A:
#[ :w A share Ａ股；甲类股份
WOO%YU = abatement of tax 减税；减扣免税额
S! 7g) ABN AMRO Bank N.V. 荷兰银行
iMWW%@U^= above-the-line expenditure 线上项目支出；经常预算支出
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p^ above-the-line receipt 线上项目收入；经常预算收入
Z 5>V{ o ABSA Asia Limited 南非联合亚洲有限公司
j, t~ absolute change 绝对数值变更
L p~^ *j( absolute expenditure 实际开支
b~W)S/wF$P absolute guideline figure 绝对准则数字
8^w/HCC8O absolute interest 绝对权益
\|Qb[{<:, absolute order of discharge 绝对破产解除令
p^8 JLC absolute profit margin 绝对利润幅度
/{DaPqRa absolute value 实值；绝对值
C|6{fd4? absolutely vested interest 绝对既得权益
;i 9>}]6 absorbed cost 已吸收成本；已分摊成本
e}Q>\ t45 absorption 吸收；分摊；合并
vOgLEN&] absorption rate 吸收率；摊配率；分摊率
j@ C0af ACB Finance Limited 亚洲商业财务有限公司
Wg( bD, acceptable form of reciprocity 合理的互惠条件
p ruWO'b` acceptable rate 适当利率；适当汇率
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acceptance agreement 承兑协议
l.7d$8'\ acceptance for honour 参加承兑
_ >v0R' acceptor 承兑人；接受人；受票人
5w-JPjH acceptor for honour 参加承兑人
zKJ. Tj W accident insurance 意外保险
ih!~G5Xi9i Accident Insurance Association of Hong Kong 香港意外保险公会
1#D<ZN accident insurance scheme 意外保险计划
A7(M,4`6 accident year basis 意外年度基准
QUPf *3Oy accommodation 通融；贷款
C<t RU5| accommodation bill 通融票据；空头票据
,xj3w#`zaf accommodation party 汇票代发人
vfXJYw+6_ account balance 帐户余额；帐户结余
{{E jMBg{ account book 帐簿
cDO:'- account collected in advance 预收款项
M;qb7Mu account current book 往来帐簿
x(vai1CrdH account of after-acquired property 事后取得的财产报告
966<I56+ account of defaulter 拖欠帐目
JmjxGcG account payable 应付帐款
\ 522,n` account payee only [A/C payee only] 只可转帐；存入收款人帐户
h^d\xn9GT# account receivable 应收帐款
;>C9@S+ account receivable report 应收帐款报表
S*rO0s: account statement 结单；帐单；会计财务报表
e;;):\p4 account title 帐户名称；会计科目
yId;\o B accountant's report 会计师报告
y.fs,!|%@ Accountant's Report Rules 会计师报告规则
Bhx< g&| j accounting and auditing procedure 会计与审计程序；会计与核数程序
_vIO !*h0 Accounting Arrangements 《会计安排》
fkBLrw accounting basis 会计基础
k<, u 0 accounting by Official Receiver 破产管理署署长呈交的帐目
&GU@ 8 Accounting Circular 《会计通告》
/p}{#DLB accounting class 会计类别
L"^. 0*X/d accounting date 记帐日期；会计结算日期
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VvI accounting for money 款项核算
~B*~'I9b* Accounting Officer 会计主任
*N'hA5.z accounting period 会计报告期；会计期
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accounting policy 会计政策；会计方针
mo* '"/ accounting practice 会计惯例
`+^sW#ki accounting principle 会计准则
@% H8"A accounting record 会计记录
w~{| S7/ accounting report 会计报告
wlL8X7+: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0`Gai2\1@ Accounting Society of China 中国会计学会
R|H [lbw accounting statement 会计报表
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uk`pj[l accounting system 会计制度；会计系统
Me<du&
T accounting transaction 会计事项；帐务交易
\KN dZC?V2 accounting treatment 会计处理
r!~(R+,c accounting year 会计年度
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[!X>w&z| accretion 增值；添加
.c: )Qli accrual 应计项目；应累算数目
rd|crD 3 accrual basis 应计制；权责发生制
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5a accrual basis accounting 应计制会计；权责发生制会计
WzlS^bZ accrue 应累算；应计
-^R b7 g- accrued benefit 应累算利益
iz$FcA] accrued charges 应计费用
)+*{Y$/U accrued cumulative preference share dividend 应累算的累积优先股股息
}z?xGW/k accrued expenses 应累算费用
:Dt\:`(r' accrued interest payable 应付利息；应计未付利息
RZe#|k+
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363cuRP accrued right 累算权益
C v P`2S\ accruing profit 应累算的利润
O!yakU+ accumulated fiscal reserve 累积财政储备
hMz&JJ&B accumulated profit 累积利润；滚存溢利
;fj9 n- accumulated reserve 累积储备
2H3 (HZv accumulation of surplus income 累积收益盈余
7:h<`_HT(X acquired assets 既得资产
'1]+8E
`Z acquisition 收购；购置；取得
KCl &H acquisition cost 购置成本
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'0P acquisition expenses 购置费用
{f&NStiB acquisition of 100% interest 收购全部股权
90?,-6 acquisition of control 取得控制权
V8\$` NE P acquisition of fixed assets 购置固定资产
m:b^,2"g acquisition of shell “买壳”
6 TY){P w acquisition price 收购价
-!i;7[N act of God 天灾
~~ U < acting partner 执事合伙人
6#fOCr ;f7 active market 买卖活跃的市场；交投畅旺的市场；旺市
j= FMYd8$y active partner 积极参与的合伙人
YN4"O> active trading 交投活跃
\m%J`{Mt actual circulation 实际流通
g%X &f_@ actual cost 实际成本
~c!Rx' actual expenditure 实际开支；实际支出
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actual income 实际入息；实际收入；实际收益
XynU/Go, actual market 现货市场
< sO?ev[ actual price 现货价；实际价格
#>@<n3rq actual profit 实际利润
<Kh?Ad>N actual quotation 实盘；实际价位；实际报价
? _8%h`z actual year basis 按实际年度计算
y-%nJD $ actuals 实货
Xm%iPrl D actuarial investigation 精算调查
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lH; actuarial principle 精算原则
V;H
d)v( j actuarial report 精算师报告
_k6x=V;9g Actuarial Society of Hong Kong 香港精算学会
D akLD~H; actuarial valuation 精算师估值
i^/
eN actuary 精算师
p
"/(>8 ad referendum agreement 暂定协议；有待覆核的协定
tF<^9stM ad valorem duty 从价税；按值征税
#"hJpyW 4V ad valorem duty system 从价税制
kV_#9z7% ad valorem fee 从价费
Ft )t`E'%j ad valorem tariff 从价关税
qo)Q}0 additional allowance 额外免税额
S^|$23} additional amount for unexpired risk 未过期风险的额外款额
,Y$F7& additional assessable profit 补加应评税利润
} /[_ additional assessment 补加评税
z~ BD(FDI additional commitment 额外承担
k& WS$R?u additional commitment vote 额外承担拨款
GSC{F#:z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?]s%(R,B5 additional dependent parent allowance 供养父母额外免税额
t8t }7XD
additional provision 额外拨款
~5FS|[1L additional stamp duty 附加印花税
1NuR/DO additional tax 补加税罚款；补加税款
fS5GICx8R Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
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ded&D adjudged bankrupt 被裁定破产
79 TPg adjudicated bankrupt 裁定破产人
+ .S#= adjudication fee 裁定费；评定印花税额手续费；评估契据费
J 5Wz 4`' adjudication of bankruptcy 裁定破产；宣告破产
CEbzJ adjudication of insolvency 裁定无力偿还债务
y> >vGU; adjusted actual 经调整的实数；调整后的实数
qUifw @ adjusted current assets 经调整的流动资产；调整后的流动资产
/&*m1EN#o adjusted figure 经调整的数字；调整后的数额
v&p,Clt-2 adjusted liabilities 经调整的负债；调整后的负债
kw 6cFz adjusted loss 经调整的亏损；调整后的亏损
j#7wyi5q adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
}A^ 1q5 adjusted profit 经调整的利润；调整后的利润
7fap* adjusted surplus 经调整的盈余额；调整后的盈余额
j|&{e91,? adjusted value 经调整的价值；调整后的价值
V xp$#3 ;S adjustment 调整；修订；理算〔保险〕
O|HIO&M adjustment centre 调剂中心
<sgZ3*, A adjustment lag 调整过程的时间差距；调整时差
\_lG#p| adjustment mechanism 调整机制
|P^]@om adjustment of loss 亏损调整
B jH ~Ml2 adjustment process 调整过程；调整程序
=Dh$yC-Zr adjustment range 调整幅度
M4zX*&w.T administered exchange rate 受管制汇率
44'=;/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
n33J TqX administration expenses 行政费用
1y}, 9ym administration fee 手续费；行政费
->#y (} administration in bankruptcy 破产管理
c_@XQ&DC` administration order 遗产管理令
3Dx Z#/! administrator 管理人；遗产管理人
&=v/VRan[ administrator of the estate 遗产管理人
<^CYxy admission of debt 债项承认书
I++W0wa.n admission of proof 接纳债权证明
xIS\4]F?r advance 放贷款项；垫付款项；预支款项；预付款项
-@YVe:$%b advance account 暂支帐目；预付款帐户
f %bc64N( advance compensation 预付补偿金
DkDw>Nx<rs advance from shareholder 股东垫款
70'} f advance pending reimbursement 预支以待日后付还
Bv2z4D4f+ advanced economy 先进经济体系
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{5!| advancement 预付；预付财产
v9Z lNA7m! advances warrant 垫款令
1 ;_{US5FR advancing 贷出
HF*j`} adverse balance 逆差
B`g<G e~ adverse exchange 逆汇
Q
mb[ e> advertisement addressed to shareholders 在报章刊登的致股东通告
fQ=&@ >e advice for collection 托收通知书
&Pmc"9Rl advice of drawing 提款通知书；汇票通知书
)p^m}N 6M] advice of payment 付款通知
ExN j|* Advisory Committee [Securities and Futures Commission]
zkjPLeX 谘询委员会〔证券及期货事务监察委员会〕
hknwis%y Advisory Committee on Diversification 经济多元化谘询委员会
fl} rz affidavit 誓章；遗产申报誓章
skk-.9 affidavit of no receipt 述明无收款的誓章
6 'RZ affiliate 联号；联营公司；附属公司
Z-N-9E affiliated company 附属公司；联号；联营公司
Iq4 Kgc affirmation [estate duty] 非宗教式宣誓〔遗产税〕
s5c! ^,L8 affordability 负担能力
N,WI{* African Development Bank [AfDB] 非洲开发银行
D< nlb- after-acquired property 事后取得的财产
DZHrR:q?e after-hours dealing 市后交易
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}20=I+ after-tax profit 税后盈利；税后利润；税后溢利
9F 2w.(m agency agreement 代理协议
c*y$bf< agency expenses 代理机构的开支
LVPt*S= / agency fee 代理费
ke3HK9P; Agency Law 《代理法》
- XE79 fQ agent 代理人；承销人
q`/amI0 agent of company 公司代理人
1VhoJGH;C agent's fee 代理人费；经纪费
IUh5r(d 68 aggregate 总计；总数；总体数字
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[)3E aggregate amount 总款额；总额
L eG7x 7n aggregate assets and liabilities 总体资产与负债
r[.zLXgK aggregate at constant price 按固定价格计算的总体数字
N oX_? aggregate demand 总需求
o7_MMeQ4 aggregate gross position 总持仓量
J{nyo1A aggregate limit 总限额
Nb ^zkg aggregate of salaries tax 合计薪俸税
/3)YWFZZc aggregate performance 总体表现；总体业绩
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aggregate supply 总体供应
}XfS#Xr1aV aggregate surplus 总盈余
zCK y`u . aggregate total 整体总额
6Nfof aggregate value 总值；合计价值
ka?IX9t\ aggregated basis 合计基准
L Q I: ]d aggregated net chargeable income 合计应课税入息实额
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xfc-Q aggregation 合并计算；合计；总和
Bq$e|t)' aggregation of incomes of husband and wife 夫妇入息合并计算
-4*'WzWr aggregation of property 财产的总和
s=^r/Sz902 agio 差价；贴水
u^#4G7 < 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》
W (=Wg|cr Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
]wkSAi5z* 《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》
'8 r 8
^g[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
dO 1-c` 《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》
88 tFB Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
()@.;R.Z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{V]Qwz)1 agreement for a settlement 授产协议
&;6|nl9; agreement for assignment 转让协议
|d/x~t= agreement for sale 售卖协议；买卖协议
br34Eh agreement for sale and purchase 买卖协议
2FZ 0c/[& agreement for the payment of interest 支付利息协议
<FUqD0sQ agreement for the repayment of money 还款协议
|xsV(jK8 agreement of reinsurance 再保险协议
AiyvHt Agricultural Bank of China 中国农业银行
ps!5HZ2: air passenger departure tax 飞机乘客离境税
Vq\ . .!y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3PvZ_!G airport tax 机场税
P`Hd*xh".j alcohol duty 酒精税
_V_8p) % alienation 让与；让渡；转让
a'_MhJ zs alimony 生活费；赡养费
\p>]G[g All Ordinaries Index [AOI] 所有普通股指数
[#hl}q(P# all risks 全险；综合险
4pfix1F g All Sales Record for Stock Market 《股票市场成交报告》
rj2r# {[ Allied Capital Resources Limited 新联财务有限公司
Vq .!(x all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Kc JP^ allocation letter 拨款信件
c :?#zX allocation of fund 分配款项；预留款项
%vf2||a$BS allocation of profit 利润分配；溢利分配
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\GFm allocation warrant 拨款令
'K;4102\ allotment 分配；配股
CfkNy[}= allotment notice 股份配售通知；配股通知
=E{{/%u{{S allotment of shares 股份分配
.q_uJ_qu- allowable 可获宽免；免税的
( l3UNP allowable business loss 可扣除的营业亏损
rB.=f[aX[ allowable expenses 可扣税的支出
I9:G9 allowance 免税额；津贴；备抵；准备金
9Th32}H allowance for debts 债项的免税额
e\d5SKY allowance for depreciation by wear and tear 耗损折旧免税额
[5RFQ! allowance for funeral expenses 殡殓费的免税额
E1l\~%A allowance for inflation 为通货膨胀而预留的款项；通胀准备金
4P O%qO allowance for repairs and outgoings 修葺及支出方面的免税额
yv!''F:9F allowance to debtor 给债务人的津贴
%|D\j -~ alteration of capital 资本更改
;G4HMtL alternate trustee 候补受托人
hd sgOu amalgamation 合并
DmXDg7y7s ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
@Q$ /eL ambit of charges 征税范围；收费范围
aiR|.opIb amended valuation 经修订的估值
uJ IRk$ American Commodities Exchange 美国商品交易所
@ V7ooo! American Express Bank Limited 美国运通银行
-KIVnV=&m American Stock Exchange 美国证券交易所
A<YZ BR_ amortization 摊销
U2[3S\@ amount due from banks 存放银行同业的款项
\c9t]py<.h amount due from banks abroad 存放海外银行同业的款项
48 ~m=mI amount due from holding companies 控股公司欠款
l# !@{ < amount due from local banks 存放本港银行同业的款项
'&p f amount due to banks 银行同业的存款
ld!6|~0U amount due to banks abroad 海外银行同业的存款
O)U$Ef amount due to holding companies 控股公司存款
{0)WS}& amount due to local banks 本港银行同业的存款
VHgF#6' amount due to outport banks 外埠银行同业的存款
K)h" G#NZM amount for note issue 发行纸币的款额
I7G\X#,iz amount of bond 担保契据的款额
7uv/@(J"$ amount of consideration 代价款额
8JtI&aH-L amount of contribution 供款数额
=|6^)lt$ amount of indebtedness 负债款额
Z+``/Q]>+ amount of principal of the loan 贷款本金额
9s\i(/RxW amount of rates chargeable 应征差饷数额
U7*VIRibv+ amount of share capital 股本额
3h D2C'KD amount of sums assured 承保款额
](9{}DHV amount of variation 变动幅度
G7/?hky 0. amount of vote 拨款数额
qh)!| B amount payable 应付款额
-9H!j4]T? amount receivable 应收款额
N}l]Ilm$34 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3Q*RR"3 analysis 分析
OO !S
w ancillary risk 附属风险
S\v&{ annual account 周年帐目；周年帐目报表；年度决算；年结
n6%jhv9H annual accounting date 年结日期
;8;~ C " annual allowance 每年免税额；年积金；年度津贴；年津
tRUs Zl annual balance 年度余额
'a-5 U TT annual disposable income 每年可动用收入
*nsnX/e(- annual estimates 周年预算
pZ_FVID annual fee 年费
LKf 5r,C annual general meeting 周年大会
!aW*dD61 annual growth rate 年增率；每年增长率
:`>+f. ) annual long-term supplement 长期个案每年补助金
~U7\ LBF annual pensionable emolument 可供计算退休金的年薪
)Py+jc. annual report 年报
Z '> eT) Annual Report on the Consumer Price Index 《消费物价指数年报》
G%p!os\> annual return 周年报表；周年申报表；每年报税表格
:WfB!4%! Annual Return Rules 《周年报表规则》
B 1d%# annual review of consumer prices 每年消费物价回顾
}d~FT re annual roll-forward basis 逐年延展方式
]!t YrSM ! annual salary 年薪
y9G 57D annual statement 年度报表；年度决算表
VI|DM x
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
QnP?; annuitant 年金受益人
' ! UF& annuity 年金
uDE91.pUkr annuity contract 年金合约
Sj{rvW annuity on human life 人寿年金
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1[g jb(( ante-dated cheque 倒填日期支票
.f92^lu9 anticipated expenditure 预期开支
}_kI> anticipated net profit 预期纯利
5k%N<e` ` anticipated revenue 预期收入
bhm~Ii anti-inflation measure 反通货膨胀措施
$jeDVH anti-inflationary stance 反通货膨胀立场
(fGJP*YO apparent deficit 表面赤字
SVs~, apparent financial solvency 表面偿债能力
xwH|ryfs,Z apparent partner 表面合伙人
E'BH7JV application for personal assessment 个人入息课税申请书
_@~kYz application of fund 资金应用
FU qhSW application to release as liquidator and to destruct the books of accounts and documents
dW^_tzfF7 申请免除清盘人职务及毁灭帐簿与文件
oIL+@}u7 appointed actuary 委任精算师
w7t"&=pF7 appointed auditor 委任核数师；委任审计师
A 6x_! appointed trustee 委任的受托人
^`>Ysc(@& appointer 委任人
N>6yacTB apportioned pro rata 按比例分摊
u.L8tR:( apportionment 分配；分摊
g*AD$": Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
u &d v[ apportionment formula 分摊方程式
Yq hz(&*) apportionment of estate duty 遗产税的分摊
! ?U^+)^$ appraisal 估价；评估
Mevyj;1t appreciable growth 可观增长
k89gJ5B$ appreciable impact 显着影响
(+K of appreciable increase 可观增长
'3_B1iAv appreciation 增值；升值
NK#"qK""k appreciation against other currencies 相对其他货币升值
%]sEt{ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
8.Own=G? appreciation tax 增值税
:V-}Sde appropriation 拨款；拨用；拨付
a9EI7pnq appropriation account 拨款帐目
*~<]|H 5~ Appropriation Bill 拨款法案
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appropriation-in-aid system 补助拨款办法
E=_B@VJknW approved assets 核准资产
wyzBkRg. approved basket stock 认可一篮子证券
iJKm27 "> approved budget 核准预算
zm3MOH^a approved charitable donation 认可慈善捐款
~lalc ^ approved charitable institution 认可慈善机构
8.%a "sxr approved currency 核准货币；认可货币
cA*X$j6 approved estimates 核准预算
HxqV[|}0u approved estimates of expenditure 核准开支预算
7F9g:r/^ approved overseas insurer 核准海外保险人
$?A Uk approved overseas trust company 核准海外信托公司
dZiWVa approved pooled investment fund 核准汇集投资基金
u*-<5& X approved provident fund scheme 认可公积金计划
L z>{FOR approved provision 核准拨款
rNzhP*Fw approved redeemable share 核准可赎回股份
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approved regional stock 认可地区性证券
`J ,~hK approved retirement scheme 认可退休金计划
/'=^^%&:B approved subordinated loan 核准附属贷款
-^xKG'uth arbitrage 套戥；套汇；套利
J!fc)h arbitrageur 套戥者；套汇者
=#")G1A arbitrary amount 临时款项
'S D|ObBY arrangement 措施；安排；协定
Y <i}"eI* arrears 欠款
Pc;
1 4M arrears of pay 欠付薪酬
' /< b[ arrears of revenue 逾期未收税款；逾期未收的帐项
4k2c mM$ articles of association 组织章程；组织细则；组织章程细则
yb.|7U?/x Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
<QW1fE ascertainment of profit 确定利润
:8| 3V~%m "Asia Clear" “亚洲结算系统”
*Qwhi&k Asia Commercial Bank Ltd. 亚洲商业银行有限公司
KRR^? Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
< <zz*;RJJ Asian Development Fund [ADF] 亚洲发展基金
6M vR R Asian dollar bond 亚洲美元债券
7
} MJK) Asian dollar market 亚洲美元市场
-0IFPL8 Asian dollar rate 亚洲美元利率
V45Udwp ^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|e; z"-3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>iWf7-: asked price 沽盘；喊价；索价；卖方报价
Cv(N5mA2 assessable income 应评税入息
Ho8.-QSG assessable loss 应评税亏损
Yl~?MOk assessable profit 应评税利润
2c`=S5 assessable value 应评税值
?gMrcc/{ assessed profit 估定利润
R qjDMN: assessed value 经评估价值
Qnb?hvb"d assessment 评税；评定；估价；评税单
+-YuBVHL assessment number 评税编号；估价编号
T& MS_E&; assessment of additional tax 补加税评税
M*@ aA
XM assessment of performance 业绩评估；实绩评价
I )%jPH:ua Assessor 评税主任
OO+#KyU asset price bubbles 资产价格泡沫
}xlmsOHuI asset-backed securities 具资产保证的证券
7{ 6. assets accretion 资产增值
+X(^ Q@ assets and liabilities 资产与负债
Y+`-~ 88 assets betterment statement 资产递增表；资产改进表
{)gd|JV * assets lending 实物放款；有抵押贷款
{s' _zS z assets of the company passing on the death 死者去世时转移的公司资产
p6l@O3 assets pledged as security for liabilities 用作负债抵押的资产
TvG:T {jwy assets portfolio 资产投资组合
gsm^{jB assets price 资产价格
)MW}!U9G assets quality 资产质素
}' 0Xz9/ l assets realization 资产变现
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nP]!A5 assets refinancing arrangement 资产再集资安排
#|1QA3KzO assets securitization 资产证券化
=y]b|"s~2 assets situated outside Hong Kong 在香港以外地方的资产
R9-JjG2v assets stripping 削减资产；拆卖资产
eh/OCzWH assets value 资产值
]S aH/$ assignee 承让人
k3.p@8@: assignment 转让；转让书；转让契
T9<nD"=: assignment of interest 权益转让
Zy3&Zt assignment of letters patent and trade mark 专利证书及商标转让
4lf36K , assignment of property 物业转让；物业转让书
m7eIhmP assignment right 转让权
0 THAI assignor 转让人
~#km0<r? associate 有联系的人；有关连人士；相联者；合伙人；联系人
:. <TWBo V Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
eo52X &I associate member 附属会员
gWH9=%! associated body corporate 相联法人团体
LU7)F,ok associated company 相联公司；联属公司
A.x} %v,E associated corporation 相联法团
$ 14DTjj Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Y"rV[oe 公认会计师公会〔英国〕
!;!~5 "0~" Association of Futures Exchange Brokers 香港期货经纪协会
+5|nCp6||j Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
=i>F^7)U1 association of underwriters 承保人组织
ko> O ~@r assumption of control 接管
EAXU{dRV assurance 担保；保险；转易；转易书
LP6FSo~K assurance of interest 权益的转易
w >BFg b? at 19XX price 按一九ＸＸ年价格计算
& u\z
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+F&]BZ at a premium 按溢价计算；按升水价格计算
+ENW=N at call 通知付款；按通知
(KImqB$i. at constant market price 按固定市价计算
CvWEXY_P2 at constant price 按固定价格计算
?q }wl\"8 at cost 按成本计算
JJ=is}S| at current market price 按当时市价计算；按现时市价计算
"{"2h>o#D} at current price 按当时价格计算；按现时价格计算
ZboJszNb; at factor cost 按要素成本计算；按生产要素成本计算
i*w-Q= at money-of-the-day price 按付款当日价格计算
5T3>fw2G at or better 按指定或较佳价位〔买卖指令〕
t% B! \] at par 按面值计算；平价
R AQ;O at sight 见票即付
'#::ba[9w at the close 按收市盘
h`rjD d at the opening 按开市盘
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attestation 见证；见证条款
R:^?6f<Z} at-the-money option 平价期权
+p<R'/ attorney 受权人；受托代表人
= >%%]0 attornment 新拥有人承认书
B^Mtj5Oc attributable profit 可归属利润
-gGK(PIf attributable share value 可归属股份价值
!T Z/PqcE Auckland Stock Exchange 奥克兰证券交易所
)stWr r& auction 拍卖
B2WX#/ lgd auctioneer 拍卖商
rh&Eu qE% audit 审计；核数
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4H Audit Commission 审计署
<OfzE5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
c7!`d .{90 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〕
Cbvl( ( audit review 帐目审查
A0u:Fm{E Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8\
;G+ audited account 审计帐目；经审计的帐目
-\C6j audited annual account 经审计的周年帐目
Qnx92 audited balance sheet 经审计的资产负债表
o xu9v/ auditor 核数师；核数主任；审计师
K05Y;URbd auditor's certificate 核数师证明书；审计师证明书
Qs X 59d auditor's report 核数师报告；审计师报告
qk1D# 1vl Aussie bond 澳元债券
%GiO 1:t austerity budget 紧缩预算
geSo#mV Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
1)Bi>X Australia All Ordinaries Index 澳洲所有普通股票指数
:.df( 1(RL Australian Dollar [AUD] 澳元
T-i]O *u Australian Options Market 澳大利亚期权市场
Q9zpX{JT Australian Securities Commission 澳洲证券事务监察委员会
%,D%Q~ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
{5-{f=Rk Australian Stock Exchange 澳大利亚证券交易所
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Austrian Schilling [ATS] 奥地利先令
G{=$/&St authentication 认证；鉴证
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;7+ authority to purchase 委托购买证；委购书
%k)I =| authorization 认可；核准；授权；授权书
pT$AdvI] authorization by direction 指示授权
&uW.V+ 3 authorization by instruction 指令授权
# |[@Due authorization by warrant 令状授权
$0 zL authorization of unit trust 单位信托的认可
o}Np}PE6 authorized agent 指定代理人
FWTl:LqFO authorized capital 法定资本
. tsB$,/ authorized clerk 出市员
tTp`e0L*m authorized dealer 认可交易商
%y+j~]^: authorized financial institution 认可财务机构
--)[>6)I authorized fund 认可基金
8}T3Fig,q authorized fund house 获授权的基金公司；认可基金公司
)E 2Lf ] authorized institution 认可机构
&r! >2$B\ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
dsuW4 ^ l authorized insurer 获授权保险人；获认可承保人
jzMGRN/67 authorized investment 特准投资项目
=ab}.dW C authorized person 获授权人
b"bj|qF~E authorized representative 获授权代表
k]5L\]>y authorized share capital 法定股本
TY?io@ automated quotation system 自动报价系统
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:I Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
h(sKGCG 自动交易系统〔香港期货交易所有限公司〕
i .4[]f[/h automatic adjustment mechanism 自动调整机制
n(VM GCZPV automatic adjustment system 自动调整系统
!W^II>Y Automatic Clearing House 自动票据交换所
-bfd><bs automatic exchange rates accumulation system 自动化汇率累集系统
[' 1?'* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
7B`0mK3 automatic teller machine [ATM] 自动柜员机
c7wgjQ[
autopay 自动转帐
R .;59s available assets 可用资产
>z$|O> j available fiscal reserve 现存财政储备
DR8dJ# available profit 可用利润
<:-&yDh u Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
! iqz 4E average 平均；平均数；海损
,#Y".23G average basic salary 平均基本薪金
(6'Hzl^ Kp average consumer expenditure 平均消费开支；一般消费开支
wX;NU4)n average cost 平均成本
0X w?} average cost of land production 增辟土地平均成本
W# \4"'=I average daily turnover 平均每日成交额
3I(H.u average daily wage rate 平均每日工资率
sOmYQ{R average expenditure pattern 平均开支模式
xw
Qkk average growth rate 平均增长率
XW:(FzF average net fixed assets 固定资产平均净值
30"G%DF d average of relatives 相对价格平均数
2Y{9Df average price 平均价格
"&F/'';0}E average propensity to consume 平均消费倾向；一般消费倾向
r$zXb9a|< average propensity to save 平均储蓄倾向；一般储蓄倾向
E;0"1
P|S average rate 平均率
AWcP OU average revenue 平均收入；平均收益
#*@Yil=1 average stock 平均库存；平均存货
'"a8< 7 average yearly rent 平均年租
tvILLR avoidance of double taxation 避免双重课税
a 8TE avoidance of tax 避税
