A:
31cC* A share Ａ股；甲类股份
jIvSjlm I abatement of tax 减税；减扣免税额
U07 G&? / ABN AMRO Bank N.V. 荷兰银行
2SABu796j above-the-line expenditure 线上项目支出；经常预算支出
U@'F9UB` above-the-line receipt 线上项目收入；经常预算收入
| Q|vCWel{ ABSA Asia Limited 南非联合亚洲有限公司
vG2&qjY1 absolute change 绝对数值变更
{J[5 {]Je[ absolute expenditure 实际开支
Qnr7Qnb absolute guideline figure 绝对准则数字
Z H
s' # absolute interest 绝对权益
#Rw9 Iy4 absolute order of discharge 绝对破产解除令
`i"7; _HoV absolute profit margin 绝对利润幅度
c UDo}Yu absolute value 实值；绝对值
Cg]Iz< <bE absolutely vested interest 绝对既得权益
$q p,7RW absorbed cost 已吸收成本；已分摊成本
x$gVEh*k absorption 吸收；分摊；合并
v:xfGA nP absorption rate 吸收率；摊配率；分摊率
O_~vl m<# ACB Finance Limited 亚洲商业财务有限公司
=Z~ nzyaN acceptable form of reciprocity 合理的互惠条件
4Y x\U acceptable rate 适当利率；适当汇率
Vmb `%k20' acceptance agreement 承兑协议
naaww acceptance for honour 参加承兑
L2WH-XP= acceptor 承兑人；接受人；受票人
%=G*{mK acceptor for honour 参加承兑人
,x] xt g? accident insurance 意外保险
FHv^^u'@ Accident Insurance Association of Hong Kong 香港意外保险公会
+`p@md2L1 accident insurance scheme 意外保险计划
?z/ )Hkw accident year basis 意外年度基准
2 $ @N4 accommodation 通融；贷款
F?jFFw im accommodation bill 通融票据；空头票据
/ t $J<bU accommodation party 汇票代发人
E4; @P']` account balance 帐户余额；帐户结余
$ KAOJc4< account book 帐簿
R>CIE L account collected in advance 预收款项
R{0nk account current book 往来帐簿
]A]EED.ZH account of after-acquired property 事后取得的财产报告
= VFPZ account of defaulter 拖欠帐目
g q`S` account payable 应付帐款
a}#8n^2 account payee only [A/C payee only] 只可转帐；存入收款人帐户
y$h.k"x` account receivable 应收帐款
='U>P(
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!h[xeLlU account statement 结单；帐单；会计财务报表
tpQ?E<O account title 帐户名称；会计科目
Oh]RIWL accountant's report 会计师报告
KN \*|) Accountant's Report Rules 会计师报告规则
tUXly|k accounting and auditing procedure 会计与审计程序；会计与核数程序
%7vjYvo> Accounting Arrangements 《会计安排》
+jifbf- accounting basis 会计基础
wx]r { accounting by Official Receiver 破产管理署署长呈交的帐目
i7#PYt Accounting Circular 《会计通告》
\]7i-[ accounting class 会计类别
M0$wTmX M accounting date 记帐日期；会计结算日期
O
S% accounting for money 款项核算
Pr_$%x9D Accounting Officer 会计主任
J 6%CF2 accounting period 会计报告期；会计期
}r _d{nhi accounting policy 会计政策；会计方针
A-GU:B accounting practice 会计惯例
~REP@!\r^ accounting principle 会计准则
)o [Jxu' accounting record 会计记录
$6Az\Iu * accounting report 会计报告
^W)h=49PN Accounting Services Branch [Treasury] 会计事务部〔库务署〕
m_;<7W& p] Accounting Society of China 中国会计学会
-z6{! accounting statement 会计报表
|OarE 2 accounting system 会计制度；会计系统
`= FDNOwp accounting transaction 会计事项；帐务交易
yG~7Xo5 accounting treatment 会计处理
YuV g/ '= accounting year 会计年度
'qt+.vd accretion 增值；添加
\]$TBN
dJ4 accrual 应计项目；应累算数目
Hi5 }s
accrual basis 应计制；权责发生制
bayDdR4T accrual basis accounting 应计制会计；权责发生制会计
z!>
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</@3}rfUPg accrued benefit 应累算利益
wB0K e accrued charges 应计费用
~IIlCmMl, accrued cumulative preference share dividend 应累算的累积优先股股息
f0Zn31c^ accrued expenses 应累算费用
;G\RGU~ accrued interest payable 应付利息；应计未付利息
jDKL}x accrued interest receivable 应收利息；应计未收利息
oy<
q;' accrued right 累算权益
Vh o3I[C accruing profit 应累算的利润
:0o,pndU accumulated fiscal reserve 累积财政储备
S#g=;hD accumulated profit 累积利润；滚存溢利
{=A8kgt accumulated reserve 累积储备
Bq
9 Eu1 accumulation of surplus income 累积收益盈余
*B ]5K{N acquired assets 既得资产
XI8rU) q acquisition 收购；购置；取得
}p$@.+ acquisition cost 购置成本
1 ^q~NYTK acquisition expenses 购置费用
#\Ls M
~, acquisition of 100% interest 收购全部股权
@Q#<-/ acquisition of control 取得控制权
KBSO^<7 acquisition of fixed assets 购置固定资产
Vub ($ acquisition of shell “买壳”
=bDy :yY} acquisition price 收购价
R3\o LT4 act of God 天灾
JS{trqc1d acting partner 执事合伙人
= U)e_q active market 买卖活跃的市场；交投畅旺的市场；旺市
h|Os T active partner 积极参与的合伙人
z:a%kZQ!0 active trading 交投活跃
6B .x= actual circulation 实际流通
`zmj iC actual cost 实际成本
[\ALT8vC?m actual expenditure 实际开支；实际支出
Qe,aIh actual income 实际入息；实际收入；实际收益
t;2\(_A actual market 现货市场
%M
KZ':m actual price 现货价；实际价格
hantGw | actual profit 实际利润
//W7$DYEG actual quotation 实盘；实际价位；实际报价
z3+7gp+I; actual year basis 按实际年度计算
+;*dFL actuals 实货
|^ ! actuarial investigation 精算调查
CpG]g>]L&[ actuarial principle 精算原则
G$T #ql actuarial report 精算师报告
C!%\cy%Xj Actuarial Society of Hong Kong 香港精算学会
} 63Qh}_Y actuarial valuation 精算师估值
+#Q\;; FNP actuary 精算师
hCvK2Xu ad referendum agreement 暂定协议；有待覆核的协定
Aq~}<qkIF+ ad valorem duty 从价税；按值征税
N# ?}r>W3 ad valorem duty system 从价税制
Rz\:)<G ad valorem fee 从价费
|2'u@<(Z/ ad valorem tariff 从价关税
Z&w/J P? additional allowance 额外免税额
o{n)w6P{R, additional amount for unexpired risk 未过期风险的额外款额
Q^c)T>OAI additional assessable profit 补加应评税利润
A.@/~\ additional assessment 补加评税
YA, vT[kX additional commitment 额外承担
YrRD3P.P additional commitment vote 额外承担拨款
X oZPz additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
d=J$H < additional dependent parent allowance 供养父母额外免税额
MfJ8+3@K additional provision 额外拨款
rr;p; additional stamp duty 附加印花税
t!S ja additional tax 补加税罚款；补加税款
#MwNyZ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
45+w)Vf! adjudged bankrupt 被裁定破产
6~#$bp^- adjudicated bankrupt 裁定破产人
%; 0l1X adjudication fee 裁定费；评定印花税额手续费；评估契据费
h'D-e5i adjudication of bankruptcy 裁定破产；宣告破产
dYP-QUM$7 adjudication of insolvency 裁定无力偿还债务
J#OiY
adjusted actual 经调整的实数；调整后的实数
q[rB u9 adjusted current assets 经调整的流动资产；调整后的流动资产
gs?=yNL adjusted figure 经调整的数字；调整后的数额
^qgOgu adjusted liabilities 经调整的负债；调整后的负债
1+0DTqWz adjusted loss 经调整的亏损；调整后的亏损
Aqp$JM
> 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
aOWfu^&H: adjusted profit 经调整的利润；调整后的利润
N=h huKt] adjusted surplus 经调整的盈余额；调整后的盈余额
'tR aF adjusted value 经调整的价值；调整后的价值
7 g2@RKo adjustment 调整；修订；理算〔保险〕
H[S 4o, adjustment centre 调剂中心
=Y;w O8 adjustment lag 调整过程的时间差距；调整时差
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adjustment mechanism 调整机制
`_*NFv1_ adjustment of loss 亏损调整
$:
%U`46%s adjustment process 调整过程；调整程序
J#L"kz adjustment range 调整幅度
EoOB0zo}Y+ administered exchange rate 受管制汇率
<m7T`5+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
t(,_ administration expenses 行政费用
5*h e administration fee 手续费；行政费
l[)ZEEP administration in bankruptcy 破产管理
JC[G5$E administration order 遗产管理令
kS@6 '5U administrator 管理人；遗产管理人
@}Y,A~ administrator of the estate 遗产管理人
/!//i^ admission of debt 债项承认书
AlQE;4yX admission of proof 接纳债权证明
`! t+sX- n advance 放贷款项；垫付款项；预支款项；预付款项
g/2e Y$6Z advance account 暂支帐目；预付款帐户
#UO#kC<2(B advance compensation 预付补偿金
MK*WStY advance from shareholder 股东垫款
%I&[ : advance pending reimbursement 预支以待日后付还
1E]|>)$ advanced economy 先进经济体系
n
qR8uL> advancement 预付；预付财产
.gPXW=r advances warrant 垫款令
/J -:?./ advancing 贷出
f-!A4eKe adverse balance 逆差
e b uR-9 adverse exchange 逆汇
s?j` _ B advertisement addressed to shareholders 在报章刊登的致股东通告
qg(rG5kD@ advice for collection 托收通知书
l_Ffbs_6t advice of drawing 提款通知书；汇票通知书
xq.HR_\ advice of payment 付款通知
0."TSe83\ Advisory Committee [Securities and Futures Commission]
KG5h$eM' 谘询委员会〔证券及期货事务监察委员会〕
(zm5
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Vm Advisory Committee on Diversification 经济多元化谘询委员会
f8m%T%]f affidavit 誓章；遗产申报誓章
h kh b8zS affidavit of no receipt 述明无收款的誓章
) ag8]
affiliate 联号；联营公司；附属公司
%dyE F8) affiliated company 附属公司；联号；联营公司
##6_kcL:6G affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Xg](V.B6 affordability 负担能力
:4ndU:.L African Development Bank [AfDB] 非洲开发银行
)AX0x1I|E after-acquired property 事后取得的财产
41d,<E after-hours dealing 市后交易
r dc} e"v after-tax profit 税后盈利；税后利润；税后溢利
v0ng M)^q agency agreement 代理协议
S;582H9D agency expenses 代理机构的开支
!+E|{Zj agency fee 代理费
gD[Fkq$] Agency Law 《代理法》
qrFC4\q} agent 代理人；承销人
; U)a)l'y agent of company 公司代理人
i&r56m< agent's fee 代理人费；经纪费
=s2dD3Fr| aggregate 总计；总数；总体数字
(ei; Y~i aggregate amount 总款额；总额
rt7Ma2tK aggregate assets and liabilities 总体资产与负债
cR0RJ$[d aggregate at constant price 按固定价格计算的总体数字
n.[0#Ur&} aggregate demand 总需求
?:Y0#Btj aggregate gross position 总持仓量
H?dmNwkPY aggregate limit 总限额
x,s Ma*vd aggregate of salaries tax 合计薪俸税
:J3Z Tyjb aggregate performance 总体表现；总体业绩
5aF03+ko aggregate supply 总体供应
> n~l\
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d2Z kchf aggregate total 整体总额
AnbY<&OC1 aggregate value 总值；合计价值
)C
@W_cfMN aggregated basis 合计基准
Y *
#'Gh, aggregated net chargeable income 合计应课税入息实额
V Qm)32' aggregation 合并计算；合计；总和
iY=M 67V aggregation of incomes of husband and wife 夫妇入息合并计算
x*H4o{o0 aggregation of property 财产的总和
(c /H$' agio 差价；贴水
&&0,;r, -) 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》
00') Ol& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
avR4 #bfc 《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》
E^.y$d~ dS Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
z$3 3NM 《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》
Gs*FbrY Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
SR 9 Cl 《香港政府和大韩民国政府关于相互促进和保护投资协定》
<a-I-~ agreement for a settlement 授产协议
uiO7sf6 agreement for assignment 转让协议
dbTPY` agreement for sale 售卖协议；买卖协议
S~\i"A)4 agreement for sale and purchase 买卖协议
SRl:+!@. agreement for the payment of interest 支付利息协议
`~Eo;'( +^ agreement for the repayment of money 还款协议
`.f<RVk- agreement of reinsurance 再保险协议
XqVh C): Agricultural Bank of China 中国农业银行
NymS8hxR air passenger departure tax 飞机乘客离境税
tT}*%A Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^CUeq"GYoZ airport tax 机场税
FbB>
Md; alcohol duty 酒精税
m~ %\f8w-x alienation 让与；让渡；转让
1F*gPhm alimony 生活费；赡养费
LL5n{#)N All Ordinaries Index [AOI] 所有普通股指数
nB ?$W4 all risks 全险；综合险
w/r
wE All Sales Record for Stock Market 《股票市场成交报告》
8 \m_.e Allied Capital Resources Limited 新联财务有限公司
?Kw~O"L8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/dpEL9K allocation letter 拨款信件
k%V#{t. allocation of fund 分配款项；预留款项
`7qZ6Z3z@ allocation of profit 利润分配；溢利分配
!/G2vF" allocation warrant 拨款令
<syMrXk)R( allotment 分配；配股
YC#N],# allotment notice 股份配售通知；配股通知
>Ha tb bA allotment of shares 股份分配
*.wX9g9\ allowable 可获宽免；免税的
MtC \kTW allowable business loss 可扣除的营业亏损
g$s"x r`: allowable expenses 可扣税的支出
K_
P08 allowance 免税额；津贴；备抵；准备金
6q
._8% allowance for debts 债项的免税额
G2Eke; allowance for depreciation by wear and tear 耗损折旧免税额
mG2*s ^$ allowance for funeral expenses 殡殓费的免税额
hjywYd]8 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
g+oSbC allowance for repairs and outgoings 修葺及支出方面的免税额
tgy*!B6a~ allowance to debtor 给债务人的津贴
ftB-gItV alteration of capital 资本更改
;
F% 3b47 alternate trustee 候补受托人
hER]%)#r amalgamation 合并
7Z0fMk ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
iE$qq ~% ambit of charges 征税范围；收费范围
K^j7T[pR amended valuation 经修订的估值
e;9Z/);#s American Commodities Exchange 美国商品交易所
2Z
4Ekq0@ American Express Bank Limited 美国运通银行
?zW 4|0 American Stock Exchange 美国证券交易所
?yop#tjCbY amortization 摊销
n46H7e(ej\ amount due from banks 存放银行同业的款项
$s-/![
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3B#qQ# amount due from holding companies 控股公司欠款
9fr LYJz" amount due from local banks 存放本港银行同业的款项
R 7u &` amount due to banks 银行同业的存款
5[3vu p? amount due to banks abroad 海外银行同业的存款
SoX\S|}%6[ amount due to holding companies 控股公司存款
F]kn4zr amount due to local banks 本港银行同业的存款
`R@1 Sc<*| amount due to outport banks 外埠银行同业的存款
OKs1irt5 amount for note issue 发行纸币的款额
b_2b g>|; amount of bond 担保契据的款额
T. \=R amount of consideration 代价款额
D?ojxHe amount of contribution 供款数额
H/"$#8-/ amount of indebtedness 负债款额
8,unq3 amount of principal of the loan 贷款本金额
-?L~\WJAL amount of rates chargeable 应征差饷数额
RV^
N4q4 amount of share capital 股本额
57 (bd0@8 amount of sums assured 承保款额
~JhH ,E amount of variation 变动幅度
o9I=zAGjy amount of vote 拨款数额
_p0@1 s(U amount payable 应付款额
C s XV0 amount receivable 应收款额
jpijnz{M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
%
NSb8@ analysis 分析
XdS&s}J[I ancillary risk 附属风险
9 Z , K annual account 周年帐目；周年帐目报表；年度决算；年结
}7)iLfi annual accounting date 年结日期
d) hA 'k annual allowance 每年免税额；年积金；年度津贴；年津
(lPiv+'n annual balance 年度余额
.d
mUh- annual disposable income 每年可动用收入
t!^ j0 q annual estimates 周年预算
Q X`Qnk|Y annual fee 年费
cV8Bl="gqe annual general meeting 周年大会
zsM3
[2E* annual growth rate 年增率；每年增长率
g"b{M annual long-term supplement 长期个案每年补助金
>#pZ`oPEAv annual pensionable emolument 可供计算退休金的年薪
4Wsp PHj annual report 年报
GnT Cq_\ Annual Report on the Consumer Price Index 《消费物价指数年报》
oUSv)G.zb annual return 周年报表；周年申报表；每年报税表格
{,;R\)8D Annual Return Rules 《周年报表规则》
H5MO3DJ annual review of consumer prices 每年消费物价回顾
6l Suzu annual roll-forward basis 逐年延展方式
dV/ ^@[ annual salary 年薪
P| U9f6^3 annual statement 年度报表；年度决算表
^&[Z@*A8# 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
GN0s`'#"3% annuitant 年金受益人
<D}yqq@| annuity 年金
1s\ annuity contract 年金合约
kH4xP3. i
annuity on human life 人寿年金
UO~Xzx!e antecedent debt 先前的债项
/&>vhp Z} ante-dated cheque 倒填日期支票
d@b" ~r} anticipated expenditure 预期开支
NC @L,)F anticipated net profit 预期纯利
*'l|ws anticipated revenue 预期收入
PNgdWf3 anti-inflation measure 反通货膨胀措施
@1c[<3xJ T anti-inflationary stance 反通货膨胀立场
ja2BK\"1: apparent deficit 表面赤字
\bXusLI!l apparent financial solvency 表面偿债能力
tDWoQ&z2t_ apparent partner 表面合伙人
yiO/0n Mp application for personal assessment 个人入息课税申请书
7gnrLc$]O application of fund 资金应用
V'M# ."Of/ application to release as liquidator and to destruct the books of accounts and documents
|#i|BVnoE 申请免除清盘人职务及毁灭帐簿与文件
k]"DsN$ appointed actuary 委任精算师
(qyT,K8 appointed auditor 委任核数师；委任审计师
K| w\KX0 appointed trustee 委任的受托人
g cI?)F appointer 委任人
OAi SE` apportioned pro rata 按比例分摊
qK -\`m apportionment 分配；分摊
\c(Z?`p]R1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
{kOTQG?y apportionment formula 分摊方程式
VK b=)v[K apportionment of estate duty 遗产税的分摊
^| r6>b appraisal 估价；评估
'UFPQ appreciable growth 可观增长
lHI?GiB@ appreciable impact 显着影响
GNX`~%3KYc appreciable increase 可观增长
7=`_UqCV appreciation 增值；升值
q ]\GBRp appreciation against other currencies 相对其他货币升值
qBDhCE appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^ 3O `8o appreciation tax 增值税
2t}^8 appropriation 拨款；拨用；拨付
~{00moN"m appropriation account 拨款帐目
s pG3"Eodi Appropriation Bill 拨款法案
=IEei{ appropriation-in-aid system 补助拨款办法
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hlccH approved assets 核准资产
L7"B`oa(p approved basket stock 认可一篮子证券
=u<jxV9 approved budget 核准预算
6}JW- sA approved charitable donation 认可慈善捐款
m#|h2 2^H approved charitable institution 认可慈善机构
g!I0UAm approved currency 核准货币；认可货币
p/ au.mc approved estimates 核准预算
$,8}3R5} approved estimates of expenditure 核准开支预算
j<PpCL_8% approved overseas insurer 核准海外保险人
I~T~!^}U approved overseas trust company 核准海外信托公司
f\X7h6k8{ approved pooled investment fund 核准汇集投资基金
@p [ml m approved provident fund scheme 认可公积金计划
XJ6=Hg4_O approved provision 核准拨款
Sej( jJX1 approved redeemable share 核准可赎回股份
%d ^ =$Q approved regional stock 认可地区性证券
CT[CM+ approved retirement scheme 认可退休金计划
U}c05GiQw approved subordinated loan 核准附属贷款
9 D{p^hd arbitrage 套戥；套汇；套利
xz*MFoE arbitrageur 套戥者；套汇者
J|@kF !6 arbitrary amount 临时款项
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s%9l arrangement 措施；安排；协定
Q7pjF`wu arrears 欠款
m~R Me9Qi arrears of pay 欠付薪酬
;dqu ld+q arrears of revenue 逾期未收税款；逾期未收的帐项
4O '%$6KR( articles of association 组织章程；组织细则；组织章程细则
19*D*dkBR Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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@'*F ascertainment of profit 确定利润
D[Kq` "Asia Clear" “亚洲结算系统”
UE 1tm Asia Commercial Bank Ltd. 亚洲商业银行有限公司
e D)@:K Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
c;doxNd6 Asian Development Fund [ADF] 亚洲发展基金
b>'y[P! Asian dollar bond 亚洲美元债券
; G4g;YHy| Asian dollar market 亚洲美元市场
,niQs+'< Asian dollar rate 亚洲美元利率
Q+zy\T Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(3Q G Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
aB 2t /ua asked price 沽盘；喊价；索价；卖方报价
_\u?]YTv assessable income 应评税入息
uU!}/mbo assessable loss 应评税亏损
<4RP:2# assessable profit 应评税利润
n1)~/
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; {Tf:j'g assessed profit 估定利润
a=AP*adx8 assessed value 经评估价值
gbT1d :T assessment 评税；评定；估价；评税单
E=RX^ 3+} assessment number 评税编号；估价编号
PGJkQsp0 assessment of additional tax 补加税评税
?h3t"9 assessment of performance 业绩评估；实绩评价
*4O9W8Qz Assessor 评税主任
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asset price bubbles 资产价格泡沫
de,4M s!% asset-backed securities 具资产保证的证券
=m/BH^|&W assets accretion 资产增值
;C~:C^Q\H assets and liabilities 资产与负债
uTR FeO> assets betterment statement 资产递增表；资产改进表
WNo< 0|X assets lending 实物放款；有抵押贷款
OHK]=DH:M assets of the company passing on the death 死者去世时转移的公司资产
`c /m mS assets pledged as security for liabilities 用作负债抵押的资产
>/9on. assets portfolio 资产投资组合
YTV|]xpR assets price 资产价格
z99jW<*0 assets quality 资产质素
9 $ Ud\ assets realization 资产变现
/<)kI(gf assets refinancing arrangement 资产再集资安排
cp L ' assets securitization 资产证券化
C$7 dmGjZ assets situated outside Hong Kong 在香港以外地方的资产
+uB.)wr assets stripping 削减资产；拆卖资产
}J(o!2. assets value 资产值
CkEbSa<)hK assignee 承让人
i~uoK7o|G assignment 转让；转让书；转让契
f<Xi/ ( assignment of interest 权益转让
TmUN@h assignment of letters patent and trade mark 专利证书及商标转让
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|<yK assignment of property 物业转让；物业转让书
%-#r zeaW assignment right 转让权
9t_N 9@ assignor 转让人
` m=u2kxY associate 有联系的人；有关连人士；相联者；合伙人；联系人
SEsLJ?Dv0 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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"dL associate member 附属会员
#uCE0}N@ associated body corporate 相联法人团体
#6F/:j; associated company 相联公司；联属公司
),& tF_z: associated corporation 相联法团
} .' \IR Association of Chartered Certified Accountants [ACCA] [United Kingdom]
~.&2N Ur 公认会计师公会〔英国〕
*." a>?D~ Association of Futures Exchange Brokers 香港期货经纪协会
+w9X$<?_ 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
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4.xxc assumption of control 接管
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,*Y^T assurance 担保；保险；转易；转易书
z P=3B%$ assurance of interest 权益的转易
Wv-nRDNG at 19XX price 按一九ＸＸ年价格计算
K4j2xSGeo at a discount 按赔价计算；按贴水价格计算；打折扣
48"=,IrM at a premium 按溢价计算；按升水价格计算
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B7gY\Y&M at call 通知付款；按通知
hWfC"0 at constant market price 按固定市价计算
XS `=8FQ at constant price 按固定价格计算
a@niig at cost 按成本计算
Fv2U@n6'v at current market price 按当时市价计算；按现时市价计算
CT#u+]T at current price 按当时价格计算；按现时价格计算
>%Nqgn$V at factor cost 按要素成本计算；按生产要素成本计算
w5R?9"d@ at money-of-the-day price 按付款当日价格计算
XpoEZ|0 at or better 按指定或较佳价位〔买卖指令〕
,'^^OLez at par 按面值计算；平价
: ?J0e4.] at sight 见票即付
8D1+["& at the close 按收市盘
,<,#zG[. at the opening 按开市盘
.jvRUD8A7 attestation 见证；见证条款
,n\'dMNii at-the-money option 平价期权
/I@Dv? attorney 受权人；受托代表人
T<S_C$O attornment 新拥有人承认书
C .{`-RO attributable profit 可归属利润
p!RyxB1.| attributable share value 可归属股份价值
M?m)<vMr* Auckland Stock Exchange 奥克兰证券交易所
0VwmV_6'<W auction 拍卖
P DtLJt$ auctioneer 拍卖商
\*.u (8~2o audit 审计；核数
E !}~ j Audit Commission 审计署
v*VId
l> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
>4x~US[VB 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〕
f<}>*xH/k audit review 帐目审查
ylV BK{w9 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
# (f- cK audited account 审计帐目；经审计的帐目
mCQn '{) audited annual account 经审计的周年帐目
XTPf~Te,= audited balance sheet 经审计的资产负债表
G'0]m-)dw auditor 核数师；核数主任；审计师
5Ff1x-lQ auditor's certificate 核数师证明书；审计师证明书
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xV:Uc< auditor's report 核数师报告；审计师报告
N9jSiRJ Aussie bond 澳元债券
h Lv_ER? austerity budget 紧缩预算
,~^BoH} Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Ub9p& =]h Australia All Ordinaries Index 澳洲所有普通股票指数
g _2EH Australian Dollar [AUD] 澳元
c>pbRUMH Australian Options Market 澳大利亚期权市场
(cLcY %$ Australian Securities Commission 澳洲证券事务监察委员会
A<|]>[ax Australian Society of Certified Practising Accountants 澳洲执业会计师公会
PS3%V_2 Australian Stock Exchange 澳大利亚证券交易所
vhot-rBN Austrian Schilling [ATS] 奥地利先令
R<FW?z* authentication 认证；鉴证
f )K(la^' authority to purchase 委托购买证；委购书
[S#QGB19 authorization 认可；核准；授权；授权书
QH.zsqf( authorization by direction 指示授权
u&\QZW? authorization by instruction 指令授权
y4Fuh nb> authorization by warrant 令状授权
.Bb86Y=3 authorization of unit trust 单位信托的认可
P@pJ^5Jf authorized agent 指定代理人
6-v QQ-\ authorized capital 法定资本
wjnQK authorized clerk 出市员
QGI_aU authorized dealer 认可交易商
@}B,l.Tj authorized financial institution 认可财务机构
Zwxu3R_ authorized fund 认可基金
6l|,J`G authorized fund house 获授权的基金公司；认可基金公司
wdzZ41y1 authorized institution 认可机构
'hn =X 7 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
4~ YPLu authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4(O;lVT} authorized insurer 获授权保险人；获认可承保人
w +~,Mv \ authorized investment 特准投资项目
g Xi&
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lX*IEAc authorized representative 获授权代表
LtIw{* 3 authorized share capital 法定股本
J0Ik@ automated quotation system 自动报价系统
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s P^+ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
'}|sRuftb 自动交易系统〔香港期货交易所有限公司〕
]x<`( automatic adjustment mechanism 自动调整机制
B^C!UWN>%X automatic adjustment system 自动调整系统
yQ{xRtNO Automatic Clearing House 自动票据交换所
:2_8.+: automatic exchange rates accumulation system 自动化汇率累集系统
IS9}@5`' Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
u{S J#3C5 automatic teller machine [ATM] 自动柜员机
@ 4%a autopay 自动转帐
Zz@0Oj!` available assets 可用资产
\ Rff3$ available fiscal reserve 现存财政储备
Sy?O(BMo available profit 可用利润
R]y[n;aGC Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
B} y`E
< average 平均；平均数；海损
/ Q8glLnM average basic salary 平均基本薪金
vn0}l6n3s average consumer expenditure 平均消费开支；一般消费开支
}&I^1BHZs average cost 平均成本
)1!jv! average cost of land production 增辟土地平均成本
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,(@nS average daily turnover 平均每日成交额
',< B o{ average daily wage rate 平均每日工资率
lm
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`*`@r o average growth rate 平均增长率
Rl2*oOVz average net fixed assets 固定资产平均净值
q\f Z Q average of relatives 相对价格平均数
%1Pn;bUU! average price 平均价格
]*M-8_D average propensity to consume 平均消费倾向；一般消费倾向
Hi{1C"% average propensity to save 平均储蓄倾向；一般储蓄倾向
r6#It$NU average rate 平均率
}h PFd average revenue 平均收入；平均收益
6zfi\(fop average stock 平均库存；平均存货
Q lmZ4fT[r average yearly rent 平均年租
>hcze<^S avoidance of double taxation 避免双重课税
,%zU5 hh avoidance of tax 避税
