A:
wr5v-_7r, A share Ａ股；甲类股份
7]9,J(:Ed abatement of tax 减税；减扣免税额
c8T| o=`k6 ABN AMRO Bank N.V. 荷兰银行
}[ R-)M above-the-line expenditure 线上项目支出；经常预算支出
&%%ix#iF above-the-line receipt 线上项目收入；经常预算收入
5YneoM]Q ABSA Asia Limited 南非联合亚洲有限公司
H'JU5nE absolute change 绝对数值变更
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Vp. absolute expenditure 实际开支
Au6Y] absolute guideline figure 绝对准则数字
.)SR3? absolute interest 绝对权益
CW2)1%1iz absolute order of discharge 绝对破产解除令
=t`cHs29 absolute profit margin 绝对利润幅度
}*C*!?pcd absolute value 实值；绝对值
3I(;c ,S absolutely vested interest 绝对既得权益
" :f]egq
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absorption 吸收；分摊；合并
fY6~Z
BvK absorption rate 吸收率；摊配率；分摊率
0 ?}n( f!S ACB Finance Limited 亚洲商业财务有限公司
& 36SX<vZ acceptable form of reciprocity 合理的互惠条件
KK6n"&TVa acceptable rate 适当利率；适当汇率
B%tWi acceptance agreement 承兑协议
i4]oE&G acceptance for honour 参加承兑
j8nkNE]& acceptor 承兑人；接受人；受票人
r?IBmatK/ acceptor for honour 参加承兑人
0zE@ ?. accident insurance 意外保险
k(M:#o A! Accident Insurance Association of Hong Kong 香港意外保险公会
[Ky3WppR accident insurance scheme 意外保险计划
x
FWhr#5, accident year basis 意外年度基准
bAbR0) accommodation 通融；贷款
,ryL( "G accommodation bill 通融票据；空头票据
R1 D ; accommodation party 汇票代发人
u`&lTJgF/O account balance 帐户余额；帐户结余
#y[U2s Se account book 帐簿
YM};85 K account collected in advance 预收款项
u88wSe<\X account current book 往来帐簿
! ?v_. account of after-acquired property 事后取得的财产报告
! Lz A account of defaulter 拖欠帐目
G[`1Yw$ account payable 应付帐款
z:@:B:E account payee only [A/C payee only] 只可转帐；存入收款人帐户
{}$Zff account receivable 应收帐款
L7d1)mV account receivable report 应收帐款报表
0{g*\W*+~ account statement 结单；帐单；会计财务报表
|Fi5/$S. account title 帐户名称；会计科目
TL)*on A9 accountant's report 会计师报告
(0B?OkQ Accountant's Report Rules 会计师报告规则
g `%in accounting and auditing procedure 会计与审计程序；会计与核数程序
cP D_=.& Accounting Arrangements 《会计安排》
&w#! accounting basis 会计基础
I/%v`[ accounting by Official Receiver 破产管理署署长呈交的帐目
?C#E_ Accounting Circular 《会计通告》
y)U ?.@ accounting class 会计类别
o8Gygi5 accounting date 记帐日期；会计结算日期
Dnl<w<}ZU: accounting for money 款项核算
Xl$, f`f~ Accounting Officer 会计主任
8;V9%h`P> accounting period 会计报告期；会计期
wD=] U@t`, accounting policy 会计政策；会计方针
YZj*F-} accounting practice 会计惯例
NC#F:M;b accounting principle 会计准则
s2#Ia>5! accounting record 会计记录
i' 7+
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| 1RVm?~i Accounting Services Branch [Treasury] 会计事务部〔库务署〕
LP=j/qf| Accounting Society of China 中国会计学会
d 8DU[p accounting statement 会计报表
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9(U accounting system 会计制度；会计系统
Y}1c>5{bE accounting transaction 会计事项；帐务交易
;4[[T%&v accounting treatment 会计处理
'gvR?[!t accounting year 会计年度
o87kF!x accretion 增值；添加
Sk E <V0 accrual 应计项目；应累算数目
;Mup@)!j accrual basis 应计制；权责发生制
#3QPcoxa accrual basis accounting 应计制会计；权责发生制会计
b7Jxv7$e
accrue 应累算；应计
iN[x
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=9X1 +x accrued charges 应计费用
68Gywk3]=u accrued cumulative preference share dividend 应累算的累积优先股股息
Q-n8~Ey1a accrued expenses 应累算费用
;~EQS.Qp accrued interest payable 应付利息；应计未付利息
5$:
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EU %,tp accrued right 累算权益
^>?=L\[ accruing profit 应累算的利润
BG+i tyH accumulated fiscal reserve 累积财政储备
$2Whb!7Z( accumulated profit 累积利润；滚存溢利
4 P&2Z0 accumulated reserve 累积储备
\ 3$!) z accumulation of surplus income 累积收益盈余
u3C_Xz acquired assets 既得资产
RqtBz3v acquisition 收购；购置；取得
U} RBgPX! acquisition cost 购置成本
UowvkVa acquisition expenses 购置费用
%bAQ>E2 ;m acquisition of 100% interest 收购全部股权
+ cfEyiub acquisition of control 取得控制权
eF,F <IJT{ acquisition of fixed assets 购置固定资产
MLu!8dgI acquisition of shell “买壳”
W<r<K=`5P acquisition price 收购价
>ESVHPj] act of God 天灾
IWQ0I&tzdx acting partner 执事合伙人
k*\Bl4g active market 买卖活跃的市场；交投畅旺的市场；旺市
(4T0U5jgT active partner 积极参与的合伙人
m$fEk, d active trading 交投活跃
(-21h0N[V actual circulation 实际流通
C/!.VMl ^ actual cost 实际成本
4|=>gdW)KN actual expenditure 实际开支；实际支出
?vFy3 actual income 实际入息；实际收入；实际收益
9%"7~YCDas actual market 现货市场
U`%t&7) actual price 现货价；实际价格
LE\=Y;% actual profit 实际利润
-> 8Kd1^F actual quotation 实盘；实际价位；实际报价
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xk actual year basis 按实际年度计算
wlT8| actuals 实货
STp9Gh- actuarial investigation 精算调查
L~Gr ,i actuarial principle 精算原则
vR !+ 8sy$ actuarial report 精算师报告
QQM: [1;RT Actuarial Society of Hong Kong 香港精算学会
m&:&z7^ p actuarial valuation 精算师估值
zj1~[$
( actuary 精算师
m G jB{Q+ ad referendum agreement 暂定协议；有待覆核的协定
tWIs
|n ad valorem duty 从价税；按值征税
9 {&g.+ ad valorem duty system 从价税制
0O9b
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C#kE{Qw10r ad valorem tariff 从价关税
^#H a H additional allowance 额外免税额
>>y`ap2%V additional amount for unexpired risk 未过期风险的额外款额
H<(F$7Q!\ additional assessable profit 补加应评税利润
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j
u A@"SG additional commitment 额外承担
2 DQVl additional commitment vote 额外承担拨款
c ZY y+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\Ii{sn9 additional dependent parent allowance 供养父母额外免税额
n#lbfN 4 additional provision 额外拨款
9D T< additional stamp duty 附加印花税
@C)s4{V additional tax 补加税罚款；补加税款
jE\ G_> Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Alxf;[s adjudged bankrupt 被裁定破产
BNfj0e 5b adjudicated bankrupt 裁定破产人
) `DVPudiy adjudication fee 裁定费；评定印花税额手续费；评估契据费
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adjudication of bankruptcy 裁定破产；宣告破产
?woL17Gt adjudication of insolvency 裁定无力偿还债务
ppyy0E^M adjusted actual 经调整的实数；调整后的实数
^M'(/O1 adjusted current assets 经调整的流动资产；调整后的流动资产
S6<o?X9,I adjusted figure 经调整的数字；调整后的数额
] pn
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|U%NPw5 adjusted loss 经调整的亏损；调整后的亏损
x>yqEdR=o 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
x+X@& S adjusted profit 经调整的利润；调整后的利润
r#sg5aS7O| adjusted surplus 经调整的盈余额；调整后的盈余额
cx\E40WD adjusted value 经调整的价值；调整后的价值
q Gk.7wf% adjustment 调整；修订；理算〔保险〕
nTeA= 0 4 adjustment centre 调剂中心
@d WA1tM adjustment lag 调整过程的时间差距；调整时差
l<v{8:,e # adjustment mechanism 调整机制
: _8K8Sa adjustment of loss 亏损调整
g3:@90Ba adjustment process 调整过程；调整程序
ZcN0:xU adjustment range 调整幅度
|+ Y-i4t administered exchange rate 受管制汇率
_:r8UVAT. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
kE&R;T`Gb% administration expenses 行政费用
;_,jy7lf administration fee 手续费；行政费
7Qd4L. administration in bankruptcy 破产管理
JW
D`} administration order 遗产管理令
y%TqH\RKv administrator 管理人；遗产管理人
kR<sSLEb administrator of the estate 遗产管理人
f 2WVg;Z admission of debt 债项承认书
aTvyz r1 admission of proof 接纳债权证明
h/Mt<5 advance 放贷款项；垫付款项；预支款项；预付款项
TO6F advance account 暂支帐目；预付款帐户
=XfvPB A advance compensation 预付补偿金
o? baiO kH advance from shareholder 股东垫款
\.i7( J] advance pending reimbursement 预支以待日后付还
'12m4quO advanced economy 先进经济体系
q8{Bx03m6 advancement 预付；预付财产
j1_>>xB advances warrant 垫款令
,} t%7I advancing 贷出
.I`>F/Sjr adverse balance 逆差
O*u
adverse exchange 逆汇
E{,Wp U advertisement addressed to shareholders 在报章刊登的致股东通告
2*cNd}qr advice for collection 托收通知书
>ywl()4O advice of drawing 提款通知书；汇票通知书
q[U pP`Z% advice of payment 付款通知
vMzL+D2) Advisory Committee [Securities and Futures Commission]
V IzIl\<aM 谘询委员会〔证券及期货事务监察委员会〕
C*YQ{Mz(f Advisory Committee on Diversification 经济多元化谘询委员会
T"g_a|7Tj affidavit 誓章；遗产申报誓章
+6WjOcu affidavit of no receipt 述明无收款的誓章
dn h qg3Y affiliate 联号；联营公司；附属公司
.\b.l@O<Z affiliated company 附属公司；联号；联营公司
NS[ Z@ @ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7!M; ?Y affordability 负担能力
gq('8*S African Development Bank [AfDB] 非洲开发银行
$<-a>~^Tp after-acquired property 事后取得的财产
OLG)D#m(4/ after-hours dealing 市后交易
b 8@}Jv after-tax profit 税后盈利；税后利润；税后溢利
i+`8$ uz agency agreement 代理协议
,a5q62)q agency expenses 代理机构的开支
nAP*w6m0j agency fee 代理费
K_M Ed1l Agency Law 《代理法》
[vu;B4^" agent 代理人；承销人
{QEvc agent of company 公司代理人
|j+JLB agent's fee 代理人费；经纪费
!zK"y[V aggregate 总计；总数；总体数字
E2zL-ft. aggregate amount 总款额；总额
4rhHvp aggregate assets and liabilities 总体资产与负债
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aggregate at constant price 按固定价格计算的总体数字
ug%7}& aggregate demand 总需求
t]B`>SL3W aggregate gross position 总持仓量
EZj rX>"# aggregate limit 总限额
6nA9r5Ghv aggregate of salaries tax 合计薪俸税
o "r aggregate performance 总体表现；总体业绩
3cJ'tRsp< aggregate supply 总体供应
#?Ix6 {R aggregate surplus 总盈余
y>C
!cYB aggregate total 整体总额
Y~Uf2(7b5 aggregate value 总值；合计价值
/
B!j`UK aggregated basis 合计基准
$?ss5:
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? 8753{wk aggregation 合并计算；合计；总和
R*6TS"aL aggregation of incomes of husband and wife 夫妇入息合并计算
/ :$WOQ aggregation of property 财产的总和
x1~AY/ )v agio 差价；贴水
gYt=_+- 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》
V dJ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Ktk?(4 9 《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》
'A[PUSEE Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+P))*0(c_ 《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》
K -'uE) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
4l0>['K&{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
W(62.3d~}? agreement for a settlement 授产协议
-']I dn 6 agreement for assignment 转让协议
!~zn*Hm agreement for sale 售卖协议；买卖协议
O
C;~ H{ agreement for sale and purchase 买卖协议
92j[b_P agreement for the payment of interest 支付利息协议
(%6 fZ agreement for the repayment of money 还款协议
O}C* weU agreement of reinsurance 再保险协议
y_: {p5u Agricultural Bank of China 中国农业银行
tO &n$$ air passenger departure tax 飞机乘客离境税
^4IJL", Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
I!!cA?W airport tax 机场税
WReHep alcohol duty 酒精税
@CM5e! alienation 让与；让渡；转让
0s8fF"$ alimony 生活费；赡养费
5Y;&L!T All Ordinaries Index [AOI] 所有普通股指数
/\e_B6 pF< all risks 全险；综合险
7oC8I D All Sales Record for Stock Market 《股票市场成交报告》
SEnr" } Allied Capital Resources Limited 新联财务有限公司
PC5$TJnj3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
e=##X}4zZ allocation letter 拨款信件
$$ $[Vn_H< allocation of fund 分配款项；预留款项
kP5I+ B allocation of profit 利润分配；溢利分配
"uplk8iCJ allocation warrant 拨款令
_o w7E\70 allotment 分配；配股
\E c*Gq?. allotment notice 股份配售通知；配股通知
n:a~=^IV allotment of shares 股份分配
-V2f.QE% allowable 可获宽免；免税的
bRggt6$z allowable business loss 可扣除的营业亏损
WXo bh allowable expenses 可扣税的支出
5ms]Wbh) allowance 免税额；津贴；备抵；准备金
+L=Xc^ allowance for debts 债项的免税额
44 8%yP allowance for depreciation by wear and tear 耗损折旧免税额
\hBzQ%0 allowance for funeral expenses 殡殓费的免税额
y.( < allowance for inflation 为通货膨胀而预留的款项；通胀准备金
SDbk Px allowance for repairs and outgoings 修葺及支出方面的免税额
me@`;Q 3 allowance to debtor 给债务人的津贴
uNEl]Q]<e] alteration of capital 资本更改
m Y=sh{ir alternate trustee 候补受托人
*|q{(KX amalgamation 合并
UOj*Gt& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
j 0LZ )V ambit of charges 征税范围；收费范围
|)d%3s\ amended valuation 经修订的估值
pc IS}+L American Commodities Exchange 美国商品交易所
2asRJ97qES American Express Bank Limited 美国运通银行
tW!*W? American Stock Exchange 美国证券交易所
?}KD<R amortization 摊销
\>9^(N amount due from banks 存放银行同业的款项
W$7H "tg amount due from banks abroad 存放海外银行同业的款项
g3Q;] 8 Y& amount due from holding companies 控股公司欠款
y<HNAG j amount due from local banks 存放本港银行同业的款项
o;DK]o>kH amount due to banks 银行同业的存款
By9CliOy: amount due to banks abroad 海外银行同业的存款
+mft amount due to holding companies 控股公司存款
q`8
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HP7~Zn)c amount due to outport banks 外埠银行同业的存款
0`V=x+*, amount for note issue 发行纸币的款额
,yp#!gE~ amount of bond 担保契据的款额
@8w[Z o~ amount of consideration 代价款额
'pUJREb amount of contribution 供款数额
8 mOGEx amount of indebtedness 负债款额
o /&K>]8M amount of principal of the loan 贷款本金额
gKQ s:25 amount of rates chargeable 应征差饷数额
Txl|F\nK` amount of share capital 股本额
;Y8>? amount of sums assured 承保款额
#I MaN% amount of variation 变动幅度
\)6A zCq amount of vote 拨款数额
[CI0N
I6F amount payable 应付款额
tZx}/&m- amount receivable 应收款额
/V cbT >= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Jza ?DhSAZ analysis 分析
p7{H
"AC ancillary risk 附属风险
)n<p_vz annual account 周年帐目；周年帐目报表；年度决算；年结
"\vQVZd-E annual accounting date 年结日期
;,uAT d| annual allowance 每年免税额；年积金；年度津贴；年津
p,f$9t4 annual balance 年度余额
!5h8sD; annual disposable income 每年可动用收入
d"E3y pPK annual estimates 周年预算
_B ^X3EOc annual fee 年费
-awG1 4% annual general meeting 周年大会
pyX:$j2R+% annual growth rate 年增率；每年增长率
X.
Ur `X annual long-term supplement 长期个案每年补助金
LN.*gG l annual pensionable emolument 可供计算退休金的年薪
EU h_`R annual report 年报
x|AND]^Q Annual Report on the Consumer Price Index 《消费物价指数年报》
.nNZ dta&= annual return 周年报表；周年申报表；每年报税表格
MSBrI3MqQ Annual Return Rules 《周年报表规则》
m J(ElDG annual review of consumer prices 每年消费物价回顾
3.P7GbN annual roll-forward basis 逐年延展方式
Xf"<
>M annual salary 年薪
O8>&J-+2 annual statement 年度报表；年度决算表
v>nBdpj Xh 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
rtbV* @Z annuitant 年金受益人
2yFT` 5+H4 annuity 年金
_E8Cvaob annuity contract 年金合约
W2v'2qAs annuity on human life 人寿年金
Gj%q:[r antecedent debt 先前的债项
f.%3G+ ante-dated cheque 倒填日期支票
8mLW^R:` anticipated expenditure 预期开支
UqsOG<L'6 anticipated net profit 预期纯利
&PAp O{#Q anticipated revenue 预期收入
ai? N!RX%H anti-inflation measure 反通货膨胀措施
+e.w]\} anti-inflationary stance 反通货膨胀立场
8QL=%Pv apparent deficit 表面赤字
HCkfw+gaV apparent financial solvency 表面偿债能力
FG!hb ?_1 apparent partner 表面合伙人
z`$c4p6G6 application for personal assessment 个人入息课税申请书
#*w)rGkU2 application of fund 资金应用
NX8hFw R application to release as liquidator and to destruct the books of accounts and documents
WI*CuJU<zJ 申请免除清盘人职务及毁灭帐簿与文件
8lDb<i appointed actuary 委任精算师
Q}l~n)= appointed auditor 委任核数师；委任审计师
g]N'6La appointed trustee 委任的受托人
VpB)5> appointer 委任人
{_L l'S apportioned pro rata 按比例分摊
f[R~oc5P0 apportionment 分配；分摊
bWlY Q
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Y-st2r[, apportionment formula 分摊方程式
4{vEW( apportionment of estate duty 遗产税的分摊
| N)),/R_ appraisal 估价；评估
z%T|L[(6 appreciable growth 可观增长
L A A(2 appreciable impact 显着影响
]91Q Z~4a appreciable increase 可观增长
UU[z\^w| E appreciation 增值；升值
. p o, .} appreciation against other currencies 相对其他货币升值
&Ruq8n< appreciation of the exchange value of Hong Kong dollar 港元汇值上升
'/X]96Ci7 appreciation tax 增值税
!J!&JQ| appropriation 拨款；拨用；拨付
v.4G>0 0^ appropriation account 拨款帐目
n53c} ^ Appropriation Bill 拨款法案
/J!:_Nq appropriation-in-aid system 补助拨款办法
@x743}Y\ approved assets 核准资产
nN-S5?X# approved basket stock 认可一篮子证券
P zM yUv approved budget 核准预算
<HN{.p { approved charitable donation 认可慈善捐款
ol L? 6)gC approved charitable institution 认可慈善机构
RP+)sCh approved currency 核准货币；认可货币
Q (q&(/ approved estimates 核准预算
cPAR.h,b? approved estimates of expenditure 核准开支预算
TXyiCS3 approved overseas insurer 核准海外保险人
Px*<-t|R- approved overseas trust company 核准海外信托公司
djw\%00&# approved pooled investment fund 核准汇集投资基金
|Ox='.oIb approved provident fund scheme 认可公积金计划
xYW &Mfka approved provision 核准拨款
Y.tT#J^= approved redeemable share 核准可赎回股份
zA.0Sm approved regional stock 认可地区性证券
Q[q`)~| approved retirement scheme 认可退休金计划
T* =*$% approved subordinated loan 核准附属贷款
U1lqg?KO arbitrage 套戥；套汇；套利
&dK !+ arbitrageur 套戥者；套汇者
"dDrw ]P; arbitrary amount 临时款项
U~"Y8g#qgy arrangement 措施；安排；协定
,=[% #g S arrears 欠款
FY^N n arrears of pay 欠付薪酬
}P{Wk7#Jq arrears of revenue 逾期未收税款；逾期未收的帐项
< Q- m & articles of association 组织章程；组织细则；组织章程细则
;y 1/b(t Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
yf8kBT:&S ascertainment of profit 确定利润
"8 cI]~ V "Asia Clear" “亚洲结算系统”
v*dw' i Asia Commercial Bank Ltd. 亚洲商业银行有限公司
dkCU U Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5E~^-wX Asian Development Fund [ADF] 亚洲发展基金
<LXx_{=: Asian dollar bond 亚洲美元债券
xh9$ZavB* Asian dollar market 亚洲美元市场
>zL5 *:G Asian dollar rate 亚洲美元利率
m_Q&zp[" Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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J iOI Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
q-_!&kDK" asked price 沽盘；喊价；索价；卖方报价
1 ^= QIX assessable income 应评税入息
nu-&vX assessable loss 应评税亏损
:E~rve' assessable profit 应评税利润
# RU8 yT assessable value 应评税值
m~Q24Z]!'& assessed profit 估定利润
k1zK3I&c_ assessed value 经评估价值
5dE=M};v assessment 评税；评定；估价；评税单
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Hv 'u assessment number 评税编号；估价编号
^i!6z 2/ assessment of additional tax 补加税评税
v0E6i!D/ assessment of performance 业绩评估；实绩评价
|K-` Assessor 评税主任
|vGHh zZ| asset price bubbles 资产价格泡沫
y5+%8#3 asset-backed securities 具资产保证的证券
{Y Y,{H assets accretion 资产增值
E0&d*BI2 assets and liabilities 资产与负债
fbbbTZy assets betterment statement 资产递增表；资产改进表
Dat',5 assets lending 实物放款；有抵押贷款
+0UBP7kn assets of the company passing on the death 死者去世时转移的公司资产
9:VU tx#}2 assets pledged as security for liabilities 用作负债抵押的资产
Bi :!"Nw[X assets portfolio 资产投资组合
|}UkVLc_^ assets price 资产价格
\( #"g assets quality 资产质素
>-<iY4|[d assets realization 资产变现
^V96l Kt/ assets refinancing arrangement 资产再集资安排
j4!O,.!T assets securitization 资产证券化
{)!>e assets situated outside Hong Kong 在香港以外地方的资产
+FqE fY4j assets stripping 削减资产；拆卖资产
F N=WU<
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$ GG aR x assignee 承让人
T>L?\ - assignment 转让；转让书；转让契
lG94^|U assignment of interest 权益转让
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vdlj assignment of letters patent and trade mark 专利证书及商标转让
YE{t?Y\5 assignment of property 物业转让；物业转让书
6b'.WB]- assignment right 转让权
PS[ C!s&KE assignor 转让人
[x>Ju&))$ associate 有联系的人；有关连人士；相联者；合伙人；联系人
)hj:Xpj9# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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BBd associate member 附属会员
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$ associated body corporate 相联法人团体
KAFR.h:p9 associated company 相联公司；联属公司
~tW~%]bs2Q associated corporation 相联法团
mOn_#2=KF Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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j 公认会计师公会〔英国〕
ja';NIO- Association of Futures Exchange Brokers 香港期货经纪协会
B#SVN Lv Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(A6~mi r! association of underwriters 承保人组织
T:Klr=&V assumption of control 接管
%KT}Map assurance 担保；保险；转易；转易书
c :9n8skE7 assurance of interest 权益的转易
Dpw*m.f at 19XX price 按一九ＸＸ年价格计算
c AEvv[ at a discount 按赔价计算；按贴水价格计算；打折扣
.\^0RyJE at a premium 按溢价计算；按升水价格计算
U{hu7 at call 通知付款；按通知
ZqVbNIY at constant market price 按固定市价计算
31G0 B_T at constant price 按固定价格计算
Y6 sX|~Zy at cost 按成本计算
p T 8?z at current market price 按当时市价计算；按现时市价计算
x}?<9(nE c at current price 按当时价格计算；按现时价格计算
Wx{E\ l at factor cost 按要素成本计算；按生产要素成本计算
~:bdS 4w at money-of-the-day price 按付款当日价格计算
'Uf?-t*LT@ at or better 按指定或较佳价位〔买卖指令〕
KBN% TqH| at par 按面值计算；平价
9T24d ofkJ at sight 见票即付
sEdz`F at the close 按收市盘
vb6EO[e% I at the opening 按开市盘
PKSfu++Z attestation 见证；见证条款
c8JW]A`9b) at-the-money option 平价期权
4Qf sxg attorney 受权人；受托代表人
4r1\&sI$~ attornment 新拥有人承认书
&o;0%QgF attributable profit 可归属利润
x
I.W-js[ attributable share value 可归属股份价值
r%ES#\L6+| Auckland Stock Exchange 奥克兰证券交易所
@>(KEjQTz auction 拍卖
&9#m] Mz auctioneer 拍卖商
6-
i.*!I 8 audit 审计；核数
_f^KP@^j Audit Commission 审计署
r8Pd}ptPU Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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3QG/" 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〕
!EB<N<P"t audit review 帐目审查
ob{'Z]-V Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
'|^:,@8P9 audited account 审计帐目；经审计的帐目
PWpt\g audited annual account 经审计的周年帐目
p1Z b&:+ audited balance sheet 经审计的资产负债表
([u|j auditor 核数师；核数主任；审计师
X TJD> auditor's certificate 核数师证明书；审计师证明书
|0y#} |/ auditor's report 核数师报告；审计师报告
U@mznf* J Aussie bond 澳元债券
RQx8Du< austerity budget 紧缩预算
%7)=k}4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
p?rlx#M Australia All Ordinaries Index 澳洲所有普通股票指数
YNU}R/u6^ Australian Dollar [AUD] 澳元
7R2O[=Szq Australian Options Market 澳大利亚期权市场
k k3^m1 Australian Securities Commission 澳洲证券事务监察委员会
<'I["Um Australian Society of Certified Practising Accountants 澳洲执业会计师公会
:;7I_tb Australian Stock Exchange 澳大利亚证券交易所
fo@^=-4A- Austrian Schilling [ATS] 奥地利先令
pD732L@q authentication 认证；鉴证
St-uE |8 authority to purchase 委托购买证；委购书
y!77gx?- authorization 认可；核准；授权；授权书
A]/o-S_ authorization by direction 指示授权
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R F authorization by instruction 指令授权
J/?Nf2L4 authorization by warrant 令状授权
// o.+?S authorization of unit trust 单位信托的认可
LSJ?;Zg(=z authorized agent 指定代理人
;"wCBuXcu authorized capital 法定资本
i/ ilG 3m> authorized clerk 出市员
5G* cAlU authorized dealer 认可交易商
c[d zO .~ authorized financial institution 认可财务机构
]yU"J:/ authorized fund 认可基金
HB/V4ki authorized fund house 获授权的基金公司；认可基金公司
WVbrb s4 authorized institution 认可机构
fSuykbZ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
7Gc{&hp* authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\c}(rqT authorized insurer 获授权保险人；获认可承保人
y p.K- authorized investment 特准投资项目
`Z?wj@H1` authorized person 获授权人
zN4OrG 0 authorized representative 获授权代表
Ic#xz;elM authorized share capital 法定股本
JQ&t"`\k automated quotation system 自动报价系统
2d ! '9mA Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
i<m(neX[H 自动交易系统〔香港期货交易所有限公司〕
'-;[8:y. automatic adjustment mechanism 自动调整机制
N6 U d(8* automatic adjustment system 自动调整系统
W_\zx<m Automatic Clearing House 自动票据交换所
<$(B [T automatic exchange rates accumulation system 自动化汇率累集系统
k"(] V Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
0 M_oFx automatic teller machine [ATM] 自动柜员机
x<NPp&GE autopay 自动转帐
B X@Iq available assets 可用资产
Tu#< {'1$ available fiscal reserve 现存财政储备
g7*) |FOb available profit 可用利润
yw3"j dcl Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
W lMcEje average 平均；平均数；海损
| "3<\$[ average basic salary 平均基本薪金
I{`7 0 average consumer expenditure 平均消费开支；一般消费开支
11[lc2 average cost 平均成本
H GDrH average cost of land production 增辟土地平均成本
\*xB<mq average daily turnover 平均每日成交额
%BqaVOKJ"f average daily wage rate 平均每日工资率
k9^Hmhjw average expenditure pattern 平均开支模式
IHl q27O average growth rate 平均增长率
^OR0Vp>L average net fixed assets 固定资产平均净值
N@q}eGe average of relatives 相对价格平均数
}SN( ^3N average price 平均价格
: d36oiHKu average propensity to consume 平均消费倾向；一般消费倾向
RLB3 -=9t average propensity to save 平均储蓄倾向；一般储蓄倾向
)+E[M!34 average rate 平均率
1j<( ?MT- average revenue 平均收入；平均收益
z ^gJy,T average stock 平均库存；平均存货
K }V CFV average yearly rent 平均年租
j2Zp#E! avoidance of double taxation 避免双重课税
$B+| &]a avoidance of tax 避税
