A:
3/ D fsv A share Ａ股；甲类股份
8vCHH&` abatement of tax 减税；减扣免税额
^;e`ZtcI ABN AMRO Bank N.V. 荷兰银行
<@P0sd above-the-line expenditure 线上项目支出；经常预算支出
6gn|WO=W f above-the-line receipt 线上项目收入；经常预算收入
a&JAF?k ABSA Asia Limited 南非联合亚洲有限公司
gKnAw+u\ absolute change 绝对数值变更
) PtaX|U absolute expenditure 实际开支
i?]!8J i absolute guideline figure 绝对准则数字
;6Z?O_zp4 absolute interest 绝对权益
o3yZC z absolute order of discharge 绝对破产解除令
#frhO;6 absolute profit margin 绝对利润幅度
lsd\ `X5, absolute value 实值；绝对值
3)sqAs( absolutely vested interest 绝对既得权益
6_7d1.wv9 absorbed cost 已吸收成本；已分摊成本
G{<wXxq% absorption 吸收；分摊；合并
;:OJQFu%4 absorption rate 吸收率；摊配率；分摊率
8LOzL,Ah ACB Finance Limited 亚洲商业财务有限公司
md wY48b acceptable form of reciprocity 合理的互惠条件
tSjK=1"} acceptable rate 适当利率；适当汇率
yTk9+ > acceptance agreement 承兑协议
g S!M7xy acceptance for honour 参加承兑
G:UdU{ acceptor 承兑人；接受人；受票人
@<P [z[ acceptor for honour 参加承兑人
m@ ~HHwj accident insurance 意外保险
7RO=X%0A Accident Insurance Association of Hong Kong 香港意外保险公会
p"ZPv~(" V accident insurance scheme 意外保险计划
/YHeO accident year basis 意外年度基准
6*% lnd+_ accommodation 通融；贷款
w
^A0l.{ accommodation bill 通融票据；空头票据
r&#q=R},p accommodation party 汇票代发人
Jv5G:M 5+~ account balance 帐户余额；帐户结余
K_ xn> account book 帐簿
>DDQ7
l account collected in advance 预收款项
XHW{EVcF account current book 往来帐簿
Z hw _L account of after-acquired property 事后取得的财产报告
wvfCj6}S & account of defaulter 拖欠帐目
.! &YO/ account payable 应付帐款
GYj`-t account payee only [A/C payee only] 只可转帐；存入收款人帐户
8<P.>u account receivable 应收帐款
:]x)lP(3E account receivable report 应收帐款报表
uzsR*x%s- account statement 结单；帐单；会计财务报表
oY{*X6:6< account title 帐户名称；会计科目
KxvT} "k accountant's report 会计师报告
<ioX|.7ZX Accountant's Report Rules 会计师报告规则
#)XO,^s. accounting and auditing procedure 会计与审计程序；会计与核数程序
t.m
$|M> Accounting Arrangements 《会计安排》
a r{Yq accounting basis 会计基础
T _r[#j accounting by Official Receiver 破产管理署署长呈交的帐目
371E S4 Accounting Circular 《会计通告》
x x%WIY:} accounting class 会计类别
;$nK
^ accounting date 记帐日期；会计结算日期
"~GudK & accounting for money 款项核算
OuX/ BMG Accounting Officer 会计主任
0DN:{dJz accounting period 会计报告期；会计期
eudPp" Km accounting policy 会计政策；会计方针
h~dM*yo; accounting practice 会计惯例
seJc,2Ex accounting principle 会计准则
:D&QGw(n accounting record 会计记录
9~N7hLT accounting report 会计报告
]RxNSr0e Accounting Services Branch [Treasury] 会计事务部〔库务署〕
<F&S Accounting Society of China 中国会计学会
|%$d/<<PZ accounting statement 会计报表
$UKDXQF" accounting system 会计制度；会计系统
7%JXVP}A accounting transaction 会计事项；帐务交易
b\} `L" accounting treatment 会计处理
ZgN*m\l accounting year 会计年度
B^eea [ accretion 增值；添加
t#kmtJC accrual 应计项目；应累算数目
eK]GyY/Y accrual basis 应计制；权责发生制
X~lOFH;}q accrual basis accounting 应计制会计；权责发生制会计
c sYIC Lj accrue 应累算；应计
YV0e)bf accrued benefit 应累算利益
1V)0+_Yv accrued charges 应计费用
_w)0r}{ accrued cumulative preference share dividend 应累算的累积优先股股息
/bg8oB4 accrued expenses 应累算费用
|
YvO$4=s accrued interest payable 应付利息；应计未付利息
wp$SO^?- accrued interest receivable 应收利息；应计未收利息
IWTD>c). accrued right 累算权益
y![h accruing profit 应累算的利润
gJ2R(YMF accumulated fiscal reserve 累积财政储备
#~(@Ka.eA0 accumulated profit 累积利润；滚存溢利
_QCAV+K' accumulated reserve 累积储备
S# SA :>8s accumulation of surplus income 累积收益盈余
<;M 6s~ acquired assets 既得资产
5PdC4vI*+ acquisition 收购；购置；取得
=$f xK acquisition cost 购置成本
L{aT"Of{X acquisition expenses 购置费用
8iq~ha$]| acquisition of 100% interest 收购全部股权
5JQq? e)n acquisition of control 取得控制权
l~!#<=. acquisition of fixed assets 购置固定资产
{?, :M acquisition of shell “买壳”
%o.+B~r acquisition price 收购价
U edh4qa act of God 天灾
)07M8o !^l acting partner 执事合伙人
df}B:?Ew. active market 买卖活跃的市场；交投畅旺的市场；旺市
}K0.*+M active partner 积极参与的合伙人
eD G=-a4 active trading 交投活跃
|qfnbi-\ actual circulation 实际流通
)p( XY34] actual cost 实际成本
Q TM+ WD actual expenditure 实际开支；实际支出
?DM-C5$ actual income 实际入息；实际收入；实际收益
:Ruj;j actual market 现货市场
350 y6pVh actual price 现货价；实际价格
B7va#'ne4{ actual profit 实际利润
n0nkv[ actual quotation 实盘；实际价位；实际报价
B-JgXW.\0 actual year basis 按实际年度计算
N qz-Mr` actuals 实货
M`A bH19 actuarial investigation 精算调查
@zSoPDYv, actuarial principle 精算原则
m&b!\"0 actuarial report 精算师报告
ptYQP^6S [ Actuarial Society of Hong Kong 香港精算学会
s| YY i~ actuarial valuation 精算师估值
$O7>E!uVD actuary 精算师
+n1}({7m ad referendum agreement 暂定协议；有待覆核的协定
4TUe*F@
ML ad valorem duty 从价税；按值征税
zI(b#eUF
ad valorem duty system 从价税制
aZ#c_Q#gZ ad valorem fee 从价费
<"aPoGda ad valorem tariff 从价关税
u]CW 5snz additional allowance 额外免税额
6SW:'u|90 additional amount for unexpired risk 未过期风险的额外款额
i7:j(W^I8 additional assessable profit 补加应评税利润
j =[Td additional assessment 补加评税
^P(HX additional commitment 额外承担
7RTp+FC] additional commitment vote 额外承担拨款
J1&G1\G|s= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
k2p{<SO; additional dependent parent allowance 供养父母额外免税额
?5"~V^L3 additional provision 额外拨款
A .*}< additional stamp duty 附加印花税
;%hlh)k$ additional tax 补加税罚款；补加税款
^BSMlKyB Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
<c^m |v adjudged bankrupt 被裁定破产
L)4TW6IUk adjudicated bankrupt 裁定破产人
l\jf]BHX' adjudication fee 裁定费；评定印花税额手续费；评估契据费
8BC}D +q adjudication of bankruptcy 裁定破产；宣告破产
KGzBK : adjudication of insolvency 裁定无力偿还债务
cMI QbBM adjusted actual 经调整的实数；调整后的实数
p g fI1`h adjusted current assets 经调整的流动资产；调整后的流动资产
1/JgirVA adjusted figure 经调整的数字；调整后的数额
jats )!: adjusted liabilities 经调整的负债；调整后的负债
\<a(@ #E*~ adjusted loss 经调整的亏损；调整后的亏损
zr2%| YF 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
OT\[qaK adjusted profit 经调整的利润；调整后的利润
s 3Y
\,9\ adjusted surplus 经调整的盈余额；调整后的盈余额
m?>$!B4jFB adjusted value 经调整的价值；调整后的价值
s0qA8`Yu adjustment 调整；修订；理算〔保险〕
)$ i7b adjustment centre 调剂中心
.pr- ^ adjustment lag 调整过程的时间差距；调整时差
n"- cX) adjustment mechanism 调整机制
}vPD CUZ adjustment of loss 亏损调整
Z,_yE*q adjustment process 调整过程；调整程序
%dKUB4 adjustment range 调整幅度
> & \QLo[5 administered exchange rate 受管制汇率
& =xm>;`3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_Z@- q administration expenses 行政费用
/@Y/(+DE administration fee 手续费；行政费
{{SeD:hx administration in bankruptcy 破产管理
y!)Z ^u administration order 遗产管理令
}q)o LC administrator 管理人；遗产管理人
#=q)>+\ administrator of the estate 遗产管理人
$:t;WXc.< admission of debt 债项承认书
7.hn @_ admission of proof 接纳债权证明
V D<W advance 放贷款项；垫付款项；预支款项；预付款项
N? ky2wG advance account 暂支帐目；预付款帐户
-{-w5_B$ advance compensation 预付补偿金
1w i{lJaz advance from shareholder 股东垫款
Yhb=^)@)) advance pending reimbursement 预支以待日后付还
w f,7 advanced economy 先进经济体系
AFF7f K advancement 预付；预付财产
Wu,'S;>C advances warrant 垫款令
Sz.jv#Y advancing 贷出
v;80RjPy> adverse balance 逆差
"P~0 7 adverse exchange 逆汇
tz6d}$ advertisement addressed to shareholders 在报章刊登的致股东通告
x{6/di advice for collection 托收通知书
!/B XMj,= advice of drawing 提款通知书；汇票通知书
1ZOHyO advice of payment 付款通知
(sq4 Advisory Committee [Securities and Futures Commission]
CZS{^6Ye 谘询委员会〔证券及期货事务监察委员会〕
6 dt]$ Advisory Committee on Diversification 经济多元化谘询委员会
9axJ2J'g affidavit 誓章；遗产申报誓章
eZ(<hE> affidavit of no receipt 述明无收款的誓章
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!MDg_oHd affiliate 联号；联营公司；附属公司
hp@g iu7 affiliated company 附属公司；联号；联营公司
6OkN(tL& . affirmation [estate duty] 非宗教式宣誓〔遗产税〕
AVyqtztQ affordability 负担能力
!=V>Dg mW African Development Bank [AfDB] 非洲开发银行
rL w,? after-acquired property 事后取得的财产
3tMs61 3 after-hours dealing 市后交易
$ o?Wum after-tax profit 税后盈利；税后利润；税后溢利
|-bSoq7t agency agreement 代理协议
XnHcU=~q agency expenses 代理机构的开支
\`Db|D?oy agency fee 代理费
Ig-9Y;hdmn Agency Law 《代理法》
!i&^H, agent 代理人；承销人
Em N0K'x agent of company 公司代理人
K{%}k Uj> agent's fee 代理人费；经纪费
uHkL$}C aggregate 总计；总数；总体数字
D0Oh,Fe#M\ aggregate amount 总款额；总额
@kK${ aggregate assets and liabilities 总体资产与负债
Dt0S"`^=k aggregate at constant price 按固定价格计算的总体数字
=toqEm~ aggregate demand 总需求
q+>J'UGb aggregate gross position 总持仓量
WoHFt*e 2 aggregate limit 总限额
,^3eMn aggregate of salaries tax 合计薪俸税
/%\E2+6 aggregate performance 总体表现；总体业绩
a)$" aggregate supply 总体供应
0K <@?cI aggregate surplus 总盈余
_%Sorr aggregate total 整体总额
.Wv2aJq aggregate value 总值；合计价值
w4H3($
K aggregated basis 合计基准
^a4 y+! aggregated net chargeable income 合计应课税入息实额
j(HC^\Hi aggregation 合并计算；合计；总和
g Q %'2m+ aggregation of incomes of husband and wife 夫妇入息合并计算
6UXa
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aggregation of property 财产的总和
In#V1[io agio 差价；贴水
+ |Z1U$0g Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
O;h ] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
M:z)uLDw 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
W Hk/Rg%< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
lG;RfDI- 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
^} P| L Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
J?&lpsB3_l 《香港政府和大韩民国政府关于相互促进和保护投资协定》
jbcJ\2 agreement for a settlement 授产协议
dPwe.: agreement for assignment 转让协议
Pou-AzEP$ agreement for sale 售卖协议；买卖协议
AmNmhcN agreement for sale and purchase 买卖协议
qRT1W re
3 agreement for the payment of interest 支付利息协议
(" <3w2Vlh agreement for the repayment of money 还款协议
P/5bNK! agreement of reinsurance 再保险协议
pRe, B'& Agricultural Bank of China 中国农业银行
( >zXapb2 air passenger departure tax 飞机乘客离境税
e;\g[^U Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
) E.KB6 airport tax 机场税
s7e)M t alcohol duty 酒精税
{Hm 0 Q alienation 让与；让渡；转让
XP~bmh,T, alimony 生活费；赡养费
KoZ" yD All Ordinaries Index [AOI] 所有普通股指数
Z [<rz6%cB all risks 全险；综合险
gVjI1{WTK All Sales Record for Stock Market 《股票市场成交报告》
q[`)A?Ae Allied Capital Resources Limited 新联财务有限公司
Vb *q^
v all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Is&z~Xy/ allocation letter 拨款信件
zc>/1>? M allocation of fund 分配款项；预留款项
teH $hd-q allocation of profit 利润分配；溢利分配
kKFmTo
allocation warrant 拨款令
9AK<<Mge. allotment 分配；配股
Fn.wd`'0 allotment notice 股份配售通知；配股通知
Cg<:C?>!p allotment of shares 股份分配
Mk9' allowable 可获宽免；免税的
~9c?g (0 allowable business loss 可扣除的营业亏损
K-(k6<h allowable expenses 可扣税的支出
xzTTK+D@ allowance 免税额；津贴；备抵；准备金
A@-nn] allowance for debts 债项的免税额
${Cb1|g>j allowance for depreciation by wear and tear 耗损折旧免税额
RO?5WJpPj allowance for funeral expenses 殡殓费的免税额
:c 3}J<Z allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ieXhOA allowance for repairs and outgoings 修葺及支出方面的免税额
Q= IA|rN allowance to debtor 给债务人的津贴
Q/&H 3N alteration of capital 资本更改
t &XH:w&j alternate trustee 候补受托人
&.D3f" amalgamation 合并
m-9{@kgAM? ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|:Gz9u + ambit of charges 征税范围；收费范围
(]7&][ amended valuation 经修订的估值
}la\?I American Commodities Exchange 美国商品交易所
k?ubr)[) American Express Bank Limited 美国运通银行
Wh6jr=>G American Stock Exchange 美国证券交易所
# 12 amortization 摊销
/T&z
:st0 amount due from banks 存放银行同业的款项
Sn=|Q4ZN amount due from banks abroad 存放海外银行同业的款项
C%#=@HC amount due from holding companies 控股公司欠款
bE:oF9J? amount due from local banks 存放本港银行同业的款项
aHx(~&hRcL amount due to banks 银行同业的存款
YCZl1ry:V= amount due to banks abroad 海外银行同业的存款
VL= . JwK amount due to holding companies 控股公司存款
_ 1jd{? kt amount due to local banks 本港银行同业的存款
U,
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? RL[#d+y amount for note issue 发行纸币的款额
r mXxid amount of bond 担保契据的款额
{`5Sh1b amount of consideration 代价款额
sUA==k amount of contribution 供款数额
=>nrU8x amount of indebtedness 负债款额
x~p8Mcv amount of principal of the loan 贷款本金额
EUH&"8
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amount of share capital 股本额
|>o]+ V amount of sums assured 承保款额
m?cC 0(6 amount of variation 变动幅度
fa7Z=:a G amount of vote 拨款数额
3\_ae2GW amount payable 应付款额
[iVCorU amount receivable 应收款额
\; ! oG Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.%) FK#s- analysis 分析
3db ,6R ancillary risk 附属风险
j9"uxw@ annual account 周年帐目；周年帐目报表；年度决算；年结
~/Gx~P] annual accounting date 年结日期
I^erMQn[ z annual allowance 每年免税额；年积金；年度津贴；年津
.?{r d3[ec annual balance 年度余额
y)iT-$bQ annual disposable income 每年可动用收入
w G;#L7% annual estimates 周年预算
V5w00s5?% annual fee 年费
PI_MSiYQ annual general meeting 周年大会
(T;4'c annual growth rate 年增率；每年增长率
)p*I(y annual long-term supplement 长期个案每年补助金
w#]> Nf annual pensionable emolument 可供计算退休金的年薪
>i^8K U annual report 年报
cQ( zBf Annual Report on the Consumer Price Index 《消费物价指数年报》
A&EVzmj-+X annual return 周年报表；周年申报表；每年报税表格
A[lbBR Annual Return Rules 《周年报表规则》
y+b4s Ff annual review of consumer prices 每年消费物价回顾
{A 2EGUmF2 annual roll-forward basis 逐年延展方式
`o~ dQb/k+ annual salary 年薪
%Jy 0?W N annual statement 年度报表；年度决算表
AX6z4G 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
$HVus=D" annuitant 年金受益人
\Tq !(]o^ annuity 年金
XaT9`L< annuity contract 年金合约
X(s HFVU+ annuity on human life 人寿年金
3ZdheenK9 antecedent debt 先前的债项
w`_cmI ante-dated cheque 倒填日期支票
MmUtBT anticipated expenditure 预期开支
ZH'- >/ anticipated net profit 预期纯利
nx{_^ sK anticipated revenue 预期收入
anDwv
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[:M:6J J anti-inflationary stance 反通货膨胀立场
+ob<?
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&'%b1CbE apparent financial solvency 表面偿债能力
p4l ^b[p apparent partner 表面合伙人
hcWYz application for personal assessment 个人入息课税申请书
qm RdO
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W(jXOgs+_ application to release as liquidator and to destruct the books of accounts and documents
Dn{
hU $* 申请免除清盘人职务及毁灭帐簿与文件
Ik{[BRzUgt appointed actuary 委任精算师
u,h ,;'J appointed auditor 委任核数师；委任审计师
y X%q7ex appointed trustee 委任的受托人
ODS8bD0!i appointer 委任人
vo48\w7[ apportioned pro rata 按比例分摊
z1wJ-l apportionment 分配；分摊
3FWl_d~uD Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1Z9_sd~/6 apportionment formula 分摊方程式
%:61@< apportionment of estate duty 遗产税的分摊
b*C\0D appraisal 估价；评估
k^A17Nf`2 appreciable growth 可观增长
zj~(CNE appreciable impact 显着影响
)ro3yq4?? appreciable increase 可观增长
Fk&W*<}/; appreciation 增值；升值
bbG Sh|u+P appreciation against other currencies 相对其他货币升值
ryhme\%l;f appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~Sq!P appreciation tax 增值税
CKC%|xke appropriation 拨款；拨用；拨付
6yDc4 A X appropriation account 拨款帐目
9 Vn
Appropriation Bill 拨款法案
;ZnSWIF2 appropriation-in-aid system 补助拨款办法
jC<1bf$K approved assets 核准资产
c
eH8 approved basket stock 认可一篮子证券
BG k>:Z` approved budget 核准预算
OnD!*jy approved charitable donation 认可慈善捐款
K7G|cZ/^ approved charitable institution 认可慈善机构
~3] ZN'b\ approved currency 核准货币；认可货币
T 6T3:DG_B approved estimates 核准预算
;rBd_ approved estimates of expenditure 核准开支预算
G)p pkH`qj approved overseas insurer 核准海外保险人
x2-i1#j`; approved overseas trust company 核准海外信托公司
q_0So} approved pooled investment fund 核准汇集投资基金
$ f++n5I approved provident fund scheme 认可公积金计划
Z )Imj&; approved provision 核准拨款
h6Fe mis approved redeemable share 核准可赎回股份
U< T.o0s= approved regional stock 认可地区性证券
y r 4j approved retirement scheme 认可退休金计划
0?DD!H)&w approved subordinated loan 核准附属贷款
1 _A B; ^ arbitrage 套戥；套汇；套利
1iS]n;xcl/ arbitrageur 套戥者；套汇者
i5f8}`w arbitrary amount 临时款项
x2q6y arrangement 措施；安排；协定
bfjC: "!H arrears 欠款
X@ zw; Se arrears of pay 欠付薪酬
" Bz\<e&u arrears of revenue 逾期未收税款；逾期未收的帐项
|rjHH< articles of association 组织章程；组织细则；组织章程细则
b n$(' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[#+yL ascertainment of profit 确定利润
]4{ )VXod "Asia Clear" “亚洲结算系统”
l|,
Hj Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=r w60B Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)K=%s%3h< Asian Development Fund [ADF] 亚洲发展基金
x,U '!F Asian dollar bond 亚洲美元债券
W ^a-K Asian dollar market 亚洲美元市场
{B!LhvYAH Asian dollar rate 亚洲美元利率
W0zRV9"P Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
gdP Pk=LD Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
i~};5j( asked price 沽盘；喊价；索价；卖方报价
pKxsK^O5[ assessable income 应评税入息
lpjeEaw o4 assessable loss 应评税亏损
Q9i&]V[` assessable profit 应评税利润
n! Dr:$
assessable value 应评税值
$nkvp`A assessed profit 估定利润
c e3 UB~Q assessed value 经评估价值
5Kadh2nz assessment 评税；评定；估价；评税单
>yZe1CP assessment number 评税编号；估价编号
\
F\ /< assessment of additional tax 补加税评税
m;_gNh8 Ee assessment of performance 业绩评估；实绩评价
@r.w +E= Assessor 评税主任
lx'^vK% F asset price bubbles 资产价格泡沫
[~aRA'qJ{V asset-backed securities 具资产保证的证券
~pZ<VH;h assets accretion 资产增值
S7B7'[ru assets and liabilities 资产与负债
^"\3dfzK M assets betterment statement 资产递增表；资产改进表
B4D#T lB assets lending 实物放款；有抵押贷款
;+Dq 3NE assets of the company passing on the death 死者去世时转移的公司资产
L:.z
FW, assets pledged as security for liabilities 用作负债抵押的资产
3j I
rB% assets portfolio 资产投资组合
; ,vGw <|o assets price 资产价格
'3p7ee& assets quality 资产质素
q&DM*!Jq assets realization 资产变现
R&-Vm3mc3 assets refinancing arrangement 资产再集资安排
gNWTzz<[f> assets securitization 资产证券化
(&B`vgmb assets situated outside Hong Kong 在香港以外地方的资产
g3Xa b assets stripping 削减资产；拆卖资产
3)6TnY/u6{ assets value 资产值
+HXR ))X assignee 承让人
|]Eli%mNe assignment 转让；转让书；转让契
K9HXy*y49 assignment of interest 权益转让
f-!P[6bY assignment of letters patent and trade mark 专利证书及商标转让
r6b;v2!8 assignment of property 物业转让；物业转让书
f@j )t%mh assignment right 转让权
{^T_ m)|n assignor 转让人
@W1F4HYds associate 有联系的人；有关连人士；相联者；合伙人；联系人
iwXMe(k Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9n# lDL O associate member 附属会员
rjo1 associated body corporate 相联法人团体
V JJ6q associated company 相联公司；联属公司
XkEJ_;: associated corporation 相联法团
$(r/N"6)O2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
61 @;3yV 公认会计师公会〔英国〕
lEYAq'= Association of Futures Exchange Brokers 香港期货经纪协会
*U mWcFoF Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
~Z>!SMXp< association of underwriters 承保人组织
uxOeD%Z> assumption of control 接管
M b^E assurance 担保；保险；转易；转易书
MS~+P ' assurance of interest 权益的转易
_C%:AFPP> at 19XX price 按一九ＸＸ年价格计算
%K[u at a discount 按赔价计算；按贴水价格计算；打折扣
ls@j8bVv^ at a premium 按溢价计算；按升水价格计算
%B~@wcI)W at call 通知付款；按通知
B n fp_SM at constant market price 按固定市价计算
R_zQiSwG< at constant price 按固定价格计算
6ec#3~ Y] at cost 按成本计算
9 S4bg 7 at current market price 按当时市价计算；按现时市价计算
UOa
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=L]GQ=d at factor cost 按要素成本计算；按生产要素成本计算
o()No_.8H at money-of-the-day price 按付款当日价格计算
E;b v;RUio at or better 按指定或较佳价位〔买卖指令〕
YHOo6syk at par 按面值计算；平价
pGdFeEkB/ at sight 见票即付
(Zoo p kxw at the close 按收市盘
UbEK2&q/8 at the opening 按开市盘
ms{iQ:'9 attestation 见证；见证条款
*hIjVKTu79 at-the-money option 平价期权
+pY-- 5t attorney 受权人；受托代表人
!dV2:` |+ attornment 新拥有人承认书
KQTv5|$? attributable profit 可归属利润
Yv/T6z@ attributable share value 可归属股份价值
".7\>8A#a Auckland Stock Exchange 奥克兰证券交易所
oe*CZ auction 拍卖
61W[ auctioneer 拍卖商
>e^^YR^ audit 审计；核数
e|d~ &Bk0 Audit Commission 审计署
O8k+R@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
@q"HZO[ 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〕
>/+R~ n audit review 帐目审查
gVI{e oJ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
7V2xg h!W audited account 审计帐目；经审计的帐目
jdX * audited annual account 经审计的周年帐目
b!JrdJO,DP audited balance sheet 经审计的资产负债表
)dfwYS*[n auditor 核数师；核数主任；审计师
-oT3` d3 auditor's certificate 核数师证明书；审计师证明书
Tn"^`\m auditor's report 核数师报告；审计师报告
lw43|_'G-t Aussie bond 澳元债券
ctMH5"F&1 austerity budget 紧缩预算
d:#z{V_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
kfgkZ"9 Australia All Ordinaries Index 澳洲所有普通股票指数
(9Of,2]&E Australian Dollar [AUD] 澳元
slQEAqG)B Australian Options Market 澳大利亚期权市场
C@3UsD\s( Australian Securities Commission 澳洲证券事务监察委员会
yVe<+Z\7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!;Vqs/E Australian Stock Exchange 澳大利亚证券交易所
zG)vmysJ f Austrian Schilling [ATS] 奥地利先令
8 .t3`FGH authentication 认证；鉴证
)I"I[jDw authority to purchase 委托购买证；委购书
y& (pt!I authorization 认可；核准；授权；授权书
DJb9] ,= a authorization by direction 指示授权
'Pe;Tp> ` authorization by instruction 指令授权
* .g[vCy authorization by warrant 令状授权
<DN 7 authorization of unit trust 单位信托的认可
?&-$Zog authorized agent 指定代理人
PsM8J authorized capital 法定资本
@=6oB3tQA authorized clerk 出市员
srhI%Zj authorized dealer 认可交易商
j JD*s/o authorized financial institution 认可财务机构
ue*o>iohB authorized fund 认可基金
.=zBUvy authorized fund house 获授权的基金公司；认可基金公司
t rZU_eouI authorized institution 认可机构
$IqubC>O authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
biPj(D d authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
W~FU!C?] authorized insurer 获授权保险人；获认可承保人
T N/y4 (j authorized investment 特准投资项目
Q^8/"aV\ authorized person 获授权人
X>%li$9J. authorized representative 获授权代表
_UV_n!R authorized share capital 法定股本
B,] Af H automated quotation system 自动报价系统
tgj 5l#P Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(}rBnD 自动交易系统〔香港期货交易所有限公司〕
85USMPF automatic adjustment mechanism 自动调整机制
|rI; OvZ\ automatic adjustment system 自动调整系统
]&s@5<S [ Automatic Clearing House 自动票据交换所
rv c%[HfW; automatic exchange rates accumulation system 自动化汇率累集系统
.{-X1tJ7 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
/VD[: sU7 automatic teller machine [ATM] 自动柜员机
kGAB' autopay 自动转帐
\Vpv78QF; available assets 可用资产
,H_d# Koa. available fiscal reserve 现存财政储备
\,#;gS " available profit 可用利润
v'm-A d+4t Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
h; 6G~D average 平均；平均数；海损
s4j ]kH average basic salary 平均基本薪金
t'Zv)Wu1 E average consumer expenditure 平均消费开支；一般消费开支
qP-_xpu]R average cost 平均成本
4X!4S6JfB average cost of land production 增辟土地平均成本
Wt.['`c< average daily turnover 平均每日成交额
~14|y|\/ average daily wage rate 平均每日工资率
.. 5. ": average expenditure pattern 平均开支模式
<7! "8e average growth rate 平均增长率
J50n
E~ average net fixed assets 固定资产平均净值
$)$ _}^.k average of relatives 相对价格平均数
% K,cGgp^) average price 平均价格
,~/WYw< o average propensity to consume 平均消费倾向；一般消费倾向
;p7R~17 average propensity to save 平均储蓄倾向；一般储蓄倾向
9I*2xy|I average rate 平均率
P/xE n_*v average revenue 平均收入；平均收益
YP[8d, average stock 平均库存；平均存货
{y B0JL}n average yearly rent 平均年租
h iv {A9a? avoidance of double taxation 避免双重课税
mDk6@Gd@U avoidance of tax 避税
