A:
jRX pEiM A share Ａ股；甲类股份
t5h]]TOz abatement of tax 减税；减扣免税额
2-821Sf#h ABN AMRO Bank N.V. 荷兰银行
h'wOslyFa above-the-line expenditure 线上项目支出；经常预算支出
YIA}F1: above-the-line receipt 线上项目收入；经常预算收入
wC@5[e$ ABSA Asia Limited 南非联合亚洲有限公司
bu"R2~sb absolute change 绝对数值变更
+r)'?zU absolute expenditure 实际开支
W(9f CDO; absolute guideline figure 绝对准则数字
.?b2Bd!MC absolute interest 绝对权益
.fxI) absolute order of discharge 绝对破产解除令
CQfrAk4mu absolute profit margin 绝对利润幅度
-ec P@, absolute value 实值；绝对值
6L~@jg~0A[ absolutely vested interest 绝对既得权益
_+ K[1P absorbed cost 已吸收成本；已分摊成本
*a Y`[,4#$ absorption 吸收；分摊；合并
U Jkg|eu absorption rate 吸收率；摊配率；分摊率
#3maT*JY ACB Finance Limited 亚洲商业财务有限公司
'j=7'aX>K acceptable form of reciprocity 合理的互惠条件
TDg#O!DUF acceptable rate 适当利率；适当汇率
}~dXz?{p8 acceptance agreement 承兑协议
' >[KVvm acceptance for honour 参加承兑
Mn+;3qo{6 acceptor 承兑人；接受人；受票人
BDY@&vF acceptor for honour 参加承兑人
}x4,a6^ accident insurance 意外保险
1E!0N `E Accident Insurance Association of Hong Kong 香港意外保险公会
-}k'a{sj= accident insurance scheme 意外保险计划
Ee>P*7*jB accident year basis 意外年度基准
h+|3\>/@9{ accommodation 通融；贷款
LH.. 8nfl accommodation bill 通融票据；空头票据
e47JL W&b accommodation party 汇票代发人
le`&VdE^ account balance 帐户余额；帐户结余
) F 6#n&2 account book 帐簿
N m- {$U account collected in advance 预收款项
V Y8 p[` account current book 往来帐簿
D1bS=>
;," account of after-acquired property 事后取得的财产报告
#V[ ?puE@ account of defaulter 拖欠帐目
POTW+Zq] account payable 应付帐款
|E-0P=h account payee only [A/C payee only] 只可转帐；存入收款人帐户
:qy`!QPUm account receivable 应收帐款
}gL9G account receivable report 应收帐款报表
l5S (x Q account statement 结单；帐单；会计财务报表
S4kGy}{+i account title 帐户名称；会计科目
R sU= fe, accountant's report 会计师报告
+uW$/_Y$ Accountant's Report Rules 会计师报告规则
fXMVl\ < accounting and auditing procedure 会计与审计程序；会计与核数程序
QOIi/flK Accounting Arrangements 《会计安排》
9@C3jZ+9`H accounting basis 会计基础
$enh>!mU accounting by Official Receiver 破产管理署署长呈交的帐目
u4B, |_MK Accounting Circular 《会计通告》
*!UY;InanX accounting class 会计类别
>x)YdgJ* accounting date 记帐日期；会计结算日期
WM BntB accounting for money 款项核算
!_s | h@ Accounting Officer 会计主任
hNUAwTH 6 accounting period 会计报告期；会计期
^[XxE Lx accounting policy 会计政策；会计方针
iC&=-$vu accounting practice 会计惯例
HTI1eLZ2 accounting principle 会计准则
.z+?b8Q\ accounting record 会计记录
% *P59% accounting report 会计报告
o#E 3{zM Accounting Services Branch [Treasury] 会计事务部〔库务署〕
mnL
\c' Accounting Society of China 中国会计学会
\Q{@AC<?i accounting statement 会计报表
qEKTSet? accounting system 会计制度；会计系统
HyXw^ +tsj accounting transaction 会计事项；帐务交易
!cw<C* accounting treatment 会计处理
0Mt2Rg} accounting year 会计年度
B {!)GZ(} accretion 增值；添加
~6 @zXHAS accrual 应计项目；应累算数目
jD3,z* accrual basis 应计制；权责发生制
~\/>b}^uf' accrual basis accounting 应计制会计；权责发生制会计
0CI?[R\ accrue 应累算；应计
I})la!9 accrued benefit 应累算利益
VB*N;bM^ accrued charges 应计费用
z
h0 m3|9O accrued cumulative preference share dividend 应累算的累积优先股股息
exV6&bdu accrued expenses 应累算费用
wXDF7tJh accrued interest payable 应付利息；应计未付利息
'P}"ZHW accrued interest receivable 应收利息；应计未收利息
+V1EqC * accrued right 累算权益
W^0F(9~!( accruing profit 应累算的利润
m_~
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XEV-D9n accumulated profit 累积利润；滚存溢利
l?(nkg["nY accumulated reserve 累积储备
)7=B]{B_ accumulation of surplus income 累积收益盈余
P]T(I/\g acquired assets 既得资产
X`]-) (U X acquisition 收购；购置；取得
FQB)rx P acquisition cost 购置成本
BDxrS q,H acquisition expenses 购置费用
:gY$/1SYD acquisition of 100% interest 收购全部股权
nWN~ G acquisition of control 取得控制权
];6c/#2x acquisition of fixed assets 购置固定资产
(.P;VH9R\ acquisition of shell “买壳”
y&9S+ acquisition price 收购价
?LgR8/Io@5 act of God 天灾
l9 )iLOj acting partner 执事合伙人
Gk,{{:M:5 active market 买卖活跃的市场；交投畅旺的市场；旺市
MLY19 ;e active partner 积极参与的合伙人
M$-4.+G active trading 交投活跃
hx x,E>k actual circulation 实际流通
_`/0/69 actual cost 实际成本
O+`^]D7 actual expenditure 实际开支；实际支出
#`:s:bwM: actual income 实际入息；实际收入；实际收益
)V JAs| actual market 现货市场
?+GbPG~ actual price 现货价；实际价格
z=!$3E ecr actual profit 实际利润
C!XI0d
actual quotation 实盘；实际价位；实际报价
[V{JuG;s actual year basis 按实际年度计算
KoiU\r actuals 实货
64s+
0} actuarial investigation 精算调查
"%urT/F v& actuarial principle 精算原则
%H>vMR-,~ actuarial report 精算师报告
/V~L:0% Actuarial Society of Hong Kong 香港精算学会
P~ _CDh.N actuarial valuation 精算师估值
H#k"[eZ actuary 精算师
9 f-T> } ad referendum agreement 暂定协议；有待覆核的协定
f1=BBQY
> ad valorem duty 从价税；按值征税
x `PIJE ad valorem duty system 从价税制
51.F,uY ad valorem fee 从价费
a \vf{2
ad valorem tariff 从价关税
V|}9d:&O additional allowance 额外免税额
+^gh 3Y additional amount for unexpired risk 未过期风险的额外款额
t2p/NIn additional assessable profit 补加应评税利润
p]`pUw{ additional assessment 补加评税
J=*y>Zt-b additional commitment 额外承担
3{Ze>yFE additional commitment vote 额外承担拨款
On H>g" additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
p1v:X? additional dependent parent allowance 供养父母额外免税额
o}v # Df additional provision 额外拨款
\q Q5 x additional stamp duty 附加印花税
KU-z;}9s additional tax 补加税罚款；补加税款
A/{pG#if]3 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
IG`~^-}7lR adjudged bankrupt 被裁定破产
N ED`GU adjudicated bankrupt 裁定破产人
Cd' P adjudication fee 裁定费；评定印花税额手续费；评估契据费
ce2d)FG}e adjudication of bankruptcy 裁定破产；宣告破产
s7I*=}{g0. adjudication of insolvency 裁定无力偿还债务
pPo?5s adjusted actual 经调整的实数；调整后的实数
' e 3y| adjusted current assets 经调整的流动资产；调整后的流动资产
`m3@mJ!>\ adjusted figure 经调整的数字；调整后的数额
90sM S]a adjusted liabilities 经调整的负债；调整后的负债
V== ' 7n adjusted loss 经调整的亏损；调整后的亏损
Ms1G&NYP 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
VT3Zo%X x adjusted profit 经调整的利润；调整后的利润
|rdG+ > adjusted surplus 经调整的盈余额；调整后的盈余额
&-<"HW adjusted value 经调整的价值；调整后的价值
wuzz Wq adjustment 调整；修订；理算〔保险〕
$@x3<}X; adjustment centre 调剂中心
aZ@4Z=LK adjustment lag 调整过程的时间差距；调整时差
s%GiM adjustment mechanism 调整机制
`"AjbC L adjustment of loss 亏损调整
}S*6+4 adjustment process 调整过程；调整程序
z$7YC49^ adjustment range 调整幅度
+Jt"JJ>% k administered exchange rate 受管制汇率
P(X# w Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
j`,;J[Zd`h administration expenses 行政费用
H xb{bF administration fee 手续费；行政费
HZ 8
j[kO administration in bankruptcy 破产管理
UgJlXB|a%2 administration order 遗产管理令
~(aq3ngo. administrator 管理人；遗产管理人
ejgg .G ^ administrator of the estate 遗产管理人
Z ;% admission of debt 债项承认书
IL.Jx:(0 admission of proof 接纳债权证明
Redp'rXT<h advance 放贷款项；垫付款项；预支款项；预付款项
a:zx&DwM advance account 暂支帐目；预付款帐户
FAM`+QtNw advance compensation 预付补偿金
7S]
h:q%% advance from shareholder 股东垫款
nyQ FS advance pending reimbursement 预支以待日后付还
WcH^bAY 6 advanced economy 先进经济体系
<$?: | advancement 预付；预付财产
C| Mh<,~ E advances warrant 垫款令
+V2a| uvEc advancing 贷出
rA ` zuYo adverse balance 逆差
LvWU
%? adverse exchange 逆汇
GZZLX19s q advertisement addressed to shareholders 在报章刊登的致股东通告
U&u7d$AN P advice for collection 托收通知书
)[p8 advice of drawing 提款通知书；汇票通知书
#> CN,ei Z advice of payment 付款通知
6\5U%~78 Advisory Committee [Securities and Futures Commission]
OzO_E8Kb\ 谘询委员会〔证券及期货事务监察委员会〕
d[~c-G 6 Advisory Committee on Diversification 经济多元化谘询委员会
.&sguAyG affidavit 誓章；遗产申报誓章
E*(Q'p9C affidavit of no receipt 述明无收款的誓章
]VwAHT&je affiliate 联号；联营公司；附属公司
`b\4h/~ affiliated company 附属公司；联号；联营公司
n:*+pL; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
N e^ #5 T affordability 负担能力
jb7=1OPD_ African Development Bank [AfDB] 非洲开发银行
Ku&(+e after-acquired property 事后取得的财产
e3S6+H),I after-hours dealing 市后交易
// J:p,AF after-tax profit 税后盈利；税后利润；税后溢利
]G1j\ wnF agency agreement 代理协议
t<`ar@} agency expenses 代理机构的开支
H hqqJEp0 agency fee 代理费
U">OdoZ,E+ Agency Law 《代理法》
dtF6IdAf agent 代理人；承销人
+ ixDB0"\ agent of company 公司代理人
dH`a|SVW9 agent's fee 代理人费；经纪费
c'G\AbUVjE aggregate 总计；总数；总体数字
]6:5<NW aggregate amount 总款额；总额
>p<( CVX[ aggregate assets and liabilities 总体资产与负债
hA@X;Mh^w aggregate at constant price 按固定价格计算的总体数字
@W. `'b- aggregate demand 总需求
66|lQE&n aggregate gross position 总持仓量
M
j5C0P( aggregate limit 总限额
L 1F){8[ aggregate of salaries tax 合计薪俸税
vo::y" aggregate performance 总体表现；总体业绩
{# [a4@B0 aggregate supply 总体供应
e<p$Op aggregate surplus 总盈余
?0?' aggregate total 整体总额
PN.6BJvu aggregate value 总值；合计价值
qHKZ5w aggregated basis 合计基准
Yt#($}p aggregated net chargeable income 合计应课税入息实额
'R'>`?Nh aggregation 合并计算；合计；总和
w}YHCh aggregation of incomes of husband and wife 夫妇入息合并计算
)j9FB aggregation of property 财产的总和
9723f1&Vd agio 差价；贴水
{>+$u"* 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》
5vpf; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
RU{}qPs? 《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》
1B1d>V$* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
RF;N]A?* 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
y jSN;3t71 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
5=?&q 'i 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?DRC!
9o^ agreement for a settlement 授产协议
Ee|@l3) agreement for assignment 转让协议
K[ \z'9 Q agreement for sale 售卖协议；买卖协议
hV,3xrm?P agreement for sale and purchase 买卖协议
* jJ62-o agreement for the payment of interest 支付利息协议
,h>w % agreement for the repayment of money 还款协议
kEXcE F_9P agreement of reinsurance 再保险协议
cYp}$ Agricultural Bank of China 中国农业银行
Z
ZiS$&NK8 air passenger departure tax 飞机乘客离境税
V`H#|8\i Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{$EXI]f airport tax 机场税
I}q -J~s alcohol duty 酒精税
G`
8j ^H, alienation 让与；让渡；转让
r]E$uq
b R alimony 生活费；赡养费
!e7vc[N All Ordinaries Index [AOI] 所有普通股指数
)a}5\V all risks 全险；综合险
JJ+< ?CeHD All Sales Record for Stock Market 《股票市场成交报告》
[-CG&l2?L Allied Capital Resources Limited 新联财务有限公司
-0]aOT-- all-items index [Consumer Price Index] 总指数〔消费物价指数〕
g@U#Y#b@" allocation letter 拨款信件
o}%fs
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`j(+Y allocation of profit 利润分配；溢利分配
T2- > allocation warrant 拨款令
$?s^HKF~ allotment 分配；配股
<G&v allotment notice 股份配售通知；配股通知
_ 4W#6! allotment of shares 股份分配
c !;wp, c allowable 可获宽免；免税的
x:bYd\
EJ[ allowable business loss 可扣除的营业亏损
3Yf$WE8#l allowable expenses 可扣税的支出
gON6jnDO allowance 免税额；津贴；备抵；准备金
{c1qC z M4 allowance for debts 债项的免税额
|`okIqp allowance for depreciation by wear and tear 耗损折旧免税额
Q?tV:jogY allowance for funeral expenses 殡殓费的免税额
{Q-U =me\ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Y n#8uaU allowance for repairs and outgoings 修葺及支出方面的免税额
PWmz7*/ allowance to debtor 给债务人的津贴
,qfa,O alteration of capital 资本更改
y{"E) Y Y alternate trustee 候补受托人
7*5ctc!dG amalgamation 合并
I,S'zHR ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|H A7 C ambit of charges 征税范围；收费范围
KF'M4P amended valuation 经修订的估值
Qnw$= L: American Commodities Exchange 美国商品交易所
J)G3Kq5>:b American Express Bank Limited 美国运通银行
y8 N b 8m American Stock Exchange 美国证券交易所
HUghl2L.< amortization 摊销
"5YdmBy amount due from banks 存放银行同业的款项
\1Bgs^ amount due from banks abroad 存放海外银行同业的款项
9?:S:Sq amount due from holding companies 控股公司欠款
n>4S P_[E7 amount due from local banks 存放本港银行同业的款项
S?{5DxilO amount due to banks 银行同业的存款
ep?0@5D}] amount due to banks abroad 海外银行同业的存款
xHG oCFB amount due to holding companies 控股公司存款
n~ql]Ln amount due to local banks 本港银行同业的存款
[v`4OQ F/ amount due to outport banks 外埠银行同业的存款
gfYB|VyWo amount for note issue 发行纸币的款额
;1dz?'%V amount of bond 担保契据的款额
/'1y`j< amount of consideration 代价款额
|W <:rT amount of contribution 供款数额
/Ow?n WSt amount of indebtedness 负债款额
k$c
j|-< amount of principal of the loan 贷款本金额
93J)9T amount of rates chargeable 应征差饷数额
}*'ha=`J amount of share capital 股本额
bxN;"{>Xz amount of sums assured 承保款额
6+5Catsn amount of variation 变动幅度
V!P3CNK amount of vote 拨款数额
]Rye AJ3 amount payable 应付款额
AAW7@\q. amount receivable 应收款额
|z'?3?, ~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
j+ 9
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m\f_u* ancillary risk 附属风险
(*ng$z Z$ annual account 周年帐目；周年帐目报表；年度决算；年结
V\ "5<>+O annual accounting date 年结日期
/ZDc=>)~ annual allowance 每年免税额；年积金；年度津贴；年津
5\S7Va;W annual balance 年度余额
sV<4 ^n7 annual disposable income 每年可动用收入
mig 3.is annual estimates 周年预算
X W)A~wPBs annual fee 年费
Ic}ofBK annual general meeting 周年大会
~Hs{(7 annual growth rate 年增率；每年增长率
#H`y 1zm annual long-term supplement 长期个案每年补助金
] KeNC)R annual pensionable emolument 可供计算退休金的年薪
3~Ln:4[6ID annual report 年报
w#T , g9 Annual Report on the Consumer Price Index 《消费物价指数年报》
d ]3sC annual return 周年报表；周年申报表；每年报税表格
sJoi fl
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F4Uk+|]Bu annual review of consumer prices 每年消费物价回顾
ak>NKK8P annual roll-forward basis 逐年延展方式
1 =<| h annual salary 年薪
b..$5 annual statement 年度报表；年度决算表
Z-| C{1}A 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
\DqxS=o; annuitant 年金受益人
qfu2}qUX~% annuity 年金
p ] &Q`oh annuity contract 年金合约
"^z=r]<5
annuity on human life 人寿年金
2[po~}2-0 antecedent debt 先前的债项
E5 oD|'=WA ante-dated cheque 倒填日期支票
jyhzLu anticipated expenditure 预期开支
>n~p1: $ anticipated net profit 预期纯利
H Im,
"iYk anticipated revenue 预期收入
S =p u anti-inflation measure 反通货膨胀措施
7Ca\ (82 anti-inflationary stance 反通货膨胀立场
cEdJn@ , apparent deficit 表面赤字
3.X0!M;x apparent financial solvency 表面偿债能力
qJU )d apparent partner 表面合伙人
k W&Z%k application for personal assessment 个人入息课税申请书
qD*\}b]9I
application of fund 资金应用
sK0VT"7K application to release as liquidator and to destruct the books of accounts and documents
l7,qWSsn K 申请免除清盘人职务及毁灭帐簿与文件
Zk
Uun iO appointed actuary 委任精算师
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~ appointed auditor 委任核数师；委任审计师
V^I /nuy appointed trustee 委任的受托人
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#H: appointer 委任人
T ''+zk apportioned pro rata 按比例分摊
Ts .Z l{B apportionment 分配；分摊
j7#GqVS' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
i@5%d!J apportionment formula 分摊方程式
/\cu!yiX apportionment of estate duty 遗产税的分摊
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`: appreciable growth 可观增长
*"FL kC4 appreciable impact 显着影响
2?iOB6 appreciable increase 可观增长
6;frIl; appreciation 增值；升值
z L'IN)7MU appreciation against other currencies 相对其他货币升值
% D(prA_w appreciation of the exchange value of Hong Kong dollar 港元汇值上升
;&6PL] /d appreciation tax 增值税
;-pvc<_c< appropriation 拨款；拨用；拨付
1lyOp appropriation account 拨款帐目
I<./(X[H:# Appropriation Bill 拨款法案
^r*%BUU9]% appropriation-in-aid system 补助拨款办法
Gr$*t ,ZW approved assets 核准资产
nF nF _ approved basket stock 认可一篮子证券
`l 2< approved budget 核准预算
ot f%kG w approved charitable donation 认可慈善捐款
=veOVv[Q&/ approved charitable institution 认可慈善机构
no NF;zT approved currency 核准货币；认可货币
?vn 0%e868 approved estimates 核准预算
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`QK'=h[ approved estimates of expenditure 核准开支预算
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ynZ[c8. approved overseas trust company 核准海外信托公司
b+].Uc approved pooled investment fund 核准汇集投资基金
eH%L?"J~: approved provident fund scheme 认可公积金计划
H! r
Kz approved provision 核准拨款
}<ONx g6Kb approved redeemable share 核准可赎回股份
l$VxE'&LQ approved regional stock 认可地区性证券
I.+)sB?5 approved retirement scheme 认可退休金计划
ClMtl59 approved subordinated loan 核准附属贷款
k> & s( b arbitrage 套戥；套汇；套利
P!+nZXo arbitrageur 套戥者；套汇者
\1mM5r~ arbitrary amount 临时款项
~Oq,[,W arrangement 措施；安排；协定
&U$8zn~[k arrears 欠款
9LO.8Jy arrears of pay 欠付薪酬
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ndvV~*1 arrears of revenue 逾期未收税款；逾期未收的帐项
K= Z]#bm articles of association 组织章程；组织细则；组织章程细则
0*Km}?;0- Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
`bZU&A(`Be ascertainment of profit 确定利润
E)Qh]:<2v "Asia Clear" “亚洲结算系统”
nj^ q@h Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ccn`f]5w Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5m.KtnT) Asian Development Fund [ADF] 亚洲发展基金
.\~P -{Hd Asian dollar bond 亚洲美元债券
w$lfR , Asian dollar market 亚洲美元市场
4nII/cPG Asian dollar rate 亚洲美元利率
z[\W\g*|ri Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
FW)^O%2s Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
I0w@S7 asked price 沽盘；喊价；索价；卖方报价
?[ S
>&Vq assessable income 应评税入息
j&[.2PW\ assessable loss 应评税亏损
0^y@p&;/. assessable profit 应评税利润
x1:Pj assessable value 应评税值
52MCU l assessed profit 估定利润
r($_>TS&" assessed value 经评估价值
foz5D9sQ assessment 评税；评定；估价；评税单
kyx SIQ^ assessment number 评税编号；估价编号
9VUm=Z#` assessment of additional tax 补加税评税
n `m_S assessment of performance 业绩评估；实绩评价
L_U3*#Zdz7 Assessor 评税主任
c7g.|R asset price bubbles 资产价格泡沫
X4 } `> asset-backed securities 具资产保证的证券
1R2o6`_ assets accretion 资产增值
/%uZKG P assets and liabilities 资产与负债
# OD@q; assets betterment statement 资产递增表；资产改进表
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[|vx!p assets lending 实物放款；有抵押贷款
cCh0?g7nV assets of the company passing on the death 死者去世时转移的公司资产
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[ assets pledged as security for liabilities 用作负债抵押的资产
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= assets portfolio 资产投资组合
"6E1W,|{ assets price 资产价格
loeLj4" " assets quality 资产质素
,"N3k( g assets realization 资产变现
W"-EC`nP assets refinancing arrangement 资产再集资安排
(I7&8$Zl assets securitization 资产证券化
DO1 JPeIi assets situated outside Hong Kong 在香港以外地方的资产
xMSNr Oc assets stripping 削减资产；拆卖资产
yL ;o{
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hINnb7 o assignee 承让人
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jTd4 H) assignment of interest 权益转让
S< EB&P assignment of letters patent and trade mark 专利证书及商标转让
T6R7,Vt'v assignment of property 物业转让；物业转让书
EtR@ sJ< assignment right 转让权
} )zB". assignor 转让人
K=m9H=IX~T associate 有联系的人；有关连人士；相联者；合伙人；联系人
q!hy;K`Jd Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
''(fH$pY associate member 附属会员
84p[N8 associated body corporate 相联法人团体
e7XsyL'|p associated company 相联公司；联属公司
|D;"D associated corporation 相联法团
Z SF= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
hy$MV3LP 公认会计师公会〔英国〕
z;bH<c Q Association of Futures Exchange Brokers 香港期货经纪协会
~'^!udF- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
:7$\ X[ association of underwriters 承保人组织
^_*jp[!`b$ assumption of control 接管
SRt$4EL21 assurance 担保；保险；转易；转易书
ZL-uwI!`D assurance of interest 权益的转易
vh|Tb5W< at 19XX price 按一九ＸＸ年价格计算
5W[3_P+ at a discount 按赔价计算；按贴水价格计算；打折扣
IqhICC1V- at a premium 按溢价计算；按升水价格计算
+}c|O+6g at call 通知付款；按通知
CJMaltPp& at constant market price 按固定市价计算
t+=1 2{9;f at constant price 按固定价格计算
Ad]<e?oN= at cost 按成本计算
r/CEYEJ &X at current market price 按当时市价计算；按现时市价计算
>/TB_ykb at current price 按当时价格计算；按现时价格计算
L.09\1?.n at factor cost 按要素成本计算；按生产要素成本计算
W{fULl at money-of-the-day price 按付款当日价格计算
K k!6B at or better 按指定或较佳价位〔买卖指令〕
>a& ?AP # at par 按面值计算；平价
]]p19 [4s at sight 见票即付
5,HCeN at the close 按收市盘
gdoJ4b at the opening 按开市盘
g.[+yzuE6 attestation 见证；见证条款
r#_ 7]_3 at-the-money option 平价期权
*[d~Nk%Y$ attorney 受权人；受托代表人
H$~M`Y9I~ attornment 新拥有人承认书
|8&-66pX attributable profit 可归属利润
!X5o7b ) attributable share value 可归属股份价值
\LIy:$`8
Auckland Stock Exchange 奥克兰证券交易所
";wyNpb( auction 拍卖
.9T.3y Q auctioneer 拍卖商
Z:# .;wA audit 审计；核数
6 QN1+MwB Audit Commission 审计署
8- dRdQu] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
YPF&U4C N 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〕
Bii6Z@kS audit review 帐目审查
sg3h i"Im Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
N<KKY"?I' audited account 审计帐目；经审计的帐目
k~0#'I9 audited annual account 经审计的周年帐目
=4frP *H? audited balance sheet 经审计的资产负债表
OJMvn'y auditor 核数师；核数主任；审计师
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^G}# jg. auditor's report 核数师报告；审计师报告
>Hdjsu5{N Aussie bond 澳元债券
vP3K7En austerity budget 紧缩预算
uz*d^g r} Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
E4Y "X Australia All Ordinaries Index 澳洲所有普通股票指数
-'80>[}q/ Australian Dollar [AUD] 澳元
7< h.KZPc Australian Options Market 澳大利亚期权市场
)-0[ra] Australian Securities Commission 澳洲证券事务监察委员会
e Q $N:] Australian Society of Certified Practising Accountants 澳洲执业会计师公会
' 2>l Australian Stock Exchange 澳大利亚证券交易所
84iJ[Fq{ Austrian Schilling [ATS] 奥地利先令
Z:I*y7V- authentication 认证；鉴证
0Vf)Rw1%I
authority to purchase 委托购买证；委购书
R<Z^L~) authorization 认可；核准；授权；授权书
$Llt a,ULE authorization by direction 指示授权
.D+RLO z authorization by instruction 指令授权
F|ETug
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Jzk!K@ authorization of unit trust 单位信托的认可
Y{,2X~ 7 authorized agent 指定代理人
?V#G x> \ authorized capital 法定资本
&(g m4bTg authorized clerk 出市员
%/P=m-K authorized dealer 认可交易商
YV*b~6{d authorized financial institution 认可财务机构
j._G7z/LJ authorized fund 认可基金
bX7EO 8 authorized fund house 获授权的基金公司；认可基金公司
Xa4GqV9M/- authorized institution 认可机构
FI\IY
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'4$lL 6ly> authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
R"NGJu 9 authorized insurer 获授权保险人；获认可承保人
Y;8
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a lrt*V|= authorized person 获授权人
smV!y8& authorized representative 获授权代表
dY1J<L}") authorized share capital 法定股本
a IQOs automated quotation system 自动报价系统
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|NmC + Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(G#} * 自动交易系统〔香港期货交易所有限公司〕
/4yOs@ # automatic adjustment mechanism 自动调整机制
0[.3Es:_ automatic adjustment system 自动调整系统
8GY.){d!l Automatic Clearing House 自动票据交换所
e{5,'(1] automatic exchange rates accumulation system 自动化汇率累集系统
xFOBF") Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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6 :Q< automatic teller machine [ATM] 自动柜员机
QO@6VY@ autopay 自动转帐
Lj4&_b9 available assets 可用资产
u2 7S %2P available fiscal reserve 现存财政储备
5Yl6 ? available profit 可用利润
\ [cH/{nt Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
n<E.Em1 average 平均；平均数；海损
pL~=Z?(B average basic salary 平均基本薪金
VO9X kA7 average consumer expenditure 平均消费开支；一般消费开支
[KMS<4t' average cost 平均成本
*MI)] S average cost of land production 增辟土地平均成本
vEF =e average daily turnover 平均每日成交额
=Ci13< KQ average daily wage rate 平均每日工资率
f7Zf} 1| average expenditure pattern 平均开支模式
58J_ w X average growth rate 平均增长率
8\DME average net fixed assets 固定资产平均净值
P 4Qk Y#v average of relatives 相对价格平均数
}?J~P%HpF average price 平均价格
g&bwtEZ average propensity to consume 平均消费倾向；一般消费倾向
|ixGY^3; average propensity to save 平均储蓄倾向；一般储蓄倾向
}hCa NQ&jH average rate 平均率
Ss 2$n average revenue 平均收入；平均收益
Z9xR average stock 平均库存；平均存货
^1.7Juvb average yearly rent 平均年租
$:e)$Xnn- avoidance of double taxation 避免双重课税
P])L8zK avoidance of tax 避税
