A:
:O)\+s- A share Ａ股；甲类股份
"}*5'e.* abatement of tax 减税；减扣免税额
%j $ r" ABN AMRO Bank N.V. 荷兰银行
]"q9 ~ above-the-line expenditure 线上项目支出；经常预算支出
V?t56n Y} above-the-line receipt 线上项目收入；经常预算收入
(r*"}"ZG ABSA Asia Limited 南非联合亚洲有限公司
c6-~PKJL absolute change 绝对数值变更
9 n0 ?0mk absolute expenditure 实际开支
=2XAQiUR\ absolute guideline figure 绝对准则数字
-,:^dxE' absolute interest 绝对权益
D`c&Q4$: absolute order of discharge 绝对破产解除令
o{]2W `0r absolute profit margin 绝对利润幅度
Y[sBVz'j5 absolute value 实值；绝对值
+-2 W{lX absolutely vested interest 绝对既得权益
'< =77yDg absorbed cost 已吸收成本；已分摊成本
)>"|<h.2] absorption 吸收；分摊；合并
BcXPgM!Xqz absorption rate 吸收率；摊配率；分摊率
ExK yjWAJ ACB Finance Limited 亚洲商业财务有限公司
l y9tI-E acceptable form of reciprocity 合理的互惠条件
;}B6` v acceptable rate 适当利率；适当汇率
E5iNuJj=f acceptance agreement 承兑协议
1L; 3e@G acceptance for honour 参加承兑
MxLg8, M acceptor 承兑人；接受人；受票人
2^w8J w9 acceptor for honour 参加承兑人
v]h^0WU accident insurance 意外保险
+khVi} Accident Insurance Association of Hong Kong 香港意外保险公会
.D3k(zZ accident insurance scheme 意外保险计划
'><I|c} accident year basis 意外年度基准
DMdVE P"m accommodation 通融；贷款
h~`^H9?M accommodation bill 通融票据；空头票据
u7nTk' #r accommodation party 汇票代发人
W*;r}!ro account balance 帐户余额；帐户结余
4++
&P9 account book 帐簿
tNvjwgV\ account collected in advance 预收款项
dkW V/DAm account current book 往来帐簿
|1%eo. account of after-acquired property 事后取得的财产报告
&v)/mc7D account of defaulter 拖欠帐目
do[w&`jw 8 account payable 应付帐款
x1`4hB account payee only [A/C payee only] 只可转帐；存入收款人帐户
"W^+NeLc account receivable 应收帐款
w !_6* account receivable report 应收帐款报表
;Up dkY
1 account statement 结单；帐单；会计财务报表
u u $Jwn!S account title 帐户名称；会计科目
9 ;Qgby accountant's report 会计师报告
#J'V,_ wH Accountant's Report Rules 会计师报告规则
7TtDI=f accounting and auditing procedure 会计与审计程序；会计与核数程序
B4/\=MXb Accounting Arrangements 《会计安排》
7u`:e,' accounting basis 会计基础
Og-v][ accounting by Official Receiver 破产管理署署长呈交的帐目
oL
U !x Accounting Circular 《会计通告》
{%Rn tb accounting class 会计类别
Cu! S|Xj. accounting date 记帐日期；会计结算日期
@rP#ktz] accounting for money 款项核算
f
= 'AI Accounting Officer 会计主任
hG2WxYk accounting period 会计报告期；会计期
|mQC-=6t;Y accounting policy 会计政策；会计方针
qm/#kPlM accounting practice 会计惯例
H krh d accounting principle 会计准则
K-b`KcX accounting record 会计记录
3~%M4( accounting report 会计报告
}ijFvIHV Accounting Services Branch [Treasury] 会计事务部〔库务署〕
rL,kDSLs Accounting Society of China 中国会计学会
)mH(Hx accounting statement 会计报表
'YB{W8bR accounting system 会计制度；会计系统
|R;` accounting transaction 会计事项；帐务交易
m1D,#=C,_ accounting treatment 会计处理
8b"vXNB.f accounting year 会计年度
' :|E$@$W accretion 增值；添加
,`!>.E. accrual 应计项目；应累算数目
\E1CQP- accrual basis 应计制；权责发生制
=F% <W7 accrual basis accounting 应计制会计；权责发生制会计
1* ?XI accrue 应累算；应计
~^/BAc accrued benefit 应累算利益
KBDNK_7A accrued charges 应计费用
2WS Wfh accrued cumulative preference share dividend 应累算的累积优先股股息
Tmk'rOg5 accrued expenses 应累算费用
9 ^CuSj accrued interest payable 应付利息；应计未付利息
5mX"0a_Q accrued interest receivable 应收利息；应计未收利息
T"DG$R,Aj accrued right 累算权益
$\#wsI( accruing profit 应累算的利润
=5O&4G`} accumulated fiscal reserve 累积财政储备
DfjDw/{U3L accumulated profit 累积利润；滚存溢利
s5 4AM]a{j accumulated reserve 累积储备
bg2r accumulation of surplus income 累积收益盈余
O[8wF86R acquired assets 既得资产
Am<){&XT
] acquisition 收购；购置；取得
qzWn l[3 acquisition cost 购置成本
+^q- v- acquisition expenses 购置费用
c`}YL4 acquisition of 100% interest 收购全部股权
J ql$
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=)%~QK {Y acquisition of fixed assets 购置固定资产
79 \SbB acquisition of shell “买壳”
]P2Wa
acquisition price 收购价
F8J\#PW act of God 天灾
[+!~RV_ acting partner 执事合伙人
PKZMuEEy, active market 买卖活跃的市场；交投畅旺的市场；旺市
-n:;/ere7- active partner 积极参与的合伙人
g*W Y kv active trading 交投活跃
3F9 dr@I.7 actual circulation 实际流通
lQL /I[} actual cost 实际成本
B$G9#G6pZ actual expenditure 实际开支；实际支出
4|hfzCjMI actual income 实际入息；实际收入；实际收益
7g4IAs oD actual market 现货市场
~X-v@a actual price 现货价；实际价格
|[@v+koq actual profit 实际利润
U 9XOs)^ actual quotation 实盘；实际价位；实际报价
0pBG^I`_ actual year basis 按实际年度计算
u yo V) actuals 实货
;?{OX actuarial investigation 精算调查
cS>xT cj actuarial principle 精算原则
C_ W%]8u actuarial report 精算师报告
}- @h H( Actuarial Society of Hong Kong 香港精算学会
fM3ZoH/ actuarial valuation 精算师估值
RijFN.s actuary 精算师
$*j)ey> ad referendum agreement 暂定协议；有待覆核的协定
brdY 97s4 ad valorem duty 从价税；按值征税
n],"!>=+ ad valorem duty system 从价税制
7Q|v5@;pU ad valorem fee 从价费
\98|.EG ad valorem tariff 从价关税
UAds$ 9 additional allowance 额外免税额
zC rM~ additional amount for unexpired risk 未过期风险的额外款额
JD ~]aoH additional assessable profit 补加应评税利润
KkSv2 3In additional assessment 补加评税
#;\tgUQ additional commitment 额外承担
in> ?kbaG+ additional commitment vote 额外承担拨款
N p? / r} additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
rW2l +:@c additional dependent parent allowance 供养父母额外免税额
-e.ygiK.`S additional provision 额外拨款
-K4 uqUp additional stamp duty 附加印花税
>L^ 2Z* additional tax 补加税罚款；补加税款
-l < [CI Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
FXbalQ?^ adjudged bankrupt 被裁定破产
QaLVIsnf N adjudicated bankrupt 裁定破产人
|iVw7M : adjudication fee 裁定费；评定印花税额手续费；评估契据费
+L
pMNnl6 adjudication of bankruptcy 裁定破产；宣告破产
Qv@)WJ="-0 adjudication of insolvency 裁定无力偿还债务
i+|/V& #3[ adjusted actual 经调整的实数；调整后的实数
3JZ9 G79H adjusted current assets 经调整的流动资产；调整后的流动资产
zrV~7$HL adjusted figure 经调整的数字；调整后的数额
uXdR-@80* adjusted liabilities 经调整的负债；调整后的负债
mS p;(oQ adjusted loss 经调整的亏损；调整后的亏损
CMfR&G,) adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
=BBq K=W.d adjusted profit 经调整的利润；调整后的利润
}^PdW3O*m, adjusted surplus 经调整的盈余额；调整后的盈余额
2*Mu" v , adjusted value 经调整的价值；调整后的价值
\7q>4[ adjustment 调整；修订；理算〔保险〕
AE4>pzB e adjustment centre 调剂中心
vl5r ~F adjustment lag 调整过程的时间差距；调整时差
mam(h{f$ adjustment mechanism 调整机制
Ns-3\~QS i adjustment of loss 亏损调整
F"a31`L>H adjustment process 调整过程；调整程序
mk
+BeK adjustment range 调整幅度
'.z r:l administered exchange rate 受管制汇率
!%'c$U2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
AA K}t6 administration expenses 行政费用
_'P!>C! administration fee 手续费；行政费
I z)~h>-F administration in bankruptcy 破产管理
$,jynRk7q administration order 遗产管理令
74a >}+" administrator 管理人；遗产管理人
[4HOWM>\ administrator of the estate 遗产管理人
/pz(s +4= admission of debt 债项承认书
yV5A VM o admission of proof 接纳债权证明
L)_L#]Yy advance 放贷款项；垫付款项；预支款项；预付款项
BoXGoFn advance account 暂支帐目；预付款帐户
Jek)`D advance compensation 预付补偿金
^qPS&G advance from shareholder 股东垫款
Ok_)C+o advance pending reimbursement 预支以待日后付还
#zKF/H|_R advanced economy 先进经济体系
\E,Fe:/g advancement 预付；预付财产
yQ+C}8r5 advances warrant 垫款令
{pEbi)CF,} advancing 贷出
U=ie|
3 adverse balance 逆差
u/4|Akui adverse exchange 逆汇
!,N),xG}~ advertisement addressed to shareholders 在报章刊登的致股东通告
S.NLxb/ advice for collection 托收通知书
`L
{dF advice of drawing 提款通知书；汇票通知书
\Zo
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]39A1&af} Advisory Committee [Securities and Futures Commission]
q}%;O
>Z 谘询委员会〔证券及期货事务监察委员会〕
}t.VH:02y Advisory Committee on Diversification 经济多元化谘询委员会
qjd8Q affidavit 誓章；遗产申报誓章
/yL:_6c- affidavit of no receipt 述明无收款的誓章
-W XZOdUjs affiliate 联号；联营公司；附属公司
SK
{ALe affiliated company 附属公司；联号；联营公司
R6 dD17 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
f*ZIBTb 9 affordability 负担能力
%/=#8v4* African Development Bank [AfDB] 非洲开发银行
/,2${$c! after-acquired property 事后取得的财产
{;ur~KE after-hours dealing 市后交易
;PhX [y^* after-tax profit 税后盈利；税后利润；税后溢利
L51uC ,QF agency agreement 代理协议
}&Jml%F4uR agency expenses 代理机构的开支
1R"ymWg" agency fee 代理费
9-N*Jh g Agency Law 《代理法》
yX;v agent 代理人；承销人
DmgWIede|: agent of company 公司代理人
7I<] ;j agent's fee 代理人费；经纪费
F#$[jh$ aggregate 总计；总数；总体数字
ejC== Fkc aggregate amount 总款额；总额
X8=s k aggregate assets and liabilities 总体资产与负债
i3 n0W1~ aggregate at constant price 按固定价格计算的总体数字
2j7e@pr aggregate demand 总需求
_J`q\N
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pZe:U; bb aggregate limit 总限额
olO&7jh7| aggregate of salaries tax 合计薪俸税
0YVkq?1x9 aggregate performance 总体表现；总体业绩
7nL3+Pq aggregate supply 总体供应
b<mxf\b aggregate surplus 总盈余
/ =2 aggregate total 整体总额
Q d$!?h aggregate value 总值；合计价值
YPqp#X* aggregated basis 合计基准
rocG;$[ aggregated net chargeable income 合计应课税入息实额
: $>TeCm aggregation 合并计算；合计；总和
6v }WdK aggregation of incomes of husband and wife 夫妇入息合并计算
. ;q 4<_ aggregation of property 财产的总和
:]oR x agio 差价；贴水
A1(=7ZKz 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》
2u|} gZts Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
GwaU7[6 《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》
y!?l;xMS Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
h_:|H8t;w 《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》
1V37%
D Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
V_"K 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$zuemjW3p agreement for a settlement 授产协议
_P*<T6\J> agreement for assignment 转让协议
R)?zL;,x agreement for sale 售卖协议；买卖协议
uM<6][^` agreement for sale and purchase 买卖协议
#D&]5"0cX agreement for the payment of interest 支付利息协议
D#n^U
`\if agreement for the repayment of money 还款协议
1Q ^YaHzuW agreement of reinsurance 再保险协议
yPqZ , Agricultural Bank of China 中国农业银行
aj<=]=hr air passenger departure tax 飞机乘客离境税
NuqWezJm& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
` 'y[i airport tax 机场税
;/8oP ;X2 alcohol duty 酒精税
$}G03G@ alienation 让与；让渡；转让
1 k}U+ alimony 生活费；赡养费
HrZ\=1RB All Ordinaries Index [AOI] 所有普通股指数
@fWmz,Ngl all risks 全险；综合险
UR&Uwa&. All Sales Record for Stock Market 《股票市场成交报告》
c~+; P (> Allied Capital Resources Limited 新联财务有限公司
Z '~y Uo= all-items index [Consumer Price Index] 总指数〔消费物价指数〕
v8xNtUxN allocation letter 拨款信件
6T5nr allocation of fund 分配款项；预留款项
EK6fd#J?1 allocation of profit 利润分配；溢利分配
:}Tw+S5 allocation warrant 拨款令
V_g9oR_ allotment 分配；配股
{D
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allotment notice 股份配售通知；配股通知
d
M&BnI allotment of shares 股份分配
'<C I^5^ allowable 可获宽免；免税的
|NcfR"[c allowable business loss 可扣除的营业亏损
'_~=C-g allowable expenses 可扣税的支出
yjbqby7 allowance 免税额；津贴；备抵；准备金
4S]`S\w allowance for debts 债项的免税额
9
1r"-%(r allowance for depreciation by wear and tear 耗损折旧免税额
^p0BeSRiy; allowance for funeral expenses 殡殓费的免税额
FasA f( 3 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{yy ^DlHb allowance for repairs and outgoings 修葺及支出方面的免税额
"s]c79t allowance to debtor 给债务人的津贴
bX:ARe
O alteration of capital 资本更改
>~5>)yN_a1 alternate trustee 候补受托人
ncluA~ 8 amalgamation 合并
/?jAG3" ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
tndtwM*B' ambit of charges 征税范围；收费范围
T/" 6iv\1 amended valuation 经修订的估值
XTHy
CK American Commodities Exchange 美国商品交易所
3JiDi
X"| American Express Bank Limited 美国运通银行
1|VnPQqA American Stock Exchange 美国证券交易所
wPDA_ns~ amortization 摊销
"mnW qRpX amount due from banks 存放银行同业的款项
F(8> "(C amount due from banks abroad 存放海外银行同业的款项
dE+xU(\, w amount due from holding companies 控股公司欠款
Syn>;FX amount due from local banks 存放本港银行同业的款项
9' I
I! amount due to banks 银行同业的存款
Uu9\;f amount due to banks abroad 海外银行同业的存款
@L8('8~d amount due to holding companies 控股公司存款
#L{QnV.3 amount due to local banks 本港银行同业的存款
OgN t"Vg amount due to outport banks 外埠银行同业的存款
>Rw [ x amount for note issue 发行纸币的款额
4425,AR amount of bond 担保契据的款额
i51~/
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&P%3'c}G amount of contribution 供款数额
vv
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1FS Jqad amount of principal of the loan 贷款本金额
\k1psqw^O amount of rates chargeable 应征差饷数额
J(0.eD91v amount of share capital 股本额
h$p]#]uMb amount of sums assured 承保款额
H[gu J)4#@ amount of variation 变动幅度
i6zfr|`@ amount of vote 拨款数额
e`#c[lbAAM amount payable 应付款额
Y?2I
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f~u]fpkz Amsterdam Stock Exchange 阿姆斯特丹证券交易所
4 }{HRs? analysis 分析
SLL%XF~/Sb ancillary risk 附属风险
J'O</o@e annual account 周年帐目；周年帐目报表；年度决算；年结
Z@= 1-l annual accounting date 年结日期
wj/\ !V! annual allowance 每年免税额；年积金；年度津贴；年津
(z0S5#g
,x annual balance 年度余额
o [Yxh%T annual disposable income 每年可动用收入
Da!A1|" annual estimates 周年预算
<LDVO'I0 ! annual fee 年费
gRuNC=sR annual general meeting 周年大会
q&Sd+y& annual growth rate 年增率；每年增长率
_](vt,|L annual long-term supplement 长期个案每年补助金
D L_{q6ZK annual pensionable emolument 可供计算退休金的年薪
M SU|T annual report 年报
B ~cQl Annual Report on the Consumer Price Index 《消费物价指数年报》
q28i9$Yqj\ annual return 周年报表；周年申报表；每年报税表格
%_wX9Z T Annual Return Rules 《周年报表规则》
2l#Ogn`k annual review of consumer prices 每年消费物价回顾
MJJy
mi'b annual roll-forward basis 逐年延展方式
SUXRWFl annual salary 年薪
T^8 t<S@` annual statement 年度报表；年度决算表
iK6L\ 'k 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
d _*'5Eia6 annuitant 年金受益人
F
kp; G annuity 年金
lvIKL!;H annuity contract 年金合约
>C~-*M9 annuity on human life 人寿年金
D*Y4B ?, antecedent debt 先前的债项
(b Q1,y ante-dated cheque 倒填日期支票
@kUCc1LT anticipated expenditure 预期开支
u=feR0|8 anticipated net profit 预期纯利
F_=RY ] anticipated revenue 预期收入
b w!;ZRK anti-inflation measure 反通货膨胀措施
[rv"tz= anti-inflationary stance 反通货膨胀立场
5C/W_H+9iK apparent deficit 表面赤字
w{Wz^= ';
apparent financial solvency 表面偿债能力
xR2E? 0T apparent partner 表面合伙人
a&~d ,vC application for personal assessment 个人入息课税申请书
T9\wkb. application of fund 资金应用
\X5{>nNh application to release as liquidator and to destruct the books of accounts and documents
bo rt2k 申请免除清盘人职务及毁灭帐簿与文件
jQzq(oDQw appointed actuary 委任精算师
ua*k{ 0[ appointed auditor 委任核数师；委任审计师
AoL4#.r3H appointed trustee 委任的受托人
[Z|R-{" appointer 委任人
V2cLwQ'0 apportioned pro rata 按比例分摊
n'{cU ( apportionment 分配；分摊
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SN$7| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c4oQ4 apportionment formula 分摊方程式
jEsP: H(0^ apportionment of estate duty 遗产税的分摊
SsfnBCVR appraisal 估价；评估
t K6z#) appreciable growth 可观增长
}3F8[Td.~N appreciable impact 显着影响
F yX\S= appreciable increase 可观增长
m(E-?V MHo appreciation 增值；升值
f(
5c appreciation against other currencies 相对其他货币升值
ps"DL4* appreciation of the exchange value of Hong Kong dollar 港元汇值上升
N;7Xt9l appreciation tax 增值税
;1 &%Wj"d appropriation 拨款；拨用；拨付
3>%rm%ffE appropriation account 拨款帐目
d0~F|j\# Appropriation Bill 拨款法案
`3^ *K/K\ appropriation-in-aid system 补助拨款办法
u?Jw) ` approved assets 核准资产
n1 `D:XrE approved basket stock 认可一篮子证券
W~ E%Eq3 approved budget 核准预算
VS<E?JnbFV approved charitable donation 认可慈善捐款
` uy)][j- approved charitable institution 认可慈善机构
C3Q[L}X\ approved currency 核准货币；认可货币
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OX approved estimates 核准预算
jKZJ0`06q approved estimates of expenditure 核准开支预算
NARW3 \ approved overseas insurer 核准海外保险人
y|U3 approved overseas trust company 核准海外信托公司
Tw"u{%t approved pooled investment fund 核准汇集投资基金
9nlfb~ F~P approved provident fund scheme 认可公积金计划
08{0i,Fs approved provision 核准拨款
K O "U5v approved redeemable share 核准可赎回股份
cdfJa approved regional stock 认可地区性证券
Mib(J+Il approved retirement scheme 认可退休金计划
%mPIr4$Pg approved subordinated loan 核准附属贷款
'9%72yG arbitrage 套戥；套汇；套利
R)d1]k 8 arbitrageur 套戥者；套汇者
, j^ /~ arbitrary amount 临时款项
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x arrangement 措施；安排；协定
5v "QKI arrears 欠款
RUUV" y arrears of pay 欠付薪酬
ZIQy }b' arrears of revenue 逾期未收税款；逾期未收的帐项
` q7O\ articles of association 组织章程；组织细则；组织章程细则
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O Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
:}}5TJ w G ascertainment of profit 确定利润
I~?D^ "Asia Clear" “亚洲结算系统”
^{nf0 )56c Asia Commercial Bank Ltd. 亚洲商业银行有限公司
0gw 0 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
nS)U+q-x&o Asian Development Fund [ADF] 亚洲发展基金
FjqoO. Asian dollar bond 亚洲美元债券
SYRr| Lg Asian dollar market 亚洲美元市场
Q l^I$5& Asian dollar rate 亚洲美元利率
FuiG=q uY Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Hj't.lg+j Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
r$} M,! J asked price 沽盘；喊价；索价；卖方报价
NrT!&>M assessable income 应评税入息
&p=Uus assessable loss 应评税亏损
M_* "g>Z assessable profit 应评税利润
ec+&K ?T assessable value 应评税值
V
@8 + assessed profit 估定利润
}#5V t assessed value 经评估价值
9`Bmop assessment 评税；评定；估价；评税单
b?eIFI&w^l assessment number 评税编号；估价编号
\,)('tUE assessment of additional tax 补加税评税
L,c@Z @ assessment of performance 业绩评估；实绩评价
r18eu B% Assessor 评税主任
S[(Tpk2_ asset price bubbles 资产价格泡沫
|;e K5(| asset-backed securities 具资产保证的证券
H)z}6[` assets accretion 资产增值
Jt5 \ assets and liabilities 资产与负债
<VI.A" Qk~ assets betterment statement 资产递增表；资产改进表
p A7& assets lending 实物放款；有抵押贷款
UIgs/ assets of the company passing on the death 死者去世时转移的公司资产
"1|n]0BF assets pledged as security for liabilities 用作负债抵押的资产
2\80S[f assets portfolio 资产投资组合
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b assets price 资产价格
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\6-s`( assets quality 资产质素
c hk1tFV assets realization 资产变现
_ K["qm{X_ assets refinancing arrangement 资产再集资安排
-J*BY2LU3f assets securitization 资产证券化
69ZGdN assets situated outside Hong Kong 在香港以外地方的资产
(~ro_WC/I assets stripping 削减资产；拆卖资产
, Z* &QR assets value 资产值
UngDXD ) assignee 承让人
N\{Xhr7d assignment 转让；转让书；转让契
@v &h r assignment of interest 权益转让
)(yD"]co assignment of letters patent and trade mark 专利证书及商标转让
ci*rem assignment of property 物业转让；物业转让书
; :2]++G assignment right 转让权
F!.Z@y P assignor 转让人
Qc1NLU9: associate 有联系的人；有关连人士；相联者；合伙人；联系人
KSkT6 _< Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0N.B =j| associate member 附属会员
pFb }5Q associated body corporate 相联法人团体
j<|I @0 associated company 相联公司；联属公司
-P#PyZEH&I associated corporation 相联法团
A hl-EVIr< Association of Chartered Certified Accountants [ACCA] [United Kingdom]
L kYcAY$w 公认会计师公会〔英国〕
R5OP=Q 8 Association of Futures Exchange Brokers 香港期货经纪协会
,9;RP/"7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
QS(aA*D association of underwriters 承保人组织
; PM(q<@\ assumption of control 接管
&[71~.Od assurance 担保；保险；转易；转易书
W;%$7&+0 assurance of interest 权益的转易
`o|Y5wQ@ at 19XX price 按一九ＸＸ年价格计算
<% #Dwo} at a discount 按赔价计算；按贴水价格计算；打折扣
xVYy `_| at a premium 按溢价计算；按升水价格计算
F[am2[/<A at call 通知付款；按通知
&w1 5 GO;4 at constant market price 按固定市价计算
I)7STzlMj. at constant price 按固定价格计算
b >g&Pf#N! at cost 按成本计算
xE>H:YPm at current market price 按当时市价计算；按现时市价计算
Y$JGpeq8w at current price 按当时价格计算；按现时价格计算
4z6i{n-k at factor cost 按要素成本计算；按生产要素成本计算
~4 gOv at money-of-the-day price 按付款当日价格计算
* i LlBE at or better 按指定或较佳价位〔买卖指令〕
Z*uv~0a>9Q at par 按面值计算；平价
I_h u s at sight 见票即付
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hGh at the close 按收市盘
_yx~t at the opening 按开市盘
2S%[YR>> attestation 见证；见证条款
>S c)?[H at-the-money option 平价期权
_[%2QwAUj* attorney 受权人；受托代表人
J>D+/[mFt attornment 新拥有人承认书
ctg U attributable profit 可归属利润
S7oPdzcU- attributable share value 可归属股份价值
}- ` N^ Auckland Stock Exchange 奥克兰证券交易所
1,Ams auction 拍卖
v=m!$ ~ auctioneer 拍卖商
.+ezcG4q audit 审计；核数
Oly"ll*K Audit Commission 审计署
ZVu _E.4. Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
QjT$.pU d 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
f6/<lS oW audit review 帐目审查
BQW hTS7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
yV"k:_O{ audited account 审计帐目；经审计的帐目
r_R( kns audited annual account 经审计的周年帐目
eR1SP S1+ audited balance sheet 经审计的资产负债表
,s ` y auditor 核数师；核数主任；审计师
Z%&$_-yJ auditor's certificate 核数师证明书；审计师证明书
sF. oZ> auditor's report 核数师报告；审计师报告
\NZ(Xk Aussie bond 澳元债券
>T{G l/? p austerity budget 紧缩预算
M[ eq)a $ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3{:AG,G Australia All Ordinaries Index 澳洲所有普通股票指数
8-#_xsZ^; Australian Dollar [AUD] 澳元
rgo#mTQ_ Australian Options Market 澳大利亚期权市场
}xx " Australian Securities Commission 澳洲证券事务监察委员会
,5*Z<[* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\_v jc]? Australian Stock Exchange 澳大利亚证券交易所
a7Mn/ i. Austrian Schilling [ATS] 奥地利先令
" FD`1 authentication 认证；鉴证
\p4>onGI authority to purchase 委托购买证；委购书
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authorization 认可；核准；授权；授权书
ZYS`M?Au authorization by direction 指示授权
bm>N~DC authorization by instruction 指令授权
EKgY authorization by warrant 令状授权
r!+..c authorization of unit trust 单位信托的认可
QT8GP?F authorized agent 指定代理人
C 4[) y J authorized capital 法定资本
c/6 authorized clerk 出市员
k2 _i;v authorized dealer 认可交易商
ceP e0\\ authorized financial institution 认可财务机构
6
4,('+ authorized fund 认可基金
a^vTBJXo authorized fund house 获授权的基金公司；认可基金公司
i Y,Ffu E authorized institution 认可机构
ZA1 :Y{ V authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
' ]bw37_U, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
60\`TsFobT authorized insurer 获授权保险人；获认可承保人
PEr &|H2 authorized investment 特准投资项目
r5,V-5b authorized person 获授权人
ohJo1}{ authorized representative 获授权代表
!eu\ShI authorized share capital 法定股本
!{1 ;wC(b automated quotation system 自动报价系统
olv0w ;s Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
@k-C>h()C 自动交易系统〔香港期货交易所有限公司〕
s' 4O] k` automatic adjustment mechanism 自动调整机制
Vi m:: automatic adjustment system 自动调整系统
V?L8BRnV Automatic Clearing House 自动票据交换所
\V(w= automatic exchange rates accumulation system 自动化汇率累集系统
""f'L,`{. Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
P:#KBF;a automatic teller machine [ATM] 自动柜员机
:{LNr!I?I autopay 自动转帐
\: BixBU7 available assets 可用资产
\; vo BU available fiscal reserve 现存财政储备
" "@kBY1C available profit 可用利润
En9>o nJ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
`VrQ? s average 平均；平均数；海损
=vs]Kmm average basic salary 平均基本薪金
/2f average consumer expenditure 平均消费开支；一般消费开支
RVN;j4uMg average cost 平均成本
>d3`\(v- average cost of land production 增辟土地平均成本
WR"?j 9y_q average daily turnover 平均每日成交额
41v#|%\w average daily wage rate 平均每日工资率
1j*E/L average expenditure pattern 平均开支模式
y3 "+4e average growth rate 平均增长率
5La' I7q average net fixed assets 固定资产平均净值
`nCVO;B average of relatives 相对价格平均数
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.~n? average price 平均价格
4{QD: D(D average propensity to consume 平均消费倾向；一般消费倾向
>Jk]=_% average propensity to save 平均储蓄倾向；一般储蓄倾向
^ O3i)GO average rate 平均率
p:NIRs average revenue 平均收入；平均收益
GY t|[GC average stock 平均库存；平均存货
)61X, z average yearly rent 平均年租
/ q| o avoidance of double taxation 避免双重课税
*B)J(^M!q avoidance of tax 避税
