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B9AbKK $` A share Ａ股；甲类股份
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}Evxa abatement of tax 减税；减扣免税额
- G FwFkWm ABN AMRO Bank N.V. 荷兰银行
l -XnB above-the-line expenditure 线上项目支出；经常预算支出
ZDfS0]0F above-the-line receipt 线上项目收入；经常预算收入
0xLkyt0 ABSA Asia Limited 南非联合亚洲有限公司
d0Tg qO{ absolute change 绝对数值变更
]M uF9={ absolute expenditure 实际开支
K1<k+t/V absolute guideline figure 绝对准则数字
JLml#Pu4 absolute interest 绝对权益
g4i #1V= absolute order of discharge 绝对破产解除令
b13nE . absolute profit margin 绝对利润幅度
YN$`y1V absolute value 实值；绝对值
G$| G w absolutely vested interest 绝对既得权益
X:DMT>5k absorbed cost 已吸收成本；已分摊成本
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X4!e*y absorption 吸收；分摊；合并
:bI,rEW#_ absorption rate 吸收率；摊配率；分摊率
/8:gVXZi ACB Finance Limited 亚洲商业财务有限公司
}=T qJy1 acceptable form of reciprocity 合理的互惠条件
9Il'E6
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=#jTo|~u4o acceptance agreement 承兑协议
[+_\z',u acceptance for honour 参加承兑
} mgVC acceptor 承兑人；接受人；受票人
i:;$oT acceptor for honour 参加承兑人
a!&bc8J7 accident insurance 意外保险
?~{r f:Y Accident Insurance Association of Hong Kong 香港意外保险公会
I{Rz,D uAL accident insurance scheme 意外保险计划
w8O hJv accident year basis 意外年度基准
FX cc1X/ accommodation 通融；贷款
O0-> sR accommodation bill 通融票据；空头票据
"--/v. Cs accommodation party 汇票代发人
&:-GI)[ o account balance 帐户余额；帐户结余
C" (_mW{@ account book 帐簿
I.UjST account collected in advance 预收款项
C"k2<IE account current book 往来帐簿
~ 0av3G account of after-acquired property 事后取得的财产报告
BF>T*Z-Ki account of defaulter 拖欠帐目
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YS, account payable 应付帐款
%s]U@Ku(a account payee only [A/C payee only] 只可转帐；存入收款人帐户
dP?nP(l account receivable 应收帐款
* q+oeAYX account receivable report 应收帐款报表
Ct-rD7 9l account statement 结单；帐单；会计财务报表
N!]PIWnC account title 帐户名称；会计科目
hZ%2?v` accountant's report 会计师报告
]Qh[%GD Accountant's Report Rules 会计师报告规则
$3lt{ % accounting and auditing procedure 会计与审计程序；会计与核数程序
t$tsWAmiA[ Accounting Arrangements 《会计安排》
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l|41wxk accounting basis 会计基础
u<x[5xH+ accounting by Official Receiver 破产管理署署长呈交的帐目
j )< ;g( Accounting Circular 《会计通告》
b!0'Qidh0 accounting class 会计类别
}#1U D accounting date 记帐日期；会计结算日期
er#8D6* accounting for money 款项核算
kx:c*3q.k Accounting Officer 会计主任
S_a : ML< accounting period 会计报告期；会计期
8m oUK3w accounting policy 会计政策；会计方针
?0? x+ accounting practice 会计惯例
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}As.o} accounting principle 会计准则
:P H Usy accounting record 会计记录
`^?}s-H+ accounting report 会计报告
nZ" {y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
y?[5jL|Ue Accounting Society of China 中国会计学会
pM1=U F accounting statement 会计报表
F">Nrj-bs accounting system 会计制度；会计系统
=PI^X\if88 accounting transaction 会计事项；帐务交易
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accounting treatment 会计处理
Z83q- accounting year 会计年度
[c,|Lw4 accretion 增值；添加
y>DfM5> accrual 应计项目；应累算数目
l~`txe accrual basis 应计制；权责发生制
A9NOeE accrual basis accounting 应计制会计；权责发生制会计
+ 8MW$ m$ accrue 应累算；应计
+8L(pMI4 accrued benefit 应累算利益
=1%zI% accrued charges 应计费用
iK$Vd+Lgc accrued cumulative preference share dividend 应累算的累积优先股股息
R>Z,TQU accrued expenses 应累算费用
+s#S{b accrued interest payable 应付利息；应计未付利息
aS c#&{ accrued interest receivable 应收利息；应计未收利息
A@9U;8k accrued right 累算权益
6 ,7/8 accruing profit 应累算的利润
rhlW accumulated fiscal reserve 累积财政储备
>1#DPU(g accumulated profit 累积利润；滚存溢利
lCM6T;2ID accumulated reserve 累积储备
67Af } >Q accumulation of surplus income 累积收益盈余
)->-~E}p9 acquired assets 既得资产
j< ` I\Pmv acquisition 收购；购置；取得
p.6$w:eV acquisition cost 购置成本
Y\ #.EVz acquisition expenses 购置费用
;u4@iN}p acquisition of 100% interest 收购全部股权
AAIyr703cQ acquisition of control 取得控制权
]>]#zu$=c acquisition of fixed assets 购置固定资产
@2 x0V]AI acquisition of shell “买壳”
=NVZ$K OZ acquisition price 收购价
!=8L. ^5c act of God 天灾
V+4k! acting partner 执事合伙人
">0/>>Ry active market 买卖活跃的市场；交投畅旺的市场；旺市
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active partner 积极参与的合伙人
WLg6-@kxXs active trading 交投活跃
-o=P8 5 V actual circulation 实际流通
~9`^72 actual cost 实际成本
r6gt9u: actual expenditure 实际开支；实际支出
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k Sm actual income 实际入息；实际收入；实际收益
TFiuz; *| actual market 现货市场
u|_I Twk actual price 现货价；实际价格
rCnV5Yb0O actual profit 实际利润
d/ 'A\"o+ actual quotation 实盘；实际价位；实际报价
| TQedC actual year basis 按实际年度计算
3&drof\{ actuals 实货
-s?dzX actuarial investigation 精算调查
>/ *?4 actuarial principle 精算原则
Zztt )/6* actuarial report 精算师报告
pq/ FLYiv Actuarial Society of Hong Kong 香港精算学会
_qO;{%r actuarial valuation 精算师估值
orcZ yYU actuary 精算师
qaC i)f!Dl ad referendum agreement 暂定协议；有待覆核的协定
rR),~ @]sL ad valorem duty 从价税；按值征税
?{ 8sT-Z-L ad valorem duty system 从价税制
1 $KLMW ad valorem fee 从价费
3iwoMrp ad valorem tariff 从价关税
"w:\@Jwu( additional allowance 额外免税额
u8{@PlS additional amount for unexpired risk 未过期风险的额外款额
`Yo -5h additional assessable profit 补加应评税利润
AAlmG9l &7 additional assessment 补加评税
~PU1vbv9T additional commitment 额外承担
D7gX,e additional commitment vote 额外承担拨款
Knw'h;,[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_D 7HQ additional dependent parent allowance 供养父母额外免税额
H3UX {|[ additional provision 额外拨款
L.I}-n additional stamp duty 附加印花税
34++Rr [G additional tax 补加税罚款；补加税款
g%fJyk' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
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$ y44 adjudged bankrupt 被裁定破产
q N[\J7Pz9 adjudicated bankrupt 裁定破产人
*_"c! eW adjudication fee 裁定费；评定印花税额手续费；评估契据费
&kXGWp adjudication of bankruptcy 裁定破产；宣告破产
V,|Bzcz adjudication of insolvency 裁定无力偿还债务
\>aa8LOe adjusted actual 经调整的实数；调整后的实数
^2Fs)19R adjusted current assets 经调整的流动资产；调整后的流动资产
&<fR ej]v adjusted figure 经调整的数字；调整后的数额
!~w6"%2+7 adjusted liabilities 经调整的负债；调整后的负债
?@g;[310` adjusted loss 经调整的亏损；调整后的亏损
PJSDY1T 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
QYf/tQg$ adjusted profit 经调整的利润；调整后的利润
Eezlx9b adjusted surplus 经调整的盈余额；调整后的盈余额
$Z(g=nS> adjusted value 经调整的价值；调整后的价值
)\I? EU 8 adjustment 调整；修订；理算〔保险〕
Up!ZCZ$RC adjustment centre 调剂中心
<x>k 3bD adjustment lag 调整过程的时间差距；调整时差
5m%baf2_ adjustment mechanism 调整机制
a lb+R$s adjustment of loss 亏损调整
]"2 v 7)e adjustment process 调整过程；调整程序
3 -_U-:2" adjustment range 调整幅度
U4^p({\|- administered exchange rate 受管制汇率
ZB_16&2Ow Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
**w*hd] administration expenses 行政费用
W O+?gu administration fee 手续费；行政费
#<WyId( administration in bankruptcy 破产管理
5u
u2 _B_L administration order 遗产管理令
3wa<,^kqy administrator 管理人；遗产管理人
r:8]\RU administrator of the estate 遗产管理人
o?Tp=Ge admission of debt 债项承认书
\0^r J1* admission of proof 接纳债权证明
JQbMw >Y advance 放贷款项；垫付款项；预支款项；预付款项
]` &[Se d advance account 暂支帐目；预付款帐户
D"( 3VIglq advance compensation 预付补偿金
TW-zh~|F advance from shareholder 股东垫款
J?n)FgxS advance pending reimbursement 预支以待日后付还
[-:<z?(n4 advanced economy 先进经济体系
&\6`[# bT advancement 预付；预付财产
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{gWTp advances warrant 垫款令
oZ*=7u advancing 贷出
_1>(GK5[ adverse balance 逆差
r3BDq adverse exchange 逆汇
~D`oP/6 advertisement addressed to shareholders 在报章刊登的致股东通告
VT.{[Kl advice for collection 托收通知书
8H%I|fm advice of drawing 提款通知书；汇票通知书
g_Dt} !A\B advice of payment 付款通知
Z 9
q{r s Advisory Committee [Securities and Futures Commission]
H A3SQ 谘询委员会〔证券及期货事务监察委员会〕
@L>NN>?SGQ Advisory Committee on Diversification 经济多元化谘询委员会
>gOI]*!5 affidavit 誓章；遗产申报誓章
0@mX4.! affidavit of no receipt 述明无收款的誓章
l~W k07r3 affiliate 联号；联营公司；附属公司
yZ(Nv $[5 affiliated company 附属公司；联号；联营公司
yK>0[6 l affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q:~` 7I affordability 负担能力
3 Ld ;zW African Development Bank [AfDB] 非洲开发银行
+{Vwz after-acquired property 事后取得的财产
I$6
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:9rhv{6Wp after-tax profit 税后盈利；税后利润；税后溢利
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"hY{RUa agency agreement 代理协议
s>M~g,xTU agency expenses 代理机构的开支
O.up%' %, agency fee 代理费
yY@ s(: Agency Law 《代理法》
,0<F3h agent 代理人；承销人
X?}GPA4 W agent of company 公司代理人
oN6*WN t J agent's fee 代理人费；经纪费
g%q?2Nv aggregate 总计；总数；总体数字
B,m$ur#$ aggregate amount 总款额；总额
}2!5#/^~ aggregate assets and liabilities 总体资产与负债
d;jJe0pH aggregate at constant price 按固定价格计算的总体数字
zh vk%Y: aggregate demand 总需求
<{z 3p:\ aggregate gross position 总持仓量
L ugk`NUvF aggregate limit 总限额
CXP $bt} aggregate of salaries tax 合计薪俸税
Q3'B$,3O^ aggregate performance 总体表现；总体业绩
IIt ^e#s& aggregate supply 总体供应
(.XDf3 aggregate surplus 总盈余
m|c WX "#g aggregate total 整体总额
b\| p aggregate value 总值；合计价值
LG@c)H74 aggregated basis 合计基准
L};;o+5uJD aggregated net chargeable income 合计应课税入息实额
,w/mk$v aggregation 合并计算；合计；总和
n Xe K,C aggregation of incomes of husband and wife 夫妇入息合并计算
gq:TUvX aggregation of property 财产的总和
i>if93mpj agio 差价；贴水
J&U 0y Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
8,H5G` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
t ]I(98pY 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
vhquHy.qi# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Q"K >ML>0 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
A 7,$y!D Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2p; }wYt 《香港政府和大韩民国政府关于相互促进和保护投资协定》
n.qxx zEN agreement for a settlement 授产协议
Z"%O&O agreement for assignment 转让协议
/%q9hI agreement for sale 售卖协议；买卖协议
Nj@?}`C 4 agreement for sale and purchase 买卖协议
$ 8T|r+< agreement for the payment of interest 支付利息协议
r dG2| Tp agreement for the repayment of money 还款协议
< iprPk agreement of reinsurance 再保险协议
D15u1A Agricultural Bank of China 中国农业银行
_d=&9d#=\ air passenger departure tax 飞机乘客离境税
`=l{kBZT| Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
\A\yuJ= airport tax 机场税
(R*jt,x alcohol duty 酒精税
zQj%ds: alienation 让与；让渡；转让
{7~ $$AR( alimony 生活费；赡养费
IweK!,:>dN All Ordinaries Index [AOI] 所有普通股指数
.bBQhf.&" all risks 全险；综合险
]pP 2c[; All Sales Record for Stock Market 《股票市场成交报告》
16> >4U:Y Allied Capital Resources Limited 新联财务有限公司
%d#)({N all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$J0~2TV< allocation letter 拨款信件
(yTz^o$t| allocation of fund 分配款项；预留款项
c+i`Zd.m< allocation of profit 利润分配；溢利分配
cxJK>%84 allocation warrant 拨款令
.s*EV!SE allotment 分配；配股
?kFCYZK|" allotment notice 股份配售通知；配股通知
+=H>s;B allotment of shares 股份分配
,JBw$ C allowable 可获宽免；免税的
Am?Hkh2 allowable business loss 可扣除的营业亏损
8OtUY}R allowable expenses 可扣税的支出
WT!\X["FI$ allowance 免税额；津贴；备抵；准备金
|%cO"d^ri allowance for debts 债项的免税额
;@Hi*d[ allowance for depreciation by wear and tear 耗损折旧免税额
e%c5 OZ3~ allowance for funeral expenses 殡殓费的免税额
UoS;!}l allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]XafFr6pe allowance for repairs and outgoings 修葺及支出方面的免税额
0V,MDX}#_ allowance to debtor 给债务人的津贴
-r'seb5 alteration of capital 资本更改
~S_IU">E alternate trustee 候补受托人
\lakT_x amalgamation 合并
&?Z)V-1H ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2GKU9cV*` ambit of charges 征税范围；收费范围
= ObtD" amended valuation 经修订的估值
~q |e];tA American Commodities Exchange 美国商品交易所
H!>oLui American Express Bank Limited 美国运通银行
.&} 4 American Stock Exchange 美国证券交易所
95 .'t} amortization 摊销
Tl 7:}X<? amount due from banks 存放银行同业的款项
t7+Ic amount due from banks abroad 存放海外银行同业的款项
'=5_u amount due from holding companies 控股公司欠款
sPTUGx' amount due from local banks 存放本港银行同业的款项
a<"& RnG( amount due to banks 银行同业的存款
jv=f@:[`I amount due to banks abroad 海外银行同业的存款
c@#zjJhW] amount due to holding companies 控股公司存款
sCCr%r]zL amount due to local banks 本港银行同业的存款
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!mY amount due to outport banks 外埠银行同业的存款
nK'8Mo amount for note issue 发行纸币的款额
H1j6.i}q amount of bond 担保契据的款额
vG_v89t!ex amount of consideration 代价款额
<07W&`Dw amount of contribution 供款数额
sr@Xum T amount of indebtedness 负债款额
K /d & c] amount of principal of the loan 贷款本金额
^W[`##,{Od amount of rates chargeable 应征差饷数额
4-rI4A< amount of share capital 股本额
C(*@-N pf[ amount of sums assured 承保款额
j=QR*8* amount of variation 变动幅度
2/4x]i
H* amount of vote 拨款数额
.'mC3E+ $ amount payable 应付款额
S,9WMti4x amount receivable 应收款额
`&[:!U2]F Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-x\ l<\* analysis 分析
[*ovYpj^ ancillary risk 附属风险
UVmyOC[Y{ annual account 周年帐目；周年帐目报表；年度决算；年结
d?y\~< annual accounting date 年结日期
d#:J\2V"R annual allowance 每年免税额；年积金；年度津贴；年津
B:#0B[ annual balance 年度余额
2|>wY% annual disposable income 每年可动用收入
WJ4UJdf' annual estimates 周年预算
@%G"i:HZ& annual fee 年费
`/ReJj&~ annual general meeting 周年大会
u W tS83i annual growth rate 年增率；每年增长率
2pN JWYW" annual long-term supplement 长期个案每年补助金
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annual pensionable emolument 可供计算退休金的年薪
f vMh q:Bu annual report 年报
bK;a V& Annual Report on the Consumer Price Index 《消费物价指数年报》
IeI% X\G annual return 周年报表；周年申报表；每年报税表格
|A/_Qe|s2 Annual Return Rules 《周年报表规则》
|Pl {Oo+ annual review of consumer prices 每年消费物价回顾
[ Q_| 6Di annual roll-forward basis 逐年延展方式
/~huTKA } annual salary 年薪
LF.~rmPa annual statement 年度报表；年度决算表
Q R$sIu@% Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
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annuitant 年金受益人
n]c,0N annuity 年金
Wc;D{p?Lb annuity contract 年金合约
JU1; /3( annuity on human life 人寿年金
#&c;RPac!6 antecedent debt 先前的债项
ZLX`[ ante-dated cheque 倒填日期支票
Ns8NaD anticipated expenditure 预期开支
|8{iIvi/ anticipated net profit 预期纯利
FH(+7Lz4; anticipated revenue 预期收入
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. anti-inflation measure 反通货膨胀措施
9+Bq00-Z$ anti-inflationary stance 反通货膨胀立场
58'y~Ou apparent deficit 表面赤字
H>X1(sh#} apparent financial solvency 表面偿债能力
7t Kft apparent partner 表面合伙人
f8jz49C application for personal assessment 个人入息课税申请书
L(P:n-^ application of fund 资金应用
)^#Zg8L application to release as liquidator and to destruct the books of accounts and documents
{&qsh9ob 申请免除清盘人职务及毁灭帐簿与文件
(Mi OrzT appointed actuary 委任精算师
tS|zf,7 appointed auditor 委任核数师；委任审计师
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1V$B^/ _ appointer 委任人
m s<u YLp apportioned pro rata 按比例分摊
zGz'2, o3 apportionment 分配；分摊
l^?A8jG Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>Mw =}g@P apportionment formula 分摊方程式
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1 apportionment of estate duty 遗产税的分摊
8&hn$~ate appraisal 估价；评估
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) ~pw appreciable growth 可观增长
QnLg P7Ft appreciable impact 显着影响
` ^k<.O appreciable increase 可观增长
MtTHKp appreciation 增值；升值
T sW6 w appreciation against other currencies 相对其他货币升值
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appreciation of the exchange value of Hong Kong dollar 港元汇值上升
<!XnUCtV appreciation tax 增值税
%-po6Vf appropriation 拨款；拨用；拨付
P,=J"%a - appropriation account 拨款帐目
HcS^3^Y Appropriation Bill 拨款法案
g7f%(W 2dd appropriation-in-aid system 补助拨款办法
D|'Z c & approved assets 核准资产
xi= uX xl approved basket stock 认可一篮子证券
_'dy$.g approved budget 核准预算
a3IB, dr5P approved charitable donation 认可慈善捐款
lS*.?4zX approved charitable institution 认可慈善机构
GhA~Pj ZS approved currency 核准货币；认可货币
uxiX"0)g > approved estimates 核准预算
o;I86dI6C approved estimates of expenditure 核准开支预算
{j*+:Gj0V approved overseas insurer 核准海外保险人
9gayu<J approved overseas trust company 核准海外信托公司
RW8u0 ?b approved pooled investment fund 核准汇集投资基金
<{Wa[1D approved provident fund scheme 认可公积金计划
8k'em/M ~ approved provision 核准拨款
4>`w9 approved redeemable share 核准可赎回股份
bGO_y]Pc approved regional stock 认可地区性证券
Qnh1s u5 approved retirement scheme 认可退休金计划
HV(*6b@ approved subordinated loan 核准附属贷款
4zb V' ] arbitrage 套戥；套汇；套利
io_64K+K arbitrageur 套戥者；套汇者
> &Lu0 oHH arbitrary amount 临时款项
iPNs EQ0We arrangement 措施；安排；协定
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rjd:*E arrears 欠款
baG I( Dk arrears of pay 欠付薪酬
!& %bl arrears of revenue 逾期未收税款；逾期未收的帐项
o!0a8i articles of association 组织章程；组织细则；组织章程细则
o|E(_ Y4d Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
K x!|4ya , ascertainment of profit 确定利润
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b<N "Asia Clear" “亚洲结算系统”
s_kd@?=`x Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!gQ(1u|r Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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1 Asian Development Fund [ADF] 亚洲发展基金
|<icx8hbr Asian dollar bond 亚洲美元债券
vtjG&0GSK Asian dollar market 亚洲美元市场
,kuOaaV7K Asian dollar rate 亚洲美元利率
(XWs4R.mkb Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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*iJ%2 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
KO$8lMm$ asked price 沽盘；喊价；索价；卖方报价
@cNI|T assessable income 应评税入息
-8e tH& assessable loss 应评税亏损
ueo3i1 assessable profit 应评税利润
^E*C~;^S assessable value 应评税值
)A;<'{t #L assessed profit 估定利润
l%/,Ef* 3 assessed value 经评估价值
$"1&! assessment 评税；评定；估价；评税单
U?yXTMD assessment number 评税编号；估价编号
u{G6xuPWf assessment of additional tax 补加税评税
'11h Iu=: assessment of performance 业绩评估；实绩评价
Hb4rpAeP Assessor 评税主任
(b!DJ;(O9 asset price bubbles 资产价格泡沫
BtZm_SeA asset-backed securities 具资产保证的证券
-ZJ :< assets accretion 资产增值
gRSG[GMV assets and liabilities 资产与负债
4}j}8y2)H assets betterment statement 资产递增表；资产改进表
5@5="lNjS assets lending 实物放款；有抵押贷款
N`fY%"5U> assets of the company passing on the death 死者去世时转移的公司资产
LnIJ w D assets pledged as security for liabilities 用作负债抵押的资产
X / "H+l assets portfolio 资产投资组合
W0hLh<Go assets price 资产价格
cH ?]uu( assets quality 资产质素
< 3OV assets realization 资产变现
|[ofc!/ assets refinancing arrangement 资产再集资安排
$nWmoe) assets securitization 资产证券化
Yb*}2 assets situated outside Hong Kong 在香港以外地方的资产
Xu0*sQK assets stripping 削减资产；拆卖资产
)BDi2 : u assets value 资产值
=B2=UF assignee 承让人
vS< e/e+ assignment 转让；转让书；转让契
2YQ$hL ~ assignment of interest 权益转让
$ E6uA}s assignment of letters patent and trade mark 专利证书及商标转让
cMAfW3j: ; assignment of property 物业转让；物业转让书
)I_I?e assignment right 转让权
af{K4:I assignor 转让人
1Btf)y' associate 有联系的人；有关连人士；相联者；合伙人；联系人
qI:w m= Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,B><la87 associate member 附属会员
Ho|n\7$ associated body corporate 相联法人团体
uqH ;1T;s associated company 相联公司；联属公司
un=)k; oh associated corporation 相联法团
o,I642R~ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Zx0c6d!B 公认会计师公会〔英国〕
4mg&H0 ! Association of Futures Exchange Brokers 香港期货经纪协会
xa:P(x 3[ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
>[U$n. association of underwriters 承保人组织
t &]IgF assumption of control 接管
~ME=! ;<_ assurance 担保；保险；转易；转易书
NeP1 # assurance of interest 权益的转易
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at 19XX price 按一九ＸＸ年价格计算
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[( < at a discount 按赔价计算；按贴水价格计算；打折扣
- Zh+5;8g at a premium 按溢价计算；按升水价格计算
Qf i5fp=f at call 通知付款；按通知
lQjq6Fl2 at constant market price 按固定市价计算
. b"e`Bw_= at constant price 按固定价格计算
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at cost 按成本计算
j!/(9 *\ at current market price 按当时市价计算；按现时市价计算
Qzv_ |U at current price 按当时价格计算；按现时价格计算
+Oa1F voEA at factor cost 按要素成本计算；按生产要素成本计算
e2Dj%=`EU at money-of-the-day price 按付款当日价格计算
2UquN0 at or better 按指定或较佳价位〔买卖指令〕
B HYEd}M at par 按面值计算；平价
2o;M:+KQ) at sight 见票即付
+tF,E^ at the close 按收市盘
.^,vK7 at the opening 按开市盘
_{aVm&^kA attestation 见证；见证条款
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5h U.3.L at-the-money option 平价期权
>v{m^|QqB attorney 受权人；受托代表人
Qt$Q/<8U attornment 新拥有人承认书
t z{]H9 attributable profit 可归属利润
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AIZE?oX attributable share value 可归属股份价值
/~Iy1L# Auckland Stock Exchange 奥克兰证券交易所
S3m+(N" & auction 拍卖
i%iU_` auctioneer 拍卖商
Ho/5 e*X audit 审计；核数
,MJZ*"V/3 Audit Commission 审计署
bH&H\ Mx_k Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
6SwHl_2% 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〕
JC-L8 0- audit review 帐目审查
l bY>R@5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
V SxLBwXf audited account 审计帐目；经审计的帐目
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LUse+ audited annual account 经审计的周年帐目
2#^[`sFPO audited balance sheet 经审计的资产负债表
P\R3/g auditor 核数师；核数主任；审计师
tg:x}n auditor's certificate 核数师证明书；审计师证明书
/T@lHxX auditor's report 核数师报告；审计师报告
o0q{:An_Z Aussie bond 澳元债券
T&%>/7I> austerity budget 紧缩预算
-T>`PJpJuL Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
K67x.P Z Australia All Ordinaries Index 澳洲所有普通股票指数
Onl:eG;@ Australian Dollar [AUD] 澳元
mP-+];gg Australian Options Market 澳大利亚期权市场
Xo,BuK&G Australian Securities Commission 澳洲证券事务监察委员会
-mXEbsm Australian Society of Certified Practising Accountants 澳洲执业会计师公会
%`~8j H@ Australian Stock Exchange 澳大利亚证券交易所
UkUdpZ.[il Austrian Schilling [ATS] 奥地利先令
C`ok{SNtUy authentication 认证；鉴证
%<klz)!t authority to purchase 委托购买证；委购书
9Y(<W_{/ authorization 认可；核准；授权；授权书
lk}x;4]Z authorization by direction 指示授权
CH2o[& authorization by instruction 指令授权
A-<qr6q authorization by warrant 令状授权
R ~b$7jpd authorization of unit trust 单位信托的认可
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[vE h authorized agent 指定代理人
X qh+ authorized capital 法定资本
_LK(j;6K} authorized clerk 出市员
4 ClW*l authorized dealer 认可交易商
C1_NGOv T authorized financial institution 认可财务机构
QwiC2}/ authorized fund 认可基金
h OV+}P6 authorized fund house 获授权的基金公司；认可基金公司
h1"#DnK7 authorized institution 认可机构
' ySWf,Q^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
6Z3v]X authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,J[sg7v cv authorized insurer 获授权保险人；获认可承保人
L6FUC6x" authorized investment 特准投资项目
r8qee$^M authorized person 获授权人
QS!b]a3 authorized representative 获授权代表
6^ ~& sA authorized share capital 法定股本
-V\33 cA automated quotation system 自动报价系统
sx9 N8T3n Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:Q%&:[2 自动交易系统〔香港期货交易所有限公司〕
kn! J`"b automatic adjustment mechanism 自动调整机制
T+\BX$w/4e automatic adjustment system 自动调整系统
PW}Yts7p Automatic Clearing House 自动票据交换所
d;>:<{z@CD automatic exchange rates accumulation system 自动化汇率累集系统
#2pg h? Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
sbRg=k&Ns automatic teller machine [ATM] 自动柜员机
= zsXa=< autopay 自动转帐
W s=J)2q available assets 可用资产
Z/64E^ available fiscal reserve 现存财政储备
(T@ov~ @ available profit 可用利润
|(w x6H: Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
k&Sg`'LG8 average 平均；平均数；海损
'h:4 Fzo< average basic salary 平均基本薪金
_PuMZjGL average consumer expenditure 平均消费开支；一般消费开支
. EI/0"^ average cost 平均成本
J%n JO3, average cost of land production 增辟土地平均成本
X/@Gx 4 average daily turnover 平均每日成交额
pgI@[zp7 average daily wage rate 平均每日工资率
sg3%n0Ms.W average expenditure pattern 平均开支模式
<4Ak$ E %" average growth rate 平均增长率
xH92=t-w average net fixed assets 固定资产平均净值
M+Dkn3bx average of relatives 相对价格平均数
nkpQM$FW average price 平均价格
$XJe ) average propensity to consume 平均消费倾向；一般消费倾向
|/q *Fg[f average propensity to save 平均储蓄倾向；一般储蓄倾向
,7eN m>$ average rate 平均率
a+MC[aFr average revenue 平均收入；平均收益
TiH(HW|: average stock 平均库存；平均存货
$u>^A<TBN average yearly rent 平均年租
U\ 5 1j avoidance of double taxation 避免双重课税
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A avoidance of tax 避税
