A:
E:4`x_ ~qQ A share Ａ股；甲类股份
dn$1OhN8M abatement of tax 减税；减扣免税额
`"H!=` ABN AMRO Bank N.V. 荷兰银行
Me yQ`% above-the-line expenditure 线上项目支出；经常预算支出
vi4u ` above-the-line receipt 线上项目收入；经常预算收入
2al%J% ABSA Asia Limited 南非联合亚洲有限公司
!Y!Cv % absolute change 绝对数值变更
@JT9utct absolute expenditure 实际开支
ylLQKdcL absolute guideline figure 绝对准则数字
8/U=~*` _ absolute interest 绝对权益
'I( $IM absolute order of discharge 绝对破产解除令
Q7&Yy25 absolute profit margin 绝对利润幅度
uaNJTob absolute value 实值；绝对值
{\ P$5O{% absolutely vested interest 绝对既得权益
W)1)zOD absorbed cost 已吸收成本；已分摊成本
LH"MJWO J absorption 吸收；分摊；合并
apa~ Is1 absorption rate 吸收率；摊配率；分摊率
7S7gU\qOj ACB Finance Limited 亚洲商业财务有限公司
/S$p_7N acceptable form of reciprocity 合理的互惠条件
:HYqm*v ;W acceptable rate 适当利率；适当汇率
bWt>tEnf acceptance agreement 承兑协议
vI{JBWE,S acceptance for honour 参加承兑
_2q4Aaz a acceptor 承兑人；接受人；受票人
*;Dd:D9 acceptor for honour 参加承兑人
1s-k =3) accident insurance 意外保险
skR/Wf9DH Accident Insurance Association of Hong Kong 香港意外保险公会
i Ui{)xa2 accident insurance scheme 意外保险计划
I$\dT 1m$ accident year basis 意外年度基准
? Bq"9*q accommodation 通融；贷款
:7D &=n ) accommodation bill 通融票据；空头票据
jRm:9`.Q accommodation party 汇票代发人
P_j ?V"i< account balance 帐户余额；帐户结余
_Hl[Fit<j1 account book 帐簿
Y]{<IF:
account collected in advance 预收款项
7e/Uc!&* account current book 往来帐簿
1B+MCt4 account of after-acquired property 事后取得的财产报告
Zd1+ZH account of defaulter 拖欠帐目
" V&2 g? account payable 应付帐款
!
o:m*: account payee only [A/C payee only] 只可转帐；存入收款人帐户
M-K<w(,X account receivable 应收帐款
>{~W" account receivable report 应收帐款报表
PYkcGtVa_ account statement 结单；帐单；会计财务报表
k[6@\D- account title 帐户名称；会计科目
ve.iyr accountant's report 会计师报告
SGZOfTcY Accountant's Report Rules 会计师报告规则
A,W- =TC accounting and auditing procedure 会计与审计程序；会计与核数程序
_K )B Accounting Arrangements 《会计安排》
zawU accounting basis 会计基础
RU,f|hB 4 accounting by Official Receiver 破产管理署署长呈交的帐目
mk~i (Ee Accounting Circular 《会计通告》
K%Mm'$fTw accounting class 会计类别
WiH%UR FB accounting date 记帐日期；会计结算日期
a^ < accounting for money 款项核算
({yuwH?tH Accounting Officer 会计主任
Cmm"K[>Rx accounting period 会计报告期；会计期
d;Z<") accounting policy 会计政策；会计方针
>T%Jlj3ZG accounting practice 会计惯例
KM g`O3_16 accounting principle 会计准则
=%znY`0b56 accounting record 会计记录
TgSU}Mf)a accounting report 会计报告
X1]&j2WR Accounting Services Branch [Treasury] 会计事务部〔库务署〕
W'E!5T^ Accounting Society of China 中国会计学会
=5b5d accounting statement 会计报表
[z]@ <99/ accounting system 会计制度；会计系统
p/: )Z_ accounting transaction 会计事项；帐务交易
D'YF [l accounting treatment 会计处理
v'a]SpE5 accounting year 会计年度
|A8 Ar 7 ) accretion 增值；添加
?cG+rC% accrual 应计项目；应累算数目
r42[pi]F accrual basis 应计制；权责发生制
a_^3:}i~D accrual basis accounting 应计制会计；权责发生制会计
f_Y[I : accrue 应累算；应计
n&i WYECz accrued benefit 应累算利益
#] vq
<Y accrued charges 应计费用
*DLv$/(0 accrued cumulative preference share dividend 应累算的累积优先股股息
p> Ju)o accrued expenses 应累算费用
'&W`x5`t accrued interest payable 应付利息；应计未付利息
<]b}R;9v accrued interest receivable 应收利息；应计未收利息
j?jEWreq]~ accrued right 累算权益
Dj;h!8t. accruing profit 应累算的利润
>MUwT$szs accumulated fiscal reserve 累积财政储备
: :uD%a zd accumulated profit 累积利润；滚存溢利
/R8>f accumulated reserve 累积储备
RV.z xPw>> accumulation of surplus income 累积收益盈余
$|C%G6!s?@ acquired assets 既得资产
4\pi<#X acquisition 收购；购置；取得
*ys @ 'Ai? acquisition cost 购置成本
5>t& )g acquisition expenses 购置费用
79~,KFct acquisition of 100% interest 收购全部股权
I}p u N! acquisition of control 取得控制权
Xj&{M[k< acquisition of fixed assets 购置固定资产
d0>V^cB '? acquisition of shell “买壳”
~=Z& l acquisition price 收购价
K8pfk*NZ_@ act of God 天灾
-WB? hmx acting partner 执事合伙人
QB R9BR active market 买卖活跃的市场；交投畅旺的市场；旺市
)?%FU?2jrn active partner 积极参与的合伙人
Z_iu^ Q active trading 交投活跃
#-'=)l}i1A actual circulation 实际流通
i 6kW"5t actual cost 实际成本
iVd*62$@$ actual expenditure 实际开支；实际支出
MnO,Cd6{%d actual income 实际入息；实际收入；实际收益
+o?.<[>!GR actual market 现货市场
h.%VWsAO7 actual price 现货价；实际价格
@\i6m]\X actual profit 实际利润
R I:x`do actual quotation 实盘；实际价位；实际报价
VD,F?L! actual year basis 按实际年度计算
6.6~w\fR8 actuals 实货
yH|ucN~k5S actuarial investigation 精算调查
T73oW/.0X? actuarial principle 精算原则
r%xp^j} actuarial report 精算师报告
.lb2`!'r& Actuarial Society of Hong Kong 香港精算学会
f/Grem actuarial valuation 精算师估值
V3$!`T}g4 actuary 精算师
G`R Ed-Z[ ad referendum agreement 暂定协议；有待覆核的协定
Fh? ;,Z ad valorem duty 从价税；按值征税
$ e+@9LNK ad valorem duty system 从价税制
"}\2zub9 ad valorem fee 从价费
5w gtc ~ ad valorem tariff 从价关税
Q# }} 1}Ja additional allowance 额外免税额
Umm_FEU#] additional amount for unexpired risk 未过期风险的额外款额
%bt2^ additional assessable profit 补加应评税利润
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8D}5 [& additional assessment 补加评税
e=%7tK* additional commitment 额外承担
(gNI6; P;} additional commitment vote 额外承担拨款
C N"V w additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Vt5%A}.VQ additional dependent parent allowance 供养父母额外免税额
w(J-[t118 additional provision 额外拨款
@!Il!+^3 additional stamp duty 附加印花税
teUCK(;23 additional tax 补加税罚款；补加税款
$.QnM Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
H+F?)VX}oA adjudged bankrupt 被裁定破产
T5z %X:VD( adjudicated bankrupt 裁定破产人
Bt Bo%t& adjudication fee 裁定费；评定印花税额手续费；评估契据费
x1/Usupi adjudication of bankruptcy 裁定破产；宣告破产
c?}C { adjudication of insolvency 裁定无力偿还债务
3! dD !' adjusted actual 经调整的实数；调整后的实数
LOX[h$ adjusted current assets 经调整的流动资产；调整后的流动资产
7 Fq mT
adjusted figure 经调整的数字；调整后的数额
9u1_L`+b adjusted liabilities 经调整的负债；调整后的负债
T?) U| adjusted loss 经调整的亏损；调整后的亏损
~r]ZD) 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
) 3.udx adjusted profit 经调整的利润；调整后的利润
9'3bzhT$ adjusted surplus 经调整的盈余额；调整后的盈余额
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U~ adjusted value 经调整的价值；调整后的价值
`tVBV :4\ adjustment 调整；修订；理算〔保险〕
-v&Q 'a adjustment centre 调剂中心
MCurKT<pQ adjustment lag 调整过程的时间差距；调整时差
1ScfX\ F= adjustment mechanism 调整机制
BNyDEFd adjustment of loss 亏损调整
T)3#U8sT adjustment process 调整过程；调整程序
MQQiQ 2 adjustment range 调整幅度
$B~a*zZ7 administered exchange rate 受管制汇率
CUnZ}@?d Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
' h O+ b administration expenses 行政费用
z Rz#0 administration fee 手续费；行政费
8 !3+Obj administration in bankruptcy 破产管理
c500:OSB administration order 遗产管理令
To]WCFp6@ administrator 管理人；遗产管理人
j 6/ 3p|E administrator of the estate 遗产管理人
{A O3o<-h admission of debt 债项承认书
|QAmN> 7U admission of proof 接纳债权证明
>%qGK-_ advance 放贷款项；垫付款项；预支款项；预付款项
18}L89S> advance account 暂支帐目；预付款帐户
bsr advance compensation 预付补偿金
(^qcX;- advance from shareholder 股东垫款
*7ap[YXZ\w advance pending reimbursement 预支以待日后付还
8ji!FZ f advanced economy 先进经济体系
,G"?fQ7z R advancement 预付；预付财产
m]Z+u e advances warrant 垫款令
&'WgBjP advancing 贷出
*#N%3:@T adverse balance 逆差
U^ VFHIm adverse exchange 逆汇
uji])e MN~ advertisement addressed to shareholders 在报章刊登的致股东通告
/#
0@C[9 advice for collection 托收通知书
5;`([oX|_ advice of drawing 提款通知书；汇票通知书
?TMo6S U advice of payment 付款通知
t82Bp[t Advisory Committee [Securities and Futures Commission]
IhM-a
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y5 谘询委员会〔证券及期货事务监察委员会〕
CS50wY Advisory Committee on Diversification 经济多元化谘询委员会
S&_ZQLiQ$ affidavit 誓章；遗产申报誓章
_]j=[|q 9 affidavit of no receipt 述明无收款的誓章
cn<9!2a affiliate 联号；联营公司；附属公司
`WWf?g affiliated company 附属公司；联号；联营公司
4yQ4lU,r affirmation [estate duty] 非宗教式宣誓〔遗产税〕
W;~^3Hz6 affordability 负担能力
%- %/3 African Development Bank [AfDB] 非洲开发银行
,{J2i #g< after-acquired property 事后取得的财产
_= U XNr8S after-hours dealing 市后交易
SK;f #quUQ after-tax profit 税后盈利；税后利润；税后溢利
@faf agency agreement 代理协议
6@H& S agency expenses 代理机构的开支
L
nw+o} agency fee 代理费
D Sd 5 ? Agency Law 《代理法》
5w}xjOYIjV agent 代理人；承销人
-| J?- agent of company 公司代理人
:eHh } agent's fee 代理人费；经纪费
xqP0Z) ,Ow aggregate 总计；总数；总体数字
BAzc'x&< aggregate amount 总款额；总额
Gg5vf]VFo aggregate assets and liabilities 总体资产与负债
"
8;D^ aggregate at constant price 按固定价格计算的总体数字
/Klwh1E aggregate demand 总需求
p"q-sMYl aggregate gross position 总持仓量
LFen!FnM aggregate limit 总限额
B^h]6Z/O aggregate of salaries tax 合计薪俸税
eFsku8$< aggregate performance 总体表现；总体业绩
oWs&W aggregate supply 总体供应
Y8\Ms^rz aggregate surplus 总盈余
\Q^\z
aggregate total 整体总额
+=\S "e[F aggregate value 总值；合计价值
SkvKzV.R; aggregated basis 合计基准
G`6 U t aggregated net chargeable income 合计应课税入息实额
3AWB Y .
aggregation 合并计算；合计；总和
<Y~V!9(~{Q aggregation of incomes of husband and wife 夫妇入息合并计算
' ? yZ,t aggregation of property 财产的总和
}!n<L:njX agio 差价；贴水
oJ6
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J)'6 z Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
: JW~$4 《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》
"q#(}1Zd Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Bfi9%:eG 《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》
KC }B\~ + Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`+"QhQ4 w 《香港政府和大韩民国政府关于相互促进和保护投资协定》
-7 =pb#y agreement for a settlement 授产协议
~\ie/}zYj agreement for assignment 转让协议
bpUN8BI[T agreement for sale 售卖协议；买卖协议
;pAkdX&b agreement for sale and purchase 买卖协议
<=A&y5o agreement for the payment of interest 支付利息协议
_QXo4z!a8 agreement for the repayment of money 还款协议
QXXcJc~ agreement of reinsurance 再保险协议
pKr3(5~ Agricultural Bank of China 中国农业银行
JXPn
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air passenger departure tax 飞机乘客离境税
@ o;m!CYB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
.~b6wi&n airport tax 机场税
f fE%{B? alcohol duty 酒精税
" _H& p alienation 让与；让渡；转让
m1daOeZ]P alimony 生活费；赡养费
N|[a<ut< All Ordinaries Index [AOI] 所有普通股指数
v]!|\] all risks 全险；综合险
2cy{d|c All Sales Record for Stock Market 《股票市场成交报告》
+|#:*GZ Allied Capital Resources Limited 新联财务有限公司
B Oh&Db* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
egr@:5QwZ{ allocation letter 拨款信件
/JveN8L% allocation of fund 分配款项；预留款项
Y J1 P5u: allocation of profit 利润分配；溢利分配
/f0_mi,bD allocation warrant 拨款令
_fMooI)U1 allotment 分配；配股
NA0hQGN} allotment notice 股份配售通知；配股通知
ry7(V:ic allotment of shares 股份分配
z,2m 7C allowable 可获宽免；免税的
Dt r'X@U allowable business loss 可扣除的营业亏损
b[*d i{? - allowable expenses 可扣税的支出
ve K allowance 免税额；津贴；备抵；准备金
vP,WV9Q1u allowance for debts 债项的免税额
F},JP'\X allowance for depreciation by wear and tear 耗损折旧免税额
RKj A`cJ allowance for funeral expenses 殡殓费的免税额
-09<; U allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|/p ^e allowance for repairs and outgoings 修葺及支出方面的免税额
9wtl|s%A % allowance to debtor 给债务人的津贴
Y~J q ! alteration of capital 资本更改
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!<bC alternate trustee 候补受托人
"QiUuD= amalgamation 合并
gO$!_!@LM ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
hp>me*vzr ambit of charges 征税范围；收费范围
a,}{f] amended valuation 经修订的估值
`bH Eu"(, American Commodities Exchange 美国商品交易所
uQ8]j .0 American Express Bank Limited 美国运通银行
:+-s7'!4 American Stock Exchange 美国证券交易所
JVXBm] amortization 摊销
jkD5Z`D amount due from banks 存放银行同业的款项
& VQwu O amount due from banks abroad 存放海外银行同业的款项
6fkL@It amount due from holding companies 控股公司欠款
ZnmBb_eX amount due from local banks 存放本港银行同业的款项
r *tGT_/6 amount due to banks 银行同业的存款
8eLNKgc amount due to banks abroad 海外银行同业的存款
):.]4n{L amount due to holding companies 控股公司存款
D ORFK amount due to local banks 本港银行同业的存款
g$]9xn#_[ amount due to outport banks 外埠银行同业的存款
VF[]E0=u6 amount for note issue 发行纸币的款额
!PQ@"L)p amount of bond 担保契据的款额
BF]b\ /I amount of consideration 代价款额
DtZkrj)D/ amount of contribution 供款数额
A#8/:t1AW amount of indebtedness 负债款额
'etCIl3 amount of principal of the loan 贷款本金额
TcGxm7T amount of rates chargeable 应征差饷数额
Zu+Z7@$}/ amount of share capital 股本额
9I
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amount of sums assured 承保款额
+VU,U`W amount of variation 变动幅度
lI&0
V5 amount of vote 拨款数额
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9W"A= amount payable 应付款额
D rB= amount receivable 应收款额
&}P62& Amsterdam Stock Exchange 阿姆斯特丹证券交易所
! { )H analysis 分析
!hJKI.XH ancillary risk 附属风险
,:;_j<g`e annual account 周年帐目；周年帐目报表；年度决算；年结
xQ$*K]VP annual accounting date 年结日期
v"bOv"!al annual allowance 每年免税额；年积金；年度津贴；年津
yWX:`*GV annual balance 年度余额
HPt" annual disposable income 每年可动用收入
T> 1 E annual estimates 周年预算
W=G[hT5L{ annual fee 年费
KH[%HN5v annual general meeting 周年大会
85H8`YwPh annual growth rate 年增率；每年增长率
$/pd[ H[{ annual long-term supplement 长期个案每年补助金
lYJ]W[! annual pensionable emolument 可供计算退休金的年薪
Y> 7/>x6 annual report 年报
<M 7WWtmx Annual Report on the Consumer Price Index 《消费物价指数年报》
?=
ulf GrY annual return 周年报表；周年申报表；每年报税表格
^WUF3Q**OU Annual Return Rules 《周年报表规则》
' ;$2j ~ annual review of consumer prices 每年消费物价回顾
vB#3jI annual roll-forward basis 逐年延展方式
? ZN8K u annual salary 年薪
%Rg8 4tz annual statement 年度报表；年度决算表
<0lfkeD 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
rb,&i1
annuitant 年金受益人
ph3[}><6 annuity 年金
M6g!bK2l annuity contract 年金合约
N4$0ptz#}G annuity on human life 人寿年金
'rz*mR8 antecedent debt 先前的债项
#X|'RL($ ante-dated cheque 倒填日期支票
H!s &]b anticipated expenditure 预期开支
n:; 2Z anticipated net profit 预期纯利
Z T|E1[Q anticipated revenue 预期收入
~+4 OG 0 anti-inflation measure 反通货膨胀措施
#V~r@, anti-inflationary stance 反通货膨胀立场
bup;4~ g apparent deficit 表面赤字
Ig S.U apparent financial solvency 表面偿债能力
c%v%U & apparent partner 表面合伙人
/Nxy?g|, application for personal assessment 个人入息课税申请书
s V{[~U,| application of fund 资金应用
;O. U-s application to release as liquidator and to destruct the books of accounts and documents
`` zg |h 申请免除清盘人职务及毁灭帐簿与文件
O5e9vQ H appointed actuary 委任精算师
Gn&)*qCO appointed auditor 委任核数师；委任审计师
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ko%c_p appointed trustee 委任的受托人
\|wV Ii appointer 委任人
\ 1|T apportioned pro rata 按比例分摊
~>+}(%<, apportionment 分配；分摊
0 y6nMI Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
2MJ0 [9 apportionment formula 分摊方程式
$~U_VQIA^ apportionment of estate duty 遗产税的分摊
yyBfLPXZ appraisal 估价；评估
}Z%*gfp appreciable growth 可观增长
\O\onvEa appreciable impact 显着影响
r@iGM Jx$ appreciable increase 可观增长
xe%+Yb] appreciation 增值；升值
I`FH^= appreciation against other currencies 相对其他货币升值
L5PN]<~T appreciation of the exchange value of Hong Kong dollar 港元汇值上升
P 7 gS
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JYKaF6bx8 appropriation 拨款；拨用；拨付
h-#Glse< appropriation account 拨款帐目
q/&Z6LJ) Appropriation Bill 拨款法案
]D(%Ku,O% appropriation-in-aid system 补助拨款办法
DBVe69/S approved assets 核准资产
@(oz`|* approved basket stock 认可一篮子证券
l |\Q~ D!o approved budget 核准预算
_DH,$evS% approved charitable donation 认可慈善捐款
.D>%- approved charitable institution 认可慈善机构
[UFLL:_sC approved currency 核准货币；认可货币
fMhMB |W. approved estimates 核准预算
J6&;pCAi approved estimates of expenditure 核准开支预算
`MEH / approved overseas insurer 核准海外保险人
O cm approved overseas trust company 核准海外信托公司
:)%Vah u approved pooled investment fund 核准汇集投资基金
1Te: &d approved provident fund scheme 认可公积金计划
Xg op1 approved provision 核准拨款
Xc`'i@FX approved redeemable share 核准可赎回股份
X} g!Lp approved regional stock 认可地区性证券
-pcYhLIn approved retirement scheme 认可退休金计划
!3d +"tL
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1*(^<x+n arbitrage 套戥；套汇；套利
Qm ;ip E arbitrageur 套戥者；套汇者
iB[%5i- arbitrary amount 临时款项
| >VDMezy arrangement 措施；安排；协定
HR)joD*q;[ arrears 欠款
; h] zN arrears of pay 欠付薪酬
`O0v2?/f0 arrears of revenue 逾期未收税款；逾期未收的帐项
= V%s ^ articles of association 组织章程；组织细则；组织章程细则
.:$%3#N$(Y Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}1 Q]C"hY ascertainment of profit 确定利润
piY=(y&3 "Asia Clear" “亚洲结算系统”
V,{ydxfB Asia Commercial Bank Ltd. 亚洲商业银行有限公司
(hdP(U77 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
yO$ ]9 Asian Development Fund [ADF] 亚洲发展基金
TzerAX^ Asian dollar bond 亚洲美元债券
uFG]8pj2V1 Asian dollar market 亚洲美元市场
3'*SSZmnOB Asian dollar rate 亚洲美元利率
m9xO& @#vx Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
O`~T:N| D Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
36.L1!d)pE asked price 沽盘；喊价；索价；卖方报价
=U3 !D;XP assessable income 应评税入息
k`kmmb> assessable loss 应评税亏损
%6dFACv assessable profit 应评税利润
; l+3l
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%w_h8 assessed profit 估定利润
(g4.bbEm assessed value 经评估价值
P\N$TYeH assessment 评税；评定；估价；评税单
+'Tr>2V assessment number 评税编号；估价编号
JdFMSmZ@ assessment of additional tax 补加税评税
u;;]S!:M assessment of performance 业绩评估；实绩评价
~Ui<y=d Assessor 评税主任
g]z,*d asset price bubbles 资产价格泡沫
vU&gFEWg asset-backed securities 具资产保证的证券
`q%Z/!} assets accretion 资产增值
M}3>5*! = assets and liabilities 资产与负债
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K- assets betterment statement 资产递增表；资产改进表
5\RKT)%X assets lending 实物放款；有抵押贷款
pA4oy assets of the company passing on the death 死者去世时转移的公司资产
;lnh;0B assets pledged as security for liabilities 用作负债抵押的资产
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,bG assets portfolio 资产投资组合
d ; V assets price 资产价格
RcMW%q$dG assets quality 资产质素
v-_K'm assets realization 资产变现
`R=8=6Z+$q assets refinancing arrangement 资产再集资安排
1}B W assets securitization 资产证券化
mgh,)=2cE( assets situated outside Hong Kong 在香港以外地方的资产
%/-Z1Nv*# assets stripping 削减资产；拆卖资产
X=mzo\Aos assets value 资产值
m3\lm@`)O assignee 承让人
0KU,M+ _ assignment 转让；转让书；转让契
)z$VQ=]" assignment of interest 权益转让
B T gL: assignment of letters patent and trade mark 专利证书及商标转让
69TQH J[ assignment of property 物业转让；物业转让书
Y)g<> }F assignment right 转让权
kbBX\*{yh assignor 转让人
7bCTR2e\@w associate 有联系的人；有关连人士；相联者；合伙人；联系人
Vb|DNl@ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ld$LG6[PA associate member 附属会员
Quc9lL associated body corporate 相联法人团体
N-4LdC associated company 相联公司；联属公司
P ;PS+S9 associated corporation 相联法团
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Q ` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8yA : C 公认会计师公会〔英国〕
Tg )Fr) Association of Futures Exchange Brokers 香港期货经纪协会
1E=%:? d Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3RZP 12x association of underwriters 承保人组织
s>76?Q:i assumption of control 接管
<0 k(d:H- assurance 担保；保险；转易；转易书
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E4MZt: > assurance of interest 权益的转易
K({+3v K at 19XX price 按一九ＸＸ年价格计算
/`?i&\C3r at a discount 按赔价计算；按贴水价格计算；打折扣
`2Ju[P at a premium 按溢价计算；按升水价格计算
w*u HB;? at call 通知付款；按通知
8L9xP'[ ^ at constant market price 按固定市价计算
HBV~`0O$ at constant price 按固定价格计算
p4bQCI at cost 按成本计算
sq*d?<:3 at current market price 按当时市价计算；按现时市价计算
bJmVq%>; at current price 按当时价格计算；按现时价格计算
9{^:+r at factor cost 按要素成本计算；按生产要素成本计算
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g1E1kXe at money-of-the-day price 按付款当日价格计算
u&m B;:& at or better 按指定或较佳价位〔买卖指令〕
`.>2h}op at par 按面值计算；平价
n,bZj<3t at sight 见票即付
Gdi1l Yu6V at the close 按收市盘
IM7k\ at the opening 按开市盘
0bzD-K4WVd attestation 见证；见证条款
-r_z,h| at-the-money option 平价期权
5E+l5M* ( attorney 受权人；受托代表人
c<r`E attornment 新拥有人承认书
''s]6Jjw attributable profit 可归属利润
VSc;}LH attributable share value 可归属股份价值
B=JeZMn Auckland Stock Exchange 奥克兰证券交易所
`7LN?-
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4?jXbC k~x auctioneer 拍卖商
{~.h;'m audit 审计；核数
i$?i1z*c} Audit Commission 审计署
sX^m1v~N| Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
RYZh"1S;k 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
pM HY2t audit review 帐目审查
V+W,# 5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1b-4wonQd audited account 审计帐目；经审计的帐目
s>9 w+|6Ji audited annual account 经审计的周年帐目
#(?EL@5 audited balance sheet 经审计的资产负债表
8Tyf#`'I auditor 核数师；核数主任；审计师
K!lGo3n] auditor's certificate 核数师证明书；审计师证明书
A=Q"IdK auditor's report 核数师报告；审计师报告
H
:}|UW Aussie bond 澳元债券
h?p&9[e` austerity budget 紧缩预算
@D[jUC$E Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
t.v@\[{ - Australia All Ordinaries Index 澳洲所有普通股票指数
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Bc\=} Australian Dollar [AUD] 澳元
DO'$J9;* Australian Options Market 澳大利亚期权市场
oQBfDD0 Australian Securities Commission 澳洲证券事务监察委员会
f5IO<(:E^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
#f5 -f Australian Stock Exchange 澳大利亚证券交易所
-e3m!h Austrian Schilling [ATS] 奥地利先令
>}\!'3)_ authentication 认证；鉴证
5Y"JR WC authority to purchase 委托购买证；委购书
hp/}Z"A= authorization 认可；核准；授权；授权书
#6[ FGM authorization by direction 指示授权
& ;ie+/B authorization by instruction 指令授权
q*SX.A>YR authorization by warrant 令状授权
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@u1 authorization of unit trust 单位信托的认可
)wQR2$x~ authorized agent 指定代理人
~^2Y*|{) authorized capital 法定资本
}Gqx2 )H authorized clerk 出市员
Wo<zvut8 authorized dealer 认可交易商
Ratg!l|'- authorized financial institution 认可财务机构
N J9H= authorized fund 认可基金
a*0gd-e0@ authorized fund house 获授权的基金公司；认可基金公司
Mf^ ;('~ authorized institution 认可机构
wLAGe'GX authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Nc ()$Nl8 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
3ybEQp9 authorized insurer 获授权保险人；获认可承保人
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yt8H authorized investment 特准投资项目
CTv-$7# authorized person 获授权人
[R iCa authorized representative 获授权代表
MM"{ehd{^a authorized share capital 法定股本
#G:~6^A automated quotation system 自动报价系统
2VyLt=mdh Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
f*04=R?w7> 自动交易系统〔香港期货交易所有限公司〕
H,9e<x#own automatic adjustment mechanism 自动调整机制
;,}tXz automatic adjustment system 自动调整系统
$ &M"Ji Automatic Clearing House 自动票据交换所
n a])bBn automatic exchange rates accumulation system 自动化汇率累集系统
d nWh}! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
c!AGKc automatic teller machine [ATM] 自动柜员机
gm B?L0UV autopay 自动转帐
`PnB<rf:*1 available assets 可用资产
~Aq;g$IJZ available fiscal reserve 现存财政储备
NYz{ [LM available profit 可用利润
e*;-vS9H Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7 _)'Re# average 平均；平均数；海损
:(VD<"X average basic salary 平均基本薪金
5 5>^H1M average consumer expenditure 平均消费开支；一般消费开支
@[D-2s average cost 平均成本
eVL'Ao&Ho average cost of land production 增辟土地平均成本
M]oO1GM average daily turnover 平均每日成交额
3de<H =H' average daily wage rate 平均每日工资率
` {s:lf average expenditure pattern 平均开支模式
t5G@M&d4Eo average growth rate 平均增长率
;>{B K, average net fixed assets 固定资产平均净值
V )V\M6 average of relatives 相对价格平均数
c~[L ;_ average price 平均价格
tJy6\~ average propensity to consume 平均消费倾向；一般消费倾向
w&:"x@ -| average propensity to save 平均储蓄倾向；一般储蓄倾向
Gt{~u^< average rate 平均率
@jAuSBy average revenue 平均收入；平均收益
_[zO?Div[ average stock 平均库存；平均存货
LRW7_XY z average yearly rent 平均年租
xw(KSPN avoidance of double taxation 避免双重课税
r 'wam]1Z avoidance of tax 避税
