A:
WT ;2aS: A share Ａ股；甲类股份
8<C*D".T$ abatement of tax 减税；减扣免税额
=%7drBo D ABN AMRO Bank N.V. 荷兰银行
w. k9{f above-the-line expenditure 线上项目支出；经常预算支出
t<##0#xS. above-the-line receipt 线上项目收入；经常预算收入
FY Yc+6n ABSA Asia Limited 南非联合亚洲有限公司
T%eB gseS absolute change 绝对数值变更
JI-i7P absolute expenditure 实际开支
cpjwc@UMe absolute guideline figure 绝对准则数字
H:c5
q0O^x absolute interest 绝对权益
9i5?J ]o^ absolute order of discharge 绝对破产解除令
(lM,' absolute profit margin 绝对利润幅度
X
61 |:E absolute value 实值；绝对值
9S|sTf absolutely vested interest 绝对既得权益
\ZLi Y absorbed cost 已吸收成本；已分摊成本
$K^l=X absorption 吸收；分摊；合并
#h[>RtP: absorption rate 吸收率；摊配率；分摊率
(I}owr 5: ACB Finance Limited 亚洲商业财务有限公司
eK:?~BI! acceptable form of reciprocity 合理的互惠条件
#-'`Yb w acceptable rate 适当利率；适当汇率
%1Q:{m acceptance agreement 承兑协议
GGuU( sL* acceptance for honour 参加承兑
py'vD3Q acceptor 承兑人；接受人；受票人
Gw<D'b) ! acceptor for honour 参加承兑人
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$d^y345 accident insurance 意外保险
w{ W+ WJ Accident Insurance Association of Hong Kong 香港意外保险公会
P5<9;PPbZ accident insurance scheme 意外保险计划
A O:F*%Q u accident year basis 意外年度基准
c#N4XsG, accommodation 通融；贷款
lr> NG,N accommodation bill 通融票据；空头票据
f(|k0$EIu accommodation party 汇票代发人
[ey#
,&T account balance 帐户余额；帐户结余
`M I;.t account book 帐簿
Q ]CMm2L^f account collected in advance 预收款项
@nj NP^'Kx account current book 往来帐簿
"u^Erj# / account of after-acquired property 事后取得的财产报告
Nu"v
.]Y2 account of defaulter 拖欠帐目
|eu 8;~A account payable 应付帐款
YcobK#c account payee only [A/C payee only] 只可转帐；存入收款人帐户
t<8)h8eW account receivable 应收帐款
MIZdk'.U account receivable report 应收帐款报表
G]ek-[- account statement 结单；帐单；会计财务报表
j?N<40z account title 帐户名称；会计科目
Mr )t>4 accountant's report 会计师报告
h =A Accountant's Report Rules 会计师报告规则
"b hK %N; accounting and auditing procedure 会计与审计程序；会计与核数程序
Nnh\FaI Accounting Arrangements 《会计安排》
NuQ!hu h accounting basis 会计基础
e v$:7}h= accounting by Official Receiver 破产管理署署长呈交的帐目
F\D iT|?} Accounting Circular 《会计通告》
VP#KoX85 accounting class 会计类别
C .S BJ accounting date 记帐日期；会计结算日期
MI `qzC*% accounting for money 款项核算
w6V/Xp][U Accounting Officer 会计主任
nc;e NB accounting period 会计报告期；会计期
C1D:Xi- accounting policy 会计政策；会计方针
y47N(;vy accounting practice 会计惯例
\V$qAfP) accounting principle 会计准则
\Aw kK3 accounting record 会计记录
n2mO-ZXud accounting report 会计报告
3 *h"B$g! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
lJdBUo O Accounting Society of China 中国会计学会
(fF8)4 l accounting statement 会计报表
wo0j /4o accounting system 会计制度；会计系统
O^MI073Q>t accounting transaction 会计事项；帐务交易
\t!~s^ Oox accounting treatment 会计处理
,JZ>)(@) accounting year 会计年度
AO7[SHDZ accretion 增值；添加
#'Y lO -C accrual 应计项目；应累算数目
oy8jc];SO accrual basis 应计制；权责发生制
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%QCc\ accrual basis accounting 应计制会计；权责发生制会计
gE6'A accrue 应累算；应计
A r!0GwE+ accrued benefit 应累算利益
t%Jk3W/f accrued charges 应计费用
kGV:=h accrued cumulative preference share dividend 应累算的累积优先股股息
N#ggT9>X accrued expenses 应累算费用
i3w~&y- accrued interest payable 应付利息；应计未付利息
^{uHph9ny accrued interest receivable 应收利息；应计未收利息
;?/5Mr accrued right 累算权益
Y$ jX accruing profit 应累算的利润
I<# X#_YP accumulated fiscal reserve 累积财政储备
$+Ze"E accumulated profit 累积利润；滚存溢利
Lk !)G'42 accumulated reserve 累积储备
-V}oFxk]q accumulation of surplus income 累积收益盈余
nFQuoU]ux acquired assets 既得资产
%LrOGr acquisition 收购；购置；取得
L?h?LZnq acquisition cost 购置成本
s0iG |vw acquisition expenses 购置费用
| SOLC acquisition of 100% interest 收购全部股权
^m#tWb)f acquisition of control 取得控制权
lKsn 6c,] acquisition of fixed assets 购置固定资产
a$=~1@ acquisition of shell “买壳”
@s1T|}AJ acquisition price 收购价
6M
>@DRZ'| act of God 天灾
4Ff t[S( acting partner 执事合伙人
]Ucw&B* @ active market 买卖活跃的市场；交投畅旺的市场；旺市
CGi;M=xr active partner 积极参与的合伙人
;2C active trading 交投活跃
5GM-*Ak @ actual circulation 实际流通
wyy
1M+ actual cost 实际成本
K83'`W^ actual expenditure 实际开支；实际支出
D6L+mTN actual income 实际入息；实际收入；实际收益
aZb\uMePK actual market 现货市场
;eYG\u KC{ actual price 现货价；实际价格
iN&oSpQ actual profit 实际利润
vaB ql(?'2 actual quotation 实盘；实际价位；实际报价
4
.
7X*1 actual year basis 按实际年度计算
F@?-^ E@ actuals 实货
inaO{ny y actuarial investigation 精算调查
Rf!v{\ actuarial principle 精算原则
UH MJ(.Wa- actuarial report 精算师报告
"J"=<_? Actuarial Society of Hong Kong 香港精算学会
(m R)o&Y%, actuarial valuation 精算师估值
-$:; en? actuary 精算师
(,h2qP-;ud ad referendum agreement 暂定协议；有待覆核的协定
w1tM !4r ad valorem duty 从价税；按值征税
zP44
Xhz ad valorem duty system 从价税制
G%I
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5mZ2CDV ad valorem tariff 从价关税
TLsF c^X additional allowance 额外免税额
{5B j*m5 additional amount for unexpired risk 未过期风险的额外款额
q}t]lD
%C additional assessable profit 补加应评税利润
@:?[R&` additional assessment 补加评税
d^=)n-!T additional commitment 额外承担
gF,=rT1:>r additional commitment vote 额外承担拨款
}i8y/CA additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
#^L&H
oo6 additional dependent parent allowance 供养父母额外免税额
^s{F f+]W additional provision 额外拨款
0#WN2f, <: additional stamp duty 附加印花税
?b+Y ])SJK additional tax 补加税罚款；补加税款
~P'.R.e Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
4gen,^ Ij adjudged bankrupt 被裁定破产
^.6yzlY adjudicated bankrupt 裁定破产人
)g'J'_Sl adjudication fee 裁定费；评定印花税额手续费；评估契据费
V*@a E adjudication of bankruptcy 裁定破产；宣告破产
5REFz adjudication of insolvency 裁定无力偿还债务
j,.M!q] adjusted actual 经调整的实数；调整后的实数
M=raKb?F adjusted current assets 经调整的流动资产；调整后的流动资产
4 e LZ adjusted figure 经调整的数字；调整后的数额
1b3 a(^^E adjusted liabilities 经调整的负债；调整后的负债
?z.?(xZ 6 adjusted loss 经调整的亏损；调整后的亏损
!`e`4y*N adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
5!?5S$> adjusted profit 经调整的利润；调整后的利润
e6taQz@} adjusted surplus 经调整的盈余额；调整后的盈余额
"B {3q`( adjusted value 经调整的价值；调整后的价值
Onq^|r's& adjustment 调整；修订；理算〔保险〕
`PbY(6CF adjustment centre 调剂中心
DO(};R%= adjustment lag 调整过程的时间差距；调整时差
8_ }t,BC adjustment mechanism 调整机制
oMEW5.VX adjustment of loss 亏损调整
N~,Ipf adjustment process 调整过程；调整程序
O]tR~a adjustment range 调整幅度
)jOa!E" administered exchange rate 受管制汇率
66& uK| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
gL_1~"3KGC administration expenses 行政费用
uP* kvi:e administration fee 手续费；行政费
RxqNgun@ administration in bankruptcy 破产管理
)c4tGT< administration order 遗产管理令
YD[HBF)~j administrator 管理人；遗产管理人
5[4wN(
) administrator of the estate 遗产管理人
qHub+"2 admission of debt 债项承认书
-*k2: i` admission of proof 接纳债权证明
&za
}TH m advance 放贷款项；垫付款项；预支款项；预付款项
v/ N[)< advance account 暂支帐目；预付款帐户
K80f_ iT 5 advance compensation 预付补偿金
`-{l$Hn9|~ advance from shareholder 股东垫款
*,z/q6 advance pending reimbursement 预支以待日后付还
s>/Xb2 \ advanced economy 先进经济体系
{g.YGO advancement 预付；预付财产
YIRe__7-NU advances warrant 垫款令
n}UJ - \$ advancing 贷出
q=W.82.U adverse balance 逆差
_p 6 r5Y adverse exchange 逆汇
5.\p]>|G1 advertisement addressed to shareholders 在报章刊登的致股东通告
mS'Ad< advice for collection 托收通知书
Pqx?0 f) advice of drawing 提款通知书；汇票通知书
)SP"V~^Wn advice of payment 付款通知
'y!qrmMRr Advisory Committee [Securities and Futures Commission]
5|0/$ SWd* 谘询委员会〔证券及期货事务监察委员会〕
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}a! Advisory Committee on Diversification 经济多元化谘询委员会
+x{o affidavit 誓章；遗产申报誓章
> }f!. i affidavit of no receipt 述明无收款的誓章
o]tfvGvU* affiliate 联号；联营公司；附属公司
,{G\ -(\ affiliated company 附属公司；联号；联营公司
vTFG*\Cq affirmation [estate duty] 非宗教式宣誓〔遗产税〕
F&uiI;+ zJ affordability 负担能力
8y5"X"U African Development Bank [AfDB] 非洲开发银行
#y: F3$c after-acquired property 事后取得的财产
|BM#r fQ after-hours dealing 市后交易
rAtCG1Vr after-tax profit 税后盈利；税后利润；税后溢利
j]&Qai~}Y agency agreement 代理协议
GU `q^q@Ea agency expenses 代理机构的开支
?i_/f} .K agency fee 代理费
} Ifa5Lq) Agency Law 《代理法》
p >pN?53S agent 代理人；承销人
' *XIp: agent of company 公司代理人
I}u\ov_Su agent's fee 代理人费；经纪费
0`.&U^dG aggregate 总计；总数；总体数字
|WS@q' aggregate amount 总款额；总额
l8(9?!C
aggregate assets and liabilities 总体资产与负债
#Tzs9Bkaca aggregate at constant price 按固定价格计算的总体数字
~Y
f8, m aggregate demand 总需求
l"[.Q>d aggregate gross position 总持仓量
E4o{Z+C aggregate limit 总限额
8F<|.V; aggregate of salaries tax 合计薪俸税
.?CaU aggregate performance 总体表现；总体业绩
IT= y + aggregate supply 总体供应
HaL'/ V~ aggregate surplus 总盈余
Z1
)1s aggregate total 整体总额
075IW"p' aggregate value 总值；合计价值
esZhX)dS aggregated basis 合计基准
6bs-&Vf aggregated net chargeable income 合计应课税入息实额
lIEZ=CEmY aggregation 合并计算；合计；总和
ms Cz\8Xd aggregation of incomes of husband and wife 夫妇入息合并计算
*
G*VY#L aggregation of property 财产的总和
>QJDO ]~V agio 差价；贴水
H0tu3Pqk 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》
\i[N ";K Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
-[vw 8 《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》
&+0 2S n3A Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=Bc{0p* 《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》
LiFR7\ z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ea @
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7;@YR agreement for a settlement 授产协议
Q)4[zSt R# agreement for assignment 转让协议
GQ?FUFuIoW agreement for sale 售卖协议；买卖协议
Ff>X='{ agreement for sale and purchase 买卖协议
5l@} 1n agreement for the payment of interest 支付利息协议
[u*7( 4e agreement for the repayment of money 还款协议
L' $\[~Ug agreement of reinsurance 再保险协议
yj'lHC Agricultural Bank of China 中国农业银行
> .}G[C air passenger departure tax 飞机乘客离境税
X}
V]3 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~0024B[G airport tax 机场税
Q'cWqr alcohol duty 酒精税
x] )j]k alienation 让与；让渡；转让
uL7}JQ, alimony 生活费；赡养费
82r{V:NCK) All Ordinaries Index [AOI] 所有普通股指数
|UlR+'rl all risks 全险；综合险
f%_$RdU All Sales Record for Stock Market 《股票市场成交报告》
Z %ZOAu&p Allied Capital Resources Limited 新联财务有限公司
c ]VK%zl all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Na] Z %#~ allocation letter 拨款信件
! 1?u0 allocation of fund 分配款项；预留款项
Y
? ~n6< allocation of profit 利润分配；溢利分配
r9(c<E?,h allocation warrant 拨款令
ER-Xd9R allotment 分配；配股
":T"Y;
allotment notice 股份配售通知；配股通知
MY\mo,# allotment of shares 股份分配
aBQ --Sz allowable 可获宽免；免税的
G+sB/l" allowable business loss 可扣除的营业亏损
~7j-OWz9 allowable expenses 可扣税的支出
jX ' pUO allowance 免税额；津贴；备抵；准备金
@|<nDd{2 allowance for debts 债项的免税额
%vf;qVoA~ allowance for depreciation by wear and tear 耗损折旧免税额
PDc4ok`) allowance for funeral expenses 殡殓费的免税额
$=>:pQbBVX allowance for inflation 为通货膨胀而预留的款项；通胀准备金
B^/Cx allowance for repairs and outgoings 修葺及支出方面的免税额
0Z((cI\J allowance to debtor 给债务人的津贴
.
P 44t alteration of capital 资本更改
[`h,Ti!m< alternate trustee 候补受托人
8 rE` amalgamation 合并
bg9_$laDi ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
dUn ]aS ambit of charges 征税范围；收费范围
O.Dz} [w amended valuation 经修订的估值
bZK`]L[ American Commodities Exchange 美国商品交易所
%NlmLWF. American Express Bank Limited 美国运通银行
Smy J@.L" American Stock Exchange 美国证券交易所
4
}_}3. amortization 摊销
u-n$%yDS amount due from banks 存放银行同业的款项
ZA_~o#0% amount due from banks abroad 存放海外银行同业的款项
p+Bvfn amount due from holding companies 控股公司欠款
>>R)?24,< amount due from local banks 存放本港银行同业的款项
;1,#rTs amount due to banks 银行同业的存款
ZFX}=?+ amount due to banks abroad 海外银行同业的存款
: +^`VLIf amount due to holding companies 控股公司存款
N8r+Q%ov amount due to local banks 本港银行同业的存款
`.VkR5/ amount due to outport banks 外埠银行同业的存款
PMQ31f/zf amount for note issue 发行纸币的款额
c}=[r1M* amount of bond 担保契据的款额
&, XP MT amount of consideration 代价款额
|M<R{Tt}nf amount of contribution 供款数额
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-h H 2 amount of indebtedness 负债款额
\sVzBHy d amount of principal of the loan 贷款本金额
EG=U](8T amount of rates chargeable 应征差饷数额
},5LrX`L amount of share capital 股本额
[A!=Hv_$ amount of sums assured 承保款额
H l F Vc amount of variation 变动幅度
{![E)~ amount of vote 拨款数额
XxB% amount payable 应付款额
|QH )A amount receivable 应收款额
z} VCiS0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
B%[ #["Ol analysis 分析
|SJ%Myy ancillary risk 附属风险
^CDh! ) annual account 周年帐目；周年帐目报表；年度决算；年结
Bt\V1 ) annual accounting date 年结日期
.$G ^c annual allowance 每年免税额；年积金；年度津贴；年津
j\.pS^+ annual balance 年度余额
^=cX L annual disposable income 每年可动用收入
/xA`VyHO annual estimates 周年预算
h*[sV annual fee 年费
W89J]#v)k annual general meeting 周年大会
. d)H2X annual growth rate 年增率；每年增长率
wE <PXBl\b annual long-term supplement 长期个案每年补助金
M@.?l=1X annual pensionable emolument 可供计算退休金的年薪
:e_yOT}} annual report 年报
T5-'|+ Annual Report on the Consumer Price Index 《消费物价指数年报》
|>I4(''} annual return 周年报表；周年申报表；每年报税表格
kP~ ;dJD Annual Return Rules 《周年报表规则》
9fSX=PVRmQ annual review of consumer prices 每年消费物价回顾
uTrGb:^ annual roll-forward basis 逐年延展方式
%%O_:@9x, annual salary 年薪
=PBJ+"DQs annual statement 年度报表；年度决算表
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W> 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
\w{fq+G annuitant 年金受益人
$/JnYkL{m annuity 年金
oB} rd9 annuity contract 年金合约
\HJ t } annuity on human life 人寿年金
G! ryW4 antecedent debt 先前的债项
ybm&g( -\ ante-dated cheque 倒填日期支票
n lvDMZ anticipated expenditure 预期开支
TU 8K\;l] anticipated net profit 预期纯利
`p^xdj } anticipated revenue 预期收入
`jFvG\aC anti-inflation measure 反通货膨胀措施
a<D ]Gz^h anti-inflationary stance 反通货膨胀立场
[;INVUwG^ apparent deficit 表面赤字
I1Gk^wO apparent financial solvency 表面偿债能力
b WZ X apparent partner 表面合伙人
%eqL)pC] application for personal assessment 个人入息课税申请书
w+ibY application of fund 资金应用
kObgoMT<[ application to release as liquidator and to destruct the books of accounts and documents
oakm{I|k} 申请免除清盘人职务及毁灭帐簿与文件
fNi_C"< appointed actuary 委任精算师
2! bE| appointed auditor 委任核数师；委任审计师
0l %|2}a appointed trustee 委任的受托人
myY@Wp appointer 委任人
w.0]>/C apportioned pro rata 按比例分摊
.mS'c#~5Y apportionment 分配；分摊
.We"j_
} Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
p>]2o\[" apportionment formula 分摊方程式
9ev " BO apportionment of estate duty 遗产税的分摊
Y{#m=-h appraisal 估价；评估
HV6'0_R0 appreciable growth 可观增长
3UX} )mW appreciable impact 显着影响
cvf#^Cu
appreciable increase 可观增长
!tD,phca~ appreciation 增值；升值
HPR*:t appreciation against other currencies 相对其他货币升值
]hkway appreciation of the exchange value of Hong Kong dollar 港元汇值上升
3~!PJI1 appreciation tax 增值税
! =c&U.B appropriation 拨款；拨用；拨付
f9 b=Zm' appropriation account 拨款帐目
2L_ts= Appropriation Bill 拨款法案
AP ksY! appropriation-in-aid system 补助拨款办法
^Ru/7pw 5 approved assets 核准资产
3$`qy|=zO approved basket stock 认可一篮子证券
Ot }
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GzUgzj|BN~ approved charitable donation 认可慈善捐款
[0e}% !%M approved charitable institution 认可慈善机构
aTy&" approved currency 核准货币；认可货币
>m{ )shBX approved estimates 核准预算
c x8H.L approved estimates of expenditure 核准开支预算
S)*eAON9 approved overseas insurer 核准海外保险人
OC]_ b36v approved overseas trust company 核准海外信托公司
}A"%YDrNbG approved pooled investment fund 核准汇集投资基金
"syf@[tz7 approved provident fund scheme 认可公积金计划
n300kpv approved provision 核准拨款
ukSi9| 1-, approved redeemable share 核准可赎回股份
=e,2/Ep{i approved regional stock 认可地区性证券
cwx O|
.m approved retirement scheme 认可退休金计划
@`ttyI^1f approved subordinated loan 核准附属贷款
b='YCa arbitrage 套戥；套汇；套利
^8nK x<&5 arbitrageur 套戥者；套汇者
/*lSpsBn arbitrary amount 临时款项
E:&ga}h arrangement 措施；安排；协定
p'
FYK| arrears 欠款
{=> <@]N arrears of pay 欠付薪酬
,g$N arrears of revenue 逾期未收税款；逾期未收的帐项
zRJopcE< articles of association 组织章程；组织细则；组织章程细则
<c{RY.1[ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
G?MNM -2 ascertainment of profit 确定利润
?K/z`E!xhN "Asia Clear" “亚洲结算系统”
-<i&`*zG Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@W^A%6"j Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
3 D
k W Asian Development Fund [ADF] 亚洲发展基金
cV5Lp4wY? Asian dollar bond 亚洲美元债券
LRv-q{jP; Asian dollar market 亚洲美元市场
g4I&3 M Asian dollar rate 亚洲美元利率
GjA;o3( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
cv0 }_<Tyx Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
M#d_kDMw asked price 沽盘；喊价；索价；卖方报价
vGC^1AM assessable income 应评税入息
)=X8kuB~ assessable loss 应评税亏损
1HBch]J assessable profit 应评税利润
k"V3FXC) assessable value 应评税值
+Me Ey {; assessed profit 估定利润
N.u)Mbe assessed value 经评估价值
-[x^z5Ee` assessment 评税；评定；估价；评税单
Y=4 ,d4uu assessment number 评税编号；估价编号
~/h P 6* assessment of additional tax 补加税评税
e4ajT assessment of performance 业绩评估；实绩评价
S~ }?6/G. Assessor 评税主任
Y'Jb@l`$- asset price bubbles 资产价格泡沫
`yHV10 asset-backed securities 具资产保证的证券
rsvZi1N4w$ assets accretion 资产增值
o_EXbS]C assets and liabilities 资产与负债
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CJQC assets betterment statement 资产递增表；资产改进表
U,+kV?Z assets lending 实物放款；有抵押贷款
EZc!QrY assets of the company passing on the death 死者去世时转移的公司资产
p/'C
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w=3@I W assets portfolio 资产投资组合
\p.Byso, assets price 资产价格
'\ dFhYs{* assets quality 资产质素
NJ 7N* assets realization 资产变现
S0g5Ym
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Ps.O.2Z5ZB assets securitization 资产证券化
uyxU>yHV<g assets situated outside Hong Kong 在香港以外地方的资产
>u~ [{(d , assets stripping 削减资产；拆卖资产
>&aFSL,f assets value 资产值
rGRxofi. assignee 承让人
v)+wr[Qs assignment 转让；转让书；转让契
w r8n*Du assignment of interest 权益转让
%dS7u $Rnh assignment of letters patent and trade mark 专利证书及商标转让
(ZjIwA9> assignment of property 物业转让；物业转让书
?Gj$$IAe assignment right 转让权
3b{8c8N^ assignor 转让人
= M 7FD associate 有联系的人；有关连人士；相联者；合伙人；联系人
JHc| .2Oe Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Ot F{=7 associate member 附属会员
r&xqsZ%R associated body corporate 相联法人团体
czb(&>< associated company 相联公司；联属公司
QO7 > XHn associated corporation 相联法团
`t: 7&$>T Association of Chartered Certified Accountants [ACCA] [United Kingdom]
T2 } I,{U 公认会计师公会〔英国〕
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8F\ Association of Futures Exchange Brokers 香港期货经纪协会
<h
U ZD; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1p23&\\~ association of underwriters 承保人组织
i?'HVx assumption of control 接管
} !& w<wR assurance 担保；保险；转易；转易书
/^#k /z assurance of interest 权益的转易
E[t\LTt*n at 19XX price 按一九ＸＸ年价格计算
CjOaw$s at a discount 按赔价计算；按贴水价格计算；打折扣
B 8|=P&L7N at a premium 按溢价计算；按升水价格计算
o]}b#U8S at call 通知付款；按通知
pt(GpbtWK at constant market price 按固定市价计算
zV4%F"- at constant price 按固定价格计算
[t<^WmgtxL at cost 按成本计算
Cr4shdN34 at current market price 按当时市价计算；按现时市价计算
{mw,U[C at current price 按当时价格计算；按现时价格计算
H[<"DP at factor cost 按要素成本计算；按生产要素成本计算
L1Fn;nR at money-of-the-day price 按付款当日价格计算
g;\zD_":l at or better 按指定或较佳价位〔买卖指令〕
e&7GW9FSg at par 按面值计算；平价
~VUNN[ at sight 见票即付
g84~d(\? at the close 按收市盘
BY Vp~!u at the opening 按开市盘
<jw`"L[D attestation 见证；见证条款
]BP/KCjAI< at-the-money option 平价期权
3oxQ[.o attorney 受权人；受托代表人
X5qU>'?` attornment 新拥有人承认书
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,F>5P attributable profit 可归属利润
U-3KuR+ 0 attributable share value 可归属股份价值
&EXql'] Auckland Stock Exchange 奥克兰证券交易所
WaN0$66[: auction 拍卖
d <V+;">2 auctioneer 拍卖商
"a5?cX; audit 审计；核数
phl5E:fIKx Audit Commission 审计署
}^?dK3~q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
68W m=j.m 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〕
6H VS0 audit review 帐目审查
W8yr06{] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
2[9hl@=% audited account 审计帐目；经审计的帐目
Trbgg audited annual account 经审计的周年帐目
20 zIO.&o audited balance sheet 经审计的资产负债表
B HoZ}1_ auditor 核数师；核数主任；审计师
%9-).k auditor's certificate 核数师证明书；审计师证明书
= NF},j " auditor's report 核数师报告；审计师报告
05DK-Wh? Aussie bond 澳元债券
>B skw2 austerity budget 紧缩预算
'8i
np[_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\0 (QO8. Australia All Ordinaries Index 澳洲所有普通股票指数
mV`Z]-$$i Australian Dollar [AUD] 澳元
uM PJ Australian Options Market 澳大利亚期权市场
9:fVHy nr Australian Securities Commission 澳洲证券事务监察委员会
> g8;x# Australian Society of Certified Practising Accountants 澳洲执业会计师公会
z:RwCd1\ Australian Stock Exchange 澳大利亚证券交易所
M)I&^mm39 Austrian Schilling [ATS] 奥地利先令
/_x?PiL authentication 认证；鉴证
+%?_1bGX> authority to purchase 委托购买证；委购书
Bu>srX9f authorization 认可；核准；授权；授权书
)f(#Fn authorization by direction 指示授权
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9'dT authorization by instruction 指令授权
iIc O_ZyA authorization by warrant 令状授权
"] kaaF$U% authorization of unit trust 单位信托的认可
V`S6cmwdc\ authorized agent 指定代理人
GZXUB0W\@) authorized capital 法定资本
l
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+X
cB 5S> authorized dealer 认可交易商
lp!@uoN^T authorized financial institution 认可财务机构
D D"]as"# authorized fund 认可基金
<z %zz c1s authorized fund house 获授权的基金公司；认可基金公司
"p#mNc authorized institution 认可机构
hKQ T, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Z)62/`C) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
C% }FVO\c authorized insurer 获授权保险人；获认可承保人
bH3-#mw5w authorized investment 特准投资项目
?%;7k'0" authorized person 获授权人
%Ni)^ authorized representative 获授权代表
i?qS8h{ authorized share capital 法定股本
9d#-;qV automated quotation system 自动报价系统
HR\yJt Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
< I8hy$+6 自动交易系统〔香港期货交易所有限公司〕
{/XzIO O;b automatic adjustment mechanism 自动调整机制
p!|Wp automatic adjustment system 自动调整系统
>A h [uM Automatic Clearing House 自动票据交换所
Eae]s8ek9 automatic exchange rates accumulation system 自动化汇率累集系统
N=zrY`Vd Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
3PpycJ} automatic teller machine [ATM] 自动柜员机
-zN*2T autopay 自动转帐
L:XnW 1(Or available assets 可用资产
SD8Q _[rY available fiscal reserve 现存财政储备
V. =! ^0'A available profit 可用利润
;[ pyKh Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Rzj5B\+Rk( average 平均；平均数；海损
A$;U*7TJuO average basic salary 平均基本薪金
eMPi ho average consumer expenditure 平均消费开支；一般消费开支
xo6-Y=c8 average cost 平均成本
Iy8Ehwejd average cost of land production 增辟土地平均成本
`L]cJ0tAs average daily turnover 平均每日成交额
rzLpVpTaz average daily wage rate 平均每日工资率
Y71io^td~j average expenditure pattern 平均开支模式
*]W{83rXQ average growth rate 平均增长率
w/~,mzM" average net fixed assets 固定资产平均净值
#If}P$! average of relatives 相对价格平均数
dF5EIPl;J average price 平均价格
TW{.qed8^ average propensity to consume 平均消费倾向；一般消费倾向
BV9B}IV average propensity to save 平均储蓄倾向；一般储蓄倾向
D; .-e average rate 平均率
n0>#?ek12 average revenue 平均收入；平均收益
&}OaiTzEmc average stock 平均库存；平均存货
GBHv| GO average yearly rent 平均年租
b5No>U) / avoidance of double taxation 避免双重课税
2?z3s|+[ avoidance of tax 避税
