A:
p" UdD A share Ａ股；甲类股份
MoX~ZewWR abatement of tax 减税；减扣免税额
wJ%;\0 6 ABN AMRO Bank N.V. 荷兰银行
*
",/7( above-the-line expenditure 线上项目支出；经常预算支出
fR$_=WWN>h above-the-line receipt 线上项目收入；经常预算收入
' %&gER ABSA Asia Limited 南非联合亚洲有限公司
js..k*j absolute change 绝对数值变更
^P}jn`4 absolute expenditure 实际开支
d^(7\lw| absolute guideline figure 绝对准则数字
`i:DmIoz absolute interest 绝对权益
@?vC4+' absolute order of discharge 绝对破产解除令
PptVneujI absolute profit margin 绝对利润幅度
R9z:K_d, absolute value 实值；绝对值
6Lb(oY}\3 absolutely vested interest 绝对既得权益
?XIB\7} absorbed cost 已吸收成本；已分摊成本
2Pm[
kD4E= absorption 吸收；分摊；合并
)4 MM>Q absorption rate 吸收率；摊配率；分摊率
u _mtdB' ACB Finance Limited 亚洲商业财务有限公司
bpx
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Db`SNk= acceptable rate 适当利率；适当汇率
S
T1V acceptance agreement 承兑协议
]T:a&DHC acceptance for honour 参加承兑
R0 g^0K. acceptor 承兑人；接受人；受票人
#=g1V?D acceptor for honour 参加承兑人
1p5n}| accident insurance 意外保险
1) o6jGQ Accident Insurance Association of Hong Kong 香港意外保险公会
>'1 [Bh accident insurance scheme 意外保险计划
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p9 accident year basis 意外年度基准
Fc6o6GyL|o accommodation 通融；贷款
S 6C I+W accommodation bill 通融票据；空头票据
y<g1q"F accommodation party 汇票代发人
[o"<DP6w account balance 帐户余额；帐户结余
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t? e^ account book 帐簿
D
0 O^=v| account collected in advance 预收款项
Fd86P .Df account current book 往来帐簿
]?6Pt: N2 account of after-acquired property 事后取得的财产报告
&.l^> # account of defaulter 拖欠帐目
hGy[L3 { account payable 应付帐款
1.tAl6] account payee only [A/C payee only] 只可转帐；存入收款人帐户
vvI23!H account receivable 应收帐款
2Onp{,'} account receivable report 应收帐款报表
:o 8XG account statement 结单；帐单；会计财务报表
S54q?sb_ account title 帐户名称；会计科目
TtQ'I}7q accountant's report 会计师报告
({OQ
JBC Accountant's Report Rules 会计师报告规则
" vka7r accounting and auditing procedure 会计与审计程序；会计与核数程序
XkPE%m_5D Accounting Arrangements 《会计安排》
= ;cTm5d;T accounting basis 会计基础
s(Bcw`'# accounting by Official Receiver 破产管理署署长呈交的帐目
)Yu Accounting Circular 《会计通告》
er8T:.Py accounting class 会计类别
;
I;&O5Y accounting date 记帐日期；会计结算日期
w *M&@+3I accounting for money 款项核算
%E\zR/ Accounting Officer 会计主任
X- ZZLl# accounting period 会计报告期；会计期
V,h}l" accounting policy 会计政策；会计方针
(^NYC$ZxM= accounting practice 会计惯例
SK*z4 p accounting principle 会计准则
3 ;R Q\{eM accounting record 会计记录
R4y] <8} accounting report 会计报告
M$48}q+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ZZ n$N- Accounting Society of China 中国会计学会
r3B}d*v accounting statement 会计报表
]9N&I/- accounting system 会计制度；会计系统
Mbp7%^E"A accounting transaction 会计事项；帐务交易
N[r Ab*iT accounting treatment 会计处理
Y}]-o9Rl accounting year 会计年度
iInWw"VbKe accretion 增值；添加
W c Gg accrual 应计项目；应累算数目
4{@{VsXN accrual basis 应计制；权责发生制
BsU}HuQZQ accrual basis accounting 应计制会计；权责发生制会计
,v<7O_A/e accrue 应累算；应计
]rG/?1'^i accrued benefit 应累算利益
/9e?uC6 accrued charges 应计费用
n$F~ accrued cumulative preference share dividend 应累算的累积优先股股息
Fw S>V2R accrued expenses 应累算费用
\xlG 3nz accrued interest payable 应付利息；应计未付利息
M!46^q~- accrued interest receivable 应收利息；应计未收利息
L>h|1ZK accrued right 累算权益
N;`/>R4|I accruing profit 应累算的利润
g/FZ?Wo accumulated fiscal reserve 累积财政储备
kH5D%`Kw accumulated profit 累积利润；滚存溢利
31~nay15 accumulated reserve 累积储备
9Pb6Z} accumulation of surplus income 累积收益盈余
L#",.x acquired assets 既得资产
35Yf,@VO acquisition 收购；购置；取得
nwp(% fBo acquisition cost 购置成本
wFX9F3m acquisition expenses 购置费用
Gl@{y ( acquisition of 100% interest 收购全部股权
UE{$hLI?g acquisition of control 取得控制权
1ysQvz acquisition of fixed assets 购置固定资产
Mf2F LrAh acquisition of shell “买壳”
q 3<kr<SP acquisition price 收购价
t/}NX[q act of God 天灾
^v `naA( acting partner 执事合伙人
ftG3!} active market 买卖活跃的市场；交投畅旺的市场；旺市
9 QaE)wt active partner 积极参与的合伙人
?ac4GA( active trading 交投活跃
/O5&)%N actual circulation 实际流通
e P,bFc actual cost 实际成本
QtwQVOK actual expenditure 实际开支；实际支出
pI:,Lt1B actual income 实际入息；实际收入；实际收益
.faf!3 d actual market 现货市场
Y
hQ)M5 actual price 现货价；实际价格
N+ak{3 actual profit 实际利润
8qqN0"{, actual quotation 实盘；实际价位；实际报价
vTgx7gP actual year basis 按实际年度计算
x_ /}R3d actuals 实货
n1JtY75#,/ actuarial investigation 精算调查
j*5IRzK1%0 actuarial principle 精算原则
8P zGUn;\ actuarial report 精算师报告
j.ucv Actuarial Society of Hong Kong 香港精算学会
qi B~ actuarial valuation 精算师估值
D#G%WT/" actuary 精算师
>{N}UNZ$} ad referendum agreement 暂定协议；有待覆核的协定
c:.~%AJx ad valorem duty 从价税；按值征税
^nK<t?KS ad valorem duty system 从价税制
x9,jX d ad valorem fee 从价费
.[ }G{%M~[ ad valorem tariff 从价关税
z)S6f79`Q additional allowance 额外免税额
f"KrPx!^b additional amount for unexpired risk 未过期风险的额外款额
\XPGA uEo additional assessable profit 补加应评税利润
a% e` additional assessment 补加评税
hbOXR.0z additional commitment 额外承担
Z4EmRa30 p additional commitment vote 额外承担拨款
&iInru3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
s/=% kCo additional dependent parent allowance 供养父母额外免税额
4 s ax additional provision 额外拨款
'S1 u@p,q additional stamp duty 附加印花税
G[\T bPh additional tax 补加税罚款；补加税款
0|RofL&o Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
?+))J~@t adjudged bankrupt 被裁定破产
D3 yTN" adjudicated bankrupt 裁定破产人
r| =1{N x adjudication fee 裁定费；评定印花税额手续费；评估契据费
Jup)A`64 adjudication of bankruptcy 裁定破产；宣告破产
ICb!AsL adjudication of insolvency 裁定无力偿还债务
8[KKi ~A adjusted actual 经调整的实数；调整后的实数
58Ce>*~ adjusted current assets 经调整的流动资产；调整后的流动资产
ov,|`FdU^T adjusted figure 经调整的数字；调整后的数额
QYMfxpi C adjusted liabilities 经调整的负债；调整后的负债
yo=L1; H adjusted loss 经调整的亏损；调整后的亏损
{u/1ph- adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Y@` uBB[ adjusted profit 经调整的利润；调整后的利润
U
fyhd adjusted surplus 经调整的盈余额；调整后的盈余额
c 3 O/#* adjusted value 经调整的价值；调整后的价值
F?|Efpzow? adjustment 调整；修订；理算〔保险〕
*m}8L%<HT adjustment centre 调剂中心
X>Vc4n<} adjustment lag 调整过程的时间差距；调整时差
=w! ik9 adjustment mechanism 调整机制
~x^y5[5{ adjustment of loss 亏损调整
Wk <fNHg adjustment process 调整过程；调整程序
u0h%4 f!X adjustment range 调整幅度
Td'Mc -/ administered exchange rate 受管制汇率
RbX9PF"|+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
)"S% 'myj administration expenses 行政费用
E=N$JM administration fee 手续费；行政费
@ QQ%09* administration in bankruptcy 破产管理
)A$"COM 4 administration order 遗产管理令
D xV=S0P administrator 管理人；遗产管理人
${Mz O i administrator of the estate 遗产管理人
x-m *p^} admission of debt 债项承认书
T@tsM|pI admission of proof 接纳债权证明
(T _-`N| advance 放贷款项；垫付款项；预支款项；预付款项
hO ]F\0 + advance account 暂支帐目；预付款帐户
b3^:Bh9 advance compensation 预付补偿金
`* 3A7y advance from shareholder 股东垫款
z_!IA
] v advance pending reimbursement 预支以待日后付还
==OU d6e} advanced economy 先进经济体系
/)6T>/ advancement 预付；预付财产
&t[[4+Qt advances warrant 垫款令
`9co7[Z advancing 贷出
WM'!|lg adverse balance 逆差
d ItfR'$ adverse exchange 逆汇
orFwy! advertisement addressed to shareholders 在报章刊登的致股东通告
&KjMw :l advice for collection 托收通知书
#NW+t|E advice of drawing 提款通知书；汇票通知书
Jt=- > advice of payment 付款通知
`q c"JB Advisory Committee [Securities and Futures Commission]
~t)cbF(UO 谘询委员会〔证券及期货事务监察委员会〕
,* J@ic7" Advisory Committee on Diversification 经济多元化谘询委员会
s/tLY/U/ affidavit 誓章；遗产申报誓章
Xg C^-A w affidavit of no receipt 述明无收款的誓章
f6% k;R.Wz affiliate 联号；联营公司；附属公司
9j:]<?D,A affiliated company 附属公司；联号；联营公司
kk /# &b2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'F d+1
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`eM ZhY o African Development Bank [AfDB] 非洲开发银行
gz~oQ
l)zJ after-acquired property 事后取得的财产
@G" nkB
after-hours dealing 市后交易
)Ka-vX)D@ after-tax profit 税后盈利；税后利润；税后溢利
:)~l3:O agency agreement 代理协议
a+E
8s7C/D agency expenses 代理机构的开支
DK74s agency fee 代理费
e Ucb e 33 Agency Law 《代理法》
h m RmU{(Y agent 代理人；承销人
x/DV> Nfn agent of company 公司代理人
8ttJ\ m agent's fee 代理人费；经纪费
]q1w@)]n} aggregate 总计；总数；总体数字
J"C9z{[Z & aggregate amount 总款额；总额
/oT~CB.. aggregate assets and liabilities 总体资产与负债
DyN[Yp|V aggregate at constant price 按固定价格计算的总体数字
X"!j_*&ED aggregate demand 总需求
#<xFO^TB aggregate gross position 总持仓量
w a_{\v= aggregate limit 总限额
KnkmGy aggregate of salaries tax 合计薪俸税
^ Kz ?SO aggregate performance 总体表现；总体业绩
I?'*vAW< aggregate supply 总体供应
8\rca:cF
aggregate surplus 总盈余
#yochxF_ aggregate total 整体总额
f)*?Ji|5F aggregate value 总值；合计价值
vwT1bw . aggregated basis 合计基准
J@2jx4 aggregated net chargeable income 合计应课税入息实额
Zi~. aggregation 合并计算；合计；总和
1m~|e.g_'` aggregation of incomes of husband and wife 夫妇入息合并计算
M t4 aggregation of property 财产的总和
;j26(dH agio 差价；贴水
s9ix& m 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》
nK;d\DO Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
y||
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9i\RdJv. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6\.g,>
《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》
kH eD(Ea Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
j2D!=P K; 《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
WXo# agreement for a settlement 授产协议
th{ f|fm62 agreement for assignment 转让协议
G3_7e A#; agreement for sale 售卖协议；买卖协议
tg\Nm7I agreement for sale and purchase 买卖协议
GrLxERf agreement for the payment of interest 支付利息协议
y~+LzDV agreement for the repayment of money 还款协议
sWlxt q g agreement of reinsurance 再保险协议
)Z:-qH Agricultural Bank of China 中国农业银行
T \/^4N` air passenger departure tax 飞机乘客离境税
nX!%9x$3 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
hl:Ba2_E
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h oFgs9 alcohol duty 酒精税
! V.]mI alienation 让与；让渡；转让
~ EBaVl ({ alimony 生活费；赡养费
2H`r:x<Z- All Ordinaries Index [AOI] 所有普通股指数
(2;Aqx5i all risks 全险；综合险
mfj{_fR3 All Sales Record for Stock Market 《股票市场成交报告》
#`_W?-%^ Allied Capital Resources Limited 新联财务有限公司
>V^8<^?G all-items index [Consumer Price Index] 总指数〔消费物价指数〕
t\/H. Hb allocation letter 拨款信件
DghyE` allocation of fund 分配款项；预留款项
x<l 5wh allocation of profit 利润分配；溢利分配
5$U 49j allocation warrant 拨款令
j
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allotment 分配；配股
gv eGBi allotment notice 股份配售通知；配股通知
JY c:@\
allotment of shares 股份分配
DNmC
allowable 可获宽免；免税的
":ey f 3 M allowable business loss 可扣除的营业亏损
M EI&]qI allowable expenses 可扣税的支出
{Vu=qN x allowance 免税额；津贴；备抵；准备金
a0ms9%Y;Q[ allowance for debts 债项的免税额
cUug}/!I allowance for depreciation by wear and tear 耗损折旧免税额
ikZYc ${ allowance for funeral expenses 殡殓费的免税额
eYv^cbO@: allowance for inflation 为通货膨胀而预留的款项；通胀准备金
5i6Ji( allowance for repairs and outgoings 修葺及支出方面的免税额
glch 06 allowance to debtor 给债务人的津贴
.B^ tEBGVD alteration of capital 资本更改
KYTXf+ oh alternate trustee 候补受托人
Z84w9y7O< amalgamation 合并
d*u3]&?x&f ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Wg f
f+7 k ambit of charges 征税范围；收费范围
*fY*Wy9 amended valuation 经修订的估值
s {*rBX8N American Commodities Exchange 美国商品交易所
pp|$y\ZzB American Express Bank Limited 美国运通银行
AIP0PJI3 American Stock Exchange 美国证券交易所
fbI5!i#lz amortization 摊销
k 'X"jo n amount due from banks 存放银行同业的款项
H E*^!2f amount due from banks abroad 存放海外银行同业的款项
T pCXe\ W amount due from holding companies 控股公司欠款
=glG | amount due from local banks 存放本港银行同业的款项
*[>{ 9V amount due to banks 银行同业的存款
^Cp;#|g, amount due to banks abroad 海外银行同业的存款
9|jMN
j]vo amount due to holding companies 控股公司存款
#+i 5'p(4 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
\`8$bpW[nS amount for note issue 发行纸币的款额
{dh@|BzsbH amount of bond 担保契据的款额
B z{"K amount of consideration 代价款额
mb'{@ amount of contribution 供款数额
A
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- 4Q\FLC'k amount of principal of the loan 贷款本金额
<&+0[9x amount of rates chargeable 应征差饷数额
v%#@.D!) amount of share capital 股本额
'QpDx&~QP amount of sums assured 承保款额
a uB+ g'l amount of variation 变动幅度
r{* Qsaw amount of vote 拨款数额
. Z`xNp amount payable 应付款额
KsTE)@ F: amount receivable 应收款额
f. h3:_r Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}V/iU_) analysis 分析
H H3Z?g ancillary risk 附属风险
a U<+ ` annual account 周年帐目；周年帐目报表；年度决算；年结
zl, Vj%d annual accounting date 年结日期
ZRGe$HaU annual allowance 每年免税额；年积金；年度津贴；年津
E.B6u, Te annual balance 年度余额
aYtW!+# annual disposable income 每年可动用收入
>TGc0 z+ annual estimates 周年预算
n-?zH:]GG{ annual fee 年费
y`z?lmV)xM annual general meeting 周年大会
XB[EJGa X annual growth rate 年增率；每年增长率
Wa!C2nB annual long-term supplement 长期个案每年补助金
Nb f >Y annual pensionable emolument 可供计算退休金的年薪
3#uc+$[ annual report 年报
C
szZr>Z Annual Report on the Consumer Price Index 《消费物价指数年报》
1vh[sKv9% annual return 周年报表；周年申报表；每年报税表格
VYK%0S9yH[ Annual Return Rules 《周年报表规则》
{p$X*2ReB annual review of consumer prices 每年消费物价回顾
4y)6 !p annual roll-forward basis 逐年延展方式
1Fs a}UK annual salary 年薪
H.Z<T{y;
annual statement 年度报表；年度决算表
ErQGVE;zk 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
u7&5t annuitant 年金受益人
7 /" Z/^ annuity 年金
-23sm~ ` annuity contract 年金合约
dM -<aq annuity on human life 人寿年金
NwKj@ Jos antecedent debt 先前的债项
f(EO|d^u ante-dated cheque 倒填日期支票
1#zD7 b~ anticipated expenditure 预期开支
i\>?b)a> anticipated net profit 预期纯利
*mw *z|-^V anticipated revenue 预期收入
M^n^wz anti-inflation measure 反通货膨胀措施
V_4=0( anti-inflationary stance 反通货膨胀立场
MHCwjo" apparent deficit 表面赤字
CQ {pv3) apparent financial solvency 表面偿债能力
/BS yanro apparent partner 表面合伙人
M3fTU CR application for personal assessment 个人入息课税申请书
] < ;y_ application of fund 资金应用
d|sf2 application to release as liquidator and to destruct the books of accounts and documents
FbCuXS=+` 申请免除清盘人职务及毁灭帐簿与文件
#A~7rH%hi appointed actuary 委任精算师
nx!+: P , appointed auditor 委任核数师；委任审计师
8 y4t9V appointed trustee 委任的受托人
a 4? c~bs appointer 委任人
RRpCWc Iv" apportioned pro rata 按比例分摊
S""F58 H n apportionment 分配；分摊
'kJyE9*xU. Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
TQpR' apportionment formula 分摊方程式
8%A k apportionment of estate duty 遗产税的分摊
FW 4#/H appraisal 估价；评估
Gl4f:` appreciable growth 可观增长
F~GIfJU appreciable impact 显着影响
*b`1+~p_2 appreciable increase 可观增长
^_=b ssaOd appreciation 增值；升值
Q^'xVS_. appreciation against other currencies 相对其他货币升值
Tog'3k9Uw appreciation of the exchange value of Hong Kong dollar 港元汇值上升
MZ^(BOe_ appreciation tax 增值税
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3g appropriation 拨款；拨用；拨付
Ki[&DvW: appropriation account 拨款帐目
C jz(-018 Appropriation Bill 拨款法案
dp }zG+ appropriation-in-aid system 补助拨款办法
q3u:Tpn4% approved assets 核准资产
AZ.
j>+0xx approved basket stock 认可一篮子证券
*n 9=Q9 approved budget 核准预算
M?qvI approved charitable donation 认可慈善捐款
I7;|`jN5K approved charitable institution 认可慈善机构
Ee {Y1W approved currency 核准货币；认可货币
we33GMxHl` approved estimates 核准预算
N3\vd_D( approved estimates of expenditure 核准开支预算
nz/cs n approved overseas insurer 核准海外保险人
._6Q "JAB approved overseas trust company 核准海外信托公司
!)EYM&:Y approved pooled investment fund 核准汇集投资基金
&i aS3x approved provident fund scheme 认可公积金计划
5>fAO =u!Q approved provision 核准拨款
rotu#?B approved redeemable share 核准可赎回股份
-T>i5'2) approved regional stock 认可地区性证券
=DXN`]uN approved retirement scheme 认可退休金计划
$Oaxet PH approved subordinated loan 核准附属贷款
1 -s G`% arbitrage 套戥；套汇；套利
!{b4+!@p arbitrageur 套戥者；套汇者
lB arbitrary amount 临时款项
RVh{wg arrangement 措施；安排；协定
Lwo9s)j<e arrears 欠款
YLb$/6gj6 arrears of pay 欠付薪酬
Oh,]"(+ arrears of revenue 逾期未收税款；逾期未收的帐项
+?6@%mW' articles of association 组织章程；组织细则；组织章程细则
5jsZ Jpk$ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
wB"`lY ascertainment of profit 确定利润
C/ q!! "Asia Clear" “亚洲结算系统”
^MvBW6#1 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!d1a9los Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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Asian Development Fund [ADF] 亚洲发展基金
HnKXO Asian dollar bond 亚洲美元债券
!9_'_8 Asian dollar market 亚洲美元市场
,k}(]{ - Asian dollar rate 亚洲美元利率
R#W= *cN Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
G|z%T`!U1; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
bv}e[yH asked price 沽盘；喊价；索价；卖方报价
E^m;Ab= assessable income 应评税入息
M]SeNYDy assessable loss 应评税亏损
rXq{WS` assessable profit 应评税利润
BCh|^Pk assessable value 应评税值
6K^O.VoV^J assessed profit 估定利润
wQ81wfr1: assessed value 经评估价值
YRU95K [ assessment 评税；评定；估价；评税单
<4582x,G assessment number 评税编号；估价编号
0x fF assessment of additional tax 补加税评税
k +Cwnp assessment of performance 业绩评估；实绩评价
Y;k i U Assessor 评税主任
^95njE`>t` asset price bubbles 资产价格泡沫
l_Zx'm asset-backed securities 具资产保证的证券
8k;il54# assets accretion 资产增值
>+):eB L assets and liabilities 资产与负债
z#2n +hwE assets betterment statement 资产递增表；资产改进表
)T^xDx assets lending 实物放款；有抵押贷款
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assets of the company passing on the death 死者去世时转移的公司资产
U_ WO<uhC assets pledged as security for liabilities 用作负债抵押的资产
"Cs36 k assets portfolio 资产投资组合
-_XTy!I assets price 资产价格
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I>tz} assets quality 资产质素
`4 g}( - assets realization 资产变现
<
pZ w M assets refinancing arrangement 资产再集资安排
/@I`V?Q!a assets securitization 资产证券化
<,\ U,jU _ assets situated outside Hong Kong 在香港以外地方的资产
nlA:C>= assets stripping 削减资产；拆卖资产
Y(R.<LtY assets value 资产值
kT:I.,N assignee 承让人
8e1Z:axn0 assignment 转让；转让书；转让契
_<=h#lH assignment of interest 权益转让
73Hm:"Eqd assignment of letters patent and trade mark 专利证书及商标转让
<. *bJ assignment of property 物业转让；物业转让书
h J0U-m assignment right 转让权
KC)}M zt6_ assignor 转让人
6@eF|GoP associate 有联系的人；有关连人士；相联者；合伙人；联系人
E;[Uhh|78! Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
'b y+hXk associate member 附属会员
;#:AM; associated body corporate 相联法人团体
b'Km-'MtH associated company 相联公司；联属公司
9Vo*AK'&U associated corporation 相联法团
Np aS2q-d Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ESYF4-d + 公认会计师公会〔英国〕
b` va\ '&3 Association of Futures Exchange Brokers 香港期货经纪协会
~]q>}/&YLo Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2_y]MXG+% association of underwriters 承保人组织
"c|Rpzs[ assumption of control 接管
5~j#Z (}u assurance 担保；保险；转易；转易书
A\#z<h[> assurance of interest 权益的转易
1G K>&; at 19XX price 按一九ＸＸ年价格计算
"%\hDL; at a discount 按赔价计算；按贴水价格计算；打折扣
5 7-Hx; at a premium 按溢价计算；按升水价格计算
*l=(?Pe< at call 通知付款；按通知
Eku 9u at constant market price 按固定市价计算
RB|i<`Z at constant price 按固定价格计算
Wky9w r:g at cost 按成本计算
-$Df nAh at current market price 按当时市价计算；按现时市价计算
v; R2,`[ W at current price 按当时价格计算；按现时价格计算
xiDgQTDz at factor cost 按要素成本计算；按生产要素成本计算
*0to,$ n at money-of-the-day price 按付款当日价格计算
*@ H\J e` at or better 按指定或较佳价位〔买卖指令〕
K/K -u at par 按面值计算；平价
Fj]06~u at sight 见票即付
ixS r*+ at the close 按收市盘
}YV F
fi~ at the opening 按开市盘
ml<tH2Qx3C attestation 见证；见证条款
Jv+ w{"& at-the-money option 平价期权
D}LM(s3li7 attorney 受权人；受托代表人
R TpNxr{[ attornment 新拥有人承认书
-0x Q'1I attributable profit 可归属利润
L!lmy&1 attributable share value 可归属股份价值
3% 5a&b Auckland Stock Exchange 奥克兰证券交易所
8B:y46 auction 拍卖
ir/uHN@ auctioneer 拍卖商
<|jh3Hlp audit 审计；核数
)*>wa%[-q Audit Commission 审计署
\yC /OLXq Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
oJ\g0|\qwe 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〕
6{Q-]LOc[. audit review 帐目审查
9$HBKcO Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
rpK&OR/ audited account 审计帐目；经审计的帐目
0hV#]`9`gN audited annual account 经审计的周年帐目
Z|%h- ~ audited balance sheet 经审计的资产负债表
#-<Go'yF auditor 核数师；核数主任；审计师
hHU=lnO auditor's certificate 核数师证明书；审计师证明书
tVEe) QX auditor's report 核数师报告；审计师报告
, >h"~X Aussie bond 澳元债券
Y~8 5Z0l austerity budget 紧缩预算
_ERtL5^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$3G^ }A" Australia All Ordinaries Index 澳洲所有普通股票指数
zMFTkDY Australian Dollar [AUD] 澳元
Y?NL|cW4 Australian Options Market 澳大利亚期权市场
=g9n =spAn Australian Securities Commission 澳洲证券事务监察委员会
3N Ln} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
C $TU
TS Australian Stock Exchange 澳大利亚证券交易所
0Eb4wupo Austrian Schilling [ATS] 奥地利先令
:5,~CtF5 ` authentication 认证；鉴证
y>aO90wJ authority to purchase 委托购买证；委购书
Rz g;GH authorization 认可；核准；授权；授权书
= IRot authorization by direction 指示授权
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AX 8~w(sv authorization by warrant 令状授权
6/mz., g2 authorization of unit trust 单位信托的认可
,<t.Iz% authorized agent 指定代理人
fq6Obh=A# authorized capital 法定资本
KtL?,z i authorized clerk 出市员
V%r`v%ktF authorized dealer 认可交易商
EG UlLqP6e authorized financial institution 认可财务机构
7,+eG">0 authorized fund 认可基金
x?{UWh% authorized fund house 获授权的基金公司；认可基金公司
pqb'L ] authorized institution 认可机构
$h {m")] authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
:^3 ) [.m authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
;rT'~?q authorized insurer 获授权保险人；获认可承保人
Y:ly x-lj authorized investment 特准投资项目
e=OHO,74z" authorized person 获授权人
QIGU i,R authorized representative 获授权代表
(yq e 4 authorized share capital 法定股本
DJ, LQj automated quotation system 自动报价系统
i *. Y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>,{s Fc 自动交易系统〔香港期货交易所有限公司〕
Q^Cm 3|ZO automatic adjustment mechanism 自动调整机制
BqNeY<zB* automatic adjustment system 自动调整系统
s X%n` L Automatic Clearing House 自动票据交换所
U.Mfu9}#: automatic exchange rates accumulation system 自动化汇率累集系统
)OV 0YfO Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
[! $N Tt_ automatic teller machine [ATM] 自动柜员机
Y7}T uy dC autopay 自动转帐
7z4k5d<^_ available assets 可用资产
Kq3c Kp4 available fiscal reserve 现存财政储备
\dtiv& x available profit 可用利润
iQgg[
) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Kd5'2 "DI average 平均；平均数；海损
1 P !)4W average basic salary 平均基本薪金
3Tl<ST\ average consumer expenditure 平均消费开支；一般消费开支
9;e!r DW,# average cost 平均成本
@=Q!a (g average cost of land production 增辟土地平均成本
H`CID*Ji average daily turnover 平均每日成交额
SV>tw`2 average daily wage rate 平均每日工资率
P } sr average expenditure pattern 平均开支模式
o6[.$C average growth rate 平均增长率
WP L@v+
average net fixed assets 固定资产平均净值
G tI )O} average of relatives 相对价格平均数
+lx& $mr? average price 平均价格
@Dh2@2`> average propensity to consume 平均消费倾向；一般消费倾向
1|MRXK average propensity to save 平均储蓄倾向；一般储蓄倾向
k8w\d+!v average rate 平均率
YZg#H) w% average revenue 平均收入；平均收益
al9wNtMT average stock 平均库存；平均存货
e2O6q05 ?Q average yearly rent 平均年租
bC<W7q f]} avoidance of double taxation 避免双重课税
ljKIxSvCFp avoidance of tax 避税
