A:
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'G A share Ａ股；甲类股份
g5y`XFY abatement of tax 减税；减扣免税额
Wlxmp['Bh ABN AMRO Bank N.V. 荷兰银行
@I-,5F|r above-the-line expenditure 线上项目支出；经常预算支出
$m)gfI]9 above-the-line receipt 线上项目收入；经常预算收入
&ocuZ -5` ABSA Asia Limited 南非联合亚洲有限公司
JRi:MWR<r absolute change 绝对数值变更
Pc*lHo VL absolute expenditure 实际开支
S't9F absolute guideline figure 绝对准则数字
}ymW};W absolute interest 绝对权益
"5L?RkFi\ absolute order of discharge 绝对破产解除令
>t.Lc. absolute profit margin 绝对利润幅度
{?`7D:]`^ absolute value 实值；绝对值
f*<Vq:N=\ absolutely vested interest 绝对既得权益
F{;#\Ob absorbed cost 已吸收成本；已分摊成本
(BPO*' absorption 吸收；分摊；合并
NuPlrCy; absorption rate 吸收率；摊配率；分摊率
n<bU' n ACB Finance Limited 亚洲商业财务有限公司
AwXzI;F^ acceptable form of reciprocity 合理的互惠条件
jan} }7Dly acceptable rate 适当利率；适当汇率
41Z@_J|& acceptance agreement 承兑协议
*ma
w`1 acceptance for honour 参加承兑
_Iminet acceptor 承兑人；接受人；受票人
iMJt8sd acceptor for honour 参加承兑人
l99Lxgx= accident insurance 意外保险
:Rb\Ca Accident Insurance Association of Hong Kong 香港意外保险公会
j &,Gv@ accident insurance scheme 意外保险计划
{N>ju accident year basis 意外年度基准
{=3A@ /vM accommodation 通融；贷款
zwZvK V/g accommodation bill 通融票据；空头票据
<zR{'7L/ accommodation party 汇票代发人
OA*O = account balance 帐户余额；帐户结余
cF w-JM< account book 帐簿
SFRP
?s account collected in advance 预收款项
Bkd$'7UT account current book 往来帐簿
e)wi}\:q_ account of after-acquired property 事后取得的财产报告
)-_^vB account of defaulter 拖欠帐目
~;3#MAG account payable 应付帐款
IK\~0L;ozE account payee only [A/C payee only] 只可转帐；存入收款人帐户
WI4<2u; account receivable 应收帐款
O_8 SlW0e account receivable report 应收帐款报表
m{Vd3{H40 account statement 结单；帐单；会计财务报表
",3v%$ > account title 帐户名称；会计科目
S?d< P accountant's report 会计师报告
QZ l#^-on Accountant's Report Rules 会计师报告规则
Vt(Wy accounting and auditing procedure 会计与审计程序；会计与核数程序
mA{?E9W Accounting Arrangements 《会计安排》
udq rHR5 accounting basis 会计基础
-$W1wb9z accounting by Official Receiver 破产管理署署长呈交的帐目
jcJ 4? Accounting Circular 《会计通告》
?).; cG:< accounting class 会计类别
?)|}gr accounting date 记帐日期；会计结算日期
<4LJ #Fx accounting for money 款项核算
z
)'9[t Accounting Officer 会计主任
`=H*4I-" accounting period 会计报告期；会计期
sko7,& accounting policy 会计政策；会计方针
,)Q- o2(C accounting practice 会计惯例
a$|U4Eqo accounting principle 会计准则
uVU U1@ accounting record 会计记录
#vBrRHuA#" accounting report 会计报告
n#g_)\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
A:< % > Accounting Society of China 中国会计学会
kScZ P8yw accounting statement 会计报表
KE3`5Y! accounting system 会计制度；会计系统
/IWA U)A0 accounting transaction 会计事项；帐务交易
YK6 LJv} accounting treatment 会计处理
<4;
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04-_ K accretion 增值；添加
FL' }~il accrual 应计项目；应累算数目
9$\s
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g8N"-j&@ accrual basis accounting 应计制会计；权责发生制会计
ks C_F8Q+ accrue 应累算；应计
aO(PVS|P accrued benefit 应累算利益
D+3 ?p accrued charges 应计费用
xT"V9t[f accrued cumulative preference share dividend 应累算的累积优先股股息
U0_)J1Yp accrued expenses 应累算费用
D_d>A+ accrued interest payable 应付利息；应计未付利息
xR D+!3 accrued interest receivable 应收利息；应计未收利息
K>DN6{hnV; accrued right 累算权益
QF x3N% accruing profit 应累算的利润
Uw("+[ 5O0 accumulated fiscal reserve 累积财政储备
gS~H1 Ro accumulated profit 累积利润；滚存溢利
!G-+O#W` accumulated reserve 累积储备
@}H u)HO accumulation of surplus income 累积收益盈余
G 1 "QX acquired assets 既得资产
k`m7j[A]l acquisition 收购；购置；取得
+r3)\L{ U acquisition cost 购置成本
oIE
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:EV.nD7 acquisition of 100% interest 收购全部股权
$XhMI;h acquisition of control 取得控制权
8X,6U_>#a acquisition of fixed assets 购置固定资产
~pRgTXbz acquisition of shell “买壳”
#SHeK 4 acquisition price 收购价
R xMsP;be act of God 天灾
*)Qv;'U=rn acting partner 执事合伙人
}qiZ%cT.G active market 买卖活跃的市场；交投畅旺的市场；旺市
%XG m\p active partner 积极参与的合伙人
5)RZJrN] active trading 交投活跃
!d N[9} actual circulation 实际流通
mLuNl ^)3 actual cost 实际成本
=sYILe[ actual expenditure 实际开支；实际支出
U*[E+Uq}:N actual income 实际入息；实际收入；实际收益
l1 Kv`v\ actual market 现货市场
0$)Q@# actual price 现货价；实际价格
PyQ .B*JJ actual profit 实际利润
S[F06.(1 actual quotation 实盘；实际价位；实际报价
-'$ob~* actual year basis 按实际年度计算
:/T\E\Qr actuals 实货
8 ??-H0P actuarial investigation 精算调查
a&_ h( actuarial principle 精算原则
vN{@c(=g actuarial report 精算师报告
TN0KS]^A3 Actuarial Society of Hong Kong 香港精算学会
rM7qBt actuarial valuation 精算师估值
C#U(PO A actuary 精算师
qi4P(s-i ad referendum agreement 暂定协议；有待覆核的协定
Mh7m2\fLbd ad valorem duty 从价税；按值征税
yiZt G#6K{ ad valorem duty system 从价税制
0 )WAQt\/ ad valorem fee 从价费
_= v4Iz0 ad valorem tariff 从价关税
2$M nwxfk 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
mw
28E\U additional assessable profit 补加应评税利润
I`0-q?l additional assessment 补加评税
cj[b ^Wv: additional commitment 额外承担
Ks%0!X?3q additional commitment vote 额外承担拨款
`*8 }q!. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
t neTOj additional dependent parent allowance 供养父母额外免税额
)aIcA additional provision 额外拨款
OBAO(Ke additional stamp duty 附加印花税
%4*c/ c6 additional tax 补加税罚款；补加税款
bCw{9El!K4 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*C*ZmC5 adjudged bankrupt 被裁定破产
zgAU5cw adjudicated bankrupt 裁定破产人
(Gm Bv adjudication fee 裁定费；评定印花税额手续费；评估契据费
^ j\LB23 adjudication of bankruptcy 裁定破产；宣告破产
}emUpju<C adjudication of insolvency 裁定无力偿还债务
7_\sx7h{3 adjusted actual 经调整的实数；调整后的实数
Yj& Sb adjusted current assets 经调整的流动资产；调整后的流动资产
e"04jd/ adjusted figure 经调整的数字；调整后的数额
9[.HWe, adjusted liabilities 经调整的负债；调整后的负债
{ ptd OrN adjusted loss 经调整的亏损；调整后的亏损
1b9S";ct0 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
^+m`mc sE adjusted profit 经调整的利润；调整后的利润
LE8<JMB adjusted surplus 经调整的盈余额；调整后的盈余额
*k L Fs|U adjusted value 经调整的价值；调整后的价值
/L^g. ~ adjustment 调整；修订；理算〔保险〕
b&rBWp0# adjustment centre 调剂中心
ps{4_V-3 u adjustment lag 调整过程的时间差距；调整时差
K}l3t2uk adjustment mechanism 调整机制
=
7y-o adjustment of loss 亏损调整
yLC[-.H adjustment process 调整过程；调整程序
|o5eG>< adjustment range 调整幅度
[inlxJD administered exchange rate 受管制汇率
>-MnB Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
WN'AQ~qA administration expenses 行政费用
xO TvrX administration fee 手续费；行政费
G)7U &B administration in bankruptcy 破产管理
Sb`[ +i' ` administration order 遗产管理令
X"{%,]sb G administrator 管理人；遗产管理人
:'p)xw4K| administrator of the estate 遗产管理人
*J-p AN
admission of debt 债项承认书
G8M~}I/) admission of proof 接纳债权证明
3:WqUb\QK advance 放贷款项；垫付款项；预支款项；预付款项
%OB W/Ti advance account 暂支帐目；预付款帐户
0<m7:D
Gd advance compensation 预付补偿金
& BPYlfB1 advance from shareholder 股东垫款
d1D
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6 GE advanced economy 先进经济体系
s>>&3jfM advancement 预付；预付财产
(e7!p=D advances warrant 垫款令
v,-T k=qP advancing 贷出
v? `R8 adverse balance 逆差
Q#p)?:o/ adverse exchange 逆汇
*wTX advertisement addressed to shareholders 在报章刊登的致股东通告
W3.[d->X advice for collection 托收通知书
!K-1tp$ advice of drawing 提款通知书；汇票通知书
$nE{%?n-# advice of payment 付款通知
=0cTct6\ Advisory Committee [Securities and Futures Commission]
OR@
67 Y 谘询委员会〔证券及期货事务监察委员会〕
9kD#'BxC Advisory Committee on Diversification 经济多元化谘询委员会
agUdI_'~@9 affidavit 誓章；遗产申报誓章
^)dsi affidavit of no receipt 述明无收款的誓章
CPJ <A,V affiliate 联号；联营公司；附属公司
doanTF4Da affiliated company 附属公司；联号；联营公司
|=}+%>y_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
&ivU4rEG affordability 负担能力
>#G% 2Vp African Development Bank [AfDB] 非洲开发银行
|Rf j
0+ after-acquired property 事后取得的财产
G+c&e:ip< after-hours dealing 市后交易
t YD8Y after-tax profit 税后盈利；税后利润；税后溢利
^OV ; P[ agency agreement 代理协议
P'<i3#;7X agency expenses 代理机构的开支
`
i[26Qb agency fee 代理费
1TZ[i Agency Law 《代理法》
MJ:c";KCq0 agent 代理人；承销人
zVE " 6 agent of company 公司代理人
mE<_oRM) agent's fee 代理人费；经纪费
kZ%
AGc aggregate 总计；总数；总体数字
iV{_?f1jo aggregate amount 总款额；总额
.V;,6Vq aggregate assets and liabilities 总体资产与负债
HkD. W6A3 aggregate at constant price 按固定价格计算的总体数字
MRpMmu aggregate demand 总需求
+
f6LG 0q aggregate gross position 总持仓量
JT
7WZc) aggregate limit 总限额
j
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pf8'xdExH) aggregate performance 总体表现；总体业绩
[E9iuym aggregate supply 总体供应
B
/;(#{U; aggregate surplus 总盈余
v^&HZk=( aggregate total 整体总额
tiZ H;t';< aggregate value 总值；合计价值
=IL\T8y09 aggregated basis 合计基准
1GN^ui a7 aggregated net chargeable income 合计应课税入息实额
FF8j W1 aggregation 合并计算；合计；总和
\m7\}Nbz0/ aggregation of incomes of husband and wife 夫妇入息合并计算
W et0 qt] aggregation of property 财产的总和
)?jFz'<r agio 差价；贴水
2* g2UP 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》
= Z+^n
?" Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
2O kID
WcM 《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》
!~E/Rp Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]xv A2!) Q 《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》
g (&cq Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
H>+/k-n- 《香港政府和大韩民国政府关于相互促进和保护投资协定》
t=7Gfv agreement for a settlement 授产协议
UuIjtqW agreement for assignment 转让协议
.<t {saToU agreement for sale 售卖协议；买卖协议
)>ff"| X agreement for sale and purchase 买卖协议
?i<l7 agreement for the payment of interest 支付利息协议
}%XB*pz Q agreement for the repayment of money 还款协议
0N1t.3U agreement of reinsurance 再保险协议
,3?=W/Um4 Agricultural Bank of China 中国农业银行
"r6qFxY air passenger departure tax 飞机乘客离境税
]>~.U ~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
'
#K@%P airport tax 机场税
?^|[Yzk alcohol duty 酒精税
g V]4R"/ alienation 让与；让渡；转让
IgbuMEfL alimony 生活费；赡养费
'fn}I0Vc All Ordinaries Index [AOI] 所有普通股指数
t]&.'n, all risks 全险；综合险
j)@W1I]2# All Sales Record for Stock Market 《股票市场成交报告》
Ny"9!3V Allied Capital Resources Limited 新联财务有限公司
l4RqQ+[KA; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
X0j\nXk allocation letter 拨款信件
F> .y>h allocation of fund 分配款项；预留款项
*A9v8$ allocation of profit 利润分配；溢利分配
?,VpZ%Df2 allocation warrant 拨款令
ewcFzlA@ allotment 分配；配股
!hHe` allotment notice 股份配售通知；配股通知
^6Aa^| allotment of shares 股份分配
8g=O0Gb allowable 可获宽免；免税的
S*Ea" vBA allowable business loss 可扣除的营业亏损
2[B bdg[O allowable expenses 可扣税的支出
,.Ofv):= allowance 免税额；津贴；备抵；准备金
E]q>ggeNH allowance for debts 债项的免税额
`6rLd>= R allowance for depreciation by wear and tear 耗损折旧免税额
0/~p1SSun allowance for funeral expenses 殡殓费的免税额
[
&Wy $ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Y's=31G@ allowance for repairs and outgoings 修葺及支出方面的免税额
}P2*MrkcHB allowance to debtor 给债务人的津贴
0-p^ o A alteration of capital 资本更改
Ow- ejo alternate trustee 候补受托人
l z=D Gm
amalgamation 合并
pKLcg"{[F ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
W<<G
'Km ambit of charges 征税范围；收费范围
6`9QGi,) amended valuation 经修订的估值
pRfKlTU\ American Commodities Exchange 美国商品交易所
UusAsezm: American Express Bank Limited 美国运通银行
Vs A_ x American Stock Exchange 美国证券交易所
$idToOkw amortization 摊销
y1 a%f.F` amount due from banks 存放银行同业的款项
zDYJe_m ~ amount due from banks abroad 存放海外银行同业的款项
=F[M>o amount due from holding companies 控股公司欠款
!wA nsK amount due from local banks 存放本港银行同业的款项
>XZ2 w_ amount due to banks 银行同业的存款
2\{/|\ amount due to banks abroad 海外银行同业的存款
9{u/|,rq1 amount due to holding companies 控股公司存款
QY+{ OCB amount due to local banks 本港银行同业的存款
G$ zY& amount due to outport banks 外埠银行同业的存款
9@t&jznt< amount for note issue 发行纸币的款额
8+!G /p amount of bond 担保契据的款额
UVXruH amount of consideration 代价款额
e[k\VYj[ amount of contribution 供款数额
Fz8& Jn! amount of indebtedness 负债款额
WA}'[h amount of principal of the loan 贷款本金额
T72Li"00 amount of rates chargeable 应征差饷数额
!T`g\za/ amount of share capital 股本额
=0e> 'Iw2 amount of sums assured 承保款额
?o V.SG' amount of variation 变动幅度
fe4/[S{a amount of vote 拨款数额
OY"BaSEOw} amount payable 应付款额
q| YnNk> 1 amount receivable 应收款额
Wr Wz+5M8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
R]od/u/$ analysis 分析
v2|zIZ ancillary risk 附属风险
}!g$k
$y annual account 周年帐目；周年帐目报表；年度决算；年结
4-O.i\1q annual accounting date 年结日期
hpOY&7QUTD annual allowance 每年免税额；年积金；年度津贴；年津
G}
[$M"} annual balance 年度余额
G]l/L\ { annual disposable income 每年可动用收入
|x.[*'X@ annual estimates 周年预算
J{Ij annual fee 年费
XPYf1H annual general meeting 周年大会
lN.&46
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F\+9u$= annual long-term supplement 长期个案每年补助金
j; /@A
lZl annual pensionable emolument 可供计算退休金的年薪
SFWS<H(IN annual report 年报
5UL5C:3R9 Annual Report on the Consumer Price Index 《消费物价指数年报》
` iuQ .I annual return 周年报表；周年申报表；每年报税表格
3 }
$9./+ Annual Return Rules 《周年报表规则》
M|{KQ3q:9 annual review of consumer prices 每年消费物价回顾
D{ ]w + annual roll-forward basis 逐年延展方式
:^ 7_E& annual salary 年薪
K0*er annual statement 年度报表；年度决算表
6mZ py t Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
2 QHu8mFU annuitant 年金受益人
0Ns Po annuity 年金
ygm=q^bV]s annuity contract 年金合约
-}qay@cDt annuity on human life 人寿年金
), ;h antecedent debt 先前的债项
7B _Wz9y ante-dated cheque 倒填日期支票
5;{*mJ:F anticipated expenditure 预期开支
Wi)N/^;n anticipated net profit 预期纯利
!H^R_ GC anticipated revenue 预期收入
sN[q. M? anti-inflation measure 反通货膨胀措施
#I yM`YB0 anti-inflationary stance 反通货膨胀立场
E jf>QIB apparent deficit 表面赤字
I~
SFY>s apparent financial solvency 表面偿债能力
+DT
tKj apparent partner 表面合伙人
AxJf\B8 application for personal assessment 个人入息课税申请书
0} \;R5a< application of fund 资金应用
1
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G* mLb1 申请免除清盘人职务及毁灭帐簿与文件
o,1Fzdh6( appointed actuary 委任精算师
S r7EcT- appointed auditor 委任核数师；委任审计师
(>D{"} appointed trustee 委任的受托人
aj+I+r"~ appointer 委任人
>48)@sS apportioned pro rata 按比例分摊
&)Wm r F apportionment 分配；分摊
Z;U\h2TY Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(B+zh apportionment formula 分摊方程式
h 7\EN apportionment of estate duty 遗产税的分摊
ELV$!f|u appraisal 估价；评估
+]Bx4r?p appreciable growth 可观增长
o AS ' Z| appreciable impact 显着影响
?IG+U TI appreciable increase 可观增长
4p u>f. appreciation 增值；升值
0w^awT<$6 appreciation against other currencies 相对其他货币升值
{-c[w&q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.Wyx #9 appreciation tax 增值税
wCr+/" t appropriation 拨款；拨用；拨付
i V%tn{fc appropriation account 拨款帐目
@n=FSn6 c Appropriation Bill 拨款法案
5#? HL appropriation-in-aid system 补助拨款办法
~f2-%~ approved assets 核准资产
YsjTC$Tx, approved basket stock 认可一篮子证券
!P:~oo = approved budget 核准预算
YKj P E approved charitable donation 认可慈善捐款
A^7Y% approved charitable institution 认可慈善机构
&_6B{Q approved currency 核准货币；认可货币
z 2V_nkI approved estimates 核准预算
hzk]kM/OC approved estimates of expenditure 核准开支预算
iGeuO[ ^ approved overseas insurer 核准海外保险人
F[|aDj@q e approved overseas trust company 核准海外信托公司
| w^nCsv approved pooled investment fund 核准汇集投资基金
0w l31k{ approved provident fund scheme 认可公积金计划
v/Ei0}e6~ approved provision 核准拨款
q(@hYp#O"3 approved redeemable share 核准可赎回股份
.7zdA IKW approved regional stock 认可地区性证券
5@Lz4 ` approved retirement scheme 认可退休金计划
+ Y^/0=6h approved subordinated loan 核准附属贷款
eYjr/`>O arbitrage 套戥；套汇；套利
UD r@ arbitrageur 套戥者；套汇者
Jqi^Z*PuX arbitrary amount 临时款项
?< $DQ%bf arrangement 措施；安排；协定
G0h7MO%x arrears 欠款
bl B00 arrears of pay 欠付薪酬
4[]4KKO3Q2 arrears of revenue 逾期未收税款；逾期未收的帐项
@xtf m.} articles of association 组织章程；组织细则；组织章程细则
au 1(.( Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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z^{Z+ ascertainment of profit 确定利润
\xaK?_hv "Asia Clear" “亚洲结算系统”
l7JY`x Asia Commercial Bank Ltd. 亚洲商业银行有限公司
V-iY2YiR Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
{@[z-)N7\, Asian Development Fund [ADF] 亚洲发展基金
Z4Qq#iHZR Asian dollar bond 亚洲美元债券
5AT[1@H(_ Asian dollar market 亚洲美元市场
m]U`7! Asian dollar rate 亚洲美元利率
ny~~xQ" Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
aTY\mK k Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
M>g\ Y asked price 沽盘；喊价；索价；卖方报价
t7DT5SrR assessable income 应评税入息
V`"A|Y assessable loss 应评税亏损
3+jqf@ fO assessable profit 应评税利润
9a9{OJa6M assessable value 应评税值
UYb:q assessed profit 估定利润
y| %rW assessed value 经评估价值
h|1 /Q
( assessment 评税；评定；估价；评税单
JuT ~~Z assessment number 评税编号；估价编号
P\CT|K'P assessment of additional tax 补加税评税
dAcy;-[[P assessment of performance 业绩评估；实绩评价
', p`B-dw Assessor 评税主任
}% 9A+w}o asset price bubbles 资产价格泡沫
;HeUD5Nt6F asset-backed securities 具资产保证的证券
3"hPplE assets accretion 资产增值
* 7 o ( assets and liabilities 资产与负债
EWg\\90 assets betterment statement 资产递增表；资产改进表
wGf SVA-q\ assets lending 实物放款；有抵押贷款
_6 |lw&o07 assets of the company passing on the death 死者去世时转移的公司资产
}A%Sx!7~ assets pledged as security for liabilities 用作负债抵押的资产
*G#W],~0 assets portfolio 资产投资组合
3Ga! ) assets price 资产价格
anTS8b
assets quality 资产质素
C2< /.jeLa assets realization 资产变现
Wf= D'6w assets refinancing arrangement 资产再集资安排
.qCD(XZ+ assets securitization 资产证券化
Ytnk^/Z1L assets situated outside Hong Kong 在香港以外地方的资产
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um1xl assets stripping 削减资产；拆卖资产
0Y9\,y_ assets value 资产值
Iw$7f kq assignee 承让人
V1j5jjck assignment 转让；转让书；转让契
qJN2 \e2~f assignment of interest 权益转让
<x),HTJ assignment of letters patent and trade mark 专利证书及商标转让
z\8Kz ]n~ assignment of property 物业转让；物业转让书
F\Gi;6a assignment right 转让权
: )\< assignor 转让人
5Vzi{y/bL associate 有联系的人；有关连人士；相联者；合伙人；联系人
=5jX#Dc5.+ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
qffXm `k associate member 附属会员
8I'c 83w associated body corporate 相联法人团体
<O cD [5 associated company 相联公司；联属公司
jR #g>MDKB associated corporation 相联法团
O# E]a<N ` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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Z9p4] 公认会计师公会〔英国〕
<o";?^0Q Association of Futures Exchange Brokers 香港期货经纪协会
iy{*w&p Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
X99:/3MXB' association of underwriters 承保人组织
.ns1;8 assumption of control 接管
[ENm(e$sI assurance 担保；保险；转易；转易书
&!#a^d+` 0 assurance of interest 权益的转易
. j}dk.#h at 19XX price 按一九ＸＸ年价格计算
^[SQw)* at a discount 按赔价计算；按贴水价格计算；打折扣
N4Z%8:"pj at a premium 按溢价计算；按升水价格计算
spV/+j y{ at call 通知付款；按通知
.R` {.~_{! at constant market price 按固定市价计算
9air" 4 at constant price 按固定价格计算
hSq3LoHV at cost 按成本计算
sV+/JDl at current market price 按当时市价计算；按现时市价计算
!K#Q[Ee at current price 按当时价格计算；按现时价格计算
Q0I22 ? at factor cost 按要素成本计算；按生产要素成本计算
d([NU; at money-of-the-day price 按付款当日价格计算
;5A at or better 按指定或较佳价位〔买卖指令〕
< 6[XE at par 按面值计算；平价
l Ud/^u` at sight 见票即付
Ms. 1RCup at the close 按收市盘
`)FSJV1 at the opening 按开市盘
"]81+
D attestation 见证；见证条款
HgP9evz,0 at-the-money option 平价期权
oq4* m[ attorney 受权人；受托代表人
vcnUb$% attornment 新拥有人承认书
k1HukGa attributable profit 可归属利润
pzP~,cdf attributable share value 可归属股份价值
iXt >!f* Auckland Stock Exchange 奥克兰证券交易所
Cyg\FHs auction 拍卖
@54D<Lj auctioneer 拍卖商
hTZaI * audit 审计；核数
pDO&I]S`q0 Audit Commission 审计署
( 5] |Kcp| Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
jemg#GB8 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〕
q"@Y2lhD! audit review 帐目审查
E-_FxBw Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
mYf7?I~ audited account 审计帐目；经审计的帐目
wIIxs_2Q0c audited annual account 经审计的周年帐目
r<38; a audited balance sheet 经审计的资产负债表
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TV2C< auditor 核数师；核数主任；审计师
qr[H0f] auditor's certificate 核数师证明书；审计师证明书
pt&(c[ auditor's report 核数师报告；审计师报告
%Uj7 g> Aussie bond 澳元债券
-ckk2D? austerity budget 紧缩预算
][1 *.7- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
SyFO f Australia All Ordinaries Index 澳洲所有普通股票指数
Bkv h]k;F8 Australian Dollar [AUD] 澳元
q h !2dj Australian Options Market 澳大利亚期权市场
Np=IZ npt Australian Securities Commission 澳洲证券事务监察委员会
mdW8RsR Australian Society of Certified Practising Accountants 澳洲执业会计师公会
V8w!yc Australian Stock Exchange 澳大利亚证券交易所
3zU!5t g Austrian Schilling [ATS] 奥地利先令
KPI c?|o/6 authentication 认证；鉴证
8|uFW7Q authority to purchase 委托购买证；委购书
^T83E} authorization 认可；核准；授权；授权书
?r"'JO.w authorization by direction 指示授权
K
r9 P#Y authorization by instruction 指令授权
?+)O4? # authorization by warrant 令状授权
c0.i authorization of unit trust 单位信托的认可
fJ_d ,4 authorized agent 指定代理人
I6d4<#Q@L authorized capital 法定资本
48JD >=@7 authorized clerk 出市员
|[/[*hDZ9 authorized dealer 认可交易商
Sdl1k+u authorized financial institution 认可财务机构
u6{= Z : authorized fund 认可基金
PMzPe"3M authorized fund house 获授权的基金公司；认可基金公司
;q&6WO authorized institution 认可机构
E Z95)pk authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
S3rN]!B+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
<RfPd+</ authorized insurer 获授权保险人；获认可承保人
}=CL/JHz authorized investment 特准投资项目
?z>7& authorized person 获授权人
s*<\ mwB authorized representative 获授权代表
8C1 ' g7A< authorized share capital 法定股本
RM8p[lfX automated quotation system 自动报价系统
'xi[- - Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;Ll/rJ:* 自动交易系统〔香港期货交易所有限公司〕
QZ!;` ?( automatic adjustment mechanism 自动调整机制
:feU automatic adjustment system 自动调整系统
XLe8]y= Automatic Clearing House 自动票据交换所
<u2 rb6 automatic exchange rates accumulation system 自动化汇率累集系统
`wRQ-<Y Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
fG2hCP+ automatic teller machine [ATM] 自动柜员机
B2\R#&X. autopay 自动转帐
a[;TUc^I1F available assets 可用资产
MYgh^%w: available fiscal reserve 现存财政储备
5 Z+2 available profit 可用利润
$Fx:w Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
:r%H sur( average 平均；平均数；海损
<smi<syx average basic salary 平均基本薪金
41f4zisZ average consumer expenditure 平均消费开支；一般消费开支
`NqX{26GV+ average cost 平均成本
kk_$j_0 average cost of land production 增辟土地平均成本
UruD&=AMK average daily turnover 平均每日成交额
]PQ] f*Ik> average daily wage rate 平均每日工资率
c NX, % average expenditure pattern 平均开支模式
OU&esw W average growth rate 平均增长率
G RV#f06 average net fixed assets 固定资产平均净值
0?hJ!IT;q7 average of relatives 相对价格平均数
nX,2jT;@L average price 平均价格
= WFn +#&^ average propensity to consume 平均消费倾向；一般消费倾向
7?Vo ([8 average propensity to save 平均储蓄倾向；一般储蓄倾向
aChyl;#E average rate 平均率
s ~'><ioh average revenue 平均收入；平均收益
H'N$Vv2q average stock 平均库存；平均存货
[J4
Aig average yearly rent 平均年租
;8z40cD avoidance of double taxation 避免双重课税
i[obQx S94 avoidance of tax 避税
