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}1VxMx @ A share Ａ股；甲类股份
L }T:Y). abatement of tax 减税；减扣免税额
7O^ySy"l ABN AMRO Bank N.V. 荷兰银行
WwG78b-OA above-the-line expenditure 线上项目支出；经常预算支出
Ri =>evx above-the-line receipt 线上项目收入；经常预算收入
q\cH+n)C ABSA Asia Limited 南非联合亚洲有限公司
s<Px au+A absolute change 绝对数值变更
=i O K($ absolute expenditure 实际开支
'/trM %< absolute guideline figure 绝对准则数字
B"rnSui absolute interest 绝对权益
yV,ki^^ absolute order of discharge 绝对破产解除令
D~E1hr&Vd> absolute profit margin 绝对利润幅度
a|Io)Qhr absolute value 实值；绝对值
e K PxSN Z absolutely vested interest 绝对既得权益
z-$ bce9* absorbed cost 已吸收成本；已分摊成本
XkLl (uyh absorption 吸收；分摊；合并
kscZ
zXv absorption rate 吸收率；摊配率；分摊率
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1 ACB Finance Limited 亚洲商业财务有限公司
KHV5V3q4 acceptable form of reciprocity 合理的互惠条件
KCu @5`p acceptable rate 适当利率；适当汇率
=NMT H[ acceptance agreement 承兑协议
y !) acceptance for honour 参加承兑
rf^ Q%ds acceptor 承兑人；接受人；受票人
xOnbY U acceptor for honour 参加承兑人
|WqEJ*$, accident insurance 意外保险
r 2M Iw Accident Insurance Association of Hong Kong 香港意外保险公会
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_X#JP79 accident insurance scheme 意外保险计划
Q\|72NWS accident year basis 意外年度基准
2#:/C: accommodation 通融；贷款
(C>FM 8$J accommodation bill 通融票据；空头票据
4=!SG4~o accommodation party 汇票代发人
yr?*{; account balance 帐户余额；帐户结余
a+sHW<QeS account book 帐簿
AV{3f` account collected in advance 预收款项
7N9~ n EU account current book 往来帐簿
#-*7< wN account of after-acquired property 事后取得的财产报告
sL rSi account of defaulter 拖欠帐目
Z
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ywWF+kR_ account payee only [A/C payee only] 只可转帐；存入收款人帐户
qK NX^n ; account receivable 应收帐款
Y7(E<1Yx account receivable report 应收帐款报表
ChO?Lm$y account statement 结单；帐单；会计财务报表
uTTM%-DMHT account title 帐户名称；会计科目
})RT2zw} accountant's report 会计师报告
Whp;wAz Accountant's Report Rules 会计师报告规则
B7BXS*_b accounting and auditing procedure 会计与审计程序；会计与核数程序
z ea=vx>` Accounting Arrangements 《会计安排》
v'gP,UO-%D accounting basis 会计基础
)[_A{#& accounting by Official Receiver 破产管理署署长呈交的帐目
2NH uZ.af Accounting Circular 《会计通告》
VtIPw&KHW accounting class 会计类别
e rTb9`N4 accounting date 记帐日期；会计结算日期
f'P}]_3( accounting for money 款项核算
=2!AK[KxX Accounting Officer 会计主任
H EdOo~/~ accounting period 会计报告期；会计期
hp=TWt~ accounting policy 会计政策；会计方针
=.NZ {G accounting practice 会计惯例
Au3> =x` accounting principle 会计准则
9DcUx- accounting record 会计记录
3yg22y &l accounting report 会计报告
O92a*) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
jm9J-%? Accounting Society of China 中国会计学会
] Ak HNgW accounting statement 会计报表
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z3=y accounting system 会计制度；会计系统
W _j`'WN/ accounting transaction 会计事项；帐务交易
Z)}q=NjA accounting treatment 会计处理
7oa a) accounting year 会计年度
!_0kn6 S5 accretion 增值；添加
LoZ8;VU accrual 应计项目；应累算数目
mw0#Dhyy1= accrual basis 应计制；权责发生制
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aAdW accrual basis accounting 应计制会计；权责发生制会计
h <;kj#qbb accrue 应累算；应计
nn><
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S xV(.i' accrued charges 应计费用
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+A-S9P) accrued cumulative preference share dividend 应累算的累积优先股股息
zWvG];fsN accrued expenses 应累算费用
kw)@[1U accrued interest payable 应付利息；应计未付利息
wXw pKm accrued interest receivable 应收利息；应计未收利息
iC- ?F
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Bfhw0v]Z accruing profit 应累算的利润
GB Oz,_pw accumulated fiscal reserve 累积财政储备
$[9,1.?C accumulated profit 累积利润；滚存溢利
c*MS d accumulated reserve 累积储备
" a;z accumulation of surplus income 累积收益盈余
St/<\Y,wr acquired assets 既得资产
{6ML bL{ acquisition 收购；购置；取得
/?X1>A:* acquisition cost 购置成本
K|*Cka{ acquisition expenses 购置费用
9`{[J ['V acquisition of 100% interest 收购全部股权
2}`Q9? acquisition of control 取得控制权
w6tb vhcmU acquisition of fixed assets 购置固定资产
jRIjFn|~{Y acquisition of shell “买壳”
. 2_t/2 acquisition price 收购价
/;LteBoY act of God 天灾
k 1;,eB acting partner 执事合伙人
[?TQ!l} 8A active market 买卖活跃的市场；交投畅旺的市场；旺市
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o8 active partner 积极参与的合伙人
2{na Siaq active trading 交投活跃
0_JbE actual circulation 实际流通
7 s:`]V% actual cost 实际成本
}gi>Z actual expenditure 实际开支；实际支出
!M:m(6E1 actual income 实际入息；实际收入；实际收益
*]G& pmMs actual market 现货市场
!1<x@% actual price 现货价；实际价格
,Yhy7w actual profit 实际利润
$$C5Q;7w! actual quotation 实盘；实际价位；实际报价
v|+}>g actual year basis 按实际年度计算
VuTH"br6 actuals 实货
.&2p Z actuarial investigation 精算调查
+kCVi actuarial principle 精算原则
(2vR8 actuarial report 精算师报告
/_~b~3{u Actuarial Society of Hong Kong 香港精算学会
'Rk~bA X actuarial valuation 精算师估值
i[FcY2 actuary 精算师
w7\:S>;(O" ad referendum agreement 暂定协议；有待覆核的协定
zSta !] ad valorem duty 从价税；按值征税
pNpj, H*4 ad valorem duty system 从价税制
k f~71G+ ad valorem fee 从价费
js
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uYjJDLYoHl additional allowance 额外免税额
kfb+OE:7 additional amount for unexpired risk 未过期风险的额外款额
0^44${bA additional assessable profit 补加应评税利润
3}O.B
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g3{)AX[Uy additional commitment 额外承担
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#l/jFJU additional commitment vote 额外承担拨款
rN?
L8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
-F,o@5W>Y additional dependent parent allowance 供养父母额外免税额
U,/NygB~ additional provision 额外拨款
R`=I YnoOA additional stamp duty 附加印花税
#|*;~:fz additional tax 补加税罚款；补加税款
jeb<qi> Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
F= adjudged bankrupt 被裁定破产
z79L2lJn adjudicated bankrupt 裁定破产人
|7WzTz adjudication fee 裁定费；评定印花税额手续费；评估契据费
&|<~J ( L; adjudication of bankruptcy 裁定破产；宣告破产
.UbmU^y| adjudication of insolvency 裁定无力偿还债务
vj0`[X adjusted actual 经调整的实数；调整后的实数
j}8IT adjusted current assets 经调整的流动资产；调整后的流动资产
/1 ++ 8= adjusted figure 经调整的数字；调整后的数额
G 8|[.n adjusted liabilities 经调整的负债；调整后的负债
AG) N^yd adjusted loss 经调整的亏损；调整后的亏损
[:$j<}UmB 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
/b@0HL? adjusted profit 经调整的利润；调整后的利润
>K#Z]k adjusted surplus 经调整的盈余额；调整后的盈余额
Jl3l\I' adjusted value 经调整的价值；调整后的价值
!7J;h{3Uw adjustment 调整；修订；理算〔保险〕
Z91gAy^z< adjustment centre 调剂中心
FM9b0qE adjustment lag 调整过程的时间差距；调整时差
W#'c6Hq2c adjustment mechanism 调整机制
xMg& >}5 adjustment of loss 亏损调整
MnFem $ @ adjustment process 调整过程；调整程序
b 0LjNO@< adjustment range 调整幅度
OB3AZH$ administered exchange rate 受管制汇率
><OdHRh@# Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
z2t;! ]"'l administration expenses 行政费用
"Gcr1$xG8! administration fee 手续费；行政费
h./cs'& administration in bankruptcy 破产管理
?zUV3Qgzj administration order 遗产管理令
E=g D{1,? administrator 管理人；遗产管理人
[ $?S9)Xd administrator of the estate 遗产管理人
Kbx (^f12 admission of debt 债项承认书
Q3% a=ba)h admission of proof 接纳债权证明
#c4LdZu9 advance 放贷款项；垫付款项；预支款项；预付款项
xTD6?X'4 advance account 暂支帐目；预付款帐户
O60j C;{F advance compensation 预付补偿金
IgEg advance from shareholder 股东垫款
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advance pending reimbursement 预支以待日后付还
DLyHC=%{+h advanced economy 先进经济体系
;~z>GJox advancement 预付；预付财产
8s8q`_.)( advances warrant 垫款令
uW;Uq=UN advancing 贷出
=B1t ?( " adverse balance 逆差
h0n0Dc{4 adverse exchange 逆汇
k_V1x0sZ advertisement addressed to shareholders 在报章刊登的致股东通告
,Z_nV+l_ advice for collection 托收通知书
|NtT-T)7 advice of drawing 提款通知书；汇票通知书
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[ advice of payment 付款通知
z1!ya#,$ Advisory Committee [Securities and Futures Commission]
m|~,# d@ 谘询委员会〔证券及期货事务监察委员会〕
f]$ g9H Advisory Committee on Diversification 经济多元化谘询委员会
3D\.S j% affidavit 誓章；遗产申报誓章
2 T{P IJg3 affidavit of no receipt 述明无收款的誓章
T'XAcH affiliate 联号；联营公司；附属公司
oiO3]P]P affiliated company 附属公司；联号；联营公司
&\sg~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
H?40yu2m5 affordability 负担能力
O,qR$#l
African Development Bank [AfDB] 非洲开发银行
hv*n";V after-acquired property 事后取得的财产
oZ6xHdPc4 after-hours dealing 市后交易
^ . kas7 < after-tax profit 税后盈利；税后利润；税后溢利
6z%3l7#7Yi agency agreement 代理协议
% n}fk j' agency expenses 代理机构的开支
{ KwLcSn agency fee 代理费
/7S]%UY Agency Law 《代理法》
+KFK.. agent 代理人；承销人
nq/xD;q agent of company 公司代理人
?0[%+AD hM agent's fee 代理人费；经纪费
&[cL%pP aggregate 总计；总数；总体数字
w])~m1yW aggregate amount 总款额；总额
>4M_jC. aggregate assets and liabilities 总体资产与负债
N _pJE? aggregate at constant price 按固定价格计算的总体数字
q(.%f3( aggregate demand 总需求
Cy6[p aggregate gross position 总持仓量
}WI24|`zM aggregate limit 总限额
O-T/H-J` aggregate of salaries tax 合计薪俸税
u .hnQsM aggregate performance 总体表现；总体业绩
=5Q;quKu^5 aggregate supply 总体供应
(!X:[Ah*$ aggregate surplus 总盈余
u6r-{[W } aggregate total 整体总额
fY%Sw7ql< aggregate value 总值；合计价值
NBMY1Xgj aggregated basis 合计基准
p6=#LwL' aggregated net chargeable income 合计应课税入息实额
Arp4$h aggregation 合并计算；合计；总和
@D"|Jq=6P aggregation of incomes of husband and wife 夫妇入息合并计算
[ 9(B;;R@ aggregation of property 财产的总和
L$jyeFB5 agio 差价；贴水
;SC|VcbyH 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》
DvOg|XUU0 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
njUM> E,' 《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》
{z F Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
eA4*Be;9e 《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》
m(OBk;S~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
k}T~N.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》
jHz] agreement for a settlement 授产协议
fI$, ?> agreement for assignment 转让协议
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Fp1@*e f agreement for sale 售卖协议；买卖协议
bjT 0Fi0- agreement for sale and purchase 买卖协议
=?*V3e3{ agreement for the payment of interest 支付利息协议
q6_1`Ew agreement for the repayment of money 还款协议
STOE=TC > agreement of reinsurance 再保险协议
Q ^ 39Wk@ Agricultural Bank of China 中国农业银行
IwH
,g^0\ air passenger departure tax 飞机乘客离境税
Jb
tbW &EH Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
f4tia . airport tax 机场税
n<hwstk alcohol duty 酒精税
Ue,"CQ6H alienation 让与；让渡；转让
! h4 So4p alimony 生活费；赡养费
^Ws~h\{% All Ordinaries Index [AOI] 所有普通股指数
um8ZhX q all risks 全险；综合险
J7cqn j All Sales Record for Stock Market 《股票市场成交报告》
D3^v [>E2 Allied Capital Resources Limited 新联财务有限公司
T >-F~?7Sv all-items index [Consumer Price Index] 总指数〔消费物价指数〕
` j Un allocation letter 拨款信件
>LLz G allocation of fund 分配款项；预留款项
Q o= allocation of profit 利润分配；溢利分配
t]&n_]`{. allocation warrant 拨款令
y4?>5{`W allotment 分配；配股
?1412Tq5 allotment notice 股份配售通知；配股通知
+M.|D,wg2 allotment of shares 股份分配
rW6w1 allowable 可获宽免；免税的
*v5y]E%aW allowable business loss 可扣除的营业亏损
a9qZI allowable expenses 可扣税的支出
g)p [A 4 allowance 免税额；津贴；备抵；准备金
%##9.Xm6l allowance for debts 债项的免税额
X@D 3 allowance for depreciation by wear and tear 耗损折旧免税额
E;|\?> allowance for funeral expenses 殡殓费的免税额
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allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Sv>aZ allowance for repairs and outgoings 修葺及支出方面的免税额
x )Th2es\ allowance to debtor 给债务人的津贴
@%fkW"y: alteration of capital 资本更改
<'vM+Lk alternate trustee 候补受托人
\Fe5<G'v amalgamation 合并
Sqge5 v ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?PQi VL ambit of charges 征税范围；收费范围
0y ;gi3W amended valuation 经修订的估值
c`jTdVD American Commodities Exchange 美国商品交易所
:8QG$Ua1 American Express Bank Limited 美国运通银行
H{ $ yy)@F American Stock Exchange 美国证券交易所
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BBOw amortization 摊销
2'}2r ~6 amount due from banks 存放银行同业的款项
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amount due from banks abroad 存放海外银行同业的款项
eo,]b1C2n amount due from holding companies 控股公司欠款
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Rd!.8K[ amount due to banks 银行同业的存款
E nUo B< amount due to banks abroad 海外银行同业的存款
.ev]tu2N amount due to holding companies 控股公司存款
[{c8:)ar amount due to local banks 本港银行同业的存款
~G$OY9UC amount due to outport banks 外埠银行同业的存款
"l@~WE amount for note issue 发行纸币的款额
0y1t%C075 amount of bond 担保契据的款额
s`TBz8QO$ amount of consideration 代价款额
hg&AQk amount of contribution 供款数额
Fca?'^X amount of indebtedness 负债款额
wvYxL
c#p0 amount of principal of the loan 贷款本金额
Bl1I "B amount of rates chargeable 应征差饷数额
]f c:CR amount of share capital 股本额
q>X:z0H amount of sums assured 承保款额
\ lK Q'_ amount of variation 变动幅度
<;T7q EIlo amount of vote 拨款数额
lGz0K5P{ amount payable 应付款额
XDWER v Ij amount receivable 应收款额
$R5-JvJJH Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~i SW^mi analysis 分析
axl?t|~I ancillary risk 附属风险
+Q9HsfX/ annual account 周年帐目；周年帐目报表；年度决算；年结
2U+&F'&Q annual accounting date 年结日期
0 jS/U|0 annual allowance 每年免税额；年积金；年度津贴；年津
JU6np 4 annual balance 年度余额
Z`!pU" O9l annual disposable income 每年可动用收入
y1saE annual estimates 周年预算
OH(+]%B78 annual fee 年费
WT)")0)[ annual general meeting 周年大会
>fdN`W }M annual growth rate 年增率；每年增长率
O*PHo_&G annual long-term supplement 长期个案每年补助金
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jvk wC annual pensionable emolument 可供计算退休金的年薪
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| }Hl{} annual report 年报
7wnzef?) Annual Report on the Consumer Price Index 《消费物价指数年报》
PLyu1{1" z annual return 周年报表；周年申报表；每年报税表格
0T5>i 0/ Annual Return Rules 《周年报表规则》
2n=;"33%a annual review of consumer prices 每年消费物价回顾
{ V&7JZl,/ annual roll-forward basis 逐年延展方式
c%dy$mkqgK annual salary 年薪
b(VU{cf2d annual statement 年度报表；年度决算表
~_&.A* Jh 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
+!Ltn annuitant 年金受益人
+u2Co_FJ& annuity 年金
; n@C(hG annuity contract 年金合约
h.^DRR^S annuity on human life 人寿年金
mc=*wr$ antecedent debt 先前的债项
buFtLPe ante-dated cheque 倒填日期支票
/%c^ i!=f" anticipated expenditure 预期开支
+ NY4j-O anticipated net profit 预期纯利
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8JW= anticipated revenue 预期收入
)X/Faje anti-inflation measure 反通货膨胀措施
*X # e anti-inflationary stance 反通货膨胀立场
^m=%Ctu# apparent deficit 表面赤字
>KPJ74R apparent financial solvency 表面偿债能力
]4yvTP3[Rm apparent partner 表面合伙人
O+$70 application for personal assessment 个人入息课税申请书
MocH>^, application of fund 资金应用
&1{k^>oz application to release as liquidator and to destruct the books of accounts and documents
l1[IXw? 申请免除清盘人职务及毁灭帐簿与文件
F~AS(sk appointed actuary 委任精算师
7y\g~?5N appointed auditor 委任核数师；委任审计师
<7 ^ ~r(DP appointed trustee 委任的受托人
bij?q\ appointer 委任人
s*f.` A*) apportioned pro rata 按比例分摊
12 a # ]E apportionment 分配；分摊
#V 6
-* Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
m5pVt 4 apportionment formula 分摊方程式
w-$w apportionment of estate duty 遗产税的分摊
k
))*z FV appraisal 估价；评估
;`B35K appreciable growth 可观增长
4:'] 'E appreciable impact 显着影响
xNkY'4% appreciable increase 可观增长
(0Cszm. appreciation 增值；升值
hl:eF:'hm appreciation against other currencies 相对其他货币升值
4QNR _w appreciation of the exchange value of Hong Kong dollar 港元汇值上升
->8q, W2A appreciation tax 增值税
pxx(BE appropriation 拨款；拨用；拨付
r\d:fot appropriation account 拨款帐目
clw91yrQn Appropriation Bill 拨款法案
'qJ-eQ7e appropriation-in-aid system 补助拨款办法
02[II_< 1 approved assets 核准资产
R!,)?j; approved basket stock 认可一篮子证券
HH?*"cKF~ approved budget 核准预算
r<v%Zp approved charitable donation 认可慈善捐款
O:)IRB3 approved charitable institution 认可慈善机构
&*aU2{,s,; approved currency 核准货币；认可货币
T6$<o\g' approved estimates 核准预算
H\mVK!](D approved estimates of expenditure 核准开支预算
%#9 ~V approved overseas insurer 核准海外保险人
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62> approved overseas trust company 核准海外信托公司
\<B6> approved pooled investment fund 核准汇集投资基金
[r8 d+ approved provident fund scheme 认可公积金计划
|s a7Y_ approved provision 核准拨款
h\d($Ki approved redeemable share 核准可赎回股份
|vz;bJG approved regional stock 认可地区性证券
=bWq 3aP)P approved retirement scheme 认可退休金计划
R+0 " B approved subordinated loan 核准附属贷款
#ya|{K arbitrage 套戥；套汇；套利
~iZF~PQ1_ arbitrageur 套戥者；套汇者
(H+[ ^(3d2 arbitrary amount 临时款项
p0y?GNQ arrangement 措施；安排；协定
~q(C j"7 arrears 欠款
~^~RltY arrears of pay 欠付薪酬
X#,[2&17Fh arrears of revenue 逾期未收税款；逾期未收的帐项
.oj" ru articles of association 组织章程；组织细则；组织章程细则
sDm},=X} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
0DIM]PS ascertainment of profit 确定利润
Q 02??W "Asia Clear" “亚洲结算系统”
J 7;n;Mx Asia Commercial Bank Ltd. 亚洲商业银行有限公司
:TYzzl43 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
h_G|.7! Asian Development Fund [ADF] 亚洲发展基金
BON""yIC Asian dollar bond 亚洲美元债券
Q
EGanpz Asian dollar market 亚洲美元市场
L_ qv<iM$ Asian dollar rate 亚洲美元利率
k`mrRs Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2G5!u) Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
'3UIriY6 asked price 沽盘；喊价；索价；卖方报价
GdeR#% z assessable income 应评税入息
zw0 r
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rI66frbj assessable profit 应评税利润
Y_3YO 2K] assessable value 应评税值
ajW$d! assessed profit 估定利润
_<F@(M5 assessed value 经评估价值
"jJdUFN assessment 评税；评定；估价；评税单
< Gy!i/ assessment number 评税编号；估价编号
^=Tu>{uD assessment of additional tax 补加税评税
$4*E\G8 assessment of performance 业绩评估；实绩评价
\3(| c#c Assessor 评税主任
K^&
]xFW asset price bubbles 资产价格泡沫
!Q W 0 asset-backed securities 具资产保证的证券
y#Za |nt assets accretion 资产增值
p C2c(4 assets and liabilities 资产与负债
<_{4-Q>S3# assets betterment statement 资产递增表；资产改进表
HD8"=7zJk assets lending 实物放款；有抵押贷款
(=tF2YBV assets of the company passing on the death 死者去世时转移的公司资产
l)rvh#D assets pledged as security for liabilities 用作负债抵押的资产
9k+ &fyy assets portfolio 资产投资组合
y7Ib E assets price 资产价格
]7R&m)16 assets quality 资产质素
a2=uM}Hsp assets realization 资产变现
J%-l w{FC assets refinancing arrangement 资产再集资安排
. I&)MZ>n assets securitization 资产证券化
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RCO^ assets situated outside Hong Kong 在香港以外地方的资产
GKsL~;8" assets stripping 削减资产；拆卖资产
)bCG]OM7< assets value 资产值
>7(~'#x8A" assignee 承让人
:*&9TNU E@ assignment 转让；转让书；转让契
73s3-DS , assignment of interest 权益转让
am'p^Z @ assignment of letters patent and trade mark 专利证书及商标转让
`\4JwiPo assignment of property 物业转让；物业转让书
Wh'_ slDH+ assignment right 转让权
6=g]Y!o $ assignor 转让人
{cyo0-9nv associate 有联系的人；有关连人士；相联者；合伙人；联系人
d,J<SG&L& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
L3=YlX`UL associate member 附属会员
<& Y}j&( associated body corporate 相联法人团体
J,0WQQnb associated company 相联公司；联属公司
q%kj[ZOY$] associated corporation 相联法团
7MuK/q. Association of Chartered Certified Accountants [ACCA] [United Kingdom]
o!l3.5m2d 公认会计师公会〔英国〕
hKzBq*cV Association of Futures Exchange Brokers 香港期货经纪协会
*CPB5s Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
xlPcg7 association of underwriters 承保人组织
K .i H assumption of control 接管
Yr"!&\[oz assurance 担保；保险；转易；转易书
C`th^ dqBV assurance of interest 权益的转易
B:A1W{l at 19XX price 按一九ＸＸ年价格计算
k.=S+#"} at a discount 按赔价计算；按贴水价格计算；打折扣
(|a$N.e&K at a premium 按溢价计算；按升水价格计算
x+*L5$;h at call 通知付款；按通知
^~r&}l4c, at constant market price 按固定市价计算
qJFgbq4- at constant price 按固定价格计算
<GT> s at cost 按成本计算
cxP9n8CuT at current market price 按当时市价计算；按现时市价计算
v1X&p\[d at current price 按当时价格计算；按现时价格计算
r@ T-Hi at factor cost 按要素成本计算；按生产要素成本计算
IB.'4B7 at money-of-the-day price 按付款当日价格计算
ofPF} at or better 按指定或较佳价位〔买卖指令〕
hDD~,/yVxs at par 按面值计算；平价
y5AXL5 at sight 见票即付
+%le/ Pg@ at the close 按收市盘
X~)V )'R at the opening 按开市盘
\A3>c| attestation 见证；见证条款
/!{A=N at-the-money option 平价期权
+Sd x8 Z5 attorney 受权人；受托代表人
vA "`0 attornment 新拥有人承认书
#EQx attributable profit 可归属利润
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)1<`nJA attributable share value 可归属股份价值
msqxPC^I Auckland Stock Exchange 奥克兰证券交易所
_L:i=.hxN auction 拍卖
5fj auctioneer 拍卖商
bDh:!M audit 审计；核数
]lB3qEn< Audit Commission 审计署
Fyh?4!/ . Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
T) Zt' M 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〕
mS w?2ba audit review 帐目审查
An8%7xa7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=ve* g& audited account 审计帐目；经审计的帐目
z7@(uIl =X audited annual account 经审计的周年帐目
,2
g M- audited balance sheet 经审计的资产负债表
/50g3?X, auditor 核数师；核数主任；审计师
Q0L@.`~ auditor's certificate 核数师证明书；审计师证明书
B: : 4Qme auditor's report 核数师报告；审计师报告
LpiHoavv Aussie bond 澳元债券
L&DF,fWsF& austerity budget 紧缩预算
G1? 0Q_RN Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
I4o =6ts Australia All Ordinaries Index 澳洲所有普通股票指数
,>QMyI
hv Australian Dollar [AUD] 澳元
*b6I%MZn Australian Options Market 澳大利亚期权市场
ni"$[8U Australian Securities Commission 澳洲证券事务监察委员会
tkdBlG]! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
k binf Australian Stock Exchange 澳大利亚证券交易所
: p \(y Austrian Schilling [ATS] 奥地利先令
zU 4V^N' authentication 认证；鉴证
Mg a@JA" authority to purchase 委托购买证；委购书
m<FWv2)^ authorization 认可；核准；授权；授权书
dK J@{d authorization by direction 指示授权
]e@0T{! authorization by instruction 指令授权
!Ig|m+ authorization by warrant 令状授权
k"q!|+&Fs authorization of unit trust 单位信托的认可
HvqF @/xh authorized agent 指定代理人
QX/X {h6 authorized capital 法定资本
*%OY Asc authorized clerk 出市员
7 g A08M[O authorized dealer 认可交易商
f.aB?\"f6 authorized financial institution 认可财务机构
Uw2,o|=O authorized fund 认可基金
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authorized fund house 获授权的基金公司；认可基金公司
`x{.z=xC authorized institution 认可机构
o [bE authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
96"yNqBf authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
V9fGVDl ; authorized insurer 获授权保险人；获认可承保人
;0w ^ud authorized investment 特准投资项目
Q )LXL.0h authorized person 获授权人
tb:,Uf>E authorized representative 获授权代表
M('s|>\l authorized share capital 法定股本
=9qGEkd3 automated quotation system 自动报价系统
lC'{QUC Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{)
:%Wn M9 自动交易系统〔香港期货交易所有限公司〕
#g W /qJ automatic adjustment mechanism 自动调整机制
b)on A| automatic adjustment system 自动调整系统
_KB{J7bs<a Automatic Clearing House 自动票据交换所
AfbB~Ll Bq automatic exchange rates accumulation system 自动化汇率累集系统
v"P&` 1=T Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
y*VQ]aJ automatic teller machine [ATM] 自动柜员机
KA 5~">l autopay 自动转帐
AW,v available assets 可用资产
V; h=8C 5J available fiscal reserve 现存财政储备
e/"yGQu available profit 可用利润
m,W) N9 M Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
>lD; 0EN average 平均；平均数；海损
(O)\#%,@R average basic salary 平均基本薪金
G"o!} average consumer expenditure 平均消费开支；一般消费开支
S=0"f}Jo. average cost 平均成本
7|&e[@B average cost of land production 增辟土地平均成本
w5F4"nl#O} average daily turnover 平均每日成交额
./'~];& average daily wage rate 平均每日工资率
FAQr~G} average expenditure pattern 平均开支模式
&8[ZN$Xe" average growth rate 平均增长率
[>W"R1/ average net fixed assets 固定资产平均净值
KQ G-2oW average of relatives 相对价格平均数
7 d&DrI@~ average price 平均价格
%
v;e average propensity to consume 平均消费倾向；一般消费倾向
?M *7@t@ average propensity to save 平均储蓄倾向；一般储蓄倾向
g M4P j[W average rate 平均率
yfmp$GO: average revenue 平均收入；平均收益
o& (wg(Rv average stock 平均库存；平均存货
E,{GU average yearly rent 平均年租
{>8Pl2J avoidance of double taxation 避免双重课税
z%(Fo2)^ avoidance of tax 避税
