A:
z?8~[h{i% A share Ａ股；甲类股份
.uZ7 -l abatement of tax 减税；减扣免税额
f<[jwhCWV ABN AMRO Bank N.V. 荷兰银行
+2 cs#i above-the-line expenditure 线上项目支出；经常预算支出
PW}OU9i s above-the-line receipt 线上项目收入；经常预算收入
{ } e^eJ ABSA Asia Limited 南非联合亚洲有限公司
~M ?|Vn absolute change 绝对数值变更
2x$ x;
\*j absolute expenditure 实际开支
E|Bd>G absolute guideline figure 绝对准则数字
c $;\i absolute interest 绝对权益
#S
QXTR absolute order of discharge 绝对破产解除令
~JZ3a0$^ absolute profit margin 绝对利润幅度
-Q$nA>trKA absolute value 实值；绝对值
7r{qJ7$% absolutely vested interest 绝对既得权益
)&NAs absorbed cost 已吸收成本；已分摊成本
vg%QXaM absorption 吸收；分摊；合并
f%^'P"R absorption rate 吸收率；摊配率；分摊率
L0Vgo <A ACB Finance Limited 亚洲商业财务有限公司
H^c0Kh+ acceptable form of reciprocity 合理的互惠条件
#*IVlchA"B acceptable rate 适当利率；适当汇率
(;o*eFC F acceptance agreement 承兑协议
gqiXmMm:9 acceptance for honour 参加承兑
wuK=6RL acceptor 承兑人；接受人；受票人
Unl?fXI acceptor for honour 参加承兑人
"|LQK0q3 accident insurance 意外保险
,j;PRJ Accident Insurance Association of Hong Kong 香港意外保险公会
Rmh*TQu accident insurance scheme 意外保险计划
+!>L Y accident year basis 意外年度基准
]Bu DaxWN accommodation 通融；贷款
:F|\Ij0T accommodation bill 通融票据；空头票据
=TcOn Q j accommodation party 汇票代发人
&H;8QZ8uw account balance 帐户余额；帐户结余
4be> `d5j account book 帐簿
.Oo/y0E^ account collected in advance 预收款项
@ h-T:$ account current book 往来帐簿
w-FnE}"l account of after-acquired property 事后取得的财产报告
0%Q9}l#7 account of defaulter 拖欠帐目
Y^lQX~I2{ account payable 应付帐款
N )OCSeh account payee only [A/C payee only] 只可转帐；存入收款人帐户
TL-i=\{L:d account receivable 应收帐款
H:}}t]E account receivable report 应收帐款报表
cK}Pf+r> account statement 结单；帐单；会计财务报表
~@M 7 &%] account title 帐户名称；会计科目
$+VgDe5{S accountant's report 会计师报告
`"<2)yq? Accountant's Report Rules 会计师报告规则
t{(Mf2GR1
accounting and auditing procedure 会计与审计程序；会计与核数程序
b :\D\X Accounting Arrangements 《会计安排》
}""p)Y& accounting basis 会计基础
OhWC}s accounting by Official Receiver 破产管理署署长呈交的帐目
iz
x[ Accounting Circular 《会计通告》
v&0d$@6/U accounting class 会计类别
gA
+:CgQ accounting date 记帐日期；会计结算日期
' C]jwxy accounting for money 款项核算
o <\6Rm Accounting Officer 会计主任
edN8-P( accounting period 会计报告期；会计期
fEiJ~&{& accounting policy 会计政策；会计方针
&+;uZ-x accounting practice 会计惯例
Z`xyb>$ accounting principle 会计准则
&c^7O# j accounting record 会计记录
[}k | accounting report 会计报告
S:97B\ u`
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
wXCyj+XB* Accounting Society of China 中国会计学会
mTd<2 Hy accounting statement 会计报表
O)<r>vqe} accounting system 会计制度；会计系统
Yf ( im accounting transaction 会计事项；帐务交易
Z[;#|$J accounting treatment 会计处理
wiV&x l accounting year 会计年度
XARSGAuw accretion 增值；添加
w|G~Il accrual 应计项目；应累算数目
NKh,z&
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)<'yQW=6 accrual basis accounting 应计制会计；权责发生制会计
32KR--mn% accrue 应累算；应计
.CmL7
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S~&\o\"5 accrued charges 应计费用
$~hdm$ accrued cumulative preference share dividend 应累算的累积优先股股息
"gg(tp45 accrued expenses 应累算费用
sN@j5p^j c accrued interest payable 应付利息；应计未付利息
nOuN|q= C accrued interest receivable 应收利息；应计未收利息
/'`6
;
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,lP7 ri accruing profit 应累算的利润
@ V5S4E accumulated fiscal reserve 累积财政储备
;qG1r@o accumulated profit 累积利润；滚存溢利
W :>J864! accumulated reserve 累积储备
`vH&K{ accumulation of surplus income 累积收益盈余
cUV TRWV acquired assets 既得资产
Sgx+V"bkT acquisition 收购；购置；取得
I$Eg$q acquisition cost 购置成本
VS%@)sI|Z acquisition expenses 购置费用
C&oxi$J:p+ acquisition of 100% interest 收购全部股权
)+ k[uokj acquisition of control 取得控制权
$l43>e{E acquisition of fixed assets 购置固定资产
9dw0<qw1% acquisition of shell “买壳”
69OE T_AS> acquisition price 收购价
rJp?d9B act of God 天灾
59/Q*7ZJ acting partner 执事合伙人
(V^QQ !: active market 买卖活跃的市场；交投畅旺的市场；旺市
m^Rd Iy) active partner 积极参与的合伙人
gpsrw>nw active trading 交投活跃
&
]%\.m actual circulation 实际流通
FBb m4NB actual cost 实际成本
k$? &]! <o actual expenditure 实际开支；实际支出
o:f|zf>
i< actual income 实际入息；实际收入；实际收益
{;;eOxOP| actual market 现货市场
s|KfC># actual price 现货价；实际价格
d)9PEtI actual profit 实际利润
?^ eJ: actual quotation 实盘；实际价位；实际报价
L&rO 6 actual year basis 按实际年度计算
zH'!fhcy actuals 实货
QZ:v actuarial investigation 精算调查
UT % #K % actuarial principle 精算原则
yh4jRe?f actuarial report 精算师报告
89ZDOji?O Actuarial Society of Hong Kong 香港精算学会
-^y1iN'D actuarial valuation 精算师估值
!__D}k, actuary 精算师
JJ )y2 ad referendum agreement 暂定协议；有待覆核的协定
A>[hC{ ad valorem duty 从价税；按值征税
a ?l_-Fi ad valorem duty system 从价税制
]+FX$+H/A0 ad valorem fee 从价费
`7F@6n ad valorem tariff 从价关税
c;nx59w ]q additional allowance 额外免税额
n J W_a&' additional amount for unexpired risk 未过期风险的额外款额
r$Yh)rpt: additional assessable profit 补加应评税利润
m*O LoZVy additional assessment 补加评税
$;Q=iv 3 additional commitment 额外承担
S/KVN(Z additional commitment vote 额外承担拨款
Ae3,W additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
1+VY> <=n additional dependent parent allowance 供养父母额外免税额
PV?1g|tYv additional provision 额外拨款
o8iig5bp additional stamp duty 附加印花税
z^ YeMe additional tax 补加税罚款；补加税款
k q/t] %( Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
HIQ]" Hl adjudged bankrupt 被裁定破产
k{zs578h2 adjudicated bankrupt 裁定破产人
0@JilGk1u adjudication fee 裁定费；评定印花税额手续费；评估契据费
Cca~Cq[%*( adjudication of bankruptcy 裁定破产；宣告破产
Ax :3} adjudication of insolvency 裁定无力偿还债务
5~v(AB(x adjusted actual 经调整的实数；调整后的实数
j\%?<2dj= adjusted current assets 经调整的流动资产；调整后的流动资产
wE-Ji<1HJ adjusted figure 经调整的数字；调整后的数额
z +y;y&P adjusted liabilities 经调整的负债；调整后的负债
cH+h =E= adjusted loss 经调整的亏损；调整后的亏损
e cM4] U 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
UZ[/aq adjusted profit 经调整的利润；调整后的利润
TW'E 99wG adjusted surplus 经调整的盈余额；调整后的盈余额
Q:'qw#P/C adjusted value 经调整的价值；调整后的价值
Xp<A@2wt? adjustment 调整；修订；理算〔保险〕
Mb2:'u [ adjustment centre 调剂中心
cfrvy^>, adjustment lag 调整过程的时间差距；调整时差
s
ZlJ/_g adjustment mechanism 调整机制
tn(?nQN3 adjustment of loss 亏损调整
pil0,r
$D adjustment process 调整过程；调整程序
8<E!rn- adjustment range 调整幅度
-lJx%9> administered exchange rate 受管制汇率
$]Q*E4(kV9 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@&!=m]D* administration expenses 行政费用
u=_bM2;~Z administration fee 手续费；行政费
#i}# jMT administration in bankruptcy 破产管理
6\NX
5Gh administration order 遗产管理令
s BeP;ox administrator 管理人；遗产管理人
chvrHvByS administrator of the estate 遗产管理人
~%cSckE admission of debt 债项承认书
k rEH`f admission of proof 接纳债权证明
1 2%z3/i advance 放贷款项；垫付款项；预支款项；预付款项
+0oyt? advance account 暂支帐目；预付款帐户
=
]dz1~/ advance compensation 预付补偿金
F[o+p|nF advance from shareholder 股东垫款
v#FJ+ advance pending reimbursement 预支以待日后付还
I ?^Q084 advanced economy 先进经济体系
q\ \8b{~ advancement 预付；预付财产
1]D/3! advances warrant 垫款令
kxr6sO~ advancing 贷出
Xw Hu:v'= adverse balance 逆差
! 0>!tW adverse exchange 逆汇
}QX 2 :a advertisement addressed to shareholders 在报章刊登的致股东通告
[[/ }1% advice for collection 托收通知书
Mhu53DT advice of drawing 提款通知书；汇票通知书
ku KnJWv advice of payment 付款通知
!0!P.Q8>& Advisory Committee [Securities and Futures Commission]
}"g21-T^ 谘询委员会〔证券及期货事务监察委员会〕
1)P<cNj Advisory Committee on Diversification 经济多元化谘询委员会
[]6ShcqJ[v affidavit 誓章；遗产申报誓章
Fc A)RsMI* affidavit of no receipt 述明无收款的誓章
Allt]P> affiliate 联号；联营公司；附属公司
}(f.uN_v affiliated company 附属公司；联号；联营公司
Tb!B!m affirmation [estate duty] 非宗教式宣誓〔遗产税〕
l1+w2rd1 affordability 负担能力
Q5`+eQ?_\ African Development Bank [AfDB] 非洲开发银行
0~@L%~ after-acquired property 事后取得的财产
|2t7G9[n after-hours dealing 市后交易
z1{E:~f after-tax profit 税后盈利；税后利润；税后溢利
xy-$v agency agreement 代理协议
{LMS~nx agency expenses 代理机构的开支
*tbpF k4/ agency fee 代理费
N >cp>&jV Agency Law 《代理法》
<manv8*6 agent 代理人；承销人
FJn~
=h A agent of company 公司代理人
2heWE agent's fee 代理人费；经纪费
laD.or aggregate 总计；总数；总体数字
cW~6@&zp aggregate amount 总款额；总额
K 8yyxJ aggregate assets and liabilities 总体资产与负债
;*j6d3E aggregate at constant price 按固定价格计算的总体数字
U:pLnNp` aggregate demand 总需求
"S{6LWkD aggregate gross position 总持仓量
QvK]<HE r aggregate limit 总限额
Q J(e*/ aggregate of salaries tax 合计薪俸税
w/ ^0tZ~ aggregate performance 总体表现；总体业绩
Qn'r+X5t aggregate supply 总体供应
a\[fC=]r : aggregate surplus 总盈余
n{qw ]/ aggregate total 整体总额
a?U%l 9F aggregate value 总值；合计价值
F-reb5pt.= aggregated basis 合计基准
k DceBs s aggregated net chargeable income 合计应课税入息实额
T`R QUJO aggregation 合并计算；合计；总和
)z4kP09 aggregation of incomes of husband and wife 夫妇入息合并计算
KH@) +Rj aggregation of property 财产的总和
]'
"^M agio 差价；贴水
um_M}t{ 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》
v @I^:I Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
=aCIaL&9Y 《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》
[V #&sAe Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8G[Y9A(bmP 《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》
O+8ApicjTc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#(7R X} 《香港政府和大韩民国政府关于相互促进和保护投资协定》
K9z_=c+ agreement for a settlement 授产协议
iK6<^,]' agreement for assignment 转让协议
Vp{RX8?. agreement for sale 售卖协议；买卖协议
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9A(Nk agreement for sale and purchase 买卖协议
1vR#FE? agreement for the payment of interest 支付利息协议
b$`4N n| agreement for the repayment of money 还款协议
9B6_eFb agreement of reinsurance 再保险协议
3/S qXu Agricultural Bank of China 中国农业银行
|"tV[" a air passenger departure tax 飞机乘客离境税
R2H\;N Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
i$LV 44 airport tax 机场税
0or6_ y6 alcohol duty 酒精税
Ve lbq alienation 让与；让渡；转让
dPdHY&#` alimony 生活费；赡养费
|\r\i&|g1 All Ordinaries Index [AOI] 所有普通股指数
loqS?b C ] all risks 全险；综合险
DRB YH( All Sales Record for Stock Market 《股票市场成交报告》
FDGKMGZ Allied Capital Resources Limited 新联财务有限公司
8`LLHX1 | all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~E:/oV:4 > allocation letter 拨款信件
['N#aDh.? allocation of fund 分配款项；预留款项
5-QvQ&eH. allocation of profit 利润分配；溢利分配
0wE8 Gm G allocation warrant 拨款令
C7* Yg$`{ allotment 分配；配股
hwol7B> allotment notice 股份配售通知；配股通知
0\ytBxL allotment of shares 股份分配
t"74HZO > allowable 可获宽免；免税的
?k7/`g U allowable business loss 可扣除的营业亏损
a~N)qYL: allowable expenses 可扣税的支出
$m %/veD k allowance 免税额；津贴；备抵；准备金
T?}=k{ C] allowance for debts 债项的免税额
$, @ rKRY allowance for depreciation by wear and tear 耗损折旧免税额
c,s <q j allowance for funeral expenses 殡殓费的免税额
o'}Z!@h allowance for inflation 为通货膨胀而预留的款项；通胀准备金
$}h_EI6hS allowance for repairs and outgoings 修葺及支出方面的免税额
%!hA\S allowance to debtor 给债务人的津贴
cJ E>;a alteration of capital 资本更改
>, Swk3 alternate trustee 候补受托人
E6&uZr amalgamation 合并
ABYW 1K= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
N@`9 ~JS ambit of charges 征税范围；收费范围
LF,c-Cv!jL amended valuation 经修订的估值
t-ReT_D|; American Commodities Exchange 美国商品交易所
bA9d be American Express Bank Limited 美国运通银行
j~j
V`>A American Stock Exchange 美国证券交易所
Fb4S /_
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oIR%{`3"I amount due from banks 存放银行同业的款项
/)<7 $ amount due from banks abroad 存放海外银行同业的款项
+z/73s0~ amount due from holding companies 控股公司欠款
K]azUK7 amount due from local banks 存放本港银行同业的款项
JC?V].) y5 amount due to banks 银行同业的存款
Fe>#}-` amount due to banks abroad 海外银行同业的存款
{ dx yBDK amount due to holding companies 控股公司存款
). #D:eO[~ amount due to local banks 本港银行同业的存款
7&U+f:-w amount due to outport banks 外埠银行同业的存款
KqIe8bi^G amount for note issue 发行纸币的款额
J U`'?b amount of bond 担保契据的款额
5suSR;8 amount of consideration 代价款额
Tf]VcE F amount of contribution 供款数额
-8J@r2 \ amount of indebtedness 负债款额
f Hp#Gi3Lz amount of principal of the loan 贷款本金额
|8?{JKsg amount of rates chargeable 应征差饷数额
?=o]Wx0(9 amount of share capital 股本额
y&|{ x " amount of sums assured 承保款额
Yy: sZJ amount of variation 变动幅度
-kS5mR amount of vote 拨款数额
CM f~Yv amount payable 应付款额
ov.rHVeI amount receivable 应收款额
{y %O_-C'r Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+[nYu)p uP analysis 分析
dufHd ancillary risk 附属风险
n 6+M qN annual account 周年帐目；周年帐目报表；年度决算；年结
6*oTT(0<p annual accounting date 年结日期
0
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s{7k annual allowance 每年免税额；年积金；年度津贴；年津
$f-pLF+x annual balance 年度余额
?fwr:aP~ annual disposable income 每年可动用收入
<^$b1 <@ annual estimates 周年预算
{.'g!{SHp annual fee 年费
8y
)i," annual general meeting 周年大会
\DdVMn annual growth rate 年增率；每年增长率
,(b~L<zN& annual long-term supplement 长期个案每年补助金
ag4^y& annual pensionable emolument 可供计算退休金的年薪
'n`$c{N<tM annual report 年报
m`6`a|Twp$ Annual Report on the Consumer Price Index 《消费物价指数年报》
8#3cmpx4 annual return 周年报表；周年申报表；每年报税表格
C3 Z(k} Annual Return Rules 《周年报表规则》
!: [`
V!{ annual review of consumer prices 每年消费物价回顾
vYun^(_- annual roll-forward basis 逐年延展方式
4h@ of ' annual salary 年薪
bJ[1'Es ` annual statement 年度报表；年度决算表
@ y %qQe/g 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
A}}t86T annuitant 年金受益人
667tL( annuity 年金
_$x *CP0( annuity contract 年金合约
Yhdt8[ 2 annuity on human life 人寿年金
35\0g& antecedent debt 先前的债项
Qx#)c%v \\ ante-dated cheque 倒填日期支票
G4]`` anticipated expenditure 预期开支
6!V* :.( anticipated net profit 预期纯利
5Ww\h anticipated revenue 预期收入
0;`PHNBq anti-inflation measure 反通货膨胀措施
UzRF'<TWf anti-inflationary stance 反通货膨胀立场
g[Y$SgJ apparent deficit 表面赤字
cA^7}}?e apparent financial solvency 表面偿债能力
7E] l=Z`x apparent partner 表面合伙人
sVf7g? application for personal assessment 个人入息课税申请书
4iPg_+ application of fund 资金应用
}jXUd=.Nu application to release as liquidator and to destruct the books of accounts and documents
V)@ scB|>, 申请免除清盘人职务及毁灭帐簿与文件
#@`^
. appointed actuary 委任精算师
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;vv]}Gs appointed auditor 委任核数师；委任审计师
*]k"H`JoFC appointed trustee 委任的受托人
Y`Rf E appointer 委任人
&}?e:PEy apportioned pro rata 按比例分摊
iSax-Mc apportionment 分配；分摊
L~zet-3UNf Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
vDL/PXNC apportionment formula 分摊方程式
*GMRu,u2 apportionment of estate duty 遗产税的分摊
"d\8OOU appraisal 估价；评估
%?y`_~G appreciable growth 可观增长
[\p0eUog/ appreciable impact 显着影响
T9.gs}B0 appreciable increase 可观增长
W6>uLMUa appreciation 增值；升值
)BB a appreciation against other currencies 相对其他货币升值
\FM- FQK appreciation of the exchange value of Hong Kong dollar 港元汇值上升
p*,mwKN: appreciation tax 增值税
8hY)r~!b' appropriation 拨款；拨用；拨付
{,X(fJ appropriation account 拨款帐目
Ld L\B0^l Appropriation Bill 拨款法案
f# + h_1# appropriation-in-aid system 补助拨款办法
4j{ }{ approved assets 核准资产
woKdI)f $ approved basket stock 认可一篮子证券
^u74WN approved budget 核准预算
bvKi0- approved charitable donation 认可慈善捐款
pq`MO
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:4TcCWG approved currency 核准货币；认可货币
'{~ ej: approved estimates 核准预算
XQPJ(.G approved estimates of expenditure 核准开支预算
~>|U %3}] approved overseas insurer 核准海外保险人
4#uoPkLK approved overseas trust company 核准海外信托公司
SfR_#"Uu approved pooled investment fund 核准汇集投资基金
p cG q approved provident fund scheme 认可公积金计划
R& A.F+Zgt approved provision 核准拨款
IU}`5+:m approved redeemable share 核准可赎回股份
[%y D,8 approved regional stock 认可地区性证券
Q[^d{e*l approved retirement scheme 认可退休金计划
6]*qx5m`<l approved subordinated loan 核准附属贷款
C09@ 2M' arbitrage 套戥；套汇；套利
im"v75 tc arbitrageur 套戥者；套汇者
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%+2c arbitrary amount 临时款项
o =}?aC3I arrangement 措施；安排；协定
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^@ arrears 欠款
*,u{~(thR arrears of pay 欠付薪酬
o^_am>h arrears of revenue 逾期未收税款；逾期未收的帐项
4P5wEqU.< articles of association 组织章程；组织细则；组织章程细则
c`cPGEv Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Wj 0( [n ascertainment of profit 确定利润
l0f6L xfz "Asia Clear" “亚洲结算系统”
+$C5V,H ~ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
o/#e
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!% Md9Mu!o Asian Development Fund [ADF] 亚洲发展基金
#<:k hs6 Asian dollar bond 亚洲美元债券
a >6p])Wh Asian dollar market 亚洲美元市场
(J;<&v}Gad Asian dollar rate 亚洲美元利率
lK0coj1+ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
FqySnr JQ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(msJ:SG asked price 沽盘；喊价；索价；卖方报价
@NZ?D0" assessable income 应评税入息
qdh D6#r assessable loss 应评税亏损
F/h)azcn assessable profit 应评税利润
ESAh(A)8 assessable value 应评税值
mb/Y assessed profit 估定利润
r QF%; assessed value 经评估价值
_ #I0m( assessment 评税；评定；估价；评税单
rHznXME$wZ assessment number 评税编号；估价编号
!#QD;,SE+ assessment of additional tax 补加税评税
g"xZ{k_3 assessment of performance 业绩评估；实绩评价
q-H ]Hxv Assessor 评税主任
\VW.>@s~ asset price bubbles 资产价格泡沫
|
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~ asset-backed securities 具资产保证的证券
=6'A8d assets accretion 资产增值
q;+qIV&.: assets and liabilities 资产与负债
'sC{d&c assets betterment statement 资产递增表；资产改进表
| jlR] , assets lending 实物放款；有抵押贷款
0>vm&W<?) assets of the company passing on the death 死者去世时转移的公司资产
B; ~T|ex u assets pledged as security for liabilities 用作负债抵押的资产
Mw < 1 assets portfolio 资产投资组合
GCrMrZ6 assets price 资产价格
!HFwQGP.Y assets quality 资产质素
4&tY5m > assets realization 资产变现
]0o78(/w2 assets refinancing arrangement 资产再集资安排
lw7wvZD assets securitization 资产证券化
j&F&wRD%r assets situated outside Hong Kong 在香港以外地方的资产
8I*fPf assets stripping 削减资产；拆卖资产
HG3jmI+u> assets value 资产值
g\ 2Y605DM assignee 承让人
]C_6I\Z#=W assignment 转让；转让书；转让契
l#Iof)@# assignment of interest 权益转让
/IgTmXxxj assignment of letters patent and trade mark 专利证书及商标转让
: E.mU{ assignment of property 物业转让；物业转让书
~*&_zPTN assignment right 转让权
}a8N!g assignor 转让人
wI)W:mUZZ associate 有联系的人；有关连人士；相联者；合伙人；联系人
#+XKfumLk Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2e+DUZBoC associate member 附属会员
0&<{o!>k associated body corporate 相联法人团体
p!=/a)4X associated company 相联公司；联属公司
a XwFQ, associated corporation 相联法团
qRNGe8 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
V /| @ 公认会计师公会〔英国〕
Oa{M9d,l Association of Futures Exchange Brokers 香港期货经纪协会
X BBsdldZ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
o +&/ N-t association of underwriters 承保人组织
B<i1UJ 5 assumption of control 接管
NVP~`sxiZ assurance 担保；保险；转易；转易书
Fm: Ri$iT assurance of interest 权益的转易
)U5AnL at 19XX price 按一九ＸＸ年价格计算
pDW .Pav at a discount 按赔价计算；按贴水价格计算；打折扣
M}HGFN at a premium 按溢价计算；按升水价格计算
(xMAo;s_ at call 通知付款；按通知
%ePInpb at constant market price 按固定市价计算
oA`N cu5 at constant price 按固定价格计算
(g5T2(_6L at cost 按成本计算
yhZ 2-*pTg at current market price 按当时市价计算；按现时市价计算
4W 6gKY at current price 按当时价格计算；按现时价格计算
*P D7H9m at factor cost 按要素成本计算；按生产要素成本计算
Xq9%{'9 at money-of-the-day price 按付款当日价格计算
q^EG'\<^ at or better 按指定或较佳价位〔买卖指令〕
eR?`o !@y at par 按面值计算；平价
"H6DiPh.E at sight 见票即付
(tys7og$' at the close 按收市盘
-GQ`n01 at the opening 按开市盘
lRn>/7sg$ attestation 见证；见证条款
C4ge_u# at-the-money option 平价期权
(|<}q-wO attorney 受权人；受托代表人
rcAx3AK. attornment 新拥有人承认书
{o AJL attributable profit 可归属利润
H&l/o attributable share value 可归属股份价值
[8![UcMq Auckland Stock Exchange 奥克兰证券交易所
Ee^2stc- auction 拍卖
PU[]
Nw auctioneer 拍卖商
2e#hJ-/`- audit 审计；核数
]v$VZ ' Audit Commission 审计署
Z
sv(/> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
bt"*@NJ$ 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〕
iU5M_M$G audit review 帐目审查
/a N lr>^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~Cm_=[ audited account 审计帐目；经审计的帐目
5V] !xi audited annual account 经审计的周年帐目
_I+QInD ;) audited balance sheet 经审计的资产负债表
V& _ auditor 核数师；核数主任；审计师
*i?#hTw auditor's certificate 核数师证明书；审计师证明书
AKu]c- auditor's report 核数师报告；审计师报告
OjFB_
N Aussie bond 澳元债券
=wtu austerity budget 紧缩预算
^|gD;OED7O Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/{|JQ'gqX Australia All Ordinaries Index 澳洲所有普通股票指数
:;HJ3V; Australian Dollar [AUD] 澳元
_ 5n Lrn,~ Australian Options Market 澳大利亚期权市场
M*<Ee]u Australian Securities Commission 澳洲证券事务监察委员会
16Cd0[h? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[2ez" 4e Australian Stock Exchange 澳大利亚证券交易所
XOsuRI ? Austrian Schilling [ATS] 奥地利先令
5LM Ay" authentication 认证；鉴证
}fU"s" authority to purchase 委托购买证；委购书
9bwG3jn4? authorization 认可；核准；授权；授权书
E9<oA. authorization by direction 指示授权
;2*hN ( authorization by instruction 指令授权
clyZD`* authorization by warrant 令状授权
%OE
(?~dq authorization of unit trust 单位信托的认可
Y?IvG&]) authorized agent 指定代理人
VN]70LFz*i authorized capital 法定资本
+6-_9qRq authorized clerk 出市员
#\1)Tu%- authorized dealer 认可交易商
[&eG>zF" authorized financial institution 认可财务机构
/fgy 07T authorized fund 认可基金
yI$KBx/]n authorized fund house 获授权的基金公司；认可基金公司
@^R6}qJ authorized institution 认可机构
S+2we authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5d|hP4fEc authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
`8M{13fv authorized insurer 获授权保险人；获认可承保人
l^!raoH]q authorized investment 特准投资项目
I' [gGK4 F authorized person 获授权人
M$,4B authorized representative 获授权代表
>W>3w authorized share capital 法定股本
` "Lk@ automated quotation system 自动报价系统
h\-3Y U Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
p d^"MG 自动交易系统〔香港期货交易所有限公司〕
SJ*qgI?}T automatic adjustment mechanism 自动调整机制
vX30I jm automatic adjustment system 自动调整系统
n~_;tO Automatic Clearing House 自动票据交换所
]Ub"NLYV automatic exchange rates accumulation system 自动化汇率累集系统
\&BT#8ELG Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<*_DC)&7 9 automatic teller machine [ATM] 自动柜员机
5LaF'>1yY autopay 自动转帐
}o[N B available assets 可用资产
L5DeLF+ available fiscal reserve 现存财政储备
N||a0& & available profit 可用利润
$&Lw 2 c0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
JIatRc?g average 平均；平均数；海损
XmJ ?oPr7 average basic salary 平均基本薪金
'/2)I8 average consumer expenditure 平均消费开支；一般消费开支
@PzRHn T* average cost 平均成本
F81Kxcs average cost of land production 增辟土地平均成本
R+r;V ]-/ average daily turnover 平均每日成交额
/JjSx/ average daily wage rate 平均每日工资率
PjE%_M< average expenditure pattern 平均开支模式
*)bh6b=7 average growth rate 平均增长率
-J":'xCP! average net fixed assets 固定资产平均净值
Q3<ctd\]Y average of relatives 相对价格平均数
N1fPutl$a average price 平均价格
>c)-o}bd^ average propensity to consume 平均消费倾向；一般消费倾向
& iO53I^r/ average propensity to save 平均储蓄倾向；一般储蓄倾向
6DVHJ+WTV average rate 平均率
,8[R0wsBaz average revenue 平均收入；平均收益
IE:;`e:\D average stock 平均库存；平均存货
0u}+n+\ g average yearly rent 平均年租
1EMrXnv, avoidance of double taxation 避免双重课税
o%E-K=a avoidance of tax 避税
