A:
e. Gjp { A share Ａ股；甲类股份
59#o+qo4 abatement of tax 减税；减扣免税额
_u q[D`= ABN AMRO Bank N.V. 荷兰银行
:x[SV^fw[ above-the-line expenditure 线上项目支出；经常预算支出
ep)O|_= above-the-line receipt 线上项目收入；经常预算收入
H~<w*[uT ABSA Asia Limited 南非联合亚洲有限公司
Y o w absolute change 绝对数值变更
}Hy4^2B absolute expenditure 实际开支
/*1p|c ^ absolute guideline figure 绝对准则数字
! z6T_;s absolute interest 绝对权益
r0/a w
absolute order of discharge 绝对破产解除令
)F'r-I%Hi absolute profit margin 绝对利润幅度
9,cMb )=0 absolute value 实值；绝对值
n%K^G4k^ absolutely vested interest 绝对既得权益
rGm xK|R absorbed cost 已吸收成本；已分摊成本
rr^?9M*{V absorption 吸收；分摊；合并
dGG 8k& absorption rate 吸收率；摊配率；分摊率
]Ei*I} ACB Finance Limited 亚洲商业财务有限公司
z2U^z *n{ acceptable form of reciprocity 合理的互惠条件
T8NDS7&? acceptable rate 适当利率；适当汇率
aL^
58M y& acceptance agreement 承兑协议
.r~M7 I acceptance for honour 参加承兑
xU;/LJ6 acceptor 承兑人；接受人；受票人
(Tv~$\= acceptor for honour 参加承兑人
d=eIsP' h accident insurance 意外保险
:x3"Cj Accident Insurance Association of Hong Kong 香港意外保险公会
^ ^T
xx accident insurance scheme 意外保险计划
[9d4 0>e accident year basis 意外年度基准
`R x\wfr} accommodation 通融；贷款
%V|n2/O
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\\P*w$c accommodation party 汇票代发人
cq "#[y$r account balance 帐户余额；帐户结余
~s2la~gu account book 帐簿
BFswqp: account collected in advance 预收款项
a\B'Qe+ account current book 往来帐簿
-8 Q}*Z account of after-acquired property 事后取得的财产报告
! rTkH4!_ account of defaulter 拖欠帐目
})umg8s account payable 应付帐款
jK\AVjn account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q" G;L account receivable 应收帐款
;[B-!F> account receivable report 应收帐款报表
#<DS-^W! account statement 结单；帐单；会计财务报表
W|(U} PrC account title 帐户名称；会计科目
jidRh}>a= accountant's report 会计师报告
O"~CZh,:r} Accountant's Report Rules 会计师报告规则
KnC:hus accounting and auditing procedure 会计与审计程序；会计与核数程序
F$@ (0c Accounting Arrangements 《会计安排》
_c>8y accounting basis 会计基础
6PT"9vR`) accounting by Official Receiver 破产管理署署长呈交的帐目
I~ Q
G Accounting Circular 《会计通告》
<.=-9O6 accounting class 会计类别
9@>Q7AUCQ accounting date 记帐日期；会计结算日期
nLY(%):(P accounting for money 款项核算
zALtG<_t Accounting Officer 会计主任
o[ %\W accounting period 会计报告期；会计期
. "Q} 2 accounting policy 会计政策；会计方针
6,~]2H'zq accounting practice 会计惯例
lf\x`3Vd accounting principle 会计准则
LnPG+< accounting record 会计记录
q0{ _w accounting report 会计报告
+1nzyD_E Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}=p+X:k= Accounting Society of China 中国会计学会
GL,( N| accounting statement 会计报表
e=`=7 H4P accounting system 会计制度；会计系统
"t%Jj89a\ accounting transaction 会计事项；帐务交易
!3)WW)"!r accounting treatment 会计处理
t!\B6!Fo accounting year 会计年度
&3 * #h accretion 增值；添加
r"!xI accrual 应计项目；应累算数目
;r} yeI Sf accrual basis 应计制；权责发生制
sBa&]9>m accrual basis accounting 应计制会计；权责发生制会计
|4rqj 1*U accrue 应累算；应计
^$s&bH'8 accrued benefit 应累算利益
y I } > accrued charges 应计费用
k D}vK+ accrued cumulative preference share dividend 应累算的累积优先股股息
LZDJ\"a- accrued expenses 应累算费用
INY?@in accrued interest payable 应付利息；应计未付利息
(qzBy \\p accrued interest receivable 应收利息；应计未收利息
'7
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2
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" R]wPF5u accumulated fiscal reserve 累积财政储备
'"T9y=9]s accumulated profit 累积利润；滚存溢利
fZb}- accumulated reserve 累积储备
Gn^m 541 accumulation of surplus income 累积收益盈余
vZ1?4 hG acquired assets 既得资产
X#tCIyK,nV acquisition 收购；购置；取得
Y|S>{$W acquisition cost 购置成本
?2,{+d | acquisition expenses 购置费用
&qP0-x) acquisition of 100% interest 收购全部股权
n(W&GSj|u9 acquisition of control 取得控制权
[l}H% S acquisition of fixed assets 购置固定资产
x/0loW?q^ acquisition of shell “买壳”
}$b!/<7FD acquisition price 收购价
S0`u!l89( act of God 天灾
V Ig6' acting partner 执事合伙人
L *cP8v4 active market 买卖活跃的市场；交投畅旺的市场；旺市
U |Uc| 6 active partner 积极参与的合伙人
XTRF IY active trading 交投活跃
54#P actual circulation 实际流通
'Pxq>Os actual cost 实际成本
C U: HTz= actual expenditure 实际开支；实际支出
\ 027>~u
{ actual income 实际入息；实际收入；实际收益
JCci*F#r actual market 现货市场
9Dp0Pi?29 actual price 现货价；实际价格
?JBA`,- actual profit 实际利润
M(v X.kF actual quotation 实盘；实际价位；实际报价
4 %V9 actual year basis 按实际年度计算
PMT} fg actuals 实货
9"zp>VR actuarial investigation 精算调查
O l; DJV actuarial principle 精算原则
(4|R}jv actuarial report 精算师报告
n`V? n Actuarial Society of Hong Kong 香港精算学会
qRHT~ta-? actuarial valuation 精算师估值
2I283%xr actuary 精算师
QD-`jV3 ad referendum agreement 暂定协议；有待覆核的协定
Lngf,Of.e ad valorem duty 从价税；按值征税
dDa&:L ad valorem duty system 从价税制
QH_Ds,oH= ad valorem fee 从价费
v#?;PyeF ad valorem tariff 从价关税
k *D8IB additional allowance 额外免税额
u4$R ZTC additional amount for unexpired risk 未过期风险的额外款额
8erG]( additional assessable profit 补加应评税利润
+J#8w h additional assessment 补加评税
TfHL' u9B additional commitment 额外承担
4s@Tn>%SP additional commitment vote 额外承担拨款
^SK!? M additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*c
9 S. additional dependent parent allowance 供养父母额外免税额
/vC!__K9: additional provision 额外拨款
+S WtHj7e additional stamp duty 附加印花税
]Ljb&*IEj additional tax 补加税罚款；补加税款
Z5
7.+z< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2.vmZ aKP adjudged bankrupt 被裁定破产
CY.4 >, adjudicated bankrupt 裁定破产人
1Vc~Sa adjudication fee 裁定费；评定印花税额手续费；评估契据费
_mJhY0Oc adjudication of bankruptcy 裁定破产；宣告破产
6s'n
r7'0 adjudication of insolvency 裁定无力偿还债务
]E)\>Jb adjusted actual 经调整的实数；调整后的实数
DP;:%L} adjusted current assets 经调整的流动资产；调整后的流动资产
#M4LG; B adjusted figure 经调整的数字；调整后的数额
#lc6-K# adjusted liabilities 经调整的负债；调整后的负债
=zu;np M adjusted loss 经调整的亏损；调整后的亏损
C_JO:$\rE adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
K v)} adjusted profit 经调整的利润；调整后的利润
Fv$A %6;W adjusted surplus 经调整的盈余额；调整后的盈余额
'$rCV,3q adjusted value 经调整的价值；调整后的价值
{+GR/l\!# adjustment 调整；修订；理算〔保险〕
!c dY`f6x adjustment centre 调剂中心
K-@\";whF adjustment lag 调整过程的时间差距；调整时差
"$D'gS oYe adjustment mechanism 调整机制
/nv+*+Q?d adjustment of loss 亏损调整
: dNJ2&kJ adjustment process 调整过程；调整程序
Gpi_p adjustment range 调整幅度
,Xr`tQ< @ administered exchange rate 受管制汇率
b I`JG:^b Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
bZr,jLEf administration expenses 行政费用
?1zGs2Qs administration fee 手续费；行政费
^;F5ymb3U administration in bankruptcy 破产管理
#eX<=H] administration order 遗产管理令
G"tlJ7$myQ administrator 管理人；遗产管理人
V.6p fL administrator of the estate 遗产管理人
8I Ip,#%v admission of debt 债项承认书
A3*(c3 admission of proof 接纳债权证明
NC Y2 ^ advance 放贷款项；垫付款项；预支款项；预付款项
hn\d{HP advance account 暂支帐目；预付款帐户
z`.<dNg advance compensation 预付补偿金
'$eJA TtC advance from shareholder 股东垫款
{> 8?6m- advance pending reimbursement 预支以待日后付还
R$66F>Jz^ advanced economy 先进经济体系
xR8.1T?8 advancement 预付；预付财产
<EcxN j1 advances warrant 垫款令
D _ 1O4/ advancing 贷出
J i:<eRx) adverse balance 逆差
.<J v= adverse exchange 逆汇
[^7P ]olW advertisement addressed to shareholders 在报章刊登的致股东通告
42p1P6d advice for collection 托收通知书
KV8<'g +2? advice of drawing 提款通知书；汇票通知书
qj `C6_? advice of payment 付款通知
a2ho +TwT Advisory Committee [Securities and Futures Commission]
{jH'W)nR 谘询委员会〔证券及期货事务监察委员会〕
M<*WC{ Advisory Committee on Diversification 经济多元化谘询委员会
jVZ<i}h0B affidavit 誓章；遗产申报誓章
z@w}+fYO affidavit of no receipt 述明无收款的誓章
JZ~wa cDd affiliate 联号；联营公司；附属公司
%n GjP^ affiliated company 附属公司；联号；联营公司
:Ocw+X3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[~X&J# affordability 负担能力
.gzfaxi African Development Bank [AfDB] 非洲开发银行
0w0{@\9 after-acquired property 事后取得的财产
$zU%?[J after-hours dealing 市后交易
$d !Vx m after-tax profit 税后盈利；税后利润；税后溢利
H5 &._ agency agreement 代理协议
co1aG,>"q agency expenses 代理机构的开支
(xoYYO agency fee 代理费
uubIL +
Agency Law 《代理法》
17,mqXX> agent 代理人；承销人
FvG?%IFM agent of company 公司代理人
aWH agent's fee 代理人费；经纪费
;E[Q/
tr:w aggregate 总计；总数；总体数字
XogCq?_m aggregate amount 总款额；总额
v;U5[ aggregate assets and liabilities 总体资产与负债
rGXUV`5Na aggregate at constant price 按固定价格计算的总体数字
%vm_v.Q4) aggregate demand 总需求
X,#~[%h$-= aggregate gross position 总持仓量
ZO %iyc% aggregate limit 总限额
Hb::;[bm: aggregate of salaries tax 合计薪俸税
$I jI{% aggregate performance 总体表现；总体业绩
^Il*`&+?P aggregate supply 总体供应
S D{ )Sq aggregate surplus 总盈余
DW78SoyedZ aggregate total 整体总额
$evuL3GY# aggregate value 总值；合计价值
nxx/26{
aggregated basis 合计基准
3-, W?
"aC aggregated net chargeable income 合计应课税入息实额
Dg"szJ-
aggregation 合并计算；合计；总和
>KvK'Mus/ aggregation of incomes of husband and wife 夫妇入息合并计算
y22DBB8 aggregation of property 财产的总和
kP^A ~ZO. agio 差价；贴水
XPD1HN!,LT Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
3fB]uq+eD% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
(Nk[ys}%* 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
v3Fd lE Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
AO]cnh C 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
@2a!T03 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
*8m['$oyV 《香港政府和大韩民国政府关于相互促进和保护投资协定》
qk3|fW/- agreement for a settlement 授产协议
DcdEt=\)h agreement for assignment 转让协议
r
1jt~0&K agreement for sale 售卖协议；买卖协议
A_9J ~3 agreement for sale and purchase 买卖协议
^3S&LC
1;| agreement for the payment of interest 支付利息协议
D>@NY qMF agreement for the repayment of money 还款协议
5oSp/M agreement of reinsurance 再保险协议
:$,MAQ'9 Agricultural Bank of China 中国农业银行
o|xZ?#^h air passenger departure tax 飞机乘客离境税
Y&8,f|{R Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
VN `fZ5*d~ airport tax 机场税
rQ_@ q_B . alcohol duty 酒精税
%lWOW2~R alienation 让与；让渡；转让
# Q,EL73; alimony 生活费；赡养费
X<Z(,B All Ordinaries Index [AOI] 所有普通股指数
LX oJw$C all risks 全险；综合险
x.wDA3ys All Sales Record for Stock Market 《股票市场成交报告》
`>`b;A4 Allied Capital Resources Limited 新联财务有限公司
|:JT+a1 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Xa.8-a"hz allocation letter 拨款信件
S\ < i`q allocation of fund 分配款项；预留款项
^.\O)K {h allocation of profit 利润分配；溢利分配
M}# DX=NZc allocation warrant 拨款令
uf9&o# allotment 分配；配股
QDV+( allotment notice 股份配售通知；配股通知
PnaiSt9p?r allotment of shares 股份分配
kaB4[u allowable 可获宽免；免税的
| rwY
allowable business loss 可扣除的营业亏损
'&B4Ccn<V allowable expenses 可扣税的支出
H~nZ=`P9& allowance 免税额；津贴；备抵；准备金
FX|&o >S(8 allowance for debts 债项的免税额
&JqaIJh
allowance for depreciation by wear and tear 耗损折旧免税额
O>1Cx4s5 allowance for funeral expenses 殡殓费的免税额
e @anX^M; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
)X[2~E allowance for repairs and outgoings 修葺及支出方面的免税额
/ + % allowance to debtor 给债务人的津贴
nH k^trGm alteration of capital 资本更改
,!^5w,P: alternate trustee 候补受托人
|g)>6+?]W amalgamation 合并
y^}u L|= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$Oy&PO e ambit of charges 征税范围；收费范围
BLO ]78
amended valuation 经修订的估值
?z&% VU" American Commodities Exchange 美国商品交易所
lV %1I@[M American Express Bank Limited 美国运通银行
_W _< bI34 American Stock Exchange 美国证券交易所
uW[[8+t| amortization 摊销
Cp"7R&s amount due from banks 存放银行同业的款项
z|D*ymz*EY amount due from banks abroad 存放海外银行同业的款项
OM&GypP6& amount due from holding companies 控股公司欠款
4d4+%5GE amount due from local banks 存放本港银行同业的款项
Y.]$T8 amount due to banks 银行同业的存款
X_hDU~5{wC amount due to banks abroad 海外银行同业的存款
3u$ 1W@T( amount due to holding companies 控股公司存款
CssE8p >"F amount due to local banks 本港银行同业的存款
[i ~qVn2vT amount due to outport banks 外埠银行同业的存款
,r;xH}tbi amount for note issue 发行纸币的款额
6{HCF-cQd amount of bond 担保契据的款额
XDPgl =~ amount of consideration 代价款额
(H !iK,R amount of contribution 供款数额
b NVeL$' amount of indebtedness 负债款额
w,FPL&{ amount of principal of the loan 贷款本金额
HdI)Z<Krp amount of rates chargeable 应征差饷数额
9%iQ~
amount of share capital 股本额
BB(6[V"SV amount of sums assured 承保款额
*Z_4bR4Q amount of variation 变动幅度
A8Q^y
AP^ amount of vote 拨款数额
{#k[-\|; amount payable 应付款额
CL4N/[UM amount receivable 应收款额
~~h#2SX Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~r5S{& analysis 分析
U>f'j;5 ancillary risk 附属风险
($[+dR annual account 周年帐目；周年帐目报表；年度决算；年结
,_RNZ
sa;& annual accounting date 年结日期
%csr Nf annual allowance 每年免税额；年积金；年度津贴；年津
-"dt3$ju annual balance 年度余额
e@ZM&iR annual disposable income 每年可动用收入
; s/<wx-C annual estimates 周年预算
4$pV;xV annual fee 年费
}}QR' annual general meeting 周年大会
3>@VPMi annual growth rate 年增率；每年增长率
}\?9Pr sd annual long-term supplement 长期个案每年补助金
-;L'Jb>s76 annual pensionable emolument 可供计算退休金的年薪
+K`A2&F9 annual report 年报
:1>?:3,` Annual Report on the Consumer Price Index 《消费物价指数年报》
X&?s:A annual return 周年报表；周年申报表；每年报税表格
A,c XN1V Annual Return Rules 《周年报表规则》
V>`ANZ4 annual review of consumer prices 每年消费物价回顾
Fds
11
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gE#'Zv {7 annual salary 年薪
KZw~Ch}b9 annual statement 年度报表；年度决算表
g gx _h 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
\xCCJWek annuitant 年金受益人
Z%qtAPd annuity 年金
4> >=TJ!M annuity contract 年金合约
2.Qz"YDh
= annuity on human life 人寿年金
?zf3Fn2y antecedent debt 先前的债项
b TaKB- ante-dated cheque 倒填日期支票
i9DD)Y< anticipated expenditure 预期开支
M>]A! W= anticipated net profit 预期纯利
-9i 7 J a anticipated revenue 预期收入
sE6>JaH anti-inflation measure 反通货膨胀措施
aLGq<6Ja anti-inflationary stance 反通货膨胀立场
Lr$M k#' B apparent deficit 表面赤字
{4G/ HW28 apparent financial solvency 表面偿债能力
K%? g6j apparent partner 表面合伙人
VIP7j(#t_g application for personal assessment 个人入息课税申请书
=\WF +r]V application of fund 资金应用
1^}I?PbqV application to release as liquidator and to destruct the books of accounts and documents
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申请免除清盘人职务及毁灭帐簿与文件
*(?Wz anh appointed actuary 委任精算师
Sz go@x$^ appointed auditor 委任核数师；委任审计师
w wB3m& appointed trustee 委任的受托人
Lz'VQO1U= appointer 委任人
MxIa,M < apportioned pro rata 按比例分摊
Q S &B"7;g apportionment 分配；分摊
rTIu ' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
bItcF$#!!! apportionment formula 分摊方程式
VWvSt C apportionment of estate duty 遗产税的分摊
>Q\Kc=Q| appraisal 估价；评估
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appreciable growth 可观增长
c0gVW~I 1 appreciable impact 显着影响
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>w4 appreciable increase 可观增长
:-46"bP. appreciation 增值；升值
T`ibulp appreciation against other currencies 相对其他货币升值
>5t%_/yeB appreciation of the exchange value of Hong Kong dollar 港元汇值上升
LKu\M h| appreciation tax 增值税
S% i^`_=Q appropriation 拨款；拨用；拨付
ZNX38<3h appropriation account 拨款帐目
qq| 5[I.? Appropriation Bill 拨款法案
l}))vf=i appropriation-in-aid system 补助拨款办法
ecghY=% approved assets 核准资产
o e U i approved basket stock 认可一篮子证券
go uU approved budget 核准预算
>%j%Mj@8q| approved charitable donation 认可慈善捐款
?BnU0R_r] approved charitable institution 认可慈善机构
(j&: approved currency 核准货币；认可货币
\!-BR0+y; approved estimates 核准预算
N]A# ecm approved estimates of expenditure 核准开支预算
(jM0YtrD approved overseas insurer 核准海外保险人
r!mRUw'u approved overseas trust company 核准海外信托公司
?l0Qi approved pooled investment fund 核准汇集投资基金
YA4 D? ' approved provident fund scheme 认可公积金计划
T }}2J/sj approved provision 核准拨款
'+PKGmRW approved redeemable share 核准可赎回股份
`<C<[JP:o approved regional stock 认可地区性证券
9{to PED approved retirement scheme 认可退休金计划
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G_- approved subordinated loan 核准附属贷款
lM6pYYEq= arbitrage 套戥；套汇；套利
G mz^vpQ]t arbitrageur 套戥者；套汇者
ai{>rO3 }I arbitrary amount 临时款项
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SFm& arrangement 措施；安排；协定
i+*!" /De arrears 欠款
o}OY,P arrears of pay 欠付薪酬
~zqb{o^ pT arrears of revenue 逾期未收税款；逾期未收的帐项
/, Xl8<~# articles of association 组织章程；组织细则；组织章程细则
Hc)z:x;Sj Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
=:- fK-d ascertainment of profit 确定利润
)(G9[DG "Asia Clear" “亚洲结算系统”
HC%Hbc~S_Q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.A2$C|a* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=&WIa#!= Asian Development Fund [ADF] 亚洲发展基金
' a ['lF Asian dollar bond 亚洲美元债券
5?kf E Asian dollar market 亚洲美元市场
?h= n5}Y Asian dollar rate 亚洲美元利率
HZyA\FS Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
D0D=;k Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
oJ74Mra asked price 沽盘；喊价；索价；卖方报价
4 Z"}W!A assessable income 应评税入息
m@td[^O- assessable loss 应评税亏损
/Nf{;G !kg assessable profit 应评税利润
s^wm2/Yw assessable value 应评税值
bn(N8MFCV assessed profit 估定利润
[ n2B6Px assessed value 经评估价值
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assessment 评税；评定；估价；评税单
VI0 wul~M assessment number 评税编号；估价编号
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sD assessment of additional tax 补加税评税
< RGH+4LF assessment of performance 业绩评估；实绩评价
sT M;l, Assessor 评税主任
/e F@a! asset price bubbles 资产价格泡沫
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/hx\TzC asset-backed securities 具资产保证的证券
;M:AcQZ|_ assets accretion 资产增值
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o assets and liabilities 资产与负债
^#9385 assets betterment statement 资产递增表；资产改进表
p}1i[ //S assets lending 实物放款；有抵押贷款
=&}@GsXdo assets of the company passing on the death 死者去世时转移的公司资产
{q-&! l| assets pledged as security for liabilities 用作负债抵押的资产
ar 3L|MN assets portfolio 资产投资组合
"rv~I_zl assets price 资产价格
aZOn01v;!& assets quality 资产质素
Pq;OShU_ assets realization 资产变现
SH%N Yjj assets refinancing arrangement 资产再集资安排
Y{YbKKM assets securitization 资产证券化
A3 jxjQ assets situated outside Hong Kong 在香港以外地方的资产
Pe`(9&iT. assets stripping 削减资产；拆卖资产
C8U3+ s assets value 资产值
T+kV~ w{ assignee 承让人
fkA+:j~z_ assignment 转让；转让书；转让契
mq`/nAmt assignment of interest 权益转让
6_C P?X+T assignment of letters patent and trade mark 专利证书及商标转让
Npp YUY assignment of property 物业转让；物业转让书
? :(y assignment right 转让权
=8AT[.Hh assignor 转让人
&@0~]\,D7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
n5:uG'L \ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
5S~ H[>A" associate member 附属会员
z$~x 2< associated body corporate 相联法人团体
a3 @E `Z associated company 相联公司；联属公司
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L^iD associated corporation 相联法团
gjS|3ED Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'!HTE` Aj 公认会计师公会〔英国〕
po| Ux`u Association of Futures Exchange Brokers 香港期货经纪协会
K@JZ$ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
W__ArV2Z_ association of underwriters 承保人组织
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;l Id assumption of control 接管
0dc h OUj assurance 担保；保险；转易；转易书
>Bt82ibN assurance of interest 权益的转易
Xka REE at 19XX price 按一九ＸＸ年价格计算
LgqQr6y" at a discount 按赔价计算；按贴水价格计算；打折扣
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]3KeAJ at call 通知付款；按通知
zF 1 !a at constant market price 按固定市价计算
e;]tO-Nu at constant price 按固定价格计算
[9m3@Yd' at cost 按成本计算
FK%b@/7s~ at current market price 按当时市价计算；按现时市价计算
%w;qu1j at current price 按当时价格计算；按现时价格计算
&V].,12 x at factor cost 按要素成本计算；按生产要素成本计算
yW_yHSx; at money-of-the-day price 按付款当日价格计算
I2Xd "RHN at or better 按指定或较佳价位〔买卖指令〕
@\K[WqF$$q at par 按面值计算；平价
#}`sfaT at sight 见票即付
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at the close 按收市盘
&7L7|{18 at the opening 按开市盘
@X==[ gQ attestation 见证；见证条款
q+ax]= w at-the-money option 平价期权
:U6` n attorney 受权人；受托代表人
e4z`:%vy attornment 新拥有人承认书
Q6h+. attributable profit 可归属利润
$y(;"hy attributable share value 可归属股份价值
O bs#2>h Auckland Stock Exchange 奥克兰证券交易所
w lS /(:02 auction 拍卖
k<gH*=uXY' auctioneer 拍卖商
J'44j ;5& audit 审计；核数
56v G R( Audit Commission 审计署
OVg&?fiP Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-f+# j=FX 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
JcAsrtrG] audit review 帐目审查
\J'}CX*aQ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
M0V<Ay\%O audited account 审计帐目；经审计的帐目
t {md&k4 audited annual account 经审计的周年帐目
TW|K.t@5#H audited balance sheet 经审计的资产负债表
V kQ@c;C auditor 核数师；核数主任；审计师
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' auditor's certificate 核数师证明书；审计师证明书
XT7m3M auditor's report 核数师报告；审计师报告
<c+.%ka Aussie bond 澳元债券
1`cH
E Aa austerity budget 紧缩预算
2t= = <x Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#;[G >-tC Australia All Ordinaries Index 澳洲所有普通股票指数
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)V Australian Dollar [AUD] 澳元
oC0ndp~+& Australian Options Market 澳大利亚期权市场
56V|=MzX ] Australian Securities Commission 澳洲证券事务监察委员会
HD j 6E" Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|iM,bs Australian Stock Exchange 澳大利亚证券交易所
HsY5wC Austrian Schilling [ATS] 奥地利先令
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>b) authentication 认证；鉴证
6o't3Peh authority to purchase 委托购买证；委购书
U4D7@KY +m authorization 认可；核准；授权；授权书
rH@Rh}#yp authorization by direction 指示授权
\8vP"Kr authorization by instruction 指令授权
a4Q@sn;] authorization by warrant 令状授权
i|:!I)(lh authorization of unit trust 单位信托的认可
-|>~I#vY authorized agent 指定代理人
G m~ . /- authorized capital 法定资本
`DM%a~^yg authorized clerk 出市员
'I[?R&j$G authorized dealer 认可交易商
,H=k5WA4m authorized financial institution 认可财务机构
!KHgHKEW^ authorized fund 认可基金
uibmQ|AQ authorized fund house 获授权的基金公司；认可基金公司
XKp&GE@Y authorized institution 认可机构
8^7Oc,:~ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ug3\K83aj/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
F*72g)hVh authorized insurer 获授权保险人；获认可承保人
RQVu~7d[ authorized investment 特准投资项目
3j7FG%\ authorized person 获授权人
b8Wt NVd authorized representative 获授权代表
cu!%aM,/<- authorized share capital 法定股本
q*I*B1p[m automated quotation system 自动报价系统
U U=]lWib Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
0eY!Z._^ 自动交易系统〔香港期货交易所有限公司〕
L2H automatic adjustment mechanism 自动调整机制
j.E=WLKV* automatic adjustment system 自动调整系统
#GzALF97 Automatic Clearing House 自动票据交换所
xSY" Ru automatic exchange rates accumulation system 自动化汇率累集系统
0 R6:3fV6R Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
?sN{U\ automatic teller machine [ATM] 自动柜员机
{>>X3I autopay 自动转帐
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available assets 可用资产
mjeJoMvN)H available fiscal reserve 现存财政储备
b3A0o* available profit 可用利润
R1];P*>%gZ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
BT7{]2?&V average 平均；平均数；海损
"\4W])30 average basic salary 平均基本薪金
=2\2S p average consumer expenditure 平均消费开支；一般消费开支
+ O}Ik.w average cost 平均成本
F!+1w(b: average cost of land production 增辟土地平均成本
n !)$e;l average daily turnover 平均每日成交额
QLqtE;;)JK average daily wage rate 平均每日工资率
?=1eHnP!R average expenditure pattern 平均开支模式
qb>ULP0 average growth rate 平均增长率
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pdMK average net fixed assets 固定资产平均净值
;;0'BdsL` average of relatives 相对价格平均数
|UTajEL average price 平均价格
o1AbB?%= average propensity to consume 平均消费倾向；一般消费倾向
l=DF)#>w average propensity to save 平均储蓄倾向；一般储蓄倾向
c'oiW)8;A average rate 平均率
$ XjijD9R average revenue 平均收入；平均收益
\n<!
ld average stock 平均库存；平均存货
VLuHu ih average yearly rent 平均年租
erH,EE^-x< avoidance of double taxation 避免双重课税
">}6i9o avoidance of tax 避税
