A:
3I~.'>Pd A share Ａ股；甲类股份
{%9@{Q'T.s abatement of tax 减税；减扣免税额
i({ \fb|0 ABN AMRO Bank N.V. 荷兰银行
!'F1Ht above-the-line expenditure 线上项目支出；经常预算支出
YF-E1`+?< above-the-line receipt 线上项目收入；经常预算收入
sfn^R+x4,9 ABSA Asia Limited 南非联合亚洲有限公司
O(8CrKYY absolute change 绝对数值变更
u _9c> absolute expenditure 实际开支
ui# nN absolute guideline figure 绝对准则数字
8uLS7\,$z absolute interest 绝对权益
o)@ nnqa absolute order of discharge 绝对破产解除令
kG!hqj absolute profit margin 绝对利润幅度
xlwf @XW absolute value 实值；绝对值
Nr2,m" R{ absolutely vested interest 绝对既得权益
F9K0 absorbed cost 已吸收成本；已分摊成本
(P-^ PNz& absorption 吸收；分摊；合并
'hBnV xd& absorption rate 吸收率；摊配率；分摊率
tR'RB@k J ACB Finance Limited 亚洲商业财务有限公司
M`'D D-Q acceptable form of reciprocity 合理的互惠条件
8Z9>h:c1 acceptable rate 适当利率；适当汇率
'ZMh <M[ acceptance agreement 承兑协议
f7Nmvla[q acceptance for honour 参加承兑
_%D7D~2r| acceptor 承兑人；接受人；受票人
L{F]uz_[x acceptor for honour 参加承兑人
} (-9d accident insurance 意外保险
CV"}(1T Accident Insurance Association of Hong Kong 香港意外保险公会
Q`AlK"G, accident insurance scheme 意外保险计划
1#_ pj
eG accident year basis 意外年度基准
q&v~9~^}d accommodation 通融；贷款
!10 /M accommodation bill 通融票据；空头票据
rmkBp_i{| accommodation party 汇票代发人
K\U`g TGc account balance 帐户余额；帐户结余
IMqe( account book 帐簿
{*GBUv5 account collected in advance 预收款项
_h}(j Ed! account current book 往来帐簿
*m <[ sS account of after-acquired property 事后取得的财产报告
U; m@ account of defaulter 拖欠帐目
p+]S)K GZw account payable 应付帐款
ANw1P{9* account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q2m[XcnX account receivable 应收帐款
m6BUKX\m account receivable report 应收帐款报表
I i[U% account statement 结单；帐单；会计财务报表
;u'VR}4ph account title 帐户名称；会计科目
MW rhVn{R accountant's report 会计师报告
kGAg XtE Accountant's Report Rules 会计师报告规则
-%fj-Y7y accounting and auditing procedure 会计与审计程序；会计与核数程序
]ASw%Lw) Accounting Arrangements 《会计安排》
zMP6hn accounting basis 会计基础
W1"NKg~4 accounting by Official Receiver 破产管理署署长呈交的帐目
ff.k1%wr^ Accounting Circular 《会计通告》
CS~onf<xz accounting class 会计类别
U3:|!CC)T accounting date 记帐日期；会计结算日期
PA,aYg0f accounting for money 款项核算
m-Jy
4f# Accounting Officer 会计主任
+yf UB8Xw accounting period 会计报告期；会计期
UG`~RO accounting policy 会计政策；会计方针
Y(7&3+'K accounting practice 会计惯例
@~ke=w6&pe accounting principle 会计准则
v%*don accounting record 会计记录
]`x+wWe accounting report 会计报告
q`2d L)E Accounting Services Branch [Treasury] 会计事务部〔库务署〕
">wvd*w0"( Accounting Society of China 中国会计学会
e7xv~C>g accounting statement 会计报表
(! {*@?S accounting system 会计制度；会计系统
w@,p` accounting transaction 会计事项；帐务交易
?B ,<gen accounting treatment 会计处理
SQK82 / accounting year 会计年度
Jaw1bUP!oK accretion 增值；添加
!|4]V}JQ accrual 应计项目；应累算数目
06AgY0\ accrual basis 应计制；权责发生制
gw,K*ph}q accrual basis accounting 应计制会计；权责发生制会计
>^g2 Tg: accrue 应累算；应计
QEt"T7a[/ accrued benefit 应累算利益
( jU_lsG accrued charges 应计费用
UwS7B~ accrued cumulative preference share dividend 应累算的累积优先股股息
)G G9[%H! accrued expenses 应累算费用
xgIb6<qwY accrued interest payable 应付利息；应计未付利息
aIa<, accrued interest receivable 应收利息；应计未收利息
'1 2*'Q+{+ accrued right 累算权益
RDDA^U7y# accruing profit 应累算的利润
uNuFD|aQ. accumulated fiscal reserve 累积财政储备
T=-UcF accumulated profit 累积利润；滚存溢利
y-.{){uaD accumulated reserve 累积储备
M}11 tUl accumulation of surplus income 累积收益盈余
|A*4Fuc& acquired assets 既得资产
7=?!B#hm ! acquisition 收购；购置；取得
G5U?]& I8 acquisition cost 购置成本
A r >JQ@0 acquisition expenses 购置费用
%zGv +H? acquisition of 100% interest 收购全部股权
~Oq
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7M~ /
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? eX$Wc{ acquisition of shell “买壳”
AeEdqX) acquisition price 收购价
71[?AmxV act of God 天灾
~3gazTe9 acting partner 执事合伙人
l @GJcCufE active market 买卖活跃的市场；交投畅旺的市场；旺市
hE=xS:6 active partner 积极参与的合伙人
6ZHeAb]" active trading 交投活跃
3^ wHL:u actual circulation 实际流通
!6X6_ +}M actual cost 实际成本
P/ 6$TgQ actual expenditure 实际开支；实际支出
v?]a tb/h` actual income 实际入息；实际收入；实际收益
F68e I%Y actual market 现货市场
[sH3REE1h actual price 现货价；实际价格
z~`X4Segw actual profit 实际利润
%b*N.v1+ actual quotation 实盘；实际价位；实际报价
M-h+'G actual year basis 按实际年度计算
kI(3Pf ] . actuals 实货
/ YZMP'v actuarial investigation 精算调查
3\P*"65 actuarial principle 精算原则
K5LJx -x*j actuarial report 精算师报告
Hm'fK$ y( Actuarial Society of Hong Kong 香港精算学会
"TaLvworb4 actuarial valuation 精算师估值
*8,W$pe3 actuary 精算师
B`R@%U S ad referendum agreement 暂定协议；有待覆核的协定
MQw}R7 ad valorem duty 从价税；按值征税
|z3!3?%R ad valorem duty system 从价税制
,|yscp8 ad valorem fee 从价费
;Z0&sFm ad valorem tariff 从价关税
O0'|\:my additional allowance 额外免税额
O6?{@l additional amount for unexpired risk 未过期风险的额外款额
IYq#|^)5+ additional assessable profit 补加应评税利润
=C,DR4xh additional assessment 补加评税
0^V<,CAV additional commitment 额外承担
7NT}
Zwf additional commitment vote 额外承担拨款
s|XWw<Sa additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(Ox&B+\v+v additional dependent parent allowance 供养父母额外免税额
@ :CM< + additional provision 额外拨款
cA 4?[ F
additional stamp duty 附加印花税
C@ q#s additional tax 补加税罚款；补加税款
[N~7PNd S Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#'KM$l,P adjudged bankrupt 被裁定破产
`qmwAT adjudicated bankrupt 裁定破产人
bK#ZY adjudication fee 裁定费；评定印花税额手续费；评估契据费
qgl-,3GY%N adjudication of bankruptcy 裁定破产；宣告破产
!4+Die X adjudication of insolvency 裁定无力偿还债务
{G vGV adjusted actual 经调整的实数；调整后的实数
lq53
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&D[M<7T adjusted figure 经调整的数字；调整后的数额
3YLfh`6 adjusted liabilities 经调整的负债；调整后的负债
hY{4_ie=8 adjusted loss 经调整的亏损；调整后的亏损
YC 4c-M 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
FEu}zt@
adjusted profit 经调整的利润；调整后的利润
?/MkH0[G = adjusted surplus 经调整的盈余额；调整后的盈余额
d m"R0> adjusted value 经调整的价值；调整后的价值
NvIg,@} adjustment 调整；修订；理算〔保险〕
,8Q0AkG adjustment centre 调剂中心
QChWy`x adjustment lag 调整过程的时间差距；调整时差
+~G:z| k adjustment mechanism 调整机制
f@ |[pT adjustment of loss 亏损调整
[Uq`B &F: adjustment process 调整过程；调整程序
S[9b
I&C adjustment range 调整幅度
-eK0 +beQ administered exchange rate 受管制汇率
w{T$3F`@9 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"2C}Pr ,p8 administration expenses 行政费用
[g@qZ5I. administration fee 手续费；行政费
N
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Gev\bQa administration order 遗产管理令
p#4*:rpq4 administrator 管理人；遗产管理人
|=:@<0.' administrator of the estate 遗产管理人
X:`=\D admission of debt 债项承认书
bQI :N admission of proof 接纳债权证明
]7k:3"wH advance 放贷款项；垫付款项；预支款项；预付款项
8wd["hga<% advance account 暂支帐目；预付款帐户
t1iz5%`p} advance compensation 预付补偿金
|7,$.MK-@ advance from shareholder 股东垫款
uZ_?x~V/ advance pending reimbursement 预支以待日后付还
H74'I} advanced economy 先进经济体系
<?KgzIq2 advancement 预付；预付财产
~DxuLk6
s advances warrant 垫款令
sx+k
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'=+N
)O adverse balance 逆差
:,p3&2 I adverse exchange 逆汇
3v3cK1K@oE advertisement addressed to shareholders 在报章刊登的致股东通告
7^rT-f07 advice for collection 托收通知书
@e Bo7# Zr advice of drawing 提款通知书；汇票通知书
L T`T~|pz advice of payment 付款通知
9HN &M *} Advisory Committee [Securities and Futures Commission]
:tFc Pc' 谘询委员会〔证券及期货事务监察委员会〕
yO8@ .-j b Advisory Committee on Diversification 经济多元化谘询委员会
J| &aqY affidavit 誓章；遗产申报誓章
-,/6 Wn'j affidavit of no receipt 述明无收款的誓章
#
{k$Fk affiliate 联号；联营公司；附属公司
Gl{'a1 affiliated company 附属公司；联号；联营公司
o92BGqA>& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}T}c%p affordability 负担能力
em JZ+:% African Development Bank [AfDB] 非洲开发银行
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J7o^ after-acquired property 事后取得的财产
*$VeR( QN after-hours dealing 市后交易
'.pGkXyQ after-tax profit 税后盈利；税后利润；税后溢利
]5*H/8Ke7 agency agreement 代理协议
-ys/I ,}< agency expenses 代理机构的开支
#gWok'ZcR agency fee 代理费
rLD1Cpeb,w Agency Law 《代理法》
@~$=96^ agent 代理人；承销人
KMb'm+ agent of company 公司代理人
;dZ ZOocV1 agent's fee 代理人费；经纪费
7mi=Xa:U aggregate 总计；总数；总体数字
-u~:Gd*l0 aggregate amount 总款额；总额
?S=y>b9R aggregate assets and liabilities 总体资产与负债
dm kGIg} aggregate at constant price 按固定价格计算的总体数字
I31Nu{ aggregate demand 总需求
D?Ol)aj? aggregate gross position 总持仓量
?T%"Jgy8 aggregate limit 总限额
@f o(#i& aggregate of salaries tax 合计薪俸税
wb#[&2i aggregate performance 总体表现；总体业绩
tD}{/`{_t aggregate supply 总体供应
4$2HO `@uN aggregate surplus 总盈余
T^d<vH aggregate total 整体总额
K\ p Z aggregate value 总值；合计价值
A9Ea}v9: aggregated basis 合计基准
|iSwG=& aggregated net chargeable income 合计应课税入息实额
2X BHo ( aggregation 合并计算；合计；总和
BH}rg,]G aggregation of incomes of husband and wife 夫妇入息合并计算
G^ <m0ew| aggregation of property 财产的总和
4s>L]!
W$8 agio 差价；贴水
*}HDq (/>w Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
F @t\D? Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
B[w. 8e5 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
h
}&d vd Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
WQw11uMt@q 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
r#ADxqkaV Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
qS}{O0 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1$ }Tn agreement for a settlement 授产协议
]x& R=)P agreement for assignment 转让协议
U[yA`7Zs} agreement for sale 售卖协议；买卖协议
gQhYM7NP{5 agreement for sale and purchase 买卖协议
c2GTN " agreement for the payment of interest 支付利息协议
60|m3|0o agreement for the repayment of money 还款协议
NV} fcZ agreement of reinsurance 再保险协议
GmU m?A@B Agricultural Bank of China 中国农业银行
{KTZSs $n air passenger departure tax 飞机乘客离境税
="@f~~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
nyhHXVRH airport tax 机场税
c0jTQMe4yl alcohol duty 酒精税
[ot+ EA alienation 让与；让渡；转让
-ImO y| alimony 生活费；赡养费
F DGzh/ All Ordinaries Index [AOI] 所有普通股指数
I L&PN`# all risks 全险；综合险
<dS I"C< All Sales Record for Stock Market 《股票市场成交报告》
ij?]fXf:)y Allied Capital Resources Limited 新联财务有限公司
xw~oR|`U all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_iq aKYT$ allocation letter 拨款信件
-yIx:*KI allocation of fund 分配款项；预留款项
~ :C`e4 allocation of profit 利润分配；溢利分配
7we='L&R allocation warrant 拨款令
:%fnJg( allotment 分配；配股
/^~)iTwH allotment notice 股份配售通知；配股通知
y(C',Xn allotment of shares 股份分配
\dB z-H'@ allowable 可获宽免；免税的
}ew )QH d allowable business loss 可扣除的营业亏损
@O6
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'UCClj;?K allowance 免税额；津贴；备抵；准备金
j6*e^
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Xe
^NVF allowance for depreciation by wear and tear 耗损折旧免税额
*m&'6qsS allowance for funeral expenses 殡殓费的免税额
qvh8~[ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
M6Ik 'r"M allowance for repairs and outgoings 修葺及支出方面的免税额
@Ko}Td&E( allowance to debtor 给债务人的津贴
=ZV+*cCC=q alteration of capital 资本更改
dt=M#+g alternate trustee 候补受托人
Fv^>^txh amalgamation 合并
qssK 0!- ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
se _Oi$VZ{ ambit of charges 征税范围；收费范围
-Y"2c,~pH amended valuation 经修订的估值
gazX2P[D American Commodities Exchange 美国商品交易所
FYg{IKg American Express Bank Limited 美国运通银行
\3 rgwbF American Stock Exchange 美国证券交易所
T%TO?[cN amortization 摊销
oSR;Im<2 amount due from banks 存放银行同业的款项
sw(|EZ7F amount due from banks abroad 存放海外银行同业的款项
H7 {kl amount due from holding companies 控股公司欠款
}mk z_P(Z amount due from local banks 存放本港银行同业的款项
(
~>-6Nb 5 amount due to banks 银行同业的存款
*MCkezW7{ amount due to banks abroad 海外银行同业的存款
tg2+Z\0)4g amount due to holding companies 控股公司存款
kf' 4C
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0}>p)k3&A amount due to outport banks 外埠银行同业的存款
2tp95E`(O amount for note issue 发行纸币的款额
*u >[ amount of bond 担保契据的款额
<{HV|B7 amount of consideration 代价款额
wX@g >( amount of contribution 供款数额
c5eimA%` amount of indebtedness 负债款额
Fe 7 8YDx? amount of principal of the loan 贷款本金额
Og2w] B[
amount of rates chargeable 应征差饷数额
B1U7z1< amount of share capital 股本额
.T~Oc'wGo amount of sums assured 承保款额
kKVNE h Tp amount of variation 变动幅度
I^ ``x+a amount of vote 拨款数额
E@@XWU21;N amount payable 应付款额
U]E~7C amount receivable 应收款额
`y&2Bf Amsterdam Stock Exchange 阿姆斯特丹证券交易所
T' ) l analysis 分析
ir;az{T#U ancillary risk 附属风险
s<LYSr d annual account 周年帐目；周年帐目报表；年度决算；年结
&X}i%etp^2 annual accounting date 年结日期
ML1/1GK*i+ annual allowance 每年免税额；年积金；年度津贴；年津
R8,
g^N annual balance 年度余额
cEPqcy
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N<HJ}geC " annual estimates 周年预算
Pfg.'Bl annual fee 年费
n 8) eC2 A annual general meeting 周年大会
@PKY>58) annual growth rate 年增率；每年增长率
Y) C!N$=@Q annual long-term supplement 长期个案每年补助金
ZlL]AD@ annual pensionable emolument 可供计算退休金的年薪
F^ wm&:%{` annual report 年报
mw${3j~ & Annual Report on the Consumer Price Index 《消费物价指数年报》
R6irL!akAd annual return 周年报表；周年申报表；每年报税表格
H7Ee0T(` Annual Return Rules 《周年报表规则》
_GL :4 annual review of consumer prices 每年消费物价回顾
5&Le? -/\ annual roll-forward basis 逐年延展方式
>s ;dooZ annual salary 年薪
7Y1FFw | annual statement 年度报表；年度决算表
GUvEOD=p 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
E$5A
1 annuitant 年金受益人
h`M TB!o annuity 年金
$_W kI^ annuity contract 年金合约
= i Wn
T annuity on human life 人寿年金
wvEdZGO8! antecedent debt 先前的债项
OGnuBK ante-dated cheque 倒填日期支票
%Wg8dy| anticipated expenditure 预期开支
V.kf@ anticipated net profit 预期纯利
1n>(CwLG" anticipated revenue 预期收入
^r
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Wtj* Z.=: anti-inflationary stance 反通货膨胀立场
TD W\n apparent deficit 表面赤字
3ZL<6`Y F apparent financial solvency 表面偿债能力
8]% e[ apparent partner 表面合伙人
Ob
h@ d| application for personal assessment 个人入息课税申请书
/V E|F Ts application of fund 资金应用
9.l*#A^
application to release as liquidator and to destruct the books of accounts and documents
[Pz['q L3t 申请免除清盘人职务及毁灭帐簿与文件
EpH\;25u appointed actuary 委任精算师
z CFX Qi appointed auditor 委任核数师；委任审计师
F WQNO( appointed trustee 委任的受托人
Ibu 5 appointer 委任人
r[KX "U- apportioned pro rata 按比例分摊
6F3FcUL apportionment 分配；分摊
p']oy;t Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
y9Q.TL>=[ apportionment formula 分摊方程式
te#Wv9x apportionment of estate duty 遗产税的分摊
2Afg.-7EP appraisal 估价；评估
zXv2plw( appreciable growth 可观增长
,-5|qko= appreciable impact 显着影响
![aa@nOSa appreciable increase 可观增长
8/ PS# dM\ appreciation 增值；升值
JR4fJG appreciation against other currencies 相对其他货币升值
X32{y973hT appreciation of the exchange value of Hong Kong dollar 港元汇值上升
9 EV. ![ appreciation tax 增值税
yz^Rm2$f9 appropriation 拨款；拨用；拨付
mW 'sdb appropriation account 拨款帐目
'0jn|9l58 Appropriation Bill 拨款法案
/NFm6AA] appropriation-in-aid system 补助拨款办法
q3/ 0xN+? approved assets 核准资产
Xny{8Oo<1? approved basket stock 认可一篮子证券
'>#8
F. approved budget 核准预算
:$& v4IW approved charitable donation 认可慈善捐款
c#`&uLp approved charitable institution 认可慈善机构
") eY{ C approved currency 核准货币；认可货币
eDS, }Z' approved estimates 核准预算
Z3z"c
B approved estimates of expenditure 核准开支预算
[ih^VlZ approved overseas insurer 核准海外保险人
C;XhnqWv+l approved overseas trust company 核准海外信托公司
$VUX?ii$7= approved pooled investment fund 核准汇集投资基金
%. W56 approved provident fund scheme 认可公积金计划
e4Q2$ Q@b approved provision 核准拨款
yuq2) approved redeemable share 核准可赎回股份
_'Hw` 0}s approved regional stock 认可地区性证券
.CBb%onx approved retirement scheme 认可退休金计划
E 8b:MY approved subordinated loan 核准附属贷款
aJ$({ZN\# arbitrage 套戥；套汇；套利
^_G@a, arbitrageur 套戥者；套汇者
gE~LP wM arbitrary amount 临时款项
`-w;/A"MJ arrangement 措施；安排；协定
6l& ,!f d arrears 欠款
(A\\s$fE/1 arrears of pay 欠付薪酬
F4 =V* /7 arrears of revenue 逾期未收税款；逾期未收的帐项
>|g(/@IO articles of association 组织章程；组织细则；组织章程细则
? dAy_|
zD Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
EEj.Kch}4 ascertainment of profit 确定利润
sc$I,|d2 "Asia Clear" “亚洲结算系统”
@ x5LrQ_`r Asia Commercial Bank Ltd. 亚洲商业银行有限公司
O#x=iZI Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
OzUo}QN Asian Development Fund [ADF] 亚洲发展基金
^BhS* Asian dollar bond 亚洲美元债券
E5g|*M.+f Asian dollar market 亚洲美元市场
U*7x81v?j Asian dollar rate 亚洲美元利率
b
r\_ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
IRT0
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
n|eM}ymF+ asked price 沽盘；喊价；索价；卖方报价
b>L?0p$ej assessable income 应评税入息
r&Qq,k oE assessable loss 应评税亏损
V3q [ $~9 assessable profit 应评税利润
5odXT *n assessable value 应评税值
tYCVVs`? assessed profit 估定利润
#i=k-FA)H assessed value 经评估价值
|Jny0a/0 assessment 评税；评定；估价；评税单
YU/?AQg assessment number 评税编号；估价编号
nG0 R1< assessment of additional tax 补加税评税
(0^ZZe`# j assessment of performance 业绩评估；实绩评价
)_ SpY\J Assessor 评税主任
k[{ ~ eN: asset price bubbles 资产价格泡沫
~ ;ObT= asset-backed securities 具资产保证的证券
|X;| =. assets accretion 资产增值
Y |9 assets and liabilities 资产与负债
0?O$->t assets betterment statement 资产递增表；资产改进表
b!`{fwV assets lending 实物放款；有抵押贷款
Cm;M;
? assets of the company passing on the death 死者去世时转移的公司资产
/n1L},67h assets pledged as security for liabilities 用作负债抵押的资产
Q+ZZwq yxD assets portfolio 资产投资组合
hd@jm^k assets price 资产价格
3 >mAZZL5[ assets quality 资产质素
CI^s~M > assets realization 资产变现
>Et~h65d5 assets refinancing arrangement 资产再集资安排
LpN3c y>U assets securitization 资产证券化
;Pe=cc"@ assets situated outside Hong Kong 在香港以外地方的资产
]D[\l$( assets stripping 削减资产；拆卖资产
V E?Aa assets value 资产值
$0|`h)& assignee 承让人
]Eq wDw4 assignment 转让；转让书；转让契
ji.T7wn1u assignment of interest 权益转让
5:(/k\9+yv assignment of letters patent and trade mark 专利证书及商标转让
"<& ) G{ assignment of property 物业转让；物业转让书
DcN!u6sJ assignment right 转让权
~]SCf@pRk assignor 转让人
63/a 0Yn associate 有联系的人；有关连人士；相联者；合伙人；联系人
P=R- 1V Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
zJ ov*^T-C associate member 附属会员
yX/{ eX5dr associated body corporate 相联法人团体
$N\k*= associated company 相联公司；联属公司
8&yI1XM| associated corporation 相联法团
UT0}Ce>e Association of Chartered Certified Accountants [ACCA] [United Kingdom]
GI6]Ecc 公认会计师公会〔英国〕
B[9y<FB+ Association of Futures Exchange Brokers 香港期货经纪协会
5&qBG@Hw] Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
KkCsQ~po association of underwriters 承保人组织
ehTv@2b assumption of control 接管
D! &]jkUN assurance 担保；保险；转易；转易书
F ESl#.} assurance of interest 权益的转易
Uo;a$sR at 19XX price 按一九ＸＸ年价格计算
DMlr%)@ { at a discount 按赔价计算；按贴水价格计算；打折扣
Vllx v6/_ at a premium 按溢价计算；按升水价格计算
Ko0?c.l at call 通知付款；按通知
p}8?#5`/w at constant market price 按固定市价计算
3Uej]}c at constant price 按固定价格计算
_{$<s[S at cost 按成本计算
!6,rN_a@Y at current market price 按当时市价计算；按现时市价计算
v[V7$.%5Q at current price 按当时价格计算；按现时价格计算
v2k@yx t( at factor cost 按要素成本计算；按生产要素成本计算
tXcZl!3x at money-of-the-day price 按付款当日价格计算
s"R5'W\U at or better 按指定或较佳价位〔买卖指令〕
S_?sJwM at par 按面值计算；平价
Po*!eD at sight 见票即付
& H8 % at the close 按收市盘
3n~ O&{ at the opening 按开市盘
& hih
p" attestation 见证；见证条款
m|3 Q' at-the-money option 平价期权
88l1g, `** attorney 受权人；受托代表人
u;+8Jg+xH/ attornment 新拥有人承认书
RAWzQE } attributable profit 可归属利润
_|T{2Lv wT attributable share value 可归属股份价值
\i+Ad@) Auckland Stock Exchange 奥克兰证券交易所
*Qyu
QF auction 拍卖
&4ndi=.#rg auctioneer 拍卖商
b[<L
l% K audit 审计；核数
]- _ ma Audit Commission 审计署
"z*. Bk Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?TJ4L/"(k6 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〕
sDA P'& audit review 帐目审查
E1SWZ&'; Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
u h`5:V audited account 审计帐目；经审计的帐目
Sw h\^/B8 audited annual account 经审计的周年帐目
`@ny!S|1/ audited balance sheet 经审计的资产负债表
QAAuFZs auditor 核数师；核数主任；审计师
yzZzaYv "/ auditor's certificate 核数师证明书；审计师证明书
; tQ(l%! auditor's report 核数师报告；审计师报告
;YS e:m* Aussie bond 澳元债券
T}/|nOu
5 austerity budget 紧缩预算
@Ne&%F?^Z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
P+BGCc%);B Australia All Ordinaries Index 澳洲所有普通股票指数
X&IT s Australian Dollar [AUD] 澳元
L H.Gf Australian Options Market 澳大利亚期权市场
m#[9F']Z` Australian Securities Commission 澳洲证券事务监察委员会
#+i:s92], Australian Society of Certified Practising Accountants 澳洲执业会计师公会
B):ZX# Australian Stock Exchange 澳大利亚证券交易所
LcB+L]( Austrian Schilling [ATS] 奥地利先令
^+~ 5\ c* authentication 认证；鉴证
c Q'x]u_ authority to purchase 委托购买证；委购书
3iUJ!gK authorization 认可；核准；授权；授权书
:s \zk^h? authorization by direction 指示授权
~!=Am:-wr authorization by instruction 指令授权
v|K IVBkbT authorization by warrant 令状授权
:W6'G@ p authorization of unit trust 单位信托的认可
HB`'S7Q authorized agent 指定代理人
L9XfR$7,z authorized capital 法定资本
N;,zPW a
authorized clerk 出市员
? 8/r= authorized dealer 认可交易商
zliMG=6 authorized financial institution 认可财务机构
)Ly ~\* authorized fund 认可基金
u80C>s Q authorized fund house 获授权的基金公司；认可基金公司
&*Xrh7 K2e authorized institution 认可机构
w]nt_xj authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
#%F-Xsk authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
dm]g:KWg authorized insurer 获授权保险人；获认可承保人
JdLPIfI^ authorized investment 特准投资项目
9HEqB0|ZRu authorized person 获授权人
7r^Cs#b+I authorized representative 获授权代表
!3i Za * authorized share capital 法定股本
IaQm)"Z automated quotation system 自动报价系统
({@" { Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
\o=9WKc 自动交易系统〔香港期货交易所有限公司〕
5gV,^[E-z automatic adjustment mechanism 自动调整机制
DBG0)=SHy automatic adjustment system 自动调整系统
v9FR Automatic Clearing House 自动票据交换所
,]nRnI^ automatic exchange rates accumulation system 自动化汇率累集系统
''D7Bat@ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
." gq[0_YS automatic teller machine [ATM] 自动柜员机
4f~sRubK autopay 自动转帐
DaJ,( DJY available assets 可用资产
wEwR W available fiscal reserve 现存财政储备
$${ 3I4 available profit 可用利润
8EMBqhl Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
cvo+{u$s average 平均；平均数；海损
K F _Uu average basic salary 平均基本薪金
x;`G n_ average consumer expenditure 平均消费开支；一般消费开支
~5h4 Gy) average cost 平均成本
=+ b>d\7xG average cost of land production 增辟土地平均成本
S>r}3,]S average daily turnover 平均每日成交额
YtKT3u:x average daily wage rate 平均每日工资率
]f?r@U'AS| average expenditure pattern 平均开支模式
7 )[2Ud8 average growth rate 平均增长率
uF1 4 ; average net fixed assets 固定资产平均净值
UJQTArf average of relatives 相对价格平均数
I'^XEl? average price 平均价格
}st~$JsV1 average propensity to consume 平均消费倾向；一般消费倾向
I\1"E y average propensity to save 平均储蓄倾向；一般储蓄倾向
9C2pGfEbn} average rate 平均率
M$U i=GGq average revenue 平均收入；平均收益
"U"fsAc# average stock 平均库存；平均存货
0^ \H$An*k average yearly rent 平均年租
e$P^},0/ avoidance of double taxation 避免双重课税
j,;f#+O`g avoidance of tax 避税
