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2hA66ar{$ A share Ａ股；甲类股份
nIqY}?? abatement of tax 减税；减扣免税额
w4MMo ABN AMRO Bank N.V. 荷兰银行
L"du"- above-the-line expenditure 线上项目支出；经常预算支出
&{4Mo,x above-the-line receipt 线上项目收入；经常预算收入
{6y .%ysU ABSA Asia Limited 南非联合亚洲有限公司
}!7D F absolute change 绝对数值变更
]-Y]Q%A4 absolute expenditure 实际开支
E0B 2>V absolute guideline figure 绝对准则数字
|&RX>UW$W absolute interest 绝对权益
Qbt>}?- absolute order of discharge 绝对破产解除令
6M vR R absolute profit margin 绝对利润幅度
?Nze P?g absolute value 实值；绝对值
A8Z?[,Mq! absolutely vested interest 绝对既得权益
+xdFk c absorbed cost 已吸收成本；已分摊成本
f{ 5| }PL absorption 吸收；分摊；合并
Yl~?MOk absorption rate 吸收率；摊配率；分摊率
@P5@ &G ACB Finance Limited 亚洲商业财务有限公司
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2]aKi acceptable form of reciprocity 合理的互惠条件
~rJw$v acceptable rate 适当利率；适当汇率
}~~^Z tJ\ acceptance agreement 承兑协议
EC!Cv;' acceptance for honour 参加承兑
n6UU6t{ acceptor 承兑人；接受人；受票人
nMdN$E acceptor for honour 参加承兑人
nV xMo_ accident insurance 意外保险
k t0{-\
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S9#N%{8P accident insurance scheme 意外保险计划
=2)$|KC accident year basis 意外年度基准
4N=Ie}_` accommodation 通融；贷款
rxI&;F# accommodation bill 通融票据；空头票据
-/2$P accommodation party 汇票代发人
gw"l& r account balance 帐户余额；帐户结余
}' 0Xz9/ l account book 帐簿
_@;3$eB account collected in advance 预收款项
z2q5f :d8 account current book 往来帐簿
3$y L+%i account of after-acquired property 事后取得的财产报告
Au*?)X- $ account of defaulter 拖欠帐目
T9<nD"=: account payable 应付帐款
QuRg(K%: account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q|z06_3i account receivable 应收帐款
(BQ3M- account receivable report 应收帐款报表
7-g4S]r< account statement 结单；帐单；会计财务报表
TY [d%rMm account title 帐户名称；会计科目
4_0/]:~5 accountant's report 会计师报告
v]SE?xF{U Accountant's Report Rules 会计师报告规则
:;Rt#! accounting and auditing procedure 会计与审计程序；会计与核数程序
K 0H!Ds9 Accounting Arrangements 《会计安排》
+Q vgpx > accounting basis 会计基础
e+ w accounting by Official Receiver 破产管理署署长呈交的帐目
q/-j`'A_pb Accounting Circular 《会计通告》
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ZR accounting class 会计类别
CuO*>g^K[ accounting date 记帐日期；会计结算日期
<n#V accounting for money 款项核算
`(suRp8! Accounting Officer 会计主任
= / !S accounting period 会计报告期；会计期
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J=|F accounting policy 会计政策；会计方针
nGgc~E$j accounting practice 会计惯例
K f^F#dA accounting principle 会计准则
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5GL+j%7 accounting report 会计报告
IX?%H!i Accounting Services Branch [Treasury] 会计事务部〔库务署〕
<FT\u{9$ Accounting Society of China 中国会计学会
cP=mJ1 accounting statement 会计报表
$uB(@Ft. accounting system 会计制度；会计系统
nJH% pBc accounting transaction 会计事项；帐务交易
rh&Eu qE% accounting treatment 会计处理
Byvq w JY accounting year 会计年度
Nb^:_0&H@ accretion 增值；添加
G6VHl:e7z accrual 应计项目；应累算数目
Z=8CbS). accrual basis 应计制；权责发生制
[IA==B7 accrual basis accounting 应计制会计；权责发生制会计
Cfb-:e$0 accrue 应累算；应计
b/Q"j3 accrued benefit 应累算利益
qk1D# 1vl accrued charges 应计费用
!Qa7- accrued cumulative preference share dividend 应累算的累积优先股股息
Ayt!a+J accrued expenses 应累算费用
NX_S accrued interest payable 应付利息；应计未付利息
me^Gk/`Em accrued interest receivable 应收利息；应计未收利息
zN JyF;3 accrued right 累算权益
`~TGVa`D accruing profit 应累算的利润
0j MI)aY. accumulated fiscal reserve 累积财政储备
(HKm2JuFG accumulated profit 累积利润；滚存溢利
Gn4b\ y%% accumulated reserve 累积储备
&uW.V+ 3 accumulation of surplus income 累积收益盈余
wGX"R 5 acquired assets 既得资产
|T&#"q,i9% acquisition 收购；购置；取得
^BTNx2VHf acquisition cost 购置成本
/loN Outw acquisition expenses 购置费用
bA,D] acquisition of 100% interest 收购全部股权
o fCP >Z- acquisition of control 取得控制权
%'O(Y{$Y. acquisition of fixed assets 购置固定资产
EA#!h'-s acquisition of shell “买壳”
K L~sEli acquisition price 收购价
!,uw./8@Ku act of God 天灾
n z l ,y, acting partner 执事合伙人
b"bj|qF~E active market 买卖活跃的市场；交投畅旺的市场；旺市
YWFHiB7x active partner 积极参与的合伙人
ka %p S active trading 交投活跃
6I![ 5j actual circulation 实际流通
kA`qExw% actual cost 实际成本
-bfd><bs actual expenditure 实际开支；实际支出
-v@^6bQVp actual income 实际入息；实际收入；实际收益
\ vQ ( actual market 现货市场
,DLNI0u V actual price 现货价；实际价格
a9Rh actual profit 实际利润
! iqz 4E actual quotation 实盘；实际价位；实际报价
6d 8 actual year basis 按实际年度计算
MWf%Lh;R actuals 实货
/VkJ +%}+j actuarial investigation 精算调查
3I(H.u actuarial principle 精算原则
~VF,qspO actuarial report 精算师报告
~'i uh>O) Actuarial Society of Hong Kong 香港精算学会
v}@ 6"\ actuarial valuation 精算师估值
omP 7| actuary 精算师
/ KM+PeO ad referendum agreement 暂定协议；有待覆核的协定
4+:u2&I ad valorem duty 从价税；按值征税
2c]O Mtk ad valorem duty system 从价税制
]A[~2] ad valorem fee 从价费
<h[^&CY{ ad valorem tariff 从价关税
gO36tc:ce additional allowance 额外免税额
a 8TE additional amount for unexpired risk 未过期风险的额外款额
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gX additional assessable profit 补加应评税利润
p9J( ,} additional assessment 补加评税
\W!<xE additional commitment 额外承担
d[de5Xra additional commitment vote 额外承担拨款
akoI LX~u additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
l|9`22 G additional dependent parent allowance 供养父母额外免税额
**"sru;@= additional provision 额外拨款
j^M@0 o additional stamp duty 附加印花税
x g@;d additional tax 补加税罚款；补加税款
de[_T%A Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
k9
E ?5 adjudged bankrupt 被裁定破产
2J$Uz,@ adjudicated bankrupt 裁定破产人
'|.u*M, b adjudication fee 裁定费；评定印花税额手续费；评估契据费
U*t `hn-xs adjudication of bankruptcy 裁定破产；宣告破产
GS@ wG adjudication of insolvency 裁定无力偿还债务
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L{a P adjusted actual 经调整的实数；调整后的实数
1L ow[i adjusted current assets 经调整的流动资产；调整后的流动资产
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%# adjusted figure 经调整的数字；调整后的数额
O;r 8l+ adjusted liabilities 经调整的负债；调整后的负债
I| h G"i adjusted loss 经调整的亏损；调整后的亏损
qabM@+ m[ 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
a<Ta *:R$0 adjusted profit 经调整的利润；调整后的利润
X |as1Y$O+ adjusted surplus 经调整的盈余额；调整后的盈余额
O<5bsKw'r adjusted value 经调整的价值；调整后的价值
XOo N D adjustment 调整；修订；理算〔保险〕
_]NM@ 'e adjustment centre 调剂中心
s_|wvOW)' adjustment lag 调整过程的时间差距；调整时差
quR':=S5f adjustment mechanism 调整机制
g6S8@b))| adjustment of loss 亏损调整
mGX;JOjZ adjustment process 调整过程；调整程序
cuHs`{u@P adjustment range 调整幅度
I]h+24 _S administered exchange rate 受管制汇率
%u#pl=k} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
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v^pE= f */ administration fee 手续费；行政费
Sx}h$E: administration in bankruptcy 破产管理
w% M 0Mu administration order 遗产管理令
r\yj$Gu>( administrator 管理人；遗产管理人
6sntwT"? administrator of the estate 遗产管理人
1}9@aKM admission of debt 债项承认书
S =2-<R admission of proof 接纳债权证明
Qu!Lc:oM? advance 放贷款项；垫付款项；预支款项；预付款项
0IxXhu6v advance account 暂支帐目；预付款帐户
<kt,aMw[* advance compensation 预付补偿金
( @mvNlc: advance from shareholder 股东垫款
G V * B$ advance pending reimbursement 预支以待日后付还
10{ZW@!7 advanced economy 先进经济体系
K t9:V, advancement 预付；预付财产
y$7<ZBG advances warrant 垫款令
nJlrBf_Kj advancing 贷出
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7u adverse balance 逆差
/`3< @{D adverse exchange 逆汇
-Y{P" !p0 advertisement addressed to shareholders 在报章刊登的致股东通告
6 I"Q9( advice for collection 托收通知书
]_ @5LvI advice of drawing 提款通知书；汇票通知书
0 @~[SXR advice of payment 付款通知
pl%3RVpoc Advisory Committee [Securities and Futures Commission]
EJ"[{A V 谘询委员会〔证券及期货事务监察委员会〕
L@XhgQ Advisory Committee on Diversification 经济多元化谘询委员会
r1]shb%J? affidavit 誓章；遗产申报誓章
5Jlz$]f affidavit of no receipt 述明无收款的誓章
" 8>*O;x k affiliate 联号；联营公司；附属公司
5Z,^4 6J affiliated company 附属公司；联号；联营公司
aovRm|aOo' affirmation [estate duty] 非宗教式宣誓〔遗产税〕
YD 1u affordability 负担能力
ojni+} >_ African Development Bank [AfDB] 非洲开发银行
G BV]7. after-acquired property 事后取得的财产
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iKe after-hours dealing 市后交易
eJIBkFW/3y after-tax profit 税后盈利；税后利润；税后溢利
^
1}_VB)^ agency agreement 代理协议
0ZlF#PJA agency expenses 代理机构的开支
qQv?J]l agency fee 代理费
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Mjjt Agency Law 《代理法》
Ol"*(ea-TX agent 代理人；承销人
3~iIo&NZ agent of company 公司代理人
=0c yGo agent's fee 代理人费；经纪费
tT>~;l%' aggregate 总计；总数；总体数字
h/W@R_Y aggregate amount 总款额；总额
u(S~V+<@Z aggregate assets and liabilities 总体资产与负债
L&H 4fy! > aggregate at constant price 按固定价格计算的总体数字
R-+k>_96| aggregate demand 总需求
x|&A^hQ aggregate gross position 总持仓量
ZaBGkDX5 aggregate limit 总限额
~ &8ag` aggregate of salaries tax 合计薪俸税
ZnVi.s ~1V aggregate performance 总体表现；总体业绩
N&n2\Y aggregate supply 总体供应
o|F RG{TJ aggregate surplus 总盈余
?aR)dQ aggregate total 整体总额
:80!-F*\ aggregate value 总值；合计价值
nSdta'6 aggregated basis 合计基准
R s_bM@ aggregated net chargeable income 合计应课税入息实额
}%Dsy2:y aggregation 合并计算；合计；总和
,{!~rSq-l aggregation of incomes of husband and wife 夫妇入息合并计算
_1S^A0ft aggregation of property 财产的总和
Z6#}6Y{ agio 差价；贴水
B/hL 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》
$)t ]av Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
r P Wn 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
="hh=x.5J Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
q'{LTg0kk 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
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:a Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
/X>Fn9 mM 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7m3|2Qv agreement for a settlement 授产协议
H.cN(7LXm agreement for assignment 转让协议
aUUr&yf_L agreement for sale 售卖协议；买卖协议
AdMA|!|:hc agreement for sale and purchase 买卖协议
1D159 NLB agreement for the payment of interest 支付利息协议
kW=g:m agreement for the repayment of money 还款协议
^o^[ p % agreement of reinsurance 再保险协议
X~wkqI#d%E Agricultural Bank of China 中国农业银行
<J" 7ufHSQ air passenger departure tax 飞机乘客离境税
rjqQWfShY Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
s8 S[w airport tax 机场税
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alcohol duty 酒精税
z=C'qF` alienation 让与；让渡；转让
+s?0yH-%p alimony 生活费；赡养费
%6 r MS} All Ordinaries Index [AOI] 所有普通股指数
) in hPd all risks 全险；综合险
O/b~TVA All Sales Record for Stock Market 《股票市场成交报告》
p!5= 1$ Allied Capital Resources Limited 新联财务有限公司
:KY920/, all-items index [Consumer Price Index] 总指数〔消费物价指数〕
L7oLV?k allocation letter 拨款信件
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GP2x#: allocation of fund 分配款项；预留款项
U,Py+c6 allocation of profit 利润分配；溢利分配
yM}b allocation warrant 拨款令
T 1'8<pJ^ allotment 分配；配股
U^+xCX< allotment notice 股份配售通知；配股通知
.PjJ g^^ allotment of shares 股份分配
=d07c allowable 可获宽免；免税的
.u[h K allowable business loss 可扣除的营业亏损
"o" ujQ(v allowable expenses 可扣税的支出
rz/^_dV allowance 免税额；津贴；备抵；准备金
1HOYp*{#wP allowance for debts 债项的免税额
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!gkJ allowance for depreciation by wear and tear 耗损折旧免税额
i=67 allowance for funeral expenses 殡殓费的免税额
hF`e>?bN allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ia=eFW t. allowance for repairs and outgoings 修葺及支出方面的免税额
ND);7 allowance to debtor 给债务人的津贴
LvP{"K; alteration of capital 资本更改
d#~^)r alternate trustee 候补受托人
2(SK}<X amalgamation 合并
$@]tTz;b ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
N$u;Q(^ ambit of charges 征税范围；收费范围
d:KUJ
Y. amended valuation 经修订的估值
!=%E&e] American Commodities Exchange 美国商品交易所
GMc{g American Express Bank Limited 美国运通银行
)nJo\HFXv American Stock Exchange 美国证券交易所
o#(z*v@ amortization 摊销
yL =*yC amount due from banks 存放银行同业的款项
s-^B)0 T! amount due from banks abroad 存放海外银行同业的款项
)na 8a! amount due from holding companies 控股公司欠款
y k =o amount due from local banks 存放本港银行同业的款项
We7~ tkl( amount due to banks 银行同业的存款
i q s amount due to banks abroad 海外银行同业的存款
2E q?^ )s amount due to holding companies 控股公司存款
Yr9>ATR amount due to local banks 本港银行同业的存款
P_ : A%T amount due to outport banks 外埠银行同业的存款
kaSi sjd amount for note issue 发行纸币的款额
-mD<8v[F amount of bond 担保契据的款额
}` &an$Mu amount of consideration 代价款额
P}=u8(u amount of contribution 供款数额
{P' TtlEp amount of indebtedness 负债款额
G01 J1Ll} amount of principal of the loan 贷款本金额
S w##C
l# amount of rates chargeable 应征差饷数额
6k?,'&z|~ amount of share capital 股本额
%EC{O@EAk amount of sums assured 承保款额
KIt:ytFx amount of variation 变动幅度
\SB~rz"A amount of vote 拨款数额
8J60+2Wa amount payable 应付款额
^Y mq<*X amount receivable 应收款额
fBgW0o.Bu Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8)(<U/ analysis 分析
e_Cns & ancillary risk 附属风险
8<z]rLQw?% annual account 周年帐目；周年帐目报表；年度决算；年结
A 0L&p(i annual accounting date 年结日期
:J a]Vt annual allowance 每年免税额；年积金；年度津贴；年津
YS$? Wz annual balance 年度余额
:mwNkT2et annual disposable income 每年可动用收入
kbij Zj{ annual estimates 周年预算
1UR ;} annual fee 年费
jY.iQBhjEB annual general meeting 周年大会
+q z"+g annual growth rate 年增率；每年增长率
%m8;Lh- X annual long-term supplement 长期个案每年补助金
L%D:g y9o annual pensionable emolument 可供计算退休金的年薪
WU}?8\?U% annual report 年报
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<LvT Annual Report on the Consumer Price Index 《消费物价指数年报》
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annual return 周年报表；周年申报表；每年报税表格
GyE-fB4C Annual Return Rules 《周年报表规则》
}=kf52Am,} annual review of consumer prices 每年消费物价回顾
99T_y `df annual roll-forward basis 逐年延展方式
n}8J-/(|+ annual salary 年薪
]? <j]u0J annual statement 年度报表；年度决算表
/mELnJ^ 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
r[P5
ufy2] annuitant 年金受益人
d',OQ,~{ annuity 年金
c* +yJNm3> annuity contract 年金合约
I+ZK \?Rs annuity on human life 人寿年金
[UJC/GtjS antecedent debt 先前的债项
kNX"Vo]1 ante-dated cheque 倒填日期支票
<|= U rG anticipated expenditure 预期开支
5l"EQ9 anticipated net profit 预期纯利
d8 1u anticipated revenue 预期收入
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anti-inflation measure 反通货膨胀措施
5B+>28G% anti-inflationary stance 反通货膨胀立场
R(dVE\ u apparent deficit 表面赤字
1 1Kbj`sRZ apparent financial solvency 表面偿债能力
!f~ =p apparent partner 表面合伙人
zo*YPDEm" application for personal assessment 个人入息课税申请书
x,W)qv application of fund 资金应用
XW!a?aLNX application to release as liquidator and to destruct the books of accounts and documents
i#I+ 申请免除清盘人职务及毁灭帐簿与文件
i?R+Ul` Q appointed actuary 委任精算师
V =" ;vRS8 appointed auditor 委任核数师；委任审计师
v3 $+ l1 appointed trustee 委任的受托人
|1d;0*HIgX appointer 委任人
voRr9E*n apportioned pro rata 按比例分摊
t#s?: apportionment 分配；分摊
LM:|Kydp3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
cr!6qv 1 apportionment formula 分摊方程式
3`@al hD' apportionment of estate duty 遗产税的分摊
e|:# Y^ appraisal 估价；评估
_%G)Uz{3 appreciable growth 可观增长
\VL[,z=q. appreciable impact 显着影响
s jOyg!e appreciable increase 可观增长
)zK`*Fa
az appreciation 增值；升值
G{*m] 0Q appreciation against other currencies 相对其他货币升值
<1tFwC|4BJ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
\VmqK&9 appreciation tax 增值税
4am`X1YV# appropriation 拨款；拨用；拨付
I8r5u=PH appropriation account 拨款帐目
(g2?&b
iuz Appropriation Bill 拨款法案
1(C3;qlVD appropriation-in-aid system 补助拨款办法
/{pVYY approved assets 核准资产
G%N/]]ll approved basket stock 认可一篮子证券
6Q]c]cCu approved budget 核准预算
g+8j$w} approved charitable donation 认可慈善捐款
'LZF^m _<< approved charitable institution 认可慈善机构
uSSnr#i^j approved currency 核准货币；认可货币
*ayn<Vlh`^ approved estimates 核准预算
fu |N{$h%X approved estimates of expenditure 核准开支预算
h4C DZ approved overseas insurer 核准海外保险人
srfFJX7* approved overseas trust company 核准海外信托公司
+(/?$dRH approved pooled investment fund 核准汇集投资基金
A:Z$i5%' approved provident fund scheme 认可公积金计划
55xv+|k approved provision 核准拨款
qJ QE|VM& approved redeemable share 核准可赎回股份
D$g|f[l approved regional stock 认可地区性证券
ZN!OM)@:! approved retirement scheme 认可退休金计划
O[Xl*9P approved subordinated loan 核准附属贷款
hQ&S*f&=' arbitrage 套戥；套汇；套利
,)mqd2)+" arbitrageur 套戥者；套汇者
R
}M'D15 arbitrary amount 临时款项
;=X6pK arrangement 措施；安排；协定
m7X&"0X arrears 欠款
fr S1<+ arrears of pay 欠付薪酬
/ G $8 j$ arrears of revenue 逾期未收税款；逾期未收的帐项
xlVQ[Mt articles of association 组织章程；组织细则；组织章程细则
% zE_Q Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
XQ.czj ascertainment of profit 确定利润
Tyu]1 4L "Asia Clear" “亚洲结算系统”
U JG )-x Asia Commercial Bank Ltd. 亚洲商业银行有限公司
_[8 xq:G Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
(g, lDU[= Asian Development Fund [ADF] 亚洲发展基金
^,zE Nqg7 Asian dollar bond 亚洲美元债券
Mw!?2G[| Asian dollar market 亚洲美元市场
4kGA`Xh S* Asian dollar rate 亚洲美元利率
h: :'s&| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
evf){XhT;n Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
dq%N,1.F
asked price 沽盘；喊价；索价；卖方报价
hGi"=Oud2 assessable income 应评税入息
mfOr+ assessable loss 应评税亏损
Q&: % U assessable profit 应评税利润
X}'3N'cbkU assessable value 应评税值
5)4*J. assessed profit 估定利润
$Tu %dE(OF assessed value 经评估价值
:)}iWKAse assessment 评税；评定；估价；评税单
u2K{3+r`' assessment number 评税编号；估价编号
P<GY"W+r R assessment of additional tax 补加税评税
b)@%gS\F assessment of performance 业绩评估；实绩评价
7uJy<O
Assessor 评税主任
Z"# ysC asset price bubbles 资产价格泡沫
.!0),KmkK asset-backed securities 具资产保证的证券
dT8m$}h9 assets accretion 资产增值
`+$'bNPn& assets and liabilities 资产与负债
qF=D,Dlz assets betterment statement 资产递增表；资产改进表
?cr;u~-= assets lending 实物放款；有抵押贷款
=-jk p assets of the company passing on the death 死者去世时转移的公司资产
.$)'7 assets pledged as security for liabilities 用作负债抵押的资产
ju8tNL,J assets portfolio 资产投资组合
QQP bKok> assets price 资产价格
{55{ YDqx assets quality 资产质素
B, nCx=\S assets realization 资产变现
p3 I{ assets refinancing arrangement 资产再集资安排
yCkfAx8 ] assets securitization 资产证券化
JC`|GaUy assets situated outside Hong Kong 在香港以外地方的资产
W3* BdpTw assets stripping 削减资产；拆卖资产
t
),~w,7(J assets value 资产值
A/RHb^ N assignee 承让人
`;WiTE)&) assignment 转让；转让书；转让契
6~?7CK assignment of interest 权益转让
sLK J<=0i assignment of letters patent and trade mark 专利证书及商标转让
'{XDh K assignment of property 物业转让；物业转让书
9 Am&G assignment right 转让权
r~F T, assignor 转让人
xc Wr hg associate 有联系的人；有关连人士；相联者；合伙人；联系人
84)$ CA+NX Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
;YNN)P%" associate member 附属会员
K"VphKvR associated body corporate 相联法人团体
!uLAW_~ associated company 相联公司；联属公司
g 'c4&Do associated corporation 相联法团
ZH/ ^``[. Association of Chartered Certified Accountants [ACCA] [United Kingdom]
A=!&2( 公认会计师公会〔英国〕
2G:)27Q- Association of Futures Exchange Brokers 香港期货经纪协会
<(`dU&&%"} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Mcc774'*9 association of underwriters 承保人组织
G U~?S'{ assumption of control 接管
(7`goi7M assurance 担保；保险；转易；转易书
fL
ng[& assurance of interest 权益的转易
-(~Tu>KaH at 19XX price 按一九ＸＸ年价格计算
j(F%uUpN at a discount 按赔价计算；按贴水价格计算；打折扣
6@g2v^ % at a premium 按溢价计算；按升水价格计算
p.TR1BHw at call 通知付款；按通知
<M nz R at constant market price 按固定市价计算
UoPd>q4Uj at constant price 按固定价格计算
?H eC+=/Z at cost 按成本计算
xb0hJ~e at current market price 按当时市价计算；按现时市价计算
XV1#/@H; at current price 按当时价格计算；按现时价格计算
T[U&Y`3g at factor cost 按要素成本计算；按生产要素成本计算
~[Mk QJxe at money-of-the-day price 按付款当日价格计算
kU_bLC?>D at or better 按指定或较佳价位〔买卖指令〕
WRZ i^B8 @ at par 按面值计算；平价
su j? e6 at sight 见票即付
15VOQE5Fl` at the close 按收市盘
xB]~%nC [O at the opening 按开市盘
tf|/_Y 2 attestation 见证；见证条款
U4%d # at-the-money option 平价期权
d]VL( & attorney 受权人；受托代表人
jC
,foqL attornment 新拥有人承认书
c.m ' %4 attributable profit 可归属利润
c_}i(H Q attributable share value 可归属股份价值
K8Gc5#OF Auckland Stock Exchange 奥克兰证券交易所
T({:Y. A; auction 拍卖
* gr{ {c auctioneer 拍卖商
X /lLM` audit 审计；核数
sI/Hcm Audit Commission 审计署
K6@ QZc5.! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
{,*G }/9< 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〕
epCU(d*b audit review 帐目审查
PP/M-Jql) Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
T=:O(R1*0 audited account 审计帐目；经审计的帐目
Wd~aSz9 audited annual account 经审计的周年帐目
~l}rYi>g% audited balance sheet 经审计的资产负债表
->6 /L) auditor 核数师；核数主任；审计师
H!4!1J.=xw auditor's certificate 核数师证明书；审计师证明书
!Y!Cv % auditor's report 核数师报告；审计师报告
# ,u7lAz Aussie bond 澳元债券
IKKd austerity budget 紧缩预算
;{ XKZ} Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{CR~G2Z Australia All Ordinaries Index 澳洲所有普通股票指数
W)1)zOD Australian Dollar [AUD] 澳元
<oI{:KH Australian Options Market 澳大利亚期权市场
_Z.lr\ Australian Securities Commission 澳洲证券事务监察委员会
49nZWv48"_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
%h g=@7,| Australian Stock Exchange 澳大利亚证券交易所
= PcmJG ] Austrian Schilling [ATS] 奥地利先令
\o?zL 7 authentication 认证；鉴证
@R9zLL6#7 authority to purchase 委托购买证；委购书
Um )0jT authorization 认可；核准；授权；授权书
&1%W-&bc6 authorization by direction 指示授权
2J Yp.CJv authorization by instruction 指令授权
O}MY:6Pe authorization by warrant 令状授权
<wFR%Y/j authorization of unit trust 单位信托的认可
=2s 5>Oz+ authorized agent 指定代理人
S+R<wv ,6 authorized capital 法定资本
" V&2 g? authorized clerk 出市员
/4YXx|V authorized dealer 认可交易商
pNcNU[c authorized financial institution 认可财务机构
AEX]_1TG authorized fund 认可基金
p \; * : authorized fund house 获授权的基金公司；认可基金公司
+&jWM-T"- authorized institution 认可机构
sT[)r]`T authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
3uw u}aw authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
K%Mm'$fTw authorized insurer 获授权保险人；获认可承保人
)@Z J3l. authorized investment 特准投资项目
}IC$Du# authorized person 获授权人
LU_@8i: authorized representative 获授权代表
L5(rP\B authorized share capital 法定股本
Dn) =V. automated quotation system 自动报价系统
}pbyC Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$)mq 自动交易系统〔香港期货交易所有限公司〕
[z]@ <99/ automatic adjustment mechanism 自动调整机制
x1Q}B automatic adjustment system 自动调整系统
df
nmUE Automatic Clearing House 自动票据交换所
W8,XSUl automatic exchange rates accumulation system 自动化汇率累集系统
f-y4V} Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6TbDno/!' automatic teller machine [ATM] 自动柜员机
6dV@.(][a autopay 自动转帐
(zWzF_v available assets 可用资产
Bz_['7D available fiscal reserve 现存财政储备
n!|K# available profit 可用利润
'X_iiR8n@p Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
f Piq
average 平均；平均数；海损
RV.z xPw>> average basic salary 平均基本薪金
{p|OKf average consumer expenditure 平均消费开支；一般消费开支
gd_w;{WP average cost 平均成本
y%|nE(( average cost of land production 增辟土地平均成本
Y:^~KS=U z average daily turnover 平均每日成交额
7$z")JB average daily wage rate 平均每日工资率
ibl^A= average expenditure pattern 平均开支模式
Bg-C:Ok 2' average growth rate 平均增长率
$ N5VoK average net fixed assets 固定资产平均净值
r6Lb0PzMf average of relatives 相对价格平均数
9;&2LT7z average price 平均价格
Y:FV+ SI average propensity to consume 平均消费倾向；一般消费倾向
ndOPD]A' average propensity to save 平均储蓄倾向；一般储蓄倾向
@\i6m]\X average rate 平均率
Lbq"( b average revenue 平均收入；平均收益
mbsdiab#N average stock 平均库存；平均存货
Sr) /
Mf average yearly rent 平均年租
L 4zSro:Si avoidance of double taxation 避免双重课税
vYL{5,t {1 avoidance of tax 避税
