A:
O4E(R?wd A share Ａ股；甲类股份
~5ubh 2{ abatement of tax 减税；减扣免税额
{S *!B ABN AMRO Bank N.V. 荷兰银行
6Hwxx5 >r above-the-line expenditure 线上项目支出；经常预算支出
D
M}s0O$ 0 above-the-line receipt 线上项目收入；经常预算收入
0Z,{s158L ABSA Asia Limited 南非联合亚洲有限公司
O~6Q;q P absolute change 绝对数值变更
8)Zk24:])_ absolute expenditure 实际开支
7 WP%J-
absolute guideline figure 绝对准则数字
xor TL8 absolute interest 绝对权益
T /5"}P` absolute order of discharge 绝对破产解除令
<raG07{!* absolute profit margin 绝对利润幅度
V!xw b:J absolute value 实值；绝对值
8?1o<8hV absolutely vested interest 绝对既得权益
Mn@$;\: absorbed cost 已吸收成本；已分摊成本
xg} ug[ absorption 吸收；分摊；合并
<BP RV> 0X absorption rate 吸收率；摊配率；分摊率
6JH 56 ACB Finance Limited 亚洲商业财务有限公司
YDF CGA acceptable form of reciprocity 合理的互惠条件
XVF^,Yf acceptable rate 适当利率；适当汇率
]`d2_mu acceptance agreement 承兑协议
~:EW>Fq%i acceptance for honour 参加承兑
.LObOR 5J7 acceptor 承兑人；接受人；受票人
h@@d{{Iq T acceptor for honour 参加承兑人
4uUs7T accident insurance 意外保险
<s}|ZnGE Accident Insurance Association of Hong Kong 香港意外保险公会
3 Z1OX]R accident insurance scheme 意外保险计划
W' ep6O accident year basis 意外年度基准
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*X)DAs accommodation 通融；贷款
hiwIWd:H accommodation bill 通融票据；空头票据
Gs_qO)~xo accommodation party 汇票代发人
9 mPIykAj8 account balance 帐户余额；帐户结余
'gDe3@ci! account book 帐簿
DbtF~`3, . account collected in advance 预收款项
5V @&o`!=h account current book 往来帐簿
KDD@% E account of after-acquired property 事后取得的财产报告
@rwU 1T33 account of defaulter 拖欠帐目
x GRT"U( account payable 应付帐款
W2 eAhz& account payee only [A/C payee only] 只可转帐；存入收款人帐户
~@Kf2dHes account receivable 应收帐款
so fu account receivable report 应收帐款报表
kaQ2A account statement 结单；帐单；会计财务报表
b+@D_E-RJ account title 帐户名称；会计科目
IqUp4} accountant's report 会计师报告
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\ Accountant's Report Rules 会计师报告规则
94{)"w] accounting and auditing procedure 会计与审计程序；会计与核数程序
X V=S ) Accounting Arrangements 《会计安排》
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accounting basis 会计基础
2]2H++ accounting by Official Receiver 破产管理署署长呈交的帐目
8a>SC$8" Accounting Circular 《会计通告》
%hINpZMr accounting class 会计类别
M4?8xuC accounting date 记帐日期；会计结算日期
$"8d:N?I[ accounting for money 款项核算
kXwi{P3D$ Accounting Officer 会计主任
%LQ/ q 3?_ accounting period 会计报告期；会计期
n +;vjVS% accounting policy 会计政策；会计方针
?4G(N=/& accounting practice 会计惯例
JMlV@t7y< accounting principle 会计准则
\A<v=VM| accounting record 会计记录
k)":v3 ^ accounting report 会计报告
}1U*A#aN7K Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`f)(Y1%. Accounting Society of China 中国会计学会
OVR?*"N_ accounting statement 会计报表
x U}M;4kH~ accounting system 会计制度；会计系统
73
V"s accounting transaction 会计事项；帐务交易
f^9&WT accounting treatment 会计处理
PZ,z15PG] accounting year 会计年度
l>&sIX accretion 增值；添加
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Q=1h accrual 应计项目；应累算数目
8!zb F<W9 accrual basis 应计制；权责发生制
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1< accrual basis accounting 应计制会计；权责发生制会计
-(IC~ accrue 应累算；应计
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{DBIonY]; accrued charges 应计费用
>F3.c%VU]w accrued cumulative preference share dividend 应累算的累积优先股股息
Ld(NhB'7 accrued expenses 应累算费用
}U[-44r: accrued interest payable 应付利息；应计未付利息
9y^/GwUQ accrued interest receivable 应收利息；应计未收利息
6E|S accrued right 累算权益
{QQl$ys/ accruing profit 应累算的利润
#$'FSy# accumulated fiscal reserve 累积财政储备
Wx]d $_ accumulated profit 累积利润；滚存溢利
;6m;M63 z accumulated reserve 累积储备
.Yx_:h=u accumulation of surplus income 累积收益盈余
Z L_[4 Y acquired assets 既得资产
wsnK3tM7- acquisition 收购；购置；取得
@6&JR<g*t acquisition cost 购置成本
;h~er6& acquisition expenses 购置费用
V1<`%=%_W acquisition of 100% interest 收购全部股权
r]LCv sVa acquisition of control 取得控制权
%8FN0 acquisition of fixed assets 购置固定资产
ut &/\k=N acquisition of shell “买壳”
6 h '&6 acquisition price 收购价
"&QH6B1U6H act of God 天灾
c2<,|D| acting partner 执事合伙人
k^An97J active market 买卖活跃的市场；交投畅旺的市场；旺市
L"vj0@n'0 active partner 积极参与的合伙人
SW9fE :v active trading 交投活跃
?)i1b\4Go actual circulation 实际流通
it1 /3y
=] actual cost 实际成本
v0@) t&O actual expenditure 实际开支；实际支出
w sY}JT actual income 实际入息；实际收入；实际收益
( U k , actual market 现货市场
j*zD0I] actual price 现货价；实际价格
q;A;H)?g actual profit 实际利润
lTz6"/ actual quotation 实盘；实际价位；实际报价
vV^dm)? actual year basis 按实际年度计算
Dp!zk}f| actuals 实货
]b}B2F'n actuarial investigation 精算调查
&erm`Ho actuarial principle 精算原则
DDw'' actuarial report 精算师报告
y=H@6$2EQ Actuarial Society of Hong Kong 香港精算学会
zxKC VRJ actuarial valuation 精算师估值
%}b8aG+ actuary 精算师
LM.`cb;?G ad referendum agreement 暂定协议；有待覆核的协定
Cs1>bpY*R6 ad valorem duty 从价税；按值征税
=+oZtP-+ o ad valorem duty system 从价税制
ai ^|N.! ad valorem fee 从价费
JP'=
UZ ' ad valorem tariff 从价关税
^o eJKjJ additional allowance 额外免税额
%Q4i%: Qi additional amount for unexpired risk 未过期风险的额外款额
9_huI'"p additional assessable profit 补加应评税利润
m{(+ 6-8|m additional assessment 补加评税
/Ox)|) l additional commitment 额外承担
G]*|H0j additional commitment vote 额外承担拨款
1;wb(DN*c additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
m ,tXE%l additional dependent parent allowance 供养父母额外免税额
7 NF/]y4w additional provision 额外拨款
J ?Iq 9f additional stamp duty 附加印花税
L`3n2DEBf additional tax 补加税罚款；补加税款
mEDpKW Bk Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
MR;X&Up6! adjudged bankrupt 被裁定破产
) Yj%# adjudicated bankrupt 裁定破产人
EUcKN1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
'3;v] L?G adjudication of bankruptcy 裁定破产；宣告破产
2 ZG@!Y| adjudication of insolvency 裁定无力偿还债务
<Ar$v'W=F{ adjusted actual 经调整的实数；调整后的实数
+)/ Uu3"= adjusted current assets 经调整的流动资产；调整后的流动资产
!B^K[2`)N adjusted figure 经调整的数字；调整后的数额
r<yhI>>;< adjusted liabilities 经调整的负债；调整后的负债
YQ V cECj adjusted loss 经调整的亏损；调整后的亏损
K=\&+at1 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
Ijedo/ adjusted profit 经调整的利润；调整后的利润
GdA.g
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/[pqI0sf<A adjusted value 经调整的价值；调整后的价值
x$B&L`QV adjustment 调整；修订；理算〔保险〕
AH d- adjustment centre 调剂中心
WS,7dz adjustment lag 调整过程的时间差距；调整时差
q rBZvJU adjustment mechanism 调整机制
D}{b;Un adjustment of loss 亏损调整
xsP4\C> adjustment process 调整过程；调整程序
G{lcYP O adjustment range 调整幅度
N|dD ! administered exchange rate 受管制汇率
$p$dKH Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@ 4UxRp6+ administration expenses 行政费用
QLr9dnA administration fee 手续费；行政费
PT]GJ<K/ administration in bankruptcy 破产管理
|NMO__l@ administration order 遗产管理令
[1( FgyE administrator 管理人；遗产管理人
dM]#WBOP y administrator of the estate 遗产管理人
o`? zF+M0 admission of debt 债项承认书
OJ3UE(,I= admission of proof 接纳债权证明
sb.J
bE8
advance 放贷款项；垫付款项；预支款项；预付款项
EHI 'xt advance account 暂支帐目；预付款帐户
vsMmCd)7U advance compensation 预付补偿金
( ^: p advance from shareholder 股东垫款
Pe$6s:|NS advance pending reimbursement 预支以待日后付还
o"q+,"QL advanced economy 先进经济体系
v 1+U;Th>g advancement 预付；预付财产
3W&S.$l advances warrant 垫款令
gH7z advancing 贷出
APSgnf adverse balance 逆差
b?VV'{4 adverse exchange 逆汇
.i/m advertisement addressed to shareholders 在报章刊登的致股东通告
ht6244: advice for collection 托收通知书
A lwtmDa advice of drawing 提款通知书；汇票通知书
-9+ se advice of payment 付款通知
Z4q~@|+% Advisory Committee [Securities and Futures Commission]
{IM! Wb 谘询委员会〔证券及期货事务监察委员会〕
}Dfwm)]Q Advisory Committee on Diversification 经济多元化谘询委员会
pIO4,VL;W affidavit 誓章；遗产申报誓章
r"wtZ]69 affidavit of no receipt 述明无收款的誓章
1FERmf? ?d affiliate 联号；联营公司；附属公司
;ojiJ ?jU affiliated company 附属公司；联号；联营公司
2 y8~#*O affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?<%=:
Yh affordability 负担能力
+U8Bln African Development Bank [AfDB] 非洲开发银行
SbT5u3,' after-acquired property 事后取得的财产
;Yts\4BSM after-hours dealing 市后交易
Y A&`&$ after-tax profit 税后盈利；税后利润；税后溢利
T *>` ,}J agency agreement 代理协议
6mPm=I[oh agency expenses 代理机构的开支
4s. ]M>Yb agency fee 代理费
X.#oEmA ,P Agency Law 《代理法》
;L"!I3dM) agent 代理人；承销人
|:[9O`U)s agent of company 公司代理人
& m'kI agent's fee 代理人费；经纪费
zG9|K aggregate 总计；总数；总体数字
$g\&5sstE aggregate amount 总款额；总额
]z = = aggregate assets and liabilities 总体资产与负债
1wn&js C aggregate at constant price 按固定价格计算的总体数字
Fo|xzLm9*| aggregate demand 总需求
\caH pof aggregate gross position 总持仓量
rT6?!$"%. aggregate limit 总限额
d8x%SQ!V aggregate of salaries tax 合计薪俸税
M\2"gT-LV aggregate performance 总体表现；总体业绩
WFv!Pbq, aggregate supply 总体供应
cxyM\@QB3 aggregate surplus 总盈余
!@L=;1, aggregate total 整体总额
ocQWQ aggregate value 总值；合计价值
{{{#?~3$7 aggregated basis 合计基准
R[ Fn0fnLx aggregated net chargeable income 合计应课税入息实额
9l zQ\} aggregation 合并计算；合计；总和
1{PG>W aggregation of incomes of husband and wife 夫妇入息合并计算
i*[n{=*l@ aggregation of property 财产的总和
IOl+t,0x& agio 差价；贴水
l*}FXL 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》
|+f-h , Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
P, z:Z| }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》
VLvS$0(}Z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
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v2H^j/ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
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V Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
LR&_2e^[ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
tw K^I6@ agreement for a settlement 授产协议
^twivNB agreement for assignment 转让协议
+wfVL|.Wq agreement for sale 售卖协议；买卖协议
{})$
9 9"x agreement for sale and purchase 买卖协议
+ ,4"
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~)X[(T{ agreement of reinsurance 再保险协议
%w}gzxN^ Agricultural Bank of China 中国农业银行
m,MSMw1p air passenger departure tax 飞机乘客离境税
dQ:cYNm Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
h #.N3o airport tax 机场税
fg*@< ' alcohol duty 酒精税
k4\UK#ODe alienation 让与；让渡；转让
)b4$A: alimony 生活费；赡养费
grom\ All Ordinaries Index [AOI] 所有普通股指数
:1wr VU-?h all risks 全险；综合险
;y>a
nE}n{ All Sales Record for Stock Market 《股票市场成交报告》
x4kWLy7Sz Allied Capital Resources Limited 新联财务有限公司
n! h7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
S-F o allocation letter 拨款信件
4Y ROB912 allocation of fund 分配款项；预留款项
<PD?f/4 / allocation of profit 利润分配；溢利分配
WI[:-c v allocation warrant 拨款令
FY'dJY3O allotment 分配；配股
$95~5]-nh allotment notice 股份配售通知；配股通知
blt'={Z?.x allotment of shares 股份分配
8*a),
3aK allowable 可获宽免；免税的
@w9 {5D4 allowable business loss 可扣除的营业亏损
FQsUm?ac: allowable expenses 可扣税的支出
v zo4g,Bj allowance 免税额；津贴；备抵；准备金
&Z^(y}jPr allowance for debts 债项的免税额
wa09$4>_w allowance for depreciation by wear and tear 耗损折旧免税额
4 B[D/kI g allowance for funeral expenses 殡殓费的免税额
p<GR SJIk= allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Mt>oI SN&d allowance for repairs and outgoings 修葺及支出方面的免税额
dJuD|9R allowance to debtor 给债务人的津贴
JAb6 zpP alteration of capital 资本更改
hf<J
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QfpuZEUK amalgamation 合并
Hh[T w& J4 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]!"S+gT*C ambit of charges 征税范围；收费范围
[ AzO:A amended valuation 经修订的估值
W<b-r^9?s American Commodities Exchange 美国商品交易所
]ya; v ' American Express Bank Limited 美国运通银行
RrV>r<Z"Q American Stock Exchange 美国证券交易所
'S4)?Z amortization 摊销
e{w>%)rcP amount due from banks 存放银行同业的款项
|`O5Xs1{B amount due from banks abroad 存放海外银行同业的款项
A#@_V'a8 amount due from holding companies 控股公司欠款
U b$n |xn amount due from local banks 存放本港银行同业的款项
,J =P,]( amount due to banks 银行同业的存款
YV'pVO'_+ amount due to banks abroad 海外银行同业的存款
~2 *9{ amount due to holding companies 控股公司存款
I[Ic$ta amount due to local banks 本港银行同业的存款
.K8w8X/3 amount due to outport banks 外埠银行同业的存款
Sb&lhgW]c amount for note issue 发行纸币的款额
) ]6h y9< amount of bond 担保契据的款额
). 412I amount of consideration 代价款额
:py\ | amount of contribution 供款数额
P Ru&3BP amount of indebtedness 负债款额
2b@tj
5 amount of principal of the loan 贷款本金额
z}4L=KR\v amount of rates chargeable 应征差饷数额
wTq{ sW& amount of share capital 股本额
n.6 T
OF amount of sums assured 承保款额
iAn'a W\TF amount of variation 变动幅度
Gpj* V|J amount of vote 拨款数额
~qVz )< amount payable 应付款额
2?7(A amount receivable 应收款额
Tbbz'b;{ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
B|=|.qp$) analysis 分析
0"WDH)7hJ ancillary risk 附属风险
&m^@9E)S/ annual account 周年帐目；周年帐目报表；年度决算；年结
KM,|} .@: annual accounting date 年结日期
A$/\1282 annual allowance 每年免税额；年积金；年度津贴；年津
LO%!Z,} annual balance 年度余额
o @Z# annual disposable income 每年可动用收入
Jl<ns ,Zg annual estimates 周年预算
lHfe<j] annual fee 年费
i\?*=\ a annual general meeting 周年大会
sp9W?IJ 6c annual growth rate 年增率；每年增长率
2B1xUj ] annual long-term supplement 长期个案每年补助金
yJ x ?M annual pensionable emolument 可供计算退休金的年薪
VU.@R, annual report 年报
@J 'YV{] Annual Report on the Consumer Price Index 《消费物价指数年报》
+ =$ annual return 周年报表；周年申报表；每年报税表格
Fzq41jiS Annual Return Rules 《周年报表规则》
"eAy^, annual review of consumer prices 每年消费物价回顾
L1m{]> {- annual roll-forward basis 逐年延展方式
cD EJk?3+ annual salary 年薪
*#U+qgA;` annual statement 年度报表；年度决算表
_c(4o : 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
f{#j6wZM annuitant 年金受益人
Gc tsp2ndW annuity 年金
|9K<-yD annuity contract 年金合约
vXj < annuity on human life 人寿年金
Q+q ,!w8 antecedent debt 先前的债项
63WS7s" ante-dated cheque 倒填日期支票
L ,[;k anticipated expenditure 预期开支
yx{3J
anticipated net profit 预期纯利
T )~9Wac anticipated revenue 预期收入
-~f51 1<
anti-inflation measure 反通货膨胀措施
]B\H ~Kn anti-inflationary stance 反通货膨胀立场
N!&:rK apparent deficit 表面赤字
_RkuBOv@e apparent financial solvency 表面偿债能力
=<z.mz qu5 apparent partner 表面合伙人
{r85l\u)Q\ application for personal assessment 个人入息课税申请书
TX8<J>x application of fund 资金应用
cQj-+Tmu application to release as liquidator and to destruct the books of accounts and documents
+/{L#e> 申请免除清盘人职务及毁灭帐簿与文件
hcCp,b appointed actuary 委任精算师
6i@\5}m= appointed auditor 委任核数师；委任审计师
Vy< HA* appointed trustee 委任的受托人
xG2F! WeF appointer 委任人
o :q1 beU apportioned pro rata 按比例分摊
t ~7V { xk apportionment 分配；分摊
z;\d L Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?`_jFj+<\S apportionment formula 分摊方程式
w(d>HH g apportionment of estate duty 遗产税的分摊
L5YnG _M& appraisal 估价；评估
Mz]: }qmFA appreciable growth 可观增长
5sO@OV\
y appreciable impact 显着影响
`YBkF appreciable increase 可观增长
Y4.Eq+$gh appreciation 增值；升值
GwU?wII j^ appreciation against other currencies 相对其他货币升值
e$) 300 o appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6X2PYJJZ appreciation tax 增值税
uGU; Y'W) appropriation 拨款；拨用；拨付
* *H&+T/B appropriation account 拨款帐目
%qf V+^ Appropriation Bill 拨款法案
E.bi05l appropriation-in-aid system 补助拨款办法
sW #JjtK approved assets 核准资产
PCrU<J 7 approved basket stock 认可一篮子证券
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/ approved budget 核准预算
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6 approved charitable donation 认可慈善捐款
WG71k8af approved charitable institution 认可慈善机构
\G@wp5 approved currency 核准货币；认可货币
UO Ug 4 approved estimates 核准预算
K5t0L!6<+ approved estimates of expenditure 核准开支预算
I`(l *U approved overseas insurer 核准海外保险人
G_H ?f\/ approved overseas trust company 核准海外信托公司
Vh Gs/5 approved pooled investment fund 核准汇集投资基金
=DbY? Q<Q approved provident fund scheme 认可公积金计划
m #/_x approved provision 核准拨款
;TiUpg</_3 approved redeemable share 核准可赎回股份
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G.EFK approved regional stock 认可地区性证券
`Pn[tuI O approved retirement scheme 认可退休金计划
U:6W+p8 approved subordinated loan 核准附属贷款
5+Mdh` arbitrage 套戥；套汇；套利
\VMD$zZx arbitrageur 套戥者；套汇者
Q;Wj?8} arbitrary amount 临时款项
V&]DzjT/ arrangement 措施；安排；协定
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8 arrears 欠款
-5l6&Y arrears of pay 欠付薪酬
lfsqC};#\ arrears of revenue 逾期未收税款；逾期未收的帐项
Scm36sT{ articles of association 组织章程；组织细则；组织章程细则
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Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
2Se?J)MN ascertainment of profit 确定利润
bAk&~4Y_ " "Asia Clear" “亚洲结算系统”
C#;jYBtT7? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
b#)U UGmI Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
abNV4 ,M Asian Development Fund [ADF] 亚洲发展基金
FXdD4 X) Asian dollar bond 亚洲美元债券
o\otgyoh Asian dollar market 亚洲美元市场
)}%O>% Asian dollar rate 亚洲美元利率
wXjFLg!g? Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^E`(*J/o Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
fQK " h
asked price 沽盘；喊价；索价；卖方报价
/2M.~3gQ assessable income 应评税入息
rx"s!y{!- assessable loss 应评税亏损
RR;AJ8wd assessable profit 应评税利润
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+g{kE2M assessable value 应评税值
ysIh[1E~%: assessed profit 估定利润
s^OO^%b assessed value 经评估价值
n(nBRCG)o assessment 评税；评定；估价；评税单
Y<"7x#AB! assessment number 评税编号；估价编号
cV{%^0? D assessment of additional tax 补加税评税
5v)(8|.M assessment of performance 业绩评估；实绩评价
}ov &., vQ Assessor 评税主任
Dq@2-Cv asset price bubbles 资产价格泡沫
Z BUArIC asset-backed securities 具资产保证的证券
{yU+)t( . assets accretion 资产增值
>YtdA assets and liabilities 资产与负债
$2D uB assets betterment statement 资产递增表；资产改进表
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#]jSiS assets lending 实物放款；有抵押贷款
)\;Z4x;]U assets of the company passing on the death 死者去世时转移的公司资产
q*![ AzF h assets pledged as security for liabilities 用作负债抵押的资产
)QagS.L{z assets portfolio 资产投资组合
2g9 G{~,@g assets price 资产价格
# {fTgq assets quality 资产质素
H =g.34 assets realization 资产变现
L%}zVCg assets refinancing arrangement 资产再集资安排
tc r// assets securitization 资产证券化
NC qo@vE assets situated outside Hong Kong 在香港以外地方的资产
t2" (2 assets stripping 削减资产；拆卖资产
!
Z`0(d assets value 资产值
l=N2lHU assignee 承让人
raVA?|'g~ assignment 转让；转让书；转让契
D0(xNhmKz assignment of interest 权益转让
;;$# )b assignment of letters patent and trade mark 专利证书及商标转让
C${ S^v assignment of property 物业转让；物业转让书
ajRSMcKb7i assignment right 转让权
p R dk>Ph assignor 转让人
7?gFy- associate 有联系的人；有关连人士；相联者；合伙人；联系人
3 cS2gxF Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
{j {+0V associate member 附属会员
Rd7_~.Bo associated body corporate 相联法人团体
d%I" /8-J associated company 相联公司；联属公司
l+][V'zL associated corporation 相联法团
m@` 8A Association of Chartered Certified Accountants [ACCA] [United Kingdom]
, B&fFis 公认会计师公会〔英国〕
I\?9+3 XnQ Association of Futures Exchange Brokers 香港期货经纪协会
. #Z+Z Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
R:JX<Ba association of underwriters 承保人组织
:f5s4N assumption of control 接管
zOEY6lAwI assurance 担保；保险；转易；转易书
"TV(H+1,z assurance of interest 权益的转易
!J*, )kRN at 19XX price 按一九ＸＸ年价格计算
{HC@u{K - at a discount 按赔价计算；按贴水价格计算；打折扣
E Uar/ at a premium 按溢价计算；按升水价格计算
0qjXQs} at call 通知付款；按通知
{ *ZY (6^ at constant market price 按固定市价计算
7J28JK at constant price 按固定价格计算
n 26Y]7N at cost 按成本计算
Kz<@x`0 at current market price 按当时市价计算；按现时市价计算
8By,# T". at current price 按当时价格计算；按现时价格计算
j#~Jxv%n at factor cost 按要素成本计算；按生产要素成本计算
gw`B "c| at money-of-the-day price 按付款当日价格计算
Ee1LO#^_6 at or better 按指定或较佳价位〔买卖指令〕
^[Ua46/" m at par 按面值计算；平价
) yY6rI;: at sight 见票即付
b5IA"w at the close 按收市盘
=&0wr6 at the opening 按开市盘
Bx"7%[ attestation 见证；见证条款
t#nn@Yf at-the-money option 平价期权
LN l#h attorney 受权人；受托代表人
3QSZ ZJ attornment 新拥有人承认书
2>-S-;i attributable profit 可归属利润
o47r<>t attributable share value 可归属股份价值
RO0>I8c1c Auckland Stock Exchange 奥克兰证券交易所
3Y )PU= auction 拍卖
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!;6 auctioneer 拍卖商
@ DZD audit 审计；核数
O9'x -A% Audit Commission 审计署
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UiwH Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ri C[lB 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〕
N4;7gSc" audit review 帐目审查
! / y!QXj Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@`-[;?> audited account 审计帐目；经审计的帐目
6OiSK@<Hk audited annual account 经审计的周年帐目
[U#72+K audited balance sheet 经审计的资产负债表
T&T/C@z'R auditor 核数师；核数主任；审计师
B .TB\j auditor's certificate 核数师证明书；审计师证明书
&bgvy'p auditor's report 核数师报告；审计师报告
P^ MOx4 Aussie bond 澳元债券
G5dO 3lwq austerity budget 紧缩预算
q(5j(G ; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
O=) Australia All Ordinaries Index 澳洲所有普通股票指数
H$ftGwS8 Australian Dollar [AUD] 澳元
[ rNXQ` / Australian Options Market 澳大利亚期权市场
wdzOFDA Australian Securities Commission 澳洲证券事务监察委员会
k{tMzx]F__ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
I9o6k?$K Australian Stock Exchange 澳大利亚证券交易所
bW#@OrsS Austrian Schilling [ATS] 奥地利先令
wiOgyMdx authentication 认证；鉴证
|8%m.fY` authority to purchase 委托购买证；委购书
'tN25$=V&W authorization 认可；核准；授权；授权书
!@u>A _ authorization by direction 指示授权
30PZ{c&Rll authorization by instruction 指令授权
1tCQpf authorization by warrant 令状授权
H7+X&#s% authorization of unit trust 单位信托的认可
E ^_w I> authorized agent 指定代理人
{Z; jhR, authorized capital 法定资本
x# ~ x ;) authorized clerk 出市员
Mh(]3\ authorized dealer 认可交易商
#{r#;+ authorized financial institution 认可财务机构
e@@?AB$n( authorized fund 认可基金
,=(Z00#( authorized fund house 获授权的基金公司；认可基金公司
xE}VTHFo' authorized institution 认可机构
FZd.L6q authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Sj'h t= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
O_$d I*RK authorized insurer 获授权保险人；获认可承保人
VZ>On$ hp authorized investment 特准投资项目
RjJU4q authorized person 获授权人
+^rh[>W authorized representative 获授权代表
%xwIt~Y authorized share capital 法定股本
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HV;K automated quotation system 自动报价系统
rQ4*k'lA: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4fh^[\ 自动交易系统〔香港期货交易所有限公司〕
0 s#vwK13 automatic adjustment mechanism 自动调整机制
}MR1^ automatic adjustment system 自动调整系统
7 ;.xc{ Automatic Clearing House 自动票据交换所
-Z4{;I[Q@ automatic exchange rates accumulation system 自动化汇率累集系统
+u@aJ_ ^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
X.ONa_ automatic teller machine [ATM] 自动柜员机
2c<&eX8 " autopay 自动转帐
$=sXAK9 available assets 可用资产
IUGz =%[ available fiscal reserve 现存财政储备
A >V I{ available profit 可用利润
?6Cz[5\ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=1h9rlFj"D average 平均；平均数；海损
jO 9ip average basic salary 平均基本薪金
"SN4* average consumer expenditure 平均消费开支；一般消费开支
oq-<ob average cost 平均成本
d;tkJ2@NO average cost of land production 增辟土地平均成本
2y0J`!/) average daily turnover 平均每日成交额
k)S.]!u&G average daily wage rate 平均每日工资率
tg4Y i|5 average expenditure pattern 平均开支模式
QYXx:nIrg average growth rate 平均增长率
{v a aFs average net fixed assets 固定资产平均净值
,~ ? 'Ef80 average of relatives 相对价格平均数
O <9~Kgd8h average price 平均价格
r%wA&FQ8U average propensity to consume 平均消费倾向；一般消费倾向
^IZ)#1U average propensity to save 平均储蓄倾向；一般储蓄倾向
?[ly`>K pJ average rate 平均率
D/(L average revenue 平均收入；平均收益
RVtQ20e";r average stock 平均库存；平均存货
-@^Zq} average yearly rent 平均年租
( VyNvB avoidance of double taxation 避免双重课税
v8>v.}y avoidance of tax 避税
