A:
giakEPl A share Ａ股；甲类股份
k@4N7} abatement of tax 减税；减扣免税额
eZ' 8JU] ABN AMRO Bank N.V. 荷兰银行
,lZ19B?WP above-the-line expenditure 线上项目支出；经常预算支出
eh86-tQI~( above-the-line receipt 线上项目收入；经常预算收入
CMj =4e ABSA Asia Limited 南非联合亚洲有限公司
,' 8%'xi t absolute change 绝对数值变更
roADC?@r absolute expenditure 实际开支
%U\,IO `g absolute guideline figure 绝对准则数字
6,>$Jzs)5E absolute interest 绝对权益
K*~{M+lU7 absolute order of discharge 绝对破产解除令
3=O [Q :8 absolute profit margin 绝对利润幅度
;_<~ 9; absolute value 实值；绝对值
~KK}
$iM absolutely vested interest 绝对既得权益
sxNf"C=-. absorbed cost 已吸收成本；已分摊成本
[D"6& absorption 吸收；分摊；合并
)+_Vx}O:} absorption rate 吸收率；摊配率；分摊率
qG9a!sj ACB Finance Limited 亚洲商业财务有限公司
KF%BX ~80C acceptable form of reciprocity 合理的互惠条件
y;b#qUd5a acceptable rate 适当利率；适当汇率
G6G Bqp6| acceptance agreement 承兑协议
%e
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@ {/)k%U acceptor 承兑人；接受人；受票人
V]H(;+^P acceptor for honour 参加承兑人
.?Eb{W)^br accident insurance 意外保险
UqK .b}s Accident Insurance Association of Hong Kong 香港意外保险公会
]s\r3I] accident insurance scheme 意外保险计划
z !K2UTX accident year basis 意外年度基准
!0;AFv`\ accommodation 通融；贷款
Y{}
ub]i accommodation bill 通融票据；空头票据
fn}E1w accommodation party 汇票代发人
@:N8V[*u account balance 帐户余额；帐户结余
PCT&d)} account book 帐簿
Mu3G/|t( account collected in advance 预收款项
<.h7xZ account current book 往来帐簿
WVP?Ie8 account of after-acquired property 事后取得的财产报告
"N+4TfXy account of defaulter 拖欠帐目
s)-An( Uw account payable 应付帐款
7-744wV}Z account payee only [A/C payee only] 只可转帐；存入收款人帐户
(\6E.Z# account receivable 应收帐款
K9N31' account receivable report 应收帐款报表
g}_2T\$k account statement 结单；帐单；会计财务报表
% 1 ?t)Bg account title 帐户名称；会计科目
Z(MZbzY7Hq accountant's report 会计师报告
CFpBosoFt^ Accountant's Report Rules 会计师报告规则
;4 ;gaf accounting and auditing procedure 会计与审计程序；会计与核数程序
*AH `o b} Accounting Arrangements 《会计安排》
4|x _C-@ accounting basis 会计基础
yYz{*hq accounting by Official Receiver 破产管理署署长呈交的帐目
|` T7}U Accounting Circular 《会计通告》
-.D? Z8e accounting class 会计类别
MJ}{Q1|* accounting date 记帐日期；会计结算日期
FL mD?nw accounting for money 款项核算
" MnWd BS Accounting Officer 会计主任
Vn#}f=u\ accounting period 会计报告期；会计期
Ed=/w6< accounting policy 会计政策；会计方针
+hRy{Ps/ accounting practice 会计惯例
2E*=EjGV accounting principle 会计准则
tA(oD4H9 accounting record 会计记录
+SFFwjI accounting report 会计报告
k4{!h?h Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Ej(BE@6>s Accounting Society of China 中国会计学会
ZqclmCi accounting statement 会计报表
SeHrj&5U accounting system 会计制度；会计系统
|lNp0b accounting transaction 会计事项；帐务交易
,^9+G"H:I accounting treatment 会计处理
c.>f,vtcn accounting year 会计年度
qiz(k:\o accretion 增值；添加
K|%Am4 accrual 应计项目；应累算数目
^G! cv accrual basis 应计制；权责发生制
$0V +< accrual basis accounting 应计制会计；权责发生制会计
Uu7]`U l accrue 应累算；应计
RP~nLh3=\ accrued benefit 应累算利益
t|U5]$5 accrued charges 应计费用
tA1?8`b Q accrued cumulative preference share dividend 应累算的累积优先股股息
bB<S4@jF8z accrued expenses 应累算费用
6,q0F*q accrued interest payable 应付利息；应计未付利息
u!X~!h-6~ accrued interest receivable 应收利息；应计未收利息
[RBSUOF accrued right 累算权益
"(=g7,I4 accruing profit 应累算的利润
p A8bFtt accumulated fiscal reserve 累积财政储备
Y -it3q'Z accumulated profit 累积利润；滚存溢利
I~l
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sc*R:" accumulation of surplus income 累积收益盈余
'Xik2PaO acquired assets 既得资产
h,\{s_b acquisition 收购；购置；取得
Bz'.7"
":0 acquisition cost 购置成本
vHvz-3 acquisition expenses 购置费用
&$s:h5H oX acquisition of 100% interest 收购全部股权
ZX/FIxpy acquisition of control 取得控制权
HzM\<YD acquisition of fixed assets 购置固定资产
jU-LT8y: acquisition of shell “买壳”
JV_`E _! acquisition price 收购价
/ =9Y(v act of God 天灾
X 3sAy(q acting partner 执事合伙人
(Z<@dkO?) active market 买卖活跃的市场；交投畅旺的市场；旺市
[W
)%0lx active partner 积极参与的合伙人
jm%P-C
@ active trading 交投活跃
k[ *9b:~ actual circulation 实际流通
8Yc-3ozH actual cost 实际成本
C]b:#S ${ actual expenditure 实际开支；实际支出
du$lS':` actual income 实际入息；实际收入；实际收益
7 7bwYKIn actual market 现货市场
((gI OTV actual price 现货价；实际价格
T.cTL.} actual profit 实际利润
FWu:5fBZY actual quotation 实盘；实际价位；实际报价
/)[-5n{ actual year basis 按实际年度计算
Z"c-Ly{vEj actuals 实货
P[fy actuarial investigation 精算调查
|mMsU,*gB actuarial principle 精算原则
b I m4 s actuarial report 精算师报告
4L>8RiiQE; Actuarial Society of Hong Kong 香港精算学会
e!J5h <: actuarial valuation 精算师估值
>r`O@`^U actuary 精算师
e/hCYoS1n ad referendum agreement 暂定协议；有待覆核的协定
yr'-;-u ad valorem duty 从价税；按值征税
"d<uc j ad valorem duty system 从价税制
6"iNh) ad valorem fee 从价费
#pZeGI|'J ad valorem tariff 从价关税
_1)n_P4 additional allowance 额外免税额
= x+1A)Q additional amount for unexpired risk 未过期风险的额外款额
YC;@ ^ additional assessable profit 补加应评税利润
\JPMGcL additional assessment 补加评税
& &CrF~
additional commitment 额外承担
_wX T9`|3 additional commitment vote 额外承担拨款
,q%X`F
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0W zoI2Q additional dependent parent allowance 供养父母额外免税额
8b0j r t additional provision 额外拨款
?5't1219 additional stamp duty 附加印花税
d"5_x]Z; additional tax 补加税罚款；补加税款
IZrcn Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Ch{6=k bK adjudged bankrupt 被裁定破产
Lu^uY7
?} adjudicated bankrupt 裁定破产人
0`zd j adjudication fee 裁定费；评定印花税额手续费；评估契据费
oi`L ;w|] adjudication of bankruptcy 裁定破产；宣告破产
2XL^A[? adjudication of insolvency 裁定无力偿还债务
z:S:[X 0 adjusted actual 经调整的实数；调整后的实数
6<@ mB Z adjusted current assets 经调整的流动资产；调整后的流动资产
,7:GLkj adjusted figure 经调整的数字；调整后的数额
{
1~]}K2 adjusted liabilities 经调整的负债；调整后的负债
1D [V{)# adjusted loss 经调整的亏损；调整后的亏损
'bRf>= 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
G1it
3^*$ adjusted profit 经调整的利润；调整后的利润
64b AWHv adjusted surplus 经调整的盈余额；调整后的盈余额
1Px Rj adjusted value 经调整的价值；调整后的价值
kKRu]0J~[ adjustment 调整；修订；理算〔保险〕
rXmrT%7k adjustment centre 调剂中心
0#Gnm H adjustment lag 调整过程的时间差距；调整时差
b)a5LFt| adjustment mechanism 调整机制
]2L11" erP adjustment of loss 亏损调整
L+ew/I>: adjustment process 调整过程；调整程序
q5Zu'-Cx@ adjustment range 调整幅度
6Z1O:Bou administered exchange rate 受管制汇率
`yq)
y>_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
N @_ y<7#C administration expenses 行政费用
& LI q? administration fee 手续费；行政费
n<|8Onw administration in bankruptcy 破产管理
gna!Q administration order 遗产管理令
d_(;sW"I administrator 管理人；遗产管理人
<zY#qFQ2 administrator of the estate 遗产管理人
V|A.M-XLv4 admission of debt 债项承认书
8m
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+Y*4/w[
advance 放贷款项；垫付款项；预支款项；预付款项
aNM*=y` advance account 暂支帐目；预付款帐户
Q0`@=5?- advance compensation 预付补偿金
}+lK'6 advance from shareholder 股东垫款
\_u{ EB'b advance pending reimbursement 预支以待日后付还
rhzI*nwOT advanced economy 先进经济体系
N 6kMl advancement 预付；预付财产
O<wH+k[ advances warrant 垫款令
t{UWb~" advancing 贷出
Jv
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aPe*@py3T adverse exchange 逆汇
f-^*p advertisement addressed to shareholders 在报章刊登的致股东通告
Uf_mwEE advice for collection 托收通知书
7#"y mE advice of drawing 提款通知书；汇票通知书
Z}zka<y6K6 advice of payment 付款通知
^x*J4 jl Advisory Committee [Securities and Futures Commission]
.z$UNB(! M 谘询委员会〔证券及期货事务监察委员会〕
< NDV 5P Advisory Committee on Diversification 经济多元化谘询委员会
44n41.Q] affidavit 誓章；遗产申报誓章
ph)=:*A6& affidavit of no receipt 述明无收款的誓章
!1S !)# affiliate 联号；联营公司；附属公司
Y#): 1C1 affiliated company 附属公司；联号；联营公司
Te!eM{_$T affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9(X~ affordability 负担能力
!<h9XccN African Development Bank [AfDB] 非洲开发银行
f dJg7r* after-acquired property 事后取得的财产
LDw.2E
after-hours dealing 市后交易
zZ9Ei-Q after-tax profit 税后盈利；税后利润；税后溢利
2N-p97"g agency agreement 代理协议
4]zn,g?& agency expenses 代理机构的开支
R KMF?: agency fee 代理费
h`Ej>O7m Agency Law 《代理法》
7^)yo#i4 agent 代理人；承销人
rY &lx} agent of company 公司代理人
6_8y Q agent's fee 代理人费；经纪费
qc'KQ5w7! aggregate 总计；总数；总体数字
MP@}G$O aggregate amount 总款额；总额
kyJKai aggregate assets and liabilities 总体资产与负债
MC-Z6l2 aggregate at constant price 按固定价格计算的总体数字
Ac* )z#H aggregate demand 总需求
Grw[h aggregate gross position 总持仓量
9]chv>dO)= aggregate limit 总限额
W 7 s aggregate of salaries tax 合计薪俸税
<b4}
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_;x` 6LM aggregate supply 总体供应
f[`&3+ aggregate surplus 总盈余
~6u|@pnI aggregate total 整体总额
cWQ &zc aggregate value 总值；合计价值
O d6'bO;G aggregated basis 合计基准
taVK&ohWx aggregated net chargeable income 合计应课税入息实额
U/HF6=Wot aggregation 合并计算；合计；总和
vGH]7jht aggregation of incomes of husband and wife 夫妇入息合并计算
$rjm MSxi aggregation of property 财产的总和
bQ?Vh@j(M agio 差价；贴水
m-[xrVV Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
PHez5 }T Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
iN Lt4F[i 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
),o=~,v: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~s?y[yy6i 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
DjZTr}% q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
bl G?("0! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
I8 W9Kzf agreement for a settlement 授产协议
#RdcSrw)W! agreement for assignment 转让协议
hOqNZ66{ agreement for sale 售卖协议；买卖协议
-e51 /lhpd agreement for sale and purchase 买卖协议
_M>S =3w agreement for the payment of interest 支付利息协议
cy8r}wD agreement for the repayment of money 还款协议
GAR6nJCz agreement of reinsurance 再保险协议
2nFr?Y3g, Agricultural Bank of China 中国农业银行
( Q&jp!WU air passenger departure tax 飞机乘客离境税
isnpSN"z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
C{-Dv-<A> airport tax 机场税
X)TZ S alcohol duty 酒精税
8BY`~TZO$q alienation 让与；让渡；转让
E9.1~
) alimony 生活费；赡养费
|e+r~).4B All Ordinaries Index [AOI] 所有普通股指数
T/%k1Hsa4H all risks 全险；综合险
kDiR2K& All Sales Record for Stock Market 《股票市场成交报告》
t1#f*G5 Allied Capital Resources Limited 新联财务有限公司
k9y /.Mu all-items index [Consumer Price Index] 总指数〔消费物价指数〕
>FFp"%% allocation letter 拨款信件
0 !c/4^ allocation of fund 分配款项；预留款项
kmJ<AnK allocation of profit 利润分配；溢利分配
H ] dN'c- allocation warrant 拨款令
K(NP%: allotment 分配；配股
za.^vwkBk2 allotment notice 股份配售通知；配股通知
rd(-2,$4 allotment of shares 股份分配
+,ld;NM{ allowable 可获宽免；免税的
xy)W_~Mk allowable business loss 可扣除的营业亏损
:W'.SRD allowable expenses 可扣税的支出
JV;VR9-l allowance 免税额；津贴；备抵；准备金
-S@ ys allowance for debts 债项的免税额
>G0ihhVt allowance for depreciation by wear and tear 耗损折旧免税额
xn Z allowance for funeral expenses 殡殓费的免税额
MA 6u JT allowance for inflation 为通货膨胀而预留的款项；通胀准备金
NUi&x + allowance for repairs and outgoings 修葺及支出方面的免税额
~a>3,v - allowance to debtor 给债务人的津贴
dKPx3Y' alteration of capital 资本更改
p|r>tBv?x alternate trustee 候补受托人
qm=9!jqC; amalgamation 合并
)qWO}]F ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
p:!FB 8 ambit of charges 征税范围；收费范围
(/P-9<"U amended valuation 经修订的估值
MA mjoH American Commodities Exchange 美国商品交易所
V2 }.X+u&< American Express Bank Limited 美国运通银行
_2})URU< S American Stock Exchange 美国证券交易所
k a8=`cn amortization 摊销
>BMtR0 amount due from banks 存放银行同业的款项
!uKuO amount due from banks abroad 存放海外银行同业的款项
:r_/mzR# amount due from holding companies 控股公司欠款
rN~V^k amount due from local banks 存放本港银行同业的款项
U`4t4CHA amount due to banks 银行同业的存款
B o*Wm
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*u34~v16, amount due to holding companies 控股公司存款
/jU4mPb;\D amount due to local banks 本港银行同业的存款
- :x6X$= amount due to outport banks 外埠银行同业的存款
Pv$O=N6- amount for note issue 发行纸币的款额
;4vx+> - amount of bond 担保契据的款额
?l
0WuU amount of consideration 代价款额
Nu; 9 amount of contribution 供款数额
c l'qw## amount of indebtedness 负债款额
0te[i*G amount of principal of the loan 贷款本金额
$O9#4A; amount of rates chargeable 应征差饷数额
I]~UOl amount of share capital 股本额
i:^
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*pGbcBQ amount of variation 变动幅度
y( r(q amount of vote 拨款数额
~HX'8\5 amount payable 应付款额
Ed"p|5~ amount receivable 应收款额
ZN`I4Ak Amsterdam Stock Exchange 阿姆斯特丹证券交易所
04E#d.o ' analysis 分析
gn${@y ? ancillary risk 附属风险
@%As>X<3t annual account 周年帐目；周年帐目报表；年度决算；年结
,xC@ @>f annual accounting date 年结日期
= NL(L annual allowance 每年免税额；年积金；年度津贴；年津
wIQt
f|ZI> annual balance 年度余额
M0MvOO*ad annual disposable income 每年可动用收入
DB+ .< annual estimates 周年预算
Y#Pg*C8>8 annual fee 年费
W'C~{}c= annual general meeting 周年大会
y-:d`>b>\ annual growth rate 年增率；每年增长率
){i
9,u") annual long-term supplement 长期个案每年补助金
f@xjNm*'Z annual pensionable emolument 可供计算退休金的年薪
&m@DK> annual report 年报
v}"DW? Annual Report on the Consumer Price Index 《消费物价指数年报》
DIc -"5~ annual return 周年报表；周年申报表；每年报税表格
j{NcDe pLn Annual Return Rules 《周年报表规则》
%y \ annual review of consumer prices 每年消费物价回顾
gs= (h * annual roll-forward basis 逐年延展方式
<~.1>CI9D3 annual salary 年薪
k Rp$[^ma annual statement 年度报表；年度决算表
}xy[ &-dh Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
6.QzT( annuitant 年金受益人
.u 9,w annuity 年金
0qo : M3 annuity contract 年金合约
D +9l$**a annuity on human life 人寿年金
~jOk?^6 antecedent debt 先前的债项
HS
1zA ante-dated cheque 倒填日期支票
+@yT cz anticipated expenditure 预期开支
+zsB ~Vz anticipated net profit 预期纯利
e:WK b9nT anticipated revenue 预期收入
Ne2eBmY}( anti-inflation measure 反通货膨胀措施
IaR D"oCH anti-inflationary stance 反通货膨胀立场
nTPq|=C apparent deficit 表面赤字
8Nf%<nUv apparent financial solvency 表面偿债能力
iXuSFman apparent partner 表面合伙人
HY7#z2L application for personal assessment 个人入息课税申请书
]hi5 nA application of fund 资金应用
WQYw@M~4Q! application to release as liquidator and to destruct the books of accounts and documents
e[L%M:e9U 申请免除清盘人职务及毁灭帐簿与文件
IM~2=+ appointed actuary 委任精算师
(wZ/I( 4 appointed auditor 委任核数师；委任审计师
S8)6@ECC appointed trustee 委任的受托人
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[> appointer 委任人
rTtxmw0 apportioned pro rata 按比例分摊
B["C~aF apportionment 分配；分摊
+T]D\];D Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
X?OH//co apportionment formula 分摊方程式
.L}k-8 apportionment of estate duty 遗产税的分摊
V82N8 -l appraisal 估价；评估
E(Y}*.\]#s appreciable growth 可观增长
XlU`j v+ appreciable impact 显着影响
W v!%'IB appreciable increase 可观增长
]*vv=@"`e appreciation 增值；升值
59M\uVWR appreciation against other currencies 相对其他货币升值
B)u*c]<qU appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@ZGD'+zd? appreciation tax 增值税
uBfSS\SX| appropriation 拨款；拨用；拨付
#\$AB_[ot> appropriation account 拨款帐目
y^hCO:`l3 Appropriation Bill 拨款法案
p`06%"# appropriation-in-aid system 补助拨款办法
Lk1e{! a approved assets 核准资产
v_e3ZA:% approved basket stock 认可一篮子证券
AqucP@ approved budget 核准预算
BBlYy5x approved charitable donation 认可慈善捐款
, L VZ approved charitable institution 认可慈善机构
jk fc=O6 ^ approved currency 核准货币；认可货币
X_2p C|C approved estimates 核准预算
|t uh/e@dx approved estimates of expenditure 核准开支预算
|'N)HH>; approved overseas insurer 核准海外保险人
MPD<MaW$ approved overseas trust company 核准海外信托公司
xv>]e <": approved pooled investment fund 核准汇集投资基金
X Mw*4j2E approved provident fund scheme 认可公积金计划
>K-S&Y approved provision 核准拨款
qv.s -@l8 approved redeemable share 核准可赎回股份
j )b [7% approved regional stock 认可地区性证券
gano>W0 approved retirement scheme 认可退休金计划
d \v1R-V approved subordinated loan 核准附属贷款
:"I!$_E' arbitrage 套戥；套汇；套利
<#F @OU arbitrageur 套戥者；套汇者
TnQ"c)ta arbitrary amount 临时款项
J>p6')Y6~ arrangement 措施；安排；协定
;dZuO[4\ arrears 欠款
?_n baFQK3 arrears of pay 欠付薪酬
:Svg XMY@ arrears of revenue 逾期未收税款；逾期未收的帐项
z6;6 o !ej articles of association 组织章程；组织细则；组织章程细则
'nSo0cyQ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5v, _ Hgh ascertainment of profit 确定利润
R-J^%4U`7 "Asia Clear" “亚洲结算系统”
I::|d,bR! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
|!E: [UH Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
JBt2R= Asian Development Fund [ADF] 亚洲发展基金
TNkv dE -S Asian dollar bond 亚洲美元债券
fuF!3Q Asian dollar market 亚洲美元市场
3
G_0DS Asian dollar rate 亚洲美元利率
_|I`A 6`= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
q1?}G5a ? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
T1=T asked price 沽盘；喊价；索价；卖方报价
2v?fbrC5c assessable income 应评税入息
{B w assessable loss 应评税亏损
(rm*K D"] assessable profit 应评税利润
M2lvD & assessable value 应评税值
FE,BvNBZ assessed profit 估定利润
kmT5g gy assessed value 经评估价值
Dbl+izF3 assessment 评税；评定；估价；评税单
pq$-s7# assessment number 评税编号；估价编号
hU6 o Wm assessment of additional tax 补加税评税
iR]K!j2 assessment of performance 业绩评估；实绩评价
M)1Y7?r] Assessor 评税主任
}WDzzjDR+ asset price bubbles 资产价格泡沫
k{ ~0BK asset-backed securities 具资产保证的证券
TP{2q51yM assets accretion 资产增值
B"?ivxM:U assets and liabilities 资产与负债
#. j}: assets betterment statement 资产递增表；资产改进表
T: I34E[ assets lending 实物放款；有抵押贷款
b YAtUEv assets of the company passing on the death 死者去世时转移的公司资产
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s\%S assets pledged as security for liabilities 用作负债抵押的资产
w;;9YFBdM assets portfolio 资产投资组合
,=V 9 ? assets price 资产价格
<NXJ&xs-+ assets quality 资产质素
{e p( _1 assets realization 资产变现
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~g[I; assets refinancing arrangement 资产再集资安排
xtO#reL"q? assets securitization 资产证券化
yc+pNC)ue_ assets situated outside Hong Kong 在香港以外地方的资产
YJu~iQ`i assets stripping 削减资产；拆卖资产
B;e (5y- assets value 资产值
V@rqC[on assignee 承让人
zd|n!3; assignment 转让；转让书；转让契
5y8VA4L/o assignment of interest 权益转让
c*.- mS~Z` assignment of letters patent and trade mark 专利证书及商标转让
@L$!hTaP assignment of property 物业转让；物业转让书
fLS].b]1N assignment right 转让权
%y_{?|+ assignor 转让人
* }) W> associate 有联系的人；有关连人士；相联者；合伙人；联系人
50""n7I<% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
H)+QkQb} associate member 附属会员
w)C5XX30; associated body corporate 相联法人团体
S#:l17e3 associated company 相联公司；联属公司
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q:" associated corporation 相联法团
ny1;]_X_ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
pZz\o 公认会计师公会〔英国〕
[ylRq7^e Association of Futures Exchange Brokers 香港期货经纪协会
7YFEyX10d Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
\{v e6`7Rn association of underwriters 承保人组织
#MFIsx)r assumption of control 接管
= ;"=o5g_ assurance 担保；保险；转易；转易书
lhC hk7l assurance of interest 权益的转易
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Cgd at 19XX price 按一九ＸＸ年价格计算
1xI at a discount 按赔价计算；按贴水价格计算；打折扣
YS:p(jtd at a premium 按溢价计算；按升水价格计算
=;Dj[<mJ45 at call 通知付款；按通知
ly:2XvV3~ at constant market price 按固定市价计算
T~ L&c at constant price 按固定价格计算
e|N~tUVrrN at cost 按成本计算
>L ')0<!& at current market price 按当时市价计算；按现时市价计算
+pRNrg?k at current price 按当时价格计算；按现时价格计算
A `{hKS at factor cost 按要素成本计算；按生产要素成本计算
}O Y/0p-Z at money-of-the-day price 按付款当日价格计算
X ,{ 3_ at or better 按指定或较佳价位〔买卖指令〕
ALj~e#{;z at par 按面值计算；平价
BP}@E$ at sight 见票即付
h4#'@ % at the close 按收市盘
1mD)G55Ep at the opening 按开市盘
dci<Rz`h attestation 见证；见证条款
5;+KMM:zb at-the-money option 平价期权
, x$^ ^ attorney 受权人；受托代表人
7=%Oev&0g- attornment 新拥有人承认书
kH8/8 attributable profit 可归属利润
dIfy!B" attributable share value 可归属股份价值
Y_K W9T_ Auckland Stock Exchange 奥克兰证券交易所
NSM7n=
*nh auction 拍卖
1ktxG1"1 auctioneer 拍卖商
Q(36RX%@ audit 审计；核数
Q':hmulT! Audit Commission 审计署
o7 t{? | Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
5 owK2 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
bQ(-M: audit review 帐目审查
@fb"G4o`: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
&d0sv5&s audited account 审计帐目；经审计的帐目
4jt(tZS audited annual account 经审计的周年帐目
mRa\ wEg% audited balance sheet 经审计的资产负债表
oKb"Ky@s auditor 核数师；核数主任；审计师
T +^c=[W auditor's certificate 核数师证明书；审计师证明书
c]zFZJ 6M auditor's report 核数师报告；审计师报告
3{f g3? Aussie bond 澳元债券
W.NZ%~|+e/ austerity budget 紧缩预算
<{GVA0nr Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
uFha N\S Australia All Ordinaries Index 澳洲所有普通股票指数
[d AQrou6P Australian Dollar [AUD] 澳元
QFMA y>Gdn Australian Options Market 澳大利亚期权市场
=3 Vug2*wd Australian Securities Commission 澳洲证券事务监察委员会
YZ`SF"Bd( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
tj$[szo Australian Stock Exchange 澳大利亚证券交易所
s&Y"a,|Z Austrian Schilling [ATS] 奥地利先令
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8Dn authentication 认证；鉴证
BM'!odRv authority to purchase 委托购买证；委购书
2?SbkU/3|P authorization 认可；核准；授权；授权书
hGkJ$Q T authorization by direction 指示授权
kRc+OsY9 authorization by instruction 指令授权
xx(C$wC J authorization by warrant 令状授权
R<U]"4CBx authorization of unit trust 单位信托的认可
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+x authorized agent 指定代理人
%IZd-N7i^ authorized capital 法定资本
&7oL2 Wf authorized clerk 出市员
#=={h?UDT authorized dealer 认可交易商
Z XGi> E authorized financial institution 认可财务机构
QW $p{ zo authorized fund 认可基金
r *]pL< authorized fund house 获授权的基金公司；认可基金公司
!1fZ7a authorized institution 认可机构
U8AH,?]# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
QeG9CS)E}j authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
|?s sHW authorized insurer 获授权保险人；获认可承保人
HC/z3b; authorized investment 特准投资项目
!3Pbu=(cte authorized person 获授权人
!Av9 ?Q: authorized representative 获授权代表
naW!b& : authorized share capital 法定股本
p |1u ,N automated quotation system 自动报价系统
EG;E !0 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{eV8h}KIl 自动交易系统〔香港期货交易所有限公司〕
s<)lC;# e automatic adjustment mechanism 自动调整机制
5OppK(Oi*C automatic adjustment system 自动调整系统
ZGDT
6, Automatic Clearing House 自动票据交换所
@J"tM. automatic exchange rates accumulation system 自动化汇率累集系统
VOLj#H Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
l6&\~Z( automatic teller machine [ATM] 自动柜员机
avL_>7q autopay 自动转帐
r]UF<*$ available assets 可用资产
V@!)Pw available fiscal reserve 现存财政储备
4uo`XJ uQ available profit 可用利润
[104;g < Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
a9z#l}IQ average 平均；平均数；海损
m^G(q oZ] average basic salary 平均基本薪金
P0jr>j@^- average consumer expenditure 平均消费开支；一般消费开支
=i&,I{3 average cost 平均成本
z.!N|"4yr average cost of land production 增辟土地平均成本
L_NiU;cr% average daily turnover 平均每日成交额
e[fOm0^.c average daily wage rate 平均每日工资率
B+j]C$8} average expenditure pattern 平均开支模式
<ZF| 2 average growth rate 平均增长率
r~lZ8$KC average net fixed assets 固定资产平均净值
dy&UF,l6 average of relatives 相对价格平均数
7l=;I % average price 平均价格
[/UchU]DT average propensity to consume 平均消费倾向；一般消费倾向
Z0 jgUq`r average propensity to save 平均储蓄倾向；一般储蓄倾向
/}(d'@8p average rate 平均率
:Ko6.| average revenue 平均收入；平均收益
~vF a\7sf average stock 平均库存；平均存货
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%\7dxiK average yearly rent 平均年租
4
"HX1qP avoidance of double taxation 避免双重课税
1!~c PD'F avoidance of tax 避税
