A:
o{s4.LKK A share Ａ股；甲类股份
z:@d@\$? abatement of tax 减税；减扣免税额
w*]_FqE ABN AMRO Bank N.V. 荷兰银行
Udb0&Y1^ above-the-line expenditure 线上项目支出；经常预算支出
gDUoc *+h above-the-line receipt 线上项目收入；经常预算收入
o(S^1j5 ABSA Asia Limited 南非联合亚洲有限公司
$i5G7b absolute change 绝对数值变更
S^_JC absolute expenditure 实际开支
N^@%qUvT] absolute guideline figure 绝对准则数字
55u^u F absolute interest 绝对权益
7z0;FW3>9 absolute order of discharge 绝对破产解除令
uWM4O@Qn)d absolute profit margin 绝对利润幅度
x_>"Rnv:K absolute value 实值；绝对值
h0ZW,2?l absolutely vested interest 绝对既得权益
]lG_rGw absorbed cost 已吸收成本；已分摊成本
$n_sGr absorption 吸收；分摊；合并
0|f _ C3 absorption rate 吸收率；摊配率；分摊率
\Ho#[k=y*/ ACB Finance Limited 亚洲商业财务有限公司
j:\_*f acceptable form of reciprocity 合理的互惠条件
|\{J` 5gr acceptable rate 适当利率；适当汇率
\dQ2[Ek acceptance agreement 承兑协议
ZFd{q)qe acceptance for honour 参加承兑
PhI{3B/ acceptor 承兑人；接受人；受票人
.5$V7t.t$\ acceptor for honour 参加承兑人
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}g6IK} accident insurance 意外保险
dnhpWV h n Accident Insurance Association of Hong Kong 香港意外保险公会
1dXO 3hot accident insurance scheme 意外保险计划
jw6 ng>9 accident year basis 意外年度基准
& t @ accommodation 通融；贷款
! a 8h accommodation bill 通融票据；空头票据
,YzC) (- accommodation party 汇票代发人
Lu u-c<*M account balance 帐户余额；帐户结余
55)ep account book 帐簿
Y7IlqC`i account collected in advance 预收款项
.(.G`aKnF account current book 往来帐簿
O,z%7> < account of after-acquired property 事后取得的财产报告
=V4_DJ(& account of defaulter 拖欠帐目
{pi 67"mYp account payable 应付帐款
w NlV_ account payee only [A/C payee only] 只可转帐；存入收款人帐户
1OJD\w c account receivable 应收帐款
::h02,y;1% account receivable report 应收帐款报表
c~u
F account statement 结单；帐单；会计财务报表
EJiF_ account title 帐户名称；会计科目
:8/M6- EK accountant's report 会计师报告
yW7S
}I Accountant's Report Rules 会计师报告规则
%#;(]7Zq accounting and auditing procedure 会计与审计程序；会计与核数程序
-O,O<tOm Accounting Arrangements 《会计安排》
?&t|?@ accounting basis 会计基础
Y3F.hk}O accounting by Official Receiver 破产管理署署长呈交的帐目
,t,65@3+b Accounting Circular 《会计通告》
X<bj 2 w accounting class 会计类别
BsG[#4KM: accounting date 记帐日期；会计结算日期
MyS7AL accounting for money 款项核算
1x 5CsmS Accounting Officer 会计主任
\|4MU"ri accounting period 会计报告期；会计期
%EhU!K#[ accounting policy 会计政策；会计方针
RO iX =i accounting practice 会计惯例
/[|md0, accounting principle 会计准则
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Gu_UW accounting record 会计记录
7]+'%Uwu) accounting report 会计报告
Z.#glmw^=R Accounting Services Branch [Treasury] 会计事务部〔库务署〕
rG'k< X~7 Accounting Society of China 中国会计学会
[T&y5"@ accounting statement 会计报表
^)K[1]"uM accounting system 会计制度；会计系统
NNrZb? accounting transaction 会计事项；帐务交易
rnrx%Q accounting treatment 会计处理
| gxB;
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wEn&zZjx accretion 增值；添加
9fLP&v accrual 应计项目；应累算数目
[~%;E[ky$ accrual basis 应计制；权责发生制
S:T>oFUot accrual basis accounting 应计制会计；权责发生制会计
Y:Tt$EQ accrue 应累算；应计
-2~ yc2:>A accrued benefit 应累算利益
,,-3p#P bw accrued charges 应计费用
@ dU3d\!} accrued cumulative preference share dividend 应累算的累积优先股股息
#NxvLW/ accrued expenses 应累算费用
C jb p- accrued interest payable 应付利息；应计未付利息
Sgk{NM7|k accrued interest receivable 应收利息；应计未收利息
.aRxqFi_ accrued right 累算权益
WK5bt2x accruing profit 应累算的利润
B_G7F[/K accumulated fiscal reserve 累积财政储备
Fn U;n accumulated profit 累积利润；滚存溢利
dfd%A"
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R')GQ.yYq accumulation of surplus income 累积收益盈余
Ss/="jC acquired assets 既得资产
^IZ0M1&W; acquisition 收购；购置；取得
x1ex}_\ acquisition cost 购置成本
25KZe s) acquisition expenses 购置费用
_!Q\Xn acquisition of 100% interest 收购全部股权
]8z6gDp acquisition of control 取得控制权
vDb}CQ\ acquisition of fixed assets 购置固定资产
|n%N'-el acquisition of shell “买壳”
b%$C!Tq' acquisition price 收购价
Sg y~Z^ act of God 天灾
xef7mx acting partner 执事合伙人
9_dsiM7CT active market 买卖活跃的市场；交投畅旺的市场；旺市
FkkB#Jk4 active partner 积极参与的合伙人
$dU N+9 active trading 交投活跃
/! 3:K<6@ actual circulation 实际流通
7dW&|U actual cost 实际成本
@~ HD<K actual expenditure 实际开支；实际支出
W%:zvqg
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' ^AXUb actual market 现货市场
D/>5\da+y actual price 现货价；实际价格
+? 'a cn actual profit 实际利润
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#w\ actual quotation 实盘；实际价位；实际报价
2J <Z4Ap actual year basis 按实际年度计算
>iV(8EgB S actuals 实货
vnpX- c actuarial investigation 精算调查
wkw/AZ{27 actuarial principle 精算原则
wxrT(x| actuarial report 精算师报告
('oUcDOFTS Actuarial Society of Hong Kong 香港精算学会
85]UrwlA4 actuarial valuation 精算师估值
d_hcv|% actuary 精算师
,|/$|$' ad referendum agreement 暂定协议；有待覆核的协定
WDR!e2G ad valorem duty 从价税；按值征税
qa6up|xUnn ad valorem duty system 从价税制
Uk4">]oct ad valorem fee 从价费
r Y.:}D ad valorem tariff 从价关税
>Fh@:M7z additional allowance 额外免税额
f|)t[,c additional amount for unexpired risk 未过期风险的额外款额
^DOcw@Z6HC additional assessable profit 补加应评税利润
on$a]zx'@ additional assessment 补加评税
%{"STbO #> additional commitment 额外承担
29oEkaX2o additional commitment vote 额外承担拨款
}rZp(FG@* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,5 ,4 Qf 7 additional dependent parent allowance 供养父母额外免税额
=G :H)i additional provision 额外拨款
2 )YLs5>W% additional stamp duty 附加印花税
u a-p^X`w additional tax 补加税罚款；补加税款
0Og =H79< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
R
> TtAm0N adjudged bankrupt 被裁定破产
w.\:I[ adjudicated bankrupt 裁定破产人
cA kw5}P adjudication fee 裁定费；评定印花税额手续费；评估契据费
eNX-2S adjudication of bankruptcy 裁定破产；宣告破产
;a"Ukh adjudication of insolvency 裁定无力偿还债务
Yc}b& adjusted actual 经调整的实数；调整后的实数
Wu (GC]lTG adjusted current assets 经调整的流动资产；调整后的流动资产
F(9T; F adjusted figure 经调整的数字；调整后的数额
;N|6C+y adjusted liabilities 经调整的负债；调整后的负债
<G ={V fr adjusted loss 经调整的亏损；调整后的亏损
h pU7 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
;A_QI>> adjusted profit 经调整的利润；调整后的利润
42M3c& @P adjusted surplus 经调整的盈余额；调整后的盈余额
Ue7~rPdlR adjusted value 经调整的价值；调整后的价值
l%oie1g l adjustment 调整；修订；理算〔保险〕
j_H{_Ug adjustment centre 调剂中心
^8a,gA8. adjustment lag 调整过程的时间差距；调整时差
(& =-o( adjustment mechanism 调整机制
[>=D9I@~ adjustment of loss 亏损调整
]3BTL7r adjustment process 调整过程；调整程序
Eg FV adjustment range 调整幅度
6 Y>MW 4q administered exchange rate 受管制汇率
tz4MT_f Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
yNoJrA administration expenses 行政费用
N4}j,{# administration fee 手续费；行政费
dP=1* administration in bankruptcy 破产管理
- /]ro8V$ administration order 遗产管理令
nw+ L _b administrator 管理人；遗产管理人
|CexP^;!U administrator of the estate 遗产管理人
hWf J h0I admission of debt 债项承认书
Ou"QUn| admission of proof 接纳债权证明
4_ztIr w advance 放贷款项；垫付款项；预支款项；预付款项
q.yS j advance account 暂支帐目；预付款帐户
<UQaRI[55 advance compensation 预付补偿金
j7 K9T advance from shareholder 股东垫款
B;r U advance pending reimbursement 预支以待日后付还
s4<[f%^ advanced economy 先进经济体系
3ZGU? Z;R advancement 预付；预付财产
`Rub"zM advances warrant 垫款令
E3<jH advancing 贷出
QXY-?0RO# adverse balance 逆差
I\&..e0l adverse exchange 逆汇
.h ~M&d! advertisement addressed to shareholders 在报章刊登的致股东通告
P%z\^\p"5 advice for collection 托收通知书
<W2}^q7F^ advice of drawing 提款通知书；汇票通知书
&P I}o advice of payment 付款通知
0}2Uj>!i Advisory Committee [Securities and Futures Commission]
OD-C U8X9 谘询委员会〔证券及期货事务监察委员会〕
X aW@CW Advisory Committee on Diversification 经济多元化谘询委员会
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XNw8 affidavit 誓章；遗产申报誓章
ywXerz7dUk affidavit of no receipt 述明无收款的誓章
=unMgX]$ affiliate 联号；联营公司；附属公司
A)Wp W M affiliated company 附属公司；联号；联营公司
*[*LtyCQt4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
r483"k(7 affordability 负担能力
%H75u 6 African Development Bank [AfDB] 非洲开发银行
}0 0mJ]H ( after-acquired property 事后取得的财产
"%dWBvuO after-hours dealing 市后交易
VQ5T$,& after-tax profit 税后盈利；税后利润；税后溢利
WCA`34 ( agency agreement 代理协议
;W]NT 4p agency expenses 代理机构的开支
Ck8`$x& t agency fee 代理费
M,"4r^%k Agency Law 《代理法》
?`V%[~4_I agent 代理人；承销人
V|zzj[c agent of company 公司代理人
3Wxl7"!x m agent's fee 代理人费；经纪费
&>\E
>mJ aggregate 总计；总数；总体数字
yS p]+ aggregate amount 总款额；总额
hV#+joT8i aggregate assets and liabilities 总体资产与负债
m663%b(5> aggregate at constant price 按固定价格计算的总体数字
RE Dh`Wd aggregate demand 总需求
fp|!LU aggregate gross position 总持仓量
#x$. aggregate limit 总限额
,u^i0uOg aggregate of salaries tax 合计薪俸税
RKFj6u aggregate performance 总体表现；总体业绩
y5B4t6M( aggregate supply 总体供应
&?YbAo_K aggregate surplus 总盈余
2LGe Rw aggregate total 整体总额
tX$%*Uy aggregate value 总值；合计价值
z #c)Q aggregated basis 合计基准
\gaGTc2& aggregated net chargeable income 合计应课税入息实额
<\eHK[_* aggregation 合并计算；合计；总和
"^VKs_U8o aggregation of incomes of husband and wife 夫妇入息合并计算
(.4mX
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g+;m?VJ agio 差价；贴水
b/cc\d < 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》
= zW}vm } Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
"& ' h\ 《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》
' j6)5WL$ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]{2Eo 《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》
o XKH , r Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
I,rs&m?/m 《香港政府和大韩民国政府关于相互促进和保护投资协定》
V s /Z8t agreement for a settlement 授产协议
> J!J: agreement for assignment 转让协议
Mv\odf\] agreement for sale 售卖协议；买卖协议
g 7>p, agreement for sale and purchase 买卖协议
8Xo`S<8VS agreement for the payment of interest 支付利息协议
1w30Vj 2< agreement for the repayment of money 还款协议
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+@r agreement of reinsurance 再保险协议
;|n C;D] Agricultural Bank of China 中国农业银行
[X9s\H air passenger departure tax 飞机乘客离境税
drv"I[}{A Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
IiX`l6L~W airport tax 机场税
h ~\bJ*Zp alcohol duty 酒精税
K@0gBgN alienation 让与；让渡；转让
jGp|:!' w alimony 生活费；赡养费
F0&BEJBkU All Ordinaries Index [AOI] 所有普通股指数
2!UNFv#=$ all risks 全险；综合险
>pS @;t' All Sales Record for Stock Market 《股票市场成交报告》
cwe@W PE2 Allied Capital Resources Limited 新联财务有限公司
d-cK`pSB all-items index [Consumer Price Index] 总指数〔消费物价指数〕
sg=mkkD!g allocation letter 拨款信件
S7/0B4[ allocation of fund 分配款项；预留款项
'Dh+v3O allocation of profit 利润分配；溢利分配
k{{ iF allocation warrant 拨款令
4^? J BpBZ allotment 分配；配股
jsXj9:X I allotment notice 股份配售通知；配股通知
QvPG
6A]T allotment of shares 股份分配
pONBF3H8 allowable 可获宽免；免税的
+N~?_5lv\s allowable business loss 可扣除的营业亏损
!'ylh8} allowable expenses 可扣税的支出
`63?FzT y allowance 免税额；津贴；备抵；准备金
AX
{~A:B allowance for debts 债项的免税额
Y<A593 allowance for depreciation by wear and tear 耗损折旧免税额
&n5Lc` allowance for funeral expenses 殡殓费的免税额
d;Uzl 1; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!A5UT- allowance for repairs and outgoings 修葺及支出方面的免税额
O{B[i y(C allowance to debtor 给债务人的津贴
^p'iX4 M alteration of capital 资本更改
gEejLyOag alternate trustee 候补受托人
Hg~O0p}[ amalgamation 合并
n'dxa<F2| ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
M- f)\`I ambit of charges 征税范围；收费范围
zsQhydTR amended valuation 经修订的估值
~Sr`Tlp American Commodities Exchange 美国商品交易所
;bC163[ American Express Bank Limited 美国运通银行
C2 ~t American Stock Exchange 美国证券交易所
) \iO wA amortization 摊销
L uLnmnmB amount due from banks 存放银行同业的款项
-ZmccT" 8 amount due from banks abroad 存放海外银行同业的款项
";I|\ T amount due from holding companies 控股公司欠款
kQr\ktN\ amount due from local banks 存放本港银行同业的款项
0K0[mC}ZwM amount due to banks 银行同业的存款
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amount due to banks abroad 海外银行同业的存款
DO r()X amount due to holding companies 控股公司存款
ac/=%om8u amount due to local banks 本港银行同业的存款
b~ M3j& amount due to outport banks 外埠银行同业的存款
U[!x
0M amount for note issue 发行纸币的款额
m{U+aqAQK amount of bond 担保契据的款额
5 #v amount of consideration 代价款额
UuNcBzB2d amount of contribution 供款数额
INm21MS$ amount of indebtedness 负债款额
;NyX9&@ amount of principal of the loan 贷款本金额
Bf &,A COf amount of rates chargeable 应征差饷数额
kfod[* 3 amount of share capital 股本额
M]S&vE{D amount of sums assured 承保款额
CB<i amount of variation 变动幅度
S{ v [6 5 amount of vote 拨款数额
:r<uH6x| amount payable 应付款额
l.DC20bs amount receivable 应收款额
1>JUI5 { Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^Fy{Q*p`( analysis 分析
' (JSU ancillary risk 附属风险
$1Lm=2 ;U annual account 周年帐目；周年帐目报表；年度决算；年结
g;bfi{8s_ annual accounting date 年结日期
[V\0P,l annual allowance 每年免税额；年积金；年度津贴；年津
e i L
; annual balance 年度余额
?a8 o.&`l annual disposable income 每年可动用收入
cU,]^/0Y annual estimates 周年预算
-ejH%CT annual fee 年费
xMk0Xf'_ annual general meeting 周年大会
+Om(&\c(6 annual growth rate 年增率；每年增长率
.A: #l? annual long-term supplement 长期个案每年补助金
{8NnRnzU annual pensionable emolument 可供计算退休金的年薪
dS7?[[pg9 annual report 年报
%p5 %Fs`sd Annual Report on the Consumer Price Index 《消费物价指数年报》
Et\z ^y annual return 周年报表；周年申报表；每年报税表格
mL!)(Bb Annual Return Rules 《周年报表规则》
!N6/l5 kn annual review of consumer prices 每年消费物价回顾
VEolyPcsg& annual roll-forward basis 逐年延展方式
# d+bld \ annual salary 年薪
u$7o d$&S annual statement 年度报表；年度决算表
e8H GS T` 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
R %QgOz3` annuitant 年金受益人
!,rp| annuity 年金
.xR J )9q annuity contract 年金合约
lyBae?%& annuity on human life 人寿年金
?GdoB 7(% antecedent debt 先前的债项
O|t@p=] ante-dated cheque 倒填日期支票
DKd:tL24& anticipated expenditure 预期开支
|1sl>X, anticipated net profit 预期纯利
dgLE/r? anticipated revenue 预期收入
PZVh)6f"c anti-inflation measure 反通货膨胀措施
oy I8}s: anti-inflationary stance 反通货膨胀立场
89>U Koc? apparent deficit 表面赤字
5PPV`7Xm9 apparent financial solvency 表面偿债能力
yIwAJl7Xf apparent partner 表面合伙人
^/ wvHu[# application for personal assessment 个人入息课税申请书
R4< }kA,. application of fund 资金应用
n lsQf 3 application to release as liquidator and to destruct the books of accounts and documents
sskwJu1 申请免除清盘人职务及毁灭帐簿与文件
AepAlnI@ appointed actuary 委任精算师
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t0i. appointed auditor 委任核数师；委任审计师
g4 WN+y` appointed trustee 委任的受托人
s%nx8 " appointer 委任人
;Cdr jx apportioned pro rata 按比例分摊
_5vAn t* apportionment 分配；分摊
-hf)%o$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
-{i;!XE$SR apportionment formula 分摊方程式
ZM/*cA!" apportionment of estate duty 遗产税的分摊
}fW@8ji\ appraisal 估价；评估
m4{F-++dk appreciable growth 可观增长
:, $:@ appreciable impact 显着影响
6,sZo!G appreciable increase 可观增长
m}] bP appreciation 增值；升值
/s3AZ j9 appreciation against other currencies 相对其他货币升值
'~{^c } appreciation of the exchange value of Hong Kong dollar 港元汇值上升
vu[+UF\G appreciation tax 增值税
k=j--`$8k appropriation 拨款；拨用；拨付
` 1F[.DdF appropriation account 拨款帐目
s+>VqyHgf Appropriation Bill 拨款法案
, ;L appropriation-in-aid system 补助拨款办法
=j]us?5 approved assets 核准资产
jN:!V t approved basket stock 认可一篮子证券
"q(#,,_ approved budget 核准预算
xQX,1NbH5 approved charitable donation 认可慈善捐款
P 8 DY*B k approved charitable institution 认可慈善机构
A0sydUc approved currency 核准货币；认可货币
`y; s1nL approved estimates 核准预算
*a* \E
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s7 IaU|m approved overseas insurer 核准海外保险人
[#>ji+%= approved overseas trust company 核准海外信托公司
0x!XE |7I approved pooled investment fund 核准汇集投资基金
$ Scb8< approved provident fund scheme 认可公积金计划
$ :kG>R@\t approved provision 核准拨款
{x e$ approved redeemable share 核准可赎回股份
[$_d|Z approved regional stock 认可地区性证券
,.t v#j|A approved retirement scheme 认可退休金计划
`JyTS~ v$ approved subordinated loan 核准附属贷款
sZ # Ck"n arbitrage 套戥；套汇；套利
8Czy<}S<G arbitrageur 套戥者；套汇者
iva&W arbitrary amount 临时款项
Ml)~%ZbF arrangement 措施；安排；协定
/ w0l7N arrears 欠款
a<l(zJptG arrears of pay 欠付薪酬
(.a: jL$ arrears of revenue 逾期未收税款；逾期未收的帐项
qepsR/0M articles of association 组织章程；组织细则；组织章程细则
',k0 _n?t Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"/Fp_g6#: ascertainment of profit 确定利润
_y&m4V uu "Asia Clear" “亚洲结算系统”
=s`\W7/;{- Asia Commercial Bank Ltd. 亚洲商业银行有限公司
L@Fw;G|%' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[uP_F,Y/ Asian Development Fund [ADF] 亚洲发展基金
Dk4Jg++ Asian dollar bond 亚洲美元债券
S0nBX"$u Asian dollar market 亚洲美元市场
4*W ??(=j Asian dollar rate 亚洲美元利率
0qXd?z $ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Jr
m<u t Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
T c t8NG asked price 沽盘；喊价；索价；卖方报价
'" LrGvkZ assessable income 应评税入息
j(mbUB* assessable loss 应评税亏损
h')@NnFP 1 assessable profit 应评税利润
@O9 .~6 assessable value 应评税值
M7{w7}B0@ assessed profit 估定利润
%7 h _D assessed value 经评估价值
p%~#~5t, assessment 评税；评定；估价；评税单
v'0A$`w` assessment number 评税编号；估价编号
}N^.4HOS8 assessment of additional tax 补加税评税
TB 9{e!4 assessment of performance 业绩评估；实绩评价
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%sBU Assessor 评税主任
@G< J+pm asset price bubbles 资产价格泡沫
WCT}OiL sL asset-backed securities 具资产保证的证券
ocBfs^ aW assets accretion 资产增值
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2R. assets and liabilities 资产与负债
]2\|<. assets betterment statement 资产递增表；资产改进表
?{l}35Q.@ assets lending 实物放款；有抵押贷款
{pMbkA Q@ assets of the company passing on the death 死者去世时转移的公司资产
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assets pledged as security for liabilities 用作负债抵押的资产
NXsDn&&O assets portfolio 资产投资组合
j*@^O`^v assets price 资产价格
5Z/x Y & assets quality 资产质素
wJM} )O%SQ assets realization 资产变现
_MQ) assets refinancing arrangement 资产再集资安排
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3;W assets securitization 资产证券化
"!()yjy assets situated outside Hong Kong 在香港以外地方的资产
,.[T]37 assets stripping 削减资产；拆卖资产
% LeG.~? assets value 资产值
[:<CgU 9C assignee 承让人
_<pSCR0 assignment 转让；转让书；转让契
`Yn:fL7S assignment of interest 权益转让
-Yx'qz@ assignment of letters patent and trade mark 专利证书及商标转让
!g A <9h assignment of property 物业转让；物业转让书
ZGgKCCt assignment right 转让权
QcJ?1GwA" assignor 转让人
dPplZ,Y% associate 有联系的人；有关连人士；相联者；合伙人；联系人
a@:(L"Or Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
?145^ w associate member 附属会员
x0 1 n associated body corporate 相联法人团体
P{j2'gg3 associated company 相联公司；联属公司
_/Ky;p. associated corporation 相联法团
Zp@j*P Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Hhx"47 : 公认会计师公会〔英国〕
;8\w$SPP Association of Futures Exchange Brokers 香港期货经纪协会
h>\T1PM Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
iJ n< association of underwriters 承保人组织
{3n|= assumption of control 接管
Sy|fX_ i assurance 担保；保险；转易；转易书
Vb^ P{F assurance of interest 权益的转易
"ee:Z_Sz at 19XX price 按一九ＸＸ年价格计算
q6DuLFatc* at a discount 按赔价计算；按贴水价格计算；打折扣
rTTde^ ^_ at a premium 按溢价计算；按升水价格计算
Do-~- d4 at call 通知付款；按通知
297X). at constant market price 按固定市价计算
<u>l#weG , at constant price 按固定价格计算
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~ g!A at cost 按成本计算
82ay("Z Y at current market price 按当时市价计算；按现时市价计算
!DgN@P.o at current price 按当时价格计算；按现时价格计算
:^~I@)"ov at factor cost 按要素成本计算；按生产要素成本计算
Q/'jw yj_ at money-of-the-day price 按付款当日价格计算
<1i:Z*l. at or better 按指定或较佳价位〔买卖指令〕
H +Dv -*i at par 按面值计算；平价
t[$C r; at sight 见票即付
[-}LEH1[p at the close 按收市盘
R+vago: at the opening 按开市盘
9K ~0:c attestation 见证；见证条款
5[<" _ at-the-money option 平价期权
Mrpz (}) attorney 受权人；受托代表人
zJC!MeN attornment 新拥有人承认书
PvW {g5)S attributable profit 可归属利润
(`C#Tq attributable share value 可归属股份价值
_}8hE v Auckland Stock Exchange 奥克兰证券交易所
45g:q auction 拍卖
(C{l4 auctioneer 拍卖商
z4 GcS/3K audit 审计；核数
e5\/:HpI Audit Commission 审计署
8%C7!l q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
9g %1^$R 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〕
Da. eV U; audit review 帐目审查
gumT"x .^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
%t& audited account 审计帐目；经审计的帐目
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audited annual account 经审计的周年帐目
QH z3 audited balance sheet 经审计的资产负债表
j1[Ng #. auditor 核数师；核数主任；审计师
eBUexxBY auditor's certificate 核数师证明书；审计师证明书
(i ..7B: auditor's report 核数师报告；审计师报告
6-"@j@l5< Aussie bond 澳元债券
%x}iEqk U austerity budget 紧缩预算
5U Wj#|t Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=rL%P~0wq Australia All Ordinaries Index 澳洲所有普通股票指数
l', +l{\Z Australian Dollar [AUD] 澳元
6z-ZJ|? Australian Options Market 澳大利亚期权市场
il8n
K Australian Securities Commission 澳洲证券事务监察委员会
q!L@9&KAQ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
*dmB Ji } Australian Stock Exchange 澳大利亚证券交易所
S10"yhn(-t Austrian Schilling [ATS] 奥地利先令
4gR;,%E\TO authentication 认证；鉴证
&A/k{(.XP authority to purchase 委托购买证；委购书
d_7v 1)j authorization 认可；核准；授权；授权书
_E\Cm authorization by direction 指示授权
0^lCZ,uq; authorization by instruction 指令授权
B3AWJ1o authorization by warrant 令状授权
KM-d8^\: authorization of unit trust 单位信托的认可
!841/TR b authorized agent 指定代理人
#BLx +mLq authorized capital 法定资本
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" authorized clerk 出市员
<cof authorized dealer 认可交易商
` x| =vu- authorized financial institution 认可财务机构
1hTE^ \W authorized fund 认可基金
`;~A authorized fund house 获授权的基金公司；认可基金公司
}Qu k n authorized institution 认可机构
*J D-|m K authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Mg"e$m authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
m%ec=%L9 authorized insurer 获授权保险人；获认可承保人
{sOW DM5 authorized investment 特准投资项目
SH1S_EQ< authorized person 获授权人
te[#FF3{ authorized representative 获授权代表
;_~9".'<d authorized share capital 法定股本
iNCT( N~. automated quotation system 自动报价系统
TSKT6_IJw Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
j 8)*'T 自动交易系统〔香港期货交易所有限公司〕
Q@uWh: automatic adjustment mechanism 自动调整机制
^#t6/ fY.# automatic adjustment system 自动调整系统
}}Zg/( Automatic Clearing House 自动票据交换所
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`|r* automatic exchange rates accumulation system 自动化汇率累集系统
`GSl }A Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
&]tm 'N25 automatic teller machine [ATM] 自动柜员机
82 dmlPwJC autopay 自动转帐
&;bey4_J available assets 可用资产
<MKX F V available fiscal reserve 现存财政储备
au]W*;x available profit 可用利润
IML.6<,(Z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
1(pv 3 average 平均；平均数；海损
aCJ-T8?' average basic salary 平均基本薪金
}KYOde@ average consumer expenditure 平均消费开支；一般消费开支
,vo]WIQ\: average cost 平均成本
bXeJk]#y average cost of land production 增辟土地平均成本
+s6v!({Z average daily turnover 平均每日成交额
Q-B/SX)!/ average daily wage rate 平均每日工资率
VN0KK
1 I average expenditure pattern 平均开支模式
4s9.")G average growth rate 平均增长率
(Y*9 [hm average net fixed assets 固定资产平均净值
wwet90_g average of relatives 相对价格平均数
E`.:V<KW/ average price 平均价格
iUFG!,+d average propensity to consume 平均消费倾向；一般消费倾向
v0TbQ average propensity to save 平均储蓄倾向；一般储蓄倾向
)H`V\ H[0P average rate 平均率
)w5!'W4Z8 average revenue 平均收入；平均收益
F2MC)&# average stock 平均库存；平均存货
Q{5.;{/eC average yearly rent 平均年租
;W|GUmADf avoidance of double taxation 避免双重课税
Ly/ avoidance of tax 避税
