A:
>A>_UT_" A share Ａ股；甲类股份
3B5 `Y abatement of tax 减税；减扣免税额
L*zf Z& ABN AMRO Bank N.V. 荷兰银行
8d[!"lL above-the-line expenditure 线上项目支出；经常预算支出
4P=)u}{]^# above-the-line receipt 线上项目收入；经常预算收入
S9{&.[O ABSA Asia Limited 南非联合亚洲有限公司
2[I[I*"_d absolute change 绝对数值变更
4$ ^rzAi5 absolute expenditure 实际开支
HE@P< absolute guideline figure 绝对准则数字
U"OA m} absolute interest 绝对权益
i?n#ge absolute order of discharge 绝对破产解除令
<(_${zR absolute profit margin 绝对利润幅度
G dv{SCV absolute value 实值；绝对值
QRHM#v S absolutely vested interest 绝对既得权益
!laOiH absorbed cost 已吸收成本；已分摊成本
T)mh absorption 吸收；分摊；合并
|vY|jaV } absorption rate 吸收率；摊配率；分摊率
?P"j5 ACB Finance Limited 亚洲商业财务有限公司
e$N1 m:1* acceptable form of reciprocity 合理的互惠条件
I>:.fHvUC acceptable rate 适当利率；适当汇率
xcX^L84\ acceptance agreement 承兑协议
4%*`' o$_ acceptance for honour 参加承兑
Rf TG
5E) acceptor 承兑人；接受人；受票人
,:pKNWY)Q acceptor for honour 参加承兑人
}*,z~y}V#
accident insurance 意外保险
5!qLJmd= Accident Insurance Association of Hong Kong 香港意外保险公会
CO{AC~ accident insurance scheme 意外保险计划
V`xE&BI accident year basis 意外年度基准
b|u,[jEB accommodation 通融；贷款
v-XB\|f accommodation bill 通融票据；空头票据
qkD9xFp accommodation party 汇票代发人
%h}3}p#4 account balance 帐户余额；帐户结余
'Ooq.jaK;/ account book 帐簿
#K\;)z(? account collected in advance 预收款项
XL`i9kV? account current book 往来帐簿
@!mjjeG+1 account of after-acquired property 事后取得的财产报告
j1K?QH=e#{ account of defaulter 拖欠帐目
>=YQxm}GJ account payable 应付帐款
b X4]/4% account payee only [A/C payee only] 只可转帐；存入收款人帐户
@T)>akEOt account receivable 应收帐款
YzYj/,?r account receivable report 应收帐款报表
/Y8{? account statement 结单；帐单；会计财务报表
}u.1$Y account title 帐户名称；会计科目
B+lnxr0t accountant's report 会计师报告
aj}#~ v 1 Accountant's Report Rules 会计师报告规则
[-h=L
Jf# accounting and auditing procedure 会计与审计程序；会计与核数程序
qhOV>j,d Accounting Arrangements 《会计安排》
=po5Q6@i accounting basis 会计基础
+?+iVLr!l} accounting by Official Receiver 破产管理署署长呈交的帐目
pXf5/u8& Accounting Circular 《会计通告》
S< >u accounting class 会计类别
s=1w6ZLD accounting date 记帐日期；会计结算日期
Atod& qH accounting for money 款项核算
ZqfoO!Ta Accounting Officer 会计主任
(5>IF,}!L accounting period 会计报告期；会计期
2YpJ4. accounting policy 会计政策；会计方针
79Q>t%rD[ accounting practice 会计惯例
\&4)['4, accounting principle 会计准则
G`NGt_C accounting record 会计记录
/ ,3:< I accounting report 会计报告
!L@^Zgs|@? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
A2"$B\j1 Accounting Society of China 中国会计学会
2fG[q3` accounting statement 会计报表
cLm{gd4 W accounting system 会计制度；会计系统
{%QWv%| accounting transaction 会计事项；帐务交易
ty b-VO accounting treatment 会计处理
^vc#)tm5p accounting year 会计年度
L lVE5f? accretion 增值；添加
6]Ri$V&" accrual 应计项目；应累算数目
wu19Pg?F accrual basis 应计制；权责发生制
nACKS sWqI accrual basis accounting 应计制会计；权责发生制会计
:. ?%e{7 accrue 应累算；应计
*.zC 9Y, accrued benefit 应累算利益
+Ec@qP R& accrued charges 应计费用
e!
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tV9 K5ON accrued expenses 应累算费用
ya'OI P ` accrued interest payable 应付利息；应计未付利息
no8FSqLUS~ accrued interest receivable 应收利息；应计未收利息
kX W$[R accrued right 累算权益
W)2ZeH* accruing profit 应累算的利润
T4x[
\v5d accumulated fiscal reserve 累积财政储备
;{ESo?$* accumulated profit 累积利润；滚存溢利
]`\~(*;[W9 accumulated reserve 累积储备
WxS$yUu accumulation of surplus income 累积收益盈余
N>',[4pJ| acquired assets 既得资产
$GX9-^og=T acquisition 收购；购置；取得
B2)SNhF2Y acquisition cost 购置成本
GKf%dK L acquisition expenses 购置费用
tkf^sGgNO acquisition of 100% interest 收购全部股权
*Zz hN]1 acquisition of control 取得控制权
U\UlQ p? acquisition of fixed assets 购置固定资产
|oTA $bln acquisition of shell “买壳”
Fo GSCg% acquisition price 收购价
@H|3e@5([ act of God 天灾
#<gD@Jyb u acting partner 执事合伙人
nHIW_+<Mf active market 买卖活跃的市场；交投畅旺的市场；旺市
crR Ygr active partner 积极参与的合伙人
9+co `t. active trading 交投活跃
l 5l#LsaQb actual circulation 实际流通
jf sbvak actual cost 实际成本
wj|[a, (r actual expenditure 实际开支；实际支出
>UB ozmF=\ actual income 实际入息；实际收入；实际收益
at5=Zo[bP actual market 现货市场
2qDVAq^@ actual price 现货价；实际价格
( 2i {8 actual profit 实际利润
lvIdYf$? actual quotation 实盘；实际价位；实际报价
@1+({u#B actual year basis 按实际年度计算
OM#eJ,MH<) actuals 实货
S 01 Bc actuarial investigation 精算调查
'v_VyK*w actuarial principle 精算原则
5hE mXZ% actuarial report 精算师报告
XV:icY Actuarial Society of Hong Kong 香港精算学会
U-lN-/=l6 actuarial valuation 精算师估值
h|XLL| : actuary 精算师
b[ .pD3 ad referendum agreement 暂定协议；有待覆核的协定
8B|B[,` ad valorem duty 从价税；按值征税
[:bYd}J ad valorem duty system 从价税制
K)
{\wV=" ad valorem fee 从价费
ec"+ Il ad valorem tariff 从价关税
p|VgtQ/ )% additional allowance 额外免税额
4'U #<8 additional amount for unexpired risk 未过期风险的额外款额
Wf5ohXm> additional assessable profit 补加应评税利润
m7NrS?7 additional assessment 补加评税
p^?]xD( additional commitment 额外承担
VT5o#NR{R additional commitment vote 额外承担拨款
uI+^8-HZ; additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
IjnO2X additional dependent parent allowance 供养父母额外免税额
(xlA S additional provision 额外拨款
F! ~o J additional stamp duty 附加印花税
QOKE9R#Y additional tax 补加税罚款；补加税款
_.K<#S Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
a v4g/7= adjudged bankrupt 被裁定破产
ip2B vN& adjudicated bankrupt 裁定破产人
{igVuZ(>en adjudication fee 裁定费；评定印花税额手续费；评估契据费
E:S (v adjudication of bankruptcy 裁定破产；宣告破产
kc }&\y adjudication of insolvency 裁定无力偿还债务
S$1dX XT adjusted actual 经调整的实数；调整后的实数
G| .5.FK^ adjusted current assets 经调整的流动资产；调整后的流动资产
Yp8GW1@ adjusted figure 经调整的数字；调整后的数额
Nk&$b adjusted liabilities 经调整的负债；调整后的负债
s.K Hm
L3 adjusted loss 经调整的亏损；调整后的亏损
ew\ZF qA; 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
+oR wXO3W adjusted profit 经调整的利润；调整后的利润
LM?UV)
adjusted surplus 经调整的盈余额；调整后的盈余额
8ZvozQE adjusted value 经调整的价值；调整后的价值
wEMg~Hh adjustment 调整；修订；理算〔保险〕
7~7_T#dTh adjustment centre 调剂中心
/GMT adjustment lag 调整过程的时间差距；调整时差
^V;2v? O adjustment mechanism 调整机制
} @avG t;v adjustment of loss 亏损调整
}^}ep2 ^ adjustment process 调整过程；调整程序
Qr$Ay3#k adjustment range 调整幅度
\KT}T administered exchange rate 受管制汇率
9ld'SB:# Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*/E5<DO administration expenses 行政费用
:/941?%M administration fee 手续费；行政费
1 8kz R6(W administration in bankruptcy 破产管理
8@-
UvT&o administration order 遗产管理令
'n0u6hCSb administrator 管理人；遗产管理人
,pMH` administrator of the estate 遗产管理人
y759S)U>>p admission of debt 债项承认书
B kWoK/f4 admission of proof 接纳债权证明
2'5%EQW;0y advance 放贷款项；垫付款项；预支款项；预付款项
8sGaq [ advance account 暂支帐目；预付款帐户
4l`"P~=2< advance compensation 预付补偿金
.Pi8c[ advance from shareholder 股东垫款
k\`~v$R3 advance pending reimbursement 预支以待日后付还
"L~qsFL advanced economy 先进经济体系
sQ>L3F;A` advancement 预付；预付财产
BaUcmF2Q advances warrant 垫款令
S6bW?8` advancing 贷出
?Z[`sm adverse balance 逆差
wSd o 7Lb adverse exchange 逆汇
QocR)aN=+ advertisement addressed to shareholders 在报章刊登的致股东通告
Fi_JF; advice for collection 托收通知书
2 fv`O advice of drawing 提款通知书；汇票通知书
0N(o)WRv advice of payment 付款通知
Kzz]Z O*3 Advisory Committee [Securities and Futures Commission]
si.w1 谘询委员会〔证券及期货事务监察委员会〕
yttIA/ Advisory Committee on Diversification 经济多元化谘询委员会
KG8K m affidavit 誓章；遗产申报誓章
>)p8^jX affidavit of no receipt 述明无收款的誓章
^YwTO/Q| affiliate 联号；联营公司；附属公司
|Wzdu2T affiliated company 附属公司；联号；联营公司
*='J>z.] affirmation [estate duty] 非宗教式宣誓〔遗产税〕
j65qIw_Z affordability 负担能力
z~y=(T African Development Bank [AfDB] 非洲开发银行
:q,tmk h after-acquired property 事后取得的财产
gS$? #!f after-hours dealing 市后交易
R@Kzdeo after-tax profit 税后盈利；税后利润；税后溢利
2%*mL98WK agency agreement 代理协议
>V1v. JH agency expenses 代理机构的开支
Y 6r<+#V agency fee 代理费
x=~$ik++ Agency Law 《代理法》
'#p2v'A agent 代理人；承销人
-V VJf5/ agent of company 公司代理人
CBvvvgI o agent's fee 代理人费；经纪费
>^q7:x\ aggregate 总计；总数；总体数字
Uc<j{U
, aggregate amount 总款额；总额
S eTn] aggregate assets and liabilities 总体资产与负债
"[t (u/e aggregate at constant price 按固定价格计算的总体数字
qH1&tW$ aggregate demand 总需求
E+xC1 U
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HbXYinG% aggregate limit 总限额
ytg' {) aggregate of salaries tax 合计薪俸税
c mI&R( aggregate performance 总体表现；总体业绩
!<2%N3l aggregate supply 总体供应
c^s%t:)K aggregate surplus 总盈余
Wz] ny3K[. aggregate total 整体总额
k-N `
h aggregate value 总值；合计价值
N|53|H aggregated basis 合计基准
x vx+a0 A aggregated net chargeable income 合计应课税入息实额
d"A er aggregation 合并计算；合计；总和
27q=~R} aggregation of incomes of husband and wife 夫妇入息合并计算
"Gh5
^$w?j aggregation of property 财产的总和
ql_GN[c/ agio 差价；贴水
=@E X !]=x Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
(h3f$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?z$ ^4u3 《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》
IGC:zZ~z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Gl@}b\TB 《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》
O ELh6R Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
mM6X0 aM 《香港政府和大韩民国政府关于相互促进和保护投资协定》
i{+W62k* agreement for a settlement 授产协议
E +$%88 agreement for assignment 转让协议
M!j: 2dT" agreement for sale 售卖协议；买卖协议
_cw~N
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# 2qDn^s agreement for the payment of interest 支付利息协议
oYn|>`+6:y agreement for the repayment of money 还款协议
CV
)v6f agreement of reinsurance 再保险协议
SZ'2/#R> Agricultural Bank of China 中国农业银行
[@LA<Z_ air passenger departure tax 飞机乘客离境税
U 3UDA Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
\2Atm,#4 airport tax 机场税
xYUC|c1Q9 alcohol duty 酒精税
8M&q alienation 让与；让渡；转让
OPtFz6 alimony 生活费；赡养费
,K yG^;Riy All Ordinaries Index [AOI] 所有普通股指数
gc KXda( all risks 全险；综合险
>.X& v All Sales Record for Stock Market 《股票市场成交报告》
rE[:j2HF Allied Capital Resources Limited 新联财务有限公司
i,z^#b7JQ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
#Z)8 ,N allocation letter 拨款信件
l k?@ =U~ allocation of fund 分配款项；预留款项
ta'{S=^j allocation of profit 利润分配；溢利分配
?7]UbtW[ allocation warrant 拨款令
`: R7j f allotment 分配；配股
S(\<@S& allotment notice 股份配售通知；配股通知
w#Di allotment of shares 股份分配
MJDW-KL- allowable 可获宽免；免税的
44p?x8(z* allowable business loss 可扣除的营业亏损
n#Y= y# allowable expenses 可扣税的支出
%{*A@jQsg allowance 免税额；津贴；备抵；准备金
$pLJtQ allowance for debts 债项的免税额
z:7
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+8#hi5e allowance for funeral expenses 殡殓费的免税额
Q6lC :cB< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
aHR&6zj4 allowance for repairs and outgoings 修葺及支出方面的免税额
Pv#>j\OR& allowance to debtor 给债务人的津贴
oZCjci- alteration of capital 资本更改
Un.u{$po alternate trustee 候补受托人
lc qpwSk amalgamation 合并
V9dJNt'Ui ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
5_ \+8A* ambit of charges 征税范围；收费范围
V9%!B3Sb amended valuation 经修订的估值
ZFH; American Commodities Exchange 美国商品交易所
:*6#(MX American Express Bank Limited 美国运通银行
, u&K(Z% American Stock Exchange 美国证券交易所
|Y")$pjz amortization 摊销
X]T&kdQ6q amount due from banks 存放银行同业的款项
s`63
y&Z[ amount due from banks abroad 存放海外银行同业的款项
|h6 u%t2AY amount due from holding companies 控股公司欠款
\lBY4j+; amount due from local banks 存放本港银行同业的款项
(G<fvl!~ amount due to banks 银行同业的存款
*@(j'0hj amount due to banks abroad 海外银行同业的存款
@?!&M c2 amount due to holding companies 控股公司存款
}3DZ`8u amount due to local banks 本港银行同业的存款
abgA Ug) amount due to outport banks 外埠银行同业的存款
/nas~{B amount for note issue 发行纸币的款额
2k]Jkd, E amount of bond 担保契据的款额
L5 5VS:' amount of consideration 代价款额
pX LXkF? amount of contribution 供款数额
S+* g amount of indebtedness 负债款额
Ht_7:5v& amount of principal of the loan 贷款本金额
T5g L amount of rates chargeable 应征差饷数额
IB%Hv] amount of share capital 股本额
c*c 8S~6 amount of sums assured 承保款额
C >gC 99 amount of variation 变动幅度
8[\ ~}Q6 amount of vote 拨款数额
H V}*}Ty amount payable 应付款额
O B5t+_ s amount receivable 应收款额
"eb+ O Amsterdam Stock Exchange 阿姆斯特丹证券交易所
!bGMVw6_ analysis 分析
P'<D0 ancillary risk 附属风险
31)eDs annual account 周年帐目；周年帐目报表；年度决算；年结
lK yeG( annual accounting date 年结日期
`vc?*" annual allowance 每年免税额；年积金；年度津贴；年津
sb"h:i>O4 annual balance 年度余额
>= VCKN2'j annual disposable income 每年可动用收入
aP}30E*Y annual estimates 周年预算
59X'-fg , annual fee 年费
r' E|6_0 annual general meeting 周年大会
mi & mQQ annual growth rate 年增率；每年增长率
V|`w/P9g4 annual long-term supplement 长期个案每年补助金
*\"+/ annual pensionable emolument 可供计算退休金的年薪
W6Z3UJ- annual report 年报
;cD &qheDV Annual Report on the Consumer Price Index 《消费物价指数年报》
og) f?4 annual return 周年报表；周年申报表；每年报税表格
Y U6D; Annual Return Rules 《周年报表规则》
`\Ye:$q annual review of consumer prices 每年消费物价回顾
]~d !<x#+ annual roll-forward basis 逐年延展方式
{wwkbc* annual salary 年薪
e.l3xwt>$ annual statement 年度报表；年度决算表
t}x^*I$* 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
dR@XwEpP annuitant 年金受益人
bb}$7v`G annuity 年金
m(rd\ 3 d annuity contract 年金合约
^W* 3S[-`g annuity on human life 人寿年金
FL?Ndy"I antecedent debt 先前的债项
h4geoC_W2 ante-dated cheque 倒填日期支票
Wa !}$q+ anticipated expenditure 预期开支
=OR "Bd:O
anticipated net profit 预期纯利
<S@XK% anticipated revenue 预期收入
<F6LC_ anti-inflation measure 反通货膨胀措施
j3&tXZ;F anti-inflationary stance 反通货膨胀立场
( *F b/ apparent deficit 表面赤字
2'T uS? apparent financial solvency 表面偿债能力
Zv^ n apparent partner 表面合伙人
RQQ\y`h` application for personal assessment 个人入息课税申请书
C
$*#<<G application of fund 资金应用
>y r1wVS application to release as liquidator and to destruct the books of accounts and documents
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s1 申请免除清盘人职务及毁灭帐簿与文件
t^5xq8w8 appointed actuary 委任精算师
yDmx)^En appointed auditor 委任核数师；委任审计师
ibL appointed trustee 委任的受托人
] 3&BLq appointer 委任人
/P
koqA, apportioned pro rata 按比例分摊
%z "${ zw apportionment 分配；分摊
]!'9Y}9a Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
7j~}M (s" apportionment formula 分摊方程式
S<Od`I apportionment of estate duty 遗产税的分摊
1!p7N$QR appraisal 估价；评估
4KnrQ -D appreciable growth 可观增长
$-p #4^dg appreciable impact 显着影响
F|!
ib5 appreciable increase 可观增长
F7lzc) appreciation 增值；升值
0*F<tg,+] appreciation against other currencies 相对其他货币升值
{}DoRp q= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
:{'%I#k2 appreciation tax 增值税
JGG (mrvR appropriation 拨款；拨用；拨付
q:vc ;y appropriation account 拨款帐目
W`g zMx Appropriation Bill 拨款法案
- v & appropriation-in-aid system 补助拨款办法
MYMg/>f[ approved assets 核准资产
:=e"D;5 approved basket stock 认可一篮子证券
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%x;`E approved budget 核准预算
U])$#/ v
approved charitable donation 认可慈善捐款
1T/ 72+R0 approved charitable institution 认可慈善机构
r"b V{v approved currency 核准货币；认可货币
;q &2$Mb approved estimates 核准预算
Dg'BlrwbR approved estimates of expenditure 核准开支预算
e763 yd approved overseas insurer 核准海外保险人
{2=f,,| +f approved overseas trust company 核准海外信托公司
\?~cJMN approved pooled investment fund 核准汇集投资基金
n1PV/ Z approved provident fund scheme 认可公积金计划
NGL,j\(~7 approved provision 核准拨款
@*^%^ P approved redeemable share 核准可赎回股份
`FHKQ S5 approved regional stock 认可地区性证券
t*(buAx approved retirement scheme 认可退休金计划
aM!%EaT approved subordinated loan 核准附属贷款
"U o~fJ arbitrage 套戥；套汇；套利
BVe c arbitrageur 套戥者；套汇者
Dt glPo_( arbitrary amount 临时款项
b<\aJb{2 arrangement 措施；安排；协定
n?}7vz; arrears 欠款
:e!3-#H arrears of pay 欠付薪酬
4"d'iY arrears of revenue 逾期未收税款；逾期未收的帐项
j:P(,M[ articles of association 组织章程；组织细则；组织章程细则
+Z1y1%a Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
9*;OHoD h ascertainment of profit 确定利润
3fd?xhWbN "Asia Clear" “亚洲结算系统”
7;3;8Q FX Asia Commercial Bank Ltd. 亚洲商业银行有限公司
$9rQ w1#e Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
J|.n bSE Asian Development Fund [ADF] 亚洲发展基金
qj1Fj Asian dollar bond 亚洲美元债券
1dl(`=^X Asian dollar market 亚洲美元市场
aU?HIIA Asian dollar rate 亚洲美元利率
qLa6c 2o, Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
yP0XA=,Y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
0 + 3{fD/ asked price 沽盘；喊价；索价；卖方报价
6)[gF 1 assessable income 应评税入息
(Q F-=o assessable loss 应评税亏损
A# Ne 07d assessable profit 应评税利润
RI&V:1 assessable value 应评税值
K %.>o assessed profit 估定利润
XkEE55#>| assessed value 经评估价值
/y[zOT6 assessment 评税；评定；估价；评税单
, ePl>m:Z
assessment number 评税编号；估价编号
L7 P M am assessment of additional tax 补加税评税
W_ RN@O assessment of performance 业绩评估；实绩评价
,lb > Assessor 评税主任
NT;cTa=; asset price bubbles 资产价格泡沫
rt C:3fDy asset-backed securities 具资产保证的证券
f(E[jwy assets accretion 资产增值
&@fW6},iW assets and liabilities 资产与负债
0T.kwZ8 assets betterment statement 资产递增表；资产改进表
>^J assets lending 实物放款；有抵押贷款
| H&&80I assets of the company passing on the death 死者去世时转移的公司资产
,u^%[ejH assets pledged as security for liabilities 用作负债抵押的资产
@r3,|tkrz assets portfolio 资产投资组合
!eA6Ejf assets price 资产价格
?L+|b5RS assets quality 资产质素
bmI6OIWl assets realization 资产变现
bu,xIT ^ assets refinancing arrangement 资产再集资安排
a+,zXJQYq assets securitization 资产证券化
3S{3AmKj? assets situated outside Hong Kong 在香港以外地方的资产
^F g!.X _ assets stripping 削减资产；拆卖资产
{4YD_$4W assets value 资产值
e {805^X} assignee 承让人
X3R:^ff\ assignment 转让；转让书；转让契
>gf,8flg j assignment of interest 权益转让
P0ZY;/e5h assignment of letters patent and trade mark 专利证书及商标转让
DSL3+%KF# assignment of property 物业转让；物业转让书
q$7 /X;A assignment right 转让权
~'VVCtA assignor 转让人
}.N~ jx0R associate 有联系的人；有关连人士；相联者；合伙人；联系人
D8\9n HUD` Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
>Y=qSg>Ik associate member 附属会员
s fzDE&>' associated body corporate 相联法人团体
v{pW/Fu~ associated company 相联公司；联属公司
04#<qd&ob@ associated corporation 相联法团
Tl L\&n.$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
j|%>NB ): 公认会计师公会〔英国〕
4 a zqH;i Association of Futures Exchange Brokers 香港期货经纪协会
lQ!( l Ph Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
sGO+O$J association of underwriters 承保人组织
>oL| nwn assumption of control 接管
VU;98 assurance 担保；保险；转易；转易书
5`Y>!|
Ab assurance of interest 权益的转易
{Lugd f' at 19XX price 按一九ＸＸ年价格计算
?eDZ-u9) at a discount 按赔价计算；按贴水价格计算；打折扣
C=x70Y / at a premium 按溢价计算；按升水价格计算
k|3hs('y| at call 通知付款；按通知
cQrXrij;! at constant market price 按固定市价计算
349BQ5ND at constant price 按固定价格计算
9yWSlbPr] at cost 按成本计算
C@!b d+ ' at current market price 按当时市价计算；按现时市价计算
m* vz at current price 按当时价格计算；按现时价格计算
_71&".A at factor cost 按要素成本计算；按生产要素成本计算
Q=t_m(:0 at money-of-the-day price 按付款当日价格计算
cf%aOH YI* at or better 按指定或较佳价位〔买卖指令〕
<{IeCir at par 按面值计算；平价
TF DzTD at sight 见票即付
jKb4d9aX at the close 按收市盘
N14Q4v-*x at the opening 按开市盘
FB2{qG3 attestation 见证；见证条款
Wn&9R
j at-the-money option 平价期权
bJ^Jmb attorney 受权人；受托代表人
mNKcaM?h attornment 新拥有人承认书
)0zg1z attributable profit 可归属利润
gd kHaLL" attributable share value 可归属股份价值
t@!A1Vr@ Auckland Stock Exchange 奥克兰证券交易所
e,
}{$HStZ auction 拍卖
k_`YVsEYP auctioneer 拍卖商
qAi:F=> X audit 审计；核数
4"#F =f0 Audit Commission 审计署
CPcB17! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
X3HJ3F;== 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〕
J~)JsAXAI audit review 帐目审查
uvJmEBL: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`$XgfMBf | audited account 审计帐目；经审计的帐目
#6mr'e1 audited annual account 经审计的周年帐目
xtK}XEhG! audited balance sheet 经审计的资产负债表
Q} | 0 auditor 核数师；核数主任；审计师
<jqL4! < auditor's certificate 核数师证明书；审计师证明书
!im%t9 auditor's report 核数师报告；审计师报告
wU-Cb<^ Aussie bond 澳元债券
zI CAV -& austerity budget 紧缩预算
q@i.4>x Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
6W9lKD_i Australia All Ordinaries Index 澳洲所有普通股票指数
YM#J_sy@J. Australian Dollar [AUD] 澳元
]l^" A~va Australian Options Market 澳大利亚期权市场
<K
<| G Australian Securities Commission 澳洲证券事务监察委员会
<SiJA`(7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Lw`}o` D Australian Stock Exchange 澳大利亚证券交易所
*1h@Jb34 Austrian Schilling [ATS] 奥地利先令
0u
bf] Z authentication 认证；鉴证
\_ MWZRMc5 authority to purchase 委托购买证；委购书
y\R-=Am". authorization 认可；核准；授权；授权书
pV*d"~T authorization by direction 指示授权
@ 1FWBH~ authorization by instruction 指令授权
.F3~eas authorization by warrant 令状授权
VVqpzDoXG authorization of unit trust 单位信托的认可
Y mm*p,` authorized agent 指定代理人
wlpcuz@ authorized capital 法定资本
1rV9dM#F authorized clerk 出市员
M$e$%kPShE authorized dealer 认可交易商
d?><+!a authorized financial institution 认可财务机构
|nY+Nen7 authorized fund 认可基金
G0(A ~Q" authorized fund house 获授权的基金公司；认可基金公司
e}iv vs2 authorized institution 认可机构
uTrQ<|}# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Q}uh`?t authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
wsgT`M'J[ authorized insurer 获授权保险人；获认可承保人
KN~Rep cz@ authorized investment 特准投资项目
uFL!* #A authorized person 获授权人
e?WI=Og authorized representative 获授权代表
P_(< ?0l authorized share capital 法定股本
{6iHUK automated quotation system 自动报价系统
F6" Qs FG Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
=z'533C 自动交易系统〔香港期货交易所有限公司〕
9#a/at] automatic adjustment mechanism 自动调整机制
$x2G/5? automatic adjustment system 自动调整系统
mxICQ>s
b Automatic Clearing House 自动票据交换所
- XB[2h automatic exchange rates accumulation system 自动化汇率累集系统
A:*$r Hbzl Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
EGj zjuJu{ automatic teller machine [ATM] 自动柜员机
AjINO}b autopay 自动转帐
~>$z1o&}. available assets 可用资产
' wKTWmf?\ available fiscal reserve 现存财政储备
|sB L(9 available profit 可用利润
1~vv<`- Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ZVz*1]}
average 平均；平均数；海损
*}Rd%' average basic salary 平均基本薪金
le2 v"Y average consumer expenditure 平均消费开支；一般消费开支
-l{ wB" average cost 平均成本
TSj)XU {W average cost of land production 增辟土地平均成本
\b?O+;5Cj average daily turnover 平均每日成交额
D!D}mPi[ average daily wage rate 平均每日工资率
1~[GGl average expenditure pattern 平均开支模式
~e=KBYDBu average growth rate 平均增长率
$it>*% average net fixed assets 固定资产平均净值
g XB&Sgjo average of relatives 相对价格平均数
Y{L|ja%9? average price 平均价格
jR {t=da average propensity to consume 平均消费倾向；一般消费倾向
iBC IJ!; average propensity to save 平均储蓄倾向；一般储蓄倾向
V,eH E5C average rate 平均率
29NP!W
/g average revenue 平均收入；平均收益
P c v A/W average stock 平均库存；平均存货
u4 3-\=1$T average yearly rent 平均年租
ihIRB9 avoidance of double taxation 避免双重课税
.&/A!3pW avoidance of tax 避税
