A:
zgFL/a < A share Ａ股；甲类股份
[%^0L~: abatement of tax 减税；减扣免税额
"PMJh 3q ABN AMRO Bank N.V. 荷兰银行
gy?uk ~p above-the-line expenditure 线上项目支出；经常预算支出
F7' MoH above-the-line receipt 线上项目收入；经常预算收入
$j,$O>V ABSA Asia Limited 南非联合亚洲有限公司
f5//?ek absolute change 绝对数值变更
a )lCp absolute expenditure 实际开支
j f4<LmR absolute guideline figure 绝对准则数字
\i?bt0 bM absolute interest 绝对权益
2 RZa} absolute order of discharge 绝对破产解除令
wMkHx3XD absolute profit margin 绝对利润幅度
V|A)f@ Fs absolute value 实值；绝对值
a6zWg7 PN absolutely vested interest 绝对既得权益
R Q0^
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~5F x[q absorption 吸收；分摊；合并
wYe;xk`> absorption rate 吸收率；摊配率；分摊率
}alq~jY ACB Finance Limited 亚洲商业财务有限公司
N?c~AEk9U acceptable form of reciprocity 合理的互惠条件
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(z\pi1 acceptable rate 适当利率；适当汇率
Z>UM gu3c acceptance agreement 承兑协议
8 n Z_. acceptance for honour 参加承兑
nt"\FZ*;3 acceptor 承兑人；接受人；受票人
Fr50hrtkU acceptor for honour 参加承兑人
mfj%-)l9 accident insurance 意外保险
# Ey_.4S Accident Insurance Association of Hong Kong 香港意外保险公会
LawE 3CD accident insurance scheme 意外保险计划
F&`%L#s| accident year basis 意外年度基准
L V ]10v6 accommodation 通融；贷款
BZv:E?1z accommodation bill 通融票据；空头票据
u~,hT Y(% accommodation party 汇票代发人
0B[~j7EGO
account balance 帐户余额；帐户结余
G5|nt#> account book 帐簿
v~x`a0 account collected in advance 预收款项
c)Ng9p account current book 往来帐簿
4-HBXG9#/ account of after-acquired property 事后取得的财产报告
PE;<0Cz\ account of defaulter 拖欠帐目
){mqo%{SO account payable 应付帐款
m 2~`EL> account payee only [A/C payee only] 只可转帐；存入收款人帐户
LRw-I. z account receivable 应收帐款
kXdXyq account receivable report 应收帐款报表
,f%4xXI account statement 结单；帐单；会计财务报表
d_ :f- account title 帐户名称；会计科目
A;X3z-[[ accountant's report 会计师报告
I] +OYWp Accountant's Report Rules 会计师报告规则
Zk~Pq%u accounting and auditing procedure 会计与审计程序；会计与核数程序
6W:]'L4! Accounting Arrangements 《会计安排》
Hxy=J accounting basis 会计基础
qOmL \'8 accounting by Official Receiver 破产管理署署长呈交的帐目
h:7\S\|8 Accounting Circular 《会计通告》
g? iZ RM accounting class 会计类别
Gv]94$'J9 accounting date 记帐日期；会计结算日期
]w,|WZm accounting for money 款项核算
vH}VieU Accounting Officer 会计主任
5 GPrZY" accounting period 会计报告期；会计期
S@[NKY accounting policy 会计政策；会计方针
8B+C[Q:+' accounting practice 会计惯例
Zqf
ovG accounting principle 会计准则
F <iV;+ accounting record 会计记录
9s!R_R&W. accounting report 会计报告
_s<BXj Accounting Services Branch [Treasury] 会计事务部〔库务署〕
'A3*[e|OS Accounting Society of China 中国会计学会
]N\D^`iQ accounting statement 会计报表
K}N~KDW R| accounting system 会计制度；会计系统
G,+3(C accounting transaction 会计事项；帐务交易
D'%M# S0 accounting treatment 会计处理
-`\n/"#X6i accounting year 会计年度
CXuMNa accretion 增值；添加
9]T61Z{OW1 accrual 应计项目；应累算数目
:3s^, g accrual basis 应计制；权责发生制
ci+a jON accrual basis accounting 应计制会计；权责发生制会计
>`[+24e accrue 应累算；应计
&*8.%qe; accrued benefit 应累算利益
$mf O:% accrued charges 应计费用
D D accrued cumulative preference share dividend 应累算的累积优先股股息
CX2qtI8N? accrued expenses 应累算费用
3=?,D v0P accrued interest payable 应付利息；应计未付利息
7k%!D"6_R accrued interest receivable 应收利息；应计未收利息
)x?)v#k accrued right 累算权益
W@z xGH$z> accruing profit 应累算的利润
2^=.f? _YR accumulated fiscal reserve 累积财政储备
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accumulated profit 累积利润；滚存溢利
U)i BeYW: accumulated reserve 累积储备
.i )n1 accumulation of surplus income 累积收益盈余
0,&] 2YJ acquired assets 既得资产
Jq" 3xj acquisition 收购；购置；取得
#y" LFoJn acquisition cost 购置成本
B bCW3 !( acquisition expenses 购置费用
jrS$!cEo acquisition of 100% interest 收购全部股权
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Q/F6 acquisition of control 取得控制权
,* \s acquisition of fixed assets 购置固定资产
T t Wzjt acquisition of shell “买壳”
o:*$G~. k acquisition price 收购价
V@y&n1?6 act of God 天灾
f8UJ3vB acting partner 执事合伙人
j UZ$vyT active market 买卖活跃的市场；交投畅旺的市场；旺市
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| active partner 积极参与的合伙人
t+pA9^$[ ` active trading 交投活跃
`WMU'ezF actual circulation 实际流通
Z;tWV%F5 actual cost 实际成本
~$//4kES actual expenditure 实际开支；实际支出
S|KUh|=Q actual income 实际入息；实际收入；实际收益
{md5G$* % actual market 现货市场
MLi aCG; actual price 现货价；实际价格
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actual profit 实际利润
\QG 2V$ actual quotation 实盘；实际价位；实际报价
} G^'y8U actual year basis 按实际年度计算
m$hkmD| actuals 实货
2dB]Lw@s actuarial investigation 精算调查
-2u )orWP actuarial principle 精算原则
h3GUFiZ. actuarial report 精算师报告
zmu+un"\j Actuarial Society of Hong Kong 香港精算学会
u|\?6fz actuarial valuation 精算师估值
\J#&]o)Y actuary 精算师
JJs*2y ad referendum agreement 暂定协议；有待覆核的协定
egr"og{ ad valorem duty 从价税；按值征税
b5.]}>]t ad valorem duty system 从价税制
R?#=^ $7U ad valorem fee 从价费
| +[Y_j ad valorem tariff 从价关税
$*:$- additional allowance 额外免税额
w /PE )xA additional amount for unexpired risk 未过期风险的额外款额
nW K7 * additional assessable profit 补加应评税利润
Q.3:"dT additional assessment 补加评税
dK8dC1@,X; additional commitment 额外承担
iv],:|Mbd additional commitment vote 额外承担拨款
2 p }I additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
4hfq7kq7( additional dependent parent allowance 供养父母额外免税额
O~?d;.b additional provision 额外拨款
%h, &N D additional stamp duty 附加印花税
(F3R!n additional tax 补加税罚款；补加税款
CGb4C (%-7 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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adjudged bankrupt 被裁定破产
&s Yxe:H adjudicated bankrupt 裁定破产人
x TH3g^E adjudication fee 裁定费；评定印花税额手续费；评估契据费
@)!N{x? adjudication of bankruptcy 裁定破产；宣告破产
l& kZ6lZ adjudication of insolvency 裁定无力偿还债务
&v;o }Q}E{ adjusted actual 经调整的实数；调整后的实数
W4P+?c>'2 adjusted current assets 经调整的流动资产；调整后的流动资产
R>5Xv%R adjusted figure 经调整的数字；调整后的数额
IAN={";p adjusted liabilities 经调整的负债；调整后的负债
([^f1;ncm adjusted loss 经调整的亏损；调整后的亏损
[}l 90 lP 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
JvP> [vb adjusted profit 经调整的利润；调整后的利润
<R~;|&o,$ adjusted surplus 经调整的盈余额；调整后的盈余额
#W.vX=/* adjusted value 经调整的价值；调整后的价值
<u],R.S) adjustment 调整；修订；理算〔保险〕
B va2f:)K| adjustment centre 调剂中心
sO(4F8cpU adjustment lag 调整过程的时间差距；调整时差
<5#2^ ( adjustment mechanism 调整机制
nz#eJ adjustment of loss 亏损调整
] O~$|Wk adjustment process 调整过程；调整程序
[~G1Rz\h adjustment range 调整幅度
&m\Uc administered exchange rate 受管制汇率
oSjY p(h: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3Of!Ykf= administration expenses 行政费用
LCzeE7x administration fee 手续费；行政费
%. 'oY% administration in bankruptcy 破产管理
`ueOb administration order 遗产管理令
je 3Qq1 administrator 管理人；遗产管理人
tJ8:S@E3, administrator of the estate 遗产管理人
kkMChe} ;5 admission of debt 债项承认书
m6}_kzFz admission of proof 接纳债权证明
{.;qz4d` advance 放贷款项；垫付款项；预支款项；预付款项
hM>.xr advance account 暂支帐目；预付款帐户
8TU(5:xJo advance compensation 预付补偿金
K:Z(jF !j advance from shareholder 股东垫款
=FiO{Aw `N advance pending reimbursement 预支以待日后付还
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f$B advanced economy 先进经济体系
PY3bn).uR advancement 预付；预付财产
;k R=vv advances warrant 垫款令
3J/l>1[ advancing 贷出
)iK:BL *Nw adverse balance 逆差
cW"DDm
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K_:2s DCaN advertisement addressed to shareholders 在报章刊登的致股东通告
hd(TKFL^y advice for collection 托收通知书
!h<O c!9 advice of drawing 提款通知书；汇票通知书
}s6Veosl advice of payment 付款通知
|YV> #l Advisory Committee [Securities and Futures Commission]
e" {"g[b/7 谘询委员会〔证券及期货事务监察委员会〕
{^:NII] Advisory Committee on Diversification 经济多元化谘询委员会
EQw7(r|v: affidavit 誓章；遗产申报誓章
Di }M\!-[ affidavit of no receipt 述明无收款的誓章
F?cwIE\J affiliate 联号；联营公司；附属公司
=*zde0T?l affiliated company 附属公司；联号；联营公司
Q7 d@ +C affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<%rm?;PBl affordability 负担能力
G$QN_h,} African Development Bank [AfDB] 非洲开发银行
Ho[]03 after-acquired property 事后取得的财产
:V@)A/}uk after-hours dealing 市后交易
PDz:x4A after-tax profit 税后盈利；税后利润；税后溢利
UlNV%34" agency agreement 代理协议
m I:^lp agency expenses 代理机构的开支
R 7!v=X]i agency fee 代理费
?2\oi *$ Agency Law 《代理法》
Qgv g*KX agent 代理人；承销人
D/;[x{;E agent of company 公司代理人
YTTi j|( agent's fee 代理人费；经纪费
G-R83 Orl aggregate 总计；总数；总体数字
bu $u@:q 6 aggregate amount 总款额；总额
R?2HnJh aggregate assets and liabilities 总体资产与负债
4PkKL/ E aggregate at constant price 按固定价格计算的总体数字
Q
8;JvCz aggregate demand 总需求
Dfc%
jWbA aggregate gross position 总持仓量
2+C:Em0yI aggregate limit 总限额
;4GGXT++L aggregate of salaries tax 合计薪俸税
[kckE-y aggregate performance 总体表现；总体业绩
#T{)y aggregate supply 总体供应
F+ RE aggregate surplus 总盈余
b35 3+7"| aggregate total 整体总额
C~"UOFX aggregate value 总值；合计价值
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!\H$u` aggregated basis 合计基准
~ F- lO1 aggregated net chargeable income 合计应课税入息实额
SXO.|"M aggregation 合并计算；合计；总和
cu '( Hj aggregation of incomes of husband and wife 夫妇入息合并计算
G)M! ,
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o`7 Z<HF agio 差价；贴水
ZH>i2|W< 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》
T \= #y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Zs-lN*u7. 《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》
(\r^ 0>H Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/0fHkj/J=B 《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》
L%<]gJtrO Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!y>up+cRjl 《香港政府和大韩民国政府关于相互促进和保护投资协定》
4i }nk
T agreement for a settlement 授产协议
B*Om\I agreement for assignment 转让协议
vW!O("\7K< agreement for sale 售卖协议；买卖协议
6%:~.ZfN agreement for sale and purchase 买卖协议
'Nuy/\[{\ agreement for the payment of interest 支付利息协议
P{:Z xli0 agreement for the repayment of money 还款协议
#a2Z.a<V agreement of reinsurance 再保险协议
3h je Agricultural Bank of China 中国农业银行
?,+&NX3m air passenger departure tax 飞机乘客离境税
'jO8C2Th% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
l]Xbd{ airport tax 机场税
B4* y-Q.* alcohol duty 酒精税
D]rYg' alienation 让与；让渡；转让
bAN>\zG+ alimony 生活费；赡养费
AkdO:hVtG All Ordinaries Index [AOI] 所有普通股指数
C+jXH)|iq all risks 全险；综合险
6K<o0=,jm2 All Sales Record for Stock Market 《股票市场成交报告》
j72mm! Allied Capital Resources Limited 新联财务有限公司
~- uf%= all-items index [Consumer Price Index] 总指数〔消费物价指数〕
^6F, lS _t allocation letter 拨款信件
z 0zB &} allocation of fund 分配款项；预留款项
)PYh./_2 allocation of profit 利润分配；溢利分配
%|^,Q -i, allocation warrant 拨款令
?9!9l SH6% allotment 分配；配股
H+]h+K9\7 allotment notice 股份配售通知；配股通知
3/uvw>$ allotment of shares 股份分配
LHu allowable 可获宽免；免税的
+Wy `X5v allowable business loss 可扣除的营业亏损
|:4?K*w", allowable expenses 可扣税的支出
],~[ ^0 allowance 免税额；津贴；备抵；准备金
-1NR]#P' allowance for debts 债项的免税额
@g+v2(f2v allowance for depreciation by wear and tear 耗损折旧免税额
0=t2|,} allowance for funeral expenses 殡殓费的免税额
.J&89I ]U allowance for inflation 为通货膨胀而预留的款项；通胀准备金
S 'w}Ir allowance for repairs and outgoings 修葺及支出方面的免税额
Y
9z*xS allowance to debtor 给债务人的津贴
05\0g9 alteration of capital 资本更改
.a(G=fk alternate trustee 候补受托人
}$qrNbLJ amalgamation 合并
skTa IGRL ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
r$'.$k\ ambit of charges 征税范围；收费范围
]@Z
nP,8 amended valuation 经修订的估值
&(l.jgqg& American Commodities Exchange 美国商品交易所
in,0(I&I American Express Bank Limited 美国运通银行
?EPHq,
E American Stock Exchange 美国证券交易所
UJ %.KU%Q} amortization 摊销
G (Hr*T% amount due from banks 存放银行同业的款项
v.vkQQ0[9 amount due from banks abroad 存放海外银行同业的款项
7+@-mJMP$D amount due from holding companies 控股公司欠款
m .(\u?J amount due from local banks 存放本港银行同业的款项
1OMaY5F amount due to banks 银行同业的存款
N#)Klq87z amount due to banks abroad 海外银行同业的存款
3O1Lv2)_ amount due to holding companies 控股公司存款
9) $[W amount due to local banks 本港银行同业的存款
U:eX^LE7 amount due to outport banks 外埠银行同业的存款
<SOG?Lh~ amount for note issue 发行纸币的款额
br
3-.g amount of bond 担保契据的款额
yc ki0&n3 amount of consideration 代价款额
,`!lZ|
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P$ N5j~* amount of indebtedness 负债款额
@qjN>PH~ amount of principal of the loan 贷款本金额
c; -N RvVb amount of rates chargeable 应征差饷数额
* B{] amount of share capital 股本额
0T#z"l<L amount of sums assured 承保款额
,_w}\'?L amount of variation 变动幅度
? u".*!% amount of vote 拨款数额
f8qDmk5s amount payable 应付款额
D+! S\~u amount receivable 应收款额
[cZ/)t m Amsterdam Stock Exchange 阿姆斯特丹证券交易所
) R5j?6}xF analysis 分析
s' l|Ii ancillary risk 附属风险
&+ PVY>q annual account 周年帐目；周年帐目报表；年度决算；年结
dn?'06TD annual accounting date 年结日期
a.JjbFL annual allowance 每年免税额；年积金；年度津贴；年津
|22 vNt_ annual balance 年度余额
`' EG7 annual disposable income 每年可动用收入
t l7:L> annual estimates 周年预算
h05FR[</ annual fee 年费
=ud~ annual general meeting 周年大会
%hZX XpuO annual growth rate 年增率；每年增长率
k q?:< ! z annual long-term supplement 长期个案每年补助金
G/fBeK$. annual pensionable emolument 可供计算退休金的年薪
uV@' 898%5 annual report 年报
yD.(j*bMK; Annual Report on the Consumer Price Index 《消费物价指数年报》
Rbr:Q]zGN annual return 周年报表；周年申报表；每年报税表格
gi5X ,:[ Annual Return Rules 《周年报表规则》
+F-Y^): annual review of consumer prices 每年消费物价回顾
^-mW k?> annual roll-forward basis 逐年延展方式
_5(p=Zc annual salary 年薪
"$K]+0ryG< annual statement 年度报表；年度决算表
Z1+Ewq3m 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
O{7#Xj
:_ annuitant 年金受益人
3vAP&i'I annuity 年金
<gH-`3 J6 annuity contract 年金合约
0pW;H|h annuity on human life 人寿年金
]GCw3r(! antecedent debt 先前的债项
1|ddG010 ante-dated cheque 倒填日期支票
ot! m =s anticipated expenditure 预期开支
&(Hw:W 9 anticipated net profit 预期纯利
/-^J0f+l3 anticipated revenue 预期收入
s"w^E\ >6 anti-inflation measure 反通货膨胀措施
GE =S.P; anti-inflationary stance 反通货膨胀立场
@"/H
er apparent deficit 表面赤字
'73}{" ' apparent financial solvency 表面偿债能力
t] ]Ig apparent partner 表面合伙人
!v 9`oL26 application for personal assessment 个人入息课税申请书
$^czqA-& application of fund 资金应用
][V`ym-e application to release as liquidator and to destruct the books of accounts and documents
0c!^=( 申请免除清盘人职务及毁灭帐簿与文件
KD +&5 =Y appointed actuary 委任精算师
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cNF appointed auditor 委任核数师；委任审计师
0raFb,6l appointed trustee 委任的受托人
BI*0JKQu appointer 委任人
T \- x3i apportioned pro rata 按比例分摊
\dE{[^.5 apportionment 分配；分摊
OK`^DIr5l Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
PvjZoF[" apportionment formula 分摊方程式
P ec Zuv apportionment of estate duty 遗产税的分摊
UGgo;e appraisal 估价；评估
KC2Z@ appreciable growth 可观增长
fz|_c*&64 appreciable impact 显着影响
fGs\R] appreciable increase 可观增长
sM UpkU- appreciation 增值；升值
L ed{#+ appreciation against other currencies 相对其他货币升值
D0kz;X appreciation of the exchange value of Hong Kong dollar 港元汇值上升
uW/>c$*) appreciation tax 增值税
_ nxu8g] appropriation 拨款；拨用；拨付
C0Fd< |[ appropriation account 拨款帐目
QkHG `yW Appropriation Bill 拨款法案
=ONM#DxH appropriation-in-aid system 补助拨款办法
QXL .4r% approved assets 核准资产
ggM~Chr approved basket stock 认可一篮子证券
J]S30&? approved budget 核准预算
S*J\YcqSC approved charitable donation 认可慈善捐款
]>k8v6*= approved charitable institution 认可慈善机构
ycOnPTh approved currency 核准货币；认可货币
#<sK3 PT approved estimates 核准预算
3W#E$^G_v approved estimates of expenditure 核准开支预算
!^0vi3I approved overseas insurer 核准海外保险人
`Je1$)% approved overseas trust company 核准海外信托公司
QOrMz`OA approved pooled investment fund 核准汇集投资基金
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approved provident fund scheme 认可公积金计划
/iQh'rp approved provision 核准拨款
J >;r(j approved redeemable share 核准可赎回股份
`r3 klL,W' approved regional stock 认可地区性证券
bXXX-X c approved retirement scheme 认可退休金计划
gYk5 }E- approved subordinated loan 核准附属贷款
6o9&FU arbitrage 套戥；套汇；套利
R ;A8y arbitrageur 套戥者；套汇者
\{~CO{II arbitrary amount 临时款项
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arrangement 措施；安排；协定
k2,`W2] ^E arrears 欠款
eK*oV}U-k arrears of pay 欠付薪酬
K4]Z VMm/* arrears of revenue 逾期未收税款；逾期未收的帐项
5|Z8UzL articles of association 组织章程；组织细则；组织章程细则
F!/-2u5gF Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
*HGhm04F{ ascertainment of profit 确定利润
`l. bU3C "Asia Clear" “亚洲结算系统”
1x\k:2 U Asia Commercial Bank Ltd. 亚洲商业银行有限公司
qR?}i,_ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
L, nb< Asian Development Fund [ADF] 亚洲发展基金
=Bm|9A1 Asian dollar bond 亚洲美元债券
\ )> #`X Asian dollar market 亚洲美元市场
`jT B9A" Asian dollar rate 亚洲美元利率
S&] r6 ss Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
; 8eGf' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
gV h&c 4 asked price 沽盘；喊价；索价；卖方报价
xWK/uE ( assessable income 应评税入息
^>Z7."uGY assessable loss 应评税亏损
B3?rR-2mEE assessable profit 应评税利润
/'_<~A assessable value 应评税值
(pP.*`JRv assessed profit 估定利润
j)YX=r;xM assessed value 经评估价值
"_dg$j`Y&& assessment 评税；评定；估价；评税单
$Z w +"AA assessment number 评税编号；估价编号
1=,2i) assessment of additional tax 补加税评税
m}oR*<. assessment of performance 业绩评估；实绩评价
f/IQ2yT-:D Assessor 评税主任
f5un7,m asset price bubbles 资产价格泡沫
}YM\IPsPu asset-backed securities 具资产保证的证券
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P, assets accretion 资产增值
.7 LQ l ? assets and liabilities 资产与负债
d]^ m^ assets betterment statement 资产递增表；资产改进表
_~C1M&b(X3 assets lending 实物放款；有抵押贷款
*!*%~h8V assets of the company passing on the death 死者去世时转移的公司资产
XE2rx2k assets pledged as security for liabilities 用作负债抵押的资产
G{>P YLxOb assets portfolio 资产投资组合
e"bzZ!c&~V assets price 资产价格
L$ s ENOm assets quality 资产质素
) )FLM^dj assets realization 资产变现
&y nAB) assets refinancing arrangement 资产再集资安排
|s(Ih_Zn assets securitization 资产证券化
l`A&LQ[ assets situated outside Hong Kong 在香港以外地方的资产
4E2/?3 D assets stripping 削减资产；拆卖资产
|mbD q\U assets value 资产值
/N<aN9Z<x, assignee 承让人
3T,[ assignment 转让；转让书；转让契
a8ouk7 G assignment of interest 权益转让
6oZHSjC* assignment of letters patent and trade mark 专利证书及商标转让
]o0]i<: assignment of property 物业转让；物业转让书
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assignment right 转让权
g"kI1^[nj assignor 转让人
UpE +WzY associate 有联系的人；有关连人士；相联者；合伙人；联系人
}' Y)"8AIA Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
v'Ehr**]+ associate member 附属会员
6~2upy~e associated body corporate 相联法人团体
*mJ#|3I< associated company 相联公司；联属公司
= _ N[mR^ associated corporation 相联法团
qnWM %k Association of Chartered Certified Accountants [ACCA] [United Kingdom]
V rx,'/IS8 公认会计师公会〔英国〕
(y&sUc9 Association of Futures Exchange Brokers 香港期货经纪协会
B9$f y).Gp Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
'kY/=*=Q association of underwriters 承保人组织
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j%~#@ assumption of control 接管
M e ep assurance 担保；保险；转易；转易书
*l"CIG' assurance of interest 权益的转易
zn&ZXFgN at 19XX price 按一九ＸＸ年价格计算
ePJ_O~c at a discount 按赔价计算；按贴水价格计算；打折扣
qq<T~^ at a premium 按溢价计算；按升水价格计算
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Oj" at call 通知付款；按通知
5p:BHw;%; at constant market price 按固定市价计算
L]!![v.VY at constant price 按固定价格计算
)1Y?S; at cost 按成本计算
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. at current market price 按当时市价计算；按现时市价计算
Ev7v,7`z at current price 按当时价格计算；按现时价格计算
(jj`}Qe3U at factor cost 按要素成本计算；按生产要素成本计算
<Z.{q Zd at money-of-the-day price 按付款当日价格计算
yFb"2 at or better 按指定或较佳价位〔买卖指令〕
gC iM\ Qx at par 按面值计算；平价
1j op;{,^ at sight 见票即付
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S]!W\a at the close 按收市盘
jn(!6\n" at the opening 按开市盘
$cJ fdE attestation 见证；见证条款
YaC[S^p at-the-money option 平价期权
<DR! AR) attorney 受权人；受托代表人
S$$S Ly:P attornment 新拥有人承认书
#Ktk[ "6 attributable profit 可归属利润
L97 ~m a attributable share value 可归属股份价值
T`U p%5Dk Auckland Stock Exchange 奥克兰证券交易所
BN%cX 2j auction 拍卖
%*npL Di auctioneer 拍卖商
p}pd&ut1 audit 审计；核数
wuYak"KX Audit Commission 审计署
YG:^gi Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(Sgsy^|N 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〕
vazA@|^8 audit review 帐目审查
I%Y q8 6 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
u%yYLpaKf audited account 审计帐目；经审计的帐目
qGMU>J.;c audited annual account 经审计的周年帐目
Xa#.GrH6 audited balance sheet 经审计的资产负债表
AH/o-$C& auditor 核数师；核数主任；审计师
cb0rkmO auditor's certificate 核数师证明书；审计师证明书
Ay 4P_>^ auditor's report 核数师报告；审计师报告
!m9hL>5v R Aussie bond 澳元债券
rEC austerity budget 紧缩预算
00dY?d{[D Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
]cS(2hP7 Australia All Ordinaries Index 澳洲所有普通股票指数
a)=|{ QR>W Australian Dollar [AUD] 澳元
(?^ F }] Australian Options Market 澳大利亚期权市场
^p9V5o Australian Securities Commission 澳洲证券事务监察委员会
F!u)8>s+z{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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0nT Australian Stock Exchange 澳大利亚证券交易所
1y1:<t Austrian Schilling [ATS] 奥地利先令
'kC#GTZi authentication 认证；鉴证
#\^=3A|b authority to purchase 委托购买证；委购书
phf{b+'#X authorization 认可；核准；授权；授权书
,VEE<* 'X authorization by direction 指示授权
ZX`x9/0& authorization by instruction 指令授权
`5wiXsNjLY authorization by warrant 令状授权
w6X:39d authorization of unit trust 单位信托的认可
^9 LoxU- authorized agent 指定代理人
oA~0"}eS authorized capital 法定资本
AA=rjB9 authorized clerk 出市员
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-)[{o\ authorized dealer 认可交易商
%$ Py @g authorized financial institution 认可财务机构
B; NK\5> authorized fund 认可基金
G7+ {O7 authorized fund house 获授权的基金公司；认可基金公司
z;?jKE p authorized institution 认可机构
=>3,]hnep authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
gzSm=6Qw0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
+6jGU '}[ authorized insurer 获授权保险人；获认可承保人
q. Jx|x authorized investment 特准投资项目
t1mG] authorized person 获授权人
u t4:LHF authorized representative 获授权代表
K39I j_3 authorized share capital 法定股本
/.!&d^ automated quotation system 自动报价系统
>yP> ]r+ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
F02TM #Zi 自动交易系统〔香港期货交易所有限公司〕
O|=?!|`o automatic adjustment mechanism 自动调整机制
@d|Sv1d% automatic adjustment system 自动调整系统
uE (5q!/ Automatic Clearing House 自动票据交换所
+ @f automatic exchange rates accumulation system 自动化汇率累集系统
Q$]1juqg Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
G BRiU &D automatic teller machine [ATM] 自动柜员机
/|U bYe, autopay 自动转帐
oPa oQbR(A available assets 可用资产
vf<Dqy <M. available fiscal reserve 现存财政储备
F}meKc?a available profit 可用利润
hrzxc4,W Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
>yT1oD0+x average 平均；平均数；海损
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vR\ average basic salary 平均基本薪金
CVkJMH_ average consumer expenditure 平均消费开支；一般消费开支
^b|? ?9& average cost 平均成本
SIR2 Kc0 average cost of land production 增辟土地平均成本
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n$'1Q average daily turnover 平均每日成交额
MoE h25U. average daily wage rate 平均每日工资率
M.MQ?`_" b average expenditure pattern 平均开支模式
" a'I^B/ average growth rate 平均增长率
z2, NWmP|w average net fixed assets 固定资产平均净值
$yj*n; average of relatives 相对价格平均数
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V \hG?< average price 平均价格
>!" Sr3,L average propensity to consume 平均消费倾向；一般消费倾向
Nv;'Ys P average propensity to save 平均储蓄倾向；一般储蓄倾向
W1 xPK* average rate 平均率
J>#yA0QD2 average revenue 平均收入；平均收益
<zvtQ^{] average stock 平均库存；平均存货
_4SZ9yu average yearly rent 平均年租
# .(f7~ avoidance of double taxation 避免双重课税
u^E0 u^ avoidance of tax 避税
