A:
c%Cae3; A share Ａ股；甲类股份
m'"VuH?^ abatement of tax 减税；减扣免税额
r~fl=2>yQ ABN AMRO Bank N.V. 荷兰银行
W#_g vW above-the-line expenditure 线上项目支出；经常预算支出
KdMA58) above-the-line receipt 线上项目收入；经常预算收入
! =:MG#p ABSA Asia Limited 南非联合亚洲有限公司
7Z~szD absolute change 绝对数值变更
;xtb2c8HT absolute expenditure 实际开支
`&[:!U2]F absolute guideline figure 绝对准则数字
wR+`("2{r absolute interest 绝对权益
gH//
TbS absolute order of discharge 绝对破产解除令
`"mK\M absolute profit margin 绝对利润幅度
m:Cx~ absolute value 实值；绝对值
54cgX)E[x absolutely vested interest 绝对既得权益
A'-YwbY absorbed cost 已吸收成本；已分摊成本
Dlf=N$BL7d absorption 吸收；分摊；合并
)0d".Q|v4 absorption rate 吸收率；摊配率；分摊率
SA n=9MG ACB Finance Limited 亚洲商业财务有限公司
K}3"K C acceptable form of reciprocity 合理的互惠条件
$hp?5K M acceptable rate 适当利率；适当汇率
WM
)g(i~( acceptance agreement 承兑协议
>P"/ nS"nn acceptance for honour 参加承兑
j?hyN@ns acceptor 承兑人；接受人；受票人
'wlP` 7&Tn acceptor for honour 参加承兑人
Zw
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- _ accident insurance 意外保险
^K 8a#- Accident Insurance Association of Hong Kong 香港意外保险公会
mf[79:90^ accident insurance scheme 意外保险计划
7#. PMyK9 accident year basis 意外年度基准
Sz@?%PnU| accommodation 通融；贷款
|F {E4mg(o accommodation bill 通融票据；空头票据
sZBO_](S accommodation party 汇票代发人
"hY^[@7 W account balance 帐户余额；帐户结余
G*p.JsZP account book 帐簿
QO1Gq9 account collected in advance 预收款项
E?D{/ k,zZ account current book 往来帐簿
VZbIU[5 account of after-acquired property 事后取得的财产报告
; OqLNfU3y account of defaulter 拖欠帐目
#f;1f8yrN account payable 应付帐款
BW=6gZ_ account payee only [A/C payee only] 只可转帐；存入收款人帐户
r74w[6( account receivable 应收帐款
r9*H-V $ account receivable report 应收帐款报表
[z@RgDX v account statement 结单；帐单；会计财务报表
Eakjsk account title 帐户名称；会计科目
2czL 1Ci accountant's report 会计师报告
Qh%vh ;|^ Accountant's Report Rules 会计师报告规则
D I [^H accounting and auditing procedure 会计与审计程序；会计与核数程序
vg1s5Y qk Accounting Arrangements 《会计安排》
2+cicBD accounting basis 会计基础
#N}}8RL accounting by Official Receiver 破产管理署署长呈交的帐目
O' U,|A Accounting Circular 《会计通告》
2DdLqZY# accounting class 会计类别
*.Hnt\4| accounting date 记帐日期；会计结算日期
S9055`v5 accounting for money 款项核算
I3b-uEHev Accounting Officer 会计主任
o;C)! accounting period 会计报告期；会计期
dh`A(B{hfc accounting policy 会计政策；会计方针
4zb V' ] accounting practice 会计惯例
c4W "CD;D accounting principle 会计准则
V t;&2v accounting record 会计记录
w`f~Ht{wYR accounting report 会计报告
U<byR!qLie Accounting Services Branch [Treasury] 会计事务部〔库务署〕
S]@iS[|? Accounting Society of China 中国会计学会
u)>*U'bM accounting statement 会计报表
k5CIU}H" accounting system 会计制度；会计系统
W7> _nK+g? accounting transaction 会计事项；帐务交易
:$d 3a"] accounting treatment 会计处理
c u|q & accounting year 会计年度
]HT>-Ba;{h accretion 增值；添加
)+R3C% accrual 应计项目；应累算数目
[/]3:| accrual basis 应计制；权责发生制
#2,L)E\G8e accrual basis accounting 应计制会计；权责发生制会计
13
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C,. {y`s' accrued benefit 应累算利益
K*RRbtb accrued charges 应计费用
mz '8
accrued cumulative preference share dividend 应累算的累积优先股股息
v9k zMxs, accrued expenses 应累算费用
Pfy;/}u^c accrued interest payable 应付利息；应计未付利息
ePdzQsnVe accrued interest receivable 应收利息；应计未收利息
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y>8k( accrued right 累算权益
`r LMMYD= accruing profit 应累算的利润
oWOZ0]H1 accumulated fiscal reserve 累积财政储备
$% t accumulated profit 累积利润；滚存溢利
qILr +zH accumulated reserve 累积储备
mAKi%) accumulation of surplus income 累积收益盈余
$nWmoe) acquired assets 既得资产
GrIdQi ^8 acquisition 收购；购置；取得
EQ-~e acquisition cost 购置成本
vS< e/e+ acquisition expenses 购置费用
6 , ~aV acquisition of 100% interest 收购全部股权
euK!JZ acquisition of control 取得控制权
Kz;VAH acquisition of fixed assets 购置固定资产
y0^FTSQ| acquisition of shell “买壳”
,B><la87 acquisition price 收购价
}o.ZCACYg act of God 天灾
fRmc_tx acting partner 执事合伙人
.=S{ active market 买卖活跃的市场；交投畅旺的市场；旺市
_>l,%n active partner 积极参与的合伙人
I&0yUhn active trading 交投活跃
yE> DQ * actual circulation 实际流通
= %m/ actual cost 实际成本
( d.i np( actual expenditure 实际开支；实际支出
.X9^ A,9 actual income 实际入息；实际收入；实际收益
-TWo-iu^ actual market 现货市场
%iNDRLR%I actual price 现货价；实际价格
~ @bKQ>Xw
actual profit 实际利润
AF}HS8eYy actual quotation 实盘；实际价位；实际报价
WMg^W ( actual year basis 按实际年度计算
(;3jmdJhK actuals 实货
]]4E)j 8 actuarial investigation 精算调查
2}A V_]] actuarial principle 精算原则
E}u\{uY actuarial report 精算师报告
@lI/g Actuarial Society of Hong Kong 香港精算学会
-X BNtM_ " actuarial valuation 精算师估值
"% Ak[04' actuary 精算师
-rfO"D> ad referendum agreement 暂定协议；有待覆核的协定
y;H
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vL7}0n>tz ad valorem duty system 从价税制
^B/{ ad valorem fee 从价费
zc"eSy< w$ ad valorem tariff 从价关税
)yk
LUse+ additional allowance 额外免税额
=}[V69a additional amount for unexpired risk 未过期风险的额外款额
,LvJ'N additional assessable profit 补加应评税利润
WJ@,f%=<~ additional assessment 补加评税
M;OYh additional commitment 额外承担
q b' ka+X additional commitment vote 额外承担拨款
K67x.P Z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
> jcNo3S additional dependent parent allowance 供养父母额外免税额
=
~yh[@R) additional provision 额外拨款
'D
bHXS7N additional stamp duty 附加印花税
V2*b f`/V additional tax 补加税罚款；补加税款
S}+n\pyQ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
>9DgsA`' adjudged bankrupt 被裁定破产
g8C+j6uR0 adjudicated bankrupt 裁定破产人
lUr chLoDt adjudication fee 裁定费；评定印花税额手续费；评估契据费
"^\ 4x I adjudication of bankruptcy 裁定破产；宣告破产
S=o/n4@} adjudication of insolvency 裁定无力偿还债务
wo/H:3^N adjusted actual 经调整的实数；调整后的实数
i^8Zp;O"f adjusted current assets 经调整的流动资产；调整后的流动资产
z')'8155 adjusted figure 经调整的数字；调整后的数额
,^3D"Tky adjusted liabilities 经调整的负债；调整后的负债
h )w<{/p( adjusted loss 经调整的亏损；调整后的亏损
jooh`| `P 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
Z?~7#F~Z` adjusted profit 经调整的利润；调整后的利润
%n(
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=(o$1v/k adjusted value 经调整的价值；调整后的价值
v e$P=ZuM adjustment 调整；修订；理算〔保险〕
K3jno+ U& adjustment centre 调剂中心
PW}Yts7p adjustment lag 调整过程的时间差距；调整时差
>0> M@s adjustment mechanism 调整机制
`jJb) z3D adjustment of loss 亏损调整
EV9m\'=j adjustment process 调整过程；调整程序
P~~RK& +i adjustment range 调整幅度
YpiSH(70` administered exchange rate 受管制汇率
*e^ ZH Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
E*kS{2NAq administration expenses 行政费用
CxO) d7c administration fee 手续费；行政费
0j3j/={|.1 administration in bankruptcy 破产管理
[ML4<Eb+ x administration order 遗产管理令
$jm'u Dvm administrator 管理人；遗产管理人
M+Dkn3bx administrator of the estate 遗产管理人
bo]k9FC admission of debt 债项承认书
9AS,-5;XQ admission of proof 接纳债权证明
)sW1a advance 放贷款项；垫付款项；预支款项；预付款项
TiH(HW|: advance account 暂支帐目；预付款帐户
xa K:@/ advance compensation 预付补偿金
r!(~Y
A advance from shareholder 股东垫款
2-8<uU y advance pending reimbursement 预支以待日后付还
t hS#fO4]d advanced economy 先进经济体系
ek.L(n,J| advancement 预付；预付财产
;]p#PNQ0 advances warrant 垫款令
E;%{hAD{ advancing 贷出
;v.l<AOE adverse balance 逆差
i^
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'*K/K],S] advertisement addressed to shareholders 在报章刊登的致股东通告
Wkf)4! advice for collection 托收通知书
Q}G advice of drawing 提款通知书；汇票通知书
J )*y1 advice of payment 付款通知
z. 7 UfLV9 Advisory Committee [Securities and Futures Commission]
@T1-0!TM') 谘询委员会〔证券及期货事务监察委员会〕
Q7i^VN Advisory Committee on Diversification 经济多元化谘询委员会
X^"95I c affidavit 誓章；遗产申报誓章
(R.k. ,z affidavit of no receipt 述明无收款的誓章
$.v5G>- )3 affiliate 联号；联营公司；附属公司
bE0cW'6r affiliated company 附属公司；联号；联营公司
y BeSvsm affirmation [estate duty] 非宗教式宣誓〔遗产税〕
F+9|D affordability 负担能力
;Iw C`!(# African Development Bank [AfDB] 非洲开发银行
O75ioO0 after-acquired property 事后取得的财产
D_'Zucq after-hours dealing 市后交易
7HFw*; after-tax profit 税后盈利；税后利润；税后溢利
F)!B%4 agency agreement 代理协议
I/fERnHM/+ agency expenses 代理机构的开支
AM,@BnEcuT agency fee 代理费
.{~ygHQ`f Agency Law 《代理法》
4 uD!-1LT@ agent 代理人；承销人
Ut Y< R agent of company 公司代理人
p-M QI } agent's fee 代理人费；经纪费
E}yl@8g:# aggregate 总计；总数；总体数字
i $#bg^ aggregate amount 总款额；总额
ig 3uY# aggregate assets and liabilities 总体资产与负债
V&[|%jm& aggregate at constant price 按固定价格计算的总体数字
J/WPffqD
aggregate demand 总需求
Z-Zox-I1}- aggregate gross position 总持仓量
b1E>LrL aggregate limit 总限额
^\J/l\n aggregate of salaries tax 合计薪俸税
@>&UoH}2 aggregate performance 总体表现；总体业绩
q=Q 5s?sQc aggregate supply 总体供应
/id(atiF^ aggregate surplus 总盈余
Lw 1~$rZg aggregate total 整体总额
`UGHk*DL) aggregate value 总值；合计价值
>4b-NS/}0 aggregated basis 合计基准
,\xeNUZd aggregated net chargeable income 合计应课税入息实额
V;Te =4 aggregation 合并计算；合计；总和
K%Jy ?7
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Q(>89*b& aggregation of property 财产的总和
gtqgf<mS agio 差价；贴水
e\tcP 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》
Em %"] B Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
gVEW*8 《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》
_T)dmhG Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
U_B"B;ng+ 《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》
c5nl!0XX Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
K9 :I8E < 《香港政府和大韩民国政府关于相互促进和保护投资协定》
4F^(3RKZ| agreement for a settlement 授产协议
d>VerZZU agreement for assignment 转让协议
R=_
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{?$-p%CF`8 agreement for sale and purchase 买卖协议
58 ev (f agreement for the payment of interest 支付利息协议
%\Z{~(&-v agreement for the repayment of money 还款协议
V Me~aUd agreement of reinsurance 再保险协议
wspZ Eu>C; Agricultural Bank of China 中国农业银行
_r^Cu.[7 air passenger departure tax 飞机乘客离境税
YP5V~-O/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2aNCcZw0 airport tax 机场税
vdyLwBz: alcohol duty 酒精税
Mnn\y Tblp alienation 让与；让渡；转让
]*'V#; s alimony 生活费；赡养费
mhv {6v All Ordinaries Index [AOI] 所有普通股指数
q$Gf9&Z O all risks 全险；综合险
oQ{(7.e7) All Sales Record for Stock Market 《股票市场成交报告》
i?.MD+f8 Allied Capital Resources Limited 新联财务有限公司
\'q 9,tP all-items index [Consumer Price Index] 总指数〔消费物价指数〕
]X ,f allocation letter 拨款信件
0B7cpw>_J allocation of fund 分配款项；预留款项
}'U "HHv allocation of profit 利润分配；溢利分配
FZ)_WaqG f allocation warrant 拨款令
MdV-;uf allotment 分配；配股
K&0'@#bE\ allotment notice 股份配售通知；配股通知
vc0'x4 allotment of shares 股份分配
ROw9l!YF allowable 可获宽免；免税的
HN9!~G allowable business loss 可扣除的营业亏损
{9S= : allowable expenses 可扣税的支出
f| P% allowance 免税额；津贴；备抵；准备金
p~vq1D6 allowance for debts 债项的免税额
@ )owj^sA allowance for depreciation by wear and tear 耗损折旧免税额
2y s'q ! allowance for funeral expenses 殡殓费的免税额
r+r-[z D( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
?nZQTO 7 allowance for repairs and outgoings 修葺及支出方面的免税额
e@}zp allowance to debtor 给债务人的津贴
;-Fr^|do y alteration of capital 资本更改
cOkjeHs
5 alternate trustee 候补受托人
~<!b}Hv amalgamation 合并
J{<,V\t) ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
0.7* 2s- ambit of charges 征税范围；收费范围
g? 'pb*PR amended valuation 经修订的估值
U>PF#@ C/ American Commodities Exchange 美国商品交易所
<!g q 9 American Express Bank Limited 美国运通银行
G9" 2h
\ American Stock Exchange 美国证券交易所
4Y2l]8 6 amortization 摊销
Lx6C f R amount due from banks 存放银行同业的款项
[ }-CXB amount due from banks abroad 存放海外银行同业的款项
ky*- THS amount due from holding companies 控股公司欠款
s4h3mypw amount due from local banks 存放本港银行同业的款项
%<8@NbF amount due to banks 银行同业的存款
m/ vwM" amount due to banks abroad 海外银行同业的存款
o_C
j o amount due to holding companies 控股公司存款
EA_6L\+8& amount due to local banks 本港银行同业的存款
/|v:$iH,C amount due to outport banks 外埠银行同业的存款
G;r-f63N amount for note issue 发行纸币的款额
'uAH, .B amount of bond 担保契据的款额
v"x{oD$R amount of consideration 代价款额
I[b@U<\ amount of contribution 供款数额
&}sC8,Sr amount of indebtedness 负债款额
0>PO4W FVJ amount of principal of the loan 贷款本金额
#N"zTW% amount of rates chargeable 应征差饷数额
V *2 =S amount of share capital 股本额
WPbWG$Li amount of sums assured 承保款额
J UBihw4 amount of variation 变动幅度
'& ~ A amount of vote 拨款数额
"n'LF?/H' amount payable 应付款额
-4:L[.2 amount receivable 应收款额
$'M: H_T Amsterdam Stock Exchange 阿姆斯特丹证券交易所
u[25U;xo analysis 分析
NUiNn 7C ancillary risk 附属风险
%DJxUuh annual account 周年帐目；周年帐目报表；年度决算；年结
8!e1T,:b annual accounting date 年结日期
tg%U 2+.q annual allowance 每年免税额；年积金；年度津贴；年津
E2f9J{ Ki= annual balance 年度余额
ba_T:;';0 annual disposable income 每年可动用收入
>icK]W annual estimates 周年预算
lW F=b z0 annual fee 年费
ti`R annual general meeting 周年大会
m<ZwbD annual growth rate 年增率；每年增长率
XWo=?(i A annual long-term supplement 长期个案每年补助金
#^IEQZgH annual pensionable emolument 可供计算退休金的年薪
P<iS7 Ys + annual report 年报
V+A1O k ) Annual Report on the Consumer Price Index 《消费物价指数年报》
8'+XR`g:ax annual return 周年报表；周年申报表；每年报税表格
mUi|vq)`=D Annual Return Rules 《周年报表规则》
%;,D:Tv=& annual review of consumer prices 每年消费物价回顾
5p&&EA/ annual roll-forward basis 逐年延展方式
AuZ?~I1 annual salary 年薪
F*WW v&\X annual statement 年度报表；年度决算表
c9e
}P Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
7. y
L> annuitant 年金受益人
% ~%>3 annuity 年金
6 "Tr$E annuity contract 年金合约
A{hwT,zV: annuity on human life 人寿年金
7{oG4X! antecedent debt 先前的债项
u(Ke S` ante-dated cheque 倒填日期支票
U4*5o~! =S anticipated expenditure 预期开支
cm]D"GFLY anticipated net profit 预期纯利
e=nEx Y anticipated revenue 预期收入
z41
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o{\@7'G anti-inflationary stance 反通货膨胀立场
Y W"?F y apparent deficit 表面赤字
Rs; ,_ apparent financial solvency 表面偿债能力
!ViHC}: apparent partner 表面合伙人
f f"Cl p application for personal assessment 个人入息课税申请书
6.tppAO+ application of fund 资金应用
{p U Ou8`Z application to release as liquidator and to destruct the books of accounts and documents
F0Xv84:O 申请免除清盘人职务及毁灭帐簿与文件
m,e1:Nk< appointed actuary 委任精算师
T8YqCT"EA< appointed auditor 委任核数师；委任审计师
DSix(bs9 appointed trustee 委任的受托人
NXDV3MH= appointer 委任人
)|/t}|DIx apportioned pro rata 按比例分摊
NWB/N * apportionment 分配；分摊
/B!"\0G/, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
f 9u["e apportionment formula 分摊方程式
oTOe(5N8a apportionment of estate duty 遗产税的分摊
>C_! }~ appraisal 估价；评估
u4o%qK appreciable growth 可观增长
A@'):V8_%C appreciable impact 显着影响
{ b/60xl? appreciable increase 可观增长
c<J J uG appreciation 增值；升值
wb 4 4 appreciation against other currencies 相对其他货币升值
#=t:xEz appreciation of the exchange value of Hong Kong dollar 港元汇值上升
G`|mP:T:o appreciation tax 增值税
OA w/ appropriation 拨款；拨用；拨付
"_'9KBd! appropriation account 拨款帐目
1aYO:ZPy Appropriation Bill 拨款法案
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appropriation-in-aid system 补助拨款办法
l W&glU( approved assets 核准资产
2T?t[; - approved basket stock 认可一篮子证券
%X G X( approved budget 核准预算
nEOhN approved charitable donation 认可慈善捐款
"h og A5= approved charitable institution 认可慈善机构
@zfeCxVOA approved currency 核准货币；认可货币
~>}B Ds M approved estimates 核准预算
# FaR?L![Y approved estimates of expenditure 核准开支预算
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Qg81mu approved overseas trust company 核准海外信托公司
.M:,pw"S] approved pooled investment fund 核准汇集投资基金
lt0(Kf g approved provident fund scheme 认可公积金计划
(a 7IxW approved provision 核准拨款
"P<~bw5 approved redeemable share 核准可赎回股份
3)0*hq&83 approved regional stock 认可地区性证券
6 xz&Qi7w approved retirement scheme 认可退休金计划
uX}M0W approved subordinated loan 核准附属贷款
gW gK arbitrage 套戥；套汇；套利
{2Gp+& arbitrageur 套戥者；套汇者
@gX@mT" arbitrary amount 临时款项
Bf w>2 arrangement 措施；安排；协定
5W<BEcV\ arrears 欠款
mH?^3T arrears of pay 欠付薪酬
DU1,i&( arrears of revenue 逾期未收税款；逾期未收的帐项
5+3Z?|b articles of association 组织章程；组织细则；组织章程细则
62vz 'b Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
k_}ICKzw1 ascertainment of profit 确定利润
NJl|/ (]v "Asia Clear" “亚洲结算系统”
PVEEKKJP]J Asia Commercial Bank Ltd. 亚洲商业银行有限公司
sOJ"~p Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
-QS_bQG% Asian Development Fund [ADF] 亚洲发展基金
,rX!V=Z5 Asian dollar bond 亚洲美元债券
<B u*: O Asian dollar market 亚洲美元市场
$$qhX]^ ~ Asian dollar rate 亚洲美元利率
toIljca Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ITbl%q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
k, v.U8 asked price 沽盘；喊价；索价；卖方报价
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<a<P assessable income 应评税入息
8KoPaq assessable loss 应评税亏损
KQW assessable profit 应评税利润
iv;;GW{2 assessable value 应评税值
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xjs assessed profit 估定利润
u%*;gu"2 assessed value 经评估价值
'inWV* P*g assessment 评税；评定；估价；评税单
I /^Lr_\ assessment number 评税编号；估价编号
$ h _ @`j assessment of additional tax 补加税评税
n }MG assessment of performance 业绩评估；实绩评价
, 9+@\ Assessor 评税主任
'w9tZO\2 asset price bubbles 资产价格泡沫
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86}^=- 5 asset-backed securities 具资产保证的证券
G0*$&G0nb assets accretion 资产增值
,sLV6DM assets and liabilities 资产与负债
A0[flIl assets betterment statement 资产递增表；资产改进表
.+[[m$J assets lending 实物放款；有抵押贷款
XTeU 2I assets of the company passing on the death 死者去世时转移的公司资产
I|R9@ assets pledged as security for liabilities 用作负债抵押的资产
\-sD RW assets portfolio 资产投资组合
(4c<0<"$ assets price 资产价格
UJ6WrO5#kB assets quality 资产质素
vkR"A\: assets realization 资产变现
\*_a#4a assets refinancing arrangement 资产再集资安排
t5e(9Yhj assets securitization 资产证券化
! B )Em assets situated outside Hong Kong 在香港以外地方的资产
"sHD8TUX assets stripping 削减资产；拆卖资产
Bq@G@Q i assets value 资产值
$6oLiYFX; assignee 承让人
u8[X\f assignment 转让；转让书；转让契
has5"Bb assignment of interest 权益转让
msoE8YK&tg assignment of letters patent and trade mark 专利证书及商标转让
uNx3us- assignment of property 物业转让；物业转让书
g" M1HxlV assignment right 转让权
y r;oq(&N assignor 转让人
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,X48+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
+pjD{S~Y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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f associate member 附属会员
?NHh=H\7u associated body corporate 相联法人团体
1^$Io}o:S associated company 相联公司；联属公司
ZGp8$Y>r associated corporation 相联法团
o^AK@\e:^Z Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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6 公认会计师公会〔英国〕
cCj}{=U Association of Futures Exchange Brokers 香港期货经纪协会
zR` ]8E] Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
x3M`l| association of underwriters 承保人组织
i.by Hz?/ assumption of control 接管
^ AEg?[q assurance 担保；保险；转易；转易书
MOO L=Um3 assurance of interest 权益的转易
iezz[ ;t at 19XX price 按一九ＸＸ年价格计算
7qh_URt@ at a discount 按赔价计算；按贴水价格计算；打折扣
% l5J at a premium 按溢价计算；按升水价格计算
f 8uVk|a at call 通知付款；按通知
^R2:Z&Iv% at constant market price 按固定市价计算
4 QDF%#~q^ at constant price 按固定价格计算
=R Q>q at cost 按成本计算
K): )bL(B at current market price 按当时市价计算；按现时市价计算
b9\=NdyCY at current price 按当时价格计算；按现时价格计算
lR-4"/1|y at factor cost 按要素成本计算；按生产要素成本计算
8`*`4m at money-of-the-day price 按付款当日价格计算
r<b g->lX at or better 按指定或较佳价位〔买卖指令〕
12rr:(#%s at par 按面值计算；平价
@w|~:>/g at sight 见票即付
k' u2a at the close 按收市盘
#U6Wv1H{Lp at the opening 按开市盘
;>Kxl}+R attestation 见证；见证条款
[(dAv7YbN at-the-money option 平价期权
.UJDn^@ attorney 受权人；受托代表人
|:EUh attornment 新拥有人承认书
2=U4'C4# attributable profit 可归属利润
CP={|]>+S attributable share value 可归属股份价值
sa*hoL18 Auckland Stock Exchange 奥克兰证券交易所
9vVYZ}HC auction 拍卖
<GR]A| P auctioneer 拍卖商
ZB%7Sr0 audit 审计；核数
t(s']r Audit Commission 审计署
5$9j&&R Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
rgOB0[ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
2p'qp/ audit review 帐目审查
KWd]?e) Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
:K W audited account 审计帐目；经审计的帐目
&0N 3 p audited annual account 经审计的周年帐目
y|1-,u.$ audited balance sheet 经审计的资产负债表
# &$4tTl auditor 核数师；核数主任；审计师
wt RAq/ auditor's certificate 核数师证明书；审计师证明书
M'[J0*ip auditor's report 核数师报告；审计师报告
CaK 0o*D Aussie bond 澳元债券
h],_1!0 austerity budget 紧缩预算
X}S<MA` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/)v X|qtIY Australia All Ordinaries Index 澳洲所有普通股票指数
\bfNki Australian Dollar [AUD] 澳元
XV!P8 n Australian Options Market 澳大利亚期权市场
:]?I| .a Australian Securities Commission 澳洲证券事务监察委员会
)C <sj Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<.:B .k Australian Stock Exchange 澳大利亚证券交易所
^#_@Kq% th Austrian Schilling [ATS] 奥地利先令
zR]l2zL3 authentication 认证；鉴证
jgukW7H authority to purchase 委托购买证；委购书
1k;X*r# authorization 认可；核准；授权；授权书
J/)Q{*`_ authorization by direction 指示授权
%"{SG p authorization by instruction 指令授权
1vQ*Br authorization by warrant 令状授权
6LUB3;g7 authorization of unit trust 单位信托的认可
M< Eg<* authorized agent 指定代理人
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4kS<c authorized capital 法定资本
Pc1vf] authorized clerk 出市员
:5p`H authorized dealer 认可交易商
&Tl3\T0 D authorized financial institution 认可财务机构
;B!&( 50e authorized fund 认可基金
[{ '` | authorized fund house 获授权的基金公司；认可基金公司
X&(1DE authorized institution 认可机构
%m{h1UQQ + authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
WG1x:,- authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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authorized insurer 获授权保险人；获认可承保人
d)9=hp;,V authorized investment 特准投资项目
o2&mh T authorized person 获授权人
, @(lYeD" authorized representative 获授权代表
z!?xz authorized share capital 法定股本
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,y: automated quotation system 自动报价系统
ql^n=+U Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
h\:"k_u# 自动交易系统〔香港期货交易所有限公司〕
7!z0)Ai_>= automatic adjustment mechanism 自动调整机制
&@nI(PXv automatic adjustment system 自动调整系统
j#. Aiy:, Automatic Clearing House 自动票据交换所
2gukK8R$ automatic exchange rates accumulation system 自动化汇率累集系统
>~2oQ[ n Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
UG 9uNgzQ/ automatic teller machine [ATM] 自动柜员机
U%m,:b6V autopay 自动转帐
ig jr=e available assets 可用资产
s}X2*o`, available fiscal reserve 现存财政储备
05$CIS>! available profit 可用利润
z GA1 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Np+<)q2 average 平均；平均数；海损
{0QNqjue average basic salary 平均基本薪金
mM!Gomp average consumer expenditure 平均消费开支；一般消费开支
=5',obYN>c average cost 平均成本
:[,-wZiT~6 average cost of land production 增辟土地平均成本
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average daily turnover 平均每日成交额
lfK sqe" average daily wage rate 平均每日工资率
3hGYNlQ^ average expenditure pattern 平均开支模式
(jtrQob average growth rate 平均增长率
;",W&HQbE average net fixed assets 固定资产平均净值
!w{4FE74 average of relatives 相对价格平均数
Wi)Y9frE average price 平均价格
q\/ph (HF average propensity to consume 平均消费倾向；一般消费倾向
'H zF/RKh average propensity to save 平均储蓄倾向；一般储蓄倾向
5{L~e>oS9 average rate 平均率
]]V|[g&aJ average revenue 平均收入；平均收益
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0p_/mZ average stock 平均库存；平均存货
PFu{OJg& average yearly rent 平均年租
E WrIDZi avoidance of double taxation 避免双重课税
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avoidance of tax 避税
