A:
$$G^#t1=XZ A share Ａ股；甲类股份
P%Ux-0& abatement of tax 减税；减扣免税额
%z0@4G q ABN AMRO Bank N.V. 荷兰银行
Kq0 hT4w above-the-line expenditure 线上项目支出；经常预算支出
J#W>%2 "s above-the-line receipt 线上项目收入；经常预算收入
&hYjQ&n ABSA Asia Limited 南非联合亚洲有限公司
)Z 3 fytY absolute change 绝对数值变更
Qmh*Gh? v absolute expenditure 实际开支
wbId}! absolute guideline figure 绝对准则数字
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Ls(' absolute interest 绝对权益
oYN# T=Xi
absolute order of discharge 绝对破产解除令
62LQUl ]< absolute profit margin 绝对利润幅度
xX.Ox absolute value 实值；绝对值
Mhw\i&*U absolutely vested interest 绝对既得权益
8Lpy `He absorbed cost 已吸收成本；已分摊成本
Z b# absorption 吸收；分摊；合并
{# y HL absorption rate 吸收率；摊配率；分摊率
]H|1q uT ACB Finance Limited 亚洲商业财务有限公司
.*g;2.-qv& acceptable form of reciprocity 合理的互惠条件
br'/>Un" acceptable rate 适当利率；适当汇率
2'r8#,) acceptance agreement 承兑协议
_?2x Io acceptance for honour 参加承兑
@*O(dw acceptor 承兑人；接受人；受票人
uL4 @e acceptor for honour 参加承兑人
4 .dMNqU accident insurance 意外保险
jWW2&cBm\ Accident Insurance Association of Hong Kong 香港意外保险公会
p8^^Pva/ accident insurance scheme 意外保险计划
KXFa<^\o accident year basis 意外年度基准
!<2*B^
accommodation 通融；贷款
':w6 {b accommodation bill 通融票据；空头票据
2h6F j& accommodation party 汇票代发人
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}AsfLY account balance 帐户余额；帐户结余
g `B?bBg account book 帐簿
#z t+U^#) account collected in advance 预收款项
vP'R7r2Yx account current book 往来帐簿
3-8Vw$u account of after-acquired property 事后取得的财产报告
{UYqRfgbZ account of defaulter 拖欠帐目
uyG4zV\h * account payable 应付帐款
{ersXQ: account payee only [A/C payee only] 只可转帐；存入收款人帐户
e"|9%AW@< account receivable 应收帐款
J:mOg95< account receivable report 应收帐款报表
%/MK $ account statement 结单；帐单；会计财务报表
wL 5).`oq account title 帐户名称；会计科目
s}9aZ accountant's report 会计师报告
Aq|L eH Accountant's Report Rules 会计师报告规则
<STjB,_s accounting and auditing procedure 会计与审计程序；会计与核数程序
CsR~qQ
5 Accounting Arrangements 《会计安排》
uYMW5k_,> accounting basis 会计基础
{hRAR8 accounting by Official Receiver 破产管理署署长呈交的帐目
Qg
_ ?..% Accounting Circular 《会计通告》
O!]w J accounting class 会计类别
n5]<|>U vx accounting date 记帐日期；会计结算日期
LZ ID|- accounting for money 款项核算
>)pwmIn< Accounting Officer 会计主任
Gz@%UIv accounting period 会计报告期；会计期
\aUbBa%! accounting policy 会计政策；会计方针
% NS]z ;G accounting practice 会计惯例
+TAm9eDNV accounting principle 会计准则
?j0blXl accounting record 会计记录
c/2OR#$t accounting report 会计报告
|#2<4sd Accounting Services Branch [Treasury] 会计事务部〔库务署〕
km<~H w>Z Accounting Society of China 中国会计学会
i]$7w! r& accounting statement 会计报表
# G{T(0<F accounting system 会计制度；会计系统
6U+#ADo accounting transaction 会计事项；帐务交易
sX_ ^H%fd accounting treatment 会计处理
FJL9x,%6 accounting year 会计年度
sfrh+o57 accretion 增值；添加
6y5arP*6e accrual 应计项目；应累算数目
{2:H`|x accrual basis 应计制；权责发生制
%r!# accrual basis accounting 应计制会计；权责发生制会计
H[Pb Wy: accrue 应累算；应计
puqH%m+u accrued benefit 应累算利益
>LU*F|F]B accrued charges 应计费用
[bOy, ^@4 accrued cumulative preference share dividend 应累算的累积优先股股息
>PGm} s_ accrued expenses 应累算费用
|_=jXf\TL accrued interest payable 应付利息；应计未付利息
zP kg3H accrued interest receivable 应收利息；应计未收利息
!s)$_tG accrued right 累算权益
329xo03-[ accruing profit 应累算的利润
WAdl@){ accumulated fiscal reserve 累积财政储备
FUcs=7c accumulated profit 累积利润；滚存溢利
v}Aw!D v / accumulated reserve 累积储备
G+g`=7 accumulation of surplus income 累积收益盈余
Ixec]UOS acquired assets 既得资产
DU7Ki6 acquisition 收购；购置；取得
)v-* Wr eS acquisition cost 购置成本
\iE 'E acquisition expenses 购置费用
O m1z
acquisition of 100% interest 收购全部股权
tt[_+e\4 acquisition of control 取得控制权
%mYIXsuH acquisition of fixed assets 购置固定资产
y=j[v},4 acquisition of shell “买壳”
bL[PNUG acquisition price 收购价
Iw<c 9w8 act of God 天灾
[a
|fm*B! acting partner 执事合伙人
v S+ ~4Q41 active market 买卖活跃的市场；交投畅旺的市场；旺市
I]
"$h]T active partner 积极参与的合伙人
RY~)MS _C active trading 交投活跃
B 6pz1P?e} actual circulation 实际流通
Sl_zO?/PF actual cost 实际成本
B]qh22Yib actual expenditure 实际开支；实际支出
^LcI6 h
actual income 实际入息；实际收入；实际收益
YI|G pq actual market 现货市场
?\pE#~m actual price 现货价；实际价格
Qom@-A actual profit 实际利润
/ 1> actual quotation 实盘；实际价位；实际报价
q,(&2./ actual year basis 按实际年度计算
{Jy %h8n* actuals 实货
\rN_CBM actuarial investigation 精算调查
UQdQtj1' actuarial principle 精算原则
Cg|uHI* actuarial report 精算师报告
88*RlxU Actuarial Society of Hong Kong 香港精算学会
d!LV@</ actuarial valuation 精算师估值
<V8i>LBlz actuary 精算师
Z{CL ! ad referendum agreement 暂定协议；有待覆核的协定
& T|-K\* ad valorem duty 从价税；按值征税
z g
j35 ad valorem duty system 从价税制
z$V8<&q ad valorem fee 从价费
O``MUb b ad valorem tariff 从价关税
=!c+|X` additional allowance 额外免税额
J-ZM1HoB additional amount for unexpired risk 未过期风险的额外款额
gd ZVc9 _ additional assessable profit 补加应评税利润
i;xMf5Jz additional assessment 补加评税
=*Yc/ additional commitment 额外承担
G7202(w
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SW Ga%6| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
j`Gb I0,bT additional dependent parent allowance 供养父母额外免税额
,6bM f z additional provision 额外拨款
JS:lysu additional stamp duty 附加印花税
ppD ~xg] additional tax 补加税罚款；补加税款
A X#!9-m3 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
U`Ag|R adjudged bankrupt 被裁定破产
A-u5 adjudicated bankrupt 裁定破产人
=iQm_g adjudication fee 裁定费；评定印花税额手续费；评估契据费
0EB '! adjudication of bankruptcy 裁定破产；宣告破产
X]*/]Xx adjudication of insolvency 裁定无力偿还债务
(j I|F-i adjusted actual 经调整的实数；调整后的实数
yy74>K adjusted current assets 经调整的流动资产；调整后的流动资产
? 7EVmF adjusted figure 经调整的数字；调整后的数额
d&u/7rm adjusted liabilities 经调整的负债；调整后的负债
4a | Fx adjusted loss 经调整的亏损；调整后的亏损
'9dtIW6E 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
Om" 3Q/& adjusted profit 经调整的利润；调整后的利润
Mfr#IzNHN adjusted surplus 经调整的盈余额；调整后的盈余额
Ny'v/+nQ adjusted value 经调整的价值；调整后的价值
c+{4C3z adjustment 调整；修订；理算〔保险〕
K{ P#[X*5 adjustment centre 调剂中心
y~=h M
adjustment lag 调整过程的时间差距；调整时差
i+Dg w adjustment mechanism 调整机制
cs M|VNE> adjustment of loss 亏损调整
S}f<@-16P adjustment process 调整过程；调整程序
)89jP088V adjustment range 调整幅度
11T\2&Q administered exchange rate 受管制汇率
A(p Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4w6K|v <X administration expenses 行政费用
fYjsSUnf administration fee 手续费；行政费
sN}@b8o@ administration in bankruptcy 破产管理
t>sX.=\$ administration order 遗产管理令
Lp WEu^j administrator 管理人；遗产管理人
L #
1vf administrator of the estate 遗产管理人
ko>_@]Jb admission of debt 债项承认书
_fCHj$I*] admission of proof 接纳债权证明
6)$ N[FNs advance 放贷款项；垫付款项；预支款项；预付款项
9tEKA|8 advance account 暂支帐目；预付款帐户
n1 >nnH]G advance compensation 预付补偿金
K@~#Gdnl advance from shareholder 股东垫款
}x1IFTa! advance pending reimbursement 预支以待日后付还
/xbZC{R advanced economy 先进经济体系
Z+W&C@Uw advancement 预付；预付财产
^ks^9*'|j advances warrant 垫款令
=ol][)Bd advancing 贷出
F s\P/YX adverse balance 逆差
cB}2(`z9
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,O)\,t g advertisement addressed to shareholders 在报章刊登的致股东通告
ZcRm5Du~: advice for collection 托收通知书
3/=QZ8HA&- advice of drawing 提款通知书；汇票通知书
jFT V\|C advice of payment 付款通知
26VdRy{[ Advisory Committee [Securities and Futures Commission]
2H+DT-hK 谘询委员会〔证券及期货事务监察委员会〕
:t
S"sM Advisory Committee on Diversification 经济多元化谘询委员会
WG luY>C; affidavit 誓章；遗产申报誓章
ee ^_Dh4 affidavit of no receipt 述明无收款的誓章
:*'?Ac
? affiliate 联号；联营公司；附属公司
:+Ax3 affiliated company 附属公司；联号；联营公司
g tGK V affirmation [estate duty] 非宗教式宣誓〔遗产税〕
faOWhI G affordability 负担能力
AJd.K'=8 African Development Bank [AfDB] 非洲开发银行
-*fYR#VQQB after-acquired property 事后取得的财产
l_-n&(N2<[ after-hours dealing 市后交易
N>Y50 after-tax profit 税后盈利；税后利润；税后溢利
Z;'.pU~ agency agreement 代理协议
.l5 " X> agency expenses 代理机构的开支
y]_8.
0zM agency fee 代理费
yN<fmi};c Agency Law 《代理法》
V FSn!o:C agent 代理人；承销人
}a1Sfl@`3 agent of company 公司代理人
ASa!yV=g agent's fee 代理人费；经纪费
aZ>\*1 aggregate 总计；总数；总体数字
i!oj&& aggregate amount 总款额；总额
dKQV4dc> aggregate assets and liabilities 总体资产与负债
G1_@!
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cu`J2vm3 aggregate demand 总需求
&E
riskI aggregate gross position 总持仓量
T$8~ 9 qx aggregate limit 总限额
<?{}Bo0xG aggregate of salaries tax 合计薪俸税
.^IhH|U aggregate performance 总体表现；总体业绩
\u-e\w aggregate supply 总体供应
PbHh?iH aggregate surplus 总盈余
M .` aggregate total 整体总额
K!c@aD:# aggregate value 总值；合计价值
eu]iwOc&p aggregated basis 合计基准
' VEr4& aggregated net chargeable income 合计应课税入息实额
kz;_f aggregation 合并计算；合计；总和
A=C3e4.C aggregation of incomes of husband and wife 夫妇入息合并计算
wy-
C~b'Qd aggregation of property 财产的总和
qZsddll agio 差价；贴水
~)a ;59<$ 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》
0s9z @>2 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
k)K-mD``U 《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》
c_bVF 'Bz Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
q[OTaSQ~u^ 《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》
.7 gE ^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Q b't*2c% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
r82o[+$u0K agreement for a settlement 授产协议
o $`kpr agreement for assignment 转让协议
UnWGMo?JEi agreement for sale 售卖协议；买卖协议
J1p75c% agreement for sale and purchase 买卖协议
7(~H77 agreement for the payment of interest 支付利息协议
kTZx-7 ~ agreement for the repayment of money 还款协议
U%t/wq agreement of reinsurance 再保险协议
8{<[fZy C Agricultural Bank of China 中国农业银行
[&q bc#L air passenger departure tax 飞机乘客离境税
a950M7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
iQ {&&>V% airport tax 机场税
4G8nebv alcohol duty 酒精税
ivX37,B\bS alienation 让与；让渡；转让
<j
9Mt=8M alimony 生活费；赡养费
"x |NG,<[9 All Ordinaries Index [AOI] 所有普通股指数
%L1 3Jsw all risks 全险；综合险
l \^nC2 All Sales Record for Stock Market 《股票市场成交报告》
<VaMUm<2 Allied Capital Resources Limited 新联财务有限公司
%|(?!w7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
C9F+e allocation letter 拨款信件
VHT@s7u0" allocation of fund 分配款项；预留款项
6=,#9C9 allocation of profit 利润分配；溢利分配
CFJjh^
~= allocation warrant 拨款令
H[7cA9FI allotment 分配；配股
x:?a;m uf allotment notice 股份配售通知；配股通知
'#N5i allotment of shares 股份分配
#jLaIXms allowable 可获宽免；免税的
Dq zA U7 allowable business loss 可扣除的营业亏损
q|u8CX allowable expenses 可扣税的支出
G4`Ut1g ^ allowance 免税额；津贴；备抵；准备金
ytve1<.Ff allowance for debts 债项的免税额
y 2#>c* allowance for depreciation by wear and tear 耗损折旧免税额
E! I allowance for funeral expenses 殡殓费的免税额
zzfn0g allowance for inflation 为通货膨胀而预留的款项；通胀准备金
80$0zbw$ allowance for repairs and outgoings 修葺及支出方面的免税额
&6t3SZV allowance to debtor 给债务人的津贴
a}Fk x alteration of capital 资本更改
uPFHlT alternate trustee 候补受托人
II-$ WJy amalgamation 合并
B8UZ9I$n ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
D!RE-w92X ambit of charges 征税范围；收费范围
!r XcGj(k amended valuation 经修订的估值
=\Vu=I American Commodities Exchange 美国商品交易所
O*rmD<L$ American Express Bank Limited 美国运通银行
v<%k d[ N American Stock Exchange 美国证券交易所
^'7C0ps+A amortization 摊销
\+{t4Im amount due from banks 存放银行同业的款项
r9]
rN amount due from banks abroad 存放海外银行同业的款项
Vj=Xcn#*8 amount due from holding companies 控股公司欠款
fi&uB9hc amount due from local banks 存放本港银行同业的款项
c3V]'~ amount due to banks 银行同业的存款
2>$F0
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XD^ dlL amount due to holding companies 控股公司存款
_;e !ZZLG amount due to local banks 本港银行同业的存款
fQQs b 5=i amount due to outport banks 外埠银行同业的存款
"X5_ -l amount for note issue 发行纸币的款额
6)wy^a|pb amount of bond 担保契据的款额
i-k >U}[% amount of consideration 代价款额
|}M0,AS amount of contribution 供款数额
If-,c^i amount of indebtedness 负债款额
f]ue#O amount of principal of the loan 贷款本金额
_V& !4Zd9: amount of rates chargeable 应征差饷数额
Ns2,hQFc amount of share capital 股本额
m4" N+_j amount of sums assured 承保款额
3ximNQ} S amount of variation 变动幅度
_hy{F%} amount of vote 拨款数额
ut$,?k!M amount payable 应付款额
H wp{< amount receivable 应收款额
(LRM~ 5KVg Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Vd%v_Ek analysis 分析
_r\$NgJIM ancillary risk 附属风险
;P;"F21^> annual account 周年帐目；周年帐目报表；年度决算；年结
P{S\pWZkk annual accounting date 年结日期
K$G RJ annual allowance 每年免税额；年积金；年度津贴；年津
^ qeY9O annual balance 年度余额
(T|TEt annual disposable income 每年可动用收入
i*S|qX7`` annual estimates 周年预算
CGC-"A/W annual fee 年费
6 u -$ annual general meeting 周年大会
`ke3+%uj o annual growth rate 年增率；每年增长率
9c6czirwR^ annual long-term supplement 长期个案每年补助金
?< cM^$lI> annual pensionable emolument 可供计算退休金的年薪
@~k5+Z annual report 年报
6 Wpxp\ Annual Report on the Consumer Price Index 《消费物价指数年报》
WR/o
@$/ annual return 周年报表；周年申报表；每年报税表格
T- |9o|~z Annual Return Rules 《周年报表规则》
gB>imr#e& annual review of consumer prices 每年消费物价回顾
sno`=+|U] annual roll-forward basis 逐年延展方式
~)q g annual salary 年薪
\ ] annual statement 年度报表；年度决算表
4M}|/?<Br 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
+VCo$o annuitant 年金受益人
r{\BbUnf) annuity 年金
uf)W-Er6~ annuity contract 年金合约
J 7BFk
?= annuity on human life 人寿年金
ryxYcEM0 antecedent debt 先前的债项
+T0 op4 ante-dated cheque 倒填日期支票
O' +"d%2' anticipated expenditure 预期开支
Q2/MnM anticipated net profit 预期纯利
L[?nST18% anticipated revenue 预期收入
Kt
W6AZJ anti-inflation measure 反通货膨胀措施
{p`mfEE ( anti-inflationary stance 反通货膨胀立场
q,B3ru.?d apparent deficit 表面赤字
e>l,(ql apparent financial solvency 表面偿债能力
i:o}!RZ> apparent partner 表面合伙人
ZFS7{: application for personal assessment 个人入息课税申请书
nbI= r+ application of fund 资金应用
LY]nl3{E application to release as liquidator and to destruct the books of accounts and documents
n /QfdAg 申请免除清盘人职务及毁灭帐簿与文件
q!6|lZ B3 appointed actuary 委任精算师
&]P"48NT appointed auditor 委任核数师；委任审计师
nPcS3!7B# appointed trustee 委任的受托人
i"vawx m appointer 委任人
9!9 >
?Z apportioned pro rata 按比例分摊
EM=w?T apportionment 分配；分摊
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|#T2> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
X8/Tl \c apportionment formula 分摊方程式
] 3*P:$Rq apportionment of estate duty 遗产税的分摊
h a*X6R appraisal 估价；评估
~>V-*NT8 appreciable growth 可观增长
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+K appreciable impact 显着影响
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|V=K appreciable increase 可观增长
|G(1[RNu appreciation 增值；升值
?c!:81+\ appreciation against other currencies 相对其他货币升值
Dv&>*0B appreciation of the exchange value of Hong Kong dollar 港元汇值上升
xS'zZ%? appreciation tax 增值税
s/
M7Zl appropriation 拨款；拨用；拨付
kG/X"6p Z appropriation account 拨款帐目
c=6 ahX}d Appropriation Bill 拨款法案
G CT@o!
appropriation-in-aid system 补助拨款办法
D+ Cm<ZT~ approved assets 核准资产
5h0> !0 approved basket stock 认可一篮子证券
R A:jzht approved budget 核准预算
! [Z mV approved charitable donation 认可慈善捐款
5 7~Uqt approved charitable institution 认可慈善机构
nV}8M approved currency 核准货币；认可货币
(}Sr08m approved estimates 核准预算
> $\Bu]{1 approved estimates of expenditure 核准开支预算
ncv7t|ZN approved overseas insurer 核准海外保险人
!z"Nv1!~| approved overseas trust company 核准海外信托公司
?"6Ov ] approved pooled investment fund 核准汇集投资基金
ueDvMP approved provident fund scheme 认可公积金计划
S t@l]u9 approved provision 核准拨款
e}A&V + approved redeemable share 核准可赎回股份
$X*mdji approved regional stock 认可地区性证券
#~^btL'dHF approved retirement scheme 认可退休金计划
Ln. 9| 9 approved subordinated loan 核准附属贷款
rK 7W(D} arbitrage 套戥；套汇；套利
$I@GUtzjp arbitrageur 套戥者；套汇者
,C ciTXf arbitrary amount 临时款项
J$ F nm\ arrangement 措施；安排；协定
c<wavvfUo arrears 欠款
P;vxT}1 arrears of pay 欠付薪酬
V<8 K@/n@ arrears of revenue 逾期未收税款；逾期未收的帐项
62[8xn=(%
articles of association 组织章程；组织细则；组织章程细则
74 0B\pc0 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
GWsd| kxU ascertainment of profit 确定利润
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i5nJ\ "Asia Clear" “亚洲结算系统”
Nt]qVwUm'Y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
#;[Bl=3( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`>6T& Asian Development Fund [ADF] 亚洲发展基金
a2`%gh W3 Asian dollar bond 亚洲美元债券
B8T\s)fxnX Asian dollar market 亚洲美元市场
ju|]Qlek Asian dollar rate 亚洲美元利率
6;o3sf@Tf Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
%_MEfuL Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
J8?2R^;{ asked price 沽盘；喊价；索价；卖方报价
n9%]-s\Hn assessable income 应评税入息
5t\HJ`C1Z assessable loss 应评税亏损
u%u&F^y assessable profit 应评税利润
dAc ?O-~ assessable value 应评税值
2*[QZ9U[@ assessed profit 估定利润
~i ,"87$[ assessed value 经评估价值
]f8L:=c assessment 评税；评定；估价；评税单
lCJ6U r ; assessment number 评税编号；估价编号
h[kU<mU"T assessment of additional tax 补加税评税
x5}lgyt assessment of performance 业绩评估；实绩评价
)I`if(fG Assessor 评税主任
rn8cdM N asset price bubbles 资产价格泡沫
%MZP)k,&U asset-backed securities 具资产保证的证券
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#OSl assets accretion 资产增值
;au*V5a% assets and liabilities 资产与负债
,zhJY ?sk assets betterment statement 资产递增表；资产改进表
2N5`' assets lending 实物放款；有抵押贷款
1!1!PA9u assets of the company passing on the death 死者去世时转移的公司资产
ZF6c{~D assets pledged as security for liabilities 用作负债抵押的资产
Ipe n assets portfolio 资产投资组合
$A2n{ assets price 资产价格
&<3&'*ueW assets quality 资产质素
l30Y8t~d assets realization 资产变现
Qd]w e$ G assets refinancing arrangement 资产再集资安排
A#rh@8h+ assets securitization 资产证券化
fE]XWA4U assets situated outside Hong Kong 在香港以外地方的资产
thc <xxRP assets stripping 削减资产；拆卖资产
_Mk7U@j+9 assets value 资产值
+D&Pp0xe assignee 承让人
B(_WZa! assignment 转让；转让书；转让契
_{4^|{>Pv assignment of interest 权益转让
fBhoGA{=g assignment of letters patent and trade mark 专利证书及商标转让
os4{0Mxu assignment of property 物业转让；物业转让书
u5 B:^.:p assignment right 转让权
dtZE67KS assignor 转让人
4;<ut$G associate 有联系的人；有关连人士；相联者；合伙人；联系人
d$t40+v Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
DY\J[l<< associate member 附属会员
w(9*7p p associated body corporate 相联法人团体
o*5U:'=5} associated company 相联公司；联属公司
IgIYguQ associated corporation 相联法团
/mA,F;
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
X 6\ sF"E 公认会计师公会〔英国〕
%Ip*Kq- Association of Futures Exchange Brokers 香港期货经纪协会
GbI-SbE Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
H1/?+ N}( association of underwriters 承保人组织
7f3O assumption of control 接管
wSE WwU[ assurance 担保；保险；转易；转易书
0hY{<^"Y assurance of interest 权益的转易
@WMA }\Cc at 19XX price 按一九ＸＸ年价格计算
k*?I>%^6#T at a discount 按赔价计算；按贴水价格计算；打折扣
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at a premium 按溢价计算；按升水价格计算
mh.+. "<)F at call 通知付款；按通知
V5i*O3a~ at constant market price 按固定市价计算
1yQej w at constant price 按固定价格计算
=Lk R!R= at cost 按成本计算
cPDQ1qr e! at current market price 按当时市价计算；按现时市价计算
`R"~v/x at current price 按当时价格计算；按现时价格计算
jYRP8 Yi at factor cost 按要素成本计算；按生产要素成本计算
:9|\Z|S(I at money-of-the-day price 按付款当日价格计算
iK5_u2]Q at or better 按指定或较佳价位〔买卖指令〕
9 QQyl\ at par 按面值计算；平价
?t](a:IX at sight 见票即付
x3 > at the close 按收市盘
>w+HHs/$wK at the opening 按开市盘
wE]K~y!` attestation 见证；见证条款
q1?&Ev^ at-the-money option 平价期权
s{0aBeq attorney 受权人；受托代表人
8NBT|N~N attornment 新拥有人承认书
m3bCZ 9iE attributable profit 可归属利润
) ZfdQ3 attributable share value 可归属股份价值
D^ Jk @<* Auckland Stock Exchange 奥克兰证券交易所
/FD5 G7ES auction 拍卖
?W>qUrZ auctioneer 拍卖商
qpIC{'A. audit 审计；核数
I,yC
D7l_ Audit Commission 审计署
]\ !5}L Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
R :X0'zeRr 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〕
+{<#(} audit review 帐目审查
Dre2J<QL Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
aJ Z"D8C audited account 审计帐目；经审计的帐目
Fz#X= gmG audited annual account 经审计的周年帐目
bKg8 rK u audited balance sheet 经审计的资产负债表
2i;7{7 auditor 核数师；核数主任；审计师
:cB=SYcC% auditor's certificate 核数师证明书；审计师证明书
oVFnl A auditor's report 核数师报告；审计师报告
;oZ)Wt Aussie bond 澳元债券
=X\^ J austerity budget 紧缩预算
&>d:R_Q] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
>NY W{(j Australia All Ordinaries Index 澳洲所有普通股票指数
wX >*H Australian Dollar [AUD] 澳元
#$1Z Australian Options Market 澳大利亚期权市场
oND@:>QBF Australian Securities Commission 澳洲证券事务监察委员会
`F<jLU^3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
G uz"wY Australian Stock Exchange 澳大利亚证券交易所
(T`E!A0I\? Austrian Schilling [ATS] 奥地利先令
yY?b.ty authentication 认证；鉴证
Gx`L ks authority to purchase 委托购买证；委购书
/ 0 O= ( authorization 认可；核准；授权；授权书
'3zc|eJt& authorization by direction 指示授权
(hiyNMC authorization by instruction 指令授权
{9U Eq0 authorization by warrant 令状授权
ry9T U authorization of unit trust 单位信托的认可
>B]'fUt5a authorized agent 指定代理人
`]Q:-h authorized capital 法定资本
vz.>~HB P authorized clerk 出市员
fh L,aCS= authorized dealer 认可交易商
nt*Hc1I authorized financial institution 认可财务机构
R2Zgx\VV' authorized fund 认可基金
MxT-1&XL authorized fund house 获授权的基金公司；认可基金公司
|$?bc3 authorized institution 认可机构
_ODbY;M authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,eTU/Q>{,& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
T5a*z}L5 authorized insurer 获授权保险人；获认可承保人
3EJt%}V$k authorized investment 特准投资项目
ns6(cJ^a authorized person 获授权人
xJ#d1[kzo authorized representative 获授权代表
;4Y%PV z~D authorized share capital 法定股本
D$t k<{)oB automated quotation system 自动报价系统
/p8dZ+X Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
O,Cb"{qH8 自动交易系统〔香港期货交易所有限公司〕
nBk)WX&[K automatic adjustment mechanism 自动调整机制
uj :%#u automatic adjustment system 自动调整系统
BNL;Biy t7 Automatic Clearing House 自动票据交换所
uEX!xx?Q# automatic exchange rates accumulation system 自动化汇率累集系统
'7XIhN9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
z`:lcF{V automatic teller machine [ATM] 自动柜员机
(J z1vEEV autopay 自动转帐
xlQBe-Wg available assets 可用资产
4$ P0 : available fiscal reserve 现存财政储备
Lhqz \ o available profit 可用利润
)wT-8o Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
:j + ZI3@ average 平均；平均数；海损
@`gk|W3 average basic salary 平均基本薪金
h5(4 *$% average consumer expenditure 平均消费开支；一般消费开支
Hy^N!rBxfO average cost 平均成本
4^M average cost of land production 增辟土地平均成本
y3fGWa*7e average daily turnover 平均每日成交额
U&?v:&c#&n average daily wage rate 平均每日工资率
w @{= nD4p average expenditure pattern 平均开支模式
'FDef#P< average growth rate 平均增长率
=weSyZ1~ average net fixed assets 固定资产平均净值
-3Hy*1A. average of relatives 相对价格平均数
2 B average price 平均价格
p6;OL @ \~ average propensity to consume 平均消费倾向；一般消费倾向
Z'\ h average propensity to save 平均储蓄倾向；一般储蓄倾向
8P|D13- Q average rate 平均率
DAXX; 4 average revenue 平均收入；平均收益
e
J6$-r average stock 平均库存；平均存货
=>_\fNy average yearly rent 平均年租
Q\ 0cv mU avoidance of double taxation 避免双重课税
#3gp6* R avoidance of tax 避税
