A:
)NL_))\ A share Ａ股；甲类股份
B0eKj=y; abatement of tax 减税；减扣免税额
t {RdqAF ABN AMRO Bank N.V. 荷兰银行
eJ tfQ@? above-the-line expenditure 线上项目支出；经常预算支出
!w=6>B^ above-the-line receipt 线上项目收入；经常预算收入
x# ,nR]C ABSA Asia Limited 南非联合亚洲有限公司
"q v J -Y absolute change 绝对数值变更
W<s5rM x absolute expenditure 实际开支
<c$K3 absolute guideline figure 绝对准则数字
/$?7L( absolute interest 绝对权益
-/ h'uG absolute order of discharge 绝对破产解除令
!Xf7RT absolute profit margin 绝对利润幅度
,T\) % q absolute value 实值；绝对值
5t-dvYgU absolutely vested interest 绝对既得权益
-x0VvkHu absorbed cost 已吸收成本；已分摊成本
sDzlNMr?P+ absorption 吸收；分摊；合并
BP`'1Ns absorption rate 吸收率；摊配率；分摊率
{|ChwM\x ACB Finance Limited 亚洲商业财务有限公司
OVgx2_F acceptable form of reciprocity 合理的互惠条件
4J6,_8`U acceptable rate 适当利率；适当汇率
}E]& ,[4&M acceptance agreement 承兑协议
j9]H~:g$d acceptance for honour 参加承兑
O[/l';i acceptor 承兑人；接受人；受票人
|>L|7>J{<d acceptor for honour 参加承兑人
QvjOOc@k~n accident insurance 意外保险
y( uE Accident Insurance Association of Hong Kong 香港意外保险公会
EoD[,:* accident insurance scheme 意外保险计划
Ec; { N accident year basis 意外年度基准
ZVX!=3VT accommodation 通融；贷款
&$+ n uUA accommodation bill 通融票据；空头票据
dE0 p>4F accommodation party 汇票代发人
Vv 3{jn6% account balance 帐户余额；帐户结余
n%1I}?$fO account book 帐簿
i% eq! q account collected in advance 预收款项
rLzN #Zoi account current book 往来帐簿
xD3Y-d9 account of after-acquired property 事后取得的财产报告
'2BE"e account of defaulter 拖欠帐目
mhZ60 RW account payable 应付帐款
{Mx3G*hr account payee only [A/C payee only] 只可转帐；存入收款人帐户
" <5su5] account receivable 应收帐款
60r4%> d account receivable report 应收帐款报表
=&
.KKr account statement 结单；帐单；会计财务报表
[$[1|r
*Q account title 帐户名称；会计科目
^ H )nQ accountant's report 会计师报告
p!]$!qHO ( Accountant's Report Rules 会计师报告规则
u# uT|a. accounting and auditing procedure 会计与审计程序；会计与核数程序
Q1?0 9 Accounting Arrangements 《会计安排》
s GdlS&08( accounting basis 会计基础
Az"(I>VfD accounting by Official Receiver 破产管理署署长呈交的帐目
\6z_ ; Accounting Circular 《会计通告》
[[sfuJD accounting class 会计类别
R x>>0%e. accounting date 记帐日期；会计结算日期
EA+}Rf6} accounting for money 款项核算
slWO\AYiO Accounting Officer 会计主任
rfVHPMD0 accounting period 会计报告期；会计期
BQT ibd accounting policy 会计政策；会计方针
;Q&|- `NK accounting practice 会计惯例
;)nV accounting principle 会计准则
~x SAR;8 accounting record 会计记录
[TFd|ywn accounting report 会计报告
7(oX 1hN Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7@*l2edXm+ Accounting Society of China 中国会计学会
UZ` <D/ accounting statement 会计报表
+^\TG>le accounting system 会计制度；会计系统
.3 JLa8y accounting transaction 会计事项；帐务交易
t'pY~a9F accounting treatment 会计处理
~$\9T.tre2 accounting year 会计年度
Fw!TTH6l0 accretion 增值；添加
8vL2<VT; accrual 应计项目；应累算数目
/PuN +M accrual basis 应计制；权责发生制
Sl RQi: accrual basis accounting 应计制会计；权责发生制会计
!QTfQ69Y0 accrue 应累算；应计
;@R=CQ6 accrued benefit 应累算利益
2GR dfX accrued charges 应计费用
] s))O6^f accrued cumulative preference share dividend 应累算的累积优先股股息
l,n
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bXw!fYm& accrued interest payable 应付利息；应计未付利息
fi.[a8w:W accrued interest receivable 应收利息；应计未收利息
QSxR@ hC accrued right 累算权益
3w -0IP]< accruing profit 应累算的利润
WK<:(vu. accumulated fiscal reserve 累积财政储备
6pCQ P
c*A accumulated profit 累积利润；滚存溢利
tin5.N)"z accumulated reserve 累积储备
|)vC^=N{+ accumulation of surplus income 累积收益盈余
2sryhS'(H acquired assets 既得资产
iE;D_m.>`O acquisition 收购；购置；取得
!8 V acquisition cost 购置成本
v.Y?<=E+<d acquisition expenses 购置费用
~;#OQ[ acquisition of 100% interest 收购全部股权
RMfKM!
vE acquisition of control 取得控制权
:4V8Iz 71 acquisition of fixed assets 购置固定资产
".Q``d&X acquisition of shell “买壳”
nGqD{!i< acquisition price 收购价
O ^+H:Y| act of God 天灾
yD-L:)@" acting partner 执事合伙人
C=&rPUX{ active market 买卖活跃的市场；交投畅旺的市场；旺市
k,mgiGrQ active partner 积极参与的合伙人
c\\'x\J7 active trading 交投活跃
sOY+ X actual circulation 实际流通
f0lpwwe actual cost 实际成本
| pA actual expenditure 实际开支；实际支出
+"i|)yUYy} actual income 实际入息；实际收入；实际收益
K_" denzT+ actual market 现货市场
TOe=6 Z5h actual price 现货价；实际价格
nbECEQ:|B actual profit 实际利润
dpPu&m+ actual quotation 实盘；实际价位；实际报价
kU
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5@kNvi actuals 实货
oXxY$x*R1 actuarial investigation 精算调查
+6$ |No actuarial principle 精算原则
ls9 28 actuarial report 精算师报告
|v6kZ0B< Actuarial Society of Hong Kong 香港精算学会
7`c\~_Df_ actuarial valuation 精算师估值
aA |<W
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XJ3 p < ad referendum agreement 暂定协议；有待覆核的协定
Ww[Xqmg ad valorem duty 从价税；按值征税
$k,wA8OZ- ad valorem duty system 从价税制
A./ VO ad valorem fee 从价费
`v|w&ty* ad valorem tariff 从价关税
b -+~D9U < additional allowance 额外免税额
0S%xm'|N additional amount for unexpired risk 未过期风险的额外款额
l
7XeZ} S additional assessable profit 补加应评税利润
nN]GO} additional assessment 补加评税
1j!LK- additional commitment 额外承担
w I7iE4\vz additional commitment vote 额外承担拨款
l[AQyR1+/ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
KS3>c7 additional dependent parent allowance 供养父母额外免税额
\Xr
S n_p- additional provision 额外拨款
D \ ;(BB additional stamp duty 附加印花税
5(+PI KCjC additional tax 补加税罚款；补加税款
K|{IX^3)V Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
? +q(,P@* adjudged bankrupt 被裁定破产
Wz%b,! adjudicated bankrupt 裁定破产人
xRI7_8Jpyn adjudication fee 裁定费；评定印花税额手续费；评估契据费
8? za&v adjudication of bankruptcy 裁定破产；宣告破产
RZgkl EU adjudication of insolvency 裁定无力偿还债务
WP5 QA8`3 adjusted actual 经调整的实数；调整后的实数
Ycaom Po adjusted current assets 经调整的流动资产；调整后的流动资产
3hi0 adjusted figure 经调整的数字；调整后的数额
j+9;Cp]N V adjusted liabilities 经调整的负债；调整后的负债
3!H&b OF adjusted loss 经调整的亏损；调整后的亏损
J dK' ~-L adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
p Xy'S s@y adjusted profit 经调整的利润；调整后的利润
S#^2k!(|G adjusted surplus 经调整的盈余额；调整后的盈余额
5OR2\h!XZt adjusted value 经调整的价值；调整后的价值
&&d aQg4Ha adjustment 调整；修订；理算〔保险〕
nhu ;e}[> adjustment centre 调剂中心
+}.~" adjustment lag 调整过程的时间差距；调整时差
vR)f'+_Nz adjustment mechanism 调整机制
wi gs1 adjustment of loss 亏损调整
j v4O adjustment process 调整过程；调整程序
QH d^?H* adjustment range 调整幅度
n `Y"b& administered exchange rate 受管制汇率
_&wrA3@ /L Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5{"v/nXV administration expenses 行政费用
XY h)59oM% administration fee 手续费；行政费
x* 9 Xu"? administration in bankruptcy 破产管理
6${=N}3Kw administration order 遗产管理令
^vHh*Ub administrator 管理人；遗产管理人
MP3Vo|}3 administrator of the estate 遗产管理人
,l47;@kr admission of debt 债项承认书
Sf>#Zqj/ admission of proof 接纳债权证明
$0mR_pA\fW advance 放贷款项；垫付款项；预支款项；预付款项
cEK<CV advance account 暂支帐目；预付款帐户
`B A'a" $ advance compensation 预付补偿金
F{*h~7D-| advance from shareholder 股东垫款
'nMj<:0wlD advance pending reimbursement 预支以待日后付还
6L!/#d0 advanced economy 先进经济体系
\2c 3Ns ra advancement 预付；预付财产
a$AR advances warrant 垫款令
++=f7y u advancing 贷出
%4QpDt adverse balance 逆差
;}dvc7 adverse exchange 逆汇
/=(PMoZu advertisement addressed to shareholders 在报章刊登的致股东通告
TlEd#XQgf& advice for collection 托收通知书
j% `%
DQ advice of drawing 提款通知书；汇票通知书
4F`&W*x advice of payment 付款通知
z|$M,?r' Advisory Committee [Securities and Futures Commission]
WR<? _X_ 谘询委员会〔证券及期货事务监察委员会〕
)|=4H>?% Advisory Committee on Diversification 经济多元化谘询委员会
v1 rTl5H affidavit 誓章；遗产申报誓章
v`@NwH<r affidavit of no receipt 述明无收款的誓章
bd\%K`JQ{ affiliate 联号；联营公司；附属公司
s1]m^, affiliated company 附属公司；联号；联营公司
G}Ko*:fWS affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?C` r3 affordability 负担能力
*XOLuPL>6) African Development Bank [AfDB] 非洲开发银行
X;1yQ |su after-acquired property 事后取得的财产
Ms#rvn!J after-hours dealing 市后交易
p ,.6sk after-tax profit 税后盈利；税后利润；税后溢利
aJ QzM agency agreement 代理协议
61w
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PJ YUD5 agency fee 代理费
_G&gF .| Agency Law 《代理法》
jU- a a+ agent 代理人；承销人
%Gl1Qi+Po_ agent of company 公司代理人
edo+ o{^ agent's fee 代理人费；经纪费
nMK$&h,{ aggregate 总计；总数；总体数字
k1.%ZZMM aggregate amount 总款额；总额
Z2t\4|wr: aggregate assets and liabilities 总体资产与负债
f`)*bx aggregate at constant price 按固定价格计算的总体数字
#W&o]FAA3y aggregate demand 总需求
K)9Rw2-AJ aggregate gross position 总持仓量
JOz4O aggregate limit 总限额
?rjB9AC_;t aggregate of salaries tax 合计薪俸税
JW!.+
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@,j,GE% aggregate supply 总体供应
+n <W#O % aggregate surplus 总盈余
"x vizvR aggregate total 整体总额
U:z5`z! aggregate value 总值；合计价值
3RanAT.nu: aggregated basis 合计基准
@qpj0i+>* aggregated net chargeable income 合计应课税入息实额
(:I]v_qEYS aggregation 合并计算；合计；总和
Qvty;2$o@ aggregation of incomes of husband and wife 夫妇入息合并计算
T 5F) aggregation of property 财产的总和
%fnG v\uI agio 差价；贴水
<F8 e?xy 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》
W*Si"s2 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
jfiUf1Mj 《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
6z 'Q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/Kh, 《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》
{-lpYD^k3 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
kno[ !A7_6 《香港政府和大韩民国政府关于相互促进和保护投资协定》
<D P8a<{{ agreement for a settlement 授产协议
$
x:N/mMu` agreement for assignment 转让协议
`8 S3Y agreement for sale 售卖协议；买卖协议
YS#*#!ZMn? agreement for sale and purchase 买卖协议
5r mU9L agreement for the payment of interest 支付利息协议
j XH9P q4 agreement for the repayment of money 还款协议
y M `u]p1 agreement of reinsurance 再保险协议
rvlvk" Agricultural Bank of China 中国农业银行
9;'#,b*( air passenger departure tax 飞机乘客离境税
;?k<L\zaw Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
8ok=&Gq4 airport tax 机场税
Vef!5]t5 alcohol duty 酒精税
P@keg*5@ alienation 让与；让渡；转让
#N "u 0 alimony 生活费；赡养费
lWe cxD$ All Ordinaries Index [AOI] 所有普通股指数
"%)g^Atp> all risks 全险；综合险
4&=</ok6`0 All Sales Record for Stock Market 《股票市场成交报告》
JEk'2Htx Allied Capital Resources Limited 新联财务有限公司
< :Mz2 Rg all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3@qv[yOE allocation letter 拨款信件
op\$(7<d- allocation of fund 分配款项；预留款项
3%bhW9H% allocation of profit 利润分配；溢利分配
]
j8bv3 allocation warrant 拨款令
4y#XX[2Wj allotment 分配；配股
-pIz-* allotment notice 股份配售通知；配股通知
} lDX3h allotment of shares 股份分配
ha Y]gmC allowable 可获宽免；免税的
_- lE$
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=kfa1kD&{ allowable expenses 可扣税的支出
|g.CS$'#Nt allowance 免税额；津贴；备抵；准备金
33EF/k3vW allowance for debts 债项的免税额
3C<G8*4);/ allowance for depreciation by wear and tear 耗损折旧免税额
BM/o7%]n allowance for funeral expenses 殡殓费的免税额
l=b!O allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!\<a2>4$T allowance for repairs and outgoings 修葺及支出方面的免税额
[@ev %x, allowance to debtor 给债务人的津贴
8>t,n,k alteration of capital 资本更改
,0a_ou"P=_ alternate trustee 候补受托人
b _<n]P*) amalgamation 合并
2QRO$NieV ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8}m J )9<7 ambit of charges 征税范围；收费范围
p<{P#?4 g amended valuation 经修订的估值
OxYAM,F American Commodities Exchange 美国商品交易所
M2-`p American Express Bank Limited 美国运通银行
SAdE9L =d American Stock Exchange 美国证券交易所
N<8\.z5:< amortization 摊销
, f2oO?L} amount due from banks 存放银行同业的款项
D*Zj oU amount due from banks abroad 存放海外银行同业的款项
jLVG=rOn amount due from holding companies 控股公司欠款
yKo Zj amount due from local banks 存放本港银行同业的款项
_
, s^ amount due to banks 银行同业的存款
_FYA? d} amount due to banks abroad 海外银行同业的存款
Hf @4p' amount due to holding companies 控股公司存款
e`s1z|h amount due to local banks 本港银行同业的存款
uE41"?GS amount due to outport banks 外埠银行同业的存款
^8;MY5Wbs amount for note issue 发行纸币的款额
*d3-[HwZCL amount of bond 担保契据的款额
(^35cj{s amount of consideration 代价款额
ZX` \so,&, amount of contribution 供款数额
0\{dt4nW&O amount of indebtedness 负债款额
uQKQC?w amount of principal of the loan 贷款本金额
OemY'M? ZQ amount of rates chargeable 应征差饷数额
0- S.G38{ amount of share capital 股本额
|y[I!JdR amount of sums assured 承保款额
V:Gy pY ) amount of variation 变动幅度
A4!X{qUT- amount of vote 拨款数额
?W{+[OXs amount payable 应付款额
*{vH9TO amount receivable 应收款额
X2@Ef2EkM Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3fhY+$tq analysis 分析
Ba@~: ancillary risk 附属风险
UuWIT3W>% annual account 周年帐目；周年帐目报表；年度决算；年结
\0x >#ygX annual accounting date 年结日期
} Xo #/9 annual allowance 每年免税额；年积金；年度津贴；年津
o6px 1C: annual balance 年度余额
@T ~XwJ~ annual disposable income 每年可动用收入
dazNwn annual estimates 周年预算
Tc /^h 4xH annual fee 年费
u"=]cBRWL6 annual general meeting 周年大会
le\-h'D annual growth rate 年增率；每年增长率
n2bhCd]j<b annual long-term supplement 长期个案每年补助金
iR nj N annual pensionable emolument 可供计算退休金的年薪
46}U +> annual report 年报
AQUAQZc Annual Report on the Consumer Price Index 《消费物价指数年报》
Q?i_Nl/| annual return 周年报表；周年申报表；每年报税表格
#\w N2`" W Annual Return Rules 《周年报表规则》
ID2 ->J annual review of consumer prices 每年消费物价回顾
U
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7K\v= annual salary 年薪
ZKXE7p
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bE/|&8 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
i90 X0b-A annuitant 年金受益人
`!vqT 3p, annuity 年金
iz# R)EB/g annuity contract 年金合约
fA6IW(_bi annuity on human life 人寿年金
V|MHDMD= antecedent debt 先前的债项
reN\| ?0{ ante-dated cheque 倒填日期支票
E:x@O8F anticipated expenditure 预期开支
no3yzF3Hi anticipated net profit 预期纯利
&))d],tJX anticipated revenue 预期收入
9jTBLp-i#N anti-inflation measure 反通货膨胀措施
;D uVb2~+ anti-inflationary stance 反通货膨胀立场
+Ww] %`_ apparent deficit 表面赤字
gB'ajX=OA/ apparent financial solvency 表面偿债能力
!FL"L
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o9 9ExQ. application for personal assessment 个人入息课税申请书
zWC| Qe application of fund 资金应用
FM VAXOO application to release as liquidator and to destruct the books of accounts and documents
YRlf U5 申请免除清盘人职务及毁灭帐簿与文件
LL#REK|lm8 appointed actuary 委任精算师
2T&MVl!% appointed auditor 委任核数师；委任审计师
A3a/ /e appointed trustee 委任的受托人
[ A7TSN appointer 委任人
bFG~08Z ,d apportioned pro rata 按比例分摊
Mk}T apportionment 分配；分摊
?XHQdN3e Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^aSb~l ce apportionment formula 分摊方程式
!q2zuxq!R apportionment of estate duty 遗产税的分摊
\jiE :Qt appraisal 估价；评估
MT- Tt appreciable growth 可观增长
Me .I>7c appreciable impact 显着影响
"U}kp#) appreciable increase 可观增长
y!=,u appreciation 增值；升值
7[1Lh'u appreciation against other currencies 相对其他货币升值
SboHo({5VA appreciation of the exchange value of Hong Kong dollar 港元汇值上升
wb$uq/| appreciation tax 增值税
.g8*K " appropriation 拨款；拨用；拨付
u"HGT=Nl appropriation account 拨款帐目
b(0<,r8 Appropriation Bill 拨款法案
. $&^yp appropriation-in-aid system 补助拨款办法
-!PJHCLd approved assets 核准资产
j}^w :W76 approved basket stock 认可一篮子证券
AM}2=Ip approved budget 核准预算
;ek*2Lh approved charitable donation 认可慈善捐款
Y :!L approved charitable institution 认可慈善机构
2`4m"D tA approved currency 核准货币；认可货币
FgH7YkKrD approved estimates 核准预算
{XOl & approved estimates of expenditure 核准开支预算
i1B!oZ3q approved overseas insurer 核准海外保险人
t1?aw< approved overseas trust company 核准海外信托公司
= QBvU)Ki approved pooled investment fund 核准汇集投资基金
!/}3/iU approved provident fund scheme 认可公积金计划
pa!BJ]~ approved provision 核准拨款
%+~\I\)1 approved redeemable share 核准可赎回股份
z5jw\jBD approved regional stock 认可地区性证券
TPN+jK approved retirement scheme 认可退休金计划
jKq*@o~} approved subordinated loan 核准附属贷款
[|Qzx w9 arbitrage 套戥；套汇；套利
).71gp@ & arbitrageur 套戥者；套汇者
iww/ s arbitrary amount 临时款项
tJ^p}yxO arrangement 措施；安排；协定
Hm2Y%
4i% arrears 欠款
1[!:|= arrears of pay 欠付薪酬
g6,D Bkv2 arrears of revenue 逾期未收税款；逾期未收的帐项
|[.-pA^ articles of association 组织章程；组织细则；组织章程细则
]*=4>(F[ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
gA2Wo+\^bq ascertainment of profit 确定利润
T`x|=} "Asia Clear" “亚洲结算系统”
^ }7O|Y7 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
A8 m 06 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
1 $&@wG Asian Development Fund [ADF] 亚洲发展基金
L_Ok?9$ Asian dollar bond 亚洲美元债券
\ qG ?'Iy Asian dollar market 亚洲美元市场
bIU.C|h@ Asian dollar rate 亚洲美元利率
p [Po*c.b Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
hP"2X"kz& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{:1j>4m 2 asked price 沽盘；喊价；索价；卖方报价
BP3Ha8/X assessable income 应评税入息
1wR[nBg*| assessable loss 应评税亏损
o X m
! assessable profit 应评税利润
~[%CUc" assessable value 应评税值
)]P(!hW. assessed profit 估定利润
:F:1(FDP assessed value 经评估价值
h1_Z&VJ assessment 评税；评定；估价；评税单
}-oba_ assessment number 评税编号；估价编号
\|,| ) assessment of additional tax 补加税评税
yx]9rD1cz assessment of performance 业绩评估；实绩评价
P{o)Ir8Tt Assessor 评税主任
^QS`H@+Z asset price bubbles 资产价格泡沫
(Q8!5s asset-backed securities 具资产保证的证券
G8av5zR assets accretion 资产增值
2{=]Pf assets and liabilities 资产与负债
]E/0iM5 assets betterment statement 资产递增表；资产改进表
=%W:N|k assets lending 实物放款；有抵押贷款
Pe _O( assets of the company passing on the death 死者去世时转移的公司资产
, jY:@< n assets pledged as security for liabilities 用作负债抵押的资产
yT7$6x assets portfolio 资产投资组合
'I$FOH assets price 资产价格
J0!V ( assets quality 资产质素
1B;2 ~2X assets realization 资产变现
RcYUO* assets refinancing arrangement 资产再集资安排
R l ]x: assets securitization 资产证券化
IJ J p5[w assets situated outside Hong Kong 在香港以外地方的资产
^ +>*Y=fl assets stripping 削减资产；拆卖资产
cB uuq assets value 资产值
r!Eh}0bL assignee 承让人
OijuOLt assignment 转让；转让书；转让契
h3@tZL#g assignment of interest 权益转让
~ q ^o |? assignment of letters patent and trade mark 专利证书及商标转让
OFtaOjsyUa assignment of property 物业转让；物业转让书
jqaX|)8|$ assignment right 转让权
U`(=iyWP= assignor 转让人
CTNL-> associate 有联系的人；有关连人士；相联者；合伙人；联系人
,U\ s89 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$?56 i4 associate member 附属会员
n4{%M associated body corporate 相联法人团体
cfIC( d associated company 相联公司；联属公司
=dGp&9K,fw associated corporation 相联法团
KuP#i]Na Association of Chartered Certified Accountants [ACCA] [United Kingdom]
z8X7Y
>+SA 公认会计师公会〔英国〕
l eC!Yj Association of Futures Exchange Brokers 香港期货经纪协会
PBn7{( x Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
vfkF@^D association of underwriters 承保人组织
2d .$V,U< assumption of control 接管
*Ypn@YpSp assurance 担保；保险；转易；转易书
t;o\"H assurance of interest 权益的转易
F'K >@y at 19XX price 按一九ＸＸ年价格计算
cr!8Tp;2A at a discount 按赔价计算；按贴水价格计算；打折扣
P*&[9 )d6 at a premium 按溢价计算；按升水价格计算
'FX M7D at call 通知付款；按通知
jY Vs\h6 at constant market price 按固定市价计算
H7+"BWc at constant price 按固定价格计算
bWo at cost 按成本计算
M_E,pg=rWI at current market price 按当时市价计算；按现时市价计算
3'z$@ ;Ev+ at current price 按当时价格计算；按现时价格计算
7ui<2(W@0 at factor cost 按要素成本计算；按生产要素成本计算
7fR5V at money-of-the-day price 按付款当日价格计算
HA0!>_I dC at or better 按指定或较佳价位〔买卖指令〕
Jw]!x1rF~ at par 按面值计算；平价
W:i Q& [f at sight 见票即付
RhowhQ) G at the close 按收市盘
\foThLx at the opening 按开市盘
bN_e~ z attestation 见证；见证条款
hL3up] pZ at-the-money option 平价期权
__ g?xw attorney 受权人；受托代表人
1
m'.wh| attornment 新拥有人承认书
t<v.rb attributable profit 可归属利润
UVw^t+n attributable share value 可归属股份价值
3;v)f": [ Auckland Stock Exchange 奥克兰证券交易所
)E.AY auction 拍卖
}+ !"mJx@ auctioneer 拍卖商
bY P8 audit 审计；核数
oLoc jj~T Audit Commission 审计署
@6 "MhF Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
liS' 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
8!2)=8|f audit review 帐目审查
sO Lh'x f. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
2_w pj;E audited account 审计帐目；经审计的帐目
*HD(\;i-$ audited annual account 经审计的周年帐目
+ Csb8 audited balance sheet 经审计的资产负债表
-PPwX~;! auditor 核数师；核数主任；审计师
Z,)H f auditor's certificate 核数师证明书；审计师证明书
+v
B}E auditor's report 核数师报告；审计师报告
GKo YT{6 Aussie bond 澳元债券
|XB<vj07G austerity budget 紧缩预算
ql@2<V{ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
d#T5 =5 # Australia All Ordinaries Index 澳洲所有普通股票指数
J,W $\V]p Australian Dollar [AUD] 澳元
$ +WXM$N Australian Options Market 澳大利亚期权市场
X;!* D Australian Securities Commission 澳洲证券事务监察委员会
Dl/ C?Fll Australian Society of Certified Practising Accountants 澳洲执业会计师公会
D/E5&6 Australian Stock Exchange 澳大利亚证券交易所
AOg '4 Austrian Schilling [ATS] 奥地利先令
8xlj,}QO\ authentication 认证；鉴证
p6j-8ggL authority to purchase 委托购买证；委购书
;T^s&/>E authorization 认可；核准；授权；授权书
={B C0, authorization by direction 指示授权
i*|HN"! authorization by instruction 指令授权
9?\cm}^? authorization by warrant 令状授权
^ |MS2' authorization of unit trust 单位信托的认可
*)Pm authorized agent 指定代理人
WXx nOLJr authorized capital 法定资本
)x!q;^Js9A authorized clerk 出市员
.JKH=?~\ authorized dealer 认可交易商
Tt~4'{Bc authorized financial institution 认可财务机构
yP]>eLTSd authorized fund 认可基金
/H<{p$Wd authorized fund house 获授权的基金公司；认可基金公司
HAH\ #WE authorized institution 认可机构
*<^C0:i( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&0T.o,&y authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
x@Gg fH<l authorized insurer 获授权保险人；获认可承保人
M5 VW1Ns authorized investment 特准投资项目
^KbR@Ah authorized person 获授权人
Vs"b
authorized representative 获授权代表
P.YT/ authorized share capital 法定股本
|.9PwD8~VD automated quotation system 自动报价系统
N_g=,E=U% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
h!wq &Vi4 自动交易系统〔香港期货交易所有限公司〕
z YaFbNi automatic adjustment mechanism 自动调整机制
Q b^{` automatic adjustment system 自动调整系统
O]XRalkEM Automatic Clearing House 自动票据交换所
sNx_9pJs4 automatic exchange rates accumulation system 自动化汇率累集系统
W7!Rf7TK Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
- egTZW- automatic teller machine [ATM] 自动柜员机
I q|'#h s autopay 自动转帐
,9y6:W%5 available assets 可用资产
b,Eq-Z; available fiscal reserve 现存财政储备
vE x'~_+a9 available profit 可用利润
w~6/p Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ZW? h\0Hh average 平均；平均数；海损
-9 LvA V> average basic salary 平均基本薪金
P 'h39XoZ average consumer expenditure 平均消费开支；一般消费开支
JcRxNH
)<" average cost 平均成本
!y@\w average cost of land production 增辟土地平均成本
:NL Y;B` average daily turnover 平均每日成交额
l 'l&Zqd average daily wage rate 平均每日工资率
?u2\ *@C average expenditure pattern 平均开支模式
e^ *&& average growth rate 平均增长率
~Y43`@3H: average net fixed assets 固定资产平均净值
|~A*?6:@ average of relatives 相对价格平均数
EF&CV{Sw average price 平均价格
iU+SXsXLR4 average propensity to consume 平均消费倾向；一般消费倾向
ir'<H<t2 average propensity to save 平均储蓄倾向；一般储蓄倾向
&7'=t 6 average rate 平均率
F +K ju2 average revenue 平均收入；平均收益
HxK'u4I average stock 平均库存；平均存货
7s%D(;W_Mo average yearly rent 平均年租
3z0 Bg avoidance of double taxation 避免双重课税
\2u7>fU! avoidance of tax 避税
