A:
6Es-{u(, A share Ａ股；甲类股份
jbg@ CA*=C abatement of tax 减税；减扣免税额
6DExsB~@ ABN AMRO Bank N.V. 荷兰银行
eH6#'M4+\ above-the-line expenditure 线上项目支出；经常预算支出
TRQva8d? above-the-line receipt 线上项目收入；经常预算收入
& 9O-! ABSA Asia Limited 南非联合亚洲有限公司
Uh7kB`2 absolute change 绝对数值变更
!G 8 SEWP absolute expenditure 实际开支
4+u Ad" absolute guideline figure 绝对准则数字
Yt{Y)=_t absolute interest 绝对权益
zz$*upxK absolute order of discharge 绝对破产解除令
bZKK' d$I absolute profit margin 绝对利润幅度
8d>OtDL a absolute value 实值；绝对值
3|~(9b{+ absolutely vested interest 绝对既得权益
<ZnAPh absorbed cost 已吸收成本；已分摊成本
t<`BaU absorption 吸收；分摊；合并
5 &VLq absorption rate 吸收率；摊配率；分摊率
AFY;;_Xks ACB Finance Limited 亚洲商业财务有限公司
IYrO;GQ acceptable form of reciprocity 合理的互惠条件
M9i u#6P acceptable rate 适当利率；适当汇率
hio{: ( acceptance agreement 承兑协议
"? R$9i acceptance for honour 参加承兑
6x.#K9@q4 acceptor 承兑人；接受人；受票人
<CH7jbK acceptor for honour 参加承兑人
p2cKtk+ accident insurance 意外保险
i,V~5dE[I< Accident Insurance Association of Hong Kong 香港意外保险公会
dpE+[O_ accident insurance scheme 意外保险计划
]6(NeS+ accident year basis 意外年度基准
u' '(;U[ accommodation 通融；贷款
.E@yB`AR accommodation bill 通融票据；空头票据
"q%Q[^b accommodation party 汇票代发人
uEk$Y=p7! account balance 帐户余额；帐户结余
W"~G]a+ account book 帐簿
iveWau292 account collected in advance 预收款项
Ddu$49{S: account current book 往来帐簿
/FQumqbnt account of after-acquired property 事后取得的财产报告
gsZCWT account of defaulter 拖欠帐目
he!e~5<@y account payable 应付帐款
]pFYAe ? account payee only [A/C payee only] 只可转帐；存入收款人帐户
jF'S"_/? account receivable 应收帐款
")8wu1V- account receivable report 应收帐款报表
ZOU$do>O account statement 结单；帐单；会计财务报表
jaDZP X-yS account title 帐户名称；会计科目
H 7R1Ga J accountant's report 会计师报告
K.1#cf
^' Accountant's Report Rules 会计师报告规则
pfZxG.l accounting and auditing procedure 会计与审计程序；会计与核数程序
bhFz u[B Accounting Arrangements 《会计安排》
o05) I2 accounting basis 会计基础
WSh+5](: accounting by Official Receiver 破产管理署署长呈交的帐目
qf'uXH Accounting Circular 《会计通告》
J%%nv5y accounting class 会计类别
@(ev``L5g accounting date 记帐日期；会计结算日期
4|*_mC accounting for money 款项核算
A}W&=m8! Accounting Officer 会计主任
,(]hykbXp accounting period 会计报告期；会计期
F*(<`V accounting policy 会计政策；会计方针
_ I7 5[W! accounting practice 会计惯例
o^lKM?t accounting principle 会计准则
F|Ou5WD accounting record 会计记录
p>!`JU`{? accounting report 会计报告
(m @({ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
F_@PSA+ Accounting Society of China 中国会计学会
t\'URpa+5% accounting statement 会计报表
z m_mLk$4H accounting system 会计制度；会计系统
!K3
#4 accounting transaction 会计事项；帐务交易
sg2T)^*V accounting treatment 会计处理
( vg oG5 accounting year 会计年度
#Ig Y'L accretion 增值；添加
U@i+XZc"S accrual 应计项目；应累算数目
K /. ;N.9 accrual basis 应计制；权责发生制
>/-<,,<\C accrual basis accounting 应计制会计；权责发生制会计
# Z8<H accrue 应累算；应计
[NyR$yD{ accrued benefit 应累算利益
F2lTDuk>C accrued charges 应计费用
:Oy9`vv accrued cumulative preference share dividend 应累算的累积优先股股息
v vOG]2z accrued expenses 应累算费用
& [4 Gv61 accrued interest payable 应付利息；应计未付利息
,US] accrued interest receivable 应收利息；应计未收利息
0f1*#8-6 accrued right 累算权益
!m: SRNPg accruing profit 应累算的利润
v=@Z,- accumulated fiscal reserve 累积财政储备
X 5pp8 ~ accumulated profit 累积利润；滚存溢利
#dU-*wmJ accumulated reserve 累积储备
wzF/`z&0?6 accumulation of surplus income 累积收益盈余
cgml^k\k^ acquired assets 既得资产
=C u ! acquisition 收购；购置；取得
D/B b)]9I acquisition cost 购置成本
eSJ5YeY) acquisition expenses 购置费用
^ WidA- acquisition of 100% interest 收购全部股权
yX<Sk q acquisition of control 取得控制权
p
0R)Yc+; acquisition of fixed assets 购置固定资产
S9U`-\L0 acquisition of shell “买壳”
MejM(o_kk acquisition price 收购价
_6xC4@~h* act of God 天灾
XWH~o:0<2 acting partner 执事合伙人
#jbo!
wdg active market 买卖活跃的市场；交投畅旺的市场；旺市
xyBWV]Y active partner 积极参与的合伙人
<mi*AY active trading 交投活跃
y/Paq^Hd actual circulation 实际流通
c? >@P actual cost 实际成本
-n+ =[M actual expenditure 实际开支；实际支出
c |IH | y actual income 实际入息；实际收入；实际收益
&Z#g/Hc actual market 现货市场
NRgN h5/ actual price 现货价；实际价格
'z> |N{-xG actual profit 实际利润
8<{)|GoqB actual quotation 实盘；实际价位；实际报价
]u G9WT6l actual year basis 按实际年度计算
bw&8"k>D? actuals 实货
(TgLCT[@T actuarial investigation 精算调查
`[X5mEe actuarial principle 精算原则
:$L^l{gT actuarial report 精算师报告
+?DP r Actuarial Society of Hong Kong 香港精算学会
1T!(M"'Ij actuarial valuation 精算师估值
=0
mf actuary 精算师
Am{Vtl)i ad referendum agreement 暂定协议；有待覆核的协定
H0LEK(K ad valorem duty 从价税；按值征税
ewvFUD'j ad valorem duty system 从价税制
:I[nA?d[& ad valorem fee 从价费
STtjkZ6 ad valorem tariff 从价关税
:bNqK0[rS additional allowance 额外免税额
<y7nGXzLK additional amount for unexpired risk 未过期风险的额外款额
j.= VZ additional assessable profit 补加应评税利润
\u 9l4 additional assessment 补加评税
ER;?[ ! additional commitment 额外承担
:G!i]1x< additional commitment vote 额外承担拨款
o]u,<bM$ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
tHgu#k0 additional dependent parent allowance 供养父母额外免税额
$~W =)f9 additional provision 额外拨款
x2%xrlv<J/ additional stamp duty 附加印花税
=c8xg/ additional tax 补加税罚款；补加税款
A]c'`Nf Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@FO= 0_ ;y adjudged bankrupt 被裁定破产
(kCzz-_\ adjudicated bankrupt 裁定破产人
J!YB_6b adjudication fee 裁定费；评定印花税额手续费；评估契据费
vz[oy |{F adjudication of bankruptcy 裁定破产；宣告破产
mu@He&w" adjudication of insolvency 裁定无力偿还债务
@Fvp~]jCb adjusted actual 经调整的实数；调整后的实数
N`,ppj adjusted current assets 经调整的流动资产；调整后的流动资产
DP_ ]\V<sT adjusted figure 经调整的数字；调整后的数额
t<h[Lb%{T4 adjusted liabilities 经调整的负债；调整后的负债
{DlQTgP adjusted loss 经调整的亏损；调整后的亏损
Qqm'Yom%T adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
rom`%qp^ adjusted profit 经调整的利润；调整后的利润
%{I b adjusted surplus 经调整的盈余额；调整后的盈余额
"MM)AY*b adjusted value 经调整的价值；调整后的价值
_c$l@8KS^ adjustment 调整；修订；理算〔保险〕
3)cH\gsg9 adjustment centre 调剂中心
AAuH}W>n adjustment lag 调整过程的时间差距；调整时差
0 w Q'~8 adjustment mechanism 调整机制
+&bJhX adjustment of loss 亏损调整
m~c6b{F3Z- adjustment process 调整过程；调整程序
L6<.>\^Z" adjustment range 调整幅度
40 h administered exchange rate 受管制汇率
8vR Q_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
||yx?q6\h administration expenses 行政费用
57@ 6O-t- administration fee 手续费；行政费
V7DMn@Ckw administration in bankruptcy 破产管理
=[5F~--Tf administration order 遗产管理令
eO% w
i.Q administrator 管理人；遗产管理人
%JoHc? administrator of the estate 遗产管理人
O2N7qV3 U, admission of debt 债项承认书
|2AMj0V~ admission of proof 接纳债权证明
\D6 7J239E advance 放贷款项；垫付款项；预支款项；预付款项
_Fe%Ek1Yy advance account 暂支帐目；预付款帐户
bbNN$-S| advance compensation 预付补偿金
'rl?'~={p advance from shareholder 股东垫款
GW{e"b/x advance pending reimbursement 预支以待日后付还
g&&- advanced economy 先进经济体系
`O,^oD 4 advancement 预付；预付财产
? $$Xg3w_# advances warrant 垫款令
-,:^dxE' advancing 贷出
ZQ1,6<^9i[ adverse balance 逆差
)?y ${T adverse exchange 逆汇
o{]2W `0r advertisement addressed to shareholders 在报章刊登的致股东通告
aoqG*qh}b advice for collection 托收通知书
[Z]%jABR advice of drawing 提款通知书；汇票通知书
\0 j-p advice of payment 付款通知
T:/m k`> Advisory Committee [Securities and Futures Commission]
{gT4Oq__ 谘询委员会〔证券及期货事务监察委员会〕
BcXPgM!Xqz Advisory Committee on Diversification 经济多元化谘询委员会
= q \TW z affidavit 誓章；遗产申报誓章
9u?[{h.`B affidavit of no receipt 述明无收款的誓章
l y9tI-E affiliate 联号；联营公司；附属公司
;}B6` v affiliated company 附属公司；联号；联营公司
e92,@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2y `X) affordability 负担能力
3R>"X c African Development Bank [AfDB] 非洲开发银行
/0m0"" after-acquired property 事后取得的财产
>bR oQ 8 after-hours dealing 市后交易
Nb3uDA5R after-tax profit 税后盈利；税后利润；税后溢利
WQiIS0BJ * agency agreement 代理协议
{q!GTO agency expenses 代理机构的开支
9z#z9|hj)3 agency fee 代理费
DMdVE P"m Agency Law 《代理法》
h~`^H9?M agent 代理人；承销人
u7nTk' #r agent of company 公司代理人
He9Er agent's fee 代理人费；经纪费
/Z| K9a aggregate 总计；总数；总体数字
u(W>HVEG aggregate amount 总款额；总额
M!R=&a=Z aggregate assets and liabilities 总体资产与负债
TTagZI$ aggregate at constant price 按固定价格计算的总体数字
P(xgIMc H aggregate demand 总需求
EQ [K aggregate gross position 总持仓量
j82x$I* aggregate limit 总限额
YQ|o 0> aggregate of salaries tax 合计薪俸税
R :*1Y\o( aggregate performance 总体表现；总体业绩
q:cCk#ra aggregate supply 总体供应
imc1rY!~' aggregate surplus 总盈余
~e<^jhpJ aggregate total 整体总额
)k o[_OJj aggregate value 总值；合计价值
W:VX^8</ aggregated basis 合计基准
;:
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B4/\=MXb aggregation 合并计算；合计；总和
()^tw5e'^ aggregation of incomes of husband and wife 夫妇入息合并计算
Og-v][ aggregation of property 财产的总和
W"!{f agio 差价；贴水
hsAk7KC 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. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.QW@rV:T 《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》
7}L.(Jp9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
* ,L e--t 《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》
" M3S Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
A'aY H`j 《香港政府和大韩民国政府关于相互促进和保护投资协定》
sK@]|9ci Q agreement for a settlement 授产协议
dv cLZK agreement for assignment 转让协议
K-b`KcX agreement for sale 售卖协议；买卖协议
fl8 eNi E| agreement for sale and purchase 买卖协议
uCx6/ n6' agreement for the payment of interest 支付利息协议
9fy[%M agreement for the repayment of money 还款协议
b5)1\ANq agreement of reinsurance 再保险协议
NT=)</v Agricultural Bank of China 中国农业银行
)8E[xBaO air passenger departure tax 飞机乘客离境税
eGW
h]% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3Yf~5csY airport tax 机场税
OUhlQq\ alcohol duty 酒精税
.I I o alienation 让与；让渡；转让
\E1CQP- alimony 生活费；赡养费
nx Jx 8d" All Ordinaries Index [AOI] 所有普通股指数
f5z*AeI all risks 全险；综合险
2)Q%lEm`SP All Sales Record for Stock Market 《股票市场成交报告》
6!@p$ pm)a Allied Capital Resources Limited 新联财务有限公司
R8>17w. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
c?*x2Vk allocation letter 拨款信件
[(; . D allocation of fund 分配款项；预留款项
]E|E4K6g allocation of profit 利润分配；溢利分配
gI/ S A allocation warrant 拨款令
*7{{z%5Pu allotment 分配；配股
N C3XJ
4 allotment notice 股份配售通知；配股通知
qtjx<`EK> allotment of shares 股份分配
m 0]1(\% allowable 可获宽免；免税的
Am<){&XT
] allowable business loss 可扣除的营业亏损
=, 64Qbau allowable expenses 可扣税的支出
pmiC|F83!8 allowance 免税额；津贴；备抵；准备金
yu jv^2/ allowance for debts 债项的免税额
A
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z(#CO<C.t allowance for funeral expenses 殡殓费的免税额
J;k8 a2$_ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
E J&w6),d allowance for repairs and outgoings 修葺及支出方面的免税额
h
^Wm03w allowance to debtor 给债务人的津贴
=% S*h)}@ alteration of capital 资本更改
YRu/KUT$ 7 alternate trustee 候补受托人
- sx=1+\nf amalgamation 合并
.7HEI;4 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
xUPg~c0 ambit of charges 征税范围；收费范围
Iv{uk$^7S amended valuation 经修订的估值
5 Nt9'" American Commodities Exchange 美国商品交易所
nj#kzD[n> American Express Bank Limited 美国运通银行
)&[ol9+\ American Stock Exchange 美国证券交易所
r.' cjUs amortization 摊销
/ &em%/ amount due from banks 存放银行同业的款项
O{Z
bpa^ amount due from banks abroad 存放海外银行同业的款项
xf;Tk amount due from holding companies 控股公司欠款
C;YtMY: amount due from local banks 存放本港银行同业的款项
qgxGq(6 K amount due to banks 银行同业的存款
CpU
y~ amount due to banks abroad 海外银行同业的存款
$'w>doUlA amount due to holding companies 控股公司存款
ft$
'UJ% j amount due to local banks 本港银行同业的存款
@ =? #nB& amount due to outport banks 外埠银行同业的存款
RijFN.s amount for note issue 发行纸币的款额
R=C+] amount of bond 担保契据的款额
"d*-k R amount of consideration 代价款额
brdY 97s4 amount of contribution 供款数额
BSY7un+`: amount of indebtedness 负债款额
b~ ;M&Y amount of principal of the loan 贷款本金额
{tuGkRY2 ~ amount of rates chargeable 应征差饷数额
UAds$ 9 amount of share capital 股本额
hM[I}$M&O amount of sums assured 承保款额
1`9'.w +r amount of variation 变动幅度
}0 Fu amount of vote 拨款数额
h`D+NZtWm amount payable 应付款额
d z\yP
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+
7nA; C Amsterdam Stock Exchange 阿姆斯特丹证券交易所
yG<Q t+D analysis 分析
,o\~d ?4 ancillary risk 附属风险
B7n 1'? annual account 周年帐目；周年帐目报表；年度决算；年结
7G%^8
ce{! annual accounting date 年结日期
v"sN
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#&Zj6en}M] annual balance 年度余额
}q)dXFL=I# annual disposable income 每年可动用收入
r#c+{yY annual estimates 周年预算
`L"l{^ cH annual fee 年费
{qFAX<{D annual general meeting 周年大会
[?n}?0 annual growth rate 年增率；每年增长率
Vah.tOU annual long-term supplement 长期个案每年补助金
Zzv, p annual pensionable emolument 可供计算退休金的年薪
(kJ"M4*<F' annual report 年报
fRt&-z(' Annual Report on the Consumer Price Index 《消费物价指数年报》
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W<W<H1 annual return 周年报表；周年申报表；每年报税表格
960rbxKy3 Annual Return Rules 《周年报表规则》
fn.}LeeS> annual review of consumer prices 每年消费物价回顾
t7/a 5x annual roll-forward basis 逐年延展方式
~t^'4"K* annual salary 年薪
cK t8e^P annual statement 年度报表；年度决算表
4K! @9+Mz 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
cC$E"m annuitant 年金受益人
`3vt.b annuity 年金
b@[\+P] " annuity contract 年金合约
?r R,
h{~ annuity on human life 人寿年金
^oZD44$ antecedent debt 先前的债项
(oB9$Zz!t ante-dated cheque 倒填日期支票
$B@K anticipated expenditure 预期开支
#.<(/D + anticipated net profit 预期纯利
AeEF/* anticipated revenue 预期收入
bAL!l\&2 anti-inflation measure 反通货膨胀措施
M!iYj+nrP anti-inflationary stance 反通货膨胀立场
( C hL$!x apparent deficit 表面赤字
r%II`
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CQ#%v% apparent partner 表面合伙人
Q 46sPMH+_ application for personal assessment 个人入息课税申请书
M9wj
};vy application of fund 资金应用
MU~n vs;: application to release as liquidator and to destruct the books of accounts and documents
FhMl+Ou
申请免除清盘人职务及毁灭帐簿与文件
I@YX-@&7 appointed actuary 委任精算师
PxgLt2dXa appointed auditor 委任核数师；委任审计师
0^3@>> ^ appointed trustee 委任的受托人
~'/_q4 appointer 委任人
1{bsh?zd apportioned pro rata 按比例分摊
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G= apportionment 分配；分摊
67d p)X Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
si|b>R&Z apportionment formula 分摊方程式
cz$q~)I$ apportionment of estate duty 遗产税的分摊
d=:&tOCg2 appraisal 估价；评估
0& ?/TSC appreciable growth 可观增长
g}'(V>( appreciable impact 显着影响
O\zGN/! appreciable increase 可观增长
}t.VH:02y appreciation 增值；升值
0V?:5r< appreciation against other currencies 相对其他货币升值
-_ ~T;cj6 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
t 5 appreciation tax 增值税
#'Lt_Yf! appropriation 拨款；拨用；拨付
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;ly0Mb appropriation account 拨款帐目
44_CT?t< Appropriation Bill 拨款法案
.p(~/ MnO appropriation-in-aid system 补助拨款办法
ceGo:Aa<) approved assets 核准资产
J S! approved basket stock 认可一篮子证券
+vCW${U approved budget 核准预算
[&p^h approved charitable donation 认可慈善捐款
x 0x/2re approved charitable institution 认可慈善机构
} T1~fa approved currency 核准货币；认可货币
]0)=0pc]E approved estimates 核准预算
Q2k y| approved estimates of expenditure 核准开支预算
[<7Vv_\Q approved overseas insurer 核准海外保险人
dtUt2r)6L; approved overseas trust company 核准海外信托公司
k{j (Gb2sp approved pooled investment fund 核准汇集投资基金
6"U )d7^ approved provident fund scheme 认可公积金计划
)q x,>PL approved provision 核准拨款
w(vda0 approved redeemable share 核准可赎回股份
GHo=)NTjy approved regional stock 认可地区性证券
t /CE ,DQ approved retirement scheme 认可退休金计划
cdfvc0 approved subordinated loan 核准附属贷款
KRh95B GU arbitrage 套戥；套汇；套利
pZe:U; bb arbitrageur 套戥者；套汇者
z q&,KZ arbitrary amount 临时款项
0YVkq?1x9 arrangement 措施；安排；协定
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b arrears 欠款
do(komP<\ arrears of pay 欠付薪酬
\~bE|jWbj arrears of revenue 逾期未收税款；逾期未收的帐项
'1yy&QU Zq articles of association 组织章程；组织细则；组织章程细则
(@1*-4l Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
j{u! /FD ascertainment of profit 确定利润
1?bX$$y l; "Asia Clear" “亚洲结算系统”
*$o{+YP Asia Commercial Bank Ltd. 亚洲商业银行有限公司
xYCX}bksh Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
N HL{.8L{ Asian Development Fund [ADF] 亚洲发展基金
P(&9S` I Asian dollar bond 亚洲美元债券
VwV`tK it Asian dollar market 亚洲美元市场
-964#>n[ Asian dollar rate 亚洲美元利率
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HY F Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Qs.g% Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-l` 1j6 asked price 沽盘；喊价；索价；卖方报价
f*^)0Po assessable income 应评税入息
, *A', assessable loss 应评税亏损
P2;I0 ! assessable profit 应评税利润
0qrsf! assessable value 应评税值
*PJg~F% assessed profit 估定利润
79 ZBVe(} assessed value 经评估价值
csF!*!tta assessment 评税；评定；估价；评税单
ZNvnVW< assessment number 评税编号；估价编号
-] .Y"; assessment of additional tax 补加税评税
`+/ xA\X ] assessment of performance 业绩评估；实绩评价
` 'y[i Assessor 评税主任
-5 Yv tL asset price bubbles 资产价格泡沫
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vZ~t+^ asset-backed securities 具资产保证的证券
v"&Fj assets accretion 资产增值
+\a`:QET assets and liabilities 资产与负债
Y|iJO>_Uu= assets betterment statement 资产递增表；资产改进表
DdL0MGwX assets lending 实物放款；有抵押贷款
RjS&^u aP assets of the company passing on the death 死者去世时转移的公司资产
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assets pledged as security for liabilities 用作负债抵押的资产
4^0L2BVcv assets portfolio 资产投资组合
Cq,ox'kGl assets price 资产价格
-S7rOq2Li assets quality 资产质素
duKR;5: assets realization 资产变现
-
zQ assets refinancing arrangement 资产再集资安排
"38ya2* assets securitization 资产证券化
Y(4#b`k3 assets situated outside Hong Kong 在香港以外地方的资产
=-c"~4 assets stripping 削减资产；拆卖资产
\HB4ikl assets value 资产值
P#g"c.?; assignee 承让人
"gD)Uis assignment 转让；转让书；转让契
nKJJ7 R L assignment of interest 权益转让
+Zx+DW cq assignment of letters patent and trade mark 专利证书及商标转让
=_`4H Dr assignment of property 物业转让；物业转让书
O 0{M3- assignment right 转让权
MT, LO< . assignor 转让人
-VESe}c:nQ associate 有联系的人；有关连人士；相联者；合伙人；联系人
`R]9+_"N Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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associate member 附属会员
XQu ~/{A= associated body corporate 相联法人团体
dE+xU(\, w associated company 相联公司；联属公司
Y) >GwFK$ associated corporation 相联法团
xFpMn}CD Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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公认会计师公会〔英国〕
I-NzGx2u Association of Futures Exchange Brokers 香港期货经纪协会
PF -7AIxs" Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
4425,AR association of underwriters 承保人组织
=>Vo|LBoe assumption of control 接管
&P%3'c}G assurance 担保；保险；转易；转易书
r[zxb0YA assurance of interest 权益的转易
&WIi w$@ at 19XX price 按一九ＸＸ年价格计算
GQTMQXn( at a discount 按赔价计算；按贴水价格计算；打折扣
b:Lp`8Du at a premium 按溢价计算；按升水价格计算
zA&lJD $0 at call 通知付款；按通知
9d4 PH at constant market price 按固定市价计算
dlC)&Ai at constant price 按固定价格计算
zLlu% Oc at cost 按成本计算
M?4)U"_VE at current market price 按当时市价计算；按现时市价计算
Vc3tKuMsiX at current price 按当时价格计算；按现时价格计算
kL,{H~iq; at factor cost 按要素成本计算；按生产要素成本计算
M emz>uux at money-of-the-day price 按付款当日价格计算
L{|V13? at or better 按指定或较佳价位〔买卖指令〕
m9UI 3fBX at par 按面值计算；平价
_yyQ^M/ at sight 见票即付
Gw*n,*pz at the close 按收市盘
:0.Z/s - at the opening 按开市盘
adh=Kp e!w attestation 见证；见证条款
/ a\6&Eb at-the-money option 平价期权
yAoJ?<4^W attorney 受权人；受托代表人
I)AV attornment 新拥有人承认书
0(;d<u)fS attributable profit 可归属利润
Efb>ZQ attributable share value 可归属股份价值
bE2^sx`( Auckland Stock Exchange 奥克兰证券交易所
k~u$&a auction 拍卖
xT I&X9P auctioneer 拍卖商
0A@ 'w*= audit 审计；核数
5B!l6ST Audit Commission 审计署
;CD.8f]N Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
cs 7T AX 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〕
"_JGe#= audit review 帐目审查
aE6 I|6W? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=yi RB? audited account 审计帐目；经审计的帐目
Z&%#,0>] audited annual account 经审计的周年帐目
w4 <FC$ audited balance sheet 经审计的资产负债表
oBr/CW auditor 核数师；核数主任；审计师
vBUx )l auditor's certificate 核数师证明书；审计师证明书
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4u\ \ auditor's report 核数师报告；审计师报告
(bi}?V* Aussie bond 澳元债券
@^:R1c![s austerity budget 紧缩预算
uh3%}2'P Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4G&E? Australia All Ordinaries Index 澳洲所有普通股票指数
RV5 X 0 Australian Dollar [AUD] 澳元
Crmxsw.W^Y Australian Options Market 澳大利亚期权市场
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L0((' Australian Securities Commission 澳洲证券事务监察委员会
'D8WNZ8Q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
w1/p wzn Australian Stock Exchange 澳大利亚证券交易所
U7.3`qd" Austrian Schilling [ATS] 奥地利先令
~]DGf( authentication 认证；鉴证
V<AT"vU[ authority to purchase 委托购买证；委购书
5Ya TE<G authorization 认可；核准；授权；授权书
OWFLw authorization by direction 指示授权
p q7G[ authorization by instruction 指令授权
q4<3 O"c1 authorization by warrant 令状授权
kJq gY| authorization of unit trust 单位信托的认可
Qwb=N authorized agent 指定代理人
*D1 ^Se authorized capital 法定资本
SsfnBCVR authorized clerk 出市员
'<~l% q authorized dealer 认可交易商
j^T .7Zv authorized financial institution 认可财务机构
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UpLD+-j authorized fund 认可基金
W XD l\*n authorized fund house 获授权的基金公司；认可基金公司
9hEIf,\ authorized institution 认可机构
XKB)++Q= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
YYHtd,0 \+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
;1 &%Wj"d authorized insurer 获授权保险人；获认可承保人
3>%rm%ffE authorized investment 特准投资项目
d0~F|j\# authorized person 获授权人
`3^ *K/K\ authorized representative 获授权代表
u?Jw) ` authorized share capital 法定股本
n1 `D:XrE automated quotation system 自动报价系统
W~ E%Eq3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>S3iP?V7 自动交易系统〔香港期货交易所有限公司〕
|GtTz& automatic adjustment mechanism 自动调整机制
@F KNB.> automatic adjustment system 自动调整系统
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Automatic Clearing House 自动票据交换所
pi:%Bd&F automatic exchange rates accumulation system 自动化汇率累集系统
9l9 nT Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
uPc}a3'? automatic teller machine [ATM] 自动柜员机
ULqnr@/FbK autopay 自动转帐
0&2(1 available assets 可用资产
HDZB)'I available fiscal reserve 现存财政储备
abkl)X>k available profit 可用利润
W"+*%x Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"5u*C#T2$ average 平均；平均数；海损
BpZE average basic salary 平均基本薪金
[ ps5; average consumer expenditure 平均消费开支；一般消费开支
#N_C| v/ average cost 平均成本
= ;#?CAa: average cost of land production 增辟土地平均成本
DVt;I$ average daily turnover 平均每日成交额
An!1>`8r average daily wage rate 平均每日工资率
2Jl6Xc8 average expenditure pattern 平均开支模式
x?Doe`/6? average growth rate 平均增长率
E&P'@'Yk average net fixed assets 固定资产平均净值
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3ri7n average of relatives 相对价格平均数
.5'M^ average price 平均价格
MW8GM }Ho[ average propensity to consume 平均消费倾向；一般消费倾向
6= s!~ average propensity to save 平均储蓄倾向；一般储蓄倾向
]#;;)K}> average rate 平均率
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#s(w average revenue 平均收入；平均收益
T1jAY^^I average stock 平均库存；平均存货
#L5H-6nz average yearly rent 平均年租
R!b<Sg avoidance of double taxation 避免双重课税
6gV-u~j [# avoidance of tax 避税
