A:
_zxLwU1(x A share Ａ股；甲类股份
xynw8;Y , abatement of tax 减税；减扣免税额
0XwHP{XaO ABN AMRO Bank N.V. 荷兰银行
:A46~UA!$ above-the-line expenditure 线上项目支出；经常预算支出
5pNY)>]t= above-the-line receipt 线上项目收入；经常预算收入
'+'CbWgY ABSA Asia Limited 南非联合亚洲有限公司
<<9Va. absolute change 绝对数值变更
!
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g o5]<4`r absolute guideline figure 绝对准则数字
F-(dRSDNM absolute interest 绝对权益
NW|f7
ItX absolute order of discharge 绝对破产解除令
c9' ' absolute profit margin 绝对利润幅度
I0AJY
)R absolute value 实值；绝对值
` D(
x v absolutely vested interest 绝对既得权益
rR ES 8/ absorbed cost 已吸收成本；已分摊成本
#0I{.Wy] absorption 吸收；分摊；合并
|4) absorption rate 吸收率；摊配率；分摊率
G |*(8r() ACB Finance Limited 亚洲商业财务有限公司
+,+vkpL-% acceptable form of reciprocity 合理的互惠条件
WlB' YL-`g acceptable rate 适当利率；适当汇率
;P &y,:<m: acceptance agreement 承兑协议
;T]d M fO acceptance for honour 参加承兑
;wiao(t>4N acceptor 承兑人；接受人；受票人
`?*%$>W#" acceptor for honour 参加承兑人
HWns.[ accident insurance 意外保险
V =I"-k}RL Accident Insurance Association of Hong Kong 香港意外保险公会
HC {XX>F^ accident insurance scheme 意外保险计划
+^aFs S accident year basis 意外年度基准
"Y`3DxXz accommodation 通融；贷款
B(k=oXDF accommodation bill 通融票据；空头票据
C;AA/4Ib accommodation party 汇票代发人
_s,a o '/ account balance 帐户余额；帐户结余
:_<_[Y]1 account book 帐簿
uk gAI<O% account collected in advance 预收款项
zHWSE7! account current book 往来帐簿
D8{D [f J; account of after-acquired property 事后取得的财产报告
z xb/ account of defaulter 拖欠帐目
n >,L=wV account payable 应付帐款
;:S&F account payee only [A/C payee only] 只可转帐；存入收款人帐户
(9\ ;A*CZ account receivable 应收帐款
6q<YJ., account receivable report 应收帐款报表
e/_C account statement 结单；帐单；会计财务报表
w"m+~).U account title 帐户名称；会计科目
-kz4FS accountant's report 会计师报告
{>3\ N0e5 Accountant's Report Rules 会计师报告规则
|s7`F% accounting and auditing procedure 会计与审计程序；会计与核数程序
JuRH>` Accounting Arrangements 《会计安排》
pnyWcrBf accounting basis 会计基础
0oA{Ji x accounting by Official Receiver 破产管理署署长呈交的帐目
qM4c]YIaSl Accounting Circular 《会计通告》
S|V4[ssB accounting class 会计类别
lA!"z~03* accounting date 记帐日期；会计结算日期
4 PL k accounting for money 款项核算
,:J us Accounting Officer 会计主任
#BVtL :x@ accounting period 会计报告期；会计期
$ aCd/& accounting policy 会计政策；会计方针
snM Z0W accounting practice 会计惯例
P;ZU-G4@ accounting principle 会计准则
QB!~Wh accounting record 会计记录
@K223?c8l accounting report 会计报告
[$(%dV6O Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%A1@&xrbl Accounting Society of China 中国会计学会
R;whW:Tx accounting statement 会计报表
gieN9S accounting system 会计制度；会计系统
x} /,yaWZ accounting transaction 会计事项；帐务交易
uhH^>z
KA accounting treatment 会计处理
Jo(`zuLJ accounting year 会计年度
0X8t>#uF accretion 增值；添加
>DM44 accrual 应计项目；应累算数目
V~DMtB7 accrual basis 应计制；权责发生制
:nHKl
accrual basis accounting 应计制会计；权责发生制会计
/StTb, accrue 应累算；应计
})xp%<` accrued benefit 应累算利益
p=GWq(S6 accrued charges 应计费用
~\p]~qQ\K accrued cumulative preference share dividend 应累算的累积优先股股息
] H~4 accrued expenses 应累算费用
v dbO( accrued interest payable 应付利息；应计未付利息
.9*wY0: accrued interest receivable 应收利息；应计未收利息
-hcS]~F accrued right 累算权益
] G.%Ty accruing profit 应累算的利润
p?[Tm*r accumulated fiscal reserve 累积财政储备
[97:4 . accumulated profit 累积利润；滚存溢利
!1T\cS#1% accumulated reserve 累积储备
C,V%B accumulation of surplus income 累积收益盈余
1sE?YJP- acquired assets 既得资产
O-]mebTvw acquisition 收购；购置；取得
qs\2Z@; acquisition cost 购置成本
!J1rRPV acquisition expenses 购置费用
_cT h#t ^ acquisition of 100% interest 收购全部股权
'oNO-)p\#! acquisition of control 取得控制权
D BLk!~IF acquisition of fixed assets 购置固定资产
!?f 5>Bl acquisition of shell “买壳”
_EnwME {@ acquisition price 收购价
C $Lu]pIL* act of God 天灾
'C$XS > S acting partner 执事合伙人
#1c]PX active market 买卖活跃的市场；交投畅旺的市场；旺市
vr#+0:| active partner 积极参与的合伙人
2n><RZ/9 active trading 交投活跃
=@Dwlze actual circulation 实际流通
I4;A8I actual cost 实际成本
*D4hq= actual expenditure 实际开支；实际支出
V6$xcAE"</ actual income 实际入息；实际收入；实际收益
0`.^MC? actual market 现货市场
@J{m@ji{ actual price 现货价；实际价格
AWjJ{#W>9 actual profit 实际利润
g,`A[z2 actual quotation 实盘；实际价位；实际报价
Vt^3iX{! actual year basis 按实际年度计算
G)#$]diNuX actuals 实货
1"8yLvtn actuarial investigation 精算调查
LZPuDf~/ actuarial principle 精算原则
f-6vLX\Vu actuarial report 精算师报告
U<"WK "SM Actuarial Society of Hong Kong 香港精算学会
gK#mPcn^ actuarial valuation 精算师估值
]A
FI\$qB\ actuary 精算师
ELrsx{p: ad referendum agreement 暂定协议；有待覆核的协定
)}Q(Tl\$ ad valorem duty 从价税；按值征税
Gir#"5F ad valorem duty system 从价税制
^ Jb
H? ad valorem fee 从价费
HS'Vi9 ad valorem tariff 从价关税
tMj;s^P1 additional allowance 额外免税额
s,bERN7'yO additional amount for unexpired risk 未过期风险的额外款额
j.a`N2]WE additional assessable profit 补加应评税利润
hPq%L c additional assessment 补加评税
kdz=ltw additional commitment 额外承担
IcP)FB 4 additional commitment vote 额外承担拨款
4=uhh
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
64Lx -avf additional dependent parent allowance 供养父母额外免税额
4? N8R$ additional provision 额外拨款
}'r[m5T additional stamp duty 附加印花税
!-s!f&_ additional tax 补加税罚款；补加税款
j Ja$a [ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Nu8Sr]p adjudged bankrupt 被裁定破产
a`G x=8 adjudicated bankrupt 裁定破产人
8eA+d5k\. adjudication fee 裁定费；评定印花税额手续费；评估契据费
Vz14 j_ adjudication of bankruptcy 裁定破产；宣告破产
>+ .
( r] adjudication of insolvency 裁定无力偿还债务
[{4 MR%-- adjusted actual 经调整的实数；调整后的实数
6nhMP$h adjusted current assets 经调整的流动资产；调整后的流动资产
U$oduY# adjusted figure 经调整的数字；调整后的数额
\
w3]5gJZ adjusted liabilities 经调整的负债；调整后的负债
y(R?
,wa=] adjusted loss 经调整的亏损；调整后的亏损
Y V=QF
J' 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
2|\A7. adjusted profit 经调整的利润；调整后的利润
*5bLe'^\|K adjusted surplus 经调整的盈余额；调整后的盈余额
Y_`- 9'& adjusted value 经调整的价值；调整后的价值
!=;XBd- adjustment 调整；修订；理算〔保险〕
aA7=q= adjustment centre 调剂中心
W \1i,ew> adjustment lag 调整过程的时间差距；调整时差
f%5zBYCgC adjustment mechanism 调整机制
XC{eX&,2x adjustment of loss 亏损调整
E {6~oZ#L adjustment process 调整过程；调整程序
(}. @b|s adjustment range 调整幅度
2Q;9G6 p administered exchange rate 受管制汇率
V"cKJ;s Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
XdH \OJ administration expenses 行政费用
Q{e\}wN administration fee 手续费；行政费
UR:aD_h administration in bankruptcy 破产管理
m*e{\)rd# administration order 遗产管理令
zy* /T>{# administrator 管理人；遗产管理人
0$r^C6}f administrator of the estate 遗产管理人
FP[!BUOf" admission of debt 债项承认书
B^).BQ admission of proof 接纳债权证明
aq7~QX_0G advance 放贷款项；垫付款项；预支款项；预付款项
MX>[^}n advance account 暂支帐目；预付款帐户
`1 :{0 p2q advance compensation 预付补偿金
*<1r3! advance from shareholder 股东垫款
$mF_,| advance pending reimbursement 预支以待日后付还
t 6v/sZ{F advanced economy 先进经济体系
? ` SUQm advancement 预付；预付财产
XMG]Wf^%\< advances warrant 垫款令
\uss Uv advancing 贷出
x8GJY~:SW adverse balance 逆差
9Fn\FYUq adverse exchange 逆汇
! 8`3GX:B_ advertisement addressed to shareholders 在报章刊登的致股东通告
SkU9ON advice for collection 托收通知书
0M\ D[ mg advice of drawing 提款通知书；汇票通知书
j ,]Y$B advice of payment 付款通知
RK w$- 7O Advisory Committee [Securities and Futures Commission]
8L w B
B 谘询委员会〔证券及期货事务监察委员会〕
m N8pg4 Advisory Committee on Diversification 经济多元化谘询委员会
F R| &^j6 affidavit 誓章；遗产申报誓章
~
T>U affidavit of no receipt 述明无收款的誓章
phO;c;y} affiliate 联号；联营公司；附属公司
E 7-@&= ]v affiliated company 附属公司；联号；联营公司
&/,|+U[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
OR[{PU=X affordability 负担能力
!! Z?[rj African Development Bank [AfDB] 非洲开发银行
d z Zb after-acquired property 事后取得的财产
`~eUee3b.~ after-hours dealing 市后交易
QeF3qXI after-tax profit 税后盈利；税后利润；税后溢利
FVh U^ agency agreement 代理协议
.F+@B\A < agency expenses 代理机构的开支
gv5*!eI agency fee 代理费
Q_l'o3 Agency Law 《代理法》
$1ndKB8)`J agent 代理人；承销人
+S Jd@y@fR agent of company 公司代理人
h=-"SW agent's fee 代理人费；经纪费
[9: 9Ql_h aggregate 总计；总数；总体数字
a&vY!vx 3 aggregate amount 总款额；总额
4tY ss aggregate assets and liabilities 总体资产与负债
W`^@)|9^) aggregate at constant price 按固定价格计算的总体数字
;;&}5jcV aggregate demand 总需求
-W>'^1cR aggregate gross position 总持仓量
F-6c_! aggregate limit 总限额
\ TU3rk&X aggregate of salaries tax 合计薪俸税
y(K"
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~i 7^P 9 aggregate supply 总体供应
0Won9P aggregate surplus 总盈余
QY= = GfHt aggregate total 整体总额
Y3Q9=u*5 aggregate value 总值；合计价值
4j)tfhwd8 aggregated basis 合计基准
a MTu-hA aggregated net chargeable income 合计应课税入息实额
qx%}knB aggregation 合并计算；合计；总和
Hc`A3SMR aggregation of incomes of husband and wife 夫妇入息合并计算
Bj7gQ%>H4 aggregation of property 财产的总和
v0L\0&+ agio 差价；贴水
&c1A*Pl/:G 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》
dO%W+ K Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7 [0L9\xm 《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》
s JNFFOz Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$ MC)}l 《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》
5atYOe p Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8_N]e'WUh 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Y".RPiTL agreement for a settlement 授产协议
* RtgC/ agreement for assignment 转让协议
*?M GMhE agreement for sale 售卖协议；买卖协议
fDLG>rXPT agreement for sale and purchase 买卖协议
=FD;~ agreement for the payment of interest 支付利息协议
B5$kHM%p agreement for the repayment of money 还款协议
:,)lm.}]t agreement of reinsurance 再保险协议
-lv)tHs< Agricultural Bank of China 中国农业银行
K$d $m < air passenger departure tax 飞机乘客离境税
hJPlq0C Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
QE7V.
>J_p airport tax 机场税
c*~]zR>s! alcohol duty 酒精税
13Lr }M& alienation 让与；让渡；转让
%iw3oh&Fkm alimony 生活费；赡养费
9?k_y ZV All Ordinaries Index [AOI] 所有普通股指数
}u1O#L}F5 all risks 全险；综合险
Vx-7\NB All Sales Record for Stock Market 《股票市场成交报告》
=G]@+e Allied Capital Resources Limited 新联财务有限公司
Dih3}X&jn$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{AQ=<RDRF allocation letter 拨款信件
#Qkroji
qw allocation of fund 分配款项；预留款项
c/ uNM allocation of profit 利润分配；溢利分配
x#:| }pR allocation warrant 拨款令
" ^Ybs'-
allotment 分配；配股
G+F: 99A allotment notice 股份配售通知；配股通知
!^ _ "~ allotment of shares 股份分配
%.vVEy allowable 可获宽免；免税的
+]Y,q
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)5
R=Z< allowable expenses 可扣税的支出
GA Am0; allowance 免税额；津贴；备抵；准备金
{^N[("` allowance for debts 债项的免税额
e dPUG
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IY*EA4> allowance for funeral expenses 殡殓费的免税额
B-r0"MX & allowance for inflation 为通货膨胀而预留的款项；通胀准备金
M>/Zbnq allowance for repairs and outgoings 修葺及支出方面的免税额
aCL!]4K84$ allowance to debtor 给债务人的津贴
>]c*'~G& alteration of capital 资本更改
SCTA=l. alternate trustee 候补受托人
K^R,Iu/M amalgamation 合并
L31|\x] ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
9HX =T% ambit of charges 征税范围；收费范围
0P]E 6hWgg amended valuation 经修订的估值
wm^J;<T[ American Commodities Exchange 美国商品交易所
> +[&3u American Express Bank Limited 美国运通银行
2;?I>~ American Stock Exchange 美国证券交易所
)YqXRm amortization 摊销
T' ~! 9Q amount due from banks 存放银行同业的款项
,`aq +K amount due from banks abroad 存放海外银行同业的款项
^,]B@ t2 amount due from holding companies 控股公司欠款
!* OJ.W& amount due from local banks 存放本港银行同业的款项
.(WQYOMl0 amount due to banks 银行同业的存款
iy a "ky~H amount due to banks abroad 海外银行同业的存款
*<!oHEwkN amount due to holding companies 控股公司存款
`ta7Gc/:UY amount due to local banks 本港银行同业的存款
*Aa?yg:= amount due to outport banks 外埠银行同业的存款
!3ctB3eJ amount for note issue 发行纸币的款额
Exk\8,EGqS amount of bond 担保契据的款额
w[ ~ #av9 amount of consideration 代价款额
^k\e8F/ amount of contribution 供款数额
Lup kr xV amount of indebtedness 负债款额
:Q@&5!]>d amount of principal of the loan 贷款本金额
x|5k<CiA amount of rates chargeable 应征差饷数额
5v6Ei i: amount of share capital 股本额
y.Z?LCd < amount of sums assured 承保款额
} GiHjzsR amount of variation 变动幅度
42qYg(t Z amount of vote 拨款数额
'R:"5 d amount payable 应付款额
NG6& :4! amount receivable 应收款额
-uy `!A Amsterdam Stock Exchange 阿姆斯特丹证券交易所
pf7 it5 analysis 分析
[#sz WNfU ancillary risk 附属风险
L~KM=[cn annual account 周年帐目；周年帐目报表；年度决算；年结
dYgXtl=#j annual accounting date 年结日期
T|6a("RL annual allowance 每年免税额；年积金；年度津贴；年津
&sd}ulEg` annual balance 年度余额
G}G #i`6o annual disposable income 每年可动用收入
j.@\3' annual estimates 周年预算
, #kIr annual fee 年费
pt}X>ph{ annual general meeting 周年大会
VzKW :St annual growth rate 年增率；每年增长率
VZl6t;cn annual long-term supplement 长期个案每年补助金
+) m_o"hl annual pensionable emolument 可供计算退休金的年薪
Pp5 ^ @A annual report 年报
lO_UPC\@fw Annual Report on the Consumer Price Index 《消费物价指数年报》
% p 0xM annual return 周年报表；周年申报表；每年报税表格
{qa Aq%' Annual Return Rules 《周年报表规则》
@#-q^}3 annual review of consumer prices 每年消费物价回顾
<(-hx+^ annual roll-forward basis 逐年延展方式
/n8B,-Z5s5 annual salary 年薪
'3 ^+{=q annual statement 年度报表；年度决算表
HC}YY2 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
*VZ5B<I c annuitant 年金受益人
Dv/WE>?Aw annuity 年金
"^]cQ"A annuity contract 年金合约
r#Oo
nZ annuity on human life 人寿年金
_Wa. JUbv antecedent debt 先前的债项
(/j); oSK ante-dated cheque 倒填日期支票
W!&vul5 anticipated expenditure 预期开支
qC?:*CXH anticipated net profit 预期纯利
b 'pOJS anticipated revenue 预期收入
J>bJ
449B anti-inflation measure 反通货膨胀措施
6}oXP_0U anti-inflationary stance 反通货膨胀立场
,9o"43D:a| apparent deficit 表面赤字
d B5b@9* apparent financial solvency 表面偿债能力
;/rX Qe1 apparent partner 表面合伙人
I}vm U^Y> application for personal assessment 个人入息课税申请书
9,r rQ QD_ application of fund 资金应用
qm8&*UuKJ application to release as liquidator and to destruct the books of accounts and documents
+@/"%9w 申请免除清盘人职务及毁灭帐簿与文件
|UxG $M( appointed actuary 委任精算师
S9",d~EM appointed auditor 委任核数师；委任审计师
8zR~d%pK appointed trustee 委任的受托人
k'5?M appointer 委任人
ksN+ ?E4w apportioned pro rata 按比例分摊
}I2@ %tt? apportionment 分配；分摊
fOMW"myQ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
PuZ f/um apportionment formula 分摊方程式
6<ZkJ:= apportionment of estate duty 遗产税的分摊
o$Z6zm xO appraisal 估价；评估
b^$|Nz;
appreciable growth 可观增长
DY?Kfvef appreciable impact 显着影响
|Xk4&sDrK appreciable increase 可观增长
Z7?~S2{c appreciation 增值；升值
YS%h^>I^ appreciation against other currencies 相对其他货币升值
y)@[Sl> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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appreciation tax 增值税
<fFTY130: appropriation 拨款；拨用；拨付
dp* u9z~NA appropriation account 拨款帐目
F;<xnC{[ Appropriation Bill 拨款法案
CL J ;< appropriation-in-aid system 补助拨款办法
g #6E|n approved assets 核准资产
fk x \= approved basket stock 认可一篮子证券
a,WICv0E approved budget 核准预算
L');!/: approved charitable donation 认可慈善捐款
:d#VE-e approved charitable institution 认可慈善机构
AQiwugs approved currency 核准货币；认可货币
eXf22;L z approved estimates 核准预算
8 {X"h# approved estimates of expenditure 核准开支预算
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ikSt"}/hd approved overseas trust company 核准海外信托公司
-xA2pYz" approved pooled investment fund 核准汇集投资基金
T]=r Co approved provident fund scheme 认可公积金计划
Gnq?"</ approved provision 核准拨款
} =]M2} approved redeemable share 核准可赎回股份
{R? U.eJW approved regional stock 认可地区性证券
tyqT approved retirement scheme 认可退休金计划
e!=kWc approved subordinated loan 核准附属贷款
4Q6mo/=H arbitrage 套戥；套汇；套利
`.Qi?* ^ arbitrageur 套戥者；套汇者
&?yZv { arbitrary amount 临时款项
bq:(u4 3 arrangement 措施；安排；协定
I\$X/t +dH arrears 欠款
Nu?-0> arrears of pay 欠付薪酬
K%R xwM arrears of revenue 逾期未收税款；逾期未收的帐项
# a8B/- articles of association 组织章程；组织细则；组织章程细则
VN\W]jT Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
@-!}BUs? ascertainment of profit 确定利润
x}"uZ$g
"Asia Clear" “亚洲结算系统”
N<- gI9_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
j4R(B Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5X:*/FuS@ Asian Development Fund [ADF] 亚洲发展基金
r y` z(f Asian dollar bond 亚洲美元债券
ZU%[gu f Asian dollar market 亚洲美元市场
>)M`IU[d^. Asian dollar rate 亚洲美元利率
CyXR i}W. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
428>BQA Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
|='z{WS asked price 沽盘；喊价；索价；卖方报价
z-.+x3&o @ assessable income 应评税入息
6U R2IxbE assessable loss 应评税亏损
|~vI3]}fx assessable profit 应评税利润
.w8J*JZ assessable value 应评税值
r 0iK assessed profit 估定利润
l)&X$3? tz assessed value 经评估价值
esMX-.8Cx assessment 评税；评定；估价；评税单
ap+JQ@b assessment number 评税编号；估价编号
Z*= $8 e@ assessment of additional tax 补加税评税
x?2@9u8Yb assessment of performance 业绩评估；实绩评价
R&BTA Assessor 评税主任
L '0B$ 6 asset price bubbles 资产价格泡沫
<BMXCk asset-backed securities 具资产保证的证券
)6D,d5< assets accretion 资产增值
:i . { assets and liabilities 资产与负债
W g<(ms dj assets betterment statement 资产递增表；资产改进表
h _+dT assets lending 实物放款；有抵押贷款
vR H d&0 assets of the company passing on the death 死者去世时转移的公司资产
xk5@d6Y{r assets pledged as security for liabilities 用作负债抵押的资产
HV{wI1 assets portfolio 资产投资组合
m0;CH/D0 assets price 资产价格
7KAO+\)H^Y assets quality 资产质素
uJC~ LC N assets realization 资产变现
c_' OPJ assets refinancing arrangement 资产再集资安排
}n3/vlW9 assets securitization 资产证券化
<4g{ fT0 assets situated outside Hong Kong 在香港以外地方的资产
G(G{RAk> assets stripping 削减资产；拆卖资产
~5CBEIF(NS assets value 资产值
uYs5f.! ` assignee 承让人
4hTMbS_; assignment 转让；转让书；转让契
C, ARXW1 assignment of interest 权益转让
\1fN0e assignment of letters patent and trade mark 专利证书及商标转让
hM6PP 7XH assignment of property 物业转让；物业转让书
]);%wy{H o assignment right 转让权
Hn%xDJ' assignor 转让人
(2^gVz=j associate 有联系的人；有关连人士；相联者；合伙人；联系人
2[O&NdP\Zk Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/2=#t-p+ associate member 附属会员
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, associated body corporate 相联法人团体
0+kH:dP{ associated company 相联公司；联属公司
I uMQ9 & associated corporation 相联法团
Tk:h@F|B.| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
C8 xZ;V ] 公认会计师公会〔英国〕
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7{a Association of Futures Exchange Brokers 香港期货经纪协会
0 ;AA / Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
?&63#B,iZ association of underwriters 承保人组织
/tf5Bv'< assumption of control 接管
!O: y@ assurance 担保；保险；转易；转易书
odjT:Vr assurance of interest 权益的转易
d(: 8M at 19XX price 按一九ＸＸ年价格计算
iB%gPoDCL@ at a discount 按赔价计算；按贴水价格计算；打折扣
w~"KA 6 ^ at a premium 按溢价计算；按升水价格计算
Kgi<UkFP at call 通知付款；按通知
X[&Wkr8x ' at constant market price 按固定市价计算
ymx>i~>7J at constant price 按固定价格计算
ZaV8qAsP at cost 按成本计算
['B?i1 . at current market price 按当时市价计算；按现时市价计算
N343qU at current price 按当时价格计算；按现时价格计算
Py @wJEo at factor cost 按要素成本计算；按生产要素成本计算
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| IA:,} at money-of-the-day price 按付款当日价格计算
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^ at or better 按指定或较佳价位〔买卖指令〕
2\jPv`Ia at par 按面值计算；平价
LWz&YF#T- at sight 见票即付
/
zB0 J? at the close 按收市盘
=/y]d<g at the opening 按开市盘
Rv$[)`&T attestation 见证；见证条款
&U5{Hm9Ynr at-the-money option 平价期权
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gHJ 0v' attorney 受权人；受托代表人
{B? Wu3- attornment 新拥有人承认书
!'&n - Q attributable profit 可归属利润
jv %kOovj attributable share value 可归属股份价值
19Mu61 Auckland Stock Exchange 奥克兰证券交易所
ER5gmmVP@p auction 拍卖
!Wy6/F@ Z auctioneer 拍卖商
W&& ;:Fr audit 审计；核数
Nn~~ !q Audit Commission 审计署
Tgm nG/Z Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.!$*:4ok 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〕
gcPTLh[^Er audit review 帐目审查
si `A:14R Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
52 fA/sx audited account 审计帐目；经审计的帐目
Crho=RJPR audited annual account 经审计的周年帐目
%|g>%D3Z? audited balance sheet 经审计的资产负债表
TDFkxB> auditor 核数师；核数主任；审计师
aJ-K? xQ auditor's certificate 核数师证明书；审计师证明书
v/68*,z[ auditor's report 核数师报告；审计师报告
q Gw -tPD< Aussie bond 澳元债券
g X ]-\ austerity budget 紧缩预算
njScz"L~ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Q<^Tl(`/N? Australia All Ordinaries Index 澳洲所有普通股票指数
>VP= MbN Australian Dollar [AUD] 澳元
^;Y|3)vvB Australian Options Market 澳大利亚期权市场
vY }A Australian Securities Commission 澳洲证券事务监察委员会
TZ(cu> Australian Society of Certified Practising Accountants 澳洲执业会计师公会
G-xDN59 K Australian Stock Exchange 澳大利亚证券交易所
P"y`A}Bx Austrian Schilling [ATS] 奥地利先令
/ ';0H_ authentication 认证；鉴证
juka0/ authority to purchase 委托购买证；委购书
pQ=> .JU authorization 认可；核准；授权；授权书
Y;@>b{s authorization by direction 指示授权
1zm u lj%& authorization by instruction 指令授权
Z~oo;xE authorization by warrant 令状授权
EQb7 -vhg authorization of unit trust 单位信托的认可
3DiLk=\~ authorized agent 指定代理人
\W1,F6&j authorized capital 法定资本
R7$:@<:g authorized clerk 出市员
_=Z, E.EN authorized dealer 认可交易商
TcjEcMw, authorized financial institution 认可财务机构
Hfw q/Is authorized fund 认可基金
.S(TxksCz authorized fund house 获授权的基金公司；认可基金公司
cZB7fmq% authorized institution 认可机构
Ne8Cgp authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
M dZ&A}S authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=(NB % } authorized insurer 获授权保险人；获认可承保人
-+ S F authorized investment 特准投资项目
- }7e:!. authorized person 获授权人
ej4W{IN~: authorized representative 获授权代表
{ QHVo# authorized share capital 法定股本
l6YtEHNG automated quotation system 自动报价系统
/^X/ 8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
y#Fv+`YDl 自动交易系统〔香港期货交易所有限公司〕
Xu< k3oD7 automatic adjustment mechanism 自动调整机制
f&eK|7J_Yf automatic adjustment system 自动调整系统
WG6FQAo^8 Automatic Clearing House 自动票据交换所
W-x?:X<} automatic exchange rates accumulation system 自动化汇率累集系统
\
e\?I9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{QcLu" ?c automatic teller machine [ATM] 自动柜员机
3nT^?;- autopay 自动转帐
UDL!43 K available assets 可用资产
+Z7th7W /, available fiscal reserve 现存财政储备
2z6yn?'&L available profit 可用利润
\>jLRb|7Ts Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
(]0%}$Fo average 平均；平均数；海损
SB1upTn average basic salary 平均基本薪金
@.b+av 4J average consumer expenditure 平均消费开支；一般消费开支
A+::O@_ s average cost 平均成本
//T>G_1 average cost of land production 增辟土地平均成本
)PG6gZYW average daily turnover 平均每日成交额
T]t+E'sQ average daily wage rate 平均每日工资率
A )^`?m3 average expenditure pattern 平均开支模式
GN ]cDik average growth rate 平均增长率
]ndvt[4L average net fixed assets 固定资产平均净值
:=/85\P0SU average of relatives 相对价格平均数
!/}O>v~o average price 平均价格
=Z P%mW&;} average propensity to consume 平均消费倾向；一般消费倾向
WM| dKF
average propensity to save 平均储蓄倾向；一般储蓄倾向
|uqf:V`z: average rate 平均率
#w,Dwy average revenue 平均收入；平均收益
7ePqmB<. average stock 平均库存；平均存货
0vEoGgY0*: average yearly rent 平均年租
vy0X_DPCr avoidance of double taxation 避免双重课税
l)Pu2!Ic avoidance of tax 避税
