A:
X> :@`}bq A share Ａ股；甲类股份
|>@Gb gw^M abatement of tax 减税；减扣免税额
)kR~|Yn<- ABN AMRO Bank N.V. 荷兰银行
k v1q \ above-the-line expenditure 线上项目支出；经常预算支出
( iM"ug2 above-the-line receipt 线上项目收入；经常预算收入
U.is:&] E ABSA Asia Limited 南非联合亚洲有限公司
pV{MW#e absolute change 绝对数值变更
,0%P 3 absolute expenditure 实际开支
&M(=#pq9 absolute guideline figure 绝对准则数字
l:mC' aR absolute interest 绝对权益
uSCF;y=1g, absolute order of discharge 绝对破产解除令
cZI )lX absolute profit margin 绝对利润幅度
w|:UTJ>@ absolute value 实值；绝对值
..6 : _{wg absolutely vested interest 绝对既得权益
R}njFQvS) absorbed cost 已吸收成本；已分摊成本
QLrFAV absorption 吸收；分摊；合并
Wc [@, absorption rate 吸收率；摊配率；分摊率
a)=WDRk ACB Finance Limited 亚洲商业财务有限公司
T`KH7y|bv acceptable form of reciprocity 合理的互惠条件
YYU Di@K acceptable rate 适当利率；适当汇率
&Q O~p3M acceptance agreement 承兑协议
BoZ])Y6= acceptance for honour 参加承兑
RFd.L@-] acceptor 承兑人；接受人；受票人
,g2|8>sJP acceptor for honour 参加承兑人
Z3?,r[ accident insurance 意外保险
V{@
xhW0 Accident Insurance Association of Hong Kong 香港意外保险公会
Z_Jprp{3h accident insurance scheme 意外保险计划
:=vB|Ch:~ accident year basis 意外年度基准
HS GM&!5mW accommodation 通融；贷款
c=]qUhnH accommodation bill 通融票据；空头票据
w6DK&@w`'/ accommodation party 汇票代发人
y%)5r}S^ account balance 帐户余额；帐户结余
.4Ob?ZS( account book 帐簿
>ch{u{i6 account collected in advance 预收款项
v9R#=m/= account current book 往来帐簿
Fq/?0B8 account of after-acquired property 事后取得的财产报告
wEL$QOu$ account of defaulter 拖欠帐目
834(kw+#9 account payable 应付帐款
yL/EIN account payee only [A/C payee only] 只可转帐；存入收款人帐户
IB:e yq- + account receivable 应收帐款
XzI c<81Z account receivable report 应收帐款报表
rB|Mp!g%@ account statement 结单；帐单；会计财务报表
meunAEe account title 帐户名称；会计科目
tz0@csXV accountant's report 会计师报告
hgMh]4wN* Accountant's Report Rules 会计师报告规则
"]J4 BZD accounting and auditing procedure 会计与审计程序；会计与核数程序
^]c/hb|X Accounting Arrangements 《会计安排》
Fgq"d7` 9@ accounting basis 会计基础
3|zqEGT* accounting by Official Receiver 破产管理署署长呈交的帐目
Su`LB z" Accounting Circular 《会计通告》
U">J$M @ accounting class 会计类别
a7 '.*H] accounting date 记帐日期；会计结算日期
` W$ accounting for money 款项核算
$O" S*)9 Accounting Officer 会计主任
$G/ h-6+8 accounting period 会计报告期；会计期
"+3p??h%Rq accounting policy 会计政策；会计方针
}@MOkj accounting practice 会计惯例
AY4ZU CqI accounting principle 会计准则
Q!K@ accounting record 会计记录
YSwAu,$jf accounting report 会计报告
!Cxo4Twg Accounting Services Branch [Treasury] 会计事务部〔库务署〕
wHm{4 Accounting Society of China 中国会计学会
LX), oR accounting statement 会计报表
XH4!|wz accounting system 会计制度；会计系统
`&$"oW{HW accounting transaction 会计事项；帐务交易
)1ia;6} accounting treatment 会计处理
7[5g_D t accounting year 会计年度
Gxu accretion 增值；添加
2| ]$hjs accrual 应计项目；应累算数目
Qr]xj7\@i accrual basis 应计制；权责发生制
Q4e*Z9YJ accrual basis accounting 应计制会计；权责发生制会计
H&jK|]UXoO accrue 应累算；应计
Sx)b~ * accrued benefit 应累算利益
$3>k/*= accrued charges 应计费用
,JIjAm* 2 accrued cumulative preference share dividend 应累算的累积优先股股息
{a`t1oX( accrued expenses 应累算费用
Jj+| >(P accrued interest payable 应付利息；应计未付利息
3 E H /6 accrued interest receivable 应收利息；应计未收利息
tdSy&]P accrued right 累算权益
H_)\:gT G accruing profit 应累算的利润
Nq'Cuwsp accumulated fiscal reserve 累积财政储备
D QO~<E6c accumulated profit 累积利润；滚存溢利
)W9W8>Cc5_ accumulated reserve 累积储备
@Ee{ GH^- accumulation of surplus income 累积收益盈余
H59}d
oKH acquired assets 既得资产
@igGfYy acquisition 收购；购置；取得
YT\x' `>Q acquisition cost 购置成本
pQ%~u3 acquisition expenses 购置费用
}~pT
saw acquisition of 100% interest 收购全部股权
1gk{|keh acquisition of control 取得控制权
kKr|PFz acquisition of fixed assets 购置固定资产
I>ks H acquisition of shell “买壳”
X`bN/sI acquisition price 收购价
^@?-YWt act of God 天灾
n'R9SnW acting partner 执事合伙人
$" &0 active market 买卖活跃的市场；交投畅旺的市场；旺市
am,UUJ+h> active partner 积极参与的合伙人
rFJ(t 7\9h active trading 交投活跃
;u`zZb=,[ actual circulation 实际流通
S^nsh QI actual cost 实际成本
8 CKN^8E actual expenditure 实际开支；实际支出
gi!{y actual income 实际入息；实际收入；实际收益
2m Uq$kws actual market 现货市场
?U'c;*O- actual price 现货价；实际价格
pN# \ actual profit 实际利润
zf-)c1$*r actual quotation 实盘；实际价位；实际报价
S*;8z}5<\ actual year basis 按实际年度计算
I^|6gaP |6 actuals 实货
fp!Ba actuarial investigation 精算调查
gN#&Ag<? actuarial principle 精算原则
w$I<WS{J:Z actuarial report 精算师报告
l`c&nf6 Actuarial Society of Hong Kong 香港精算学会
8a{S * actuarial valuation 精算师估值
BeP]M1\?> actuary 精算师
4AdZN5 ad referendum agreement 暂定协议；有待覆核的协定
=^ur@E ad valorem duty 从价税；按值征税
y<r7_ysi ad valorem duty system 从价税制
iaXpe]w$n ad valorem fee 从价费
MT{7I" ad valorem tariff 从价关税
oE:9}]N_ additional allowance 额外免税额
bOR1V\Jr$q additional amount for unexpired risk 未过期风险的额外款额
N&g9z{m7 additional assessable profit 补加应评税利润
VZ"W_U, additional assessment 补加评税
} :U'aa additional commitment 额外承担
nXH U|5.I additional commitment vote 额外承担拨款
Lc,` additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
f9v%k'T[ additional dependent parent allowance 供养父母额外免税额
dI k/vg additional provision 额外拨款
Zz!0|-\ additional stamp duty 附加印花税
o.Ld .I) additional tax 补加税罚款；补加税款
9pAklD 4 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
r #H(kJu, adjudged bankrupt 被裁定破产
5J!ncLNm{ adjudicated bankrupt 裁定破产人
3[8F:I0UL adjudication fee 裁定费；评定印花税额手续费；评估契据费
|"V]$s$ c adjudication of bankruptcy 裁定破产；宣告破产
LASR* adjudication of insolvency 裁定无力偿还债务
.)Xyz d adjusted actual 经调整的实数；调整后的实数
Vk%[N> adjusted current assets 经调整的流动资产；调整后的流动资产
I| j Gu9G adjusted figure 经调整的数字；调整后的数额
g+>$_ s adjusted liabilities 经调整的负债；调整后的负债
]pUf[^4 adjusted loss 经调整的亏损；调整后的亏损
)Los\6PRn adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
r|!w,>. adjusted profit 经调整的利润；调整后的利润
& h)G>Sqc adjusted surplus 经调整的盈余额；调整后的盈余额
/H 3u^ adjusted value 经调整的价值；调整后的价值
|eS5~0<` adjustment 调整；修订；理算〔保险〕
p H&Tb4 adjustment centre 调剂中心
1=LI))nV adjustment lag 调整过程的时间差距；调整时差
TAfLC) adjustment mechanism 调整机制
E ]eVoC adjustment of loss 亏损调整
3I0=^ >A adjustment process 调整过程；调整程序
gG"W~O)yv adjustment range 调整幅度
4w p5ghe administered exchange rate 受管制汇率
vLQ!kB^\W Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&8VB{ S>r administration expenses 行政费用
b[+G+V administration fee 手续费；行政费
^7Sk`V administration in bankruptcy 破产管理
[I/f(GK administration order 遗产管理令
4`Com~`6" administrator 管理人；遗产管理人
>KF1 ]/y< administrator of the estate 遗产管理人
Y 1 e>P admission of debt 债项承认书
!uaV6K admission of proof 接纳债权证明
6ww4ZH?j advance 放贷款项；垫付款项；预支款项；预付款项
aLr\Uq,83 advance account 暂支帐目；预付款帐户
m1,?rqeb advance compensation 预付补偿金
1J$sIY,Ou advance from shareholder 股东垫款
yEYl Q= [# advance pending reimbursement 预支以待日后付还
+
3+^J?N advanced economy 先进经济体系
Nb.AsIR^ advancement 预付；预付财产
Y{c_5YYf advances warrant 垫款令
zY?G O"U" advancing 贷出
W)WL1@!Z adverse balance 逆差
cEkf9:_La adverse exchange 逆汇
qs\ O(K8 advertisement addressed to shareholders 在报章刊登的致股东通告
EW;R^?Z advice for collection 托收通知书
a.P7O!2Lp advice of drawing 提款通知书；汇票通知书
}T<[JXh=J advice of payment 付款通知
#"tHT<8 u Advisory Committee [Securities and Futures Commission]
o`B,Pt5vu 谘询委员会〔证券及期货事务监察委员会〕
;dXQB>Za Advisory Committee on Diversification 经济多元化谘询委员会
r{DR$ jD affidavit 誓章；遗产申报誓章
S $wx>715 affidavit of no receipt 述明无收款的誓章
N>, `l affiliate 联号；联营公司；附属公司
lMpj E affiliated company 附属公司；联号；联营公司
c%2C\UB affirmation [estate duty] 非宗教式宣誓〔遗产税〕
B8 Ob~? affordability 负担能力
}e}J6 [wP African Development Bank [AfDB] 非洲开发银行
H(qDQqJHYy after-acquired property 事后取得的财产
g3B
zi6$m after-hours dealing 市后交易
#vk-zx*v7= after-tax profit 税后盈利；税后利润；税后溢利
.xXe *dm% agency agreement 代理协议
F$T NYZ agency expenses 代理机构的开支
?m&?BsW$) agency fee 代理费
wNsAVUjLe Agency Law 《代理法》
L2"fO agent 代理人；承销人
1.7tXjRd+ agent of company 公司代理人
:', . I agent's fee 代理人费；经纪费
\@yx;}bdI aggregate 总计；总数；总体数字
*=]hc@ aggregate amount 总款额；总额
1~!
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j3j<01rq aggregate at constant price 按固定价格计算的总体数字
|\g =ua+h aggregate demand 总需求
4] c.mDo[T aggregate gross position 总持仓量
=-#>NlB$w aggregate limit 总限额
D{h sa aggregate of salaries tax 合计薪俸税
o *5<Cxg aggregate performance 总体表现；总体业绩
QR'yZ45n4 aggregate supply 总体供应
!<!5;f8 aggregate surplus 总盈余
<
C54cO aggregate total 整体总额
Z i-)PK^ aggregate value 总值；合计价值
j$l[OZ:# aggregated basis 合计基准
1r6>.&p aggregated net chargeable income 合计应课税入息实额
>Mml+4<5 aggregation 合并计算；合计；总和
1mT3$Z aggregation of incomes of husband and wife 夫妇入息合并计算
?L=@Zs aggregation of property 财产的总和
C'b W3la agio 差价；贴水
5GD6%{\O Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
.+ 1.??8:+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
sflH{!;p
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Jb'l.xN Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ZA 4NVt.yN 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
SrMg=a Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<5qXC.{Cyp 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0@w8, x agreement for a settlement 授产协议
CXqU< a& agreement for assignment 转让协议
<gU^#gsGra agreement for sale 售卖协议；买卖协议
X"V,3gDG agreement for sale and purchase 买卖协议
J7q]|9Hus| agreement for the payment of interest 支付利息协议
`%
sKF agreement for the repayment of money 还款协议
g'G"`)~ 2 agreement of reinsurance 再保险协议
x1['+!01 Agricultural Bank of China 中国农业银行
HX1RA 5O air passenger departure tax 飞机乘客离境税
20[_eu) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
:S
T j
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8v&4eU'S alcohol duty 酒精税
1+;Z0$edxz alienation 让与；让渡；转让
%T:~N<8) alimony 生活费；赡养费
63b?-.!b All Ordinaries Index [AOI] 所有普通股指数
vby[# S| all risks 全险；综合险
ElNKCj<M All Sales Record for Stock Market 《股票市场成交报告》
Xo[={2 _ Allied Capital Resources Limited 新联财务有限公司
}S{#DgZ@X all-items index [Consumer Price Index] 总指数〔消费物价指数〕
RhVQVj c allocation letter 拨款信件
fp^!?u allocation of fund 分配款项；预留款项
ve|:z allocation of profit 利润分配；溢利分配
_jmkA meu allocation warrant 拨款令
B% HG7 allotment 分配；配股
8BnI0l=\ allotment notice 股份配售通知；配股通知
lp`raN No allotment of shares 股份分配
YGVj$\ allowable 可获宽免；免税的
?`PG`|2~ allowable business loss 可扣除的营业亏损
CBC0X}_` allowable expenses 可扣税的支出
r|rOIAo allowance 免税额；津贴；备抵；准备金
YEG RM$'` allowance for debts 债项的免税额
9I0}:J;7 allowance for depreciation by wear and tear 耗损折旧免税额
m'h`%0Tc allowance for funeral expenses 殡殓费的免税额
JGH;&UYP allowance for inflation 为通货膨胀而预留的款项；通胀准备金
qsnZ?hXP p allowance for repairs and outgoings 修葺及支出方面的免税额
-h&AO\*^W allowance to debtor 给债务人的津贴
>;Er[Rywr alteration of capital 资本更改
mSSDV0Pfn alternate trustee 候补受托人
`9;:mR $ amalgamation 合并
^6=y4t=%F ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Y*-#yG 9 ambit of charges 征税范围；收费范围
SH# -3&$[ amended valuation 经修订的估值
8r@ _ b American Commodities Exchange 美国商品交易所
<uUH r,# American Express Bank Limited 美国运通银行
uY]nqb American Stock Exchange 美国证券交易所
;0lHi4 c0 amortization 摊销
+an.z3?w amount due from banks 存放银行同业的款项
BM+v,hGY amount due from banks abroad 存放海外银行同业的款项
Q[t|+RNKv2 amount due from holding companies 控股公司欠款
Bny3j~*U amount due from local banks 存放本港银行同业的款项
:f?};t+ amount due to banks 银行同业的存款
m
Cvgs amount due to banks abroad 海外银行同业的存款
@ToY, @ ]e amount due to holding companies 控股公司存款
$q`650&S* amount due to local banks 本港银行同业的存款
E" p ; amount due to outport banks 外埠银行同业的存款
9&R. <I amount for note issue 发行纸币的款额
)H &rr( amount of bond 担保契据的款额
d(u"^NH; amount of consideration 代价款额
P !:LAb( amount of contribution 供款数额
xij`Mr amount of indebtedness 负债款额
=FXO 1UZ! amount of principal of the loan 贷款本金额
Bi7QY i/ amount of rates chargeable 应征差饷数额
'8+<^%c amount of share capital 股本额
1m$:Rn^ amount of sums assured 承保款额
pW Y $aI amount of variation 变动幅度
09jU 0x amount of vote 拨款数额
p8CDFLuV amount payable 应付款额
dTN[E6#R amount receivable 应收款额
H$2<N@'4z Amsterdam Stock Exchange 阿姆斯特丹证券交易所
- inZX`afA analysis 分析
GAK!qLy 9 ancillary risk 附属风险
nM*-Dy3ou annual account 周年帐目；周年帐目报表；年度决算；年结
egur} annual accounting date 年结日期
_tJp@\rOz= annual allowance 每年免税额；年积金；年度津贴；年津
k WVa HZr annual balance 年度余额
NRU&GCVwu
annual disposable income 每年可动用收入
|tl4I2AV annual estimates 周年预算
cE3g7(a annual fee 年费
*3;H6 annual general meeting 周年大会
9os >k* annual growth rate 年增率；每年增长率
~(W q 5<v annual long-term supplement 长期个案每年补助金
/"w%?Ea annual pensionable emolument 可供计算退休金的年薪
Cmy Cne
annual report 年报
R-Y07A Annual Report on the Consumer Price Index 《消费物价指数年报》
oWg"f* annual return 周年报表；周年申报表；每年报税表格
V/C":!; Annual Return Rules 《周年报表规则》
E1 )7gio annual review of consumer prices 每年消费物价回顾
ygiZ~v4P/ annual roll-forward basis 逐年延展方式
O,m0Xb2s]~ annual salary 年薪
M`6rI annual statement 年度报表；年度决算表
6_`9
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QDO.&G2 annuitant 年金受益人
9F[k;U w annuity 年金
^Ec);Z annuity contract 年金合约
_.b ^4^[ annuity on human life 人寿年金
t=
=+SHGP antecedent debt 先前的债项
R(jp ante-dated cheque 倒填日期支票
b^WTX anticipated expenditure 预期开支
hfUN~89; anticipated net profit 预期纯利
/DxaKZ ;b anticipated revenue 预期收入
Uy $1X anti-inflation measure 反通货膨胀措施
MM_c{gFF anti-inflationary stance 反通货膨胀立场
f O6i apparent deficit 表面赤字
Pc"g
apparent financial solvency 表面偿债能力
8UY[ $lc apparent partner 表面合伙人
s];jroW@u application for personal assessment 个人入息课税申请书
565UxG
} application of fund 资金应用
|$AoI application to release as liquidator and to destruct the books of accounts and documents
6Z2a5zO8 申请免除清盘人职务及毁灭帐簿与文件
5Q $6~\ appointed actuary 委任精算师
v#yeiE4 appointed auditor 委任核数师；委任审计师
"Dr8}g:X appointed trustee 委任的受托人
S6~&g|T, appointer 委任人
OsQB`
D apportioned pro rata 按比例分摊
X@:[.eI~ apportionment 分配；分摊
R d|#-7 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Km UH([# apportionment formula 分摊方程式
6|h~pH apportionment of estate duty 遗产税的分摊
46 p%y appraisal 估价；评估
2`2S94' appreciable growth 可观增长
;3~+M:{2 appreciable impact 显着影响
m-%.LDqM appreciable increase 可观增长
IrIF 853g appreciation 增值；升值
kkA5 pbS appreciation against other currencies 相对其他货币升值
}:6$5/? appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Pe-1o#7~W appreciation tax 增值税
>M~w Fs$~ appropriation 拨款；拨用；拨付
:=CRsQAn appropriation account 拨款帐目
CF|4, K) Appropriation Bill 拨款法案
&x = PA u appropriation-in-aid system 补助拨款办法
)SJ18 no|l approved assets 核准资产
Ft} h&aYP approved basket stock 认可一篮子证券
?4G/f<ou approved budget 核准预算
W7R`})F approved charitable donation 认可慈善捐款
/j}"4_. 8 approved charitable institution 认可慈善机构
ExJch\ approved currency 核准货币；认可货币
Vi fh` BSP approved estimates 核准预算
(P=q&]l[ approved estimates of expenditure 核准开支预算
j>D[iHrH approved overseas insurer 核准海外保险人
wtm= approved overseas trust company 核准海外信托公司
v' fX'/ approved pooled investment fund 核准汇集投资基金
B)^uGS W approved provident fund scheme 认可公积金计划
-pb>=@Yq approved provision 核准拨款
o3=2`BvJ approved redeemable share 核准可赎回股份
1MVz u7 approved regional stock 认可地区性证券
^ p@ # approved retirement scheme 认可退休金计划
+;@p'af!9 approved subordinated loan 核准附属贷款
1$A7 BP arbitrage 套戥；套汇；套利
P LHiQ: arbitrageur 套戥者；套汇者
KG8:F].u( arbitrary amount 临时款项
7Pb: z4j arrangement 措施；安排；协定
{Z~5#<t arrears 欠款
gGdt&9z
% arrears of pay 欠付薪酬
/b
]Yya# arrears of revenue 逾期未收税款；逾期未收的帐项
cN]e {| articles of association 组织章程；组织细则；组织章程细则
_s( izc Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
k|kn#X3X ascertainment of profit 确定利润
A9:dHOmT^U "Asia Clear" “亚洲结算系统”
!Z0p94L Asia Commercial Bank Ltd. 亚洲商业银行有限公司
iS/fa Xe5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
f_{O U
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vC j, aSW Asian dollar bond 亚洲美元债券
&@dMIJK"( Asian dollar market 亚洲美元市场
\DDR l{ Asian dollar rate 亚洲美元利率
p|q } z / Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
CVa?L"lK Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
U&PwEh4uG asked price 沽盘；喊价；索价；卖方报价
ggQB Q/ L assessable income 应评税入息
ke~S[ bL%- assessable loss 应评税亏损
# Vq"Cf assessable profit 应评税利润
o?T01t= assessable value 应评税值
z8 n=\xL assessed profit 估定利润
L5w rc4 assessed value 经评估价值
szZ8-Y assessment 评税；评定；估价；评税单
Ei $@)qS/ assessment number 评税编号；估价编号
*|OP>N assessment of additional tax 补加税评税
/kK%}L_D assessment of performance 业绩评估；实绩评价
?H 30 Assessor 评税主任
C VyYV &U, asset price bubbles 资产价格泡沫
C;DR@'+q asset-backed securities 具资产保证的证券
s]lIDp} assets accretion 资产增值
q3SYlL'a assets and liabilities 资产与负债
x{|`q9V~ N assets betterment statement 资产递增表；资产改进表
!}+rg2 assets lending 实物放款；有抵押贷款
ug?])nO.C assets of the company passing on the death 死者去世时转移的公司资产
I7[F,xci assets pledged as security for liabilities 用作负债抵押的资产
";>>{lYA . assets portfolio 资产投资组合
~WKc O& assets price 资产价格
94H s.S) assets quality 资产质素
"{1SDbwmMo assets realization 资产变现
Ho_ 2zx:8b assets refinancing arrangement 资产再集资安排
m h5ozv$ assets securitization 资产证券化
6Z:swgi6& assets situated outside Hong Kong 在香港以外地方的资产
ue/GB+U assets stripping 削减资产；拆卖资产
$$GmundqB assets value 资产值
` 6'dhB assignee 承让人
0P%,1M3d assignment 转让；转让书；转让契
_7k6hV Q assignment of interest 权益转让
0Na/3cz|zg assignment of letters patent and trade mark 专利证书及商标转让
3lW7auH4Y{ assignment of property 物业转让；物业转让书
u djahI<{ assignment right 转让权
})Pq!u:3 assignor 转让人
Y +[Z,
associate 有联系的人；有关连人士；相联者；合伙人；联系人
L)mb.U$`c| Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
r6u )
6J= associate member 附属会员
c^%vyBMY associated body corporate 相联法人团体
Uiz#QGt associated company 相联公司；联属公司
XZ3)gYQi associated corporation 相联法团
E\GD hfTQ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9^AfT>b~f 公认会计师公会〔英国〕
eHt |O~ Association of Futures Exchange Brokers 香港期货经纪协会
--t5jSS44 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
.3Ag6YI0N association of underwriters 承保人组织
Z: e|~# assumption of control 接管
@C=Dk assurance 担保；保险；转易；转易书
`g~T #U\>d assurance of interest 权益的转易
!.^%*6f at 19XX price 按一九ＸＸ年价格计算
~"t33U6 at a discount 按赔价计算；按贴水价格计算；打折扣
faqh }4 at a premium 按溢价计算；按升水价格计算
(: TZ~"VY at call 通知付款；按通知
QnJ(C]cW at constant market price 按固定市价计算
=g hN)[AZV at constant price 按固定价格计算
en1NFP at cost 按成本计算
>U2[]fu at current market price 按当时市价计算；按现时市价计算
<O]TM-h at current price 按当时价格计算；按现时价格计算
r\x"nS at factor cost 按要素成本计算；按生产要素成本计算
`'gadCTb= at money-of-the-day price 按付款当日价格计算
4?vTuZ/
M at or better 按指定或较佳价位〔买卖指令〕
h G8 !aJo at par 按面值计算；平价
u\ uY q at sight 见票即付
+)cjW "9 at the close 按收市盘
Gfbeh % at the opening 按开市盘
13lJq:bM attestation 见证；见证条款
Hyj<Fqr!. at-the-money option 平价期权
$QbaPmHW attorney 受权人；受托代表人
zdh&,!] F6 attornment 新拥有人承认书
_rmTX.'w attributable profit 可归属利润
mh8{` W & attributable share value 可归属股份价值
?[`*z?} Auckland Stock Exchange 奥克兰证券交易所
DNu^ 4#r auction 拍卖
([+u U! auctioneer 拍卖商
j1sZRl)D audit 审计；核数
ar#Xe;T! Audit Commission 审计署
u5LrZt]k Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.0gF&>I} 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
555*IT3b audit review 帐目审查
F79!B Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
7/:C[J4GTN audited account 审计帐目；经审计的帐目
lC znH?[ audited annual account 经审计的周年帐目
u jt0?DM audited balance sheet 经审计的资产负债表
}CoR$K auditor 核数师；核数主任；审计师
.dM|J'`g auditor's certificate 核数师证明书；审计师证明书
Z_tK3kQa@& auditor's report 核数师报告；审计师报告
#K[UqJ+x Aussie bond 澳元债券
|;[%ZE " austerity budget 紧缩预算
5VXI/Lw# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2VY.#9 vl Australia All Ordinaries Index 澳洲所有普通股票指数
m&36$>r= Australian Dollar [AUD] 澳元
B,f4< Australian Options Market 澳大利亚期权市场
~Ip-@c}'j Australian Securities Commission 澳洲证券事务监察委员会
OZ'=Xtbn Australian Society of Certified Practising Accountants 澳洲执业会计师公会
o(w xu) Australian Stock Exchange 澳大利亚证券交易所
/Mg$t6vM Austrian Schilling [ATS] 奥地利先令
a 'U}.w} authentication 认证；鉴证
T/b%,!N) authority to purchase 委托购买证；委购书
Z%t"~r0PS authorization 认可；核准；授权；授权书
D ^Cp gha authorization by direction 指示授权
{okx*]PIc authorization by instruction 指令授权
qVp V ZH! authorization by warrant 令状授权
, '_y@9?I authorization of unit trust 单位信托的认可
Xc!0'P0T authorized agent 指定代理人
Z fQzA}QD authorized capital 法定资本
M zWVsV authorized clerk 出市员
^@"EI|fsP authorized dealer 认可交易商
G';yb^DB authorized financial institution 认可财务机构
X5V8w4NN authorized fund 认可基金
X:c k authorized fund house 获授权的基金公司；认可基金公司
5R?[My authorized institution 认可机构
@Ft\~ +} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Ac'0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
e{*-_j "I authorized insurer 获授权保险人；获认可承保人
#KOr-Yg|U authorized investment 特准投资项目
E5H0Yo.W i authorized person 获授权人
X/8CvY #n authorized representative 获授权代表
Bj-80d, authorized share capital 法定股本
aT[qJ bp1 automated quotation system 自动报价系统
-!~ T$}/F Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
I>(3\z4s 自动交易系统〔香港期货交易所有限公司〕
t04 _~e automatic adjustment mechanism 自动调整机制
6~t;&)6J automatic adjustment system 自动调整系统
M$O*@]) Automatic Clearing House 自动票据交换所
W'B=H1 automatic exchange rates accumulation system 自动化汇率累集系统
cU+ % zk Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
iFypKpHg~ automatic teller machine [ATM] 自动柜员机
\bc ob8u autopay 自动转帐
ks}J
ke> available assets 可用资产
d5hYOh O[ available fiscal reserve 现存财政储备
6BnP"R. available profit 可用利润
[#}0) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
G1vg2'A average 平均；平均数；海损
N3Yf 3rK average basic salary 平均基本薪金
[X"F}ph average consumer expenditure 平均消费开支；一般消费开支
feI%QnK)U average cost 平均成本
TH%J=1d average cost of land production 增辟土地平均成本
3. c0P RZ average daily turnover 平均每日成交额
Bc^% 1 average daily wage rate 平均每日工资率
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4]Z0; average expenditure pattern 平均开支模式
s\CZ os& average growth rate 平均增长率
5vfzSJ average net fixed assets 固定资产平均净值
&"h 9Awn2 average of relatives 相对价格平均数
,k,RXgQ average price 平均价格
e?V7< 7$ average propensity to consume 平均消费倾向；一般消费倾向
TVVr<r average propensity to save 平均储蓄倾向；一般储蓄倾向
^iH wv*ss average rate 平均率
t,f)! D$ average revenue 平均收入；平均收益
; F/yS2p average stock 平均库存；平均存货
5 }pn5iI average yearly rent 平均年租
]I+"";oQGB avoidance of double taxation 避免双重课税
}u>F}mUa avoidance of tax 避税
