A:
6RM/GM A share Ａ股；甲类股份
sGb{9.WK abatement of tax 减税；减扣免税额
7KPwQ?SjT ABN AMRO Bank N.V. 荷兰银行
GL JMP^p above-the-line expenditure 线上项目支出；经常预算支出
&{RDM~ above-the-line receipt 线上项目收入；经常预算收入
G
j1_!.T ABSA Asia Limited 南非联合亚洲有限公司
ca}2TT&t absolute change 绝对数值变更
C7vxw-o|&p absolute expenditure 实际开支
!c-*O<Y absolute guideline figure 绝对准则数字
fV:83|eQ absolute interest 绝对权益
.o8t+X'G absolute order of discharge 绝对破产解除令
@6d[=!9 absolute profit margin 绝对利润幅度
iUwzs&frd absolute value 实值；绝对值
IAEAhqp absolutely vested interest 绝对既得权益
nie % eC&U absorbed cost 已吸收成本；已分摊成本
Wf<L R3 absorption 吸收；分摊；合并
fLVAKn absorption rate 吸收率；摊配率；分摊率
^GX)Z~ ACB Finance Limited 亚洲商业财务有限公司
`kr?j:g acceptable form of reciprocity 合理的互惠条件
a> )f=uS acceptable rate 适当利率；适当汇率
HqTjl4ai acceptance agreement 承兑协议
P_dJZ((X acceptance for honour 参加承兑
nd (S3rct& acceptor 承兑人；接受人；受票人
.KC ++\{HE acceptor for honour 参加承兑人
@H<q"-J accident insurance 意外保险
U3kyra j Accident Insurance Association of Hong Kong 香港意外保险公会
{| \.i accident insurance scheme 意外保险计划
8] ikygt" accident year basis 意外年度基准
KF/-wZ"1s accommodation 通融；贷款
bx Wa oWE0 accommodation bill 通融票据；空头票据
+O5hH8<&b accommodation party 汇票代发人
V+~Nalm O account balance 帐户余额；帐户结余
+> 9Q/E account book 帐簿
ap~^Ty<> account collected in advance 预收款项
*qMY22 X account current book 往来帐簿
v}(WaO# S account of after-acquired property 事后取得的财产报告
iO[ <1? account of defaulter 拖欠帐目
I l.K"ll account payable 应付帐款
>f'g0g account payee only [A/C payee only] 只可转帐；存入收款人帐户
&/b~k3{M_ account receivable 应收帐款
%bf Zn9_m account receivable report 应收帐款报表
'n|5ZhXPB account statement 结单；帐单；会计财务报表
s <Fl p account title 帐户名称；会计科目
v FsLY accountant's report 会计师报告
.m AjfP* Accountant's Report Rules 会计师报告规则
c(%|: P^ accounting and auditing procedure 会计与审计程序；会计与核数程序
$SE^S Accounting Arrangements 《会计安排》
D6^6}1WI accounting basis 会计基础
=2 kG%9 accounting by Official Receiver 破产管理署署长呈交的帐目
JLi|Td "1% Accounting Circular 《会计通告》
tl].r| yl accounting class 会计类别
g*"P:n71 accounting date 记帐日期；会计结算日期
]~nKK@Rw accounting for money 款项核算
Z)\@i=m Accounting Officer 会计主任
7)k\{&+P accounting period 会计报告期；会计期
-(#iIgmP accounting policy 会计政策；会计方针
#,.Hr#3nI accounting practice 会计惯例
^H' \"9;7 accounting principle 会计准则
_y3Xb `0a accounting record 会计记录
'=6\v! accounting report 会计报告
9S -9.mvop Accounting Services Branch [Treasury] 会计事务部〔库务署〕
O<\@~U Accounting Society of China 中国会计学会
N !|w o: accounting statement 会计报表
[PM4k0YC 8 accounting system 会计制度；会计系统
'ah[(F<*@e accounting transaction 会计事项；帐务交易
rt| 7h>RQ accounting treatment 会计处理
<o= 8 F O accounting year 会计年度
9 E6R0D} accretion 增值；添加
(M
~e?s accrual 应计项目；应累算数目
F: l%O#V accrual basis 应计制；权责发生制
[h:T*(R? accrual basis accounting 应计制会计；权责发生制会计
|&[EZ+[ accrue 应累算；应计
lPJ\-/>$z accrued benefit 应累算利益
$pudoAO accrued charges 应计费用
5 BJmA2L accrued cumulative preference share dividend 应累算的累积优先股股息
Z: 7fV5b( accrued expenses 应累算费用
xRsWI!d+| accrued interest payable 应付利息；应计未付利息
orvp*F{7[H accrued interest receivable 应收利息；应计未收利息
{u9}b x'< accrued right 累算权益
uOGw9O-d9 accruing profit 应累算的利润
GDy9qUV accumulated fiscal reserve 累积财政储备
W"3ph6[eW accumulated profit 累积利润；滚存溢利
"x /OIf accumulated reserve 累积储备
_Y[bMuUb= accumulation of surplus income 累积收益盈余
Ip]KPrw p acquired assets 既得资产
(%:c#;# acquisition 收购；购置；取得
O,A{3DAe0 acquisition cost 购置成本
~3S~\0&| acquisition expenses 购置费用
-B\HI*u acquisition of 100% interest 收购全部股权
i @R
1/M acquisition of control 取得控制权
c7E11 \%&Z acquisition of fixed assets 购置固定资产
'XBFv9& acquisition of shell “买壳”
3< zp acquisition price 收购价
*
+wW(#[ act of God 天灾
a -moI+y acting partner 执事合伙人
2,P^n4~A?w active market 买卖活跃的市场；交投畅旺的市场；旺市
L z1M E( active partner 积极参与的合伙人
I,'k>@w{s active trading 交投活跃
Q ?/o%`N actual circulation 实际流通
UEVG0qF actual cost 实际成本
63~
E#Dt4 actual expenditure 实际开支；实际支出
m<g~H4 actual income 实际入息；实际收入；实际收益
{$Gd2g O actual market 现货市场
c:u 5\&~{ actual price 现货价；实际价格
c\V7i#u[d; actual profit 实际利润
)@'}\_a3[] actual quotation 实盘；实际价位；实际报价
]}(H0?OQR actual year basis 按实际年度计算
P} G+4Sk actuals 实货
wIBO
^w\J actuarial investigation 精算调查
8Dm%@*B^b actuarial principle 精算原则
$"&{aa actuarial report 精算师报告
BFJnV.0M! Actuarial Society of Hong Kong 香港精算学会
M[112%[+4 actuarial valuation 精算师估值
ohGfp9H actuary 精算师
?8Cq{ ad referendum agreement 暂定协议；有待覆核的协定
[,KXze_m ad valorem duty 从价税；按值征税
(DP &B%Sf ad valorem duty system 从价税制
Gm.]sE?. ad valorem fee 从价费
Q&| \r ad valorem tariff 从价关税
9,'ncw$/C additional allowance 额外免税额
H1(Uw:V8 additional amount for unexpired risk 未过期风险的额外款额
q\527^Z M additional assessable profit 补加应评税利润
LAe6`foW/ additional assessment 补加评税
J{&H+r d additional commitment 额外承担
r_;N t additional commitment vote 额外承担拨款
=6|&Jt additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
A7hVHxNJ- additional dependent parent allowance 供养父母额外免税额
;
p {[1 additional provision 额外拨款
_W'-+, additional stamp duty 附加印花税
?_"ik[w} additional tax 补加税罚款；补加税款
:'&brp3ii= Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Zdo'{ $
adjudged bankrupt 被裁定破产
HuKc9U'7A adjudicated bankrupt 裁定破产人
yD6[\'% adjudication fee 裁定费；评定印花税额手续费；评估契据费
gy9U2Wgf| adjudication of bankruptcy 裁定破产；宣告破产
Wh 2tNyS adjudication of insolvency 裁定无力偿还债务
v +=BCyT adjusted actual 经调整的实数；调整后的实数
3nn J8zQ adjusted current assets 经调整的流动资产；调整后的流动资产
Eue~Y+K*b adjusted figure 经调整的数字；调整后的数额
}sO&. ME adjusted liabilities 经调整的负债；调整后的负债
2oRg 2R} adjusted loss 经调整的亏损；调整后的亏损
B\:%ufd
~ 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
M6-&R=78K adjusted profit 经调整的利润；调整后的利润
x`IEU*z# adjusted surplus 经调整的盈余额；调整后的盈余额
%O;bAC_M adjusted value 经调整的价值；调整后的价值
4u47D$ = adjustment 调整；修订；理算〔保险〕
["e3Ez adjustment centre 调剂中心
5=?\ 1`e1[ adjustment lag 调整过程的时间差距；调整时差
o"BoZsMk adjustment mechanism 调整机制
f\>M'{cV adjustment of loss 亏损调整
"E?2xf|. adjustment process 调整过程；调整程序
*lw_=MXSK adjustment range 调整幅度
<)-Sj, administered exchange rate 受管制汇率
6,9>g0y'NG Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;<2 G administration expenses 行政费用
4G>H administration fee 手续费；行政费
e?ly H administration in bankruptcy 破产管理
r7,t";?> administration order 遗产管理令
EJ:%}HhA administrator 管理人；遗产管理人
nl,uuc*; administrator of the estate 遗产管理人
s)Cjc.Qs admission of debt 债项承认书
QM#4uI55B admission of proof 接纳债权证明
K$_ 0 `>[ advance 放贷款项；垫付款项；预支款项；预付款项
V0XvJ
advance account 暂支帐目；预付款帐户
6}Y#= } advance compensation 预付补偿金
V2|aN<Sx< advance from shareholder 股东垫款
[ $n_6 advance pending reimbursement 预支以待日后付还
<r`2)[7N advanced economy 先进经济体系
!| S43i&p advancement 预付；预付财产
VsE9H]v
advances warrant 垫款令
vV e';|8v advancing 贷出
=k0_eX0 adverse balance 逆差
~-J]W-n adverse exchange 逆汇
Z//+Gw<' advertisement addressed to shareholders 在报章刊登的致股东通告
sAD}#Zw$ advice for collection 托收通知书
|CZ@te)> advice of drawing 提款通知书；汇票通知书
vv+z'(l advice of payment 付款通知
QR0Q{}wbqU Advisory Committee [Securities and Futures Commission]
w{@ o ^rs 谘询委员会〔证券及期货事务监察委员会〕
%k?U9pj^ Advisory Committee on Diversification 经济多元化谘询委员会
hUMf"=q+ affidavit 誓章；遗产申报誓章
% pd ,%pg affidavit of no receipt 述明无收款的誓章
Z>W g*sZy) affiliate 联号；联营公司；附属公司
thM4vq affiliated company 附属公司；联号；联营公司
D"?fn <2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
364`IC ( a affordability 负担能力
9g"2^^wD African Development Bank [AfDB] 非洲开发银行
T7u%^xm after-acquired property 事后取得的财产
)MchsuF< after-hours dealing 市后交易
*P2S6z 2 after-tax profit 税后盈利；税后利润；税后溢利
],a 5)kV agency agreement 代理协议
B%76rEpvW; agency expenses 代理机构的开支
emPM4iG?! agency fee 代理费
^y1j.M@q Agency Law 《代理法》
(/j/>9iro agent 代理人；承销人
T
iiW p!mX agent of company 公司代理人
H>B&|BO_[ agent's fee 代理人费；经纪费
{U m) 15K aggregate 总计；总数；总体数字
!F1N~6 f aggregate amount 总款额；总额
(H E9V] aggregate assets and liabilities 总体资产与负债
5Qn
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5}]"OXQ aggregate demand 总需求
v,{ yU\) aggregate gross position 总持仓量
=~H<Z LE+ aggregate limit 总限额
kep/+ J-u aggregate of salaries tax 合计薪俸税
OAkZKG| aggregate performance 总体表现；总体业绩
/+;h)3PN6 aggregate supply 总体供应
g8xQ|px aggregate surplus 总盈余
=U|.^5sa# aggregate total 整体总额
o`P %& aggregate value 总值；合计价值
Y
M\ K%rk aggregated basis 合计基准
Ksj -zR; aggregated net chargeable income 合计应课税入息实额
z'\_jaj^ aggregation 合并计算；合计；总和
{~s DYRX aggregation of incomes of husband and wife 夫妇入息合并计算
A}N?/{y)G aggregation of property 财产的总和
I3mGo agio 差价；贴水
,TN
2 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》
w6GyBo{2O_ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
cm[&? 《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》
Dq5j1m. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
FrYqaP 《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》
X4E%2-m@' Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
a8iQ4
《香港政府和大韩民国政府关于相互促进和保护投资协定》
=&2 Lb agreement for a settlement 授产协议
^, _w$H agreement for assignment 转让协议
#( jw!d& agreement for sale 售卖协议；买卖协议
W$OG( m!W> agreement for sale and purchase 买卖协议
=L:4i\4 agreement for the payment of interest 支付利息协议
sOJQ,"sB agreement for the repayment of money 还款协议
D.Q=]jOs agreement of reinsurance 再保险协议
RBm ;e0 Agricultural Bank of China 中国农业银行
vUU9 $x air passenger departure tax 飞机乘客离境税
*q".-u!D[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
< |+E x airport tax 机场税
$yYO_ZBiy alcohol duty 酒精税
db6b-Y{ alienation 让与；让渡；转让
e<h~o!z a alimony 生活费；赡养费
K4;'/cS All Ordinaries Index [AOI] 所有普通股指数
I}6\Sv= all risks 全险；综合险
VG 5+CU All Sales Record for Stock Market 《股票市场成交报告》
PuT@}tw Allied Capital Resources Limited 新联财务有限公司
l q&wXi all-items index [Consumer Price Index] 总指数〔消费物价指数〕
7Ka l"Ew allocation letter 拨款信件
0F|AA"mMT allocation of fund 分配款项；预留款项
!~&R"2/ allocation of profit 利润分配；溢利分配
~ZhraSI) G allocation warrant 拨款令
hKjt'N:~ZY allotment 分配；配股
4 G-wd allotment notice 股份配售通知；配股通知
"a"]o allotment of shares 股份分配
-VTkG]{`Ir allowable 可获宽免；免税的
#=f?0UTA allowable business loss 可扣除的营业亏损
> wBJy4: allowable expenses 可扣税的支出
V=V:SlS9 | allowance 免税额；津贴；备抵；准备金
( ?{MEwHG allowance for debts 债项的免税额
Q[I=T& allowance for depreciation by wear and tear 耗损折旧免税额
j|%HIF25 allowance for funeral expenses 殡殓费的免税额
); dT_ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
b e-~\ @ allowance for repairs and outgoings 修葺及支出方面的免税额
jvFTR'R)= allowance to debtor 给债务人的津贴
R_7 d@FQ1 alteration of capital 资本更改
vIwCJN1C alternate trustee 候补受托人
&8_gRP amalgamation 合并
<U >>ZSi ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?)X,0P' ambit of charges 征税范围；收费范围
;Q[mL(1: amended valuation 经修订的估值
Upd3-2kr&J American Commodities Exchange 美国商品交易所
#K Xa& C American Express Bank Limited 美国运通银行
w1"nffhO American Stock Exchange 美国证券交易所
8C~ ]yd amortization 摊销
xA$nsZ] amount due from banks 存放银行同业的款项
l0cA6b amount due from banks abroad 存放海外银行同业的款项
rZ^v?4Z\ amount due from holding companies 控股公司欠款
I _rO ! amount due from local banks 存放本港银行同业的款项
fCtPu 08{Z amount due to banks 银行同业的存款
<-S%kA8 amount due to banks abroad 海外银行同业的存款
J@X'PG<
6B amount due to holding companies 控股公司存款
";Rtiiu amount due to local banks 本港银行同业的存款
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amount due to outport banks 外埠银行同业的存款
}S$ @ Ez6 amount for note issue 发行纸币的款额
UE ,t8j amount of bond 担保契据的款额
x{c/$+Z[ amount of consideration 代价款额
4NG?_D5& amount of contribution 供款数额
WRDjh7~Efn amount of indebtedness 负债款额
wG< (F}VX amount of principal of the loan 贷款本金额
:!b'Vk amount of rates chargeable 应征差饷数额
5<j%EQN|D amount of share capital 股本额
LLXVNO@e+ amount of sums assured 承保款额
P2'DD 3 amount of variation 变动幅度
,gOOiB
} amount of vote 拨款数额
sWblFvHqrU amount payable 应付款额
@kU@N?5e amount receivable 应收款额
bk^TFE1l Amsterdam Stock Exchange 阿姆斯特丹证券交易所
J6G(_(d analysis 分析
+d!v} aJ ancillary risk 附属风险
%\r!7@Q annual account 周年帐目；周年帐目报表；年度决算；年结
ez!C? annual accounting date 年结日期
8o 0%@5M annual allowance 每年免税额；年积金；年度津贴；年津
09kt[
annual balance 年度余额
ql?=(b;D annual disposable income 每年可动用收入
hk;7:G annual estimates 周年预算
y K2^Y]Ku? annual fee 年费
'@CR\5 @ annual general meeting 周年大会
OP|8S k6
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e-*.Ca annual long-term supplement 长期个案每年补助金
^=SD9V annual pensionable emolument 可供计算退休金的年薪
J Egx@};O annual report 年报
B7<Kc Annual Report on the Consumer Price Index 《消费物价指数年报》
-O!Zxg5x annual return 周年报表；周年申报表；每年报税表格
OdY=z!Fls Annual Return Rules 《周年报表规则》
m[@Vf9 annual review of consumer prices 每年消费物价回顾
a di [-L# annual roll-forward basis 逐年延展方式
pBP.x#| annual salary 年薪
FEW_b P/4 annual statement 年度报表；年度决算表
z2hc.29t 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
\$OF1i@ annuitant 年金受益人
${nX:! ) annuity 年金
3LTcEd annuity contract 年金合约
$aPfGZ<i annuity on human life 人寿年金
-x4X O`b antecedent debt 先前的债项
0,Y5KE{ ante-dated cheque 倒填日期支票
01. &> Duw anticipated expenditure 预期开支
a~!G%})'a anticipated net profit 预期纯利
-yg?V2 anticipated revenue 预期收入
^e>W o7r anti-inflation measure 反通货膨胀措施
4bEf anti-inflationary stance 反通货膨胀立场
Z)xaJGbw apparent deficit 表面赤字
ld7v3:M apparent financial solvency 表面偿债能力
n?urE-_ apparent partner 表面合伙人
- "[<ek application for personal assessment 个人入息课税申请书
A4?+T+#d application of fund 资金应用
Ze3X$%kWi application to release as liquidator and to destruct the books of accounts and documents
WJ9 cZL 申请免除清盘人职务及毁灭帐簿与文件
^3FE\V/=
appointed actuary 委任精算师
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>Q.OX@ appointed auditor 委任核数师；委任审计师
P7f,OY<@%o appointed trustee 委任的受托人
f5= =";eP appointer 委任人
?k|H3;\ apportioned pro rata 按比例分摊
FS b Hn{@ apportionment 分配；分摊
pdEiqLhH Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
_ _>.,gL7 apportionment formula 分摊方程式
9bq<GC'eX8 apportionment of estate duty 遗产税的分摊
e D Z8w appraisal 估价；评估
0W()lQ appreciable growth 可观增长
Q;J`Q wkH appreciable impact 显着影响
6 q 6FB appreciable increase 可观增长
%F*|;o7 s appreciation 增值；升值
@b3#X@e} appreciation against other currencies 相对其他货币升值
}Lw>I94e appreciation of the exchange value of Hong Kong dollar 港元汇值上升
c9nH}/I_ appreciation tax 增值税
T' aec]u appropriation 拨款；拨用；拨付
@ (i!Y L appropriation account 拨款帐目
{?}* 1,I Appropriation Bill 拨款法案
A?T<", bO appropriation-in-aid system 补助拨款办法
FsG l J approved assets 核准资产
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!!nuAQ"E[ approved budget 核准预算
h<\_XJJ approved charitable donation 认可慈善捐款
H<G4O02i_ approved charitable institution 认可慈善机构
3o|I[!2. approved currency 核准货币；认可货币
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!(US approved estimates 核准预算
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<JwX_\?ln approved overseas insurer 核准海外保险人
!;!~n` approved overseas trust company 核准海外信托公司
b2b75}_A approved pooled investment fund 核准汇集投资基金
`g1iCF approved provident fund scheme 认可公积金计划
Y05P'Q approved provision 核准拨款
cbu@*NzY, approved redeemable share 核准可赎回股份
*VkgQ`c approved regional stock 认可地区性证券
' 2-oh approved retirement scheme 认可退休金计划
5I@w~z approved subordinated loan 核准附属贷款
6k/U3&R arbitrage 套戥；套汇；套利
DK&h
eVIoZ arbitrageur 套戥者；套汇者
PSmfiaThwo arbitrary amount 临时款项
0G2g4DSKD arrangement 措施；安排；协定
Zf>^4_x3P arrears 欠款
(?b@b[D~4 arrears of pay 欠付薪酬
A;u" <KG? arrears of revenue 逾期未收税款；逾期未收的帐项
5]1h8PW!Y articles of association 组织章程；组织细则；组织章程细则
pBC<u Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{A o,t+j ascertainment of profit 确定利润
9lo [&^< "Asia Clear" “亚洲结算系统”
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Asia Commercial Bank Ltd. 亚洲商业银行有限公司
iY bX Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
cubk]~VD Asian Development Fund [ADF] 亚洲发展基金
n!E2_ Asian dollar bond 亚洲美元债券
T=YzJyQC) Asian dollar market 亚洲美元市场
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Asian dollar rate 亚洲美元利率
X{ -9FD W Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
9Of FM9(: Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
=[<m[. )i asked price 沽盘；喊价；索价；卖方报价
g+C!kaC) assessable income 应评税入息
1SV^ ){5I assessable loss 应评税亏损
NS,5/t assessable profit 应评税利润
Z2bcCIq4 assessable value 应评税值
i$KpDXP\ assessed profit 估定利润
Pu>N_^ C assessed value 经评估价值
^SfS~G Q assessment 评税；评定；估价；评税单
VIR . yh assessment number 评税编号；估价编号
?oiKVL"7 assessment of additional tax 补加税评税
D["MUB4l assessment of performance 业绩评估；实绩评价
jRpdft Assessor 评税主任
2~;&g?T6 asset price bubbles 资产价格泡沫
0%;146.p asset-backed securities 具资产保证的证券
)Os Lrq/ assets accretion 资产增值
U~2 `P assets and liabilities 资产与负债
= qvZpB7ZZ assets betterment statement 资产递增表；资产改进表
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assets lending 实物放款；有抵押贷款
i(6J>^I assets of the company passing on the death 死者去世时转移的公司资产
Kt.~aaG_ assets pledged as security for liabilities 用作负债抵押的资产
;#G%U!p assets portfolio 资产投资组合
:'r6 TVDW assets price 资产价格
Y+/l X 6 ' assets quality 资产质素
mi2o1"Jd$` assets realization 资产变现
8"vwU@cfC assets refinancing arrangement 资产再集资安排
b]]N{: I assets securitization 资产证券化
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WIh@y 2&R assets stripping 削减资产；拆卖资产
p11G#.0 assets value 资产值
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)xX@3 assignee 承让人
v&MU=Tcqi assignment 转让；转让书；转让契
r5/R5Ga^ assignment of interest 权益转让
u>Ki$xP1 assignment of letters patent and trade mark 专利证书及商标转让
ZZ)G5ji assignment of property 物业转让；物业转让书
9|S` ub' assignment right 转让权
a1MFjmq assignor 转让人
2#_38=K =@ associate 有联系的人；有关连人士；相联者；合伙人；联系人
5`E))?*"Pe Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
\T-~JQVj associate member 附属会员
oaDsk<(j;R associated body corporate 相联法人团体
[D'Gr*5~{ associated company 相联公司；联属公司
H "+c)FGi associated corporation 相联法团
fV ZW[9[ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
=`I?mn& 公认会计师公会〔英国〕
P?3{z="LzJ Association of Futures Exchange Brokers 香港期货经纪协会
p#_ [ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
`!w^0k Z association of underwriters 承保人组织
04 y!\ assumption of control 接管
CM~MoV[k7e assurance 担保；保险；转易；转易书
LI:T c7t assurance of interest 权益的转易
ur2!#bU9 at 19XX price 按一九ＸＸ年价格计算
xKJ>gr"w# at a discount 按赔价计算；按贴水价格计算；打折扣
@5}gsC at a premium 按溢价计算；按升水价格计算
En9R>A; ` at call 通知付款；按通知
%3a|<6 at constant market price 按固定市价计算
(clU$m+oXX at constant price 按固定价格计算
Ls: =A6AGM at cost 按成本计算
->yeJTsE9 at current market price 按当时市价计算；按现时市价计算
Uk-HP\C"7 at current price 按当时价格计算；按现时价格计算
BGjb`U#%3 at factor cost 按要素成本计算；按生产要素成本计算
X _70]^XL at money-of-the-day price 按付款当日价格计算
mPmB6q%)] at or better 按指定或较佳价位〔买卖指令〕
\].J -^= at par 按面值计算；平价
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$ at the close 按收市盘
IM-`<~(I# at the opening 按开市盘
=wA5P@ attestation 见证；见证条款
Rk<%r k at-the-money option 平价期权
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LQ<iF attorney 受权人；受托代表人
EE%s<_k` attornment 新拥有人承认书
M g!ra" attributable profit 可归属利润
bx(w :]2 attributable share value 可归属股份价值
M@^U 0
? Auckland Stock Exchange 奥克兰证券交易所
V8'`nuC+ auction 拍卖
U4wpjHg auctioneer 拍卖商
xVR: ;
Jy[ audit 审计；核数
_9h.Gt Audit Commission 审计署
[b5(XIGUN} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
t ]TyXA r~ 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〕
)DZTB audit review 帐目审查
pVOI5>f\ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?*K<*wBw# audited account 审计帐目；经审计的帐目
,ZK]i CGk audited annual account 经审计的周年帐目
b]`^KTYK audited balance sheet 经审计的资产负债表
Jqg3 .2q auditor 核数师；核数主任；审计师
d1NE% hg3 auditor's certificate 核数师证明书；审计师证明书
z`'P>.x
auditor's report 核数师报告；审计师报告
A ^B@VuK Aussie bond 澳元债券
s -Y +x austerity budget 紧缩预算
HP$ K.a7H Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{Nq?#%vdT Australia All Ordinaries Index 澳洲所有普通股票指数
Jf+7"![| Australian Dollar [AUD] 澳元
UpeQ OC Australian Options Market 澳大利亚期权市场
q$^<zY Australian Securities Commission 澳洲证券事务监察委员会
9U10d&M( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
YY!! <2_ Australian Stock Exchange 澳大利亚证券交易所
9N}W( > Austrian Schilling [ATS] 奥地利先令
=QiT)9q) authentication 认证；鉴证
l @A"U)A( authority to purchase 委托购买证；委购书
!3KPwI, authorization 认可；核准；授权；授权书
z^~U]S3 authorization by direction 指示授权
ALR:MAXwC authorization by instruction 指令授权
.! j#3J..u authorization by warrant 令状授权
j_pw^I$C authorization of unit trust 单位信托的认可
&HxT41pku authorized agent 指定代理人
WLy7'3@ authorized capital 法定资本
)[DpK=[N^p authorized clerk 出市员
;xW{Ehq-h authorized dealer 认可交易商
eG^z*`** authorized financial institution 认可财务机构
/'Bdq?!B& authorized fund 认可基金
/\~W$.c authorized fund house 获授权的基金公司；认可基金公司
s?<!&Y authorized institution 认可机构
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authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
dP3VJ3+
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t~~r-V": authorized insurer 获授权保险人；获认可承保人
kGj]i@(PA4 authorized investment 特准投资项目
o* ) @oU authorized person 获授权人
drX4$Kdf] authorized representative 获授权代表
STp!8mL authorized share capital 法定股本
5 V rcR=?O automated quotation system 自动报价系统
u-M] A z- Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
u~)% tL 自动交易系统〔香港期货交易所有限公司〕
ok=40B99T automatic adjustment mechanism 自动调整机制
={xqNRVd automatic adjustment system 自动调整系统
'5cZzC
2 Automatic Clearing House 自动票据交换所
Yl B["@\[B automatic exchange rates accumulation system 自动化汇率累集系统
5@.z z"o.` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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?:F4Q automatic teller machine [ATM] 自动柜员机
2?H@$-x> autopay 自动转帐
T Xl\hL\+ available assets 可用资产
L)G">T; available fiscal reserve 现存财政储备
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&c_4%y available profit 可用利润
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/w ta Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
;.r2$/E average 平均；平均数；海损
}1\?()rB average basic salary 平均基本薪金
Y(W{J d+ average consumer expenditure 平均消费开支；一般消费开支
r UvwpP"k average cost 平均成本
|3|wdzV average cost of land production 增辟土地平均成本
^~*8 @v"" average daily turnover 平均每日成交额
H>Sf[8w)% average daily wage rate 平均每日工资率
6 DO0zNTY average expenditure pattern 平均开支模式
Z#LUez;&t# average growth rate 平均增长率
I`# EhH average net fixed assets 固定资产平均净值
^s.oZj
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4Q/r[x/&C average price 平均价格
8ipW3~-4 average propensity to consume 平均消费倾向；一般消费倾向
z ,os
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9`,,%vd j average rate 平均率
C*]AL/ average revenue 平均收入；平均收益
n\
Gg6Y average stock 平均库存；平均存货
T*p| 'Q` average yearly rent 平均年租
_dY:)%[] avoidance of double taxation 避免双重课税
o8mo=V4j avoidance of tax 避税
