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s{*bFA Z1F A share Ａ股；甲类股份
:sttGXQX abatement of tax 减税；减扣免税额
r5y*SoD! ABN AMRO Bank N.V. 荷兰银行
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?*h\NaB above-the-line expenditure 线上项目支出；经常预算支出
5?0~7^de above-the-line receipt 线上项目收入；经常预算收入
Pj_*,L`mZ ABSA Asia Limited 南非联合亚洲有限公司
{q^UW v?1 absolute change 绝对数值变更
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absolute expenditure 实际开支
&A=c[ pc absolute guideline figure 绝对准则数字
P&yB(M-z absolute interest 绝对权益
F:~@e( absolute order of discharge 绝对破产解除令
ay#f\P!1 absolute profit margin 绝对利润幅度
=2YXh ,i absolute value 实值；绝对值
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s{@7 absolutely vested interest 绝对既得权益
Y ` Z,52 absorbed cost 已吸收成本；已分摊成本
/&9R*xNST# absorption 吸收；分摊；合并
JIsi absorption rate 吸收率；摊配率；分摊率
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J40&. ACB Finance Limited 亚洲商业财务有限公司
5~d=,;yE acceptable form of reciprocity 合理的互惠条件
p K ^$^*# acceptable rate 适当利率；适当汇率
zRgAmX/g acceptance agreement 承兑协议
r7^v@ acceptance for honour 参加承兑
L2wX?NA acceptor 承兑人；接受人；受票人
R\<d&+q@ acceptor for honour 参加承兑人
W0}FOfL9 accident insurance 意外保险
8c>xgFWp9 Accident Insurance Association of Hong Kong 香港意外保险公会
>s )L(DHa" accident insurance scheme 意外保险计划
5hh6;) accident year basis 意外年度基准
x[u6_6=q9 accommodation 通融；贷款
13*S<\ accommodation bill 通融票据；空头票据
D]5j?X' accommodation party 汇票代发人
aj/+#G2 account balance 帐户余额；帐户结余
d%RH ]j4 account book 帐簿
9aX!<Z account collected in advance 预收款项
#$]8WSl account current book 往来帐簿
ou{V/?rb account of after-acquired property 事后取得的财产报告
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3S5!(y account of defaulter 拖欠帐目
:^-\KE` 3 account payable 应付帐款
<\ eRa{ef account payee only [A/C payee only] 只可转帐；存入收款人帐户
{ ` xC~B h account receivable 应收帐款
0{I-x^FI account receivable report 应收帐款报表
)[u'LgVN/L account statement 结单；帐单；会计财务报表
~Orz<%k. account title 帐户名称；会计科目
X4+H 8],) accountant's report 会计师报告
R&$fWV;' Accountant's Report Rules 会计师报告规则
Xoha.6$l5 accounting and auditing procedure 会计与审计程序；会计与核数程序
!R@jbM Accounting Arrangements 《会计安排》
,9MNB3 accounting basis 会计基础
oS} f r? accounting by Official Receiver 破产管理署署长呈交的帐目
5" (FilM Accounting Circular 《会计通告》
abCxB ^5VL accounting class 会计类别
CNhLp# accounting date 记帐日期；会计结算日期
G(ZEP.h`u accounting for money 款项核算
dk"@2%xJ2d Accounting Officer 会计主任
7- C])9 accounting period 会计报告期；会计期
=pTTXo accounting policy 会计政策；会计方针
0 {XT#H accounting practice 会计惯例
Az-!X!O*f accounting principle 会计准则
,6o tm accounting record 会计记录
@sW!g;\T accounting report 会计报告
PIdGis5G Accounting Services Branch [Treasury] 会计事务部〔库务署〕
<;uM/vS i Accounting Society of China 中国会计学会
?b" 'w accounting statement 会计报表
A-J# $B accounting system 会计制度；会计系统
OJh MM- accounting transaction 会计事项；帐务交易
)."dqq^ q accounting treatment 会计处理
~)zxIO! accounting year 会计年度
r8!pk~R5] accretion 增值；添加
}8s&~f H accrual 应计项目；应累算数目
_g-0"a{- accrual basis 应计制；权责发生制
W Q9Q:F2 accrual basis accounting 应计制会计；权责发生制会计
gVy`||z accrue 应累算；应计
4#:C t* f accrued benefit 应累算利益
SBdd_Fn accrued charges 应计费用
; ), , Hk accrued cumulative preference share dividend 应累算的累积优先股股息
|68u4z K accrued expenses 应累算费用
z@ `u$D$n accrued interest payable 应付利息；应计未付利息
hm
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[_}8Vv&6 accrued right 累算权益
Rf2mBjJ(z accruing profit 应累算的利润
/a9CqK accumulated fiscal reserve 累积财政储备
WJ LqH< accumulated profit 累积利润；滚存溢利
}%<_>b\ accumulated reserve 累积储备
9XhH*tBn7( accumulation of surplus income 累积收益盈余
M%RH4%NZ0 acquired assets 既得资产
&pR 8sySu acquisition 收购；购置；取得
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f_ acquisition cost 购置成本
l ?YO!$ acquisition expenses 购置费用
>YsM'.EF D acquisition of 100% interest 收购全部股权
3g5r}Ug acquisition of control 取得控制权
0Wc_m ; acquisition of fixed assets 购置固定资产
2 m} bddS acquisition of shell “买壳”
e,Y<$kPV acquisition price 收购价
.}uri1k"@k act of God 天灾
Y9&na&vY? acting partner 执事合伙人
x34GRe !! active market 买卖活跃的市场；交投畅旺的市场；旺市
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5 U-zi active partner 积极参与的合伙人
HL dHyK/S active trading 交投活跃
nJ/}b/A{ actual circulation 实际流通
rl&.|;5uH; actual cost 实际成本
)4.-6F7U? actual expenditure 实际开支；实际支出
^FVmP d*1 actual income 实际入息；实际收入；实际收益
N2 Ysi$ actual market 现货市场
MJCz %zK actual price 现货价；实际价格
ZLdIEBi= actual profit 实际利润
uu"hu||0_ actual quotation 实盘；实际价位；实际报价
k@h0 }% actual year basis 按实际年度计算
5uOz #hN actuals 实货
JG7K-W|!c actuarial investigation 精算调查
|[>yJXxEL@ actuarial principle 精算原则
da_0{ ;wR actuarial report 精算师报告
7+IRI|d Actuarial Society of Hong Kong 香港精算学会
m(^N8k1K; actuarial valuation 精算师估值
Plhakngj actuary 精算师
@K}h4Yok ad referendum agreement 暂定协议；有待覆核的协定
^ zS ;/% ad valorem duty 从价税；按值征税
Bu+?N%CBi ad valorem duty system 从价税制
L6;'V5Mg72 ad valorem fee 从价费
L GVy4D ad valorem tariff 从价关税
wZW\r!Us additional allowance 额外免税额
F?0Q AA additional amount for unexpired risk 未过期风险的额外款额
qZ
+K4H additional assessable profit 补加应评税利润
4S[) 5su additional assessment 补加评税
^ 4Ff8Y additional commitment 额外承担
-_eG/o =M additional commitment vote 额外承担拨款
$<Y%4LI additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
OdNcuiLa additional dependent parent allowance 供养父母额外免税额
Zm7, O8 additional provision 额外拨款
Cud!JpL additional stamp duty 附加印花税
%tZrP$DQ additional tax 补加税罚款；补加税款
X#K;(.},h Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
45$aq~%as adjudged bankrupt 被裁定破产
q)KOI` A adjudicated bankrupt 裁定破产人
l4(FM}0X5} adjudication fee 裁定费；评定印花税额手续费；评估契据费
&-X51O C adjudication of bankruptcy 裁定破产；宣告破产
8V9OMOt! adjudication of insolvency 裁定无力偿还债务
=dQ/^C_hj adjusted actual 经调整的实数；调整后的实数
4\g[ & adjusted current assets 经调整的流动资产；调整后的流动资产
; DVg[# adjusted figure 经调整的数字；调整后的数额
:^xNHMp! adjusted liabilities 经调整的负债；调整后的负债
*[BtW5 6- adjusted loss 经调整的亏损；调整后的亏损
P=\Hi.]% 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
g W9`k,U adjusted profit 经调整的利润；调整后的利润
R,=8)OI2 adjusted surplus 经调整的盈余额；调整后的盈余额
rKd|s7l adjusted value 经调整的价值；调整后的价值
mZmE E2h adjustment 调整；修订；理算〔保险〕
(/!@
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~C>Q+tR8 adjustment lag 调整过程的时间差距；调整时差
_- ^mxC|M adjustment mechanism 调整机制
[TFp2B~)# adjustment of loss 亏损调整
8lS
RK% adjustment process 调整过程；调整程序
wzJdS}Yy!y adjustment range 调整幅度
n2Mpo\2 administered exchange rate 受管制汇率
pG"h ZB3) Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7Cbr'!E\_V administration expenses 行政费用
J #t8x L administration fee 手续费；行政费
Z,81L3#6 administration in bankruptcy 破产管理
:XPat9 3w administration order 遗产管理令
\ pTv;( administrator 管理人；遗产管理人
{XUSw8W' administrator of the estate 遗产管理人
kBk 2mM Z admission of debt 债项承认书
[?;L admission of proof 接纳债权证明
YnW9uy5 advance 放贷款项；垫付款项；预支款项；预付款项
mFxt +\ advance account 暂支帐目；预付款帐户
H~SU:B: advance compensation 预付补偿金
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n|d+ advance from shareholder 股东垫款
U>m{B|H advance pending reimbursement 预支以待日后付还
]=I2:Rb advanced economy 先进经济体系
,dw \y/dn advancement 预付；预付财产
{;zHkmx advances warrant 垫款令
o@]n<ZYo advancing 贷出
_x#y adverse balance 逆差
bAuiMw7! adverse exchange 逆汇
V[kn'QkWv advertisement addressed to shareholders 在报章刊登的致股东通告
0uPcEpIA advice for collection 托收通知书
+7n vy^m advice of drawing 提款通知书；汇票通知书
Y9vVi]4 advice of payment 付款通知
*yo'Nqu Advisory Committee [Securities and Futures Commission]
-yg;,nCg 谘询委员会〔证券及期货事务监察委员会〕
yOvV"x] Advisory Committee on Diversification 经济多元化谘询委员会
DIWyv- affidavit 誓章；遗产申报誓章
,j\uvi(Y affidavit of no receipt 述明无收款的誓章
v0tFU!Q% affiliate 联号；联营公司；附属公司
dLwP7#r affiliated company 附属公司；联号；联营公司
8*&73cp affirmation [estate duty] 非宗教式宣誓〔遗产税〕
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LTV+? affordability 负担能力
ko'V8r `V African Development Bank [AfDB] 非洲开发银行
!M9mX%UQ after-acquired property 事后取得的财产
QZa^ Cng~ after-hours dealing 市后交易
m qUDve( after-tax profit 税后盈利；税后利润；税后溢利
!dcvG9JZ agency agreement 代理协议
d{@'&?tj agency expenses 代理机构的开支
cfg.&P> agency fee 代理费
BM)a,fIgo Agency Law 《代理法》
E<0Mluk agent 代理人；承销人
N2k{@DY agent of company 公司代理人
A )CsF agent's fee 代理人费；经纪费
,1lW`Krx aggregate 总计；总数；总体数字
]n<B a7Y aggregate amount 总款额；总额
/6yVbo " aggregate assets and liabilities 总体资产与负债
b&1hj[` ) aggregate at constant price 按固定价格计算的总体数字
U2vb&Qu/ aggregate demand 总需求
fb^R3wd$ff aggregate gross position 总持仓量
nA.U'=` aggregate limit 总限额
4e;
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_%B,^0;C aggregate performance 总体表现；总体业绩
3DB= Xh aggregate supply 总体供应
) hoVB aggregate surplus 总盈余
W_Y56@7e aggregate total 整体总额
$vYy19z aggregate value 总值；合计价值
a>,_o(]cW aggregated basis 合计基准
>uQjygjj aggregated net chargeable income 合计应课税入息实额
*ezft&{)` aggregation 合并计算；合计；总和
{)!ua7GF0H aggregation of incomes of husband and wife 夫妇入息合并计算
9L4;#cy aggregation of property 财产的总和
{.o4U0+ agio 差价；贴水
A =e1uBGA Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
k]RQ 7e Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7v0VZ(UR 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
wgvCgr< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
l=S!cj ; 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
p } eO Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
"[7'i<,AI 《香港政府和大韩民国政府关于相互促进和保护投资协定》
\VW":+ agreement for a settlement 授产协议
qf<o"B|_9 agreement for assignment 转让协议
D; +Y0B agreement for sale 售卖协议；买卖协议
{D y,|}7s agreement for sale and purchase 买卖协议
4 2-T&7k agreement for the payment of interest 支付利息协议
f(!cz,y^\* agreement for the repayment of money 还款协议
xCT2FvX6 agreement of reinsurance 再保险协议
d/$e#8 Agricultural Bank of China 中国农业银行
sE|8a air passenger departure tax 飞机乘客离境税
VsK8 :[Al Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$ kMe8F_ airport tax 机场税
T-kHk( alcohol duty 酒精税
w-v8 P`V alienation 让与；让渡；转让
REi "Aj= alimony 生活费；赡养费
CD^@*jH9" All Ordinaries Index [AOI] 所有普通股指数
' @\[U0?@K all risks 全险；综合险
US9@/V*2 All Sales Record for Stock Market 《股票市场成交报告》
w+5OI9 Allied Capital Resources Limited 新联财务有限公司
iXXaB +w all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Xq ew~R^MP allocation letter 拨款信件
jO*H8 XO allocation of fund 分配款项；预留款项
Qx!Bf_,J allocation of profit 利润分配；溢利分配
Y( EF ):: allocation warrant 拨款令
F J?]|S.?, allotment 分配；配股
<veypLi"R allotment notice 股份配售通知；配股通知
HTMo.hr allotment of shares 股份分配
\Ov~ t allowable 可获宽免；免税的
c5O8,sT allowable business loss 可扣除的营业亏损
kXUJlLod allowable expenses 可扣税的支出
F* Yx1vj allowance 免税额；津贴；备抵；准备金
dBN: allowance for debts 债项的免税额
{`J!DFfur allowance for depreciation by wear and tear 耗损折旧免税额
(r}StR+ allowance for funeral expenses 殡殓费的免税额
\RFA?PuY allowance for inflation 为通货膨胀而预留的款项；通胀准备金
/; 21?o allowance for repairs and outgoings 修葺及支出方面的免税额
&f? JtpB allowance to debtor 给债务人的津贴
NxK.q)tj6 alteration of capital 资本更改
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57' alternate trustee 候补受托人
29|nt1 Z amalgamation 合并
L/v w7XNrX ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
N#R8ez` ambit of charges 征税范围；收费范围
GU Mf}y amended valuation 经修订的估值
9]tW; ? American Commodities Exchange 美国商品交易所
M.)z;[3O American Express Bank Limited 美国运通银行
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d6KFT American Stock Exchange 美国证券交易所
wXB d"]G)C amortization 摊销
C R#-!_=4 amount due from banks 存放银行同业的款项
Z 7e"4w A amount due from banks abroad 存放海外银行同业的款项
~HtD] |7 amount due from holding companies 控股公司欠款
Olt ;^> MQ amount due from local banks 存放本港银行同业的款项
j {=}?+M amount due to banks 银行同业的存款
7.n\a@I/ amount due to banks abroad 海外银行同业的存款
w&]$!g4 amount due to holding companies 控股公司存款
`7V1 F.\ amount due to local banks 本港银行同业的存款
PtL8Kd0`C amount due to outport banks 外埠银行同业的存款
HFz;"s3lWM amount for note issue 发行纸币的款额
BI!E mA amount of bond 担保契据的款额
Fy.!amXu amount of consideration 代价款额
N"~P$B1 X amount of contribution 供款数额
r(n>N0:0Ls amount of indebtedness 负债款额
v6=X]Ji{YA amount of principal of the loan 贷款本金额
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amount of rates chargeable 应征差饷数额
rploQF~OFF amount of share capital 股本额
S'@Ok=FSy amount of sums assured 承保款额
jgkY ^l amount of variation 变动幅度
SVV-zz]3M amount of vote 拨款数额
Hf30ve} amount payable 应付款额
uo|:n "v amount receivable 应收款额
RgM=g8}M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~rAcT6# analysis 分析
V^}$f3\B ancillary risk 附属风险
6bf!v annual account 周年帐目；周年帐目报表；年度决算；年结
~ySsv annual accounting date 年结日期
7v.O Lp annual allowance 每年免税额；年积金；年度津贴；年津
evVxzU& annual balance 年度余额
8S[bt@v annual disposable income 每年可动用收入
u`!Dp$P annual estimates 周年预算
~= otdJ annual fee 年费
8e`HXU(A annual general meeting 周年大会
%y)hYLOJ annual growth rate 年增率；每年增长率
i.-2
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CWd
& annual pensionable emolument 可供计算退休金的年薪
Z
6][9o annual report 年报
Q!7mN ?l Annual Report on the Consumer Price Index 《消费物价指数年报》
{)Wa"|+ annual return 周年报表；周年申报表；每年报税表格
Rdj^k^V+a1 Annual Return Rules 《周年报表规则》
@x *,fk annual review of consumer prices 每年消费物价回顾
>.XXB
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x{rjngp2 annual salary 年薪
V%zo[A annual statement 年度报表；年度决算表
0B~x8f 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
C}9|e?R[Rz annuitant 年金受益人
{q;_Dd annuity 年金
.I^Y[ _.G annuity contract 年金合约
-Wre4 ^,v annuity on human life 人寿年金
7.kH="@ antecedent debt 先前的债项
$8 [JL \ ante-dated cheque 倒填日期支票
" `a,/h' anticipated expenditure 预期开支
)$*B anticipated net profit 预期纯利
vP%:\u:{ anticipated revenue 预期收入
#9qX:*>h anti-inflation measure 反通货膨胀措施
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N73 u anti-inflationary stance 反通货膨胀立场
2Z`Jr/ apparent deficit 表面赤字
"tA.`* apparent financial solvency 表面偿债能力
Pt6d5EIG apparent partner 表面合伙人
_,p/2m-Pj application for personal assessment 个人入息课税申请书
3 rLc\rK application of fund 资金应用
N5x I;UV9' application to release as liquidator and to destruct the books of accounts and documents
} C~9 ?Y 申请免除清盘人职务及毁灭帐簿与文件
rvb@4-i>iI appointed actuary 委任精算师
|H 5$VSw appointed auditor 委任核数师；委任审计师
oj ,;9{- appointed trustee 委任的受托人
z 5~X3k7 appointer 委任人
Pb59RE:7V apportioned pro rata 按比例分摊
8CvNcO;H0 apportionment 分配；分摊
h]VC<BD6S Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
GQE7P() apportionment formula 分摊方程式
a% /x apportionment of estate duty 遗产税的分摊
{OS[0LB appraisal 估价；评估
JX{rum appreciable growth 可观增长
0 r; tI" appreciable impact 显着影响
2 B_+5 appreciable increase 可观增长
}me`(zp appreciation 增值；升值
`bd9N !K appreciation against other currencies 相对其他货币升值
%PK(Z* > appreciation of the exchange value of Hong Kong dollar 港元汇值上升
J DOs.w appreciation tax 增值税
4#ifm# appropriation 拨款；拨用；拨付
+.m:-^9 appropriation account 拨款帐目
T@n};,SQ Appropriation Bill 拨款法案
;YB k.}
% appropriation-in-aid system 补助拨款办法
Qv8 =CnuOT approved assets 核准资产
W{ZJ^QAq/ approved basket stock 认可一篮子证券
)E6E} approved budget 核准预算
^Q!A4 qOQ approved charitable donation 认可慈善捐款
&u (pBr8B approved charitable institution 认可慈善机构
8Qkwg]X approved currency 核准货币；认可货币
OY!WEP$F-C approved estimates 核准预算
JbXi|OS/ approved estimates of expenditure 核准开支预算
F C=N}5u approved overseas insurer 核准海外保险人
9 *r l7 approved overseas trust company 核准海外信托公司
e8z?) 4T approved pooled investment fund 核准汇集投资基金
<D Eu]-'> approved provident fund scheme 认可公积金计划
m\|EM'@k approved provision 核准拨款
Ve40H6 Ox approved redeemable share 核准可赎回股份
]2iEi` "[ approved regional stock 认可地区性证券
Sx X approved retirement scheme 认可退休金计划
iU# "G" & approved subordinated loan 核准附属贷款
}0OQm ?xh arbitrage 套戥；套汇；套利
S*WLb/R2 arbitrageur 套戥者；套汇者
x3nUKQtk:8 arbitrary amount 临时款项
n KjT&R arrangement 措施；安排；协定
wiM4, arrears 欠款
SJsbuLxR arrears of pay 欠付薪酬
Z)}2bJwA arrears of revenue 逾期未收税款；逾期未收的帐项
sAF= "u B articles of association 组织章程；组织细则；组织章程细则
F-D$ Y?m Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
RiIafiaD ascertainment of profit 确定利润
?H8dyQ5" "Asia Clear" “亚洲结算系统”
d"lk"R Asia Commercial Bank Ltd. 亚洲商业银行有限公司
:y_] JL;w Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*nV"X0& Asian Development Fund [ADF] 亚洲发展基金
g$qM}#s0} Asian dollar bond 亚洲美元债券
uaha)W;'9 Asian dollar market 亚洲美元市场
nM99AW Asian dollar rate 亚洲美元利率
]qEg5:yY Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
1I 8<6pi- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
WkPT6d asked price 沽盘；喊价；索价；卖方报价
._&SS,I5VZ assessable income 应评税入息
++=jh6 assessable loss 应评税亏损
V&lx0Dy assessable profit 应评税利润
QEF$Jx assessable value 应评税值
(!9+QXb' assessed profit 估定利润
1_M} Dc+J assessed value 经评估价值
SPtx_+ Q)S assessment 评税；评定；估价；评税单
65rf=*kz: assessment number 评税编号；估价编号
Mh@n>+IR assessment of additional tax 补加税评税
LeNSjxB assessment of performance 业绩评估；实绩评价
m'uFj ! Assessor 评税主任
9 )4_@rf % asset price bubbles 资产价格泡沫
jQ-2SA O asset-backed securities 具资产保证的证券
+Y>oNX1KN assets accretion 资产增值
]y"=/Nu-Ja assets and liabilities 资产与负债
VaO[SW^ assets betterment statement 资产递增表；资产改进表
!;Pp)SRzKG assets lending 实物放款；有抵押贷款
JX#0<U|L assets of the company passing on the death 死者去世时转移的公司资产
s$^2Qp assets pledged as security for liabilities 用作负债抵押的资产
cPg{k}9Tvy assets portfolio 资产投资组合
y
QGd<( assets price 资产价格
5>~D3?IAd assets quality 资产质素
? Q"1zcX assets realization 资产变现
8K&=]:( assets refinancing arrangement 资产再集资安排
3XNk*Y[5 assets securitization 资产证券化
&{ZUY3 assets situated outside Hong Kong 在香港以外地方的资产
4Wa *Pcj assets stripping 削减资产；拆卖资产
y'O<*~C(X assets value 资产值
6Q]JY,+ assignee 承让人
rsh UF assignment 转让；转让书；转让契
6LabFX@{& assignment of interest 权益转让
7'|aEH assignment of letters patent and trade mark 专利证书及商标转让
t8*NldC assignment of property 物业转让；物业转让书
}?sC1]-j& assignment right 转让权
EIPX q assignor 转让人
y43ha associate 有联系的人；有关连人士；相联者；合伙人；联系人
u hB
V)Qg Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
X<g
}F[Y associate member 附属会员
xRq A^Ad associated body corporate 相联法人团体
MXDUKh7v3 associated company 相联公司；联属公司
Ms-)S7tMz associated corporation 相联法团
"ZFH_5< Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#WAX&< m 公认会计师公会〔英国〕
a TPq1u Association of Futures Exchange Brokers 香港期货经纪协会
sFsf~ | Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Xx \,<8Xn association of underwriters 承保人组织
e -b> assumption of control 接管
r Cb# E} assurance 担保；保险；转易；转易书
(D{J| assurance of interest 权益的转易
z :u)@>6D1 at 19XX price 按一九ＸＸ年价格计算
K@ a#^lmd at a discount 按赔价计算；按贴水价格计算；打折扣
R 'fEw3^ at a premium 按溢价计算；按升水价格计算
Ns5P,[pBOZ at call 通知付款；按通知
-x|!?u5F at constant market price 按固定市价计算
K \.tR at constant price 按固定价格计算
A,3qjd,$ c at cost 按成本计算
i>dFpJ at current market price 按当时市价计算；按现时市价计算
)g KC}_h= at current price 按当时价格计算；按现时价格计算
)RQ QhB at factor cost 按要素成本计算；按生产要素成本计算
pX1Us+% at money-of-the-day price 按付款当日价格计算
)c532
y at or better 按指定或较佳价位〔买卖指令〕
J5 Ti@(G5V at par 按面值计算；平价
h67{qY[J[ at sight 见票即付
t=fP ^bJ at the close 按收市盘
:@- .whj at the opening 按开市盘
%.HLO.A attestation 见证；见证条款
$xjfW/k? M at-the-money option 平价期权
P X` xr1o attorney 受权人；受托代表人
6E.[F\u attornment 新拥有人承认书
s-~`Ao'
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DgB;6W l attributable share value 可归属股份价值
_CBMU'V Auckland Stock Exchange 奥克兰证券交易所
"/ Gw`^t auction 拍卖
2IGU{&s auctioneer 拍卖商
7OS i2 audit 审计；核数
: t /0 Audit Commission 审计署
a X
Ie Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
jB l$r{L 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〕
gAf4 w q audit review 帐目审查
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9CpIM% Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8~ &=vc audited account 审计帐目；经审计的帐目
6?[SlPPE1 audited annual account 经审计的周年帐目
,LDL%<7t audited balance sheet 经审计的资产负债表
@Bn4ZF B@ auditor 核数师；核数主任；审计师
m;L 3c(r. auditor's certificate 核数师证明书；审计师证明书
7xYz9r)w` auditor's report 核数师报告；审计师报告
)g }G{9M^ Aussie bond 澳元债券
c c/nzB austerity budget 紧缩预算
[7 0 5[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
1/K1e$ r Australia All Ordinaries Index 澳洲所有普通股票指数
a2/Mf
Australian Dollar [AUD] 澳元
fzvyR2 I Australian Options Market 澳大利亚期权市场
OXn-!J90P Australian Securities Commission 澳洲证券事务监察委员会
O,S>6o)? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-)R
=p"-w Australian Stock Exchange 澳大利亚证券交易所
Oqq' r "S Austrian Schilling [ATS] 奥地利先令
ze21Uj1 x* authentication 认证；鉴证
hMUUnr"8;i authority to purchase 委托购买证；委购书
-= izu]Fb, authorization 认可；核准；授权；授权书
$1Zr.ERL|( authorization by direction 指示授权
S(CVkCP authorization by instruction 指令授权
'f CSP| authorization by warrant 令状授权
LXPO@2QF authorization of unit trust 单位信托的认可
2A9crL $ authorized agent 指定代理人
C%CgWO`Xj authorized capital 法定资本
q?@* authorized clerk 出市员
p(K ^Zc authorized dealer 认可交易商
tmoaa!yRnT authorized financial institution 认可财务机构
};<?W){!H authorized fund 认可基金
gQJLqs"F authorized fund house 获授权的基金公司；认可基金公司
bbDm6, authorized institution 认可机构
iyXd"O authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
# z7yoP authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:{B']~Xf authorized insurer 获授权保险人；获认可承保人
w0 vsdM;G authorized investment 特准投资项目
uZ'Z-!=CL authorized person 获授权人
5(E&jKn& authorized representative 获授权代表
4jZB%tH authorized share capital 法定股本
4^ U%` 1 automated quotation system 自动报价系统
F^S]7{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
69apTx 自动交易系统〔香港期货交易所有限公司〕
ck3+A/ !z automatic adjustment mechanism 自动调整机制
'GiN^Y9dcc automatic adjustment system 自动调整系统
Ajo IL Automatic Clearing House 自动票据交换所
oN%zpz;OR automatic exchange rates accumulation system 自动化汇率累集系统
6a_U[-a9; Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{<-wm-]mo automatic teller machine [ATM] 自动柜员机
DiTpjk ]c` autopay 自动转帐
S\Le;,5Z available assets 可用资产
l-S0Gn/'X available fiscal reserve 现存财政储备
lnLy"f"zV available profit 可用利润
e4tC[6 ; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
t%0c$c average 平均；平均数；海损
Lo 5pn average basic salary 平均基本薪金
USHQwn)% average consumer expenditure 平均消费开支；一般消费开支
)jg*u}u
0 average cost 平均成本
foL4s;2 average cost of land production 增辟土地平均成本
^:}C,lIrG average daily turnover 平均每日成交额
y6x./1Nb}< average daily wage rate 平均每日工资率
FK94CI average expenditure pattern 平均开支模式
`!(%R k average growth rate 平均增长率
aw~h03R_Z average net fixed assets 固定资产平均净值
*: :.Uo4O average of relatives 相对价格平均数
\okv}x^L=Z average price 平均价格
a|.IAxJ average propensity to consume 平均消费倾向；一般消费倾向
Q"GM3? average propensity to save 平均储蓄倾向；一般储蓄倾向
F`2h,i-9 average rate 平均率
j+{cc: h"X average revenue 平均收入；平均收益
7YK6e average stock 平均库存；平均存货
>]C/ Q6 average yearly rent 平均年租
m g@Ol"2 avoidance of double taxation 避免双重课税
( @qS avoidance of tax 避税
