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P ^R224R A share Ａ股；甲类股份
#qi@I;;t abatement of tax 减税；减扣免税额
m2AA:u_*j ABN AMRO Bank N.V. 荷兰银行
8p }E above-the-line expenditure 线上项目支出；经常预算支出
i:0~% X above-the-line receipt 线上项目收入；经常预算收入
bEfxu;Su 3 ABSA Asia Limited 南非联合亚洲有限公司
sa36 =:5x- absolute change 绝对数值变更
w8:~LX.n absolute expenditure 实际开支
1tHTjEG4^3 absolute guideline figure 绝对准则数字
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lN&Lz absolute interest 绝对权益
RcitW;{|Kg absolute order of discharge 绝对破产解除令
M$d DExd~ absolute profit margin 绝对利润幅度
KGS=(z absolute value 实值；绝对值
r3<yG" J86 absolutely vested interest 绝对既得权益
*IJctYJaX absorbed cost 已吸收成本；已分摊成本
<\|f;7/ absorption 吸收；分摊；合并
Z#IRNFj absorption rate 吸收率；摊配率；分摊率
,~w)~fMb8 ACB Finance Limited 亚洲商业财务有限公司
x3xBl_t acceptable form of reciprocity 合理的互惠条件
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9]r6V
acceptance agreement 承兑协议
ymT&[+V acceptance for honour 参加承兑
DJr{;t$7~ acceptor 承兑人；接受人；受票人
LGGC=;{} acceptor for honour 参加承兑人
!U>711$ accident insurance 意外保险
@5K/ z<p% Accident Insurance Association of Hong Kong 香港意外保险公会
/PN[ g~3 accident insurance scheme 意外保险计划
UbE*x2N accident year basis 意外年度基准
}bz v&k accommodation 通融；贷款
J b
Hn/$ accommodation bill 通融票据；空头票据
NdZv* accommodation party 汇票代发人
"yxIaTZu account balance 帐户余额；帐户结余
@jAuSBy account book 帐簿
m{gx\a.5 account collected in advance 预收款项
% zHs h account current book 往来帐簿
-bdF= account of after-acquired property 事后取得的财产报告
1Rc'2Y account of defaulter 拖欠帐目
xw(KSPN account payable 应付帐款
SE&J)Sj] account payee only [A/C payee only] 只可转帐；存入收款人帐户
RNE} )B account receivable 应收帐款
kaQn'5 account receivable report 应收帐款报表
m!L&_ Z|j account statement 结单；帐单；会计财务报表
8*V^DM3n- account title 帐户名称；会计科目
Jf{6'Ub accountant's report 会计师报告
rwGY )9 | Accountant's Report Rules 会计师报告规则
B@D3aOvO accounting and auditing procedure 会计与审计程序；会计与核数程序
y((I2g1rv Accounting Arrangements 《会计安排》
Rm`_0}5 accounting basis 会计基础
v@TP_Ka accounting by Official Receiver 破产管理署署长呈交的帐目
y[BUWas( Accounting Circular 《会计通告》
a^t #kdT accounting class 会计类别
ZgVYC4=Q-\ accounting date 记帐日期；会计结算日期
p@!{Sh accounting for money 款项核算
(Vnv"= ( Accounting Officer 会计主任
^noKk6Aaa accounting period 会计报告期；会计期
#Y`GWT1== accounting policy 会计政策；会计方针
avrf]raM| accounting practice 会计惯例
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accounting principle 会计准则
O$ui:<]dS accounting record 会计记录
`?{i dg accounting report 会计报告
7'uuc]\5> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}a6tG Accounting Society of China 中国会计学会
RI9 &KS accounting statement 会计报表
;2 y3i5^k accounting system 会计制度；会计系统
7KXc9:p + accounting transaction 会计事项；帐务交易
> xb}AY; accounting treatment 会计处理
m?VA 1 accounting year 会计年度
c,-3+b accretion 增值；添加
o Mk6ZzZ,> accrual 应计项目；应累算数目
:t+XW`eQR: accrual basis 应计制；权责发生制
MgyV {` accrual basis accounting 应计制会计；权责发生制会计
ZE863M@. accrue 应累算；应计
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J<Sa= accrued benefit 应累算利益
?G %C}8a accrued charges 应计费用
qKag'0e accrued cumulative preference share dividend 应累算的累积优先股股息
musZCg$ accrued expenses 应累算费用
'|V "!R) accrued interest payable 应付利息；应计未付利息
[Zc8tE2oN accrued interest receivable 应收利息；应计未收利息
U[1Rw6 accrued right 累算权益
Ze_4MwC W accruing profit 应累算的利润
w'E&w)Z] accumulated fiscal reserve 累积财政储备
S) ZcH accumulated profit 累积利润；滚存溢利
h3U| ~h accumulated reserve 累积储备
Ry9kGdqO accumulation of surplus income 累积收益盈余
CmKbpN* acquired assets 既得资产
jz ;N&62| acquisition 收购；购置；取得
1{{z[ w# acquisition cost 购置成本
ZqH.$nXP acquisition expenses 购置费用
NN\>(
= acquisition of 100% interest 收购全部股权
a~jU~('4}w acquisition of control 取得控制权
KPc`5X acquisition of fixed assets 购置固定资产
Tl>D=Vnhh acquisition of shell “买壳”
3BHPD; U acquisition price 收购价
ErmlM#u act of God 天灾
;zk& 7P0 acting partner 执事合伙人
=E?kx f[X active market 买卖活跃的市场；交投畅旺的市场；旺市
k'Is]=3 active partner 积极参与的合伙人
vJTdZ p active trading 交投活跃
^ z!g3 actual circulation 实际流通
xe9E</M_ actual cost 实际成本
SbS*z: actual expenditure 实际开支；实际支出
VrDSN actual income 实际入息；实际收入；实际收益
~.\C G 'g actual market 现货市场
u*LMpTnn actual price 现货价；实际价格
;>YLL}]j actual profit 实际利润
b?S,% actual quotation 实盘；实际价位；实际报价
x UM,"+ h actual year basis 按实际年度计算
OI :G~Wg actuals 实货
?Vg251-H actuarial investigation 精算调查
N 0 <([B; actuarial principle 精算原则
&5k$ v^W5 actuarial report 精算师报告
HoE@t-S Actuarial Society of Hong Kong 香港精算学会
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B{,c actuarial valuation 精算师估值
zl8O @g actuary 精算师
lsJl+%&8 ad referendum agreement 暂定协议；有待覆核的协定
S~L;oX?(! ad valorem duty 从价税；按值征税
v__n>* x ad valorem duty system 从价税制
iF0x>pvJ@ ad valorem fee 从价费
X+6`]] ad valorem tariff 从价关税
`b .KMOn additional allowance 额外免税额
ZbB z@1O additional amount for unexpired risk 未过期风险的额外款额
cP8g. + additional assessable profit 补加应评税利润
S L I(;, s additional assessment 补加评税
/Mq9~oC additional commitment 额外承担
.T;:6/??1 additional commitment vote 额外承担拨款
$#2zxpr, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
o _=t9\: additional dependent parent allowance 供养父母额外免税额
^!a4!DGVT additional provision 额外拨款
2;&K*>g&. additional stamp duty 附加印花税
v lW521 additional tax 补加税罚款；补加税款
rf@ Cz%xDD Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
C1/qiSHsh adjudged bankrupt 被裁定破产
w4I&SLm-b adjudicated bankrupt 裁定破产人
bxU 2.YC adjudication fee 裁定费；评定印花税额手续费；评估契据费
f7&53yZF adjudication of bankruptcy 裁定破产；宣告破产
5D 9n>K4| adjudication of insolvency 裁定无力偿还债务
yE+Wb[H[ adjusted actual 经调整的实数；调整后的实数
l 1C'<+2j! adjusted current assets 经调整的流动资产；调整后的流动资产
^LAP* R adjusted figure 经调整的数字；调整后的数额
NJ%>|`FEi7 adjusted liabilities 经调整的负债；调整后的负债
] {sx#|_S adjusted loss 经调整的亏损；调整后的亏损
!Q/oj
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MK1V1 F` adjusted profit 经调整的利润；调整后的利润
_-MIL kx\ adjusted surplus 经调整的盈余额；调整后的盈余额
YCMXF#1 adjusted value 经调整的价值；调整后的价值
@q(sig00nr adjustment 调整；修订；理算〔保险〕
4\?z ^^ adjustment centre 调剂中心
DT2uUf adjustment lag 调整过程的时间差距；调整时差
(3. B\8s adjustment mechanism 调整机制
S1d^ mu adjustment of loss 亏损调整
8/i];/,v*M adjustment process 调整过程；调整程序
&oJ1v<` adjustment range 调整幅度
5f#N$ mh administered exchange rate 受管制汇率
]{.iv_I Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@la/sd4` administration expenses 行政费用
ZwzN=03T administration fee 手续费；行政费
u4eA++ e T administration in bankruptcy 破产管理
GvB;o^Wd administration order 遗产管理令
/w|!SZ B administrator 管理人；遗产管理人
V=
wWY*C administrator of the estate 遗产管理人
5)@UpcjUA admission of debt 债项承认书
#3 ~ #`& admission of proof 接纳债权证明
g]$e-X@k advance 放贷款项；垫付款项；预支款项；预付款项
.<fn+] advance account 暂支帐目；预付款帐户
+Oxw? `I$ advance compensation 预付补偿金
'}$]V>/ advance from shareholder 股东垫款
]S2F9 advance pending reimbursement 预支以待日后付还
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7me advanced economy 先进经济体系
iNO}</7? advancement 预付；预付财产
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"Il advances warrant 垫款令
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.5s 2 advancing 贷出
s* ;rt adverse balance 逆差
(=\))t8J adverse exchange 逆汇
;L`N F" advertisement addressed to shareholders 在报章刊登的致股东通告
GZq~P l advice for collection 托收通知书
7M.TLV!f] advice of drawing 提款通知书；汇票通知书
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)q=. C#e advice of payment 付款通知
f)_k_ < Advisory Committee [Securities and Futures Commission]
g6D7Y<} d 谘询委员会〔证券及期货事务监察委员会〕
UM(`Oh8 Advisory Committee on Diversification 经济多元化谘询委员会
JLz.lk*. affidavit 誓章；遗产申报誓章
GEs5@EH affidavit of no receipt 述明无收款的誓章
?S8_x]E affiliate 联号；联营公司；附属公司
E[=# Rw!* affiliated company 附属公司；联号；联营公司
{9c_T!c affirmation [estate duty] 非宗教式宣誓〔遗产税〕
O)FkpZc@9c affordability 负担能力
evQk,;pIm African Development Bank [AfDB] 非洲开发银行
F!RzF7h1 after-acquired property 事后取得的财产
IE*5p6IM~ after-hours dealing 市后交易
( ah^</ after-tax profit 税后盈利；税后利润；税后溢利
{SRv=g agency agreement 代理协议
SuJa?VU1w agency expenses 代理机构的开支
fD* ?JzVY agency fee 代理费
7*MjQzg-P Agency Law 《代理法》
NScUlR"nE agent 代理人；承销人
A [hvT\X agent of company 公司代理人
#TG7WF 5 agent's fee 代理人费；经纪费
L> \/%x>Wx aggregate 总计；总数；总体数字
w3>. d(Q aggregate amount 总款额；总额
[G<SAWFg7 aggregate assets and liabilities 总体资产与负债
FgnS+c3W( aggregate at constant price 按固定价格计算的总体数字
N5F+h94z] aggregate demand 总需求
AM Sn^ 75 aggregate gross position 总持仓量
Io*mFa? aggregate limit 总限额
b/]@G05> > aggregate of salaries tax 合计薪俸税
} Q1m aggregate performance 总体表现；总体业绩
Fs_zNN aggregate supply 总体供应
qK jUp" aggregate surplus 总盈余
aYmN'
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K&IH t?vh! aggregate value 总值；合计价值
Y$4dqn aggregated basis 合计基准
X[E!q$ag aggregated net chargeable income 合计应课税入息实额
rvUJ K,oE aggregation 合并计算；合计；总和
?l?_8y/ww aggregation of incomes of husband and wife 夫妇入息合并计算
)VM'^sV? aggregation of property 财产的总和
Fo;. agio 差价；贴水
d%lwg~@&|5 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》
5T-CAkR{n Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8b|m6 6#| 《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》
s~b!3l`gu 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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yyv<MSU8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
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Od_uk% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~&7 *<`7{ agreement for a settlement 授产协议
PBY;S G ~ agreement for assignment 转让协议
S rT=XX, agreement for sale 售卖协议；买卖协议
V }wh agreement for sale and purchase 买卖协议
p9 Y`_g` agreement for the payment of interest 支付利息协议
`]$H\gNI[8 agreement for the repayment of money 还款协议
+9N I=s6 agreement of reinsurance 再保险协议
R-]i BL Agricultural Bank of China 中国农业银行
_s~F/G`iT air passenger departure tax 飞机乘客离境税
+*=?0 \ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
KrqO7 airport tax 机场税
#+SdX[ N alcohol duty 酒精税
( jtkY_ alienation 让与；让渡；转让
Dy|DQ> ?} alimony 生活费；赡养费
Q3 9 ;bz All Ordinaries Index [AOI] 所有普通股指数
}Zp5d7(@w all risks 全险；综合险
b l]Y Px8 All Sales Record for Stock Market 《股票市场成交报告》
9oA-Swc[ Allied Capital Resources Limited 新联财务有限公司
; yDXo\gm all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"S Fs\] Z allocation letter 拨款信件
<,+6:NmT allocation of fund 分配款项；预留款项
m'"Ra- allocation of profit 利润分配；溢利分配
?y4vHr"c allocation warrant 拨款令
|W;EPQ+ < allotment 分配；配股
LT:*K!>NOL allotment notice 股份配售通知；配股通知
r Cn"{.rI allotment of shares 股份分配
'qlWDt/ allowable 可获宽免；免税的
M^?=!!US^ allowable business loss 可扣除的营业亏损
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huB<^ allowable expenses 可扣税的支出
v>' mW allowance 免税额；津贴；备抵；准备金
gH[lpRu|7 allowance for debts 债项的免税额
.{Df"e> allowance for depreciation by wear and tear 耗损折旧免税额
tg%C>O allowance for funeral expenses 殡殓费的免税额
E|BiK allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Yvxp( allowance for repairs and outgoings 修葺及支出方面的免税额
-) \!@n0 allowance to debtor 给债务人的津贴
|7wiwdD" alteration of capital 资本更改
^#,c WG}z alternate trustee 候补受托人
r57rH^Hc amalgamation 合并
-^<`v{}Dn ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2@+ MT z ambit of charges 征税范围；收费范围
%q5iy0~P amended valuation 经修订的估值
J>S` }p American Commodities Exchange 美国商品交易所
s[tFaB 1 American Express Bank Limited 美国运通银行
("rIz8b American Stock Exchange 美国证券交易所
~8^)[n+)x amortization 摊销
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~4m!U_s amount due from banks 存放银行同业的款项
q kh.? ~ amount due from banks abroad 存放海外银行同业的款项
0ZpWfL amount due from holding companies 控股公司欠款
M$AQZ')9 amount due from local banks 存放本港银行同业的款项
ko<VB#pOMr amount due to banks 银行同业的存款
d){A l(/ amount due to banks abroad 海外银行同业的存款
*N?y <U amount due to holding companies 控股公司存款
; J40t14u amount due to local banks 本港银行同业的存款
a& ~]77) amount due to outport banks 外埠银行同业的存款
)`gE-udR amount for note issue 发行纸币的款额
# ^ ;^_ amount of bond 担保契据的款额
Q =cbHDB amount of consideration 代价款额
WA 79 (B amount of contribution 供款数额
G)wIxm$?0 amount of indebtedness 负债款额
_ =oN Q amount of principal of the loan 贷款本金额
gKay3}w amount of rates chargeable 应征差饷数额
n:5*Tg9 amount of share capital 股本额
zV=(e( [ amount of sums assured 承保款额
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+( amount of variation 变动幅度
;3k6_ub amount of vote 拨款数额
G9uWn%5r amount payable 应付款额
`A o;xOJ amount receivable 应收款额
8L}N,6gC4_ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$N` u M analysis 分析
?FRQ!R ancillary risk 附属风险
9,;+B 8-A annual account 周年帐目；周年帐目报表；年度决算；年结
R@H}n3, annual accounting date 年结日期
BlvNBB1^ annual allowance 每年免税额；年积金；年度津贴；年津
.`Ts'0vVy annual balance 年度余额
h8uDs|O9n annual disposable income 每年可动用收入
u:7=Yy
: annual estimates 周年预算
DUK.-| a7 annual fee 年费
;q&\>u: annual general meeting 周年大会
*tZ#^YG{( annual growth rate 年增率；每年增长率
vaEAjg*To< annual long-term supplement 长期个案每年补助金
.+c YzS] ! annual pensionable emolument 可供计算退休金的年薪
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'C# annual report 年报
\ml6B6 Annual Report on the Consumer Price Index 《消费物价指数年报》
DLrG-C3 3 annual return 周年报表；周年申报表；每年报税表格
6lc/_&0 Annual Return Rules 《周年报表规则》
F ttny] annual review of consumer prices 每年消费物价回顾
4ng*SE _ annual roll-forward basis 逐年延展方式
pd{;`EW| annual salary 年薪
%C8fv|@:f annual statement 年度报表；年度决算表
k^PqB+P! Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
jn;b{*Lf annuitant 年金受益人
Y)L\*+
>"[ annuity 年金
5bzY TK&- annuity contract 年金合约
WsCzC_'j. annuity on human life 人寿年金
!%2aw0Yv antecedent debt 先前的债项
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.lRA ante-dated cheque 倒填日期支票
AH(O"v` anticipated expenditure 预期开支
N#`aVW'{v2 anticipated net profit 预期纯利
.iL_3:6f anticipated revenue 预期收入
K{00 V# anti-inflation measure 反通货膨胀措施
x{|n>3l`b9 anti-inflationary stance 反通货膨胀立场
7 #R&
OQ apparent deficit 表面赤字
UVD :: apparent financial solvency 表面偿债能力
D|D1`CIM apparent partner 表面合伙人
S hM}w/4 application for personal assessment 个人入息课税申请书
[+st? ;"GF application of fund 资金应用
IBzHXa>75 application to release as liquidator and to destruct the books of accounts and documents
ptmPO4f 申请免除清盘人职务及毁灭帐簿与文件
Ueyt}44.e2 appointed actuary 委任精算师
IK6XJsz$J appointed auditor 委任核数师；委任审计师
4l?98 appointed trustee 委任的受托人
_u :4y4} appointer 委任人
ZN ?P4#Z S apportioned pro rata 按比例分摊
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]&ptld; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
N2_ =^s7 apportionment formula 分摊方程式
m~Dq0 T apportionment of estate duty 遗产税的分摊
NOa.K)^k appraisal 估价；评估
oLn| UWe_ appreciable growth 可观增长
Te#wU e-| appreciable impact 显着影响
'g a1SbA] appreciable increase 可观增长
I fZaK([ appreciation 增值；升值
+Hb6j02 # appreciation against other currencies 相对其他货币升值
G\H@lFh appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Ffm Q$>S appreciation tax 增值税
| ~G; M*q appropriation 拨款；拨用；拨付
vAJfMUlP appropriation account 拨款帐目
#1zWzt|DW Appropriation Bill 拨款法案
_+8$=k2nM appropriation-in-aid system 补助拨款办法
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-N7=h approved assets 核准资产
9_ Qm_ approved basket stock 认可一篮子证券
I#Tl approved budget 核准预算
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%;FaJ= approved charitable donation 认可慈善捐款
^aZ Wu|p approved charitable institution 认可慈善机构
b@f. Kd7I approved currency 核准货币；认可货币
{- S0m= approved estimates 核准预算
&T}v1c7) approved estimates of expenditure 核准开支预算
U<r<$K approved overseas insurer 核准海外保险人
&fj&UB A approved overseas trust company 核准海外信托公司
C({L4O#?o approved pooled investment fund 核准汇集投资基金
kkrQ;i)Z approved provident fund scheme 认可公积金计划
_ }!Q4K approved provision 核准拨款
|l ~BdP approved redeemable share 核准可赎回股份
$} k"wI[ approved regional stock 认可地区性证券
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approved retirement scheme 认可退休金计划
7Hpsmfm approved subordinated loan 核准附属贷款
S&]:=He arbitrage 套戥；套汇；套利
@ z# k~ arbitrageur 套戥者；套汇者
SAG) vmm arbitrary amount 临时款项
#IBBaxOk arrangement 措施；安排；协定
?V[yw=sl04 arrears 欠款
z PV/{)S arrears of pay 欠付薪酬
oUw-l_ M] arrears of revenue 逾期未收税款；逾期未收的帐项
z6G^ BaT' articles of association 组织章程；组织细则；组织章程细则
~|J6 M Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
u B,B%XHj ascertainment of profit 确定利润
LTtfOcrt "Asia Clear" “亚洲结算系统”
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s Asia Commercial Bank Ltd. 亚洲商业银行有限公司
m ]K.0E Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=10t3nA1$ Asian Development Fund [ADF] 亚洲发展基金
-"a+<(Y Asian dollar bond 亚洲美元债券
& ,&+/Sr11 Asian dollar market 亚洲美元市场
@R2|=ox Asian dollar rate 亚洲美元利率
\hM6 ykY- Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>uOc# +5M. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
v& XG4 & asked price 沽盘；喊价；索价；卖方报价
4g1u9Sc0 assessable income 应评税入息
K)Db3JIIk assessable loss 应评税亏损
Ca BTqo assessable profit 应评税利润
$z mES tcm assessable value 应评税值
2z[Pw0# V assessed profit 估定利润
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JA 58/ assessed value 经评估价值
Gcs+@7!b assessment 评税；评定；估价；评税单
Ya9uu@F assessment number 评税编号；估价编号
q]Q gg assessment of additional tax 补加税评税
i]$d3J 3 assessment of performance 业绩评估；实绩评价
V7[qf " Assessor 评税主任
(Z,,H1L asset price bubbles 资产价格泡沫
F'j:\F6C; asset-backed securities 具资产保证的证券
) edM@beY_ assets accretion 资产增值
}(tGjx] assets and liabilities 资产与负债
Wt3\&.n assets betterment statement 资产递增表；资产改进表
6!"15dPN assets lending 实物放款；有抵押贷款
ZTmdS assets of the company passing on the death 死者去世时转移的公司资产
',!#?aGV assets pledged as security for liabilities 用作负债抵押的资产
v8 %]^` ' assets portfolio 资产投资组合
i ^IvT assets price 资产价格
s\jLIrG8 assets quality 资产质素
6:EO assets realization 资产变现
2tr2:PB` assets refinancing arrangement 资产再集资安排
pb {P[-f assets securitization 资产证券化
5e2m EQU > assets situated outside Hong Kong 在香港以外地方的资产
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objdQ U` assets stripping 削减资产；拆卖资产
^5T{x>Lj assets value 资产值
e2*^;& |% assignee 承让人
IeU.T@ $ assignment 转让；转让书；转让契
x9_ Lt4 assignment of interest 权益转让
H7SqM D*y9 assignment of letters patent and trade mark 专利证书及商标转让
+ Zr03B assignment of property 物业转让；物业转让书
95!x Tf assignment right 转让权
"Z{^i3 gN assignor 转让人
4_"ZSVq]# associate 有联系的人；有关连人士；相联者；合伙人；联系人
9M7P]$^ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ev?>Nq+Z associate member 附属会员
'[-/X a[' associated body corporate 相联法人团体
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_?r+SRFn associated corporation 相联法团
2d>PN^x Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ifgaBXT55 公认会计师公会〔英国〕
f(_qcgXp Association of Futures Exchange Brokers 香港期货经纪协会
]Pd *w`R Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
=;{S>P!I(t association of underwriters 承保人组织
gEe}xI assumption of control 接管
}%1E9u assurance 担保；保险；转易；转易书
%d7iQZb> assurance of interest 权益的转易
WWe.1A, at 19XX price 按一九ＸＸ年价格计算
Ka{Iue Ss at a discount 按赔价计算；按贴水价格计算；打折扣
R #ZDB]2 at a premium 按溢价计算；按升水价格计算
~clWG-i at call 通知付款；按通知
=[k9{cVW at constant market price 按固定市价计算
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-Qgfo|po at cost 按成本计算
hW} ,% at current market price 按当时市价计算；按现时市价计算
7 Ow7| at current price 按当时价格计算；按现时价格计算
=0:hrg+Zgx at factor cost 按要素成本计算；按生产要素成本计算
S77Gc:[;8 at money-of-the-day price 按付款当日价格计算
E+2y-B)E at or better 按指定或较佳价位〔买卖指令〕
Z ~nl{P# at par 按面值计算；平价
};+s0:H at sight 见票即付
zyR pHM$E at the close 按收市盘
C}>&#)IH at the opening 按开市盘
5Ci}w|c/> attestation 见证；见证条款
zV &3l9?U at-the-money option 平价期权
9e=*jRs]l^ attorney 受权人；受托代表人
PT4`1Oy}/1 attornment 新拥有人承认书
=['ijD4TW attributable profit 可归属利润
U iSc*_N" attributable share value 可归属股份价值
Z V U9 t Auckland Stock Exchange 奥克兰证券交易所
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Flp auction 拍卖
ec0vg.>p auctioneer 拍卖商
ZRHTvxf audit 审计；核数
hB.dqv]^ Audit Commission 审计署
j;y|Ys)I Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Ya. $x~ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
u<8Q [_E& audit review 帐目审查
&q U[ wn:1 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
:U*[s$ audited account 审计帐目；经审计的帐目
fr?eOigbl audited annual account 经审计的周年帐目
'I~dJEW7 audited balance sheet 经审计的资产负债表
%q Q(@TG auditor 核数师；核数主任；审计师
5R Hs auditor's certificate 核数师证明书；审计师证明书
}Q=Zqlvz auditor's report 核数师报告；审计师报告
_SaK]7}m! Aussie bond 澳元债券
a9I8W Q austerity budget 紧缩预算
meL'toaJdQ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
!eq ]V9 Australia All Ordinaries Index 澳洲所有普通股票指数
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nW@a Australian Dollar [AUD] 澳元
8tL61x{] Australian Options Market 澳大利亚期权市场
L8G4K) Australian Securities Commission 澳洲证券事务监察委员会
4{?x(~ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
tWiV0PTI Australian Stock Exchange 澳大利亚证券交易所
CQ`(,F3( Austrian Schilling [ATS] 奥地利先令
J53;w:O authentication 认证；鉴证
~V&R eW/ authority to purchase 委托购买证；委购书
XJ\q!{;h authorization 认可；核准；授权；授权书
5Z[ D(z authorization by direction 指示授权
J$Q-1fjj authorization by instruction 指令授权
E)P1`X authorization by warrant 令状授权
uM }O8N authorization of unit trust 单位信托的认可
YZ >cE# authorized agent 指定代理人
g)9/z authorized capital 法定资本
-0`hJ_( authorized clerk 出市员
GCKl [<9* authorized dealer 认可交易商
' 7A7HDJ authorized financial institution 认可财务机构
0o]K6 b authorized fund 认可基金
> +#[ O " authorized fund house 获授权的基金公司；认可基金公司
J W\"S authorized institution 认可机构
,2`d3u^CW authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{5udol5? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
jveRiW @ authorized insurer 获授权保险人；获认可承保人
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P1QJ'eC;T authorized person 获授权人
{dwV-qz authorized representative 获授权代表
q T].,? authorized share capital 法定股本
`9+EhP$RS automated quotation system 自动报价系统
3E vA 5K. Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
#+;=ijyF 自动交易系统〔香港期货交易所有限公司〕
taQ[>x7b automatic adjustment mechanism 自动调整机制
T_uuFL automatic adjustment system 自动调整系统
7|-xM>L$A Automatic Clearing House 自动票据交换所
$ZRN#x@ automatic exchange rates accumulation system 自动化汇率累集系统
>D<=9G(a Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
;$QJnQ"R automatic teller machine [ATM] 自动柜员机
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$ autopay 自动转帐
Z@ kC28 available assets 可用资产
mTfMuPPs[ available fiscal reserve 现存财政储备
uFm-HR@4 available profit 可用利润
"{_"Nj H Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^H4i Hjg average 平均；平均数；海损
EV FfXv^ average basic salary 平均基本薪金
zmFFBf"< average consumer expenditure 平均消费开支；一般消费开支
o0'av+e7 average cost 平均成本
\bOjb\ w$ average cost of land production 增辟土地平均成本
fhmr*E'J average daily turnover 平均每日成交额
-z$0S%2? average daily wage rate 平均每日工资率
.;b >
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uKy *N* } average growth rate 平均增长率
=T)2wc XBB average net fixed assets 固定资产平均净值
lt4jnV2"a average of relatives 相对价格平均数
fn OkH average price 平均价格
d_uy;-3 average propensity to consume 平均消费倾向；一般消费倾向
*u/|NU& X average propensity to save 平均储蓄倾向；一般储蓄倾向
L{f>;[FR average rate 平均率
$k ma#7 average revenue 平均收入；平均收益
7]%il[ average stock 平均库存；平均存货
(;&?B.<\: average yearly rent 平均年租
R3n&o%$* avoidance of double taxation 避免双重课税
Y:,R7EO{! avoidance of tax 避税
