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s/Fc7V!; A share Ａ股；甲类股份
cpF\^[D abatement of tax 减税；减扣免税额
"CapP`: ABN AMRO Bank N.V. 荷兰银行
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-[R above-the-line expenditure 线上项目支出；经常预算支出
s4<[f%^ above-the-line receipt 线上项目收入；经常预算收入
R] tHd=kf ABSA Asia Limited 南非联合亚洲有限公司
2`Ub;Nn29 absolute change 绝对数值变更
YAv-5 absolute expenditure 实际开支
,B(UkPGT absolute guideline figure 绝对准则数字
\rY| l
absolute interest 绝对权益
zm-j FY ? absolute order of discharge 绝对破产解除令
UO47XAO absolute profit margin 绝对利润幅度
: ~"^st_[! absolute value 实值；绝对值
bg[k8*.:F absolutely vested interest 绝对既得权益
G(~ d1%( absorbed cost 已吸收成本；已分摊成本
^hv absorption 吸收；分摊；合并
\$}xt`6p absorption rate 吸收率；摊配率；分摊率
c9/w-u~j ACB Finance Limited 亚洲商业财务有限公司
i[`n u#n/ acceptable form of reciprocity 合理的互惠条件
Z $ Fh4 acceptable rate 适当利率；适当汇率
ywXerz7dUk acceptance agreement 承兑协议
sesr`,m., acceptance for honour 参加承兑
m(,vym t acceptor 承兑人；接受人；受票人
O`~G'l&@T acceptor for honour 参加承兑人
pg1o@^OuL accident insurance 意外保险
3Bee6N> Accident Insurance Association of Hong Kong 香港意外保险公会
7} (wEC accident insurance scheme 意外保险计划
JP) /
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"%dWBvuO accommodation 通融；贷款
/ tM<ois* accommodation bill 通融票据；空头票据
\Si@t{`O accommodation party 汇票代发人
g RIRc4p account balance 帐户余额；帐户结余
)_"Cz".|9 account book 帐簿
2hdi)C,7Y account collected in advance 预收款项
r VowHP account current book 往来帐簿
*>j u1f account of after-acquired property 事后取得的财产报告
XL c&7 account of defaulter 拖欠帐目
ny%-u &1k account payable 应付帐款
FiMP_ y*S account payee only [A/C payee only] 只可转帐；存入收款人帐户
G,9osTt/ account receivable 应收帐款
,LKY?=T$z account receivable report 应收帐款报表
A ^
$9[_ account statement 结单；帐单；会计财务报表
`=Pn{JaD account title 帐户名称；会计科目
+6 @".< accountant's report 会计师报告
FKY|xG9 Accountant's Report Rules 会计师报告规则
)[yM4QFl accounting and auditing procedure 会计与审计程序；会计与核数程序
?1?D[7$ Accounting Arrangements 《会计安排》
GQhzQM1HS accounting basis 会计基础
,u^i0uOg accounting by Official Receiver 破产管理署署长呈交的帐目
(`x6QiG! Accounting Circular 《会计通告》
i`Fg kABw accounting class 会计类别
cG1-.,r accounting date 记帐日期；会计结算日期
2c@4<kyfP accounting for money 款项核算
lfG]^id' Accounting Officer 会计主任
g#ubxC7t< accounting period 会计报告期；会计期
kKAK;JQ accounting policy 会计政策；会计方针
TzmoyY accounting practice 会计惯例
L^3 ~gZ accounting principle 会计准则
Z7%
|'E R accounting record 会计记录
EpSVHD:* accounting report 会计报告
w G [X*/v Accounting Services Branch [Treasury] 会计事务部〔库务署〕
; S7
% Accounting Society of China 中国会计学会
]n1@!qa48 accounting statement 会计报表
qFp } + s accounting system 会计制度；会计系统
/ > c F accounting transaction 会计事项；帐务交易
,!_$A}@0
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g0GC g accounting year 会计年度
iI ji[>qz accretion 增值；添加
[}q6bXM* accrual 应计项目；应累算数目
u!?cKZw accrual basis 应计制；权责发生制
(Em^qN accrual basis accounting 应计制会计；权责发生制会计
^M6xRkI accrue 应累算；应计
> Pj ?IE6 accrued benefit 应累算利益
zY_Bn J^ accrued charges 应计费用
(@ @t,\iF accrued cumulative preference share dividend 应累算的累积优先股股息
{ \9vW; ' accrued expenses 应累算费用
IOmQ1 X7, accrued interest payable 应付利息；应计未付利息
@N, dA# accrued interest receivable 应收利息；应计未收利息
ts/ rV#s~ accrued right 累算权益
Q$Q s$ accruing profit 应累算的利润
d?^bCf+< accumulated fiscal reserve 累积财政储备
&QFg = accumulated profit 累积利润；滚存溢利
BC0SSR@e accumulated reserve 累积储备
Rl90uF]8 accumulation of surplus income 累积收益盈余
{^zieP! acquired assets 既得资产
H"lq!C` acquisition 收购；购置；取得
xR
`4< acquisition cost 购置成本
T {Q] acquisition expenses 购置费用
:@# '&(# ~ acquisition of 100% interest 收购全部股权
L]I ;{Y acquisition of control 取得控制权
]`39E"zY acquisition of fixed assets 购置固定资产
sT:$ := acquisition of shell “买壳”
'oSs5lW acquisition price 收购价
dnt: U!TW@ act of God 天灾
#AHX {< acting partner 执事合伙人
w6 0I;.hy active market 买卖活跃的市场；交投畅旺的市场；旺市
OhMnG@@ active partner 积极参与的合伙人
VsEMF i= active trading 交投活跃
:4RD .l actual circulation 实际流通
.`qw8e}y#' actual cost 实际成本
j6<o ,0P actual expenditure 实际开支；实际支出
t Dn{;E D< actual income 实际入息；实际收入；实际收益
~5LlIpf36| actual market 现货市场
kU ^*hd ] actual price 现货价；实际价格
}jTCzqHW] actual profit 实际利润
C3 >X1nU actual quotation 实盘；实际价位；实际报价
bV c"'RQ actual year basis 按实际年度计算
&, E^ y,r actuals 实货
:uwB)G actuarial investigation 精算调查
('k ;Ikut actuarial principle 精算原则
]M%kt +u! actuarial report 精算师报告
NKyaR_q` Actuarial Society of Hong Kong 香港精算学会
}!-BZIOlO actuarial valuation 精算师估值
:: IAXGH ) actuary 精算师
2P)*Y5`KBH ad referendum agreement 暂定协议；有待覆核的协定
#+$pE@u7A ad valorem duty 从价税；按值征税
v X|i5P0)8 ad valorem duty system 从价税制
nO-1^HUl ad valorem fee 从价费
^yLiyR e\ ad valorem tariff 从价关税
K(bid0 Y additional allowance 额外免税额
5X"y46i,H additional amount for unexpired risk 未过期风险的额外款额
{[B^~Y>Lr additional assessable profit 补加应评税利润
7 nr+X Os additional assessment 补加评税
>IZ|:lsxE additional commitment 额外承担
3O % u? additional commitment vote 额外承担拨款
mx\b6 w7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
bEx8dc`Q additional dependent parent allowance 供养父母额外免税额
,]CZ(q9- additional provision 额外拨款
"h.- qQGU% additional stamp duty 附加印花税
bWp40&vx additional tax 补加税罚款；补加税款
Z?@1X`@ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
W>jgsR79M adjudged bankrupt 被裁定破产
(H=7 ( adjudicated bankrupt 裁定破产人
A\Ax5 eeL adjudication fee 裁定费；评定印花税额手续费；评估契据费
`2}H$D adjudication of bankruptcy 裁定破产；宣告破产
:.xdG>\n3 adjudication of insolvency 裁定无力偿还债务
jGV+ ~a adjusted actual 经调整的实数；调整后的实数
(jQ]<q%P adjusted current assets 经调整的流动资产；调整后的流动资产
B EU^,r3z adjusted figure 经调整的数字；调整后的数额
f+A!w8E adjusted liabilities 经调整的负债；调整后的负债
#p< 1@, adjusted loss 经调整的亏损；调整后的亏损
DdAs]e|D[ 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
ur*a!U adjusted profit 经调整的利润；调整后的利润
sf""]c$ adjusted surplus 经调整的盈余额；调整后的盈余额
R.ZC|bPiD adjusted value 经调整的价值；调整后的价值
{/Mz /|% adjustment 调整；修订；理算〔保险〕
<<Z t.!hS adjustment centre 调剂中心
pS [nKcyj adjustment lag 调整过程的时间差距；调整时差
ZAK NyA2 adjustment mechanism 调整机制
o XKH , r adjustment of loss 亏损调整
JI&ik_k3 adjustment process 调整过程；调整程序
s> d /9 b adjustment range 调整幅度
{3 V% administered exchange rate 受管制汇率
( t^&L Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7*{9 2_M administration expenses 行政费用
ry99R|/d1 administration fee 手续费；行政费
Y$ tg z) administration in bankruptcy 破产管理
CuS"Wj administration order 遗产管理令
4KO2oIR administrator 管理人；遗产管理人
l~cT]Ep administrator of the estate 遗产管理人
:#yjg1aej admission of debt 债项承认书
[ij8h,[~] admission of proof 接纳债权证明
:Fv d?[ advance 放贷款项；垫付款项；预支款项；预付款项
^ ;KL` advance account 暂支帐目；预付款帐户
~c;D@.e\ advance compensation 预付补偿金
0u,OW advance from shareholder 股东垫款
T[$! ^WT advance pending reimbursement 预支以待日后付还
aWtyY[= advanced economy 先进经济体系
{9 PeBc advancement 预付；预付财产
gWqO5C~h advances warrant 垫款令
7mUp n:U advancing 贷出
xt{f+c@P adverse balance 逆差
w-[A" M]I adverse exchange 逆汇
ue YBD]3 ' advertisement addressed to shareholders 在报章刊登的致股东通告
"0ITW46n advice for collection 托收通知书
;p$KM-?2D advice of drawing 提款通知书；汇票通知书
;,z[|"y advice of payment 付款通知
FN-j@ Advisory Committee [Securities and Futures Commission]
i;' k Q 谘询委员会〔证券及期货事务监察委员会〕
8ec 6J*b Advisory Committee on Diversification 经济多元化谘询委员会
Z O^Y9\L affidavit 誓章；遗产申报誓章
%`o3YR affidavit of no receipt 述明无收款的誓章
C>1fL6ct affiliate 联号；联营公司；附属公司
~-1!?t/% affiliated company 附属公司；联号；联营公司
/^BaQeH?R affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'[XtARtY` affordability 负担能力
O{B[i y(C African Development Bank [AfDB] 非洲开发银行
{95z\UE} after-acquired property 事后取得的财产
%Q)3*L after-hours dealing 市后交易
Z$ 8 X1(o after-tax profit 税后盈利；税后利润；税后溢利
f/_RtOSw agency agreement 代理协议
qTGEi agency expenses 代理机构的开支
>:2B r(S agency fee 代理费
`#X\@?'5 Agency Law 《代理法》
ka3(sctZ5 agent 代理人；承销人
w]BZgF. agent of company 公司代理人
4bT21J37 agent's fee 代理人费；经纪费
m'
LRP:9v aggregate 总计；总数；总体数字
} s0? RH aggregate amount 总款额；总额
` 0YI?$G1 aggregate assets and liabilities 总体资产与负债
G! y~Y]e aggregate at constant price 按固定价格计算的总体数字
K#O8P+n5[ aggregate demand 总需求
,mu=#}a@} aggregate gross position 总持仓量
qre.^6x aggregate limit 总限额
hQm"K~SW= aggregate of salaries tax 合计薪俸税
Z+z x*(X aggregate performance 总体表现；总体业绩
D~KEjz!bQ aggregate supply 总体供应
(c{<JYEC aggregate surplus 总盈余
Jgf73IX[ aggregate total 整体总额
v=(L>gg aggregate value 总值；合计价值
3#d5.Ut aggregated basis 合计基准
{AJcYZV aggregated net chargeable income 合计应课税入息实额
fvW7a8k 3 aggregation 合并计算；合计；总和
rv(Qz|K@ aggregation of incomes of husband and wife 夫妇入息合并计算
^,Paih
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JN 9
W:X. agio 差价；贴水
YK jm_)8]w 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》
;ew3^i.du Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+) pO82 《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》
7?@s.Sz|fV Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
d+5KHfkK 《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*A9a Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;P` z
?>J: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
yv.UNcP? agreement for a settlement 授产协议
H.8f-c-4we agreement for assignment 转让协议
vm3 B>ACJ agreement for sale 售卖协议；买卖协议
< f
l-P agreement for sale and purchase 买卖协议
yQ33JQr agreement for the payment of interest 支付利息协议
rt\i@} agreement for the repayment of money 还款协议
B2QC#R agreement of reinsurance 再保险协议
63ig!-9F Agricultural Bank of China 中国农业银行
'.n0[2> air passenger departure tax 飞机乘客离境税
gFJ.
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vJX3fE }F airport tax 机场税
xt! DS0|*Y alcohol duty 酒精税
X 8TwMt alienation 让与；让渡；转让
ZH9sf ~7 alimony 生活费；赡养费
;Q T.|.t6 All Ordinaries Index [AOI] 所有普通股指数
J|DID+M all risks 全险；综合险
B(x$
Ln"y[ All Sales Record for Stock Market 《股票市场成交报告》
"=7y6bM Allied Capital Resources Limited 新联财务有限公司
,W"[q ~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
vT*z3 allocation letter 拨款信件
#q7`"E=M" allocation of fund 分配款项；预留款项
_z:7Dj# allocation of profit 利润分配；溢利分配
`" N56 allocation warrant 拨款令
"3kIQsD|j allotment 分配；配股
?v]EXV3 allotment notice 股份配售通知；配股通知
j@jaFsX | allotment of shares 股份分配
NaeG2>1 allowable 可获宽免；免税的
kaSy 9Y{ allowable business loss 可扣除的营业亏损
jhd&\z- allowable expenses 可扣税的支出
!J 3dlUFRO allowance 免税额；津贴；备抵；准备金
?a ~59!u allowance for debts 债项的免税额
3 h:"-{MW. allowance for depreciation by wear and tear 耗损折旧免税额
LKCj@N dV allowance for funeral expenses 殡殓费的免税额
o6 JCy\Bx allowance for inflation 为通货膨胀而预留的款项；通胀准备金
MfJ;":]O! allowance for repairs and outgoings 修葺及支出方面的免税额
Zt3"4d4 allowance to debtor 给债务人的津贴
3P {
d~2 alteration of capital 资本更改
_9%R
U " alternate trustee 候补受托人
9M3XHj amalgamation 合并
|@{4zoP_N ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
)<_e{_ h
ambit of charges 征税范围；收费范围
Z=VAjJ;i[ amended valuation 经修订的估值
inO)Y]|f American Commodities Exchange 美国商品交易所
tI2V)i! American Express Bank Limited 美国运通银行
#t.)4$ American Stock Exchange 美国证券交易所
~>h_#sI BC amortization 摊销
#bxU I{*J amount due from banks 存放银行同业的款项
aS
]bTYJ' amount due from banks abroad 存放海外银行同业的款项
?P<8Zw amount due from holding companies 控股公司欠款
LxWnPi ^ amount due from local banks 存放本港银行同业的款项
wc&%icF*cr amount due to banks 银行同业的存款
:~K c"Pg amount due to banks abroad 海外银行同业的存款
J2rw4L amount due to holding companies 控股公司存款
x|>N amount due to local banks 本港银行同业的存款
o :`>r/SlL amount due to outport banks 外埠银行同业的存款
u4
##*m amount for note issue 发行纸币的款额
W{pyU \ amount of bond 担保契据的款额
e^;<T9Esr amount of consideration 代价款额
yV;_ ]_EO amount of contribution 供款数额
u\LbPk amount of indebtedness 负债款额
8 ZmU(m amount of principal of the loan 贷款本金额
N~c Y ~a amount of rates chargeable 应征差饷数额
\UBTNY, amount of share capital 股本额
CC?L~/gPN amount of sums assured 承保款额
xa7~{ E, amount of variation 变动幅度
xvx5@lx amount of vote 拨款数额
+M@,CbqD amount payable 应付款额
Ptfx F]%H amount receivable 应收款额
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Amsterdam Stock Exchange 阿姆斯特丹证券交易所
:Q~Rb<']{x analysis 分析
%}T' 3 ancillary risk 附属风险
--t"X<.z annual account 周年帐目；周年帐目报表；年度决算；年结
0?x9.] annual accounting date 年结日期
kU*Fif annual allowance 每年免税额；年积金；年度津贴；年津
,C4gA(')K annual balance 年度余额
{KH!PAh annual disposable income 每年可动用收入
28/At annual estimates 周年预算
fdU`+[ _ annual fee 年费
<xb =.xe annual general meeting 周年大会
O,$
?Pj6 annual growth rate 年增率；每年增长率
>bgx o< annual long-term supplement 长期个案每年补助金
FLW Q Y, annual pensionable emolument 可供计算退休金的年薪
6),U(e% annual report 年报
1rnbUE Annual Report on the Consumer Price Index 《消费物价指数年报》
|j?iD annual return 周年报表；周年申报表；每年报税表格
} "QV{W Annual Return Rules 《周年报表规则》
{x&"b - annual review of consumer prices 每年消费物价回顾
#2dd`F8 annual roll-forward basis 逐年延展方式
`E @TPdu annual salary 年薪
(z8^^j[ annual statement 年度报表；年度决算表
m+ jW+ 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
z8MKGM annuitant 年金受益人
)/32sz]~ annuity 年金
-#TF&- annuity contract 年金合约
=N,ahq annuity on human life 人寿年金
7v{X?86& antecedent debt 先前的债项
MQ~O G9. ante-dated cheque 倒填日期支票
~8rVf+bg3 anticipated expenditure 预期开支
.}xF2'~E/ anticipated net profit 预期纯利
!)!<. x anticipated revenue 预期收入
_^Ds[VAgA anti-inflation measure 反通货膨胀措施
In3},x +$ anti-inflationary stance 反通货膨胀立场
QTy xx apparent deficit 表面赤字
@Czj] t` apparent financial solvency 表面偿债能力
gwm}19JC apparent partner 表面合伙人
<Z0 N)0| application for personal assessment 个人入息课税申请书
E#5$O2b# application of fund 资金应用
*>=|"ff application to release as liquidator and to destruct the books of accounts and documents
:!fP~(R'm 申请免除清盘人职务及毁灭帐簿与文件
NWN Pq" appointed actuary 委任精算师
QqF&l MH appointed auditor 委任核数师；委任审计师
sKIpL(_I$ appointed trustee 委任的受托人
l^LYSZg'R8 appointer 委任人
vX9B^W||x apportioned pro rata 按比例分摊
Ts~MkO apportionment 分配；分摊
\G+uK:PC, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
7H,p/G?]k apportionment formula 分摊方程式
N9|v%-_?) apportionment of estate duty 遗产税的分摊
WNE=|z#| appraisal 估价；评估
W5&;PkhQ6 appreciable growth 可观增长
+W xZB appreciable impact 显着影响
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Cy WaXp65 appreciation 增值；升值
ljS~>& appreciation against other currencies 相对其他货币升值
Y[\ZN appreciation of the exchange value of Hong Kong dollar 港元汇值上升
T#>1$0y v appreciation tax 增值税
t%B ,ATW appropriation 拨款；拨用；拨付
H&yK{0H appropriation account 拨款帐目
;X9nYH Appropriation Bill 拨款法案
zG[GyyAQ appropriation-in-aid system 补助拨款办法
6)@Y 41H]C approved assets 核准资产
K~U5jp c approved basket stock 认可一篮子证券
0-N"_1k|? approved budget 核准预算
' `+GC 9VG approved charitable donation 认可慈善捐款
z. 6-D approved charitable institution 认可慈善机构
xDJs0 P4 approved currency 核准货币；认可货币
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approved estimates 核准预算
nw)yK%`;M approved estimates of expenditure 核准开支预算
R cz;|h8 approved overseas insurer 核准海外保险人
2G (RQ\Ro* approved overseas trust company 核准海外信托公司
OJ /l}_a approved pooled investment fund 核准汇集投资基金
)S,Rx approved provident fund scheme 认可公积金计划
%GY U$aA approved provision 核准拨款
YhZmyYamE approved redeemable share 核准可赎回股份
I Ceb2R approved regional stock 认可地区性证券
b! pG&7P approved retirement scheme 认可退休金计划
t/3t69 \x approved subordinated loan 核准附属贷款
;QiSz=DyA arbitrage 套戥；套汇；套利
UE-+P arbitrageur 套戥者；套汇者
}H>}v/ arbitrary amount 临时款项
'5*8'.4Sy arrangement 措施；安排；协定
tlz+ !> arrears 欠款
>7fNxQ arrears of pay 欠付薪酬
$O)fHD' arrears of revenue 逾期未收税款；逾期未收的帐项
a%fMf[Fu articles of association 组织章程；组织细则；组织章程细则
qZcRK9l]F1 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%]iDhXL r ascertainment of profit 确定利润
LRuB&4r8 "Asia Clear" “亚洲结算系统”
^J[r<Dm8F Asia Commercial Bank Ltd. 亚洲商业银行有限公司
t& *K Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
XITh_S4fs= Asian Development Fund [ADF] 亚洲发展基金
ISbhC!59 Asian dollar bond 亚洲美元债券
0+vt LDq@P Asian dollar market 亚洲美元市场
Rl%?c5U/$ Asian dollar rate 亚洲美元利率
Q.$|TbVfds Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
P`HDQ/^O
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
m"r=p asked price 沽盘；喊价；索价；卖方报价
A%zX LV=3O assessable income 应评税入息
DC5^k[m assessable loss 应评税亏损
V/8"@C assessable profit 应评税利润
}%@q; "9` assessable value 应评税值
*?-,=%,z/ assessed profit 估定利润
Hkv4 ^| assessed value 经评估价值
vpoYb assessment 评税；评定；估价；评税单
J'=i EI assessment number 评税编号；估价编号
3 cb$g assessment of additional tax 补加税评税
?q %&" assessment of performance 业绩评估；实绩评价
3Aqw )B'"_ Assessor 评税主任
T"tR*2HwSd asset price bubbles 资产价格泡沫
l, [cR?v asset-backed securities 具资产保证的证券
-fA1_ ?7S assets accretion 资产增值
6N<v&7cSB assets and liabilities 资产与负债
]'[(MH" assets betterment statement 资产递增表；资产改进表
y;r{0lTB assets lending 实物放款；有抵押贷款
'T7=.Hq<4 assets of the company passing on the death 死者去世时转移的公司资产
L2jjkyX] assets pledged as security for liabilities 用作负债抵押的资产
H E'1Wa0r assets portfolio 资产投资组合
Wt ,t 5 assets price 资产价格
_ ?YP0GpU assets quality 资产质素
U =G}@Y assets realization 资产变现
xaSg'8- assets refinancing arrangement 资产再集资安排
68
*~5] assets securitization 资产证券化
T0Kjnzs assets situated outside Hong Kong 在香港以外地方的资产
e-`=?tct assets stripping 削减资产；拆卖资产
+ bU*"5" assets value 资产值
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assignee 承让人
x&N!S U6 assignment 转让；转让书；转让契
L#}HeOEi[ assignment of interest 权益转让
Uh t k`2O assignment of letters patent and trade mark 专利证书及商标转让
6M/*]jLq4 assignment of property 物业转让；物业转让书
0?0$6F assignment right 转让权
wyVQV8+&> assignor 转让人
Ol @ssm associate 有联系的人；有关连人士；相联者；合伙人；联系人
6iZ:0y0t+6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
U^@8eb v associate member 附属会员
O 7x'q<PFU associated body corporate 相联法人团体
*Bj7\8cKC associated company 相联公司；联属公司
j/Dc';,d.( associated corporation 相联法团
]5 _6m;g Association of Chartered Certified Accountants [ACCA] [United Kingdom]
rZt7C(FM$7 公认会计师公会〔英国〕
$UX^$g G Association of Futures Exchange Brokers 香港期货经纪协会
D#pZN,' Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
K BO{ g:" association of underwriters 承保人组织
~ ZN]2 } assumption of control 接管
]%4rL
S assurance 担保；保险；转易；转易书
?;c&5' 7ct assurance of interest 权益的转易
Q
6)5*o8n at 19XX price 按一九ＸＸ年价格计算
wRATe
0' at a discount 按赔价计算；按贴水价格计算；打折扣
@ a $HJ : at a premium 按溢价计算；按升水价格计算
Z`9yGaTO at call 通知付款；按通知
,]\: ]Y&? at constant market price 按固定市价计算
/;K?Y#mf~j at constant price 按固定价格计算
v)VhR2d3 at cost 按成本计算
"92Z"I~1 at current market price 按当时市价计算；按现时市价计算
<.l$jW] at current price 按当时价格计算；按现时价格计算
*
I{)8 at factor cost 按要素成本计算；按生产要素成本计算
mDJg-B Q at money-of-the-day price 按付款当日价格计算
JOA_2qa>\ at or better 按指定或较佳价位〔买卖指令〕
+1] xmnts at par 按面值计算；平价
YdT-E at sight 见票即付
uINm>$G,5 at the close 按收市盘
Z#i5=,Bk at the opening 按开市盘
tK$x=9M attestation 见证；见证条款
`Qc_]CWYH at-the-money option 平价期权
L+b"d3!G&% attorney 受权人；受托代表人
OG C|elSM attornment 新拥有人承认书
[8b,}i 1 attributable profit 可归属利润
sXmZ0Dv attributable share value 可归属股份价值
(_Ld^ ^| Auckland Stock Exchange 奥克兰证券交易所
bO:m ^* auction 拍卖
FQ72VY auctioneer 拍卖商
8r 4
L4 audit 审计；核数
`c-(1 ;Jb Audit Commission 审计署
n*
7mP Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
7T)J{:+0!| 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〕
= h"*1` audit review 帐目审查
t\p_QWnF Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}: W6Bo-| audited account 审计帐目；经审计的帐目
aJ"Tt>Y[.~ audited annual account 经审计的周年帐目
>;ucwL i audited balance sheet 经审计的资产负债表
6-'Y* auditor 核数师；核数主任；审计师
w Jb \Q auditor's certificate 核数师证明书；审计师证明书
#$qhxYyd auditor's report 核数师报告；审计师报告
@+S5"W Aussie bond 澳元债券
fR4O ^6c: austerity budget 紧缩预算
i n^ Rf`
" Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Ef }rMkv Australia All Ordinaries Index 澳洲所有普通股票指数
p4|Zz:f Australian Dollar [AUD] 澳元
54A ndyeA Australian Options Market 澳大利亚期权市场
4I [g{S
nF Australian Securities Commission 澳洲证券事务监察委员会
# Moju Australian Society of Certified Practising Accountants 澳洲执业会计师公会
x{B%TM-Ey Australian Stock Exchange 澳大利亚证券交易所
U
=()T}b> Austrian Schilling [ATS] 奥地利先令
bB^SD] }C authentication 认证；鉴证
$X %w9l e authority to purchase 委托购买证；委购书
y3
{om^ f authorization 认可；核准；授权；授权书
[y>;[K authorization by direction 指示授权
tXocGM {6C authorization by instruction 指令授权
<3!jra,h authorization by warrant 令状授权
h4x R RyK authorization of unit trust 单位信托的认可
jocu=Se@ authorized agent 指定代理人
[-@Lbu-| authorized capital 法定资本
!2('Cq_^ authorized clerk 出市员
!J}Bv authorized dealer 认可交易商
az (u=} authorized financial institution 认可财务机构
&& }' authorized fund 认可基金
F1@gYNbI, authorized fund house 获授权的基金公司；认可基金公司
HDyus5g
authorized institution 认可机构
x)h p3&L authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
B_k[N}|zD authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
eeuTf authorized insurer 获授权保险人；获认可承保人
%2<G3]6^U authorized investment 特准投资项目
0ih=<@1 K authorized person 获授权人
zL @ZNH authorized representative 获授权代表
Z[baQO authorized share capital 法定股本
pI>i1f=W automated quotation system 自动报价系统
=<.8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
m~fA=#l
l 自动交易系统〔香港期货交易所有限公司〕
+jFcq:`#UG automatic adjustment mechanism 自动调整机制
i; 1aobG automatic adjustment system 自动调整系统
+8FlD iP Automatic Clearing House 自动票据交换所
ta*B#2D> automatic exchange rates accumulation system 自动化汇率累集系统
{ XMF26C# Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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t0i. automatic teller machine [ATM] 自动柜员机
JkazB1h autopay 自动转帐
v1yNVs \} available assets 可用资产
K .cMuh available fiscal reserve 现存财政储备
ic:_v?k available profit 可用利润
r00 fvZyK Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
\v 7M`! & average 平均；平均数；海损
x4cP% {n average basic salary 平均基本薪金
swvn *xr average consumer expenditure 平均消费开支；一般消费开支
vMsb@@O\ \ average cost 平均成本
[q/=%8qLUA average cost of land production 增辟土地平均成本
a %"My;8 average daily turnover 平均每日成交额
p4;A[2Ot`: average daily wage rate 平均每日工资率
/s3AZ j9 average expenditure pattern 平均开支模式
'~{^c } average growth rate 平均增长率
H/>86GG average net fixed assets 固定资产平均净值
#`5{?2gS9 average of relatives 相对价格平均数
k&4@$;Ap average price 平均价格
HTK 79
+ average propensity to consume 平均消费倾向；一般消费倾向
,[}5 @cS average propensity to save 平均储蓄倾向；一般储蓄倾向
\} Jy=[ average rate 平均率
F#KO!\iA+ average revenue 平均收入；平均收益
Ycypd\q/ average stock 平均库存；平均存货
% (R10G average yearly rent 平均年租
V-U,3=C avoidance of double taxation 避免双重课税
)A9K9pZj avoidance of tax 避税
