A:
pMa 3R3a A share Ａ股；甲类股份
=CRaMjN abatement of tax 减税；减扣免税额
B;W=61d ABN AMRO Bank N.V. 荷兰银行
e/@udau above-the-line expenditure 线上项目支出；经常预算支出
Yn1 U@! above-the-line receipt 线上项目收入；经常预算收入
!j YV,:' ABSA Asia Limited 南非联合亚洲有限公司
h`3;^T absolute change 绝对数值变更
)- 9|3` absolute expenditure 实际开支
Arf q absolute guideline figure 绝对准则数字
TSHp.ABf absolute interest 绝对权益
] ^ absolute order of discharge 绝对破产解除令
Ds L]o absolute profit margin 绝对利润幅度
|n U: absolute value 实值；绝对值
GXJ3E"_. absolutely vested interest 绝对既得权益
`Rj
i=k> absorbed cost 已吸收成本；已分摊成本
Qyd3 e O_ absorption 吸收；分摊；合并
4_r8ynq{z absorption rate 吸收率；摊配率；分摊率
7^|3T TK ACB Finance Limited 亚洲商业财务有限公司
NS b<
7_L acceptable form of reciprocity 合理的互惠条件
s#*
mn acceptable rate 适当利率；适当汇率
;CAB.aB~ acceptance agreement 承兑协议
EY2s${26% acceptance for honour 参加承兑
>]C;sP acceptor 承兑人；接受人；受票人
-! ;vX
@ acceptor for honour 参加承兑人
_;LHC;,:
accident insurance 意外保险
b2p<!? Accident Insurance Association of Hong Kong 香港意外保险公会
DB?_E{y] accident insurance scheme 意外保险计划
?7a< V+V: accident year basis 意外年度基准
WxO *{`T! accommodation 通融；贷款
]
mP-HFl accommodation bill 通融票据；空头票据
Q&M(wnl5 accommodation party 汇票代发人
1Rp |*> account balance 帐户余额；帐户结余
6LvUi|~"< account book 帐簿
y =
account collected in advance 预收款项
&Lq @af# account current book 往来帐簿
jX+L I account of after-acquired property 事后取得的财产报告
* k =L account of defaulter 拖欠帐目
0Vy*
0\{S account payable 应付帐款
to:hMd1T account payee only [A/C payee only] 只可转帐；存入收款人帐户
_DJ0 MR~3 account receivable 应收帐款
5l(;+#3y/ account receivable report 应收帐款报表
3UrqV`x \ account statement 结单；帐单；会计财务报表
*' exvY~ account title 帐户名称；会计科目
G ROl9xp2 accountant's report 会计师报告
39~f P) Accountant's Report Rules 会计师报告规则
]]d@jj accounting and auditing procedure 会计与审计程序；会计与核数程序
{' r(P& Accounting Arrangements 《会计安排》
8oA6'%.e accounting basis 会计基础
WNL3+ accounting by Official Receiver 破产管理署署长呈交的帐目
}[i35f[w Accounting Circular 《会计通告》
x Z9y*Gv\= accounting class 会计类别
\V:
_Zs accounting date 记帐日期；会计结算日期
{MYlW0)~ accounting for money 款项核算
4eIu@
";! Accounting Officer 会计主任
/I6?t= ? < accounting period 会计报告期；会计期
j&8 ~X2?* accounting policy 会计政策；会计方针
Oa@X ! \ accounting practice 会计惯例
dWm[#,Q? accounting principle 会计准则
!4oYQB accounting record 会计记录
D-,sF 8{ i accounting report 会计报告
cteHuRd Accounting Services Branch [Treasury] 会计事务部〔库务署〕
|'KNR]:
N Accounting Society of China 中国会计学会
)(DV~1r= accounting statement 会计报表
p} (w"?2 accounting system 会计制度；会计系统
vBM\W%T|d accounting transaction 会计事项；帐务交易
MgtyO3GUAD accounting treatment 会计处理
&V$'{ accounting year 会计年度
v 8pUt\m" accretion 增值；添加
jl:O ~UL6i accrual 应计项目；应累算数目
aty
K^*aX accrual basis 应计制；权责发生制
'u696ED4 accrual basis accounting 应计制会计；权责发生制会计
+m>Kb edl accrue 应累算；应计
-,4_ &V accrued benefit 应累算利益
* r9I
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7c;59$2( accrued cumulative preference share dividend 应累算的累积优先股股息
;\#u19 accrued expenses 应累算费用
QMfYM~o accrued interest payable 应付利息；应计未付利息
162qx R[. accrued interest receivable 应收利息；应计未收利息
{nHy!{+qqG accrued right 累算权益
);Gt!]p`; accruing profit 应累算的利润
}^LcKV accumulated fiscal reserve 累积财政储备
&+sO"j4<?r accumulated profit 累积利润；滚存溢利
@) }Vk accumulated reserve 累积储备
C<n.C*o accumulation of surplus income 累积收益盈余
Ho"FB|e acquired assets 既得资产
9"V27"s acquisition 收购；购置；取得
8E0Rg/DnT acquisition cost 购置成本
Yn I acquisition expenses 购置费用
da[l[b; acquisition of 100% interest 收购全部股权
y?5*K acquisition of control 取得控制权
9 sT?"(= acquisition of fixed assets 购置固定资产
0!(Ii@m=N acquisition of shell “买壳”
=20Q! wcu acquisition price 收购价
A #jiCIc act of God 天灾
j|? bva\ acting partner 执事合伙人
\sRRLDj% active market 买卖活跃的市场；交投畅旺的市场；旺市
;#Mq=Fr-SG active partner 积极参与的合伙人
*><]
[|Y@H active trading 交投活跃
PK+][.6H actual circulation 实际流通
9:=a FP actual cost 实际成本
y>~Ke UC actual expenditure 实际开支；实际支出
0 tsll1 actual income 实际入息；实际收入；实际收益
W}.4$f> actual market 现货市场
_fa]2I actual price 现货价；实际价格
8-SVgo( actual profit 实际利润
9)4N2= actual quotation 实盘；实际价位；实际报价
;'<K}h actual year basis 按实际年度计算
uHf~KYL actuals 实货
aMz%H|/$ actuarial investigation 精算调查
BB|{VwN actuarial principle 精算原则
".w*_1G7U actuarial report 精算师报告
vys*=48g Actuarial Society of Hong Kong 香港精算学会
DF&C7+hO actuarial valuation 精算师估值
;UWdT]>!? actuary 精算师
&`@Jy|N\ ad referendum agreement 暂定协议；有待覆核的协定
j R/X}XQtY ad valorem duty 从价税；按值征税
z%;\q$ ad valorem duty system 从价税制
{{< o1{_H ad valorem fee 从价费
!P:hf/l[B ad valorem tariff 从价关税
<MfB;M additional allowance 额外免税额
z5{I3 Y!1 additional amount for unexpired risk 未过期风险的额外款额
T`W FY additional assessable profit 补加应评税利润
pH"LZ7)DI0 additional assessment 补加评税
m,.d< ** additional commitment 额外承担
'2.F-~ additional commitment vote 额外承担拨款
@Qx;J<{+g additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%b!p{p additional dependent parent allowance 供养父母额外免税额
F_I! + additional provision 额外拨款
. upcUS8 additional stamp duty 附加印花税
f qZ!Bi additional tax 补加税罚款；补加税款
`__CL
)N| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
?Z14l0iZ%d adjudged bankrupt 被裁定破产
ucA6s:!={ adjudicated bankrupt 裁定破产人
U}qW9X;o adjudication fee 裁定费；评定印花税额手续费；评估契据费
i Ss y_ | adjudication of bankruptcy 裁定破产；宣告破产
3cfkJ|fuwe adjudication of insolvency 裁定无力偿还债务
O%+:fJz6wI adjusted actual 经调整的实数；调整后的实数
MA1,;pv6 adjusted current assets 经调整的流动资产；调整后的流动资产
%{Ls$Y) adjusted figure 经调整的数字；调整后的数额
>w*"LZjTTK adjusted liabilities 经调整的负债；调整后的负债
@D 60 adjusted loss 经调整的亏损；调整后的亏损
'wQ= b adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
3P J adjusted profit 经调整的利润；调整后的利润
_5X}&>>lhF adjusted surplus 经调整的盈余额；调整后的盈余额
^qk$W? pX adjusted value 经调整的价值；调整后的价值
\T [*|"RFZ adjustment 调整；修订；理算〔保险〕
{)%B?75~ adjustment centre 调剂中心
c9'#G>&h~^ adjustment lag 调整过程的时间差距；调整时差
/Fv1Z=:r adjustment mechanism 调整机制
glv (`cQ adjustment of loss 亏损调整
| z('yy$ adjustment process 调整过程；调整程序
9(@bjL465 adjustment range 调整幅度
$9l3 DJ administered exchange rate 受管制汇率
F1,pAtA Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
NOQgkN administration expenses 行政费用
E|5gKp-wJ administration fee 手续费；行政费
]#*@<T*[ administration in bankruptcy 破产管理
~ R* 6w($ administration order 遗产管理令
GUcuD^Fe administrator 管理人；遗产管理人
|Y])|`_'G administrator of the estate 遗产管理人
2cmqtlW" admission of debt 债项承认书
<"\K|2Sg admission of proof 接纳债权证明
APLu?wy7s5 advance 放贷款项；垫付款项；预支款项；预付款项
Q e4 advance account 暂支帐目；预付款帐户
RCmPZ advance compensation 预付补偿金
wZOO#&X#r advance from shareholder 股东垫款
^iI^) advance pending reimbursement 预支以待日后付还
5-C6; 7%: advanced economy 先进经济体系
7'&Xg_ advancement 预付；预付财产
!c *^:0 advances warrant 垫款令
{?j|]j advancing 贷出
F\]rxl4(L adverse balance 逆差
qrdA?V V adverse exchange 逆汇
o?%x!m> advertisement addressed to shareholders 在报章刊登的致股东通告
xpS#l"dr advice for collection 托收通知书
\XpPb{:> advice of drawing 提款通知书；汇票通知书
D&oC1 advice of payment 付款通知
r] ]Ke_s! Advisory Committee [Securities and Futures Commission]
~q1s4^J 谘询委员会〔证券及期货事务监察委员会〕
@L~y%# Advisory Committee on Diversification 经济多元化谘询委员会
'17=1\Ss6; affidavit 誓章；遗产申报誓章
hwXp=not( affidavit of no receipt 述明无收款的誓章
R
UX affiliate 联号；联营公司；附属公司
[@\f 0R affiliated company 附属公司；联号；联营公司
>"Hj=? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
]Wy V bIu affordability 负担能力
)*_YeT&w. African Development Bank [AfDB] 非洲开发银行
]-AT(L > after-acquired property 事后取得的财产
Vl'=92t after-hours dealing 市后交易
tRXM8't after-tax profit 税后盈利；税后利润；税后溢利
> PYe" agency agreement 代理协议
wo_FM
`@ agency expenses 代理机构的开支
a;h:o>Do5 agency fee 代理费
o%|1D'f^ Agency Law 《代理法》
K]7@%cS agent 代理人；承销人
|C(72t?K agent of company 公司代理人
k(7! W agent's fee 代理人费；经纪费
gF%ad=xm aggregate 总计；总数；总体数字
_>aesp% aggregate amount 总款额；总额
)pvZM? aggregate assets and liabilities 总体资产与负债
'/"( `f, aggregate at constant price 按固定价格计算的总体数字
{bNnhW*qOu aggregate demand 总需求
Q2NS> [ aggregate gross position 总持仓量
i/$lO de aggregate limit 总限额
U ^,ld` aggregate of salaries tax 合计薪俸税
D~%cf aggregate performance 总体表现；总体业绩
Dnp^yqz* aggregate supply 总体供应
huQ1A0(no aggregate surplus 总盈余
pH*L8tT
aggregate total 整体总额
O{dx+f aggregate value 总值；合计价值
2N]y)S_<V aggregated basis 合计基准
Ny~;" n aggregated net chargeable income 合计应课税入息实额
TQEZ<B$ aggregation 合并计算；合计；总和
kNjbpC E\! aggregation of incomes of husband and wife 夫妇入息合并计算
}5]NUxQ_ aggregation of property 财产的总和
*i n_Z t3 agio 差价；贴水
HK-?<$Yc Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
o?X\,}-s Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
gr S,PKH 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
:4Y|%7[
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
fDRQ(} 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
bk7miRIB Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%v|,-B7Yx 《香港政府和大韩民国政府关于相互促进和保护投资协定》
F(w>lWs; agreement for a settlement 授产协议
4s"HO/ agreement for assignment 转让协议
O-G@To3\ agreement for sale 售卖协议；买卖协议
Fj5^_2MU: agreement for sale and purchase 买卖协议
97BL%_^k agreement for the payment of interest 支付利息协议
SEuj=Vie# agreement for the repayment of money 还款协议
O/<jt' agreement of reinsurance 再保险协议
V]<dh|x Agricultural Bank of China 中国农业银行
lS,Hr3Lz air passenger departure tax 飞机乘客离境税
c '(]n]a% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
j[z\p~^ airport tax 机场税
<D 5QlAN alcohol duty 酒精税
0P)c)x5 alienation 让与；让渡；转让
te:VYP alimony 生活费；赡养费
w"s RK All Ordinaries Index [AOI] 所有普通股指数
(&x[>):6? all risks 全险；综合险
I#mT#x s6 All Sales Record for Stock Market 《股票市场成交报告》
7 yi >G Allied Capital Resources Limited 新联财务有限公司
*& U9npN all-items index [Consumer Price Index] 总指数〔消费物价指数〕
T0S D|' allocation letter 拨款信件
Z$pR_dazU allocation of fund 分配款项；预留款项
C
qxP @ allocation of profit 利润分配；溢利分配
L Cd c7 allocation warrant 拨款令
*(H H 71Y allotment 分配；配股
c]n4vhUa5 allotment notice 股份配售通知；配股通知
XRz.R/ allotment of shares 股份分配
` Y ut 1N allowable 可获宽免；免税的
p"X\]g^jA> allowable business loss 可扣除的营业亏损
4dy) g)wM allowable expenses 可扣税的支出
:wF(([&4p! allowance 免税额；津贴；备抵；准备金
}W YY5L8^ allowance for debts 债项的免税额
X%gJ, c(4 allowance for depreciation by wear and tear 耗损折旧免税额
_I -0[w allowance for funeral expenses 殡殓费的免税额
H`".L^ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
2. x3^/ allowance for repairs and outgoings 修葺及支出方面的免税额
l9<+4rK2 allowance to debtor 给债务人的津贴
0? l alteration of capital 资本更改
Fq{nc]L6 alternate trustee 候补受托人
g\^(>Ouc amalgamation 合并
xE 9s=} ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
w |M?t{ ambit of charges 征税范围；收费范围
S=my ;M- amended valuation 经修订的估值
z1 L . American Commodities Exchange 美国商品交易所
<oeHZD_ OR American Express Bank Limited 美国运通银行
T @z$ g American Stock Exchange 美国证券交易所
& d*9#?9 amortization 摊销
k!%HcU%J amount due from banks 存放银行同业的款项
xWlB!r<}Gz amount due from banks abroad 存放海外银行同业的款项
]]]7"a amount due from holding companies 控股公司欠款
A]n !d}? amount due from local banks 存放本港银行同业的款项
#{]=>n)j amount due to banks 银行同业的存款
O
,DX%wk, amount due to banks abroad 海外银行同业的存款
wF&\@H amount due to holding companies 控股公司存款
!.F\v . amount due to local banks 本港银行同业的存款
Pq`4Y
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m t*v@'l . amount for note issue 发行纸币的款额
@Xh 4ZMyEx amount of bond 担保契据的款额
Q;Oc#
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8ZahpB amount of contribution 供款数额
{1qEN_ERx amount of indebtedness 负债款额
YV2^eG r. amount of principal of the loan 贷款本金额
3NJ-.c@(p amount of rates chargeable 应征差饷数额
``O\'{o& amount of share capital 股本额
3 $RII -}> amount of sums assured 承保款额
5=
F-^ amount of variation 变动幅度
u}$U|Cw-;T amount of vote 拨款数额
p;B
+g X amount payable 应付款额
jL EU V amount receivable 应收款额
=N3~2=g~A Amsterdam Stock Exchange 阿姆斯特丹证券交易所
R
vY`9D analysis 分析
q2SkkY$_]y ancillary risk 附属风险
~ugcfDJ annual account 周年帐目；周年帐目报表；年度决算；年结
co12\,aD annual accounting date 年结日期
^yb_aC w annual allowance 每年免税额；年积金；年度津贴；年津
WT d})
s annual balance 年度余额
`|v#x@s annual disposable income 每年可动用收入
&"CS1P| annual estimates 周年预算
ck^Z,AKL+ annual fee 年费
6Z 'zB&hM} annual general meeting 周年大会
nU`;MW/^w annual growth rate 年增率；每年增长率
5G2u(hx annual long-term supplement 长期个案每年补助金
q`{.2yV annual pensionable emolument 可供计算退休金的年薪
UjfB+=7I{L annual report 年报
sS0psw1 Annual Report on the Consumer Price Index 《消费物价指数年报》
X `vDhfh>N annual return 周年报表；周年申报表；每年报税表格
)45,~+XX Annual Return Rules 《周年报表规则》
EZ=M^0=Hpf annual review of consumer prices 每年消费物价回顾
?e ~* ,6 annual roll-forward basis 逐年延展方式
O35f5Kz annual salary 年薪
:3G9YjzC} annual statement 年度报表；年度决算表
G/D{K$=t~ 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
\myc n/e annuitant 年金受益人
]-q:Z4rb annuity 年金
[F>zM annuity contract 年金合约
n%O`K{86 annuity on human life 人寿年金
^X?[zc GE antecedent debt 先前的债项
;Joo!CXHO ante-dated cheque 倒填日期支票
.K0BK)axO anticipated expenditure 预期开支
-~xd-9v? anticipated net profit 预期纯利
R0+m7mx#E anticipated revenue 预期收入
!7w-?1?D anti-inflation measure 反通货膨胀措施
H11 Wb(6Wu anti-inflationary stance 反通货膨胀立场
i?R qv<n apparent deficit 表面赤字
(g;Ff`P
Pc apparent financial solvency 表面偿债能力
w(@`g/b apparent partner 表面合伙人
SHaZ-d application for personal assessment 个人入息课税申请书
vuK 5DG4 application of fund 资金应用
QO%LSRw application to release as liquidator and to destruct the books of accounts and documents
zzxU9m~" 申请免除清盘人职务及毁灭帐簿与文件
B
O"+m appointed actuary 委任精算师
{!=" PnB appointed auditor 委任核数师；委任审计师
%? g]{ appointed trustee 委任的受托人
{7;T Q?/ appointer 委任人
:DZiDJ@ apportioned pro rata 按比例分摊
Z BYmA D apportionment 分配；分摊
G
cbal:q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Zaj<*?\ apportionment formula 分摊方程式
d*G $qUiX apportionment of estate duty 遗产税的分摊
*[jaI-~S appraisal 估价；评估
' ZB%McS appreciable growth 可观增长
f]hW>-B(q appreciable impact 显着影响
<9Ch kb|B appreciable increase 可观增长
Ne4A appreciation 增值；升值
^.4<#Qs appreciation against other currencies 相对其他货币升值
]F_u appreciation of the exchange value of Hong Kong dollar 港元汇值上升
S !e0 : appreciation tax 增值税
]f\rB8k|& appropriation 拨款；拨用；拨付
o 1b#q/ appropriation account 拨款帐目
8=e \^Q+ Appropriation Bill 拨款法案
> SzTZ3!E appropriation-in-aid system 补助拨款办法
'.bMkty# approved assets 核准资产
4bK Z@r% approved basket stock 认可一篮子证券
;S%wPXj& approved budget 核准预算
:r6
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>,y QG+ approved charitable institution 认可慈善机构
6D+9f{~r approved currency 核准货币；认可货币
t2E_y6 approved estimates 核准预算
K>q,?x b approved estimates of expenditure 核准开支预算
$@< \$I2s approved overseas insurer 核准海外保险人
fpqKa r approved overseas trust company 核准海外信托公司
D /)x e: approved pooled investment fund 核准汇集投资基金
63~i6 approved provident fund scheme 认可公积金计划
\ pq]q approved provision 核准拨款
\gzNMI* approved redeemable share 核准可赎回股份
g_q{3PW. approved regional stock 认可地区性证券
eD/?$@y approved retirement scheme 认可退休金计划
EEaFi 8 approved subordinated loan 核准附属贷款
|GsLcUv6 arbitrage 套戥；套汇；套利
}{ P}P} arbitrageur 套戥者；套汇者
Rw7Q[I5z% arbitrary amount 临时款项
4A Sc`w*0 arrangement 措施；安排；协定
t EN %mK arrears 欠款
Gh< r_O~L3 arrears of pay 欠付薪酬
W[vak F arrears of revenue 逾期未收税款；逾期未收的帐项
[~;9Mi.XL articles of association 组织章程；组织细则；组织章程细则
>sP;B5S Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Z 2ZS5a ascertainment of profit 确定利润
4f>Vg$4 "Asia Clear" “亚洲结算系统”
qz H97<M}T Asia Commercial Bank Ltd. 亚洲商业银行有限公司
> vahj,CZZ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
r"4:aKF> Asian Development Fund [ADF] 亚洲发展基金
L h0<A% Asian dollar bond 亚洲美元债券
5=$D~>-# Asian dollar market 亚洲美元市场
D4S>Pkv Asian dollar rate 亚洲美元利率
1b't"i M Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
y<gmp Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4 iw+3 Q| asked price 沽盘；喊价；索价；卖方报价
[[)HPHSQ assessable income 应评税入息
|5W u0T assessable loss 应评税亏损
5zU D W? assessable profit 应评税利润
;\H2U . assessable value 应评税值
-W oZwqh assessed profit 估定利润
#\"5:.H Oz assessed value 经评估价值
mjw:Z, assessment 评税；评定；估价；评税单
Kg%_e9nj# assessment number 评税编号；估价编号
tV T(!&( assessment of additional tax 补加税评税
_ '}UNIL assessment of performance 业绩评估；实绩评价
phNv^R+ Assessor 评税主任
VMNihx0FJ asset price bubbles 资产价格泡沫
A /o=a# asset-backed securities 具资产保证的证券
U"ZD t assets accretion 资产增值
w</kGK[O assets and liabilities 资产与负债
S4\T ( assets betterment statement 资产递增表；资产改进表
hxv/285B assets lending 实物放款；有抵押贷款
u=4tW:W, assets of the company passing on the death 死者去世时转移的公司资产
9SU;c l assets pledged as security for liabilities 用作负债抵押的资产
.qHgQ _ % assets portfolio 资产投资组合
Bkcs4 x assets price 资产价格
U>{z*D assets quality 资产质素
| 0&~fY assets realization 资产变现
Xl} >mbB assets refinancing arrangement 资产再集资安排
Mbi)mybM assets securitization 资产证券化
JU~l assets situated outside Hong Kong 在香港以外地方的资产
{%
;tN`{M assets stripping 削减资产；拆卖资产
{?t=*l\S{w assets value 资产值
0R; ;ou assignee 承让人
\Q
& Kd| assignment 转让；转让书；转让契
2AdV=n6Z assignment of interest 权益转让
a|OX 4 assignment of letters patent and trade mark 专利证书及商标转让
1|Fukx<@J< assignment of property 物业转让；物业转让书
(l lg !1 assignment right 转让权
H*!E*_ assignor 转让人
l.& 6| associate 有联系的人；有关连人士；相联者；合伙人；联系人
0uj3kr? cv Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
k<AnTboa associate member 附属会员
WyO10yvR associated body corporate 相联法人团体
k6$.pCH 6 associated company 相联公司；联属公司
;ASlsUE\) associated corporation 相联法团
uRp-yu[nt% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
AJj6@hi2P 公认会计师公会〔英国〕
p! Hpq W Association of Futures Exchange Brokers 香港期货经纪协会
tQ*5[F,fm Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
QupCr/Hs association of underwriters 承保人组织
z Ea3a assumption of control 接管
cm-! 6' ` assurance 担保；保险；转易；转易书
9V\5`QXu assurance of interest 权益的转易
&6!x;RB at 19XX price 按一九ＸＸ年价格计算
-l^ u1z at a discount 按赔价计算；按贴水价格计算；打折扣
oo<,h Ov at a premium 按溢价计算；按升水价格计算
Bl(we/r at call 通知付款；按通知
w%`7,d u| at constant market price 按固定市价计算
/5SBLp}Sy at constant price 按固定价格计算
mgg/i@( at cost 按成本计算
2'N%KKmJL at current market price 按当时市价计算；按现时市价计算
[X;yJ $ at current price 按当时价格计算；按现时价格计算
cE [4CCpy at factor cost 按要素成本计算；按生产要素成本计算
X62GEqff at money-of-the-day price 按付款当日价格计算
\QQw1c+ at or better 按指定或较佳价位〔买卖指令〕
h19c*,0z! at par 按面值计算；平价
Sl{]Z, at sight 见票即付
1*#64Y5F at the close 按收市盘
qA5tMZ^w at the opening 按开市盘
RtN5\ attestation 见证；见证条款
^
@sg{_.~l at-the-money option 平价期权
k WF, *@.B attorney 受权人；受托代表人
T VQ9"C attornment 新拥有人承认书
)88z=5. attributable profit 可归属利润
7RDfhKdb attributable share value 可归属股份价值
4s%vx]E Auckland Stock Exchange 奥克兰证券交易所
r
5:DIA! auction 拍卖
/wKL"M-% auctioneer 拍卖商
lor jMS audit 审计；核数
}c$Zlb Audit Commission 审计署
XZ}]H_, n Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Q. @9"&)t 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
%r?Y!=0 audit review 帐目审查
3u _[=a Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
/0@'8f\I audited account 审计帐目；经审计的帐目
0]fzjiaGt audited annual account 经审计的周年帐目
KP%A0 audited balance sheet 经审计的资产负债表
~CQsv ` auditor 核数师；核数主任；审计师
/n&w|b% auditor's certificate 核数师证明书；审计师证明书
G
D$o |l]\ auditor's report 核数师报告；审计师报告
up#W"`" Aussie bond 澳元债券
GMr jZ austerity budget 紧缩预算
B&VruOP0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
UXvUU^k"v Australia All Ordinaries Index 澳洲所有普通股票指数
VMZ\9IwI Australian Dollar [AUD] 澳元
;3't a!.c Australian Options Market 澳大利亚期权市场
Ho2#'lSKM Australian Securities Commission 澳洲证券事务监察委员会
GU([A@ ; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~ep-XO Australian Stock Exchange 澳大利亚证券交易所
TY" 8.vd Austrian Schilling [ATS] 奥地利先令
i]Njn k authentication 认证；鉴证
*?:V)!.2z authority to purchase 委托购买证；委购书
uD4on} authorization 认可；核准；授权；授权书
&gR )Y3 authorization by direction 指示授权
3rBSwgRl authorization by instruction 指令授权
g Y |f[M| authorization by warrant 令状授权
\!x~FVA authorization of unit trust 单位信托的认可
oSq?. *w< authorized agent 指定代理人
ark~#<SqAr authorized capital 法定资本
#rD0`[pz authorized clerk 出市员
P%2aOsD0 authorized dealer 认可交易商
8iA[w-Pv authorized financial institution 认可财务机构
}OL?k/w authorized fund 认可基金
f#f< Ii authorized fund house 获授权的基金公司；认可基金公司
C-u'Me)H authorized institution 认可机构
{<+B>6^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
0n<>X&X authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
E^qJ5p r_P authorized insurer 获授权保险人；获认可承保人
_3~ /Z{z8 authorized investment 特准投资项目
)31{.c/ authorized person 获授权人
/N '0@ q authorized representative 获授权代表
iI.pxo
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|qm_ESzl automated quotation system 自动报价系统
=HapCmrx8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ZRHK?wg'# 自动交易系统〔香港期货交易所有限公司〕
& 6 wD automatic adjustment mechanism 自动调整机制
W T~UEK' automatic adjustment system 自动调整系统
79`OB## Automatic Clearing House 自动票据交换所
1 etl:gcEC automatic exchange rates accumulation system 自动化汇率累集系统
+-2o b90_m Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
: 8h\ x automatic teller machine [ATM] 自动柜员机
-Y>,\VEK autopay 自动转帐
&YpViC4K. available assets 可用资产
&rs available fiscal reserve 现存财政储备
{G. W? available profit 可用利润
*@)0TL( 03 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
08c zP-)OZ average 平均；平均数；海损
BA(erf> average basic salary 平均基本薪金
GBeWF-`B average consumer expenditure 平均消费开支；一般消费开支
*uW l 804 average cost 平均成本
7qsu0 .[d average cost of land production 增辟土地平均成本
e%[0
NVo average daily turnover 平均每日成交额
! $n@- average daily wage rate 平均每日工资率
(w[#h9j average expenditure pattern 平均开支模式
Aqy y\G; average growth rate 平均增长率
3V uoDmG average net fixed assets 固定资产平均净值
O"^3,- average of relatives 相对价格平均数
C fs2tN average price 平均价格
vG'6?%38 average propensity to consume 平均消费倾向；一般消费倾向
3-~* average propensity to save 平均储蓄倾向；一般储蓄倾向
_nwsIjsW average rate 平均率
$/p0DY average revenue 平均收入；平均收益
kx{LY`pY average stock 平均库存；平均存货
9[2qgw\D average yearly rent 平均年租
(;!92ct[? avoidance of double taxation 避免双重课税
{'#1do}{ avoidance of tax 避税
