A:
i H^Gv * A share Ａ股；甲类股份
O@gHx! L abatement of tax 减税；减扣免税额
a!!>}e>Cj* ABN AMRO Bank N.V. 荷兰银行
NL-<K above-the-line expenditure 线上项目支出；经常预算支出
w'-J 24>= above-the-line receipt 线上项目收入；经常预算收入
FK N!*}3 ABSA Asia Limited 南非联合亚洲有限公司
FlP Pz absolute change 绝对数值变更
oF(<}0Z absolute expenditure 实际开支
V`7^v: absolute guideline figure 绝对准则数字
=rrbS8To= absolute interest 绝对权益
U'8ub(:& absolute order of discharge 绝对破产解除令
5%5z@Ka absolute profit margin 绝对利润幅度
@A-^~LoP. absolute value 实值；绝对值
pOz 4>R absolutely vested interest 绝对既得权益
)Fo1[:_B ' absorbed cost 已吸收成本；已分摊成本
!83N.
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I}@m6D|\ absorption rate 吸收率；摊配率；分摊率
:<}.3 Q?& ACB Finance Limited 亚洲商业财务有限公司
>cEB ,@~ acceptable form of reciprocity 合理的互惠条件
\>>^eZ acceptable rate 适当利率；适当汇率
LE" t'R acceptance agreement 承兑协议
b)eKa 40Z acceptance for honour 参加承兑
96 &Y acceptor 承兑人；接受人；受票人
5>e3srKu acceptor for honour 参加承兑人
fy(i<L
Z accident insurance 意外保险
);cu{GY Accident Insurance Association of Hong Kong 香港意外保险公会
O+o4E?} accident insurance scheme 意外保险计划
SuHv{u45 accident year basis 意外年度基准
H(1( H0Kj" accommodation 通融；贷款
\"r*wae accommodation bill 通融票据；空头票据
gmY*}d`
'f accommodation party 汇票代发人
zJp@\Yo+ account balance 帐户余额；帐户结余
eqL~h1^Co account book 帐簿
77 Fpb?0` account collected in advance 预收款项
zMXlLRC0 account current book 往来帐簿
LQnkpy3A account of after-acquired property 事后取得的财产报告
?QnVWu2K account of defaulter 拖欠帐目
*$KUnd-T account payable 应付帐款
YJ&K0 %R account payee only [A/C payee only] 只可转帐；存入收款人帐户
Eoj 2l&\ account receivable 应收帐款
L-LN+6r (# account receivable report 应收帐款报表
Vo\RtM/6{ account statement 结单；帐单；会计财务报表
]vPa
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mh#dnxeR accountant's report 会计师报告
_`bH$ Accountant's Report Rules 会计师报告规则
6G<t1?_yD accounting and auditing procedure 会计与审计程序；会计与核数程序
9 pGND]tIi Accounting Arrangements 《会计安排》
O>E2G]K]\ accounting basis 会计基础
9P 3jx)K accounting by Official Receiver 破产管理署署长呈交的帐目
buXPeIo^VM Accounting Circular 《会计通告》
e$E~@{[1) accounting class 会计类别
T/_JXK>W accounting date 记帐日期；会计结算日期
jDp]}d|f) accounting for money 款项核算
8"M*,?.] Accounting Officer 会计主任
o H/4opV accounting period 会计报告期；会计期
`J> 76WN accounting policy 会计政策；会计方针
[3s p accounting practice 会计惯例
P~)ndaQ accounting principle 会计准则
pX:FXzY Q accounting record 会计记录
OZF^w[ `w accounting report 会计报告
%G<!&E!0h Accounting Services Branch [Treasury] 会计事务部〔库务署〕
K8`M~P. Accounting Society of China 中国会计学会
5!55v accounting statement 会计报表
%0PdN@I accounting system 会计制度；会计系统
m\h/D7zg accounting transaction 会计事项；帐务交易
*ay>MlcV2= accounting treatment 会计处理
1$q>\ accounting year 会计年度
LiyEF&_u accretion 增值；添加
)V^J^1 accrual 应计项目；应累算数目
s<I[)FQVr accrual basis 应计制；权责发生制
-$(,&qyk accrual basis accounting 应计制会计；权责发生制会计
NX$S^Z\QI accrue 应累算；应计
o b accrued benefit 应累算利益
|\
1? CYx accrued charges 应计费用
P&/PCSf accrued cumulative preference share dividend 应累算的累积优先股股息
fb5]ee c accrued expenses 应累算费用
yJaQcGxE" accrued interest payable 应付利息；应计未付利息
OXC7
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W t&tu2 accrued right 累算权益
zfE; )K^" accruing profit 应累算的利润
E6SGK,f0 D accumulated fiscal reserve 累积财政储备
T,72I accumulated profit 累积利润；滚存溢利
X51 7PT8O accumulated reserve 累积储备
wX6VapFboI accumulation of surplus income 累积收益盈余
+w-UK[p acquired assets 既得资产
~RVx~hh acquisition 收购；购置；取得
2&E1) ^ acquisition cost 购置成本
qy`95^ acquisition expenses 购置费用
G
.~P sw# acquisition of 100% interest 收购全部股权
J}7iXTh acquisition of control 取得控制权
8k$iz@e acquisition of fixed assets 购置固定资产
_C v({m&N acquisition of shell “买壳”
//G5lW/* acquisition price 收购价
?-,v0# act of God 天灾
P-L<D!25 acting partner 执事合伙人
Y8I$J BO active market 买卖活跃的市场；交投畅旺的市场；旺市
% Ke:%##Y active partner 积极参与的合伙人
<^&NA<2 active trading 交投活跃
jg ?B][ actual circulation 实际流通
A2z%zMlZc actual cost 实际成本
`zHtf ox ! actual expenditure 实际开支；实际支出
k/vE | actual income 实际入息；实际收入；实际收益
5=g{%X actual market 现货市场
4 uv'l3 actual price 现货价；实际价格
I"E5XVC); actual profit 实际利润
tw8@&8" actual quotation 实盘；实际价位；实际报价
S] Gw}d]4 actual year basis 按实际年度计算
/vFw5KUu actuals 实货
^5biD9>M actuarial investigation 精算调查
Ys10r-kDS actuarial principle 精算原则
8jxgSB", actuarial report 精算师报告
J<:qzwh Actuarial Society of Hong Kong 香港精算学会
m,3?*0BMp= actuarial valuation 精算师估值
9hI4',(rE actuary 精算师
JBdZ] ad referendum agreement 暂定协议；有待覆核的协定
/ sENoQR ad valorem duty 从价税；按值征税
M_V\mYC8I ad valorem duty system 从价税制
^;B
vd! ad valorem fee 从价费
v 709#/ cR ad valorem tariff 从价关税
"4LYqDe additional allowance 额外免税额
7ZHM;_
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65RWaz;| additional assessable profit 补加应评税利润
u0h {bu additional assessment 补加评税
-IJt( X| additional commitment 额外承担
O qDLb additional commitment vote 额外承担拨款
A'qJke= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
w}<BO>
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b/oJ[Vf additional provision 额外拨款
pi? q<p% additional stamp duty 附加印花税
OWCd$c_( additional tax 补加税罚款；补加税款
tv)x(MX Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*J@2A)ZDv0 adjudged bankrupt 被裁定破产
):eX* adjudicated bankrupt 裁定破产人
FsZF>vaV adjudication fee 裁定费；评定印花税额手续费；评估契据费
0@1AH< adjudication of bankruptcy 裁定破产；宣告破产
+Ij>\;vM" adjudication of insolvency 裁定无力偿还债务
|sHIT<=m adjusted actual 经调整的实数；调整后的实数
J0w[vrs&] adjusted current assets 经调整的流动资产；调整后的流动资产
-MoI {3a adjusted figure 经调整的数字；调整后的数额
H"d.yZM0 adjusted liabilities 经调整的负债；调整后的负债
Ul OoMGg adjusted loss 经调整的亏损；调整后的亏损
aT"q}UTK adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
*G$tfb( adjusted profit 经调整的利润；调整后的利润
-y OrNir}W adjusted surplus 经调整的盈余额；调整后的盈余额
V4f ~#Tp adjusted value 经调整的价值；调整后的价值
F<X)eO]tk adjustment 调整；修订；理算〔保险〕
Z=DAA+T` adjustment centre 调剂中心
0R< @* adjustment lag 调整过程的时间差距；调整时差
i NzoDmE* adjustment mechanism 调整机制
13s!gwE) adjustment of loss 亏损调整
{AqN@ i adjustment process 调整过程；调整程序
]7v-qd adjustment range 调整幅度
`N}<lg(0# administered exchange rate 受管制汇率
.Xh ^L Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
WA~|:S+ administration expenses 行政费用
qX`?4"4 administration fee 手续费；行政费
0U ?1Yh7
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;JA2n\iP, administration order 遗产管理令
?Jm/v%0O administrator 管理人；遗产管理人
@DfjeS)u^ administrator of the estate 遗产管理人
_;$VH4(BI admission of debt 债项承认书
k&ujr:)5Y5 admission of proof 接纳债权证明
nX<!n\J T advance 放贷款项；垫付款项；预支款项；预付款项
ow]S 3[07 advance account 暂支帐目；预付款帐户
/ O6n[qj| advance compensation 预付补偿金
+ww paR` advance from shareholder 股东垫款
<6U{I ' advance pending reimbursement 预支以待日后付还
e`' O! advanced economy 先进经济体系
jE2k\\<a advancement 预付；预付财产
P~iu|j advances warrant 垫款令
lh3%2 Dq$ advancing 贷出
WZdA<<,:o adverse balance 逆差
I5>HB;Q adverse exchange 逆汇
;2kiEATQ
1 advertisement addressed to shareholders 在报章刊登的致股东通告
yC4JYF]JN advice for collection 托收通知书
beEd H> advice of drawing 提款通知书；汇票通知书
aePhtQF advice of payment 付款通知
/"tVOv# Advisory Committee [Securities and Futures Commission]
AF ZHS\ 谘询委员会〔证券及期货事务监察委员会〕
.RH }/D Advisory Committee on Diversification 经济多元化谘询委员会
cIK-VmO affidavit 誓章；遗产申报誓章
8},!t\j#] affidavit of no receipt 述明无收款的誓章
#* j affiliate 联号；联营公司；附属公司
6GMQgTY^ affiliated company 附属公司；联号；联营公司
'CjcOI
s affirmation [estate duty] 非宗教式宣誓〔遗产税〕
tn+i5Eso affordability 负担能力
.@JXV
$Z African Development Bank [AfDB] 非洲开发银行
E {4/$} after-acquired property 事后取得的财产
5G'X\iR after-hours dealing 市后交易
,'m<um after-tax profit 税后盈利；税后利润；税后溢利
X3 ". agency agreement 代理协议
=B4mi.;@i agency expenses 代理机构的开支
LR]P? agency fee 代理费
HviL4iO Agency Law 《代理法》
U%"c@% B0 agent 代理人；承销人
\evK.i*KfA agent of company 公司代理人
(ScL C agent's fee 代理人费；经纪费
qxG @Zd aggregate 总计；总数；总体数字
\A*#a9 " aggregate amount 总款额；总额
> YKvwbCf8 aggregate assets and liabilities 总体资产与负债
k]l M% aggregate at constant price 按固定价格计算的总体数字
4Wk/^*? aggregate demand 总需求
)MHvu k:I) aggregate gross position 总持仓量
bqFGDmu6' aggregate limit 总限额
^F5[2<O/! aggregate of salaries tax 合计薪俸税
5'?K(Jdmp aggregate performance 总体表现；总体业绩
hZVF72D26 aggregate supply 总体供应
k+'Rh'> aggregate surplus 总盈余
L qMH]W aggregate total 整体总额
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Y!nh6! aggregate value 总值；合计价值
}ARWR.7Cc aggregated basis 合计基准
VT? J TW aggregated net chargeable income 合计应课税入息实额
L0qo/6 |C aggregation 合并计算；合计；总和
\,!FL)) yC aggregation of incomes of husband and wife 夫妇入息合并计算
~ULuX"n aggregation of property 财产的总和
;yqJEj_m( agio 差价；贴水
lV]hjt-L
2 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》
SWY?0Pu Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
qi;@A-cq 《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》
q%bNT Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
4 M*UVdJ; 《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》
`LVItP(GUM Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%L=ro qz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
H\W60|z9 agreement for a settlement 授产协议
CA7tI >y_ agreement for assignment 转让协议
U2$e?1y agreement for sale 售卖协议；买卖协议
$T8Ni!#/C agreement for sale and purchase 买卖协议
m%m/#\J E agreement for the payment of interest 支付利息协议
`][~0\Y3m agreement for the repayment of money 还款协议
$^INl0Pg agreement of reinsurance 再保险协议
eA $9)K1GO Agricultural Bank of China 中国农业银行
O`g44LW2n air passenger departure tax 飞机乘客离境税
J1cD)nM<A Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
h2`W~g_ airport tax 机场税
RvZi %) alcohol duty 酒精税
|F-_YR alienation 让与；让渡；转让
Bbz#$M!: alimony 生活费；赡养费
>7!4o9)c All Ordinaries Index [AOI] 所有普通股指数
f7)}A/$4+ all risks 全险；综合险
1t+]r:{ All Sales Record for Stock Market 《股票市场成交报告》
~j^HDHY@ Allied Capital Resources Limited 新联财务有限公司
I?c# T Rm all-items index [Consumer Price Index] 总指数〔消费物价指数〕
aAh")B2 allocation letter 拨款信件
!sfOde)$ allocation of fund 分配款项；预留款项
sycN allocation of profit 利润分配；溢利分配
I;qeDCM allocation warrant 拨款令
kpsus \T allotment 分配；配股
sOa`T k allotment notice 股份配售通知；配股通知
YC - -&66 allotment of shares 股份分配
O(!J ^J3_z allowable 可获宽免；免税的
DM /J,q allowable business loss 可扣除的营业亏损
"G)-:!H allowable expenses 可扣税的支出
>M<rr!| allowance 免税额；津贴；备抵；准备金
/( 8Usu?g. allowance for debts 债项的免税额
'!]ry< allowance for depreciation by wear and tear 耗损折旧免税额
Vl5}m allowance for funeral expenses 殡殓费的免税额
,@ tY D(Z allowance for inflation 为通货膨胀而预留的款项；通胀准备金
U;Se'*5xv allowance for repairs and outgoings 修葺及支出方面的免税额
%a<N[H3NV@ allowance to debtor 给债务人的津贴
*>n< 7T0 alteration of capital 资本更改
3;Kv9i<~LE alternate trustee 候补受托人
,
?WTX amalgamation 合并
/ *Z( ;- ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
K%P$#a ambit of charges 征税范围；收费范围
j +\I4oFN amended valuation 经修订的估值
PaP47>( American Commodities Exchange 美国商品交易所
~=aD*v<3d American Express Bank Limited 美国运通银行
|k$[+53A American Stock Exchange 美国证券交易所
!R-M :| amortization 摊销
lsU|xOB amount due from banks 存放银行同业的款项
r"x|]nvg^ amount due from banks abroad 存放海外银行同业的款项
m] R< :_ amount due from holding companies 控股公司欠款
j#$ R . amount due from local banks 存放本港银行同业的款项
Q@6OIE amount due to banks 银行同业的存款
Li( }_ amount due to banks abroad 海外银行同业的存款
9eo$Duws amount due to holding companies 控股公司存款
2>l4$G 0 amount due to local banks 本港银行同业的存款
U=\ZeYK. amount due to outport banks 外埠银行同业的存款
Y K!nV , amount for note issue 发行纸币的款额
|G&<@8O amount of bond 担保契据的款额
cW4:eh amount of consideration 代价款额
/)ps_ gM amount of contribution 供款数额
~Os"dAgZFY amount of indebtedness 负债款额
}OZ%U2P U amount of principal of the loan 贷款本金额
Ac 0C,*|^ amount of rates chargeable 应征差饷数额
Ki (qA(r amount of share capital 股本额
}` E5I&r4 amount of sums assured 承保款额
jw?/@(AC6 amount of variation 变动幅度
AWsO? |YT amount of vote 拨款数额
!*HH5qh6 amount payable 应付款额
*kY\,r&!P amount receivable 应收款额
sXDS_Q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
0 %+S@_| analysis 分析
zPEx;lO$ ancillary risk 附属风险
xQ\/6| annual account 周年帐目；周年帐目报表；年度决算；年结
YHAhF@& annual accounting date 年结日期
Y!c
RzQ annual allowance 每年免税额；年积金；年度津贴；年津
,+-l1GpL annual balance 年度余额
#n2'N^t annual disposable income 每年可动用收入
/k qW annual estimates 周年预算
Gl}[1<~o annual fee 年费
Q* &>Ui[& annual general meeting 周年大会
|s`j=<rNQI annual growth rate 年增率；每年增长率
3[B*l@}j annual long-term supplement 长期个案每年补助金
De%WT:v annual pensionable emolument 可供计算退休金的年薪
];i-d7C annual report 年报
fw$/@31AP? Annual Report on the Consumer Price Index 《消费物价指数年报》
)8VrGg? annual return 周年报表；周年申报表；每年报税表格
U\a.'K50F Annual Return Rules 《周年报表规则》
#_0OYL`(mE annual review of consumer prices 每年消费物价回顾
nd*9vxM annual roll-forward basis 逐年延展方式
{R%v4#nk annual salary 年薪
A ; 7p annual statement 年度报表；年度决算表
fgIzT!fyz 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
<aR9,: annuitant 年金受益人
9g3e( z@ annuity 年金
!
7A _UA8 annuity contract 年金合约
teH.e!S annuity on human life 人寿年金
R_ymTB}<t( antecedent debt 先前的债项
A:PQIcR;V ante-dated cheque 倒填日期支票
^ZV1Ev8T6 anticipated expenditure 预期开支
1;?n]L`T anticipated net profit 预期纯利
Ss6mN;&D anticipated revenue 预期收入
FDBj<uXfM| anti-inflation measure 反通货膨胀措施
1)yEx1 anti-inflationary stance 反通货膨胀立场
nI7G"f[%r; apparent deficit 表面赤字
&oI;^| apparent financial solvency 表面偿债能力
!)gTS 5Rh: apparent partner 表面合伙人
s ;EwAd( application for personal assessment 个人入息课税申请书
z +,l"#Vv application of fund 资金应用
12qX[39/ application to release as liquidator and to destruct the books of accounts and documents
G x /sJ( 申请免除清盘人职务及毁灭帐簿与文件
n6 D9f~8" appointed actuary 委任精算师
Qz)1wf'y appointed auditor 委任核数师；委任审计师
JAJo^}}{b appointed trustee 委任的受托人
C^9G \s' appointer 委任人
2f>G apportioned pro rata 按比例分摊
Br^4N9 apportionment 分配；分摊
*W,tq(%tQ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ZGO% lkZ. apportionment formula 分摊方程式
\) D Jo apportionment of estate duty 遗产税的分摊
0,$eiY)u$ appraisal 估价；评估
>xrO W`p ] appreciable growth 可观增长
"2} {lu appreciable impact 显着影响
5-'jYp/ appreciable increase 可观增长
:U;n?Zu
S appreciation 增值；升值
gS{hfDpk,h appreciation against other currencies 相对其他货币升值
SNqw 2f5 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
c6/+Ye =h appreciation tax 增值税
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VWTRG appropriation 拨款；拨用；拨付
qQK0s*^W appropriation account 拨款帐目
A+U il\% Appropriation Bill 拨款法案
! bs{/? appropriation-in-aid system 补助拨款办法
n7-|\p!xP6 approved assets 核准资产
eaLR-+vEB approved basket stock 认可一篮子证券
S}L$-7Ct approved budget 核准预算
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approved charitable donation 认可慈善捐款
tg =ClZ- approved charitable institution 认可慈善机构
fLkZ'~e! approved currency 核准货币；认可货币
dxHKXw approved estimates 核准预算
Itq24 8+Ci approved estimates of expenditure 核准开支预算
d Jy f.VJ approved overseas insurer 核准海外保险人
u\-WArntc approved overseas trust company 核准海外信托公司
:yg:sU approved pooled investment fund 核准汇集投资基金
D<=x<. approved provident fund scheme 认可公积金计划
.Uk e jx approved provision 核准拨款
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ACpUB approved redeemable share 核准可赎回股份
t6-He~ approved regional stock 认可地区性证券
{Yq"%n'0 approved retirement scheme 认可退休金计划
Cka&b approved subordinated loan 核准附属贷款
m#
y` arbitrage 套戥；套汇；套利
Fu0"Asxce arbitrageur 套戥者；套汇者
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1[in arbitrary amount 临时款项
`| nC r arrangement 措施；安排；协定
;Q YUi R arrears 欠款
%#5\^4$z|N arrears of pay 欠付薪酬
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k2<BU4b arrears of revenue 逾期未收税款；逾期未收的帐项
":=\ ci]e% articles of association 组织章程；组织细则；组织章程细则
tYb8a Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6<aZr\Ufg ascertainment of profit 确定利润
po Lzgd "Asia Clear" “亚洲结算系统”
bogw /)1 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
KmF" Ccc Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
>i&"{GZ Asian Development Fund [ADF] 亚洲发展基金
73/DOF Asian dollar bond 亚洲美元债券
bUv}({ Asian dollar market 亚洲美元市场
z"7I5N Asian dollar rate 亚洲美元利率
}~B @Z\`O Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
jh Rg47A Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
M1nH!A~o asked price 沽盘；喊价；索价；卖方报价
V2Iq k]V%y assessable income 应评税入息
~!V5Ug_2 assessable loss 应评税亏损
0)<\j o1 F assessable profit 应评税利润
d,%e? 8x5 assessable value 应评税值
^a>3U l{ assessed profit 估定利润
?E>(zV1D/ assessed value 经评估价值
j ?c"BF. assessment 评税；评定；估价；评税单
qKt*<KGeY assessment number 评税编号；估价编号
L@m NfLK assessment of additional tax 补加税评税
oe ( })M assessment of performance 业绩评估；实绩评价
+\Hh|Uz5 Assessor 评税主任
7hV9nuW asset price bubbles 资产价格泡沫
tO?NbW cp asset-backed securities 具资产保证的证券
8x)&4o@ assets accretion 资产增值
s&Bk@a8 assets and liabilities 资产与负债
, )& ansN assets betterment statement 资产递增表；资产改进表
Sh P&ss assets lending 实物放款；有抵押贷款
IKz3IR eu assets of the company passing on the death 死者去世时转移的公司资产
Q:L^DZkGV assets pledged as security for liabilities 用作负债抵押的资产
C0f<xhp?j assets portfolio 资产投资组合
9_=0:GH k assets price 资产价格
;`")3~M3* assets quality 资产质素
o *]Tqx assets realization 资产变现
4n9".UHh assets refinancing arrangement 资产再集资安排
.Iu8bN(L` assets securitization 资产证券化
g?7I7W~?` assets situated outside Hong Kong 在香港以外地方的资产
i}tBB~] assets stripping 削减资产；拆卖资产
9N+3S2sBx& assets value 资产值
k<&zVV ' assignee 承让人
yr;~M{{4 assignment 转让；转让书；转让契
z_i ( o assignment of interest 权益转让
D,3Kx ^ assignment of letters patent and trade mark 专利证书及商标转让
%>];F~z assignment of property 物业转让；物业转让书
~nP~6Q'wSH assignment right 转让权
W?>C$_p C assignor 转让人
a- \M)}T associate 有联系的人；有关连人士；相联者；合伙人；联系人
z`Jc pt Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
?IN'Dc9&%- associate member 附属会员
h0cdRi associated body corporate 相联法人团体
*\-$.w)k associated company 相联公司；联属公司
p&s~O,Bw$ associated corporation 相联法团
|>Ld'\i8 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
bHKTCPf 公认会计师公会〔英国〕
*dAQ{E(rO Association of Futures Exchange Brokers 香港期货经纪协会
f]_{4Olk Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
cD%_+@GaU association of underwriters 承保人组织
*jf%Wj )0M assumption of control 接管
A,'F`a u assurance 担保；保险；转易；转易书
gR\z#Sg assurance of interest 权益的转易
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pe{,lp at 19XX price 按一九ＸＸ年价格计算
2iWS k6%R at a discount 按赔价计算；按贴水价格计算；打折扣
h&| S* at a premium 按溢价计算；按升水价格计算
Yy 8? X9r. at call 通知付款；按通知
i-jrF 6& at constant market price 按固定市价计算
B,5kG{ 2! at constant price 按固定价格计算
sBq-"YcjR at cost 按成本计算
Xf YbWR at current market price 按当时市价计算；按现时市价计算
F HK{cE at current price 按当时价格计算；按现时价格计算
69"4/n7B? at factor cost 按要素成本计算；按生产要素成本计算
L*8U.{NY at money-of-the-day price 按付款当日价格计算
'=WPi_Z5:C at or better 按指定或较佳价位〔买卖指令〕
Bs3M7z RG at par 按面值计算；平价
m ?e::W at sight 见票即付
) ep1`n- at the close 按收市盘
94}y,\S ~ at the opening 按开市盘
e0$.|+ attestation 见证；见证条款
Dq~ \U&U\$ at-the-money option 平价期权
sd5)We attorney 受权人；受托代表人
W]W[oTJ5 attornment 新拥有人承认书
+:_;K_h attributable profit 可归属利润
jh J'fI attributable share value 可归属股份价值
u~~H'*EM Auckland Stock Exchange 奥克兰证券交易所
c;B: o auction 拍卖
?8/T#ox auctioneer 拍卖商
BO,xA -+ audit 审计；核数
)Tl]1^ Audit Commission 审计署
*'n L[] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
K%g_e*"$ 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〕
hDf!l$e. audit review 帐目审查
jX; $g>P Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
g7;OZ#\ audited account 审计帐目；经审计的帐目
#z5$_z? _ audited annual account 经审计的周年帐目
s/ 0bXM$^ audited balance sheet 经审计的资产负债表
tu slkOE# auditor 核数师；核数主任；审计师
v&)G~cz auditor's certificate 核数师证明书；审计师证明书
JKF/z@Vbe\ auditor's report 核数师报告；审计师报告
X@Bg_9\i Aussie bond 澳元债券
C klIrD{ austerity budget 紧缩预算
=.]{OT Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@b9qBJfQ Australia All Ordinaries Index 澳洲所有普通股票指数
?dy t!>C Australian Dollar [AUD] 澳元
6W/uoH=; Australian Options Market 澳大利亚期权市场
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V$}qa {P Australian Securities Commission 澳洲证券事务监察委员会
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D%9;KQ8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Ms=N+e$n Australian Stock Exchange 澳大利亚证券交易所
C({r1l4[D Austrian Schilling [ATS] 奥地利先令
-7IRlP& authentication 认证；鉴证
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authority to purchase 委托购买证；委购书
(5l'?7 authorization 认可；核准；授权；授权书
98Y1-Z^ . authorization by direction 指示授权
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authorization by instruction 指令授权
p Hzl/b8 authorization by warrant 令状授权
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authorization of unit trust 单位信托的认可
(,R \6 authorized agent 指定代理人
13p.dp` authorized capital 法定资本
0C4Os p authorized clerk 出市员
C'6c, authorized dealer 认可交易商
:0kKw=p1R authorized financial institution 认可财务机构
%RIlu[J authorized fund 认可基金
w$0*5n>) authorized fund house 获授权的基金公司；认可基金公司
IqFmJs|C authorized institution 认可机构
ujLje:Yc authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
mYFc53B authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
lE8(BWzw authorized insurer 获授权保险人；获认可承保人
_LFABG= authorized investment 特准投资项目
|* g\-2j{ authorized person 获授权人
u`"Y!*[ - authorized representative 获授权代表
ao"Z%#Jb~ authorized share capital 法定股本
7|k2~\@q automated quotation system 自动报价系统
bQ-n<Lx Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
T>irW( 自动交易系统〔香港期货交易所有限公司〕
?L"x >$ automatic adjustment mechanism 自动调整机制
Q 2'`K|T automatic adjustment system 自动调整系统
YbF}>1/" Automatic Clearing House 自动票据交换所
%3yrX>Js automatic exchange rates accumulation system 自动化汇率累集系统
+4F; m_G6 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5 R6QZVc automatic teller machine [ATM] 自动柜员机
epI~w autopay 自动转帐
[W99}bi$ available assets 可用资产
Pf~0JNnc available fiscal reserve 现存财政储备
Rl'xEtaN available profit 可用利润
j:$Z- s Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
M hjIE<OI= average 平均；平均数；海损
]/|DCxQ average basic salary 平均基本薪金
2RdpVNx\y average consumer expenditure 平均消费开支；一般消费开支
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J[z ![Tf average cost 平均成本
>:OP+Vc average cost of land production 增辟土地平均成本
SduU XHk average daily turnover 平均每日成交额
ypNe TR$4 average daily wage rate 平均每日工资率
w+{{4<+cd average expenditure pattern 平均开支模式
[ $M l;K average growth rate 平均增长率
hVdGxT]6 average net fixed assets 固定资产平均净值
RN$q,f[# average of relatives 相对价格平均数
Q6n8 ,2 * average price 平均价格
!iAZEOkRR average propensity to consume 平均消费倾向；一般消费倾向
212 =+k average propensity to save 平均储蓄倾向；一般储蓄倾向
P0rdGf 5T average rate 平均率
(L!u[e0[# average revenue 平均收入；平均收益
/U> 8vV+C average stock 平均库存；平均存货
UMH~Q`" average yearly rent 平均年租
'i;ofJ[.c avoidance of double taxation 避免双重课税
ie/QSte avoidance of tax 避税
