A:
lQf38u || A share Ａ股；甲类股份
=~'{2gsB abatement of tax 减税；减扣免税额
Ab:+AC5{ ABN AMRO Bank N.V. 荷兰银行
-zH` 9>J5| above-the-line expenditure 线上项目支出；经常预算支出
*ZV=4[#bT above-the-line receipt 线上项目收入；经常预算收入
I+']av8e ABSA Asia Limited 南非联合亚洲有限公司
B1(T-pr absolute change 绝对数值变更
yFjjpEpnFt absolute expenditure 实际开支
NrWgaPO)i absolute guideline figure 绝对准则数字
8\$ u/(DX absolute interest 绝对权益
HkdBPMs79 absolute order of discharge 绝对破产解除令
uN9J?j*ir absolute profit margin 绝对利润幅度
O
<"\G!y ~ absolute value 实值；绝对值
2#`9OLu8X absolutely vested interest 绝对既得权益
^?-wov$
absorbed cost 已吸收成本；已分摊成本
R9) "%SO<y absorption 吸收；分摊；合并
+$\/HO absorption rate 吸收率；摊配率；分摊率
XywsjeI4 ACB Finance Limited 亚洲商业财务有限公司
,!oR"b ! acceptable form of reciprocity 合理的互惠条件
3\0,>L9ET@ acceptable rate 适当利率；适当汇率
@Avve8S acceptance agreement 承兑协议
@agxu-Y acceptance for honour 参加承兑
p\ _& acceptor 承兑人；接受人；受票人
UA(&_ -C\ acceptor for honour 参加承兑人
-^&NwLEv= accident insurance 意外保险
9UE)4*5 Accident Insurance Association of Hong Kong 香港意外保险公会
&^(4yw (~ accident insurance scheme 意外保险计划
0^ >b=a accident year basis 意外年度基准
I7Xm~w!{qk accommodation 通融；贷款
ISi^BFU accommodation bill 通融票据；空头票据
VrnZrQj< accommodation party 汇票代发人
l3HfaCP6: account balance 帐户余额；帐户结余
pRGag~h|E account book 帐簿
5 =Op% account collected in advance 预收款项
/x w}]Fa5 account current book 往来帐簿
M992XXd account of after-acquired property 事后取得的财产报告
B*AB @ account of defaulter 拖欠帐目
hK 1 H'~c account payable 应付帐款
S$NJmXhx5 account payee only [A/C payee only] 只可转帐；存入收款人帐户
x|GkXD3 account receivable 应收帐款
pI1IDu*_Z account receivable report 应收帐款报表
.njk^,N account statement 结单；帐单；会计财务报表
f:KZP;/[c account title 帐户名称；会计科目
1w'W)x accountant's report 会计师报告
(DY&{vudF Accountant's Report Rules 会计师报告规则
tx ,q=.( accounting and auditing procedure 会计与审计程序；会计与核数程序
^50\c$ Accounting Arrangements 《会计安排》
^"] ] rZ) accounting basis 会计基础
H _FT%`iM accounting by Official Receiver 破产管理署署长呈交的帐目
N<^)tR 8+ Accounting Circular 《会计通告》
n<e1 =L accounting class 会计类别
C_S2a 0? accounting date 记帐日期；会计结算日期
vE&K!k` accounting for money 款项核算
-1} &\=8M Accounting Officer 会计主任
dheobD accounting period 会计报告期；会计期
. ,<w _= accounting policy 会计政策；会计方针
U <I]_] accounting practice 会计惯例
cyBm,! accounting principle 会计准则
([dJ'OPx$ accounting record 会计记录
REWW(.3o accounting report 会计报告
[,sm]/Xlc Accounting Services Branch [Treasury] 会计事务部〔库务署〕
W<>R;~) Accounting Society of China 中国会计学会
uSUog+i accounting statement 会计报表
mv> -XJ+ accounting system 会计制度；会计系统
P wU<RKAE accounting transaction 会计事项；帐务交易
oaG;i51! accounting treatment 会计处理
L [&|<<c
accounting year 会计年度
ujS C accretion 增值；添加
{$Z
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2 7 accrual 应计项目；应累算数目
3v ~[kVhoG accrual basis 应计制；权责发生制
:QIf0*.O accrual basis accounting 应计制会计；权责发生制会计
V -dyeb accrue 应累算；应计
N"s"^}M\ accrued benefit 应累算利益
@]etW>F_ accrued charges 应计费用
S/dj] )g accrued cumulative preference share dividend 应累算的累积优先股股息
z| |FmL{ accrued expenses 应累算费用
'0v]?mM accrued interest payable 应付利息；应计未付利息
;:/C.%d
accrued interest receivable 应收利息；应计未收利息
'm0_pM1:D accrued right 累算权益
i?861Hu accruing profit 应累算的利润
,*8)aZ1 k accumulated fiscal reserve 累积财政储备
o_a' <7\#i accumulated profit 累积利润；滚存溢利
%E[ $np> accumulated reserve 累积储备
{t| Q9& accumulation of surplus income 累积收益盈余
M[ P1hFuna acquired assets 既得资产
(t5vBUj acquisition 收购；购置；取得
cN`P5xP' acquisition cost 购置成本
e!vWGnY acquisition expenses 购置费用
!X`cNd)0Xo acquisition of 100% interest 收购全部股权
W&HxMi acquisition of control 取得控制权
+I +RNXR/{ acquisition of fixed assets 购置固定资产
+wfZFJ:1l acquisition of shell “买壳”
BmaY&? acquisition price 收购价
.E;}.X act of God 天灾
9M-W 1prb acting partner 执事合伙人
b^A7R{G7 active market 买卖活跃的市场；交投畅旺的市场；旺市
LI>Bl active partner 积极参与的合伙人
MAQ-'s@ active trading 交投活跃
OZ/"W)
actual circulation 实际流通
F~/~_9RJ actual cost 实际成本
ra8AUj~RX actual expenditure 实际开支；实际支出
XB a^
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{vk%&{D0) actual market 现货市场
:s1.TQ;Y( actual price 现货价；实际价格
#Q BW%L actual profit 实际利润
#<G:& actual quotation 实盘；实际价位；实际报价
JOyM#g9-? actual year basis 按实际年度计算
rNICK2Ah actuals 实货
$`P]%I} actuarial investigation 精算调查
5 BeU/ actuarial principle 精算原则
4{G>T actuarial report 精算师报告
sGE %zCB Actuarial Society of Hong Kong 香港精算学会
8 mt#S actuarial valuation 精算师估值
j +e
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\eAV: qV ad referendum agreement 暂定协议；有待覆核的协定
}"[/BT5t ad valorem duty 从价税；按值征税
?v`24p3PC ad valorem duty system 从价税制
/#SH`Z K ad valorem fee 从价费
k%iwt]i% ad valorem tariff 从价关税
V9cj additional allowance 额外免税额
x4,[5N"}YK additional amount for unexpired risk 未过期风险的额外款额
OTNI@jQ) additional assessable profit 补加应评税利润
'j! n
additional assessment 补加评税
( X+2vN additional commitment 额外承担
uX%$3k additional commitment vote 额外承担拨款
@z:E]O} additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
bdEI vf7 additional dependent parent allowance 供养父母额外免税额
T7o7t5* additional provision 额外拨款
,W; |K 5 additional stamp duty 附加印花税
#99 =wn additional tax 补加税罚款；补加税款
rC_saHo>#R Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
w O6>jW
7 adjudged bankrupt 被裁定破产
\ 7IT[<Se adjudicated bankrupt 裁定破产人
(iIzoEpb8W adjudication fee 裁定费；评定印花税额手续费；评估契据费
x:h)\%Dg< adjudication of bankruptcy 裁定破产；宣告破产
c2L\m* ^o adjudication of insolvency 裁定无力偿还债务
! #W 3Q adjusted actual 经调整的实数；调整后的实数
dp4vybJ adjusted current assets 经调整的流动资产；调整后的流动资产
/%)(Uz adjusted figure 经调整的数字；调整后的数额
vP\6=71Y adjusted liabilities 经调整的负债；调整后的负债
/ %iS\R%ca adjusted loss 经调整的亏损；调整后的亏损
Z~[eG"6zI 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
4~8 -^^ adjusted profit 经调整的利润；调整后的利润
TX7dwmt) N adjusted surplus 经调整的盈余额；调整后的盈余额
sHPj_d# adjusted value 经调整的价值；调整后的价值
"<f?.l\+ adjustment 调整；修订；理算〔保险〕
[+="I
& adjustment centre 调剂中心
[.w `r>kZI adjustment lag 调整过程的时间差距；调整时差
5Zmc3&vRl adjustment mechanism 调整机制
TI\EkKu" adjustment of loss 亏损调整
\rE ] V,,2 adjustment process 调整过程；调整程序
U# <{RqY adjustment range 调整幅度
irP*:QM administered exchange rate 受管制汇率
[
$" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#K iqV6E administration expenses 行政费用
K@Xj) administration fee 手续费；行政费
lkC| g%f administration in bankruptcy 破产管理
|C5{[ z administration order 遗产管理令
J Y,oXA6O administrator 管理人；遗产管理人
FlY"OU* administrator of the estate 遗产管理人
2fNNdxdbT admission of debt 债项承认书
HrMbp admission of proof 接纳债权证明
EQX<<x" advance 放贷款项；垫付款项；预支款项；预付款项
"-j96
KD advance account 暂支帐目；预付款帐户
x(p/9$.# advance compensation 预付补偿金
m\E=I5*/ advance from shareholder 股东垫款
`cIe qp advance pending reimbursement 预支以待日后付还
E,cQ9} / advanced economy 先进经济体系
yU"#2 *C advancement 预付；预付财产
j8]M}Q$ advances warrant 垫款令
P>$+X rTE advancing 贷出
Om_ "X6 adverse balance 逆差
hh2& FI adverse exchange 逆汇
]z | 2 advertisement addressed to shareholders 在报章刊登的致股东通告
MXjN ./ advice for collection 托收通知书
K@/dQV%Z advice of drawing 提款通知书；汇票通知书
p["pGs f advice of payment 付款通知
fI'+4
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xMa9 o 谘询委员会〔证券及期货事务监察委员会〕
~yV?*"Hi Advisory Committee on Diversification 经济多元化谘询委员会
1=ZQRJW0B affidavit 誓章；遗产申报誓章
1^ go)(Mx affidavit of no receipt 述明无收款的誓章
}lCQ+s ! affiliate 联号；联营公司；附属公司
bH :C/P<x affiliated company 附属公司；联号；联营公司
hlz/TIP^N3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4 /v[ .5 affordability 负担能力
~QU N O~ African Development Bank [AfDB] 非洲开发银行
c%&*yR after-acquired property 事后取得的财产
BB :: zBg after-hours dealing 市后交易
ZwiXeD+4 after-tax profit 税后盈利；税后利润；税后溢利
<*P)" G agency agreement 代理协议
.ud&$-[a agency expenses 代理机构的开支
xsN OjHk agency fee 代理费
jj]| }G Agency Law 《代理法》
HiD%BL>% agent 代理人；承销人
$ BG]is,&5 agent of company 公司代理人
f zL5C2d agent's fee 代理人费；经纪费
x}=Q)| )] aggregate 总计；总数；总体数字
WM4,\$ aggregate amount 总款额；总额
B}K<L\S aggregate assets and liabilities 总体资产与负债
J,s:CBCGL aggregate at constant price 按固定价格计算的总体数字
FMzG6nrdBN aggregate demand 总需求
6&L;Sw#Dg aggregate gross position 总持仓量
@\>7
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+}:2DXy@ aggregate of salaries tax 合计薪俸税
3df5
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'-$cvH7_ aggregate supply 总体供应
Y"nz l]T aggregate surplus 总盈余
I]3!M`IMG aggregate total 整体总额
4vkq e6 aggregate value 总值；合计价值
?s R( aggregated basis 合计基准
"9N;&^ I aggregated net chargeable income 合计应课税入息实额
!1 A< jL aggregation 合并计算；合计；总和
L"0?g(<
5 aggregation of incomes of husband and wife 夫妇入息合并计算
@x;(yqOb aggregation of property 财产的总和
NS;L FeGD agio 差价；贴水
bfpoX,: 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》
' :DL Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
F(^#_tXP 《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》
9E4^hkD& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+At0 V( 《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》
'+'h^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@hrIu" '! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ikb77 ? . agreement for a settlement 授产协议
\((5S d agreement for assignment 转让协议
B@ ms Gb C agreement for sale 售卖协议；买卖协议
tCA0H\' ; agreement for sale and purchase 买卖协议
W1ndb: agreement for the payment of interest 支付利息协议
(T&(PCw| agreement for the repayment of money 还款协议
Ug4o2n0sk agreement of reinsurance 再保险协议
1 Tev&J Agricultural Bank of China 中国农业银行
&5G@YQD1e air passenger departure tax 飞机乘客离境税
'Z%1Ly^b Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
->7zVAX airport tax 机场税
0F%?< :
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+oHbAPs8 alienation 让与；让渡；转让
ou`K kY|| alimony 生活费；赡养费
=)*Z rD All Ordinaries Index [AOI] 所有普通股指数
Y^ ;izM} all risks 全险；综合险
z\?<j%e!t All Sales Record for Stock Market 《股票市场成交报告》
02,.UqCz Allied Capital Resources Limited 新联财务有限公司
u g;~dhe~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{kb7u5- allocation letter 拨款信件
(.L?sDQ</z allocation of fund 分配款项；预留款项
> p" U| allocation of profit 利润分配；溢利分配
oq|`;k allocation warrant 拨款令
_A0X[}^ K allotment 分配；配股
nE2?3 S> allotment notice 股份配售通知；配股通知
BN &}g}N allotment of shares 股份分配
c 6y>] 8_ allowable 可获宽免；免税的
,dVJAV7v allowable business loss 可扣除的营业亏损
3-kL0Q[" allowable expenses 可扣税的支出
sYvlf0 allowance 免税额；津贴；备抵；准备金
Kb1@ + allowance for debts 债项的免税额
5w+&plIJ allowance for depreciation by wear and tear 耗损折旧免税额
PtzT >< allowance for funeral expenses 殡殓费的免税额
! 4 lN [ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#\ysn|!J, allowance for repairs and outgoings 修葺及支出方面的免税额
" SP6o allowance to debtor 给债务人的津贴
VWzuV&;P alteration of capital 资本更改
Sq:J'%/z alternate trustee 候补受托人
`U >2H4P amalgamation 合并
9\=SG"e( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
N.ZuSkRM ambit of charges 征税范围；收费范围
]!a? Lr amended valuation 经修订的估值
GCv1x-> American Commodities Exchange 美国商品交易所
M-q5Jf m American Express Bank Limited 美国运通银行
|`V=hqe{ American Stock Exchange 美国证券交易所
G drVH,j amortization 摊销
^62I 5k/u amount due from banks 存放银行同业的款项
%Nob B amount due from banks abroad 存放海外银行同业的款项
W/CZ/Mc amount due from holding companies 控股公司欠款
|`{$E go: amount due from local banks 存放本港银行同业的款项
i&DUlmt)f amount due to banks 银行同业的存款
{K?e6-N(z amount due to banks abroad 海外银行同业的存款
?FV%e amount due to holding companies 控股公司存款
EQ|Wk e amount due to local banks 本港银行同业的存款
>&F:/ amount due to outport banks 外埠银行同业的存款
?I"?J/zm amount for note issue 发行纸币的款额
82?LZ?!PD amount of bond 担保契据的款额
"}H2dn2n amount of consideration 代价款额
s B qOcy amount of contribution 供款数额
! C^>tmqS amount of indebtedness 负债款额
6E^9> amount of principal of the loan 贷款本金额
sOS^ amount of rates chargeable 应征差饷数额
FT-=^VA\ amount of share capital 股本额
wx!2/I> amount of sums assured 承保款额
#uICH t3 amount of variation 变动幅度
#YK3Ogb, amount of vote 拨款数额
3*(><<ZC amount payable 应付款额
yx ;K&> amount receivable 应收款额
+kD JZ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+> $Kmy[3 analysis 分析
yUO%@; ancillary risk 附属风险
Uty0mc( annual account 周年帐目；周年帐目报表；年度决算；年结
t%f>*} *P* annual accounting date 年结日期
sb?!U"v.' annual allowance 每年免税额；年积金；年度津贴；年津
,Z ! I ^ annual balance 年度余额
C',uY7}< annual disposable income 每年可动用收入
pr,1pqiAf annual estimates 周年预算
AI9922}* annual fee 年费
TgJ6O,0 annual general meeting 周年大会
\$F#bIjC annual growth rate 年增率；每年增长率
HMmVfGp] annual long-term supplement 长期个案每年补助金
y-gXGvZ annual pensionable emolument 可供计算退休金的年薪
Pj{I} 4P` annual report 年报
5l%g3F Annual Report on the Consumer Price Index 《消费物价指数年报》
Nei i$ annual return 周年报表；周年申报表；每年报税表格
_ g,_G Annual Return Rules 《周年报表规则》
o& $l ik annual review of consumer prices 每年消费物价回顾
qG g2 9 annual roll-forward basis 逐年延展方式
sr(nd35 annual salary 年薪
[ UB*39D7 annual statement 年度报表；年度决算表
0W+RVp=TL1 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
[8oX[oP annuitant 年金受益人
wL6G&6]</W annuity 年金
;ZP!:, annuity contract 年金合约
, E$f" annuity on human life 人寿年金
Q]VG6x antecedent debt 先前的债项
i<=2 L?[.I ante-dated cheque 倒填日期支票
6KD-nr{S anticipated expenditure 预期开支
OIjG`~Rx anticipated net profit 预期纯利
D Nyt_5j&: anticipated revenue 预期收入
:2:%
anti-inflation measure 反通货膨胀措施
C#3&,G W anti-inflationary stance 反通货膨胀立场
0V` ~z-# apparent deficit 表面赤字
Zj rBOb apparent financial solvency 表面偿债能力
ej=}OH4 apparent partner 表面合伙人
:
Cli8# application for personal assessment 个人入息课税申请书
Wc;N;K52 application of fund 资金应用
ro e_H> application to release as liquidator and to destruct the books of accounts and documents
<yvo<R^30 申请免除清盘人职务及毁灭帐簿与文件
B[+b%a3 appointed actuary 委任精算师
u^WZsW appointed auditor 委任核数师；委任审计师
%|j`;gYV appointed trustee 委任的受托人
MfKru,LSh appointer 委任人
P: 1eWP apportioned pro rata 按比例分摊
5~E {bW$ apportionment 分配；分摊
ApplWa3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(|3?wX'2U apportionment formula 分摊方程式
B8!$?1*^a apportionment of estate duty 遗产税的分摊
R"\(a appraisal 估价；评估
dX[ Xe appreciable growth 可观增长
;4 Xx5*E appreciable impact 显着影响
zN-Y =-c appreciable increase 可观增长
?`6Mfpvj96 appreciation 增值；升值
&>K|F >7q appreciation against other currencies 相对其他货币升值
I MpL+W. appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Ke~!1S8= appreciation tax 增值税
^$RpP+d appropriation 拨款；拨用；拨付
X?/32~\ appropriation account 拨款帐目
_.%g'=14f Appropriation Bill 拨款法案
n3 Rf:j^R appropriation-in-aid system 补助拨款办法
K
6,c||#< approved assets 核准资产
Uv=)y^H~*A approved basket stock 认可一篮子证券
8p1:dTI5Pb approved budget 核准预算
d(| 4 +^> approved charitable donation 认可慈善捐款
5-S -r9 approved charitable institution 认可慈善机构
`FX?P`\@I approved currency 核准货币；认可货币
PQz[IZ approved estimates 核准预算
O<dC vH approved estimates of expenditure 核准开支预算
1W}k>t8?h' approved overseas insurer 核准海外保险人
k
,r*xt approved overseas trust company 核准海外信托公司
s t#^pWL approved pooled investment fund 核准汇集投资基金
r|/9'{! approved provident fund scheme 认可公积金计划
h/// approved provision 核准拨款
Mt%Q 5^ approved redeemable share 核准可赎回股份
I7t}$ S6 approved regional stock 认可地区性证券
Lw?>1rTT/ approved retirement scheme 认可退休金计划
V| {~9^ approved subordinated loan 核准附属贷款
gI@nE:(m arbitrage 套戥；套汇；套利
&b2@+/ F arbitrageur 套戥者；套汇者
.v9i|E=<~ arbitrary amount 临时款项
B rZ17 arrangement 措施；安排；协定
Q^?$2ck= arrears 欠款
{?X +Yw arrears of pay 欠付薪酬
;CV' arrears of revenue 逾期未收税款；逾期未收的帐项
Z 8GIZ articles of association 组织章程；组织细则；组织章程细则
w[EEA_\ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
-Q ];o~ ascertainment of profit 确定利润
Vn_>c#B "Asia Clear" “亚洲结算系统”
WM=)K1p0 u Asia Commercial Bank Ltd. 亚洲商业银行有限公司
$%ww$3 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
9,"gXsvx( Asian Development Fund [ADF] 亚洲发展基金
tlI]) ;iE, Asian dollar bond 亚洲美元债券
<\d2)I v Asian dollar market 亚洲美元市场
xr!A>q+@i Asian dollar rate 亚洲美元利率
~i>'3j0@k Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:&E~~EUW Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
A$;*O) asked price 沽盘；喊价；索价；卖方报价
% 0 f*OC assessable income 应评税入息
[RT o[-ci2 assessable loss 应评税亏损
V_|HzYJJ5 assessable profit 应评税利润
xZloEfv.B assessable value 应评税值
x$S~>H<a assessed profit 估定利润
Cwji,* assessed value 经评估价值
@ W q8AFo assessment 评税；评定；估价；评税单
UyF;sw assessment number 评税编号；估价编号
p-7?S^!l assessment of additional tax 补加税评税
Us> assessment of performance 业绩评估；实绩评价
+|4olK$[ Assessor 评税主任
4~WSIR- asset price bubbles 资产价格泡沫
Ev A8<o asset-backed securities 具资产保证的证券
" ;\EU4R assets accretion 资产增值
+hH7|:J Q assets and liabilities 资产与负债
&@PAv5iNf assets betterment statement 资产递增表；资产改进表
n~i^ +pD@ assets lending 实物放款；有抵押贷款
;B :\e8 assets of the company passing on the death 死者去世时转移的公司资产
7CX5pRNL assets pledged as security for liabilities 用作负债抵押的资产
a@?ebCE assets portfolio 资产投资组合
ma`sv<f4-! assets price 资产价格
NG4@L1f% assets quality 资产质素
SF[Z] |0gs assets realization 资产变现
9G6auk.m.O assets refinancing arrangement 资产再集资安排
gDH|I;! assets securitization 资产证券化
Y&i&H=U assets situated outside Hong Kong 在香港以外地方的资产
~4ijiw$ assets stripping 削减资产；拆卖资产
> R\@W(-g` assets value 资产值
|(Xxi assignee 承让人
HEK ?z|Ne assignment 转让；转让书；转让契
Y`xAJ#=
,i assignment of interest 权益转让
i}))6 assignment of letters patent and trade mark 专利证书及商标转让
_e|-O>#pl assignment of property 物业转让；物业转让书
a4q02 cV assignment right 转让权
&kH7_Lz assignor 转让人
oL9ELtb ]s associate 有联系的人；有关连人士；相联者；合伙人；联系人
Kf6D$} Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2D3m Tpw associate member 附属会员
Ka"1gbJ | associated body corporate 相联法人团体
oV~S4|9: associated company 相联公司；联属公司
wFBS ux $ associated corporation 相联法团
;;EF iaA Association of Chartered Certified Accountants [ACCA] [United Kingdom]
owO &[D/ 公认会计师公会〔英国〕
p\]rxtm Association of Futures Exchange Brokers 香港期货经纪协会
1}CJ& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
SNH AL F association of underwriters 承保人组织
2k`Q+[?{q> assumption of control 接管
j?! /#' assurance 担保；保险；转易；转易书
dmMr Z1u2 assurance of interest 权益的转易
gLbTZM4i at 19XX price 按一九ＸＸ年价格计算
3b<;y% at a discount 按赔价计算；按贴水价格计算；打折扣
9a'}j#mJo at a premium 按溢价计算；按升水价格计算
@\=4 Rin/q at call 通知付款；按通知
>vuR:4B at constant market price 按固定市价计算
u$ ^r(.EV at constant price 按固定价格计算
:QMpp }G at cost 按成本计算
9*CRMkPrd at current market price 按当时市价计算；按现时市价计算
Z>W&vDeuN at current price 按当时价格计算；按现时价格计算
z7Z!wIzJ at factor cost 按要素成本计算；按生产要素成本计算
pWb 8X}M at money-of-the-day price 按付款当日价格计算
l!} 7GWj at or better 按指定或较佳价位〔买卖指令〕
mWVq>~ at par 按面值计算；平价
)Qo^ Mz at sight 见票即付
} 9+Vf'u|l at the close 按收市盘
,Fu[o6x<^ at the opening 按开市盘
w4UJXc attestation 见证；见证条款
!nF.whq at-the-money option 平价期权
p q]>Ep attorney 受权人；受托代表人
m2F+ 6G attornment 新拥有人承认书
2o0WS~}5 attributable profit 可归属利润
?A 5; " attributable share value 可归属股份价值
1Msc:7:L Auckland Stock Exchange 奥克兰证券交易所
<mQ9YO# auction 拍卖
cvV8 ; auctioneer 拍卖商
,B,0o*qc{K audit 审计；核数
BR~+CBH Audit Commission 审计署
asYUb&Hz88 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_^F%$K6 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〕
$,1KD3;+] audit review 帐目审查
@8SA^u0 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
gZ { audited account 审计帐目；经审计的帐目
_P=L| U#C audited annual account 经审计的周年帐目
QU@CPME audited balance sheet 经审计的资产负债表
7t6TB*H auditor 核数师；核数主任；审计师
H*&!$s. auditor's certificate 核数师证明书；审计师证明书
}wGy#!CSza auditor's report 核数师报告；审计师报告
ESkhCDU Aussie bond 澳元债券
x 0q `Uc austerity budget 紧缩预算
Ntpw(E<$f Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
&LhR0A Australia All Ordinaries Index 澳洲所有普通股票指数
b X+"G}CRP Australian Dollar [AUD] 澳元
*47%| bf` Australian Options Market 澳大利亚期权市场
+3-f$/po Australian Securities Commission 澳洲证券事务监察委员会
FF30 VlJ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
OUm,;WNLf Australian Stock Exchange 澳大利亚证券交易所
F' njtrO3 Austrian Schilling [ATS] 奥地利先令
sfCU"O2G authentication 认证；鉴证
^<Sy{KY authority to purchase 委托购买证；委购书
t\-;n:p- authorization 认可；核准；授权；授权书
.[vYT.LE authorization by direction 指示授权
Z7dV y8J authorization by instruction 指令授权
)oMMDH w\ authorization by warrant 令状授权
M` |E)Y authorization of unit trust 单位信托的认可
D (Q=EdlO authorized agent 指定代理人
)AAPT7!U authorized capital 法定资本
9Ljd
or authorized clerk 出市员
D (">bR)1 authorized dealer 认可交易商
Jrx]/CM authorized financial institution 认可财务机构
^:o^g'Yab authorized fund 认可基金
DA/ \[w?J authorized fund house 获授权的基金公司；认可基金公司
Bvz&
p )( authorized institution 认可机构
2S-z$Bi}] authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
h
x
hl authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
?"T *{8 authorized insurer 获授权保险人；获认可承保人
dijHi authorized investment 特准投资项目
b O+L#K f authorized person 获授权人
u Bo~PiJ2" authorized representative 获授权代表
,<=_t{^ authorized share capital 法定股本
t~
z;G%a automated quotation system 自动报价系统
_z& H O Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
TiSV`V q 自动交易系统〔香港期货交易所有限公司〕
]"U/3dL5 automatic adjustment mechanism 自动调整机制
- VZ?
c automatic adjustment system 自动调整系统
8?$XT Automatic Clearing House 自动票据交换所
Opf^#6'mq automatic exchange rates accumulation system 自动化汇率累集系统
X"v)9 p Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Hr=?_Un" automatic teller machine [ATM] 自动柜员机
x7c#kU2A&Z autopay 自动转帐
#h2 qrX&+ available assets 可用资产
. &n;S';" available fiscal reserve 现存财政储备
lAPPn g` available profit 可用利润
r-c1_
[Q# Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
[ J43] average 平均；平均数；海损
Zex`n:Wl?j average basic salary 平均基本薪金
Uy{ZK*c8i average consumer expenditure 平均消费开支；一般消费开支
jG OE
CKP average cost 平均成本
Trml ?zexD average cost of land production 增辟土地平均成本
vOBXAF average daily turnover 平均每日成交额
^ V8?6E average daily wage rate 平均每日工资率
6 G?7>M average expenditure pattern 平均开支模式
VKHzGfv average growth rate 平均增长率
RVa{% average net fixed assets 固定资产平均净值
EdS7m,d average of relatives 相对价格平均数
H r;\} average price 平均价格
~{np G average propensity to consume 平均消费倾向；一般消费倾向
d{RMX<;G average propensity to save 平均储蓄倾向；一般储蓄倾向
1IZTo!xi average rate 平均率
BPC> average revenue 平均收入；平均收益
n,%/cU l average stock 平均库存；平均存货
9lSs;zm{Q average yearly rent 平均年租
Yj>ezFo avoidance of double taxation 避免双重课税
8\e8$y3 avoidance of tax 避税
