A:
wU) vJsOq A share Ａ股；甲类股份
iBy
&#^ abatement of tax 减税；减扣免税额
@#KZ2 ^ ABN AMRO Bank N.V. 荷兰银行
%Astfn(U{4 above-the-line expenditure 线上项目支出；经常预算支出
[+z*&~' above-the-line receipt 线上项目收入；经常预算收入
XonI ABSA Asia Limited 南非联合亚洲有限公司
B3-;]6 absolute change 绝对数值变更
DXc3u^
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!%Qm{R absolute guideline figure 绝对准则数字
&kNJ s{ absolute interest 绝对权益
7S )u7 absolute order of discharge 绝对破产解除令
e B xOa absolute profit margin 绝对利润幅度
1 8kz R6(W absolute value 实值；绝对值
o2r)K AA absolutely vested interest 绝对既得权益
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UvT&o absorbed cost 已吸收成本；已分摊成本
'n0u6hCSb absorption 吸收；分摊；合并
QzX|c&&>u2 absorption rate 吸收率；摊配率；分摊率
y759S)U>>p ACB Finance Limited 亚洲商业财务有限公司
Cz]NSG 5 acceptable form of reciprocity 合理的互惠条件
)%=oJ!) acceptable rate 适当利率；适当汇率
>r~!'Pd! acceptance agreement 承兑协议
g Q~X;' acceptance for honour 参加承兑
`]3A#y)v acceptor 承兑人；接受人；受票人
mQy!*0y acceptor for honour 参加承兑人
!;~6nYY accident insurance 意外保险
={gf x; Accident Insurance Association of Hong Kong 香港意外保险公会
!pG_MO accident insurance scheme 意外保险计划
#JIh-h@ accident year basis 意外年度基准
Qg' {RAV8 accommodation 通融；贷款
(2fWJ% 7VG accommodation bill 通融票据；空头票据
0N(o)WRv accommodation party 汇票代发人
Kzz]Z O*3 account balance 帐户余额；帐户结余
si.w1 account book 帐簿
yttIA/ account collected in advance 预收款项
KG8K m account current book 往来帐簿
>)p8^jX account of after-acquired property 事后取得的财产报告
P<{N)H 2r account of defaulter 拖欠帐目
pQf5s7 account payable 应付帐款
*='J>z.] account payee only [A/C payee only] 只可转帐；存入收款人帐户
WwBs_OMc account receivable 应收帐款
z~y=(T account receivable report 应收帐款报表
'k?*?XxG account statement 结单；帐单；会计财务报表
o9#8q_D9 account title 帐户名称；会计科目
u AmDXqJ 3 accountant's report 会计师报告
5$.e5y<&( Accountant's Report Rules 会计师报告规则
ae`6hW2 accounting and auditing procedure 会计与审计程序；会计与核数程序
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h5>@-fEE Accounting Arrangements 《会计安排》
A9L
{c!|- accounting basis 会计基础
wtpz ef= accounting by Official Receiver 破产管理署署长呈交的帐目
jizp\%W+ Accounting Circular 《会计通告》
B+8B<xZ accounting class 会计类别
>p|tIST accounting date 记帐日期；会计结算日期
mcFJ__3MAV accounting for money 款项核算
%
A8dO+W Accounting Officer 会计主任
/3ty*LQT accounting period 会计报告期；会计期
}4A $j{\ accounting policy 会计政策；会计方针
pwG" _|h accounting practice 会计惯例
d2XS w> accounting principle 会计准则
,U^V]jC accounting record 会计记录
U#=5HzE accounting report 会计报告
m0zbG1OE Accounting Services Branch [Treasury] 会计事务部〔库务署〕
L?slIGp%- Accounting Society of China 中国会计学会
-U# e accounting statement 会计报表
1L\\](^
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#2\
0#HN accounting transaction 会计事项；帐务交易
xpjv @P accounting treatment 会计处理
Q5~Y;0' accounting year 会计年度
C`LHFqv accretion 增值；添加
lZ![?t}2` accrual 应计项目；应累算数目
c. ;}e:)s accrual basis 应计制；权责发生制
zEYT,l accrual basis accounting 应计制会计；权责发生制会计
mxQP Ou accrue 应累算；应计
fce~a\y0 accrued benefit 应累算利益
r[ }5<S Q accrued charges 应计费用
AV%t<fDG# accrued cumulative preference share dividend 应累算的累积优先股股息
/$NZj" # accrued expenses 应累算费用
o+j~~P accrued interest payable 应付利息；应计未付利息
qe{:9 accrued interest receivable 应收利息；应计未收利息
w%L::Z4 accrued right 累算权益
./# F,^F2 accruing profit 应累算的利润
XFv) ]_G accumulated fiscal reserve 累积财政储备
s}5,<|DL accumulated profit 累积利润；滚存溢利
ub, GF?9 accumulated reserve 累积储备
) ir*\<6Y= accumulation of surplus income 累积收益盈余
ZIo%(IT!c acquired assets 既得资产
c&AJFED]< acquisition 收购；购置；取得
y>YQx\mK acquisition cost 购置成本
|MQ_VZ{6 acquisition expenses 购置费用
Q" +)xj acquisition of 100% interest 收购全部股权
[x\?._> acquisition of control 取得控制权
48 n5Y~YS acquisition of fixed assets 购置固定资产
gc KXda( acquisition of shell “买壳”
y.PsC ' acquisition price 收购价
rE[:j2HF act of God 天灾
n?=d)[] acting partner 执事合伙人
B{ptP4As- active market 买卖活跃的市场；交投畅旺的市场；旺市
}cPH}[ $zF active partner 积极参与的合伙人
ljw(cUM active trading 交投活跃
-h?ed'e/zz actual circulation 实际流通
6b6rM%B.oD actual cost 实际成本
lUJ~_`D actual expenditure 实际开支；实际支出
u{ +z?N actual income 实际入息；实际收入；实际收益
7I 0[Ii actual market 现货市场
Z>t, B%v actual price 现货价；实际价格
w#Di actual profit 实际利润
`BOG e;pl actual quotation 实盘；实际价位；实际报价
44p?x8(z* actual year basis 按实际年度计算
8,^2'dK34 actuals 实货
V^[B=|56 actuarial investigation 精算调查
Q]v>< actuarial principle 精算原则
8,DY0PGP actuarial report 精算师报告
9J
$"Qt5;6 Actuarial Society of Hong Kong 香港精算学会
2 YV*U_\L actuarial valuation 精算师估值
o M~;du actuary 精算师
9yrSCDu00 ad referendum agreement 暂定协议；有待覆核的协定
oZCjci- ad valorem duty 从价税；按值征税
Un.u{$po ad valorem duty system 从价税制
)GC9%mF; ad valorem fee 从价费
x $@Gp ad valorem tariff 从价关税
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C"r_ additional allowance 额外免税额
[]I _r= additional amount for unexpired risk 未过期风险的额外款额
AwQ7O z|( additional assessable profit 补加应评税利润
QRL+-)DMc additional assessment 补加评税
iu9 <]1k additional commitment 额外承担
X]T&kdQ6q additional commitment vote 额外承担拨款
s`63
y&Z[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|h6 u%t2AY additional dependent parent allowance 供养父母额外免税额
\lBY4j+; additional provision 额外拨款
8v V<A*` additional stamp duty 附加印花税
*@(j'0hj additional tax 补加税罚款；补加税款
4?2$~\
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}3DZ`8u adjudged bankrupt 被裁定破产
> o_cf*nx adjudicated bankrupt 裁定破产人
/nas~{B adjudication fee 裁定费；评定印花税额手续费；评估契据费
2k]Jkd, E adjudication of bankruptcy 裁定破产；宣告破产
&hco3HfW adjudication of insolvency 裁定无力偿还债务
pX LXkF? adjusted actual 经调整的实数；调整后的实数
@}+F4Xh,L adjusted current assets 经调整的流动资产；调整后的流动资产
Ak'=/`+ p adjusted figure 经调整的数字；调整后的数额
T5g L adjusted liabilities 经调整的负债；调整后的负债
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adjusted loss 经调整的亏损；调整后的亏损
u P &< 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
M r6 q7 adjusted profit 经调整的利润；调整后的利润
D%%@+3a adjusted surplus 经调整的盈余额；调整后的盈余额
D]StDOmM adjusted value 经调整的价值；调整后的价值
'Xb?vOU adjustment 调整；修订；理算〔保险〕
N}rc3d# adjustment centre 调剂中心
Gj ka % adjustment lag 调整过程的时间差距；调整时差
! 0DOj[" adjustment mechanism 调整机制
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`=`{Q adjustment of loss 亏损调整
WLkfo6Nw adjustment process 调整过程；调整程序
Hph$Z 1{ adjustment range 调整幅度
7LrWS83 administered exchange rate 受管制汇率
)r|Pm-:A{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
cf{rK`Ff^ administration expenses 行政费用
|J:kL3g administration fee 手续费；行政费
@||GMA+| administration in bankruptcy 破产管理
d"U'\ID2y administration order 遗产管理令
! a!^'2 administrator 管理人；遗产管理人
H2oD0f| administrator of the estate 遗产管理人
xwjiNJ Gj admission of debt 债项承认书
2[QyH'"^E admission of proof 接纳债权证明
.jK,6't^ advance 放贷款项；垫付款项；预支款项；预付款项
%SKJ#b advance account 暂支帐目；预付款帐户
57`*5X advance compensation 预付补偿金
Y U6D; advance from shareholder 股东垫款
`\Ye:$q advance pending reimbursement 预支以待日后付还
]~d !<x#+ advanced economy 先进经济体系
{wwkbc* advancement 预付；预付财产
e.l3xwt>$ advances warrant 垫款令
t}x^*I$* advancing 贷出
mVVL[z2+ adverse balance 逆差
bb}$7v`G adverse exchange 逆汇
7:$zSj# y advertisement addressed to shareholders 在报章刊登的致股东通告
>'g>CD! advice for collection 托收通知书
<R.Ipyt. advice of drawing 提款通知书；汇票通知书
2}xvM"k=k advice of payment 付款通知
h'|J$ Advisory Committee [Securities and Futures Commission]
gWLhO|y 谘询委员会〔证券及期货事务监察委员会〕
Dxp.b$0t Advisory Committee on Diversification 经济多元化谘询委员会
G Eb m$\ affidavit 誓章；遗产申报誓章
m&{%6 affidavit of no receipt 述明无收款的誓章
v~`'!N8 affiliate 联号；联营公司；附属公司
Qt(4N !j affiliated company 附属公司；联号；联营公司
}]!?t~5* affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:v o#( affordability 负担能力
*DS>#x@3*i African Development Bank [AfDB] 非洲开发银行
8Luw< Q after-acquired property 事后取得的财产
,WgEl 4 after-hours dealing 市后交易
M'>8P6O after-tax profit 税后盈利；税后利润；税后溢利
7rSads agency agreement 代理协议
*h4x`luJ agency expenses 代理机构的开支
S*w; $`Y agency fee 代理费
RM6*c
. Agency Law 《代理法》
_s X@BE agent 代理人；承销人
/P
koqA, agent of company 公司代理人
fj:q_P67o agent's fee 代理人费；经纪费
,cCBAO ueO aggregate 总计；总数；总体数字
> #E OCo aggregate amount 总款额；总额
+5xk6RP aggregate assets and liabilities 总体资产与负债
I6lWB(H!u aggregate at constant price 按固定价格计算的总体数字
(>M?
iB aggregate demand 总需求
Gq0Q}[53 aggregate gross position 总持仓量
I|/\ L|vo aggregate limit 总限额
_4-UM2o; aggregate of salaries tax 合计薪俸税
E;-*LT&{ aggregate performance 总体表现；总体业绩
s^zX9IVnp aggregate supply 总体供应
3 Xl!Z^W aggregate surplus 总盈余
:{'%I#k2 aggregate total 整体总额
3\E G aggregate value 总值；合计价值
>NMq^J'/ aggregated basis 合计基准
_]6n ]koD, aggregated net chargeable income 合计应课税入息实额
AoFxh o aggregation 合并计算；合计；总和
<BX'Owbs!O aggregation of incomes of husband and wife 夫妇入息合并计算
ukwO%JAr aggregation of property 财产的总和
vHM,_I{ agio 差价；贴水
s~n@|m9k Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
^udl&> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
\Jm^XXgS 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
>}) W5Y+ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
z 8y.@<6 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
y41, T&ja Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
( Y:?qy 《香港政府和大韩民国政府关于相互促进和保护投资协定》
AZf$ XHP2 agreement for a settlement 授产协议
5"mH6%d :8 agreement for assignment 转让协议
Un^3%=; agreement for sale 售卖协议；买卖协议
qi=v}bp& agreement for sale and purchase 买卖协议
C|-QU agreement for the payment of interest 支付利息协议
^j *H agreement for the repayment of money 还款协议
xjH({(/B>a agreement of reinsurance 再保险协议
H-/w8_} KG Agricultural Bank of China 中国农业银行
b<\aJb{2 air passenger departure tax 飞机乘客离境税
+(/' b' * Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4"d'iY airport tax 机场税
j:P(,M[ alcohol duty 酒精税
@ G ?R ( alienation 让与；让渡；转让
DTo P|P alimony 生活费；赡养费
2 i97 All Ordinaries Index [AOI] 所有普通股指数
I 'e`?H t all risks 全险；综合险
%shCqS All Sales Record for Stock Market 《股票市场成交报告》
4o ,G[Cf_ Allied Capital Resources Limited 新联财务有限公司
vTq
[Xe" all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Ux+UcBKm- allocation letter 拨款信件
9 `T 2 allocation of fund 分配款项；预留款项
qLa6c 2o, allocation of profit 利润分配；溢利分配
yP0XA=,Y allocation warrant 拨款令
0 + 3{fD/ allotment 分配；配股
6)[gF 1 allotment notice 股份配售通知；配股通知
(Q F-=o allotment of shares 股份分配
A# Ne 07d allowable 可获宽免；免税的
?4H>1 Wkb allowable business loss 可扣除的营业亏损
JN> h: allowable expenses 可扣税的支出
XkEE55#>| allowance 免税额；津贴；备抵；准备金
j SdW?IH allowance for debts 债项的免税额
L7 P M am allowance for depreciation by wear and tear 耗损折旧免税额
W_ RN@O allowance for funeral expenses 殡殓费的免税额
8Bwm+LYr- allowance for inflation 为通货膨胀而预留的款项；通胀准备金
NT;cTa=; allowance for repairs and outgoings 修葺及支出方面的免税额
rt C:3fDy allowance to debtor 给债务人的津贴
f(E[jwy alteration of capital 资本更改
&@fW6},iW alternate trustee 候补受托人
0T.kwZ8 amalgamation 合并
>^J ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
sM6o(=> ambit of charges 征税范围；收费范围
,u^%[ejH amended valuation 经修订的估值
ufvjW] American Commodities Exchange 美国商品交易所
!eA6Ejf American Express Bank Limited 美国运通银行
nXAGwU8a American Stock Exchange 美国证券交易所
bmI6OIWl amortization 摊销
z6uHe{| amount due from banks 存放银行同业的款项
;&`6b:ug amount due from banks abroad 存放海外银行同业的款项
/0(c-Dv amount due from holding companies 控股公司欠款
BNq6dz$ J amount due from local banks 存放本港银行同业的款项
ZYs?65. amount due to banks 银行同业的存款
<8YIQA amount due to banks abroad 海外银行同业的存款
}dpE> amount due to holding companies 控股公司存款
0s .X amount due to local banks 本港银行同业的存款
4M PR amount due to outport banks 外埠银行同业的存款
k\Z@B!VAq amount for note issue 发行纸币的款额
Rgb&EnVW amount of bond 担保契据的款额
=i:,")W7= amount of consideration 代价款额
S0H|:J amount of contribution 供款数额
4GG0jCNk amount of indebtedness 负债款额
8/ zv3.+[ amount of principal of the loan 贷款本金额
Uc( z| amount of rates chargeable 应征差饷数额
X6so)1jJ amount of share capital 股本额
r:--DKt amount of sums assured 承保款额
t`pbEjE0K amount of variation 变动幅度
ZDbzH=[ amount of vote 拨款数额
0 `$fs.4c amount payable 应付款额
Z=9gok\ amount receivable 应收款额
q]#j,}cN9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
j Q3&4>g j analysis 分析
BDT"wy8 ancillary risk 附属风险
3,)[Q?nKD annual account 周年帐目；周年帐目报表；年度决算；年结
*QA{xvT annual accounting date 年结日期
>oL| nwn annual allowance 每年免税额；年积金；年度津贴；年津
\JDxN
annual balance 年度余额
$%.,=~W7 annual disposable income 每年可动用收入
j 026CVL annual estimates 周年预算
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@9a annual fee 年费
@B Mu ov annual general meeting 周年大会
= F/ EzS annual growth rate 年增率；每年增长率
[7h/ 2La# annual long-term supplement 长期个案每年补助金
l`r O)7 annual pensionable emolument 可供计算退休金的年薪
.s\ _H, annual report 年报
J6g n! Annual Report on the Consumer Price Index 《消费物价指数年报》
B_S))3
annual return 周年报表；周年申报表；每年报税表格
V0!kvIv Annual Return Rules 《周年报表规则》
`Ln1g@ annual review of consumer prices 每年消费物价回顾
6 jU ?~ annual roll-forward basis 逐年延展方式
8f>v[SQ" annual salary 年薪
'RZ0,SK' annual statement 年度报表；年度决算表
c S(=wC Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
lY[\eQ
1: annuitant 年金受益人
@n OuFX4 annuity 年金
2[i(XG{/ annuity contract 年金合约
(&Mv!6] annuity on human life 人寿年金
K)GpQ|4:< antecedent debt 先前的债项
?^WX] SAl ante-dated cheque 倒填日期支票
5V8`-yO9 anticipated expenditure 预期开支
S~U5xM^s anticipated net profit 预期纯利
OlX#1W] anticipated revenue 预期收入
TU q
, anti-inflation measure 反通货膨胀措施
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}{$HStZ anti-inflationary stance 反通货膨胀立场
d#|%h]
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G6p R?K+ apparent financial solvency 表面偿债能力
V)]lca apparent partner 表面合伙人
CPcB17! application for personal assessment 个人入息课税申请书
X3HJ3F;== application of fund 资金应用
%J+k.UrM application to release as liquidator and to destruct the books of accounts and documents
`$XgfMBf | 申请免除清盘人职务及毁灭帐簿与文件
#6mr'e1 appointed actuary 委任精算师
ce7 $#
# f appointed auditor 委任核数师；委任审计师
Q} | 0 appointed trustee 委任的受托人
8 @r>`c appointer 委任人
!im%t9 apportioned pro rata 按比例分摊
y(X^wC apportionment 分配；分摊
?d_vD@+\ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c3( 0BSv apportionment formula 分摊方程式
s:ojlmPb apportionment of estate duty 遗产税的分摊
&'u %|A@ appraisal 估价；评估
';LsEI[ appreciable growth 可观增长
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appreciable impact 显着影响
)}@Z*.HZL appreciable increase 可观增长
aB{OXU}# appreciation 增值；升值
3j2d&*0 appreciation against other currencies 相对其他货币升值
Ls'8 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
R'qBG(?i appreciation tax 增值税
K0Lc~n/ appropriation 拨款；拨用；拨付
`d4;T|f+= appropriation account 拨款帐目
2XyC;RWJ% Appropriation Bill 拨款法案
DI[ appropriation-in-aid system 补助拨款办法
!eP0b~$/^J approved assets 核准资产
_ygdv\^Tet approved basket stock 认可一篮子证券
DTl&V|h$ approved budget 核准预算
.J?RaH{i approved charitable donation 认可慈善捐款
ik5"9b-\< approved charitable institution 认可慈善机构
Awe'MG p% approved currency 核准货币；认可货币
x\pygzQ/ approved estimates 核准预算
:=\`P approved estimates of expenditure 核准开支预算
ihD|e& approved overseas insurer 核准海外保险人
'![VA8 approved overseas trust company 核准海外信托公司
0%qM`KZC approved pooled investment fund 核准汇集投资基金
|-xKH.' n approved provident fund scheme 认可公积金计划
*~^%s +b approved provision 核准拨款
5")BCA approved redeemable share 核准可赎回股份
~*L@|? approved regional stock 认可地区性证券
l"%WXi"X approved retirement scheme 认可退休金计划
99~ZZG approved subordinated loan 核准附属贷款
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[(? arbitrage 套戥；套汇；套利
4KY@y?H g arbitrageur 套戥者；套汇者
e?WI=Og arbitrary amount 临时款项
P_(< ?0l arrangement 措施；安排；协定
{6iHUK arrears 欠款
n1)]. ` arrears of pay 欠付薪酬
0>:`|IGnT2 arrears of revenue 逾期未收税款；逾期未收的帐项
NN~PWy1opa articles of association 组织章程；组织细则；组织章程细则
$' KhA6 u Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~R7{gCqdr ascertainment of profit 确定利润
$E^*^({ "Asia Clear" “亚洲结算系统”
FYH ^axpp Asia Commercial Bank Ltd. 亚洲商业银行有限公司
;Bat--K7+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`[~LMV&2 U Asian Development Fund [ADF] 亚洲发展基金
sI@kS ^ Asian dollar bond 亚洲美元债券
OT#foP Asian dollar market 亚洲美元市场
R^rA .7T Asian dollar rate 亚洲美元利率
).jna`A, Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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d Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
w[J.?v&^ asked price 沽盘；喊价；索价；卖方报价
(Kj>Ao assessable income 应评税入息
:-~x~ah- assessable loss 应评税亏损
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]* assessable profit 应评税利润
9g7O k9dF assessable value 应评税值
8KWhXF assessed profit 估定利润
|`Be( assessed value 经评估价值
qG0gc\C} assessment 评税；评定；估价；评税单
c 3Zwp% assessment number 评税编号；估价编号
i|fkwV,5 assessment of additional tax 补加税评税
>HRLL \u9 assessment of performance 业绩评估；实绩评价
;V^ I>-fnm Assessor 评税主任
C3b<Wa]) asset price bubbles 资产价格泡沫
e)oi3d.wJf asset-backed securities 具资产保证的证券
\oO &c assets accretion 资产增值
F2v9 XMi assets and liabilities 资产与负债
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:) Ka assets betterment statement 资产递增表；资产改进表
.&/A!3pW assets lending 实物放款；有抵押贷款
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assets of the company passing on the death 死者去世时转移的公司资产
9\i^.2& assets pledged as security for liabilities 用作负债抵押的资产
9 'IDbe{ assets portfolio 资产投资组合
RMa#z [{0 assets price 资产价格
vr$z6m ^ assets quality 资产质素
$'b b)@_ assets realization 资产变现
M B,Z4 ^ assets refinancing arrangement 资产再集资安排
df s1BV' assets securitization 资产证券化
Dm`gzGl assets situated outside Hong Kong 在香港以外地方的资产
J=ot& % assets stripping 削减资产；拆卖资产
fw0Z- 9* assets value 资产值
N~B'gJJDx assignee 承让人
N}q*(r!q< assignment 转让；转让书；转让契
r8!M8Sc assignment of interest 权益转让
+ N!/>w]n assignment of letters patent and trade mark 专利证书及商标转让
| sDp>.. assignment of property 物业转让；物业转让书
sJ|IW0Mr assignment right 转让权
7/BA!V(na assignor 转让人
DIh[% associate 有联系的人；有关连人士；相联者；合伙人；联系人
-3C$br Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
F-Ywl ) associate member 附属会员
Cx Vrnb[`q associated body corporate 相联法人团体
q,(hs]\@ associated company 相联公司；联属公司
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!A&z4;D associated corporation 相联法团
^7C,GaDsn Association of Chartered Certified Accountants [ACCA] [United Kingdom]
&X Se&1 公认会计师公会〔英国〕
c1StA Association of Futures Exchange Brokers 香港期货经纪协会
G[!<mh4h| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
a0Q\]S association of underwriters 承保人组织
Cv qUaHW@ assumption of control 接管
;sd] IZ$# assurance 担保；保险；转易；转易书
YHr<`Q</ assurance of interest 权益的转易
5fK<DkB$>: at 19XX price 按一九ＸＸ年价格计算
vo2 T P: at a discount 按赔价计算；按贴水价格计算；打折扣
PSa"u5 O at a premium 按溢价计算；按升水价格计算
U66oe3W at call 通知付款；按通知
K|.! )L at constant market price 按固定市价计算
.,SWa;[iB at constant price 按固定价格计算
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r= at cost 按成本计算
dH0wVI<z at current market price 按当时市价计算；按现时市价计算
RTTEAh:. at current price 按当时价格计算；按现时价格计算
'w}/ o+x@ at factor cost 按要素成本计算；按生产要素成本计算
znd fIt^ at money-of-the-day price 按付款当日价格计算
' 8fL)Zk at or better 按指定或较佳价位〔买卖指令〕
D]d2opBLj at par 按面值计算；平价
SZD@<3 Nb at sight 见票即付
YR$d\ ,#R at the close 按收市盘
">S.~'ds at the opening 按开市盘
+6 x:+9S attestation 见证；见证条款
^os|yRzV*M at-the-money option 平价期权
ow,=M%x"0 attorney 受权人；受托代表人
+#ANc;2g attornment 新拥有人承认书
; ,:w % . attributable profit 可归属利润
LzkwgcR attributable share value 可归属股份价值
[T#9#3 Auckland Stock Exchange 奥克兰证券交易所
NGb\e5 ? auction 拍卖
_xU2C<)1& auctioneer 拍卖商
WG3 .qLH% audit 审计；核数
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[+_T{ Audit Commission 审计署
xr-v"- Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
j es[ a 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
cGe -|>: audit review 帐目审查
JU 0|pstf Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
)L:p.E audited account 审计帐目；经审计的帐目
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.N\/ audited annual account 经审计的周年帐目
X3rvM8 audited balance sheet 经审计的资产负债表
O.+X,CQG* auditor 核数师；核数主任；审计师
+jX.::UPm auditor's certificate 核数师证明书；审计师证明书
h-[FUPfuw auditor's report 核数师报告；审计师报告
B!z5P" C(~ Aussie bond 澳元债券
F#Xzh Ds austerity budget 紧缩预算
~UV$(5&- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
,Mw;kevw Australia All Ordinaries Index 澳洲所有普通股票指数
yS(tF`H[ Australian Dollar [AUD] 澳元
00@y,V_] Australian Options Market 澳大利亚期权市场
Tta+ qjr Australian Securities Commission 澳洲证券事务监察委员会
L<TL6 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_M7NL^B& Australian Stock Exchange 澳大利亚证券交易所
wmG[*a_H Austrian Schilling [ATS] 奥地利先令
x$aFJ CL authentication 认证；鉴证
FBJ L kg0 authority to purchase 委托购买证；委购书
Po82nKAh authorization 认可；核准；授权；授权书
.(2ui~ed authorization by direction 指示授权
_ ?Z :m authorization by instruction 指令授权
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authorization by warrant 令状授权
o9uir"= authorization of unit trust 单位信托的认可
(.B+U'6 authorized agent 指定代理人
?]u=5gqUU authorized capital 法定资本
{H% 1sI authorized clerk 出市员
;?0r,0l2$ authorized dealer 认可交易商
N b@zn0A(; authorized financial institution 认可财务机构
%QrpFE5 V5 authorized fund 认可基金
au 5qbP authorized fund house 获授权的基金公司；认可基金公司
;p 'Ej'E authorized institution 认可机构
%{M&"M v authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
: 0RfA% authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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`!~b7 authorized insurer 获授权保险人；获认可承保人
+cnBE v~y authorized investment 特准投资项目
RP4P"m( authorized person 获授权人
I<ta2<h authorized representative 获授权代表
sj0{;>>%+N authorized share capital 法定股本
'w5g s}1D automated quotation system 自动报价系统
}H<87zH Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
|v%xOl 自动交易系统〔香港期货交易所有限公司〕
o>Jr6: D( automatic adjustment mechanism 自动调整机制
r b@ {ir automatic adjustment system 自动调整系统
#q%V|A jq Automatic Clearing House 自动票据交换所
LdM9k( automatic exchange rates accumulation system 自动化汇率累集系统
uKocEWB=/F Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
H '(Ky automatic teller machine [ATM] 自动柜员机
Bys _8x} autopay 自动转帐
@fxDe[J: available assets 可用资产
@Iy&Qo available fiscal reserve 现存财政储备
/{d5$(Y" available profit 可用利润
==pGRau q Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
1#<KZN =$ average 平均；平均数；海损
VaRP+J}UA. average basic salary 平均基本薪金
N/&t) 7 average consumer expenditure 平均消费开支；一般消费开支
41V}6+$g average cost 平均成本
}hv" ku6! average cost of land production 增辟土地平均成本
'+ cPx\ 4 average daily turnover 平均每日成交额
THbV],RhJ average daily wage rate 平均每日工资率
0*Is#73rjY average expenditure pattern 平均开支模式
jVtRn.qh average growth rate 平均增长率
m'i^BE average net fixed assets 固定资产平均净值
R59'KR2? average of relatives 相对价格平均数
k3wAbGp average price 平均价格
v}AV IdR average propensity to consume 平均消费倾向；一般消费倾向
>?Ps5n]b average propensity to save 平均储蓄倾向；一般储蓄倾向
L4L[@tMPmY average rate 平均率
&p2fMVWJ7 average revenue 平均收入；平均收益
!Yan}{A, average stock 平均库存；平均存货
=fr_` "?k average yearly rent 平均年租
_<i*{;kR6 avoidance of double taxation 避免双重课税
# U j~F avoidance of tax 避税
