A:
Zw3hp,P] A share Ａ股；甲类股份
F( 0pru4u abatement of tax 减税；减扣免税额
bc Gn8 ABN AMRO Bank N.V. 荷兰银行
Y/QK+UMW* above-the-line expenditure 线上项目支出；经常预算支出
Y-
z~#; above-the-line receipt 线上项目收入；经常预算收入
.H* ? '* ABSA Asia Limited 南非联合亚洲有限公司
4nX'a*'D~} absolute change 绝对数值变更
n^g- ` absolute expenditure 实际开支
d
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!XG/,)A absolute interest 绝对权益
{ &6l\| absolute order of discharge 绝对破产解除令
0TuNA\Ug+ absolute profit margin 绝对利润幅度
b}"vI Rz absolute value 实值；绝对值
mP`,I"u absolutely vested interest 绝对既得权益
#t5JUi%in* absorbed cost 已吸收成本；已分摊成本
<"j"h=tm} absorption 吸收；分摊；合并
_dH[STT absorption rate 吸收率；摊配率；分摊率
|\yDgs%EGy ACB Finance Limited 亚洲商业财务有限公司
[kU[}FT acceptable form of reciprocity 合理的互惠条件
gwkZk-f\p acceptable rate 适当利率；适当汇率
uWM4O@Qn)d acceptance agreement 承兑协议
g[uE@Gaj& acceptance for honour 参加承兑
x_>"Rnv:K acceptor 承兑人；接受人；受票人
see'!CjVo2 acceptor for honour 参加承兑人
"N=&4<]I5 accident insurance 意外保险
dNS9<8JX Accident Insurance Association of Hong Kong 香港意外保险公会
R[2 [[M accident insurance scheme 意外保险计划
E!O(:/* accident year basis 意外年度基准
kiB OyC!r6 accommodation 通融；贷款
r' 97\| accommodation bill 通融票据；空头票据
Z =1,<ydKV accommodation party 汇票代发人
r&LCoe'\{i account balance 帐户余额；帐户结余
]xVL11p account book 帐簿
SO8|]Fk account collected in advance 预收款项
@i 1 .5z account current book 往来帐簿
-f
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t 's5~ account of defaulter 拖欠帐目
/eI ,]CB'z account payable 应付帐款
AH ?MJKY@Z account payee only [A/C payee only] 只可转帐；存入收款人帐户
`zV -1)= account receivable 应收帐款
]2u7?l account receivable report 应收帐款报表
'< U[;H9\ account statement 结单；帐单；会计财务报表
a*e|>p DO account title 帐户名称；会计科目
$[L)f|
l accountant's report 会计师报告
QvyUd%e'5A Accountant's Report Rules 会计师报告规则
{BwN4r46 accounting and auditing procedure 会计与审计程序；会计与核数程序
_3g %F Accounting Arrangements 《会计安排》
y D=)&->Ra accounting basis 会计基础
Jq=>H@il accounting by Official Receiver 破产管理署署长呈交的帐目
Qcy+ {j] Accounting Circular 《会计通告》
rkER` accounting class 会计类别
jw6 ng>9 accounting date 记帐日期；会计结算日期
d,E/9y\e accounting for money 款项核算
kB!M[[t Accounting Officer 会计主任
rUJ SzLy accounting period 会计报告期；会计期
ygu? w 7 accounting policy 会计政策；会计方针
Vo58Nz:% accounting practice 会计惯例
K;(|v3g6 accounting principle 会计准则
p%i
.(A accounting record 会计记录
wMR[*I/ accounting report 会计报告
R?FtncL%D Accounting Services Branch [Treasury] 会计事务部〔库务署〕
YP@ ?j Accounting Society of China 中国会计学会
{ U2| ): accounting statement 会计报表
]'z ^Kt5S accounting system 会计制度；会计系统
:EmMia-)J accounting transaction 会计事项；帐务交易
*?
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kK_>*iCMo accounting year 会计年度
Mz#S5 s accretion 增值；添加
o: :ymAj accrual 应计项目；应累算数目
Yc ( )'6 accrual basis 应计制；权责发生制
A?< "^<A^ accrual basis accounting 应计制会计；权责发生制会计
RdpQJ)3F accrue 应累算；应计
19.!$; accrued benefit 应累算利益
1QdB`8in accrued charges 应计费用
Q-3J0= accrued cumulative preference share dividend 应累算的累积优先股股息
KfI$'F
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3hpz.ISk accrued interest payable 应付利息；应计未付利息
E t[QcB3 accrued interest receivable 应收利息；应计未收利息
hgMn O J accrued right 累算权益
.<|4PG accruing profit 应累算的利润
Y$DgL
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*1 eTf accumulated profit 累积利润；滚存溢利
'3kL=( accumulated reserve 累积储备
aABE= 9Y accumulation of surplus income 累积收益盈余
we@En
.>f acquired assets 既得资产
$f@-3/V6{ acquisition 收购；购置；取得
?&t|?@ acquisition cost 购置成本
M<m e\s) acquisition expenses 购置费用
0.,&B5) acquisition of 100% interest 收购全部股权
M}RFFg acquisition of control 取得控制权
Tx&qp#FS acquisition of fixed assets 购置固定资产
#._6lESK acquisition of shell “买壳”
]k%KTvX*G acquisition price 收购价
pJ@DHj2@
act of God 天灾
?. 'oxW
acting partner 执事合伙人
rD)v%vvr&` active market 买卖活跃的市场；交投畅旺的市场；旺市
?VHwYD.B active partner 积极参与的合伙人
5v03<m0`y active trading 交投活跃
AhFI, x actual circulation 实际流通
X2mm'J DwK actual cost 实际成本
.J!
$,O@ actual expenditure 实际开支；实际支出
TuhL : actual income 实际入息；实际收入；实际收益
x#xO { actual market 现货市场
?p\II7 actual price 现货价；实际价格
_-2n3p y actual profit 实际利润
_|V+["IS actual quotation 实盘；实际价位；实际报价
V,%5
hl'& actual year basis 按实际年度计算
< EE+
S#z actuals 实货
4% .2 = actuarial investigation 精算调查
yeh adm\ actuarial principle 精算原则
k*+ZLrT actuarial report 精算师报告
oXOO 10 Actuarial Society of Hong Kong 香港精算学会
4Og GZ actuarial valuation 精算师估值
6xQe!d3>s3 actuary 精算师
fP4IOlHkE ad referendum agreement 暂定协议；有待覆核的协定
a5g{.:NfO ad valorem duty 从价税；按值征税
RwLdV+2\R` ad valorem duty system 从价税制
?^A:~" ~ ad valorem fee 从价费
,lG wW8$R ad valorem tariff 从价关税
?;kc% Rz additional allowance 额外免税额
%>}7 $Y% additional amount for unexpired risk 未过期风险的额外款额
Z["nY&.sI additional assessable profit 补加应评税利润
~5?n& pF additional assessment 补加评税
D&lXi~Z%. additional commitment 额外承担
- D':7!@ additional commitment vote 额外承担拨款
lfG&V +S1 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
wtick ~) additional dependent parent allowance 供养父母额外免税额
[~%;E[ky$ additional provision 额外拨款
V$%Fs{ additional stamp duty 附加印花税
?;QKe0I^ additional tax 补加税罚款；补加税款
=1B&d[3; Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
E
MbI\=>yS adjudged bankrupt 被裁定破产
~2q G" 1[\ adjudicated bankrupt 裁定破产人
A>,fG9pR adjudication fee 裁定费；评定印花税额手续费；评估契据费
Xg)FIaw]eT adjudication of bankruptcy 裁定破产；宣告破产
w9h5f adjudication of insolvency 裁定无力偿还债务
w)c#ZJHG adjusted actual 经调整的实数；调整后的实数
+4vX+;: br adjusted current assets 经调整的流动资产；调整后的流动资产
&(1NOyX& adjusted figure 经调整的数字；调整后的数额
G
U/k^ Qy adjusted liabilities 经调整的负债；调整后的负债
& K*_/Q
'\ adjusted loss 经调整的亏损；调整后的亏损
ATkqzE`; adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
#6Ph"\G/ adjusted profit 经调整的利润；调整后的利润
8*) {*'bf adjusted surplus 经调整的盈余额；调整后的盈余额
ZQ8 Aak adjusted value 经调整的价值；调整后的价值
Y2$`o4*3 adjustment 调整；修订；理算〔保险〕
5r Sth.& adjustment centre 调剂中心
aWK7 -n adjustment lag 调整过程的时间差距；调整时差
\crmNH)3 adjustment mechanism 调整机制
\O4=mJ adjustment of loss 亏损调整
s,q!(\{Pv adjustment process 调整过程；调整程序
R ^C;D 2 adjustment range 调整幅度
8+b3u05 administered exchange rate 受管制汇率
r_CN/ a Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
v~=ol8J
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87* [o administration fee 手续费；行政费
`Wt~6D
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Z
' 96d administration order 遗产管理令
Q%h
o[KU administrator 管理人；遗产管理人
/{ }
]Hu administrator of the estate 遗产管理人
I!#^F 1p1 admission of debt 债项承认书
[vT,zM
admission of proof 接纳债权证明
N8Q{ 4c advance 放贷款项；垫付款项；预支款项；预付款项
a{6|[a R advance account 暂支帐目；预付款帐户
U 9OF0=g advance compensation 预付补偿金
(G;*B<|A advance from shareholder 股东垫款
R-|]GqS}L advance pending reimbursement 预支以待日后付还
P"VLGa advanced economy 先进经济体系
4r!40^:2 advancement 预付；预付财产
FNO
lR>0e advances warrant 垫款令
Vp94mi#L } advancing 贷出
1T`"/*! adverse balance 逆差
q/ zdd3a adverse exchange 逆汇
1Tkdr 2 advertisement addressed to shareholders 在报章刊登的致股东通告
{.)D)8`<d advice for collection 托收通知书
j C7XdYp advice of drawing 提款通知书；汇票通知书
2}#PDh n advice of payment 付款通知
X28WQdP,7 Advisory Committee [Securities and Futures Commission]
sbIhg/:ok 谘询委员会〔证券及期货事务监察委员会〕
ZU 6a Advisory Committee on Diversification 经济多元化谘询委员会
4<HJD&@V affidavit 誓章；遗产申报誓章
$ {"St&( affidavit of no receipt 述明无收款的誓章
p0@mumh affiliate 联号；联营公司；附属公司
<6 $%Y2 affiliated company 附属公司；联号；联营公司
@~ HD<K affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#bH[UId[ affordability 负担能力
a}{! %5 African Development Bank [AfDB] 非洲开发银行
GDntGTE~sk after-acquired property 事后取得的财产
k}g s;|_ after-hours dealing 市后交易
E':Z _ ^4 after-tax profit 税后盈利；税后利润；税后溢利
zK;t041 e agency agreement 代理协议
$*ZHk0
7x agency expenses 代理机构的开支
R e>e |$.T agency fee 代理费
}_TdXY
#w\ Agency Law 《代理法》
8h 2?Q agent 代理人；承销人
[b'fz agent of company 公司代理人
KfS ^sT agent's fee 代理人费；经纪费
hR{Zh> aggregate 总计；总数；总体数字
Ep MEA1=& aggregate amount 总款额；总额
~;` #{$/C& aggregate assets and liabilities 总体资产与负债
6dlPS{H# U aggregate at constant price 按固定价格计算的总体数字
s| oU$?eA aggregate demand 总需求
Wn5]2D\vkT aggregate gross position 总持仓量
["9$H L aggregate limit 总限额
\aozecpC` aggregate of salaries tax 合计薪俸税
bp _@e0 aggregate performance 总体表现；总体业绩
C I0^eaFs aggregate supply 总体供应
Czn7,KE8X aggregate surplus 总盈余
<Z[R08 k aggregate total 整体总额
4[ wP$ aggregate value 总值；合计价值
: r=_\? aggregated basis 合计基准
Pl>t\`1:|A aggregated net chargeable income 合计应课税入息实额
BO|Jrr> aggregation 合并计算；合计；总和
=)LpMTz aggregation of incomes of husband and wife 夫妇入息合并计算
{5`?0+ aggregation of property 财产的总和
=7> ~u agio 差价；贴水
l{g( z ! 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》
> kT~X ,o Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
c i>=45@J 《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》
zq&lxySa Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}% *g\%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》
i&KODhMpP Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@YELqUb* 《香港政府和大韩民国政府关于相互促进和保护投资协定》
p
IToy;] agreement for a settlement 授产协议
p,/^x ~m3a agreement for assignment 转让协议
[x,&Gw a agreement for sale 售卖协议；买卖协议
cx)
EFy. agreement for sale and purchase 买卖协议
[OSUARm
v agreement for the payment of interest 支付利息协议
29oEkaX2o agreement for the repayment of money 还款协议
]Re<7_xt agreement of reinsurance 再保险协议
xOlkG*3c Agricultural Bank of China 中国农业银行
g11K?3*%Q air passenger departure tax 飞机乘客离境税
g(^l>niF: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
PHkvt!uH airport tax 机场税
"AVc^ > alcohol duty 酒精税
!T)>q%@ai alienation 让与；让渡；转让
YoA$Gw2 alimony 生活费；赡养费
O&uOm: /( All Ordinaries Index [AOI] 所有普通股指数
Pe. D[]S all risks 全险；综合险
We2=|AB All Sales Record for Stock Market 《股票市场成交报告》
Z WH`s Allied Capital Resources Limited 新联财务有限公司
|)?T([ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
U$}]zaB allocation letter 拨款信件
w.\:I[ allocation of fund 分配款项；预留款项
th {h)( +H allocation of profit 利润分配；溢利分配
vP!gLN]TV allocation warrant 拨款令
OJaU,vQ# allotment 分配；配股
;f\0Gs A# allotment notice 股份配售通知；配股通知
Nx__zC^r allotment of shares 股份分配
5ZLH=8L allowable 可获宽免；免税的
'(}BfD P allowable business loss 可扣除的营业亏损
|rQ;|+. allowable expenses 可扣税的支出
=*I9qjla[? allowance 免税额；津贴；备抵；准备金
=v8q allowance for debts 债项的免税额
Nnw iH allowance for depreciation by wear and tear 耗损折旧免税额
;N|6C+y allowance for funeral expenses 殡殓费的免税额
-|5&3HVz allowance for inflation 为通货膨胀而预留的款项；通胀准备金
J$o J allowance for repairs and outgoings 修葺及支出方面的免税额
ge|}'QKow allowance to debtor 给债务人的津贴
4kiu*T alteration of capital 资本更改
eJ'ojc3 alternate trustee 候补受托人
jiat5 amalgamation 合并
d
{4br ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=z+zg^wsT ambit of charges 征税范围；收费范围
apXq$wWq{D amended valuation 经修订的估值
'4iu0ie>D American Commodities Exchange 美国商品交易所
Jx]`!dP3 American Express Bank Limited 美国运通银行
U\N`[k.F American Stock Exchange 美国证券交易所
bZ)Jgz amortization 摊销
;FU d.vg{ amount due from banks 存放银行同业的款项
n"Jrjv S amount due from banks abroad 存放海外银行同业的款项
_
i8}l d- amount due from holding companies 控股公司欠款
9Z=Bs)- y. amount due from local banks 存放本港银行同业的款项
Y`wi=( amount due to banks 银行同业的存款
4Hw8w7us: amount due to banks abroad 海外银行同业的存款
(`& g amount due to holding companies 控股公司存款
B^
h!F8DC amount due to local banks 本港银行同业的存款
P06K0Fxf amount due to outport banks 外埠银行同业的存款
yI!K
quMC amount for note issue 发行纸币的款额
f XN;N&I amount of bond 担保契据的款额
Xs`/q}R amount of consideration 代价款额
Oo E@30+ amount of contribution 供款数额
eL.S=" amount of indebtedness 负债款额
&AzA0r&, amount of principal of the loan 贷款本金额
t0Uax-E( amount of rates chargeable 应征差饷数额
PF~&!~S>W amount of share capital 股本额
4D8q Gti amount of sums assured 承保款额
f`Nu] #i amount of variation 变动幅度
{,m!%FDL amount of vote 拨款数额
+ q1@,LxN amount payable 应付款额
J<2N~$ amount receivable 应收款额
]du pU"VV Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"- 9YvB# analysis 分析
. ._wTOSq ancillary risk 附属风险
?Gb
18m annual account 周年帐目；周年帐目报表；年度决算；年结
li'#< "R?' annual accounting date 年结日期
=8]'/b annual allowance 每年免税额；年积金；年度津贴；年津
^U52
*6 annual balance 年度余额
S}>rsg! annual disposable income 每年可动用收入
lp6GiF annual estimates 周年预算
7Y-GbG.' annual fee 年费
F~m tE8 B: annual general meeting 周年大会
P _9O8"W annual growth rate 年增率；每年增长率
JSM{|HJxh annual long-term supplement 长期个案每年补助金
%!@Dop/< annual pensionable emolument 可供计算退休金的年薪
1.+ MX(w annual report 年报
W];4P=/ Annual Report on the Consumer Price Index 《消费物价指数年报》
VGSe<6Hh annual return 周年报表；周年申报表；每年报税表格
G 2mv6xK' Annual Return Rules 《周年报表规则》
a 3H S!/ annual review of consumer prices 每年消费物价回顾
XG0,@Ly annual roll-forward basis 逐年延展方式
'vXrA annual salary 年薪
Y!KGJ^.mF
annual statement 年度报表；年度决算表
b[$>HB _Na Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
E 0YXgQa annuitant 年金受益人
l)?c3 annuity 年金
{w2<;YXj! annuity contract 年金合约
F](kU#3"S annuity on human life 人寿年金
"*UHit;"+{ antecedent debt 先前的债项
1iUy*p65: ante-dated cheque 倒填日期支票
6 d_l[N anticipated expenditure 预期开支
{W0@lMrD anticipated net profit 预期纯利
J &c}z4 anticipated revenue 预期收入
]_-<[ 0 anti-inflation measure 反通货膨胀措施
B! ,})F$x anti-inflationary stance 反通货膨胀立场
T^" d%au apparent deficit 表面赤字
ruoiG?:T apparent financial solvency 表面偿债能力
"B.l j) apparent partner 表面合伙人
>LjvMj ] application for personal assessment 个人入息课税申请书
}hGbF"clqg application of fund 资金应用
bH&[O`vf application to release as liquidator and to destruct the books of accounts and documents
djk 申请免除清盘人职务及毁灭帐簿与文件
sYvO "| appointed actuary 委任精算师
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A + appointed auditor 委任核数师；委任审计师
uvT]MgT appointed trustee 委任的受托人
l?ofr*U&-x appointer 委任人
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VKMmU apportioned pro rata 按比例分摊
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/'\cU9 apportionment 分配；分摊
~ (}zp<e| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
{1FY HM^ apportionment formula 分摊方程式
vHWw*gg(/E apportionment of estate duty 遗产税的分摊
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ha!.&DO appraisal 估价；评估
)=~1m85+5B appreciable growth 可观增长
SwQb" appreciable impact 显着影响
TK'(\[E appreciable increase 可观增长
zF{5!b appreciation 增值；升值
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appreciation against other currencies 相对其他货币升值
K{ N#^L! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
mI}' 8 . appreciation tax 增值税
/<GygRs appropriation 拨款；拨用；拨付
qUCiB} appropriation account 拨款帐目
GeE|&popO Appropriation Bill 拨款法案
k*M1m'1 appropriation-in-aid system 补助拨款办法
QQqWJ q~ approved assets 核准资产
zc(- dMlK approved basket stock 认可一篮子证券
*8Gx_$t& approved budget 核准预算
d"$ \fL approved charitable donation 认可慈善捐款
TzVNZDQ`Jl approved charitable institution 认可慈善机构
^ G15]Pyw approved currency 核准货币；认可货币
* ,,D%L approved estimates 核准预算
2&dtOyxo> approved estimates of expenditure 核准开支预算
)PZ'{S approved overseas insurer 核准海外保险人
zL1H[}[z+ approved overseas trust company 核准海外信托公司
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= approved pooled investment fund 核准汇集投资基金
_uL m !ku approved provident fund scheme 认可公积金计划
Uc \\..Cf approved provision 核准拨款
(G:$/fK approved redeemable share 核准可赎回股份
o <sX6a9e approved regional stock 认可地区性证券
/ z6NJ2jb approved retirement scheme 认可退休金计划
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+Nl approved subordinated loan 核准附属贷款
|FH/Q-7[ arbitrage 套戥；套汇；套利
W*gu*H^s~ arbitrageur 套戥者；套汇者
[&6l=a arbitrary amount 临时款项
y 2 &G0 y arrangement 措施；安排；协定
Q9{% arrears 欠款
}56"4/ Z arrears of pay 欠付薪酬
f:e~ystm arrears of revenue 逾期未收税款；逾期未收的帐项
!qT.D:!@zF articles of association 组织章程；组织细则；组织章程细则
H+F'K
XP*K Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
EY':m_7W ascertainment of profit 确定利润
IeE+h-3p "Asia Clear" “亚洲结算系统”
eo"6 \3z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
l1a=r:WhH Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~,.Agx Asian Development Fund [ADF] 亚洲发展基金
T R| G4l? Asian dollar bond 亚洲美元债券
bc%7-% Asian dollar market 亚洲美元市场
Z3 =t" Asian dollar rate 亚洲美元利率
ACc.&,!IZ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>AV?g8B ; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-4 9OE*uF asked price 沽盘；喊价；索价；卖方报价
_<&IpT{w+ assessable income 应评税入息
bNj| GIf assessable loss 应评税亏损
tvZpm@1 assessable profit 应评税利润
az\ ;D\\ assessable value 应评税值
sJ25<2/ assessed profit 估定利润
9w (QM- u assessed value 经评估价值
Rax}r assessment 评税；评定；估价；评税单
ewD61Y8- assessment number 评税编号；估价编号
"C%;9_ig$ assessment of additional tax 补加税评税
o^2.&e+dQ assessment of performance 业绩评估；实绩评价
%/jm Q6z^ Assessor 评税主任
(yn !~El3 asset price bubbles 资产价格泡沫
IKH#[jW'IB asset-backed securities 具资产保证的证券
5Tkh 6 s assets accretion 资产增值
=]E;wWC assets and liabilities 资产与负债
j?#S M! f assets betterment statement 资产递增表；资产改进表
e$fxC-sZ assets lending 实物放款；有抵押贷款
=" z\ assets of the company passing on the death 死者去世时转移的公司资产
f?[I wA` assets pledged as security for liabilities 用作负债抵押的资产
b2 d uC assets portfolio 资产投资组合
eLM_?9AZ!R assets price 资产价格
0(h *< g: assets quality 资产质素
E XEae ? assets realization 资产变现
Xb5n;=) assets refinancing arrangement 资产再集资安排
h{VCx#!] assets securitization 资产证券化
bo`w( h_ assets situated outside Hong Kong 在香港以外地方的资产
Fn yA;,* assets stripping 削减资产；拆卖资产
#P<v[O/r A assets value 资产值
JEGcZ eq) assignee 承让人
Wl?*AlFlk assignment 转让；转让书；转让契
@?f3 (G h, assignment of interest 权益转让
+UB+. 5P assignment of letters patent and trade mark 专利证书及商标转让
+(QGlRd assignment of property 物业转让；物业转让书
-%NT)o assignment right 转让权
ma?$@ ]`k assignor 转让人
[_#9 PH33 associate 有联系的人；有关连人士；相联者；合伙人；联系人
C ir==7A0 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
_\1 wLcFj associate member 附属会员
\ &n]W\ associated body corporate 相联法人团体
K zG8K 6wZ associated company 相联公司；联属公司
s'J8E+ &5 associated corporation 相联法团
`b+f^6SJn Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Q9]7.^l 公认会计师公会〔英国〕
J#!:Z8b Association of Futures Exchange Brokers 香港期货经纪协会
eOE7A'X Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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association of underwriters 承保人组织
`[2nxP>w` assumption of control 接管
H'P1EZtq assurance 担保；保险；转易；转易书
w%g@X 6 assurance of interest 权益的转易
(G* --+Gn at 19XX price 按一九ＸＸ年价格计算
gQCkoQi:j at a discount 按赔价计算；按贴水价格计算；打折扣
h 1:uTrtA at a premium 按溢价计算；按升水价格计算
,yNPD}@v> at call 通知付款；按通知
.yd{7Te at constant market price 按固定市价计算
80x
%wCY` at constant price 按固定价格计算
EL;Ir tU at cost 按成本计算
w$u =_ at current market price 按当时市价计算；按现时市价计算
dc|"3 4;^" at current price 按当时价格计算；按现时价格计算
T4F}MVK at factor cost 按要素成本计算；按生产要素成本计算
{ %vX/Ek at money-of-the-day price 按付款当日价格计算
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t<, at or better 按指定或较佳价位〔买卖指令〕
jxm.x[1ki^ at par 按面值计算；平价
(>%Ddj6_> at sight 见票即付
pJ ;J>7Gt at the close 按收市盘
5rr7lw WZ at the opening 按开市盘
1>[3(o3t attestation 见证；见证条款
@{:E&K 1f at-the-money option 平价期权
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b!mKyrZ attorney 受权人；受托代表人
Ola>] 0l attornment 新拥有人承认书
:MV]OLRM attributable profit 可归属利润
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tg. attributable share value 可归属股份价值
hCD0Zel Auckland Stock Exchange 奥克兰证券交易所
hHm &u^xY auction 拍卖
+^iUY%pm auctioneer 拍卖商
By]XD~gcP audit 审计；核数
kOmTji7 Audit Commission 审计署
U@@#f;& Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Nq/,41 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
FVPhk 2 audit review 帐目审查
H 0aDWFWS Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
MS)# S& audited account 审计帐目；经审计的帐目
J }Bg<[n audited annual account 经审计的周年帐目
ka0T|$ u(s audited balance sheet 经审计的资产负债表
>JkQ U e auditor 核数师；核数主任；审计师
;e_dk 4_ auditor's certificate 核数师证明书；审计师证明书
Ou"QUn| auditor's report 核数师报告；审计师报告
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#WV Aussie bond 澳元债券
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a = austerity budget 紧缩预算
tx;M H5s/V Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
i/2OE&*O[ Australia All Ordinaries Index 澳洲所有普通股票指数
O[+S/6uy Australian Dollar [AUD] 澳元
:bkACuaEn Australian Options Market 澳大利亚期权市场
|FHeT*" Australian Securities Commission 澳洲证券事务监察委员会
"CapP`: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
fIu5d6;' Australian Stock Exchange 澳大利亚证券交易所
+ByxhSIr Austrian Schilling [ATS] 奥地利先令
@Kd1|K authentication 认证；鉴证
)l[<3< @s authority to purchase 委托购买证；委购书
e#(0af8A authorization 认可；核准；授权；授权书
bIu '^ authorization by direction 指示授权
>Vy=5)/i authorization by instruction 指令授权
o3 P`y:& authorization by warrant 令状授权
Qr D zf e[ authorization of unit trust 单位信托的认可
:DXkAb2 authorized agent 指定代理人
+AhR7R! authorized capital 法定资本
]tA39JK-i authorized clerk 出市员
H$>D_WeJ authorized dealer 认可交易商
: ~"^st_[! authorized financial institution 认可财务机构
6;60}y authorized fund 认可基金
<W2}^q7F^ authorized fund house 获授权的基金公司；认可基金公司
*91iFeKj= authorized institution 认可机构
>"q0"zrN, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
^hv authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
odMjxWY authorized insurer 获授权保险人；获认可承保人
^W5rL@h_ authorized investment 特准投资项目
bo ' authorized person 获授权人
a,b ;H(em authorized representative 获授权代表
i[`n u#n/ authorized share capital 法定股本
Q6 @}t&k4C automated quotation system 自动报价系统
y44FejH(v Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
RIJ+]uir4 自动交易系统〔香港期货交易所有限公司〕
$v#Q'?jE automatic adjustment mechanism 自动调整机制
JR|yg=E automatic adjustment system 自动调整系统
:~3sW< P R Automatic Clearing House 自动票据交换所
I & l 1b> automatic exchange rates accumulation system 自动化汇率累集系统
\:mx Ri Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
pg1o@^OuL automatic teller machine [ATM] 自动柜员机
C18 pK8- autopay 自动转帐
y :WRpCZoa available assets 可用资产
7} (wEC available fiscal reserve 现存财政储备
lEIX,amwa available profit 可用利润
kbJ/7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
mq`N&ABO!K average 平均；平均数；海损
v%n'_2J =^ average basic salary 平均基本薪金
M` Jj! average consumer expenditure 平均消费开支；一般消费开支
SL" ;\[uI average cost 平均成本
g e)g ?IP4 average cost of land production 增辟土地平均成本
- l8n0P1+ average daily turnover 平均每日成交额
t uo'4%]i average daily wage rate 平均每日工资率
lBqu}88q0 average expenditure pattern 平均开支模式
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Z(LT'} average growth rate 平均增长率
2hdi)C,7Y average net fixed assets 固定资产平均净值
O Ul+es average of relatives 相对价格平均数
M,"4r^%k average price 平均价格
9a 9<I average propensity to consume 平均消费倾向；一般消费倾向
eUPG) { " average propensity to save 平均储蓄倾向；一般储蓄倾向
?v Pw I average rate 平均率
EgM.wQHR] average revenue 平均收入；平均收益
+Gq h average stock 平均库存；平均存货
yx "xbCc# average yearly rent 平均年租
"2;$?*hO# avoidance of double taxation 避免双重课税
osyY+)G'sV avoidance of tax 避税
