A:
'6&a8 &: A share Ａ股；甲类股份
#^ cmh abatement of tax 减税；减扣免税额
&^4 E )F ABN AMRO Bank N.V. 荷兰银行
+P?^Yx0d above-the-line expenditure 线上项目支出；经常预算支出
u4UQMj|q above-the-line receipt 线上项目收入；经常预算收入
) Cm7v@B
ABSA Asia Limited 南非联合亚洲有限公司
4Cdl^4(LT absolute change 绝对数值变更
wpLC, absolute expenditure 实际开支
56
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*3>$ f.QU absolute interest 绝对权益
,B=;NKo absolute order of discharge 绝对破产解除令
5, <:|/r absolute profit margin 绝对利润幅度
*?GV(/Q absolute value 实值；绝对值
9M&uQccY absolutely vested interest 绝对既得权益
lB
Y "@N absorbed cost 已吸收成本；已分摊成本
A!&hjV` absorption 吸收；分摊；合并
[Q=NGHB1/ absorption rate 吸收率；摊配率；分摊率
sC=fXCGW\p ACB Finance Limited 亚洲商业财务有限公司
i $ :\, acceptable form of reciprocity 合理的互惠条件
1 hQe uG acceptable rate 适当利率；适当汇率
sZ!/uN!6 acceptance agreement 承兑协议
lrXi *u] acceptance for honour 参加承兑
C/{tvY /o acceptor 承兑人；接受人；受票人
CQ+WBTiC acceptor for honour 参加承兑人
R} #6 accident insurance 意外保险
+80yyn# Accident Insurance Association of Hong Kong 香港意外保险公会
g}\ Yl. accident insurance scheme 意外保险计划
UmRI! WQl accident year basis 意外年度基准
)j[rm
accommodation 通融；贷款
xxN=,p accommodation bill 通融票据；空头票据
!h "6h accommodation party 汇票代发人
0DFxVH_xN account balance 帐户余额；帐户结余
pg.z `k account book 帐簿
`f9I#B
account collected in advance 预收款项
\!["U `\.K account current book 往来帐簿
,%FBELqOW account of after-acquired property 事后取得的财产报告
Uu9*nH _ account of defaulter 拖欠帐目
*Q@%< R account payable 应付帐款
:i4>&4j account payee only [A/C payee only] 只可转帐；存入收款人帐户
f;k'dqlv account receivable 应收帐款
> %~%O`+ account receivable report 应收帐款报表
*Hnk,?kPq account statement 结单；帐单；会计财务报表
FYe(S V(9 account title 帐户名称；会计科目
k>8,/ AZd accountant's report 会计师报告
`n#
{} % Accountant's Report Rules 会计师报告规则
zMUifMiAj accounting and auditing procedure 会计与审计程序；会计与核数程序
$]G_^ji)K Accounting Arrangements 《会计安排》
JY|f zL accounting basis 会计基础
];.H]TIc6 accounting by Official Receiver 破产管理署署长呈交的帐目
Xy>+r[$D: Accounting Circular 《会计通告》
'7!b#if accounting class 会计类别
D- [` wCa, accounting date 记帐日期；会计结算日期
O<1qU
M accounting for money 款项核算
V _&>0P{q Accounting Officer 会计主任
X$L9 kZ accounting period 会计报告期；会计期
\Ami -< T accounting policy 会计政策；会计方针
MMpGI^x!-X accounting practice 会计惯例
XkWO -L accounting principle 会计准则
0t-! 6 accounting record 会计记录
@@,l0/ accounting report 会计报告
1HF=,K+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
g?'4G$M Accounting Society of China 中国会计学会
c:/ H}2/C accounting statement 会计报表
bk**% ] accounting system 会计制度；会计系统
[_&\wHX accounting transaction 会计事项；帐务交易
) PRyDC- accounting treatment 会计处理
[HKTXF{n accounting year 会计年度
f\ wP}c' accretion 增值；添加
d{UyiZm\ accrual 应计项目；应累算数目
^b{w\HZ accrual basis 应计制；权责发生制
Wn(pz)+Y accrual basis accounting 应计制会计；权责发生制会计
_oB!-# accrue 应累算；应计
w+P?JR!)+ accrued benefit 应累算利益
u'o."J^&' accrued charges 应计费用
VFZ_Vw accrued cumulative preference share dividend 应累算的累积优先股股息
a]<y*N?qu accrued expenses 应累算费用
o2FQ/EIE accrued interest payable 应付利息；应计未付利息
v>2gx1F"? accrued interest receivable 应收利息；应计未收利息
|G +6R-_ accrued right 累算权益
vpoeK'bi, accruing profit 应累算的利润
liW0v!jBo accumulated fiscal reserve 累积财政储备
qeK_w
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Xgge_`T9 accumulated reserve 累积储备
H0z KL]D'> accumulation of surplus income 累积收益盈余
88)F-St acquired assets 既得资产
io[$QTY acquisition 收购；购置；取得
iUv#oX
H acquisition cost 购置成本
rKR2v (c acquisition expenses 购置费用
`w JR^O!e acquisition of 100% interest 收购全部股权
nMK,g>wp acquisition of control 取得控制权
,qS-T'[v,( acquisition of fixed assets 购置固定资产
i ) Hjmf3 acquisition of shell “买壳”
nQ/R,+6h acquisition price 收购价
pq 4/>WzE act of God 天灾
$"d< F3k acting partner 执事合伙人
2L#$WuM~^ active market 买卖活跃的市场；交投畅旺的市场；旺市
LRqBP|bjCD active partner 积极参与的合伙人
U2=PmS P active trading 交投活跃
t;7 tuq
actual circulation 实际流通
v-;j44 sB actual cost 实际成本
p#VA-RSUQ| actual expenditure 实际开支；实际支出
N|n"JKw) actual income 实际入息；实际收入；实际收益
,4 bqjkX5q actual market 现货市场
"T`Q, actual price 现货价；实际价格
xw ZcO actual profit 实际利润
H'fmQf actual quotation 实盘；实际价位；实际报价
a9CY,+ z5B actual year basis 按实际年度计算
Le&SN7I actuals 实货
r sf +dC actuarial investigation 精算调查
]V,wIy C actuarial principle 精算原则
Sga/i?! actuarial report 精算师报告
nATEv2:G Actuarial Society of Hong Kong 香港精算学会
}uJH!@j actuarial valuation 精算师估值
!ejLqb actuary 精算师
- J 9K ad referendum agreement 暂定协议；有待覆核的协定
'N?,UtG R ad valorem duty 从价税；按值征税
>tf y\P Y: ad valorem duty system 从价税制
%!5[3b'h ad valorem fee 从价费
i1q he?5 ad valorem tariff 从价关税
1}A1P&2> additional allowance 额外免税额
Bn83W4M additional amount for unexpired risk 未过期风险的额外款额
sLGut7@Sg additional assessable profit 补加应评税利润
#{]X<et additional assessment 补加评税
@`&kn;7T additional commitment 额外承担
Xsvf@/]U additional commitment vote 额外承担拨款
50 :gk*h y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<r _ L- additional dependent parent allowance 供养父母额外免税额
H pHXt78 additional provision 额外拨款
E2 M|b additional stamp duty 附加印花税
vf=b5s(7Q additional tax 补加税罚款；补加税款
7!0~sf9A Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_e %jM[ adjudged bankrupt 被裁定破产
P8l x\DA adjudicated bankrupt 裁定破产人
eyq8wQT adjudication fee 裁定费；评定印花税额手续费；评估契据费
3g !tk9InG adjudication of bankruptcy 裁定破产；宣告破产
39jnoT adjudication of insolvency 裁定无力偿还债务
[89qg+z adjusted actual 经调整的实数；调整后的实数
iElE-g@Ws adjusted current assets 经调整的流动资产；调整后的流动资产
')k n adjusted figure 经调整的数字；调整后的数额
:x*|?zII adjusted liabilities 经调整的负债；调整后的负债
M_w qb'= adjusted loss 经调整的亏损；调整后的亏损
K:PPZ| 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
gO kq>i_ adjusted profit 经调整的利润；调整后的利润
%SW"{GnO ^ adjusted surplus 经调整的盈余额；调整后的盈余额
>k gL N adjusted value 经调整的价值；调整后的价值
HmWU;9Vn+ adjustment 调整；修订；理算〔保险〕
^oNk}:> adjustment centre 调剂中心
W`}C0[% VW adjustment lag 调整过程的时间差距；调整时差
][ri
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o"5Bg%H adjustment of loss 亏损调整
iNn]~L1 adjustment process 调整过程；调整程序
#/u% sX`#y adjustment range 调整幅度
6#egy|("nF administered exchange rate 受管制汇率
^T):\x( Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
>j [> 0D administration expenses 行政费用
|P{K\;- administration fee 手续费；行政费
GtQ$`~r administration in bankruptcy 破产管理
]JQ';%dne administration order 遗产管理令
mez )G| administrator 管理人；遗产管理人
OGgP~hd administrator of the estate 遗产管理人
*h=|KOS admission of debt 债项承认书
wB(A['k admission of proof 接纳债权证明
uWs5 + advance 放贷款项；垫付款项；预支款项；预付款项
e K%~`Y advance account 暂支帐目；预付款帐户
}]0f -} advance compensation 预付补偿金
]s3U +t? advance from shareholder 股东垫款
i
#5rk(^t advance pending reimbursement 预支以待日后付还
h{ s - e. advanced economy 先进经济体系
y/!h.[ advancement 预付；预付财产
$tGk,. #j advances warrant 垫款令
C] 22 [v4 advancing 贷出
T v d=EO adverse balance 逆差
oz!;sj{,D adverse exchange 逆汇
x1\ a_K t advertisement addressed to shareholders 在报章刊登的致股东通告
<S*o}:iB advice for collection 托收通知书
Jg I+k Nx advice of drawing 提款通知书；汇票通知书
'g<0MOq{ advice of payment 付款通知
&"^,Ubfcn" Advisory Committee [Securities and Futures Commission]
m"MTw@}SJ; 谘询委员会〔证券及期货事务监察委员会〕
9(.P2yO Advisory Committee on Diversification 经济多元化谘询委员会
4~<
:Pj affidavit 誓章；遗产申报誓章
&. sfu$] affidavit of no receipt 述明无收款的誓章
M"
|Mte affiliate 联号；联营公司；附属公司
B+y r
6Q. affiliated company 附属公司；联号；联营公司
39s%CcI`k affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/ESmQc:DWB affordability 负担能力
yFp8 > African Development Bank [AfDB] 非洲开发银行
~HbZRDcJc after-acquired property 事后取得的财产
B(< ;] after-hours dealing 市后交易
ekB!d
after-tax profit 税后盈利；税后利润；税后溢利
>P7|-bV agency agreement 代理协议
FKU$HQw* agency expenses 代理机构的开支
^j1?L B agency fee 代理费
wyqXD.o f Agency Law 《代理法》
3Lx]-0h agent 代理人；承销人
<mE)& 7C agent of company 公司代理人
- V
Rby agent's fee 代理人费；经纪费
({/@=e x* aggregate 总计；总数；总体数字
%M+ID['K9/ aggregate amount 总款额；总额
]AlRu( aggregate assets and liabilities 总体资产与负债
7r=BGoA2E aggregate at constant price 按固定价格计算的总体数字
>_ji`/ d{ aggregate demand 总需求
+" 4E:9P? aggregate gross position 总持仓量
GT|=Kx$; aggregate limit 总限额
f_}FYeg aggregate of salaries tax 合计薪俸税
9p
;)s aggregate performance 总体表现；总体业绩
S^}@X?v aggregate supply 总体供应
RIXUzKLO aggregate surplus 总盈余
Fs rGI
(x? aggregate total 整体总额
:-x F=Y(; aggregate value 总值；合计价值
S<Zb>9pl aggregated basis 合计基准
w!{g^*R+! aggregated net chargeable income 合计应课税入息实额
h#K8 63 aggregation 合并计算；合计；总和
:'-FaGy aggregation of incomes of husband and wife 夫妇入息合并计算
0) }bJ,5/ aggregation of property 财产的总和
; M '?k8L agio 差价；贴水
cnh\K.*}_x 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》
]V!q"|
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~`Q8)(y<#$ 《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》
^cO^3= Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
&P R u[! 《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》
<&3qFK*9r Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!|P>%bi 《香港政府和大韩民国政府关于相互促进和保护投资协定》
S:qML]RO agreement for a settlement 授产协议
_9!_fIY agreement for assignment 转让协议
/"d5<B `% agreement for sale 售卖协议；买卖协议
m7z6c"?lB agreement for sale and purchase 买卖协议
g0-hN%= 6 agreement for the payment of interest 支付利息协议
_1w?nN' agreement for the repayment of money 还款协议
<<>?`7N agreement of reinsurance 再保险协议
Q>y2C8rnJ/ Agricultural Bank of China 中国农业银行
+'qzk>B air passenger departure tax 飞机乘客离境税
C!N&uNp@s Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
f]F]wg\_f airport tax 机场税
{5}UP@h alcohol duty 酒精税
n,eO6X 4 alienation 让与；让渡；转让
0*?~I;.2m$ alimony 生活费；赡养费
q=8I0E&q All Ordinaries Index [AOI] 所有普通股指数
yw'b^D/ all risks 全险；综合险
IZ /M d@C All Sales Record for Stock Market 《股票市场成交报告》
y"= j[. Allied Capital Resources Limited 新联财务有限公司
OA#AiQUR all-items index [Consumer Price Index] 总指数〔消费物价指数〕
mgeNH~%m@* allocation letter 拨款信件
=
E'\ allocation of fund 分配款项；预留款项
d, j"8\@ allocation of profit 利润分配；溢利分配
|ToCRM allocation warrant 拨款令
A!}Wpw%(/ allotment 分配；配股
:~JgB allotment notice 股份配售通知；配股通知
e6{}hiM allotment of shares 股份分配
1X\dH<B} allowable 可获宽免；免税的
6yZfV 7I allowable business loss 可扣除的营业亏损
U#v??Sl allowable expenses 可扣税的支出
[bH 5UTA allowance 免税额；津贴；备抵；准备金
+.UdEIR";M allowance for debts 债项的免税额
9H5S@w[je allowance for depreciation by wear and tear 耗损折旧免税额
Qn> 0s allowance for funeral expenses 殡殓费的免税额
(I~-mzu\ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
BR5r K allowance for repairs and outgoings 修葺及支出方面的免税额
)cc:Z7p allowance to debtor 给债务人的津贴
V6'"J alteration of capital 资本更改
[4,= %ez alternate trustee 候补受托人
y~_wr}.CS amalgamation 合并
o $I% 1 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
&-#!]T-P:E ambit of charges 征税范围；收费范围
<_&H<]t%rI amended valuation 经修订的估值
>
t *+FcD American Commodities Exchange 美国商品交易所
kDuN3 American Express Bank Limited 美国运通银行
ws:@Pe4AF American Stock Exchange 美国证券交易所
|}paa amortization 摊销
F Vkb9(WW amount due from banks 存放银行同业的款项
IDbqhZp( amount due from banks abroad 存放海外银行同业的款项
T
'pX)ZH amount due from holding companies 控股公司欠款
TqK`X#Zq amount due from local banks 存放本港银行同业的款项
=\Td~> amount due to banks 银行同业的存款
%<%ef+* amount due to banks abroad 海外银行同业的存款
lb3: #? amount due to holding companies 控股公司存款
gE^
{@^ amount due to local banks 本港银行同业的存款
g1-^@&q amount due to outport banks 外埠银行同业的存款
D_r &B@4w amount for note issue 发行纸币的款额
hR" j[ amount of bond 担保契据的款额
C Sx V^ amount of consideration 代价款额
U1<EAGo| amount of contribution 供款数额
]v7f9MC'\ amount of indebtedness 负债款额
der'<Q.U:k amount of principal of the loan 贷款本金额
`(A>7;]: amount of rates chargeable 应征差饷数额
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y@pAeS, amount of share capital 股本额
8"R; axeD amount of sums assured 承保款额
r(./ 00a amount of variation 变动幅度
h32QEz-+ amount of vote 拨款数额
ikf6Y$nWfF amount payable 应付款额
R%iyNK, amount receivable 应收款额
l@ vau pg Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3# G;uWN- analysis 分析
4R-Y9:^t ancillary risk 附属风险
]Ga }+^ annual account 周年帐目；周年帐目报表；年度决算；年结
8/X#thG annual accounting date 年结日期
w=>~pYASH annual allowance 每年免税额；年积金；年度津贴；年津
T-pes1Wu annual balance 年度余额
7!Z\B-_, annual disposable income 每年可动用收入
-M Z LkS U annual estimates 周年预算
6tXx --Nh annual fee 年费
jt-C y annual general meeting 周年大会
P]A>"-k annual growth rate 年增率；每年增长率
-?gr3rV@ annual long-term supplement 长期个案每年补助金
*Iv.W7 [ annual pensionable emolument 可供计算退休金的年薪
K:&FWl. annual report 年报
kW>Q9Nc=V Annual Report on the Consumer Price Index 《消费物价指数年报》
](yw2c;m e annual return 周年报表；周年申报表；每年报税表格
T-x1jC!B' Annual Return Rules 《周年报表规则》
=pQA!u]QE annual review of consumer prices 每年消费物价回顾
*x3"; %o annual roll-forward basis 逐年延展方式
42mi 7%f annual salary 年薪
8:hUj>q x annual statement 年度报表；年度决算表
\ } ,=" 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
WvVHSa4{ annuitant 年金受益人
.RocENO0 annuity 年金
N8.K[ m annuity contract 年金合约
L|4kv annuity on human life 人寿年金
=~Oi:+L antecedent debt 先前的债项
"5*n(S{ks ante-dated cheque 倒填日期支票
p?S:J`q anticipated expenditure 预期开支
`WvNN>R anticipated net profit 预期纯利
|r*btyOJk anticipated revenue 预期收入
FT '_{e!M anti-inflation measure 反通货膨胀措施
6v7H?4 anti-inflationary stance 反通货膨胀立场
S'~Zlv 3` apparent deficit 表面赤字
Oo{+W 5[ apparent financial solvency 表面偿债能力
}Th":sin}, apparent partner 表面合伙人
$!P(Q application for personal assessment 个人入息课税申请书
(as'(+B application of fund 资金应用
??tyz4$; application to release as liquidator and to destruct the books of accounts and documents
5zXw0_ 申请免除清盘人职务及毁灭帐簿与文件
]37k\O?vd appointed actuary 委任精算师
7n W*3( appointed auditor 委任核数师；委任审计师
6||zwwk'. appointed trustee 委任的受托人
5qo^SiB. appointer 委任人
|}zv CD apportioned pro rata 按比例分摊
.`4N#EjP apportionment 分配；分摊
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\ D Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
WbZ {)
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-kY7~yS7 apportionment of estate duty 遗产税的分摊
G!},jO*" appraisal 估价；评估
WS6pm6@A*! appreciable growth 可观增长
z[:UPPbW appreciable impact 显着影响
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appreciable increase 可观增长
W70J2 appreciation 增值；升值
#q. Q tDz appreciation against other currencies 相对其他货币升值
lN94 b3_W appreciation of the exchange value of Hong Kong dollar 港元汇值上升
B EM_y:# appreciation tax 增值税
ct='Z E appropriation 拨款；拨用；拨付
j3 d= O! appropriation account 拨款帐目
(5[|h Appropriation Bill 拨款法案
])paU8u appropriation-in-aid system 补助拨款办法
Gw3eO&X3i approved assets 核准资产
OoOKr approved basket stock 认可一篮子证券
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OR L approved budget 核准预算
!Irmc*;QE approved charitable donation 认可慈善捐款
9hG)9X4 approved charitable institution 认可慈善机构
Sqj'2<~W approved currency 核准货币；认可货币
w$ Lpuu n{ approved estimates 核准预算
)yp+!\ approved estimates of expenditure 核准开支预算
]|g{{PW H approved overseas insurer 核准海外保险人
S^|Uz c approved overseas trust company 核准海外信托公司
Y~]E6'Bz approved pooled investment fund 核准汇集投资基金
3f9J! B`n approved provident fund scheme 认可公积金计划
cQDn_Sjhi approved provision 核准拨款
rq'Cj<=Zj approved redeemable share 核准可赎回股份
Di{T3~fqU approved regional stock 认可地区性证券
bv$ g$ approved retirement scheme 认可退休金计划
5^'PjtW6 approved subordinated loan 核准附属贷款
-D DH)VO arbitrage 套戥；套汇；套利
+f/G2qY!t arbitrageur 套戥者；套汇者
D&_Ir>"\ arbitrary amount 临时款项
!FOPF Pn arrangement 措施；安排；协定
VQE8hQ37 arrears 欠款
"'p;Udt/Qm arrears of pay 欠付薪酬
oj*5m+:>a arrears of revenue 逾期未收税款；逾期未收的帐项
TA; articles of association 组织章程；组织细则；组织章程细则
i-!Z/,oL Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
sxM0 c ascertainment of profit 确定利润
]F5?>du@~ "Asia Clear" “亚洲结算系统”
##VS%&{ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
g+8{{o= Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=KJK'1m9 Asian Development Fund [ADF] 亚洲发展基金
w^N xR , Asian dollar bond 亚洲美元债券
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+RT>jAmK Asian dollar market 亚洲美元市场
J<dr x_gc Asian dollar rate 亚洲美元利率
zt{?Nt b Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_U)BOE0o Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
K~**. NF-n asked price 沽盘；喊价；索价；卖方报价
D*3\4=6x assessable income 应评税入息
*44^M{ti< assessable loss 应评税亏损
j48cI3C assessable profit 应评税利润
hEAt4z0P assessable value 应评税值
[su2kOX|X assessed profit 估定利润
kSGF LP1FN assessed value 经评估价值
}{;m:Iia_ assessment 评税；评定；估价；评税单
J =o,: 3" assessment number 评税编号；估价编号
K FV&Dt}< assessment of additional tax 补加税评税
[ 9 )9>- assessment of performance 业绩评估；实绩评价
SPKGbp& Assessor 评税主任
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hwJjSZ0 asset price bubbles 资产价格泡沫
O57n<J'6 asset-backed securities 具资产保证的证券
n[4F\I> assets accretion 资产增值
68 d\s 4 assets and liabilities 资产与负债
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d assets betterment statement 资产递增表；资产改进表
zOA{S ~> assets lending 实物放款；有抵押贷款
[eL?O;@BD assets of the company passing on the death 死者去世时转移的公司资产
k&|L"N|w assets pledged as security for liabilities 用作负债抵押的资产
fk-zT assets portfolio 资产投资组合
Lf _`8U x assets price 资产价格
K~ gt =NH assets quality 资产质素
r@L19d )J assets realization 资产变现
Y$SZqW0!/ assets refinancing arrangement 资产再集资安排
nxH=Ut7{ assets securitization 资产证券化
=YlsJ={h assets situated outside Hong Kong 在香港以外地方的资产
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assets stripping 削减资产；拆卖资产
s.z (1MB] assets value 资产值
oiYI$ql3L assignee 承让人
M\zM-B assignment 转让；转让书；转让契
x aQ]Vjw assignment of interest 权益转让
UZsL0 assignment of letters patent and trade mark 专利证书及商标转让
9%aBW7@SK assignment of property 物业转让；物业转让书
yHL 2 ! assignment right 转让权
' Ba Ba= assignor 转让人
8'J"+TsOW associate 有联系的人；有关连人士；相联者；合伙人；联系人
W/COrgbW Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
c!l=09a~a+ associate member 附属会员
K#q1/2 associated body corporate 相联法人团体
.s-X %%e\ associated company 相联公司；联属公司
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associated corporation 相联法团
d*80eB9P Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\zioI fHm 公认会计师公会〔英国〕
>Qg`Us#y Association of Futures Exchange Brokers 香港期货经纪协会
jyRSe^ x Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
-[A4B) association of underwriters 承保人组织
[5>f{L!<T< assumption of control 接管
E0QrByr_ assurance 担保；保险；转易；转易书
@R% n & assurance of interest 权益的转易
vd`;(4i#X at 19XX price 按一九ＸＸ年价格计算
GUyMo@g at a discount 按赔价计算；按贴水价格计算；打折扣
Rn 6;@Cw at a premium 按溢价计算；按升水价格计算
"H I&dC at call 通知付款；按通知
sd|5oz ) at constant market price 按固定市价计算
kj_ o I5<' at constant price 按固定价格计算
=`fJ at cost 按成本计算
-_&"Q4FR;+ at current market price 按当时市价计算；按现时市价计算
>t_5( K4 at current price 按当时价格计算；按现时价格计算
5e tbJ k at factor cost 按要素成本计算；按生产要素成本计算
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at money-of-the-day price 按付款当日价格计算
uCGJe1!Ai> at or better 按指定或较佳价位〔买卖指令〕
=\mAvVe at par 按面值计算；平价
]hY'A>4Uq at sight 见票即付
?;NC (Z, at the close 按收市盘
9UlR fl at the opening 按开市盘
AwrW!)n } attestation 见证；见证条款
Gs^hqT; h at-the-money option 平价期权
Wj0=cIb attorney 受权人；受托代表人
n[$b k_S attornment 新拥有人承认书
|HhqWja attributable profit 可归属利润
" %$jl0i_c attributable share value 可归属股份价值
B3 f Kb#T Auckland Stock Exchange 奥克兰证券交易所
Q; A1&UA2 auction 拍卖
=+24jHs auctioneer 拍卖商
+>BL ox6 audit 审计；核数
v eP )ElX Audit Commission 审计署
akg$vHhK4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4 cC 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
KLVkPix;$ audit review 帐目审查
R5PXX &Q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
LLE\ ;,bv audited account 审计帐目；经审计的帐目
dO/iL 7K& audited annual account 经审计的周年帐目
rH@ {[~p audited balance sheet 经审计的资产负债表
D; xRgHn auditor 核数师；核数主任；审计师
N]gJ ( g auditor's certificate 核数师证明书；审计师证明书
hgt@Mb auditor's report 核数师报告；审计师报告
/SDN7M]m! Aussie bond 澳元债券
-Zs.4@ GH austerity budget 紧缩预算
\@IEqm6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
M \4pTcz{ Australia All Ordinaries Index 澳洲所有普通股票指数
J_PA WW Australian Dollar [AUD] 澳元
kpT>xS^6< Australian Options Market 澳大利亚期权市场
&/XRiK1"0 Australian Securities Commission 澳洲证券事务监察委员会
GQ=Zp3[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
OCR`1 Australian Stock Exchange 澳大利亚证券交易所
~<[$.8* Austrian Schilling [ATS] 奥地利先令
byALM authentication 认证；鉴证
H?-Byi authority to purchase 委托购买证；委购书
)UBU|uYR\ authorization 认可；核准；授权；授权书
%eK=5Er jx authorization by direction 指示授权
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B#g authorization by instruction 指令授权
SrlTwcD authorization by warrant 令状授权
&>Zm gz authorization of unit trust 单位信托的认可
1< gY authorized agent 指定代理人
\<k5c-8 Hb authorized capital 法定资本
gumT"x .^ authorized clerk 出市员
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authorized financial institution 认可财务机构
j1[Ng #. authorized fund 认可基金
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]O}TK^% authorized institution 认可机构
)Z4ilpU, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
c*>8 VW> authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
}STTDq4 authorized insurer 获授权保险人；获认可承保人
> 4 n\ authorized investment 特准投资项目
9i9'Rd`g authorized person 获授权人
S*"uXTS authorized representative 获授权代表
uJxT)m!/ authorized share capital 法定股本
rl Uo# automated quotation system 自动报价系统
q<Tx'Y a Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
#bI ,;]T 自动交易系统〔香港期货交易所有限公司〕
6z-ZJ|? automatic adjustment mechanism 自动调整机制
NUSb7<s,&Y automatic adjustment system 自动调整系统
b'x26wT? Automatic Clearing House 自动票据交换所
HL8onNq automatic exchange rates accumulation system 自动化汇率累集系统
QMO.Bnek Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
:V,agAMn automatic teller machine [ATM] 自动柜员机
(!cG*FrN autopay 自动转帐
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3g available assets 可用资产
V47z;oMXct available fiscal reserve 现存财政储备
TH [xSg available profit 可用利润
A W{"9f4 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
.wH`9aq;5@ average 平均；平均数；海损
<'y}y} % average basic salary 平均基本薪金
"Z h3, average consumer expenditure 平均消费开支；一般消费开支
P 8& BtA average cost 平均成本
|DUWB; average cost of land production 增辟土地平均成本
uU $YN- average daily turnover 平均每日成交额
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average daily wage rate 平均每日工资率
HB|R1<t;HB average expenditure pattern 平均开支模式
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average growth rate 平均增长率
JxP&znng average net fixed assets 固定资产平均净值
dG8_3 T}i average of relatives 相对价格平均数
ww? AGd average price 平均价格
j\hI, mc average propensity to consume 平均消费倾向；一般消费倾向
d76nyQKK average propensity to save 平均储蓄倾向；一般储蓄倾向
a:v5(@8 average rate 平均率
LE@<)}Au^ average revenue 平均收入；平均收益
;!~ &-I0l average stock 平均库存；平均存货
Z]~) ->=} average yearly rent 平均年租
%XC 3V7 avoidance of double taxation 避免双重课税
5>Kk>[|. avoidance of tax 避税
