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l,bZG3,6 A share Ａ股；甲类股份
.TN2s\:]jw abatement of tax 减税；减扣免税额
Je~p%m#e;K ABN AMRO Bank N.V. 荷兰银行
P(_(w
9 above-the-line expenditure 线上项目支出；经常预算支出
2Ow<`[7 above-the-line receipt 线上项目收入；经常预算收入
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%hY3 ABSA Asia Limited 南非联合亚洲有限公司
+Jq`$+%C absolute change 绝对数值变更
q$ >_WF#|| absolute expenditure 实际开支
1n3$V:00 absolute guideline figure 绝对准则数字
~e^)q>Lb7( absolute interest 绝对权益
<%?uYCD absolute order of discharge 绝对破产解除令
Bbs 0 v6&, absolute profit margin 绝对利润幅度
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absolute value 实值；绝对值
Iw RQL% absolutely vested interest 绝对既得权益
BE4\U_]a3 absorbed cost 已吸收成本；已分摊成本
NbDda/7ki absorption 吸收；分摊；合并
yWuIu>VJ absorption rate 吸收率；摊配率；分摊率
6/7F">@j ACB Finance Limited 亚洲商业财务有限公司
G"Pj6QUv a acceptable form of reciprocity 合理的互惠条件
u}CG>^0C acceptable rate 适当利率；适当汇率
%EIUAG acceptance agreement 承兑协议
$rB!Ex{@ac acceptance for honour 参加承兑
J|?[.h7tO acceptor 承兑人；接受人；受票人
j],& z^O$ acceptor for honour 参加承兑人
8MQ bLj'H accident insurance 意外保险
FV8\ +ep Accident Insurance Association of Hong Kong 香港意外保险公会
,;3:pr accident insurance scheme 意外保险计划
vU 9ek:.l accident year basis 意外年度基准
uu@<&.r\C accommodation 通融；贷款
s01$fFJgO accommodation bill 通融票据；空头票据
p">WK<N accommodation party 汇票代发人
ZbyG*5i q account balance 帐户余额；帐户结余
>w2f8tW`PP account book 帐簿
3 _U\VGm account collected in advance 预收款项
enPYj.*/0 account current book 往来帐簿
sD2Qm account of after-acquired property 事后取得的财产报告
sH@ &* account of defaulter 拖欠帐目
U,HS;wo;t account payable 应付帐款
] ut?&&* account payee only [A/C payee only] 只可转帐；存入收款人帐户
s((b"{fFb account receivable 应收帐款
">,K1:(D account receivable report 应收帐款报表
!7Uu]m69n account statement 结单；帐单；会计财务报表
kaC+I"4c account title 帐户名称；会计科目
B[7 A accountant's report 会计师报告
FvA|1c Accountant's Report Rules 会计师报告规则
@7X\tV.Z accounting and auditing procedure 会计与审计程序；会计与核数程序
QX+Y(P`vMK Accounting Arrangements 《会计安排》
'A1E^rl]= accounting basis 会计基础
*vD/(&pQ1: accounting by Official Receiver 破产管理署署长呈交的帐目
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U0UG$o` Accounting Circular 《会计通告》
0#]!#1utg accounting class 会计类别
0STk)> 3$- accounting date 记帐日期；会计结算日期
i6A$1(:h accounting for money 款项核算
oVreP Accounting Officer 会计主任
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sGlM q accounting period 会计报告期；会计期
!xH,y accounting policy 会计政策；会计方针
n4R]+&* accounting practice 会计惯例
b<\G I 7 accounting principle 会计准则
M;PlSb accounting record 会计记录
QU%N*bFW%P accounting report 会计报告
Ks51:M Accounting Services Branch [Treasury] 会计事务部〔库务署〕
T z2x9b\82 Accounting Society of China 中国会计学会
0@w&J9yG accounting statement 会计报表
&gJW6 < accounting system 会计制度；会计系统
6ku8`W yoF accounting transaction 会计事项；帐务交易
d}pGeU' accounting treatment 会计处理
d4V 2[TX accounting year 会计年度
\CDAFu# accretion 增值；添加
P 4H*j y@? accrual 应计项目；应累算数目
`43vxcMg accrual basis 应计制；权责发生制
9M nem* accrual basis accounting 应计制会计；权责发生制会计
+Bn?-{h= accrue 应累算；应计
-$b?rt]h1g accrued benefit 应累算利益
eA10xp M0 accrued charges 应计费用
03] r*\ accrued cumulative preference share dividend 应累算的累积优先股股息
i >J:W"W accrued expenses 应累算费用
DWdLA~'t accrued interest payable 应付利息；应计未付利息
JqQ3C}z accrued interest receivable 应收利息；应计未收利息
a0)vvo=bz accrued right 累算权益
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tRkrV]K accumulated fiscal reserve 累积财政储备
zK,~ 37)\ accumulated profit 累积利润；滚存溢利
"wF*O"WQo accumulated reserve 累积储备
A g<4r accumulation of surplus income 累积收益盈余
c.\:peDk acquired assets 既得资产
-z&9 DWH acquisition 收购；购置；取得
83B\+]{hD acquisition cost 购置成本
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O0;9 acquisition expenses 购置费用
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`w;e%HN acquisition of 100% interest 收购全部股权
2"zI R ( acquisition of control 取得控制权
.5Q5 \qc= acquisition of fixed assets 购置固定资产
#qPV Qt acquisition of shell “买壳”
E=A/4p6\$ acquisition price 收购价
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Szf act of God 天灾
l#mtND3 acting partner 执事合伙人
]}5`7 active market 买卖活跃的市场；交投畅旺的市场；旺市
Q-:Ah:/ active partner 积极参与的合伙人
*P&OxVz active trading 交投活跃
?Z5$0-g'hU actual circulation 实际流通
uA C hu ] actual cost 实际成本
=":@Foa actual expenditure 实际开支；实际支出
ZjE~W>pkQ actual income 实际入息；实际收入；实际收益
qmQFHC_ actual market 现货市场
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"xI actual price 现货价；实际价格
7eTA`@v5A actual profit 实际利润
;.L!%$0i# actual quotation 实盘；实际价位；实际报价
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actual year basis 按实际年度计算
G &m>Ov$#& actuals 实货
[;)~nPjI actuarial investigation 精算调查
:U7;M}0 actuarial principle 精算原则
n}) actuarial report 精算师报告
Ua}g Actuarial Society of Hong Kong 香港精算学会
K@I+]5E%? actuarial valuation 精算师估值
X5|?/aR} actuary 精算师
4GEj W4E ad referendum agreement 暂定协议；有待覆核的协定
jBT*~DyN
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o@Dk%LxP ad valorem duty system 从价税制
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ad valorem fee 从价费
r#ks>s ad valorem tariff 从价关税
#d3[uF]OmW additional allowance 额外免税额
A X/=}G additional amount for unexpired risk 未过期风险的额外款额
&mCs%l additional assessable profit 补加应评税利润
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?atGFgu additional assessment 补加评税
*4zoAs lU1 additional commitment 额外承担
>:="?'N5l! additional commitment vote 额外承担拨款
g]:..W 7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
V=:,]fTr additional dependent parent allowance 供养父母额外免税额
Z?5,cI[6# additional provision 额外拨款
u!sSgx = additional stamp duty 附加印花税
M|5^ ':Y additional tax 补加税罚款；补加税款
^w.k^U =B Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
VG? yL2y adjudged bankrupt 被裁定破产
A)= X?x adjudicated bankrupt 裁定破产人
}Ox2olUX adjudication fee 裁定费；评定印花税额手续费；评估契据费
Z`e$~n(Bh adjudication of bankruptcy 裁定破产；宣告破产
AEBw#v!,o adjudication of insolvency 裁定无力偿还债务
*9\oD~2Y adjusted actual 经调整的实数；调整后的实数
'&rw=.cU adjusted current assets 经调整的流动资产；调整后的流动资产
1t!&xvhG adjusted figure 经调整的数字；调整后的数额
| j\eBCnH3 adjusted liabilities 经调整的负债；调整后的负债
OFJJ-4[_3 adjusted loss 经调整的亏损；调整后的亏损
c }g$1of87 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
\mqhugy adjusted profit 经调整的利润；调整后的利润
c`Lpqs` adjusted surplus 经调整的盈余额；调整后的盈余额
<h)deB+} adjusted value 经调整的价值；调整后的价值
rCV$N&rK adjustment 调整；修订；理算〔保险〕
LX&=uv%-^ adjustment centre 调剂中心
!H2C9l:rd adjustment lag 调整过程的时间差距；调整时差
'5&B~ 1& adjustment mechanism 调整机制
Ut0qr kqF adjustment of loss 亏损调整
37GHt9l adjustment process 调整过程；调整程序
&QiAM`MbC= adjustment range 调整幅度
/ n C$?w administered exchange rate 受管制汇率
:/I={)5 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
pP=_@ 3 D administration expenses 行政费用
M)bC%(xJ administration fee 手续费；行政费
vq@#Be?@
administration in bankruptcy 破产管理
% t,1_c0w administration order 遗产管理令
%a%+!wX0x administrator 管理人；遗产管理人
lk5_s@V
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$\ =6."R5< admission of debt 债项承认书
Xmw2$MCB admission of proof 接纳债权证明
YB(#]H|8S advance 放贷款项；垫付款项；预支款项；预付款项
L>|A6S#y8/ advance account 暂支帐目；预付款帐户
fh/)di advance compensation 预付补偿金
6PVl Z advance from shareholder 股东垫款
cHfK- R advance pending reimbursement 预支以待日后付还
~ 8S4Kj)% advanced economy 先进经济体系
+LvZ87O^~ advancement 预付；预付财产
SV$A Ss advances warrant 垫款令
< :S?t2C advancing 贷出
r)*_,Fo| adverse balance 逆差
3@#,i<ge : adverse exchange 逆汇
C 6: p Y- advertisement addressed to shareholders 在报章刊登的致股东通告
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/,4PS advice for collection 托收通知书
x %!OP\ advice of drawing 提款通知书；汇票通知书
yDl5t-0` advice of payment 付款通知
4.$hHFqS^5 Advisory Committee [Securities and Futures Commission]
|G5=>W 谘询委员会〔证券及期货事务监察委员会〕
?L.p9o-S0 Advisory Committee on Diversification 经济多元化谘询委员会
# oS affidavit 誓章；遗产申报誓章
vM$#m1L ? affidavit of no receipt 述明无收款的誓章
Xqq?S affiliate 联号；联营公司；附属公司
2n\i0? RD affiliated company 附属公司；联号；联营公司
9 ;! uV>-H affirmation [estate duty] 非宗教式宣誓〔遗产税〕
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"s~ affordability 负担能力
\n( 'KVbf African Development Bank [AfDB] 非洲开发银行
JN9H T0 after-acquired property 事后取得的财产
lVO(9sl*i after-hours dealing 市后交易
G+%5V5GS after-tax profit 税后盈利；税后利润；税后溢利
J0{WqA.P agency agreement 代理协议
G/^5P5y%@ agency expenses 代理机构的开支
k/6G j}l'o agency fee 代理费
FL*w( Br. Agency Law 《代理法》
uvAy#, agent 代理人；承销人
)@};lmPR agent of company 公司代理人
9=sMKc%!- agent's fee 代理人费；经纪费
lqwJ F & aggregate 总计；总数；总体数字
3vEjf aggregate amount 总款额；总额
_16 &K}< aggregate assets and liabilities 总体资产与负债
m78MWz] Yo aggregate at constant price 按固定价格计算的总体数字
Rg!aKdDl$ aggregate demand 总需求
}tg:DG aggregate gross position 总持仓量
Ix l"'Q_z aggregate limit 总限额
~vvQz" aggregate of salaries tax 合计薪俸税
y0Q/ B|&[ aggregate performance 总体表现；总体业绩
xHR+(( aggregate supply 总体供应
$T@xnZ aggregate surplus 总盈余
[~&:`I1 aggregate total 整体总额
_*-'yu8# aggregate value 总值；合计价值
bU@>1>b6lE aggregated basis 合计基准
1+y6W1 m^R aggregated net chargeable income 合计应课税入息实额
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k3E\R aggregation 合并计算；合计；总和
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[[S e aggregation of incomes of husband and wife 夫妇入息合并计算
m0q`A5!) aggregation of property 财产的总和
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@n agio 差价；贴水
TPmZ/c^ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Toa#>Z*+Rb Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0DP%44Cv 9 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Ag hj) V Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
f1,$<Y|qU 《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》
_yXe X Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`qy6 qKl
N 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~dX@5+Gd agreement for a settlement 授产协议
,1.([%z+r agreement for assignment 转让协议
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M< = j agreement for sale 售卖协议；买卖协议
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\G5Y agreement for the payment of interest 支付利息协议
I;fw]/M%! agreement for the repayment of money 还款协议
4wE pyQ|L agreement of reinsurance 再保险协议
%v6]>FNP'3 Agricultural Bank of China 中国农业银行
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OPTp air passenger departure tax 飞机乘客离境税
7Q4Pjc D Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&?ed.V@E5 airport tax 机场税
[Z`:1_^0} alcohol duty 酒精税
3qwYicq, alienation 让与；让渡；转让
@R Y b-d alimony 生活费；赡养费
q?'gwH37 All Ordinaries Index [AOI] 所有普通股指数
6
Ge vO3 all risks 全险；综合险
YnL?t-$Gg All Sales Record for Stock Market 《股票市场成交报告》
%BP)m(S7 Allied Capital Resources Limited 新联财务有限公司
^zs4tCW % all-items index [Consumer Price Index] 总指数〔消费物价指数〕
e" 8m+] allocation letter 拨款信件
=xQfgj allocation of fund 分配款项；预留款项
"/]tFY%Y allocation of profit 利润分配；溢利分配
"u> sS allocation warrant 拨款令
ucm.~1G( allotment 分配；配股
q@!H^hd} allotment notice 股份配售通知；配股通知
JnK bd ~ allotment of shares 股份分配
yqc(32rF! allowable 可获宽免；免税的
$oBZe>s . allowable business loss 可扣除的营业亏损
uL{~(?U $ allowable expenses 可扣税的支出
?@ye*%w _ allowance 免税额；津贴；备抵；准备金
1RO gUJ; allowance for debts 债项的免税额
1VM5W!} allowance for depreciation by wear and tear 耗损折旧免税额
NCh(-E allowance for funeral expenses 殡殓费的免税额
ur quVb allowance for inflation 为通货膨胀而预留的款项；通胀准备金
&+|4(d1 allowance for repairs and outgoings 修葺及支出方面的免税额
b5,}w: allowance to debtor 给债务人的津贴
y5t Ap alteration of capital 资本更改
&JQ @(w alternate trustee 候补受托人
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J ~l~ amalgamation 合并
ezy5Jqk5% ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
K*i1! "w ambit of charges 征税范围；收费范围
B0SmE_u_N amended valuation 经修订的估值
Ej3h di) American Commodities Exchange 美国商品交易所
4oEq,o_ American Express Bank Limited 美国运通银行
~m=%a American Stock Exchange 美国证券交易所
}u*@b10 amortization 摊销
YD>>YaH_3@ amount due from banks 存放银行同业的款项
zbKW. u]v amount due from banks abroad 存放海外银行同业的款项
w*R-E4S?2 amount due from holding companies 控股公司欠款
Y8xnvK* amount due from local banks 存放本港银行同业的款项
r{3 `z qo amount due to banks 银行同业的存款
1&L){ hg amount due to banks abroad 海外银行同业的存款
\36;csu amount due to holding companies 控股公司存款
u z2s- , amount due to local banks 本港银行同业的存款
v/6,eIz amount due to outport banks 外埠银行同业的存款
WHk/mAI-s amount for note issue 发行纸币的款额
uTloj . amount of bond 担保契据的款额
aI#n+PW amount of consideration 代价款额
' ah0IYe amount of contribution 供款数额
' /* rCB amount of indebtedness 负债款额
?cxK ~Y\ amount of principal of the loan 贷款本金额
}4ju2K amount of rates chargeable 应征差饷数额
sWCm[HpG amount of share capital 股本额
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`slK amount of sums assured 承保款额
P+|8MT0 amount of variation 变动幅度
J7] 60H#P amount of vote 拨款数额
#.t{g8W\C amount payable 应付款额
Y,"MQFr(o amount receivable 应收款额
*U^hwL Amsterdam Stock Exchange 阿姆斯特丹证券交易所
a~TZ9yg+HL analysis 分析
DyTk<L ancillary risk 附属风险
1^>g>bn_" annual account 周年帐目；周年帐目报表；年度决算；年结
E"yf !* annual accounting date 年结日期
r/<J Y5 annual allowance 每年免税额；年积金；年度津贴；年津
"4AQpD annual balance 年度余额
^<Tp-,J$EN annual disposable income 每年可动用收入
y$N o o)Z annual estimates 周年预算
%4KJ&R
(>[ annual fee 年费
*w,gi.Y3 annual general meeting 周年大会
,DO mh<b annual growth rate 年增率；每年增长率
|6Z M xY annual long-term supplement 长期个案每年补助金
? UDvFQ& annual pensionable emolument 可供计算退休金的年薪
>RnMzH/9 annual report 年报
F|K4 z hK Annual Report on the Consumer Price Index 《消费物价指数年报》
A)\DPLAG annual return 周年报表；周年申报表；每年报税表格
RUt S_Z& Annual Return Rules 《周年报表规则》
XFe7qt;% annual review of consumer prices 每年消费物价回顾
pREY AZh annual roll-forward basis 逐年延展方式
{4q:4 i annual salary 年薪
BT#g?=n#` annual statement 年度报表；年度决算表
N6 8>` 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
"kg$s5o annuitant 年金受益人
D*Q#G/TF3 annuity 年金
/8HO7E+5 annuity contract 年金合约
OkUpgXU annuity on human life 人寿年金
e>Y2q|S85 antecedent debt 先前的债项
?0%TE\I8 ante-dated cheque 倒填日期支票
(:x"p{ anticipated expenditure 预期开支
`R?W @,@' anticipated net profit 预期纯利
sB/s17 ar anticipated revenue 预期收入
p>O< "X@ anti-inflation measure 反通货膨胀措施
\ \}/2#1=c anti-inflationary stance 反通货膨胀立场
`\0a5UFR apparent deficit 表面赤字
K! j*:{ apparent financial solvency 表面偿债能力
qE:DJy < apparent partner 表面合伙人
a$O]'}]` application for personal assessment 个人入息课税申请书
{\z r_v`g application of fund 资金应用
9iNns;^`q application to release as liquidator and to destruct the books of accounts and documents
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;&e5G 申请免除清盘人职务及毁灭帐簿与文件
m3-J0D<
appointed actuary 委任精算师
^e RT 8I appointed auditor 委任核数师；委任审计师
AwrK82 appointed trustee 委任的受托人
wO%:WL$5 appointer 委任人
_If?&KJ r apportioned pro rata 按比例分摊
Vatt9 apportionment 分配；分摊
BF!zfX?n Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
+N@F,3yNa apportionment formula 分摊方程式
I !O S&8:u apportionment of estate duty 遗产税的分摊
h'KtG<+ appraisal 估价；评估
~m U_ `o appreciable growth 可观增长
kR(=VM JU appreciable impact 显着影响
O3Mv"Py% appreciable increase 可观增长
nH rCSfK appreciation 增值；升值
~]M" appreciation against other currencies 相对其他货币升值
:L0W"$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-=IM8Dny appreciation tax 增值税
)&<ExJQ& appropriation 拨款；拨用；拨付
D:EF@il appropriation account 拨款帐目
N|S xAg Appropriation Bill 拨款法案
L|w-s4L appropriation-in-aid system 补助拨款办法
_AbEQ\P{ approved assets 核准资产
#wiP{+%b approved basket stock 认可一篮子证券
NvZ?e approved budget 核准预算
;# j 82 approved charitable donation 认可慈善捐款
]l%.X7M9 approved charitable institution 认可慈善机构
j@ !}r|-T approved currency 核准货币；认可货币
A,)E LVk1F approved estimates 核准预算
-`EoTXT*U approved estimates of expenditure 核准开支预算
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approved overseas insurer 核准海外保险人
FJ"9Hs2 approved overseas trust company 核准海外信托公司
hspg -| R approved pooled investment fund 核准汇集投资基金
Am
$L approved provident fund scheme 认可公积金计划
F
k;su,]_ approved provision 核准拨款
CF_!{X_ k} approved redeemable share 核准可赎回股份
2N 4> approved regional stock 认可地区性证券
:5J6rj;_ approved retirement scheme 认可退休金计划
3kY4V*9@- approved subordinated loan 核准附属贷款
Bdepvc}[# arbitrage 套戥；套汇；套利
ZRfa!9vl arbitrageur 套戥者；套汇者
s3 $Q_8H arbitrary amount 临时款项
R2W_/fs G arrangement 措施；安排；协定
-+_&#twU arrears 欠款
. ?RjH6W arrears of pay 欠付薪酬
2,0F8=L arrears of revenue 逾期未收税款；逾期未收的帐项
(=rv `1 articles of association 组织章程；组织细则；组织章程细则
UUqj?'Nv Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$uh DBmb ascertainment of profit 确定利润
zK?[ dO "Asia Clear" “亚洲结算系统”
eS:e#> ( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*rT(dp!Y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
BH a>2N Asian Development Fund [ADF] 亚洲发展基金
qw1J{xoHW Asian dollar bond 亚洲美元债券
AAgA]OD, Asian dollar market 亚洲美元市场
w-Fk&dC69 Asian dollar rate 亚洲美元利率
GR
`ncI$z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2z3A"HrlA Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
P.DWC'IBN asked price 沽盘；喊价；索价；卖方报价
?F {xDfqw assessable income 应评税入息
'O9=*L) X assessable loss 应评税亏损
O]eJQ4 XN< assessable profit 应评税利润
e~? ]F 0/ assessable value 应评税值
0B/a$NC assessed profit 估定利润
06 s3
b assessed value 经评估价值
g<%-n, assessment 评税；评定；估价；评税单
&y\2:IyA assessment number 评税编号；估价编号
)A=g# D# assessment of additional tax 补加税评税
_<Yo2,1^ assessment of performance 业绩评估；实绩评价
%WR"85 Assessor 评税主任
*`T &Dlt'8 asset price bubbles 资产价格泡沫
aS G2K0 asset-backed securities 具资产保证的证券
ts>}>}@vc assets accretion 资产增值
ulJYJ+CC! assets and liabilities 资产与负债
e]h'
assets betterment statement 资产递增表；资产改进表
tb3fz")UC assets lending 实物放款；有抵押贷款
Dj"=kL0 assets of the company passing on the death 死者去世时转移的公司资产
I xBO$ 2 assets pledged as security for liabilities 用作负债抵押的资产
n4y6Ua9m{ assets portfolio 资产投资组合
U:hC! t: assets price 资产价格
" SqKS,J assets quality 资产质素
l&xD3u^G assets realization 资产变现
Pc== ]H( assets refinancing arrangement 资产再集资安排
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[_9\ assets securitization 资产证券化
uF"`y&go assets situated outside Hong Kong 在香港以外地方的资产
!J l0Eu assets stripping 削减资产；拆卖资产
z-gG( assets value 资产值
ZN eqsN{ assignee 承让人
\;gt&*$- assignment 转让；转让书；转让契
pUG fm assignment of interest 权益转让
f om"8iL1 assignment of letters patent and trade mark 专利证书及商标转让
VTfaZ/e. assignment of property 物业转让；物业转让书
REBDr;tv assignment right 转让权
1G.gPx[ assignor 转让人
][#*h `I associate 有联系的人；有关连人士；相联者；合伙人；联系人
m]q!y3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
6qpV53H associate member 附属会员
$VIq)s2az| associated body corporate 相联法人团体
I]1Hi?A2 associated company 相联公司；联属公司
|9$'?4F associated corporation 相联法团
J5 ( D7rp# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Fxx2vTV4ag 公认会计师公会〔英国〕
/+O8A} Association of Futures Exchange Brokers 香港期货经纪协会
B?Sfcq- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1R9? [RE association of underwriters 承保人组织
_O9H. _E assumption of control 接管
Y_hRL&u3W assurance 担保；保险；转易；转易书
w QB{K 3 assurance of interest 权益的转易
N2s%p6RMPD at 19XX price 按一九ＸＸ年价格计算
6'! {0 5=m at a discount 按赔价计算；按贴水价格计算；打折扣
=2)t1 H at a premium 按溢价计算；按升水价格计算
s/H"Ab at call 通知付款；按通知
3eP0v at constant market price 按固定市价计算
W+C_=7_ at constant price 按固定价格计算
;I71_>m at cost 按成本计算
g@VndAp at current market price 按当时市价计算；按现时市价计算
_rd j,F8 at current price 按当时价格计算；按现时价格计算
0(9@GIT at factor cost 按要素成本计算；按生产要素成本计算
z}2e;d 7 at money-of-the-day price 按付款当日价格计算
m@yVG|eP# at or better 按指定或较佳价位〔买卖指令〕
_k.bGYldk at par 按面值计算；平价
_x1[$A,GuB at sight 见票即付
Al=? j#J6p at the close 按收市盘
y@\Q@
9 at the opening 按开市盘
?QT"sj64w attestation 见证；见证条款
HTy F<K at-the-money option 平价期权
~7WXjVZ attorney 受权人；受托代表人
#ic 2ofI attornment 新拥有人承认书
g~:(EO(w attributable profit 可归属利润
C-^%g [# attributable share value 可归属股份价值
Z1&GtM Auckland Stock Exchange 奥克兰证券交易所
[Fj+p4*N auction 拍卖
M 8j(1&(: auctioneer 拍卖商
& ntP~!w audit 审计；核数
|
8Egw-f Audit Commission 审计署
MYSc*G Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
)\\V
s>9 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
}Rxg E~ F audit review 帐目审查
"`*a)'.'^c Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#_\M D, ( audited account 审计帐目；经审计的帐目
*u;">H*BW audited annual account 经审计的周年帐目
:_,]?n audited balance sheet 经审计的资产负债表
"u8o?8+q~ auditor 核数师；核数主任；审计师
HmB[oH "x auditor's certificate 核数师证明书；审计师证明书
*@n3>$ auditor's report 核数师报告；审计师报告
iZ6C8HK&& Aussie bond 澳元债券
s_Oh >y?Aq austerity budget 紧缩预算
TKu68/\) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
BRXb<M^;_ Australia All Ordinaries Index 澳洲所有普通股票指数
KSB_%OI1 Australian Dollar [AUD] 澳元
V0
+k3H Australian Options Market 澳大利亚期权市场
+ >gbZ-S Australian Securities Commission 澳洲证券事务监察委员会
nf.:5I. Australian Society of Certified Practising Accountants 澳洲执业会计师公会
@))}\: Australian Stock Exchange 澳大利亚证券交易所
&DQ4=/Z Austrian Schilling [ATS] 奥地利先令
pkN:D+g S authentication 认证；鉴证
skD k/-*R authority to purchase 委托购买证；委购书
v&b.Q:h*' authorization 认可；核准；授权；授权书
VFmg"^k5 authorization by direction 指示授权
2*q:
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OG^ WZ.YU authorization by warrant 令状授权
; (0( 8G authorization of unit trust 单位信托的认可
!:O/|.+Vmf authorized agent 指定代理人
OV ("mNh authorized capital 法定资本
LLn{2,jfQ authorized clerk 出市员
tGO[A#9a authorized dealer 认可交易商
!Xx<~l IC authorized financial institution 认可财务机构
hp]ng!I{\u authorized fund 认可基金
+fP/|A8P authorized fund house 获授权的基金公司；认可基金公司
'W?v.W & authorized institution 认可机构
cv*Q]F1% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
jFNs=D&( authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
'0_j{ig authorized insurer 获授权保险人；获认可承保人
q]i(CaKh authorized investment 特准投资项目
k#E z authorized person 获授权人
<K#'3&*$s authorized representative 获授权代表
0fPHh>u authorized share capital 法定股本
!`
M;# automated quotation system 自动报价系统
3q|cZQK!1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>4|c7z4 自动交易系统〔香港期货交易所有限公司〕
k BiBXRt automatic adjustment mechanism 自动调整机制
l'7Mw%6{ automatic adjustment system 自动调整系统
5h|m4)$ Automatic Clearing House 自动票据交换所
U.hERe ~ X automatic exchange rates accumulation system 自动化汇率累集系统
P7w qZ? Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>)n4s Mq automatic teller machine [ATM] 自动柜员机
MB8SB autopay 自动转帐
# NN"(I available assets 可用资产
G V :$; available fiscal reserve 现存财政储备
EAD0<I<>
available profit 可用利润
% L ># Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
txml* /zL average 平均；平均数；海损
\>Ga-gv6/ average basic salary 平均基本薪金
5@U C c average consumer expenditure 平均消费开支；一般消费开支
uh5Pn#da^ average cost 平均成本
K(Q]&&< average cost of land production 增辟土地平均成本
<K,%
y(] average daily turnover 平均每日成交额
O@r.> average daily wage rate 平均每日工资率
=CKuiO.j average expenditure pattern 平均开支模式
5i4V 5N>3 average growth rate 平均增长率
7 7xq/c[) average net fixed assets 固定资产平均净值
`*" H /QG average of relatives 相对价格平均数
(zs4#ja2, average price 平均价格
p2Dh3)& average propensity to consume 平均消费倾向；一般消费倾向
< g 3du~ average propensity to save 平均储蓄倾向；一般储蓄倾向
rQcRjh+E
H average rate 平均率
>d{dZD} average revenue 平均收入；平均收益
5e#&"sJ.1 average stock 平均库存；平均存货
8R\>FNk; average yearly rent 平均年租
\]T=j#.S$ avoidance of double taxation 避免双重课税
fou_/Nrue avoidance of tax 避税
