A:
) 7#3n(_np A share Ａ股；甲类股份
p"H /N_b4 abatement of tax 减税；减扣免税额
X Vo+ <& ABN AMRO Bank N.V. 荷兰银行
Z TB6m` above-the-line expenditure 线上项目支出；经常预算支出
0 xvSi9 above-the-line receipt 线上项目收入；经常预算收入
bJ6 H6D> ABSA Asia Limited 南非联合亚洲有限公司
z/p^C~|} absolute change 绝对数值变更
Y ;E'gP-J absolute expenditure 实际开支
xh25 *y absolute guideline figure 绝对准则数字
i] ,~tT|P absolute interest 绝对权益
7A$mZPKh absolute order of discharge 绝对破产解除令
O@ dK^o absolute profit margin 绝对利润幅度
bT AY5\wB absolute value 实值；绝对值
,C_MB1u absolutely vested interest 绝对既得权益
,K 30.E absorbed cost 已吸收成本；已分摊成本
376z~ absorption 吸收；分摊；合并
_)YB*z5 absorption rate 吸收率；摊配率；分摊率
U 17=/E ACB Finance Limited 亚洲商业财务有限公司
Dk2Z l acceptable form of reciprocity 合理的互惠条件
~,8#\] xR acceptable rate 适当利率；适当汇率
l0Z K) acceptance agreement 承兑协议
L`9.Gf acceptance for honour 参加承兑
E7w^A acceptor 承兑人；接受人；受票人
. _Jypk8 acceptor for honour 参加承兑人
cbzS7q<) accident insurance 意外保险
C } L2'l, Accident Insurance Association of Hong Kong 香港意外保险公会
*&+z I$u( accident insurance scheme 意外保险计划
W(-son~I accident year basis 意外年度基准
e(&u3 #7Nn accommodation 通融；贷款
)Q}Q -Zt accommodation bill 通融票据；空头票据
R,OT\FQ< accommodation party 汇票代发人
\TDn q!)? account balance 帐户余额；帐户结余
Zz 'g&ew o account book 帐簿
`/i/AZ{ account collected in advance 预收款项
WOeLn[ account current book 往来帐簿
1L?W+zMO account of after-acquired property 事后取得的财产报告
8A-*MU`+ account of defaulter 拖欠帐目
9.#")%_p account payable 应付帐款
X_Pbbx_j account payee only [A/C payee only] 只可转帐；存入收款人帐户
Z^WI~B0nt account receivable 应收帐款
E4.A$/s8[ account receivable report 应收帐款报表
pY%KI account statement 结单；帐单；会计财务报表
4 V
mUTMY account title 帐户名称；会计科目
zx+}>(U\U accountant's report 会计师报告
^ 6Yt2Bhs Accountant's Report Rules 会计师报告规则
f3.oc9G accounting and auditing procedure 会计与审计程序；会计与核数程序
I9#l2<DYlX Accounting Arrangements 《会计安排》
t47;X}y f accounting basis 会计基础
P^ lzbWj^ accounting by Official Receiver 破产管理署署长呈交的帐目
L i 9$N"2 Accounting Circular 《会计通告》
Tn\{*A accounting class 会计类别
#%#N.tB 5 accounting date 记帐日期；会计结算日期
I\[z(CHg @ accounting for money 款项核算
?UeV5<TewS Accounting Officer 会计主任
V<PH5'^$j accounting period 会计报告期；会计期
j*GS')Cm accounting policy 会计政策；会计方针
|}X[Yg=FG accounting practice 会计惯例
!i@A}$y accounting principle 会计准则
WK#%G accounting record 会计记录
Df(+@L5! accounting report 会计报告
SFFJy RCz Accounting Services Branch [Treasury] 会计事务部〔库务署〕
E4_,E eC# Accounting Society of China 中国会计学会
L(1} PZ accounting statement 会计报表
K]dR %j accounting system 会计制度；会计系统
:TV`uUE accounting transaction 会计事项；帐务交易
z|(<Co8#. accounting treatment 会计处理
:vaVghN\ accounting year 会计年度
Wu8zK= Ve( accretion 增值；添加
pR jrMS accrual 应计项目；应累算数目
wMCgL h\wi accrual basis 应计制；权责发生制
^L.' At accrual basis accounting 应计制会计；权责发生制会计
cveQ6
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*Aug7
HlS accrued benefit 应累算利益
:}gEt?TUhs accrued charges 应计费用
ZcTjOy? accrued cumulative preference share dividend 应累算的累积优先股股息
[ThAv Q_$ accrued expenses 应累算费用
L EFL KC accrued interest payable 应付利息；应计未付利息
S5UQ
accrued interest receivable 应收利息；应计未收利息
GE !p accrued right 累算权益
WU,b<PU & accruing profit 应累算的利润
axN\ZXU accumulated fiscal reserve 累积财政储备
C!6D /S accumulated profit 累积利润；滚存溢利
hVd_1|/X accumulated reserve 累积储备
8;f5;7M n accumulation of surplus income 累积收益盈余
[O]rf+NZ(5 acquired assets 既得资产
#v6<9>% acquisition 收购；购置；取得
u1. 0-Y? acquisition cost 购置成本
m6 gMVon acquisition expenses 购置费用
r{Mn{1:O acquisition of 100% interest 收购全部股权
gp'k(rGH acquisition of control 取得控制权
)6o%6$c acquisition of fixed assets 购置固定资产
<;1M!. )5 acquisition of shell “买壳”
{ qCFd acquisition price 收购价
t2m7Yh5B act of God 天灾
.>1Y-NM acting partner 执事合伙人
q [+KQ, active market 买卖活跃的市场；交投畅旺的市场；旺市
rA8{Q.L active partner 积极参与的合伙人
sx' eu;S active trading 交投活跃
1/?K/gL actual circulation 实际流通
rcH{"\F_/ actual cost 实际成本
3 `N SSS actual expenditure 实际开支；实际支出
?<M x* l actual income 实际入息；实际收入；实际收益
nm %7 e!{m actual market 现货市场
?_T[ ]I' actual price 现货价；实际价格
g+?2@L$L actual profit 实际利润
\,lIPA/L actual quotation 实盘；实际价位；实际报价
7 fl{<uf actual year basis 按实际年度计算
s={IKU&m[ actuals 实货
p+7#`iICE actuarial investigation 精算调查
4|4[3Ye7u: actuarial principle 精算原则
@_ UI;*V actuarial report 精算师报告
zp``e;gY Actuarial Society of Hong Kong 香港精算学会
vM:c70= actuarial valuation 精算师估值
N ]\) Ok actuary 精算师
r!|h3*YA ad referendum agreement 暂定协议；有待覆核的协定
Ip *8R]W ad valorem duty 从价税；按值征税
Pw6%,?lQ ad valorem duty system 从价税制
38:5 g_ ad valorem fee 从价费
>
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e ]{=#
additional allowance 额外免税额
( iJ
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l?L s=J* additional assessable profit 补加应评税利润
E, oR.B additional assessment 补加评税
,V zbKx, additional commitment 额外承担
Zv8_<>e additional commitment vote 额外承担拨款
4sC)hAx&f additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
-e0?1.A$ additional dependent parent allowance 供养父母额外免税额
(''w$qq"D additional provision 额外拨款
h&~9?B additional stamp duty 附加印花税
ob|^lAU additional tax 补加税罚款；补加税款
k(@W
z>aCv Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~4mRm!DP adjudged bankrupt 被裁定破产
P=s3&NDD adjudicated bankrupt 裁定破产人
/1Ss | . adjudication fee 裁定费；评定印花税额手续费；评估契据费
lfr^NxO U adjudication of bankruptcy 裁定破产；宣告破产
:EH> &vm adjudication of insolvency 裁定无力偿还债务
z>'vS+axV adjusted actual 经调整的实数；调整后的实数
bwJluJ, E adjusted current assets 经调整的流动资产；调整后的流动资产
JcfGe4 adjusted figure 经调整的数字；调整后的数额
W[>qiYf^b adjusted liabilities 经调整的负债；调整后的负债
iI &z5Q2 adjusted loss 经调整的亏损；调整后的亏损
0}'/ 3Q adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
_p^Wc.[~M adjusted profit 经调整的利润；调整后的利润
T#v Y(d adjusted surplus 经调整的盈余额；调整后的盈余额
6:?mz ;oP adjusted value 经调整的价值；调整后的价值
QcjsQTAbk adjustment 调整；修订；理算〔保险〕
Cj/!m adjustment centre 调剂中心
Mf7
[ @#$ adjustment lag 调整过程的时间差距；调整时差
vTL/% SJ8 adjustment mechanism 调整机制
`_BmVms adjustment of loss 亏损调整
as!P` *@ adjustment process 调整过程；调整程序
GXRW"4eF5 adjustment range 调整幅度
sN) xNz administered exchange rate 受管制汇率
(.5Ft^3W Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<v b7X administration expenses 行政费用
uW P0(6 % administration fee 手续费；行政费
BaM F5f+ administration in bankruptcy 破产管理
>ZU)bnndA administration order 遗产管理令
[<d_ #(]h' administrator 管理人；遗产管理人
/Kd'!lMuz administrator of the estate 遗产管理人
$6 4 {Ff admission of debt 债项承认书
0w vAtK|Q admission of proof 接纳债权证明
*&V"x=ba, advance 放贷款项；垫付款项；预支款项；预付款项
A-rj: k! advance account 暂支帐目；预付款帐户
,-DU)&dF advance compensation 预付补偿金
!\'HKk~V advance from shareholder 股东垫款
xl,6O!aR advance pending reimbursement 预支以待日后付还
/-(OJN5F^ advanced economy 先进经济体系
,jl4W+s advancement 预付；预付财产
*)vy%\ advances warrant 垫款令
R0|4KT-i advancing 贷出
;hh .w?? adverse balance 逆差
-M 4VC^_ adverse exchange 逆汇
IIF <Zkpb advertisement addressed to shareholders 在报章刊登的致股东通告
$if(n|| advice for collection 托收通知书
rX)_!mR advice of drawing 提款通知书；汇票通知书
]u:Ij|.'y0 advice of payment 付款通知
Jid_&\ Advisory Committee [Securities and Futures Commission]
o"kL, & 谘询委员会〔证券及期货事务监察委员会〕
_lC0XDZ Advisory Committee on Diversification 经济多元化谘询委员会
`(6cRT`Wp affidavit 誓章；遗产申报誓章
~B 7<Yg affidavit of no receipt 述明无收款的誓章
VZ7E#z+nM# affiliate 联号；联营公司；附属公司
*?>52 -&b affiliated company 附属公司；联号；联营公司
}1Q> A 5e affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4H{$zMq8 affordability 负担能力
;q#Pl!*5 African Development Bank [AfDB] 非洲开发银行
GgE
38~A4 after-acquired property 事后取得的财产
j(M.7Z7^ after-hours dealing 市后交易
$bN_0s0:' after-tax profit 税后盈利；税后利润；税后溢利
Xo 6zeLHO agency agreement 代理协议
}Nma %6PfV agency expenses 代理机构的开支
EoS6t agency fee 代理费
E?VOst& Agency Law 《代理法》
]O0u.=1k agent 代理人；承销人
'aS: Azb agent of company 公司代理人
|:SIyXGbY agent's fee 代理人费；经纪费
^S)t;t@x aggregate 总计；总数；总体数字
mcs!A/]< aggregate amount 总款额；总额
m\_v{1g aggregate assets and liabilities 总体资产与负债
' t^ r2N/ aggregate at constant price 按固定价格计算的总体数字
Ri*mu*r\} aggregate demand 总需求
9V;A + d, aggregate gross position 总持仓量
]Y$jc aggregate limit 总限额
AtqsrYj
aggregate of salaries tax 合计薪俸税
:4LWm<P aggregate performance 总体表现；总体业绩
\FnR'ne aggregate supply 总体供应
oxJAI4{y
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J<&?Hb*| aggregate total 整体总额
omT^jh aggregate value 总值；合计价值
zQ(`pld aggregated basis 合计基准
!wZIXpeL aggregated net chargeable income 合计应课税入息实额
u)%/df qzZ aggregation 合并计算；合计；总和
L D%SL J: aggregation of incomes of husband and wife 夫妇入息合并计算
6QNZ/Ox: aggregation of property 财产的总和
_T;Kn'Gz(& agio 差价；贴水
.k%/JF91n 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》
Hr \vu`p$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:!FGvR6 《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》
'<O.J(N~4! Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
162Dj$ 《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》
&G?w*w_n Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
3PkU>+.6 《香港政府和大韩民国政府关于相互促进和保护投资协定》
08g2? 5w" agreement for a settlement 授产协议
>x
]{c b/m agreement for assignment 转让协议
=%B}8$.| agreement for sale 售卖协议；买卖协议
* o <|^,R agreement for sale and purchase 买卖协议
O>9-iqP>`d agreement for the payment of interest 支付利息协议
M}
+s_h9 agreement for the repayment of money 还款协议
2 ;w> w#}> agreement of reinsurance 再保险协议
Ci2* 5n< Agricultural Bank of China 中国农业银行
lbh7`xCR air passenger departure tax 飞机乘客离境税
/XdLdA!v Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
(%9J( 4 airport tax 机场税
zKh <zj alcohol duty 酒精税
b{
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qNm~ alienation 让与；让渡；转让
t7*F, alimony 生活费；赡养费
n ;> r All Ordinaries Index [AOI] 所有普通股指数
FS*J8) all risks 全险；综合险
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^!=e72 All Sales Record for Stock Market 《股票市场成交报告》
%H3 iX^}* Allied Capital Resources Limited 新联财务有限公司
UgOhx- 8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3@1$y`SN allocation letter 拨款信件
G\(*z4@G z allocation of fund 分配款项；预留款项
dki3( allocation of profit 利润分配；溢利分配
V|<'o<h8 allocation warrant 拨款令
lQ4$d{m` allotment 分配；配股
Q,};O$h allotment notice 股份配售通知；配股通知
4Vd[cRh2 allotment of shares 股份分配
gyU=v{]. allowable 可获宽免；免税的
+KOhDtLMG allowable business loss 可扣除的营业亏损
X9rao n allowable expenses 可扣税的支出
Vygh|UEo allowance 免税额；津贴；备抵；准备金
Gc;-zq allowance for debts 债项的免税额
/sqfw,h@ allowance for depreciation by wear and tear 耗损折旧免税额
f*^bV_ allowance for funeral expenses 殡殓费的免税额
SjcX|=S allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Ix0#eo j allowance for repairs and outgoings 修葺及支出方面的免税额
Eks<O allowance to debtor 给债务人的津贴
=!/T4Oo alteration of capital 资本更改
4I.)>+8V alternate trustee 候补受托人
\@zoM:[sN amalgamation 合并
\[/ }Cy ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Yfy";C7X ambit of charges 征税范围；收费范围
QHtN_Q_F amended valuation 经修订的估值
uI3oPP> $ American Commodities Exchange 美国商品交易所
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3 "jn American Express Bank Limited 美国运通银行
@[Wf!8_ American Stock Exchange 美国证券交易所
vF'IK, amortization 摊销
~N )(|N amount due from banks 存放银行同业的款项
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amount due from banks abroad 存放海外银行同业的款项
_6L'}X$)N amount due from holding companies 控股公司欠款
YI]/gWeu amount due from local banks 存放本港银行同业的款项
%2beo H' amount due to banks 银行同业的存款
;x/. 8fA amount due to banks abroad 海外银行同业的存款
|_a^+!P amount due to holding companies 控股公司存款
_Ecs{'k amount due to local banks 本港银行同业的存款
~W3t(\B' amount due to outport banks 外埠银行同业的存款
I,r0K] amount for note issue 发行纸币的款额
.fK~IKA amount of bond 担保契据的款额
"po;[
Ia2 amount of consideration 代价款额
c#@L~ < amount of contribution 供款数额
\t? ;p-+ta amount of indebtedness 负债款额
! HXyvyDN amount of principal of the loan 贷款本金额
- 1ci.4F& amount of rates chargeable 应征差饷数额
IcNZUZGE amount of share capital 股本额
{RD9j1 amount of sums assured 承保款额
f3<253 1/} amount of variation 变动幅度
dx.J v/Mb amount of vote 拨款数额
BM87f:d amount payable 应付款额
CU/Id`"tW amount receivable 应收款额
1`Uu;mz Amsterdam Stock Exchange 阿姆斯特丹证券交易所
WI SK-z analysis 分析
s1X?]A ancillary risk 附属风险
^xr & E annual account 周年帐目；周年帐目报表；年度决算；年结
,,?X Gx annual accounting date 年结日期
p.,`3"C1 annual allowance 每年免税额；年积金；年度津贴；年津
.{(gku>g( annual balance 年度余额
:1 ~4X annual disposable income 每年可动用收入
kAW 2vh annual estimates 周年预算
r] S"i$ annual fee 年费
4OG 1_6K annual general meeting 周年大会
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b<V annual growth rate 年增率；每年增长率
%V(U]sbV annual long-term supplement 长期个案每年补助金
8C I\NR{x8 annual pensionable emolument 可供计算退休金的年薪
:aD_>,n annual report 年报
V)I Tk \ Annual Report on the Consumer Price Index 《消费物价指数年报》
p1IN%*IV+o annual return 周年报表；周年申报表；每年报税表格
+}BKDEb Annual Return Rules 《周年报表规则》
C
*7x7|z annual review of consumer prices 每年消费物价回顾
9q2 x} annual roll-forward basis 逐年延展方式
Seq
^o= annual salary 年薪
z\K-KD{Ad annual statement 年度报表；年度决算表
WqHp 23 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
1([?EfC annuitant 年金受益人
}#n d &ND annuity 年金
? O9| annuity contract 年金合约
# 5X+. !L annuity on human life 人寿年金
b >' c
antecedent debt 先前的债项
Lfv RH?<W ante-dated cheque 倒填日期支票
i1Y< [s anticipated expenditure 预期开支
j(c; r> anticipated net profit 预期纯利
)t,efg anticipated revenue 预期收入
`mquGk|) anti-inflation measure 反通货膨胀措施
tHFUV\D;, anti-inflationary stance 反通货膨胀立场
EIOP+9zP apparent deficit 表面赤字
C`8. 8 apparent financial solvency 表面偿债能力
jTqE V( apparent partner 表面合伙人
) Lo hB,? application for personal assessment 个人入息课税申请书
(7X^ z&2 application of fund 资金应用
j<h0`v application to release as liquidator and to destruct the books of accounts and documents
1.nYT* 申请免除清盘人职务及毁灭帐簿与文件
R !>SN0 appointed actuary 委任精算师
d\t A1&k71 appointed auditor 委任核数师；委任审计师
EEH TlqvR appointed trustee 委任的受托人
3+! G 9T! appointer 委任人
0u I=8j apportioned pro rata 按比例分摊
/@", 5U# apportionment 分配；分摊
98CS|NE e Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c3O&sa
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G6X 5`eLQ apportionment of estate duty 遗产税的分摊
i,l$1g-i appraisal 估价；评估
Z{_YH7_ appreciable growth 可观增长
(?P\;yDG appreciable impact 显着影响
z/pxZ B ~" appreciable increase 可观增长
0 R>!jw appreciation 增值；升值
O#)YbaE appreciation against other currencies 相对其他货币升值
.gCun_td# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
hh-sm8 appreciation tax 增值税
'Ojxzz*tT appropriation 拨款；拨用；拨付
so@ijl4{Z appropriation account 拨款帐目
-hGLGF?? Appropriation Bill 拨款法案
$8Gj9mw4e' appropriation-in-aid system 补助拨款办法
mD,fxm{G approved assets 核准资产
q oz[x approved basket stock 认可一篮子证券
VrJf g approved budget 核准预算
5zF$Q {3 approved charitable donation 认可慈善捐款
,F=FM> o approved charitable institution 认可慈善机构
X6r3$2! approved currency 核准货币；认可货币
,oJ$m$(Lj approved estimates 核准预算
2rM/kF >g approved estimates of expenditure 核准开支预算
IG!(q%Gf approved overseas insurer 核准海外保险人
AzSmfEaU0 approved overseas trust company 核准海外信托公司
{7E pljH@ approved pooled investment fund 核准汇集投资基金
w%%*3[--X approved provident fund scheme 认可公积金计划
J #;|P-pt approved provision 核准拨款
H9[0-Ur5 approved redeemable share 核准可赎回股份
w|- m*v
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4@Bl 1b[< approved retirement scheme 认可退休金计划
12}!oS~_ approved subordinated loan 核准附属贷款
j!IkU}*c arbitrage 套戥；套汇；套利
&HqBlRo arbitrageur 套戥者；套汇者
f/sLQdK, arbitrary amount 临时款项
-E.fo._L5 arrangement 措施；安排；协定
R vd'uIJ arrears 欠款
(:RYd6i arrears of pay 欠付薪酬
3O|2Z~>3 arrears of revenue 逾期未收税款；逾期未收的帐项
Bsj^R\ articles of association 组织章程；组织细则；组织章程细则
QH k jxj Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5GURf G3{ ascertainment of profit 确定利润
9e;:(jl^ "Asia Clear" “亚洲结算系统”
+*wo iSD Asia Commercial Bank Ltd. 亚洲商业银行有限公司
BoHNni Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
RvyCc!d Asian Development Fund [ADF] 亚洲发展基金
HgTBON( Asian dollar bond 亚洲美元债券
zw0u|q;# Asian dollar market 亚洲美元市场
Y,-! QFS# Asian dollar rate 亚洲美元利率
X: QRy9] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
<ti,W n. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9r 5( asked price 沽盘；喊价；索价；卖方报价
<jh=W9.N_ assessable income 应评税入息
~pwk[Q! assessable loss 应评税亏损
/Nhc|x6zQ assessable profit 应评税利润
* b"aJ<+ assessable value 应评税值
V%voe assessed profit 估定利润
z -'e<v;w assessed value 经评估价值
mJsU7bD` assessment 评税；评定；估价；评税单
12l1u[TlS assessment number 评税编号；估价编号
!HF<fn assessment of additional tax 补加税评税
8k^1:gt^ assessment of performance 业绩评估；实绩评价
~bgM*4GW Assessor 评税主任
6|1*gl1_LD asset price bubbles 资产价格泡沫
4p>, asset-backed securities 具资产保证的证券
qCm8R@ assets accretion 资产增值
8`Tj *7Y= assets and liabilities 资产与负债
af&P;#U assets betterment statement 资产递增表；资产改进表
RG_6&
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S>d7q assets of the company passing on the death 死者去世时转移的公司资产
">q?(i\ assets pledged as security for liabilities 用作负债抵押的资产
%
"^CrG assets portfolio 资产投资组合
`_OB_F assets price 资产价格
&
z5:v-G? assets quality 资产质素
8(* ze+8 assets realization 资产变现
:DF tH13qO assets refinancing arrangement 资产再集资安排
QiNLE'19^ assets securitization 资产证券化
<m%ZD OMa assets situated outside Hong Kong 在香港以外地方的资产
I:YE6${k! assets stripping 削减资产；拆卖资产
S~^]ib0 assets value 资产值
/&5 :v%L assignee 承让人
(w
Q,($@ assignment 转让；转让书；转让契
^j2z\yo assignment of interest 权益转让
H:mc e x assignment of letters patent and trade mark 专利证书及商标转让
L i\b ,_C assignment of property 物业转让；物业转让书
jOL=vG assignment right 转让权
vQ > 8>V assignor 转让人
/Y [ b8f associate 有联系的人；有关连人士；相联者；合伙人；联系人
$I9U.~* Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
nQG<OVRClS associate member 附属会员
yjM!M| associated body corporate 相联法人团体
}*7Gq associated company 相联公司；联属公司
3w+ +F@( associated corporation 相联法团
Gg%pU +'T Association of Chartered Certified Accountants [ACCA] [United Kingdom]
od*#) 公认会计师公会〔英国〕
>P-'C^:V= Association of Futures Exchange Brokers 香港期货经纪协会
)ZpMB Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
uC2q P)m,^ association of underwriters 承保人组织
z\Z +>A assumption of control 接管
2c3/iYCKP assurance 担保；保险；转易；转易书
WmE4TL^8? assurance of interest 权益的转易
AA}+37@2I at 19XX price 按一九ＸＸ年价格计算
n`p/;D=? at a discount 按赔价计算；按贴水价格计算；打折扣
m[Qr>= " at a premium 按溢价计算；按升水价格计算
{T3wOi at call 通知付款；按通知
X @X`,/{X at constant market price 按固定市价计算
sAjN<P at constant price 按固定价格计算
(m x}6A at cost 按成本计算
\# 1p at current market price 按当时市价计算；按现时市价计算
Rj-4K@a8#N at current price 按当时价格计算；按现时价格计算
0kaM YV? at factor cost 按要素成本计算；按生产要素成本计算
UL xgvq at money-of-the-day price 按付款当日价格计算
L tK,_j at or better 按指定或较佳价位〔买卖指令〕
h2
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aQV? } at sight 见票即付
gKRlXVS at the close 按收市盘
DOq"=R+ at the opening 按开市盘
'N/u< `) attestation 见证；见证条款
t]xR`Rr;X at-the-money option 平价期权
+<WNAmh
attorney 受权人；受托代表人
~ _ko $(;A attornment 新拥有人承认书
}j YVB|2 attributable profit 可归属利润
kM3#[#6$! attributable share value 可归属股份价值
L"(
{6H Auckland Stock Exchange 奥克兰证券交易所
>eX 9dA3X auction 拍卖
]MB6++.e auctioneer 拍卖商
/Y| <0tq audit 审计；核数
8aW<lu Audit Commission 审计署
SI7r `'7A' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
yRt7&,}zL 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〕
#X0Y8:vj audit review 帐目审查
3/8<dc Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~FnY'F<35 audited account 审计帐目；经审计的帐目
Xkf|^-n audited annual account 经审计的周年帐目
x(A6RRh audited balance sheet 经审计的资产负债表
H 1$n6J auditor 核数师；核数主任；审计师
Bm&6 auditor's certificate 核数师证明书；审计师证明书
1}OM"V auditor's report 核数师报告；审计师报告
VhU ,("&pm Aussie bond 澳元债券
<6C :\{eo austerity budget 紧缩预算
RT[ E$H Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
SxL/]jWR7 Australia All Ordinaries Index 澳洲所有普通股票指数
V/yj.aA*@ Australian Dollar [AUD] 澳元
fiLlOr% r Australian Options Market 澳大利亚期权市场
lDZ~ Australian Securities Commission 澳洲证券事务监察委员会
rg I Z Australian Society of Certified Practising Accountants 澳洲执业会计师公会
gN[^ ,u Australian Stock Exchange 澳大利亚证券交易所
1? ,C d Austrian Schilling [ATS] 奥地利先令
'-P+|bZW4 authentication 认证；鉴证
x}#N?d authority to purchase 委托购买证；委购书
lF\2a&YRbn authorization 认可；核准；授权；授权书
5JS*6|IbD{ authorization by direction 指示授权
6ck%M#v authorization by instruction 指令授权
c9+yU~( authorization by warrant 令状授权
NdC5w-W Y authorization of unit trust 单位信托的认可
0KjCM4t authorized agent 指定代理人
C4gzg authorized capital 法定资本
}Zfi/ ^0U authorized clerk 出市员
E|W7IgS authorized dealer 认可交易商
8(
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-:B gp*S authorized fund 认可基金
~ iq=J5IN# authorized fund house 获授权的基金公司；认可基金公司
'a>D+A: authorized institution 认可机构
C#L|7M??; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
N3w y][bo authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
'30J J0 authorized insurer 获授权保险人；获认可承保人
`)Y 5L}c= authorized investment 特准投资项目
{d> 6*b authorized person 获授权人
}$s QmR R authorized representative 获授权代表
t|*UlTLm authorized share capital 法定股本
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F,8 ' automated quotation system 自动报价系统
HstL'{&,-m Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
N]&hw&R{Q 自动交易系统〔香港期货交易所有限公司〕
"e/"$z'ca automatic adjustment mechanism 自动调整机制
(N5"'`NZA automatic adjustment system 自动调整系统
}sp?@C,Z Automatic Clearing House 自动票据交换所
1yTw*vH F automatic exchange rates accumulation system 自动化汇率累集系统
Fzz9BEw(i Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!$<Kp6 automatic teller machine [ATM] 自动柜员机
He&A> bA)z autopay 自动转帐
U@:l~ xJ available assets 可用资产
<"av /`; available fiscal reserve 现存财政储备
_S CY e available profit 可用利润
61*b|.sl'# Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Zt
1nH average 平均；平均数；海损
H7f
Xg average basic salary 平均基本薪金
wV,=hMTd&\ average consumer expenditure 平均消费开支；一般消费开支
qJw \<7m average cost 平均成本
2FGCf} , average cost of land production 增辟土地平均成本
?i}wm` average daily turnover 平均每日成交额
*= 77|Dba average daily wage rate 平均每日工资率
m;S%RB^~H average expenditure pattern 平均开支模式
Yx](3w I D average growth rate 平均增长率
6mjD@ average net fixed assets 固定资产平均净值
`0-i>> average of relatives 相对价格平均数
jRxzZt4 average price 平均价格
jJ?G7Q5 l average propensity to consume 平均消费倾向；一般消费倾向
}MtORqK average propensity to save 平均储蓄倾向；一般储蓄倾向
M`xI N~ average rate 平均率
4thPR}DH} average revenue 平均收入；平均收益
J~ wu* x average stock 平均库存；平均存货
jEK{47i v average yearly rent 平均年租
id]}10 avoidance of double taxation 避免双重课税
FV%|*JW[;N avoidance of tax 避税
