A:
4YHY7J A share Ａ股；甲类股份
zQA`/&=Y abatement of tax 减税；减扣免税额
H" KCK6 ABN AMRO Bank N.V. 荷兰银行
OB7hlW above-the-line expenditure 线上项目支出；经常预算支出
r>\bW)e above-the-line receipt 线上项目收入；经常预算收入
}Lv;! ABSA Asia Limited 南非联合亚洲有限公司
9l,o P? absolute change 绝对数值变更
} %z absolute expenditure 实际开支
t
Pf40`@ absolute guideline figure 绝对准则数字
U&xUfBDt absolute interest 绝对权益
nm+s{ absolute order of discharge 绝对破产解除令
-hV*EPQ/ absolute profit margin 绝对利润幅度
9cg U T@a absolute value 实值；绝对值
zJXplvaL;
absolutely vested interest 绝对既得权益
z =FZiH absorbed cost 已吸收成本；已分摊成本
l@\FWWQ absorption 吸收；分摊；合并
Tr|JYLwF absorption rate 吸收率；摊配率；分摊率
Zov~B-Of: ACB Finance Limited 亚洲商业财务有限公司
,47qw0=C acceptable form of reciprocity 合理的互惠条件
&R siVBA acceptable rate 适当利率；适当汇率
iUwzs&frd acceptance agreement 承兑协议
m4& /s acceptance for honour 参加承兑
nie % eC&U acceptor 承兑人；接受人；受票人
2(nlJ7R acceptor for honour 参加承兑人
b2]Kx&! accident insurance 意外保险
bfO=;S]b! Accident Insurance Association of Hong Kong 香港意外保险公会
Bf:Q2slqI accident insurance scheme 意外保险计划
{U1m.30n accident year basis 意外年度基准
XM}hUJJW accommodation 通融；贷款
l ]cFqL p accommodation bill 通融票据；空头票据
6Iw\c accommodation party 汇票代发人
T KjFp% account balance 帐户余额；帐户结余
~4"dweu? account book 帐簿
qVPeB,kIz account collected in advance 预收款项
rbQR,Nf2x account current book 往来帐簿
CNIsZ v@Q account of after-acquired property 事后取得的财产报告
h1{ 3njdr account of defaulter 拖欠帐目
~v83pu1!2s account payable 应付帐款
kR9-8 I{J account payee only [A/C payee only] 只可转帐；存入收款人帐户
qa 6,z.mQ account receivable 应收帐款
Jl<2>@ account receivable report 应收帐款报表
5coZ|O&f8 account statement 结单；帐单；会计财务报表
rH>)oThA# account title 帐户名称；会计科目
v@Ox:wl> accountant's report 会计师报告
Wvqhl
'J Accountant's Report Rules 会计师报告规则
'2O \_Uz accounting and auditing procedure 会计与审计程序；会计与核数程序
{Pm Z9 Accounting Arrangements 《会计安排》
aoTP [Bp accounting basis 会计基础
MPk5^ua: accounting by Official Receiver 破产管理署署长呈交的帐目
*' X3z@R Accounting Circular 《会计通告》
v
LZoa-w: accounting class 会计类别
Kg$ Mx accounting date 记帐日期；会计结算日期
x`?3C"N:< accounting for money 款项核算
4fzZ;2sl} Accounting Officer 会计主任
d %#b:(, accounting period 会计报告期；会计期
c "Sq~X accounting policy 会计政策；会计方针
|)81 L z accounting practice 会计惯例
i?~3*#IpD accounting principle 会计准则
!Uc T RI accounting record 会计记录
y? :.;%!E accounting report 会计报告
x m@_IL&P Accounting Services Branch [Treasury] 会计事务部〔库务署〕
rbpSg7}Q Accounting Society of China 中国会计学会
;6 w A" accounting statement 会计报表
'QIqBU'~ accounting system 会计制度；会计系统
BB'OCN accounting transaction 会计事项；帐务交易
E P+J
N accounting treatment 会计处理
'{`$# @a. accounting year 会计年度
4a Y|TN/| accretion 增值；添加
f9;(C4+ accrual 应计项目；应累算数目
Uwi7) accrual basis 应计制；权责发生制
E!#WnSpnK accrual basis accounting 应计制会计；权责发生制会计
}T$p)" accrue 应累算；应计
_? OG1t! accrued benefit 应累算利益
{GO#.P " accrued charges 应计费用
+{U cspqM accrued cumulative preference share dividend 应累算的累积优先股股息
x ;')9/3 accrued expenses 应累算费用
63A.@mL accrued interest payable 应付利息；应计未付利息
X$pJ
:M{F$ accrued interest receivable 应收利息；应计未收利息
7= DdrG< accrued right 累算权益
{ V- v-f accruing profit 应累算的利润
`p7=t)5k accumulated fiscal reserve 累积财政储备
J")#I91 accumulated profit 累积利润；滚存溢利
][] accumulated reserve 累积储备
eIo7F m accumulation of surplus income 累积收益盈余
kxRV )G acquired assets 既得资产
##o#eZq:" acquisition 收购；购置；取得
ow#1="G,= acquisition cost 购置成本
h-D }'R acquisition expenses 购置费用
9M9?%N:ra acquisition of 100% interest 收购全部股权
w\brVnt acquisition of control 取得控制权
eN~=*Mn(za acquisition of fixed assets 购置固定资产
@<Yy{ ~L| acquisition of shell “买壳”
<rmvcim{* acquisition price 收购价
lA-h`rl / act of God 天灾
l0hlM# acting partner 执事合伙人
_7)n(1h[3b active market 买卖活跃的市场；交投畅旺的市场；旺市
U3:j'Su4H? active partner 积极参与的合伙人
(3&?w y_l active trading 交投活跃
B~du-Z22IZ actual circulation 实际流通
t. '!`5G actual cost 实际成本
ilva,WFa^ actual expenditure 实际开支；实际支出
`V3Fx {
actual income 实际入息；实际收入；实际收益
4NIRmDEd actual market 现货市场
u?{H}V actual price 现货价；实际价格
e vJ.<{M actual profit 实际利润
pXK^Y'2C! actual quotation 实盘；实际价位；实际报价
Yir
[!{ actual year basis 按实际年度计算
gl_^V&c actuals 实货
-B\HI*u actuarial investigation 精算调查
zkdetrR actuarial principle 精算原则
c7E11 \%&Z actuarial report 精算师报告
OaZQ7 BGq Actuarial Society of Hong Kong 香港精算学会
3< zp actuarial valuation 精算师估值
*
+wW(#[ actuary 精算师
a -moI+y ad referendum agreement 暂定协议；有待覆核的协定
2,P^n4~A?w ad valorem duty 从价税；按值征税
L z1M E( ad valorem duty system 从价税制
I,'k>@w{s ad valorem fee 从价费
Q ?/o%`N ad valorem tariff 从价关税
<1COZ) additional allowance 额外免税额
9RI-Lq ` additional amount for unexpired risk 未过期风险的额外款额
HOh!Xcu additional assessable profit 补加应评税利润
CWP2 { additional assessment 补加评税
I15{)o(8$ additional commitment 额外承担
u=_mv N additional commitment vote 额外承担拨款
g|Fn7] G additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Dl8;$~ additional dependent parent allowance 供养父母额外免税额
E`k@{*Hn& additional provision 额外拨款
qWKAM@ additional stamp duty 附加印花税
]P2"[y additional tax 补加税罚款；补加税款
|qZ1| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[=]4-q6UN adjudged bankrupt 被裁定破产
Bn g@-#`/ adjudicated bankrupt 裁定破产人
y Ej^=pw adjudication fee 裁定费；评定印花税额手续费；评估契据费
`I5wV/%ib adjudication of bankruptcy 裁定破产；宣告破产
E1U",CMU adjudication of insolvency 裁定无力偿还债务
Ezv
Y"T@ adjusted actual 经调整的实数；调整后的实数
/_#q@r4ZQ adjusted current assets 经调整的流动资产；调整后的流动资产
6qd\)q6T&x adjusted figure 经调整的数字；调整后的数额
QZ%`/\(!8_ adjusted liabilities 经调整的负债；调整后的负债
MO <3"@/, adjusted loss 经调整的亏损；调整后的亏损
NS6:yX,/ 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
mcX/GO } adjusted profit 经调整的利润；调整后的利润
9lDhIqx0~ adjusted surplus 经调整的盈余额；调整后的盈余额
J{&H+r d adjusted value 经调整的价值；调整后的价值
r_;N t adjustment 调整；修订；理算〔保险〕
=6|&Jt adjustment centre 调剂中心
A7hVHxNJ- adjustment lag 调整过程的时间差距；调整时差
g!z&~Z: adjustment mechanism 调整机制
^B 2
-) adjustment of loss 亏损调整
klR|6u]% adjustment process 调整过程；调整程序
`P;s 8~ adjustment range 调整幅度
7;(UF= 4 administered exchange rate 受管制汇率
\`\ZTZni Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
JO"<{ngsQ administration expenses 行政费用
DXK}-4"\ administration fee 手续费；行政费
Wh 2tNyS administration in bankruptcy 破产管理
}:*] aL<7_ administration order 遗产管理令
x* &|0n.D administrator 管理人；遗产管理人
#3 pb(fbw administrator of the estate 遗产管理人
B|AV$N* admission of debt 债项承认书
\K]0J H admission of proof 接纳债权证明
FzXJ]H advance 放贷款项；垫付款项；预支款项；预付款项
eS m Lf*\G advance account 暂支帐目；预付款帐户
h_I DO% advance compensation 预付补偿金
""Q P% advance from shareholder 股东垫款
n`&U~s8w advance pending reimbursement 预支以待日后付还
x6ARz H\ advanced economy 先进经济体系
2q4<t:! advancement 预付；预付财产
7y@Pa&^8 advances warrant 垫款令
B=A [ymm advancing 贷出
)$bS }. adverse balance 逆差
do+.aOC adverse exchange 逆汇
kO*$"w#X[p advertisement addressed to shareholders 在报章刊登的致股东通告
\1 &, |\E# advice for collection 托收通知书
U, - 39mr advice of drawing 提款通知书；汇票通知书
EJ:%}HhA advice of payment 付款通知
nl,uuc*; Advisory Committee [Securities and Futures Commission]
Gvqxi| 谘询委员会〔证券及期货事务监察委员会〕
TNh1hhJ$b Advisory Committee on Diversification 经济多元化谘询委员会
P{+T< bk| affidavit 誓章；遗产申报誓章
8 j\cL' affidavit of no receipt 述明无收款的誓章
\:ak '' affiliate 联号；联营公司；附属公司
r|PB* ` affiliated company 附属公司；联号；联营公司
|:<f-j7t~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zEy N) affordability 负担能力
mh [75( African Development Bank [AfDB] 非洲开发银行
Gc; {\VU after-acquired property 事后取得的财产
6N
S201o after-hours dealing 市后交易
s^uS1 after-tax profit 税后盈利；税后利润；税后溢利
K]" #C agency agreement 代理协议
[ )dXI IM agency expenses 代理机构的开支
//<nr\oP agency fee 代理费
28J^D MOW Agency Law 《代理法》
h P)LY=- 2 agent 代理人；承销人
G&V/Gj8 agent of company 公司代理人
iBg x agent's fee 代理人费；经纪费
> eIP., 9 aggregate 总计；总数；总体数字
zSja/yq aggregate amount 总款额；总额
1gy.8i aggregate assets and liabilities 总体资产与负债
+sUFv)!4 aggregate at constant price 按固定价格计算的总体数字
#"\gLr_:m aggregate demand 总需求
bNNr]h8y- aggregate gross position 总持仓量
fs%. }^kn aggregate limit 总限额
os={PQRD aggregate of salaries tax 合计薪俸税
g($DdKc|g aggregate performance 总体表现；总体业绩
CZI6 6pDy aggregate supply 总体供应
|NC *7/} aggregate surplus 总盈余
:G2k5xD/E aggregate total 整体总额
~`\?"s: aggregate value 总值；合计价值
|pp*|v1t aggregated basis 合计基准
]4]6Qki aggregated net chargeable income 合计应课税入息实额
%)I{%~u0 aggregation 合并计算；合计；总和
h*$y[}hDuv aggregation of incomes of husband and wife 夫妇入息合并计算
LS*y aggregation of property 财产的总和
g^{@'}$ agio 差价；贴水
e s&vMY 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》
|O9 O )o Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
O-I[igNl 《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》
f;gw"onx8F Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9-DZU,`P 《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》
A.F738Zp{Z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
:~T99^$zA 《香港政府和大韩民国政府关于相互促进和保护投资协定》
dCk3;X U agreement for a settlement 授产协议
n}G|/ v<
agreement for assignment 转让协议
JYd 'Jp8bP agreement for sale 售卖协议；买卖协议
6ne7]R Y agreement for sale and purchase 买卖协议
X_|J@5b7 agreement for the payment of interest 支付利息协议
R$TB 1w9] agreement for the repayment of money 还款协议
QpA/SmJ agreement of reinsurance 再保险协议
k!HK 97qA Agricultural Bank of China 中国农业银行
)ZqTwEr@[ air passenger departure tax 飞机乘客离境税
-pGE]nwDL Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Y>G@0r BG airport tax 机场税
,TN
2 alcohol duty 酒精税
kZZh"#W: L alienation 让与；让渡；转让
cm[&? alimony 生活费；赡养费
z>Hgkp8D" All Ordinaries Index [AOI] 所有普通股指数
$gy*D7 all risks 全险；综合险
Qqvihd All Sales Record for Stock Market 《股票市场成交报告》
W!&'pg Allied Capital Resources Limited 新联财务有限公司
f@DYN!Z_m all-items index [Consumer Price Index] 总指数〔消费物价指数〕
48qV >Gwf allocation letter 拨款信件
&c:Ad%
z allocation of fund 分配款项；预留款项
M
.JoHH allocation of profit 利润分配；溢利分配
sy"^?th}b allocation warrant 拨款令
xt%7@/hiE allotment 分配；配股
L3 --r allotment notice 股份配售通知；配股通知
C=It* j5 5 allotment of shares 股份分配
7/f3Z 1 g allowable 可获宽免；免税的
G ) 7;; allowable business loss 可扣除的营业亏损
TbGn46!: allowable expenses 可扣税的支出
,J>5:ht (6 allowance 免税额；津贴；备抵；准备金
W DPb!-VT allowance for debts 债项的免税额
3#&7 -o allowance for depreciation by wear and tear 耗损折旧免税额
| >htvDL allowance for funeral expenses 殡殓费的免税额
6%Pdy$ P allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Vz~nT allowance for repairs and outgoings 修葺及支出方面的免税额
(Cd\G=PK allowance to debtor 给债务人的津贴
L0@SCt alteration of capital 资本更改
s4SG[w!d alternate trustee 候补受托人
-Sx\Xi"<o= amalgamation 合并
7~aM= 8r ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Vz)`nmO}5\ ambit of charges 征税范围；收费范围
#Xb+`' amended valuation 经修订的估值
m{uxI za American Commodities Exchange 美国商品交易所
&[/w_| b American Express Bank Limited 美国运通银行
)Es"LP] American Stock Exchange 美国证券交易所
$lIz{ySJv amortization 摊销
;\Y& ce amount due from banks 存放银行同业的款项
T}P".kpb S amount due from banks abroad 存放海外银行同业的款项
JSW}*HR amount due from holding companies 控股公司欠款
X+} 1 amount due from local banks 存放本港银行同业的款项
"4H
+!r} amount due to banks 银行同业的存款
;YX4:OBqr amount due to banks abroad 海外银行同业的存款
}'/`2!lY amount due to holding companies 控股公司存款
H77" amount due to local banks 本港银行同业的存款
0_"fJ~Y^J amount due to outport banks 外埠银行同业的存款
mkF" amount for note issue 发行纸币的款额
qX
amount of bond 担保契据的款额
Vq;A>
amount of consideration 代价款额
?yR&/ a amount of contribution 供款数额
,7NZu0 amount of indebtedness 负债款额
.0rh y2 amount of principal of the loan 贷款本金额
"zFNg'; amount of rates chargeable 应征差饷数额
$UCAhG$ amount of share capital 股本额
\l C amount of sums assured 承保款额
oMTf"0EIW amount of variation 变动幅度
JJ'.(( amount of vote 拨款数额
`~;rb lo; amount payable 应付款额
@reeO = amount receivable 应收款额
BT"42#7_ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
aKuSd3E@# analysis 分析
h{p=WWK ancillary risk 附属风险
~UjGSO)z} annual account 周年帐目；周年帐目报表；年度决算；年结
` `e$AS annual accounting date 年结日期
nwaxz>; annual allowance 每年免税额；年积金；年度津贴；年津
] =";IN:SU annual balance 年度余额
GBFtr annual disposable income 每年可动用收入
D] ~MC annual estimates 周年预算
_DNHc* annual fee 年费
KiO cu=F annual general meeting 周年大会
:WL'cJ9a annual growth rate 年增率；每年增长率
me ks
RcF annual long-term supplement 长期个案每年补助金
mP P`xL?T annual pensionable emolument 可供计算退休金的年薪
F[[TWf/ annual report 年报
5~WGZc Annual Report on the Consumer Price Index 《消费物价指数年报》
u[/m|z annual return 周年报表；周年申报表；每年报税表格
.j>hI="b Annual Return Rules 《周年报表规则》
/&{$ p M|? annual review of consumer prices 每年消费物价回顾
HnCzbt@ annual roll-forward basis 逐年延展方式
+d!v} aJ annual salary 年薪
%\r!7@Q annual statement 年度报表；年度决算表
.h5[Q/*h 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
. ]7Qu;L annuitant 年金受益人
)R
2. annuity 年金
h!:~f-@j4 annuity contract 年金合约
]U7KLUY>: annuity on human life 人寿年金
(BfgwC) antecedent debt 先前的债项
/2Bi@syxK ante-dated cheque 倒填日期支票
S"k *6 U anticipated expenditure 预期开支
'hv k anticipated net profit 预期纯利
e-*.Ca anticipated revenue 预期收入
^=SD9V anti-inflation measure 反通货膨胀措施
5-0{+R5v anti-inflationary stance 反通货膨胀立场
9*=W- v apparent deficit 表面赤字
1, ~SS apparent financial solvency 表面偿债能力
%ck]S!}6 apparent partner 表面合伙人
2hQ>: application for personal assessment 个人入息课税申请书
B 0!"A application of fund 资金应用
mzc
4/<th application to release as liquidator and to destruct the books of accounts and documents
`o? Ph&p} 申请免除清盘人职务及毁灭帐簿与文件
1=a>f "cyf appointed actuary 委任精算师
VZ](uF BY appointed auditor 委任核数师；委任审计师
1`9xIm*9w appointed trustee 委任的受托人
@%lBrM appointer 委任人
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e^Ky<*Y apportionment 分配；分摊
M7+h(\H]2 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&o97u4xi apportionment formula 分摊方程式
3lq Mucr apportionment of estate duty 遗产税的分摊
Tk O[rAC appraisal 估价；评估
7ei|XfR appreciable growth 可观增长
Mz;[ +p appreciable impact 显着影响
xOHgp=#D appreciable increase 可观增长
[mr9(m[F appreciation 增值；升值
\3jW ~FV appreciation against other currencies 相对其他货币升值
9{8GP appreciation of the exchange value of Hong Kong dollar 港元汇值上升
$gM8{.! appreciation tax 增值税
JiU9CeD3 appropriation 拨款；拨用；拨付
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X9C appropriation account 拨款帐目
}sFm9j7yR Appropriation Bill 拨款法案
Iu *^xn appropriation-in-aid system 补助拨款办法
C 2w2252T approved assets 核准资产
m&iH2| approved basket stock 认可一篮子证券
Tl|:9_:t approved budget 核准预算
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approved charitable donation 认可慈善捐款
{E0z@D) U- approved charitable institution 认可慈善机构
Pv+5K*"7Cg approved currency 核准货币；认可货币
2kUxD8BcN approved estimates 核准预算
iTg; 7~1pY approved estimates of expenditure 核准开支预算
@b3#X@e} approved overseas insurer 核准海外保险人
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&9(mB approved overseas trust company 核准海外信托公司
okFvn; approved pooled investment fund 核准汇集投资基金
5rV( ( approved provident fund scheme 认可公积金计划
l?)ZJ3]a approved provision 核准拨款
3QOU U,Dt$ approved redeemable share 核准可赎回股份
a9?y`{% L approved regional stock 认可地区性证券
R?EA Sc!b approved retirement scheme 认可退休金计划
} AvcoD/b approved subordinated loan 核准附属贷款
N9<Ujom arbitrage 套戥；套汇；套利
h<\_XJJ arbitrageur 套戥者；套汇者
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?yg arbitrary amount 临时款项
3TZ*RPmFRm arrangement 措施；安排；协定
kY&h ~Q arrears 欠款
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v^7LctcVm arrears of revenue 逾期未收税款；逾期未收的帐项
EK$Kee}~ articles of association 组织章程；组织细则；组织章程细则
vHE^"l5 v Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
K!mOr ascertainment of profit 确定利润
b]JI@=s? "Asia Clear" “亚洲结算系统”
J!*/a'Cv Asia Commercial Bank Ltd. 亚洲商业银行有限公司
NCf"tK'5n Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,xT?mt}P Asian Development Fund [ADF] 亚洲发展基金
e% >b+ Sv Asian dollar bond 亚洲美元债券
A[YpcG'9 Asian dollar market 亚洲美元市场
l@hjP 1o Asian dollar rate 亚洲美元利率
T4;T6 9j;, Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_ZAch zV Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;|cTHGxbE asked price 沽盘；喊价；索价；卖方报价
rBN)a" assessable income 应评税入息
Wi}FY }f assessable loss 应评税亏损
eb8w~ assessable profit 应评税利润
s $*'^: assessable value 应评税值
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<_./SC assessed value 经评估价值
;!T{%-tP assessment 评税；评定；估价；评税单
?n \*,{9 assessment number 评税编号；估价编号
.~gl19#:T assessment of additional tax 补加税评税
P~FUS%39"o assessment of performance 业绩评估；实绩评价
Fv)7c4 Assessor 评税主任
Z_1*YRBY; asset price bubbles 资产价格泡沫
(:+>#V )pZ asset-backed securities 具资产保证的证券
;*[9Q'lI* assets accretion 资产增值
1SV^ ){5I assets and liabilities 资产与负债
a/ uo}[Y assets betterment statement 资产递增表；资产改进表
ag4`n:1 assets lending 实物放款；有抵押贷款
"XLe3n assets of the company passing on the death 死者去世时转移的公司资产
] fI/(e_U assets pledged as security for liabilities 用作负债抵押的资产
4E:bp assets portfolio 资产投资组合
W];EKj,3W assets price 资产价格
l48k< assets quality 资产质素
1 Ee>S\9t assets realization 资产变现
e[t<<u 3" assets refinancing arrangement 资产再集资安排
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NWC6y assets situated outside Hong Kong 在香港以外地方的资产
-NB iW6b~ assets stripping 削减资产；拆卖资产
,A5) <} assets value 资产值
\BI/G assignee 承让人
|k {-l!HI assignment 转让；转让书；转让契
?Jtg3AY assignment of interest 权益转让
#m8sK(#lo assignment of letters patent and trade mark 专利证书及商标转让
p '{ xoV assignment of property 物业转让；物业转让书
})IO#, assignment right 转让权
W:QwHZ2O assignor 转让人
"MiD8wX- associate 有联系的人；有关连人士；相联者；合伙人；联系人
p&K\]l} Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/M OnNn V associate member 附属会员
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Kb associated body corporate 相联法人团体
[[)_BmS5r associated company 相联公司；联属公司
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%p associated corporation 相联法团
fj'j NE Association of Chartered Certified Accountants [ACCA] [United Kingdom]
C6& ( c 公认会计师公会〔英国〕
YTU.$t;Ez Association of Futures Exchange Brokers 香港期货经纪协会
;S/7 h6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
BvSIM%>h association of underwriters 承保人组织
aP>37s assumption of control 接管
1{2eY%+ C assurance 担保；保险；转易；转易书
!|m9 | assurance of interest 权益的转易
'?Iif#Z1 at 19XX price 按一九ＸＸ年价格计算
=<<3Pkv7@ at a discount 按赔价计算；按贴水价格计算；打折扣
#c wCo cw at a premium 按溢价计算；按升水价格计算
Nl8 gK{ at call 通知付款；按通知
/CT(k1> at constant market price 按固定市价计算
*[kx F*^ at constant price 按固定价格计算
[B?z1z8l at cost 按成本计算
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$Wu at current market price 按当时市价计算；按现时市价计算
o VB"f at current price 按当时价格计算；按现时价格计算
b5e@oIK at factor cost 按要素成本计算；按生产要素成本计算
ui BTnG" at money-of-the-day price 按付款当日价格计算
M'1HA at or better 按指定或较佳价位〔买卖指令〕
:nQp.N*p at par 按面值计算；平价
RFG$X-.e at sight 见票即付
"6I[4U"@ at the close 按收市盘
& (& at the opening 按开市盘
'0+$ m= attestation 见证；见证条款
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at-the-money option 平价期权
?( im+2 attorney 受权人；受托代表人
amB@N6* attornment 新拥有人承认书
\}inT_{g attributable profit 可归属利润
Y~"9L|`f/ attributable share value 可归属股份价值
:J(sXKr[C Auckland Stock Exchange 奥克兰证券交易所
@PcCi GZ auction 拍卖
n JVp.*S auctioneer 拍卖商
{(vOt ' audit 审计；核数
,{j4 Audit Commission 审计署
Gz dgL"M[ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.T3=Eq&"W 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〕
Z%v6xP. audit review 帐目审查
jFj~]]j Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
vg 5NY =O audited account 审计帐目；经审计的帐目
B2hfD-h,> audited annual account 经审计的周年帐目
E5B8 Z?$a audited balance sheet 经审计的资产负债表
H(\V+@~>AD auditor 核数师；核数主任；审计师
]R Mb,hJ auditor's certificate 核数师证明书；审计师证明书
qiNliJ>40E auditor's report 核数师报告；审计师报告
\mXqak,y Aussie bond 澳元债券
}h~'AM austerity budget 紧缩预算
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iP Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
9!t4> Australia All Ordinaries Index 澳洲所有普通股票指数
!O\X +#j Australian Dollar [AUD] 澳元
$au2%NL Australian Options Market 澳大利亚期权市场
gEKO128 Australian Securities Commission 澳洲证券事务监察委员会
qB JRS'6'9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
XU#,Bu { Australian Stock Exchange 澳大利亚证券交易所
/Antb6E Austrian Schilling [ATS] 奥地利先令
.k ]#XoE authentication 认证；鉴证
&LU'.jY authority to purchase 委托购买证；委购书
jpO3 8H0) authorization 认可；核准；授权；授权书
XZ:1!; authorization by direction 指示授权
9oq)X[ authorization by instruction 指令授权
^"tqdeCb= authorization by warrant 令状授权
I>((o` authorization of unit trust 单位信托的认可
g[ !Cj, authorized agent 指定代理人
gNa#| authorized capital 法定资本
oO:LG%q authorized clerk 出市员
9U10d&M( authorized dealer 认可交易商
YY!! <2_ authorized financial institution 认可财务机构
9N}W( > authorized fund 认可基金
=QiT)9q) authorized fund house 获授权的基金公司；认可基金公司
l @A"U)A( authorized institution 认可机构
!3KPwI, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
z^~U]S3 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ALR:MAXwC authorized insurer 获授权保险人；获认可承保人
.! j#3J..u authorized investment 特准投资项目
p}8ratmN authorized person 获授权人
&HxT41pku authorized representative 获授权代表
WLy7'3@ authorized share capital 法定股本
B,0+HoP automated quotation system 自动报价系统
.cw=*<zeg Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
|Q u_E 自动交易系统〔香港期货交易所有限公司〕
fm6]CU1^ automatic adjustment mechanism 自动调整机制
l\U*sro< automatic adjustment system 自动调整系统
;qT5faKB3J Automatic Clearing House 自动票据交换所
`GkRmv* automatic exchange rates accumulation system 自动化汇率累集系统
hgj0tIi/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
T{~M iC6A automatic teller machine [ATM] 自动柜员机
<`mOU} 0 ) autopay 自动转帐
S&|VkZR) available assets 可用资产
td/5Bmj available fiscal reserve 现存财政储备
4JK@<GBK6 available profit 可用利润
2))t*9;h Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
KW:r;BFx average 平均；平均数；海损
;8EjjF [> average basic salary 平均基本薪金
) ]]|d average consumer expenditure 平均消费开支；一般消费开支
U$EM.ot average cost 平均成本
s7Qyfe&> average cost of land production 增辟土地平均成本
b.(XS?4o average daily turnover 平均每日成交额
T]X{ @_
average daily wage rate 平均每日工资率
f<=^ 4 a average expenditure pattern 平均开支模式
s KCGuw(mh average growth rate 平均增长率
$Q,n+ / average net fixed assets 固定资产平均净值
Ei|0L$NCg average of relatives 相对价格平均数
Zr R+QV average price 平均价格
I~'gK8<e7 average propensity to consume 平均消费倾向；一般消费倾向
* p"O* zj average propensity to save 平均储蓄倾向；一般储蓄倾向
_6J<YQK average rate 平均率
9 H8=eJd average revenue 平均收入；平均收益
DoTs9w|5 average stock 平均库存；平均存货
<mn- =#) average yearly rent 平均年租
&X7ttB"#h avoidance of double taxation 避免双重课税
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~LP avoidance of tax 避税
