A:
E7CH^]x A share Ａ股；甲类股份
+H9 >A0JF abatement of tax 减税；减扣免税额
"ajjJ"x A ABN AMRO Bank N.V. 荷兰银行
pDh{Z g6t above-the-line expenditure 线上项目支出；经常预算支出
-|Y(V5] above-the-line receipt 线上项目收入；经常预算收入
B:e
@0049 ABSA Asia Limited 南非联合亚洲有限公司
#ceaZn|@m absolute change 绝对数值变更
xZQ g'IT absolute expenditure 实际开支
3$m4q`J absolute guideline figure 绝对准则数字
1\g6)|R-+ absolute interest 绝对权益
P#_sg0oJF absolute order of discharge 绝对破产解除令
m^H21P"z absolute profit margin 绝对利润幅度
L dm?JrU absolute value 实值；绝对值
d8m6B6
CW absolutely vested interest 绝对既得权益
MH{GR)ng:9 absorbed cost 已吸收成本；已分摊成本
.hba*dV absorption 吸收；分摊；合并
z%e8K ( absorption rate 吸收率；摊配率；分摊率
X83 w@-$} ACB Finance Limited 亚洲商业财务有限公司
UQ +?\wi* acceptable form of reciprocity 合理的互惠条件
_`I "0.B] acceptable rate 适当利率；适当汇率
F@* +{1R acceptance agreement 承兑协议
LNa $
X5` acceptance for honour 参加承兑
` X`2:@gQ acceptor 承兑人；接受人；受票人
7hi"6, acceptor for honour 参加承兑人
aS pWsT accident insurance 意外保险
h-m \% |D Accident Insurance Association of Hong Kong 香港意外保险公会
)* Q-.Je/U accident insurance scheme 意外保险计划
xw3YK!$sIF accident year basis 意外年度基准
6X\ 2 GC9 accommodation 通融；贷款
=Apxdnz, accommodation bill 通融票据；空头票据
{qmdm`V[ accommodation party 汇票代发人
o.'g]Q<}UB account balance 帐户余额；帐户结余
TP"1\O account book 帐簿
%^8 ^yZz account collected in advance 预收款项
Uv?|G%cD- account current book 往来帐簿
El o Me~a3 account of after-acquired property 事后取得的财产报告
sPps q account of defaulter 拖欠帐目
Wa1,
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dpFVN[\oK account payee only [A/C payee only] 只可转帐；存入收款人帐户
0%Z]h?EYy| account receivable 应收帐款
y /B JIQ account receivable report 应收帐款报表
]\x y\\b/` account statement 结单；帐单；会计财务报表
]_8qn '7 account title 帐户名称；会计科目
A5H3%o(6k accountant's report 会计师报告
#fL8Kq Accountant's Report Rules 会计师报告规则
\ig mv]G% accounting and auditing procedure 会计与审计程序；会计与核数程序
T<L^N+<,{N Accounting Arrangements 《会计安排》
Pf_S[
sm accounting basis 会计基础
E-{^E. w1 accounting by Official Receiver 破产管理署署长呈交的帐目
Y=
]dvc Accounting Circular 《会计通告》
GHHav12][ accounting class 会计类别
bg3"W,bv% accounting date 记帐日期；会计结算日期
Ga^Zb^y accounting for money 款项核算
1|?05< 8 Accounting Officer 会计主任
%uoQ9lD' accounting period 会计报告期；会计期
X5khCL Hi accounting policy 会计政策；会计方针
Ezi-VGjr]
accounting practice 会计惯例
ynB _"mg accounting principle 会计准则
z)xSN;x accounting record 会计记录
=e}H'5?! accounting report 会计报告
"n: %E Accounting Services Branch [Treasury] 会计事务部〔库务署〕
RKa}$
7 Accounting Society of China 中国会计学会
ZWm8*}3]7_ accounting statement 会计报表
}?@rO`:EF+ accounting system 会计制度；会计系统
w~ ;I7: accounting transaction 会计事项；帐务交易
eh ,~F accounting treatment 会计处理
Pf $pt accounting year 会计年度
.!6>oL/iF accretion 增值；添加
tU^kQR! accrual 应计项目；应累算数目
\y88d4zX accrual basis 应计制；权责发生制
a3VM ' accrual basis accounting 应计制会计；权责发生制会计
8UMF q accrue 应累算；应计
*5wu
accrued benefit 应累算利益
uu/+.9 accrued charges 应计费用
AxZD-| . accrued cumulative preference share dividend 应累算的累积优先股股息
@_"9D y Y% accrued expenses 应累算费用
Zo} y(N1K} accrued interest payable 应付利息；应计未付利息
rx5B=M accrued interest receivable 应收利息；应计未收利息
oP2fX_v1x accrued right 累算权益
)' hH^(Yu accruing profit 应累算的利润
+dP L>R accumulated fiscal reserve 累积财政储备
>^ OC{~Az accumulated profit 累积利润；滚存溢利
R@*O!bD accumulated reserve 累积储备
" &/]@)TPz accumulation of surplus income 累积收益盈余
Q f| U0 acquired assets 既得资产
8 :o<ry acquisition 收购；购置；取得
b: (- acquisition cost 购置成本
X<MO7I acquisition expenses 购置费用
7nVRn9Hn acquisition of 100% interest 收购全部股权
WH$e2[+Y acquisition of control 取得控制权
F*Z=<]< + acquisition of fixed assets 购置固定资产
$XU5??8 acquisition of shell “买壳”
w]_zp?\^
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[<,~3oRu act of God 天灾
t'~/$=9 }
acting partner 执事合伙人
3-%Cw2ds active market 买卖活跃的市场；交投畅旺的市场；旺市
P1U*g! active partner 积极参与的合伙人
qTB$`f'|$ active trading 交投活跃
HJC(\\~ actual circulation 实际流通
=rd |0K"(r actual cost 实际成本
4#(ZNP actual expenditure 实际开支；实际支出
5PIZh< actual income 实际入息；实际收入；实际收益
]u-0 2g actual market 现货市场
y E \wj actual price 现货价；实际价格
pCu!l#J actual profit 实际利润
8*c3| actual quotation 实盘；实际价位；实际报价
KZbR3mi, actual year basis 按实际年度计算
#-Z8Z
i"44 actuals 实货
kJAn4I.l actuarial investigation 精算调查
ycJ g%]F*5 actuarial principle 精算原则
tj*y)28- actuarial report 精算师报告
j.i#*tN// Actuarial Society of Hong Kong 香港精算学会
BT_tOEL # actuarial valuation 精算师估值
'&FjW-`"
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7Mx 6 ad referendum agreement 暂定协议；有待覆核的协定
+"ueq ad valorem duty 从价税；按值征税
,zQOZ'^ ad valorem duty system 从价税制
M('d-Q{B7L ad valorem fee 从价费
y#<MV H ad valorem tariff 从价关税
H2r8,|XL additional allowance 额外免税额
zD)pF1,7:8 additional amount for unexpired risk 未过期风险的额外款额
DOQc"+ additional assessable profit 补加应评税利润
ZCVl5R(mZ additional assessment 补加评税
#u5~0,F additional commitment 额外承担
a1.|X i'/z additional commitment vote 额外承担拨款
+-a&2J;J' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,SScf98,j additional dependent parent allowance 供养父母额外免税额
QR>
Y%4 ;h additional provision 额外拨款
D%7kBfCb additional stamp duty 附加印花税
[,~TaP}m additional tax 补加税罚款；补加税款
-/D|]qqHm Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
46h@j>/K adjudged bankrupt 被裁定破产
`aqrSH5^h adjudicated bankrupt 裁定破产人
MqKye8h9f adjudication fee 裁定费；评定印花税额手续费；评估契据费
{S<>&?XB adjudication of bankruptcy 裁定破产；宣告破产
qUo-Dq> adjudication of insolvency 裁定无力偿还债务
@4!x>q$ 3 adjusted actual 经调整的实数；调整后的实数
e9^2,:wLB adjusted current assets 经调整的流动资产；调整后的流动资产
t ehUD& adjusted figure 经调整的数字；调整后的数额
)2Hff. adjusted liabilities 经调整的负债；调整后的负债
nd{R
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8z<r.joxC 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
DXQi- +? adjusted profit 经调整的利润；调整后的利润
>J= <bhR adjusted surplus 经调整的盈余额；调整后的盈余额
nPkZHIxuD adjusted value 经调整的价值；调整后的价值
&*&?0ov^" adjustment 调整；修订；理算〔保险〕
Q0{z).&\(e adjustment centre 调剂中心
tJ=di5& adjustment lag 调整过程的时间差距；调整时差
t/Z:)4Z adjustment mechanism 调整机制
p8+/\Ee]B adjustment of loss 亏损调整
D z_eB"} adjustment process 调整过程；调整程序
DP7 C ?}( adjustment range 调整幅度
3P <'F2o administered exchange rate 受管制汇率
pGIe= Um0W Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[rreFSy#@ administration expenses 行政费用
J eY' 8B administration fee 手续费；行政费
^*^/]vM administration in bankruptcy 破产管理
C2<CWPn< administration order 遗产管理令
a}d6o;li administrator 管理人；遗产管理人
fMeZ]rb administrator of the estate 遗产管理人
PK&2h,Cu+ admission of debt 债项承认书
0 m+8P$)C% admission of proof 接纳债权证明
4Z)DDz-}V advance 放贷款项；垫付款项；预支款项；预付款项
n ~Szf advance account 暂支帐目；预付款帐户
ACjf\4Q advance compensation 预付补偿金
z 8Q"% @ advance from shareholder 股东垫款
]v5-~E! advance pending reimbursement 预支以待日后付还
A CV ek advanced economy 先进经济体系
~]8p _;\ advancement 预付；预付财产
^ft]b2i advances warrant 垫款令
sg'NBAo" advancing 贷出
6U,fz#<,} adverse balance 逆差
d
`j?7Z adverse exchange 逆汇
>&H~nGP . advertisement addressed to shareholders 在报章刊登的致股东通告
_1jw=5^P\i advice for collection 托收通知书
Z,WW]Y,$ advice of drawing 提款通知书；汇票通知书
=V|Nn0E advice of payment 付款通知
?z"KnR+?Q Advisory Committee [Securities and Futures Commission]
WwW^[k (X 谘询委员会〔证券及期货事务监察委员会〕
~4)Y#IxL Advisory Committee on Diversification 经济多元化谘询委员会
*(*+`qZL{( affidavit 誓章；遗产申报誓章
[.q(h/b affidavit of no receipt 述明无收款的誓章
vZajT!h affiliate 联号；联营公司；附属公司
K@@9:T$ affiliated company 附属公司；联号；联营公司
>Wh3MG6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
y67uH4&Vm affordability 负担能力
PaVO"y]C African Development Bank [AfDB] 非洲开发银行
P 4;{jG after-acquired property 事后取得的财产
A1* 4* after-hours dealing 市后交易
agaq`^[(P after-tax profit 税后盈利；税后利润；税后溢利
7 CrpU h agency agreement 代理协议
1. SkIu% agency expenses 代理机构的开支
H/+{e,SW" agency fee 代理费
E ' %lxr Agency Law 《代理法》
* Zd_
HJi agent 代理人；承销人
_2jw,WKr agent of company 公司代理人
D&*LBQ/K agent's fee 代理人费；经纪费
>;i\v7 aggregate 总计；总数；总体数字
2z98 3^ aggregate amount 总款额；总额
'@:[axu aggregate assets and liabilities 总体资产与负债
jNy?[
) aggregate at constant price 按固定价格计算的总体数字
JJ l7JwSTW aggregate demand 总需求
2q %K)h aggregate gross position 总持仓量
*=vlqpG aggregate limit 总限额
WF/l7u#4i aggregate of salaries tax 合计薪俸税
k UHie aggregate performance 总体表现；总体业绩
y3yvZD aggregate supply 总体供应
G[q9A$yw aggregate surplus 总盈余
0RyFv+ aggregate total 整体总额
PZ34 *q aggregate value 总值；合计价值
7Qh_8M aggregated basis 合计基准
/84bv= aggregated net chargeable income 合计应课税入息实额
<pOl[5v] aggregation 合并计算；合计；总和
*fP(6e#G, aggregation of incomes of husband and wife 夫妇入息合并计算
# '>?:k aggregation of property 财产的总和
S! 7g) agio 差价；贴水
p N$;! 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》
\ $;~7 4} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
e~Hr(O+;e6 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
p`GWhI? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
797X71> 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
5.k}{{+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
>38
Lt\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
G&o64W;-s agreement for a settlement 授产协议
z{6 YC~ agreement for assignment 转让协议
5OB]x?4] agreement for sale 售卖协议；买卖协议
+a] j[# agreement for sale and purchase 买卖协议
uMDtdC8 agreement for the payment of interest 支付利息协议
GE tbs+ [ agreement for the repayment of money 还款协议
k
]bPI$ agreement of reinsurance 再保险协议
6_U |(f Agricultural Bank of China 中国农业银行
n {=7 yK air passenger departure tax 飞机乘客离境税
2 `5=0E1k Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
E!@/N E\- airport tax 机场税
E|,30Z+ alcohol duty 酒精税
p!GZCf, alienation 让与；让渡；转让
MOyT< $ alimony 生活费；赡养费
k ZK//YN# All Ordinaries Index [AOI] 所有普通股指数
Uk02IOXQ all risks 全险；综合险
?48AY 6 All Sales Record for Stock Market 《股票市场成交报告》
p1
4d ,}4W Allied Capital Resources Limited 新联财务有限公司
b8HE."*t all-items index [Consumer Price Index] 总指数〔消费物价指数〕
tzNa w %\ allocation letter 拨款信件
t {=i=K 3 allocation of fund 分配款项；预留款项
9>{t }I d allocation of profit 利润分配；溢利分配
<~O}6HQ# allocation warrant 拨款令
c
`ud;lI allotment 分配；配股
? {j@6, allotment notice 股份配售通知；配股通知
!a4cjc ( allotment of shares 股份分配
gV .f*E1C allowable 可获宽免；免税的
3"vRK5Bf allowable business loss 可扣除的营业亏损
!3HsI| $<G allowable expenses 可扣税的支出
Wo 2 v5- allowance 免税额；津贴；备抵；准备金
WQ.i$ID/ allowance for debts 债项的免税额
`A"Q3sf% allowance for depreciation by wear and tear 耗损折旧免税额
A: c]1 allowance for funeral expenses 殡殓费的免税额
ixzTJ]y u allowance for inflation 为通货膨胀而预留的款项；通胀准备金
;ct)H*
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QmHwn)Ly allowance to debtor 给债务人的津贴
7&px+155 alteration of capital 资本更改
Q!x` M 4 alternate trustee 候补受托人
/B=l,:TnJ amalgamation 合并
(h|ch# ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=Pj@g/25u ambit of charges 征税范围；收费范围
s@ z{dmL amended valuation 经修订的估值
Ft$^x- d American Commodities Exchange 美国商品交易所
Nor`c+,4 American Express Bank Limited 美国运通银行
N Z)b:~a American Stock Exchange 美国证券交易所
& PSTwZd amortization 摊销
W CoF{ * amount due from banks 存放银行同业的款项
HNFhH0+^ amount due from banks abroad 存放海外银行同业的款项
4$F:NW,v:) amount due from holding companies 控股公司欠款
sh y amount due from local banks 存放本港银行同业的款项
mw Z'=H amount due to banks 银行同业的存款
7y;u} 1 amount due to banks abroad 海外银行同业的存款
yIa[y Jq amount due to holding companies 控股公司存款
_lNC<7+#h amount due to local banks 本港银行同业的存款
iz$FcA] amount due to outport banks 外埠银行同业的存款
+
lP5XY{ amount for note issue 发行纸币的款额
}z?xGW/k amount of bond 担保契据的款额
8Y xhd
. amount of consideration 代价款额
&!6DC 5 amount of contribution 供款数额
T|!D>l' amount of indebtedness 负债款额
Y!;gQeC amount of principal of the loan 贷款本金额
4XD)E& amount of rates chargeable 应征差饷数额
.`mtA`N amount of share capital 股本额
LjC6?a_?l amount of sums assured 承保款额
Gj5>Y!9 amount of variation 变动幅度
>j)
w\i amount of vote 拨款数额
;{]8>`im&4 amount payable 应付款额
joY1 (Y amount receivable 应收款额
e"PMvQ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
srsK:%` analysis 分析
@7 )Z ancillary risk 附属风险
u2\+?`Ox annual account 周年帐目；周年帐目报表；年度决算；年结
s><IykIi annual accounting date 年结日期
?LR"hZ> annual allowance 每年免税额；年积金；年度津贴；年津
0FTRm2( annual balance 年度余额
(GnVwJ<v9V annual disposable income 每年可动用收入
[\88@B=jXP annual estimates 周年预算
w/O<.8+ annual fee 年费
m,= )qex annual general meeting 周年大会
'qdg:_L" annual growth rate 年增率；每年增长率
mZ~mf->% annual long-term supplement 长期个案每年补助金
)&XnM69~b annual pensionable emolument 可供计算退休金的年薪
D>ojW|@} annual report 年报
D9,e3.?p Annual Report on the Consumer Price Index 《消费物价指数年报》
7F=2t_2O annual return 周年报表；周年申报表；每年报税表格
P &,hiGTDi Annual Return Rules 《周年报表规则》
>/8ru*Oc annual review of consumer prices 每年消费物价回顾
I'xC+nL@ annual roll-forward basis 逐年延展方式
R04. K ! annual salary 年薪
c1PViko,> annual statement 年度报表；年度决算表
XynU/Go, 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
Zo'/^S annuitant 年金受益人
#>@<n3rq annuity 年金
0GS{F8f~, annuity contract 年金合约
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Tbm annuity on human life 人寿年金
T.J`S(oI antecedent debt 先前的债项
pn|p(6 ante-dated cheque 倒填日期支票
DL
%S(l anticipated expenditure 预期开支
xQX<w\s anticipated net profit 预期纯利
+O&RBEa[ anticipated revenue 预期收入
l_bL,-|E8 anti-inflation measure 反通货膨胀措施
]NbX`' anti-inflationary stance 反通货膨胀立场
^=Q8 ]W_* apparent deficit 表面赤字
N&?T0Ge; apparent financial solvency 表面偿债能力
hx*HY%\P apparent partner 表面合伙人
`i=Jj gG@ application for personal assessment 个人入息课税申请书
h -Tsi:%b application of fund 资金应用
FwXKRZa application to release as liquidator and to destruct the books of accounts and documents
Q@7l"8#[t 申请免除清盘人职务及毁灭帐簿与文件
nt drXg appointed actuary 委任精算师
<"hb#Tn appointed auditor 委任核数师；委任审计师
<V7SSm appointed trustee 委任的受托人
j.<:00< appointer 委任人
MRjH40" 2 apportioned pro rata 按比例分摊
+{5JDyh0 apportionment 分配；分摊
1XqIPiXJ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
A<mj8q z apportionment formula 分摊方程式
o`b$^hv{A apportionment of estate duty 遗产税的分摊
Hde]DK,d appraisal 估价；评估
Po'-z<}wS appreciable growth 可观增长
+ylxez c appreciable impact 显着影响
xOwNCh appreciable increase 可观增长
tCuN?_ UG appreciation 增值；升值
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umZlIH[7 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
P4hZB_.= appreciation tax 增值税
di"C]" ; appropriation 拨款；拨用；拨付
Tld1P69( appropriation account 拨款帐目
P{" WlJ Appropriation Bill 拨款法案
0[V&8\S~'T appropriation-in-aid system 补助拨款办法
( m<R0 approved assets 核准资产
;RNM approved basket stock 认可一篮子证券
caGML|DeI approved budget 核准预算
c:3@ [nF~ approved charitable donation 认可慈善捐款
1P(%9 approved charitable institution 认可慈善机构
$7msL#E7 approved currency 核准货币；认可货币
f0/jwfL approved estimates 核准预算
l. XknF approved estimates of expenditure 核准开支预算
17WNJ approved overseas insurer 核准海外保险人
=Dh$yC-Zr approved overseas trust company 核准海外信托公司
oP+kAV#] approved pooled investment fund 核准汇集投资基金
T Te A a approved provident fund scheme 认可公积金计划
"Q3PC!7X:5 approved provision 核准拨款
xN e_qO approved redeemable share 核准可赎回股份
fndK/~?]H approved regional stock 认可地区性证券
c_@XQ&DC` approved retirement scheme 认可退休金计划
3Dx Z#/! approved subordinated loan 核准附属贷款
eFt\D\XOW arbitrage 套戥；套汇；套利
Z[ a O_6L arbitrageur 套戥者；套汇者
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p arbitrary amount 临时款项
j5PaS k&o= arrangement 措施；安排；协定
4}. WhE|h arrears 欠款
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. arrears of pay 欠付薪酬
IUluJ.sXIf arrears of revenue 逾期未收税款；逾期未收的帐项
\Pw8wayr% articles of association 组织章程；组织细则；组织章程细则
"V*kOb&'*Z Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8|w5QvCU?3 ascertainment of profit 确定利润
\Ku9"x "Asia Clear" “亚洲结算系统”
JN{<oxI Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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{5!| Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
AeNyZ[40T Asian Development Fund [ADF] 亚洲发展基金
v(qV\:s}m Asian dollar bond 亚洲美元债券
`V]egdO Asian dollar market 亚洲美元市场
u&1j>`~qJ Asian dollar rate 亚洲美元利率
=nJOaXR 0 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
g2+l@$W Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*Gg1h@& asked price 沽盘；喊价；索价；卖方报价
#g@ assessable income 应评税入息
4( ` 2# assessable loss 应评税亏损
P]!LN\[ assessable profit 应评税利润
~bQFk?ZN+ assessable value 应评税值
6Y;Y}E assessed profit 估定利润
n%83jep9 assessed value 经评估价值
E\{^0vNc assessment 评税；评定；估价；评税单
V pug"aR&_ assessment number 评税编号；估价编号
kV*y_ 5g assessment of additional tax 补加税评税
u} JQTro assessment of performance 业绩评估；实绩评价
mr:kn 0 Assessor 评税主任
^/_\etV asset price bubbles 资产价格泡沫
r!{w93rPX asset-backed securities 具资产保证的证券
SRA|7g}7W assets accretion 资产增值
1Pud,!\%q assets and liabilities 资产与负债
pieU|?fQ assets betterment statement 资产递增表；资产改进表
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@ assets lending 实物放款；有抵押贷款
hKk\Y{wv' assets of the company passing on the death 死者去世时转移的公司资产
* 23m- assets pledged as security for liabilities 用作负债抵押的资产
1_Dn? G^H assets portfolio 资产投资组合
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assets price 资产价格
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AN assets quality 资产质素
Q3B'-B Ze assets realization 资产变现
.\z| Fr assets refinancing arrangement 资产再集资安排
^ 4 u3Q assets securitization 资产证券化
o7_MMeQ4 assets situated outside Hong Kong 在香港以外地方的资产
J{nyo1A assets stripping 削减资产；拆卖资产
Nb ^zkg assets value 资产值
/3)YWFZZc assignee 承让人
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assignment 转让；转让书；转让契
!A'`uf4u assignment of interest 权益转让
zCK y`u . assignment of letters patent and trade mark 专利证书及商标转让
|1dEs,z\ assignment of property 物业转让；物业转让书
g5kYyE assignment right 转让权
OmT Z-*N assignor 转让人
d8Q_6(Ar| associate 有联系的人；有关连人士；相联者；合伙人；联系人
XBfia j Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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associate member 附属会员
s=^r/Sz902 associated body corporate 相联法人团体
u^#4G7 < associated company 相联公司；联属公司
33#7U+~]@ associated corporation 相联法团
gFWEodx,9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"!%w9 公认会计师公会〔英国〕
XE f& Yd Association of Futures Exchange Brokers 香港期货经纪协会
88 tFB Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
()@.;R.Z association of underwriters 承保人组织
{V]Qwz)1 assumption of control 接管
^7ea6G" assurance 担保；保险；转易；转易书
w8m8r`h assurance of interest 权益的转易
@e.OU(Bf at 19XX price 按一九ＸＸ年价格计算
jV,(P$ 5; at a discount 按赔价计算；按贴水价格计算；打折扣
V e$5w}a4 at a premium 按溢价计算；按升水价格计算
" oE^R?m at call 通知付款；按通知
D,}'E0 at constant market price 按固定市价计算
M `9orq< at constant price 按固定价格计算
>D`fp at cost 按成本计算
"Cyo<| at current market price 按当时市价计算；按现时市价计算
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w at current price 按当时价格计算；按现时价格计算
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Y,'3 at factor cost 按要素成本计算；按生产要素成本计算
Ckl7rpY+ at money-of-the-day price 按付款当日价格计算
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Nu W at or better 按指定或较佳价位〔买卖指令〕
V7B=+(xK at par 按面值计算；平价
fG8}= xH_& at sight 见票即付
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J2 at the close 按收市盘
!^>LOH>j at the opening 按开市盘
LH3N}J({ attestation 见证；见证条款
} %o+1 <= at-the-money option 平价期权
c :?#zX attorney 受权人；受托代表人
%vf2||a$BS attornment 新拥有人承认书
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\GFm attributable profit 可归属利润
6m I_Q2 attributable share value 可归属股份价值
=M/ UHOY Auckland Stock Exchange 奥克兰证券交易所
Z!]U&A x`Z auction 拍卖
dbMu6Bm\G auctioneer 拍卖商
BDRYip[Sa audit 审计；核数
}Ke}rM< Audit Commission 审计署
S1H47<)UF Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
dVsAX ( 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〕
4,w{rm j audit review 帐目审查
0TuO Y%+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
68'-1} audited account 审计帐目；经审计的帐目
lry& )G=5 audited annual account 经审计的周年帐目
D_yY0rRM audited balance sheet 经审计的资产负债表
/+<%,c$n auditor 核数师；核数主任；审计师
8}"f|6Wm auditor's certificate 核数师证明书；审计师证明书
fncwe ' ;? auditor's report 核数师报告；审计师报告
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,cDs Aussie bond 澳元债券
qSpa4W[ austerity budget 紧缩预算
I9*BENkR Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
s_ GK;; Australia All Ordinaries Index 澳洲所有普通股票指数
BuEQ^[Ex Australian Dollar [AUD] 澳元
@R'g@+{I Australian Options Market 澳大利亚期权市场
A<YZ BR_ Australian Securities Commission 澳洲证券事务监察委员会
U2[3S\@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(jo(bbpj Australian Stock Exchange 澳大利亚证券交易所
86^ZYh Austrian Schilling [ATS] 奥地利先令
]d f9'\ authentication 认证；鉴证
j?f,~Y<k authority to purchase 委托购买证；委购书
:b M$; authorization 认可；核准；授权；授权书
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bO/Mr authorization by direction 指示授权
RXx?/\~yd; authorization by instruction 指令授权
qa0JQ _?o] authorization by warrant 令状授权
r_g\_y7ua authorization of unit trust 单位信托的认可
Cb@S </b authorized agent 指定代理人
H%01&u authorized capital 法定资本
9s\i(/RxW authorized clerk 出市员
NqQ(X'W7 authorized dealer 认可交易商
Hz3 S^o7 authorized financial institution 认可财务机构
$@u^Jt, ? authorized fund 认可基金
PFDWC3< authorized fund house 获授权的基金公司；认可基金公司
t5X^(@q4N authorized institution 认可机构
CJ}@R.Zy authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
3'sWlh f; authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Ghq'k:K, authorized insurer 获授权保险人；获认可承保人
2= Y_Qrhi authorized investment 特准投资项目
1(:=j Ofk authorized person 获授权人
rd"]@ ~v1 authorized representative 获授权代表
LKqog%,c authorized share capital 法定股本
}l Nuf u automated quotation system 自动报价系统
,8J*S Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(!>g8=`" 自动交易系统〔香港期货交易所有限公司〕
Pv2nV!X6 automatic adjustment mechanism 自动调整机制
>Rki[SNb-b automatic adjustment system 自动调整系统
,$6MM6W;-F Automatic Clearing House 自动票据交换所
JIY ^N9_ automatic exchange rates accumulation system 自动化汇率累集系统
hyv V %z Z Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
V&,<,iNN automatic teller machine [ATM] 自动柜员机
5cNzG4z autopay 自动转帐
,],JI|Rl8c available assets 可用资产
kXZV%mnT7 available fiscal reserve 现存财政储备
UB&S 2 g available profit 可用利润
rt@-Pw!B Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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5j average 平均；平均数；海损
VI|DM x
average basic salary 平均基本薪金
$p6Xa;j$ 9 average consumer expenditure 平均消费开支；一般消费开支
' ! UF& average cost 平均成本
>h!. Gj average cost of land production 增辟土地平均成本
8v)~J}[ Bz average daily turnover 平均每日成交额
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average daily wage rate 平均每日工资率
oVEr {K) average expenditure pattern 平均开支模式
,5<`+w#a average growth rate 平均增长率
2GD mZl average net fixed assets 固定资产平均净值
F&L? J_= average of relatives 相对价格平均数
{ Sliy' average price 平均价格
rCSG@D. average propensity to consume 平均消费倾向；一般消费倾向
[-Dgo1}Qr average propensity to save 平均储蓄倾向；一般储蓄倾向
eV CkPv * average rate 平均率
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(@Va average revenue 平均收入；平均收益
3Ibt'$dK average stock 平均库存；平均存货
_[OEE<( average yearly rent 平均年租
ZvnZ}t >? avoidance of double taxation 避免双重课税
1M~:]}*< avoidance of tax 避税
