A:
2 7[e0 j A share Ａ股；甲类股份
p cUccQ abatement of tax 减税；减扣免税额
/ QL<> g ABN AMRO Bank N.V. 荷兰银行
xS/=9l/G above-the-line expenditure 线上项目支出；经常预算支出
'bZw-t!M@ above-the-line receipt 线上项目收入；经常预算收入
n::i$ZUdK ABSA Asia Limited 南非联合亚洲有限公司
=; n>#< absolute change 绝对数值变更
`_/1zL[ absolute expenditure 实际开支
_"D J|j absolute guideline figure 绝对准则数字
}Gb^%1%M absolute interest 绝对权益
1$# r)S[* absolute order of discharge 绝对破产解除令
<oP`\m absolute profit margin 绝对利润幅度
PDc4ok`) absolute value 实值；绝对值
VIGLl'8p absolutely vested interest 绝对既得权益
=&-.] | t absorbed cost 已吸收成本；已分摊成本
tculG|/ absorption 吸收；分摊；合并
| 9 *$6Y absorption rate 吸收率；摊配率；分摊率
D5@}L$ u ACB Finance Limited 亚洲商业财务有限公司
O.Dz} [w acceptable form of reciprocity 合理的互惠条件
bZK`]L[ acceptable rate 适当利率；适当汇率
%NlmLWF. acceptance agreement 承兑协议
.ozBa778u acceptance for honour 参加承兑
>d
.|I& acceptor 承兑人；接受人；受票人
_u_|U acceptor for honour 参加承兑人
Z$Ps_Ik accident insurance 意外保险
v{lDEF@2^N Accident Insurance Association of Hong Kong 香港意外保险公会
v(O@~ 8(I accident insurance scheme 意外保险计划
@DM NL sQ accident year basis 意外年度基准
<.lN'i;( accommodation 通融；贷款
y&4im; X0 accommodation bill 通融票据；空头票据
GQ.akA_( accommodation party 汇票代发人
&SZAe/3+ account balance 帐户余额；帐户结余
"lA$;\& account book 帐簿
\(f82kv account collected in advance 预收款项
]Zay9jD}c- account current book 往来帐簿
)"P.n- aF account of after-acquired property 事后取得的财产报告
Tnf&32 IA account of defaulter 拖欠帐目
wN0?~ account payable 应付帐款
DT;;4- { account payee only [A/C payee only] 只可转帐；存入收款人帐户
Z'^.H3YvL account receivable 应收帐款
b[n6L5P5m2 account receivable report 应收帐款报表
@oh J' account statement 结单；帐单；会计财务报表
'@hnqcqXq account title 帐户名称；会计科目
*"/BD=INv} accountant's report 会计师报告
9<! ??'@f Accountant's Report Rules 会计师报告规则
Y\1& Uk accounting and auditing procedure 会计与审计程序；会计与核数程序
r 3T #Nv Accounting Arrangements 《会计安排》
M tDJ1I% accounting basis 会计基础
:^QV,d<C accounting by Official Receiver 破产管理署署长呈交的帐目
rA_ r$X Accounting Circular 《会计通告》
zS?}3#g0u accounting class 会计类别
| ~D~ #Nz accounting date 记帐日期；会计结算日期
V^9%+L+E5 accounting for money 款项核算
~ te{9/ Accounting Officer 会计主任
/o M&29 jy accounting period 会计报告期；会计期
6 NFLk+kqN accounting policy 会计政策；会计方针
2I4G=jM[ accounting practice 会计惯例
=o"sBVj accounting principle 会计准则
%HZ!s
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X~; *zYd5 accounting report 会计报告
{2|s k9?W Accounting Services Branch [Treasury] 会计事务部〔库务署〕
5= MM^$QG Accounting Society of China 中国会计学会
/KJWo0zo accounting statement 会计报表
T c ;BE accounting system 会计制度；会计系统
9fSX=PVRmQ accounting transaction 会计事项；帐务交易
uTrGb:^ accounting treatment 会计处理
rPW 9lG accounting year 会计年度
%%O_:@9x, accretion 增值；添加
c$hoqi |tD accrual 应计项目；应累算数目
7,9zj1< accrual basis 应计制；权责发生制
c%n% ,R> accrual basis accounting 应计制会计；权责发生制会计
#>$w9}gFi accrue 应累算；应计
| qf8y accrued benefit 应累算利益
t9
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W9SEYkg accrued cumulative preference share dividend 应累算的累积优先股股息
C%Op[ H3 accrued expenses 应累算费用
D GAg#jh accrued interest payable 应付利息；应计未付利息
UB;~Rf( . accrued interest receivable 应收利息；应计未收利息
q*>|EJR^Rw accrued right 累算权益
*UG=dl#F# accruing profit 应累算的利润
P}p6{ accumulated fiscal reserve 累积财政储备
O
>&,h^ accumulated profit 累积利润；滚存溢利
WgV[,( accumulated reserve 累积储备
+7)/SQM5 accumulation of surplus income 累积收益盈余
w\ .z-6G acquired assets 既得资产
<J1$s_^` acquisition 收购；购置；取得
! 3at(+4 acquisition cost 购置成本
dNs <`2m acquisition expenses 购置费用
KI<Vvc m acquisition of 100% interest 收购全部股权
BtWm ZaKi acquisition of control 取得控制权
}xzbg acquisition of fixed assets 购置固定资产
~hA;ji|I acquisition of shell “买壳”
oakm{I|k} acquisition price 收购价
QN m.8c $ act of God 天灾
\?.M1a[ acting partner 执事合伙人
_{?/4ZhA\+ active market 买卖活跃的市场；交投畅旺的市场；旺市
o{QPW active partner 积极参与的合伙人
! }uev active trading 交投活跃
h|=&a0 actual circulation 实际流通
J
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! XNTk]! actual expenditure 实际开支；实际支出
h5# V,$ actual income 实际入息；实际收入；实际收益
le`_ actual market 现货市场
gI~jf- w actual price 现货价；实际价格
G9\@&= actual profit 实际利润
~rU{Q>c actual quotation 实盘；实际价位；实际报价
B,dKpz;kFg actual year basis 按实际年度计算
ODqWXw# actuals 实货
6JL:p{RLi actuarial investigation 精算调查
qg@Wzs7c~ actuarial principle 精算原则
TBqJ.a actuarial report 精算师报告
Mio~CJ"? Actuarial Society of Hong Kong 香港精算学会
"Q@ZS2;A actuarial valuation 精算师估值
!tD,phca~ actuary 精算师
4mzWNr>f b ad referendum agreement 暂定协议；有待覆核的协定
7_#i,|]58 ad valorem duty 从价税；按值征税
=i)k@w_(x ad valorem duty system 从价税制
|2~fO yA+ ad valorem fee 从价费
>;@hA*< ad valorem tariff 从价关税
Piz PsJ|& additional allowance 额外免税额
lF L iW additional amount for unexpired risk 未过期风险的额外款额
M e*] Bh additional assessable profit 补加应评税利润
KI Ua additional assessment 补加评税
wKA c ;! additional commitment 额外承担
pn~$u additional commitment vote 额外承担拨款
\uV;UH7qe additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
FPPGf!Eq additional dependent parent allowance 供养父母额外免税额
nMHs5'_y additional provision 额外拨款
$.@)4Nu! _ additional stamp duty 附加印花税
jlZW!$Iq additional tax 补加税罚款；补加税款
O8:,XTAN Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
LA^H213N| adjudged bankrupt 被裁定破产
A5ps|zidI adjudicated bankrupt 裁定破产人
&Qdd\h# adjudication fee 裁定费；评定印花税额手续费；评估契据费
AiO29< adjudication of bankruptcy 裁定破产；宣告破产
0TI+6 u adjudication of insolvency 裁定无力偿还债务
"i1~YE adjusted actual 经调整的实数；调整后的实数
8 ^N"D7{mO adjusted current assets 经调整的流动资产；调整后的流动资产
l0$
+)FKd adjusted figure 经调整的数字；调整后的数额
3E361?ubM adjusted liabilities 经调整的负债；调整后的负债
Z*|qbu) adjusted loss 经调整的亏损；调整后的亏损
;2; Kq)j_= 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
'
RjFWHAp adjusted profit 经调整的利润；调整后的利润
<4 Jo1 adjusted surplus 经调整的盈余额；调整后的盈余额
WV"{oED adjusted value 经调整的价值；调整后的价值
8V(#S :G35 adjustment 调整；修订；理算〔保险〕
Q04iuhDO: adjustment centre 调剂中心
ewtoAru adjustment lag 调整过程的时间差距；调整时差
@GG Pw9a adjustment mechanism 调整机制
`jb?6;15 adjustment of loss 亏损调整
|EaEdA@T adjustment process 调整过程；调整程序
=e,2/Ep{i adjustment range 调整幅度
8Mq]
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:RW0 < Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
HJ*W3Mg
administration expenses 行政费用
L6O@ q`\z administration fee 手续费；行政费
n'JwT!
A administration in bankruptcy 破产管理
i- E~ZfJ administration order 遗产管理令
%!HmtpS administrator 管理人；遗产管理人
r,x;q administrator of the estate 遗产管理人
XoaB X2 admission of debt 债项承认书
f&B u_r admission of proof 接纳债权证明
!f \y3p*j advance 放贷款项；垫付款项；预支款项；预付款项
E0}jEl/{ advance account 暂支帐目；预付款帐户
0Kjm:x9T advance compensation 预付补偿金
g< Sa{<0 advance from shareholder 股东垫款
.;n<k advance pending reimbursement 预支以待日后付还
V< @]I v advanced economy 先进经济体系
|:tFQ.Z'2 advancement 预付；预付财产
W/uaNp advances warrant 垫款令
08S| $_ advancing 贷出
f[!Q R adverse balance 逆差
SL/ FMYdd adverse exchange 逆汇
O(otI-Lc advertisement addressed to shareholders 在报章刊登的致股东通告
P~:W+!@5v advice for collection 托收通知书
ht S5<+Y advice of drawing 提款通知书；汇票通知书
m(8t |~S advice of payment 付款通知
s]r "-^eS3 Advisory Committee [Securities and Futures Commission]
% ;2x.
谘询委员会〔证券及期货事务监察委员会〕
Nze#u; Advisory Committee on Diversification 经济多元化谘询委员会
#]|9aVrr affidavit 誓章；遗产申报誓章
ge[+/$(1 affidavit of no receipt 述明无收款的誓章
9 frS!AQ affiliate 联号；联营公司；附属公司
d *T;RBk affiliated company 附属公司；联号；联营公司
C BTa9|57 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q7wd9 6G: affordability 负担能力
xU^Flw,4 African Development Bank [AfDB] 非洲开发银行
uM0 z%z 5b after-acquired property 事后取得的财产
cv0 }_<Tyx after-hours dealing 市后交易
g/4.^c after-tax profit 税后盈利；税后利润；税后溢利
K{HRjNda# agency agreement 代理协议
lYeot8 agency expenses 代理机构的开支
X .g")Bt7 agency fee 代理费
)=X8kuB~ Agency Law 《代理法》
0@t/j< 5o agent 代理人；承销人
3e:"tus~ agent of company 公司代理人
gRKmfJ*u agent's fee 代理人费；经纪费
ue$\ i =jw aggregate 总计；总数；总体数字
5HioxHL aggregate amount 总款额；总额
Xt /muV aggregate assets and liabilities 总体资产与负债
<vA^%D<\~ aggregate at constant price 按固定价格计算的总体数字
hsljJvs aggregate demand 总需求
5Y)!q?#H aggregate gross position 总持仓量
fdzD6K ZI aggregate limit 总限额
>=i47-H aggregate of salaries tax 合计薪俸税
2HMlh.R(C aggregate performance 总体表现；总体业绩
Srz.-,2 PF aggregate supply 总体供应
rBk f @ aggregate surplus 总盈余
Q4Q*5> aggregate total 整体总额
'j!7
O+7y aggregate value 总值；合计价值
kN;l@> aggregated basis 合计基准
*Rj>// A aggregated net chargeable income 合计应课税入息实额
(9$/r/-a aggregation 合并计算；合计；总和
#Qy*zU#9 aggregation of incomes of husband and wife 夫妇入息合并计算
>\$ qF aggregation of property 财产的总和
gNzQ"W= agio 差价；贴水
nKh._bvfX 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》
kkFE9:[-c& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6A/Nlk. 《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》
Zcz)FP# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$d!Sl
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7Z"mVh} Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Lqbu] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+?(2-RBd agreement for a settlement 授产协议
n4ce)N@ agreement for assignment 转让协议
<<w $ Ur agreement for sale 售卖协议；买卖协议
"a6
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lbgnO s, agreement for the payment of interest 支付利息协议
>3X!c"#l agreement for the repayment of money 还款协议
%dS7u $Rnh agreement of reinsurance 再保险协议
(ZjIwA9> Agricultural Bank of China 中国农业银行
?Gj$$IAe air passenger departure tax 飞机乘客离境税
.7Ys@;>B Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@=b 0>^\m airport tax 机场税
C&3#'/& alcohol duty 酒精税
#*
S0d1 alienation 让与；让渡；转让
)AqM? FE4R alimony 生活费；赡养费
B.K" 1o All Ordinaries Index [AOI] 所有普通股指数
VE6T&fz` all risks 全险；综合险
yK0Q, All Sales Record for Stock Market 《股票市场成交报告》
#v')iR"
Allied Capital Resources Limited 新联财务有限公司
{ `KgyC W: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
^Q4w<s X' allocation letter 拨款信件
||}|=Sz allocation of fund 分配款项；预留款项
<Ky\ ^ allocation of profit 利润分配；溢利分配
1?)<*[ allocation warrant 拨款令
I1&Z@ [ allotment 分配；配股
<k5Fl vE2 allotment notice 股份配售通知；配股通知
McxJ C< allotment of shares 股份分配
_W ]2~9 allowable 可获宽免；免税的
.?_wcp= allowable business loss 可扣除的营业亏损
\ %E Zg allowable expenses 可扣税的支出
:4<+)r26 allowance 免税额；津贴；备抵；准备金
s>"=6 gb allowance for debts 债项的免税额
2s y{ allowance for depreciation by wear and tear 耗损折旧免税额
ph30 /*8 allowance for funeral expenses 殡殓费的免税额
|I7P 0JqP allowance for inflation 为通货膨胀而预留的款项；通胀准备金
X`:(-3 T allowance for repairs and outgoings 修葺及支出方面的免税额
xp1
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R?>a UFM alteration of capital 资本更改
-t?S:9 [w alternate trustee 候补受托人
q!""pr<n amalgamation 合并
^Cyx "s't ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
x7l)i!/$ ambit of charges 征税范围；收费范围
2#*Bw= amended valuation 经修订的估值
g84~d(\? American Commodities Exchange 美国商品交易所
M[R, m_p American Express Bank Limited 美国运通银行
FD#?pVyPn^ American Stock Exchange 美国证券交易所
CTR|b}! amortization 摊销
Zx55mSfx: amount due from banks 存放银行同业的款项
doP4N6 amount due from banks abroad 存放海外银行同业的款项
E`iT>+LG< amount due from holding companies 控股公司欠款
EFf<| v amount due from local banks 存放本港银行同业的款项
mh.0%
9`9 amount due to banks 银行同业的存款
~ceGx amount due to banks abroad 海外银行同业的存款
gJ c5Y amount due to holding companies 控股公司存款
mv SNKS amount due to local banks 本港银行同业的存款
=a?l@dI] amount due to outport banks 外埠银行同业的存款
{.H}+ @0 amount for note issue 发行纸币的款额
|vTirZP amount of bond 担保契据的款额
5D-xm$8C amount of consideration 代价款额
K,|Gtaa~ amount of contribution 供款数额
s3_i 5,y amount of indebtedness 负债款额
2[9hl@=% amount of principal of the loan 贷款本金额
Trbgg amount of rates chargeable 应征差饷数额
(Y,
@- V amount of share capital 股本额
emw3cQ amount of sums assured 承保款额
z.]t_`KuF9 amount of variation 变动幅度
HG=!#-$9 amount of vote 拨款数额
'8i
np[_ amount payable 应付款额
Kdx?s;i amount receivable 应收款额
,, ]y 8P Amsterdam Stock Exchange 阿姆斯特丹证券交易所
tV*g1)'zX analysis 分析
i layU ancillary risk 附属风险
_ 9#4 annual account 周年帐目；周年帐目报表；年度决算；年结
H= Yl
@ annual accounting date 年结日期
5$GE 3IER8 annual allowance 每年免税额；年积金；年度津贴；年津
u+[ZWhKUp annual balance 年度余额
?*4&Z.~J annual disposable income 每年可动用收入
6g@j,iFy annual estimates 周年预算
:5U(}\dL{ annual fee 年费
2 p@Rr7 annual general meeting 周年大会
h k(2,z annual growth rate 年增率；每年增长率
3UD_2[aqN( annual long-term supplement 长期个案每年补助金
f Nm
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e0j*e 7$ annual report 年报
k-Jj k3 Annual Report on the Consumer Price Index 《消费物价指数年报》
<|hv H annual return 周年报表；周年申报表；每年报税表格
HP . j. Annual Return Rules 《周年报表规则》
6;I&{9 annual review of consumer prices 每年消费物价回顾
pL.r
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S<88>|&n] annual salary 年薪
&Zd{ElM annual statement 年度报表；年度决算表
m, Q<4' 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
H:,rNaz7D^ annuitant 年金受益人
Z)62/`C) annuity 年金
C% }FVO\c annuity contract 年金合约
2Ev~[Hb . annuity on human life 人寿年金
o8
q@rwu3 antecedent debt 先前的债项
:~ zK0v" ante-dated cheque 倒填日期支票
9i yNR ! anticipated expenditure 预期开支
UR1U; k anticipated net profit 预期纯利
7 AV !v` anticipated revenue 预期收入
u{ JAC! anti-inflation measure 反通货膨胀措施
T1M4@j anti-inflationary stance 反通货膨胀立场
8.{5c6G apparent deficit 表面赤字
}j+Z F'# apparent financial solvency 表面偿债能力
iZg v
VH apparent partner 表面合伙人
="d}:Jl application for personal assessment 个人入息课税申请书
) ( PA:j application of fund 资金应用
r$=iM:kERC application to release as liquidator and to destruct the books of accounts and documents
%$`pD
I ) 申请免除清盘人职务及毁灭帐簿与文件
I Zi1N appointed actuary 委任精算师
3 5B0L.R appointed auditor 委任核数师；委任审计师
fk#SD "iJ appointed trustee 委任的受托人
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appointer 委任人
A$;U*7TJuO apportioned pro rata 按比例分摊
tP"C >#LO apportionment 分配；分摊
xo6-Y=c8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Iy8Ehwejd apportionment formula 分摊方程式
K> lA6i7? apportionment of estate duty 遗产税的分摊
%^2LTK(P appraisal 估价；评估
*S:^3{.m= appreciable growth 可观增长
&P&M6v+ appreciable impact 显着影响
Zh{Pzyp appreciable increase 可观增长
yJppPIW^ appreciation 增值；升值
B r`Xw^S appreciation against other currencies 相对其他货币升值
&h`s:Y appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[Sg1\UTl appreciation tax 增值税
&Jk0SUk MP appropriation 拨款；拨用；拨付
8JJqEkQ appropriation account 拨款帐目
Fv.}w_ Appropriation Bill 拨款法案
%g kR G66 appropriation-in-aid system 补助拨款办法
h-<('w:A approved assets 核准资产
5^ARC^v approved basket stock 认可一篮子证券
i`FevAx;[m approved budget 核准预算
FU;Tv ). approved charitable donation 认可慈善捐款
wta\C{{ approved charitable institution 认可慈善机构
? Z.p.v approved currency 核准货币；认可货币
-3_-n *k! approved estimates 核准预算
)0j^Fq5[+ approved estimates of expenditure 核准开支预算
rs]%`"&= approved overseas insurer 核准海外保险人
g&`e2 |[7 approved overseas trust company 核准海外信托公司
#[qmhU{s approved pooled investment fund 核准汇集投资基金
k9~NIvnB` approved provident fund scheme 认可公积金计划
!L2R0Y:a approved provision 核准拨款
L1VUfEG- approved redeemable share 核准可赎回股份
l"f.eo0@7 approved regional stock 认可地区性证券
d2Z5HFtY approved retirement scheme 认可退休金计划
4sP0oe[h approved subordinated loan 核准附属贷款
PL@hsZty~c arbitrage 套戥；套汇；套利
UP58Cln* arbitrageur 套戥者；套汇者
X#Y0g`muW arbitrary amount 临时款项
8uP,#D<wZ arrangement 措施；安排；协定
Cf91#% :cN arrears 欠款
I
^?TabL arrears of pay 欠付薪酬
Rf^$?D&^ arrears of revenue 逾期未收税款；逾期未收的帐项
|j^^ *z@ articles of association 组织章程；组织细则；组织章程细则
~-.}]N+([ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
t:eZ`6o$T\ ascertainment of profit 确定利润
I+ rHb<
P% "Asia Clear" “亚洲结算系统”
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^r Asia Commercial Bank Ltd. 亚洲商业银行有限公司
s+#gH@c Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
IX$dDwY|O> Asian Development Fund [ADF] 亚洲发展基金
p^3 ]Q Asian dollar bond 亚洲美元债券
WldlN?[j Asian dollar market 亚洲美元市场
}r j.N98 Asian dollar rate 亚洲美元利率
4c_TrNwP Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
V: f z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
=ps3=D asked price 沽盘；喊价；索价；卖方报价
9.{u2a\ assessable income 应评税入息
({v$!AAv assessable loss 应评税亏损
^
|z|kc assessable profit 应评税利润
O:I U|INq8 assessable value 应评税值
ai)S:2 assessed profit 估定利润
Ew5(U`] assessed value 经评估价值
j1Fy' os"! assessment 评税；评定；估价；评税单
uUB,OmLN assessment number 评税编号；估价编号
v*Ds:1"H-I assessment of additional tax 补加税评税
4w\
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?3D|{ Assessor 评税主任
d&BocJ asset price bubbles 资产价格泡沫
qsOA(+ZP asset-backed securities 具资产保证的证券
\T `InBbf assets accretion 资产增值
wN >k&J assets and liabilities 资产与负债
k |k assets betterment statement 资产递增表；资产改进表
[CL .X il= assets lending 实物放款；有抵押贷款
Hbu8gqu assets of the company passing on the death 死者去世时转移的公司资产
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assets pledged as security for liabilities 用作负债抵押的资产
2&MIt(\- assets portfolio 资产投资组合
Y,w'Op assets price 资产价格
##+|zka!U assets quality 资产质素
ELf cZfJ assets realization 资产变现
8n+&tBq 1 assets refinancing arrangement 资产再集资安排
L. ScC assets securitization 资产证券化
]VtVw^ ir assets situated outside Hong Kong 在香港以外地方的资产
mk(O..)2 assets stripping 削减资产；拆卖资产
4y\qJw)~U assets value 资产值
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eTU&E assignee 承让人
R 4"*<% 1 assignment 转让；转让书；转让契
@}eEV[Lli assignment of interest 权益转让
+;^Ux W assignment of letters patent and trade mark 专利证书及商标转让
xP#vAR assignment of property 物业转让；物业转让书
t2skg assignment right 转让权
!~Gx@Ro assignor 转让人
:)o 4fOJ8 associate 有联系的人；有关连人士；相联者；合伙人；联系人
O=~8+sa Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ZKy)F-yX associate member 附属会员
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||Vv! associated body corporate 相联法人团体
TUHm.!+a associated company 相联公司；联属公司
h sG~xRA\ associated corporation 相联法团
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n* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
pRWEBd1U 公认会计师公会〔英国〕
$mdmuUIy-3 Association of Futures Exchange Brokers 香港期货经纪协会
*j5>2-C & Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
%:2EoX N" association of underwriters 承保人组织
jBZlN Ew assumption of control 接管
!~Vo'ykwx' assurance 担保；保险；转易；转易书
4<}!+X7m assurance of interest 权益的转易
> %h7)}U at 19XX price 按一九ＸＸ年价格计算
5.m&93P at a discount 按赔价计算；按贴水价格计算；打折扣
}<R,)ZV^G at a premium 按溢价计算；按升水价格计算
iO1ir+B\ at call 通知付款；按通知
;;e\"%}@=q at constant market price 按固定市价计算
\d" JYym at constant price 按固定价格计算
h1}U#XV at cost 按成本计算
G &,1 NjSi at current market price 按当时市价计算；按现时市价计算
I@Cq< :+(3 at current price 按当时价格计算；按现时价格计算
:btb|^C at factor cost 按要素成本计算；按生产要素成本计算
lS@0 $ at money-of-the-day price 按付款当日价格计算
MDV<[${ at or better 按指定或较佳价位〔买卖指令〕
qE B3Y54+ at par 按面值计算；平价
sZe$?k | at sight 见票即付
T 8<pb^# at the close 按收市盘
.5L|(B=H at the opening 按开市盘
s?Lx\?T attestation 见证；见证条款
Yc~( W ue at-the-money option 平价期权
tfB}U. attorney 受权人；受托代表人
.#^ta9^t7 attornment 新拥有人承认书
?tzJ7PJ~B attributable profit 可归属利润
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5 attributable share value 可归属股份价值
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="&r Auckland Stock Exchange 奥克兰证券交易所
A*+pGQ auction 拍卖
qt_ocOr auctioneer 拍卖商
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0\Ez} audit 审计；核数
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H{L Audit Commission 审计署
+85#`{ D Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Nq]8p =e 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〕
CD^C}MB audit review 帐目审查
YcQ$n ZAU Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
I0iTa99K audited account 审计帐目；经审计的帐目
LR :PSgy audited annual account 经审计的周年帐目
bn 7"!6 audited balance sheet 经审计的资产负债表
9NF2a)&~ auditor 核数师；核数主任；审计师
_{j'` # auditor's certificate 核数师证明书；审计师证明书
uq z HS>GM auditor's report 核数师报告；审计师报告
rU6F$I= Aussie bond 澳元债券
C@x\ZG5rA austerity budget 紧缩预算
gB7kb$J Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
BF^dNgn+%K Australia All Ordinaries Index 澳洲所有普通股票指数
MzEeDN Australian Dollar [AUD] 澳元
YnR8mVo5Q Australian Options Market 澳大利亚期权市场
U Y >[ Australian Securities Commission 澳洲证券事务监察委员会
^}SP,lg' Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4X-" yQ<U Australian Stock Exchange 澳大利亚证券交易所
CdBpz/ Austrian Schilling [ATS] 奥地利先令
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|+k3O authentication 认证；鉴证
87!D@Xn authority to purchase 委托购买证；委购书
Eep~3U authorization 认可；核准；授权；授权书
yq H authorization by direction 指示授权
.lsD+} authorization by instruction 指令授权
m}UcF oaO authorization by warrant 令状授权
cI Sugk~ authorization of unit trust 单位信托的认可
o*MiKgQ& authorized agent 指定代理人
Xr:gm`[ authorized capital 法定资本
&9Y ^/ W authorized clerk 出市员
'/OcJVSR authorized dealer 认可交易商
@h&:xA56 authorized financial institution 认可财务机构
rn$G.SMgz authorized fund 认可基金
C n"_x authorized fund house 获授权的基金公司；认可基金公司
y^!>'cdV authorized institution 认可机构
YD3jP}Ym authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
yj$$k~@ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"Jahc.I authorized insurer 获授权保险人；获认可承保人
2LfiaHO authorized investment 特准投资项目
z`"*60b authorized person 获授权人
j gvz p authorized representative 获授权代表
SND@#?hiO authorized share capital 法定股本
sL Kk1 A automated quotation system 自动报价系统
,`Keqfx Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
?^whK<"] 自动交易系统〔香港期货交易所有限公司〕
,? >{M automatic adjustment mechanism 自动调整机制
#fYRsVQ automatic adjustment system 自动调整系统
K`=9"v'f+ Automatic Clearing House 自动票据交换所
HVJqDF automatic exchange rates accumulation system 自动化汇率累集系统
&\>=4)HB; Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{MRXK nm;e automatic teller machine [ATM] 自动柜员机
zRU9Q 2Y autopay 自动转帐
d*YVk{s7V available assets 可用资产
{ +~ JTrp available fiscal reserve 现存财政储备
'[Sm w'n6- available profit 可用利润
|}7!'f\M Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
]'NL-8x"> average 平均；平均数；海损
nt&"?
/s average basic salary 平均基本薪金
1[yy/v'q average consumer expenditure 平均消费开支；一般消费开支
4wMZNa<Sx average cost 平均成本
y
Nc@K| average cost of land production 增辟土地平均成本
?gsPHP US average daily turnover 平均每日成交额
j.&Y'C7GOC average daily wage rate 平均每日工资率
o %b6"_~%3 average expenditure pattern 平均开支模式
bm*.*A] average growth rate 平均增长率
&6^ --cc average net fixed assets 固定资产平均净值
XS}-@5TI average of relatives 相对价格平均数
2 16`rQ}z average price 平均价格
2Z-[x9t average propensity to consume 平均消费倾向；一般消费倾向
" MvSF1 average propensity to save 平均储蓄倾向；一般储蓄倾向
nt]'>eX_} average rate 平均率
DPlDuUOd average revenue 平均收入；平均收益
{Gr"lOi*@ average stock 平均库存；平均存货
hgj ]Jr average yearly rent 平均年租
0 <E2^ avoidance of double taxation 避免双重课税
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avoidance of tax 避税
