A:
%87D(h!.I4 A share Ａ股；甲类股份
BNi6I\wa abatement of tax 减税；减扣免税额
7Z%EXDm4/c ABN AMRO Bank N.V. 荷兰银行
}_Y&kaM above-the-line expenditure 线上项目支出；经常预算支出
~5`p/.L)ZD above-the-line receipt 线上项目收入；经常预算收入
vge4&H3a & ABSA Asia Limited 南非联合亚洲有限公司
stGk*\>U' absolute change 绝对数值变更
?R-4uG[( absolute expenditure 实际开支
bd|ZhRsL absolute guideline figure 绝对准则数字
N;Hoi8W absolute interest 绝对权益
>A&D/k MO absolute order of discharge 绝对破产解除令
@}9*rWJIE absolute profit margin 绝对利润幅度
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$j"'K absolute value 实值；绝对值
0\tV@ 6p2= absolutely vested interest 绝对既得权益
% !P^ se absorbed cost 已吸收成本；已分摊成本
rtM29~c> @ absorption 吸收；分摊；合并
)M3} 6^ s] absorption rate 吸收率；摊配率；分摊率
f2h `bO ACB Finance Limited 亚洲商业财务有限公司
Ln-UN$2~F acceptable form of reciprocity 合理的互惠条件
M2Q*#U>6r acceptable rate 适当利率；适当汇率
oZ]^zzoEcg acceptance agreement 承兑协议
v7-z<'?s~ acceptance for honour 参加承兑
$-^
;Jl acceptor 承兑人；接受人；受票人
A-"2 sp*t acceptor for honour 参加承兑人
VT ikLuH accident insurance 意外保险
YQ? "~[mL Accident Insurance Association of Hong Kong 香港意外保险公会
ycD.X" accident insurance scheme 意外保险计划
j(aok5:e accident year basis 意外年度基准
e^!>W %.7Z accommodation 通融；贷款
FYBW3y+AF& accommodation bill 通融票据；空头票据
% 9 Jx| accommodation party 汇票代发人
>wSrllmj@ account balance 帐户余额；帐户结余
! 2=m
|, account book 帐簿
]?p 9)d=%< account collected in advance 预收款项
MS5X#B account current book 往来帐簿
(#e,tu account of after-acquired property 事后取得的财产报告
7a0T] account of defaulter 拖欠帐目
]g] ]\hS account payable 应付帐款
}BYs.$7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
. E8G j'yO account receivable 应收帐款
hqDnmzG account receivable report 应收帐款报表
Mi^/`1 account statement 结单；帐单；会计财务报表
m>FP&~2 account title 帐户名称；会计科目
+HDfEo T accountant's report 会计师报告
$I0&I[_LzK Accountant's Report Rules 会计师报告规则
M4H~]Ftn accounting and auditing procedure 会计与审计程序；会计与核数程序
JnE\z*NB Accounting Arrangements 《会计安排》
y.>1 r7 accounting basis 会计基础
Z\[6 'R4.# accounting by Official Receiver 破产管理署署长呈交的帐目
P>}OwW Accounting Circular 《会计通告》
bU4l|i;j accounting class 会计类别
Z Jgy!)1n accounting date 记帐日期；会计结算日期
'_q&~M{ accounting for money 款项核算
`8 Ann~Z|k Accounting Officer 会计主任
PAD&sTjE* accounting period 会计报告期；会计期
Q]1s*P accounting policy 会计政策；会计方针
K cu*Z accounting practice 会计惯例
F+ <e9[ accounting principle 会计准则
sgLw,WZ: accounting record 会计记录
1[]
9EJ accounting report 会计报告
QnJd}(yN Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#fVk;]u`[3 Accounting Society of China 中国会计学会
Hb&C; lk accounting statement 会计报表
*-eDU T|O accounting system 会计制度；会计系统
$V870
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Mni@@W accounting treatment 会计处理
T`$!/BlZ accounting year 会计年度
mXwDB)O{) accretion 增值；添加
50`=[l`V accrual 应计项目；应累算数目
zI7iZ"2a accrual basis 应计制；权责发生制
U m~DA accrual basis accounting 应计制会计；权责发生制会计
% ` \}# accrue 应累算；应计
pqF!1 accrued benefit 应累算利益
cj;k{ Moc accrued charges 应计费用
$Wn!vbL accrued cumulative preference share dividend 应累算的累积优先股股息
w#
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GT 5J` accrued interest payable 应付利息；应计未付利息
*<ILS Z accrued interest receivable 应收利息；应计未收利息
230ijq3Y G accrued right 累算权益
WSxE/C|[ accruing profit 应累算的利润
6s.>5}M!
accumulated fiscal reserve 累积财政储备
7`J= PG$A accumulated profit 累积利润；滚存溢利
^aI$97Li accumulated reserve 累积储备
45 B
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itmFZZh acquired assets 既得资产
b"JX6efnN acquisition 收购；购置；取得
h+DK
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XXg~eu? acquisition expenses 购置费用
4+B&/}FDLo acquisition of 100% interest 收购全部股权
_T.T[%-&= acquisition of control 取得控制权
;9;jUQ]MyG acquisition of fixed assets 购置固定资产
< 4 : %M acquisition of shell “买壳”
K+<F ,
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g1{2E<b 5 act of God 天灾
Lj ySO2 acting partner 执事合伙人
kInU,/R* active market 买卖活跃的市场；交投畅旺的市场；旺市
m;cg X#k5 active partner 积极参与的合伙人
*@ eZt*_ active trading 交投活跃
bH}?DMq]O actual circulation 实际流通
XK{K FB- actual cost 实际成本
-uei nd] actual expenditure 实际开支；实际支出
bLSUF`-z actual income 实际入息；实际收入；实际收益
{k uC+~R actual market 现货市场
3~EPX`#[W actual price 现货价；实际价格
y=&^=Z h[ actual profit 实际利润
LI9
Uc\ actual quotation 实盘；实际价位；实际报价
\Lg{GN. actual year basis 按实际年度计算
c[+uwO~ actuals 实货
|>/m{L[ actuarial investigation 精算调查
kYZj^ tR actuarial principle 精算原则
CHckmCgf4 actuarial report 精算师报告
AOM@~qyc
Actuarial Society of Hong Kong 香港精算学会
3S"kw actuarial valuation 精算师估值
a v"dJ m actuary 精算师
| t6 :4'] ad referendum agreement 暂定协议；有待覆核的协定
z7!@^! r ad valorem duty 从价税；按值征税
UM}MK ad valorem duty system 从价税制
2O(= 2X ad valorem fee 从价费
z9
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,zO v-pH additional allowance 额外免税额
D+ xPd< additional amount for unexpired risk 未过期风险的额外款额
} k0B additional assessable profit 补加应评税利润
bScW<DZJ- additional assessment 补加评税
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Bs eI additional commitment 额外承担
WelB"L additional commitment vote 额外承担拨款
bL2b^UB~% additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
-Mzm~@_s] additional dependent parent allowance 供养父母额外免税额
,In}be$: additional provision 额外拨款
[j 'lB additional stamp duty 附加印花税
(5GjtFojY| additional tax 补加税罚款；补加税款
" +A8w Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
om{aws; adjudged bankrupt 被裁定破产
o&RNpP* adjudicated bankrupt 裁定破产人
A5^tus /y adjudication fee 裁定费；评定印花税额手续费；评估契据费
E*s8 nQ" adjudication of bankruptcy 裁定破产；宣告破产
c,Yd#nokC adjudication of insolvency 裁定无力偿还债务
jm0v=m7 adjusted actual 经调整的实数；调整后的实数
@a}\]REn adjusted current assets 经调整的流动资产；调整后的流动资产
;<H\{w@D adjusted figure 经调整的数字；调整后的数额
ki ?ETC adjusted liabilities 经调整的负债；调整后的负债
9 +!"[ adjusted loss 经调整的亏损；调整后的亏损
u}|+p + 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
{-l:F2i adjusted profit 经调整的利润；调整后的利润
$O9,Gvnxx adjusted surplus 经调整的盈余额；调整后的盈余额
FvVM}l' adjusted value 经调整的价值；调整后的价值
Rg7~?b- adjustment 调整；修订；理算〔保险〕
$H "(]>~ adjustment centre 调剂中心
Xcb'qU!2-^ adjustment lag 调整过程的时间差距；调整时差
{YIf rM adjustment mechanism 调整机制
2h#_n'DV adjustment of loss 亏损调整
.$zo_~ mR adjustment process 调整过程；调整程序
m`xzvg adjustment range 调整幅度
evlz R/ administered exchange rate 受管制汇率
uF\ ;m. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
XXy &1C administration expenses 行政费用
m^KK
#Hw/` administration fee 手续费；行政费
2`pg0ciX ( administration in bankruptcy 破产管理
MX s]3M administration order 遗产管理令
I` q " administrator 管理人；遗产管理人
6]fz;\DgP administrator of the estate 遗产管理人
.&rL>A2U admission of debt 债项承认书
N4u-tlA admission of proof 接纳债权证明
h 6juX'V advance 放贷款项；垫付款项；预支款项；预付款项
;o W ak`]f advance account 暂支帐目；预付款帐户
C!^[d advance compensation 预付补偿金
l~ZIv advance from shareholder 股东垫款
Ja{ [T advance pending reimbursement 预支以待日后付还
fBnlB_}e advanced economy 先进经济体系
u5A$VRMN advancement 预付；预付财产
K2D,
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=6xxZy[ advancing 贷出
wY*tq{7 adverse balance 逆差
aK]H(F 2# adverse exchange 逆汇
"p"~fN
/I9 advertisement addressed to shareholders 在报章刊登的致股东通告
lx&;?QQ advice for collection 托收通知书
\s_`ZEB advice of drawing 提款通知书；汇票通知书
G$E+qk
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}5=tUfh)]' Advisory Committee [Securities and Futures Commission]
li&&[=6A 谘询委员会〔证券及期货事务监察委员会〕
)BmO[AiOM Advisory Committee on Diversification 经济多元化谘询委员会
p* tAwl affidavit 誓章；遗产申报誓章
6MmkEU z affidavit of no receipt 述明无收款的誓章
5^Ps(8VbS affiliate 联号；联营公司；附属公司
_e$T'*q affiliated company 附属公司；联号；联营公司
q]wP^;\Jl affirmation [estate duty] 非宗教式宣誓〔遗产税〕
`Zd\d:Wyv affordability 负担能力
gJ?Vk<hp African Development Bank [AfDB] 非洲开发银行
M"E7= J after-acquired property 事后取得的财产
o Np(GQ@0 after-hours dealing 市后交易
Z?) =4| after-tax profit 税后盈利；税后利润；税后溢利
MXrh[QCU) agency agreement 代理协议
7
|Q;E|=-Y agency expenses 代理机构的开支
LIfYpn6 agency fee 代理费
R_B`dP<"~Y Agency Law 《代理法》
,o s M|!, agent 代理人；承销人
66|$X, agent of company 公司代理人
6Jd.Eg ~A7 agent's fee 代理人费；经纪费
17+2`@vJgM aggregate 总计；总数；总体数字
\pVWYx aggregate amount 总款额；总额
yc.9CTxx aggregate assets and liabilities 总体资产与负债
18o5Gs;yx aggregate at constant price 按固定价格计算的总体数字
'L8B"5|> aggregate demand 总需求
/7uA f{ aggregate gross position 总持仓量
a
G\ aggregate limit 总限额
2)(ynrCe aggregate of salaries tax 合计薪俸税
Y *n[*N aggregate performance 总体表现；总体业绩
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$9eK@ aggregate supply 总体供应
*#7]PA Qw aggregate surplus 总盈余
UBM :.*wN aggregate total 整体总额
> rid3~ aggregate value 总值；合计价值
?VR:e7|tU aggregated basis 合计基准
R 3@luT] aggregated net chargeable income 合计应课税入息实额
VTJ xVYE aggregation 合并计算；合计；总和
Q$8K-5U% aggregation of incomes of husband and wife 夫妇入息合并计算
i]}`e>fF aggregation of property 财产的总和
]OLe&VRix agio 差价；贴水
YOQ>A*@4 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
;CLOZ{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
' ;3#t(J; 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
!b8.XGo Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/eY}0q% 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
:bu]gj4e Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
><H*T{
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U flS` agreement for a settlement 授产协议
s| IC;C| agreement for assignment 转让协议
Ms14]M[\ agreement for sale 售卖协议；买卖协议
4Bk9d\z agreement for sale and purchase 买卖协议
2dnyIgi agreement for the payment of interest 支付利息协议
'yNS(Bg= agreement for the repayment of money 还款协议
Zx 5Ue#I agreement of reinsurance 再保险协议
F-PQ`@ZNW Agricultural Bank of China 中国农业银行
-;j
' =? air passenger departure tax 飞机乘客离境税
m.w.h^f$& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
y8 $I= airport tax 机场税
Sq[LwJ alcohol duty 酒精税
cA{7*=G? alienation 让与；让渡；转让
J1 "16Uu alimony 生活费；赡养费
wAF<_NG# All Ordinaries Index [AOI] 所有普通股指数
J3c8WS{: all risks 全险；综合险
Zce /& All Sales Record for Stock Market 《股票市场成交报告》
l'twy$V4|~ Allied Capital Resources Limited 新联财务有限公司
f8S! FGiNc all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;%!]C0 ? allocation letter 拨款信件
$HP<C>^Z8 allocation of fund 分配款项；预留款项
]La~Bh6;m allocation of profit 利润分配；溢利分配
Xhp={p ; allocation warrant 拨款令
^~7ou A allotment 分配；配股
B3'-: allotment notice 股份配售通知；配股通知
PdSYF JM allotment of shares 股份分配
Z \>mAtm allowable 可获宽免；免税的
?<STl-]& allowable business loss 可扣除的营业亏损
# TPS? +( allowable expenses 可扣税的支出
3NSX(gC% allowance 免税额；津贴；备抵；准备金
Z ~v-@ allowance for debts 债项的免税额
XU|>SOR@z allowance for depreciation by wear and tear 耗损折旧免税额
~ TYpq;rq allowance for funeral expenses 殡殓费的免税额
)<[)7` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
[^0 S#,L allowance for repairs and outgoings 修葺及支出方面的免税额
m a Ot/- allowance to debtor 给债务人的津贴
T_ Cj=>L alteration of capital 资本更改
raJv$P alternate trustee 候补受托人
SSysOeD+ amalgamation 合并
U o[\1) ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'w?}~D.y
ambit of charges 征税范围；收费范围
5F$~ZDu amended valuation 经修订的估值
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oML]nP American Commodities Exchange 美国商品交易所
F}c}I8Ao American Express Bank Limited 美国运通银行
/q5!p0fH* American Stock Exchange 美国证券交易所
): 7mK03J amortization 摊销
x &*2R#Ai amount due from banks 存放银行同业的款项
f f5 e]^, amount due from banks abroad 存放海外银行同业的款项
hj,y l& amount due from holding companies 控股公司欠款
Y+ !z]S/x amount due from local banks 存放本港银行同业的款项
i)=
\-C amount due to banks 银行同业的存款
v@Qfx V2 amount due to banks abroad 海外银行同业的存款
HcCT =x7: amount due to holding companies 控股公司存款
Ot;)z f t amount due to local banks 本港银行同业的存款
/@Ec[4^=!. amount due to outport banks 外埠银行同业的存款
D\^\_r): amount for note issue 发行纸币的款额
`rb}"V+ amount of bond 担保契据的款额
fVz0H1\J& amount of consideration 代价款额
7UsU03 amount of contribution 供款数额
#j4RX:T*[ amount of indebtedness 负债款额
&vN^ *:Q amount of principal of the loan 贷款本金额
S#*aB2ZS amount of rates chargeable 应征差饷数额
N"A`tc5& amount of share capital 股本额
X=jHH=</ amount of sums assured 承保款额
<op|yh3Jkk amount of variation 变动幅度
kK/( [! amount of vote 拨款数额
dO4J f9) amount payable 应付款额
`y$@z T?j amount receivable 应收款额
szG Gw Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-lS(W^r4 analysis 分析
Z $Fm73 ancillary risk 附属风险
`X%Qt ~ annual account 周年帐目；周年帐目报表；年度决算；年结
`J %35 annual accounting date 年结日期
AmB*4p5b annual allowance 每年免税额；年积金；年度津贴；年津
WSbD."p< annual balance 年度余额
[oOV@GE annual disposable income 每年可动用收入
9QHV%% annual estimates 周年预算
N#GMvU#R annual fee 年费
DLPg0>;jl annual general meeting 周年大会
)6{,y{ 5! annual growth rate 年增率；每年增长率
x9\]C' *sO annual long-term supplement 长期个案每年补助金
=@ ! s[ annual pensionable emolument 可供计算退休金的年薪
H1r8n$h annual report 年报
+}iuTqu5 Annual Report on the Consumer Price Index 《消费物价指数年报》
;s?,QvE{r# annual return 周年报表；周年申报表；每年报税表格
tH V+#3h Annual Return Rules 《周年报表规则》
f&!{o= annual review of consumer prices 每年消费物价回顾
,"5][RsOn annual roll-forward basis 逐年延展方式
RMlx[n sq annual salary 年薪
LwcAF g| annual statement 年度报表；年度决算表
1!;4I@W(I) Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
7X <# annuitant 年金受益人
Y'yGhpT~ annuity 年金
+NT C!/ annuity contract 年金合约
M8${&&[; annuity on human life 人寿年金
3;F up4!4} antecedent debt 先前的债项
` >[Offhd ante-dated cheque 倒填日期支票
$l_\9J913 anticipated expenditure 预期开支
_ ( $U\FW anticipated net profit 预期纯利
7{p6&xXx anticipated revenue 预期收入
~p
x2kHZ anti-inflation measure 反通货膨胀措施
L [tq@[(IJ anti-inflationary stance 反通货膨胀立场
lX64IvG8+o apparent deficit 表面赤字
AP yH.] mQ apparent financial solvency 表面偿债能力
H18pVh apparent partner 表面合伙人
t**MthnW application for personal assessment 个人入息课税申请书
5%"sv+iO application of fund 资金应用
%ZX3:2 application to release as liquidator and to destruct the books of accounts and documents
Ge1"+:tbJ 申请免除清盘人职务及毁灭帐簿与文件
~cSE 9ul appointed actuary 委任精算师
k,61Va appointed auditor 委任核数师；委任审计师
6*:U1{Gl) appointed trustee 委任的受托人
Pr3>}4M appointer 委任人
> ,x``- apportioned pro rata 按比例分摊
lJt?0;gn apportionment 分配；分摊
WmuYHE U Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Bi7&yS5V apportionment formula 分摊方程式
QBjvbWoIG( apportionment of estate duty 遗产税的分摊
(Q"~bP{F appraisal 估价；评估
EzU3'x appreciable growth 可观增长
vf-8DB appreciable impact 显着影响
4 wPP/` appreciable increase 可观增长
fvRqt)K s appreciation 增值；升值
H^+Znmo appreciation against other currencies 相对其他货币升值
e1 7]{6y appreciation of the exchange value of Hong Kong dollar 港元汇值上升
x#fv<Cj4 appreciation tax 增值税
''}2JJU{ appropriation 拨款；拨用；拨付
v G~JK[ appropriation account 拨款帐目
WNSEc% Appropriation Bill 拨款法案
J7wIA3.O appropriation-in-aid system 补助拨款办法
o\X|\nUk approved assets 核准资产
MH=Ld=i approved basket stock 认可一篮子证券
p. KT=dZT approved budget 核准预算
T:g%b @ approved charitable donation 认可慈善捐款
*d:$vaL approved charitable institution 认可慈善机构
d(C5i8d approved currency 核准货币；认可货币
e6Kyu* approved estimates 核准预算
+|qw >1J( approved estimates of expenditure 核准开支预算
PV-B<Y approved overseas insurer 核准海外保险人
=g?k`v p approved overseas trust company 核准海外信托公司
:XB^IyO-A approved pooled investment fund 核准汇集投资基金
aX?
tnDv approved provident fund scheme 认可公积金计划
W8M(@*
T approved provision 核准拨款
i4m P*RwC approved redeemable share 核准可赎回股份
JtxitF2 approved regional stock 认可地区性证券
ucFfx ar" approved retirement scheme 认可退休金计划
[`' K.-?# approved subordinated loan 核准附属贷款
w ,LB arbitrage 套戥；套汇；套利
c G { arbitrageur 套戥者；套汇者
tNljv >vI arbitrary amount 临时款项
aVp-Ps|r arrangement 措施；安排；协定
ZUS06# t} arrears 欠款
j-wKm_M#jX arrears of pay 欠付薪酬
rW+}3] !D/ arrears of revenue 逾期未收税款；逾期未收的帐项
+ aWcK6 articles of association 组织章程；组织细则；组织章程细则
`:W }yo<F Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
LeYI<a@n@$ ascertainment of profit 确定利润
:(;ho.zz "Asia Clear" “亚洲结算系统”
$Y8iT<nP Asia Commercial Bank Ltd. 亚洲商业银行有限公司
av~ kF Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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^:1i~:. Asian Development Fund [ADF] 亚洲发展基金
< (l`zLf4p Asian dollar bond 亚洲美元债券
YwZ ]J Asian dollar market 亚洲美元市场
0B"_St}3D Asian dollar rate 亚洲美元利率
w!OYH1ds]_ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
uCc 5) Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
S7b7zJ8A asked price 沽盘；喊价；索价；卖方报价
XV1XzG# C assessable income 应评税入息
`Dp4Z>|
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XW:%YTv assessable profit 应评税利润
BOv ^L?)*Z assessable value 应评税值
WQMoAPfqL assessed profit 估定利润
<4TF ]5 assessed value 经评估价值
b?:?" assessment 评税；评定；估价；评税单
G-'Cj iMu assessment number 评税编号；估价编号
izR#XeB m assessment of additional tax 补加税评税
nI/kX^Pd assessment of performance 业绩评估；实绩评价
-_bDbYL Assessor 评税主任
S7j U:CLJ asset price bubbles 资产价格泡沫
\zhCGDm1_ asset-backed securities 具资产保证的证券
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/2u assets accretion 资产增值
)*&61 assets and liabilities 资产与负债
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f>R assets betterment statement 资产递增表；资产改进表
e^U UR-K% assets lending 实物放款；有抵押贷款
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](/"=f assets of the company passing on the death 死者去世时转移的公司资产
'r rnTd c assets pledged as security for liabilities 用作负债抵押的资产
AI-ZZ6lzR assets portfolio 资产投资组合
fJ +4H4K assets price 资产价格
lXXWQ= assets quality 资产质素
YMj iJTl assets realization 资产变现
O$X^Ea7~ assets refinancing arrangement 资产再集资安排
l=C| 4@ assets securitization 资产证券化
zm#%]p80f assets situated outside Hong Kong 在香港以外地方的资产
ld#YXJ;P.k assets stripping 削减资产；拆卖资产
6O " y assets value 资产值
: :928y assignee 承让人
(&M,rW~Qxs assignment 转让；转让书；转让契
8F/z rPG assignment of interest 权益转让
{dlG3P='`f assignment of letters patent and trade mark 专利证书及商标转让
q><wzCnRu~ assignment of property 物业转让；物业转让书
'N`x@( assignment right 转让权
BwVq:)P/R assignor 转让人
vd/ BO associate 有联系的人；有关连人士；相联者；合伙人；联系人
8L[\(~Zf Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
czK}F/Sg ` associate member 附属会员
7A{Z1[7 associated body corporate 相联法人团体
seb/rxb associated company 相联公司；联属公司
(^m~UN2@~m associated corporation 相联法团
eF?jNO3 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
K6 ,d{n 公认会计师公会〔英国〕
!8tqYY?>@\ Association of Futures Exchange Brokers 香港期货经纪协会
VUD9ZyPw Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
QT4vjz+| association of underwriters 承保人组织
6t gq.XL^n assumption of control 接管
a!.Y@o5Ku assurance 担保；保险；转易；转易书
k=X)ax t1 assurance of interest 权益的转易
q[x|tO at 19XX price 按一九ＸＸ年价格计算
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_ at a discount 按赔价计算；按贴水价格计算；打折扣
3dgPP@7d$ at a premium 按溢价计算；按升水价格计算
KO N^ at call 通知付款；按通知
Rb0{W]opt+ at constant market price 按固定市价计算
1";s #Jq at constant price 按固定价格计算
<ka zV<" at cost 按成本计算
xPJ @!ks9 at current market price 按当时市价计算；按现时市价计算
10_ >EY` at current price 按当时价格计算；按现时价格计算
sTvw@o * at factor cost 按要素成本计算；按生产要素成本计算
uEkGo5 at money-of-the-day price 按付款当日价格计算
;aH3{TS at or better 按指定或较佳价位〔买卖指令〕
2#Qw at par 按面值计算；平价
W+Ou%uv} S at sight 见票即付
:\^jIKvZ at the close 按收市盘
e @PY(#ru at the opening 按开市盘
u ^M'[<{ attestation 见证；见证条款
7gREcL 2 at-the-money option 平价期权
@B! gxW\C attorney 受权人；受托代表人
>^g\s]c[ attornment 新拥有人承认书
zek>]l`! attributable profit 可归属利润
Yw\lNhoPS attributable share value 可归属股份价值
^~s!*T)\ Auckland Stock Exchange 奥克兰证券交易所
H- eHX3c7 auction 拍卖
NleMZ auctioneer 拍卖商
9 $^b^It audit 审计；核数
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[.;_ Audit Commission 审计署
$ )6x3&]P Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
7_J0[ C!G 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〕
}/jWa |)f audit review 帐目审查
=+H,} Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
^ZFK:|Ju audited account 审计帐目；经审计的帐目
f,Am;:\ | audited annual account 经审计的周年帐目
s<5P sR audited balance sheet 经审计的资产负债表
ViU5l*n; auditor 核数师；核数主任；审计师
<:!:7 auditor's certificate 核数师证明书；审计师证明书
PmtXD6p3( auditor's report 核数师报告；审计师报告
Lc( eY{CY Aussie bond 澳元债券
[{zfI`6 austerity budget 紧缩预算
M3eFG@, Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
bQdu= s[ Australia All Ordinaries Index 澳洲所有普通股票指数
R pj{!Ia Australian Dollar [AUD] 澳元
N9~'\O$'7 Australian Options Market 澳大利亚期权市场
x#hSN|'" Australian Securities Commission 澳洲证券事务监察委员会
[J55%N;#1 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
TV/ EC#48 Australian Stock Exchange 澳大利亚证券交易所
>uFFTik Austrian Schilling [ATS] 奥地利先令
whFJ] authentication 认证；鉴证
4ZkaH(a1 authority to purchase 委托购买证；委购书
Xm<|m# authorization 认可；核准；授权；授权书
+]Ev authorization by direction 指示授权
DeI 3(o7 authorization by instruction 指令授权
u[nLrEnD authorization by warrant 令状授权
UYzNaw4/x authorization of unit trust 单位信托的认可
9zm2}6r4 authorized agent 指定代理人
QkYKm <b authorized capital 法定资本
NT Vaz. authorized clerk 出市员
cI-@nV authorized dealer 认可交易商
@Thrizh authorized financial institution 认可财务机构
Q'YakEv >= authorized fund 认可基金
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^z5 authorized fund house 获授权的基金公司；认可基金公司
u5Mg authorized institution 认可机构
uvi&! )x authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
g"\J iBb5 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
H(Y 1%@ authorized insurer 获授权保险人；获认可承保人
T=CJUla authorized investment 特准投资项目
_/YM@%d authorized person 获授权人
xl9S=^`= authorized representative 获授权代表
tjQ6[` authorized share capital 法定股本
dV
/Es automated quotation system 自动报价系统
nd w&F'.r Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>u]9(o7I 自动交易系统〔香港期货交易所有限公司〕
((M>To_l automatic adjustment mechanism 自动调整机制
fh` }~ aQ automatic adjustment system 自动调整系统
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G`|) Automatic Clearing House 自动票据交换所
V`G^Jyj automatic exchange rates accumulation system 自动化汇率累集系统
'=J|IN7WT Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
k7]4TIUD* automatic teller machine [ATM] 自动柜员机
7/iN`3Bz autopay 自动转帐
Yy,XKIq U available assets 可用资产
Bq,MTzxD available fiscal reserve 现存财政储备
"*:?m{w5 available profit 可用利润
.vd*~U" Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
%AA -G average 平均；平均数；海损
5Ha(i [d average basic salary 平均基本薪金
c= aZ[ average consumer expenditure 平均消费开支；一般消费开支
E&)o.l<h| average cost 平均成本
m ;wj|@cF average cost of land production 增辟土地平均成本
O\h%ZLjfO average daily turnover 平均每日成交额
#"C!-kS'= average daily wage rate 平均每日工资率
M|R\[
Zf average expenditure pattern 平均开支模式
3, J{! average growth rate 平均增长率
V;gC [7H average net fixed assets 固定资产平均净值
L1&` 3a?pL average of relatives 相对价格平均数
(0Jr<16si$ average price 平均价格
Pfd%[C/vdm average propensity to consume 平均消费倾向；一般消费倾向
&PX!'%X68h average propensity to save 平均储蓄倾向；一般储蓄倾向
. HAFKB; average rate 平均率
g"`jWSt7 Q average revenue 平均收入；平均收益
3N4kW[J2i average stock 平均库存；平均存货
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average yearly rent 平均年租
<RcB: h avoidance of double taxation 避免双重课税
-h=wLYl@0i avoidance of tax 避税
