A:
M*k,M=sX A share Ａ股；甲类股份
~AWn 1vFc abatement of tax 减税；减扣免税额
1Z 0Qkd( ABN AMRO Bank N.V. 荷兰银行
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=cZ.HP above-the-line expenditure 线上项目支出；经常预算支出
hXFT (J = above-the-line receipt 线上项目收入；经常预算收入
iUz?mt;k ABSA Asia Limited 南非联合亚洲有限公司
1E$\&*( absolute change 绝对数值变更
vcW(?4e absolute expenditure 实际开支
ZeG4z({af absolute guideline figure 绝对准则数字
UD14q~ (1Z absolute interest 绝对权益
`[$>S absolute order of discharge 绝对破产解除令
ty 5# a absolute profit margin 绝对利润幅度
:Xy51p`.;] absolute value 实值；绝对值
NcbW"Qv3 absolutely vested interest 绝对既得权益
J#:`'eEG absorbed cost 已吸收成本；已分摊成本
V9/2y9u absorption 吸收；分摊；合并
S.[L?uE~F absorption rate 吸收率；摊配率；分摊率
B _ J2Bf ACB Finance Limited 亚洲商业财务有限公司
h% >ZN-K) acceptable form of reciprocity 合理的互惠条件
# Ey_.4S acceptable rate 适当利率；适当汇率
,fiV xn Q acceptance agreement 承兑协议
qJ5b ;= acceptance for honour 参加承兑
F&`%L#s| acceptor 承兑人；接受人；受票人
L V ]10v6 acceptor for honour 参加承兑人
BZv:E?1z accident insurance 意外保险
t[;-gi,, Accident Insurance Association of Hong Kong 香港意外保险公会
5OPvy,e6 accident insurance scheme 意外保险计划
G5|nt#> accident year basis 意外年度基准
#e =E accommodation 通融；贷款
F,as>X# accommodation bill 通融票据；空头票据
1
jLQij accommodation party 汇票代发人
pzt<[; account balance 帐户余额；帐户结余
^PC;fn,I account book 帐簿
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account collected in advance 预收款项
Z; NaIJiL- account current book 往来帐簿
Ev e,*ATI account of after-acquired property 事后取得的财产报告
yOD=Vc7i account of defaulter 拖欠帐目
.Erv\lv* account payable 应付帐款
EPwU{*F account payee only [A/C payee only] 只可转帐；存入收款人帐户
IJ5'n account receivable 应收帐款
8 # BR\ account receivable report 应收帐款报表
D?dS/agA account statement 结单；帐单；会计财务报表
Lo}T%0"G account title 帐户名称；会计科目
rR ^o accountant's report 会计师报告
G/~b(V;> Accountant's Report Rules 会计师报告规则
;Tk/}Od!VN accounting and auditing procedure 会计与审计程序；会计与核数程序
6i+AJCkC Accounting Arrangements 《会计安排》
Vxo?%Dj accounting basis 会计基础
daCkjDGl\ accounting by Official Receiver 破产管理署署长呈交的帐目
[T9]q8" Accounting Circular 《会计通告》
C[{E8Tg/ accounting class 会计类别
6J- /% accounting date 记帐日期；会计结算日期
V:t{m u5j accounting for money 款项核算
8LF=l1= ~ Accounting Officer 会计主任
%x;~ o: accounting period 会计报告期；会计期
zr A3bWs accounting policy 会计政策；会计方针
-1hCi ! accounting practice 会计惯例
_J2?B?S/j accounting principle 会计准则
Z6M
qcAJ3j accounting record 会计记录
+t-_FbFh3D accounting report 会计报告
%jx<<h W Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ci+a jON Accounting Society of China 中国会计学会
>`[+24e accounting statement 会计报表
&*8.%qe; accounting system 会计制度；会计系统
$mf O:% accounting transaction 会计事项；帐务交易
g0Q YBrp accounting treatment 会计处理
H >D? accounting year 会计年度
7k%!D"6_R accretion 增值；添加
Wc m'E3c, accrual 应计项目；应累算数目
}!r
pH{y accrual basis 应计制；权责发生制
~Hd * Xl accrual basis accounting 应计制会计；权责发生制会计
g/FT6+&T. accrue 应累算；应计
X%og }Cfi accrued benefit 应累算利益
JoG(N k] accrued charges 应计费用
E:B< _ accrued cumulative preference share dividend 应累算的累积优先股股息
!]fSS)\H accrued expenses 应累算费用
[5!{>L` accrued interest payable 应付利息；应计未付利息
pKLNBR| accrued interest receivable 应收利息；应计未收利息
ru/{s3 accrued right 累算权益
KR R)pT accruing profit 应累算的利润
,y-!h@( accumulated fiscal reserve 累积财政储备
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47"$=G accumulated profit 累积利润；滚存溢利
o:*$G~. k accumulated reserve 累积储备
V@y&n1?6 accumulation of surplus income 累积收益盈余
(+xT5 2 acquired assets 既得资产
j UZ$vyT acquisition 收购；购置；取得
X,lhVT
| acquisition cost 购置成本
.F%jbnKd_ acquisition expenses 购置费用
<Mj{pN3 acquisition of 100% interest 收购全部股权
NU'2QSU8 acquisition of control 取得控制权
aMT=pGU acquisition of fixed assets 购置固定资产
C]3:&dx9 acquisition of shell “买壳”
Y~*aA&D acquisition price 收购价
x& JD~,Y act of God 天灾
] R!YRu acting partner 执事合伙人
<EE^ KR96 active market 买卖活跃的市场；交投畅旺的市场；旺市
M(C$SB> active partner 积极参与的合伙人
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}|W2^% active trading 交投活跃
eA``fpr actual circulation 实际流通
!,Cbb } actual cost 实际成本
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o 3Hd actual expenditure 实际开支；实际支出
A42!%>PB actual income 实际入息；实际收入；实际收益
']sj W'~ actual market 现货市场
r}(m jC"o actual price 现货价；实际价格
e%)MIAS0 actual profit 实际利润
6#qt%t%?D actual quotation 实盘；实际价位；实际报价
B\aVE|~PB actual year basis 按实际年度计算
P;K3T![ actuals 实货
={]POL\ A actuarial investigation 精算调查
F|'u0JQ)$ actuarial principle 精算原则
{,(iL8,^ actuarial report 精算师报告
7 +KI9u}- Actuarial Society of Hong Kong 香港精算学会
ZP@NV|B actuarial valuation 精算师估值
De{Z Qg) actuary 精算师
C 7AD1rl ad referendum agreement 暂定协议；有待覆核的协定
{61Y; ad valorem duty 从价税；按值征税
+~P_o _M ad valorem duty system 从价税制
xzF Q)t& ad valorem fee 从价费
[wJ\.9<Oa ad valorem tariff 从价关税
fo~*Bp()-E additional allowance 额外免税额
WCk. K additional amount for unexpired risk 未过期风险的额外款额
+!:=Mm additional assessable profit 补加应评税利润
^qVBg BPb additional assessment 补加评税
bVa?yWb. additional commitment 额外承担
. kkhW8: additional commitment vote 额外承担拨款
6]?W&r|0I additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|TQ4:P1T additional dependent parent allowance 供养父母额外免税额
=\MA z[IDj additional provision 额外拨款
U 9Ea }aN additional stamp duty 附加印花税
M
' %zA;Wl additional tax 补加税罚款；补加税款
^ rUq{ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
J ,=ZUh@M adjudged bankrupt 被裁定破产
sX}#L adjudicated bankrupt 裁定破产人
0S&J=2D! adjudication fee 裁定费；评定印花税额手续费；评估契据费
[}l 90 lP adjudication of bankruptcy 裁定破产；宣告破产
FJK lqM5] adjudication of insolvency 裁定无力偿还债务
<R~;|&o,$ adjusted actual 经调整的实数；调整后的实数
#W.vX=/* adjusted current assets 经调整的流动资产；调整后的流动资产
paMK ]- adjusted figure 经调整的数字；调整后的数额
B va2f:)K| adjusted liabilities 经调整的负债；调整后的负债
sO(4F8cpU adjusted loss 经调整的亏损；调整后的亏损
<5#2^ ( 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
nz#eJ adjusted profit 经调整的利润；调整后的利润
] O~$|Wk adjusted surplus 经调整的盈余额；调整后的盈余额
[~G1Rz\h adjusted value 经调整的价值；调整后的价值
&m\Uc adjustment 调整；修订；理算〔保险〕
oSjY p(h: adjustment centre 调剂中心
"(dI/} adjustment lag 调整过程的时间差距；调整时差
8GjETq%} adjustment mechanism 调整机制
LCzeE7x adjustment of loss 亏损调整
%. 'oY% adjustment process 调整过程；调整程序
|QR9#Iv adjustment range 调整幅度
]Wjcr2Wq administered exchange rate 受管制汇率
IDpx_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
> sQ&5-i administration expenses 行政费用
L.JL4;U P administration fee 手续费；行政费
M)Z!W3 administration in bankruptcy 破产管理
x;/dSfv _ administration order 遗产管理令
Br{ (sL0e administrator 管理人；遗产管理人
p=kt+H&; administrator of the estate 遗产管理人
z[O*f#t admission of debt 债项承认书
jffNA^e admission of proof 接纳债权证明
0jPUDkH* advance 放贷款项；垫付款项；预支款项；预付款项
^ZRZ0:rZ advance account 暂支帐目；预付款帐户
cW"DDm
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jP 2#w{xq advance from shareholder 股东垫款
|b^UPrz)VS advance pending reimbursement 预支以待日后付还
rce._w } advanced economy 先进经济体系
a"t~ K advancement 预付；预付财产
4%_xT o advances warrant 垫款令
4vvQ7e7 advancing 贷出
R(8?9-w adverse balance 逆差
ma<uXq adverse exchange 逆汇
6R$Yh0% advertisement addressed to shareholders 在报章刊登的致股东通告
o-AF_N advice for collection 托收通知书
;+#Nb/M advice of drawing 提款通知书；汇票通知书
7`^Y*:( advice of payment 付款通知
$"MVr5q6 Advisory Committee [Securities and Futures Commission]
-XK;B--c 谘询委员会〔证券及期货事务监察委员会〕
3u+i Advisory Committee on Diversification 经济多元化谘询委员会
EAxdF
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]|=`-)AP3 affidavit of no receipt 述明无收款的誓章
yx*<c#Uf affiliate 联号；联营公司；附属公司
t y4R2LnC affiliated company 附属公司；联号；联营公司
7 &% HE\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#N~1Y e affordability 负担能力
nG{o$v_| African Development Bank [AfDB] 非洲开发银行
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1S after-acquired property 事后取得的财产
Q00v(6V46 after-hours dealing 市后交易
QP%Hwt]+ after-tax profit 税后盈利；税后利润；税后溢利
oe3=QE agency agreement 代理协议
8|L@-F agency expenses 代理机构的开支
Zg>]!^X8 agency fee 代理费
,w9| ?%S Agency Law 《代理法》
2dHsM'ze agent 代理人；承销人
x'OP0] ,# agent of company 公司代理人
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{~`Lw)y agent's fee 代理人费；经纪费
C+%eT&OO aggregate 总计；总数；总体数字
fOdqr aggregate amount 总款额；总额
}QQ 7jE aggregate assets and liabilities 总体资产与负债
$d4& H/u^ aggregate at constant price 按固定价格计算的总体数字
^K_FGE0ec aggregate demand 总需求
/(u? k%Q aggregate gross position 总持仓量
VZ">vIRyi| aggregate limit 总限额
n \<7`, aggregate of salaries tax 合计薪俸税
,S<) ) aggregate performance 总体表现；总体业绩
s16, *;Z aggregate supply 总体供应
H8HVmfM aggregate surplus 总盈余
#Q-#7|0& aggregate total 整体总额
/` nkz aggregate value 总值；合计价值
piuM#+Y\'S aggregated basis 合计基准
'O.f}m SS aggregated net chargeable income 合计应课税入息实额
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BY\h: aggregation 合并计算；合计；总和
%4V$')rek aggregation of incomes of husband and wife 夫妇入息合并计算
kt\,$.v8 aggregation of property 财产的总和
EA9.?F
agio 差价；贴水
Oo FMOlb.Z 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》
T}29(xz-(h Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?E} gm> 《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》
)UTjP/\gN Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Ht/#d6cQ 《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》
_Ex<VF u Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#a2Z.a<V 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3h je agreement for a settlement 授产协议
Gr)G-zE agreement for assignment 转让协议
\&ZE IAe agreement for sale 售卖协议；买卖协议
4GG>n agreement for sale and purchase 买卖协议
#n15_cd agreement for the payment of interest 支付利息协议
SD:`l <l agreement for the repayment of money 还款协议
^q0`eS agreement of reinsurance 再保险协议
4sRg+mMI Agricultural Bank of China 中国农业银行
}m%& |:PH air passenger departure tax 飞机乘客离境税
$/5\Hg1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
eOkiB!G. airport tax 机场税
nHQ *#&$ alcohol duty 酒精税
S#He OPR L alienation 让与；让渡；转让
@'GPZpbvZ alimony 生活费；赡养费
F?6Q(mRl All Ordinaries Index [AOI] 所有普通股指数
(NDC9Lls all risks 全险；综合险
J4U_utp All Sales Record for Stock Market 《股票市场成交报告》
G51-C LM, Allied Capital Resources Limited 新联财务有限公司
7/k7V) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/"m#mh L allocation letter 拨款信件
?z6K/'? allocation of fund 分配款项；预留款项
ja/wI'J< allocation of profit 利润分配；溢利分配
eH!V%dX allocation warrant 拨款令
BafNF Pc allotment 分配；配股
2QEH!)lvr allotment notice 股份配售通知；配股通知
J7%rPJ allotment of shares 股份分配
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9z*xS allowable 可获宽免；免税的
05\0g9 allowable business loss 可扣除的营业亏损
3 |LRb/| allowable expenses 可扣税的支出
:D;pD l allowance 免税额；津贴；备抵；准备金
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allowance for debts 债项的免税额
rnp; R allowance for depreciation by wear and tear 耗损折旧免税额
/0Qo ( allowance for funeral expenses 殡殓费的免税额
f#m@eb allowance for inflation 为通货膨胀而预留的款项；通胀准备金
4,h)<(d{ allowance for repairs and outgoings 修葺及支出方面的免税额
PApr8Xe allowance to debtor 给债务人的津贴
D^P0X:T] alteration of capital 资本更改
%zRuIDmv alternate trustee 候补受托人
"UhE'\() amalgamation 合并
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#m _w* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
N;BuBm5K ambit of charges 征税范围；收费范围
RW1+y/#%P amended valuation 经修订的估值
v6Y[_1 American Commodities Exchange 美国商品交易所
T /IX(b'< American Express Bank Limited 美国运通银行
H"k\(SPVS American Stock Exchange 美国证券交易所
Nq\)o {<1 amortization 摊销
92.Rjz;=9? amount due from banks 存放银行同业的款项
&y|Ps eH" amount due from banks abroad 存放海外银行同业的款项
8g-Z~~0W1 amount due from holding companies 控股公司欠款
v<)&JlR amount due from local banks 存放本港银行同业的款项
*zDDi(@vtK amount due to banks 银行同业的存款
M5d EZ amount due to banks abroad 海外银行同业的存款
-MsL> F.] amount due to holding companies 控股公司存款
FwHqID_!:l amount due to local banks 本港银行同业的存款
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amount due to outport banks 外埠银行同业的存款
"Ms{c=XPK amount for note issue 发行纸币的款额
? u".*!% amount of bond 担保契据的款额
f8qDmk5s amount of consideration 代价款额
D+! S\~u amount of contribution 供款数额
[cZ/)t m amount of indebtedness 负债款额
2J$vX( amount of principal of the loan 贷款本金额
BhbfPQ amount of rates chargeable 应征差饷数额
*=v%($~PK6 amount of share capital 股本额
w^ofH-R/ amount of sums assured 承保款额
aaN/HE_ amount of variation 变动幅度
dn?'06TD amount of vote 拨款数额
a.JjbFL amount payable 应付款额
|22 vNt_ amount receivable 应收款额
V
EsM Amsterdam Stock Exchange 阿姆斯特丹证券交易所
t l7:L> analysis 分析
9n_Rk W5g ancillary risk 附属风险
h05FR[</ annual account 周年帐目；周年帐目报表；年度决算；年结
=ud~ annual accounting date 年结日期
%hZX XpuO annual allowance 每年免税额；年积金；年度津贴；年津
Uam %u annual balance 年度余额
3PL0bejaT7 annual disposable income 每年可动用收入
}lhk;#r annual estimates 周年预算
}Y!s :w# annual fee 年费
xN} f? annual general meeting 周年大会
)p> p3b g annual growth rate 年增率；每年增长率
u>agVB4\F annual long-term supplement 长期个案每年补助金
8\:>;XG6f annual pensionable emolument 可供计算退休金的年薪
+ug/%Iay{k annual report 年报
Ygkf}n Annual Report on the Consumer Price Index 《消费物价指数年报》
?1 Vx)j>| annual return 周年报表；周年申报表；每年报税表格
T"C.>G'[B Annual Return Rules 《周年报表规则》
gGBRfq> annual review of consumer prices 每年消费物价回顾
a K| annual roll-forward basis 逐年延展方式
#Yp&yi
} annual salary 年薪
+opym!\ annual statement 年度报表；年度决算表
hJSWh5] 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
-b8SaLak annuitant 年金受益人
(4yXr|to} annuity 年金
d7QUg 6= annuity contract 年金合约
@( E6P;+{ annuity on human life 人寿年金
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antecedent debt 先前的债项
@"/H
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'73}{" ' anticipated expenditure 预期开支
Qy4Pw\ anticipated net profit 预期纯利
!v 9`oL26 anticipated revenue 预期收入
$^czqA-& anti-inflation measure 反通货膨胀措施
wxj}k7_(`A anti-inflationary stance 反通货膨胀立场
QfPw50N; apparent deficit 表面赤字
g+QIhur apparent financial solvency 表面偿债能力
zw$\d1-+ h apparent partner 表面合伙人
mJ5%+.V application for personal assessment 个人入息课税申请书
Iw(
wT_ application of fund 资金应用
4!xRA '' application to release as liquidator and to destruct the books of accounts and documents
`v<S 申请免除清盘人职务及毁灭帐簿与文件
QkD]9#Id& appointed actuary 委任精算师
h gE :2@ appointed auditor 委任核数师；委任审计师
s~B)xYmyB' appointed trustee 委任的受托人
v''J@ F7 appointer 委任人
8'TIDu apportioned pro rata 按比例分摊
7P*\|Sxk% apportionment 分配；分摊
dV'^K%# Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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/k RCCs8t} apportionment of estate duty 遗产税的分摊
52 Dgul appraisal 估价；评估
<
]+Mdy appreciable growth 可观增长
wmXI8'~F& appreciable impact 显着影响
z-g6d ( appreciable increase 可观增长
u(f;4` appreciation 增值；升值
*mWl=J; u appreciation against other currencies 相对其他货币升值
g N [t appreciation of the exchange value of Hong Kong dollar 港元汇值上升
rL mc(-q appreciation tax 增值税
~!7x45( 1# appropriation 拨款；拨用；拨付
]>k8v6*= appropriation account 拨款帐目
;/ ?w-)n? Appropriation Bill 拨款法案
t>*(v#WeZ appropriation-in-aid system 补助拨款办法
3W#E$^G_v approved assets 核准资产
Xppb|$qp4H approved basket stock 认可一篮子证券
nec}grA approved budget 核准预算
Z0y~%[1X approved charitable donation 认可慈善捐款
#^9k&t#!6 approved charitable institution 认可慈善机构
3b_/QT5! approved currency 核准货币；认可货币
0CXXCa7! approved estimates 核准预算
`r3 klL,W' approved estimates of expenditure 核准开支预算
FU .%td=: approved overseas insurer 核准海外保险人
QV\a f approved overseas trust company 核准海外信托公司
6o9&FU approved pooled investment fund 核准汇集投资基金
/z`tI approved provident fund scheme 认可公积金计划
\{~CO{II approved provision 核准拨款
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approved redeemable share 核准可赎回股份
iPWr- approved regional stock 认可地区性证券
w{*V8S3h9 approved retirement scheme 认可退休金计划
@o'L! 5Y approved subordinated loan 核准附属贷款
83'+q((< arbitrage 套戥；套汇；套利
:~srl )|) arbitrageur 套戥者；套汇者
3Zyv X]@_ arbitrary amount 临时款项
g`C8ouy arrangement 措施；安排；协定
c9CFGo?)N arrears 欠款
.;ofRx< arrears of pay 欠付薪酬
jJt4{c arrears of revenue 逾期未收税款；逾期未收的帐项
CH| cK8q articles of association 组织章程；组织细则；组织章程细则
D2gyn-] \ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
um_J%v6ER ascertainment of profit 确定利润
y3QS! 3I "Asia Clear" “亚洲结算系统”
!io1~GpKS Asia Commercial Bank Ltd. 亚洲商业银行有限公司
;C:|m7| Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
59W~b WHCP Asian Development Fund [ADF] 亚洲发展基金
t# y, 9>6 Asian dollar bond 亚洲美元债券
6Bcr.` Asian dollar market 亚洲美元市场
1n7'\ esC* Asian dollar rate 亚洲美元利率
$G }9iV7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
h# Z ,ud_ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
}m5()@Q}a asked price 沽盘；喊价；索价；卖方报价
Q{'4,J-w assessable income 应评税入息
*vIP\NL?H assessable loss 应评税亏损
K[/L!.Ag assessable profit 应评税利润
:?FHqfN?_ assessable value 应评税值
W ;+()vC assessed profit 估定利润
Y}t)!}p$r assessed value 经评估价值
:Mh\;e assessment 评税；评定；估价；评税单
/cUu]#h assessment number 评税编号；估价编号
+_bxza(ma{ assessment of additional tax 补加税评税
JEWc{)4QD assessment of performance 业绩评估；实绩评价
j&a\ K}U ! Assessor 评税主任
@V5i asset price bubbles 资产价格泡沫
@H~oOf asset-backed securities 具资产保证的证券
`"yxmo*0 assets accretion 资产增值
9^?muP<A assets and liabilities 资产与负债
soQ[Zg4} assets betterment statement 资产递增表；资产改进表
birc&< assets lending 实物放款；有抵押贷款
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A &Zt assets of the company passing on the death 死者去世时转移的公司资产
FeO1%#2<y assets pledged as security for liabilities 用作负债抵押的资产
'r\RN\PT assets portfolio 资产投资组合
I^u ~r. assets price 资产价格
Kr1Y3 [iNv assets quality 资产质素
oz,.gP% assets realization 资产变现
Buh}+n2]5 assets refinancing arrangement 资产再集资安排
`^'fS@VA assets securitization 资产证券化
* jPd=+d assets situated outside Hong Kong 在香港以外地方的资产
wQd8/&mmk assets stripping 削减资产；拆卖资产
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assets value 资产值
c?}G;$ assignee 承让人
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9wAJ assignment 转让；转让书；转让契
cS:O|R#%t assignment of interest 权益转让
UpE +WzY assignment of letters patent and trade mark 专利证书及商标转让
}' Y)"8AIA assignment of property 物业转让；物业转让书
v'Ehr**]+ assignment right 转让权
6~2upy~e assignor 转让人
fc<y( uX associate 有联系的人；有关连人士；相联者；合伙人；联系人
5$Kj#9g-# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
M<NY`7 $^ associate member 附属会员
6<QC|>p associated body corporate 相联法人团体
t6mv associated company 相联公司；联属公司
pnz: <V"Y( associated corporation 相联法团
qz 3
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Association of Chartered Certified Accountants [ACCA] [United Kingdom]
chKEGosbF 公认会计师公会〔英国〕
"p|.[d Association of Futures Exchange Brokers 香港期货经纪协会
UA2 KY}pz5 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ePJ_O~c association of underwriters 承保人组织
t0@AfO.'1 assumption of control 接管
Jp}\@T. assurance 担保；保险；转易；转易书
Ok{1{EmP assurance of interest 权益的转易
^ +@OiL>&i at 19XX price 按一九ＸＸ年价格计算
kN{$-v =K at a discount 按赔价计算；按贴水价格计算；打折扣
ISK 8t at a premium 按溢价计算；按升水价格计算
xf,A<j (o at call 通知付款；按通知
Cc%{e9e* at constant market price 按固定市价计算
@H4]Gp ] at constant price 按固定价格计算
f sw[ R0B at cost 按成本计算
\f(zMP at current market price 按当时市价计算；按现时市价计算
E"S# d&9 at current price 按当时价格计算；按现时价格计算
|o9`h 9i at factor cost 按要素成本计算；按生产要素成本计算
u7RlxA: at money-of-the-day price 按付款当日价格计算
sP2Uj at or better 按指定或较佳价位〔买卖指令〕
ZS(%!+ M at par 按面值计算；平价
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V~4 at sight 见票即付
_(8# at the close 按收市盘
Yk?q \1 at the opening 按开市盘
B&B: P attestation 见证；见证条款
DQP!e6 Of at-the-money option 平价期权
W SxoGly attorney 受权人；受托代表人
srAWet attornment 新拥有人承认书
+L.D3 attributable profit 可归属利润
K?! W9lUq attributable share value 可归属股份价值
_E'}8.#{ Auckland Stock Exchange 奥克兰证券交易所
V]+y*b.60 auction 拍卖
Y~{<Hs auctioneer 拍卖商
%g@\S R. audit 审计；核数
DC1.f(cdR Audit Commission 审计署
I%Y q8 6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
u%yYLpaKf 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〕
qGMU>J.;c audit review 帐目审查
Xa#.GrH6 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
$':5uU1} audited account 审计帐目；经审计的帐目
T|D^kL%m! audited annual account 经审计的周年帐目
jN*wbqL audited balance sheet 经审计的资产负债表
{J,"iJKop auditor 核数师；核数主任；审计师
^0}wmxDq auditor's certificate 核数师证明书；审计师证明书
js Z"T auditor's report 核数师报告；审计师报告
RN[ x\" , Aussie bond 澳元债券
lMu-,Z=" austerity budget 紧缩预算
,tg]Gt Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$Mw Bt Australia All Ordinaries Index 澳洲所有普通股票指数
fmQif]J;; Australian Dollar [AUD] 澳元
FGyrDRDwC Australian Options Market 澳大利亚期权市场
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<z Australian Securities Commission 澳洲证券事务监察委员会
sZr \mQ~ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}[UH1+`L Australian Stock Exchange 澳大利亚证券交易所
K\;4;6 g Austrian Schilling [ATS] 奥地利先令
7.ein:M|CB authentication 认证；鉴证
D86F5HT}} authority to purchase 委托购买证；委购书
U\qbr.< authorization 认可；核准；授权；授权书
(}>)X] authorization by direction 指示授权
<8kCmuGlk authorization by instruction 指令授权
LA lX |b authorization by warrant 令状授权
>Ovz; authorization of unit trust 单位信托的认可
26k~Z} authorized agent 指定代理人
\$DBtq5= authorized capital 法定资本
CdmpKkq# authorized clerk 出市员
J(/J;PW authorized dealer 认可交易商
oc K4Nxs authorized financial institution 认可财务机构
]S@T|08b authorized fund 认可基金
#rGCv~0*l authorized fund house 获授权的基金公司；认可基金公司
@ % L authorized institution 认可机构
l emV&$WN| authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
XXA'B{@Y) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
*WJK& authorized insurer 获授权保险人；获认可承保人
p"~@q} 3 authorized investment 特准投资项目
Vq`/]& authorized person 获授权人
p=> +3 authorized representative 获授权代表
cQ Thpgh a authorized share capital 法定股本
~uZ9%UB_m automated quotation system 自动报价系统
G;u~H< Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
MmvOyK NZF 自动交易系统〔香港期货交易所有限公司〕
$^ ^M&[b- automatic adjustment mechanism 自动调整机制
HDzeot D automatic adjustment system 自动调整系统
u1u;a G Automatic Clearing House 自动票据交换所
q5EkAh<PD| automatic exchange rates accumulation system 自动化汇率累集系统
SnXM`v, Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>.od(Fh{l| automatic teller machine [ATM] 自动柜员机
4xal m autopay 自动转帐
W=293mME available assets 可用资产
~' 0n
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}b}jw.2Wu available profit 可用利润
\_R<Q?D+ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
aBY&]6^- average 平均；平均数；海损
k{F6 WQ7 average basic salary 平均基本薪金
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g+ average consumer expenditure 平均消费开支；一般消费开支
DO*6gzW average cost 平均成本
4 Sk @ v average cost of land production 增辟土地平均成本
c1+z(NQ3 average daily turnover 平均每日成交额
iiJT%Zq`# average daily wage rate 平均每日工资率
y $uq`FW average expenditure pattern 平均开支模式
b`S9#` average growth rate 平均增长率
s91[DT4 average net fixed assets 固定资产平均净值
PZZPx<?N average of relatives 相对价格平均数
Rc4=zimr+ average price 平均价格
p xedj average propensity to consume 平均消费倾向；一般消费倾向
Z"w}`&TC$^ average propensity to save 平均储蓄倾向；一般储蓄倾向
(,+#H]L average rate 平均率
md18q:AG) average revenue 平均收入；平均收益
B= E/|J</ average stock 平均库存；平均存货
4Y1^ U{A+ average yearly rent 平均年租
Vb J E zl avoidance of double taxation 避免双重课税
{ 6qxg _{ avoidance of tax 避税
