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ixV0|P8,c A share Ａ股；甲类股份
i,|0@Vy abatement of tax 减税；减扣免税额
qY >{cjo ABN AMRO Bank N.V. 荷兰银行
tqy@iEz+ above-the-line expenditure 线上项目支出；经常预算支出
eYC ^4g%l( above-the-line receipt 线上项目收入；经常预算收入
o ,xxh ABSA Asia Limited 南非联合亚洲有限公司
NHl|x4Zpw absolute change 绝对数值变更
= b[_@zq ] absolute expenditure 实际开支
o}<4*qlI absolute guideline figure 绝对准则数字
!xwG% {_ absolute interest 绝对权益
]XTu+T.aT absolute order of discharge 绝对破产解除令
Z( 9 u< absolute profit margin 绝对利润幅度
8HZ s>l absolute value 实值；绝对值
lhi_6&&[8 absolutely vested interest 绝对既得权益
fPR$kc h
absorbed cost 已吸收成本；已分摊成本
W$' R} L absorption 吸收；分摊；合并
nwN@DqO absorption rate 吸收率；摊配率；分摊率
/"?HZ% W ACB Finance Limited 亚洲商业财务有限公司
oX4q`rt acceptable form of reciprocity 合理的互惠条件
~`D|IWMDq acceptable rate 适当利率；适当汇率
Z(ZiFPx2Z acceptance agreement 承兑协议
?]rPRV acceptance for honour 参加承兑
b ]7GmRekl acceptor 承兑人；接受人；受票人
/RyR>G! acceptor for honour 参加承兑人
?h0 X,fl3 accident insurance 意外保险
$-&BB(-{E& Accident Insurance Association of Hong Kong 香港意外保险公会
#_B-4sm accident insurance scheme 意外保险计划
[y0O{,lI accident year basis 意外年度基准
HBY.DCN[Z accommodation 通融；贷款
2 QNNp:`6 accommodation bill 通融票据；空头票据
i@][rdhT accommodation party 汇票代发人
-kS~xVS| account balance 帐户余额；帐户结余
T 2D<UhP account book 帐簿
8v7 1e> account collected in advance 预收款项
.)+h H y account current book 往来帐簿
Z lHDi!T account of after-acquired property 事后取得的财产报告
0Hs|*:Y1D account of defaulter 拖欠帐目
S=xA[%5 account payable 应付帐款
XUF\r]B,9 account payee only [A/C payee only] 只可转帐；存入收款人帐户
^0#; YOk account receivable 应收帐款
z`Hy'{1 account receivable report 应收帐款报表
)~V4+*< account statement 结单；帐单；会计财务报表
X{^}\,cVtG account title 帐户名称；会计科目
T yKWy0x-3 accountant's report 会计师报告
.^b ft P\ Accountant's Report Rules 会计师报告规则
Pu b0IIs accounting and auditing procedure 会计与审计程序；会计与核数程序
87WBM;$&s Accounting Arrangements 《会计安排》
m{7^EF accounting basis 会计基础
yi^b) 2G accounting by Official Receiver 破产管理署署长呈交的帐目
U;n*j3wT Accounting Circular 《会计通告》
0A:n0[V:] accounting class 会计类别
KK,Z"){
accounting date 记帐日期；会计结算日期
Qa Gl R`Y accounting for money 款项核算
&wU'p-V Accounting Officer 会计主任
8_&CT
:u> accounting period 会计报告期；会计期
_Cw:J|l. accounting policy 会计政策；会计方针
zd_HxYrN accounting practice 会计惯例
X]loJoM9 accounting principle 会计准则
| e a~'N1 accounting record 会计记录
g}f9dB,F accounting report 会计报告
{l s+d x / Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{}o>{&X Accounting Society of China 中国会计学会
"Pl9 nE accounting statement 会计报表
>3gi yeJ accounting system 会计制度；会计系统
GdVhK:<> accounting transaction 会计事项；帐务交易
j ,d*?'X accounting treatment 会计处理
X1tXqHJF} accounting year 会计年度
t |W ) accretion 增值；添加
-B$~`2- accrual 应计项目；应累算数目
u4"SH( accrual basis 应计制；权责发生制
Uu 7dSU accrual basis accounting 应计制会计；权责发生制会计
n}mR~YqD accrue 应累算；应计
JjXobNQf accrued benefit 应累算利益
9e U[*S accrued charges 应计费用
_al|'obomy accrued cumulative preference share dividend 应累算的累积优先股股息
=&dW(uyzY accrued expenses 应累算费用
7DKz;o accrued interest payable 应付利息；应计未付利息
)s9',4$eK< accrued interest receivable 应收利息；应计未收利息
Ro=AADv@ accrued right 累算权益
$ \*`
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# tdf>? accumulated fiscal reserve 累积财政储备
qi^!GA'5j accumulated profit 累积利润；滚存溢利
#,(sAj accumulated reserve 累积储备
q@hp.(V accumulation of surplus income 累积收益盈余
>O/ D!j| acquired assets 既得资产
! '=15&5@ acquisition 收购；购置；取得
}<jb vCeK acquisition cost 购置成本
mfny4R1_ acquisition expenses 购置费用
-;;Z 'NM;8 acquisition of 100% interest 收购全部股权
K={qU[_O acquisition of control 取得控制权
OTB$V k acquisition of fixed assets 购置固定资产
l$*=<tV acquisition of shell “买壳”
Q{QYB h& acquisition price 收购价
I NSkgOo act of God 天灾
Y`6r EA0 acting partner 执事合伙人
7{oe ->r active market 买卖活跃的市场；交投畅旺的市场；旺市
YYg) active partner 积极参与的合伙人
~Cc.cce5 active trading 交投活跃
% p?b rc actual circulation 实际流通
r$w Zt actual cost 实际成本
+]:2\TTGI actual expenditure 实际开支；实际支出
*FR$vLGn actual income 实际入息；实际收入；实际收益
qP*}.Sqk7 actual market 现货市场
utlpY1#q / actual price 现货价；实际价格
r' BAT 3 actual profit 实际利润
'j%F]C K actual quotation 实盘；实际价位；实际报价
Xl |1YX1&m actual year basis 按实际年度计算
E xHAY |UA actuals 实货
XH7x T@ actuarial investigation 精算调查
BsZ{|,oQnZ actuarial principle 精算原则
;oH ,~|K actuarial report 精算师报告
9H]_4?aX Actuarial Society of Hong Kong 香港精算学会
D~K;~nI actuarial valuation 精算师估值
Ap\ AP{S4 actuary 精算师
rAQF9O[ ad referendum agreement 暂定协议；有待覆核的协定
,%# ad valorem duty 从价税；按值征税
EA<}[4#jS ad valorem duty system 从价税制
|r RG=tG_' ad valorem fee 从价费
]7A X%EG3 ad valorem tariff 从价关税
lz |
64J additional allowance 额外免税额
}iBC@`mg( additional amount for unexpired risk 未过期风险的额外款额
_L.n, additional assessable profit 补加应评税利润
% 0:p)Z0 additional assessment 补加评税
tGc ya0RL additional commitment 额外承担
O$ !* %TL additional commitment vote 额外承担拨款
!wLg67X$
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k /EDc533d additional dependent parent allowance 供养父母额外免税额
%bb~Y" additional provision 额外拨款
~:sE:9$z additional stamp duty 附加印花税
qBk``! |s] additional tax 补加税罚款；补加税款
oCi
~P}r Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
CPazEe1S adjudged bankrupt 被裁定破产
S(eQ{r Ss adjudicated bankrupt 裁定破产人
Ja^ 5?Ar| adjudication fee 裁定费；评定印花税额手续费；评估契据费
@nV5.r0W}B adjudication of bankruptcy 裁定破产；宣告破产
! {_yaVF adjudication of insolvency 裁定无力偿还债务
x ;BbTBc > adjusted actual 经调整的实数；调整后的实数
E^ h=!RW{ adjusted current assets 经调整的流动资产；调整后的流动资产
q W^vz adjusted figure 经调整的数字；调整后的数额
6\d X adjusted liabilities 经调整的负债；调整后的负债
Md; /nJO~{ adjusted loss 经调整的亏损；调整后的亏损
VU!w!GN]Y adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
-[#n+`M adjusted profit 经调整的利润；调整后的利润
~bA,GfSn0 adjusted surplus 经调整的盈余额；调整后的盈余额
_.18 z+ adjusted value 经调整的价值；调整后的价值
SjcL#S($&Y adjustment 调整；修订；理算〔保险〕
BZ+-p 5]- adjustment centre 调剂中心
w3*-^: ?j adjustment lag 调整过程的时间差距；调整时差
\X}8 q adjustment mechanism 调整机制
S9Y[4*// adjustment of loss 亏损调整
YwT-T,oD adjustment process 调整过程；调整程序
5a8>g
[2U adjustment range 调整幅度
\Xg?Ug*9w administered exchange rate 受管制汇率
)+O r Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
wod/&!)] A administration expenses 行政费用
=F%RLpNU4 administration fee 手续费；行政费
2O""4_G administration in bankruptcy 破产管理
M7y| EB)) administration order 遗产管理令
)xl6,bq3 administrator 管理人；遗产管理人
f!GHEhQ9 administrator of the estate 遗产管理人
F#q&( admission of debt 债项承认书
"4}wnu6/ admission of proof 接纳债权证明
zDBD .5R; advance 放贷款项；垫付款项；预支款项；预付款项
:pKG\A advance account 暂支帐目；预付款帐户
o#i
]" advance compensation 预付补偿金
nf%4sIQ*x advance from shareholder 股东垫款
7$T8&Mh advance pending reimbursement 预支以待日后付还
&&RA4 advanced economy 先进经济体系
@]
.VQ<X|0 advancement 预付；预付财产
Q2'eQ0W{ o advances warrant 垫款令
M StX*Zw advancing 贷出
E)' 8U adverse balance 逆差
}B!cv {{ adverse exchange 逆汇
M?:\9DDd advertisement addressed to shareholders 在报章刊登的致股东通告
r:l96^xs advice for collection 托收通知书
Q^h5">P advice of drawing 提款通知书；汇票通知书
mb\t/p advice of payment 付款通知
XdIah<F2 Advisory Committee [Securities and Futures Commission]
]
V G?+ 谘询委员会〔证券及期货事务监察委员会〕
saK;[&I* Advisory Committee on Diversification 经济多元化谘询委员会
=&NOHT> affidavit 誓章；遗产申报誓章
H*U` affidavit of no receipt 述明无收款的誓章
z& 'f/w8 affiliate 联号；联营公司；附属公司
f~gSJ< t4 affiliated company 附属公司；联号；联营公司
Z$2L~j"=! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
]if;A ) ' affordability 负担能力
{/ UhUG African Development Bank [AfDB] 非洲开发银行
I"Q<n[g0' after-acquired property 事后取得的财产
ua& @GXv Z after-hours dealing 市后交易
z %2w(&1 after-tax profit 税后盈利；税后利润；税后溢利
Kmry=`=A agency agreement 代理协议
LcUl c)YH5 agency expenses 代理机构的开支
r\mPIr| agency fee 代理费
j 2}v} Agency Law 《代理法》
[yd6gH agent 代理人；承销人
W8/(;K`/ agent of company 公司代理人
,Aa|Bd]b
agent's fee 代理人费；经纪费
!UNNjBBP7 aggregate 总计；总数；总体数字
^87 42. aggregate amount 总款额；总额
?V+ wjw aggregate assets and liabilities 总体资产与负债
P > htQ aggregate at constant price 按固定价格计算的总体数字
i,OKf Xp aggregate demand 总需求
U)~#g'6:8 aggregate gross position 总持仓量
6VR18Y!y aggregate limit 总限额
r F8
hr aggregate of salaries tax 合计薪俸税
3q~Fl=|.o aggregate performance 总体表现；总体业绩
5~xeO@%I aggregate supply 总体供应
%Dyh:h aggregate surplus 总盈余
(|0b7 |'T aggregate total 整体总额
r@$B'CsLj aggregate value 总值；合计价值
6&],WGz aggregated basis 合计基准
9s
$PrF aggregated net chargeable income 合计应课税入息实额
^![{,o@"A aggregation 合并计算；合计；总和
&:8T$U V aggregation of incomes of husband and wife 夫妇入息合并计算
GVObz?Z]SB aggregation of property 财产的总和
&:a uB:b agio 差价；贴水
9t }xXk 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》
8eww7k^R Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
G2@KI- 《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》
)5i* /I\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;eR{tH / 4 《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(fd.m+_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Y\8+}g;KR 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@.o@-3k agreement for a settlement 授产协议
+u#Sl)F agreement for assignment 转让协议
hO;9Y|y agreement for sale 售卖协议；买卖协议
`@\^m_!} agreement for sale and purchase 买卖协议
{,v:
GMsm agreement for the payment of interest 支付利息协议
C9Wojo. agreement for the repayment of money 还款协议
|uQ[W17^N agreement of reinsurance 再保险协议
^Jtl;Q Agricultural Bank of China 中国农业银行
"`]'ZIx[R/ air passenger departure tax 飞机乘客离境税
PN 9^[X Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Ut;' Gk airport tax 机场税
z@`@I alcohol duty 酒精税
U$09p;~$Ww alienation 让与；让渡；转让
kk nhthJ alimony 生活费；赡养费
0.(M l5&e All Ordinaries Index [AOI] 所有普通股指数
<,-,? all risks 全险；综合险
7kM4Ei All Sales Record for Stock Market 《股票市场成交报告》
Qi|?d 7k0 Allied Capital Resources Limited 新联财务有限公司
vTcZ8|3 e all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&?}1AQAYg allocation letter 拨款信件
th Q J(w allocation of fund 分配款项；预留款项
+/Z0 allocation of profit 利润分配；溢利分配
P8]ORQ6 ZF allocation warrant 拨款令
C,='3^Nc allotment 分配；配股
ReqE?CeV allotment notice 股份配售通知；配股通知
8q*";>* allotment of shares 股份分配
<|Iyt[s allowable 可获宽免；免税的
5%qH 7[dx allowable business loss 可扣除的营业亏损
\!7 *(&yly allowable expenses 可扣税的支出
7uA\ &/
, allowance 免税额；津贴；备抵；准备金
'{ W3j^m7 allowance for debts 债项的免税额
K T%{G8Y@M allowance for depreciation by wear and tear 耗损折旧免税额
KE#$+,? allowance for funeral expenses 殡殓费的免税额
QB9A-U <J allowance for inflation 为通货膨胀而预留的款项；通胀准备金
.J:;_4x allowance for repairs and outgoings 修葺及支出方面的免税额
#}j]XWy allowance to debtor 给债务人的津贴
Av[Ud
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X=#It&m%s alternate trustee 候补受托人
&$Ci}{{n# amalgamation 合并
-PXoMZx% ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7A[Ogro ambit of charges 征税范围；收费范围
$ %;jk amended valuation 经修订的估值
Wa{%0inZ American Commodities Exchange 美国商品交易所
hJ4S3b American Express Bank Limited 美国运通银行
r?]%d! American Stock Exchange 美国证券交易所
#O><A&FrF` amortization 摊销
s%bUgO%& amount due from banks 存放银行同业的款项
cyHhy_~R amount due from banks abroad 存放海外银行同业的款项
u:eW0Ows" amount due from holding companies 控股公司欠款
7>KQRLw amount due from local banks 存放本港银行同业的款项
[DL|Ht> amount due to banks 银行同业的存款
tUrNp~ve, amount due to banks abroad 海外银行同业的存款
?0 m?7{ amount due to holding companies 控股公司存款
$BaK'7=3* amount due to local banks 本港银行同业的存款
2gH _$ amount due to outport banks 外埠银行同业的存款
m/KjJ"s, amount for note issue 发行纸币的款额
,=x
RoXYB} amount of bond 担保契据的款额
?}v}U^ amount of consideration 代价款额
lnjL 7x amount of contribution 供款数额
0hb/`[Q
amount of indebtedness 负债款额
5C* ?1&
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ifd}]UMQ amount of rates chargeable 应征差饷数额
8e N%sm amount of share capital 股本额
rF' <r~Lw amount of sums assured 承保款额
$oc9
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q:W q8 amount of vote 拨款数额
{Bc#?n amount payable 应付款额
=_uol8v amount receivable 应收款额
?|)rv Amsterdam Stock Exchange 阿姆斯特丹证券交易所
gDM Ac/V`l analysis 分析
6g8M7<og9R ancillary risk 附属风险
p ^](3Vi( annual account 周年帐目；周年帐目报表；年度决算；年结
R^|!^[WE annual accounting date 年结日期
9 Dy)nm^ annual allowance 每年免税额；年积金；年度津贴；年津
{DSyV: annual balance 年度余额
6G$/NW=L annual disposable income 每年可动用收入
t+jIHo annual estimates 周年预算
hO%Y{Gg annual fee 年费
we
}#Ru* annual general meeting 周年大会
_J` |<}?t; annual growth rate 年增率；每年增长率
*J.c $1#h annual long-term supplement 长期个案每年补助金
e7h\(`J0lj annual pensionable emolument 可供计算退休金的年薪
H a90 annual report 年报
TdNsyr}JG Annual Report on the Consumer Price Index 《消费物价指数年报》
x{~_/;\p 3 annual return 周年报表；周年申报表；每年报税表格
e{:86C!d) Annual Return Rules 《周年报表规则》
'}@e5^oL annual review of consumer prices 每年消费物价回顾
&Q<EfB annual roll-forward basis 逐年延展方式
8b{U
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f8R+7Ykx annual statement 年度报表；年度决算表
sN;(/O 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
9A(n _Rs7? annuitant 年金受益人
G]at{(^Vz annuity 年金
EgFl="0 annuity contract 年金合约
l<s :%%CX annuity on human life 人寿年金
" S ?Km antecedent debt 先前的债项
>J9IRAm}sc ante-dated cheque 倒填日期支票
JXlTN[O anticipated expenditure 预期开支
8
H,_vf anticipated net profit 预期纯利
2V
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i_|h{JK) anti-inflation measure 反通货膨胀措施
*m iONc anti-inflationary stance 反通货膨胀立场
Pu1GCr( apparent deficit 表面赤字
)_X;9% L7 apparent financial solvency 表面偿债能力
4(m/D>6: apparent partner 表面合伙人
Zp ^)_ 0 application for personal assessment 个人入息课税申请书
LH bZjZ2 application of fund 资金应用
%f_FGh application to release as liquidator and to destruct the books of accounts and documents
tP &{ J^G 申请免除清盘人职务及毁灭帐簿与文件
7 FEzak' appointed actuary 委任精算师
hT \p)w appointed auditor 委任核数师；委任审计师
~WzMK appointed trustee 委任的受托人
XSD"/_ xD appointer 委任人
? Ozk^#H[ apportioned pro rata 按比例分摊
$_ST:h&C apportionment 分配；分摊
$:qI&)/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
MacL3f apportionment formula 分摊方程式
[O.LUR; apportionment of estate duty 遗产税的分摊
MoZU(j appraisal 估价；评估
\ x3^ appreciable growth 可观增长
=ltbS f7 appreciable impact 显着影响
TXA . 6e appreciable increase 可观增长
H't `Q&]a
appreciation 增值；升值
GjG{ qR appreciation against other currencies 相对其他货币升值
c& 9+/JYMo appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[3 Wsc`Q appreciation tax 增值税
K!pxDW} appropriation 拨款；拨用；拨付
~v O'p appropriation account 拨款帐目
ZJ;wRd@ Appropriation Bill 拨款法案
n%7 A;l!{ appropriation-in-aid system 补助拨款办法
?, .HA@T% approved assets 核准资产
\Mobq approved basket stock 认可一篮子证券
---Ks0\V approved budget 核准预算
aa%Yk" V @ approved charitable donation 认可慈善捐款
U@ 1#!ZZ6 approved charitable institution 认可慈善机构
pE9aT5
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#p11D=
@[ approved estimates 核准预算
u40b?
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approved estimates of expenditure 核准开支预算
oVKsic? approved overseas insurer 核准海外保险人
]9bh+ approved overseas trust company 核准海外信托公司
-U/I'RDLEz approved pooled investment fund 核准汇集投资基金
$}^Rsv( approved provident fund scheme 认可公积金计划
m0dFA <5- approved provision 核准拨款
gt] . rwo" approved redeemable share 核准可赎回股份
}dV9%0s! approved regional stock 认可地区性证券
uJ2C+$=Ul approved retirement scheme 认可退休金计划
\c5#\1< approved subordinated loan 核准附属贷款
'p4da2% arbitrage 套戥；套汇；套利
BaNU}@ arbitrageur 套戥者；套汇者
jM|YW*zNZ arbitrary amount 临时款项
PM#$H arrangement 措施；安排；协定
V\e13cL] arrears 欠款
`?Y_0Nh> arrears of pay 欠付薪酬
d;@E~~o?B] arrears of revenue 逾期未收税款；逾期未收的帐项
^sr:N5~z` articles of association 组织章程；组织细则；组织章程细则
C*Y
:w Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_47j9m]f ascertainment of profit 确定利润
/6Jy'"+'0 "Asia Clear" “亚洲结算系统”
3G:NZ) p Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,"v)vTt Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Z<$E.## Asian Development Fund [ADF] 亚洲发展基金
8 `R +y Asian dollar bond 亚洲美元债券
D}k-2RM2k Asian dollar market 亚洲美元市场
'#pMEVP Asian dollar rate 亚洲美元利率
E@\d<c. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
h^.tom g8 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
//`cwnjp asked price 沽盘；喊价；索价；卖方报价
mmpr]cT@'k assessable income 应评税入息
B.C H9M assessable loss 应评税亏损
YUP%K!k assessable profit 应评税利润
ai<MsQQ:= assessable value 应评税值
FV vv assessed profit 估定利润
'p|Iwtjn> assessed value 经评估价值
oF 1W}DtA assessment 评税；评定；估价；评税单
khKv5K#) assessment number 评税编号；估价编号
cq@_*:~Or assessment of additional tax 补加税评税
3. K {T assessment of performance 业绩评估；实绩评价
Lk8W&|;0| Assessor 评税主任
l&e5_]+% asset price bubbles 资产价格泡沫
zx_O"0{5 asset-backed securities 具资产保证的证券
-Ib + #pX assets accretion 资产增值
auyKLT3C assets and liabilities 资产与负债
?-RoqF assets betterment statement 资产递增表；资产改进表
3_R assets lending 实物放款；有抵押贷款
3<~2"@J assets of the company passing on the death 死者去世时转移的公司资产
QTrlQH &p assets pledged as security for liabilities 用作负债抵押的资产
3& fIO assets portfolio 资产投资组合
u+I r:k assets price 资产价格
/w }B07. assets quality 资产质素
D=q;+, Pc assets realization 资产变现
O[5_ 9W
4 assets refinancing arrangement 资产再集资安排
d-#u/{jG) assets securitization 资产证券化
F'Y 2f6B assets situated outside Hong Kong 在香港以外地方的资产
`lV assets stripping 削减资产；拆卖资产
9FIe W[ assets value 资产值
jU3 ;jm.) assignee 承让人
|4?}W , assignment 转让；转让书；转让契
'o#J>a~!9L assignment of interest 权益转让
!txELA ~24 assignment of letters patent and trade mark 专利证书及商标转让
N.Wdi assignment of property 物业转让；物业转让书
Ndug9j\2 assignment right 转让权
a2 klOX{ assignor 转让人
qk+{S[2j associate 有联系的人；有关连人士；相联者；合伙人；联系人
?( dYW7S Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
#$vhC u<I associate member 附属会员
"Wn?8vR associated body corporate 相联法人团体
w $U/;C associated company 相联公司；联属公司
foP>w4pB associated corporation 相联法团
bN7 UO Association of Chartered Certified Accountants [ACCA] [United Kingdom]
aJa^~*N/Aa 公认会计师公会〔英国〕
=p&'_a^$ Association of Futures Exchange Brokers 香港期货经纪协会
zb~MF_ &gE Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
f2w=ln association of underwriters 承保人组织
C^\*|=*\ assumption of control 接管
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gx2 assurance 担保；保险；转易；转易书
~y-vKCp| assurance of interest 权益的转易
y
T1Qep at 19XX price 按一九ＸＸ年价格计算
/i~^LITH at a discount 按赔价计算；按贴水价格计算；打折扣
lu@>?,< at a premium 按溢价计算；按升水价格计算
SJ W P8+ at call 通知付款；按通知
'Kso@St`o at constant market price 按固定市价计算
>kDd WgRQ at constant price 按固定价格计算
5[j!\d }U at cost 按成本计算
eV {FcJha at current market price 按当时市价计算；按现时市价计算
zcD_}t_K at current price 按当时价格计算；按现时价格计算
==jw3_W at factor cost 按要素成本计算；按生产要素成本计算
&8_#hne_ at money-of-the-day price 按付款当日价格计算
R{O E{8; at or better 按指定或较佳价位〔买卖指令〕
:hhE=A>X at par 按面值计算；平价
jcv1z v. at sight 见票即付
$ DZQdhv at the close 按收市盘
1N$gE at the opening 按开市盘
]Re ~V{uh attestation 见证；见证条款
sG1]A:_<C at-the-money option 平价期权
ap$ tu3j attorney 受权人；受托代表人
YaJ{"'} attornment 新拥有人承认书
!qw=I( attributable profit 可归属利润
~q_+;W. attributable share value 可归属股份价值
@y\{<X.F\1 Auckland Stock Exchange 奥克兰证券交易所
vo( j@+dz auction 拍卖
?lwQne8/ auctioneer 拍卖商
(P>e Ww\0 audit 审计；核数
o"ah\"#el Audit Commission 审计署
w[$nO# Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
b\0Q: 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〕
Vg,>7?]6h audit review 帐目审查
q
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UUuyF Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
wq_oh*"
audited account 审计帐目；经审计的帐目
Y1E>T-Ma audited annual account 经审计的周年帐目
q[|`&6B audited balance sheet 经审计的资产负债表
3Llj_lf auditor 核数师；核数主任；审计师
Zqs-I 8y auditor's certificate 核数师证明书；审计师证明书
a6k(O8Ank3 auditor's report 核数师报告；审计师报告
k'I_,Z<, Aussie bond 澳元债券
/E4 }d =5L austerity budget 紧缩预算
,8"[ /@ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
C}P
\kDM Australia All Ordinaries Index 澳洲所有普通股票指数
?'/5%f` Australian Dollar [AUD] 澳元
ox=7N{+`J Australian Options Market 澳大利亚期权市场
F)5B[.ce Australian Securities Commission 澳洲证券事务监察委员会
!|:q@|-
%@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
t|U2 ws# Australian Stock Exchange 澳大利亚证券交易所
QH' [ ( Austrian Schilling [ATS] 奥地利先令
n \"LN3 authentication 认证；鉴证
7" STS7_ authority to purchase 委托购买证；委购书
$H:h (ia: authorization 认可；核准；授权；授权书
Qdr-GODx authorization by direction 指示授权
-z 5k4Y authorization by instruction 指令授权
.kKwdqO+zB authorization by warrant 令状授权
~!d)J authorization of unit trust 单位信托的认可
g\{! 21M authorized agent 指定代理人
:k )<1ua authorized capital 法定资本
eZod}~J8 authorized clerk 出市员
nC!^,c authorized dealer 认可交易商
L,A-G"z0Z authorized financial institution 认可财务机构
X@AkA9'fq authorized fund 认可基金
s^?sJUj authorized fund house 获授权的基金公司；认可基金公司
qD%&\ZT authorized institution 认可机构
-b>O4_N authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
n `T[eb~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
NDa|., authorized insurer 获授权保险人；获认可承保人
0G\myv authorized investment 特准投资项目
K J^GUqVl authorized person 获授权人
=U7D}n
hS- authorized representative 获授权代表
9H%xZ(`vN authorized share capital 法定股本
Y$$?8xr
~ automated quotation system 自动报价系统
2l(j
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vgW1hWmHJ 自动交易系统〔香港期货交易所有限公司〕
Cz);mOb%M% automatic adjustment mechanism 自动调整机制
4Z~Dxo automatic adjustment system 自动调整系统
^21f^>k( Automatic Clearing House 自动票据交换所
5F sj_wFk automatic exchange rates accumulation system 自动化汇率累集系统
o4 g Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9PGR#!!F$ automatic teller machine [ATM] 自动柜员机
"gikX/Co= autopay 自动转帐
iN4'jD^oP available assets 可用资产
Qp{-!* available fiscal reserve 现存财政储备
6ym)F!t8l available profit 可用利润
|wb(rua Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?| LB:8
average 平均；平均数；海损
hGo|2@sc average basic salary 平均基本薪金
W>wi;Gf# average consumer expenditure 平均消费开支；一般消费开支
2-c0/?_4 average cost 平均成本
d~Ry> average cost of land production 增辟土地平均成本
H'\ E A(v+ average daily turnover 平均每日成交额
Hh;6B!z b+ average daily wage rate 平均每日工资率
v_h*:c average expenditure pattern 平均开支模式
:;WDPRx average growth rate 平均增长率
J9=0?^v-:B average net fixed assets 固定资产平均净值
JIKxY$GS average of relatives 相对价格平均数
ZpctsC z] average price 平均价格
J'c9577$ average propensity to consume 平均消费倾向；一般消费倾向
5"~^;O average propensity to save 平均储蓄倾向；一般储蓄倾向
LqsJHG average rate 平均率
^r
:A^q average revenue 平均收入；平均收益
)9 jQ_ average stock 平均库存；平均存货
/ lM~K: average yearly rent 平均年租
(<JDD ]J avoidance of double taxation 避免双重课税
C$ `Y [w avoidance of tax 避税
