A:
[CCj5N1/ A share Ａ股；甲类股份
01 UEd8 abatement of tax 减税；减扣免税额
z x7fRd$ ABN AMRO Bank N.V. 荷兰银行
~Sr`Tlp above-the-line expenditure 线上项目支出；经常预算支出
ka3(sctZ5 above-the-line receipt 线上项目收入；经常预算收入
)^G&p [G ABSA Asia Limited 南非联合亚洲有限公司
s'4S, absolute change 绝对数值变更
W ?*]' 0 absolute expenditure 实际开支
%B;e 7
UJ absolute guideline figure 绝对准则数字
[c{/0* absolute interest 绝对权益
FIB 9W@oao absolute order of discharge 绝对破产解除令
g?(h{r` absolute profit margin 绝对利润幅度
OZHQnv Z absolute value 实值；绝对值
ws{2 0 absolutely vested interest 绝对既得权益
9c /&+j absorbed cost 已吸收成本；已分摊成本
\xQ10\ u absorption 吸收；分摊；合并
~y#jq,i/ absorption rate 吸收率；摊配率；分摊率
/& qN yo ACB Finance Limited 亚洲商业财务有限公司
{5ujKQOcR acceptable form of reciprocity 合理的互惠条件
|"7^9( acceptable rate 适当利率；适当汇率
QasUg Z acceptance agreement 承兑协议
5CSihw/5 acceptance for honour 参加承兑
-Qt>yzD3 acceptor 承兑人；接受人；受票人
i2PPVT acceptor for honour 参加承兑人
ql|ksios accident insurance 意外保险
GsYi/Z
Accident Insurance Association of Hong Kong 香港意外保险公会
7y4!K$c$ accident insurance scheme 意外保险计划
rUb`_ W@ accident year basis 意外年度基准
/uTU*Oe accommodation 通融；贷款
%T.4A j accommodation bill 通融票据；空头票据
dkz79G}e accommodation party 汇票代发人
GzJ("RE0)v account balance 帐户余额；帐户结余
hkS K; account book 帐簿
kW 'xuZ& account collected in advance 预收款项
-^y$ RJC account current book 往来帐簿
2{<5?Op account of after-acquired property 事后取得的财产报告
?A[q/n :K account of defaulter 拖欠帐目
CB<i account payable 应付帐款
YK jm_)8]w account payee only [A/C payee only] 只可转帐；存入收款人帐户
Zcaec# account receivable 应收帐款
-SZW[T<N" account receivable report 应收帐款报表
l7{Xy_66 account statement 结单；帐单；会计财务报表
a<Ru )Q?= account title 帐户名称；会计科目
LX4*3c|i, accountant's report 会计师报告
rPK)= [MZ Accountant's Report Rules 会计师报告规则
C
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Ab]`*h\U Accounting Arrangements 《会计安排》
' (JSU accounting basis 会计基础
MjO.s+I accounting by Official Receiver 破产管理署署长呈交的帐目
D6 2xC5 Accounting Circular 《会计通告》
OygR5s + accounting class 会计类别
jIZpv|t) accounting date 记帐日期；会计结算日期
[V\0P,l accounting for money 款项核算
l s(lL\ Accounting Officer 会计主任
~*Fbs! ;, accounting period 会计报告期；会计期
/$'R!d5r accounting policy 会计政策；会计方针
ebb C`eFD accounting practice 会计惯例
cU,]^/0Y accounting principle 会计准则
rt\i@} accounting record 会计记录
E~=`Ac,G2 accounting report 会计报告
hFDY2Cp]D Accounting Services Branch [Treasury] 会计事务部〔库务署〕
tgu}^TfKkg Accounting Society of China 中国会计学会
sqAZjfy@ accounting statement 会计报表
'.n0[2> accounting system 会计制度；会计系统
"V|1w>s accounting transaction 会计事项；帐务交易
p Rt=5WZ accounting treatment 会计处理
rKlu+/G accounting year 会计年度
@` qhQ accretion 增值；添加
xt! DS0|*Y accrual 应计项目；应累算数目
*x^W`i
accrual basis 应计制；权责发生制
HG(J+ocn accrual basis accounting 应计制会计；权责发生制会计
7XE |5G accrue 应累算；应计
TFX*kk &R accrued benefit 应累算利益
;Q T.|.t6 accrued charges 应计费用
S7 tc accrued cumulative preference share dividend 应累算的累积优先股股息
VEolyPcsg& accrued expenses 应累算费用
JEF2fro:Z accrued interest payable 应付利息；应计未付利息
K._tCB: accrued interest receivable 应收利息；应计未收利息
I}5#!s< {& accrued right 累算权益
/65ddt accruing profit 应累算的利润
!n<vN@V*3d accumulated fiscal reserve 累积财政储备
%R %e0|a accumulated profit 累积利润；滚存溢利
4I"p>FI kY accumulated reserve 累积储备
+w~ <2Kt8 accumulation of surplus income 累积收益盈余
eq0&8/= acquired assets 既得资产
.xR J )9q acquisition 收购；购置；取得
;\N{z6 acquisition cost 购置成本
aP}kl[W acquisition expenses 购置费用
f' hrS}e acquisition of 100% interest 收购全部股权
W'Wr8~{h acquisition of control 取得控制权
5*.JXx E;U acquisition of fixed assets 购置固定资产
{q9[0-LyJ acquisition of shell “买壳”
9v=fE2`- acquisition price 收购价
3BBw:)V act of God 天灾
3 "ALohlL acting partner 执事合伙人
/D]?+< h1 active market 买卖活跃的市场；交投畅旺的市场；旺市
+ tbG^w % active partner 积极参与的合伙人
_f9X Y active trading 交投活跃
m nK SO actual circulation 实际流通
8IErLu } actual cost 实际成本
b?6-lYE>L actual expenditure 实际开支；实际支出
z1LN |+\} actual income 实际入息；实际收入；实际收益
`lAe2l^ actual market 现货市场
|s f &t actual price 现货价；实际价格
OH2Xxr[bQ actual profit 实际利润
2s(c#$JVS actual quotation 实盘；实际价位；实际报价
dLV>FpA\ actual year basis 按实际年度计算
5PY,}1` actuals 实货
FLT4:B7 actuarial investigation 精算调查
jB+K) NXHL actuarial principle 精算原则
!Cq2<[K# actuarial report 精算师报告
\>Y2I 4x< Actuarial Society of Hong Kong 香港精算学会
d QD YN_ actuarial valuation 精算师估值
_K(w &Kr actuary 精算师
7Y `/w$ ad referendum agreement 暂定协议；有待覆核的协定
idWYpU>gC ad valorem duty 从价税；按值征税
ZT* RD2, ad valorem duty system 从价税制
ZWZRG-:&H ad valorem fee 从价费
K `|%-k+D ad valorem tariff 从价关税
RR,gC"cTi additional allowance 额外免税额
3lw
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#bxU I{*J additional assessable profit 补加应评税利润
vbH?[ Zr ? additional assessment 补加评税
$a'n{ EP additional commitment 额外承担
OEz'&))J additional commitment vote 额外承担拨款
(9!$p|d* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
dso6ZRx additional dependent parent allowance 供养父母额外免税额
_wMc7`6F additional provision 额外拨款
T06BrX additional stamp duty 附加印花税
3q{op9_T7 additional tax 补加税罚款；补加税款
[)K? e!c8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
KI* erK
[d adjudged bankrupt 被裁定破产
y|sU-O2}Dl adjudicated bankrupt 裁定破产人
ELh`|X adjudication fee 裁定费；评定印花税额手续费；评估契据费
XH9Y|FX%# adjudication of bankruptcy 裁定破产；宣告破产
:bJT2o[ adjudication of insolvency 裁定无力偿还债务
SFKfsb !C adjusted actual 经调整的实数；调整后的实数
e^;<T9Esr adjusted current assets 经调整的流动资产；调整后的流动资产
L9, ;zkgo adjusted figure 经调整的数字；调整后的数额
mB.ybrig adjusted liabilities 经调整的负债；调整后的负债
IM" "s] adjusted loss 经调整的亏损；调整后的亏损
gP&G63^ 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
@FC|1=+ adjusted profit 经调整的利润；调整后的利润
N3J T[7 adjusted surplus 经调整的盈余额；调整后的盈余额
ZbmBwW_ 7 adjusted value 经调整的价值；调整后的价值
!Ee#jCXS adjustment 调整；修订；理算〔保险〕
uBdS}U adjustment centre 调剂中心
_gAU`aO^ adjustment lag 调整过程的时间差距；调整时差
"
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)U6-&-07 adjustment of loss 亏损调整
X~m* ` UH adjustment process 调整过程；调整程序
rA<>k/a
adjustment range 调整幅度
~
Z kSYW< administered exchange rate 受管制汇率
Ptfx F]%H Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;5i~McH#
t administration expenses 行政费用
+4 8a..4sN administration fee 手续费；行政费
HF(pC7/a: administration in bankruptcy 破产管理
Fj q~^_8 administration order 遗产管理令
7x 6q:4Ep\ administrator 管理人；遗产管理人
$~$NQe!/ administrator of the estate 遗产管理人
]/G~ L admission of debt 债项承认书
8G GC)2 admission of proof 接纳债权证明
0A]+9@W; advance 放贷款项；垫付款项；预支款项；预付款项
h'Gs$o7#P advance account 暂支帐目；预付款帐户
>!o||Yn advance compensation 预付补偿金
CN7
2 E advance from shareholder 股东垫款
N*Is_V\R advance pending reimbursement 预支以待日后付还
hFLD2 < advanced economy 先进经济体系
F 7v 1rf] advancement 预付；预付财产
oP[ R?zN advances warrant 垫款令
Y~FN` =O advancing 贷出
d7g3VF< j adverse balance 逆差
GJpQcse% adverse exchange 逆汇
uT")j,tz advertisement addressed to shareholders 在报章刊登的致股东通告
#0;H'GO?c advice for collection 托收通知书
+(a}S$C advice of drawing 提款通知书；汇票通知书
Sbf+ ;:D advice of payment 付款通知
UEm~5,>$0 Advisory Committee [Securities and Futures Commission]
xN^ngRg0 谘询委员会〔证券及期货事务监察委员会〕
; M)l7f Advisory Committee on Diversification 经济多元化谘询委员会
Qyh_o affidavit 誓章；遗产申报誓章
VLLE0W _] affidavit of no receipt 述明无收款的誓章
d&N[ \5 q affiliate 联号；联营公司；附属公司
p#k>BHgnF affiliated company 附属公司；联号；联营公司
gb_r <j:w affirmation [estate duty] 非宗教式宣誓〔遗产税〕
k15fy"+Ut affordability 负担能力
<i<[TPv"; African Development Bank [AfDB] 非洲开发银行
#CRAQ#:45( after-acquired property 事后取得的财产
wD*z >v$ after-hours dealing 市后交易
!(% ^Tg= after-tax profit 税后盈利；税后利润；税后溢利
m+ jW+ agency agreement 代理协议
Cf~H9 agency expenses 代理机构的开支
pwu8LQ3b{O agency fee 代理费
!YM;5vte+ Agency Law 《代理法》
#$W bYL| agent 代理人；承销人
\Z?.Po`!j agent of company 公司代理人
CLQE@kF; agent's fee 代理人费；经纪费
J83{&N2u aggregate 总计；总数；总体数字
L%h Vts' aggregate amount 总款额；总额
HB/q
v IzB aggregate assets and liabilities 总体资产与负债
TbK;_pg aggregate at constant price 按固定价格计算的总体数字
[{K aggregate demand 总需求
( E8(np aggregate gross position 总持仓量
ZUkrJ' aggregate limit 总限额
4u!<3-3Zy aggregate of salaries tax 合计薪俸税
In3},x +$ aggregate performance 总体表现；总体业绩
4 `KQ@m aggregate supply 总体供应
ITUwIpA E aggregate surplus 总盈余
:)djHPP* aggregate total 整体总额
kdr?I9kwW aggregate value 总值；合计价值
!F^j\ aggregated basis 合计基准
| z]O@@j$ aggregated net chargeable income 合计应课税入息实额
Xp_3EQl aggregation 合并计算；合计；总和
@)R6!"p aggregation of incomes of husband and wife 夫妇入息合并计算
Uk2U: aggregation of property 财产的总和
*5Mg^}ZC5 agio 差价；贴水
J)148/ 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》
@,=E[c
8 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
? ;q 《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》
UNoNsmP Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#3+-v yZm 《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》
z?b[ 6DLV; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
K #f*LV5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
z~ Ec * agreement for a settlement 授产协议
b* AL,n? agreement for assignment 转让协议
q#=}T~4j agreement for sale 售卖协议；买卖协议
T +$A f,~ agreement for sale and purchase 买卖协议
J&vmW}& agreement for the payment of interest 支付利息协议
A_:YpQ07@ agreement for the repayment of money 还款协议
[~%\:of70n agreement of reinsurance 再保险协议
<"&I'9 Agricultural Bank of China 中国农业银行
o< pb!]1 air passenger departure tax 飞机乘客离境税
c@uNA0
p Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
lZ\8$,B) airport tax 机场税
);m7;}gE alcohol duty 酒精税
Cy WaXp65 alienation 让与；让渡；转让
sz7|2OV" alimony 生活费；赡养费
+!'rw D All Ordinaries Index [AOI] 所有普通股指数
/q3 ]AVV all risks 全险；综合险
.b3c n All Sales Record for Stock Market 《股票市场成交报告》
v ? 9 Allied Capital Resources Limited 新联财务有限公司
Q\! 0V@$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*irYSTA$ allocation letter 拨款信件
n MBKZ allocation of fund 分配款项；预留款项
n )~9 allocation of profit 利润分配；溢利分配
\Y?ByY allocation warrant 拨款令
z }t{bm allotment 分配；配股
F74^HQ*J allotment notice 股份配售通知；配股通知
uyp|Xh, allotment of shares 股份分配
wM2[i allowable 可获宽免；免税的
GadZ!_.f allowable business loss 可扣除的营业亏损
GD]yP.. allowable expenses 可扣税的支出
!8z,}HUdK allowance 免税额；津贴；备抵；准备金
gGtl*9a= allowance for debts 债项的免税额
e 1
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fD1a)Az allowance for funeral expenses 殡殓费的免税额
&~6W!w allowance for inflation 为通货膨胀而预留的款项；通胀准备金
}u C C~ <^ allowance for repairs and outgoings 修葺及支出方面的免税额
2v;F@fUB. allowance to debtor 给债务人的津贴
|k3^
eeLk alteration of capital 资本更改
I Ceb2R alternate trustee 候补受托人
b! pG&7P amalgamation 合并
*yDsK+[_ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$;1T P| ambit of charges 征税范围；收费范围
d/m.VnW amended valuation 经修订的估值
zx(=ArCRr American Commodities Exchange 美国商品交易所
S(c&XJR American Express Bank Limited 美国运通银行
G!^}z (Mgi American Stock Exchange 美国证券交易所
` !JcQ' u amortization 摊销
|$ )+h\h amount due from banks 存放银行同业的款项
{e1ak g. amount due from banks abroad 存放海外银行同业的款项
2<
"- amount due from holding companies 控股公司欠款
+TWk}#G amount due from local banks 存放本港银行同业的款项
+@ j@# ~=K amount due to banks 银行同业的存款
gaIN]9wLm amount due to banks abroad 海外银行同业的存款
Kb/w+J
S amount due to holding companies 控股公司存款
9A-=T>| of amount due to local banks 本港银行同业的存款
"SV#e4C. amount due to outport banks 外埠银行同业的存款
fBi6%
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amount for note issue 发行纸币的款额
y\M K d[G7 amount of bond 担保契据的款额
'; \v:dP amount of consideration 代价款额
-D4"uoN. amount of contribution 供款数额
IGtpL[. ;/ amount of indebtedness 负债款额
j&c YRKpz amount of principal of the loan 贷款本金额
9CxFj)#5F amount of rates chargeable 应征差饷数额
L2L=~/LG
amount of share capital 股本额
"s!|8F6$ amount of sums assured 承保款额
TrEo5H ; amount of variation 变动幅度
h3<L,Olp amount of vote 拨款数额
DC-tBbQkk amount payable 应付款额
lDV}vuM<4 amount receivable 应收款额
1h[xVvo<L Amsterdam Stock Exchange 阿姆斯特丹证券交易所
;4!,19AT analysis 分析
UrP jZ:K' ancillary risk 附属风险
(:spA5 annual account 周年帐目；周年帐目报表；年度决算；年结
1c%ee$Q annual accounting date 年结日期
-fA1_ ?7S annual allowance 每年免税额；年积金；年度津贴；年津
nc.(bb), annual balance 年度余额
=Ay'\j annual disposable income 每年可动用收入
)qL UHE= annual estimates 周年预算
Vp.&X 8 annual fee 年费
K!\$ M BI annual general meeting 周年大会
fGz++;b<S annual growth rate 年增率；每年增长率
zBKfaQI, annual long-term supplement 长期个案每年补助金
\a}_=O annual pensionable emolument 可供计算退休金的年薪
\mIm}+!H annual report 年报
z5|m`$gy Annual Report on the Consumer Price Index 《消费物价指数年报》
e0nr dM[i annual return 周年报表；周年申报表；每年报税表格
naHQeX; Annual Return Rules 《周年报表规则》
,1! ~@dhs annual review of consumer prices 每年消费物价回顾
V(5=-8k annual roll-forward basis 逐年延展方式
us0{y7(p annual salary 年薪
CU7WK}2h2C annual statement 年度报表；年度决算表
\@K K 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
6M/*]jLq4 annuitant 年金受益人
&{5v[:$ annuity 年金
l )m]<E X annuity contract 年金合约
$ OAak annuity on human life 人寿年金
0Gr ^#` antecedent debt 先前的债项
"{lw;AA5F ante-dated cheque 倒填日期支票
3%N bT anticipated expenditure 预期开支
H ({Y anticipated net profit 预期纯利
WYayr1 anticipated revenue 预期收入
*Bj7\8cKC anti-inflation measure 反通货膨胀措施
' t hEZ anti-inflationary stance 反通货膨胀立场
{$ (X,E apparent deficit 表面赤字
n-5@<y^ apparent financial solvency 表面偿债能力
rZt7C(FM$7 apparent partner 表面合伙人
-{=c T?"+ application for personal assessment 个人入息课税申请书
e +? -# application of fund 资金应用
2=[de Qs application to release as liquidator and to destruct the books of accounts and documents
D#pZN,' 申请免除清盘人职务及毁灭帐簿与文件
5e|2b] f$ appointed actuary 委任精算师
dPtQ
Sa appointed auditor 委任核数师；委任审计师
5Y W.s appointed trustee 委任的受托人
YO3$I!( appointer 委任人
P\3$Y-id apportioned pro rata 按比例分摊
9_07?`Jr
apportionment 分配；分摊
CB1AL]|3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
jr=>L: apportionment formula 分摊方程式
(oiF05n
h apportionment of estate duty 遗产税的分摊
i=ztWKwKf appraisal 估价；评估
t]QGyW A] appreciable growth 可观增长
K~MTbdg appreciable impact 显着影响
.Y^U Pxf@ appreciable increase 可观增长
YcQ3 :i appreciation 增值；升值
U&\2\z3{ appreciation against other currencies 相对其他货币升值
`Qrrnq appreciation of the exchange value of Hong Kong dollar 港元汇值上升
VZRM=;V appreciation tax 增值税
O6Gg?j appropriation 拨款；拨用；拨付
!K~L&.\T appropriation account 拨款帐目
j_I Appropriation Bill 拨款法案
@|1/yQgi appropriation-in-aid system 补助拨款办法
*
I{)8 approved assets 核准资产
:/1/i&a approved basket stock 认可一篮子证券
m K);NvJ! approved budget 核准预算
JBCJVWUt approved charitable donation 认可慈善捐款
)}KQtkU8: approved charitable institution 认可慈善机构
\B$Q%\- PX approved currency 核准货币；认可货币
-$8M#n, approved estimates 核准预算
+~H mP Q approved estimates of expenditure 核准开支预算
' >F_y t9 approved overseas insurer 核准海外保险人
82q_"y>6 approved overseas trust company 核准海外信托公司
F[65)"^ approved pooled investment fund 核准汇集投资基金
} $zJdf,\ approved provident fund scheme 认可公积金计划
"V> 7u{T approved provision 核准拨款
#;#r4sJwU approved redeemable share 核准可赎回股份
L+b"d3!G&% approved regional stock 认可地区性证券
F9Bj$`#) approved retirement scheme 认可退休金计划
Rw R.*?# approved subordinated loan 核准附属贷款
R\ +O.vX arbitrage 套戥；套汇；套利
2S{IZ] arbitrageur 套戥者；套汇者
sXmZ0Dv arbitrary amount 临时款项
"?yu^ arrangement 措施；安排；协定
2 Y2J)5, arrears 欠款
GkutS.2G# arrears of pay 欠付薪酬
2Y+8!4^L
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HVz,l iq articles of association 组织章程；组织细则；组织章程细则
rf %NfU Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%L^S;v3 ascertainment of profit 确定利润
/JOEnQ5X\! "Asia Clear" “亚洲结算系统”
u{@b_7 5Y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
-54 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
fV` R7m. Asian Development Fund [ADF] 亚洲发展基金
pK M5<1J Asian dollar bond 亚洲美元债券
w ,CZ*/^ Asian dollar market 亚洲美元市场
CL U[')H0 Asian dollar rate 亚洲美元利率
,iUYsY Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
}: W6Bo-| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ZV=)`E`I| asked price 沽盘；喊价；索价；卖方报价
QCI-YJ&o assessable income 应评税入息
qZ:-- ,9+ assessable loss 应评税亏损
p(5'|eqBV assessable profit 应评税利润
Hsoe?kUHF assessable value 应评税值
o #IQ z_ assessed profit 估定利润
E7*z.3 assessed value 经评估价值
2yFXX9!@ assessment 评税；评定；估价；评税单
4/rd r80 assessment number 评税编号；估价编号
n<x NE % assessment of additional tax 补加税评税
&>!WhC16 assessment of performance 业绩评估；实绩评价
tVf 1]3(_> Assessor 评税主任
LAoX'^6 asset price bubbles 资产价格泡沫
N8Mq0Ck{$ asset-backed securities 具资产保证的证券
+QqEUf<U*, assets accretion 资产增值
]('isq,P assets and liabilities 资产与负债
|c]Y1WwDx assets betterment statement 资产递增表；资产改进表
/ y \K La assets lending 实物放款；有抵押贷款
Ff\U]g assets of the company passing on the death 死者去世时转移的公司资产
3j2% '$>E^ assets pledged as security for liabilities 用作负债抵押的资产
jx=2^A/i2- assets portfolio 资产投资组合
^ H,o I* assets price 资产价格
9 J$z/j;X assets quality 资产质素
fYU-pdWPT assets realization 资产变现
#\&jM
-.- assets refinancing arrangement 资产再集资安排
y?|JB f assets securitization 资产证券化
={a8=E!; assets situated outside Hong Kong 在香港以外地方的资产
8-HMKD#V assets stripping 削减资产；拆卖资产
k($N_XlE assets value 资产值
TT(d CH ft assignee 承让人
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assignment 转让；转让书；转让契
'WUevPmt assignment of interest 权益转让
8#Q=CTjF assignment of letters patent and trade mark 专利证书及商标转让
qYMTud[Vf assignment of property 物业转让；物业转让书
{$<X\\ &r assignment right 转让权
>,8DwNuq assignor 转让人
#nL&x3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
wHQyMq^ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
GlDl0P,*r associate member 附属会员
vM}oxhQ$n associated body corporate 相联法人团体
C#5 z!z/:% associated company 相联公司；联属公司
C?Sy90f associated corporation 相联法团
]< 0|" NL Association of Chartered Certified Accountants [ACCA] [United Kingdom]
t._W643~ 公认会计师公会〔英国〕
<tEN1i Association of Futures Exchange Brokers 香港期货经纪协会
hr8v O"tZN Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
r9/PmZo4x association of underwriters 承保人组织
+yq Z \$ii assumption of control 接管
r+BPz%wM=O assurance 担保；保险；转易；转易书
& >AXB6 assurance of interest 权益的转易
;b[% L& at 19XX price 按一九ＸＸ年价格计算
~CQYF,[Th at a discount 按赔价计算；按贴水价格计算；打折扣
X 9f!F2x at a premium 按溢价计算；按升水价格计算
Q<y&*o3YF| at call 通知付款；按通知
eeuTf at constant market price 按固定市价计算
%#rH~ E at constant price 按固定价格计算
3N) b J at cost 按成本计算
3B(6^iS at current market price 按当时市价计算；按现时市价计算
\advF KN at current price 按当时价格计算；按现时价格计算
+fd^$Qd%K at factor cost 按要素成本计算；按生产要素成本计算
RNyw`> at money-of-the-day price 按付款当日价格计算
N1RZ at or better 按指定或较佳价位〔买卖指令〕
;[-dth at par 按面值计算；平价
9: bC{n at sight 见票即付
mis
cmD at the close 按收市盘
@l0#C5(: at the opening 按开市盘
- Fodqq@, attestation 见证；见证条款
_u^ S[ at-the-money option 平价期权
)g9&fGYf attorney 受权人；受托代表人
R4< }kA,. attornment 新拥有人承认书
Tn+6:<OFdO attributable profit 可归属利润
9L}=xX`>? attributable share value 可归属股份价值
i#t)tM " Auckland Stock Exchange 奥克兰证券交易所
-E4e8'P;5 auction 拍卖
1/ Pou)D auctioneer 拍卖商
\c& %F=1+* audit 审计；核数
?hh 4M Audit Commission 审计署
g4 WN+y` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ZB'/D O=i 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〕
. `84Y audit review 帐目审查
Z- RgN Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
aClXg- audited account 审计帐目；经审计的帐目
ic:_v?k audited annual account 经审计的周年帐目
VRY j&s'@ audited balance sheet 经审计的资产负债表
n>t YeN)F< auditor 核数师；核数主任；审计师
sXm/+I^ auditor's certificate 核数师证明书；审计师证明书
[YY[E 7 auditor's report 核数师报告；审计师报告
? Sj3-*/? Aussie bond 澳元债券
SU.T0>w austerity budget 紧缩预算
Si#b"ls' Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(~P b,Q Australia All Ordinaries Index 澳洲所有普通股票指数
|?CR|xqT Australian Dollar [AUD] 澳元
y K ~;LV Australian Options Market 澳大利亚期权市场
LYPjdp2>"o Australian Securities Commission 澳洲证券事务监察委员会
W'2|hP Australian Society of Certified Practising Accountants 澳洲执业会计师公会
{I|iUfy Australian Stock Exchange 澳大利亚证券交易所
hL#5:~( Austrian Schilling [ATS] 奥地利先令
$UMxO`F authentication 认证；鉴证
u@\]r 1 authority to purchase 委托购买证；委购书
UdmYS3zs authorization 认可；核准；授权；授权书
YFD'&N,sx authorization by direction 指示授权
7z'l}*FRD authorization by instruction 指令授权
K.?~@5% authorization by warrant 令状授权
ve2GRTO^aC authorization of unit trust 单位信托的认可
n$Z@7r authorized agent 指定代理人
#pbPaRJL( authorized capital 法定资本
,[}5 @cS authorized clerk 出市员
k=2]@K$% authorized dealer 认可交易商
*hVW >{a authorized financial institution 认可财务机构
k:nR'TI authorized fund 认可基金
;7"}I authorized fund house 获授权的基金公司；认可基金公司
^w.x~#zI authorized institution 认可机构
*ktM<N58 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
|?n=~21"1O authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
utxT$1iJn~ authorized insurer 获授权保险人；获认可承保人
P 8 DY*B k authorized investment 特准投资项目
GwHMXtj4 authorized person 获授权人
$\l7aA 5~ authorized representative 获授权代表
TTaSg \K authorized share capital 法定股本
#(C2KRRiA automated quotation system 自动报价系统
HDU tLU d Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Ml` f+$ 自动交易系统〔香港期货交易所有限公司〕
6CBk,2DswI automatic adjustment mechanism 自动调整机制
iha{(- automatic adjustment system 自动调整系统
[pOQpfo\ Automatic Clearing House 自动票据交换所
m5lMh14E automatic exchange rates accumulation system 自动化汇率累集系统
RwMK%^b Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
hM")DmvB4 automatic teller machine [ATM] 自动柜员机
{x e$ autopay 自动转帐
W-:gU!{*# available assets 可用资产
w?6"`Mo available fiscal reserve 现存财政储备
FN5*pVD;< available profit 可用利润
O^v^GG=e;C Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
|Ui1Mm average 平均；平均数；海损
4:-h\ % average basic salary 平均基本薪金
!uLW-[F, average consumer expenditure 平均消费开支；一般消费开支
QLYb>8?"C average cost 平均成本
bE
_=L=NG average cost of land production 增辟土地平均成本
R9Wh/@J] average daily turnover 平均每日成交额
>VnkgY average daily wage rate 平均每日工资率
"h'0&ZP~_ average expenditure pattern 平均开支模式
$F-qqkR$ average growth rate 平均增长率
_IJPZ'Hr average net fixed assets 固定资产平均净值
Q6Z%T.1 average of relatives 相对价格平均数
Q#8}pBw average price 平均价格
w}VS mt$F average propensity to consume 平均消费倾向；一般消费倾向
R4G$!6Ld average propensity to save 平均储蓄倾向；一般储蓄倾向
'NF_!D average rate 平均率
Z,/ BPK<e average revenue 平均收入；平均收益
u1a5Vtel average stock 平均库存；平均存货
rMIr&T average yearly rent 平均年租
,@ A1eX} avoidance of double taxation 避免双重课税
sXp>4MomV avoidance of tax 避税
