A:
h<f]hJ`ep A share Ａ股；甲类股份
UYOR@x # abatement of tax 减税；减扣免税额
lJXi hr ABN AMRO Bank N.V. 荷兰银行
<nT).S>+ above-the-line expenditure 线上项目支出；经常预算支出
JdA3O{mT) above-the-line receipt 线上项目收入；经常预算收入
e^Lt {/ ABSA Asia Limited 南非联合亚洲有限公司
`n`aA)|< absolute change 绝对数值变更
ef(OhI X absolute expenditure 实际开支
7TG Lt z absolute guideline figure 绝对准则数字
^U@E rc#d absolute interest 绝对权益
; 1woTAuD absolute order of discharge 绝对破产解除令
6
g`Y~ii absolute profit margin 绝对利润幅度
J@ pCF@' absolute value 实值；绝对值
M hj.3nN absolutely vested interest 绝对既得权益
km# Rh^ absorbed cost 已吸收成本；已分摊成本
oSqkAAGz\ absorption 吸收；分摊；合并
79Si ^n1\ absorption rate 吸收率；摊配率；分摊率
UZRCJ ACB Finance Limited 亚洲商业财务有限公司
C{Er% acceptable form of reciprocity 合理的互惠条件
O'<cEv'B* acceptable rate 适当利率；适当汇率
g_t1(g*s acceptance agreement 承兑协议
SAw. 6<Wy- acceptance for honour 参加承兑
l?L P:;S acceptor 承兑人；接受人；受票人
Lr` G . e acceptor for honour 参加承兑人
El`f>o+EJ accident insurance 意外保险
aY@st]p Accident Insurance Association of Hong Kong 香港意外保险公会
= ^A/&[&31 accident insurance scheme 意外保险计划
z>./lu\ accident year basis 意外年度基准
+oMe\wYR$r accommodation 通融；贷款
q`DilZ]S accommodation bill 通融票据；空头票据
h$y0>eMWs accommodation party 汇票代发人
)'gO?cN account balance 帐户余额；帐户结余
C'j E'B5b account book 帐簿
Qh.
:
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J+6bp0RIh account current book 往来帐簿
/6@Wm? `DB account of after-acquired property 事后取得的财产报告
_; ]. account of defaulter 拖欠帐目
8g C Q0w< account payable 应付帐款
P~"`Og+ account payee only [A/C payee only] 只可转帐；存入收款人帐户
A~UDtXN*4 account receivable 应收帐款
x_TtS| account receivable report 应收帐款报表
,k5b,}tN account statement 结单；帐单；会计财务报表
Q:~>$5Em5 account title 帐户名称；会计科目
%4rPkPAtrp accountant's report 会计师报告
8 m
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}28,fb
/ accounting and auditing procedure 会计与审计程序；会计与核数程序
F)g.xQ Accounting Arrangements 《会计安排》
92HxZ*t7km accounting basis 会计基础
d;10[8:5= accounting by Official Receiver 破产管理署署长呈交的帐目
g` QbJ61a Accounting Circular 《会计通告》
]ZOzqh_0C accounting class 会计类别
OCVF+D : accounting date 记帐日期；会计结算日期
E
_DSf accounting for money 款项核算
[J.-gN$X@ Accounting Officer 会计主任
zS ##YR accounting period 会计报告期；会计期
m;" i4! accounting policy 会计政策；会计方针
=9ISsI\Y6 accounting practice 会计惯例
e+5]l>3)f accounting principle 会计准则
K 6Gri>Um accounting record 会计记录
fhZD[m#D accounting report 会计报告
\f7A j > Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3Vj,O?(Z Accounting Society of China 中国会计学会
M4 :}`p=
accounting statement 会计报表
V=,VOw4 accounting system 会计制度；会计系统
u.s-/ g accounting transaction 会计事项；帐务交易
$ zvqjT:> accounting treatment 会计处理
^" ! j m accounting year 会计年度
]M;aVw<! accretion 增值；添加
tzeS D C accrual 应计项目；应累算数目
.(8sa8{N accrual basis 应计制；权责发生制
V:w=h >z8 accrual basis accounting 应计制会计；权责发生制会计
-gpF% g`H accrue 应累算；应计
mnM!^[|z accrued benefit 应累算利益
*[eh0$ accrued charges 应计费用
,mE*k79L6 accrued cumulative preference share dividend 应累算的累积优先股股息
P` K?k< accrued expenses 应累算费用
AW+ q# Is accrued interest payable 应付利息；应计未付利息
+EWfsKz accrued interest receivable 应收利息；应计未收利息
D<2| &xaR accrued right 累算权益
.l- >O-= accruing profit 应累算的利润
:>K=kZ=k accumulated fiscal reserve 累积财政储备
_lE0_X|d accumulated profit 累积利润；滚存溢利
$0MP*TFWa accumulated reserve 累积储备
~#b&UR accumulation of surplus income 累积收益盈余
Z+< zKn} acquired assets 既得资产
*y;(c)_w/% acquisition 收购；购置；取得
A:3:Cr acquisition cost 购置成本
9 aE!!
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-n Q :RHnd acquisition of 100% interest 收购全部股权
d|9B3I*I acquisition of control 取得控制权
Lit@ m2{\ acquisition of fixed assets 购置固定资产
;{e ;6Hq acquisition of shell “买壳”
9(>l trA acquisition price 收购价
xCOC5f5*@ act of God 天灾
CR-6}T acting partner 执事合伙人
9*+%Qt,{B active market 买卖活跃的市场；交投畅旺的市场；旺市
XD 8MF)$9 active partner 积极参与的合伙人
#UcqKq active trading 交投活跃
+([
iC L actual circulation 实际流通
D4x~Vk%H actual cost 实际成本
x*A_1_A actual expenditure 实际开支；实际支出
3UIR^Rh+ actual income 实际入息；实际收入；实际收益
gt9 {u"o actual market 现货市场
^uu)| actual price 现货价；实际价格
Olg@ Ri actual profit 实际利润
{/x[" 2a1 actual quotation 实盘；实际价位；实际报价
52$7vYMto actual year basis 按实际年度计算
"]dNN{Wka actuals 实货
,rB"ag ! actuarial investigation 精算调查
[4qx+ypT actuarial principle 精算原则
~
l'dpg actuarial report 精算师报告
l0m\ 2Ttf Actuarial Society of Hong Kong 香港精算学会
$~|#Rz%v actuarial valuation 精算师估值
_z<y]?q actuary 精算师
.CClc(bO_/ ad referendum agreement 暂定协议；有待覆核的协定
s.E}x v ad valorem duty 从价税；按值征税
|uT&`0T'e` ad valorem duty system 从价税制
Kzw )Q ad valorem fee 从价费
wsyG~^> ad valorem tariff 从价关税
6[<*C? additional allowance 额外免税额
l%?D%'afN additional amount for unexpired risk 未过期风险的额外款额
/N`l
z>^~ additional assessable profit 补加应评税利润
TS9=A1J # additional assessment 补加评税
i9.~c nk additional commitment 额外承担
ZX0Z N2 ] additional commitment vote 额外承担拨款
6]%79?'A additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Mb6 #97 additional dependent parent allowance 供养父母额外免税额
yB &+2 additional provision 额外拨款
mr+J# additional stamp duty 附加印花税
f((pRP additional tax 补加税罚款；补加税款
\(PC#H% Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@iZ"I i &+ adjudged bankrupt 被裁定破产
Cz2OGM*mz? adjudicated bankrupt 裁定破产人
?d*0-mhQ, adjudication fee 裁定费；评定印花税额手续费；评估契据费
GUJaeFe adjudication of bankruptcy 裁定破产；宣告破产
8:%=@ p>$ adjudication of insolvency 裁定无力偿还债务
?qeBgkL(B^ adjusted actual 经调整的实数；调整后的实数
=|l KB; adjusted current assets 经调整的流动资产；调整后的流动资产
NzmVQ-4 adjusted figure 经调整的数字；调整后的数额
km; M!}D adjusted liabilities 经调整的负债；调整后的负债
?NZKu6 adjusted loss 经调整的亏损；调整后的亏损
P&@:'' 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
}*{@-v|_R adjusted profit 经调整的利润；调整后的利润
"#4p#dM0e adjusted surplus 经调整的盈余额；调整后的盈余额
D{&0r.2F adjusted value 经调整的价值；调整后的价值
8#OcrJzC adjustment 调整；修订；理算〔保险〕
-uDB# ?q:W adjustment centre 调剂中心
D@V1}/$UoN adjustment lag 调整过程的时间差距；调整时差
'2u( fLq3h adjustment mechanism 调整机制
xS) njuq4 adjustment of loss 亏损调整
`.f
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| fMjg'%{} adjustment range 调整幅度
"5]Fl8c?
administered exchange rate 受管制汇率
_`>F>aP Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
D}SYv})Ti administration expenses 行政费用
&C eG4_Mi administration fee 手续费；行政费
7q&//*%yF administration in bankruptcy 破产管理
9]AiaV9 administration order 遗产管理令
*t{$GBP administrator 管理人；遗产管理人
i,Yq
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x/NR_~Rnk admission of debt 债项承认书
qRg^Bp'VD# admission of proof 接纳债权证明
TO.71x| advance 放贷款项；垫付款项；预支款项；预付款项
H+:SL $+<o advance account 暂支帐目；预付款帐户
pu(a&0 advance compensation 预付补偿金
sp4J%2b advance from shareholder 股东垫款
-e"~UDq` advance pending reimbursement 预支以待日后付还
y$VYWcFE advanced economy 先进经济体系
+~O 0e-d advancement 预付；预付财产
m>C}T advances warrant 垫款令
8SvPDGu `] advancing 贷出
^`Tns6u> adverse balance 逆差
~c~$2Xo adverse exchange 逆汇
T~%}(0=m advertisement addressed to shareholders 在报章刊登的致股东通告
M+<xX) advice for collection 托收通知书
W+[XNIg5 advice of drawing 提款通知书；汇票通知书
^goa$ uxU advice of payment 付款通知
tZS -e6*S Advisory Committee [Securities and Futures Commission]
Ju""i4 谘询委员会〔证券及期货事务监察委员会〕
EP.nVvuL Advisory Committee on Diversification 经济多元化谘询委员会
:` >|N| i affidavit 誓章；遗产申报誓章
V[<]BOM \v affidavit of no receipt 述明无收款的誓章
j?&Rf,,% affiliate 联号；联营公司；附属公司
2 %YtMkC5 affiliated company 附属公司；联号；联营公司
> uS?Nz5/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
B+G,v:)R6z affordability 负担能力
{EKzPr/ African Development Bank [AfDB] 非洲开发银行
cd36f26`"w after-acquired property 事后取得的财产
MTZbRi6z after-hours dealing 市后交易
$sDvE~f0n after-tax profit 税后盈利；税后利润；税后溢利
j9 zK=eG agency agreement 代理协议
]UG+<V
, : agency expenses 代理机构的开支
]Mu
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74VN3m Agency Law 《代理法》
3[kY:5- agent 代理人；承销人
Mp=2 }d%P agent of company 公司代理人
HZB U?{ agent's fee 代理人费；经纪费
p@H]F< aggregate 总计；总数；总体数字
c+PT"/3 aggregate amount 总款额；总额
+@]b}W aggregate assets and liabilities 总体资产与负债
@SREyqC4 aggregate at constant price 按固定价格计算的总体数字
Vvuw gJX aggregate demand 总需求
+.N3kH aggregate gross position 总持仓量
0MK|spc aggregate limit 总限额
`8Y& KVhu aggregate of salaries tax 合计薪俸税
[AzQP!gi aggregate performance 总体表现；总体业绩
Y>KRI2](< aggregate supply 总体供应
M)Iu' aggregate surplus 总盈余
MWv_BXQ aggregate total 整体总额
?{s!.U[T@ aggregate value 总值；合计价值
yc.Vm[! aggregated basis 合计基准
% AqUVt9} aggregated net chargeable income 合计应课税入息实额
w%=Gd A= aggregation 合并计算；合计；总和
TrxZS_ aggregation of incomes of husband and wife 夫妇入息合并计算
j4wcxZYY~ aggregation of property 财产的总和
,?Pn-aC + agio 差价；贴水
#J. v[bOWQ 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》
Z% 3] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
vn"2"hPF| 《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》
^,L vQW4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
H"|xG;cf 《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》
8 2% ~WQnS Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#s JE{Tb 《香港政府和大韩民国政府关于相互促进和保护投资协定》
p[BF4h{E agreement for a settlement 授产协议
kt8P\/~*i agreement for assignment 转让协议
"(y",!U@ agreement for sale 售卖协议；买卖协议
- TKS`,# agreement for sale and purchase 买卖协议
70p1&Y7or agreement for the payment of interest 支付利息协议
8X=cGYC# agreement for the repayment of money 还款协议
TRwlUC3hQ agreement of reinsurance 再保险协议
B .p&,K Agricultural Bank of China 中国农业银行
l6Hu(.Ls;j air passenger departure tax 飞机乘客离境税
(~F{c0 \C Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O5HK2Xg,C airport tax 机场税
V5y8VT=I
alcohol duty 酒精税
hC ^| alienation 让与；让渡；转让
1iq,Gd-G. alimony 生活费；赡养费
<7HVkAa All Ordinaries Index [AOI] 所有普通股指数
J&4QI( b. all risks 全险；综合险
S pxkB! All Sales Record for Stock Market 《股票市场成交报告》
c$),/0td| Allied Capital Resources Limited 新联财务有限公司
5mB%Xh;bg all-items index [Consumer Price Index] 总指数〔消费物价指数〕
]>fAV(i x allocation letter 拨款信件
tx}} Kd allocation of fund 分配款项；预留款项
"0o1M\6Z allocation of profit 利润分配；溢利分配
aY 8"Sw|4 allocation warrant 拨款令
>jEn>H? allotment 分配；配股
Xz)UH< allotment notice 股份配售通知；配股通知
'Eds0"3 allotment of shares 股份分配
-x~h.s, allowable 可获宽免；免税的
m9bR
%j allowable business loss 可扣除的营业亏损
*<k8H5z8] allowable expenses 可扣税的支出
;K<e]RI;? allowance 免税额；津贴；备抵；准备金
F&US-ce:M allowance for debts 债项的免税额
fUQuEh5_ allowance for depreciation by wear and tear 耗损折旧免税额
q[4{Xh allowance for funeral expenses 殡殓费的免税额
\F]X!#&+ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
)(~s-x^\z@ allowance for repairs and outgoings 修葺及支出方面的免税额
o JC-? allowance to debtor 给债务人的津贴
Og Jd^ alteration of capital 资本更改
s( 56aE alternate trustee 候补受托人
}qy,/<R amalgamation 合并
OjxaA[$ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(9:MIP ambit of charges 征税范围；收费范围
9"Vch;U$ amended valuation 经修订的估值
O9OD[V Zk American Commodities Exchange 美国商品交易所
1qW Iku American Express Bank Limited 美国运通银行
K*; e>{p American Stock Exchange 美国证券交易所
hn9'M!*:O amortization 摊销
m&/{iCwp amount due from banks 存放银行同业的款项
9"mO jL amount due from banks abroad 存放海外银行同业的款项
;V(- ;O amount due from holding companies 控股公司欠款
} ).rD amount due from local banks 存放本港银行同业的款项
mG4myQ?$ amount due to banks 银行同业的存款
,a t"Q$)T amount due to banks abroad 海外银行同业的存款
n<
UuVu amount due to holding companies 控股公司存款
5wM*(H^c[ amount due to local banks 本港银行同业的存款
Uc,D &Og amount due to outport banks 外埠银行同业的存款
6^U8U tx amount for note issue 发行纸币的款额
_DPWp,k<~ amount of bond 担保契据的款额
0r?975@A amount of consideration 代价款额
Oo'IeXQ9( amount of contribution 供款数额
Y< ('G5A amount of indebtedness 负债款额
q) %F#g amount of principal of the loan 贷款本金额
"Y(s tRa amount of rates chargeable 应征差饷数额
yl| ?+ amount of share capital 股本额
MhMY"bx8 amount of sums assured 承保款额
)cA#2mlS'1 amount of variation 变动幅度
dQ6:c7hp>D amount of vote 拨款数额
|J: n' } amount payable 应付款额
z-<091, amount receivable 应收款额
M@$} Og Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/D OV/>@5% analysis 分析
om %L>zfB ancillary risk 附属风险
);T0 n annual account 周年帐目；周年帐目报表；年度决算；年结
C^ngdba\ annual accounting date 年结日期
,|hM`<" ? annual allowance 每年免税额；年积金；年度津贴；年津
,lK= m~ annual balance 年度余额
r[xj,eIb annual disposable income 每年可动用收入
\_?A8F annual estimates 周年预算
V wfeaDJw annual fee 年费
[fF0Q a - annual general meeting 周年大会
r':wq annual growth rate 年增率；每年增长率
:s8^nEK annual long-term supplement 长期个案每年补助金
K)z{R n annual pensionable emolument 可供计算退休金的年薪
\lj.vzD-A annual report 年报
r* #ApM"L Annual Report on the Consumer Price Index 《消费物价指数年报》
.! uXhF' annual return 周年报表；周年申报表；每年报税表格
:1h1+b@, Annual Return Rules 《周年报表规则》
S~BBBD annual review of consumer prices 每年消费物价回顾
SMHQo /c r annual roll-forward basis 逐年延展方式
MD(? Wh annual salary 年薪
[J0f:&7\ annual statement 年度报表；年度决算表
>TSPEvWc 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
eF ]`?AeWQ annuitant 年金受益人
P { YUW~ annuity 年金
GE;S5 X]X annuity contract 年金合约
H#pl &/+ annuity on human life 人寿年金
@tQu3Rq@ antecedent debt 先前的债项
3vx5dUgl, ante-dated cheque 倒填日期支票
)?35!s6 anticipated expenditure 预期开支
6H+'ezM anticipated net profit 预期纯利
Rf *we+ anticipated revenue 预期收入
f681i(q" anti-inflation measure 反通货膨胀措施
cM&5SyxiuE anti-inflationary stance 反通货膨胀立场
on?<3 eED apparent deficit 表面赤字
+/u)/ey apparent financial solvency 表面偿债能力
E`#m0Q(8 apparent partner 表面合伙人
h`O "]2 application for personal assessment 个人入息课税申请书
Z05kn{<a8 application of fund 资金应用
IXE`MLc application to release as liquidator and to destruct the books of accounts and documents
?f@g1jJP 申请免除清盘人职务及毁灭帐簿与文件
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?aCVa appointed actuary 委任精算师
rG7E[kii appointed auditor 委任核数师；委任审计师
;pk4Voo$ appointed trustee 委任的受托人
e qvbDva^ appointer 委任人
8 MIn~ apportioned pro rata 按比例分摊
uw'>tb@ apportionment 分配；分摊
>< <(6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>eX& HS oy apportionment formula 分摊方程式
GM&< ?K1 apportionment of estate duty 遗产税的分摊
HgH\2QL3& appraisal 估价；评估
= MQpYX appreciable growth 可观增长
0ws1S(pq appreciable impact 显着影响
SU,S1C_q8 appreciable increase 可观增长
gc~nT/lfK appreciation 增值；升值
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nB appreciation against other currencies 相对其他货币升值
Ul"9zTH appreciation of the exchange value of Hong Kong dollar 港元汇值上升
50,`=Z appreciation tax 增值税
[ .] x y appropriation 拨款；拨用；拨付
5%H(AaG*q appropriation account 拨款帐目
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yD Appropriation Bill 拨款法案
m]C|8b7Y appropriation-in-aid system 补助拨款办法
Gn*cphb approved assets 核准资产
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E*/E approved basket stock 认可一篮子证券
s 98Jh(~ approved budget 核准预算
;#'YO1`gf3 approved charitable donation 认可慈善捐款
,1xX`: approved charitable institution 认可慈善机构
#cHH<09 rl approved currency 核准货币；认可货币
9o)sSaTx= approved estimates 核准预算
@Z0?1+k approved estimates of expenditure 核准开支预算
Q 7< %_a approved overseas insurer 核准海外保险人
;E,^bt<U approved overseas trust company 核准海外信托公司
Q]44A+M] approved pooled investment fund 核准汇集投资基金
2x PkQOj3 approved provident fund scheme 认可公积金计划
_=%F6}TE approved provision 核准拨款
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8vnB# approved redeemable share 核准可赎回股份
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approved retirement scheme 认可退休金计划
ie<zc+*rW approved subordinated loan 核准附属贷款
tX'`4!{@+ arbitrage 套戥；套汇；套利
X#;n Gq)5 arbitrageur 套戥者；套汇者
4XL$I*;4 arbitrary amount 临时款项
z L8Z8eh"> arrangement 措施；安排；协定
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=`-w arrears 欠款
k2bjBAT arrears of pay 欠付薪酬
n $Nw/ Vm arrears of revenue 逾期未收税款；逾期未收的帐项
r"E%U:y3P articles of association 组织章程；组织细则；组织章程细则
ALcin))+B Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+0,'B5 (E ascertainment of profit 确定利润
UC u0Xqf "Asia Clear" “亚洲结算系统”
'3%J hG)# Asia Commercial Bank Ltd. 亚洲商业银行有限公司
1omjP`]|, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
TJYup%q Asian Development Fund [ADF] 亚洲发展基金
rcq^mPdQ Asian dollar bond 亚洲美元债券
G909R> Asian dollar market 亚洲美元市场
EY$Dtb+g8 Asian dollar rate 亚洲美元利率
pm2-F] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
QoLp$1O (y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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n asked price 沽盘；喊价；索价；卖方报价
B#Q` !B4v assessable income 应评税入息
ar& j1"" assessable loss 应评税亏损
C ~e&J&zh assessable profit 应评税利润
_#\e5bE=Z assessable value 应评税值
fyt ODsb> assessed profit 估定利润
n>t&l8g%g assessed value 经评估价值
tLH:'"{zx assessment 评税；评定；估价；评税单
m!22tpb assessment number 评税编号；估价编号
%
w\ assessment of additional tax 补加税评税
]izrr assessment of performance 业绩评估；实绩评价
bEQy5AX Assessor 评税主任
%rFR:w`{ asset price bubbles 资产价格泡沫
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asset-backed securities 具资产保证的证券
>m $jJlAv8 assets accretion 资产增值
/D d.C<F assets and liabilities 资产与负债
W8blHw" assets betterment statement 资产递增表；资产改进表
`}r)0,Z}3 assets lending 实物放款；有抵押贷款
xL&evG# assets of the company passing on the death 死者去世时转移的公司资产
5taR[ukM assets pledged as security for liabilities 用作负债抵押的资产
%* }h{n assets portfolio 资产投资组合
h+gaKh=k+ assets price 资产价格
N_:H kI6 assets quality 资产质素
bA_/ 6r)u assets realization 资产变现
%IA1Y>` assets refinancing arrangement 资产再集资安排
}4uHT.) assets securitization 资产证券化
<wH"{G3? assets situated outside Hong Kong 在香港以外地方的资产
<USK6! -G assets stripping 削减资产；拆卖资产
"U"phLX assets value 资产值
x/fhlf}a}= assignee 承让人
g g0rkg assignment 转让；转让书；转让契
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`x assignment of interest 权益转让
M2kvj'WWq assignment of letters patent and trade mark 专利证书及商标转让
'c&[ kMR assignment of property 物业转让；物业转让书
bIXudE[8zq assignment right 转让权
<<=.;`( /v assignor 转让人
8A jQPDn+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
f]pHJVgFV Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9T\uOaC" associate member 附属会员
@$Xl*WT7 associated body corporate 相联法人团体
@=7[ KM b associated company 相联公司；联属公司
'fK3L<$z#m associated corporation 相联法团
vw'xmzgA Association of Chartered Certified Accountants [ACCA] [United Kingdom]
C6?({
QB@ 公认会计师公会〔英国〕
!"g2F}n Association of Futures Exchange Brokers 香港期货经纪协会
JRw <v4pZ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Ao )\/AR' association of underwriters 承保人组织
ybC0Ee@ assumption of control 接管
aZ,j1j0p assurance 担保；保险；转易；转易书
-l Y,lC>{ assurance of interest 权益的转易
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>Rdsn~l at 19XX price 按一九ＸＸ年价格计算
A _!N,< - at a discount 按赔价计算；按贴水价格计算；打折扣
H9\,;kM) at a premium 按溢价计算；按升水价格计算
"u.'JE;j at call 通知付款；按通知
Zt"#' 1 at constant market price 按固定市价计算
,Y&7` m at constant price 按固定价格计算
Zg*XbX at cost 按成本计算
\wKnX]xGf at current market price 按当时市价计算；按现时市价计算
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9 !4 at current price 按当时价格计算；按现时价格计算
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uZY4}b_ at factor cost 按要素成本计算；按生产要素成本计算
@+6cKP at money-of-the-day price 按付款当日价格计算
mz2 v2ma at or better 按指定或较佳价位〔买卖指令〕
>vR7l&" at par 按面值计算；平价
GI<3L K\ at sight 见票即付
aD&4C -,1 at the close 按收市盘
/;5/7Bvj at the opening 按开市盘
oO3X>y{gN attestation 见证；见证条款
.iV-Y *3< at-the-money option 平价期权
]@I>OcH attorney 受权人；受托代表人
{/|tVc63 attornment 新拥有人承认书
;=UkTn}N?l attributable profit 可归属利润
z',f'3+ attributable share value 可归属股份价值
HEk{!Y Auckland Stock Exchange 奥克兰证券交易所
, rNv} auction 拍卖
Ihd{ tmr< auctioneer 拍卖商
o(gV;>I audit 审计；核数
Gc=uKQ+\V Audit Commission 审计署
o? g9Grk Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
TFNB %| 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〕
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Y{KB audit review 帐目审查
[k]3#<sS Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
czLY+I;V3 audited account 审计帐目；经审计的帐目
pkE4"M!3= audited annual account 经审计的周年帐目
]Pl Ly:( audited balance sheet 经审计的资产负债表
UL.YDU) auditor 核数师；核数主任；审计师
AZE auditor's certificate 核数师证明书；审计师证明书
DC~ 1}|B" auditor's report 核数师报告；审计师报告
T8BewO=} Aussie bond 澳元债券
5^97#;Q;J" austerity budget 紧缩预算
,_UTeW6M Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
1{< r~ Australia All Ordinaries Index 澳洲所有普通股票指数
+w2 ` Australian Dollar [AUD] 澳元
l*z+<c6$_ Australian Options Market 澳大利亚期权市场
KJ 7-Vl> Australian Securities Commission 澳洲证券事务监察委员会
`)tIXMn Australian Society of Certified Practising Accountants 澳洲执业会计师公会
o3X0c6uU Australian Stock Exchange 澳大利亚证券交易所
NdmwQJ7e" Austrian Schilling [ATS] 奥地利先令
uqM=/T^A authentication 认证；鉴证
{pXqw'"1. authority to purchase 委托购买证；委购书
P# |}]oG% authorization 认可；核准；授权；授权书
YmwXA e: authorization by direction 指示授权
:CsrcT= authorization by instruction 指令授权
6IJH%qUx' authorization by warrant 令状授权
]P9 6-x authorization of unit trust 单位信托的认可
pE {yVs authorized agent 指定代理人
k#n% at.g authorized capital 法定资本
/?1^&a authorized clerk 出市员
[a!)w@ I: authorized dealer 认可交易商
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[al authorized financial institution 认可财务机构
6@x^,SA authorized fund 认可基金
@e-2]z authorized fund house 获授权的基金公司；认可基金公司
#]h&GX authorized institution 认可机构
6@VgLa , authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
-br): }f authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
C{>dE:*K^ authorized insurer 获授权保险人；获认可承保人
fizL_`uMqb authorized investment 特准投资项目
iEx4va-j authorized person 获授权人
o;u~Yg authorized representative 获授权代表
**.g^Pyc authorized share capital 法定股本
AHU =`z automated quotation system 自动报价系统
.JBTU>1]_n Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*LEI@ 自动交易系统〔香港期货交易所有限公司〕
} "&Ye automatic adjustment mechanism 自动调整机制
} J`cRDO automatic adjustment system 自动调整系统
O Cn ra Automatic Clearing House 自动票据交换所
\[d~O>k2 automatic exchange rates accumulation system 自动化汇率累集系统
`PT'Lakf;3 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
:eH\9$F`x; automatic teller machine [ATM] 自动柜员机
YH&q5W,KX autopay 自动转帐
-6x h available assets 可用资产
8 q> available fiscal reserve 现存财政储备
m7u" awM^ available profit 可用利润
BZ,{gy7g7X Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Y[s}?Xu]w# average 平均；平均数；海损
Wjli(sT#- average basic salary 平均基本薪金
Ab8Ke|fA average consumer expenditure 平均消费开支；一般消费开支
ovZ!} average cost 平均成本
v\+`n^= average cost of land production 增辟土地平均成本
r)Ja\ ; average daily turnover 平均每日成交额
3U 'l'H, average daily wage rate 平均每日工资率
iikMz|:7U average expenditure pattern 平均开支模式
q7pe\~q average growth rate 平均增长率
M[C )b\ average net fixed assets 固定资产平均净值
uQ%3?bx)T average of relatives 相对价格平均数
S4pEBbV^n average price 平均价格
*=P*b|P"$ average propensity to consume 平均消费倾向；一般消费倾向
[ @2 $W?0i average propensity to save 平均储蓄倾向；一般储蓄倾向
p || mR average rate 平均率
U_RWqKL average revenue 平均收入；平均收益
|-HNH U F average stock 平均库存；平均存货
z 'V$)U$f average yearly rent 平均年租
F<^f6z8 avoidance of double taxation 避免双重课税
QZ+G2$ avoidance of tax 避税
