A:
QtW5; A-h A share Ａ股；甲类股份
_g0
qpa abatement of tax 减税；减扣免税额
~g;(` g ABN AMRO Bank N.V. 荷兰银行
\I/l6H>o3 above-the-line expenditure 线上项目支出；经常预算支出
49
fs$wr@ above-the-line receipt 线上项目收入；经常预算收入
<Lyz7R6 ABSA Asia Limited 南非联合亚洲有限公司
|*Z'WUv absolute change 绝对数值变更
|/]bpG 'z absolute expenditure 实际开支
qV@xEgW#r absolute guideline figure 绝对准则数字
F'C ]OMBE absolute interest 绝对权益
Yu9Ccj` absolute order of discharge 绝对破产解除令
g5M-Vu absolute profit margin 绝对利润幅度
|2
g }i\ absolute value 实值；绝对值
Z@t) .$ absolutely vested interest 绝对既得权益
}u5 Mexs absorbed cost 已吸收成本；已分摊成本
z ,P:i$ absorption 吸收；分摊；合并
`Rm 2G absorption rate 吸收率；摊配率；分摊率
[A
yq%MA ACB Finance Limited 亚洲商业财务有限公司
P=KOw;bs acceptable form of reciprocity 合理的互惠条件
L_<&oq acceptable rate 适当利率；适当汇率
,Uc\
A jx acceptance agreement 承兑协议
q~;P^i<Y acceptance for honour 参加承兑
W a2V Z acceptor 承兑人；接受人；受票人
TAi
|]U! acceptor for honour 参加承兑人
wAVO%8u accident insurance 意外保险
:kOLiko!4> Accident Insurance Association of Hong Kong 香港意外保险公会
oMkB!s accident insurance scheme 意外保险计划
aS'G&(_ accident year basis 意外年度基准
DJr 8<u accommodation 通融；贷款
"P&|e|7 accommodation bill 通融票据；空头票据
#Ru +|KL accommodation party 汇票代发人
%Kw5 b ; account balance 帐户余额；帐户结余
?N,a {#w account book 帐簿
2a (w7/W: account collected in advance 预收款项
}]=b%CPJh+ account current book 往来帐簿
6$%]p1"!K account of after-acquired property 事后取得的财产报告
jQ%}e" account of defaulter 拖欠帐目
! r.X. C account payable 应付帐款
cd) <t8^KE account payee only [A/C payee only] 只可转帐；存入收款人帐户
(xG#D;M0 account receivable 应收帐款
w^A8ZT0^7 account receivable report 应收帐款报表
|jEKUTv,G account statement 结单；帐单；会计财务报表
P2 !~}{- account title 帐户名称；会计科目
F2z^7n.S accountant's report 会计师报告
Mf f_j0D Accountant's Report Rules 会计师报告规则
E@0w t^ accounting and auditing procedure 会计与审计程序；会计与核数程序
E{wVf_K Accounting Arrangements 《会计安排》
U1 1rj,7 accounting basis 会计基础
fR_)e: accounting by Official Receiver 破产管理署署长呈交的帐目
0 m";=:(w Accounting Circular 《会计通告》
j<"0ym)A accounting class 会计类别
( J\D"4q accounting date 记帐日期；会计结算日期
v~L } : accounting for money 款项核算
8{4I6;e - Accounting Officer 会计主任
xZGR<+t accounting period 会计报告期；会计期
6X7r =w accounting policy 会计政策；会计方针
}{bO ~L7 accounting practice 会计惯例
PcM:0(,G accounting principle 会计准则
>^+Q`"SN accounting record 会计记录
>| .jG_s accounting report 会计报告
h'MX{Wm. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}1:jM_H)k Accounting Society of China 中国会计学会
}x~|XbG accounting statement 会计报表
<!5N=- accounting system 会计制度；会计系统
!+U#^ 2Gz accounting transaction 会计事项；帐务交易
ENA8o}n accounting treatment 会计处理
9} eIidw K accounting year 会计年度
q>]v~ accretion 增值；添加
` *$^rQS accrual 应计项目；应累算数目
;=_<\2 accrual basis 应计制；权责发生制
C]A*B accrual basis accounting 应计制会计；权责发生制会计
N]KqSpPh accrue 应累算；应计
l"CH I* accrued benefit 应累算利益
h&h]z[r R accrued charges 应计费用
}\J oE4 accrued cumulative preference share dividend 应累算的累积优先股股息
nITr5$f accrued expenses 应累算费用
riFE.; accrued interest payable 应付利息；应计未付利息
rouD"cy accrued interest receivable 应收利息；应计未收利息
nFw&vR/q accrued right 累算权益
03$Ay _ 2 accruing profit 应累算的利润
G
U0zlG] C accumulated fiscal reserve 累积财政储备
3|P P+<o accumulated profit 累积利润；滚存溢利
rH8?GR0< accumulated reserve 累积储备
qW;nWfkYC accumulation of surplus income 累积收益盈余
)Q w|)='- acquired assets 既得资产
ln3x1^! acquisition 收购；购置；取得
(0Hhn2JA
acquisition cost 购置成本
_L%/NXu, acquisition expenses 购置费用
~
Z%>N acquisition of 100% interest 收购全部股权
A`#5pGR acquisition of control 取得控制权
V0wK.^]+}/ acquisition of fixed assets 购置固定资产
w?o IKj acquisition of shell “买壳”
by>,h4 acquisition price 收购价
G5Td AW act of God 天灾
Nf<([8v;t acting partner 执事合伙人
q^(A6W active market 买卖活跃的市场；交投畅旺的市场；旺市
*M"lUw#(f active partner 积极参与的合伙人
r>$jMo.S" active trading 交投活跃
`9zP{p actual circulation 实际流通
~uzu* 7U actual cost 实际成本
"O9uz$ actual expenditure 实际开支；实际支出
gl2~6"dc actual income 实际入息；实际收入；实际收益
:_)Xe* O actual market 现货市场
zT!JHG actual price 现货价；实际价格
dH#o11[ actual profit 实际利润
Q1buuF#CU& actual quotation 实盘；实际价位；实际报价
P1T L H2) actual year basis 按实际年度计算
`\e@O#,^yI actuals 实货
G]QD6b9~ actuarial investigation 精算调查
;d?4phl -. actuarial principle 精算原则
khjW9Aa8t actuarial report 精算师报告
T( J&v|FK Actuarial Society of Hong Kong 香港精算学会
gbXzD`WQ actuarial valuation 精算师估值
BCsW03sQ actuary 精算师
F'pD_d9]e ad referendum agreement 暂定协议；有待覆核的协定
_$i9Tk ad valorem duty 从价税；按值征税
EBK\.[ ad valorem duty system 从价税制
R0oP##] ad valorem fee 从价费
@>X."QbE ad valorem tariff 从价关税
&EA4`p additional allowance 额外免税额
)o AK)e additional amount for unexpired risk 未过期风险的额外款额
pf] sL/ g additional assessable profit 补加应评税利润
FjkE^o>
additional assessment 补加评税
>"zSW? additional commitment 额外承担
X a9G;J$ additional commitment vote 额外承担拨款
+~w '?vNc additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Q? W]g%:) additional dependent parent allowance 供养父母额外免税额
={#r/x additional provision 额外拨款
Ms{v;fT additional stamp duty 附加印花税
|Vd)7/LN additional tax 补加税罚款；补加税款
-qid. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
A 4%0 adjudged bankrupt 被裁定破产
*( D_g!a adjudicated bankrupt 裁定破产人
',J3^h!b adjudication fee 裁定费；评定印花税额手续费；评估契据费
DC[ - <:B adjudication of bankruptcy 裁定破产；宣告破产
}6^ ( adjudication of insolvency 裁定无力偿还债务
K< Iz5+oD adjusted actual 经调整的实数；调整后的实数
vERsrg;( adjusted current assets 经调整的流动资产；调整后的流动资产
96MR nj*Y[ adjusted figure 经调整的数字；调整后的数额
(iBBdB adjusted liabilities 经调整的负债；调整后的负债
} 1X,~y] adjusted loss 经调整的亏损；调整后的亏损
Tvf]OJ9N 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
(nvSB}? adjusted profit 经调整的利润；调整后的利润
"}Ya . adjusted surplus 经调整的盈余额；调整后的盈余额
'T+3tGCy+ adjusted value 经调整的价值；调整后的价值
;rd!kFd#bq adjustment 调整；修订；理算〔保险〕
|}'}TYX0 : adjustment centre 调剂中心
iwr dZLE adjustment lag 调整过程的时间差距；调整时差
G ^r^" j adjustment mechanism 调整机制
O yj!N`&z@ adjustment of loss 亏损调整
2\EMtR>.M' adjustment process 调整过程；调整程序
| iO2,99i adjustment range 调整幅度
8M(N administered exchange rate 受管制汇率
0~an\4n h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
gt}/C4| administration expenses 行政费用
)Bd+jli|s administration fee 手续费；行政费
dIIsO{Zqv administration in bankruptcy 破产管理
" F)7!e administration order 遗产管理令
TxPP{6t administrator 管理人；遗产管理人
u )
fbR administrator of the estate 遗产管理人
Ao?H.=#y admission of debt 债项承认书
JGH9b!}-1 admission of proof 接纳债权证明
X$PT-~!a advance 放贷款项；垫付款项；预支款项；预付款项
u8 -)LOf( advance account 暂支帐目；预付款帐户
<t]i' D( K advance compensation 预付补偿金
7&m*:
J advance from shareholder 股东垫款
>UR-37g{p advance pending reimbursement 预支以待日后付还
%DzS~5$G advanced economy 先进经济体系
w7w$z _P advancement 预付；预付财产
3#0nu s|=S advances warrant 垫款令
PJh\ U1Z advancing 贷出
s)xfTr_$ adverse balance 逆差
cZ^$!0 adverse exchange 逆汇
+w GE advertisement addressed to shareholders 在报章刊登的致股东通告
TtKBok advice for collection 托收通知书
vEn 12s(lj advice of drawing 提款通知书；汇票通知书
3lA<{m;V advice of payment 付款通知
k{"~G#GwP Advisory Committee [Securities and Futures Commission]
ZN G.W0{p 谘询委员会〔证券及期货事务监察委员会〕
|Q.?<T:wt= Advisory Committee on Diversification 经济多元化谘询委员会
/$I&D}uR` affidavit 誓章；遗产申报誓章
_%Mu{Ni& affidavit of no receipt 述明无收款的誓章
%)\Cwl affiliate 联号；联营公司；附属公司
DR f~l9f affiliated company 附属公司；联号；联营公司
B3XVhUP affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%Ljc#AVg affordability 负担能力
CF =#?+x African Development Bank [AfDB] 非洲开发银行
*!l q1h after-acquired property 事后取得的财产
r `28fC after-hours dealing 市后交易
a]
>|2JN<& after-tax profit 税后盈利；税后利润；税后溢利
OuS{ve agency agreement 代理协议
IExQ }I agency expenses 代理机构的开支
l|j&w[c[Q0 agency fee 代理费
D
zl#[|q Agency Law 《代理法》
7d'4"c;*; agent 代理人；承销人
X3X~`~bAD agent of company 公司代理人
^_)CQ% W? agent's fee 代理人费；经纪费
EUUj-.dEN aggregate 总计；总数；总体数字
kc /h]B aggregate amount 总款额；总额
. R biF aggregate assets and liabilities 总体资产与负债
&<.Z4GxS aggregate at constant price 按固定价格计算的总体数字
B]Yj" LM) aggregate demand 总需求
o.}^6.h" aggregate gross position 总持仓量
&&JI$x0; aggregate limit 总限额
<fs2; aggregate of salaries tax 合计薪俸税
j!:U*}f aggregate performance 总体表现；总体业绩
Tff7 SEP aggregate supply 总体供应
E62VuX aggregate surplus 总盈余
YN"1 02CK aggregate total 整体总额
p~Dm3^Y aggregate value 总值；合计价值
UxD1+\N6? aggregated basis 合计基准
+zz9u?2C` aggregated net chargeable income 合计应课税入息实额
>JCS OI aggregation 合并计算；合计；总和
Odw SN G aggregation of incomes of husband and wife 夫妇入息合并计算
+< bq@.x aggregation of property 财产的总和
McH* J j agio 差价；贴水
D95 $ 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》
.' D+De&y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
POUB{ba 《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》
^D oJ='& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
BFj@Z' 7P 《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》
Yg2z=&p-{" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
fbo6 4$!hZ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`aco rfpi agreement for a settlement 授产协议
:M|bw{P * agreement for assignment 转让协议
^b>E_u agreement for sale 售卖协议；买卖协议
pPG!{:YT agreement for sale and purchase 买卖协议
fBw+Y4nCO7 agreement for the payment of interest 支付利息协议
_ [XEL+. agreement for the repayment of money 还款协议
YVu8/D@ o agreement of reinsurance 再保险协议
y%E R51+ Agricultural Bank of China 中国农业银行
(IJf2 air passenger departure tax 飞机乘客离境税
f&^Ea-c Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Y k~ i.p airport tax 机场税
_2f}WY3S alcohol duty 酒精税
8a.
|CgI#h alienation 让与；让渡；转让
T7cT4PAW alimony 生活费；赡养费
\mWXr*; All Ordinaries Index [AOI] 所有普通股指数
S)JZ b_ all risks 全险；综合险
e/@udau All Sales Record for Stock Market 《股票市场成交报告》
Yn1 U@! Allied Capital Resources Limited 新联财务有限公司
!j YV,:' all-items index [Consumer Price Index] 总指数〔消费物价指数〕
<uv{/L
b allocation letter 拨款信件
\UtUP#Y{t allocation of fund 分配款项；预留款项
-b)p6>G-C allocation of profit 利润分配；溢利分配
>+,1@ R allocation warrant 拨款令
R&PQ[ Xc allotment 分配；配股
a7#Eyw^H{ allotment notice 股份配售通知；配股通知
Hvor{o5|tB allotment of shares 股份分配
\ov>?5 allowable 可获宽免；免税的
_eO+O=j_x allowable business loss 可扣除的营业亏损
;J?^M!l2= allowable expenses 可扣税的支出
Zd~s5 allowance 免税额；津贴；备抵；准备金
l*% voKZG allowance for debts 债项的免税额
b;!ilBc allowance for depreciation by wear and tear 耗损折旧免税额
*p.ELI1IC allowance for funeral expenses 殡殓费的免税额
s8eiq`6\H} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
r<C^hs&] allowance for repairs and outgoings 修葺及支出方面的免税额
@@ ZcW<Y" allowance to debtor 给债务人的津贴
:MJBbrV
, alteration of capital 资本更改
/ HaS. alternate trustee 候补受托人
: p8JO:g9 amalgamation 合并
?7a< V+V: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
C .YtjLQP$ ambit of charges 征税范围；收费范围
rw+0<r3|K amended valuation 经修订的估值
nR"k % $ American Commodities Exchange 美国商品交易所
.fD k5uo American Express Bank Limited 美国运通银行
QfwGf, 0p American Stock Exchange 美国证券交易所
c%uhQ 62 amortization 摊销
r=@h}TKv{I amount due from banks 存放银行同业的款项
bIWcL$}4Q amount due from banks abroad 存放海外银行同业的款项
7Dm^49H amount due from holding companies 控股公司欠款
8 yztV dh amount due from local banks 存放本港银行同业的款项
8h AI l amount due to banks 银行同业的存款
P?]q*KViM amount due to banks abroad 海外银行同业的存款
:I<%.|8 amount due to holding companies 控股公司存款
8
LaZ5 amount due to local banks 本港银行同业的存款
O8dDoP\F2 amount due to outport banks 外埠银行同业的存款
I X\& lV amount for note issue 发行纸币的款额
?>lmLz!e amount of bond 担保契据的款额
`I
m;@_J amount of consideration 代价款额
|C-B=XE;3 amount of contribution 供款数额
O5k's amount of indebtedness 负债款额
;?n*w+6< amount of principal of the loan 贷款本金额
$T3/*xN amount of rates chargeable 应征差饷数额
5-]%D(y amount of share capital 股本额
{MYlW0)~ amount of sums assured 承保款额
4eIu@
";! amount of variation 变动幅度
/I6?t= ? < amount of vote 拨款数额
hk,Q=}; amount payable 应付款额
?cg+RNI amount receivable 应收款额
If4YqBG Amsterdam Stock Exchange 阿姆斯特丹证券交易所
M6DyOe< analysis 分析
@ ju-cv+ ancillary risk 附属风险
ZU "y < annual account 周年帐目；周年帐目报表；年度决算；年结
%
qAhE TZ% annual accounting date 年结日期
_f34p:B%s annual allowance 每年免税额；年积金；年度津贴；年津
!+fHdB annual balance 年度余额
UI;!_C_ annual disposable income 每年可动用收入
<w2Nh eM 3 annual estimates 周年预算
|<BTK_R annual fee 年费
Pv0OoN*eJ{ annual general meeting 周年大会
|c > annual growth rate 年增率；每年增长率
&BE[=& | annual long-term supplement 长期个案每年补助金
dc lJ annual pensionable emolument 可供计算退休金的年薪
Bwll
[=_I annual report 年报
uVisU%p Annual Report on the Consumer Price Index 《消费物价指数年报》
%FyB\IQ annual return 周年报表；周年申报表；每年报税表格
f# X`e'1 Annual Return Rules 《周年报表规则》
mX |AptND annual review of consumer prices 每年消费物价回顾
]7 xAL7x annual roll-forward basis 逐年延展方式
wz6e^ g annual salary 年薪
[N7[% i Q% annual statement 年度报表；年度决算表
AvV.faa Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
p=405~ annuitant 年金受益人
WtlIrdc annuity 年金
C<n.C*o annuity contract 年金合约
Ho"FB|e annuity on human life 人寿年金
9"V27"s antecedent debt 先前的债项
8E0Rg/DnT ante-dated cheque 倒填日期支票
KE5f`h anticipated expenditure 预期开支
da[l[b; anticipated net profit 预期纯利
sDbALAp
+ anticipated revenue 预期收入
_0vXujz anti-inflation measure 反通货膨胀措施
Hs-NP#I anti-inflationary stance 反通货膨胀立场
)n0g6 apparent deficit 表面赤字
%8 4<@f&n] apparent financial solvency 表面偿债能力
'`3-X];p apparent partner 表面合伙人
Ogjjjy84vM application for personal assessment 个人入息课税申请书
&"^A application of fund 资金应用
t-E'foYfr` application to release as liquidator and to destruct the books of accounts and documents
gXH89n 申请免除清盘人职务及毁灭帐簿与文件
DI$z yj~3 appointed actuary 委任精算师
X.272q<. appointed auditor 委任核数师；委任审计师
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H _*]Vg appointer 委任人
7rhpIP2n apportioned pro rata 按比例分摊
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kiC apportionment 分配；分摊
VUNQ@{ST|1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
'0o`<xW apportionment formula 分摊方程式
S2<(n," apportionment of estate duty 遗产税的分摊
y*7ht{B appraisal 估价；评估
@cjhri|vH appreciable growth 可观增长
: Z< 5iLq appreciable impact 显着影响
xaeY^"L appreciable increase 可观增长
nh E!Pk appreciation 增值；升值
\XB71DUF appreciation against other currencies 相对其他货币升值
FG8bP appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Bj]0Cz appreciation tax 增值税
~ Q]B}qdm appropriation 拨款；拨用；拨付
M#|T Qa N appropriation account 拨款帐目
@pG\5 Jnf Appropriation Bill 拨款法案
\8t g7Sdq appropriation-in-aid system 补助拨款办法
qC3 rHT] approved assets 核准资产
-<s?`Rnk approved basket stock 认可一篮子证券
T`W FY approved budget 核准预算
pH"LZ7)DI0 approved charitable donation 认可慈善捐款
qKSM*k ~ approved charitable institution 认可慈善机构
r!x^P=f,MJ approved currency 核准货币；认可货币
@nZ Fw. approved estimates 核准预算
cF/FretoO approved estimates of expenditure 核准开支预算
^|sQkufo approved overseas insurer 核准海外保险人
'Y&yt"cs approved overseas trust company 核准海外信托公司
(p2\H>pTr approved pooled investment fund 核准汇集投资基金
awC&xVf approved provident fund scheme 认可公积金计划
RcHyePuF)R approved provision 核准拨款
PGw"\- F approved redeemable share 核准可赎回股份
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v4ueF EY approved retirement scheme 认可退休金计划
liU=5 BL approved subordinated loan 核准附属贷款
MRJ dQCBV arbitrage 套戥；套汇；套利
vb70~k arbitrageur 套戥者；套汇者
,*%8*]<= arbitrary amount 临时款项
]X-ZRmB` arrangement 措施；安排；协定
$ *@mxwMQ} arrears 欠款
, g6.d#c arrears of pay 欠付薪酬
l YZ HM," arrears of revenue 逾期未收税款；逾期未收的帐项
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pJQ articles of association 组织章程；组织细则；组织章程细则
[M;P:@ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Ar):D#D ascertainment of profit 确定利润
0[hl&7 Ab@ "Asia Clear" “亚洲结算系统”
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J Asia Commercial Bank Ltd. 亚洲商业银行有限公司
m _]"L Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
NOQgkN Asian Development Fund [ADF] 亚洲发展基金
"1[N;|xa Asian dollar bond 亚洲美元债券
+"SBt}1 Asian dollar market 亚洲美元市场
]T *{ M Asian dollar rate 亚洲美元利率
m|-O /6~ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
%ZQl.''ISa Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
gbInSp`4 asked price 沽盘；喊价；索价；卖方报价
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.:lzT"QXI assessable loss 应评税亏损
D<rjxP assessable profit 应评税利润
7)a=B! 8M assessable value 应评税值
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f{j assessed profit 估定利润
*v 8 ]99N assessed value 经评估价值
-J[ D:P.Z assessment 评税；评定；估价；评税单
(Hn,}(3S assessment number 评税编号；估价编号
h{h=',o1 assessment of additional tax 补加税评税
60p1.;' /a assessment of performance 业绩评估；实绩评价
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h%\ " h Assessor 评税主任
(te \! $ asset price bubbles 资产价格泡沫
%WO;WxG8^ asset-backed securities 具资产保证的证券
YqDw*S{ assets accretion 资产增值
~ib#x~Db assets and liabilities 资产与负债
@L~y%# assets betterment statement 资产递增表；资产改进表
'17=1\Ss6; assets lending 实物放款；有抵押贷款
~pF'Qw" z| assets of the company passing on the death 死者去世时转移的公司资产
o+ tY[UX assets pledged as security for liabilities 用作负债抵押的资产
&bL1G(} assets portfolio 资产投资组合
"@f`O assets price 资产价格
HSUr assets quality 资产质素
qGh rJ6R! assets realization 资产变现
2R5]UR S assets refinancing arrangement 资产再集资安排
v )pdm\P assets securitization 资产证券化
ae^xuM?7 assets situated outside Hong Kong 在香港以外地方的资产
N..u<06j/ assets stripping 削减资产；拆卖资产
2`Pk@,:_ assets value 资产值
Lc.7: r assignee 承让人
~ h:^Q assignment 转让；转让书；转让契
^< E,aCy assignment of interest 权益转让
^%<v| Y(X assignment of letters patent and trade mark 专利证书及商标转让
> *_?^F_ assignment of property 物业转让；物业转让书
Q!Op^4Jz assignment right 转让权
s@ q54 assignor 转让人
IBuuZ.=j2h associate 有联系的人；有关连人士；相联者；合伙人；联系人
[XQNgSy?z Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
)kd)v4# associate member 附属会员
%r>vZ/>a associated body corporate 相联法人团体
@TH \hr] associated company 相联公司；联属公司
{#;6$dU;( associated corporation 相联法团
cX&c% ~ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
cf j6 I 公认会计师公会〔英国〕
(Q 'XjN\# Association of Futures Exchange Brokers 香港期货经纪协会
;wN.RPE_^ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
R]r~TJ o association of underwriters 承保人组织
fe Q% L assumption of control 接管
cKxJeM07 assurance 担保；保险；转易；转易书
-,i1T(p1 assurance of interest 权益的转易
("TI ~ at 19XX price 按一九ＸＸ年价格计算
*i n_Z t3 at a discount 按赔价计算；按贴水价格计算；打折扣
r>G$u at a premium 按溢价计算；按升水价格计算
FINM4<s) at call 通知付款；按通知
7'o?'He-.2 at constant market price 按固定市价计算
V}J W@ at constant price 按固定价格计算
T|}HK]QOX at cost 按成本计算
.6tz ^ 4 at current market price 按当时市价计算；按现时市价计算
OI-%Ig%C#l at current price 按当时价格计算；按现时价格计算
,wFLOfV@ at factor cost 按要素成本计算；按生产要素成本计算
'shO SB at money-of-the-day price 按付款当日价格计算
?Cu$qE!h)[ at or better 按指定或较佳价位〔买卖指令〕
Te.hXCFD at par 按面值计算；平价
SZ0 Z i \W at sight 见票即付
`"bm Hs7 at the close 按收市盘
tz)L`g/J~ at the opening 按开市盘
%"z W] attestation 见证；见证条款
_&:o"""Wf at-the-money option 平价期权
JhD8.@} b~ attorney 受权人；受托代表人
56v<!L5% attornment 新拥有人承认书
&?9.Y, attributable profit 可归属利润
@9L%`=]b^ attributable share value 可归属股份价值
WL7:22nSHa Auckland Stock Exchange 奥克兰证券交易所
Jne)?G t auction 拍卖
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q)%C| audit 审计；核数
/TB_4{ Audit Commission 审计署
:4 ;>). Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
g3 qtWS 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〕
f{+8]VA audit review 帐目审查
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> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
10DS audited account 审计帐目；经审计的帐目
% d=-<EQ|& audited annual account 经审计的周年帐目
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(V+(\<M auditor 核数师；核数主任；审计师
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S;(u[W auditor's certificate 核数师证明书；审计师证明书
adxJA}K } auditor's report 核数师报告；审计师报告
bEy%S "\< Aussie bond 澳元债券
<n #JOjHV austerity budget 紧缩预算
) wGC=, Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
!k[ zUti Australia All Ordinaries Index 澳洲所有普通股票指数
M 35}5 + Australian Dollar [AUD] 澳元
>DV0!'jW Australian Options Market 澳大利亚期权市场
aTPpE9Pa& Australian Securities Commission 澳洲证券事务监察委员会
- -]\z* x Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~#-`Qh Australian Stock Exchange 澳大利亚证券交易所
"zv+|_ZAfd Austrian Schilling [ATS] 奥地利先令
$]hf2Yr( authentication 认证；鉴证
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T authority to purchase 委托购买证；委购书
{jv1hKTa authorization 认可；核准；授权；授权书
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[^ authorization by direction 指示授权
rKjQEO$yi authorization by instruction 指令授权
;DGWUK.U[H authorization by warrant 令状授权
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+g X authorization of unit trust 单位信托的认可
g_}@/5?y authorized agent 指定代理人
G3e%~ authorized capital 法定资本
q2SkkY$_]y authorized clerk 出市员
~ugcfDJ authorized dealer 认可交易商
co12\,aD authorized financial institution 认可财务机构
69L s"e authorized fund 认可基金
QKF2_Acc authorized fund house 获授权的基金公司；认可基金公司
CBvBBt* authorized institution 认可机构
LyQO_mT2 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
r DSt
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0xj V*0?s authorized insurer 获授权保险人；获认可承保人
2R_k$kHl authorized investment 特准投资项目
[0rG"$(0Y authorized person 获授权人
@hv9 =v+ authorized representative 获授权代表
%Cr- cR0 authorized share capital 法定股本
vi=yR automated quotation system 自动报价系统
=6 [!'K Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
q`\lvd l 自动交易系统〔香港期货交易所有限公司〕
JD> !3>S)? automatic adjustment mechanism 自动调整机制
k' \RS6M`L automatic adjustment system 自动调整系统
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)EB~|4'] Automatic Clearing House 自动票据交换所
gF:wdcO automatic exchange rates accumulation system 自动化汇率累集系统
A^m hPBT_ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
0(..]\p^ d automatic teller machine [ATM] 自动柜员机
J 5\> 8I,a autopay 自动转帐
GC{Ys|s available assets 可用资产
Isi ,Tl ^ available fiscal reserve 现存财政储备
Z-~^)l o available profit 可用利润
k P| !!N Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
L Y M` average 平均；平均数；海损
q a Q average basic salary 平均基本薪金
n|F`6.G average consumer expenditure 平均消费开支；一般消费开支
.3Ap+V8? average cost 平均成本
E x Qld average cost of land production 增辟土地平均成本
c.XLEjV| average daily turnover 平均每日成交额
b/G0EcRw+ average daily wage rate 平均每日工资率
s}A]lY average expenditure pattern 平均开支模式
]~ oM'?&! average growth rate 平均增长率
Rp| :$5&nE average net fixed assets 固定资产平均净值
"C. $qk] average of relatives 相对价格平均数
_% >.t average price 平均价格
R@E FG%|`_ average propensity to consume 平均消费倾向；一般消费倾向
Vt&I[osC average propensity to save 平均储蓄倾向；一般储蓄倾向
*r_.o;6 average rate 平均率
Comu c average revenue 平均收入；平均收益
i<T`] g average stock 平均库存；平均存货
eFx*l YjA average yearly rent 平均年租
k{;:KW| avoidance of double taxation 避免双重课税
44]ae~@a avoidance of tax 避税
