A:
SkA"M hX A share Ａ股；甲类股份
OKzk\F6 abatement of tax 减税；减扣免税额
=t-503e.J ABN AMRO Bank N.V. 荷兰银行
#Y<b'7yJ above-the-line expenditure 线上项目支出；经常预算支出
b ~ FmX above-the-line receipt 线上项目收入；经常预算收入
aD3Q-a[ ABSA Asia Limited 南非联合亚洲有限公司
5($
'@ u absolute change 绝对数值变更
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DV_/ BI absolute expenditure 实际开支
S>p>$m,
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Dn PV
Tp(> absolute interest 绝对权益
cj/FqU" absolute order of discharge 绝对破产解除令
nyB~C7zR absolute profit margin 绝对利润幅度
Y~M H absolute value 实值；绝对值
]7{-HuQ8>} absolutely vested interest 绝对既得权益
n7Ia8?8-l absorbed cost 已吸收成本；已分摊成本
RpY#_\^hI absorption 吸收；分摊；合并
_u`W$EG
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tMy@'nj ACB Finance Limited 亚洲商业财务有限公司
$eBE pN acceptable form of reciprocity 合理的互惠条件
7g Q~"Q acceptable rate 适当利率；适当汇率
I^6zUVH acceptance agreement 承兑协议
Q}j l1dIq acceptance for honour 参加承兑
?2b9N ~ acceptor 承兑人；接受人；受票人
[VP ~~* b acceptor for honour 参加承兑人
3^zO G2 accident insurance 意外保险
Fc<+N0M{ Accident Insurance Association of Hong Kong 香港意外保险公会
VIxcyp0X accident insurance scheme 意外保险计划
ysiBru[u
accident year basis 意外年度基准
o Mi"X"C:q accommodation 通融；贷款
,!4 (B1@
accommodation bill 通融票据；空头票据
/f c@=CO accommodation party 汇票代发人
0qV!-i account balance 帐户余额；帐户结余
" GofQ5,| account book 帐簿
8~|PZ,oZ account collected in advance 预收款项
re/l5v,|3 account current book 往来帐簿
Z`b{r;`m8 account of after-acquired property 事后取得的财产报告
^T|~L<A3 account of defaulter 拖欠帐目
p( Q5!3C0q account payable 应付帐款
_\LAWQ|M4[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
vH#^ |u account receivable 应收帐款
Ofg-gCF8 account receivable report 应收帐款报表
?o9g5Z account statement 结单；帐单；会计财务报表
,9p
4(jjX account title 帐户名称；会计科目
p`JD8c accountant's report 会计师报告
6(}8[i: Accountant's Report Rules 会计师报告规则
SpY%2Y.Dy accounting and auditing procedure 会计与审计程序；会计与核数程序
""ICdZ_A Accounting Arrangements 《会计安排》
PZ "=t! accounting basis 会计基础
9YpD\H` accounting by Official Receiver 破产管理署署长呈交的帐目
6F3#Rxh Accounting Circular 《会计通告》
7=8e| $K_ accounting class 会计类别
5 !G}*u. accounting date 记帐日期；会计结算日期
I%whM~M1+ accounting for money 款项核算
Ij }RlYQz Accounting Officer 会计主任
~$i3 6" accounting period 会计报告期；会计期
]W%<<S accounting policy 会计政策；会计方针
?c^0%O p accounting practice 会计惯例
2@aVoqrq# accounting principle 会计准则
jC<!Ny-$ accounting record 会计记录
sD* 8:Hl accounting report 会计报告
8:, l+[\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
LEkO# F( Accounting Society of China 中国会计学会
:WT O*M accounting statement 会计报表
fgP_NYfOj accounting system 会计制度；会计系统
tq^ H) accounting transaction 会计事项；帐务交易
T?c:z?j_9 accounting treatment 会计处理
Hs8c%C accounting year 会计年度
|}\et
ecB accretion 增值；添加
,P< n\(DQ accrual 应计项目；应累算数目
Kuy,qZv!" accrual basis 应计制；权责发生制
P/?` accrual basis accounting 应计制会计；权责发生制会计
iFW)}_. accrue 应累算；应计
Q': }'CI accrued benefit 应累算利益
-[4Xg!apO accrued charges 应计费用
R1FBH:Iu accrued cumulative preference share dividend 应累算的累积优先股股息
(&FSoe/![' accrued expenses 应累算费用
Cv|y a$}a accrued interest payable 应付利息；应计未付利息
r"a0!]n accrued interest receivable 应收利息；应计未收利息
W^q;=D6uh accrued right 累算权益
|[?"$g9v accruing profit 应累算的利润
+I7 n6s\ accumulated fiscal reserve 累积财政储备
&/4W1=>( accumulated profit 累积利润；滚存溢利
wbzAX accumulated reserve 累积储备
wEo/H accumulation of surplus income 累积收益盈余
,&!Txyye acquired assets 既得资产
n9Z|69W6> acquisition 收购；购置；取得
^e>`ob acquisition cost 购置成本
'tp1|n/1 acquisition expenses 购置费用
vO"Sy{)Z> acquisition of 100% interest 收购全部股权
Lz S@@ '] acquisition of control 取得控制权
RUmJ=i'4/ acquisition of fixed assets 购置固定资产
U a x- z acquisition of shell “买壳”
}Z- ]m acquisition price 收购价
qde.;Yv9 act of God 天灾
]z,W1Zs? acting partner 执事合伙人
i U\WV active market 买卖活跃的市场；交投畅旺的市场；旺市
%J?;@ G)r active partner 积极参与的合伙人
|?SK.1pW active trading 交投活跃
:~pPB#)nk actual circulation 实际流通
m0W5O gk actual cost 实际成本
1+PLj[;jJ: actual expenditure 实际开支；实际支出
SqTO~zGC actual income 实际入息；实际收入；实际收益
37Z:WJ?
actual market 现货市场
w3c[t~R8 actual price 现货价；实际价格
DJ;G0* actual profit 实际利润
INsc!xOQ actual quotation 实盘；实际价位；实际报价
e;56 }w actual year basis 按实际年度计算
h84}lxT^] actuals 实货
_ pM&Ya actuarial investigation 精算调查
C$xU!9K[+ actuarial principle 精算原则
M&
GA:` actuarial report 精算师报告
cTFyF) Actuarial Society of Hong Kong 香港精算学会
r"SuE:D actuarial valuation 精算师估值
yK<%AV@v actuary 精算师
'c\z W mAZ ad referendum agreement 暂定协议；有待覆核的协定
JB a:))lw ad valorem duty 从价税；按值征税
Aq}]{gfQ1 ad valorem duty system 从价税制
_mKO 4Atw ad valorem fee 从价费
n0 kBLn ad valorem tariff 从价关税
-82Rz additional allowance 额外免税额
q3B#rje>h additional amount for unexpired risk 未过期风险的额外款额
[ottUS@ additional assessable profit 补加应评税利润
&)O X* y additional assessment 补加评税
eZ
y)>.6Z additional commitment 额外承担
;OQ{ additional commitment vote 额外承担拨款
|0ahvsrtW additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Fun ep[rA additional dependent parent allowance 供养父母额外免税额
X~GnK>R additional provision 额外拨款
!dYkvoQNn additional stamp duty 附加印花税
a d8kUHf additional tax 补加税罚款；补加税款
DF/p{s1Y 3 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
l. ?R7f adjudged bankrupt 被裁定破产
MVK=' adjudicated bankrupt 裁定破产人
2P~ zYdjS adjudication fee 裁定费；评定印花税额手续费；评估契据费
M;={] w@ n adjudication of bankruptcy 裁定破产；宣告破产
b2.
xJ4 adjudication of insolvency 裁定无力偿还债务
{n=) <w adjusted actual 经调整的实数；调整后的实数
z@^l1)m adjusted current assets 经调整的流动资产；调整后的流动资产
0 m6Vf
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Ps(3X@ adjusted liabilities 经调整的负债；调整后的负债
CE:TQzg adjusted loss 经调整的亏损；调整后的亏损
*[(O&L&0 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
fP%hr gL adjusted profit 经调整的利润；调整后的利润
>Q z#;HI adjusted surplus 经调整的盈余额；调整后的盈余额
l2U"4d!o adjusted value 经调整的价值；调整后的价值
1g5%Gr/0$5 adjustment 调整；修订；理算〔保险〕
'H <?K adjustment centre 调剂中心
i2A>T/? { adjustment lag 调整过程的时间差距；调整时差
9~bje^M adjustment mechanism 调整机制
g= k}6"F~ adjustment of loss 亏损调整
i2/:'
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Zh]d&Xeq adjustment range 调整幅度
Glcl7f"<^ administered exchange rate 受管制汇率
&xMR{: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
={-\)j administration expenses 行政费用
0F6^[osqtl administration fee 手续费；行政费
h #Od tc1) administration in bankruptcy 破产管理
y.26:c( administration order 遗产管理令
=O1N*'e administrator 管理人；遗产管理人
6]rIYc[, administrator of the estate 遗产管理人
k!b\qS~Q admission of debt 债项承认书
Mb=vIk{B f admission of proof 接纳债权证明
n;)!N advance 放贷款项；垫付款项；预支款项；预付款项
| Uf6k` advance account 暂支帐目；预付款帐户
sptDzVM advance compensation 预付补偿金
_9wX8fh3D advance from shareholder 股东垫款
>XjSVRO advance pending reimbursement 预支以待日后付还
Ndu vfA4 advanced economy 先进经济体系
lwa xj7 advancement 预付；预付财产
RxY
;'NY advances warrant 垫款令
-mOSB(#bo advancing 贷出
A9ia[2[ adverse balance 逆差
wGD".CS0 adverse exchange 逆汇
x'@0] f. advertisement addressed to shareholders 在报章刊登的致股东通告
tbF>"?FY/ advice for collection 托收通知书
bv$_t)Xh advice of drawing 提款通知书；汇票通知书
@T advice of payment 付款通知
:2{6Pa(eg Advisory Committee [Securities and Futures Commission]
kG/:fP 谘询委员会〔证券及期货事务监察委员会〕
ifl`QZp_ Advisory Committee on Diversification 经济多元化谘询委员会
t6BggO"_u affidavit 誓章；遗产申报誓章
@*e|{;X]hy affidavit of no receipt 述明无收款的誓章
rlmzbIu I9 affiliate 联号；联营公司；附属公司
d76k1 -m\o affiliated company 附属公司；联号；联营公司
xGCW-YR9 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!*ct3{m affordability 负担能力
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$DMVtE0 African Development Bank [AfDB] 非洲开发银行
M.))UKSF after-acquired property 事后取得的财产
mufi>} after-hours dealing 市后交易
/Pv
d [oF after-tax profit 税后盈利；税后利润；税后溢利
n]?Yv E agency agreement 代理协议
AHc:6v^ agency expenses 代理机构的开支
RiqYC3Ka agency fee 代理费
9&fS<Hk Agency Law 《代理法》
A(2_hl- agent 代理人；承销人
' 8K5=|!J agent of company 公司代理人
i,1=5@rw5 agent's fee 代理人费；经纪费
~+}w>jIm{| aggregate 总计；总数；总体数字
S#6{4x4 aggregate amount 总款额；总额
lxx)l(& aggregate assets and liabilities 总体资产与负债
qk;*$Q aggregate at constant price 按固定价格计算的总体数字
<|[G=GA\S! aggregate demand 总需求
5drc8_fZ aggregate gross position 总持仓量
@H2 c77% aggregate limit 总限额
DW&%"$2 aggregate of salaries tax 合计薪俸税
CRf ! tsj@ aggregate performance 总体表现；总体业绩
.|iMKRq aggregate supply 总体供应
iZ
% KHqG aggregate surplus 总盈余
h3D~?Iom aggregate total 整体总额
\fIGMoy! aggregate value 总值；合计价值
A Vf'"~? aggregated basis 合计基准
'g.9
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YyEW}2 aggregation 合并计算；合计；总和
8+K=3=05#U aggregation of incomes of husband and wife 夫妇入息合并计算
_jg&}HM aggregation of property 财产的总和
u :AKp<' agio 差价；贴水
Jn3cU Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
;[TC`DuNj0 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'QW/TJ=7r 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
iq2)oC_ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
'8\7(0$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》
$51M' Qu Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6t /nM 《香港政府和大韩民国政府关于相互促进和保护投资协定》
P1KXvc}JGe agreement for a settlement 授产协议
/(Mi2$@v1 agreement for assignment 转让协议
cO/%;HEV agreement for sale 售卖协议；买卖协议
e^2e[rp0 agreement for sale and purchase 买卖协议
ya7PF~:E- agreement for the payment of interest 支付利息协议
F5la:0fb agreement for the repayment of money 还款协议
!=%0 agreement of reinsurance 再保险协议
)rcFBD{vM Agricultural Bank of China 中国农业银行
\Jm fQrBQ air passenger departure tax 飞机乘客离境税
A/V"&H[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/{@^h#4M1 airport tax 机场税
U$jw8I'. alcohol duty 酒精税
D#Qfa!=g alienation 让与；让渡；转让
afrU>#+" alimony 生活费；赡养费
Bu|U z0Y All Ordinaries Index [AOI] 所有普通股指数
eD5:0;X2 all risks 全险；综合险
,p2BB"^_i All Sales Record for Stock Market 《股票市场成交报告》
#yz5CWu Allied Capital Resources Limited 新联财务有限公司
W <.h@Rz+ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
bW03m_<M<1 allocation letter 拨款信件
,{DZvif
allocation of fund 分配款项；预留款项
f}{ l Rk allocation of profit 利润分配；溢利分配
*FhD%>< allocation warrant 拨款令
0 kC}qru' allotment 分配；配股
`q
= e<$ allotment notice 股份配售通知；配股通知
{6H%4n allotment of shares 股份分配
GP=i6I6C allowable 可获宽免；免税的
|m{Q_zAB allowable business loss 可扣除的营业亏损
+ /
s2;G allowable expenses 可扣税的支出
qYpuo
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M]9oSi allowance for debts 债项的免税额
I#lvaoeN allowance for depreciation by wear and tear 耗损折旧免税额
b^
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R-odc,P= allowance for inflation 为通货膨胀而预留的款项；通胀准备金
L(Ww6oj allowance for repairs and outgoings 修葺及支出方面的免税额
m BW E^ allowance to debtor 给债务人的津贴
7 0pt5O3] alteration of capital 资本更改
eyq\a'tyB alternate trustee 候补受托人
YbCqZqk amalgamation 合并
>! u@> ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1K(a=o[Ce ambit of charges 征税范围；收费范围
F>N3GPRl amended valuation 经修订的估值
&G63ReW7 @ American Commodities Exchange 美国商品交易所
"s-e)svB American Express Bank Limited 美国运通银行
<3?T^/ 8 American Stock Exchange 美国证券交易所
Ce&nMgd~ amortization 摊销
o =/Cje amount due from banks 存放银行同业的款项
Twqkd8[ amount due from banks abroad 存放海外银行同业的款项
9J>b6 amount due from holding companies 控股公司欠款
(EZ34,k'S amount due from local banks 存放本港银行同业的款项
?naPti1GX amount due to banks 银行同业的存款
p#-ov-znp amount due to banks abroad 海外银行同业的存款
5vxKkk&i4l amount due to holding companies 控股公司存款
Hgu:*iYA amount due to local banks 本港银行同业的存款
H<tk/\C amount due to outport banks 外埠银行同业的存款
<eWGvIEP[ amount for note issue 发行纸币的款额
$x x5+A%, amount of bond 担保契据的款额
38Ro d]\E amount of consideration 代价款额
$7Sbz&)y3 amount of contribution 供款数额
si`{>e~`6P amount of indebtedness 负债款额
@q=l H
*= amount of principal of the loan 贷款本金额
WY=RJe2 amount of rates chargeable 应征差饷数额
W40GW amount of share capital 股本额
{8L)F w amount of sums assured 承保款额
31 BN ?q amount of variation 变动幅度
Y# <38+Gd amount of vote 拨款数额
HbQvu@ amount payable 应付款额
#Bo / 1G= amount receivable 应收款额
lo }[o0X Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@3D8TPH analysis 分析
%y@ iA91K ancillary risk 附属风险
@\~qXz{6J annual account 周年帐目；周年帐目报表；年度决算；年结
!A R$JUn X annual accounting date 年结日期
6Mpbmf r annual allowance 每年免税额；年积金；年度津贴；年津
r 5$ ( annual balance 年度余额
*~p~IX{ annual disposable income 每年可动用收入
[w iI annual estimates 周年预算
9ICC2%j| annual fee 年费
f X. V+.rj annual general meeting 周年大会
]>utLi5dX annual growth rate 年增率；每年增长率
ZqI.n4:9 annual long-term supplement 长期个案每年补助金
x .>E 7
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>{ DHW1kF? annual report 年报
.3;bUJ1 Annual Report on the Consumer Price Index 《消费物价指数年报》
@G/':N annual return 周年报表；周年申报表；每年报税表格
$}[Tj0+: Annual Return Rules 《周年报表规则》
P1P P#>E-2 annual review of consumer prices 每年消费物价回顾
&&1q@m ,cP annual roll-forward basis 逐年延展方式
Sr7+DCr annual salary 年薪
!*46@sb: annual statement 年度报表；年度决算表
DNgQ.lV Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
?nm:e.S+? annuitant 年金受益人
2>{_O?UN annuity 年金
FV[6">;g annuity contract 年金合约
1'| 6IR1' annuity on human life 人寿年金
)g4oUZDF antecedent debt 先前的债项
3t(8uG<rL ante-dated cheque 倒填日期支票
47Y| 1 anticipated expenditure 预期开支
Q37VhScs anticipated net profit 预期纯利
K#"@nVWJ.m anticipated revenue 预期收入
eO,
anti-inflation measure 反通货膨胀措施
/)8 0@ anti-inflationary stance 反通货膨胀立场
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= Js 5 apparent deficit 表面赤字
//- - r5Q apparent financial solvency 表面偿债能力
{$i JYS\ apparent partner 表面合伙人
l+'1>T. I application for personal assessment 个人入息课税申请书
k&nhF9Y 4 application of fund 资金应用
_ Ko0 application to release as liquidator and to destruct the books of accounts and documents
FNZB M 申请免除清盘人职务及毁灭帐簿与文件
_/[n/"gn appointed actuary 委任精算师
l<<G". ? appointed auditor 委任核数师；委任审计师
1B 3,lYBM appointed trustee 委任的受托人
mB(*)Pw Z appointer 委任人
B 0c} 5V apportioned pro rata 按比例分摊
'-#6;_ i< apportionment 分配；分摊
+n(H"I 7cU Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
} ?P~qJ|1 apportionment formula 分摊方程式
t\2 myR3 apportionment of estate duty 遗产税的分摊
}@ 'xEx appraisal 估价；评估
-X@;"0v appreciable growth 可观增长
oeXNb4; 4 appreciable impact 显着影响
hp(n;(OR appreciable increase 可观增长
m[^;HwJ appreciation 增值；升值
X.0/F6U appreciation against other currencies 相对其他货币升值
dE5DH~ldV appreciation of the exchange value of Hong Kong dollar 港元汇值上升
;{|a~e?Y appreciation tax 增值税
KmV>tn BQ appropriation 拨款；拨用；拨付
*8p\.za1 appropriation account 拨款帐目
^_<>o[qE Appropriation Bill 拨款法案
IidZ -Il appropriation-in-aid system 补助拨款办法
u)P$x kf approved assets 核准资产
oWyg/{M approved basket stock 认可一篮子证券
[BhpfZNKRA approved budget 核准预算
S&-sl approved charitable donation 认可慈善捐款
@"9y\1u approved charitable institution 认可慈善机构
e,E;\x
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^a`zvrE
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xsRMF&8L approved estimates of expenditure 核准开支预算
/3%]Ggwe approved overseas insurer 核准海外保险人
i:#R
U^ R approved overseas trust company 核准海外信托公司
ilK8V4k<T) approved pooled investment fund 核准汇集投资基金
|PN-,f{ - approved provident fund scheme 认可公积金计划
"sF drX J approved provision 核准拨款
Coq0Kzhsab approved redeemable share 核准可赎回股份
2W
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EpGe'S approved retirement scheme 认可退休金计划
8 O{]ML approved subordinated loan 核准附属贷款
:0T]p"y4 arbitrage 套戥；套汇；套利
"!)8bTW arbitrageur 套戥者；套汇者
,|I\{J #C arbitrary amount 临时款项
\Y9=d E} arrangement 措施；安排；协定
^J>2 8Q\S arrears 欠款
c7\bA7 . arrears of pay 欠付薪酬
!U`T;\,v5 arrears of revenue 逾期未收税款；逾期未收的帐项
p)ZlQ .d#Y articles of association 组织章程；组织细则；组织章程细则
mUy/lo'4 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Ao96[2U6 ascertainment of profit 确定利润
f.jAJ; N> "Asia Clear" “亚洲结算系统”
6o;lTOe s Asia Commercial Bank Ltd. 亚洲商业银行有限公司
]CC=
\ < Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7\ff=L-b Asian Development Fund [ADF] 亚洲发展基金
}VR&*UJE Asian dollar bond 亚洲美元债券
M
_U $I7 Asian dollar market 亚洲美元市场
BHj]w*Ov Asian dollar rate 亚洲美元利率
dab>@z4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
},a|WL3^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
`M>{43dj asked price 沽盘；喊价；索价；卖方报价
H@IX$+;z assessable income 应评税入息
n 2#uH assessable loss 应评税亏损
~73"A Wlp assessable profit 应评税利润
q){]fp.,@ assessable value 应评税值
8 1W})q8 assessed profit 估定利润
4BEVG&Ks
assessed value 经评估价值
_; 01/V"q6 assessment 评税；评定；估价；评税单
Q,\lS assessment number 评税编号；估价编号
KvilGh10 assessment of additional tax 补加税评税
4)j<(5 assessment of performance 业绩评估；实绩评价
]^
O<WD Assessor 评税主任
ZuS+ p0H" asset price bubbles 资产价格泡沫
2L<TqC{,- asset-backed securities 具资产保证的证券
<Mc:Cg8> assets accretion 资产增值
M`?/QU~ assets and liabilities 资产与负债
g8kw|BgnL assets betterment statement 资产递增表；资产改进表
/LSi Dys assets lending 实物放款；有抵押贷款
66L *6O 4 assets of the company passing on the death 死者去世时转移的公司资产
f lLmZ1" assets pledged as security for liabilities 用作负债抵押的资产
[RpFC4W assets portfolio 资产投资组合
p' w[5' assets price 资产价格
[F/x U assets quality 资产质素
xC;$/u%' assets realization 资产变现
n; rOH[P assets refinancing arrangement 资产再集资安排
F$ h/k^ assets securitization 资产证券化
McsqMI6 assets situated outside Hong Kong 在香港以外地方的资产
* n!0 assets stripping 削减资产；拆卖资产
X<9DE!/) assets value 资产值
VDnAQ[T@d assignee 承让人
E #ys-t 42 assignment 转让；转让书；转让契
Z<,gSut'Y assignment of interest 权益转让
B 8s|VI assignment of letters patent and trade mark 专利证书及商标转让
Kv #daAU assignment of property 物业转让；物业转让书
aRG[F*BY assignment right 转让权
P `bR;2o assignor 转让人
L<QDC associate 有联系的人；有关连人士；相联者；合伙人；联系人
t1Jz?Ix6% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
M3z7P.\G associate member 附属会员
;? :,L associated body corporate 相联法人团体
>a4Bfnf"eI associated company 相联公司；联属公司
%! .rP associated corporation 相联法团
:&:>sd(QD Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Rkm7"dO0 公认会计师公会〔英国〕
19# )#
n^ Association of Futures Exchange Brokers 香港期货经纪协会
]ipVN Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
O_iX 1@SW association of underwriters 承保人组织
Y#t"..mc' assumption of control 接管
*<0g/AL assurance 担保；保险；转易；转易书
|d`?wm- assurance of interest 权益的转易
$!vi:+ED at 19XX price 按一九ＸＸ年价格计算
Og*1pvN< at a discount 按赔价计算；按贴水价格计算；打折扣
#& 8 Opo( at a premium 按溢价计算；按升水价格计算
_ SFD}w3b$ at call 通知付款；按通知
g<lX Xj2 at constant market price 按固定市价计算
c//W# V2Q at constant price 按固定价格计算
*(k=!`4( at cost 按成本计算
mMjVbeh[ at current market price 按当时市价计算；按现时市价计算
LA w S8t', at current price 按当时价格计算；按现时价格计算
57M oO at factor cost 按要素成本计算；按生产要素成本计算
\ U-5&,fP at money-of-the-day price 按付款当日价格计算
7I44BC*R~ at or better 按指定或较佳价位〔买卖指令〕
E
Fv+[ at par 按面值计算；平价
eqf~5/Z at sight 见票即付
VmT 5? i at the close 按收市盘
^X;>?_Bk at the opening 按开市盘
eD(a
+El} attestation 见证；见证条款
"Q
J-IRt & at-the-money option 平价期权
'+QgZ>q" attorney 受权人；受托代表人
# xo&#FIH attornment 新拥有人承认书
(@#Lk "B attributable profit 可归属利润
w6yeX<!ll attributable share value 可归属股份价值
'Qfy+_0 Auckland Stock Exchange 奥克兰证券交易所
y ( z U:. auction 拍卖
$?GO|.59 auctioneer 拍卖商
7> ]C2! audit 审计；核数
0ND7F Audit Commission 审计署
O0l; Qi Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ixH7oWH# 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
K*}j1A audit review 帐目审查
"nefRz%j+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ge?ymaU$a audited account 审计帐目；经审计的帐目
U{}7:&As audited annual account 经审计的周年帐目
Z"^@ B2v audited balance sheet 经审计的资产负债表
enr mjA&3 auditor 核数师；核数主任；审计师
E<4}mSn) auditor's certificate 核数师证明书；审计师证明书
.KLuGb 3JJ auditor's report 核数师报告；审计师报告
?d0Dfqh_ Aussie bond 澳元债券
:)yM9^<D austerity budget 紧缩预算
^KF'/9S Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
S\rfR N Australia All Ordinaries Index 澳洲所有普通股票指数
;lEiOF+d Australian Dollar [AUD] 澳元
+=8Po'E^!d Australian Options Market 澳大利亚期权市场
x}[` - Australian Securities Commission 澳洲证券事务监察委员会
6qDD_ :F Australian Society of Certified Practising Accountants 澳洲执业会计师公会
W!^=)Qs
Australian Stock Exchange 澳大利亚证券交易所
w#$k$T) Austrian Schilling [ATS] 奥地利先令
J|q_&MX/ authentication 认证；鉴证
mN Y z7N authority to purchase 委托购买证；委购书
_L72 Ae(_ authorization 认可；核准；授权；授权书
xd. C&Dx5 authorization by direction 指示授权
/Rz,2jfRx' authorization by instruction 指令授权
?!66yn authorization by warrant 令状授权
/W> " G1) authorization of unit trust 单位信托的认可
7L6M#B[)e5 authorized agent 指定代理人
?n+\T'f! authorized capital 法定资本
q<8HG_ authorized clerk 出市员
TK>}$.c%+ authorized dealer 认可交易商
;v'Y' !-J authorized financial institution 认可财务机构
OY#_0p)i authorized fund 认可基金
z~5'p(|@f authorized fund house 获授权的基金公司；认可基金公司
pk4&-iu9 authorized institution 认可机构
Jp#cFUa t authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
`QF|>
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gD\}CxtG authorized insurer 获授权保险人；获认可承保人
DIAP2LR ? authorized investment 特准投资项目
7q=0]Hrg(D authorized person 获授权人
]>o2P cb; authorized representative 获授权代表
3Cl9,Z"&6$ authorized share capital 法定股本
Uf<vw3 automated quotation system 自动报价系统
8(;i~f:bCW Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
9 JtG&^* 自动交易系统〔香港期货交易所有限公司〕
3"n8B 6 automatic adjustment mechanism 自动调整机制
"lZ<bG
automatic adjustment system 自动调整系统
jFv<]D%A[ Automatic Clearing House 自动票据交换所
Uy :.m automatic exchange rates accumulation system 自动化汇率累集系统
?0a 0 R Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
hdL2`5RFF automatic teller machine [ATM] 自动柜员机
V LN3x.BY autopay 自动转帐
g-}sVvM available assets 可用资产
hzb|: available fiscal reserve 现存财政储备
B$Z!E%a; available profit 可用利润
nSiNSLv Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
H%N+V r3O, average 平均；平均数；海损
||HIp9(3 average basic salary 平均基本薪金
(I.`bR average consumer expenditure 平均消费开支；一般消费开支
>>D i average cost 平均成本
-EaZ<d[|0 average cost of land production 增辟土地平均成本
Hv\*F51p= average daily turnover 平均每日成交额
Y c k bc6F average daily wage rate 平均每日工资率
<k6xScy$} average expenditure pattern 平均开支模式
]IV; >94[ average growth rate 平均增长率
O :^[4$~ average net fixed assets 固定资产平均净值
&/F[kAy average of relatives 相对价格平均数
qI^jwl|k average price 平均价格
(^9M9+L[i average propensity to consume 平均消费倾向；一般消费倾向
;I'/.gW;{ average propensity to save 平均储蓄倾向；一般储蓄倾向
nL!@#{ z average rate 平均率
B v c=gW average revenue 平均收入；平均收益
%5gJ6>@6Z average stock 平均库存；平均存货
-pu\p-Z average yearly rent 平均年租
tW>R 16zq avoidance of double taxation 避免双重课税
B;r$( 'UZ avoidance of tax 避税
