A:
Gw^= kzh A share Ａ股；甲类股份
}F6b ] abatement of tax 减税；减扣免税额
$4JX#lkt ABN AMRO Bank N.V. 荷兰银行
}tO<_f)) above-the-line expenditure 线上项目支出；经常预算支出
PM!t"[@& above-the-line receipt 线上项目收入；经常预算收入
$i~`vu* ABSA Asia Limited 南非联合亚洲有限公司
y/hvH"f absolute change 绝对数值变更
a' o8n6i absolute expenditure 实际开支
BrMp_M absolute guideline figure 绝对准则数字
5G;^OI!g absolute interest 绝对权益
WV"QY/e3 absolute order of discharge 绝对破产解除令
6D"`FPC absolute profit margin 绝对利润幅度
w] o5L absolute value 实值；绝对值
_6zP] |VBr absolutely vested interest 绝对既得权益
luk2fi<$ absorbed cost 已吸收成本；已分摊成本
[Vp2!" absorption 吸收；分摊；合并
s
FYJQ90it absorption rate 吸收率；摊配率；分摊率
@k6}4O?{ ACB Finance Limited 亚洲商业财务有限公司
?9@Af{b t2 acceptable form of reciprocity 合理的互惠条件
\'t z| acceptable rate 适当利率；适当汇率
$'{`i 5XB acceptance agreement 承兑协议
vqz#V=J{ acceptance for honour 参加承兑
T ) f_W acceptor 承兑人；接受人；受票人
t0d '> acceptor for honour 参加承兑人
:k(t/*Nl3 accident insurance 意外保险
E/$@ud|l" Accident Insurance Association of Hong Kong 香港意外保险公会
LE80`t>M# accident insurance scheme 意外保险计划
6@;L$QYY-V accident year basis 意外年度基准
[k 7N +W8 accommodation 通融；贷款
fUKdC \WL accommodation bill 通融票据；空头票据
| O+># accommodation party 汇票代发人
qS }RFM5| account balance 帐户余额；帐户结余
A<X :K
nl account book 帐簿
j{Jc6U account collected in advance 预收款项
ZfCr"aL account current book 往来帐簿
Qwo9>ClC account of after-acquired property 事后取得的财产报告
w DMB account of defaulter 拖欠帐目
4m[C-NB!g account payable 应付帐款
A6 y~_dt account payee only [A/C payee only] 只可转帐；存入收款人帐户
Hs -.83V account receivable 应收帐款
)k] !u account receivable report 应收帐款报表
V3~a!k account statement 结单；帐单；会计财务报表
8421-c6y> account title 帐户名称；会计科目
B "F`OS[ accountant's report 会计师报告
^ O Xr: P Accountant's Report Rules 会计师报告规则
Q[ Sd accounting and auditing procedure 会计与审计程序；会计与核数程序
s5a OAyb*w Accounting Arrangements 《会计安排》
(VPM>ndkw accounting basis 会计基础
4\SBf\ c accounting by Official Receiver 破产管理署署长呈交的帐目
) wo2GF Accounting Circular 《会计通告》
[Ro0eH accounting class 会计类别
f(s3TLM accounting date 记帐日期；会计结算日期
K-k.=6mS accounting for money 款项核算
t,1! `/\ Accounting Officer 会计主任
1L =Qg4 H accounting period 会计报告期；会计期
v\9,j accounting policy 会计政策；会计方针
b|8>eY accounting practice 会计惯例
+;wqX]SD & accounting principle 会计准则
#JR ,C
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/xm#:+Sc accounting report 会计报告
:;*#Qh3" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
kPX2e h Accounting Society of China 中国会计学会
pM'IQ3N accounting statement 会计报表
} .H Fm'p accounting system 会计制度；会计系统
&J /4J accounting transaction 会计事项；帐务交易
3a uJ^B} accounting treatment 会计处理
9H, &nET accounting year 会计年度
&G@-yQ accretion 增值；添加
.Lr )~ accrual 应计项目；应累算数目
G<^]0`"+)t accrual basis 应计制；权责发生制
:UDn^ ( # accrual basis accounting 应计制会计；权责发生制会计
cYWy\+ accrue 应累算；应计
OQL09u accrued benefit 应累算利益
b~Pxgfu" accrued charges 应计费用
: Nj`_2 accrued cumulative preference share dividend 应累算的累积优先股股息
h;ol" accrued expenses 应累算费用
/$Tl # accrued interest payable 应付利息；应计未付利息
Sd<@X@iU8D accrued interest receivable 应收利息；应计未收利息
:CkR4J!m3 accrued right 累算权益
o=RqegL accruing profit 应累算的利润
_`X#c-J accumulated fiscal reserve 累积财政储备
Y K?*7 accumulated profit 累积利润；滚存溢利
j PY e_y accumulated reserve 累积储备
Bpm5dT; accumulation of surplus income 累积收益盈余
Xlqz8cI acquired assets 既得资产
U_}A{bFG acquisition 收购；购置；取得
sAD P~xvU
acquisition cost 购置成本
K)Xs L acquisition expenses 购置费用
Ij6Wz. * acquisition of 100% interest 收购全部股权
_]D#)-uv}C acquisition of control 取得控制权
Y zBA{FE acquisition of fixed assets 购置固定资产
/ @:up+$ acquisition of shell “买壳”
,8xP8T~Kmv acquisition price 收购价
kF+ }.x% act of God 天灾
>xZhK63C/ acting partner 执事合伙人
< ` p75B active market 买卖活跃的市场；交投畅旺的市场；旺市
APtselC active partner 积极参与的合伙人
7tfivIj)e active trading 交投活跃
!,6v=n[Nz actual circulation 实际流通
_D2bGZN actual cost 实际成本
n:b B $Ai2 actual expenditure 实际开支；实际支出
[6_Du6\h actual income 实际入息；实际收入；实际收益
3b?OW 7H actual market 现货市场
8pq-nuf|K actual price 现货价；实际价格
lA.;ZD! actual profit 实际利润
^0s\/qyqm actual quotation 实盘；实际价位；实际报价
J%\~<_2ny actual year basis 按实际年度计算
x'@32gv actuals 实货
+i`Q 7+d actuarial investigation 精算调查
-#S)}N En actuarial principle 精算原则
8G5) o` actuarial report 精算师报告
Nr]8P/[~ Actuarial Society of Hong Kong 香港精算学会
yK&* ,J
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e\A(#l@g actuary 精算师
2 %{YYT
ad referendum agreement 暂定协议；有待覆核的协定
GIRSoRVsh ad valorem duty 从价税；按值征税
/J[H5uA ad valorem duty system 从价税制
uFm+Y]h ad valorem fee 从价费
orB8 Q\p' ad valorem tariff 从价关税
KCJN< additional allowance 额外免税额
?9(o*lp additional amount for unexpired risk 未过期风险的额外款额
;X$q#qzN# additional assessable profit 补加应评税利润
o/dMm:TF additional assessment 补加评税
[j=,g-EOA additional commitment 额外承担
@m/;ZQ additional commitment vote 额外承担拨款
Tbi ]oB# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
>9.5-5" additional dependent parent allowance 供养父母额外免税额
Wiq{wxe additional provision 额外拨款
0j{F^ rph additional stamp duty 附加印花税
jo C hML_ additional tax 补加税罚款；补加税款
O/D Af|X| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
mZbWRqP[|_ adjudged bankrupt 被裁定破产
cZDxs d] adjudicated bankrupt 裁定破产人
9RCO|J adjudication fee 裁定费；评定印花税额手续费；评估契据费
%R.xS}
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@ kJ 0K adjudication of insolvency 裁定无力偿还债务
/]/>jz> adjusted actual 经调整的实数；调整后的实数
> &<<8Ln adjusted current assets 经调整的流动资产；调整后的流动资产
%Le :w C adjusted figure 经调整的数字；调整后的数额
j!lAxlOX adjusted liabilities 经调整的负债；调整后的负债
y^mWG1"O adjusted loss 经调整的亏损；调整后的亏损
XdGpW 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
Ue{vg$5|| adjusted profit 经调整的利润；调整后的利润
m feMmKFu\ adjusted surplus 经调整的盈余额；调整后的盈余额
HBh` 2Q adjusted value 经调整的价值；调整后的价值
mFqSD adjustment 调整；修订；理算〔保险〕
*3_f &Y adjustment centre 调剂中心
e}'#Xv adjustment lag 调整过程的时间差距；调整时差
^])e[RN7?n adjustment mechanism 调整机制
cS D._"P adjustment of loss 亏损调整
ocIt@#20 K adjustment process 调整过程；调整程序
#cj\~T.,, adjustment range 调整幅度
YH)Opk administered exchange rate 受管制汇率
O ;X(pE/G Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
9TVB< }0G administration expenses 行政费用
Qy=HrL]x administration fee 手续费；行政费
\Y!T>nWn)I administration in bankruptcy 破产管理
lX98"} administration order 遗产管理令
]a$Wxvgq administrator 管理人；遗产管理人
HY jMNj0 administrator of the estate 遗产管理人
b&lN%+%} admission of debt 债项承认书
f {y] admission of proof 接纳债权证明
L bJtpwz>z advance 放贷款项；垫付款项；预支款项；预付款项
0$eyT-: d advance account 暂支帐目；预付款帐户
~9JW#HHzn advance compensation 预付补偿金
F . K2 advance from shareholder 股东垫款
5l 41Q advance pending reimbursement 预支以待日后付还
On{~St'V advanced economy 先进经济体系
gohAp advancement 预付；预付财产
]ZzoJ7lr advances warrant 垫款令
$?FS00p*|X advancing 贷出
7$!`p,@we/ adverse balance 逆差
AIZW@ Nq.5 adverse exchange 逆汇
="uKWt6n' advertisement addressed to shareholders 在报章刊登的致股东通告
V I6\ advice for collection 托收通知书
M"= 8O>NZ2 advice of drawing 提款通知书；汇票通知书
CY*n gi & advice of payment 付款通知
EKZ$Q4YE Advisory Committee [Securities and Futures Commission]
kCima/ +_ 谘询委员会〔证券及期货事务监察委员会〕
8G 0 Advisory Committee on Diversification 经济多元化谘询委员会
.M DYGWKt affidavit 誓章；遗产申报誓章
nE/=:{~Ws affidavit of no receipt 述明无收款的誓章
uy/y wm/?= affiliate 联号；联营公司；附属公司
AIuMX4n b affiliated company 附属公司；联号；联营公司
-"W )|oC_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:8p&#M affordability 负担能力
h [nH<m African Development Bank [AfDB] 非洲开发银行
n?'d|h after-acquired property 事后取得的财产
&EAk
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<,jAk4 after-tax profit 税后盈利；税后利润；税后溢利
<Ctyht0c. agency agreement 代理协议
Ya}T2VX agency expenses 代理机构的开支
3g4e' ]t agency fee 代理费
`1nRcY Agency Law 《代理法》
[RAj3Fr0 agent 代理人；承销人
>f&xJq agent of company 公司代理人
+"]oc{W! agent's fee 代理人费；经纪费
Zxg 1M aggregate 总计；总数；总体数字
{5T0RL{\N aggregate amount 总款额；总额
9*#$0Y= aggregate assets and liabilities 总体资产与负债
m)s
xotgXf aggregate at constant price 按固定价格计算的总体数字
1#grB(p? aggregate demand 总需求
x!'7yx aggregate gross position 总持仓量
,LhE shf aggregate limit 总限额
-#hK|1] aggregate of salaries tax 合计薪俸税
Q]< (bD.7 aggregate performance 总体表现；总体业绩
+"'F Be aggregate supply 总体供应
y^2#9\}K aggregate surplus 总盈余
tf4*R_6;1$ aggregate total 整体总额
yZq ?B aggregate value 总值；合计价值
LO"_NeuL aggregated basis 合计基准
's)fO#
aggregated net chargeable income 合计应课税入息实额
G49Ng|qn aggregation 合并计算；合计；总和
)T>8XCL\} aggregation of incomes of husband and wife 夫妇入息合并计算
31WZJm^ aggregation of property 财产的总和
$Axng
J c agio 差价；贴水
<5dH *K Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
x+4v s s Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
\CcmePTN#x 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
(nGkZ}p Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
F[5S(7M
7 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
)))2f skZ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#nKRTb+{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
g^1r0.Sp{8 agreement for a settlement 授产协议
AlO,o[0 agreement for assignment 转让协议
Y U&4yk lE agreement for sale 售卖协议；买卖协议
Ba<ngG
! agreement for sale and purchase 买卖协议
SU/G)&Mi agreement for the payment of interest 支付利息协议
Q~phGD3!~ agreement for the repayment of money 还款协议
z1F9$ ^ agreement of reinsurance 再保险协议
&]w#z=5SXi Agricultural Bank of China 中国农业银行
DlDB=N0@S air passenger departure tax 飞机乘客离境税
VSh !4z1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
'f 3HKn<L airport tax 机场税
qYx!jA]O alcohol duty 酒精税
B$ui:R/ t alienation 让与；让渡；转让
;TtaH alimony 生活费；赡养费
XJUEwX All Ordinaries Index [AOI] 所有普通股指数
0A.PD rM: all risks 全险；综合险
_ j~4+H All Sales Record for Stock Market 《股票市场成交报告》
oew|23Ytb Allied Capital Resources Limited 新联财务有限公司
?FN9rh AC all-items index [Consumer Price Index] 总指数〔消费物价指数〕
j~epbl) pC allocation letter 拨款信件
0{ Bf 9cH allocation of fund 分配款项；预留款项
[ a@ B
=E allocation of profit 利润分配；溢利分配
' PELf
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{(;B5rs allotment 分配；配股
a 2o.a 2
allotment notice 股份配售通知；配股通知
>rKhlUD allotment of shares 股份分配
EJ G2^DSS allowable 可获宽免；免税的
/9 pbnzn allowable business loss 可扣除的营业亏损
X<Z (]`i allowable expenses 可扣税的支出
mmHJ h\2v allowance 免税额；津贴；备抵；准备金
V~85oUc\- allowance for debts 债项的免税额
GA\2i0ow allowance for depreciation by wear and tear 耗损折旧免税额
Tw x{' S allowance for funeral expenses 殡殓费的免税额
H<,bq*@ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Uj,g ]e 8e allowance for repairs and outgoings 修葺及支出方面的免税额
okz]Qc>G allowance to debtor 给债务人的津贴
EY~7oNfc`R alteration of capital 资本更改
>PIPp7C alternate trustee 候补受托人
8
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"J& (:(: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
w,Q)@] _ ambit of charges 征税范围；收费范围
k {a)gFH
O amended valuation 经修订的估值
c}% es=@ American Commodities Exchange 美国商品交易所
Ah (iE American Express Bank Limited 美国运通银行
zj{(p Z1 American Stock Exchange 美国证券交易所
I0iY+@^5 amortization 摊销
_lP4}9 p amount due from banks 存放银行同业的款项
;}D-:J-z_ amount due from banks abroad 存放海外银行同业的款项
y:.?5KsPI amount due from holding companies 控股公司欠款
U+} y
%3l amount due from local banks 存放本港银行同业的款项
;|!MI'Af amount due to banks 银行同业的存款
ugI#ZFjJWE amount due to banks abroad 海外银行同业的存款
UT4f (Xo amount due to holding companies 控股公司存款
P{cos& X| amount due to local banks 本港银行同业的存款
bE d?^ h amount due to outport banks 外埠银行同业的存款
zks# Ez Q amount for note issue 发行纸币的款额
;, rnk- amount of bond 担保契据的款额
N!L'W\H, amount of consideration 代价款额
Pu..NPl+ amount of contribution 供款数额
ds]?;l" amount of indebtedness 负债款额
|<rfvsQ. amount of principal of the loan 贷款本金额
T%kKVr amount of rates chargeable 应征差饷数额
")E D)&e amount of share capital 股本额
9`BE i(z amount of sums assured 承保款额
]Y sR E> amount of variation 变动幅度
B9*Sfw% amount of vote 拨款数额
&:No} 6 amount payable 应付款额
\!<"7=(J{4 amount receivable 应收款额
b/nOdFO@ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
tq&Y ek>C analysis 分析
\45(#H<$ ancillary risk 附属风险
>ZeEX, N annual account 周年帐目；周年帐目报表；年度决算；年结
y@3kU*-1 annual accounting date 年结日期
akC>s8tqlA annual allowance 每年免税额；年积金；年度津贴；年津
A#35]V06 annual balance 年度余额
I 8k annual disposable income 每年可动用收入
\i0-o8q@I annual estimates 周年预算
A*F9\mj I5 annual fee 年费
`VZZ^K9zR annual general meeting 周年大会
hM>*a!)U annual growth rate 年增率；每年增长率
= /Wu'gG) annual long-term supplement 长期个案每年补助金
@+&'%1 annual pensionable emolument 可供计算退休金的年薪
4gOgWBv annual report 年报
#V[SQ=>x[ Annual Report on the Consumer Price Index 《消费物价指数年报》
| ]# + v@ annual return 周年报表；周年申报表；每年报税表格
C_G1P)k Annual Return Rules 《周年报表规则》
IY)5.E
_ annual review of consumer prices 每年消费物价回顾
SKR ;wu annual roll-forward basis 逐年延展方式
G#0,CLGN^ annual salary 年薪
#ZlM?Q annual statement 年度报表；年度决算表
;&
~929 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
!BUi)mo annuitant 年金受益人
$)*xC!@6X annuity 年金
' #H")i annuity contract 年金合约
\XS]N_}8> annuity on human life 人寿年金
RdI} ;K antecedent debt 先前的债项
o?wt$j- ante-dated cheque 倒填日期支票
ln#\sA?iG anticipated expenditure 预期开支
&SmXI5>Bo0 anticipated net profit 预期纯利
t 7 7'fm anticipated revenue 预期收入
v459},!P anti-inflation measure 反通货膨胀措施
3ji: O T anti-inflationary stance 反通货膨胀立场
+
|C=ZU apparent deficit 表面赤字
^f|<R8 ` apparent financial solvency 表面偿债能力
-~O/NX apparent partner 表面合伙人
o/1JO_41 application for personal assessment 个人入息课税申请书
RZh} : application of fund 资金应用
X+iK<F$ application to release as liquidator and to destruct the books of accounts and documents
&@6 GI< 申请免除清盘人职务及毁灭帐簿与文件
g$w6kz_[ appointed actuary 委任精算师
A(+:S"|@ appointed auditor 委任核数师；委任审计师
;SY.WfVA7 appointed trustee 委任的受托人
e+@xs n3 appointer 委任人
v=p0 +J> apportioned pro rata 按比例分摊
,|pp67 apportionment 分配；分摊
JIxiklk Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
M&yqfb[ apportionment formula 分摊方程式
J=*K"8Qr apportionment of estate duty 遗产税的分摊
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appraisal 估价；评估
v[&'k\ appreciable growth 可观增长
,I`_F, appreciable impact 显着影响
^|?1_r appreciable increase 可观增长
?3jdg ]& appreciation 增值；升值
rzu
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G ),db%,X2 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
eYEc^nC,c) appreciation tax 增值税
Hk u=pr3Gn appropriation 拨款；拨用；拨付
4RQ5(YTTuR appropriation account 拨款帐目
/{X_
.fv<v Appropriation Bill 拨款法案
]:et~pfW appropriation-in-aid system 补助拨款办法
k1fRj_@WPT approved assets 核准资产
w>vH8 f approved basket stock 认可一篮子证券
:Jl Di>B approved budget 核准预算
D|Si)_
Iz approved charitable donation 认可慈善捐款
"2;N2=~7 approved charitable institution 认可慈善机构
x=,8[ W#XT approved currency 核准货币；认可货币
0H [L S approved estimates 核准预算
T~J? AKx approved estimates of expenditure 核准开支预算
]l[2hy=
cV approved overseas insurer 核准海外保险人
?9e] approved overseas trust company 核准海外信托公司
}b MWTT approved pooled investment fund 核准汇集投资基金
J+Bdz6lt approved provident fund scheme 认可公积金计划
IN^_BKQt approved provision 核准拨款
V@Wcb$mgk approved redeemable share 核准可赎回股份
#DUh(:E'` approved regional stock 认可地区性证券
|C D}<r(N
approved retirement scheme 认可退休金计划
nwf7M# 3d approved subordinated loan 核准附属贷款
4#:\?HAu! arbitrage 套戥；套汇；套利
<&U!N'CE arbitrageur 套戥者；套汇者
(WE,dY+. arbitrary amount 临时款项
}-p,iTm arrangement 措施；安排；协定
(q~0XE/ a arrears 欠款
;'3]{BGcU arrears of pay 欠付薪酬
) ooWQ-%P arrears of revenue 逾期未收税款；逾期未收的帐项
&N\[V-GP2G articles of association 组织章程；组织细则；组织章程细则
0=;YnsY Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[6R fS ascertainment of profit 确定利润
gX,9Gh "Asia Clear" “亚洲结算系统”
2[up+;%Y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
A]? ^ H< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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si"o9 Asian Development Fund [ADF] 亚洲发展基金
8i: [:Z Asian dollar bond 亚洲美元债券
|+NuYz? Asian dollar market 亚洲美元市场
K"l0w**Og# Asian dollar rate 亚洲美元利率
@\}YAa>>"I Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
3h S6j S Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
l h/&__ asked price 沽盘；喊价；索价；卖方报价
M<[ ?g5=# assessable income 应评税入息
CgnXr/!L assessable loss 应评税亏损
V XIQw' Cq assessable profit 应评税利润
XP;x@I#l assessable value 应评税值
~>%DKJe assessed profit 估定利润
Zq*eX\# C assessed value 经评估价值
uA\J0"0; } assessment 评税；评定；估价；评税单
A1A3~9HuK assessment number 评税编号；估价编号
5f{|"LG& assessment of additional tax 补加税评税
8R x c&`_X assessment of performance 业绩评估；实绩评价
#J$qa Ul Assessor 评税主任
>5Lexj asset price bubbles 资产价格泡沫
n
)K6i7]xk asset-backed securities 具资产保证的证券
\!H{Ks{#R. assets accretion 资产增值
B*@6xS[IL assets and liabilities 资产与负债
Dg2uE8k assets betterment statement 资产递增表；资产改进表
7>-yaL{ assets lending 实物放款；有抵押贷款
%j{.0 H assets of the company passing on the death 死者去世时转移的公司资产
QIV%6q+*R assets pledged as security for liabilities 用作负债抵押的资产
h^M^ 7S assets portfolio 资产投资组合
%^.P~ s6 assets price 资产价格
K{b-TT
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$(q8y/,R*- assets realization 资产变现
',mW`ZN assets refinancing arrangement 资产再集资安排
S()Za@ [a$ assets securitization 资产证券化
s[c^"@HT assets situated outside Hong Kong 在香港以外地方的资产
|F!F{d^p assets stripping 削减资产；拆卖资产
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mU G
%LM assignee 承让人
8QF`,oXQO assignment 转让；转让书；转让契
h0VzIuV assignment of interest 权益转让
+ t]Xj1Q assignment of letters patent and trade mark 专利证书及商标转让
3s(Ia^ assignment of property 物业转让；物业转让书
v8@eW.I1 assignment right 转让权
ZBc|438[ assignor 转让人
8D~x\!(p\ associate 有联系的人；有关连人士；相联者；合伙人；联系人
r t b* n~ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
k
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@]'S eiNp associated body corporate 相联法人团体
g%\L&}Jd associated company 相联公司；联属公司
qm(1:iK,0 associated corporation 相联法团
1^{`lK ~2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
._<ii 2K' 公认会计师公会〔英国〕
JS W& rn Association of Futures Exchange Brokers 香港期货经纪协会
= n0* {~r Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
-(;LQDG | association of underwriters 承保人组织
8/Rm!.8+~ assumption of control 接管
c8DZJSO assurance 担保；保险；转易；转易书
`ROEV~ assurance of interest 权益的转易
Dip*}8$o(w at 19XX price 按一九ＸＸ年价格计算
$a.u05 at a discount 按赔价计算；按贴水价格计算；打折扣
_CdROo6I at a premium 按溢价计算；按升水价格计算
{}\CL#~y at call 通知付款；按通知
GLh]G( at constant market price 按固定市价计算
D1 X{:#| at constant price 按固定价格计算
^ M
Ey, at cost 按成本计算
BaL]mIx at current market price 按当时市价计算；按现时市价计算
A=`* r* at current price 按当时价格计算；按现时价格计算
<qY5SV, at factor cost 按要素成本计算；按生产要素成本计算
F?4Sz # at money-of-the-day price 按付款当日价格计算
;^-:b(E at or better 按指定或较佳价位〔买卖指令〕
[7\> "v6 at par 按面值计算；平价
e4.&aIC[ at sight 见票即付
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= gp :I at the close 按收市盘
Hg(5S,O2 at the opening 按开市盘
=nhzMU9c\y attestation 见证；见证条款
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j at-the-money option 平价期权
|:2c$zq attorney 受权人；受托代表人
{ ZqQ!!b attornment 新拥有人承认书
K $-;;pUl attributable profit 可归属利润
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attributable share value 可归属股份价值
Lq0 4T0 Auckland Stock Exchange 奥克兰证券交易所
F6dr auction 拍卖
gdi`x|0 auctioneer 拍卖商
"# S>I8d audit 审计；核数
e@jfIF0=} Audit Commission 审计署
_D-Riu>#J Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
m6U8)!)T 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
s~$zWx@v audit review 帐目审查
=`p&h}h-L Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
l$XA5#k
audited account 审计帐目；经审计的帐目
hC>wFC audited annual account 经审计的周年帐目
{;k_!v{ audited balance sheet 经审计的资产负债表
( cs~@ auditor 核数师；核数主任；审计师
K`4GU [ul auditor's certificate 核数师证明书；审计师证明书
X8CVY0<o auditor's report 核数师报告；审计师报告
h4 vm{ho Aussie bond 澳元债券
~:2K#q5C austerity budget 紧缩预算
8:{ q8xZ=k Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
tWk{ 1IL Australia All Ordinaries Index 澳洲所有普通股票指数
zM59UQU; Australian Dollar [AUD] 澳元
abWl ut Australian Options Market 澳大利亚期权市场
Sdc*rpH"( Australian Securities Commission 澳洲证券事务监察委员会
Yx1 D) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
RvW.@#E H0 Australian Stock Exchange 澳大利亚证券交易所
aZgNPw Austrian Schilling [ATS] 奥地利先令
?,% TU&Yn authentication 认证；鉴证
0 Q1/ n2V authority to purchase 委托购买证；委购书
(=JueF@J authorization 认可；核准；授权；授权书
( u f5\}x authorization by direction 指示授权
j=j+Nf$ authorization by instruction 指令授权
9#@Zz4Ww authorization by warrant 令状授权
IVteF*8hU authorization of unit trust 单位信托的认可
,F: =(21 authorized agent 指定代理人
(~#G'Hd authorized capital 法定资本
}1m_o@{3P authorized clerk 出市员
OCW+?B; authorized dealer 认可交易商
Qp!J:YV authorized financial institution 认可财务机构
o}~3JBn T authorized fund 认可基金
sXB+s authorized fund house 获授权的基金公司；认可基金公司
mo9$NGM&} authorized institution 认可机构
H#+xKYrp authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
tpU
D0Z) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ou6j*eSN authorized insurer 获授权保险人；获认可承保人
[g|Hj)( authorized investment 特准投资项目
v@_in(dk authorized person 获授权人
h7?.2Q&S authorized representative 获授权代表
Qy mD-A"P authorized share capital 法定股本
G (\Ckf: automated quotation system 自动报价系统
RgGA$HN/ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
p
>a w 自动交易系统〔香港期货交易所有限公司〕
CG9ba | automatic adjustment mechanism 自动调整机制
3!Bj{;A automatic adjustment system 自动调整系统
xO Ig|2^8 Automatic Clearing House 自动票据交换所
BKA]G)G7u! automatic exchange rates accumulation system 自动化汇率累集系统
XGIpU z Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
w LMvC {5 automatic teller machine [ATM] 自动柜员机
bi, mM,N/ autopay 自动转帐
l* Y[^' available assets 可用资产
| <Bpv{]P available fiscal reserve 现存财政储备
-S$$/ sR available profit 可用利润
,}<RrUfD Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
yW> R RE; average 平均；平均数；海损
J3&Sj{ o average basic salary 平均基本薪金
JS7dsO0; average consumer expenditure 平均消费开支；一般消费开支
(C\r&N average cost 平均成本
ifrq average cost of land production 增辟土地平均成本
!!+Da> average daily turnover 平均每日成交额
t/ eo] average daily wage rate 平均每日工资率
PYie D}' average expenditure pattern 平均开支模式
RbAt3k;y average growth rate 平均增长率
J wFned#T average net fixed assets 固定资产平均净值
o? dR\cxj average of relatives 相对价格平均数
la702)N{ average price 平均价格
PP-kz ;| average propensity to consume 平均消费倾向；一般消费倾向
xt))]aH average propensity to save 平均储蓄倾向；一般储蓄倾向
kY!C_kFcn average rate 平均率
i4VK{G~g" average revenue 平均收入；平均收益
$e1:Q#den2 average stock 平均库存；平均存货
V6+Zh>'S average yearly rent 平均年租
%MuaW(I o avoidance of double taxation 避免双重课税
oCA(FQ6 avoidance of tax 避税
