A:
G\/zkrxmv A share Ａ股；甲类股份
n71r_S* abatement of tax 减税；减扣免税额
\%JgH=@
:= ABN AMRO Bank N.V. 荷兰银行
]^. _z above-the-line expenditure 线上项目支出；经常预算支出
&Cq`Y !y above-the-line receipt 线上项目收入；经常预算收入
)0. kv2o. ABSA Asia Limited 南非联合亚洲有限公司
\+oQd= K@ absolute change 绝对数值变更
sQ UM~HD\a absolute expenditure 实际开支
9N#_( uwt absolute guideline figure 绝对准则数字
9|^2",V absolute interest 绝对权益
AP n| \ absolute order of discharge 绝对破产解除令
aD<A.Lhy absolute profit margin 绝对利润幅度
y|C(X absolute value 实值；绝对值
1E[J%Rh\ l absolutely vested interest 绝对既得权益
mDA:nx%5< absorbed cost 已吸收成本；已分摊成本
e&|'I" absorption 吸收；分摊；合并
SB;&GHq"n absorption rate 吸收率；摊配率；分摊率
2.`\ ACB Finance Limited 亚洲商业财务有限公司
{g'(~ qv acceptable form of reciprocity 合理的互惠条件
|{z:IQLv acceptable rate 适当利率；适当汇率
/QK6R ac- acceptance agreement 承兑协议
SXSgld2uS acceptance for honour 参加承兑
B?eCe}*f;B acceptor 承兑人；接受人；受票人
f&N gS+<K$ acceptor for honour 参加承兑人
A9KET$i@v accident insurance 意外保险
WA <v9#m Accident Insurance Association of Hong Kong 香港意外保险公会
sNbxI|B accident insurance scheme 意外保险计划
|%BOZT accident year basis 意外年度基准
|0&IXOW"XF accommodation 通融；贷款
$g^@AdE% accommodation bill 通融票据；空头票据
Z\(q@3 C accommodation party 汇票代发人
+r� account balance 帐户余额；帐户结余
{UX!go^J account book 帐簿
:tc@2/>!O account collected in advance 预收款项
CQc+#nRe account current book 往来帐簿
^)470K`%) account of after-acquired property 事后取得的财产报告
0G(/Wb"/ account of defaulter 拖欠帐目
0gu_yg! R account payable 应付帐款
+ WZX.D account payee only [A/C payee only] 只可转帐；存入收款人帐户
:;v~%e{k account receivable 应收帐款
9sM!`Lz{ account receivable report 应收帐款报表
v1#otrf account statement 结单；帐单；会计财务报表
WSP I|#Xr% account title 帐户名称；会计科目
{Ea
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,=uD ^n: Accountant's Report Rules 会计师报告规则
=?5]()'*n accounting and auditing procedure 会计与审计程序；会计与核数程序
!K#qe Y} Accounting Arrangements 《会计安排》
Ml`:UrU accounting basis 会计基础
!@5 9) accounting by Official Receiver 破产管理署署长呈交的帐目
qRu~$K Accounting Circular 《会计通告》
9v #CE! accounting class 会计类别
~EW(Gs!=C accounting date 记帐日期；会计结算日期
i [i4h"$0 accounting for money 款项核算
~ \r* Accounting Officer 会计主任
uIY#e<)}G accounting period 会计报告期；会计期
"6A
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q\ accounting policy 会计政策；会计方针
#j;^\rSv- accounting practice 会计惯例
v<k?Vu accounting principle 会计准则
2bz2KB5> accounting record 会计记录
>:SHV W accounting report 会计报告
Q(G#W+r Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>k|5O kq g Accounting Society of China 中国会计学会
,.S~
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Od, =mO*.Q accounting system 会计制度；会计系统
zg>zUe
bA accounting transaction 会计事项；帐务交易
p;a,#IJ u accounting treatment 会计处理
vN}#K c \ accounting year 会计年度
#x@$ lc=k3 accretion 增值；添加
]dVGUG8 accrual 应计项目；应累算数目
'I|v[G$l accrual basis 应计制；权责发生制
" > ypIR< accrual basis accounting 应计制会计；权责发生制会计
t[HE6ea accrue 应累算；应计
`K"L / I9 accrued benefit 应累算利益
oE @a'*.\ accrued charges 应计费用
+ S zU accrued cumulative preference share dividend 应累算的累积优先股股息
kb%;= t2 accrued expenses 应累算费用
Xc ++b|k accrued interest payable 应付利息；应计未付利息
`b&%Hm accrued interest receivable 应收利息；应计未收利息
j{ ]I]\=? accrued right 累算权益
LG0;#3YwH accruing profit 应累算的利润
TJd)K$O> accumulated fiscal reserve 累积财政储备
8bGd} ( accumulated profit 累积利润；滚存溢利
~i= _J3' accumulated reserve 累积储备
B^=-Z8 accumulation of surplus income 累积收益盈余
AD> e?u acquired assets 既得资产
U)TUOwF acquisition 收购；购置；取得
1y &\5kB acquisition cost 购置成本
`?H]h"{7Q acquisition expenses 购置费用
t|?ez4/{z acquisition of 100% interest 收购全部股权
W ~<^L\Lu acquisition of control 取得控制权
(y'hyJo acquisition of fixed assets 购置固定资产
Ep_HcX` acquisition of shell “买壳”
Y>z>11yEB0 acquisition price 收购价
n6=By|jRh act of God 天灾
&<g|gsG` acting partner 执事合伙人
uh_RGM& active market 买卖活跃的市场；交投畅旺的市场；旺市
"V7K SO active partner 积极参与的合伙人
Eh`7X=Z 7E active trading 交投活跃
~hH REI& actual circulation 实际流通
J( TkXNm actual cost 实际成本
\& :nFb%= actual expenditure 实际开支；实际支出
P ;y45b actual income 实际入息；实际收入；实际收益
CT@ jZtg0 actual market 现货市场
;a!S!% .h actual price 现货价；实际价格
:k]1Lm|| actual profit 实际利润
g'f@H-KCD actual quotation 实盘；实际价位；实际报价
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#kJ" actual year basis 按实际年度计算
iXkF1r]i actuals 实货
]#<4vl\ actuarial investigation 精算调查
H'5)UX@LP actuarial principle 精算原则
)}R0Y=e actuarial report 精算师报告
KkyVSoD\ Actuarial Society of Hong Kong 香港精算学会
YaqR[F actuarial valuation 精算师估值
m@j?za 9s actuary 精算师
R{4^t97wH{ ad referendum agreement 暂定协议；有待覆核的协定
A 'be8 ad valorem duty 从价税；按值征税
t T8%yG} ad valorem duty system 从价税制
{W`%g^Z|H ad valorem fee 从价费
\\ij(>CI ad valorem tariff 从价关税
w "F
9 l additional allowance 额外免税额
8nqG<!,q additional amount for unexpired risk 未过期风险的额外款额
7WqH&vU| additional assessable profit 补加应评税利润
!,uE]gwL w additional assessment 补加评税
p>N(Typ0b additional commitment 额外承担
q q`4<0 I> additional commitment vote 额外承担拨款
C& f=
ywi0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
FGJ1dBLr additional dependent parent allowance 供养父母额外免税额
xu%k~4cB, additional provision 额外拨款
GA )`-*.R additional stamp duty 附加印花税
P; no? additional tax 补加税罚款；补加税款
B@))8.h] Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
gg/-k;@ Rf adjudged bankrupt 被裁定破产
]0OR_'?, adjudicated bankrupt 裁定破产人
<dNO d0 e adjudication fee 裁定费；评定印花税额手续费；评估契据费
@4C% +- adjudication of bankruptcy 裁定破产；宣告破产
(E 3b\lST adjudication of insolvency 裁定无力偿还债务
Qljpx?E adjusted actual 经调整的实数；调整后的实数
m7V/zne adjusted current assets 经调整的流动资产；调整后的流动资产
A\DC W adjusted figure 经调整的数字；调整后的数额
l&zilVVm adjusted liabilities 经调整的负债；调整后的负债
?UR0:f:}oc adjusted loss 经调整的亏损；调整后的亏损
3 \,4 ]l|
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
(l qC[: adjusted profit 经调整的利润；调整后的利润
/}Axf"O E adjusted surplus 经调整的盈余额；调整后的盈余额
}>| s=uGW adjusted value 经调整的价值；调整后的价值
=XQ%t
@z0 adjustment 调整；修订；理算〔保险〕
?j.,Nw4FC adjustment centre 调剂中心
IP pN@ adjustment lag 调整过程的时间差距；调整时差
G_JA-@i% adjustment mechanism 调整机制
q
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:OZrH<SW adjustment process 调整过程；调整程序
pki%vRY adjustment range 调整幅度
o-HT1Hc! administered exchange rate 受管制汇率
9FR5Jw>t Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
wlvgg administration expenses 行政费用
,`Z1m
o>n administration fee 手续费；行政费
[|L< _.8 administration in bankruptcy 破产管理
0+ '&`Q!u administration order 遗产管理令
$PPi5f}HD administrator 管理人；遗产管理人
X? ',n
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_[3D admission of debt 债项承认书
"sCRdx]_ admission of proof 接纳债权证明
eByz-,{P advance 放贷款项；垫付款项；预支款项；预付款项
V!=,0zy~Z advance account 暂支帐目；预付款帐户
TdM ruSY advance compensation 预付补偿金
WH} y"W advance from shareholder 股东垫款
IT BE|b advance pending reimbursement 预支以待日后付还
G` A4|+W" advanced economy 先进经济体系
BU_nh+dF advancement 预付；预付财产
x9g#<2 w8 advances warrant 垫款令
)akoa,#%6c advancing 贷出
7}> E J adverse balance 逆差
fr3d adverse exchange 逆汇
q9_OGd|P advertisement addressed to shareholders 在报章刊登的致股东通告
0~S^Y1hH advice for collection 托收通知书
AkV#J,
3LC advice of drawing 提款通知书；汇票通知书
t WRC$ advice of payment 付款通知
r19
pZAc Advisory Committee [Securities and Futures Commission]
n>YKa)|W` 谘询委员会〔证券及期货事务监察委员会〕
oPM96
( Advisory Committee on Diversification 经济多元化谘询委员会
EQ M { affidavit 誓章；遗产申报誓章
Yq
K Ceg affidavit of no receipt 述明无收款的誓章
~?BXti<! affiliate 联号；联营公司；附属公司
bn5 Su=] affiliated company 附属公司；联号；联营公司
~>|ziHx affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4B.*g-L affordability 负担能力
ga +dt African Development Bank [AfDB] 非洲开发银行
|{ip T SH after-acquired property 事后取得的财产
.k !{* after-hours dealing 市后交易
(<9u-HF# after-tax profit 税后盈利；税后利润；税后溢利
k,*XG$ 2h agency agreement 代理协议
0 H:X3y+ agency expenses 代理机构的开支
%ET+iIhK agency fee 代理费
e^voW "?% Agency Law 《代理法》
H:| uw agent 代理人；承销人
$UwCMPs X agent of company 公司代理人
upmx $H> agent's fee 代理人费；经纪费
@yYkti;4- aggregate 总计；总数；总体数字
N!}f}oF aggregate amount 总款额；总额
oB7_O-3z aggregate assets and liabilities 总体资产与负债
'w aaw_>b aggregate at constant price 按固定价格计算的总体数字
PJ#,2=n~ aggregate demand 总需求
? r4>" [ aggregate gross position 总持仓量
:ws <-Qy aggregate limit 总限额
{.Jlbi9! aggregate of salaries tax 合计薪俸税
:3 mh@[V aggregate performance 总体表现；总体业绩
$`8wJf9@w aggregate supply 总体供应
~xTt204S aggregate surplus 总盈余
KI.hy2?e aggregate total 整体总额
2=}FBA, 2 aggregate value 总值；合计价值
c+ie8Q! aggregated basis 合计基准
h";L aggregated net chargeable income 合计应课税入息实额
UiNP3TJ'L aggregation 合并计算；合计；总和
bN.Pex aggregation of incomes of husband and wife 夫妇入息合并计算
er\|i. Y aggregation of property 财产的总和
(9)Q ' 'S agio 差价；贴水
7tp36 TE 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》
]4e ;RV-B Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
/-s6< e! 《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》
zQ PQ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=_^X3z0 《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》
ar,7S&s H Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
XWw804ir 《香港政府和大韩民国政府关于相互促进和保护投资协定》
rm_Nn8p, agreement for a settlement 授产协议
wd 6owr agreement for assignment 转让协议
z uCSj~ agreement for sale 售卖协议；买卖协议
= (^3}x
agreement for sale and purchase 买卖协议
j<$2hiI/?& agreement for the payment of interest 支付利息协议
eS! /(#T agreement for the repayment of money 还款协议
dRMx[7jVA agreement of reinsurance 再保险协议
[]T8 k9g/- Agricultural Bank of China 中国农业银行
7:@'B| air passenger departure tax 飞机乘客离境税
B w
yx c Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7EJ+c${e.- airport tax 机场税
GvAb`c = alcohol duty 酒精税
9YGY,s x alienation 让与；让渡；转让
pCG}Z Ka alimony 生活费；赡养费
Gw` L" All Ordinaries Index [AOI] 所有普通股指数
~ri5zb20 all risks 全险；综合险
d-%hjy3N All Sales Record for Stock Market 《股票市场成交报告》
wuBPfb Allied Capital Resources Limited 新联财务有限公司
A@'OJRc all-items index [Consumer Price Index] 总指数〔消费物价指数〕
,%y /kS] allocation letter 拨款信件
e+|sSp A allocation of fund 分配款项；预留款项
OTv) allocation of profit 利润分配；溢利分配
\<K5ZIWV allocation warrant 拨款令
SX#&5Ka/ allotment 分配；配股
$VR{q6[0S? allotment notice 股份配售通知；配股通知
jWgX_//! allotment of shares 股份分配
G/W>S,( allowable 可获宽免；免税的
g2]Qv@nxw allowable business loss 可扣除的营业亏损
#K&Gp- allowable expenses 可扣税的支出
u@^LW<eD allowance 免税额；津贴；备抵；准备金
xx $cnG allowance for debts 债项的免税额
=|9!vzG4 allowance for depreciation by wear and tear 耗损折旧免税额
#Q5o)x allowance for funeral expenses 殡殓费的免税额
Mfk Z allowance for inflation 为通货膨胀而预留的款项；通胀准备金
_dU\JD allowance for repairs and outgoings 修葺及支出方面的免税额
3 XKf !P allowance to debtor 给债务人的津贴
"jCu6Rj d alteration of capital 资本更改
<naz+QK' alternate trustee 候补受托人
0`H#
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0 {mex4 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
( 5~h"s ambit of charges 征税范围；收费范围
{+Jv+J9 amended valuation 经修订的估值
ULW~90 American Commodities Exchange 美国商品交易所
=u;MCQ[ American Express Bank Limited 美国运通银行
d5d@k American Stock Exchange 美国证券交易所
h];I{crh amortization 摊销
AwN!;t_0+N amount due from banks 存放银行同业的款项
a{e4i t amount due from banks abroad 存放海外银行同业的款项
ce(#2o&` amount due from holding companies 控股公司欠款
^Dx&|UwiZa amount due from local banks 存放本港银行同业的款项
T C"<g amount due to banks 银行同业的存款
adw2x pj amount due to banks abroad 海外银行同业的存款
I:.s_8mH} amount due to holding companies 控股公司存款
D{!IW!w amount due to local banks 本港银行同业的存款
W!<U85-#S amount due to outport banks 外埠银行同业的存款
r*Xuj= amount for note issue 发行纸币的款额
KlqY@Xt amount of bond 担保契据的款额
W9)&!&<o amount of consideration 代价款额
1eKT^bgM amount of contribution 供款数额
$8FUfJ1@ amount of indebtedness 负债款额
'PHl$f* k amount of principal of the loan 贷款本金额
;G!q Y amount of rates chargeable 应征差饷数额
@WB@]-+J
T amount of share capital 股本额
{ b{s<@? amount of sums assured 承保款额
DI%saw amount of variation 变动幅度
YS ][n_ amount of vote 拨款数额
/( LL3cZK amount payable 应付款额
Q.[0c t amount receivable 应收款额
A=4OWV? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$J2Gf(RU analysis 分析
;nGa.= "L ancillary risk 附属风险
a9 G8q>h]O annual account 周年帐目；周年帐目报表；年度决算；年结
U~8 g_* annual accounting date 年结日期
_Y!IEAU/# annual allowance 每年免税额；年积金；年度津贴；年津
;);kEq/=P annual balance 年度余额
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|<(r annual disposable income 每年可动用收入
Lv%x81]K annual estimates 周年预算
3 6NpfTW annual fee 年费
VE24ToI?W" annual general meeting 周年大会
=Uh$&m annual growth rate 年增率；每年增长率
A's{ j7 annual long-term supplement 长期个案每年补助金
v1[29t<I! annual pensionable emolument 可供计算退休金的年薪
<q SC#[xu annual report 年报
ise-O1' Annual Report on the Consumer Price Index 《消费物价指数年报》
&vJH$R annual return 周年报表；周年申报表；每年报税表格
G?ZXWu. Annual Return Rules 《周年报表规则》
9my^ Y9B annual review of consumer prices 每年消费物价回顾
OH88 n69 annual roll-forward basis 逐年延展方式
7"mc+QOp annual salary 年薪
,'+kBZOv annual statement 年度报表；年度决算表
R8 T x[CJ5 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
rc{v$.o0 annuitant 年金受益人
ZEQ Ex]Y annuity 年金
R@0 R`Zs annuity contract 年金合约
R2; annuity on human life 人寿年金
+:f"Y0 antecedent debt 先前的债项
n ;Ei\\p! ante-dated cheque 倒填日期支票
;,TFr}p` anticipated expenditure 预期开支
<[phnU^
8 anticipated net profit 预期纯利
JLYi]nZ anticipated revenue 预期收入
nu^436MSOa anti-inflation measure 反通货膨胀措施
a}d@
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_&x%^&{ apparent deficit 表面赤字
GeqPRah apparent financial solvency 表面偿债能力
O8o3O
6[Y apparent partner 表面合伙人
Bwr x *J application for personal assessment 个人入息课税申请书
2/f}S?@ application of fund 资金应用
.6> w'F{> application to release as liquidator and to destruct the books of accounts and documents
yX5\gO6G 申请免除清盘人职务及毁灭帐簿与文件
*_e3 @g appointed actuary 委任精算师
\G BuW Y3B appointed auditor 委任核数师；委任审计师
n|hN M?v appointed trustee 委任的受托人
O< I- appointer 委任人
N o$3"4wk apportioned pro rata 按比例分摊
jy lD6IT apportionment 分配；分摊
Qn Dg 6m)+ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Y@v>FlqI{ apportionment formula 分摊方程式
6LZCgdS{ apportionment of estate duty 遗产税的分摊
[K Qi.u appraisal 估价；评估
$x qa{L%B appreciable growth 可观增长
gr{ DWCK appreciable impact 显着影响
b$7 + ;I; appreciable increase 可观增长
DH=hH&[e(d appreciation 增值；升值
Smh,zCc>s appreciation against other currencies 相对其他货币升值
[; N'=]` appreciation of the exchange value of Hong Kong dollar 港元汇值上升
V+\Wb[zDJ appreciation tax 增值税
2eogY# appropriation 拨款；拨用；拨付
:3PH8TL appropriation account 拨款帐目
m~|40) Appropriation Bill 拨款法案
]|@^1we appropriation-in-aid system 补助拨款办法
_aphkeqd approved assets 核准资产
W)/#0*7 approved basket stock 认可一篮子证券
=w JX 0A| approved budget 核准预算
;a/E42eN; approved charitable donation 认可慈善捐款
TC('H[
] approved charitable institution 认可慈善机构
b>W %t approved currency 核准货币；认可货币
hP h-+Hb approved estimates 核准预算
x; S @bY approved estimates of expenditure 核准开支预算
wzA$'+Mb approved overseas insurer 核准海外保险人
}bDm@NU approved overseas trust company 核准海外信托公司
kM 6
Qp approved pooled investment fund 核准汇集投资基金
ks tIgcI
approved provident fund scheme 认可公积金计划
e.C)jv6qr approved provision 核准拨款
DXo|.!P=3 approved redeemable share 核准可赎回股份
6863xOv{T approved regional stock 认可地区性证券
' QG?nu approved retirement scheme 认可退休金计划
! if approved subordinated loan 核准附属贷款
/z !% d%" arbitrage 套戥；套汇；套利
\bF{-" 7. arbitrageur 套戥者；套汇者
x:;kSh arbitrary amount 临时款项
b
6p|q_e arrangement 措施；安排；协定
' %qr.T
% arrears 欠款
r$1Qf}J3= arrears of pay 欠付薪酬
\RiP
arrears of revenue 逾期未收税款；逾期未收的帐项
j.Hf/vi`z articles of association 组织章程；组织细则；组织章程细则
D- c4EV Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
AdEMa}u 6 ascertainment of profit 确定利润
M+>u/fldV "Asia Clear" “亚洲结算系统”
uT{ q9=w Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@- xjfC\d Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
b sX[UF Asian Development Fund [ADF] 亚洲发展基金
A<{{iBEI` Asian dollar bond 亚洲美元债券
8r{.jFGv Asian dollar market 亚洲美元市场
fl(wV.Je| Asian dollar rate 亚洲美元利率
paK2 xX8E Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Tx D#9]Q` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$]d^- {| asked price 沽盘；喊价；索价；卖方报价
}j%5t ~Qa assessable income 应评税入息
%Zi} MPx assessable loss 应评税亏损
UfGkTwoo= assessable profit 应评税利润
wj,=$RX assessable value 应评税值
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k /` assessed profit 估定利润
XTy x r assessed value 经评估价值
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t|[? assessment 评税；评定；估价；评税单
2ESo2 assessment number 评税编号；估价编号
^sw?gH* assessment of additional tax 补加税评税
wT@og|M assessment of performance 业绩评估；实绩评价
_b 0& !l<
Assessor 评税主任
/x hKd]Q asset price bubbles 资产价格泡沫
Hka2 asset-backed securities 具资产保证的证券
(>Em ^(& assets accretion 资产增值
+[VXs~I
q assets and liabilities 资产与负债
V`- 9m$ assets betterment statement 资产递增表；资产改进表
>7| VR:U?B assets lending 实物放款；有抵押贷款
LoV<:|GTI assets of the company passing on the death 死者去世时转移的公司资产
s!J9|]o assets pledged as security for liabilities 用作负债抵押的资产
TbU#96"~. assets portfolio 资产投资组合
HN"Z]/ 5j assets price 资产价格
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21%zPm assets quality 资产质素
L0,'mS assets realization 资产变现
tw;}jh assets refinancing arrangement 资产再集资安排
1M 6D3d_ assets securitization 资产证券化
CJ}%W# assets situated outside Hong Kong 在香港以外地方的资产
\e*]Ls#jS assets stripping 削减资产；拆卖资产
%J(:ADu] assets value 资产值
la!~\wpa assignee 承让人
lxx2H1([ assignment 转让；转让书；转让契
.#gzP2 [q assignment of interest 权益转让
Ml_^
` vn assignment of letters patent and trade mark 专利证书及商标转让
N8jIMb'< assignment of property 物业转让；物业转让书
';CNGv - assignment right 转让权
@gblW*Zhk assignor 转让人
J1k>07}| associate 有联系的人；有关连人士；相联者；合伙人；联系人
us-L] S+lm Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
vh^VxS associate member 附属会员
y[;>#j$ associated body corporate 相联法人团体
>MZ/| `[M associated company 相联公司；联属公司
{: /}NpA$ associated corporation 相联法团
?<!| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ch]IzdD 公认会计师公会〔英国〕
M`_0C38
Association of Futures Exchange Brokers 香港期货经纪协会
Jy)/%p~ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5pX6t association of underwriters 承保人组织
i-1op> Y assumption of control 接管
%{W6PrY{ assurance 担保；保险；转易；转易书
dtDFoETz assurance of interest 权益的转易
&>O+}>lr9 at 19XX price 按一九ＸＸ年价格计算
OUnA;_ at a discount 按赔价计算；按贴水价格计算；打折扣
Rq -ZL{LR7 at a premium 按溢价计算；按升水价格计算
203 s^K 61 at call 通知付款；按通知
:gv"M8AP at constant market price 按固定市价计算
&=[WIG+rk at constant price 按固定价格计算
_`X:jj> at cost 按成本计算
0- gAyiKx? at current market price 按当时市价计算；按现时市价计算
4g/dP ^ at current price 按当时价格计算；按现时价格计算
Cp N>p.kM at factor cost 按要素成本计算；按生产要素成本计算
gGYKEq{j( at money-of-the-day price 按付款当日价格计算
*CMx- _ at or better 按指定或较佳价位〔买卖指令〕
i b m4fa at par 按面值计算；平价
637:
oT_`O at sight 见票即付
7<4qQ.deE at the close 按收市盘
y_,bu^+* at the opening 按开市盘
z:O8Ls^\T attestation 见证；见证条款
!D6]JPX at-the-money option 平价期权
NK+ o1 attorney 受权人；受托代表人
ooGM$ U attornment 新拥有人承认书
'w/hw'F6 attributable profit 可归属利润
al0L&z\ attributable share value 可归属股份价值
ICCc./l| Auckland Stock Exchange 奥克兰证券交易所
2%1hdA< auction 拍卖
)u">it+ auctioneer 拍卖商
INf& 4!&h audit 审计；核数
IV-{ve6 Audit Commission 审计署
& kIFcd@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'qi }| I 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〕
<3iMRe audit review 帐目审查
z Dp 2g) Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
w !CNRtM:~ audited account 审计帐目；经审计的帐目
=41xkAMnk audited annual account 经审计的周年帐目
NA*&#X#~ audited balance sheet 经审计的资产负债表
`/g
UV auditor 核数师；核数主任；审计师
m|# y
>4 auditor's certificate 核数师证明书；审计师证明书
c,22*.V/ auditor's report 核数师报告；审计师报告
g`^ x@rj`E Aussie bond 澳元债券
"b[5]Y {
U austerity budget 紧缩预算
!w NO8;( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ToQ"Iy? Australia All Ordinaries Index 澳洲所有普通股票指数
iE{&*.q_}> Australian Dollar [AUD] 澳元
B *vM0 Australian Options Market 澳大利亚期权市场
E4!Fupkpf Australian Securities Commission 澳洲证券事务监察委员会
Jwp7gYZ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
,[Fb[#Qqb Australian Stock Exchange 澳大利亚证券交易所
/ x QPTT Austrian Schilling [ATS] 奥地利先令
xPgBV~ authentication 认证；鉴证
bcR_E5x$ authority to purchase 委托购买证；委购书
H" KCK6 authorization 认可；核准；授权；授权书
F?cK- . authorization by direction 指示授权
DMS! a$4
authorization by instruction 指令授权
& ~!Wym authorization by warrant 令状授权
a T<q=DO authorization of unit trust 单位信托的认可
"j -CZ\]U| authorized agent 指定代理人
C?Ucu]cW authorized capital 法定资本
7KPwQ?SjT authorized clerk 出市员
7 |D +Ihy; authorized dealer 认可交易商
OTp]Xe/ authorized financial institution 认可财务机构
: jx4{V authorized fund 认可基金
Y~Ifj,\ authorized fund house 获授权的基金公司；认可基金公司
Ug`djIL authorized institution 认可机构
$|@ r!/W authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
>MK98(F authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&?vgP!d&M authorized insurer 获授权保险人；获认可承保人
W l1 6`9 authorized investment 特准投资项目
x :7IIvP authorized person 获授权人
bi:8(Q$w:` authorized representative 获授权代表
fQ98(+ 6 authorized share capital 法定股本
q9NoI(]e automated quotation system 自动报价系统
iCyf Oh Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
WK U=.sY 自动交易系统〔香港期货交易所有限公司〕
3~ \[7I/ automatic adjustment mechanism 自动调整机制
&0f,~ /%Z automatic adjustment system 自动调整系统
ZN6Z~SL_i~ Automatic Clearing House 自动票据交换所
}`"6aM automatic exchange rates accumulation system 自动化汇率累集系统
Vg23!E Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
.m AjfP* automatic teller machine [ATM] 自动柜员机
"] iB6 autopay 自动转帐
5-G@L?~Vw available assets 可用资产
L-\GHu~) available fiscal reserve 现存财政储备
E E'!|N3 available profit 可用利润
C-[1iW' Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3,=6@U average 平均；平均数；海损
5Ph4<f` L~ average basic salary 平均基本薪金
6R5Qy]]E average consumer expenditure 平均消费开支；一般消费开支
m`_ONm'T& average cost 平均成本
yZ`wfj$Jj average cost of land production 增辟土地平均成本
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qA]w9x average daily turnover 平均每日成交额
@K]|K]cby average daily wage rate 平均每日工资率
8*fv' average expenditure pattern 平均开支模式
Lk$B{2^n average growth rate 平均增长率
qv"$Bd:]r average net fixed assets 固定资产平均净值
B]$GSEB average of relatives 相对价格平均数
n LiY%x`S average price 平均价格
@v B!u[{ average propensity to consume 平均消费倾向；一般消费倾向
4H-'Dr=G average propensity to save 平均储蓄倾向；一般储蓄倾向
^KELKv, _ average rate 平均率
H4 JTGt1" average revenue 平均收入；平均收益
(M
~e?s average stock 平均库存；平均存货
-tNUMi' average yearly rent 平均年租
d: {O\ avoidance of double taxation 避免双重课税
7` YEH2 avoidance of tax 避税
