A:
`w7v*h|P A share Ａ股；甲类股份
2W96Zju\ abatement of tax 减税；减扣免税额
ll<Xz((o ABN AMRO Bank N.V. 荷兰银行
0K cyLAJ above-the-line expenditure 线上项目支出；经常预算支出
+ocol6G7W above-the-line receipt 线上项目收入；经常预算收入
+>Qq(Y ABSA Asia Limited 南非联合亚洲有限公司
NMa} {*sQ absolute change 绝对数值变更
\K{ 0L absolute expenditure 实际开支
tqvN 0vY5 absolute guideline figure 绝对准则数字
5T_n %vz absolute interest 绝对权益
t7dt*D_YqK absolute order of discharge 绝对破产解除令
u<6<iD3 y absolute profit margin 绝对利润幅度
q77;ZPfs8 absolute value 实值；绝对值
F3v !AvA| absolutely vested interest 绝对既得权益
85 |OGtt absorbed cost 已吸收成本；已分摊成本
? Wr+Q absorption 吸收；分摊；合并
h5{'Q$Erl absorption rate 吸收率；摊配率；分摊率
G_3O]BMKd) ACB Finance Limited 亚洲商业财务有限公司
L %*!`TN acceptable form of reciprocity 合理的互惠条件
G~^r)fm_ acceptable rate 适当利率；适当汇率
e#L8X
{f acceptance agreement 承兑协议
/yDz/>ID\ acceptance for honour 参加承兑
@Q
]=\N: acceptor 承兑人；接受人；受票人
c)TPM/>(p acceptor for honour 参加承兑人
LEbB( x;@ accident insurance 意外保险
nX6u(U Accident Insurance Association of Hong Kong 香港意外保险公会
@w#-aGJO accident insurance scheme 意外保险计划
8`q:Gz=M\ accident year basis 意外年度基准
uB]7G0g: accommodation 通融；贷款
| C;=-| accommodation bill 通融票据；空头票据
0U(@ = 7V accommodation party 汇票代发人
(Du@ S account balance 帐户余额；帐户结余
:j9 l"5" account book 帐簿
~rE|%o account collected in advance 预收款项
*KZYv=s,u account current book 往来帐簿
=V, mtT account of after-acquired property 事后取得的财产报告
U2 tV4_ e account of defaulter 拖欠帐目
|B?m,U$A! account payable 应付帐款
Z,
zWuE3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
. oF
&Ff/[ account receivable 应收帐款
y|C(X account receivable report 应收帐款报表
f
O}pj: account statement 结单；帐单；会计财务报表
.KB^3pOpx account title 帐户名称；会计科目
/kZebNf6H accountant's report 会计师报告
YFLZ %( Accountant's Report Rules 会计师报告规则
?h ZAxR\ accounting and auditing procedure 会计与审计程序；会计与核数程序
2.`\ Accounting Arrangements 《会计安排》
7X`g,b! accounting basis 会计基础
c ?(4t67| accounting by Official Receiver 破产管理署署长呈交的帐目
g+8OekzB5 Accounting Circular 《会计通告》
[SjqOTon{ accounting class 会计类别
Q,,e+exbb5 accounting date 记帐日期；会计结算日期
6+#Ydii9E accounting for money 款项核算
xeg/ A}yE Accounting Officer 会计主任
-V*R\,> accounting period 会计报告期；会计期
x 77*c._3v accounting policy 会计政策；会计方针
m<<+ accounting practice 会计惯例
sNbxI|B accounting principle 会计准则
NlA,'`, accounting record 会计记录
$P > accounting report 会计报告
n2"a{Ofhlf Accounting Services Branch [Treasury] 会计事务部〔库务署〕
!4ocZmj\ Accounting Society of China 中国会计学会
aj-Km`5r} accounting statement 会计报表
w1F cB$ accounting system 会计制度；会计系统
aG-vtld accounting transaction 会计事项；帐务交易
U45e2~1!O accounting treatment 会计处理
frm >4)9+ accounting year 会计年度
bt@<
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pE3?"YO accrual 应计项目；应累算数目
3p$?,0ELH accrual basis 应计制；权责发生制
: p1u(hflS accrual basis accounting 应计制会计；权责发生制会计
m;$ b'pT accrue 应累算；应计
v8w q,CYV accrued benefit 应累算利益
'9%\; accrued charges 应计费用
CYf$nYR accrued cumulative preference share dividend 应累算的累积优先股股息
=bAx,,D# accrued expenses 应累算费用
(=FRmdeYl1 accrued interest payable 应付利息；应计未付利息
d UD[e, ? accrued interest receivable 应收利息；应计未收利息
P7ao5NP accrued right 累算权益
{Ea
b
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A\*>TN>s accumulated fiscal reserve 累积财政储备
"6("9" accumulated profit 累积利润；滚存溢利
w$>u b@= accumulated reserve 累积储备
FBG4pb9=~ accumulation of surplus income 累积收益盈余
p
. %]Q*8 acquired assets 既得资产
x[| }.Ew acquisition 收购；购置；取得
JB\UKZXw acquisition cost 购置成本
8 %:Iv(UMk acquisition expenses 购置费用
`](e:be} acquisition of 100% interest 收购全部股权
5f rX acquisition of control 取得控制权
44J]I\+ acquisition of fixed assets 购置固定资产
b8H{8{wi| acquisition of shell “买壳”
s `e{}\ acquisition price 收购价
.S EdY: act of God 天灾
HGl|-nW> acting partner 执事合伙人
!OZ y7 active market 买卖活跃的市场；交投畅旺的市场；旺市
h y9\57_# active partner 积极参与的合伙人
#j;^\rSv- active trading 交投活跃
UklU w actual circulation 实际流通
%q"%AauJR actual cost 实际成本
j<u pRS,$ actual expenditure 实际开支；实际支出
oE6t auQn actual income 实际入息；实际收入；实际收益
OU E (I3_ actual market 现货市场
y4yhF8E>;U actual price 现货价；实际价格
)',R[|< actual profit 实际利润
ip\sXVR actual quotation 实盘；实际价位；实际报价
P|`8}|}a actual year basis 按实际年度计算
K&u _R
actuals 实货
C-xr" ]#] actuarial investigation 精算调查
*9
{PEx actuarial principle 精算原则
W@ >% {eE actuarial report 精算师报告
xl{=Y< ; Actuarial Society of Hong Kong 香港精算学会
KV91) U actuarial valuation 精算师估值
]U?^hZ_ actuary 精算师
" > ypIR< ad referendum agreement 暂定协议；有待覆核的协定
*YI98 ad valorem duty 从价税；按值征税
XE RUo ad valorem duty system 从价税制
I]|Pq ad valorem fee 从价费
v@sIHb ad valorem tariff 从价关税
OH N _ additional allowance 额外免税额
cb js9bu additional amount for unexpired risk 未过期风险的额外款额
BX/8O<s0 additional assessable profit 补加应评税利润
+:2klJ additional assessment 补加评税
P.se'z)E additional commitment 额外承担
S
E<FL/x1# additional commitment vote 额外承担拨款
LG0;#3YwH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^^u5*n+5 additional dependent parent allowance 供养父母额外免税额
4IK( 7 additional provision 额外拨款
Gf6p'(\zun additional stamp duty 附加印花税
'd0 ~!w additional tax 补加税罚款；补加税款
Ng& %o Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
AD> e?u adjudged bankrupt 被裁定破产
@ )F )S 7 adjudicated bankrupt 裁定破产人
3ZuZ/= adjudication fee 裁定费；评定印花税额手续费；评估契据费
1NFsb-<u adjudication of bankruptcy 裁定破产；宣告破产
]|pe>:gf' adjudication of insolvency 裁定无力偿还债务
> tS'Q`R adjusted actual 经调整的实数；调整后的实数
W ~<^L\Lu adjusted current assets 经调整的流动资产；调整后的流动资产
iO{hA adjusted figure 经调整的数字；调整后的数额
Y;eZ9|Ht9 adjusted liabilities 经调整的负债；调整后的负债
MR7}s4o adjusted loss 经调整的亏损；调整后的亏损
5&g @3j] 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
o)|flI'vT adjusted profit 经调整的利润；调整后的利润
&<g|gsG` adjusted surplus 经调整的盈余额；调整后的盈余额
<\ y @*fg+ adjusted value 经调整的价值；调整后的价值
*t FHM &a adjustment 调整；修订；理算〔保险〕
G&SB- adjustment centre 调剂中心
.8g)av+ adjustment lag 调整过程的时间差距；调整时差
OF>mF ~ adjustment mechanism 调整机制
9)yJ:
N#F adjustment of loss 亏损调整
ZgJQ?S$ D adjustment process 调整过程；调整程序
L< S9 adjustment range 调整幅度
lgAoJ[ administered exchange rate 受管制汇率
~G p [_ %K Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
B4/>H| administration expenses 行政费用
Mexk~ z A^ administration fee 手续费；行政费
Rh2 +=N<X administration in bankruptcy 破产管理
G5_=H,Vmd administration order 遗产管理令
A|[?#S((] administrator 管理人；遗产管理人
# +>oZWVc administrator of the estate 遗产管理人
fb7; |LF
admission of debt 债项承认书
S\EyCi+ admission of proof 接纳债权证明
PQt") [ advance 放贷款项；垫付款项；预支款项；预付款项
eIF5ZPS Zi advance account 暂支帐目；预付款帐户
J rf=@m\dk advance compensation 预付补偿金
Ty\R=y}} advance from shareholder 股东垫款
:VB V&l`
[ advance pending reimbursement 预支以待日后付还
, pfG advanced economy 先进经济体系
" ^[ 'y7i advancement 预付；预付财产
#Pau\|e_ advances warrant 垫款令
atH*5X6d advancing 贷出
_ y>~
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"vslZ`RU adverse exchange 逆汇
'=6\v! advertisement addressed to shareholders 在报章刊登的致股东通告
rD>f|kA?L advice for collection 托收通知书
((I%' advice of drawing 提款通知书；汇票通知书
`g })|Gx advice of payment 付款通知
r4f~z$QK Advisory Committee [Securities and Futures Commission]
)Beiu* 谘询委员会〔证券及期货事务监察委员会〕
^KELKv, _ Advisory Committee on Diversification 经济多元化谘询委员会
"Yca%: affidavit 誓章；遗产申报誓章
"> j j affidavit of no receipt 述明无收款的誓章
SrK<fAkx affiliate 联号；联营公司；附属公司
fCobzDy
affiliated company 附属公司；联号；联营公司
x`IEU*z# affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~Ti'FhN affordability 负担能力
:e%Pvk African Development Bank [AfDB] 非洲开发银行
v+`N*\J_ after-acquired property 事后取得的财产
TQ*1L:X7M& after-hours dealing 市后交易
^_u kLzP9 after-tax profit 税后盈利；税后利润；税后溢利
h=k h@}, agency agreement 代理协议
&c:Ad%
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#( jw!d& agency fee 代理费
,5, !es@`b Agency Law 《代理法》
> eB\(EP agent 代理人；承销人
*HO}~A%Lx agent of company 公司代理人
, P jew% agent's fee 代理人费；经纪费
QQ ~- aggregate 总计；总数；总体数字
27"%"P. 1 aggregate amount 总款额；总额
\cUNsB5 aggregate assets and liabilities 总体资产与负债
*ikc]wQr$ aggregate at constant price 按固定价格计算的总体数字
a]/>ra 5{ aggregate demand 总需求
#Xb+`' aggregate gross position 总持仓量
!~&R"2/ aggregate limit 总限额
Hp|_6hO 2 aggregate of salaries tax 合计薪俸税
$!(pF aggregate performance 总体表现；总体业绩
;\Y& ce aggregate supply 总体供应
V=V:SlS9 | aggregate surplus 总盈余
xp72>*_9& aggregate total 整体总额
V <@ o<R aggregate value 总值；合计价值
5nO% Ke= aggregated basis 合计基准
/fT+^& aggregated net chargeable income 合计应课税入息实额
?yR&/ a aggregation 合并计算；合计；总和
;Q[mL(1: aggregation of incomes of husband and wife 夫妇入息合并计算
p >;_e( aggregation of property 财产的总和
#ap9Yoyk\ agio 差价；贴水
/&{$ p M|? 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》
i21Gw41p: Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
g [7#w,o 《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》
_b.qkTWUB Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)R
2. 《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》
hk;7:G Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
y K2^Y]Ku? 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{aJJ `t agreement for a settlement 授产协议
:`2=@ . agreement for assignment 转让协议
X>.
NFB agreement for sale 售卖协议；买卖协议
J Egx@};O agreement for sale and purchase 买卖协议
B7<Kc agreement for the payment of interest 支付利息协议
{aC! ~qR agreement for the repayment of money 还款协议
&F5@6nJ` agreement of reinsurance 再保险协议
Bk\Gj`"7 Agricultural Bank of China 中国农业银行
z,:a8LB#[ air passenger departure tax 飞机乘客离境税
njnDW~Snb Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-7&Gi
+] airport tax 机场税
D<X.\})Md alcohol duty 酒精税
D"ehWLj alienation 让与；让渡；转让
ZwerDkd alimony 生活费；赡养费
NDAw{[.% All Ordinaries Index [AOI] 所有普通股指数
#\ n8M all risks 全险；综合险
0#*#a13 All Sales Record for Stock Market 《股票市场成交报告》
]
0m&(9 Allied Capital Resources Limited 新联财务有限公司
3lq Mucr all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Tk O[rAC allocation letter 拨款信件
-yg?V2 allocation of fund 分配款项；预留款项
^ Dt# $Z allocation of profit 利润分配；溢利分配
fH ?ha allocation warrant 拨款令
R
&4Z*?S allotment 分配；配股
+@K09ge allotment notice 股份配售通知；配股通知
]a3iEA2 ( allotment of shares 股份分配
3y~r72J allowable 可获宽免；免税的
t
6^l `6:p allowable business loss 可扣除的营业亏损
d/e|'MPX allowable expenses 可扣税的支出
&"mzwQX allowance 免税额；津贴；备抵；准备金
`\6?WXk3T allowance for debts 债项的免税额
rJInj>|{= allowance for depreciation by wear and tear 耗损折旧免税额
e BO@7 F$ allowance for funeral expenses 殡殓费的免税额
z>06hBv(?Y allowance for inflation 为通货膨胀而预留的款项；通胀准备金
"AhTH.ZP allowance for repairs and outgoings 修葺及支出方面的免税额
@M8|(N % allowance to debtor 给债务人的津贴
vuFBET, alteration of capital 资本更改
|s)?cpb alternate trustee 候补受托人
\Ro^*4B amalgamation 合并
BiZ=${y
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
z|(+|pV( ambit of charges 征税范围；收费范围
ii 0Ce}8d~ amended valuation 经修订的估值
/Y2/!mU</ American Commodities Exchange 美国商品交易所
F[!ckes<bB American Express Bank Limited 美国运通银行
3u\;j; Td! American Stock Exchange 美国证券交易所
iIGbHn,/ amortization 摊销
d@3}U6, amount due from banks 存放银行同业的款项
]}6w#)]" amount due from banks abroad 存放海外银行同业的款项
08m;{+|vY amount due from holding companies 控股公司欠款
:g\rQazxO amount due from local banks 存放本港银行同业的款项
oq _6L\
~ amount due to banks 银行同业的存款
EIf ~dOgH amount due to banks abroad 海外银行同业的存款
\OpoBXh amount due to holding companies 控股公司存款
*I?Eb-!t amount due to local banks 本港银行同业的存款
T4;T6 9j;, amount due to outport banks 外埠银行同业的存款
_ZAch zV amount for note issue 发行纸币的款额
;|cTHGxbE amount of bond 担保契据的款额
ec|/ / amount of consideration 代价款额
>u(>aV|A amount of contribution 供款数额
eb8w~ amount of indebtedness 负债款额
35*\_9/# amount of principal of the loan 贷款本金额
;!T{%-tP amount of rates chargeable 应征差饷数额
V NtPKtx\ amount of share capital 股本额
U\?g* amount of sums assured 承保款额
oQj =;[ amount of variation 变动幅度
.6pOvG Kb amount of vote 拨款数额
JkA|Qdj~Mr amount payable 应付款额
*}):<nB$^ amount receivable 应收款额
OW( &s,|6x Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Ih[+K#t+E analysis 分析
oz r9>b>M ancillary risk 附属风险
2`= 6 %s
annual account 周年帐目；周年帐目报表；年度决算；年结
:;!\vfZbU annual accounting date 年结日期
'iLH `WE annual allowance 每年免税额；年积金；年度津贴；年津
{hO`6mr&t annual balance 年度余额
t=#Pya annual disposable income 每年可动用收入
@l UlY2 annual estimates 周年预算
3v!~ cC~cI annual fee 年费
(, xZGa annual general meeting 周年大会
mty1p'^KQ annual growth rate 年增率；每年增长率
qUF1XJZ }z annual long-term supplement 长期个案每年补助金
0X(]7b&~R annual pensionable emolument 可供计算退休金的年薪
!z
zW2> annual report 年报
qYp$fmj Annual Report on the Consumer Price Index 《消费物价指数年报》
efuK annual return 周年报表；周年申报表；每年报税表格
jec :i-, Annual Return Rules 《周年报表规则》
]^\8U2q} annual review of consumer prices 每年消费物价回顾
b r,+45: annual roll-forward basis 逐年延展方式
xqHL +W annual salary 年薪
m$$?icA annual statement 年度报表；年度决算表
h.whjiCFa 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
*xM/ ;) annuitant 年金受益人
[&P `ak annuity 年金
?&l)W~S annuity contract 年金合约
7nHTlI1 b annuity on human life 人寿年金
g9my=gY antecedent debt 先前的债项
4rU! 4l ante-dated cheque 倒填日期支票
G7* h{nE anticipated expenditure 预期开支
em]xtya anticipated net profit 预期纯利
$'[q4 wo< anticipated revenue 预期收入
1{2eY%+ C anti-inflation measure 反通货膨胀措施
!|m9 | anti-inflationary stance 反通货膨胀立场
! ]Mc4!E apparent deficit 表面赤字
\`,xgC9K apparent financial solvency 表面偿债能力
1:= `Y@.S apparent partner 表面合伙人
w9#R' application for personal assessment 个人入息课税申请书
xnq><4 application of fund 资金应用
qA/bg application to release as liquidator and to destruct the books of accounts and documents
^ i :\@VA: 申请免除清盘人职务及毁灭帐簿与文件
hQgN9S5P appointed actuary 委任精算师
/CT(k1> appointed auditor 委任核数师；委任审计师
*[kx F*^ appointed trustee 委任的受托人
[B?z1z8l appointer 委任人
f e
$Wu apportioned pro rata 按比例分摊
o VB"f apportionment 分配；分摊
n!N\zx8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(3EUy"z- apportionment formula 分摊方程式
M'1HA apportionment of estate duty 遗产税的分摊
:nQp.N*p appraisal 估价；评估
RFG$X-.e appreciable growth 可观增长
"6I[4U"@ appreciable impact 显着影响
C 7n Kk/r appreciable increase 可观增长
!g 0cC.' appreciation 增值；升值
En9R>A; ` appreciation against other currencies 相对其他货币升值
%3a|<6 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
(clU$m+oXX appreciation tax 增值税
Ls: =A6AGM appropriation 拨款；拨用；拨付
->yeJTsE9 appropriation account 拨款帐目
Uk-HP\C"7 Appropriation Bill 拨款法案
BGjb`U#%3 appropriation-in-aid system 补助拨款办法
ZxS &4>. approved assets 核准资产
3DoRE2} approved basket stock 认可一篮子证券
+*t|yKO>[ approved budget 核准预算
TV{)n'aA approved charitable donation 认可慈善捐款
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approved charitable institution 认可慈善机构
c#q "\" approved currency 核准货币；认可货币
6d{j0 ?mM approved estimates 核准预算
?TuI:dC approved estimates of expenditure 核准开支预算
T#iU+)-\% approved overseas insurer 核准海外保险人
GF R!n1Hv approved overseas trust company 核准海外信托公司
u;n(+ 8sz approved pooled investment fund 核准汇集投资基金
1| xN%27> approved provident fund scheme 认可公积金计划
|ft:|/^F& approved provision 核准拨款
2;N@aZX approved redeemable share 核准可赎回股份
d~[UXQC approved regional stock 认可地区性证券
9!t4> approved retirement scheme 认可退休金计划
!O\X +#j approved subordinated loan 核准附属贷款
$au2%NL arbitrage 套戥；套汇；套利
{of]/ 3= arbitrageur 套戥者；套汇者
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9 arbitrary amount 临时款项
XU#,Bu { arrangement 措施；安排；协定
/Antb6E arrears 欠款
[(c L/_ arrears of pay 欠付薪酬
, z66bnjO arrears of revenue 逾期未收税款；逾期未收的帐项
(G5xkygR9 articles of association 组织章程；组织细则；组织章程细则
z`'P>.x
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
A ^B@VuK ascertainment of profit 确定利润
s -Y +x "Asia Clear" “亚洲结算系统”
A! ;meVUs Asia Commercial Bank Ltd. 亚洲商业银行有限公司
MCAXt1sL&E Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Wg1 tip8s Asian Development Fund [ADF] 亚洲发展基金
L<@&nx Asian dollar bond 亚洲美元债券
$'$>UFR Asian dollar market 亚洲美元市场
R|t;p!T Asian dollar rate 亚洲美元利率
!Y%D
9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
9N}W( > Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
=QiT)9q) asked price 沽盘；喊价；索价；卖方报价
l @A"U)A( assessable income 应评税入息
nO@+s
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f8!l7 {2%q assessable profit 应评税利润
sfC@*Y2XT assessable value 应评税值
;Prg'R[o; assessed profit 估定利润
2k3 z'RLG assessed value 经评估价值
FR' b `Xv: assessment 评税；评定；估价；评税单
_5h0@^m7y assessment number 评税编号；估价编号
6{^*JC5nj assessment of additional tax 补加税评税
cMtJy"kK assessment of performance 业绩评估；实绩评价
Mw|SH;nM Assessor 评税主任
#KJZR{ asset price bubbles 资产价格泡沫
' PL_~ asset-backed securities 具资产保证的证券
s?<!&Y assets accretion 资产增值
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assets and liabilities 资产与负债
i;HH !
TaN assets betterment statement 资产递增表；资产改进表
V~c(]K )- assets lending 实物放款；有抵押贷款
0|Q.U assets of the company passing on the death 死者去世时转移的公司资产
.jum "va% assets pledged as security for liabilities 用作负债抵押的资产
-4`sqv ] assets portfolio 资产投资组合
QX/]gX assets price 资产价格
3YRB I|XO assets quality 资产质素
;@'0T4Z&l assets realization 资产变现
dM gbW<uAu assets refinancing arrangement 资产再集资安排
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5xF?q assets securitization 资产证券化
Heohe|an assets situated outside Hong Kong 在香港以外地方的资产
t;XS;b % assets stripping 削减资产；拆卖资产
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`t \n assets value 资产值
n 8?KSQy$ assignee 承让人
Hf.xd.Yw assignment 转让；转让书；转让契
s'AQUUrb < assignment of interest 权益转让
D` fc7m assignment of letters patent and trade mark 专利证书及商标转让
KF4see;; assignment of property 物业转让；物业转让书
Ei|0L$NCg assignment right 转让权
Zr R+QV assignor 转让人
I~'gK8<e7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
* p"O* zj Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
_6J<YQK associate member 附属会员
sx90lsu associated body corporate 相联法人团体
|Rk37P { associated company 相联公司；联属公司
4Qhx[Hv>( associated corporation 相联法团
aZC*7AK
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_3zU,q m+ 公认会计师公会〔英国〕
zCM^r <Kr Association of Futures Exchange Brokers 香港期货经纪协会
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kZ T} h Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Z#@6#S` association of underwriters 承保人组织
AYYR xhv_, assumption of control 接管
Cd9t{pQD4 assurance 担保；保险；转易；转易书
_jk|}IB;X assurance of interest 权益的转易
T*p| 'Q` at 19XX price 按一九ＸＸ年价格计算
K9LEIby at a discount 按赔价计算；按贴水价格计算；打折扣
&?v#| qIh at a premium 按溢价计算；按升水价格计算
n=r= u'oi at call 通知付款；按通知
s V&`0N at constant market price 按固定市价计算
}P16Xb) p at constant price 按固定价格计算
qY# m*R at cost 按成本计算
@#1c x at current market price 按当时市价计算；按现时市价计算
`GP3 D~ at current price 按当时价格计算；按现时价格计算
Vz k cZK at factor cost 按要素成本计算；按生产要素成本计算
frk7^5 at money-of-the-day price 按付款当日价格计算
"{m t? at or better 按指定或较佳价位〔买卖指令〕
4'_L W?DS at par 按面值计算；平价
Za34/ro/T at sight 见票即付
_82<| NN: at the close 按收市盘
|@OJ~5H/{ at the opening 按开市盘
s%FP6u7[i attestation 见证；见证条款
-uO%[/h;N at-the-money option 平价期权
R+k=Ea&x attorney 受权人；受托代表人
~igRg ~k:/ attornment 新拥有人承认书
nz }]C04:- attributable profit 可归属利润
l85O-g}M attributable share value 可归属股份价值
u_h=nk Auckland Stock Exchange 奥克兰证券交易所
gt#MeU auction 拍卖
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M auctioneer 拍卖商
@F>[DW]O audit 审计；核数
nm<L&11 Audit Commission 审计署
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%Rv Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
iJ5e1R8tN 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〕
1{= E ? audit review 帐目审查
x|&[ hFXD Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ux)< &p. audited account 审计帐目；经审计的帐目
Rv0-vH.n audited annual account 经审计的周年帐目
Qf/j: audited balance sheet 经审计的资产负债表
Jv -zB]3 & auditor 核数师；核数主任；审计师
Rs`Vr_?Hk auditor's certificate 核数师证明书；审计师证明书
+>n. T auditor's report 核数师报告；审计师报告
:d, >d Aussie bond 澳元债券
l!xgtP K austerity budget 紧缩预算
IEKMa Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
C!CaGf= Australia All Ordinaries Index 澳洲所有普通股票指数
ddGkk@CA Australian Dollar [AUD] 澳元
O8!!UA8 V Australian Options Market 澳大利亚期权市场
g{rt ^B Australian Securities Commission 澳洲证券事务监察委员会
[N'r3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
d#x8O4S%i2 Australian Stock Exchange 澳大利亚证券交易所
nhB^Xr= Austrian Schilling [ATS] 奥地利先令
_Y} ^%eFw authentication 认证；鉴证
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8*4 authority to purchase 委托购买证；委购书
54, Ju'r authorization 认可；核准；授权；授权书
BA`kxL/x authorization by direction 指示授权
* fOS"-C L authorization by instruction 指令授权
}W^V^i ) authorization by warrant 令状授权
|:`?A3^m# authorization of unit trust 单位信托的认可
PQr#G JG7 authorized agent 指定代理人
<m|FccvQ authorized capital 法定资本
PW(_yB; authorized clerk 出市员
Q*TQ*J7".X authorized dealer 认可交易商
rd f85%%7 authorized financial institution 认可财务机构
@U7U?.p authorized fund 认可基金
+btP]?04 authorized fund house 获授权的基金公司；认可基金公司
*J*zml3 authorized institution 认可机构
>d 1aE)? authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
NK*:w *SOI authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
gwkZk-f\p authorized insurer 获授权保险人；获认可承保人
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PhNv authorized investment 特准投资项目
dUBVp 9PB authorized person 获授权人
+4p2KYO authorized representative 获授权代表
:6HiP&< authorized share capital 法定股本
F ~11 _ automated quotation system 自动报价系统
TLR Lng Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
m -&a~l 自动交易系统〔香港期货交易所有限公司〕
(RI>aDG RH automatic adjustment mechanism 自动调整机制
]xVL11p automatic adjustment system 自动调整系统
}J4BxBuV8 Automatic Clearing House 自动票据交换所
}&'yt97+ automatic exchange rates accumulation system 自动化汇率累集系统
|\{J` 5gr Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
bN< O<x1j automatic teller machine [ATM] 自动柜员机
&El[ autopay 自动转帐
`rRg(fCN!M available assets 可用资产
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available fiscal reserve 现存财政储备
f(zuRM^5 available profit 可用利润
>ZOZv Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Vo58Nz:% average 平均；平均数；海损
GO&R R } average basic salary 平均基本薪金
xf3/<x!B average consumer expenditure 平均消费开支；一般消费开支
>LRaIU> average cost 平均成本
`;8u9Ff average cost of land production 增辟土地平均成本
!{|yAt9kP average daily turnover 平均每日成交额
x,@O:e average daily wage rate 平均每日工资率
qoyGs}/I8 average expenditure pattern 平均开支模式
g^|_ X1{ average growth rate 平均增长率
SJY"]7 average net fixed assets 固定资产平均净值
T<_1|eH average of relatives 相对价格平均数
e^ K=8IW average price 平均价格
Yc ( )'6 average propensity to consume 平均消费倾向；一般消费倾向
A?< "^<A^ average propensity to save 平均储蓄倾向；一般储蓄倾向
bN~'cs8 e average rate 平均率
Q'V,?# average revenue 平均收入；平均收益
/E1c#@ average stock 平均库存；平均存货
v \L Ip average yearly rent 平均年租
#v]aT
]} avoidance of double taxation 避免双重课税
Ts ?>"@ avoidance of tax 避税
