A:
.*Z]0~ &| A share Ａ股；甲类股份
+hfl.OBy abatement of tax 减税；减扣免税额
`fH6E8N ABN AMRO Bank N.V. 荷兰银行
lyy i?/W% above-the-line expenditure 线上项目支出；经常预算支出
cG<?AR?wDT above-the-line receipt 线上项目收入；经常预算收入
GZ1>]HB>r^ ABSA Asia Limited 南非联合亚洲有限公司
^%nAx| 4xQ absolute change 绝对数值变更
IpWl;i`__ absolute expenditure 实际开支
o]vd xkU] absolute guideline figure 绝对准则数字
|G 1U $p absolute interest 绝对权益
fu`oDi absolute order of discharge 绝对破产解除令
QxK%ZaFZA absolute profit margin 绝对利润幅度
B`vV[w? absolute value 实值；绝对值
tNjrd}8s absolutely vested interest 绝对既得权益
1@am'#< absorbed cost 已吸收成本；已分摊成本
/N $T[ absorption 吸收；分摊；合并
rO C~U85 absorption rate 吸收率；摊配率；分摊率
Dbgw )n*2 ACB Finance Limited 亚洲商业财务有限公司
(b(iL\B$D= acceptable form of reciprocity 合理的互惠条件
MKbW ^: acceptable rate 适当利率；适当汇率
\oi=fu=}* acceptance agreement 承兑协议
*+ 7#z; acceptance for honour 参加承兑
<X: 9y acceptor 承兑人；接受人；受票人
7L!k9"X`0F acceptor for honour 参加承兑人
iZ{D_uxq accident insurance 意外保险
ZjzQv)gZ Accident Insurance Association of Hong Kong 香港意外保险公会
"m!Cl-+u accident insurance scheme 意外保险计划
z:w7e0 accident year basis 意外年度基准
"Kqe4$ accommodation 通融；贷款
NTV0DkX accommodation bill 通融票据；空头票据
mGIS[_dcs accommodation party 汇票代发人
G B15 account balance 帐户余额；帐户结余
j9Lc2' account book 帐簿
n7 S[ F3 account collected in advance 预收款项
{h2D}F account current book 往来帐簿
J~= =<?j: account of after-acquired property 事后取得的财产报告
TY? F s- account of defaulter 拖欠帐目
qwN-VCj account payable 应付帐款
oOuWgr]0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
u~K4fP account receivable 应收帐款
7&X^y+bMe6 account receivable report 应收帐款报表
!Ed';yfz\( account statement 结单；帐单；会计财务报表
k]v a account title 帐户名称；会计科目
hgm`6TQ accountant's report 会计师报告
C&Rv) j Accountant's Report Rules 会计师报告规则
N(D_*% 96 accounting and auditing procedure 会计与审计程序；会计与核数程序
G,J$lT X Accounting Arrangements 《会计安排》
@Fo0uy\ G accounting basis 会计基础
Rs E+\) accounting by Official Receiver 破产管理署署长呈交的帐目
y'(;!5w Accounting Circular 《会计通告》
K\uR=L 7 accounting class 会计类别
FsD}N k=m~ accounting date 记帐日期；会计结算日期
!4|7U\; accounting for money 款项核算
HH>]"mv Accounting Officer 会计主任
/@0wbA accounting period 会计报告期；会计期
zg Lm~ accounting policy 会计政策；会计方针
)s!x)< d; accounting practice 会计惯例
]]Wa. P~]O accounting principle 会计准则
=|H/[",gg accounting record 会计记录
$ } ~:x_[ accounting report 会计报告
|W?x6]~.R Accounting Services Branch [Treasury] 会计事务部〔库务署〕
I &4|T<j Accounting Society of China 中国会计学会
mp}ZHuf G accounting statement 会计报表
LdA&F&
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vrH/Z.WD accounting transaction 会计事项；帐务交易
:Vv= p*~ accounting treatment 会计处理
7dAa~!/( accounting year 会计年度
&QvWT+]c'0 accretion 增值；添加
^! =+ $@< accrual 应计项目；应累算数目
4PNl3N3,n accrual basis 应计制；权责发生制
xK
/NzVt accrual basis accounting 应计制会计；权责发生制会计
#\fAp RL accrue 应累算；应计
0rF{"HM~ accrued benefit 应累算利益
xm bkn}@A accrued charges 应计费用
pm^[ve accrued cumulative preference share dividend 应累算的累积优先股股息
NKO5c?ds accrued expenses 应累算费用
k5|h8%h8 accrued interest payable 应付利息；应计未付利息
] OR ] accrued interest receivable 应收利息；应计未收利息
A07FjT5w8 accrued right 累算权益
9"&HxyOfX accruing profit 应累算的利润
z[l17+v accumulated fiscal reserve 累积财政储备
;+cZS= accumulated profit 累积利润；滚存溢利
w
J; y 4 accumulated reserve 累积储备
kZfO`BVL accumulation of surplus income 累积收益盈余
<wa}A!fu acquired assets 既得资产
iB{O"l@w
acquisition 收购；购置；取得
i,,U D acquisition cost 购置成本
nXXyX[c4e acquisition expenses 购置费用
Y*J,9 acquisition of 100% interest 收购全部股权
,myl9s acquisition of control 取得控制权
EFhe`` acquisition of fixed assets 购置固定资产
p,U.5bX acquisition of shell “买壳”
H;|^z@RB< acquisition price 收购价
D.X%wJ8 act of God 天灾
D[ny%9 : acting partner 执事合伙人
" J$vt` active market 买卖活跃的市场；交投畅旺的市场；旺市
8
"|')f# active partner 积极参与的合伙人
dnH?@ K active trading 交投活跃
.Q4EmpByCg actual circulation 实际流通
jf@#&%AC9 actual cost 实际成本
)/UPDdO actual expenditure 实际开支；实际支出
UfXqc yY( actual income 实际入息；实际收入；实际收益
[/6IEt3}B actual market 现货市场
nx8 4l 7< actual price 现货价；实际价格
[26"?};"% actual profit 实际利润
LC2t,!RRl& actual quotation 实盘；实际价位；实际报价
]hc.cj`\W& actual year basis 按实际年度计算
3}2'P C actuals 实货
.(`#q@73 actuarial investigation 精算调查
[T.kwQf4$ actuarial principle 精算原则
D>PB|rS@ actuarial report 精算师报告
xrS;06$ Actuarial Society of Hong Kong 香港精算学会
58{6k J@ actuarial valuation 精算师估值
S+7>Y? B! actuary 精算师
?=-18@:.ss ad referendum agreement 暂定协议；有待覆核的协定
Od)]FvO ad valorem duty 从价税；按值征税
)Yy`$` ad valorem duty system 从价税制
ohOze\T)= ad valorem fee 从价费
Kb#py6 ad valorem tariff 从价关税
Bzw~OB{!=J additional allowance 额外免税额
AKej Wh additional amount for unexpired risk 未过期风险的额外款额
{O[a +r.n additional assessable profit 补加应评税利润
N.l+9L0b additional assessment 补加评税
7&qunK' additional commitment 额外承担
KYZ/b8C additional commitment vote 额外承担拨款
]W]o6uo7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
NN>,dd3T additional dependent parent allowance 供养父母额外免税额
twq!@ C additional provision 额外拨款
glm29h F additional stamp duty 附加印花税
,)[u<& additional tax 补加税罚款；补加税款
XnV*MWv Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
k7'_ adjudged bankrupt 被裁定破产
"l"zbW WOH adjudicated bankrupt 裁定破产人
De6WC*trq adjudication fee 裁定费；评定印花税额手续费；评估契据费
qn5e[Vn adjudication of bankruptcy 裁定破产；宣告破产
KQ9~\No] adjudication of insolvency 裁定无力偿还债务
W c {<DE?J adjusted actual 经调整的实数；调整后的实数
)k&<D*5s adjusted current assets 经调整的流动资产；调整后的流动资产
\GO^2&g ( adjusted figure 经调整的数字；调整后的数额
S=*rWh8)%< adjusted liabilities 经调整的负债；调整后的负债
7LbBS:@3z_ adjusted loss 经调整的亏损；调整后的亏损
hQv~C4Wfrf adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
79^Y^.D adjusted profit 经调整的利润；调整后的利润
_8v8qT}O~4 adjusted surplus 经调整的盈余额；调整后的盈余额
!uL z%~F adjusted value 经调整的价值；调整后的价值
4$oNh)+/h adjustment 调整；修订；理算〔保险〕
n<+g{QHi adjustment centre 调剂中心
N7v7b<6 adjustment lag 调整过程的时间差距；调整时差
Tu"bbc adjustment mechanism 调整机制
bH% k) adjustment of loss 亏损调整
b3N1SC:Wn adjustment process 调整过程；调整程序
SxI='z_S.f adjustment range 调整幅度
-W38#_y/\ administered exchange rate 受管制汇率
omevF>b; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
MqDz cB] administration expenses 行政费用
*<c, x8\s9 administration fee 手续费；行政费
.B_LQ;0:
administration in bankruptcy 破产管理
D2z" Z@ administration order 遗产管理令
]%>7OH' administrator 管理人；遗产管理人
|qnAqz K| administrator of the estate 遗产管理人
aAhXHsZ|26 admission of debt 债项承认书
t6(LO9 Qc admission of proof 接纳债权证明
[H<![Z1*r advance 放贷款项；垫付款项；预支款项；预付款项
OGpy\0% advance account 暂支帐目；预付款帐户
^cs:S-s advance compensation 预付补偿金
bFD
vCF advance from shareholder 股东垫款
@ qy
n[C advance pending reimbursement 预支以待日后付还
SaceIV %( advanced economy 先进经济体系
V3r 1|{Z( advancement 预付；预付财产
lI~T>Lel2 advances warrant 垫款令
ZfsM($|a advancing 贷出
7}>Zq`]~ adverse balance 逆差
j} t"M|` adverse exchange 逆汇
33IJbg advertisement addressed to shareholders 在报章刊登的致股东通告
a|? & advice for collection 托收通知书
,< Zu4bww advice of drawing 提款通知书；汇票通知书
,j E'd'$ advice of payment 付款通知
T5H[~b|9- Advisory Committee [Securities and Futures Commission]
T;!: A 谘询委员会〔证券及期货事务监察委员会〕
}-4@EC> Advisory Committee on Diversification 经济多元化谘询委员会
zW.I7Z0^ affidavit 誓章；遗产申报誓章
N1/)F k-z affidavit of no receipt 述明无收款的誓章
ldk (zAB. affiliate 联号；联营公司；附属公司
<cS"oBh&u0 affiliated company 附属公司；联号；联营公司
g ^ .g9" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@`t#Bi9 affordability 负担能力
H2[VZ&Pg African Development Bank [AfDB] 非洲开发银行
p)2
!_0 after-acquired property 事后取得的财产
}% 2hBl/ after-hours dealing 市后交易
WRrCrXP after-tax profit 税后盈利；税后利润；税后溢利
s2F<H# agency agreement 代理协议
}.*"ezaZw agency expenses 代理机构的开支
Jy<hTd*q agency fee 代理费
+U 9m Agency Law 《代理法》
1 1Sflj agent 代理人；承销人
m03D+@F agent of company 公司代理人
JV_VF' agent's fee 代理人费；经纪费
bvn %E
H aggregate 总计；总数；总体数字
NN> E1d= aggregate amount 总款额；总额
rG[iEY aggregate assets and liabilities 总体资产与负债
m-T@Og aggregate at constant price 按固定价格计算的总体数字
>2v UFq`H aggregate demand 总需求
QiO4fS'~W aggregate gross position 总持仓量
r:N =?X`N aggregate limit 总限额
LL% Aw)Q` aggregate of salaries tax 合计薪俸税
8 [v9|r aggregate performance 总体表现；总体业绩
|y%pJdPk= aggregate supply 总体供应
W3Gg<!*Uo aggregate surplus 总盈余
zy8Z68%E`* aggregate total 整体总额
Dnk} aggregate value 总值；合计价值
E3hql3= aggregated basis 合计基准
*ay&&S* aggregated net chargeable income 合计应课税入息实额
&k53*Wo aggregation 合并计算；合计；总和
Bk)E]Fk| aggregation of incomes of husband and wife 夫妇入息合并计算
} SD*@w aggregation of property 财产的总和
}Br=eaY agio 差价；贴水
sk aPC#u 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》
k|u W~ I) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
80m<OW1 《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》
;[nom xu|? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
vNWCv 《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 8/9x-E_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2><=U7~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/6fa
7; agreement for a settlement 授产协议
X%X`o%AqC agreement for assignment 转让协议
=: fN agreement for sale 售卖协议；买卖协议
U~3uu &/r agreement for sale and purchase 买卖协议
LK>A C9ak< agreement for the payment of interest 支付利息协议
Q+<{2oVz agreement for the repayment of money 还款协议
FT'2 J agreement of reinsurance 再保险协议
Y9<N#h# Agricultural Bank of China 中国农业银行
-ElK=q air passenger departure tax 飞机乘客离境税
{ 4]sJT Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
v[l={am{/ airport tax 机场税
t@(:S6d alcohol duty 酒精税
t_xO-fT) alienation 让与；让渡；转让
S"=y >.# alimony 生活费；赡养费
L/Tsq= All Ordinaries Index [AOI] 所有普通股指数
3bsuE^,.@ all risks 全险；综合险
u B~C8} All Sales Record for Stock Market 《股票市场成交报告》
)70i/%}7 Allied Capital Resources Limited 新联财务有限公司
reP)&Fo all-items index [Consumer Price Index] 总指数〔消费物价指数〕
VsU*yG a allocation letter 拨款信件
o|en"?4 allocation of fund 分配款项；预留款项
/E %^s3S. allocation of profit 利润分配；溢利分配
g$/C-j4A[ allocation warrant 拨款令
Yq~$p Vgf allotment 分配；配股
[LF<aR5 allotment notice 股份配售通知；配股通知
pLdZB9oD]C allotment of shares 股份分配
9M12|X\]8 allowable 可获宽免；免税的
}+@GgipyO. allowable business loss 可扣除的营业亏损
kO3N.t@n allowable expenses 可扣税的支出
x&
a<u@[wa allowance 免税额；津贴；备抵；准备金
M7`iAa.} allowance for debts 债项的免税额
e0Jz|?d= allowance for depreciation by wear and tear 耗损折旧免税额
(/i? Fd allowance for funeral expenses 殡殓费的免税额
?+P D?c7 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0PP5qeqN2n allowance for repairs and outgoings 修葺及支出方面的免税额
H@uDP allowance to debtor 给债务人的津贴
-prc+G,qyp alteration of capital 资本更改
j+ eto' alternate trustee 候补受托人
DS| HN amalgamation 合并
;z1\n 3, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
kVRh/<s ambit of charges 征税范围；收费范围
Ht,+KbB amended valuation 经修订的估值
mVsghDESJ) American Commodities Exchange 美国商品交易所
w}rsboU American Express Bank Limited 美国运通银行
E+"m @63 American Stock Exchange 美国证券交易所
c0U=Hj@@ amortization 摊销
{t%Jc~p{ amount due from banks 存放银行同业的款项
fbrCl!%P amount due from banks abroad 存放海外银行同业的款项
zn)Kl%N ^ amount due from holding companies 控股公司欠款
"?HDv WP=w amount due from local banks 存放本港银行同业的款项
"3; b,<0 amount due to banks 银行同业的存款
b+#A=Z+Pr amount due to banks abroad 海外银行同业的存款
y _:~ amount due to holding companies 控股公司存款
3:g~@PB amount due to local banks 本港银行同业的存款
6%A_PP3Z amount due to outport banks 外埠银行同业的存款
A. 5`+ amount for note issue 发行纸币的款额
i-FsA amount of bond 担保契据的款额
#d* )W3e2{ amount of consideration 代价款额
dX;Q\
]" amount of contribution 供款数额
7=@3cw
H amount of indebtedness 负债款额
Ri<'apl amount of principal of the loan 贷款本金额
h0z>dLA#2 amount of rates chargeable 应征差饷数额
JwNB)e
D amount of share capital 股本额
WV&grG| amount of sums assured 承保款额
y# iQ amount of variation 变动幅度
uGz>AW8a3 amount of vote 拨款数额
vuoD~ =z amount payable 应付款额
[/V i*Z amount receivable 应收款额
oYmLJzCf Amsterdam Stock Exchange 阿姆斯特丹证券交易所
78UE?) X" analysis 分析
*l.tsICmbP ancillary risk 附属风险
@, Kl"i; annual account 周年帐目；周年帐目报表；年度决算；年结
|*5HNP annual accounting date 年结日期
efrVF5,y? annual allowance 每年免税额；年积金；年度津贴；年津
L ]Y6/Q annual balance 年度余额
t3 rQ5m annual disposable income 每年可动用收入
GwM(E^AG annual estimates 周年预算
2A(?9
R9&h annual fee 年费
U][\|8i annual general meeting 周年大会
oYR OGU annual growth rate 年增率；每年增长率
}UzRFIcv annual long-term supplement 长期个案每年补助金
w!--K9 annual pensionable emolument 可供计算退休金的年薪
:406Oa annual report 年报
SCL8.%z D Annual Report on the Consumer Price Index 《消费物价指数年报》
/v-:ca)7mI annual return 周年报表；周年申报表；每年报税表格
IBm"VCg{Ew Annual Return Rules 《周年报表规则》
sNH xU I annual review of consumer prices 每年消费物价回顾
6F:< c annual roll-forward basis 逐年延展方式
lO/? e!$ annual salary 年薪
]t)#,'$^[W annual statement 年度报表；年度决算表
`|`Qrv 4} Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
,a'Y^[4k? annuitant 年金受益人
J^gElp annuity 年金
v[XTH 2 annuity contract 年金合约
_eZ*_H,\ annuity on human life 人寿年金
kNk$[Yfs antecedent debt 先前的债项
Hw 1: zro ante-dated cheque 倒填日期支票
y*<x@i+h anticipated expenditure 预期开支
vAcxca">S anticipated net profit 预期纯利
|w+N(wcJ anticipated revenue 预期收入
Q4h6K 7 anti-inflation measure 反通货膨胀措施
@<ILF69b anti-inflationary stance 反通货膨胀立场
?F" mZu apparent deficit 表面赤字
Qzi livJf apparent financial solvency 表面偿债能力
yFY :D2 apparent partner 表面合伙人
l|j} G gen application for personal assessment 个人入息课税申请书
yp?a7t M application of fund 资金应用
%DhM }f application to release as liquidator and to destruct the books of accounts and documents
srQ]TYH , 申请免除清盘人职务及毁灭帐簿与文件
M37GQvo appointed actuary 委任精算师
Nv5)A=6#AA appointed auditor 委任核数师；委任审计师
b]6@
O8 appointed trustee 委任的受托人
11YpC;[o appointer 委任人
.I %`yhCW apportioned pro rata 按比例分摊
E+z"m|G apportionment 分配；分摊
<44A*ux Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
kHb H{]) apportionment formula 分摊方程式
*bSx obn apportionment of estate duty 遗产税的分摊
<c.8f;1F appraisal 估价；评估
gGE&}EoLU appreciable growth 可观增长
"ph<V,lg appreciable impact 显着影响
+)ba9bJ| appreciable increase 可观增长
;ZoEqMv appreciation 增值；升值
wfQ^3HL appreciation against other currencies 相对其他货币升值
b Od<x
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FH)_L1n appreciation tax 增值税
>K n7A appropriation 拨款；拨用；拨付
&>A<{J@VL appropriation account 拨款帐目
i_ f\dkol Appropriation Bill 拨款法案
!hjA appropriation-in-aid system 补助拨款办法
Ox%p"xuP, approved assets 核准资产
(sqI: a approved basket stock 认可一篮子证券
e#odr{2#4u approved budget 核准预算
-g B9476- approved charitable donation 认可慈善捐款
vHXCT?FuG approved charitable institution 认可慈善机构
8/s?Gz approved currency 核准货币；认可货币
_b"K,[0o approved estimates 核准预算
`6xr: s approved estimates of expenditure 核准开支预算
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xX/Z}M approved overseas insurer 核准海外保险人
"[dfb#0z` approved overseas trust company 核准海外信托公司
O9ar|8y approved pooled investment fund 核准汇集投资基金
^m ['VK#? approved provident fund scheme 认可公积金计划
b_Dd$NC approved provision 核准拨款
B'&QLO| approved redeemable share 核准可赎回股份
W2BZG( dm approved regional stock 认可地区性证券
H>]A|-rG# approved retirement scheme 认可退休金计划
S eh(G approved subordinated loan 核准附属贷款
]Ns)fr 6 arbitrage 套戥；套汇；套利
xG WA5[YV arbitrageur 套戥者；套汇者
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*);eW arbitrary amount 临时款项
YkSHJ{ > arrangement 措施；安排；协定
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SiC arrears 欠款
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s("\]K arrears of revenue 逾期未收税款；逾期未收的帐项
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<p?PpR articles of association 组织章程；组织细则；组织章程细则
vYg>^!Q Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
n7/>+V+ ascertainment of profit 确定利润
Hu$y8_Udw "Asia Clear" “亚洲结算系统”
1ne3CA= Asia Commercial Bank Ltd. 亚洲商业银行有限公司
TW6F9}'f& Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+~$pkxD" Asian Development Fund [ADF] 亚洲发展基金
SS 6K7 Asian dollar bond 亚洲美元债券
k`w / Asian dollar market 亚洲美元市场
G@zJf)u} Asian dollar rate 亚洲美元利率
+_1sFH` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
weH3\@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
UDW_?SHAx asked price 沽盘；喊价；索价；卖方报价
g#:P cl assessable income 应评税入息
/B <QYvv assessable loss 应评税亏损
K%ptRj$ assessable profit 应评税利润
~P BJ~j+G assessable value 应评税值
dh_c`{9 assessed profit 估定利润
^[6el_mj assessed value 经评估价值
G8&/I c assessment 评税；评定；估价；评税单
g'AxJ assessment number 评税编号；估价编号
<Hr~|oG assessment of additional tax 补加税评税
G!+Mu2 assessment of performance 业绩评估；实绩评价
GfV#^qi Assessor 评税主任
&grqRt asset price bubbles 资产价格泡沫
ZeqsXz asset-backed securities 具资产保证的证券
@{"?fq o assets accretion 资产增值
MK(~ assets and liabilities 资产与负债
s:3b. *t< assets betterment statement 资产递增表；资产改进表
!Ahxi);a assets lending 实物放款；有抵押贷款
14DhJUV"b assets of the company passing on the death 死者去世时转移的公司资产
c~+KrWbZ~ assets pledged as security for liabilities 用作负债抵押的资产
)=VAEQhL- assets portfolio 资产投资组合
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-86 assets price 资产价格
1Qw_P('} assets quality 资产质素
55FRPNx-x assets realization 资产变现
;I?x; lH assets refinancing arrangement 资产再集资安排
l b;P&V assets securitization 资产证券化
H?rC I S0 assets situated outside Hong Kong 在香港以外地方的资产
yy Y\g assets stripping 削减资产；拆卖资产
O(6j:X D assets value 资产值
Y/sZPG} 4 assignee 承让人
03c8VKp'p assignment 转让；转让书；转让契
~owo dc assignment of interest 权益转让
?,i}Qr [Q assignment of letters patent and trade mark 专利证书及商标转让
5^K\<+{~B assignment of property 物业转让；物业转让书
6Yl+IP];i assignment right 转让权
@nAl*#M*D assignor 转让人
"W~vSbn7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
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Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
>p'{! k associate member 附属会员
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ALE associated body corporate 相联法人团体
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pn associated company 相联公司；联属公司
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; associated corporation 相联法团
>} : Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;W]9DBAB 公认会计师公会〔英国〕
j^%N:BQ& Association of Futures Exchange Brokers 香港期货经纪协会
\ef:H& r Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^HxIy;EQ<z association of underwriters 承保人组织
I1 Otu~%d assumption of control 接管
yfal'DqKF assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
+D2I~hC0' at 19XX price 按一九ＸＸ年价格计算
W>5[_ d at a discount 按赔价计算；按贴水价格计算；打折扣
T baZFLr at a premium 按溢价计算；按升水价格计算
\!x CmQ at call 通知付款；按通知
Y::O*I 2 at constant market price 按固定市价计算
je5[.VT M at constant price 按固定价格计算
:a^/&LbLm at cost 按成本计算
q}!h(-y}5n at current market price 按当时市价计算；按现时市价计算
80ox$ U at current price 按当时价格计算；按现时价格计算
,Ha <lU2K at factor cost 按要素成本计算；按生产要素成本计算
SF`(`h0e at money-of-the-day price 按付款当日价格计算
|s;'] at or better 按指定或较佳价位〔买卖指令〕
MT7B'hd at par 按面值计算；平价
~oJ"si at sight 见票即付
=^SxZ Bn at the close 按收市盘
#IJe q0TVB at the opening 按开市盘
S@g(kIo] attestation 见证；见证条款
t cO{CI at-the-money option 平价期权
xP,b/T #a attorney 受权人；受托代表人
X`1R &K;z^ attornment 新拥有人承认书
uaz!ze+ attributable profit 可归属利润
VFzIBgJ3 attributable share value 可归属股份价值
',c~8U#q Auckland Stock Exchange 奥克兰证券交易所
gJCZ9{Nl auction 拍卖
}8PO m# auctioneer 拍卖商
NJ]3qH audit 审计；核数
Y%eq2% Audit Commission 审计署
Vn_~ |-Wt Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Kk*8 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〕
l*6Zh "o: audit review 帐目审查
#wo
*2 ( Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\h_ q] audited account 审计帐目；经审计的帐目
x H&hs$= audited annual account 经审计的周年帐目
wJNm}Wf audited balance sheet 经审计的资产负债表
Sg4{IU auditor 核数师；核数主任；审计师
|-)8=QDz)r auditor's certificate 核数师证明书；审计师证明书
*AYq :n6 auditor's report 核数师报告；审计师报告
G[`1Yw$ Aussie bond 澳元债券
o+B) austerity budget 紧缩预算
@Ns[qn;9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
kY @(- Australia All Ordinaries Index 澳洲所有普通股票指数
z DU=2c4W9 Australian Dollar [AUD] 澳元
loO"[8i.k Australian Options Market 澳大利亚期权市场
X6",Xr! { Australian Securities Commission 澳洲证券事务监察委员会
1`YU9? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Z %Ozzp/ Australian Stock Exchange 澳大利亚证券交易所
|q58XwU ` Austrian Schilling [ATS] 奥地利先令
/isalOT authentication 认证；鉴证
J hfVm*, authority to purchase 委托购买证；委购书
Fs]. Fa authorization 认可；核准；授权；授权书
T N1pg authorization by direction 指示授权
N0.|Mb"?t authorization by instruction 指令授权
E5$]0#jB authorization by warrant 令状授权
?3p7MjvZ authorization of unit trust 单位信托的认可
;AE-=/< authorized agent 指定代理人
4(|yl^w authorized capital 法定资本
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5NuFLOf authorized clerk 出市员
NC#F:M;b authorized dealer 认可交易商
s2#Ia>5! authorized financial institution 认可财务机构
*8WB($T} authorized fund 认可基金
| 1RVm?~i authorized fund house 获授权的基金公司；认可基金公司
6,a H[ >W authorized institution 认可机构
* <\K-NSL authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Xv|=RNz authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@p hVfP"M authorized insurer 获授权保险人；获认可承保人
fEX=csZ86 authorized investment 特准投资项目
mL=d E Q authorized person 获授权人
ocFk#FW authorized representative 获授权代表
z
-!w/Bv@ authorized share capital 法定股本
3f] ;y<Km automated quotation system 自动报价系统
^J5{quV Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
IQRuqp KL 自动交易系统〔香港期货交易所有限公司〕
dF\#:[B automatic adjustment mechanism 自动调整机制
V`1,s~" q automatic adjustment system 自动调整系统
8HQ.MXKP Automatic Clearing House 自动票据交换所
1^4:l!0D automatic exchange rates accumulation system 自动化汇率累集系统
) ](ls@* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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automatic teller machine [ATM] 自动柜员机
/\c'kMAW! autopay 自动转帐
O=A2QykV( available assets 可用资产
<;6{R#Tuh available fiscal reserve 现存财政储备
@ M] _], available profit 可用利润
"FWx;65CR Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,|{`(y/v
average 平均；平均数；海损
/{\ /e"5 average basic salary 平均基本薪金
,^1zG average consumer expenditure 平均消费开支；一般消费开支
Lr:Qc#2 average cost 平均成本
? : yz/9( average cost of land production 增辟土地平均成本
{ aUnOyX_ average daily turnover 平均每日成交额
[mA-sl] average daily wage rate 平均每日工资率
A^>@6d $2 average expenditure pattern 平均开支模式
3R3H+W0{ average growth rate 平均增长率
~w+I2oS$ average net fixed assets 固定资产平均净值
G
a V&y average of relatives 相对价格平均数
<qwf"Ey average price 平均价格
N2v/< average propensity to consume 平均消费倾向；一般消费倾向
wSN 9`" average propensity to save 平均储蓄倾向；一般储蓄倾向
m$fEk, d average rate 平均率
(-21h0N[V average revenue 平均收入；平均收益
C/!.VMl ^ average stock 平均库存；平均存货
4|=>gdW)KN average yearly rent 平均年租
?vFy3 avoidance of double taxation 避免双重课税
Lwr's'ao. avoidance of tax 避税
