宣告破产
y<Z-f. adjudication of insolvency 裁定无力偿还债务
rJ@yOed["b adjusted actual 经调整的实数；调整后的实数
q1|! oQ adjusted current assets 经调整的流动资产；调整后的流动资产
D^G5$h i adjusted figure 经调整的数字；调整后的数额
l6[ 0i adjusted liabilities 经调整的负债；调整后的负债
NoR=:Q 9e adjusted loss 经调整的亏损；调整后的亏损
~h:/9q 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
2I8 RO\zR adjusted profit 经调整的利润；调整后的利润
I3# h adjusted surplus 经调整的盈余额；调整后的盈余额
p+t79F.js adjusted value 经调整的价值；调整后的价值
ggy 7p44 adjustment 调整；修订；理算〔保险〕
`T-lB wH adjustment centre 调剂中心
c`F~vr r)X adjustment lag 调整过程的时间差距；调整时差
2l 8TX #K adjustment mechanism 调整机制
3 ;N+5*- adjustment of loss 亏损调整
tn"n~;Bh?: adjustment process 调整过程；调整程序
Hq>"rrVhx adjustment range 调整幅度
H.n+CR administered exchange rate 受管制汇率
}Q=@$YIesD Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"TLY:V administration expenses 行政费用
n#NE.ap$&, administration fee 手续费；行政费
?HsQ417.H administration in bankruptcy 破产管理
,X&(BQj h administration order 遗产管理令
.y)Y20=o! administrator 管理人；遗产管理人
XDot3)2` administrator of the estate 遗产管理人
voD0 u admission of debt 债项承认书
>h[ { _+ admission of proof 接纳债权证明
A#WvN> advance 放贷款项；垫付款项；预支款项；预付款项
$69ef[b advance account 暂支帐目；预付款帐户
|?kZfr&9q advance compensation 预付补偿金
[pc6!qhDG& advance from shareholder 股东垫款
W@T_-pTCjK advance pending reimbursement 预支以待日后付还
ThvVLK advanced economy 先进经济体系
M_ GN3 advancement 预付；预付财产
B uv4&.Z} advances warrant 垫款令
ZjOUk;H? advancing 贷出
9rCvnP= adverse balance 逆差
jP{W|9@ ( adverse exchange 逆汇
@S-p[u advertisement addressed to shareholders 在报章刊登的致股东通告
_ 6"YWR advice for collection 托收通知书
-f4>4@y advice of drawing 提款通知书；汇票通知书
t$*V*gK{ advice of payment 付款通知
hPM:=@ N$ Advisory Committee [Securities and Futures Commission]
0Xke26ga 谘询委员会〔证券及期货事务监察委员会〕
T VuDK Advisory Committee on Diversification 经济多元化谘询委员会
" %,KZI affidavit 誓章；遗产申报誓章
DaK 2P;WP affidavit of no receipt 述明无收款的誓章
PCx] >& affiliate 联号；联营公司；附属公司
#Q6.r.3@x affiliated company 附属公司；联号；联营公司
cc$L 56q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
W,g0n=2 V affordability 负担能力
#Fl5]> | African Development Bank [AfDB] 非洲开发银行
*1>zE>nlP after-acquired property 事后取得的财产
G OzV# after-hours dealing 市后交易
N Y& |:F after-tax profit 税后盈利；税后利润；税后溢利
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agency agreement 代理协议
v4YY6? 4 agency expenses 代理机构的开支
kJOSGrg agency fee 代理费
5W(S ~} Agency Law 《代理法》
W l4T}j agent 代理人；承销人
c^$+=-G{fd agent of company 公司代理人
(I ) e- 1 agent's fee 代理人费；经纪费
E>|xv#:~DV aggregate 总计；总数；总体数字
}+" N
' aggregate amount 总款额；总额
=>_ k ;x aggregate assets and liabilities 总体资产与负债
4raKhN" aggregate at constant price 按固定价格计算的总体数字
\N?,6;%xB aggregate demand 总需求
R24ZjbKL aggregate gross position 总持仓量
c'678!r9 P aggregate limit 总限额
Za&.sg3RG aggregate of salaries tax 合计薪俸税
us: V\V aggregate performance 总体表现；总体业绩
S]P80|!| aggregate supply 总体供应
0D\b;ju< aggregate surplus 总盈余
=N +Ou 5D aggregate total 整体总额
EZz` pE aggregate value 总值；合计价值
}EW@/; kC aggregated basis 合计基准
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T[%)v aggregated net chargeable income 合计应课税入息实额
fuwv,[m aggregation 合并计算；合计；总和
8:iu 8c$ aggregation of incomes of husband and wife 夫妇入息合并计算
N@ z+h aggregation of property 财产的总和
E JbFo682 agio 差价；贴水
, IODV`L 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》
Sv E|" Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
<0,szw 《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》
s[ CnJZ\q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
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H/eyc` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
g#=~A&4q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1e0O-aT#Q agreement for a settlement 授产协议
K y qFeR agreement for assignment 转让协议
+&T;jad2 agreement for sale 售卖协议；买卖协议
S!/N
lSr< agreement for sale and purchase 买卖协议
&)8-i O agreement for the payment of interest 支付利息协议
Gm]]Z_ agreement for the repayment of money 还款协议
@`</Z) agreement of reinsurance 再保险协议
oQkY@)3.w Agricultural Bank of China 中国农业银行
g.cD3N air passenger departure tax 飞机乘客离境税
<MPoDf?h Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
)bM #s">Y airport tax 机场税
D>YbL0K>X~ alcohol duty 酒精税
@\!9dK-W alienation 让与；让渡；转让
icX$<lD alimony 生活费；赡养费
6L2Si4OGjG All Ordinaries Index [AOI] 所有普通股指数
Ww
} qK|D all risks 全险；综合险
\[-z4Fxg|' All Sales Record for Stock Market 《股票市场成交报告》
r RfPq Allied Capital Resources Limited 新联财务有限公司
!*U#,qY all-items index [Consumer Price Index] 总指数〔消费物价指数〕
>-~2:d\M3 allocation letter 拨款信件
Gob ;dku allocation of fund 分配款项；预留款项
`$X|VAS2 allocation of profit 利润分配；溢利分配
LGOeBEAMV^ allocation warrant 拨款令
&SzLEb U! allotment 分配；配股
5 &uS700 allotment notice 股份配售通知；配股通知
ddR_+B*H allotment of shares 股份分配
w84
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rf$WPA allowable business loss 可扣除的营业亏损
Cw =wU/) allowable expenses 可扣税的支出
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allowance 免税额；津贴；备抵；准备金
ql Uw;{;p allowance for debts 债项的免税额
7jb{E+DrG allowance for depreciation by wear and tear 耗损折旧免税额
B Bub' allowance for funeral expenses 殡殓费的免税额
Qe~2'Hw#9 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Qoj}]jve allowance for repairs and outgoings 修葺及支出方面的免税额
V!'N:je allowance to debtor 给债务人的津贴
/$IF!q+C alteration of capital 资本更改
is3nLm( alternate trustee 候补受托人
.Y.{j4[LQ amalgamation 合并
eBK s-2r ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
4E H b ambit of charges 征税范围；收费范围
gAx8r-` ` amended valuation 经修订的估值
U2 tsH m.O American Commodities Exchange 美国商品交易所
`q ;79t American Express Bank Limited 美国运通银行
I) $of9 American Stock Exchange 美国证券交易所
)P{I <TBI; amortization 摊销
5> XrNc91 amount due from banks 存放银行同业的款项
4LCgQS6 amount due from banks abroad 存放海外银行同业的款项
A/ eZ!"Y amount due from holding companies 控股公司欠款
/f_c?| amount due from local banks 存放本港银行同业的款项
J.`z;0]op amount due to banks 银行同业的存款
-zeodv7 amount due to banks abroad 海外银行同业的存款
j15TavjGh amount due to holding companies 控股公司存款
X9:(}=E
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&wZ ggp amount due to outport banks 外埠银行同业的存款
0I.9m[<Fc amount for note issue 发行纸币的款额
a{lDHk `Wf amount of bond 担保契据的款额
!lSxBr[dQ amount of consideration 代价款额
XsldbN^ 6 amount of contribution 供款数额
_{EO9s2FG amount of indebtedness 负债款额
ez2 gy" amount of principal of the loan 贷款本金额
s eFug amount of rates chargeable 应征差饷数额
5(/ 5$u amount of share capital 股本额
+ *YGsM`E9 amount of sums assured 承保款额
hIj[#M&6 amount of variation 变动幅度
%j].'
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+s6 wF{ amount payable 应付款额
)P^5L<q>| amount receivable 应收款额
( 8!#<$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
67I6]3[ Z analysis 分析
7k<4/|CQ{ ancillary risk 附属风险
ASu xt y annual account 周年帐目；周年帐目报表；年度决算；年结
I# Q
Tmg. annual accounting date 年结日期
7]_lSYwrb annual allowance 每年免税额；年积金；年度津贴；年津
K>k MKd1 annual balance 年度余额
/H)K_H#|; annual disposable income 每年可动用收入
o W)M&$oS annual estimates 周年预算
D_6GzgZ annual fee 年费
Z\=].[,w4 annual general meeting 周年大会
~ P*t_cpZ annual growth rate 年增率；每年增长率
Mk=;UBb$X annual long-term supplement 长期个案每年补助金
L3Leb %,! annual pensionable emolument 可供计算退休金的年薪
H=vrF - # annual report 年报
:E|HP#iwu Annual Report on the Consumer Price Index 《消费物价指数年报》
1i}Rc: annual return 周年报表；周年申报表；每年报税表格
i<g|+}I Annual Return Rules 《周年报表规则》
O&# bC annual review of consumer prices 每年消费物价回顾
.+G),P) annual roll-forward basis 逐年延展方式
U*Z P>V v annual salary 年薪
A e,-. xJ annual statement 年度报表；年度决算表
&b x;GG\<4 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
8wz4KG3SK annuitant 年金受益人
*G^n<p$" annuity 年金
5/Ng!bW annuity contract 年金合约
<z N annuity on human life 人寿年金
S;$@?v F antecedent debt 先前的债项
NF1e>O:a< ante-dated cheque 倒填日期支票
=2#a@D6Bl anticipated expenditure 预期开支
i0 uBb%GMT anticipated net profit 预期纯利
u93=>S anticipated revenue 预期收入
0(s0<9s% anti-inflation measure 反通货膨胀措施
d\`A
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0lNVQxG apparent deficit 表面赤字
&nk6_{6
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B$k<F8! % apparent partner 表面合伙人
8T'=lTJ application for personal assessment 个人入息课税申请书
L!E/ )#{ application of fund 资金应用
=R#K` H66j application to release as liquidator and to destruct the books of accounts and documents
MN2# 申请免除清盘人职务及毁灭帐簿与文件
BRP9j
y appointed actuary 委任精算师
p6[a"~y appointed auditor 委任核数师；委任审计师
% t0Fx appointed trustee 委任的受托人
R@``MC0 appointer 委任人
?;.j) apportioned pro rata 按比例分摊
rt%.IQdY apportionment 分配；分摊
*b?C%a9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
:X[(ymWNE apportionment formula 分摊方程式
KQ3]'2q apportionment of estate duty 遗产税的分摊
v*5n$UFV appraisal 估价；评估
2
[a#wz' appreciable growth 可观增长
TH2D ;uv appreciable impact 显着影响
.+7GecYz appreciable increase 可观增长
:g3n
[7wR appreciation 增值；升值
n.C.th
>Y1 appreciation against other currencies 相对其他货币升值
<ns[(
Q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
2Z6# 3~ appreciation tax 增值税
SU"-%}~O#, appropriation 拨款；拨用；拨付
CG IcuHp appropriation account 拨款帐目
$]4^ENkI Appropriation Bill 拨款法案
ll {jE appropriation-in-aid system 补助拨款办法
e# K =SV!H approved assets 核准资产
v?rjQ'OP approved basket stock 认可一篮子证券
gZgb-$b approved budget 核准预算
a
+Q9kh approved charitable donation 认可慈善捐款
0U]wEz*b approved charitable institution 认可慈善机构
ks7g*; 3{@ approved currency 核准货币；认可货币
38! $9) approved estimates 核准预算
k,M%/AXd approved estimates of expenditure 核准开支预算
@`aR *B approved overseas insurer 核准海外保险人
cu|gM[ approved overseas trust company 核准海外信托公司
$rDeI-)S approved pooled investment fund 核准汇集投资基金
D%umL/[] approved provident fund scheme 认可公积金计划
rX6"w31 approved provision 核准拨款
m; {_%oQ; approved redeemable share 核准可赎回股份
K1Nh z'^=D approved regional stock 认可地区性证券
.]% PnJM9K approved retirement scheme 认可退休金计划
w4pU^&O approved subordinated loan 核准附属贷款
I!.o& dk arbitrage 套戥；套汇；套利
& |u arbitrageur 套戥者；套汇者
7]Y Le+Ds arbitrary amount 临时款项
} ab@Nd$ arrangement 措施；安排；协定
PygT_-3z{ arrears 欠款
$78fR8|r- arrears of pay 欠付薪酬
m/n_e g arrears of revenue 逾期未收税款；逾期未收的帐项
dg 0`0k articles of association 组织章程；组织细则；组织章程细则
z
%` \p Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
T%K(opISc( ascertainment of profit 确定利润
tfj6#{M5 "Asia Clear" “亚洲结算系统”
=)m2u2c M Asia Commercial Bank Ltd. 亚洲商业银行有限公司
UiA\J Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~%_$e/T Asian Development Fund [ADF] 亚洲发展基金
h@FDP#H Asian dollar bond 亚洲美元债券
xh [Mmq/R Asian dollar market 亚洲美元市场
CJk$o K{Q Asian dollar rate 亚洲美元利率
H
r? G_L Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
*. l,_68 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
O^hWG ~ o asked price 沽盘；喊价；索价；卖方报价
zu<b#W v assessable income 应评税入息
bCg
{z b# assessable loss 应评税亏损
z71.5n!C assessable profit 应评税利润
`?{QCBVj assessable value 应评税值
(E59)z - assessed profit 估定利润
3N(s)N_P M assessed value 经评估价值
=C 8 t5BZ" assessment 评税；评定；估价；评税单
Adgh :'h assessment number 评税编号；估价编号
ws
Lg6 assessment of additional tax 补加税评税
eIK8J,- assessment of performance 业绩评估；实绩评价
I\P hgFt@O Assessor 评税主任
M4pE wD asset price bubbles 资产价格泡沫
rOw"" mE asset-backed securities 具资产保证的证券
Qn(e[
C6\ assets accretion 资产增值
*W,"UL6U8y assets and liabilities 资产与负债
E~ _2Jf\U assets betterment statement 资产递增表；资产改进表
)6iY9[@tN assets lending 实物放款；有抵押贷款
n;Tpf<*U assets of the company passing on the death 死者去世时转移的公司资产
M PA< ? assets pledged as security for liabilities 用作负债抵押的资产
s;X"E = assets portfolio 资产投资组合
!! 4_x assets price 资产价格
dON 4r2-yC assets quality 资产质素
qI\qpWS\ assets realization 资产变现
oL>m}T assets refinancing arrangement 资产再集资安排
wxVf6` assets securitization 资产证券化
'YQ"Lf assets situated outside Hong Kong 在香港以外地方的资产
{NX c<0 a( assets stripping 削减资产；拆卖资产
6ND, 4'6 assets value 资产值
Zalgg/. assignee 承让人
Kvv&# eO\ assignment 转让；转让书；转让契
LGKkT?fcSC assignment of interest 权益转让
FOgF '!K assignment of letters patent and trade mark 专利证书及商标转让
}UZ$<81= assignment of property 物业转让；物业转让书
6Lz{/l8 assignment right 转让权
/4+M0P l assignor 转让人
<splLZW3k associate 有联系的人；有关连人士；相联者；合伙人；联系人
JLm0[1Lzd Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
OEy '8O$ associate member 附属会员
lBh|+K N associated body corporate 相联法人团体
vC[)/w associated company 相联公司；联属公司
#sdW3m_% associated corporation 相联法团
FiJJe Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:.f =>s] 公认会计师公会〔英国〕
pa Uh+"y> Association of Futures Exchange Brokers 香港期货经纪协会
F.ryeOJ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
B;Ab`UX#t association of underwriters 承保人组织
5WgdgDb@L assumption of control 接管
DtG><g}[] assurance 担保；保险；转易；转易书
|1X^@ assurance of interest 权益的转易
~ Y@ ( at 19XX price 按一九ＸＸ年价格计算
e 4u $+ at a discount 按赔价计算；按贴水价格计算；打折扣
qCOv4b` at a premium 按溢价计算；按升水价格计算
>/nS<y> at call 通知付款；按通知
VS@o_fUx) at constant market price 按固定市价计算
kX."|] at constant price 按固定价格计算
E8J `7sa at cost 按成本计算
+Tc<|-qQn at current market price 按当时市价计算；按现时市价计算
OsPx-|f
S~ at current price 按当时价格计算；按现时价格计算
zI8 Q "b at factor cost 按要素成本计算；按生产要素成本计算
A>(m}P at money-of-the-day price 按付款当日价格计算
n
c:^)G at or better 按指定或较佳价位〔买卖指令〕
&N GYV at par 按面值计算；平价
RN238]K at sight 见票即付
&^FCp'J- at the close 按收市盘
{EGiGwpf at the opening 按开市盘
% ribxgmd attestation 见证；见证条款
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at-the-money option 平价期权
hc2[,Hju{O attorney 受权人；受托代表人
T5.1qr L attornment 新拥有人承认书
GiJ|5" attributable profit 可归属利润
PF*<_p" j attributable share value 可归属股份价值
Q]Q i Auckland Stock Exchange 奥克兰证券交易所
>|WNsjkU% auction 拍卖
_JOrGVmD auctioneer 拍卖商
aAiSP+# audit 审计；核数
#P= r P= Audit Commission 审计署
7'Y 3T[ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
R8P7JY[ h 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〕
&G7JGar audit review 帐目审查
?Z
{4iF Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
B-ReBtN audited account 审计帐目；经审计的帐目
)+RTA
y [k audited annual account 经审计的周年帐目
1O*5>dkX;% audited balance sheet 经审计的资产负债表
$wH {snX auditor 核数师；核数主任；审计师
b>=MG8 auditor's certificate 核数师证明书；审计师证明书
^ '!] |^ auditor's report 核数师报告；审计师报告
.x5Y fe Aussie bond 澳元债券
.pNWpWL. austerity budget 紧缩预算
)dgXS/ /Y Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
A-1Wn^,> * Australia All Ordinaries Index 澳洲所有普通股票指数
F2]v]]F! Australian Dollar [AUD] 澳元
Z0g3> iItM Australian Options Market 澳大利亚期权市场
XW V) Australian Securities Commission 澳洲证券事务监察委员会
Re-~C[z wT Australian Society of Certified Practising Accountants 澳洲执业会计师公会
SkBa- *MC Australian Stock Exchange 澳大利亚证券交易所
*T$o" *} Austrian Schilling [ATS] 奥地利先令
nx`!BNL'V authentication 认证；鉴证
]#P9.c_} authority to purchase 委托购买证；委购书
o0^..f authorization 认可；核准；授权；授权书
, $EM3 authorization by direction 指示授权
>[B}eS> authorization by instruction 指令授权
ZQ9!k*
^ authorization by warrant 令状授权
V|KYkEl
r1 authorization of unit trust 单位信托的认可
'; ,DgR;' authorized agent 指定代理人
ne] |\] authorized capital 法定资本
}GJIM|7^ authorized clerk 出市员
`G&W%CHB authorized dealer 认可交易商
Er^ijh, authorized financial institution 认可财务机构
r/'9@oM authorized fund 认可基金
cP%mkh_ri authorized fund house 获授权的基金公司；认可基金公司
Kj,C 9 authorized institution 认可机构
]4-lrI1# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
."Wdp f`~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Da*=uW9 authorized insurer 获授权保险人；获认可承保人
/2pf*\u authorized investment 特准投资项目
E</Um M+ R authorized person 获授权人
(m80is l authorized representative 获授权代表
|>@Gb gw^M authorized share capital 法定股本
>;kCcfS3ct automated quotation system 自动报价系统
=)vmX0v L Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
/fbI4&SB! 自动交易系统〔香港期货交易所有限公司〕
$7eO33Bm automatic adjustment mechanism 自动调整机制
azR< Y_tw automatic adjustment system 自动调整系统
u[9i>7}9 Automatic Clearing House 自动票据交换所
M EMD8:[' automatic exchange rates accumulation system 自动化汇率累集系统
IXNcn@tN Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
< gB>j\: automatic teller machine [ATM] 自动柜员机
h\".TySz autopay 自动转帐
4wh_ iO available assets 可用资产
7;RhA5M available fiscal reserve 现存财政储备
SO% x=W available profit 可用利润
:L#t?~ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
j@1cllJkh average 平均；平均数；海损
e WzD'3h^ average basic salary 平均基本薪金
H7n5k, average consumer expenditure 平均消费开支；一般消费开支
e Ki/Mt
average cost 平均成本
yG|^-O}L average cost of land production 增辟土地平均成本
5!u.w average daily turnover 平均每日成交额
r2H \B,_ average daily wage rate 平均每日工资率
&SfJwdG*= average expenditure pattern 平均开支模式
|#8u:rguy average growth rate 平均增长率
Q3>
3!FAO average net fixed assets 固定资产平均净值
</F@ 5* average of relatives 相对价格平均数
:W(3<D7\ average price 平均价格
/Y@^B,6 \ average propensity to consume 平均消费倾向；一般消费倾向
hNs970i average propensity to save 平均储蓄倾向；一般储蓄倾向
^_ <jg0V average rate 平均率
ON#\W>MK? average revenue 平均收入；平均收益
{WUW.(^]G average stock 平均库存；平均存货
EM]~yn!+ average yearly rent 平均年租
d!kiWmw, avoidance of double taxation 避免双重课税
;ZZ%(P=- avoidance of tax 避税
