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S3QX{5t\ A share Ａ股；甲类股份
qA25P< abatement of tax 减税；减扣免税额
NjdDImz.;s ABN AMRO Bank N.V. 荷兰银行
Q( Pc above-the-line expenditure 线上项目支出；经常预算支出
D6\k}4n- above-the-line receipt 线上项目收入；经常预算收入
Y]B 9*^d< ABSA Asia Limited 南非联合亚洲有限公司
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=v1.9( absolute change 绝对数值变更
JxRn)D absolute expenditure 实际开支
' X_%m~}N absolute guideline figure 绝对准则数字
5fp&!HnG absolute interest 绝对权益
-.Z;n1'^ absolute order of discharge 绝对破产解除令
KJV],6d absolute profit margin 绝对利润幅度
7Fb!;W#X absolute value 实值；绝对值
H~0B5Hl!F absolutely vested interest 绝对既得权益
9~l8QaK absorbed cost 已吸收成本；已分摊成本
_w%{yF6 absorption 吸收；分摊；合并
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absorption rate 吸收率；摊配率；分摊率
RT L@WI ACB Finance Limited 亚洲商业财务有限公司
:ee'|c acceptable form of reciprocity 合理的互惠条件
yoBR'$-= acceptable rate 适当利率；适当汇率
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?U_ acceptance agreement 承兑协议
'p uiahA acceptance for honour 参加承兑
sB'~=1m^ acceptor 承兑人；接受人；受票人
Wr4Ob*2iD acceptor for honour 参加承兑人
#/hXcF accident insurance 意外保险
Y1{*AV6ev6 Accident Insurance Association of Hong Kong 香港意外保险公会
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EV#ev accident insurance scheme 意外保险计划
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%2. accident year basis 意外年度基准
<VT|R~ accommodation 通融；贷款
"z{ rC} accommodation bill 通融票据；空头票据
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U*20 accommodation party 汇票代发人
N6!9QIu~i account balance 帐户余额；帐户结余
n55s7wzM account book 帐簿
}> '1 Qg account collected in advance 预收款项
NHaqT@: account current book 往来帐簿
a0&R! E; account of after-acquired property 事后取得的财产报告
Tpp?(lT7r account of defaulter 拖欠帐目
9aY}+hgb# account payable 应付帐款
nh/%0=S account payee only [A/C payee only] 只可转帐；存入收款人帐户
VyOpPIP account receivable 应收帐款
z?C& ,mv account receivable report 应收帐款报表
R!RgQwEak account statement 结单；帐单；会计财务报表
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r&n account title 帐户名称；会计科目
j g(cpo d accountant's report 会计师报告
KU87WpjX Accountant's Report Rules 会计师报告规则
JcW< <7R accounting and auditing procedure 会计与审计程序；会计与核数程序
p</V_B IW Accounting Arrangements 《会计安排》
b3+F~G-I" accounting basis 会计基础
W JG8E7 accounting by Official Receiver 破产管理署署长呈交的帐目
&M P + Accounting Circular 《会计通告》
<io;d$=} accounting class 会计类别
Xm~N Bt accounting date 记帐日期；会计结算日期
$Rf)i W;h accounting for money 款项核算
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Tj6hj) Accounting Officer 会计主任
e!1am%aE accounting period 会计报告期；会计期
)'axJ accounting policy 会计政策；会计方针
D+CP?} / accounting practice 会计惯例
(aS Y.#; accounting principle 会计准则
aQL$?, accounting record 会计记录
A=\:b^\ accounting report 会计报告
UO_tJN#X Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7tU=5@M9D Accounting Society of China 中国会计学会
nT/Az g accounting statement 会计报表
e<HHgC#J accounting system 会计制度；会计系统
vQ1#Zg y accounting transaction 会计事项；帐务交易
fH ?s~X] accounting treatment 会计处理
u=PYm+q{ accounting year 会计年度
fz W!- accretion 增值；添加
U6LENY+Ja accrual 应计项目；应累算数目
LAU\.d accrual basis 应计制；权责发生制
#;F*rJ[XY accrual basis accounting 应计制会计；权责发生制会计
Tu_4kUCR!f accrue 应累算；应计
Ks\\2$Cm7 accrued benefit 应累算利益
e>!=)6[* accrued charges 应计费用
2#`9OLu8X accrued cumulative preference share dividend 应累算的累积优先股股息
_?c7{ accrued expenses 应累算费用
w ;xbQZ|+ accrued interest payable 应付利息；应计未付利息
m-MfFEZ accrued interest receivable 应收利息；应计未收利息
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17El68 accrued right 累算权益
xw~ 3x*{ accruing profit 应累算的利润
&a?k1R> accumulated fiscal reserve 累积财政储备
\??20iz accumulated profit 累积利润；滚存溢利
(Kb_/ accumulated reserve 累积储备
3D2i32Y@! accumulation of surplus income 累积收益盈余
]@hN&W(+ x acquired assets 既得资产
O("13cU acquisition 收购；购置；取得
6QG"~>v7'( acquisition cost 购置成本
u E<1P gW acquisition expenses 购置费用
2d JP|T9H acquisition of 100% interest 收购全部股权
ytyB:# J acquisition of control 取得控制权
Y [%<s/ acquisition of fixed assets 购置固定资产
V&Q_i E acquisition of shell “买壳”
(svKq(X acquisition price 收购价
q cGs x2 act of God 天灾
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u acting partner 执事合伙人
*dPG[ } active market 买卖活跃的市场；交投畅旺的市场；旺市
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*5W active partner 积极参与的合伙人
u Xo? active trading 交投活跃
x|GkXD3 actual circulation 实际流通
uG=~k O actual cost 实际成本
lAJ P X actual expenditure 实际开支；实际支出
T*jQzcm~? actual income 实际入息；实际收入；实际收益
QyD (@MFxb actual market 现货市场
;2[ o>73F actual price 现货价；实际价格
A&D<}y/% actual profit 实际利润
ky@ZE p= actual quotation 实盘；实际价位；实际报价
y_ LFkZ actual year basis 按实际年度计算
-1} &\=8M actuals 实货
dheobD actuarial investigation 精算调查
xv~Sk2Z+d actuarial principle 精算原则
] ]XXcQ,A actuarial report 精算师报告
rVZ l v3 Actuarial Society of Hong Kong 香港精算学会
*=X61`0 actuarial valuation 精算师估值
d F$&fo% actuary 精算师
aY0{v X ad referendum agreement 暂定协议；有待覆核的协定
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yG;N!W ad valorem duty 从价税；按值征税
W5Vh+'3 ad valorem duty system 从价税制
bMB*9<c~ ad valorem fee 从价费
</! GU* ad valorem tariff 从价关税
m2[]`Ir^@ additional allowance 额外免税额
&[P(}??Y\ additional amount for unexpired risk 未过期风险的额外款额
/<1zzeHRSD additional assessable profit 补加应评税利润
%#TAz7 additional assessment 补加评税
Pye/o additional commitment 额外承担
8(g}/%1mt3 additional commitment vote 额外承担拨款
Cs2k bG_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
l'7' G$v additional dependent parent allowance 供养父母额外免税额
S/dj] )g additional provision 额外拨款
z| |FmL{ additional stamp duty 附加印花税
'0v]?mM additional tax 补加税罚款；补加税款
v^aI+p6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
)=A WgA adjudged bankrupt 被裁定破产
hWi2S!*Y adjudicated bankrupt 裁定破产人
} k SP p adjudication fee 裁定费；评定印花税额手续费；评估契据费
F},kfCFF adjudication of bankruptcy 裁定破产；宣告破产
RQU-]qQ8BM adjudication of insolvency 裁定无力偿还债务
{01^x n . adjusted actual 经调整的实数；调整后的实数
>Se-5QtLcf adjusted current assets 经调整的流动资产；调整后的流动资产
+2>, -V adjusted figure 经调整的数字；调整后的数额
|lN=q44I adjusted liabilities 经调整的负债；调整后的负债
qtuT%?wT@Z adjusted loss 经调整的亏损；调整后的亏损
}=A+W2D 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
^%O $7* adjusted profit 经调整的利润；调整后的利润
T?CQgVR adjusted surplus 经调整的盈余额；调整后的盈余额
Z Es^b adjusted value 经调整的价值；调整后的价值
V`@/"Dj j adjustment 调整；修订；理算〔保险〕
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0j!II( adjustment centre 调剂中心
@(IA:6 GN adjustment lag 调整过程的时间差距；调整时差
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<?h (Dchq adjustment of loss 亏损调整
Y$_^f*sFn adjustment process 调整过程；调整程序
H(kxRPH4@] adjustment range 调整幅度
ni6zo~+W] administered exchange rate 受管制汇率
N' 0nt]&a Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/ 2MhP=, administration expenses 行政费用
'sTc=*p/ administration fee 手续费；行政费
hqV_MeHv' administration in bankruptcy 破产管理
&yI>A1 administration order 遗产管理令
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+I2 administrator 管理人；遗产管理人
Pm QeO*f+ administrator of the estate 遗产管理人
?;A\>sP admission of debt 债项承认书
sGE %zCB admission of proof 接纳债权证明
G?!8T91; advance 放贷款项；垫付款项；预支款项；预付款项
]2{]TJ @B advance account 暂支帐目；预付款帐户
ExF6y#Y G< advance compensation 预付补偿金
js! C`]1 advance from shareholder 股东垫款
v 1/ Y0 advance pending reimbursement 预支以待日后付还
n4.\}% =z advanced economy 先进经济体系
b5? k gY advancement 预付；预付财产
,; Uf>8~ advances warrant 垫款令
kO C0d , advancing 贷出
0}po74x*r adverse balance 逆差
( B%[NC 6 adverse exchange 逆汇
w|NI d,#f advertisement addressed to shareholders 在报章刊登的致股东通告
>_$_f B advice for collection 托收通知书
?Ss ~!38 advice of drawing 提款通知书；汇票通知书
u MRzUK`QK advice of payment 付款通知
mQ9shdvt- Advisory Committee [Securities and Futures Commission]
Tl#2w= 谘询委员会〔证券及期货事务监察委员会〕
hZWkw{c Advisory Committee on Diversification 经济多元化谘询委员会
;wTc_i affidavit 誓章；遗产申报誓章
tKds|0,j| affidavit of no receipt 述明无收款的誓章
4YoQ*NQw- affiliate 联号；联营公司；附属公司
M.bkFuh affiliated company 附属公司；联号；联营公司
G<]@nP{P affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/2MZH affordability 负担能力
mHa~c(x African Development Bank [AfDB] 非洲开发银行
&VcO,7 A| after-acquired property 事后取得的财产
jy_4W !4a after-hours dealing 市后交易
hjhZ": I. after-tax profit 税后盈利；税后利润；税后溢利
\rE ] V,,2 agency agreement 代理协议
M#Q"h5l agency expenses 代理机构的开支
4n1 g@A=y agency fee 代理费
D *IeG>% Agency Law 《代理法》
'I :_}q agent 代理人；承销人
Wtp=1 agent of company 公司代理人
j?g#8L;W\w agent's fee 代理人费；经纪费
ej1WkaR8
aggregate 总计；总数；总体数字
\j &&o aggregate amount 总款额；总额
>/NegJh'F} aggregate assets and liabilities 总体资产与负债
^:,wk7 aggregate at constant price 按固定价格计算的总体数字
0QxBC7` qp aggregate demand 总需求
*pAB dP+ aggregate gross position 总持仓量
Ndyo)11z aggregate limit 总限额
"KSdC8MS aggregate of salaries tax 合计薪俸税
/LtbmV aggregate performance 总体表现；总体业绩
&J D^\+7U: aggregate supply 总体供应
c%&*yR aggregate surplus 总盈余
9[DlJ@T} aggregate total 整体总额
J HV aggregate value 总值；合计价值
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Hg 4. aggregated basis 合计基准
HiD%BL>% aggregated net chargeable income 合计应课税入息实额
/gex0 w aggregation 合并计算；合计；总和
~=<uY v?0s aggregation of incomes of husband and wife 夫妇入息合并计算
|KO[[4b ?+ aggregation of property 财产的总和
%?F$3YN, agio 差价；贴水
/zr)9LQY0 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
~-uDN) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
=WEDQ\ c 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
B|{E[]iK Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Hw6 2'% 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
"9N;&^ I Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
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yE#EnsH 《香港政府和大韩民国政府关于相互促进和保护投资协定》
g _?Q3 agreement for a settlement 授产协议
D btkWq% agreement for assignment 转让协议
+At0 V( agreement for sale 售卖协议；买卖协议
Vi0D>4{+ agreement for sale and purchase 买卖协议
mX?t|:[b agreement for the payment of interest 支付利息协议
a=v H:D agreement for the repayment of money 还款协议
yf-2E_yB agreement of reinsurance 再保险协议
.' h^ Agricultural Bank of China 中国农业银行
&5[+p{ 2 air passenger departure tax 飞机乘客离境税
AsvH@\\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
cm q4w&x/ airport tax 机场税
@xBO[v alcohol duty 酒精税
`tXd?E/e alienation 让与；让渡；转让
qG9j}[d' alimony 生活费；赡养费
;>F1?5 P{ All Ordinaries Index [AOI] 所有普通股指数
@gM}&G08 all risks 全险；综合险
2 !9Zw$ All Sales Record for Stock Market 《股票市场成交报告》
T21?~jS Allied Capital Resources Limited 新联财务有限公司
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all-items index [Consumer Price Index] 总指数〔消费物价指数〕
z+CX$.Z allocation letter 拨款信件
%% )y4>I allocation of fund 分配款项；预留款项
x"cB8bZ!$ allocation of profit 利润分配；溢利分配
-lAY*2Jg allocation warrant 拨款令
%az6\"n allotment 分配；配股
9`? M-U allotment notice 股份配售通知；配股通知
|WfL'_?$ allotment of shares 股份分配
H <P d& allowable 可获宽免；免税的
#\ysn|!J, allowable business loss 可扣除的营业亏损
1+Ik\ allowable expenses 可扣税的支出
>$)~B 4 allowance 免税额；津贴；备抵；准备金
Cb.M allowance for debts 债项的免税额
|2rOV&@l9 allowance for depreciation by wear and tear 耗损折旧免税额
cqW(9A|8 allowance for funeral expenses 殡殓费的免税额
Dca,IaT' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]&`=p{Z allowance for repairs and outgoings 修葺及支出方面的免税额
C ?'s allowance to debtor 给债务人的津贴
aygK$.wos alteration of capital 资本更改
4Tx.| alternate trustee 候补受托人
2iOYC0`! amalgamation 合并
Np+pJ c1 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
{Ve` VV5E ambit of charges 征税范围；收费范围
j'hWhLa x amended valuation 经修订的估值
i&DUlmt)f American Commodities Exchange 美国商品交易所
{K?e6-N(z American Express Bank Limited 美国运通银行
?FV%e American Stock Exchange 美国证券交易所
mG0_&'"YIG amortization 摊销
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5z 1b) amount due from banks 存放银行同业的款项
{LCKt/Z>P amount due from banks abroad 存放海外银行同业的款项
82?LZ?!PD amount due from holding companies 控股公司欠款
"}H2dn2n amount due from local banks 存放本港银行同业的款项
hJz]N$@W amount due to banks 银行同业的存款
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v=sP amount due to banks abroad 海外银行同业的存款
j#Lj<jX!xR amount due to holding companies 控股公司存款
jc#gn& 4C amount due to local banks 本港银行同业的存款
.C ,dV7 amount due to outport banks 外埠银行同业的存款
a3a:H amount for note issue 发行纸币的款额
NmF8BmIj amount of bond 担保契据的款额
0<fQjXn amount of consideration 代价款额
) p:+!sX( amount of contribution 供款数额
s'IB{lJ9 amount of indebtedness 负债款额
:hR^?{9Z4> amount of principal of the loan 贷款本金额
P 6=5:-Hh amount of rates chargeable 应征差饷数额
C',uY7}< amount of share capital 股本额
=wD&hDn4 amount of sums assured 承保款额
]v]:8>N amount of variation 变动幅度
-pQ?ybQ amount of vote 拨款数额
EVA&By6_k amount payable 应付款额
T, PN6d amount receivable 应收款额
pqju@FD * Amsterdam Stock Exchange 阿姆斯特丹证券交易所
o& $l ik analysis 分析
t'.:"H8BI ancillary risk 附属风险
jtE'T}! d annual account 周年帐目；周年帐目报表；年度决算；年结
Bqb`WX[<` annual accounting date 年结日期
S?OCy4dk: annual allowance 每年免税额；年积金；年度津贴；年津
W%o! m,zFM annual balance 年度余额
x(~V7L>"i annual disposable income 每年可动用收入
z92Xc annual estimates 周年预算
hF hC&2HN annual fee 年费
3 +`,'Q9 annual general meeting 周年大会
@uG/2'B( annual growth rate 年增率；每年增长率
~d ~oC$=TC annual long-term supplement 长期个案每年补助金
B+pLW/4l annual pensionable emolument 可供计算退休金的年薪
H6`zzH0" annual report 年报
CUBL/U\= Annual Report on the Consumer Price Index 《消费物价指数年报》
,6"[vb#* 3 annual return 周年报表；周年申报表；每年报税表格
1' dZ?` O Annual Return Rules 《周年报表规则》
CoWT annual review of consumer prices 每年消费物价回顾
3Ljj|5.q annual roll-forward basis 逐年延展方式
w]V684[> annual salary 年薪
cFuQ>xR1 annual statement 年度报表；年度决算表
'AmA3x)9u 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
-_]Ceq/ annuitant 年金受益人
Ke~!1S8= annuity 年金
mmCGIX annuity contract 年金合约
b !nA. `T annuity on human life 人寿年金
lh!8u<yv* antecedent debt 先前的债项
|It{L0=U ante-dated cheque 倒填日期支票
:R$v7{1 anticipated expenditure 预期开支
]g ,j anticipated net profit 预期纯利
{Hv kn{{' anticipated revenue 预期收入
M*~X pT3 anti-inflation measure 反通货膨胀措施
fWF!% |L anti-inflationary stance 反通货膨胀立场
Q
t rU_c2k apparent deficit 表面赤字
6{ fo.M? apparent financial solvency 表面偿债能力
BV\~Dm]" apparent partner 表面合伙人
7ks!0`` application for personal assessment 个人入息课税申请书
vB5mOXGN q application of fund 资金应用
g b[.Ww application to release as liquidator and to destruct the books of accounts and documents
[ d>2F 申请免除清盘人职务及毁灭帐簿与文件
uOZSX.o^ appointed actuary 委任精算师
Vn_>c#B appointed auditor 委任核数师；委任审计师
hl DU.k appointed trustee 委任的受托人
v^[!NygShs appointer 委任人
y'JJ#7O= apportioned pro rata 按比例分摊
2& AX_#P apportionment 分配；分摊
D (e,R9hPU Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
aFh'KPhe apportionment formula 分摊方程式
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r>- apportionment of estate duty 遗产税的分摊
QPvWdjf#mM appraisal 估价；评估
`H^
H #W appreciable growth 可观增长
+]hc!s8 appreciable impact 显着影响
X [?E{[@Z appreciable increase 可观增长
?4R q + appreciation 增值；升值
8*uaI7;* appreciation against other currencies 相对其他货币升值
`1FNs?j appreciation of the exchange value of Hong Kong dollar 港元汇值上升
+hlR appreciation tax 增值税
V@ 1,( (,l appropriation 拨款；拨用；拨付
gDH|I;! appropriation account 拨款帐目
\z.p [;'ir Appropriation Bill 拨款法案
NpGz y`&b appropriation-in-aid system 补助拨款办法
.Lm`v0' w approved assets 核准资产
ItAC=/(d approved basket stock 认可一篮子证券
^vOEG;TR<- approved budget 核准预算
&kH7_Lz approved charitable donation 认可慈善捐款
h{?f
uoZj% approved charitable institution 认可慈善机构
D2\Ep L/ approved currency 核准货币；认可货币
9HlM0qE5b approved estimates 核准预算
H LE%f; approved estimates of expenditure 核准开支预算
:a( Oc'T approved overseas insurer 核准海外保险人
q+lCA#Sx approved overseas trust company 核准海外信托公司
mDWRY IuN approved pooled investment fund 核准汇集投资基金
.e5 rKkkT approved provident fund scheme 认可公积金计划
s-l3_210 approved provision 核准拨款
; y>}LGG approved redeemable share 核准可赎回股份
6(q8y(.` approved regional stock 认可地区性证券
W9A F} approved retirement scheme 认可退休金计划
9*CRMkPrd approved subordinated loan 核准附属贷款
7TZ,bD_ arbitrage 套戥；套汇；套利
1 _G+sDw$ arbitrageur 套戥者；套汇者
mWVq>~ arbitrary amount 临时款项
H.[( `wi!I arrangement 措施；安排；协定
\T;(k?28HN arrears 欠款
pEb/ yIT" arrears of pay 欠付薪酬
6N.MC B^ arrears of revenue 逾期未收税款；逾期未收的帐项
<?!%dV{z articles of association 组织章程；组织细则；组织章程细则
u4[rA2Bf8E Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
BR~+CBH ascertainment of profit 确定利润
!\q'{x5C "Asia Clear" “亚洲结算系统”
Z&GjG6 t Asia Commercial Bank Ltd. 亚洲商业银行有限公司
byIP]7Ld Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
kyD*b3MN Asian Development Fund [ADF] 亚洲发展基金
=>xyJ->R Asian dollar bond 亚洲美元债券
kM (,8j Asian dollar market 亚洲美元市场
sg_%=; Asian dollar rate 亚洲美元利率
, .uI> Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
j|y"Lcq Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
zY&/lWW._ asked price 沽盘；喊价；索价；卖方报价
U{3Pk0rZ assessable income 应评税入息
AD"L >7 assessable loss 应评税亏损
a &hj| assessable profit 应评税利润
Z7dV y8J assessable value 应评税值
hDTM\>.c;s assessed profit 估定利润
FW"gj\
assessed value 经评估价值
Odbm"Y assessment 评税；评定；估价；评税单
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assessment number 评税编号；估价编号
)`<7qT_BM assessment of additional tax 补加税评税
PE2O$:b\ assessment of performance 业绩评估；实绩评价
2S-z$Bi}] Assessor 评税主任
8s6^!e& asset price bubbles 资产价格泡沫
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k:{? asset-backed securities 具资产保证的证券
qmbhx9V assets accretion 资产增值
OH vV_ assets and liabilities 资产与负债
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E^EXV assets betterment statement 资产递增表；资产改进表
+Pb@@C& assets lending 实物放款；有抵押贷款
HJOoCf assets of the company passing on the death 死者去世时转移的公司资产
DbH'Qs?z assets pledged as security for liabilities 用作负债抵押的资产
*En4~;l assets portfolio 资产投资组合
#80r?,q assets price 资产价格
lAPPn g` assets quality 资产质素
c4FU@^Vv assets realization 资产变现
e1 P(-V assets refinancing arrangement 资产再集资安排
>2LlBLQ assets securitization 资产证券化
Ly`FU) assets situated outside Hong Kong 在香港以外地方的资产
WizV w&Iv assets stripping 削减资产；拆卖资产
!FbW3p f assets value 资产值
h2o u ] assignee 承让人
E>`gj~ assignment 转让；转让书；转让契
^a;412 assignment of interest 权益转让
BPC> assignment of letters patent and trade mark 专利证书及商标转让
kr5'a: F) assignment of property 物业转让；物业转让书
=_,j89E assignment right 转让权
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j*Y*LB~ assignor 转让人
9I*`~il>{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
oJVpJA0IA Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
.Wvg{ S - associate member 附属会员
Eilo;-El associated body corporate 相联法人团体
3Cl&1K #5 associated company 相联公司；联属公司
Z TK)N associated corporation 相联法团
2)jf~!o)Z Association of Chartered Certified Accountants [ACCA] [United Kingdom]
n.xOu`gj 公认会计师公会〔英国〕
jI,?*n< Association of Futures Exchange Brokers 香港期货经纪协会
-5Ln 3\ O@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
u#v];6N association of underwriters 承保人组织
aUEnQ%YU" assumption of control 接管
LkUi^1((e assurance 担保；保险；转易；转易书
;2 iDa assurance of interest 权益的转易
NIxtT>[+3 at 19XX price 按一九ＸＸ年价格计算
3Vb/Mn!k at a discount 按赔价计算；按贴水价格计算；打折扣
uZ(,7 >0 at a premium 按溢价计算；按升水价格计算
WEk3
4crk at call 通知付款；按通知
6gJc ?+ at constant market price 按固定市价计算
hwd{ ^ at constant price 按固定价格计算
DO9_o 9' at cost 按成本计算
lyQNE3 at current market price 按当时市价计算；按现时市价计算
%pr}Xs(-f at current price 按当时价格计算；按现时价格计算
Hrj@I?4 at factor cost 按要素成本计算；按生产要素成本计算
; $rh&ET at money-of-the-day price 按付款当日价格计算
P/doNv}iG at or better 按指定或较佳价位〔买卖指令〕
oq9gG)F at par 按面值计算；平价
m15> ^i^W at sight 见票即付
=U+_;;F = at the close 按收市盘
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; at the opening 按开市盘
=!P$ [pN2 attestation 见证；见证条款
5u&hp at-the-money option 平价期权
yu @u0vlc attorney 受权人；受托代表人
T,fDH!a attornment 新拥有人承认书
*K2fp=Ns attributable profit 可归属利润
7 DCu#Y[ attributable share value 可归属股份价值
,S\AUU t% Auckland Stock Exchange 奥克兰证券交易所
l. 0|>gj`0 auction 拍卖
K{[N.dX( auctioneer 拍卖商
,ku3;58O< audit 审计；核数
`Fs- z Audit Commission 审计署
&U0Y#11Cx Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
$JZ} =\n7 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
73>Hzpv0 audit review 帐目审查
ck K9@RQ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Qvhz$W[P> audited account 审计帐目；经审计的帐目
t[Ywp!y[ audited annual account 经审计的周年帐目
(G`O[JF audited balance sheet 经审计的资产负债表
NGOyd1 $7N auditor 核数师；核数主任；审计师
Jw)-6WJ!uO auditor's certificate 核数师证明书；审计师证明书
g"Gj8QLDz auditor's report 核数师报告；审计师报告
p-,( P+Np Aussie bond 澳元债券
(GXFPEH8 austerity budget 紧缩预算
j<C p&}X Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Onj)AJ9M0r Australia All Ordinaries Index 澳洲所有普通股票指数
%6HJM| {H Australian Dollar [AUD] 澳元
` } :~,E Australian Options Market 澳大利亚期权市场
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F/{ Australian Securities Commission 澳洲证券事务监察委员会
1OW#_4w/ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1h#UM6 Australian Stock Exchange 澳大利亚证券交易所
Jyo(Etp Austrian Schilling [ATS] 奥地利先令
f~Q]"I8w authentication 认证；鉴证
Y<9]7R(\; authority to purchase 委托购买证；委购书
A,#a?O6m authorization 认可；核准；授权；授权书
+EE(d/ f authorization by direction 指示授权
<A@qN95m authorization by instruction 指令授权
Kuy0C i authorization by warrant 令状授权
nh? ~S` authorization of unit trust 单位信托的认可
J^)=8cy authorized agent 指定代理人
LQ3J$N authorized capital 法定资本
T@x_}a:g authorized clerk 出市员
.rs\%M|X authorized dealer 认可交易商
SQJ
}$#= authorized financial institution 认可财务机构
Yi+$g authorized fund 认可基金
VAet!H +] authorized fund house 获授权的基金公司；认可基金公司
m.2=,,r<Fq authorized institution 认可机构
?Q G?F9? authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
p~NFiZ, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
+[Z cz4\9 authorized insurer 获授权保险人；获认可承保人
XL! ^tMk authorized investment 特准投资项目
5;_&C=[ authorized person 获授权人
Os"T,`F2s authorized representative 获授权代表
x>m=n_ authorized share capital 法定股本
DfV'1s 4y automated quotation system 自动报价系统
ePxwN? Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
bo04y)Iz 自动交易系统〔香港期货交易所有限公司〕
atmTI`i automatic adjustment mechanism 自动调整机制
kb2M3%6 V automatic adjustment system 自动调整系统
*Ph@XkhU Automatic Clearing House 自动票据交换所
E{W(5.kb;i automatic exchange rates accumulation system 自动化汇率累集系统
j^qI~|# Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Y4)v>&H automatic teller machine [ATM] 自动柜员机
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3y{W10" autopay 自动转帐
AAPfU_:
^ available assets 可用资产
6*tbil_G+ available fiscal reserve 现存财政储备
S1D;Xv@ available profit 可用利润
0D:e P`` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
fOkB|E] average 平均；平均数；海损
#xTu { average basic salary 平均基本薪金
Z&j?@k,k average consumer expenditure 平均消费开支；一般消费开支
TB(!*t average cost 平均成本
qbu5aK}+ average cost of land production 增辟土地平均成本
cu#s}* Ip average daily turnover 平均每日成交额
V^ 5Z9! average daily wage rate 平均每日工资率
1H]E:Bq average expenditure pattern 平均开支模式
tDw j~{a~ average growth rate 平均增长率
C8bv%9 average net fixed assets 固定资产平均净值
d 0CFMy6 average of relatives 相对价格平均数
$mZpX:7/u8 average price 平均价格
^#)M,.G^ average propensity to consume 平均消费倾向；一般消费倾向
SE<hZLd" average propensity to save 平均储蓄倾向；一般储蓄倾向
4,P!D3SH average rate 平均率
)'Yoii{dSU average revenue 平均收入；平均收益
!|`vW{v average stock 平均库存；平均存货
g"o),$ tm average yearly rent 平均年租
F\( 7B# avoidance of double taxation 避免双重课税
;$>wuc'L avoidance of tax 避税
