A:
n a2"Sy=Yi A share Ａ股；甲类股份
R\:C |/6f abatement of tax 减税；减扣免税额
&U xN.vl ABN AMRO Bank N.V. 荷兰银行
[NvEX Td above-the-line expenditure 线上项目支出；经常预算支出
B:z -?u#B above-the-line receipt 线上项目收入；经常预算收入
=,[46 ;q ABSA Asia Limited 南非联合亚洲有限公司
i :kWO7aP absolute change 绝对数值变更
#fGb M!3p absolute expenditure 实际开支
9rao&\eH absolute guideline figure 绝对准则数字
_ |TE )h absolute interest 绝对权益
_T5~B"* absolute order of discharge 绝对破产解除令
oJ8_hk<Va8 absolute profit margin 绝对利润幅度
2 ,&lGyV# absolute value 实值；绝对值
cJ8F# t absolutely vested interest 绝对既得权益
vo`wYJ3W absorbed cost 已吸收成本；已分摊成本
fsjA7)/ absorption 吸收；分摊；合并
$hSu~}g absorption rate 吸收率；摊配率；分摊率
*-|+phi m ACB Finance Limited 亚洲商业财务有限公司
]QT0sGl acceptable form of reciprocity 合理的互惠条件
;*W]]4fy acceptable rate 适当利率；适当汇率
-t6d`p;dR acceptance agreement 承兑协议
/"CKVQ acceptance for honour 参加承兑
HxY,R ^ acceptor 承兑人；接受人；受票人
h0.Fstf] acceptor for honour 参加承兑人
.4!N #' accident insurance 意外保险
N`Bt|#R Accident Insurance Association of Hong Kong 香港意外保险公会
a
LmVOL{ accident insurance scheme 意外保险计划
? 3}UO:B accident year basis 意外年度基准
Xe+&/J5b accommodation 通融；贷款
<YeF?$S} accommodation bill 通融票据；空头票据
G< jpJ accommodation party 汇票代发人
DAu|`pyC% account balance 帐户余额；帐户结余
Xq>e]#gR account book 帐簿
-;P<Q`{I account collected in advance 预收款项
N^
D/}n account current book 往来帐簿
Xb^\{s?b account of after-acquired property 事后取得的财产报告
B E"nyTQ account of defaulter 拖欠帐目
k) v[/#I account payable 应付帐款
eF8`an5S account payee only [A/C payee only] 只可转帐；存入收款人帐户
8nn kv,wa account receivable 应收帐款
M?cKt.t account receivable report 应收帐款报表
K%=n \ Y account statement 结单；帐单；会计财务报表
}=;>T)QmMO account title 帐户名称；会计科目
R\.huOJh accountant's report 会计师报告
OaCL'! Accountant's Report Rules 会计师报告规则
uAvs accounting and auditing procedure 会计与审计程序；会计与核数程序
mLk Z4OZ Accounting Arrangements 《会计安排》
z)VIbEy accounting basis 会计基础
"]_|c\98 accounting by Official Receiver 破产管理署署长呈交的帐目
-/gS s<" Accounting Circular 《会计通告》
3yKI2en " accounting class 会计类别
)b%c]! accounting date 记帐日期；会计结算日期
MW`a>' 0t? accounting for money 款项核算
7 $9fGo Accounting Officer 会计主任
"}OFwes accounting period 会计报告期；会计期
q5vs;,_
| accounting policy 会计政策；会计方针
/2@%:b ) accounting practice 会计惯例
0X0D8H(7Q accounting principle 会计准则
;n;^f&;sJ accounting record 会计记录
s3+O=5 accounting report 会计报告
gw* d"~A Accounting Services Branch [Treasury] 会计事务部〔库务署〕
X l/ G|jB9 Accounting Society of China 中国会计学会
/hX"O ?^ accounting statement 会计报表
@&Nvb.5nT accounting system 会计制度；会计系统
KV5lpN PC accounting transaction 会计事项；帐务交易
4*+ EUJ| accounting treatment 会计处理
7@lXN8_f accounting year 会计年度
]F@md(J accretion 增值；添加
}a9C /t3 accrual 应计项目；应累算数目
p_z"Uwp accrual basis 应计制；权责发生制
sRZ :9de+ accrual basis accounting 应计制会计；权责发生制会计
zDl, bLiJ accrue 应累算；应计
O h" ^ accrued benefit 应累算利益
i9xv`Ev=R accrued charges 应计费用
W1@;94Sb~ accrued cumulative preference share dividend 应累算的累积优先股股息
X#3<hN*v accrued expenses 应累算费用
`U g.c accrued interest payable 应付利息；应计未付利息
6 #KI?
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Agi1r]W accrued right 累算权益
*cf" l accruing profit 应累算的利润
8zc!g|5" accumulated fiscal reserve 累积财政储备
r6$=|Yto accumulated profit 累积利润；滚存溢利
-1_Z*?=- accumulated reserve 累积储备
{cv;S2 accumulation of surplus income 累积收益盈余
7k\7G= acquired assets 既得资产
lXPn]iLJ acquisition 收购；购置；取得
ya_'Oz!C acquisition cost 购置成本
U2AGH2emw acquisition expenses 购置费用
vLS9V/o acquisition of 100% interest 收购全部股权
kW!:bh acquisition of control 取得控制权
=P#!>*\ar acquisition of fixed assets 购置固定资产
\a6)t%u acquisition of shell “买壳”
% f-<ol acquisition price 收购价
$dnHUBB act of God 天灾
Nb#7&_f= acting partner 执事合伙人
) ,hj7 active market 买卖活跃的市场；交投畅旺的市场；旺市
_#4,&bh8 active partner 积极参与的合伙人
,\M_q">npc active trading 交投活跃
:7ngVc actual circulation 实际流通
_B1uE2j9 actual cost 实际成本
J: lwq@u actual expenditure 实际开支；实际支出
{@#L'i| actual income 实际入息；实际收入；实际收益
0l6iv[qu5w actual market 现货市场
K%} I}8M actual price 现货价；实际价格
}}1/Ede{5 actual profit 实际利润
=| !~ 0O actual quotation 实盘；实际价位；实际报价
~1'468 actual year basis 按实际年度计算
U9 5 9=e actuals 实货
cx,A.Lc actuarial investigation 精算调查
+lT]s #Fif actuarial principle 精算原则
w Y. g- 3 actuarial report 精算师报告
i/J NG Actuarial Society of Hong Kong 香港精算学会
%^l&fM* actuarial valuation 精算师估值
u}1 vn} F{ actuary 精算师
)/Xrhhx ad referendum agreement 暂定协议；有待覆核的协定
\!QF9dP4 ad valorem duty 从价税；按值征税
=Yj[MVn ad valorem duty system 从价税制
lkZC ?--H ad valorem fee 从价费
5 WppV3; ad valorem tariff 从价关税
5tU"|10m3 additional allowance 额外免税额
5)zB/Ta< additional amount for unexpired risk 未过期风险的额外款额
nTU~M~gky additional assessable profit 补加应评税利润
? 03Zy3 / additional assessment 补加评税
2jZ}VCzRG additional commitment 额外承担
48g^~{T4O additional commitment vote 额外承担拨款
JYr7;n'! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}AiS 83B additional dependent parent allowance 供养父母额外免税额
YhT1P fl additional provision 额外拨款
nh=Us^xD additional stamp duty 附加印花税
ar Ll8G[ additional tax 补加税罚款；补加税款
(<C%5xk Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
6 h_ k`z adjudged bankrupt 被裁定破产
|<|, RI ? adjudicated bankrupt 裁定破产人
V3W85_* adjudication fee 裁定费；评定印花税额手续费；评估契据费
NydW9r:T adjudication of bankruptcy 裁定破产；宣告破产
k6-n.Rl01 adjudication of insolvency 裁定无力偿还债务
mF}k}0 adjusted actual 经调整的实数；调整后的实数
Zax] i,Bx adjusted current assets 经调整的流动资产；调整后的流动资产
-b)zira adjusted figure 经调整的数字；调整后的数额
t MZ(s adjusted liabilities 经调整的负债；调整后的负债
?+O|mX}`- adjusted loss 经调整的亏损；调整后的亏损
d95N$n
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
(1,#=e+ adjusted profit 经调整的利润；调整后的利润
I A`8ie+ adjusted surplus 经调整的盈余额；调整后的盈余额
87(^P3;@ adjusted value 经调整的价值；调整后的价值
'B5J.Xe: adjustment 调整；修订；理算〔保险〕
'<=MhNh\ adjustment centre 调剂中心
]XG n2U\ adjustment lag 调整过程的时间差距；调整时差
9BD|uU;0 adjustment mechanism 调整机制
}PIB b adjustment of loss 亏损调整
.XKvk(9 adjustment process 调整过程；调整程序
V&oT':%q adjustment range 调整幅度
g**% J Xo administered exchange rate 受管制汇率
*z"1 MU Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
e6i./bf3 administration expenses 行政费用
=P;;&j3Z administration fee 手续费；行政费
'>|*j"jv- administration in bankruptcy 破产管理
Kc[u}
. U administration order 遗产管理令
,N7l/6 administrator 管理人；遗产管理人
;vc lAsJ administrator of the estate 遗产管理人
~R@m!'I k admission of debt 债项承认书
:/[YY?pg- admission of proof 接纳债权证明
N ^yO- xk advance 放贷款项；垫付款项；预支款项；预付款项
KHus/ M&0 advance account 暂支帐目；预付款帐户
@*"<U] advance compensation 预付补偿金
q3-;}+ advance from shareholder 股东垫款
/^33 e+j advance pending reimbursement 预支以待日后付还
D'[P,v;Q advanced economy 先进经济体系
_Q}RElA advancement 预付；预付财产
9;Pu9s[q2 advances warrant 垫款令
=@KY A(D advancing 贷出
FJ%R3N\ adverse balance 逆差
#or oY.o adverse exchange 逆汇
(bFWT_CChz advertisement addressed to shareholders 在报章刊登的致股东通告
i)= 89?8 advice for collection 托收通知书
7x7r!rSe, advice of drawing 提款通知书；汇票通知书
gqdB!l4 advice of payment 付款通知
K aQq[a Advisory Committee [Securities and Futures Commission]
:y-0qz D? 谘询委员会〔证券及期货事务监察委员会〕
&Y>~^$`J Advisory Committee on Diversification 经济多元化谘询委员会
mz VuQ affidavit 誓章；遗产申报誓章
!+45=d 5 affidavit of no receipt 述明无收款的誓章
YNJpQAuSn) affiliate 联号；联营公司；附属公司
F}B/-".^ affiliated company 附属公司；联号；联营公司
Ddl% V7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7YXXkdgbd affordability 负担能力
;Jbc'V'fm African Development Bank [AfDB] 非洲开发银行
k *;{n8o?) after-acquired property 事后取得的财产
Sp~Gv>uMK after-hours dealing 市后交易
88np/jvC{ after-tax profit 税后盈利；税后利润；税后溢利
)47j8jL agency agreement 代理协议
=7]Q6h@X agency expenses 代理机构的开支
ilRm}lU|x agency fee 代理费
%Q sSR'` Agency Law 《代理法》
.xz,pn} agent 代理人；承销人
X\^& nLa agent of company 公司代理人
svq9@!go agent's fee 代理人费；经纪费
t2 -nCRXEP aggregate 总计；总数；总体数字
k`7.p,;}U aggregate amount 总款额；总额
zUEfa!#? aggregate assets and liabilities 总体资产与负债
R3{*v =ov aggregate at constant price 按固定价格计算的总体数字
K!D_PxV aggregate demand 总需求
`/wq3+ ? aggregate gross position 总持仓量
/,!7jF: aggregate limit 总限额
M*~v'L_sI aggregate of salaries tax 合计薪俸税
H8<7# aggregate performance 总体表现；总体业绩
:&1=8^B Y aggregate supply 总体供应
rGn5Q V aggregate surplus 总盈余
%hQMC'c aggregate total 整体总额
;x 3 ]4^ aggregate value 总值；合计价值
J<($L}T*$ aggregated basis 合计基准
nhQ44qRgQ aggregated net chargeable income 合计应课税入息实额
`^&15?Wk aggregation 合并计算；合计；总和
Bsu=^z aggregation of incomes of husband and wife 夫妇入息合并计算
! F;<xgw aggregation of property 财产的总和
D=82$$ agio 差价；贴水
Rd vPsv} D 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》
\ +? ,c\x Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Wq{d8|)1 《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》
{80oRD2=Q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
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Zyld_@ 《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》
x^# 6>oOR Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
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/ 8WpX agreement for a settlement 授产协议
DUuC3^R agreement for assignment 转让协议
{glqWFT agreement for sale 售卖协议；买卖协议
2 iR:*}5 agreement for sale and purchase 买卖协议
tJ h3$K\ agreement for the payment of interest 支付利息协议
5&-j{J0i V agreement for the repayment of money 还款协议
uzVG q!'H agreement of reinsurance 再保险协议
I_zk' Agricultural Bank of China 中国农业银行
D*XZT{1g air passenger departure tax 飞机乘客离境税
g]==!!^<D Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$||ns@F+ airport tax 机场税
:?$Sb8OuIL alcohol duty 酒精税
){:q;E]^fB alienation 让与；让渡；转让
47C(\\ alimony 生活费；赡养费
3I; xU(rv All Ordinaries Index [AOI] 所有普通股指数
a* W_fxb all risks 全险；综合险
%<=w [*i All Sales Record for Stock Market 《股票市场成交报告》
. o\;,l2 Allied Capital Resources Limited 新联财务有限公司
/Oq)3fU
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4Wi8 $ allocation letter 拨款信件
\ f /! allocation of fund 分配款项；预留款项
M|[@znzR< allocation of profit 利润分配；溢利分配
}1a <{& allocation warrant 拨款令
?`N57'iPb allotment 分配；配股
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+sV^1 allotment notice 股份配售通知；配股通知
3X A p Y ' allotment of shares 股份分配
\tiUE E|k allowable 可获宽免；免税的
`' [7~ Ew[ allowable business loss 可扣除的营业亏损
?ae[dif allowable expenses 可扣税的支出
v9t4 7>V allowance 免税额；津贴；备抵；准备金
z\P e{ J allowance for debts 债项的免税额
.# ! 'c allowance for depreciation by wear and tear 耗损折旧免税额
{?@t/.4[W3 allowance for funeral expenses 殡殓费的免税额
;o-\. =l allowance for inflation 为通货膨胀而预留的款项；通胀准备金
T bKP8zw{ allowance for repairs and outgoings 修葺及支出方面的免税额
"}'8`k+d allowance to debtor 给债务人的津贴
g+ >=C alteration of capital 资本更改
P0'e"\$ alternate trustee 候补受托人
k9^+9P^L amalgamation 合并
7x[L F ^o ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
( Lok ambit of charges 征税范围；收费范围
Xq 8uY/j amended valuation 经修订的估值
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American Commodities Exchange 美国商品交易所
.6O52E American Express Bank Limited 美国运通银行
H )BOSZD American Stock Exchange 美国证券交易所
97qtJ(ESI amortization 摊销
5"-una>D amount due from banks 存放银行同业的款项
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?n?' amount due from banks abroad 存放海外银行同业的款项
&\J?[>EJ. amount due from holding companies 控股公司欠款
V- D}U$fw amount due from local banks 存放本港银行同业的款项
Sk6b`W7$ amount due to banks 银行同业的存款
;mf4 U85 amount due to banks abroad 海外银行同业的存款
%XEKhy amount due to holding companies 控股公司存款
NCowt|#t amount due to local banks 本港银行同业的存款
YVQ_ tCC_! amount due to outport banks 外埠银行同业的存款
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G$v-r amount for note issue 发行纸币的款额
RLYU\@kK? amount of bond 担保契据的款额
18DTv6?QG amount of consideration 代价款额
M >*0r<qn amount of contribution 供款数额
Vl5SL{+D amount of indebtedness 负债款额
_o@(wGeu# amount of principal of the loan 贷款本金额
G$?|S@I, amount of rates chargeable 应征差饷数额
2Ueq6IuQ amount of share capital 股本额
!Y ;H(.A/ amount of sums assured 承保款额
T[5 gom amount of variation 变动幅度
P &;y]
,)E amount of vote 拨款数额
7ei>L]g m% amount payable 应付款额
Q!4i_)r M amount receivable 应收款额
${A5- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
(v|r'B9 b analysis 分析
"rme~w Di ancillary risk 附属风险
/6+1{p annual account 周年帐目；周年帐目报表；年度决算；年结
!cq=)xR annual accounting date 年结日期
+3M$3w{2 annual allowance 每年免税额；年积金；年度津贴；年津
eV[`P&j_C annual balance 年度余额
P'a0CE % annual disposable income 每年可动用收入
qn2o [x annual estimates 周年预算
!1ML%}vvB, annual fee 年费
t{/hkX q] annual general meeting 周年大会
ZWf-X annual growth rate 年增率；每年增长率
qSFc=Wwc annual long-term supplement 长期个案每年补助金
vVI6m{zYV annual pensionable emolument 可供计算退休金的年薪
j2R RSz&9 annual report 年报
[leW/2i Annual Report on the Consumer Price Index 《消费物价指数年报》
Um]p&phVL annual return 周年报表；周年申报表；每年报税表格
H7{Q@D8 Annual Return Rules 《周年报表规则》
%xf)m[JU= annual review of consumer prices 每年消费物价回顾
IZv~[vi_ annual roll-forward basis 逐年延展方式
8|1`Tn}o annual salary 年薪
5;X {.2 annual statement 年度报表；年度决算表
+68+PhHF 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
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1 9y annuitant 年金受益人
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)Lv annuity 年金
7IA3q{P annuity contract 年金合约
V -q%r annuity on human life 人寿年金
E|pk. antecedent debt 先前的债项
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g[*k ante-dated cheque 倒填日期支票
`@h:_ d anticipated expenditure 预期开支
m_c O<LB anticipated net profit 预期纯利
U {7 3Xax anticipated revenue 预期收入
Up<~0 anti-inflation measure 反通货膨胀措施
H H"$#T^- anti-inflationary stance 反通货膨胀立场
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apparent deficit 表面赤字
,`;jvY~Ec apparent financial solvency 表面偿债能力
./#e1m?. apparent partner 表面合伙人
'dkXYtKCB application for personal assessment 个人入息课税申请书
#2h+dk$1 application of fund 资金应用
Ds {{J5Um% application to release as liquidator and to destruct the books of accounts and documents
ddo ST``G 申请免除清盘人职务及毁灭帐簿与文件
HV ;; appointed actuary 委任精算师
D,MyI# appointed auditor 委任核数师；委任审计师
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7h~ =v appointed trustee 委任的受托人
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appointer 委任人
h2"9 "*S1 apportioned pro rata 按比例分摊
-g:lOht apportionment 分配；分摊
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!Q=: Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
L'>s( C R apportionment formula 分摊方程式
1<`9HCm apportionment of estate duty 遗产税的分摊
w|=gSC-o appraisal 估价；评估
N6h1|_o appreciable growth 可观增长
6MuWlCKF8 appreciable impact 显着影响
(YIhTSL"] appreciable increase 可观增长
Z)/6?? /R appreciation 增值；升值
Kaf> appreciation against other currencies 相对其他货币升值
`8,w[o oC2 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
PfyRZ[3)c appreciation tax 增值税
fCB:733H appropriation 拨款；拨用；拨付
w TlGJ$D0 appropriation account 拨款帐目
^"1TPd| Appropriation Bill 拨款法案
.AXdo'&2i appropriation-in-aid system 补助拨款办法
T'8RkDI}- approved assets 核准资产
)7W6-.d approved basket stock 认可一篮子证券
;;@IfZ ?j approved budget 核准预算
&} , *\Oj approved charitable donation 认可慈善捐款
?L=A2C\_- approved charitable institution 认可慈善机构
!6Q `>s] approved currency 核准货币；认可货币
VMx%1^/( approved estimates 核准预算
;
yyO0Ha approved estimates of expenditure 核准开支预算
tev QW approved overseas insurer 核准海外保险人
On4w/L9L5 approved overseas trust company 核准海外信托公司
\k;U}Te< approved pooled investment fund 核准汇集投资基金
k5a\S q} approved provident fund scheme 认可公积金计划
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_M approved provision 核准拨款
.!i0_Rv5x approved redeemable share 核准可赎回股份
P<u"97@8a approved regional stock 认可地区性证券
6^sHgYR approved retirement scheme 认可退休金计划
e&2wdH& approved subordinated loan 核准附属贷款
@&5 A&( arbitrage 套戥；套汇；套利
4b4QbJ $ arbitrageur 套戥者；套汇者
aM$\#C x arbitrary amount 临时款项
DF'8GF&Rp arrangement 措施；安排；协定
nX._EC arrears 欠款
Vu [:A arrears of pay 欠付薪酬
hY+R'9 arrears of revenue 逾期未收税款；逾期未收的帐项
!h>D;k6 e articles of association 组织章程；组织细则；组织章程细则
R uLvG + Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}kE 87x' ascertainment of profit 确定利润
('t kZt%8 "Asia Clear" “亚洲结算系统”
>!}`%pk( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Q sOhz Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=E y`M#t; Asian Development Fund [ADF] 亚洲发展基金
n>P! u71 Asian dollar bond 亚洲美元债券
Noh?^@T`Ov Asian dollar market 亚洲美元市场
IZ 8y}2 Asian dollar rate 亚洲美元利率
_R7 w?!t8 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
t}Ss= 0dJO Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
:mpiAs<%U" asked price 沽盘；喊价；索价；卖方报价
=OYQM <q assessable income 应评税入息
^uW%v2 assessable loss 应评税亏损
uUG*0Lj assessable profit 应评税利润
!9r:&n.\ assessable value 应评税值
o Eu> }JD assessed profit 估定利润
h>wcT VF assessed value 经评估价值
m" Qq{p|' assessment 评税；评定；估价；评税单
^mg*;8e Ga assessment number 评税编号；估价编号
[T`}yb@ assessment of additional tax 补加税评税
3sFeP & assessment of performance 业绩评估；实绩评价
8Mu;U3cIW Assessor 评税主任
"!H@k%eAM| asset price bubbles 资产价格泡沫
se!mb _! asset-backed securities 具资产保证的证券
}>&KUl assets accretion 资产增值
)47MFNr~> assets and liabilities 资产与负债
]>Si0% assets betterment statement 资产递增表；资产改进表
i[150g?K assets lending 实物放款；有抵押贷款
iCTQ]H3 assets of the company passing on the death 死者去世时转移的公司资产
7yI`e*EOD assets pledged as security for liabilities 用作负债抵押的资产
dn,g Z"< assets portfolio 资产投资组合
$ D'^t( assets price 资产价格
cS|VJWgTZ assets quality 资产质素
i-W assets realization 资产变现
'# z]M assets refinancing arrangement 资产再集资安排
RH(V^09[o assets securitization 资产证券化
s -k_d < assets situated outside Hong Kong 在香港以外地方的资产
D |_V<' assets stripping 削减资产；拆卖资产
gWrAUPS[ assets value 资产值
%y "J8;U assignee 承让人
zX kx7d8 assignment 转让；转让书；转让契
F
Z!J assignment of interest 权益转让
Y-p<qL|_ assignment of letters patent and trade mark 专利证书及商标转让
+y &d;0! assignment of property 物业转让；物业转让书
?t rV72D assignment right 转让权
`.=sTp2rbc assignor 转让人
rg5]&<Vq8 associate 有联系的人；有关连人士；相联者；合伙人；联系人
j'G tgT Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
? _ <[T associate member 附属会员
u1cu]Sj0 associated body corporate 相联法人团体
5]"SGP associated company 相联公司；联属公司
u @=?#a$$ associated corporation 相联法团
9vI]L f P Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^bU xLa[. 公认会计师公会〔英国〕
B9X8 Association of Futures Exchange Brokers 香港期货经纪协会
6;oe=Q:Q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
;GsQR+en association of underwriters 承保人组织
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3!LT assumption of control 接管
8L J{i% assurance 担保；保险；转易；转易书
!@g)10u assurance of interest 权益的转易
1f4 b t6[ at 19XX price 按一九ＸＸ年价格计算
ksWSM xm at a discount 按赔价计算；按贴水价格计算；打折扣
wAYB RY[ at a premium 按溢价计算；按升水价格计算
C+%K6/J( at call 通知付款；按通知
lIf(6nm@ at constant market price 按固定市价计算
^0tw%6: at constant price 按固定价格计算
@Bs0Avj . at cost 按成本计算
4h|dHXYZ at current market price 按当时市价计算；按现时市价计算
7@~tVxB; at current price 按当时价格计算；按现时价格计算
R1ktj at factor cost 按要素成本计算；按生产要素成本计算
fS A)G$b] at money-of-the-day price 按付款当日价格计算
nl1-kB)$e| at or better 按指定或较佳价位〔买卖指令〕
61_f3S(u at par 按面值计算；平价
2cf' ,cv@8 at sight 见票即付
} /e`v6 at the close 按收市盘
N4UM82N at the opening 按开市盘
9z ?7{2C attestation 见证；见证条款
c
~F dx at-the-money option 平价期权
u&]vd / attorney 受权人；受托代表人
N[U9d}Zv attornment 新拥有人承认书
>dQ K.CG attributable profit 可归属利润
Bct"X#W|& attributable share value 可归属股份价值
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"S'(i Auckland Stock Exchange 奥克兰证券交易所
|(% u}V? auction 拍卖
Zzj0\? Ul auctioneer 拍卖商
`v n J4 * audit 审计；核数
wW`}V Ku Audit Commission 审计署
x5Zrz<Y$w Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
RuAlB* 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Kt/) pc audit review 帐目审查
AQ{zx1^2>K Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
4TRG.$ 2[ audited account 审计帐目；经审计的帐目
!.Zt[ g} audited annual account 经审计的周年帐目
@CQb[!9C audited balance sheet 经审计的资产负债表
rdJB*Rlkh auditor 核数师；核数主任；审计师
5bX6#5uP1 auditor's certificate 核数师证明书；审计师证明书
ii4B?E auditor's report 核数师报告；审计师报告
Mkv|TyC Aussie bond 澳元债券
M{N(~ql austerity budget 紧缩预算
6Nh0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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] Australia All Ordinaries Index 澳洲所有普通股票指数
i$U Qbd Australian Dollar [AUD] 澳元
HJhH-\{@ Australian Options Market 澳大利亚期权市场
S>_27r{ Australian Securities Commission 澳洲证券事务监察委员会
;-@= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}zMf7<C Australian Stock Exchange 澳大利亚证券交易所
B| o%_:]+E Austrian Schilling [ATS] 奥地利先令
>a>fb|r authentication 认证；鉴证
{0y u authority to purchase 委托购买证；委购书
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dZ authorization 认可；核准；授权；授权书
smU4jh9S authorization by direction 指示授权
$v27]"] authorization by instruction 指令授权
g 9mG`f authorization by warrant 令状授权
l]#!+@ authorization of unit trust 单位信托的认可
c^.l 2Q! authorized agent 指定代理人
=-jD~rN4;P authorized capital 法定资本
N$ alUx* authorized clerk 出市员
~&VN_;j_ authorized dealer 认可交易商
H\G{3.T.9 authorized financial institution 认可财务机构
&__DJ''+ authorized fund 认可基金
/"#4T^7& authorized fund house 获授权的基金公司；认可基金公司
(ku5WWJ authorized institution 认可机构
;vp\YIeX1 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
SUdm 0y authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>Da~Q WW| authorized insurer 获授权保险人；获认可承保人
X utF"9u authorized investment 特准投资项目
w|Aqqe authorized person 获授权人
uJow7-FD authorized representative 获授权代表
m ],Ud\ authorized share capital 法定股本
\54}T 4R automated quotation system 自动报价系统
YD[H Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
pSAR/':eg 自动交易系统〔香港期货交易所有限公司〕
HW_& !ye automatic adjustment mechanism 自动调整机制
R>)MiHcCg automatic adjustment system 自动调整系统
3 <SqoJSp Automatic Clearing House 自动票据交换所
d'HOpJE automatic exchange rates accumulation system 自动化汇率累集系统
ea ZQ2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
7 'w0 automatic teller machine [ATM] 自动柜员机
Q/^A #l[ autopay 自动转帐
s ic$uT available assets 可用资产
N:BL=} V available fiscal reserve 现存财政储备
Dpqt;8"2L available profit 可用利润
| {P|. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
F=wRkU average 平均；平均数；海损
:Jxh2 average basic salary 平均基本薪金
$\\lx_) average consumer expenditure 平均消费开支；一般消费开支
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u#K)7{T average cost 平均成本
) pgrl average cost of land production 增辟土地平均成本
-|_ir-j average daily turnover 平均每日成交额
DJ;g|b average daily wage rate 平均每日工资率
4 tc: . average expenditure pattern 平均开支模式
)ly
^Ox average growth rate 平均增长率
g`,AaWlF average net fixed assets 固定资产平均净值
'Z8aPHD average of relatives 相对价格平均数
>1|g5 average price 平均价格
-q>^ALf|@> average propensity to consume 平均消费倾向；一般消费倾向
/g.]RY+u|x average propensity to save 平均储蓄倾向；一般储蓄倾向
Tj/GClD:% average rate 平均率
;!u;!F!i average revenue 平均收入；平均收益
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"J average stock 平均库存；平均存货
dbF M,"^ average yearly rent 平均年租
gA^q^>7 avoidance of double taxation 避免双重课税
#}yTDBt avoidance of tax 避税
