A:
Y[]t_o) A share Ａ股；甲类股份
qf$|z`c abatement of tax 减税；减扣免税额
+ANIm^@ ABN AMRO Bank N.V. 荷兰银行
S.>9tV2Ca above-the-line expenditure 线上项目支出；经常预算支出
+-137!x\q above-the-line receipt 线上项目收入；经常预算收入
#$)rwm.jW? ABSA Asia Limited 南非联合亚洲有限公司
H
pfI absolute change 绝对数值变更
=W^L8!BE' absolute expenditure 实际开支
Z6ex<[`I absolute guideline figure 绝对准则数字
?kefRev<#h absolute interest 绝对权益
R6.#gb8^oS absolute order of discharge 绝对破产解除令
gZ Si\m> absolute profit margin 绝对利润幅度
OB@t(KNx*P absolute value 实值；绝对值
g o Z# absolutely vested interest 绝对既得权益
-iX!F~qS, absorbed cost 已吸收成本；已分摊成本
L, Gt IZkE absorption 吸收；分摊；合并
H;L&G|[ absorption rate 吸收率；摊配率；分摊率
}=4".V`-o ACB Finance Limited 亚洲商业财务有限公司
\{mJO>x acceptable form of reciprocity 合理的互惠条件
}#^F '%zf acceptable rate 适当利率；适当汇率
{XW>:EU'N acceptance agreement 承兑协议
)fr\ V." acceptance for honour 参加承兑
+JVfnTd acceptor 承兑人；接受人；受票人
@C)h;TR acceptor for honour 参加承兑人
GQNiBsV accident insurance 意外保险
W5g!`f Accident Insurance Association of Hong Kong 香港意外保险公会
+:Zi(SuS] accident insurance scheme 意外保险计划
X;RI7{fW%X accident year basis 意外年度基准
m <ruFxY accommodation 通融；贷款
:HQ/vVw'"9 accommodation bill 通融票据；空头票据
U<gw<[>f accommodation party 汇票代发人
!A0bb J account balance 帐户余额；帐户结余
~`f B\7 M account book 帐簿
O, 6!`\N D account collected in advance 预收款项
-*r';Mz; account current book 往来帐簿
E/ )+hK& account of after-acquired property 事后取得的财产报告
( mMz]b5 account of defaulter 拖欠帐目
7QFE Q} account payable 应付帐款
, FO|'l account payee only [A/C payee only] 只可转帐；存入收款人帐户
"G(/MT^C account receivable 应收帐款
=Lz W#s=O account receivable report 应收帐款报表
__npX_4%S account statement 结单；帐单；会计财务报表
#O
]IXo(5z account title 帐户名称；会计科目
aoX$,~oI5 accountant's report 会计师报告
-6>rR{z Accountant's Report Rules 会计师报告规则
r&RSQHa) accounting and auditing procedure 会计与审计程序；会计与核数程序
.[A S Accounting Arrangements 《会计安排》
= 0Sa accounting basis 会计基础
Z2}b1#U? accounting by Official Receiver 破产管理署署长呈交的帐目
r2w7lf66! Accounting Circular 《会计通告》
u9(AT>HxT accounting class 会计类别
C(hg"_W ou accounting date 记帐日期；会计结算日期
; & +75n accounting for money 款项核算
?^p8]Va% Accounting Officer 会计主任
Dh<e9s: accounting period 会计报告期；会计期
T]`"
Xl8 accounting policy 会计政策；会计方针
SO"P3X accounting practice 会计惯例
XPKcF I= accounting principle 会计准则
(
PlNaasV accounting record 会计记录
;zODp+4@Q accounting report 会计报告
"(GeW286k Accounting Services Branch [Treasury] 会计事务部〔库务署〕
E G6fC4rfC Accounting Society of China 中国会计学会
IgJC> ;]u accounting statement 会计报表
TXv#/@ accounting system 会计制度；会计系统
!y.7"G* accounting transaction 会计事项；帐务交易
h08T Q=n accounting treatment 会计处理
IuD<lMeJ J accounting year 会计年度
4Rq"xYGXh accretion 增值；添加
Z0KA4O$eL accrual 应计项目；应累算数目
k9 ]n/ accrual basis 应计制；权责发生制
/.bwwj_; accrual basis accounting 应计制会计；权责发生制会计
J$[ Vm%56 accrue 应累算；应计
"?-s
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eH6cBX#P. accrued charges 应计费用
cB^lSmu5 accrued cumulative preference share dividend 应累算的累积优先股股息
Gx($q;8 accrued expenses 应累算费用
l:HuG! accrued interest payable 应付利息；应计未付利息
e +U o-CO accrued interest receivable 应收利息；应计未收利息
Vo() J 4L accrued right 累算权益
xH uyfQLk accruing profit 应累算的利润
<D}k@M
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6yqp<D0SP) accumulated profit 累积利润；滚存溢利
8pk">"#s accumulated reserve 累积储备
;p8xL)mUP accumulation of surplus income 累积收益盈余
\&0NH=*^ acquired assets 既得资产
>{Djx acquisition 收购；购置；取得
>E3OYa?G acquisition cost 购置成本
*6DKU CA/ acquisition expenses 购置费用
VXp
X#O acquisition of 100% interest 收购全部股权
Vv]mME@ acquisition of control 取得控制权
_nUuiB> acquisition of fixed assets 购置固定资产
,* US) &x acquisition of shell “买壳”
qS>el3G acquisition price 收购价
A\ >qoR!Y act of God 天灾
R}FN6cH acting partner 执事合伙人
X* @S j;|m active market 买卖活跃的市场；交投畅旺的市场；旺市
1|- -Xnv active partner 积极参与的合伙人
sKtH4d5) active trading 交投活跃
tEl_A"^e actual circulation 实际流通
}<p%PyM actual cost 实际成本
{1[8,Ho actual expenditure 实际开支；实际支出
%O k.XBS) actual income 实际入息；实际收入；实际收益
ND*5pRzvp actual market 现货市场
%0QYkHdFR` actual price 现货价；实际价格
" PPwJ/L( actual profit 实际利润
2cL< ` actual quotation 实盘；实际价位；实际报价
nm ..$QL actual year basis 按实际年度计算
Yhfk { CI actuals 实货
t"Rn#V\c." actuarial investigation 精算调查
90a=
39kI actuarial principle 精算原则
%"D-1&%zY actuarial report 精算师报告
%- D2I Actuarial Society of Hong Kong 香港精算学会
eo !{rs@f actuarial valuation 精算师估值
Jh1fM`kB5K actuary 精算师
#\qES7We 6 ad referendum agreement 暂定协议；有待覆核的协定
*
-)aGL ad valorem duty 从价税；按值征税
oID, PB*9 ad valorem duty system 从价税制
ZC"p^~U_e[ ad valorem fee 从价费
c)?y3LX ad valorem tariff 从价关税
|yr }g-m additional allowance 额外免税额
:B
im`mHl additional amount for unexpired risk 未过期风险的额外款额
\TjsXy=:) additional assessable profit 补加应评税利润
P$Nwf,d2u additional assessment 补加评税
kq+L63fZ additional commitment 额外承担
HU H=Y; additional commitment vote 额外承担拨款
hz!.|U@,{< additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{dDU^7O additional dependent parent allowance 供养父母额外免税额
o/&Q^^Xj^~ additional provision 额外拨款
G"]'`2.m additional stamp duty 附加印花税
'a}pWkLB additional tax 补加税罚款；补加税款
U<$ |ET' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
c ;VW>&,B adjudged bankrupt 被裁定破产
On ao'sjY adjudicated bankrupt 裁定破产人
\O56!,k adjudication fee 裁定费；评定印花税额手续费；评估契据费
9496 ayi adjudication of bankruptcy 裁定破产；宣告破产
Ad[-YT adjudication of insolvency 裁定无力偿还债务
xpae0vw adjusted actual 经调整的实数；调整后的实数
Yvo nZ adjusted current assets 经调整的流动资产；调整后的流动资产
p 4=^
UP adjusted figure 经调整的数字；调整后的数额
] ' ..G- adjusted liabilities 经调整的负债；调整后的负债
2]|+.9B adjusted loss 经调整的亏损；调整后的亏损
sNWj+T 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
92EvCtf adjusted profit 经调整的利润；调整后的利润
R"jX9~3Ln adjusted surplus 经调整的盈余额；调整后的盈余额
5 Jd,]~KAP adjusted value 经调整的价值；调整后的价值
yo5|~"yZY adjustment 调整；修订；理算〔保险〕
3LG)s :p$/ adjustment centre 调剂中心
z[th@!3 adjustment lag 调整过程的时间差距；调整时差
B|tP 3< adjustment mechanism 调整机制
Xh5
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&W1c#]q@r adjustment process 调整过程；调整程序
72aj4k]^ adjustment range 调整幅度
r!+)U#8 administered exchange rate 受管制汇率
u?!p[y6 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=4G9ev
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rxO|k0x ^C administration fee 手续费；行政费
BQsy)H`4E administration in bankruptcy 破产管理
3vx?x39*Y administration order 遗产管理令
:2La, administrator 管理人；遗产管理人
I_Q '+d administrator of the estate 遗产管理人
>Py=H +d!j admission of debt 债项承认书
6 LC*X admission of proof 接纳债权证明
F[LBQI`zq advance 放贷款项；垫付款项；预支款项；预付款项
RX '(
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pl5!Ih6 advance compensation 预付补偿金
M*nfWQ
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dI3U*:$X
advance pending reimbursement 预支以待日后付还
k z< We/ advanced economy 先进经济体系
VgOj#Z?K advancement 预付；预付财产
ds`a6>746 advances warrant 垫款令
)]'?yS" advancing 贷出
E1=]m adverse balance 逆差
Lf3: ' n adverse exchange 逆汇
WL<Cj_N_{H advertisement addressed to shareholders 在报章刊登的致股东通告
:WE(1!P@ advice for collection 托收通知书
[E+#+-n7 advice of drawing 提款通知书；汇票通知书
}{ s<!b advice of payment 付款通知
Jjv ,
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ZhW>H 谘询委员会〔证券及期货事务监察委员会〕
Y<l{DmrsA Advisory Committee on Diversification 经济多元化谘询委员会
|iJ37QIM affidavit 誓章；遗产申报誓章
S7@.s`_{w affidavit of no receipt 述明无收款的誓章
&{99Owqg affiliate 联号；联营公司；附属公司
U)2\ = %8 affiliated company 附属公司；联号；联营公司
jvA]EN6$;~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
HKV]Rn affordability 负担能力
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f~%&oP African Development Bank [AfDB] 非洲开发银行
(h%!Kun after-acquired property 事后取得的财产
T0i_X (_ after-hours dealing 市后交易
*:wu{3g}M` after-tax profit 税后盈利；税后利润；税后溢利
0Db#W6*^ agency agreement 代理协议
*G^ QS"% agency expenses 代理机构的开支
Dr z#D1-2 agency fee 代理费
Z':}ZXy] Agency Law 《代理法》
iphe0QE[#} agent 代理人；承销人
x,pzX( agent of company 公司代理人
a8''t_Dp agent's fee 代理人费；经纪费
vk&C'&uV9@ aggregate 总计；总数；总体数字
IZ "d s=w aggregate amount 总款额；总额
Z8Qmj5'[ aggregate assets and liabilities 总体资产与负债
>O?5mfMK aggregate at constant price 按固定价格计算的总体数字
ex1b j M7 aggregate demand 总需求
8sLp! O;f2 aggregate gross position 总持仓量
h5>JBLawQP aggregate limit 总限额
7YrX3Hx 8 aggregate of salaries tax 合计薪俸税
46Vx)x X aggregate performance 总体表现；总体业绩
&Nl : aggregate supply 总体供应
(bY#!16C: aggregate surplus 总盈余
7EO/T, {a aggregate total 整体总额
X0O@, aggregate value 总值；合计价值
YLk/16r aggregated basis 合计基准
WbB0{s aggregated net chargeable income 合计应课税入息实额
se2ay_<F+ aggregation 合并计算；合计；总和
X2v|O3>/N aggregation of incomes of husband and wife 夫妇入息合并计算
q,A; d^g aggregation of property 财产的总和
<J!#k@LY]7 agio 差价；贴水
"CX&2Xfe Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
'(4$h3-gv7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
jNBv y1 《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》
\hoYQK j Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Q)#+S(TG 《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》
8wMu^3r Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
& N.D!7X 《香港政府和大韩民国政府关于相互促进和保护投资协定》
D<78Tm
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?VmE bl agreement for assignment 转让协议
4*&_h g)h agreement for sale 售卖协议；买卖协议
'#L.w6<B agreement for sale and purchase 买卖协议
g)nsP agreement for the payment of interest 支付利息协议
.IXkdy agreement for the repayment of money 还款协议
|]y]K% agreement of reinsurance 再保险协议
fL>>hBCqC Agricultural Bank of China 中国农业银行
fO|oV0Rw air passenger departure tax 飞机乘客离境税
=J:6p-\* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
d ]R&mp|' airport tax 机场税
wGr5V! alcohol duty 酒精税
E]/` JI'% alienation 让与；让渡；转让
S2T~7- alimony 生活费；赡养费
!36jtKdM All Ordinaries Index [AOI] 所有普通股指数
4Hc+F( all risks 全险；综合险
74i All Sales Record for Stock Market 《股票市场成交报告》
9)} Nx>K Allied Capital Resources Limited 新联财务有限公司
vau0Jn%=ck all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3Uw}!>`% allocation letter 拨款信件
. Lbu [ allocation of fund 分配款项；预留款项
c0h:Vqk- allocation of profit 利润分配；溢利分配
?B7n,!&~ allocation warrant 拨款令
PZ06
_ allotment 分配；配股
.93B@u allotment notice 股份配售通知；配股通知
/Sy:/BQ allotment of shares 股份分配
WrP 4*6;" allowable 可获宽免；免税的
/i.3v45t" allowable business loss 可扣除的营业亏损
V/"P};n allowable expenses 可扣税的支出
lB3@ jF allowance 免税额；津贴；备抵；准备金
X]
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^U OVXRn allowance for depreciation by wear and tear 耗损折旧免税额
b+7!$ allowance for funeral expenses 殡殓费的免税额
?( rJ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
SFP%UfM< allowance for repairs and outgoings 修葺及支出方面的免税额
!(QDhnx}9c allowance to debtor 给债务人的津贴
rXgU*3 RG alteration of capital 资本更改
b 5NPG N alternate trustee 候补受托人
>LS*G
qjq amalgamation 合并
;iEr+ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[Tmpj9! q ambit of charges 征税范围；收费范围
`_M*2(rt amended valuation 经修订的估值
2GkJ7 cL American Commodities Exchange 美国商品交易所
*c<0cHv* American Express Bank Limited 美国运通银行
8Evon&G59 American Stock Exchange 美国证券交易所
4K{<R!2 I amortization 摊销
':Avh|q3N amount due from banks 存放银行同业的款项
6'E 3Q=}d amount due from banks abroad 存放海外银行同业的款项
ti%uyXfja amount due from holding companies 控股公司欠款
# ub! amount due from local banks 存放本港银行同业的款项
2g?O+'JD amount due to banks 银行同业的存款
8y:c3j zP_ amount due to banks abroad 海外银行同业的存款
l.gt+e
amount due to holding companies 控股公司存款
c0 }* $e amount due to local banks 本港银行同业的存款
=GGt:3Kx- amount due to outport banks 外埠银行同业的存款
I#?NxP\S amount for note issue 发行纸币的款额
u^5X@ . amount of bond 担保契据的款额
57 P oJ+ amount of consideration 代价款额
[R-&5 G!x amount of contribution 供款数额
~m@v ~= amount of indebtedness 负债款额
dB`3"aSN7 amount of principal of the loan 贷款本金额
=\u QGH amount of rates chargeable 应征差饷数额
bvpP/LeY amount of share capital 股本额
(x"TM) ,Q amount of sums assured 承保款额
0 1~&H8 = amount of variation 变动幅度
&T"X
kgU5 amount of vote 拨款数额
hqr V {c amount payable 应付款额
y <#?z 8P amount receivable 应收款额
#RIo6 3 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
n\CQ-*;l analysis 分析
h0;PtQb1 ancillary risk 附属风险
0uZ 'j annual account 周年帐目；周年帐目报表；年度决算；年结
C B&$tDi annual accounting date 年结日期
'(N -jk annual allowance 每年免税额；年积金；年度津贴；年津
^
hoz<Ns annual balance 年度余额
P01o: /} annual disposable income 每年可动用收入
{-FS+D` annual estimates 周年预算
kWkAfzf4a annual fee 年费
YTWlR]Tr6? annual general meeting 周年大会
~x}/>-d annual growth rate 年增率；每年增长率
q].n1w [ annual long-term supplement 长期个案每年补助金
&tKr
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~D[5AXV`^ annual report 年报
L!fiW`>0G Annual Report on the Consumer Price Index 《消费物价指数年报》
*p&c}2' annual return 周年报表；周年申报表；每年报税表格
8Df(|>mK Annual Return Rules 《周年报表规则》
WrzyBG_ annual review of consumer prices 每年消费物价回顾
i] sz*\P~ annual roll-forward basis 逐年延展方式
8+gti*C?\ annual salary 年薪
%x Xib9J annual statement 年度报表；年度决算表
io8c[#"uU 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
?uiQ'} annuitant 年金受益人
9t ` annuity 年金
8V]oR3' annuity contract 年金合约
?$:;hGO.<~ annuity on human life 人寿年金
7F=Xn@ _ antecedent debt 先前的债项
^&nC)T<w ante-dated cheque 倒填日期支票
:
5=E> ! anticipated expenditure 预期开支
X}!r4<;( anticipated net profit 预期纯利
!sbKJ+V7 anticipated revenue 预期收入
s*b lZdP anti-inflation measure 反通货膨胀措施
HkgmZw, anti-inflationary stance 反通货膨胀立场
_ 9@D o6 apparent deficit 表面赤字
bu&x&
M* apparent financial solvency 表面偿债能力
oSDx9% apparent partner 表面合伙人
f(Hh( application for personal assessment 个人入息课税申请书
L bo8> L( application of fund 资金应用
Woo2hg-ti application to release as liquidator and to destruct the books of accounts and documents
lz=DP:/& 申请免除清盘人职务及毁灭帐簿与文件
7.G1Q]6/ appointed actuary 委任精算师
f{]eb1 appointed auditor 委任核数师；委任审计师
GoVB1) appointed trustee 委任的受托人
G'*_7HD appointer 委任人
lP9XqQ( apportioned pro rata 按比例分摊
iymOq9 apportionment 分配；分摊
W`$D*X0*o Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
|(mr&7O apportionment formula 分摊方程式
! y1]S .; apportionment of estate duty 遗产税的分摊
1r %~Rm appraisal 估价；评估
t6zc$0-j " appreciable growth 可观增长
*)PCPYB^ appreciable impact 显着影响
(6Ssk4 appreciable increase 可观增长
%j
'_I\ appreciation 增值；升值
>,ThIwRN appreciation against other currencies 相对其他货币升值
$-U d&sjn appreciation of the exchange value of Hong Kong dollar 港元汇值上升
LdSBNg#3 appreciation tax 增值税
. iDxq8l appropriation 拨款；拨用；拨付
]}K\&ho2 appropriation account 拨款帐目
BseK?`]U" Appropriation Bill 拨款法案
]klP.&I/0 appropriation-in-aid system 补助拨款办法
uU&,KEH approved assets 核准资产
aFZu 5-=x approved basket stock 认可一篮子证券
1-HL#y*7$ approved budget 核准预算
}]8n3&* approved charitable donation 认可慈善捐款
Hk GA$ approved charitable institution 认可慈善机构
+Xb )bfN approved currency 核准货币；认可货币
dMcCSwYh approved estimates 核准预算
AixQR[Ul*c approved estimates of expenditure 核准开支预算
95`Q=I|i approved overseas insurer 核准海外保险人
3 #fOrNU2 approved overseas trust company 核准海外信托公司
]Bp db' approved pooled investment fund 核准汇集投资基金
QQQ3U approved provident fund scheme 认可公积金计划
I|RMxx y;
approved provision 核准拨款
XxN=vL& m approved redeemable share 核准可赎回股份
{i:5XL approved regional stock 认可地区性证券
&}TfJ=gj approved retirement scheme 认可退休金计划
k>W5ts2+ approved subordinated loan 核准附属贷款
\
2cI=Qf arbitrage 套戥；套汇；套利
$jLJ&R=?] arbitrageur 套戥者；套汇者
A7{l6 0(5 arbitrary amount 临时款项
=44hI86 arrangement 措施；安排；协定
vcsrI8+ arrears 欠款
r*- e~ arrears of pay 欠付薪酬
mp^;8? ?; arrears of revenue 逾期未收税款；逾期未收的帐项
@uIY+_E40g articles of association 组织章程；组织细则；组织章程细则
lq4vX^S Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1l@gZI12#/ ascertainment of profit 确定利润
U#o5(mK "Asia Clear" “亚洲结算系统”
?dWfupO{ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
2r3]DrpJ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
] D(laqS;" Asian Development Fund [ADF] 亚洲发展基金
?DN4j!/$ Asian dollar bond 亚洲美元债券
e ]@Ex Asian dollar market 亚洲美元市场
R @h@@lSf Asian dollar rate 亚洲美元利率
IW48S g Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
"E? 8. `T Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
)gO=5_^u*o asked price 沽盘；喊价；索价；卖方报价
>a5M:s) assessable income 应评税入息
IaxzkX_48 assessable loss 应评税亏损
iQrTEp assessable profit 应评税利润
r_sZw@lqJ assessable value 应评税值
*O`76+iZ|_ assessed profit 估定利润
?;\xeFy! assessed value 经评估价值
oD5 VE
assessment 评税；评定；估价；评税单
os\"(*dix assessment number 评税编号；估价编号
c0lVt)pr/ assessment of additional tax 补加税评税
c|f)k:Q assessment of performance 业绩评估；实绩评价
^bVY&iXNu Assessor 评税主任
_}_lrg}U asset price bubbles 资产价格泡沫
R]oi&"H@r) asset-backed securities 具资产保证的证券
Q?Au.q], assets accretion 资产增值
l\vvM>#S assets and liabilities 资产与负债
nj z:7]>e assets betterment statement 资产递增表；资产改进表
"IOu$? assets lending 实物放款；有抵押贷款
j( *;W}*^ assets of the company passing on the death 死者去世时转移的公司资产
z0@)@4z! assets pledged as security for liabilities 用作负债抵押的资产
In-W, assets portfolio 资产投资组合
9f Wr{fx assets price 资产价格
N9W\>hKaeh assets quality 资产质素
ELx?ph -9 assets realization 资产变现
Z;/"-.i assets refinancing arrangement 资产再集资安排
!&~8j7{ assets securitization 资产证券化
?V6+o`bm assets situated outside Hong Kong 在香港以外地方的资产
Qlbh Qkn assets stripping 削减资产；拆卖资产
DYvi1X6 assets value 资产值
?}QHEk:H assignee 承让人
}m?1IU %q assignment 转让；转让书；转让契
l:!4^>SC assignment of interest 权益转让
bL=32YS assignment of letters patent and trade mark 专利证书及商标转让
/]/3)@wT assignment of property 物业转让；物业转让书
:U5>. ): assignment right 转让权
^k&T ?uU assignor 转让人
d|,,,+fS associate 有联系的人；有关连人士；相联者；合伙人；联系人
jg
~ ;s Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
{.W$<y (j7 associate member 附属会员
e`1,jt' associated body corporate 相联法人团体
%cM2;a=2 associated company 相联公司；联属公司
X@,xwsM%tb associated corporation 相联法团
SE0"25\_G Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R/H ?/ 公认会计师公会〔英国〕
R5QSf+/T4 Association of Futures Exchange Brokers 香港期货经纪协会
l8n}&zX Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Z%*_kk association of underwriters 承保人组织
(n&Hjz,Fv assumption of control 接管
b"Hg4i ) assurance 担保；保险；转易；转易书
y{Wtm7fnA assurance of interest 权益的转易
#S[:Q.0 ; at 19XX price 按一九ＸＸ年价格计算
1goK>=-^ at a discount 按赔价计算；按贴水价格计算；打折扣
J~Gq#C^ e at a premium 按溢价计算；按升水价格计算
Ji7%=_@'-# at call 通知付款；按通知
> +v)^7c at constant market price 按固定市价计算
t I9$m[ at constant price 按固定价格计算
5S PGv}if at cost 按成本计算
wW4/]so M at current market price 按当时市价计算；按现时市价计算
S.o@95M
at current price 按当时价格计算；按现时价格计算
z3IQPl^ at factor cost 按要素成本计算；按生产要素成本计算
a X= at money-of-the-day price 按付款当日价格计算
`sZ /'R6 at or better 按指定或较佳价位〔买卖指令〕
YW@A d at par 按面值计算；平价
&[BDqi at sight 见票即付
UQl3Tq4QM at the close 按收市盘
nq#k}Qx: at the opening 按开市盘
r4}:t$ attestation 见证；见证条款
;{]%ceetcu at-the-money option 平价期权
P ;>8S:8
attorney 受权人；受托代表人
V Iof4?i attornment 新拥有人承认书
C\7q AR\ attributable profit 可归属利润
cdL$T6y attributable share value 可归属股份价值
EP#3+B sH Auckland Stock Exchange 奥克兰证券交易所
OQ<|Xd I$ auction 拍卖
A"S{W^iL auctioneer 拍卖商
%YhZ#>WT audit 审计；核数
w <
p Audit Commission 审计署
&6/ #
O Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
xz dq E 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〕
iMnp `:* audit review 帐目审查
mA5x ke_) Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
9C5w!_b@ audited account 审计帐目；经审计的帐目
v& }mbt- audited annual account 经审计的周年帐目
9N>Dp N audited balance sheet 经审计的资产负债表
Y_&D W4 auditor 核数师；核数主任；审计师
z JWh auditor's certificate 核数师证明书；审计师证明书
I:s#,! > auditor's report 核数师报告；审计师报告
4#mRLs' Aussie bond 澳元债券
MD ~03 austerity budget 紧缩预算
gIS<"smOo Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
}q-_|(b ; Australia All Ordinaries Index 澳洲所有普通股票指数
DSyfF&u C Australian Dollar [AUD] 澳元
4{rwNBj( Australian Options Market 澳大利亚期权市场
8W?/Sg` Australian Securities Commission 澳洲证券事务监察委员会
,.u7([SGm Australian Society of Certified Practising Accountants 澳洲执业会计师公会
s OD>mc#%Y Australian Stock Exchange 澳大利亚证券交易所
&1:xY.Zs_ Austrian Schilling [ATS] 奥地利先令
jGM~(;iw6i authentication 认证；鉴证
t?9F2r h authority to purchase 委托购买证；委购书
x|l[fdm5 authorization 认可；核准；授权；授权书
))}w;w authorization by direction 指示授权
1btQ[a6j authorization by instruction 指令授权
I%(`2 rD8G authorization by warrant 令状授权
QK -_~ 9V authorization of unit trust 单位信托的认可
XGZ1a/x;s authorized agent 指定代理人
Ip]-OVg authorized capital 法定资本
8>G3KZ3 authorized clerk 出市员
C|c'V-f authorized dealer 认可交易商
8$<jd^w
authorized financial institution 认可财务机构
0|8c2{9X, authorized fund 认可基金
}6} Gj8Nb authorized fund house 获授权的基金公司；认可基金公司
~;W]0d4,\ authorized institution 认可机构
MWGW[V; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Q9)/INh authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,qJ/Jt$A authorized insurer 获授权保险人；获认可承保人
l>)0OP] authorized investment 特准投资项目
)'(7E$d authorized person 获授权人
%fMK^H 8{ authorized representative 获授权代表
JB(~O ` authorized share capital 法定股本
A?8 f 6 automated quotation system 自动报价系统
_wp6rb:8! Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
zN JK+_O= 自动交易系统〔香港期货交易所有限公司〕
xq v4gN6 automatic adjustment mechanism 自动调整机制
siw }
}} automatic adjustment system 自动调整系统
> Zo_- , Automatic Clearing House 自动票据交换所
~}|)@,N'bm automatic exchange rates accumulation system 自动化汇率累集系统
$6 \v1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
%qRbl4 automatic teller machine [ATM] 自动柜员机
Sf[ZGY) autopay 自动转帐
,E W -21 available assets 可用资产
HjKj.fV available fiscal reserve 现存财政储备
z C6,m6Dv available profit 可用利润
M IasCH>r Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
{ScilT average 平均；平均数；海损
ao QK.7 average basic salary 平均基本薪金
m\|I.BU G average consumer expenditure 平均消费开支；一般消费开支
MGeHccqh2 average cost 平均成本
a6"Pe07t average cost of land production 增辟土地平均成本
bb[.Kvq5 average daily turnover 平均每日成交额
E$m3Gg)s>N average daily wage rate 平均每日工资率
@#Jc!p7 ) average expenditure pattern 平均开支模式
5+dQGcE@ average growth rate 平均增长率
HMJx[ yD average net fixed assets 固定资产平均净值
Z8tQ#Pu{ average of relatives 相对价格平均数
:9q=o|T6D average price 平均价格
# 4_'%~-e average propensity to consume 平均消费倾向；一般消费倾向
zb Z0BD7e average propensity to save 平均储蓄倾向；一般储蓄倾向
\D>vdn"Lx average rate 平均率
]N}80*Rl average revenue 平均收入；平均收益
g@hg u average stock 平均库存；平均存货
Az[Yvu'< average yearly rent 平均年租
!vHUe*1a{ avoidance of double taxation 避免双重课税
Q+gd|^Vc9 avoidance of tax 避税
