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pb$U~TvzhM A share Ａ股；甲类股份
65 =i`!f abatement of tax 减税；减扣免税额
V Zb0x)w ABN AMRO Bank N.V. 荷兰银行
7O;v5k~iQ above-the-line expenditure 线上项目支出；经常预算支出
AmRppbj/wO above-the-line receipt 线上项目收入；经常预算收入
?t'O\n)M ABSA Asia Limited 南非联合亚洲有限公司
j9) Z'L absolute change 绝对数值变更
^=pn!lK;^ absolute expenditure 实际开支
F_zs"ex/ absolute guideline figure 绝对准则数字
`t {aN|3V[ absolute interest 绝对权益
+MGEO+ absolute order of discharge 绝对破产解除令
@4T+0&OI10 absolute profit margin 绝对利润幅度
vxZvK0b620 absolute value 实值；绝对值
'RTz*CSZ absolutely vested interest 绝对既得权益
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99 .b absorbed cost 已吸收成本；已分摊成本
e {N8|l absorption 吸收；分摊；合并
,;O+2TX absorption rate 吸收率；摊配率；分摊率
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' ACB Finance Limited 亚洲商业财务有限公司
t 4{{5U'\ acceptable form of reciprocity 合理的互惠条件
i~ n>dc YW acceptable rate 适当利率；适当汇率
fi:Z*- acceptance agreement 承兑协议
Z99%uI3 acceptance for honour 参加承兑
hi*\5(uH acceptor 承兑人；接受人；受票人
;?yd;GOt) acceptor for honour 参加承兑人
"[BuQ0(g accident insurance 意外保险
Kv{i_%j
Accident Insurance Association of Hong Kong 香港意外保险公会
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S,X$)9 accident insurance scheme 意外保险计划
/(E)|*~6 accident year basis 意外年度基准
[j eZZB accommodation 通融；贷款
ka[ ]pY accommodation bill 通融票据；空头票据
Y2yVl+ accommodation party 汇票代发人
ts{Tk5+ account balance 帐户余额；帐户结余
p(v+j_ak account book 帐簿
^E{ ~{ account collected in advance 预收款项
\H*"UgS account current book 往来帐簿
@Ej{sC!0T account of after-acquired property 事后取得的财产报告
z./u;/: account of defaulter 拖欠帐目
#Ji&.T^U/ account payable 应付帐款
F[l{pc "C account payee only [A/C payee only] 只可转帐；存入收款人帐户
SH<Nt[8C account receivable 应收帐款
#QXB2x<* account receivable report 应收帐款报表
+K;
X$kB account statement 结单；帐单；会计财务报表
teg LGp@_ account title 帐户名称；会计科目
lmp0Ye| accountant's report 会计师报告
m mu{K$9}I Accountant's Report Rules 会计师报告规则
*t 3fbD accounting and auditing procedure 会计与审计程序；会计与核数程序
@L=xY[&{ Accounting Arrangements 《会计安排》
Z vk O#j accounting basis 会计基础
}Rt?p8p accounting by Official Receiver 破产管理署署长呈交的帐目
<n vz*s Accounting Circular 《会计通告》
!n}"D:L( accounting class 会计类别
Qg%B<3 < accounting date 记帐日期；会计结算日期
R8W{[@ accounting for money 款项核算
Mf<P ms\F Accounting Officer 会计主任
|jU/R accounting period 会计报告期；会计期
egYJ.ZzF0 accounting policy 会计政策；会计方针
H8mmmt6g accounting practice 会计惯例
J3oH ^ accounting principle 会计准则
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Mb Q accounting record 会计记录
K`M 8[ %S accounting report 会计报告
@@# ^G8+l Accounting Services Branch [Treasury] 会计事务部〔库务署〕
va:5pvt2& Accounting Society of China 中国会计学会
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m accounting statement 会计报表
f]qP xRw accounting system 会计制度；会计系统
{3i.U028] accounting transaction 会计事项；帐务交易
0AZ Vc accounting treatment 会计处理
`$AX!,<!G accounting year 会计年度
H CZ#7 Z accretion 增值；添加
G 9 ;X=c accrual 应计项目；应累算数目
\{\*h /m accrual basis 应计制；权责发生制
MIsjTKE accrual basis accounting 应计制会计；权责发生制会计
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b`D accrue 应累算；应计
"S,,Bj L accrued benefit 应累算利益
>j4;{r+eQw accrued charges 应计费用
fx_7X15 accrued cumulative preference share dividend 应累算的累积优先股股息
H]H*Ouu["e accrued expenses 应累算费用
,?3r-b M accrued interest payable 应付利息；应计未付利息
P bj &l0C accrued interest receivable 应收利息；应计未收利息
-S"YEH9 accrued right 累算权益
,_!pUal accruing profit 应累算的利润
yr SmI)&% accumulated fiscal reserve 累积财政储备
Q = )$ accumulated profit 累积利润；滚存溢利
ey _3ah3x accumulated reserve 累积储备
,ZHIXylZ accumulation of surplus income 累积收益盈余
7YV}F9h4 acquired assets 既得资产
dAh&Z:86\ acquisition 收购；购置；取得
eBFsKOtu acquisition cost 购置成本
%|*t L7 acquisition expenses 购置费用
H!y1& acquisition of 100% interest 收购全部股权
_rdEur C6 acquisition of control 取得控制权
FMc$?m m acquisition of fixed assets 购置固定资产
I% ivY acquisition of shell “买壳”
}u5 / acquisition price 收购价
hbl:~O&a/ act of God 天灾
H{x'I@+ acting partner 执事合伙人
j_H9l ,V active market 买卖活跃的市场；交投畅旺的市场；旺市
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G- active partner 积极参与的合伙人
V8@VR`!' active trading 交投活跃
e4fh<0gX actual circulation 实际流通
2-s ,PQno^ actual cost 实际成本
6 6(|3D X actual expenditure 实际开支；实际支出
i+
]3J/J actual income 实际入息；实际收入；实际收益
*39Y1+=)$$ actual market 现货市场
SP?~i@H actual price 现货价；实际价格
x"9`w 42\r actual profit 实际利润
tBd-?+~7 actual quotation 实盘；实际价位；实际报价
0Dv r:]R actual year basis 按实际年度计算
dY5 m) ? actuals 实货
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&1_k:Z& actuarial investigation 精算调查
!nQ_ < actuarial principle 精算原则
P(a!I{A( actuarial report 精算师报告
mEeD[d MN Actuarial Society of Hong Kong 香港精算学会
K| %.mc s4 actuarial valuation 精算师估值
y-6k<RN actuary 精算师
Q'5]E{1<'n ad referendum agreement 暂定协议；有待覆核的协定
O`j1~o<{ ad valorem duty 从价税；按值征税
Lp.dF)C\ ad valorem duty system 从价税制
"Rr)1x7 ad valorem fee 从价费
Gf_ Je ad valorem tariff 从价关税
?41bZ$j additional allowance 额外免税额
|J-Osi additional amount for unexpired risk 未过期风险的额外款额
eS-akx^@ additional assessable profit 补加应评税利润
X
[IVK~D}z additional assessment 补加评税
/>Kd w additional commitment 额外承担
6hp>w{+ additional commitment vote 额外承担拨款
O_OgTa additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Q =9Ce@[ additional dependent parent allowance 供养父母额外免税额
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additional provision 额外拨款
', ~ additional stamp duty 附加印花税
#J~
additional tax 补加税罚款；补加税款
bWWZG l9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
fm]mqO adjudged bankrupt 被裁定破产
I!1|);li adjudicated bankrupt 裁定破产人
_zt)c! adjudication fee 裁定费；评定印花税额手续费；评估契据费
OIJNOu I adjudication of bankruptcy 裁定破产；宣告破产
{P')$f) adjudication of insolvency 裁定无力偿还债务
G%ytp=N adjusted actual 经调整的实数；调整后的实数
(SGX|,5X7 adjusted current assets 经调整的流动资产；调整后的流动资产
7IkNS adjusted figure 经调整的数字；调整后的数额
]Y111<Ja adjusted liabilities 经调整的负债；调整后的负债
W5cBT?V adjusted loss 经调整的亏损；调整后的亏损
R T`.S
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Jx@_OE_vp adjusted profit 经调整的利润；调整后的利润
f$1 &)1W[ adjusted surplus 经调整的盈余额；调整后的盈余额
[wOz<< adjusted value 经调整的价值；调整后的价值
CGw, RNV adjustment 调整；修订；理算〔保险〕
uJ-Q]yQ adjustment centre 调剂中心
A \ARjSdb adjustment lag 调整过程的时间差距；调整时差
e_=TkG1E6 adjustment mechanism 调整机制
StLFq6BO adjustment of loss 亏损调整
O{^8dwg adjustment process 调整过程；调整程序
D8X~qt/ adjustment range 调整幅度
^G(U@-0.. administered exchange rate 受管制汇率
D[/h7Ha Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
X'FDQoH administration expenses 行政费用
, /2&HZd administration fee 手续费；行政费
!=Sc po_ administration in bankruptcy 破产管理
Qe4O N3X! administration order 遗产管理令
Rax]svc administrator 管理人；遗产管理人
3qf?n5 "8 administrator of the estate 遗产管理人
41u iW, admission of debt 债项承认书
#mKF )W admission of proof 接纳债权证明
sbv2*fno5 advance 放贷款项；垫付款项；预支款项；预付款项
OFe-e(c1 advance account 暂支帐目；预付款帐户
f[}(E advance compensation 预付补偿金
&fofFVQnW advance from shareholder 股东垫款
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advance pending reimbursement 预支以待日后付还
qofD@\- advanced economy 先进经济体系
Ua hsX advancement 预付；预付财产
;n ,xu0/ advances warrant 垫款令
mqj]=F q* advancing 贷出
Mc,3j~i adverse balance 逆差
?_ 476A adverse exchange 逆汇
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Nv; advertisement addressed to shareholders 在报章刊登的致股东通告
r)S:-wP advice for collection 托收通知书
0:I[;Q t advice of drawing 提款通知书；汇票通知书
PH.g+u=v advice of payment 付款通知
H^ 'As;R Advisory Committee [Securities and Futures Commission]
n)|{tb^ 谘询委员会〔证券及期货事务监察委员会〕
FYs]I0}| Advisory Committee on Diversification 经济多元化谘询委员会
8;Zz25* affidavit 誓章；遗产申报誓章
hKnAWKb0 affidavit of no receipt 述明无收款的誓章
~Uw;6VXV1 affiliate 联号；联营公司；附属公司
y>^ FKN/ affiliated company 附属公司；联号；联营公司
rj K]zD9 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)E |{.K affordability 负担能力
H2lQ(Y+H African Development Bank [AfDB] 非洲开发银行
)Cu2xRr^` after-acquired property 事后取得的财产
f f&jR71E after-hours dealing 市后交易
-wa" &Q after-tax profit 税后盈利；税后利润；税后溢利
wKU9I[] agency agreement 代理协议
ig x~6G* agency expenses 代理机构的开支
fn#qcZv? agency fee 代理费
mUj_V#v Agency Law 《代理法》
PctXh, = agent 代理人；承销人
"7q!u,u agent of company 公司代理人
F[(ocxQZ3 agent's fee 代理人费；经纪费
s
Poh\n aggregate 总计；总数；总体数字
n&l(aRoyx aggregate amount 总款额；总额
?wP /l aggregate assets and liabilities 总体资产与负债
]!q>@b aggregate at constant price 按固定价格计算的总体数字
BItH0r7 aggregate demand 总需求
'B:8tv aggregate gross position 总持仓量
( /7b8)g aggregate limit 总限额
hCB re5 aggregate of salaries tax 合计薪俸税
&%]v0QK aggregate performance 总体表现；总体业绩
iC{(vL0P+ aggregate supply 总体供应
a8$ 4 aggregate surplus 总盈余
NX4G;+6 aggregate total 整体总额
''dS {nQs aggregate value 总值；合计价值
=MU(!` aggregated basis 合计基准
% 2wr%* h aggregated net chargeable income 合计应课税入息实额
H +' 6*akV aggregation 合并计算；合计；总和
]"/SU6#4: aggregation of incomes of husband and wife 夫妇入息合并计算
vBzUuX aggregation of property 财产的总和
B"YN+So agio 差价；贴水
nW)?cQ
I 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》
4< +f|(fIA Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
d Gglt Y 《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》
8WE@ X)e Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+T\<oj%}2 《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》
, wf:Fr Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Fr~\ZL 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5S<Rz) 1r agreement for a settlement 授产协议
#_eXybUV agreement for assignment 转让协议
E .%V 0} agreement for sale 售卖协议；买卖协议
b(oe^jeGz agreement for sale and purchase 买卖协议
N5c*#lHI agreement for the payment of interest 支付利息协议
4a0Ud !Qcs agreement for the repayment of money 还款协议
~&? 57Sw*m agreement of reinsurance 再保险协议
2vTO>* t Agricultural Bank of China 中国农业银行
Xdi<V_!BC- air passenger departure tax 飞机乘客离境税
qV9}N-sS Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
NH;e |8 airport tax 机场税
\ ZM5J alcohol duty 酒精税
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alienation 让与；让渡；转让
eC"k-a8j+ alimony 生活费；赡养费
up{0ehr All Ordinaries Index [AOI] 所有普通股指数
denxcDFu/~ all risks 全险；综合险
{#st>%i All Sales Record for Stock Market 《股票市场成交报告》
jzJQ/ZFS Allied Capital Resources Limited 新联财务有限公司
Gphy8~eS all-items index [Consumer Price Index] 总指数〔消费物价指数〕
n }b{u@$ allocation letter 拨款信件
^k*%`iQ allocation of fund 分配款项；预留款项
R#3zGWr~ allocation of profit 利润分配；溢利分配
lz!(OO,g allocation warrant 拨款令
6cd!;Ca allotment 分配；配股
ftvu 69f
allotment notice 股份配售通知；配股通知
?wu@+ allotment of shares 股份分配
@0] w !q allowable 可获宽免；免税的
2Z(t/Zp> allowable business loss 可扣除的营业亏损
X- tw) allowable expenses 可扣税的支出
veu X />! allowance 免税额；津贴；备抵；准备金
Ni8% K6]z allowance for debts 债项的免税额
4[i 3ckFT, allowance for depreciation by wear and tear 耗损折旧免税额
9N `WT= allowance for funeral expenses 殡殓费的免税额
;vneeW4| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ep~+]7\ allowance for repairs and outgoings 修葺及支出方面的免税额
@ <3E `j'p allowance to debtor 给债务人的津贴
L[ZS17 ;* alteration of capital 资本更改
+m]-) alternate trustee 候补受托人
'<3h8\" amalgamation 合并
O&MH5^I ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
whYk"N ambit of charges 征税范围；收费范围
wK0x\V6dJ amended valuation 经修订的估值
b }fC'
h American Commodities Exchange 美国商品交易所
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American Express Bank Limited 美国运通银行
>| , <9z`D American Stock Exchange 美国证券交易所
W/\pqH amortization 摊销
)H @<A93 amount due from banks 存放银行同业的款项
<jh7G amount due from banks abroad 存放海外银行同业的款项
-.r" |\1X amount due from holding companies 控股公司欠款
TFG?
EO amount due from local banks 存放本港银行同业的款项
D_?Tj amount due to banks 银行同业的存款
ZR
-RzT1 amount due to banks abroad 海外银行同业的存款
u(FO SmNkN amount due to holding companies 控股公司存款
&a4FGzR# amount due to local banks 本港银行同业的存款
`-%dHvB^R amount due to outport banks 外埠银行同业的存款
Cu5_OJ amount for note issue 发行纸币的款额
cpl Ny?UIC amount of bond 担保契据的款额
Ux1j +}y amount of consideration 代价款额
-8l(eDm"m amount of contribution 供款数额
q_6lD~~q^ amount of indebtedness 负债款额
sZ~03QvkT amount of principal of the loan 贷款本金额
|||m5(`S amount of rates chargeable 应征差饷数额
VXi U5n^ amount of share capital 股本额
)sW!s3>S > amount of sums assured 承保款额
pfu"vo(t_ amount of variation 变动幅度
|{(JUXo6K amount of vote 拨款数额
GZWqP M4S\ amount payable 应付款额
Zo-,TKgY' amount receivable 应收款额
@sG*u >
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
t{ yj`Vg analysis 分析
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7 ancillary risk 附属风险
z6 }p4 annual account 周年帐目；周年帐目报表；年度决算；年结
p7 !y# annual accounting date 年结日期
dH.Fb/7f annual allowance 每年免税额；年积金；年度津贴；年津
G62;p # annual balance 年度余额
b l&9 O annual disposable income 每年可动用收入
hxj\ annual estimates 周年预算
45n.%*, annual fee 年费
)5n0P
Zi annual general meeting 周年大会
:!l.ze{F annual growth rate 年增率；每年增长率
}cI-]|)|2 annual long-term supplement 长期个案每年补助金
vs$h&o>| annual pensionable emolument 可供计算退休金的年薪
qLN\>Z,3; annual report 年报
sxA]o| Annual Report on the Consumer Price Index 《消费物价指数年报》
Go1 xyd:k annual return 周年报表；周年申报表；每年报税表格
;zze.kb&F
Annual Return Rules 《周年报表规则》
c7{s'ifG annual review of consumer prices 每年消费物价回顾
n-SO201[* annual roll-forward basis 逐年延展方式
BriL ^] annual salary 年薪
rz,,ku4qt annual statement 年度报表；年度决算表
8\9W:D@"x 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
ks sRwe%>; annuitant 年金受益人
u $ [&'D 6 annuity 年金
lAA&#-#YG annuity contract 年金合约
Ip`1Wv_ annuity on human life 人寿年金
5x| $q kI antecedent debt 先前的债项
p#Po? ante-dated cheque 倒填日期支票
Q=d:Yz":S anticipated expenditure 预期开支
eaN fCXHDN anticipated net profit 预期纯利
wEl7mg ! anticipated revenue 预期收入
k>Fw2!mA^ anti-inflation measure 反通货膨胀措施
*z6A ~U anti-inflationary stance 反通货膨胀立场
U+#^>}wc apparent deficit 表面赤字
4"Qb ^y apparent financial solvency 表面偿债能力
Yr~wsE/ apparent partner 表面合伙人
JL!^R_b&c application for personal assessment 个人入息课税申请书
\ D' mo application of fund 资金应用
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"Wh4>C application to release as liquidator and to destruct the books of accounts and documents
N%'(8%; 申请免除清盘人职务及毁灭帐簿与文件
[kpQ:'P3 appointed actuary 委任精算师
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C*. appointed auditor 委任核数师；委任审计师
6W appointed trustee 委任的受托人
s o1 appointer 委任人
sN-u?EiF8 apportioned pro rata 按比例分摊
KPDJ$,: apportionment 分配；分摊
{`k&Q +gY Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
d& L apportionment formula 分摊方程式
r_ +!3 apportionment of estate duty 遗产税的分摊
uH? 4d!G appraisal 估价；评估
N.+A-[7,W appreciable growth 可观增长
x^_c4,i) appreciable impact 显着影响
a!4 p$pR appreciable increase 可观增长
= 03G~7B> appreciation 增值；升值
1u5^a^O(| appreciation against other currencies 相对其他货币升值
y${`W94 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-hfkF+=U' appreciation tax 增值税
%scIZCrI~ appropriation 拨款；拨用；拨付
mXhC-8P appropriation account 拨款帐目
A@?-"=h} Appropriation Bill 拨款法案
p<h( appropriation-in-aid system 补助拨款办法
r QNm2h approved assets 核准资产
+~YoP> approved basket stock 认可一篮子证券
2M q@5n approved budget 核准预算
_t;^\"\ approved charitable donation 认可慈善捐款
z>0$SBQ- approved charitable institution 认可慈善机构
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!$XXA` approved currency 核准货币；认可货币
}@jJv|| approved estimates 核准预算
qhG2j; approved estimates of expenditure 核准开支预算
ReD]M@; approved overseas insurer 核准海外保险人
^K: :g) approved overseas trust company 核准海外信托公司
^\ln8!; approved pooled investment fund 核准汇集投资基金
]8OmYU%6V approved provident fund scheme 认可公积金计划
h+!R)q8M approved provision 核准拨款
wj0_ X;L approved redeemable share 核准可赎回股份
LjEMs\P\ approved regional stock 认可地区性证券
k,'M mAz approved retirement scheme 认可退休金计划
<\uDt bK approved subordinated loan 核准附属贷款
k:iy()n[ arbitrage 套戥；套汇；套利
ollVg/z arbitrageur 套戥者；套汇者
!mWm@ }Ujg arbitrary amount 临时款项
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arrangement 措施；安排；协定
7LM&3mA< arrears 欠款
iD%a ;] arrears of pay 欠付薪酬
TG8 U=9qt arrears of revenue 逾期未收税款；逾期未收的帐项
vfj{j=
G articles of association 组织章程；组织细则；组织章程细则
<h +@;/v: Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
jA2%kX\6// ascertainment of profit 确定利润
tI^[|@, "Asia Clear" “亚洲结算系统”
pRxVsOb Asia Commercial Bank Ltd. 亚洲商业银行有限公司
FIAmAZH}_ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Isvb;VT9L Asian Development Fund [ADF] 亚洲发展基金
pbqk Asian dollar bond 亚洲美元债券
T*Ge67 Asian dollar market 亚洲美元市场
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=Q*|L-g Asian dollar rate 亚洲美元利率
9 `bLQd Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
-OmpUv-O" Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Ktt(l-e + asked price 沽盘；喊价；索价；卖方报价
)+Z.J]$O- assessable income 应评税入息
b&QI#w assessable loss 应评税亏损
+\dKe[j{g assessable profit 应评税利润
C2zKt /)A assessable value 应评税值
FYu30 assessed profit 估定利润
wx BZ+UP_ assessed value 经评估价值
xzfugW assessment 评税；评定；估价；评税单
XV4aR3n{Q assessment number 评税编号；估价编号
}X=c|]6i^ assessment of additional tax 补加税评税
#PPHxh*S assessment of performance 业绩评估；实绩评价
w8 N1-D42 Assessor 评税主任
Y `$\o asset price bubbles 资产价格泡沫
50A\Y)i_mZ asset-backed securities 具资产保证的证券
0wSy[z4V assets accretion 资产增值
&;r'JIp assets and liabilities 资产与负债
*qLk '< assets betterment statement 资产递增表；资产改进表
~ Al3Dv9x assets lending 实物放款；有抵押贷款
}wBpBw2J assets of the company passing on the death 死者去世时转移的公司资产
huyfo1( assets pledged as security for liabilities 用作负债抵押的资产
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81V assets portfolio 资产投资组合
cD!E.2[ assets price 资产价格
c05-1 assets quality 资产质素
_*{Lha assets realization 资产变现
YwZx{%f assets refinancing arrangement 资产再集资安排
^5?|Dj assets securitization 资产证券化
z%JN| 5 assets situated outside Hong Kong 在香港以外地方的资产
YSfJUB!I assets stripping 削减资产；拆卖资产
o@[o6.B< assets value 资产值
}.WO=IZ assignee 承让人
=(P $P assignment 转让；转让书；转让契
v_v>gPl, assignment of interest 权益转让
&
@_PY assignment of letters patent and trade mark 专利证书及商标转让
Ku uiU=
(L assignment of property 物业转让；物业转让书
xI#rnx* assignment right 转让权
p15dbr1 assignor 转让人
(n2_HePE associate 有联系的人；有关连人士；相联者；合伙人；联系人
3,*A VcQA Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
vd$>nJ" associate member 附属会员
4m=0e associated body corporate 相联法人团体
m MWhUr associated company 相联公司；联属公司
7Lj:m.0O^ associated corporation 相联法团
n ;vZY Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9jx>&MnWs 公认会计师公会〔英国〕
9 &C8c\Y Association of Futures Exchange Brokers 香港期货经纪协会
z?kE((Ey Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$nIE;id k association of underwriters 承保人组织
)"{}L.gC6 assumption of control 接管
}vgM$ o assurance 担保；保险；转易；转易书
s[/d}S@ > assurance of interest 权益的转易
:M`~9MCRf at 19XX price 按一九ＸＸ年价格计算
* } Z at a discount 按赔价计算；按贴水价格计算；打折扣
" s_S!;w@ at a premium 按溢价计算；按升水价格计算
<HS{A$] at call 通知付款；按通知
=`N 0 at constant market price 按固定市价计算
U#w0 E G at constant price 按固定价格计算
3A~<|<}t at cost 按成本计算
K&gE4;> at current market price 按当时市价计算；按现时市价计算
$ 83Qd at current price 按当时价格计算；按现时价格计算
/P46k4M1U at factor cost 按要素成本计算；按生产要素成本计算
Qz2jV at money-of-the-day price 按付款当日价格计算
jeA2y jAC at or better 按指定或较佳价位〔买卖指令〕
C{G=Y[?oc at par 按面值计算；平价
-{z[.v.p at sight 见票即付
=JP Y{'V O at the close 按收市盘
on5\rY<I:@ at the opening 按开市盘
{9j0k`A attestation 见证；见证条款
x5;D'Y t"| at-the-money option 平价期权
Q?([# attorney 受权人；受托代表人
Eg2jexl attornment 新拥有人承认书
4 CiRh attributable profit 可归属利润
/!6 VP | attributable share value 可归属股份价值
H0 t#J Auckland Stock Exchange 奥克兰证券交易所
-=UvOzw auction 拍卖
K9VP@[zbJ auctioneer 拍卖商
CQ Ei(ty audit 审计；核数
10r!p: D Audit Commission 审计署
**Akp V) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
y OXEP 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〕
V,[[# a)y audit review 帐目审查
i*&b@.7N Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*&h]PhY audited account 审计帐目；经审计的帐目
ft0d5n!ui4 audited annual account 经审计的周年帐目
! mwMSkkq audited balance sheet 经审计的资产负债表
b`DPlQHj auditor 核数师；核数主任；审计师
)u]=^ auditor's certificate 核数师证明书；审计师证明书
zJUT<%[U auditor's report 核数师报告；审计师报告
$`vXI%|. Aussie bond 澳元债券
m@L> 6;* austerity budget 紧缩预算
If 'N0^'W Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
1E4`&? Australia All Ordinaries Index 澳洲所有普通股票指数
GN5* Australian Dollar [AUD] 澳元
S?D]P'< Australian Options Market 澳大利亚期权市场
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3Z8vq Australian Securities Commission 澳洲证券事务监察委员会
E0!0 uSg& Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^ AZv4H*~ Australian Stock Exchange 澳大利亚证券交易所
P-yVc2YH Austrian Schilling [ATS] 奥地利先令
=dQF}-{! authentication 认证；鉴证
P9S)7&+DL authority to purchase 委托购买证；委购书
gd 7! +6 authorization 认可；核准；授权；授权书
~qTChCXP authorization by direction 指示授权
ka(3ONbG authorization by instruction 指令授权
={6vShG)m authorization by warrant 令状授权
.+u r+ " i authorization of unit trust 单位信托的认可
2'Kh>c2 authorized agent 指定代理人
qM 3(OvCt authorized capital 法定资本
)`gxaT>&l authorized clerk 出市员
`m"K_\w=/ authorized dealer 认可交易商
oGbh * authorized financial institution 认可财务机构
"dYT>w authorized fund 认可基金
YETGq- authorized fund house 获授权的基金公司；认可基金公司
W! =ur,F+ authorized institution 认可机构
U Q)^`Zj authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5dX0C authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
7<2^8 ` authorized insurer 获授权保险人；获认可承保人
*`Ge8?qC authorized investment 特准投资项目
*lheF>^ authorized person 获授权人
NNJQDkO-I authorized representative 获授权代表
{D,-
Whi authorized share capital 法定股本
C9FAX$$^(Y automated quotation system 自动报价系统
<5h}\5#<j Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&&"+\^3 自动交易系统〔香港期货交易所有限公司〕
Y10 automatic adjustment mechanism 自动调整机制
.~^A!t automatic adjustment system 自动调整系统
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yXLaC\ Automatic Clearing House 自动票据交换所
~~ p )_ automatic exchange rates accumulation system 自动化汇率累集系统
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; Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
tv]9 n8v automatic teller machine [ATM] 自动柜员机
=*6H!b zX autopay 自动转帐
9Nz}'a;?> available assets 可用资产
cb. -AlqQ available fiscal reserve 现存财政储备
1n.F`%YG available profit 可用利润
&,,:pL[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
n-dC !t
average 平均；平均数；海损
Z` %^?My average basic salary 平均基本薪金
_tQM<~Y]u\ average consumer expenditure 平均消费开支；一般消费开支
G%}k_vi&q average cost 平均成本
.+lx}#-# average cost of land production 增辟土地平均成本
tTt}=hQpgX average daily turnover 平均每日成交额
c2Y\bKeN average daily wage rate 平均每日工资率
e%7 #e%1s average expenditure pattern 平均开支模式
|a'$v4dCF average growth rate 平均增长率
$HRl:KDdP~ average net fixed assets 固定资产平均净值
(~" #=fs.L average of relatives 相对价格平均数
U Z:z|a3 average price 平均价格
%h z5) average propensity to consume 平均消费倾向；一般消费倾向
3_{rXtT)' average propensity to save 平均储蓄倾向；一般储蓄倾向
usi3z9P>n average rate 平均率
#nj;F'O]( average revenue 平均收入；平均收益
mMCd average stock 平均库存；平均存货
ScT{Tb]9bt average yearly rent 平均年租
PHH,vO[eO avoidance of double taxation 避免双重课税
md/h\o& avoidance of tax 避税
