A:
S\YTX%Xm} A share Ａ股；甲类股份
"R1NG?; q abatement of tax 减税；减扣免税额
^?7-r 6 ABN AMRO Bank N.V. 荷兰银行
+-U- D?- above-the-line expenditure 线上项目支出；经常预算支出
Rn(ec above-the-line receipt 线上项目收入；经常预算收入
s_OF( o ABSA Asia Limited 南非联合亚洲有限公司
~IfJwBn-i absolute change 绝对数值变更
n&;85IF1 absolute expenditure 实际开支
TA`1U;c{n absolute guideline figure 绝对准则数字
HI R~"It$
absolute interest 绝对权益
bz2ztH9 n absolute order of discharge 绝对破产解除令
i$:*Pb3mV absolute profit margin 绝对利润幅度
;!mzy b* absolute value 实值；绝对值
L:pYn_ absolutely vested interest 绝对既得权益
qYjce]c absorbed cost 已吸收成本；已分摊成本
2W96Zju\ absorption 吸收；分摊；合并
HV!m8k=6 absorption rate 吸收率；摊配率；分摊率
JPc+rfF ACB Finance Limited 亚洲商业财务有限公司
$%CF 8\0 acceptable form of reciprocity 合理的互惠条件
sV{,S>s acceptable rate 适当利率；适当汇率
Sw8] EH6 acceptance agreement 承兑协议
+ mmSfuO&\ acceptance for honour 参加承兑
3G)# 5 Lf< acceptor 承兑人；接受人；受票人
7u S~MW acceptor for honour 参加承兑人
0w \z LU accident insurance 意外保险
%S@ZXf~: Accident Insurance Association of Hong Kong 香港意外保险公会
P g0x/X{t accident insurance scheme 意外保险计划
vv3*
j&I accident year basis 意外年度基准
5T_n %vz accommodation 通融；贷款
7$vYo
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\FbvHr, accommodation party 汇票代发人
:0j?oY~e account balance 帐户余额；帐户结余
,.83m%i account book 帐簿
LqoB 10Kc\ account collected in advance 预收款项
"3)C'WlEy/ account current book 往来帐簿
hl7bzKO*w account of after-acquired property 事后取得的财产报告
@uqd.Q account of defaulter 拖欠帐目
?wiC Q6*$ account payable 应付帐款
b8`)y< 7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
&I+5 account receivable 应收帐款
<;eW=HT+uq account receivable report 应收帐款报表
1#V_Z^OL account statement 结单；帐单；会计财务报表
+j`5F3@ account title 帐户名称；会计科目
3nIU 1e accountant's report 会计师报告
<
Mn ; Accountant's Report Rules 会计师报告规则
\ =?a/ accounting and auditing procedure 会计与审计程序；会计与核数程序
hLd^ agX Accounting Arrangements 《会计安排》
UqFO|r"M accounting basis 会计基础
^pAAzr"hv accounting by Official Receiver 破产管理署署长呈交的帐目
N
,'GN[s Accounting Circular 《会计通告》
B 4c]}r+ accounting class 会计类别
{7"Q\ accounting date 记帐日期；会计结算日期
n/;WxnnQ accounting for money 款项核算
]_ mb 7X> Accounting Officer 会计主任
=r?hg GWe accounting period 会计报告期；会计期
| C;=-| accounting policy 会计政策；会计方针
Z58 X 5" accounting practice 会计惯例
(Ft +uuG accounting principle 会计准则
jiV<+T? accounting record 会计记录
^EtMxF@D accounting report 会计报告
k2omJ$?v Accounting Services Branch [Treasury] 会计事务部〔库务署〕
I T E{@1 Accounting Society of China 中国会计学会
Xk~D$~4< accounting statement 会计报表
Gv!2f accounting system 会计制度；会计系统
~NrG`
D} accounting transaction 会计事项；帐务交易
EnKR%Ctw accounting treatment 会计处理
'NXN & { accounting year 会计年度
j\[dx^\= accretion 增值；添加
)0. kv2o. accrual 应计项目；应累算数目
} >pknc? accrual basis 应计制；权责发生制
8O5s`qKMYT accrual basis accounting 应计制会计；权责发生制会计
]}<}lI9 accrue 应累算；应计
fIx+IL s accrued benefit 应累算利益
4x=v ?g& accrued charges 应计费用
zsEc( accrued cumulative preference share dividend 应累算的累积优先股股息
9|^2",V accrued expenses 应累算费用
{k>&?Vd! accrued interest payable 应付利息；应计未付利息
<$ A accrued interest receivable 应收利息；应计未收利息
m)ky*"( accrued right 累算权益
. oF
&Ff/[ accruing profit 应累算的利润
|sJ[0 z accumulated fiscal reserve 累积财政储备
*.ll<p+(- accumulated profit 累积利润；滚存溢利
y2Q&s 9$Do accumulated reserve 累积储备
Maha$n* accumulation of surplus income 累积收益盈余
d\&U*= acquired assets 既得资产
/kZebNf6H acquisition 收购；购置；取得
Dzpq_F!;V acquisition cost 购置成本
z\ \[S@>pt acquisition expenses 购置费用
gD-d29pQ acquisition of 100% interest 收购全部股权
.9/ hHCp acquisition of control 取得控制权
R$h<<v)% acquisition of fixed assets 购置固定资产
7X`g,b! acquisition of shell “买壳”
0#7>o^2 acquisition price 收购价
n*R])=F@c act of God 天灾
YquI $PV _ acting partner 执事合伙人
'C b6Y#6 active market 买卖活跃的市场；交投畅旺的市场；旺市
uanhr)Ys active partner 积极参与的合伙人
gDQ^)1k active trading 交投活跃
G)AqbY actual circulation 实际流通
J|W<; actual cost 实际成本
1jmjg~W actual expenditure 实际开支；实际支出
JK7G/]j+Ez actual income 实际入息；实际收入；实际收益
A9KET$i@v actual market 现货市场
.Yamc#A- actual price 现货价；实际价格
>2y':f O actual profit 实际利润
%8RrR W actual quotation 实盘；实际价位；实际报价
JU 4 <|5H actual year basis 按实际年度计算
NlA,'`, actuals 实货
oM
X actuarial investigation 精算调查
8 ` v-<J actuarial principle 精算原则
n2"a{Ofhlf actuarial report 精算师报告
+ RHS!0 Actuarial Society of Hong Kong 香港精算学会
^rB8? kt actuarial valuation 精算师估值
aj-Km`5r} actuary 精算师
Y U'k#\gi* ad referendum agreement 暂定协议；有待覆核的协定
vz@A;t ad valorem duty 从价税；按值征税
{UX!go^J ad valorem duty system 从价税制
g T6z9 ad valorem fee 从价费
& pxg.
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J@/kIrx additional allowance 额外免税额
[7:,?$tC additional amount for unexpired risk 未过期风险的额外款额
CQc+#nRe additional assessable profit 补加应评税利润
o3XvRj additional assessment 补加评税
@JiLgIe ` additional commitment 额外承担
0.Q
U jw additional commitment vote 额外承担拨款
%HhBt5w additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,5P0S0*{ additional dependent parent allowance 供养父母额外免税额
+N]J5Ve-`t additional provision 额外拨款
+ WZX.D additional stamp duty 附加印花税
k`cfG\;r additional tax 补加税罚款；补加税款
^L ,K& Jd Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^7`BP%6 adjudged bankrupt 被裁定破产
OW&!at adjudicated bankrupt 裁定破产人
~V:\ _{mE adjudication fee 裁定费；评定印花税额手续费；评估契据费
N_LM/of|D adjudication of bankruptcy 裁定破产；宣告破产
IY1 //9 adjudication of insolvency 裁定无力偿还债务
8$] 1M,$r adjusted actual 经调整的实数；调整后的实数
j}#w )M adjusted current assets 经调整的流动资产；调整后的流动资产
[DYQ"A= )d adjusted figure 经调整的数字；调整后的数额
]E{NNHK%2N adjusted liabilities 经调整的负债；调整后的负债
_kC-dEGf!y adjusted loss 经调整的亏损；调整后的亏损
i9:C4',sw0 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
!K#qe Y} adjusted profit 经调整的利润；调整后的利润
a) !o @ adjusted surplus 经调整的盈余额；调整后的盈余额
b35fs]}u-6 adjusted value 经调整的价值；调整后的价值
xEa\f[.An adjustment 调整；修订；理算〔保险〕
i:dR\ |B adjustment centre 调剂中心
f'F?MINJP adjustment lag 调整过程的时间差距；调整时差
Q*GN`07@?d adjustment mechanism 调整机制
mwO6g~@ ` adjustment of loss 亏损调整
%J}x g^+f adjustment process 调整过程；调整程序
*j|~$e}C adjustment range 调整幅度
3h]g}&k administered exchange rate 受管制汇率
mupT<_Y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ynp 8r f administration expenses 行政费用
YByLoM* administration fee 手续费；行政费
+l42Awl> K administration in bankruptcy 破产管理
.S EdY: administration order 遗产管理令
V_)-#=J administrator 管理人；遗产管理人
),_@ WW;k administrator of the estate 遗产管理人
o]odxr admission of debt 债项承认书
\a< wKTkn admission of proof 接纳债权证明
a1+oj7 advance 放贷款项；垫付款项；预支款项；预付款项
@s*-%N^:[L advance account 暂支帐目；预付款帐户
*nd! )t advance compensation 预付补偿金
UklU w advance from shareholder 股东垫款
_OYasJUMG advance pending reimbursement 预支以待日后付还
2bz2KB5> advanced economy 先进经济体系
//B&k`u advancement 预付；预付财产
; 2G* wR advances warrant 垫款令
&. 3"Uo\# advancing 贷出
&*o=I|pQ adverse balance 逆差
}ZYd4h|g\z adverse exchange 逆汇
3s*mbk[J advertisement addressed to shareholders 在报章刊登的致股东通告
A]*}HZ , advice for collection 托收通知书
_9ao?: advice of drawing 提款通知书；汇票通知书
Od, =mO*.Q advice of payment 付款通知
[ \]50=& Advisory Committee [Securities and Futures Commission]
~"g A,e-) 谘询委员会〔证券及期货事务监察委员会〕
cF*TotU_m Advisory Committee on Diversification 经济多元化谘询委员会
:S]%6gb8G affidavit 誓章；遗产申报誓章
c&6 I[ R affidavit of no receipt 述明无收款的誓章
e b"VE%+Hu affiliate 联号；联营公司；附属公司
-au^ ;CM affiliated company 附属公司；联号；联营公司
xl{=Y< ; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
]dVGUG8 affordability 负担能力
4>Y R{ African Development Bank [AfDB] 非洲开发银行
]U?^hZ_ after-acquired property 事后取得的财产
<(#(hDwy after-hours dealing 市后交易
0J*??g-n after-tax profit 税后盈利；税后利润；税后溢利
*YI98 agency agreement 代理协议
yHYsZ,GE agency expenses 代理机构的开支
`K"L / I9 agency fee 代理费
v4<nI;Ux Agency Law 《代理法》
\Dm";Ay> agent 代理人；承销人
@ 6\I~s( agent of company 公司代理人
Q) #B0NA;T agent's fee 代理人费；经纪费
SZ7:u895E aggregate 总计；总数；总体数字
ME$[=?7XX aggregate amount 总款额；总额
m<G,[Yc aggregate assets and liabilities 总体资产与负债
Lpkyoh v aggregate at constant price 按固定价格计算的总体数字
`b&%Hm aggregate demand 总需求
wKh4|Ka aggregate gross position 总持仓量
hw uiu* aggregate limit 总限额
]Ee?6]bN aggregate of salaries tax 合计薪俸税
E#34Wh2z aggregate performance 总体表现；总体业绩
s3N'02G aggregate supply 总体供应
MBK^FR-K aggregate surplus 总盈余
[> 3./YH` aggregate total 整体总额
#!B4 u?"m aggregate value 总值；合计价值
\0 gis# aggregated basis 合计基准
B^=-Z8 aggregated net chargeable income 合计应课税入息实额
pp?D7S aggregation 合并计算；合计；总和
m[osg< CR_ aggregation of incomes of husband and wife 夫妇入息合并计算
TvoyZW\?w aggregation of property 财产的总和
>-?f0 K agio 差价；贴水
E, Z$pKL? 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》
5PCqYN(:B Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
`?H]h"{7Q 《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》
-]Bq|qTH[( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
> tS'Q`R 《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》
*][`@@-> Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
E)&I@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》
iO{hA agreement for a settlement 授产协议
'yc JMYP8 agreement for assignment 转让协议
Ep_HcX` agreement for sale 售卖协议；买卖协议
OG~gFZr)6 agreement for sale and purchase 买卖协议
u2 I*-K agreement for the payment of interest 支付利息协议
r+!YI k agreement for the repayment of money 还款协议
\<h0Q, e agreement of reinsurance 再保险协议
-/B+T>[nTb Agricultural Bank of China 中国农业银行
Z3e| UAif air passenger departure tax 飞机乘客离境税
uh_RGM& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*t FHM &a airport tax 机场税
"s-"<&>a( alcohol duty 酒精税
a~`eQ_N D alienation 让与；让渡；转让
k8 yEdi` alimony 生活费；赡养费
Eh`7X=Z 7E All Ordinaries Index [AOI] 所有普通股指数
Ufj `euY all risks 全险；综合险
m,28u3@r All Sales Record for Stock Market 《股票市场成交报告》
;] puq Allied Capital Resources Limited 新联财务有限公司
_RYxD"m y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;LfXi 8) allocation letter 拨款信件
%Qgw7p4 allocation of fund 分配款项；预留款项
hW' )Sp allocation of profit 利润分配；溢利分配
h8j .( allocation warrant 拨款令
B4/>H| allotment 分配；配股
e4$H&'b| allotment notice 股份配售通知；配股通知
jdP2Pf^^ allotment of shares 股份分配
@ y.?:7I allowable 可获宽免；免税的
>{ ]%F*p4 allowable business loss 可扣除的营业亏损
G5_=H,Vmd allowable expenses 可扣税的支出
g'f@H-KCD allowance 免税额；津贴；备抵；准备金
~D+bh~ allowance for debts 债项的免税额
# +>oZWVc allowance for depreciation by wear and tear 耗损折旧免税额
ldcqe$7, allowance for funeral expenses 殡殓费的免税额
pQ" >UL* allowance for inflation 为通货膨胀而预留的款项；通胀准备金
iU918!!N allowance for repairs and outgoings 修葺及支出方面的免税额
LP^$A Ay allowance to debtor 给债务人的津贴
z
kP_6T09 alteration of capital 资本更改
f5"k55 } alternate trustee 候补受托人
YMyfL8b O amalgamation 合并
~NgA ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
b6M[q_ ambit of charges 征税范围；收费范围
tFn)aa~L amended valuation 经修订的估值
unzr0x
{ American Commodities Exchange 美国商品交易所
`7Q<'oK American Express Bank Limited 美国运通银行
g axsv[W>^ American Stock Exchange 美国证券交易所
+^ac'Y)A amortization 摊销
P:S .~Jq amount due from banks 存放银行同业的款项
\w>y`\6mX amount due from banks abroad 存放海外银行同业的款项
hFUlNJ amount due from holding companies 控股公司欠款
5~U/ amount due from local banks 存放本港银行同业的款项
2W(s(-hD amount due to banks 银行同业的存款
I|!OY`ko amount due to banks abroad 海外银行同业的存款
hag$GX'2k amount due to holding companies 控股公司存款
c ]-<vkpV amount due to local banks 本港银行同业的存款
Gu,wF(x7A amount due to outport banks 外埠银行同业的存款
o[4}h:> dq amount for note issue 发行纸币的款额
l4YbK np] amount of bond 担保契据的款额
c]<5zyl"j1 amount of consideration 代价款额
0o4XUW amount of contribution 供款数额
]m q|w amount of indebtedness 负债款额
F<1fX 7c amount of principal of the loan 贷款本金额
p>N(Typ0b amount of rates chargeable 应征差饷数额
*R,5h2; amount of share capital 股本额
`hm-.@f,9 amount of sums assured 承保款额
//MUeTxR amount of variation 变动幅度
d Fc':| amount of vote 拨款数额
h4}84}5d amount payable 应付款额
X`/k)N>l amount receivable 应收款额
3*bU6$|5FP Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qZh/IW analysis 分析
aK~8B_5k8 ancillary risk 附属风险
K3m/(jdO annual account 周年帐目；周年帐目报表；年度决算；年结
2;b\9R^>A annual accounting date 年结日期
}#+^{P3 ; annual allowance 每年免税额；年积金；年度津贴；年津
Po0A#Z l annual balance 年度余额
kazzVK5x annual disposable income 每年可动用收入
0> E r=,e annual estimates 周年预算
rXq.DvQ annual fee 年费
c#]4awHU annual general meeting 周年大会
3`?7 <YJ annual growth rate 年增率；每年增长率
T<>,lQs( a annual long-term supplement 长期个案每年补助金
.43' HV annual pensionable emolument 可供计算退休金的年薪
Y-z (zS^1 annual report 年报
\l 0[rcEf Annual Report on the Consumer Price Index 《消费物价指数年报》
=%O6:YM
annual return 周年报表；周年申报表；每年报税表格
fb vL7*
( Annual Return Rules 《周年报表规则》
~=LE0. 3[ annual review of consumer prices 每年消费物价回顾
hE/cd1iJ$ annual roll-forward basis 逐年延展方式
]5cT cX;Z# annual salary 年薪
H41?/U,{ annual statement 年度报表；年度决算表
ty!`T+ 3 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
Qel 9G($= annuitant 年金受益人
hZ,_ 6mNg annuity 年金
I
34>X`[o annuity contract 年金合约
a-tm q]]E annuity on human life 人寿年金
|-ALklXr antecedent debt 先前的债项
Rv>-4@fMJ ante-dated cheque 倒填日期支票
t}4, ]m s anticipated expenditure 预期开支
Y h7t"=o anticipated net profit 预期纯利
?z+eWL anticipated revenue 预期收入
= svN#q5s anti-inflation measure 反通货膨胀措施
G*MUO#_iuh anti-inflationary stance 反通货膨胀立场
>R_&Ouh: apparent deficit 表面赤字
>'$Mp < apparent financial solvency 表面偿债能力
u#~RkY7s apparent partner 表面合伙人
,p a {qne application for personal assessment 个人入息课税申请书
_f,C[C[e& application of fund 资金应用
djZ qc5t application to release as liquidator and to destruct the books of accounts and documents
S hWJ72c 申请免除清盘人职务及毁灭帐簿与文件
kZ:Zt E appointed actuary 委任精算师
9FR5Jw>t appointed auditor 委任核数师；委任审计师
N"R]Yp;j appointed trustee 委任的受托人
HiFUv >,u appointer 委任人
@H C Vmg : apportioned pro rata 按比例分摊
O T*mO&Z apportionment 分配；分摊
I{2hfKUe` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Om@;J%u/ apportionment formula 分摊方程式
5DZ#9m/ apportionment of estate duty 遗产税的分摊
gD?l -RT> appraisal 估价；评估
$PPi5f}HD appreciable growth 可观增长
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b|DdG/O appreciation 增值；升值
JbbzV> appreciation against other currencies 相对其他货币升值
,0 sm appreciation of the exchange value of Hong Kong dollar 港元汇值上升
qDIZJ h appreciation tax 增值税
U)gH}0n& appropriation 拨款；拨用；拨付
=WAT yY:s appropriation account 拨款帐目
_VN?#J)o Appropriation Bill 拨款法案
6 "sSo j appropriation-in-aid system 补助拨款办法
B9 uoVcW approved assets 核准资产
yyJ f%{ approved basket stock 认可一篮子证券
]m<$} approved budget 核准预算
I236 RIq approved charitable donation 认可慈善捐款
(ZizuHC approved charitable institution 认可慈善机构
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9!P|m approved currency 核准货币；认可货币
R qrd Akg approved estimates 核准预算
P @B] approved estimates of expenditure 核准开支预算
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approved overseas insurer 核准海外保险人
^x,YW]AS} approved overseas trust company 核准海外信托公司
O/C rd/ approved pooled investment fund 核准汇集投资基金
bE . .P&" approved provident fund scheme 认可公积金计划
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@. approved provision 核准拨款
cq]6XK-W approved redeemable share 核准可赎回股份
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7s!VR approved regional stock 认可地区性证券
q9_OGd|P approved retirement scheme 认可退休金计划
" 8MF_Gu): approved subordinated loan 核准附属贷款
7$=In K arbitrage 套戥；套汇；套利
w@E 3 ZL^ arbitrageur 套戥者；套汇者
niyV8v arbitrary amount 临时款项
t WRC$ arrangement 措施；安排；协定
9A=,E& arrears 欠款
4HlQ&2O%# arrears of pay 欠付薪酬
M2Qr(K| arrears of revenue 逾期未收税款；逾期未收的帐项
D@.6>:;il articles of association 组织章程；组织细则；组织章程细则
0e4{{zQx Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
4[e X e$ ascertainment of profit 确定利润
cwg"c4V "Asia Clear" “亚洲结算系统”
z:*|a +c y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
D,feF 9 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
?tbrbk x Asian Development Fund [ADF] 亚洲发展基金
wHy!CP% Asian dollar bond 亚洲美元债券
fZF @k5* \ Asian dollar market 亚洲美元市场
&QgR*,5eo Asian dollar rate 亚洲美元利率
SJ,v?=S! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
/8S>;5hvK@ asked price 沽盘；喊价；索价；卖方报价
T~e.PP assessable income 应评税入息
|{ip T SH assessable loss 应评税亏损
L8B! u9% assessable profit 应评税利润
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1+s;FJ2} assessed profit 估定利润
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gV2$I assessed value 经评估价值
"to;\9lP assessment 评税；评定；估价；评税单
mzgfFNm^G) assessment number 评税编号；估价编号
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hgq;`_;1, assessment of performance 业绩评估；实绩评价
Z ECfR>`x Assessor 评税主任
e^voW "?% asset price bubbles 资产价格泡沫
hVY $;s asset-backed securities 具资产保证的证券
k_#)Tw* assets accretion 资产增值
;V!D :5U assets and liabilities 资产与负债
@VEb { w[H assets betterment statement 资产递增表；资产改进表
}K(TjZR assets lending 实物放款；有抵押贷款
9* M,R ,y assets of the company passing on the death 死者去世时转移的公司资产
@yYkti;4- assets pledged as security for liabilities 用作负债抵押的资产
F^:3?JA _ assets portfolio 资产投资组合
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*X assets price 资产价格
N!}f}oF assets quality 资产质素
g_bLl)g< assets realization 资产变现
]-# DB^EQ assets refinancing arrangement 资产再集资安排
uY To 9A assets securitization 资产证券化
W>r+h-kR assets situated outside Hong Kong 在香港以外地方的资产
J&_n9$ assets stripping 削减资产；拆卖资产
Pq$n5fZC ! assets value 资产值
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assignee 承让人
e0 ecD3 assignment 转让；转让书；转让契
5 qA ' assignment of interest 权益转让
TWTb?HP assignment of letters patent and trade mark 专利证书及商标转让
?@x/E& assignment of property 物业转让；物业转让书
: A;RH assignment right 转让权
F+ qm[Bc8 assignor 转让人
flx(HJK associate 有联系的人；有关连人士；相联者；合伙人；联系人
@6.vKCSE Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
]S EZaT associate member 附属会员
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associated body corporate 相联法人团体
c:('W16 associated company 相联公司；联属公司
n$R)>n Y associated corporation 相联法团
}@)[5N# A| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Q>z8IlJ} 公认会计师公会〔英国〕
.}+}8[p4l Association of Futures Exchange Brokers 香港期货经纪协会
BgT*icd8d Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
H5an%kU|j association of underwriters 承保人组织
hy!3yB@ assumption of control 接管
lOp`m8_= assurance 担保；保险；转易；转易书
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wO assurance of interest 权益的转易
['D]>Ot68 at 19XX price 按一九ＸＸ年价格计算
U<XG{<2 at a discount 按赔价计算；按贴水价格计算；打折扣
M6TD"- at a premium 按溢价计算；按升水价格计算
/-s6< e! at call 通知付款；按通知
|s _ GlJV. at constant market price 按固定市价计算
DmcZ ta8n] at constant price 按固定价格计算
8P`"M#fI at cost 按成本计算
eMzk3eOJ at current market price 按当时市价计算；按现时市价计算
!,PWb3 S at current price 按当时价格计算；按现时价格计算
j>kqz>3 at factor cost 按要素成本计算；按生产要素成本计算
`]aeI'[}R at money-of-the-day price 按付款当日价格计算
rm_Nn8p, at or better 按指定或较佳价位〔买卖指令〕
Hn:Crl y# at par 按面值计算；平价
7+*WH|Z@ at sight 见票即付
D%Z| at the close 按收市盘
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V)tf at the opening 按开市盘
?JUeuNs9 attestation 见证；见证条款
O6 Y0XL at-the-money option 平价期权
j<$2hiI/?& attorney 受权人；受托代表人
l,).p attornment 新拥有人承认书
G~m<; attributable profit 可归属利润
2 < 3K3uz attributable share value 可归属股份价值
: D p0? &_ Auckland Stock Exchange 奥克兰证券交易所
pR_9NfV{ auction 拍卖
\2z >?i) auctioneer 拍卖商
5zJq9\)d+ audit 审计；核数
KPk i}'GO Audit Commission 审计署
CC`J Z.SO Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
7EJ+c${e.- 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Q b%J8juRf audit review 帐目审查
v[<T]1=LRC Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
O.M 1@w] audited account 审计帐目；经审计的帐目
6u%&<")4HP audited annual account 经审计的周年帐目
4M T 7 `sr audited balance sheet 经审计的资产负债表
wC*X4 ' auditor 核数师；核数主任；审计师
i/.6>4tE: auditor's certificate 核数师证明书；审计师证明书
UF|p';oom auditor's report 核数师报告；审计师报告
A}!J$V:w] Aussie bond 澳元债券
.\mj4*?/ austerity budget 紧缩预算
(<l hn Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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# Australia All Ordinaries Index 澳洲所有普通股票指数
!u hT Australian Dollar [AUD] 澳元
Gm`8q}<I Australian Options Market 澳大利亚期权市场
l-3~K-k<@ Australian Securities Commission 澳洲证券事务监察委员会
xD 7]C|8o Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Nboaf Australian Stock Exchange 澳大利亚证券交易所
OTv) Austrian Schilling [ATS] 奥地利先令
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,A\ authentication 认证；鉴证
@VI@fN authority to purchase 委托购买证；委购书
"M0z(N kH authorization 认可；核准；授权；授权书
qgB_=Q#E authorization by direction 指示授权
9 H~n _ authorization by instruction 指令授权
$VR{q6[0S? authorization by warrant 令状授权
i~72bMwsA authorization of unit trust 单位信托的认可
=pr7G+_u authorized agent 指定代理人
XP}<N&j authorized capital 法定资本
A}w/OA97RO authorized clerk 出市员
E`J@h l$ N authorized dealer 认可交易商
6~+e mlD authorized financial institution 认可财务机构
|[lKY+26:{ authorized fund 认可基金
AFn7uW!9Gw authorized fund house 获授权的基金公司；认可基金公司
HKe K <V authorized institution 认可机构
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q>+ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8,|k ao: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I 6O authorized insurer 获授权保险人；获认可承保人
g{LP7 D;6 authorized investment 特准投资项目
)PZT4jTt authorized person 获授权人
V~#tuv authorized representative 获授权代表
d=^z`nt !R authorized share capital 法定股本
~G w*r\\+ automated quotation system 自动报价系统
3 XKf !P Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
1mJ Hued=6 自动交易系统〔香港期货交易所有限公司〕
sRfcF`7 automatic adjustment mechanism 自动调整机制
c " ,*h automatic adjustment system 自动调整系统
}a/Cro.~4 Automatic Clearing House 自动票据交换所
@]0%L0u automatic exchange rates accumulation system 自动化汇率累集系统
(% 9$! v{3 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
0 {mex4 automatic teller machine [ATM] 自动柜员机
Zd& S @Z autopay 自动转帐
(' ~ LMu_ available assets 可用资产
@nf`Gw ; available fiscal reserve 现存财政储备
|uDdHX8T available profit 可用利润
`u\n0=go Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
M%#e1 "n average 平均；平均数；海损
2qp#N% average basic salary 平均基本薪金
P 2Y^d#jO average consumer expenditure 平均消费开支；一般消费开支
!9x} average cost 平均成本
R-Sym8c average cost of land production 增辟土地平均成本
TZ`SZDc7_ average daily turnover 平均每日成交额
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NF average daily wage rate 平均每日工资率
q(}bfIf average expenditure pattern 平均开支模式
L(\cH b9` average growth rate 平均增长率
.^.z2
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ce(#2o&` average of relatives 相对价格平均数
N g,j# average price 平均价格
V.Mry`9- average propensity to consume 平均消费倾向；一般消费倾向
T C"<g average propensity to save 平均储蓄倾向；一般储蓄倾向
$xQL]FmS average rate 平均率
7Lt)nq-b average revenue 平均收入；平均收益
$!Dpj N average stock 平均库存；平均存货
_B0L.eF average yearly rent 平均年租
?Ob3tUz2 avoidance of double taxation 避免双重课税
Ss`LLq0LO avoidance of tax 避税
