A:
wPU5L*/*i A share Ａ股；甲类股份
%@QxU-k_ abatement of tax 减税；减扣免税额
QFTiE1mGH ABN AMRO Bank N.V. 荷兰银行
iv`G}.Bo above-the-line expenditure 线上项目支出；经常预算支出
}w)}=WmD above-the-line receipt 线上项目收入；经常预算收入
gLMb,buqC ABSA Asia Limited 南非联合亚洲有限公司
WX Fm'5V r absolute change 绝对数值变更
.*NPoW4Kv absolute expenditure 实际开支
- 3(*4)h7 absolute guideline figure 绝对准则数字
&pK0>2 absolute interest 绝对权益
&zYQ H @ absolute order of discharge 绝对破产解除令
oDS7do absolute profit margin 绝对利润幅度
k3&68+ absolute value 实值；绝对值
A8ViJ absolutely vested interest 绝对既得权益
]Mq -67 absorbed cost 已吸收成本；已分摊成本
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`{jPK*` absorption 吸收；分摊；合并
/yU#UZ4; absorption rate 吸收率；摊配率；分摊率
?z &n I# ACB Finance Limited 亚洲商业财务有限公司
shB3[W{}!) acceptable form of reciprocity 合理的互惠条件
jl59;.P acceptable rate 适当利率；适当汇率
e# Y{YtE acceptance agreement 承兑协议
(6c/)M H acceptance for honour 参加承兑
xkf2; acceptor 承兑人；接受人；受票人
N-N]BS6 acceptor for honour 参加承兑人
p#c41_?'e accident insurance 意外保险
XK~ HfA? Accident Insurance Association of Hong Kong 香港意外保险公会
USART}Us4 accident insurance scheme 意外保险计划
548L^"D accident year basis 意外年度基准
/%&5Iq\:vA accommodation 通融；贷款
6[t(FcS accommodation bill 通融票据；空头票据
0%xb):Ctw accommodation party 汇票代发人
")ys!V9 account balance 帐户余额；帐户结余
"3_X$`v"! account book 帐簿
@oY+b!L account collected in advance 预收款项
NvzPZ9=@- account current book 往来帐簿
Jd `Q a+ account of after-acquired property 事后取得的财产报告
U :x;4 account of defaulter 拖欠帐目
NxJnU<g- account payable 应付帐款
2KO`+ account payee only [A/C payee only] 只可转帐；存入收款人帐户
wv3*o10_w8 account receivable 应收帐款
q%d,E1 account receivable report 应收帐款报表
^vm6JWwN0B account statement 结单；帐单；会计财务报表
"E<+id oz account title 帐户名称；会计科目
v2gk1a & accountant's report 会计师报告
!4v>|t q! Accountant's Report Rules 会计师报告规则
.{eMN[ n@ accounting and auditing procedure 会计与审计程序；会计与核数程序
]@ y%j'e Accounting Arrangements 《会计安排》
3L2NenJB accounting basis 会计基础
Y'1
KH}sH accounting by Official Receiver 破产管理署署长呈交的帐目
L5UZ@R, Accounting Circular 《会计通告》
z,ryY'ua/I accounting class 会计类别
1N65 M=) accounting date 记帐日期；会计结算日期
~%lUzabMa accounting for money 款项核算
{ $t*XTY6R Accounting Officer 会计主任
%1
R WF6 accounting period 会计报告期；会计期
[PXq<ST accounting policy 会计政策；会计方针
|WUM=g7PC accounting practice 会计惯例
OL_#Uu accounting principle 会计准则
h [Sd3 Z* accounting record 会计记录
7"Nda3 accounting report 会计报告
^EN
)}:%Z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
L~/L<M s Accounting Society of China 中国会计学会
^$dbyj` accounting statement 会计报表
El TB{C>u accounting system 会计制度；会计系统
7Wv.-LD6 accounting transaction 会计事项；帐务交易
$S>bcsAy accounting treatment 会计处理
*Mg@j;+ 5s accounting year 会计年度
).HA #!SE accretion 增值；添加
qu# xc0? accrual 应计项目；应累算数目
FaJK
R accrual basis 应计制；权责发生制
&b>&XMIK accrual basis accounting 应计制会计；权责发生制会计
pC,Z =+: accrue 应累算；应计
J e| accrued benefit 应累算利益
3ouy-SQ accrued charges 应计费用
gdSqG2/& accrued cumulative preference share dividend 应累算的累积优先股股息
>+<b_q |P accrued expenses 应累算费用
%yc-D]P/ accrued interest payable 应付利息；应计未付利息
?=)lbSu
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%Un wh1VG accrued right 累算权益
|3F GM g% accruing profit 应累算的利润
4n.JRR&; accumulated fiscal reserve 累积财政储备
Kt qOA[6 accumulated profit 累积利润；滚存溢利
;t9!< L accumulated reserve 累积储备
"N'W~XPG accumulation of surplus income 累积收益盈余
D 9 ;pjY acquired assets 既得资产
vC1fKo\p acquisition 收购；购置；取得
A
?tna6W: acquisition cost 购置成本
* BrGh acquisition expenses 购置费用
h$sOJs~6h acquisition of 100% interest 收购全部股权
GwX hn2 acquisition of control 取得控制权
"] 2^O acquisition of fixed assets 购置固定资产
MrUjqv6a[ acquisition of shell “买壳”
=!DX,S7 acquisition price 收购价
u ,:hT]
~+ act of God 天灾
GL>YJ% acting partner 执事合伙人
#?\(l% active market 买卖活跃的市场；交投畅旺的市场；旺市
7MZH'nO active partner 积极参与的合伙人
,j{tGj_ active trading 交投活跃
EF$ASNh" actual circulation 实际流通
Q3hSWX q' actual cost 实际成本
]5@n`;&#. actual expenditure 实际开支；实际支出
5| jY actual income 实际入息；实际收入；实际收益
a0k;way actual market 现货市场
]iW:YNvXA actual price 现货价；实际价格
:B=Gb8? actual profit 实际利润
^B%ki actual quotation 实盘；实际价位；实际报价
'y>Y */ actual year basis 按实际年度计算
@J>JZ7m]\ actuals 实货
SHS fe{n actuarial investigation 精算调查
bxwwYSS actuarial principle 精算原则
[%yj'
)R/ actuarial report 精算师报告
teb(gUy}L6 Actuarial Society of Hong Kong 香港精算学会
9%SC#V' actuarial valuation 精算师估值
569p/? actuary 精算师
}&L%c> ad referendum agreement 暂定协议；有待覆核的协定
~}{_/8'5 ad valorem duty 从价税；按值征税
PP\ bDEPy ad valorem duty system 从价税制
B R ad valorem fee 从价费
4 7mT ad valorem tariff 从价关税
ZX o;E additional allowance 额外免税额
/ ~".GZ&29 additional amount for unexpired risk 未过期风险的额外款额
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! I& additional assessable profit 补加应评税利润
s 8's(*] additional assessment 补加评税
&R bP N^ additional commitment 额外承担
yFeFI@Hp 3 additional commitment vote 额外承担拨款
7v Rp< additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
qe(gKKA%q additional dependent parent allowance 供养父母额外免税额
7@g0>1Fz additional provision 额外拨款
RhB)AUAj additional stamp duty 附加印花税
%r h ZH^2 additional tax 补加税罚款；补加税款
iF
+@aA Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
}=\?]9` adjudged bankrupt 被裁定破产
5|r*,! CF adjudicated bankrupt 裁定破产人
21Dc.t{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
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54 adjudication of bankruptcy 裁定破产；宣告破产
WcT= 5G adjudication of insolvency 裁定无力偿还债务
u23_*W\ adjusted actual 经调整的实数；调整后的实数
x'\C'zeF adjusted current assets 经调整的流动资产；调整后的流动资产
g yV>k=B adjusted figure 经调整的数字；调整后的数额
\6MM7x(U3 adjusted liabilities 经调整的负债；调整后的负债
4sO Rp^t'Q adjusted loss 经调整的亏损；调整后的亏损
rp"5176
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
Id`V`|q adjusted profit 经调整的利润；调整后的利润
Nr]Fh adjusted surplus 经调整的盈余额；调整后的盈余额
Sx
J0Y8#z adjusted value 经调整的价值；调整后的价值
HnjA78 %i adjustment 调整；修订；理算〔保险〕
djnES,^%9 adjustment centre 调剂中心
!"yr;t>|Zb adjustment lag 调整过程的时间差距；调整时差
7T6Zlp adjustment mechanism 调整机制
5y
g`TW adjustment of loss 亏损调整
$v#`2S(7 adjustment process 调整过程；调整程序
l(87s^_ adjustment range 调整幅度
G!B:>P|\l administered exchange rate 受管制汇率
Bt bU?t Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
{Ak
4G L administration expenses 行政费用
)=iv3nF?6N administration fee 手续费；行政费
<b *sn] l administration in bankruptcy 破产管理
gd7r9yV administration order 遗产管理令
{K"hl u[ administrator 管理人；遗产管理人
H"UJBO>$ administrator of the estate 遗产管理人
f@hM ^% admission of debt 债项承认书
c'3N;sZ*B admission of proof 接纳债权证明
ZB)R4 advance 放贷款项；垫付款项；预支款项；预付款项
? _bFe![q advance account 暂支帐目；预付款帐户
;ltk}hJ] advance compensation 预付补偿金
XKws_ advance from shareholder 股东垫款
vOz1 & |;D advance pending reimbursement 预支以待日后付还
-8FUR~ WJ advanced economy 先进经济体系
Nb9GrYIS advancement 预付；预付财产
Bf #cBI advances warrant 垫款令
R3a}YwJFXF advancing 贷出
^Y+C!I adverse balance 逆差
Q 318a0 adverse exchange 逆汇
e Bxm advertisement addressed to shareholders 在报章刊登的致股东通告
E X'PRNB, advice for collection 托收通知书
a9p:k
]{ advice of drawing 提款通知书；汇票通知书
b FajK; advice of payment 付款通知
ILAn2W Advisory Committee [Securities and Futures Commission]
2IM 31 . 谘询委员会〔证券及期货事务监察委员会〕
YI7M%B9Lj Advisory Committee on Diversification 经济多元化谘询委员会
U'9z.2"}9 affidavit 誓章；遗产申报誓章
q! 'p affidavit of no receipt 述明无收款的誓章
6(-s@{ affiliate 联号；联营公司；附属公司
3 1-p/ affiliated company 附属公司；联号；联营公司
9`N5$;NzY affirmation [estate duty] 非宗教式宣誓〔遗产税〕
`vOL3`P affordability 负担能力
P33xt~ African Development Bank [AfDB] 非洲开发银行
=c*l!."0 after-acquired property 事后取得的财产
hchG\ i after-hours dealing 市后交易
@>VVB{1@,] after-tax profit 税后盈利；税后利润；税后溢利
jy2gR1~ agency agreement 代理协议
pk.\IKl G] agency expenses 代理机构的开支
^5Lk}<utw agency fee 代理费
n6WKk+ Agency Law 《代理法》
8aW El% agent 代理人；承销人
h
':Z F agent of company 公司代理人
lTq"j?#E]m agent's fee 代理人费；经纪费
e*lL. aggregate 总计；总数；总体数字
M :}u| aggregate amount 总款额；总额
b= /'c Q aggregate assets and liabilities 总体资产与负债
Wpl/CO 5z aggregate at constant price 按固定价格计算的总体数字
HrsG^x aggregate demand 总需求
#L+:MA 7H aggregate gross position 总持仓量
h,m 90Hd+ aggregate limit 总限额
r
<5}& B` aggregate of salaries tax 合计薪俸税
1VM2CgR a aggregate performance 总体表现；总体业绩
9! u iQ aggregate supply 总体供应
kq5X<'MM9N aggregate surplus 总盈余
P* `*^r3 aggregate total 整体总额
1,;X4/* aggregate value 总值；合计价值
p+V#86(3 aggregated basis 合计基准
J, CwC) aggregated net chargeable income 合计应课税入息实额
\|{/.R aggregation 合并计算；合计；总和
S$Zi{bU`G aggregation of incomes of husband and wife 夫妇入息合并计算
\*e\MOp6 aggregation of property 财产的总和
BXYH&2]Q agio 差价；贴水
Wj(#!\ 7F 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》
9|}Pf_5]%[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
}/ vW"&h- 《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》
Yjjh} R# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
i}DS+~8v 《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》
[A,^ F0:h Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]$lt 《香港政府和大韩民国政府关于相互促进和保护投资协定》
h5@G eYda agreement for a settlement 授产协议
gd*Gn" agreement for assignment 转让协议
b@;Wh-{d agreement for sale 售卖协议；买卖协议
[TFJ b+N& agreement for sale and purchase 买卖协议
X^ Is-[OvE agreement for the payment of interest 支付利息协议
V9v20iX agreement for the repayment of money 还款协议
C{zp8 A(Dh agreement of reinsurance 再保险协议
[rT.k5_ Agricultural Bank of China 中国农业银行
[|KvlOvP air passenger departure tax 飞机乘客离境税
?PT> V,& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@ps(3~?7 airport tax 机场税
{jz`K1 alcohol duty 酒精税
bu]"?bc alienation 让与；让渡；转让
Y!CUUWM alimony 生活费；赡养费
DHWz, M All Ordinaries Index [AOI] 所有普通股指数
/!?LBtqy all risks 全险；综合险
ZKrLp8l\ All Sales Record for Stock Market 《股票市场成交报告》
- U=Ci Allied Capital Resources Limited 新联财务有限公司
a9.yuSzL all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_rwJ: r allocation letter 拨款信件
aaFT allocation of fund 分配款项；预留款项
)?$[iu7 s allocation of profit 利润分配；溢利分配
D:_W;b ) allocation warrant 拨款令
c[,h|~K/_? allotment 分配；配股
r KrHd allotment notice 股份配售通知；配股通知
f
5v&4 allotment of shares 股份分配
k9;^|Cm
k allowable 可获宽免；免税的
c;$ 4}U4 allowable business loss 可扣除的营业亏损
FzJ7 OE | allowable expenses 可扣税的支出
fu^W# "{ allowance 免税额；津贴；备抵；准备金
BHUI1y5t allowance for debts 债项的免税额
A#=TR_@: allowance for depreciation by wear and tear 耗损折旧免税额
<:}nd:l1 allowance for funeral expenses 殡殓费的免税额
H3 D<"4Q> allowance for inflation 为通货膨胀而预留的款项；通胀准备金
XnQR(r)pR2 allowance for repairs and outgoings 修葺及支出方面的免税额
Ku75YFO,5 allowance to debtor 给债务人的津贴
qcj {rG18 alteration of capital 资本更改
-d\sKc alternate trustee 候补受托人
"r-P[EKpL amalgamation 合并
XVN`J]XHk ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
U-I,Q+[C[^ ambit of charges 征税范围；收费范围
?Afe } amended valuation 经修订的估值
"0An'7'm American Commodities Exchange 美国商品交易所
VLez<Id9( American Express Bank Limited 美国运通银行
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*k American Stock Exchange 美国证券交易所
by/H:5}7 amortization 摊销
GXtK3 YAr amount due from banks 存放银行同业的款项
aj1]ZT \ amount due from banks abroad 存放海外银行同业的款项
V 95o(c.p amount due from holding companies 控股公司欠款
7 $e 6H|j@ amount due from local banks 存放本港银行同业的款项
B{nwQC b amount due to banks 银行同业的存款
>qmCjY1 amount due to banks abroad 海外银行同业的存款
Qn!mS [l amount due to holding companies 控股公司存款
K($l>PB,y@ amount due to local banks 本港银行同业的存款
l_^SU8i57 amount due to outport banks 外埠银行同业的存款
K oJ=0jM# amount for note issue 发行纸币的款额
zw>L0gC amount of bond 担保契据的款额
)XN_|zCk amount of consideration 代价款额
4E39]vb amount of contribution 供款数额
:R Iz6Tz amount of indebtedness 负债款额
QrYF Lh amount of principal of the loan 贷款本金额
<q'l7 S amount of rates chargeable 应征差饷数额
{%R^8 amount of share capital 股本额
*q=T1JY amount of sums assured 承保款额
GJeG7xtJKl amount of variation 变动幅度
y|5L %,i amount of vote 拨款数额
I=y7$+7% amount payable 应付款额
><<>4(eF p amount receivable 应收款额
@NL cO } Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ZZY# . analysis 分析
$Nu{c;7" ancillary risk 附属风险
IfK~~XYG annual account 周年帐目；周年帐目报表；年度决算；年结
=-h^j annual accounting date 年结日期
cS;3,#$ annual allowance 每年免税额；年积金；年度津贴；年津
SVe]2ONd annual balance 年度余额
9TW[;P2> ) annual disposable income 每年可动用收入
^65I, Z" annual estimates 周年预算
O3} JOv_ annual fee 年费
EwC]%BZP annual general meeting 周年大会
g #J` 7n annual growth rate 年增率；每年增长率
b@Ej $t& annual long-term supplement 长期个案每年补助金
UM oj9/- annual pensionable emolument 可供计算退休金的年薪
}L\; W:0 annual report 年报
&k:xr,N= Annual Report on the Consumer Price Index 《消费物价指数年报》
oD) ]4| annual return 周年报表；周年申报表；每年报税表格
^_WR) F'K Annual Return Rules 《周年报表规则》
LR97FG annual review of consumer prices 每年消费物价回顾
e4S@ J/D annual roll-forward basis 逐年延展方式
- S'K xC annual salary 年薪
!5`MiH annual statement 年度报表；年度决算表
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yJ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
J9Ao *IW~ annuitant 年金受益人
1BSd9Ydj annuity 年金
B9maz"lJ annuity contract 年金合约
XO +BZB`F annuity on human life 人寿年金
EoAr}fI antecedent debt 先前的债项
Q{l,4P ante-dated cheque 倒填日期支票
4t,
2H" M anticipated expenditure 预期开支
aLa<z Essz anticipated net profit 预期纯利
D:z'`v0j anticipated revenue 预期收入
uvId],dQ5 anti-inflation measure 反通货膨胀措施
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4Uk} anti-inflationary stance 反通货膨胀立场
8q^}AT<C apparent deficit 表面赤字
}"D;?$R! apparent financial solvency 表面偿债能力
%?ElC apparent partner 表面合伙人
fVbjU1N application for personal assessment 个人入息课税申请书
$n\ P w application of fund 资金应用
]auvtm- [ application to release as liquidator and to destruct the books of accounts and documents
'nCVjO7o 申请免除清盘人职务及毁灭帐簿与文件
AV5={KK appointed actuary 委任精算师
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$ appointed auditor 委任核数师；委任审计师
%K6veB{M appointed trustee 委任的受托人
6'^_ *n appointer 委任人
&dyQ6 i$], apportioned pro rata 按比例分摊
,!#Am13 apportionment 分配；分摊
Gv-VDRS Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/ZvP.VW& apportionment formula 分摊方程式
u{sHuVl apportionment of estate duty 遗产税的分摊
L ;Ff(0x| appraisal 估价；评估
W/Dd7 G#IC appreciable growth 可观增长
L@N %S Sf appreciable impact 显着影响
D=e*rrL7a appreciable increase 可观增长
z`{sD] appreciation 增值；升值
`3;EJDEdbi appreciation against other currencies 相对其他货币升值
l6 G6H$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
LA3m, appreciation tax 增值税
j-<-!jTd
appropriation 拨款；拨用；拨付
O _FB^BB appropriation account 拨款帐目
[`n_> p! Appropriation Bill 拨款法案
IMf|/a9- appropriation-in-aid system 补助拨款办法
8 v/H;65 approved assets 核准资产
tFmB`* !% approved basket stock 认可一篮子证券
6,>$Jzs)5E approved budget 核准预算
A @A8xn% approved charitable donation 认可慈善捐款
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h< approved charitable institution 认可慈善机构
w 1/QnV approved currency 核准货币；认可货币
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$iM approved estimates 核准预算
%*D=ni#(sT approved estimates of expenditure 核准开支预算
[D"6& approved overseas insurer 核准海外保险人
z|#*c5Y9w approved overseas trust company 核准海外信托公司
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kJG ,~ approved pooled investment fund 核准汇集投资基金
KF%BX ~80C approved provident fund scheme 认可公积金计划
y;b#qUd5a approved provision 核准拨款
G6G Bqp6| approved redeemable share 核准可赎回股份
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iV^> approved regional stock 认可地区性证券
@ {/)k%U approved retirement scheme 认可退休金计划
V]H(;+^P approved subordinated loan 核准附属贷款
.?Eb{W)^br arbitrage 套戥；套汇；套利
ynI e4b arbitrageur 套戥者；套汇者
] A5F}wV4 arbitrary amount 临时款项
z !K2UTX arrangement 措施；安排；协定
7HPwlS arrears 欠款
jSI1tW8 arrears of pay 欠付薪酬
wHLQfrl0 arrears of revenue 逾期未收税款；逾期未收的帐项
PCT&d)} articles of association 组织章程；组织细则；组织章程细则
K~L&Z ?~|E Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Z
RVt2 ascertainment of profit 确定利润
x-%O1frc "Asia Clear" “亚洲结算系统”
MBW oPK Asia Commercial Bank Ltd. 亚洲商业银行有限公司
YV IE v Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
DyC*nE ; Asian Development Fund [ADF] 亚洲发展基金
1Lb)S@Q`*R Asian dollar bond 亚洲美元债券
#-L0.z( Asian dollar market 亚洲美元市场
&~:EmLgv Asian dollar rate 亚洲美元利率
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Gj:V Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
lp`j3) Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;4 ;gaf asked price 沽盘；喊价；索价；卖方报价
?8~l+m6s$ assessable income 应评税入息
4|x _C-@ assessable loss 应评税亏损
t&?jJ7 (&8 assessable profit 应评税利润
"f91YX_) assessable value 应评税值
Fb,*;M1' assessed profit 估定利润
#}7T$Va assessed value 经评估价值
HPtMp#`T assessment 评税；评定；估价；评税单
W@R7CQE@ assessment number 评税编号；估价编号
72nZ`u assessment of additional tax 补加税评税
ChiIQWFE assessment of performance 业绩评估；实绩评价
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i'R Assessor 评税主任
EyK !'9~a asset price bubbles 资产价格泡沫
M5I`i{Gw asset-backed securities 具资产保证的证券
'\bokwsP assets accretion 资产增值
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R- assets and liabilities 资产与负债
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Cf3 assets betterment statement 资产递增表；资产改进表
hz/m NDE] assets lending 实物放款；有抵押贷款
U$y 9f assets of the company passing on the death 死者去世时转移的公司资产
|4 +'YgO assets pledged as security for liabilities 用作负债抵押的资产
Ag8/%a~( assets portfolio 资产投资组合
Xu-~j! assets price 资产价格
64'2ICf#m assets quality 资产质素
O=%Ht-kOc assets realization 资产变现
Snkb ^Kt assets refinancing arrangement 资产再集资安排
ffP]U 4 assets securitization 资产证券化
rN1]UaT assets situated outside Hong Kong 在香港以外地方的资产
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A@?0( assets value 资产值
@b(@`yz.a assignee 承让人
wDvu2iC= assignment 转让；转让书；转让契
OY1b FIE assignment of interest 权益转让
Z_ GGH2u assignment of letters patent and trade mark 专利证书及商标转让
kFjv'[Y1N assignment of property 物业转让；物业转让书
dA<%4_WZty assignment right 转让权
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8F& assignor 转让人
-6)n QNj| associate 有联系的人；有关连人士；相联者；合伙人；联系人
'Xik2PaO Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
h,\{s_b associate member 附属会员
-r *|N.5c associated body corporate 相联法人团体
[8'?G5/n associated company 相联公司；联属公司
c/$].VG0 associated corporation 相联法团
jf)cDj 2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^\ PRz Y 公认会计师公会〔英国〕
f0P,j~] Association of Futures Exchange Brokers 香港期货经纪协会
JSUD$|RiJ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
?s, oH association of underwriters 承保人组织
@|A!? } assumption of control 接管
Sh#N5kgD assurance 担保；保险；转易；转易书
1uw1(iL+ assurance of interest 权益的转易
$}vk+.!*1 at 19XX price 按一九ＸＸ年价格计算
tav@a) at a discount 按赔价计算；按贴水价格计算；打折扣
Q0xGd(\ at a premium 按溢价计算；按升水价格计算
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at call 通知付款；按通知
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_9r-Zt^ at constant market price 按固定市价计算
"rMfe> ;FJ at constant price 按固定价格计算
p&I>xu8fl at cost 按成本计算
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at current market price 按当时市价计算；按现时市价计算
b_s asZo at current price 按当时价格计算；按现时价格计算
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Bp -o at factor cost 按要素成本计算；按生产要素成本计算
t,YRM$P at money-of-the-day price 按付款当日价格计算
w10~IP at or better 按指定或较佳价位〔买卖指令〕
|47t+[b at par 按面值计算；平价
^p(aZj 3k at sight 见票即付
"E+;O,N- at the close 按收市盘
w6Gez~ 8 at the opening 按开市盘
/T6bc^nO W attestation 见证；见证条款
/)[-5n{ at-the-money option 平价期权
Z"c-Ly{vEj attorney 受权人；受托代表人
P[fy attornment 新拥有人承认书
|mMsU,*gB attributable profit 可归属利润
R+.4|1p attributable share value 可归属股份价值
cn}15JHdR Auckland Stock Exchange 奥克兰证券交易所
Q m *z auction 拍卖
3>n&u,Xe auctioneer 拍卖商
xY?p(>( audit 审计；核数
'jO2pH /% Audit Commission 审计署
0j8fU7~6S Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Gy L9} 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〕
9Qszr=C0 audit review 帐目审查
|ufT)+: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
>V8!OaY5n audited account 审计帐目；经审计的帐目
d>u^ 7: audited annual account 经审计的周年帐目
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audited balance sheet 经审计的资产负债表
_wX T9`|3 auditor 核数师；核数主任；审计师
}V ]*FCpQ auditor's certificate 核数师证明书；审计师证明书
L4^/ O29 auditor's report 核数师报告；审计师报告
i\lvxbp Aussie bond 澳元债券
G 9Xkim Q' austerity budget 紧缩预算
m? wQk:Y1 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Q>Ct] JW& Australia All Ordinaries Index 澳洲所有普通股票指数
9 ] N{ 8 Australian Dollar [AUD] 澳元
0Y!"3bw| Australian Options Market 澳大利亚期权市场
2{RRaUoRb Australian Securities Commission 澳洲证券事务监察委员会
bbq`gEV Australian Society of Certified Practising Accountants 澳洲执业会计师公会
OybmyGHY Australian Stock Exchange 澳大利亚证券交易所
&'`C#-e@ Austrian Schilling [ATS] 奥地利先令
iZk4K X authentication 认证；鉴证
Mx w-f4j authority to purchase 委托购买证；委购书
Qe F:s|[ authorization 认可；核准；授权；授权书
Ak3 ^en authorization by direction 指示授权
F4~ OsgZ'N authorization by instruction 指令授权
N5)H(<} authorization by warrant 令状授权
AAfhh5i authorization of unit trust 单位信托的认可
g GE{r}$ authorized agent 指定代理人
W/A@q o" authorized capital 法定资本
sT =|"H? authorized clerk 出市员
+o3n%( ^~ authorized dealer 认可交易商
q5Zu'-Cx@ authorized financial institution 认可财务机构
6Z1O:Bou authorized fund 认可基金
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y>_ authorized fund house 获授权的基金公司；认可基金公司
pS-o*!\C. authorized institution 认可机构
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= W2.Nc authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
#IGcQY authorized insurer 获授权保险人；获认可承保人
M
& -p authorized investment 特准投资项目
K?M~x&Q authorized person 获授权人
AHr^G' authorized representative 获授权代表
-J!n 7 authorized share capital 法定股本
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82 automated quotation system 自动报价系统
D(Z#um 8n Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
5M> p%/ 自动交易系统〔香港期货交易所有限公司〕
V}vL[=QFZ( automatic adjustment mechanism 自动调整机制
/Gnt .%y& automatic adjustment system 自动调整系统
{{gd}g Automatic Clearing House 自动票据交换所
K8KN<Q s] automatic exchange rates accumulation system 自动化汇率累集系统
E9k%:&]vd Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
[ Cd#<Te3 automatic teller machine [ATM] 自动柜员机
RPMz&/k autopay 自动转帐
Xgh%2 ;: available assets 可用资产
.+Q 1h61$T available fiscal reserve 现存财政储备
Q,9KLi3 available profit 可用利润
T-n>+G{ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
~Y NzS kz average 平均；平均数；海损
Tq* <J~- average basic salary 平均基本薪金
JoB-&r}\V* average consumer expenditure 平均消费开支；一般消费开支
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#a{1Z) average cost 平均成本
3v $n}. average cost of land production 增辟土地平均成本
9FC_B+7 average daily turnover 平均每日成交额
,h%n5R$: average daily wage rate 平均每日工资率
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s/j?/9 average expenditure pattern 平均开支模式
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:W6O)uY average growth rate 平均增长率
W;yg{y average net fixed assets 固定资产平均净值
=}%:4 average of relatives 相对价格平均数
x !85P\sm average price 平均价格
*kf%? T. average propensity to consume 平均消费倾向；一般消费倾向
wmK;0 )|H average propensity to save 平均储蓄倾向；一般储蓄倾向
}x{1{Bw>Y average rate 平均率
L4+R8ojG average revenue 平均收入；平均收益
J7wwM '\ average stock 平均库存；平均存货
r_ m |?U
% average yearly rent 平均年租
W@GU;Nr avoidance of double taxation 避免双重课税
.0>bnw avoidance of tax 避税
