A:
P (aN6)D A share Ａ股；甲类股份
A, 4Z{f83 abatement of tax 减税；减扣免税额
-+y3~^EYm, ABN AMRO Bank N.V. 荷兰银行
2 2@w: above-the-line expenditure 线上项目支出；经常预算支出
n ;e.N:p above-the-line receipt 线上项目收入；经常预算收入
sFw;P` ABSA Asia Limited 南非联合亚洲有限公司
[oOV@GE absolute change 绝对数值变更
a/x nf<(H absolute expenditure 实际开支
}U@(S>,% absolute guideline figure 绝对准则数字
5#~E[dr absolute interest 绝对权益
[F+*e=wjN> absolute order of discharge 绝对破产解除令
o^W.53yX absolute profit margin 绝对利润幅度
,j(S'Pw absolute value 实值；绝对值
jIck! absolutely vested interest 绝对既得权益
S,f:nLT absorbed cost 已吸收成本；已分摊成本
?*&5`Xh absorption 吸收；分摊；合并
Yc^,Cj{OM absorption rate 吸收率；摊配率；分摊率
sp6A* mwl ACB Finance Limited 亚洲商业财务有限公司
s[#_sR`y acceptable form of reciprocity 合理的互惠条件
BHt9$$Z| acceptable rate 适当利率；适当汇率
!q 9PO acceptance agreement 承兑协议
RV ),E:? acceptance for honour 参加承兑
xwojjiV acceptor 承兑人；接受人；受票人
B^Hh rz! acceptor for honour 参加承兑人
xu.TS accident insurance 意外保险
O% 8>siU Accident Insurance Association of Hong Kong 香港意外保险公会
@3`Pq2< accident insurance scheme 意外保险计划
%xdyG Al: accident year basis 意外年度基准
WHcw5_3# accommodation 通融；贷款
g`dAj4B accommodation bill 通融票据；空头票据
W1ql[ DqE{ accommodation party 汇票代发人
10CRgrZ account balance 帐户余额；帐户结余
H18pVh account book 帐簿
F#a'N c9 account collected in advance 预收款项
w%$J<Z^-? account current book 往来帐簿
%ZX3:2 account of after-acquired property 事后取得的财产报告
dH)\zCt account of defaulter 拖欠帐目
IHv>V9yiG account payable 应付帐款
t:YMF$Z account payee only [A/C payee only] 只可转帐；存入收款人帐户
6*:U1{Gl) account receivable 应收帐款
Pr3>}4M account receivable report 应收帐款报表
OlM3G^1e1 account statement 结单；帐单；会计财务报表
lJt?0;gn account title 帐户名称；会计科目
WmuYHE U accountant's report 会计师报告
4VhKV JX Accountant's Report Rules 会计师报告规则
QBjvbWoIG( accounting and auditing procedure 会计与审计程序；会计与核数程序
(Q"~bP{F Accounting Arrangements 《会计安排》
>cH}sNHy accounting basis 会计基础
vf-8DB accounting by Official Receiver 破产管理署署长呈交的帐目
]Xg7XY Accounting Circular 《会计通告》
7n7UL0Oc1 accounting class 会计类别
Z6#(83G4 accounting date 记帐日期；会计结算日期
4A )_D{(SH accounting for money 款项核算
Q+*@!s Accounting Officer 会计主任
uQg& ]bSv accounting period 会计报告期；会计期
"Ug+# ;}p$ accounting policy 会计政策；会计方针
L,sFwOWY accounting practice 会计惯例
\5fvD8>H accounting principle 会计准则
0+NGFX \p accounting record 会计记录
@4Lol2 accounting report 会计报告
,Bl_6ZaL Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;0-R"c)- Accounting Society of China 中国会计学会
{dwlW`{ accounting statement 会计报表
$pa uPEe accounting system 会计制度；会计系统
~ 7:Q+ 0,, accounting transaction 会计事项；帐务交易
Qp +M5_ accounting treatment 会计处理
u<EPK*O* accounting year 会计年度
W4=A.2[q accretion 增值；添加
Jhv T+"~ accrual 应计项目；应累算数目
tk+4noA accrual basis 应计制；权责发生制
Zou;o9Ww accrual basis accounting 应计制会计；权责发生制会计
a~Yq0 d?`D accrue 应累算；应计
~YXkAS: accrued benefit 应累算利益
AE=E"l1 ] accrued charges 应计费用
@[bFlqs E accrued cumulative preference share dividend 应累算的累积优先股股息
0qL.Rnt accrued expenses 应累算费用
e?:1wU accrued interest payable 应付利息；应计未付利息
WQsu}_g5y accrued interest receivable 应收利息；应计未收利息
EAoq2_(`a accrued right 累算权益
j:U6q,f] accruing profit 应累算的利润
T>w;M?`9K accumulated fiscal reserve 累积财政储备
8Yf=) accumulated profit 累积利润；滚存溢利
uG(XbDZZ1W accumulated reserve 累积储备
EPU 3Jban
accumulation of surplus income 累积收益盈余
[0lO0ik>G acquired assets 既得资产
XO}SPf- acquisition 收购；购置；取得
!UHX? <3r acquisition cost 购置成本
yeA]j[ # acquisition expenses 购置费用
3g5D[>J' acquisition of 100% interest 收购全部股权
A}i> ys acquisition of control 取得控制权
sLf~o" yb acquisition of fixed assets 购置固定资产
5 YLc4z* acquisition of shell “买壳”
qfF2S acquisition price 收购价
lqvP
Dz act of God 天灾
[<X ~m acting partner 执事合伙人
s?PB ]Tr active market 买卖活跃的市场；交投畅旺的市场；旺市
=z\/xzAwX active partner 积极参与的合伙人
e E@7AM active trading 交投活跃
j | LO g actual circulation 实际流通
%$=2tf R actual cost 实际成本
fni7HBV? actual expenditure 实际开支；实际支出
OV`li#H actual income 实际入息；实际收入；实际收益
J:G{ actual market 现货市场
W& 7( actual price 现货价；实际价格
BzTzIo 5 actual profit 实际利润
@>`qf y? actual quotation 实盘；实际价位；实际报价
Nt687 actual year basis 按实际年度计算
pW _mS| actuals 实货
*A0*.>@N actuarial investigation 精算调查
( +(bw4V/ actuarial principle 精算原则
MJ U*Sq actuarial report 精算师报告
68~5Dx Actuarial Society of Hong Kong 香港精算学会
Zi<(>@z2 actuarial valuation 精算师估值
DuIgFp actuary 精算师
U5[r&Y
D ad referendum agreement 暂定协议；有待覆核的协定
py6O\` \ ad valorem duty 从价税；按值征税
dv?t;D@p! ad valorem duty system 从价税制
}>_ ad valorem fee 从价费
AJ
z 1 ad valorem tariff 从价关税
i:H]Sb)<b additional allowance 额外免税额
x^McUfdr| additional amount for unexpired risk 未过期风险的额外款额
!\\OMAf7 additional assessable profit 补加应评税利润
zIr4!|X additional assessment 补加评税
3*-!0 additional commitment 额外承担
yUs/lI, Q additional commitment vote 额外承担拨款
Lm+E? Ca additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
#wJ^:r-c ` additional dependent parent allowance 供养父母额外免税额
E5Lq-
additional provision 额外拨款
GN+!o($ additional stamp duty 附加印花税
/!U( / additional tax 补加税罚款；补加税款
\ _7'f Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
'
? a d adjudged bankrupt 被裁定破产
O;.DQ adjudicated bankrupt 裁定破产人
"
"S&zN adjudication fee 裁定费；评定印花税额手续费；评估契据费
(/7cXd@\6 adjudication of bankruptcy 裁定破产；宣告破产
YD#L@:&gv adjudication of insolvency 裁定无力偿还债务
G> s qfYkK adjusted actual 经调整的实数；调整后的实数
EjP)e; adjusted current assets 经调整的流动资产；调整后的流动资产
(^m~UN2@~m adjusted figure 经调整的数字；调整后的数额
eF?jNO3 adjusted liabilities 经调整的负债；调整后的负债
o; >qsn8 adjusted loss 经调整的亏损；调整后的亏损
6n
H'NNS:J 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
s\(@f4p adjusted profit 经调整的利润；调整后的利润
-c#vWuLl adjusted surplus 经调整的盈余额；调整后的盈余额
u $qazj adjusted value 经调整的价值；调整后的价值
Y6 a9S`o adjustment 调整；修订；理算〔保险〕
4@0Z<8Mo adjustment centre 调剂中心
MR zY<MD adjustment lag 调整过程的时间差距；调整时差
yO@@-)$[y adjustment mechanism 调整机制
&UAYYH adjustment of loss 亏损调整
%&wi@ *# adjustment process 调整过程；调整程序
7wHd*{^9N adjustment range 调整幅度
h~ q5GhY!9 administered exchange rate 受管制汇率
(]-RL
A> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"ZuA._ administration expenses 行政费用
:wfN+g= administration fee 手续费；行政费
4wx{i6 administration in bankruptcy 破产管理
OX [r\ administration order 遗产管理令
uEkGo5 administrator 管理人；遗产管理人
;aH3{TS administrator of the estate 遗产管理人
2#Qw admission of debt 债项承认书
TRr%]qd{Hr admission of proof 接纳债权证明
#-l+c u{ advance 放贷款项；垫付款项；预支款项；预付款项
31N5dIi, advance account 暂支帐目；预付款帐户
VRg
y advance compensation 预付补偿金
oAv LSFn advance from shareholder 股东垫款
@ ZN@EOM$+ advance pending reimbursement 预支以待日后付还
\
*A!@T advanced economy 先进经济体系
iKv"200h( advancement 预付；预付财产
-X-sykDm advances warrant 垫款令
sIR fC<
/P advancing 贷出
]Mvpec_B adverse balance 逆差
W)L* zVj~ adverse exchange 逆汇
0iKAg advertisement addressed to shareholders 在报章刊登的致股东通告
n^<J@uC advice for collection 托收通知书
GyfKSj; advice of drawing 提款通知书；汇票通知书
uW4.Q_O!H advice of payment 付款通知
?>My&yB Advisory Committee [Securities and Futures Commission]
),2|TlQ 谘询委员会〔证券及期货事务监察委员会〕
(^58$IW71 Advisory Committee on Diversification 经济多元化谘询委员会
"oh ;?gQ. affidavit 誓章；遗产申报誓章
k h6n(B\ affidavit of no receipt 述明无收款的誓章
- *qoF(/ U affiliate 联号；联营公司；附属公司
bnH:|-?q affiliated company 附属公司；联号；联营公司
4j zjr G affirmation [estate duty] 非宗教式宣誓〔遗产税〕
V?~!D p affordability 负担能力
Nnfq!%
African Development Bank [AfDB] 非洲开发银行
&g]s@S|% after-acquired property 事后取得的财产
*hh9
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B?4Iu)bCxI after-tax profit 税后盈利；税后利润；税后溢利
Cv;#8Wj} agency agreement 代理协议
{: =] J4] agency expenses 代理机构的开支
@S 0mNA agency fee 代理费
5yjG\ ~ Agency Law 《代理法》
v`U;.W agent 代理人；承销人
_/YM@%d agent of company 公司代理人
>?.j N| agent's fee 代理人费；经纪费
FM|3'a-z aggregate 总计；总数；总体数字
2SlI5+u aggregate amount 总款额；总额
/x\~ 5cC aggregate assets and liabilities 总体资产与负债
<`NtT G aggregate at constant price 按固定价格计算的总体数字
6NQ`IC aggregate demand 总需求
QQD7NN> aggregate gross position 总持仓量
|o@ U
L aggregate limit 总限额
.R^ R|<x aggregate of salaries tax 合计薪俸税
yE;S6 O aggregate performance 总体表现；总体业绩
Q x&7Ceu" aggregate supply 总体供应
h-U]?De5\ aggregate surplus 总盈余
iDdR-T| aggregate total 整体总额
-J 0I2D aggregate value 总值；合计价值
f`8?]@y{ aggregated basis 合计基准
VO /b&% aggregated net chargeable income 合计应课税入息实额
-fN5-AC aggregation 合并计算；合计；总和
{ T<[-"h aggregation of incomes of husband and wife 夫妇入息合并计算
fS p aggregation of property 财产的总和
RFq= `/>dG agio 差价；贴水
L]l?_#*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》
-h=wLYl@0i Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
O 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》
mRN[l j Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|nU%H=Rs/ 《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》
09i7 7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
O2xqNQ`d 《香港政府和大韩民国政府关于相互促进和保护投资协定》
IR32O,) agreement for a settlement 授产协议
s~k62 agreement for assignment 转让协议
vzF6e eaD agreement for sale 售卖协议；买卖协议
M0hR]4 T agreement for sale and purchase 买卖协议
,V''?@ agreement for the payment of interest 支付利息协议
IDdu2HNu agreement for the repayment of money 还款协议
R<^E?FI
agreement of reinsurance 再保险协议
fc4jbPp:M Agricultural Bank of China 中国农业银行
rddn"~lm1 air passenger departure tax 飞机乘客离境税
h7S;
4] Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3wQ\L=
airport tax 机场税
/K;A bE alcohol duty 酒精税
X?] Mzcu alienation 让与；让渡；转让
AjsjYThV alimony 生活费；赡养费
[q^pMH#U" All Ordinaries Index [AOI] 所有普通股指数
Y5*A,piq all risks 全险；综合险
d
<zD@ z All Sales Record for Stock Market 《股票市场成交报告》
~`5[Li:eP Allied Capital Resources Limited 新联财务有限公司
VeH%E.: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}S%}%1pG7 allocation letter 拨款信件
qj^ A allocation of fund 分配款项；预留款项
V'9OG n2v allocation of profit 利润分配；溢利分配
z _). - allocation warrant 拨款令
1uz K(j8w allotment 分配；配股
^}kYJvqA allotment notice 股份配售通知；配股通知
QRF:6bAxsL allotment of shares 股份分配
\2Kl]G(w%y allowable 可获宽免；免税的
C *Q x allowable business loss 可扣除的营业亏损
McN'J. Sxp allowable expenses 可扣税的支出
uL^X$8K;( allowance 免税额；津贴；备抵；准备金
9gZS )MZ allowance for debts 债项的免税额
`g{eWY1l allowance for depreciation by wear and tear 耗损折旧免税额
)
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N8!e(Y K_ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
K%SfTA1TCB allowance for repairs and outgoings 修葺及支出方面的免税额
5 y p allowance to debtor 给债务人的津贴
rWBgYh alteration of capital 资本更改
vVo# nzeZ5 alternate trustee 候补受托人
qLB(Th\&' amalgamation 合并
zeH=py[n ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
V_9\Ax'X ambit of charges 征税范围；收费范围
:k~ p=ko amended valuation 经修订的估值
eqpnh^0}d American Commodities Exchange 美国商品交易所
r?`7i' American Express Bank Limited 美国运通银行
X4"[,:Tw American Stock Exchange 美国证券交易所
DyQvk amortization 摊销
H$&P=\8n amount due from banks 存放银行同业的款项
5zt5]zl' amount due from banks abroad 存放海外银行同业的款项
e XmYw^n amount due from holding companies 控股公司欠款
M|>- q amount due from local banks 存放本港银行同业的款项
[U {RDX amount due to banks 银行同业的存款
=[Tf9u QY amount due to banks abroad 海外银行同业的存款
eh3CVgH91; amount due to holding companies 控股公司存款
dw7h@9\ y amount due to local banks 本港银行同业的存款
9(BB>o54r amount due to outport banks 外埠银行同业的存款
<%oT}K\; amount for note issue 发行纸币的款额
oXqx]@ 7 amount of bond 担保契据的款额
u?8 e>a amount of consideration 代价款额
Q\$cBSJC1 amount of contribution 供款数额
iEMIzaR amount of indebtedness 负债款额
1{ wO jq(4 amount of principal of the loan 贷款本金额
}5"19
Go? amount of rates chargeable 应征差饷数额
}iR!uhi# amount of share capital 股本额
r}t%DH amount of sums assured 承保款额
y;HJ"5.Mw amount of variation 变动幅度
6EG`0h6 amount of vote 拨款数额
+] {PEnJ amount payable 应付款额
{>#4{D00 amount receivable 应收款额
Umk ! m] q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[m]O^Hp{{ analysis 分析
)W![T I p ancillary risk 附属风险
_NM=9cWd annual account 周年帐目；周年帐目报表；年度决算；年结
NSAp.m
annual accounting date 年结日期
N~ M-|^L annual allowance 每年免税额；年积金；年度津贴；年津
2 lBu"R 6} annual balance 年度余额
{7o|*M annual disposable income 每年可动用收入
e+ O0l annual estimates 周年预算
$RV'DQO annual fee 年费
[Uu!:SZ annual general meeting 周年大会
cBnB(t% annual growth rate 年增率；每年增长率
%g%#=a;]q annual long-term supplement 长期个案每年补助金
N/ mC,7Q annual pensionable emolument 可供计算退休金的年薪
y]E ?\03" annual report 年报
XAc#ywophi Annual Report on the Consumer Price Index 《消费物价指数年报》
}U7 ><I annual return 周年报表；周年申报表；每年报税表格
?gOZY\[ma Annual Return Rules 《周年报表规则》
v\ Xk6k annual review of consumer prices 每年消费物价回顾
uEkUK| annual roll-forward basis 逐年延展方式
_ ;_NM5 annual salary 年薪
}))JzrqAe annual statement 年度报表；年度决算表
fj]) 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
%y;Cgo[ annuitant 年金受益人
> 9wEx[ annuity 年金
g4*]R>f annuity contract 年金合约
Y v jRJ annuity on human life 人寿年金
uia-w^F e antecedent debt 先前的债项
"5R8Zl+ ante-dated cheque 倒填日期支票
<CUe"WbE) anticipated expenditure 预期开支
geu8$^ anticipated net profit 预期纯利
gb_k^wg~1' anticipated revenue 预期收入
& U8W(NxN anti-inflation measure 反通货膨胀措施
E`SFr anti-inflationary stance 反通货膨胀立场
38T2IN apparent deficit 表面赤字
gyW##M@{ apparent financial solvency 表面偿债能力
<ib# PLRM apparent partner 表面合伙人
,-*o c> application for personal assessment 个人入息课税申请书
zy9# *gGq application of fund 资金应用
nAJ<@a application to release as liquidator and to destruct the books of accounts and documents
s9Aq-N 申请免除清盘人职务及毁灭帐簿与文件
0SBiMTm appointed actuary 委任精算师
64OgE! appointed auditor 委任核数师；委任审计师
6u f+,F appointed trustee 委任的受托人
;yO7! {_ appointer 委任人
QNH 5Cq;Y apportioned pro rata 按比例分摊
Dh|8$(Jt apportionment 分配；分摊
PuhF bgxy Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^w XXx=Xf apportionment formula 分摊方程式
,#42ebGHR apportionment of estate duty 遗产税的分摊
rSVU|O3m; appraisal 估价；评估
"7pd(p *C appreciable growth 可观增长
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(A appreciable impact 显着影响
Py[Z9KLX appreciable increase 可观增长
CK v [E appreciation 增值；升值
*@r)3 appreciation against other currencies 相对其他货币升值
S&@uY#_(*T appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%K_[Bx{B appreciation tax 增值税
DM%4 V|F" appropriation 拨款；拨用；拨付
el*C8TWlw appropriation account 拨款帐目
)0P>o]fWI Appropriation Bill 拨款法案
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approved assets 核准资产
1B;sSp.> approved basket stock 认可一篮子证券
~/6m|k approved budget 核准预算
Fa$ pr` approved charitable donation 认可慈善捐款
Brh<6B tl approved charitable institution 认可慈善机构
HKk;oG approved currency 核准货币；认可货币
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approved estimates 核准预算
A`4j=OF\ approved estimates of expenditure 核准开支预算
aUN!Sd2, approved overseas insurer 核准海外保险人
I% 43rdoPe approved overseas trust company 核准海外信托公司
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xoD5z<< approved provident fund scheme 认可公积金计划
)A a98Eu?2 approved provision 核准拨款
/YWoDHL approved redeemable share 核准可赎回股份
B1o y,' approved regional stock 认可地区性证券
xr) Rx{)3h approved retirement scheme 认可退休金计划
D T_HG | approved subordinated loan 核准附属贷款
N?H;fK4v arbitrage 套戥；套汇；套利
] }XK arbitrageur 套戥者；套汇者
?]081l7cd arbitrary amount 临时款项
`5;O|qRq arrangement 措施；安排；协定
'g8~539{& arrears 欠款
l|`%FB^ k arrears of pay 欠付薪酬
q#-szZQ arrears of revenue 逾期未收税款；逾期未收的帐项
lM C4j articles of association 组织章程；组织细则；组织章程细则
<D4.kM Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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BNW8 ascertainment of profit 确定利润
Ep0L51Q "Asia Clear" “亚洲结算系统”
gOZ$rv ^g Asia Commercial Bank Ltd. 亚洲商业银行有限公司
5@"&%8oeq0 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*Wv]DV=\ Asian Development Fund [ADF] 亚洲发展基金
kDJ5x8Q# Asian dollar bond 亚洲美元债券
KL!k'4JNY Asian dollar market 亚洲美元市场
P@:#NU[ Asian dollar rate 亚洲美元利率
|< \L B Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^u#!Yo.!( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Xd>4n7nb$` asked price 沽盘；喊价；索价；卖方报价
!m rB+<: assessable income 应评税入息
%O;"Z`I assessable loss 应评税亏损
-<a~kVv assessable profit 应评税利润
vbmSbZ"y assessable value 应评税值
v8,+|+3 assessed profit 估定利润
b#R3=TQS8 assessed value 经评估价值
Aj.TX%}`h assessment 评税；评定；估价；评税单
Nhn5 iN1* assessment number 评税编号；估价编号
ZVJbpn<lo) assessment of additional tax 补加税评税
}%[TJ@R; assessment of performance 业绩评估；实绩评价
ts3%cRN r Assessor 评税主任
3x9 O<H} asset price bubbles 资产价格泡沫
I@a7AuOw asset-backed securities 具资产保证的证券
;Yyg(Ex assets accretion 资产增值
* I`, L/ assets and liabilities 资产与负债
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assets betterment statement 资产递增表；资产改进表
r80w{[S$ assets lending 实物放款；有抵押贷款
ZebXcT ,41 assets of the company passing on the death 死者去世时转移的公司资产
qr$=oCqa assets pledged as security for liabilities 用作负债抵押的资产
zuWj@YG\. assets portfolio 资产投资组合
/sH3Rk.> assets price 资产价格
,2DKp hh assets quality 资产质素
I)V2cOr XM assets realization 资产变现
vY<(3[pp assets refinancing arrangement 资产再集资安排
=;0#F& assets securitization 资产证券化
Miqu assets situated outside Hong Kong 在香港以外地方的资产
mKtZ@r )u assets stripping 削减资产；拆卖资产
?C//UN; assets value 资产值
||cG/I&, assignee 承让人
P*T 'R assignment 转让；转让书；转让契
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=Z assignment of interest 权益转让
z)=D&\H X assignment of letters patent and trade mark 专利证书及商标转让
/OK.n3Tt assignment of property 物业转让；物业转让书
R:x4j #( assignment right 转让权
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ca~%= assignor 转让人
`&b 8wF associate 有联系的人；有关连人士；相联者；合伙人；联系人
V"*|`z) Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
W *0X V associate member 附属会员
`UMv#-Y8 associated body corporate 相联法人团体
$[}31=0 associated company 相联公司；联属公司
X{o.mN associated corporation 相联法团
Am%zEt$c Association of Chartered Certified Accountants [ACCA] [United Kingdom]
RtGETiA\b 公认会计师公会〔英国〕
'N)&;ADx-G Association of Futures Exchange Brokers 香港期货经纪协会
cfMj^*I Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
uI@:\Rs s association of underwriters 承保人组织
Vc$x?= assumption of control 接管
_+N*4 assurance 担保；保险；转易；转易书
Ku*@4#<L6h assurance of interest 权益的转易
! ]&a/$U at 19XX price 按一九ＸＸ年价格计算
aJ8 8U69 at a discount 按赔价计算；按贴水价格计算；打折扣
6 9ia # at a premium 按溢价计算；按升水价格计算
U_m<W$"HF at call 通知付款；按通知
m.EI("n"J at constant market price 按固定市价计算
Gn #5zx#l at constant price 按固定价格计算
5Az=)q4Q at cost 按成本计算
u JA8PfbD at current market price 按当时市价计算；按现时市价计算
` MlQPLH at current price 按当时价格计算；按现时价格计算
kB_G L>fc at factor cost 按要素成本计算；按生产要素成本计算
(]^9>3{| at money-of-the-day price 按付款当日价格计算
$)vljM<< at or better 按指定或较佳价位〔买卖指令〕
BJ<hP9 # at par 按面值计算；平价
, h5\vWZ at sight 见票即付
o*eU0 at the close 按收市盘
}H!c9Y at the opening 按开市盘
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P, attestation 见证；见证条款
a[]=*(AZI at-the-money option 平价期权
<s2IC_f<+ attorney 受权人；受托代表人
Bjq1za attornment 新拥有人承认书
O9o YuC :q attributable profit 可归属利润
?P ,z^ attributable share value 可归属股份价值
;RB]aw E Auckland Stock Exchange 奥克兰证券交易所
(Ybc~M)z auction 拍卖
3_~V(a auctioneer 拍卖商
Ovv~ymj audit 审计；核数
} |%dN*', Audit Commission 审计署
[94A?pn[z Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
>y"W( 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
q|b #=Af]g audit review 帐目审查
'}e_8 FS Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
S=~[ 6;G audited account 审计帐目；经审计的帐目
h^D? G2O audited annual account 经审计的周年帐目
M9HM: audited balance sheet 经审计的资产负债表
_,"T; i auditor 核数师；核数主任；审计师
O&V}T#8n auditor's certificate 核数师证明书；审计师证明书
O;9u1,%w auditor's report 核数师报告；审计师报告
Dz:A.x@$* Aussie bond 澳元债券
MzL^u 8 austerity budget 紧缩预算
|)* K#%j Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
f)l:^/WP+ Australia All Ordinaries Index 澳洲所有普通股票指数
w&hgJ Australian Dollar [AUD] 澳元
msM Australian Options Market 澳大利亚期权市场
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0?Q Australian Securities Commission 澳洲证券事务监察委员会
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}=fJ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
*%7 [{Loz Australian Stock Exchange 澳大利亚证券交易所
tisSj ?+ Austrian Schilling [ATS] 奥地利先令
No>XRG+ authentication 认证；鉴证
X xcY authority to purchase 委托购买证；委购书
vP`Sz}FU authorization 认可；核准；授权；授权书
a$yAF4HR< authorization by direction 指示授权
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bB/*h authorization by instruction 指令授权
;e4 15T authorization by warrant 令状授权
9+ nB;vA authorization of unit trust 单位信托的认可
Ci4`, authorized agent 指定代理人
VdjS\VYe , authorized capital 法定资本
Yrs7F.Y" authorized clerk 出市员
t '|A0r$ authorized dealer 认可交易商
dIg/g~ t" authorized financial institution 认可财务机构
m_zl*s*6 authorized fund 认可基金
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6 NMIp* authorized fund house 获授权的基金公司；认可基金公司
zsFzF`[k authorized institution 认可机构
xHq"1Vs = authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
U(P^-J<n1 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
F kY}6 authorized insurer 获授权保险人；获认可承保人
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authorized investment 特准投资项目
i'OFun+-, authorized person 获授权人
px8988X authorized representative 获授权代表
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U_? authorized share capital 法定股本
$nF|n+m automated quotation system 自动报价系统
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qq .M]?Z 自动交易系统〔香港期货交易所有限公司〕
1 DgR V7 automatic adjustment mechanism 自动调整机制
WvR-0>E automatic adjustment system 自动调整系统
\(2w/~ Automatic Clearing House 自动票据交换所
(hNTr(z automatic exchange rates accumulation system 自动化汇率累集系统
` qnp Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
cWjb149@) automatic teller machine [ATM] 自动柜员机
1AQVj]#S autopay 自动转帐
-} Zck1 available assets 可用资产
@W6:JO available fiscal reserve 现存财政储备
k>E^FB= available profit 可用利润
fb-Lp#!T39 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
FlGU1%]m average 平均；平均数；海损
pqe7a3jr average basic salary 平均基本薪金
:dq.@:+<R average consumer expenditure 平均消费开支；一般消费开支
94VtGg=b} average cost 平均成本
J{;XNf = average cost of land production 增辟土地平均成本
\ne1Xu :hM average daily turnover 平均每日成交额
g%Bh-O9\ average daily wage rate 平均每日工资率
/N= }wC average expenditure pattern 平均开支模式
? C)a0>L average growth rate 平均增长率
mSLA4[4{ average net fixed assets 固定资产平均净值
B|pO2d e average of relatives 相对价格平均数
5;'(^z-bL average price 平均价格
7 OAM average propensity to consume 平均消费倾向；一般消费倾向
'L?e)u. average propensity to save 平均储蓄倾向；一般储蓄倾向
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average rate 平均率
'yxN1JF average revenue 平均收入；平均收益
;\j7jz^uC average stock 平均库存；平均存货
zU 7co.G average yearly rent 平均年租
Ha~F&H|"O avoidance of double taxation 避免双重课税
_D~l2M avoidance of tax 避税
