A:
mvu $ A share Ａ股；甲类股份
(5GjtFojY| abatement of tax 减税；减扣免税额
i#%!J:_= ABN AMRO Bank N.V. 荷兰银行
*6wt+twH above-the-line expenditure 线上项目支出；经常预算支出
M.K%;j` above-the-line receipt 线上项目收入；经常预算收入
AvcN, ABSA Asia Limited 南非联合亚洲有限公司
,&LGAa absolute change 绝对数值变更
]6].l$%z# absolute expenditure 实际开支
^ Is#_Z| absolute guideline figure 绝对准则数字
3M"eAK([ absolute interest 绝对权益
:+Tvq, /" absolute order of discharge 绝对破产解除令
_n+
5{\z absolute profit margin 绝对利润幅度
{YIf rM absolute value 实值；绝对值
IN?rPdY absolutely vested interest 绝对既得权益
bE1 @RL absorbed cost 已吸收成本；已分摊成本
T7Qw1k absorption 吸收；分摊；合并
I(va;hG<o absorption rate 吸收率；摊配率；分摊率
z4r g. a i ACB Finance Limited 亚洲商业财务有限公司
A Eo acceptable form of reciprocity 合理的互惠条件
&d=ZCaP acceptable rate 适当利率；适当汇率
j7qGZ "8ak acceptance agreement 承兑协议
g_e_L39 acceptance for honour 参加承兑
HME`7 dw? acceptor 承兑人；接受人；受票人
^v&)z , acceptor for honour 参加承兑人
l {t!
LTf; accident insurance 意外保险
/=g$_m@yWI Accident Insurance Association of Hong Kong 香港意外保险公会
F!cRx%R accident insurance scheme 意外保险计划
vJsx_ i\i accident year basis 意外年度基准
W$`p ,$ .n accommodation 通融；贷款
<CN+VXF accommodation bill 通融票据；空头票据
oT* qMLdn accommodation party 汇票代发人
wqAj=1M\ account balance 帐户余额；帐户结余
-GT&46hX account book 帐簿
94xWMX2 account collected in advance 预收款项
i| CAN,' account current book 往来帐簿
Wo WmmZ account of after-acquired property 事后取得的财产报告
,2]a<0m account of defaulter 拖欠帐目
GI)eq:K_U8 account payable 应付帐款
.NT9dX account payee only [A/C payee only] 只可转帐；存入收款人帐户
lH"4 "r account receivable 应收帐款
PLhlbzc f account receivable report 应收帐款报表
Qw.j account statement 结单；帐单；会计财务报表
i7foZ\btFc account title 帐户名称；会计科目
8}{W.np_ accountant's report 会计师报告
%Mr^~7nN Accountant's Report Rules 会计师报告规则
c. 06S w* accounting and auditing procedure 会计与审计程序；会计与核数程序
=v7%IRP5 Accounting Arrangements 《会计安排》
o$k9$H>Na accounting basis 会计基础
9_l WB6 accounting by Official Receiver 破产管理署署长呈交的帐目
TgvBy Accounting Circular 《会计通告》
p>= b|Qy| accounting class 会计类别
@] @6(To accounting date 记帐日期；会计结算日期
0 ![ accounting for money 款项核算
UOcO\EA+ Accounting Officer 会计主任
#9(L/)^ accounting period 会计报告期；会计期
?VR:e7|tU accounting policy 会计政策；会计方针
#pr{tL accounting practice 会计惯例
i]}`e>fF accounting principle 会计准则
rixt_}aE accounting record 会计记录
;CLOZ{ accounting report 会计报告
'ARbJ1a Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/eY}0q% Accounting Society of China 中国会计学会
48RSuH accounting statement 会计报表
U flS` accounting system 会计制度；会计系统
C!}t6 accounting transaction 会计事项；帐务交易
Z^O_7I<5E accounting treatment 会计处理
ZHimS7 accounting year 会计年度
##BfI` FJ accretion 增值；添加
D
] G=sYt accrual 应计项目；应累算数目
@w73U; 9\ accrual basis 应计制；权责发生制
9_xJT^10 accrual basis accounting 应计制会计；权责发生制会计
l9#@4Os accrue 应累算；应计
bL0>ul" accrued benefit 应累算利益
uc]`^,`2/ accrued charges 应计费用
.A
apO}{ accrued cumulative preference share dividend 应累算的累积优先股股息
k%%0"+y#a accrued expenses 应累算费用
# b94S?dq accrued interest payable 应付利息；应计未付利息
|: ,i accrued interest receivable 应收利息；应计未收利息
ZiaHL pk accrued right 累算权益
%JPBD]&M accruing profit 应累算的利润
f7?IXDQ>! accumulated fiscal reserve 累积财政储备
^!rAT1(/_ accumulated profit 累积利润；滚存溢利
_p;=]#+c& accumulated reserve 累积储备
>*Ctp +X@ accumulation of surplus income 累积收益盈余
{P'^X+B0* acquired assets 既得资产
GGez!?E% acquisition 收购；购置；取得
U5yBU9\G acquisition cost 购置成本
D|D) 782 acquisition expenses 购置费用
'J_`CS acquisition of 100% interest 收购全部股权
Qm>2,={h acquisition of control 取得控制权
?g9oiOhnG acquisition of fixed assets 购置固定资产
F}c}I8Ao acquisition of shell “买壳”
/Suh&qw>
acquisition price 收购价
GS+Z(,J>= act of God 天灾
Jsf"h-)P acting partner 执事合伙人
C9^C4
active market 买卖活跃的市场；交投畅旺的市场；旺市
8: fq!m active partner 积极参与的合伙人
3gs!ojG active trading 交投活跃
N~tq ] actual circulation 实际流通
OE=.@Ry" actual cost 实际成本
OBL2W\{ actual expenditure 实际开支；实际支出
7UsU03 actual income 实际入息；实际收入；实际收益
(O"-6`w[ actual market 现货市场
#:s *Hy= actual price 现货价；实际价格
'a G`qPB actual profit 实际利润
"= ,IbC actual quotation 实盘；实际价位；实际报价
>hO9b;F} actual year basis 按实际年度计算
p(. z#o# actuals 实货
J~|:Q.Rt ` actuarial investigation 精算调查
-lS(W^r4 actuarial principle 精算原则
d~#:t~
$, actuarial report 精算师报告
?H!QV;ku Actuarial Society of Hong Kong 香港精算学会
@:t2mz:^i actuarial valuation 精算师估值
X xr"Gc[ actuary 精算师
sFw;P` ad referendum agreement 暂定协议；有待覆核的协定
t6Nkv;)>@ ad valorem duty 从价税；按值征税
"f :_(np, ad valorem duty system 从价税制
/kAbGjp0 ad valorem fee 从价费
/ " @cv{ ad valorem tariff 从价关税
,j(S'Pw additional allowance 额外免税额
7V-uQ)* additional amount for unexpired risk 未过期风险的额外款额
tH V+#3h additional assessable profit 补加应评税利润
$S/EIN c additional assessment 补加评税
<&l@ ):a additional commitment 额外承担
7X <# additional commitment vote 额外承担拨款
RV ),E:? additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^#]eCXv additional dependent parent allowance 供养父母额外免税额
xu.TS additional provision 额外拨款
cnB:bQQK8 additional stamp duty 附加印花税
%xdyG Al: additional tax 补加税罚款；补加税款
dy4~~~ ^A Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
W1ql[ DqE{ adjudged bankrupt 被裁定破产
!+ (H(,gI adjudicated bankrupt 裁定破产人
F#a'N c9 adjudication fee 裁定费；评定印花税额手续费；评估契据费
('+C $ adjudication of bankruptcy 裁定破产；宣告破产
GHpP
*x adjudication of insolvency 裁定无力偿还债务
")9jt^ adjusted actual 经调整的实数；调整后的实数
Cy6%f? j adjusted current assets 经调整的流动资产；调整后的流动资产
:@~mN7O* adjusted figure 经调整的数字；调整后的数额
NUh+ &M adjusted liabilities 经调整的负债；调整后的负债
P52qt N< adjusted loss 经调整的亏损；调整后的亏损
0~BZh%s< ( 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
XA\wZV
|{ adjusted profit 经调整的利润；调整后的利润
wQYW5X adjusted surplus 经调整的盈余额；调整后的盈余额
0zE(: K adjusted value 经调整的价值；调整后的价值
cToT_ Mk adjustment 调整；修订；理算〔保险〕
e1 7]{6y adjustment centre 调剂中心
P98g2ak adjustment lag 调整过程的时间差距；调整时差
yT[)V[} adjustment mechanism 调整机制
!-4VGt&c, adjustment of loss 亏损调整
yC[Q-P *rG adjustment process 调整过程；调整程序
<sG}[:v adjustment range 调整幅度
B# 4'3Y- 3 administered exchange rate 受管制汇率
$pa uPEe Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
'^(qlCI
administration expenses 行政费用
) H+ p6< administration fee 手续费；行政费
T!-ly7-` administration in bankruptcy 破产管理
tk+4noA administration order 遗产管理令
f1
`E- administrator 管理人；遗产管理人
lQpl8> administrator of the estate 遗产管理人
ucFfx ar" admission of debt 债项承认书
!ezy
v` admission of proof 接纳债权证明
n@J>,K_ B advance 放贷款项；垫付款项；预支款项；预付款项
6foiN W+ advance account 暂支帐目；预付款帐户
;_m ; :< advance compensation 预付补偿金
mpD[k9`x# advance from shareholder 股东垫款
8zQN [ [#n advance pending reimbursement 预支以待日后付还
@4$la'XSx advanced economy 先进经济体系
0P;\ :-&p advancement 预付；预付财产
$Y8iT<nP advances warrant 垫款令
p5J!j I= advancing 贷出
UL"
M?).5 adverse balance 逆差
< (l`zLf4p adverse exchange 逆汇
| k]fY*z( advertisement addressed to shareholders 在报章刊登的致股东通告
IGo+O*dMw advice for collection 托收通知书
1V-si bE advice of drawing 提款通知书；汇票通知书
&.JJhX advice of payment 付款通知
%$=2tf R Advisory Committee [Securities and Futures Commission]
Px&)kEQ 谘询委员会〔证券及期货事务监察委员会〕
J:G{ Advisory Committee on Diversification 经济多元化谘询委员会
&U\// affidavit 誓章；遗产申报誓章
eQ<G Nvm affidavit of no receipt 述明无收款的誓章
p ^Y2A affiliate 联号；联营公司；附属公司
<t dsUh:?& affiliated company 附属公司；联号；联营公司
[Xww`OUsh affirmation [estate duty] 非宗教式宣誓〔遗产税〕
w@H @[x affordability 负担能力
xW58B African Development Bank [AfDB] 非洲开发银行
*S'?u_ Y7 after-acquired property 事后取得的财产
gps. after-hours dealing 市后交易
Qjmo{' d after-tax profit 税后盈利；税后利润；税后溢利
ps33& agency agreement 代理协议
_ o== agency expenses 代理机构的开支
zIr4!|X agency fee 代理费
u/%Z0`X Agency Law 《代理法》
#I#_gjJkx agent 代理人；承销人
NT{ 'BJ agent of company 公司代理人
er<_;"`1 agent's fee 代理人费；经纪费
B?ipo,2~{ aggregate 总计；总数；总体数字
g \ H~Y@'{ aggregate amount 总款额；总额
-/_hO$|W aggregate assets and liabilities 总体资产与负债
Ss:'H H4 aggregate at constant price 按固定价格计算的总体数字
czK}F/Sg ` aggregate demand 总需求
%yK- Q,'O aggregate gross position 总持仓量
HBA|NV3. aggregate limit 总限额
f6m
h _l aggregate of salaries tax 合计薪俸税
79B+8= K aggregate performance 总体表现；总体业绩
% -.V6}V aggregate supply 总体供应
^G
"Qp8 " aggregate surplus 总盈余
z6 fY_LL aggregate total 整体总额
_p<wATv?7t aggregate value 总值；合计价值
KO N^ aggregated basis 合计基准
]ClqX;'weJ aggregated net chargeable income 合计应课税入息实额
<ka zV<" aggregation 合并计算；合计；总和
K{XE|g aggregation of incomes of husband and wife 夫妇入息合并计算
OX [r\ aggregation of property 财产的总和
<&HHo>rl agio 差价；贴水
zL3I!& z2 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
~|ha9 1 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
u ^M'[<{ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
#;h>
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>^g\s]c[ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
cDz^jC Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%0vWyU:K9 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3pyE'9"f 6 agreement for a settlement 授产协议
3! 8 u agreement for assignment 转让协议
O 2/_$i[F agreement for sale 售卖协议；买卖协议
w`atk=K agreement for sale and purchase 买卖协议
'@ 1C$0tx agreement for the payment of interest 支付利息协议
6U U<:KH agreement for the repayment of money 还款协议
-}RGz_LO/ agreement of reinsurance 再保险协议
<(1[n
pS&+ Agricultural Bank of China 中国农业银行
#Vy:6O air passenger departure tax 飞机乘客离境税
g O/\Yi Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O" wo&5b_ airport tax 机场税
{gz VbZ# alcohol duty 酒精税
+mYK alienation 让与；让渡；转让
8_M"lU0[ alimony 生活费；赡养费
N9~'\O$'7 All Ordinaries Index [AOI] 所有普通股指数
T>, [V: all risks 全险；综合险
TV/ EC#48 All Sales Record for Stock Market 《股票市场成交报告》
2_TFc2d Allied Capital Resources Limited 新联财务有限公司
:mt<]Oy3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
DeI 3(o7 allocation letter 拨款信件
pk6<wAs*?# allocation of fund 分配款项；预留款项
BCX2C allocation of profit 利润分配；溢利分配
8YQ7XB allocation warrant 拨款令
[MF&x9Ss?% allotment 分配；配股
I/u>Gt allotment notice 股份配售通知；配股通知
:es=T`("A8 allotment of shares 股份分配
-8v:eyc allowable 可获宽免；免税的
onm" 7JsO' allowable business loss 可扣除的营业亏损
+K ,T^<F; allowable expenses 可扣税的支出
H(Y 1%@ allowance 免税额；津贴；备抵；准备金
a'O- 0]g, allowance for debts 债项的免税额
gw$ ?&[wY allowance for depreciation by wear and tear 耗损折旧免税额
tR NMiU allowance for funeral expenses 殡殓费的免税额
)"_ &CYnd allowance for inflation 为通货膨胀而预留的款项；通胀准备金
a3,A_M}M' allowance for repairs and outgoings 修葺及支出方面的免税额
fh` }~ aQ allowance to debtor 给债务人的津贴
4~2 9, alteration of capital 资本更改
k7]4TIUD* alternate trustee 候补受托人
5uJ!) Q amalgamation 合并
# hw;aQ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
WP'.o ambit of charges 征税范围；收费范围
kV4L4yE amended valuation 经修订的估值
;WgzR_'!' American Commodities Exchange 美国商品交易所
)|W6Z American Express Bank Limited 美国运通银行
PJ,G_+b! American Stock Exchange 美国证券交易所
=Z..&H5i amortization 摊销
8!MVDp[|" amount due from banks 存放银行同业的款项
!Z0S@]C amount due from banks abroad 存放海外银行同业的款项
}0]iS8*tL amount due from holding companies 控股公司欠款
! vuun | amount due from local banks 存放本港银行同业的款项
>)k[085t amount due to banks 银行同业的存款
:_Iz(
2hV amount due to banks abroad 海外银行同业的存款
)( pgJLW amount due to holding companies 控股公司存款
T
"#DhEM amount due to local banks 本港银行同业的存款
s+ ^1\ amount due to outport banks 外埠银行同业的存款
.N7&Jy
amount for note issue 发行纸币的款额
@\+UTkl8 amount of bond 担保契据的款额
|nU%H=Rs/ amount of consideration 代价款额
i8%Z(@_` amount of contribution 供款数额
B] Koi1B amount of indebtedness 负债款额
*%%n9T amount of principal of the loan 贷款本金额
Swgvj(y;!A amount of rates chargeable 应征差饷数额
}N:QB}7'_ amount of share capital 股本额
ONUa7 amount of sums assured 承保款额
65tsJ"a< amount of variation 变动幅度
IDdu2HNu amount of vote 拨款数额
R<^E?FI
amount payable 应付款额
ReGT*+UN amount receivable 应收款额
TQOJN Amsterdam Stock Exchange 阿姆斯特丹证券交易所
?"kU+tCxg analysis 分析
M7#CMLy ancillary risk 附属风险
@P h' ! annual account 周年帐目；周年帐目报表；年度决算；年结
-CALU X annual accounting date 年结日期
v7v> annual allowance 每年免税额；年积金；年度津贴；年津
SCjVzvG$yg annual balance 年度余额
!e~d,NIy annual disposable income 每年可动用收入
[a.(0YLr'w annual estimates 周年预算
c~d*SDca annual fee 年费
}S%}%1pG7 annual general meeting 周年大会
|aj]]l[@S annual growth rate 年增率；每年增长率
Y 2^y73&k annual long-term supplement 长期个案每年补助金
kjr q;j: annual pensionable emolument 可供计算退休金的年薪
swMR+F#u* annual report 年报
)-1$y+s>
Annual Report on the Consumer Price Index 《消费物价指数年报》
"o@R}_4]q annual return 周年报表；周年申报表；每年报税表格
@?</8;%3W Annual Return Rules 《周年报表规则》
&m{~4]qWpM annual review of consumer prices 每年消费物价回顾
TC
;Aj|)N annual roll-forward basis 逐年延展方式
Rli`]~!w annual salary 年薪
\\Z hM annual statement 年度报表；年度决算表
v'Up& /( 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
y }h2 annuitant 年金受益人
YP{mzGdE& annuity 年金
YT@N$kOg_ annuity contract 年金合约
D:(h^R0; annuity on human life 人寿年金
E.yc"|n7l2 antecedent debt 先前的债项
o
Y<vKs^ ante-dated cheque 倒填日期支票
wD@ wOC
anticipated expenditure 预期开支
D~T K'& anticipated net profit 预期纯利
@d|]BqQ4jh anticipated revenue 预期收入
Nt[&rO3s anti-inflation measure 反通货膨胀措施
=g=Vv"B_ anti-inflationary stance 反通货膨胀立场
/|<0,oz oJ apparent deficit 表面赤字
!V/p.O apparent financial solvency 表面偿债能力
[U7r>& apparent partner 表面合伙人
U"Z % _[* application for personal assessment 个人入息课税申请书
L.a~vk
1 application of fund 资金应用
=.9tR q application to release as liquidator and to destruct the books of accounts and documents
"azrc C 申请免除清盘人职务及毁灭帐簿与文件
M|>- q appointed actuary 委任精算师
[U {RDX appointed auditor 委任核数师；委任审计师
?_/T$b ] appointed trustee 委任的受托人
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appointer 委任人
b~K-mjJ I apportioned pro rata 按比例分摊
` $[`C/h apportionment 分配；分摊
mPi{: Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
XP6 5 apportionment formula 分摊方程式
tNW0 C] apportionment of estate duty 遗产税的分摊
]8op I\ appraisal 估价；评估
5}_,rF?cX appreciable growth 可观增长
||4++84{ appreciable impact 显着影响
2K2jko9'a appreciable increase 可观增长
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7(l appreciation 增值；升值
l,Ixz1S3e appreciation against other currencies 相对其他货币升值
iHyA;'!Os appreciation of the exchange value of Hong Kong dollar 港元汇值上升
yy\d<-X~ appreciation tax 增值税
j<i: rk| appropriation 拨款；拨用；拨付
u8[jD^ appropriation account 拨款帐目
. eDI ZX Appropriation Bill 拨款法案
sT"{ e7;F; appropriation-in-aid system 补助拨款办法
Q__1Q Uu approved assets 核准资产
~Q 1%DV. approved basket stock 认可一篮子证券
?s: 2~Qlu approved budget 核准预算
'gz @UE1 approved charitable donation 认可慈善捐款
7ZgFCK,8m, approved charitable institution 认可慈善机构
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a`<W approved currency 核准货币；认可货币
O .P:~ approved estimates 核准预算
Xdc>Z\0V approved estimates of expenditure 核准开支预算
j [y +'O approved overseas insurer 核准海外保险人
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m2Q#ATLW approved pooled investment fund 核准汇集投资基金
lD)QB!*v approved provident fund scheme 认可公积金计划
gOA]..lh approved provision 核准拨款
jQ Of+ZE approved redeemable share 核准可赎回股份
zDof e* approved regional stock 认可地区性证券
gUxJ>~ approved retirement scheme 认可退休金计划
9Z_98 Rh approved subordinated loan 核准附属贷款
dg42K`E arbitrage 套戥；套汇；套利
w.H\j9E
l arbitrageur 套戥者；套汇者
4 5\%2un arbitrary amount 临时款项
Z(- @8=0 arrangement 措施；安排；协定
|Xl,~-. arrears 欠款
'm+)n08[ arrears of pay 欠付薪酬
Ot_ xeg;7 arrears of revenue 逾期未收税款；逾期未收的帐项
t5pf4M7 articles of association 组织章程；组织细则；组织章程细则
t6O/Q0_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
^ $t7p
1 ascertainment of profit 确定利润
R%N&Y~zH "Asia Clear" “亚洲结算系统”
w0^T- O`< Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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"9 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
NbnuQPb' Asian Development Fund [ADF] 亚洲发展基金
-kd_gbnr3 Asian dollar bond 亚洲美元债券
~;0J 4hR Asian dollar market 亚洲美元市场
K"r'w8 P Asian dollar rate 亚洲美元利率
\[w 82%U Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
q@x{6zj Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
M&iA^Wrs asked price 沽盘；喊价；索价；卖方报价
!&D &Gs assessable income 应评税入息
s9Aq-N assessable loss 应评税亏损
0SBiMTm assessable profit 应评税利润
64OgE! assessable value 应评税值
wg[ D*a assessed profit 估定利润
7$7Y)&\5 w assessed value 经评估价值
~h{v^ } assessment 评税；评定；估价；评税单
2*K _RMr~ assessment number 评税编号；估价编号
+;J b)8 assessment of additional tax 补加税评税
Td5;bg6Qy assessment of performance 业绩评估；实绩评价
48BPo,nWR Assessor 评税主任
*gC6yQ2? asset price bubbles 资产价格泡沫
cO"7wgg asset-backed securities 具资产保证的证券
sC Fqz[I assets accretion 资产增值
iVt* N$iZ assets and liabilities 资产与负债
wV;qc3 assets betterment statement 资产递增表；资产改进表
=%YU~ assets lending 实物放款；有抵押贷款
T&=1I oOg assets of the company passing on the death 死者去世时转移的公司资产
1dF =BR8 assets pledged as security for liabilities 用作负债抵押的资产
dkC[ Jt assets portfolio 资产投资组合
DM%4 V|F" assets price 资产价格
Z`5v6"Na assets quality 资产质素
+_ HPZo assets realization 资产变现
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assets securitization 资产证券化
c"3 a,& assets situated outside Hong Kong 在香港以外地方的资产
MeqW/!72$L assets stripping 削减资产；拆卖资产
&41=YnC6 assets value 资产值
UJ_E&7,L assignee 承让人
uJ4RjLM` assignment 转让；转让书；转让契
Y
zXL8 assignment of interest 权益转让
)IGE2k| assignment of letters patent and trade mark 专利证书及商标转让
;Bo{.916 assignment of property 物业转让；物业转让书
c_]$UM[7L assignment right 转让权
\ qc 8;"@ assignor 转让人
YB h : associate 有联系的人；有关连人士；相联者；合伙人；联系人
Oc;0*v[I Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
gg(^:`+ associate member 附属会员
m Kwhd} V associated body corporate 相联法人团体
iXc-_V6 associated company 相联公司；联属公司
vIrLG1E K associated corporation 相联法团
ANy=f-V Association of Chartered Certified Accountants [ACCA] [United Kingdom]
jZcjiOX 公认会计师公会〔英国〕
a3L ]'E'*# Association of Futures Exchange Brokers 香港期货经纪协会
#e0tT+ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
SnRTC<DDh association of underwriters 承保人组织
UB]} j^ assumption of control 接管
\. A~>=: assurance 担保；保险；转易；转易书
2+Z2`k]AC assurance of interest 权益的转易
1%|+yu1 at 19XX price 按一九ＸＸ年价格计算
nJF"[w, ? at a discount 按赔价计算；按贴水价格计算；打折扣
BYN<|= at a premium 按溢价计算；按升水价格计算
'}*5ee](S at call 通知付款；按通知
L=Q- r[ at constant market price 按固定市价计算
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g/s 4 at constant price 按固定价格计算
4 w^B&e% at cost 按成本计算
'+NmHu:q at current market price 按当时市价计算；按现时市价计算
x2.G1 at current price 按当时价格计算；按现时价格计算
KUVsCmiT at factor cost 按要素成本计算；按生产要素成本计算
@c{=:kg5 at money-of-the-day price 按付款当日价格计算
l NQ t at or better 按指定或较佳价位〔买卖指令〕
~ w IVw} at par 按面值计算；平价
iLn)Z0<\o at sight 见票即付
SC`.VCfc. at the close 按收市盘
fR}|C P at the opening 按开市盘
_d&zH lc_ attestation 见证；见证条款
PIn' tV at-the-money option 平价期权
nbMnqkNb attorney 受权人；受托代表人
?@ l9T)fF attornment 新拥有人承认书
zv!%u=49 attributable profit 可归属利润
B5u0 6O attributable share value 可归属股份价值
za' Eom-<u Auckland Stock Exchange 奥克兰证券交易所
T5&jpP`M auction 拍卖
ZPn`.Qc auctioneer 拍卖商
=L9sb! audit 审计；核数
&h-d\gMJ Audit Commission 审计署
@"-<m|lM Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Ooz+V;#Q 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〕
)M LOYX audit review 帐目审查
RyC]4 QyC Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3' O+ audited account 审计帐目；经审计的帐目
7_d gQI3y audited annual account 经审计的周年帐目
U;:>vi3p audited balance sheet 经审计的资产负债表
+q"d= auditor 核数师；核数主任；审计师
|:`f#H auditor's certificate 核数师证明书；审计师证明书
s%>>E!Qi_ auditor's report 核数师报告；审计师报告
fz Rzkn:= Aussie bond 澳元债券
!E,$ @mvd austerity budget 紧缩预算
||cG/I&, Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
N TuS(7m Australia All Ordinaries Index 澳洲所有普通股票指数
6 DD^h:*> Australian Dollar [AUD] 澳元
U2 =5Nt5 Australian Options Market 澳大利亚期权市场
K0yTHX?(. Australian Securities Commission 澳洲证券事务监察委员会
zFqH)/ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Axhe9!Fm Australian Stock Exchange 澳大利亚证券交易所
+,9I3Dq Austrian Schilling [ATS] 奥地利先令
{7[^L1 authentication 认证；鉴证
n`? j.
s authority to purchase 委托购买证；委购书
]y@9 z b authorization 认可；核准；授权；授权书
yJc<;Qx authorization by direction 指示授权
FEw51a+V authorization by instruction 指令授权
7m{ 'V`F authorization by warrant 令状授权
4\x'$G authorization of unit trust 单位信托的认可
THWT\3~, authorized agent 指定代理人
t=NPo+fm authorized capital 法定资本
[Pi8gj* authorized clerk 出市员
k/=J<?h0 authorized dealer 认可交易商
1mgLH authorized financial institution 认可财务机构
= \AI92 authorized fund 认可基金
cP`f\\c authorized fund house 获授权的基金公司；认可基金公司
rV)mcfw:Z authorized institution 认可机构
DbP!wU lqR authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Cy4@\X%W authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
di>"\On- authorized insurer 获授权保险人；获认可承保人
28C/^ 4 authorized investment 特准投资项目
J "yO\Y authorized person 获授权人
wAkpk&R authorized representative 获授权代表
Z K 1d3 authorized share capital 法定股本
8]]uk=P automated quotation system 自动报价系统
Q}d6+ C Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
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TZ3r/ 自动交易系统〔香港期货交易所有限公司〕
fQ=Yf ?b automatic adjustment mechanism 自动调整机制
C$SuFL(pb automatic adjustment system 自动调整系统
Zk__CgS# Automatic Clearing House 自动票据交换所
*?Nrx=O* automatic exchange rates accumulation system 自动化汇率累集系统
57* z0< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
T=(/n= automatic teller machine [ATM] 自动柜员机
msM autopay 自动转帐
rE;*MqYt& available assets 可用资产
*%7 [{Loz available fiscal reserve 现存财政储备
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available profit 可用利润
!qS~YA Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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n#` average 平均；平均数；海损
Z,)4(#b = average basic salary 平均基本薪金
.LhIB? average consumer expenditure 平均消费开支；一般消费开支
Ci4`, average cost 平均成本
}pdn-# average cost of land production 增辟土地平均成本
fz\C$[+u average daily turnover 平均每日成交额
/W1!mih average daily wage rate 平均每日工资率
_VGAh :v average expenditure pattern 平均开支模式
nICc}U?k average growth rate 平均增长率
Y#S<:,/sb? average net fixed assets 固定资产平均净值
X0Zqx1 average of relatives 相对价格平均数
a\>+!Vq average price 平均价格
[Ul"I-K average propensity to consume 平均消费倾向；一般消费倾向
>h 1 3i@`r average propensity to save 平均储蓄倾向；一般储蓄倾向
ug{@rt/"Z average rate 平均率
.A<G$ db
? average revenue 平均收入；平均收益
c.dk4v%Y5 average stock 平均库存；平均存货
WHeyE3}p average yearly rent 平均年租
45. -P avoidance of double taxation 避免双重课税
a?S5 = avoidance of tax 避税
