A:
bR J]avR
A share Ａ股；甲类股份
(hIe!"s * abatement of tax 减税；减扣免税额
xv7nChB ABN AMRO Bank N.V. 荷兰银行
t'DIKug& above-the-line expenditure 线上项目支出；经常预算支出
)o;n2T#O above-the-line receipt 线上项目收入；经常预算收入
FX+^S? x. ABSA Asia Limited 南非联合亚洲有限公司
-h 2 1 absolute change 绝对数值变更
-3SRGr absolute expenditure 实际开支
w ; PV
&M absolute guideline figure 绝对准则数字
A QPzId*z absolute interest 绝对权益
6-\C?w
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N::.o+1 absolute profit margin 绝对利润幅度
UdFYG^i absolute value 实值；绝对值
p]6/1&t =" absolutely vested interest 绝对既得权益
w!R J8 absorbed cost 已吸收成本；已分摊成本
,U fB{BW absorption 吸收；分摊；合并
RPkOtRKL=w absorption rate 吸收率；摊配率；分摊率
DCg iTT\ ACB Finance Limited 亚洲商业财务有限公司
7??j}ob> acceptable form of reciprocity 合理的互惠条件
( `d _DQ acceptable rate 适当利率；适当汇率
hOe$h,E'] acceptance agreement 承兑协议
q X]ej 2 acceptance for honour 参加承兑
_<jccQ acceptor 承兑人；接受人；受票人
Mv k#$:8e acceptor for honour 参加承兑人
%p};Di[V accident insurance 意外保险
T_qh_L3 Accident Insurance Association of Hong Kong 香港意外保险公会
u73/#!(1=H accident insurance scheme 意外保险计划
V6b ) accident year basis 意外年度基准
9QkIMJf0e accommodation 通融；贷款
?Q6ZZQ~ accommodation bill 通融票据；空头票据
}9?fb[] accommodation party 汇票代发人
.-: 6L2 account balance 帐户余额；帐户结余
{ZgycMS account book 帐簿
4OdK@+-8U account collected in advance 预收款项
`(L <Q % account current book 往来帐簿
yF 1^/y!@ account of after-acquired property 事后取得的财产报告
|bmc 6G[ account of defaulter 拖欠帐目
a; 0$fRy account payable 应付帐款
9R|B 5. account payee only [A/C payee only] 只可转帐；存入收款人帐户
.DcuJ C= account receivable 应收帐款
NAf u $7 account receivable report 应收帐款报表
uzL IllVX* account statement 结单；帐单；会计财务报表
W97
&[ ([ account title 帐户名称；会计科目
r<.*:]L accountant's report 会计师报告
=_d-MJy~6 Accountant's Report Rules 会计师报告规则
C5oIl _t accounting and auditing procedure 会计与审计程序；会计与核数程序
0Y \7A Accounting Arrangements 《会计安排》
D 3}e{J8 accounting basis 会计基础
)h(yh50
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\4&FW|mx Accounting Circular 《会计通告》
7033#@_ accounting class 会计类别
?T:$:IHw accounting date 记帐日期；会计结算日期
A\<WnG>xjP accounting for money 款项核算
!& xc.39 Accounting Officer 会计主任
a<{+
J U5 accounting period 会计报告期；会计期
|y7#D9m accounting policy 会计政策；会计方针
N%`Eq@5 accounting practice 会计惯例
vM2\tL@" accounting principle 会计准则
&MF%zJ6 accounting record 会计记录
qbd v accounting report 会计报告
N
@sVA%L. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
XWFuAE Accounting Society of China 中国会计学会
h3:dO|Z accounting statement 会计报表
(6\
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gw9:1S
accounting transaction 会计事项；帐务交易
pxs`g&3yd accounting treatment 会计处理
u<{uUui}$v accounting year 会计年度
CI6q Dh6 accretion 增值；添加
@uI_4 a accrual 应计项目；应累算数目
ni x1_Wo; accrual basis 应计制；权责发生制
O}_Z"y accrual basis accounting 应计制会计；权责发生制会计
Cdd
+I5~ accrue 应累算；应计
@VcSK` accrued benefit 应累算利益
K-*q3oh
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c\pPwG accrued cumulative preference share dividend 应累算的累积优先股股息
4d0<uB&v' accrued expenses 应累算费用
<U]# 72 2 accrued interest payable 应付利息；应计未付利息
JR j%d&^} accrued interest receivable 应收利息；应计未收利息
r- a/vx# accrued right 累算权益
!(<Yc5 accruing profit 应累算的利润
#wZ:E,R accumulated fiscal reserve 累积财政储备
- *E K-j accumulated profit 累积利润；滚存溢利
VJeN
m3WNb accumulated reserve 累积储备
K}U}h>N accumulation of surplus income 累积收益盈余
]='E&=nc acquired assets 既得资产
zk@K uBLL acquisition 收购；购置；取得
43Yav+G(+ acquisition cost 购置成本
5E/ z.5 q acquisition expenses 购置费用
$h-5PwHp acquisition of 100% interest 收购全部股权
0iX;%SPYz acquisition of control 取得控制权
+`x8[A)- acquisition of fixed assets 购置固定资产
=,~h]_\_ acquisition of shell “买壳”
Hs+VA$$* acquisition price 收购价
e /m ,PE act of God 天灾
>]k'3|vV acting partner 执事合伙人
8 JUUK(&Z active market 买卖活跃的市场；交投畅旺的市场；旺市
B;?"R active partner 积极参与的合伙人
*Ki ],>_~ active trading 交投活跃
hb "t8_--c actual circulation 实际流通
\dbjh{ actual cost 实际成本
!0~$u3[b actual expenditure 实际开支；实际支出
tw ]RH(g+# actual income 实际入息；实际收入；实际收益
XnQo0
R.PW actual market 现货市场
} 06
actual price 现货价；实际价格
u> <gmp& actual profit 实际利润
x(z[S$6Y\ actual quotation 实盘；实际价位；实际报价
_gB `;zo actual year basis 按实际年度计算
9(Vq@.;Z`j actuals 实货
S ; x;FU actuarial investigation 精算调查
!c\d(u actuarial principle 精算原则
2@o _7w98 actuarial report 精算师报告
QH6L b%]/ Actuarial Society of Hong Kong 香港精算学会
SQ)$>3>C actuarial valuation 精算师估值
IBWUeB:b actuary 精算师
Z
xLj h ad referendum agreement 暂定协议；有待覆核的协定
A:1O:LB=! ad valorem duty 从价税；按值征税
W 0Q-&4 ad valorem duty system 从价税制
tgDmHxB]0 ad valorem fee 从价费
hq/\'Z&!+P ad valorem tariff 从价关税
F9ry?g=h additional allowance 额外免税额
z_eP additional amount for unexpired risk 未过期风险的额外款额
qu8i Jq additional assessable profit 补加应评税利润
sf]y\_zU additional assessment 补加评税
SHPaSq'&N additional commitment 额外承担
-3X#$k8 additional commitment vote 额外承担拨款
rB}UFS) additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*~fZ9EkD additional dependent parent allowance 供养父母额外免税额
yE-&TW_q:> additional provision 额外拨款
n6[bF "v additional stamp duty 附加印花税
*"0Yr`)S additional tax 补加税罚款；补加税款
tn;e
PcU Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
'Ol}nmJ'n adjudged bankrupt 被裁定破产
A L}c-#GG adjudicated bankrupt 裁定破产人
z?h\7
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t/_w} adjudication of bankruptcy 裁定破产；宣告破产
Nc[>CgX"@ adjudication of insolvency 裁定无力偿还债务
tsU.c"^n adjusted actual 经调整的实数；调整后的实数
//:.k#} ~B adjusted current assets 经调整的流动资产；调整后的流动资产
1&Rz'JQ+ adjusted figure 经调整的数字；调整后的数额
+}>whyX1 adjusted liabilities 经调整的负债；调整后的负债
'@wYr|s4 adjusted loss 经调整的亏损；调整后的亏损
JTpKF_Za< 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
B @UaaWh adjusted profit 经调整的利润；调整后的利润
'rRo2oTN adjusted surplus 经调整的盈余额；调整后的盈余额
rOB-2@- adjusted value 经调整的价值；调整后的价值
xzy7 I6X adjustment 调整；修订；理算〔保险〕
,Vt7Kiu adjustment centre 调剂中心
' G -]> adjustment lag 调整过程的时间差距；调整时差
c}Y(Myd adjustment mechanism 调整机制
UM o =bs adjustment of loss 亏损调整
&6PZX0M adjustment process 调整过程；调整程序
N6 $pOQ adjustment range 调整幅度
oGly |L> administered exchange rate 受管制汇率
,y3o ,gl Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5 7)S" administration expenses 行政费用
s7SW4ff1 administration fee 手续费；行政费
4kNf4l9Y administration in bankruptcy 破产管理
BkJV{>?_+ administration order 遗产管理令
HLAWx/c,j" administrator 管理人；遗产管理人
3ZU`} administrator of the estate 遗产管理人
\S }&QV admission of debt 债项承认书
& m`1lxT admission of proof 接纳债权证明
vML01SAi advance 放贷款项；垫付款项；预支款项；预付款项
,2[la J advance account 暂支帐目；预付款帐户
u1ggLH!U advance compensation 预付补偿金
e1S |&W8 advance from shareholder 股东垫款
vX)JJ|g advance pending reimbursement 预支以待日后付还
4/S 4bk*8 advanced economy 先进经济体系
7h<Q{X<A advancement 预付；预付财产
6~0S%Hz advances warrant 垫款令
Y1H8+a5@ advancing 贷出
5l2Ph4( adverse balance 逆差
22`W*e @6h adverse exchange 逆汇
p< '#f,o advertisement addressed to shareholders 在报章刊登的致股东通告
~o= Sxaf advice for collection 托收通知书
oU$Niw9f advice of drawing 提款通知书；汇票通知书
{IYfq)c advice of payment 付款通知
gf2l19aP Advisory Committee [Securities and Futures Commission]
@YMef `T: 谘询委员会〔证券及期货事务监察委员会〕
nu}$wLM Advisory Committee on Diversification 经济多元化谘询委员会
8}\VlH] affidavit 誓章；遗产申报誓章
O!lZ%j@% affidavit of no receipt 述明无收款的誓章
R?Ki~'k= affiliate 联号；联营公司；附属公司
B+iVK(j'[v affiliated company 附属公司；联号；联营公司
1SP )`Q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+e`f|OQ affordability 负担能力
4VSlgoz African Development Bank [AfDB] 非洲开发银行
Y;p _ff after-acquired property 事后取得的财产
$s4 rG=q after-hours dealing 市后交易
:f ybH)* after-tax profit 税后盈利；税后利润；税后溢利
,<zGvksk agency agreement 代理协议
)~T)$TS agency expenses 代理机构的开支
_jR%o1Y} agency fee 代理费
dfiA- h Agency Law 《代理法》
A$WE:<^ agent 代理人；承销人
{^Vkx f] agent of company 公司代理人
BP,"vq $'+ agent's fee 代理人费；经纪费
[9 5(%&k.Q aggregate 总计；总数；总体数字
PSI5$Vna4p aggregate amount 总款额；总额
wRgmw
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-f#0$Z/0 aggregate at constant price 按固定价格计算的总体数字
"8&pT^ aggregate demand 总需求
7!#x-KR~5 aggregate gross position 总持仓量
"nU5c4
aggregate limit 总限额
~urIA/ aggregate of salaries tax 合计薪俸税
8t!(!<iF0 aggregate performance 总体表现；总体业绩
#g MMh B= aggregate supply 总体供应
#Bg88!-4 aggregate surplus 总盈余
%UI.E=`n aggregate total 整体总额
]IoJ(4f aggregate value 总值；合计价值
'+?AaR&p? aggregated basis 合计基准
?!U=S=8 aggregated net chargeable income 合计应课税入息实额
}BKEz[G( aggregation 合并计算；合计；总和
2S&e!d- aggregation of incomes of husband and wife 夫妇入息合并计算
m b e M/ aggregation of property 财产的总和
4v T!x n agio 差价；贴水
#25Z,UU 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》
w> p0ldi Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Y|_ #yb 《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》
bvu oGG* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!lKO|Y 《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》
+J}
wYind Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$\Bzp<SN` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
=SB#rC H agreement for a settlement 授产协议
{^i7 3}@O agreement for assignment 转让协议
S 3Tp__ agreement for sale 售卖协议；买卖协议
.mn`/4 agreement for sale and purchase 买卖协议
2qo=ud agreement for the payment of interest 支付利息协议
~YA*
RCe agreement for the repayment of money 还款协议
\{t#V
~ agreement of reinsurance 再保险协议
a*$t o/^r Agricultural Bank of China 中国农业银行
m v O!Y air passenger departure tax 飞机乘客离境税
}=z_3JfO Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Y;8Y s&/t airport tax 机场税
_7'9 omq@ alcohol duty 酒精税
8*!<,k="9 alienation 让与；让渡；转让
mTz %;+|L alimony 生活费；赡养费
0; 2i"mzS\ All Ordinaries Index [AOI] 所有普通股指数
:'91qA%Wr all risks 全险；综合险
D*6v.`]X All Sales Record for Stock Market 《股票市场成交报告》
mcy\nAf5% Allied Capital Resources Limited 新联财务有限公司
L3JFQc/oh~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+>/ariRr allocation letter 拨款信件
rdhK&5x* allocation of fund 分配款项；预留款项
onRxe\?D( allocation of profit 利润分配；溢利分配
gELk u . allocation warrant 拨款令
N:GS fM@g allotment 分配；配股
BAG )
- allotment notice 股份配售通知；配股通知
XE*
@* allotment of shares 股份分配
S<rdPS*P allowable 可获宽免；免税的
au@ LQxKQ allowable business loss 可扣除的营业亏损
SeN4gr* allowable expenses 可扣税的支出
/:3:Ky3 allowance 免税额；津贴；备抵；准备金
%@#+Xpa+ allowance for debts 债项的免税额
N+ZDQa[ allowance for depreciation by wear and tear 耗损折旧免税额
3('=+d[}Vw allowance for funeral expenses 殡殓费的免税额
C93BK)$} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Xf!@uS6<X allowance for repairs and outgoings 修葺及支出方面的免税额
NUbw]Y90~ allowance to debtor 给债务人的津贴
u~[HC)4(0 alteration of capital 资本更改
fuSfBtLPR# alternate trustee 候补受托人
^e:C{]S= amalgamation 合并
+ % Q: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
,A`d!{]5 ambit of charges 征税范围；收费范围
0{^vqh.La amended valuation 经修订的估值
1 rKKp h American Commodities Exchange 美国商品交易所
u\wdb^8ds American Express Bank Limited 美国运通银行
T]Z|Wq`bot American Stock Exchange 美国证券交易所
s :3 altv amortization 摊销
#"-?+F= rk amount due from banks 存放银行同业的款项
5Ds/^fA amount due from banks abroad 存放海外银行同业的款项
0D/u`- amount due from holding companies 控股公司欠款
(|)`~z amount due from local banks 存放本港银行同业的款项
c[\ :^w^I6 amount due to banks 银行同业的存款
4 YDK`:4I~ amount due to banks abroad 海外银行同业的存款
~ XN --4%Q amount due to holding companies 控股公司存款
=}>wxO amount due to local banks 本港银行同业的存款
x=T`i-M amount due to outport banks 外埠银行同业的存款
ma9q?H#X amount for note issue 发行纸币的款额
[ -"o5!0< amount of bond 担保契据的款额
gNF8&T amount of consideration 代价款额
F1) B-wW amount of contribution 供款数额
vQ/}E@?u amount of indebtedness 负债款额
yI/2 e [ amount of principal of the loan 贷款本金额
}P(RGKQ Z" amount of rates chargeable 应征差饷数额
:xJ]#
t.. amount of share capital 股本额
qX{"R.d
amount of sums assured 承保款额
oNQ;9&Z,^2 amount of variation 变动幅度
wgfA\7Z amount of vote 拨款数额
.] mYpz amount payable 应付款额
9qN4f8 R amount receivable 应收款额
~,+n_KST; Amsterdam Stock Exchange 阿姆斯特丹证券交易所
j[l6 &eX analysis 分析
xFxl9oM." ancillary risk 附属风险
WA}<Zme3[ annual account 周年帐目；周年帐目报表；年度决算；年结
_J(n~"eR annual accounting date 年结日期
xxkU u6x# annual allowance 每年免税额；年积金；年度津贴；年津
/WlK*8C annual balance 年度余额
jXA!9_L7 annual disposable income 每年可动用收入
W9n0J v annual estimates 周年预算
gw~ %jD-2 annual fee 年费
bHV Aa# annual general meeting 周年大会
[p[nK=&r annual growth rate 年增率；每年增长率
j(^ot001%v annual long-term supplement 长期个案每年补助金
(Cjnf
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^7M hnA annual report 年报
n@n608 Annual Report on the Consumer Price Index 《消费物价指数年报》
#:C;VAAp annual return 周年报表；周年申报表；每年报税表格
ASmMj;>UM Annual Return Rules 《周年报表规则》
<"A| Xv'Q annual review of consumer prices 每年消费物价回顾
^?PU:eS annual roll-forward basis 逐年延展方式
Z0&^U#] annual salary 年薪
L[l ?}\ annual statement 年度报表；年度决算表
j1 _ E^ 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
R rrW0<Ed annuitant 年金受益人
h4rI t3` annuity 年金
K$OxeJP?F annuity contract 年金合约
06DT2 annuity on human life 人寿年金
Y<|!)JLB2 antecedent debt 先前的债项
zR TR ante-dated cheque 倒填日期支票
1Vq]4_09g1 anticipated expenditure 预期开支
s2f9 5<B anticipated net profit 预期纯利
q-s! hiK anticipated revenue 预期收入
' =MaO@ @ anti-inflation measure 反通货膨胀措施
<@i. ~EL anti-inflationary stance 反通货膨胀立场
H`u8}{7 apparent deficit 表面赤字
u8ofgcFYE apparent financial solvency 表面偿债能力
lv
- z [ apparent partner 表面合伙人
HScj
application for personal assessment 个人入息课税申请书
0dS}p d">k application of fund 资金应用
g8^\| application to release as liquidator and to destruct the books of accounts and documents
n] M1'yU 申请免除清盘人职务及毁灭帐簿与文件
FTM(y CN appointed actuary 委任精算师
\zj _6Os appointed auditor 委任核数师；委任审计师
&8'.Gw m} appointed trustee 委任的受托人
V]b1cDx{ appointer 委任人
X L[/)lX{ apportioned pro rata 按比例分摊
eXJt9olI apportionment 分配；分摊
!0ly1T 9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
u\ YH, apportionment formula 分摊方程式
>55c{|"@L apportionment of estate duty 遗产税的分摊
'[#a-8-JY_ appraisal 估价；评估
&gJKJ=7 appreciable growth 可观增长
{FzL@!|| appreciable impact 显着影响
JFa xxW appreciable increase 可观增长
xdWfrm$;ZA appreciation 增值；升值
^NJ]~h{n$ appreciation against other currencies 相对其他货币升值
d,=Kv appreciation of the exchange value of Hong Kong dollar 港元汇值上升
n^|;J*rD appreciation tax 增值税
CU =}]Y appropriation 拨款；拨用；拨付
\ )'nxFKqV appropriation account 拨款帐目
5 e:Urv77 Appropriation Bill 拨款法案
?wE@9 g A appropriation-in-aid system 补助拨款办法
(H *-b4]/ approved assets 核准资产
M=[ /v/M= approved basket stock 认可一篮子证券
vQrc e& approved budget 核准预算
EubR] ckB approved charitable donation 认可慈善捐款
\RN,i]c-g/ approved charitable institution 认可慈善机构
'!`%!Xg approved currency 核准货币；认可货币
YArNJ5z= approved estimates 核准预算
$iQ>c6 approved estimates of expenditure 核准开支预算
`B+% W approved overseas insurer 核准海外保险人
<*L=u ; approved overseas trust company 核准海外信托公司
T! $7:% D approved pooled investment fund 核准汇集投资基金
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$qz2 approved provident fund scheme 认可公积金计划
A7U'>r_. approved provision 核准拨款
T=cSTS!P;q approved redeemable share 核准可赎回股份
Z&8
7Aj approved regional stock 认可地区性证券
U
-~%-gFC approved retirement scheme 认可退休金计划
:QgC Zq approved subordinated loan 核准附属贷款
4mOw[}@A arbitrage 套戥；套汇；套利
1"46O C u{ arbitrageur 套戥者；套汇者
A9PXu\%y arbitrary amount 临时款项
-Hzn7L arrangement 措施；安排；协定
ZWMX!>o< arrears 欠款
O$x-&pW`g arrears of pay 欠付薪酬
hZnT`!iFE^ arrears of revenue 逾期未收税款；逾期未收的帐项
6QdNGpN articles of association 组织章程；组织细则；组织章程细则
9[DQ[bL Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~\dpD ascertainment of profit 确定利润
\Ekez~k{` "Asia Clear" “亚洲结算系统”
)hk=wu6 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
i ]GBu Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@RotJl/> Asian Development Fund [ADF] 亚洲发展基金
La%\- o Asian dollar bond 亚洲美元债券
ih `/1 n Asian dollar market 亚洲美元市场
Qv8#{y@U Asian dollar rate 亚洲美元利率
n ! qm Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
$}oQ=+c5 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
3DK^S2\zBm asked price 沽盘；喊价；索价；卖方报价
oSNB\G< assessable income 应评税入息
D{o1 G?A assessable loss 应评税亏损
DjOFfD\MF assessable profit 应评税利润
/og} e~q assessable value 应评税值
7^sU/ 3z assessed profit 估定利润
QOuy (GY
assessed value 经评估价值
;0E"4(S.q1 assessment 评税；评定；估价；评税单
g|<)J-`Q assessment number 评税编号；估价编号
|}Mkn4 assessment of additional tax 补加税评税
f<SSg* A; assessment of performance 业绩评估；实绩评价
jbIWdHZ/US Assessor 评税主任
NOyL Za' asset price bubbles 资产价格泡沫
@usQ*k asset-backed securities 具资产保证的证券
\!ESmxSa; assets accretion 资产增值
_if&a' assets and liabilities 资产与负债
p8s2#+/ assets betterment statement 资产递增表；资产改进表
PkDL\Nqe assets lending 实物放款；有抵押贷款
O RQGay assets of the company passing on the death 死者去世时转移的公司资产
|+6Z+-.Hg assets pledged as security for liabilities 用作负债抵押的资产
k6JB%m\E assets portfolio 资产投资组合
O#O~A | assets price 资产价格
Aog 3d\1$ assets quality 资产质素
uNd ;; X assets realization 资产变现
0IDHoN aT< assets refinancing arrangement 资产再集资安排
pE `Q4: <A assets securitization 资产证券化
gp- wl u4 assets situated outside Hong Kong 在香港以外地方的资产
%c^]Rdl assets stripping 削减资产；拆卖资产
rA=F:N
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Va=0R assignee 承让人
Rp`}"x9 assignment 转让；转让书；转让契
ls*^ 3^O assignment of interest 权益转让
o\|dm. "f assignment of letters patent and trade mark 专利证书及商标转让
twgU ru assignment of property 物业转让；物业转让书
=m} {g/Bk assignment right 转让权
[Hd^49<P2 assignor 转让人
IR/0gP associate 有联系的人；有关连人士；相联者；合伙人；联系人
$,i:#KT` Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
)>\Ne ~% associate member 附属会员
1pzU=!R?-O associated body corporate 相联法人团体
00;=6q]TA associated company 相联公司；联属公司
> 5^Z'!Z" associated corporation 相联法团
U7P A % Association of Chartered Certified Accountants [ACCA] [United Kingdom]
I">z#@CT 公认会计师公会〔英国〕
9!9 Gpi Association of Futures Exchange Brokers 香港期货经纪协会
~ S-x-cZ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
?WAlW ,H> association of underwriters 承保人组织
[j93Mp assumption of control 接管
0A 4(RLG g assurance 担保；保险；转易；转易书
f[|xp?ef assurance of interest 权益的转易
TqQ>\h"&_ at 19XX price 按一九ＸＸ年价格计算
< S\S @3 at a discount 按赔价计算；按贴水价格计算；打折扣
uN $X3Ls_ at a premium 按溢价计算；按升水价格计算
1GEE ^Eu at call 通知付款；按通知
;7m>40W at constant market price 按固定市价计算
=z=Guvcn` at constant price 按固定价格计算
t4gD*j6J3 at cost 按成本计算
sp_(j!]jX at current market price 按当时市价计算；按现时市价计算
XLmbpEh at current price 按当时价格计算；按现时价格计算
Opjt? ] at factor cost 按要素成本计算；按生产要素成本计算
hJd#Gc~*M at money-of-the-day price 按付款当日价格计算
:nwcO3~` at or better 按指定或较佳价位〔买卖指令〕
G uDus2#+ at par 按面值计算；平价
V7lDuiAI at sight 见票即付
-q+Fj; El at the close 按收市盘
0A1 l"$_| at the opening 按开市盘
kN}.[enI~ attestation 见证；见证条款
u |QfCwQ at-the-money option 平价期权
6eS#L2 1* attorney 受权人；受托代表人
:=i0$k<E/ attornment 新拥有人承认书
/au\OBUge attributable profit 可归属利润
cOUO_xp( attributable share value 可归属股份价值
~(%G; fZ?x Auckland Stock Exchange 奥克兰证券交易所
RIJBH Oa auction 拍卖
q!AS }rV auctioneer 拍卖商
|xf%1(Rl@ audit 审计；核数
t S!~> X Audit Commission 审计署
gcv,]v 8 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
N}dJ)<(2~ 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〕
*:&fw'vd, audit review 帐目审查
@#T?SNIL5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
p O:
EJ audited account 审计帐目；经审计的帐目
x &9 I2" audited annual account 经审计的周年帐目
<c\aZ9+V audited balance sheet 经审计的资产负债表
_pu QX @i auditor 核数师；核数主任；审计师
gsU&}R1*h auditor's certificate 核数师证明书；审计师证明书
*g=*}2 auditor's report 核数师报告；审计师报告
D6ck1pxkx Aussie bond 澳元债券
x65e,' austerity budget 紧缩预算
N`zHe *=[~ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
g:2/!tujL Australia All Ordinaries Index 澳洲所有普通股票指数
mB1) ! Australian Dollar [AUD] 澳元
rBny*! n Australian Options Market 澳大利亚期权市场
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*9" Australian Securities Commission 澳洲证券事务监察委员会
5:s]z#8) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0c3G_I= Australian Stock Exchange 澳大利亚证券交易所
lZ.," F@ Austrian Schilling [ATS] 奥地利先令
Q`/ /HOM, authentication 认证；鉴证
G)e 20Mst authority to purchase 委托购买证；委购书
k~q[qKb8y: authorization 认可；核准；授权；授权书
<v2R6cj5 authorization by direction 指示授权
RMvlA' c authorization by instruction 指令授权
yGD0}\!n authorization by warrant 令状授权
\4vFEJSh authorization of unit trust 单位信托的认可
xeHu-J!P authorized agent 指定代理人
?&X6VNbU authorized capital 法定资本
db4&?55Q authorized clerk 出市员
"^trHh8= authorized dealer 认可交易商
~z
aV. 3# authorized financial institution 认可财务机构
~P/G^cV3s authorized fund 认可基金
Yb 6\+ }th authorized fund house 获授权的基金公司；认可基金公司
6C3y+@9 authorized institution 认可机构
#|e <l1 F authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
F;_; lRAb authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
# 15q`w authorized insurer 获授权保险人；获认可承保人
[ wu%t8O2 authorized investment 特准投资项目
%2L9kw' authorized person 获授权人
j2\G1@05 authorized representative 获授权代表
K^> qn,]H' authorized share capital 法定股本
,%jJ
,G, automated quotation system 自动报价系统
Ic I Ma Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ZtvU~'Q 自动交易系统〔香港期货交易所有限公司〕
A5/h*`Q\\ automatic adjustment mechanism 自动调整机制
t)m4"p7 automatic adjustment system 自动调整系统
8zi Yav Automatic Clearing House 自动票据交换所
bZlA K) automatic exchange rates accumulation system 自动化汇率累集系统
!PQRlgcG Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
h T
Xc0 automatic teller machine [ATM] 自动柜员机
~j 4=PT autopay 自动转帐
LSfj7j` available assets 可用资产
(*;u{m= available fiscal reserve 现存财政储备
jG^~{7# available profit 可用利润
ze ua`jQ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3n/L; T,X average 平均；平均数；海损
Jg Xbs+. average basic salary 平均基本薪金
Z g'[.wov average consumer expenditure 平均消费开支；一般消费开支
2
43DdIG$ average cost 平均成本
"*T)L<G average cost of land production 增辟土地平均成本
[ cH/Y2[ average daily turnover 平均每日成交额
C4G)anT average daily wage rate 平均每日工资率
'*-SvA\Cx average expenditure pattern 平均开支模式
I&v B\A average growth rate 平均增长率
O:U@m@7 average net fixed assets 固定资产平均净值
^Uf`w7"iY average of relatives 相对价格平均数
qJK^i.e average price 平均价格
2cDC6rul average propensity to consume 平均消费倾向；一般消费倾向
Wu}Co average propensity to save 平均储蓄倾向；一般储蓄倾向
._R82 gy average rate 平均率
K)14v ;@ average revenue 平均收入；平均收益
<AIsNqr average stock 平均库存；平均存货
F0!r9U(( average yearly rent 平均年租
&B.r&K& avoidance of double taxation 避免双重课税
dn5v|[ dJ avoidance of tax 避税
