A:
|6\ ?"# A share Ａ股；甲类股份
s4SR6hBO abatement of tax 减税；减扣免税额
fx.FHhVu ABN AMRO Bank N.V. 荷兰银行
UeE& 8{=d above-the-line expenditure 线上项目支出；经常预算支出
l) VMF44 above-the-line receipt 线上项目收入；经常预算收入
]@ET Q8QN ABSA Asia Limited 南非联合亚洲有限公司
~PuPY:" absolute change 绝对数值变更
0*:]e M};P absolute expenditure 实际开支
-<&"geJA absolute guideline figure 绝对准则数字
aI|)m8 >)X absolute interest 绝对权益
)2F:l0g absolute order of discharge 绝对破产解除令
k`
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c<J J uG absolute value 实值；绝对值
/]]\jj#^ absolutely vested interest 绝对既得权益
1; L!g*!E absorbed cost 已吸收成本；已分摊成本
#=t:xEz absorption 吸收；分摊；合并
iG! MIt* absorption rate 吸收率；摊配率；分摊率
bz H5Lc {% ACB Finance Limited 亚洲商业财务有限公司
2~h)'n7Mw acceptable form of reciprocity 合理的互惠条件
x)#k$ QU acceptable rate 适当利率；适当汇率
TQ@*eoJj acceptance agreement 承兑协议
lK I HBi acceptance for honour 参加承兑
\ox:/-[c\< acceptor 承兑人；接受人；受票人
C& Nd|c acceptor for honour 参加承兑人
a((5_8SX5 accident insurance 意外保险
2T?t[; - Accident Insurance Association of Hong Kong 香港意外保险公会
u[ 2R>= accident insurance scheme 意外保险计划
#_7}O0?c3 accident year basis 意外年度基准
{yVi/*;f^ accommodation 通融；贷款
D (qT$# accommodation bill 通融票据；空头票据
X+ iA"B accommodation party 汇票代发人
f$V']dOj1q account balance 帐户余额；帐户结余
{br4B7b account book 帐簿
=]W{ u` account collected in advance 预收款项
Xg!Mc<wA [ account current book 往来帐簿
>YoK?e6 account of after-acquired property 事后取得的财产报告
=NJb9S&8A account of defaulter 拖欠帐目
3CQ pe account payable 应付帐款
@292;q i account payee only [A/C payee only] 只可转帐；存入收款人帐户
Y/Y746I account receivable 应收帐款
W,Dr2 $V account receivable report 应收帐款报表
i8HSY A account statement 结单；帐单；会计财务报表
z=)5M*h account title 帐户名称；会计科目
"P<~bw5 accountant's report 会计师报告
&B3 \;|\ Accountant's Report Rules 会计师报告规则
, {z$M accounting and auditing procedure 会计与审计程序；会计与核数程序
>wcsJ {I Accounting Arrangements 《会计安排》
k~=-o> }C accounting basis 会计基础
Zb2 B5( 0 accounting by Official Receiver 破产管理署署长呈交的帐目
SCxzT}#J Accounting Circular 《会计通告》
BzWmV .5 accounting class 会计类别
9 lTA/- accounting date 记帐日期；会计结算日期
7Ox vq^[ accounting for money 款项核算
%t+V8A Accounting Officer 会计主任
wV56LW accounting period 会计报告期；会计期
Kq!n `@ accounting policy 会计政策；会计方针
DU1,i&( accounting practice 会计惯例
!JYDg accounting principle 会计准则
[U3z*m>e; accounting record 会计记录
qd{|"(9B accounting report 会计报告
y
I mriCT Accounting Services Branch [Treasury] 会计事务部〔库务署〕
sMO3eNLn Accounting Society of China 中国会计学会
_\o +9X! accounting statement 会计报表
@Gn9x(?J accounting system 会计制度；会计系统
9 MM4 C accounting transaction 会计事项；帐务交易
yMz@ -B accounting treatment 会计处理
}3[ [ONA accounting year 会计年度
bJ. ((1$ accretion 增值；添加
R4V>_\D/ accrual 应计项目；应累算数目
+oQ@E<)H accrual basis 应计制；权责发生制
M5) 6|T accrual basis accounting 应计制会计；权责发生制会计
=:a 3cr~ accrue 应累算；应计
pm )A*][s accrued benefit 应累算利益
yDd&*;9%Qg accrued charges 应计费用
Pi*,&D>{7 accrued cumulative preference share dividend 应累算的累积优先股股息
>{GC@Cw accrued expenses 应累算费用
lBh {8a|2W accrued interest payable 应付利息；应计未付利息
eW >k'ez accrued interest receivable 应收利息；应计未收利息
O Zt 'ovY accrued right 累算权益
t]vX9vv+D accruing profit 应累算的利润
;#xhlR* ~ accumulated fiscal reserve 累积财政储备
$ h _ @`j accumulated profit 累积利润；滚存溢利
n }MG accumulated reserve 累积储备
, 9+@\ accumulation of surplus income 累积收益盈余
'w9tZO\2 acquired assets 既得资产
', 1rW acquisition 收购；购置；取得
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89 (k<m acquisition expenses 购置费用
5g JQr%pS acquisition of 100% interest 收购全部股权
SH}O ?d\Q: acquisition of control 取得控制权
Y}f%/vus acquisition of fixed assets 购置固定资产
U_I'Nz!^ t acquisition of shell “买壳”
=
)(; acquisition price 收购价
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YH9P-5H act of God 天灾
>J8?n,* acting partner 执事合伙人
EKoCm)}d active market 买卖活跃的市场；交投畅旺的市场；旺市
NU
6P active partner 积极参与的合伙人
'Z&A5\~ active trading 交投活跃
?=4J actual circulation 实际流通
* jW$AH actual cost 实际成本
+Tu:zCv. actual expenditure 实际开支；实际支出
-@#AQ\ actual income 实际入息；实际收入；实际收益
9U;) [R Mb actual market 现货市场
Q6vkqu5!= actual price 现货价；实际价格
5Vvy:<.la actual profit 实际利润
}:h dAZ+z actual quotation 实盘；实际价位；实际报价
u- k*[!JU actual year basis 按实际年度计算
R6AZIN: actuals 实货
mfx 'Yw*{ actuarial investigation 精算调查
O>k. sO
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DTr0u}m actuarial report 精算师报告
i,bFe&7J Actuarial Society of Hong Kong 香港精算学会
'x6Mqv1W actuarial valuation 精算师估值
"ht2X
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7x1jpQ - ad referendum agreement 暂定协议；有待覆核的协定
zxsnrn;| ad valorem duty 从价税；按值征税
Y+G4 : ad valorem duty system 从价税制
\j K ?R
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TkQ05'Qc ad valorem tariff 从价关税
3cOXtDV YT additional allowance 额外免税额
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additional amount for unexpired risk 未过期风险的额外款额
.+M4P i additional assessable profit 补加应评税利润
}QC: !e,yG additional assessment 补加评税
/Hd\VI additional commitment 额外承担
O~xc>
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;CU3CLn additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
="I]D
I additional dependent parent allowance 供养父母额外免税额
Pp. X Du additional provision 额外拨款
HWs?,AJNxB additional stamp duty 附加印花税
(,<?Pg7v:f additional tax 补加税罚款；补加税款
%OzxR9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
8"S0E(,mu adjudged bankrupt 被裁定破产
Wxg|jP$~ adjudicated bankrupt 裁定破产人
N:&Gv'` adjudication fee 裁定费；评定印花税额手续费；评估契据费
0c`wJktWK adjudication of bankruptcy 裁定破产；宣告破产
S*\`LBl"nX adjudication of insolvency 裁定无力偿还债务
Z& } 94 adjusted actual 经调整的实数；调整后的实数
"dkvk7zCP adjusted current assets 经调整的流动资产；调整后的流动资产
^,`yt^^A adjusted figure 经调整的数字；调整后的数额
I=lA7} adjusted liabilities 经调整的负债；调整后的负债
*J%+zH adjusted loss 经调整的亏损；调整后的亏损
q& P" 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
I/ 'jRM adjusted profit 经调整的利润；调整后的利润
5B@&]-'~ adjusted surplus 经调整的盈余额；调整后的盈余额
B6ys 5eQ adjusted value 经调整的价值；调整后的价值
l[h??C` adjustment 调整；修订；理算〔保险〕
A >'o5+ adjustment centre 调剂中心
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adjustment lag 调整过程的时间差距；调整时差
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@$nL1 adjustment mechanism 调整机制
;, IGO7R adjustment of loss 亏损调整
`Y'}\>.# adjustment process 调整过程；调整程序
$aVcWz % adjustment range 调整幅度
UHxXa*HyI administered exchange rate 受管制汇率
GadD*psD2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
oFY'Ek;d administration expenses 行政费用
0gnr@9,X administration fee 手续费；行政费
?N`W, administration in bankruptcy 破产管理
]i{-@Ven administration order 遗产管理令
[z Y9"B<3 administrator 管理人；遗产管理人
;%Z)$+Z_)< administrator of the estate 遗产管理人
3 i>uKU1 admission of debt 债项承认书
LdRLKE<'e admission of proof 接纳债权证明
="XxS|Mq3 advance 放贷款项；垫付款项；预支款项；预付款项
Q+#, VuM advance account 暂支帐目；预付款帐户
G:A`
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uS<&$J H advance from shareholder 股东垫款
X\flx~ advance pending reimbursement 预支以待日后付还
JZai{0se advanced economy 先进经济体系
9v/1> rziE advancement 预付；预付财产
ON !1l S advances warrant 垫款令
e P;lH~!.0 advancing 贷出
[dUW3}APV adverse balance 逆差
H'2pmwk adverse exchange 逆汇
$e0sa=/ advertisement addressed to shareholders 在报章刊登的致股东通告
AC
3 ;i advice for collection 托收通知书
=G*<WcR advice of drawing 提款通知书；汇票通知书
m}8c.OJ>K` advice of payment 付款通知
Thz& wH`W Advisory Committee [Securities and Futures Commission]
,.DU)Wi?} 谘询委员会〔证券及期货事务监察委员会〕
] V}";cm;2 Advisory Committee on Diversification 经济多元化谘询委员会
ek3/`]V: affidavit 誓章；遗产申报誓章
'S&5 zwrH affidavit of no receipt 述明无收款的誓章
!v $hqNt7 affiliate 联号；联营公司；附属公司
Z(CzU {7c affiliated company 附属公司；联号；联营公司
V>z8 *28S. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ky[FNgQ3n affordability 负担能力
P PmE.%_ African Development Bank [AfDB] 非洲开发银行
{:! *1L after-acquired property 事后取得的财产
_d,_&7 after-hours dealing 市后交易
EK[ ~lIXg after-tax profit 税后盈利；税后利润；税后溢利
"-\I?k agency agreement 代理协议
.`iOWCS agency expenses 代理机构的开支
[_C IN agency fee 代理费
w 8T#~Dc Agency Law 《代理法》
91[(K'=& agent 代理人；承销人
UKn>., agent of company 公司代理人
BK6oW3wD/ agent's fee 代理人费；经纪费
*\-6p0~A aggregate 总计；总数；总体数字
joYj`K aggregate amount 总款额；总额
7)<&,BWc aggregate assets and liabilities 总体资产与负债
NouT~K`' aggregate at constant price 按固定价格计算的总体数字
Sh=z aggregate demand 总需求
n {=vP`V_ aggregate gross position 总持仓量
~#O nA1) aggregate limit 总限额
<Y<%=` aggregate of salaries tax 合计薪俸税
".~,(* aggregate performance 总体表现；总体业绩
F d *p3a aggregate supply 总体供应
k${25*M!3 aggregate surplus 总盈余
)g+~"&Gcx aggregate total 整体总额
1@;D n' aggregate value 总值；合计价值
"){ "{~ aggregated basis 合计基准
P;][i| x aggregated net chargeable income 合计应课税入息实额
T[q2quXgk aggregation 合并计算；合计；总和
qN[U|3k aggregation of incomes of husband and wife 夫妇入息合并计算
AvH^9zEE( aggregation of property 财产的总和
qy/xJ>: agio 差价；贴水
r m\] 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》
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Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
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1 《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》
2I>X]r.S!1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
MBp%TX! 《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》
}~y
i6!w' Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
M;-PrJdyt 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7S}NV7 agreement for a settlement 授产协议
UM3}7 | agreement for assignment 转让协议
&r do Mc;
agreement for sale 售卖协议；买卖协议
X8"4)IZ3 agreement for sale and purchase 买卖协议
Z`T]jm-3 agreement for the payment of interest 支付利息协议
=YOq0 agreement for the repayment of money 还款协议
5$d>:" > agreement of reinsurance 再保险协议
: tdN#m6& Agricultural Bank of China 中国农业银行
#8i DM5:EQ air passenger departure tax 飞机乘客离境税
!%?O`+r Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*3d+ !#;rG airport tax 机场税
+d>?aqI\A alcohol duty 酒精税
Uyj6Ij_Pj) alienation 让与；让渡；转让
Xq@Bzya alimony 生活费；赡养费
n#|ljC All Ordinaries Index [AOI] 所有普通股指数
_<qe= hie! all risks 全险；综合险
# ~BsI/m All Sales Record for Stock Market 《股票市场成交报告》
whxTCI V Allied Capital Resources Limited 新联财务有限公司
.J"QW~g^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Uc^e Ia@ allocation letter 拨款信件
)%dxfwd6 allocation of fund 分配款项；预留款项
j
4!$[h allocation of profit 利润分配；溢利分配
x8
_f/2& allocation warrant 拨款令
L
4V,y> allotment 分配；配股
ose(#n4 0 allotment notice 股份配售通知；配股通知
nm Y_ )s allotment of shares 股份分配
nl5 A{ s allowable 可获宽免；免税的
#oW" 3L{, allowable business loss 可扣除的营业亏损
0Ta&o-e allowable expenses 可扣税的支出
w;W # 'pE allowance 免税额；津贴；备抵；准备金
]l>LU2 sx allowance for debts 债项的免税额
%PM&`c98z7 allowance for depreciation by wear and tear 耗损折旧免税额
"ngULpb{R allowance for funeral expenses 殡殓费的免税额
JlR$"GU allowance for inflation 为通货膨胀而预留的款项；通胀准备金
~@ =(#tO. allowance for repairs and outgoings 修葺及支出方面的免税额
n+MWny allowance to debtor 给债务人的津贴
+ fS< YT alteration of capital 资本更改
<-;/,uu alternate trustee 候补受托人
\ Kr8k`f amalgamation 合并
2*Z k^h= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
G%iT L"6 ambit of charges 征税范围；收费范围
)Fon;/p amended valuation 经修订的估值
,4:=n$e 0 American Commodities Exchange 美国商品交易所
' Dp;fEU$ American Express Bank Limited 美国运通银行
o=J-Ju American Stock Exchange 美国证券交易所
z36wWdRa6 amortization 摊销
GXC,p(vbE amount due from banks 存放银行同业的款项
YLJ^R$pi amount due from banks abroad 存放海外银行同业的款项
ckGmwYP9 amount due from holding companies 控股公司欠款
6S`0<Z;;/ amount due from local banks 存放本港银行同业的款项
cX 7 O*5C amount due to banks 银行同业的存款
}D># AFs6# amount due to banks abroad 海外银行同业的存款
o3 ]Lrzh amount due to holding companies 控股公司存款
f7Y BhF amount due to local banks 本港银行同业的存款
h4Wt
oE>i amount due to outport banks 外埠银行同业的存款
d|?Xo\+ amount for note issue 发行纸币的款额
! ]5}N^X amount of bond 担保契据的款额
@<NuuYQ& amount of consideration 代价款额
Xii>?sA5Z" amount of contribution 供款数额
y+3+iT@i amount of indebtedness 负债款额
k /P.[5 amount of principal of the loan 贷款本金额
<Pzy '9 amount of rates chargeable 应征差饷数额
qv& Bai[ amount of share capital 股本额
WP2 =1"X63 amount of sums assured 承保款额
G/*;h,NbNr amount of variation 变动幅度
DA1?M' N amount of vote 拨款数额
B*Q 9g r amount payable 应付款额
e:%|.$4OG amount receivable 应收款额
H2H`7 +I, Amsterdam Stock Exchange 阿姆斯特丹证券交易所
*Nm$b+ analysis 分析
,q x^D ancillary risk 附属风险
T/a=z annual account 周年帐目；周年帐目报表；年度决算；年结
4-~Z{#- annual accounting date 年结日期
&rG B58 annual allowance 每年免税额；年积金；年度津贴；年津
K L9k9|!p annual balance 年度余额
fIl;qGz85 annual disposable income 每年可动用收入
WQ{[q" O annual estimates 周年预算
` 78Bv>[A annual fee 年费
~)^'5^ annual general meeting 周年大会
;z.L^V 0 annual growth rate 年增率；每年增长率
oNZ_7tU annual long-term supplement 长期个案每年补助金
dvZH ~mF annual pensionable emolument 可供计算退休金的年薪
(:aU"5M annual report 年报
dgL>7X=7 Annual Report on the Consumer Price Index 《消费物价指数年报》
D/?Ec\ t annual return 周年报表；周年申报表；每年报税表格
NMe{1RM Annual Return Rules 《周年报表规则》
%x N${4)6 annual review of consumer prices 每年消费物价回顾
v\GVy[Qyv annual roll-forward basis 逐年延展方式
H4s~= iB annual salary 年薪
gVrQAcJj annual statement 年度报表；年度决算表
J$Z=`=] t+ 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
2]1u0-M5L annuitant 年金受益人
Q_U.J0 annuity 年金
t%;w<1E annuity contract 年金合约
2 /FQ;<L annuity on human life 人寿年金
y(o)} m*0 antecedent debt 先前的债项
p}^5ru ante-dated cheque 倒填日期支票
RFM Ph<Ac anticipated expenditure 预期开支
=e4 r=I anticipated net profit 预期纯利
|~r-VV(= anticipated revenue 预期收入
; h\T7pwwb anti-inflation measure 反通货膨胀措施
,$0- I@*V anti-inflationary stance 反通货膨胀立场
'`3#FCg apparent deficit 表面赤字
@@)2 12 apparent financial solvency 表面偿债能力
1>"-!ADm apparent partner 表面合伙人
!bP%\ )5 application for personal assessment 个人入息课税申请书
" !~o application of fund 资金应用
&E_a0*)e application to release as liquidator and to destruct the books of accounts and documents
0^ lWy+ 申请免除清盘人职务及毁灭帐簿与文件
Cm ZayV appointed actuary 委任精算师
L.Qz29\ appointed auditor 委任核数师；委任审计师
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Zq appointed trustee 委任的受托人
I |U'@E appointer 委任人
.E<nQWz 8 apportioned pro rata 按比例分摊
;$QC_l''b apportionment 分配；分摊
27EK +$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
@eJCr)#} apportionment formula 分摊方程式
N7?B"p / apportionment of estate duty 遗产税的分摊
H5T_i$W appraisal 估价；评估
G18w3BFx appreciable growth 可观增长
]1|P|Jp appreciable impact 显着影响
h q)1YO appreciable increase 可观增长
'v"= appreciation 增值；升值
|;vQ"8J appreciation against other currencies 相对其他货币升值
SVZ ocTt appreciation of the exchange value of Hong Kong dollar 港元汇值上升
v1TFzcH l< appreciation tax 增值税
Ix5 &B6L8 appropriation 拨款；拨用；拨付
EU$.{C_O( appropriation account 拨款帐目
q`VL i Appropriation Bill 拨款法案
WwDM^}e appropriation-in-aid system 补助拨款办法
3 r& approved assets 核准资产
O$<>v\NC? approved basket stock 认可一篮子证券
:OG I|[ approved budget 核准预算
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sGI approved charitable donation 认可慈善捐款
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approved charitable institution 认可慈善机构
uh )S;3| approved currency 核准货币；认可货币
>2'"} np* approved estimates 核准预算
w G %W{T$ approved estimates of expenditure 核准开支预算
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xRaj? approved overseas insurer 核准海外保险人
BmG(+ ;;& approved overseas trust company 核准海外信托公司
/|IPBU 5 approved pooled investment fund 核准汇集投资基金
vrkY7L 3\ approved provident fund scheme 认可公积金计划
/ad9Q~nJ approved provision 核准拨款
U ? + _\ approved redeemable share 核准可赎回股份
x4oWZEd approved regional stock 认可地区性证券
=~B"8@B approved retirement scheme 认可退休金计划
CMX F[X)% approved subordinated loan 核准附属贷款
AcC &Q:g arbitrage 套戥；套汇；套利
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xW arbitrageur 套戥者；套汇者
ieFl4hh[G arbitrary amount 临时款项
o4);5~1l arrangement 措施；安排；协定
1 ~5DIU^ arrears 欠款
0zaK&]oY0 arrears of pay 欠付薪酬
A&Y5z[p arrears of revenue 逾期未收税款；逾期未收的帐项
T5(S 2^)o articles of association 组织章程；组织细则；组织章程细则
iwotEl0*{ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
,`@pi@<"# ascertainment of profit 确定利润
7?$?Y u "Asia Clear" “亚洲结算系统”
j/FLEsU!R Asia Commercial Bank Ltd. 亚洲商业银行有限公司
={qcDgn~C Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
eU[g@Pq:Y Asian Development Fund [ADF] 亚洲发展基金
o*S_ " Asian dollar bond 亚洲美元债券
\^x{NV@v42 Asian dollar market 亚洲美元市场
xN 1P# Asian dollar rate 亚洲美元利率
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G`8::S Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
tyu@ a CK Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Mo,&h?VOM? asked price 沽盘；喊价；索价；卖方报价
?sf<cFF assessable income 应评税入息
Cn{Hk)6 assessable loss 应评税亏损
Gv:~P_vBH[ assessable profit 应评税利润
Ri. tA assessable value 应评税值
#BC"bY assessed profit 估定利润
'nmA!s assessed value 经评估价值
|$RNY``J assessment 评税；评定；估价；评税单
2KlQ[z4Ir assessment number 评税编号；估价编号
f"Zl JV a assessment of additional tax 补加税评税
$x0SWJ \G assessment of performance 业绩评估；实绩评价
I H]9 %d) Assessor 评税主任
YX\vk/[| asset price bubbles 资产价格泡沫
J|`0GDSn asset-backed securities 具资产保证的证券
#b/qR^2qW assets accretion 资产增值
v}G^+-? assets and liabilities 资产与负债
g'8Y5x[ assets betterment statement 资产递增表；资产改进表
w;z7vN~/O assets lending 实物放款；有抵押贷款
|#oS 7oV( assets of the company passing on the death 死者去世时转移的公司资产
/*K2 i5&X assets pledged as security for liabilities 用作负债抵押的资产
X8 nos assets portfolio 资产投资组合
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NtFYY assets price 资产价格
w!.@64- assets quality 资产质素
s]arNaaA assets realization 资产变现
kv+% assets refinancing arrangement 资产再集资安排
}E'0vf / assets securitization 资产证券化
uDf<D.+5Ze assets situated outside Hong Kong 在香港以外地方的资产
y0zMK4b assets stripping 削减资产；拆卖资产
#36Q O assets value 资产值
oQ!M+sRmF assignee 承让人
:E:e ^$p assignment 转让；转让书；转让契
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\ assignment of interest 权益转让
zWHq4@ K assignment of letters patent and trade mark 专利证书及商标转让
(]|h6aI'} assignment of property 物业转让；物业转让书
x9_ ml Z assignment right 转让权
Ei;tfB assignor 转让人
C|'DKT4M& associate 有联系的人；有关连人士；相联者；合伙人；联系人
([>ecS@eO Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
hXW` n*Zw associate member 附属会员
/%wS5IZ^ associated body corporate 相联法人团体
| Splbs k associated company 相联公司；联属公司
%opBJ associated corporation 相联法团
xoaO=7\io Association of Chartered Certified Accountants [ACCA] [United Kingdom]
+$2{u _m, 公认会计师公会〔英国〕
f6Qr0Op Association of Futures Exchange Brokers 香港期货经纪协会
ZN[<=w&(cB Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
\br!77 association of underwriters 承保人组织
Ey6R/M)?:y assumption of control 接管
!l:GrT8J assurance 担保；保险；转易；转易书
;nY#/%f assurance of interest 权益的转易
=2Y;)wrF at 19XX price 按一九ＸＸ年价格计算
Shn,JmR at a discount 按赔价计算；按贴水价格计算；打折扣
s|[>@~gXk at a premium 按溢价计算；按升水价格计算
m,l/ =M at call 通知付款；按通知
O%b byR2 at constant market price 按固定市价计算
ajY e?z at constant price 按固定价格计算
9T,/R1N8 at cost 按成本计算
.tBlGMcN at current market price 按当时市价计算；按现时市价计算
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d{P at current price 按当时价格计算；按现时价格计算
r*X,]\V0x at factor cost 按要素成本计算；按生产要素成本计算
`Q] N]mK at money-of-the-day price 按付款当日价格计算
&Y@i:O at or better 按指定或较佳价位〔买卖指令〕
}X(&QZ7i` at par 按面值计算；平价
+mQ5\14# at sight 见票即付
\2SbW7"/;P at the close 按收市盘
m'4f'tbN at the opening 按开市盘
rzjVUPdnh attestation 见证；见证条款
c_lHj#A(l at-the-money option 平价期权
)>vol P attorney 受权人；受托代表人
{SoI;o_> attornment 新拥有人承认书
v4$/LUJZ p attributable profit 可归属利润
5]xuU.w' attributable share value 可归属股份价值
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2S9 Auckland Stock Exchange 奥克兰证券交易所
mH*ldf;J;= auction 拍卖
%,>z`D,Hg auctioneer 拍卖商
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><Sp*z_V audit 审计；核数
E$8JrL Audit Commission 审计署
*$f=`sj Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
D3pz69W 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〕
kfy!T rf audit review 帐目审查
6Q.S Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
QY\k3hiqn audited account 审计帐目；经审计的帐目
dcz?5O_{, audited annual account 经审计的周年帐目
nl@an!z audited balance sheet 经审计的资产负债表
|Uh8b % auditor 核数师；核数主任；审计师
#&3,T1i ` auditor's certificate 核数师证明书；审计师证明书
7A i?}%b- auditor's report 核数师报告；审计师报告
sNf& "C!; Aussie bond 澳元债券
f XD+ austerity budget 紧缩预算
KA3U W Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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>Po%r: Australia All Ordinaries Index 澳洲所有普通股票指数
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Australian Dollar [AUD] 澳元
x4_IUIgh Australian Options Market 澳大利亚期权市场
qJ ey&_ Australian Securities Commission 澳洲证券事务监察委员会
}@DCc f$< Australian Society of Certified Practising Accountants 澳洲执业会计师公会
) SV. | Australian Stock Exchange 澳大利亚证券交易所
j=\h|^gA Austrian Schilling [ATS] 奥地利先令
#Z&/w.D2 authentication 认证；鉴证
1? >P3C authority to purchase 委托购买证；委购书
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>e authorization 认可；核准；授权；授权书
ou,[0B3n0 authorization by direction 指示授权
oXPA<ef o authorization by instruction 指令授权
l|5 h authorization by warrant 令状授权
m</m9h8 authorization of unit trust 单位信托的认可
i FI74COam authorized agent 指定代理人
#]#9Xq authorized capital 法定资本
BN/ 4O?jD9 authorized clerk 出市员
XS<>0YM authorized dealer 认可交易商
$vn6%M[ authorized financial institution 认可财务机构
bS _#3T authorized fund 认可基金
~.a"jYb7A} authorized fund house 获授权的基金公司；认可基金公司
ggso9ZlLu+ authorized institution 认可机构
WBe0^=x authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
4GYi' authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
lE xQp2E authorized insurer 获授权保险人；获认可承保人
WQ|:TLQ authorized investment 特准投资项目
J^!;$H kd authorized person 获授权人
$8EEtr,! authorized representative 获授权代表
@ "w4R6l+* authorized share capital 法定股本
CH++3i2& automated quotation system 自动报价系统
*TOd Iq&z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
.i0K -B 自动交易系统〔香港期货交易所有限公司〕
{Jr1K, automatic adjustment mechanism 自动调整机制
&L|oqXE0L automatic adjustment system 自动调整系统
q'3{M]Tk Automatic Clearing House 自动票据交换所
mz?<t/$U automatic exchange rates accumulation system 自动化汇率累集系统
d^=BXC oC Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>w,L= z = automatic teller machine [ATM] 自动柜员机
>XN[KPTa autopay 自动转帐
7iB!Uuc available assets 可用资产
oO}g~<fYG available fiscal reserve 现存财政储备
[4KQcmJc# available profit 可用利润
u@a){ A(P Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
y\Wn:RR1 [ average 平均；平均数；海损
h>Kx average basic salary 平均基本薪金
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'3/MFQ8 average consumer expenditure 平均消费开支；一般消费开支
Ple.fKu average cost 平均成本
n ]%2Kx average cost of land production 增辟土地平均成本
B|`?hw@g+ average daily turnover 平均每日成交额
|x[I!I7.F average daily wage rate 平均每日工资率
X><C#G average expenditure pattern 平均开支模式
X9>fE{)! average growth rate 平均增长率
4&)sROjV= average net fixed assets 固定资产平均净值
#qRoTtMq 7 average of relatives 相对价格平均数
_[:6.oNjIe average price 平均价格
g)Z8WH$;H3 average propensity to consume 平均消费倾向；一般消费倾向
q(sTKT[V average propensity to save 平均储蓄倾向；一般储蓄倾向
i4D(8; average rate 平均率
bpu`'Vx average revenue 平均收入；平均收益
Iu' 9yb average stock 平均库存；平均存货
<,vIN,Kl8/ average yearly rent 平均年租
f-U zFlU avoidance of double taxation 避免双重课税
"M%R{p GA7 avoidance of tax 避税
