A:
(wH+ 0 A share Ａ股；甲类股份
^K<!`B abatement of tax 减税；减扣免税额
r" |do2s ABN AMRO Bank N.V. 荷兰银行
lE+Duap: above-the-line expenditure 线上项目支出；经常预算支出
U8aNL
s w above-the-line receipt 线上项目收入；经常预算收入
3W[||V[r]< ABSA Asia Limited 南非联合亚洲有限公司
s_Z5M2o absolute change 绝对数值变更
1q
ZnyJ absolute expenditure 实际开支
%f\j)qw absolute guideline figure 绝对准则数字
$5#DU__F/ absolute interest 绝对权益
MTR +|I3V absolute order of discharge 绝对破产解除令
4Qi-zNNB absolute profit margin 绝对利润幅度
,\ T `gh absolute value 实值；绝对值
>of9m absolutely vested interest 绝对既得权益
CTqhXk[ absorbed cost 已吸收成本；已分摊成本
h 1Y^+A_ absorption 吸收；分摊；合并
tPk> hzW absorption rate 吸收率；摊配率；分摊率
*>GRU8_} ACB Finance Limited 亚洲商业财务有限公司
%U[H`E acceptable form of reciprocity 合理的互惠条件
B<|V m.D acceptable rate 适当利率；适当汇率
n-?zH:]GG{ acceptance agreement 承兑协议
B0g?!.#23 acceptance for honour 参加承兑
uxX 3wY;M acceptor 承兑人；接受人；受票人
\R
3O39[ acceptor for honour 参加承兑人
>kuu\ accident insurance 意外保险
iYW<qgz Accident Insurance Association of Hong Kong 香港意外保险公会
`/G9*tIR8g accident insurance scheme 意外保险计划
ZKS]BbMZa accident year basis 意外年度基准
WK#c* rsij accommodation 通融；贷款
J6
A3Hrg accommodation bill 通融票据；空头票据
y2B'0 l accommodation party 汇票代发人
d_[ zt) account balance 帐户余额；帐户结余
&?j\=% account book 帐簿
M?m@o1\;W account collected in advance 预收款项
U $= Z`^< account current book 往来帐簿
fn5!Nr , account of after-acquired property 事后取得的财产报告
F)aF.'$-/ account of defaulter 拖欠帐目
R-k~\vCW account payable 应付帐款
*\0h^^|@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
x9]vhR/av account receivable 应收帐款
|*~SR.[` account receivable report 应收帐款报表
2`V0k.$?p account statement 结单；帐单；会计财务报表
#/t+h#jG account title 帐户名称；会计科目
{XXnMO4uR; accountant's report 会计师报告
bdBLfWe Accountant's Report Rules 会计师报告规则
;e 2D} accounting and auditing procedure 会计与审计程序；会计与核数程序
I,/E.cRV< Accounting Arrangements 《会计安排》
y
:QnK0 accounting basis 会计基础
i"^ y y+ accounting by Official Receiver 破产管理署署长呈交的帐目
O^~nf% Accounting Circular 《会计通告》
a0k/R<4 accounting class 会计类别
q:wz!~( > accounting date 记帐日期；会计结算日期
WQ{^+C9g'1 accounting for money 款项核算
{(d 6of`C_ Accounting Officer 会计主任
(V}?y:) accounting period 会计报告期；会计期
)ItW}1[I accounting policy 会计政策；会计方针
xd`\Ai accounting practice 会计惯例
7<*g'6JG[ accounting principle 会计准则
|lIgvHgg accounting record 会计记录
H:q;IYE+a accounting report 会计报告
U]M5&R= ? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
VTO92E o Accounting Society of China 中国会计学会
nwi8>MG accounting statement 会计报表
0,cU^HMA accounting system 会计制度；会计系统
B }I9+/|{ accounting transaction 会计事项；帐务交易
[t?:CgI)E accounting treatment 会计处理
9
H>J S accounting year 会计年度
.;dI&0Z accretion 增值；添加
/i"1e:cK accrual 应计项目；应累算数目
y=}o|/5" accrual basis 应计制；权责发生制
_Q*,~ z~ accrual basis accounting 应计制会计；权责发生制会计
OL.{lKJ3DV accrue 应累算；应计
7Xh
;dJAF3 accrued benefit 应累算利益
+~xzgaL
accrued charges 应计费用
+WCV"m accrued cumulative preference share dividend 应累算的累积优先股股息
L7y EgYB accrued expenses 应累算费用
] `;Fc8$ accrued interest payable 应付利息；应计未付利息
OFZo"XtF accrued interest receivable 应收利息；应计未收利息
S<I9`k G accrued right 累算权益
[1e/@eC5 accruing profit 应累算的利润
)SaMfP1=v accumulated fiscal reserve 累积财政储备
=|V#~p* accumulated profit 累积利润；滚存溢利
Om8Sgy? accumulated reserve 累积储备
> =Na, D accumulation of surplus income 累积收益盈余
Ibv`/8xh acquired assets 既得资产
p3Ih K> acquisition 收购；购置；取得
)|&F Bz; acquisition cost 购置成本
; YrmT9Jx6 acquisition expenses 购置费用
fKkS_c
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9$ixj kIg acquisition of control 取得控制权
c`Ui zZ acquisition of fixed assets 购置固定资产
=_$Hn>vO acquisition of shell “买壳”
Dyj >dh- acquisition price 收购价
+@+*sVb act of God 天灾
: TP\pH 7E acting partner 执事合伙人
7!
/+[G active market 买卖活跃的市场；交投畅旺的市场；旺市
g 9F?j active partner 积极参与的合伙人
iG{xDj{CKv active trading 交投活跃
6^ ,;^ actual circulation 实际流通
FD8d-G actual cost 实际成本
LKM; T- actual expenditure 实际开支；实际支出
>B$B|g ~ actual income 实际入息；实际收入；实际收益
xE6hE'rh.O actual market 现货市场
p%+'iDb actual price 现货价；实际价格
T?*f}J actual profit 实际利润
5~RR
_G actual quotation 实盘；实际价位；实际报价
xQxq33\ actual year basis 按实际年度计算
lG`%4}1 actuals 实货
3o Pyh $* actuarial investigation 精算调查
` dgZ `# actuarial principle 精算原则
1+Q@RiW actuarial report 精算师报告
O]?PC^GGY Actuarial Society of Hong Kong 香港精算学会
!)EYM&:Y actuarial valuation 精算师估值
x.q "FXu actuary 精算师
&i aS3x ad referendum agreement 暂定协议；有待覆核的协定
3#{Al[ jq ad valorem duty 从价税；按值征税
5>fAO =u!Q ad valorem duty system 从价税制
Z1U@xQj ad valorem fee 从价费
I(qFIV+H R ad valorem tariff 从价关税
CE|rn8MB additional allowance 额外免税额
Lr*\LP6jx3 additional amount for unexpired risk 未过期风险的额外款额
YN7JJJ/~T additional assessable profit 补加应评税利润
}k @S mO8 additional assessment 补加评税
w u0q.] additional commitment 额外承担
rouaT additional commitment vote 额外承担拨款
$v 1_M1 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
H
;)B5C additional dependent parent allowance 供养父母额外免税额
0\wW%3C additional provision 额外拨款
.i3_ D?? additional stamp duty 附加印花税
xC 4 L`\ additional tax 补加税罚款；补加税款
Upz?x{>x Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
lPg?Fk7AP adjudged bankrupt 被裁定破产
kK.[v'[>& adjudicated bankrupt 裁定破产人
ZDm Y${J adjudication fee 裁定费；评定印花税额手续费；评估契据费
3qy 4 nPg adjudication of bankruptcy 裁定破产；宣告破产
;e W \41 w adjudication of insolvency 裁定无力偿还债务
sV]I]DR adjusted actual 经调整的实数；调整后的实数
e_IRF+> adjusted current assets 经调整的流动资产；调整后的流动资产
pzeCdHF adjusted figure 经调整的数字；调整后的数额
JD] uDuE adjusted liabilities 经调整的负债；调整后的负债
z 2 mjm adjusted loss 经调整的亏损；调整后的亏损
`r&]Ydu: 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
a[E}o<{ adjusted profit 经调整的利润；调整后的利润
1/J6 <FVq adjusted surplus 经调整的盈余额；调整后的盈余额
j7J'd? l adjusted value 经调整的价值；调整后的价值
)h0b}HMW) adjustment 调整；修订；理算〔保险〕
+77B656 adjustment centre 调剂中心
;] W@W1)$ adjustment lag 调整过程的时间差距；调整时差
OU<v9`< adjustment mechanism 调整机制
H`rd b E adjustment of loss 亏损调整
(btm g<WT" adjustment process 调整过程；调整程序
+9B .}t# adjustment range 调整幅度
f'TEua_` administered exchange rate 受管制汇率
k +Cwnp Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&"^U=f@v administration expenses 行政费用
`7R-2
w<b? administration fee 手续费；行政费
b8glZb*$ administration in bankruptcy 破产管理
sGc.;": administration order 遗产管理令
I5ZM U administrator 管理人；遗产管理人
U+&Eps&NI administrator of the estate 遗产管理人
"NTiQ}i admission of debt 债项承认书
XJ7pX1nf admission of proof 接纳债权证明
\85~~v@ advance 放贷款项；垫付款项；预支款项；预付款项
664D5f#EJ advance account 暂支帐目；预付款帐户
/ |isR h| advance compensation 预付补偿金
7 4]qz, advance from shareholder 股东垫款
s%1Z raMvJ advance pending reimbursement 预支以待日后付还
* NC@o* advanced economy 先进经济体系
#@F.wV 0 advancement 预付；预付财产
e(Rbq8D advances warrant 垫款令
%a!gN advancing 贷出
%Rk DR adverse balance 逆差
Z}.Z T EB adverse exchange 逆汇
Z{ 1B:aW advertisement addressed to shareholders 在报章刊登的致股东通告
9+3 VK advice for collection 托收通知书
B lqISyrY advice of drawing 提款通知书；汇票通知书
c7RQ7\ advice of payment 付款通知
iU AY
Advisory Committee [Securities and Futures Commission]
my#\(E+ 谘询委员会〔证券及期货事务监察委员会〕
R[@}Lg7+v Advisory Committee on Diversification 经济多元化谘询委员会
X!m
lC51 affidavit 誓章；遗产申报誓章
<,D*m+BWn affidavit of no receipt 述明无收款的誓章
_tE55X& affiliate 联号；联营公司；附属公司
8 #:k affiliated company 附属公司；联号；联营公司
a4pe wg' affirmation [estate duty] 非宗教式宣誓〔遗产税〕
"uFwsjz&B affordability 负担能力
uaZHM@D African Development Bank [AfDB] 非洲开发银行
5]n\E?V'L after-acquired property 事后取得的财产
U>DCra; after-hours dealing 市后交易
uF<?y0t after-tax profit 税后盈利；税后利润；税后溢利
KtGbpcS$f agency agreement 代理协议
!;0K=~(Y^ agency expenses 代理机构的开支
l2I%$|)d agency fee 代理费
1xInU_SPf Agency Law 《代理法》
#/{3qPN?@ agent 代理人；承销人
BvUiH<-D agent of company 公司代理人
=}.gU WV agent's fee 代理人费；经纪费
P>(FCX aggregate 总计；总数；总体数字
Ih OAMH1 aggregate amount 总款额；总额
?:G 3U\M aggregate assets and liabilities 总体资产与负债
8 |zOgn{ aggregate at constant price 按固定价格计算的总体数字
wx YGr`f aggregate demand 总需求
Z B`d&! W> aggregate gross position 总持仓量
6@eF|GoP aggregate limit 总限额
iu3L9UfL[ aggregate of salaries tax 合计薪俸税
{8h[Bd aggregate performance 总体表现；总体业绩
GP^.h kVs aggregate supply 总体供应
I&31jn_o
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# 1dg% aggregate total 整体总额
;#:AM; aggregate value 总值；合计价值
-& =d l_m aggregated basis 合计基准
X0R EC% aggregated net chargeable income 合计应课税入息实额
e5
}amrz aggregation 合并计算；合计；总和
-:E~Z_J` aggregation of incomes of husband and wife 夫妇入息合并计算
V1~@ aggregation of property 财产的总和
l qKj;' agio 差价；贴水
!-%XrU8o3 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》
" m13HS Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
p4
=/rkq 《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》
z+- o}i Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%"eR0Lj+zq 《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》
%D5F7wB Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
P-3f51 Q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2T NK agreement for a settlement 授产协议
EC 1|$Co agreement for assignment 转让协议
6|~^P!& agreement for sale 售卖协议；买卖协议
9\c]I0)3p agreement for sale and purchase 买卖协议
-J w4z# /- agreement for the payment of interest 支付利息协议
,[)l>!0\H agreement for the repayment of money 还款协议
6)7 cw8^ agreement of reinsurance 再保险协议
B(k tIy Agricultural Bank of China 中国农业银行
@&Bh!_TWc air passenger departure tax 飞机乘客离境税
4QTHBT+2` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
0^sY>N" airport tax 机场税
+ @ ~WKa alcohol duty 酒精税
aU^6FI alienation 让与；让渡；转让
|<5F08]v alimony 生活费；赡养费
6uT*Fg-G All Ordinaries Index [AOI] 所有普通股指数
*mbzK*
all risks 全险；综合险
/R&h#;l All Sales Record for Stock Market 《股票市场成交报告》
O1S7t)ag Allied Capital Resources Limited 新联财务有限公司
zRou~Kxi all-items index [Consumer Price Index] 总指数〔消费物价指数〕
o +7)cI allocation letter 拨款信件
-*z7`]5J allocation of fund 分配款项；预留款项
oeB'{bG allocation of profit 利润分配；溢利分配
Fxc_s/^=t allocation warrant 拨款令
D}LM(s3li7 allotment 分配；配股
OF+4M q allotment notice 股份配售通知；配股通知
R TpNxr{[ allotment of shares 股份分配
P^Owg r=Y allowable 可获宽免；免税的
q\~
#g.} allowable business loss 可扣除的营业亏损
U||Ge Ed allowable expenses 可扣税的支出
`;J`O02 allowance 免税额；津贴；备抵；准备金
YWvD+ allowance for debts 债项的免税额
,w3-*z allowance for depreciation by wear and tear 耗损折旧免税额
qz{9ND| ) allowance for funeral expenses 殡殓费的免税额
M/d gW` c allowance for inflation 为通货膨胀而预留的款项；通胀准备金
@uldD"MJ<] allowance for repairs and outgoings 修葺及支出方面的免税额
[
'lu;1-, allowance to debtor 给债务人的津贴
vg 1J N"S[ alteration of capital 资本更改
yD wh]t alternate trustee 候补受托人
\yC /OLXq amalgamation 合并
0o"aSCq8t ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
W(R~K - ambit of charges 征税范围；收费范围
&29jg_'W amended valuation 经修订的估值
| @$I< American Commodities Exchange 美国商品交易所
L *tfY onq American Express Bank Limited 美国运通银行
w2'q9pB+ American Stock Exchange 美国证券交易所
>ItT269G amortization 摊销
dpw- a4o} amount due from banks 存放银行同业的款项
; Byt'S amount due from banks abroad 存放海外银行同业的款项
fg3Jv* amount due from holding companies 控股公司欠款
c|;n)as9(% amount due from local banks 存放本港银行同业的款项
.8u@/f%pV amount due to banks 银行同业的存款
9K/EteS amount due to banks abroad 海外银行同业的存款
2Y23!hw amount due to holding companies 控股公司存款
f|FS%]fCxk amount due to local banks 本港银行同业的存款
t 4[q : [1 amount due to outport banks 外埠银行同业的存款
BB\ GrD amount for note issue 发行纸币的款额
]JY E#F amount of bond 担保契据的款额
Z17b=x Jw amount of consideration 代价款额
BZ 1wE1 t amount of contribution 供款数额
R`Z"ey@C amount of indebtedness 负债款额
nOvR, 6 amount of principal of the loan 贷款本金额
. i
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T+ZA"i+
amount of share capital 股本额
hdH z", ) amount of sums assured 承保款额
1 o%#kf amount of variation 变动幅度
3Iv^ amount of vote 拨款数额
CqlxE/| amount payable 应付款额
Y?NL|cW4 amount receivable 应收款额
_&B K4?H@b Amsterdam Stock Exchange 阿姆斯特丹证券交易所
=g9n =spAn analysis 分析
{pIh/0 ancillary risk 附属风险
$t.oGd@N annual account 周年帐目；周年帐目报表；年度决算；年结
c
'wRGMP annual accounting date 年结日期
jez0 A annual allowance 每年免税额；年积金；年度津贴；年津
H.ksI;, annual balance 年度余额
,3Q~X$f annual disposable income 每年可动用收入
w ;`Jj - annual estimates 周年预算
6dR+qJa6i annual fee 年费
u, So+% annual general meeting 周年大会
4d5c ]% annual growth rate 年增率；每年增长率
aC\f;&P > annual long-term supplement 长期个案每年补助金
z&amYwQcI annual pensionable emolument 可供计算退休金的年薪
9 A ?{}c annual report 年报
= wdh# { Annual Report on the Consumer Price Index 《消费物价指数年报》
t.28IHJ annual return 周年报表；周年申报表；每年报税表格
U
5J
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LJ/He[r|[ annual review of consumer prices 每年消费物价回顾
W3tin3__
annual roll-forward basis 逐年延展方式
N7_eLhPt*8 annual salary 年薪
]EX6Y annual statement 年度报表；年度决算表
>] 'o N 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
{x_.QWe5 annuitant 年金受益人
Y:ly x-lj annuity 年金
e=OHO,74z" annuity contract 年金合约
$lJcC |* annuity on human life 人寿年金
QIGU i,R antecedent debt 先前的债项
ey D V911 ante-dated cheque 倒填日期支票
OR+qi*) anticipated expenditure 预期开支
ZyUcL_ anticipated net profit 预期纯利
!HDb{f anticipated revenue 预期收入
$:F+Nf
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OX]$Xdb2: anti-inflationary stance 反通货膨胀立场
>0{}tRm-P& apparent deficit 表面赤字
Q PDh!A3T apparent financial solvency 表面偿债能力
FpRYffT 9u apparent partner 表面合伙人
n?EgC8b9 application for personal assessment 个人入息课税申请书
KUUA>'= application of fund 资金应用
=#V ^t$ application to release as liquidator and to destruct the books of accounts and documents
&< BBP n@\ 申请免除清盘人职务及毁灭帐簿与文件
4@ appointed actuary 委任精算师
\dtiv& x appointed auditor 委任核数师；委任审计师
- <s Gu9 appointed trustee 委任的受托人
^el+ej/= appointer 委任人
@./h$]6 apportioned pro rata 按比例分摊
H~+A6g]T apportionment 分配；分摊
>o?v[:u* Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4f[%Bb apportionment formula 分摊方程式
1l$Ei, 9 apportionment of estate duty 遗产税的分摊
S\).0g oOW appraisal 估价；评估
1y'Y+1.< appreciable growth 可观增长
T?pS2I~ appreciable impact 显着影响
8Agg%*Qs} appreciable increase 可观增长
smf"F\ W s appreciation 增值；升值
:snO*Zg appreciation against other currencies 相对其他货币升值
$ ZBYOA appreciation of the exchange value of Hong Kong dollar 港元汇值上升
f ,cd=vGj appreciation tax 增值税
P } sr appropriation 拨款；拨用；拨付
&W@2n&U.q appropriation account 拨款帐目
10FiA; Appropriation Bill 拨款法案
|:1{B1sqA appropriation-in-aid system 补助拨款办法
.xsfq*3e5 approved assets 核准资产
7y'uZAF approved basket stock 认可一篮子证券
^<CVQ8R7 approved budget 核准预算
`pfIgryns approved charitable donation 认可慈善捐款
7&ED> Bk approved charitable institution 认可慈善机构
4b2d(x)0X approved currency 核准货币；认可货币
k XSX<b <% approved estimates 核准预算
uAn}qrqE9 approved estimates of expenditure 核准开支预算
,2S!$M approved overseas insurer 核准海外保险人
'I]XX==_ approved overseas trust company 核准海外信托公司
z% wh|q approved pooled investment fund 核准汇集投资基金
|sZqqgZ- approved provident fund scheme 认可公积金计划
p'K`K\X approved provision 核准拨款
jz bq{# approved redeemable share 核准可赎回股份
R@o&c%K" approved regional stock 认可地区性证券
'o-4' approved retirement scheme 认可退休金计划
,QcS[9$ approved subordinated loan 核准附属贷款
0B`X056|"| arbitrage 套戥；套汇；套利
tqGrhOt arbitrageur 套戥者；套汇者
JXB)'d0 arbitrary amount 临时款项
w>%@Ug[" arrangement 措施；安排；协定
wh8';LZ>R arrears 欠款
S[Du
> arrears of pay 欠付薪酬
}D#: NlMp arrears of revenue 逾期未收税款；逾期未收的帐项
DzAZv/h76 articles of association 组织章程；组织细则；组织章程细则
;V}:0{p Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
CxF d/X, ascertainment of profit 确定利润
F` U~(>u' "Asia Clear" “亚洲结算系统”
yaj dRU Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>pv.,cj Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
BO[:=x` Asian Development Fund [ADF] 亚洲发展基金
|./mPV r Asian dollar bond 亚洲美元债券
p%Z :SZZ Asian dollar market 亚洲美元市场
+=3=% %?C Asian dollar rate 亚洲美元利率
6X \g7bg Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
W;vNmg}mn Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
c#n
2 ! asked price 沽盘；喊价；索价；卖方报价
YZol4q|ic assessable income 应评税入息
y}?|+/ dN assessable loss 应评税亏损
OEW'bT) assessable profit 应评税利润
ETp?R WXX assessable value 应评税值
%O"8|ZG9{ assessed profit 估定利润
mO >L]<O assessed value 经评估价值
Pyo|Sgk assessment 评税；评定；估价；评税单
b:dN )m assessment number 评税编号；估价编号
6_j |@ assessment of additional tax 补加税评税
1MN! assessment of performance 业绩评估；实绩评价
n>Ff tVZNJ Assessor 评税主任
s <O$
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~a ob@( asset-backed securities 具资产保证的证券
8SGaS& assets accretion 资产增值
9wvlR6z;u assets and liabilities 资产与负债
c[h~=0UtJ assets betterment statement 资产递增表；资产改进表
6mM9p)"$ assets lending 实物放款；有抵押贷款
* ,hhX
psa assets of the company passing on the death 死者去世时转移的公司资产
NAR6q{c assets pledged as security for liabilities 用作负债抵押的资产
:vi W assets portfolio 资产投资组合
t3;Zx+Br assets price 资产价格
}%|ewy9|CW assets quality 资产质素
=oBpS=<7 assets realization 资产变现
Zy}tZ RG assets refinancing arrangement 资产再集资安排
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F@i assets securitization 资产证券化
MEDh assets situated outside Hong Kong 在香港以外地方的资产
/ F0q8j0 assets stripping 削减资产；拆卖资产
^ ""edCs assets value 资产值
M+ /G >U assignee 承让人
Vj*-E assignment 转让；转让书；转让契
-#v~;Ci assignment of interest 权益转让
I?e5h@u E assignment of letters patent and trade mark 专利证书及商标转让
xRh 22z assignment of property 物业转让；物业转让书
( S[z assignment right 转让权
-k'<6op assignor 转让人
G@8)3 @ associate 有联系的人；有关连人士；相联者；合伙人；联系人
H [=\_X1o( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/ R# zu_i associate member 附属会员
KkJqqO"EL associated body corporate 相联法人团体
{ 9x_E { associated company 相联公司；联属公司
<Ky-3:pxeM associated corporation 相联法团
At Wv9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Z
vysLHj 公认会计师公会〔英国〕
a|ufm^ F Association of Futures Exchange Brokers 香港期货经纪协会
*6Wiq5M>. Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(V{/8%mWc association of underwriters 承保人组织
8Y($ F2 assumption of control 接管
eADCT assurance 担保；保险；转易；转易书
Ca2r<|uA assurance of interest 权益的转易
LP vp
(1 at 19XX price 按一九ＸＸ年价格计算
EZUaYp ~M at a discount 按赔价计算；按贴水价格计算；打折扣
fQ<sq0' e\ at a premium 按溢价计算；按升水价格计算
R Za/la* at call 通知付款；按通知
[|(|"dh@^H at constant market price 按固定市价计算
mQ[$U at constant price 按固定价格计算
R N$vKJk at cost 按成本计算
,B <\ a at current market price 按当时市价计算；按现时市价计算
(5y M%H8 : at current price 按当时价格计算；按现时价格计算
:/5m
D at factor cost 按要素成本计算；按生产要素成本计算
}`tSRB7 at money-of-the-day price 按付款当日价格计算
;+J x,{ ) at or better 按指定或较佳价位〔买卖指令〕
0Hnj<| HL at par 按面值计算；平价
8D*7{Q at sight 见票即付
1 .3#PdMR, at the close 按收市盘
q
W(@p` at the opening 按开市盘
M:+CW;||! attestation 见证；见证条款
,-UF 5U at-the-money option 平价期权
KOcB#UHJ attorney 受权人；受托代表人
Bkcwl attornment 新拥有人承认书
eaw!5]huu attributable profit 可归属利润
^m\o(R attributable share value 可归属股份价值
Kd\0nf6 Auckland Stock Exchange 奥克兰证券交易所
1/DtF auction 拍卖
j\y;~
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Ymut]`dX audit 审计；核数
^z?b6kTC Audit Commission 审计署
e(c\ U}& Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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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〕
"hIYf7r## audit review 帐目审查
$WA wMS, Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
!>`Q]M` audited account 审计帐目；经审计的帐目
mF7 Ak&So^ audited annual account 经审计的周年帐目
G~ 9m,l+ audited balance sheet 经审计的资产负债表
"HOZ2_(o auditor 核数师；核数主任；审计师
+H-= `+, auditor's certificate 核数师证明书；审计师证明书
LlTD =tJ0 auditor's report 核数师报告；审计师报告
EG u%;[ Aussie bond 澳元债券
BA;r%?MRL austerity budget 紧缩预算
(.J/Ql0Y Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
MO`Y&<g~A Australia All Ordinaries Index 澳洲所有普通股票指数
T.bFB+'E| Australian Dollar [AUD] 澳元
J
En jc/ Australian Options Market 澳大利亚期权市场
%cF`x_h[j Australian Securities Commission 澳洲证券事务监察委员会
~ D52b1f Australian Society of Certified Practising Accountants 澳洲执业会计师公会
P\U<,f Australian Stock Exchange 澳大利亚证券交易所
qt8Y3:=8l Austrian Schilling [ATS] 奥地利先令
*!5CL' authentication 认证；鉴证
MAa9JA8kw) authority to purchase 委托购买证；委购书
u~uzKG authorization 认可；核准；授权；授权书
vhe Y
F@ authorization by direction 指示授权
Q):#6|u+ authorization by instruction 指令授权
|x}TpM;ni authorization by warrant 令状授权
1X Gg0SC authorization of unit trust 单位信托的认可
)GB #"2 authorized agent 指定代理人
nrEI0E9 authorized capital 法定资本
o o'9ZE/% authorized clerk 出市员
-#\ T authorized dealer 认可交易商
1/dL-"*0 authorized financial institution 认可财务机构
^y5A\nz& authorized fund 认可基金
[$y(>] ~. authorized fund house 获授权的基金公司；认可基金公司
dX[I
:,z* authorized institution 认可机构
L8 P0bNi authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
LuS@Kf8N+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
bZowc {!\ authorized insurer 获授权保险人；获认可承保人
*xnZTj: authorized investment 特准投资项目
N[{ rsUBd authorized person 获授权人
Z-@nXt authorized representative 获授权代表
&L6Ivpj- authorized share capital 法定股本
N/ a4Gl( automated quotation system 自动报价系统
|Ajd$+3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
J;4x$BI 自动交易系统〔香港期货交易所有限公司〕
UP]( 1lAf automatic adjustment mechanism 自动调整机制
9q;O`& automatic adjustment system 自动调整系统
!BQt+4G7 Automatic Clearing House 自动票据交换所
/T _M't@j automatic exchange rates accumulation system 自动化汇率累集系统
%i9S" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!6/UwPs automatic teller machine [ATM] 自动柜员机
{vu\ qXmMv autopay 自动转帐
oO2DPcK available assets 可用资产
(4H\ho8+mp available fiscal reserve 现存财政储备
91R# /i available profit 可用利润
[S6u:;7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
fU w:jE xz average 平均；平均数；海损
}?[];FB average basic salary 平均基本薪金
gM 96RY average consumer expenditure 平均消费开支；一般消费开支
NaR} 0 average cost 平均成本
t{})6 average cost of land production 增辟土地平均成本
rto?*^N? average daily turnover 平均每日成交额
HUK rp*Hv average daily wage rate 平均每日工资率
E X)&|2w
average expenditure pattern 平均开支模式
Ez1eGPVr average growth rate 平均增长率
k+J3Kl09hM average net fixed assets 固定资产平均净值
geQ!}zXWi average of relatives 相对价格平均数
l*ltS(? average price 平均价格
,TBOEu."4 average propensity to consume 平均消费倾向；一般消费倾向
_zj^k$ j average propensity to save 平均储蓄倾向；一般储蓄倾向
((M,6Q } average rate 平均率
b(K"CL\p average revenue 平均收入；平均收益
/k.0gYD average stock 平均库存；平均存货
!W}sOK7# average yearly rent 平均年租
\h
~_<) avoidance of double taxation 避免双重课税
#*(}%!rD* avoidance of tax 避税
