A:
|qZ1| A share Ａ股；甲类股份
FtC^5{V+V abatement of tax 减税；减扣免税额
`I5wV/%ib ABN AMRO Bank N.V. 荷兰银行
x~j`@k,; above-the-line expenditure 线上项目支出；经常预算支出
mju>>\9 above-the-line receipt 线上项目收入；经常预算收入
f.` *Qg L ABSA Asia Limited 南非联合亚洲有限公司
D+7Rz_= absolute change 绝对数值变更
mcX/GO } absolute expenditure 实际开支
@[i4 ^ absolute guideline figure 绝对准则数字
9 v!1V,`j" absolute interest 绝对权益
ZEO,]$Yi7 absolute order of discharge 绝对破产解除令
O|N{ v"o absolute profit margin 绝对利润幅度
M_ w< m absolute value 实值；绝对值
VEw" absolutely vested interest 绝对既得权益
3J438M.ka absorbed cost 已吸收成本；已分摊成本
gH3v k $WS absorption 吸收；分摊；合并
H =^`! absorption rate 吸收率；摊配率；分摊率
usL*
x9i ACB Finance Limited 亚洲商业财务有限公司
Y0K [Sm> acceptable form of reciprocity 合理的互惠条件
=+MPFhvg! acceptable rate 适当利率；适当汇率
[o5Hl^ acceptance agreement 承兑协议
x`IEU*z# acceptance for honour 参加承兑
A1?2*W acceptor 承兑人；接受人；受票人
&7wd?)s acceptor for honour 参加承兑人
JyOo 1E. accident insurance 意外保险
W$ 2C4 7i Accident Insurance Association of Hong Kong 香港意外保险公会
(%W&4a1di accident insurance scheme 意外保险计划
\1 &, |\E# accident year basis 意外年度基准
gH7|=W accommodation 通融；贷款
Ev(>z- {F accommodation bill 通融票据；空头票据
Yv!a88+A8M accommodation party 汇票代发人
#!KE\OI;@5 account balance 帐户余额；帐户结余
W+X6 @/BO account book 帐簿
)fSOi| |C account collected in advance 预收款项
*zL}&RUKM account current book 往来帐簿
zEy N) account of after-acquired property 事后取得的财产报告
VsE9H]v
account of defaulter 拖欠帐目
!pdb'*,n account payable 应付帐款
xzZ38xIhV account payee only [A/C payee only] 只可转帐；存入收款人帐户
s;vHPUB \n account receivable 应收帐款
FXN/Yq account receivable report 应收帐款报表
Y@ksQ_u account statement 结单；帐单；会计财务报表
"#oHYz3D account title 帐户名称；会计科目
.KUv( - accountant's report 会计师报告
#c?j\Y9nz Accountant's Report Rules 会计师报告规则
NI
[
pp` accounting and auditing procedure 会计与审计程序；会计与核数程序
,+{LYF Accounting Arrangements 《会计安排》
9g"2^^wD accounting basis 会计基础
lun\`f 5Q accounting by Official Receiver 破产管理署署长呈交的帐目
scou% K Accounting Circular 《会计通告》
\EtQ5T*u accounting class 会计类别
=i*;VFc accounting date 记帐日期；会计结算日期
/ M4{Wc accounting for money 款项核算
aV|hCN~ Accounting Officer 会计主任
j; y#[ | accounting period 会计报告期；会计期
m(# LhlX accounting policy 会计政策；会计方针
5Qn
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Midy" accounting principle 会计准则
k $J zH$ accounting record 会计记录
kB|B accounting report 会计报告
/%TI??PGu Accounting Services Branch [Treasury] 会计事务部〔库务署〕
v`zJb00 DT Accounting Society of China 中国会计学会
pd;br8yE$@ accounting statement 会计报表
hB>oJC accounting system 会计制度；会计系统
LNpup`>` accounting transaction 会计事项；帐务交易
i/ )am9 accounting treatment 会计处理
$#S&QHyEe accounting year 会计年度
P5nO78 accretion 增值；添加
SO( NVJh accrual 应计项目；应累算数目
_EM wm&! accrual basis 应计制；权责发生制
p@5`& Em, accrual basis accounting 应计制会计；权责发生制会计
tlqiXh< accrue 应累算；应计
8b -Q F
accrued benefit 应累算利益
jWl)cC accrued charges 应计费用
Vq\ `+&A accrued cumulative preference share dividend 应累算的累积优先股股息
L3 --r accrued expenses 应累算费用
}O^zl# accrued interest payable 应付利息；应计未付利息
+hT:2TXn accrued interest receivable 应收利息；应计未收利息
dA0.v+Foz" accrued right 累算权益
J )~L accruing profit 应累算的利润
| >htvDL accumulated fiscal reserve 累积财政储备
"C SC accumulated profit 累积利润；滚存溢利
O 8u j`G 9 accumulated reserve 累积储备
a]/>ra 5{ accumulation of surplus income 累积收益盈余
%i-c0|,T4 acquired assets 既得资产
\r,Q1n? 7
acquisition 收购；购置；取得
~ZhraSI) G acquisition cost 购置成本
A1#%`^W9 acquisition expenses 购置费用
"a"]o acquisition of 100% interest 收购全部股权
{{MRELipW acquisition of control 取得控制权
> wBJy4: acquisition of fixed assets 购置固定资产
CS -uNG6 acquisition of shell “买壳”
k_q0Q;6w!l acquisition price 收购价
}'/`2!lY act of God 天灾
^[X YFQ TL acting partner 执事合伙人
{v2|g active market 买卖活跃的市场；交投畅旺的市场；旺市
(B_\TdQ active partner 积极参与的合伙人
G *;a^]- active trading 交投活跃
.!,z:l$Kh actual circulation 实际流通
wK-3+&,9 actual cost 实际成本
!@'6)/ actual expenditure 实际开支；实际支出
, %Up0Rr, actual income 实际入息；实际收入；实际收益
*B{j.{
p( actual market 现货市场
:8+Ni d) actual price 现货价；实际价格
[YT>*BH ? actual profit 实际利润
%V{7DA&C actual quotation 实盘；实际价位；实际报价
uVDa^+= actual year basis 按实际年度计算
] =";IN:SU actuals 实货
UE ,t8j actuarial investigation 精算调查
_DNHc* actuarial principle 精算原则
!\L/[:n actuarial report 精算师报告
#x3ujJ Actuarial Society of Hong Kong 香港精算学会
3*)ig@e6 actuarial valuation 精算师估值
3?Pn6J{O actuary 精算师
Zrr5csE ad referendum agreement 暂定协议；有待覆核的协定
a5!Fv54 ad valorem duty 从价税；按值征税
,NVsn ad valorem duty system 从价税制
R&';Oro ad valorem fee 从价费
FMk zrs ad valorem tariff 从价关税
mAW, ?h additional allowance 额外免税额
?Ovqp-sw additional amount for unexpired risk 未过期风险的额外款额
e=;Af K additional assessable profit 补加应评税利润
/3:q#2'v additional assessment 补加评税
S"k *6 U additional commitment 额外承担
~\3kx]^10 additional commitment vote 额外承担拨款
ZMLg;-T.&4 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
J Egx@};O additional dependent parent allowance 供养父母额外免税额
1, ~SS additional provision 额外拨款
&F5@6nJ` additional stamp duty 附加印花税
'X !?vK^]p additional tax 补加税罚款；补加税款
njnDW~Snb Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
1YJ C{bO adjudged bankrupt 被裁定破产
{Gw.l." adjudicated bankrupt 裁定破产人
${nX:! ) adjudication fee 裁定费；评定印花税额手续费；评估契据费
e^Ky<*Y adjudication of bankruptcy 裁定破产；宣告破产
?zJOh^ adjudication of insolvency 裁定无力偿还债务
F. =Bnw/- adjusted actual 经调整的实数；调整后的实数
{$^DM ANDx adjusted current assets 经调整的流动资产；调整后的流动资产
%8M)2 ?E adjusted figure 经调整的数字；调整后的数额
Gkxj?) ` adjusted liabilities 经调整的负债；调整后的负债
=)`
p_W adjusted loss 经调整的亏损；调整后的亏损
_fP&&} 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
&gE 75B adjusted profit 经调整的利润；调整后的利润
8Bq!4uq\5| adjusted surplus 经调整的盈余额；调整后的盈余额
{]]|5
\ F adjusted value 经调整的价值；调整后的价值
:C8$Xi_i} adjustment 调整；修订；理算〔保险〕
?k|H3;\ adjustment centre 调剂中心
d@G}~&.| adjustment lag 调整过程的时间差距；调整时差
t"YNgC ^ adjustment mechanism 调整机制
{E0z@D) U- adjustment of loss 亏损调整
<Ex Z:ip adjustment process 调整过程；调整程序
2kUxD8BcN adjustment range 调整幅度
%9#gB administered exchange rate 受管制汇率
}Lw>I94e Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
wgRs Z administration expenses 行政费用
ulJX1I=|p administration fee 手续费；行政费
4~OQhiJ administration in bankruptcy 破产管理
KyO8A2'U administration order 遗产管理令
!!nuAQ"E[ administrator 管理人；遗产管理人
q;wLa#4)J administrator of the estate 遗产管理人
3TZ*RPmFRm admission of debt 债项承认书
R1W}dRE} admission of proof 接纳债权证明
Iu35#j advance 放贷款项；垫付款项；预支款项；预付款项
5 VA(tzmCt advance account 暂支帐目；预付款帐户
K!mOr advance compensation 预付补偿金
% D`,k*X advance from shareholder 股东垫款
02k4 N% advance pending reimbursement 预支以待日后付还
')$NfarQ . advanced economy 先进经济体系
hw Dbs[: advancement 预付；预付财产
PSmfiaThwo advances warrant 垫款令
=0'q!}._! advancing 贷出
KYxBVgJ adverse balance 逆差
Kw`VrcwjT adverse exchange 逆汇
$.489x+'Z advertisement addressed to shareholders 在报章刊登的致股东通告
h`} 3h<
8 advice for collection 托收通知书
90Hjx>[ advice of drawing 提款通知书；汇票通知书
1]T`n /d V advice of payment 付款通知
HOp-P8z Advisory Committee [Securities and Futures Commission]
U\?g* 谘询委员会〔证券及期货事务监察委员会〕
=4 X]gW Advisory Committee on Diversification 经济多元化谘询委员会
l#wdpD a{ affidavit 誓章；遗产申报誓章
;*[9Q'lI* affidavit of no receipt 述明无收款的誓章
OW( &s,|6x affiliate 联号；联营公司；附属公司
ag4`n:1 affiliated company 附属公司；联号；联营公司
-)y% ~ Zn affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4E:bp affordability 负担能力
{hO`6mr&t African Development Bank [AfDB] 非洲开发银行
BD#.-xWV after-acquired property 事后取得的财产
?oiKVL"7 after-hours dealing 市后交易
O;]?gj 1@ after-tax profit 税后盈利；税后利润；税后溢利
VZIR4J[\. agency agreement 代理协议
]> Y/r-! agency expenses 代理机构的开支
s/1 #DM" agency fee 代理费
#m8sK(#lo Agency Law 《代理法》
]^\8U2q} agent 代理人；承销人
W:QwHZ2O agent of company 公司代理人
m$$?icA agent's fee 代理人费；经纪费
/M OnNn V aggregate 总计；总数；总体数字
[&P `ak aggregate amount 总款额；总额
<Jp1 A#
%p aggregate assets and liabilities 总体资产与负债
^Dx#7bsDZR aggregate at constant price 按固定价格计算的总体数字
+TRy :e aggregate demand 总需求
I 2HT2c$ aggregate gross position 总持仓量
W%!@QY;E( aggregate limit 总限额
396R$\q aggregate of salaries tax 合计薪俸税
}+Vv0jX|V aggregate performance 总体表现；总体业绩
(5uJZ!m aggregate supply 总体供应
5QWNZJ&}d aggregate surplus 总盈余
g 3?U#7 i aggregate total 整体总额
lz~J "$b aggregate value 总值；合计价值
q? ~Rnv aggregated basis 合计基准
)8{6+{5lu aggregated net chargeable income 合计应课税入息实额
?Cci:Lin aggregation 合并计算；合计；总和
3,.%
s aggregation of incomes of husband and wife 夫妇入息合并计算
(3EUy"z- aggregation of property 财产的总和
8kW /DcLE agio 差价；贴水
8 HoP( +? 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》
h#3m4<w(9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
g*]E>SQ= 《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》
]X" / yAn Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
i G[ ?
]] 《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[{6ZXt Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Eqphd!\#6 《香港政府和大韩民国政府关于相互促进和保护投资协定》
BGjb`U#%3 agreement for a settlement 授产协议
*PM}"s agreement for assignment 转让协议
\].J -^= agreement for sale 售卖协议；买卖协议
e!o(g&wBj agreement for sale and purchase 买卖协议
=2oUZjA agreement for the payment of interest 支付利息协议
S]yvMj_? agreement for the repayment of money 还款协议
E5B8 Z?$a agreement of reinsurance 再保险协议
O2H/rFx4 Agricultural Bank of China 中国农业银行
*e<_; Kr? air passenger departure tax 飞机乘客离境税
+(ny|r[# Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Gm&2R4 )EP airport tax 机场税
x9}++r alcohol duty 酒精税
cztS]dcf>~ alienation 让与；让渡；转让
s[-]cHQ alimony 生活费；赡养费
NdQ%:OKC All Ordinaries Index [AOI] 所有普通股指数
< 7g Ml all risks 全险；综合险
)bYez All Sales Record for Stock Market 《股票市场成交报告》
d1NE% hg3 Allied Capital Resources Limited 新联财务有限公司
IH3FK!>6 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
La}o(7 =s allocation letter 拨款信件
98<zCSe\] allocation of fund 分配款项；预留款项
Jf+7"![| allocation of profit 利润分配；溢利分配
31 ] 7z allocation warrant 拨款令
M1uP\Sa allotment 分配；配股
YY!! <2_ allotment notice 股份配售通知；配股通知
@Qo,p allotment of shares 股份分配
l @A"U)A( allowable 可获宽免；免税的
#'NY}6cb$ allowable business loss 可扣除的营业亏损
d8.ajeN]o allowable expenses 可扣税的支出
]7F)bIG[ allowance 免税额；津贴；备抵；准备金
b]dxlj}
< allowance for debts 债项的免税额
)@c3##Zp) allowance for depreciation by wear and tear 耗损折旧免税额
|!5@xs*T allowance for funeral expenses 殡殓费的免税额
\G=bj;&eF allowance for inflation 为通货膨胀而预留的款项；通胀准备金
:bw 6 k allowance for repairs and outgoings 修葺及支出方面的免税额
/'+4vXc@ allowance to debtor 给债务人的津贴
Y~GUR&ww0n alteration of capital 资本更改
s=\7)n=,M alternate trustee 候补受托人
nh|EZp] amalgamation 合并
!47A$sQ
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
u~)% tL ambit of charges 征税范围；收费范围
au A.6DQ amended valuation 经修订的估值
`]LODgk~ American Commodities Exchange 美国商品交易所
z9fNk% American Express Bank Limited 美国运通银行
| /#'S&!U American Stock Exchange 美国证券交易所
7 FIF St amortization 摊销
w}b<D#0XC amount due from banks 存放银行同业的款项
9!S^^;PN& amount due from banks abroad 存放海外银行同业的款项
g$gVm:= amount due from holding companies 控股公司欠款
;;6\q!7` amount due from local banks 存放本港银行同业的款项
Vd [ 2u amount due to banks 银行同业的存款
[Z% l. amount due to banks abroad 海外银行同业的存款
FP@ A;/c amount due to holding companies 控股公司存款
,{TQ
~LP amount due to local banks 本港银行同业的存款
1YFAr}M amount due to outport banks 外埠银行同业的存款
%g5jY%dg.r amount for note issue 发行纸币的款额
~W /}:;
amount of bond 担保契据的款额
>VypE8H]x amount of consideration 代价款额
ev*c4^z:s amount of contribution 供款数额
%y3:SUOdx amount of indebtedness 负债款额
;_w MW l0F amount of principal of the loan 贷款本金额
Pg qECd) f amount of rates chargeable 应征差饷数额
v6KL93 amount of share capital 股本额
Xv]*;Bq:SK amount of sums assured 承保款额
i~ROQMN1 amount of variation 变动幅度
ZG!x$ yi$ amount of vote 拨款数额
_i.({s&_9 amount payable 应付款额
;,FT&|3o amount receivable 应收款额
_4~k3%w\`l Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Mf#2.TR analysis 分析
\S' cW B ancillary risk 附属风险
- =yTAx annual account 周年帐目；周年帐目报表；年度决算；年结
Za34/ro/T annual accounting date 年结日期
]zX\8eHp! annual allowance 每年免税额；年积金；年度津贴；年津
}[
7Nb90v annual balance 年度余额
[3GKPX:OA/ annual disposable income 每年可动用收入
AK %=DVkM annual estimates 周年预算
V5cb}xx annual fee 年费
d!w1t=2H annual general meeting 周年大会
kA1f[ AL annual growth rate 年增率；每年增长率
+|)zwe annual long-term supplement 长期个案每年补助金
d|R
H G annual pensionable emolument 可供计算退休金的年薪
K@y-)I2] annual report 年报
jw%fN!? Annual Report on the Consumer Price Index 《消费物价指数年报》
wYC9 ~ms- annual return 周年报表；周年申报表；每年报税表格
$Gr4sh!cE Annual Return Rules 《周年报表规则》
5
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Cl%V^xTb annual roll-forward basis 逐年延展方式
|>M-+@g j annual salary 年薪
qT
5Wa O) annual statement 年度报表；年度决算表
t- !h
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|Tj`qJGVw annuitant 年金受益人
UeFtzty,a annuity 年金
2#,8evH annuity contract 年金合约
wEZq kV annuity on human life 人寿年金
5R$=^gE antecedent debt 先前的债项
Q1]V|S;)X ante-dated cheque 倒填日期支票
8/Lu'rI anticipated expenditure 预期开支
ADuZ } ] anticipated net profit 预期纯利
oiIt3<BX anticipated revenue 预期收入
E!r4AjaC anti-inflation measure 反通货膨胀措施
1Kp?bwh"u anti-inflationary stance 反通货膨胀立场
l#mqV@?A~ apparent deficit 表面赤字
l6r%nHP @ apparent financial solvency 表面偿债能力
Ubn apparent partner 表面合伙人
(or =f` application for personal assessment 个人入息课税申请书
L5hQdT/b$ application of fund 资金应用
@^w!% ?J application to release as liquidator and to destruct the books of accounts and documents
/DgT1^&0 申请免除清盘人职务及毁灭帐簿与文件
(!^N~ =e ; appointed actuary 委任精算师
eh8<?(eK appointed auditor 委任核数师；委任审计师
nS?S6G5h appointed trustee 委任的受托人
S(q4OQ B{ appointer 委任人
p\4h$." apportioned pro rata 按比例分摊
+]aD^N9[' apportionment 分配；分摊
<m|FccvQ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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tP apportionment formula 分摊方程式
N^nDWK apportionment of estate duty 遗产税的分摊
M%nZu{ appraisal 估价；评估
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O appreciable growth 可观增长
$~;6 hnr m appreciable impact 显着影响
S^_JC appreciable increase 可观增长
RXCygPT appreciation 增值；升值
K6 PC&+ x appreciation against other currencies 相对其他货币升值
IJL^dXCu appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Qe' PAN =B appreciation tax 增值税
S 1 R #] appropriation 拨款；拨用；拨付
U O{xpY appropriation account 拨款帐目
q[We][Nrzb Appropriation Bill 拨款法案
? M gt5by appropriation-in-aid system 补助拨款办法
&**.naSo approved assets 核准资产
K~9 jin approved basket stock 认可一篮子证券
r&LCoe'\{i approved budget 核准预算
$ P1d#;rb% approved charitable donation 认可慈善捐款
*o2_EqXL* approved charitable institution 认可慈善机构
3oNt]2w/' approved currency 核准货币；认可货币
tL|L"t_5x approved estimates 核准预算
no D 7G2o approved estimates of expenditure 核准开支预算
sIQMUC[! approved overseas insurer 核准海外保险人
d3\l9R{} approved overseas trust company 核准海外信托公司
P dE)m/ approved pooled investment fund 核准汇集投资基金
{BwN4r46 approved provident fund scheme 认可公积金计划
Jq=>H@il approved provision 核准拨款
8?]%Q i approved redeemable share 核准可赎回股份
NEjB jLJZ approved regional stock 认可地区性证券
1&x0+~G approved retirement scheme 认可退休金计划
J>& dWKM3 approved subordinated loan 核准附属贷款
LqH?3): arbitrage 套戥；套汇；套利
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erp arbitrageur 套戥者；套汇者
Iclan\q#y arbitrary amount 临时款项
[e Tck73 arrangement 措施；安排；协定
3k|~tVM arrears 欠款
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- arrears of pay 欠付薪酬
!15@M|,OL arrears of revenue 逾期未收税款；逾期未收的帐项
Kk"B501 articles of association 组织章程；组织细则；组织章程细则
2* cKFv{ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{ Rh+]=7 ascertainment of profit 确定利润
m'vOFP)' "Asia Clear" “亚洲结算系统”
S@ rsQ@PA Asia Commercial Bank Ltd. 亚洲商业银行有限公司
G5Dji_ | Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
}F9?*2\/ Asian Development Fund [ADF] 亚洲发展基金
S4AB tKG Asian dollar bond 亚洲美元债券
-_H2FlB Asian dollar market 亚洲美元市场
V3Rnr8 Asian dollar rate 亚洲美元利率
Z6HkQ=A64 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
h;h,dx Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
E EnTq asked price 沽盘；喊价；索价；卖方报价
\6PIw-) assessable income 应评税入息
M<m e\s) assessable loss 应评税亏损
_ }%# Yz assessable profit 应评税利润
kv FOk assessable value 应评税值
c`[uQXv assessed profit 估定利润
KARQKFp!C> assessed value 经评估价值
ri_6 wbPp assessment 评税；评定；估价；评税单
MjeI?k}LJ assessment number 评税编号；估价编号
"7u"d4h-:( assessment of additional tax 补加税评税
jMN@x]6w assessment of performance 业绩评估；实绩评价
x#xO { Assessor 评税主任
0}3'h#33= asset price bubbles 资产价格泡沫
7=[O6<+o asset-backed securities 具资产保证的证券
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7G assets accretion 资产增值
2ZFK jj assets and liabilities 资产与负债
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assets betterment statement 资产递增表；资产改进表
o+WrIAR assets lending 实物放款；有抵押贷款
[[Eu?vQ9R assets of the company passing on the death 死者去世时转移的公司资产
pzp"NKx i assets pledged as security for liabilities 用作负债抵押的资产
RwLdV+2\R` assets portfolio 资产投资组合
NNrZb? assets price 资产价格
?;kc% Rz assets quality 资产质素
Gb) iB assets realization 资产变现
g KY
,G assets refinancing arrangement 资产再集资安排
)ejqE6'[ assets securitization 资产证券化
(N >ew)Ke assets situated outside Hong Kong 在香港以外地方的资产
GHrT?zEX assets stripping 削减资产；拆卖资产
*j; r|P;g assets value 资产值
=1B&d[3; assignee 承让人
n \NDi22 assignment 转让；转让书；转让契
/hy!8c7 assignment of interest 权益转让
,,-3p#P bw assignment of letters patent and trade mark 专利证书及商标转让
[t\Mu}b assignment of property 物业转让；物业转让书
m<HjL assignment right 转让权
u, k8i:JY assignor 转让人
ATkqzE`; associate 有联系的人；有关连人士；相联者；合伙人；联系人
^ x#RUv Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ZQ8 Aak associate member 附属会员
WK5bt2x associated body corporate 相联法人团体
~./u0E associated company 相联公司；联属公司
~ a|Q[tiV] associated corporation 相联法团
nff ]Y$FB Association of Chartered Certified Accountants [ACCA] [United Kingdom]
T 1TZ+ \ 公认会计师公会〔英国〕
9Qd'=JQl Association of Futures Exchange Brokers 香港期货经纪协会
<p8y'KAlc Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
I> zn$d*0 association of underwriters 承保人组织
nUu|}11 ( assumption of control 接管
p ;01a assurance 担保；保险；转易；转易书
=!Cvu.~}, assurance of interest 权益的转易
Bnc at 19XX price 按一九ＸＸ年价格计算
mTbPz Z4 at a discount 按赔价计算；按贴水价格计算；打折扣
:Bc;.% at a premium 按溢价计算；按升水价格计算
d'J?QH!N0 at call 通知付款；按通知
eW<hC ( at constant market price 按固定市价计算
{u][q
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aB_z4dqwU at cost 按成本计算
CK#PxT?" at current market price 按当时市价计算；按现时市价计算
9 e6{( at current price 按当时价格计算；按现时价格计算
j<5R$^?U at factor cost 按要素成本计算；按生产要素成本计算
:S2MS{>Mo at money-of-the-day price 按付款当日价格计算
B75SLK:h= at or better 按指定或较佳价位〔买卖指令〕
Y5 pN KL at par 按面值计算；平价
#bH[UId[ at sight 见票即付
sP8B?Tn 1W at the close 按收市盘
Fj e%hcV at the opening 按开市盘
D/>5\da+y attestation 见证；见证条款
9)X<}*(qo at-the-money option 平价期权
s o s & attorney 受权人；受托代表人
Qgi: q attornment 新拥有人承认书
hR{Zh> attributable profit 可归属利润
;I' ["k% attributable share value 可归属股份价值
rKq]zHgpo Auckland Stock Exchange 奥克兰证券交易所
Ss}0.5Bq auction 拍卖
O kXOV auctioneer 拍卖商
&Gl&m @-j audit 审计；核数
C I0^eaFs Audit Commission 审计署
"yk%/: G+ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
g#*N@83C 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〕
*4E,| IJ audit review 帐目审查
W=:+f)D Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
64@s|m* audited account 审计帐目；经审计的帐目
c^%k1pae( audited annual account 经审计的周年帐目
> kT~X ,o audited balance sheet 经审计的资产负债表
[5-5tipvWp auditor 核数师；核数主任；审计师
b*i+uV? auditor's certificate 核数师证明书；审计师证明书
~E~J*R Ze auditor's report 核数师报告；审计师报告
=%`" Aussie bond 澳元债券
sjGZ
,?% austerity budget 紧缩预算
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EFy. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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;JSP Australia All Ordinaries Index 澳洲所有普通股票指数
!NtY 4O/ Australian Dollar [AUD] 澳元
8 !fw Xm Australian Options Market 澳大利亚期权市场
I 3PnyNZ Australian Securities Commission 澳洲证券事务监察委员会
AJ mzg Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5**xU+& Australian Stock Exchange 澳大利亚证券交易所
C/=ZNl9"fn Austrian Schilling [ATS] 奥地利先令
tK*f8X+q authentication 认证；鉴证
Ns_d10rZ. authority to purchase 委托购买证；委购书
@ Ia ~9yOY authorization 认可；核准；授权；授权书
crQ uoOl7 authorization by direction 指示授权
3 a`-_< authorization by instruction 指令授权
'(}BfD P authorization by warrant 令状授权
\T?O. authorization of unit trust 单位信托的认可
V'B 6C#jT authorized agent 指定代理人
t! tBN authorized capital 法定资本
p*Cbe\ authorized clerk 出市员
3 0Z;}<)9 authorized dealer 认可交易商
4kiu*T authorized financial institution 认可财务机构
;A_QI>> authorized fund 认可基金
$Fj7'@1( authorized fund house 获授权的基金公司；认可基金公司
tP9}:gu authorized institution 认可机构
'4iu0ie>D authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
SL*(ZEn" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4-MA !& authorized insurer 获授权保险人；获认可承保人
:n=+$Dq authorized investment 特准投资项目
VQyDd~Za authorized person 获授权人
w[iQndu authorized representative 获授权代表
JG `QJ% authorized share capital 法定股本
\)bwdNWI automated quotation system 自动报价系统
*7ox_ R@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
" 1 Bn/Q 自动交易系统〔香港期货交易所有限公司〕
b3ZPlLx6 automatic adjustment mechanism 自动调整机制
eL.S=" automatic adjustment system 自动调整系统
:3k(=^%G! Automatic Clearing House 自动票据交换所
][Kj^7/ automatic exchange rates accumulation system 自动化汇率累集系统
< M=K!k Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
lPH]fWt< automatic teller machine [ATM] 自动柜员机
|<E% hf autopay 自动转帐
F n\)*; ^ available assets 可用资产
^>>Naid available fiscal reserve 现存财政储备
Lt)t}0 available profit 可用利润
$ _zdjzT Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+ad 2 average 平均；平均数；海损
lp6GiF average basic salary 平均基本薪金
Kxg09\5i average consumer expenditure 平均消费开支；一般消费开支
wXP1tM8T average cost 平均成本
a}yJ$ 6xi average cost of land production 增辟土地平均成本
$ysC)5q. average daily turnover 平均每日成交额
3Cpix,Dc average daily wage rate 平均每日工资率
h od|o1C& average expenditure pattern 平均开支模式
q
o'1Pknz average growth rate 平均增长率
-C\m' T,1 average net fixed assets 固定资产平均净值
wi !Ml4Sb average of relatives 相对价格平均数
qYE -z( i average price 平均价格
+f+\uObi: average propensity to consume 平均消费倾向；一般消费倾向
{w2<;YXj! average propensity to save 平均储蓄倾向；一般储蓄倾向
h5~tsd}OU average rate 平均率
PffRV7qU0 average revenue 平均收入；平均收益
]p~XTZgW average stock 平均库存；平均存货
M$w^g8F27H average yearly rent 平均年租
+!X^E9ra avoidance of double taxation 避免双重课税
rVkHo*Q avoidance of tax 避税
