A:
@!B% y nrG A share Ａ股；甲类股份
9n;6;K# abatement of tax 减税；减扣免税额
oT9qd@uQ0: ABN AMRO Bank N.V. 荷兰银行
Z@bKYfGM above-the-line expenditure 线上项目支出；经常预算支出
`86})xz{ above-the-line receipt 线上项目收入；经常预算收入
wj\kx\+ ABSA Asia Limited 南非联合亚洲有限公司
\;0UP+ absolute change 绝对数值变更
}T"&4Rvs2R absolute expenditure 实际开支
v\-7sgZR absolute guideline figure 绝对准则数字
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el q* absolute interest 绝对权益
VujIKc#4 absolute order of discharge 绝对破产解除令
m">2XGCn absolute profit margin 绝对利润幅度
i)@H absolute value 实值；绝对值
y)T|1) absolutely vested interest 绝对既得权益
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g absorbed cost 已吸收成本；已分摊成本
W"H (HA absorption 吸收；分摊；合并
&'c&B 0 j absorption rate 吸收率；摊配率；分摊率
oA4<AJ2 ACB Finance Limited 亚洲商业财务有限公司
1(qL),F; acceptable form of reciprocity 合理的互惠条件
ap [Q'=A` acceptable rate 适当利率；适当汇率
> Dq&[9,8 acceptance agreement 承兑协议
Jx QGL{)
> acceptance for honour 参加承兑
gZ6tb p,X acceptor 承兑人；接受人；受票人
zRgl`zRE r acceptor for honour 参加承兑人
Z(BZG O< accident insurance 意外保险
aA-s{af Accident Insurance Association of Hong Kong 香港意外保险公会
Lu W Y}ste accident insurance scheme 意外保险计划
t{O2JF#5u accident year basis 意外年度基准
J"Nn.iVq accommodation 通融；贷款
#4F0o@Z accommodation bill 通融票据；空头票据
]EEac accommodation party 汇票代发人
&J ,&>CFc account balance 帐户余额；帐户结余
8YO` TgW account book 帐簿
+[Q`I*C account collected in advance 预收款项
ML7qrc;Rx account current book 往来帐簿
d 8VFa'| account of after-acquired property 事后取得的财产报告
b\C1qM4 account of defaulter 拖欠帐目
4GexY Dk'# account payable 应付帐款
`Lr |KuFN account payee only [A/C payee only] 只可转帐；存入收款人帐户
#./8i nbG account receivable 应收帐款
}M &hcw< account receivable report 应收帐款报表
h/7_I uD account statement 结单；帐单；会计财务报表
a4eE/1 account title 帐户名称；会计科目
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-@Dh6F accountant's report 会计师报告
_nec6=S6( Accountant's Report Rules 会计师报告规则
Qo+Y accounting and auditing procedure 会计与审计程序；会计与核数程序
wcW}Sv[r Accounting Arrangements 《会计安排》
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jycg@=B accounting basis 会计基础
vzZ"TSP accounting by Official Receiver 破产管理署署长呈交的帐目
?A~a}bFZ Accounting Circular 《会计通告》
v+
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+u MK_ds~ accounting date 记帐日期；会计结算日期
43N=O FU accounting for money 款项核算
kV$VKag*A Accounting Officer 会计主任
DhT8Kh{ accounting period 会计报告期；会计期
-{ Fy@$! accounting policy 会计政策；会计方针
jNW/Biy4u accounting practice 会计惯例
TlJ'pG 4^ accounting principle 会计准则
+kT
o$_Wkz accounting record 会计记录
7Q Hrb'c accounting report 会计报告
|],oc AN{ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
jiP^Hz "e
Accounting Society of China 中国会计学会
%R?#Y1Tq; accounting statement 会计报表
HQ^:5 XH accounting system 会计制度；会计系统
o_PQ]1 accounting transaction 会计事项；帐务交易
D >K=D " accounting treatment 会计处理
:{~TG] 4M accounting year 会计年度
<ugy-vSv accretion 增值；添加
tFX!s; N[ accrual 应计项目；应累算数目
p~dj-w accrual basis 应计制；权责发生制
X,`e1nsR accrual basis accounting 应计制会计；权责发生制会计
I1!m;5-c9k accrue 应累算；应计
WR}<^a x accrued benefit 应累算利益
sF1j4 N C accrued charges 应计费用
Q&e*[l2M6 accrued cumulative preference share dividend 应累算的累积优先股股息
>0 I\w$L accrued expenses 应累算费用
:6W * ;<o accrued interest payable 应付利息；应计未付利息
>{#QS"J# accrued interest receivable 应收利息；应计未收利息
y-o54e$4Cq accrued right 累算权益
k
Hh0&~ ( accruing profit 应累算的利润
^Dys#^ accumulated fiscal reserve 累积财政储备
r8Z}
mvLM accumulated profit 累积利润；滚存溢利
n hG h5, accumulated reserve 累积储备
y-)5d accumulation of surplus income 累积收益盈余
z_ L ><}H acquired assets 既得资产
B{ cb'\ C acquisition 收购；购置；取得
3=IY0Q>/( acquisition cost 购置成本
H`NT `BE acquisition expenses 购置费用
Vn6]h|vm acquisition of 100% interest 收购全部股权
#)( D_* acquisition of control 取得控制权
pxHJX2 acquisition of fixed assets 购置固定资产
iTJE:[W"y acquisition of shell “买壳”
qfyuq] acquisition price 收购价
_hi8m o act of God 天灾
^q/_D%]C acting partner 执事合伙人
N6!$V7oT active market 买卖活跃的市场；交投畅旺的市场；旺市
}RZN3U= active partner 积极参与的合伙人
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O2-Gj active trading 交投活跃
W_h!Puj_ actual circulation 实际流通
$J]o\~Z J actual cost 实际成本
yQqu Gu actual expenditure 实际开支；实际支出
N@\`D O actual income 实际入息；实际收入；实际收益
io*iA<@Gx actual market 现货市场
Dh .<&ri
actual price 现货价；实际价格
m]'P3^ <{P actual profit 实际利润
?Z"<&tsZ actual quotation 实盘；实际价位；实际报价
'<&rMn actual year basis 按实际年度计算
p-B
|Gr| actuals 实货
$'Qv
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`ojT actuarial principle 精算原则
>jpk R actuarial report 精算师报告
3Hkb )Wu Actuarial Society of Hong Kong 香港精算学会
F+?g0w[' actuarial valuation 精算师估值
NSQ#\:3:S actuary 精算师
9v(k<('_ ad referendum agreement 暂定协议；有待覆核的协定
01vKx)f ad valorem duty 从价税；按值征税
<6!/B[!O= ad valorem duty system 从价税制
I=K|1 ad valorem fee 从价费
6|]e}I@<2 ad valorem tariff 从价关税
WXCZ
}l additional allowance 额外免税额
SJ8|~,vL additional amount for unexpired risk 未过期风险的额外款额
Oi\,clR^[o additional assessable profit 补加应评税利润
p=] z`t additional assessment 补加评税
swG!O}29OX additional commitment 额外承担
2q%vd =T additional commitment vote 额外承担拨款
;<nQl,2N additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
dR
>hb*k J additional dependent parent allowance 供养父母额外免税额
;7N~d TBQ additional provision 额外拨款
"$PX [: additional stamp duty 附加印花税
$;B0x additional tax 补加税罚款；补加税款
!s(s^ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
qruv^#_l adjudged bankrupt 被裁定破产
JG=z~ STz adjudicated bankrupt 裁定破产人
{[[/*1r| adjudication fee 裁定费；评定印花税额手续费；评估契据费
9u] "($ adjudication of bankruptcy 裁定破产；宣告破产
&``nYI g/ adjudication of insolvency 裁定无力偿还债务
T#-U\C~o adjusted actual 经调整的实数；调整后的实数
E<L6/rG adjusted current assets 经调整的流动资产；调整后的流动资产
+X!QH/ 8 adjusted figure 经调整的数字；调整后的数额
a_o99l P adjusted liabilities 经调整的负债；调整后的负债
z9HUI5ns adjusted loss 经调整的亏损；调整后的亏损
eX <@qa4 < 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
lH%-#2] adjusted profit 经调整的利润；调整后的利润
OjfumZL# adjusted surplus 经调整的盈余额；调整后的盈余额
03a<Cd/S adjusted value 经调整的价值；调整后的价值
z*G(AcS) adjustment 调整；修订；理算〔保险〕
v_NL2eQ~ adjustment centre 调剂中心
#lO~n. +P adjustment lag 调整过程的时间差距；调整时差
) (l=_[1Z5 adjustment mechanism 调整机制
~?uch8H adjustment of loss 亏损调整
qt4^e7 o adjustment process 调整过程；调整程序
0'~Iv\s adjustment range 调整幅度
!r`/vQ # administered exchange rate 受管制汇率
R]"3^k* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
g\=e86 administration expenses 行政费用
PR~9*#"v.. administration fee 手续费；行政费
s)j3 +@:# administration in bankruptcy 破产管理
n_@cjO administration order 遗产管理令
pEX|zee administrator 管理人；遗产管理人
{qL}:ha? administrator of the estate 遗产管理人
b0
y*} admission of debt 债项承认书
Gc{s?rB_ admission of proof 接纳债权证明
\wx Lt}T-Q advance 放贷款项；垫付款项；预支款项；预付款项
<F-W fR advance account 暂支帐目；预付款帐户
$gysy!2}. advance compensation 预付补偿金
9\KMU@N e advance from shareholder 股东垫款
`nEe-w^9)I advance pending reimbursement 预支以待日后付还
w~} .c:B advanced economy 先进经济体系
?qR11A};tG advancement 预付；预付财产
' uU{.bq advances warrant 垫款令
_ e94 advancing 贷出
`rZS\A adverse balance 逆差
1$1P9x@H adverse exchange 逆汇
CyD)=e { advertisement addressed to shareholders 在报章刊登的致股东通告
5nv1%48Ri advice for collection 托收通知书
nbdjk1E`~ advice of drawing 提款通知书；汇票通知书
6;#Rd| advice of payment 付款通知
]c\d][R N Advisory Committee [Securities and Futures Commission]
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'UA 谘询委员会〔证券及期货事务监察委员会〕
)_\q)t"= Advisory Committee on Diversification 经济多元化谘询委员会
x0$# 8 affidavit 誓章；遗产申报誓章
(?lKedA>2 affidavit of no receipt 述明无收款的誓章
zb& 3{, affiliate 联号；联营公司；附属公司
|7% #z~rT affiliated company 附属公司；联号；联营公司
{q|O m?@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
J:oAzBFpA affordability 负担能力
EN{o3@ O' African Development Bank [AfDB] 非洲开发银行
l q }g*ih after-acquired property 事后取得的财产
M*7:-Tb]C after-hours dealing 市后交易
tLo_lLn*~% after-tax profit 税后盈利；税后利润；税后溢利
q-TDg0 agency agreement 代理协议
\c W9"e' agency expenses 代理机构的开支
) |j?aVqZ agency fee 代理费
QB L| n+ Agency Law 《代理法》
iuS*Vw agent 代理人；承销人
)T!3d u:M agent of company 公司代理人
klSA Y agent's fee 代理人费；经纪费
SRek:S, aggregate 总计；总数；总体数字
t$-!1jq aggregate amount 总款额；总额
,8Q&X~$rY aggregate assets and liabilities 总体资产与负债
OGAC[s~V aggregate at constant price 按固定价格计算的总体数字
g0>Q* x aggregate demand 总需求
98Ly zF9 aggregate gross position 总持仓量
: C9vs aggregate limit 总限额
l{4rKqtX aggregate of salaries tax 合计薪俸税
)k 6kK} aggregate performance 总体表现；总体业绩
'O[0oi& aggregate supply 总体供应
RG y+W- aggregate surplus 总盈余
m\e?'-( s aggregate total 整体总额
-mY,nMDb aggregate value 总值；合计价值
8KHT"uc'*J aggregated basis 合计基准
L{Kl! aggregated net chargeable income 合计应课税入息实额
x f<wM]& aggregation 合并计算；合计；总和
sX,S]:X aggregation of incomes of husband and wife 夫妇入息合并计算
i1 6kPU
aggregation of property 财产的总和
c[X:vDUX agio 差价；贴水
vx} W.6C} 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》
`e^sQ>rDI Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$ uqB .f$ 《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》
'o%6TWl9s Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!?5YX I, 《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》
M}x]\#MMY Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
oxXCf%! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
R(on[g_1 agreement for a settlement 授产协议
,f^ ICM agreement for assignment 转让协议
2+cpNk$ agreement for sale 售卖协议；买卖协议
a<CACWsN.T agreement for sale and purchase 买卖协议
l'
2C /#8F agreement for the payment of interest 支付利息协议
ki'CW4x agreement for the repayment of money 还款协议
!8OgaMngzF agreement of reinsurance 再保险协议
}) Zcw1g Agricultural Bank of China 中国农业银行
zLybf :# air passenger departure tax 飞机乘客离境税
Zgt(zh_l Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
dq^vK airport tax 机场税
+a0` ,Jc alcohol duty 酒精税
M3Oqto<8" alienation 让与；让渡；转让
*=(vIm[KL alimony 生活费；赡养费
,yH \nqEz All Ordinaries Index [AOI] 所有普通股指数
'T(@5%Db all risks 全险；综合险
|(3"_ All Sales Record for Stock Market 《股票市场成交报告》
z#^;'nnw Allied Capital Resources Limited 新联财务有限公司
w:07_`cH= all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ug ^es B allocation letter 拨款信件
S<eB&qT$ allocation of fund 分配款项；预留款项
1:22y:^j allocation of profit 利润分配；溢利分配
a6!|#rt allocation warrant 拨款令
t4Pi <m:7 allotment 分配；配股
D`3`5.b allotment notice 股份配售通知；配股通知
FA!!S`{\ allotment of shares 股份分配
hO; XJyv allowable 可获宽免；免税的
&gsBbQ+ qA allowable business loss 可扣除的营业亏损
T(
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~|( eh9 allowance 免税额；津贴；备抵；准备金
FwUgMR*xq allowance for debts 债项的免税额
y3OF+; E allowance for depreciation by wear and tear 耗损折旧免税额
vp(ow]Q allowance for funeral expenses 殡殓费的免税额
Ticx]_+~T allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Bu"5NB allowance for repairs and outgoings 修葺及支出方面的免税额
58P[EM hL allowance to debtor 给债务人的津贴
il% u)NN alteration of capital 资本更改
|H.ARLS alternate trustee 候补受托人
d
r$E:kr amalgamation 合并
o>\o=%D.a ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
OXI>`$we ambit of charges 征税范围；收费范围
;b!qt-;.< amended valuation 经修订的估值
p v]" 2'aQ American Commodities Exchange 美国商品交易所
SM\qd4 American Express Bank Limited 美国运通银行
i>e?$H,/ American Stock Exchange 美国证券交易所
%S/?Ci amortization 摊销
EO %"[k amount due from banks 存放银行同业的款项
'9!J' [W amount due from banks abroad 存放海外银行同业的款项
J?C :@Q amount due from holding companies 控股公司欠款
Vrs?VA`v$ amount due from local banks 存放本港银行同业的款项
qyP={E9A amount due to banks 银行同业的存款
Z lP+t> amount due to banks abroad 海外银行同业的存款
X}H? *'- amount due to holding companies 控股公司存款
U=PTn(2 amount due to local banks 本港银行同业的存款
^@^K
<SVc amount due to outport banks 外埠银行同业的存款
?NR&3 q amount for note issue 发行纸币的款额
$4q$!jB5 amount of bond 担保契据的款额
G`RQl@W>)( amount of consideration 代价款额
; Vpp1mk| amount of contribution 供款数额
"3/&<0k amount of indebtedness 负债款额
wKKQAM6P1 amount of principal of the loan 贷款本金额
7 j6 < amount of rates chargeable 应征差饷数额
B>g(i=E amount of share capital 股本额
u9fJ:a amount of sums assured 承保款额
y/+ IPR amount of variation 变动幅度
Q89fXi0Ivb amount of vote 拨款数额
Z)md]Twt amount payable 应付款额
< n/ 2 amount receivable 应收款额
}$i/4?dYsQ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9}5o> iR analysis 分析
~*x 2IPi H ancillary risk 附属风险
1!NrndJ I annual account 周年帐目；周年帐目报表；年度决算；年结
*/2n h%>$ annual accounting date 年结日期
~G 3txd annual allowance 每年免税额；年积金；年度津贴；年津
bEln.) annual balance 年度余额
o59 b#9 annual disposable income 每年可动用收入
KwU;+=_ . annual estimates 周年预算
}( 7TiCwd annual fee 年费
\440gH` annual general meeting 周年大会
)D ~ 5 annual growth rate 年增率；每年增长率
K&eT*JW> annual long-term supplement 长期个案每年补助金
aYn5AP'PH annual pensionable emolument 可供计算退休金的年薪
U7Oa
13Qz annual report 年报
2T(7V[C%9 Annual Report on the Consumer Price Index 《消费物价指数年报》
4: 5M,p annual return 周年报表；周年申报表；每年报税表格
)qe
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xpc{#/Nk annual review of consumer prices 每年消费物价回顾
yD#(Iw annual roll-forward basis 逐年延展方式
`x_}mdR annual salary 年薪
:$0yp `k annual statement 年度报表；年度决算表
-V-I&sO< Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
zwz_K!229 annuitant 年金受益人
Ec@cW6g(% annuity 年金
FzNj':D annuity contract 年金合约
n'0r
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.f"1(J8 antecedent debt 先前的债项
[S1 b\f# ante-dated cheque 倒填日期支票
\*[DR R0 anticipated expenditure 预期开支
huW,kk<]y anticipated net profit 预期纯利
`jSe gG' anticipated revenue 预期收入
p6V#!5Q anti-inflation measure 反通货膨胀措施
~6IY4']m* anti-inflationary stance 反通货膨胀立场
;wkMa;%`g| apparent deficit 表面赤字
k7j.VpN9 apparent financial solvency 表面偿债能力
*jvP4Nz)k apparent partner 表面合伙人
| 1zfXG,R application for personal assessment 个人入息课税申请书
FP H2 dN application of fund 资金应用
p]ujip application to release as liquidator and to destruct the books of accounts and documents
{xeJO:M3/ 申请免除清盘人职务及毁灭帐簿与文件
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H`Ffd. appointed actuary 委任精算师
T<"Bb[kH appointed auditor 委任核数师；委任审计师
eL~3 CAV{ appointed trustee 委任的受托人
s1h|/7gG appointer 委任人
>lKu[nq; apportioned pro rata 按比例分摊
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A*~G[KC3 ( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
n_Qua|R apportionment formula 分摊方程式
X</Sl>[8 apportionment of estate duty 遗产税的分摊
J e,o(: appraisal 估价；评估
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g appreciable growth 可观增长
j1A%LS;c_ appreciable impact 显着影响
dNhb vzl( appreciable increase 可观增长
CAC%lp appreciation 增值；升值
1 DcX$b appreciation against other currencies 相对其他货币升值
`+rwx appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5:jme$BI appreciation tax 增值税
Arm'0)B> appropriation 拨款；拨用；拨付
[N Afy~X* appropriation account 拨款帐目
rZ|p{ym Appropriation Bill 拨款法案
TY'c'u, appropriation-in-aid system 补助拨款办法
[T,Hpt approved assets 核准资产
2x9.>nwhb approved basket stock 认可一篮子证券
W=3#oX.GsU approved budget 核准预算
l5.k2{' approved charitable donation 认可慈善捐款
^lt2,x approved charitable institution 认可慈善机构
T A0 (U$ 4 approved currency 核准货币；认可货币
y*ZA{ approved estimates 核准预算
:"MHmm=uU8 approved estimates of expenditure 核准开支预算
g e(,>xB approved overseas insurer 核准海外保险人
R?{xs approved overseas trust company 核准海外信托公司
Kei0>hBi approved pooled investment fund 核准汇集投资基金
sOlnc 6 approved provident fund scheme 认可公积金计划
&l3(+4Sh approved provision 核准拨款
\pfa\, rW approved redeemable share 核准可赎回股份
w;yzgj:n&f approved regional stock 认可地区性证券
3]GMQA{L) approved retirement scheme 认可退休金计划
FR[I~unqD approved subordinated loan 核准附属贷款
yvj /u
c arbitrage 套戥；套汇；套利
<g%A2 lI arbitrageur 套戥者；套汇者
Ln2FG 4{ arbitrary amount 临时款项
5!fOc]]O w arrangement 措施；安排；协定
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arrears 欠款
&R?`QB2/ arrears of pay 欠付薪酬
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a,}1FS arrears of revenue 逾期未收税款；逾期未收的帐项
m$=}nI(H articles of association 组织章程；组织细则；组织章程细则
>mX6;6FF Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5{oc ascertainment of profit 确定利润
}o A>0Nw$K "Asia Clear" “亚洲结算系统”
) WbWp4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
KILX?Pt[7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
U 7.k Yu Asian Development Fund [ADF] 亚洲发展基金
tE_n>~Zs Asian dollar bond 亚洲美元债券
; cvMNU$fN Asian dollar market 亚洲美元市场
| bRU=dg Asian dollar rate 亚洲美元利率
[K$5 Rm5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
$8 rnf Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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asked price 沽盘；喊价；索价；卖方报价
,|s*g'u assessable income 应评税入息
A5J41yH assessable loss 应评税亏损
v}N\z 2A assessable profit 应评税利润
|(Mxbprz assessable value 应评税值
{'tfU assessed profit 估定利润
"WuUMt assessed value 经评估价值
mjWU0. assessment 评税；评定；估价；评税单
Y|Q(JX assessment number 评税编号；估价编号
E`I(x&_ assessment of additional tax 补加税评税
n)"JMzjQ< assessment of performance 业绩评估；实绩评价
zmGHI! tP Assessor 评税主任
,c |MB asset price bubbles 资产价格泡沫
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:B/ FL asset-backed securities 具资产保证的证券
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:EH.K assets accretion 资产增值
R%RxF=@ assets and liabilities 资产与负债
&TBF t; assets betterment statement 资产递增表；资产改进表
xws{"m,NX~ assets lending 实物放款；有抵押贷款
/nQuM 05*Z assets of the company passing on the death 死者去世时转移的公司资产
6" * <0 assets pledged as security for liabilities 用作负债抵押的资产
E&zf<Y assets portfolio 资产投资组合
#jW -&a assets price 资产价格
I2WP/ assets quality 资产质素
yy=hCj Q) assets realization 资产变现
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mE* = assets refinancing arrangement 资产再集资安排
U%s@np assets securitization 资产证券化
Hz GwO^tbK assets situated outside Hong Kong 在香港以外地方的资产
(O4oI U assets stripping 削减资产；拆卖资产
_\X ,a5Un assets value 资产值
j=irx5: assignee 承让人
i,r:R
g~ assignment 转让；转让书；转让契
17Cb{ Q assignment of interest 权益转让
uAeo&|& assignment of letters patent and trade mark 专利证书及商标转让
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O\72? K assignment of property 物业转让；物业转让书
fV|uKs(W assignment right 转让权
6!"wiM"] assignor 转让人
,{HQKHg associate 有联系的人；有关连人士；相联者；合伙人；联系人
k3qQU) Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
vvv '!\'# associate member 附属会员
v,ZYh w associated body corporate 相联法人团体
d-B+s%>D associated company 相联公司；联属公司
m6mGcbpn associated corporation 相联法团
__'4Qt Association of Chartered Certified Accountants [ACCA] [United Kingdom]
uL^; i"" 公认会计师公会〔英国〕
xj;:B( i Association of Futures Exchange Brokers 香港期货经纪协会
K<*6E@+i Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
aE5-b ub c association of underwriters 承保人组织
kZz'&xdv'. assumption of control 接管
"ktuq\a@ assurance 担保；保险；转易；转易书
I{cH$jt< assurance of interest 权益的转易
K 77iv at 19XX price 按一九ＸＸ年价格计算
G -T^1? at a discount 按赔价计算；按贴水价格计算；打折扣
* ) <+u~ at a premium 按溢价计算；按升水价格计算
8F8?1 at call 通知付款；按通知
o'$"MC+ at constant market price 按固定市价计算
]6^<VC`5D at constant price 按固定价格计算
{IJ;)<>&VE at cost 按成本计算
"u7[[.P) at current market price 按当时市价计算；按现时市价计算
GLtd<M" at current price 按当时价格计算；按现时价格计算
H_ $?b at factor cost 按要素成本计算；按生产要素成本计算
8l5>t at money-of-the-day price 按付款当日价格计算
9 y*] {IY at or better 按指定或较佳价位〔买卖指令〕
XeI2 <=@% at par 按面值计算；平价
cZxY,UvYa at sight 见票即付
z;>$["t]6 at the close 按收市盘
C*b[J at the opening 按开市盘
*uyP+f2O attestation 见证；见证条款
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-luE at-the-money option 平价期权
]qT&6:;-] attorney 受权人；受托代表人
U<w8jVE attornment 新拥有人承认书
H KrENk attributable profit 可归属利润
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8 attributable share value 可归属股份价值
q-<DYVG+ Auckland Stock Exchange 奥克兰证券交易所
4tZ *%!I' auction 拍卖
~ gd#cL% auctioneer 拍卖商
Y 3ApW vS audit 审计；核数
!.,wg'\P Audit Commission 审计署
Njg$~30 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
BS##nS-[ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Dm}eX:'{ audit review 帐目审查
^<OYW|q?\r Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\~hrS/$[$ audited account 审计帐目；经审计的帐目
rpR yB9 audited annual account 经审计的周年帐目
v;<gCzqQh audited balance sheet 经审计的资产负债表
JPqd} :u3 auditor 核数师；核数主任；审计师
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psUOY auditor's certificate 核数师证明书；审计师证明书
:P h>\ aG auditor's report 核数师报告；审计师报告
"V>}-G& Aussie bond 澳元债券
%i9 e<.Ot austerity budget 紧缩预算
|MZ1j(_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
T ?[28| Australia All Ordinaries Index 澳洲所有普通股票指数
h+1|.d Australian Dollar [AUD] 澳元
skc yLIb Australian Options Market 澳大利亚期权市场
`MSig)V Australian Securities Commission 澳洲证券事务监察委员会
cuQ!"iH Australian Society of Certified Practising Accountants 澳洲执业会计师公会
& !CVF Australian Stock Exchange 澳大利亚证券交易所
754MQK|g Austrian Schilling [ATS] 奥地利先令
/9R0}4i7 authentication 认证；鉴证
M(I%y0 authority to purchase 委托购买证；委购书
$K^l=X authorization 认可；核准；授权；授权书
(kL aXayn authorization by direction 指示授权
@-)?uYw:r authorization by instruction 指令授权
^y/Es2A#t authorization by warrant 令状授权
* hs&^G authorization of unit trust 单位信托的认可
DU% E883 authorized agent 指定代理人
5I2,za&e authorized capital 法定资本
Qfm$q~`D^W authorized clerk 出市员
^Lgvey% authorized dealer 认可交易商
e-ta 7R4 authorized financial institution 认可财务机构
-" I$$C authorized fund 认可基金
j hm3:;Z authorized fund house 获授权的基金公司；认可基金公司
,' | J authorized institution 认可机构
s-"KABEE authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
f(|k0$EIu authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
N5 5F5 authorized insurer 获授权保险人；获认可承保人
`M I;.t authorized investment 特准投资项目
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I/3aQ authorized person 获授权人
g{]6*`/Z authorized representative 获授权代表
#%; Uh authorized share capital 法定股本
.]vb\NBK7 automated quotation system 自动报价系统
|eu 8;~A Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
yt IPY7E 自动交易系统〔香港期货交易所有限公司〕
o Vp ZR$ automatic adjustment mechanism 自动调整机制
WoZU} T- automatic adjustment system 自动调整系统
;W?#l$R Automatic Clearing House 自动票据交换所
RK!9(^Ja automatic exchange rates accumulation system 自动化汇率累集系统
0V~zZ/e Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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6( automatic teller machine [ATM] 自动柜员机
"b hK %N; autopay 自动转帐
Nnh\FaI available assets 可用资产
NuQ!hu h available fiscal reserve 现存财政储备
s>J5.Z7"'j available profit 可用利润
-MTk9<qnT Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
F$a s#.7FF average 平均；平均数；海损
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hq ss), average basic salary 平均基本薪金
H@uu;:l<7A average consumer expenditure 平均消费开支；一般消费开支
x2B8G;6u average cost 平均成本
`}?;Ow&2CY average cost of land production 增辟土地平均成本
QOXo (S average daily turnover 平均每日成交额
3lp'U&3`5 average daily wage rate 平均每日工资率
jB?SX average expenditure pattern 平均开支模式
w.x &3aG average growth rate 平均增长率
+|LM" average net fixed assets 固定资产平均净值
5C!zEI) average of relatives 相对价格平均数
}%u #TwZ average price 平均价格
D -tRy~} average propensity to consume 平均消费倾向；一般消费倾向
K+}0:W=P average propensity to save 平均储蓄倾向；一般储蓄倾向
:PT{>r [ average rate 平均率
=>;&M)+q average revenue 平均收入；平均收益
&4-;;h\H average stock 平均库存；平均存货
8 MO-QO average yearly rent 平均年租
+F)-n2Bi avoidance of double taxation 避免双重课税
./F:]/Mt avoidance of tax 避税
