A:
B7u4e8(E* A share Ａ股；甲类股份
{
ML)F ]] abatement of tax 减税；减扣免税额
fJdTVs@ ABN AMRO Bank N.V. 荷兰银行
'ZXd |WI above-the-line expenditure 线上项目支出；经常预算支出
H C$rC"f above-the-line receipt 线上项目收入；经常预算收入
F5(D A ABSA Asia Limited 南非联合亚洲有限公司
AB0>|. absolute change 绝对数值变更
+*')0I absolute expenditure 实际开支
.zQ'}H1.C absolute guideline figure 绝对准则数字
'k1vV absolute interest 绝对权益
|{j\7G*5 absolute order of discharge 绝对破产解除令
* $Tz g!/ absolute profit margin 绝对利润幅度
.271at#- absolute value 实值；绝对值
p4sU: absolutely vested interest 绝对既得权益
7A6: * absorbed cost 已吸收成本；已分摊成本
tDQo1,(oY absorption 吸收；分摊；合并
z"PU`v absorption rate 吸收率；摊配率；分摊率
Vgg' 5o&. ACB Finance Limited 亚洲商业财务有限公司
SU$%nK ) acceptable form of reciprocity 合理的互惠条件
7W7yjG3g acceptable rate 适当利率；适当汇率
!=B=1th4 acceptance agreement 承兑协议
KrzIL[;2 o acceptance for honour 参加承兑
D3 .$Vl,. acceptor 承兑人；接受人；受票人
G1?m}{D) acceptor for honour 参加承兑人
Mf_urbp] accident insurance 意外保险
*vS)aRK Accident Insurance Association of Hong Kong 香港意外保险公会
Ts c2;I accident insurance scheme 意外保险计划
5@/hqOiu accident year basis 意外年度基准
2$=I+8IL accommodation 通融；贷款
zAA3bgaa accommodation bill 通融票据；空头票据
i[r>^U8O accommodation party 汇票代发人
B HrN Dpv account balance 帐户余额；帐户结余
& XF@Dvv account book 帐簿
e'MLLC [ account collected in advance 预收款项
OY'6 ~w9 account current book 往来帐簿
U3rpmml account of after-acquired property 事后取得的财产报告
R GC DC*\ account of defaulter 拖欠帐目
L8.u7( -# account payable 应付帐款
zYZ^/7) account payee only [A/C payee only] 只可转帐；存入收款人帐户
^3
6oqe{ account receivable 应收帐款
hI}rW^o^ account receivable report 应收帐款报表
Q!` account statement 结单；帐单；会计财务报表
)ipTm{ account title 帐户名称；会计科目
AY)R2>
fW% accountant's report 会计师报告
z.6I6IfL\L Accountant's Report Rules 会计师报告规则
j@778fvM\t accounting and auditing procedure 会计与审计程序；会计与核数程序
0J5IO|1 M Accounting Arrangements 《会计安排》
j#D (
</T accounting basis 会计基础
Q?WgGE4> accounting by Official Receiver 破产管理署署长呈交的帐目
ELa:yIl0 Accounting Circular 《会计通告》
'ngx\Lr accounting class 会计类别
7a5G,C#QQ accounting date 记帐日期；会计结算日期
UkzLUok]U accounting for money 款项核算
!`qw" i Accounting Officer 会计主任
>@+ r| accounting period 会计报告期；会计期
"IMq + accounting policy 会计政策；会计方针
$QC^hC accounting practice 会计惯例
/vrjg)fer accounting principle 会计准则
J,,+JoD accounting record 会计记录
D]B;5f accounting report 会计报告
|*te69RX Accounting Services Branch [Treasury] 会计事务部〔库务署〕
< 52) Accounting Society of China 中国会计学会
97-=Vb accounting statement 会计报表
3uJ >:,~r accounting system 会计制度；会计系统
=c Krp' accounting transaction 会计事项；帐务交易
5lYzgt-oP accounting treatment 会计处理
.~Y%
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r;'Vy0?AL accretion 增值；添加
1 ,e`, accrual 应计项目；应累算数目
m>8tA+K)+) accrual basis 应计制；权责发生制
1WJ%n; accrual basis accounting 应计制会计；权责发生制会计
,mm9X\ ' accrue 应累算；应计
a0*qK)gH accrued benefit 应累算利益
)sBbmct_S accrued charges 应计费用
6e q`/~# accrued cumulative preference share dividend 应累算的累积优先股股息
Y V#|q b accrued expenses 应累算费用
=X u(Js- accrued interest payable 应付利息；应计未付利息
eczS(KoL4 accrued interest receivable 应收利息；应计未收利息
W;y ,X s accrued right 累算权益
qyt H<UB accruing profit 应累算的利润
z3|)WS^ accumulated fiscal reserve 累积财政储备
j` LvS accumulated profit 累积利润；滚存溢利
V(6GM+ accumulated reserve 累积储备
u .R accumulation of surplus income 累积收益盈余
p({)Z U3 acquired assets 既得资产
n.tJ-l 5[ acquisition 收购；购置；取得
O9jpt>:kZ acquisition cost 购置成本
GJ P\vsaQ acquisition expenses 购置费用
fNNik7 acquisition of 100% interest 收购全部股权
^eHf'^Cvvu acquisition of control 取得控制权
S1G=hgF_L acquisition of fixed assets 购置固定资产
OYwH$5 acquisition of shell “买壳”
kf >L acquisition price 收购价
6S6E
1~ act of God 天灾
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S'g# acting partner 执事合伙人
=[x
@BzH active market 买卖活跃的市场；交投畅旺的市场；旺市
w?Nx ^)xX active partner 积极参与的合伙人
a]nyZdt` active trading 交投活跃
rn"} @5 actual circulation 实际流通
+~cW0 z actual cost 实际成本
$kCXp.#k@~ actual expenditure 实际开支；实际支出
x39n7+j4 actual income 实际入息；实际收入；实际收益
; VI W/ actual market 现货市场
^ Z~'>J actual price 现货价；实际价格
[/ Ya4=C@ actual profit 实际利润
p&<X&D actual quotation 实盘；实际价位；实际报价
oMer+=vH actual year basis 按实际年度计算
}Pf7YuUZZ actuals 实货
69K*]s actuarial investigation 精算调查
aVbv.> actuarial principle 精算原则
9_5tA'Q actuarial report 精算师报告
Wzx Dnd<B Actuarial Society of Hong Kong 香港精算学会
50J"cGs~ actuarial valuation 精算师估值
Q?"-[6[v actuary 精算师
XF=GmkO ad referendum agreement 暂定协议；有待覆核的协定
53jtwklA ad valorem duty 从价税；按值征税
q)E
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G >H',iOI ad valorem fee 从价费
Kl )PF), ad valorem tariff 从价关税
gt=
_;KZ additional allowance 额外免税额
fsVQZ$h73 additional amount for unexpired risk 未过期风险的额外款额
^7O,Vk"Z additional assessable profit 补加应评税利润
G: p!PB>= additional assessment 补加评税
' *x?8-K P additional commitment 额外承担
~e@pL *s additional commitment vote 额外承担拨款
+w'{I`QIL0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
jhmWwT/O8^ additional dependent parent allowance 供养父母额外免税额
*[?DnF+ additional provision 额外拨款
n^m6m%J) additional stamp duty 附加印花税
M.QXwIT additional tax 补加税罚款；补加税款
_O*"_^6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@vc vte adjudged bankrupt 被裁定破产
Tl ?]K adjudicated bankrupt 裁定破产人
U3zwC5}BN adjudication fee 裁定费；评定印花税额手续费；评估契据费
3cztMi adjudication of bankruptcy 裁定破产；宣告破产
?]bZ6|;2 adjudication of insolvency 裁定无力偿还债务
I%q&4L7pj adjusted actual 经调整的实数；调整后的实数
7
*#pv}Y adjusted current assets 经调整的流动资产；调整后的流动资产
?a]u yw, adjusted figure 经调整的数字；调整后的数额
!` -/E']/ adjusted liabilities 经调整的负债；调整后的负债
F 6 xQ`T| adjusted loss 经调整的亏损；调整后的亏损
hc4W|Ofj 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
ND|!U#wMNV adjusted profit 经调整的利润；调整后的利润
D Tw3$: adjusted surplus 经调整的盈余额；调整后的盈余额
<O#/-r >2 adjusted value 经调整的价值；调整后的价值
0W1=9+c|X adjustment 调整；修订；理算〔保险〕
|( =`l adjustment centre 调剂中心
.5PcprE/ adjustment lag 调整过程的时间差距；调整时差
ixFuqPij adjustment mechanism 调整机制
&%/kPF~< adjustment of loss 亏损调整
;v? !Pml2k adjustment process 调整过程；调整程序
Y )=89s&t adjustment range 调整幅度
E'J| p7 administered exchange rate 受管制汇率
I 8 \Ka=w Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
a ykNH>#Po administration expenses 行政费用
m+J3t @$ administration fee 手续费；行政费
8>sToNRNe administration in bankruptcy 破产管理
h) . ([ administration order 遗产管理令
oU.LYz_ administrator 管理人；遗产管理人
!Xbr7:UPN1 administrator of the estate 遗产管理人
C$1}c[ admission of debt 债项承认书
k^IC"p Uc admission of proof 接纳债权证明
Jm+hDZrW advance 放贷款项；垫付款项；预支款项；预付款项
,&\uuD&.@ advance account 暂支帐目；预付款帐户
Yy"05V. advance compensation 预付补偿金
^|(w )Sy advance from shareholder 股东垫款
_e;$Y#`EO advance pending reimbursement 预支以待日后付还
z$d/Vz,a advanced economy 先进经济体系
,\FJVS;NeJ advancement 预付；预付财产
Y M_\ ZK: advances warrant 垫款令
i-b++R/WN advancing 贷出
7xOrG],E adverse balance 逆差
wE R>a ( adverse exchange 逆汇
'14
G0<;yL advertisement addressed to shareholders 在报章刊登的致股东通告
54 Baz advice for collection 托收通知书
xM/B"SG2 advice of drawing 提款通知书；汇票通知书
i 7fQj,
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poqx
O Advisory Committee [Securities and Futures Commission]
GCUzKf& 谘询委员会〔证券及期货事务监察委员会〕
<E(#;F^y Advisory Committee on Diversification 经济多元化谘询委员会
W:7oGZ >4 affidavit 誓章；遗产申报誓章
Vc! ;O9dP affidavit of no receipt 述明无收款的誓章
'j)xryw affiliate 联号；联营公司；附属公司
0 .~Pzg affiliated company 附属公司；联号；联营公司
w6fVZY4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
76\ir<1up affordability 负担能力
eoS8e$} African Development Bank [AfDB] 非洲开发银行
\wxS~T<&L after-acquired property 事后取得的财产
]Xur/ C2A after-hours dealing 市后交易
R18jju>Zr after-tax profit 税后盈利；税后利润；税后溢利
ov= [g l agency agreement 代理协议
Fvy__ qcHi agency expenses 代理机构的开支
n 0T\dc~ agency fee 代理费
u(7PtmV[! Agency Law 《代理法》
5_ @8g+~ agent 代理人；承销人
m q`EM OH agent of company 公司代理人
iR9
$E agent's fee 代理人费；经纪费
4*4s{twG aggregate 总计；总数；总体数字
;R E|9GR aggregate amount 总款额；总额
T <|B1jA aggregate assets and liabilities 总体资产与负债
>5&'_ aggregate at constant price 按固定价格计算的总体数字
(I d]'w4 aggregate demand 总需求
af61!?K aggregate gross position 总持仓量
ey@]B5 aggregate limit 总限额
3%] %c6 aggregate of salaries tax 合计薪俸税
$/aZ/O)F aggregate performance 总体表现；总体业绩
xq2{0q aggregate supply 总体供应
^G+1nY4? J aggregate surplus 总盈余
x?:[:Hf aggregate total 整体总额
}jM&GH1 aggregate value 总值；合计价值
/ #z5bo aggregated basis 合计基准
ec: ?Q0 aggregated net chargeable income 合计应课税入息实额
ISI\< qx aggregation 合并计算；合计；总和
P"J(O<(1-: aggregation of incomes of husband and wife 夫妇入息合并计算
c|lo%[]R! aggregation of property 财产的总和
; /fZh:V2 agio 差价；贴水
GNzk Vy:u 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》
Fg)Iw<7_2 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
M1^?_; B 《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》
92F (Sl Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
WHQ g6r 《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》
+ RX{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
TK pka]nJ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
njveZav agreement for a settlement 授产协议
r^mP'# agreement for assignment 转让协议
8,p nm agreement for sale 售卖协议；买卖协议
m]8rljo agreement for sale and purchase 买卖协议
Ll%CeP agreement for the payment of interest 支付利息协议
5Xu2MY= agreement for the repayment of money 还款协议
%nQii? 1`i agreement of reinsurance 再保险协议
c(. 2D Agricultural Bank of China 中国农业银行
wRn] air passenger departure tax 飞机乘客离境税
[];*9vxW Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
a b!,) ^ airport tax 机场税
?GPTJ#=j=] alcohol duty 酒精税
Cpu L[|51 alienation 让与；让渡；转让
t<M^ /xe2 alimony 生活费；赡养费
V,<3uQD9a All Ordinaries Index [AOI] 所有普通股指数
#1i&!et&/ all risks 全险；综合险
EELS-qA All Sales Record for Stock Market 《股票市场成交报告》
LfEeFF=#n Allied Capital Resources Limited 新联财务有限公司
5w)tsGX\ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
e`%U}_[ d allocation letter 拨款信件
@vdBA hXk allocation of fund 分配款项；预留款项
'c 3P3`o,; allocation of profit 利润分配；溢利分配
}>I|\Z0I allocation warrant 拨款令
(+d7cln allotment 分配；配股
5o 4\Jwt allotment notice 股份配售通知；配股通知
D<5;4Mb allotment of shares 股份分配
FUic7> allowable 可获宽免；免税的
=T'N6x5@ allowable business loss 可扣除的营业亏损
NGIbUH1[ allowable expenses 可扣税的支出
A*jU&3# allowance 免税额；津贴；备抵；准备金
M=$
qus allowance for debts 债项的免税额
zdFO&YHTw allowance for depreciation by wear and tear 耗损折旧免税额
?El8:zt? | allowance for funeral expenses 殡殓费的免税额
_FXvJ}~m allowance for inflation 为通货膨胀而预留的款项；通胀准备金
f]M KNX allowance for repairs and outgoings 修葺及支出方面的免税额
)?#*GMWU allowance to debtor 给债务人的津贴
U}ei2q\ alteration of capital 资本更改
F.2<G.9 alternate trustee 候补受托人
~R d,jfx amalgamation 合并
3 f=_F ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
.U F ]( ambit of charges 征税范围；收费范围
@: u> amended valuation 经修订的估值
YvD+Lk' hm American Commodities Exchange 美国商品交易所
P ,-f]k[_ American Express Bank Limited 美国运通银行
@sUYjB American Stock Exchange 美国证券交易所
Umx~!YL! amortization 摊销
u`I&& amount due from banks 存放银行同业的款项
@ > n7 amount due from banks abroad 存放海外银行同业的款项
kR2kV"-l amount due from holding companies 控股公司欠款
DPCB=2E amount due from local banks 存放本港银行同业的款项
r(;sX amount due to banks 银行同业的存款
0Q? XU.v amount due to banks abroad 海外银行同业的存款
`yYo Vu* amount due to holding companies 控股公司存款
U.]5UP:a amount due to local banks 本港银行同业的存款
JDcc`&`M amount due to outport banks 外埠银行同业的存款
e 4- amount for note issue 发行纸币的款额
# 9-qF9M amount of bond 担保契据的款额
u ~WBu | amount of consideration 代价款额
n pC:SrI% amount of contribution 供款数额
"mlVs/nsyG amount of indebtedness 负债款额
E9e|+$ amount of principal of the loan 贷款本金额
hT Z& amount of rates chargeable 应征差饷数额
#-5.G >8
amount of share capital 股本额
;}v#hKC~ amount of sums assured 承保款额
dm8N;r/w amount of variation 变动幅度
t5:
1' N9P amount of vote 拨款数额
9u6GeK~G amount payable 应付款额
= F*SAz amount receivable 应收款额
1vKAJ<4W Amsterdam Stock Exchange 阿姆斯特丹证券交易所
=-wF Brw analysis 分析
P2la/jN ancillary risk 附属风险
^3re*u4b= annual account 周年帐目；周年帐目报表；年度决算；年结
D6X0(pU0 annual accounting date 年结日期
1dDK(RBbQ annual allowance 每年免税额；年积金；年度津贴；年津
ncw)VH;_- annual balance 年度余额
jSi\ /( E annual disposable income 每年可动用收入
\Z NUt$\ annual estimates 周年预算
F|mppY'<J annual fee 年费
% gBulvg annual general meeting 周年大会
#aHPB# annual growth rate 年增率；每年增长率
l9Xz,H annual long-term supplement 长期个案每年补助金
okwkMd-yW annual pensionable emolument 可供计算退休金的年薪
O_vCZW
a3 annual report 年报
]#$l"ss, Annual Report on the Consumer Price Index 《消费物价指数年报》
:Vd o.uUa annual return 周年报表；周年申报表；每年报税表格
}4$k-,1S Annual Return Rules 《周年报表规则》
+95: O 8 annual review of consumer prices 每年消费物价回顾
tW$Di*h annual roll-forward basis 逐年延展方式
%=w@c annual salary 年薪
+\s32o
zg annual statement 年度报表；年度决算表
E4}MU}C#[ 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
YCBp ]xuE annuitant 年金受益人
M ~h^~:Lk annuity 年金
Qqm$Jl! annuity contract 年金合约
"W71 #n+ [ annuity on human life 人寿年金
yj<j>JtN antecedent debt 先前的债项
|.]g&m)y^h ante-dated cheque 倒填日期支票
F7!q18ew anticipated expenditure 预期开支
|$^a"Yd`9 anticipated net profit 预期纯利
:"G x anticipated revenue 预期收入
v35!?
5{ anti-inflation measure 反通货膨胀措施
"pA24Ze anti-inflationary stance 反通货膨胀立场
Ca]V%g( apparent deficit 表面赤字
r
&.gOC apparent financial solvency 表面偿债能力
z5tOsU apparent partner 表面合伙人
dj }y6V& application for personal assessment 个人入息课税申请书
Ung K9uB~ application of fund 资金应用
0?80V' application to release as liquidator and to destruct the books of accounts and documents
)@\Eibt2oH 申请免除清盘人职务及毁灭帐簿与文件
} LA7 ku appointed actuary 委任精算师
jhx @6[ appointed auditor 委任核数师；委任审计师
o[Gp * o\ appointed trustee 委任的受托人
-|cB7 P appointer 委任人
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apportioned pro rata 按比例分摊
=@\Li)Y apportionment 分配；分摊
#c CR\$-~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Z *Lv!6WS apportionment formula 分摊方程式
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Sa apportionment of estate duty 遗产税的分摊
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appraisal 估价；评估
KQu lz appreciable growth 可观增长
4*9WxhJ ]0 appreciable impact 显着影响
X/AA8QV o appreciable increase 可观增长
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<Ar#)j appreciation 增值；升值
?ISv|QpC appreciation against other currencies 相对其他货币升值
y%Wbm&h appreciation of the exchange value of Hong Kong dollar 港元汇值上升
R=m9[TgBm appreciation tax 增值税
q% pjY appropriation 拨款；拨用；拨付
wM0P#+bA\ appropriation account 拨款帐目
iS#m{1m$$ Appropriation Bill 拨款法案
uzO3 _.4Y appropriation-in-aid system 补助拨款办法
Qh {]gw-6 approved assets 核准资产
) mG approved basket stock 认可一篮子证券
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C1i approved budget 核准预算
nNP{>\x;" approved charitable donation 认可慈善捐款
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@'lO~i approved currency 核准货币；认可货币
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UXRQ approved estimates 核准预算
8 aC]" C approved estimates of expenditure 核准开支预算
qJ5gdID1 _ approved overseas insurer 核准海外保险人
*<IQ+oat,a approved overseas trust company 核准海外信托公司
U66}nN9 approved pooled investment fund 核准汇集投资基金
Y)KO*40c approved provident fund scheme 认可公积金计划
R1/87eB approved provision 核准拨款
> Du>vlT Y approved redeemable share 核准可赎回股份
'i7!"Y6> approved regional stock 认可地区性证券
\!Fx,#r$7- approved retirement scheme 认可退休金计划
u EE #A0 approved subordinated loan 核准附属贷款
yq,% ey8 arbitrage 套戥；套汇；套利
)u}My Fl. arbitrageur 套戥者；套汇者
!vwx0 arbitrary amount 临时款项
>G<.^~o arrangement 措施；安排；协定
5;yV A arrears 欠款
RxrUnMF arrears of pay 欠付薪酬
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L,El2 arrears of revenue 逾期未收税款；逾期未收的帐项
:978D0}{p articles of association 组织章程；组织细则；组织章程细则
ANWUo}j Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"PtOe[Xk ascertainment of profit 确定利润
9xZ?}S:d "Asia Clear" “亚洲结算系统”
Ag@R 60# Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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2i}F Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+`$[h2Z=: Asian Development Fund [ADF] 亚洲发展基金
-_xC,dwK Asian dollar bond 亚洲美元债券
*Jm U",X Asian dollar market 亚洲美元市场
1u\kxlZ Asian dollar rate 亚洲美元利率
%n< .)R Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
[-*8 S1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$ix*xm. 4m asked price 沽盘；喊价；索价；卖方报价
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`tn< assessable income 应评税入息
,Z 1W3;O assessable loss 应评税亏损
GK.U_` 4? assessable profit 应评税利润
Pln*?o assessable value 应评税值
j"Vb8} assessed profit 估定利润
YTo^Q& assessed value 经评估价值
Z d]2>h assessment 评税；评定；估价；评税单
i[M]d`<36 assessment number 评税编号；估价编号
2xJT!lN assessment of additional tax 补加税评税
q*ki eqG assessment of performance 业绩评估；实绩评价
A[.5B i Assessor 评税主任
;N/=)m asset price bubbles 资产价格泡沫
-a( \(^NW asset-backed securities 具资产保证的证券
X/!37 assets accretion 资产增值
x w%'R- assets and liabilities 资产与负债
3ZKaqwK assets betterment statement 资产递增表；资产改进表
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7, assets lending 实物放款；有抵押贷款
wcI4Y 0+J assets of the company passing on the death 死者去世时转移的公司资产
.Iret : assets pledged as security for liabilities 用作负债抵押的资产
8;r7ksE~ assets portfolio 资产投资组合
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a(DGX assets price 资产价格
+v}R-gNR assets quality 资产质素
`Wf)qMb assets realization 资产变现
[@_zsz,`L assets refinancing arrangement 资产再集资安排
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`xO&!DN assets situated outside Hong Kong 在香港以外地方的资产
U.@j !UrZ assets stripping 削减资产；拆卖资产
8/|~E assets value 资产值
xedbr assignee 承让人
&xwA E*} assignment 转让；转让书；转让契
.7nr :P assignment of interest 权益转让
& $ ?i assignment of letters patent and trade mark 专利证书及商标转让
R {"7q:- assignment of property 物业转让；物业转让书
|F'k5Lh assignment right 转让权
1wqsGad+; assignor 转让人
|5}~n"R5 associate 有联系的人；有关连人士；相联者；合伙人；联系人
q&- A}] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
V %cU @ associate member 附属会员
]v^;]0vcr associated body corporate 相联法人团体
QzQTE-SQ associated company 相联公司；联属公司
NNQro)Lpe associated corporation 相联法团
F; IG@ & Association of Chartered Certified Accountants [ACCA] [United Kingdom]
t7%!~s=,M 公认会计师公会〔英国〕
Czs4jHTa` Association of Futures Exchange Brokers 香港期货经纪协会
62A b4! Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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association of underwriters 承保人组织
fi[c^e+IX assumption of control 接管
ly d[GfJ assurance 担保；保险；转易；转易书
tN5b rf assurance of interest 权益的转易
Y.Er!(pz at 19XX price 按一九ＸＸ年价格计算
SRN :!- at a discount 按赔价计算；按贴水价格计算；打折扣
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TAs? = at a premium 按溢价计算；按升水价格计算
]x hmM1$ at call 通知付款；按通知
%rQ5 <U at constant market price 按固定市价计算
* 6)u5 at constant price 按固定价格计算
bT @7& at cost 按成本计算
({cgak at current market price 按当时市价计算；按现时市价计算
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tP at current price 按当时价格计算；按现时价格计算
2&W(@w T$ at factor cost 按要素成本计算；按生产要素成本计算
<[^nD>t_ at money-of-the-day price 按付款当日价格计算
2O|o%` ? at or better 按指定或较佳价位〔买卖指令〕
G6zFCgFJ^y at par 按面值计算；平价
V 'Gi2gNaP at sight 见票即付
$ J #} 3;a at the close 按收市盘
Y.?|[x0Wh at the opening 按开市盘
_9Kdcoh attestation 见证；见证条款
#[* e $C at-the-money option 平价期权
^yKP 99( attorney 受权人；受托代表人
1;ulqO attornment 新拥有人承认书
n%Xw6qV: attributable profit 可归属利润
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'nQ,;d attributable share value 可归属股份价值
/n7F]Ok'* Auckland Stock Exchange 奥克兰证券交易所
VG'o y auction 拍卖
D d*T5A? auctioneer 拍卖商
}0uSm%," audit 审计；核数
`"m"qUd Audit Commission 审计署
fPHv|_XM> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?|+bM` 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Y[;Pl$ audit review 帐目审查
pM\ )f Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Z>a_vC audited account 审计帐目；经审计的帐目
0i$jtCCL( audited annual account 经审计的周年帐目
`NV =2T audited balance sheet 经审计的资产负债表
_3T*[s;H auditor 核数师；核数主任；审计师
+= MO6}5T auditor's certificate 核数师证明书；审计师证明书
neQ2 +W%oj auditor's report 核数师报告；审计师报告
E]_lYYkA Aussie bond 澳元债券
\ +v_ 6F austerity budget 紧缩预算
b0E(tPw5c Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
"twV3R Australia All Ordinaries Index 澳洲所有普通股票指数
@?K(+BGi Australian Dollar [AUD] 澳元
p7 !q#o Australian Options Market 澳大利亚期权市场
P-No;/!B# Australian Securities Commission 澳洲证券事务监察委员会
tF&%7(EU3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
uGJeQ Australian Stock Exchange 澳大利亚证券交易所
\XMl8G Austrian Schilling [ATS] 奥地利先令
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LciD authentication 认证；鉴证
)TM ![^d authority to purchase 委托购买证；委购书
Px=/fO G authorization 认可；核准；授权；授权书
itD1r?O{pV authorization by direction 指示授权
2=!/)hw} authorization by instruction 指令授权
n=t%,[Op authorization by warrant 令状授权
*NDLGdQqz authorization of unit trust 单位信托的认可
xVKx#X9yk authorized agent 指定代理人
^F`FB..:y authorized capital 法定资本
4ej$)AdW3 authorized clerk 出市员
+ 7E6U* authorized dealer 认可交易商
pWps-e authorized financial institution 认可财务机构
"6pjkE t4 authorized fund 认可基金
b]Rn Cu" authorized fund house 获授权的基金公司；认可基金公司
5 jy>)WqK authorized institution 认可机构
V85a{OBm,8 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Li Qs;$V authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,X\ z# B authorized insurer 获授权保险人；获认可承保人
RPaB4> authorized investment 特准投资项目
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C 6 H( authorized person 获授权人
9z_Gf]J~ authorized representative 获授权代表
RLulz|jC authorized share capital 法定股本
Tm X~vZ automated quotation system 自动报价系统
[b;Oalw Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
gMI%z2]'- 自动交易系统〔香港期货交易所有限公司〕
7GK| A{r automatic adjustment mechanism 自动调整机制
! h&hPY1 automatic adjustment system 自动调整系统
,=o q)Fm] Automatic Clearing House 自动票据交换所
pb E`Eq automatic exchange rates accumulation system 自动化汇率累集系统
$!obpZ~ } Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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fhfdNmtR)I autopay 自动转帐
mW8CqW\Q5 available assets 可用资产
B}P,sFghw available fiscal reserve 现存财政储备
~~5kAY- available profit 可用利润
u0XGtu$4 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
S8"X7\d{ average 平均；平均数；海损
Nob(bD5SpE average basic salary 平均基本薪金
_FdWV? average consumer expenditure 平均消费开支；一般消费开支
8zVXQ!' average cost 平均成本
_/E>38G] average cost of land production 增辟土地平均成本
*[yCcqN. average daily turnover 平均每日成交额
qU2> V average daily wage rate 平均每日工资率
%],.?TS2V average expenditure pattern 平均开支模式
E >'pMw average growth rate 平均增长率
%&gx@ \v average net fixed assets 固定资产平均净值
- h.Y QC` average of relatives 相对价格平均数
OvK_CN{ average price 平均价格
o@pM??&x average propensity to consume 平均消费倾向；一般消费倾向
l0Pg`wH, average propensity to save 平均储蓄倾向；一般储蓄倾向
u: ,B"! average rate 平均率
0|GxOzNd average revenue 平均收入；平均收益
dr/!wr'&hS average stock 平均库存；平均存货
{5%<@<? ) average yearly rent 平均年租
W8":lpp avoidance of double taxation 避免双重课税
7d4R tdI avoidance of tax 避税
