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2NH uZ.af A share Ａ股；甲类股份
e rTb9`N4 abatement of tax 减税；减扣免税额
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[x0> ABN AMRO Bank N.V. 荷兰银行
M0VC-\W7f above-the-line expenditure 线上项目支出；经常预算支出
xEdCGwgp# above-the-line receipt 线上项目收入；经常预算收入
/)fx(u# ABSA Asia Limited 南非联合亚洲有限公司
Rj6:.KEJ absolute change 绝对数值变更
swNJ\m absolute expenditure 实际开支
pie<jZt absolute guideline figure 绝对准则数字
OjO$.ecT absolute interest 绝对权益
jyQ Bx absolute order of discharge 绝对破产解除令
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absolute profit margin 绝对利润幅度
wgfy; # absolute value 实值；绝对值
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_%^t[4)q absorbed cost 已吸收成本；已分摊成本
\)Jv4U\; absorption 吸收；分摊；合并
&* GwA absorption rate 吸收率；摊配率；分摊率
{];4 ACB Finance Limited 亚洲商业财务有限公司
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$T. acceptable form of reciprocity 合理的互惠条件
juOOD acceptable rate 适当利率；适当汇率
0s )B~ acceptance agreement 承兑协议
i\ hH .7G1 acceptance for honour 参加承兑
nn><
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R -nC+)^ acceptor for honour 参加承兑人
yem*g 1 accident insurance 意外保险
%SORs(4 Accident Insurance Association of Hong Kong 香港意外保险公会
7
+A-S9P) accident insurance scheme 意外保险计划
)P4# P2 accident year basis 意外年度基准
Vfew )]I accommodation 通融；贷款
@gzm4 accommodation bill 通融票据；空头票据
3l5rUjRwj accommodation party 汇票代发人
#;cDPBv*wS account balance 帐户余额；帐户结余
KQ'fp:5|/@ account book 帐簿
jCdKau&9 account collected in advance 预收款项
HRS|VC$tz account current book 往来帐簿
SjgF&LD account of after-acquired property 事后取得的财产报告
*4}l V8 account of defaulter 拖欠帐目
S~^0
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k#"Pv" account payee only [A/C payee only] 只可转帐；存入收款人帐户
Ij; = account receivable 应收帐款
uV1H iv- account receivable report 应收帐款报表
bDd$79@m account statement 结单；帐单；会计财务报表
[P#^nyOh( account title 帐户名称；会计科目
Q)N $h07R accountant's report 会计师报告
QYDTb=h~ Accountant's Report Rules 会计师报告规则
8\c= Un accounting and auditing procedure 会计与审计程序；会计与核数程序
{MX_t/o= f Accounting Arrangements 《会计安排》
XP'Mv_!Z accounting basis 会计基础
<jd S0YT accounting by Official Receiver 破产管理署署长呈交的帐目
&We1i &w Accounting Circular 《会计通告》
u*_I7.}9 accounting class 会计类别
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+Z6d accounting date 记帐日期；会计结算日期
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bm1+|gssn Accounting Officer 会计主任
cGSoAK accounting period 会计报告期；会计期
W}B 4^l accounting policy 会计政策；会计方针
MU5 @(s3B? accounting practice 会计惯例
H -('!^ accounting principle 会计准则
R<W#.mpo6 accounting record 会计记录
L'=e /& accounting report 会计报告
x TQV?g
J Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,Ie~zZE & Accounting Society of China 中国会计学会
*8k`m)h26 accounting statement 会计报表
f M 8kS accounting system 会计制度；会计系统
BcV;EEi accounting transaction 会计事项；帐务交易
Yh/-6wg accounting treatment 会计处理
$$YL AgO4 accounting year 会计年度
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accretion 增值；添加
G3QB Rh{ accrual 应计项目；应累算数目
Q"c!% `\ accrual basis 应计制；权责发生制
-eAo3 accrual basis accounting 应计制会计；权责发生制会计
L^PZ\OC accrue 应累算；应计
q|m 8G accrued benefit 应累算利益
9R.I Ynq accrued charges 应计费用
(?-5p; accrued cumulative preference share dividend 应累算的累积优先股股息
wqo2iRql accrued expenses 应累算费用
?QO) b9 accrued interest payable 应付利息；应计未付利息
Re?sopg0r accrued interest receivable 应收利息；应计未收利息
20 gPx; accrued right 累算权益
(zkh`8L accruing profit 应累算的利润
01I5,Dm accumulated fiscal reserve 累积财政储备
N3^pFy` accumulated profit 累积利润；滚存溢利
#|*;~:fz accumulated reserve 累积储备
}8Wp X2U accumulation of surplus income 累积收益盈余
#r 1
$=GY acquired assets 既得资产
aq3evm acquisition 收购；购置；取得
:6LOb f\01 acquisition cost 购置成本
g-xbb&] acquisition expenses 购置费用
qS{lay acquisition of 100% interest 收购全部股权
, u QLXF2 acquisition of control 取得控制权
*|AnL}GJ acquisition of fixed assets 购置固定资产
6Nx T W acquisition of shell “买壳”
dtjaQsJM^ acquisition price 收购价
xD#PM |I act of God 天灾
lD2>`s 5 acting partner 执事合伙人
@Zd+ XWFw active market 买卖活跃的市场；交投畅旺的市场；旺市
}4xxge?r active partner 积极参与的合伙人
THQ W8 V active trading 交投活跃
oMda)5 & actual circulation 实际流通
{B|U 8j[ actual cost 实际成本
S4<@ji actual expenditure 实际开支；实际支出
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(P%< actual income 实际入息；实际收入；实际收益
P,AS`=z actual market 现货市场
9\TvX!)h actual price 现货价；实际价格
`h5HA-ud actual profit 实际利润
XboOvdt^| actual quotation 实盘；实际价位；实际报价
!$h%$se actual year basis 按实际年度计算
o)n8,k&nm actuals 实货
"Ks% ! actuarial investigation 精算调查
Faa :h# actuarial principle 精算原则
Q"8)'dL' actuarial report 精算师报告
7d/ wT+f Actuarial Society of Hong Kong 香港精算学会
n);2b\& actuarial valuation 精算师估值
S|;a=K&hS actuary 精算师
_5M!ec ad referendum agreement 暂定协议；有待覆核的协定
) ?'sw5C ad valorem duty 从价税；按值征税
,)V*xpp ad valorem duty system 从价税制
+`f gn9p ad valorem fee 从价费
.}ZX~k&P ad valorem tariff 从价关税
6f 6_ztTL additional allowance 额外免税额
aGp <%d additional amount for unexpired risk 未过期风险的额外款额
Hk2@X( additional assessable profit 补加应评税利润
(o ^V[zV additional assessment 补加评税
4M(w<f\5F additional commitment 额外承担
F~a5yW:R=) additional commitment vote 额外承担拨款
O|,+@qtH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Fhn883 additional dependent parent allowance 供养父母额外免税额
?>q=Nf^ Q. additional provision 额外拨款
=Cs$0aA additional stamp duty 附加印花税
pvy ;L[c additional tax 补加税罚款；补加税款
PGT!HdX#{ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Tv3 ZNh adjudged bankrupt 被裁定破产
P?n!fA>! adjudicated bankrupt 裁定破产人
O~ d!* A adjudication fee 裁定费；评定印花税额手续费；评估契据费
psRm*,*O adjudication of bankruptcy 裁定破产；宣告破产
y5a^xRDw adjudication of insolvency 裁定无力偿还债务
EN.yU!N.4 adjusted actual 经调整的实数；调整后的实数
lGG 1d adjusted current assets 经调整的流动资产；调整后的流动资产
w,8 M adjusted figure 经调整的数字；调整后的数额
l@1f L%f adjusted liabilities 经调整的负债；调整后的负债
sLbz@5 4 adjusted loss 经调整的亏损；调整后的亏损
toTAWT D 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
/dOQ4VA\ adjusted profit 经调整的利润；调整后的利润
=i%2/kdi0b adjusted surplus 经调整的盈余额；调整后的盈余额
PyYKeo= adjusted value 经调整的价值；调整后的价值
0x^$q?
\A adjustment 调整；修订；理算〔保险〕
T<zonx1 adjustment centre 调剂中心
7u5B/M! adjustment lag 调整过程的时间差距；调整时差
9][Mw[k> adjustment mechanism 调整机制
c}Z,xop<P{ adjustment of loss 亏损调整
rA*,)I_v@ adjustment process 调整过程；调整程序
A G} '
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ZM; EjS 1 administered exchange rate 受管制汇率
[$[t.m Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Xki/5roCQ| administration expenses 行政费用
(/"T=`3t administration fee 手续费；行政费
.[cT3l/ t administration in bankruptcy 破产管理
.U5+PQN administration order 遗产管理令
Zz?+,-$_*& administrator 管理人；遗产管理人
}WI24|`zM administrator of the estate 遗产管理人
86%weU/* admission of debt 债项承认书
n^&QOII@> admission of proof 接纳债权证明
R~RY:[5?w advance 放贷款项；垫付款项；预支款项；预付款项
*kyy''r advance account 暂支帐目；预付款帐户
8" 8{Nf-" advance compensation 预付补偿金
xDADJ>u2K advance from shareholder 股东垫款
mSQ!<1PM advance pending reimbursement 预支以待日后付还
W\ ~ZmA. advanced economy 先进经济体系
"r"]NyM advancement 预付；预付财产
T>f -b3dk advances warrant 垫款令
) STt 3. advancing 贷出
_%zU ^aE adverse balance 逆差
W]Ph:O ^5c adverse exchange 逆汇
P Y z | d
advertisement addressed to shareholders 在报章刊登的致股东通告
$ Uewv
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HwST^\Ao advice of drawing 提款通知书；汇票通知书
g 1zqh, advice of payment 付款通知
'3hvR4P Advisory Committee [Securities and Futures Commission]
^ *
DKF 谘询委员会〔证券及期货事务监察委员会〕
:+Dn]:\ Advisory Committee on Diversification 经济多元化谘询委员会
KAsS= ` affidavit 誓章；遗产申报誓章
KMbBow3o*~ affidavit of no receipt 述明无收款的誓章
GUN<ZOYb= affiliate 联号；联营公司；附属公司
*"zE,Bp" affiliated company 附属公司；联号；联营公司
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^{OD affirmation [estate duty] 非宗教式宣誓〔遗产税〕
(/*- M]> affordability 负担能力
_4E+7+ African Development Bank [AfDB] 非洲开发银行
t&r?O dc&m after-acquired property 事后取得的财产
|um)vlN;9 after-hours dealing 市后交易
vN4X%^:( after-tax profit 税后盈利；税后利润；税后溢利
7gQt
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r1?LKoJOn agency expenses 代理机构的开支
%;W8; agency fee 代理费
m9e$ZZG$ Agency Law 《代理法》
#='#`5_5 agent 代理人；承销人
pu>LC6m3a agent of company 公司代理人
~Q%QA._R? agent's fee 代理人费；经纪费
R*&3i$S aggregate 总计；总数；总体数字
;QE Gr|( aggregate amount 总款额；总额
-5>g 0o2 aggregate assets and liabilities 总体资产与负债
T @vVff aggregate at constant price 按固定价格计算的总体数字
uo%O\} #u9 aggregate demand 总需求
Q o= aggregate gross position 总持仓量
t]&n_]`{. aggregate limit 总限额
^ 9{ 2 aggregate of salaries tax 合计薪俸税
KPO((G0 & aggregate performance 总体表现；总体业绩
lJYv2EZ aggregate supply 总体供应
\uPT-M* aggregate surplus 总盈余
6|jE3rHw aggregate total 整体总额
3 t_5Xacj aggregate value 总值；合计价值
X*Q 7Yu aggregated basis 合计基准
w^p2XlQ< aggregated net chargeable income 合计应课税入息实额
}Ql;% 7 aggregation 合并计算；合计；总和
Ahwu'mgnC aggregation of incomes of husband and wife 夫妇入息合并计算
Tf[ ]vqa`G aggregation of property 财产的总和
A6U6SvM; agio 差价；贴水
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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》
?b7vc^E& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
gTQ6B,`/8 《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》
Xs?> 6i@$$ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
r U~"A 《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》
GYs4#40 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
4%6Q+LS']Q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
VI+ Y 4T@ agreement for a settlement 授产协议
ePY K^D agreement for assignment 转让协议
~ ZDdzp> agreement for sale 售卖协议；买卖协议
tllg$CQ5 agreement for sale and purchase 买卖协议
qzmZ/ z96 agreement for the payment of interest 支付利息协议
#tfJ? w` agreement for the repayment of money 还款协议
{ U<h tl4 agreement of reinsurance 再保险协议
4Sl^cKb$7 Agricultural Bank of China 中国农业银行
eo,]b1C2n air passenger departure tax 飞机乘客离境税
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4@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
D0]9
-h airport tax 机场税
E nUo B< alcohol duty 酒精税
p_nrua? alienation 让与；让渡；转让
#]'V#[;~ alimony 生活费；赡养费
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; All Ordinaries Index [AOI] 所有普通股指数
M1>a,va8Zq all risks 全险；综合险
"bO] All Sales Record for Stock Market 《股票市场成交报告》
q _K1L Allied Capital Resources Limited 新联财务有限公司
o . _^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
So 5{E 4[ allocation letter 拨款信件
c ~C W-%wN allocation of fund 分配款项；预留款项
i'u; "ot=
allocation of profit 利润分配；溢利分配
a3)#tt=rA allocation warrant 拨款令
j>:T)zhyY allotment 分配；配股
@]7\.>) allotment notice 股份配售通知；配股通知
ynd}w
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oy'+n- allowable 可获宽免；免税的
YS~x-5OE\ allowable business loss 可扣除的营业亏损
}v!6BU6<Q allowable expenses 可扣税的支出
0qZ)$ YKq allowance 免税额；津贴；备抵；准备金
Af%?WZlOq allowance for debts 债项的免税额
FP Mk& allowance for depreciation by wear and tear 耗损折旧免税额
;K_B,@:' allowance for funeral expenses 殡殓费的免税额
ditzl(L allowance for inflation 为通货膨胀而预留的款项；通胀准备金
x?F{=\z/o allowance for repairs and outgoings 修葺及支出方面的免税额
p?h;Sv/ allowance to debtor 给债务人的津贴
INT2i8oU alteration of capital 资本更改
zJy{Ry[Sb alternate trustee 候补受托人
%)e+w+ amalgamation 合并
*~"`&rM( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
&ar}6eO ambit of charges 征税范围；收费范围
.`p _vS9 amended valuation 经修订的估值
oF^B J8%Lm American Commodities Exchange 美国商品交易所
g:)v thOs American Express Bank Limited 美国运通银行
_aGdC8 %[ American Stock Exchange 美国证券交易所
z~_\onC amortization 摊销
@W,Y_8: amount due from banks 存放银行同业的款项
vP2QAGk < amount due from banks abroad 存放海外银行同业的款项
ig, |3( amount due from holding companies 控股公司欠款
g=(+oK? amount due from local banks 存放本港银行同业的款项
LNb![Rq amount due to banks 银行同业的存款
4tU~ ^z amount due to banks abroad 海外银行同业的存款
Y[DKj!v amount due to holding companies 控股公司存款
"10VN*)J} amount due to local banks 本港银行同业的存款
cmeyCyV* amount due to outport banks 外埠银行同业的存款
a Fym&n\ amount for note issue 发行纸币的款额
{P5@2u6S amount of bond 担保契据的款额
m0,9yY::wj amount of consideration 代价款额
g}-Z]2(c# amount of contribution 供款数额
Gpu?z- ) amount of indebtedness 负债款额
E~P 0}' amount of principal of the loan 贷款本金额
cn0Fz"d amount of rates chargeable 应征差饷数额
.g~@e_;): amount of share capital 股本额
rZv+K/6*M amount of sums assured 承保款额
:I('xVNPz amount of variation 变动幅度
QFPx4F7(e amount of vote 拨款数额
\_ E.%K amount payable 应付款额
m+UdT854 amount receivable 应收款额
A] 9JbNV Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^I H1@ analysis 分析
hl:eF:'hm ancillary risk 附属风险
x,dv ~QU annual account 周年帐目；周年帐目报表；年度决算；年结
aC: l; annual accounting date 年结日期
E2|iAT+=. annual allowance 每年免税额；年积金；年度津贴；年津
f zO8by annual balance 年度余额
JWL J<z annual disposable income 每年可动用收入
t]
wM_]+ annual estimates 周年预算
pG6-. F; annual fee 年费
&*aU2{,s,; annual general meeting 周年大会
^mpB\D)q annual growth rate 年增率；每年增长率
j!\0Fyr annual long-term supplement 长期个案每年补助金
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Rw,l annual pensionable emolument 可供计算退休金的年薪
l`&6W?C annual report 年报
'.yWL Annual Report on the Consumer Price Index 《消费物价指数年报》
GuWBl$|+b annual return 周年报表；周年申报表；每年报税表格
hhAC@EGG Annual Return Rules 《周年报表规则》
2hJ3m+N^ annual review of consumer prices 每年消费物价回顾
Z!r eX6 annual roll-forward basis 逐年延展方式
e0HP~&BRs annual salary 年薪
[Z\1"m annual statement 年度报表；年度决算表
8
-;ZPhN& Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
3gy;$}Lq T annuitant 年金受益人
*^ 6xt7 annuity 年金
03WRj +w annuity contract 年金合约
q&Wwt qc9 annuity on human life 人寿年金
!h>$ bm antecedent debt 先前的债项
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ante-dated cheque 倒填日期支票
{K4t8T] anticipated expenditure 预期开支
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(M(w': anticipated net profit 预期纯利
X-#mv|3 anticipated revenue 预期收入
JK " uj% anti-inflation measure 反通货膨胀措施
.oj" ru anti-inflationary stance 反通货膨胀立场
43=-pyp apparent deficit 表面赤字
?]D+H%3[$i apparent financial solvency 表面偿债能力
o%PoSZZ apparent partner 表面合伙人
Z 4ov application for personal assessment 个人入息课税申请书
So%1RY{ ) application of fund 资金应用
' ,`4 U F application to release as liquidator and to destruct the books of accounts and documents
J 7;n;Mx 申请免除清盘人职务及毁灭帐簿与文件
P=[x!}.I appointed actuary 委任精算师
H)T# R? appointed auditor 委任核数师；委任审计师
S\g7wXH appointed trustee 委任的受托人
*/dh_P<Yj appointer 委任人
"Vp: z V<S apportioned pro rata 按比例分摊
-!G #")< apportionment 分配；分摊
9c}]:3#XO Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?>jArzI apportionment formula 分摊方程式
G>S1Ld'MV apportionment of estate duty 遗产税的分摊
_8pkejg appraisal 估价；评估
s*/ G-
lY appreciable growth 可观增长
36WzFq# appreciable impact 显着影响
'3UIriY6 appreciable increase 可观增长
dzNaow*0&V appreciation 增值；升值
PB<Sc>{U appreciation against other currencies 相对其他货币升值
N|d.!Q;V.y appreciation of the exchange value of Hong Kong dollar 港元汇值上升
a 8hv .43 appreciation tax 增值税
(Zn3-t* appropriation 拨款；拨用；拨付
q\ y# appropriation account 拨款帐目
Y_3YO 2K] Appropriation Bill 拨款法案
`[ ` *@O(y appropriation-in-aid system 补助拨款办法
A;j$rGx approved assets 核准资产
FJ,\?ooGf approved basket stock 认可一篮子证券
*5'6 E' approved budget 核准预算
>\x_ "oR approved charitable donation 认可慈善捐款
G%8)6m'3 approved charitable institution 认可慈善机构
`pAp[]SfQd approved currency 核准货币；认可货币
)7 "DR+;: approved estimates 核准预算
M(WOx Z8 approved estimates of expenditure 核准开支预算
`(Q_ 65y approved overseas insurer 核准海外保险人
b c=u1= ~w approved overseas trust company 核准海外信托公司
%%,hR' +| approved pooled investment fund 核准汇集投资基金
x*"pDI0k) approved provident fund scheme 认可公积金计划
xiOrk approved provision 核准拨款
k&_u\D"^"% approved redeemable share 核准可赎回股份
-kri3?Y, approved regional stock 认可地区性证券
(V I* c!N approved retirement scheme 认可退休金计划
^_S-s\DW approved subordinated loan 核准附属贷款
[xs)u3b arbitrage 套戥；套汇；套利
fRa- bqQ arbitrageur 套戥者；套汇者
{S" arbitrary amount 临时款项
(=tF2YBV arrangement 措施；安排；协定
L5qCv -{ arrears 欠款
awSS..g}L arrears of pay 欠付薪酬
$s(4?^GP arrears of revenue 逾期未收税款；逾期未收的帐项
vl{_M*w
; articles of association 组织章程；组织细则；组织章程细则
) )6 9a Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
tqwk?[y}+l ascertainment of profit 确定利润
5nM9!A\D "Asia Clear" “亚洲结算系统”
L!b0y7yR Asia Commercial Bank Ltd. 亚洲商业银行有限公司
# pjyhH@ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
MV;Y?%> Asian Development Fund [ADF] 亚洲发展基金
ZJ I1NC BZ Asian dollar bond 亚洲美元债券
Jn@Mbl Asian dollar market 亚洲美元市场
W/ZahPPq Asian dollar rate 亚洲美元利率
bR8
HGH28 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
b^l
-*4 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7 ~ l asked price 沽盘；喊价；索价；卖方报价
T.w}6? 2 assessable income 应评税入息
gQpD]p%k assessable loss 应评税亏损
vLK\X$4 assessable profit 应评税利润
z1SMQ Lk assessable value 应评税值
6(q`Oj assessed profit 估定利润
vPl6Das r assessed value 经评估价值
p`<e~[]a assessment 评税；评定；估价；评税单
xlPcg7 assessment number 评税编号；估价编号
@F(3*5c_Y assessment of additional tax 补加税评税
=y-!k)t assessment of performance 业绩评估；实绩评价
9>[ .= Assessor 评税主任
j#nO6\&o asset price bubbles 资产价格泡沫
8T.5Mhx0jS asset-backed securities 具资产保证的证券
#SihedWi assets accretion 资产增值
1l|A[ G assets and liabilities 资产与负债
<GT> s assets betterment statement 资产递增表；资产改进表
C> `.J_N assets lending 实物放款；有抵押贷款
z ^a!C# IX assets of the company passing on the death 死者去世时转移的公司资产
),y!<\oQ assets pledged as security for liabilities 用作负债抵押的资产
rm)SfT< assets portfolio 资产投资组合
!8" $d_=h assets price 资产价格
T?] kF- assets quality 资产质素
#-gGsj;F assets realization 资产变现
=4M.QA@lI! assets refinancing arrangement 资产再集资安排
n2y/zP>TC assets securitization 资产证券化
Z*vpQBbu assets situated outside Hong Kong 在香港以外地方的资产
S`2mtg assets stripping 削减资产；拆卖资产
/,uSCITD assets value 资产值
Gkodk[VuLs assignee 承让人
2NA rE@ assignment 转让；转让书；转让契
:9x084ESR) assignment of interest 权益转让
`3sy>GU? assignment of letters patent and trade mark 专利证书及商标转让
[nN\{"~O assignment of property 物业转让；物业转让书
\S q"3_m4T assignment right 转让权
r_V2 J{B assignor 转让人
EYJ i6# associate 有联系的人；有关连人士；相联者；合伙人；联系人
JW % /^' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
94'k 7_q associate member 附属会员
)S wG+k, associated body corporate 相联法人团体
V$Xl^# tN associated company 相联公司；联属公司
uku}Mr"p associated corporation 相联法团
lEyG9Xvi Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;1R?9JN" 公认会计师公会〔英国〕
X8, 7_D$ Association of Futures Exchange Brokers 香港期货经纪协会
%g]$ Vfpy Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
?LV -W association of underwriters 承保人组织
_/N 'I7g assumption of control 接管
0x> / 6 << assurance 担保；保险；转易；转易书
L&DF,fWsF& assurance of interest 权益的转易
G1? 0Q_RN at 19XX price 按一九ＸＸ年价格计算
I4o =6ts at a discount 按赔价计算；按贴水价格计算；打折扣
,>QMyI
hv at a premium 按溢价计算；按升水价格计算
[ n0##/ at call 通知付款；按通知
Xew1LPI at constant market price 按固定市价计算
StdS$XW at constant price 按固定价格计算
O7'<I|aD at cost 按成本计算
p29yaM at current market price 按当时市价计算；按现时市价计算
,{uW8L at current price 按当时价格计算；按现时价格计算
c+Q.?vJ at factor cost 按要素成本计算；按生产要素成本计算
t4j d
KYA at money-of-the-day price 按付款当日价格计算
j5,^9' at or better 按指定或较佳价位〔买卖指令〕
dK J@{d at par 按面值计算；平价
t > x-1vf% at sight 见票即付
=$)4: at the close 按收市盘
##EB; Y at the opening 按开市盘
v ]/OAH6D attestation 见证；见证条款
nL":0!DTRD at-the-money option 平价期权
]< s\V-y attorney 受权人；受托代表人
R%Ui6dCLo attornment 新拥有人承认书
`FzYvd"N attributable profit 可归属利润
\i fK~? attributable share value 可归属股份价值
FU yB"-< Auckland Stock Exchange 奥克兰证券交易所
s.R-<Y 3 auction 拍卖
68koQgI[^ auctioneer 拍卖商
(
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audit 审计；核数
`x{.z=xC Audit Commission 审计署
wDT>">&d Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
N"Qg\PS _ 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〕
tT@w%Sz57N audit review 帐目审查
MG7 ?N # Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"w npiB} audited account 审计帐目；经审计的帐目
}pl]9 audited annual account 经审计的周年帐目
T}L^ CU0 audited balance sheet 经审计的资产负债表
Ci7P%]9 auditor 核数师；核数主任；审计师
5|<yfk8*J auditor's certificate 核数师证明书；审计师证明书
eK Z@ FEZ auditor's report 核数师报告；审计师报告
C%}]"0Q1 Aussie bond 澳元债券
&dhcKO< 4 austerity budget 紧缩预算
%Y cx C0S[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
kf%&d}2to Australia All Ordinaries Index 澳洲所有普通股票指数
9 3W Australian Dollar [AUD] 澳元
.N~PHyXZR Australian Options Market 澳大利亚期权市场
.>m H]/]m Australian Securities Commission 澳洲证券事务监察委员会
]>R`;"( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Jm U<y Australian Stock Exchange 澳大利亚证券交易所
V; h=8C 5J Austrian Schilling [ATS] 奥地利先令
e/"yGQu authentication 认证；鉴证
X q }Ucpj authority to purchase 委托购买证；委购书
HE#,(;1i authorization 认可；核准；授权；授权书
lZ|L2Yg3uB authorization by direction 指示授权
||-nm O y authorization by instruction 指令授权
Vs#"SpH{ ' authorization by warrant 令状授权
fm(mO% authorization of unit trust 单位信托的认可
@~m=5C authorized agent 指定代理人
di6B!YQP authorized capital 法定资本
Awu $g. authorized clerk 出市员
*4 <4 authorized dealer 认可交易商
v ! 7s
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_GVE^yW~z authorized fund 认可基金
U@Z>/ q authorized fund house 获授权的基金公司；认可基金公司
nNt*} k authorized institution 认可机构
X+=-f^)& authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Nls83 W authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
E,{GU authorized insurer 获授权保险人；获认可承保人
0 HGl f
authorized investment 特准投资项目
Y/. AUN
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&+mV7o authorized representative 获授权代表
V ]79vC authorized share capital 法定股本
ifXW automated quotation system 自动报价系统
! M Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Ye9Y^+- 自动交易系统〔香港期货交易所有限公司〕
x(L(l=^" automatic adjustment mechanism 自动调整机制
, N53Iic automatic adjustment system 自动调整系统
&4 ,WG Automatic Clearing House 自动票据交换所
|u@+`4o automatic exchange rates accumulation system 自动化汇率累集系统
:.*HQt9N Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ojHhT\M` automatic teller machine [ATM] 自动柜员机
!Y ( apVQ autopay 自动转帐
t#C,VwMe[ available assets 可用资产
! Eq#[Gs available fiscal reserve 现存财政储备
]UDd :2yt available profit 可用利润
q[7CPE0n Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
9<yAQ?7 L average 平均；平均数；海损
rh@r\ H@j average basic salary 平均基本薪金
"jMqt9ysN average consumer expenditure 平均消费开支；一般消费开支
bS>R5*Zp average cost 平均成本
HF"Eys average cost of land production 增辟土地平均成本
>~_J q|KBB average daily turnover 平均每日成交额
6+.>5e average daily wage rate 平均每日工资率
S] }}A average expenditure pattern 平均开支模式
n.*3,4.] average growth rate 平均增长率
PU W[e% average net fixed assets 固定资产平均净值
i+g~ Uj}h average of relatives 相对价格平均数
,V,f2W 4 average price 平均价格
$@_{p*q average propensity to consume 平均消费倾向；一般消费倾向
nqT> qS[Z average propensity to save 平均储蓄倾向；一般储蓄倾向
RctU' T average rate 平均率
|,b2b 2v ? average revenue 平均收入；平均收益
zj<ahg%z average stock 平均库存；平均存货
MDJc[am average yearly rent 平均年租
U4BqO
:sd avoidance of double taxation 避免双重课税
bmu6@jT avoidance of tax 避税
