A:
;*N5Y}?j' A share Ａ股；甲类股份
<G JbmRc| abatement of tax 减税；减扣免税额
7
&\yj9 ABN AMRO Bank N.V. 荷兰银行
cR{#V1Z above-the-line expenditure 线上项目支出；经常预算支出
~?dI*BZ )] above-the-line receipt 线上项目收入；经常预算收入
v^iAD2 X/F ABSA Asia Limited 南非联合亚洲有限公司
: +u]S2 u{ absolute change 绝对数值变更
&L :!VL{I absolute expenditure 实际开支
GVz6-T~\> absolute guideline figure 绝对准则数字
Zc yc*{DS absolute interest 绝对权益
?5p>BER? absolute order of discharge 绝对破产解除令
i?/qY&~ absolute profit margin 绝对利润幅度
q| 7( absolute value 实值；绝对值
==B6qX8T absolutely vested interest 绝对既得权益
,I9bNO,%JK absorbed cost 已吸收成本；已分摊成本
BWNi [^] absorption 吸收；分摊；合并
>eaaaq9B- absorption rate 吸收率；摊配率；分摊率
N o$3"4wk ACB Finance Limited 亚洲商业财务有限公司
b LL2 acceptable form of reciprocity 合理的互惠条件
\^LFkp acceptable rate 适当利率；适当汇率
<$YlH@;)`a acceptance agreement 承兑协议
Lr+$_ t}r acceptance for honour 参加承兑
u ? " Vm acceptor 承兑人；接受人；受票人
>ef6{URy< acceptor for honour 参加承兑人
6LZCgdS{ accident insurance 意外保险
H+#FSdy# Accident Insurance Association of Hong Kong 香港意外保险公会
t7pFW^& accident insurance scheme 意外保险计划
C^){.UGmJ accident year basis 意外年度基准
/}$+uBgJm accommodation 通融；贷款
hb-%_c"kq accommodation bill 通融票据；空头票据
TzZq(? V accommodation party 汇票代发人
b$7 + ;I; account balance 帐户余额；帐户结余
IgzQr > account book 帐簿
3R/bz0 V> account collected in advance 预收款项
'R)Tn!6 account current book 往来帐簿
KoRV %@I account of after-acquired property 事后取得的财产报告
\*da6Am account of defaulter 拖欠帐目
0_/[k*Re account payable 应付帐款
y }
'@R$ account payee only [A/C payee only] 只可转帐；存入收款人帐户
2!\D PX account receivable 应收帐款
JC"z&ka account receivable report 应收帐款报表
eE Kf|I account statement 结单；帐单；会计财务报表
J4'eI[73 account title 帐户名称；会计科目
y7{?Ip4[ accountant's report 会计师报告
IBGrt^$M Accountant's Report Rules 会计师报告规则
h1 RSVp+?n accounting and auditing procedure 会计与审计程序；会计与核数程序
<v2;p}A Accounting Arrangements 《会计安排》
)+^+s d accounting basis 会计基础
~Ei<Z`3}7" accounting by Official Receiver 破产管理署署长呈交的帐目
+ 3gp%` c4 Accounting Circular 《会计通告》
=w JX 0A| accounting class 会计类别
@WhHUd4 s accounting date 记帐日期；会计结算日期
= M1I> accounting for money 款项核算
{:s f7 Accounting Officer 会计主任
qK+5 NF| accounting period 会计报告期；会计期
Sdo -nt accounting policy 会计政策；会计方针
Ef\ -VKh accounting practice 会计惯例
mDWG7 Asp accounting principle 会计准则
i%/+5gq accounting record 会计记录
x; S @bY accounting report 会计报告
S/ *E,))m Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=I<R! ZSN Accounting Society of China 中国会计学会
aX VFc5C\ accounting statement 会计报表
Qrv<lE1V; accounting system 会计制度；会计系统
t1".0 accounting transaction 会计事项；帐务交易
baasGa3}s accounting treatment 会计处理
ks tIgcI
accounting year 会计年度
b>|6t~}M accretion 增值；添加
W^Yxny accrual 应计项目；应累算数目
D9df=lv
mD accrual basis 应计制；权责发生制
~[ jQ!tz accrual basis accounting 应计制会计；权责发生制会计
|pK !S accrue 应累算；应计
H }!r|nG accrued benefit 应累算利益
' QG?nu accrued charges 应计费用
7pd$\$ accrued cumulative preference share dividend 应累算的累积优先股股息
txpgO 1 accrued expenses 应累算费用
K'bP@y _cq accrued interest payable 应付利息；应计未付利息
Z;i:]( accrued interest receivable 应收利息；应计未收利息
Dv"9 qk accrued right 累算权益
;gkM{={`p accruing profit 应累算的利润
ZNoDFf*h accumulated fiscal reserve 累积财政储备
'F<TSy|4kI accumulated profit 累积利润；滚存溢利
sB</ D S accumulated reserve 累积储备
X SDpRo accumulation of surplus income 累积收益盈余
Y73C5.dNcE acquired assets 既得资产
:h$$J
lP acquisition 收购；购置；取得
a [C@ acquisition cost 购置成本
KXy6 Eno acquisition expenses 购置费用
$ `c:& acquisition of 100% interest 收购全部股权
9Na$W:P
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+z( L r=G acquisition of fixed assets 购置固定资产
` A >@]d acquisition of shell “买壳”
+TJCLZ.. acquisition price 收购价
M{@(G5 act of God 天灾
=(Mch ~
acting partner 执事合伙人
-~ 0^P, yQ active market 买卖活跃的市场；交投畅旺的市场；旺市
hrn+UL:d active partner 积极参与的合伙人
P?\6@_ Z active trading 交投活跃
@- xjfC\d actual circulation 实际流通
]'}L 1r actual cost 实际成本
)UR7i8]!0 actual expenditure 实际开支；实际支出
VRMXtQ*1Dm actual income 实际入息；实际收入；实际收益
E.TAbD&5( actual market 现货市场
,2q-D&)\Z actual price 现货价；实际价格
&HW9Jn actual profit 实际利润
O?2DQY?jT actual quotation 实盘；实际价位；实际报价
+R &g qja actual year basis 按实际年度计算
![1rzQvGDb actuals 实货
-~1~I
e2 actuarial investigation 精算调查
Tx D#9]Q` actuarial principle 精算原则
2 nCA<& actuarial report 精算师报告
6'/ #+,d' Actuarial Society of Hong Kong 香港精算学会
D^O@'zP=At actuarial valuation 精算师估值
y0#2m6u actuary 精算师
[6fQ7uFMM8 ad referendum agreement 暂定协议；有待覆核的协定
gJXaPJA{ ad valorem duty 从价税；按值征税
+rd+0 `}C ad valorem duty system 从价税制
V& 5wRz+`W ad valorem fee 从价费
= [E ad valorem tariff 从价关税
oxs#866x additional allowance 额外免税额
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k /` additional amount for unexpired risk 未过期风险的额外款额
@5FQX additional assessable profit 补加应评税利润
A&VG~r $ additional assessment 补加评税
Ytkv!]" additional commitment 额外承担
k:;r2 f additional commitment vote 额外承担拨款
\dVOwr additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
v+XJ*N[W additional dependent parent allowance 供养父母额外免税额
(HVGlw'` additional provision 额外拨款
X8|, additional stamp duty 附加印花税
DVA:Cmh\ additional tax 补加税罚款；补加税款
:>
'+"M2r Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
G[=c
Ss, adjudged bankrupt 被裁定破产
b=vkiO`2 adjudicated bankrupt 裁定破产人
_XBd3JN@ adjudication fee 裁定费；评定印花税额手续费；评估契据费
C]6O!Pb0 adjudication of bankruptcy 裁定破产；宣告破产
)e{ aN+ adjudication of insolvency 裁定无力偿还债务
Hka2 adjusted actual 经调整的实数；调整后的实数
L,\Iasv adjusted current assets 经调整的流动资产；调整后的流动资产
\hXDO_U adjusted figure 经调整的数字；调整后的数额
I,tud!p` adjusted liabilities 经调整的负债；调整后的负债
{ FkF adjusted loss 经调整的亏损；调整后的亏损
^W ^OfY 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
@dK Tx#gZ adjusted profit 经调整的利润；调整后的利润
7I}uZ/N adjusted surplus 经调整的盈余额；调整后的盈余额
Y]>t[Lo% adjusted value 经调整的价值；调整后的价值
hb$Ce'}N adjustment 调整；修订；理算〔保险〕
7dWS adjustment centre 调剂中心
,bi^P> X adjustment lag 调整过程的时间差距；调整时差
P0@,fd< adjustment mechanism 调整机制
TbU#96"~. adjustment of loss 亏损调整
4 KiY6) adjustment process 调整过程；调整程序
(=0.i n Z adjustment range 调整幅度
XSR
4iu administered exchange rate 受管制汇率
V0@=^Bls Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
e+WNk
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}#fbb td administration fee 手续费；行政费
]M=&+c>H~ administration in bankruptcy 破产管理
aN?zmkPpov administration order 遗产管理令
'L'R9&o<X administrator 管理人；遗产管理人
f|5co>Hk administrator of the estate 遗产管理人
7.Op< admission of debt 债项承认书
<E~'.p, admission of proof 接纳债权证明
X'sr L j. advance 放贷款项；垫付款项；预支款项；预付款项
dV_G1' advance account 暂支帐目；预付款帐户
la!~\wpa advance compensation 预付补偿金
T)/eeZ$ advance from shareholder 股东垫款
3fj4%P" advance pending reimbursement 预支以待日后付还
^q5#i hM advanced economy 先进经济体系
!L(^(;$Kgr advancement 预付；预付财产
#mdc [. advances warrant 垫款令
o!Zb0/AP) advancing 贷出
K+eM adverse balance 逆差
[0!( xp^ adverse exchange 逆汇
01]f2.5 advertisement addressed to shareholders 在报章刊登的致股东通告
d{?LD?,) advice for collection 托收通知书
us-L] S+lm advice of drawing 提款通知书；汇票通知书
B#A6v0Ta advice of payment 付款通知
-@'FW*b Advisory Committee [Securities and Futures Commission]
Lbgi7| & 谘询委员会〔证券及期货事务监察委员会〕
.v
K-LHs Advisory Committee on Diversification 经济多元化谘询委员会
p K*TE5] affidavit 誓章；遗产申报誓章
1EK *g;H affidavit of no receipt 述明无收款的誓章
dO'(2 J8 affiliate 联号；联营公司；附属公司
{: /}NpA$ affiliated company 附属公司；联号；联营公司
Txu/{ M, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
aE8VZ8tvq affordability 负担能力
Dt@SqX:~Ee African Development Bank [AfDB] 非洲开发银行
Nn6%9PX_) after-acquired property 事后取得的财产
kiEa<-] after-hours dealing 市后交易
{7[Ox<Ho after-tax profit 税后盈利；税后利润；税后溢利
N2G{<>= agency agreement 代理协议
$'v U2L agency expenses 代理机构的开支
F9PxSk_\9 agency fee 代理费
V~GDPJ+ Agency Law 《代理法》
/~1+i'7V., agent 代理人；承销人
llq<egZpm agent of company 公司代理人
dysS9a, agent's fee 代理人费；经纪费
%9"H aggregate 总计；总数；总体数字
[X kx_B aggregate amount 总款额；总额
_a, s
) aggregate assets and liabilities 总体资产与负债
\bXa&Lq aggregate at constant price 按固定价格计算的总体数字
=;L|gtH" aggregate demand 总需求
UQsN'r\tS aggregate gross position 总持仓量
\z$= K aggregate limit 总限额
VbYdZCC aggregate of salaries tax 合计薪俸税
)%TmAaj9d aggregate performance 总体表现；总体业绩
F ,kZU$ aggregate supply 总体供应
8*X4\3:*N aggregate surplus 总盈余
&=[WIG+rk aggregate total 整体总额
Qs!5<)6
aggregate value 总值；合计价值
w0.
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+ {]j]OP aggregated net chargeable income 合计应课税入息实额
k$Vl fQ'+ aggregation 合并计算；合计；总和
]L jf?tk aggregation of incomes of husband and wife 夫妇入息合并计算
%d @z39-; aggregation of property 财产的总和
[),ige agio 差价；贴水
C!gZN9- Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Ry&6p>- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
gGYKEq{j( 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
+`4A$# $+y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
T{ "(\X$ 《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》
4+ n\k Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)X7 A 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?dTD\)%A agreement for a settlement 授产协议
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V:M{Nu& agreement for assignment 转让协议
/r 5eWR1G agreement for sale 售卖协议；买卖协议
y =@N|f! agreement for sale and purchase 买卖协议
4H/OBR agreement for the payment of interest 支付利息协议
6)J#OKZ agreement for the repayment of money 还款协议
st*gs-8jJ; agreement of reinsurance 再保险协议
/ Oono6j Agricultural Bank of China 中国农业银行
Ri'n air passenger departure tax 飞机乘客离境税
+ZYn? #IQ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!D6]JPX airport tax 机场税
! -bB559Nv alcohol duty 酒精税
NK+ o1 alienation 让与；让渡；转让
KvS G; alimony 生活费；赡养费
4i bc All Ordinaries Index [AOI] 所有普通股指数
xw%0>K[ all risks 全险；综合险
{g6%(X\r.r All Sales Record for Stock Market 《股票市场成交报告》
y`Fw-!'o Allied Capital Resources Limited 新联财务有限公司
bt *k.=p all-items index [Consumer Price Index] 总指数〔消费物价指数〕
d9ihhqq3} allocation letter 拨款信件
Bvj0^fSm allocation of fund 分配款项；预留款项
#ob/p#k allocation of profit 利润分配；溢利分配
G}*hM$F allocation warrant 拨款令
}]Tx lSp!; allotment 分配；配股
*hrd5na allotment notice 股份配售通知；配股通知
V&i;\ 9 allotment of shares 股份分配
sLFl!jX allowable 可获宽免；免税的
[aS*%Heu allowable business loss 可扣除的营业亏损
hZ3bVi)L\ allowable expenses 可扣税的支出
E`q_bn allowance 免税额；津贴；备抵；准备金
#$vEGY}1 allowance for debts 债项的免税额
8L XHk l allowance for depreciation by wear and tear 耗损折旧免税额
:gT4K-O j allowance for funeral expenses 殡殓费的免税额
6~{C.No } allowance for inflation 为通货膨胀而预留的款项；通胀准备金
z Dp 2g) allowance for repairs and outgoings 修葺及支出方面的免税额
Z)!C'c b allowance to debtor 给债务人的津贴
J4utIGF alteration of capital 资本更改
:N@^?q{b alternate trustee 候补受托人
z#N@ 0R amalgamation 合并
3T
9j@N77 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
^8tEach ambit of charges 征税范围；收费范围
C~[,z.FvO amended valuation 经修订的估值
lr?;*f^3
American Commodities Exchange 美国商品交易所
SuznN
L=/$ American Express Bank Limited 美国运通银行
K,]=6 Rj American Stock Exchange 美国证券交易所
c,22*.V/ amortization 摊销
zi:BF60]= amount due from banks 存放银行同业的款项
ax2B ]L2 amount due from banks abroad 存放海外银行同业的款项
]Dzlp7 Y} amount due from holding companies 控股公司欠款
=sFTxd_"iQ amount due from local banks 存放本港银行同业的款项
mmsPLv 6 amount due to banks 银行同业的存款
wBzC5T%, amount due to banks abroad 海外银行同业的存款
]9L
oZ) amount due to holding companies 控股公司存款
fVwU e _Y amount due to local banks 本港银行同业的存款
f::Dx1VcX amount due to outport banks 外埠银行同业的存款
' yth'[ amount for note issue 发行纸币的款额
B *vM0 amount of bond 担保契据的款额
$(9U @N9E amount of consideration 代价款额
!W 0v >p amount of contribution 供款数额
A
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-T+ amount of indebtedness 负债款额
+"(jjxJm amount of principal of the loan 贷款本金额
!BI;C(,RL amount of rates chargeable 应征差饷数额
\9d$@V amount of share capital 股本额
yVc(`,tZ( amount of sums assured 承保款额
"K lwA.7/ amount of variation 变动幅度
*VeRVaBl amount of vote 拨款数额
]k(]qZ amount payable 应付款额
d3Rw!slIq amount receivable 应收款额
^.G$Q# y, Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Je @v8{][| analysis 分析
tDo"K3 ancillary risk 附属风险
fnY.ao1-s[ annual account 周年帐目；周年帐目报表；年度决算；年结
+#By* ;BJ annual accounting date 年结日期
vy/-wP|1 annual allowance 每年免税额；年积金；年度津贴；年津
]9X DS[<2` annual balance 年度余额
SaCh
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:EH=_" annual estimates 周年预算
/bEAK- annual fee 年费
"j -CZ\]U| annual general meeting 周年大会
r/sNrB1U"y annual growth rate 年增率；每年增长率
U&xUfBDt annual long-term supplement 长期个案每年补助金
H-%v3d>3 annual pensionable emolument 可供计算退休金的年薪
q=G+Tocv annual report 年报
G`zm@QL Annual Report on the Consumer Price Index 《消费物价指数年报》
.2pK.$. annual return 周年报表；周年申报表；每年报税表格
2%> FR4a Annual Return Rules 《周年报表规则》
{)"vN(mX annual review of consumer prices 每年消费物价回顾
6#yUc_5 \ annual roll-forward basis 逐年延展方式
j4b4!^fV annual salary 年薪
AEuG v}# annual statement 年度报表；年度决算表
Y~Ifj,\ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
IAEAhqp annuitant 年金受益人
[2koe.?( annuity 年金
:!/8 Hv annuity contract 年金合约
bfO=;S]b! annuity on human life 人寿年金
`kr?j:g antecedent debt 先前的债项
]{ kPrey ante-dated cheque 倒填日期支票
HqTjl4ai anticipated expenditure 预期开支
P_dJZ((X anticipated net profit 预期纯利
nd (S3rct& anticipated revenue 预期收入
.KC ++\{HE anti-inflation measure 反通货膨胀措施
@H<q"-J anti-inflationary stance 反通货膨胀立场
U3kyra j apparent deficit 表面赤字
7rPF$ \# apparent financial solvency 表面偿债能力
8] ikygt" apparent partner 表面合伙人
J= L5=G7( application for personal assessment 个人入息课税申请书
'!$%> ||S application of fund 资金应用
H:G1BZjq application to release as liquidator and to destruct the books of accounts and documents
,
dp0;nkr 申请免除清盘人职务及毁灭帐簿与文件
lLD12d appointed actuary 委任精算师
Z=
!*e~j@ appointed auditor 委任核数师；委任审计师
875o d appointed trustee 委任的受托人
V$~9]*Wn appointer 委任人
3~ \[7I/ apportioned pro rata 按比例分摊
d\Zng!Z ' apportionment 分配；分摊
vI]N^ j2% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式
2JFpZU"1 apportionment of estate duty 遗产税的分摊
2-b6gc7 appraisal 估价；评估
=mGez )T5\ appreciable growth 可观增长
Kg$ Mx appreciable impact 显着影响
`W-Fssu appreciable increase 可观增长
N<-Gk6`C/ appreciation 增值；升值
FC *[* appreciation against other currencies 相对其他货币升值
wAd9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
!by\9
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fT{Yg /j appropriation 拨款；拨用；拨付
m4g$N) appropriation account 拨款帐目
L-\GHu~) Appropriation Bill 拨款法案
go"Hf_ appropriation-in-aid system 补助拨款办法
2"5v[,$1H approved assets 核准资产
:Yks|VJ1 approved basket stock 认可一篮子证券
_2nx^E(pd approved budget 核准预算
;$tSb ~K+ approved charitable donation 认可慈善捐款
Z8oK2D w approved charitable institution 认可慈善机构
,(4K4pN approved currency 核准货币；认可货币
M[u A@ approved estimates 核准预算
6&-(&( _ approved estimates of expenditure 核准开支预算
:aQt;C6Z> approved overseas insurer 核准海外保险人
m 6djeOl approved overseas trust company 核准海外信托公司
* 4Izy14e approved pooled investment fund 核准汇集投资基金
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$JmzrE approved provident fund scheme 认可公积金计划
Y<rU#Z #T approved provision 核准拨款
Uwi7) approved redeemable share 核准可赎回股份
q]M0md approved regional stock 认可地区性证券
X76e&~ approved retirement scheme 认可退休金计划
}T$p)" approved subordinated loan 核准附属贷款
h} EPnC} arbitrage 套戥；套汇；套利
rbCAnwA2 arbitrageur 套戥者；套汇者
7yba04D) arbitrary amount 临时款项
Lxk[; j+ arrangement 措施；安排；协定
rD>f|kA?L arrears 欠款
ZW }_Q s arrears of pay 欠付薪酬
mQ=#nk$~g arrears of revenue 逾期未收税款；逾期未收的帐项
L: 8q8i articles of association 组织章程；组织细则；组织章程细则
IMfqiH) Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)/EO&F ascertainment of profit 确定利润
)0R'(# "Asia Clear" “亚洲结算系统”
)Beiu* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
?rup/4| Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
3&/I xm: Asian Development Fund [ADF] 亚洲发展基金
veRm2 LSP Asian dollar bond 亚洲美元债券
h-D }'R Asian dollar market 亚洲美元市场
+U.I( 83F Asian dollar rate 亚洲美元利率
7!$^r$t Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
-tNUMi' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
M xG W(p asked price 沽盘；喊价；索价；卖方报价
# u
+ v_ assessable income 应评税入息
_,d~}_$`i assessable loss 应评税亏损
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S"TcM assessable profit 应评税利润
,{q;;b9 assessable value 应评税值
(b6NX~G-: assessed profit 估定利润
~!3r&( assessed value 经评估价值
PzR[KUK assessment 评税；评定；估价；评税单
QVE 6We assessment number 评税编号；估价编号
[=_jYzD,j| assessment of additional tax 补加税评税
6u}</>} assessment of performance 业绩评估；实绩评价
;Q&5,<
N)j Assessor 评税主任
FkRo
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wuqJr:q*# asset-backed securities 具资产保证的证券
}#E[vRf assets accretion 资产增值
N"y)Oc a{ assets and liabilities 资产与负债
kM@zyDn, assets betterment statement 资产递增表；资产改进表
Rx|;=-8zg assets lending 实物放款；有抵押贷款
*cnNu T assets of the company passing on the death 死者去世时转移的公司资产
{91nL'-' assets pledged as security for liabilities 用作负债抵押的资产
kE(mVyLQ assets portfolio 资产投资组合
0<B$ #8 assets price 资产价格
tdaL/ rRe assets quality 资产质素
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e NafpK assets refinancing arrangement 资产再集资安排
$D UZ!zaH! assets securitization 资产证券化
4YX3+oS assets situated outside Hong Kong 在香港以外地方的资产
3< zp assets stripping 削减资产；拆卖资产
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+wW(#[ assets value 资产值
a -moI+y assignee 承让人
F.v{-8GV assignment 转让；转让书；转让契
1&o|TT/ assignment of interest 权益转让
a+PzI x2 assignment of letters patent and trade mark 专利证书及商标转让
hDq`Z$_+KX assignment of property 物业转让；物业转让书
0nD/;\OU assignment right 转让权
tlt*fH$ . assignor 转让人
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associate 有联系的人；有关连人士；相联者；合伙人；联系人
d&s 9t;@= Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
bNoW?8bZ associate member 附属会员
z%LIX^q9 associated body corporate 相联法人团体
HgkC~' associated company 相联公司；联属公司
E`k@{*Hn& associated corporation 相联法团
qWKAM@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
]P2"[y 公认会计师公会〔英国〕
$"&{aa Association of Futures Exchange Brokers 香港期货经纪协会
BFJnV.0M! Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
[R7Y}k:9U association of underwriters 承保人组织
s&!a assumption of control 接管
'-/xyAzS assurance 担保；保险；转易；转易书
[=^3n#WW assurance of interest 权益的转易
R+ ,u^;\ at 19XX price 按一九ＸＸ年价格计算
KFkoS0M5| at a discount 按赔价计算；按贴水价格计算；打折扣
XNu^`Ha at a premium 按溢价计算；按升水价格计算
f:.I0 ST at call 通知付款；按通知
X/M4!L}\ at constant market price 按固定市价计算
_OC <[A at constant price 按固定价格计算
Q'mM3pq4r at cost 按成本计算
kd$D 3S ^{ at current market price 按当时市价计算；按现时市价计算
az|N-?u at current price 按当时价格计算；按现时价格计算
5j-YM at factor cost 按要素成本计算；按生产要素成本计算
_Z,\Vw:\F at money-of-the-day price 按付款当日价格计算
{3{"8-18 at or better 按指定或较佳价位〔买卖指令〕
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klR|6u]% at sight 见票即付
fLm*1S|%\ at the close 按收市盘
|WdPE@P at the opening 按开市盘
3J438M.ka attestation 见证；见证条款
yD6[\'% at-the-money option 平价期权
gy9U2Wgf| attorney 受权人；受托代表人
H =^`! attornment 新拥有人承认书
Sw^u3 attributable profit 可归属利润
~ Pah oRS attributable share value 可归属股份价值
\qK &q Auckland Stock Exchange 奥克兰证券交易所
?vHU # auction 拍卖
:+|Z@KB auctioneer 拍卖商
[o5Hl^ audit 审计；核数
A4<Uu~ Audit Commission 审计署
m& ?r%x Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
A1?2*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〕
>q1L2',pK audit review 帐目审查
-701j 'q{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
GU8sO@S5# audited account 审计帐目；经审计的帐目
!V g` audited annual account 经审计的周年帐目
"E?2xf|. audited balance sheet 经审计的资产负债表
Hi`//y*92H auditor 核数师；核数主任；审计师
kO*$"w#X[p auditor's certificate 核数师证明书；审计师证明书
TLe~y1dwY= auditor's report 核数师报告；审计师报告
T+k{W6 Aussie bond 澳元债券
M 8b;d}XL austerity budget 紧缩预算
dIBE!4 V[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
>:! X.TG$ Australia All Ordinaries Index 澳洲所有普通股票指数
y (pks$ Australian Dollar [AUD] 澳元
"s_lP&nq Australian Options Market 澳大利亚期权市场
&<U0ZvrsH Australian Securities Commission 澳洲证券事务监察委员会
-FQ 'agf@& Australian Society of Certified Practising Accountants 澳洲执业会计师公会
)Z ? Ym.0/ Australian Stock Exchange 澳大利亚证券交易所
)fSOi| |C Austrian Schilling [ATS] 奥地利先令
:#?5X|Gz authentication 认证；鉴证
f|lU6EkU authority to purchase 委托购买证；委购书
i`$*T y"x authorization 认可；核准；授权；授权书
q Xe8K to authorization by direction 指示授权
I \JGs@I authorization by instruction 指令授权
s '\U ap authorization by warrant 令状授权
p\ZNy\N^ authorization of unit trust 单位信托的认可
hL;(C) ( authorized agent 指定代理人
j*jo@N | authorized capital 法定资本
}\:Nu Tf authorized clerk 出市员
nd z ]cx authorized dealer 认可交易商
6WJ)by authorized financial institution 认可财务机构
"Yj'oE% \ authorized fund 认可基金
NI
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pp` authorized fund house 获授权的基金公司；认可基金公司
hPePB= authorized institution 认可机构
364`IC ( a authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9g"2^^wD authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
i||]V*5n authorized insurer 获授权保险人；获认可承保人
wN-d'-z/rd authorized investment 特准投资项目
scou% K authorized person 获授权人
GV69eG3bX# authorized representative 获授权代表
Q;JM$a?5iV authorized share capital 法定股本
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Fp8w( automated quotation system 自动报价系统
0dh aAq`k Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
usCt#eZK 自动交易系统〔香港期货交易所有限公司〕
aV|hCN~ automatic adjustment mechanism 自动调整机制
LS*y automatic adjustment system 自动调整系统
AKyUfAj3 Automatic Clearing House 自动票据交换所
a (b# automatic exchange rates accumulation system 自动化汇率累集系统
lqZ 5?BD1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
m?fy^>1
automatic teller machine [ATM] 自动柜员机
ZR?yDgL autopay 自动转帐
)PuFuf(wz available assets 可用资产
?>rW>U6:P available fiscal reserve 现存财政储备
~W+kiTsD? available profit 可用利润
j=aI 9p Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
5r8< 7g:>C average 平均；平均数；海损
8UyMVY average basic salary 平均基本薪金
MET' (m average consumer expenditure 平均消费开支；一般消费开支
$79=lEn, average cost 平均成本
"4+ WZR] average cost of land production 增辟土地平均成本
0rDh}<upjk average daily turnover 平均每日成交额
i/ )am9 average daily wage rate 平均每日工资率
Te wb?: average expenditure pattern 平均开支模式
@jSYB+D average growth rate 平均增长率
sVv xHkt@ average net fixed assets 固定资产平均净值
ime\f*Fg average of relatives 相对价格平均数
ua]o6GlO average price 平均价格
_EM wm&! average propensity to consume 平均消费倾向；一般消费倾向
$?<Z!*x average propensity to save 平均储蓄倾向；一般储蓄倾向
.=;3d~.] average rate 平均率
V(6Z3g average revenue 平均收入；平均收益
/ 1Q(b average stock 平均库存；平均存货
\6 <=$vD average yearly rent 平均年租
M
.JoHH avoidance of double taxation 避免双重课税
sy"^?th}b avoidance of tax 避税
