A:
r;E5e]w*- A share Ａ股；甲类股份
Ndyo)11z abatement of tax 减税；减扣免税额
L3 KJ~LI ABN AMRO Bank N.V. 荷兰银行
;0NJX)GL above-the-line expenditure 线上项目支出；经常预算支出
c#>:U,j above-the-line receipt 线上项目收入；经常预算收入
t< RPDQ> ABSA Asia Limited 南非联合亚洲有限公司
Kaaz,C.$^ absolute change 绝对数值变更
A
PrrUo absolute expenditure 实际开支
M
9NT%7Il absolute guideline figure 绝对准则数字
J)|I/8!# absolute interest 绝对权益
wD W/?lT& absolute order of discharge 绝对破产解除令
&J D^\+7U: absolute profit margin 绝对利润幅度
ed`7GZB absolute value 实值；绝对值
x<@i3Y{[ absolutely vested interest 绝对既得权益
ePxAZg$ `> absorbed cost 已吸收成本；已分摊成本
f hN JB0 absorption 吸收；分摊；合并
jj]| }G absorption rate 吸收率；摊配率；分摊率
madb l0[y. ACB Finance Limited 亚洲商业财务有限公司
91DevizXx acceptable form of reciprocity 合理的互惠条件
wF59g38[z$ acceptable rate 适当利率；适当汇率
|cC&,8O:{ acceptance agreement 承兑协议
U-U (_W5& acceptance for honour 参加承兑
J aJ/ |N acceptor 承兑人；接受人；受票人
0}|%pm Y` acceptor for honour 参加承兑人
P{Q$(rOe accident insurance 意外保险
Y"nz l]T Accident Insurance Association of Hong Kong 香港意外保险公会
5KIhk`S accident insurance scheme 意外保险计划
n36iY'<) G accident year basis 意外年度基准
Z|)1 ftcC accommodation 通融；贷款
,f<J4U:Y accommodation bill 通融票据；空头票据
sM%l:Fv accommodation party 汇票代发人
' :DL account balance 帐户余额；帐户结余
(m=1yj9 account book 帐簿
563ExibH account collected in advance 预收款项
fKtlfQG account current book 往来帐簿
@=Dc(5`[ account of after-acquired property 事后取得的财产报告
FP Pl^ account of defaulter 拖欠帐目
}([}A`@ account payable 应付帐款
pd.unEWwF account payee only [A/C payee only] 只可转帐；存入收款人帐户
K$r)^K=s account receivable 应收帐款
r`RLDN!` account receivable report 应收帐款报表
0F%?< :
& account statement 结单；帐单；会计财务报表
q!~DCv df account title 帐户名称；会计科目
.C5JQO accountant's report 会计师报告
z\?<j%e!t Accountant's Report Rules 会计师报告规则
9} tl @ accounting and auditing procedure 会计与审计程序；会计与核数程序
3\C +g{}e Accounting Arrangements 《会计安排》
E}<i?; accounting basis 会计基础
~&+ a.@T accounting by Official Receiver 破产管理署署长呈交的帐目
eZ0-O /_i Accounting Circular 《会计通告》
> p" U| accounting class 会计类别
oq|`;k accounting date 记帐日期；会计结算日期
'/A X 'U8Y accounting for money 款项核算
)_?h;wh 84 Accounting Officer 会计主任
.M ID)PY- accounting period 会计报告期；会计期
7#7|+%W0 accounting policy 会计政策；会计方针
rp2g./2 accounting practice 会计惯例
IYH4@v/# accounting principle 会计准则
5g$>J)Ry accounting record 会计记录
1'8-+ ?r accounting report 会计报告
mgM"u94-] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
xO,;4uE Accounting Society of China 中国会计学会
EWv[Sp accounting statement 会计报表
|WfL'_?$ accounting system 会计制度；会计系统
<=w!: accounting transaction 会计事项；帐务交易
! 4 lN [ accounting treatment 会计处理
4gWlSm) accounting year 会计年度
u,N<U t accretion 增值；添加
]1W ] accrual 应计项目；应累算数目
"<%J^Z9G accrual basis 应计制；权责发生制
8#o2 qQ2+ accrual basis accounting 应计制会计；权责发生制会计
\w(0k^<7 accrue 应累算；应计
Kltqe5 accrued benefit 应累算利益
q:iu
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|sP0z !)b accrued cumulative preference share dividend 应累算的累积优先股股息
v (S h+p accrued expenses 应累算费用
n.R"n9v` accrued interest payable 应付利息；应计未付利息
'op_GW accrued interest receivable 应收利息；应计未收利息
U3 UA accrued right 累算权益
<HIM
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{))Cb9' accumulated fiscal reserve 累积财政储备
!@ y/{~Gu accumulated profit 累积利润；滚存溢利
J8Vzf$t}; accumulated reserve 累积储备
N|ZGc{? accumulation of surplus income 累积收益盈余
QXl~a%lB acquired assets 既得资产
RZ ?SiwE acquisition 收购；购置；取得
v\?l+-A? y acquisition cost 购置成本
P:3o}CB1I acquisition expenses 购置费用
#uCfXJ- acquisition of 100% interest 收购全部股权
v$g\]QS
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~,xso0 acquisition of fixed assets 购置固定资产
J |U FuD acquisition of shell “买壳”
*~b~y7C acquisition price 收购价
Bq A_C W act of God 天灾
+Z"[2Dm acting partner 执事合伙人
uK1VFW active market 买卖活跃的市场；交投畅旺的市场；旺市
1rLxF{, active partner 积极参与的合伙人
2 &_>2"=<@ active trading 交投活跃
BlcsDB =ka actual circulation 实际流通
S;%k?O 7v actual cost 实际成本
\g)?7>M | actual expenditure 实际开支；实际支出
imhE=6{ actual income 实际入息；实际收入；实际收益
FT J{ actual market 现货市场
>RpMw!NT actual price 现货价；实际价格
L 7LUy$M-< actual profit 实际利润
HMmVfGp] actual quotation 实盘；实际价位；实际报价
_u6MSRX[6$ actual year basis 按实际年度计算
wByTNA7 actuals 实货
HnsLYY\ actuarial investigation 精算调查
,pQ[e$u1 actuarial principle 精算原则
J6rWe actuarial report 精算师报告
x {Dw?6TP Actuarial Society of Hong Kong 香港精算学会
'SrDc'? actuarial valuation 精算师估值
4nh0bI N1 actuary 精算师
&Mt0Qa[ ad referendum agreement 暂定协议；有待覆核的协定
d Nov= w ad valorem duty 从价税；按值征税
[6/8O ad valorem duty system 从价税制
x(~V7L>"i ad valorem fee 从价费
Ap |g[J ad valorem tariff 从价关税
\(`C*d additional allowance 额外免税额
dk]A,TB*2 additional amount for unexpired risk 未过期风险的额外款额
IMzt1l
=7 additional assessable profit 补加应评税利润
CLJn+Y2 additional assessment 补加评税
%afF%y additional commitment 额外承担
<54KWC86)J additional commitment vote 额外承担拨款
c%+uji6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:
Cli8# additional dependent parent allowance 供养父母额外免税额
Wc;N;K52 additional provision 额外拨款
ro e_H> additional stamp duty 附加印花税
H6`zzH0" additional tax 补加税罚款；补加税款
F"3'~ 6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
sN 5Mm8~ adjudged bankrupt 被裁定破产
+~M.Vs X adjudicated bankrupt 裁定破产人
pigu]mj adjudication fee 裁定费；评定印花税额手续费；评估契据费
Rz6kwh=q adjudication of bankruptcy 裁定破产；宣告破产
-@B6 $XWL adjudication of insolvency 裁定无力偿还债务
JRAU|gr adjusted actual 经调整的实数；调整后的实数
4E1j0ARQQ adjusted current assets 经调整的流动资产；调整后的流动资产
F5M|QX@- adjusted figure 经调整的数字；调整后的数额
9F~5H t adjusted liabilities 经调整的负债；调整后的负债
d P]Z: adjusted loss 经调整的亏损；调整后的亏损
!X-ThKEq adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
eiRVw5g adjusted profit 经调整的利润；调整后的利润
WH fl|e adjusted surplus 经调整的盈余额；调整后的盈余额
R$+"'N6p adjusted value 经调整的价值；调整后的价值
SbsdunW+? adjustment 调整；修订；理算〔保险〕
,Z7Ky*<j adjustment centre 调剂中心
#'RfwldD9 adjustment lag 调整过程的时间差距；调整时差
) M(//jX adjustment mechanism 调整机制
f rV_5yK' adjustment of loss 亏损调整
w=0zVh_`( adjustment process 调整过程；调整程序
niYD[Ra\xP adjustment range 调整幅度
t~!ag#3['. administered exchange rate 受管制汇率
Y|W#VyM- Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ln/*lLIOb administration expenses 行政费用
5-S -r9 administration fee 手续费；行政费
`FX?P`\@I administration in bankruptcy 破产管理
-Hy>
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* e<'|Kq administrator 管理人；遗产管理人
%>y!N!.F administrator of the estate 遗产管理人
]@ Vp:RGMr admission of debt 债项承认书
Y$+v " admission of proof 接纳债权证明
F *N Hy.Y advance 放贷款项；垫付款项；预支款项；预付款项
XjxI@VXzUV advance account 暂支帐目；预付款帐户
Gvr> n@n advance compensation 预付补偿金
0G+ qF 96 advance from shareholder 股东垫款
NL!xk cXO advance pending reimbursement 预支以待日后付还
s9fEx -!y advanced economy 先进经济体系
I+jc advancement 预付；预付财产
vSH-hAk advances warrant 垫款令
GW%!?mJ advancing 贷出
T ~p>Ed 9 adverse balance 逆差
q> 6,g>I adverse exchange 逆汇
!9j6l 0 advertisement addressed to shareholders 在报章刊登的致股东通告
&hZ6CV{ advice for collection 托收通知书
<UGM/+aO advice of drawing 提款通知书；汇票通知书
V=Bm pg advice of payment 付款通知
gx C`Ml Advisory Committee [Securities and Futures Commission]
L%pAEoSG 谘询委员会〔证券及期货事务监察委员会〕
e%0 IE X Advisory Committee on Diversification 经济多元化谘询委员会
UM 0#S} affidavit 誓章；遗产申报誓章
1WY $Vs affidavit of no receipt 述明无收款的誓章
UyF;sw affiliate 联号；联营公司；附属公司
4r7a ZDVA\ affiliated company 附属公司；联号；联营公司
ICTjUQP affirmation [estate duty] 非宗教式宣誓〔遗产税〕
i9peQ61{ affordability 负担能力
+hH7|:J Q African Development Bank [AfDB] 非洲开发银行
FE1En after-acquired property 事后取得的财产
.l,NmF9 after-hours dealing 市后交易
"# Q"gC.K after-tax profit 税后盈利；税后利润；税后溢利
G2:.8 ok agency agreement 代理协议
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)>;387'Y agency fee 代理费
5yroi@KT Agency Law 《代理法》
(YYwn@NGj agent 代理人；承销人
Ow-;WO_HQ agent of company 公司代理人
/[q_f agent's fee 代理人费；经纪费
b}hQU~,E aggregate 总计；总数；总体数字
2D3m Tpw aggregate amount 总款额；总额
UK[+I]I
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iciRlx.$c aggregate at constant price 按固定价格计算的总体数字
z qd1G(tO aggregate demand 总需求
H LE%f; aggregate gross position 总持仓量
gM6o~ E aggregate limit 总限额
#vPk
XcP aggregate of salaries tax 合计薪俸税
grJ(z)c aggregate performance 总体表现；总体业绩
w&&)v~Y_ aggregate supply 总体供应
Ti#x62X{ aggregate surplus 总盈余
m x2Ov u aggregate total 整体总额
Maiy d aggregate value 总值；合计价值
a]I~.$G
aggregated basis 合计基准
s-l3_210 aggregated net chargeable income 合计应课税入息实额
C"h7'+Kw aggregation 合并计算；合计；总和
$@WA}\D aggregation of incomes of husband and wife 夫妇入息合并计算
n+Ng7 aggregation of property 财产的总和
>vuR:4B agio 差价；贴水
g_"B:DR Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
J^pq< Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
F}5skD= 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Vz y )jf Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
3tmS/ tQp 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
GbC JG qOR Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+# @2, 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ORfMp 'uP= agreement for a settlement 授产协议
ZYz8ul$E agreement for assignment 转让协议
;#7:}>}rO agreement for sale 售卖协议；买卖协议
ED A6b] agreement for sale and purchase 买卖协议
b|Eo\l2 agreement for the payment of interest 支付利息协议
3E8 Gh>J_ agreement for the repayment of money 还款协议
GGGz7_s
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q6P5:@ Agricultural Bank of China 中国农业银行
AxCFZf 5 air passenger departure tax 飞机乘客离境税
1EliR uJ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
W tflw>- airport tax 机场税
hWr}Uui alcohol duty 酒精税
m kh p@^5 alienation 让与；让渡；转让
Q+E)_5_sA alimony 生活费；赡养费
v0%FG9Gk All Ordinaries Index [AOI] 所有普通股指数
byIP]7Ld all risks 全险；综合险
kyD*b3MN All Sales Record for Stock Market 《股票市场成交报告》
=>xyJ->R Allied Capital Resources Limited 新联财务有限公司
Ys@\~?ym+ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
kM (,8j allocation letter 拨款信件
sg_%=; allocation of fund 分配款项；预留款项
-.U Ua allocation of profit 利润分配；溢利分配
v+d? #^ allocation warrant 拨款令
QV=|'
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5^36nEoA( allotment notice 股份配售通知；配股通知
^
}|$_ allotment of shares 股份分配
[} "m4+ allowable 可获宽免；免税的
F^ 7qr allowable business loss 可扣除的营业亏损
q&: t$tSS allowable expenses 可扣税的支出
3O?[Yhk`. allowance 免税额；津贴；备抵；准备金
p @+D$ allowance for debts 债项的免税额
%r:Uff@ allowance for depreciation by wear and tear 耗损折旧免税额
;QQ/bM&I allowance for funeral expenses 殡殓费的免税额
K1-y[pS]E allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Fr,b5 M<L7 allowance for repairs and outgoings 修葺及支出方面的免税额
!JPZ7_nn allowance to debtor 给债务人的津贴
JE[J}-2 alteration of capital 资本更改
`xFgYyiQd alternate trustee 候补受托人
*6]_ 6xO amalgamation 合并
n`|CD Kb ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
WI\h@qSB ambit of charges 征税范围；收费范围
gnZc`)z amended valuation 经修订的估值
gPy}.g{tH$ American Commodities Exchange 美国商品交易所
!F# ^Peb American Express Bank Limited 美国运通银行
}j|YX&`p American Stock Exchange 美国证券交易所
DMd&9EsRG amortization 摊销
nb U?:=P amount due from banks 存放银行同业的款项
>2LlBLQ amount due from banks abroad 存放海外银行同业的款项
Trml ?zexD amount due from holding companies 控股公司欠款
:& $ WWv amount due from local banks 存放本港银行同业的款项
{tF)%>\# amount due to banks 银行同业的存款
e&F=w`F\ amount due to banks abroad 海外银行同业的存款
vA0f4W 8+ amount due to holding companies 控股公司存款
l A ZBlO amount due to local banks 本港银行同业的存款
S(hT3MAW amount due to outport banks 外埠银行同业的存款
)|L#i2?: amount for note issue 发行纸币的款额
-! :h] amount of bond 担保契据的款额
d{RMX<;G amount of consideration 代价款额
1IZTo!xi amount of contribution 供款数额
BPC> amount of indebtedness 负债款额
w:@W/e*9N amount of principal of the loan 贷款本金额
9lSs;zm{Q amount of rates chargeable 应征差饷数额
Yj>ezFo amount of share capital 股本额
`:EU~4s\ amount of sums assured 承保款额
IFF3gh42. amount of variation 变动幅度
(Z at|R.F amount of vote 拨款数额
;%$wA5"2M amount payable 应付款额
9I*`~il>{ amount receivable 应收款额
`'/1Ij+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
P<IZ%eS3B analysis 分析
5t[7taLX\ ancillary risk 附属风险
^
&VN=Y6z annual account 周年帐目；周年帐目报表；年度决算；年结
0tP{K annual accounting date 年结日期
H @ .1cO annual allowance 每年免税额；年积金；年度津贴；年津
<|4L+?_(& annual balance 年度余额
qJ<Ghd`8v annual disposable income 每年可动用收入
Z TK)N annual estimates 周年预算
O ftjm
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8DZ
OPA annual general meeting 周年大会
{@T<eb$ d annual growth rate 年增率；每年增长率
>D*%1LH~V annual long-term supplement 长期个案每年补助金
,HfdiGs}j annual pensionable emolument 可供计算退休金的年薪
R ;3!?` annual report 年报
3+ WostOx Annual Report on the Consumer Price Index 《消费物价指数年报》
!i?aRI/6 annual return 周年报表；周年申报表；每年报税表格
Xm[Cgt_? Annual Return Rules 《周年报表规则》
Y .\<P*iO annual review of consumer prices 每年消费物价回顾
d0N/!; annual roll-forward basis 逐年延展方式
!_j6\r= annual salary 年薪
{A 8w~3F annual statement 年度报表；年度决算表
zZ{(7K fz 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
N1espc@j annuitant 年金受益人
E JJ W annuity 年金
[f r!J?/@ annuity contract 年金合约
ny[\yj4F annuity on human life 人寿年金
uKd79[1 antecedent debt 先前的债项
t%]b`ad ante-dated cheque 倒填日期支票
rb<9/z5- anticipated expenditure 预期开支
dZ'H'm;,! anticipated net profit 预期纯利
.0#{ ?R, anticipated revenue 预期收入
Yjp*T:6 anti-inflation measure 反通货膨胀措施
bDM;7fFp$ anti-inflationary stance 反通货膨胀立场
:V:siIDn apparent deficit 表面赤字
Ln&CB!u apparent financial solvency 表面偿债能力
;q %V)4 apparent partner 表面合伙人
PgwNE wG application for personal assessment 个人入息课税申请书
gL6.,4q+1 application of fund 资金应用
rJ fO/WK application to release as liquidator and to destruct the books of accounts and documents
Ihg1%.^V\ 申请免除清盘人职务及毁灭帐簿与文件
y_N h5 appointed actuary 委任精算师
PW GN UNc appointed auditor 委任核数师；委任审计师
o9A wW appointed trustee 委任的受托人
~ M LBO appointer 委任人
V?o%0V apportioned pro rata 按比例分摊
Hrj@I?4 apportionment 分配；分摊
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ZZ]?7j Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
pJ H@v
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~X%W2 N2 apportionment of estate duty 遗产税的分摊
i$S*5+ appraisal 估价；评估
Kma-W{vG D appreciable growth 可观增长
SoL"M[O appreciable impact 显着影响
{xJ<)^fD8 appreciable increase 可观增长
g WHjI3; appreciation 增值；升值
}X^CH2,R appreciation against other currencies 相对其他货币升值
O (YvE appreciation of the exchange value of Hong Kong dollar 港元汇值上升
TW T h! appreciation tax 增值税
P_%kYcX' appropriation 拨款；拨用；拨付
rZ^VKO`~I1 appropriation account 拨款帐目
5{O9<~, Appropriation Bill 拨款法案
%Y<3v \`_ appropriation-in-aid system 补助拨款办法
{.D/MdwW; approved assets 核准资产
4+4C0/$Y approved basket stock 认可一篮子证券
uE:`Fo=y approved budget 核准预算
@8'LI8 \/ approved charitable donation 认可慈善捐款
;0]s:0WD0P approved charitable institution 认可慈善机构
I vD M2q8f approved currency 核准货币；认可货币
({kOgOeC approved estimates 核准预算
|A19IXZ\ approved estimates of expenditure 核准开支预算
a
qIpO approved overseas insurer 核准海外保险人
* 4RL approved overseas trust company 核准海外信托公司
Xrd-/('2 approved pooled investment fund 核准汇集投资基金
`Fs- z approved provident fund scheme 认可公积金计划
^D O Q+ approved provision 核准拨款
B5 H=# approved redeemable share 核准可赎回股份
DzE_ p-
zs approved regional stock 认可地区性证券
wBIhpiJX0 approved retirement scheme 认可退休金计划
-%6Y&_5VK approved subordinated loan 核准附属贷款
E _j=v
\ arbitrage 套戥；套汇；套利
anxwK47 arbitrageur 套戥者；套汇者
L t\=E8&rh arbitrary amount 临时款项
Qvhz$W[P> arrangement 措施；安排；协定
7F
1nBd arrears 欠款
<Z\j#p: arrears of pay 欠付薪酬
(`FY{]Wz! arrears of revenue 逾期未收税款；逾期未收的帐项
- {| articles of association 组织章程；组织细则；组织章程细则
&Y|AX2KUC Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
|t&gyj ascertainment of profit 确定利润
vFg X]&bE "Asia Clear" “亚洲结算系统”
'"fZGz? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
D}A>`6W< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
rwvCp_ pN. Asian Development Fund [ADF] 亚洲发展基金
>'|Wrz67Z Asian dollar bond 亚洲美元债券
Nkg^;-C V0 Asian dollar market 亚洲美元市场
z2cd1HxN Asian dollar rate 亚洲美元利率
(GXFPEH8 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
A N
'L-
E Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
L(w ?.)E asked price 沽盘；喊价；索价；卖方报价
[pY jH+< assessable income 应评税入息
px=r~8M9} assessable loss 应评税亏损
%6HJM| {H assessable profit 应评税利润
k 9 NPC" assessable value 应评税值
g RB bL1 assessed profit 估定利润
Tl`HFZQ1 assessed value 经评估价值
f4r) g2Zb[ assessment 评税；评定；估价；评税单
h^ =9R6im assessment number 评税编号；估价编号
Rq RyZ*n assessment of additional tax 补加税评税
Nr:%yvk%s assessment of performance 业绩评估；实绩评价
{ '1e? Assessor 评税主任
muKCCWy# asset price bubbles 资产价格泡沫
`/L D:R asset-backed securities 具资产保证的证券
TwLQ;Q assets accretion 资产增值
7bC)Co#: assets and liabilities 资产与负债
U#
7K^(E9 assets betterment statement 资产递增表；资产改进表
XD$;K$_7 assets lending 实物放款；有抵押贷款
?N(opggiD assets of the company passing on the death 死者去世时转移的公司资产
L|A.;Gq assets pledged as security for liabilities 用作负债抵押的资产
hT?|:!ED.F assets portfolio 资产投资组合
.YxcXe3# assets price 资产价格
a5@XD_ b assets quality 资产质素
U((m Om6 assets realization 资产变现
I2^ Eo5' assets refinancing arrangement 资产再集资安排
*ci%c^}V assets securitization 资产证券化
d td}P~ assets situated outside Hong Kong 在香港以外地方的资产
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assets stripping 削减资产；拆卖资产
NB?y/v assets value 资产值
z{ MO~d9 assignee 承让人
yjj)+eJ(Q assignment 转让；转让书；转让契
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assignment of interest 权益转让
)G=hgqy assignment of letters patent and trade mark 专利证书及商标转让
w-?|6I}T assignment of property 物业转让；物业转让书
"6zf-++% assignment right 转让权
ry!0~ir assignor 转让人
zaMKwv}BR associate 有联系的人；有关连人士；相联者；合伙人；联系人
J1gLT $ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
, %EGM+ associate member 附属会员
y(h"0A1lW associated body corporate 相联法人团体
R"V^%z;8o associated company 相联公司；联属公司
'5
kSr( associated corporation 相联法团
't <hhjPqY Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#AU V&pI[ 公认会计师公会〔英国〕
CwQRHi Association of Futures Exchange Brokers 香港期货经纪协会
+[Z cz4\9 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
@w{"6xc%a association of underwriters 承保人组织
o0\d`0-el assumption of control 接管
G*\U'w4w|* assurance 担保；保险；转易；转易书
{&d )O assurance of interest 权益的转易
`;\~$^sj} at 19XX price 按一九ＸＸ年价格计算
]0@
06G(y at a discount 按赔价计算；按贴水价格计算；打折扣
lz88//@gZ at a premium 按溢价计算；按升水价格计算
b?deZ2"L# at call 通知付款；按通知
.U9A \$ at constant market price 按固定市价计算
J'#R9NO< at constant price 按固定价格计算
vD'YL n%Q at cost 按成本计算
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at current market price 按当时市价计算；按现时市价计算
atmTI`i at current price 按当时价格计算；按现时价格计算
To@7 7.' at factor cost 按要素成本计算；按生产要素成本计算
*>8Y/3Y\B at money-of-the-day price 按付款当日价格计算
=%ZR0cWPoI at or better 按指定或较佳价位〔买卖指令〕
9G=HG={ at par 按面值计算；平价
CWW|? at sight 见票即付
v !77dj 6I at the close 按收市盘
+L\bg| ; at the opening 按开市盘
! j-JMa? attestation 见证；见证条款
Egr'IbB at-the-money option 平价期权
)W.Y{\D0 attorney 受权人；受托代表人
32Jl|@8,g attornment 新拥有人承认书
IBSoAL attributable profit 可归属利润
mj _ V6`m4 attributable share value 可归属股份价值
6V^KOG Auckland Stock Exchange 奥克兰证券交易所
oES4X{, auction 拍卖
m H)th7 auctioneer 拍卖商
z;+LU6V audit 审计；核数
cN vh2JI Audit Commission 审计署
"?SR+;Y:q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
UV j1nom 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〕
-P[bA0N, audit review 帐目审查
3JcI} w Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
$1b x\
audited account 审计帐目；经审计的帐目
->Bx>Y audited annual account 经审计的周年帐目
!p$k<?WX c audited balance sheet 经审计的资产负债表
F|&=\Q auditor 核数师；核数主任；审计师
(X( c.Jj auditor's certificate 核数师证明书；审计师证明书
}Asp=<kCc auditor's report 核数师报告；审计师报告
5B,HJax Aussie bond 澳元债券
[>wvVv austerity budget 紧缩预算
:Yy8Ie# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(043G[H '. Australia All Ordinaries Index 澳洲所有普通股票指数
JTI 'W Australian Dollar [AUD] 澳元
Dh~Z 8!* Australian Options Market 澳大利亚期权市场
tj;<EaM Australian Securities Commission 澳洲证券事务监察委员会
8@J5tFJ&% Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5_~QS Australian Stock Exchange 澳大利亚证券交易所
rtY4 B~ _ Austrian Schilling [ATS] 奥地利先令
]/y6 9ou authentication 认证；鉴证
:MbD=sX authority to purchase 委托购买证；委购书
QB|D_?] authorization 认可；核准；授权；授权书
|cd=7[B authorization by direction 指示授权
hD! 9[Gb authorization by instruction 指令授权
>$dkA\&p authorization by warrant 令状授权
KM jnY2 authorization of unit trust 单位信托的认可
)'Yoii{dSU authorized agent 指定代理人
7<p? E7 authorized capital 法定资本
Fl;!'1 authorized clerk 出市员
k=8 L hO authorized dealer 认可交易商
*&sXC@^@^ authorized financial institution 认可财务机构
Oxq} dX7S authorized fund 认可基金
* Qe{CE authorized fund house 获授权的基金公司；认可基金公司
[ [ 8.Xb authorized institution 认可机构
r(uf yC& authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
e lzKt Vw authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
2 -!n+#Cdf authorized insurer 获授权保险人；获认可承保人
>HlQ+bl$xw authorized investment 特准投资项目
v'W`\MKY) authorized person 获授权人
[*|QA 9 authorized representative 获授权代表
H] JVv8 authorized share capital 法定股本
#Y'svn1H automated quotation system 自动报价系统
ps=+wg?] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
6h_OxO&!U 自动交易系统〔香港期货交易所有限公司〕
\QKr2 | automatic adjustment mechanism 自动调整机制
kx _PMp c automatic adjustment system 自动调整系统
i1JWdHt Automatic Clearing House 自动票据交换所
|nTZ/MXbw automatic exchange rates accumulation system 自动化汇率累集系统
dgsD~.((A Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
X* Dt<i};v automatic teller machine [ATM] 自动柜员机
J~UR v)g autopay 自动转帐
TDnbX_xC< available assets 可用资产
baL-~`(T available fiscal reserve 现存财政储备
Z Uxlk+o9d available profit 可用利润
Y^P'slY{% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
</B5^} average 平均；平均数；海损
Jb4A!g5C average basic salary 平均基本薪金
UZq1qn@+ average consumer expenditure 平均消费开支；一般消费开支
jQ[M4)>_k` average cost 平均成本
+HxL>\ average cost of land production 增辟土地平均成本
OlI {VszR average daily turnover 平均每日成交额
eg
vgi?y average daily wage rate 平均每日工资率
_$Hx:^p: average expenditure pattern 平均开支模式
KB^i=+xr average growth rate 平均增长率
&? @5G average net fixed assets 固定资产平均净值
wBK%=7 average of relatives 相对价格平均数
uRu)iBd D average price 平均价格
M$Of. average propensity to consume 平均消费倾向；一般消费倾向
CW k65t cF average propensity to save 平均储蓄倾向；一般储蓄倾向
b+`mh average rate 平均率
>4lT0~V/ average revenue 平均收入；平均收益
_Z| 3qQ average stock 平均库存；平均存货
rJ UXA<:2 average yearly rent 平均年租
]A2l%V_7 avoidance of double taxation 避免双重课税
V*U* _Y avoidance of tax 避税
