A:
&y} 7AV A share Ａ股；甲类股份
@ ?M\[qeF@ abatement of tax 减税；减扣免税额
Q #G x o ABN AMRO Bank N.V. 荷兰银行
i6KB\W2 above-the-line expenditure 线上项目支出；经常预算支出
Q3(ulgl] above-the-line receipt 线上项目收入；经常预算收入
@,n)1*{P ABSA Asia Limited 南非联合亚洲有限公司
ol*,&C:{ absolute change 绝对数值变更
&
W od absolute expenditure 实际开支
*g,ls(r\[ absolute guideline figure 绝对准则数字
+8C }%6aX absolute interest 绝对权益
B ,cFvS absolute order of discharge 绝对破产解除令
bY2R/FNL= absolute profit margin 绝对利润幅度
3i7EF. absolute value 实值；绝对值
w;gk=<_ absolutely vested interest 绝对既得权益
tc0;Ake-& absorbed cost 已吸收成本；已分摊成本
q~b# ml2QS absorption 吸收；分摊；合并
":8\2Qp absorption rate 吸收率；摊配率；分摊率
]c~yMA+]FZ ACB Finance Limited 亚洲商业财务有限公司
Uffwzd! acceptable form of reciprocity 合理的互惠条件
#|ts1lD#ah acceptable rate 适当利率；适当汇率
",.f
acceptance agreement 承兑协议
^S 3G%{" acceptance for honour 参加承兑
KCW2
UyE] acceptor 承兑人；接受人；受票人
Q(]m 1\a acceptor for honour 参加承兑人
xy]O8> b accident insurance 意外保险
~t~[@2?WG Accident Insurance Association of Hong Kong 香港意外保险公会
p X{wEc6 } accident insurance scheme 意外保险计划
jwT` Z accident year basis 意外年度基准
gDVsi accommodation 通融；贷款
Q{|%kU" accommodation bill 通融票据；空头票据
P,ueLG= accommodation party 汇票代发人
H oABo: account balance 帐户余额；帐户结余
?UAuUFueA account book 帐簿
dI
,A;. account collected in advance 预收款项
{KNaJ/:>W account current book 往来帐簿
V f&U`K account of after-acquired property 事后取得的财产报告
Yr/$92( account of defaulter 拖欠帐目
T2MC`s|` account payable 应付帐款
) b #5rQ account payee only [A/C payee only] 只可转帐；存入收款人帐户
hq vhnqQk account receivable 应收帐款
V!+iq*Z| = account receivable report 应收帐款报表
3"7Q[9O j account statement 结单；帐单；会计财务报表
b^Z2Vf:k] account title 帐户名称；会计科目
G;}WZy accountant's report 会计师报告
hH N[K Accountant's Report Rules 会计师报告规则
?@9v+Am! accounting and auditing procedure 会计与审计程序；会计与核数程序
6X*vCylI Accounting Arrangements 《会计安排》
Ku l<Q< accounting basis 会计基础
3e&+[j accounting by Official Receiver 破产管理署署长呈交的帐目
<rj'xv Accounting Circular 《会计通告》
(|K+1R accounting class 会计类别
<Z:FY|'s accounting date 记帐日期；会计结算日期
% -!%n= P accounting for money 款项核算
M5ZH6X@5 Accounting Officer 会计主任
x .*^dM@V accounting period 会计报告期；会计期
Ks P2./N accounting policy 会计政策；会计方针
<E4(KE accounting practice 会计惯例
Tse#{ accounting principle 会计准则
GIM/ T4!) accounting record 会计记录
q$:7j5E accounting report 会计报告
5_a j]"x Accounting Services Branch [Treasury] 会计事务部〔库务署〕
+PjTT 6 Accounting Society of China 中国会计学会
x 4+WZYv3 accounting statement 会计报表
|+q_kx@?l accounting system 会计制度；会计系统
qU !dg accounting transaction 会计事项；帐务交易
^A@f{g$KB+ accounting treatment 会计处理
%xlpOR4 accounting year 会计年度
%6320 x accretion 增值；添加
%NrH\v{7Q accrual 应计项目；应累算数目
?.S Gn[ accrual basis 应计制；权责发生制
b!] O]dk# accrual basis accounting 应计制会计；权责发生制会计
(p[#[CI9 accrue 应累算；应计
,Q-,#C" accrued benefit 应累算利益
ik(Du/ accrued charges 应计费用
-lhIL}mGf accrued cumulative preference share dividend 应累算的累积优先股股息
]Z civnN# accrued expenses 应累算费用
x
vs= T accrued interest payable 应付利息；应计未付利息
MW 7~ =T accrued interest receivable 应收利息；应计未收利息
* @4 @eQF accrued right 累算权益
9fEe={ B+ accruing profit 应累算的利润
H% O\4V2s accumulated fiscal reserve 累积财政储备
Y1 -dpML accumulated profit 累积利润；滚存溢利
<{kPa_`' accumulated reserve 累积储备
_u[tv, accumulation of surplus income 累积收益盈余
8OZj24*'DS acquired assets 既得资产
<-v
zS; acquisition 收购；购置；取得
m[}k]PB> acquisition cost 购置成本
LeLUt<4~ acquisition expenses 购置费用
jw:z2:0~ acquisition of 100% interest 收购全部股权
S[zvR9AW& acquisition of control 取得控制权
]eKuR"ob0 acquisition of fixed assets 购置固定资产
CM_hN>%w[ acquisition of shell “买壳”
:hZM $4 acquisition price 收购价
]o <]A [< act of God 天灾
K z"3ba}KH acting partner 执事合伙人
mKZzSd)p active market 买卖活跃的市场；交投畅旺的市场；旺市
W~
~' active partner 积极参与的合伙人
i<"lXu active trading 交投活跃
1,wcf, actual circulation 实际流通
XGB\rf vS actual cost 实际成本
@ b!]Jw actual expenditure 实际开支；实际支出
e _=K0fFz actual income 实际入息；实际收入；实际收益
@ wR3L:@ actual market 现货市场
*6/IO&y1a actual price 现货价；实际价格
ab2FK actual profit 实际利润
]bY|> q actual quotation 实盘；实际价位；实际报价
G Oc
actual year basis 按实际年度计算
MT- Tt actuals 实货
Zk=,`sBC actuarial investigation 精算调查
iwK.* 07+ actuarial principle 精算原则
<gF]9 %2E actuarial report 精算师报告
k_7m[o Actuarial Society of Hong Kong 香港精算学会
;7P '>j1?U actuarial valuation 精算师估值
E {orezP actuary 精算师
'dKfXYY1`N ad referendum agreement 暂定协议；有待覆核的协定
+l7)7qKx ad valorem duty 从价税；按值征税
.g8*K " ad valorem duty system 从价税制
Z A(u"T~ ad valorem fee 从价费
Z~J]I|R: ad valorem tariff 从价关税
r^~+ <" additional allowance 额外免税额
>5CK&6 additional amount for unexpired risk 未过期风险的额外款额
(03/4*g_s additional assessable profit 补加应评税利润
%y RGN additional assessment 补加评税
XRV]u|w=g additional commitment 额外承担
CPOH qK`k additional commitment vote 额外承担拨款
Hh% !4_AMw additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
/pj[c;aO additional dependent parent allowance 供养父母额外免税额
3YvKHn|V" additional provision 额外拨款
~m6=s~Vn additional stamp duty 附加印花税
gK rUv0&F additional tax 补加税罚款；补加税款
Z mJ<h& Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
n~ *|JJ*` adjudged bankrupt 被裁定破产
7 9t E adjudicated bankrupt 裁定破产人
?8-Am[xH adjudication fee 裁定费；评定印花税额手续费；评估契据费
;M3%t=KV adjudication of bankruptcy 裁定破产；宣告破产
WWunS|B! adjudication of insolvency 裁定无力偿还债务
`dZ|Ko%k adjusted actual 经调整的实数；调整后的实数
.TGw+E1k adjusted current assets 经调整的流动资产；调整后的流动资产
h$02#(RHJ adjusted figure 经调整的数字；调整后的数额
)=5 &Q adjusted liabilities 经调整的负债；调整后的负债
LCB-ewy# E adjusted loss 经调整的亏损；调整后的亏损
\4N8-GwZQ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
-uYxc=4Lh adjusted profit 经调整的利润；调整后的利润
:*Wq%Y=
adjusted surplus 经调整的盈余额；调整后的盈余额
: "85w#r adjusted value 经调整的价值；调整后的价值
s)E \ adjustment 调整；修订；理算〔保险〕
TDH^x1P adjustment centre 调剂中心
O%EA ,5U. adjustment lag 调整过程的时间差距；调整时差
N9w"Lb adjustment mechanism 调整机制
w)EY j+L adjustment of loss 亏损调整
+u$l]~St\ adjustment process 调整过程；调整程序
fu5L)P^T adjustment range 调整幅度
q/ljH _- administered exchange rate 受管制汇率
-ZaeX]^&Q\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@ZJL ]TO administration expenses 行政费用
pl]|yIZ administration fee 手续费；行政费
KqFI2@v
administration in bankruptcy 破产管理
U ]<l-~| administration order 遗产管理令
y \skke] administrator 管理人；遗产管理人
G=:/v administrator of the estate 遗产管理人
yNvAT>H admission of debt 债项承认书
QL7b<xDQC* admission of proof 接纳债权证明
Tc^
0W=h advance 放贷款项；垫付款项；预支款项；预付款项
}Fjbj5w0 advance account 暂支帐目；预付款帐户
"`% ,l|D advance compensation 预付补偿金
a}UmD
HS- advance from shareholder 股东垫款
Jy(G
A advance pending reimbursement 预支以待日后付还
GL
n M1 advanced economy 先进经济体系
{+J{t\` advancement 预付；预付财产
PJ5}c!o[ advances warrant 垫款令
3]*Kz*i advancing 贷出
? "I %K% adverse balance 逆差
tl 0|.Q, adverse exchange 逆汇
hE&6;3"> advertisement addressed to shareholders 在报章刊登的致股东通告
d>p' A_ advice for collection 托收通知书
` s7pM advice of drawing 提款通知书；汇票通知书
aw*]b.f advice of payment 付款通知
DB|1Sqjsn Advisory Committee [Securities and Futures Commission]
^ ptybVo 谘询委员会〔证券及期货事务监察委员会〕
JN
w I{ Advisory Committee on Diversification 经济多元化谘询委员会
PeJ#9hI~rQ affidavit 誓章；遗产申报誓章
n j s: affidavit of no receipt 述明无收款的誓章
^%7( affiliate 联号；联营公司；附属公司
]rv\sD`[ affiliated company 附属公司；联号；联营公司
wK (]E%\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
V9) / affordability 负担能力
'n'>+W: African Development Bank [AfDB] 非洲开发银行
^-"Iw y after-acquired property 事后取得的财产
"9caoPI0~ after-hours dealing 市后交易
Q!+AiSTU after-tax profit 税后盈利；税后利润；税后溢利
vG_R( ]d agency agreement 代理协议
@62,.\F agency expenses 代理机构的开支
EZ<:> V-_D agency fee 代理费
'zYS:W Agency Law 《代理法》
Skt-5S# agent 代理人；承销人
w M VUTm agent of company 公司代理人
91]|4k93 agent's fee 代理人费；经纪费
n4{%M aggregate 总计；总数；总体数字
+9Tc.3vQ aggregate amount 总款额；总额
=dGp&9K,fw aggregate assets and liabilities 总体资产与负债
pCE
GZV,d@ aggregate at constant price 按固定价格计算的总体数字
B7f<XBU6> aggregate demand 总需求
\GL] I. aggregate gross position 总持仓量
Jpa pl%7v aggregate limit 总限额
(h0@;@@7hW aggregate of salaries tax 合计薪俸税
a`' >VCg aggregate performance 总体表现；总体业绩
ozRO:*51 aggregate supply 总体供应
|]< 3cW+ aggregate surplus 总盈余
gy.UTAs
N aggregate total 整体总额
GQbr}xX. # aggregate value 总值；合计价值
On*I.~ aggregated basis 合计基准
ga
+,
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<wS J K aggregation 合并计算；合计；总和
9 5,]86 aggregation of incomes of husband and wife 夫妇入息合并计算
!8G)` ' aggregation of property 财产的总和
&Gt{9# agio 差价；贴水
B'yjMY![
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》
[BE_^d5& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
=>
(g_\ 《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》
R 0Vt_7 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
(l99a&] t 《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》
DzpWU8j Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
H\>{<`sD;f 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^{}G4 BEY agreement for a settlement 授产协议
yI^Yh{
agreement for assignment 转让协议
)gdeFA V agreement for sale 售卖协议；买卖协议
I/(U0` % agreement for sale and purchase 买卖协议
:M " + agreement for the payment of interest 支付利息协议
({E,}x agreement for the repayment of money 还款协议
u !BU^@ P agreement of reinsurance 再保险协议
rCw 4a?YS Agricultural Bank of China 中国农业银行
nYx
/q air passenger departure tax 飞机乘客离境税
@\ g}I`_M Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
FsED 9+/m airport tax 机场税
G J%^hr`P alcohol duty 酒精税
0Q{lyu alienation 让与；让渡；转让
}h^
fX alimony 生活费；赡养费
Ic0Sb7c All Ordinaries Index [AOI] 所有普通股指数
/GgID!8 all risks 全险；综合险
<O+GXJ2 All Sales Record for Stock Market 《股票市场成交报告》
Jt[ug2 6 Allied Capital Resources Limited 新联财务有限公司
|?88EG@05 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Ge2Klyi allocation letter 拨款信件
QGpj$ _b
allocation of fund 分配款项；预留款项
N?qETp -: allocation of profit 利润分配；溢利分配
2_w pj;E allocation warrant 拨款令
*HD(\;i-$ allotment 分配；配股
M`&t=0D allotment notice 股份配售通知；配股通知
-PPwX~;! allotment of shares 股份分配
Z,)H f allowable 可获宽免；免税的
+v
B}E allowable business loss 可扣除的营业亏损
GKo YT{6 allowable expenses 可扣税的支出
|XB<vj07G allowance 免税额；津贴；备抵；准备金
ql@2<V{ allowance for debts 债项的免税额
'U X^] allowance for depreciation by wear and tear 耗损折旧免税额
eX$KH;M allowance for funeral expenses 殡殓费的免税额
toY_1 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|m-N5$\IC allowance for repairs and outgoings 修葺及支出方面的免税额
)xcjQkb allowance to debtor 给债务人的津贴
VZq CFE3 alteration of capital 资本更改
&4OJJ9S alternate trustee 候补受托人
Ar>B _*dr amalgamation 合并
)|=1;L ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
V(TtOuv ambit of charges 征税范围；收费范围
fK7
?"^`/ amended valuation 经修订的估值
xo@1((|z American Commodities Exchange 美国商品交易所
hF-Q bO American Express Bank Limited 美国运通银行
EGD{n E American Stock Exchange 美国证券交易所
@{@b^ tk amortization 摊销
h{)m}"n<R amount due from banks 存放银行同业的款项
e`0C0 GaP amount due from banks abroad 存放海外银行同业的款项
7g*!6-W[ amount due from holding companies 控股公司欠款
q?LOtN? o amount due from local banks 存放本港银行同业的款项
1`?o#w amount due to banks 银行同业的存款
j&
7>ph amount due to banks abroad 海外银行同业的存款
r%;|gIky amount due to holding companies 控股公司存款
Y7S1^'E
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dz@+ jEV amount due to outport banks 外埠银行同业的存款
Vs"b
amount for note issue 发行纸币的款额
P.YT/ amount of bond 担保契据的款额
5mAb9F8@ amount of consideration 代价款额
N_g=,E=U% amount of contribution 供款数额
h!wq &Vi4 amount of indebtedness 负债款额
nT|WJ% amount of principal of the loan 贷款本金额
)cH\i91 amount of rates chargeable 应征差饷数额
O]XRalkEM amount of share capital 股本额
bVcJ/ +Yx| amount of sums assured 承保款额
h?TIxo:6/ amount of variation 变动幅度
N #v[ YO`. amount of vote 拨款数额
HW[&q amount payable 应付款额
'_? Z{| amount receivable 应收款额
2(d Amsterdam Stock Exchange 阿姆斯特丹证券交易所
UwW@}cy,L analysis 分析
;jgf,fbM ancillary risk 附属风险
pBAA wHD annual account 周年帐目；周年帐目报表；年度决算；年结
`RY}g; annual accounting date 年结日期
N-l`U(Z~P annual allowance 每年免税额；年积金；年度津贴；年津
;y-JR$M annual balance 年度余额
L$Z! annual disposable income 每年可动用收入
Nd( I RsH( annual estimates 周年预算
UI=v| <'- annual fee 年费
\Hb!<m rp annual general meeting 周年大会
;I 5 P<7VW annual growth rate 年增率；每年增长率
-+){ ;, annual long-term supplement 长期个案每年补助金
/cClV" S*G annual pensionable emolument 可供计算退休金的年薪
T4W20dxL7 annual report 年报
6OE
xAn8 Annual Report on the Consumer Price Index 《消费物价指数年报》
CY?J$s N annual return 周年报表；周年申报表；每年报税表格
'Qt[ cW Annual Return Rules 《周年报表规则》
.+>fD0fW7Y annual review of consumer prices 每年消费物价回顾
fm Y x annual roll-forward basis 逐年延展方式
/'8%=$2Kw annual salary 年薪
/[ m7~B]QE annual statement 年度报表；年度决算表
T
?Om]:j Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
7s%D(;W_Mo annuitant 年金受益人
3z0 Bg annuity 年金
QV."ZhL5 = annuity contract 年金合约
KF&8 l/f annuity on human life 人寿年金
9( fh+ antecedent debt 先前的债项
O$z"`' &j# ante-dated cheque 倒填日期支票
-)%\ $z anticipated expenditure 预期开支
$/^Y(0 anticipated net profit 预期纯利
3q4VH q anticipated revenue 预期收入
48,*sT Rq anti-inflation measure 反通货膨胀措施
1[OY - G anti-inflationary stance 反通货膨胀立场
MVM Jl "> apparent deficit 表面赤字
!43nL[] apparent financial solvency 表面偿债能力
+m
J G:n apparent partner 表面合伙人
A23K!a2u& application for personal assessment 个人入息课税申请书
\@PMj"p|: application of fund 资金应用
i$pUUK
application to release as liquidator and to destruct the books of accounts and documents
8/2Wq~& 申请免除清盘人职务及毁灭帐簿与文件
UK
OhsE appointed actuary 委任精算师
F$>#P7ph\a appointed auditor 委任核数师；委任审计师
.;31G0<w2 appointed trustee 委任的受托人
u"5/QB{ appointer 委任人
ecm+33C apportioned pro rata 按比例分摊
C2LG@iCIE apportionment 分配；分摊
iO m&(2/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)T '?"guh` apportionment formula 分摊方程式
-0a3eg)Z* apportionment of estate duty 遗产税的分摊
ZWGelZP ~ appraisal 估价；评估
b w1s?_P appreciable growth 可观增长
+;!^aNJ , appreciable impact 显着影响
eAO@B appreciable increase 可观增长
Z^]Oic/0Oa appreciation 增值；升值
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Caz.(t appreciation against other currencies 相对其他货币升值
lYe2;bu appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@}jg5} appreciation tax 增值税
yq, qS0Fo appropriation 拨款；拨用；拨付
&T -: `( appropriation account 拨款帐目
<Y /3U Appropriation Bill 拨款法案
DaH4 Br.2 appropriation-in-aid system 补助拨款办法
: M;|0w*b approved assets 核准资产
L7- JK3/E approved basket stock 认可一篮子证券
%D-!< )z approved budget 核准预算
N]8/l:@ approved charitable donation 认可慈善捐款
qKXg'1#E ) approved charitable institution 认可慈善机构
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q approved currency 核准货币；认可货币
Y".? j5f? approved estimates 核准预算
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%Lx#7bR U approved overseas insurer 核准海外保险人
1$))@K-I approved overseas trust company 核准海外信托公司
H1~9f { approved pooled investment fund 核准汇集投资基金
DB"z93Mr<K approved provident fund scheme 认可公积金计划
Z3zD4-p$_ approved provision 核准拨款
LP7jCt approved redeemable share 核准可赎回股份
ZLaht(`+ approved regional stock 认可地区性证券
`?&C5*P approved retirement scheme 认可退休金计划
w)go79 approved subordinated loan 核准附属贷款
"pX|?ap arbitrage 套戥；套汇；套利
Lniz>gSc arbitrageur 套戥者；套汇者
@ #J2t# arbitrary amount 临时款项
V#59 9- arrangement 措施；安排；协定
z__{6"^ arrears 欠款
O 8 l`1 arrears of pay 欠付薪酬
9XUYy2{G arrears of revenue 逾期未收税款；逾期未收的帐项
Fbotn( \h@ articles of association 组织章程；组织细则；组织章程细则
rU>l(O'b Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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ascertainment of profit 确定利润
;|= 5)KE "Asia Clear" “亚洲结算系统”
Qt"jU+Zoy Asia Commercial Bank Ltd. 亚洲商业银行有限公司
WO69Wo\C Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
M$v\7vBgO! Asian Development Fund [ADF] 亚洲发展基金
Ai% Wt- Asian dollar bond 亚洲美元债券
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.Pbbs% Asian dollar market 亚洲美元市场
H5vg s2R Asian dollar rate 亚洲美元利率
1.2qh"# Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
sNG 7fi.| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
t`6~ ud > asked price 沽盘；喊价；索价；卖方报价
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%Z* assessable income 应评税入息
`,FA3boE assessable loss 应评税亏损
(<`> B assessable profit 应评税利润
M;g"rpM assessable value 应评税值
) fuAdG assessed profit 估定利润
4,`t9f^: assessed value 经评估价值
j0cB#M44 assessment 评税；评定；估价；评税单
FKtCUq,: assessment number 评税编号；估价编号
CW@EQ3y0 assessment of additional tax 补加税评税
;[C_ho assessment of performance 业绩评估；实绩评价
yqb$,$ Assessor 评税主任
c ]ll89`|| asset price bubbles 资产价格泡沫
) WkN 34Q asset-backed securities 具资产保证的证券
.$&vSOgd( assets accretion 资产增值
n Fwg pT assets and liabilities 资产与负债
6[ Mu3.T assets betterment statement 资产递增表；资产改进表
Kr<a6BEv5 assets lending 实物放款；有抵押贷款
; Uypv|xX assets of the company passing on the death 死者去世时转移的公司资产
fs KZ assets pledged as security for liabilities 用作负债抵押的资产
;x)f;!e+ assets portfolio 资产投资组合
9D5v0Qi assets price 资产价格
h ^zcM_ assets quality 资产质素
)x,-O#"A assets realization 资产变现
5p.#nc!;y assets refinancing arrangement 资产再集资安排
lA,[& assets securitization 资产证券化
O2Y1D`&5 assets situated outside Hong Kong 在香港以外地方的资产
xs)SKG* assets stripping 削减资产；拆卖资产
O8*yho assets value 资产值
1OFrxSg assignee 承让人
z4[ 8*} assignment 转让；转让书；转让契
-<\hcV`& assignment of interest 权益转让
K?S5C8 assignment of letters patent and trade mark 专利证书及商标转让
/u'V>=D;f assignment of property 物业转让；物业转让书
{f6~Vwf assignment right 转让权
gE&83 i" assignor 转让人
1A7(s0J8 : associate 有联系的人；有关连人士；相联者；合伙人；联系人
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~*.x Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
]|Iczg- associate member 附属会员
U N6nh T associated body corporate 相联法人团体
DS< E:'N associated company 相联公司；联属公司
x1+ V associated corporation 相联法团
jJkc vC8d Association of Chartered Certified Accountants [ACCA] [United Kingdom]
B%co`0$ 公认会计师公会〔英国〕
r+k~%5Ff~ Association of Futures Exchange Brokers 香港期货经纪协会
qaBL Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
D Ru#vC association of underwriters 承保人组织
Gd2t^tc assumption of control 接管
) k 6z assurance 担保；保险；转易；转易书
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GOpW assurance of interest 权益的转易
J.,7d , at 19XX price 按一九ＸＸ年价格计算
/a-OB U at a discount 按赔价计算；按贴水价格计算；打折扣
7@!ne&8Z? at a premium 按溢价计算；按升水价格计算
V ?C a[ at call 通知付款；按通知
dEo W8 M# at constant market price 按固定市价计算
' '|R$9\@ at constant price 按固定价格计算
r[&/* ~xL at cost 按成本计算
/:w.Zf>B9 at current market price 按当时市价计算；按现时市价计算
KF HcHz at current price 按当时价格计算；按现时价格计算
l !R >I7 at factor cost 按要素成本计算；按生产要素成本计算
78zwu<ET at money-of-the-day price 按付款当日价格计算
D89 (u.h at or better 按指定或较佳价位〔买卖指令〕
I|P#|0< 2 at par 按面值计算；平价
;0 9~#Wop at sight 见票即付
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2 at the close 按收市盘
D14i] at the opening 按开市盘
qAVZ&:# attestation 见证；见证条款
Z&Z= 24q_ at-the-money option 平价期权
w"FBJULzn9 attorney 受权人；受托代表人
^1+=HdN, attornment 新拥有人承认书
d/ I*$UC attributable profit 可归属利润
{dNWQE*\c attributable share value 可归属股份价值
3Yf!H-(\uB Auckland Stock Exchange 奥克兰证券交易所
S 4>1 d- auction 拍卖
K1|xatx1V auctioneer 拍卖商
?wj1t!83 audit 审计；核数
L%[b6< Audit Commission 审计署
&_<!zJ;Hn Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^14a[ta/' 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〕
Z'\{hL S audit review 帐目审查
m^YYdyn]M Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Cq%1j[ audited account 审计帐目；经审计的帐目
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b}Mk audited annual account 经审计的周年帐目
v?#W/].C+ audited balance sheet 经审计的资产负债表
tq8rG@-C auditor 核数师；核数主任；审计师
2)R*d auditor's certificate 核数师证明书；审计师证明书
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s`sr auditor's report 核数师报告；审计师报告
!L 55S 0 3 Aussie bond 澳元债券
ty)~]!tA austerity budget 紧缩预算
]n&Eb88 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
d 7!, Australia All Ordinaries Index 澳洲所有普通股票指数
#s]` jdc Australian Dollar [AUD] 澳元
H.s:a#l? Australian Options Market 澳大利亚期权市场
W"H*Ad(V Australian Securities Commission 澳洲证券事务监察委员会
,mvU`>Ry Australian Society of Certified Practising Accountants 澳洲执业会计师公会
s% ( |z Australian Stock Exchange 澳大利亚证券交易所
`&)uuLn| Austrian Schilling [ATS] 奥地利先令
~*^aCuq\ authentication 认证；鉴证
>Byxb./* authority to purchase 委托购买证；委购书
H1kx Y]_/ authorization 认可；核准；授权；授权书
gK>aR ^* authorization by direction 指示授权
T.#Vma authorization by instruction 指令授权
L 3^+`e authorization by warrant 令状授权
5(&'/ U^ authorization of unit trust 单位信托的认可
U=\!`_f': authorized agent 指定代理人
~_hn{Ou s authorized capital 法定资本
(GDW9: authorized clerk 出市员
Z E0D= authorized dealer 认可交易商
V.kRV{43 authorized financial institution 认可财务机构
rh 7%<xb> authorized fund 认可基金
& 0%x6vea authorized fund house 获授权的基金公司；认可基金公司
LIMPW w g authorized institution 认可机构
GUdVsZjz( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
vvcA-k? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
zQyt 1&! authorized insurer 获授权保险人；获认可承保人
T!Eyq, ] authorized investment 特准投资项目
"~ eF%}. authorized person 获授权人
`\#J&N authorized representative 获授权代表
! 6: X] authorized share capital 法定股本
nkTu/)or automated quotation system 自动报价系统
rIZ^ix-N Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
).9m6.%Uk 自动交易系统〔香港期货交易所有限公司〕
-jQM h automatic adjustment mechanism 自动调整机制
72{Ce7J 4 automatic adjustment system 自动调整系统
DmpG35Jk Automatic Clearing House 自动票据交换所
hy{1 Ea/T 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〕
w>Y!5RnO automatic teller machine [ATM] 自动柜员机
&Uu8wFbIJ autopay 自动转帐
:7jDgqn^|i available assets 可用资产
`oGL== available fiscal reserve 现存财政储备
M*lCoJ available profit 可用利润
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MY- Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
w{5v*SHl}` average 平均；平均数；海损
%XAF "J average basic salary 平均基本薪金
Oa/# 2C~ average consumer expenditure 平均消费开支；一般消费开支
a!H t81gj average cost 平均成本
kB $?A8Olu average cost of land production 增辟土地平均成本
zKX|m-i|2 average daily turnover 平均每日成交额
Ht=h9}x"g average daily wage rate 平均每日工资率
}D\ i1/Y average expenditure pattern 平均开支模式
~_Q1+ ax} average growth rate 平均增长率
aX{i average net fixed assets 固定资产平均净值
g6~B|?! average of relatives 相对价格平均数
'n4$dv% q average price 平均价格
-"MB(` average propensity to consume 平均消费倾向；一般消费倾向
g|rbkK%SoE average propensity to save 平均储蓄倾向；一般储蓄倾向
;@l5kdZx` average rate 平均率
9s@$P7N5B average revenue 平均收入；平均收益
.sR=Mf7 T average stock 平均库存；平均存货
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JC|6 average yearly rent 平均年租
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avoidance of double taxation 避免双重课税
eY#_!{*Wn avoidance of tax 避税
