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p t>g A share Ａ股；甲类股份
7? q Rz abatement of tax 减税；减扣免税额
kw5`KfG9 ABN AMRO Bank N.V. 荷兰银行
=S|dzgS/ above-the-line expenditure 线上项目支出；经常预算支出
|[MtUWEW above-the-line receipt 线上项目收入；经常预算收入
{3K`yDF ABSA Asia Limited 南非联合亚洲有限公司
T4 9^ absolute change 绝对数值变更
rl:D>t(:. absolute expenditure 实际开支
\' >d.'d absolute guideline figure 绝对准则数字
\
6 : 7 absolute interest 绝对权益
6yedl0@wa! absolute order of discharge 绝对破产解除令
nO q`Cwh9 absolute profit margin 绝对利润幅度
B\6% .R absolute value 实值；绝对值
Z6_ fI absolutely vested interest 绝对既得权益
Wrs 6t absorbed cost 已吸收成本；已分摊成本
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=C,5r absorption 吸收；分摊；合并
^2"3h$DJfS absorption rate 吸收率；摊配率；分摊率
<4jqF 4
W ACB Finance Limited 亚洲商业财务有限公司
)q>q]eHz acceptable form of reciprocity 合理的互惠条件
mxmj acceptable rate 适当利率；适当汇率
k ;!}nQ& acceptance agreement 承兑协议
5 8gkE94 acceptance for honour 参加承兑
2;`WI:nt acceptor 承兑人；接受人；受票人
WU{9lL= acceptor for honour 参加承兑人
@8U8> 'zDE accident insurance 意外保险
jl,>0 MA Accident Insurance Association of Hong Kong 香港意外保险公会
zC>zkFT>H accident insurance scheme 意外保险计划
]DLs'W;) accident year basis 意外年度基准
!'8jy_<9 accommodation 通融；贷款
fU ^5D l accommodation bill 通融票据；空头票据
].3@ Dk accommodation party 汇票代发人
F tay8m@f account balance 帐户余额；帐户结余
h?-M+ Ac account book 帐簿
~otV'= /my account collected in advance 预收款项
M b(hdS90 account current book 往来帐簿
IS%e5 account of after-acquired property 事后取得的财产报告
M`QK{$1p account of defaulter 拖欠帐目
QHw{@* account payable 应付帐款
z9ZS& => account payee only [A/C payee only] 只可转帐；存入收款人帐户
%QFeQ(b/( account receivable 应收帐款
Dj x[3[' account receivable report 应收帐款报表
lcuqzX{7 account statement 结单；帐单；会计财务报表
/|,:'W %U account title 帐户名称；会计科目
m";?B1%x accountant's report 会计师报告
]h}O&K/ Accountant's Report Rules 会计师报告规则
:[bpMP<bz; accounting and auditing procedure 会计与审计程序；会计与核数程序
ky @DH(^> Accounting Arrangements 《会计安排》
t[X,m]SX accounting basis 会计基础
884 -\M"h accounting by Official Receiver 破产管理署署长呈交的帐目
CC XOxd Accounting Circular 《会计通告》
hXQo>t-$ accounting class 会计类别
g/`z.? accounting date 记帐日期；会计结算日期
K#a_7/!v/ accounting for money 款项核算
!-s 6B Accounting Officer 会计主任
uEDvdd#V. accounting period 会计报告期；会计期
l8RKwECdPn accounting policy 会计政策；会计方针
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accounting practice 会计惯例
VpWpC& accounting principle 会计准则
V; 1i/{ accounting record 会计记录
4B'-tV accounting report 会计报告
=xRxr @ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^LAdN8Cbb Accounting Society of China 中国会计学会
^1`T_+#[s accounting statement 会计报表
c$~J7e6$ accounting system 会计制度；会计系统
A:,R.P>`C accounting transaction 会计事项；帐务交易
*sq+ Vc( accounting treatment 会计处理
UszR. Z accounting year 会计年度
XMm (D!6 accretion 增值；添加
`d!~ )D accrual 应计项目；应累算数目
+*KDtqZjk accrual basis 应计制；权责发生制
S<"`9r)av accrual basis accounting 应计制会计；权责发生制会计
~ ]^<* R accrue 应累算；应计
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accrued benefit 应累算利益
s ]i<D9h accrued charges 应计费用
X.JPM{] accrued cumulative preference share dividend 应累算的累积优先股股息
.*+e?- accrued expenses 应累算费用
81Ityd-} accrued interest payable 应付利息；应计未付利息
f<P>IE accrued interest receivable 应收利息；应计未收利息
$iOkn|~<@W accrued right 累算权益
0xpE +GY accruing profit 应累算的利润
VMV~K7%0 accumulated fiscal reserve 累积财政储备
rI4N3d;C accumulated profit 累积利润；滚存溢利
Fn*)!,) accumulated reserve 累积储备
gcl w>((5 accumulation of surplus income 累积收益盈余
JsbH'l acquired assets 既得资产
W kK.ON^ acquisition 收购；购置；取得
T.iVY5^< acquisition cost 购置成本
I)}T4OOc/ acquisition expenses 购置费用
Wup%.yT~Ds acquisition of 100% interest 收购全部股权
Ub<^;Du5 acquisition of control 取得控制权
:qO)^~x acquisition of fixed assets 购置固定资产
=.f<"P51k acquisition of shell “买壳”
]|)M /U * acquisition price 收购价
BZ>,Qh!J act of God 天灾
5=9gH acting partner 执事合伙人
7wwlZ;w active market 买卖活跃的市场；交投畅旺的市场；旺市
!-Md+I_ active partner 积极参与的合伙人
(vr
v -4 active trading 交投活跃
hPgDK.R' actual circulation 实际流通
a$h
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R9O[`~BA2 actual expenditure 实际开支；实际支出
j[\aGS7u actual income 实际入息；实际收入；实际收益
0vi\o`**Mj actual market 现货市场
OQa;EBO actual price 现货价；实际价格
?)'+l actual profit 实际利润
:H`Z.>K actual quotation 实盘；实际价位；实际报价
oM)4""| actual year basis 按实际年度计算
J-+p]xG actuals 实货
3M<T}> actuarial investigation 精算调查
Ik j_
0/%F actuarial principle 精算原则
e8 $OV4X actuarial report 精算师报告
D}7G|gX1 Actuarial Society of Hong Kong 香港精算学会
+ hKH\] actuarial valuation 精算师估值
l?swW+ x\ actuary 精算师
O5 ?3 nYHa ad referendum agreement 暂定协议；有待覆核的协定
!:w& eFC6 ad valorem duty 从价税；按值征税
PR*qyELu ad valorem duty system 从价税制
_4MT,kN ad valorem fee 从价费
:h60 ad valorem tariff 从价关税
|4A938'4j additional allowance 额外免税额
ck\gazo~q additional amount for unexpired risk 未过期风险的额外款额
Yeb-u+23 additional assessable profit 补加应评税利润
0@*EwI additional assessment 补加评税
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$L1T additional commitment 额外承担
coFQu ; i additional commitment vote 额外承担拨款
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\l_St@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
jbK<" T5 additional dependent parent allowance 供养父母额外免税额
o5 |P5h additional provision 额外拨款
6qzy eli additional stamp duty 附加印花税
TWAt)Q"J additional tax 补加税罚款；补加税款
n8vteGQ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3# r ` e adjudged bankrupt 被裁定破产
R=u!Rcv R adjudicated bankrupt 裁定破产人
r2; )VS adjudication fee 裁定费；评定印花税额手续费；评估契据费
Ve\=By-a| adjudication of bankruptcy 裁定破产；宣告破产
0R[onPU_vZ adjudication of insolvency 裁定无力偿还债务
H@!kgaNF adjusted actual 经调整的实数；调整后的实数
&[iunJv:eq adjusted current assets 经调整的流动资产；调整后的流动资产
8 WvQ[cd adjusted figure 经调整的数字；调整后的数额
5/"&C-t adjusted liabilities 经调整的负债；调整后的负债
A *_ |/o adjusted loss 经调整的亏损；调整后的亏损
"=ogO/_Q" adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
CH3bpZv adjusted profit 经调整的利润；调整后的利润
3D/<R|p adjusted surplus 经调整的盈余额；调整后的盈余额
($A0u mW1% adjusted value 经调整的价值；调整后的价值
#_}r)q
adjustment 调整；修订；理算〔保险〕
_ZU.;0 adjustment centre 调剂中心
FeAMt adjustment lag 调整过程的时间差距；调整时差
ss>p adjustment mechanism 调整机制
skR I \ adjustment of loss 亏损调整
H(k-jAO, adjustment process 调整过程；调整程序
i4 Vv6Sx1 adjustment range 调整幅度
MY `V0 administered exchange rate 受管制汇率
6} 9`z8 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ko|p&-Z; administration expenses 行政费用
#3m7`}c administration fee 手续费；行政费
Gv uX"J administration in bankruptcy 破产管理
w~I;4p~(N administration order 遗产管理令
dN)!B!*aI administrator 管理人；遗产管理人
w` ;>+_ E7 administrator of the estate 遗产管理人
Jg\1(ix admission of debt 债项承认书
c!} )%{U admission of proof 接纳债权证明
V)g{ Ew]: advance 放贷款项；垫付款项；预支款项；预付款项
rAZsVnk? advance account 暂支帐目；预付款帐户
cw)'vAE advance compensation 预付补偿金
)]~;A c^x advance from shareholder 股东垫款
;$= GrR advance pending reimbursement 预支以待日后付还
5? rR'0 advanced economy 先进经济体系
ek3,ss3 advancement 预付；预付财产
!tL&Ktoj advances warrant 垫款令
;x=r.3OQy advancing 贷出
-w#Hy>E adverse balance 逆差
+GqV9x 8 adverse exchange 逆汇
7 ,! [oY[ advertisement addressed to shareholders 在报章刊登的致股东通告
ahJu+y advice for collection 托收通知书
[hT|]|fJS; advice of drawing 提款通知书；汇票通知书
f/Q7WXl0
advice of payment 付款通知
v%%;Cp73 Advisory Committee [Securities and Futures Commission]
XdR^, ;pWE 谘询委员会〔证券及期货事务监察委员会〕
[C TR8 Advisory Committee on Diversification 经济多元化谘询委员会
OY>0qj affidavit 誓章；遗产申报誓章
KKLW-V\6K affidavit of no receipt 述明无收款的誓章
<h"*"q|9 affiliate 联号；联营公司；附属公司
j%y)%4F8 affiliated company 附属公司；联号；联营公司
[)&( zJHX affirmation [estate duty] 非宗教式宣誓〔遗产税〕
y$n`+%_ affordability 负担能力
eGJ}';O,g African Development Bank [AfDB] 非洲开发银行
R:LT hFx after-acquired property 事后取得的财产
^%:syg_RM[ after-hours dealing 市后交易
==z,vxr after-tax profit 税后盈利；税后利润；税后溢利
;:)?@IuSy agency agreement 代理协议
&InMI#0mV agency expenses 代理机构的开支
yj +HU5L4 agency fee 代理费
0,x<@.pW Agency Law 《代理法》
EN!Q]O | agent 代理人；承销人
:',Q6j( s agent of company 公司代理人
7P2?SW^ agent's fee 代理人费；经纪费
+UTs2*H/^ aggregate 总计；总数；总体数字
u3>D vl@ aggregate amount 总款额；总额
s{]2~Z^2od aggregate assets and liabilities 总体资产与负债
a#qC.,$A aggregate at constant price 按固定价格计算的总体数字
edW:(19} aggregate demand 总需求
Z}
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0f<$S$~h aggregate limit 总限额
ee=d*) aggregate of salaries tax 合计薪俸税
<&$:$_ah aggregate performance 总体表现；总体业绩
a &89K aggregate supply 总体供应
C "We>! aggregate surplus 总盈余
1ukCH\YgU aggregate total 整体总额
IO4 8sV } aggregate value 总值；合计价值
9se ,c aggregated basis 合计基准
@zHT Ki` aggregated net chargeable income 合计应课税入息实额
pxs#OP aggregation 合并计算；合计；总和
y,`SLgBID aggregation of incomes of husband and wife 夫妇入息合并计算
EZ.|6oug\ aggregation of property 财产的总和
6tBh`nYB= agio 差价；贴水
S1R:/9
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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
V+M=@Pvp9 《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》
{' QA0K Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\2K _"5 《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》
*k] izWsV* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
PJCRvs |X 《香港政府和大韩民国政府关于相互促进和保护投资协定》
V_SZp8 agreement for a settlement 授产协议
i8tH0w/(M agreement for assignment 转让协议
$g?`yE(K agreement for sale 售卖协议；买卖协议
3%JPJuNVw agreement for sale and purchase 买卖协议
m R3km1T agreement for the payment of interest 支付利息协议
n;eK2+}] agreement for the repayment of money 还款协议
wV9[Jl\Z agreement of reinsurance 再保险协议
Hz&.]yts2J Agricultural Bank of China 中国农业银行
2JV,A Zf air passenger departure tax 飞机乘客离境税
#SzCd&hI Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<L 72nwcK airport tax 机场税
d`_X$P 4y alcohol duty 酒精税
wjr1 ?c alienation 让与；让渡；转让
]y3'6! alimony 生活费；赡养费
6uU2+I All Ordinaries Index [AOI] 所有普通股指数
TzCNY@y all risks 全险；综合险
> 4zH\T! All Sales Record for Stock Market 《股票市场成交报告》
#_,
l7q8U Allied Capital Resources Limited 新联财务有限公司
$Y mD; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
>q:0w{.TU allocation letter 拨款信件
RK*ZlD< allocation of fund 分配款项；预留款项
dh~+0FZ{A allocation of profit 利润分配；溢利分配
:d7tzYT ^ allocation warrant 拨款令
M] +FTz allotment 分配；配股
Ier0F7]I allotment notice 股份配售通知；配股通知
DKjkO5R\ allotment of shares 股份分配
\ > @'wl allowable 可获宽免；免税的
Z?vbe}pUM allowable business loss 可扣除的营业亏损
U(.3[x allowable expenses 可扣税的支出
0 ;b%@_E allowance 免税额；津贴；备抵；准备金
aK%i =6j! allowance for debts 债项的免税额
m|RA@sY%` allowance for depreciation by wear and tear 耗损折旧免税额
;n9r;$!f allowance for funeral expenses 殡殓费的免税额
\s.c.c*eh; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Y+k)d^6r allowance for repairs and outgoings 修葺及支出方面的免税额
&wlSOC')j allowance to debtor 给债务人的津贴
P(1 bd"Q alteration of capital 资本更改
pMB~Lt9 alternate trustee 候补受托人
5df~] -=0Y amalgamation 合并
{~"&$DY2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7h4"5GlO0 ambit of charges 征税范围；收费范围
kT!Y~c amended valuation 经修订的估值
eQ}o;vJN American Commodities Exchange 美国商品交易所
Btmv{'T_y@ American Express Bank Limited 美国运通银行
W6&s_ ( American Stock Exchange 美国证券交易所
)1KlcF amortization 摊销
JVzU'd;1! amount due from banks 存放银行同业的款项
]"3(UKx amount due from banks abroad 存放海外银行同业的款项
@bN`+DC!< amount due from holding companies 控股公司欠款
H$
!78/f amount due from local banks 存放本港银行同业的款项
v Kzq7E amount due to banks 银行同业的存款
.}}w@NO amount due to banks abroad 海外银行同业的存款
FM c9oyU~ amount due to holding companies 控股公司存款
50:$km\ amount due to local banks 本港银行同业的存款
-! dL
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a!1 \,. amount for note issue 发行纸币的款额
7PDz ]i amount of bond 担保契据的款额
OZ*V7o amount of consideration 代价款额
BPoY32d"_ amount of contribution 供款数额
F+Qp
mVU amount of indebtedness 负债款额
H+]>*^'8 amount of principal of the loan 贷款本金额
+%$'( t s amount of rates chargeable 应征差饷数额
vGK'U*gGD amount of share capital 股本额
`YDe<@6' amount of sums assured 承保款额
B r GaCja amount of variation 变动幅度
DQ{Yr>J amount of vote 拨款数额
7*e7P[LQU amount payable 应付款额
pq"3)+3: amount receivable 应收款额
, q j Amsterdam Stock Exchange 阿姆斯特丹证券交易所
!+?, y/*5( analysis 分析
,FvBZ.4c3= ancillary risk 附属风险
:
k VEB<G annual account 周年帐目；周年帐目报表；年度决算；年结
.c[v /SB] annual accounting date 年结日期
MCOz-8@|Y annual allowance 每年免税额；年积金；年度津贴；年津
=R08B)yR annual balance 年度余额
Rw$>()}H8 annual disposable income 每年可动用收入
$J>J@4 annual estimates 周年预算
>Lh+(M; +F annual fee 年费
F[Dhj,C" annual general meeting 周年大会
k!gft'iU annual growth rate 年增率；每年增长率
,[ To)x5o annual long-term supplement 长期个案每年补助金
a *n^( annual pensionable emolument 可供计算退休金的年薪
N7=L^] annual report 年报
By| y: Annual Report on the Consumer Price Index 《消费物价指数年报》
c=U1/=R5 annual return 周年报表；周年申报表；每年报税表格
C F2*W).+ Annual Return Rules 《周年报表规则》
nVqFCBB annual review of consumer prices 每年消费物价回顾
k_rtsN annual roll-forward basis 逐年延展方式
;%r#p v~ annual salary 年薪
QRs!B!Fn0 annual statement 年度报表；年度决算表
j P{LMmV 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
WXqrx*?*+ annuitant 年金受益人
U"} ml annuity 年金
7-nz'-' annuity contract 年金合约
g?qh annuity on human life 人寿年金
wl1JKiodg antecedent debt 先前的债项
K)|#FRPM u ante-dated cheque 倒填日期支票
6{r H|Z anticipated expenditure 预期开支
$ ?^#G8 J anticipated net profit 预期纯利
?@"B:#l anticipated revenue 预期收入
#GBe=tm\K anti-inflation measure 反通货膨胀措施
8~QEJW$ anti-inflationary stance 反通货膨胀立场
]XX8l:+ apparent deficit 表面赤字
BJgg-z{ Y apparent financial solvency 表面偿债能力
IS ; F9{ apparent partner 表面合伙人
[KIK}: application for personal assessment 个人入息课税申请书
-G<$wh9~3 application of fund 资金应用
l4oI5)w application to release as liquidator and to destruct the books of accounts and documents
@\,WJmW 申请免除清盘人职务及毁灭帐簿与文件
V j\1 HQ appointed actuary 委任精算师
.6 Swc? appointed auditor 委任核数师；委任审计师
&8R %W"<K appointed trustee 委任的受托人
g{&a|NU^ appointer 委任人
H\tz"<*`` apportioned pro rata 按比例分摊
B_w;2ZuA apportionment 分配；分摊
ipB*]B F[ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Las4ux[_ apportionment formula 分摊方程式
6,j6,Q(67 apportionment of estate duty 遗产税的分摊
qGtXReK appraisal 估价；评估
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Y appreciable growth 可观增长
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^sA+ appreciable impact 显着影响
Z~}=q appreciable increase 可观增长
M{S7tMX appreciation 增值；升值
_ukKzY appreciation against other currencies 相对其他货币升值
5b9v`6Kq appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-(FVTWi0 appreciation tax 增值税
|I7-7d-; / appropriation 拨款；拨用；拨付
.aWEXJ appropriation account 拨款帐目
z= pb<Y@X Appropriation Bill 拨款法案
I x wOz pr appropriation-in-aid system 补助拨款办法
&:g5+([< approved assets 核准资产
OczVOb bS approved basket stock 认可一篮子证券
" x&hBJ approved budget 核准预算
)--v> *,V approved charitable donation 认可慈善捐款
ag *RQ approved charitable institution 认可慈善机构
eR.ucTji approved currency 核准货币；认可货币
>Z k$q~'+ approved estimates 核准预算
Km2ppGLNn approved estimates of expenditure 核准开支预算
pEIc ?i* approved overseas insurer 核准海外保险人
rf"%D<bb approved overseas trust company 核准海外信托公司
un qX<6hu approved pooled investment fund 核准汇集投资基金
u X*H2"A approved provident fund scheme 认可公积金计划
%\?2W8Qv_J approved provision 核准拨款
eiB5 8b3 approved redeemable share 核准可赎回股份
,?;q$Xoi approved regional stock 认可地区性证券
noiUi>G;: approved retirement scheme 认可退休金计划
6 f lc approved subordinated loan 核准附属贷款
{l= ! arbitrage 套戥；套汇；套利
a%>p"4WL arbitrageur 套戥者；套汇者
Uv,_VS( arbitrary amount 临时款项
%of#VSk arrangement 措施；安排；协定
JF]HkH_u arrears 欠款
T69'ta32V arrears of pay 欠付薪酬
H"W%+{AR arrears of revenue 逾期未收税款；逾期未收的帐项
$F EG0& articles of association 组织章程；组织细则；组织章程细则
U@v =q9'W Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
y?W8FL ascertainment of profit 确定利润
d_BO&k <+I "Asia Clear" “亚洲结算系统”
E 5Pe fD\m Asia Commercial Bank Ltd. 亚洲商业银行有限公司
L- [<C/`;t Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
hA)tad] Asian Development Fund [ADF] 亚洲发展基金
w~>V2u_- Asian dollar bond 亚洲美元债券
}0 c Asian dollar market 亚洲美元市场
Ex35 Asian dollar rate 亚洲美元利率
9,y*kC Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
#"%=7( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_A%} >:q asked price 沽盘；喊价；索价；卖方报价
R*I{?+ assessable income 应评税入息
VJ P ]Jy_ assessable loss 应评税亏损
jJ-j assessable profit 应评税利润
b@@`2O3" assessable value 应评税值
6R% I) assessed profit 估定利润
R iid,n assessed value 经评估价值
RrSo`q-h+ assessment 评税；评定；估价；评税单
g9OO#C> assessment number 评税编号；估价编号
HgY"nrogt$ assessment of additional tax 补加税评税
dE2(PQb*P assessment of performance 业绩评估；实绩评价
X"<t3l(+ Assessor 评税主任
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;6^ asset price bubbles 资产价格泡沫
?g2Wu0< asset-backed securities 具资产保证的证券
Gc}d#oo*k assets accretion 资产增值
aloP@U/\Sn assets and liabilities 资产与负债
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B+ assets betterment statement 资产递增表；资产改进表
; 1K[N0xE assets lending 实物放款；有抵押贷款
'bj$Z M9 assets of the company passing on the death 死者去世时转移的公司资产
OpmI" 4{+ assets pledged as security for liabilities 用作负债抵押的资产
:WejY`}H% assets portfolio 资产投资组合
|) QE+|?P assets price 资产价格
#kT3S x assets quality 资产质素
rz0~W6 U assets realization 资产变现
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2w93 ~j assets securitization 资产证券化
'Uqz , assets situated outside Hong Kong 在香港以外地方的资产
R +IT )2 assets stripping 削减资产；拆卖资产
:.Vn assets value 资产值
XEM i~L+ assignee 承让人
U}(*}Ut assignment 转让；转让书；转让契
8)3 g! 3S assignment of interest 权益转让
g83]/s+ assignment of letters patent and trade mark 专利证书及商标转让
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Ns ) assignment of property 物业转让；物业转让书
qazM@ assignment right 转让权
\"i2E! assignor 转让人
RVtb0FL associate 有联系的人；有关连人士；相联者；合伙人；联系人
O7b Tu<h= Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
e>1z1Q;_uv associate member 附属会员
SN O'* ? associated body corporate 相联法人团体
>lxhXYp associated company 相联公司；联属公司
HjUs }#</ associated corporation 相联法团
k,O( "T[ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
bCHA!zO 公认会计师公会〔英国〕
+4EQ9 - Association of Futures Exchange Brokers 香港期货经纪协会
ve_TpP Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1i :l association of underwriters 承保人组织
Js[dT|>. assumption of control 接管
LDHuf<` assurance 担保；保险；转易；转易书
B'B,,Mz assurance of interest 权益的转易
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`/ at 19XX price 按一九ＸＸ年价格计算
_c?&G` at a discount 按赔价计算；按贴水价格计算；打折扣
+s.r!?49+ at a premium 按溢价计算；按升水价格计算
WjtmV2b<7 at call 通知付款；按通知
8@ck" LUzD at constant market price 按固定市价计算
a=\r~Z7E at constant price 按固定价格计算
OF*m 9 at cost 按成本计算
7HzO_u%H1 at current market price 按当时市价计算；按现时市价计算
uG@Nubdwuy at current price 按当时价格计算；按现时价格计算
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orq at factor cost 按要素成本计算；按生产要素成本计算
xpt *S ~ at money-of-the-day price 按付款当日价格计算
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Mhe=[ at or better 按指定或较佳价位〔买卖指令〕
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?J6 at par 按面值计算；平价
XfmPq'#Z at sight 见票即付
} -9 at the close 按收市盘
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7zGE at the opening 按开市盘
V9f$zjpw attestation 见证；见证条款
_v:t$k #sN at-the-money option 平价期权
~itrM3^"w attorney 受权人；受托代表人
.zO/8y(@ attornment 新拥有人承认书
PJLSDIeN attributable profit 可归属利润
^@e4 m O attributable share value 可归属股份价值
pTPWToKh Auckland Stock Exchange 奥克兰证券交易所
I5PI;t + auction 拍卖
ZG>I[V'p= auctioneer 拍卖商
E$d Pu audit 审计；核数
VeidB!GyP Audit Commission 审计署
:hB/|H*= Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
~#+ Hhc( 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〕
JSCe86a7<E audit review 帐目审查
hDI_qZ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
0@ []l{N audited account 审计帐目；经审计的帐目
oA`' ~~! audited annual account 经审计的周年帐目
uH S) audited balance sheet 经审计的资产负债表
B B*]" gT auditor 核数师；核数主任；审计师
wB~Ag$~ auditor's certificate 核数师证明书；审计师证明书
Z}6 auditor's report 核数师报告；审计师报告
! =M[u+ - Aussie bond 澳元债券
:4|u bu austerity budget 紧缩预算
+c!v%uX Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Ub!MyXd{q Australia All Ordinaries Index 澳洲所有普通股票指数
Bfwa1#%? Australian Dollar [AUD] 澳元
," ~ew , Australian Options Market 澳大利亚期权市场
c. y8 x Australian Securities Commission 澳洲证券事务监察委员会
j4>1a Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Y S )Q#fP Australian Stock Exchange 澳大利亚证券交易所
l1XA9>n Austrian Schilling [ATS] 奥地利先令
}S |~^ authentication 认证；鉴证
3(l^{YC+[7 authority to purchase 委托购买证；委购书
d[ (KgX9 authorization 认可；核准；授权；授权书
N 0h* | authorization by direction 指示授权
aj;OG^(!2_ authorization by instruction 指令授权
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lJk|*_ authorization by warrant 令状授权
}DiMt4!ZC! authorization of unit trust 单位信托的认可
-E_lwK authorized agent 指定代理人
QQ^P IQj authorized capital 法定资本
]Z%9l ( authorized clerk 出市员
swEE >= authorized dealer 认可交易商
nS'hd eoW authorized financial institution 认可财务机构
@ *'$QD, authorized fund 认可基金
~ _R 8; b authorized fund house 获授权的基金公司；认可基金公司
0w[#` authorized institution 认可机构
| wuUH authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
eCHT) 35u authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
uzjP!q O authorized insurer 获授权保险人；获认可承保人
=z`GC1]bL authorized investment 特准投资项目
j }~3m$ authorized person 获授权人
x-0S-1M authorized representative 获授权代表
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4( authorized share capital 法定股本
9D,`9L5-= automated quotation system 自动报价系统
\UZlFE Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
2Ur9*#~kGp 自动交易系统〔香港期货交易所有限公司〕
DY| s |:d automatic adjustment mechanism 自动调整机制
{1a%CsCM automatic adjustment system 自动调整系统
co^kP##Y Automatic Clearing House 自动票据交换所
* 0M[lR0t automatic exchange rates accumulation system 自动化汇率累集系统
dNd( 57 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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m )f automatic teller machine [ATM] 自动柜员机
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Z 93S|q autopay 自动转帐
NJ\ID=3l available assets 可用资产
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i$Q available fiscal reserve 现存财政储备
^)|8N44O available profit 可用利润
` rEu8u Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"i3wc&9!?W average 平均；平均数；海损
^]_[dqd average basic salary 平均基本薪金
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^ Dl average consumer expenditure 平均消费开支；一般消费开支
ght vAG average cost 平均成本
s tn/ average cost of land production 增辟土地平均成本
.;#W f @V average daily turnover 平均每日成交额
@T>\pP]o average daily wage rate 平均每日工资率
?86q8E3;& average expenditure pattern 平均开支模式
A"Q6GM2;Io average growth rate 平均增长率
LDilrG) average net fixed assets 固定资产平均净值
~wtl\-cY average of relatives 相对价格平均数
iK&s_}i: average price 平均价格
"SGq$3D average propensity to consume 平均消费倾向；一般消费倾向
);X &J:-l+ average propensity to save 平均储蓄倾向；一般储蓄倾向
);-?~ average rate 平均率
AG ?cI@', average revenue 平均收入；平均收益
S+aXlb average stock 平均库存；平均存货
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b&AH average yearly rent 平均年租
GZ xG!r - avoidance of double taxation 避免双重课税
3^ NHV g avoidance of tax 避税
