A:
_)#=>$k\ A share Ａ股；甲类股份
RUS7Z~5 abatement of tax 减税；减扣免税额
DO1 JPeIi ABN AMRO Bank N.V. 荷兰银行
xMSNr Oc above-the-line expenditure 线上项目支出；经常预算支出
yL ;o{
G above-the-line receipt 线上项目收入；经常预算收入
V5yxQb ABSA Asia Limited 南非联合亚洲有限公司
vfJ3idvo*w absolute change 绝对数值变更
oD W<e'Jm absolute expenditure 实际开支
I( ^jOgYU absolute guideline figure 绝对准则数字
d4p{5F7]^ absolute interest 绝对权益
^A 11h 6I absolute order of discharge 绝对破产解除令
u+z .J4w absolute profit margin 绝对利润幅度
Ufaqhh absolute value 实值；绝对值
1o|0x\ q absolutely vested interest 绝对既得权益
6VH90KAT absorbed cost 已吸收成本；已分摊成本
v ?Yd LR absorption 吸收；分摊；合并
e7XsyL'|p absorption rate 吸收率；摊配率；分摊率
N &I8nZ9 ACB Finance Limited 亚洲商业财务有限公司
mEB2RLCM acceptable form of reciprocity 合理的互惠条件
|5O >>a() acceptable rate 适当利率；适当汇率
Et}C`vZ+Ve acceptance agreement 承兑协议
lPRdwg- acceptance for honour 参加承兑
l:zU_J6 acceptor 承兑人；接受人；受票人
.#= j
<& acceptor for honour 参加承兑人
;. nP%jD accident insurance 意外保险
FVsu8z u
Accident Insurance Association of Hong Kong 香港意外保险公会
X (r)Z\ accident insurance scheme 意外保险计划
*Z]5!$UpC accident year basis 意外年度基准
mJ8{lXq3! accommodation 通融；贷款
{t844La" accommodation bill 通融票据；空头票据
bmj8WZ accommodation party 汇票代发人
aCU7w5 account balance 帐户余额；帐户结余
\~gA+ o}Q account book 帐簿
N J|NJ p&0 account collected in advance 预收款项
cg(QjH" account current book 往来帐簿
L.09\1?.n account of after-acquired property 事后取得的财产报告
W{fULl account of defaulter 拖欠帐目
+A8=R%&b)[ account payable 应付帐款
K k!6B account payee only [A/C payee only] 只可转帐；存入收款人帐户
>a& ?AP # account receivable 应收帐款
Y )u_nn'[ account receivable report 应收帐款报表
5,HCeN account statement 结单；帐单；会计财务报表
gdoJ4b account title 帐户名称；会计科目
_ `bS[%CJ accountant's report 会计师报告
QL) >/%yU Accountant's Report Rules 会计师报告规则
1DEO3p accounting and auditing procedure 会计与审计程序；会计与核数程序
u<l# xu d Accounting Arrangements 《会计安排》
IF&g.R accounting basis 会计基础
O`wYMng) accounting by Official Receiver 破产管理署署长呈交的帐目
qDby!^ryc Accounting Circular 《会计通告》
n0rerI[R accounting class 会计类别
S2J#b" Y accounting date 记帐日期；会计结算日期
fKL'/?LD] accounting for money 款项核算
)" (V*Z Accounting Officer 会计主任
g2g`,"T accounting period 会计报告期；会计期
ps"/}u l accounting policy 会计政策；会计方针
to99 _2 accounting practice 会计惯例
{l0,T0 accounting principle 会计准则
N<KKY"?I' accounting record 会计记录
{PN:bb accounting report 会计报告
=4frP *H? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
PHQ{-b?4t Accounting Society of China 中国会计学会
$.oOG"u0] accounting statement 会计报表
!Oeq
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La` h$=#` accounting transaction 会计事项；帐务交易
>Hdjsu5{N accounting treatment 会计处理
vP3K7En accounting year 会计年度
uz*d^g r} accretion 增值；添加
E4Y "X accrual 应计项目；应累算数目
wXc,F D$ accrual basis 应计制；权责发生制
~?F K ; ( accrual basis accounting 应计制会计；权责发生制会计
)-0[ra] accrue 应累算；应计
e Q $N:] accrued benefit 应累算利益
' 2>l accrued charges 应计费用
84iJ[Fq{ accrued cumulative preference share dividend 应累算的累积优先股股息
Z:I*y7V- accrued expenses 应累算费用
0Vf)Rw1%I
accrued interest payable 应付利息；应计未付利息
B }6K d accrued interest receivable 应收利息；应计未收利息
Q/9 a,85 accrued right 累算权益
^g9}f accruing profit 应累算的利润
/VRUz++K accumulated fiscal reserve 累积财政储备
^ 4+r*YvcM accumulated profit 累积利润；滚存溢利
J1.qhy> accumulated reserve 累积储备
*Y8XP8u/ accumulation of surplus income 累积收益盈余
VVs{l\$=ZV acquired assets 既得资产
HDyQzCG, acquisition 收购；购置；取得
%/P=m-K acquisition cost 购置成本
0;}Aj8Fle acquisition expenses 购置费用
KuA>"X acquisition of 100% interest 收购全部股权
6dF$?I& acquisition of control 取得控制权
Oc7 >S.1 acquisition of fixed assets 购置固定资产
3"5.eZSOW acquisition of shell “买壳”
a*V9_Px$& acquisition price 收购价
g<f P:/ act of God 天灾
Uf# PoQ!y acting partner 执事合伙人
'KSa8;:=C active market 买卖活跃的市场；交投畅旺的市场；旺市
T'hml active partner 积极参与的合伙人
P?uf?{ active trading 交投活跃
v#zPH5xo actual circulation 实际流通
d{W}p~UbH actual cost 实际成本
TW>?h=.z actual expenditure 实际开支；实际支出
.\$Wy$ d actual income 实际入息；实际收入；实际收益
mj)PLZ] actual market 现货市场
L*P_vCC actual price 现货价；实际价格
[d}qG#N actual profit 实际利润
,aI,2U91 actual quotation 实盘；实际价位；实际报价
d;{y`4p)s actual year basis 按实际年度计算
qc3~cH.@ actuals 实货
])C>\@c6Gm actuarial investigation 精算调查
}xqXd%uz actuarial principle 精算原则
$)Wb#B actuarial report 精算师报告
@\ }sb] Actuarial Society of Hong Kong 香港精算学会
TfL4_IAG. actuarial valuation 精算师估值
X&s7% ]n+ actuary 精算师
-)X{n?i ad referendum agreement 暂定协议；有待覆核的协定
w5,6$# ad valorem duty 从价税；按值征税
RYt6=R+f ad valorem duty system 从价税制
J=):+F= ad valorem fee 从价费
5lO^;.cS, ad valorem tariff 从价关税
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qSv%_ additional allowance 额外免税额
=Ci13< KQ additional amount for unexpired risk 未过期风险的额外款额
QeL{Wa-2F additional assessable profit 补加应评税利润
WJAYM2
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9/G!0uE additional commitment 额外承担
d4J<, additional commitment vote 额外承担拨款
zHV|- R additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)6G" * additional dependent parent allowance 供养父母额外免税额
B3Mx,uXT\ additional provision 额外拨款
E[UO5X
additional stamp duty 附加印花税
ms7SoY bSu additional tax 补加税罚款；补加税款
A';n6ne%i Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
%bXsGPB adjudged bankrupt 被裁定破产
i *B:El1 adjudicated bankrupt 裁定破产人
} %+qP +O\ adjudication fee 裁定费；评定印花税额手续费；评估契据费
;,dkJ7M adjudication of bankruptcy 裁定破产；宣告破产
v{.\iIg N adjudication of insolvency 裁定无力偿还债务
%]#VdS|N adjusted actual 经调整的实数；调整后的实数
c#
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PRwu adjusted figure 经调整的数字；调整后的数额
TMww adjusted liabilities 经调整的负债；调整后的负债
`dO}L adjusted loss 经调整的亏损；调整后的亏损
8[~~ gYl 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
|YRY!V_w adjusted profit 经调整的利润；调整后的利润
_ jmkl
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3%2jwR adjusted value 经调整的价值；调整后的价值
0V3gKd7 adjustment 调整；修订；理算〔保险〕
/$Z
m~Mp adjustment centre 调剂中心
P_}/#N{C adjustment lag 调整过程的时间差距；调整时差
C3)|<E adjustment mechanism 调整机制
8?1o<8hV adjustment of loss 亏损调整
Mn@$;\: adjustment process 调整过程；调整程序
xg} ug[ adjustment range 调整幅度
U @?6*,b(. administered exchange rate 受管制汇率
6JH 56 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
YDF CGA administration expenses 行政费用
waCboK' administration fee 手续费；行政费
]`d2_mu administration in bankruptcy 破产管理
E=k w)<X2 administration order 遗产管理令
)v1 CC.. administrator 管理人；遗产管理人
's .~ $ administrator of the estate 遗产管理人
\TUE<<?1s admission of debt 债项承认书
?+Q$#pb admission of proof 接纳债权证明
sB6dp D advance 放贷款项；垫付款项；预支款项；预付款项
# k9 < advance account 暂支帐目；预付款帐户
+#s;yc#=2 advance compensation 预付补偿金
f ;wc{qy advance from shareholder 股东垫款
D %U:!|G advance pending reimbursement 预支以待日后付还
-\Z `z}D advanced economy 先进经济体系
/EU ; ?O advancement 预付；预付财产
Z b(t3I>n advances warrant 垫款令
PK:2xN:= advancing 贷出
^v :Z o adverse balance 逆差
5PiOH"!19 adverse exchange 逆汇
W{Z^n(f4 advertisement addressed to shareholders 在报章刊登的致股东通告
Eipp ~ GD advice for collection 托收通知书
7"Mk+' advice of drawing 提款通知书；汇票通知书
>^SEWZ_[ advice of payment 付款通知
9& Advisory Committee [Securities and Futures Commission]
#oV+@D ` 谘询委员会〔证券及期货事务监察委员会〕
\l,rpVv5m Advisory Committee on Diversification 经济多元化谘询委员会
5%i:4sMx
* affidavit 誓章；遗产申报誓章
AW8'RfC. affidavit of no receipt 述明无收款的誓章
p/olCmHD) affiliate 联号；联营公司；附属公司
X0uJNHO affiliated company 附属公司；联号；联营公司
yyP-=Lhmo= affirmation [estate duty] 非宗教式宣誓〔遗产税〕
iRw&49 affordability 负担能力
Yl({)qK{ African Development Bank [AfDB] 非洲开发银行
k1}hIAk3u after-acquired property 事后取得的财产
~]fJlf R* after-hours dealing 市后交易
@*O?6 > after-tax profit 税后盈利；税后利润；税后溢利
yo S? s agency agreement 代理协议
K* vU5S agency expenses 代理机构的开支
$8 =@R' agency fee 代理费
wk $ ,k Agency Law 《代理法》
(! KG)! agent 代理人；承销人
P:{<*`q agent of company 公司代理人
Qvqqvk_tv agent's fee 代理人费；经纪费
`
\ZqgX4 aggregate 总计；总数；总体数字
iHBB,x aggregate amount 总款额；总额
74J@F2g}? aggregate assets and liabilities 总体资产与负债
"/+z MLY aggregate at constant price 按固定价格计算的总体数字
Qn+:/ zA; aggregate demand 总需求
b2) \
MNH aggregate gross position 总持仓量
K1q+~4>\| aggregate limit 总限额
T *>` ,}J aggregate of salaries tax 合计薪俸税
6mPm=I[oh aggregate performance 总体表现；总体业绩
4s. ]M>Yb aggregate supply 总体供应
X.#oEmA ,P aggregate surplus 总盈余
;L"!I3dM) aggregate total 整体总额
|:[9O`U)s aggregate value 总值；合计价值
Z i
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|a(fejO3 aggregated net chargeable income 合计应课税入息实额
#h'@5 l aggregation 合并计算；合计；总和
:td ~g;w aggregation of incomes of husband and wife 夫妇入息合并计算
N4{nG,Mo ] aggregation of property 财产的总和
s] au/T6b agio 差价；贴水
~~qWI>. 4 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》
Pq p * Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
m $dV< 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
!m y8AWO' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
r o\1]`6 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
/@Y CA}|/ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
J"CJYuGW, 《香港政府和大韩民国政府关于相互促进和保护投资协定》
<" tDAx agreement for a settlement 授产协议
"@ E3MTW agreement for assignment 转让协议
?J!3j{4e agreement for sale 售卖协议；买卖协议
*yaw$oB agreement for sale and purchase 买卖协议
*3+-W agreement for the payment of interest 支付利息协议
,/2LY4` 5 agreement for the repayment of money 还款协议
3S~(:#| agreement of reinsurance 再保险协议
dE(tFZx Agricultural Bank of China 中国农业银行
H[WQ =){ air passenger departure tax 飞机乘客离境税
lj[, |[X7` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?dq#e9 airport tax 机场税
|+f-h , alcohol duty 酒精税
W`)<vGn=Y alienation 让与；让渡；转让
t~p
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6 "gj!/e All Ordinaries Index [AOI] 所有普通股指数
k&6I f0i all risks 全险；综合险
2}WDw>V All Sales Record for Stock Market 《股票市场成交报告》
m
Vx O$A, Allied Capital Resources Limited 新联财务有限公司
ZFn(x*L all-items index [Consumer Price Index] 总指数〔消费物价指数〕
k$7Z^~?Fz allocation letter 拨款信件
T0QvnIaP allocation of fund 分配款项；预留款项
PlxIf L allocation of profit 利润分配；溢利分配
~(X(& allocation warrant 拨款令
Af-UScD%G allotment 分配；配股
?ny = allotment notice 股份配售通知；配股通知
uh3) 0.nR allotment of shares 股份分配
xBM>u,0.F allowable 可获宽免；免税的
4_=Ja2v8;` allowable business loss 可扣除的营业亏损
nWYCh7 allowable expenses 可扣税的支出
@F5f"8!.\ allowance 免税额；津贴；备抵；准备金
<nHkg<O6Y allowance for debts 债项的免税额
f@ ` *>" allowance for depreciation by wear and tear 耗损折旧免税额
y I;"9 G allowance for funeral expenses 殡殓费的免税额
v;2CU allowance for inflation 为通货膨胀而预留的款项；通胀准备金
)b4$A: allowance for repairs and outgoings 修葺及支出方面的免税额
S\x=&R z allowance to debtor 给债务人的津贴
p9[6^rj x8 alteration of capital 资本更改
> s EjR! alternate trustee 候补受托人
Frm;Ej3?$ amalgamation 合并
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Y3- ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
&1^%Nxu1 ambit of charges 征税范围；收费范围
c z'5iK amended valuation 经修订的估值
ig#r4nQ= American Commodities Exchange 美国商品交易所
O l@_(U American Express Bank Limited 美国运通银行
E5GJi American Stock Exchange 美国证券交易所
vZA v_8S) amortization 摊销
O[q\ e<V< amount due from banks 存放银行同业的款项
bud &R 4+ amount due from banks abroad 存放海外银行同业的款项
x?,9_va] amount due from holding companies 控股公司欠款
@w9 {5D4 amount due from local banks 存放本港银行同业的款项
|\9Tv N^$` amount due to banks 银行同业的存款
onei4c>@ amount due to banks abroad 海外银行同业的存款
n vq3* amount due to holding companies 控股公司存款
JMa3btLy( amount due to local banks 本港银行同业的存款
V%ii3 amount due to outport banks 外埠银行同业的存款
"M
H6fF amount for note issue 发行纸币的款额
Qyh/ed/ amount of bond 担保契据的款额
UE0$ o? amount of consideration 代价款额
|zsbW9
W*m amount of contribution 供款数额
7=}F{U amount of indebtedness 负债款额
2.I^Xf2 amount of principal of the loan 贷款本金额
&9[P-w;7u amount of rates chargeable 应征差饷数额
n D6G amount of share capital 股本额
RYR-K^;R amount of sums assured 承保款额
y-aRXF=W amount of variation 变动幅度
W<b-r^9?s amount of vote 拨款数额
Fwg^(;bL amount payable 应付款额
t'qL[r%? amount receivable 应收款额
q0xjA Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+OaUP*\Dd analysis 分析
/pH(WHT+/H ancillary risk 附属风险
U>qHn 'M annual account 周年帐目；周年帐目报表；年度决算；年结
ODw`E9 annual accounting date 年结日期
Xq#Y*lKVD annual allowance 每年免税额；年积金；年度津贴；年津
2)0b2QbQ annual balance 年度余额
|`rJJ FA annual disposable income 每年可动用收入
7L(e h7 annual estimates 周年预算
J
m{ annual fee 年费
Ve 3 ; annual general meeting 周年大会
n(ir[w#,]" annual growth rate 年增率；每年增长率
@4+#Xd7" annual long-term supplement 长期个案每年补助金
~Qj}ijWD annual pensionable emolument 可供计算退休金的年薪
HTjkR *E annual report 年报
B|Wk?w.{r\ Annual Report on the Consumer Price Index 《消费物价指数年报》
y0bq;(~X~ annual return 周年报表；周年申报表；每年报税表格
$K}DB N; 4 Annual Return Rules 《周年报表规则》
DT(d@upH annual review of consumer prices 每年消费物价回顾
}^ Fu lsC annual roll-forward basis 逐年延展方式
l$Gl'R>>* annual salary 年薪
o+ O}Te annual statement 年度报表；年度决算表
S]/b\ B.h+ 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
n%%7 KTqu annuitant 年金受益人
5p"BD'^: annuity 年金
Zk-~a r annuity contract 年金合约
hl JpElYf annuity on human life 人寿年金
7
h=QW 5 antecedent debt 先前的债项
#(;< -7M2 ante-dated cheque 倒填日期支票
v1G"3fy9 anticipated expenditure 预期开支
p^)B0[P9 anticipated net profit 预期纯利
P87#
CAN anticipated revenue 预期收入
[j,txe?n anti-inflation measure 反通货膨胀措施
#& .]"
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-#:zsu apparent deficit 表面赤字
vRQ Os0F; apparent financial solvency 表面偿债能力
(#\pQ51 apparent partner 表面合伙人
TV59(bG.2 application for personal assessment 个人入息课税申请书
s<QkDERMX application of fund 资金应用
F3U` ueP application to release as liquidator and to destruct the books of accounts and documents
0?Q_@Y 申请免除清盘人职务及毁灭帐簿与文件
-b;|q.! appointed actuary 委任精算师
_
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U7W appointed auditor 委任核数师；委任审计师
` u'bRp appointed trustee 委任的受托人
AC%JC+ appointer 委任人
MHj,<|8Q apportioned pro rata 按比例分摊
|pZUlQbb apportionment 分配；分摊
Td\o9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
O'*@ Ytn apportionment formula 分摊方程式
4\otq%Y apportionment of estate duty 遗产税的分摊
0$ .m _0H appraisal 估价；评估
3)Ac"nuyqH appreciable growth 可观增长
O~Wt600{E appreciable impact 显着影响
s Kicn5 appreciable increase 可观增长
T Eu'*>g appreciation 增值；升值
{jKI^aC<[ appreciation against other currencies 相对其他货币升值
V\5 L?} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1QqHF$S appreciation tax 增值税
= duks\)O appropriation 拨款；拨用；拨付
,Ds.x@p appropriation account 拨款帐目
3.Gj4/f Appropriation Bill 拨款法案
/s:fW+C appropriation-in-aid system 补助拨款办法
bJ /5|E? approved assets 核准资产
\Gp*x\<^Z approved basket stock 认可一篮子证券
JC?N_kP%W approved budget 核准预算
wNJzwC&iQ approved charitable donation 认可慈善捐款
|`d0^(X approved charitable institution 认可慈善机构
'_P\#7$!MV approved currency 核准货币；认可货币
t ~7V { xk approved estimates 核准预算
z;\d L approved estimates of expenditure 核准开支预算
?`_jFj+<\S approved overseas insurer 核准海外保险人
yCz|{=7"j approved overseas trust company 核准海外信托公司
L5YnG _M& approved pooled investment fund 核准汇集投资基金
Mz]: }qmFA approved provident fund scheme 认可公积金计划
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N:Rt approved provision 核准拨款
`YBkF approved redeemable share 核准可赎回股份
G bP!9I approved regional stock 认可地区性证券
[V8fu
qE> approved retirement scheme 认可退休金计划
M\<w#wZ approved subordinated loan 核准附属贷款
E ]9 \R arbitrage 套戥；套汇；套利
Lv[OUW#S arbitrageur 套戥者；套汇者
266oTER]v: arbitrary amount 临时款项
'T=~jA7SkT arrangement 措施；安排；协定
E; $+f arrears 欠款
:aLT0q!K arrears of pay 欠付薪酬
AV8T arrears of revenue 逾期未收税款；逾期未收的帐项
|Hr:S":9 articles of association 组织章程；组织细则；组织章程细则
po9
9 y- Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Z)9g~g94 ascertainment of profit 确定利润
{XurC}#\ "Asia Clear" “亚洲结算系统”
BP[|n L
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^Z DBO/ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
n.oUVr=nX Asian Development Fund [ADF] 亚洲发展基金
5~sx:0; Asian dollar bond 亚洲美元债券
I751 t Asian dollar market 亚洲美元市场
V%0I%\ 0Y Asian dollar rate 亚洲美元利率
IeX^4 rc( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
G9P!_72 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
'\#EIG asked price 沽盘；喊价；索价；卖方报价
?L)
!pP] assessable income 应评税入息
oB1> x^
assessable loss 应评税亏损
gR^>3n' assessable profit 应评税利润
~ (On|h assessable value 应评税值
LjFqZrH assessed profit 估定利润
t `'iU$:1f assessed value 经评估价值
6R;3%-D assessment 评税；评定；估价；评税单
q"qo.TPh|$ assessment number 评税编号；估价编号
E\ 8 assessment of additional tax 补加税评税
b,TiMf9},h assessment of performance 业绩评估；实绩评价
1SIq[1 Assessor 评税主任
r,P1^ uHx asset price bubbles 资产价格泡沫
2aA`f7 asset-backed securities 具资产保证的证券
Uggw -sRU assets accretion 资产增值
~tFqb<n assets and liabilities 资产与负债
<|Yj%f assets betterment statement 资产递增表；资产改进表
qZEoiNH(Tj assets lending 实物放款；有抵押贷款
M6r^L6$N assets of the company passing on the death 死者去世时转移的公司资产
LK9g0_ assets pledged as security for liabilities 用作负债抵押的资产
$4FX(O0 Q@ assets portfolio 资产投资组合
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2(4L assets price 资产价格
2L_6x<u' assets quality 资产质素
<Peeb v &v assets realization 资产变现
gd/H``x|Y assets refinancing arrangement 资产再集资安排
#%@*p,xh assets securitization 资产证券化
nwt C:*} assets situated outside Hong Kong 在香港以外地方的资产
1_'? JfY- assets stripping 削减资产；拆卖资产
j V gFZ, assets value 资产值
X6+qpp assignee 承让人
VQI(Vp| assignment 转让；转让书；转让契
= VLS/\ A assignment of interest 权益转让
{Hmo1|_S| assignment of letters patent and trade mark 专利证书及商标转让
yqXH:757~ assignment of property 物业转让；物业转让书
\'CN assignment right 转让权
Dm V P assignor 转让人
}V;+l8 associate 有联系的人；有关连人士；相联者；合伙人；联系人
3l<S}k@M) Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
22P$ ~ch associate member 附属会员
KfCoe[Vv associated body corporate 相联法人团体
&5{xXWJK associated company 相联公司；联属公司
mV^Zy associated corporation 相联法团
dBV7Te4L Association of Chartered Certified Accountants [ACCA] [United Kingdom]
F(#rQ_z] 公认会计师公会〔英国〕
ZPN
roCK` Association of Futures Exchange Brokers 香港期货经纪协会
{+<P:jbz; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2g9 G{~,@g association of underwriters 承保人组织
# {fTgq assumption of control 接管
H =g.34 assurance 担保；保险；转易；转易书
L%}zVCg assurance of interest 权益的转易
; | /leu8 at 19XX price 按一九ＸＸ年价格计算
"P@>M) -9Z at a discount 按赔价计算；按贴水价格计算；打折扣
XNM a0 at a premium 按溢价计算；按升水价格计算
s#Jh - +lM at call 通知付款；按通知
:HxA`@Ok at constant market price 按固定市价计算
HpEQEIvt at constant price 按固定价格计算
7`IpBm< at cost 按成本计算
yV3^Qtb! at current market price 按当时市价计算；按现时市价计算
ZD#9&q'4< at current price 按当时价格计算；按现时价格计算
\AUI|M;' at factor cost 按要素成本计算；按生产要素成本计算
=$8nUX` at money-of-the-day price 按付款当日价格计算
0Z<I%<8bK at or better 按指定或较佳价位〔买卖指令〕
wv
QMnE8\ at par 按面值计算；平价
y %$O-q at sight 见票即付
Cd 79 tu| at the close 按收市盘
;Yfv!\^ | at the opening 按开市盘
:4)Qt attestation 见证；见证条款
[OTJV pC at-the-money option 平价期权
[a o
U5;7 attorney 受权人；受托代表人
R`";Z$~{ attornment 新拥有人承认书
)Dp/('Z2 attributable profit 可归属利润
LLWB attributable share value 可归属股份价值
_{vkX<s Auckland Stock Exchange 奥克兰证券交易所
`dMqe\o%! auction 拍卖
X7U uwIIP auctioneer 拍卖商
;g_>
;tR/ audit 审计；核数
G!8 Z~CPF Audit Commission 审计署
v1k)hFjPK Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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BE r* 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
0,s$ T2 audit review 帐目审查
bb42v7? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
b?4/#&z] audited account 审计帐目；经审计的帐目
M}_ i5 2 audited annual account 经审计的周年帐目
jJ4qR:] audited balance sheet 经审计的资产负债表
8By,# T". auditor 核数师；核数主任；审计师
&L t[WT$ auditor's certificate 核数师证明书；审计师证明书
ultG36.x auditor's report 核数师报告；审计师报告
\7MHaQvS Aussie bond 澳元债券
]W0EVf=,k austerity budget 紧缩预算
cWGDee( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
S| rgCh!h Australia All Ordinaries Index 澳洲所有普通股票指数
Dlo xrdOY& Australian Dollar [AUD] 澳元
DcIvhB p Australian Options Market 澳大利亚期权市场
cr?7O;, Australian Securities Commission 澳洲证券事务监察委员会
to8X=80-3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
JxLf? ad. Australian Stock Exchange 澳大利亚证券交易所
TvNY:m6.% Austrian Schilling [ATS] 奥地利先令
FG3UZVUg9 authentication 认证；鉴证
d w~p? [ authority to purchase 委托购买证；委购书
"x941 } authorization 认可；核准；授权；授权书
L{l6Dd43q authorization by direction 指示授权
KV|}# <dD authorization by instruction 指令授权
)2UZ% ?V# authorization by warrant 令状授权
2Nxm@B` { authorization of unit trust 单位信托的认可
:{'k@J"| a authorized agent 指定代理人
U7xmC authorized capital 法定资本
+9O5KI? P authorized clerk 出市员
7f<EoSK authorized dealer 认可交易商
cH<q:OYi authorized financial institution 认可财务机构
- 16K7y k authorized fund 认可基金
2eeQ@]Wj[Z authorized fund house 获授权的基金公司；认可基金公司
k VI#(uO authorized institution 认可机构
sC00un% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
T,fI BD: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Tj~ I aU authorized insurer 获授权保险人；获认可承保人
S1 _6C:^k authorized investment 特准投资项目
*'"T$ib authorized person 获授权人
H4OhIxK authorized representative 获授权代表
ky>wOaTmN6 authorized share capital 法定股本
NVIK>cT6 automated quotation system 自动报价系统
,U *)2` [ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4 > ^ K:/y 自动交易系统〔香港期货交易所有限公司〕
r4x3$M c automatic adjustment mechanism 自动调整机制
\^1+U JU automatic adjustment system 自动调整系统
L.xZ_ 6 Automatic Clearing House 自动票据交换所
_<$>*i
R automatic exchange rates accumulation system 自动化汇率累集系统
krq/7| Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Z'^U ad6 automatic teller machine [ATM] 自动柜员机
( nW67YTr autopay 自动转帐
PCd0 ?c available assets 可用资产
KucV3-I available fiscal reserve 现存财政储备
VHOfaCE available profit 可用利润
xRu Fuf8 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
jUj<~:Q}3o average 平均；平均数；海损
TGuiNobD average basic salary 平均基本薪金
V~GWl1#7 average consumer expenditure 平均消费开支；一般消费开支
1%M&CX average cost 平均成本
b1pQ`q t average cost of land production 增辟土地平均成本
CV$],BM average daily turnover 平均每日成交额
at!Y3VywG average daily wage rate 平均每日工资率
l ?Y_~Wuw average expenditure pattern 平均开支模式
^^i6|l1 average growth rate 平均增长率
d;Hn#2C average net fixed assets 固定资产平均净值
syx\gz average of relatives 相对价格平均数
G.+l7bnZM average price 平均价格
B) $c|dUV average propensity to consume 平均消费倾向；一般消费倾向
WWwUwUi average propensity to save 平均储蓄倾向；一般储蓄倾向
a/~aFmu6b average rate 平均率
= k}SD96 average revenue 平均收入；平均收益
3`O?1 6O average stock 平均库存；平均存货
X u" R^
average yearly rent 平均年租
)f+U~4G& avoidance of double taxation 避免双重课税
k&#a\OJ7u avoidance of tax 避税
