A:
KH<v@ IJ\ A share Ａ股；甲类股份
x ^vt; $ abatement of tax 减税；减扣免税额
u{C)qb5Pu ABN AMRO Bank N.V. 荷兰银行
oXGZK5w<l above-the-line expenditure 线上项目支出；经常预算支出
2R ptxb_@ above-the-line receipt 线上项目收入；经常预算收入
Tov&68A~e ABSA Asia Limited 南非联合亚洲有限公司
#A<"4#} absolute change 绝对数值变更
/lH'hcXcX absolute expenditure 实际开支
pj|X]4?wdI absolute guideline figure 绝对准则数字
;}4k{{K absolute interest 绝对权益
L;)v&a7[P absolute order of discharge 绝对破产解除令
WL-0( absolute profit margin 绝对利润幅度
GU6 qIz| absolute value 实值；绝对值
;Bs^iL absolutely vested interest 绝对既得权益
"tR}j,=S:D absorbed cost 已吸收成本；已分摊成本
9k>uRV6 absorption 吸收；分摊；合并
)I9aC~eAD absorption rate 吸收率；摊配率；分摊率
ukihx?5 ACB Finance Limited 亚洲商业财务有限公司
}76.6=~ acceptable form of reciprocity 合理的互惠条件
kk_zVrQ< acceptable rate 适当利率；适当汇率
, wK 1=7 acceptance agreement 承兑协议
Y!n'" *J> acceptance for honour 参加承兑
!J^tg2M8: acceptor 承兑人；接受人；受票人
*cNk>y acceptor for honour 参加承兑人
7),*3c ') accident insurance 意外保险
e'~ Q@_D Accident Insurance Association of Hong Kong 香港意外保险公会
{D(,ft;s^ accident insurance scheme 意外保险计划
ya zZw}}; accident year basis 意外年度基准
3$_2weZxYn accommodation 通融；贷款
UR: n5 V4 accommodation bill 通融票据；空头票据
ScJu_A f accommodation party 汇票代发人
[W (Y3yyY account balance 帐户余额；帐户结余
K&S@F!#g account book 帐簿
S0xIvzS account collected in advance 预收款项
'Y)/~\FI account current book 往来帐簿
[.3sE account of after-acquired property 事后取得的财产报告
8 +(c 1 account of defaulter 拖欠帐目
!-( J-45 account payable 应付帐款
{B ^pnLc account payee only [A/C payee only] 只可转帐；存入收款人帐户
kI+b <$:D account receivable 应收帐款
Qp+lJAY account receivable report 应收帐款报表
q/'MS[C account statement 结单；帐单；会计财务报表
A u=kSSB account title 帐户名称；会计科目
aBlbg3 q accountant's report 会计师报告
d*9j77C ] Accountant's Report Rules 会计师报告规则
[V5-%w ^ accounting and auditing procedure 会计与审计程序；会计与核数程序
CWMlZ VG Accounting Arrangements 《会计安排》
~@fanR = accounting basis 会计基础
O qEHM%j accounting by Official Receiver 破产管理署署长呈交的帐目
R Kk" Accounting Circular 《会计通告》
&kx\W) accounting class 会计类别
N|N/) accounting date 记帐日期；会计结算日期
.v
l="< accounting for money 款项核算
Sip_~]hM Accounting Officer 会计主任
v=Mz I#0L accounting period 会计报告期；会计期
i
tW~d accounting policy 会计政策；会计方针
H A\A$> accounting practice 会计惯例
?h&l
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% : tr accounting record 会计记录
2Q
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:BDviUC7Z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
C$y fMK,,N Accounting Society of China 中国会计学会
jl@K!=q accounting statement 会计报表
P:a*t[+ accounting system 会计制度；会计系统
*NjMb{[ZQ accounting transaction 会计事项；帐务交易
Dauo(Uhuo accounting treatment 会计处理
Is
kSX accounting year 会计年度
b,vL 8* accretion 增值；添加
$68 XZCx accrual 应计项目；应累算数目
vGyppm[0 accrual basis 应计制；权责发生制
# tP )-ww accrual basis accounting 应计制会计；权责发生制会计
Iq@IUFpc7~ accrue 应累算；应计
44|03Ty accrued benefit 应累算利益
6\mC$: F accrued charges 应计费用
2w7@u/OC' accrued cumulative preference share dividend 应累算的累积优先股股息
.lG +a!) accrued expenses 应累算费用
_! ;\R7] accrued interest payable 应付利息；应计未付利息
1Kc{#+a^ accrued interest receivable 应收利息；应计未收利息
WiwwCKjSa accrued right 累算权益
lmp
R>@o" accruing profit 应累算的利润
x"!#_0TT} accumulated fiscal reserve 累积财政储备
'F6#l"~/ accumulated profit 累积利润；滚存溢利
,gx$U@0Z accumulated reserve 累积储备
I')x]edU accumulation of surplus income 累积收益盈余
cnYYs d{ acquired assets 既得资产
/Sh4pu"' acquisition 收购；购置；取得
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acquisition cost 购置成本
DW 4MA<UQ acquisition expenses 购置费用
ls]Elo8h1f acquisition of 100% interest 收购全部股权
5I_hh?N4Z acquisition of control 取得控制权
"pl[(rc+u acquisition of fixed assets 购置固定资产
%rX\
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[L)V(o)v acquisition price 收购价
Z%A<#% act of God 天灾
@Zh 8 QI+ acting partner 执事合伙人
Y~x`6 active market 买卖活跃的市场；交投畅旺的市场；旺市
Wd1 IX^7C% active partner 积极参与的合伙人
tUn&z?7bF active trading 交投活跃
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actual circulation 实际流通
v.]'%+::# actual cost 实际成本
iiQ||P}5 actual expenditure 实际开支；实际支出
^$6bs64FSm actual income 实际入息；实际收入；实际收益
bsD'\ actual market 现货市场
xQZ MCd actual price 现货价；实际价格
<vO8_2,V- actual profit 实际利润
<w%DyRFw3 actual quotation 实盘；实际价位；实际报价
c| 3h| actual year basis 按实际年度计算
Dt
(:u,% actuals 实货
s2 wwmtUCN actuarial investigation 精算调查
_{3k +DQ actuarial principle 精算原则
=+k&&vOAn actuarial report 精算师报告
[v ~Uy$d\ Actuarial Society of Hong Kong 香港精算学会
&0Fp P&Z( actuarial valuation 精算师估值
Z,(% v.d actuary 精算师
0FN~$+t)H ad referendum agreement 暂定协议；有待覆核的协定
mp muziH ad valorem duty 从价税；按值征税
8o%E&Jg: ad valorem duty system 从价税制
M_|M& lR> ad valorem fee 从价费
)m oo?Q ad valorem tariff 从价关税
Py}!C@e additional allowance 额外免税额
M55e= additional amount for unexpired risk 未过期风险的额外款额
%y! additional assessable profit 补加应评税利润
U3(L.8(sA additional assessment 补加评税
8rnb additional commitment 额外承担
lS>=y#i3Xv additional commitment vote 额外承担拨款
AW]("pt additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
IZzhJK M1V additional dependent parent allowance 供养父母额外免税额
wV]sGHu F} additional provision 额外拨款
hVROzGZk additional stamp duty 附加印花税
44g`=o@ additional tax 补加税罚款；补加税款
^?81.b|qb Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\E>% W adjudged bankrupt 被裁定破产
tOu90gu adjudicated bankrupt 裁定破产人
vK[ v
eFH adjudication fee 裁定费；评定印花税额手续费；评估契据费
tP /GDC; adjudication of bankruptcy 裁定破产；宣告破产
cob9hj#&7 adjudication of insolvency 裁定无力偿还债务
K[`4vsE adjusted actual 经调整的实数；调整后的实数
{^2({A#& adjusted current assets 经调整的流动资产；调整后的流动资产
1nw$B[ adjusted figure 经调整的数字；调整后的数额
}:K\)Pd adjusted liabilities 经调整的负债；调整后的负债
Y*h`), adjusted loss 经调整的亏损；调整后的亏损
,dGFX]P 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
pQ 4
%]Api adjusted profit 经调整的利润；调整后的利润
x)%% 5 adjusted surplus 经调整的盈余额；调整后的盈余额
ghE?8&@ iq adjusted value 经调整的价值；调整后的价值
?tW%"S^D adjustment 调整；修订；理算〔保险〕
6kgCS{MZ adjustment centre 调剂中心
~ `tJvUo0 adjustment lag 调整过程的时间差距；调整时差
)1X' W adjustment mechanism 调整机制
_.oRVYK / adjustment of loss 亏损调整
<Va uJB*R adjustment process 调整过程；调整程序
ft*G*.0kO adjustment range 调整幅度
> ' BU* administered exchange rate 受管制汇率
sPZV>Q:zY Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
mmh nw ( / administration expenses 行政费用
Q#d+IIR0gK administration fee 手续费；行政费
x`/m>~_ administration in bankruptcy 破产管理
z|oA{VxW> administration order 遗产管理令
W]C_oh administrator 管理人；遗产管理人
LRfFn^FPM administrator of the estate 遗产管理人
/It.>1~2@ admission of debt 债项承认书
FE^?U%:u@ admission of proof 接纳债权证明
_Ct@1}aa4x advance 放贷款项；垫付款项；预支款项；预付款项
[rD+8,zVm advance account 暂支帐目；预付款帐户
=rs=8Ty?S advance compensation 预付补偿金
@k#z &@ b advance from shareholder 股东垫款
H >@JfYZ0 advance pending reimbursement 预支以待日后付还
"!w[U{ advanced economy 先进经济体系
: 7 s# 5b advancement 预付；预付财产
* wQZ ' advances warrant 垫款令
q/aL8V<"z advancing 贷出
xKkVSEup adverse balance 逆差
KU 8Cl>5 adverse exchange 逆汇
'T #<OR advertisement addressed to shareholders 在报章刊登的致股东通告
(STWAwK- advice for collection 托收通知书
g&5pfrC [ advice of drawing 提款通知书；汇票通知书
p~k`Z^ xY$ advice of payment 付款通知
hx2!YNx ! Advisory Committee [Securities and Futures Commission]
Wr}a\}R 谘询委员会〔证券及期货事务监察委员会〕
&?uzJx~ Advisory Committee on Diversification 经济多元化谘询委员会
s\n,Z?m affidavit 誓章；遗产申报誓章
yE!7`c.[u affidavit of no receipt 述明无收款的誓章
b ?= affiliate 联号；联营公司；附属公司
gFH;bZU affiliated company 附属公司；联号；联营公司
V2<k0@y affirmation [estate duty] 非宗教式宣誓〔遗产税〕
_bvtJZ3i affordability 负担能力
yF [@W< African Development Bank [AfDB] 非洲开发银行
)BM WC
k after-acquired property 事后取得的财产
l{%Op\ after-hours dealing 市后交易
Is#v6:#^ after-tax profit 税后盈利；税后利润；税后溢利
U:T5o]P< agency agreement 代理协议
cZ7F1H~ agency expenses 代理机构的开支
b(.o|d /P agency fee 代理费
yx`r;|ds} Agency Law 《代理法》
<_FF~lj agent 代理人；承销人
Jso Wa D agent of company 公司代理人
` Q!FMv6Y^ agent's fee 代理人费；经纪费
ttJ:[ R' aggregate 总计；总数；总体数字
?_<UOb* aggregate amount 总款额；总额
X/?h!Y} aggregate assets and liabilities 总体资产与负债
rE'
%MiIK aggregate at constant price 按固定价格计算的总体数字
]pucv! aggregate demand 总需求
GoZJDE3 aggregate gross position 总持仓量
1v8:,!C aggregate limit 总限额
R}K5'`[%ZY aggregate of salaries tax 合计薪俸税
[fJFH^&?hr aggregate performance 总体表现；总体业绩
.k?hb]2N aggregate supply 总体供应
pCud`
:o" aggregate surplus 总盈余
L _CEY aggregate total 整体总额
l1.Aw |'D aggregate value 总值；合计价值
pdXgr)Uv aggregated basis 合计基准
'yAoZ P\| aggregated net chargeable income 合计应课税入息实额
<:_]Yl aggregation 合并计算；合计；总和
pC?1 gc1G aggregation of incomes of husband and wife 夫妇入息合并计算
|^&2zyUj/ aggregation of property 财产的总和
2l}Fg D agio 差价；贴水
My43\p 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》
8Jly! =Qm5 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
OM&\Mo 《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》
)]e d;V Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
4m g
7f^[+ 《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》
36Fa9P FCc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
T_|fb)G+{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Dg2#Gv0B agreement for a settlement 授产协议
[3 ;Y:&D agreement for assignment 转让协议
C& #KdvN/r agreement for sale 售卖协议；买卖协议
uEi.nSp)S agreement for sale and purchase 买卖协议
g he=mQ- agreement for the payment of interest 支付利息协议
e+=G-u 5}- agreement for the repayment of money 还款协议
RBp(dKxM$w agreement of reinsurance 再保险协议
-<HvhW Agricultural Bank of China 中国农业银行
QH? 2v air passenger departure tax 飞机乘客离境税
eRWF7`HH+ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
W*WH .1& airport tax 机场税
->#@rF:S alcohol duty 酒精税
UOL%tT alienation 让与；让渡；转让
yl;$#aZB alimony 生活费；赡养费
mjr{L{H=?+ All Ordinaries Index [AOI] 所有普通股指数
."@a1_F| all risks 全险；综合险
Y_iF$ m/R All Sales Record for Stock Market 《股票市场成交报告》
e+[J[<8 Allied Capital Resources Limited 新联财务有限公司
A.c Za all-items index [Consumer Price Index] 总指数〔消费物价指数〕
z_iyuLRdb allocation letter 拨款信件
/iJhC B[QZ allocation of fund 分配款项；预留款项
?ia[KLt" allocation of profit 利润分配；溢利分配
m_O=X8uj"D allocation warrant 拨款令
'MM~ ~: allotment 分配；配股
q,h.W JI allotment notice 股份配售通知；配股通知
'H -YFB$l allotment of shares 股份分配
t6>Q e allowable 可获宽免；免税的
5~rY=0t allowable business loss 可扣除的营业亏损
F v^80M=z allowable expenses 可扣税的支出
|Bt x&'m allowance 免税额；津贴；备抵；准备金
\(7# N<-
allowance for debts 债项的免税额
s/'h LkxI allowance for depreciation by wear and tear 耗损折旧免税额
tNNg[;0 allowance for funeral expenses 殡殓费的免税额
B(T4 nH_k allowance for inflation 为通货膨胀而预留的款项；通胀准备金
n7YWc5:CaL allowance for repairs and outgoings 修葺及支出方面的免税额
(Y@|h%1W allowance to debtor 给债务人的津贴
{( : ) alteration of capital 资本更改
EN F@6] alternate trustee 候补受托人
:zy'hu; amalgamation 合并
&=t(NI$ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?ut juMd l ambit of charges 征税范围；收费范围
8Nq Iz amended valuation 经修订的估值
jc.Uh9Kc American Commodities Exchange 美国商品交易所
H
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K American Express Bank Limited 美国运通银行
\}Kp=8@nE American Stock Exchange 美国证券交易所
745V!#3!M
amortization 摊销
<cc0 phr amount due from banks 存放银行同业的款项
Z8_gI[Zn amount due from banks abroad 存放海外银行同业的款项
SPm5tU amount due from holding companies 控股公司欠款
#A nSjl amount due from local banks 存放本港银行同业的款项
nU#q@p)Xg amount due to banks 银行同业的存款
?mUu(D:7D amount due to banks abroad 海外银行同业的存款
u:kY4T+Z amount due to holding companies 控股公司存款
q2pao?aa amount due to local banks 本港银行同业的存款
9&FV =}MO amount due to outport banks 外埠银行同业的存款
7I3CPc$ amount for note issue 发行纸币的款额
Kt7x' 5 amount of bond 担保契据的款额
l\y*wr` amount of consideration 代价款额
o D2; Tdk amount of contribution 供款数额
&_^<B7aC'k amount of indebtedness 负债款额
=_:L
wmI amount of principal of the loan 贷款本金额
(:muxby% amount of rates chargeable 应征差饷数额
31 ;T$5 v1 amount of share capital 股本额
;;H:$lx amount of sums assured 承保款额
4}FfHgpQ amount of variation 变动幅度
]>i0;R ME amount of vote 拨款数额
/>7/S^ amount payable 应付款额
p&M'DMj+ amount receivable 应收款额
muq|^Hfb Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@S:/6__ analysis 分析
zQ _[wM- ancillary risk 附属风险
$q+` GXc- annual account 周年帐目；周年帐目报表；年度决算；年结
^*W<$A_ annual accounting date 年结日期
U.0/r!po annual allowance 每年免税额；年积金；年度津贴；年津
v%Q7 \X( annual balance 年度余额
*0zH5c annual disposable income 每年可动用收入
xT8" +} annual estimates 周年预算
zSXC annual fee 年费
~jTn jx annual general meeting 周年大会
Qeog$g.HI annual growth rate 年增率；每年增长率
*G=AhH $t annual long-term supplement 长期个案每年补助金
c'qM$KN9G annual pensionable emolument 可供计算退休金的年薪
mf' 1.{ annual report 年报
Jjq% cA Annual Report on the Consumer Price Index 《消费物价指数年报》
I]$d,N!. annual return 周年报表；周年申报表；每年报税表格
jYZWf `X~ Annual Return Rules 《周年报表规则》
v w; annual review of consumer prices 每年消费物价回顾
>u2#<k]1& annual roll-forward basis 逐年延展方式
@S92D 6 annual salary 年薪
Wc G&W> annual statement 年度报表；年度决算表
Zi)8KO[/0 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
T480w6-@ annuitant 年金受益人
PyF4uCn"H annuity 年金
sn#h=,*4` annuity contract 年金合约
*xC ' annuity on human life 人寿年金
o$ k$ antecedent debt 先前的债项
g7F
Z - ante-dated cheque 倒填日期支票
Xlw=R2`)~ anticipated expenditure 预期开支
}('' |z#UE anticipated net profit 预期纯利
\ChcJth@o< anticipated revenue 预期收入
Y'h'8
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0/] vmDr anti-inflationary stance 反通货膨胀立场
[{*#cr f apparent deficit 表面赤字
%C:XzK-x apparent financial solvency 表面偿债能力
T I apparent partner 表面合伙人
'a*IZ b-M application for personal assessment 个人入息课税申请书
_@TTVd application of fund 资金应用
l$KcS&{w 9 application to release as liquidator and to destruct the books of accounts and documents
+rY0/T_0, 申请免除清盘人职务及毁灭帐簿与文件
6vA 5;a@ appointed actuary 委任精算师
;N |>pSzmL appointed auditor 委任核数师；委任审计师
6iWuBsal appointed trustee 委任的受托人
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G H5 appointer 委任人
X_F= ;XF/ apportioned pro rata 按比例分摊
e{:qW'% apportionment 分配；分摊
S8,06/# Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
I SmnZ@ apportionment formula 分摊方程式
<,C})H? apportionment of estate duty 遗产税的分摊
T5; D0tM/ appraisal 估价；评估
m`"s$\fah appreciable growth 可观增长
K A#-X2U/ appreciable impact 显着影响
Hkt'~ L* appreciable increase 可观增长
]0le=Ee^% appreciation 增值；升值
+s}28U! appreciation against other currencies 相对其他货币升值
E>D@#I> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
swA"_A8>u appreciation tax 增值税
W~FA9Jd' Z appropriation 拨款；拨用；拨付
](D [T appropriation account 拨款帐目
Hf iM]^ Appropriation Bill 拨款法案
|O?Aj1g[c? appropriation-in-aid system 补助拨款办法
) b8*>k approved assets 核准资产
)^+$5OR\c approved basket stock 认可一篮子证券
0oMMJ6"i approved budget 核准预算
TW0^wSm approved charitable donation 认可慈善捐款
KK?~i[aL approved charitable institution 认可慈善机构
9E+lriyY approved currency 核准货币；认可货币
!%@{S8IP.v approved estimates 核准预算
Gov{jksr approved estimates of expenditure 核准开支预算
B!v1 gh approved overseas insurer 核准海外保险人
\m!."~% approved overseas trust company 核准海外信托公司
6d UP's_ approved pooled investment fund 核准汇集投资基金
H <yec" approved provident fund scheme 认可公积金计划
JGe;$5|q8 approved provision 核准拨款
2 <|5zF approved redeemable share 核准可赎回股份
[PT_ y3'% approved regional stock 认可地区性证券
G#Ow>NJ approved retirement scheme 认可退休金计划
0l6%[U?o approved subordinated loan 核准附属贷款
]Y?$[+Y arbitrage 套戥；套汇；套利
aRmS{X3 arbitrageur 套戥者；套汇者
C*!_. <b arbitrary amount 临时款项
.Yx. Lm} arrangement 措施；安排；协定
s@|?N+z arrears 欠款
ceCshxTU arrears of pay 欠付薪酬
u4'Lm+&O arrears of revenue 逾期未收税款；逾期未收的帐项
5 \J;EWTU articles of association 组织章程；组织细则；组织章程细则
:xV&%Qa1 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
4hs4W,2! ascertainment of profit 确定利润
SccU @3.X~ "Asia Clear" “亚洲结算系统”
?*;zS%93U9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
49m/ UeNZ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
GFid riC Asian Development Fund [ADF] 亚洲发展基金
ES> 3Cf Asian dollar bond 亚洲美元债券
OjI*HC Asian dollar market 亚洲美元市场
C&T3vM Asian dollar rate 亚洲美元利率
ElAG~u? Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
e| LXH/H Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
DxBt83e asked price 沽盘；喊价；索价；卖方报价
&}uO ]0bR assessable income 应评税入息
h(sD] N assessable loss 应评税亏损
cPXvT Vvs assessable profit 应评税利润
iR-O6*PTC assessable value 应评税值
QWkw$mcf assessed profit 估定利润
k <qQ+\X assessed value 经评估价值
MqqS3
assessment 评税；评定；估价；评税单
a #1X )ot assessment number 评税编号；估价编号
AN;?`AM; assessment of additional tax 补加税评税
W A/\ x assessment of performance 业绩评估；实绩评价
BhjXNf9[ Assessor 评税主任
^:0?R/A asset price bubbles 资产价格泡沫
`3-j%H2R asset-backed securities 具资产保证的证券
c2nZd.SD| assets accretion 资产增值
wK_}`6R/ assets and liabilities 资产与负债
LHz{*`22q assets betterment statement 资产递增表；资产改进表
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uwb assets lending 实物放款；有抵押贷款
i469<^A assets of the company passing on the death 死者去世时转移的公司资产
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9` muk assets portfolio 资产投资组合
;P_Zen assets price 资产价格
" J9+~)e^! assets quality 资产质素
6 D O E6 assets realization 资产变现
BzZy s assets refinancing arrangement 资产再集资安排
*;m721# assets securitization 资产证券化
f
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7\xa_nrI assets stripping 削减资产；拆卖资产
|z~?"F6 Y< assets value 资产值
p,+~dn;= assignee 承让人
VtVnht1 assignment 转让；转让书；转让契
H{BjxZ~) assignment of interest 权益转让
%lPP1
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DM&"oa50 assignment of property 物业转让；物业转让书
#FcYJH assignment right 转让权
oAL-v428 assignor 转让人
X DX_ c@U associate 有联系的人；有关连人士；相联者；合伙人；联系人
,'j5tU?c Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
it,%T)2H associate member 附属会员
wKYfqNCH associated body corporate 相联法人团体
?aCR>AY5X associated company 相联公司；联属公司
(GV6 %l#I associated corporation 相联法团
!EFd- fk Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;kbz( :wA 公认会计师公会〔英国〕
6$f,DU Association of Futures Exchange Brokers 香港期货经纪协会
qr@,92_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Czp:y8YX - association of underwriters 承保人组织
uxcj3xE#d assumption of control 接管
! qR(Rn assurance 担保；保险；转易；转易书
0KZ 3h|4lP assurance of interest 权益的转易
?tcbiXRG+ at 19XX price 按一九ＸＸ年价格计算
/sai}r 1 at a discount 按赔价计算；按贴水价格计算；打折扣
sxqX R6p{ at a premium 按溢价计算；按升水价格计算
,LW0{(&z at call 通知付款；按通知
-[F^~Gv|; at constant market price 按固定市价计算
o+na` ed at constant price 按固定价格计算
Z(Vr mz2. at cost 按成本计算
K( p1+ GHC at current market price 按当时市价计算；按现时市价计算
"FU|I1Xz at current price 按当时价格计算；按现时价格计算
E.}Zmr#H at factor cost 按要素成本计算；按生产要素成本计算
$W09nz9? at money-of-the-day price 按付款当日价格计算
li{_biey} at or better 按指定或较佳价位〔买卖指令〕
| @YN\g K; at par 按面值计算；平价
7 XY C.g at sight 见票即付
YJ9 _cA'A at the close 按收市盘
5E @V@kw at the opening 按开市盘
qg O)@B+ attestation 见证；见证条款
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at-the-money option 平价期权
6f?DW-)jp/ attorney 受权人；受托代表人
WO{N@f^ attornment 新拥有人承认书
T \A uL attributable profit 可归属利润
arB$& s attributable share value 可归属股份价值
zumRbrz Auckland Stock Exchange 奥克兰证券交易所
v/.2Z(sZ auction 拍卖
E'ZWSpP auctioneer 拍卖商
uC3$iY:_e audit 审计；核数
6/z}-;,W' Audit Commission 审计署
K. %E=^~q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
:J"e{|g', 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
HCu1vjU(] audit review 帐目审查
Zy#r<j]T Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]-6 G'i? audited account 审计帐目；经审计的帐目
Li'T{0)1) audited annual account 经审计的周年帐目
f 6q@ audited balance sheet 经审计的资产负债表
\u*,~J)z auditor 核数师；核数主任；审计师
!y),| #7P auditor's certificate 核数师证明书；审计师证明书
)#Id 2b~ auditor's report 核数师报告；审计师报告
UJZa1p@L Aussie bond 澳元债券
{R#nGsrt; austerity budget 紧缩预算
IP >An8+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
:!/}*B Australia All Ordinaries Index 澳洲所有普通股票指数
Rl(b tr1w Australian Dollar [AUD] 澳元
XBc+_=)$ Australian Options Market 澳大利亚期权市场
}bHpFe Australian Securities Commission 澳洲证券事务监察委员会
"mOoGy, ( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
=19 ]a Australian Stock Exchange 澳大利亚证券交易所
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ZAjta_4 Austrian Schilling [ATS] 奥地利先令
d0xV<{,- authentication 认证；鉴证
@@5u{K authority to purchase 委托购买证；委购书
o{
(v authorization 认可；核准；授权；授权书
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a> (G authorization by direction 指示授权
J7xZo=@k authorization by instruction 指令授权
bcZuV5F& authorization by warrant 令状授权
Re 2kD/S3 authorization of unit trust 单位信托的认可
lz ( 9pz authorized agent 指定代理人
wEp/bR1= authorized capital 法定资本
Tx xc-$z authorized clerk 出市员
P8EGd}2{8 authorized dealer 认可交易商
& #|vGhA authorized financial institution 认可财务机构
7#&s G
authorized fund 认可基金
4qMHVPJv\ authorized fund house 获授权的基金公司；认可基金公司
ge` J>2 authorized institution 认可机构
jm?mO9p~ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
MG<~{Y84} authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
X6;aF ;"5 authorized insurer 获授权保险人；获认可承保人
Y~C S2%j authorized investment 特准投资项目
ir m8z|N- authorized person 获授权人
6->b(B V
$ authorized representative 获授权代表
,lUo@+ authorized share capital 法定股本
J]N}8 0 automated quotation system 自动报价系统
qdm!]w.G5 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w\M_3} 自动交易系统〔香港期货交易所有限公司〕
q&M;rIo ? automatic adjustment mechanism 自动调整机制
Vg3&:g5 / automatic adjustment system 自动调整系统
(tz! "K Automatic Clearing House 自动票据交换所
x4.
#_o& automatic exchange rates accumulation system 自动化汇率累集系统
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^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
r B)WHx< automatic teller machine [ATM] 自动柜员机
uZ^i8;i autopay 自动转帐
rfZA21y{? available assets 可用资产
F7hQNQu: available fiscal reserve 现存财政储备
0uvL,hF available profit 可用利润
sPw(+m*C Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
zb4g\H
0 average 平均；平均数；海损
eyM3W}[S$/ average basic salary 平均基本薪金
&>/nYvuq - average consumer expenditure 平均消费开支；一般消费开支
3S9~rLrn? average cost 平均成本
&A9+%kOk> average cost of land production 增辟土地平均成本
<Du*Re6g average daily turnover 平均每日成交额
VMHY.Rf average daily wage rate 平均每日工资率
94R+S-|P average expenditure pattern 平均开支模式
~) Z`Q average growth rate 平均增长率
g %Am[f b average net fixed assets 固定资产平均净值
M}vPWW cl average of relatives 相对价格平均数
4 A<c@g2 average price 平均价格
Cu Gk?i average propensity to consume 平均消费倾向；一般消费倾向
zknD(%a average propensity to save 平均储蓄倾向；一般储蓄倾向
Grqs*V &|g average rate 平均率
w"e2}iE7 average revenue 平均收入；平均收益
+!<`$+W average stock 平均库存；平均存货
W) _B(;$] average yearly rent 平均年租
`Ct j ]t avoidance of double taxation 避免双重课税
Hl O+^(eX avoidance of tax 避税
