A:
L^+rsxR A share Ａ股；甲类股份
1^\w7Rew 2 abatement of tax 减税；减扣免税额
&~,4$& _ ABN AMRO Bank N.V. 荷兰银行
=01X above-the-line expenditure 线上项目支出；经常预算支出
p-[WpY3 above-the-line receipt 线上项目收入；经常预算收入
)j_El ]? ABSA Asia Limited 南非联合亚洲有限公司
ukWn@q* absolute change 绝对数值变更
@?3f`l
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LIZB!S@V \ absolute guideline figure 绝对准则数字
5f-b>=02 absolute interest 绝对权益
^dQ{vL@9b9 absolute order of discharge 绝对破产解除令
REUxXaN>Z absolute profit margin 绝对利润幅度
)% 7P? ^> absolute value 实值；绝对值
/'/I^ ab absolutely vested interest 绝对既得权益
qyH -Z@ absorbed cost 已吸收成本；已分摊成本
h|qJ{tUWc$ absorption 吸收；分摊；合并
{a7~P0$ absorption rate 吸收率；摊配率；分摊率
~r --dU ACB Finance Limited 亚洲商业财务有限公司
Aedf (L7\ acceptable form of reciprocity 合理的互惠条件
xVm-4gB acceptable rate 适当利率；适当汇率
_;1{feR_ acceptance agreement 承兑协议
d?2V2`6 acceptance for honour 参加承兑
Y % JQ acceptor 承兑人；接受人；受票人
V'vR(Wx acceptor for honour 参加承兑人
AcH-TIgM/ accident insurance 意外保险
ux; ?WPyr Accident Insurance Association of Hong Kong 香港意外保险公会
[^5\Ww accident insurance scheme 意外保险计划
ks4`h>i accident year basis 意外年度基准
L|=5jn9 : accommodation 通融；贷款
j J ,_-ui accommodation bill 通融票据；空头票据
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5<(W accommodation party 汇票代发人
QU).q65p account balance 帐户余额；帐户结余
jj5S + >4 account book 帐簿
EApKN@<" account collected in advance 预收款项
Z>rY9VvWD account current book 往来帐簿
nr!N%Hi account of after-acquired property 事后取得的财产报告
g52a
vG account of defaulter 拖欠帐目
^#/FkEt7bp account payable 应付帐款
% MHb account payee only [A/C payee only] 只可转帐；存入收款人帐户
U&5* >fd= account receivable 应收帐款
Kgbm/L0XR* account receivable report 应收帐款报表
O viS(}v4@ account statement 结单；帐单；会计财务报表
)kD/ 8 account title 帐户名称；会计科目
CKsVs.:u accountant's report 会计师报告
-pC8 L< Accountant's Report Rules 会计师报告规则
h@:K=gg K accounting and auditing procedure 会计与审计程序；会计与核数程序
Zj`WRH4 Accounting Arrangements 《会计安排》
:KLXr r accounting basis 会计基础
uw)7N(os\` accounting by Official Receiver 破产管理署署长呈交的帐目
ym%UuC3^w Accounting Circular 《会计通告》
Ni,nQ;9 accounting class 会计类别
4QL>LK accounting date 记帐日期；会计结算日期
'%Ng lC[J accounting for money 款项核算
AU{"G Accounting Officer 会计主任
fr@F7s5} accounting period 会计报告期；会计期
9njwAKF? accounting policy 会计政策；会计方针
!g svF\XDM accounting practice 会计惯例
^kez]> accounting principle 会计准则
rd%%NnT" accounting record 会计记录
*IG$"nu accounting report 会计报告
5(1:^:LGK Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-3 I3 X Accounting Society of China 中国会计学会
Gz[yD
~6a accounting statement 会计报表
aB9!}3@ accounting system 会计制度；会计系统
ud1M-lY\U accounting transaction 会计事项；帐务交易
.Eao|; accounting treatment 会计处理
\Cb JU accounting year 会计年度
Ut Z,q!sg accretion 增值；添加
j)A#}4jd accrual 应计项目；应累算数目
{1W:@6tl accrual basis 应计制；权责发生制
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accrual basis accounting 应计制会计；权责发生制会计
g)D_ !iz accrue 应累算；应计
KpLm pK1 accrued benefit 应累算利益
U.%Kt,qB accrued charges 应计费用
qNp1<Q O0 accrued cumulative preference share dividend 应累算的累积优先股股息
xP;r3u
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O7K.\ accrued interest payable 应付利息；应计未付利息
K2 accrued interest receivable 应收利息；应计未收利息
]MbPivM accrued right 累算权益
I=Y>z ^4 accruing profit 应累算的利润
(i1JRn -f accumulated fiscal reserve 累积财政储备
vvoxK 0 accumulated profit 累积利润；滚存溢利
/ HTY>b accumulated reserve 累积储备
GD
W@/oQr accumulation of surplus income 累积收益盈余
gYpMwC{*d acquired assets 既得资产
Ui{%q @ acquisition 收购；购置；取得
v3tJtb^'! acquisition cost 购置成本
bOS)vt*V acquisition expenses 购置费用
% R SZ. acquisition of 100% interest 收购全部股权
<n"BPXF~ acquisition of control 取得控制权
D #ddx acquisition of fixed assets 购置固定资产
QLA.;`HIE acquisition of shell “买壳”
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acquisition price 收购价
{ _rfhz act of God 天灾
$6hPTc<C acting partner 执事合伙人
=YO ]m< active market 买卖活跃的市场；交投畅旺的市场；旺市
-%K!R a\W active partner 积极参与的合伙人
jmok]-pC active trading 交投活跃
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3ZK actual circulation 实际流通
AOf4y&B>q actual cost 实际成本
6*OL.~WE actual expenditure 实际开支；实际支出
NkE0S`Xf actual income 实际入息；实际收入；实际收益
wT1s;2 % actual market 现货市场
2G8pDvBr actual price 现货价；实际价格
e~'` x38 actual profit 实际利润
`? Rq44= actual quotation 实盘；实际价位；实际报价
.R9Z$Kbq actual year basis 按实际年度计算
H=t"qEp actuals 实货
]S|FK>U[ actuarial investigation 精算调查
niVR!l actuarial principle 精算原则
!xM5
A[f actuarial report 精算师报告
KWTV!Wxb=K Actuarial Society of Hong Kong 香港精算学会
5= dL` actuarial valuation 精算师估值
B@,9Cx564 actuary 精算师
{|;a?] ? ad referendum agreement 暂定协议；有待覆核的协定
x -^6U ad valorem duty 从价税；按值征税
8a)AuAi?! ad valorem duty system 从价税制
Ic& h8vSU ad valorem fee 从价费
WzMY RKZ ad valorem tariff 从价关税
5En6f`nR{ additional allowance 额外免税额
En5oi additional amount for unexpired risk 未过期风险的额外款额
[3%mNNk additional assessable profit 补加应评税利润
M>Q]{/V7T additional assessment 补加评税
lOIk$"Ne additional commitment 额外承担
>4 OXG7.&f additional commitment vote 额外承担拨款
ao(T81 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~MpikB f additional dependent parent allowance 供养父母额外免税额
;"3B,Yj additional provision 额外拨款
jYsAL=oh,* additional stamp duty 附加印花税
5pO|^G j1 additional tax 补加税罚款；补加税款
X1 L@
G Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
K %^n. adjudged bankrupt 被裁定破产
BHXi g~d adjudicated bankrupt 裁定破产人
OWd'z1Yl adjudication fee 裁定费；评定印花税额手续费；评估契据费
GkIE;7#2kX adjudication of bankruptcy 裁定破产；宣告破产
v
g N!9 adjudication of insolvency 裁定无力偿还债务
!> UlvT- adjusted actual 经调整的实数；调整后的实数
{Gxe%gu6K adjusted current assets 经调整的流动资产；调整后的流动资产
7
, Rg~L adjusted figure 经调整的数字；调整后的数额
:P ud% }' adjusted liabilities 经调整的负债；调整后的负债
c :R ?da adjusted loss 经调整的亏损；调整后的亏损
J~YT~D 2L 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
WJ7|0qb adjusted profit 经调整的利润；调整后的利润
'<Z[e`/ adjusted surplus 经调整的盈余额；调整后的盈余额
^0VL](bD> adjusted value 经调整的价值；调整后的价值
?K T{H( rU adjustment 调整；修订；理算〔保险〕
E?m~DYnU adjustment centre 调剂中心
q76POytV| adjustment lag 调整过程的时间差距；调整时差
'CLZ7 pV adjustment mechanism 调整机制
qnm_#!&uHT adjustment of loss 亏损调整
(8 nv&| adjustment process 调整过程；调整程序
h}b:-a adjustment range 调整幅度
xNz(LZ.c administered exchange rate 受管制汇率
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QdC Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*kr/,_K administration expenses 行政费用
x2"iZzQlD administration fee 手续费；行政费
LQ0/ oYmNc administration in bankruptcy 破产管理
y Nu_>!Cp5 administration order 遗产管理令
{.Tx70kn administrator 管理人；遗产管理人
^l &lwSRVt administrator of the estate 遗产管理人
:_{8amO admission of debt 债项承认书
UD I{4+z admission of proof 接纳债权证明
n:j' 0WW advance 放贷款项；垫付款项；预支款项；预付款项
%>_[b, advance account 暂支帐目；预付款帐户
J3 $>~ ?^1 advance compensation 预付补偿金
tDByOml8Ix advance from shareholder 股东垫款
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T3$ advance pending reimbursement 预支以待日后付还
{C1crp>q advanced economy 先进经济体系
M .# } advancement 预付；预付财产
3? {AGJ1 advances warrant 垫款令
k.T=&0J_1 advancing 贷出
LZ*8YNp1' adverse balance 逆差
> mG H4{H adverse exchange 逆汇
8\"<t/_
W advertisement addressed to shareholders 在报章刊登的致股东通告
ZbnAAbfKH advice for collection 托收通知书
Uqr>8|t? advice of drawing 提款通知书；汇票通知书
j m0p%%z advice of payment 付款通知
_= v#"l Advisory Committee [Securities and Futures Commission]
+z
>)'# 谘询委员会〔证券及期货事务监察委员会〕
?H{[u rLn Advisory Committee on Diversification 经济多元化谘询委员会
)0{`}7X affidavit 誓章；遗产申报誓章
'r;mm^cS? affidavit of no receipt 述明无收款的誓章
O"m7r ds affiliate 联号；联营公司；附属公司
wjarQog5Y affiliated company 附属公司；联号；联营公司
=u~ nLL
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
p6M9uu affordability 负担能力
WhP P4 # African Development Bank [AfDB] 非洲开发银行
'H1~Zhv after-acquired property 事后取得的财产
`y8pwWo-o after-hours dealing 市后交易
_ \!]MV after-tax profit 税后盈利；税后利润；税后溢利
\j8vf0c5b agency agreement 代理协议
t;O) agency expenses 代理机构的开支
tm1 = agency fee 代理费
pP<8zTLn Agency Law 《代理法》
c{#2;k
Q, agent 代理人；承销人
/qpSmRL agent of company 公司代理人
$ {yc t agent's fee 代理人费；经纪费
MlO OB aggregate 总计；总数；总体数字
1#vy# ' aggregate amount 总款额；总额
G5ATR<0m aggregate assets and liabilities 总体资产与负债
sqkWQ`Ur aggregate at constant price 按固定价格计算的总体数字
~uQ*u.wi aggregate demand 总需求
ttP7-y aggregate gross position 总持仓量
gt kV=V aggregate limit 总限额
|}"YUk^ aggregate of salaries tax 合计薪俸税
% " RJi? aggregate performance 总体表现；总体业绩
]lWqV aggregate supply 总体供应
yR[6s#F/h aggregate surplus 总盈余
]4:QqdV aggregate total 整体总额
K.tNV{OL aggregate value 总值；合计价值
W"{G gk ` aggregated basis 合计基准
dwj?; aggregated net chargeable income 合计应课税入息实额
|k a _Zy aggregation 合并计算；合计；总和
[lmF2 aggregation of incomes of husband and wife 夫妇入息合并计算
p_$^keOL aggregation of property 财产的总和
js$R^P agio 差价；贴水
(qn= BP I 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》
~(kEGEF Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
os V6 = 《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》
GT{4L]C Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
72HA.!ry 《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》
D%SOX N Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
XM'tIE+| 《香港政府和大韩民国政府关于相互促进和保护投资协定》
J }|X agreement for a settlement 授产协议
\C~X_/sg agreement for assignment 转让协议
CS^6$VL7e agreement for sale 售卖协议；买卖协议
OVK
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84ij4ZYe agreement for the payment of interest 支付利息协议
tBo\R?YRs agreement for the repayment of money 还款协议
An2 >] \L agreement of reinsurance 再保险协议
Kda'N$|` Agricultural Bank of China 中国农业银行
mc{z air passenger departure tax 飞机乘客离境税
K3&xe( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
x}G:n[B7_V airport tax 机场税
Hv6h7- alcohol duty 酒精税
) f?I{ alienation 让与；让渡；转让
!gh8 Q s alimony 生活费；赡养费
r$jWjb All Ordinaries Index [AOI] 所有普通股指数
R%r
bysP all risks 全险；综合险
T igw+2 All Sales Record for Stock Market 《股票市场成交报告》
6St=r)_ Allied Capital Resources Limited 新联财务有限公司
>$Y/B =e all-items index [Consumer Price Index] 总指数〔消费物价指数〕
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allocation letter 拨款信件
X [Y0r allocation of fund 分配款项；预留款项
|}zW H=6 allocation of profit 利润分配；溢利分配
%m& 6'Rpfk allocation warrant 拨款令
f*k7 @[rSv allotment 分配；配股
qxZIH allotment notice 股份配售通知；配股通知
+C~h( allotment of shares 股份分配
>Kgw2,y+ allowable 可获宽免；免税的
q,v<:sS9T allowable business loss 可扣除的营业亏损
Q M,#:m1o allowable expenses 可扣税的支出
{}$9
70y allowance 免税额；津贴；备抵；准备金
-CPtYG[s allowance for debts 债项的免税额
7x)Pt@c allowance for depreciation by wear and tear 耗损折旧免税额
jAJ='|[X\ allowance for funeral expenses 殡殓费的免税额
c ILS allowance for inflation 为通货膨胀而预留的款项；通胀准备金
3Z*r#d$nh: allowance for repairs and outgoings 修葺及支出方面的免税额
fA=Z):w allowance to debtor 给债务人的津贴
9QQ XB- alteration of capital 资本更改
0`/G(ukO alternate trustee 候补受托人
, dC.|P' ` amalgamation 合并
x $uhkP ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7# AIX], ambit of charges 征税范围；收费范围
=D<0&M9C amended valuation 经修订的估值
]545:)Q1 American Commodities Exchange 美国商品交易所
(\\;A? American Express Bank Limited 美国运通银行
*%x bn8 American Stock Exchange 美国证券交易所
Y ^^ 4n$ amortization 摊销
4m*)( "H amount due from banks 存放银行同业的款项
XkI'm\W amount due from banks abroad 存放海外银行同业的款项
Q)7 5?mn amount due from holding companies 控股公司欠款
yan^\)HZ amount due from local banks 存放本港银行同业的款项
\Qml~?$@lH amount due to banks 银行同业的存款
(p]FI # y amount due to banks abroad 海外银行同业的存款
?Y"%BS+pt amount due to holding companies 控股公司存款
161P%sGx2 amount due to local banks 本港银行同业的存款
, Ckc c amount due to outport banks 外埠银行同业的存款
!Asncc G amount for note issue 发行纸币的款额
#GM^ :rF amount of bond 担保契据的款额
_a09;C amount of consideration 代价款额
AVT % AS amount of contribution 供款数额
^'QO!{7f amount of indebtedness 负债款额
U]hqRL amount of principal of the loan 贷款本金额
[@@{z9c amount of rates chargeable 应征差饷数额
U4 XW
Kwq amount of share capital 股本额
EP:`l amount of sums assured 承保款额
Po ?M TA amount of variation 变动幅度
\'|n.1Fr amount of vote 拨款数额
}`=7%b`- ? amount payable 应付款额
e=;A3S amount receivable 应收款额
CR4O#f8\ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
yr\ClIU analysis 分析
0%%1:W- ancillary risk 附属风险
Jn+ -G4h$ annual account 周年帐目；周年帐目报表；年度决算；年结
?Q:SVxzUd annual accounting date 年结日期
w=KfkdAJ*/ annual allowance 每年免税额；年积金；年度津贴；年津
"ESc^28 annual balance 年度余额
)KZMRAT- annual disposable income 每年可动用收入
PUQ",;&y1 annual estimates 周年预算
<]Td7-n annual fee 年费
TV`1&ta annual general meeting 周年大会
99y WUC, annual growth rate 年增率；每年增长率
3IxC@QR annual long-term supplement 长期个案每年补助金
t/|0"\ p annual pensionable emolument 可供计算退休金的年薪
gIo\^ktW annual report 年报
aM5]c c% Annual Report on the Consumer Price Index 《消费物价指数年报》
WI\a annual return 周年报表；周年申报表；每年报税表格
@$
7 GrT Annual Return Rules 《周年报表规则》
@=kg K[t
9 annual review of consumer prices 每年消费物价回顾
h,/Aq annual roll-forward basis 逐年延展方式
?:r? K|Ku annual salary 年薪
=lAjQt annual statement 年度报表；年度决算表
IfmQP s+f 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
=g+}4P annuitant 年金受益人
LR=Ji7 annuity 年金
=$ OGHc annuity contract 年金合约
X}( s(6 annuity on human life 人寿年金
4/
` *mPW antecedent debt 先前的债项
&S4*x|-C& ante-dated cheque 倒填日期支票
Fk=SkS ky anticipated expenditure 预期开支
x2v0cR"KL anticipated net profit 预期纯利
N7?]eD anticipated revenue 预期收入
p]L]=-( qI anti-inflation measure 反通货膨胀措施
tW/k anti-inflationary stance 反通货膨胀立场
|r ~ u7U\ apparent deficit 表面赤字
*}2 L4] apparent financial solvency 表面偿债能力
UZ<K'H,q apparent partner 表面合伙人
;JxL>K( application for personal assessment 个人入息课税申请书
"_/ih1z] application of fund 资金应用
H H*y$ application to release as liquidator and to destruct the books of accounts and documents
_X#R v2a 申请免除清盘人职务及毁灭帐簿与文件
[}szM^ appointed actuary 委任精算师
m>=DJ{KQ appointed auditor 委任核数师；委任审计师
!hVbx#bXl appointed trustee 委任的受托人
oC`F1!SfOO appointer 委任人
Pn!~U] A$% apportioned pro rata 按比例分摊
!.P||$x`& apportionment 分配；分摊
!E$$ FvL Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
n])#< 0 apportionment formula 分摊方程式
Wt/;iq" apportionment of estate duty 遗产税的分摊
2E }vuw=c appraisal 估价；评估
*2 Pr1U appreciable growth 可观增长
3sr_V~cZ9 appreciable impact 显着影响
-
l X4; appreciable increase 可观增长
1$b@C-B@g appreciation 增值；升值
i q`}c
|c appreciation against other currencies 相对其他货币升值
"pkdZ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
a``|sn9 appreciation tax 增值税
]g-%7g| appropriation 拨款；拨用；拨付
JuO47}i] 5 appropriation account 拨款帐目
Y
w0,K& Appropriation Bill 拨款法案
I )mB]j appropriation-in-aid system 补助拨款办法
:)1"yo\ approved assets 核准资产
P<g(i 6] approved basket stock 认可一篮子证券
}{R*pmv$bN approved budget 核准预算
NQ`D" n approved charitable donation 认可慈善捐款
]5'$EAsuW approved charitable institution 认可慈善机构
8 m"k3:e^ approved currency 核准货币；认可货币
mB-,\{) approved estimates 核准预算
;VE y{%nF approved estimates of expenditure 核准开支预算
m* m),mZ" approved overseas insurer 核准海外保险人
-,bnj^L approved overseas trust company 核准海外信托公司
uw \@~ ,d approved pooled investment fund 核准汇集投资基金
%u!=<yn' approved provident fund scheme 认可公积金计划
xr'1CP approved provision 核准拨款
[6a-d> e{ approved redeemable share 核准可赎回股份
l!*_[r approved regional stock 认可地区性证券
+gd5& approved retirement scheme 认可退休金计划
t"$~o:U&) approved subordinated loan 核准附属贷款
b`X''6 arbitrage 套戥；套汇；套利
m(8Tup| arbitrageur 套戥者；套汇者
<>6j>w_| arbitrary amount 临时款项
u1/ >)_U arrangement 措施；安排；协定
b,Wm]N arrears 欠款
=z FROB\ arrears of pay 欠付薪酬
ujV{AF`JfB arrears of revenue 逾期未收税款；逾期未收的帐项
oz&`3` articles of association 组织章程；组织细则；组织章程细则
6:5K?Yo Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)R7Sh51P ascertainment of profit 确定利润
529b . | "Asia Clear" “亚洲结算系统”
= Pv_,% Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~
*&\5rPb Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
y?OP- 27y Asian Development Fund [ADF] 亚洲发展基金
\:;M FG' Asian dollar bond 亚洲美元债券
ny{C,1QG Asian dollar market 亚洲美元市场
Om*QN]lGq Asian dollar rate 亚洲美元利率
CY o
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ILm +o$o ~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(H_dZL asked price 沽盘；喊价；索价；卖方报价
;MN$.x + assessable income 应评税入息
T >8P1p@A, assessable loss 应评税亏损
iTHwH{! assessable profit 应评税利润
x)C } assessable value 应评税值
j*>J1M3E assessed profit 估定利润
*?<N3Rr* assessed value 经评估价值
x^K4&'</ assessment 评税；评定；估价；评税单
HJ&P[zV^ assessment number 评税编号；估价编号
[oh06_rB assessment of additional tax 补加税评税
zA5nr ` assessment of performance 业绩评估；实绩评价
e \Qys<2r Assessor 评税主任
!@& 3q| asset price bubbles 资产价格泡沫
s!(R asset-backed securities 具资产保证的证券
L3{(B u assets accretion 资产增值
2Wzx1_D "a assets and liabilities 资产与负债
HTh? &u\QG assets betterment statement 资产递增表；资产改进表
>W> rhxU assets lending 实物放款；有抵押贷款
ZxvH1qx8 assets of the company passing on the death 死者去世时转移的公司资产
7i($/mNl assets pledged as security for liabilities 用作负债抵押的资产
"VZ1LVI assets portfolio 资产投资组合
r~,y3L6ic assets price 资产价格
X9| Z ?jJ assets quality 资产质素
`bQ_e Rw} assets realization 资产变现
l>\EkUT assets refinancing arrangement 资产再集资安排
^BF}wQb :j assets securitization 资产证券化
& ZD@-"@ assets situated outside Hong Kong 在香港以外地方的资产
8xB-cE assets stripping 削减资产；拆卖资产
u[)X="-e# assets value 资产值
m4m-JD |v assignee 承让人
58Ibje assignment 转让；转让书；转让契
?"@Fq2xgB4 assignment of interest 权益转让
CE3l_[c assignment of letters patent and trade mark 专利证书及商标转让
O&?i#@5# assignment of property 物业转让；物业转让书
O1v)*&NAI assignment right 转让权
5qrD~D ' assignor 转让人
b^HDN(v associate 有联系的人；有关连人士；相联者；合伙人；联系人
\=0;EI -j Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
]1++$E j associate member 附属会员
)|*Qs${tF associated body corporate 相联法人团体
d 7^
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v_zt $bf{Y associated corporation 相联法团
<ww D*t Association of Chartered Certified Accountants [ACCA] [United Kingdom]
c+l1 l0BA 公认会计师公会〔英国〕
ZuGSR GX' Association of Futures Exchange Brokers 香港期货经纪协会
KZ2[.[(Ph Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3A,N1 OXG association of underwriters 承保人组织
WRZpu 95v assumption of control 接管
}sxs- assurance 担保；保险；转易；转易书
+Q+O$-a < assurance of interest 权益的转易
8;gi8Y at 19XX price 按一九ＸＸ年价格计算
[r`KoHwdm at a discount 按赔价计算；按贴水价格计算；打折扣
[WDza Rzd at a premium 按溢价计算；按升水价格计算
=%|`gZ at call 通知付款；按通知
2_pF#M9 at constant market price 按固定市价计算
#czI nXTTx at constant price 按固定价格计算
jz f~n~ at cost 按成本计算
Vq3 NjN!+5 at current market price 按当时市价计算；按现时市价计算
<.)= CK at current price 按当时价格计算；按现时价格计算
W5u5!L/ at factor cost 按要素成本计算；按生产要素成本计算
nWsRa uY at money-of-the-day price 按付款当日价格计算
jgE{JK\n4 at or better 按指定或较佳价位〔买卖指令〕
[R4# bl at par 按面值计算；平价
yepRJ%mp at sight 见票即付
NAo.79 at the close 按收市盘
] K uM's at the opening 按开市盘
PzP NvV/o attestation 见证；见证条款
437Wy+Q|e at-the-money option 平价期权
+ nR("Il attorney 受权人；受托代表人
eP2Q2C8g attornment 新拥有人承认书
dSwf ea_ attributable profit 可归属利润
_YX% M|# attributable share value 可归属股份价值
04U|Frc Auckland Stock Exchange 奥克兰证券交易所
}tt%J[ auction 拍卖
1 fcV&qHR auctioneer 拍卖商
im*sSz 0 ( audit 审计；核数
JM ;bNW8 Audit Commission 审计署
]L~z9) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
}4>u_)nt 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〕
^x& x|ckR! audit review 帐目审查
4PVg? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
21OfTV-+3 audited account 审计帐目；经审计的帐目
/K!)}f( 6 audited annual account 经审计的周年帐目
3@=<4$ audited balance sheet 经审计的资产负债表
<l1/lm<# auditor 核数师；核数主任；审计师
`:lcN0n auditor's certificate 核数师证明书；审计师证明书
7Q/H+) auditor's report 核数师报告；审计师报告
\y7?w* K Aussie bond 澳元债券
\!-]$&,j4 austerity budget 紧缩预算
!po,Z& Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Mh`^-*c? Australia All Ordinaries Index 澳洲所有普通股票指数
ai;!Q%B#Q Australian Dollar [AUD] 澳元
l]|&j`'O Australian Options Market 澳大利亚期权市场
bpsyO>lx/ Australian Securities Commission 澳洲证券事务监察委员会
G 5qsnTxUJ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Lx- %y'P Australian Stock Exchange 澳大利亚证券交易所
8nI~iN?" Austrian Schilling [ATS] 奥地利先令
[g}^{ $` authentication 认证；鉴证
N,w6 authority to purchase 委托购买证；委购书
q<\r}1Dm authorization 认可；核准；授权；授权书
+_:p8,
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|!K&h( J| authorization by instruction 指令授权
|6N vByc, authorization by warrant 令状授权
Y<;C>Rs
authorization of unit trust 单位信托的认可
>> cW0I/` authorized agent 指定代理人
?4SYroXUX| authorized capital 法定资本
q[/g3D\G
authorized clerk 出市员
pJg:afCg authorized dealer 认可交易商
Oi?Q^ISxP authorized financial institution 认可财务机构
3R/6/+S- authorized fund 认可基金
~^.,Ftkb@7 authorized fund house 获授权的基金公司；认可基金公司
{Q/@ Y.~< authorized institution 认可机构
UP-2{zb |? authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9>+>s ?IgK authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
nxN("$'cq authorized insurer 获授权保险人；获认可承保人
pjO authorized investment 特准投资项目
5 n 4/}s authorized person 获授权人
07^.Z[(pCt authorized representative 获授权代表
M(8xwo- W authorized share capital 法定股本
QqL?? p-S> automated quotation system 自动报价系统
~oOv/1v}, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
2h5T$[fV 自动交易系统〔香港期货交易所有限公司〕
(a!E3y5, automatic adjustment mechanism 自动调整机制
e~QLz Z 3 automatic adjustment system 自动调整系统
j 1 'H| 4 Automatic Clearing House 自动票据交换所
NHZMH!=4:n automatic exchange rates accumulation system 自动化汇率累集系统
crd|r." Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
yYOV:3!" automatic teller machine [ATM] 自动柜员机
H?opG<R=ek autopay 自动转帐
fx 0 8>r
available assets 可用资产
L ,_U co available fiscal reserve 现存财政储备
-C^qN7Bz available profit 可用利润
.~'q
yD2V Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Ge$& k average 平均；平均数；海损
Q3lVx5G>4 average basic salary 平均基本薪金
>pt I!\ i} average consumer expenditure 平均消费开支；一般消费开支
~i^,Z&X: average cost 平均成本
pnz@;+f average cost of land production 增辟土地平均成本
#O^zA`D average daily turnover 平均每日成交额
.f!'> _ average daily wage rate 平均每日工资率
MS SHMR average expenditure pattern 平均开支模式
Qvny$sr2 average growth rate 平均增长率
hW,GsJ, average net fixed assets 固定资产平均净值
\^F6)COy average of relatives 相对价格平均数
0jp y c average price 平均价格
;F_&h#D]3 average propensity to consume 平均消费倾向；一般消费倾向
?{Xp'D\z average propensity to save 平均储蓄倾向；一般储蓄倾向
s5 Fn("h]n average rate 平均率
p38s&\-kEN average revenue 平均收入；平均收益
L%9yFg%u average stock 平均库存；平均存货
a vS 9 "e average yearly rent 平均年租
gKU*@`6G avoidance of double taxation 避免双重课税
jbOzbxR? avoidance of tax 避税
