A:
/>FgDIO A share Ａ股；甲类股份
]m&cVy& abatement of tax 减税；减扣免税额
k?[|8H ~2C ABN AMRO Bank N.V. 荷兰银行
"eRf3Q7w: above-the-line expenditure 线上项目支出；经常预算支出
*|97 g*G( above-the-line receipt 线上项目收入；经常预算收入
fZ8at ABSA Asia Limited 南非联合亚洲有限公司
z ;fi absolute change 绝对数值变更
%uA\Le absolute expenditure 实际开支
[(Jj@HlP6T absolute guideline figure 绝对准则数字
GB MCw absolute interest 绝对权益
)}`3haG absolute order of discharge 绝对破产解除令
{6E&\ absolute profit margin 绝对利润幅度
VEUdw(-?s absolute value 实值；绝对值
4Og&w] absolutely vested interest 绝对既得权益
DSb/+8KT absorbed cost 已吸收成本；已分摊成本
'Ll,HgU; absorption 吸收；分摊；合并
6h8fzqRzc absorption rate 吸收率；摊配率；分摊率
[,_4#Zz ACB Finance Limited 亚洲商业财务有限公司
b 3$aPwv acceptable form of reciprocity 合理的互惠条件
Dj 0`#~ acceptable rate 适当利率；适当汇率
%#g 9d acceptance agreement 承兑协议
t>]wWYy acceptance for honour 参加承兑
e(t,~( acceptor 承兑人；接受人；受票人
~ 8hAmM acceptor for honour 参加承兑人
;ndsq[k> accident insurance 意外保险
KNH.4A , Accident Insurance Association of Hong Kong 香港意外保险公会
z^xrB$8
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cU`sA_f accident year basis 意外年度基准
=~7%R.U([e accommodation 通融；贷款
[ vWcQ6m accommodation bill 通融票据；空头票据
s rX" vF accommodation party 汇票代发人
q>JW$8 account balance 帐户余额；帐户结余
U2~7qC,!Do account book 帐簿
'8 O(J7J account collected in advance 预收款项
Nhq & Sn2 account current book 往来帐簿
g A`x-` account of after-acquired property 事后取得的财产报告
7-*QF>w<a account of defaulter 拖欠帐目
IYb%f T account payable 应付帐款
<|,0%bq)| account payee only [A/C payee only] 只可转帐；存入收款人帐户
8
oK;Tzh account receivable 应收帐款
+vR$% account receivable report 应收帐款报表
aVI%FycYo account statement 结单；帐单；会计财务报表
'1o1=iJN@$ account title 帐户名称；会计科目
,sU#{.( accountant's report 会计师报告
">?ocJ\9 Accountant's Report Rules 会计师报告规则
?z
"fp$ accounting and auditing procedure 会计与审计程序；会计与核数程序
Ws _R S% Accounting Arrangements 《会计安排》
@%8Xa7+ accounting basis 会计基础
g( 9\r accounting by Official Receiver 破产管理署署长呈交的帐目
kB`t_`7f Accounting Circular 《会计通告》
P[|FK(l accounting class 会计类别
^g[,}t:/d accounting date 记帐日期；会计结算日期
/ /ty] j accounting for money 款项核算
~[E@P1 Accounting Officer 会计主任
;a]Lxx;- accounting period 会计报告期；会计期
}digw( accounting policy 会计政策；会计方针
.Fdqn?c|+ accounting practice 会计惯例
!`S` %\" accounting principle 会计准则
BPFd'- O) accounting record 会计记录
UD 0v ia accounting report 会计报告
[#}A]1N Accounting Services Branch [Treasury] 会计事务部〔库务署〕
.Vy*p")" Accounting Society of China 中国会计学会
?B&Z x-krd accounting statement 会计报表
! y1]S .; accounting system 会计制度；会计系统
1r %~Rm accounting transaction 会计事项；帐务交易
H*SEzVb accounting treatment 会计处理
rkp 1tv accounting year 会计年度
bC[TLsh7{2 accretion 增值；添加
%j
'_I\ accrual 应计项目；应累算数目
>,ThIwRN accrual basis 应计制；权责发生制
$-U d&sjn accrual basis accounting 应计制会计；权责发生制会计
LdSBNg#3 accrue 应累算；应计
q( N2 #di accrued benefit 应累算利益
vSu|!Xb] accrued charges 应计费用
pt`^4} accrued cumulative preference share dividend 应累算的累积优先股股息
iti~RV, accrued expenses 应累算费用
Q H_ 0U `3 accrued interest payable 应付利息；应计未付利息
o_!=-AWV accrued interest receivable 应收利息；应计未收利息
m -{t%[Y accrued right 累算权益
s`:>"1\| accruing profit 应累算的利润
j\,Hq uTR accumulated fiscal reserve 累积财政储备
37 #|X*L accumulated profit 累积利润；滚存溢利
KK}?x6wV0, accumulated reserve 累积储备
7 N @4c
accumulation of surplus income 累积收益盈余
P|rsq|', acquired assets 既得资产
Afpj*o acquisition 收购；购置；取得
i&|fGX?-I acquisition cost 购置成本
gH{X ? acquisition expenses 购置费用
&) '5_#S acquisition of 100% interest 收购全部股权
yQ^k%hHa acquisition of control 取得控制权
6mFH>T*jzH acquisition of fixed assets 购置固定资产
D)yCuw{M: acquisition of shell “买壳”
@ y{i.G acquisition price 收购价
pHW
Qk z( act of God 天灾
:'\4%D=w acting partner 执事合伙人
w&A &BE^O/ active market 买卖活跃的市场；交投畅旺的市场；旺市
3$]SP1M c( active partner 积极参与的合伙人
1x\Vz\ active trading 交投活跃
M 5mCG actual circulation 实际流通
.GJl@==~ 1 actual cost 实际成本
! 11x&Db actual expenditure 实际开支；实际支出
y:FxX8S$'e actual income 实际入息；实际收入；实际收益
ER z@o_ actual market 现货市场
w"- ' actual price 现货价；实际价格
q\P HA actual profit 实际利润
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+R actual quotation 实盘；实际价位；实际报价
eSV_.uvsb actual year basis 按实际年度计算
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q>$[<TsE&} actuarial investigation 精算调查
I'23$IzPA actuarial principle 精算原则
n@3(bl5{ actuarial report 精算师报告
XIv{jzgF Actuarial Society of Hong Kong 香港精算学会
GCw <jHw actuarial valuation 精算师估值
1
\#n{a3 actuary 精算师
UfE41el: ad referendum agreement 暂定协议；有待覆核的协定
f
zu#! ad valorem duty 从价税；按值征税
q&eUw<(F ad valorem duty system 从价税制
M<f=xY2$v ad valorem fee 从价费
"8p fLI ad valorem tariff 从价关税
D.e4S6\& additional allowance 额外免税额
&4aY5y`8+f additional amount for unexpired risk 未过期风险的额外款额
F TB@7 0 additional assessable profit 补加应评税利润
w(lxq:>" additional assessment 补加评税
gq$]jWtCD additional commitment 额外承担
9J"Y additional commitment vote 额外承担拨款
r#Pkhut additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
410WWR&4_ additional dependent parent allowance 供养父母额外免税额
8J&K_ JC^ additional provision 额外拨款
U}c[oA additional stamp duty 附加印花税
un+U_|>c additional tax 补加税罚款；补加税款
lX)RG*FlTC Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
c)N&}hFYC adjudged bankrupt 被裁定破产
k'_p*H adjudicated bankrupt 裁定破产人
,n')3r adjudication fee 裁定费；评定印花税额手续费；评估契据费
9*?H/iN@p? adjudication of bankruptcy 裁定破产；宣告破产
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adjudication of insolvency 裁定无力偿还债务
] Q} z-U adjusted actual 经调整的实数；调整后的实数
W] 8t p@ adjusted current assets 经调整的流动资产；调整后的流动资产
9!XW): adjusted figure 经调整的数字；调整后的数额
=c)O8 adjusted liabilities 经调整的负债；调整后的负债
won(HK\1p adjusted loss 经调整的亏损；调整后的亏损
Ov
vM)?^# adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
>s@6rNgf adjusted profit 经调整的利润；调整后的利润
Cm4$&? adjusted surplus 经调整的盈余额；调整后的盈余额
HvITw%` adjusted value 经调整的价值；调整后的价值
yI S.'mK adjustment 调整；修订；理算〔保险〕
;l]OmcL adjustment centre 调剂中心
|+?ABPk" adjustment lag 调整过程的时间差距；调整时差
=y3gnb6 adjustment mechanism 调整机制
w|6;Pf~1y) adjustment of loss 亏损调整
jGB2`^&d adjustment process 调整过程；调整程序
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!\r}Q adjustment range 调整幅度
x;RjLI 4h administered exchange rate 受管制汇率
G$ l>B y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6B4s6 administration expenses 行政费用
vXUrS+~x administration fee 手续费；行政费
XxW ~4< r administration in bankruptcy 破产管理
(t.pM P4 administration order 遗产管理令
yFt'<{z[nL administrator 管理人；遗产管理人
c Z(7/Pl administrator of the estate 遗产管理人
b;!oPT admission of debt 债项承认书
_8Si8+j admission of proof 接纳债权证明
dXKv"*7l advance 放贷款项；垫付款项；预支款项；预付款项
Dh*>361y- advance account 暂支帐目；预付款帐户
GHQa{@m2V advance compensation 预付补偿金
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02t u advance from shareholder 股东垫款
:K!@zT=o advance pending reimbursement 预支以待日后付还
@@U'I ^iG advanced economy 先进经济体系
>\Qyg>Md] advancement 预付；预付财产
.Gq)@{o> advances warrant 垫款令
=rj5 q advancing 贷出
"Ru H"~o adverse balance 逆差
tS2 P|fl adverse exchange 逆汇
]xf
lfZ advertisement addressed to shareholders 在报章刊登的致股东通告
7y",%WYSD advice for collection 托收通知书
Qtmsk:qm advice of drawing 提款通知书；汇票通知书
~%Y*2i
f advice of payment 付款通知
_7SOl. 5ZE Advisory Committee [Securities and Futures Commission]
#]G$o?@Y=^ 谘询委员会〔证券及期货事务监察委员会〕
8-cB0F=j_ Advisory Committee on Diversification 经济多元化谘询委员会
a#X[V5|6Q affidavit 誓章；遗产申报誓章
s[:e '#^ affidavit of no receipt 述明无收款的誓章
-\;x>=#B affiliate 联号；联营公司；附属公司
e![|-m% affiliated company 附属公司；联号；联营公司
IX eb6j8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
thk33ss: affordability 负担能力
f"h{se8C African Development Bank [AfDB] 非洲开发银行
a;p3Me7 after-acquired property 事后取得的财产
LC5NB{b\%> after-hours dealing 市后交易
f \ oB/ after-tax profit 税后盈利；税后利润；税后溢利
GgH=w`;_ agency agreement 代理协议
]Mv.Rul?~ agency expenses 代理机构的开支
w <
p agency fee 代理费
&6/ #
O Agency Law 《代理法》
xz dq E agent 代理人；承销人
iMnp `:* agent of company 公司代理人
mA5x ke_) agent's fee 代理人费；经纪费
^s25z=^t aggregate 总计；总数；总体数字
9:^SnHAa aggregate amount 总款额；总额
Pms"YhyZ7 aggregate assets and liabilities 总体资产与负债
_20nOg `o aggregate at constant price 按固定价格计算的总体数字
#vJDb |z aggregate demand 总需求
&Y"u*)bm aggregate gross position 总持仓量
XW6>;:4k aggregate limit 总限额
PTe8,cD> aggregate of salaries tax 合计薪俸税
&?(r# T aggregate performance 总体表现；总体业绩
YPAMf&jEF aggregate supply 总体供应
>^%]F[Wo aggregate surplus 总盈余
%WrUu|xj>_ aggregate total 整体总额
< J=9,tv< aggregate value 总值；合计价值
|$`LsA. aggregated basis 合计基准
m (nGtrQJm aggregated net chargeable income 合计应课税入息实额
V7u; "vD aggregation 合并计算；合计；总和
T78`~-D4< aggregation of incomes of husband and wife 夫妇入息合并计算
l]whL1N3 aggregation of property 财产的总和
kUAj Q> agio 差价；贴水
]zHUF!a* 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》
))}w;w Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
xW*L^97 ; 《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》
MyZ@I7Fb, Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
B 8z3W9 《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》
=LHE_ AA Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
q4$zsw 《香港政府和大韩民国政府关于相互促进和保护投资协定》
sH O6y0P agreement for a settlement 授产协议
ml 7]s N( agreement for assignment 转让协议
EBS04]5ul agreement for sale 售卖协议；买卖协议
$L>tV=' agreement for sale and purchase 买卖协议
e!*d(lHKos agreement for the payment of interest 支付利息协议
fU _itb( agreement for the repayment of money 还款协议
[QA@XBy6 agreement of reinsurance 再保险协议
2.O; Agricultural Bank of China 中国农业银行
i'|rx2]e air passenger departure tax 飞机乘客离境税
Ji SJi? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
h Kb-l`KO airport tax 机场税
9J_lxy} alcohol duty 酒精税
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b-q:{r1h alienation 让与；让渡；转让
A P><l@ alimony 生活费；赡养费
G"0YCi#I| All Ordinaries Index [AOI] 所有普通股指数
`,~I*}T>5W all risks 全险；综合险
\{L!hAw All Sales Record for Stock Market 《股票市场成交报告》
WE \912j Allied Capital Resources Limited 新联财务有限公司
siw }
}} all-items index [Consumer Price Index] 总指数〔消费物价指数〕
> Zo_- , allocation letter 拨款信件
V%?oI]"
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17 [7)M88 allocation of profit 利润分配；溢利分配
)BudV zg allocation warrant 拨款令
XR VE8v+ allotment 分配；配股
/02|b}{ allotment notice 股份配售通知；配股通知
S nVIV% allotment of shares 股份分配
A7DEAT))4L allowable 可获宽免；免税的
u| i a allowable business loss 可扣除的营业亏损
xlF$PpRNM allowable expenses 可扣税的支出
h 9c54Ux allowance 免税额；津贴；备抵；准备金
o~H4<ayy allowance for debts 债项的免税额
8D[P *?O allowance for depreciation by wear and tear 耗损折旧免税额
N ~L3
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6rMGl zuRo allowance for inflation 为通货膨胀而预留的款项；通胀准备金
B e"D0=< allowance for repairs and outgoings 修葺及支出方面的免税额
=mYY8c Yl allowance to debtor 给债务人的津贴
oqOv"yLJ: alteration of capital 资本更改
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! alternate trustee 候补受托人
\;&9h1?Mn amalgamation 合并
A 1x?_S"a ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
j[Uul# ambit of charges 征税范围；收费范围
0XFJ/ amended valuation 经修订的估值
Q Pg M<ns American Commodities Exchange 美国商品交易所
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bGN American Express Bank Limited 美国运通银行
m&jh7)V American Stock Exchange 美国证券交易所
P4"_qxAW amortization 摊销
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u%d 8 amount due from banks 存放银行同业的款项
a+ZP]3@
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?UnOi1"v9 amount due from holding companies 控股公司欠款
i ]gF
6:& amount due from local banks 存放本港银行同业的款项
Ko9"mHNB amount due to banks 银行同业的存款
~{'. 9 amount due to banks abroad 海外银行同业的存款
*@|d7aiO amount due to holding companies 控股公司存款
IQxY]0\uf6 amount due to local banks 本港银行同业的存款
|,L_d2lb amount due to outport banks 外埠银行同业的存款
!VU [=~ amount for note issue 发行纸币的款额
+CtsD9PA amount of bond 担保契据的款额
.%;UP7g amount of consideration 代价款额
K 5No6dsD amount of contribution 供款数额
=< j8)2 amount of indebtedness 负债款额
=8[4gM + amount of principal of the loan 贷款本金额
lDd+.44V: amount of rates chargeable 应征差饷数额
Se+sgw_" amount of share capital 股本额
v.H00}[. amount of sums assured 承保款额
wmdvA MN amount of variation 变动幅度
} Wjb0V amount of vote 拨款数额
szN`"Yi){ amount payable 应付款额
+xMK.*H]W amount receivable 应收款额
L}lOA,EF Amsterdam Stock Exchange 阿姆斯特丹证券交易所
E#X1P #$pW analysis 分析
0TK+R43 _ ancillary risk 附属风险
CsG1HR@ annual account 周年帐目；周年帐目报表；年度决算；年结
/PF X1hSu annual accounting date 年结日期
znv2: annual allowance 每年免税额；年积金；年度津贴；年津
XNkw9*IT annual balance 年度余额
)?RR1 P-ID annual disposable income 每年可动用收入
o,(MB[|hQ annual estimates 周年预算
;g$s`l/
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thcj_BZ8 annual general meeting 周年大会
_svY.p s* annual growth rate 年增率；每年增长率
Z5[TmVU annual long-term supplement 长期个案每年补助金
<& E3QeK annual pensionable emolument 可供计算退休金的年薪
TcA+ov>TD annual report 年报
7 sZVN Annual Report on the Consumer Price Index 《消费物价指数年报》
F`g oYwA% annual return 周年报表；周年申报表；每年报税表格
,\ zp&P"p Annual Return Rules 《周年报表规则》
+"rZ< i annual review of consumer prices 每年消费物价回顾
LM }0QL
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*&{M , annual salary 年薪
eU?SLIof[{ annual statement 年度报表；年度决算表
H~JPsS; 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
91|=D
\8aE annuitant 年金受益人
hGy i@0
annuity 年金
c<)C3v annuity contract 年金合约
:J` *@cDn annuity on human life 人寿年金
|uVhfD=NG antecedent debt 先前的债项
! 4 `any ante-dated cheque 倒填日期支票
WL(u'%5 anticipated expenditure 预期开支
j*aN_UTr3 anticipated net profit 预期纯利
>:%YAR` anticipated revenue 预期收入
o\u31, anti-inflation measure 反通货膨胀措施
1"k o wp anti-inflationary stance 反通货膨胀立场
&niR OM,;K apparent deficit 表面赤字
7c$;-O apparent financial solvency 表面偿债能力
v[WbQ5AND apparent partner 表面合伙人
a}eM ny application for personal assessment 个人入息课税申请书
Yo i4R{9c application of fund 资金应用
6n 37R#( application to release as liquidator and to destruct the books of accounts and documents
~]8bTw @ 申请免除清盘人职务及毁灭帐簿与文件
nV'~u u appointed actuary 委任精算师
e 5U<nf appointed auditor 委任核数师；委任审计师
VOH.EK?5 appointed trustee 委任的受托人
6O2 r5F$T appointer 委任人
BtDi$d%' apportioned pro rata 按比例分摊
sr,8zKM) apportionment 分配；分摊
`P}T{!P+6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
l1 On .s apportionment formula 分摊方程式
@q2If{Tk apportionment of estate duty 遗产税的分摊
] >-#T appraisal 估价；评估
%tiFx:F+ appreciable growth 可观增长
HI6;=~[ appreciable impact 显着影响
Q|Uq.UjY appreciable increase 可观增长
Q| >
\{M appreciation 增值；升值
W o=Q7~ appreciation against other currencies 相对其他货币升值
=+ `I%>wc appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{<%zcNKl^L appreciation tax 增值税
1HK5OT& appropriation 拨款；拨用；拨付
#|`/K[.xd% appropriation account 拨款帐目
O{hGh{y Appropriation Bill 拨款法案
C=2"*>lTn appropriation-in-aid system 补助拨款办法
4Sv&iQ=vh approved assets 核准资产
Z[:fqv XQ approved basket stock 认可一篮子证券
s8iJl+Jm approved budget 核准预算
L>Bf}^ approved charitable donation 认可慈善捐款
'}h[*IB}5 approved charitable institution 认可慈善机构
qg?O+-+ approved currency 核准货币；认可货币
Un\h[m approved estimates 核准预算
/Y|oDfv approved estimates of expenditure 核准开支预算
tkU"/$Vi\ approved overseas insurer 核准海外保险人
vy\;# X! approved overseas trust company 核准海外信托公司
-ZqN~5>j) approved pooled investment fund 核准汇集投资基金
3l"7 $B approved provident fund scheme 认可公积金计划
A8Q1x/d( approved provision 核准拨款
|Q2H^dU'rQ approved redeemable share 核准可赎回股份
&z;F'>" approved regional stock 认可地区性证券
h7mJXS)t| approved retirement scheme 认可退休金计划
aW$( lf2; approved subordinated loan 核准附属贷款
/pzEL arbitrage 套戥；套汇；套利
NltEX14Af arbitrageur 套戥者；套汇者
U{n< n8 arbitrary amount 临时款项
KA1Z{7UK% arrangement 措施；安排；协定
z1A[rbe=4w arrears 欠款
_uU }J5d. arrears of pay 欠付薪酬
~3 4Ly arrears of revenue 逾期未收税款；逾期未收的帐项
]5b%r;_ articles of association 组织章程；组织细则；组织章程细则
%IG cn48J Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
lgp- /O"T ascertainment of profit 确定利润
ZVu&q{s, "Asia Clear" “亚洲结算系统”
.nX+!EXeS Asia Commercial Bank Ltd. 亚洲商业银行有限公司
PEZ~og:w Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
lAuI?/E Asian Development Fund [ADF] 亚洲发展基金
P_)h8-!+ $ Asian dollar bond 亚洲美元债券
}|>mR]; Asian dollar market 亚洲美元市场
l?E7'OEF: Asian dollar rate 亚洲美元利率
(.Yt|
"j Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Q.: SIBP Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
8;>vgD asked price 沽盘；喊价；索价；卖方报价
Fa78yY+6 assessable income 应评税入息
#MYhKySku assessable loss 应评税亏损
T1yJp$yD" assessable profit 应评税利润
Z!o&};_j assessable value 应评税值
\9*wo9cV assessed profit 估定利润
\A'MEd- assessed value 经评估价值
X,d`-aKO\y assessment 评税；评定；估价；评税单
xFcJyjo^z assessment number 评税编号；估价编号
vB >7W assessment of additional tax 补加税评税
i_8q!CL@{ assessment of performance 业绩评估；实绩评价
A9^t$Ii Assessor 评税主任
bQc-ryC+. asset price bubbles 资产价格泡沫
_:F0>=$ asset-backed securities 具资产保证的证券
N q
%@ (K assets accretion 资产增值
dX|(n.} assets and liabilities 资产与负债
\5.36Se assets betterment statement 资产递增表；资产改进表
3 D>s y f assets lending 实物放款；有抵押贷款
LO{{3No assets of the company passing on the death 死者去世时转移的公司资产
w7}m
T3p,) assets pledged as security for liabilities 用作负债抵押的资产
]&%_Fpx assets portfolio 资产投资组合
C8i6ESmU assets price 资产价格
1B +uv0lA assets quality 资产质素
!U38aHG assets realization 资产变现
&x$1hx' assets refinancing arrangement 资产再集资安排
@KRr$k assets securitization 资产证券化
t>;u;XY!; assets situated outside Hong Kong 在香港以外地方的资产
>-fOkOWXy assets stripping 削减资产；拆卖资产
!_<zK:`-L assets value 资产值
I g*68M< assignee 承让人
2:0'fNXop assignment 转让；转让书；转让契
=jZ}@L/+ assignment of interest 权益转让
t.Hte/, k assignment of letters patent and trade mark 专利证书及商标转让
A}K RXkB assignment of property 物业转让；物业转让书
/ *=1hF assignment right 转让权
gB1w,96J assignor 转让人
H(bR@Qok associate 有联系的人；有关连人士；相联者；合伙人；联系人
ab4(?-'- Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
%: rct associate member 附属会员
4L}i`)CmB associated body corporate 相联法人团体
& yFS associated company 相联公司；联属公司
meQ>mW associated corporation 相联法团
}& ;49k Association of Chartered Certified Accountants [ACCA] [United Kingdom]
(izGF;N+ 公认会计师公会〔英国〕
r (9#kLXg Association of Futures Exchange Brokers 香港期货经纪协会
mZLrU<)Y Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
r}ZL{uWMW association of underwriters 承保人组织
O!#yP Sq ? assumption of control 接管
>R "]{y assurance 担保；保险；转易；转易书
mD @#,B7A assurance of interest 权益的转易
F&? &8. at 19XX price 按一九ＸＸ年价格计算
=8BMCedH| at a discount 按赔价计算；按贴水价格计算；打折扣
^gx`@^ su at a premium 按溢价计算；按升水价格计算
/7Z5_q_ at call 通知付款；按通知
}S84^2J_ at constant market price 按固定市价计算
04{*iS95J at constant price 按固定价格计算
p&'oJy.P at cost 按成本计算
PMPB}-d at current market price 按当时市价计算；按现时市价计算
.{U@Hva_K at current price 按当时价格计算；按现时价格计算
?CSc5b`eo at factor cost 按要素成本计算；按生产要素成本计算
gaeMcL_^a at money-of-the-day price 按付款当日价格计算
8!87p?Mz at or better 按指定或较佳价位〔买卖指令〕
,n&@O,XGy
at par 按面值计算；平价
D{1k{/cF at sight 见票即付
Z6@W)Q X at the close 按收市盘
'r_{T= at the opening 按开市盘
*h59Vaoc attestation 见证；见证条款
{=n-S2 % at-the-money option 平价期权
;OjxEXaq attorney 受权人；受托代表人
x>MrB attornment 新拥有人承认书
4t3 Y/X attributable profit 可归属利润
bs{i@ 1$ attributable share value 可归属股份价值
!ER,o_ T< Auckland Stock Exchange 奥克兰证券交易所
nl v 8HC auction 拍卖
Ubtu ?wRBW auctioneer 拍卖商
n^C o audit 审计；核数
uA#uq^3 Audit Commission 审计署
?V6A:8t, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
V'[Lqe,y 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〕
]z5`!e)L audit review 帐目审查
Lo"w,p`n@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
AWkXW l} audited account 审计帐目；经审计的帐目
d N'2;X audited annual account 经审计的周年帐目
Jo%5 NXts4 audited balance sheet 经审计的资产负债表
*fs'%"w- auditor 核数师；核数主任；审计师
""- #b^DQ auditor's certificate 核数师证明书；审计师证明书
@2 H"8KX auditor's report 核数师报告；审计师报告
$Pw@EC ] Aussie bond 澳元债券
t
As@0`x9 austerity budget 紧缩预算
J,@SSmJ` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
"[W${q+0x Australia All Ordinaries Index 澳洲所有普通股票指数
s^:8bFn9$ Australian Dollar [AUD] 澳元
' ~-JR> Australian Options Market 澳大利亚期权市场
Af'L=0 Australian Securities Commission 澳洲证券事务监察委员会
Z)=S. ) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
')!+>b(P Australian Stock Exchange 澳大利亚证券交易所
F$[1Kj S Austrian Schilling [ATS] 奥地利先令
2flgfB}2k authentication 认证；鉴证
pO^goo V\ authority to purchase 委托购买证；委购书
b|7c]l authorization 认可；核准；授权；授权书
~loJYq'y authorization by direction 指示授权
5 \hJ& authorization by instruction 指令授权
JIeKp7 ;^ authorization by warrant 令状授权
>,JLYz|</ authorization of unit trust 单位信托的认可
xqV>m authorized agent 指定代理人
C*O648yz[ authorized capital 法定资本
HR0t[* authorized clerk 出市员
V5 $J authorized dealer 认可交易商
rof&O authorized financial institution 认可财务机构
j SLC L' authorized fund 认可基金
y*i_Ec\h authorized fund house 获授权的基金公司；认可基金公司
Ln~Z_! authorized institution 认可机构
GTvp)^ h authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
]`[r=cG authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
RZwjc<T authorized insurer 获授权保险人；获认可承保人
$:|z{p authorized investment 特准投资项目
v]`}T /n authorized person 获授权人
VU~
R authorized representative 获授权代表
@y 3u'Y,B authorized share capital 法定股本
AawK/tfs automated quotation system 自动报价系统
U~%V;*|4 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{@XzY> 自动交易系统〔香港期货交易所有限公司〕
gDY+'6m; automatic adjustment mechanism 自动调整机制
p72:oX\Q I automatic adjustment system 自动调整系统
/`d|W$vN Automatic Clearing House 自动票据交换所
ARcPHV<(2 automatic exchange rates accumulation system 自动化汇率累集系统
A\{dq: Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
L`$m<9w' automatic teller machine [ATM] 自动柜员机
J$Huzs# autopay 自动转帐
r3~~4Q4XI> available assets 可用资产
#9HQW:On available fiscal reserve 现存财政储备
s06tCwPp
available profit 可用利润
3_%lN4sz Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
wW5:p]<Y average 平均；平均数；海损
Jptzc:~B average basic salary 平均基本薪金
B. :DW3 average consumer expenditure 平均消费开支；一般消费开支
dy>iI c> average cost 平均成本
`gI`Cq4 average cost of land production 增辟土地平均成本
<Q-Y$
^\ average daily turnover 平均每日成交额
*{3&?pxx average daily wage rate 平均每日工资率
hYm$Sx(= average expenditure pattern 平均开支模式
] qT\z<} average growth rate 平均增长率
N #C"@,}Y average net fixed assets 固定资产平均净值
eVRFb#EU0e average of relatives 相对价格平均数
`jl 1Q,~2r average price 平均价格
irqNnnMGEa average propensity to consume 平均消费倾向；一般消费倾向
cQ:Y@f 9 average propensity to save 平均储蓄倾向；一般储蓄倾向
d[h2Y/AR average rate 平均率
'A#`,^]uLF average revenue 平均收入；平均收益
hqEn D average stock 平均库存；平均存货
PQ}q5?N average yearly rent 平均年租
RP b/U8 avoidance of double taxation 避免双重课税
Vfm (K avoidance of tax 避税
