A:
ATK_DE Au A share Ａ股；甲类股份
W>j !Q^? abatement of tax 减税；减扣免税额
V)[@98T_4? ABN AMRO Bank N.V. 荷兰银行
Ih VO@KJI above-the-line expenditure 线上项目支出；经常预算支出
TIQkW, above-the-line receipt 线上项目收入；经常预算收入
uc) {+'[ ABSA Asia Limited 南非联合亚洲有限公司
q-}Fvel u absolute change 绝对数值变更
T[g[&K1Y absolute expenditure 实际开支
.N
,3 od@ absolute guideline figure 绝对准则数字
$}!p+$ absolute interest 绝对权益
']2E {V absolute order of discharge 绝对破产解除令
,Y/ g2
4R absolute profit margin 绝对利润幅度
(KDD e}f absolute value 实值；绝对值
*GL/aEI<$ absolutely vested interest 绝对既得权益
rus tMs2p absorbed cost 已吸收成本；已分摊成本
WE: 24b6 absorption 吸收；分摊；合并
ur:3W6ZKl absorption rate 吸收率；摊配率；分摊率
\1^^\G>H5 ACB Finance Limited 亚洲商业财务有限公司
Bu#VMk chJ acceptable form of reciprocity 合理的互惠条件
K/IWH[ acceptable rate 适当利率；适当汇率
.\)U@L~ acceptance agreement 承兑协议
)b)-ZS7 acceptance for honour 参加承兑
w9< R#y[A acceptor 承兑人；接受人；受票人
`erV$( M acceptor for honour 参加承兑人
[YlKR'_ accident insurance 意外保险
@~ ^ 5l Accident Insurance Association of Hong Kong 香港意外保险公会
21K >`d \ accident insurance scheme 意外保险计划
`p2+&&]S accident year basis 意外年度基准
DtXrWS/ accommodation 通融；贷款
au:
fw accommodation bill 通融票据；空头票据
X= 5xh accommodation party 汇票代发人
9]f!'d!5 account balance 帐户余额；帐户结余
+BETF;0D account book 帐簿
oX 30VfT account collected in advance 预收款项
$u]jy0X<Y; account current book 往来帐簿
ME46V6[LX] account of after-acquired property 事后取得的财产报告
Qz5sxi account of defaulter 拖欠帐目
}$SavB#SBP account payable 应付帐款
cW@Zd5&0S account payee only [A/C payee only] 只可转帐；存入收款人帐户
-GhP9; d account receivable 应收帐款
42G)~lun-d account receivable report 应收帐款报表
le/,R@]B9 account statement 结单；帐单；会计财务报表
}B\a<0L/ account title 帐户名称；会计科目
Ve}(s?hU5 accountant's report 会计师报告
f$e[u
E r Accountant's Report Rules 会计师报告规则
[ 9 {*94M accounting and auditing procedure 会计与审计程序；会计与核数程序
o Hd FMD@ Accounting Arrangements 《会计安排》
Mo?~_|} accounting basis 会计基础
EofymAi% accounting by Official Receiver 破产管理署署长呈交的帐目
$q6BP'7 Accounting Circular 《会计通告》
.}t~'*D accounting class 会计类别
LlX {#R accounting date 记帐日期；会计结算日期
+ga k#M"n\ accounting for money 款项核算
Qu?R8+" KS Accounting Officer 会计主任
{.?ZHy\Rk accounting period 会计报告期；会计期
:ubV }; accounting policy 会计政策；会计方针
C'\-
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(eI5 _`'VC accounting principle 会计准则
<*16(!k0 accounting record 会计记录
F
U_jGwD accounting report 会计报告
be]bZ
1f Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(G z b Accounting Society of China 中国会计学会
*SU\ABcov accounting statement 会计报表
.k,1f*% accounting system 会计制度；会计系统
R;s?$;I accounting transaction 会计事项；帐务交易
[~-9 i &Z accounting treatment 会计处理
sF!($k;! accounting year 会计年度
i6dHrx]:, accretion 增值；添加
5]KW^ sL accrual 应计项目；应累算数目
-I*^- +>H accrual basis 应计制；权责发生制
Aydm2!l1 accrual basis accounting 应计制会计；权责发生制会计
4 !i$4 accrue 应累算；应计
7S '%
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R)_%i<nq\ accrued charges 应计费用
sD{Wxv accrued cumulative preference share dividend 应累算的累积优先股股息
nygbt<;? accrued expenses 应累算费用
?I6fye 7 accrued interest payable 应付利息；应计未付利息
]NUl9t*N4 accrued interest receivable 应收利息；应计未收利息
h]. <t& accrued right 累算权益
15%w 8u accruing profit 应累算的利润
9>l*lCA accumulated fiscal reserve 累积财政储备
_,p/l&< accumulated profit 累积利润；滚存溢利
Huy5-[) 15 accumulated reserve 累积储备
13 =A accumulation of surplus income 累积收益盈余
F<n 3 acquired assets 既得资产
3,p]/Z_ acquisition 收购；购置；取得
wT;0w3.Z acquisition cost 购置成本
-e_hrCW&9 acquisition expenses 购置费用
f%S Zg!+t acquisition of 100% interest 收购全部股权
XG}C+;4Aw acquisition of control 取得控制权
_wTOmz%|R acquisition of fixed assets 购置固定资产
:}5j##N acquisition of shell “买壳”
6g|*`x{ acquisition price 收购价
`b Fff %_ act of God 天灾
Bzkoo J acting partner 执事合伙人
I9/W;#
*~ active market 买卖活跃的市场；交投畅旺的市场；旺市
E)TN,@% active partner 积极参与的合伙人
^Y=\#-Dd active trading 交投活跃
!Fca~31R' actual circulation 实际流通
Gr7=:+0n|P actual cost 实际成本
uD}2<$PP actual expenditure 实际开支；实际支出
_Tf4WFu2 actual income 实际入息；实际收入；实际收益
*AG#316 actual market 现货市场
5* j?E actual price 现货价；实际价格
;|p BFKx actual profit 实际利润
w1hPc!I actual quotation 实盘；实际价位；实际报价
kW *f.! actual year basis 按实际年度计算
zDw5]*R actuals 实货
mtJ9nC actuarial investigation 精算调查
+
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`);AW(Q actuarial report 精算师报告
xAK6pDp Actuarial Society of Hong Kong 香港精算学会
>[9 J?H actuarial valuation 精算师估值
0O9Ni=' Tn actuary 精算师
I/a/ )No ad referendum agreement 暂定协议；有待覆核的协定
&:/hrighH ad valorem duty 从价税；按值征税
F<L
EQ7T
ad valorem duty system 从价税制
v9:9E|, U+ ad valorem fee 从价费
f({Ei`| ad valorem tariff 从价关税
Hw7;;HK
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'JCZ ]pZ additional amount for unexpired risk 未过期风险的额外款额
eIz<)-7: additional assessable profit 补加应评税利润
Jbjmv: db additional assessment 补加评税
Z1 Bp+a3 additional commitment 额外承担
"/3 db[ additional commitment vote 额外承担拨款
7uKNd
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~tBYIkvWT additional dependent parent allowance 供养父母额外免税额
M@`;J jtSA additional provision 额外拨款
N.\-
8?> additional stamp duty 附加印花税
2>cGH7EBD additional tax 补加税罚款；补加税款
=-8b sV/l Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#pb92kA' adjudged bankrupt 被裁定破产
uW 3 0ep' adjudicated bankrupt 裁定破产人
$ {O# adjudication fee 裁定费；评定印花税额手续费；评估契据费
`V`lo, "\ adjudication of bankruptcy 裁定破产；宣告破产
O_ChxX0KP adjudication of insolvency 裁定无力偿还债务
_I)U%? V+ adjusted actual 经调整的实数；调整后的实数
{zn!vJX adjusted current assets 经调整的流动资产；调整后的流动资产
`+o 2DA)#( adjusted figure 经调整的数字；调整后的数额
?\t#1"d adjusted liabilities 经调整的负债；调整后的负债
tKuVQH~D adjusted loss 经调整的亏损；调整后的亏损
x c/}#>ED 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
l |/ep:x8 adjusted profit 经调整的利润；调整后的利润
t"=
E^r adjusted surplus 经调整的盈余额；调整后的盈余额
swK-/$# adjusted value 经调整的价值；调整后的价值
'
0J1vG~c adjustment 调整；修订；理算〔保险〕
1DE 1. 1 adjustment centre 调剂中心
pi
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5OE adjustment lag 调整过程的时间差距；调整时差
Yzh"1 |O adjustment mechanism 调整机制
@)|C/oA adjustment of loss 亏损调整
i.3= !6z adjustment process 调整过程；调整程序
tn Pv70m adjustment range 调整幅度
%k;|\%B` administered exchange rate 受管制汇率
I1pWaQ0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\#Pfj &* administration expenses 行政费用
VFR i1\G administration fee 手续费；行政费
swM*k;$q{ administration in bankruptcy 破产管理
| N[<x@ administration order 遗产管理令
BI3@|,._N administrator 管理人；遗产管理人
lu<xv administrator of the estate 遗产管理人
}T&i ewk admission of debt 债项承认书
y+"X~7EX admission of proof 接纳债权证明
*=(lyx_O advance 放贷款项；垫付款项；预支款项；预付款项
H."EUcE { advance account 暂支帐目；预付款帐户
9~p[ advance compensation 预付补偿金
ti
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WU71/PYm` advance pending reimbursement 预支以待日后付还
a-=8xs' advanced economy 先进经济体系
.P[ _<8 advancement 预付；预付财产
G LIi6 advances warrant 垫款令
L&u$t}~) advancing 贷出
IIn"=g=9 adverse balance 逆差
xl A$:M& adverse exchange 逆汇
[8T^@YN advertisement addressed to shareholders 在报章刊登的致股东通告
I'uSp-Sfy advice for collection 托收通知书
VXR>]HUF advice of drawing 提款通知书；汇票通知书
j 2QmxTa! advice of payment 付款通知
#,":vr Advisory Committee [Securities and Futures Commission]
b [o "7^H 谘询委员会〔证券及期货事务监察委员会〕
3' cE\u Advisory Committee on Diversification 经济多元化谘询委员会
e[&L9U6GW- affidavit 誓章；遗产申报誓章
FaDjLo2'o affidavit of no receipt 述明无收款的誓章
8B\2Zfe affiliate 联号；联营公司；附属公司
?zw|kl affiliated company 附属公司；联号；联营公司
Hn5|B 3vN affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/5Oa,NS7 affordability 负担能力
va}P j#= African Development Bank [AfDB] 非洲开发银行
56zL" TF` after-acquired property 事后取得的财产
t! r A%* after-hours dealing 市后交易
{>DE sO after-tax profit 税后盈利；税后利润；税后溢利
)qo {c1X agency agreement 代理协议
$}>+kHoT{ agency expenses 代理机构的开支
0n;<
ge&~R agency fee 代理费
1~Oe=`{& Agency Law 《代理法》
/v- 6WSN agent 代理人；承销人
} :us:% agent of company 公司代理人
60J;sGW agent's fee 代理人费；经纪费
!cO]< CWPq aggregate 总计；总数；总体数字
_B/ dWA,P aggregate amount 总款额；总额
g MWjk7 aggregate assets and liabilities 总体资产与负债
@ +Si?8\ aggregate at constant price 按固定价格计算的总体数字
}o(zj=7 aggregate demand 总需求
wt!nMQ aggregate gross position 总持仓量
%s|}Fz-> aggregate limit 总限额
e 4H A7=z aggregate of salaries tax 合计薪俸税
'98 VYCL aggregate performance 总体表现；总体业绩
G6/p1xy>o: aggregate supply 总体供应
{`LU+ aggregate surplus 总盈余
IsZHe lg aggregate total 整体总额
b:l P%|7 aggregate value 总值；合计价值
K/i*w<aPb7 aggregated basis 合计基准
x[h^[oF0 aggregated net chargeable income 合计应课税入息实额
S ?{#r aggregation 合并计算；合计；总和
1 *'HL# aggregation of incomes of husband and wife 夫妇入息合并计算
3 RYpJAH aggregation of property 财产的总和
YH vLGc% agio 差价；贴水
tzZ`2pS h 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》
'g C _)rK* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
`j,Yb]~s79 《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》
/ {+y2.{j Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
sz: g,}~h 《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》
+j S|2d Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
fZ 0M%f 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$c 0h. t agreement for a settlement 授产协议
_FH`pv agreement for assignment 转让协议
-I8=T]_D agreement for sale 售卖协议；买卖协议
2% L L Sa agreement for sale and purchase 买卖协议
`UD/}j@ agreement for the payment of interest 支付利息协议
F5P[dp-`1 agreement for the repayment of money 还款协议
&;^YBW :I agreement of reinsurance 再保险协议
(gP)% Agricultural Bank of China 中国农业银行
c~z82iXNO air passenger departure tax 飞机乘客离境税
mq@6Q\Z+ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
8K:y\ 1 airport tax 机场税
ZA0mz 65 alcohol duty 酒精税
RRmz"j> alienation 让与；让渡；转让
$xzAv{ alimony 生活费；赡养费
ojcA<60
' All Ordinaries Index [AOI] 所有普通股指数
X{5vXT\/y all risks 全险；综合险
i3tg6 o4C All Sales Record for Stock Market 《股票市场成交报告》
'@o;-'b Allied Capital Resources Limited 新联财务有限公司
uatm/o^~, all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4 ezEW|S allocation letter 拨款信件
!% CWZZ 6u allocation of fund 分配款项；预留款项
v- 2:(I V allocation of profit 利润分配；溢利分配
J\ +0[~~ allocation warrant 拨款令
ns9U/ :L allotment 分配；配股
$ `ov4W allotment notice 股份配售通知；配股通知
8E W_V$>R allotment of shares 股份分配
xN5) allowable 可获宽免；免税的
\H1( PA allowable business loss 可扣除的营业亏损
0(eB ZdRO allowable expenses 可扣税的支出
8<X#f
! allowance 免税额；津贴；备抵；准备金
cS5Pl allowance for debts 债项的免税额
mk;&yh allowance for depreciation by wear and tear 耗损折旧免税额
00(on28b allowance for funeral expenses 殡殓费的免税额
>" )Tf6zw& allowance for inflation 为通货膨胀而预留的款项；通胀准备金
CyJEY- allowance for repairs and outgoings 修葺及支出方面的免税额
J?V? R allowance to debtor 给债务人的津贴
CS 2 Bo alteration of capital 资本更改
6.sx?Y YM alternate trustee 候补受托人
/a{la8Ni amalgamation 合并
SW H2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}q_< _lQ ambit of charges 征税范围；收费范围
bGN: =Y' amended valuation 经修订的估值
gH$ Mr American Commodities Exchange 美国商品交易所
Vx$ \hcG American Express Bank Limited 美国运通银行
2<i!{;u$qL American Stock Exchange 美国证券交易所
X3{G:H0\p amortization 摊销
/Gd=n amount due from banks 存放银行同业的款项
Y1OCLnK~ amount due from banks abroad 存放海外银行同业的款项
#jkf1"8 C amount due from holding companies 控股公司欠款
o*-)Tq8GHE amount due from local banks 存放本港银行同业的款项
h?AS{`.1 amount due to banks 银行同业的存款
CNih6R amount due to banks abroad 海外银行同业的存款
B-xGX$<z amount due to holding companies 控股公司存款
!=pn77`g > amount due to local banks 本港银行同业的存款
qU+t/C. amount due to outport banks 外埠银行同业的存款
qB ~rQPa amount for note issue 发行纸币的款额
1ct;A_48 amount of bond 担保契据的款额
VU#`oJ:{ amount of consideration 代价款额
r)lEofX,g+ amount of contribution 供款数额
_t iujP amount of indebtedness 负债款额
P Y_u/<u amount of principal of the loan 贷款本金额
CnU*Jb amount of rates chargeable 应征差饷数额
pM+ AjPr amount of share capital 股本额
\MA+f~)9 amount of sums assured 承保款额
lNy.g{2f<m amount of variation 变动幅度
QqDC4+ p" amount of vote 拨款数额
,`|3KE9 amount payable 应付款额
i5en*)O8 amount receivable 应收款额
l}a)ZeR1 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
P60~ V"/P analysis 分析
YpWPz %`: ancillary risk 附属风险
- \ 5v^l annual account 周年帐目；周年帐目报表；年度决算；年结
zpzK>DH( annual accounting date 年结日期
9eGyyZg annual allowance 每年免税额；年积金；年度津贴；年津
`[z<4"Os annual balance 年度余额
; ^*}#X d annual disposable income 每年可动用收入
;%B(_c annual estimates 周年预算
:yL] ;J annual fee 年费
Cw
iK i^m annual general meeting 周年大会
({
8-* annual growth rate 年增率；每年增长率
bZ?v-fn\D, annual long-term supplement 长期个案每年补助金
D|lzGt annual pensionable emolument 可供计算退休金的年薪
"LHcB]^< annual report 年报
4~ q5,^kgB Annual Report on the Consumer Price Index 《消费物价指数年报》
TcyNIx annual return 周年报表；周年申报表；每年报税表格
Y4OPEo 5o Annual Return Rules 《周年报表规则》
BTl k
E tm annual review of consumer prices 每年消费物价回顾
v6[!o<@"a annual roll-forward basis 逐年延展方式
zbXI% annual salary 年薪
[8P:?nDDL annual statement 年度报表；年度决算表
%r<rcY 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
xj<Rp|7& annuitant 年金受益人
S(o#K|)> annuity 年金
S$f9m annuity contract 年金合约
}HL]yDO annuity on human life 人寿年金
ynmWW^dg antecedent debt 先前的债项
l3KVW5-!gS ante-dated cheque 倒填日期支票
6 +Sxr anticipated expenditure 预期开支
\(J8# V anticipated net profit 预期纯利
__lM7LFL anticipated revenue 预期收入
-<c =US anti-inflation measure 反通货膨胀措施
y>R=`A1b anti-inflationary stance 反通货膨胀立场
H;D>|q apparent deficit 表面赤字
Eou~P h*t apparent financial solvency 表面偿债能力
_U $<xVnP apparent partner 表面合伙人
wJg1Y0 nh application for personal assessment 个人入息课税申请书
~{*7"o/ application of fund 资金应用
O ~(p g application to release as liquidator and to destruct the books of accounts and documents
+y,T4^{ 申请免除清盘人职务及毁灭帐簿与文件
,ZKr .`B appointed actuary 委任精算师
3ovWwZ8 & appointed auditor 委任核数师；委任审计师
,368d9,rDz appointed trustee 委任的受托人
t$ +?6E appointer 委任人
Jx_cf9{ apportioned pro rata 按比例分摊
Y} @ &h! apportionment 分配；分摊
[M?}uK ^ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
h~A/ y!s apportionment formula 分摊方程式
-Q2, " apportionment of estate duty 遗产税的分摊
2:*w~|6>}5 appraisal 估价；评估
B*qi_{Gp appreciable growth 可观增长
iy6On,UL appreciable impact 显着影响
]~8 44J p appreciable increase 可观增长
4)E_0.C appreciation 增值；升值
1ofKt=|= appreciation against other currencies 相对其他货币升值
"B8Q: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
cD@(/$wt appreciation tax 增值税
r }Ohkr appropriation 拨款；拨用；拨付
T}
`x- appropriation account 拨款帐目
/TE _W@?^ Appropriation Bill 拨款法案
y4 dp1<t% appropriation-in-aid system 补助拨款办法
J& n ^y approved assets 核准资产
$hyqYp"/; approved basket stock 认可一篮子证券
l@~1CMyN approved budget 核准预算
:QxL 9&" approved charitable donation 认可慈善捐款
&S9f#Ui approved charitable institution 认可慈善机构
NW }>pb9 approved currency 核准货币；认可货币
&NlS = approved estimates 核准预算
AB/,S approved estimates of expenditure 核准开支预算
)PsN_ 42~ approved overseas insurer 核准海外保险人
DxE^#=7iH; approved overseas trust company 核准海外信托公司
N)9pz?*V approved pooled investment fund 核准汇集投资基金
9k714bnMLX approved provident fund scheme 认可公积金计划
Fl8w7LcF7 approved provision 核准拨款
E \
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=#
k<Kw# approved regional stock 认可地区性证券
}<6 oFUZ approved retirement scheme 认可退休金计划
oV%(
37W9= approved subordinated loan 核准附属贷款
Y\+(r C27 arbitrage 套戥；套汇；套利
:;" aUHU' arbitrageur 套戥者；套汇者
'*o7_Ez-{ arbitrary amount 临时款项
I
rtF4ia. arrangement 措施；安排；协定
{m?K2]]( arrears 欠款
zz7Y/653 arrears of pay 欠付薪酬
(#f m (@T arrears of revenue 逾期未收税款；逾期未收的帐项
[0mFy) 6 articles of association 组织章程；组织细则；组织章程细则
j
AJ/ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
B FzcoBu- ascertainment of profit 确定利润
~rVKQ-+4& "Asia Clear" “亚洲结算系统”
x.0k %H Asia Commercial Bank Ltd. 亚洲商业银行有限公司
[ HC8-N^.} Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$|`t9-EA/ Asian Development Fund [ADF] 亚洲发展基金
o<C]+Nt,@ Asian dollar bond 亚洲美元债券
n"^/UQ|#j Asian dollar market 亚洲美元市场
LUe>)eqw Asian dollar rate 亚洲美元利率
M<SbVP|V " Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
hQd@bN8 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
%a)0?U asked price 沽盘；喊价；索价；卖方报价
8 o8b'tW^ assessable income 应评税入息
zIAu3 assessable loss 应评税亏损
BR&Qw'O % assessable profit 应评税利润
!s#'pTZk4 assessable value 应评税值
7- *( a assessed profit 估定利润
2A@Y&g(6T7 assessed value 经评估价值
%
K9;
qJ5 assessment 评税；评定；估价；评税单
Yj^av O=; assessment number 评税编号；估价编号
F_p3:l assessment of additional tax 补加税评税
SIaUrC assessment of performance 业绩评估；实绩评价
LK
Assessor 评税主任
c {f:5 p asset price bubbles 资产价格泡沫
&viwo}ls 0 asset-backed securities 具资产保证的证券
tdw\ Di#m assets accretion 资产增值
B"?+5A7 assets and liabilities 资产与负债
%h/#^esi assets betterment statement 资产递增表；资产改进表
*MnG-\{j assets lending 实物放款；有抵押贷款
2 0Cie
q assets of the company passing on the death 死者去世时转移的公司资产
g "K #& assets pledged as security for liabilities 用作负债抵押的资产
!BvTJ-e)F assets portfolio 资产投资组合
niBjq#bJi assets price 资产价格
J A SR assets quality 资产质素
*D0 9P% assets realization 资产变现
p jKl)q assets refinancing arrangement 资产再集资安排
`lu"y F assets securitization 资产证券化
T~wZ assets situated outside Hong Kong 在香港以外地方的资产
P- `~]] assets stripping 削减资产；拆卖资产
3j=%D e assets value 资产值
z
1#0 assignee 承让人
mD ^qx0o< assignment 转让；转让书；转让契
7q2"b?|h assignment of interest 权益转让
!CVBG *E^l assignment of letters patent and trade mark 专利证书及商标转让
>^a"Z[s[ assignment of property 物业转让；物业转让书
9znx1AsN assignment right 转让权
.5KC'? assignor 转让人
qj3bt_F!x associate 有联系的人；有关连人士；相联者；合伙人；联系人
O yH!V&w Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
syC"eH3{ associate member 附属会员
QNa}M{5>h associated body corporate 相联法人团体
|peMr# associated company 相联公司；联属公司
&JXHDpd$a^ associated corporation 相联法团
,SJK Association of Chartered Certified Accountants [ACCA] [United Kingdom]
[oU+b( 公认会计师公会〔英国〕
a7v[l04 Association of Futures Exchange Brokers 香港期货经纪协会
u7Y'3x,` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
V M\Z<}C association of underwriters 承保人组织
[K)1!KK,L assumption of control 接管
c~L6fvS assurance 担保；保险；转易；转易书
-t~B@% assurance of interest 权益的转易
WRcF E< at 19XX price 按一九ＸＸ年价格计算
@)2V"FE4i at a discount 按赔价计算；按贴水价格计算；打折扣
SJ~I
r # at a premium 按溢价计算；按升水价格计算
@DQ"vFj6< at call 通知付款；按通知
<v7KE*# at constant market price 按固定市价计算
{DXZ}7w:v at constant price 按固定价格计算
9+is?Pj at cost 按成本计算
Am0.c0h at current market price 按当时市价计算；按现时市价计算
'd.@4 9
at current price 按当时价格计算；按现时价格计算
y~A7pzBZ= at factor cost 按要素成本计算；按生产要素成本计算
-g[*wN8 at money-of-the-day price 按付款当日价格计算
5KH '|z at or better 按指定或较佳价位〔买卖指令〕
4Jk}/_ at par 按面值计算；平价
s[B6%DI/5 at sight 见票即付
\2<yZCn at the close 按收市盘
Bc|x:#`C\{ at the opening 按开市盘
F ;X q:e8 attestation 见证；见证条款
UQ f> 5 g at-the-money option 平价期权
;`of'9| attorney 受权人；受托代表人
iUG/ attornment 新拥有人承认书
kz VI: attributable profit 可归属利润
/XW0`FF attributable share value 可归属股份价值
>'|xQjLl Auckland Stock Exchange 奥克兰证券交易所
~"r wP=<} auction 拍卖
-R$FJb Id auctioneer 拍卖商
(&]15 FJ$1 audit 审计；核数
h'y@M+c( Audit Commission 审计署
g1*H|n h2 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
O +o%C*`K 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_ WF38o audit review 帐目审查
$9_.Q/9> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5 EuJ audited account 审计帐目；经审计的帐目
_T N$c audited annual account 经审计的周年帐目
+e]b,9.sR audited balance sheet 经审计的资产负债表
4%v+ark8 auditor 核数师；核数主任；审计师
A-wxf91+: auditor's certificate 核数师证明书；审计师证明书
x5 ~E'~_ auditor's report 核数师报告；审计师报告
MJ"Mn^:/ Aussie bond 澳元债券
>)A austerity budget 紧缩预算
Okg8Ve2 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
E|4XQ|B@ Australia All Ordinaries Index 澳洲所有普通股票指数
K<w5[E9V. Australian Dollar [AUD] 澳元
75}u
D Australian Options Market 澳大利亚期权市场
g~H? l3v Australian Securities Commission 澳洲证券事务监察委员会
v8 k ^=A: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^oB1 &G Australian Stock Exchange 澳大利亚证券交易所
qf=[*Z Y Austrian Schilling [ATS] 奥地利先令
;yER
V authentication 认证；鉴证
JiLrwPex[ authority to purchase 委托购买证；委购书
ft qW3VW authorization 认可；核准；授权；授权书
5)v^
cR?& authorization by direction 指示授权
I y4M MU authorization by instruction 指令授权
h%^kA@3F authorization by warrant 令状授权
3 <lh oD authorization of unit trust 单位信托的认可
nJ#@W b@ authorized agent 指定代理人
U(]5U^ authorized capital 法定资本
F}.TT =((8 authorized clerk 出市员
zPkPC}f(O authorized dealer 认可交易商
. _t,O X$ authorized financial institution 认可财务机构
l<: E+lU authorized fund 认可基金
aw"%B-N \ authorized fund house 获授权的基金公司；认可基金公司
Xl+a@Ggtq authorized institution 认可机构
&2]D+aL|h authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
a4.:
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$K5 s)! authorized insurer 获授权保险人；获认可承保人
<~X6D? authorized investment 特准投资项目
oNsx Fi: authorized person 获授权人
~wg^>!E authorized representative 获授权代表
.u;TeP authorized share capital 法定股本
;H r@0f automated quotation system 自动报价系统
1WN93 SQ= Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
f4I9H0d;! 自动交易系统〔香港期货交易所有限公司〕
I3$vw7}5Y automatic adjustment mechanism 自动调整机制
wSyu^K Dz automatic adjustment system 自动调整系统
s(.-bjR Automatic Clearing House 自动票据交换所
SW'KYzn automatic exchange rates accumulation system 自动化汇率累集系统
5o ^= ~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
kj=2+)!E7 automatic teller machine [ATM] 自动柜员机
FN`kSTm*0! autopay 自动转帐
B "zg85
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D?F5o^e"h< available fiscal reserve 现存财政储备
=~m"TQv available profit 可用利润
BD#;3 ?| Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^v5hr>m average 平均；平均数；海损
A3p Q?d[ average basic salary 平均基本薪金
<Pt\)"JA average consumer expenditure 平均消费开支；一般消费开支
: {Z^ _;Tf average cost 平均成本
G.e\#_RR? average cost of land production 增辟土地平均成本
6e| 5qKr average daily turnover 平均每日成交额
pdiZ"pe average daily wage rate 平均每日工资率
M=`Se& -M average expenditure pattern 平均开支模式
ahv=HWX k average growth rate 平均增长率
o:\a average net fixed assets 固定资产平均净值
J vsB^F.4 average of relatives 相对价格平均数
'B 6H/d> average price 平均价格
D} 3fx[ average propensity to consume 平均消费倾向；一般消费倾向
qW >J-,61/ average propensity to save 平均储蓄倾向；一般储蓄倾向
uhLm yK average rate 平均率
#7ZB bq3 = average revenue 平均收入；平均收益
bM3e7olWS average stock 平均库存；平均存货
3U$fMLx]k average yearly rent 平均年租
LXV6Ew5E avoidance of double taxation 避免双重课税
i=QhX CM avoidance of tax 避税
