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h~lps?.#b A share Ａ股；甲类股份
~)ps o7^: abatement of tax 减税；减扣免税额
$0R5 ]]db) ABN AMRO Bank N.V. 荷兰银行
y$+=>p|d.^ above-the-line expenditure 线上项目支出；经常预算支出
a+RUSz;DL above-the-line receipt 线上项目收入；经常预算收入
2HO2 ABSA Asia Limited 南非联合亚洲有限公司
,rV;T";r absolute change 绝对数值变更
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="Er[g} absolute expenditure 实际开支
>n3ig~0d absolute guideline figure 绝对准则数字
p:V1VHT, absolute interest 绝对权益
M`n0
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Eh^gR`I absolute profit margin 绝对利润幅度
RN&6z"| jR absolute value 实值；绝对值
tOX -vQ absolutely vested interest 绝对既得权益
,xg-H6Xfa{ absorbed cost 已吸收成本；已分摊成本
T|,/C|L absorption 吸收；分摊；合并
.W\JvPTC absorption rate 吸收率；摊配率；分摊率
+%H=+fJ2} ACB Finance Limited 亚洲商业财务有限公司
x_ t$* acceptable form of reciprocity 合理的互惠条件
^ WF_IH& acceptable rate 适当利率；适当汇率
aLl=L_ acceptance agreement 承兑协议
%l,CJd5 acceptance for honour 参加承兑
7K ~)7U acceptor 承兑人；接受人；受票人
pk`5 RDBu acceptor for honour 参加承兑人
zm8k,e +5- accident insurance 意外保险
;d<O/y,:4 Accident Insurance Association of Hong Kong 香港意外保险公会
W[ R`],x` accident insurance scheme 意外保险计划
wrc1N?[bn accident year basis 意外年度基准
8 "TlWHF` accommodation 通融；贷款
jn`5{ ]D accommodation bill 通融票据；空头票据
#"8 'y accommodation party 汇票代发人
\H& ; .??W account balance 帐户余额；帐户结余
fR?'HsQg account book 帐簿
%}JSR y account collected in advance 预收款项
PjofW%7F account current book 往来帐簿
|qVM`,%L account of after-acquired property 事后取得的财产报告
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y|=KrvMHJ account payee only [A/C payee only] 只可转帐；存入收款人帐户
R;pIi/yDRe account receivable 应收帐款
BN e>Lk o account receivable report 应收帐款报表
~^'WHuz Py account statement 结单；帐单；会计财务报表
?gBFfi account title 帐户名称；会计科目
~k%XW$cV accountant's report 会计师报告
ayh235>a( Accountant's Report Rules 会计师报告规则
Vw3=jIQN:! accounting and auditing procedure 会计与审计程序；会计与核数程序
.K1wp G[4 Accounting Arrangements 《会计安排》
FY-eoq0O3 accounting basis 会计基础
yY{ accounting by Official Receiver 破产管理署署长呈交的帐目
YeVo=hYH@ Accounting Circular 《会计通告》
f|ERZN`uB accounting class 会计类别
\GV'{W+o2 accounting date 记帐日期；会计结算日期
;O|u`fAqT accounting for money 款项核算
Rn`DUYg Accounting Officer 会计主任
9R">l5u accounting period 会计报告期；会计期
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JP( 0/?Q accounting practice 会计惯例
RP^vx`9h accounting principle 会计准则
QyY<Z i;6 accounting record 会计记录
sgnc$ x" accounting report 会计报告
@^J>. g Accounting Services Branch [Treasury] 会计事务部〔库务署〕
sy-#Eo#3 Accounting Society of China 中国会计学会
)c?nh3D accounting statement 会计报表
4 ;@L#Pzt accounting system 会计制度；会计系统
Z
+O< IF% accounting transaction 会计事项；帐务交易
<EdNF&S- accounting treatment 会计处理
w+Gav4 accounting year 会计年度
2R
^6L@fw accretion 增值；添加
0|i|z !N> accrual 应计项目；应累算数目
_T7XCXEk accrual basis 应计制；权责发生制
}34 6uF7C accrual basis accounting 应计制会计；权责发生制会计
Bz|/TV?X ( accrue 应累算；应计
3bJ|L3G accrued benefit 应累算利益
j<6+p
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|j{]6Nu accrued cumulative preference share dividend 应累算的累积优先股股息
sCmN|Q accrued expenses 应累算费用
aK ]AhOG accrued interest payable 应付利息；应计未付利息
sl"H!cwF accrued interest receivable 应收利息；应计未收利息
tK?XU9o accrued right 累算权益
[>U2!4=$M accruing profit 应累算的利润
p$ETAvD accumulated fiscal reserve 累积财政储备
j/F ('r~L accumulated profit 累积利润；滚存溢利
kem(U{m accumulated reserve 累积储备
+md"X@k5* accumulation of surplus income 累积收益盈余
F\v~ 2/J5v acquired assets 既得资产
So75h*e acquisition 收购；购置；取得
R,BIN p acquisition cost 购置成本
h(GS M'v acquisition expenses 购置费用
,b5vnW\ acquisition of 100% interest 收购全部股权
6'x3g2C/ acquisition of control 取得控制权
g3yZi7b5FU acquisition of fixed assets 购置固定资产
Gm3`/!r acquisition of shell “买壳”
B#}EYY acquisition price 收购价
mxu !$wx act of God 天灾
2[j`bYNe acting partner 执事合伙人
lA;qFXaN> active market 买卖活跃的市场；交投畅旺的市场；旺市
K`60[bdp active partner 积极参与的合伙人
];5Auh 0o active trading 交投活跃
(9=E5n6o actual circulation 实际流通
vP+qwvpGr actual cost 实际成本
HV7f %U actual expenditure 实际开支；实际支出
T\u kJ25! actual income 实际入息；实际收入；实际收益
+JM@ kdE5b actual market 现货市场
f*IvaY actual price 现货价；实际价格
_y sakn actual profit 实际利润
!qHB?] actual quotation 实盘；实际价位；实际报价
`Q/\w1-Q actual year basis 按实际年度计算
3xmP Y. actuals 实货
`I4E':
ZG actuarial investigation 精算调查
F~hH >BH9 actuarial principle 精算原则
pSEaE9AX% actuarial report 精算师报告
SSyARR+;c Actuarial Society of Hong Kong 香港精算学会
sTep2W.9 actuarial valuation 精算师估值
;j[:tt \k actuary 精算师
5R%y3::$S ad referendum agreement 暂定协议；有待覆核的协定
+EqL| ad valorem duty 从价税；按值征税
0%Y}CDn_ ad valorem duty system 从价税制
lDF7~N9J_ ad valorem fee 从价费
R=$}uDFmW ad valorem tariff 从价关税
$9xp@8b\_ additional allowance 额外免税额
V ]"pM]>3X additional amount for unexpired risk 未过期风险的额外款额
Z }Q/u^Z additional assessable profit 补加应评税利润
HD1/1?y!@q additional assessment 补加评税
WTjmU=<\ additional commitment 额外承担
vS[\ j additional commitment vote 额外承担拨款
(<@`MPI\@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
i el@"E 4 additional dependent parent allowance 供养父母额外免税额
rz2,42H] additional provision 额外拨款
jGo\_O<of additional stamp duty 附加印花税
2 - (}=N additional tax 补加税罚款；补加税款
B@*!>R Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-v|lM8 adjudged bankrupt 被裁定破产
k,; (`L adjudicated bankrupt 裁定破产人
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>6i2M,u adjudication fee 裁定费；评定印花税额手续费；评估契据费
<OJqeUo+*\ adjudication of bankruptcy 裁定破产；宣告破产
$!_} d adjudication of insolvency 裁定无力偿还债务
yD`pUE$ adjusted actual 经调整的实数；调整后的实数
NS TO\36 adjusted current assets 经调整的流动资产；调整后的流动资产
AxF$7J( adjusted figure 经调整的数字；调整后的数额
Ul'H(eH.v adjusted liabilities 经调整的负债；调整后的负债
1mR@Bh adjusted loss 经调整的亏损；调整后的亏损
52,'8`
] 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
L/%{,7l<^? adjusted profit 经调整的利润；调整后的利润
-^;,m=4{3 adjusted surplus 经调整的盈余额；调整后的盈余额
U z[#ye adjusted value 经调整的价值；调整后的价值
NR- <2
e3 adjustment 调整；修订；理算〔保险〕
OsVz[w N adjustment centre 调剂中心
AAKc8 { adjustment lag 调整过程的时间差距；调整时差
,^ dpn adjustment mechanism 调整机制
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m&WFm adjustment of loss 亏损调整
N e z '1 adjustment process 调整过程；调整程序
x{GFCy7 adjustment range 调整幅度
{yEL$8MC administered exchange rate 受管制汇率
1,U)rx$H Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0]$-}AYM administration expenses 行政费用
0>e]i[P. administration fee 手续费；行政费
%nE%^Enw administration in bankruptcy 破产管理
zy8+~\a+Y& administration order 遗产管理令
SJ:Teab administrator 管理人；遗产管理人
vq-;wdq?2 administrator of the estate 遗产管理人
_J#oAE5]! admission of debt 债项承认书
/F''4%S?E admission of proof 接纳债权证明
5Z"N2D)." advance 放贷款项；垫付款项；预支款项；预付款项
Y% @; \ advance account 暂支帐目；预付款帐户
=4U$9jo!; advance compensation 预付补偿金
<1:I[ b advance from shareholder 股东垫款
{i3=N{5b advance pending reimbursement 预支以待日后付还
)nK+`{;@! advanced economy 先进经济体系
1=!2|D:C)i advancement 预付；预付财产
_F^ NX % advances warrant 垫款令
+ &J1D8 advancing 贷出
bxBndxl adverse balance 逆差
7 n^1H[q adverse exchange 逆汇
cS@p`A7Tpo advertisement addressed to shareholders 在报章刊登的致股东通告
-Ekf T_ advice for collection 托收通知书
*"6A>:rQs advice of drawing 提款通知书；汇票通知书
=4&"fZ"v advice of payment 付款通知
]@}hyM[D; Advisory Committee [Securities and Futures Commission]
TC@F*B; 谘询委员会〔证券及期货事务监察委员会〕
g2 mq?q(g Advisory Committee on Diversification 经济多元化谘询委员会
zzh7 "M3Qn affidavit 誓章；遗产申报誓章
]g F=I5jn] affidavit of no receipt 述明无收款的誓章
D5].^*AbZ affiliate 联号；联营公司；附属公司
~XvMiWuo affiliated company 附属公司；联号；联营公司
9(_n8br1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9#~jlq( affordability 负担能力
Y`6<:8[? African Development Bank [AfDB] 非洲开发银行
Gc5mR9pV after-acquired property 事后取得的财产
g?Rq .py]! after-hours dealing 市后交易
MU:v& sk after-tax profit 税后盈利；税后利润；税后溢利
h gw S_L agency agreement 代理协议
HW'I $ . agency expenses 代理机构的开支
' dv( agency fee 代理费
9 8 uMD Agency Law 《代理法》
w_LkS/ agent 代理人；承销人
1:./f |m agent of company 公司代理人
I?%#`Rvu agent's fee 代理人费；经纪费
iU=:YPE+ . aggregate 总计；总数；总体数字
[; '$y:L=g aggregate amount 总款额；总额
!ZCxi
aggregate assets and liabilities 总体资产与负债
Z[,,(M aggregate at constant price 按固定价格计算的总体数字
h=n\c6 Q aggregate demand 总需求
-7J~^m2x aggregate gross position 总持仓量
J*ZcZ FbWN aggregate limit 总限额
I).eQ8 : aggregate of salaries tax 合计薪俸税
ou]jm=4[ aggregate performance 总体表现；总体业绩
(l(d0 g&p> aggregate supply 总体供应
|Vu`-L'Jz aggregate surplus 总盈余
ORXH<;^0y aggregate total 整体总额
]XL=S|tIq aggregate value 总值；合计价值
C{G%"q aggregated basis 合计基准
yL l:G ; aggregated net chargeable income 合计应课税入息实额
[[ Nn~7 aggregation 合并计算；合计；总和
tn(6T^u aggregation of incomes of husband and wife 夫妇入息合并计算
lYr4gFOs aggregation of property 财产的总和
9'|_1Q.b^ agio 差价；贴水
J%!vhQ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
9J<vkxG9` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
jx Yze/I 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
1,we: rwX Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
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n*A-j< 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
3#\C!T0y Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
c{x:'@%/s' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
l d5+/"$ agreement for a settlement 授产协议
zY-?Bv_D agreement for assignment 转让协议
qzSm]l?z agreement for sale 售卖协议；买卖协议
b h fKhXh8 agreement for sale and purchase 买卖协议
\`-xxhb?e agreement for the payment of interest 支付利息协议
;rnhv:Iw agreement for the repayment of money 还款协议
YhN:t? agreement of reinsurance 再保险协议
a'*~E ?b Agricultural Bank of China 中国农业银行
whGtVx|zR air passenger departure tax 飞机乘客离境税
SK*<H~ 2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
P$@:T[}v airport tax 机场税
ldRq: M5z alcohol duty 酒精税
9c5DEq alienation 让与；让渡；转让
Fa{[kJ8z alimony 生活费；赡养费
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r&} All Ordinaries Index [AOI] 所有普通股指数
KmWd$Qy, all risks 全险；综合险
KR%NgV+}!0 All Sales Record for Stock Market 《股票市场成交报告》
/IH F Allied Capital Resources Limited 新联财务有限公司
c s:E^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
G1 I<B allocation letter 拨款信件
Mi}k>5VT allocation of fund 分配款项；预留款项
f>Tn#OW allocation of profit 利润分配；溢利分配
>yLdrf allocation warrant 拨款令
,WAJ&
'^ allotment 分配；配股
[EQTrr(
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r V*Ri~Vx allotment of shares 股份分配
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#) Ck allowable 可获宽免；免税的
? -<>he allowable business loss 可扣除的营业亏损
SF"r</c[ allowable expenses 可扣税的支出
R#rfnP >
allowance 免税额；津贴；备抵；准备金
5E}]U,$ allowance for debts 债项的免税额
bJyn UZ allowance for depreciation by wear and tear 耗损折旧免税额
DD[<J:6 allowance for funeral expenses 殡殓费的免税额
I-Am9\ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
w.+G+ r= allowance for repairs and outgoings 修葺及支出方面的免税额
LF+E5{=:R allowance to debtor 给债务人的津贴
`84, R! alteration of capital 资本更改
xF
3Z> alternate trustee 候补受托人
$j4/ohwTDY amalgamation 合并
H}8kku>7 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]7q|) S\ ambit of charges 征税范围；收费范围
EK\xc'6M amended valuation 经修订的估值
3]7j, 1^ American Commodities Exchange 美国商品交易所
vSCJ xSt#e American Express Bank Limited 美国运通银行
8LY^>. American Stock Exchange 美国证券交易所
)d{fDwrx1 amortization 摊销
[<jU$93E amount due from banks 存放银行同业的款项
.B!
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{CX06BP amount due from holding companies 控股公司欠款
e=_Ng
j) amount due from local banks 存放本港银行同业的款项
tK 6=F63e amount due to banks 银行同业的存款
:g+ wv}z amount due to banks abroad 海外银行同业的存款
MaF4lFmS amount due to holding companies 控股公司存款
L9!\\U amount due to local banks 本港银行同业的存款
DIkf#} amount due to outport banks 外埠银行同业的存款
fW=eB'Sl amount for note issue 发行纸币的款额
7IrH(~Fo amount of bond 担保契据的款额
3A.lS+P1 amount of consideration 代价款额
:+8qtIytKX amount of contribution 供款数额
{?r5~ T`2 amount of indebtedness 负债款额
Sj v iH amount of principal of the loan 贷款本金额
e `K{ amount of rates chargeable 应征差饷数额
+{%)}?F amount of share capital 股本额
R ^INl@(O amount of sums assured 承保款额
\86NV="U amount of variation 变动幅度
|:L}/onK amount of vote 拨款数额
v"_E0
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<2N=c H' amount receivable 应收款额
u $D%Iz Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[7,q@>:CS analysis 分析
_auFt"n ancillary risk 附属风险
~*e@^Nv)v annual account 周年帐目；周年帐目报表；年度决算；年结
X]=8Oa annual accounting date 年结日期
RxVZn"" annual allowance 每年免税额；年积金；年度津贴；年津
u7},+E)+B annual balance 年度余额
E=]|v+#~ annual disposable income 每年可动用收入
ss`Sl$ annual estimates 周年预算
vb9C&# annual fee 年费
k =O annual general meeting 周年大会
7}pg7EF3z annual growth rate 年增率；每年增长率
FJn.V1 annual long-term supplement 长期个案每年补助金
nW
oh( a annual pensionable emolument 可供计算退休金的年薪
O-3a U!L annual report 年报
@]Ac >& Annual Report on the Consumer Price Index 《消费物价指数年报》
3KtJT&RuL annual return 周年报表；周年申报表；每年报税表格
oFsV0 {x%) Annual Return Rules 《周年报表规则》
/E:BEm! annual review of consumer prices 每年消费物价回顾
fT
YlI T9 annual roll-forward basis 逐年延展方式
y<c7 RK] annual salary 年薪
3`Xzp annual statement 年度报表；年度决算表
dq0! .gBT2 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
/<"ok;Pu7 annuitant 年金受益人
/-+ hMYe annuity 年金
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annuity contract 年金合约
Z,V<&9a; annuity on human life 人寿年金
d)d0,fi?- antecedent debt 先前的债项
v[)8 1uY ante-dated cheque 倒填日期支票
s(r4m/ anticipated expenditure 预期开支
Q(x/&]7=V anticipated net profit 预期纯利
-&lD0p>*g anticipated revenue 预期收入
}L=Qp=4 anti-inflation measure 反通货膨胀措施
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97 anti-inflationary stance 反通货膨胀立场
`v)ZO w9& apparent deficit 表面赤字
l Akg47i apparent financial solvency 表面偿债能力
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]Qe"S>,?` application for personal assessment 个人入息课税申请书
}]=@Y/p application of fund 资金应用
L-%'jR application to release as liquidator and to destruct the books of accounts and documents
m ^w{:\p 申请免除清盘人职务及毁灭帐簿与文件
w: mm@8N appointed actuary 委任精算师
ZKM@ U?PK appointed auditor 委任核数师；委任审计师
#$}A$ sm appointed trustee 委任的受托人
5=8t<v1Bn appointer 委任人
8is QL apportioned pro rata 按比例分摊
Kq(JHB + apportionment 分配；分摊
g8@F/$HY Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Lyit`j~yH apportionment formula 分摊方程式
FrE#l.)?! apportionment of estate duty 遗产税的分摊
JEF ;Q appraisal 估价；评估
x ~K79Mya appreciable growth 可观增长
l hST%3Ld appreciable impact 显着影响
` $q0fTz appreciable increase 可观增长
qqys `. appreciation 增值；升值
9_ZGb"(Lj appreciation against other currencies 相对其他货币升值
YPA$38 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
$V F$Ok> appreciation tax 增值税
1 -E utq appropriation 拨款；拨用；拨付
v:n[H]K| appropriation account 拨款帐目
+,TrJ g Appropriation Bill 拨款法案
RE1M4UV. appropriation-in-aid system 补助拨款办法
PKQ.gPu6*@ approved assets 核准资产
vin3
i&k approved basket stock 认可一篮子证券
Eu%E2 A|`I approved budget 核准预算
(6b0rqP F approved charitable donation 认可慈善捐款
/U`p|M; approved charitable institution 认可慈善机构
}daU/ approved currency 核准货币；认可货币
Wfy+9"-;s approved estimates 核准预算
^x_$%8 approved estimates of expenditure 核准开支预算
E'NS$ ,h approved overseas insurer 核准海外保险人
2jxIr-a1G approved overseas trust company 核准海外信托公司
}(,{^".[} approved pooled investment fund 核准汇集投资基金
h\Q@zR*0a approved provident fund scheme 认可公积金计划
e3?z^AUXm approved provision 核准拨款
wuM'M<J@ approved redeemable share 核准可赎回股份
RE4WD9n approved regional stock 认可地区性证券
Ty#sY'% approved retirement scheme 认可退休金计划
WdB\n/BWB approved subordinated loan 核准附属贷款
Ey=}bBx arbitrage 套戥；套汇；套利
X~SNkM arbitrageur 套戥者；套汇者
"oyBF CW arbitrary amount 临时款项
\xcf<y3_ arrangement 措施；安排；协定
KP7 { arrears 欠款
wuW{ 2+)B arrears of pay 欠付薪酬
8H`L8:
CM arrears of revenue 逾期未收税款；逾期未收的帐项
'sE["e C articles of association 组织章程；组织细则；组织章程细则
h@o6=d=4 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
(/s~L*g F{ ascertainment of profit 确定利润
be $']}cP "Asia Clear" “亚洲结算系统”
9A/bA|$
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
9%bErMH L Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\jmZ t* c Asian Development Fund [ADF] 亚洲发展基金
eN\+ Asian dollar bond 亚洲美元债券
NEvN j Asian dollar market 亚洲美元市场
MSRk|0Mcr Asian dollar rate 亚洲美元利率
n{&;@mgI Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
w'E?L`c Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
2e03m62* asked price 沽盘；喊价；索价；卖方报价
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assessable income 应评税入息
1'F! C assessable loss 应评税亏损
@^o7UzS4z assessable profit 应评税利润
e
m0 hTxb assessable value 应评税值
!~vx|_$# assessed profit 估定利润
<0 qhc$M assessed value 经评估价值
H6Bw3I[ assessment 评税；评定；估价；评税单
lJdYR'/Wd assessment number 评税编号；估价编号
j;
R20xf 0 assessment of additional tax 补加税评税
^@{"a assessment of performance 业绩评估；实绩评价
*u",-n Assessor 评税主任
c?REDj2 asset price bubbles 资产价格泡沫
R[)bGl6# asset-backed securities 具资产保证的证券
@#$(Cs *{] assets accretion 资产增值
p1K]m>Y{? assets and liabilities 资产与负债
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H$ assets betterment statement 资产递增表；资产改进表
5&O%0`t assets lending 实物放款；有抵押贷款
Y=g]\%-PB assets of the company passing on the death 死者去世时转移的公司资产
h=JW^\?\] assets pledged as security for liabilities 用作负债抵押的资产
yz5! >|EB assets portfolio 资产投资组合
) xK W assets price 资产价格
-GM"g kz assets quality 资产质素
Tj{3#?]Ho assets realization 资产变现
.wyuB;: assets refinancing arrangement 资产再集资安排
w=a$]` assets securitization 资产证券化
I)s_f5' assets situated outside Hong Kong 在香港以外地方的资产
)Y9\>Xj7 assets stripping 削减资产；拆卖资产
=p"ma83 assets value 资产值
p \9}}t7n assignee 承让人
w7&.U qjf assignment 转让；转让书；转让契
WglpWp) assignment of interest 权益转让
&%;n 9K assignment of letters patent and trade mark 专利证书及商标转让
o*ucw3s> assignment of property 物业转让；物业转让书
4nQ5zwiV assignment right 转让权
9qgs*]J assignor 转让人
+|7N89l associate 有联系的人；有关连人士；相联者；合伙人；联系人
+!!G0Zj/ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
z[my f] @ associate member 附属会员
x<' $ associated body corporate 相联法人团体
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Jv7@ associated company 相联公司；联属公司
k7;i^$@c associated corporation 相联法团
/wl] kGF Association of Chartered Certified Accountants [ACCA] [United Kingdom]
U_ j[<.aN) 公认会计师公会〔英国〕
!pk IaCxs Association of Futures Exchange Brokers 香港期货经纪协会
S^|U" Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
xU Cq%r_ association of underwriters 承保人组织
DdU w~n, assumption of control 接管
:Fu 7T1 assurance 担保；保险；转易；转易书
{$i>\) assurance of interest 权益的转易
[t$ r)vX at 19XX price 按一九ＸＸ年价格计算
aM(# J7; at a discount 按赔价计算；按贴水价格计算；打折扣
P =6d<no&< at a premium 按溢价计算；按升水价格计算
[u37 Hy_Gi at call 通知付款；按通知
I%GQ3D"= at constant market price 按固定市价计算
j"aY\cLr t at constant price 按固定价格计算
T93st<F=R at cost 按成本计算
pek=!nZ at current market price 按当时市价计算；按现时市价计算
4d}=g]P at current price 按当时价格计算；按现时价格计算
/f Q}Ls\ at factor cost 按要素成本计算；按生产要素成本计算
&q9= 0So4\ at money-of-the-day price 按付款当日价格计算
^y KkWB* at or better 按指定或较佳价位〔买卖指令〕
Bz kfB:wr at par 按面值计算；平价
F|qMo| at sight 见票即付
x[&<e<6 at the close 按收市盘
iyd$_CJ z at the opening 按开市盘
N)AlQ'Lwx attestation 见证；见证条款
VZ =:`) at-the-money option 平价期权
\E<Qi3W>* attorney 受权人；受托代表人
&5 ${k' attornment 新拥有人承认书
C "B'Dj attributable profit 可归属利润
,UNk]vd attributable share value 可归属股份价值
R=&-nC5e Auckland Stock Exchange 奥克兰证券交易所
8iOHav4 auction 拍卖
u' Q82l&Y auctioneer 拍卖商
gx',K1T audit 审计；核数
TI/RJF b Audit Commission 审计署
,+4T7 U R Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
U]_WX(4 @ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
eEP{?F^I[ audit review 帐目审查
)KVr2y;RF Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5J|S6x\ audited account 审计帐目；经审计的帐目
v'b%m8 audited annual account 经审计的周年帐目
N3aqNRwlk audited balance sheet 经审计的资产负债表
@ =~k[o auditor 核数师；核数主任；审计师
.`5|NUhN auditor's certificate 核数师证明书；审计师证明书
U B~ -$\. auditor's report 核数师报告；审计师报告
9__B!vw: Aussie bond 澳元债券
7 9@CO6 austerity budget 紧缩预算
#+ V4<o Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
cL ~WDW/ Australia All Ordinaries Index 澳洲所有普通股票指数
-,T!/E Australian Dollar [AUD] 澳元
s%`l>#H Australian Options Market 澳大利亚期权市场
iLN UydiS Australian Securities Commission 澳洲证券事务监察委员会
/4 OmnE ; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
"~._G5i. Australian Stock Exchange 澳大利亚证券交易所
H!u8+ Austrian Schilling [ATS] 奥地利先令
[fV"tf; authentication 认证；鉴证
M j6,VD9L authority to purchase 委托购买证；委购书
(a8iCci: authorization 认可；核准；授权；授权书
|N"K83_pr authorization by direction 指示授权
W Zm8!Y authorization by instruction 指令授权
czpu^BT;;T authorization by warrant 令状授权
eOF *|9 authorization of unit trust 单位信托的认可
*($,ay$&H authorized agent 指定代理人
k{{3nenAG authorized capital 法定资本
l~f3J$OkJ authorized clerk 出市员
v
@0G^z| authorized dealer 认可交易商
TK[[6IB authorized financial institution 认可财务机构
z GyRz xFN authorized fund 认可基金
'N+;{8C-{ authorized fund house 获授权的基金公司；认可基金公司
n7K%lj-.P authorized institution 认可机构
^>Z_3 {s:$ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
wv. " authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
w43b=7 authorized insurer 获授权保险人；获认可承保人
?O#,{ZZf= authorized investment 特准投资项目
aF+Lam( authorized person 获授权人
fxoEK}TM authorized representative 获授权代表
.R"VLE| authorized share capital 法定股本
Y
z&!0Hfd automated quotation system 自动报价系统
d7[^p N Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
1G5A L2 自动交易系统〔香港期货交易所有限公司〕
G$V=\60a- automatic adjustment mechanism 自动调整机制
`x#S. b automatic adjustment system 自动调整系统
.24z+|j Automatic Clearing House 自动票据交换所
av|T|J/( automatic exchange rates accumulation system 自动化汇率累集系统
FGHCHSqLq Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
2&n6:"u | automatic teller machine [ATM] 自动柜员机
f7\X3v2W}3 autopay 自动转帐
U'(zKqC available assets 可用资产
9 ?O8j1F available fiscal reserve 现存财政储备
iJ^}{- available profit 可用利润
mHW%:a\L Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
d f@N V Ld average 平均；平均数；海损
_v 0iH average basic salary 平均基本薪金
TmLCmy! average consumer expenditure 平均消费开支；一般消费开支
F%o!+%&7 average cost 平均成本
3l Zl average cost of land production 增辟土地平均成本
Q~Mkf& s average daily turnover 平均每日成交额
u%:`r*r average daily wage rate 平均每日工资率
O{~Xp!QQt average expenditure pattern 平均开支模式
T5zS 3O average growth rate 平均增长率
l+P! I{n average net fixed assets 固定资产平均净值
W0 sLMHq average of relatives 相对价格平均数
lqmQQ*Z average price 平均价格
2DFsMT>X average propensity to consume 平均消费倾向；一般消费倾向
'vVWUK956 average propensity to save 平均储蓄倾向；一般储蓄倾向
5Ex[}y9L` average rate 平均率
JFX}))7 average revenue 平均收入；平均收益
Os$E,4,py average stock 平均库存；平均存货
upaP,ik}~ average yearly rent 平均年租
V.*M;T\i avoidance of double taxation 避免双重课税
*1kFy_Gx avoidance of tax 避税
