A:
#Dp]S, e A share Ａ股；甲类股份
~7>D>!! abatement of tax 减税；减扣免税额
LUzn7FZk ABN AMRO Bank N.V. 荷兰银行
ctMH5"F&1 above-the-line expenditure 线上项目支出；经常预算支出
=`ECM7 above-the-line receipt 线上项目收入；经常预算收入
9 UCA&n ABSA Asia Limited 南非联合亚洲有限公司
Wi@YJ absolute change 绝对数值变更
UuCRQN H absolute expenditure 实际开支
ML.|\:r* absolute guideline figure 绝对准则数字
97 k}{tG absolute interest 绝对权益
MNf^ml[ absolute order of discharge 绝对破产解除令
d*_rJE}B absolute profit margin 绝对利润幅度
PYiO l absolute value 实值；绝对值
?|Ey WAL absolutely vested interest 绝对既得权益
wpg7xx! absorbed cost 已吸收成本；已分摊成本
/s@ j{*Om absorption 吸收；分摊；合并
<DN 7 absorption rate 吸收率；摊配率；分摊率
5KTPlqm0qF ACB Finance Limited 亚洲商业财务有限公司
7$mB. \| acceptable form of reciprocity 合理的互惠条件
M q='| 0, acceptable rate 适当利率；适当汇率
zvn3i5z acceptance agreement 承兑协议
e F)my acceptance for honour 参加承兑
9t !Agxm acceptor 承兑人；接受人；受票人
H 3 so&_ acceptor for honour 参加承兑人
LKBh{X0%( accident insurance 意外保险
"?^#+@LV Accident Insurance Association of Hong Kong 香港意外保险公会
|W*5<2Q9 accident insurance scheme 意外保险计划
W~FU!C?] accident year basis 意外年度基准
%c@PTpAM accommodation 通融；贷款
Vqr]Ui accommodation bill 通融票据；空头票据
M'VJE|+t accommodation party 汇票代发人
!JtM`x/yR account balance 帐户余额；帐户结余
mD%IHzbn
H account book 帐簿
3+&k{UZjt account collected in advance 预收款项
Sd/7# account current book 往来帐簿
&crR nv ? account of after-acquired property 事后取得的财产报告
n~ZZX={a account of defaulter 拖欠帐目
aeDhC#h account payable 应付帐款
Wm4C(y@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
2BiF P|| account receivable 应收帐款
b94+GL U8b account receivable report 应收帐款报表
,H_d# Koa. account statement 结单；帐单；会计财务报表
I|wC`VgB account title 帐户名称；会计科目
BIEq(/- accountant's report 会计师报告
%, S{9q Accountant's Report Rules 会计师报告规则
CjEzsjqe<I accounting and auditing procedure 会计与审计程序；会计与核数程序
yqH9*&KH{ Accounting Arrangements 《会计安排》
Wt.['`c< accounting basis 会计基础
aQ- SrxmO8 accounting by Official Receiver 破产管理署署长呈交的帐目
Zs8]A0$ Accounting Circular 《会计通告》
b~2LD3"3 accounting class 会计类别
y
t7 >, accounting date 记帐日期；会计结算日期
!<out4Mz" accounting for money 款项核算
bVzJOBe Accounting Officer 会计主任
Q.fUpa v accounting period 会计报告期；会计期
{0 % accounting policy 会计政策；会计方针
? dXAHY accounting practice 会计惯例
KWM.e1( accounting principle 会计准则
J #5V>7G accounting record 会计记录
!MVf(y$ accounting report 会计报告
%{rPA3Xoy Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>f4[OBc Accounting Society of China 中国会计学会
{|@}xrB accounting statement 会计报表
%`~+^{Wp accounting system 会计制度；会计系统
lI~8[[$xd accounting transaction 会计事项；帐务交易
zG{jRth accounting treatment 会计处理
QNXoAx%I accounting year 会计年度
3h$E^" accretion 增值；添加
f^ KN8N accrual 应计项目；应累算数目
<Mu T7x- accrual basis 应计制；权责发生制
gW<4E=fl accrual basis accounting 应计制会计；权责发生制会计
'h^Ya?g accrue 应累算；应计
~0[(-4MA accrued benefit 应累算利益
ysPm4am$ accrued charges 应计费用
p]<)6sZ accrued cumulative preference share dividend 应累算的累积优先股股息
/ !y~Q|<|= accrued expenses 应累算费用
$|@pY| f accrued interest payable 应付利息；应计未付利息
It<VjN9
accrued interest receivable 应收利息；应计未收利息
irvd>^&jDC accrued right 累算权益
]')y(_{ accruing profit 应累算的利润
io(!z-$ accumulated fiscal reserve 累积财政储备
: pNS$g[ accumulated profit 累积利润；滚存溢利
=qbN?a/?2 accumulated reserve 累积储备
mkfDDl2 GP accumulation of surplus income 累积收益盈余
C#8A| acquired assets 既得资产
F|V KrH. acquisition 收购；购置；取得
_CTg")0o acquisition cost 购置成本
D>;_R
H K acquisition expenses 购置费用
bg /=P>2 acquisition of 100% interest 收购全部股权
C <(qk _ acquisition of control 取得控制权
cM CM> *X acquisition of fixed assets 购置固定资产
U|{ 4=[ acquisition of shell “买壳”
3)L#V
. acquisition price 收购价
gz~ug35 act of God 天灾
G9V2(P acting partner 执事合伙人
Om;aE1sW active market 买卖活跃的市场；交投畅旺的市场；旺市
wt;`_}g active partner 积极参与的合伙人
hW9! active trading 交投活跃
$0 6('Hg& actual circulation 实际流通
US=K}B =g actual cost 实际成本
zY7M]Az actual expenditure 实际开支；实际支出
%IE;'aa
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G mE`YW actual market 现货市场
mP/#hwzB&q actual price 现货价；实际价格
(+0(A777M actual profit 实际利润
p|NY.N actual quotation 实盘；实际价位；实际报价
*M*WjEOA actual year basis 按实际年度计算
hOkn@F. actuals 实货
<RpTk*Yo^= actuarial investigation 精算调查
$} 0!dR2 actuarial principle 精算原则
e@;'# t actuarial report 精算师报告
-QR]BD%J*[ Actuarial Society of Hong Kong 香港精算学会
jIwN,H1$- actuarial valuation 精算师估值
2 VU N actuary 精算师
V~
MsGj ad referendum agreement 暂定协议；有待覆核的协定
u 8<[Q]5 ad valorem duty 从价税；按值征税
0I :5}$+J? ad valorem duty system 从价税制
Dgc6rv# ad valorem fee 从价费
evD=]iVD ad valorem tariff 从价关税
Hmk xE additional allowance 额外免税额
E.sZjo1 additional amount for unexpired risk 未过期风险的额外款额
`HnZ{PKf additional assessable profit 补加应评税利润
]Hq,Pr_+ additional assessment 补加评税
o8H\l\( additional commitment 额外承担
B
u%%O8 additional commitment vote 额外承担拨款
\ltS~E uWU additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\kf
n,m additional dependent parent allowance 供养父母额外免税额
(v
KJyk+Y additional provision 额外拨款
[` }w 7 additional stamp duty 附加印花税
NS""][# additional tax 补加税罚款；补加税款
64 'QTF{D Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^c/3 !"wK
adjudged bankrupt 被裁定破产
w |6?A- adjudicated bankrupt 裁定破产人
MxI*ml8z? adjudication fee 裁定费；评定印花税额手续费；评估契据费
z_ '!?K{ adjudication of bankruptcy 裁定破产；宣告破产
Q9h=1G \K adjudication of insolvency 裁定无力偿还债务
-P-8D6 adjusted actual 经调整的实数；调整后的实数
?(Ti n80=r adjusted current assets 经调整的流动资产；调整后的流动资产
w-$iKtb. adjusted figure 经调整的数字；调整后的数额
&OE-+z adjusted liabilities 经调整的负债；调整后的负债
ntB#2S adjusted loss 经调整的亏损；调整后的亏损
k h*WpX adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
nT2b"wkTT adjusted profit 经调整的利润；调整后的利润
RJd*(!y adjusted surplus 经调整的盈余额；调整后的盈余额
cTn (Tv9s adjusted value 经调整的价值；调整后的价值
UWhHzLcXh adjustment 调整；修订；理算〔保险〕
.@EzHe ^W adjustment centre 调剂中心
!};Ll=dz adjustment lag 调整过程的时间差距；调整时差
R/fE@d2~In adjustment mechanism 调整机制
t2.jg?`k adjustment of loss 亏损调整
CS* lk !C adjustment process 调整过程；调整程序
F
Pjc;zNA adjustment range 调整幅度
{~R?f$}""j administered exchange rate 受管制汇率
hVT>HER Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
xXI WEZA administration expenses 行政费用
8tf>G( I{ administration fee 手续费；行政费
UM`$aPz administration in bankruptcy 破产管理
bF*Kb"!CF administration order 遗产管理令
b "}ya/ administrator 管理人；遗产管理人
&U=_:]/ administrator of the estate 遗产管理人
nGK =Nf.5 admission of debt 债项承认书
"R- j admission of proof 接纳债权证明
a #s
Nd advance 放贷款项；垫付款项；预支款项；预付款项
wv\"(e7( advance account 暂支帐目；预付款帐户
I7 SFG O advance compensation 预付补偿金
OVgak>$ advance from shareholder 股东垫款
_Gb 7n 5p advance pending reimbursement 预支以待日后付还
g2}aEfp!H advanced economy 先进经济体系
X|g5tnsj` advancement 预付；预付财产
RtxAIMzh? advances warrant 垫款令
E5|GP advancing 贷出
Uvi@HB HJ adverse balance 逆差
NU {eoqaT adverse exchange 逆汇
#Q_<eo%lI* advertisement addressed to shareholders 在报章刊登的致股东通告
3BLH d< advice for collection 托收通知书
[AD%8 H advice of drawing 提款通知书；汇票通知书
5 ^l-3s?M advice of payment 付款通知
Z$m&F0g Advisory Committee [Securities and Futures Commission]
tBw P B#:W 谘询委员会〔证券及期货事务监察委员会〕
0|0IIgy Advisory Committee on Diversification 经济多元化谘询委员会
,O^kZ}b affidavit 誓章；遗产申报誓章
2JeEmG9 affidavit of no receipt 述明无收款的誓章
A] o3 MoSt affiliate 联号；联营公司；附属公司
@8:c3 (! affiliated company 附属公司；联号；联营公司
#L*MMC" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{S%;By&[ affordability 负担能力
L+lye Ir' African Development Bank [AfDB] 非洲开发银行
lD _iIe~c after-acquired property 事后取得的财产
m{lS-DlRg after-hours dealing 市后交易
h4ghMBo% after-tax profit 税后盈利；税后利润；税后溢利
RJN
LcIm agency agreement 代理协议
z| S4\Ae agency expenses 代理机构的开支
4`r-*Lx agency fee 代理费
A9[D.W9> Agency Law 《代理法》
{@-tRm& agent 代理人；承销人
T0\[":
A agent of company 公司代理人
)^E6VD&6 agent's fee 代理人费；经纪费
z^%`sUgP aggregate 总计；总数；总体数字
$"=0{H.? aggregate amount 总款额；总额
[{ A5 BE - aggregate assets and liabilities 总体资产与负债
IZ . b aggregate at constant price 按固定价格计算的总体数字
tf9a- s aggregate demand 总需求
n.P $E aggregate gross position 总持仓量
Z$)jPDSr aggregate limit 总限额
Zzr aggregate of salaries tax 合计薪俸税
KDDx[]1Q aggregate performance 总体表现；总体业绩
BT5~MYBl aggregate supply 总体供应
IF? aggregate surplus 总盈余
]U 1S?p aggregate total 整体总额
4&`d$K aggregate value 总值；合计价值
l~*d0E-$ aggregated basis 合计基准
zn\$6'" aggregated net chargeable income 合计应课税入息实额
lJ4/bL2I/ aggregation 合并计算；合计；总和
%-NG eN8 aggregation of incomes of husband and wife 夫妇入息合并计算
s!
sG)AR.J aggregation of property 财产的总和
<>=abgg agio 差价；贴水
`{J(S'a` 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》
-9"[/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
#}'sknvM} 《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》
NX<Q}3c C Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
T@N)BfkB
《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》
k jR-p=} Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
^c>ROpic 《香港政府和大韩民国政府关于相互促进和保护投资协定》
-$y/ *' agreement for a settlement 授产协议
LO ,k'g g< agreement for assignment 转让协议
0a v2w5>af agreement for sale 售卖协议；买卖协议
!f8]gT zN agreement for sale and purchase 买卖协议
<d3N2 agreement for the payment of interest 支付利息协议
9
J~KM=p agreement for the repayment of money 还款协议
6J \A%i agreement of reinsurance 再保险协议
\YF'qWB Agricultural Bank of China 中国农业银行
8d\/ air passenger departure tax 飞机乘客离境税
6
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Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
xgB-m[Xi airport tax 机场税
CK} _xq2b alcohol duty 酒精税
At8^yF
alienation 让与；让渡；转让
o}lA\ A alimony 生活费；赡养费
n0'"/zyc All Ordinaries Index [AOI] 所有普通股指数
}F) eA1 all risks 全险；综合险
ltG|#( All Sales Record for Stock Market 《股票市场成交报告》
-gLU>I7wV Allied Capital Resources Limited 新联财务有限公司
DUu~s,A all-items index [Consumer Price Index] 总指数〔消费物价指数〕
je~gk6}Y allocation letter 拨款信件
%; tBWyq}_ allocation of fund 分配款项；预留款项
gS ^Y? allocation of profit 利润分配；溢利分配
$PKUcT0N9 allocation warrant 拨款令
q8f nUK?i allotment 分配；配股
YH$whJ`W0 allotment notice 股份配售通知；配股通知
ndB* ^nT allotment of shares 股份分配
WEugm603 allowable 可获宽免；免税的
e!O:z allowable business loss 可扣除的营业亏损
FKu^{'Y6E0 allowable expenses 可扣税的支出
&<S]= \ allowance 免税额；津贴；备抵；准备金
H}&4#CQ'! allowance for debts 债项的免税额
!5h@uar allowance for depreciation by wear and tear 耗损折旧免税额
W!WeYV}kb allowance for funeral expenses 殡殓费的免税额
Z <vTr6? allowance for inflation 为通货膨胀而预留的款项；通胀准备金
BZWGXzOFh allowance for repairs and outgoings 修葺及支出方面的免税额
/c-%+Xd allowance to debtor 给债务人的津贴
1c03<(FCd alteration of capital 资本更改
+^@6{1 alternate trustee 候补受托人
0@PI=JZ% amalgamation 合并
7
`& NB] ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
k8ej . ambit of charges 征税范围；收费范围
UG<`m] amended valuation 经修订的估值
d7Devs
k American Commodities Exchange 美国商品交易所
>>HC| American Express Bank Limited 美国运通银行
gpzZs<ST American Stock Exchange 美国证券交易所
t:.ZvA3 amortization 摊销
9Kd:7@U amount due from banks 存放银行同业的款项
?{*/VJl$ amount due from banks abroad 存放海外银行同业的款项
Y!L<&
sl amount due from holding companies 控股公司欠款
jneos~ 'n8 amount due from local banks 存放本港银行同业的款项
" f <+~ amount due to banks 银行同业的存款
|F^h >^
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?e+$?8l[3 amount due to holding companies 控股公司存款
h|t\rV^ amount due to local banks 本港银行同业的存款
Kf-rthO amount due to outport banks 外埠银行同业的存款
(qXl=e8 amount for note issue 发行纸币的款额
9J'3b < amount of bond 担保契据的款额
\H5{[ZUn amount of consideration 代价款额
G@;I^_gN amount of contribution 供款数额
@s/0 .7 amount of indebtedness 负债款额
JqmKD4p amount of principal of the loan 贷款本金额
O:3DIT1# > amount of rates chargeable 应征差饷数额
oc3}L^aD amount of share capital 股本额
d8Kxtg
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MW6KEiQ" amount of variation 变动幅度
0al8%z9e@ amount of vote 拨款数额
fnm:Wa|,%| amount payable 应付款额
J=qPc}+ amount receivable 应收款额
nzK"eNDN. Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Po fHe analysis 分析
'}q1 F<& ancillary risk 附属风险
-P3;7_}]:h annual account 周年帐目；周年帐目报表；年度决算；年结
CD+2
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cy annual accounting date 年结日期
_{5t/^w&! annual allowance 每年免税额；年积金；年度津贴；年津
oPA
[vY annual balance 年度余额
Y2,\ WKa annual disposable income 每年可动用收入
]\t+zF>&Y annual estimates 周年预算
f:-dw6a=s annual fee 年费
M :Aik& annual general meeting 周年大会
c_r&)8 annual growth rate 年增率；每年增长率
-'OO6mU annual long-term supplement 长期个案每年补助金
rX<gcntv annual pensionable emolument 可供计算退休金的年薪
[d_sd annual report 年报
X519}
l 3 Annual Report on the Consumer Price Index 《消费物价指数年报》
9w! G annual return 周年报表；周年申报表；每年报税表格
>O{/%(9 Annual Return Rules 《周年报表规则》
=':,oz^| annual review of consumer prices 每年消费物价回顾
G$D6#/rR annual roll-forward basis 逐年延展方式
%aszZP annual salary 年薪
Hf'yRKACj annual statement 年度报表；年度决算表
tyLR_@i%% 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
7o4 vf~ annuitant 年金受益人
`(9B(&t^, annuity 年金
:t A|g annuity contract 年金合约
ymsqJ annuity on human life 人寿年金
j;k(AM< antecedent debt 先前的债项
XTZI ! ante-dated cheque 倒填日期支票
Ht 'jm ( anticipated expenditure 预期开支
Nv
iPrp>c anticipated net profit 预期纯利
_ z!0 ab anticipated revenue 预期收入
LEJ7. 82 anti-inflation measure 反通货膨胀措施
DvuL1Me Ko anti-inflationary stance 反通货膨胀立场
M]>JI'8 apparent deficit 表面赤字
Wsr #YNhx| apparent financial solvency 表面偿债能力
|7CH apparent partner 表面合伙人
TLL. Ch|#Y application for personal assessment 个人入息课税申请书
a`w)awb application of fund 资金应用
'7F`qL\/#( application to release as liquidator and to destruct the books of accounts and documents
JHf}LZu 申请免除清盘人职务及毁灭帐簿与文件
BX),U appointed actuary 委任精算师
~~ON! l9n appointed auditor 委任核数师；委任审计师
XU0"f!23x appointed trustee 委任的受托人
N[}XLhbt appointer 委任人
omV.Qb'NS apportioned pro rata 按比例分摊
TBQ`:`g^m apportionment 分配；分摊
d]e`t"Aj Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
J<_&f_K0] apportionment formula 分摊方程式
`.dT k L apportionment of estate duty 遗产税的分摊
&-+&`h|s appraisal 估价；评估
'ce9v@(0 appreciable growth 可观增长
0nAeeVz| appreciable impact 显着影响
mId{f appreciable increase 可观增长
?< w +{ appreciation 增值；升值
GX_Lxc_<f appreciation against other currencies 相对其他货币升值
e_ 6
i896 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ej<z]{`05 appreciation tax 增值税
d1j v>tu appropriation 拨款；拨用；拨付
,`|KN w5 appropriation account 拨款帐目
YA^9, q6u? Appropriation Bill 拨款法案
- T{~m6 appropriation-in-aid system 补助拨款办法
No[xf9>t approved assets 核准资产
p,D/ Pb8 approved basket stock 认可一篮子证券
i6m;2 UAa approved budget 核准预算
}qz58]fyx approved charitable donation 认可慈善捐款
zMrZ[ AU approved charitable institution 认可慈善机构
7*XG]=z/ approved currency 核准货币；认可货币
,75,~ approved estimates 核准预算
9Z rn(D approved estimates of expenditure 核准开支预算
Mdwh-Cis/ approved overseas insurer 核准海外保险人
wU#Q>ut'% approved overseas trust company 核准海外信托公司
*rEW@06^\ approved pooled investment fund 核准汇集投资基金
g1J]z<& approved provident fund scheme 认可公积金计划
Vxgc|E^J approved provision 核准拨款
OClY ,@ approved redeemable share 核准可赎回股份
;p B?8Z approved regional stock 认可地区性证券
<1jiU %!w approved retirement scheme 认可退休金计划
G8oQSo;D approved subordinated loan 核准附属贷款
GV[[[fu arbitrage 套戥；套汇；套利
U |4% ydG arbitrageur 套戥者；套汇者
hrAI@.Bo arbitrary amount 临时款项
orU4{. e arrangement 措施；安排；协定
^ $#Q_Y| arrears 欠款
AARhGx |L< arrears of pay 欠付薪酬
!E7/:t4 arrears of revenue 逾期未收税款；逾期未收的帐项
(~#PzE : articles of association 组织章程；组织细则；组织章程细则
.HtDcGp Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/r?X33D! ascertainment of profit 确定利润
etDB|(,z "Asia Clear" “亚洲结算系统”
6 % ,Q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
be@MQ}6> Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
XnG!T$ Asian Development Fund [ADF] 亚洲发展基金
]JM9 ^F Asian dollar bond 亚洲美元债券
yi%B5KF~Al Asian dollar market 亚洲美元市场
L'6zs:i Asian dollar rate 亚洲美元利率
G37_
` C Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
<St`"H Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!kz \
{ asked price 沽盘；喊价；索价；卖方报价
UmJg-~ assessable income 应评税入息
C'$U1%:
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M>^IQ assessable profit 应评税利润
oyd{}$71d assessable value 应评税值
fAm2ls7c assessed profit 估定利润
FPMW"~v assessed value 经评估价值
p*'?(o:= assessment 评税；评定；估价；评税单
w])Sz*J assessment number 评税编号；估价编号
_8`|KY assessment of additional tax 补加税评税
u/zfx ;K assessment of performance 业绩评估；实绩评价
xSf3Ir(, Assessor 评税主任
v ; A asset price bubbles 资产价格泡沫
bd9c/>& asset-backed securities 具资产保证的证券
R3<+z assets accretion 资产增值
+l#2u#e assets and liabilities 资产与负债
J SL 3.J assets betterment statement 资产递增表；资产改进表
^m7PXY assets lending 实物放款；有抵押贷款
-_}EQ9Q assets of the company passing on the death 死者去世时转移的公司资产
WZr~Pb9 assets pledged as security for liabilities 用作负债抵押的资产
kDK puA! assets portfolio 资产投资组合
r3-3*_ assets price 资产价格
bM'A D[ assets quality 资产质素
h
Na<LZ assets realization 资产变现
`^vD4qD| assets refinancing arrangement 资产再集资安排
bmpB $@ assets securitization 资产证券化
c 3dZ1v assets situated outside Hong Kong 在香港以外地方的资产
l Ud,- assets stripping 削减资产；拆卖资产
S:s^si2/ assets value 资产值
my6T@0R assignee 承让人
^(:Rbsl assignment 转让；转让书；转让契
k$!&3Rh assignment of interest 权益转让
+\chHOsw assignment of letters patent and trade mark 专利证书及商标转让
Ip x:k+J assignment of property 物业转让；物业转让书
QNFrkel assignment right 转让权
v%^H9aK_ assignor 转让人
B#yyO>0k] associate 有联系的人；有关连人士；相联者；合伙人；联系人
}kDrUnBk Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
m>_'f{&u associate member 附属会员
[&:oS35O associated body corporate 相联法人团体
iy9]Y5b associated company 相联公司；联属公司
=@>&kU%$& associated corporation 相联法团
a\MJbB Xv Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9HP--Z= 公认会计师公会〔英国〕
-(EqBr@_ Association of Futures Exchange Brokers 香港期货经纪协会
[geY:v_B Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
qDW/8b\ ^ association of underwriters 承保人组织
M > < assumption of control 接管
iVcBD0 q) assurance 担保；保险；转易；转易书
2RCnk&u assurance of interest 权益的转易
9^tyjX2 at 19XX price 按一九ＸＸ年价格计算
6B njT at a discount 按赔价计算；按贴水价格计算；打折扣
j3>< J at a premium 按溢价计算；按升水价格计算
&AVi4zV at call 通知付款；按通知
p:jrqjLp at constant market price 按固定市价计算
$B2@mC([S at constant price 按固定价格计算
jI%yi-<; at cost 按成本计算
|Th{*IJ <, at current market price 按当时市价计算；按现时市价计算
P$bo8* at current price 按当时价格计算；按现时价格计算
p=zm_+= at factor cost 按要素成本计算；按生产要素成本计算
.z"[z^/uF at money-of-the-day price 按付款当日价格计算
C0M{ zGT>} at or better 按指定或较佳价位〔买卖指令〕
>+ r2I% at par 按面值计算；平价
;z68`P- at sight 见票即付
M<nn+vy` at the close 按收市盘
Sa0\9 3oa at the opening 按开市盘
XV& 3h>5 attestation 见证；见证条款
{~SR>I3sv at-the-money option 平价期权
1X5\VY>S`h attorney 受权人；受托代表人
"Xqj%\ attornment 新拥有人承认书
*uIHa" attributable profit 可归属利润
.o>QBYpTw/ attributable share value 可归属股份价值
(:1 j- Auckland Stock Exchange 奥克兰证券交易所
{f)p|) auction 拍卖
D+V^nCcx% auctioneer 拍卖商
]q j%6tz audit 审计；核数
G4i&:0 Audit Commission 审计署
C9h8d Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
"elh~K 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〕
&e(de$}xt audit review 帐目审查
__QT lj
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
&z ZSWNW audited account 审计帐目；经审计的帐目
AXyuXB audited annual account 经审计的周年帐目
*VH1(E`hl audited balance sheet 经审计的资产负债表
C8?/$1|RL auditor 核数师；核数主任；审计师
WIg"m[aIs auditor's certificate 核数师证明书；审计师证明书
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{~gu auditor's report 核数师报告；审计师报告
DeUDZL%/ Aussie bond 澳元债券
"Xm'(c( austerity budget 紧缩预算
%63<Iz " Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
j_ }e%,} Australia All Ordinaries Index 澳洲所有普通股票指数
&(K*TB|Om Australian Dollar [AUD] 澳元
PtHT > Australian Options Market 澳大利亚期权市场
|y]#-T?)t Australian Securities Commission 澳洲证券事务监察委员会
g$< @! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
lY~xoHT;[ Australian Stock Exchange 澳大利亚证券交易所
MG ~^> Austrian Schilling [ATS] 奥地利先令
htjJ0>& authentication 认证；鉴证
i_MDLS>- authority to purchase 委托购买证；委购书
]`MRH[{ authorization 认可；核准；授权；授权书
6)TFb, authorization by direction 指示授权
QoqdPk#1 authorization by instruction 指令授权
X \ h]N authorization by warrant 令状授权
pd|c7D!6U, authorization of unit trust 单位信托的认可
NE( 6`Wq` authorized agent 指定代理人
r6^DD$X authorized capital 法定资本
xQN](OKG authorized clerk 出市员
-i58FJ`B authorized dealer 认可交易商
@A)gsDt9A authorized financial institution 认可财务机构
sl)_ HA7G authorized fund 认可基金
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5hC9 authorized fund house 获授权的基金公司；认可基金公司
j"c"sF\q authorized institution 认可机构
r+) A)a, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
c=Z X7U authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
p<$z!|7m authorized insurer 获授权保险人；获认可承保人
iJq}tIk#2' authorized investment 特准投资项目
)9Jt550( authorized person 获授权人
N^)L@6 authorized representative 获授权代表
;X\!* Loe authorized share capital 法定股本
G $?VYC8; automated quotation system 自动报价系统
&
K7+V Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&359tG0@P 自动交易系统〔香港期货交易所有限公司〕
#MI}KmH automatic adjustment mechanism 自动调整机制
h8n J$jg automatic adjustment system 自动调整系统
27;*6 />, Automatic Clearing House 自动票据交换所
L8!xn&uyP= automatic exchange rates accumulation system 自动化汇率累集系统
6tP^_9njy Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Zr`:A$ automatic teller machine [ATM] 自动柜员机
xHI>CNC, autopay 自动转帐
-[ F< u available assets 可用资产
[Q)lJTs available fiscal reserve 现存财政储备
#S QFI;zj available profit 可用利润
Nk]r2^. z[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
RM,r0Kv17Y average 平均；平均数；海损
JgEpqA12 average basic salary 平均基本薪金
MA"DP7e?v average consumer expenditure 平均消费开支；一般消费开支
pi+m`O average cost 平均成本
j5tA!o average cost of land production 增辟土地平均成本
"M2HiV average daily turnover 平均每日成交额
z$;z&X$j average daily wage rate 平均每日工资率
eFbr1IV average expenditure pattern 平均开支模式
O7:JG[tR* average growth rate 平均增长率
m ?LOd9 average net fixed assets 固定资产平均净值
}F** !%4d average of relatives 相对价格平均数
%KRAcCa7 average price 平均价格
"5]GEzM3O average propensity to consume 平均消费倾向；一般消费倾向
vxK} f*d average propensity to save 平均储蓄倾向；一般储蓄倾向
KI#),~n S average rate 平均率
+.5 /4? average revenue 平均收入；平均收益
$Y 7q2 average stock 平均库存；平均存货
>Xh 9{/o average yearly rent 平均年租
T+RfMEdr avoidance of double taxation 避免双重课税
E[^66(KR avoidance of tax 避税
